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Sr No.

Question Option A Option B Option C Option D Answer


____ issues rates are not
changed in a year in
general once fixed in
respect of ASC articles
1 purchased locally? Payment Free Both None B

Costed Schedule of works


will be in strict accordance
with _____ so far as scope Tender
of work and scales are Acceptance of Administrative document All the
2 concerned? Necessity Approval s three B
Costs which are incurred
for more than one
product, job, territory or
any other speciic costing
object are defined as
3 _____? Joint Common Imputed Uniform B
Costs which are not
incurred but useful while
taking decisions are
4 known as ___? Joint Common Imputed Uniform C
conveyance of
Credit Notes should not stores in
be used by Army Units for despatch of stores connection with
which of the following issued on loan to training camps
5 activities? Civil Departments and maneuvers Both None C
Credit sales of farm
employees should not
exceed ____ of their
6 emoluments? 1/3rd 1/4th 1/8th 1/12th C
Credit sales of fodder can
7 be made to President CAS None Both a, b D
Credit should follow, and
not precede, actual concurren finalisatio
8 ??????.? acceptance realisation ce n B

Credit
Creditors Credit
Creditors include Rs. and Creditors
5000/- received on Credit and Debit
account of bad debts Debit Creditors and Debit Creditors Bad Debts Bad Debts
recovered. What will be Credit Bad Debts and Debit Bad Recovere Recovere
9 the adjustment? Recovered Debts Recovered d d A
Crucial Date of eligibility
for determining vacancies
by DPC will be as per the
vacancies as on 1st day of
10 ____ of the year? January April July December A
CRV should be submitted
in ____ while claiming
payment against supplies
done to Army unit by a
11 Contractor? Quintuplicate Quadruplicate Triplicate Duplicate D
____ LAO should
personally select a
minimum of 1% or 60
vouchers of E copies,
whichever is less for
12 pairing with D copies? Consignor Consignee Both None A
CTG is admissble when
transfer involves change
of residence within same
station @ ___ of normal
13 CTG? one fourth Half One third Two third C
CTG is admissible for
transfer between two
14 stations @ __%? 75 80 85 90 B

move to
the last
line of the
switch from one move from one excel of
excel sheet to cell to another the excel None of
15 Ctrl+Tab is used to another cell in Excel sheet sheet these abc
Custody of blank Defence
Cheques is the
responsibility of _______ All the
16 section of Regional CDA? Administration Disbursement Records three B
Custody of ranges, when Defence
in general use by troops in Station Security
the station, is the Command Corps of
17 responsibility of ______? Officer in charge MES er Army C
Customary gifts received
from relatives and friends
must be reported to
Competent Authority by
the Group A Government
Servants when the No such
18 amount exceeds Rs. ____? 25000 15000 7500 limit A

Customary gifts received


from relatives and friends
must be reported to
Competent Authority by
the Group B Government
Servants when the No such
19 amount exceeds Rs. ____? 25000 15000 7500 limit B

Customary gifts received


from relatives and friends
must be reported to
Competent Authority by
the Group C Government
Servants when the No such
20 amount exceeds Rs. ____? 25000 15000 7500 limit C
CWE can accord Technical
sanction for a major work
costing up to Rs. ____ No limit. Full
21 lakhs powers 50 lakhs 100 lakhs 150 lakhs D
CWE can place a Supply
Order for local purchase
22 up to Rs.___? 1.5 Lakhs 2 lakhs 3 lakhs 4 lakhs D
____ means a person
employed, directly or by
or through any agency
with or without the
knowledge of the
principal employer,
whether for remuneration
or not as defined in All the
23 Factories Act? Worker Employee Labour three A
CWE or GE may not Documents Contract
authorize any officer on Documents related related to Documen He cannot
24 his behalf to sign to accounts estimates ts authorize C
DA is not payable during
which of the following
25 periods? EOL LPR Both None A
DA is sanctioned ____ in a
year for central No such
26 government employees? Thrice Twice Once limit B
DAD cell does not
function in which one of
27 the following places? Mumbai New Delhi Bengaluru Kolkata C
Defence
DAD classifies expenditure Jammu and Estates
of which of the following Coast Guard Kashmir Light Organizati All the
28 departments? Organization Infantry on three D
Secretary
DAD conducts Internal Defence(Finance) Addl.
29 Audit on behalf of CGDA / FADS CGDA(IA) MoD B
DAD employees are paid Defence Services MOD (Civil)
30 out ____ of MOD? Estimates Estimates Both None B
DAD employees are paid Civil
their pay and allowances Defence Service Civil Service Estimates
31 out of ____? Estimates Estimates of MOD None C

Dairy produce as a rule, is Issued All the


32 _____ by Military Farm? not sold sold for cash Free three B
Damages caused to
Government Buildings
willfully or by negligence Liquidate Terminal
by the occupants are Demurrage d Compens
33 known as Barrack Damages Charges Damages ation A
____ regulates and
develops the Pension
Market under National All the
34 Pension s System? PFRDA NSDL Axis Bank three A
Data items are generally
classified into which type Alpha All of
35 of Codes: Characters Numeric Numeric these abc
Date of Birth, Home Town
and previous service
particulars etc. in respect Commission
of Army Officer are order issued by
received in PCDA (O) appointing Sanction
36 through ___ document? Part II order/DO II authority Form A of MOD C

Date of effect of any Date of None of


37 sanction is normally w.e.f. Date of approval Date of issue receipt the Above B
DCDA can write off loss
when authority for the
expenditure is insufficient
is up to Rs. ____ in each
38 case? 100 500 1000 3000 D
Dealing with Test Audit
Objections regarding Pay
and Allowances of officers Administr
is one of the functions of ation
39 ___ of PCDA (O)? Technical Section Ledger Wing Legal Cell section B

Dearness Allowance is
paid to compensate price Minimum All the
40 increase above the ____? Poverty Line Base points Wages three B
Debit all expenses &
losses and credit all
incomes & gains is the
rule for recording the
transaction in journal for
41 which type of accounts? Real Personal Nominal None C
Debit balance in IRLAs due
to payment of an
unauthorized advance or
advances not at all
covered by a soldiers Unauthori Normal
normal entitlement is Fictitious Debit Real Debit zed Debit Debit
42 known as? Balance Balance Balance Balance B
Debit scrolls are Receipt Advisory
43 accompanied with Paid Cheques DMROs Vouchers Notes A
Debit the receiver and
credit the giver is the rule
for recording the
transaction in journal for
44 which type of accounts? Real Personal Nominal None B
____ Represents the
estimated value of work
for which details are not
available at the time of
going to tender as per Provisional lump
45 IAFW 2249? Provisional sum sum a or b None C
Debit what comes in and
credit what goes out is the
rule for recording the
transaction in journal for
46 which type of accounts? Real Personal Nominal None A
Debits for the cost of Receipted Unreceipt
stores issued on payment copies of ed copies
to the Civil Departments issue of issue
of the GOI will be raised Certificate vouchers vouchers
by PCDA/CDA, against Certificate rendered by the or proof and proof
their Accounts Officers on rendered by the LAO of the of of
47 the basis of ____? Consignor Unit Consignor Unit despatch despatch D
Debits on account of
charges for treatment of the
service personnel in Civil service
Hospitals are raised by personnel
Civil Accounts Officers concerne All the
48 against ____? PCDA/CDA Military Hospitals d three A
Debtors include 5000/- Deduct
due from Ram and Add 5000/-
Creditors include 3000/- 5000/- to from
due to Ram. What will be Add 3000/- to Deduct 3000/- Debtors Debtors
the adjustment in Final Debtors and from Debtors and and and
49 Accounts? Creditors Creditors Creditors Creditors B
Decision on
Acceptance/Re-
tender/Apportionment is Expenditu
covered at _____ stage of Post Contractual Technical re Angle
50 IFA Concurrence? Monitoring Evaluation Sanction None C
Defence Accounts
Department is not
responsible to classify the Coast
expenditure in respect of Department of Ex Guard
which of the following Servicemen Armed Forces Organizati
51 Departments? Welfare Tribunal on None D
Defence Acquisition FADS/Sec
Council is headed by retary All the
52 ____? Defence Secretary Defence Minister (Def/Fin) three B
Governm
ent
Security Controller
Controller of Printing of
Defence Cheque books printing & Press, Stamps,
53 are printed by ___? stationery, Kolkata CGDA Nasik Nasik C
Defence Exchange
Accounts for March
Supplementary and March Originating items
Supplementary with the consent
Corrections should Only Responding of other party to
54 include ____? items account None Both D
Defence Ledger does not
deal with which of the Revenue receipts Expenditure Debt Remittanc
55 following heads? heads heads heads e heads B
Medium-
term
Macro- Expenditu
____ shall contain an economic re
assessment of the growth Framewor Framewor
prospects of the economy Medium-term Fiscal Policy k k
with specification of Fiscal Policy Strategy Statemen Statemen
56 underlying assumptions Statement Statement t t C
Medium-
term
Macro- Expenditu
____ shall contain an economic re
assessment of the growth Framewor Framewor
prospects of the economy Medium-term Fiscal Policy k k
with specification of Fiscal Policy Strategy Statemen Statemen
57 underlying assumptions Statement Statement t t C
Defence ledger is not
maintained for which of
58 the following heads? Revenue Debt Suspense None D
FADS/Sec
Defence Procurement retary All the
59 Board is headed by ____? Defence Secretary Defence Minister (Def/Fin) three A
Defence Procurement
Manual (DPM) deals with
60 ___ procurements? Revenue Capital Both None A
Budget Appropria
Defence Account Estimates tion
The account which which has been prepared account
is ultimately created proforma in r/o passed
Defence Proforma passed by in the books of Defence for
61 account is Parliament RBI Services Defence B
Deficiency in stores found
during stock taking will be
accounte for through Nominal
62 ____? CIV Loss Statement CRV Voucher B
Delay in submission of
accounts by unit is Depends
classified as _______ in on case to Trivial
63 audit Observation Objection case Error A
Delegation of financial
power for procurement is
exercised as per the MES
procedure laid down in Registrati
64 ___? DPM DPP SOP ons A
Delhi sangh shasit prdesh
Rjbhasha ki drishtikon se
kis kshetr ke antargart
65 aate hai ? K Kh G Gh A
Demand for information
not received will be Major
classified as _____ by Irregularit Any of the
66 LAOs? Objection Observation y three B

Demands for original


works may be initiated by Staff at Any of the
67 which of the following? Users Engineers any level three D
____ specifications are
prscribed, in the case of
purchase of Items for
which neither industrial
nor Defence
specifications are Any of the
68 available Market Survey Temporary Adhoc three C
Demands/cases
outstanding as on ?????..
and its position as on 30th
June is furnished through
this report to HQrs office 28th 31st
69 by 31st July. 31st January 31st December February March D
Demands/cases
outstanding as on 31st
March and its position as
on ????... is furnished
through this report to None of
70 HQrs office by 31st July. 30th June 15th June 1st June these A
Demands/cases
outstanding as on 31st
March and its position as
on 30th June is furnished
through this report to
HQrs office by
71 ?????????... 1st July 31st July 1st Aug 31st Aug B
Demands/cases
outstanding as on 31st
March and its position as
on ... is furnished through
this report to HQrs office None of
72 by 31st July. 30th June 15th June 1st June these A
Demands/cases
outstanding as on .. and
its position as on 30th
June is furnished through
this report to HQrs office 28th 31st
73 by 31st July. 31st January 31st December February March D
Section
Demi Official Letters are dealing PA/PS to
diarized by _____ section with the the
74 of Regional CDA Office? Administration Records subject officer A
Demi Official Letters are
diarized in which section Internal
75 of Regional CDA Office? Administration Records Audit O&M A
Demurrage charges
incurred due to Loss of
negligence on the part of Public Non of
76 the consignor/consignee. Cash Loss Store Loss Money these C
Department of Defence
Research and
Development Expenditure
is paid out of _____ Civil
77 Estimates? MOD (Civil) DSE Ministries None A
Department officer
appointed as I.O. is
relieved from normal
duties for a period of ___
to complete the Inquiry
on full time basis and
78 submit report 1 month 20 days 15 days 5 days B
____ will be the Central
Scale Audit Agency for
carrying out the scale
audit in respect of civilians CDA (Army) PCDA (SC) PCDA (CC)
79 of the AMC? Meerut PCDA New Delhi Pune Lucknow D
Departmental charges are
not levied on any work
carried out by the MES for
80 ____? Coast Guard Navy Air Force Army D
Any of
three at
Departmental charges discretion
levied by MES and of
recovered are treated as Reduction of Recovery of Revenue PCDA/CD
81 ______? Expenditure Expenditure Receipts A C
Departmental
proceedings after
retirement cannot be
initiated for an event
which took place more
than _____ before such
82 institution 1 year 2 years 3 years 4 years D
Departmental
proceedings after
retirement cannot be
instituted in respect of
any event which took
place more than ___
83 before such institution? 1 year 3 years 4 years 5 years C
Departmental Promotion
Committee (DPC) is
constituted once in
84 ______ ? A year six months 2 years 3 years A
Receipt
on
Deposit collected from account
Tenderers to ensure that of Sale of
Tender is submitted by Tender
each person purchasing document All the
85 tender is known as Security Deposit Earnest Money s three B
Deposit received from a Allotment Departme
third party in a Deposit Receipt to to the ntal
86 work is treated as Government Security Deposit work Charges C
Deposit works are those Non
which are executed from Governm
the funds received from ent Defence
87 ____? Civil Ministries Local Bodies sources Ministry C
Deposited in to bank Rs.
3000/-. What will be entry Debit side Credit
in cash book with cash, Cash and side cash
discount and Bank Debit side cash and Credit side Cash Credit and Debit
88 Columns? bank and bank side Bank side bank D
Depreciation is a ____
89 account? Real Nominal personal None B
_____ Budget is a
budgeting practice aimed
at provision of funds Increment
relating the expected al/Decre Zero
90 results? Performance Outcome mental Based A
Description of DOII with Additional Value Associated Value Aviation Acting
91 AVPAY stands for? Pay Pay Pay Value Pay C
Description of items of Statemen
outcome budget should Appropria t of
match with the Performance tion Budget
92 Description in the _____? Budget Financial Budget Accounts Estimate D
Despatch of stores Ex- Governm
India requires the prior ent of
93 sanction of the ____? CGDA Army H.Qrs. MOD India D
Destroyers, Corvettes and All the
94 Frigates are held by Army Navy Air Force three B
Destruction of deceased
and injured animals
declared to be incurable
in a Remount Depot is
carried out on the CO of the Remount Senior Officer Veterinar PCDA/CD
95 authority of _________? depot deputed to certify y Officer A C
Detailed Head Sub
96 corresponds to ____? Function Programme Scheme Scheme D
Detailed Head is
represented by ___ digits
97 Number? 2 3 4 5 A
Detailed rules by which
allocation of expenditure
between Capital and
Revenue in commercial
departments and
Undertakings should be
determined, shall be such
as may be made by
Government after
Consultation with the
98 ______? CGDA FADS CGA C&AG D

Details of Bank Account of


Army officer is available in IAFF 1017 (Outer I IAFF 1017 (Outer IAFF 1017 IAFF 1017
99 _____ of Entitlement IRLA A) II A) (Outer I) (Outer II) A

Details of Hostel subsidy


and Children Education
Allowance in respect of IAFF
Army Officer are available IAFF 1017
in which portion of IAFF 1017 (Outer 1017 (Outer II
100 Entitlement IRLA? IAFF 1017 (Outer I) I A) (Outer II) A) D
_____ acts as the nodal
agency for consolidating
Pension documents of AG Branch IHQ Military Secretary PCDA (P)
101 Army Officers? MOD Branch IHQ MOD PCDA (O) Allahabad C
Details of Interest bearing
advances are available in
which portion of IAFF
Entitlement IRLA IAFF 1017
maintained in the office of IAFF 1017 (Outer 1017 (Outer II
102 PCDA (O) Pune? IAFF 1017 (Outer I) I A) (Outer II) A) B
Details of leave availed by
army officer is available in IAFF 1017
the ______ of Entitlement IAFF 1017 (Outer IAFF 1017 (Outer I
103 IRLA? IAFF 1017 (Outer II) II A) (Outer I) A) A
Details of promotions,
allowances and awards in
respect of Army officer IAFF
are available in which IAFF 1017
portion of Entitlement IAFF 1017 (Outer 1017 (Outer II
104 IRLA? IAFF 1017 (Outer I) I A) (Outer II) A) A
All,
except
Detention Certificate is Group A
105 mandatory for . During TD All Group A officers officers None C
Ministry
DGADS conducts Test of
106 Audit on behalf of ?????. CGDA CGA C&AG Defence C
Controller
General Ministry
DGADS conducts Test Government of of of
107 audit on behalf of ____? India C&AG of India Accounts Defence B
Ministry
DGADS conducts Test of
108 Audit on behalf of . CGDA CGA C&AG Defence C
DGADS is under the
administrative control of
109 _____ CGDA C&AG CGA MOD B
DGADS is working under
110 _____? MOD MOF C&AG CGA C
DGS&D will host an online
..for common use of
111 goods and services GeM GEM GST GOV A
As per Factories Act,
Adolescent means a
person who has
completed his ___ year of
age but has not
112 completed his ___ year? 14th, 18th 15th, 18th 15th, 21st 18th, 21st B
_____ Budget Indicates
Dimensions and
113 Performance? Performance Outcome Financial None B
DHR is posted based on Compilation Loan Punching
114 which document? Pay Bill report Schedule Medium C
DID Schedule can be
responded through which
of the following classes of All the
115 vouchers? 2 8 9 three B
DID schedule cannot be
originated by compiling
through which class of
voucher of Punching
116 Medium? 1 2 5 8 D
DIDS is prepared in _____
by the Originating CDA Quadrupli Quintupli
117 office? Triplicate Duplicate cate cate D
English
DIDS is used for which of Defence Proforma Defence Exchange Transacti All the
118 the following accounts? Account Account ons three B
Difference between
Revenue Deficit and
Grants for creation of Effective Real
Capital Assets is known as Effective Fiscal Revenue Revenue
119 ______? Fiscal Deficit Deficit Deficit Deficit C
Different minimum wages
cannot be fixed for Different classes Different
120 _____? works Locations Both None D

Direct Entry JCO when


granted 3rd MACP, will be
121 placed in the pay level? 9 8 7 6 A
Comptroll
Director General of er &
Audit Defence Services is Auditor
under the administrative Ministry of General
122 control of : Ministry of Finance Defence CGDA of India D
Disbursing officers of the
Defence Accounts
Department in India are
authorised to issue
cheques on any
Government treasury -or Any Government Any sub-treasury
123 sub-treasury in India treasury in India in India Both None C

_____ cannot be availed


concurrently during the
notice period, when going
124 on voluntary retirement EOL EL HPL None A
Disciplinary Authority
should take final decision
on the enquiry report
125 within ___? 1 month 2 months 3 months 6 months C
Discrepancies noticed in
the Daily Cash Account
submitted by Field Cashier
will be reported by PCDA
(O) to ____ for Divisional Army
126 investigation? Commander GOC in C H.Qrs. CGDA A
Disposal of Condemned
stores is noted on ____ Loss
voucher by the supply Statemen
127 depots? Nominal Issue Expense t C

Distributed samples to Debit Credit


customers. What will be Debit Purchases Credit Purchases Purchases purchases
the adjustment in final and credit and Debit and credit and debit
128 accounts? Advertisement Advertisement Discount Discount B
Distribution of Blank
Forms of APARs should be
completed by
___________ dates by
129 Admin Section. 1st March 31st March 15th April 30th April B

Centre
DO II for allotment of where
Army Number to PBOR is Unit where PBOR is Depot Training is
130 published by ____? serving Record Office Battalion Imparted B
DO II for grant of Good
Service pay in respect of
PBOR is published by Any of the
131 ____? Depot Battalion Record Office Unit three B
DO II inputs are given by
Ledger wings for
intimating changes in pay
and allowances, DO II
promotions etc. through DO II rejections DO II acceptance Transcript All the
132 _______? lists lists ion sheets three C

Documentation Procedure
for Publication of Part II
Orders (Officers) is issued PCDA (O) PCDA (P)
133 by ____ ? IHQ MOD (Army) CGDA Pune Allahabad A
DOII for promotion of
PBOR from one rank to
another is published by
which of the following Record Office of Depot Battalion Army Unit of
134 offices? corps of corps H.Qrs PBOR A
_____ cannot be
combined with Joining
Time availed by a DAD
employee when Casual
135 transferred Earned Leave Half Pay Leave Leave None C

Additional
DOII with a description Composit
ACTGA, deals with which e Transfer
item of pay and Grant Additional
allowances/service matter Additional Allowanc Terminal
136 of respective PBOR? Acting Allowance Appointment e Gratuity A
DPC findings and gradings Prosecuti
will be kept under Sealed on for
cover in respect which of Disciplinary criminal
the following proceedings are charge is All the
137 Governments? Under Suspension pending pending three D
DPDOs are functioning
under the administrative PCDA (P)
138 control of _____? CDA Chennai CDA (PD) Meerut Both a, b Allahabad C
DPDOs in Southern part of
India are under the
administrative control of PCDA (P) PCDA
139 _____________ CDA Chennai CDA (PD) Meerut Allahabad Bengaluru A

DPDOs in Southern Region PCDA


of India are under the CDA (Southern
administrative control of Secunder Command
140 which PCDA/CDA PCDA Bengaluru CDA Chennai abad ) B
Draft para is raised by Any of the
141 ____? PCDA/CDA LAO/RAO DGADS three C
Drawing of Medicines
(prescribed by Recognised
Hospital for OPD) from
CGHS dispensary is All CGHS
mandatory for ____ All Serving All CS (MA) beneficiar All the
142 beneficieries? Employees Beneficiaries ies three C
Drawings account given in Liabilities
trial balance is posted on side
which side of balance Assets side Liabilities deduct
143 sheet? Assets side deduct entry side entry D
144 DRDO H.Qrs. is in _____? Hyderabad New Delhi Bengaluru Dehradun B
DRDO has ___ Minor
145 heads of accounting? 6 7 8 9 C
_____ charts are
maintained in PCDA (O) to
watch for the monthly
146 receipt of Nominal Rolls? Reminder Increment Visual Nominal C
Drugs and dressings are
issued through ____
voucher in Military
147 Hospital? Nominal Issue Expense Receipt C
DSOP Fund account of
Army Officer seconded to CDA
Air Force is maintained by AFCAO, New (Funds) PCDA (AF)
148 _____? PCDA (O) Delhi Meerut Dehradun B
Defence Defence
Service Service
Defence Service Defence Service Officers Officers
Officers Pension Officers Provident Private Permanen
149 DSOP fund refers to Fund Fund Fund t Fund B
Defence Daily
Detailed Travel Travel Time
150 DTS stands for Daily Travel System Systme System Schedule abc
Duplicate copies of Baby
Indents are destroyed
151 ________ after audit 6 months 9 months 3 months One year D
Duplicate copy of the Audit Section/Sub
152 MRO is adjusted by Office Accounts Section Both None B
Chemist
from
During audit of Medical where
claims under CS(MA) Medicines
Rules, it is to check that all The Doctor are
cash bills have been The Patient / Govt. treating the purchase
153 signed by employee patient AMA d C
During Foreign service
Subject to the terms of A or B A or B
appointment, DA Pay as if he has which which
admissible on the basis of Pay in foreign not gone on ever is ever is
154 _____ ? service foreign service high Low A
During suspension,
employee is not entitled All the
155 to _____? LTC HRA CEA three A
During the period of EOL, Both are
NPS Contribution _____ is Government subscribe
156 not subscribed? Employee share share Both d C
_____ Controllers (Fys) of
DAD are located alongside
major Ordnance and
157 Clothing Factories? 39 44 10 12 C

During the period of


Joining Time, HRA is highest of lowest of
158 payable at the rate of __? old station new station the two the two A

During the period of


suspension (1) NPS
subscription need not be
paid (2) If employee
requests for recovery for
the period of suspension,
it can be recovered (3)
Recovery will be based on All the All the
the entitlements during 1 is correct, 2 and 3 1 is wrong, 2 and three are three are
159 the period of suspension? are wrong 3 are correct wrong correct C
During the period of
suspension an employee
gets subsistence
allowance of _____ % of
160 pay 30 40 50 100 C
During the period of
suspension an employee
161 is not entitled to ___? Leave LTC Both None C
Can be Can be
given given
Cannot be more Can be more than more pay more pay
During the period of than the pay which the pay which he in the in the
training the pay of he would have would have form of form of
Government servant drawn had he been drawn had he personal Special
162 _____? on duty been on duty pay pay A
As
decided
During the period of by
transit from one post to Compete
another, DA is calculated Joining nt
163 on ______ Pay? Higher Lower Time Authority C
During the temporary
transfer period, HRA is
admissible at the old duty
station rate for ___ ,
beyond which rate at the
164 new station is payable? No such provision 180 120 90 D
During transit of goods
through Railways, a
transit loss to the tune of
Rs 10000/- occurred.
Railway authorities
accepted the claim
partially and Rs 6000/-
was recovered. In this
case the loss will be
regularised by CFA None of
165 competent to sanction?.. Rs 10000/- Rs 6000/- Rs 4000/- these C
During which of the
following period, CEA is
not admissible for a
166 Government servant? Suspension Dies Non Both None B
Duties of AO GE are ___
167 fold normally? 2 3 4 None B
_____ decision would
mean purchase from an
Indian vendor (including
an Indian company
forming joint
venture/establishing
production arrangement
with OEM) followed by
licensed
production/indigenous Buy &
manufacture in the Make Buy &
168 country? Buy Make (Indian) Make C
_____ decision would
mean purchase from an
Indian vendor (including
an Indian company
forming joint
venture/establishing
production arrangement
with OEM) followed by
licensed
production/indigenous Buy &
manufacture in the Make Buy &
169 country? Buy Make (Indian) Make C

Duty of maintaining public


fund account cash book
can be delegated to who Commissioned
170 among the following? Officer JCO a or b None C
E in C is the head of the Military Engineer
171 __________? Corps of Engineers Services Both None C
Each branch of _____
functions both as focal
point branch and dealing
172 branch? SBI RBI Both None B
Each house to meet at
such time and place as
President thinks fit, but
____ shall not intervene
between its last sitting in
one session and the date
appointed for first sitting
173 in the next session One year 9 months 6 months 4 months C
Each part of the MFAI
Report is dived into ???.
174 Sections. 2 3 4 5 A
Earned leave can be
accumulated up to ____ No such
175 days? 240 300 315 limit B
Earned Leave can be
encashed along with LTC
176 during the entire career 120 days 60 days 300 days 10 days B
Earned leave is credited to
Leave account of
employee twice in a year
on for 15 days each on 1st January and 1st 1st April and 1st Any of the
177 ____, _____? July October two None A
Earned Leave may be
taken at a time up to
____days as Leave
178 Preparatory to Retirement 30 120 180 300 D
Earnest Money Deposits
are paid by the tenderers
into ____ account of the All the
179 accepting officer? Public Fund Cash Assignment Imprest three A
_____ has right to
withhold or withdraw Chief Justice of Vice
180 pension? India Prime Minister President President D
Earnest Money Deposits
forfeited are adjusted
through MRO and will be
accounted for as ___ to Recovery of Reduction of Capital Revenue
181 Government? expenditure Expenditure Receipts Receipts D
Earnest Money Deposits,
Civil Court Deposits and
Personal Deposits paid
into Military Chest will be Public Fund Government Any of the
182 deposited into _____? Account Treasury two a or b None C
Earnest Money once
forfeited by Executive
authority cannot be
restored without the Next higher Service
183 sanction of _____? authority MOD H.Qrs. GOI A
EDP Centre generates a
list of officers retiring
____ prior to the
Retirement and hand over
to Final Settlement
Review Group for
necessary action in PCDA
184 (O) Pune? 3 months 6 months one year two years B
Electronic
Data
Electronic Detail Electronic Daily Processin None of
185 EDP Stands For Procedure Progress g These abc
Operative
only if
Effect of withholding an specificall
increment to which the y decided
officer had already so by the
become entitled on the Operative only if Disciplina
date of the order of it was not drawn ry Not
186 penalty is ______? Operative for some reason Authority operative D
EL can be availed up to
____ days in one spell
187 normally? 30 120 180 360 C
Electricity (expenses)
when given in trial
balance, it will be posted Profit and loss Trading Any of the
188 in ___ of final accounts? account Balance Sheet Account three C
EMD Ranges from ____
to ____ % of the
189 estimated value of goods 2 to 5% 5 to 7% 3 to 4% 6 to 10% A

EME workshops are


190 classified in to ___ types? 2 3 4 5 B

_____ is a bill of exchange


drawn on a specified
banker and not expressed
to be payable otherwise Bank Currency
191 than on demand? Promissory Note Cheque Note Note B
Emergency Cash
Requisition should be
signed by OC of the
station or in his absence
by an officer, not below
192 the rank of ____? Colonel Brigadier Captain Major D
Emergency Cash
Requisitions can be drawn
from ______ by Defence Non-Banking
193 Officers? Banking Treasury Treasury Both None C

Employee who got


promotion on 31.12.2017,
will get his Annual 01.01.201 01.07.201
194 Increment on ____? 01.01.2018 01.07.2018 9 9 B
Employee working in
region A has to submit
representation (if any)
related to service matters Hindi or
195 in ____? Hindi English English None C
A or B as A or B as
Employees are enrolled as per their per their
members of the CGEGIS date of date of
scheme only from ______ next joining
196 every year 1st July 1st January increent service B
Employees drawing basic
pay up to Rs. ____ p.,m.
are eligible to obtain
treatment in General
ward in the empanelled
197 hospitals 47601 63101 47600 63100 C
Can with
Employees including fresh permissio
recruits entitled to LTC to n of Can with
HT for self alone every Compete permissio
year ___carry forward the nt n of
198 concession? Can Cannot Authority Ministry B
Employees, doing official
work wholly or partly
originally in Hindi, who
write at least __ words in
Hindi in a year in Region A
become eligible for cash
award under Incentive
Scheme for working in
199 Hindi? 10000 20000 25000 30000 B
Encashment of leave on
LTC of PBORs is dealt by Central
which section of PAO Transportation Control Review
200 (ORs)? Section Ledger Group Section Section B

Enforced Recoveries from


Contractors from their
Security Deposits will be
effected by PCDA/CDA in Communi
communication with the cation not
201 _____? GE CWE CE required C
_____ is an agreement
between the Purchaser
and the Supplier to supply
stores at specified prices
during the period covered Standard Term Standard
202 by the contract? Agreement Rate Contrat Contract Contract B

Engineer authorities need


not prepare detailed
designs and specifications
until _____ is accorded by
Competent Financial Acceptance of Administrative Go ahead Any of the
203 Authority? Necessity Approval sanction three B
Engineer Stores Depots
are under the Control of
204 ______? CWE CE E - in - C GE C
Engineering Authorities
are not required to
prepare detailed designs
and specifications until Administrative Acceptance of Technical All the
205 ______ is given? Approval Necessity sanction three A
Enhancement in contract
rates sanctioned by lower
CFA will be communicated Army Head
206 to Next higher CFA Quarters DGADS GOC in C B
Entitlements admissible in
the case of Battle
Casualties are governed
207 by ______ Orders? Separate Special Secret Specific B
Entries in Debt Head
Registers are posted
208 ____? Daily Weekly yearly monthly D
Entries in Service-Books of
the Officer/staff working
in Regions A' and
`B' should be No such
recorded in ____ as provision
provided in Official in OL
209 Language Rules? Hindi & English Hindi English Rules B
when other leave
EOL is granted to a is admissible, but
Government employee when no other he applies in
210 ________? leave is admissible writing for EOL Both None C
Equipment is declared
__________ when
prototype of its successor
equipment has been In
211 formally accepted Obsolete Obsolescent fructuous All B
Equipment is declared as
_____ when its required
role has disappeared or In
212 no use for any other Role Obsolete Obsolescent fructuous All A
_____ is responsible for
ensuring that the Field
Cashier carries out his
duties in accordance with Formation All the
213 the regulations? Commander GOC in C PCDA (O) three A
Equipment is generally
declared as BER, when
estimated cost of repairs
exceeds _____ of
214 replacement cost? 0.5 0.25 0.75 0.6 A
Equivalent officer in Army
for Flight Lieutenant in Air Lt.
215 Force is Colonel Major Colonel Captain D
Equivalent officer in Army
for Lt. Commander in Lt.
216 Navy is Colonel Major Colonel Brigadier B
Equivalent officer in Army
for Rear Admiral in Navy Lt. Field
217 is? General Major General General Marshal B
Equivalent officer in Army
for Squadron Leader in Air
218 Force is? Major Lt. Colonel Colonel Brigadier A

Equivalent officer in Army


for Wing Commander in Lt.
219 Air Force is _____? Colonel Major Brigadier Colonel D
Erasure/overwriting of an
entry in Service book -------
220 allowed. is is not may be may not B
Erroneous Compilation
made under any of the
Deposit head should be Deduct Entry {(-) Fresh entry Any of the
221 readjusted by _____? Debit/Credit} (Debit/Credit) two None A
Main
Error Scrolls in respect of Bank where Branch in Focal
discrepancies will be transaction took the city of Point
222 prepared by the ____? Concerned CDA place CDA Branch D
Establishment Charges in
the case of Deposit works
are not charged more
than ___% of Estimates,
223 while preparing AEs? 1 2 3 5 B
As per Factories Act, Child
means a person who has
not completed
224 his____year of age 14th 15th 18th 21st B
_____ is responsible for
establishing and
maintaining a technically
sound accounting system
in the Departmentalized
Accounts Offices and to
prescribe general
principles, systems and
form of Government
225 accounts? C&AG CGA CGDA GASAB B
Establishment of MES
Inspection House requires
the prior approval of
226 ______? CGDA MOD GOI E in C D
Estimates Committee of
Parlaiment consists of
227 ____ MPs 22 25 27 30 D

Estimates fall under


______ main categories as
228 far as MES is concerned? 2 3 4 5 B
Estimates in respect of
Defence Research and Directors
Development of
Establishments are PCDA (R&D) New Labs/Estts
229 prepared by ______? Delhi PcDA/CsDA (R&D) . CGDA C
Estimates of receipts and
charges in respect of
Ordnance Factories
organization are prepared Controllers of General PC of A
230 by the ______? Factory Accounts Managers Kolkata CGDA B

Every agreement of which To be


the object or decided in
consideration is unlawful each case
231 is ____? Void Voidable Valid on merits A
Every authority having the
power to impose and/ or
realize a fine shall ensure
that the money is realized, Regiment
duly checked and Public Fund al fund Any of the
232 deposited into ____? Account Treasury account three B

Every Member of the


Internal Committee shall
hold office for such
period, not exceeding
_____ years, from the
date of their nomination
as may be specified by the
233 employer under SH Act? 2 3 4 5 B
Every officer taken into
the payment of PCDA (O) CDA (O) Regiment
for the first time will be Individual Account IRLA account Account Account
234 allotted Number number Number Number C
Every order, notice or
other process made or Served in person
issued under the CCS on the communicated to
(CCA) Rules, 1965 shall be Government him by Registered
235 __________? servant post a or b both C
Command
ing
Officer of
_____ is responsible for the
maintenance of Accounts unit/Esta All the
236 of unit/establishment? LAO PCDA blishment three C
Every overpayment to a
Govt. Servant must be
regarded as ___ to the Infructuo
public and all possible us
action should be taken to debt owed to expenditu All the
237 recover? Loss public re three B
Every promise and every
set of promises, forming
the consideration for each
238 other is ____? Contract Agreement Promise Tender B

Every Regional PCDA/CDA Public Fund


239 office will have ________? Account Cash Assignment Both None A
_____ is the level at which
indents should be placed Danger Ordering
247 for replenishing stocks? Maximum level Minimum level level level D

_____ Means and includes


acts committed by a party
to a contract, or with his
connivance, or by his
agent, with intent to
deceive another party
thereto of his agent, or to
induce him to enter into Undue All the
258 the contract? Coercion Fraud Influence three B
Examination of Def. exp.
with a view to exploring
ways and means of
achieving economy where
practicable is the duty of
259 __ section? IA O&M Admin All A

Except in some specific


cases, where Defence
Services Officers are
allowed cash assignments
on treasuries or the Bank
all payments are made by
cheques, etc. drawn by All the
260 officers of ____? DAD DDOs MES three A
Except in urgent cases,
proposals which require 30th 15th
the sanction of GOI must Novembe Novembe
261 reach them by _____? 31st December 15th December r r D

Except provided in the


FRBM Act, No deviation in
meeting the obligations
cast on the Central
Government shall be
permissible without Prime
262 approval of ____? Ministry of Finance Parliament Cabinet Minister B
Except repair of private
arms on payment, no
private work of any
nature should be
undertaken by EME
workshop without PCDA/CD
263 sanction of __? MGO QMG DGEME A A

Except under the orders


of _____, no order of
sanction shall be accepted
in audit unless it is
received from/through PCDA/CD
264 sanctioning authority? DGADS CGDA A GOI C
Except under the orders
of the _______, no order
of sanctions shall be
accepted in audit unless it
has been received from or
through the sanctioning PCDA/CD
265 authority C&AG CGA A IFA C
Except with the
permission of ____
members of the
establishment are
prohibited from applying
for employment
266 elsewhere? PCDA/CDA Addl. CDA/Jt. CDA GO (AN) SAO/AO A
Excess expenditure over
modified allotments
noticed by CDA should be
brought to the notice of
____ for necessary Army Head
267 action? Quarters Local Authorities CGDA GOC in C B
Excess leave availed
coming to light at the time
of discharge/after
retirement will be
regularized by Oi/c
Records as _____
provided no leave for
adjustment is due to Special leave with EOL without pay Additional Any of the
268 them? pay and allowances and allowances Leave three B
_____ means the
assignment, to meet
specified expenditure, of
funds included in a Re-
primary unit of appropria
269 appropriation? Cash Assignment Appropriation tion Budget B
Exchange Rate Variation
clause is only to be
included in the Contracts State
concluded with which of Central Governm All the
270 the following PSUs? Defence Government ent three A
Executive action of GOI
shall be expressed to be
taken in the name of the
271 _____? Union of India President Both None B
Accepted
Ex-gratia payment will be tender
restricted up to the limit Accepted tender and
of difference between the Accepted tender and the next lowest
272 ____, ____? and highest tender highest tender tender None B
Expand BAwith reference
to the Tools available on Business Broad
273 GeM portal? Basic Assessment Basic Analysis Analytics Analysis C
Actionabl Auditable
e Format Format
274 Expand A.F. Form Armed Forces Form Air Force Form Form Form B
Authorize
d Army
Marriage Married
Authorized Medical Army Medical Establish Establish
275 Expand A.M.E? Examiner Education ment ment C
Army
Officers
Army Officers Army Officers Balancing
276 Expand A.O.B. fund Benefit fund Benevolent fund fund None B

Army Air Officer


Ordnance i/c
277 Expand A.O.G. Aircraft On Ground Army on Ground General Ground A
Army Army
Assistant Additional Record Recruiting
278 Expand A.R.O. Recruiting Officer Recruiting Officer Officer Officer A
Air
Air Security
Army Security Service Command
279 Expand A.S.C Army Service Corps Corps Corps ant A
_____ of the Govt. of
India is to ensure that
suitable accounts are
maintained by the
280 Defence Services MOD (Fin) CGDA CGA C&AG A
Annual
Appropria
tion
Annual Audit Annual Accounts Certificat All the
281 Expand AAC? Certificate Certificate e three A
Expand AEC with Army
reference to the Army Engineering Army Efficiency Education
282 organization of Army? Corps Corps Corps None C
Articles in
Unservice
Expand A-in-U found used able Articles in
283 in store accounting? Arms in Unit Articles in Use condition Unit B
Army
Army Maintena
Army Medical Army Medicine Medical nce
284 Expand AMC? Camp Corps Corps Contract C

Annual Annual
Annual Record of Annual Record of Review of Review of
285 Expand AROB? Books Balances Books Balances D
Accepted Authorize
Additional Tender Tender d Tender
286 Expand AT Note? Audit Note Note Note Note C
Army
Women
officers Army
Army Welfare Army Welfare Health Women
Health Housing Organizati Health
287 Expand AWHO? Organization Organization on Officer B

Beyond Beyond Broad Brief


Experimental Economical Expenditu Expenditu
288 Expand BER? Results Repair re Return re Return B

Chief Officer Chief of Chief of


289 Expand C.O.P Project Chief Officer Pilot Personnel Project C
Central Chief
Technical Technical
Certified Technical Central Technical Equipmen Examiner
290 Expand C.T.E Equipment Examiner t of works D
_____ of the Govt. of
India is to ensure that
suitable accounts are
maintained by the Ministry Defence
291 Defence Services? MOD (Finance) MOD of Finance Minister A

Central Central
Central Central Appellate Additional Assistant
Administrative Public Public Public
Expand CAPIO with Public Information Information Informati Informati
292 reference to the RTI Act? Officer Officer on Officer on Officer D
Central
Chief Constructi Central
Command Chief Construction on Chief
293 Expand CCE in CCE (R&D) Engineer Engineer Engineer Engineer B
Central Centrally
Expand CCI with reference Central Control In Central Card Control Controlle
294 to work dealt by PAO? charge Index Imprest d IRLAs B

Expand CFL with reference


to Laboratories Central Certified
functioning for the food Food Food
requirements of Defence Composite Food Civil Food Laborator Laborator
295 Services? Laboratory Laboratory y y A

Controller
Controller General
Controller General General of of
of Defence Defence Defence
296 Expand CGDP? Pensions Production Personnel None B
Compens
Composit atory
e Hard Hard
Climate Climate
Composite Hill Composite Hill Area Area
Counter Insurgency Compensatory Allowanc Allowanc
297 Expand CHCA? Area Allowance e e B
Cancelled Concurre
Certified Issue Current Issue Issue nt Issue
298 Expand CIV Voucher Voucher Voucher Voucher A
Cash
Cash Managem Cash
Expand CMP with Cash Monitoring Management ent Monitorin
299 reference to SBI CMP? Package Package Product g Product C
Corps of
Central Military Corps of Military Military
300 Expand CMP? Police Police Personnel None B
Commerci
Contracto al
rs Negotiati
Network on
Cost Negotiation Cost Network Committe Committe
301 Expand CNC? Committee Committee e e D
_____ prepares and Dept. of
monitors Defence Service Dept. of Defence
Estimates of the Ministry Department of Finance Division Defence Productio
302 of Defence? Defence of MOD R&D n B
Centre of Central
Expand CORE with Rural Online
reference to CORE Centre of Real time Clearance on Real banking Real time
303 Banking? Exchange Time Exchange Exchange Exchange D

Complaint
s Portal Central
for Public
Central Portal for Grievance Grievance
Civilians Public Grievance Redressal Redressal
Grievance Redressal and and and
Redressal and Monitoring Monitorin Monitorin
304 Expand CPGRAMS? Monitoring System System g System g System D
Central Central Central Central
Expand CRA with Recordkeeping Regularatory Registrati Recovery
305 reference to NPS? Agency Authority on Ageny Agency A
Current Correct
Credit Receipt Certified Receipt Receipt Receipt
306 Expand CRV Voucher Voucher Voucher Voucher B
Comparat
ive
Statemen
Comparative Comparative t of
Statement of Statement of Quotation All the
307 Expand CSQ? Quantities Quality s three C

Dedicated
Deputy Financial Draft Financial Financial
308 Expand D.F.A Advisor Advice Advisor None A
Defence
Accounts
Deputy Departme
Assistant nt in the
Director, field of
Electrical Electrical
Defence Accounts Defence Accounts and and
Department Department for Mechanic Mechanic
Electrical and Electronics and al al
Mechanical Mechanical Engineeri Engineeri
309 Expand DADEME Engineering Engineering ng ng C
Defence Defence
Accounts Accounts
Defence Accounts Defence Accounts Pension Payment
310 Expand DAPB? Promotion Board Placement Board Board Board B
Expand DBT with Direct
reference to Government Direct Benefit Direct Bank Budget All the
311 Schemes? Transfer Transfer Transfer three A
Expand DCF with
reference to the Discounted Cash Determined Cash Derived Described
312 provisions of DPM? Flow Flow Cash Flow Cash Flow A
_____ prepares CIV for Train Quarter Consignor Consignee
313 MT expended in transit? Consignor unit Master LAO unit D
Distribute
Defence Defence d Data
Departmental Development Processin
314 Expand DDP? Procedure Plan g None C
Draft
Draft Governm
Director General General ent
Naval Draft Gazette Notificati Notificati
315 Expand DGN? Establishment Notification on on B

Defence
Defence Date wise Monetary Daily
Management Monthly settlemen Main
316 Expand DMS System Statement t Scrolls B
Defence
Procurem Defence
Defence ent Purchase
Defence Purchase Procurement Managem Managem
317 Expand DPM? Manual Manual ent ent B
Developm
Defence ent
Expand DRSC with Research Related
reference to the Departmentarlly Defence Related Standing Standing
Committees of Related Standing Standing Committe Committe
318 Parliament? Committee Committee e e A
Emergenc Expenditu
Emergency Cash Emergency Credit y Cash re Cash
319 Expand ECR Requisition Requisition Receipt Receipt A
Electronic Electronic
Electronic Clearing Electronic Credit Clearing Credit
320 Expand ECS? Service System Stage Service A
Expand ERV with Emergenc Effetive
reference to provisions of Exchange Rate Exchange Rate y Rate Rate
321 DPM? Value Variation Variation Variation B
Engineer
Earnest Money Engineer Stores Security
322 Expand ESD Security Deposit Depot Deposit None B
Fictitious
Family Allotment Final Allotment Adjustme
323 Expand FAMO Money Order Money Order nt Memo None A

_____ prepares SCT of


Defence Services &
Ministry of Defence (Civil)-
Receipts and Charges
324 annually each year? CGA DGADS CGDA FADS C
Field
Field Imprest
Imprest Procedur
Field training in Field Instructions Payment es and
practical on Payments out Instructio Instructio
325 Expand FIPI? Institutions of Imprest ns ns C
Final
Settlemen Full Pay
t Pay of Commissi
Commissi oned
Final Pay of First Pay of oned Service
Commissioned Commissioned Certificat Certificat
326 Expand FPCSC? Service Certificate Service Certificate e e D
Functiona
l
Responsib
Financial Fiscal ility and
Responsibility and Responsibility and Budget
Expand FRBM in the FRBM Budget Budget Managem
327 Act? Management Management ent None B
Final Final
Settlemen Settlemen
Expand FSMO in the Family Station Family Settlement t Money t Main
328 context of PAO work? Money Order Money Order Order Office C
Field Field
Field Treasury Treasury Treasury
Field Treasury Cash Consolidated Chest Chest
329 Expand FTCR? Receipt Receipt Report Receipt D
Field Field
Treasure Treasure
Cash Chest
Field Treasure Cash Field Treasure Requisitio Requisitio
330 Expand FTCR? Receipt Chest Receipt n n B
Governm
ent
General Power of General Promissor All the
331 Expand G.P. Note Attorney Note Promissory Note y Note three C

Governm
ent
Accounts
Government and Audit
Government Audit Accounting Standards
Standards Advisory Standards Advisory
332 Expand GASAB? Board Advisory Board Board None B
Governm
ent
Government Government Banking
Business Software Banking Software System
333 Expand GBSS? Solution Solution Software None A
Governm Governm
ent e- ent e-
Government e- General e-Market Managem Material
334 Expand GeM Market Place Place ent Place A
Bihar kis kshetra mein
335 aata hai ? North South East West C
_____ represents the
minimum quantity above
which stocks should not Danger Ordering
336 be held at any time? Maximum level Minimum level level level A

Guarante
Government General ed
Government electronic electronic electronic
electronic payment payment payment payment
337 Expand GePG? Guarantee Gateway Gateway Gateway B
General General
General Officer Officer Officer
Commanding in General Officer Command Chief in
338 Expand GOC - in - C Chief Control in Chief in Control Command A
Goods and Goods All the
339 Expand GST? General Sales Tax Services Tax Sales Tax three B

High Level Human


Records Resource
Expand H.R.M.S. with Huge Records Managem Managem
reference to PAOs and Human Resource Management ent ent
340 PBORs? Management Study System System System D
Imprest Indian
Indian Military Indian Mission Money Medical
341 Expand I.M.S. service Supplies supplies Service D
Indian
Civil Indian
Indian Central Administr Civil
Administrative Indian Central ative Accounts
342 Expand ICAS? Service Accounts Service Service Service D
Integrate
Important d
Integrated Internal Financial Financial Functiona
343 Expand IFA Financial Advisor Advisor Advisor l Advisor A
Informati
Individual on and
Expand IPR in the context Immovable Initial Property Property Public
344 of CCS conduct rules? Property Return Return Return Relation A
Inter
Integrate Service
International Indian Supply d Services Managem
345 Expand ISM Supply Mission Mission Mission ent B

Expand JRI with reference Joint Joint


to Credit verification of Reference Receipt
High value Imported and Joint Receipts & Joint Receipt s and Intimatio
346 Indigenous Stores? Issues Inspection issues n B

_____ scrolls are received


along with DMROs from
Focal point branches in
Accounts Section of All the
347 PCDA/CDA office? Error Debit Credit three C
Last Audit Last Audit
Local Audit Local Audit Completi Certificat
348 Expand LAC? Certificate Completion on e D

Confidential Correctne Clearance


349 Expand LACR: Local Audit Completion Report Report ss Report Report A

Local Audit Last Audit Last Audit


Local Audit Completion Clearance Completi
350 Expand LACR? Clearance Report Report Report on Report B
Local
Local Audit
Audit Program
351 Expand LAP Local Audit Party Local Audit Power Person me D
Least Local
Lowest Purchase Purchase Purchase
352 Expand LPP? Last Purchase Price Price Price Price A
Leave Leave
Ration Records
Legal Records Lowest Ration Allowanc Allowanc
353 Expand LRA? Allowance Allowance e e C
Limited Lowest
Limited Tender Lowest Tender Tender Tender
354 Expand LTE? Enquiry Enquiry Entry Entry A
Expand M.R.P. with Minimum Minimum
reference to Disposal of Maximum Retail Maximum Reserve Required
355 asset? Price Retention Price Price price C
Military
Military Treasury Transport
356 Expand M.T.R Remittance Mid Term Report Receipt None A
Minor
Expenditu
Monthly Major re
Expenditure Expenditure Return/Re
357 Expand MER? Return/Report Return/Report port None A
_____ scrolls are received
along with the Paid
cheques from Focal point
branches in Accounts
Section of PCDA/CDA All the
358 office? Error Debit Credit three B
Military
Military Nursing Military Naval National
359 Expand MNS? Service Service Service None A
Natural
National Electronic
Nominal Electronic Electronic Fund Fund
360 Expand NEFT? Fund Transfer Transfer Transfer None B
Notice of Notice Notice
Notice inviting indication of including inquiry
361 Expand NIT? Tender tender Tender Tender A
Expand NIV with New item of Not in Next in
362 reference to Stores? Not in Vocabulary inventory inventory Inventory A
Objective
s of
Equipmen
Options for t
Original Equipment Equipment Manufact
363 Expand OEM? Manufacturer Manufacturer uring None A

Expand P.O.R. in the Personnel Public Pay


context of IRLAs of Air Private Occurrence Occurrence Occurrenc Occurrenc
364 Force Personnel? Reports Reports e Reports e Reports B
Price Plant
Expand P.R.B. (used Reserved Record
365 generally in MES) Printed Rate Book Price Record Book Book Book D

Parliamen Proprietar
Expand PAC with tary Audit y Article
reference to C&AG Public Audit Public Accounts Committe Certificat
366 report? Committee Committee e e B

Expand PEA with Pension Pensioner Pending


reference to Pension Permanent Enhancement Efficiency Enquiry
367 Regulations? Effective Award Authority Award Award D
Public Public
Financial Funds
Public Financial Public Funds Maintena Maintena
Management Management nce nce
368 Expand PFMS? System System System System A
_____ shall carry out an
annual review of the
compliance of the
provisions of the Act and
the rules made there
under by the Central All the
369 Government CGA C&AG CGDA three B
Particular Pay
Personal Individual Individual
Expand PIRM with Information Record Pay Information Running Running
370 reference to PAO work? Master Record Master Master Master D
Price Purchase
Negotiati Negotiati
Procurement on on
Private Net work Negotiation Committe committe
371 Expand PNC? Committee Committee e e C
Peace Or
War
Establish
All the
372 Expand POW? Prisoners of war Pensioners of war ment
three A
Pension
Pay and
Personal Pension Pension Process Payment
Pension
373 Expand PPO? Order Order Order
Order C
Preferenti
Priority al
Perspective Perpetual Procurem Procurem
374 Expand PPP Procurement Plan Procurement Plan ent Plan ent Plan C
Performa
Expand PPP with nce Public
reference to the oriented Private
provisions of Performance Priority Perspective Procurem Partnershi
375 and Outcome Budget? Procurement Plan Procurement Plan ent Plan p D
Expand PSO with
reference to Public Principal
Army/Navy/Air Head Personal Staff Private Staff Staff Staff
376 Quarters? Officer Officer Officer Officer D
Primary Payment
Priced Vocabulary Value Value
377 Expand PV Rate Price Value Rate Rate Rate Rate B

Report on
Rigorous Recruit Irregularit
378 Expand R.I.? Recruit Individual Imprisonment Index y B
Expand RC Officers with Regiment
reference to work related al Regular
to PCDA (O)? i.e. ___ Recently Reserve Commissi Commissi
379 officers Commissioned Commissioned oned oned C
_____ shall carry out an
annual review of the
compliance of the
provisions of the FRBM
Act and the rules made
there under by the Central All the
380 Government? C&AG CGA CGDA three A
Request Request
Reference for Reference for for for
381 Expand RFP? Purchase proposal Purchase proposal D
Recovera
Reserve ble
Expand RGP in the context Recoverable Reserve Guiding Grading Guiding
382 of sale of scrap? Grading Price Price Price Price B
Returned Returned
Expand RSSD with Store Store
reference to Depots of Repairs Store Sub Returned Store Supply Servicing
383 Indian Army? Depot Sub Depot Depot Depot B

Real Time
Governm
ent
Real Time Gross Real Time General Settlemen
384 Expand RTGS Settlement Settlement t None A
Remount
Returned and
Returned Vehicles Reserve Vehicles Vehicles Veterinar
385 Expand RVC? Condition Cell Catalogue y Corps D
Scales of Standard
Study on Systematic Rations Requirem
Requirements Research of and ents
386 Expand S.R.S.? systems Stores Supplies &Scales C

Expand SBE with Systemati Single


reference to Performance Separate Budget Statement of c Budget Budget
387 and Outcome Budget? Estimate Budget Estimate Estimate Estimate B
Statemen
Statemen t of
Statement of t of Central
Statement of Commercial Commerci Transacti
388 Expand SCT? Central Taxes Transactions al Taxes ons D
Expand SL Officers with Special Special
reference to work related Special Liaison List Level
389 to PCDA (O)? Sick List Officers Officers Officers Officers C
Schedule
of
Standard Schedule Standard Star Standard All the
390 Expand SSR of Rates Rates Rates three A
______ % of Basic pay +
DA is recovered as
subscription under NPS
from the pay of
391 employee? 20 15 10 6 C
Station Senior
Station Transport Station Technical Treasury Technical
392 Expand STO? Officer Officer Officer Officer A
Transacti Transacti
Expand TAT in the context on on
of SBI CMP (Cash Turn Account Accountin Analysis
393 Management Product)? Turn Around Time Time g Time Time A
Tax
Tax Deduction at Tax Deducion by Deduction All the
394 Expand TDS? Source Service Provider Service three A
Technical Tender
Examinati Examinati
Technical on on
Evaluation Tender Evaluation Committe Committe
395 Expand TEC? Committee Committee e e A
Expand TOR wth
reference to
procurements defined Treatment of Tenure of All the
396 under GFR? Terms of Reference Reference Reference three A
Tender Tender
Tender Price Practice
Tender Purchase Procurement Committe Committe
397 Expand TPC? Committee Committee e e A
Technical
Training
and Technical
Informati Training
on and
Technolo Institutio
Technical Training Technical Training gy nal
and Instructional and Infrastructure Equipmen Equipmen
398 Expand TTIEG? Equipment Grant Equipment Grant t Grant t Grant A
Urban
Expand UA with reference Urban Arrangem
399 to the provisions of HRA? Urban Area Aglomeration ent None B
War
Emergenc
War War y
War Equipment Establishment Emergenc Transacti
400 Expand W.E.T Tables Tables y Tables ons A
Expand WMA (A Ways and
mechanism used by RBI Ways and Means Ways and Means Means All the
401 under its Credit Policy) Advances Accounting Audit three A

______ % of the vacancies


in the Auditors' grade are
filled by promotion of
Clerks according to
402 seniority subject to fitness 80 50 25 10 B
expenditure heads
susceptible to control
against budget provisions
by various administrative
and excecutive authorities
subordinate to centrally
government of india is locally controlled controlled expenditu
403 called _______ ? RDR heads heads heads re heads B
expenditure heads whichj
represents obligatory
charges and unavoidable centrally
commitments are called locally controlled controlled expenditu
404 _______ ? RDR heads heads heads re heads C
is partly
met by
the State
Governm
ent and
partly out
is met by of
the State Defence
Expenditure of NCC is met by the Governm Service
405 _____? is met by MOD Ministry of HRD ent Estimates D
Expenditure of occasional
character is known as Non Recurring All the
406 _______? Charges Honorarium Fee three A
Expenditure of Public
Money not authorized by
Rules and orders requires Government of
407 the sanction of ______ India C&AG of India CGA MoD A
Expenditure of public
money which is not
authorised by regulations
requires the sanction PCDA/CD Govt. of
408 of???.. C&AG CGDA A India D

Expenditure on account of
outsourcing of services Any of the
under Contract (Due to two
shortage against subject to
authorized strength) is Office availabilit
409 booked to __ head? Pay & Allowances Contingencies y of funds None B
Expenditure on Engineer
Services required for the
Army is charged as
Military Engineer Services
Expenditure under ____
410 Head? MES Army Sub Detailed B
Expenditure on Engineer
Services required for the
Navy is charged as
Military Engineer Services
Expenditure under the
411 ___ Head? Army MES Navy None C
Expenditure on planting
and maintenance of trees
shall be met from ______ 25% : 75%
412 by the unit? Public fund Regimental fund 50% each by a, b B
______ an be defined as
index numbers of the
movements of the various
financial items in the
financial statements for a Profit-Volume Liquidity Currnt
413 number of periods? Trend Ratio Ratio Ratio Ratio A

Expenditure on printing of
question papers for Army
Educational organization
414 is met out of ___? ATG TTG ETG TTIEG C
Expenditure on
procurements of items
which have a life of
____________ years or
more is debitable to
415 Capital Budget 5 7 10 25 B
Expenditure on vehicles
irrespective of cost and Decided
life shall be treated as in each
416 _____? Revenue Capital Both 50% case B

Expenditure other than


falling under specific
category of Pay &
All.,leave salary, pensions, Additional Fresh
contingency, grants in aid, Miscellaneous Expenditu Expenditu
417 works etc. is known as Expenditure Local Expenditure re re A
Expenditure other than
pay & allces. , leave
salary, pensions, Miscellan
contingencies, grants in Local eous
aid, contributions, works, Additional Expenditu Expenditu
418 T & P etc. is known as __? Fresh Expenditure Expenditure re re D
Unauthori
Expenditure which the Extra zed
budget cannot be held to Additional Expenditu Expenditu
419 cover is known as Fresh Expenditure Expenditure re re A
Ex-servicemen
Contributory Health
Scheme (ECHS) came into 01.04.200 01.01.200
420 force w.e.f. 30.12.2002 01.01.2003 3 6 C
Extension of Delivery
period, waiving/imposing Tender
of Liquidated Damages Evaluatio
and risk purchases are n Acceptanc
covered under ___ stage Post Contractual Expenditure Negotiati e of
421 of IFA concept? Monitoring Angle Sanction on Necessity A
Extensions of Delivery
Period beyond the
prescribed period would
require sanction of the
422 ____? Next higher CFA AFHQrs MOD GOI C
Fresh
Extention of time to a Contract
contractor is granted Amendment to Agreeme Any of the
423 through Deviation order contract nt three A
______ includes the
presentation of
information derived from
Costing records for the Cost Cost
purpose of managerial Financial Accountin Accounta
424 decision making. Costing Accounting g ncy D
Facility of Air Travel for
LTC is admissible from
425 level ___ only? 9 8 7 6 A
Factories Act came into 01.04.194 23.09.194
426 force w.e.f. ______? 23.09.1948 01.01.1949 9 9 C
Family can travel in one or
more groups, but each
group should complete its
return journey within
____ months from the
date of its outward
427 journey under LTC? 12 9 6 3 C
Family pension is
admissible to the family of
deceased employee @
____% of Last Pay drawn
by the government
428 servant? 50 40 30 25 C
only for the A or B
dependents of the only for the whicheve
Family pensioners can deceased CGHS dependents on r is opted
429 avail CGHS facility for beneficiary family pensioners Both by them A
Fee to be enclosed(if not
exempted) alongwith an
430 RTI Application Rs.5 Rs.10 Rs.12 Rs.15 B
Fees under RTI Act should
not be accepted if
received in the form of Indian Postal Demand
431 _______? Cash Order Draft None D
Fees under RTI Act need
should not be accepted if
received in the form of Indian Postal Demand
432 _______? Cash Order Draft None D

Fictitious adjustments and


manipulations in accounts
unless an actual loss has
433 occurred are classified as Observation Objection MFAI None A
Field cashier can draw
funds from which of the Either of
434 following sources? Regional CDA PCDA (O) a, b None B
______ is a quantitative
record of receits, issues
and closing balances of All the
435 item of stores. Stores Ledger Bin Card EOQ three B
Field Cashier submits his
cash account to PCDA (O) Fortnightl
436 on ____ basis? Daily Weekly y Monthly A
Chief of
Field Cashiers are Formation/Division Army
437 appointed by al Commanders PCDA(O) Staff MoD A
Field Imprest account is
438 closed on _____ basis? Daily weekly monthly yearly C

Field Imprest Holder can Nearest Regional


439 draw funds from ______? CDA Field Cashier a or b PCDA (O) C
Field Imprest Holder
should be an officer of not Junior
below the rank of ______ Commissioned
440 in general? Officer Major Captain Lt. Col C
Field Imprest Holder will
ordinarily be a military
officer not below the rank
441 of _____? Colonel Lt. Col Major Captain D
Field Park Coys, Workshop
and Park Coys and Docks
Operating Coys etc
function under which Corps of
442 corps of Army? EME AOC Engineers MES C
Field Security Sections
work under _______ Intelligen
443 Corps in Army EME AOC ce Artillery A

Figures on account of loss


of animals (otherthan
MF)for inclusion in
Appropriation Accounts
are obtained by CGDA LAOs/RA All the
444 from Army HQrs PCsDA/CsDA Os three A
File numbers are
controlled through a Register of Register Nonw of
445 register called Register of records registers of Files the above C
Capital cost of works
which are non productive None.
in nature is met from Should
________ as a general not be
446 rule? Capital Revenue A or B incurred B
______ maintains fund
accounts of personnel
paid by PAO (ORs) CDA
President's Body Regional CDA of PCDA (Funds)
447 Guard, New Delhi? the PAO PAO itself New Delhi Meerut D
Fill in the blanks with a
single word : Effective
writing involves careful
choice of words, their
organisation in correct
order in -----------
formation as well as
cohesive composition of ---
448 ------. Paragraph Sentences words letters B
Final bills up to what
amount can be pre
audited by AO GE posted Rs. 10
449 in GE office Rs. 2 lakh Rs. 5 lakh Rs. 8 lakh lakh D

Final issues to outstations Regular Issue Nominal Convoy Any of the


450 will be made on ______? Vouchers Vouchers Notes three A
Finance Accounts of GoI is None of
451 prepared by.. CGDA C&AG CGA these C
Any of the
three,
but
financial
year
accounts
are
supposed
to be
submitted
to
Financial accounts are Governm
supposed to be ent
maintained on ______ Any 12 authoritie
452 basis? Calendar year financial year months s D

Financial Advice rendered Original, Short


by Controllers is of two Originating, Respondi term,
453 types. What are the two? Responding Major, Minor ng Long term C
Short
Financial Advice rendered Original & Term &
by Controllers is of two Originating & Respondi Long
454 types???? Responding Major & Minor ng Term C

Financial advice rendered


by PCDA Main office IA
455 cell is of how many types? 1 2 3 No limit B
Financial powers of ___ of
456 the following types? Inherent Delegated Both None C
Financial powers of CFAs All the
457 are prescribed in ______? DPM DPP DFPDS three C
______ meaning of words
will be adopted in All the
458 interpretation of orders? Indirect Dictionary Relevant three B
Financial review of
accounts of Military Farm
is mentioned in which
section of Appropriation
Accounts of Defence
459 services? Section 5 Section 2 Section 6 Section 4 C

Financial Up gradation
under MACP scheme can
be granted to a PBOR if he
is stagnated for a period
460 of ___ years in a grade? 12 10 8 6 C
Financial up-gradations
under ACP scheme have
to be given in the Promotional
461 hierarchy of _____? Pay Scales Posts Both None B

Financing of premiums up
to _____ Life Insurance
Policies is allowed from
DSOP Fund in respect of
462 each officer? 4 3 2 1 A
Flash
463 Find odd man out Monitor Floppy Disk Hard Disk drive abc
Inquiry
464 Find the odd man out? Reporting Officer Reviewing Officer Officer None C
Major Local
Audit- Audit -
Internal Audit-Test Sanction Audit- Minor Central
465 Find the odd one out. Audit Expenditure Audit Audit Audit C
First component of CDA Three
(O) Account Number is Single Digit Two digits digits
466 represented by _____? Alphabets Number Number number C
First component of CDA Task Number
(O) Account Number Account Number of dealing with his Ledger Check
467 represents ____? Army Officer IRLA wing Alpha C
Calendar
First occasion for LTC in year 2014
case of Fresh Recruits, 31 Dec 2013 (one Calendar year up to 30 Calendar
468 who join on 31.12.2012 day) 2013 December year 2012 A

______ means any person


appointed or acting as the
representative of another
person for the purpose of
carrying on such other
person's trade or
business as defined in manager
Workmen's subordinate to an
469 Compensation Act? employer Managing agent Both None B

______ means any person


appointed or acting as the
representative of another
person for the purpose of
carrying on such other
person's trade or
business as defined in manager
Workmen's subordinate to an
470 Compensation Act? employer Managing agent Both None B
Fiscal deficit is supposed
to be brought down to not
more than ____ %of GDP
by 31st day of March,
2021 as framed under
471 FRBM Rules? 5 4 3 2 C
TA
personnel
Fixed Medical Allowance not
is admissible to who covered
among the following under All the
472 retired service personnel? Nepal Domicile DSC ECHS threeD D
Fixing of Revenue Stamp
is mandatory for
473 transactions above?.. Rs 1 Lakh Rs 2 Lakhs Rs 50000/- Rs 5000/- D
Flag Officer Commanding
in Chief of Eastern Trivendru
474 Command is in _____? Viskhapatnam Kolkata Chennai m A
Both
numbers
Flags in a file are generally and
475 indicated using Numbers Alphabets alphabets None B

Fluctuating charges such


as TA/DA etc., for which
no scales are laid are
calculated w.r.to average
expenditure of the
476 previous _years in BEs? 2 3 5 10 B

Flying Allowance is
admissible concurrently
with which of the
following Allowances in Strategic Force Siachen
477 respect of Army Officers? Allowance Allowance Both None A

Focal Point Branch will March


segregate from 1st April suppleme
all transactions pertaining ntary
to previous years and March Correctio
report the same as ___ March supplementary n March
478 from 1st to 15th April? Supplementary Correction (Manual) Residual D
Focal Point Branches have
been introduced in the
Ministry of Defence with 01.07.199 01.10.199
479 effect from _____? 01.01.1993 01.04.1993 3 3 D
Fodder losses which
cannot be written off on
expense vouchers as
unavoidable, whether
chargeable to the State or
to an individual will be General
priced at the ________ of Supply Highest of
480 the farm concerned? Free Issue Payment Issue Rate the three C

______ means bringing


together two documents
which are supposed to be
facsimile copies, one of
the other, to ensure that
481 they are in fact, identical. Casting Linking Totaling Pairing D
For 100% disability,
Constant Attendant
Allowance is payable @
482 ___ p.m.? 3250 6750 9000 10000 B
For accounting purposes
the Capital assets in a
factory are classified
483 under _____ main heads 5 4 3 2 C
For allotment of Quarters
of Type IV, ____ is Date on which Date of
considered as the crucial officer starts joining
date in respect of drawing the Date of the
484 Government Servants? Date of Application relevant pay Birth service D

Successful
ly
complete
He should be d
within 80% of probation
strength of wherever
For an individual to be He should have at auditors prescribe
considered to the posts of least 6 years of authorized for the d in that
485 Senior Auditor service as Auditor dept. grade All D
For an office opening at
9:30 a.m. The letter A will
be added to L in the
Attendance Register at
486 what time? 0.40625 0.416666667 0.427083 0.4375 D

For APAR, the Reviewining Jt/Addl.


487 officer in case of MTS is.. AAO AO/SAO GO CDA B
For audit enfacement Only Any
488 purpose LAO will use Only Blue ink Only Red ink Green ink colour B
Major
Capital
works,
For Budgetary Purposes, Capital works, Low Authorize
works services are divided Other works and budgeted d works,
in to the following two maintenance Major works, capital Special
489 categories by MES? services Minor works works works A

Capital
works,
Other
Major works and
For budgetary purposes, works and Maintena
Works services by MES Authorized works Ordinary works Minor nce
490 are divided in to _______? and Special works and Special works works services D
For calculation of financial
impact while preparing
Pension Budget, whose
pay is taken as mean in
491 respect of Army Officers? Major Lt. Colonel Colonel Brigadier B
PCDA
______ provides funds to Regional (Navy) All the
492 ships? Nearest PCDA/CDA PCsDA/CDA Mumbai three C

For calculation of financial


impact while preparing
Pension Budget, whose
pay is taken as mean in Senior
493 respect of Civilians? ACDA AAO Auditor UDC D

For calculation of financial


impact while preparing
Pension Budget, whose
pay is taken as mean in
494 respect of PBORs? Subedar Nb. Subedar Havaldar Naik C
For capital outlay
provided otherwise,
interest shall be charged
at the average rate of
interest determined each Department of Department of
495 year by _____ MOF? Economic Affairs Expenditure Both None A

For Defence transactions


at Non-bank Treasuries, bimonthly
paid vouchers and M.R.Os on the
along with Schedules of Monthly 11th, last
payments and receipts by 11th of of the
will be sent to PCDA/CDA following following
496 concerned __ Daily Weekly month month D

For defining capital items


the life of the item should
497 be more than ____ years 5 3 7 2 C
For Divyang children,
CEA/HS is payable at
____rate of normal No such
498 amount admissible? one and half time Double Triple rate provision B
For Employees of pay
level 1 and 2 TPTA is
admissible at rate of ___ +
DA in the cities other than
higher TPTA cities per
499 month 1350 1800 900 3600 C
For Employees of pay
level 1 and 2 TPTA is
admissible at rate of ___ +
DA in the higher TPTA
500 cities per month 1350 1800 900 3600 A

50% of the
For essential maintenance 50% of piece-work average piece-
workers attached to profit earned by work profit
Production Section of OF, the workers in the earned by the A or B A or B
Incentive bonus is payable relevant piece-workers in whicheve whicheve
501 at ___? production section the whole factory r is less r is more A
For good drafting A. One
should know the facts
thoroughly and B.should
always use tough and A is True A is False
complicated words. True and B is and B is
502 or False? TRUE FALSE False True C
______ Ration Returns are
prepared for rations
issued to troops moving
503 by Rail Temporary Train Transport Special B
For Government servants
in Pay levels 5 and below
Expenditure up to
Rs.____ can be
reimbursed on account of
taxi charges in respect of
local journey on duty per No such
504 day? 338 225 113 limit C
For Government servants
in Pay levels 5 and below
Rs. ____ can be
reimbursed on account of
stay in hotel/guest house
505 per day? 4500 2250 750 450 D
For Government servants
in Pay levels 6 to 8
Expenditure up to
Rs.____ can be
reimbursed on account of
taxi charges in respect of
local journey on duty per No such
506 day? 338 225 113 limit B
For Government servants
in Pay levels 6 to 8 Rs.
____ can be reimbursed
on account of stay in
hotel/guest house per
507 day? 7500 4500 2250 750 D
For imposing minor
penalties under Rule
______ of CCS (CCA)
Rules, 1965 will be
508 applied. 10 16 14 15 B

For incurring expenditure Sanction of


of public money, which of competent Both A & None of
509 the following is required? Provision of fund authority B these C
For Leave, Discipline,
APAR, AAO GE reports to GE/Head of MES PCDA/CD All the
510 ___? formation RAO/LAO A three B
For Leave, Discipline,
APAR, AO GE reports to GE/Head of MES PCDA/CD All the
511 ___? formation RAO/LAO A three C
For non compliance of the
provisions of act, Penalty
@ ___ per day can be
imposed on the public No such
512 authorities? 20 250 25000 limit B
For Officers appointed on
Contract, ____ days of
EOL is admissible for the
whole tenure, if the
tenure is one to five
513 years? 0 60 90 100 C
______ Ratios are
relationships expressed in
arithmetical terms,
between figures which
have a cause and effect
relationship or which are
interconnected with each
other in some other
514 manner? Accounting Trend Both None A

For Officers appointed on


Contract, ____ days of
EOL is admissible if the
515 tenure is up to one year? 0 30 60 90 A

For officers in Pay levels


12 and 13 Rs. ____ can be
reimbursed on account of
stay in hotel/guest house
516 per day? 7500 4500 2250 750 B
For officers in Pay levels
12 and 13 Expenditure up
to ____ can be
reimbursed on account of
taxi charges in respect of
local journey on duty per No such
517 day? 50 KMs 25 KMs Rs. 338 limit A

For officers in Pay levels


12 and 13 Rs. ____ can be
reimbursed on account of
518 food bills per day? 1500 1200 1000 900 C
For officers in Pay levels
14 and above Expenditure
up to ____ can be
reimbursed on account of
taxi charges in respect of
local journey on duty per No such
519 day? 50 KMs 25 KMs Rs. 338 limit D

For officers in Pay levels


14 and above Rs. ____ can
be reimbursed on account
520 of food bills per day? 1500 1200 1000 900 B
For officers in Pay levels
14 and above Rs. ____ can
be reimbursed on account
of stay in hotel/guest
521 house per day? 7500 4500 2250 750 A
For officers in Pay levels 9
to 11 and above Rs. ____
can be reimbursed on
account of stay in
hotel/guest house per
522 day? 7500 4500 2250 750 C
For officers in Pay levels 9
to 11 Expenditure up to
Rs.____ can be
reimbursed on account of
taxi charges in respect of
local journey on duty per No such
523 day? 338 225 113 limit A
For officers in Pay levels 9
to 11 Rs. ____ can be
reimbursed on account of
524 food bills per day? 1500 1200 1000 900 D
______ Ratios can be
defined as index numbers
of the movements of the
various financial items in
the financial statements Accountin
525 for a number of periods. Profitability Trend Turn over g B

For officers whose pay in


civil post is fixed without
taking into account his pay
entire pension, the DA will pension + actually
526 be based on the ______? entire basic pay pension pay drawn D
From the
local
Hospital where market
For OPD treatment, treatment is and
beneficiaries should get CGHS Dispensary taken and reimburse All of
527 the medicines from concerned reimbursed d these A
For Out patient treatment
in empanelled hospital Any
CGHS beneficiary can Registere
obtain medicines from Hospital where d Medical
528 _____? treatment taken CGHS Dispensary A or B shop B
For passing requisition on
account of advance of
TA/DA, passing powers of
529 AAO is up to ____? Full Powers 25000 100000 500000 A

For Pay level 1 to 5


Reimbursement of
Hotel/Guest House per
day is admissible up to Rs.
530 _____ during official tour? 450 750 2250 4500 A
For Pay level 1 to 5 Food
bill per day is admissible
up to Rs. _____ during
531 Official Tour? 500 800 900 1000 A
For Pay level 1 to 5 Taxi
(Non AC) charges within
the city per day is
admissible up to Rs.
_____ during Official
532 Tour? 113 225 338 500 A
For Pay level 12 and 13
Food bill per day is
admissible up to Rs.
_____ during Official
533 Tour? 1000 1200 1500 1800 A

For Pay level 12 and 13


Reimbursement of
Hotel/Guest House per
day is admissible up to Rs. No such
534 _____ during official tour? 2250 4500 7500 limit B
For Pay level 12 and 13
Taxi (AC) charges within
the city per day is
admissible up to _____ As per
535 during Official Tour? Rs. 500/- 100 KMs 50 KMs actual C
______ represents the
minimum quantity of
stock that should be held Danger Ordering
536 at all times Maximum level Minimum level level level B

For Pay level 14 and


above Reimbursement of
Hotel/Guest House per
day is admissible up to Rs. No such
537 _____ during official tour? 2250 4500 7500 limit C
For Pay level 14 and
above Taxi (AC) charges
for travel within the city
per day is admissible up to
Rs. _____ during Official As per
538 Tour? 338 500 225 actual D
For Pay level 14 and
aboveFood bill per day is
admissible up to Rs.
_____ during Official
539 Tour? 1000 1200 1500 1800 B

For Pay level 6 to 8


Reimbursement of
Hotel/Guest House per
day is admissible up to Rs.
540 _____ during official tour? 500 750 2250 4500 B
For Pay level 6 to 8 Food
bill per day is admissible
up to Rs. _____ during
541 Official Tour? 500 800 900 1000 B
For Pay level 6 to 8 Taxi
(Non AC) charges within
the city per day is
admissible up to Rs.
_____ during Official
542 Tour? 113 225 338 500 B
For pay level 8 officer,
Hotel charges are payable
at Rs. ____ per day in the
case of Class 'X'
543 City? 2250 1500 1200 1000 D

For Pay level 9 to 11


Reimbursement of
Hotel/Guest House per
day is admissible up to Rs.
544 _____ during official tour? 2250 4500 750 3000 A

For Pay level 9 to 11 Food


bill per day is admissible
up to Rs. _____ during
545 Official Tour? 1000 1200 900 1500 C
For Pay level 9 to 11 Taxi
(AC) charges within the
city per day is admissible Not
up to _____ during Admissibl
546 Official Tour? 338 500 225 e D
______ shall have right of
audience in all courts in Any All the
547 the territory of India? Standing Councel Attorney General Advocate three B
For Pay level 9 to 11 Taxi
(Non AC) charges within
the city per day is
admissible up to Rs. Not
_____ during Official Admissibl
548 Tour? 338 500 225 e A
For prices quoted in
foreign currency the rate date of date of
of conversion into INR concludin issue of
should be the one date of submission date ofopening g the supply
549 prevalent on ________ of the tender the price bid contract order B
For processing of works
which book/manual is
550 referred? DPM DPP DFP DWP D
For procurement
proposals costing more
than ____ Advertised No such
551 Tender Enquiry is a must? 25 lakhs 2.5 Lakhs 25000 rule A
For procurements valuing
more than Rs. 25 lakhs Single
the preferred mode of Open Tender Limited Tender Tender Proprietar
552 bidding is: Enquiry Enquiry Enquiry y enquiry C
For repeat order the order
should be placed within
________ months from
the date of last supply
553 order 3 months 4 months 6 months 1 year C
For service personnel
treatment in civil
hospitals, where
reciprocal arrangements Unit
are made, Civil Accounts where the
Officer will raise debit Nearest MH of the Nearest MH to person is
554 against ___? civil hospital the Unit serving CDA D
For stay in Class X cities,
the ceiling of
Reimbursement of Hotel
charges for all employees
up to level 8 would be Rs None of
555 per day. Rs 1000 Rs 1200 Rs 1500 these A
For Temporary officials,
____ EOL can be granted
556 on one occasion? 180 120 60 30 D
For Territorial Army
offices Increment is
granted on completion of
_____ of embodied 6 months
557 service? continuous service 365 days Both None B
Casting of entries in
clothing card comprises of
558 ------- % of entries. 25 50 75 100 D
_______ % of service
books are supposed to be
audited by LAO in a year
to complete the audit
559 cycle? 5 10 20 25 D
For the days of _____ on
560 tour, DA is admissible? Restricted Holiday Leave Both None D
For the grant of first rate
of GS Pay, the NCO has
not incurred more than
one red ink entry in his
conduct sheet during __
years preceding the date
561 from which it is granted? 5 4 3 2 D

For the officer of pay level


8, when Hotel charges are If asked
paid at a higher rate on by the If asked
account of 'X' Compete by Audit
class city, is production of nt Authoritie
562 vouchers required? Yes No Authority s A
For the purpose of Cash
Inspection, units fall
563 under ___ categories? Four Three Two One C
For the purpose of
Counting of past service in Regional
the case of PBORs, the CDA of
same need to be sent to the
____ for necessary CDA (Army) concerne CDA (PD)
564 action? PCDA (P) Allahabad Meerut d PAO Meerut A
For the purpose of
determination of the fees
of the arbitral tribunal and
the manner of its
payment to the arbitral
tribunal, the ____ may
frame such rules as may Arbitration High Any of the
565 be necessary? Parties concerned Tribunal Court three C
For the purpose of food
bills, if absence from
H.Qrs. Is 6 to 12
hours____% of amount
as per entitlement is
566 admissible for that day? 0 50 70 100 C
For the purpose of food
bills, if absence from
H.Qrs. Is less than 6 hours
____% of amount as per
entitlement is admissible
567 for that day? 0 30 50 70 B
For the purpose of food
bills, if absence from
H.Qrs. Is12 to 24
hours____% of amount
as per entitlement is
568 admissible for that day? 0 50 70 100 D
_______ copies of Loss
statement is prepared by
Army units and
569 formations? 3 4 5 6 D
For the purpose of HRA,
cities/towns have been
classified into how many
570 classes 3 - A, B, C 3 - X, Y, Z 2 - A, B 2 - X, Y B
For the purpose of
recovery of Income Tax,
arrears of salary are accounte
deemed to be the salary d for by IT
on the date on which they authoritie
571 are _______? Received fell due s claimed A
For the purpose of Scale
Audit, ____ months
strength returns of
Officers in each half year
are selected by Wing
572 Officer? One month 2 months 3 months None A
For the purpose of Sec 3-C
of these rule sexual
harassment includes such
unwelcome sexually
determined behavior Demand or Sexually
whether directly or Physical contact as request for sexual colored All of
573 otherwise as:- advances favors remarks these D
For transferring vehicles
from one Army unit to Ministry
another whose orders are Station Army of
574 required? Commander PCDA/CDA HQrs Defence C

For transferring vehicles Ministry


from one unit to another Station Army of
575 whose orders are required Commander PCDA/CDA H.Qrs. Defence C
For transportation of
luggage on account of
transfer, ____ kgs of
luggage can be admitted
for officers of pay level 12
576 & above ? 1500 3000 6000 No limit C

For transportation of
luggage on account of
transfer, ____ kgs of
luggage can be admitted
577 for officers of pay level 8 ? 1500 3000 6000 No limit C
For which of the following
expenditure, voting by Pay and Vote On
Parliament is not Charged Allowances of Account All the
578 required? Expenditure Employees Budget three A
Checking of
estimates for grant Engineer
in aid works services
For which of the following financed from for
items of work, MES is not Cantonment Engineer services Ordnance
579 responsible? Boards for Army Factories None D
_______ Includes all
activities towards
servicing of
equipment/refurbishment
/ renovation/modification
including inter alia
planned dry docking to
attain designed/stated
performance, as All the
580 prescribed in DPM? Service Repair Refit three C

For which of the following


occassions, GPF Advance Education of family
581 cannot be taken? members Pilgrimage None Both C
For which of the following
periods, CEA is not
admissible for
582 employees? Leave Suspension Dies Non None C
For which of the following
purposes Jeeps and Motor
cycles can be hired out by Recreational
583 Army Units? Amenity purposes purposes Both None D

For which of the folowing C) Higher


reasons a Govt. official A) Purchase of B) For availaing study of D) None
584 can withdraw from NPS? Motor Car LTC children of these C

For works scheduled to be


completed within _____
years, Escalation except
statutory increases not to
585 be incorporated? 1 2 3 5 B
Formation Engineers are
provided with S&S
Imprest under the Any of the
586 sanction of ____? GOC in C E-in-C CE, Corps three C
Formation Engineers Through
execute OP Works Civil Any of the
587 ordered on them ____? Through Contracts Departmentally Agencies three B
Formation of New MES
District requires the
588 sanction of _______? GOI E - in - C CE CWE A
Formation of New MES
division requires the Government of Commander Chief Engineer
589 approval of _____? India works Engineer Engineer in Chief D
Formats and fly leaf
instructions of registers
maintained by Controllers
offices are prescribed in OM II
590 _____? OM I OM II Volume II Volume I OM XI B
_______ is responsible for
organizing and imparting
both induction and in-
service training to the All the
591 IDAS Officers NADFM Pune OTI Gurgaon CENTRAD three A
Forms in which the
accounts should be kept
in the offices of the DAD
are prescribed by the
592 _____? PCsDA/CsDA CGDA Both None B
Forwarding of pension
paper to Accounts Officer
is supposed to be done
not later than____
months of date of
593 retirement? 12 6 4 3 C
FRBM Act was published 01.07.200 26.08.200
594 on _____? 26.01.2003 01.04.2003 3 3 D
Freak rates are those,
which in the opinion of
Accepting officer are Either a Lowest
595 ____? Abnormally high Abnormally low or b rate C
Free Rations should not admitted
be drawn in respect of provided with Train to All the
596 individuals Ration on leave Hospital three D
Fresh approval should be
obtained in an approved
work is not commenced
within ___ of the date of
597 administrative approval? 6 months 12 months 2 years None B

Fresh numbers will be


started for Part I and Part Any one
II Office orders from the 1st date of a,
598 ________ of each year 1st April 1st July January b, c C
Fresh recruits to the
Central Govts. are allowed
to travel any place in India Fourth Any
599 LTC in Third Occasion Sixth Occasion Occasion Occasion C
From ____ onwards, the
responsibility for
compiling the accounts of
Defence Services has been 01.10.197
600 entrusted to CGDA 01.01.1976 01.04.1976 6 None C
From ____, UPSC have
introduced a new
procedure under the
`Single Window System'
for scrutiny on the spot in 01.06.201 01.08.201
601 promotion cases? 01.01.2010 01.04.2010 0 0 D

_______ means a contract


in which a lump sum
amount is agreed upon
for
development/indigenisati
on and supply of the
equipment based on
data/specifications
supplied and which is not Fixed Price
subject to any adjustment Contract
during the performance of Fixed price providing for Re- Firm fixed
the contract due to any contract with determination of price
602 reasons whatsoever? Escalation Price Firm Rate contract D

_______ means a contract


in which a lump sum
amount is agreed upon
for
development/indigenisati
on and supply of the
equipment based on
data/specifications
supplied and which is not Fixed Price
subject to any adjustment Contract
during the performance of Fixed price providing for Re- Firm fixed
the contract due to any contract with determination of price
603 reasons whatsoever? Escalation Price Firm Rate contract D
From _____, personnel of
the DAD are governed by
Fundamental Rules in all
matters in which they
were previously governed
604 by CSR? 01.01.94 01.04.62 01.07.76 01.10.93 C
From ________ ACR has 15.10.200 01.04.200
605 been renamed as APAR? 14.05.2009 01.09.2008 9 9 A
From 2002-03 onwards
the budgetary MOD
requirements of Coast (Civil) to
Guard Organization have MOD (Civil) to Ministry
been transferred from the Ministry of Finance Ministry of of Home
606 Grants of __ to __? to MOD (Civil) Finance Affairs None A
From where the Nodal D) None
607 offices receive I PIN? A) PFRDA B) Trustee bank
C) NSDL of these C
C) Three
months
B) From the after
From which date the A) From the date of second month of joining
subscription towards NPS joining Govt. joining Govt. Govt. D) None
608 is initiated/started? service service service of these B

From which of the


following records, it is
ensured by PCDA (O) that Non
no officer is paid by more Effective All the
609 than one Ledger Wing? Visual Chart Central Index list three B
From whom Field Imprest
Holder is supposed to Either of
610 draw funds? Regional CDA Field Cashier a, b None C
FRSR made applicable to
Defence Accounts
Department employees 01.01.200
611 w.e.f. ____? 01.01.1922 01.07.1976 1.10.1993 4 B
File
File Transfer File Transfer Transfer None of
612 FTP Stands For Protection Proof Protocol These abc
Full DA is admissible, If
absence from HQs More
(Minimum duration) in a than 18
613 particular day is Upto 12 hrs More than 12 hrs hrs 24 Hrs B
_______ Ministers is
responsible to the House Prime, Parliament Home,
614 of People? Prime, Home Affairs Defence Council of D
Full Field Cashier Report
after the closing of March
is supposed to be
submitted by
Accounts/Field Cashier
Sub Section to PCDA by
615 ___? 31st March 30th April 31st May 30th June D
Air Force
Central
Air Force Chief Air Force Civil Accounts
616 Full form of AFCAO is ___? Accounts Officer Accounts officer Office None C
Full pay and allowances
are payable to the Death before
government servant finalization of the
under which of the When Minor Disciplinary
617 following circumstances? penalty is awarded proceedings Both None C
Full pension is admissible
to the employees retiring No such
with minimum qualifying minimum
service of not less than prescribe
618 ___years? 10 20 33 d A
Full value of stores will be
charged against the
department concerned, if
AOC stores issued on loan
are not returned by them 12
619 within ____? 3 months 6 months 9 months months B
Fund required by field Cash
cashiers are arranged by Assignme None of
620 means of Letter of Credit Cheque nt these C
Fundamental Rules came 26.01.195 01.10.197
621 into force w.e.f. _____? 01.01.1922 15.08.1947 0 6 A
Funds for the
repairs/maintenance of
DAD buildings including E section
internal Electric AO GE of
installation and roads will Admin section of concerne PCDA/CD
622 be projected by ___? PCDA/CDA GE concerned d A B
Funds to Field Cashier are Regional CDA
supplied by which of the nearest to Field
623 following officers? Cashier PCDA (O) Both None B
Duty
Administrative Disciplinary assignme
624 Furlough is a kind of Action action Leave nt C
_______ Scheme and
MACPS shall run
625 concurrently ACP Staff Car Driver Both None B
Furnishing of particular of
qualifying service etc. to
retiring Government
servant is done ____
626 months in advance? 12 8 6 3 B
Furnishing Ticket Number,
PNR No. within ____ days
of drawing the advance is
627 mandatory under LTC? 15 10 5 3 B
Furniture being declared
surplus by CE will be By sale by
disposed in which of the By Sale to other private All the
628 following methods? Govt. Departments by Public auction treaty three D
Furniture purchased at a
cost of 10000/-.
Depreciation @ 10% in
straight line method if
charged, value of asset
will be ____ after two
629 years? Rs. 8000/- 8100/- 9000/- 9800/- A
Furniture purchased at a
cost of 10000/-.
Depreciation @ 10% on
written down value
method if charged, value
of asset will be ____ after
630 two years? Rs. 8000/- 8100/- 9000/- 9800/- B
Furniture should not be
transferred from one
army unit to another
without the consent of Station PCDA/CD
631 _____ Commander GOC in C GE A C
Deduct
Furniture worth Rs. 1000 Rs. 200
sold for Rs. 800 in from
exchange offer for Furniture
another item worth Rs. and post
3000 and a net invoice of Rs. 200/- Post Rs.
Rs. 2200 passed through Add Rs. 200/- to on the 200/- on
furniture account. How furniture and post debit side the debit
the adjustment in final Rs. 200/- on debit Deduct Rs. 200 of P&L side of P&
632 accounts is done? side of P&L A/c from Furniture A/c L A/c C
Deduct
Rs. 2200
from
Machiner
y A/c and
Add Rs.
2200/- to
Furniture
A/c.
Deduct Rs. 2200 Deduct
Furniture worth Rs. 1000 from Machinery Add Rs. Rs. 200/-
sold for Rs. 800 in A/c and Add Rs. 2200 to from
exchange offer for 2200/- to Machiner furniture
another item worth Rs. Furniture A/c. y A/c and A/c and
3000 and a net invoice of Deduct 800/- Deduct post Rs.
Rs. 2200 passed through Add Rs. 200/- to from Furniturre Rs. 1000/- 200/- on
Machinery account. How furniture and post A/c and post Rs. from debit side
the adjustment in final Rs. 200/- on debit 800/- on credit Furniture of P&L
633 accounts is done? side of P&L A/c side of P&L A/c A/c. A/c D
Goods to be
manufactured or Goods to be
acquired by the supplied in future
Future goods means seller after the in addition to the
______ as per sale of making of the existing contract
634 goods act? contract of sale of sale Both None A

G kshetra se K kshetra
mein awasthit kendra
sarkar ke karyalayon ke
bich Hindi mein patrachar
635 ka prtishat kya hai ? 65 55 100 90 B

________ will prepare


statement No. 5 &13 of
Union Government
Finance Account and send Defence
636 the same to the CGA? CGDA FADS Secretary DGADS A

G kshetra se Kh kshetra
mein awasthit kendra
sarkar ke karyalayon ke
bich Hindi mein patrachar
637 ka prtishat kya hai ? 65 55 100 90 B
G kshetra se G kshetra
mein awasthit kendra
sarkar ke karyalayon ke
bich Hindi mein patrachar
638 ka prtishat kya hai ? 65 55 100 90 D

Governm Governm
Government ent ent
GAD with reference to SBI Accounts Government Accounts Accountin
639 Mumbai represents ____? Department Accounts Division Directives g Design A
Double
GE (I) will exercise the the As
financial powers of powers of decided
640 _____? CWE GE GE by CE B
GE can enter into
contracts whose value is
641 up to Rs. ______? 10 lakhs 15 lakhs 50 lakhs 150 lakhs C
GE can execute the works
without waiting for the When Armed
permission of forces are called On the grounds of Imminent
administrative authority out in aid of civil urgent Military Danger to All the
642 in cases of ___? power necessity Buildings three C
GE is authorized to place
Supply orders on account
of Local Purchase of
stores costing up to Rs.
643 _____ (lakhs)? 0.75 1 1.5 2 C
GE is responsible to act as
Technical Advisor at the All the
644 _____ level of Army? Sub Area Area Command three A
GeM portal is hosted by
645 ____> MOD MOF DGS&D None C
General Conditions of
MES contracts are
stipulated in which of the IAF CDA IAFW
646 following forms? IAFW 2249 IAFZ 2209 336 2159 A
__________ forms the
basis for recovery of Return of Occupation Allotment
647 Licence Fee Recoveries Returns Letter None B
General Financial Rules
were issued for the first
648 time in ______? 1947 1950 1963 2005 A
General Reserve Engineer Military
Force (GREF) is a part of Border Roads Coast Guards Engineer All the
649 ___? Organization Organization Service three A
Generally Leave Account
is maintained in ----- part
650 of Service Book. Part IV Part V Part VI Part I C
Gentlemen or Lady Cadets
are entitled to a stipend
of Rs. ___ per month,
while undergoing
651 training? 47600 56100 61300 69400 B
Garbage in Garbage in good Good in None of
652 GIGO stands for Garbage out Out Good out these abc
Goa kis kshetra ke adhin
653 aata hai ? K Kh G Gh C
Go-A head sanction issued
by CFAs will not exceed
____% of rough cost
estimate for the entire
project made by Engineer
654 authorities? 5 10 15 20 D

GOI letter No o(3)-


E(Coord)/83 dt
.introduced the Integrated
Financial advice System in
655 Department of Defence. 30513 30484 30544 30545 A

Good draft should contain


------------ of previous
656 correspondences Copy explanations reference details C
Good drafts should avoid -- redundan
657 ----------. references from address cy summary C

__________ means any


person who for
consideration became the
possessor of a promissory
note, bill of exchange or
cheque if payable to
bearer, or the payee or
endorsee thereof, if
payable to order before
the amount mentioned in
it became payable, and
without having sufficient
cause to believe that any
defect existed in the title Holder in
of the person from whom Due
658 he derived his title? Payee Drawee Holder Course D
__________ means any
person who for
consideration became the
possessor of a promissory
note, bill of exchange or
cheque if payable to
bearer, or the payee or
endorsee thereof, if
payable to order before
the amount mentioned in
it became payable, and
without having sufficient
cause to believe that any
defect existed in the title Holder in
of the person from whom Due
659 he derived his title? Payee Drawee Holder Course D

Goods are divided into


____ caterogires with
reference to the fact that
660 they come in or go out ? 1 2 3 4 D
Books
Goods defined in GFR and
2017 excludes which of periodical
661 the following: Livestock Software Aircraft s D

Goods identified and


agreed upon at the time a
contract of sale is made
are defined as ____ under Titled Pending
662 sale of goods act? Future Goods Specific Goods Goods Goods B

Goods to be
manufactured or
produced or acquired by
the seller after the making
of the contract of sale are
defined as ____ under Titled Pending
663 Sale of Goods Act? Future Goods Liable Goods Goods Goods A
Goods upto value Rs . On
each occasion may be
made without inviting
664 quotation 20000 15000 50000 25000 D
Goods worth Rs. 5000/-
are destroyed by a fire
accident. Insurance
company admitted a claim
for Rs. 4000/-. What will Rs. 1000/-
be entry in the balance Rs. 1000/- on
sheet after doing the Rs. 4000/- on Rs. 4000/- on on assets liabilities
665 adjustment? assets side liabilities side side side A
Rs. 5000/-
Credit in
Trading
A/c, Rs. Rs. 5000/-
1000/- Credit in
Goods worth Rs. 5000/- Debit in Trading
are destroyed by a fire P&L A/c Account
accident. Insurance and Rs. and Rs.
company admitted a claim Rs. 1000/- on P&L Rs. 1000/- on P&L 4000/- on 5000/- on
for Rs. 4000/-. What will A/c Debit side and A/c Credit side Assets Assets
be entry in the Final Rs. 4000/- on and Rs. 4000/- on side of side of
Accounts after doing the assets side of assets side of Balance Balance
666 adjustment? Balance Sheet Balance Sheet Sheet Sheet C
Goods worth Rs. 5000/-
are destroyed by a fire
accident. Insurance
company admitted a claim
for Rs. 4000/-. What will
be entry in the P&L A/c Rs. 4000/- Rs. 4000/-
after doing the Rs. 1000/- on Rs. 1000/- on on Debit on Credit
667 adjustment? credit side Debit side side side B
Profit and Accounts
Government Account are Loss Closed to
reduced at the end of the Government Account Balance
financial year to two Account and Government and and
statements: Which are Accounts Closed to Account and Balance Balance
668 they? balance Balance Sheet Sheet sheet A

Government Account
means account relating to
which of the following? 1.
Consolidated fund of India
2. Public Account of India
3. Contingentcy Fund of All the
669 India? 1, 2 1, 3 Only 1 three D
For journey on foot, an
allowance of Rs . per Km
travelled on foot shall be
670 payable during TD. Rs 8 Rs 10 Rs 12 Rs 15 C
___________ is a
documentary medium
through which
entitlement of Pay is Authoriza All the
671 intimated to EDP Centre? Entitlement IRLA Entitlement slip tion Slip three C
Government Accounting
Rules came into force 01.04.198 01.10.199
672 w.e.f. _____? 01.10.1976 01.04.1990 3 3 B
Government Accounts are
673 kept in ____ parts? 5 4 3 2 C
Government accounts are
maintained on ______ Half
674 basis? Calendar year Financial year yearly Quarterly B
Government Promissory
Notes, when submitted as
Security by vendor, they 5% below market
are accepted at which price or face value Face market
675 value? whichever is less Surrender value value price A
Government servant can
appeal against
punishment order issued
against him within ___
days of receipt of such
676 order? 90 60 45 30 C
convicted and
sentenced to
Government Servant shall term
be deemed to have been Detained in Police imprisonment
placed under suspension custody for more exceeding 48 Both a & Neither a
677 if. than 48 hours. hours b or b C

Govt. transport from unit Admissibl


lines to Railway station for e
ORs proceeding on leave Not irrespecti
is admissible when the admissibl ve of
678 distance exceeds 8 Kms 1.5 Kms e at all distance B
Govt. employees entitled
to travel by Air are
required to travel by Air First class
India only in Economy AC train
Class . The fares are entitleme
679 limited to LTC 80 scheme On actual basis nt AC bus A
Govt. official drawing Pay
in Pay Level ----------- and
above are entitled to
travel by Air during
680 Permanent Posting. 6 7 8 9 D
Govt. officials (both
entitled and non entitled)
may travel by Air between
Leh and during winter Any place
and reimburse the Air Chandigar of his
681 fare. Delhi Amritsar h choice C
___________ is search Google
682 engine Firefox Mozila Yahoo MS office Chrome abc
GPF amount can be
nominated to ____ family No such
683 members? One Two Three limit D
GPF Rules are applicable
to Central Government
employees appointed on
or before 31.12.2003. GPF Temporary
subscription is not Government
mandatory for which of servants after
the following continuous service re-employed
684 Officers/staff? of one year pensioners Both None D
GPF Rules are applicable
to employees appointed 01.01.200 31.03.200
685 on or before ____? 31.03.2003 31.12.2003 4 4 B
GPF subscription can be
686 enhanced ____ in a year? No limit Once Twicce Thrice C
GPF subscription can be
687 reduced ____ in a year? No limit Thrice Twicce Once D

GPF withdrawal at 90% of


the balance can be taken
by an employee without
assigning any reason ___
688 in entire service? No limit Once Twicce Thrice B

Grade pay Rs. 5,400 in PB-


2 and Rs. 5,400 in PB-3 (VI differentl
CPC) will be considered depends y by
____ for the purpose of as separate grade on case different
689 the MACP Scheme? as same grade pay pays by case depts. B
Grading in APAR is
required to be
communicated to the
individual concerned, as a
far as possible within reasonabl
___from the date of two e time
690 acceptance? 15 days one month months period B
Grant of leave to CGDA Defence
691 requires the sanction of MOD MOD (Fin) Secretary None B
Grants in aid may be
sanctioned to meet the
expenditure already
incurred not earlier than
______ prior to the date Cannot be
692 of issue of the sanction sanctioned 6 months 1 year 3 months C
___________ office is
responsible to maintain CDA
GPF accounts of Defence (Funds) All the
693 Civilians? Regional CDA Pay audit Office Meerut three C
Grants in Aid of Revenues
will be paid by Central Public
Government to State Consolidated Fund Contingency Fund Account None of
694 Governments from of India of India of India the above A
Gross domestic product,
reckoned at constant
prices, as published by the
Central Statistics Office
from time to time is Real
695 known as ___? Revised GDP GDP Growth Real GDP Output C
Ground balance of all
items in a ASC retail shop
is supposed to be checked
by the In charge of the
shop at least once in
696 every ______? Quarter Month Fortnight week C
Ground rent of Rs. 5000/-
in respect of items
auctioned can be waived
697 off by GE CWE CE E in C D
Group 'D' post
has been re-classified as
698 MTS under ___ CPC 4th 5th 6th 7th C
Group 'D' post has been re-
classified as MTS under
699 ___ CPC 4th 5th 6th 7th C
Grouping of transactions
or entries of one nature at
one place so as to put
information in compact
and usable form is called Summaris
700 as ----- Recording Classifying ing Analysing B
Growth in real gross Real
domestic product is Output
701 known as ____? Revised GDP GDP Growth Real GDP Growth D
Gujrat kis kshetra ke
702 adhin aata hai ? K Kh G Gh B
Half day leave can be
granted when the
employee applies for Leave Not All the
703 ____? CL HPL Due three A
___________ Vouchers
are prepared to issue
stores for experimental All the
704 purposes. Issue Receipt Nominal three C
Half pay leave to be
credited every half year
will be reduced at the rate
of ___of the period of dies
non in the preceding half
705 year? 1/10th 1/18th 1/20th 1/15th B
Handing and taking over
of stores should take
place in the case of leave
of the store keeper for
706 more than __ days 7 10 14 30 A
Hariyana kis kshetra ke
707 adhin aata hai ? K Kh G Gh A

HAUCA is an allowance
granted to Army Officers
based on ______ of the
location after fulfilling the Operation
708 prescribed conditions? Area Height Depth al risk B
HBA is admissible to who
among the following Governed by
Central Government Payment of
709 employees? All permanent Wages Act Both None C

Head of accounts under


which transactions closing
to balances are recorded,
carried forward to the
next financial year which
includes heads of Debts,
Loans, Advances,
Provident Funds, Reserve
Funds, Deposits and
Advances and Suspense, Sub Major
710 Miscellaneous are called? Debt Heads Minor Heads Heads Heads A
Heads of account under
which are recorded all
proceeds of taxation and
other receipts classed as
revenue and the
expenditure met there Expenditure Debt Revenue
711 from are known as ___? Receipt heads heads heads heads D
Heating expenses when
given in trial balance, it
will be posted in ___ of Profit and loss Balance Any of the
712 final accounts? Trading Account account Sheet three A
Higher Audit of Contract
Management? especially
Contracts relating to
acquisition of weapon Store
systems is the duty of __ Store Contract Audit
713 Section of PCDA? IFA Cell section Section IA cell D
Highly Active Field Area
Allowance is not
admissible to the officers
working in which of the Military Training All the
714 following units? Military Farms Engineering units Centres three D
____________ Not an
715 operating system Fedora UNIX LINUX Google abc
Himachal Pradesh kis
kshetra ke adhin aata hai
716 ? K Kh G Gh A
Hindi cell in a Regional
PCDA/CDA office
functions under _______
717 section? IA Admin Legal cell O&M B
Hindi ko samvaidhanik
718 darja kab mila ? 18155 18093 18124 18063 A
Hindi shikshan yojna ki
719 sthapna kab ki gayi ? 20271 20241 20149 20180 A
Hire charges for special
T&P given by MES to
Contractors are
recoverable on per day
basis. A day means ___
720 Hours? 24 12 8.5 8 D
Hiring of properties by
Defence Services, which
are required for more
than ____ years, requires
721 the approval of the GOI? 10 5 3 2 A
Hiring of properties by
MES which are required
for more than ten years
requires sanction of PCDA/CD
722 ????????___? GOI MOD CGDA A A

Holding of court of inquiry Loss not due to


is not mandatory in which theft, fraud or Loss due to theft
723 of the following cases? neglect is less than 10000 Both None C

Holding of court of inquiry


to investigate losses due
to theft, fraud or neglect
may be dispensed with by
the CFA at his discretion Cannot be
when reported loss is less dispensed
724 than Rs. ____? 20000 15000 10000 with C
At the discretion
Holding of Preliminary of Disciplinary Not None of
725 Inquiry is .. Mandatory Authority required these B
_____________ not a Google Inernet
726 browser WINDOWS 2003 Firefox Mozila Chrome Explorer abc

Home Home
Town and Town and
Headquar Headquar
Home Town LTC is not Home Town and Home Town and ters are in ters are in
applicable to those Headquarters are Headquarters are different different
727 employees whose same place in same state places districts A
Home Town once
declared can be changed any
only on ____ with the Cannot be number
approval of Head of the changed of
728 Department? Two occasions One occasion at all occasions B
Homogeneous schemes
under a programme
especially those involving
small outlays, should be
grouped into suitable ___
729 Heads? Major Minor Detailed None D
Appointed as Temporar
Arbitrator in case y increase
of dispute in work
For contribution of between due to
Honorarium is paid to articles on subject Department holding of
Government servant in matters with which (other than he is special
which of the following he is officially working) and a conferenc All the
730 cases? concerned private party es three B

The
difference
between
permanen
t officer
outfit
allowance
and outfit
In full allowance
after 7 granted
years at the
Hony. Commissioned from the time of
officer when granted date of grant of
permanent commission, Hony. Hony.
he is entitled to out fit 1/3 of New Out fit Commissi Commissi
731 allowance of In full allowance on on D

Horsed Cavalry Regiments


function under which
732 corps of Indian Army? Artillery Armoured Ordnance Infantry B
Hostel subsidy is
admissible in respect of Day boarding whom CEA is
733 ____? children admissible None Both C
Hostel Subsidy is
admissible to an
employee who keeps
his/her child in a hostel of
a school located beyond a
distance of ___ KMs from
734 residence? 50 75 100 500 A
Hostel subsidy is
admissible to Government
servant for keeping
children in the Hostel of a
residential school away
from the station he/she is
posted/or is residing
irrespective of any
transfer liability, Located
beyond a distance of ____
735 KMs from Residence? 250 150 100 50 D
Hotel/Guest House
receipts are not required
for submission by
employees of pay levels
while submitting TA/DA
736 claim for TD? 1 to 5 6 to 8 Both None C
________________ is the
process in which a user
sends computer
information from his
computer to another
computer through a and b none of
737 modem. Uploading Downloading both these abc
House Building Advance
together with Interest is
recoverable in ___
number of instalments
738 (Maximum)? 180 240 300 200 B
House of People when
Proclamation of No such
Emergency in operation provision.
can be extended by Should be
Parliament by law for not dissolved
exceeding ____ at a time after 5
739 ? 3 months 6 months One year years C
By
booking
an
amount
of Rs.
How can we balance a By booking an By booking an 5000/-
Punching Medium where amount of Rs. amount of Rs. against
Rs. 5000/- has been 5000/- against 5000/- against plus
booked against Minus Minus Receipt or Minus Receipt charge None of
740 Charge ? Plus Charge only only the above A

How is data organized in a Lines and Height


741 spreadsheet ? Rows and columns Layers and planes spaces and width abc
How many basic forms of
Letter of Credits are
applicable for Defence
Departments regarding
742 Foreign Procurement? 7 6 5 4 D
How many branch
accounts offices are
functioning under PC of A
743 Kolkata? 51 12 63 39 D
How many Branch
Accounts Offices are there
in India under PC of A
catering services to
744 Ordnance Factories? 40 41 44 51 B
How many cases Retired
officer can handle as
745 Inquiry Officer at a time? 2 3 4 20 C
How many cases Retired
officer can handle as
746 Inquiry Officer in a year? 2 4 10 20 B
How many cases Serving
officer can handle as
747 Inquiry Officer at a time? 1 2 4 10 B
____________is a
documentary medium
through which
entitlement of Pay is Authoriza
748 intimated to EDP Centre? Transcription sheet Input tion Slip DO II C
How many cases Serving
officer can handle as
749 Inquiry Officer in a year? 1 2 4 10 D
How many classes of
Payment Indents are dealt
by AFMSDs in respect of
750 Payment Issues? 5 4 3 2 C
How many classes of
Punching Medium are
751 there ? 6 7 8 9 C
How many Coast Guard
Districts are there in
752 India? 11 12 5 4 A
How many Commands are
753 there in Army? 7 6 4 8 A
How many copies of
Consolidated Annual
Accounts of Cantonment
Board are received by
754 LAO? Four Three Two One C
How many copies of issue
vouchers are prepared
when stores are
transferred from a
consuming unit to
another? Which copy is 4 copies, 4 copies,
755 left over? 4 copies, A copy 4 copies, E copy B copy D copy D
How many copies of Issue
vouchers are sent by
Army unit to their
dependent LAO, when it
pertains to transaction
756 with in the unit? One Two Five Six A
How many copies of loss
statement are prepared
by the units to write off a
757 loss? 2 3 6 10 C
How many copies of MRO
are prepared for remitting
758 money ? 1 2 3 4 C
_____functions to
coordinate and assist in
introduction of
Management Accounting
System in Central
Government Departments
759 ? CGA C&AG CGDA GASAB A
How many copies of
MROs are prepared by
units when depositing
money into Government
760 Treasury? 2 3 4 5 B

How many copies of


packing accounts are sent
by ISM London to Landing
Officer in respect of
761 Imported Stores? 4 3 2 1 C
How many DAD cells are
762 functioning in DAD 5 4 3 2 B
How many days of
accumulated EL can be
enchased at the time of Entire EL
retirement by a at his
763 Government Employee? 240 300 360 credit B

How many days of


compensatory leave can
be taken by a Government
764 Servant at a time? 1 2 3 5 B
How many days of Leave
Not Due can be granted to
a Government Servant in
765 the entire service? 365 360 366 300 B
How many Demands for
Grants are prepared for
766 Defence Pension 1 2 3 5 A
How many Demands for
Grants are prepared for
767 MOD (Civil) 1 2 3 5 A
How many Demands for
Grants are presented to
Parliament under Civil
768 Estimates of Defence? 2 4 6 8 A
How many Demands for
Grants are submitted by
MOD since the FY 2016-17
as a part of Budget
769 Estimates? 7 6 5 4 D
_____is an instrument in
writing containing an
unconditional
undertaking, signed by the Bank Currency
770 maker? Promissory Note Bill of Exchange Note Note A
How many Demands for
Grants are submitted in
Defence Services Budget
Estimates on Capital
771 account? 1 2 3 4 A
How many Demands for
Grants are submitted in
Defence Services Budget
Estimates on Revenue
772 account? 4 3 2 1 D
How many Departments
are functioning under
773 Ministry of Defence? 4 5 6 7 A
How many departments
are functioning under
774 MOD? 5 4 3 2 B

How many different kinds


of figures relating to their
expenditures and receipts
are required to be
provided by the ministries
during the process of
775 Budget preparation? 1 2 4 3 D
How many digits are there
776 for CDA Code? 1 2 3 4 B

How many digits are there


777 for Class of Voucher ? 1 2 3 4 A
How many digits are there
778 for section code ? 1 2 3 4 D
How many digits are there
779 in DIDS number? 13 14 15 16 C
How many digits are used
to denote CDA code in a
780 Punching Medium ? 1 2 3 4 B
Gujrat rajya kis kshetr ke
781 antargat aata hai ? K Kh G Gh B
_____is responsible for
providing accounting,
audit and payment
services to the HQrs. SFC
(Strategic Forces PCDA (R&D) New PCDA (BR) CDA (IDS)
782 Command)? PCDA New Delhi Delhi New Delhi New Delhi D
How many digits are used
to denote Class of
783 Punching Medium? 1 2 3 4 A
How many digits are used
to denote section Code in
784 a Punching Medium ? 1 2 3 4 D
Sectors
are
denoted
using
How many digits are used single
785 to denote Sector ? 2 3 4 alphabet D
How many digits are used
to denote the month and
year in Punching
786 Medium? 6 8 4 2 C
How many digits are used
to denote the Voucher
787 number ? 4 3 2 1 A
How many digits are used
to denote voucher
number in a Punching
788 Medium ? 1 2 3 4 D

How many digits are used


789 to represent Major Head? 1 2 3 4 D
How many digits are used
to represent sub-Major
790 head? 1 2 3 4 B

How many digits are used


791 torepresent Minor Head? 1 2 3 4 C
How many
digits/alphabets will you
find in the CDA (O)
Account Number
containing the Account
Number properly allotted
792 to Army Officer? 4 and 3 5 and 2 1 and 6 6 and 1 D
____advises the credit to
the beneficiary in the case
of payment through Letter Advising All the
793 of Credit? Buyer Issuing Bank Bank three C
How many DPDOs are
794 functioning in DAD? 51 12 63 44 C
How many DPDOs are
functioning under CDA
795 (PD) Meerut? 12 51 63 None B
How many DPDOs are
796 functioning under DAD? 63 44 39 12 A
How many Flag Officers
Commanding in Chief are
functioning under Indian
797 Navy? 5 4 3 2 C
How many groups
function under Technical
798 Section of PCDA (O)? 2 3 4 5 A
How many levels are
there in the e_Suchna
799 heirachy? 5 6 3 1 abc
How many MACP up
gradations are admissible
800 for a PBOR in his career? 1 2 3 4 C
How many Members of
Parliament are there in
the Official Language
801 Committee? 15 20 25 30 D
How many minimum
members should be
nominated in a Purchase No such
802 Committee by the CFA? 2 3 4 rule B
How many National
Holidays will be observed
803 by DAD Offices? 5 6 17 3 D
____is an instrument in
writing containing an
unconditional order, Currency Bill of
804 signed by the maker? Promissory Note Bank Note Note Exchange D
How many Ordnance
Factories are there in
India for which PCof A and
their sub offices are
805 catering services? 35 39 44 51 B
How many pay levels are
prescribed in 7th CPC
(excluding partition like 13
806 A etc.)? 18 17 16 15 A
How many pay stages are
available in the Pay Matrix
under 7th CPC for pay
807 levels 1 to 10? 44 40 39 38 B
How many payments on As More
account of advance of pay decided than one
can be made from Imprest by the with prior
to the same individual in a Imprest permissio
808 day? Only One Two Holder n of CDA A
How many PIFAs are
809 functioning under DAD 10 8 6 5 D
How many private sector
banks have been
authorized by RBI for
conduct of all types of
Government
810 Transactions? 2 3 4 5 C
How many PSO assist
811 Chief of Air Staff? 5 4 3 6 B

How many quarterly


progress reports are
submitted by PCsDA/CsDA
on account of follow up
812 reports of AAC? 4 3 2 1 B
How many Regional
PCsDA are there at
813 present in DAD? 12 13 6 7 C
How many Regional
Principal Controllers are
functioning in Defence
814 Accounts Department 12 10 6 5 C
____No. of days is
prescribed in RTI Act to
give reply to an RTI
application in normal
815 case? 2 7 15 30 D
How many Regional
Training Centres are
816 functioning under DAD? 3 4 5 6 C
How many Schedules of
powers are there in
817 DFPDS 2016 5 7 3 4 A
How many sets of
specimen signatures are
to be sent to CDA office
for allotment of Imprest
818 Account Number? 3 4 5 6 D
How many slab rates are
819 prescribed in GST? 4 5 6 7 A
How many States are
820 there in India as on date? 29 28 27 26 B
How many tiers of
classification is there for
821 Civil Accounts? 3 4 5 6 D
How many tiers of
classification is there for
822 Defence Accounts? 3 4 5 6 C
How many times a
government employee
can be sanctioned HBA in No such
823 the entire service? once twice thirce limit A
No such
restriction
on
Number.
But
Quantity
and time
How many times a Repeat frame
Order can be placed as have to
per the provisions of be
824 DPM? Only once Twice Thrice complied A
No such
restriction
on
Number.
But
Quantity
and time
frame
have to
How many times a Repeat be
825 Order can be placed? Only once Twice Thrice complied A

____serves as a medium
for codification of voucher
for compilation of account
from which data is
826 entered in computer? Punching Medium Defence Ledger Both None A
How many times an
employee is permitted to
change his GPF
Nomination while in
827 service? No limit 2 3 Only once A
How many times an
employee is permitted to
change his Home Town
828 while in service? No limit 2 3 Only once D

Only
Once. Can
revise if
Only revised
Once. But orders are
can revise issued,
How many times option to if found but only
get the pay fixation can be Only Once. But more one
given by a government can revise if beneficial option for
employee in respect of revised orders are at a later each such
829 promotion? Only Once issued date order D
how many types of cut
motions are there during
830 discussion on demands? 1 2 3 4 C
How many types of Taxes
are defined under GST Act
831 ? 3 4 5 6 B
How many Union
Territories are there in
832 India as on date? 7 8 9 10 B
How many up gradations
are admissible MACP
Scheme to the Central No such
833 Government Employees 4 3 2 limit B
How many volumes of
cash assignment cash
book is supposed to be No such
834 maintained by GE? 2 3 4 limit A
How many vouchers of E a, b a,b
copies must be paired by whicheve whicheve
835 consignor LAO 0.01 60 vouchers r is more r is less D
How manyminum
members should be
nominated in a Purchase No such
836 Committee by the CFA? 2 3 4 rule B
__section/wing/cell of
PCDA (O) deals with
Recovery of LF and allied
charges of Army Officers Permanen
in occupation of Govt. SS Coordination t Record
837 Accommodation? Group Rent Cell EDP section B
How much % of TA/DA
advance is payable for
838 Temporary Duty? 75 80 90 100 D
How much accumulation
is retained by
Government when an
employee exits from NPS
before attaining the age
839 of superannuation? 0.4 0.2 0.8 0.6 C
How much amount is
payable on account of
Funeral Expenses for
840 Army personnel? 8000 9000 10000 15000 B
How much amount is
payable on account of
Gallantary Award Ashok
841 Chakra 10000 6000 5000 4500 B
How much amount is
payable on account of
Gallantary Award Kirti
842 Chakra 10000 6000 5000 4500 D
How much amount is
payable on account of
Gallantary Award Mahavir
843 Chakra 10000 6000 5000 4500 C
How much amount is
payable on account of
Gallantary Award Param
844 Vir Chakra 10000 6000 5000 4500 A

How much amount is


payable on account of
845 Gallantary Shaurya Chakra 4500 3500 3000 1000 C
How much amount is
payable on account of
846 Gallantary Vir Chakra 4500 3500 3000 1000 B
How much amount is
payable on account of
847 Sena Medal 4500 3500 3000 1000 D
__section/wing/cell of
PCDA (O) deals with Scale
audit of strength returns
of Army Officers posted in Permanent Record Nominal Records
848 various units? section EDP Roll Cell section C
How much amount is
payable to PBORs on
account of Composite
Personal Maintenance
849 Allowance per month 100 95 90 75 C
How much amount is
payable to PBORs on
account of Rum
Allowance per month in
Field area above 9000
850 feet? 360 248 225 158 A
How much amount is
payable to PBORs on
account of Rum
Allowance per month in
Field area Below 3000
851 feet? 68 158 225 248 B
How much amount is
payable to PBORs on
account of Rum
Allowance per month in
Field area between 3000 -
852 4999 feet? 68 158 225 248 C
How much amount is
payable to PBORs on
account of Rum
Allowance per month in
Field area between 5000 -
853 8999 feet? 68 158 225 248 C
How much amount is
payable to PBORs on
account of Rum
Allowance per month in
854 peace area? 68 158 225 248 A
How much Extension of
Time can be granted to IO
to submit Inquiry report in
a Disciplinary case at a
855 time? 20 days one month 3 months 6 months D
How much of % daily
allowance is admissible
for a Govt. employee
away from his
headquarters on tour for
856 8 hours: Full Nil 0.7 0.8 C
How much of fee is
charged to provide
information under RTI Act,
through a diskette or
floppy if desired by the
857 applicant? Rs. 2/- Rs. 10/- Rs. 25/- Rs. 50/- D

PIO will
Applicatio render all
n can be reasonabl
How the application filed by e support
under RTI Act can be Application can Advocate to reduce
made if the applicant be made by an on behalf the oral
cannot make an authorised of the request in
858 application in writing: Cannot be applied representative applicant writing D
This Code
head is a
conversio
n code
00/006/00 is code head head and
for Defence Service Army. is used by
Which of the following This code head not This Code head EDP Both A
statement is true to be used by only to be used Centre of and C are
859 regarding this code head? PCsDA/CsDA by PCsDA/CsDA HQ office correct D
This Code
head is a
conversio
n code
00/006/00 is code head head and
for Defence Service Army. is used by
Which of the following This code head not This Code head EDP Both A
statement is true to be used by only to be used Centre of and C are
860 regarding this code head? PCsDA/CsDA by PCsDA/CsDA HQ office correct D
double
click on
name of
Right click on name Left click on name sheet ->
of sheet -> select of sheet -> select select None of
861 How to delete sheet delete delete delete these abc
click the click the
edit Display
comment comment
click the command command
position the mouse comment s on the on the
How we can view a cell pointer over the command on the Insert window
862 comment ? cell view menu menu menu abc

Give
placemen Give
t in the placemen
Give one promotio t in the
increment in n post next pay
How will you carry out pay Give one increment same pay level pay level. level.
fixation when an in same pay level and place in the Then give Then give
employee gets and place in the promotion post one one
863 promotion? next level pay level increment increment B
Howmany Appropriation
Accounts are prepared in
864 total in GoI? 1 2 3 4 D
Howmany charges can be
included in a single
865 chargesheet? 1 2 4 No limit D
Howmany sections are
there in the Appropriation
Accounts of the Defence
866 Services? 3 Sections 4 Sections 5 Sections 6 Sections D

867 HPL can be availed _____? With MC Without MC Both None C

HQ SC Pune referred a
question relating to the
interpretation of the He can
orders of GOI involving refer with He can
financial consideration proper refer in
without making reference justificati general
868 to PCDA SC. Comment In order Not in Order on matters B
HRA @ 24% on Basic pay
is not admissible to
government servant
working at which of the
869 following places? Pune Ahmedabad Bangalore Nagpur D
HRA is admissible at which
of the following rates
depending up on the 6, 12,
classification of 10, 20, 30% of 18% of 4, 8, 12%
870 cities/towns 8, 16, 24 % of B.P B.P. B.P. of B.P. A
This Code
head is a
conversio
This Code n code
00/006/00 is code head head only head and
for Defence Service Army. to be is used by
Which of the following This code head used by EDP
statement is true not to be used by PCsDA/Cs Centre of
871 regarding this code head? NULL PCsDA/CsDA DA HQ office B
This Code
head is a
conversio
This Code n code
00/006/00 is code head head only head and
for Defence Service Army. to be is used by
Which of the following This code head used by EDP
statement is true not to be used by PCsDA/Cs Centre of
872 regarding this code head? NULL PCsDA/CsDA DA HQ office B

For the
first 180
days and
beyond
this
period
payment
will be
subject to
furnishing
the
required Not
HRA is admissible during For the first 90 For the first 180 certificate admissibl
873 suspension days days s e at all C
Drawing
HRA is admissible to Project
which of the following Residing in Govt. Residing in Own Allowanc
874 employees? Quarters House e None B

HRA is payable @ ___% of


Basic pay for employees
working in Class
875 'X' cities? 24 16 8 None A
HRA is payable with Deends
reference to the place of on case to
876 ___? Residence Duty a or b case B
HRA shall not be less than
Rs. _____ for Y class No such
877 cities? 5400 3600 1800 provision B
Higher
Text Hypertext
Hypertext Makeup High Text Markup Maker Markup
878 HTML stands for Language Language Language Language abc
Higher Hyper
Text Text
Highest Text Hyper Text Transfer Transfer
879 HTTP Stands For Transfer Protocol Transfer Process Protocol Protocol abc
Husband and wife both
are central government
servants. _ will prefer the
claim, in case no Whoever
declaration is given by has Whoever
them as to who will prefer higher has lower
the claim for Medical entitleme entitleme
880 Treatment? Husband Wife nt nt A

IAB-64 is used as ____ TA/DA


881 with reference to PBORs? IRLA Sheet Roll Pay Book claim C

IAF CDA -13 (Large) (Red)


is used for which of the
following DSOP fund Final
Settlement payments in Pre mature All the
882 PCDA (O) Pune? Retirement Retirement Death three D
1, 2, 3, 4 and 5 copies of
issue vouchers are
referred to instead of
A,B,C,D and E copies in
the case of which of the ASC supply Medical Ordnance
883 following units? Consuming units Depots Depots Depots D
IAF CDA -13 (Large) is
used for which of the Terminal
following payments in Encashment of Credit Balance of Gratuity All the
884 PCDA (O) Pune? Annual Leave IRLA Claim three D
IAF CDA -13 form is used
to issue a fresh cheque in
case of which of the Cheque All the
885 following transactions? Cheque retuned Cheque cancelled lost three D
IAF CDA ?? 13 is used for Contingen All the
886 issuing Fresh ____? Cheque MRO t Bill three A
Register
IAF CDA 336 is sued for Cash of spoilt
887 ____? Punching Medium Schedule III Book cheques A
IAF CDA-13 forms should Addl.
be held under the CDA/Jt. PCDA/CD
888 personal custody of ____? SAO (AN) GO (AN) CDA A B
Register
IAF CDA-345 is used for Punching Media Class 8 Punching Schedule of
889 _____? other than Class 8 Medium III cheques C
IAFA - 125 is used for
which of the following Public Fund
890 cash books? Cash Assignment Account Both None B
General Special
IAFW -2249 (published in Preparation of Condition condition
the form of book) deals Approximate Tender s of s of
891 with ____ MES Contracts? Estimates documents Contracts Contracts C
IAFZ - 2212 is used by Mileage Vehicle
892 units for ____? Vehicle Log Book Car Diary Card Register C
IAFZ 3033 is meant for
which of the following by Unit land Ration
893 Army Units? POL stock ledger Vehicle log book Register Accounts D
Lighting in
P&L
Heating and Lighting Account
expenses when given in and
trial balance, it will be Heating in
posted in ___ of final Profit and loss Balance Trading
894 accounts? Trading Account account Sheet Account A
1. HRA has no reference
to the rent paid 2. No
Rent receipt is required to 1 is correct and 2 is 2 is correct and 1 Both are Both are
895 release HRA. wrong is wrong wrong correct D
IAFZ 2197 (Revised) is
used by Army units for Requisition for Vehicle Vehicle
896 _____? POL stock ledger POL Register Log Book D
IAFZ 2209 is used for Payment Mileage
897 _________? Vehicle log book transport indent card Car Diary D

IAFZ-2170 is used for Occupatio


898 ____? Cash Book Ration Return n Returns Car Diary C
IAR was introduced from
899 the year??.. 1991-92 1992-93 1993-94 1994-95 D
Idle time cost arising due
to normal and
unaboidable causes shoud
be charged as ____ to Other
900 production? Direct cost Overhead profits None B
If ____ is received from
PCDA (O), AAO BSO will
clear the outstanding
rent/allied charges bill
concerned treating the Copy of Pay slip
same as recovered from Recovery reflecting Acknowle
901 respective officers? Statement recovery dgement None C
If a book shop purchases
car for office use, it is
_____ expenditure for Any of the
902 him? Revenue Deferred Revenue Capital three C
If a candidate wants to
apply for revaluation of
his answer sheet in
respect of a SAS paper,
___% marks he should
903 have obtained? 36 35 33 30 D
If a car dealer purchases
car for resale, it is _____ Any of the
904 expenditure for him? Capital Deferred Revenue Revenue three C
If a charged official dies
after Inquiry but before
issue of orders of penalty, Discretion Referred
what would happen to the would to
905 case? Case closed Penalty awarded prevail President A
100% credit verification
has to be carried out for
vouchers of value ????..
906 and above. Rs 1 Lakh Rs 2 Lakhs Rs 10000/- Rs 20000/- D
If a concession form has
been incorrectly
prepared, which of the Do proper Do proper
following action would alterations and alterations and Cancel
you suggest the Army unit Attest them with get them Attested and issue Any of the
907 concerned? Full signature them by LAO fresh one three C
If a Deserter PBOR does
not surrender himself or if
he is not apprehended
within ___ from date of
desertion, he is dismissed
908 from service? 7 years 3 years 2 years 1 year B
If a Draft Para is based on No need
a case taken up by In the to
internal audit, the fact is Through separate Draft Para acknowle
909 acknowledged ______? In the reply communication itself dge C
If a enmployee is granted
Commuted leave and he
quits service voluntarily
without returning to duty,
it shall be treated as Unauthori
_____ and the excess sed
910 leave salary recovered EL HPL EOL Absence B

If a final account of a MES Recovery


Contractor shows that he Recovery from any from
has been over paid, Excess other bill due to asking to deposit Security
911 amount can be settled by him through MRO Deposit All the 3 D

Combined
cash book
with
If a firm has more than different
one account in different respective
banks, Cash Book is Separatly for columns As per
supped to be maintained Separately for each acounts in each for each convenien
912 ____? bank account different bank Account ce D

No. A firm
As cannot
If a firm is owned by decided have
partners, profit & loss is by more
shared in ___ ratio by the As agreed upon Governm than one
913 owners? All equally by them ent owner B
Amoumnt
to be Amoumnt
refunded to be
If a Government servant Amoumnt to be with no refunded
avails Encashment of EL refunded without interest along
for LTC, but not any Interest and being with
performed the journey, Amoumnt need not leave credited charged Interest
how the amount of be refunded and back after and leave and leave
Encashment and EL will be leave is not deucting one day credited credited
914 regulated? credited back EL as a penalty back back D

If a Government servant
claims for commutation of
one kind of leave into
another, he should apply
for commutation, within a
915 period of ------------------ 15 days 30 days 45 days 90 days B
If a government servant
retires while disciplinary
proceedings are pending,
he is not entitled to Commutation of
916 _____? Gratuity pension Both None C
12 years National Defence
Certificates when
submitted as security
deposit, they will be 5% less
accepted at their ____ 5% less than
917 value? Face Surrender than Face surrender B

Date of
occupatio
n by
another
employee
If a government servant to whom
Surrender the
accommodation HRA is First of the next accodoma
payable from _____, If month of 8th day of tion is Date of
918 otherwise admissible? surrender surrender allotted Surrender D
distribute
d
between
the
different
If a Government servant Governm
works for more than one ents as
Government, his Both mutually
Travelling Allowance may Parent Governments 50- agreed
919 be borne by _____? Government 50 upon any one C
If a Money Bill passed by
the House of People and
transmitted to the Council
of States for its
recommendations is not
returned to the House of
the People within the
period of ____, it shall be
deemed to have been
passed by both Houses at
the expiration of the said
period in the form in
which it was passed by Six
920 the House of the People 14 days 30 days 3 months months A
If a need arised to deviate
from the procedure laid
down in DPM 2009, the
matter should be referred
through _______ to JS & Principal
additional Financial Principal Private Staff
921 Advisor Principal Controller Secretary Officer Jt CGDA C

If a PCDA/CDA desires to
relax audit temporarily, he
should invariably refer the
case to ??.for obtaining FADS/Sec OC of the
922 prior concurrence. DGADS CGDA y(Def/Fin) Unit B

If a posting is done as By
XYZ A/c, it means ____
923 side of ledger is operated? Debit Credit Both None B
If a posting is done as To
ABC A/c, it means ____
side of ledger is
924 operated? Debit Credit Both None A
If a posting is done in
Machinery account
instead of Furniture should
account, then trial does not get Cannot not be
925 balance _____? gets tallied tallied say prepared A
If a Principal
Controller/Controller
desires to relax audit
temporarily in a matter
which Concerns his own
office or his subordinate
offices, he should
invariably refer the case
to ____________ for
obtaining prior All the
926 concurrence. C&AG CGA CGDA three C
Should
miss out
next unit
the
accounts
of which
He should are in
intimate good
If a prolonged stay is fresh state and
required in a unit by LAO, Entire half year Revised LAP will program return to
how the man days in LAP programme will be be submitted for me to it if
927 will be adjusted? dislocated approval of M.O such unit possible D
1955 mein gathit prtham Balganga
Rajbhasha Aayog ke dhar Inme se
928 adhykash kaun the ? Swarn Singh Rangnath Mishra Khair koi nahi C

If a soldier draws payment


from Imprest holder on
Acquittance Roll, the
same is debited by in __
instalments when details
929 are received Four three two One D
If a voucher required to
support a charge is lost,
______ is required to be Certificate for
930 submitted to audit? voucher lost Indemnity bond Both None A
If accredited bank is not Date
open on last working day mutually Day
(Due date of payment of agreed decided
salaries), payment is upon by by
made on ___ day of the DDO & PCDA/CD
931 closed holidays? Following Preceding Bank A B
If advance drawn under
LTC claim within _____
from the date of return
journey has to be two three
932 submitted? 15 days one month months months B
If advance not drawn
under LTC claim within
_____ from the date of
return journey has to be two three
933 submitted? 15 days one month months months D

If an appointment is Officer holding


tenable in alternate ranks, higher ranks in a Holding higher
_________ can be held substantive rank in acting
934 appointed to such post? capacity capacity Both None A
If an approved work is not
commenced within 12 Approval
months of date of Fresh of next
Administrative Approval, Revised Admin. Supplementary Admin. higher
935 _____ must be obtained? Approval Admin. Approval Approval authority C
If an employee dies in
service, his family will be
eligible for immediate
monetary relief of Rs.
936 ____ (Maximum)? 24000 16000 10000 8000 D
December
If an employee dies in the of the
middle of a month, Month prior to Month in year in
subscription for CGEGIS is month in which which which
937 recovered up to ____? Date of Death died died died C
If an employee fails to
exercise option within the
prescribed period in Date of a or b or c
respect of 7th CPC pay next whicheve
fixation, pay will be fixed promotio r is
938 from the date _____? 01.01.2016 DNI n beneficial A
1955 mein gathit
Rajbhasha aayog ka naam swarn Singh Librahan Inme se
939 kya tha? Khair Aayog Aayog Aayog koi nahi A
If an employee fails to
exercise option within the
prescribed period in a or b a or b
respect of promotion, pay whicheve whicheve
will be fixed from the date r is r is less
940 _____? of promotion of next increment beneficial beneficial A
If an employee gets
promotion on 1st January
2016, his pay will be fixed
giving increment on decision of
account of promotion as Option given by Competent
941 per ____? him Authority 6th CPC 7th CPC D
If an employee is
promoted to a higher
group in April of a year,
higher rate of CGEIS 1st
subscription will be 1st April of the 1st July of January of
942 recovered w.e.f. ___? Date of Promotion year the year next year D
If an employee is
transferred to a non CGHS
station the family
members can avail
benefits under CGHS for 12
943 _____? 6 months 8 months 9 months months A

If an employee is under
suspension on 01.01.16,
his subsistence allowance
is payable under ____ pay As decided by
structure till finalisation of Competent As opted by the
944 proceedings? Authority employee VII CPC VI CPC D
If an employee joins duty
on 1st July afternoon, his
entitlement to EL during
the first half year would
945 be- 12.5 days 13 days 15 days 30 days B
If an employee joins in the
middle of the year, first July first July
CGEGIS subscription is first of the next first January of of the of the
946 recovered from ____? month next year year next year B
If an employee joins in the
middle of the year, He will
be entitled to ____
benefits under CGEGIS till
his regular subscription is
947 started? Savings, Insurance Savings Insurance None C
If an employee joins
service on 31st March,
How many days of EL is
admissible in the
948 particular half year? 15 7 8 23 C
If an error in respect of a
nominal account is
noticed after the accounts P&L Rectificati
of the year are closed, Adjustme on not
rectification is carried out Suspense nt required.
by using the help of _____ Account, P&L Account, Simple
of the following Suspense Account, Adjustment Nominal noting is
949 Accounts? Nominal Account Account Account enough B
2nd appeal on decision of
First Appellate Authority
(under RTI Act) shall lie
within ___ from date on
which decision supposed
950 to be made? 30 Days 45 Days 60 days 90 days D
If an error in respect of a
person's account is P&L
noticed after the accounts Adjustme Rectificati
of the year are closed, nt on not
rectification is carried out Suspense Account, required.
by using the help of _____ Suspense Account, Account, P&L Person&# Simple
of the following Person's Adjustment 39;s noting is
951 Accounts? Account Account Account enough A
If an individual gets two
promotions in a quick
session say between 2nd
January and 30th June of Not
the same year, then available
option to get Refix the pay Both the for both
from DNI will be available Only for first Only for second promotio promotio
952 for _____? promotion promotion ns ns B

He may
If an individual wishes to be
continue at hard/tenure allowed if allowed
station after completion administr only for a
of prescribed tenure He cannot be atively limited
953 ______? He may be allowed allowed feasible period C

If an officer uses staff car


(Big car) for purposes
other than duty , which
are unavoidable, Rs. ____
954 per KM is recoverable 4.5 5 5.5 6 D
If any change affects the
form of the Finance and
Revenue Accounts, it will
not be made without the
previous sanction of Any one Both a &
955 ______? CGA C&AG of a & b b D
If any instance of variance
between the provisions of
DPMand other
Government Manuals
comes to notice, the
matter should be Ministry
immediately referred to Ministry of of All the
956 ____for clarification CGDA Finance Defence three C
Requires
concurren
ce of IFA
when
If any item of goods is purchase
available on GeM portal, d from
procurement through other No such
957 GeM is _____? Mandatory Optional sources rule A
If any part of a single
consideration for one or
more objects, or any one
or any part of any one of
several considerations for To be
a single object, is decided in
unlawful, the agreement each case
958 is ____? Void Voidable Valid on merits A
If any transaction is not
adjustable either wholly
or in part for any reason
for want of supporting referred
documents DIDS should Returned to the to CDA referred
959 be ___? originating CDA reversed Meerut to CGDA A

7th CPC Revised Pay rules persons not in persons paid only
are not applicable to who whole-time on a piece rate
960 among the following? employment basis Both None C

If as a sequel to
disciplinary case it is
considered by the
disciplinary authority that
some blame attached to
the individual concerned
which necessitates
cognizance of such fact,
that authority should Recordable Any one a
961 award the penalty of ___? Censure Warning or b Both A
If audit authority
considers it essential to Senior Such
see court of inquiry Audit request
proceedings in a specific officer of should
case, ___ shall make a the not be
962 request to the executive? Any officer of DAD through LAO only command done C
Either of both
them, subject to
If both wife & husband both subject to Either of them, whicheve maximum
are government servants, maximum of 60 whichever is r is less of 60 days
Encashment of leave for days to each of more beneficial beneficial combined
963 10 days EL is available to them to them to them ly A
If changes or additions
become necessary
through revision of scales
or for other Approxim
administrative reasons, Supplementary ate Fresh
964 ___ is prepared? Revised Estimate Estimate Estimate Estimate B

date
If charge is transferred to decided
an officer in the date of by
afternoon, he is deemed issue of Controllin
965 to assume charge from The same day the following day order g Officer B
If circumstances under
which a
concession/allowance
granted have changed,
proposal for
modification/withdrawal Sanctioni
should be sent by ng
966 Controllers to ____? CGDA GOC in C authority DADS A

No need
to refer to Relax the
anyone. audit
If controller desires to He can temporari
relax audit temporarily in take ly and
a matter which concerns Refer the case to Refer the case to decision intimate
his office or his sub office, FADS for prior CGDA for prior of his HQrs
967 he should: concurrence concurrence own. later. B
Both Net Both Net
Profit and Profit and
If depreciation is charged Asset Vlue Net Profit Asset Asset
more, ____ will increases/Net increases/Asset Value Value
968 increase/decrease? Profit decreases Value decreases decrease increase C
A or B
which
ever is A or B
If employee falls sick at a more which
place not covered under beneficial ever is
CGHS, ____ Rules are to the low in
969 applicable? CGHS CS (MA) inividual cost B

If exp. in April/May is
more than the other
months, obligatory in Payment
nature exceeds 1/6th of Payment from from
Budget head (Vote on Provisional Suspense Advances
970 account) __ can be made? Payment Accounts Heads None A
971 a b c d e abc
If Family planning
operation fails, CEA is Only one
admissible for employees child None. Not
in respect of Children On the first there admissibl
972 born ____? there after instance after e B
If I am bringing the pay of
a senior at par with a
973 junior, I am doing ____? Stepping up of pay Antedation Both None A
If I am updating an
account, I am operating Trial All the
974 _____? Journal Ledger Balance three B
If it be in the public
interest to extend the Army
period of an existing H.Qrs,
Contract, approval of ___ Next GOI, Next
and sanction of ___ are CDA, Next higher MOD, Next higher higher higher
975 necessary? CFA CFA CFA CFA A
If it is felt in audit, rates
accepted in contract are
considerably higher than
rates prevailing in market,
matter should be taken up All the
976 with? CFA Next higher CFA CGDA three A
If it is found that credits
have not been afforded in
the ledgers in respect of
___ vouchers selected for
test check, LAO will All the
977 object? Issue Receipt Expense three B
If it is noticed in audit that
Expenditure incurred is
prima facie more than the
occasion demands, Concerned
PCDA/CDA would take up Administrative Next higher Army
978 the matter with ___? Authority authority CGDA H.Qrs A

Accept L-
2 at the
If L-1 is found invalid, rate
which of the following quoted by
action you would suggest Accept the bid of L- L-1 (if L-2 Any of the
979 to MES officer? 2 Retendering is wiling) three B
If money due to
Government has actually
reached a Government
servant and is then Take it as receipt
embezzled, stolen or lost, and write off the Dont take it as a
what action would you loss under receipt and Take it as
980 suggest? appropriate head regularise as loss receipt None A
If Mr. X has to carry out
special audit of an
Allowance admitted in
pay bill of MES civilians,
his direction of
verification should be
from ____ (Give the
answer which is more Sanctions to Pay Pay Bill to a but not b but not
981 accurate)? Bill Sanctions b a D
A ___ will be allotted in
the R section for each
addressee with whom
communications are Separate
regularly made for Pigeon task
982 dispatch work? Separate rack Separate box hole holder C
Private medical
AMA in a practioner
If No AMA is appointed in Government appointed in
sub urban area, treatment hospital in outside the place
983 can not be obtained from adjoining city of duty Both None B
If objection is taken in
audit to any item of
expenditure sanctioned
by the CFA and the
objection is not
withdrawn by the CDA Next
even after reply, it shall be higher
incumbent on the CFA to CFA
report the transaction to through Command
984 the _____ for orders? CGDA Next higher CFA CDA H.Qrs. C
If One controller wants to
originate a DIDS against
another CDA, the Originatin
originating CDA should g Head of Originatin
operate the ____ of the g Head of
Defence Exchange Responding head Responding Head Respondi his own
985 Account? of Responding CDA of his own office ng CDA office C
If Original work consists of
one special work which separatel
requires approval by y for
higher CFA, Admin original
Approval is accorded by and
the CFA under whose Total amount of special
986 power ____ falls? the work Special work works GOI B
If pay plus pension
exceeds the maximum pay
of the posts, DA will be pay + that
987 based on _____? pay pension pension maximum D
If President wants to Speaker
resign, he will address his Chief Justice of Vice of Lok
988 resignation to _____? Prime Minister India President Sabha C
If public transport not
available in a stretch of
journey expenditure may
be reimbursed as per the
entitlement on transfer
for a max. limit of ____
KMs based on self
989 certification under LTC? 25 50 75 100 D
If Resultant Single Tender
is received, which of the Acceptance after
following actions would permission of next Report to
990 you suggest the CFA? higher CEA PCDA/CDA Both None C
If the % of disability is
between 50 and 75, it
Reckoned as ___ % for
Sanction of Disability
991 pension? 50 60 70 75 D
If the % of disability is
between 76 and 100, it
Reckoned as ___ % for
Sanction of Disability
992 pension? 100 75 50 40 A
A ____ head which is
placed under a particular
Minor Head by the CGA
should not be placed
under another Minor
993 Head by DAD? Sub Head Detailed Both None C
If the % of disability is less
than 50, it Reckoned as
___ % for Sanction of
994 Disability pension? 25 40 50 Nil C

If the accredited bank is


required to be changed by
a Ministry, the proposal
should be invariably Financial
995 referred to _____? CGA Pr. CCA Advisor Secretary A
If the accredited bank is
required to be changed,
the proposal should be
invariably referred to the
996 ____? C&AG CGA Both None B
If the amount of Licence
Fee recoverable in arrears
from Defence Civilians,
owing to errors in
assessment, exceeding
one-third of their
emoluments, HODs have
discretion to authorise
recovery in ___ No such
997 instalments (max.) 3 6 12 discretion C
If the amount provided in
the sanctioned budget is
found to be insufficient
during a financial year Suppleme
additional sums are Modified Excess ntary
998 sought as Appropriation Vote on Account Grant Grant D
If the approximate
estimate exceeds by more
than ___ % for which
necessity was accepted,
999 revised AON is necessary? 2 10 15 20 B
If the balancing entry in a
ledger account appears as
By bal c/d, then the
account is closed with a
1000 ____ balance? Debit Credit Nil None A
If the balancing entry in a
ledger account appears as
To bal c/d, then the
account is closed with a
1001 ____ balance? Debit Credit Nil None B
If the CO of a unit
considers that demand for
information made by his
LAO is unnecessary he will
refer the matter first to His next higher b through a through
1002 ___? authority PCDA/CDA a b B

If the contractor deposits


store retrieved from work
to MES storeyard, which Credit
of the following document Baby Baby
1003 is prepared? Credit USR USR Indent Indent A
How we can put a Chart in
the presentation using Insert -> Picture-> Insert -> View ->
1004 PowerPoint ? Edit -> Chart Chart Chart Chart abc
A bid shall remain valid
for _____ days in case of
1005 single bid RFP 90 120 180 365 A
If the Credit side of P&L
A/c is less than Debit side,
1006 result is ______? Gross profit Gross loss Net profit Net loss D
If the Credit side of P&L
A/c is more than Debit
1007 side, result is ______? Gross profit Gross loss Net profit Net loss C
If the deductor fails to
furnish the return in
FORM GSTR-7 by the due
date he shall pay a late
fee of Rs. ____ per day
under CGST Act &
SGST/UTGST Act
separately during which
such failure continues
subject to a maximum
amount of Rs. ___ each
under CGST Act &
1008 SGST/UTGST Act 100, 10000 100, 25000 50, 5000 100, 5000 D
If the Delinquent done as
Government Servant dies decided
during the pendency of by complete
Disciplinary Proceedings, Disciplina d to
the proceedings should be Continued till ry ascertain
1009 ___? finality Dropped Authority facts B
If the endorser signs his
name only, the
indorsement is said to be
1010 ____? Invalid Partial Full Blank D
Contingen
If the first digit of a major cy fund of
head is 7, it represents India Loan
1011 ____? Revenue head Capital head head head D
If the first digit of Major Capital
head contains 5, it Revenue Capital Expenditu
1012 represents _____? Revenue Receipt Expenditure Receipts re D
If the impossibility of
complete or partial
performance of an
obligation lasts for more
than____, either party to
the contract reserves the
right to terminate the
contract totally or
partially upon giving prior
written notice under
1013 Force Majeure clause? 1 month 2 months 3 months 6 months D
If the information is not referred
provided under RTI Act extended by half to next Depends
within the prescribed of the original higher on case to
1014 period, it will be ____? Deemed Rejection period authority case A
Request
for Report
Extend the scope conduct the
If the LAO feels that he is Stop the audit and of audit and of matter to
seriously ?put upon report to report to Statutory Executive
1015 enquiry? , he should: PCDA/CDA PCDA/CDA Audit Authority B
Yes. Can be
A bid was submitted by a accepted and
firm 5 minutes after Yes. Up to 10 kept for No
specified time. Whether it minutes relaxation comparing with Cannot be discretion
1016 can be accepted? can be given L1 accepted of CFA C
Request
for Report
Extend the scope conduct the
If the LAO feels that he is Stop the audit and of audit and of matter to
seriously put upon report to report to Statutory Executive
1017 enquiry , he should: PCDA/CDA PCDA/CDA Audit Authority B
Request
for Report
Extend the scope conduct the
If the LAO feels that he is Stop the audit and of audit and of matter to
seriously put upon report to report to Statutory Executive
1018 enquiry he should PCDA/CDA PCDA/CDA Audit Authority B
If the letter of credit is
silent as to whether it is
revocable or otherwise,
the credit is deemed to be Reversabl
1019 _____? Revocable Irrevocable e Revolving B
If the material issued to
Contractor for
incorporation in work are
found to be surplus, but Double
not returned by the the
Contractor, recovery will Rate as decided by Stock Market
1020 be done at ____ rate? GE Replacement Cost Book Rate Rate D
If the maximum period of
Casual Leave availed of by
an officer in a calendar
year (including extensions
mentioned above) is in
excess of the leave
admissible, the entire
spell of Casual Leave
(including the period of Absence Special
extension) will be treated without Casual
1021 as ____? Annual Leave Furlough pay Leave A
If the net amount under
the head Ministry of
Home Affairs is a credit RBI CAS
(i.e. credit is more than Requesting the Nagpur by
debit), the same is settled MHA to forward a Issuing a cheque transfer
1022 by _____? cheque to MHA of funds None B
If the proposed site, in
which MES is supposed to
carry out works,
encroaches on civil or
Railway department
roads, consent of the
authority will be obtained PCDA/CD All the
1023 by ____? Area Commander MES A three A
If the sanction of the
Government of India is
required to write off loss,
a court of enquiry shall be
necessary in the following Loss of Public Both (A) None of
1024 case: Loss of stores money & (B) these C
If the sanctioning
authority is vested with
full powers in r/o
particular class of Standards
expenditure, it can be of
challenged by audit only Authority of Financial All the
1025 under __? Authority of C&AG CGDA Propriety three C
If the sanctioning
authority is vested with
full powers in respect of
the particular class of
expenditure, sanction
accorded under these Standards
powers can be challenged of
by audit only under the Orders of the Orders of Financial
1026 ?????????. Orders of CGDA FADS MoD Propriety D
A bill becomes a _____
only when it is receipted Documen
1027 and stamped 'PAID Paid Bill Voucher t Form B
If the second birth results
in twins or multiple births,
CEA is admissible to ___
1028 children? All the Two at a time Two Three A
If the total annual
Kilometers limit
sanctioned in respect of
Class B vehicles is
exceeded, whose sanction Divisional /Area Army
1029 will be looked for in audit? Commander CO of the unit GOC in C H.Qrs A

If there is a discrepancy
between unit price and As As
the total price quoted by a Decided clarified
supplier in the tender, the by by the
1030 ____ price shall prevail? Unit Total CFA/IFA supplier A
If Top Secret papers are to
be duplicated, ____
should be present during The concerned Reliable
1031 operation? Officer i/c subordinate A or B Both C
If you are compiling an
amount to 00/021/00
(Reserve Bank Deposits),
you are working in ___
1032 section of PCDA/CDA? Accounts Administration Audit EDP A
If you are linking a
transaction from voucher
into IRLA of a PBOR, you
are verifying ____ entry in
1033 the IRLA? debit credit Both None A
If you are verifying the
competency of the
authority incurring
expenditure out of public
money, you are doing Performance Concurre Sanction
1034 ____? Expenditure audit audit nt Audit Audit D
If you find remark I in
Dolphin System as the
status against DO II item
according to acceptability
of the item, you will Initial Imprest
1035 understand it as? Invalid Irregular claim Section A
If, an item of DIDS is
found to appear in the
second list, it should be Addl.
put up to _____ for CDA/Jt.
1036 monitoring? SAO/AO Group Officer CDA CGDA C
If, in respect of any
voucher selected for test
check, credits have not Will place
been afforded in the A or B as under
ledgers, etc., the LAO will per MFAI in
place the voucher under financial the same
1037 ____? Observation Objection value Quarter B
A Bill shall be deemed to
be a Money Bill if it
contains only provisions Remission
dealing with _______ of /Alteratio All the
1038 tax? Imposition Abolition n three D
IFA coast Guard is Located Visakhapa
1039 at ___? Mumbai New Delhi tnam Kolkata B
Import Transit Ledger,
Progress Register of
claims, Labour Register
and Register of Pack
Accountings are
maintained in which of Embarkati All Army
1040 the following units? Supply Depots Store Depots on H.Qrs. Units C
Imprest is also known Permanent Public
1041 as____? Cash Assignment Advance Fund None B
Imprest Section is not
responsible for which of
the following duties in Scheduling of ACRs Audit of Imprest Closing of
1042 PAO? to EDP Account FAMOs IRLAs D
Imprest Section of PAO
will take action to call for
the Imprest account if not
received from the imprest 10th of Last
holder by ___ of the 3rd day of the the working
1043 month? month 7th of the month month day C
Imprest Transactions are
recorded in which of the
following Cash Books by Public Fund
1044 GE Office? Cash Assignment Account Both None A
Improper maintenance of
auditable documents is Serious
classified as _____ in Local Irregularit Trivial
1045 Audit? Observation Objection y Error B
Imputed costs are also
1046 known as ____ Costs? Out of pocket Replacement Notional Marginal C
In ___ each year, cash
book to the extent of one
month's account, to
be selected by the
PCDA/CDA, will be
audited by an IDAS officer
1047 specially detailed by him? January March April July C
In 6 tier classification how
many digits are used to
show the complete
classification of a
1048 transaction? 13 14 15 16 C
A building which will serve
its purpose for a period of
less than ____ years is
classified as Temporary
1049 Building? 7 6 5 10 C
Refer the
matter to
next
In a case,which requires higher
concurrence of IFA is CFA for
processed without Report regulariza
obtaining concurrence of the tion
IFA and purchase matter to taking
completed. What would Refer the case to Refer the matter CGDA concurren
be your suggestion to IFA for ex-post to Next higher IFA office for ce of his
1050 regularize the case? facto concurrence of the original IFA decision IFA D
In a CDA office
comparison of
expenditure of cash and
certain important kind of
stores selected in unit to
render financial advice is The same unit Similar units None of
done by comparing the between different during the same Both are the two is
1051 expenditure of quarters period correct correct C
In a CDA office store
contract and store audit
sections have not been
separately established as requires
quantum of work does permissio No
1052 not justify. Acceptable Not acceptable n of CGDA comment A
In a circular, All the
1053 communication must be Firm clear Specific above D
Book the Book the
amount amount
under under
Minus Minus
In a Class 1 punching receipt receipt
medium code head against against
00/014/23 was used Book the amount 00/014/2 00/014/1
instead of 00/014/13. The under Plus charge 3 and 3 and
amount was booked Book the amount against Minus Minus
against Plus charge. What under Plus receipt 00/014/13 and charge charge
should be the rectification against 00/014/23 Minus charge against against
action through class 2 and Plus Charge against 00/014/1 00/014/2
1054 Punching medium? against 00/014/13 00/014/23 3 3 B
In a class 1 punching
medium, in which column
amount booked against
CB (00/020/81) code will Plus Minus
1055 appear ? Plus Receipt Minus Receipt Charge Charge A
In a class 1 punching
medium, in which column
amount booked against
payment of any amount Plus Minus
1056 will appear ? Plus Receipt Minus Receipt Charge Charge C
In a MF, whose sanction is
required to transfer the
coupons held by Manager
from one category to Assistant
1057 another? Manager Deputy Director Cashier Director B
In a Military Hospital,
children below the age of
____ years will be given
half the scales authorized
1058 for adults 12 21 16 10 D
This is a This is a
class 2 class 1
Punching Punching
In a Punching Medium the Medium, Medium,
bookings appear as booking booking
follows: Code Head columns columns
00/020/81, Plus Receipt - This is a class 1 are are not
Rs. 10,000/- Code Head This is a class 1 Punching correct correct
00/014/23 Plus Charge Rs. Punching Medium, Medium, booking but the but the
9,000/-. Which of the booking columns columns are punching punching
following statement is are correct and the correct but the Medium Medium
true for this Punching punching Medium punching Medium is not is
1059 Medium? is balanced is not balanced balanced balanced B
A candidate who is
already in permanent Permanen
Government service and is t
selected for appointment employee
in I.D.A.S. on the results of subject to
a competitive clearing Quasi
examination held by the the permanen
U.P.S.C. will be appointed Permanent Probation t
1060 as a ____? Probationer employee er exam employee A
A candidate who is
already in permanent Permanen
Government service and is t
selected for appointment employee
in I.D.A.S. on the results of subject to
a competitive clearing Quasi
examination held by the the permanen
U.P.S.C. will be appointed Permanent Probation t
1061 as a ____? Probationer employee er exam employee A
In all returns, the value of
items of movable
property worth less than
Rs. ______may be added
and shown as a lump
1062 sum? 5000 10000 20000 25000 B
In an half yearly audit
period, ------ month can be
selected by LAO for
1063 detailed audit. 2 Months 3 months 1 Month 4 Months C
In an MT Accident where
the driver is held
responsible for the
loss/damage, ______ % of
Departmental Charge (DC)
is added to arrive at the
1064 total loss. 10 5.5 8.5 No DC C
can be
can be counted
counted only if
only with special
is not seen, only permissio audit is
In audit of Military Farms, should be counted cash book is n of conducte
1065 cash in hand by LAO audited executive d A
In business how many
main types of financial
1066 transactions are there? 1 2 3 4 D
In calculating the average
emoluments for pension,
which of the following
period falling within the
last ten months will be
ignored and a
corresponding period
added before ten All the
1067 months? Dies Non Overstay of leave EOL three D

In case a person other


than servicing office is
appointed as C&AG, his Chief
leave entitlements will be Supreme Court Justice of
1068 same as that of _____? Judge IAS officer India None B
In case a person other
than servicing office is
appointed as C&AG, his
Travelling Allowance Chief
entitlements will be same Supreme Court Justice of
1069 as that of _____? Judge IAS officer India None A

In case a person other


than serving officer is
appointed as C&AG, his Chief
leave entitlements will be Supreme Court Justice of
1070 same as that of _____? Judge IAS officer India None B
In case a person other
than serving officer is
appointed as C&AG, his
Travelling Allowance Chief
entitlements will be same Supreme Court Justice of
1071 as that of _____? Judge IAS officer India None A
A Cash Assignment is a
______ in favour of a Fund All the
1072 Disbursing Officer? Credit letter of credit Transfer three B
In case a project requires
certain preliminary
activities like surveys, soil
investigations,
preparation of basic
design etc. and or
engaging an outside
consultancy agency, then
a Go-Ahead sanction not
exceeding __% of rough
cost estimate will be
taken for such activities
from GOC in C or
equivalent with the
1073 concurrence of IFA 5 10 15 20 A

In case an employee gets


two promotions in quick
succession i.e. gets
second promotion before
refixing of first promotion
on DNI, then refixation Both the
option from DNI is First Promotion Second promotio
1074 admissible for _____? only Promotion only ns None B
In case an employee
proceeds on Deputation
to a post outside the
parent department and
further proceeds on
second deputation to
another post, which None. He
carries less pay than the cannot
first deputation post, he proceed
will be eligible to draw the on second
pay of _______ provided post in first post post of deputatio
he opts to draw the ex- on deputation second n to post
cadre post on each the post in parent with difference as deputatio carrying
1075 occasion? department personal pay n less pay B

In case application has


been received in the office Need not
of CPIO, which pertains to be
the jurisdiction of another transferre
CPIO, it shall be d. It
transferred within ___ should be
1076 days? 5 7 10 returned A
In case if you find a new
name in the pay bill,
which document will you Appointment
1077 look for in audit? LPC order a or b None C

In case of a project costing


3 lakhs or more, when
amount of CA reduces the
cost of project as a whole
below Admin approval
amount by more than ___
%, approved amount will
be reduced by the amount
1078 exceeding that % by CEA? 10 15 20 25 B
In case of AAC report:
Demands/cases
outstanding as on ??.. and
its position as on 30th
June is furnished through
this report to HQrs office 1st 31st
1079 by 31st July. 1st April 31st March January January B
In case of AAC report:
Demands/cases
outstanding as on 31st
March and its position as
on ??.. is furnished
through this report to
1080 HQrs office by 31st July. 30th June 1st June 1st July 31st July A
In case of AAC report:
Demands/cases
outstanding as on 31st
March and its position as
on 30th June is furnished
through this report to
1081 HQrs office by ??.. 30th June 1st June 1st July 31st July D
In case of AAC report:
Demands/cases
outstanding as on 31st
March and its position as
on .. is furnished through
this report to HQrs office
1082 by 31st July. 30th June 1st June 1st July 31st July A
A cheque deposited in to
bank has been stated has
dishonoured? Which side
of the cash bok will be
1083 updated? Credit side Debit side Both None A
In case of AAC report:
Demands/cases
outstanding as on .. and
its position as on 30th
June is furnished through
this report to HQrs office 1st 31st
1084 by 31st July. 1st April 31st March January January B
In case of AOC depots, if
stores issued on loan are
not returned by other
departments within six
months, __ value of stores five time Replacem
1085 are charged? Twice the full value the ent B
In case of Army, MFAI
report is addressed to Army
1086 _____ GOC in C GOC in C by Name DGADS HQrs B
No
In case of charges for provision
which special sanction is exists.
necessary, no separate Sanction
sanction necessary, if the for provisional countersigned by is
1087 bill is ______? payment CFA required None B
In case of combined leave,
the Leave Advance is
admitted only for ____
portion in respect of Army study Annual
1088 Officers? Casual leave Sick leave leave Leave D
In case of disagreement Next
between CFA and IFA, higher Next
1089 whose decision is final? IFA CFA CFA hgher IFA B

In case of disagreement
with the IFA, the CFA can Regional
overrule the IFA with prior PCDA/CD
1090 permission of ____? Next higher CFA Next higher IFA A None D
In case of erroneous
advise by RBI, where
supporting vouchers are
not forthcoming, item can
be reversed after a period
1091 of ____? 3 months 6 months 9 months one year B
In case of final settlement
of accounts of a PBOR, if Upto next
pay book is lost, the IRLA quarter
1092 will be kept open for ____ 1 month 2 months 3 months ending C
In case of foreign
procurement, normally a
period of ________ days
for validity of offers may
be prescribed, as
1093 considered appropriate 60-120 60-180 90-180 120-240 C
A cheque drawn
31.03.2019, presented by 2019-20
the beneficiary in the only if
bank on 02.04.2019, paid banlance
on same day will be not
accounted for under the available
Cash Assignment of the 2018-19, if balance for 2018-
1094 year ____? available 2019-20 19 2018-19 D
A cheque drawn
31.03.2019, presented by 2019-20
the beneficiary in the only if
bank on 02.04.2019, paid banlance
on same day will be not
accounted for under the available
Cash Assignment of the 2018-19, if balance for 2018-
1095 year ____? available 2019-20 19 2018-19 D
In case of Govt. servants
who avail of leave on the
termination of their departme
deputation period the nt which
liability for leave salary Borrowing Lending sanctions either a
1096 will be borne by department Department the leave or b C
In case of imported loss
where the supplier
refuses to accept the
responsibility for transit Loss of
loss, the loss will be Public None of
1097 categorised as?.. Cash Loss Store Loss Money these A
In case of Local purchase
of stores, under what If Tender Enquiry
circumstances the has already been In the discretion
sanction does not lapse floated before the of Competent
even after the validity of time limit of Financial Both A & None of
1098 the sanction. sanction Authority. B these A
Estimated
In case of loss of AOC cost of
stores involving change in repair
condition from 50% of (not
serviceable to repairable, the priced exceeding
the value of loss will be 30% of priced 40% of the priced vocabular 50% of
1099 ??? vocabulary vocabulary y PV) D
In case of OPD treatment
under CS(MA) Rules,
which of the following
document(s) are
necessary along with the Both (a) None of
1100 Med 97 form? Certificate A Certificate B and (b) these A
a link to
In case of Open Tender website
enquiry, whether NIT can No. an intimation can be
be sent directly to regarding NIT can No. Not to be forwarde
1101 registered suppliers? be sent contacted directly Yes d C

In case of PBORs
invalidated out, it should
be ensured that discharge
is effected within from the
date of medical board
proceeding are
countersigned by
Administrative
1102 Authorities? Three months One month 14 days 21 days D
In case of rate contracts
the anticipated value of
drawal over a period of
______ should be taken
into account for six
1103 determination of CFA One Two monthly None A
In case of selection for 10 one member
or more vacancies in all belonging to
Groups, it is mandatory to one member Minority
1104 have belonging to SC/ST Community Both None C
In case of selection for 10
or more vacancies in all
Groups, it is mandatory to belonging to
have one member Minority Woman All the
1105 ________? belonging to SC/ST community member three D
A cheque received in a Not
PCDA/CDA office is diarized
1106 diarized as Valuable Special Dak Bill at all A
In case of transfer to
Pension
establishmentafter expiry
of the tenure of services,
which of the given item
can be retained by the Both of None of
1107 official. Shoe Net Mosquito these these B
In case of travel on a Restricted to
longer route by train on entitlement on the Admitted as per None of
1108 LTC, the claim will be shortest route actual Rejected these A

In case of units whose S&S Destroyed


Imprest Accounts are by unit
finally closed, the unused Transferred to the Returned to and Any of the
1109 CR forms are ______? local units PCDA/CDA certified three B
In case only one auditor is
detailed for Local Audit of
Cantonment Board, he As
will be considered as ___ Junior decided
1110 for calculating Audit Fee? LAO Senior Auditor Auditor by LAO B
the supplier is the supplier will
liable to pay the be given the
In case Risk and Expense additional amount difference
purchase is undertaken, spent by the amount if
which of the following is Government, if purchased at low
1111 true? any, in procuring cost Both None A
In case where Date of
birth is not known in
respect of an employee, Date
but year of birth is known, declared
which date will be by
1112 considered? 1st January 1st April 1st July him/her C
In case work is completed
on 25.03.15, final bill is
passed by PCDA on
31.03.15 and Cheque is
issued by GE on 01.04.15,
Expenditure will be March March
booked in ____ Supplementary Suppleme
1113 Month/year? 43174 Correction 15 ntary 15 43205 D
In case, final clearance
certificate cannot be
issued by PAO (ORs) in
respect of finally closed
Imprest Account due to
outstanding objections,
details should be
communicated by PAO to Authority who Main office of Army Record
1114 __? sanctioned Imprest PCDA/CDA HQrs Office B
In cases where a formal
written contract is not
made, no order for
supplies should be placed
without at least written payment standard All the
1115 agreement on __? Price schedule form three A
In Powerpoint the
arrangement of elements
such as Title and subtitle
text, pictures, tables etc.
1116 is known as ? Layout Presentation Scheme Design abc
Take back
the
A cheque submitted by a acknowle
tenderer has been dgment
dishonored by his bank. Give back the given
What action would you Cheque to Ask him to earlier to All the
1117 suggest the Executive? Tenderer deposit cash him three D
In cases where contracts
have to be concluded with
the firms, whose rate
contract with
DGS&D/other central
procurement agencies has
expired and renewal of RC
has not taken place,
_____ clause should be
incorporated in the Supply
Order/Contract to the
effect that during the
currency of the Supply
Order/Contract, in case
rates are found to be
lower on conclusion of
rate contract, the lower
rates as in the rate
contract shall be
applicable Especially in Any of the
1118 Rate Contracts Option Force Majeure Fall three C
In cases where tenders
are issued on payment,
which of the following
modes of payment of
tender fees may be
adopted by the Indian Postal
1119 tenderers? Treasury Receipt Order Both None C
In cases where the
tenders are required to be
submitted by hand, it may
be ensured that the
names and designation of
at least _____ are
mentioned in the bid One
1120 documents? 4 officers 3 officers 2 officers Officer C

In cases, where scope of Before


work is changed due to issuing
administrative reasons, Completi Before
Technical Sanction will be Within 1 month of Soon after on Report actual
1121 issued ____? execution execution Part A execution D
In checking the credits in
the sales ledger of MF, for
payments made by
customers checking Sales Ledger to Cash Book to Can be
1122 should be done from Cash Book Sales Ledger any way Both ways A
In claim of Transfer TA of
Govt. servant is not Step Adopted
1123 included in the family: Step children Minor brother father child C
In Contractors ledger,
separate folios (pages
with No.) are allotted to work
1124 each ________? Contractor Contract order Payment B

In determining
completion of tenure,
authorized period of leave
up to a maximum of ___
days for hard/tenure
stations, will be reckoned
1125 as service at the station. 60 90 120 180 A
Delegatio Dedicatio
n of n of
Financial Financial
In DFPR 1978 DFPR Defence Forces Defence Forces Powers Powers
1126 stands for : Public Relation Personnel Review Rules Rules C
In e-ticketing system,
Tickets booked by units Army
are debited against ____ Head
1127 Account? Unit Revolving Quarters CGDA B
A cheque with more than
_______
alteration/alterations
should not be issued by D
1128 section of PCDA (O)? 2 1 3 4 B
In general ----- % of
detailed audit is carried
out in case of Clothing
1129 Account. 16.5 33 50 100 A
In general coverage of
CGHS shall be limited to
the areas within ___ KM
Radius of the CGHS
1130 Wellness centres? 2 3 5 10 C
In general expenditure on
transportation of goods
when purchased is born No such
by ____, if otherwise Equally by the understan
1131 agreed upon differently? Buyer and Seller Seller Buyer ding C
In general, CFA is decided Non of
1132 on ????. Gross Loss Net Loss Cash Loss these A
In general, suspension
period (i.e. investigation
and disciplinary
proceedings) should not
1133 exceed _____? 2 years One year 9 months 6 months D

In general, there are four


ways in which profit
performance of a business By
can be improved. Which decreasin
of the following is not By increasing By increasing g variable
1134 such a way? volume Selling Price costs None D

In golden rule of
accounting for Nominal
accounts which statement
below is correct- 1) Debit
all expenses and loses,
credit all income and
gains,2) Credit all
expenses and loses, debit Both are Both are
1135 all income and gains One is correct Two is correct correct incorrect A
emphasizi
In good draft paragraphs ng one All the
1136 should not be Long numbered idea above A

In how many instalments


(maximum) principal
amount of House Building
Advance is to repaid by
1137 Government Servant? 180 240 200 150 A
In how many instalments
HBA Interest amount is
1138 recoverable? 75 60 50 40 B
A clerk in debt will not be
employed in the offices of Any of the
1139 _______ AO GE LAO DPDO three D
In how many instalments
HBA principal amount is
1140 recoverable? 180 150 120 75 A
In how many instalments
PC advance is recoverable
1141 (maximum) 50 75 100 150 D
In how many maximum
monthly instalments, GPF
Advance is recoverable
from the pay of No such
1142 employee? 60 50 30 limit A
In how many monthly
instalments (max.) HBA
Interest is to be rapaid
1143 _____? 90 60 45 30 B
In how many monthly
instalments (max.) HBA
principal is to be rapaid
1144 _____? 120 150 180 240 C

In How many parts,


Condemnation Board
Proceedings are recorded
in Army units in respect of
1145 articles condemned? 5 4 3 2 D
In How many spells CCL
1146 can be granted in a year? 2 3 5 No limit B

In Level Jumping concept,


two tier processing of bills
(Auditor & AO/SAO) is
done up to a maximum of
1147 Rs. ________? 1 Lakh 2 lakhs 5 lakhs 25 lakhs B
In order to facilitate the
conduct of the arbitral
proceedings, the parties,
or the arbitral tribunal
with the consent of the
parties, may arrange for
_____ assistance by a
suitable institution or
person as per Arbitration Any of the
1148 and Conciliation Act? Judicial Administrative Financial three B
In order to meet all
expenditure on
conservancy
arrangements in
Cantonments and non
Cantonment military
stations debitable to DSE
other than that incurred
in connection with
training in camp, lump
sums will be placed at the
1149 disposal of ____? GOC in C PCDA/CDA Both None A
A complete record of
works performed under a Measure
contract is contained in Contractors order ment None of
1150 ___ Work Diaries book Book these C
In order to prevent the
possibility of alterations
being made in the ledgers
by units, ___ is done Arithmeti
before taking up any c checking
1151 other audit process? Linking pairing Both a, b of totals D
In order to see that the
expenditure incurred is
reasonable and the
production of fodder by
Remount Depots is
economical, the figures in
respect of Remount
Depots should be
compared with those of
1152 the nearest ______? Remount Depot Military Farm A or B A and B B
This Code
head can
be used
This Code either
Head can under
be used Plus
only on Receipt or
This code head the Minus
In RDR Pamphlet If a code This Code head can can be used only Receipt Charge in
head is shown under the be used only under under Minus side of a a
heading Receipt Head, Plus Recept in a Receipt in a Punching Punching
1153 What does it mean? Punching Medium Punching Medium Medium Medium C
In respect of AAOs
working in IFA offices,
Issuing the charge sheet
and finalisation of
Disciplinary proceedings is Proforma CGDA
1154 done by _____? Respective IFA PIFA concerned Controller office C
In respect of Building
identified as prestigious, a
separate detailed
justification will be Service Service
submitted by the ____ to H.Qrs. To H.Qrs. To
1155 ____? User to GOI User to MOD GOI MOD D
In respect of Officer
posted to High
Commission for India
(other than UK), the
following document is
1156 issued by PCDA (O)? LPC Pay Slip Both None B
In respect of stores issued
for depot use of
consumption by depot
personnel, the depots will
function as _______ for Consumin Consumin
1157 Store Accounting? Consignee unit Consignor unit g Unit g Depot C

In respect of which of the


following cases,
Controllers can send
communications direct to Interpretation of Financial All the
1158 Service Head Quarters? Rules Audit Reports Advice three B
By By
booking booking
amount amount
under under
Plus Plus
Charge Receipt
By booking against against
amount under 93/020/8 00/021/0
Plus Receipt 1 and 0 and
In SBI CMP how the By booking amount against Minus Minus
suspense account is under Plus Receipt 00/021/00 and Charge Receipt
cleared when online debit against 93/020/81 Minus Receipt against against
scrolls are received in and Minus Receipt against 00/021/0 93/020/8
1159 Accounts Section? against 00/021/00 93/020/91 0 1 B
In terms of Quantity,
Opening Stock + Closing
Purchases is equal to Sales + Closing Sales - Closing Stock -
1160 _____? Stock Stock Sales None A
A contract is said to be
induced by____where the
relations subsisting
between the parties are
such that one of the
parties is in a position to
dominate the will of the
other and uses that
position to obtain an
unfair advantage over the Undue All the
1161 other Coercion Fraud Influence three C
A contract is said to be
induced by____where the
relations subsisting
between the parties are
such that one of the
parties is in a position to
dominate the will of the
other and uses that
position to obtain an
unfair advantage over the Undue All the
1162 other Coercion Fraud Influence three C
In the Articificial Limbs,
the renewals/repairs are
done on ______ basis in
cases where initial issues At 50% of
were made on free basis the At Full
by the Artificial Limb At 25% of the payment Payment
1163 Centre? Free payment rate rate rate A
In the audit of car diaries,
it is ensured that
authorization of
Government Transport is
limited to journeys not
exceeding one way
distance of ___ kms
except in the case of
general officers and
1164 equivalent Ranks? 8 32 48 96 B
In the Budgetary Control
Exercise, which of the
following is the final Modified Preliminary Revised Vote on
1165 estimate/allotment? Appropriation Estimate Estimate Account A
In the case of ____ &
______, Minor works are Farms & Boarder
also classed as Capital Ordnance Roads &
1166 works? Navy & Air Force Factories GREF None B
buyer shall have a
reasonable goods
In the case of a contract bulk shall opportunity of shall be
for sale by sample there is correspond with comparing the free from
an implied condition that the sample in bulk with the any All the
1167 _______ ? quality sample defect three abc
In the case of a contract
for the sale of a specified
article under its patent or
other trade name, there is
no implied condition as to
its ______ for any
1168 particular purpose? Suitability Fitness State Condition B
In the case of a
Government employee,
who refuses promotion,
no fresh offer shall be
made for a period of
1169 __________? 6 months One year 2 years 3 years B
In the case of abandoned
project, receipts from the New
disposals of stores or Project
other assets sold are replacing
utilized elsewhere should Government the Any of the
1170 be credited to Project Account project three A
In the case of Advertised
Tender Enquiry,
Ordinarily, the minimum
time to be allowed for
submission of bids should
be ______ weeks from the
date of publication of the
tender notice or
availability of the bidding
document or sale,
1171 whichever is later? 6 5 4 3 D
In the case of an
employee going on Parent Post as
deputation to another Department post Post opted by
department, he will draw + Deputation Whicheve the
1172 the pay of the _____? Deputation post Duty Allowance r is more employee D
A contract which ceases
to be enforceable by law
becomes ____ when it
1173 ceases to be enforceable? Void Voidable Valid One side A

A contract which ceases


to be enforceable by law
becomes ____ when it
1174 ceases to be enforceable? Void Voidable Valid One side A

In the case of APAR


system, if a level is None.
missing in three tier, it can Cannot be
be converted into _____ converted
system in the cases Multiple . Three
1175 otherthan Stenographers? Single Tier Two Tier Tier tier only A
In the case of appeals order
against penalties, the imposing
records should also written statement the All the
1176 include a copy of ____? Article(s) of charge of defence penalty three D

In the case of Army


Officer serving in UK, IRLA Last
is closed on ___ of the working
1177 month by PCDA (O) Pune 15th 20th 25th day A
In the case of Army
personnel serving in A&N
islands leave will
commence/end on
1178 reporting at ____? EHQ Kolkata EHQ Chennai a or b None C
In the case of Army units,
MFAI Report will be GOC-In-C Army
1179 addressed to Chief of Army Staff GOC-In-C by name HQrs C
In the case of ASC
contracts, whose sanction
is necessary to conclude a
contract for less than 12
1180 months? PCDA Next higher CFA GOC in C MOD C
In the case of Auditor
working in the office of
LAO, where ALAO is not As
posted, Reporting officer decided
for the purpose of APAR AAO (IA Cell) of AAO (AN) of Main by
of the said Auditor will be Main Office of Office of PCDA/CD
1181 _____? PCDA/CDA PCDA/CDA LAO A C
In the case of Banking of
Regimental Funds,
sanction of ____ is
required to be obtained
before depositing for the OC
1182 first time with any bank? CDA Army H.Qrs. Station GOC in C A

In the case of Cantonment


board, castings of cash
book should be checked
cent percent for ___
1183 selected months? three two four six B

In the case of Cantonment


Board, the Executive
Officer should exercise a
surprise check on the
actual cash balances by
personal verification on at
least _____ in each month
and record a signed and
dated certificate of
verification below the last Three
1184 entry in the Cash Book? One day Two days days Four days B
A Contractor requested
that a security furnished Yes. Cost
by him may be converted will be
into e interest bearing born by No such
form of security. Can it be Yes . Cost to be Governm provision
1185 done? No born by him ent in Rules B
A Contractor requested
that a security furnished Yes. Cost
by him may be converted will be
into e interest bearing born by No such
form of security. Can it be Yes . Cost to be Governm provision
1186 done? No born by him ent in Rules B

In the case of construction


of house under HBA Rules,
it should be completed
within ____ of date of
1187 drawing first instalment? 18 months 12 months 6 months 3 months A
In the case of Court
Attachment order
received in the office of
GE in respect of a
Contractor, to whom
some payments are due
and at the same time
some amouont is due
from him , which of the
following will have first A - 75%
claim from uch payments Amount due to A and B and B -
1188 due? Court Attachment Goverenment 50% each 25% B
In the case of daily-rated
worker, for a part of a
month, calculation of DA
will be on monthly pay No. of
divided by _____ and the days in
result multiplied by No. of the
1189 days 30 31 26 month C

In the case of death of a


Government while in
service CEA is Admissible
till ______ the same the date
subject to conditions of death
provided spouse is not proportio the
employed in Central/State the end of nately for previous
Government/PSUs etc. or such time he/she academic year in that academic
partly funded by would have which he/she academic year of
1190 Government received died year death A

In the case of Debit


balance in respect of
Army Officer, Provident
Fund monthly
contribution will be
1191 restricted to ___% of pay? 10 9 8 6 D

In the case of Defence


Lands ussed for
Regimental purposes ____
of annual profits based on
the audited figures of
Regimental Fund Account
is supposed to be credited
to the Government as One
1192 provided in ALAM Part II? Full One half fourth Nil C
In the case of disbanded
units, final Field Imprest
Account is submitted at
least ___ before the
actual date of One
1193 disbandment? 7 days 10 days 21 days month B
In the case of doubt in
interpretation of a Next
contract, audit officer Next higher
should be guided by the higher audit
1194 opinion of Accepting officer Law Officer CFA authority B

In the case of employee


who joins in the middle of
the year, ___ days of Half
Pay Leave is admissible for
one completed month of Five by
1195 service? Two and Half Five by three four None B
In the case of
enhancement of contract
rates, which of the Sanction of next
following statements are higher authority Concurrence of
1196 true? required CDA is necessary Both None C
A contractor submitted yes. But the
bid security in the form of Yes. Provided money should be
Cash along with the proper receipt is to remitted to Yes. Can No.
technical bid. Whether be issued to the government be Cannot be
1197 this can be accepted? contractor within 24 hours accepted accepted D
A contractor submitted yes. But the
bid security in the form of Yes. Provided money should be
Cash along with the proper receipt is to remitted to Yes. Can No.
technical bid. Whether be issued to the government be Cannot be
1198 this can be accepted? contractor within 24 hours accepted accepted D
In the case of Exit from
NPS upon attaining the
age of Normal
superannuation, At least
__% of accumulated
wealth of subscriber
needs to be mandatorily
utilized for purchase of an
1199 annuity 20 40 60 80 B
In the case of expansion
of existing house, HBA is
admissible for Rs. ____
lakhs only in respect of
1200 Government employees? 5 10 15 25 B
In the case of final closing Unexpended
of Field Cashier Account, balance of Cash
which of the following Assignment
balances will be remitted provided by PCDA
1201 into Treasury? Cash balance (O) Both None A
In the case of foreign
procurements, which of Single
the following methods of Tender
inviting tenders can be Global Tender Limited Tender Enquiry All the
1202 adopted? Enquiry Enquiry (PAC) three D

In the case of Government


servants receiving Non
Practicing Allowance,
their basic pay plus Non
Practicing Allowance shall No such
1203 not exceed Rs. _____? 225000 250000 237500 limit C

Any of the
three at
In the case of HBA, the choice
interest is calculated at of
1204 ____ interest rate? Compound Simple Flexible employee B
In the case of hill roads
when it is not possible to
repair the road from Proposal
within the maintenance Allotment of for
grant, proposal for ___ is Special repairs for funds under Both a & original
1205 submitted by GE? approval of CFA special repairs b work C
In the case of
hospitalization of Army
Officer, ______ pay and
allowances are admissible
to him/her for such
1206 period? Full Half 1/3rd 2/3rd A
Amount
Actual Restricted
amount to
paid entitleme
In the case of Hotel (Amount + GST) within nt +
charges, GST is admssible Actual payment restricted to entitleme Actual
1207 at ____ ? done entitlement nt + GST GST C
In the case of
implementing court
orders on attachment of
payments due to
Contractor, any difficulty
experienced will be Government
1208 referred to? Solicitor Honble Court DGADS CFA A
By prior
A Controller's office concurren
decides to relax audit ce of
temporarily in a matter By prior By prior GOCin- C
concerning one of his sub- By prior concurrence of concurren of the
offices. How can he do concurrence of Sub- Area- ce of command
1209 so? C&AG Commander CGDA . C
By prior
A Controller's office concurren
decides to relax audit ce of
temporarily in a matter By prior By prior GOCin- C
concerning one of his sub- By prior concurrence of concurren of the
offices. How can he do concurrence of Sub- Area- ce of command
1210 so? C&AG Commander CGDA . C
In the case of Inter-factory
issues, _____ copies of
Issue Voucher are to be
1211 prepared? 4 5 6 8 C
In the case of inter-State
supply TDS @ ____ is to
be deducted if the 1% each
deductor is registered in 1% each under under
State or Union territory CGST and SGST and 2% under
1212 without legislature - B SGST/UTGST 2% under IGST UTGST CGST B
In the case of issuing
depot, absence of ____
copy will be objected by
1213 LAO? A copy B copy C copy D copy B
In the case of Local No TA/DA
Journey on TD, The Mileage Mileage is
entitlement of officer will Allowance + 50% Allowanc admissibl
1214 be ___? Mileage Allowance of DA e + DA e B
In the case of Local
journey, Daily allowance is
1215 admissible at ___%? 100 80 70 50 D
In the case of loss of a
purchased animal, which
has not been calved since
purchase, Pricing is done Twice the book Market Highest of
1216 at value Purchase Price Rate the three B
In the case of loss of
A.S.C. stores due to
deterioration or
degradation, CFA will be
determined with
reference to ____ loss to Net,
1217 wite off ____ loss? Gross, Gross Gross, Net Gross Net, Net B

In the case of Loss of arms Superinte


in a unit, Report need not ndent of
be given immediately to Sub Police of
which of the following Area/Equivalent the
1218 authorities? H.Qrs. PCDA/CDA District None B
In the case of loss of arms,
ammunition court of
inquiry proceedings
should be sent to Army
Head Quarters with in ___ three six
1219 (Period)? one month two months months months C
In the case of loss of
money on account of
withdrawal from treasury, CFA will write off
responsibility fixed loss in Further
entirely on treasury No need to write consultation with investigati
1220 authorities ___ is done? off the loss CDA on is done None B
A cutting up allowance up
to a maximum of ___ is
admissible in respect of
meat fresh issued in a
1221 unit? 0.02 0.03 0.05 0.1 C
A cutting up allowance up
to a maximum of ___ is
admissible in respect of
meat fresh issued in a
1222 unit? 0.02 0.03 0.05 0.1 C

In the case of loss of


stores in transit (By Rail),
part of claim on account CFA as
of loss is admitted by determin CFA as
Railways, Competent ed by determin
authority to write off ____ PCDA/CD ed by
1223 loss will write off net loss? Net Gross A MOD A
In the case of LTE, how
many vendors must be
asked to forward their More
1224 quotations/proposals? 1 2 3 than 3 D
In the case of Medical
Depots, items declared
obsolete by DGAFMS are
accounted for in NIV
1225 ledger on a ____ voucher? Issue Receipt Transfer Nominal A
In the case of Member of
HUF, HBA is admissible at
___% of normal
1226 entitlement? 50 60 80 100 B
In the case of Mines,
which type of
Depreciation method
would you suggest to Diminishing Either b
1227 adopt? Straight line balance Depletion or c C

In the case of monthly


returns by prepared units,
which of the following will Closing All the
1228 be verified in local audit? Total of Receipts Total issues balance three D

In the case of movement


of complete unit from one LAO of
station to another, _____ Officer the
is responsible to prepare Train Quarter LAO of the Command detraining
1229 Train Ration Returns? Master entraining station ing of unit station C

brought
forward
to the
first
Deposited month&#
to MCO in 39;s
In the case of movement the Ration
of complete units, Railway Return of
balances in the Train Deposited to Sold out to the Station of the unit in
Ration Return are Railway Pantry best advantage of new the new
1230 _______? Authorities the state station station D
In the case of moving of
troops by Train, ASC
makes no arrangement
and no reserved rations
are loaded for parties of
1231 ____ or less? 50 20 10 100 B
In the case of Nationals of
West Bhutan Leave will
commence/end On the
date of leaving and
arriving respectively at the Either a
1232 ____ stations Banarhat Hashimara or b Rangiya C

In the case of counting of


past service in the case of
Army Officers/PBORs,
____ will verify the past PCDA (O)
service records and Pune/Regional
counts towards Qualifying PCDA (O) PCDA or CDA of
service for Pune/PAO (ORs) the PAO (ORs) PCDA (P) CRO, New
1233 Pension/Gratuity etc.? concered concered Allahabad Delhi C

In the case of counting of


past service in the case of
Army Officers/PBORs,
____ will verify the past PCDA (O)
service records and Pune/Regional
counts towards Qualifying PCDA (O) PCDA or CDA of
service for Pune/PAO (ORs) the PAO (ORs) PCDA (P) CRO, New
1234 Pension/Gratuity etc.? concered concered Allahabad Delhi C
A cutting up allowance up
to a maximum of ___ is
admissible in respect of
meat fresh issued in a
1235 unit? 0.02 0.03 0.05 0.1 C
In the case of Navy Ships
visiting foreign ports, the
necessary supply of Embarkati
foreign currency is on
arranged by ____ through PCDA Navy, Naval Command
1236 the MOF? Mumbai PCDA New Delhi H.Qrs. ant C
In the case of NIV items,
Rates published by ___
will be adopted while
converting loan issues
into payment issues by
Ordnance Depots to other
1237 Departments? GOC in C A.HQrs. MOD MOD (Fin) D
In the case of officers of
MES, Class 9 voucher will
be operated and punching
medium will be prepared
in ___ by Pay section of Quadrupli
1238 PCDA/CDA? Quintuplicate Triplicate Duplicate cate A
In the case of Opening of
Commercial Offer After
Trial Evaluation/Testing,
The commercial offer
should normally have a
validity period of _____
months from the date of No such
1239 submission of the offer 12 18 24 provision A
In the case of payment
through Letter of Credit, Ministry
who among the following of
does the Accounting Embassy in External Any of the
1240 adjustment? PCDA New Delhi foreign country Affairs DAD Cells A
In the case of PBORs in
debit balance, ____ of pay
is recovered as monthly
1241 instalment? 2/3rd 0.5 1/3rd 1/4th C
In the case of prmotion,
when increment is
granted in the existing pay
level and pay is to fixed in Wait till
the promotion pay level, if Fix at the same the DNI
it is found that same pay stage and admit and carry
exists in the promotion increment as if out
level, then pay is fixed at promotion is not Same Refixation
1242 ____? Next higher stage granted stage of pay C
In the case of promotion, A or B A or B
if the individual does not whicheve whicheve
exercise option within the r is r is less
prescribed period, then beneficial beneficial
pay will be fixed from Date of to the to the
1243 ____? DNI Promotion individual individual B

In the case of promotion,


option has to be exercised
by the individual to get
pay fixed either from date
of promotion or DNI
1244 within ____ Period? 3 months 2 months 1 month 15 days C
In the case of Promotion,
when option is given by
the individual to fix the
pay initially and refix the
pay on DNI, placement is
done in the promotion
level on date of
promotion. In such case, if No such
the exising pay stage is Pay in the next provision
same in both the pay Pay at the next stage of for
levels, _____ is stage of existing promotion pay placemen
1245 admissible? level level Same pay t B
A day is calculated from
______ to ____ for the
purpose of TA/DA Afternoon Evening
entitlements for the Midnight to Morning to to to
1246 official tour? Midnight Morning Afternoon Evening A
A day is calculated from
______ to ____ for the
purpose of TA/DA Afternoon Evening
entitlements for the Midnight to Morning to to to
1247 official tour? Midnight Morning Afternoon Evening A

In the case of Purchase of


house under HBA Rules,
Acquisition and mortgage
to Government should be
1248 completed within ____? 18 months 12 months 6 months 3 months D

In the Case of Purchase of


land for which HBA has
been sanctioned and
released, purchase should
be completed and the sale
deed produced within
____ months, failing
which advance to be
1249 refunded in lump sum? 18 12 6 2 D
In the case of purchase of
stores, a sanction shall be
deemed to have been
acted up on if _______ indent has been
within the period of one Tenders have been placed on Central
1250 year? accepted Purchase Org. a or b None C
In the case of
Purchase/Construction of
new flat HBA Should be
utilized within ____,
unless extension of time
1251 limit is granted? 18 months 12 months 6 months 1 month D
duty/leav
In the case of Recall from e
leave in respect of Army dependin
Officer, travel time from g upon
leave station to duty the merits
station will be treated as of the Furlough
1252 ___? Duty Leave case leave A
In the case of recovery of
LF & Allied charges bills
recovered from Pay Bill, Depends
audit is conducted from upon the
1253 ___ to ____? Pay Bill to LF Bill LF Bill to Pay Bill Both case B

In the case of reemployed


officers in civil, if the last
pay drawn is more than
the stage of pay level of
civil employment, the Personal
difference is admissible in Personal Allowanc
1254 the form of ____? Special Pay Special Allowance Pay e C
In the case of Re-
employed officers, Pay +
Gross pension should not No such
1255 exceed Rs. ____? 25000 237500 225000 limit C
In the case of re-
employed pensioners, non No HRA is
ignorable portion of payable
pension _____ to actual No such to
pay for the purpose of provision Reemploy
1256 calculating HRA to be deducted to be added exists ed B
debarring
In the case of refusal of the
government individual
accommodation by an to apply
employee, HRA is not for the
admissible for the period allotment to any accommo
1257 of ____? other employee stay in the station dation 3 months C
A decision on At any
identification of a Defence time
Building as a Prestigious is before
taken at the stage of Annual Works Execution completio
1258 ______? Rough Cost Programme of Work n of work B

A decision on At any
identification of a Defence time
Building as a Prestigious is before
taken at the stage of Annual Works Execution completio
1259 ______? Rough Cost Programme of Work n of work B
In the case of
reimbursement of food
charges, if the absence
from H.Qrs. Is between 6
and 12 hours, ___% of
lumpsum can be paid to
government servant on
1260 duty? 30 50 70 100 C
In the case of Remount
Depots, checking of live
stock is carried out
1261 ______? Daily Weekly Monthly Quarterly C
In the case of Repairs of
Refrigeration equipment
of non service
organizations in EME
Workshops, ___% of cost
of labour will be added as
1262 overhead charges? 1 0.5 0.25 0.1 B

In the case of rural areas


HBA is Restricted to _____
% of true cost of the land
and construction or cost No such
of expansion of living restriction
1263 accommodation? 50 60 80 limit C
In the case of services
other than the original
works and special repairs, Schedule
____ is the only estimate Approximate Indication of
1264 of cost? Estimate Rough cost of cost Demands D
Officers
of both
the
factories
assemble
together
In the case of stores at a pre
delivered in bulk to one determin
factory under order of bring on charge the bring on charge ed
Central Purchase full quantity only the portion location
authority with instruction delivered. Issue pertaining to their to accept
to transmit a portion to the stores to other own factory and their Any of the
another factory, the factory and adjust balance respective three as
factory originally receiving the same as Inter transmitted to portion of agreed
1265 the stores will ____? Factory Transfer other factory stores upon A
In the case of Stores
disposed of under orders
of Director General of
Disposals, whether loss
statement is necessary for Decided
diffeence in book value Decided by
and sale proceeds of by PCDA/CD
1266 stores? Yes No Executive A B
In the case of stores of
very technical nature and
which cannot be
accounted for in any stock
group, ____ cards are
opened by Ordnance Temporar
1267 depots? Technical Special Doubtful y C

In the case of stores which


are drawn according to
fixes scales, which of the Over drawal Maximum
following actions of unit compensated by quantities drawn
will be placed under under drawal as a matter of
1268 objection by LAO? subsequently course Both None B
In the case of technical
resignation of NPS
subscriber __ % of wealth
is payable to the
subscriber under NPS
1269 system? 80 40 20 Nil D
can be
A disbursing officer acceded
requested CDA to return can be to at the
the vouchers pertaining to acceded discretion
an item of expenditure to at the of
after passing the same. cannot be discretion Disbursin
1270 His request can be acceded to acceded to of CDA g Officer B
can be
A disbursing officer acceded
requested CDA to return can be to at the
the vouchers pertaining to acceded discretion
an item of expenditure to at the of
after passing the same. cannot be discretion Disbursin
1271 His request can be acceded to acceded to of CDA g Officer B

In the case of Temporary


Duty/attachment to a unit
in non qualifying area,
HAUCA is admissible if the
1272 duration exceeds ___? 6 weeks one month 21 days 14 days D
In the case of transfer of
Army Officer from one
unit to another,
handing/taking over
period of __ days is
allowed for non-stock
1273 holding units? 2 3 4 5 C
In the case of Transfer to
a lower post, pay
protection is given to fix
the pay at a lower stage if
the same stage is not
available. The difference Advance Personal Any of the
1274 will be adjusted as ____? Special Pay Increment Pay three C
In the case of Two Bid
system, which of the
following bid is opened
1275 first? Commercial Technical Both None B

Returned
In the case of units to
disbanded, balance of Transferred to local dependen Auctioned
1276 Medical Stores should be units destroyed t Hospital to public C
In the case of upward
revision of Pay after issue
of LPC to PCDA (P), Technical
amendments of Section
intimation memo are Group II EDP
scrutinized and vetted by Pension cell of Ledger Wing of of PCDA Centre of
1277 __? PCDA (O) PCDA (O) (O) PCDA (O) C
In the case of works
estimated to cost less
than Rs. _____,
preparation of schedule of
works may be dispensed
1278 with by MES? 100000 50000 20000 10000 D
In the case two bid
system, a bid shall be valid
for ___ days unless
1279 otherwise specified? 60 90 120 180 C
In the Combined strength
of posts in the grades of
AOs and SAOs, a
maximum of _____ % may
be operated in the grade
1280 of SAO. 50 60 80 90 C
In the consuming units,
where periodical stock
taking is done, the total
value of loss discovered
on each particular
occasion of stock check,
irrespective of the time
taken in checking the
stores and irrespective of Grouped
categories of stores dealt to the As
with, will be treated as Separate possible decided
1281 _____? transactions Single transaction extent by the CO B

A female Govt. employee At the


applied for Maternity discretion
leave on account of Eligible of leave
threatened abortion. To for 180 sanctionin
what extent is leave Eligible for 45 days days with g
1282 admissible? without MC Not eligible MC authority. B
A female Govt. employee At the
applied for Maternity discretion
leave on account of Eligible of leave
threatened abortion. To for 180 sanctionin
what extent is leave Eligible for 45 days days with g
1283 admissible? without MC Not eligible MC authority. B

In the Defence Services,


the pay and allowances of
Service Officers, PBORs,
Civilians are accounted for sub major
1284 under separate ______? Major heads Minor heads heads Sub heads D
In the event of death of a
female Govt. servant, Unmarrie
encashment of leave d Adopted
1285 salary is not payable to Husband Major brother daughter Son B
In the event of deficiency
of cash in a chest in which
public funds, non public
funds and regimental
funds are kept combined,
___ will have first claim All the
over the balance Public three
1286 available? Non public fund Regimental fund fund equally C
In the Government
Accounting Rules, special
provisions have been
made to which of the All the
1287 following Ministry? Railways Defence Postal three D
In the hierarchy of MES,
Chief Engineer (Zone)
1288 reports to ______? CE (Command) E in C MOD GOI B
In the manual system how
many copies of DIDS are
1289 prepared? 2 3 4 5 D

In the Marginal Costing,


Contribution is calculated Selling price -
1290 as equal to _____? Fixed Cost + Profit Variable Cost Both None C

In the medium term fiscal


policy, rolling targets are All the
1291 specified as a % of ____? Capital Receipts Revenue Receipts GDP three C
In the system of SBI CMP
amount is credited to the
beneficiary accounts day when SBI Day when
within T+1 day. What do receives file from file is Transacti
1292 you mean by T? Turnaround Time Accounts Office uploaded on day B
Add
25000 to
the
closing
stock in
In the trial balance Closing the
stock is given at Rs. balance
100000/-. In the sheet and
adjustment it is given that post Rs.
the proprietor evaluates 5000 on
the stock at 20% below credit
cost. Now he wants to Add 25000 to the Add 20000 to the side of
show the stock at the closing stock in the Capital in the Trading
correct rate? What will be balance sheet and balance sheet and Account.
the adjustment in the final post Rs. 25000 on post Rs. 25000 on Add
accounts? Opening stock credit side of Debit side of 20000/- Both a
1293 is 80000/- Trading Account. Trading Account. to Capital and b C
A fidelity bond can be
accepted as Security
Deposit in the case of Government
1294 _______? servants Private parties Both None A
A fidelity bond can be
accepted as Security
Deposit in the case of Government
1295 _______? servants Private parties Both None A
In the Trial Balance
Furniture is given in Debit
for Rs. 5000/-. It is given
in the adjustment that
Wages include Rs. 500/-
on account of erection
charges of Plant &
Machinery erroneously
debited to wages. After
doing the adjustment,
Furniture A/c in the Rs. 4500/- Rs. 5000/-
balance sheet should Rs. 5500/- on Rs. 5500/- on on Assets on Assets
1296 appear as ___? Assets Side liabilities side Side Side D
In the trial balance it is
given Rs. 10000 as
investment with Krishna.
In the adjustment, it is
given that Rs. 3000/- has
been earned by Krishna
out of which we are
supposed to get one third
share. After adjustment,
which of the following 11000 on 13000 on
amount is reflected in the 10000 on assets 11000 on assets Assets
1297 balance sheet? side liabilities side side side C
In the trial balance it is
given Rs. 10000 as
investment with Krishna.
In the adjustment, it is
given that Rs. 3000/- has
been earned by Krishna
out of which we are
supposed to get one third
share. After adjustment, Rs.
which of the following 13000/- Rs. 1000/-
amount is reflected in the Rs. 11000/- on Rs. 1000/- on on credit on credit
1298 P&L A/c? debit side debit side side side D
In the trial balance Rent
for office building is
shown on debit side for
Rs. 25000/-. In the
adjustment, it is given 5000 in 25000 in
that one fifth of the P&L A/c P&L A/c
building is used by credit credit
Proprietor for residence. 20000 in P&L A/c 20000 in P&L A/c side and side and
What will be the debit side and Debit side and 25000 in 5000 in
adjustment in final 5000 debit 5000 credit P&L A/c P&L A/c
1299 accounts? drawings drawings debit side debit side A
In the Trial Balance Rent
received is given as Rs.
26000/-. In the
adjustments it is given
that Rent for January of
next year (Year ending on
31st December) is
received in advance. After
doing the adjustment,
Amounts of ____, ____
will appear in the P&L
Account and Balance 24000,
1300 Sheet respectively? 28000, 2000 26000, 0 24000, 0 2000 D

In the Trial Balance


Salaries is given as Rs.
11000/-. In the
adjustments it is given
that Salaries for the
month of December (Year
ending on 31st December)
are outstanding. After
doing the adjustment,
Amounts of ____, ____
will appear in the P&L
Account and Balance
1301 Sheet respectively? 12000, 1000 11000, 1000 12000, 0 11000, 0 A

In transit between two


posts TA/DA Entitlement Avaerage
1302 will be as per ___? Lower Higher of both None A
Both Both on
In two bid system, which simultane the same
1303 bid is opened first? Technical Bid Financial Bid ously day A
In vehicle depots, whose
orders will be looked for Army
in audit to issue chassis to PCDA/CD Head
1304 body builders? GOC in C EME workshop A Quarters D
In war or at any other
period, when for special
reasons supply units are
administered direct by
Army Headquarters,
_____exercises the Chief of
powers of a G.O.C.-in- Military Army
1305 Chief Command MGO QMG Secretary Staff B
A File which contains
readymade styles that can
be used for a presentation Pre
1306 is called __ ? Autostyle Template Wizard Formating abc

A File which contains


readymade styles that can
be used for a presentation Pre
1307 is called __ ? Autostyle Template Wizard Formating abc
In which column of
Punching medium amount
remitted through MRO is Plus Minus
1308 booked ? Plus Receipt Minus Receipt Charge Charge C
In which column of the
Punching Medium, a
bonafide expenditure to Plus Minus
1309 Government is booked? Plus Receipt Minus Receipt Charge Charge C
In which column of the
Punching Medium, a
bonafide receipt to Plus Minus
1310 Government is booked? Plus Receipt Minus Receipt Charge Charge A
In which column of the
Punching Medium, a less
expenditure to Plus Minus
1311 Government is booked? Plus Receipt Minus Receipt Charge Charge D
In which column of the
Punching Medium, a less
receipt to Government is Plus Minus
1312 booked? Plus Receipt Minus Receipt Charge Charge B
No
specific
In which format cash flow As prescribed by format is
statement is supposed to International As prescribed by prescribe
1313 be prepared? Standards Indian Standards A or B d D

In which of the following


cases GPF balance need
1314 not be paid to employee? Dismissal Removal Both None D
Loss of
In which of the following arms and
cases holding of Court of Loss of Public Loss of ammuniti
1315 Inquiry is mandatory? Loss of stores money cash ons D

In which of the following Loss of immovable


cases holding of Court of property due to Loss of arms and Both A None of
1316 Inquiry is not mandatory? natural calamity ammunitions and B these D
When an
Army
officer is
attached
to the
When a PBOR is When a JCO is High
In which of the following transferred to one promoted as a Commissi
cases LPC need not be establishment to Commissioned on for All the
1317 issued another officer India, U.K. three A

Goods
received Any
from Good(s) it
Contracto may
A food inspection unit / rs against consider
Composite food lab is All goods received Goods referred to Ministry necessary
responsible for inspection from the them by Station of Food to
1318 of : contractor HQrs contracts inspect. C

Goods
received Any
from Good(s) it
Contracto may
A food inspection unit / rs against consider
Composite food lab is All goods received Goods referred to Ministry necessary
responsible for inspection from the them by Station of Food to
1319 of : contractor HQrs contracts inspect. C

In which of the following Reduction to a


cases of penalty, period of Reduction to a lower stage in a
1320 penalty can be indefinite? lower time scale time scale Both None A
Loss due
In which of the following to fair
cases raising of Loss wear and None of
1321 statement is not required. MT accident Transit loss tear these C

Licence
Fees from
In which of the following Barrack damages Retired
cases, cash payments may other than from Cash sale of employee All the
1322 be received by GE? units stores s three D
In which of the following
cases, GE can accept cash Barrack damages Cash sale of
1323 payments? from third parties stores Both None C
Acquiring
lien on
In which of the following another
cases, lien on a post Immediate Deputation post
cannot be retained by an absorption in beyond normal outside All the
1324 employee? another post limit cadre three D
In which of the following
cases, lien on a post will While on
be retained by an While on foreign While officiating
suspensio All the
1325 employee? service in another post
n three D
Transfer
to
payment
jurisdictio
n of
In which of the following another
cases, LPC is issued in Transfer to audit
1326 respect of Army Officer? Seconded to Navy Pension Estt. officer All D
Transferr
ed from
In which of the following Promotion to one Estt.
cases, LPC is not issued in Commissioned Transfer to to
1327 respect of a PBOR? Rank Pension Estt. another None C
Army
PBOR transferred Officer
In which of the following from One PAO PBOR promoted when
cases, LPC is supposed to jurisdiction to to Commissioned seconded All the
1328 be issued? another PAO Officer rank to Navy three D
Contract without
In which of the following calling for tender
cases, MES should consult including single making a long
1329 PCDA/CDA? tender term contract Both None C
A fresh sanction lapses None of
1330 after ???.. 6 Months 1 Year 2 Years these B
A fresh sanction lapses None of
1331 after ???.. 6 Months 1 Year 2 Years these B

Promotion to a Promotion to a
In which of the following post involving post not involving
cases, Minimum Entry Pay assumption of assumption of
1332 is not assured? higher duties higher duties Both None D
Revision of pay
from
In which of the following Promotion after retrospective
cases, pay fixation is not MACP in the same date on notional
1333 required? pay level basis Both None A
In which of the following
cases, Pay protection is Technical
1334 not given? Reemployment Resignation Both None D

Casual
In which of the following Leave
cases, Ration Allowance spent
(Cash in lieu of free away
rations) is not admissible Leave pending from Duty Temporar
1335 to Service Officers Annual Leave Retirement Station y Duty D
In which of the following
cases, Sanction of
Government of India is Savings due to To meet
not required for re non expending of exp. on
appropriation (Reasons An error in provision for new
1336 given below)? estimates specific measure activity None D
In which of the following
cases, Suspension of a derelictio
Government servant is Being involved in a Conduct involving n of
1337 not desirable? public scandal moral turpitude duties None D
when other leave
during the notice is admissible, but
In which of the following period, when going the Government
circumstances, EOL on voluntary servant applies in
1338 cannot be sanctioned? retirement writing for EOL Both None A
In which of the following
documents, the specific
nature or purpose of duty Unit
is supposed to be Transport Mileage
1339 mentioned clearly? Vehicle Log Book Car Diary Register Card B
In which of the following e-
payment modules,
drawing of cheque is not
1340 necessary? CMP RTGS NEFT ECS A
Permanet
transfer
from one
In which of the following CDA
occurrences, pay fixation office to
1341 is not required? Punishment Promotion another None C
reference
of
previous
Illustrations correspon
whereever Coherence of dence, if All the
1342 A good draft should have required flow of ideas any above D
reference
of
previous
Illustrations correspon
whereever Coherence of dence, if All the
1343 A good draft should have required flow of ideas any above D

In which of the following


offices you will not find a CDA
section with specific name (Funds) All the
1344 Disbursement section PCDA (P) Allahabad CDA (PD) Meerut Meerut three B
In which of the following
offices, you will find a PCDA
section by name (R&D) All the
1345 Vigilance? CDA (PD) Meerut PCDA New Delhi New Delhi three A
In which of the following
offices, you will find a
section with name ''Post PCDA (SC) PCDA (P)
1346 Audit''? PCDA New Delhi PCDA (O) Pune Pune Allahabad D
In which of the following
PCDA/CDA will you find PCDA
1347 Army List Cell? PCDA (Navy) PCDA (SC) PCDA (O) New Delhi C
In which of the following
PCDA/CDA will you find PCDA
1348 Wages section? PCDA (Navy) PCDA (SC) PCDA (O) New Delhi A
In which of the following
stations DAD Cell is not
1349 functioning Delhi Mumbai Patna Chennai C
In which of the following
stations, LAO (CSD) is not
1350 located? Jammu Chennai Mumbai Bengaluru D
In which of the following
stations, Regional H.Qrs of
Indian Coast Guard is not Visakhapa
1351 located? Mumbai Chennai Portblair tnam D
In which of the following
stations, Regional Head
Quarters of Coast Guards
1352 is not located? Trivendrum Mumbai Chennai Portblair A
In which of the following,
Expenses are not Production
1353 classified? Cost Sheet Account Both None B
Integrate
Integrate d System
Integrated Service d Services of
Integrated Services For Digital Defence Defence
1354 ISDN Digital Network Network Network Network abc
Integrate
Integrate d System
Integrated Service d Services of
Integrated Services For Digital Defence Defence
1355 ISDN Digital Network Network Network Network abc
Refer the
matter
A Government officer has with facts
to enter into a Contract to
Agreement in the official superior
capacity with a firm in and take None. He
which his wife is Refer the matter action as can
employed? Which of the Complete the with facts to per exercise
following course you process and superior and go decision the
would suggest him as per intimate to the ahead with own of powers
1356 CCS Conduct Rules? higher authority decision superior freely C
Refer the
matter
A Government officer has with facts
to enter into a Contract to
Agreement in the official superior
capacity with a firm in and take None. He
which his wife is Refer the matter action as can
employed? Which of the Complete the with facts to per exercise
following course you process and superior and go decision the
would suggest him as per intimate to the ahead with own of powers
1357 CCS Conduct Rules? higher authority decision superior freely C
In which para of Defence
Account Code, the power
of signing a Punching
1358 Medium is mentioned? Para 62 Para 75 Para 82 Para 72 D
Along
with
other
In which side of a file separate correspon
1359 Office Notes are filed? Left side Right side files dence A
In which year
Departmentalisation of
1360 Accounts started? 1969 1976 1977 1996 B
In which year,
Departmentalization of
1361 Accounts has been done? 1947 1956 1975 1976 D
Incase of
premature/unauthorised
issue of clothing items
due to loss or unfair wear
and tear, Re-issue attracts
----- % of P V rate if used
1362 beyond half of it's life. 25 50 75 100 B
Income limit for the
purpose of dependency of
family members under
CGHS is Rs._____ p.m +
1363 Dearness Relief? 1275 3500 9000 18000 C

Income Tax if given in trial Credited


balance, what will be Credited to Debited in in P&L
1364 done in final accounts? Debited to capital capital P&L A/c A/c A
Income tax is required to
be deducted at source at
the rate of ___% in all
cases of payment to
contractors and sub-
contractors exceeding the
prescribed amount under
1365 IT Act ? 0.5 1 2 5 C
Increment falling due,
though not drawn during
EL not exceeding
_____days will be taken
as emoluments for the
purpose of Pension
1366 calculation? 180 120 90 60 B

Payee and
Indemnity bond for issue Payee, witnessed
of fresh cheque is signed Payee and Payee, Executive Executive by
1367 by the Executive & DAD & Bank Executive D
A Government servant is
deemed to have been
placed under suspension,
if he is detained in No such
custody for a period period
1368 exceeding ______? 24 hours 48 hours 1 week laid down B
A Government servant is
deemed to have been
placed under suspension,
if he is detained in No such
custody for a period period
1369 exceeding ______? 24 hours 48 hours 1 week laid down B

Indemnity bond in respect


of a cheque lost is not
required in respect of Government Both a &
1370 which of the following? departments Scheduled banks b None C
Indent for forms of CDA
series are supposed to be
submitted to Manager,
GOI Store, Kolkata Half
1371 _________? Monthly Quarterly yearly Annually D
Indent for payment issues
of Medical Stores for
Sainik Schools should be
routed through ____ to
AFMSD for issuing the PCDA/CD
1372 stores? GOC in C QMG DGAFMS A C
Indents for cheque books
are submitted by
PCDA/CDA office by 1st
1373 _____? 1st April 1st May 1st June January C
Indents for payment
issues are classified in to
____ classes in Armed
Forces Medical Store
1374 Depot? 6 5 4 3 D
Indias first unified tri
service command is
1375 located at: Udhampur Pune Portblair Goa C
Indian Contract Act, 1872
came into force w.e.f. 01.07.187 01.09.187
1376 _____? 01.01.1872 01.04.1872 2 2 D
Indirect material, indirect
labour and indirect
expenses are called as Overhead All the
1377 ___? Fixed Costs Additional costs s three C
Individual Clothing Card is Quadrupli
1378 prepared in . Original Duplicate Triplicate ctae B
Individual Running Ledger
Account of Officers are
closed to a ____ balance
at the end of every month All the
1379 by PCDA (O) Pune? Debit Nil Credit three B

A Government servant is
deemed to have been
placed under suspension, Date of
if he is detained in Date on which committin
custody for a period Expiry of 48 hours intimation is Date of g the
1380 exceeding 48 hours w.e.f.: of detention received Detention offence C

A Government servant is
deemed to have been
placed under suspension, Date of
if he is detained in Date on which committin
custody for a period Expiry of 48 hours intimation is Date of g the
1381 exceeding 48 hours w.e.f.: of detention received Detention offence C
Individuals over ____
years of age who wish to
continue at their present
stations, will normally be
1382 exempted from transfer? 50 55 56 58 C
Industrial personnel of
Ordnance Depots are paid
by Administrative Check Acquitanc
1383 authorities on Pay Bills Audit Rolls Rolls e Rolls C
Information required by
PcsDA/CsDA from Service
Headquarters for
purposes of higher Audit Demi Official
should be obtained Correspondence Any of the
1384 through only CGDA DGADS three B
Information under RTI act
is supposed to be given
within _____ when it
pertains to life and liberty
1385 of a person? 72 Hours 48 Hours 24 Hours 7 days B
Initial claim for
reimbursement of house
rent in respect of an army Regional
officer is pre scrutinized PCDA/CD All the
1386 by ______? AAOBSO LAO/RAO A three A
Initial pay in the
reappointed post will be
fixed at minimum of the
scale of that post,If the
break in service is due to Any of the
1387 ______? resignation removal two None C
Inquiry is not mandatory
1388 in ___ cases? Minor Penalties Major Penalties Both None A
Inquiry shall be completed
with in ____ under SH
1389 Act? 30 days 60 days 90 Days 180 days C
Inspection of various
sections of the office of Technical Technical
PCDA (O) is conducted by Administration Administration Section, Section,
1390 ____ once in ___? Section, half year section, year half year year D
Inspection Report
prepared by O&M cell Only one
1391 consists of ____ parts? 4 3 2 part C
A government servant on
acquiring a lien on a post be
will ______ to hold the allowed give
lien previously acquired for a applicatio
on any other post, Unless limited n with a
1392 otherwise provided Continue Cease period request B
A government servant on
acquiring a lien on a post be
will ______ to hold the allowed give
lien previously acquired for a applicatio
on any other post, Unless limited n with a
1393 otherwise provided Continue Cease period request B

Instrument is negotiable No such


1394 till ____? Payment Satisfaction a or b restriction C

Insurance company once


admits claim for damaged
goods, it becomes ____
1395 for the business? Lender Creditor Debtor None C

Insurance premium in
respect of buildings in unit
premises, where feature
films are also exhibited 50% each Not to be
1396 should be paid out of ___ Public fund Regimental Fund by a, b paid at all B
Defence
Integrated Defence Staff Research
(IDS) is working under & Ex-
Department of ______ of Defence Developm Serviceme
1397 MOD? Defence Production ent n Welfare A
Interest on Advance
payment of Income tax, if
given in trial balance,
what will be done in final Credited to Debited Debited in
1398 accounts? Credited in P&L A/c capital to capital P&L A/c B
Interest on capital is ____
1399 type of account? Real Personal Nominal None C
Interest on Capital when
given in trial balance
appears in _____ of final Balance Both b &
1400 accounts? Trading A/c P&L A/c Sheet c B
Interest on Capital when
given in trial balance
appears on which side of
1401 tiral balance? Debit Credit Both None A
Internal Audit of store
accounts of units and
formations is conducted
1402 by ______? DAD DGADS Both None A
Internal Audit Report by FADS/Sec
CGDA is submitted to retary
1403 ____? Defence Secretary MOD DGADS (Def/Fin) D

A Government servant
retired on superannuation
on 31-8-2017. His leave at
credit as on 30-06-2017
was 280 days. What will
be total EL at credit for
encashment on 31-8-
1404 2017. 280 days 286 days 285 days 295 days C

A Government servant
retired on superannuation
on 31-8-2017. His leave at
credit as on 30-06-2017
was 280 days. What will
be total EL at credit for
encashment on 31-8-
1405 2017. 280 days 286 days 285 days 295 days C
Internal Audit Report by
PCDA/CDA is submitted to All the
1406 _____? GOC in C CGDA DGADS three B
Internal Audit report is
rendered by PCDA/CDA
1407 on _____ basis? Yearly Half yearly Quarterly Monthly B
Internal Audit report is
rendered twice in a year
covering the items 28th Feb
pertaining to the period 30th June & 30th 31st March & & 31st
1408 up to _____ & _____? December 30th September August None B
Internal Committee or
Local Committee under SH
Act has the powers of
1409 ____ Court? Civil Criminal Both None A

Internal Committees are


supposed to be As
constituted on ___ basis decided
by PCsDA/CsDA as per by
Sexual Harassment of Organizati PCDA/CD
1410 women at work place Act? Station Office on A B
Intimation regarding Local
purchae should not be Depends Should be
sent to the Central on the intimated
Purchase agency. Is it No. Should be item in annual
1411 true? Yes sent immediately procured basis B
Intimation regarding Local
purchases should not be Depends Should be
sent to the central on the intimated
purchase agency. Is it No. should be item in annual
1412 true? Yes sent immediately procured basis B
Investment of how much
of the wealth of the
subscriber is mandatory
under NPS, on atttaining
60 years of age i.e.
1413 superannuation? 60 50 40 20 C
Investment of how much
of the wealth of the
subscriber is mandatory
under NPS,in case leaving
the scheme before 60
1414 years of age? 80 60 40 20 A
Invoice in respect of
imported stores is
received in ____ for
pairing with copy of the PCDA/CDA Main All the
1415 packing accounts? LAO of the unit Office Unit three B
A Government servant
who is on leave on the 1st
day of January, 2016 and As
is entitled to leave salary decided
hall be entitled to pay in by the A or B as
the revised pay structure the date of option Compete opted by
from ______ under 7th for the revised nt the
1416 CPC? 01.01.2016 pay structure Authority employee D
A Government servant
who is on leave on the 1st
day of January, 2016 and As
is entitled to leave salary decided
hall be entitled to pay in by the A or B as
the revised pay structure the date of option Compete opted by
from ______ under 7th for the revised nt the
1417 CPC? 01.01.2016 pay structure Authority employee D

Invoice in respect of
Imported Stores is sent by Landing
1418 ISM, London to _______? CDA LAO Consignee Officer A
IO has to submit Inquiry
Report within _____ from
the date of his
1419 appointment? 20 days one month 3 months 6 months D
IRLA of a PBOR has ____
1420 parts? 2 3 4 5 C

IRLA of Army Officer is not


maintained by PCDA (O) in
which of the following Course of
cases of Officers instructions to Temporar
1421 proceeding on _______? abroad Study Leave y Duty None D
IntegrateIntegrate
Individual d Record d Record
Individual Running Running Ledger of Leave of Ledger
1422 IRLA stands for Leave Account Account Account Account B
Irrecoverable barrack Loss of
damages are treated as Terminal Outstanding Suspense public
1423 ______? Compensation demands amounts money D
Irrecoverable losses due
to thefts and fraudulent
use of railway warrants,
credit notes or railway Loss of
concession vouchers is Public Non of
1424 treated as: Cash Loss Store Loss Money these C
Irrecoverable personal
advances made to
individuals no longer in Loss of
Govt. Service is Public Non of
1425 categorised as: Cash Loss Store Loss Money these C
Requires
Is it incumbent on Audit permissio
officer to scrutinize the n of
disciplinary action taken Depends Higher
in the case of a Financial on the Audit
1426 Irregularity? No Yes case Authority B
Island Special (Duty) Hill
Allowance is admissible compensa
concurrently with which tory
of the following Hard Area Allowanc
1427 allowances? HAFA Allowance e CFAA B

A Government servant
who is on study leave on
the 1st day of January, As
2016 and is entitled to decided
leave salary hall be by the A or B as
entitled to pay in the the date of option Compete opted by
revised pay structure from for the revised nt the
1428 ______ under 7th CPC? 01.01.2016 pay structure Authority employee D

A Government servant
who is on study leave on
the 1st day of January, As
2016 and is entitled to decided
leave salary hall be by the A or B as
entitled to pay in the the date of option Compete opted by
revised pay structure from for the revised nt the
1429 ______ under 7th CPC? 01.01.2016 pay structure Authority employee D
Internet Internet
International Internal service service service
1430 ISP stands for Service Provider Provider Provider Presenter abc
Ledger to Ledger to
voucher voucher
Issue audit is conducted Voucher to ledger Voucher to ledger or vice and not
1431 from ___ to _____? or vice versa and not vice versa versa vice versa D
Issue of ASC articles from
Retail Shops/Ration
stands are priced at Officer i/c, Retail Local Audit Station Army
1432 applicable rates by shop/Ration stand Officer H.Qrs H.Qrs. A
Issue of chassis to local
body builders will be Any of the
1433 made on ____? Issue Voucher Convoy Notes two None B

Issue of samples stores of


AOC to
Contractors/Private firms
to help guide manufacture
of articles are treated as Unauthori
1434 ___ issues? Loan Payment Free zed A
Issue of samples to
Disposal Authorities are Any of the
1435 treated as _____ Issues? Payment Free Loan three B
Issue regarding counting
of pre-Commissioned
Service is decided by the
Administrative Authority,
in consultation with PCDA (P) All the
1436 _____? PCDA (O) Pune CDA (PD) Meerut Allahabad three C
Issuing Depots forard the
vouchers to LAO with a list
(Covering letter) known Forwarding Skeleton None of
1437 as??. Top List Memo List these C
By
payment
into the
Treasury
for the
quantity/
quantities
overdraw
n at the
payment
issue rate
It has to be ensured current in
during local audit that the
overdrawal of rations By underdrawal By underdrawal in month of
during a month has been within the month the subsequent overdraw All of
1438 adjusted: itself month al. these D
It is _____ function of
audit to prescribe what
such rules and orders shall
be or to interfere with
their administrative the
1439 application. the primary the main not the spiritual C

A Government servant
who retires while under
suspension pending major
penalty proceedings is Provisional
1440 entitled to get _____? Provisional pension Gratuity Both None A

A Government servant
who retires while under
suspension pending major
penalty proceedings is Provisional
1441 entitled to get _____? Provisional pension Gratuity Both None A
It is the definite
commitment of the _____
to reimburse to the
negotiating advising bank
whether applicant
provides the value of
negotiation or not in the
case of payment through Advising Issuing
1442 Letter of Credit? Buyer Seller Bank Bank D
Authority
It is the primary who
responsibility of the the authorities to allotted
______ to watch the whom allotments the All the
1443 progress of expenditure? PCDA/CDA are made budget three B
It is the responsibility of
___ Section to ensure that
all DIDS floated by them
have complete details and
are duly supported by
1444 vouchers Audit Accounts Both None A
It is to ensure in Internal
Audit that all the
expenditure and
disbursements are ?????,
vouched and correctly Authorise None of
1445 classified. Performed Transferred d these C
It shall be the duty of
______ to communicate
to the President all
decisions of the Council of
Ministers relating to
administration of the
Union and proposals for
legislation, to furnish Speaker of the Vice All the
1446 related information? Prime Minister House of People President three A

Action
taken is in
Action order. But
It was noticed by GE that taken is in he should
there is an imminent order. But have
danger to some buildings he should intimated
under his jurisdiction. He have to Local
took immediate action to intimated Military
protect the property. He Action taken is not to Local Command
reported the matter to in order. He should Military er and
CWE. Comment on the have taken prior Action taken is in Command PCDA/CD
1447 action taken by the GE? permission of CWE order er also A also D
It will be seen that in
order to reduce losses of
medical stores due to
time expiry, deterioration
to the barest minimum, Items
the perishable items are with a
classified into 3 groups for safe life Items
better control in the ranging with a life
Medical Depots. Which of Items with a life from two of more
the following is not the Items requiring of two years or to five than five
1448 one among them? cold storage less years years D
Items and maximum
quantities to be held by
GE in his Divisional Stock
1449 and laid down by GE CWE CE E in C B

Items for which neither


industrial nor defence
specifications are
available, _________
specifications are decided
1450 by the buyer of Defence? Temporary Adhoc Variable Fixed B
Items in doubtful cards
have to be conditioned
within ___ in Ordnance Three Six
1451 depots? One month Two months months months C
C) Upto
A Govt. official can 25% of
withdraw percentage as a B) Upto 25% of self
partial/temporary A) Upto 50% of self the contribution contributi
withdrawl under NPS contribution of Govt. and self on D) None
1452 2004? amount together amount of these C
C) Upto
A Govt. official can 25% of
withdraw percentage as a B) Upto 25% of self
partial/temporary A) Upto 50% of self the contribution contributi
withdrawl under NPS contribution of Govt. and self on D) None
1453 2004? amount together amount of these C
Items in the MFAI/IAR
reports which are
subsequently included in
the CGDA's
certificate appended to
the printed Appropriation
Accounts, will --------------- a or b as
taken out of the MFAI a or b as decided
report, but pursued till decided by
1454 finality? not be be formally by CDA Executive B
Items of ____ will not be
included by LAO in the Serious Financial
1455 Objection Statements? Irregularities Higher Audit Advice None C
Items of financial advice
??.. be included in
1456 objections statements. may not may will not will C
Items of receipts and
payments owing to lack of
information as to their
nature are compiled
1457 under _____ heads Deposits Services Advances Suspense D
Items of stores
purchased/supplied per
man/station/unit etc. are Non
1458 called as ____ items? NIV Special scaled Scaled D
Items of Stores retrieved
from work, which become
the property of
Contractor are mentioned
in ____ of Contract Schedule Schedule
1459 Agreement? Schedule B Schedule A C of credit D
Jharkhand kis kshetra ke
1460 adhin aata hai ? K Kh G Gh A
Journal entries are
supposed to be entered in High value to low Low value to high Chronoligi
1461 ____ order? value value cal None C

Journeys performed on
amenity (payment or free)
and other payment duties
are recorded in the Car
diary _____ by the Army
Units and Formations for
easy identification and With With Red
1462 linking? with Pencil With Blue Ink Black Ink Ink D
Jt. CDA (BR) Chandigarh is
under the administrative PCDA (WC) PCDA (CC) PCDA
1463 control of _____? Chandigarh Lucknow New Delhi None D
A Govt. official drawing
pay in Pay Level and
above are authorized to Pay level Pay level
1464 travel by Air during TD. Pay level 6 Pay level 7 8 9 A
A Govt. official drawing
pay in Pay Level and
above are authorized to Pay level Pay level
1465 travel by Air during TD. Pay level 6 Pay level 7 8 9 A
Jurisdiction of CWE is
generally known as ____
with reference to the
Regulations for the
Military Engineer
1466 Services? Area District Division Zone B
k kshetra mein awasthit
kendra sarkar ke
karyalayon ke bich Hindi
mein patrachar ka prtishat
1467 kya hai ? 100 95 90 65 A

K kshetra se G kshetra
mein awasthit kendra
sarkar ke karyalayon ke
bich Hindi mein patrachar
1468 ka prtishat kya hai ? 65 75 100 95 A

k kshetra se kh kshetra
mein awasthit kendra
sarkar ke karyalayon ke
bich Hindi mein patrachar
1469 ka prtishat kya hai ? 65 75 100 95 C
Kendriy Hindi smiti ke Prdhan Loksabha
1470 adhykash kaun hote hai ? Grih Mantri Raksha Mantri Mantri Adhykash C

Kh kshetra se G kshetra
mein awasthit kendra
sarkar ke karyalayon ke
bich Hindi mein patrachar
1471 ka prtishat kya hai ? 65 55 100 90 B
KM reading of vehicles
should be checked by the
authority responsible on
1472 _______ basis Daily Weekly Monthly Random A
KPL of a vehicle fixed by
the workshop has to be Unit Vehicle Vehicle Mileage
1473 mentioned in ? Car Diary Register Log Book Card C
L-1 is determined with As As
reference to ____ quoted Total Cost including Cost excluding decided decided
1474 by tenderers? Taxes Taxes by IFA by CFA B
Lady Welfare workers will
be allowed to use
government transport at
amenity rates for welfare Family welfare Other Ranks clubs
1475 works to visit centre and canteens Both a, b None C
Karnatak kis kshetra ke
1476 adhin aata hai ? K Kh G Gh C
Karnatak kis kshetra ke
1477 adhin aata hai ? K Kh G Gh C
A Govt. official is eligible
for availing LTC on
completion of one year of
continuous service. This is Re-employed Group A None of
1478 not applicable for. Fresh Recruits officers officers these. D
A Govt. official is eligible
for availing LTC on
completion of one year of
continuous service. This is Re-employed Group A None of
1479 not applicable for. Fresh Recruits officers officers these. D

Language used in circular first none of


1480 is third person second person person the above A

LAO (CSD) Chennai falls CFA Factories CDA (CSD) PCDA


1481 under whose jurisdiction? CDA Chennai Avadi Mumbai Bengaluru C
LAO auditing the stores
accounts of the Depot
receiving the stores is
1482 known as Consignor LAO Consignee LAO NLAO None B

LAO desires to carry out


stock verification. Whose
1483 permission is required? CDA Executive Both a, b GOI A

test check of the Selection


verification of Making addition of
LAO does not have credits in store or deletion in the vouchers
discretionary powers in accounts verified list of auditable for special
1484 which of the following? by LAO staff documents linking None B
LAO is responsible for
cash inspection in respect
1485 of ____? Public fund Regimental fund Both None A
If he is
put upon
enquiry
without He cannot
prior carry out
If he is put upon concurren actual
enquiry with prior ce of stock
LAO may carry out an If he considers the concurrence of PCDA/CD verificatio
1486 actual stock verification necessity PCDA/CDA A n B
LAO responsible to
conduct audit of store
Accounts of unit issuing
the stores is known as
1487 _____? Consignor LAO Consignee LAO LAO (D) LAO (E) A
LAO should see that limits
for conservancy stores
required by units during a
year as fixed by ____ are Station Army PCDA/CD
1488 not exceeded? Commander GOC in C H.Qrs A A
LAO will bring to the
notice of Local
Administrative authorities
in cases of failure on their Reported
part to carry out through Decided
periodical stock PCDA/CD on case to
1489 verification? Completely true Completely false A case C

C) 4 years D) 3 years
A Govt. official is eligible after after
for partial withrawl from commenc commenc
NPS account after A) 6 years after B) 5 years after ement of ement of
rendering ... Years of commencement of commencement contributi cotribitio
1490 service. contribution of contribution on n D

C) 4 years D) 3 years
A Govt. official is eligible after after
for partial withrawl from commenc commenc
NPS account after A) 6 years after B) 5 years after ement of ement of
rendering ... Years of commencement of commencement contributi cotribitio
1491 service. contribution of contribution on n D
LAO will bring to the
notice of PCDA not in
immediately by a special conformit
report in which accounts in unsatisfactory y with All the
1492 in a unit are Non-existent state rules three D
Statemen
ts
LAO will verify credits in forwarde
Public Fund Account cash Statements d by Pay
book with reference to forwarded by Accounts All the
1493 ____? Cheque Slips CDA Offices three D
Required Compete
to obtain nt to
approval settle
of main observati
competent to Required to send office for ons in
settle the their raising consultati
objections at their recommendation observati on with
1494 LAOs/RAOs are level s to PCDA/CDA ons Executive A
Late Attendance (up to
one hour) can be Any of the
1495 condoned by ____? AAO SAO/AO GO three C
Late Attendance (up to
one hour) can be
condoned on
______________
1496 occasions in a month? 2 3 4 Nil A
Late Entrant is defined as
an officer retired on
reaching the prescribed
age limit for compulsory
retirement with at least
____ years
Commissioned service
qualifying for pension but
whose total service is less
than _____ years as
defined in Pension
1497 Regulations for the Army 10, 15 15, 20 20, 25 25, 30 B
LD may be recovered from
the contractor a sum
equivalent to ____ % of
the prices of any stores
which the contractor has
failed to deliver within the
period agreed for delivery
in the contract, for each
week or part thereof
during which the delivery
of such stores may be in
arrears, where delivery
thereof is accepted after As As
expiry of the aforesaid decided Decided
1498 period. 0.5 0.05 by CFA by IFA A
Leave Acount is
maintained in Part --------
1499 of Service Book. II IV VI VIII C
Leave Not Due may be
granted to a permanent No such
Government servant with Leave of Restrictio
1500 no ____ at credit HPL EL any kind n A

Leave Not Due may be


granted to an employee
1501 who has no ___ at credit? CL HPL Both None B
A Govt. servant can visit J&K, A&N
any one place under Islands
special dispensation and
scheme of LTC with one J&K, A&N Islands Punjab, A&N Himachal J&K and
1502 Home Town conversion: and NER Islands and NER Pradesh NER only A
A Govt. servant can visit J&K, A&N
any one place under Islands
special dispensation and
scheme of LTC with one J&K, A&N Islands Punjab, A&N Himachal J&K and
1503 Home Town conversion: and NER Islands and NER Pradesh NER only A
Leave of AO GE will be
sanctioned by the PCDA/CD
1504 concerned _____? GE CWE RAO/LAO A D
a or b as
decided No such
Leave of Gorkha Officers by provision.
whose homes are in Nepal Crossing border sanctionin Normal
will begin and end on the Crossing Nepal of station where g rule is
1505 date of ____? Border working authority applicable A
a or b as
Leave of Officers having decided No such
homes in Sikkim and by provision.
domiciled in Bhutan will sanctionin Normal
begin and end on the date border of station Sikkim/Bhutan g rule is
1506 of crossing _______? where working Border authority applicable B
Leave on invalidment on
account of disability is
admissible for
Commissioned Officers for
_____ months and may
be extended up to _____
1507 months 6, 12 6, 18 8, 16 8, 24 D
Ledger Group checks the
pay book of soldier to
ensure the correctness of
_____ with reference to Transfers in his Personal All the
1508 entries in IRLA? career ACR Payments Details three B
Ledger Wing to eliminate
the possibility of opening
a duplicate IRLA requests
R section through a
forwarding memo marked Account Special
1509 as for ____? Personal tracing Duplicate tracing tracing tracing D
Ledgers for furniture in E in C
the office of E in C are branch
maintained by which of CAO, Ministry of themselv PCDA,
1510 the following? CE Defence es New Delhi B
Less expenditure to
Government is booked in
which column of Punching Plus Minus
1511 Medium ? Plus Receipt Minus Receipt Charge Charge D
Less Receipt to
Government is booked in
which column of Punching Plus Minus
1512 medium ? Plus Receipt Minus Receipt Charge Charge B
letter of credit is one in
respect of which another
Bank in the beneficiarys
country adds its
confirmation at the
request of the issuing
Bank is known as ____ Confirme
1513 letter of credit? Revocable Irrevocable d Revolving C
A Govt. servant drawing
pay in Pay level 5 is
entitled for transportation
of Baggage upto ------------
1514 Kg on permanent posting. 6000 5000 4000 3000 D

A Govt. servant drawing


pay in Pay level 5 is
entitled for transportation
of Baggage upto ------------
1515 Kg on permanent posting. 6000 5000 4000 3000 D

Letter of credit which may


be amended or cancelled
by the issuing bank at any
moment without prior
notice to the beneficiary is Reversabl
1516 known as ___? Revocable Revolving e None A
Letters from contractors
forwarding deeds of
assignment should
indicate whether bank in
whose favor such a
document is executed will Either a Both a
1517 function as a ___? Collecting Agency Financial bank or b and b C
Date on
Letters should bear the which
1518 date of ______? Approval of Draft Draft Preparation Despatch copied C
Liabilities are closed with either a
1519 ___ Balance? Debit Credit or b None B
Licence fee bills in respect
of Army Officers are sent Regional
1520 to ____? Officers concerned PCDA (O) CDA AO GE B

Licence Fee bills in respect


of Civilians are received
from _____ in PCDA/CDA AO/AAO
1521 office pay sections? BSO GE GE/BSO LAO/RAO C
Life Insurance Premium if
given in trial balance,
what will be done in final Credited to Debited Debited in
1522 accounts? Credited in P&L A/c capital to capital P&L A/c C
Lighting in
P&L
Lighting and Heating Account
expenses when given in and
trial balance, it will be Heating in
posted in ___ of final Profit and loss Balance Trading
1523 accounts? Trading Account account Sheet Account B
Limited Tender Enquiry is
done for purchase of
stores of the value up to
1524 Rs. ___ 2.5 lakhs 3 lakhs 15 lakhs 25 lakhs D
Bringing together
an entry in a
ledger etc and
supporting
voucher, to
ensure that the
entry in the
ledger etc is
Verification of strictly in
vertical with accordance with Both (A)
Linking in local audit horizontal the voucher or and (B) None of
1525 means: totallings vice versa. above these B
A Group B employee can
take a flight from the
following places to visit
NER under special Kolkata, New Guwahati, Bagdogra,
1526 dispensation scheme: Kolkata, Guwahati Delhi Bagdogra New Delhi A
A Group B employee can
take a flight from the
following places to visit
NER under special Kolkata, New Guwahati, Bagdogra,
1527 dispensation scheme: Kolkata, Guwahati Delhi Bagdogra New Delhi A

receipt Issue side


side of of
transfers- transfers-
receipt side of inward inward
Issue side of transfers-inward and issue and reeipt
transfers-inward and receipt side side of side of
Linking is done in which of and issue side of of transfers- transfers- transfers-
1528 the following manner? transfers-outward. outward. outward. outward. C
Both
'A&
#39; and
Linking of Issue vouchers 'B&# None of
1529 is carried out from??? Ledger to voucher Voucher to ledger 39; these A
Linking of purchases is
done on ___ side of Decided
Ledger in Local Audit of by LAO
Store Accounts in Army from case
1530 Units? Issues Receipts to case Both sides B
Both
'A&
Linking of Receipt #39; and
vouchers is carried out 'B&# None of
1531 from??? Ledger to voucher Voucher to ledger 39; these B

Liquidated damages is
1532 levied at ____% per week 0.2 0.4 0.5 0.1 C
Liquidated damages
should not exceed ___%
of valueof services/goods
1533 delayed 5 7 6 10 D
List of DMROs for which
OMROs are not found
adjusted will be extracted
by Accounts to Audit
Sections at the end of
1534 each ____? Month Quarter Half year Year B
List of Supporting
Documents is mentioned
in which Annexure of Annexure Annexure
1535 Charge Sheet? Annexure I Annexure II III IV C
List of Witness is
mentioned in which
Annexure of Charge Annexure Annexure
1536 Sheet? Annexure I Annexure II III IV D

Loan Schedule is prepared Amount None of


1537 ????.. Section wise code head wise wise the above B

A JCO appointed to a post


abroad, he does not wear
uniform due to diplomatic
customs, becomes eligible
for Half of outfit
allowance, when his
tenure of posting is for a Three
1538 minimum period of 6 months One year Two years years C
A JCO appointed to a post
abroad, he does not wear
uniform due to diplomatic
customs, becomes eligible
for Half of outfit
allowance, when his
tenure of posting is for a Three
1539 minimum period of 6 months One year Two years years C
Loans and Advances are
represented by Sector
1540 ____? A B K F D

Loans to State
Governments budgeted
under the Civil Estimates
of Ministry of Defence
(Major Head 7610-Loan
and Advances to State
Government) are advised
by _____ for credit to the
State Government by CAS, AO (DAD)
1541 RBI, Nagpur PCDA New Delhi CGDA Office MOD None C
Loans to State
Governments budgeted
under the Civil Estimates
of MOD are also advised PCDA
through CAS, RBI, Nagpur R&D New
1542 by _____ ? CGDA AO (DAD) MOD Delhi CGA B
Local Audit of units and
formations by DAD is
organized under ____ Only One
1543 categories? 4 3 2 category C
Local Audit Programme is
1544 approved by? GOC in C PCDA/CDA Both None B
Local Audit Programme is
submitted by LAO for
approval by PCDA/CDA
Main Office for _____
1545 (period)? Half year Year Quarter 9 months A
Both
'A&
Local Audit #39; &
Programme/Plan is PCDA/CD 'C&#
1546 approved by?? OC of the Unit LAO A 39; C
Local Committee is
constituted by ____ as per District
Sexual Harassment of Drawing and Magistrat Head of
1547 women at work place Act? District Officer Disbursing Officer e Office A
Local Purchase Articles of
ASC stores issued on
payment will be priced by
O i/c of ASC retail shop at Latest Payment Highest of Lowest of
1548 _____ rate? Stock Book Rate issue rates the two the two B
Local Purchase of stores
which are covered under
Central purchase cannot
be done for which of the
1549 following transactions? Payment Issues For Stocking None Both D
A minimum ____%
indigenous content on
cost basis shall be
required in Make cases in
1550 the successful prototype 20 30 40 50 B
A minimum ____%
indigenous content on
cost basis shall be
required in Make cases in
1551 the successful prototype 20 30 40 50 B
Long Term Integrated
Perspective Plan (LTIPP)
covers a period of ___
1552 requirements? 5 10 15 20 C
A.HQrs
Loss of Account Card in through CGDA
Ordnance Depot should PCDA/CD through
1553 be reported to ___? A.HQrs. PCDA/CDA A A.HQrs. C
Loss of audited
documents in a unit Major
should be classified as irregularit
1554 ____________ in audit? Observation trivial error y Objection D
Loss of blank forms of
Railway Warrants require Army PC of A
1555 regularization of _____? GOI MOD H.Qrs Kolkata A
Loss of blank forms of
railway warrants shall be
regularized under the PC of A (Fys.), Regional
1556 orders of Kolkata Army H. Qrs GOI CDA C
Loss of concession forms
1557 should be reported to Railway Authorities PC of A, Kolkata Both None C
Loss of original
Measurement Book will
be regularised under the
1558 orders of ??. PCDA/CDA LAO GOC-in-C GOC C
Final
Audit
Report is
Loss of stores will be rendered
struck off from ledgers at Preliminary audit by Sanction
which stage of processing Loss statement is report is rendered PCDA/CDof CFA is
1559 of loss statements? prepared by LAO A received D
Master
Loss statement for loss of General
Ordnance items in a of
Military Hospital will be LAO/PCD Ordnance
1560 priced by Military Hospital Ordnance Depot A Branch C
Loss statement for losses
in respect of which penal
recoveries from
individuals are involved Executive LAO/CDA/ None of
1561 are priced by : Authorities Supply Depots PCDA these C
A Minor head is
represented by ___ digit
1562 Number? 2 4 15 3 D
A Minor head is
represented by ___ digit
1563 Number? 2 4 15 3 D
Difference Transit losses
between the book recoverable from
value and sale the carrying
proceeds of stores company which
disposed of by or have been made
Loss statement is not under orders of DG good by the
necessary in which of the of Disposals or company
1564 following cases? other orders concerned Both None C
Loss due to
difference
between the
Loss statement is not book value and
required in respect of Loss due to fair sale proceeds of
1565 which of the following? wear and tear disposal Both None C
Loss statement is Qunitupli Sextuplica
1566 prepared in _______? Triplicate Quadruplicate cate te D
Loss statement is
1567 prepared in Form? IAFA-496 IAFA-497 IAFA-498 IAFA-499 C
Loss statements are
prepared in _____ by the
units proposing Quadrupli
1568 regularization of losses? Sextuplicate Quintuplicate cate Triplicate A
Loss statements are sent
in ____ for pricing by Quadrupli Qunitupli
1569 Stores Section of CDA? Duplicate Triplicate cate cate B
Loss Statements for losses
in respect of which penal
recoveries from
individuals are involved Executive LAO/CDA/ None of
1570 are priced by Authorities Supply Depots PCDA these C
Losses arising in
connection with
purchases through
purchasing organizations,
where fault is entirely
with them are not shown Decided Decided
1571 in App.A/cs Completely true Completely false by PCDA by CFA B

Losses due to expenditure


on freight in respect of Loss of
stores dispatched in error Public Non of
1572 is treated as: Cash Loss Store Loss Money these C
Highest Cost of Highest
Losses of dairy produce Current cost of Production in Sale rate Market
1573 are valued at ________ production force in force Rate C
A Money Bill shall not be No such
1574 introduced in the_____? Lok Sabha Rajya Sabha Both provision B
A Money Bill shall not be No such
1575 introduced in the_____? Lok Sabha Rajya Sabha Both provision B
Losses on account of
stores short landed
/damaged which remain
irrecoverable from the Loss of
carrier/port authorities Public None of
1576 will be treated as Cash Loss Store Loss Money these A

Losses on account of
stores short-
landed/damaged which As
are irrecoverable from the decided As
carriers, will be dealt with by decided
1577 at consignees' end as? Store loss Cash loss Executive by CDA B
Losses pertaining to issue
of stores in which cash Either Both
recoveries are required to 'A& 'A&
be made are classified as #39; or #39; &
??.loss in Appropriation 'B&# 'B&#
1578 Accounts. Cash Loss Store Loss 39; 39; A
Losses pertaining to issue
of stores in which cash
recoveries are required to
be made are classified as
.loss in Appropriation Either 'A' Both 'A' &
1579 Accounts. Cash Loss Store Loss or 'B' 'B' A
Losses pertaining to which
of the following are not Cantonm
exhibited in Appropriation Canteen Stores ent All the
1580 Accounts? Military Farms Department Boards three C

Losses resulting from the


dispatch of stores by Loss of
other than the authorized Public Non of
1581 procedure is treated as: Cash Loss Store Loss Money these C

Losses to which no precise Decided


monetary value can be by Decided
assigned should be shown PCDA/CD by GOC in
1582 in Appropriation Accounts Correct Incorrect A C C

Losses written off in


respect of stores short
landed at ports should be
classified as ____ and
exhibited in the statement Either a
under the appropriate or b at None.
heading in the the Need not
1583 Appropriation Accounts? Cash Loss Store Loss discretion be shown A
LPC cum Data Sheet in
respect of Army Officers
at the time of their
retirement is prepared in Quadrupli Quintupli
1584 ____ by PCDA (O)? Duplicate Triplicate cate cate C
LPP of more than
_____years vintage is not
taken as a real scale for
1585 comparison 1 2 3 4 abc
A non recurring payment
to a Government servant
from a source other than
Consolidated Fund of
India is known as Special All the
1586 _______? Fee Honorarium pay three A
A non recurring payment
to a Government servant
from a source other than
Consolidated Fund of
India is known as Special All the
1587 _______? Fee Honorarium pay three A
Last Last
Ration Ration
Consume Certificat
1588 LRC stands for?????. Last Ration Card Last Ration Credit d e D
Casual All of
1589 LTC can be availed during: Study Leave Maternity Leave Leave these D
LTC can not be availed
during which of the Clossed All the
1590 following periods? Casual Leave Half pay leave Holidays three C
LTC cannot be availed by Suspensio Promotio
1591 Govt. servant during: Transfer Temp Duty n n C
Legimate
Local Tender Limited Tender Tender All the
1592 LTE Stands for _____? Enquiry Enquiry Enquiry three B

Lump sum advances Regional


drawn by Field Imprest CDA of
Holders from Field M Section of PAO of
Cashiers will be intimated Regional CDA of PAO of the Imprest All the
1593 by PCDA (O) to ____? Imp. Holder Imprest Holder Holder three B
Lump sum advances paid
to Field Imprest Holders
by Field Cashiers are
compiled to _____ 00/018/6 00/018/6
1594 suspense head 00/018/64 00/018/65 0 1 B

M.T. Gasoline/Diesel
issued to the vehicles on
day to day basis as per
POL Retail Issue Voucher Mileage Vehicle
1595 is accounted for in the ??.. Car Diary Vehicle Register Card Log Book C
Machine Hour rate
method comes under All the
1596 ______? Absorption Apportionment Allocation three A
Credit
Machinery purchased for Debit Purchases
Rs. 10000/- included in Purchases and
purchases. What will be Debit purchases Credit purchases and Debit Credit
the adjustment in final and credit and Debit Machiner Machiner
1597 accounts? Mahinery Machinery y y B
Kendr sarkar ke
karyalayon mein ek varsh
mein Rajbhasha
karyawyan smiti ki kitni
baithakon ka aayojan hota
1598 hai ? 1 2 3 4 D
Kendr sarkar ke
karyalayon mein ek varsh
mein Rajbhasha
karyawyan smiti ki kitni
baithakon ka aayojan hota
1599 hai ? 1 2 3 4 D
A pensioner receiving
_______ pension and re-
employed subsequently is
not eligible for a separate
pension and gratuity for
the period of re-
employment under CCS
1600 Pension Rules? retiring superannuation A or B none C
A pensioner receiving
_______ pension and re-
employed subsequently is
not eligible for a separate
pension and gratuity for
the period of re-
employment under CCS
1601 Pension Rules? retiring superannuation A or B none C
MACP scheme envisages
grant of three financial up
gradations to Group A, B 10, 20, 30 of 12, 24, 36 of
& C employees at continuous regular continuous 10,20,30 12, 24, 36
1602 intervals of _, _, _ years? service regular service of service of service A

MACP scheme is
applicable to PBORs of 01.09.200 01.01.200
1603 Indian Army w.e.f. _____? 07.08.2003 01.01.96 8 6 C
MACP scheme is effective 01.09.200 01.10.200
1604 from _______ 01.01.2006 31.08.2008 8 8 C
MACP Scheme is not Organized Group A
1605 applicable to ________? service Group B services Both None A
MACP Scheme is not
applicable to which of the
following categories of All the
1606 employees? Casual Adhoc Contract three D
MACP upgradation is
allowed if the PBOR is
stagnated in a particular
pay level for a period of
1607 ___ years? 12 10 9 8 D
the
external
sector
balance
of the
economy
as
reflected
in the
current
the fiscal balance account
Macro-economic of the Union balance
Framework Statement Government as of the
shall contain an the growth in the reflected in the balance
assessment relating to gross domestic gross fiscal of All the
1608 ______? product balance payments three D
requires
Main disadvantage of It is time response is not great All the
1609 written communication is consuming spontaneous skills above D
Maintenance of Debt Accounts Accounts
Head Registers in respect Section of Section of
of DAD employees is the Admin section of Admin Section of CDA CGDA
1610 responsibility of ____ ? CGDA office CDA office office office C
Head of
Maintenance of the the
APARs is the duty of the SAO/AO Departme
1611 ______ Group Officer (AN) PCDA/CDA (AN) nt D
A person appointed as a
'Trainee' on
compassionate grounds
has to acquire minimum
Educational qualification
1612 in ________ years? 2 3 5 10 C
A person appointed as a
'Trainee' on
compassionate grounds
has to acquire minimum
Educational qualification
1613 in ________ years? 2 3 5 10 C
Major capital works are
original works costing
1614 ____ and above? 5 lakhs 10 lakhs 15 lakhs 50 lakhs C
Major Head is
represented by ___ digit
1615 number? 4 3 2 7 A

Major penalties are


awarded under Rule ____
1616 of CCS (CCA) Rules, 1965? 10 14 16 None B
Major penalty
proceedings are held
under which rule of CCS
1617 CCA Rules 1965 10 11 14 16 C
Majority of Government Mercantil
Accounts are kept under e and
1618 ____ basis? Accrual Cash Cash None B
Majority of the
Government Accounts are
1619 kept on ____ basis? Cash Accrual Both None A
Manipur kis kshetra ke
1620 adhin aata hai ? K Kh G Gh C
Manufacturing or
production overheads
come under which of the
following classification of Behaviour Element
1621 overheads? Functions wise Cost wise wise wise A

Map accounts maintained


by ______ are not subject Army Units and
1622 to audit by LAO? Map Depots Formations Both None B
Can be
audited
with
approval No such
of account is
Map accounts maintained Are subject to Are not subject to PCDA/CD maintaine
1623 by units and formations audit audit A d B
A person shall not be
qualified for appointment
as an Administrative
Member in administrative
tirbunal, unless he has
held for at least _____
years the post of
Secretary to the
1624 Government of India ? 5 4 3 2 D
A person shall not be
qualified for appointment
as an Administrative
Member in administrative
tirbunal, unless he has
held for at least _____
years the post of
Secretary to the
1625 Government of India ? 5 4 3 2 D
March Supplementary
Correction Manually
requires the sanction of PCDA/CD
1626 ____? CGDA CGA A None B
Marginal costing is a
costing method in which
____ are accumulated and
cost per unit is
ascertained only on the Overhead
1627 basis of such costs? Fixed Variable Direct s B
Material leave is granted All the
1628 on _____ pay Full Half No three A
Materials received at site Measure Any one
will be counted and Contractor Orders ment of the
1629 recorded in _________? Work Diary book book three C
Maternity leave is
admissible to female
government employees
for ___ days on one
1630 occasion? 90 180 240 730 B
Maternity leave is granted All the
1631 on _____ pay Full Half No three A
Maternity leave is not Threatened
1632 admissible for ____? Abortion Abortion Both None B
Matribhasha ke aadhar
par kendriye
karmchariyon ko kitni
kotiyon mein vargikrit
1633 kiya gaya hai? 1 2 3 4 D
Maximum amount of HBA
shall be ____ months
basic pay subject to
maximum amount
prescribed or the cost of
the house/flat or amount
according to repaying
capacity which ever is the
1634 least? 34 134 139 150 A
Maximum amount of HBA
shall be prescribed
months basic pay subject
to a maximum of ___
(lakhs) only or the cost of
the house/flat or amount
according to repaying
capacity which ever is the
1635 least? 25 50 75 100 A

A person shall not be


qualified for appointment
as the Chairman of Judge of
Administrative Tribunal Judge of a District Judge of a High Supreme Any of the
1636 unless he is or has been a Court Court Court three B

A person shall not be


qualified for appointment
as the Chairman of Judge of
Administrative Tribunal Judge of a District Judge of a High Supreme Any of the
1637 unless he is or has been a Court Court Court three B
Maximum number of
injections at AMA
consulting room within 10 No such
1638 days is ___? 5 10 15 limit C

Maximum period of
absence permitted as sick
list concession in respect
1639 of Army Officers is ____? 20 days 30 days 60 days 90days B

Maximum study leave


that can be granted to
Government servants
other than Central Health 36 24
1640 Services officers is ____? 60 months 48 months months months D
Maximum tolerance limit
allowed to exceed in ASC
1641 contracts is ____% 1 2 5 10 C
MB is not required for (1)
works executed by IEs (2)
Periodical Services (3) All the
Supplies through Supply 2 &3 are three are
1642 Orders 1 & 2 are correct 1 & 3 are correct correct correct D
Medical advance is not
admissible to the
employees of Pay levels
up to and their No such
1643 dependends 2 4 5 provision D
Medical treatment abroad
under CSMA rules Head of
requires a certificate from the
____ constituted for this Standing Departme
1644 purpose Local Committee Committee nt None B
the expenditure
commitment of the explicit
major policy contingent
changes involving liabilities, which
new service, new are in the form of
Medium-term instruments of stipulated annuity
Expenditure Framework service, new payments over a
Statement shall, inter alia, schemes and multi-year time-
1645 contain _______? programmes frame Both None C
Members included in
DPCs for Groups
'A' and
'B' promotion
by selection, should be Two three
officers who are at least levels levels
1646 _____? Sufficiently Senior One level above above above B
Decided
by PCDA
MES civilians are paid out in each
1647 of ____ Estimates? Defence Services MOD civil both case A
A person to whom
busiuness owes money is
1648 known as ___? Debtor Creditor Both None B
A person to whom
busiuness owes money is
1649 known as ___? Debtor Creditor Both None B
MES district is under the
1650 control of AGE (I) CWE GE CE B
MES establishment Industrial All the
1651 comprises of Military personnel civilian personnel personnel three D

MES work in the Principal


Controllers/Controllers
Office is mainly dealt with
in ____ sections (Other
1652 than Pay & Allowances)? 2 3 4 1 A
Method of providing
indicators for a body of
data or collection of
1653 record is called Indexing linking Pairing referring A
MFAI report is addressed
1654 to _____? GOC in C GOC in C by Name CGDA DGADS B
MFAI report is addressed GOC-in-C
1655 to: CGDA GOC GOC-in-c by name D
MFAI report is prepared
and submitted by LAO to
1656 PCDA/CDA on ____ basis Yearly Half yearly Quarterly Monthly C
MFAI Report is rendered
by ____ of the month
1657 following the quarter? 10th 15th 20th 25th C
Decided
MFAI Report is rendered June, Feb, January, by CGDA
for the Quarters Ending Sept,December, May,August,Nove April,July, every
1658 ______ March mber October year A
MFAI report is rendered in
1659 ???.. Parts 2 3 4 5 A
A person who accepts the
bill of exchange is known
1660 as ___? Drawer Drawee Seller Buyer B
A person who accepts the
bill of exchange is known
1661 as ___? Drawer Drawee Seller Buyer B
MFAI Report is rendered
1662 on ____ basis? Yearly Half yearly basis Quarterly Monthly C
Irregularities
reported earlier
MFAI Report Part I and remaining Fresh
1663 consists of ____? pending Irregularities a or b Both B
Mileage @ of ----------------
per Km is admissible for
carrying bicycle on
transfer between the
places not connected by
1664 Rail. Rs 0.60 Rs 1.00 Rs 1.20 Rs 1.50 C
Mileage Card is signed
??... by the unit
Commander or an officer Fortnightl
1665 nominated by him Daily Weekly y Monthly D
Mileage card should be
signed by the unit
commander or an officer
nominated by him on
1666 ______ basis Daily Weekly Monthly Random C
Military Accounts
Department has been
renamed as Defence
Accounts Department 1.10. 01.10.195
1667 w.e.f. ___? 15.08.1947 26.01.1950 1983 1 D
Deposit
Deposit works/ser
works/ser vices
Military Engineer Services vices with without
are to Plan and execute Agency Services, Agency Services, levy of levy of
the works of Defence with levy of without levy of departme departme
Accounts Department, as department department ntal ntal
1668 _______? charges charges charges charges B
Military Farms accounts
are maintained on Commerci All the
1669 ____lines? Cash Quasi Commercial al three C
Military Farms work on
1670 ____ basis? Commercial Quasi commercial Both None B
Military Identification
Number (MIN) for MRO
1671 contains ____ digits? 15 8 17 7 C
A person who accepts the
bill of exchange is known
1672 as ___? Drawer Buyer Payee Payer D
A person who accepts the
bill of exchange is known
1673 as ___? Drawer Buyer Payee Payer D
Military Service Pay MSP
is admissible to the Army
Officers at the rate of ___
1674 per month? 10800 15500 5200 None B
Military Service Pay MSP
is admissible to the Hony.
Commisioned Officers at
the rate of ___ per
1675 month? 10800 15500 5200 None B
Military Service Pay MSP
is admissible to the MNS
Officers at the rate of ___
1676 per month? 10800 15500 5200 None A
Military Service Pay MSP
is admissible to the PBORs
at the rate of ___ per
1677 month? 10800 15500 5200 None C
Milk is accounted for in Kilograms
______ in cattle yard and Kilograms ,
1678 in ______ in Dairy? Litres, Litres Litres, Kilograms , Litres Kilograms C

Minimum balance of EL
that should be at credit to
avail 10 days EL
Encashment on LTC , after
deducting the same from No such
1679 Leave A/c is __ days? 300 30 60 limit B
Minimum cooling off
period of _ years is
ensured between 2
assignments involving
substantial third party
payments for a DAD
1680 employee? 2 3 5 10 B
Minimum educational
qualification for direct
recruits Clerks will be Graduatio
1681 ____ Pass/equivalent? 10th 11th 12th n C
Period
Minimum rates of pay longer
should not fixed for which than
1682 of the following? Hour Day month None D
Minimum subscription
under CPF is ____% of
1683 emoluments? 6 10 15 20 B

Yes,
subject to
A person who has joined unmarrie
Govt. service in 1988 can Yes, subject to not Yes, if availed Never, d central
avail two LTC in a year availed any LTC in only Hometown two LTC Govt.
1684 2016. 2014-15. in 2014-15 in a year employee C
Yes,
subject to
A person who has joined unmarrie
Govt. service in 1988 can Yes, subject to not Yes, if availed Never, d central
avail two LTC in a year availed any LTC in only Hometown two LTC Govt.
1685 2016. 2014-15. in 2014-15 in a year employee C
Minimum wages are fixed
for which of the following
1686 works? Time Piece Both None C
Minimum Wages to be
reviewd at such intervals
1687 not exceeding ____? 10 years 5 years 3 years 2 years B
Minister, within _____ is
not a member of either of
House ceases to be
1688 Minister Two and half years Two years One year six mnths D
Minor Head corresponds
1689 to ____? Function Programme Scheme Activity B
Minor Head is
represented by ___ digits
1690 Number? 2 3 4 None B
Minor penalty
proceedings are held
under which rule of CCS
1691 CCA Rules 1965 10 11 14 16 D
Missing Part II Orders will
be called for by EDP
Centre, giving suitable
messages on Statement of
1692 ________________? Account PCDA (O) Website Both None C
MM Food is authorised to Only Non-
1693 ? Only Vegetarian Vegetarian Both None A
Mobilization Advance
under special
circumstances can be paid
up a Maximum of ____%
of the value of the
1694 contract ? 5 10 15 20 B
Modifications in the
existing conditions of CFA
contract not involving under
rates enhancement and CFA in intimatio
no extra expenses can be consultation with n to
1695 sanctioned by CFA CDA/IFA CDA/IFA None B
A person who has joined
Service in July 2010, after
completing the first 8
years of service can avail
1696 his first LTC in the block: 2020-21 2018-19 2022-23 2017-18 A
A person who has joined
Service in July 2010, after
completing the first 8
years of service can avail
1697 his first LTC in the block: 2020-21 2018-19 2022-23 2017-18 A
Moneys received by the
govt in repayment of Consolida
loans will become a part Contingency fund Public account of ted fund None of
1698 of ------ of India India of India the above C
Monthly Expenditure Units
Return of Army Units is themselv All the
1699 prepared by ____? LAO/RAO PCDA/CDA es three B
Monthly Expenditure
Return of GE is not signed
by which of the following Both b &
1700 officers? GE AO GE RAO/LAO c C

E section Accounts
Monthly Expenditure of Section of
Return of GE is prepared PCDA/CD PCDA/CD
1701 by ________? Sub division of GE AO GE A A A
Monthly PLI Schedules are
forwarded by PCDA (O) to PLI Directorate, PLI Directorate,
1702 ________? New Delhi Kolkata Both None B

Monthly report of Central


Index, maintained by EDP
centre of PCDA (O) is Permanen
handed over to ____ t Records Records
1703 section/wing/cell? Ledger wings Accounts section section Section D
Monthly statement of
account in respect of Navy
personnel is issued by Navy
1704 _____? Naval pay office PCDA (Navy) NLAO HQrs. A
Monthly Test check of
IRLAs is done by AO/SAO
1705 to the extent of ______? 0.02 0.03 0.08 0.1 D
Month-wise LPC-Cum-
Data Sheets, maintained
by Pension Cell will be
retained for __ from the
month of Retirement of
1706 Army officer? 75 years 50 years 40 years 35 years D
Moribund accounts of the
defunct funds to which
subscriptions have now
ceased, are maintained by CDA (Funds) CDA All the
1707 ______? CDA (PD) Meerut Meerut Meerut three B
A person who is usually of
sound mind, but
occasionally of unsound
mind, ___ a contract May make in Not
when he is of unsound presence of a May not defined in
1708 mind Gazetted Officer May Make Make the Act C
Movable property
includes ___ as per
1709 Conduct Rules Radio Refrigerator Both None C
Movable Property All the
1710 includes ______? Jewellery Horse Motor Car three D

Move of an officer to
outstation for attachment
on __ will not be classified
as Permanent even if the Bonafide
duration of stay Course of Disciplinary Governm All the
1711 exceeds180 days? instruction Grounds ent Duty three B
Multiple Most
Multiple Protocol Private Preferred
Multiple Protocol Labeled Labeled Label
1712 MPLS Stands For Label Switching Switching Switching Switching abc
Mr. 'K' was
having 240 days HPL at
credit on 1-1-2018. He
was on an unauthorised
absence for a period from
2-3-2018 to 6-4-2018
which was treated as dies
non. What will be the HPL
at his credit as on 1-7-
1713 2018. 250 days 255 days 248 days 260 days C
When cash
security is
MRO is not necessary to Deposit works recovered in the
deposit which of the amount received payments due to
1714 following transactions? from user Contractor Both None B
Quintupli
1715 MRO is prepared in Quadruplicate Triplicate Duplicate cate B
MRO is prepared in
1716 _____? Sextuplicate Quadruplicate Triplicate Duplicate C
MRO is valid for a period
1717 of 20 days 21 days 14 days 30 days B
MS branch of
IHQ/DGAFMS/TA
Directorate is supposed to
issue retirement order
____ before in respect of 12 10
1718 Army Officres? 24 months 18 months months months D
kendr sarkar ke
karyalayon mein kh
kshetra se kh kshetra ke
bich hindi mein patrachar
1719 ka prtishat kay hai ? 65 75 100 90 D
kendr sarkar ke
karyalayon mein kh
kshetra se kh kshetra ke
bich hindi mein patrachar
1720 ka prtishat kay hai ? 65 75 100 90 D
A person who is usually of
unsound mind, but
occasionally of sound
mind, ___ a contract May make in Not
when he is of sound presence of a May defined in
1721 mind? May not Make Gazetted Officer make the Act C
Nagaland kis kshetra ke
1722 adhin aata hai ? K Kh G Gh C
Nagar Rajbhasha
karyawyan smiti ki
baithkon ki avadhi kya Inme se
1723 hai? Timahi chaumahi Chahmahi koi nahi C
Name the agency
responsible to conclude
Rate Contracts for the
General requirements of
all the central
Governmemt Army Purchase
1724 Departments? Organization DGS&D Both None B
Name the agency
responsible to issue
modifications to the Ministry of Ministry of Ministry C&AG of
1725 provisions of GFR Defence Defence/Fin of Finance India C
Name the authority
responsible to carry out
Acquisition of land and
buildings required for
1726 Defence purposes. MES DGDE E in C GOI B
Name the authority, who
issues specific directions
in the case of isolated
cases of provisional PCDA/CD
1727 payments MOD GOC in C CGDA A A
Name the equivalent Wing Air
officer in Air Force for Command Commod
1728 Brigadier in Army? Group Captain Air Vice Marshal er ore D
Name the equivalent rank
in Indian Air Force for
Lieutenant in Indian Pilot Squadron
1729 Army? Flight Lieutenant Flying Officer Officer Leader B
Name the first state in
India which passed a law Tamilnad
1730 on right to information Rajasthan Delhi u Goa C
Name the item of
expenditure which does
not appear in punching
medium prepared by AAO
GE, but will be accounted
for in Construction
account and reflected in ISA CP
1731 MER? USR Baby Indent voucher voucher D
A person who owes
money to businnes is
1732 known as ____? Debtor Creditor Both None A
Name the kind of leave
that is not debited to any Child Adoption Commute
1733 leave account. Earned Leave Leave d Leave HPL B
Name the officer (In a
CWE office) responsible to
advice CWE on contract
matters and fixing of star Chief Technical Surveyor
1734 rates? Examiner BSO of works DCWE D
Name the system
followed for collection or
delivery of supplies and
stores in economic Efficient and Barter All the
1735 manner by units Carter Patterson Economic system three A
National Pension System 01.04.200 01.01.200
1736 came into force w.e.f. 01.01.2003 01.01.2004 4 6 B
National Pension System
1737 has ____ tiers? 4 3 2 only one C
National Pension System
has been introduced w.e.f 01.07.200 01.01.200
1738 ____? 01.01.2004 01.04.2004 4 6 A
Navy has ___ Minor heads
1739 of accounting? 8 9 10 12 B
Short
Junior Service
Nb Sub, Sub and Subedar Commissi Commissi
Major in Indian Army are Non Commissioned Commissioned oned oned
1740 _____? Officers Officers Officers Officers C
Negotiable Instruments
Act came into force w.e.f. 01.04.188 01.07.188
1741 _____? 01.01.1882 01.03.1882 2 2 B
Negotiation is held only
1742 with ______ firm L1 L2 All firms L3 A

official
language
A person, who desires to of the
obtain any information area in
under RTI Act, shall make which the
a request in writing or applicatio
through electronic means n is being Any of the
1743 in ____? English Hindi made three D
Net amount outstanding
under head Cheques &
Bills / Pay and Accounts
Office Electronic Advices
will be reviewed and
reconciled once in every
_____ by Accounts
1744 Section of PCDA/CDA? Day week fortnight Month D
Shown separately Shown separately
in the Balance in the Balance Deduccte
Net Loss is ____________ sheet on Liabilities sheet on Assets Added to d from
1745 in the balance sheet? side side Capital Capital D
Shown separately Shown separately
Net Profit is in the Balance in the Balance Deduccte
____________ in the sheet on Liabilities sheet on Assets d from Added to
1746 balance sheet? side side Capital Capital D
New Account will not be
opened by PCDA (O) in
the absence of which of
the following details of
newly commissioned All the
1747 officers? PAN Home Town e-mail id three A
Compilati
on of
Compilation Of Monthly
Punching Medium compilation of bill Progress None
1748 New Compilation System Data processing data Report ofthese abc
NCC
whole
time
officers
New Pension Scheme is without
applicable to which of the any
following officers joining former
service on or after Commissioned Govt.
1749 01.01.2004? officers of Army NCC officers service None C
Newly commissioned
officer shall not be
entitled to pay on first
appointment for a period
in excess of ___ days
before the date on which
1750 he reports for duty? 30 days 15 days 45 days 60 days A
One for
Next Below Rule is applied One time One
1751 on ______ basis Vacancy measure principle None C
NIV articles should not be
issued on payment by
Supply and Store Depots
prior to obtaining the
1752 rates from ____? Army H.Qrs. MOD CGDA MOD (Fin) D

Niyamit Hindi Bhasha January


pathykramon ki Evam February
parikshyen kis kis May evam March Evam Septembe Evam
1753 mehinon mein li jati hain ? November October r December A
A post carrying a definite
rate of pay sanctioned for Deputatio Time
1754 a limited time Permanent post Temporary post n post Scale post B
No action to relinquish
any hiring will be taken by
MES without the sanction PCDA/CD
1755 of _____? CFA GOI E in C A A
No advance of DA for
Temporary Duty in
respect of Army Officers
beyond ______is paid by
1756 PCDA (O)? 30 days 60 days 120 days 180 days D
any order of an
No appeal lies against Any order made by interlocutory
1757 ___? the President nature Both None C
Pay &
No appropriation is Allowanc All the
1758 necessary for ____ Receipts Expenditure es three A

No appropriation is
needed in respect of Both
recoveries of expenditure Initially
which are treated as and
1759 receipts_________? Initially Finally finally None C
No Audit Report is
required for the
regularisation of Loss
1760 upto?.. Rs 1 Lakh Rs 2 Lakhs Rs 3 Lakhs Rs 4 Lakhs B
No cheque should be
handed over by D section
to the representative of
supplier except under the Addl.
order of ______ in a CDA/Jt. PCDA/CD
1761 PCDA/CDA office? Group Officer SAO/AO CDA A D

No claim for
compensation shall be
entertained by a
Commissioner unless
notice of the accident has
been given in the manner
hereinafter provided as
soon as practicable after
the happening thereof
and unless the claim is
preferred before him
within ______of the
occurrence of the
1762 accident? 1 month 6 months one year two years D
Distance
is less
than 20
Km with
No CTG on transfer is no change Bachelor
admissible in which of the Distance is less Distance is more of Govt.
1763 following cases than 20 Km than 20 Km residence Servant C

No draft para should be


concurred without the Addl.
personal knowledge of CDA/Jt. PCDA/CD
1764 ____ in PCDA/CDA office? GO (IA) GO (AN) CDA A D
A post carrying a definite Ministeria
rate of pay sanctioned l
without limit of time is appointm Time
1765 known as ____? Permanent post Temporary post ent Scale post A
No existing road in a
Cantonment may be
closed and no new roads
opened without the Station
approval of the CEO, Cantonment Command
1766 ________? Board PCDA/CDA er GOC in C D

No formal re-
appropriation is necessary
for transferring funds
under the same control All the
1767 head between ____? Commands Areas Sub Areas three D
No Government servant
shall accept or permit any
member of his family on
his behalf to accept any
gift except on occasions
laid down in Rule ____ of
C.C.S. (Conduct) Rules,
1768 1964? 2 3 5 13 D

No item of financial advice


rendered by CDA office
will be pressed upon
without the knowledge of
the _______ with whom
the proposition should be Command or
1769 fully discussed Army H.Qrs Area CGDA DGADS B
No leave of any kind can
be granted for a
continuous period of
_____ except with the
1770 sanction of President 180 days 360 days 2 years 5 years D
No leave of any kind can
be granted to a
Government employee for
a continuous period
1771 exceeding _____ years 2 3 4 5 D
No lump sum allotment
will be made below
commands/Areas/Division
s except with the sanction PCDA/CD
1772 of ______? GOC in C Chief Engineer A E in C A

No materials will be
supplied or issued on loan
from a Factory to other
Military or Non-Military
Government
Depart??ments except on Controller PC of A
1773 the authority of the ____? General Manager DGOF of Fys. Kolkata B
No member of the
establishment below the
rank of __ is to receive
any strangers in the
rooms in which the
business of the office is Gazetted
1774 carried on? IDAS Head of Office Officer None D
No move of an officer
shall be classified as
Permanent if it is
undertaken in pursuance discharge of
1775 of ________? Tour of Inspection duties Both None A

A Pr.Controller/Controller
may not over-rule a
decision given by a
predecessor in office
1776 without reference to ??? The predecessor CGDA Both MoD B
No objection should ever
be issued by ____ Section
nor should they enter into
any correspondence with
Officers Commanding and
1777 others Stores Misc. IA None C

No official
documents/papers or
publications may be taken
out of PCDA/CDA office
without the written
1778 permission of the ____? PCDA/CDA Addl. CDA/Jt. CDA GO (AN) SAO/AO D
No OP work should
extend beyond___
1779 working seasons? 5 4 3 2 D
No operational work
should be ordered on Civil
Agencies in areas where
MES exist, without prior
concurrence from Div. PCDA/CD
1780 ______? Command H.Qrs. Formation H.Qrs. H.Qrs. A A
No Operational work will Corps
be ordered unless it has Army Command PCDA/CD
1781 been approved by____? Army H.Qrs. Commander er A A
No order involving
abandonment of revenue
shall be issued by CFA Approval of next Concurrence of
1782 without the _________? higher authority Financial Adviser Both None B

No pension is admissible
to a permanent employee
who retires before
completion of ___ years
1783 qualifying service? 5 10 20 33 B

No sale of any stores will


be made to private bodies
by MES without the prior
1784 sanction of ____? E in C PCDA/CDA DGADS GOI D
No sanction is necessary
for lodging cash deposit in
a bank or deposits in a
saving bank account from
out of salary or Depends
accumulated savings of a on case to No
1785 Government servant. Correct Incorrect case Comment A
No sum shall ordinarily be
credited to Government
by debit to a _____; Credit
must follow and not
precede actual
1786 realization? Service Head Suspense Head Both None B
A Principal
Controller/Controller
__________ over-rule a
decision given by a
predecessor in office Depends
without reference to the on case to
1787 C.G.D.A. may may not can't say case B
No withdrawal of money
may be made from the
Government Account
except by presentation of
_____ in support of
relevant claim for the Documen
1788 purpose? Bill Voucher t Form A

No. of children for whom


CEA/HS is drawn at a time No such
1789 should not exceed __? One Two Three limit B

Nodal officer designated


under Sexual Harassment
of women at work place
act is supposed to forward
the complaint received to
the Local Committee
1790 within ___ days? 2 5 7 10 C
Which are not
required to be Issued for
Nominal Vouchers are struck off, test
prepared in respect of Received brought on purposes
1791 stores? erroneously charge to HQrs All D
Non entitled Govt.
employees can travel by
Air and claim the fare for
travel from to Srinagar
while availing Home Town
LTC (visiting Srinagar in
1792 lieu of Home Town)? Duty Station Delhi Mumbai Any place B
Non entitled officers can
perform air journey by
both national and private
airlines between places
connected by train but The fare of the
reimbursement restricted entitled class by First class
1793 to LTC 80 scheme train Ac train AC Bus B
Non receipt of DMRO for
which OMRO has been
adjusted by Audit Section
should be taken up by RBI, CAS
1794 Accounts with? Audit Section Unit Bank Nagpur C
Non-Effective Account
Files received in the
Section initially will be
treated as ___by
permanent records
section of PCDA (O) for Frequently asked Moving New
1795 one year? Temporary record record Record Record C

Normal isues of stock are


usually stopped at ____
level and made only under Danger Ordering
1796 specific instructions? Maximum level Minimum level level level C

Normally after how many


pages, a file should be
closed and a new volume
1797 should be opened? 500 250 100 150 D
A procuring entity may
debar a bidder or any of
its successors, from
participating in any
procurement rocess
undertaken by it on GeM
portal, if it determines
that the bidder has
breached the code of not No such
integrity, for a period of not exceeding one not exceeding exceeding limit. For
1798 _____? year two years 3 years life time B
Normally leave will
commence _____an
individual is struck off On the
duty if relieved in the A/N of Any of the
1799 forenoon? On the date On the next date the date three A
On the
Normally Leave will A/N of
terminate on ____if an the date
individual rejoins in the the day preceding on the date of of Any of the
1800 afternoon? that of rejoining rejoining rejoining three B

Normally who will keep Appointin Immediat


the original documents of Disciplinary g e Superior
1801 a disciplinary case? Presenting Officer Authority Authority Officer A
Normally, the number of
supplier firms in Limited
Tender Enquiry should be
1802 more than _____? Two Three Five One B

Not less than ____


Members from amongst
employees preferably
committed to the cause of
women or who have had
experience in social work
or have legal knowledge
should be nominated as
members of Internal
committee constituted
1803 under SH Act? 2 3 4 Half A

Not less than _____


members must be women
in the Internal Committee
consituted under the
1804 provisions of SH Act? One fourth One third Half Two third C
Not more than ______
compensatory leave is
allowed to be availed of at
a time by a Government
1805 Employee? 4 days 3 days 2 days One day C
NPS is applicable to
central government
employees appointed on 02.01.200 02.04.200
1806 or after ____? 01.01.2004 01.04.2004 4 4 A
1st
January of the date
NPS subscription recovery the month the next individual
will commence from the month of following the year of applies
1807 ____? joining month of joining joining for PRAN B
He is on
Temporary Duty
NRA is not admissible to a and drawing Daily
1808 PBOR when He is on leave allowance None Both a, b D
A production or service
location, function, activity
or item of equipment
whose costs may be Cost
attributed to cost is Allocation
1809 defined as _____? Cost Unit Cost Centre unit None B
D) None
1810 NSDL is answerable to . A) LIC B) Axis bank C) PFRDA of these C
Number of injections is
limited to normally ____
within 10 days in the No such
1811 consulting room of AMA? 5 10 15 limit B
Number of mandays No. of No. of
required for scheduling of No. of No. of vouchers/ vouchers/
1812 vouchers is ??????.. vouchers/300 vouchers/350 400 450 B
Numerical Account of all
stores drawn in bulk for Stock Stores in
use on maintenance Purchase Hand
1813 services is maintained in Stock Register Materials Register Register Ledger D
O&M Inspection is
conducted on ______
1814 basis? Fixed Percentage sampling Both None B
O&M inspection of
sections of Main office of
PCDA/CDA is done once in
1815 _____? a quarter a Half year a year two years C
O&M Inspection Report is
supposed to be forwarded
to the concerned
section/sub office within
___ completion of two
1816 Inspection? One month three weeks weeks One week B
Primary
unit of
Object Head corresponds appropria
1817 to ____? Function Programme Scheme tion D
Object Head is
represented by ___ digits
1818 Number? 2 3 4 5 A
Object Heads are
primarily meant for
______ control over
1819 expenditure? Itemized Over all audit None A
A promise made without
any intention of
performing it is defined as
____ in Indian Contract Malafide
1820 Act? Coercion Free Consent Fraud Intention C
Occupation and vacation Unit
returns are prepared by authoritie All the
1821 _____? BSO AAO BSO s three A
Occupation/Vacation
returns for all officers
quarters on the station
pool are prepared by Station
1822 ____? Commander MES authorities AO GE None B
Office Automation
module implemented in
PAOs (ORs) across the
country is known as
1823 project _____? Tulip Sugam Suvigya Dolphin D
Office Automation
module used in PCDA (O)
is named as Project
1824 ______? Suvigya Sulekha Sugam Skylark B
Non
verbal
Office not is an example Vertical Horizontal communi None of
1825 of communication communication cation the above A
communi
cation to
another
communication to Communication organisati Decision
1826 Office note is a tool for larger group to another office on making D
on
separate With the
1827 Office note is filed on left side on right side file PUC A
Rule
Position
An introduction on the All the
1828 Office note must have Para Facts of the Case subject above D
an
opinion
and the
Precedents in grounds
cases where there on which
are no the
Office Note should not The facts of the authoritative opinion is
1829 contain _____? case rulings based None D

Office of the DEOs and


their outstation
representatives fall under
which Category of the unit
for the purpose of Cash
1830 Inspection by LAO? I II A B D
Kin rajyon mein urdu Dono
Rajbhasha ke rup mein Rajyon Inme se
1831 ghoshti kiya gaya hai ? Bihar Andhra Pradesh mein koi nahi C
Kin rajyon mein urdu Dono
Rajbhasha ke rup mein Rajyon Inme se
1832 ghoshti kiya gaya hai ? Bihar Andhra Pradesh mein koi nahi C
A promissory note, bill of
exchange or cheque
drawn or made in India,
and made payable in, or
drawn upon any person
resident, in India shall be
deemed to be ____ Indeginou
1833 instrument? Inland Indian Foreign s A
Officer of pay level 7 is
entitled to travel by ____
Class while on tour
journey by sea between
A&N islands and main
1834 land? Delue First/A cabin Second/B Bunk B
Officer of which pay level
and above can travel by
1835 AC Bus while on tour? 5 6 8 9 B
Officer of which pay level
and above can travel by
AC-I class in Train while on
1836 tour? 9 12 14 15 B
Officer of which pay level
and above can travel by
AC-II class in Train while
1837 on tour? 5 6 8 9 B
Officer of which pay level
and above can travel by
Air in Business class while
1838 on tour? 9 11 14 15 C
Officer of which pay level
and above can travel by
Deluxe class for travel by
River between A&N
islands and main land
1839 while on tour? 6 8 9 10 C

Officer of which pay level


and above can travel by
Highest class for travel by
1840 River while on tour? 9 10 11 12 A
Officer responsible to
arrange procurement of
stores required for the AGE of the Sub
recoupment of divisional Division Store
1841 stock in a GE office is BSO concerned Keeper all A
Officer under whose
internal audit control, a
public servant is serving is Audit Audit
1842 known as _____? Accounts officer Controlling officer Controller Officer D
Officers assisting the Chief
of Army at the Army Head Public Personal
Quarters are known as Private Staff Principal Staff Staff Staff
1843 ____? Officers Officers Officers Officers B
A property when taken off
from ____ is deemed to
be abandoned and will
not be entitled to Works
maintenance funds by Care and PCDA/CDA program All the
1844 MES? maintenance Records me three A
Officers in the pay level
___ have an option to
office car facility or draw
1845 TPTA? 10 11 12 14 D

Officers of a unit attached


on disciplinary grounds to
another unit or suspended
from duty and attached
are continued to be
shown in the Strength
Return (Nominal Roll) Decided Decided
against the appropriate by CO of by PCDA
1846 appointment. Correct Wrong the unit (O) A
Officers of the rank of
____ and above have the
option of drawing TPTL or
to use Government Lt.
1847 transport? Brigadier Major General General Colonel B

Officers on Course of
Instructions of 10 weeks
or more duration are
shown separately as on on on Extra
officers _______ in Supernumerary Skeleton Establish
1848 Strength Returns by units? on training Strength Strength ment B

Officers on TD/Permanent
Posting/LTC can draw
advance for self or family
members, before ____ of
proposed date of onward
1849 journey? 30 days 60 days 65 days 95 days D

Officers posted to stations


where married
accommodation cannot
be provided to them can
ante date their seniority
by ____ period spent in
previous station subject to
1850 fulfilment of conditions? Full Half the 3 months 6 months B
Officers sick in hospital or
on sick leave are
continued to be shown in
the Strength Return in the Depends Decided
proper place with a on case to by CO of
1851 suitable remark. Correct Wrong case the unit A

Officers who marry before


the age of ___ years will
not be entitled to married
accommodation until they
attain that age and will be No such
1852 required to live in a mess? 28 25 21 restriction B
Official Language Rules
1976 extend to whole of
1853 India except ______ J&K Tamil Nadu Both None B

Officiating Promotion may


be granted in case when
an officer officiates in an
appointment in the higher
rank for a minimum
1854 period of ___? 180 days 90days 60 days 30 days D
A recruit will become
entitled to the pay of
sepoy from the date he
completes training and Posted to
1855 gets _____? Attested Mustered any unit recruited A
Offset clause is applicable
where the estimated cost
of the acquisition
proposal is Rs. ____ crore
1856 or more? 300 500 1000 2000 D
On an excel sheet the
active cell in indicated by A dark wide A blinking By italic
1857 ? A dotted border border border text abc

On Commission into
Army, Form 'A'
is prepared, based on
which Account is opened
for the respective officer.
Who will sign the form CO of the
and who will coutersign Officer, Appointing Officer, CO of the Unit, Officer,
1858 the same? Authority Unit PCDA (O) PCDA (O) B
On completion of the
work, Work Diary and
Contractors order book
are kept under safe
1859 custody by ______? Contractor PCDA/CDA AO GE GE D
On financial up-gradation
to a Central Government
servant under MACP
Scheme, which of the Classificat
following remain ion of
1860 unchanged? Pay level Pay post None C
On grant of financial up
gradation under MACP
scheme, which of the
following does not change
in respect of the All the
1861 employee? Designation Classification Status three D
On grant of MACP
upgradation, AAO AO
1862 becomes _____? AO SAO (MACP) None D
On his selection to IDAS,
Mr. 'X' is asked
to report to NADFM, Pune
initially i.e. for the first
time. What will be his Only TA/DA as
TA/DA entitlement for TicketFar admissbil
journey for the first time TA/DA as e is e on
from his native place to No TA/DA admissible on admissibl Permanen
1863 Pune? admissible Tour e t Transfer A
On opening of a bid, it is
noticed that there is a
variation in the rate
quoted by the Vendor in
figures as that of amount
expressed in words. As
per rule, Committee
intimated him that the
rates as the amount Submit
shown in words will the case
prevail. But the vendor for
did not accept for the decision Committe
change. What course of of e will
1864 action will you suggest? Retendering Reject his/her bid CFA/IFA decide B
On submission of Inquiry
Report _____ of
Honorarium is paid to
retired Government
1865 servant appointed as IO? 1 0.75 0.5 0.25 C

He should He should
A Regional CDA has obtain consult
reduced the amount of permissio the
Cash Assignment since it n of disbursing
may prove much in excess higher officer
of requirements of the Action taken by Action taken by authoritie before
1866 Disbursing Officer CDA is not in order CDA is in order s doing so B
On the domestic
occasstions Group A
Government servant can
accept gifts upto value of No such
1867 ____? 7500 15000 25000 limit C
On the domestic
occasstions Group B
Government servant can
accept gifts upto value of No such
1868 ____? 7500 15000 25000 limit B
On the domestic
occasstions Group C
Government servant can
accept gifts upto value of No such
1869 ____? 7500 15000 25000 limit A
On the expenditure side
there are ____ Major
1870 Heads? 4 5 6 7 C
On the GeM portal, Direct
Purchase can be done up
to the value of goods Rs.
______ without
1871 comparison? 25000 30000 40000 50000 A

On the GeM Portal, L1


purchase enables
purchase for order values
between Rs. ____ and Rs. 50,000/-
____ by way of and 25,000
comparison between at 25000 and 2.5 25,000 and Rs. 30,00,000 and Rs.
1872 least three different OEMs lakhs 5,00,000 /- 30,00,000 B
On the grounds of
urgency, one PCDA
authorised a payment Requires
without pre audit which Requires permissio
normally requires pre Action is not in permissio n of
1873 audit? order Action is in order n of CGDA DGADS B
On the grounds of urgent Appropria
military necessity or te
urgent medical reasons, Engineeri
who can issue a written Appropria ng
order to commence Any CFA in Table A Any CEA in Table te CFA Authority
1874 Engineer service? of RMES B of RMES only only A
On the grounds of urgent
military necessity,_____
can issue an order in
order in writing for
commencement of Any CFA in Table A Any CEA in Table PCDA/CD All the
1875 Engineering service? of RMES B of RMES A three A
On which day financial
year of the Government
1876 Commences? 1st January 1st March 1st April 1st July C
A register of MBs is Engineeri
maintained by _______ GE personally will Accounts ng
1877 section of GE office Sub division maintain section sections C
One AAO drawing pay of
Rs. 20950 + 5400 (Grade
Pay) as on 01.01.2016
opts to get his pay revised
from 01.01.2016. Fix his
1878 pay 67200 68000 69000 69200 D
One AAO drawing pay of
Rs. 62200/- in pay level 8
got MACP to pay level 9
w.e.f. 05.07.2019. He
opted fixation from that
date only. What is his
1879 pay? 64100 65000 65200 66000 C
One AAO drawing pay of
Rs. 62200/- in pay level 8
got promotion to pay level
10 w.e.f. 05.07.2019. He
opted fixation from that
date only. What is his
1880 pay? 64100 65000 65200 66000 B
One AAO promoted as AO As
and transferred to decided No pay is
another station. During by the admissibl
the Joining Time pay is Compete e during
admissible for ____ nt Joining
1881 grade? AAO AO Authority Time A

One ACDA drawing pay of


Rs. 61300/- got promotion
to the rank of DCDA w.e.f.
01.01.2020. Fix his pay if
he opts pay fixation w.e.f.
1882 date of promotion? 63100 65000 67700 69700 C

One ACDA drawing pay of


Rs. 61300/- got promotion
to the rank of DCDA w.e.f.
03.01.2020. Fix his pay if
he opts pay fixation w.e.f.
date of next increment i.e.
1883 01.07.2020? 63100 65000 67700 69700 C
There is
no option
One ACDA drawing pay of available
Rs. 61300/- got promotion for him
to the rank of DCDA w.e.f. except
03.01.2020. His DNI is from Date
01.07.2020. What will be Both A of
better option for him to Date of Next and B are Promotio
1884 get his pay fixed? Date of Promotion Increment same n A
One agent can represent Only One,
_____ suppliers or quote but can
on their behalf in a be 2, if No such
particular tender enquiry CFA/IFA provision
1885 as per DPM? Maximum 2 Only One Agree in DPM B

One AO drawing pay of


Rs. 20950 + 5400 (Grade
Pay) as on 01.01.2016
under VI CPC .His date of
promotion to SAO is
01.04.2016. What will be
his pay as on 01.07.2016,
if he exercises option to
fix his pay under 7th CPC
1886 from DNI i.e. 01.07.2016? Option Not valid 75400 73400 73200 A
One AO drawing pay of
Rs. 20950 + 5400 (Grade
Pay) as on 01.01.2016
under VI CPC opts to get
his pay revised from
01.01.2016..His date of
promotion to SAO is
01.04.2016. What will be
his pay as on 01.04.2016 if
he opts from Date of
1887 promotion? Option Not valid 71100 71300 73200 D
A Reminder should No. & date to subject matter
contain which of the which attention is under
1888 following? drawn correspondence Both None C
One AO drawing pay of
Rs. 20950 + 5400 (Grade
Pay) as on 01.01.2016
under VI CPC opts to get
his pay revised from
01.01.2016..His date of
promotion to SAO is
01.04.2016. What will be
his pay as on 01.07.2016,
if he exercises option to
refix his pay from DNI i.e. Option
1889 01.07.2016? 75400 73400 73200 Not valid A
One AO drawing pay of
Rs. 20950 + 5400 (Grade
Pay) as on 01.01.2016
under VI CPC opts to get
his pay revised from
01.04.2016, i.e. his date of
promotion to SAO. What
will be his pay as on
1890 01.04.2016? Option Not valid 71100 71300 73200 B

One Auditor drawing a


pay of Rs. 33900/- got
promotion to Senior
Auditor grade w.e.f.
01.04.2019 and opted for
fixation of pay from date
ofnext increment i.e.
01.07.2019. What will be
1891 his pay on 01.04.2019? 36500 35400 34900 33900 B
One Auditor drawing a
pay of Rs. 33900/- got
promotion to Senior
Auditor grade w.e.f.
01.04.2019. Fix his pay
from date ofnext
increment i.e. 01.07.2019
1892 if he opts so? 36500 35400 34900 None A
One Auditor drawing a
pay of Rs. 33900/- got
promotion to Senior
Auditor grade. Fix his pay
1893 from date of promotion? 33900 34900 35400 36500 C
Add the
amount
to
Creditors
Add the and
One Bill Receivable Deduct the amount deduct
endorsed to a creditor has amount from to the
been dishonoured. What Deduct the amount Creditors and Add Debtors amount
will tbe adjustment in from Debtors and the amount to and from
1894 final accounts? Creditors Debtors Creditors Debtors C
No. the
difference
with
One CFA accepted a Yes. Price No. lowest
quotation of MSME preference upto Lowest quote
registered under NSIC No. quotation can 15% over the quoted should
which has quoted the be accepted only if quotation of large firm is to not
price 10% above other the difference is scale units can be be exceed
1895 firms. Is it in order? 5% accepted accepted 2% B

One clerk in DAD drawing


a pay of Rs. 31100/- in pay
level 2 is promoted as
Auditor in Pay level 5 from
01.04.2019. What will be
his pay as on 01.04.2019 if
opts pay fixation from
1896 date of next increment? 31100 31900 32000 32900 B
One clerk in DAD drawing
a pay of Rs. 31100/- in pay
level 2 is promoted as
Auditor in Pay level 5 from
01.04.2019. What will be
his pay as on DNI if opts
pay fixation from date of
next increment i.e
1897 01.07.2019? 31100 31900 32900 33900 D

One clerk in DAD drawing


a pay of Rs. 31100/- in pay
level 2 is promoted as
Auditor in Pay level 5 from
01.04.2019. What will be
his pay if opts pay fixation
1898 from date of promotion? 31100 31900 32000 32900 D
After
With prior ensuring
concurrence of IFA Within 6 months that there
subject to from the date of For full is no
fulfillment of original order quantity down
A Repeat order can be stipulated without IFA upto 1.5 trend in
1899 placed by executive conditions concurrence lakhs prices A
One Clerk in pay level 2
drawing a pay of Rs.
26000/- as on 05.07.2019
gets MACP upgradation.
He got promotion to
Auditor Grade on
31.12.2019. On fixing his
pay on date of Promotion,
his pay would become Rs.
1900 _____? 26000 26800 27600 29200 D

One Clerk in pay level 2


drawing a pay of Rs.
26000/- as on 05.07.2019
gets MACP upgradation.
On fixing his pay on date
of MACP, his pay would
1901 become Rs. _____? 26000 26800 27600 29200 B
One clerk joined in Central
Government on
01.04.2008 in pay level 2
has been granted MACP
on 01.04.2018 to Pay level
3. Further he has been
granted promotion to Pay As
lvel 4 on 01.01.2019. decided As per
What will be his due date by the option
of next MACP if he is not Compete given by
granted further nt the
1902 promotion? 01.04.2028 01.01.2029 Authority individual A
Requires
permissio
One day joining time n of
admissible for transfer Compete Depends
within same station can nt on case to
1903 be credited to EL Account. Yes No Authority case B
One DCDA drawing pay of
Rs. 78500/- got promotion
to the grade of Jt. CDA
w.e.f. 05.01.2020. Fix his
pay as on date of
promotion if he opts to
get fixation w.e.f. DNI
1904 01.07.2020.? 78800 78500 80900 81200 A
One DCDA drawing pay of
Rs. 83300/- got promotion
to the grade of Jt. CDA
w.e.f. 06.07.2019. Fix his
pay as on date of
1905 promotion? 85800 86100 88400 88700 B
One Defence building is
damaged by fire. The
building was insured.
Insurance company
admitted a claim partly.
What is the quntum of
loss to be written off and
Who will be the CFA i.e.
under whose powers the Net,
1906 Gross/Net loss falls? Gross, Gross Gross, Net Net, Net Gross A
One Defence personnel
drawn the entire amount
of leave pay while
proceeding on leave Amount
pending retirement and shall be
died before expiry of Option to be treated as
leave. What action would given to the NOK written
1907 you suggest? To be recovered to pay back off None C
One employee drawing a
pay of Rs. 32900/- in pay
level 5 as on 05.07.2016
got promotion to pay level
6 erroneously. The
promotion was cancelled
on 30.12.2017. What will
be his pay as on
30.12.2017 on
1908 cancellation? 36500 35400 33900 32900 C

One employee drawing


pay of Rs. 28400/- in pay
level 3 got promotion
w.e.f. 01.02.2019 to pay
level 5 and got another
promotion on 01.06.2019
to pay level 6. He opted
for pay fixation w.e.f. date
of next increment i.e.
01.07.2019. What will be
1909 his pay as on 01.02.2019? 28400 29200 29300 30100 D
A retired Group A
Government servant
should not accept any
Commercial Employment
within _____ from the Should
date of retirement not
without the previous accept in
sanction of the Four rest of
1910 Government? One year Two years years the life A
One employee drawing
pay of Rs. 28400/- in pay
level 3 got promotion
w.e.f. 01.02.2019 to pay
level 5 and got another
promotion on 01.06.2019
to pay level 6. He opted
for pay fixation w.e.f. date
of next increment i.e.
01.07.2019. What will be
1911 his pay as on 01.06.2019? 30100 31000 35400 36500 C

One employee drawing


pay of Rs. 28400/- in pay 01.02.201
level 3 got promotion 9 for first
w.e.f. 01.02.2019 to pay promotio
level 5 and got another n,
promotion on 01.06.2019 01.02.2019 for 01.07.201
to pay level 6. His DNI is 01.02.2019 and first promotion, 9 for
01.07.2019. Which option Refix on 01.06.2019 for second
if he can exercise and it 01.07.2019 for second promotio All the
1912 would be more beneficial? both promotions promotion n three B
One employee drawing
pay of Rs. 47600/- in pay
level 6 got MACP
upgradation to Pay level 7
w.e.f. 5th July 2018.
Further he got promotion
in February 2019 to pay
level 8. What will be his 01.07.201 01.07.202
1913 DNI? 01.01.2019 01.01.2020 9 0 C
One employee drawing
pay of Rs. 47600/- in pay
level 6 got MACP
upgradation to Pay level 7
w.e.f. 5th July 2018.
Further he got promotion
on 1st February 2019 to
pay level 8. What will be
his pay from date of
1914 promotion? 47600 49000 50500 None B
One employee drawing
pay of Rs. 47600/- in pay
level 6 got Promotion to
Pay level 8 w.e.f. 5th July
2018. What will be his pay
if opts from date of
1915 promotion? 47600 49000 50500 None B
One Farm Bred animal,
calved once has been lost.
Recovery rate from the
responsible person will be Twice the book book Purchase
1916 ____ value Market value value price A
One journal entry will
have ____ entries to be
1917 posted in to ledger? 1 2 2 or more None C
One kind of leave may be
converted into another
kind if applied by the
employee within ____ Any time during
1918 completion of spell? the service 30 days 3 months 6 months B
One MTS drawing pay of
Rs. 23500 got Promotion
as Auditor on passing
Departmental
Examination. Fix his pay
from his date of
1919 promotion? 24200 24500 24900 29200 D
One Senior Auditor
drawing a pay of 49000/-
in pay level 7 is awarded
penalty of reduction of
pay by two stages in the
grade of Senior Auditor.
What is the pay
entitlment on date of
implementation of
1920 Penalty? 35400 44900 46200 47600 C

cease to draw his Draw Exercise


A retired officer in receipt pension during both choice to
of pension, when continue to draw period of salary and draw
1921 reemployed will his pension reemployment pension either B
One UDC drawing a pay of
Rs. 33300/- (Pay level 4)
working in Ministry of
Home Affairs transferred
to DAD to post of LDC
(Pay level 2) at his own
request. What would be
his pay in LDC grade as on
1922 date of joining DAD? 33300 33000 34000 None A
One Unit called for
tenders for purchase of 10
Dell Desktop computers No. the
estimated value of which value is
is 6 lakhs through limited No. Brand name more
tender enquiry. Is it in Yes. As the value is should not be than 5 discretion
1923 order? less than 25 lakhs used in tender lakhs of CFA B
One who has ceased to
pay his debts in the
ordinary course of
business, or cannot pay
his debts as they become
due is defined as ___ Bad
1924 under sale of goods act? Insolvent Person in Debt Debtor Solvent A
One work has been
completed by MES and
there is delay anticipated
in closing the accounts of
the work, further charges
will not be incurred on the
said work without the
1925 permission of _____? GE PCDA/CDA Both None A
Online bidding/Reverse
Auction is necessary in
GeM portal for
transactions exceeding Rs. No such
1926 _____? 2.5 lakhs 25 lakhs 30 lakhs rule C
Only -------- colour ink will
be used by the local audit
staff for endorsing audit
enfacement in the
registers/documents/ Any
1927 vouchers. Blue Red Green colour B
Open tender enquiry
should be used for
procurement of estimated
value of Rs ________ and
1928 above 2500000 2000000 1500000 1000000 A
Open tender mode is to
be preferred when the
value of the service/goods
is more than ------------------
1929 ----. 1000000 1500000 2000000 2500000 D
Opening of new DAD sub
office under a Gazetted
Officer requires the prior
1930 approval of MOD FADS CGDA GOI C
To bring
to
account
the
amounts
Operation of Transfer To distribute credited
Entry is necessary by AO expenditure to
GE in which of the To correct an error among different Remittanc All the
1931 following cases? in allocation parties e Heads three D
A sanction issued on
29.03.15 from Budget
Allotment of 2014-15 will
1932 be valid up to 31.03.15 29.03.16 01.04.16 28.03.16 A
Operational works should
not be ordered on which
of the following Executing Formation Civil
1933 Agencies? Engineers MES Agencies None D
Option clause is normally
___% of original supply
1934 order 20 30 40 50 D
Option quantity during
extended DP is to be
limited to_____% of
balance quantity after
1935 original Delivery Period 100 75 50 25 C
Order passed by CAT
should be implemented
by Government
Departments within ____ No such
if the period is not period
1936 mentioned in the order? 3 months 6 months One year prescribe B
Orders of Government of
India take effect from the First
_____ unless otherwise First April of the January of Day of
1937 specified? They bear year the year Receipt A
Orders of the ______ in
Main office will be taken
before an item is classified Addl.
to the Suspense Head by CDA/Jt. PCDA/CD
1938 sections of Main Office? SAO/AO Group Officer CDA A C

Ordinarily all amounts due


to Government which are
found to be irrecoverable
shall be written off from
the Debt Head of
Accounts concerned to an Expenditu Any of the
1939 expenditure head as ___? Loss Bad debts re three A
Ordinarily the minimum
time to be allowed for
submission of bids should No such
be _____ from the date of limit is
publication of the tender Two prescribe
1940 notice? One month Three weeks weeks d B

Ordinary/packing material
issued with articles
supplied on payment, if
subsequently returned by
the purchasers, to its Unauthori
source is treated as zed and
______ and taken on not be
charge free of cost by ASC taken on Any of the
1941 Supply Depots? Surplus Scrap charge three A
Ordnance Depots and
Store Depots are
supposed to send the
Skeleton lists to their
1942 Dependent LAOs every Week Month Day 10 days B

Madhyaprdesh kis kshetra


1943 ke adhin aata hai ? K Kh G Gh A

Madhyaprdesh kis kshetra


1944 ke adhin aata hai ? K Kh G Gh A
A second meeting of the
DPC may be held in the
same year for drawing up
a panel for ______ creation of new
1945 vacancies? Unforeseen posts Both None C
Ordnance Factories have
____ Minor heads of
1946 accounting? 8 10 12 14 D
Ordnance Factory Board
has a chairman and ____
1947 Members? 7 12 39 44 A
Original CAs accepted by
CE/CWE are receibed by
1948 ____ directly? AO GE PCDA/CDA RAO/LAO None B

Original Contract
Agreement concluded by
GE is held with ____ office
1949 for future reference? AO GE PCDA/CDA GE RAO/LAO B
Original Copies of MROs
are received in ____ Internal
1950 section? Audit Accounts Audit O&M A
Original Copy of the MRO Audit Section/Sub
1951 is adjusted by Office Accounts Section Both None A
Original LPC cum Data
Sheet is sent to PCDA (P)
by PCDA (O) ___ in
advance of retirement of
1952 Army Officers? 8 months 6 months 4 months 3 months C

General Ordinary
works and works and
Original Works are further Regular works and Authorized works Special Special
1953 sub-divided in to ______? Special works and Special works works works B
Original works costing
more than 2 lakhs but less Low
than 15 lakhs are Budgeted
classified as ______ by Major capital Capital Revenue
1954 MES? works Minor works Works works C

Original works costing


more than one lakh and
not exceeding 2 lakhs are Low Budgeted Minor
1955 classified as ____ by MES? Capital Works Revenue works Works Repairs B

A second or subsequent
advance for the purchase
of Personal Computer
cannot be granted before
the expiry of ____ years
from the date of drawal of
1956 earlier advance? 2 3 4 None B
Original works costing not
more than Rs. 1 lakh are Major Capital Low Budgeted Revenue Minor
1957 classified as ___ by MES? works Capital works works works D
Original works of petty
nature costing up to Rs.
_____ may be treated as
Repairs at the discretion
1958 of CWE/GE (I)? 5000 10000 20000 50000 B
Original works of petty
nature costing up to Rs.
_____/- may at the
discretion of CWE be
1959 treated as Repairs? 1 lakh 50000 20000 10000 D
Originating (-) Charge
should be responded with
____ in a DIDS
1960 adjustment? (+) Receipt (-) Receipt (+) Charge (-) Charge B
Originating (-) Receipt
should be responded with
____ in a DIDS
1961 adjustment? (+) Receipt (-) Receipt (+) Charge (-) Charge D
Originating (+) Charge
should be responded with
____ in a DIDS
1962 adjustment? (+) Receipt (-) Receipt (+) Charge (-) Charge A
Originating (+) Receipt
should be responded with
____ in a DIDS
1963 adjustment? (+) Receipt (-) Receipt (+) Charge (-) Charge C

OSL up to ___days from


the date of falling sick will
regularized by adjustment
1964 against future AL ? 60 45 30 15 A
Otherthan the domestic
occasstions Group A
Government servant can
accept gifts upto value of No such
1965 ____? 500 1000 1500 limit C
Otherthan the domestic
occasstions Group B
Government servant can
accept gifts upto value of No such
1966 ____? 500 1000 1500 limit C
A separate compilation
for each section of a
controller's ofiice
which exhibits the amount
compiled under each code Sectional RDR
head during the month is All India compilati compilati
1967 called ------------- Book compilation compilation on on C
Otherthan the domestic
occasstions Group C
Government servant can
accept gifts upto value of No such
1968 ____? 500 1000 1500 limit A
Out of Rice, Dal, Atta and
1969 Meat, ?Is a fresh ration. Rice Dal Atta Meat D
Outcome Budget Office
Memorandum was issued 28.01.201 29.01.201
1970 on ______? 26.01.2016 27.01.2016 6 6 C
Outfit Allowance is
admissible to PBORs
posted abroad where
service is for a minimum No such
1971 period of ____? 6 months 1 year 2 years condition C
Add to
Salaries Add to
and post salaries
Outstanding salaries when the and post
given in adjustment, what Deduct from Deduct from amount the
action would you suggest salaries and post salaries and post on amount
while preparing final the amount on the amount on liabilities on assets
1972 accounts? liabilities side assets side side side C
Outstandng expenses will
appear on ___ side of Trial
1973 Balnce? Debit Credit Both None B
Over payments can be
recovered at the
discretion of the
authorities, not exceeding None. No
___ of the subsistence recovery
1974 allowance? 1/3rd 0.5 2/3rd made A
Over Time Allowance in a
month should not exceed
_____ of monthly working
1975 hours? 1 0.5 1/3rd 1/4th C
Overall qualities of officer
including his/her strength
and weakness are
reflected in _____ of
1976 APAR Self Appraisal Pen Picture Last Page First Page B
Overall responsibility for Director
Army& Training is vested of
in the ____ at Army Head Director of Director of Army Military All the
1977 Quarters? Technical Training Training Training three C
A service receipt for which
full particulars are not
given must be taken to Any of the
1978 the head _____? Suspense head Other Receipts Deposits three B
Overpayments of pay and
allowances made to Loss of
individuals no longer in Public Non of
1979 Govt. Service Cash Loss Store Loss Money these C
Overstay of Casual Leave
if exceeds the entire CL
entitlement, it is ___
while regularisation by Leave
the Competent Authority Set off against CL Converted in to without Any of the
1980 for PBORs? of next year Annual Leave Pay three B
PAC date is valid only
upto _____ years after three six
1981 the date of issue two years one year years months A
Packing Accounts for
imported stores are
forwarded by Officer
responsible for landing Consignor PCDA/CD
1982 stores are forwarded to Consignee unit Consignee LAO LAO A A
Schedule Punching
1983 Paid cheque is linked with Compilation Debit scroll III Medium C
Paid Rs. 2000/- to
Prabhakar. Which side of
the cash book will be
1984 posted? Debit Credit Both None B
Prepared
Pairing means bringing by two
together two documents Different to each Identical to each different
1985 which are supposed to be other other units None B
Pamphlet of
Documentation Procedure
for Publication of Part II
Orders (Officers) is issued
by _____ Integrated Military AGs QMGs
1986 H.Qrs. of MOD (Army)? E in C Branch Secretarys Branch Branch Branch C
PAO (GREF) Pune is under
the administrative control PCDA (R & D) PCDA (BR)
1987 of ____________ PCDA (SC) Pune New Delhi New Delhi None C
PAO (ORs) AAD, Gopalpur
is functioning under the
administrative control of
which of the following
Principal CDA, CDA, CDA,
1988 Controllers/Controllers? PCDA (SC) Pune Secunderabad Chennai Patna D
A single window system
for passing all advance
payments of TA/DA, LTC
etc. has been established T Single Single
in PCDA (O). Name the T Advance Single Advance window Window
1989 section? Payment Cell Payment Cell cell Cell A
PAO (ORs) Bareily is
functioning under the
administrative control of PCDA
which of the following (WC) CDA
Principal Chandigar (Army)
1990 Controllers/Controllers? PCDA (CC) Lucknow CDA Jabalpur h Meerut D
PAO (ORs) is not
responsible to maintain Army
the pay accounts of which personnel
of the following seconded
1991 personnel? JCOs/ORs Reservist PBORs to NCC None D
PAO (ORs) Para is
functioning under the
administrative control of
which of the following
Principal PCDA (CC) CDA PCDA
1992 Controllers/Controllers? CDA Jabalpur Lucknow Chennai Bengaluru D

PAO (ORs) President Body


Guards is functioning PCDA
under the administrative (WC)
control of which of the CDA (Army) PCDA Chandigar
1993 following PCsDA/CsDA Meerut PCDA (NC) Jammu New Delhi h D
PAO (ORs) Wellington is
under the administrative CDA
control of which of the CDA (Army) CDA
1994 following controllers? CDA Chennai Secunderabad Meerut Jabalpur A
PAO (ORs)14 GTC Subathu
is functioning under the CDA
administrative control of PCDA (WC) (Army) CDA
1995 ___? PCDA (CC) Lucknow Chandigarh Meerut Patna B
PAO (ORs)AEC, Pachmarhi
is functioning under the CDA
administrative control of (Army) PCDA (SC)
1996 _____? CDA Jabalpur CDA Patna Meerut Pune A
PAOs (ORs) are under the Nearest Regional Army All the
1997 jurisdiction of ______? Nearest PCDA/CDA PCDA/CDA H.Qrs. three B
PAOs have been brought
under the administrative
control of Regional CsDA
1998 in __ year 1993-94 1994-95 1995-96 1996-97 C
As soon
as the
accounts As soon
Part B of the completion As soon as the On due date of of the as the
report of a work will be work is physically completion of work are work is
1999 prepared completed work closed measured C
A spoiled cheque will be
submitted to O i/c,
Disbursement section
with the words ___
written against the item in Form form
2000 schedule III? Form Spoiled Form Cancelled linked Destroyed D
Part I of Central Public Charged
Government Accounts Consolidated Fund Contingency Fund Account Expenditu
2001 represents _____? of India of India of India re A
Part I of Major Financial
and Accounting
irregularities report Irregularities Both (a) None of
2002 indicate: Fresh Irregularities already reported and (b) these A

Part I of Service Book Certificates & History of Leave


2003 contains / deals with .. Attestation Biodata Services Account B
Part I of the DIDS consists
of 1. Replica of Originating
Punching Medium 2.
Extract of Punching
Medium and details of
transaction 3. DIDS Statemen
Number and details of Statemen t 2 and 3
Originating Punching t 2 and 3 are false
Medium. Whether true or are True 1 and 1 is
2004 false? TRUE FALSE is false true C
Part I of the syllabus of
the work order is
maintained by ______ in
the Ordnance Factory set PC of A
2005 up? GM Office Accounts office Kolkata DGOF B
Part II of Central Public Charged
Government Accounts Consolidated Fund Contingency Fund Account Expenditu
2006 represents _____? of India of India of India re B

Part II of Government Consolida


Accounts represents Public Fund Public Account of ted Fund
2007 _______? Account of India India of India None D

Part II of Service Book Certificates & History of Leave


2008 contains / deals with .. Attestation Biodata Services Account A
Part II orders of Army
Officers are received in
___ section/wing /cell of
2009 PCDA (O)? EDP DO II Ledger Records D

Part III of Service Book Certificates & Previous History of Leave


2010 contains / deals with .. Attestation qualifying service Services Account B
Rows and None of
2011 A spread sheet contains ? Rows Columns Column these abc

Part IV of Service Book Certificates & History of Leave


2012 contains / deals with .. Attestation Biodata Services Account C
Record of
Part V of Service Book Verification of History of Leave
2013 contains / deals with .. service Biodata Services Account A

Part VI of Service Book Certificates & History of Leave


2014 contains / deals with .. Attestation Biodata Services Account D

Part VII of Service Book Certificates & Details of History of Leave


2015 contains / deals with .. Attestation LTC/HBA etc Services Account B
Comment
s of
Part VIII of Service Book Certificates & History of Internal
2016 contains / deals with .. Attestation Biodata Services Audit D
Part X orders, Part XI
orders and Part XII orders
are published in respect of
which of the following by
2017 Army units? Personnel Animals Vehicles Trees C
Partial withdrawal not
exceeding ____%
accumulated wealth of
Employees contribution is
admissible subject to the
terms and conditions
under NPS for the
2018 prescribed purposes? 90 75 50 25 D
Paschim Bengal kis
kshetra ke adhin aata hai
2019 ? K Kh G Gh C
Paternity leave has to be
availed within ____ from One
2020 the date of delivery? 6 months 3 months 2 months month A
Paternity leave if not
availed, will lapse after Six
2021 ____ of delivery? 15 days 3 months months Two years C
A stipulation in a contract
of sale with reference to
goods which are the
subject thereof may be
2022 _____? Condition Warranty None a or b D
Paternity leave is
admissible for valid
adoption of a child below
the age of _______ year
2023 (s)? 3 1 2 4 B
Patients under
observation in Military Special
2024 Hospital are given ____? Subsisted on extras Hospital Diet No diet diet A

Pay accounts of Army


Officers proceeding
abroad on courses of
instructions are Embassy of India PAO, Min. of PCDA (O) PCDA
2025 maintained by the _____? concerned External Affairs Pune New Delhi C
Pay Accounts of Army Director
postal service personnel Respective of Audit PAO (ORs)
are maintained by dependent PAOs of Nearest PAO to (P&T) Guards,
2026 ______? units them Nagpur Kamptee C
Pay accounts of Officers
serving in Indian IRLAs are
Embassies abroad other transferre
than UK are maintained as usual for all d to
2027 by PCDA (O) ______? Nominally officers Embassies None A

Pay accounts of Sailors of Naval Pay AAO


Navy are maintained by PCDA (Navy) Office (Navy)
2028 _____? NLAO Vizag Mumbai Mumbai Vizag C
Pay Accounts Offices IT & SDC,
(ORs) in DAD are Regional Nearest Secunder All the
2029 functioning under ____? PCsDA/CsDA PCDA/CDA abad three A

First As
Pay and allowances are working decided
payable ordinarily on the day of the by
____ unless prescribed Last working day following Controllin
2030 differently under orders? 30th of the month of the month month g Officer B
Pay and allowances bills
of contract employees
employed in Defence
units are audited and paid
by which section of Miscellaneous Pay All the
2031 PCDA/CDA office? Stores section section section three B
Pay and Allowances in
respect of Central Decided Decided
Government Employees by GOI by
for the month of March Last working day of First working day every PCDA/CD
2032 are payable on ______? March of April year A B
A supervising officer can
accept ___ % below MRP
while carrying out auction
2033 of MES stores 10 20 30 60 C

Pay and Allowances of


C&AG are _______ not paid
2034 consolidated fund of India Voted out of Charged on to the out of None B
Pay and allowances of
Government servants
shall be classified in Object of
accounts as part of the classificati Scheme/A
2035 ____? Function Programme on ctivity D
Pay and Allowances of IEs
are paid out of GE Cash
Assignment after pre AO and
2036 audit by ___? AO PCDA/CDA Both RAO/LAO A
Pay and Allowances of
Junior Commissioned
Officers of Indian Army Army PCDA
2037 paid by ____? PAOs (ORs) PCDA (O) Pune H.Qrs New Delhi A
Pay and allowances of Public
MES civilians are paid Cash Assignment Fund All the
2038 through ___? Imprest Account Account Account three C
Area
Pay and allowances of Accounts
Navy personnel are paid Offices
2039 by ____? Naval Pay Office PCDA (Navy) (Navy) NLAOs A
Pay fixation of Industrial
Employees is carried out Any of the
2040 by ____? PCDA Main Office AO GE RAO/LAO three B
Pay of a Government
servant appointed as
Probationer/apprentice in
another service or cadre is
governed by ____ Rule of
2041 FR? 22 I (a) 22 I (b) 22 (B) 23 C
to create
a post in
the same
Pay of a Government cadre on
servant shall not be so a rate of
increased as to exceed the pay equal
pay sanctioned for his to initiate to his pay
post without the sanction disciplinary to appoint the when
2042 of an authority competent proceedings person in the post increased None C
Pay stages in the pay
levels have been
prescribed up to
2043 ___stages in 7th CPC? 25 30 40 50 C
Add 2000
Add 2000 to
to Purchases
Debtors, , Sales
A transaction of Purchase Sales and and
Rs. 2000/- is recorded as Add 2000 to Add 2000 to Deduct Deduct
Sales? What will be the Debtors, Creditors Purchases, 2000 2000
adjustment if noticed at and Deduct 2000 Creditors and from from
the time preparation of from Purchases, Deduct 2000 from Purchases Debtors,
2044 final Accounts? Sales Debtors, Sales , creditors Creditors B
Pay structure under 7th Pay Pay
2045 CPC is defined as ___? Pay Bands Pay Scales Matrix Grades C
Pay, which subject to any
condition prescribed, rises
by periodical increment Time
from a minimum to a Special Scale of
2046 maximum Presumptive Pay Personal Pay Pay pay D
Paying Authorities are : (i)
CDA/PCDA (ii) suboffice of
CDA/PCDA (iii) authority
holding Cash all the None of
2047 assignment/Imprest (i) and (ii) (i) and (iii) three the above C
Payment by MES to a
Contractor of a bonus
outside the terms of his
Contract requires the Next higher PCDA/CD
2048 sanction of _____? Engineer Authority Next higher CFA A GOI D
In
Payment made in Charged fructuous
satisfaction of court Expenditu expenditu
2049 decree is known as? Court Expenditure Legal Expenditure re re C
Payment made in
satisfaction of the award
of CAT should be treated
2050 as ______ Expenditure? Voted Charged Revenue Capital B
Payment made on Depot
account of Hired Labour is Permanent Labour Temporary Contingen Civil Hire
2051 reflected in Bill Labour Bill t Return Transport C
Payment made to a
Government servant from Extra
the revenue of the Duty
Government for special Allowanc Special
2052 work is known as Fee Honorarium e Pay B

Payment of all bills


relating to salaries, TA/DA
and Miscellaneous claims
of personnel of Ministry PCDA
of Defence is done by AO (DAD) MOD PCDA (BR) New CGDA (R&D)
2053 _______ (Civil) New Delhi Delhi office New Delhi A
Payment of bills for Embarkati
freight charges in respect on
of Imported Stores is PCDA Navy PCDA (AF) Command
2054 made by the _____? PCDA New Delhi Mumbai Dehrudun ant D
Prtyek varsh Hindi Diwas
2055 kab manaya jata hai ? 44453 44391 44361 44422 A
Prtyek varsh Hindi Diwas
2056 kab manaya jata hai ? 44453 44391 44361 44422 A
A Tribunal shall have, and
exercise, the same
jurisdiction, powers and None. No
authority in respect of powers
contempt of itself as a Supreme for
2057 ____ ? District Court High Court Court contempt B
Payment of cash rewards
in excess of Rs. 5000/-
have to be submitted to
2058 ____ for orders? MOD MOD (Fin) GOI DGADS C

Payments made in
exceptional circumstances
in anticipation of Provision
sanctions or allotment are al None of
2059 known as: Emergeny Payment Urgent Payment Payment these C

Payments made in
exceptional circumstances
in the absence of Sanction Provision
of Competent Financial Emergency Special al
2060 Authority are known as Advance Payments Payments payments payments D
Payments of refunds of
cash receipts and
recoveries cannot be Officer by whom it
made without the is Next higher PCDA/CD
2061 approval of ____? received/recovered officer GOC in C A D
Payments specially
sanctioned by
Government subject to
recovery, with or without
interest, are treated as Misc.
2062 ____? Loans Advances Deposits Payments A
Payments to S&S Imprest
holders is done by ____
2063 section of Regional CDA? Stores Contract Stores Audit M ORs A
PBD vouchers are also LP All the
2064 known as ___? CP vouchers ISA Vouchers Vouchers three B
PBG payable to the
Purchaser is furnished by
the Supplier in the
prescribed format within
___ days from the date of
2065 contract? 30 60 90 180 A
PBG should remain valid
for a period of _____ days
beyond the date of
completion of contractual
obligations, including
2066 warranty 60 90 120 180 A
PBOR, declared as
Deserter will be dismissed
from service if he does
not surrender or is not
apprehended within ___
years from the date of his
2067 absence? 2 years 3 years 5 years 7 years B
A value used in a formula
that does not change is
2068 called a ? Constant Cell address Variable Static abc
PCDA (N) Mumbai
provides _____ to the
commanding officers of Warrants for All the
2069 ships requiring money? Cash Assignment money Imprest three B

PCDA (NC) Jammu raised a


DIDS against PCDA (CC)
Lucknow. CDA Code of
PCDA(NC) Jammu is 12.
Exchange Code Heads are:
Originating -00/082/21
and Responding -
00/082/22. CDA Code of
PCDA(CC) Lucknow is 22.
Exchange Code Heads are
: Originating 00/092/21
and Responding
00/092/22. In Part I of the
DIDS an amount of Rs.
35,000/- is appearing in
Plus Receipt. Where does Plus Minus
the amouont appear in Charge Charge
responding side and what Minus Receipt against against
will be the responding Plus Receipt against 00/082/2 00/082/2
2070 code head? against 00/092/22 00/092/22 2 2 C
PCDA (SC) Pune raised a
DIDS against PCDA (WC)
Chandigarh. CDA Code of
PCDA (SC), Pune is 04
Exchange Code Heads are:
Originating -00/074/21
and Responding -
00/074/22. CDA Code of
PCDA (WC) Chandigarh is
06. Exchange Code Heads
are : Originating
00/076/21 and
Responding 00/076/22. In
Part I of the DIDS an
amount of Rs. 45,000/- is
appearing in Plus Charge. Plus Minus
Where does the amouont Charge Charge
appear in responding side Minus Receipt against against
and what will be the Plus Receipt against 00/076/2 00/076/2
2071 responding code head? against 00/074/22 00/074/22 2 2 A
PCDA/CDA cannot take up
the audit of any accounts Both
which does not fall within 'B&#
the sphere of his duties 39; &
without the sanction FADS/Sec 'C&#
2072 of??.. C&AG CGDA y(Def/Fin) 39; B
PCDA/CDA need to
exercise audit in respect
of which of the following
2073 works? Capital Revenue Both None C
PCDA/CDA will render to
the Defence Officers
allotted funds, Monthly
statements showing the
serial number of claims
admitted in audit through
a monthly report except All the
2074 in the case of __? Ordnance units Medical Depots MES three C
PCDA/CDA will take up
the audit of any accounts
which do not fall within
the sphere of his duties
with the concurrence None of
2075 of????. MOD DGADS CGDA these C
PCsDA/CDA should submit
to CGDA by __each year, a
leave programme of
himself/herself for the
next calendar year for 15th 31st
2076 approval? 15th November 30th November December December B

PCsDA/CsDA bring to the


notice of the allottees
cases in which the trend
2077 of expenditure is ______? Abnormally high unusually low a or b None C
PCsDA/CsDA have to
return the draft para
within ___ of receipt as
far as possible to One Three
2078 DGADS/C&AG? 6 weeks 8 weeks month months A
create and edit
format cells formulas entered
Formula palette is used to containing containing assumpti copy all
2079 ? numbers functions ons data cells abc
Pension budget is
2080 prepared in ____ parts? 5 4 3 2 D
Pension cell is a sub
section of ______ in PCDA Administration Ledger Accounts
2081 (O) Pune Section Technical Section wing Section C
a or b a or b
Pension is payable @ whicheve whicheve
_____ to retiring 50% of the average 50% of the last r is less r is more
2082 government employee? emoluments pay drawn beneficial beneficial D
Pension/Leave salary sub
section of PCDA (O) is
responsible for recovery
of pension/leave salary
contribution in case of DAD staff on
2083 ______? Army Officers Deputation Both None C

any of the
dispensari
Dispensar es
ies whether
located in they were
Pensioners can get their Dispensaries Dispensaries their residing in
names registered with located in their last located in their Place of that city
2084 ____ CGHS dispensaries? station of service Home Town Residence or not D
Pensions due to
pensioners of Defence Authorize
Services Civilians paid d Public
from DSE and the staff of Sector All the
2085 DAD is disbursed by? Treasury officer DPDOs Banks three D
Pensions to pensioners of
Defence Services Civilians
paid from DSE and the Authorise
staff of Defence Accounts d Public
Department are disbursed Sector All the
2086 by ___? Treasury Officer DPDOs Banks three D
5% to
10% of
the
Performance security is 10% to 20% of the 2 % to %5 of the Contract None of
2087 usually: Contract value Contract value value the above C

Period in excess of the Additional


maximum admissible limit Special
of special casual leave will Casual Any of the
2088 be treated as ____? Casual Leave Regular Leave Leave three B

Period of ______ allowed


as qualifying for pension
in the AMC and ADC shall Ante-date of
2089 not qualify for Gratuity? commission Secondment Both None C
How to select one
hyperlink after another
during a slide
2090 presentation ? ctrl + H Tab Ctrl + D Ctrl + K abc
Period of short term
agreement should not
2091 exceed _____? 3 months six months 9 months one year B
Periodical Services
Measurement Books are Respective user
2092 maintained by _______? units PCDA/CDA AO GE GE D
Periodicity of
Condemnation boards in Half
2093 consuming units is done Monthly Quarterly Yearly Yearly A

Permanent CGHS
Pensioner card is issued if
the government servant
pays the lumpsum equal
to ____ years subscription
2094 at the time of retirement? 2 5 10 15 C
Permission to appear in
the Subordinate Accounts
Service Examination will Defence PCDA/CD
2095 be granted by the ____? CGDA FADS Secretary A A
Personal of DAD in
matters of Pay and Fundamental
Allowances are governed Rules in all Both A &
2096 by Civil Service Rules matters B None B
Personal Pay equal to one
increment for ______
granted for passing the
Hindi/Hindi a period
Typewriting/Hindi till next
Stenography examination 12 promotio
2097 of HTS? 24 months 18 months months n C
Persons above ___ age, if
not serving at their choice
stations, will be
repatriated to those
stations (if so desired by
them) to the extent
2098 administratively feasible. 58 56 54 55 A
Persons and
representative persons
like Aman, Ram and sons ,
ABC stores etc are Real None of
2099 examples of ----- Nominal account Personal accounts accounts the above B
Petition can not be filed
by the employees in CAT
in respect of which of the
2100 following? Pay & Allowances Leave Posting None D
If you press ___, the cell
accepts your typing as its shift + None of
2101 contents ? Enter Alt + Enter enter These abc
Phase I of the e-ticketing
system has been launched 01.10.200 01.12.200
2102 on _____? 30.12.2009 01.04.2009 9 9 A

Physical stock verification


of securities is done once
in every _____ by officer
2103 of stores section? Quarter Half year Year Two years C
Physical stock verification
of securities of
contractors is done by
Store section in the
month of ____ every
2104 year? April March December January A
Physical verification of
actual area of land held by
a unit is done by Board of
Officers once in Six three
2105 _________ a year a month months months A
Physical verification of
trees is carried out once in
2106 ____ by Army units? year Half year Two years five years A

Physically disabled service


personnel are entitled to
double the rate of TPTA
subject to a minimum of
2107 Rs. _____ + DA per month 1800 2250 2500 3600 B
Advance of Pay is Advance of pay
Pick out the correct not admissible in can be drawn at
statement out of the Mutual Transfer the new station
2108 following cases when transferred Both None C

Pick out the correct


statements from the
following: - 1. Calling for
tenders is not necessary
while purchasing the
articles produced by Jail
or Forest departments at
same rate as Market
price.2. Contract can be
entered into with a
Minor.3. Sanction of next
higher CFA is required to
enhance contract rates. 4.
Comparative Statement of
Tenders is prepared by 3, 4 are 1,3 are
2109 the audit officer All the four correct 1, 2 are correct correct correct D
Pick out the odd item Standard Schedule Special T Schedule
2110 from the following of Rates Divisional Stock &P B stores A
Made
good by
subseque
Pick out the wrong nt
answer. Over issue of underdra All the
2111 diets in MH should be paid for written off by CFA wal three C
To open an existing
workbook, click the Open
button on the ___ toolbar
2112 ? Standard Insert View data abc

Imprest Account of
a month is required
to be dispatched Even if, there is
by the Imprest no transaction,
Pick out the wrong holder on the first Imprest Holder
statement from the working day of the has to send his
2113 following next month account Both None D
Pick the odd item out
from the following with
reference to PAOs point Class V Class IX
2114 of view Class I voucher Class II voucher voucher voucher D
CDA
Pick the odd man out CDA (Army) (Funds)
2115 from the following? CDA (PD) Meerut Meerut Meerut None B
Pick the odd officer
among the following with
reference to duties & AO Embarkation
2116 functions AO GE H.Qrs AO DGNP LAO D
Pick the odd one out
among the following as
far as Pension Budget of
2117 Defence is concerned? DAD BRO MES None C
Pick the Odd one out HDFC
2118 among the following? Axis bank Yes Bank Bank ICICI Bank B
Pick the odd one out from Defence Inquiry
2119 the following Censure Presenting Officer Assistant Officer A
Jt. CDA
Pick the odd one out from PCDA (AF) (AF) AFCAO
2120 the following? Dehrudun CDA (AF) Delhi Nagpur New Delhi D

Pick the odd one out i.e.


Pay level with reference
to different posts carrying
2121 same pay level in DAD? 5 9 10 13 C
Pick the odd one out i.e.
pay level with reference
2122 to Recrutiment in DAD? 2 5 8 9 D
what term describes a
background that appears
as a grainy, non smooth None of
2123 surface ? Texture Gradient Pattern these abc
Pick the odd one out in AMC
2124 respect of PAOs in DAD? EME Secunderabad GREF Pune BEG Pune Lucknow B
Pick the odd one out of
the following with
reference to Audit carried PCDA/CDA Main Area Accounts
2125 out by DAD? Office Office LAO/RAO None C
Pick the odd one out of Maternity Casual
2126 the following? Earned Leave Half Pay Leave leave Leave D
Constructi
Pick the odd one out of on Cash
2127 the following? Punching Medium Schedule III Accounts Book C

Pick the odd one out with


reference to elementwise
classification of Indirect
2128 overheads? Indirect Material Indirect Expenses Labour None D

Pick the odd one out with


2129 reference to GST Rates? 0.02 0.12 0.18 0.28 A

Pick the odd one out with Differenti


reference to incentive Premium Bonus Group Bonus al piece Payment
2130 schemes for labour? cheme Plans rate by Result D
Pick the odd one out with MACP
reference to the option to Upgradati
2131 get pay fixed? Promotion Adhoc Promotion on None B
Non Payment Indemnity Schedule
2132 Pick the odd one out? IAF CDA 13 Certificate bond III D
IAF CDA
2133 Pick the odd one out? IAF CDA 336 IAF CDA 338 A 13 None C
Which among following is Spreadsh Presentati
2134 associated with excel ? Graphics Slide eet on abc
Sanction
audit
Major Audit Minor Local audit- Expenditu Pre audit -
2135 Pick the odd one out? Audit Central Audit re Audit Post audit A
Numerical self-
2136 Pick the odd one out? Pen Picture Grading appraisal None C
Non Payment Indemnity Schedule
2137 Pick the odd one out? IAF CDA 13 Certificate bond III D
IAF CDA
2138 Pick the odd one out? IAF CDA 336 IAF CDA 338 A 13 None C
Sanction
audit
Major Audit Minor Local audit- Expenditu Pre audit -
2139 Pick the odd one out? Audit Central Audit re Audit Post audit A
Numerical self-
2140 Pick the odd one out? Pen Picture Grading appraisal None C
Sanction
audit
Major Audit Minor Local audit- Expenditu Pre audit -
2141 Pick the odd one out? Audit Central Audit re Audit Post audit A
Non Payment Indemnity Schedule
2142 Pick the odd one out? IAF CDA 13 Certificate bond III D
IAF CDA
2143 Pick the odd one out? IAF CDA 336 IAF CDA 338 A 13 None C
2144 Pick the odd one out? Bills Receivable Bills Payable Debtors Assets B
Which file format can be
added to a PowerPoint All of
2145 show ? .gif .jpg .wav these abc
2146 Pick the odd one out? Rent Fees Wages Cash D
2147 Pick the odd one out? Machinery Furniture Buildings Goodwill D
Furniture
2148 Pick the odd one out? Ram A/c Salim A/c A/c None C
Nominal
2149 Pick the odd one out? Personal A/c Real A/c A/c None A
Sundry Bills
2150 Pick the odd one out? Closing stock Bills receivable Debtors Payable D
Overhead
2151 Pick the odd one out? Material Labour Expenses s D
Pick up the odd item out Schedule
2152 of the following USR Baby Indent of credit None C

Placed an indent with XYZ


co. ltd for goods. Which
2153 account will be debited? XYZ Purchases Sales None D
POL stock ledger is
2154 maintained in ??.. IAFZ 2108 IAFZ 2109 IAFZ 2019 IAFZ 2910 B

POSIN DOII is published by


which of the following Unit Unit from
agencies in respect of where which
PBOR when transferred individual posted
2155 from one unit to another? Record Office Depot Battalion reported out C
A. Construction of
Building, Purchase of
vehicle are examples of
Revenue Expenditure B.
Purchase of Medicine,
Salary of staff are exaples
of Capital Expenditure. Both A Both A
Which of the above A is True and B is B is True and A is and B are and B are
2156 statements are True? False False True false D
Post audit of ECHS
polyclinics Accounts is ECHS cell of Main
2157 done by _____? LAO Office Both None A
Post Audit section is
found in which of the
following
Controllers/Principal CDA All the
2158 Controllers office? PCDA (P) Allahabad PCDA (SC) Pune Chennai three A
Post-audit of muster rolls
and pre-audit of
miscellaneous claims of
Industrial personnel of Naval Pay
naval establishment at PCDA (Navy) Office, NLAO
2159 Vizag is done by? AAO (Navy) Vizag Mumbai Mumbai vizag D
Power (expenses) when
given in trial balance, it
will be posted in ___ of Profit and loss Balance Any of the
2160 final accounts? account Trading Account Sheet three B
Power have been
delegated to the
Ministries / Departments
to relax the time limit for
submission of final claim
with concurrence of
Financial Advisor. The
relaxed time limit is -----
for submission of final
claim when advance is 12
2161 drawn. 3 Months 6 Months 9 Months Months A

Power to grant leave to


the IDAS Officers of the
rank of Addl CDA/Jt. CDA
including Probationary Addl.
2162 officers, is vested in ____? PCDA/CDA Jt. CGDA (AN) CGDA CGDA A
Power to grant leave to
the IDAS Officers of the
rank of Addl CDA/Jt. CDA
including Probationary Addl.
2163 officers, is vested in ____? PCDA/CDA Jt. CGDA (AN) CGDA CGDA A
Power to relax any rule
under VII CPC Pay, that Concened
causes undue hardship in Ministry with
a particular case is vested Concerned concurrence of Ministry
2164 with ____? Ministry Financial Advisor of Finance President D
clipart,
PowerPoint slides can drawn objects, drawn any of the
2165 have title, text, graphs shapes art, visual above abc
Powers of AGE (I) to place
supply order for local
purchase of stores is up to
2166 Rs. ____/- 1.5 lakhs 75000/- 50000/- 80000/- D
Sangh ki Rajbhasha ka
sambandh samvidhan ke
2167 kis bhag se hai ? 17 21 12 8 A
Sangh ki Rajbhasha ka
sambandh samvidhan ke
2168 kis bhag se hai ? 17 21 12 8 A

A. Construction of
Building, Purchase of
vehicle are examples of
Revenue Expenditure B.
Purchase of Medicine,
Salary of staff are exaples
of Capital Expenditure. B is True Both A
Which of the above A is True and B is and A is and B are
2169 statements are True? NULL False False True B

Powers of Area
Commander (with &
without IFA concurrence)
to accord admin approval
in respect of special works
2170 are up to __& __lakhs? 75 & 20 30 & 7 15 & 3.75 8 & 0.75 D
Powers of DCDA to sign
Transfer Entry Punching
Medium on account of
rectification of errors is up
2171 to Rs. ________? 25 lakhs 50 lakhs 1 crore 5 crore C
Powers of making
provisional payments
cannot be delegated by
PCDA/CDA to which of the Group officers All the
2172 following officers? Addl. CDA/Jt. CDA (IDAS) SAO/AO three C
Powers of re- Independ
appropriation are ent Area
exercised by which of the Central Controlling Command Headquar All the
2173 following? Authorities Headquarters ters three D
Powers of re-
appropriation between
different minor heads Ministry Governm
under a major head are Armed Forces of ent of
2174 exercised by the ____? Command H.Qrs H.Qrs. Defence India D
Pr. Controllers
/Controllers should not
address ??? direct except None of
2175 on routine matters. C&AG CGA Both these B
Pr. Controllers
/Controllers should not
address direct except on None of
2176 routine matters. C&AG CGA Both these B

Pr. Controllers/Controllers
should not address ____
direct except on routine
2177 matters? CGA C&AG None Both D
Preferably, performance
security is payable by the
supplier at the rate of
____ % of the contract
2178 value 2 5 10 20 C
Prefix 77 is used for _____ Charged Pre
2179 transactions? Previous years Expenditure DIDS partition A

A. Construction of
Building, Purchase of
vehicle are examples of
Revenue Expenditure B.
Purchase of Medicine,
Salary of staff are exaples
of Capital Expenditure. Both A Both A
Which of the above A is True and B is B is True and A is and B are and B are
2180 statements are True? False False True false D
Prefix 99 is used for which Contingen Charged
of the following Previous years cy fund of expenditu
2181 payments? DIDS transactions India re D
Prefixing and suffixing of JCOs, ORs for personnel whose
holidays to leave for Army whom additional leave starts/ends
personnel is allowed leave is granted for on crossing
2182 except in case of ______? this purpose specified borders None Both D
Prepaid expenses will
appear on ___ side of Trial
2183 Balnce? Debit Credit Both None A
Represent
Prepaid expenses, ative
outstanding expenses etc. Personal
2184 are known as ____? Personal A/cs Nominal A/cs
Real A/cs A/cs D
Add to Add to
Insurance Insurance
and post and post
Prepaid insurance when the the
given in adjustment, what Deduct from Deduct from amount amount
action would you suggest Insurance and post Insurance and on on
while preparing final the amount on post the amount liabilities asssetss
2185 accounts? liabilities side on assets side side side B
Preparation of
Approximate Estimate is
not required for works
2186 costing up to Rs._______ 10000 20000 25000 50000 D

Preparation of costed
schedule of works may be
dispensed with in the case
of works estimated to cost
2187 less than Rs. ____? 10000 20000 50000 100000 A
Preparation of Loss
statements and sanction
by CFA are not necessary Loss not due to
in which of the following theft, fraud or Losses caused by
2188 cases? gross neglect Enemy action Both None B
Preparation of pension
papers is initiated _____
in advance by the Head of
2189 Office? 3 months 6 months 1 year 2 years C

Preparation of schedule of
works may be dispensed
with in the case of works
estimated to cost less
2190 than Rs. ______ 10000 20000 25000 50000 A
A. Expenditure on account
of reparation of damage
caused by calamities such
as flood, fire, earthquake,
enemy action should be
charged to Capital
account B. Expenditure
on account of reparation
of damage caused by
calamities such as flood,
fire, earthquake, enemy
action should be charged
to Revenue account. C.
Expenditure on account of
reparation of damage
caused by calamities such
as flood, fire, earthquake,
enemy action should be
charged to Capital
account or Revenue
Account according to
situation. Which of the All
above statements are statement
2191 true? A is true B is True C is True s are false C
Prescription issued by
AMA/Specialist for tests is
valid for ___ unless other One three
2192 wise specified? 2 weeks 4 weeks month months A
Shall not a Shall not
member of either hold any
be eligible for re- House of other
Presdent of India shall election to that Parliament, office of All the
2193 _____? office Legislature profit three D
Present two year and four 2019-20, 2020-21,
2194 blocks for LTC are 2019-20, 2017-20 2020-21, 2020-23 2019-22 2018-21 D
Presently Project Samarth
is being used in which Pay Accounts Regional None of
2195 office ? Offices Controllers Office PCDAO these abc
Preservation of original
records of originating
DIDS till the finality of the
case is the primary
responsibility of the CDA
2196 _____? Audit Section Accounts Section Both a, b Meerut A
President of India is
elected by members of members of both members of the
electoral college Houses of State Legislative
2197 consisting of ____? Parliament Assemblies Both None C
President of India takes
oath in the presence of Prime Lok Sabha
2198 ______? Chief Justie of India Vice President Minister Speaker A
Previous and future
correspondences in a file
are linked through a
2199 system called P linking F linking T linking S linking C

Previous qualifying service


is mentioned in Part --------
2200 - of Service Book. I II III IV C

Price Variation Clause can


be provided only in long-
term contracts, where the
delivery period extends 12
2201 beyond ____? 2 years 18 months months 6 months B

A. Expenditure on account
of reparation of damage
caused by calamities such
as flood, fire, earthquake,
enemy action should be
charged to Capital
account B. Expenditure
on account of reparation
of damage caused by
calamities such as flood,
fire, earthquake, enemy
action should be charged
to Revenue account. C.
Expenditure on account of
reparation of damage
caused by calamities such
as flood, fire, earthquake,
enemy action should be
charged to Capital
account or Revenue
Account according to
situation. Which of the
above statements are
2202 true? NULL A is true B is True C is True A
Price Variation Clause can
not be provided in Short- Both B
2203 _______ contracts? long-term Medium-term term and C D

Pricing of loss statements ASC


in respect of ASC stores Records
2204 lost in a unit is done by LAO PCDA/CDA Executive Office C
Remount
Pricing of loss statements and
in respect of Medical and Veterinar
veterinary stores lost in a y stores
2205 unit is done by Executive LAO/CDA Both a, b depot B
Primary distribution of
overheads involves _____
of different items of
overheads to the the
2206 Departments? Allocation Apportionment Both None C
Prime Cost + Factory
Overheads +
Administrative Overheads
is known as ____ in Cost Cost of Works Cost of
2207 Sheet? Prime Cost Production Cost Sales B
Prime Cost + Factory
Ovrheads is known as Cost of Works Cost of
2208 ____ in Cost Sheet? Prime Cost Production Cost Sales C

Prime Minister shall be Lok Sabha All the


2209 appointed by ____? President Vice President Speaker three A
Principal
Controllers/Controllers a case where full
will not give any audit particulars are
2210 decision on a _____? Hypothetical case not given Both None C
Prior approval of ____ is
necessary for disposing
off unserviceable
containers of POL locally Army
where large surplus stock Government of Head PCDA/CD
2211 exists in POL Depot? GOC in C India Quarters A C
departme
ntal
enquiry
ordered
Prior sanction of the by
Government is not authoritie
required to given s sub
evidence by a ordinate
Government employee in before an authority to the
which of the following appointed by the Governm All the
2212 Enquiry cases? Government Judicial Enquiry ent three D

A. Revenue Heads
comprises of 2 sections B.
Capital Heads comprises
of 3 sections. Whether the Both A Both A
above statements are true A is True and B is B is True and A is and B are and B are
2213 or false? False False True false C
Prior scrutiny of CA by
CDA office is compulsory
in which of the following In case standard Works involving
2214 cases? forms are not used Special works Both none A
Priority Procurement Plan
2215 was introduced in . DFP 2002 DFP 2006 DFP1996 DFP 2016 B
Pro rata rates or
proportional rates are
treated as ______ by MES
and will be rounded off to Market Schedule
2216 the nearest paisa? Star Rates Stock Book Rates Rates Rates D
Proceedings of Court of
Inquiry has to be
completed within -------
2217 days. 30 days 45 days 60 days 90 days D

Process where, unless


special care is taken, raw
materials used therein or
the intermediate or
finished products, bye
products, wastes or
effluents thereof would
Cause material
impairment to the health
of the persons engaged in
or connected therewith is
defined as ______ Process Abandone
2218 as per Factories Act? Hazardous Dangerous d Risky A
Processing for closing of
accounts for the month
will be started by DDP
centre of PAO _ days
before the date of
uploading the
2219 entitlement? three two four five A
Procurement can be made
without quotation if the
cost of the item is below
2220 Rs_______ 10000 15000 20000 25000 D
Procurement of medical
equipment under ____
heads is governed by Both a & Only
2221 DPM? Revenue Capital b specified C
Produce from soldiers
gardens when obtained by Military Farm
ASC, which of the latest audited
following rates will be Current local actual production Highest of Lowest of
2222 paid for such produce? contract rate rate two two D
Production Account of
ASC Bakery is prepared
and submitted to
2223 PCDA/CDA on ___ basis? Yearly Half Yearly Quarterly Monthly A
A________________ is a
group of independent
computers attached to
one another through All of the
2224 communication media. Internet E mail Network above abc
Production of Medical
Certificate can be waived
for absence on sickness
while granting EL for not
2225 exceeding ___ days 1 day 2 days 3 days 10 days C

Profit divided by P/V Ratio Economic Margin of BEP


2226 is called ____? Break Even Ordering Quantity Safety (Sales) C
Profit is calculated as a %
of ______ Price if
otherwise not
2227 mentioned? Cost Price Sales Price a or b None B
Proforma dropping is
done by the CGDA office
EDP for certain Defence
transactions by operating Proforma
2228 ___? Dummy DIDS Journal Entry Account None A
virtual
Project Tulip is used in Pay Accounts Regional Preferred
2229 which office ? Offices Controllers Office PCDAO Network abc
Project Vishwak is used in passing of Final a and b None of
2230 AOGE office for passing of RAR Bill both these abc

Pension Pension Pension Pension


Disbursement Information Calculatio uploading
2231 Project Ashraya is Module Module n Module Module abc
For
Generatio
For Generation of For Generation of n of Rent
Project Bhawan can be Rent Bills of Rent Bills Defence Bills All of
2232 used Defence Personal Civilians Civilians these abc
Project Bhawan is used in
2233 which office ? AOGE AAO BSO PAO PCDAO abc
Project Dolphin has been
prepare on which WINDOW
2234 Operating System LINUX UNIX FEDORA S abc
is required to be taken in
respect of CP items before Non Availability
2235 resorting to LP Permission certificate Approval Sanction B

Project Dolphin is used in Pay Accounts Regional


2236 which office ? Offices Controllers Office PCDAO IFA abc
Project Expenditure Card
is one of the auditable Cantonm
documents prescribed for Head Quarters DRDO ent
2237 ___? NCC units formations units Boards C
PRAN
Project Nidhi is used in generatio None of
2238 which office ? GPF module NPS module n Module these abc

Pre Audit
of Pay
and
Allowanc
es,
Medical
Pre Audit of Bills and
Medical Bills and TA DA
Calculation of Pay TA DA Claims of Claims of
Project Pawan is used in and allowances of Air Force Air Force None Of
2239 CDA (Air Force) for Air Force Personnel Personnel Personnel these abc
Regional
Project Tulip has been Pay Accounts Controller
2240 developed for Offices PCDA (O) s PCFA abc
Generatio
n of
Project Vishwak can be Punching All of
2241 used for Pre Audit of bills Pre Audit of RAR Medium these abc
Project Vishwak deals All the
2242 with work done by ____? AAO BSO AO GE RAO/LAO three B
Promises which form the
consideration or part of
the consideration for each
other are called _____
promises as per Indian
2243 Cntract Act? Mutual Reciprocal Agreed Exclusive B

Promises which form the Reciproca


consideration or part of l
the consideration for each Reciprocal Reciprocal Adjustme Reciproca
2244 other are called _____? Arrangements Promises nts l Offers B
Promotion In-situ shall be
resorted to for a
maximum period of __,
within which the officer
promoted will be posted
to a suitable
2245 appointment? 24 months 12 months 6 months 3 months C
. is the record of the
progress of the case
handled by the IO during a Daily Description Speaking Final
2246 day. sheet Daily Order Sheet order order B

Promotions/up-gradations
granted to those grades, differentl
which carry the same y by
grade pay in VI CPC will be dealt case different
2247 _____ under MACPS? Counted Ignored by case depts B
Proposals for minor works Approxim Costed
in MES will be supported ate Schedule
2248 by _____? Rough cost Indication cost Estimates of works A
Proprietary Article
Certificate once issued
will be valid for ____ from
the date of issue unless Valid for
cancelled earlier by the only one
2249 CFA? 2 years One Year 6 months time A
Protection and the Protect
Sheet options can be
2250 selected from ? Tools Data Formulas Insert abc
Provident Fund
accumulations remaining
unclaimed for ____ will be
transferred to unclaimed
2251 provident funds head? six months 12 months 2 years 3 years A
Provisional CML of the
Field Imprest sanctioned
for first time, is reviewed Balances noticed in audit report of
2252 based on the _____? the surprise checks PAO Both None B
Provisional payments
should not be released by
PCDA/CDA when there is Sanction of document
2253 lack of Funds appropriate CFA ation authority D
Provisioning involves
forecasting of future firms
requirements on the basis previuos delivery
2254 of past usage procurement schedule none A
Provisions of Defence
Audit Code related to
Contracts are not
applicable to which of the Contracts Contracts
2255 following Contracts? concluded by Army concluded by MES Both None B
Provisions of RMES are
not applicable to which of Operation Deposit
2256 the following works? Authorized works Special Works al Works works C
Compulso
. From service which shall ry
not be a disqualification Retireme
2257 for future employment. Dismissal Suspension Removal nt C
Prurchase Committee has
to be constituted for
Market survey when the 25000 to 2.5 25001 to 25000 to
2258 value of stores is 25001 to 2.5 lakhs lakhs 3 lakhs 3 lakhs A
Public Account of India
covers the following
sectors of Government Sectors A Sectors I
2259 Accounts? Sectors A, B Sectors A, B and C to F to M D
Public Accounts
Committee of Parliament
2260 consists of ___ MPs 22 25 27 15 A
Public Fund Account can
be opened by Army
officer i/c in which of the SBI or its
2261 following banks? Any Nationalized subsidary a or b None C
No. of
Public Fund Accounts of personnel
Air Force are generally dependen No. of
maintained on ____ t on units in
2262 basis? Unit Station Account station B

Public fund cash book Quarterly


maintained by army unit audit All the
2263 is inspected by ________? PCDA Main Office LAO/RAO boards three B
Punching Media data is
sent to H.Qrs. Office by
the EDP centres on ___
2264 basis Monthly Fortnightly Weekly Daily D
Punching media or
amendment to PM is Till 3rd of
accepted for inclusion in the
that months account Up to 25th of the Till last day of the following
2265 ____? month month month None B

Punching Medium is used


for compilation in DAD. In
the Civil Accounts Manual
one will find such Compilati
document with a different Compilation on Compilati
2266 nommenlature i.e. ____? Journal Entry Medium voucher on sheet D
Punching Medium
prepared by AO GE falls
under which of the Construction Financial
2267 following Accounts? Accounts Accounts Both None B
A record
of
adverse
entry in
the
A formal Imposition of confidenti All of the
2268 Censure means punishment penalty al record above D
Punjab rajya, Rajbhasha ki
dristhi se kis kshetr mein
2269 aata hai ? K Kh G Gh B
Purchase and installation
of static plant, machinery
& equipment is treated as Special Maintena
2270 ______ work by MES? Original Ordinary Repairs Repairs nce A
Purchase Committee is
constituted for
procurement when the
financial value of goods
2271 purchased is Rs._____? 25001-2.5 Lakhs 1-2.5 Lakhs Both None A
Purchase of Books is not
done in general from
Annual Training Grant
when the unit has ____
grant also at their
2272 disposal? I&M ACG Library SAG C
Purchase of goods and
services up to the value of
Rs. ___ only on each
occasion may be made
without inviting
quotations or bids on the
basis of a certificate to be
2273 recorded by CFA? 10000 15000 25000 50000 C
Purchase of goods up to
___ value on each
occasion may be made
without inviting
quotations or bids on the
basis of a certificate to be
recorded by the CFA in
2274 terms of GFR? Rs. 15000 Rs. 20000 Rs. 25000 Rs. 30000 C
Purchase of Motor car
should be made within
___ of the date on which
the advance is drawn by
2275 Army Officer? One month Two months 45 days One year A
Purchase up to Rs. _____
can be resorted to with
2276 out quotation? 5000 25000 15000 10000 B
To issue
clarificati
on on a
To issue To convey the specific
instructions to decision of senior matter to
sections of Main authorities like establish
Office and sub CGDA/PCDA/CDA uniformit All the
2277 Purpose of Circular is offices. etc. y. above D
Qualification Grant is not
admissible to Colonel and
2278 ______officers? AMC/ADC above level Both None A
Which command is used
to set terminal IO
2279 characteristic? tty ctty ptty stty D
Which command is used
to set terminal IO
2280 characteristic? tty ctty ptty stty D
Sansdiye Rajbhasha smiti
mein Rajsabha ke kitne
2281 sadshya hote hain? 12 15 20 10 D
Sansdiye Rajbhasha smiti
mein Rajsabha ke kitne
2282 sadshya hote hain? 12 15 20 10 D
Prepared
Pairing means bringing by two
together two documents Different to each Identical to each different None of
2283 which are supposed to be: other other units the Above B
Qualification pay claims
and Technical Allowances
claims fall the under the Unit Miscellan
category of ______ Non recurring allowance eous
2284 claims? Recurring nature nature s claims claims A
Qualifying service of a
DAD employee is verified
and certified on which of 5 years before whicheve
2285 the following occasions? 25 years of service retirement Both r is less D
Quality of Goods means
_____ as per sale of goods Condition of
2286 act? State of Goods Goods None Both D

Quarterly E-TDS returns


are filed by _______
section of PCDA (O) for
compilation of Tax Administr
Deducted at Source in Accounts ation
2287 respect of Army Officers? LW Co-ord (AT) Records Section Section Section A
Quarters will be reserved Brigade
for who among the Command All the
2288 following officers? GOC in C GOC Area er three D
2289 Question Option A Option B Option C Option D A
Questions on
interpretation of GOI
orders involving financial
matter in the first Nearest
instance shall be referred Test Audit
by local authorities to Their next higher authoritie
2290 ____? authorities PCDA/CDA s MOD B
Questions raised by unit
commanders with regard
to the correctness of the
debit balances should be
finally settled within __ by
2291 PAOs? 6 weeks 4 weeks 2 weeks one week A
Railway Warrants and
Concessions vouchers are
also directly booked by
the PCDA (Travel) on e-
ticketing portal on _____
2292 basis? Book adjustment Cash Both None B
Rajbhasha aayog kab
2293 gathan kab hua tha ? 20247 20277 20582 20250 A
Skeleton List means the Formatio
list with which vouchers n
are forwarded by the Inspecting Main office of Command
2294 issuing depots to: Authorities PCDA/CDA ers LAOs D
Rajbhasha adhiniyam
1963 ka sanshodhan kab
2295 hua ? 1967 1968 1965 1964 A
Rajbhasha Adhiniyam
1963 ki dhara 6 evam 7 kis
rajya mein lagu nahi hota Jammu &
2296 hai ? Delhi Nagaland Manipur Kashmir D
Rajbhasha Adhiniyam ka
2297 sanshodahn kab hua? 1967 1968 1965 1964 A
Rajbhasha Adhiniyam kab
2298 parit hua ? 22776 23141 23111 23202 B

Manav
Rajbhasha ka varshik Sansadha
karykram kaun taiyar n vikash Inme se
2299 karta hai ? Grih Mantralay Raksha Mantralay Mantralay koi nahi A
Rajbhasha pryojan ke liye
desh ko kitne kshetron
2300 mein bata gaya hai ? 1 2 3 4 C
RAO gets inputs in the
form of
documents/vouchers
2301 from ____ for audit? PCDA/CDA AO GE Both None C
RAO is personally Local Audit of Store
2302 responsible for _____? Accounts Cash Inspection Both None B
RAO need not verify
which of the following Construction
2303 documents in general? IE Pay Bills Accounts MER None D
RAO/LAO is responsible to Public
carry out audit of which of Fund
the following Cash Books Account
during his visit to GE Cash Assignment Imprest Cash Cash Both (b) &
2304 office? Cash book Book Book (c) C
Statement of Central
Transactions at the end of
every financial year is
prepared only for ______
2305 head-wise details Major Sub Major Minor Sub C
is
determin
DA is not ed by
Rate of Dearness paid to MOD
Allowance for Army Is different from Is same as for Army separatel
2306 Officers civilians civilians officers y B

Rates in respect of Articles


purchased locally and
those supplied by bakeries PCDA/CD
2307 are published by ____? MOD (Fin.) CGDA A LAO C
Rates in Tender which in
the opinion of accepting
officer are either
abnormally high or
abnormally low are Foul Freak
2308 known as ___? Fabricated Rates False Rates Rates Rates D
Rates of Free issues of
ASC supply purchased
locally are published by Station
2309 _____? PCDA/CDA Commander GOC in C CGDA A
Rates which are not
available in SSR and
cannot be determinate
proportionately from the
contract rates are known Schedule
2310 as ____? Freak Rates Special Rates Rates Star Rates D
Rates which cannot be
assessed from SSR, but
deduced from other rates Market All the
2311 in SSR are known as Pro-Rata Rates Star Rates Rates three A
Rates which cannot be
assessed from SSR,
deduced from Contract
rates on pro rata basis are Market All the
2312 known as Pro-Rata Rates Star Rates Rates three B
Ration Accounts is
2313 maintained in ?? IAFZ 3033 IAFZ 3303 IAFZ 3330 IAFZ 3333 A
Ration Accounts is
2314 maintained in IAFZ 3033 IAFZ 3303 IAFZ 3330 IAFZ 3333 A

Ration Allowance (cash in


lieu of free rations) is not Casual
payable to Army officers leave in Sick leave
under which of the Special casual same on full
2315 following circumstances? Furlough leave leave station pay C
User Charges is a
component of _____ as
2316 defined in GFR? Tax Revenue Non Tax Revenue Both None B

Ration Allowance in cash


is admissible during which
of the following periods in Study Leave in Special Casual All the
2317 respect of Army Officers? India Leave Furlough three D
Ration Money claims of LAO Executive
Army Officers are passed Regional Supply Authoritie
2318 by PCDA (O) Controllers Depot s B
Ration Returns are
prepared and closed on
2319 ___ basis ? Half yearly Monthly Weekly Daily B
Ration Returns are
2320 prepared by units Daily Weekly Monthly Quarterly C
Ration Returns is
2321 maintained in ??.. IAFZ 1591 IAFZ 1519 IAFZ 1951 IAFZ 1159 B

RCPO cell will be found in PCDA (BR) New CDA (IDS) New PCDA (AF) PCDA
2322 which office? Delhi Delhi Dehradun New Delhi D

Debtors
from
Debtors from whom full
Debtors from whom part payment
RDD is created for _____ whom payment payment is is Net
2323 Debtors? not expected expected expected Debtors D
iii. To
meet
expenditu
re On
new
service or
new
instrumen
t of
service
not
From One Grant contempl
or appropriation ated in
From Funds for charged the
provided from expenditure to budget as
Voted expenditure another Grant or approved
to charged appropriation for by the
Re appropriation can be expenditure and charged parliamen None of
2324 done : vice versa expenditure t the above D
One
primary
unit of
appropria
Re appropriation means tion to
the transfer of funds Central Govt. to Any State Govt. to another
2325 from? any State Govt. Central Govt such unit All C

Re appropriation of
building involving increase
in scale or introducing a Governm
new practice require the PCDA/CD ent of
2326 sanction of ___ GE Command CE A India D
A copy of the issue Office
voucher prepared by Receipted copy of copy of Consignor
2327 issuing depot is______? Copy of consignee consignee consignor LAO copy C

Re appropriation of
buildings involving Governm
increase in scales requires ent of
2328 sanction of _____? E in C Chief Engineer GOC in C India D
Re appropriation of funds
is permissible between All the
2329 ____ heads? Expenditure Receipts RDR three A

Re-appropriation between
different Minor heads can PCDA/CD All the
2330 be made by ___? MOD GOI A three B
Re-appropriation of funds
in cases in which more Chief of
than one Principal -Staff service
Officer is concerned will concerne
2331 be made by _______? MOD MOD (Fin) GOI d C
Transfer of funds Transfer of funds Cut in
Reappropriation of funds from one office to from one budget allotment
2332 means ___? another head to another of funds None B

Rearrange the following in


chronological order. 1.
Supply order 2. Quotation
2333 3. Receipt Voucher 4. Bill 2314 1234 2134 2143 C
Rearranging of data in a
2334 sequence is called Editing Processing Sorting Updating abc

Receipts and expenditure


pertaining to Air Force
executed by Public Works
Department, will be CDA in whose Jt. CDA
passed on by the PCDA (AF) area the work is CDA (AF) (AF)
2335 concerned Civil AG to __? Dehradun carried out New Delhi Nagpur B

Receipts and Expenditure


pertaining to DAD have
been transferred from
Defence Service Estimates
to Civil Estimates w.e.f. 01.10.197 01.10.199
2336 _______? 01.04.1971 01.04.1976 6 3 A
Receipts and Payments
which cannot, in the
absence of full particulars,
be allocated to any head
of account will be
compiled to the Head Any of the
2337 _____? Deposits Suspense Advances three B
Railway
Serious claims
AAC contains all Irregularities in r/o Losses awaiting outstandi All of
2338 important ites such as???. Store Accounts Regularisation ng these D
Receipts and payments
which cannot, in the
absence of further
information or orders, be
allocated to any head of
account, and where the
heads to which the
transactions are likely to
be adjusted are not
known, will be taken to Any of the
2339 the Head _______? Advances Deposits Suspense three C
Receipts are audited from
________ to Voucher to
2340 ____________ Ledger to Voucher Ledger Both ways None B

Received Rs. 2000 in cash Cash


and Rs. 3000 by cheque credit
from Shyam. What will be side and Cash
entry in cash book with Cash credit side bank debit side
cash, Discount and Bank Cash debit side and and Bank debit credit and bank
2341 column? bank credit side side side debit side D

Reconciliation of balances
under the suspense head
00/018/65 is the duty of Disburse All the
2342 ___ section of PAO? Central Control Imprest ment three B
Record of Verification of
service is found in Part -----
2343 - of Service Book. III IV V VIII C
Recoveries effected after
the close of the accounts
of the year in which the
expenditure was incurred,
should be compiled as deduction of Any one
2344 ____? Revenue expenditure of a/b Capital A
Recoveries made from
Cantonment Boards in decided decided
respect of bulk supplies by by by Station
MES shall be classified as Reduction of PCDA/CD Command
2345 _______? Receipts expenditure A er A

Recoveries of expenditure
for services rendered to
non-Government parties
shall in all cases be Refund of
classified as ____ of the Reduction of bonafide
2346 Government? Receipts Expenditure receipt None A
Recoveries of over-
payments shall be
credited as ______
irrespective of the year in
which such recoveries are Reduction in Capital
2347 effected? Revenue Receipts Expenditure Receipts None B
Recovery of advances paid
by audit sections is Debt
watched through the Register of Head All the
2348 medium of _____? Advances Demand Register Register three B

AAC is centrally minitored


by ?section in PCDA/CDA
office in respect of MES
2349 transactions/expenditure. Accounts Section Admin Section IA Section E Section D
Recovery of barrack
damages in r/o imported
article where
procurement cost cannot of best Acceptable Fixed by
be ascertained is done at indigenous Fixed by PCDA/RA
2350 a rate substitute Fixed by GE AO GE O A
Recovery of contribution
towards ECHS will be PCDA
done by ____ from (O)/PAO Any of the
2351 Gratuity? PCDA (P) Allahabad Bank/DPDO etc. Ors three A
Recovery of GPF will be
stopped ____ before of
retirement on
superannuation of a Two
2352 Government Employee? 12 months 6 months 3 months months C
Recovery of Rent & allied
charges in respect of MES
civilians and Ind.
Employees is reflected in
AAC report under whose
2353 responsibility? AOGE/ AAO BSO MES DAD LAO/RAO C
Partly DR,
Recruitment to IDAS is Partly
carried through Direct Recruitment Departme Promotio
2354 ________? (DR) Promotion ntal Exam n D
Recurring payments for
Railway sidings will be
adjusted by _____ after
the vouchers have been All the
2355 reviewed by CWE? GE DAD DGADS three B
Recurring payments for
railway sidings will be
adjusted by DAD after the
vouchers have been
reviewed by ___ Railway Accounts All the
2356 concerned? CWE Officer AO GE three A
Unforese
Refunds of Revenue shall any one en
as a General rule, be reduction of of the Expenditu
2357 taken as _____? Expenditure Receipts two a,b re B

Regimental funds of units deposited (Fixed)


and formation HQ may be invested in with Nationalised
2358 _____? securities Banks None Both D
Regional Training Centre
(Southern Region) is
located in which of the Secunder
2359 following stations? Bengaluru Chennai Pune abad A

AAC is centrally minitored


by ?section in PCDA/CDA
office in respect of non-
2360 MES transactions. Accounts Section Admin Section IA Section E Section C
Register of Measurement
book is maintained in Sub
which of the following Division
2361 offices? AAO BSO GE of GE AO GE D
Reimbursement of
Children Education Rates of Rates
Allowance for disabled double the actual approved
children of Army officers Normal rates normal rates expenditu by GOC in
2362 shall be payable at prescribed prescribed re C B
Rejections under
electronic payments are
compiled to which of the
following suspense 93/020/9 00/020/9
2363 heads? 00/020/81 00/020/96 1 1 B
Remember the following
points while drafting: A.
Identify Sender B. Adopt
right form C. Visualise C is All are
2364 response A is correct B is correct correct correct D
Remuneration paid to an
employee for performing
a special work of
occasional in character is Special Special
2365 known as _____? Honorarium Fee Pay Increment A
Renewals, replacements,
alterations and
improvements beyond the
prescribed monetary Maintena Beyond
limits of ordinary repairs nce Economic
2366 are treated as __ by MES Special Repairs Special works services Repairs A
Liabilities
Rent Received in advance of Assets of
if given trial balance, will Debit side of P&L Credit Side of P&L Balance Balance
2367 be posted on ___? A/c A/c Sheet Sheet C
Rental ceilings for hiring class
of accommodation for decided
separated families of by
service officers will be of two PCDA/CD
____ their class of classes A and not
2368 entitlement? As per one class below below as per B
Repairs, renewals and
replacements of E/M
installations and other
external utilities costing
up to Rs. ____ in each
case are treated as
2369 ordinary repairs by MES? 5 lakhs 2 lakhs 1.5 lakhs 1 lakh B

Repeat Order and/or


Option Clause may be
exercised more than once,
provided altogether these
orders do not exceed
____ % of the original
2370 order quantity 25 50 75 100 B

AAC is centrally minitored


by .section in PCDA/CDA
office in respect of MES
2371 transactions/expenditure. Accounts Section Admin Section IA Section E Section D
Repeat Order Clause may
be exercised, provided it
does not exceed ____ of
the original order
2372 quantity? 0.25 0.5 0.75 1 B

Repeat order quantity


should not exceed ____%
2373 of last order quantity 0.4 0.5 0.6 0.3 B
Replacement of the whole
or a major part or definite
portion of a building or
other structure is defined Ordinary
2374 as ___ in MES works? Special Repairs Petty Repairs Repairs Renewal D
Replacements and
renewals costing up to Rs.
_____ for each item are
treated as ordinary
2375 repairs by MES? 150000 100000 200000 50000 A
Replacements of furniture
of value up to 50% of
annual allotment for
maintenance of furniture
on station basis subject to
ceiling of Rs. __ per
annum to be allowed only
in respect of furniture
declared as
condemned/BER by the
appropriate authority are
treated as ordinary
2376 repairs by MES 5 lakhs 4 lakhs 2 lakhs 1 lakh B
Replies to the objections
raised by Inspection Team
of CGDAs Office, will be
monitored by which of the
following sections of LW Coordination Accounts Technical
2377 PCDA (O)? Admin Section Group (Admin) Section Section D
Report of C&AG serves
2378 ____ purposes? Double Triple One None A
Report of Complaints Sexual
committee is treated as harassme
Inquiry report in which of nt of
the following cases of Fraud or working All the
2379 Disciplinary proceedings? embezzlement In sub ordination woman three C
Report of the Complaints
Committee shall be
deemed to be __ under
CCS Rules regarding
sexual harassment of Interim Prelimina
2380 working women final report Inquiry Report Report ry Report B
Report on items of
financial advice tendered
and accepted by the
administrative authorities
should be submitted to
the C.G.D.A. by PCDA/CDA Half
2381 on ____ basis? Monthly Quarterly yearly Yearly B

AAC is centrally minitored


by .section in PCDA/CDA
office in respect of non-
2382 MES transactions. Accounts Section Admin Section IA Section E Section C
Report on items of
financial advice tendered
and accepted by the
executive authorities
should be submitted to
the CGDA by PCDA/CDA Half
2383 on ??.. Basis. Monthly Quarterly Yearly Annually B
Report on the court cases,
where DAD
(CGDA/PCDA/CDA) is
respondent is submitted
by AN section of
PCDA/CDA to CGDA on __
2384 basis? Yearly Half yearly Quarterly Monthly D
Reportining can be done
by a retired officer within
.. From the date of
2385 retirement. 15 days 1 month 2 months 6 months B
Request for alteration in
Date of Birth will be
considered by Head of the
Department when a
specific request is made
within/before___ from
entry into Government becoming
service by a Government permanen
2386 servant? 6 months 1 year 5 years t C

Request for alteration in


DOB of non-gazetted staff
as originally recorded in
the Service Books can be
made within __of entry in
2387 service? 1 year 2 years 3 years 5 years D
Request for Proposal Request
(RFP) can also be called as -Request for Request for Tender for
2388 ---------------. Interest Procurement Enquiry Purchase C
Requisition placed by the
provisioning authority on
the procurement agency Requisitio
2389 is called ----------------. Indent Intend n Request A
Requisition placed by the
provisioning authority on
the procurement agency Store Monthly
to procure an item is Requisitio Maintena
2390 known as ____? Demand Indent n nce Figure B
Requsition placed by th
provisioning authority on
the procurement agency Requisitio
2391 is called _____ Indent Intend n Request A
Reserve Bank may _____
the Central Government
securities in the Buy and A but Not
2392 secondary market? Buy Sell Sell B C
Goods
and
Services
Goods and under
The Defence Procurement Services under Capital
Manual covers the Revenue procurem Only
2393 acquisition of : Goods procurement ent services B
Goods
and
Services
Goods and under
The Defence Procurement Services under Capital
Manual covers the Revenue procurem Only
2394 acquisition of : Goods procurement ent services B
AAC is centrally
monitored by ???... of
Main Office in respect of Engineeri Accounts
2395 non-MES transactions IA Section An Section ng section Section A
Reserve Bank of Act is RBI Act, RBI Act,
2396 called as _____? RBI Act, 1932 RBI Act, 1933 1934 1935 C

Debtors
from
Debtors from whom full
Debtors from whom part payment
Reserve for Bad Debts is whom payment payment is is All the
2397 created for ____ Debtors? not expected expected expected three B
Resignation given by
President of India will be Dy.
Communicated to _____ Chairman Chief
by the Vice President of Speaker of the of Council Justice of
2398 India? Prime Minister House of People of States India B
Responding action in RAO/LAO
respect of DIDS originated of the
by another CDA, MES unit
pertaining to MES unit is E Section of Main Accounts Sectin Concerne concerne
2399 taken by _____? Office of Main Office d AO GE d C
Responding action on a
DIDS is done _____ of the
Punching Medium Class 8 Part A or Both A &
2400 voucher? Part A Part B B B B
Responsibility for audit of
pensions devolves on CDA (PD)/CDA
2401 ____? PCDA (P) Allahabad Chennai DPDOs LAO A

Responsibility for carrying Executive


out stock verification rests Internal Audit Test Audit Authoritie
2402 primarily with the authorities Authorities s DGQA C

Responsibility for carrying


out stock verification rests PCDA/CD
2403 solely with _______? LAO Executive A DGADS B
Responsibility for
clearance of outstanding
Rent & Allied charges
rests with DAD in the case Dues
of which of the following Dues from Army Dues from DAD from MES All the
2404 occupants? Officers personnel civilians three D

Responsibility for handling


claims for damages , short
landed items of Imported
Stores including
losses/damages sustained Embarkati
to stores shipped on
commercially insured, will Command PCDA,
2405 be that of _ concerned? Consignor Consignee ant New Delhi C
AAO (A/cs) will test check
the Cheque linking done
by task holders to the
extent of __ % in respect
of cheques of Rs. 1 lakh
2406 and above? 10 25 50 100 A
Responsibility for
monitoring of the
expenditure against
budget allocation for the
Defence Pension is also CDA (PD) PCDA (P)
2407 entrusted to ______? AFHQ DPDOs and Banks meerut Allahabad D
Responsibility for National
Defence Rests with Parliamen
2408 ________? Prime Minister Defence Minister Cabinet t C
Responsibility for placing
and fulfillment of
Contracts for supplies to
be made or services to be
rendered rests entirely All the
2409 with ___? IFA Audit Authority Executive three C
Responsibility for sanitary
conservation and drainage
of land inside Executive
cantonments rests with Authority in management of Either a
2410 _______? occupation the land or b MES C
Responsibility of
overcharge primarily rests Countersigning All the
2411 with officer Audit Officer Claimant three C

Responsibility to watch
recovery of cost of stores
supplied to foreign
governments against their
demands sponsored by
the Ministry of External PCDA/CD
2412 Affairs devolves on ____? MOD CGDA A LAO B
Restoration of commuted
pension is done after ___
2413 years? 15 18 20 25 A

Retaining fee is admissible All the


2414 to a Reservist_______ Sepoy NCO JCO above A

Retention period of
Analysis of all India
compilation of Defence
Services Receipts & Exp. in
EDP Centre of Regional
2415 PCDA/CDA office is __? 10 years 5 years 2 years 3 years D
Retired Group A officer
should not accept any
commercial employment
before ___ from date of
retirement without prior
2416 sanction? 5 years 3 years 2 years one year D
AAO can pass the
requisition for LTC
advance up to Rs.
2417 _______ 100000 75000 50000 25000 D
Retirement is effective
from the ____ of the A/N of F/N of the
month in which age of the first first
superannuation is A/N of the last F/N of the last working working
2418 attained working day working day day day A
Will be
decided
at the
Retirement is effective discretion
from the ____________ in of the
which age of Forenoon of the Afternoon of the Compete
superannuation is last day of the last day of the nt
2419 attained in general. month month Authority None B

Returnable copy of the


packing account in the
case of stores dispatched
by sea or civil air will be
dispatched to the ultimate
consignee by the Landing
Officer within __ days
from the date of dispatch
2420 of the consignment? 7 10 15 21 C

Returned Store Sub Depot


(RSSD) is not responsible
to receive, sort out and Ammuniti
condition which of the Technical on and
2421 following types of stores? Clothing General Stores Stores Explosives D
Revenue accruing from
the disposal of fruits of As
trees on lands under decided
occupation of units and by Station
maintained by them is Government Regiment Command
2422 credited to DEO Account al Fund er C
Revenues administered by
bodies which by law or
rule having the force of
law come under control of Public Public
2423 Govt are known as Local Fund Charged revenues money fund A
Review conduct by Review
Section of PAO is known Simultaneous Concurre Percentag
2424 as ____ review? Pot audit audit nt Review e Review C
Review conducted by
Review Group is known as Comprehensive Sample Concurre
2425 ___? Percentage Review Review Review nt Review D
Review Group in PAO is Schedulin
responsible for which of g of ACR Audit of
2426 the following duties? Opening of IRLAs Closing of IRLAs payments IRLAs D
Review of Local Audit
work done by IDAS
officers is called ______
2427 Review? Concurrent Surprise Super Higher C
AAO can sign Punching
Medium Class I voucher No such
2428 up to Rs. _____? 25 Lakhs 10 Lakhs 5 Lakhs limit C
Review of Works
expenditure is mentioned
in which section of
Appropriation Accounts of
2429 Defence services? Section 1 Section 2 Section 3 Section 4 D
Risk & Expense Purchase
clause is generally not
applicable in case of ___ All the
2430 Contracts? Maintenance Works Foreign three C

Risks accepted by the


accepting officer viz. riots
(other than employees of
contractor), war, invasion,
act of foreign enemies,
hostilities, civil war,
rebellion, revolution,
insurrection, military or
usurped power, damage
from air crafts and natural
calamities etc. are known
as ____ in the case of
Contracts conclused by Anticipate Agreed
2431 MES? Accepted Risks Standard Risks d Risks Risks A
Ration Repeated
2432 RR stands for ????. Regular Run Ration Reunion Return Ration C
RTI Act came into force 12.10.200 01.01.200
2433 w.e.f. ______? 15.06.2005 21.06.2005 5 6 C

Rules enumerated in FR I
do not apply to contracts
concluded by which of the All the
2434 following authorities? MES DAD MOD three A
Rules for the use of MES
Inspection Houses are laid
down by ________ from PCDA/CD All the
2435 time to time? CE E in C A three B
Work Amount
done claimed
Running Account Receipt statement by
(RAR) is paid by AO GE Work order issued Work order signed by Contracto
2436 based on ________? by GE issued by GE GE r C
S&S Imprest Account is
compiled through Class
____ voucher Punching
2437 Medium? 2 4 5 9 C
S&S Imprest Account
should reach the office of
PCDA/CDA by ___ of the
following month to which
2438 it pertains? 1st 2nd 10th 15th C
AAO in DAD is authorized
to audit and make
payment Cash
Requisitions up to Rs.
2439 _______? 50000/- 1 lakh 5 lakhs No limit C
S&S Imprest holder is
supposed to submit his
monthly account to
PCDA/CDA by _____ of
2440 the following month? 7th 10th 15th 20th B

Safe custody of
documents like title deed,
Mortgage deed and surety
bond etc. of Army officers Accounts Military
who are granted HBA is AG Branch, IHQ of Ledger Wing of Section of Secretary
2441 the duty of __? MOD PCDA (O) PCDA (O) Branch A
Salary of C&AG will equal Supreme Court Cabinet Finance
2442 to that of _____? High court Judge Judge Secretary Secretary B
Salary, wages, purchases,
sales etc are examples of -- Real None of
2443 -- Nominal account Personal accounts accounts the above A

Sale of Engineering stores


to individuals in
Government Employment
2444 requires prior sanction of E in C CE PCDA GOI D
Sale of Goods Act came 01.04.193 01.07.193
2445 into force w.e.f. _____? 01.01.1930 15.03.1930 0 0 D
Samples issued from
Supply Depots to the
Composite Food Lab are
charged off on ________
2446 voucher Expense Issue Receipt Nominal A
Samvidhan ke bhag 17
mein sangh ki Rajbhasha
ke pryojan ke liye kitne
2447 anuched hain? 9 8 7 6 A
samvidhan ki aathwi
anusuchi mein inme se
kaun si bhasha sammillit
2448 nahi hai ? Maithili Nepali Bhojpuri Konkani C

Samvidhan ki kis anusuchi


mein Bhartiye Bhashayon 9Wi 10 Wi
2449 ka smavesh kiya gaya hai ? 7Wi Anusuchi 8Wi Anusuchi Anusuchi Anusuchi B
AAO is authorized to price
loss statements and
expense vouchers up to
2450 Rs. _____? 20000 25000 40000 50000 D
Sanction accorded by the
Ministry of Defence in
their capacity as local
Government will not be
subjected to audit by
2451 ______? Test Audit DAD Both None D
Sanction for any fresh
expenditure which has not
been acted on for ____
lapses unless it is
2452 specifically renewed? a month six months a year two years C
Sanction for hiring of
private accommodation
by Army Officer is initially
accorded by the Station
Commander only for a
2453 period of ___? 12 months 9 months 6 months 3 months D
Sanction is valid for
________ from the date
2454 of issue? One year 2 years 3 years 5 years A
Sanction of Government
of India is required to
conclude a contract for a
2455 period beyond 1 Year 2 Years 3 Years 5 Years C
Sanction of the _____ will
be necessary to conclude Governm
a contract for a period ent of
2456 beyond 3 years. MOD C&AG CGDA India D

Sanctions accorded by
competent authority to
grants of land and
alienation of land
revenue, other than those
in which assignments of
land revenue are treated No. Free
2457 as ____ payment? Book Adjustment Nominal Cash of cost C
Sanctions having financial
bearing and not covered
by existing rules are Government Army/Navy/Air
2458 issued in the form of Letters Force Instructions Both None C

Sanctions to re-
appropriation of buildings
will be communicated by
CFAs to which of the
2459 following? GE PCDA/CDA Both None C
Sangh ki Rajbhasha ki lipi
2460 kya hai ? Gurumukhi urdu Devnagri Maithili C
AAO should check
arithmetical calculations
in __ % of the documents
disposed by him,
irrespective of amount
involved in the
2461 documents? 1 0.25 0.1 0.05 D
sansadiye Rajbhasha smiti
mein kitni upsamitiyan
2462 hain? 1 2 3 4 C
Sansdiye Rajbhasha Smiti
2463 ka gathan kab hua tha ? 1975 1976 1977 1978 B
Sansdiye Rajbhasha smiti
mein kitne sadyshya hote
2464 hain? 30 25 20 10 A
Sansdiye Rajbhasha smiti
mein Loksabha ke kitne Inme se
2465 sadshya hote hain? 20 15 10 koi nahi A
SCCIA is concurrently Strategic
admissible along with Forces
which of the following Allowanc
2466 allowances? HAFA CMFAA CFAA e D
Schedule B stores are
issued to the Contractors Measurement Unstamped Supply all the
2467 on the authority of Book Receipt Order three B
Schedule III will be
recorded ____ wise in a All the
2468 PCDA/CDA office Office Section Date three D
Schedule of demands is
the only estimate cost in
cases other than
________ (prepared by
2469 MES)? Original works special repairs Both None C
Schedule VII is prepared Cheques Cheques
2470 for ____? Paid Cheques Unlinked Cheques issued cancelled D
Scrolls from Banks are
received in Accounts
Section of PCDA/CDA Fortnightl
2471 office on ____ basis? Weekly Monthly Basis y Daily D
AAO should check
arithmetical calculations
in __ % of the documents
disposed by him,
irrespective of amount
involved in the
2472 documents? 1 0.25 0.1 0.05 D
Scrutiny of CAs concluded
by CE/CWE is conducted E section of Main Any of the
2473 by _______? AO GE office of PCDA RAO/LAO three B
Central
Informati
on
Commissi
on or
State
Informati
on
Supreme Commissi
2474 Second appeal lie with: President High Court Court on D
Second component of Three
CDA (O) Account Number Single Digit Two digits digits
2475 is represented by _____? Number Number number Alphabets C
Secondary distribution of
overheads involves _____
of different items of
overheads to the the
2476 Departments? Allocation Apportionment Both None B
Secret/ Confidential
letters should be
acknowledged citing Reference to the
which of the following No. & date of
2477 particulars? Subject letter Both None B
Secretary (Defence
Finance) functions in the
dual capacity of
representative of -----------
in the field of Defence Ministry
Expenditure and as Chief of
Accounting Officer of Ministry of Ministry of Defence(F Govt. of
2478 Defence Services Defence Finance inance) India B
Section 3 of Official
Language act came in to
2479 force w.e.f. ____? 26.01.64 15.08.64 26.01.65 15.08.65 C

Section 4 of Appropriation Review of Detailed


Accounts Defence Works/MES Appropriation Appendic Military
2480 Services deals with.. Expenditure Accounts es Farm A
Detailed
Section-1 of the Appropria
Appropriation Accounts of Summary certified Summary tion None of
2481 Defence services is.. by Secy (Def/Fin) certiifed by CGDA Accounts these A
Detailed
Section-2 of the Appropria
Appropriation Accounts of Summary certified tion None of
2482 Defence services is.. by Secy (Def/Fin) Appendices Accounts these C
AAO working in a CDA
office can grant ___ days
of CL to Senior Auditor
working under him at a
2483 time? 2 3 4 5 C

Certificat
e of CGDA
countersi
Section-3 of the gned by
Appropriation Accounts of Summary certified Secy None of
2484 Defence services is.. by Secy (Def/Fin) Appendices (Def/Fin) these C
Detailed Summary
Section-4 of the Appropria certified
Appropriation Accounts of Review of Works tion by Secy
2485 Defence services is.. Appendices expenditure Accounts (Def/Fin) B
Review of
Section-5 of the Civil
Appropriation Accounts of Review of MES expenditu None of
2486 Defence services is.. Expenditure Appendices re these B
Financial
review of
Review of accounts
Section-6 of the MES of
Appropriation Accounts of Review of Civil Expenditu Military
2487 Defence services is.. Appendices expenditure re Farm D
Sector F represents which
of the following in
Defence Service Suspense & Deposits and Loans and
2488 Accounts? Miscellaneous Advances Advances None C
Sector in Defence
Accounting System is Four Seven
2489 represented by _____? One Alphabet Two Numerical Numerical Numerical A
Security Deposit
appropriated towards
liquidated damages, if
required to be refunded
based on award in favour Decided
of Contractor will be in each
classified as __ Charged Refund of case by
2490 Expenditure? Fresh Expenditure Expenditure Receipts PCDA B
Security Deposit
submitted in the form of
Promissory Note should 5% below Market the face value of Lowest of Highest of
2491 be accepted at _____ Price the Note a, b a, b C
Security Deposits Register
is maintained in ____
parts by the Store
Contract Section of
2492 Regional CDA? 5 4 3 2 D
Selection of vouchers for
personal linking by
consignee LAO should be Easy
with reference to ___ of Their marketabi All the
2493 the following? Cost of the stores attractiveness lity three D
Aathwi anusuchi mein
shamil videshi bhasha Inme se
2494 kya hai? Nepali Malyali Konkani koi nahi A
Self Accounting Units of
Air Force are approved
2495 and notified by ____? AFHQ PCDA (AF) CGDA GOI D
Selling and Distribution
overheads come under
which of the following
classification of Behaviour Element
2496 overheads? Functions wise Cost wise wise wise A
Separate loss statement is
not required to be Loss not due to
prepared in respect of theft, fraud or Barrack All the
2497 which of the following? Transit Losses gross neglect damages three C
Separation allowance is
not payable though the
Army officer is married
but not attained the age
2498 of ___? 18 21 23 25 D
Service Books of IDAS
Officers of the grade of
___ and above are
maintained by CGDA
2499 office? JTS STS JAG SAG D
Service officers are
entitled to get cash
allowance in lieu of
Rations under which of Sick Leave on full
the following pay and
2500 contingencies? Annual Leave allowances Both None C
Service records of all Central
group 'A' and Record
'B' civilian Office
officers of MES shall be Commander Chief (Officers)
2501 maintained by the ____? Garrison Engineer Works Engineer Engineer Delhi D
Service rendered by an
Army Officer prior to his
resignation is not counted
as Qualifyiing service for to take up another
Pension. Which of the appointment with withdrawn in
2502 following is exception? proper permission public interest Both None C
Services Capital
Acquisition Plan (SCAP)
covers a period of ___
2503 requirements? 5 10 15 20 A
a or b as
Services' rendered by decided in a or b as
Army to the Air Force and each case decided in
the Navy and vice versa by each case
2504 are treated as ______? Free Paid Executive by PCDA A
TMRO as
Office
copyOM
DMRO as Office RO to DMRO to
copyOMRO to DMRO to Audit Audit Accounts
2505 TMRO to Accounts Section Accounts Section Section Section section abc
TMRO as
Office
copyOM
DMRO as Office RO to DMRO to
copyOMRO to DMRO to Audit Audit Accounts
2506 TMRO to Accounts Section Accounts Section Section Section section abc
Absence of more than
____ days in a year will
normally be considered as
irregular while writing
2507 APAR? 30 60 90 180 A

Settlement of transactions
between the State
Government of Jammu
and Kashmir and Centre is cash or Demand Proforma All the
2508 done through ______? ID schedules Drafts Account three B
Settlement of transactions
between the State
Government of Jammu through
and Kashmir and other Settlement
States/ Centre is effected In cash (cheque) or Accounts under
2509 ___? by demand drafts RBI Both None A
Seven digits in the CHB
and Pamphlet of RDR
heads represent _____ Sub & Detailed
2510 heads? Major & Minor Minor & Sub Detailed & Object D

Ships and Naval FOC in C


Establishments in Goa are FOC in C Western Eastern
under the control of FOC in C Southern Naval Command, Naval
2511 ____? Naval Area, Kochi Mumbai Command None A
Ships which are not self
accounting draw their Nearest
funds requirements from Base Supply Regional
2512 the Officers PCDA (Navy) CDA FOC in C A
Short term vacancies in
SAS (A) may be filled by
the Senior Auditors only
when their duration
2513 exceeds _______? 6 months 3 months 60 days 30 days D
Shortage of Stores found
in ground balance during
stock verification are Certified
struck off from ledgers Nominal Issue
2514 through ______? Loss Statement Expense Voucher Voucher Voucher A
Shortcut to insert new
slide in the current
2515 Presentation is ? Ctrl+O Ctrl+N Ctrf+F Ctrl+P abc
Shri Mehta, Pay Level X, is
entitled for Rs 500/- per
day towards expenditure
on food bills. Then X 6 and 8 and
2516 stands for 3 and below 5 and below below below B
Shri PQR, Auditor under
the order of
posting/transfer
proceeded on LTC to
Home Town and reported
to the new place of
posting directly from
hometown. Suppose the
distance between old
headquarters and
hometown is X, distance
between hometown and
new place of posting is Y
and distance between old
headquarters and new
place of posting is Z, then
fare admissible under LTC
2517 is for X+Y+Z X+Y X Y+Z X+Y-Z D

Accommodation not
expected to be required
for a period of over ___
years from the anticipated
date of completion of
work will be in temporary
2518 construction? 3 5 7 10 B

Shri X is senior in AAO


grade. Shri Y is junior in
AAO grade. Shri Y got
MACP on 01.07.2018 to
Pay level 9 with DNI
01.01.2019. Shri X was
promoted to AO Grade on
02.07.2018 (Did not get
MACP) and Y promoted to
AO grade on 30.12.2018.
Shri X applies for Stepping
up of pay at par with Shri Yes from Yes from
Y? Will you admit the Yes from 30.12.201 01.01.201
2519 request of X? No 01.07.2018 8 9 A
Shri X serving in a CGHS
station got transferred to
a non CGHS station and
kept his family at the old
duty station. The facility
under CGHS is admissible Six None of
2520 for family for . The whole tenure Not admissible months the above C
Shri XYZ is under
deputation. He wants to
avail LTC immediately on
reversion but before Advance
joining the parent office. is not
In that case who will pay Lending / Parent Borrowing Either (a) admissibl
2521 the advance? department department or (b) e B
Siachen Allowance is
admissible to officer
serving in Siachen Glacier
2522 under operation ____? Vijay Meghdoot Blue Star None B
Siachen allowance is not
admissible to Army Officer
concurrently with which
of the following
2523 allowances? HAUCA Flying Allowance Both None C
Sick Attendants in MH are Hospital
2524 given _____ O diet No diet Extras Diet A
Significant expenditure
incurred with the object
of acquiring tangible Deferred
assets of a permanent Capital Revenue
nature or enhancing utility Revenue expenditu Expenditu
2525 of existing assets is Expenditure Asset expenditure re re C
Sikkim kis kshetra ke
2526 adhin aata hai ? K Kh G Gh C
Single Tender Enquiry
should generally be sent
2527 to ______? OEM Registered Firm A or B None C
Size of the Zone of Twice the
consideration for Number Twice the
promotion by DPC will be 5 times the 3 times the of Number
____ for vacancies 5 to number of number of vacancies of
2528 10? vacancies vacancies +4 Vacancies C
According to MOD, Capital
items are classified as
those having unit price of
Rs. ___ lakhs and above
and a life span of ___
2529 years or more? 2, 7 20, 10 10, 7 10, 5 C
Skeleton List means the Formatio
list with which vouchers n
are forwarded by the Inspecting Main office of Command
2530 issuing depots to: Authorities PCDA/CDA ers LAOs D
Skeleton list is the list with Consignor
which vouchers are Consignee LAO to
forwarded by _____ to Issuing depot to Consignor unit to unit to Consignee
2531 _______? their LAO Consignee unit their LAO LAO A

Skeleton lists with D


copies of vouchers, office
copies of outward top lists
and reconciliation
statements will all be
recorded in the file
maintained for the
purpose for each of the
_____ by the Consignor Receiving All the
2532 LAO? Issuing Depots Receiving Units Depots three A
Skelton list means the list Main Formatio
with which vouchers are office of n
forwarded by the issuing Inspecting PCDA/CD Command
2533 depots to Authorities LAOs A ers B
Smvidhan ki aathwi
anusuchi mein kitni
bhartiyon bhashayon ka
2534 smavesh kiya gaya hai ? 12 22 21 17 B
Book to
the
accounts
of the
year in
which
final
decision is
Book to taken
the though at
accounts the same
of the all
year to possible
which it efforts
relates should be
Some item of expenditure Book to the Book to the and made to
is under dispute. State the accounts of the accounts of the expedite expedite
most appropriate action year to which it year in which final the the
2535 to book this expenditure. relates decision is taken decision decision D
Spare Parts of Motor
vehicles are accounted for Stock
in ________ by MES Stores in Hand POL Stock purchase
2536 authorities? Ledger Salvage ledger accounts Register A
SPARROW is designed for
on line processing of Income Aadhar
2537 _____? Bills under GeM APARs Tax filing Card B
To cast
vote in
Special casual can be Home
granted on which of the Union/Association To attend Public Town All the
2538 following occasions? Activities Meetings Elections three D
Special Casual leave for
the absence of individuals
on account of disturbed
conditions and
suspensions of public
transport system due to
natural calamities etc., Ministry
should be reported to of Home Ministry
2539 _____ for decision. MOD Ministry of HRD Affairs of Finance C
Accounts are divided in to
2540 how many types? 2 3 4 5 B
Special Casual leave is
admissible for sports
persons up to ___ days in
2541 a year? 4 8 20 30 D
Special Compensatory
(Hill Areas) Allowance is
admissible to employees
posted in Hill stations
situated at a height of
____ metres or more
2542 above the sea level? 1000 2000 4000 8000 A
Allowanc
e is
admissibl
e without
Special Compensatory link to
allowance to a PBOR is leave in
not admissible during case of
Casual Leave, if the period One Casual
2543 of absence exceeds ___? 21 days 28 days month leave A
Special effects used to
introduce slides in a
presentation are known Custom All of
2544 as ? Transitions Animations Effects these abc
Special forms of a
permanent nature, not
included in the Classified
List will be printed with Director of Military Controller of
the prior sanction of Regulations and Printing and
2545 _____? Forms stationery CGDA None A

Special leave is admissible


to aggrieved female
employee during inquiry
proceedings on account of
sexual harassment for ___
2546 days? 30 60 90 180 C

Special pay will be granted date following the


to SAS candidates last day of Part II of Date
declared successful. From the SAS Date of declaring decided
2547 which date it is granted? examination result by CGDA None A
Special pool of
accommodation is not
available for which of the
following categories of Legal
2548 employees? Ladies Secretaries Officers None D
Special repairs are Depends
budgeted under ______ on cost of Decided
2549 heads by MES? Maintenance Capital works works by GE A
Decided Decided
Special Repairs are in each in each
budgeted under case by case by
_________ head GE/CWE/ PCDA/CD
2550 concerned? Original works Maintenance CE A B

Accounts audited annually


but not audited within
???.. following the period
of annual audit will be None of
2551 regarded as in arrears 1 Year 6 Months 3 months these A
Special Repairs will be
treated as original works
for the purpose of ___(1.
Admin Approval; 2.
Technical Sanction; 3. only 1,3 only 1,2
2552 Budget)? All 1, 2, 3 only 2,3 but not 1 but not 2 but not 3 D

Special Train Warrants are


audited with reference to Special
2553 ____ orders? Special DO II movement Special Milrail D
Special train warrants are
audited with reference to
____' orders authorizing
the move of the special
2554 train Special Emergency Express Milrail D
Special Trains for
Movement of Troops to
borders are be arranged Quarter
by which Branch of Army Master General of Master Engineer
2555 HQrs.? Ordnance Adjutant General General in Chief C
Special works should not To
be approved in which of When exceptional introduce
the following local conditions Introducing new change of
2556 circumstances? justify practice scales Both b, c D

Speedometer is an
example of ____________ None of
2557 computers Hybrid Digital Analog These abc
Splitting of HT LTC is
allowed in case of
employees posted in Lakshadw All the
2558 _____? NE, A&N island Ladakh eep three D
Staff officers
accompanying senior
officers may sign car diary
when the officer using car
is not below the rank of
2559 ____? Lt. General Major General Brigadier Colonel C
Staff officers
accompanying the senior
officers of the rank of ??..
and above may sign the
car diary on behalf of the
2560 officer. Col Brig Maj Gen Lt. Gen B
Staff with a continuous
tenure of more than __
years under one
Command can request for
change through the half
2561 yearly exercise 5 4 3 2 A

Accounts audited annually


but not audited within
????... following the
period of annual audit will 12
2562 be regarded as in arrears. 3 Months 6 Months 9 Months Months C
Standard forms
prescribed by ___ for
processing disciplinary
proceedings have been
laid down in CCS (CCA) Ministry of Ministry of Home Ministry
2563 Rules, 1965? Defence Affairs of Finance None B
Standard Schedule of
Rates (SSR) is maintained
by MES under the orders CE
2564 of ____? E in C CE Zone Command CWE A
State the correct
Procurement Policy by
rearranging the following
preferential order when
quality is same.1. Articles
Manufactured abroad
which need to be
imported 2. Articles
wholly (or) partially
manufactured in India
from Imported material 3.
Articles of Foreign
Manufacture held in stock
in India 4. Articles
produced in India in the
form of Raw Material Or
Manufactured in India
from Raw Material
2565 produced in India 1,2,3, 4 4,2;3;1 4,2,1, 3 4,2,3,1 B
State the year in which
CCS(Conduct) Rules came
2566 into force? 1962 1964 1968 1972 B

Statement 1 : Ministry of
defence ( finance) budget
section, is a user of
conslidated compilation of
All India defence services
receipt and charges ,
Statement 2 : E-in-C is a
user of consolidated
compilation of All India
defence service receipt Statemen Statemen
and charges. Which Statement 1 is true Statement 2 is t 1 and 2 t 1 and 2
2567 statement is true? , 2 is false true , 1 is false are false are true D
Statement 1: Class 5
Punching medium is used
for compilation of Field
Imprest Account.
Statement 2: Class 2
Punching Medium is used
for rectification of Statemen Statemen
transactions. Statement 3: t 1 is True t 1 and 2
Class 9 Punching Medium and are true
is used for responding Statemen and
DIDS. Which of the above Statement 1, 2 and Statement 1,2 t 2 and 3 statement
2568 statements are true? 3 are True and 3 are false are False 3 is false. D
Statement of account is
prepared and issued to
Army Officers by PCDA (O)
2569 once in a _______? Year Half year Quarter Month D

Statement of Budget
Estimate is designed to
establish a ________
correspondence between
Financial Budget and One to Many to
2570 Outcome Budget? Many to One One to Many One Many C

Statement of In fructuous
Expenditure for MES are
submitted by Controllers
to _____ for inclusion in Chief
2571 Appropriation accounts? E in C DFA (works) Engineer GOC in C B
Statement of infructuous
expenditure for MES
included in the
appropriation accounts
are submitted by
2572 Controllers to ??. . E-in-C DFA(Works) CE GOC-in-C B

Accounts audited annually


but not audited within ..
following the period of
annual audit will be None of
2573 regarded as in arrears 1 Year 6 Months 3 months these A
Statements of facts
relating to money or
things having money Accountin None of
2574 value is called ----- Accounts Transactions g the above A
Station Auditor is a
member of which of the
2575 following offices? LAO Unit Depot None A
Comptroll
Controller er &
General Auditor
of General
Statutory Audit is Team deputed by Accounts of India
2576 conducted by: LAO CGDA (CGA) (C&AG) D
Statutory Audit of
Accounts and Financial
Transactions of Defence All the
2577 Services is conducted by? CGDA CGA DGADS three C
Statutory audit of Defence
Services Receipts and
Expenditure is conducted All the
2578 by ___? DGADS CGDA CGA three A
Statutory audit of the
accounts/records of units Representative of Represent
and formations is Representative of PCDA/CDA Main ative of None of
2579 conducted by CGDA Office DGADS these C

Stepping up of pay is
admissible with reference Junior in
to the first junior on only the Need not
one occasion. The first particular be any of
2580 junior means? immediate junior Junior most DPC Panel the three D

Stepping up of pay is any order


allowed for senior officer regulating
at par with junior if the pay
anomaly is directly as a any rule fixation
result of the application of regulating pay on such
the provisions of ____ in fixation on such promotio Any of the
2581 the revised pay structure FR 22 promotion n three D
Stock of all the articles
held in DAD offices
including furniture are
2582 verified once in a _____? Month Quarter Half Year Year D

Stock of Service Books


should be verified once in
a ____ by the Head of
Office/Nominated officers
2583 by Head of Office? Month quarter Half Year Year D
Accounts audited annually
but not audited within ...
following the period of
annual audit will be 12
2584 regarded as in arrears. 3 Months 6 Months 9 Months Months C
Stock verification of
Security Deposits in
respect of MES works
issupposed to be done
2585 once in ___? Quarter Half year Year Two years C
Monthly
Quarterly basis -
Stock verification of basis - One
Stores, T&P etc. is carried Annual basis - Half yearly basis - 25% of Twelth of
2586 out by MES on ___ basis? 100% stock 50% of stock stock stock C
Stocks under the control Engineer Stores Divisional District
2587 of CE are held in Depots Engineer Parks Stocks Stocks B
Stocks under the control Engineer Stores Divisional District
2588 of CWE are held in Depots Engineer Parks Stocks Stocks D
Stocks under the control Engineer Stores Divisional District
2589 of GE are held in Depots Engineer Parks Stocks Stocks C
Stocks under the direct
control of E in C are held Engineer Stores Divisional District
2590 in Depots Engineer Parks Stocks Stocks A
Store for which Its
required role has
disappeared and it is of no
use for any other role is
2591 known as ____? Obsolete Obsolescent Surplus Scrap A

Store holders will not


issue any materials for use
in the factory without a
_______ signed by the Material
person authorized to Material Inward Material Indent Material Demand
2592 requisition such stores? Slip Slip Warrant Note D

Store which has been


completely superseded by
an improved equipment
2593 or store is known as ____? Obsolescent Obsolete Surplus Scrap B
Stores and Plant of
Engineer Supply
earmarked as Operational
Reserves are held in Engineer stores Divisional All the
2594 ____? Engineer Parks Depot Stock three B
Accounts audited half
yearly but not audited
within ???.. following the
close of half year will be None of
2595 regarded as in arrears 1 Year 6 Months 3 Months these B
Stores and plant of
Engineer supply
earmarked as operational
reserves or required for Engineer
units and works are held Stores All the
2596 in _____? Engineer Parks Divisional Stocks Depots three C

Stores for which Approval


given for withdrawal due
to technical inefficiency to
carry out its required and
intended role and non
justification for its
retention in the service Obsolesce
2597 are classified as ____? Surplus Obsolete nt Scrap B
Stores found deficient
during annual stock taking
have to be
regularised/strike
off/write off by the
competent authority by Receipt Loss
2598 raising ?? Expense voucher Issue Voucher voucher statement D

Stores found surplus


during annual stock taking
have to be taken on
charge by the competent Loss
2599 authority by raising ?? Expense voucher CRV RV statement B

Stores found surplus


during annual stock taking
have to be taken on
charge by the competent Loss
2600 authority by raising Expense voucher CRV RV statement B

Stores held in excess of


maximum authorized limit Ordnance
will not be objected by items in ASC items
LAO in the case of which Ordnance items in ASC items in Store in Supply
2601 of the following units? Army unit Army unit Depot Depot D
Stores Issued for
instructional purpose and
classed as Fit for Training
should be priced at ___ %
of the Vocabulary Rates
2602 by Army? 100 75 50 25 C
Stores issued from Army
to Navy/Air Force or vice Permanen
versa are known as Payment Book Pricing Book t Book All the
2603 ___________ issues Debit Debit Debit three A
Stores issued from Army
to Navy/Air Force/MES
are adjusted through Payment Book Central Certified
2604 _____ vouchers? Nominal Debit Purchase Issue B
Stores issued in excess of Serious
the prescribed scales are Trivial Irregularit
2605 classified as ___ by LAO? Objection Observation Error y A
Accounts audited half
yearly but not audited
within ___ following the
close of a half year will be
regarded as audit in
2606 arrears? One year 9 months 6 months 3 months C
A or B as
Stores issued to an advised
emloyee, in case cannot A or B as by
be recovered, loss would decided PCDA/CD
2607 be treated as ____ loss? Cash Store by CFA A A
Stores kept in stock in
Engineer Parks are under
2608 the control of ___? CWE CE E in C GE B
Stores of Engineer supply
earmarked as operational Engineer
reserves are held in Operation Stores
2609 _____? Engineer Parks Divisional Stocks al Stocks Depots D

Stores returned by
Contractors to MES stores
yard are accounted for Baby Receipt
2610 through ____? USR Credit USR Indent Voucher B
Stores to be issued to
Contractors to enable
them to complete the
work incorporating the
items would be found in
which schedule of
Contract Agreement
2611 concluded by MES? A B C D B
Stores which cannot be
economically made
suitable for use for which
they are originally All the
2612 designed are known as Surplus Stores Salvage Scrap three B
Stores which have been
utilized and served their
purpose are classified as Serviceabl
2613 _____? Surplus stores Salvage Scrap e C
Strength of a service or
part of a service
sanctioned as a separate Authorised Organizati
2614 unit is called as ____? strength Department Cadre on C
Strengthening of Run
ways is treated as ______ Periodical
2615 work by MES? Special Repairs Ordinary Repairs Original Service C
Study Allowance is
payable for a period not 36 60
2616 exceeding _____? 12 months 24 months months months A
What term describes
explanatory text attached
2617 to a cell ? Context Callout Comment Dialog abc
What term describes
explanatory text attached
2618 to a cell ? Context Callout Comment Dialog abc
Accounts audited half
yearly but not audited
within .. following the
close of half year will be None of
2619 regarded as in arrears 1 Year 6 Months 3 Months these B
Study leave is not to be
granted to an official due
to retire within ____ years
of return from the study
2620 leave? 5 4 3 2 C
Appropria
te to the
Comfortable to Be as concrete as style of All the
2621 Style of drafting should be read but nor boring possible writing above D
Sub Area Commander is
authorized to issue
Admin. Approval for
special work (without IFA
concurrence) costing up
2622 to Rs. ____ (lakhs)? 0.5 0.75 2 3.75 A
Sub Head corresponds to Sub
2623 ____? Function Programme Scheme Function C
Sub Head is represented
2624 by ___ digits Number? 2 3 4 None A
Sub head, detailed head
and object head are
represented using --------
2625 digits. 1 2 3 4 B
Sub Major Head Sub Sub
2626 corresponds to ____? Sub Function Sub Programme Scheme Activity A
Sub Major Head is
represented by ___ digits
2627 Number? 2 3 4 None A
Sub ordinate officers are
required to exercise
control over expenditure
2628 under __? All the heads CCH LCH None C
Subject files maintained in
DAD offices are known as Interim
2629 __ series files secret A Report O D
Accounts audited
quarterly but not audited
within ???.. following the
quarter of audit will be None of
2630 regarded as in arrears 1 Year 6 Months 3 Months these C
Subject to the provisions
of any law for the time
being in force, A contract
of sale may be made
_____ as per sale of goods
2631 act? In writing By word of Mouth Both None C

Submission of APAR to
reviewing officer should
be completed by
2632 ___________ of the year? 15th April 30th April 31st May 30th June D
Subscription recovered on
account of CGEGIS is
credited to which of the
2633 following funds? Insurance Savings Both None C
Subscription to ____ is
compulsory for all Central
2634 Government Employees? CGEGIS CGHS Both None A
Subscription towards
Provident fund of Public
individuals are credited to -Consolidated fund Contingency fund account None of
2635 -------- of India of India of India the above C
As
decided
Subsistence Allowance is by
payable to the employee Salary before the Salary on Compete
under suspension date of half pay nt
2636 equivalent to @ ___ p.m.? leave salary suspension leave Authority C
Subsistence Allowance is
2637 reviewed after _______? 3 months 6 months 9 months One year A
Sum of Diret Materials,
Direct Labour and Direct
Expenses is known as Cost of Works Cost of
2638 _____ in Cost Sheet? Prime Cost Production Cost Sales A
Sums which are clearly
not due to Government
but are held in trust are All the
2639 kept under ___ head? Suspense Deposit Advances three B
Any
Super Review of the officer
accounts of Units and Necessarily by the from the
Formations is necessarily PCDA/CDA By the Main
2640 carried out by: An IDAS officer himself LAO Office A
Accounts kept open after
31st March are known as
2641 March ____ Accounts? Supplementary Residual II None A
Supplies to MES by Air
Force are adjusted All the
2642 through ____ vouchers? ISA CP TBOs three A
Supply and store depots
where continuous stock
taking is carried out,
losses of individual items
of dissimilar type
discovered at a stock
taking, shall be treated as Grouped
____ for the purpose of to the As
determining the CFA to Separate possible decided
2643 write off loss? transactions Single unit extent by the CO A
Supply Depots are
supposed to send the
Skeleton lists to their
2644 Dependent LAOs every Week Month Day 10 days D
Supply of funds to Field
Imprest Holders is
compiled to ____ 00/018/6 00/020/4
2645 suspense Head? 00/018/65 00/018/64 0 5 A
Supply of funds to which
of the following officers is
not a duty of Regional Field Imprest S&S Imprest Field
2646 CDA? Holders Holders Cashiers None C
Supply of which of the
following items of stores Fresh
is not a responsibility of NIV stores Vegetable
Ordnance Depots to of AOC s and
2647 military units? Clothing items M.T. Stores supply fruits D
Written
off
Surplus items found through
during stock taking should Credited back in issued for Regulariz expense
2648 be ledger immediate use ed as loss voucher A
Surplus stores found
during stock taking will be
accounted for through Nominal
2649 ___? CIV Loss Statement CRV Voucher C
Surplus stores found in
stock taking are taken on Certified Receipt Receipt Expense
2650 charge by means of Nominal Voucher Voucher Voucher Voucher B
Surprise check of cash
balances in Field Imprest six
2651 is done once in _____? a month three months months year B
Accounts of CSD (India)
and a review thereon are All the
furnished by _____ to Controller QMG
2652 MOD (Fin) CDA (CSD) Mumbai CGDA s branch D
Divisional
or
Formatio
Surprise check of cash n Station
balances of Field Cashier Command Command
2653 is arranged by ____? PCDA (O) GOC in C er er C
Surprise check of Postage
account is done on ____
2654 basis? Monthly fortnight Weekly Daily A
Suspense account if
appears on credit side of
trial balance, it will be
posted on which side of
balance sheet, if not
2655 detailed in adjustments? Assets Liabilities Both 50% None B
Suspense account if
appears on debit side of
trial balance, it will be
posted on which side of
balance sheet, if not
2656 detailed in adjustments? Assets Liabilities Both 50% None A
CHB of Defence
Suspense Accounts are Pamphlet of RDR services Receipts
2657 listed out in _____? heads & Charges Both None A

Suspension cannot be
extended beyond a period No such
2658 of ____ days at a time? 180 120 90 limit A
Executive All the
2659 Suspension is a ____? Penalty Punishment action three C
Suspension is a _______ Either a
2660 Penalty Major Minor or b None D

Suspension made under


rule 10, CCS (CC&A) Rules,
1965 shall not be valid
after ____ days unless it is
2661 extended after review? One year 180 days 120 days 90 days D
Suspension may be
desirable in which of the being involved in a criminal
2662 following circumstances public scandal misconduct Both None C
Accounts of Hindustan
Aeronautics Ltd are a firm of
subject to audit, like those professio
of other limited concerns, Quarterly audit nal
2663 by _____? boards Audit Committees auditors None C
Suspension of a
Government servant is Either a
2664 ___? Minor penalty Major penalty or b None D
Attending
Temporary office
Suspension of Govt. withdrawl of without None of
2665 Servant means A kind of penalty duties salary these B
Overtime
performe
d beyond
14
consecuti Overtime
Overtime Overtime ve performe
Systematic overtime performed as a performed when calendar d without
2666 refers to routine required day authority C

TA for family is admissible


when it follows the Govt
servant within -------- from
the date of his/her
transfer or precedes him 3 Months, 1 4 Months, 6 Months,
2667 by not earlier than ---------: 6 Months, 1 Month Month 1 Month 2 Months A
Yes. If
Compete
TA is admissible for any No such nt
member of family added provision Authority
2668 after the date of transfer. Correct Incorrect exists Aproves B

TA/DA claim has to be


submitted within ___ days
2669 of completion of tour? 15 30 45 60 D
TA/DA entitlement of a
government servant is
determined with All the
2670 reference to the ______? Post Group of the post Pay level three C
Taxes both on
Residential/Non-
Residential, buildings
owned/occupied by the
Defence Department shall Defence Services Civil Services
2671 be debited to __? Estimates Estimates Both None A
TDS is supposed to be
recovered at ___% on % as charged in the
2672 account of GST? invoice 10 5 2 D
TDS is supposed to be
recovered on account of
GST when the value of
Taxable supply/service
2673 exceeds Rs. ____ ? 10000 150000 250000 500000 C
Accounts of NCC
formations are audited by
LAO, the cost of which is Defence Service At his
2674 met out of _____? State Government Estimates Both discretion B
In the In the
case of case of
Goods, it Goods, it
TDS is supposed to be is is
recovered on account of excluding including
GST when the value of and in the and in the
Taxable supply/service case of case of
exceeds the prescribed services services
2675 amount _____ GST? Excluding Including including excluding A
Technical check of works
bills finalized by GE is PCDA/CD
2676 done by ___? His own office AO GE A CWE D
After
issue of
Tender
After Admin document
Approval and s but
Technical Sanction issued After AON and before issue of before At any
at which stage of works before Admin Tender concludin stage of
2677 done by MES? Approval Documents g CA work B
Technical Section of PCDA
(O) conducts Percentage No fixed
audit of ____ IRLAs in a percentag
2678 Quarter? 0.1 0.125 0.25 e A

Telephones required for


MES offices will be
2679 sanctioned by ________ ? GOC in C E in C MOD GOI A
Temporary increase to
clerical establishment by
CFA for his own office
requires the sanction of Regional
2680 ______? Next higher CFA PCDA/CDA DGADS GOI A

Temporary specifications
will be laid down by _____ PCDA/CD
2681 on individual basis? GE CWE CE A C
Tender once accepted All the
2682 becomes _________ L-1 Tender Contract Offer three B
Can be
Can be accepted
Tenders received after accepted if
specified date and time of Can be accepted with the received
receipt of tenders under the Cannot be concurren within 1
2683 _______ discretion of CFA accepted ce of IFA hour B
Term Contract may be
entered into with _____
prior concurrence for a
period up to two years by
2684 GE? PCDA/CDA CWE AO GE CE D

Accounts of Officers
finalized on account of
Discharge, Retirement
and Superannuation etc.
are held in Ledger wing
for ___ period and then
transferred to Permanent Six
2685 Record section? one month 3 months months One year C
Term Contract may with
the prior concurrence of
______, cover a period of
2686 up to Two years? CE PCDA/CDA Both None A
2687 TEST T E S T A
2688 Test 1? T1 E1 S1 T2 D
2689 Test 2? T2 e2 s2 t3 D
2690 Test? T E S T A
The responsibility for
carrying out physical Executive
verification of stores authorities AO GE None of
2691 rests primarily with the: concerned LAO/RAO MES these A

The % of authorized
married establishment for
the purpose of grant of
2692 CILQ in respect of Hav. is 1 0.95 0.9 0.5 B
Constructi Store
The Accounts maintained Establishment on Accounts
by R&D Establishments Establishment Accounts, Accounts, and
are of which of the Accounts, Store Financial Financial Financial
2693 following two types? Accounts Accounts Accounts Accounts D
The accounts of
beneficiaries under NPS is D) None
2694 maintained by A) SBI B) Axis bank C) NSDL of these C
The Accounts of
Government are kept in 3
parts. Which article of Article
constitution of India Article 266 and 165 and Article
2695 refers this? Article 366 and 367 267 166 150 B
Accounts of Officers
finalized on account of
Discharge, Retirement
and Superannuation etc.
transferred to Permanent
Record section are held as Frequentl
_____ Records by y
Permanent Record Required
2696 Section? Temporary Moving Dynamic Record B
The Accounts of
Government kept in India Decided
are maintained in ______ from time
2697 Currency? International Indian to time Foreign B

The accounts of Govt are None of


2698 kept in how many parts? 3 parts 5 parts 7 parts the above A
The Accounts Officer is
the ______ of the Factory
and also renders financial
advice to the Factory
Superintendent on all
2699 general questions IFA Cost Accountant Both None B

The admissibility of Daily


Allowance for continuous
halt at a place outside the
headquarters during
tour/training is full for
2700 first ------ days. 80 150 180 200 C
The advantages of eFPB
are 1. Daily updating of
paid or unpaid data 2.
Accurate reporting
mechanism 3. dispensing
with reconciliation of
payments made. Whether 1 and 2 are 1,2 and 3 1,2 and 3
above statements are 1 is correct 2 and 3 correct but 3 is are are
2701 correct? are incorrect incorrect correct incorrect B

At the At the
The AMA of a Govt. discretion discretion
servant is determined of Head of the
with reference to the of the Govt.
2702 place at which he Resides Falls ill office employee B
The amount of advance
for the purpose of LTC will
be limited to _____ % of
2703 the estimated amount? 100 90 80 75 B
The amount of e-ticketing
will be advanced to the
IRCTCs account and
initially booked to 00/018/6 00/018/6
2704 _______ ? 00/016/02 00/016/03 0 5 C
The amount retained by
CE/CWE/GE in the case of Reasons
reduction in scope of attributab
work will be used to cover le to audit
variations in cost due to Administrative authoritie Any of the
2705 ____? Reasons Technical Reasons s 3 B
The amounts reflecting in
loan schedule against
each code head should be Duplicate
tallied with ------------- Sectional copy of
before forwarding to Main Compilati Punching
2706 Office Debit scrolls Credit Scrolls on Medium C
Accounts of the following
concerns are not
published in the Canteen
commercial appendix to Military Stores
Appropriation Accounts of Engineering Departme
2707 Defence Services? services Military Farms nt (India) None A
The Annual Finance
Accounts of the Central
Govt. (including Defence
Services) are prepared by
2708 ,,,,,, Defence Secretary CGA DGADS CGDA A
The Annual Finance
Accounts of the Central
Govt. (including Defence
Services) are prepared by
2709 ____? CGDA CGA C&AG DGADS B
The audit conducted to
see that the effective
strength of officer in a
unit as shown in the
nominal roll is within the
number of authorized in Man
the relative peace/war Power None of
2710 Establishement is called: Strength Audit Scale Audit Audit these B
The audit of ------- consists
of seeing that all sums
due to the Govt. are
promptly credited and All of
2711 brought to the account. Receipts Expenditure Sanctions these A
The audit of Air Force list
is conducted in the office PCDA (AF) AO DAD CDA (AF)
2712 of the ____ Dehradun MOD (Fin) HQrs. New Delhi D

The authorities in the


Services/
Departments/establishme
nts/units/hospitals etc.
who have been duly
authorized to place
purchase orders directly
on the rate contract
holding firms/suppliers
with whom Rate Contracts
have been concluded by
the central purchase Drawing
organizations for the Competent and
particular items/goods are Direct Demanding Financial Disbursin All the
2713 known as ____? Officers Authorities g Officers three A
Compete
The authority within nt
whose financial powers Competent Controllin Expenditu
the amount at issue falls is Competent Financial g re
2714 known as _________? authority Authority authority authority B

The BA number of a
vehicle is 15 B 289576 J. Ambulanc
2715 What type of vehicle is it? M/Cycle Light Vehicle Bus e B
The baggage entitlement /
Transportation of
Personal Effects for CDA is
2716 -------------- 5000 Kg 6000 Kg 7000 Kg 8000 Kg B
The balance of defence
services has been created
proforma in the books of
2717 RBI w.e.f. 22647 22737 23468 23377 B
Accounts of which of the
following concerns are
published in the
commercial Appendix to
the Appropriation Canteen Stores
2718 Accounts? Military Farms Department None Both D

The balances of the


Defence Services have
been created Proforma in
the books of the Reserve 26.01.195 01.04.196
2719 Bank of India w.e.f. ____? 01.10.1976 01.04.1934 6 2 D
The balances under CHB
heads are closed to
2720 ______? Government Balances Both None A
The balances under RDR
heads are closed to
2721 ______? Government Balances Both None B
The Bank branch which
centrally deals with the
credit and debit scrolls Governm
pertaining to a Defence ent Focal
Accounting Circle is Central Accounting Focal Point Accountin Point
2722 known as ----------- Section Branch g Division Bank B

To
To bring the cost establish
The basic objective of the closer to Bench reasonabl All the
2723 CNC is _____? To decrease cost Mark price e of price three C
The Basic Pay of a Sr.
Auditor is Rs 59050/-. He
is entitled for . during
treatment in private Semi
hospitals empanelled Private None of
2724 under CGHS. Private Ward General Ward Ward these C

The basic role of IFA has


been notified by MoF as
rationalised vide OM F No
2725 5(6)/L&C/2006 dated .. 38718 38722 38723 38725 C
The basis for all entries in Part III Part IV
2726 service book is relevant .. Part I Order Part II Order Order Order B
The benchmark is _____ No such
for financial up gradation benchmar
to the grade pay of Rs. k is
7,600 and above under Outstandi prescribe
2727 MACP Scheme? Good Very Good ng d B
The benefit lost by
rejecting the best
competing alternative to
the one chosen is defined Opportuni
2728 as ____? Differential cost Sunk cost ty cost None C
De nova budgeting is
otherwise famously Performance Zero Base
2729 known as ____? Budgeting Budgeting Both None B
De nova budgeting is
otherwise famously Performance Zero Base
2730 known as ____? Budgeting Budgeting Both None B
Accounts of which of the
following organisations
are published in the
commercial appendix to
the Appropriation None of
2731 Accounts. Military Farm Ordnance Depot MES these A
Date of
first Date of
The benefits under CGHS treatment recovery
scheme accrue to in CGHS of
Government employee Date of Date of applying wellness subscripti
2732 w.e.f. ______? appointment for CGHS card centre on B
The bid security is
normally to remain valid
for a period of _____ days
beyond the final bid
validity period as
2733 prescribed in GFR? 15 30 45 60 C
The bid validity in case of
2734 single bid is 30 45 60 90 D
The bid validity in case of
2735 two bid is 45 60 75 120 D
The bills for pre-payment
check should only be in All the
2736 the form of____ Acknowledgement Voucher Claim three C
The books of RBI are
closed on 15th April for
the financial year to
accommodate which of March
the following March Supplementary March All the
2737 transactions? Supplementary Corrections Residual three C
The books of the Reserve
Bank for the month of
March will be closed by
the ____ or on a date as
2738 notified by them? 31st March 15th April 30th April 30th June B
The boundary of MES
District normally
corresponds to _____ of
2739 Army? Sub Area Area Brigade Command B
The boundary of MES
Division normally
corresponds to _____ of
2740 Army? Sub Area Area Brigade Command A
The budget process in
India comprises four
distinct phases. A. Budget
Enactment B. Budget
Execution C.Legislative
Review of Budgert
Implementation D. Budget
Formulation. Arrange the
process in chronological
2741 order. ABCD ADCB ACBD DABC D
Accounts Office,
Department of Defence
Supplies, New Delhi is
under the administrative PCDA (R&D) New PCDA (BR)
2742 control of _____? Delhi PCDA New Delhi New Delhi None B

The business transactions


of a financial character
are recorded in the books
of account. These
2743 recordings are called ----- Book keeping Accounting Journal Register C
The Cadre of Senior
Auditors is fixed at
maximum of _____ % of
the strength of the
Auditors authorized for
2744 the department? 50 60 75 80 D

The casualty of forfeiture


of service is recorded in
the IRLA in ____ink in the Any of the
2745 office of PCDA (O) Pune? Red Green Black three A
The Central Government
shall lay in each financial
year before both Houses Medium-
of Parliament the term
following statements of Macro- Expenditu
fiscal policy along with the economic re
annual financial Framewor Framewor
statement and demands Medium-term Fiscal Policy k k
for grants except the Fiscal Policy Strategy Statemen Statemen
2746 ______ namely initially? Statement Statement t t D
The
Productio
n wing of
Dept. of
Defence
The chain of Ordnance Defence Productio Defence
Factories in the country Procurement Defence n and R&D
2747 are controlled by Board Production Board Supplies Board C
The Chair person of
Internal committee
constituted under SH Act Inquiry Grievance
2748 is called as ____? Chairman Presiding Officer Officer Officer B
The Chair person of Local
committee constituted
under SH Act is called as Chair Grievance
2749 ____? Welfare Officer Presiding Officer Person Officer C
The charged officer is
allowed ____ days to
submit his written 7 working
2750 statement. 10 working days 10 days days 20 days B
The charges incurred for
special nursing during in
patient treatment shall be
reimbursed to the extent
in excess of ___% of the
pay of the employee for
the period for which
special nursing was
2751 necessary? Not admissible 10 25 50 C
The charges incurred for
special nursing shall be
reimbursed to the extent
in excess of ___% of the
pay of the employee for
the period during which
2752 treatment at residence? Not admissible 10 25 50 A
Accounts Officer can write
off the amounts becoming
irrecoverable from any
cause, if the amount is not
2753 in excess of Rs. ____ ? 1000 3000 5000 500 D
The claims for under or
over charges between
Railways and DAD are
required to be preferred
2754 within ___? Six months Three months One year Two years A
Decided
by PCDA None. Do
The claims of condiment whether not
allowance in respect of to require
patients in hospital will be pre/post audit by
2755 ___ by DAD? Pre audited Post audited audit DAD A
The classification code in
the punching medium
2756 consists of ___ digits? 4 5 7 8 C
The clerk in charge of All records are duly No files, registers
record room will be indexed and or documents lie Both A None of
2757 responsible for labelled in the floor and B the above C
DG of
The command and control Indian
of the Coast Guard lies Coast
2758 with ______? Naval H.Qrs. PCDA (Navy) Guard MOD C

The Commanding Officers


of Ships render to the
PCDA (Navy) Mumbai,
Cash account ______ in
which the amounts drawn
and disbursed are brought Fortnightl
2759 to account? Daily Weekly y Monthly D
The commercial offer
should have a validity of
up to ______ from the
date of submission of the
offer, depending on the
period required for
completing the technical
evaluation, so as to
ensure that the offer
remains valid till the time
the order is 12 18
2760 placed/contract signed. 3 months 6 months months months D
The communication is
deemed to have been
received on the day it is so
_____ under the
Arbitration and Acknowle Any of the
2761 Conciliation Act? Delivered Despatched dged three A
The communication is
deemed to have been
received on the day it is so Acknowle Any of the
2762 _____? Delivered Despatched dged three A
The compilations done
through Punching Media
are finally converted into
____ digit information by
2763 CGDA/CGA 15 17 18 7 A
Accounts section adjusts
MRO by compiling ____ in
the punching medium
2764 under the MRO head? (+) Receipt (+) Charge (-) Receipt (-) Charge D
The concept of
Association of Finance Integrate
with Management in d
decision making is known Delegation of Financial Associate
2765 as ___? Financial powers Financial Advice Advice d Finance C
The conditions of service
of Chairman and
Members of CAT shall be
the same as applicable to District
2766 Judges of the _____? Supreme Court High Court Court None B
The consolidated fund of
India was constituted
under article----of Article Article
2767 Constitution of India Article 266 (1) Article 266(2) 267 268 A

Secretary,
Ministry
The Contingency Fund of Secretary, Secretary, of Finance
India is held on behalf of Ministry of Ministry (Dept. of
the President of India by Finance (Dept. of of Home Expenditu
2768 _________? Defence Secretary Economic Affairs) Affairs re) B
The contingency fund of
India was constituted
under article----of Article Article
2769 Constitution of India Article 266(1) Article 267(1) 265(1) 265(2) B
The contract is governed Constitution of Independ
2770 by the laws of ______ India Republic of India ent India None B
The contract will come
into effect with effect date of date of
from ______,except when date of concurren signing
specifically provided date of opening of acceptance by the ce given the
2771 otherwise in the contract the financial bid CFA by IFA contract D
The Controller who raise
Debit/Credit against Functiona
another controller is Responding Originating l Regional
2772 called as ----- Controller Controller Controller Controller B
The Controllers should
address Service Head
Quarters or Ministry of
defence direct on
questions of
interpretation of rules,
procedure, higher audit
and financial advice None of
2773 through : C&AG CGDA MoD these B
The corps of Engineers is Chief
2774 headed by _____? DGBR E in C Engineer GE B
Accounts supposed to be
audited annually but not
audited within __
following the period of
annual audit will be
regarded as audit in 12
2775 arrears? 3 months 6 months 9 months months C
The cost incurred for
producing an additional
unit of output is defined
2776 as ____ cost? Additional Marginal Total Uniform B

The cost of stationery and


forms supplied to Military cost
Farms is accounted for as accountin
2777 ________ transactions? cost plus primary g secondary C

The cost per unit fixed at a


valuation in r/o an article
borne on the stocks of Minimum Reserve Reserve Guiding Stock
2778 MES is known as Price Price Book Rate Star Rate C
The cost per unit fixed at a
valuation in respect of an
article born on the stocks
of the MES is known as Standard Schedule Stock Pro Rata
2779 ____? Rate Star Rate Book Rate Rate C
The cost which is incurred
for a period, and which,
within certain output and
turnover limits, tends to
be unaffected by
fluctuations in the levels Semi
of activity (output or fixed/Sem
turnover) is defined as i variable All the
2780 ____? Fixed Cost Variable Cost cost three A
The costs incurred up to
the point of separation of
products are called as
2781 ____ costs? Joint Common Imputed Uniform A
The council of states shall
consist of_____ members
nominated by the
President from the
persons having special
knowledge or practical
experience in respect of
matters namely
Literature, science and
2782 social service? 2 10 11 12 D
The credential of suppliers
on GeM portal shall be
2783 certified by: DGS&D GeM SPV CGDA C&AG B
The criteria for deciding Office of posting is Residence is
whether a Govt. servant is within a CGHS within a CGHS Both (a) Neither
2784 covered under CGHS is covered area. covered area. and (b) (a) nor (b) B

The CTG admissible for


local transfer within 20
Km involving change of None of
2785 residence is .. of Basic Pay. Full Half One third these D

Acknowledgements of all
balances o/s on ___ will
be obtained annually by
Account Section from all 30th
individuals against whom Septembe
2786 advances are outstanding 31st December 31st March 30th June r B
The CTG admissible on
transfer from A&N Islands 50% of None of
2787 to Mumbai is 80% of Basic Pay 100% of Basic Pay Basic Pay these B
The date of birth shown in
the superannuation list
should be compared with
the date of birth shown in
the __ pay bill by
2788 PCDA/CDA? March April July January A
The day of retirement is
2789 treated as ______ Working Day Non working day Leave None A

The day to day progress of Contracto


work is recorded in which Measurement rs Order
2790 of the following records? Work Diary book Book None A
The decision as to which
buildings are surplus to
Defence Services Concerned
requirements is taken by Administrative PCDA/CD All the
2791 _____? MES Authorities A three B
The decision as to which
buildings are surplus to
Defence Services Defence
requirements rests with Audit Estate
which of the following Administrative Engineering Authoritie Authoritie
2792 authorities? Authorities Authorities s s A
The declared Home town
can be changed ---------
times during the entire
2793 service career. Never Once Twice Any Times B
The default style for new
data keyed in a new
2794 workbook is ? Percentage Normal Currency Comma abc
The Defence Accounts
Department is under the Min of
administrative control of Min of Defence Finance Min of
2795 ____________ Min of Finance (Fin.) (Defence) Defence B
The Defence Ministers
Committee has _____ Sub
2796 Committees? 2 3 4 No A
Acme steel seals are
accounted for by
___________ by the Store
2797 Depots Volume Number Weight None C
The Defence of India and Ministry
every part thereof is the of Home All the
2798 responsibility of ____? MOD MOD (Fin) Affairs three A
The Defence Services
Budget Estimates are
presented in _____
2799 Demands for Grants? 7 6 5 4 D

The Demand for Grants


shall be presented to
Parliament at _____ levels
2800 as prescribed in GFR? 5 4 3 2 D
The dependency condition
does not apply to .. in case
2801 of LTC. Brother Sister Spouse Mother C
The details of History of
Services is found in Part ----
2802 - of Service Book. I II III IV D

The
unexpend
ed
The balance
unexpendof imprest
ed account is
balance transferre
of cash d to next
assignmeyear and
The unexpended nt is unexpend
The unexpended balance of cash carried ed money
balance of cash assignment is forward in cash
assignment lapses deposited into to next assignme
and unexpended government year andnt is
money in imprest is treasury and unexpenddeposited
deposited to unexpended ed moneyto
The difference between a government money in imprest in imprest
governme
Cash Assignment and account through account lapses to account nt
2803 Imprest is M.R.O. government lapses account A
The difference between
Assets and Liabilities is
2804 _____? Capital Profit Loss None A
The difference between
Credit side and Debit side
of the P&L account works
out to Rs. 22000/-.
Manager is entitled to
commission at 10% on net
profit after charging such
commission. Calculate Net
2805 Profit? 19600 19800 19980 20000 D

The difference between


Credit side and Debit side
of the P&L account works
out to Rs. 23000/-. Works
Manager is entitled to
commission at 10% on net
profit after charging his
commission and General
Manager. General
Manager is entitled to a
commission of 5% on net
profit after charging the
commission of Works
Manager and his own
commission. The
commission of Works
Manager and General
Manager would be ___, 1800, 2000,
2806 ____ respectively?? 1500, 1500 1200, 1800 1200 1000 D
The difference between
debit side and credit side
of Income and
Expenditure Account Closing All the
2807 represents ____? Surplus or deficit Profit or loss Balance three A
ACP Scheme has been
introduced in Army w.e.f. 07.08.200
2808 _______? 09.08.99 01.01.96 01.10.97 3 D

The difference between


debit side and credit side
of Receipts and Payments Closing All the
2809 Account represents ____? Surplus or deficit Profit or loss Balance three C
The difference between
revenue expenditure and Effective
revenue receipts is known Real Fiscal Fiscal
2810 as _____? Primary Deficit Revenue Deficit Deficit Deficit B
The difference between
the actual fixed charges
and the amount charged
off to production by
Ordnance Factory at the Sesmi Semi
stabilized rate represents Unabsorbed Fixed Variable Fixed Fixed Variable
2811 ______? Charges Charges Charges Charges A
The difference between
the assessed value of
unserviceable stores of No
MES and the amount Regulariza
realized by disposal is Reduction of Depreciati tion is
2812 regularized as ____? Loss Receipts on required D

The difference between


the debit and credit sides Estimated
of the production Account Estimated Cost of
of Ordnance Factory Actual Cost of Profit or Productio
2813 represents __________? Profit or loss Production Loss n B
The difference between
the purchase price of an
asset and its salvage value Opportuni Depreciati
2814 is known as ____? Differential cost Sunk cost ty cost on B
The difference in total
cost between alternatives,
calculated to assist
Decision Making is known Opportuni Depreciati
2815 as ____? Differential cost Sunk cost ty cost on A
The digits 12 and 13 of Voucher
2816 DIDS represent? Year CDA Month Number C
The digits 14 and 15 of Voucher
2817 DIDS represent? Year CDA Month Number A
The digits 3 to 6 of DIDS Voucher Month
2818 Number represent? CDA Section Number and year B
ACP scheme was
introduced for civilian
2819 employees in the year 1996 1999 2003 2006 B
The digits 8 to 11 of DIDS Month Voucher
2820 Number represent? Section Code CDA and year Number D
The distance run as shown Car Diary ,
in the ?.. agrees with that Car Diary , Vehicle Car Diary , Vehicle None of
2821 shown in ???.. Log book Mileage Card Register these B
The draft Annual
Acquisition Plans would
be prepared in ____
2822 parts? 2 3 4 5 A
The due date for
submission of
Appropriation Accounts 20th 31st
2823 for Defence Services is . 10th January 15th January January January B
The duty of preparing all Officers
statistical returns of receiving
Defence expenditure rests allotment
2824 with DAD MOD s DGADS A
The enforced halt due to
Curfew during TD is Special casual Earned Any of the
2825 regularized by grant of .. Casual Leave Leave Leave above B
The entries in the Defence
Ledger will be posted
2826 _____? Daily weekly monthly Annually D
The establishment pay bill
will be prepared in
__________ by AN Pay Qunitupli Sextuplica
2827 section of CDA office? Triplicate Quadruplicate cate te B
The estimates for which
vote of Lok Sabha is
required is presented in Appropriation Demands for Expenditu Plan
2828 the form of Accounts Grants re Budget outlay B
The excess of total
disbursements, from the
Consolidated fund of
India, excluding
repayment of debt, over
total receipts into the
Fund (excluding the debt
receipts), during a Outstandi
financial year is defined as Gross Domestic Revenue ng
2829 ___ under FRBM Act? Fiscal Deficit Product Deficit Liability A
Acquisitions covered
under the _____ decision
would mean purchase
from a foreign vendor
followed by licensed
production/ indigenous Buy &
manufacture in the Make Buy &
2830 country Buy Make (Indian) Make D

The executive power of


Government of India is Defence
2831 vested in ______ of India? Prime Minister Home Minister President Minister C
The executive powers of
President of India are
exercised through _____ Ministry
in the case of Defence Army Head of
2832 Services? CGDA Quarters Defence DGADS C
The facts that are
incorporated in
accounting records are Accountin None of
2833 described as ------ Accounts Transactions g the above B
The facts that are
incorporated in
accounting records are Occurrenc
2834 described as ____? Accounts Transactions Events es B
The file numbering system sorting and All the
2835 is essential for Identification storage Retrieval above D
The final claim is to be
submitted within -----------
days of completion of TD,
in case of advance is
2836 drawn. 10 days 15 days 20 days 30 days B
The final cost of any
service may exceed by not Cannot
more than ___ % of the exceed
amount approved by the approved
2837 CFA? 5 10 15 amount B
The final decision of
Disciplinary Authority is Show
issued in the form of Cause All the
2838 ____? Charge Sheet Speaking Order Notice three B

The final estimate for the Schedule Modified


year, based on latest of Appropria
2839 known actuals is known as Preliminary Report Revised Estimates Demands tion D
The final Medical claim for
reimbursement should be
submitted within -------- 12
2840 months. 6 months 3 months 9 months months A
Bringing together
an entry in a
ledger etc and
supporting
voucher, to
ensure that the
entry in the
ledger etc is
Verification of strictly in
vertical with accordance with Both (A)
Linking in local audit horizontal the voucher or and (B) None of
2841 means: totallings vice versa. above these B
Bringing together
an entry in a
ledger etc and
supporting
voucher, to
ensure that the
entry in the
ledger etc is
Verification of strictly in
vertical with accordance with Both (A)
Linking in local audit horizontal the voucher or and (B) None of
2842 means: totallings vice versa. above these B

Acquitance Rolls
pertaining to PBORs of
other PAOs are scheduled
to the concerned PAO by
the dependent PAO of the
Field Imprest Holder by Printed
2843 using _____? Demand Intimation Compilation Form IX Form X C

The financial powers of


the Government which
have not been delegated
to a subordinate authority Head of Controllin
2844 shall vest in ___? Finance Ministry HOD Office g Officer A
The first block of four
calendar years for All
2845 India LTC was . 1974-77 1956-59 1972-75 1958-61 A
The first budget of 26th 31st
Independent India was Novembe January
2846 presented on -------- 26th January 1948 15th August 1947 r 1947 1948 C
The first edition of
Defence Account Code
2847 was released in ____? 1947 1952 1956 1967 B
The fiscal deficit minus Effective
the interest payments is Real Fiscal Fiscal
2848 known as _____? Primary Deficit Revenue Deficit Deficit Deficit A
The fist two digist of DIDS
2849 Number represent? CDA Section Month Year A
Willful
insubordination or
disobedience, Habitual
whether alone or absence
in combination without
The following omissions of with others, to any permissio Convictio
a Government servant lawful and n and n by a
does not amount to reasonable order Occasional late overstayi criminal
2850 misconduct :- of a superior attendance ng leave court B
The following will Prematur
tantamount to in e
fructuous expenditure terminati
requiring formal sanction Abandonment of Change of plan or on of
2851 as a loss by the CFA? project design contract All D
The FORM GSTR-7 for a
particular month has to
be filed online within ___
of the month succeeding
to the month in which
deductions have been
2852 made? 5th 7th 10th 15th C

The form No. for


2853 maintaining Car Diary is ?. IAFZ 2029 IAFZ 2290 IAFZ 2209 IAFZ 2902 C
Acquittance Rolls are
supposed to be sent to
PAO by the Imprest
Holder on first working
day following the ___ of
2854 payment? Month Week day Quarter C
The Form No. for
submitting Medical Claim
2855 is Med 97 Med 98 Med 99 Med 100 A

The format for Statement


of Case is provided at .of Appendix Appendix
2856 DPM 2009 Appendix A Appendix B C D B
The formula i.e. (Cost of
Opening Stock + Cost of Inventory
Closing Stock)/2 is used to Cost of average Cost of turnover
2857 determine _____ ? stock Production Ratio EOQ A
The formula i.e.
(Maximum rate of
consumption - Average
rate of consumption) Lead
time is used to calculate Danger Ordering
2858 _____? Maximum level Minimum level level level C
The formula i.e. Cost of
material consumed/Cost
of average stock held Inventory
during the period is used turnover Reorder
2859 to determine _____ ? EOQ Reorder quantity Ratio level C

The formula i.e. Maximum


consumption X Maximum
reorder period is used to Danger Ordering
2860 calculate _____? Maximum level Minimum level level level D
The formula i.e. Minimum
level + consumption
during the time lag period
is used to calculate Danger Ordering
2861 _____? Maximum level Minimum level level level D
The formula i.e. Ordering
level - (Average rate of
consumption X Reorder
period) is used to Danger Ordering
2862 calculate _____? Maximum level Minimum level level level C
The formula i.e. Reorder
level - (Normal
consumprion X Normal
Reorder period) is used to Danger Ordering
2863 calculate ______? Maximum level Minimum level level level B
The formula i.e. Reorder
levl + Reordering quantity -
(Minimum onsumption X
Minimum Reorder period)
is used to calculate Danger Ordering
2864 _____? Maximum level Minimum level level level A
Actioned Part II Orders
after due post audit will Case file
be filed in ________, of the
which may be referred to IRLA of respective respective retained
2865 for future linking etc Batches/Bundles officer officer by EDP C
Compens
ation Civil
Composite Transfer Complete Transfer Transfer
2866 The full form of CTG is . Grant Transfer Grant Grant Grant A
Request Ready for
Request for Request for for procurem
2867 The full form of RFP is: procurement purchase proposal ent C
The functions of AOsGE
2868 are ___ fold? 5 4 3 2 C
The funds for C.S.D. are
provided in the ______
Estimates of the Ministry
2869 of Defence Civil Defence Service Both None A
The guarantee that is
taken to ensure the
performance of the Performa
supplier and compensate nce
the buyer in case of Liquidated Earnest Money security
2870 failure is called: damages deposit Warranty deposit D
The Head of an Office may
authorize any______
serving under him to sign
a bill or order for him,
communicating the name
and specimen signature of Sufficientl
the officer to the y higher
disbursing officer Responsible level Gazetted
2871 concerned Person employee officer Officer D
Deputy
The head of the Chief of
organization in Army Vice Chief of Army Adjutant
2872 H.Qrs. is ____? Chief of Army Staff Army Staff Staff General A
The Heads of Central
Government offices will
close their offices on
account of death of the either/bo
2873 ________ in harness President Prime Minister th None C

The heads of classification


operated upon in the Classification Hand Pamphlet of
Defence Services accounts Book of Defence Revenue, Debt
are shown in which of the Services-Receipts and Remittance
2874 following? and Charges Heads Both None C
The heads represented by
three digits such as 101,
104, 110, 111 and 800 etc.
are generally known as Detailed
2875 ____? Major heads Minor heads Sub heads Heads B
Additional amount will be
equal to the average
balance in the account
during the period of 36
months preceding the
month of death, subject
to a maximum of Rs.
2876 _____ under DLI? 60000 75000 100000 120000 A
The holder of a post, the
pay of which is changed,
shall be treated as if he
were transferred to a
______ post on the
2877 _____pay as per FR 23? New, New New, Old Old, New Old, Old A
The immovable Property
Return (IPR) is to be
submitted on or before 31st 30th
2878 ???. 1st January 15th January January March C
Minimum
Rs 9000/- amount
The income limit for Rs 3500/- p.m. Rs 18000/- p.m. p.m. of family
2879 dependency is (fixed) (fixed) (fixed) pension D
The Indian Coast Guard
came into being on 01.03.197 01.04.197
2880 ______? 01.01.1977 01.02.1977 7 7 B

The information regarding


fresh induction of
pensioners is taken with
reference to the pension
cases notified during
_____ in the current year
whle preparing Defence 7-8 9-10
2881 Pension Budget? 3-4 months 5-6 months months months B
The internal audit of IRLAs
maintained in the Pay Super
Accounts Offices is Review by
conducted in the form of Review Groups in IDAS All the
2882 review by the _____? PAOs LAOs officers three A
The key objective of the
_____ is to leverage
capital acquisitions to Annual Defence
develop Indian Defence Priority Services Capital Acquisitio Offset
2883 industry? Procurement Plan Acquisition Plan n Plan Policy D
The Labour i.e., workmen
employed in a factory may
be divided into _____
2884 classes? 2 3 4 5 C
The language used in
Speaking Order is
generally in _____ person
2885 language? Third First/Second Both None A
The language used in U.O.
Note is generally in _____
2886 person language? Third First/Second Both None A
Additional quantum of
pension when pensioner
attains the age of 100 or
more is payable @ ____%
2887 of Basic Pension? 30 40 50 100 D
The LAP for the half yearly
audit period October to
March should be
2888 approved by MO by??. 15th July 15th Aug 20th July 20th Aug D

The last Inter Government


advise for the financial
year by PCDA/CDA should
be sent to RBI on or
2889 before _____ ? 31st March 15th April 25th April 30th April C
The Leave Travel
Concession facility was
first introduced by Govt.
2890 of India in . 1956 1958 1960 1965 A

The likely normal wastage


due to death, etc. at the
estimated rate of____%
(approx.) is reduced from
the pension / family
2891 pension estimate 2.5 5 8 10 A
The list of units and
formations under the
jurisdiction of a Regional Special
2892 CDA is known as ____? Skeleton List Secret List Top List List B
The list with which
vouchers are forwarded List of
by Consignor LAO to auditable
Consignee LAO is known document Skeleton
2893 as Top List Sub List s list A
The list with which
vouchers are forwarded
by Consignor LAO to
Consignee LAO is known Special
2894 as ______? Skeleton List Secret List Top List List C
The list with which List of
vouchers are forwarded auditable
by issuing depot to their document Skeleton
2895 LAO is known as Top List Sub List s list D
The list with which
vouchers are forwarded
by the issuing depots to
their L.A.Os the case of
ordnance and store Forwarding Skeleton Covering
2896 depots is known as????. Top List Memo List Memo C
The loss arising due to
Delayed Payment (DP) of
charges to State Electricity
Board by MES authorities Revenue None of
2897 is treated as Store Loss Cash Loss Loss these B
Additional quantum of
pension when pensioner
attains the age of 80-85 is
payable @ ____% of Basic
2898 Pension? 20 30 40 50 A
The loss of time for which
the employer pays the
labour but obtains no
direct benefit in
production is known as Labour Turn All the
2899 ______? Around Time Idle Time Overtime three B
Appointm
ent on Central
The LTC Rule 1988 is not Reemployed after contract Govt.
2900 applicable to : Railway Servants their retirement basis employee A
The main unit of
classification in accounts
2901 is ______ Head? Object/detailed sub Minor Major D
The maker of a bill of
exchange or cheque is
2902 called the _____? Drawer Drawee Payer Payee A
The mandays required for
Misc. work is ??..of the
authorised mandays for
2903 audit. 1/3 rd 1/5 th 1/6 th 1/10 th C
The mandays required for
Misc. work is ..of the
authorised mandays for
2904 audit. 1/3 rd 1/5 th 1/6 th 1/10 th C

The maximum amount up


to which it is permissible
to retain cash (including at Ceiling Ceiling
bank) by Field Imprest Cash monetary Credit monetary money Monetary
2905 Holder is known as ____? limit limit limit limit D
The maximum and
minimum limits of stock
of A.S.C. Supply which
units are authorised to
hold on charge at any one
time to meet their
requirements, are not
supposed to be exceeded
by Army Units except G.O.C.-in-Chief, PCDA/CD
2906 under the orders of the QMG Branch the Command A LAO/RAO B
The maximum
entitlement of casual
leave for army officers in
2907 a calendar year is 8 days 12 days 15 days 20 days D
The maximum number of
hours for which the OTA Not paid
2908 can be paid to a driver is 50 100 unlimited at all B
Additional quantum of
pension when pensioner
attains the age of 85-90 is
payable @ ____% of Basic
2909 Pension? 20 30 40 50 B

The maximum period of


extension of delivery that
can be granted by the CFA
under delegated powers is
such that the total period -
the original DP plus the
extension does not
exceed twice the original Next higher CFA
DP. Extensions beyond with concurrence Ministry Governm
this period would require of Paying of ent of
2910 sanction of the ______? Next higher CFA PCDA/CDA Defence India C
The maximum period of
extension of delivery that
can be granted by the CFA No such
under delegated powers Restrictio
should be such that the n. It can
total period i.e. the be
original delivery period extended
plus the extension does as per
not exceed____ the requirem
2911 original delivery period? One and half of Twice Thrice ent B
The maximum quantum of
leave admissible as Leave
not due is ____ in the
entire career of an
2912 employee? 5 years 2 years 360 days 180 days C
The measures such as
numerical ceilings and
proportions to gross
domestic product, as may
be prescribed, for
evaluation of the fiscal
position of the Central
Government are defined
as ____ indicators in the All the
2913 FRBM Act/Rules? Risk Performance Fiscal three C

The Medium-term Fiscal


Policy Statement shall set
forth a ____ year rolling
target for prescribed fiscal
indicators with
specification of
2914 assumptions? 2 3 5 6 B
The minimum penalty to
be imposed if formal
disciplinary proceedings
has been initiated even if
the official is not found None of
2915 guilty is Major Penalty Minor Penalty Censure these C
The minimum time to be
allowed for submission of
bidsin case of OTE is
______weeks from the three
2916 date of tender notice one week two week week four week C
The minimum up-
gradations assured under
2917 MACP Scheme are_____? 2 3 4 5 B
The Minister-in-charge of
the Ministry of Finance
shall review, on______
basis, the trends in
receipts and expenditure
in relation to the budget
and place before both
Houses of Parliament the
2918 outcome of such reviews Yearly Half yearly Quarterly Monthly B
Date
The monetary allowance decided
in respect of Gallantry Date of by Date
decoration is admissible Date of grant of performance of Military decided
2919 to a PBOR from? decoration the qualifying act Secretary by A.HQrs B
Additional quantum of
pension when pensioner
attains the age of 90-95 is
payable @ ____% of Basic
2920 Pension? 20 30 40 50 C
The money consideration
for a sale of goods is Proper
defined as _____ as per Agreed considera
2921 Sale of goods act? consideration Price Cost tion B
The money invested by
proprietor is _____ for the
2922 firm? Asset Liability Income Profit B
The month-wise LPC-Cum-
Data Sheets, centrally
maintained by the
Pension Cell of PCDA (O)
will be retained for __,
commencing from the
month of Retirement of
2923 the officer? 35 years 75 years 10 years 5 years A
The mutually accepted
document for Focal Point
Branches of Banks and
Government for Defence MROs/Ch
2924 reconciliation of A/cs is Debit/Credit Scrolls Proforma Account VDMS eques C
The no. of officers with
User ID to authorize CMP
payment files will not
exceed ___ in a
2925 PCDA/CDA Office? 2 3 4 5 D
The no. of times the dak is
to be distributed daily in
sections will be
dependent on the
frequency of postal Addl.
deliveries and will be fixed CDA/Jt. PCDA/CD
2926 by? SAO/AO Group Officer CDA A D

The number of
disciplinary cases handled
by a working officer
should not exceed ___
cases in a year, not more No such
2927 than ___ at a time 5, 3 10, 2 20, 4 limit B
The number of supplier
firms in Limited Tender
Enquiry should be
_______ as prescribed in More No such
2928 GFR? More than 3 2 or More than 2 provision A
The officer using the
vehicle signs in Column ?..
2929 Of Car Diary. Column 6 Column 7 Column 8 Colun 9 B
The only Head for
Contingency Fund in Part
II i.e. Contingency Fund is
given the code number
2930 _________? 4000 2000 8000 1900 C
Additional quantum of
pension when pensioner
attains the age of 95-100
is payable @ ____% of
2931 Basic Pension? 20 30 40 50 D
The organization of DAD
corresponds broadly to
the organization of the All the
2932 ______? Army Air Force Navy three D
The originating and Compilati
responding action of the Acknowle on of
controllers are done Demi Offcial dgement Punching
2933 through --------- Advice Memo letters Cards Medium D
The Originating Code
Head of CDA,
Secunderabad is
00/093/41. What will be
the responding Code 00/093/4 00/094/0
2934 Head? 00/094/41 00/094/42 2 0 C

The originating code head


of PCDA (SC) is 00/074/21.
What will be the 00/074/2 00/074/0
2935 responding Code Head? 00/075/21 00/075/22 2 0 C
The page number is Violet All the
2936 indicated using Ink Pencil pencil above A
Irregularities
reported earlier
The Part I of MFAI Report and remaining Fresh
2937 consists of ____________ pending Irregularities a or b a&b B
The parties are free to
determine the number of
arbitrators, provided that
such number shall not be
2938 ____? Even Odd One Three A

The party for which it


becomes impossible to
meet obligations under
this contract due to Force
Majeure conditions, is to
notify in written form the
other party of the
beginning and cessation
of the circumstances
immediately, but in any
case not later than ____
days from the moment of
2939 their beginning 7 10 15 30 B
The pay accounts of non-
gazetted personnel
serving in field service Respective Respectiv
areas are maintained by dependent e PAO Any of the
2940 the ____? PCDA (O) PCDA/CDA of unit (ORs) three C
The pay accounts of
officers attached to or High
serving in High Commissi
Commissioner for India in oner for PCDA
2941 UK are maintained by CGDA office PCDA(O) UK New Delhi C
Additions or alterations to
the list of auditable
documents will be carried
out under the orders of
2942 _______? PCDA/CDA CGDA DGADS MOD (Fin) A
The pay accounts of
officers attached to or High
serving in High Commissi
Commissions other than oner for PCDA
2943 UK CGDA office PCDA(O) UK New Delhi B
The pay accounts of
officers proceeding
abroad on course of
instruction, study leave
and temporary duty are High PCDA
2944 maintained by : CGDA office Commissioner New Delhi PCDA(O) D
From the
next day
During any of
absence from transfer
The Pay and allowances of On the day of duty without to All the
2945 the officers will be ceased death leave Reserve above B
The pay of higher rank to
which an officer present on which the of grant
on duty is erroneously orders rescinding of of receipt
promoted, will be the promotion erroneous of order
discontinued from the reach the H.Qrs. of promotio by PCDA
2946 date unit/formation of issue of order n (O) A
The payment and
accounting functions in
respect of the Ministry of
Defence are entrusted to All the
2947 ______? Defence Secretary FADS CGDA three C
The PBG should be valid
for a period of ____ days
beyond completion of
2948 contractual obligation 45 55 60 75 C
The pension and Defence
Civil estimates part of
Appropriation Accounts is PCDA/CD Defence
2949 prepared by CGDA FADS/SDF A Secretary A
The period of limitation
for recovery by
contractors of security
deposit from Government
is ____ from the date of
2950 deposit? 3 years 5 years 10 years 30 years D

The period of limitation


for recovery by
contractors of security
deposit from Government
is____ years from the
2951 date of deposit? 30 10 5 3 A
The period of Short Term
Agreement should not 12
2952 exceed ____? 3 months 6 months 9 months months B
. ___% of short/excess
supplies can be accepted
by CFA, which is not
considered as
modification to a
2953 Contract? 25 20 10 5 D
. ___% of short/excess
supplies can be accepted
by CFA, which is not
considered as
modification to a
2954 Contract? 25 20 10 5 D

Additions or alterations to
works of Defences costing
not more than Rs. ____
may be approved by CFA
2955 as Special works? 10000 15000 20000 50000 C
Date of Date of
signature receipt of
The period of validity of of officer original
MRO (21 days) is Date of Deposit of authorize MRO in
calculated from which of money through Date of clearance d to issue audit
2956 the following dates? MRO by bank MRO office C
The periods of retention
for various records are
2957 laid down in OM I OMII OMIII OMIV B
The person named in the
instrument, to whom or
to whose order the
money is by the
instrument directed to be
2958 paid, is called _____? Drawee Drawer Payee Payer C
The person who has
ultimate control over the
affairs of the factory
subject to provisions of
Factories Act, is defined as Principal
2959 ____? Employer Employer Occupier Owner C
The personal seal of the
relieved Principal
Controller/Controller will
be ____ by the relieving Sent to
Principal Handed over to the Kept under lock CGDA
2960 Controller/Controller? transferred officer and key Destroyed office C

The personnel of the


Defence Accounts
Department are governed
by Fundamental Rules
2961 from ______? 01.01.86 01.07.76 01.07.86 01.01.96 B
The point at which total
revenue equals the total
costs i.e. no profit no loss Economic Ordering Contributi All the
2962 is called at ____? Quantity Break Even on three B
The positive assertion, in
a manner not warranted
by the information of the
person making it, of that
which is not true, though
he believes it to be true is
defined as _____ in Indian Misrepres
2963 Contract Act? Innocence Mistake entation Fraud C
Secretary
Defence Secretary
The post of FADS has been Secretary Defence Defence Expenditu Finance
2964 re-designated as: (Finance) Secretary re (Defence) A
The post-audit of muster
rolls and pre-audit of
miscellaneous claims of
Industrial Personnel of
naval establishment at AAO
Vizag is done by PCDA (Navy) NLAO (Army)
2965 __________ Mumbai AAO (Navy) Vizag Vizag Vizag C
Addl. CGDA drawing a pay
of Rs. 224400/- got
promotion as CGDA and
wants to get his pay fixed 231140
from Date of Promotion. (225000 +
What would be his revised Personal
2966 pay on promotion? 250000 237500 225000 Pay 6140) C
The power of Addl. CDA to
sign Class II Punching
medium for rectification
of incorrect adjustment is
2967 up to Rs. _____? 25 lakhs 1 crore 5 crores 10 crores C
The power of re
appropriation between
sub heads within the
minor head under each
demand can be ordered PCDA/CD
2968 by? CGDA CGA MOD A C
The power of Review of
penalty is vested with Appellate All the
2969 ____? President HOD Authority three A
The power of Revision of
penalty is vested with Appellate All the
2970 ____? President HOD Authority three D
Any leave
The power to grant Ministry sanctionin
special casual leave is Head of the concerne g
2971 vested in the _______? GOI Department d authority B

The power to re
appropriate between
different sub heads within
the Minor Heads under
2972 each demand is vested in PCDA MOD GOI GOC in C B
The powers exercised by
CFAs after obtaining
concurrence of IFA are
called as ____ Finncial Integrate
2973 Powers? Delegated Inherent d None A
The powers exercised by
the CFA without
concurrence of IFA are Emergenc None of
2974 known as : Residuary Powers Inherent powers y powers the above B
The powers of AAO to
write off irrecoverable
amounts due to any cause No
are up to Rs. ______ in powers to
2975 each case? 500 100 1000 AAO abc
The practice of charging
all costs both variable and
fixed to operation,
process or products is Activity Absorptio
2976 termed as ____ costing? Uniform Direct Based n D
Adjustment made among
owners of vessel and
cargo in the event of loss
or damage to vessel/cargo Net worth Loss
2977 is known as Compensation General Average ratio statement B

The present income limit


is --------------- drawn as on
the date of consideration Rs 9000/- Rs 9000/-
to decide the eligibility of Rs 3500/- plus including
family members of a Govt. Rs 3500/- plus including Dearness Dearness
2978 employee. Dearness Relief Dearness Relief Relief Relief C

The presentation of
accounting information in
such a way as to assist
management in the
creation of policy and in
day to day operation of an
understanding is defined Managem All the
2979 as ____ Accounting? Financial Cost ent three C

Till he
attains
the age of
The President shall hold 75 years
office for a term of ____ or fixed
years from the date on tenure
which he enters upon his whicheve
2980 office 4 5 6 r is earlier B
The primary check over
contingent expenditure is PCDA/CD All the
2981 exercised by the ____? Executive LAO A three A
The primary function of
the audit as mentioned in
Defence Audit Code is to
verify the accuracy and ---- complete
2982 --------- of the accounts Correctness Perfection Simplicity ness D

The Procedure laid down


in this Manual shall also
be applicable to (i) the
Coast Guard Organisation
under the revenue heads (i) is
and (ii) the National wrong
security Guard under (i) and (ii) are (i) is correct and and (ii) is (i) and (ii)
2983 Home Ministry. correct (ii) is wrong correct are wrong B
The procedure of sending
scrolls through the focal
point branches is not Defence
applicable to payments of Defence Pay &
_____ made by Public Defence Supplies works Allowanc
2984 Sector Banks. Defence Pension payments payments es A
Local
Purchase
by Units
The procedure prescribed and
in DPM is applicable to Both a & formation
2985 ____? Central Purchase Local Purchase b s only C
The process of
ascertaining the ______ is All the
2986 known as Costing? Price Cost Value three B

The process of identifying,


measuring, recording and
communicating economic Accountin None of
2987 transactions is called as ---- Accounts Transactions g the above C
Admin Approval,
Technical Sanction and
allotment funds etc. are
not insisted/required in Imminent
which of the following Army called out in Urgent military danger to All the
2988 cases dealt by MES? aid of civil power necessity buildings three C
storing and destructio
The process of Record securing of n of All the
2989 management includes Classifying records records records above D
The procurement Service
planning process would Defence H.Qrs. Defence
be under the overall Procurement Concerne Acquisitio
2990 guidance of the _____? Board HQ IDS d n Council D

Autonom
ous
bodies
otherwise
The provisions of GFR are All Central All Central governed
applicable to which of the Government Government by other All the
2991 following Offices? Ministries Departments Rules three D
The provisions of PR Part I
& II are not applicable to Short Service Emergency
2992 ____ Officers? Commissioned Commissioned Both None D
The Public account of
India was constituted
under article----of Article Article
2993 Constitution of India Article 266(2) Article 266(1) 267 (2) 267(1) A
The rate of conveyance of
personal effects will
further increase by ----------
---- each time DA rises by
2994 .. 25%, 25% 25%, 50% 50%, 25% 50%, 50% B
Double
The rate of monthly the rate
contribution for availing Half the rate of of CGHS No
medical treatment facility Same as that of CGHS contributi contributi
2995 under CS(MA) Rules is CGHS contribution contribution on on D
The rate of subscription
for a Group A officer
under CGEGIS is Rs.
___p.m. before
2996 enrolment? 20 40 60 120 B
The rate of subscription
for a Group A officer
under CGEGIS is Rs.
2997 ___p.m.? 20 40 60 120 D
The rate of subscription
for a Group B official
under CGEGIS is Rs.
___p.m. before
2998 enrolment? 20 40 60 120 A
Administration of Inter
Service Organizations is
the direct responsibility of Naval
2999 ____? Army H.Qrs. MOD Air H.Qrs. H.Qrs B
The rate of subscription
for a Group B official
under CGEGIS is Rs.
3000 ___p.m.? 10 20 30 60 D
The rate of subscription
for a Group C official
under CGEGIS is Rs.
___p.m. before
3001 enrolment? 10 20 30 60 A
The rate of subscription
for a Group C official
under CGEGIS is Rs.
3002 ___p.m.? 10 20 30 60 C
The rate per Km of
transportation of Personal
Effects by Road on
Permanent Posting for
Pay level 4 is ------------------
3003 - Rs 25 Rs 20 Rs 15 Rs 30 C

The ratio of appropriation


of CGEGIS subscription
towards Savings and
3004 Insurance funds is ___? 75, 25 50, 50 25, 75 60, 40 A
The receipts and
expenditure relating to
Border Roads
Organization are finally Ministry
accounted to the heads of Ministry of Road of
_____ by PCDA (Border Ministry of Home Transport and MOD External
3005 Roads)? Affairs Highways (civil) Affairs B
The record of Tyre
Rotation is mentioned in Unit Vehicle Vehicle Mileage
3006 ?????.. Car Diary Register Log Book Card C
The recovery of an
advance will commence
from ____ month pay Next year
3007 drawn after its receipt? First Second Third January A

The Register in which


permanent list of IRLAs
transferred out by a
Ledger wing is maintained T out List
3008 is known as ____? A List Register B List Register Register None B
The registration of
agencies under NPS is D) None
3009 carried out by.. A) LIC B) Axis bank C) NSDL of these C
Administration of the Chiefs of
Armed forces of the union Staff
is the main function of Concerned Committe Integrate
3010 _____? MOD Service H.Qrs. e d H.Qrs A
The repeat order is to be
placed within _____from
the date of completion of
the supply against the six
3011 previous order 3 months 4 months months one year C
The reponding Code head
of CDA, Guwahati is
00/091/22. What will be 00/091/2 00/091/2
3012 originating code head? 00/091/21 00/092/21 3 4 B
The report which shows
current and progressive Consolida
figures under each RDR ted
head for each PCDA/CDA compilati All India
office is Sectional Book compilation on of RDR compilati
3013 called_______________ compilation of RDR heads heads on B
The responding code head
of CDA, Jabalpur is
00/093/52. what will be
the originating code 00/094/5 00/094/5
3014 head? 00/093/51 00/093/53 1 2 A
The responsibility for the
audit of pensions also
devolves on PCDA
3015 (Pensions) Allahabad DPDOs and Banks PCDA (P) Both None B

The responsibility for


verifying the competence
of Station Commander for
according sanction to hire
private accommodation Regional All the
3016 rests with? PCDA (O) PCDA/CDA AAO BSO three C

The responsibility of
floating license fee bills in
respect of government
accommodation occupied Station Concerne
3017 by Army officers is with LAO AAOBSO H.Qrs. d officer B
The responsibility of
handling all claims on
account of Naval Naval
Armament stores, short Armamen
landed or damaged rests Embarkation t Supply PCDA
3018 with ____? NLAO Commandant Officer (Navy) C
The responsibility of
issuing Form 16 in respect
of JCOs/ORs rests with PAO (ORs)
which of the following Record office of Respective Depot CO of the concerne
3019 offices? the corps Battalion unit d D
The responsibility of
watching recovery of Both are
advances (under DHRs) is equally
the responsibility of responsibl
3020 _____? Accounts Section Audit Section e None C
Administritive Tribunals
Act is effective from 01.03.198 01.04.198
3021 _____? 27.02.1985 28.02.1985 5 5 A
The restriction
admissibility of TA only to
two children on
Permanent Transfer is 1st April 1st April
3022 effective from : 1st Jan 1998 1st Jan 1999 1998 1999 B
The result of internal
audit of all Defence
Establishments is
reflected in the ----------- Annual
being rendered by the Audit
CGDA for inclusion in the Certificat None of
3023 Appropriation Account MFAI IAR e these C
5 years 7 years
from the from the
date of date of
3 years from the receipt receipt
1 year from the date of receipt and and
The retention period for date of receipt and and linking of linking of linking of
3024 Loss Statement is linking of sanction sanction sanction sanction B
The retention peroiod for
3025 Register of Loss is 1 Year 3 Years 5 years 7 Years C
The role of DAD in the
case of Arbitatration
Awards in respect of MES
Contracts is ____ in
3026 nature? Executory Declaratory Advisory None C
The role of this corps is to
remove any obstruction in
the way of defence of the
army and to facilitate it by
constructing or improving
roads, railway bridges and
other means of Corps of Corps of
3027 communication Armoured corps Engineers EME MES B

All
Central
Govt
Ministries
/Departm
ents
attached
offices
subordina
te bodies
The rules of GFR 2017 are All Central Govt Autonom
applicable to which of the ministries/Departm ous
3028 following: ents MoD only MoF only bodies D

The sanctioned
establishment of Principal
Controllers'/
Controllers' Offices
includes a leave substitute
of ___ of the
3029 establishment 0.25 0.2 0.15 0.1 D
The schedule of monthly Payment Debit
3030 drawings is known as? Cash Assignment Schedule III Schedule Scroll B
The scheme for payment
of pension to Defence
pensioners including
Defence civilian
pensioners by Public
Sector Banks was
introduced with effect
from _____ in all the 01.01.197 01.10.199
3031 states? 15.08.1947 26.01.1950 8 3 C
to meet
expenditu
re in
excess of
the
provisions
on a new service for the
not provided in service
Budget and there included
When a need arises is no sufficient in an
Advance from to incur time for Appropria
Contingency Fund of India unforeseen necessary tion (Vote
can be allowed under expenditure in approval before on
which of the following excess of the close of the Account) All the
3032 circumstances? sanctioned grant financial year Act three D

Verification of Audit of
castings, closing final
The scope of local audit and opening book Linking of receipts receipts All of
3033 covers: balances and issues and issues these D
The second stage of
Appropriation Audit is Sanction Regulator
3034 called------------- Receipt Audit Expenditure Audit Audit y Audit B
The selection process for
percentage audit will be
so devised as to subject
each IRLA to percentage
audit once in a cycle of __ 2 years 6 2 years 2
3035 by PCDA(O)? 4 years 4 months 3 years 3 months months months C
The service book has
3036 basically ----- parts. 2 4 6 8 D
The Service Book must be
kept in the custody of ------
-- in which Govt. servant is Head of
3037 serving. AN Section AN Pay Section the office Setion I/C C
The service books of all
individuals who are due to
retire within _______
following the date of audit
will be included in the
selection for test check by
LAO during Local Audit of
3038 units? 4 years 3 years Two years One year B
The signature of the
officer using the vehicle is
contained in ?of the Car None of
3039 Diary. Column 3 Column 5 Column 7 these C
The source code for EDP
Dolphin is centrally IT & SDC, EDP centre of centre of PCDA
3040 maintained by ________? Secunderabad CGDA each PAO Bangalore A

The starting time of


Journey from ---------------
is taken into consideration
for calculation of DA Both (a) & Neither
3041 during TD. Residence Station/ Air Port (b) (a) nor (b) A
The state of Punjab falls
into which region as per
Official Languages Rules,
3042 1976? C B A None B
Advance Increments can
be granted for which of
the follwing kinds of
3043 achievements? Sports Meritorious work Both None A

The States and their


territories are specified in
the ____ schedule of the
3044 Constitution of India? Fourth Third Second First D
Sr. Sub
The status of AO in a GE Sub Divisional Jr. Sub Divisional Divisional
3045 office is like a _____? Officer Officer Officer GE C
The statutory audit of
Defence services
expenditure is only a ? Sample All of
3046 audit. Percentage Audit Test Audit Audit these B

The sum of the gross


value added by all
resident production units
plus that part of taxes,
less subsidies, on
products, which is not
included in the valuation
of output, during a
financial year, reckoned at
current market prices, as
published by the Central Outstandi
Statistics Office from time Gross Domestic Revenue ng
3047 to time is known as ____? Fiscal Deficit Product Deficit Liability B
The sum total of the debt
of the Central
Government and the State
Governments, excluding
inter-Governmental Real Combined
liabilities is known as General Total Government Governm Governm
3048 ____? Government Debt Debt ent Debt ent Debt A
No
minimum Minimum
The supplier(s) will be limit. is one
registered for a fixed Maximum year. No
period of ____ in GeM limit is 3 Maximum
3049 Portal in general? 1 to 3 years 1 to 5 years years Limit A
Single
Entry
System Double
using Entry
Double System
Entry using
Principles Single
The system of Double Entry wherever Entry
3050 Government Accounting is Single Entry System System required principles C

The TEC report should be


prepared in the format as
3051 given at Form -----------. DPM-21 DPM-22 DPM-23 DPM-24 D
The Technical advisor to PCDA/CD
3052 GOC in C is? CWE CE GE A B
The tenure of C&AG of No such
3053 India is ____ years 4 5 6 limit C
90% of 100% of
the the
80% of the estimated estimated
Advance may be granted 50% of the estimated entitled entitled
to a Govt. servant in each estimated entitled entitled cost of cost of cost of
3054 case of LTC cost of journey journey journey journey C

Making
entry in
Stock
Bringing together Register
Making entry in the an entry in a and Reconcilin
The term Ledger before ledger and endorsing g receipts
'Linking' in the scheduling supporting on receipt and issue
3055 local audit means: voucher. voucher voucher. vouchers. B
The term 'Packing
Account' is related Supply of stores by supply of stores Imported None of
3056 to... depot by Unit/formation stores these C
The term ?Castings? vertically totaling Horizontal both (a) & None of
3057 mean: only totaling only (b) these C
The term associated with
checking whether the
items shown in vouchers
have been taken on
charge by the unit Credit
authorities or not is Verificatio
3058 known as?. Linking Pairing Casting n D

Vertical
or
Vertical totaling Horizontal Horizonta None of
3059 The term Casting means only totaling only l totaling these C

Making
entry in
Stock
Bringing together Register
Making entry in the an entry in a and Reconcilin
Ledger before ledger and endorsing g receipts
The term 'Linking' in the scheduling supporting on receipt and issue
3060 local audit means: voucher. voucher voucher. vouchers. B
The term of MP of Rajya
Sabha is ____ unless
3061 retires early? 2 years 4 years 5 years 6 years D

The term 'Packing Supply of stores by supply of stores Imported None of


3062 Account' is related to...depot by Unit/formation stores these C
Person pension
below Bearing
People below Personnel below officer order and
3063 The term PBOR stands for officer rank officer rank rank Report B

The terms of the contract


must be ------ & ---------and
there must not be no precise Complex
room for ambiguity or Tough and and and
3064 misconduct therein. demanding clear and simple definite confusing C
. If an item of DIDS
appears in ___
consecutive outstanding
lists, it should be put up to
PCDA/Addl. CDA for
3065 monitoring? 2 3 4 5 A
. If an item of DIDS
appears in ___
consecutive outstanding
lists, it should be put up to
PCDA/Addl. CDA for
3066 monitoring? 2 3 4 5 A
While proceeding
on Course of
Advance of Pay is Instructions While
admissible to Army exceeding 3 proceedin
Officers in which of the On transfer within months within g ex-India All the
3067 following circumstances? India India on duty three D

Within
two Within six
months of months of
The time limit for Within three Within one completio completio
submission of LTC claims months of month of n of n of
in normal cases, when no completion of completion of return return
3068 advance is drawn return journey return journey journey journey A

The title of a Government


servant to hold on regular
basis, either immediately
or on the termination of a
period or periods of
absence, a post, including
a tenure post, to which he
has been appointed on
regular basis and on Confirmat
which he is not on Permanent ion in a All the
3069 probation employment Lien post three B
Sender's Sender&#
The top left hand corner Sender's Name and 39;s To
3070 of the DO letter will show address designation Office address B

The total amount of


penalty under RTI act shall
3071 not exceed Rs. _____? 25000 50000 75000 100000 A
The total LD shall not
exceed value of ____ % of
undelivered goods and
amount stipulated in the
3072 contract 1 2 5 10 D
The total number of
holidays to be observed in
all Defence Accounts
Offices, wherever they are
situated will be ______ in
3073 a year 16 17 15 + 2 RH 16 + 2 RH B
The total quantity under
the repeat order and
option clause should not
exceed ___ of the
originally ordered
3074 quantity 0.3 0.4 0.5 0.6 C
The total value upto
________ can be
purchased by Local Upto 2.5 Upto 1.5
3075 Purchase Committee Upto 2 lakhs Upto 3 lakhs lakhs lakhs C

The Training Division of


the CGDA i.e. CENTRAD
(Centre for Training and
Development) is
3076 functioning from ______? 35339 34243 37530 37895 A
The transit pay and
allowances of an officer
whose services are lent by Parent
Defence to Civil and vice departme
3077 versa are borne by? Defence Civil Borrower nt C
Advance of pay to Army
Officers paid by Field
Cashier is compiled to
____ suspense head (till 00/018/6 00/018/6
3078 recovered in IRLA) ? 00/018/60 00/018/61 4 5 B
The transit Pay and
Allowances of Officers of
the Defence Services lent Borrowin
to Civil Department or, g Defence
vice versa, are debitable Dept. to which he Lending Departme Service
3079 to ____? is proceeding Department nt Estimates C
At the
Out of (a) discretion
The travel entitlement of and (b) of
FAMILY is determined on which is Compete
the basis of the status of Date of Journey of Date of Transfer more nt
3080 Govt. official as on family of Govt. official beneficial. Authority. B
departme
The Travelling Allowance nt to
of a Government servant which he
transferred from one is
department to another is decided in each transferre
3081 debited to the Parent Department case d None C
The treatment at AMA
consulting room is limited
3082 to ____ days? 30 15 10 5 C
The treatment at the
consulting room of AMA is
limited to ------------- days
if the treatment is taken
in Indian System of
Medicines and in
3083 Homeopathy. 10 days 20 days 30 days 40 days D
The treatment at the
consulting room of AMA is
limited to . days with a
maximum of ..
3084 consultations. 10 and 10 4 and 4 10 and 5 10 and 4 D
The treatment at the
consulting room of AMA is
limited to normally --------
injections and the number
may go up to ---------------
depending on patients
3085 ailment. 5 and 10 10 and 15 5 and 15 10 and 20 B
The treatment at the
consulting room of
Authorized Medical
Attendant is limited to
3086 ___ days in general? 3 5 10 15 C

The ultimate
responsibility for ensuring PCDA/CD
that expenditure does not Principal Staff A
exceed the corresponding Officers (Service concerne
3087 budget allotment rests on H.Qrs) FADS d CGDA A
The unique field with
which information is
retrieved easily in PAO Check digit of the Name of the Army
3088 (ORs) for PBORs is ____? army number PBOR Unit code Number D
Advance payment if
payable should not
exceed ___ of contract
3089 value 10 5 7.5 15 D
The validity of coupons
issued by Military Farm is
___________ of the First day, Last day,
3090 _____ month First day, next Last day, current sixth sixth D
The word
'Form' used in
Defence Code does not Broad form in
include the prescription of which Accounts are Appropriate head
3091 __? kept of account Both None D

Chief
Constructi
on
The work of Defence Engineer PCDA
Laboratories is Ordnance Factory (R&D) (R&D)
3092 administered by _____? Board DRDO, New Delhi New Delhi New Delhi B
The work related to
vetting of Draft Gazette
Notification (DGN) in
respect of Army Officers
was transferred to PCDA
3093 (O) w.e.f. ___? 01.01.1976 01.01.1984 01.01.96 01.10.97 B

The_____ function of
audit is to verify the
accuracy and
completeness of accounts
to secure that all receipts
are brought to account
under the proper head,
that all expenditure and
disbursements are
authorized, vouched and
correctly classified and
that the final account
represents a complete
and true statement of the
financial transactions it One and
3094 purports to exhibit. Primary Main only Spiritual A
The_____ shall appoint a
person who is qualified to
be appointed a judge of
the Supreme Court to be Chief Justice of Prime All the
3095 Attorney General for India President India Minister three A
There are _____ Major
heads under Revenue
3096 Receipts ? 4 5 6 7 B

There are two models of


incurring expenditure out
of fund placed at the
disposal of authorities to Central Purchase
whom budget is allocated. Capital and and Local Capital CAPEX/O
3097 What are they? Revenue Purchase and State PEX D
There are___ Sub-Major
heads under Capital
3098 Outlay? 8 9 10 12 A
Six digits
Third component of CDA number
(O) Account Number is with
3099 represented by _____? Two digits number Six digits number alphabet Unit code C
Advance up to 90% of
total estimated
expenditure for outdoor
treatment is admissible if
total estimate of
3100 expenditure is more than Rs 5000/- Rs 10000/- Rs 15000/- Rs 20000/- B
Third component of CDA
(O) Account Number Account Number Task Check
3101 represents ____? Ledger wing of Army Officer Number Alpha B

Third party payments in Nearest


respect of ECHS personnel Respective ECHS Station Military
3102 are done by ___? Regional CDA Poly Clinic H.Qrs. Hospital C
This type of
communication is
influenced by pitch,
volume, speed and clarity. Non-
For which type of Verbal verbal
communication, this Oral Written communi communi
3103 statement is true? Communication Communication cation cation A
This type of
communication is
preceise because words
are chosen with great Non-
care. For which type of Verbal verbal
communication this Oral Written communi communi
3104 statement is true ? Communication Communication cation cation B

Through which document,


AO GE satisfies himself in Completi
audit that Schedule B on
stores are issued to Measurement Certificat Any of the
3105 Contractor by MES? USR/Baby indent Book e three A
Till ____, Defence Finance
was part of MOF and
became MOD (Fin) as
Independent Division
3106 under MOD? 1975 1976 1983 1984 C
Time limit for drawing
Advance of LTC is ___
days before journey in
case of travel by No such
3107 Air/Sea/Road? 65 95 125 limit A
Time limit for drawing
Advance of LTC is ___
days before journey in No such
3108 case of travel by Train? 65 95 125 limit C
Time limit for drawl of
advance by Govt. servant 125 days
for Air and Train journey 60 days & & 125
3109 respectively 65 days & 125 days 65 days & 65 days 125 days days A
To accept necessity by a Approxim
CFA _______ is prepared ate Technical
3110 and submitted Rough Cost Indication of cost Estimate Sanction B
Advance upto . of the
probable amount of
reimbursement can be None of
3111 granted. 0.8 0.9 1 these B
To accept special tenders
such as cost plus type,
prior sanction of
3112 __________ is necessary GOI PCDA E in C DGADS C
Left hand
side after
To address in a DO letter Left hand side top Right hand side the Below the
3113 will be corner top corner signature signature C
To arrive at the figures to
be included in the
Forecast Estimates for
Defence Pension heads,
actuals of the ____ will be Preceedin Last 6
3114 taken as basis? last 3 years last 2 years g year months C
To avoid delay in sanction
of pension of DAD
employee, period of
Qualifying Service is
verified _______ before
date of his/her 18
3115 retirement? 6 months 1 years months 2 years D
To avoid double payments
recurring charges will be Previous
linked with ___ and Average charges in years All the
3116 audited? the last quarter Previous charges charges three B
To avoid double
payments, recurring No linking
charges are linked with Previous years is None of
3117 ??? charges Previous charges required. these B
To avoid double No linking
payments, recurring Previous years is None of
3118 charges are linked with charges Previous charges required. these B
To become eligible for
double rate of Transport
Allowance the disability
percentage of employee
3119 should be minimum __ ? 0.1 0.25 0.4 0.5 C
To become eligible for
HRA, A government
servant should not
possess own house in the
town/UA in the name of Any of the
3120 ____? Self Minor child Spouse three D
To become eligible for
pension, normally a PBOR
is supposed to serve for
3121 ___ years? 5 10 15 20 C
Advance upto max ----------
% can be drawn during No
3122 TD. 0.8 0.9 1 advance C
To calculate Hospital
stoppage rolls, ____
(time) is taken as basis
(i.e. admission/discharge
before and after) in
3123 Military Hospital? 12 Noon 0.541666667 0.5625 0.583333 D
To claim for an
overcharge by Railways, Date of
six months period is receipt of
computed for DAD from Date shown on the Date of dispatch original All the
3124 the date original bill by Railways bill three C

To classify a road as
Military Road, whose prior PCDA/CD
3125 approval is necessary? GOI GOC in C CWE A A
To close an existing road
in a Cantonment whose
prior approval is CEO, Cantonment PCDA/CD
3126 necessary? GOC in C Board A GOI A
Constructi
To determine the on cost
Competent Authority to incurred Constructi
sanction a demolition Book value of each for each on cost
statement, which of the building to be Total Book value building incurred
following points should be demolished, of all buildings to separatel for total
3127 considered? separately be demolished y buildings A
To employ labour in
excess of the approved
establishment in EME Army
workshops, whose EME Depot Head
3128 sanction if necessary? EME Records Battalion GOC in C Quarters D

To enable the audit


authorities to focus on the
retiring employees
dues/demands, their pay
bills are prepared and
sent separately in the last
3129 ___ months of service? 6 4 3 2 C

To enable the
Government to carry on
its normal activities from
1st April till such time as
the Appropriation Bill is
enacted, ____ is obtained Supplementary Additional Vote on
3130 from Parliament? Grant Grant in Aid Grant Account D
To ensure that all the
items purchased through
Supply Order have been
accounted for, you will
carry out verification from voucher c and vice
3131 ____? Ledger to voucher a and vice versa to ledger versa C

To ensure that an item of


DOII is published in
respect of a specific PBOR,
Every Army No. is cross
3132 verified with his ______? Sheet Roll Check Digit Both None B
Advances drawn on Field Installme
Cheques by Army officers In two nts
from Field cashier are equal decided
recovered in ________ in In three equal installme by PCDA
3133 IRLAs of the officers? Full at one go installments nts (O) A
To fix the pay of
Government servant as on
01.01.2016, Basic Pay +
Grade Pay of the
government servant is
multiplied with a factor of
3134 ___ as per 7th CPC? 1.86 2.57 2.75 3.2 B
To guard against double
payments in respect of
Contractors bills,
verification by the auditor
should be test checked by
____ to the extent of cent Another
3135 percent? Group Officer SAO/AO AAO Auditor D
To guard against double
payments, full particulars
of all payments made to
contractors should be Income Tax NRC
3136 noted in the_____? Register Demand Register Register None A

From
From Format
Format Cells
Cells dialog box
To join some cells and From Format Cells Click on Merge dialog box click on
place the content at the dialog box choose and Center tool select the Merge
middle of joined cell, Merge and Center on formatting Centered Cells
3137 which tool you will use check box toolbar alignment check box abc
To make payments
outside the terms of Next
contract, whose consent higher All the
3138 is necessary? PCDA/CDA CFA CFA three B
To notify the individual
casualties, ____ Order is Either a
3139 issued? Part I Part II or b Both B
To obtain the decision of
PCDA/CDA, which kind of
Office Communication is
used in a PCDA/CDA Office
3140 Office Circular Letter U.O. Note Note D
To obtain treatment at
Private ward in a
Recognised hospital,
minimum basic pay should
3141 be Rs.___p.m. 47601 63101 80901 None B
To obtain treatment at
Semi Private ward in a
Recognised hospital,
minimum basic pay should
3142 be Rs.___p.m. 47601 63101 80901 None A

To prevent possibility of
alterations in ledgers, LAO
staff will first check
___leading up to balances
before taking up any Arithmeti All the
3143 other audit process? Receipts Issues c totals three C
Advances paid to Imprest
Holders by M section of
Regional CDA are
intimated to PAOs on
monthly basis through Demand Cheque All the
3144 _____? Compilation Report Intimations Slips three B

To purchase through GeM


portal, Comparision of 3
different manufactureres Above Above
of particular article/goods 250000 50000 up
is compulsory when the Above 25000 up to Above 25000 up up to 30 to 2.5
3145 value is? 2.5 lakhs to 30 lakhs lakhs lakhs D

To rectify the errors which


3146 of the following is used? Trail Balance Journal Proper Both None B
To remove C&AG of India
procedure similar to the
removal of which of the Supreme
following should be Member of Court All the
3147 followed? Parliament Vice President Judge three C
To transfer superseded
items, which are stocked
by other stores depots,
___ are prepared by the
depots transferring those Issue Any of the
3148 items? Nominal Vouchers Expense Vouchers vouchers three A
To what extent, Cash
accounts of Military Farm
are supposed to be
3149 verified in audit. 0.333333333 0.166666667 0.5 1 B
To what extent, linking of
issues (Transfer outward)
is supposed to be verified
3150 in local audit. 0.333333333 0.166666667 0.5 1 B
To whom the AAO GE
reports for all matters in IA cell of Main
3151 DAD? Office RAO/LAO Both None B
Top List is the list with
which vouchers are Consignee Issuing
forwarded by _____ to Consignor LAO to Consignor unit to unit to depot to
3152 _______? Consignee LAO Consignee unit their LAO their LAO A
Total of all DP sheets as
per Control Register
would be agreed with
total of the relevant
______ by D section of CMP
3153 PCDA (O)? Cheques Schedule III figure Vouchers B
Trading A/c, Profit &
LossA/c form parts of
records under ______
3154 Accounting Cost Financial Both None B

Advantages of weeding saving storage leads to Both A None of


3155 out are space cleanliness and B the above C

Training Allowance is
payable to an eligible
employee for a maximum
period of _____ only
during the entire career as No such
3156 per VII CPC? 5 years 10 years 3 years limit D
Transactions arising in the
books of CsDA which are
adjustable in the books of
AG State Govt./PAO
Ministries and
Departments of Central
Government, are settled Settlement Revolving Civil ID
3157 through___ ? Accounts Accounts cash Schedules C

Transactions arising in the


books of one controller
which are adjustable in All India Defence
the books of another CDA Consolidated Exchange
3158 are adjusted through? cash basis Compilation CAS of RBI Account D
Transactions between
Defence, Postal &
Railways are settled Defence Proforma Defence Exchange Civil ID
3159 through __? Account Account Schedules Cash A
Transactions in respect of
Foreign Service in the
Australian Government
are settled centrally by CDA (Army) CDA PCDA (CC)
3160 the ___? Meerut PCDA New Delhi Patna Lucknow C
Transactions of Defence
Services arising in UK,
adjustable in India passed
through the Inward
London Account and dealt PCDA (R&D) New PCDA (BR) All the
3161 with by ____? PCDA New Delhi Delhi New Delhi three A
Transactions of the
Defence Services taking
place in the branches and
offices of RBI, SBI and its Inward Outward
Associates will be taken Defence Proforma settlement settlemen Revolving
3162 directly against? Account Account t Account Account A
Transactions relating to
Debt, Small Saving
Provident Funds, Reserve
Funds, Deposits,
Miscellaneous and Public
Remittances fall under Consolidated fund Contingency Fund Account All the
3163 ___? of India of India of India three C
Transactions relating to
issues of ____ categories
will be supported by issue
3164 vouchers? Issues on Payment Issues on loan Both None C
Transactions relating to
Pension Payments made
by Embassy of India,
Kathmandu are settled
through RBI CAS, Nagpur PCDA (BR) PCDA (P)
3165 against ____? CGDA office PCDA New Delhi New Delhi Allahabad D
Local
Advertised Tender Enquiry Open Tender Limited Tender Tender
3166 is also known as ___? Enquiry Enquiry Enquiry None A
Transactions uploaded by
PCDA (O) under SBI CMP Temporary Completely
system, but rejected are rejected rejected Either a
3167 classified as ______? transactions transactions or b None C

Transactions which are of


the nature of debts due to
Government but which do
not come under any of
the Heads of Advances Unclassifi
specified will be compiled Miscellaneous ed Suspense
3168 to the head? Other Advances Advances Advances Heads B
Transactions with
Railways, Posts are settled
through ______ by Settlement ID
3169 PCsDA/CsDA? Cheques Account Schedules None B
Transfer benefits are In all
admissible if the transfer In Personal cases of None of
3170 is .. In Public Interest Interest transfer these A

Transfer entries are To revise


operated for which of the To correct error of provisional
3171 following adjustments? classification classification Both None C
Inter
Transfer Entry (Class II Departme
P.M. voucher) is not ntal
operated in which of the Rectification of Clearance of debt Payment Adjustme
3172 following cases? error heads of bill nt C
Transfer of buildings
under one Army
Command between Army
Departments under MOD Headquar
3173 requires approval of MOD GOC in C GOI ters C
Transfer of funds from
one primary unit of
appropriation to another
such unit is defined as Fund Reapprop
3174 _____? Assignment Cash Assignment Transfer riation D
Transfer of funds from
one primary unit of
appropriation to another
such unit within a grant is Modified misappro appropria
3175 called ____? Re appropriation appropriation priation tion A
Transfer of Installations
between Services of the
Ministry of Defence
requires the sanction of
3176 ____? CGDA MOD DGADS GOI D
. Irregularities noticed
during post audit of ECHS MOD,
bills/vouchers will be Dept. of
brought to the notice of Ex
____ by M section of Concerned ECHS serviceme
3177 PCDA/CDA office? Station H.Qrs. poly clinics GOC in C n Welfare A
. Irregularities noticed
during post audit of ECHS MOD,
bills/vouchers will be Dept. of
brought to the notice of Ex
____ by M section of Concerned ECHS serviceme
3178 PCDA/CDA office? Station H.Qrs. poly clinics GOC in C n Welfare A
Advertised tender enquiry
is generally used for
procurement of goods of
value Rs _______ and
3179 above 20 lakhs 15 lakhs 25 lakhs 10 lakhs C

Transfer to a post carrying


less pay cannot be made
3180 except due to ___? Infficiency Written request Both None C

Transit loss of goods is to No such


be born by ______, unless Equally by the understan
3181 agreed upon differently? Buyer and Seller Buyer Seller ding B
Transit pay & allowances
both forward and return
journey of Govt. servants
transferred to or from
Missions and Offices Differs
abroad will be borne by That plans from case
3182 the Ministry ________? Parent Ministry transfer Both to case B
Transportation of Men
and Material is the
responsibility of which of
the following corps of Corps of
3183 Indian Army? ASC AOC EME Engineers A
Transportation of stores
from abroad to India by
air under special sanction special
of India are received on Freight collect collect
3184 _____ basis Stores collect basis basis basis None B

Transportation wing of
PCDA (O) does not deal Reserve
with Travelling Allowance Officers
claims of which of the Short Service when
3185 following officers? Commissioned Reemployed recalled None D
Travel by AC Taxi during
Temp. duty is admissible
for officers drawing Pay in 14 and None of
3186 Pay level 12 and above 13 and above above these C
Travel entitlements for
journeys between
Mainland & A&N Islands
and Lakshdweep Islands
by Ships operated by
Shipping Corporation of
India Ltd during TD for Pay Deluxe Bunk
3187 level 10 is A Cabin Class B Cabin Class Class Class C
Travel in AC I during
Temp. duty is admissible
for officers drawing Pay in 11 and 12 and
3188 Pay level 9 and above 10 and above above above D
Travelling Allowance of
Military students under
training with survey Both a, b Both a, b
parties is debitable to the Defence Services 50-50 75-25
3189 ______? Estimates Civil Department ratio ratio B
AFCAO is a service
organization under the Air
administrative control of PCDA (AF) Headquar All the
3190 ____? Dehradun HQ IDS ters three C
Treasuries in the State Chief Finance
Government set up are Minister Minister
generally under the District Treasury of the of the
3191 supervision of ____? State Assembly Officers state State B
Treatment at AMA
consulting room can be
extended to ____ days if
the system of treatment is
3192 Indian/Homeopathy? 20 25 30 40 D
Treatment at AMA
consulting room is limited
to maximum of ___
consultations within 10 No such
3193 days 2 3 4 limit C
Trial balance, Profit and
loss account, balance
sheet and cash flow
statement are outcomes
of which accounting Summaris
3194 process? Recording Classifying ing Analysing C
TTEIG is made available to Master
_____________ in General
Defence Service Engineer of
3195 Estimates? QMG Adjutant General in Chief Ordnance D
Two HRAs are payable for
the employees posted in Andaman &
3196 ____? Nicobar Islands North East Region Both None C
Two or more persons are
said to ____ when they
agree upon the same
thing in the same sense as
3197 oer Contract Act? Consent Accept Contract Consider A
Two or more persons are
said to consent when they
agree upon as per
3198 Contract Act? the same thing in the same sense A or B A And B D
Two separate skeleton
lists one for No. 3 & one
for No. 5 copies are
required to be prepared
and forwarded to LAO by Engineer
3199 ___ Depots? Remount Medical Store Ordnance D
Not
permitted
to use
other
Two spells of EOL, kinds of
intervened by another leave
kind of leave should be during
treated as ______ for the Depends Intervene
purpose of applying the one continuous on case to ning
3200 maximum limit spell Different spells case periods A
After _ no allotment of
funds will be made for any
new major work not
included in years
programme unless work
can be entirely financed 15th 31st
3201 during the year? 15th November 30th November December December A
Two tier processing
(Auditor + AO/SAO) - for
all bills valuing above the
financial powers of AAOs
3202 and up to Rs. _____ 1 lakh 2 lakhs 5 lakhs 10 lakhs B
Ultimately, the ____
recovers the amount from
the applicant in the case
of payment through Letter Advising All the
3203 of Credit? Seller Issuing Bank Bank three B

Unavaialed portion of
Joining Time can be Any
credited to EL account of Maximum 15 Number
an employee (Subject to days in entire Two of
maximum of 15 days) can Only One occasion service occassion occassion
be done on ____ in the entire irrespective of s in entire s. No such
3204 Occassions? service No. of occassions service restirction D
Unavailed Joining Time if
credited to EL account,
the total should not No such Cannot be
3205 exceed? 300 315 limit credited A

Unaviled portion of which


of the periods can be Maternity All the
3206 credited to EL account? Joining Time Paternity leave Leave three A

Under Buy (Global),


procurement will be done
3207 from ____ vendors? Indian Foreign Both None C
Under CGHS employee
drawing basic pay of
47601 to 63100 is eligible Semi Private Private Delux
3208 for General Ward Ward and below Ward Ward B
Under CGHS employee Private
drawing basic pay of Semi Private Ward and Delux
3209 63101-80900 General Ward Ward below Ward C
Under CGHS employee Delux
drawing basic pay of Semi Private Private ward and
3210 80900 and above General Ward Ward ward below D
Under CGHS employee
drawing basic pay up to is
eligible for only General No such
3211 ward 47600 63100 80900 limit A
After 7th CPC Air Travel is
admissible for LTC for the
employees in pay level
3212 ___ and above 6 7 8 9 D
Under CPF scheme,
contribution by
Government is credited to
the subscriber's
3213 account once in a ____? year half year Quarter month A
Under FR 56 J Review is
done for Group C post
after attained the age of
3214 ___ 50 52 55 58 C

Under FR 56 J Review is
done for Group C post in
case not governed by any
pension rules Completion
3215 of ____ years of service 25 30 33 35 B

Under normal Before


circumstances, the the
declared place of visit can commenc
be changed , with the Before ement of
approval of the submission of onward None of
3216 Competent Authority. At any time final claim journey these. C
Under special financial
powers of Army
Commanders, power to
purchase of stores of
ordnance origin up to Rs.
10 crores per transaction
in consultation with
Finance is vested with GOCs in C of all GOC in C of NC & Chief of GOC in C
3217 ___? commands EC Army ARTRAC B
Under the Administrative
Tribunals Act, a bench
consists of ___ members
3218 normally? 2 3 4 5 A
Pre
determin
Under the concept of 3 Es Achieving targets ed plans
of Audit, Economy is Minimum in a systematic and Low All the
3219 defined as ___? Operating cost manner cost three A
Under the DFPDS 2016, all
CFAs are required to form Procurem Professio
.. for processing various ent nal
stages of procurement Purchase Committe Officers
3220 proposal Committee Board of Officers e Board C
Under the scheme of
Departmentalization of
Accounts, _____ of the
Ministry concerned has
been made responsible
for the submission of the
audited Annual
Appropriation Accounts
duly signed by the Chief Financial
3221 Accounting Authority Controller Geneal Pr. CCA Secretary Advisor D
Under the scheme of
Departmentalization of
Accounts, each
Ministry/Department has Pay Accounts
3222 a _____ under them? Office Local Audit Office Both None A

After approval maximum


of ___% of the AE amount
will be added for special
Architectural features and
superior specifications in
respect of buildings
3223 identified as prestigeous? 10 25 33.33 50 A
Under the scheme of
Focal Point Branch, each Defence Focal Point
3224 CDA is a _______? Accounting Circle Branch Both None A
Both
technical CFA
and decides
At the first financial which bid
At the first instance instance only bids are is to be
only technical bid is financial bid is opened opened
3225 Under the two bid system: opened opened together first A
Under what For study
circumstances can of PG at
commuted leave be taken For an approved one'
without Medical course of study in For personal To visit s own
3226 Certificate? public interest reasons abroad effort A
Under what grounds
commuted leave can be
granted to Govt. Medical Grounds Illness of Childrens
3227 employee? Private Grounds with MC wife Education B

Under which article of


constitution Consolidated
Fund of India has been
3228 prescribed or referred? 112 343 266 148 C
Under which article of
constitution Contingency
fund of India has been
3229 prescribed or referred? 112 148 266 267 D

Under which article of


constitution Public
Account of India has been
3230 prescribed or referred? 112 148 266 267 C
Under which
circumstances, a Charged
Official can defend his
case with the assistance When the When Disciplinary
of Legal Practitioner in presenting officer Authority so
3231 Disciplinary proceedings? is legal practitioner permits None Both D
Where eligible where the over-
Under which condition persons were seniority of a reporting
Review DPC should be omitted to be person is revised of All the
3232 convened? considered retrospectively vacancies three D

Departme
Under which department nt of Not under
of Ministry of Finance Department of Department of Financial Ministry
3233 does CGA come? Revenue Expenditure Service of Finance B
After CFA has approved
the case, communication
of concurrence may given a formal U.O
3234 through _______ a formal letter number DO letter OM B
Under which of the
following circumstances,
Government servants are During Study
3235 eligible for LTC (self)? During suspension Leave Both None B
Under which of the
following circumstances,
pay fixation is not
involved in respect of
Government servant Transfer to a lower Permanent Deputatio
3236 under 7th CPC? post Transfer n None B
Under which of the
following conditions,
stepping up of pay is not
allowed for a senior Delay in
drawing less pay when assumption of Refusing
3237 compared to Junior? charge promotion Both None C
Under which of the
following methods of
valuation of material,
closing stock is valuated at All the
3238 latest market price? FIFO LIFO HIFO three A
Under which of the
following methods of
valuation of material,
current cost of materials All the
3239 is charged to production? FIFO LIFO HIFO three B
Original
Under which of the TS is
following reasons, found
Technical Sanction (TS) based on
accorded to costed Revision of inaccurat
schedule of work cannot Administrative e
3240 be revised? Technical reasons Approval Estimates None D
Under which of the
following scheme the
account of a Govt. official
covered under NPS2004 is
mandatorily to be C) Tier I D) None
3241 opened? A) Tier I B) Tier II and II of these A
Under which of the
methods of depreciation,
asset value will not be Depreciation fund
3242 reduced ? Original cost investment Both None B
Under which of the
methods of depreciation,
asset will become Nil after Diminishing
3243 some time period? Straight line balance Both None A
Under which rule of CCS
CCA Rules an employee
3244 can be suspended 9 10 14 16 B
After closing of annual
accounts, if a
rectification/readjustment
is necessary, same will be
carried out with prior Both a &
3245 approval of ___? CGA C&AG b MOD A
Undisbursed pay&
allowances are credited to Pay & Allowances Suspense Any of the
3246 ______? head Deposits Head Head three A
is carried
forward Depends
Unexpended balances of Is deposited to Lapses to to next on case to
3247 Cash Assignment ____? Government Government year case B
automatic
ally
Unexpended balances lapsed to
under cash assignments Carried forwarded Deposited to CDA governme
3248 are ____? to next year through MRO nt None C

Unit concerned shall


forward Discharge Roll of
the PBOR together with
Medical Examination
Report or Release Board
proceedings to Record
Office at least ____ in
advance of the date of 12 24
3249 discharge 6 months 9 months months months A
Unit Entitlements are
written in ____ in the
Registers for each type of
3250 stores? Red Ink Black Ink Blue Ink Pencil D

Unit of product or service


in rlation to which costs
are ascertained is defined All the
3251 as ____? Cost Allocation unit Cost Centre Cost Unit three C
Unit Transport Register is
3252 maintained in ?? IAFZ 3023 IAFS 3023 IAFZ 3203 IAFS 3203 A
Unit Transport Register is
3253 maintained in ?? IAFZ 3023 IAFS 3023 IAFZ 3203 IAFS 3203 A
Unit Transport Register is
3254 maintained in IAFZ 3023 IAFS 3023 IAFZ 3203 IAFS 3203 A
Units in which inspection
may be limited to one
occasion per anum,
normally ____ month cash
account is audited in full
3255 by LAO? four three two one D
After finalization of the
estimates for budgetary
allocations, the
Department of
Expenditure in
consultation with NITI
Aayog and the concerned
Ministries shall prepare
_____ Budget statement
linking outlays against
each scheme/project with
the outputs/deliverables Performa Modified
and medium term nce and Appropria
3256 outcomes Performance Outcome Outcome tion B
Units of Air Force
responsible to maintain
public fund accounts on Special Store
station basis are known as Station Accounting Self Accounting Accountin Accountin
3257 ___? Units Units g Units g units B
Unless otherwise agreed
by the parties, an order or
ruling of the arbitral
tribunal made prior to the
replacement of an
arbitrator shall not be
____solely because there
has been a change in the
composition of the Postpone Implemen
3258 arbitral tribunal Valid Invalid d ted B

Unless the President, in


view of the exceptional
circumstances of the case
otherwise determines, no
Government servant shall
be granted leave of any
kind for a continuous
3259 period exceeding _____? 180 days 360 days 2 years 5 years D
Unserviceable MT spare
parts are accounted for in Stores in Hand Salvage All the
3260 ____ by MES? Divisional Stock Ledger Ledger three C
None.
Disposed
Unserviceable surplus by
stores should be returned Formatio
by Formation Engineers to Field Ordnance n
3261 _____for disposal Engineer Park Depot a or b Engineers C
Unspent balance under
Annual Training Grant as Deposited
on 31st March of a year Surrendered to through MRO to
3262 should be ________? Government PCDA/CDA Both None C

be
Unspent balance under utilized to
Training Grant at the close be carried the best
of financial year will Lapse to forward to next interest Any of the
3263 ___________ ? Government year of state three A
Unspent balances under
Receipt Heads and
Expenditure heads are
3264 closed to _____? Balances Government Both None B
UO Number is allotted by
3265 ??.. PCDA/CDA IFA/PIFA CGDA FADS B
UO Number is allotted by
3266 .. PCDA/CDA IFA/PIFA CGDA FADS B

After retirement what


amount can be withdrawn C) 100%
by the Govt. official feom A) 40% of total B) 60% of the of total D) None
3267 his NPS account? deposit total deposit deposit of these B
UO Number is centrally
3268 controlled by??.. PCDA/CDA FADS CGDA MoD C
UO Number is centrally
3269 controlled by.. PCDA/CDA FADS CGDA MoD C
Up to Rs. ____ purchase
can be done on GeM
portal without any
3270 verification 25000 50000 2.5 Lakhs 30 Lakhs B

Up-gradation under MACP


scheme is admissible on
completion of ___ years
3271 of service in a post? 4 6 8 10 D
Up-gradation under MACP
scheme is granted to the
Government Employee to The next higher next higher pay
3272 ___? grade level Both None B
Upto Rs. _____, goods can
be purchased without
3273 quotation 50000 25000 20000 15000 B
uniform unity
uniform resource unity resource resource resource
3274 URL stands for located locator locator located abc
Used Measurement Books
are kept under the
personal custody of ___ in
3275 a GE office? GE AGE JE AO D
Using Paste Special
command which of the
following you can paste All of
3276 selectively Formulas Validation Formats above abc
Uttrakhand kis kshetra ke
3277 adhin aata hai ? K Kh G Gh A

After reversion from


Deputation, if the
employee was eligible for Deputatio
promotion in the parent n post As per the
department from a date Presumptive pay pay till option
falling during the period Higher post pay as if he has not next exercised
of deputation, he will be from date of gone on promotio by the
3278 eligible for ____ pay? reporting back deputation n individual B
Vacancies in Hindi
Officer's grade are filled
by promotion from Senior
Hindi Translators with
__years regular service in
3279 the grade? 8 6 5 3 D

Vacuum tubes was used in


___________________ge
3280 neration. First third Fourth Fifth abc
Validation reports
generated by EDP in
respect of Part II orders
will be checked __% by
the respective AAOs with
3281 the Part II Orders? 100 66.66 50 33.33 A
Value of anticipated
drawal over a period of
_______ should be taken
into account while
determining the level of
CFA for conclusion of Rate
Contract/Price
3282 Agreement? 3 months 6 months 9 months 1 year D
Value of stores issued to
Contractor free for fixing
will form the part of ____ Completi
for the purpose of total on Constructi
expenditure incurred for Contract Completion Certificat on
3283 the work? Agreement Report Part A e Account D
Varsh 1976 mein sansdiye
Rajbhasha smiti ke Lalit Narayan Morarji Inme se
3284 adhykash kaun the ? Mishra Om Mehta Desai koi nahi B
Vehicle Log Book is
3285 maintained in form No?? IAFZ 2179 IAFZ 2197 IAFZ 2971 IAFZ 2719 B
Vehicle Log Book is
3286 maintained in form No IAFZ 2179 IAFZ 2197 IAFZ 2971 IAFZ 2719 B
Vehicles condemned as
BER under proper
authority will be treated All the
3287 as Salvage Scrap Obsolete three A
Vehicles condemned as
BER under the proper
authority will be treated All the
3288 as Surplus Salvage Scrap three B

. LPC-Cum-Data-Sheets &
amendments, if any, there
to in respect of Army
Officers are signed only by
the ___ nominated for Any of the
3289 this purpose? Wing Officer SAO/AO AAO three B

. LPC-Cum-Data-Sheets &
amendments, if any, there
to in respect of Army
Officers are signed only by
the ___ nominated for Any of the
3290 this purpose? Wing Officer SAO/AO AAO three B
After the drawee of a bill
has signed his assent upon
the bill, or, if there are
more parts thereof than
one, upon one of such
parts, and delivered the
same, or given notice of
such signing to the holder
or to some person on his
3291 behalf, he is called _____? Drawer Drawee Payee Acceptor D
Vehicles found to be
beyond economical repair
by workshops are
3292 downgraded to Class III Class IV Class V Class VI D
Verification of the
competency of the
authority incurring
expenditure out of public
money is a part of ____ Performance Concurre Sanction
3293 audit. Expenditure audit audit nt Audit Audit D
Verification of specimen
signature of the Officers
preferring third party
claims in respect of
stores/services/works etc
should be done 100% by
AAO when the value of
the transaction exceeds
3294 Rs. ____? 1000 5000 10000 25000 D
Vertical and horizontal
totals in ledgers are
known as___________ in
3295 audit? Costing Balances Totals Castings D
None.
Decided
Vice President of India will Members of Lok Members of Rajya by
3296 be elected by ____? Sabha Sabha Both President C
None.
Deputy
Vice President of India will Some Person Chairpers
take oath in the presence appointed by on Rajya
3297 of _____? President President a or b Sabha C
Voluntary transfer of
possession from one
person to another is
defined as ____ under
3298 sale of goods act? Sale Purchase Delivery Transfer C

Estimated
gross
expenditu
re
included
Vote on Account Budget in
covers 1/6 th of Previous years Previous years Demands
3299 __________? allotments expenditure for Grants None C
Provisional
allocation made by Passed by
the service Authorized by Parliamen Authorize
3300 Vote on Account is headquarters CGDA t d by FADS C
Vouchers for stores
transferred by bakeries to
units or formations will be
sent by the ______ with a
top list to the
consignee's LAO for
verification of credits in
the consignee's LAO of the PCDA/CD All the
3301 ledgers concernedBakery Concerned Bakery A three C
After the pensioners are
paid, the pension paid
voucher is required to be
submitted to the PCDA
(Pensions) by all the PDAs Post
3302 except ____? DPDOs Banks Offices None A
Vouchers of stores which
are not required to be
struck off or brought on
charge by
issuing/receiving Simple
formations are known as Receipt/Issue Nominal Skeleton
3303 ___? vouchers Expense Vouchers Vouchers vouchers C

Vouchers on which
expendable stores are
issued to various branches Certified
of Army Head Quarters Issue Issue
3304 are known as _____? Nominal Vouchers Expense vouchers Vouchers Vouchers A
Vide Virtual
Virtual Private Virtual Protocol
Private Preferred
3305 VPN Stands For Network Network Network Network abc
Wages include Debit
expenditure on erection Credit wages
of building. What will be wages and
the adjustment in Final Credit wages and Debit wages and and Debit Credit
3306 Accounts? Buildings Buildings Buildings Buildings C
any remuneration Bonus as per
Wages include which of payable under any terms of
3307 the following? award a Court Employment Both None C
Waiving of authorized
charges on a/c of electric
energy and water from GOC in C in E in C in
the Occupants of Govt. consultation with consultation with
3308 Buildings can be done by PCDA/CDA PCDA/CDA Both None D
Waiving of authorized
charges on account of
electric energy and water
requires the sanction of
3309 ________ PCDA E in C CE GOI D
With All
Wide Area Networki None of
3310 WAN Network With All network ng These abc

Want of receipted copies


of issue vouchers from Depends
consignee unit is classified on case to Trivial
3311 as _______ in audit Observation Objection case Error B
3312 Warning is ______? Major penalty Minor penalty Both None D

To be
decided in
Agreement in restraint of each case
3313 marriage is ______? Valid Voidable Void on merits C
Water issued to
Contractors for works will
be charged at a rate Fixed rate based
stated in the contract, All India Flat Rate on value of work
which will be in general for metered for unmetered Any of
3314 _____? supplies supplies two None C

Ways and Means


Advances are repayable in
each case not later than
_______ from the date of
3315 making that advance? 6 months 4 months 3 months 2 months C
We import Do2 in project None of
3316 dolphin through Dakghar Post Office Post box these abc
Their area equal to
Welfare Grant in Aid is of all
released to PCsDA/CsDA Jurisdictio controller
3317 on _______ basis? Budget handled Per capita n s B
Sanctioni
ng the
leave Treating
Initiate admissibl the
What action can be taken disciplinary action e for the period of
against employees who Treating the days for unauthorised period of absence
3318 participate in strike? as Casual leave absence absence as EOL B
What amount has to be
invested by the Govt.
official in pension scheme C) 100%
after retirement out of A) 40% of total B) 60% of the of total D) None
3319 the NPS account? deposit total deposit deposit of these A
What amount is to be paid
out of NPS account to the
family of a Govt. servant C) 80% of D) Total
on his/her death during A) 40% of total B) 60% of the total amount
3320 service? deposit total deposit deposit deposited D
What are the essentials of All the
3321 filing? Easy location Cross reference Retention above D

What are the essentials of It should allow for It should All the
3322 indexing? It should be simple speed be flexible above D
To
Procure
systems
What are the points to be where
kept in mind while To purchase in upgradati
procuring the Computer To purchase the bulk to seek on is All the
3323 Systems latest system volume discount possible three D

To be
decided in
Agreement without each case
3324 consideration is _____? Void Voidable Valid on merits A
What are the powers of
AO/SAO to pass third
party claims i.e. up to Rs.
___ except in the office of Full
3325 PCDA New Delhi? 5 lakhs 50 lakhs 1 crore powers C
Expenditu
Budget re
What are the three Revenue estimates statement
different kinds of figures Budget statement, , Revenue , Revised
provided by the ministries estimates,Revised Expenditure statement estimates
during the process of estimates and statement and and and
3326 budget preparation? Actuals Budget estimates Actuals Actuals A
What are the tools
available in GeM for
procurement of goods Electronic Both A & None of
3327 and services Online bidding Reverse auction B the above C
Primary
What are the two bids in a and
two bid system of Technical and Quality and Secondar Initial and
3328 tendering? Financial Bid Quantity Bid y Bid final Bid A
Do
nothing
which is
unbecomi
What behaviour is ng of a
expected of a Govt. Maintain absolute Maintain absolute Govt. All of
3329 servant at all times? integrity devotion to duty servant these D
What code head is
required to be operated in
case of an unbalanced
punching medium to 00/020/6 00/020/8
3330 balance it? 00/020/80 00/020/83 1 2 C
What do you mean by MR
with reference to DO II in Major Manual
3331 a PAO (ORs)? Major Record Minor Rejection Rejection Rejection D
What do you mean by P
with reference to DO II in Pending
a PAO (ORs) Partially for want
Accepted/Rejected by Processed acted of earlier
3332 system? successfully Purified Record record DOII D
What does
'BOC' stand for Bring or None of
3333 receipt of stores? Brought on charge Better on charge cancel these A
What does 15 in Vehicle
No. 15 A 234576M stands Year of Life of the None of
3334 for ? Sl. No. of Vehicle Manufacture Vehicle these B

To be
decided in
Agreements by way of each case
3335 wager are _____? Valid Voidable Void on merits C
What does Mark in
Attendance Register Not
3336 denote? Leave Late Present None C
What does L Mark in
Attendance Register Not
3337 denote? Leave Late Present None D
What does 'BOC' stand for Bring or None of
3338 receipt of stores? Brought on charge Better on charge cancel these A

What does dues indicate Supply order


while vetting the placed but supplies payment Quantity
3339 Provision Review yet to materialise Liability due supplied A
Free
alongside Firm on
3340 What does FAS stand for? Free against ship Fit on ship ship ship C
Revenue Capital MES R&D
What does Major Head Expenditure of Expenditure of Expenditu Expenditu
3341 4076 pertain to? Defence Defence re re B
Option A,
This code head This is not B and C
What does prefix 01 to The Code Head is will be available RDR code are
3342 the code head denotes? Service Code head in CHB head correct D
What does Schedule D
refer to in a Contract Supply of services Hiring of Hiring of
3343 Agreement by MES? by MES Supply of Stores T&P Transport D

Store
irregularit
ies
already
reported
Cash irregularities Fresh but
What does Section & of already reported store remaining
Part I of the MFAI Report Fresh Cash but remaining irregularit outstandi
3344 consists of? irregularities outstanding ies ng A

Store
irregularit
ies
already
reported
Cash irregularities Fresh but
What does Section & of already reported store remaining
Part II of the MFAI Report Fresh Cash but remaining irregularit outstandi
3345 consists of? irregularities outstanding ies ng B
Air Force has ___ Minor
3346 heads of accounting? 8 9 10 12 A
Store
irregularit
ies
already
reported
Cash irregularities Fresh but
What does Section & of already reported store remaining
Part I of the MFAI Report Fresh Cash but remaining irregularit outstandi
3347 consists of? irregularities outstanding ies ng C

Store
irregularit
ies
already
reported
Cash irregularities Fresh but
What does Section & of already reported store remaining
Part II of the MFAI Report Fresh Cash but remaining irregularit outstandi
3348 consists of? irregularities outstanding ies ng D
Stores Stores
irregularit irregularit
What does section (A) of ies ies
part II of MFAI Report Cash irregularities Cash irregularities reported reported
3349 represent? reported fresh reported already fresh already B
Stores Cash
irregularit irregularit
What does section (B) of ies ies
part I of MFAI Report Stores irregularities Cash irregularities reported reported
3350 represent? reported fresh reported already already fresh A

Store
irregularit
ies
already
reported
Cash irregularities Fresh but
What does Section 'A' of already reported store remaining
Part I of the MFAI Report Fresh Cash but remaining irregularit outstandi
3351 consists of? irregularities outstanding ies ng A
Store
irregularit
ies
already
reported
Cash irregularities Fresh but
What does Section 'B' of already reported store remaining
Part I of the MFAI Report Fresh Cash but remaining irregularit outstandi
3352 consists of? irregularities outstanding ies ng C
What does the Governm
abbreviation GeM stand Government e- Goods e ent e
3353 for ? Market place General e Marker Material material A

What does the Monthly Material Material


abbreviation MMF Maintenance Managem Managem
3354 indicate? Figure Mid month Figure ent Figure ent Fund A
What does the first 2
digits of DIDS number
3355 denote? Month Section CDA Year C
What ir the rate per
month admissible on
account of Aeronautical
Allowance payable to
3356 PBORs? 338 450 675 144 B
All acquisitions of lands
and buildings and
relinquishment thereof
within the enclaves of
New Delhi is the Ministry of Urban
3357 responsibility of ______? DGDE, New Delhi Development MOD CGDA B
What ir the rate per
month admissible on
account of Airworthiness
Certificate Allowance
payable to PBORs with 2-
3358 10 years service? 338 450 675 144 A
What ir the rate per
month admissible on
account of Airworthiness
Certificate Allowance
payable to PBORs with
more than 10 years
3359 service? 338 450 675 144 C
Beginner'
Beginner's All s All
Beginner's All- System Simple
purpose Symbolic Instruction for Instructio None of
3360 What is BASIC Language Instruction Code Computer n Code These abc
Tabulatin
g None of
3361 What is Hollerith machine A simple machine A lever machine Machine these abc
First Page othe None of
3362 What is Homepage Page at home website Web page These abc
email to
office of
What is issued by SBI CMP A letter to the CDA
in case of rejection of a Accounts concerne
3363 payment? Minus Debit Scroll Advice Memo Section d A
What is maximum Zoom
percentage in Microsoft
3364 PowerPoint ? 100 200 300 400 abc

What is rate of Dip Money


payable per Minute for
3365 Dip-Fathom 20 to 30 2.7 4.05 5.4 8.1 B

What is rate of Dip Money


payable per Minute for
3366 Dip-Fathom 30 to 40 2.7 4.05 5.4 8.1 C

What is rate of Dip Money


payable per Minute for
3367 Dip-Fathom 40 to 50 2.7 4.05 5.4 8.1 D

All advances of traveling


allowance will be entered Loans and Demand
in a ______ maintained Debt Heads Register of Advances cum Audit
3368 for the purpose? Register Advances Register Register D

What is rate of Dip Money


payable per Minute for
3369 Dip-Fathom 50 to 60 8.1 10.8 15.3 17.1 B

What is rate of Dip Money


payable per Minute for
3370 Dip-Fathom 60 to 75 8.1 10.8 15.3 17.1 C

What is rate of Dip Money


payable per Minute for
3371 Dip-Fathom 75 to 100 8.1 10.8 15.3 17.1 D
What is rate of Dip Money
payable per Minute for
3372 Dip-Fathom up to 20 2.7 4.05 5.4 8.1 A
What is the % of advance
admissible for indoor
treatment where CGHS
package rate is available
for specific treatment of
3373 illness? 25 50 75 90 D

What is the % of Basic Pay


admissible as Extra work
3374 allowance to PBORs? 1 2 5 10 B
What is the % of Basic Pay
admissible as Hard Area
Allowance to
Officers/PBORs posted to
3375 Lakshadweep Islands 10 12 15 20 B
What is the % of Basic Pay
admissible as Hard Area
Allowance to
Officers/PBORs posted to
3376 Nicobar Islands 10 12 15 20 D
What is the % of Basic Pay
admissible as Island
Allowance to
Officers/PBORs posted to
Areas around capital
3377 towns? 10 16 20 25 A
What is the % of Basic Pay
admissible as Island
Allowance to
Officers/PBORs posted to
3378 Difficult Areas? 10 16 20 25 B
All air passages Ex-India,
unless otherwise
specifically provided for in
authorised regulations or
other orders of Governm
Government, require the ent of
3379 prior sanction of ____? MOD AFHQrs. IFA India D
What is the % of Basic Pay
admissible as Island
Allowance to
Officers/PBORs posted to
3380 More Difficult Areas? 10 16 20 25 C
What is the % of Basic pay
admissible on account of
Non Practicing Allowance
3381 to Officers per month? 5 10 15 20 D

What is the % of
reservation earmarked for
all posts in DAD in respect
of Ex-Service Men in
3382 Group C posts of DR? 27 15 7.5 10 D

What is the % of
reservation earmarked for
all posts in DAD in respect
of Other Backward Casts
3383 out of DR? 27 15 7.5 10 A
What is the % of
reservation earmarked for
all posts in DAD in respect
of Scheduled Casts out of
3384 DR? 27 15 7.5 10 B
What is the % of
reservation earmarked for
all posts in DAD in respect
of Scheduled Tribes out of
3385 DR? 27 15 7.5 10 C
Internatio
nal Indian
What is the abbreviation International Indian currency currency consultan
3386 INCOTERMS stand for? Commercial Terms terms terms cy terms A
Negotiate Cancel
with L2 to the
What is the action to be bring the registratio
taken in case of offer to n of L1
3387 withdrawal of offer by L1? Retendering L2 to be accepted L1 firm A
What is the age of
retirement for C & AG of
3388 India? 58 60 62 65 D
What is the age
prescribed for retirement
superannuation for
Central Government
3389 Employees? 58 60 62 65 B
All alterations to the
capital cost arising out of
renewals of whatever
value will be entered in Periodical Services Plant Constructi
___ maintained for each Measurement Register of Record on
3390 installation by MES? Book Buildings Book Accounts C
What is the amount
admissible on account PC
3391 Advance to employees? 75000 50000 40000 30000 B
What is the amount
admissible per anum on
account of Dress
Allowance to Army
3392 Officers? 20000 15000 10000 5000 A
What is the amount
admissible per anum on
account of Dress
Allowance to MNS
3393 Officers? 20000 15000 10000 5000 B
What is the amount
admissible per anum on
account of Dress
3394 Allowance to PBORs? 20000 15000 10000 5000 C
What is the amount of
contribution per month
for CGHS subscriber
receiving pay in the pay
3395 level of 1 to 5? 250 450 650 1000 A
What is the amount of
contribution per month
for CGHS subscriber
receiving pay in the pay
3396 level of 12 and above? 250 450 650 1000 D
What is the amount of
contribution per month
for CGHS subscriber
receiving pay in the pay
3397 level of 6? 250 450 650 1000 B
What is the amount of
contribution per month
for CGHS subscriber
receiving pay in the pay
3398 level of 7 to 11? 250 450 650 1000 C
What is the amount of 50% of
Earnest Money Deposit to EMD paid same as
be taken from Ordnance 5% of Tender by private other
3399 Factories? No EMD amount firms firms A
What is the amount of
Grant in Aid released for
welfare of the employees
in Central Government
Department on per man
3400 basis 50 100 25 75 A
none of
Which command is used the
to record a user login mentione
3401 session in a file macro read script d C
none of
Which command is used the
to record a user login mentione
3402 session in a file macro read script d C
. Part II orders published
in respect of Army
Officers are broadly
divided into ____
3403 categories in PCDA (O)? 2 3 4 5 B
. Part II orders published
in respect of Army
Officers are broadly
divided into ____
3404 categories in PCDA (O)? 2 3 4 5 B

All bills irrespective of


their nature will be
received only in the
Record section of the
PCDA/ CDA?s office and
will be sent to the
respective section after
being duly diarized. Under
no circumstances should
any bill be eceived by any
3405 section direct. Exception is Medical Bills Works Bills None Both C

What is the amount of a or b or c


HBA payable to Repaying whicheve
3406 Government servants? 25 lakhs Cost of the house Capacity r is least D
What is the amount of
ignorable part of pension
that need not be
deducted from the Re- No such provision.
employment pay in Entire pension to
3407 respect of Army Officers? be deducted 6000 9000 15000 D
What is the amount
payable to officer on
account of PG Allowance
3408 (Degree) 2250 1500 3400 2700 A
What is the amount
payable to officer on
account of PG Allowance
3409 (Diploma) 1350 1500 2250 2700 A
What is the amount
payable to PBORs on
account of Classification
Allowance when
upgraded from one class
to higher class for X
3410 category 225 270 300 500 B
What is the amount
payable to PBORs on
account of Good Service
3411 Allowance First Badge? 144 288 432 576 A

What is the amount


payable to PBORs on
account of Good Service
3412 Allowance Second Badge? 144 288 432 576 B
What is the amount
payable to PBORs on
account of Good Service
3413 Allowance Third Badge? 144 288 432 576 C
Instruction of
What is the authority for Competent Part II Office Section Both (a) &
3414 move on TD ? Authority Order Order (c) B
What is the average No.
of working hours in a
week that government
3415 office observes? 44 42 40 45 C

All bonafide expenditure


to Government will
appear in which column of Minus Minus
3416 the Punching medium ? Plus Receipt Plus Charge Receipt Charge B
What is the basic
document laying Project
Parameters and acts as
the reference document Market
for the vendor as well as Analysis All the
3417 the user Tender Estimates report three A
What is the basic
document that serves the
purpose of Journal in the Printed
Accounting System used Compilati All the
3418 in DAD Ledger Punching Medium on three B
What is the basic unit of
3419 Infantry in Indian Army? Regiment Battalion Company None B

What is the basis for Return of Occupatio All the


3420 recovery of LF recoveries Licence fee bills n Returns three C
What is the basis on Approxim
which a CFA accords Costed Schedule ate All the
3421 administrative approval? Rough Cost of works Estimates three C
What is the bid validity in
3422 case of single bid RFP? 120 days 90 days 60 days 30 days B
What is the CGHS
contribution prescribed
per month for employees
3423 of pay levels 1 to 5 250 450 650 1000 A

What is the CGHS


contribution prescribed
per month for employees
3424 of pay levels 12 and above 250 450 650 1000 D
What is the CGHS
contribution prescribed
per month for employees
3425 of pay levels 6 250 450 650 1000 B
What is the CGHS
contribution prescribed
per month for employees
3426 of pay levels 7 to 11 250 450 650 1000 C
All cases of losses in the
offices at Armed Forces Principal
Head Quarters are Respective Head of Staff PCDA
3427 investigated by Offices CBI Officers New Delhi A
What is the code head
used to book amount paid 00/020/8 00/020/9
3428 through Cheques? 00/021/00 00/020/82 1 1 C
What is the code head
used to book the amount
if the payment is through 00/020/8 00/020/9
3429 electronic media? 00/021/00 00/020/82 1 1 D
What is the colour of
APAR form used for
3430 writing APAR of CDA? Cream Blue Pink None B
30 MPs (0- 30 MPs
Lok (30-Lok
30 MPs (15-Lok 30 MPs (20-Lok Sabha, 30- Sabha, 0-
What is the composition Sabha, 15- Rajya Sabha, 10- Rajya Rajya Rajya
3431 of Estimates Committee? Sabha) Sabha) Sabha) Sabha) D
30 MPs 30 MPs
(15-Lok (20-Lok
What is the composition 22 MPs (15-Lok 22 MPs (7-Lok Sabha, 15- Sabha, 10-
of Public Accounts Sabha, 7- Rajya Sabha, 15- Rajya Rajya Rajya
3432 Committee? Sabha) Sabha) Sabha) Sabha) A
What is the contribution
from Govt. officials
towards NPS 2004 during B) 10% of Pay and C) 14% of D) None
3433 EOL? A) 10% of Pay DA Pay of these D
What is the contribution
from Govt. officials
towards NPS 2004 during A) Based on Leave B) 10% of leave C) 14% of D) None
3434 HPL? Pay pay leave pay of these A
What is the contribution
from Govt. officials
towards NPS 2004 during A) 25% of pay and B) 10% of Pay and C) 14% of D) None
3435 suspension? DA DA Pay of these A

What is the correct


sequence of flow of work?
1. Demand for and
Planning of New Works 2.
Appropriation of Funds 3.
Administrative Approval
4. Preparation of
3436 Approximate Estimates 1234 1423 1432 1342 C
What is the date
prescribed for sending
APAR for Review and 30th
sending to APAR section 31st Septembe
3437 or accepting authority? 30th June 31st July August r B
All cases of payments due
to incorrect interpretation
by DAD for which direct
responsibility attaches to
DAD should be submitted
3438 to ___ for orders? GOI MOD (Fin) CGDA DGADS A
what is the demand
number of capital outlay demand demand
3439 on defence services? demand 19 demand 20 21 22 C
what is the demand
number of defence demand demand
3440 pensions? demand 19 demand 20 21 22 D
what is the demand
number of defence demand demand
3441 services - revenue? demand 19 demand 20 21 22 B
what is the demand
number of expenditure
related to ministry of demand demand
3442 defence (misc.) demand 19 demand 20 21 22 A

What is the Departmental


Charges(DC) leviable in
respect of loss of MT
stores caused due to gross
neglect on the part of
3443 officer and staff? 0.025 0.035 0.04 0.045 D

What is the Departmental


Charges(DC) leviable in
respect of loss of
Ordnance stores caused
due to gross neglect on
the part of officer and
3444 staff? 0.035 0.045 0.05 0.06 C
Accounts Accounts
Section of Section of
Originatin Originatin
g g
Controller Controller
2, 1,
Accounts Accounts
Accounts Section Accounts Section Section of Section of
of Originating of Originating Respondi Respondi
Controller 3, Controller 1, ng ng
Accounts Section Accounts Section Controller Controller
of Responding of Responding 2 and 1 and
What is the distribution of Controller 1 and Controller 3 and Office Office
3445 5 copies of the DIDS? Office copy 1 Office copy 1 copy 1 copy 3 B
OMRO to OMRO as
Audit office
Section, copy,
DMRO to DMRO to
OMRO to Audit OMRO to Accounts Audit
Section, TMRO to Accounts Section, section, Section,
Accounts Section, DMRO to Audit TMRO as TMRO to
What is the distribution of DMRO as Office Section, TMRO as office Accounts
3446 copies of MRO? copy Office copy copy section C
What is the due date of
submission of MPR to 5th of 7th of
PCDA/CDA office by the 3rd of every every every
3447 LAO/ALAO? 1st of every Month month month month C
D)
What is the effective date C) 31.12.200
3448 of NPS? A) 01-01-2004 B) 31.12.2003 1.04.2004 4 A
All charges paid at ports
or elsewhere in India in
connection with stores
obtained from ____
should be treated as All the
3449 expenditure in India? England Pakistan Nepal three A
What is the entitlement Left to
for LTC of an employee discretion
and his/her family during Admissibl of
the period of his/her No restriction to Admissible to e to only PCDA/CD
3450 suspension? avail LTC only self family A C
Discretion
of
Compete
nt
Authority
What is the entitlement of to
an employee who joins in sanction
the middle of calendar proportio Proportio
year to avail Casual nately or nate to
3451 Leave? 4 days 8 days full period C

What is the entry pay of


3452 AAO in DAD after VII CPC? 53100 47600 44900 56100 B
What is the entry pay of
3453 DCDA in DAD? 56100 67700 78800 118500 B
What is the entry pay of
level 10 in Pay Matrix as
3454 per 7th CPC? 53100 56100 67700 47600 B
What is the equivalent Air
rank of Major General in Commod Group
3455 Air Force? Air Marshal Air Vice Marshal ore Captain B
Annual
Annual Appropria
Audit tion
What is the expanded Annual Accounts Accrual Audit Certificat Certificat
3456 form of AAC? Certificate Certificate e e C
What is the extent of
audit prescribed for post
audit of pay bills of DAD
3457 personnel? 0.083333333 0.166666667 0.25 0.333333 A
What is the financial limit
up to which CFA can
resort to purchase with
3458 out any Quotation? 25000 30000 2.5 lakhs None A
what is the form in which
estimates of expenditure
from the consolidated
funds included in the
annual financial demands for revised
3459 statement? Budget estimates grants estimates actuals B
All claims shall ordinarily
be preferred between
Departments, both
commercial and non-
commercial of the Central
Government, within the
same financial year and
not beyond ____ years
from the date of
3460 transaction? 2 3 5 30 B
What is the form number
of a normal Punching IAF(CDA)3
3461 Medium ? IAF(CDA)334 IAF(CDA)335 36 IAFA336 C
What is the form number
of DIDS/Class 8 Punching IAF(CDA)3 IAF(CDA)3
3462 Medium? IAFA 338 A IAF(CDA) 338 38A 36A C
What is the form number
3463 of MRO ? IAFA 501 IAFA 503 IAFA 505 IAFA 507 D
What is the form number
of normal Punching
3464 Medium? IAFA 336 IAF(CDA)336 IAFW336 IAFF336 B
What is the form number
of Punching medium used IAF(CDA)3 IAF(CDA)3
3465 to respond DIDS ? IAF(CDA)338A IAF(CDA)336A 35A 38B A
(Capital
What is the formula used (Net Sales Employed
to calculate Capital (Gross Sales / / Capital /Net
Turnover Ratio in the (Capital Employed Capital Employed) Employed Sales) X
3466 Ratio Analysis? / Gross Sales) X 100 X 100 ) X 100 100 C

What is the formula used Current Current


to calculate Current Ratio Assets/Current Assets/Ca Assets/Ca
3467 in the Ratio Analysis? Liabilities Assets/Liabilities pital pital A
What is the formula used
to calculate Debtors (Net (Sales/Ne (Sales/De
Turnover Ratio in the (Net Sales/Net Sales/Average t Debtors btors ) X
3468 Ratio Analysis? Debtors ) X 100 Debtors ) X 100 ) X 100 100 B
What is the formula used Suquare
to calculate Economic Squre root of root of
3469 Ordering Quantity (EOQ)? 2UP/S) 2UP/S UP/S UP/S A
(Operatin (Operatin
What is the formula used g Profit g Profit
to calculate Gross Profit /Total /Net
Ratio in the Ratio (Gross Profit /Total (Gross Profit /Net Sales) X Sales) X
3470 Analysis? Sales) X 100 Sales) X 100 100 100 B
All communications and
instructions issued to
contractor arising out of
the day to day execution Contracto
work will be recorded in Measurement rs Order All the
3471 ____? Book Work Diary Book three C
(Labour
What is the formula used Cost / (Labour
to calculate Labur Cost (Labour Cost / Cost Gross Cost / Net
Ratio in the Ratio of Goods Sold) X (Labour Cost / Profit) X Profit) X
3472 Analysis? 100 Sales) X 100 100 100 B
(Material (Material
What is the formula used (Material Consume Consume
to calculate Material Cost (Material Consumed /Cost d / Gross d /Net
Ratio in the Ratio Consumed / Sales) of Goods Sold) X Profit) X Profit) X
3473 Analysis? X 100 100 100 100 A
(Operatin
What is the formula used g Profit (Operatin
to calculate Net Profit /Total g Profit /
Ratio in the Ratio (Gross Profit /Total (Gross Profit /Net Sales) X Sales) X
3474 Analysis? Sales) X 100 Sales) X 100 100 100 C

Change in
Contributi
What is the formula used 1 - (Variable on/Chang All the
3475 to calculate P/V Ratio Contribution/Sales Cost/Sales value) e in Sales three D
(Total
(Cash value of
Available/ Assets
(Total sales Operating /Operatin
What is the formula used (Operating Profit /Operating Capital g Capital
to calculate Profitability /Operating Capital Capital Employed) Employed Employed
3476 Ratio? Employed) X 100 X 100 ) X 100 ) X 100 A
(Gross
(Gross Profit
What is the formula used Profit after
to calculate Return on (Net Profit after /Total Tax/Total
Assets in the Ratio (Net Profit /Total Tax /Total Assets) Assets) X Assets) X
3477 Analysis? Assets) X 100 X 100 100 100 B

What is the formula used (Sales / (Net Sales


to calculate Total Assets Total / Total
Turnover Ratio in the (Total Assets/ Net (Total Assets/ Assets) X Assets) X
3478 Ratio Analysis? Sales) X 100 Sales) X 100 100 100 D
What is the formula used (Working (Working
to calculate Working Capital / Capital /
Capital Turnover Ratio in (Net Sales/Working (Sales/Working Net Sales) Sales) X
3479 the Ratio Analysis? Capital ) X 100 Capital ) X 100 X 100 100 A
Liquid
What is the formula used Assets/Cu
to calculateLiquidity Ratio Liquid Assets/ Liquid Assets/ rrent Cash/Capi
3480 in the Ratio Analysis? Liabilities Capital Liabilities tal C
What is the frequency of
audit of cantonment Once in
3481 Boards Quarterly Half yearly Yearly two years B
All conservancy stores are
issued on _____ basis to
units and cost thereof Payment,
is______ to any Not Payment,
3482 allotment? Free. Not debitable Free, Debitable Debitable Debitable A
What is the frequency of
submission of
Superannuation Lists of
civilians by units to Pay
Sections of PCDA/CDA once in Once in a
3483 office? Half Yearly Yearly Two years quarter A
Proper
Audit Professio
What is the full form of Propriety Article Propriety Audit Certificat
nal Audit
3484 PAC? Certificate Certificate e Certifcate A
Subscribe
State rs
What is the full form of Subscribers Subscribers Contributi Contributi
3485 SCF in the context of NPS? contribution fund contributory fund on fund on File D
Annual Approxim
Annual Audit ate Audit
What is the full form of Apropriation Annual Accounts Certificat Certificat
3486 AAC? Certificate Certificate e e C
Authority
Authority Holding
Holding Sealed
What is the full form of Authority Holding Army Hospitals Special Particular
3487 AHSP ? Special Permissions special Power Powers s D
Annual
Memoran
Annual Average dum of
What is the full form of Maintenance Average monthly monthly Understa
3488 AMU? Usage usage Units nding B
Acceptanc
What is the full form of Approval of Assessment of e of Acceptanc
3489 AON? Necessity necessity Necessity e of Need C
Annual
Performa
Annual Annual nce
What is the full form of Performance Performance Assessme None of
3490 APAR ? Actual Report Appraisal Report nt Report these C

What is the full form of Accounting Audit Accountin


APR in the context of Audit Performance Performance Progress g Progress
3491 Local Audit? Register Register Register Register C
Acceptanc
e of Annual
Approval of Acceptance of Revenue Revenue
What is the full form of Revenue revenue Purchase Procurem
3492 ARPP? Procurement Procurement Plan ent Plan D
All deposits remaining
unclaimed for three years
are called as ____
3493 Deposits? Time Expired Old Lapsed Standing C
Central Capital
Booking Booking
of of
Central Board of Revenue Revenue
What is the full form of Capital Booking Revenue Procedur Procurem
3494 CBRP? Revenue Procedure Procurement e ent A
Classificat
Control, ion,
Classifiaction, Classification, Classifiact Conduct
What is the full form of Control and Control and ion and and
3495 CCA in CCS(CCA) Rules Apprisal Appeal Appeal Appeal B
Complete
Competant Competa Financial
What is the full form of Complete Financial Financial nt Fiscal availabilit
3496 CFA? Authority Authority Authority y B
Classificat
ion and
What is the full form of Classification Hand Classified Hand Hand None of
3497 CHB? Book Book Book the above A
Controlle Centralise
What is the full form of Certified Issue Credit Issue d Issue d Issue
3498 CIV? Voucher Voucher Voucher Voucher A
Civil
Contract Central nodal
What is the full form of Negotiation NegotiationCom Committe
3499 CNC? Committee mittee e None A
Commerci Commerci
What is the full form of Central Ordnance Commercially off ally off ally off
3500 COTS? Transfer of Stores the shops the ships the shelf D

Controlle Centralise
What is the full form of Certified Receipt Credit Receipt d Receipt d Receipt
3501 CRV? Voucher Voucher Voucher Voucher A
Defence Defence Defence
What is the full form of Defence Audit Accounting Auditing Accountin
3502 DAC ? circle Centre Centre g Circle D
Daily
What is the full form of Discounted Cash Ceiling of None of
3503 DCF? Flow Daily Cash Flow funds the above A
All DOs II published by
units and formations are
directly sent by the
concerned units to their All the
3504 respective _____? Record Office Depot Battalion PAO (ORs) three A
what is the full form of detailed
DDG in the context of deputy director demands for demands none of
3505 budget? general different grants for grants the above C
Disburse
Daily Direct ment and
What is the full form of Data Distributing Disbursement Demandin Deducting
3506 DDO? Officer Officer g Officer Officer C
Defence Defence Defence
What is the full form of Defence External Emergency Exchange Executive
3507 DEA ? Account Account Account Account C
Director
General
of
Director General Stationery
What is the full form of Director General of of Supply & & None of
3508 DGS&D? Stores & Disposal Disposal Disposal the above B
Dead Defence
What is the full form of Debit Head Head Head
3509 DHR ? Debt Head Register Register Register Register A
Defence
Defence Interim
Defence Inter Defence Internal Internal Departme
What is the full form of Departmental Departmental Debit ntal
3510 DIDS? Schedule Schedule Schedule Schedule A
Date wise Daily and
Monetory Monthly
What is the full form of Date wise Monthly Daily MRO Statemen Statemen
3511 DMS ? Statement Statement t t A
Departme
nt of
Defencce Procurem
What is the full form of Procurement Defence Purchase ent None of
3512 DPM ? Manual Manual Manual the above A
Departme Defence
nt of Procurem
Deviation from Public ent
What is the full form of Defence Public Procurement Procurem Procedur
3513 DPP? Procurement Procedure ent e D
departme
nt related
departmentally department of standing
what is the full form of related standing railway standing commissi none of
3514 DRSC? committees committee on the above A

. Punching medium of GE
3515 office is prepared by ___? AO GE PCDA/CDA GE RAO/LAO A

. Punching medium of GE
3516 office is prepared by ___? AO GE PCDA/CDA GE RAO/LAO A
All Embassy accounts
including EOI, Washington
are centrally received in PCDA
_______ from Pr CCA, PCDA (BR) (R&D)
3517 MEA? CGDA office PCDA New Delhi New Delhi New Delhi B
Expenditu Economy
What is the full form of Expenditure Angle Economy Angle re and and
3518 EAS? Sanction Sanction sanction sanction A

What is the full form of Expression of Equipment of Enquiry of None of


3519 EOI? Interest Interest Interest the above A
What is the full form of Free on Film on
3520 FOB Free on Board Fit on Board Boat Board A
Financiall
Financial Focal y
What is the full form of Procurement Point Powerful
3521 FPB ? Focal Point Branch Branch Bank Bank A
Governm Governm
ent e- ent e-
Market Market
What is the full form of Government e- Government e- Procurem Procedur
3522 GeM? Market Place Market Platform ent e A
Intermedi Internal
What is the full form of International Audit Internal Audit ate Audit Appraisal
3523 IAR ? Report Report Report Report B
Inter
What is the full form of Indian Trade Indian Ticketing Inter tax team
3524 ITJ? Journal Journey journal journey A
Joint
Joint Secretarie
Segments s
Qualitativ Qualitativ
Joint Staff Joint Services e e
What is the full form of qualitative Qualitative Requirem Requirem
3525 JSQRs? Requirement Requirement ent ent B
Khadi Khadi
Village Village
Khadi village Khadi Village Industries Industries
What is the full form of Industries Industries Committe Corporati
3526 KVIC? Commission Company e on A
Local
What is the full form of Local Audit Audit None of
3527 LAP? Local Audit Plan Programme Progress these B
All entries in service book Either 'A' Both 'A'
3528 must be Hand written Typed and pasted or 'B' and 'B' A
List of
Miscellan
eouos
List of Major and List of Main Minor
What is the full form of Minor Heads of Minor Heads of Heads of None of
3529 LMMHA ? Accounts Accounts Accounts the above A
Last
procedur
e of Local
What is the full form of Last preference procurem procured
3530 LPP? Last purchase price price ent price A
Likely
Leave Ration
What is the full form of Laterst Ration Last Ration Ration Consumpt
3531 LRC? Certificate Certificate Claim ion B
Last Lost
What is the full form of Latest Tender Limited Tender Tender Tender
3532 LTE? enquiry Enquiry Enquiry Enquiry B
Minor Major
Financial Financial
Minor Financial & Major Financial & & Audit & Audit
What is the full form of Accounting Accounting IrregularitIrregularit
3533 MFAI? Irregularities Irregularities ies ies B
Miscellan
Military eous
What is the Full form of Military Receipt Miscellaneous Receivabl Receivabl
3534 MRO ? Order Receipt Order e Order e Order C

National Numerical
What is the full form of New controlling New compilation compilati compilati
3535 NCS? system system on system on system B
Not Notice
What is the full form of Notice inviting included including
3536 NIT? tender Not in tender in Total tender A
New
Managem New
What is the full form of New Management New Monitory ent Monitory
3537 NMS? System System Strategy Strategy C
New Net
What is the full form of New Purchase Procurem Purchase
3538 NPV? Net Present Value Value ent Value Value A

All events in service


career of an Army Officer
affecting his pay and
allowances, promotions Audit Executive
3539 etc. are notified through Govt. orders Part II orders report orders B
Ordnance Original
Equipmen Equipmen
Organised t t
What is the full form of Original Equipment Equipment Manufact Maintena
3540 OEM? Manufacturer Manufacturer urer nce A
Ordnance Original
What is the full form of Ordnance Factory, Ordnance Factory Factory Factory
3541 OFB? Balasore Buyings Board Bills C

Out Opinion
What is the full form of Out Patient Out Patient Patient Provided
3542 OPD? Dispensary Department Doctor by Doctor B
Propriety
What is the full form of Article Public
PAC with reference to Public Accounts Procurement of Certificat Arms
3543 DPM? Committee Arms Certificate e Committe C
Personal Professio
Authentifi nal
cation Agency
What is the full form of Proprietory Article Private Article Certificat Certificat
3544 PAC? Certificate Certificate e e A
What is the full form of
POL with regard to MT Petrol, Oil, Petrol, oxygen, Both A None of
3545 Account? Lubricant liquified gas and B these A
Priority
Planning
Priority Procedure for Priority for
What is the full form of Procurement Priority Procurem Procurem
3546 PPP? Procedure Procurement ent Plan ent C
What is the full form of PS Preliminary Prelimina Primary
3547 in relation to audit? Personal Secretary Subject ry Slip Slip C
Price Price
What is the full form of PV Price valuation Piece variation variation verificatio
3548 clause? clause clause clause n clause C
What is the full form of PV Payment Prace
Rate w.r.t. pricing of loss Price Vocabulary Pament Value Vocabular Value
3549 statement Rate Rate y Rate Rtae A
All expenditure of Public
money, which is not
authorized by the
Regulations or other
orders, requires the Govt. of
3550 sanction of ????.. MoD GOC-in-C India CGDA C
Regiment Resident
What is the full form of Regional Regional Audit Army Army
3551 RAO? Accounting Officer Officer Officer Officer B
Revenue,
Revenue, Debt and
What is the full form of Remittance, Debt Dearness and Remittanc None of
3552 RDR ? and Revenue Remittance e the above C

State State
Bank of Bank of
State Bank of India Cash India Cost
State Bank of India India Central Managem Managem
What is the full form of Cash Management Management ent ent
3553 SBI CMP? Process Product Product Product C
Supply
contract
Standard Store of
What is the full form of Standard Condiions conditions of Contract Contingen
3554 SCOC? of Contract Costing of Corps cy A
Smart Sweet
Performa Performa
nce nce
Smart Assessme Appraisal
Smart Performance Performance nt Report Report
Appraisal Report Appraisal Report Recording Recording
What is the full form of Reporting Onlinne Recording Onlinne Onlinne
3555 SPARROW? Window Onlinne Window Window Window B
Tender Technical
Technical entry entry
What is the full form of Tender evaluation evaluation committe committe
3556 TEC? committee committee e e B
What is the Govt.
contribution towards NPS
2004 when a Govt. official B) 10% of Pay and C) 14% of D) None
3557 os on EOL? A) 10% of Pay DA Pay of these D
What is the grace period
allowed to honour the No such
3558 bill? 1 week 5 days 3 days provision C
What is the highest pay
stage prescribed for Addl.
CGDA as per 7th CPC Pay
3559 matrix? 205400 217900 224400 225000 C
What is the HRA
entitlement for a JCO/OR
when posted in Field and
has family/dependents for Reduced HRA Full HRA Reduced
whom Government Full HRA applicable applicable at applicable HRA at
accomodation is not at selected place of selected place of at Class Z the place
3560 provided residence (SPR) residence (SPR) city of posting A
All extra expenditure
connected with Survey of
India Unit, which would
not have been incurred
but for field operations, Defence Services MOD Any of the
3561 shall be borne by? Survey of India Estimates (Civil) three B
What is the last date
prescribed for
Communication of
decision of competent 15th
authority on the 15th Novembe
3562 representation on APAR? 15th August 15th September October r D
What is the last date
prescribed for submission
of APAR to Reviewing
3563 Officer? 30th April 30th June 31st May 31st July B
What is the maximum %
of GPF balance that can
be sanctioned as
withdrawal for
purchase/construction of
3564 House? 100 90 75 50 B
What is the maximum %
of pension that can be
commuted by a
3565 Government Servant? 25 30 35 40 D
What is the maximum age
limit prescribed for
Retired Government
servant to get nominated No such
3566 as IO? 62 65 70 limit C

What is the maximum


amount admissible as CEA
for employee in respect of
3567 one child per anum? 27000 30000 45000 81000 A
What is the maximum
amount admissible as
Hostel subsidy for
employee in respect of
3568 one child per anum? 27000 30000 45000 81000 D
What is the maximum
amount invested under
NPS exempted from IT
3569 under 80CCD (1B)? A) 50000 B) 100000 C) 150000 D) 25000 A
What is the maximum
amount invested under
Tier I exempted from IT
3570 under 80C ? A) 200000 B) 150000 C) 160000 D) 250000 B
What is the maximum
amount of Retirement
Gratuity admissible to a
3571 Government Servant? 10 lakhs 20 lakhs 25 lakhs 30 lakhs B
All forms of security,
including standing
securities together with
standing security bonds
are forwarded for safe PCDA/CD
3572 custody to the office of CWE CE A AO GE C
What is the maximum
amount of Retirement
Gratuity payable to
3573 government servants? 10 lakhs 20 lakhs 30 lakhs 50 lakhs B
What is the maximum
amount of work that can
3574 be executed under a TC? 50000 150000 200000 100000 B
What is the maximum
cost ceiling (multiples of
Basic pay per month)
under HBA rules to a
Government employee
subject to maximum of
cost of the house or
3575 Mximum ceiling limit? 34 134 139 150 C
What is the maximum
Cost ceiling of House for a
Government employee
subject to maximum of
cost of the house or No.
of times of Basic Pay
3576 under HBA Rules? 40 lakhs 50 lakhs 75 lakhs 1 crore D
What is the maximum
entitlement of Casual
Leave to a Govt. servant
who is not entitled to 17
days of Public Holidays
3577 during the calendar year? 8 days 9 days 10 days 12 days C
What is the maximum
escalation cost that can
be incurred in a
3578 maintenance contract 0.05 0.1 0.15 0.2 B
What is the maximum
limit of value of goods and
services which can be
procured through
purchase committee? (As
3579 per GFR 2017) 150000 200000 250000 300000 C
What is the maximum
limit of value of goods and
services which can be
purchased without
quotation? (As per GFR
3580 2017) 15000 20000 25000 30000 C
What is the maximum no.
of times a Govt. official
can withdraw from NPS
during entire service D) None
3581 career? A) Once B) Twice C) Thrice of these C
What is the maximum
number of cases in which
a Retired Government
Servant can act as a
Defence Assistant at a
3582 particular time? 2 3 7 10 C
All Grants and payments
of pensions should be Register
recorded in _____ by of
3583 PCDA (P) Allahabad? P.P.O. Register Audit cards Pension None B
What is the maximum
period of leave which a
Govt. employee is
permitted to take as leave
preparatory to
3584 retirement? 60 days 150 days 240 days 300 days D
What is the maximum
quantum of Joining Time
unavailed that can be
credited to EL account on No such
3585 one occasion? 10 12 15 Limit C
What is the meaning of
3586 Reprimand? Warning Scolding Both None C
What is the mimumum
entry pay of Brigadier in
3587 Army? 69400 121200 130600 139600 D
What is the mimumum
entry pay of Colonel in
3588 Army? 69400 121200 130600 139600 C
What is the mimumum
entry pay of Lt. Col. in
3589 Army? 69400 121200 130600 139600 B
What is the mimumum
entry pay of Major
3590 General in Army? 144200 139600 130600 121200 A
What is the mimumum
pay of Chief of Army
3591 Staff? 200000 215000 225000 250000 D
What is the minimum
entry pay assured for No such
3592 government employees? 15000 18000 21000 provision B
What is the minimum
entry pay assured in Rs. Rs.
Central Government 21000/- 25000/-
3593 Employment Rs. 18000/- p.m. Rs. 20000/- p.m. p.m. p.m. A
All grants of leave other
than _____ leave will be
notified in Part II Office All the
3594 Orders? Casual Child Care EOL three A
What is the minimum
entry pay for Havildar in
3595 Army? 21700 25500 29200 35400 C
What is the minimum
entry pay for Naik in
3596 Army? 21700 25500 29200 35400 B
What is the minimum
entry pay for Nb Subedar
3597 in Army? 21700 25500 29200 35400 D
What is the minimum
entry pay for Sepoy in
3598 Army? 18000 21000 21700 25500 C
What is the minimum
entry pay for Subedar in
3599 Army? 35400 44900 47600 53100 B
What is the minimum
entry pay for Subedar
3600 Major in Army? 35400 44900 47600 53100 C
What is the Minimum
3601 entry pay of AAO in DAD? 44900 47600 53100 56100 B
What is the Minimum
entry pay of ACDA in
3602 DAD? 44900 47600 53100 56100 D
What is the Minimum
entry pay of Auditor in
3603 DAD i.e. Rs. _____ p.m.? 19900 28400 29200 29300 C
What is the minimum
entry pay of Captain in
3604 Army? 56100 61300 69400 47600 B

All Hospitalization cases


will be monitored through
________Register in PCDA Hospital Admission Hospital stoppage All the
3605 (O) office? / Discharge Rolls Sick list three A
What is the Minimum
entry pay of Clerk in DAD
3606 i.e. Rs. _____ p.m.? 18500 19100 19700 19900 D
What is the minimum
entry pay of Lieutenant in
3607 Army? 56100 61300 69400 47600 A
What is the minimum
entry pay of Lt. General
3608 HAG + in Army? 144200 182200 205400 225000 C
What is the minimum
entry pay of Major in
3609 Army? 56100 61300 69400 47600 C
What is the minimum pay
of officer in pay level 18
3610 under 7th CPC? 250000 237500 225000 None A
What is the minimum
percentage of disability
prescribed for a disabled
child for grant of Child
care leave to a female
3611 Govt. servant? 0.2 0.3 0.4 0.5 C
What is the minimum
subscription under GPF
that is cumpulsory i.e. No such
___% of pay in the pay minimum
3612 level? 6 10 20 % A
What is the minimum
time to be allowed for
submission of bids from
date of publication of
3613 tender? 1 month 15 days 1 week 3 weeks D
What is the mode of
settlement of transactions Book adjustment
between DGS&D and through RBI, CAS Issue of None of
3614 Defence? Nagpur Cash Settlement cheque these A

What is the multiplication


factor for pay fixation
under 7th CPC to switch
3615 over from 6th CPC 3.28 2.75 2.57 1.86 C
EDP
All India Compilation is Accounts Section centre of
3616 produced by MOD (Fin) of CGDA CGDA None C
what is the name of cut
motion by moving that
the amount of the
demand be reduced to none of
3617 Re.1? a policy cut economy cut token cut the above A
what is the name of cut
motion by moving
'that the amount of
the demand be reduced none of
3618 by 100? a policy cut economy cut token cut the above C
what is the name of cut
motion by moving
'that the amount of
the demand be reduced
by a specific none of
3619 amount'? a policy cut economy cut token cut the above B
What is the name of scroll
through which DMRO is
forwarded to Accounts
Section by Focal Point Credit Bank
3620 Branch? NULL Debit Scroll Scroll Scroll A
What is the name of scroll
through which DMRO is
forwarded to Accounts
Section by Focal Point Bank Amount
3621 Branch? Debit Scroll Credit Scroll Scroll Scroll B
What is the name of scroll
through which paid
cheque is forwarded to
Accounts Section by Focal Bank Amount
3622 Point Branch? Debit Scroll Credit Scroll Scroll Scroll A
What is the name of the
OA project currently
implemented in Regional
3623 CDA office? Sugam Tulip Bhawan Suvigya B
What is the order of
preference for
procurement of stores (1)
Produced in India (2)
Manufactured in India
from imported stores (3)
Manufactured abroad
which need to be
imported (4) Foreign
Manufacture held in stock
3624 in India 1234 1243 1342 1324 B

What is the other name Cartel Cartel


3625 for quoting ring prices? Ring formation Ring Pricing formation pricing C
What is the pay lebel of
3626 Subedar in Army? 5 6 7 8 C
. Which of the following is Withholdi
not a Major penalty that ng of
can be imposed on a Compulsory Removal from promotio
3627 Government Servant? Retirement service ns None C
. Which of the following is Withholdi
not a Major penalty that ng of
can be imposed on a Compulsory Removal from promotio
3628 Government Servant? Retirement service ns None C
All irregular or over issue
of stores should be
treated as ___ losses in
3629 Appropriation Accounts? Stores Cash a or b Both A
What is the pay lebel of
3630 Subedar Major in Army? 5 6 7 8 D
What is the pay lebel of
3631 Havildar in Army? 3 4 5 6 C
What is the pay lebel of
3632 Naik in Army? 1 2 3 4 D
What is the pay lebel of
3633 Nb Subedar in Army? 3 4 5 6 D
What is the Pay level in
Pay matrix, admissible to
Junior Administrative
Grade officer of DAD per
3634 VII CPC? 11 12 13 13A B
What is the Pay Level of
3635 AAO in DAD? 7 8 6 9 B
What is the pay level of
3636 Accounts Officer in DAD 10 9 8 6 B
What is the pay level of
3637 ACDA in DAD? 8 9 10 11 C
What is the Pay level of
3638 Addl. CDA? 13 14 15 16 A
What is the Pay level of
3639 Addl. CGDA? 15 16 17 18 B
All irregular or over issue
of stores should be
treated as losses in Either 'A' Both 'A' &
3640 Appropriation Accounts. Cash Loss Store Loss or 'B' 'B' B
What is the pay level of
3641 Apex scale 15 16 17 18 C
What is the pay level of
3642 Auditor in DAD? 2 3 4 5 D
What is the pay level of
3643 Brigadier in Indian Army? 13A 14 15 16 A
What is the pay level of
3644 Captain in Indian Army? 9 10 10B 11 C
What is the pay level of
3645 CDA in DAD? 13 13A 14 15 C
What is the Pay level of
3646 CDA? 13 14 15 16 B
What is the Pay level of
3647 CGDA? 15 16 17 18 C
What is the pay level of
Chief of Army Staff in
3648 Indian Army? 15 16 17 18 D
What is the pay level of
3649 Clerk in DAD? 1 2 3 4 B
What is the pay level of
3650 Colonel in Indian Army? 14 13A 13 12A C
All Officers Quarters other
than Single Officers
quarters attached to
Messes, will be held on All the
3651 ____ Pool? Station General All India three A
What is the pay level of
3652 Hony. Captain? 8 9 10 10B D
What is the pay level of
3653 Hony. Lt.? 8 9 10 10B C
What is the Pay level of
3654 JAG officer in DAD? 12 13 13 A 14 A
What is the pay level of
Lieutenant in Indian
3655 Army? 9 10 10B 11 B
What is the pay level of Lt.
3656 Col. in Indian Army? 10 10B 11 12A D
What is the pay level of Lt.
General (HAG +) in Indian
3657 Army? 13A 14 15 16 D
What is the pay level of Lt.
General (HAG) in Indian
3658 Army? 13A 14 15 16 C
What is the pay level of
Major General in Indian
3659 Army? 13A 14 15 16 B
What is the pay level of
3660 Major in Indian Army? 10 10B 11 12A C
What is the pay level of
3661 MTS in DAD? 1 2 3 4 A
All orders
(work/stores/services)
having financial effect will
be noted in the
Construction Account as
3662 ____? Asset Allotment Sanction Liability D
What is the Pay level of
3663 PCDA? 15 16 17 18 A
What is the pay level of
3664 Sepoy in Army? 1 2 3 4 C
What is the Pay level of
3665 STS officer? 11 12 13 14 A
What is the pay level of
Vice Chief of Army Staff
and Army Commanders
3666 (Apex) in Indian Army? 15 16 17 18 C
What is the pay level
prescribed for SAG level
3667 officer in DAD? 10 11 13 14 D
What is the pay level
prescribed in 7th CPC
Corresponding to Grade
Pay of Rs. 8900/- under
3668 6th CPC? 12 13 13 A 14 C
What is the payment
mode for remitting money Net All the
3669 throough eMRO? Debit Card Credit Card Banking above D

What is the penalty for


mutilation of Identity card
3670 by a DAD employee? Rs. 50/- Rs. 100/- Rs. 25/- 10/- A
What is the percentage of
contribution to NPS by the B) 10% of Pay and C) 14% of D) None
3671 individual? A) 10% of Pay DA Pay of these B
What is the percentage of C) 14% of
Govt. contribution to B) 10% of Pay and Pay and D) None
3672 NPS? A) 14% of Pay DA DA of these C
All orders to contractors
will be in writing and
signed by GE in the form Amendments to Executive Work
3673 of ____ ? Daily orders CAs orders orders D
What is the period
allowed for a Contractor
to appeal to Area
Commander against
retrenchments from his One
3674 bills? Six months Three months month 3 years C
30
What is the period of working
3675 validity of MRO 21 days 21 working days 30 days days A
What is the periodicity of Half
3676 Annual Audit Certifictae? Monthly Quarterly Yearly Annual D
What is the periodicity of None of
3677 APAR Annual Half Yearly Quarterly these A
What is the periodicity of Half
3678 Audit of NCC Units? Monthly Quarterly Yearly Annual D
What is the periodicity of
Internal and External Lime
washing (white or tinted) Once in
for cook houses of Army Once in Two Once in a six
3679 units? Once in three years years year months D
What is the periodicity of
Internal Audit Half
3680 Report(IAR)? Monthly Quarterly Yearly Annual C
What is the periodicity of Half
3681 Local Audit? Monthly Quarterly Yearly Annual C
What is the periodicity of Half
3682 MFAI Report? Monthly Quarterly Yearly Annual B
What is the periodicity of As
O&M Inspection of sub decided Once in
3683 offices under a PCDA? Once in a year Once in half year by PCDA two years C
All orders which convey
sanctions either directly
or indirectly to
expenditure should issue Government Army/Navy/Air
3684 in the form of ___ Letters Force Instruction None a or b D
What is the periodicity of
RAR payments in the case
of MES contracts in Once in Once in
3685 general? Onec in 14 days Once in 30 days 45 days 60 days B

What is the periodicity of


stock taking for Controlled Half
3686 items of stores? Monthly Quartely yearly yearly B
What is the periodicity of
stock taking for items of
stores other than
Controlled, Short Life, Half
3687 Valuable and Attractive? Monthly Quartely yearly yearly D
What is the periodicity of Half
stock taking for short life Quarterly/Half yerly/year
3688 items of stores? Monthly/Quarterly yearly ly yearly B
What is the periodicity of
stock taking for Valuable
and Attractive items of Half
3689 stores? Monthly Quartely yearly yearly C
What is the periodicity of
Stock taking in Half
3690 Units/Formations? Monthly Quarterly Yearly Annual D
What is the permissible %
of variation in weight in
respect of bagged supplies
3691 in audit? 0.01 0.0125 0.015 0.02 B
What is the permissible %
of variation in weight in
respect of bagged supplies
3692 in audit? 0.01 0.0125 0.015 0.02 B
What is the power of AAO
for signing a class 1
Punching Medium where
rectification of error is Up to Rs.
3693 involved? Up to Rs. 5 Lakhs Up to Rs. 10 Lakhs 25 Lakhs No Power C

What is the power of AAO Up to


to sign a Class 2 Punching Up to 25,00,000
3694 Medium in rectification? No power Up to 25,000/- 2,50,000/- /- A
All orders which convey Both
sanctions either directly 'A&
or indirectly to such Army/Nav #39; &
expenditure should issue Army/Navy/AF y/AF 'B&#
3695 in the form of ??.. Govt. letter Instructions orders 39; D
What is the power of AO
for signing a class 1
Punching Medium where
rectification of error is Up to Rs.
3696 involved? Up to Rs. 25 Lakhs Up to Rs. 1 Crore 50 Lakhs No Limit B
What is the power of
PCDA/CDA for signing any
type of Punching Up to Rs.
3697 Medium? Up to Rs. 10 Crore Up to Rs. 25 Core 100 Crore No Limit D

What is the prefix used for


3698 operation of RDR heads oo o1 o9 o5 A
What is the prescribed %
for detailed audit check in
respect of Railway
3699 Warrants in Local Audit? 1 2 5 10 C
What is the prescribed %
of entitlements Audit in
3700 respect of Army Officers 0.02 0.03 0.05 0.1 D
What is the prescribed %
of entitlements Audit in
3701 respect of Army Officers 0.02 0.03 0.05 0.1 D
What is the prescribed
percentage for conducting two
scale audit of Strength months in
returns of Army Officers in One month in a one month in a a half
3702 PCDA (O)? quarter half year year None B

What is the prescribed


time limit for submission Within
of the medical claims after three There is
3703 completion of treatment? Within one year Within six months months no limit B
What is the prescribed
time period for sections of
CDA Office to settle a
3704 complaint given? 30 days 21 days 14 days 7 days D

What is the prescribed


time period for sections to
3705 settle a complaint given? 30 days 21 days 14 days 7 days D
All orders which convey
sanctions either directly
or indirectly to such Army/Nav
expenditure should issue Army/Navy/AF y/AF Both 'A' &
3706 in the form of .. Govt. letter Instructions orders 'B' D
What is the price of
Tender Set if the
estimated value of the
3707 tender is 2.35 Crore? Rs. 1000 Rs. 750 Rs. 500 Rs.235 C
What is the purpose of All the
3708 filing? Protection Ready reference Planning above D
What is the quantum of
Higher Qualification
Incentive admissible to
Army Personnel for Grade
3709 1 courses? 30000 25000 20000 15000 A
What is the quantum of
leave admissible to a
female Government
employee during
3710 abortion? No limit 90 days 45 days 30 days C

What is the quantum of Pay admissible to


pay admissible as him if he was a or b
Additional Post Allowance appointed to a or b whicheve
for holding appointments higher post on 10% of the whicheve r is
3711 of higher posts? regular basis present basic pay r is higher loweer C
What is the rate of CEA
per month admissible to
3712 Army Personnel? 1500 1800 2250 2500 C
One
fourth of One Fifth
What is the rate of Diving One third of Dip Dip of Dip
3713 Attendant Allowance? Half of Dip Money Money Money Money D

What is the rate of Family


pension admissible i.e.
3714 ___ % of Pay? 50 40 30 25 C

What is the rate of


honorarium payable to
retired officers per case 50% of 40% of
appointed as IO when the monthly monthly
No. of witnesses cited in 80% of monthly 60% of monthly basic basic
3715 the Charge Sheet is 6-10? basic pension basic pension pension pension B
What is the rate of Hostel
Subsidy per month
admissible to Army
3716 Personnel? 4500 5000 6000 6750 D
terminolo
All queries and gy as
observations raised by decided
audit officers should be in Bilingual (i.e. Imperson by audit
3717 ______? Personal Hindi, English) al officer C
What is the rate of
Language Allowance
admissible to Officers and
PBORs of Army per month
3718 for Category I 1350 1689 2025 None C
What is the rate of
Language Allowance
admissible to Officers and
PBORs of Army per month
3719 for Category II 1350 1689 2025 None B
What is the rate of
Language Allowance
admissible to Officers and
PBORs of Army per month
3720 for Category III 1350 1689 2025 None A
What is the rate of
Qualification Allowance
admissible to Army
personnel per month for
Aviators holding Green
3721 Card ? 3600 2700 900 630 D
What is the rate of
Qualification Allowance
admissible to Army
personnel per month for
Aviators holding Master
3722 Green Card ? 3600 2700 900 630 C
What is the rate of
Qualification Allowance
admissible to Army
personnel per month for
3723 Cat 'A'? 3600 2700 900 630 A
What is the rate of
Qualification Allowance
admissible to Army
personnel per month for
3724 Cat 'A'? 3600 2700 900 630 A
What is the rate of
Qualification Allowance
admissible to Army
personnel per month for
Master Aviation
3725 Instructor? 3600 2700 900 1125 D
What is the rate of
Qualification Allowance
admissible to Army
personnel per month for
Senior Aviation Instructor
3726 Class 1? 3600 2700 900 1125 C

What is the rate of


Secretarial Assistance
payable to retired officers
per case appointed as IO
when the No. of witnesses
cited in the Charge Sheet
3727 is 6-10? Rs. 10000 Rs. 20000 Rs. 30000 Rs. 40000 C
All shore establishments FOC in C
in Andaman are under the FOC in C Visakhapa
3728 jurisdiction of ____? HQ. IDS PCDA (Navy) Mumbai tnam D
What is the rate of
Siachen Allowance
admissible to Army
3729 Officers per month? 30000 36000 40000 42500 D
What is the rate of
Siachen Allowance
admissible to PBORs per
3730 month? 15000 20000 250000 30000 D

What is the rate of TPTA


admissible to Armed
Forces personnel in the
pay level 9 and above per
month in the case of other
3731 than higher TPTA cities? 7200 + DA 3600 + DA 1800 + DA None B

What is the rate of


Transportation allowance
payable to retired officers
3732 per case appointed as IO ? Rs. 10000 Rs. 20000 Rs. 30000 Rs. 40000 D
What is the rate per
month admissible on
account of Flight Test
3733 Engineer to Officers? 5300 4100 3600 2700 B

What is the rate per


month admissible on
account of Para Allowance
3734 payable to Army Officer? 10500 6000 3400 2700 A

What is the rate per


month admissible on
account of Para Allowance
3735 payable to PBOR? 10500 6000 3400 2700 B
What is the rate per
month admissible on
account of Para Reserve
Allowance payable to
3736 Army Officer? 2625 1500 675 338 A
What is the rate per
month admissible on
account of Project
Allowance payable to
3737 Army Officer? 2625 1500 3400 2700 C
What is the rate per
month admissible on
account of Project
Allowance payable to
3738 PBOR? 2625 1500 3400 2700 D
. Who is competent to
give penalty under
Disciplinary proceedings
in respect of Hindi Officer
working in a PCDA/CDA Jt. CGDA
3739 office? Addl. CDA/Jt. CDA PCDA/CDA (AN) CGDA D
. Who is competent to
give penalty under
Disciplinary proceedings
in respect of Hindi Officer
working in a PCDA/CDA Jt. CGDA
3740 office? Addl. CDA/Jt. CDA PCDA/CDA (AN) CGDA D
All the accommodation at Station
a station although Command
physically in the charge of er,
____ is at the disposal of Station MES, Station PCDA/CD PCDA/CD
3741 ______? Commander, MES Commander A A, MES B
What is the rate per
month admissible on
account of Specialist
Allowance for Classified
3742 Specialist? 3600 4500 5000 5400 B
What is the rate per
month admissible on
account of Specialist
Allowance for
Consultant/Advisor/Profe
3743 ssor 3600 4500 5000 5400 D
What is the rate per
month admissible on
account of Specialist
Allowance for Graded
3744 Specialist? 3600 4500 5000 5400 A
What is the rate per
month admissible on
account of Technical
Allowance Tier 1 payable
3745 to Army Officer? 1000 2000 3000 4000 C
What is the rate per
month admissible on
account of Test Pilot
3746 Allowance to Officers? 5300 4100 3600 2700 A
What is the rate per
month admissible on
account of Tough Location
Allowance to Army
3747 Officers under TLA-1 5300 3400 1200 1000 A
What is the rate per
month admissible on
account of Tough Location
Allowance to PBORs
3748 under TLA-1 4100 2700 1200 1000 A
What is the rate per
month of CI Ops
allowance (Field) payable
3749 to Army Officer? 16900 13013 10500 9700 A
What is the rate per
month of CI Ops
allowance (Field) payable
3750 to PBOR? 16900 13013 10500 9700 D
What is the rate per
month of CI Ops
allowance (Mod. Field)
3751 payable to Army Officer? 16900 13013 10500 9700 B
All the accommodation at
a station is at the disposal Station
3752 of Commander MES DEO PCDA A
What is the rate per
month of CI Ops
allowance (Mod. Field)
3753 payable to PBOR? 16900 13013 9700 7469 D
What is the rate per
month of CI Ops
allowance (Peace) payable
3754 to Army Officer? 16900 13013 10500 9700 C
What is the rate per
month of CI Ops
allowance (Peace) payable
3755 to PBOR? 9700 6000 7469 13013 B
What is the rate per
month of Diving
Allowance payable to
Cearance/Deep Diving
3756 Officer? 900 1170 1350 1800 D
What is the rate per
month of Diving
Allowance payable to
3757 Clearance Diver Class 1? 900 1170 1350 1800 C
What is the rate per
month of Diving
Allowance payable to
3758 Clearance Diver Class II? 900 1170 1350 1800 B
What is the rate per
month of Diving
Allowance payable to
3759 Clearance Diver Class III? 990 1170 1350 1800 A
What is the rate per
month of Diving
Allowance payable to
3760 Ships Diver? 900 1170 990 1350 A
What is the rate per
month of Diving
Allowance payable to
3761 Ships Diving Officer? 900 1170 1350 1800 A
What is the rate per
month of Field Area
Allowance (Field) payable
3762 to Army Officer? 16900 10500 9700 6000 B
All the bonafide receipts
to Government will
appear in which column of Minus Minus
3763 Punching medium ? Plus Receipt Plus Charge Receipt Charge A
What is the rate per
month of Field Area
Allowance (Field) payable
3764 to PBOR? 16900 10500 9700 6000 D
What is the rate per
month of Field Area
Allowance (Mod. Field)
3765 payable to Army Officer? 6300 6000 9700 3600 A
What is the rate per
month of Field Area
Allowance (Mod. Field)
3766 payable to PBOR? 6300 6000 9700 3600 D
What is the rate per
month of Field Area
Allowance HAFA payable
3767 to Army Officer? 16900 10500 9700 6000 A
What is the rate per
month of Field Area
Allowance HAFA payable
3768 to PBOR? 16900 10500 9700 6000 C
What is the rate per
month of Flying Allowance
3769 payable to Army Officer? 25000 17300 13013 9700 A

What is the rate per


month of Flying Allowance
3770 payable to PBOR? 25000 17300 13013 9700 B

What is the rate per


month of High Altitude
Allowance under Category
3771 I payable to Army Officer? 5300 4100 3400 2700 C

What is the rate per


month of High Altitude
Allowance under Category
3772 I payable to PBOR? 5300 4100 3400 2700 D
What is the rate per
month of High Altitude
Allowance under Category
II payable to Army
3773 Officer? 25000 17300 5300 4100 C
All the cash transactions
in Military Farms Cash
Books will be recorded in
3774 ___ ink? Blue Red Black Green C

What is the rate per


month of High Altitude
Allowance under Category
3775 II payable to PBOR? 25000 17300 5300 4100 D
What is the rate per
month of High Altitude
Allowance under Category
III payable to Army
3776 Officer? 25000 17300 5300 4100 A

What is the rate per


month of High Altitude
Allowance under Category
3777 III payable to PBOR? 25000 17300 5300 4100 B
What is the rate per
month of SF Allowance
3778 payable to Army Officer? 25000 17300 13013 9700 A
What is the rate per
month of SF Allowance
3779 payable to PBOR? 25000 17300 13013 9700 B
Analysis
of All
India
What is the report Consolidated defence
showing consolidated compilation of All services
compilation of All India India defence Consolidated receipts All India
defence service receipts service receipts compilation of All and compilati
3780 and charges? and charges India RDR heads charges on A

What is the retention


period Debit/Credit scrolls
3781 in a PCDA/CDA Office? 3 years 5 years 10 years 30 years B
What is the retention
period of Authorization
slips in PCDA (O) office
from the month of issue
3782 ______? 10 years 5 years 3 years 1 year B
What is the retention
period of Cash Book in a
Regional PCDA/CDA
3783 office? 3 years 5 years 6 years 10 years D
What is the retention
period of Classification of
Hand book of receipts and
charges (at least one
copy) in a PCDA/CDA
3784 office 10 years 50 years 100 years 110 years D
All the casualties effecting
Service matters of a PBOR
are recorded in ________ All the
3785 invariably? Pay Book IRLA Sheet Roll three C
What is the retention
period of Contract
Agreements (MES) in a
3786 PCDA/CDA Office? 3 years 5 years 10 years 30 years C
What is the retention
period of DP Sheets in a
3787 Controllers office? 1 year 2 years 3 years 5 years C

What is the retention


period of Financial
Concurrences/U.O. Notes
Register of IFA cases in
3788 PCDA/CDA office? 35 years 30 years 10 years 5 years D
What is the retention
period of GP Fund
Demand Register in a
3789 PCDA/CDA Office? 3 years 5 years 10 years 30 years B
What is the retention
period of IRLAs of
3790 Discharged PBORs 6 Years 3 Years 5 years 10 years C
What is the retention
period of Master Note
Book in a Regional CDA
3791 office? 3 years 5 years 10 years 75 years C
What is the retention
period of ordinary
correspondence files in a
3792 PCDA/CDA office? 3 years 4 years 5 years 6 years C
What is the Retention
Period of P.P.O in a CDA
3793 office? 5 years 25 years 45 years 75 years D

What is the retention


period of Pay bills of DAD
personnel, except June
and December a Regional
3794 PCDA/CDA office? 3 years 5 years 6 years 35 years C
What is the retention
period of Pension
Payment Orders in a
3795 PCDA/CDA Office? 3 years 10 years 30 years 75 years D
All the casualties like
admission to hospital,
leave, attachments to
other units etc. are linked
in audit of Ration Part II orders to Ration Account to
3796 Accounts from ____? Ration Account Part II order Both None A
What is the retention
period of Punching Media
in EDP centre of a
Regional PCDA/CDA
3797 office? 1 year 2 years 3 years 5 years A
What is the retention
period of Register of
Disciplinary cases in a
3798 Controllers office? 10 years 25 years 35 years 45 years D
What is the retention
period of Schedule III
(Accounts section copy) in
3799 a PCDA/CDA office? 3 years 5 years 10 years 35 years C
What is the retention
period of Schedule III (D
section copy) in a
3800 PCDA/CDA office? 3 years 5 years 10 years 35 years B
What is the retention
period of Shadow files
3801 register in a IFA office? 3 years 5 years 10 years 75 years C
What is the retention
period of subject files in
3802 PCDA/CDA office? 75 years 65 years 45 years 35 years D
What is the retention
period of TA Bills
(including LTC bills) in a
Regional PCDA/CDA
3803 office? 1 year 2 years 3 years 5 years C
What is the retention
period prescribed for Bills,
Contingent Bills and
Medical Reimursement
3804 Claims in a CDA office? 1 year 2 years 3 years 5 years C

What is the revised rate of


Fixed Medical Allowance
3805 per month after VII CPC? 500 750 1000 1500 C
What is the sequence of Bad
deduction to be followed RDD, RBD, Bad RBD, RDD, Bad Debts, Any of the
3806 to arrive at net Debtors? Debts Debts RBD, RDD three C
All the contracts
concluded by the
departments of the Vice
Central Govt are in the Prime Minister of Cabinet of President President
3807 name of ________ India Ministers of India of India C
What is the short cut key
3808 for last action performed F1 F2 F3 F4 abc
Single Entry with
What is the system of Double Entry
accounting followed in Principles as Double
3809 DAD? Single Entry required Entry None B
What is the term used to Cash and
denote purchases made Carry
directly by paying cash Local Procurem
3810 from Imprest? Imprest Purchase Cash Purchase Purchase ent D
What is the term used to
denote quoting of Ring Cartel Cartel
3811 Prices ? Ring formation Ring Pricing formation pricing C
What is the time frame
prescribed for submission
of self appraisal to
reporting officer by officer
3812 to be reported upon? 31st March 1st April 15th April 30th June B
What is the time limit for
disposing an application
under RTI Act, 2005 which
relates life or liberty of a within 48 within 72
3813 person Same Day within 24 hours hours hours C

What is the time limit for


regularisation of loss
statements involving
'Cases of minor
losses, particularly those
due to natural calamities
or losses not due to theft,
3814 fraud or gross neglect. 15 days 1 month 3 months 6 months B
What is the time limit for
submission of final claim if
3815 advance is drawn? 15 days 1 Month 3 Months 6 Months B
What is the time limit for
submission of final claim if
3816 advance is not drawn? 15 days 1 Month 3 Months 6 Months C
What is the time limit
prescribed in DPM 2009
for refund of bid security
of unsuccessful bidders
after the award of No time
3817 contract? 10th Day 30th Day 40th Day limit B
All the Defence Parcels
received on account of AO
imported stores are (Embarka
cleared and distributed to tion
the consignees by Port Trust Embarkation H.Qrs) All the
3818 ______? Authority of India Commandant Mumbai three B
What is the validity of a
3819 fresh sanction? 1 Month 6 Months 1 Year 2 Years C
3 Years 4 years
What is the validity period from the from the
for a Private Hospital 2 years from the date of date of
recognized under CS(MA) 1 year from the date of issue of issue of issue of
3820 Rules? date of issue of OM OM OM OM D
What leave salary is
payable to a Govt. servant
who had been sanctioned
EOL with medical As in the case of As in the No leave
3821 certificate? Last pay drawn HPL case of EL salary D
What will be date of next
increment for an
employee joints on 01.01.201 01.07.201
3822 01.04.2017? 01.04.2018 01.07.2017 8 8 C
What will be the score of
a government if he is
given a grading of 4 in the
3823 APAR for the year? 4 5 6 0 B

What would be the


marking in Attendance
Register for those granted
half a day's casual leave
3824 for the forenoon session? HPL LA HL CL C
Whch of the following is
not a subsidary book of Bills Receivable Purchases Day Journal
3825 Journal? book Book Proper None D
Whch of the following
references by CAT would Reference
be construed as a to Addl.
reference to Advocate Reference to Reference to Solicitor All the
3826 General? Attorney General Solicitor General General three D

When a bill of exchange


has been noted or
protested for non-
acceptance acceptance or
for better security and any
person accepts it supra
protest for honour of the
drawer or of any one of
the endorsers, such
3827 person is called ____? Acceptor for Honor Acceptor Endorsee Payee A

Credit the Credit the


Debit the Creditors Creditors
When a bill payable is Debit the Creditors Creditors and and Debit and credit
accepted what will be and Debit the Bills Credit the Bills Bills the bills
3828 accounting adjustment? payable Payable payable payable B
All the final bills, where
value work done is more
than Rs. _______ are paid irrespecti
by GE after pre audit by ve of
3829 PCDA/CDA? 15 lakhs 50 lakhs 10 lakhs amount C
When a bill payable is
accepted, it will become a
3830 ____ for the payer? Liability Asset Income Loss A
Debit the
Creditors Credit the
and Creditors
When a bill payable is Credit the Debit the Credit the and Debit
dishonored, what will the Creditors and Bills creditors and Bills Bills the Bills
3831 accounting adjustment? payable payable payable payable D

When a bill receivable Debit the Credit the


discounted with bank gets Debtors Debtors
dishonored, what will be Credit Bills Debit the Bills and and
the accounting Receivable and Receivable and Credit the Credit
3832 adjustment? Credit the Bank Debit the Bank Bank Bank C

Credit Credit
Bills Bills
When a bill receivable is Receivabl Receivabl
accepted by a debtor, Debit Bills Debit Bills e and e and
what will be accounting Receivable and Receivable and Debit the Credit the
3833 adjustment? Credit the Debtors Debit the Debtors Debtors Debtors A
Credit Debit
Bank, Bank,
Discount Discount
Debit Bank, Credit Bank, and Debit and Debit
When a bill Receivable is Discount and Discount and Bills Bills
discounted from the bank, Credit Bills Credit Bills Receivabl Receivabl
3834 what will be adjustment? Receivable Receivable e e A

Credt the Credt the


Bills Bills
When a bill receivable is Debit the Bills receivable receivable
dishonored, what Debit the Bills receivable and and Debit and
adjustment is required in receivable and Credit the the Credit the
3835 final accounts? Debit the Debtors Debtors Debtors Debtors C
Credit the
Creditors
and Debit the
When a bill Receivable is Debit the Credit the Creditors
endorsed to a creditor, Debit the Creditors Creditors and Bills and Debit
what will be the and Credit the Credit the Bills Receivabl the
3836 accounting adjustment? Debtors Receivable e Debtors B
Debit
Cash and Credit
When a bill receivable is Credit Cash and
honored by the payer, Debit Cash and Credit Cash and Bills Debit Bills
what will be the Debit Bills Credit Bills Receivabl Receivabl
3837 accounting adjustment? Receivable Receivable e e C
When a Book of
Regulation is lost by the
individual who took it on Pay 5 times of
3838 loan, he/she will ___? Replace the book cost of the book a or b None C
When a building hired by
Defence Services is
vacated, damages claimed
by the owner of the Terminal
building are known as Demurrage Compens All the
3839 ____? Barrack damages Charges ation three C

All the vouchers for which


payment is authorised will
be prominently enfaced
3840 as??.. Audited Passed Cancelled Linked C

will be adjusted by will be adjusted


When a cash security debit to security by debit to DEA of
deposit is transferred deposit head & concerned CDA & need not
from one audit officer to credit to DEA of credit to Security be
3841 another, the transaction concerned CDA Deposit head compiled None A

When a CGHS benificiary


falls sick in outstation
Medical Certificate issued
by RMP can be accepted if
AMA is not available
within a distance of ___
3842 KMs from place of stay? 5 8 10 12 B
Credt
When a cheque deposited Credit the theBank
into bank is dishonored, Debit the Bank Bank and and
what adjustment is Debit the Bank and and Credit the Debit the Credit the
3843 required in final accounts? Debit the Debtors Debtors Debtors Debtors C
When a cheque given by a Debit the Debit the
debtor is endorsed to a creditor debtor
creditor gets dishonored and credit and credit
then entry will be done as Debit the debtor credit the debtor the the
3844 ____? and creditor and creditor debtor creditor D
When a cheque is
cancelled and a fresh
cheque is issued, which
class of P.M. is operated All the
3845 in PCDA/CDA office? 1 2 5 three A
When a cheque is lost by
a third party and fresh
cheque is issued, which of
the following bond is
3846 taken? Fidelity Surety Security Indemnity D

When a contract is likely


to exceed for a period of
more than -------- years, a
provision for an
unconditional power of
revocation or cancellation
by Government at any
time after the expiry of 6
months notice to be
3847 included. 2 3 4 5 D

When a contract is likely


to exceed for a period of
more than 5 years, a
provision for an
unconditional power of
revocation or cancellation
by Government at any
time after the expiry of ----
--- months notice to be
3848 included. 3 5 6 8 C
When a Contract is
proposed to be concluded
for longer than 1 year but
not exceeding three years,
sanction of __ must be
3849 obtained? PCDA/CDA Next higher CFA MOD GOI B
When a Contractor
desires to transfer a Execute a
contract to another party, Accept such Not accept the fresh
3850 we will transfer proposal contract None C
Prepared
?Pairing? means bringing by two
together two documents Different to each Identical to each different None of
3851 which are supposed to be: other other units the Above B
Prepared
?Pairing? means bringing by two
together two documents Different to each Identical to each different None of
3852 which are supposed to be: other other units the Above B

All the vouchers for which


payment is authorized will
be prominently enfaced
3853 as ____? Passed Cancelled Both None B

None.
Fresh
Contract
is
When a contractor desires executed
to transfer a contract, with party
whose approval is PCDA/CD willing to
3854 required? CFA Next higher CFA A take up D
When a court attachment
order is received in
respect of a Contractor,
which of the following will As
have first claim over his Court attachment Both decided
3855 payments? Government dues order equally by CDA A
When a defective rule
comes to the notice of a Decide audit
PCDA/CDA, he will See whether it point as per rule refer to All the
3856 _______? stands as it stands CGDA three D
When a Defence Building The
is leased for a period of Contracto
three months or more to rs in
more than One proportio
Contractor, for a purpose n as per
otherthan Cinema The Contractors lease Insurace
Exhibitions, it will be in equal agreemen Not
3857 insured by _____? MES proportion t Required A

When a demand for aid of


civil power is received by
the Defence Authorities,
HQrs of Commands will Project
3858 allot a ___ to the aid? Code head Nick Name Name Civil code B
When a Go - A - Head
sanction is given for a
work_ required on urgent
Military reasons, ____ is
responsible for
delay/lapses in
completion of the
prescribed procedure for
3859 necessary approvals? CEA CFA Both None B

No fresh No fresh
offer of offer of
appointm appointm
ent on ent on
promotio promotio
n shall be n shall be
made in made in
such such
cases for cases for
a period a period
of 1 year of 3 years
from the from the
date of date of
refusal of refusal of
first first
No fresh offer of promotio promotio
appointment on n or till n or till
promotion shall be No fresh offer of the next the next
When a Government made in such cases appointment on vacancy vacancy
Servant does not want to for a period of 1 promotion shall arises arises
accept the promotion year from the date be made till next whicheve whicheve
3860 which is offered to him? of first promotion vacancy arises r is later r is earlier C
In lieu thereof,
avail LTC for self
once a year from
HQ to HT or place
where family
resides and for
When a Government spouse and
servant serving in above dependent
region leaves his family Avail LTC to HT in children to travel
behind at old H.Qrs. or two year block once a year to
another place and has not and/or LTC to HQrs. Of
availed transfer TA for anywhere in India Government
3861 family, he can ____? in four year block Servant Both None C
When a Government
servant settles down
within the same station of
retirement involving
change of residence or at
a place nox exceeding 20
KMs distance, ____ % of Half of
Composite Transfer Grant One third of Basic One third of 80% 50% of 80% of
3862 is admissible? pay of Basic Pay Basic pay Basic pay B
When a Govt. official on
transferred to A&N
Islands keeps his family at One
the last station, his/her One third fourth of
entitlement of 6000/3000/1500 of normal normal
conveyance of personal Kg as per the grade Half of normal entitleme entitleme
3863 effects is. of the official. entitlement nt nt C

All works catering for a


period of more than____
years will be built to
3864 permanent specifications? 10 7 5 3 C
When a NPS subscriber
dies, ____ amount of
wealth is released to the
3865 Nominees? 0.2 0.4 0.8 1 D
When a NPS subscriber
dies, ____ amount of
wealth is released to the
3866 Nominees? 0.2 0.4 0.8 1 D
When a patient consults
the same AMA in regard
to super imposition of a or b at a or b at
another discease during the the
the course of treatment, it Single combined Fresh discretion discretion
3867 is regarded as ___? consultation consultation of HOD of AMA B
When a PBOR has not
rendered minimum
qualifying service for
earning service pension,
he will be paid Service
Gratuity if he serves for a
minimum period of ___
3868 years? 2 5 7 10 B
When a PBOR is absent
from duty without due
authority for a period of
___ he is declared as a
deserter after
investigation of the case
3869 by a Court of Inquiry? Six months Three months 30 days 15 days C
When a PBOR is
transferred from one
corps to another,
________ is IRLA is
3870 issued/transferred? LPC is issued transferred Both None B
When a police guard
renders services as a
Government treasure in
the absence of a military Departme
guard, which of the ntal
following will be charged charges
to Defence Service His Travelling His pay and by his All the
3871 Estimates? Expenses allowances Dept. three A

When a promissory note,


bill of exchange or cheque
is transferred to any
person, so as to constitute
that person the holder
thereof, the instrument is Exchange All the
3872 said to be ____? Transferred Negotiated d three B
When a unit is disbanded, Returned
unspent balances of transferred to to Supply
3873 rations are other local units auctioned Depot None A
When a vendor is not able
to supply the stores or
render service which of
the following clause can Risk &
be invoked by the Expenses
3874 purchaser? Option clause Fall clause clause None C
All works catering to short
term requirements i.e.
accommodation not
expected to be required
for a period of over five Anticipate
years from the ________ Date of According d Date of As
will be in temporary Approval to the Date of Starting completio decided
3875 construction? work the work n of work by CFA C
When a work contains Any of the
both Authorized and three
Special items, CFA will be with
determined with proper
reference to the powers Total justificati
3876 of _____? Special work Authorised work work on A
When a wrong
interpretation of a
financial rule has been
followed in an audit
office, the new
interpretation should, in Date of
the absence of special incidence
instructions to the Date of issue of Date on which of
contrary be given effect to clarification by observation is expenditu
3877 from the ______? CGDA raised re None A
When a wrong
interpretation of a
financial rule has been
implemented, the new
interpretation should, in Date of
the absence of special incidence
instructions to the Date on which Date of issue of of
contrary be given effect to observation is clarification by expenditu None of
3878 from the ?????? raised CGDA re these B
When AAO is heading the
sub office (Say ALAO, AAO
BSO etc.) he/she can
sanction ___ days of
Casual leave to
3879 subordinate at a time? 2 4 6 5 C
When ACDA gets
recruited in DAD his pay
will be fixed with
reference to the pay level
3880 of ____? 9 10 11 12 B
When additional stores SSR rates
are issued to contractor adjusted
by GE, which of the by
following rates will be Contracto Highest of
3881 charged? Stock Book Rates Market Rates rs % the three D

When advance is drawn


for TA/DA much before
journey date, officer
should produce the
Railway Ticket(s) within __
of the drawal of advance
3882 to Controlling Officer? 5 days 10 days 30 days 90 days B
When an allottee of ATG
moves out from under
One HQ. Command to carried
another, Unspent balance surrendered to forward
under ATG should be Deposited to the authority who to new
3883 _____? PCDA/CDA initially allotted Command None B

When an employee dies


within 5 years after
retirement and the total
amount actually received
by him on account of
pension (or service
gratuity), Dearness Relief,
retirement gratuity,
commutation amount is
less than 12 times the
emoluments drawn at the
time of retirement, the
deficiency is granted to Retireme
the nominees/family. This nt Service
3884 amount is known as ___? Residuary Gratuity Death Gratuity Gratuity Gratuity A
When an employee gets
transferred from the
payment jurisdiction of
one CDA to another, Advance drawn
which of the following for medical
need not be adjusted treatment of
3885 through DIDS? Advance of TA family member Both None C
Allotment of Field Imprest
Account Number to the
Field Imprest Holders is
the duty of which of the
following sections of Accounts/ORs Pay
3886 PCDA/CDA? Section M Section IA Section Section A
When an employee is
given rent free
accommodation, an Double
amount equal to ___ will the
be added to Income for amount
the purpose of Income House Rent of Licence
3887 Tax Calculation? Allowance Licence Fee Fee None B
When an individual
against whom Debt Head
Advance is outstanding is
transferred to audit Balance is
control of another Balance is transferred
Controller _ action is intimated through through Defence
3888 taken? LPC Exchange Account Both None C
Ask the
administrative
When an objection raised authority to
by a CDA could not be Ask CDA to obtain requisite
3889 settled by him, CGDA may withdraw the same sanction both none C
When an officer fall sick
while on duty and is
retained on the sick list
for a period of 30 days or Sick List
less, such absence from Non Qualifying Absence without Concessio
3890 duty is treated as? Service leave Sick Leave n D
When an officer opts to
draw TPTA and not
availing officer car, he/she
is allowed TPTA of Rs. 12500 + 15750 +
3891 ____ per month 7200 + DA 10000 + DA DA DA D
When an order
sanctioning expenditure
contains no indication of
the amount or limit of Next higher
sanction, CDA will take up authority of All the
3892 the matter with __? Issuing Authority Issuing Authority CGDA three A
When Annual increment is a or b
granted the pay of a Next above stage whicheve a or b
government gets fixed in Next stage in same in next higher r is whicheve
3893 ____? pay level level beneficial r is less A
Field
When Army Officer is paid PCDA (O) against Imprest
by the Imprest Holder, PCDA (O) against the CDA of the PA Holder PAO
DIDS is originated by PAO of the Imprest of the Imprest against against
3894 ____? Holder Holder PCDA (O) PCDA (O) D
When audit is not able to
investigate a time barred
claim due to non
availability of records,
Sanctioning powers are All the
3895 vested in full with GOI MOD CGDA three B
Credit
Cash and Credit
When bills payable is Debit Cash and Credit Cash and
honored, what will be the Debit Cash and Credit Bills Bills Debit Bills
3896 accounting adjustment? Debit Bills Payable Payable Payable Payable D
Allowance granted to
meet personal
expenditure necessitated
by special circumstances Compens
in which duty is atory Sumptuar
performed is known as Compassionate Composite Allowanc y
3897 ____? Allowance Allowance e allowance C
When both Defence land
and buildings are surplus,
Disposal is carried out by PCDA/CD
3898 _________? DGDE MSTC MOD A A
At the
When both husband and discretion
wife are Central Govt. At the of
servants covered under Only one of them discretion Compete
CGHS, the contribution whose pay is Both the of Govt. nt
3899 will be recovered from higher employees employee Authority A
Depends
When cash sales are made on case to
3900 to X, then X A/c is _____? Credited Debited None case C
When commuted, ____ Commuta
days of HPL will be tion not
debited for one day of admissibl
3901 absence? 2 3 4 e A
When Date of Birth is not
known in respect of an
employee, but month and Date as
year known, which date 16th of declared
will be considered as 1st day of the Last day of the the by
3902 DOB? month month month him/her C
When Defence buildings
are declared surplus, but
not land , disposal action
3903 is carried out by ______? DGDE PCDA/CDA MES None C
When Depreciation of Not
Machinery entry is required
posted, Machine A/c is to be
3904 ___? Debited Credited updated None B
When Depreciation on
office building is given in
Trial Balance, it will
appear in ____ of final Profit and loss Balance Both b
3905 accounts? Trading Account account sheet and c B
When did the DPM 2009
3906 come in to force? 39814 39873 39904 39934 C
When did the DPM come
3907 into force? 39814 39816 39817 39818 C
create a
Create a formula
Create a formula formula for
to sum all of the of multiplica
3908 Alt+= Creates nothing above cells diffrence tion abc
Highest
authority
with
When Disciplinary consent
authorities are different Lower Authority of others
for different individuals in Separate will initiate may
a Disciplinary case, which proceedings will be common order for
of the following course of initiated by each proceedings and common
action would be Disciplinary send the result to proceedin Any of the
3909 appropriate? Authority higher authority? g three C
When Engineer services
are carried out by CPWD
on behalf of Defence Depends Defence
Services, Funds are Contingency Fund on the Service
3910 provided from Civil Estimates of India case Estimates D
When entitled class ticket
is not available, journey
by ___ class is admissible Below the
in case of Temporary entitled Any of the
3911 Duty? Next Higher Any Higher class three C
When erroneous
payments have been left
unchallenged in PCDA
office, re audit of bills paid
more than 12 months
previously, can be Next
undertaken with the higher
3912 permission of _____? CGDA MOD CFA CFA C
When Funds on ECR are
drawn, the units ordered
to move at less than 48
hours notice will submit
certificate of expending to Move Sanctioning
3913 ___? authority PCDA/CDA Both None A
Discretion
When Furlough leave is of
combined with Annual As Compete
Leave, which is taken first applied nt
3914 _____? Furlough leave Annual Leave by Officer Authority B
Both Both
When furniture destroyed furniture furniture
due to fire accident, What and loss and loss
will be adjustment in Final Debit furniture and Debit loss and will be will be
3915 Accounts? credit loss Credit Furniture debited Credited B

When furniture which is


temporarily surplus to
authorized station
requirements and cannot
advantageously be moved
elsewhere, is issued to
officers on hire in excess
of authorized scales, Rent
at the rate of ____ % per
anum of the Capital cost Cannot be
of furniture will be issued at
3916 recovered by MES? 15 12.5 10 all B
When Go-A head Sanction
is issued, AEs-AA
processes must be
completed at the earliest
opportunity not exceeding
_____ after
Commencement of
3917 works? 6 months 4 months 3 months 2 months A
When goods are
destroyed by Fire, Goods
3918 account will be ____? Debited Credited Both None B
Alterations and
improvements
necessitated by technical
reasons or engineering
reasons are classified as Special Capital
3919 ___ by MES? Repairs Minor works works works A
When goods are
destroyed by Fire, Loss
3920 account will be ____? Debited Credited Both None A
When goods are in such
state that the buyer
would under the contract
be bound to take delivery
of them, they are said to in Deliverable Transferr
3921 be ____? Sold state Delivered ed B

When in the Bill or in any


indorsement thereon the
name of any person is
given in addition to the
drawee to be resorted to Drawee in
in case of need, such Drawee in due case of Alternate
3922 person is called _______? Second Drawee course Need Drawee C
When the When the
When the target target
When is Oral When the target communication group is group is
communication not group is small and to a single homogen spread
3923 effective ? staying together individual ous out D
When it comes to
calculation of Qualifying
service, ___ months is
allowed maximum for
Antedating of
3924 Commission? 12 15 18 24 C
When it comes to
calculation of Qualifying
service, ___ months is
allowed maximum for
Period of secondment and
Antedating of commission
3925 put together? 12 15 18 24 D
When it comes to
calculation of Qualifying
service, ___ months is
allowed maximum for
3926 Period of secondment? 12 15 18 24 A

When it has been decided


that no further provision
of item of store will be
made because the
prototype of a successor
equipment has been
formally accepted and is
required to be retained to
meet tactical/technical
training or other special
requirements within the
service, it is classified as
3927 ____? Obsolescent Obsolete Surplus Scrap A

When it is anticipated that


due to technical reasons,
expenditure is likely to Supplementary
exceed authorized limits, Supplementary Technical Revised All the
3928 __ is prepared Estimate Sanction Estimate three C
When it is anticipated that
due to technical reasons,
the expenditure is likely to
exceed authorized limits,
____ will be prepared by Supplementary Technical Additional
3929 MES? Revised Estimate Estimate Estimate Estimate A

Alterations necessitated Depends


by Administrative reasons Maintenance on case to Special
3930 are classified as _____ Original works services case works A
When it is decided to
replace an existing old
item(s) witha new item(s),
_____ clause should be Risk & Buy Back
3931 incorporated in the RFP? Option Fall Expenses offer D
When it is difficult to
estimate the quantities
correctly until the work Contract
has been commenced, for
which type of contract is Percentage Rate specific
3932 concluded? Term Contract Contract job None B

Deduct
Sales Deduct
Price Cost Price
from from
Sales, Sales,
Debtors Debtors
and post and post
sales cost price
price of of the
the goods goods in
in trading trading
Deduct Sales account account
Deduct Cost Price Price from Sales, on credit on credit
from Sales, Debtors and post side and side and
Debtors and post cost price of the assets assets
When it is given in the cost price of the goods in trading side of side of
adjustment that goods goods in trading account on credit the the
sent on sale or approval account on credit side and assets balance balance
basis have been included side and assets side side of the sheet sheet
in sales, what will be of the balance balance sheet under under
adjustment in final sheet under closing under closing closing closing
3933 accounts? stock stock stock stock B
When it is necessary to
collect materials for a
work, for which Admin
Approval is not yet
accorded, prior approval CFA of PCDA/CD
3934 of ___ is required? GE CWE the work A C
When land cultivated in
excess of prescribed
scales, ___ of net profit is
credited to Government
from Regimental fund of a One Three
3935 unit? Half One third fourth fourth C
Discretion
The contract will of the
When Lowest Tender is be offered to the CDA will accepting
found invalid or next lowest There shall be be officer
3936 withdrawn for any reason Tenderer retendering consulted prevails B

When the When the


estimated estimated
value of value of
goods/ser goods/ser
When tender When procuring vices is vices is
documents are lost similar items of less that less that
3937 When LTE is adopted ? in transit last tendering 25 lakhs 10 lakhs C

When the When the


estimated estimated
value of value of
goods/ser goods/ser
When tender When procuring vices is vices is
documents are lost similar items of less than less than
3938 When LTE is adopted? in transit last tendering 25 lakhs 10 lakhs C
When machinery is
purchased from vendor,
which account will be
3939 credited? Cash Vendor A or B None C
When MES carries out
work for a State
Government,
Departmental Charges are
adjusted as ____ in the Revenue Reduction of Capital Revenue
3940 books of Defence? Expenditure Expenditure Receipt Receipt D
Arithemat
ic Logic
Arithematic logic Arithematic logic undertaki None of
3941 ALU stands for unit understanding ng These abc
When MES entrusts works
services to the agency of a
Municipality, Technical
Sanction will be accorded MES will only issue
by MES if the cost exceeds TS irrespective of
3942 Rs. __? amount one lakh 10 lakhs 5 lakhs D
When Military labour is
utilized (when duties of
the unit permit) for a
work, ____ of the
engineer unit employed
on construction work may
be authorized by CE to
exercise the powers of Any
3943 GE? Nearest GE OC specified None B

When officer possessing


financial powers is posted Officer
out and no officer has nominate
been appointed in his Officer actually d by the As
place, financial performing the No financial officer advised
3944 responsibility will rest on? duties powers exercised relieved by CDA A
When one case has
relevance in relation to
another case , both the
cases are submitted
together and this process
3945 is called ............ Linking Pairing Casting referring A

When one person signifies


to another his willingness
to do or to abstain from
doing anything, with a
view to obtaining the
assent of that other to
such act or abstinence, he
3946 is said to make a _____? Proposal Request Contract Tender A

When only a single


quote/single valid quote is Resultant
received against a tender single None of
3947 it is called _________ PAC tender Single tender tender the above C
Give oral
direction Give the
and then oral
take direction
When oral direction is approval and
given to a subordinate as If unavoidable of the Record
it is felt necessary for give the direction next such oral
immediate action, what No the officer is and confirm superior directions
course of action would not supposed to immediately officer to separatel
3948 you suggest the officer? give oral direction thereafter ratify y B
When payment is made
on account of Rent, Rent
3949 A/c will be _____? Credited Debited A or B None B
Reduce his AFPPF
When PBOR goes into subscription to
Debit Balance, PAO will Stop his monthly compulsory
3950 ___? pay and allowances minimum Both None B

When PBOR is granted


Commission, action Depot
should be taken to call for Battalion
the LPC from the _____ Record Office of of the
3951 concerned by PCDA (O)? the corps CO of the unit corps PAO (ORs) D
Always use ----------
3952 language in drafting. Simple Complicated foreign tough A
When PCDA/CDA
considers that any rule or
order has infringed any Concerne
one of the canons of d
financial propriety; he Administr
should convey his opinion ative All the
3953 to? CGDA Army H.Qrs. Authority three C
When proprietor takes
business money for
personal use __ account is Either A Both A
3954 operated? Capital Drawings or B and B B
When proprietor
withdraws goods from
business, which of the
following accounts will be Drawings, Drawings,
3955 effected? Capital, Drawings Capital, Purchases Purchases Sales C
When Ram gives money
to Shyam, Ram will ____
Shyam A/c and Shyam will Debit, Credit,
3956 _____ Ram A/c? Credit, Debit Debit, Credit Debit Credit B
When RBI clears the
advice given by Defence
to debit/credit
Railways/Postal Advice
Department, it sends ____ Memo of clearance
3957 as intimation? Settlement Memo clearance certificate None B
When repairs are carred
out to Machinery, which
3958 account is debited Repairs Machinery Cash None A
When Reserve for
Depreciation on office
building is given in Trial
Balance, it will appear in Profit and loss Balance Both b
3959 ____ of final accounts? Trading Account account sheet and c C
When return air passages
are sanctioned by
Government, exchange
orders are issued by ___
branch of Army H.Qrs.on
the authority of which
payment is made to the
3960 air line concerned? AG GS E in C QMG D
When sanction has been
accorded by the
competent authority, the
grant of pensions is
notified in the form of
______ by the PCDA All the
3961 (Pensions) PPO Part II O.O. LPC three A
When sending to civil A or B as
court money deducted decided
from the salary of the amount realized by
Government servant amount realized under the Compete
under an attachment under the attachment nt A or B as
order, the disbursing attachment orders orders plus the Administr decided
officer should remit to the less the remittance remittance ative by Audit
3962 court only the ___? charge charge Authority Authority A
?Skeleton List? means the Formatio
list with which vouchers n
are forwarded by the Inspecting Main office of Command
3963 issuing depots to: Authorities PCDA/CDA ers LAOs D
?Skeleton List? means the Formatio
list with which vouchers n
are forwarded by the Inspecting Main office of Command
3964 issuing depots to: Authorities PCDA/CDA ers LAOs D
Ammendmends to CHB
relationg to Comptroll
Major/SubMajor, Minor Controller er and
Heads of accounts are Controller General General of auditor Defence
3965 issued by ---------- of Accounts defence Accounts General Secretary B
When senior officers, not
below the rank of ?, are
the users of the staff cars,
the staff officers
accompanying the senior
officers may sign the car
3966 diary Colonel Brgadier Maj Gen Lt. Gen B

When Shyam pays money


to business, Shyam
3967 account will be ____? Closed Credited Debited None B
When some person gives
money to business, cash
account is operated on
3968 ___ side? Debit Credit A or B None A

When special train is used


for movement of military
stores, one loaded brake-
van is allowed free when
the number of vehicles of 15 Four 16 Four
3969 the special train exceeds? 12 Four Wheelers 14 Four Wheelers Wheelers wheelers D
When Stores are issued by
a Depot to consuming Both Both
unit, the distribution of D copies to copies to
and E copies of issue D copy to E copy to consignee consignor
3970 voucher is done as under Consignor LAO Consignee LAO LAO LAO D

When Stores are issued by


Army to MES, the priced
copy of the voucher is AO/AAO Consignee
3971 sent by consignors LAO to GE PCDA/CDA GE LAO/RAO C
When stores are
transferred from
consuming unit to Depot,
which copy of the issue
voucher is left out while
3972 preparing the same? E D C B B
When stores are
transferred from one
consuming unit to
another, ____________
copies of issue voucher
3973 are prepared 5 4 3 6 B
When stores are
transferred from one
depot or to a unit, the
issue voucher (IAFZ-2096
or its equivalent) is
3974 generally prepared in 2 Copies 3 Copies 4 Copies 5 Copies D
When stores are
transferred from one
depot to another depot,
the issue voucher is
generally prepared in ___
3975 copies Two Three Four Five D
Ammendmends to CHB Controller
relationg to General Comptroll
Major/SubMajor, Minor Controller of er and
Heads of accounts are General of defence auditor
3976 issued by ---------- NULL Accounts Accounts General D
When stores transferred
from one MES unit to
another _____ voucher of
3977 P.M is operated? Class 2 Class 9 Class 8 Class I A
When temporary
accommodation is to be
build on hired land
____________ will be Initial
included in the compensation
3978 approximate estimates? payable first years rent Both None C

When the charged official


is for retirement during Subsisten
the period of Disciplinary ce Compassi
Proceedings, ______ Allowanc onate
3979 Pension is sanctioned? Full Provisional e allowance B
When the day on which a
promissory note or bill of
exchange is at maturity is
a public holiday, the Not valid
instrument shall be and
deemed to be due on the hence not
3980 ____ business day Next Preceding Next Same payable A
When the maker or holder
of a negotiable
instrument signs the
same, otherwise than as
such maker, for the
purpose of negotiation,
on the back or face
thereof or on a slip of
paper annexed thereto, or
so signs for the same
purpose a stamped paper
intended to be completed
as a negotiable
instrument, he is said to
3981 ____ the same? Transfer Exchange Endorse Mortgage C
When the person to
whom the proposal is
made signifies his assent
thereto, the proposal
accepted, becomes Agreeme
3982 ______? Contract Tender Promise nt C
When the subject of a
case concerns more than
one Department, no order
shall be issued until all
such Departments have
concurred, or, failing such
concurrence, a decision
has been taken by or
under the authority of the Ministry of Any of the
3983 ____? Cabinet Finance DOP&T three A

When there is a difference


of opinion between admin
authorities and CDA over
the propriety of a
recovery, matter shall be
reported to ___ for Services H.Qrs. CGDA through
3984 orders? through CDA Admin authorities Both None A
When there is a difference
of opinion between
administrative authorities
and CDA over the
propriety/rate of a
recovery, it will be Next higher
referred to ____ for Service Head administrative
3985 orders? Quarters authority DGADS CGDA A

When there is a difference


of opinion between, the
administrative authorities
and the Controller of
Defence Accounts over
the propriety of a
recovery or the rate of
recovery, the matter shall, Service
without delay, be Head
3986 reported to ______? MOD CGDA C&AG Quarters D
Amount actually paid by
the Contractor for any
article, commodity or
special work including all
proper charges is known
as ____ as defined in Marginal
3987 IAFW 2249? Total Cost Prime Cost Basic Cost Cost B
Ask All L1
to quote
When there is a tie on the
between two or more spot a
Contractors in respect of a rate
work, What action would lower Sharing of
you suggest as a person than the work
working in PCDA/CDA to Lottery between earlier between
3988 the MES authorities? Retendering All L1 amount all L1 C
When transactions are Governm
carried out by RBI, daily ent
scrolls are sent to Account
PCDA/CDA by _____ of Public Account Departme
3989 RBI Branch? CAS, Nagpur Department nt None B
When troops ordered to
move at less than 48
Hours notice, funds can
be drawn on the authority
of ECR by units from
3990 which of the following? Civil Treasury Bank Both None C

When vehicles are


procured through DGS&D,
spares to the extent of
___ requirements are
stocked by MES with
3991 approval of CE? 1 year 2 years 3 years 5 years B
When was Indian Civil
Accounts service
3992 constituted? 28126 28216 27760 27851 B

When was the IFA system


introduced in Border
3993 Roads Organisation? 1995 1996 1997 1998 A

When was the IFA system


3994 introduced in Works? 1995 1996 1997 1998 D

When we are preparing


Bank Reconciliation
Statement, we find some
difference in the
information recorded in
the Cash Book and Pass
Book. If Bank charges
shown in the Bank
statement are not found
in the Cash Book, we will
_____ the amount of
difference to/from/in the
cash book balance, when
we start with Balance as
per Cash Book (favourable
balance) and reach the update
3995 balance as per pass book? Deduct Add cash book Ignore A
When we are preparing
Bank Reconciliation
Statement, we find some
difference in the
information recorded in
the Cash Book and Pass
Book. If Bank charges
shown in the Bank
statement are not found
in the Cash Book, we will
_____ the amount of
difference to/from/in the
pass book balance, when
we start with Balance as
per Pass Book (favourable
balance) and reach the update
3996 balance as per cash book? Deduct Add cash book Ignore B
When works executed on
behalf of other Ministries
of Central Government,
___ % of Departmental
charges are charged by
3997 MES? 13.5 14.5 15.5 16.5 D
Amount for which DIDS is
originated will be verified
by Responding CDA with Amount
reference to the ___ Amount already No. of of Outstandi
reflected in the concerned recovered by instalments advance ng
3998 LPC received? originating CDA already recovered paid Balance D
When writing APAR,
officer in immediate requires Acceptabl
charge of the Section permissio e only if it
wants to refer to the n of is a
APAR of the previous PCDA/CD serious
3999 years? Acceptable Not acceptable A case B
When you find a flag D
against details of one
Army Officer in Central
Index, what do you
understand about the Death Dismissal
4000 status of his account? Deputation case Deserter case case case A
When you find a flag S
against details of one
Army Officer in Central
Index, what do you
understand about the Separate Secondm
4001 status of his account? Serving case Special case case ent case D
When you find that
certain stores have been
issued by a depot to
another, such ____ in
ledgers will be verified
4002 into the Issue vouchers? Credits Debits Both None B

When, at the desire of the


promisor, the promisee or
any other person has
done or abstained from
doing, or does or abstains
from doing, or promises
to do or to abstain from
doing, something, such
act or abstinence is called Considera
4003 a ______? Contract Tender Promise tion D
may be
booked to
may be the head
booked to of
Whenever the cost of an only one account
establishment is divided head of under
between two heads, how account which
the charge for service may be divided in as more
postage stamps is dealt may be divided in the same decided fund is
4004 with? equal proportion proportion of cost by CFA allotted B
Where a case against
Govt. Servant in respect of can be
any criminal offences is kept
under investigation, under can be
inquiry or trial, Govt. Can be removed can be dismissed suspensio directed
4005 servant from service from service n to resign C
Where a contract of sale
is not severable and the
buyer has accepted the
goods or part thereof, the
breach of any condition to treating
be fulfilled by the seller the
can be treated as a contract
______ unless there is a a ground for as
term of the to that rejecting the repudiate All the
4006 effectcontract? breach of warranty goods d three A

Where a Department feels


that the goods of the
required quality,
specifications etc., may
not be available in the
country and it is necessary
to also look for
competitive offers from
abroad, the Department
may send copies of the
tender notice to which of Indian Embassies foreign Embassies Both A
4007 the following? abroad in India A or B and B D
Where a employee has
given notice of an
accident, he shall, if the
employer, before the
expiry of____ days from
the time at which service
of the notice has been
effected offers to have
him examined free of
charge by a qualified
medical practitioner,
submit himself for such
4008 examination? 1 day 2 days 3 days 7 days C

Amount of Insurance
cover for Group B official
4009 is Rs. ____ under CGEGIS? 30000 60000 120000 240000 A
Where a Government
servant holding a
permanent post is
officiating in a higher post
on a regular basis and the
pay structure applicable
to these two posts are
merged into one Level,
the pay fixed shall be Presumpti
4010 treated as _____ pay Temporary Substantive ve Officiating B

Where a Government
servant holding a
permanent post is
officiating in a higher post
on a regular basis and the
pay structure applicable As
to these two posts are decided
merged into one Level, by the
the pay shall be fixed As opted Compete
under with reference to by the nt
4011 the ____ post Officiating Permanent individual Authority A
Where a matter pertains
to more than one PCDA Controller
controller, (Central s having
views/comments of other Command DAD cells
controllers will be Controller who ) Lucknow under
4012 obtained by ______? CGDA raises the issue centrally them B
Where a payment made
to the Court is in the
nature of a security for
staying the execution of final
the decree, the same Expenditu
4013 would be treated as Advance Deposit re None B
Where any employer is in
default in paying the
compensation due under
this Act within ____ from
the date it fell due, the
Commissioner shall
4014 charge interest? 1 month 2 months 3 months 6 months A
Where both the parties to
an agreement are under a
mistake as to a matter of To be
fact essential to the decided in
agreement, the each case
4015 agreement is ____? Voidable Void Valid on merits B
Where by a contract of
sale the seller purports to an
effect a present sale of Price agreemen
future goods, the contract Agreeme t to sell
4016 operates as ? Contract Sale nt the goods D
Where is the Eastern Air Trivandru
4017 Command situated? Shillong Allahabad m Kolkata A
Where it is anticipated
that site cannot be made
available to Engineers
within ___, the project
should not be released for
4018 execution? 24 months 12 months 9 months 6 months D

Where journey is
performed by rail without
using Form D due to non
availability of Form D in
Unit / Establishment,
reimbursement should be
claimed from __ by Army Either a
4019 Officer? Imprest Holder PCDA (O) or b None A
Amount of resource given
up in exchange for some
goods or services is
4020 defined as ______? Cost Prime Cost Price Attribute A
Where pay book of a
PBOR due for discharge is
lost or missed at the time
of Finalization of his
Discharge case, IRLA will three six
4021 be kept open for _? one month two months months months C
Where permanent
disability is not less than
60%, disability pension
(Service + Disability
element) shall not be less
than ____% of
emoluments subject to
minimum amount
4022 presccribed. 50 60 75 100 B
Where permanent
disability is not less than
60%, disability pension
(Service + Disability
element) shall not be less
than Rs. ____
i.e.minimum amount
4023 presccribed. 12000 15000 18000 21000 C

Where Pet animals are


conveyed as part of
baggage by Army officers,
the charges are restricted
by PCDA (O) to within the
maximum entitlement for Not
conveyance of baggage by Entitled class ofRoad admissibl
4024 __? Goods train officer Transport e at all A
Public
Accounts
Where RBI branch acts a Nearest Departme
focal point branch, Scrolls SBI Focal nt of the
are sent to PCDAs/CDAs Point RBI
4025 concerned by ____? RBI New Delhi RBI, CAS, Nagpur Branch Branch D

Where recovery is on
basis of calendar year
instead of FY, the entire Reduction
amount of recovery may of
be treated as __ between Expenditu
4026 2 Govts. In India? Revenue Receipt Capital Receipt re None C
Where the decree/award
is directly against the
Union of India, payment
to be made in satisfaction Public
thereof is treated as Contingency fund Consolidated Account All the
4027 Charged on ? of India fund of India of India three B
Where the disablement is
of a temporary nature,
such disablement as
reduces the earning
capacity of a employee in
any employment in which
he was engaged at the
time of the accident
resulting in the
disablement is defined as
_____ disablement under
Workmen's Temporar
4028 Compensation Act? Partial Permanent y Total A

Where the location of the


supplier and the place of
supply are in the same
State/UT,TDS @ ___ is 1% each
deducted if the deductor under
is registered in that State 2% under CGST and
or Union territory without 1% each under SGST/UTG SGST/UTG
4029 legislature SGST and UTGST 2% under CGST ST ST D

Where the location of the


supplier and the place of
supply are in the same
State/UT,TDS @ ___ is 1% each
deducted if the deductor under
is registered in that State 2% under CGST and
or Union territory without 1% each under SGST/UTG SGST/UTG
4030 legislature SGST and UTGST 2% under CGST ST ST D
Amount realized as a
result of disposal of dried
up trees, grass either by 50% to
auction or by Contract is each of a, 75% to a
4031 credited to ____? Regimental fund Government b 25% to b B

Where the location of the


supplier is in State A and
the place of supply is in
State or Union territory
without legislature B, TDS 1% each
@ 2___ is to be deducted 1% each under under
if the deductor is CGST and 2% under SGST and
4032 registered in State A? SGST/UTGST 2% under CGST IGST UTGST C
Where the payment is to
be made through Letter of
Credit, it should be
opened within ____ days
of receipt of notification
of readiness of goods for
delivery from the foreign
4033 vendor? 45 60 90 180 A
Where there is an
agreement to sell goods
on the terms that the
price is to be fixed by the
valuation of a third party
and such third party
cannot or does not make
such valuation, the Depend
agreement is thereby on case to
4034 ____? Valid Void Avoided case C

Where there is an
agreement to sell specific
goods, and subsequently
the goods without any
fault on the part of the
seller or buyer perish or
become so damaged as no
longer to answer to their
description in the
agreement before the risk
passes to the buyer, the Depend
agreement is thereby on case to
4035 ____? Valid Void Avoided case C
Where there is
inconsistency in a new
rule with some of the
existing rules, a reference
will be made to _____ by Authority who All the
4036 PCsDA/CsDA Other Controllers issued the rule CGDA three C
Where there is injunction
by Court against filling up
the vacancy on regular
basis and the post cannot
be kept vacant till the final Regular Proforma
judgement ___ can be Out of turn promotio Promotio
4037 made? promotion Adhoc promotion n n B
Where two or more scales
have been merged, the Review
existing DPC for the _____ Fresh DPC DPC
grade will be the DPC for conducte conducte
4038 the merged grade? Higher Lower d d A
Where vehicles of
indigenous manufacture
are procured by MES,
spares to the extent of
___ requirement are held Six Immediat
4039 in stock? One year Two years months e A

Where work of the same


kind is carried out by two
or more sets of workers
working during different
periods of the day, each
of such periods is called a
4040 ___ as per Factories Act? Shift Turn Tenure Slot A

Whereon ____ or more


workers are working, or
were working on any day
of the preceding twelve
months, and in any part of
which a manufacturing
process is being carried on
without the aid of power,
or is ordinarily so carried
on is defined as Factory as
4041 per Factories Act? 10 20 50 100 B
An agreement
enforceable by law is
4042 _____? Void Voidable Contract Tender C

Wherever a Departmental
Officer is appointed as
Inquiry Officer (Full time),
he should complete
Inquiry and submit his
4043 report within _? 6 months 3 months 30 Days 20 days D
Whether late tenders can Within 1
4044 be accepted? Yes No hour None B
When no.
of
children
exceeds
two due
to second
Whether under the child birth
scheme of CEA, resulting
reimbursement can be During in In all the
availed by Government Extraordinary multiple three
4045 Employee? Under suspension leave births cases D
Yes, with
Whether unsolicited bids condition
from unregistered firms s laid
can be accepted in case of down in Discretion
4046 LTE ? No Yes DPM of CFA C
Which agency allots D) None
4047 PRAN? A) SBI B) Axis bank C) NSDL of these C
Which agency is acting as
Central record keeping D) None
4048 agency for NPS? A) LIC B) NSDL C) SBI of these B

Which allowance is not


taken into account for the Annual
purpose of calculating Headquarers Allowanc None of
4049 encashment of leave? HRA Allowance e the above D
Which among following is
not associated with
4050 spelling dialogue box ? Edit Ignore Ignore all Change abc
Which among the
following is an example All the
4051 for third person voice He She They above D
Which among the
following is an example of All the
4052 first person voice I Me Ours above D
An agreement not
enforceable by law is said
4053 to be _____? Void Voidable Contract Tender A
Which among the
following is not an
example for second All the
4054 person voice Our Your You above A
Which among the
following is not an
example of first person All the
4055 voice I Me Your above C

Which among the


following omissions can
be treated as trivial errors Signing
in Tenders that may be Initial any tender & All the
4056 allowed to be corrected? Rates in words alteration in rates schedule three D
It is
requested
Pending reply from to
your office this Without your forward Please
Which among the office is not in a reply we are not the refer this
following sentence is in position to take in a position to document office
4057 first person voice? necessary action take action s letter B
Which among the
following type of
communications have a Memoran
4058 personal touch? Letter DO Letter dum Circular B
Which Appendix of
Defence Service Estimate
Vol I issued by MoD
explains Organisation and
function of Mod(Fin) and Appendix Appendix
4059 DAD? Appendix A Appendix B C D B
Which appendix of DPM
2009 gives details of
standard conditions of Appx C Appx B
4060 contract? Appx A and B Appx A and C and E and E C
Which Appendix of DPM
2009 lays down standard Appendix Appendix
4061 conditions of contract Appendix F AppendixE D C D
Which Article of
Constitution of India
defines the powers and
4062 duties of C&AG of India 149 150 151 152 A
Which article of
Constitution of India
prescribes that
Speaker/Chairman shall
not vote in the first
4063 instance ? 97 98 99 100 D
An agreement which is
enforceable by law at the
option of one or more of
the parties thereto, but
not at the option of the
other or others, is ____
4064 Contract? Void Voidable Valid One side B
Which Article of
Constitution of India
prescribes that there shall
be a Parliament for
4065 Union? 79 80 81 82 A
Which article of
Constitution of India
prescribes the procedure
4066 related to Money Bill ? 106 107 108 109 D

Which Article of
Constitution of India
stipulates that for
violation of the
Constitution, President of
India be removed form
4067 office by Impeachment? 56 57 59 61 D

Which Article of
Constitution of India
stipulates that Reports of
C&AG relating to accounts
of the union shall be
submitted to President
who shall cause them to
be laid before each house All the
4068 of Parliament 149 150 151 three C
Which Article of the
Constitution of India
defines India as a union of All the
4069 states? 1 2 3 three A
Which Article of the
Constitution of India
enables the Parliament to
possess the power to All the
4070 admit new states? 1 2 3 three B
Which Article of the
Constitution of India
enables the Parliament to
possess the power to All the
4071 form new states? 1 2 3 three C
Which article of the
constitution of India
prescribes tenure of
4072 President of India? 53 54 55 56 D

Which article of the


constitution of India
prescribes that When a
Bill has been passed by
the Houses of Parliament,
it shall be presented to
the President and the
President shall declare
either that he assents to
the Bill, or that he
withholds the assent
4073 therefrom? 108 109 110 111 D
Which Article of the
Constitution of India
prescribes the tenure of
4074 Vice President of India? 65 66 67 69 C
_ section of PCDA (O) is
responsible to deal with
Court, AFT & RTI cases on
pay & allowances Permanen
entitlements of serving t Record Technical
4075 and released officers? Legal Cell Ledger wing Section Section B
_ section of PCDA (O) is
responsible to deal with
Court, AFT & RTI cases on
pay & allowances Permanen
entitlements of serving t Record Technical
4076 and released officers? Legal Cell Ledger wing Section Section B
An annual indent for
articles of stationery Governm
required for use during ent
the following year will be Controller of Printing
sent so to ___ by Printing and PC of A Press,
4077 PCsDA/CsDA? Stationery, Kolkata CGDA Kolkata Nasik A
Which article of the
constitution of India
provides for
Parliamentary control Article Article
4078 over public finance? Article 266 Article 276 366 376 A

Which article of the


constitution of India
stipuates that the
Executive powers of the
Union shall be vested with All the
4079 the President of India? 53 (1) 53 (2) 54 three A
Which article of the
constitution of India
stipuates that the
Supreme Command of the
Defence Forces and
exercise thereof shall be All the
4080 regulated by Law? 53 (1) 53 (2) 54 three B
Which Article of the
Constitution of India
stipulates that there shall
be a Vice President of
4081 India? 60 62 63 64 C
Which authority is
empowered to audit the
sanctions issued by the Director
Govt.of India in so far as of Audit,
they relate to Defence CDA(Arm Defence
4082 Services Estimates? CGDA, New Delhi PCDA, New Delhi y) Meerut Services. D
Which authority is
primarily responsible for
carrying out physical Executive None of
4083 verification of stores? Audit Officer Test Audit Authority these C
Which authority is
primarily responsible to
carry out physical Executive
4084 verification of stores? Local Audit Officer Test Audit Authority None C
Which book is to be
referred for suspense and
4085 deposit code heads? NULL RDR Pamphlet CHB LMMHA D

Which book is to be
referred to verify the
correctness of Minor Classificat
Heads and detailed heads ion Hand
4086 mentioned in the AoN? RDR Pamplet Account Code DFPR Book D
Which branch of Air Force
H.Qrs. deals with Air officer Air officer
Offensive operations and in charge in charge
planning of joint Vice Chief of Air Deputy Chief of Administr Maintena
4087 operations? Staff Air Staff ation nce B
An appeal against final
disallowance of an audit
officer should be
submitted within ___
from date of issue of 12 24
4088 disallowance intimation? 2 months 3 months months months A
Which branch of Air
H.Qrs. Deals with Flight Air Officer i/c Air Officer i/c Deputy
4089 Safety? Administration Maintenance Chief Vice Chief C
Which branch of Army
H.Qrs deals with
construction and
maintenance of Master
accommodation and General
works for Defence Quarter Master of Military
4090 Servives? E in C General Ordnance Secretary A
Which Branch of Army
H.Qrs. deals with Bomb
Disposal and mine Quarter Master Master General of General
4091 clearing? General Ordnance Staff E in C D
Which branch of Army
H.Qrs. deals with Military
Discipline and Secretary
4092 ceremonials? QMG Branch AG Branch GS Branch Branch B
Which Branch of Army
H.Qrs. deals with leave
and pension of Military Quarter Master General Military
4093 Personnel? General Adjutant General Staff Secretary B
Which Branch of Army
H.Qrs. deals with Military Quarter Master Master General of General Military
4094 training and education? General Ordnance Staff Secretary C
Which Branch of Army
H.Qrs. deals with
Procurement policy of Quarter Master Master General of General Military
4095 general stores? General Ordnance Staff Secretary B
Which Branch of Army
H.Qrs. deals with
Remount and veterinary Quarter Master Master General of General Military
4096 Services? General Ordnance Staff Secretary A
Which Branch of Army Quarter Military
H.Qrs. deals with Works Master General of Master Secretary
4097 Policy? Engineer in Chief Ordnance General Branch C
Which branch of Army
Head Qrs. deals with Master General of E in C Military
4098 Military Law? Adjutant General Ordnance branch Secretary A
circumstances exist
that give rise to he does not
justifiable doubts possess the
as to his qualifications
An arbitrator may be independence or agreed to by the
4099 challenged only if ____? impartiality parties None a or b D
Which branch of Army Military
Head Quarters deals with MGO Secretary
4100 MT vehicles in Army? QMG Branch AG Branch Branch Branch C
Which branch of Army
Head Quarters deals with Military Secretary QMG MGO
4101 MT Vehicles in Army? AG Branch Branch Branch branch D
Which branch of Army
HQrs. Deals with Combat
4102 Development? GS AG QMG MGO A
Which branch of Indian
Army recommend for
grant of honors and MS QMG
4103 awards? GS branch AG Branch branch branch C
Which branch of Naval Asst.
H.Qrs. deals with the Chief of
Discipline of the Civilian Naval Chief of
4104 Personnel in the Navy? Vice Chief Chief of Logistics Staff personnel B
Which branch of Navy
H.Qrs. Deals with Chief of
4105 Hydrography? Chief of Logistics Chief of Material personnel Vice Chief D
Which branch of SBI acts
as e-focal point branch for
4106 CMP transactions? Delhi Mumbai Bengaluru Pune B
Which branch of the Army
H.Qrs. deals with Bomb
disposal and Mine Engineer in Chief QMG MGO
4107 clearing? GS Branch Branch Branch Branch B

Which branch of the Army


H.Qrs. deals with Issue of Military Secretary QMG MGO
4108 Commissions in the Army? Branch AG Branch Branch Branch A
Which branch of the Army
H.Qrs. deals with
Organization and
development of the QMG MGO
4109 Army? GS Branch AG Branch Branch Branch A
An army officer cannot be
granted Annual leave in
4110 combination with Furlough Study leave Sick Leave None B

Which branch of the Army


H.Qrs. deals with Pay &
Allowances and Pension QMG MGO
4111 of Army personnel? GS Branch AG Branch Branch Branch B
Which branch of the Army
H.Qrs. deals with Signal QMG MGO
4112 Equipment? GS Branch AG Branch Branch Branch D

Whose
annual
Which category of citizens income is
are exempted from paying Those below less than None of
4113 fee under RTI Rules All poverty line Rs.10 lakh the above B
Which class of P.M.
voucher will be operated
4114 for Railway Bills? 2 4 5 6 D
Which class of PM
voucher is operated to
4115 adjust MRO? 1 2 8 9 B
Which class of Punching
Medium is not operated
by Admin Pay section of
Regional PCDA/CDA
4116 office? 1 2 4 None C

Which class of punching


4117 medium is obsolete now? 5 6 7 8 C
Which class of Punching
Medium is otherwise
called as abstract of
4118 receipt and charges ? 4 5 6 8 A
Which class of punching
medium is otherwise
4119 called as Cash Voucher ? 1 2 3 4 A
Which class of punching
medium is prepared by
4120 AO GE? 9 5 6 4 D
Any qualification
acquired before
commissioned in
consideration of
which a concession Any qualification
An army officer is not in the form of which was
eligible for qualification antedate seniority minimum
4121 pay in respect of ___? is given required for entry None Both a, b D
Which class of Punching
medium is prepared in a
4122 different format ? Class 1 Class 6 Class 9 Class 8 D
Which class of Punching
Medium is used for
adjustment of credit
scrolls received in the
4123 Accounts Section? 1 2 3 4 B
Which class of Punching
Medium is used for
4124 rectification action ? 1 2 3 4 B
Which class of Punching
Medium is used for
4125 responding DIDS ? 5 6 7 8 D
Which class of Punching
Medium is used in the
4126 office of AOGE ? 4 5 6 7 A
Which class of punching
medium is used to adjust
4127 Railway Bills ? 4 5 6 8 C
Which class of Punching
Medium voucher has two
4128 parts i.e. part A & Part B? 1 2 5 8 D
Which class of Punching
Medium Voucher is used
for adjustment of MRO in
4129 DAD 1 2 5 8 B
Which class of voucher is
operated for Cash
4130 Vouchers 1 2 3 4 A
Which class of voucher is
operated for Civil ID
4131 schedules 3 8 6 9 A
An Army Officer retiring in
January of a year can
accumulate ____ days of
un availed Annual Leave
of the year of retirement
for Leave Encashment
4132 purpose? 10 15 30 60 B
Which class of voucher is
4133 operated for MES Bills 1 4 6 9 D
Which class of voucher is
operated to carry out
rectification of erroneous
4134 adjustmens? 1 2 4 5 B
Which class of voucher is
operated to compile
Abstract of Receipts &
4135 Charges? 1 2 4 5 C
Which class of voucher is
operated to compile
4136 Railway Vouchers 3 4 5 6 D
Which class of voucher is
operated to compile the
cash accounts of Imprest
4137 Holders 1 2 4 5 D
Which class of voucher is
operated to respond the
4138 DIDS 2 8 4 5 B
Which clss of Punching
Medium is used to
compile Field Imprest
4139 Account ? 5 4 3 2 A
Which Code head is used 93/020/9 93/020/8
4140 to book SBI CMP? 00/020/81 00/020/91 1 1 C
Which code head is used
to book uncredited 00/020/9 00/020/9
4141 amount under SBI CMP? 00/020/80 00/020/81 1 6 D
Which Code head is used
to clear suspense head 00/020/8 00/020/9
4142 00/020/80 ? 00/021/00 00/020/82 1 1 A
When he
is
While declared
An Army Officer will be supernumerary to as
entitled to full pay and While on duty Ex- the establishment Prisoner All the
4143 allowances? India to his corps of War three D
Which code head is used
to release the suspense 00/020/8 00/020/9
4144 head 00/020/81 ? 00/021/00 00/020/82 1 1 A
Which colour of APAR
form is used to write the
APAR of SAG level officer
in Defence Accounts
4145 Department? Blue Cream Pink Yellow A
Which colour of the form
is used for APAR of HAG
4146 officer? Yellow Blue Pink Cream D
Which Commission
suggests the Government
on matters related to
distribution of Taxes Planning Finance
between Central and Commission/Neeti Election Commissi All the
4147 State Governments Ayog Commission on three C
Which Committee
examines the accounts
showing the
appropriations of sums
granted by the House for Finance Estimates
expenditure and final Public Accounts Committee on Commissi committe
4148 expenditure and results Committee undertakings on e A
written Group
Which communication is Oral Vertical communi comunica
4149 legally valid? Communication communication cation tion C
Which component in the
sanction symbolises that
the procurement sanction Amount
has been concurred by Type of Item in the UO Number in the of None of
4150 IFA? sanction sanction sanction these B
Which copy of the issue
voucher is known as
4151 Consignee Copy? B copy C copy A copy E copy B
Which copy of the issue Extend the scope
voucher is sent to of audit and
Consignor LAO by the report to
4152 Supply Depot? D PCDA/CDA Both None C
Which copy of the issue
voucher is the office copy
of the consignee when
stores are issued from
4153 depot to unit? A B C D C
An election to fill a
vacancy in the office of
President occurring by
reason of his death,
resignation or removal, or
otherwise shall be held as
soon as possible after,
and in no case late than
___ from the date of
4154 occurrence of vacancy 3 months 6 months 9 months One year B
Which copy of the issue
vouchers is called as
Receipted copy of the
Consignee when stores
are transferred from one
4155 depot to another? C D E B D
Which Corps of Indian
Army provides a pool of
unskilled Military labour
for supply and Defence
maintenance of Forces in Security Armoured
4156 the Field? MES Pioneer Corps Corps Corps B
Dept. of
Which Department of Defence
Ministry of Defence deals Research Dept. of
with advising Government & Ex
on scientific aspects of Dept. of Defence Developm Serviceme
4157 Military Equipment? Dept. of Defence Production ent n welfare C
Dept. of
Defence
Which Department of Research Dept. of
Ministry of Defence deals & Ex
with appeals on account Dept. of Defence Developm Serviceme
4158 of Family Pension? Dept. of Defence Production ent n welfare D
Dept. of
Defence
Which Department of Research Dept. of
Ministry of Defence deals & Ex
with indigenization of Dept. of Defence Developm Serviceme
4159 imported stores? Dept. of Defence Production ent n welfare B
Which Department of Departme
MOD is responsible to Dept. of nt of Ex-
deal with matters relating Dept. of Defene Defence Serviceme
4160 to Parliament? Dept. of Defence Production R&D n A
Which department under
Ministry of Finance starts Dept of Dept of
the process of Budget Dept of Financial Economic
4161 formulation? Dept of Revenue expenditure Services affairs D
Which digit in DIDS
number indictes the class
4162 of voucher 5th 6th 7th 8th C

which document gives a


detailed analysis of the
economic situation of the
country and is presented
to parliament a few days
before presentation of the appropriation economic
4163 annual budget? account report of PAC DDG survey D
Which document is issued
during August or the first
fortnight of September
every year which starts Appropria
the process of Budget Annual financial Annual budget tion None of
4164 formulation? statement circular account the above B
An employee who gets
3rd MACP is not eligible
4165 for further ____? MACP upgradation Promotion Both None A
Which E, the function of
audit looks into the aspect
of achieving the targets Effectiven All the
4166 systematically? Economy Efficiency ess three B
Which E, the function of
audit looks into the aspect
of minimum operating Effectiven All the
4167 cost Economy Efficiency ess three A

Which E, the function of


audit looks into the aspect Effectiven All the
4168 of pre determined plans? Economy Efficiency ess three C
Which f the following
items of expenditure is
not compiled in the
Punching Medium in GE
4169 office? CP voucher ISA voucher Both None A
Which field of accounting
deals with cost Personal Financial
assertainment and cost Management accountin accountin
4170 control? Cost accounting accounting g g A
Which field of accounting
deals with the preparation
and interpretation of
financial statements and Personal Financial
communication to the Management accountin accountin
4171 user of the accounts ? Cost accounting accounting g g D

Which field of accounting


is concerned with internal Personal Financial
reporting to the managers Management accountin accountin
4172 of a business unit? Cost accounting accounting g g B
Which fields available in a Letter
letter is not there in number
4173 office memorandum ? Salutation Subject and date Signature A
Which files are treated as Confident
important files in DAD ial and
offices while handing & other
taking over process is important All the
4174 done between officers? Top Secret Secret files three D
Which form is used for
Class 8 voucher (for IAF CDA IAF CDA
4175 responding DIDS) in DAD? IAF CDA 336 IAF CDA 338 - A 336 -A 338 B

An employee who gets


promotion on 01.01.2020 On
will get his Annual clearance
Increment on ______ in 01.07.202 of
4176 normal course? 01.07.2020 01.01.2021 1 probation A
Which form prescribed in
DPM 2009 is used for cost
4177 analysis? DPM 20 DPM 22 DPM 23 DPM 25 D
Which head denotes the Detailed Object
4178 Function ? Major Head Minor Head Head Head A
Which head denotes the Detailed Object
4179 Programme ? Major Head Minor Head Head Head B

Which head is the primary Detailed Object


4180 unit of appropriation? Major Head Minor Head Head Head D
Govt
servant
endeavou
A Govt servant r to
shall canvass or prevent
otherwise any
interfere with or member
use his influence of his
A Govt. servant in connection family
qualified to vote at with or take part form
such election may in an election in taking
Which is against the CCS exercise his right to legislature part in All of
4181 (Conduct) Rules? vote. election only elections. these B
Garden
Reach
Which is not a public Shipyards
sector undertaking under and Vehicle
administrative control of Mishra Dhatu Goa shipyard Engineers Factory
4182 MOD? Limited limited limited Jabalpur D

Eastern Southern
Which is not an Air Force Western Air Central Air Air Air
4183 Command? Command Command Command Command D

Restrictio
n of travel
by Air
India only
is not
applicable LTC can
for travel be availed
by air and during
claiming Saturday/
LTC 80 tickets of fare of Sunday/O
Which is not one of the Travel should be Air India only entitled ther
conditions for only as per should be class by closed
4184 reimbursement of LTC? entitlement purchased rail Holidays D
Which is not one of the
demands for grants
submitted by Ministry of
Defence under Defence Defence
4185 Service Estimates? Army Navy Pensions None C
Which is the most Non-
common form of Verbal verbal
communication used in Oral Written communi communi
4186 Government set up? Communication Communication cation cation B
_% of B vehicles allotted
for overhaul programme
can be earmarked for
retrieval of spares to
complete remaining
4187 vehicles in a Base wksp 1 2 3 5 D
_% of B vehicles allotted
for overhaul programme
can be earmarked for
retrieval of spares to
complete remaining
4188 vehicles in a Base wksp 1 2 3 5 D
An employee who wants
to switch over to VII CPC
pay structure from VI CPC
after 01.01.2016, he can
retain VI CPC pay A or B A or B
structure up to date of whicheve whicheve
4189 ____? Promotion Next Increment r is later r is earlier D
Which is the most
commonly used tyupe of Audit Memoran
4190 correspondence? DO letter Circular Report dum D
Which is the RDR
conversion head for Air 00/007/0 00/007/0
4191 force? 00/006/01 00/006/02 0 1 C
Which is the RDR
conversion head for 00/007/0 00/007/0
4192 Army? 00/006/01 00/006/02 0 1 A
Which is the RDR
conversion head for 00/007/0 00/007/0
4193 Navy? 00/006/01 00/006/02 0 1 B
Which is the RDR
conversion head for 00/007/0 00/007/0
4194 Ordnance factories? 00/006/01 00/006/02 0 1 D
Which is the RDR
conversion head for R 00/011/0 00/007/0
4195 &D? 00/006/01 00/006/02 0 1 C
Which is the suspense
code head used to book
amount remitted through 00/020/8 00/020/9
4196 MRO ? 00/021/00 00/020/80 1 1 B
Which language is directly
understood by the
computer without Assembly High level Machine
4197 translation program? BASIC language language language language abc
Ministry
Which Ministry is of Surface
responsible for the Transport Ministry
administration of Coast Ministry of Ministry of Home & of
4198 Guard? Shipping Affairs Highway Defence D
Which Ministry should be Ministry
consulted for accepting Ministry of
invitation for free Finance Ministrys Ministry of Home of Civil External
4199 inaugural flights as a gift? acceptance Affairs Aviation Affairs C

Afternoon
An employee whose birth of the last Afternoon
date is the first of the The Forenoon of Afternoon of the day of the of the last
month shall retire on the the last day of last day of the preceding day of the
4200 ______ preceding month month month month C
Which mode of tendering
can be used if it is felt that
the goods/services of the
required
quality/specification may
not be available in the Foreign World
4201 country. Open tender Global tender Tender Tender B
Power of
Attorney
Contract has been is verified
Which of following is Contract has not concluded by CFA Security with
incorrect with reference been made by a with Registered Deposit is duplicate
4202 to Audit of Contracts? minor Contractor enforced of GPA D
Audit fee
is paid by
Cantonm
Cantonment ent Board
Boards being part is
of MOD do not Cantonment PCDA/CD None of
Which of one these is have to pay audit Boards are to pay A asks for these is
4203 correct fee audit fee the same correct B
Which of the folloing
techniques of inventory
control is done to
ascertain usage and Fixation
investment on various Order cycling ABC of stock
4204 items of store in Costing? Two Bin system system Analysis levels C
Which of the following
absence is not a type of
leave but treated as duty Sick List
in the case of Concessio
4205 Commissioned Officer? Annual Leave Furlough n Sick Leave C
Which of the following Income and
Account adopts cash basis Receipts and Expenditure
4206 of Accounting? Payments Account Account Both None A
Which of the following
Account includes both Income and
capital and revenue Receipts and Expenditure
4207 items? Payments Account Account Both None A
Which of the following
Account includes items
pertaining to the Income and
preceding, current and Receipts and Expenditure
4208 succeding year? Payments Account Account Both None A
Which of the following
Account takes into
account of the
outstanding expenses and Income and
Income Due for the Receipts and Expenditure
4209 accounting period? Payments Account Account Both None B
Which of the following
Accounts are classified
under six tier Grants of Defence
4210 arrangement? MOD Civil Services Both None A
An error no matter how
old and small it may be,
must be corrected if it Remittanc All the
4211 affects ______Head Debt Deposit e three D
Which of the following
accounts are closed with All the
4212 Credit balance? Bank Overdraft Creditors Capital three D
Which of the following
accounts are closed with Machiner All the
4213 Debit balance? Cash Furniture y three D
Which of the following
accounts are not audited Subsidiary Map
4214 by LAO? Ration Accounts Store Accounts Accounts Accounts D
Which of the following Taking official
actions by a Senior documents out of Speculati
Auditor working in DAD Taking a casual office with ng in
violates the Discipline meal with a permission of his stock All the
4215 Rules? Contractor AO market three C
Receiving money
from
Which of the following officers/soldiers in Postal Collections
actions by Field Cashier is settlement of from Field Post
4216 objectionable? public claims Offices Both None D
To pay advance of
Which of the following pay to officers on
Supply of funds to Cashing
actions by Field Cashier presentation of Field Imprest of private
4217 you would object in audit? personal cheques Holders cheques a & c C
Wrong
allocation
of
expenditu
re to a
code
head
Which of the following other
actions by GE cannot be Payment of RARs in than
objected to directly in excess of work Mistakes in Cash specific
4218 audit by DAD against him? done Book head None D
Confer with
admin authorities
Making to obtain
Which of the following independent evidence in
actions by LAO is not in inquiry in a unit support of
4219 order? with PBORs observation Both None A
Which of the following
actions by PCDA (O) is not
correct in the case of
Funds paid by Field Such amount is Demand Acknowle
Cashier to Field Imprest noted in a demand Intimated to dgement DIDS is
4220 Holders? register respective PAO watched raised D
Over
ruling the
Which of the following Correspondence decision
actions by PCDA is in with GOI on Audit decision on of earlier
4221 order? routine matters Hypothetical Case CDA All A

Individual
might
have
An individual& name is transferre
appearing in the DHR but d
not in the Loan schedule. The loan might out/retire May be
4222 What may be the reason? NULL have liquidated d/expired an error A
Which of the following
actions is not prescribed
under SH Act, while Transfer the Grant leave to the
4223 inquiry is in progress? aggrieved woman aggrieved woman Both None D
Concurrent credit
Which of the following verification in Not signing in Not
actions of AO GE will you respect of LP Construction signing on
4224 not object in audit? Stores Accounts MER None A
Extension
of Tender
Opening
Which of the following Date
actions should not be Extension of After Due
done at all by the Buyers Amendment to the Tender Opening Date of
4225 of Defence? RFP Date Opening None D
Which of the following
actions will be taken
simultaneously at the
time of opening of new New CDA (O)
IRLA in respect of Army New Case file is Account Number
4226 Officer? opened is allotted Both None C
Which of the following Rendition of
activities Accounts section Monthly
of a PCDA/CDA does not Banking of Expenditure DID
4227 deal with? Regimental funds Returns to units schedules None D
Which of the following Collection of Rent Maintena
activities do not fall under & allied charges nce
the ambit of Engineer of Def. Buildings Services
Services provided by Care taking of leased to third to Def.
4228 MES? Defence Buildings parties Buildings None D
Which of the following
activities is not covered
under the definition of
Manufacturing as per the
4229 Factories Act? Washing Repairing Storing None D
Which of the following
acts are not supposed to
be done by Public Trying to solve the
Information Officer under problem of the RTI Interpret the
4230 RTI Act? Applicant information None Both D
Assisting the
executive
authorities to the
Establishing a fullest extent
personal contact possible in
with all the Army matters relating
Which of the following officers with whom to Settlement of
acts by LAO, you would he is concerned in outstanding audit
4231 say violation of Discipline? duty? objections Both None D
Which of the following
acts can be done by the Reporting
same officer in the case of ,
APAR in three tier system Reviewing Reviewing
otherthan in the case of Reporting, Reporting, , and
4232 Stenographers? Reviewing Accepting Accepting Accepting C

An individual& name is Individual might


appearing in the DHR but have transferred
not in the Loan schedule. The loan might out/retired/expir May be All the
4233 What may be the reason? have liquidated ed an error above D
Undertaking
Which of the following occasional work
acts done by Government Undertaking of a literary,
servant without prior honorary work of a artistic or
sanction is violation of social or charitable scientific
4234 CCS Conduct Rules? nature character Both None D
Giving similar
Which of the following representation Seeking Direct
Acts would be treated as individually by a access to
violation of Discipline by a Group of PCDA/CDA to
4235 DAD employee? Employees meet personally Both None D

Which of the following Giving a Sub


acts, a Contractor can do Transfer of Contract to
without the knowledge of Contract to another specialist
4236 Accepting Officer of MES? another Contractor firm Both None D
Which of the following
acts, you would say
violation of conduct rules
by a government Taking temporary
4237 employee? Speculation loan from a friend Both None A
Permanent
Which of the following Advances
advances are not sanctioned for
compiled to Advances Local purchase of
4238 Head? Advance of Pay petty stores Both None A
Which of the following Advance
advances cannot be paid for
from cash assignment by Advance of TA/DA Medical
GE, though urgent in for Temporary Treatmen
4239 nature? Advance of Pay Duty t None C
Which of the following
advances does not require
to be posted in DHRs
maintained in Accounts House Building Advance
4240 Section Advance PC Advance of Pay None C
Which of the Following
Allowance in respect of
Prisoners of war will be
discontinued by PCDA (O) Specialist All the
4241 Pune? Para Allowance Allowance HAUCA three C
Which of the following
allowance is admissible Flying
along with Siachen Allowanc
4242 Allowance? HAFA HAUCA e None A

Which of the following All the


allowances are admissible allowance
to PBORs irrespective of All the peace s that are
period of their availing All Field station rationaliz
4243 leave? Allowances allowances ed None C
An Individual& name is
appearing in the loan
schedule but not in the May be a
DHR. What may be the May be a New transferre May be
4244 reason? NULL Loan d in Case an error A

Which of the following


allowances is admissible
concurrently with SCCIA in
4245 respect of Army Officers? HAFA CFAA CMFAA HAUCA D

Which of the following Travelling Sumptuar


allowances is not a Bad Climate Island Duty Allowanc y
4246 compensatory allowance? Allowance Allowance e allowance D
Which of the following
allowances is not Special
admissible concurrently Para Reserve Commando
4247 with Para Allowance? Allowance Allowance Both None C
Which of the following
allowances is not
admissible in respect of Specialist
officer declared Prisoner Entire Pay and Allowanc
4248 of War? Allowances Para Allowance e HAUCA D
Which of the following
amounts need not be
deposited through MRO GPF Final
at the end of March Withdrawal
remaining Balance of Training amount in respect
4249 unexpended/paid? Grant of employee Both None B
Which of the following
appointments are known
as Tenure appointments
in respect of Army Lt. Gen of All the
4250 Officers? Chief of Army Staff DGAFMS AFMS three D
Which of the following are
claimed through proper
format (Not adjusted
through Part II O.O.) by camp kit All the
4251 Army Officers? Outfit allowance language awards allowance three D
Which of the following are Matters
excluded from Cost Appropriation of of Pure All the
4252 Accounts? Abnormal Costs Profit Finance three D
Which of the following are
not concerned with
verification of
Construction Accounts of
4253 GE office in general? PCDA Main Office AO GE RAO/LAO None A
Which of the following are
not diarized in Records
section of PCDA/CDA D.O.
4254 office? Bills Valuables letters None C
An Individual& name is
appearing in the loan
schedule but not in the May be a
DHR. What may be the May be a New transferred in May be All the
4255 reason? Loan Case an error above D
Which of the following are
not parts of Two Bid
System? (1) Technical Bid
(2) Commercial Bid (3)
4256 Initial bid (4) Final Bid 1,2 2,3 1,3 3,4 D
Which of the following are
not supposed to be
intimated through LPC by Date up to which Details of
4257 noting therein? Retrenchments paid pay None A
Which of the following are
represented by 15 digit Six tier
4258 number? classification DID schedules Both None C

Which of the following are Damages


required to be paid from caused to
DSE (Rent/compensation) Central Govt. Railways
when services of other building used by Use civil in
4259 departments are utilized? Defence office Aerodrome accident None D

Receipt Issue
voucher voucher
Receipt voucher of Issue voucher of of the of the
the consignor & the consignor & consignor consignor
Which of the following are issue voucher of receipt voucher & &
4260 same? the consignee of the consignee consignee consignee B

Sub
Contract
expenses
Which of the following are Hire charges of for special
treated as Direct Royalties charged plant when used processin All the
4261 Expenses? as a rate per unit for specific job g three D
Which of the following
aspects is not covered at Allotment
the Expenditure Angle Vetting of Draft of U.O.
4262 Stage of IFA proposal? Vetting of CST Supply Order Number None A
Which of the following
awards do not fall under Workmen's awards involving
the category of Charged Compensation Act refund of Security
4263 Expenditure payments? of 1923 Deposits Both None C
Which of the following
banks are declared as C) Axis D) None
4264 Trustee bank under NPS? A) SBI B) PNB bank of these C
Which of the following
banks is authorized by RBI
to deal with Foreign HDFC All the
4265 Transactions? SBI Canara Bank Bank three D
An item appearing on the
crredit side of the Trial
balance is posted at ___
unless deducted from
items posted on other Debit side of Debit side of the Any of the
4266 side? Trading Account P& L Account two None D
Which of the following
banks is nominated by
MOD to function as HDFC
4267 treasury? Axis Bank ICICI Bank Bank None D
An advice to
reduce
An advice to expenditure
Which of the following by reduce expenditure without
PCDA/CDA is not an with the compromising the
example of Financial introduction of a quality and Both 'A' None of
4268 Advice? new practice. purpose. and 'B' these A
An advice to
reduce
An advice to expenditure Both
Which of the following by reduce expenditure without 'A&
PCDA/CDA is not an with the compromising the #39; and
example of Financial introduction of a quality and 'B&# None of
4269 Advice? new practice. purpose. 39; these A
Which of the following Conversion of
can be claimed as a right Leave of one kind
under FRSR Part III Leave of leave into
4270 Rules? Leave another Both None D
Alternatio
ns
Which of the following necessiat
can be classified as ed by
original works for budget Extension of Special Repairs to Technical All the
4271 purposes? Runways Buildings reasons three A
Which of the following
can be found in the details
supplied by EDP Centre to
Pension Cell to complete
the LPC-cum-Data Sheet Details of Home
4272 in FS cases? Dependents Gallantry Awards Town None B
Which of the following
can be protected/carried
forward to new
service/post once joined
by giving technical
resignation in the old
4273 post? Pay LTC Both None C
Which of the following
can be recovered from
Subsistence Allowance at Refund of
the option of suspended GPF All the
4274 employee? Income Tax GPF subscription Advance three C
Disagree
ment of
the
Accepting
officer
with
Remaks
Disagreement of of
Which of the following Disagreement of Reviewing Officer Reporting
can be treated as Adverse Reporting Officer with Reporting /Reviewin
4275 Remarks in APAR? with Self Appraisal Officer g officers None D
Which of the following
can be used for despatch
4276 of dak by post? Service Labels Franking Machine Both None C
An item appearing on the
crredit side of the Trial Liabilities
balance is posted at ___ side of
unless deducted from the
items posted on other Credit side of Credit side of the balance Any of the
4277 side? Trading Account P& L Account sheet three D
Which of the following
can not be Office
reflected/accounted for Pay and Contingen
in Depot Contingent Pay and Allowances of cies
Return by ASC supply Allowances of Temporary Expenditu
4278 Depots? Pernabent laboour laboour re None C
conduct of the
servant is so He/she
grossly immoral does not
Which of the following that all possess
can tantamount to reasonable men good
misconduct that makes a will say that communi
Government servant liable Occasional Late he/she cannot be cation
4279 for disciplinary action? Attendance trusted skills None B

An officer
Which of the following If the move is attached to unit
cannot be classified as a undertaken in at another station
permanent move for an pursuance of tour on disciplinary
4280 army officer of inspection grounds Both a, b None C
Which of the following
cannot be combined with Casual Both B &
4281 Joining Time? Earned Leave Half Pay Leave Leave C C
Which of the following Refund of
cannot be recovered from GPF All the
4282 Subsistence Allowance? Income Tax GPF subscription Advance three B
Which of the following
cannot be recovered from
the GPF final Amount
accumulation of misappropriated
4283 employee? Government Dues by him Both None C
Which of the following
cases is included in IRLA
not generated Report in Officers posted to Officers on
4284 PCDA (O)? Embassies abroad Deputation Both None C

Advance
of salary
is deemed
Excess IT to be
recovered in a salary due
month can be on the
Which of the following No cash refund of adjusted by under date
cases is true with IT can be made recovery in next when the
reference to recovery of without the month if it is in advance
Income Tax from Pay and authority of IT same financial is All the
4285 allowances? Officer year received three D
Which of the following
casualties in respect of Grant of
Army officers is not Military
published through Part II Admission to Discharge from Service All the
4286 Office Orders? Hospital Hospital Pay three C

Which of the following


casualty in respect of DAD
Employee is not required
to be published through
4287 Part II Office Order? Leave Retirement Both None D
Para pay
An officer (permanent will not
incumbent) in receipt of be issued
parachute pay is placed until the
under suspension. The result of Para pay
duties have been Para pay will be Para Pay will be the is payable
attended to temporarily admissible to the admissible to the enquiry is to both
by another officer. In temporary permanent promulga the
4288 these circumstances incumbent incumbent ted officers. C
Which of the following
Category is not prescribed
in respect of Training
4289 Establishments in Army? C B A None A
Which of the following
category of work does not Generatio
get covered under n of
4290 Internal Audit Report? Regulatory audit Loss of Revenue Revenue None D
Which of the following
cells does not function
under Ledger Wing of Pension
4291 PCDA (O)? Rent Cell Nominal Roll Cell cell PLI Cell D
Pension/L
Which of the following eave
cells/sub sections work Salary
under Accounts Section of Contributi All the
4292 PCDA (O)? PLI Field Cashier on three D
Cert. that
original
Which of the following demand
certificates you would placed on
look into while carrying normal
out audit of Bills on source
account of Local Purchase NAC from Normal Cert. that items has been All the
4293 of AOC supplies? Source not for stock cancelled three D
Which of the following
charges are not
reimursable for train Dynamic
4294 journey on tour? Premium Tatkal Tatkal fare None D
Which of the following
claims are of non
recurring nature and are
not passed through Audit Officiating Reimbursement
cage of IRLAs of Army Command of Medical Terminal All the
4295 Officers? Allowance charges (OPD) Gratuity three D
Which of the following
class of voucher PM is
operated by Accounts
Section of PCDDA (O) for
Monthly Pay and
Allowances of Army
4296 Officers? 1 2 4 5 C
Which of the following
clauses is a price safety
mechanism in a Rate Liquidated Repeat Security
4297 Contract? Damages Fall clause Order clause B
Which of the following Prefix/Suf
combinations is not fix to
admissible in respect of Prefix/Suffix to Prefix/Suffix to Regular
4298 Compensatory Leave? Regular Leave Casual Leave Holidays None D
__ % of expenditure (max.
limit) is supposed to be
expended in the month of
March, as per guidelines
on Control of Defence
4299 Expenditure? 10 12 15 20 C
__ % of expenditure (max.
limit) is supposed to be
expended in the month of
March, as per guidelines
on Control of Defence
4300 Expenditure? 10 12 15 20 C
An officer appointed to
the IDAS by direct
recruitment shall be on
initial probation for a
4301 period of __________? 4 years 3 years 2 years One year C
Which of the following
components of CDA (O)
Account Number remains
4302 unchanged? First Second Third None C
Which of the following It does
conditions is true with not count
reference to Maternity It is debited to as service
leave of a female Leave is granted on Earned leave for All the
4303 government employee? full pay account pension three A

Which of the following Lump As


contracts is concluded for Item Rate Sum decided
4304 artificers work by MES? Term Contract Contract contract by GE A
Which of the following
controllers are involved in
the process of preparation
of Estimates for Defence CDA, All the
4305 Pension? PCDA (P) Allahabad CDA (PD) Meerut Chennai three A

Which of the following


Controls is not prescribed
in Parliamentary set up Administrative Accountin Audit
4306 India? Legislative Control Control g Control Control C
Which of the following
corps is responsible for
purchase of food stuffs for Army Medical Army Service Military All the
4307 Indian Army? Corps Corps Farms three B
Cheques issued
Cheques received recorded in the
Which of the following recorded in the cash book, but
create a difference in the cash book but not not presented to
bank balance as per cash deposited into bank by the
4308 book and Pass Book? bank beneficiaries Both None C
Which of the following
DAD offices deals with
payment of bills relating Jt. CDA
to third party payments of PCDA (AF) CDA (AF) New (AF) All the
4309 Air Force PSUs? Dehrudun Delhi Nagpur three B
Which of the following
DAD offices does not AO DAD
come under the ambit of MOD
Defence Accounting (Civil), IFA HQ
4310 Circles? PCDA (O) Pune PCDA (SC) Pune New Delhi (SC) Pune D
D.O.
letters
Which of the following addressed
Dak is diarized in to
Administration section PCDA/CD
(specifically) in a Regional Covers received A/Addl. All the
4311 PCDA/CDA office? Confidential covers from CGDA office CDA three D
An officer drawing pay in
pay level 8 is authorized
to travel by ----------- in
Duronto/Rajdhani Train AC 3rd Executive
4312 during TD. AC 1st Class AC 2nd Class Class Class B
Which of the following
days is treated as a
working day in respect of
a Government employee day on which
for the purpose of pay retiring on
4313 and allowances? Day of death superannuation Both None C
Which of the following
deals with matters Defence
relating to indigenous Defence Ministers Defence Ministers Ministers
production of Defence (Production and Appellate Committe All the
4314 Stores? Supply) Committee Committee e three A
Which of the following
demands against an
employee transferred
from audit jurisdiction of House
one CDA to another is Building All the
4315 transferred through DEA? Advance of Pay Advance of TA/DA Advance three C
Which of the following
Departments is not Department of Military Armed
covered under MOD (Civil Defence Engineer Forces
4316 Estimates)? DAD Production Service Tribunal C
Which of the following
details is not recorded in
Last Pay Certificate issued
in respect of transferred Demands Home
4317 official? Date of Birth outstanding Town None C
Which of the following
details need not be
required to be mentioned Reasons for
by the applicant under RTI seeking
4318 act? Contact details information Both None B
Which of the following
Disciplinary proceedings
are supposed to be
completed before
retirement of the charged
4319 official? Major Minor Both None B
TA/DA
Which of the following do claims of Pay & All.
not pass through Cash Ind. Of Civilian
Assignment Cash book of Office Contractors Employee Employee
4320 GE Contingencies payments s s D
Which of the following
document is not diarized
in the Records Section of
4321 CDA office? Bill Valuable Letter None D
Which of the following
document is not required
to be verified while
auditing local purchase
4322 bills? Sanction CRV Invoice None D
An officer granted special
outfit allowance leaves his
qualifying appointment
within one year. He has to 1/3 of the 1/4 of the
4323 refund Half of the amount full amount amount amount A
Which of the following
documents are not Construti
fowarded to CDA through on
4324 AO GE every month? MER Cash Book Accounts None C
Which of the following
documents are sent to AO
GE for audit along with Contracto
final bills of MES Measurement rs order All the
4325 contracts? Book Works Diary book three A
Which of the following
documents is diarized as
Valuable in a Regional All the
4326 CDA Office? LTC claim G.P. Note CEA Claim three B
Which of the following
documents is not received
along with Debit Scrolls
from Focal Point Branches Paid Emergency
4327 of Banks? Paid Cheque Cash Requisition Both None D

Which of the following


documents is not relevant
for opening of IRLA of
newly commissioned Government
4328 Army Officer by PCDA (O)? Part II order sanction Form A LPC D
Which of the following
documents is not required
to be submitted by
Government servant, who Advertisement in Gazette
requests for change of his Deed in the prominent local Notificati
4329 Name? prescribed form news paper on None D
Which of the following
documents is not required
to open a IRLA in PCDA
(O) in respect of Officer Part II order
granted commission in regarding
4330 Army? Commission order reporting to duty LPC None C
Which of the following
documents need not be
submitted to DPC for their
recommendations
regarding promotion of Recruitme
4331 employees? Seniority list APARs nt Rules None D
Which of the following
documents need not be
submitted to Paying Ink signed
Authority for payment copy of
4332 along with the Bill? CRV Supply Order invoice None D
Which of the following
documents need not be
verified in audit of Ration Service
4333 Returns? Part II order LPC Book None C
An officer has lost some
articles while performing
duty. He seeks
reimbursement. Which of Equipment issued Other
the following can be free of cost by expensive
4334 admitted Jewelry government articles None B
Which of the following
does not apply to the Change of
upgradation under Designati All the
4335 MACPS? Seniority Roster Reservation on three D

Commitm
ent by the
third
Which of the following party that
does not become a factor they will
for consideration by refund in Fulfillmen
PCDA/CDA to release Legal case t of
4336 provisional payments? Urgency complications required liability C
Which of the following
does not come under Semi
Behaviour wise Variable
classification of Variable overhead
4337 overheads? Fixed Overheads Overheads s None D
Which of the following
does not come under Percentage Rate Item Rate
4338 Measurement Contracts? Term Contract Contract Contract None D
Which of the following
does not come under Behaviour Element
4339 Overhead classification? Functions wise Cost wise wise wise B
Which of the following
does not come under the
ambit of valuable
documents while diarising Indemnity
4340 in a CDA office? Complaint Cheque Bond None A
Which of the following
does not come under the
purview of the definition Purchase order for
4341 of Contract as per DPM? items of stores Price Agreement None Both C
Which of the following Earnest
does not fall under Money
4342 Deposits Security Deposits Field Deposits Deposits None C
Which of the following
does not fall under the
ambit of appropriation Expenditu All the
4343 audit? Transaction audit Sanction audit re audit three A
Which of the following
does not fall under the
ambit of appropriation Transacti All of
4344 audit? Sanction Audit Expenditure Audit on Audit these C

An officer is placed at Pay


level 12 in Pay Matrix. His
Accommodation
entitlement (Max) per day
4345 during TD is Rs 5000 Rs 4000 Rs 6000 Rs 4500 D
Recovery
Which of the following of LF &
does not fall under the Payment of rent, Allied
4346 ambit of Barrack services? Quartering rates & taxes charges None D

Estates of
Which of the following deceased
does not fall under the Unissued pay and Office allowance men and
4347 ambit of public fund? allowances fund deserters None D
Which of the following
does not fall under the
ambit of types of Service
4348 contracts? Rate Contract Price Agreement Contract None D
Optimal
Which of the following Resource
does not fall under the Managem
broad categories of ent/Econ
Internal Audit Report omy
submitted by PCDA/CDA Generation/Loss Suggestio
4349 to CGDA? Regulatory audit of Revenue n None D
Which of the following
does not fall under the Sanctions
categories of sanctions to
and orders affecting Rules and general Grants and Expenditu
4350 financial transactions? orders appropriations re None D
Which of the following
does not fall under the
category of valuables for Service
the purpose of diarizing in Medical History Record of
a Regional PCDA/CDA Sheet Roll of a sheet of a DAD a DAD
4351 office? PBOR employee employee None D
Which of the following
does not fall under the
category of Advances in Sector K - Sector F-
Defence Service Sector L - Suspense Deposits and Loans and
4352 Accounts? & Advance Advances Advances None D

Which of the following Bad


does not fall under the Free Passage by Climate Hard Area
category of Compensatory Travelling Air to a place Allowanc Allowanc
4353 Allowance? Allowance outside India e e B
Which of the following
does not fall under the
category of Movable
Property as far as CCS
Conduct Rules are
4354 concerned? Radio Motor Cycle Shares None D
To verify
whether
Which of the following To secure all Expenditu
does not fall under the To verify receipts are re is To
purview of primary completeness of brought to authorize prescribe
4355 function of audit? accounts account d rules D

An Officer responsible to He should


collect certain obtain
Government dues has permissio
rejected a cheque n of Prior
received on the due date higher permissio
of receipt of the said authoritie n of CDA
4356 dues. Comment In order Not In Order s required A
Which of the following
does not form a broad Generatio
category covered in the n of
4357 Internal Audit Report Regulatory Audit Loss of Revenue Revenue None D
total outstanding
liabilities of the external
Central debt
Which of the following Government on total outstanding valued at
does not form part of the security of the liabilities in the current
Central Government Consolidated Fund public account of exchange
4358 Debt? of India India rates None D
Which of the following
does not form part of
Classification of cost on Pre-determined Standard
4359 the basis of time? Historical Costs costs Costs None D
Which of the following
does not form part of Semi
Classification of cost on Direct/Ind
4360 the basis of traceability? Direct costs Indirect costs irect costs None C

Which of the following


does not form part of Pre-
determined costs while
doing Classification of cost Pre-determined Standard
4361 on the basis of time? Historical Costs costs Costs None A
Which of the following
does not form part of Coste Schedule of Contractor's
4362 Technical Sanction? works Percentage None Both C
Which of the following
does not have a Proforma
Account in RBI, CAS
4363 Nagpur? Defence Home Ministry Railways None B
Which of the following
does not have a sub office CDA (Funds)
4364 under them PCDA (O) Pune Meerut Both None C
Which of the following Beyond
does not indicate the Economic Serviceabl
4365 condition of stores? Surplus Unserviceable Repairs e A

National
Which of the following Foundatio Jawaharla
does not permit a n for l Nehru
Government servant to National Defence communa Memorial
4366 collect contributions for? Fund Flag Day Fund l harmony Fund D
An officer retired on
reaching the prescribed
age limit for compulsory
retirement with at least
15 years Commissioned
service qualifying for
pension but whose total Short Service
service is less than 20 Commissioned
4367 years is known as ___? Officer Late Entrant Both None B
Which of the following
dues is not posted in the
Demand Register by Pay
sections of PCDA/CDA Advance
4368 office? Licence Fee bills Advance of GPF of Pay None A
Which of the following
entries in a cheque should
be free from any Name of the Name of the All the
4369 alteration? Treasury payee Amount three B

Which of the following


EOL granted automatically
count as qualifying service due to inability of for pursuing
for pension and an officer to join or higher Technical
increments without any rejoin duty on a/c and Scientific
4370 further sanctions? of Civil commotion Studies Both None C
Which of the following Errors of Compens
errors cannot be traced if Ommission in Errors of ating All the
4371 trial balance is tallied? Journal commission Errors three D
Which of the following
Examination is not
conducted by UPSC for
recruitment of University
Commissioned Officers of Entry
4372 Indian Army? NDA CDSE Scheme None C
Which of the following
expenditure does not Expenditure out of Expenditure out Charged
require vote by Consolidated Fund of Contingency Expenditu
4373 Parliament of India Fund of India re None C
Which of the following
expenditure does not Charged
require vote by Consolidated Fund Contingency Fund Vote On Expenditu
4374 Parliament? of India of India Account re D
Which of the following
facilities cannot be availed
4375 during CCL? LTC Foreign Travel
None Both C
Stores
issued
from
Which of the following fall Stores issued by Army to
under Payment Book Stores transferred Supply Depots to Navy/Air All the
4376 debit issues ? between units units force three C
Which of the following fall
under the ambit of
4377 Original works? Authorized works Special Works Both None C
when
An officer shall begin to he/she
draw the pay and when assumes
allowances attached to his his/her the duties
tenure of a post with office of that
effect from the date when he/she of issue of the receives post
4378 _____? receives the order order the order ______? D
Which of the following fall
under the ambit of public Un issued Pay and Office Allowance Estates of All the
4379 funds? allowances fund Deserters three D
Which of the following fall
under the categories of Sanctions
sanctions and orders to
affecting the financial Rules and General Grants and expenditu All of
4380 transactions? orders appropriations re these D

Which of the following


form part of final accounts
prepared by business at Balane All the
4381 the end of the year? Trading P&L Sheet three D
Which of the following Discretionary All the
4382 form part of fixed costs? Committed costs costs Step costs three D
Which of the following
forms of Deposits do not
pass through the
4383 Government accounts? Cash Other than Cash Both None B
Which of the following
forms of security deposits Amount deducted
are accounted for through from payments
cash book by Defence due to the All the
4384 Departments? Cash contractors FDRs three A
Which of the following Railway Station
function under ASC corps Mountain Armoured Operating Transport
4385 of Army? Regiments Regiments Coys Offices D
Which of the following
grade in DAD is not filled
through Direct Senior
4386 Recruitment? MTS Clerk Auditor Auditor D

Which of the following


grants is specifically made
to improve and maintain
the efficiency of Army Signal works All the
4387 Static Signal Installations? TTEIG services Grant ACG three B
Which of the following
Grievance Redressal
System is established for
the benefit of General All the
4388 Public in India? RTI CPGRAMS CVC three B
within 2 within
months one year
from the from the
An officer shall exercise within one month date of date of
the option of this pay Soon after the from the date of promotio promotio
4389 fixed on promotion promotion promotion n n B

Which of the following Civil Hired


4390 heads is a suspense head? Pay and allowances MROs Transport HBA B
Which of the following
houses is not subject to
4391 dissolution? House of People Council of states Both None B

Which of the following


includes an anticipated
contractors percentage Approxim Costed
based on the appreciation ate Schedule
4392 of market trends? Rough Cost Indication of Cost Estimates of works D
Which of the following
Indian Accounting
Standards prescribes
about Accounting for fixed
4393 assets? AS-6 AS-8 AS-9 AS-10 D
Which of the following
Indian Accounting
Standards prescribes
about Accounting for
4394 taxes on income? AS-6 AS-10 AS-22 AS-25 C
Which of the following
Indian Accounting
Standards prescribes
about Cash Flow
4395 Statement? AS-1 AS-2 AS-3 AS-4 C
Which of the following
Indian Accounting
Standards prescribes
about Contingencies and
Events occuring after
4396 Balance Sheet Date? AS-1 AS-2 AS-3 AS-4 D
Which of the following
Indian Accounting
Standards prescribes
4397 about Depreiation? AS-3 AS-4 AS-5 AS-6 D
Which of the following
Indian Accounting
Standards prescribes
about Valuatin of
4398 Inventories? AS-1 AS-2 AS-3 AS-4 B
Which of the following Nominees for the
information is not purpose of PF,
4399 reflected in the LPC? Family particulars DCRG etc. Both None C

An officer who is
entrusted with the
responsibility of
controlling the progress of Audit Executive
4400 expenditure is known as Controlling Officer Disbursing Officer Officer Officer A
Which of the following
information should be Name of the task Retention All the
4401 there on the File cover? holder Opening Date period above B
Which of the following
information will not be
available on the File Retention Closing
4402 cover? File Number Opening Date period date C

Deteriora
Cases of non- tion in the
utilisation of heavy condition
plant and Cases of high
machinery for the involving value
purpose for which financial stores
purchased and Cases of non- irregularit
due to
Which of the following installed, noticed maintenance of y of Rs. 5unduly
irregularities are not through audit Regimental lac or long/inad
included in MFAI report of process in main Accounts of a above in equate
4403 a Controller's office? office. Regiment each case storage. B
Which of the following Deterioration of Non
irregularities cannot be Irregular stores due to maintena
placed in MFAI Report by maintenance of inadequate nce of
4404 PCDA/CDA office? accounts storage accounts None D
Preparation of rent
Which of the following is rolls for person
a duty of the Accounts occupying factory Attendance of
4405 Office in Factory? quarters Auction Sales Both None C
Which of the following is
4406 a hardware: Windows ROM RAM Hard Disk D
Which of the following is
a method used to convert
net profit into net cash
flows from Operating
4407 Activities? Dirct Indirect Both None C
Superviso
Which of the following is r's
4408 a variable cost? Rent Material salary Insurance B
Which of the following is a
compulsory deduction LF &
from Subsistence Repayment of Allied All the
4409 Allowance? Income Tax Advance Charges three D
Which of the following is a
content of outcome
4410 budget? Normal Savings Surrenders None Both D
__ % of vacanies is
reserved for allotment on
medical grounds and
Divyang employees out of
the General Pool
Residential
4411 Accomodation? 20 15 10 5 D
__ % of vacanies is
reserved for allotment on
medical grounds and
Divyang employees out of
the General Pool
Residential
4412 Accomodation? 20 15 10 5 D
An officer who is
entrusted with the
responsibility of
controlling the progress of
expenditure under any Pay
appropriation is defined Accounts All the
4413 as _____? Controlling Officer CDA Officer three A
To interfere with To apply
administrative the rules
Which of the following is a To prescribe rules application of and All the
4414 function of audit? & orders orders and rules orders three C
Which of the following is a Scrutiny of Prescribing Rules
4415 function of audit? Disciplinary action and orders Both None A
Which of the following is a Travelling
kind of compensatory sumptuary Free Passage by Allowanc All the
4416 allowance? allowance Sea or air e three C
Which of the following is a
4417 liability Bills receivable Bills payable Both None B
Which of the following is a All the
4418 liability Capital Bank Overdraft Creditors three D
Which of the following is a Outstanding
4419 liability Acrued Income expenses Both None B
Which of the following is a
liability in the books of Deposit received Deposit with
4420 Ram? from Shyam Shyam Both None A
Which of the following is a outstanding Income received
4421 liability? expensses in advance Both None C
Salaries
Which of the following is a Pre paid not yet All the
4422 liability? Acrued Rent Advertisement paid three C
Which of the following is a
4423 liability? Bank Overdraft Bank Loan Both None C

An order of suspension
shall be reviewed by the
competent authority
4424 before expiry of ___ days? 30 60 90 180 C
Which of the following is a Withholding of Withholding of
4425 major penalty? promotion Increments Both None D
Late
Which of the following is a Inquiry Attendan
4426 misfit? Charge Sheet Witness Officer ce D
Which of the following is a Insurance All the
4427 nominal account? Rent Interest c three D
Which of the following is a
not section of PCDA
4428 (Navy) Imprest Local Audit Wages None D
MS
Which of the following is a PowerPoi MS
4429 presentation program? MS Word MS Excel nt Access abc
Which of the following is a All of
4430 quarterly report? AAC MFAIR IAR these B
Which of the following is a All the
4431 real account? Furniture Goodwill Patents three D

Which of the following is a Depreciati All the


4432 semi-variable overhead? Rent of building Material on three C
Which of the following is Approxim
odd when compared to ate Stock
4433 the other three? Rough cost Indication of cost Estimate Book Rate D
Which of the following is
admissible for Army
Officers but not for
4434 PBORs? Annual Leave Sick Leave Furlough None C
Analysis of All India
Defence Services Receipts
and Charges generated in
compilation system deals
with which of the code Heads that
4435 heads? RDR heads appear in CHB Both None B
Which of the following is
admissible for PBORs but Casual
4436 not for Recruits? Annual Leave Sick Leave Leave None D
Communi
cation to
Public
Which of the following is about
advantage of Performance priorities All the
4437 Budget? Accountability Transperancy and goals three D
Which of the following is
4438 an asset? Bills receivable Bills payable Both None A
Which of the following is
an Inter Service Army Purchase
4439 Organization? MES Organization Both None C
Which of the following is
an Inter Services College of Defence
4440 organization? Management DG MAP Both None C
Which of the following is
an optional deduction
from Subsistence Cooperative
4441 Allowance? PLI Premium Society Dues Both None C
Which of the following is
asset in the books of Deposit received Deposit with
4442 Ram? from Shyam Shyam Both None B
Amount
due from
Which of the following is Pre paid Insurance All the
4443 asset? Acrued Rent Advertisement Co. three D

Which of the following is Children


chargeable to Conveyan Education
contingencies budget ce Allowanc
4444 allotment? DA arrears Advance of Pay Charges e C
Irregular
issue of
Which of the following is Provision of Losses of ordnance
classified as stores loss in Overdrawal of Government cash due store by
the appropriation ration in an Army transport to non- to enemy an Army
4445 accounts? unit entitled persons action unit. D
Analysis of star rates fixed
in a Contract by MES None,
officers should be since it is
produced for audit by not
4446 _______? DAD Test Audit Both auditable C
Which of the following is
classified under incentive Differential Piece
4447 scheme for labour? Rate Piece Rate Time Rate None A
Which of the following is
considered as a part of
Basic pay for the purpose
of calculation of Dearness Non Practicing Personal
4448 Allowance? Allowance Special Pay Pay None A
Which of the following is
considered as a part of
Basic pay for the purpose Military
of calculation of House Non Practicing Service
4449 Rent Allowance? Allowance Special Pay Pay None D
Which of the following is
considered as Deferred
Monetory benefit, while Dearness Profit Subsidise
4450 calculating Labour cost? Basic Wages Allowance Bonus d food C

Which of the following is


considered as half day for Fourth
the purpose of calculation Saturday
of Audit Fee in respect of Second Saturday of the
4451 Cantonment Boards? Saturday of the month month None D
It is
It does not charged
require on the
Which of the following is submission for Contingen
correct with reference to It is voted by the vote by cy fund of Both b &
4452 Charged Expenditure? parliament parliament India c B
MFAI
report is
rendered
in two
parts with
each
MFAI Report MFAI having
Which of the following is MFAI report is contains 4 report is two
correct with reference to rendered half sections A,B,C & addressed sections
4453 MFAI Report? yearly D to CGDA A,B D
Which of the following is
correct with reference to It is a minor It is a major It is not a
4454 Recorded warning? penalty penalty penalty None C
Major
Head for All of the
Which of the following is Major Head for Major Head for Air Force above are
4455 correct: Army -2076 Navy- 2077 2078 correct D

Which of the following is


covered under the
definition of work place as Transportation
per Sexual Harassment of provided by the Cooperative
4456 women at work place Act? employer Society Both None C
Andaman & Nicobar
Islands fall under ___
region as per Official
4457 Language Rules? A B C None A
Which of the following is
diarized as special dak in a Important
Regional PCDA/CDA communication Confident
4458 office? from A.H.Qrs. Indemnity bond Complaint ial Dak A
Which of the following is
diarized as valuable by Important
Record Section of Armed Forces GOI
4459 PCDA/CDA Main Office? Indemnity Bond Signal letters None A
Which of the following is
diarized as valuable in a All the
4460 CDA Office? Indemnity Bond Reminder Complaint three A

Which of the following is


4461 different from the others? NPS GPF DSOPF AFPPF A

Which of the following is


4462 different from the others? S-1 form T PIN/ I PIN SCF CCO- 9 D
Costing methods
Which of the following is different across Absence of
disadvantage of various Greater degree of
4463 Performance Budget? departments Accountability Both None A

Income of
Proprieto
Which of the following is r received
finally adjusted to Capital Drawings by by All the
4464 in Balance Sheet? Net Profit or Loss Proprietor business Three D
Which of the following is Advance of TA on Advance All the
4465 Interest Free Advance? Transfer Medical Advance of LTC three D
Which of the following is
irrelevant as far as
Defence Proforma Bank Paid
4466 Account is concerned? OMROs DMROs Scrolls Cheques A
Which of the following is
known as Consignor LAOs
4467 copy? A B copy C D D
Animals reported as lost
should not be struck off
from the charge within
______ months from the
4468 date reported lost Three Nine Six Twelve C
Which of the following is
known as initial book of
records in the double Trial All the
4469 entry system? Journal Ledger Balance three A
Which of the following is Effectiven
4470 not 3 Es of Audit? Economy Efficiency Estimate ess C
Which of the following is Artillery
not a Cat 'A' CDM Centre,
4471 Training Establishment? Secunderabad CME Pune Nashik None C
Which of the following is Compassionate Complementary Retiring Invalid
4472 not a class of pension? Allowance Pension Pension Pension B
Which of the following is Savings due to
not a content of outcome non
4473 budget? Normal savings implementation None Both C
Which of the following is
4474 not a cost centre? Workshop Personnel Process None D
Which of the following is Job Terminal
4475 not a costing method? Standard costing Process costing costing Costing A
Which of the following is Marginal Job
4476 not a costing technique? Historical costing Standard costing costing costing D
Which of the following is
4477 not a DAD IT project? Bhawan Agni Pawan Ashray abc
Garrison
Which of the following is Regional Audit Engineer
4478 not a DAD Office Local Audit Office Office Office None C
Statement of
imputations of
Annexure I of Chrge Sheet misconduct or Articles of both of None of
4479 Contains -------- misbehaviour. charges these these B
Bharat
Hindustan Electronic Engineer
Which of the following is Aeronautics Ltd. Bharat Dynamics s Ltd. India Ltd.
4480 not a Defence PSU? (HAL) Ltd. (BDL) (BEL) (EIL) D
Departme
nt of
Departme Defence
nt of Research
Which of the following is Defence and
not a Department under Department of Department of Productio Developm
4481 Ministry of Defence? Defence Defence Finance n ent B
Which of the following is
not a Designation of MES
4482 officers? GE CWE CE EE D
Which of the following is Long term
not a disadvantage of planning against
4483 Performance Budget? Rigidness Budget period Both None D
Which of the following is
not a disadvantage of Focus only on Lack of
4484 Performance Budget? targets Transperancy Both None B
Which of the following is
not a division functioning
under the Department of
Ex-Servicemen Welfare of Resettlement Pension
4485 Ministry of Defence? Division Finance Division Division None B
To
Prescribe
Financial
Which of the following is Payment & Rules and
4486 not a duty of DAD? Accounting Internal Audit orders None C
Pre
scrutiny
Which of the following is Participation in of Supply
4487 not a duty of IFA? Vetting of RFP TPC/PNC Orders None D
Which of the following is
not a duty of MES with
reference to buildings and
installations for the Security
purpose of Defence Maintenance of
4488 Services? Original works services buildings None C

Assessment of Rent Maintenance and Constructi


Which of the following is of buildings lent to operation of on of air
4489 not a duty of MES? third parties pumping stations fields None D
Annual Abstract of
progress register in
respect of Defence PCDA
Exchange Accounts is CDA (Army) (R&D) PCDA
4490 prepared by ___? H.Qrs. office Meerut New Delhi New Delhi B
Maintena
nce of
trees
Holding of stores within
Which of the following is Operation of for mobilization unit
4491 not a duty of MES? pumping stations reserves premises All C
Issue of
No
Clearance of TA/DA Demand
Which of the following is Advances drawn by Certificat
not a duty of T wing of Army Officers from Adjustment of es in NE
4492 PCDA (O) Pune? Imprest holders MROs cases None D

Which of the following is


not a duty of the Accounts Record of Time and Valuation of
4493 Office in Factory? wages Materials Both None D
to point out any To recover the
short claim made Governmentdues
Which of the following is by an officer and from the
not a duty of the help him to get his employee
4494 Department? dues correctly promptly Both None D

Which of the following is Respondi


not a financial advice ng
rendered by PCDA/CDA as Original Financial Originating Financial
4495 a part of Internal Audit? Advice Financial Advice Advice None B

Which of the following is Cash Flow


not a Financial Statement Statement of Statemen
4496 prepared by Companies? Balance Sheet Retained Earnings t None D
4497
To see
that rules
are
Which of the following is To verify the To prescribe rules applied
4498 not a function of audit? accounts and orders properly None B
To see
that rules
are
Which of the following is To prescribe rules To verify the applied
4499 not a function of audit? and orders accounts properly All A
To see
To see that that rules To
accounts are are prescribe
Which of the following is To verify the maintained applied rules and
4500 not a function of audit? accounts properly properly orders D
Secretary Secretary
(Expendit (Economi
Annual Accounts of India ure), c Affairs),
shall be countersigned by Ministry Ministry
4501 _____? CGA C&AG of Finance of Finance C
CDA
Which of the following is (Army)
4502 not a functional CDA PCDA (O) Pune PCDA (N) Mumbai Meerut None C
Which of the following is
not a fundamental Availabilit
difference between Pay level in which y of
promotion and MACP new pay is fixed Duties and option to
upgradation as far pay may be same or Responsibilities get pay
4503 fixation is concerned? different after pay fixation fixed None C
Army
Which of the following is Purchase
not a Inter Service College of Defence National Defence Organizati
4504 Organization? Management College on None D
Which of the following is
not a kind of Letter of Authorize
4505 Credit? Revocable Irrevocable d None C
Non
Which of the following is Banking
4506 not a kind of treasury? Defence Treasury Banking treasury Treasury None A
Which of the following is Withholdi
not a Major penalty that ng of
can be imposed on a Compulsory Removal from promotio
4507 Government Servant? Retirement service ns None C
Dismissal
Which of the following is Compulsory Removal from from
4508 not a major penalty? Retirement service service None D
Which of the following is
not a manufacturing
Establishment as far as
audit by LAO is Military Dairy Station
4509 concerned? Young Stock Farm Farm Bakery H.Qrs D
Which of the following is
not a Manufacturing
Establishment as far as
audit by LAO is ASC All the
4510 concerned? Supply Depot Military Farm Bakery three A
Which of the following is
not a method of Diminishing
4511 Depreciation? Fixed Instalment balance Depletion None D
Annual Acquisition
Plan(AAP) of each service
would be a ____ year roll
on plan for capital
4512 acquisitions? 1 2 3 4 B
Depreciati
Which of the following is on fund
not a method of Reserve for investme
4513 Depreciation? Sinking fund Depreciation nt None D
Which of the following is
not a method of
4514 Depreciation? Annuity Sum of digits Both None D

Reduction
to a lower
time scale
Which of the following is of pay
not a minor penalty that with
can be imposed on a withholding of cumulativ
4515 Government servant? Censure promotions e effect Both b, c C
Withholdi
ng of
Which of the following is Recordable promotio
4516 not a minor penalty? Censure warning n None B
Which of the following is
not a mobile formation in
4517 Indian Army? Corps Brigade Division Sub Area D
Which of the following is Corps
4518 not a mobile formation? Brigade HQrs Station HQrs HQrs DIV H.Qrs. B
Which of the following is
not a movable property in
the context of CCS
4519 Conduct Rules? Radio Horse Boh None D
Which of the following is
not a part of 6 tier Sub
classification of Minor
4520 Government Accounts? Sub Major head Sub head head None C
Which of the following is
not a part of
accounts/reports/returns
submitted by Military
Farm submitted to Store
Section of CDA for Capital
4521 scrutiny? Revenue Account Cash Account Account None A
Cash flow
Which of the following is Cash flow from Cash flow from from
not a part of classification Operating Investing Financing
4522 of cash flows? Activities Activities Activities None D
Which command is used
to display the operating
4523 system name os unix kernel uname D
Which command is used
to display the operating
4524 system name os unix kernel uname D
__ % Reservation of
vacancies for persons with
Disability to Group
'C' posts on
total vacancies in the
cadre strength is
4525 admissible? 2 3 5 10 B
__ % Reservation of
vacancies for persons with
Disability to Group
'C' posts on
total vacancies in the
cadre strength is
4526 admissible? 2 3 5 10 B
Annual assignment, as
sanctioned by GOI is
placed by ____at the
disposal of the Indian
Embassy in Nepal for CDA
payment of dues to (Army)
4527 Gorkha officers? PCDA CC Lucknow PCDA New Delhi Meerut CGDA A
GPF
DA paid payments
Which of the following is to to
not a part of Consolidated HBA paid to IT recovered from employee employee
4528 Fund of India? employees employees s s D
Which of the following is
not a part of Defence
Budget Demand for Grant Ordnance
4529 under Revenue? Army Factories R&D None D

Which of the following is


not a part of six tier Minor
4530 classification of accounts? Sector Major head head Sub head A
Which of the following is
not a phase of planning
right from the initiation of
demand to acceptance of Administrative Technical Financial
4531 contract by MES? Planning Planning Planning None C
Which of the following is
not a prescribed method
to maintain Petty Cash
4532 Book? Analyitical System Imprest System Both None D
Which of the following is
not a prescribed schedule
in the Contract
Agreements concluded by Schedule
4533 MES? Schedule B Schedule D of Credit None D
To
ascertain
Which of the following is To ensure that an To ascertain the
not a purpose for which officer is paid only ledger wing Effective
Central Index is one section at a dealing with status of
4534 maintained in PCDA (O)? time particular IRLA Account None D
Which of the following is
not a ratio classified as
per Functional Market
4535 Classification of Ratios? Profitability Turn over Test None D
Which of the following is
not a ratio classified as Cost of
per importance i.e. Goods
Primary or Secondary Contribution of sold to
4536 Ratios? Profit to Capital Sales to Profit sales None D
CDA
Which of the following is CDA (CSD), CDA, (Army) CDA,
4537 not a Regional CDA? Mumbai Secunderabad Meerut Chennai A
Annual Audit Certificate
(yearly) Report is
generally submitted to
CGDA by PCDA/CDA by
___, if otherwise changed 1st
4538 by CGDA? 1st April 1st May 1st June August D
PCDA
Which of the following is CDA (Army) (SWC)
4539 not a Regional CDA? Meerut CDA Chennai Jaipur None D
To
maintain
pay
accounts
of civilian
To conduct post gazetted
audit of Railway officers
Which of the following is Warrants in posted to
not a responsibility of To supply funds to respect of army operation
4540 PCDA (O)? Field Cashier officers al areas None D
To supply
Which of the following is To maintain Pay funds to
not a responsibility of Accounts of Audit of Field Record
4541 Regional PCDA/CDA? JCOs/ORs Imprest Accounts Offices None D
Which of the following is Central
not a section of PAO Control ORs
4542 (ORs)? Records section Imprest section Section section D
Which of the following is
not a section of PC of A Productio
4543 Kolkata? Internal Audit Railway n Costing D
Which of the following is
not a section of Regional All the
4544 CDA? Imprest Wages Costing three D

Which of the following is


not a Old
section/wing/cell/sub Permanent Records
4545 section of PCDA (O) Pune? Record Section Record Section section None C
Which of the following is Commuti
not a separate part in the on of
4546 Pension Budget? Defence Pension Civil Pension Pension None C
Which of the following is
not a source to obtain Transfer from
Stores stocks in Depots other depots,
and Manufacturing Purchase from units &
4547 Establishments? foreign countries formations Both None D
Which of the following is
not a stage of Receipts
4548 Appropriation Audit? Sanction Audit Expenditure Audit Audit None C
Annual Audit Certificate is
submitted by CGDA to
FADS/Secretary (Def/Fin) 1st
not later than ____ each Novembe 1st
4549 year 1st September 1st October r December A
Watching
Which of the following is Expenditure Re
not a stage out of 3 stages Initial distribution against appropria
4550 of Budgetary Control? of Grants Allotments tion None D
Which of the following is single
not a standard method of Advertised Tender Limited Tender Tender
4551 obtaining bids? Enquiry Enquiry Enquiry None D
Which of the following is Withholdi Withholdi
not a statutory ng of ng of
punishment under CCS increment promotio
4552 (CCA) Rules? Warning Censure s n A
Which of the following is AO GE
not a sub office of (Factories
4553 Regional CDA AO GE (R&D) AO GE (AF) ) None D
Which of the following is Area
not a sub office under Accounts
4554 Regional CDA? LAO AO GE Office None D
Which of the following is
not a sub target for Promotin
coverage prescribed g Sports
4555 under outcome Budget? Women Weaker sections Activities None C
Which of the following is
not a Training Institute of DPTI All the
4556 DAD? OTI Gurgaon RTC Hyderabad Allahabad three B
Which of the following is Non-Banking Defence
4557 not a Treasury? Banking Treasury Treasury Treasury None C
Which of the following is
not a type of Arbitration
4558 Award? Declaratory Executory Interim None D
Which of the following is Shelters as a
not a type of Operational Lightening substitute to
4559 Work? protection tentage Both None D
Annual Audit Certificate Secretary
submitted by CGDA is Chiefs of (Def/Fin)/ All the
4560 countersigned by _____? Defence Secretary Army/AF/Navy FADS three C
Which of the following is
not a valid Zoom
4561 percentage in Excel ? 100 200 300 500 abc
Which of the following is
not admissible for a
patient under CSMA rules
to obtain treatment at DA for journey All the
4562 outstation? TA period Halt DA three C
Which of the following is
not admissible to a
Defence Civilian when
transferred from one
station to another Advance
4563 permanently? Transfer Grant Advance of TA/DA of Pay None C
Which of the following is
not an auditable
document prescribed for Unit vehicle
4564 POL Accounts of a unit? Register Part II order Car diary None B
Which of the following is
not an auditable
document prescribed for Unit Vehicle Vehicle
4565 POL Accounts? Register Part II Order Log Book Car Diary B
Which of the following is
4566 not an intangible asset? Goodwill Copy right tradmark None D
Which of the following is
not an outcome of
4567 Internal Audit? MFAI IAR Draft Para AAC C
Which of the following is
not classified under the
category Buy as per DPP
2013, based on source of Buy
4568 procurement? Buy (Local) Buy (Global) (Indian) None A
Which of the following is
not compiled through GPF Final Constructi
Class 9 P.M. though Pay and Travelling withdraw on of
4569 pertaining to MES? Allowances expenses als Building D
Which of the following is Cash security Deposits for Earnest
not compiled under the Deposits by works to be done Momney
4570 Deposits Heads? Contractors for local bodies Deposits None C
Annual Audit Certificate
will have ------- follow up
4571 reports. 1 2 3 4 C
any privilege or
benefit which is
Which of the following is capable of being
not considered as part of estimated in Travelling
4572 wages? money Allowance Both None B
It can be
paid by
one
governme
nt to
employee
s of
Which of the following is It is paid for work another
not correct w.r.t of occasional governme
4573 Honorarium? character It is taxable nt None D

Test Audit
Which of the following is is not
not correct with reference done for
to audit of Cantonment Audit is done by Audit fee is Cantonm
4574 Boards Accounts? DAD recovered by DAD ent Board None D
CIC can
be
Tenure of CIC is 5 reappoint
years or 65 years ed for
Which of the following is CIC tenure is 5 of age whichever another
4575 not correct? years is earlier tenure None C

It can be fee is paid


recurring out of
Fee does not Some part of fee or non Consolida
Which of the following is include unearned is to be credited recurring ted Fund
4576 not correct? income to Government payment of India D
Which of the following is
not counted as regular
service for the purpose of
grant of up-gradation Study
4577 under MACP Scheme? Deputation period Foreign service Leave None D

Which of the following is Service rendered


not counted as service for before attaining Period of dies-
4578 the purpose of pension? the age of 18 years non Both None C
Which of the following is Review of
not covered under Changes in form Works
Appropriation Accounts and classification in Miscellaneous Expenditu
4579 Report? the accounts observations re None D
Which of the following is
not covered under the
ambit of Goods which are
procured by Government Technolo
4580 Departments? Articles Material gy None D
Which of the following is
not covered under the
ambit of stepping of pay
of senior with reference Advancement of Antedation of
4581 to the junior? Increment Seniority Both None B
Annual Audit
Certificate(AAC) is Controller
rendered by the Comptroller and Controller General
Pr.Controllers/Controllers Auditor General of General of of Defence
4582 to the: India Defence Accounts Accounts Secretary C
Which of the following is
not covered under the
category of awards given Explanato
4583 by Arbitrator? Executory Declaratory ry None C
Which of the following is
not covered under the
definition of information
4584 as per RTI Act? Samples Models Opinions None D
Which of the following is
not covered under the
definition of Record as per
4585 RTI Act? Document Image Opinions None C
Which of the following is
not covered under the
definition of Right to Inspectio
Information as per RTI n of
4586 Act? Taking Notes Taking samples Records None D
Which of the following is
not covered under the
definition of work place
under the Sexual
Harassment of women at Private Sector Sports
4587 work place Act? Hospital Organisation Stadium None D
Which of the following is
not defined under Public Estate of
4588 Funds? Office Allowances Deserters Both None D
Which of the following is
not diarized as Valuable in
4589 the PCDA/CDA Office? G.P. Notes complaint Cheque Draft B
Which of the following is Leave
not exempt from Income Encashment of Travel
Tax for Central Commuted value leave on Concessio
4590 Government Employees? of Pension retirement n None D
Which of the following is
not in order as far as Should be
objection statements brief,
issued by Audit and their legible &
construction are Language should Should be in intelligibl All the
4591 concerned? be courteous personal terms e three B
Signed by
Which of the following is a
not in order so far as audit Duly subordint
of bills and vouchers are Bills are in propoer Bills are in signed in e 'for' an
4592 concerned? format original Ink officer. D
Annual Audit
Certificate(AAC)
submitted by CGDA is FADS/Sec None of
4593 countersigned by ?????.. Defence Secretary C&AG y(Def/Fin) these C

Which of the following is Prepared


not in order with No separate Loss at
reference to Barrack statement is they can be Replacem
4594 Damages? required included in LF bills ent cost None B
Which of the following is Obligator
not met out of Vote on Pay and Expenditure on y
4595 Account? Allowances New Services Expenses None B
Which of the following is
not received along with
Field Imprest Account as a Acquittance Rolls Record Office
4596 supporting document? summary Advances MRO FTCR B

Which of the following is Imp. Irregularities Irregularit


not reflected in Report of noticed in ies
C&AG of India submitted internal audit by noticed in
4597 to Parliament of India? Sanctions of GOI DAD Test audit None D

Which of the following is


not regular part of Regular Defence
Army, but controlled by Regiment of Security
4598 Army H.Qrs.? Pioneers Corps Artillery Corps None C
Which of the following is
not relevant to Schedule B Schedule Credit
4599 stores? USR Baby Indent of Credit USR C
Consignee
Which of the following is Receipt
not required in audit of Consignment Certificat
4600 CHT Bills? AT Note Note e CRV D

Which of the following is Degree of


not taken as base for cost Traceabili
4601 classficiation? Time Volume ty None D
Which of the following is
not taken into account
while calculating
Emoluments of an
4602 employee? Basic Pay DA HRA None C
To
establish
mechanis
To ensure that Expenditure is m to
Which of the following is expenditure does incurred for the detect
not the duty of Controlling not exceed purpose for which Irregularit
4603 Officer? allocation fund is allocated ies None D

Annual Financial Annual


statement is also known Demands for Review of
4604 as ____? Appropriation Bill Grants Balances Budget D
Payment
Payment of of TA/DA,
pension to Supply of LTC
Which of the following is Maintenance of widows of funds to claims of
not the function of PCDA DSOP accounts of deceased army Field army
4605 (Officers) Pune? Army Officers officers Cashiers officers B
Which of the following is Effectiven
4606 not three Es of Audit? Economy Efficiency ess Estimates D
Which of the following is
not treated as Gift for
disciplinary purpose when
dealing with Private Casual All the
4607 persons? Free Lodging Free Boarding Meal three C
Which of the following is
not treated as gift under
CCS Conduct Rules 1964
when accepted from third Lift while Free
4608 parties? Free Lodging travelling Boarding None B
Draft para
can be
concurred
by any
CDA will allow 30 IDAS
Which of the following is CDA should return days of time to officer in
not true with reference to the draft para Command H.Qrs. CDA
4609 Draft Para? within six weeks to furnish reply office None C
Which of the following is Family
not true with reference to HAUCA if in issue Pension
officer reported as Pay will be will be will be
4610 Prisoner of war? continued discontinued released None C
It does not It is
contain cases of submitted It is
Which of the following is irregularities to submitted
not true with reference to It serves double detected in Parliamen once in a
4611 Report of C&AG of India? purpose Internal Audit t year B
Data is
Which of the following is taken
not true with reference to It is prepared It is prepared in from DP
4612 Schedule III? sectionwise duplicate Sheets None D
Admissibl
Which of the following is e for
not true with reference to If it results in total transfer
the un-availed Joining EL at credit within
Time of Government Maximum is 15 exceeding 300 same
4613 Servants credited to EL? days days it is ignored station None C
Each
section
will be
After 200 pages, given a
Which of the following is There should be fresh volume of separate
not true with referene to one subject only the file is series of
4614 system of filing? for one file opened? numbers None B

Annual Immovable
Property Return is
supposed to be submitted
by every Group A, B 30th
officer by _______ (last Novembe 31st
4615 date of submission)? 31st March 30th September r January D
Which of the following is
not used as basis of
4616 accounting? Cash Accrual Hybrid None D
Which of the following is
NOT within the purview of Regiment
local audit conducted by al Fund of
4617 DAD? AFMC Military Hospital NCC the Unit D
Which of the following is
paid from Civil Estimates Department of Defence Accounts
4618 of MOD? Defence Department Both None C
Which of the following is Independ
part of mobile formation ent Sub
4619 of Indian Army? Sub Area Corps Area Area B
Which of the following is Managem
purely optional for ent
companies to maintain Financial Accountin
4620 records? Accounting Cost Accounting g None C
Which of the following is
reflected in construction
accounts and MER but not
reflected in Punching
4621 Medium by AO GE? CP voucher ISA voucher Both None A
Which of the following is
reimbursable furing LTC Expenditure on
4622 for employees? Daily Allowance local journeys Both None D
Which of the following is Taxi fare from
reimbursable/admissible Residence to
during TD but not during Railway Station / Both (a) None of
4623 LTC? Rail/Air Fare Air Port and (b) these B
Which of the following is
responsible for
coordinating and
indicating general Chiefs of
direction of policy for Defence Ministers Defence Research staff
scientific research relating (Production & and Development committe
4624 to Defence? Supply) Committee Council e All B
Which of the following is
saved the frequently Explorer None of
4625 visited website? Frequent List Favourate List List these abc

Annual Immovable
Property Return is
supposed to be submitted
by every Group A, B
officer reflecting the 01st April of the 31st 31st
4626 status as on _______? year 1st July October December D
Which of the following is
supposed to be retained GOI
forever in a PCDA/CDA APARs of DAD sanctions DAD Pay
4627 office? personnel Master Note Book /orders Bills C
Which of the following is
the Central Government
Portal used for Grievances
4628 Redressal? GeM CPGRAMS Both None B

He can
consult
others
behind
He has to the back
He has to conduct suggest of the
an inquiry as a deterrent Charged
Which of the following is His duty is to quasi-judicial punishme officer
the function of an Inquiry somehow prove functionary and nt/penalti and send
4629 Officer? the charges send a report es the report B
To
Present
audited
accounts
of
To certify expenditu
Which of the following is To certify that expenditu re from
the object of To certify that expenditure is re is appropria
Appropriation Accounts of expenditure is covered by within tions of
4630 Defence Services? authorized Sanction allotment the year D
To
Present
audited
accounts
of
To certify expenditu
Which of the following is To certify that expenditu re from
the object of To certify that expenditure is re is appropria
Appropriation Accounts of expenditure is covered by within tions of
4631 Defence Services? authorized Sanction allotment the year D
Which of the following is
treated as class of indirect
expenditure by Ordnance
4632 Factories? Fixed Charges Variable Charges None Both D
Life
Insurance
policy
(Premium
Building p.a.
Which of the following is purchase exceeding
treated as movable d on two
property under CCS (CCA) Site purchased at spouse months
4633 Rules? Readily Built Flat Home Town name basic pay) D
Project
Nidhi can
Which of the following is Project Nidhi can Project Nidhi can work on All are
4634 True work on WAN work offline LAN true abc
Which of the following is
true with reference to
Bank Fixed Deposit They must be Interest should
Receipts submitted by a made out in the not pass through
4635 third party as a Security? name of CDA Govt. A/c Both None C
Amount
Which of the following is recovered
true with reference to on a
bearing covers received in They will be Postage must be contingen Both b &
4636 Defence units? refused paid t bill c D
__ is the documentary
medium through which
each Ledger Section
intimates EDP Centre, the
entitlements of Pay and
Allowances of officers DO II
fixed/revised periodically Transcript All the
4637 by them? Authorization Slip Input ion Sheet three B
__ is the documentary
medium through which
each Ledger Section
intimates EDP Centre, the
entitlements of Pay and
Allowances of officers DO II
fixed/revised periodically Transcript All the
4638 by them? Authorization Slip Input ion Sheet three B
Annual indent for articles
of stationery required for
use during following year
will be sent by R Section
of PCDA/CDA office so as
to reach Controller of
Printing and Stationery,
Kolkata on or before ___ 2nd
4639 of each year? 31st January 31st December January 1st March C

It is
debited
against
HPL that
governme
It should be nt servant
Which of the following is It can be granted granted only with earns
true with reference to even when HPL is Medical subseque All the
4640 Leave Not Due? at credit Certificate ntly three C
Duties of the
Pay is fixed in the higher post pay
Which of the following is next post pay level level in which
true with reference to the in the promotion upgradation can
4641 MACP scheme? hiearchy of posts be assigned Both None D
Tender
documents need
Which of the following is Can be concluded not be submitted
true with reference to the with unregistered to PCDA/CDA for
4642 Short Term Agreements? contractors pre scrutiny Both None C
Time spent on
journey to the
place of study and
Which of the following is return to the place
true, when an army of posting on Study allowance
officer avails study leave completion study will be admissible
and draws study leave, will reckon during the period Both a, b
4643 allowance? as study leave of journey correct None A
Which of the following is
used to get an idea about
correctness of postings in Trial All the
4644 the ledgers? Journal Ledger Balance three C
Which of the following IT
project is used for AAO
4645 BSO work Vishwak Bhawan Nidhi Aashraya B
Which of the following IT
project is used for GPF
4646 work Vishwak Bhawan Nidhi Aashraya C
Which of the following IT
project is used for PAOs
4647 work Vishwak Tulip Dolphin Sulekha C
Which of the following IT
project is used for
4648 Regional CDA work Vishwak Tulip Dolphin Sulekha B
Which of the following
items are not admissible
out of the Contingent and Purchase of Indian Postal and
4649 Misc. charges? Railway Guide Telegraph Guide Both None D

Controller
Annual Indent for forms of
used in CDA office is Printing
placed on ___ by ????R?? and
4650 Section of CDA? CGDA Admin section MOD Stationery D
Which of the following
items is not covered in Annual Review of Review of MES Changes Misc.
Appropriation Accounts of Balances under Expenditure in forms Observati
4651 Defence Services? heads of a/cs (Works) of a/cs ons A
Which of the following
items is not exempt from
4652 GST? Meat Dry Fruits Vegetable None D
Which of the following
items of cost is excluded Provisin for bad Income All the
4653 from Cost Sheet? Cash Discount debts Tax paid three D

Which of the following


items of expenditure can
be excluded from the levy
of Departmental Charges Little or no
4654 by MES in Deposit works? supervision Little use of T&P None Both C
Checking of
estimates for grant Engineer
in aid works services
Which of the following financed from for
items of work, MES is not Cantonment Engineer services Ordnance
4655 responsible? Boards for Army Factories None D
Which of the following
keyboard shortcut can be
used for creating a chart
4656 from the selected cells ? F10 F11 F8 F9 abc
Which of the following
kind of leave is not
admissible for Leave
Preparatory to
4657 Retirement? EL HPL Both None B
Which of the following
kind of payments
acceptable as receipts in
respect of payment issues
4658 done in ASC Retail shops? Cheques Cash both None B
Payments
to
Which of the following civilians
kind of payments can be Payments to serving in
made out of Field JCOs/Ors on Acq. Miscellaneous operation All the
4659 Imprest? Rolls expenditure al area three D
Which of the following
kinds of expenditure is not TA/DA for
covered under Annual Allowances for local
4660 Training Grant? field firing stores Artillery targets courses None D
Annual Interest on AFPP
fund balances of PBORs is
compiled through Class
____ voucher by Fund Cell
4661 of PAO? 1 4 2 8 C
Which of the following
kinds of expenditure is not Extra
supposed to be met out of Physical Training Establish
4662 ATG? Camp Requisites Stores ment None D
Which of the following
kinds of leave are not
4663 debited against EL? Maternity leave Child Care leave None Both D
Which of the following
kinds of leave can be
combined with leave of Study Al of
4664 any other kind? Child Care Leave Maternity Leave Leave these D
Making
Which of the following Independent
LAO is not supposed to Rendering Financial enquiry from unit
4665 peform? Advice to units personnel Both None B
Which of the following
letter of credit can be
cumulative or non Confirme
4666 cumulative? Revocable Irrevocable d Revolving D
Which of the following
level of employees are not
eligible for air travel
4667 during TD after VII CPC 5 6 7 9 A
Loss
Which of the following disclosing
losses need not be defects in
reported to PCDA/CDA by procedur
4668 the units? Loss of Aircraft Loss of Helicopter e None D

Which of the following


Major Heads is a common
head which caters to all
Defence Services including
Army, Navy, Air Force,
Ordnance Factories, R & D
and Inspection
4669 Organisation? 2076 4076 Both None B
Which of the following
marking in Attendance
4670 Register is not correct? EL Classification LA P D
Which of the following
may be considered as
fraudulent alteration Rates
while scrutiny of Contract expressed
Agreements by Stores Different hand Over writings not only in All the
4671 section of CDA? writings in same CA attested figures three D
Annual leave for army
officer is not granted in Course of Study All the
4672 continuation of _____? Temporary duty Instruction Leave three C
Which of the following
methods cannot be used
by MES for execution of Directly employed
4673 works? Military labour civilian labour Contract None D
Which of the following
methods is a Cost Price
Method used for pricing
of materials used for Base
4674 production? Inflated Price Simple Average Stock None C
Which of the following
methods is not a Cost
Price Method used for
pricing of materials used
4675 for production? FIFO LIFO HIFO None D
Which of the following
methods is not one and
the same form of Fixed
instalment method of Straight
4676 depreciation? Original cost Equal instalment line None D
Which of the following
methods is one and the
same form of Reducing
balance method of Diminishing Written down
4677 depreciation? balance value Both None C
Which of the following
methods of valuation of
material avoids price
fluctuations and gives an
acceptable figure for Weighted
4678 stock? Simple Average Base Stok Average HIFO C
Which of the following
methods of valuation of
material is also known as
replacement cost All the
4679 method? FIFO LIFO HIFO three B
Which of the following
Minor heads of
accounting is common to All the
4680 all services? 101 105 111 three D
Which of the following
months pay bill is
supposed to be retained
for 35 years in a CDA
4681 office? June December Both None C
Which of the following
need not be exhibited in
the Appropriation Losses due to
Accounts of Defence Irregular or over accidents MT Unavoida
4682 Services? issues stores vehicles ble losses None C
March
March suppleme
Annual Review of Suppleme ntary
Balances is prepared ntary Manual
based on the compilation March Correctio Correctio
4683 of ___ months accounts? March Supplementary n n C
Reasons
for
Which of the following approval
need not be mentioned in Sources from Whether work is of special
Admin Approval accorded, which head funds authorized or work (if All the
4684 when GOI is the CFA? will be provided special any) three C
Which of the following Reserve
need not be shown in the for Both B &
4685 books? Cash discount Trade Disount Discount C B
Permanen
t
Which of the following Retireme
need not be shown in the nt
LPC of a DAD employee Account
when transferred to the Number
jurisdiction of other Outstanding Month up to of
4686 PCDA/CDA? demands which paid employee None D
procedur
e in
maintaini
Which of the following ng the
needs to be brought to accounts
the notice of PCDA/CDA is not in
by the LAO in respect of prescribed accounts in conformit
Army Units and accounts are non- unsatisfactory y with All the
4687 formations? existent state rules three D
Which of the following
needs to be recovered Refund of
from Subsistence GPF All the
4688 Allowance? Income Tax GPF subscription Advance three A

Which of the following PCDA (O) All the


4689 office is a Functional CDA? PCDA (P) Allahabad CDA (PD) Meerut Pune three D
Which of the following
office is responsible for
audit of expenditure of Regional All of
4690 MES units/formations? PCDA/CDA AO GE RAO these D
Which of the following
officers do concurrent All the
4691 audit? AOGE LAO RAO three A
Which of the following
officers is granted Sub Area All the
4692 Entertainment Grant? Commander Area Commander GOC in C three C
Which of the following
offices does not conduct
audit of Expenditure of
4693 MES units/formations? PCDA/CDA AO/AAO GE RAO/LAO None D
Annual Review of Works
expenditure is prepared Secretary Defence
4694 by _____? E-in-C (Def/Fin)/FADS Secretary None B
Which of the following
offices does not have the PCDA (Navy) CDA PC of A
4695 work of DAD Cells? Mumbai PCDA New Delhi Patna Kolkata D
Which of the following
offices has been CDA (Coast
established latest by Guards) New CDA (IDS) CDA
4696 upgrading? CDA (CSD) Mumbai Delhi New Delhi Meerut B

Which of the following


offices is not given section
code for the purpose of
compilation of Defence
services receipts and LAOs/RA
4697 expenditure? PAOs AOs GE Os None C
Which of the following PCDA
Offices is responsible to (WC)
issue corrections to Army CDA (Army) Chandigar PCDA
4698 Local Audit Manual PCDA (SC) Pune Meerut h New Delhi A
Which of the following PCDA
Offices is responsible to (WC)
issue corrections to CDA (Army) Chandigar PCDA
4699 Defence Account Code PCDA (SC) Pune Meerut h New Delhi A
Which of the following PCDA
Offices is responsible to (WC)
issue corrections to CDA (Army) Chandigar PCDA
4700 Defence Audit Code PCDA (SC) Pune Meerut h New Delhi A
Which of the following PCDA
Offices is responsible to (WC)
issue corrections to MES CDA (Army) Chandigar PCDA
4701 Local Audit Manual PCDA (SC) Pune Meerut h New Delhi B
Which of the following CDA
Offices is responsible to (Army) PCDA
4702 issue corrections to OM I PCDA (SC) Pune CGDA Meerut New Delhi B

Which of the following CDA


Offices is responsible to (Army) PCDA
4703 issue corrections to OM II PCDA (SC) Pune CGDA Meerut New Delhi C

Which of the following CDA


Offices is responsible to PCDA (AF) CDA (Army) (Funds) CDA (PD)
4704 issue corrections to OM III Dehradun Meerut Meerut Meerut A
Annual Training Grant is
made to ______ for
distribution to units and Deputy
formations/Training Chief of
Establishments and Vice Chief of Army Military
4705 control the same? GOC in C Army Staff Staff Secretary C
Which of the following
Offices is responsible to CDA (Funds) CDA (Army) CDA (PD) PCDA (P)
4706 issue corrections to OM IV Meerut Meerut Meerut Allahabad D
PCDA
Which of the following (WC)
Offices is responsible to CDA (Army) Chandigar PCDA (O)
4707 issue corrections to OM IX PCDA (SC) Pune Meerut h Pune D

Which of the following


Offices is responsible to CDA (Funds) CDA (Army) CDA (PD) PCDA (P)
4708 issue corrections to OM V Meerut Meerut Meerut Allahabad A

Which of the following PCDA


Offices is responsible to PCDA (AF) (Navy) PCDA
4709 issue corrections to OM VI Dehradun PC of A Kolkata Mumbai New Delhi B
Which of the following PCDA
Offices is responsible to (WC)
issue corrections to OM CDA (Army) Chandigar PCDA (BR)
4710 VIII PCDA (SC) Pune Meerut h New Delhi B
PCDA
Which of the following (WC)
Offices is responsible to CDA (Army) Chandigar PCDA
4711 issue corrections to OM X PCDA (SC) Pune Meerut h Bengaluru D
PCDA
Which of the following (WC)
Offices is responsible to PCDA (R&D) New Chandigar PCDA
4712 issue corrections to OM XI PCDA (SC) Pune Delhi h Bengaluru B
Which of the following PCDA
Offices is responsible to (WC)
issue corrections to OM PCDA (R&D) New Chandigar PCDA
4713 XII PCDA (SC) Pune Delhi h New Delhi D
Which of the following
offices of DAD is not
responsible to carry out
local audit of store Area
accounts of Army/MES Accounts
4714 Units? LAOs/RAOs AOs GE Offices Both b, c C
Which of the following
offices post audits the
pay, TA/DA bills etc of
DAD employees working
in the office of CDA (PD) CDA (Army) PCDA (P) PCDA (CC) CDA,
4715 Meerut? Meerut Allahabad Lucknow Patna B
Anti tank Regiments,
Medium Regiments and
Heavy Regiments etc. are Corps of
4716 units of _____? EME corps AOC Artillery Signals C
Which of the following
ommission of posting
4717 effects the trial balance? Journal Ledger Both None B
Which of the following
options is not available to
the NPS subscribers while Prefering High Life
giving choice of Conservative Life Moderate Life fixed Cycle
4718 investment? Cycle fund Cycle fund return Fund D

Which of the following


organisation is not subject
to audit by Statutory
Audit by DGADS but Cantonm All of
4719 subject to audit by DAD? MES DG MAP ent Board these C
Which of the following
organizations are not Regional Training Cantonm All the
4720 audited by DGADS? Centres of DAD DPDOs ent Funds three C
Which of the following
organizations function Defence
directly under the Exhibition
Department of Defence Mazagon Dock Directorate of Organizati All the
4721 Production? Limited Standardization on three D
Which of the following
organizations is not
subject to Audit by DGADS
but subject to audit by Cantonment All the
4722 DAD? MES Boards DG MAP three B
Which of the following
particulars should be Grounds for
recorded in Transfer nature of the correction if it is a
4723 Entry? adjustment correction Both None C
Which of the following
payments are done
4724 through DAD Cells? Central Purchase Local Purchase Both None A
Which of the following
payments are not
supposed to be paid out Pay and
of S&S Imprest by the Allowanc All the
4725 Imprest Holder? CHT Bills Suppliers Bills es three C
Which of the following ASC
payments is not contracto
authorized out of S&S Local Purchase of Excise duty on rs bills
4726 Imprest? stores/supplies rum (90%) None D
Any additions or
alterations to the list of
Auditable Documents will
be carried out under the Service
4727 orders of the ??.. LAO PCDA/CDA CGDA HQrs B
Which of the following
PCDA/CDA is entrusted
with responsibility of
reorientation and stream
lining of Local Audit work PCDA (WC) CDA (Army) CDA PCDA (SC)
4728 in DAD? Chandigarh Meerut Patna Pune D
Which of the following
PCsDA is responsible for
payment of loan/equity
shares to the Defence PCDA
Public Sector PCDA (BR) (R&D)
4729 Undertakings? PCDA New Delhi PC of A Kolkata New Delhi New Delhi A
Which of the following
periods do not count as
regular service for the Past service
purpose of grant of MACP rendered in the
for Central Government State
4730 Employees? Dies Non Government Both None C
Which of the following
periods does not count for EOL for
Annual Increment to be prosecuting
granted to Government higher technical Child Care
4731 Servants? Joining Time studies Leave None D
Period of
training
Attending before
Which of the following Departmental Attending Course appointm All the
4732 periods is treated as duty? Exam of Instruction ent three D
Which of the following Exact RC is
points is not correct with requirement of guided by
reference to Rate EMD is not quantity is Fall
4733 Contract? applicable mentioned Clause None B
Contracto
r is
allowed
Which of the following to
points is not in order with examine
reference to Contractors It is maintained by It is examined his ledger
4734 Ledger? AO GE periodically by GE account None D
Which of the following
points is not required to
be specially seen by Rates
PCDA/CDA office while Blank spces are expressed
carrying out scrutiny of Whether the CAs either filled in or both in
MES Contracts as a are prepared in a line is drawn words
safeguard against same hand wiring through such and
4735 fradulent alterations? and ink throughout spaces figures None D
Which of the following
points is not true with When ring Require
reference to Short Term Emergency- formed by pre
Agreements and their Regular contract Contractors scrutiny
4736 conclusion? not feasible quoting high rates by CDA None C
Which of the following
points noticed during local
audit should be brought
to the notice of PCDA by Prescribed Accounts found in
LAO in respect of Army Accounts are not unsatisfactory
4737 Units? produced to audit state None Both D
Any additions or
alterations to the list of
Auditable documents will
be carried out under the FADS/Sec
4738 orders of the ???? P C.D.A./C.D.A. CGDA y(Def/Fin) LAO/RAO A
Sales have been
Which of the following made against cash Items once Local
points will be objected in payment only and purchased are not purchases
audit of AOC Officers cheques not returned or done for All the
4739 shops? accepted exchanged selling three C
Which of the following
private banks is not
authorized to do
Government
4740 Transactions? HDFC Bank Axis Bank None Both C
CDA,
Chennai
made a
provision
al
payment
based on CDA,
the Secunder
undertaki abad
ng by an made a
individual provision
transferre al
d to his payment
office when
CDA, Bangalore stating document
made a provisional PCDA, SC that he s in
payment when admitted a will support
necessity for provisional refund of
Which of the following expenditure is payment in the expenditu
Provisional payments is there but sanction anticipation of amount if re are not
4741 not in order is awaited funds required available C
Which of the following
provisions should not be
made in Budget
Estimates, except under
definite orders/special Lumpsum Provision for
4742 sanction? provisions losses Both None C
Which of the following Minimum
rates/prices are fixed by Standard Schedule Reserve All the
4743 GE? of Rates Stock Book Rates Price three B
to meet
Which of the following Savings due to non- expenditu
reapproriations does not expenditure of re one
require sanction of provision for a An error in any new
4744 Government of India? specific measure estimates activity None D
Which of the following
receipts are treated as
Non Tax Revenue by the
Government All the
4745 Departments? User Charges Dividents Profits three D
Which of the following
records are maintained by
GE staff under the Stock All the
4746 supervision of AO? Cash Book Budget purchase three D
Which of the following
records are not sent to
PCDA/CDA along with Measurement Construction
4747 final bills for pre audit? Book Accounts Both None C
Which of the following
records is maintained by
PCDA (O) reflecting task
wise, corps wise and unit
wise list of Army Officers
to ensure only IRLA is
maintained for each Nominal
4748 officer? Central Index Visual Chart Roll None A
__ is the documentary
medium through which
Ledger Section intimates
EDP Centre, the
entitlements of Pay and
Allowances of officers
fixed/revised periodically Transcript
4749 by them? Input Authorization slip ion sheet None A
__ is the documentary
medium through which
Ledger Section intimates
EDP Centre, the
entitlements of Pay and
Allowances of officers
fixed/revised periodically Transcript
4750 by them? Input Authorization slip ion sheet None A
Any additions or
alterations to the list of
Auditable Documents will
be carried out under the Service
4751 orders of the .. LAO PCDA/CDA CGDA HQrs B
Rent &
Which of the following Allied
recoveries cannot be charges
made from Subsistence for
Allowance of an employee Dues to Employees CGHS accommo All the
4752 without his consent? societies subscription dation three A
Which of the following
Registers is not
maintained by Accounts Debt
Section in a Regional CDA Register of Demand Head
4753 office? Deposits Suspense Register Register Register C
Which of the following Rent
Registers is not Meter Readers Assessme
4754 maintained by AO GE? Book Revenue Ledger nt Ledger None A
Which of the following
registers is not Rent
maintained by AOGE/AAO Assessme
4755 BSO? Furniture Rate list Revenue Ledger nt Ledger None A
Which of the following Register
registers is not of
4756 maintained by AOGE? Contractors ledger Suspense Register Sanctions None D
Which of the following Register of
Registers, AAO BSO is Rentable
4757 required to maintain? Revenue Ledger Buildings None Both D

Which of the following


Rejections should be
cancelled and republished
by the Army Units in Master All the
4758 respect of PBORs? Manual System Missing three A
Which of the following
remittance in the form of Cantonm
MRO is not adjusted by Payment of ent Audit
4759 Stores Section? Cost of Stores lost Rations Fees None C
Which of the following
reports are received from
Military Farms in a Coupon All the
4760 Regional CDA office? Cash Account Capital Account Account three D
Which of the following
reports is not dealt by IA IAF CDA -
4761 Cell MFAI AAC MPR 13 D
Any additions or
alterations to the list of
Auditable documents will
be carried out under the FADS/Sec
4762 orders of the P C.D.A./C.D.A. CGDA y(Def/Fin) LAO/RAO A

Which of the following


Reports is not prescribed Appropria
for LAO for submission to Local Audit tion
4763 PCDA/CDA Main Office? Financial Advice Completion Accounts None D
Which of the following Appropria
reports is not rendered by Annual Audit Review of tion
4764 LAO? Certificate Compilation Accounts None B
Which of the following
reports is not supposed to Monthly
be rendered by LAO in Annual Audit progress
4765 general? MFAI Report Certificate Report Report None D
Which of the following
represents a specific
4766 account? Journal Ledger Both None B
Which of the following
represents function of Minor Detailed
4767 Government? Sector Major head head head B
Normal
Which of the following Normal cost + Extra Normal cost - cost +
4768 represents Overtime cost? payment Extra Payment Premium Premium C
Which of the following
section will not be found O&M All the
4769 in PCDA (O)? M section IA section Section three D
Officers
Which of the following Reception
sections in PCDA (O) is not and
functioning under Informati
4770 Administration Section? Legal Cell RTI Cell on Cell None D
Which of the following
sections in PCDA/CDA
office is not an audit
section with reference to Internal
4771 bills and vouchers? Admin Pay Stores Audit None C
Which of the following Monthly
sections is found in PAO Ledger Pay
(ORs) but not found in Administration wing/grou System
4772 PCDA (O)? section D section p cell D
Any bank which is
appointed to transact
business of the
Government pertaining to
that Ministry or
Department is known as Accredite Scheduled
4773 ___? Focal Point Bank Associated Bank d Bank Bank C

Which of the following


sections is not a
4774 section/wing of PCDA (O)? Technical Records Accounts None D
Which of the following
sections is not found (by
4775 name) CGDA office? Accounts Internal Audit O&M None C
Which of the following
Sections is responsible for Store
pricing of Payment Issue Store Contract Audit FA
4776 Vouchers ? Section IA Section Section Section C
Which of the following
sections of Main Office of Administr
CDA maintains Debt Head ation All Audit
4777 Register? Accounts Section D section section Sections A
Which of the following
sections of PCDA (O) is
entrusted with the duty of
scrutiny and vetting of
Draft Gazette Ledger wing Accounts All the
4778 Notifications? Technical Section concerned Section three B
Which of the following
sections of PCDA/CDA
does not operate Engineeri
4779 Punching Medium at all? Administration Accounts ng section O&M Cell D
Which of the following
sections of PCDA/CDA is
not at all involved in
matter related to
Cantonment Boards All the
4780 Accounts? M section IA cell O&M cell three C
Which of the following
sections you will find
________ (Name of the Internal Technical
4781 section) in CGDA office? O&M Cell Stores Section Audit Section C
Suspensio
n is an
executive
aciton
whereby
a
Governm
ent
servant is
kept out
of duty
temporari
ly, pend, Suspensio
pending n is
Suspension final prelude
Suspension of a amounts to action to
Government reduction as he is being removal/
servant is a routine paid reduced taken dismissal
Which of the following matter in rates during the against of a Govt.
4782 sentence is correct? disciplinary cases period him servant C
Which of the following
sequence is correct for
selection of vouchers by As per the
LAO for credit 1,11,21,3 wish of
4783 verification? 1,5,9,13,17 1,7,13,19,25, 1,41, LAO B
Any claim for
pension/gratuity/Family
pension benefits are Of
payable on the basis of Of notification of Retireme Any one
rules in force as on the Retirement/Deat nt/Death of the
4784 date ____? Of Payment h etc. etc. three C
Which of the following
serves the purpose of
4785 Journal as well as ledger Cash Book Journal Proper Both None A
Which of the following
services counts towards
duty when followed by
confirmation and joining
4786 time? Probationer Apprentice None Both D
Which of the following
services rendered by an
employee in the past is
not counted for the
purpose of MACP Public Sector Autonom All the
4787 scheme? State Government organization ous body three D
Which of the following
services rendered is Overstay of
counted as Qualifying Service rendered Joining Time not
service under CCS Pension before attaining regularized as
4788 Rules? the age of 18 years leave with salary Both None D
Which of the following Option
sets carry the same Clause/Repeat
4789 meaning? Order Clause RFP/Tender EMD/PBG None B
Which of the following
should not be recovered
from Subsistence
4790 Allowance? GPF subscription Court Attachment Both None C
The
product
of only
one
manufact
urer has
been
Which of the following The number of Ring prices have offered
situations would imply acceptable offers is been quoted by by all the All the
4791 lack of competition? less than two all tenderers tenderers three D
Which of the following
software is used to page All of the
4792 browse web page? Internet browser Web browser browser above abc
Which of the following
spells of service do not
count for increment in
respect of Officers of Foreign
4793 DAD? Leave Deputation Service None D
Which of the following
state is not coming under
the definition of NER for Arunachal West
4794 LTC? Assam Pradesh Bengal Tripura C

Any deviation from fiscal


deficit target shall not
exceed _____ of the gross
domestic product in a
4795 year as per FRBM Act? One-Half One-Four One-Five One-Six A

Which of the following Leave can be LTC can be Both (a) & None of
4796 statement is true? availed during TD combined with TD (b) the above C
Which of the following He can record his
statements are true when dissent if he is
a DAD Officer is asked to He will not sit as a unable to agree
assist in a Military Court member of such with conclusion of
4797 of Inquiry? Court court Both None C
Major penalty
cannot be
imposed by any Compulso
authority other Withholdi ry
than (or ng of Retireme
Recorded warning subordinate to) increment nt is a
Which of the following is not a major the appointing is a major major
4798 statements is false? penalty authority penalty penalty C
Bill preferred by a Duplicate
Supplier can be copy of
passed based on receipt of
duplicate in the money by
Paid vouchers are absence of officer
Which of the following retained by Audit original supply can be
4799 statements is in order? Offices order issued None A
Credit will
have
Debit will have equal
Which of the following Debit will have equal multiple multiple
4800 statements is incorrect? equal credit credits debits None D
Orders of
GOI take
effect
from the
date they
Orders of GOI bear
Which of the following Orders of GOI take always take effect unless
statements is more effect from the from the specified otherwise
4801 correct date they bear date specified None C

Cash
Book is
Construction prepared
Account is by GE
maintained by GE MER is prepared office and
Which of the following office and signed by AAO GE and signed by All the
4802 statements is not correct by AAOGE signed by GE AAO GE three B

Will be Replacem
recovered ent value
in cash includes
Which of the following from removal/r
statements is not correct No loss statement It can be included outside efixing
4803 w.r.to Barrack Damages is necessary in the LF bills persons charges B
When granted in
Which of the following different spells,
statements is not correct It is two months in total should not It can be
w.r.to Furlough leave of every 3 calendar exceed 60 days in accumula
4804 Army Officers? years a cycle ted None C
It can be
Which of the following Tenders can be concluded Artificers
statements is not correct issued to any Max. Limit for for a work is
with reference to Term contractor in individual service period of covered
4805 Contract? approved list is Rs. 150000/- 3 years in TC C
Any employee with
_____of continuous
service on the date of
journey performed by
him/his family is eligible No such
4806 for LTC? Two years One year 6 months limit B
Overdrawal of
Underdrawal of ration in a month
ration in a unit can cannot be made
Which of the following be made good by good by
statements is not in overdrawal in the underdrawal in Both a Both are
4807 order? next month the next month and b correct C
Which of the following After retirement
statements is not true he would not be
with reference to powers, He is a high eligible to hold
duties and responsibilities independent any appointment
4808 of C&AG of India? Statutory Authority in Government Both None D

Authority
competent to No bar for
impose minor authority
penalty, but who
initiating conducte
proceedings for d
major penalty, Prelimina
Which of the following can impose on ry enquiry
statements is not true Punishing authority the conclusion of to act as
with reference to the can obtain the proceedings, Disciplina
provisions of CCS CCA guidance from minor penalty at ry
4809 Rules? superior authority its own discretion Authority None A

A Govt.
official
can claim
one
additional
fare to
bring back
family,
subject to
fulfillmen
Unmarried t of other
Which of the following dependant sister is CTG is admissible condition None of
4810 statements is not true. included in Family in all Transfers. s. these B
Where a
person is
appointed
to an ex-
cadre
post in
higher
scale
initially
on
deputatio
Stepping n
up of pay followed
in the pay by
If the first up If the first up band or absorptio
gradation gets gradation gets grade pay n, the
postponed on a/c postponed on a/c would be services
of employee not of employee not admissibl rendered
found fit or due to found fit or due e with in the
departmental to departmental regard to earlier
proceedings etc., proceedings etc., junior post (in
this would have no this would have getting lower
consequential consequential more pay scale)
effect on the effect on second than the shall be
second and third and third up senior on counted
up gradations gradations which a/c of pay but the
Which of the following which would also would also get fixation period
statements is true about get deferred deferred under this spent
4811 MACPS? accordingly accordingly scheme initially B
Which of the following
statements is true in the
case of a government Resignation leave
servant resigns while counts from leave salary is All the
4812 availing Leave Note due? LND is cancelled commenced recovered three D
Which of the following
statements is true with
reference to excess Surplus
strength of officers posted establishment held
in units is noticed during by unit is objected Posting out of the
4813 scale audit? in audit excess is watched Both None C

station where Station with good


Which of the following there is lack of facilities but staff
stations can be treated as normal amenities is reluctant to
4814 hard/tenure station? of life serve there Both None A
Which of the following
sub sections/cells does Pension/L
not function under eave
Accounts Section of PCDA Field Cashier Sub Salary Sub LIC
4815 (O)? PLI Cell sub section Section Section section D
Which of the following
subsidiary account will
accompany the annual
administration report of cash All the
4816 each military farm? Trading account capital account account three D
Any Financial powers not
specifically delegated vest
4817 with: MoF MoD MHA MEA A
Which of the following
suspense head is operated
for the purpose of supply
of funds to Field Imprest 00/020/7 All the
4818 Holders? 00/018/64 00/018/65 2 three B
Which of the following
system of accounting is Double
also known as mercantile Cash basis of Entry All the
4819 basis of accounting? Single Entry system Accounting system three C
Which of the following
system of accounting is
known as incomplete
4820 records? Single Entry Mercantile Both None A
Which of the following
tendering can be followed
when goods are Single
purchased from Vendors Global Tender Limited Tender Tender All the
4821 of foreign countries? Enquiry Enquiry PAC three D
Which of the following
time expired records are
destroyed by burning in
the presence of
nominated gazetted Secret and
4822 officer? confidential Record Paid cheques Both None C
Imprest
Advance
Payment Payments
to Air made by
Force Regional
Which of the following Transacrtion Transactions Personnel Controller
transaction is NOT settled pertaining to Small pertaining to from s towards
through Defence Savings Provident loans and Army Army
4823 Exchange Account? Fund advances sources Imprest D
Which of the following
transactions does not
require appropriation Expenditure of
under the head of occasional Receipt to
4824 account? character Government Both None B
Which of the following Payments made
transactions is adjusted through Deence Adjustme
through Defence cheques/ElectronicMilitary nts with All the
4825 Proforma Account? mode Receivable Orders Railways three D
Which of the following TA/DA of
transactions is not MES
compiled through Class 9 Pay and Industrial
Punching Medium Allowances of MES Medical claims of Employee
4826 voucher? officers MES civilians s None C
Which of the following
transactions is not
covered under the Focal Pension
4827 Point Branch scheme? Cheques MROs payments None C

Any item (of amount)


appearing in Trial balance
gets posted at ____ places
in the final accounts
normally unless broken
4828 into piece meal postings? 1 2 2 or more None A

Which of the following Service


transactions is not passed Outstanding Imprest payment rendered
on through Defence Advances of to Navy personnel by Army
4829 Exchange Account? employees from Army to AF None C

Which of the following Service


transactions is not passed Outstanding Imprest payment rendered
on through Defence Advances of to Navy personnel by Army
4830 Exchange Account? employees from Army to AF None C

Which of the following Pre


types of training is not Examinati
covered under the Promotion on
Training and Development orientation Training
4831 policy of DAD? Induction Training courses courses None D
Which of the following
types of transactions are
entered in the Journal Cash Purchase of Cash sale All the
4832 Proper? Transfer Entries goods of Goods three A
Which of the following
unit of a computer is
responsible for addition,
subtracting, multiplication Arithmetic and Control
4833 and division? Logical Unit Work storage Unit RAM abc

Which of the following


was not a part of
erstwhile five tier Minor
4834 classification of accounts? Sector Major head head Sub Major D
Which of the following
welfare activities is not
intended primarily to be
met out of Grant in Aid
received by PCDA/CDA Provision of Recreation Welfare Death
4835 Office? Amenities facilities facilities Benefits D
Goods
used by
proprieto
Which of the following r for
will be priced at cost personal All the
4836 price? Purchases Goods destroyed use three D
Which of the following
will be priced at Sales
4837 price? Sales Sales Returns Both None C
Which of the following Recovery of
will have first claim on Advance taken Whicheve Whicheve
4838 individuals pay Court Attachment from Govt. r is earlier r is later A
Any person entitled in his
own name to the
possession thereof and to
receive or recover the
amount due thereon from
the parties thereto in
respect of a Bill of
Exchange is known as
4839 ____? Drawer Holder Payer Drawee B
National
Which of the following Savings Shares
will not be accepted as Municipal Certificat certificate
4840 Security in audit? Cash/Cheque Debenture e s D
Which of the following Withdraw
withdrawals/advances is al for
not permitted from DSOP financing
fund in respect of Army Temporary LIC
4841 Officers? Advance Final Withdrawal policies None D
Which of the following
word is used in DPM in
place of
'Purchaser' All the
4842 wherever required? Payer Consignee Buyer three C
Which of the following
word is used in DPM in
place of
'Supplier'
4843 wherever required? Seller Vendor Both None C

Which of the following Works


works done in Army Base done for
Workshops, requires private
previous approval of the All manufacture Work done for individual All the
4844 estimate for work orders? works other depots s three D
The
stretches
of land
Which of the following, unutilized
LAO will object while The extent of is shown
Audit of Unit Land The register is not cultivation land is separatel All the
4845 Register signed by the OC shown separately y three A
Project
Project Vishwak Vishwak
Which of the follwing is Project Vishwak can work on can work All are
4846 True can work on WAN internet offline true abc
Both Both
Which of the follwing is an Pay and allowance option A Option A
example of Charged of Deputy Speaker Salary and and B are and B are
4847 Expenditure? of Lok Sabha Alloance of C&AG correct incorrect C
Damage
Rent Can
be
Charged
Rent bills can Project Bhawan through
Which of the follwing is generated through cannot work on Progect All are
4848 not True Project Bhawan Offline Computer Bhawan false abc
Which of the given item of
the clothing may only be
issued after return of old
items after the expiry of Net All of
4849 life. Shocks Shoe Musquito these C
Any person within ____
days from the receipt of a
decision from CPIO can
make an appeal to First
appellate authority under
4850 RTI Act? 30 45 60 90 A
Which of the given
PCsDA/CsDA office have PCDA(Navy) CDA(CSD), PCDA(O),
4851 no LAO as sub office? Mumbai PCDA(SC), Pune Mumnbai Pune D
Director
General
of Audit
Defence
Services
(DGADS)
who
Director General of Director General conducts
Audit Defence of Audit Defence Statutary
Services (DGADS) Services (DGADS) Audit is
who conducts who conducts under the
Statutary Audit is Statutary Audit is administa
under the under the rative
Which of the given administarative administarative control of None of
4852 statements is correct? control of CGDA. control of C&AG. CGA. the these B
Which of the statement is
true as far as written
communication is
concerned? A. Writing is
more unique and formal
than speech B. Writing is Both A Both A
more valid and reliable A is true and B is A is false and B is and B are and B are
4853 than speech false true true false C
Which of these offices
issues corrections to Army
Local Audit manual PCDA(SC) CDA(Arm
4854 (ALAM)? PCDA New Delhi PCDA(O), Pune Pune y) Meerut C
Clicking
three
times
with the
right
mouse
button in
Which of these will not the
select all the cells in a Using the Edit Pressing Ctrl + A spreadshe None of
4855 document ? Select All menu on the keyboard et These abc
Payment
Payment of ASC of hire
Which one of the contractors, bills chargers
following expenditure is Local purchase of subjected to post for All the
4856 met out of S & S Imprest stores audit porters three D

Internal
Audit of
Maintena various
Maintenance of PF nce of PF initial
Which one of the Accounts in respect Settlement of accounts accounts
following is not a function of Group A, B & C transactions with of GREF maintaine
4857 of PCDA, New Delhi? officers other Ministries personnel d by MOD C
Which Para of Defence
Account Code 2014
mentions about power of
officers for signing a
4858 Punching Medium? Para 71 Para 70 Para 72 Para 73 C
Which Parliamentary
Committee is responsible
to suggest alternative Public Committe
policies to bring about Accounts e Public
efficiency and economy in Official Language Estimates Committe Undertaki
4859 administration? Committee Committee e ngs B
Which part of Pamphlet of
RDR mentions about
Canteen stores
4860 Department ? Part I Part II Part III Part IV D

__ of the amount of Flying


Allowance will be credited
to DSOP Fund in addition
to the contribution the
officer is already making
4861 to the fund? 1/3rd 1/4th 2/3rd 2/5th D

__ of the amount of Flying


Allowance will be credited
to DSOP Fund in addition
to the contribution the
officer is already making
4862 to the fund? 1/3rd 1/4th 2/3rd 2/5th D
Any points doubt
regarding provisions of
GFR are required to be Ministry of Ministry of Ministry C&AG of
4863 referred to _________? Defence Defence/Fin of Finance India C
Which part of Pamphlet of
RDR mentions about
4864 Defence & Others ? Part I Part II Part III Part IV A
Which part of Pamphlet of
RDR mentions about
Defence Accounts
Department and Defence
4865 Estate Organisation? Part I Part II Part III Part IV B
Which part of Pamphlet of
RDR mentions about
Ministry of Defence
4866 (Civil)? Part I Part II Part III Part IV C
Which PCDA/CDA deals
with work bills of MAP
organization of Delhi PCDA (BR) New CDA (IDS) CGDA
4867 area? PCDA New Delhi Delhi New Delhi H.Qrs. C
Which PCDA/CDA is
assigned with a
responsibility of studying
the existing procedure
and submit proposals for CDA
reorientation of work of PCDA (WC) (Army) CDA
4868 MES and Accounts? PCDA (SC) Pune Chandigarh Meerut Patna C
Which PCDA/CDA is
responsible for
preparation of Job
Description Sheets of
Admin, R, D and Stores CDA
sections of PCsDA/CsDA PCDA (WC) CDA, (Army)
4869 Main Office? PCDA (SC) Pune Chandigarh Patna Meerut A
Which PCDA/CDA is
responsible for supply of PCDA All the
4870 funds to Field Cashier? Regional CDA PCDA (O) Pune New Delhi three B

Which PCDA/CDA is
responsible for
verification of adjustment CDA PCDA
of cost of vehicles issued (Army) (R&D)
4871 by Army to MES? Regional CDA PCDA, New Delhi Meerut New Delhi C
Which PCDA/CDA is
responsible for
verification of adjustment
of cost of vehicles issued
to and returned by MES
and rendering half yearly
statement to Army CDA (Army) CDA PCDA (SC)
4872 H.Qrs.? PCDA (CC) Lucknow Meerut Patna Pune B
Which PCDA/CDA is
responsible to prepare
Job Description Sheets for
M and TA/DA sections CDA (Army) CDA CDA PCDA SC
4873 work? Meerut Secunderabad Patna Pune C

Any qualifications
required for the arbitrator Arbitration High Any of the
4874 may be decided by _____? Parties concerned Tribunal Court three A

Which PCDA/CDA is
responsible to prepare
Job Description Sheets for PCDA (WC) CDA (Army) CDA PCDA SC
4875 Pay and IA sections work? Chandigarh Meerut Patna Pune B

Which PCDA/CDA is
responsible to prepare the
Job Description Sheets of CDA
E and Accounts Sections PCDA (WC) (Army) PCDA
4876 of Regional CDA office? Chandigarh CDA, Patna Meerut (SC), Pune A

Any
Which portal is used to Bank&#39
4877 remit eMRO? Online SBI RBI Website SBI CMP ;s website C
Which PowerPoint feature
allows the user to create a
simple presentation Auto Content Chart Animatio
4878 quickly ? Wizard Transition Wizard Wizard n abc
Section
4(4)
Which provision in RTI Act regarding
2005 enables public Section cost
authority to publich more 4(3) effective
and more information regarding and
relates them and thus Section 4(1)(b) Section 4(2) form & effective
achieve reduced number regarding regarding manner method
of applications under the mandatory suomotu of of
4879 act. disclosure disclosure disclosure disclosure B
Which punctuation mark
is used to connect two
complete sentences that
4880 are related. Colon Semi Colon hiphen Comma B
Which report shows
details of command wise Command wise code advice Percentag GOC -in-C
4881 expenditure? report report e report report D
Analysis
of All
Which report shows the India
current and progressive Consolidated defence
figures separately for each compilation of All services
controller and under each India defence Consolidated receipts All India
classification coded of service receipts compilation of All and compilati
4882 CHB ? and charges India RDR heads charges on C
Which rule of CCS CCA
Rules 1965 prescribes the
rule regarding suspension
4883 of a Government Servant 10 11 14 16 A

Which rule of CCS CCA


Rules 1965 prescribes
various types of penalties,
which can be imposed on
4884 Government Servants 10 11 14 16 B
Any recommendation by
an administrative
authority for exceptional
treatment, outside the Higher authority
rule, should be addressed through
4885 to ____? PCDA/CDA PCDA/CDA CGDA DGADS B
Which rule of CCS conduct
rules prescribe about
employment of family
members with parties
4886 having official dealings? 4 3 2 1 A
Which rule of CCS conduct
rules prescribe about
Government employee
4887 and politics ? 2 3 4 5 D

Which rule of CCS conduct


rules prescribe about
Government employees -
4888 Acceptance of gifts? 10 11 12 13 D

Which rule of CCS conduct


rules prescribe about
Government employees -
communication of official
4889 information? 10 11 12 13 B

Which rule of CCS conduct


rules prescribe about
Government employees -
4890 critisim of Government? 6 7 8 9 D
Which rule of CCS conduct
rules prescribe about
Government employees -
evidence before
4891 committees? 10 9 8 7 A
Which rule of CCS conduct
rules prescribe about
Government employees -
raising of funds and
4892 contributions? 10 11 12 13 C

Which rule of CCS conduct


rules prescribe about
Government employees
4893 connection with press ? 6 7 8 9 C

Which rule of CCS conduct


rules prescribe about
Government employees
4894 joining of associations ? 6 5 4 3 A
Which rule of CCS conduct
rules prescribe about
Government employees
4895 participation in strike ? 4 5 6 7 D
Any replacement issue of
public clothing lost by the
individual not due to
neglect should be Issue Nominal
4896 supported by ___ Loss Statement MRO Voucher Voucher A
Which Rule of GFR 2017
mention about Financial
4897 year? Rule 42 Rule 52 Rule 45 Rule 40 A

Which schedule of the


Contract Agreement
reflects the stores
supposed to be made
available by MES to Schedule Schedule
4898 contractor free for fixing? Schedule A Schedule B C of credit B
Which section is
responsible to prepare
and submit the monthly
compilation of the Central
abstract of receipts and Ledger Control
4899 charges in PAO (ORs)? D section Imprest Section Wing Section D
Which section of Main
Office will verify the Internal Audit Accounts
4900 Credit Scroll ? Section T Section M Section Section D
Which section of PAO
(ORs) allots unit code in
respect of Army units and
formations whose pay
accounts are maintained Central
4901 by them? Administration Disbursement Imprest Control D
Which section of PAO
(ORs) is responsible to CC Imprest
4902 upload e-TDS ? Ledger Group EDP section Section C
Which section of PAO
conducts concurrent Admin
4903 review of IRLAs T Section Review Section FS Section Section B
Which section of PAO
coordinates the activities Central Control Review All the
4904 of Ledger Groups? Administration Section Group three B
Which section of PAO
deals with adjustment of
dues in respect of PBORs
after discharge from Ledger NE
4905 Service? CC section Imprest Section Group section D
Which section of PAO is
responsible for
compilation of yearly
Interest on AFPP fund Central Control Imprest Ledger
4906 through class II voucher? Fund Cell Section Section Group A
No such Both a
4907 Any Reserve is _______? Liability Asset rule and b A
Which section of PAO is
responsible to add new
employee bank details on
receipt of fresh Mandate Monthly Pay Central Control Ledger Imprest
4908 forms? System cell Section wing Section A

Which section of PAO is


responsible to ensure
drop of IRLAs in all type of Central
FS cases including Regular Control
4909 and other Misc. Cases.? Imprest section Admin section Review Section D

Which section of PAO is


responsible to furnish any
information/statistics
pertaining to IRLAs which Monthly
may be required, Pay Central
especially at times by System Control
4910 higher authorities? Imprest section Ledger Group Cell Section D
Which section of PAO is
responsible to prepare
Budget Estimates of Non
Effective heads of
accounts to Main Office of Ledger
4911 CDA? NE section CC section Imprest Groups B
Which section of PAO is
responsible to prepare the
abstract of receipts and Admn. Review
4912 charges? Imprest Section CC section Section Group B

Which section of PAO is


responsible to receive all
MROs/Treasury Receipts
(Except Field Imprest) and Central Control Administration Review Records
4913 ensure their adjustment? Section section Section section A
Which section of PAO is
responsible to render
quarterly report on Major Central
financial and accounting Control
4914 irregularities? Imprest section Admin section Review Section D
Which section of PAO is
responsible to take
prompt action on
communication of Central
stop/release pay cases of Control Imprest
4915 PBORs? Ledger wing Review Section Section Section C

Which section of PCDA (O)


has to give confirmation
of a vacancy of Officer to
PAO for admitting Acting
Allowance to JCO in his Records Accounts
4916 place? Ledger wing Technical Section Section Section A
Which section of PCDA (O)
is responsible to furnish
its comments on Notes for
Orders on doubtful cases, SS
put up by Wings for Transportation Administration coordinati Technical
4917 ruling? wing section on (Audit) Section D
delivered
Any written to the
communication cannot be addressee
deemed to have been at last
received if it is _____ delivered to the delivered to the known
under the Arbitration and addressee addressee at his place of
4918 Conciliation Act? personally place of business business None D

Which section of PCDA (O)


is responsible to render
quarterly report on Administration Accounts Technical
4919 financial irregularities? section Ledger wing Section Section D
Which section of PCDA (O)
issues cheque books to Field Cashier Group Disbursement Ledger Technical
4920 Field Cashiers? Sub Section Section wing Section A
Which section of
PCDA/CDA deals with
Inspection of various
4921 sections and sub offices? IA OA Accounts O&M D
Which section of
PCDA/CDA deals with
Payment and adjustment
of the cost of
manufacture of medals Store
and decorations of Army Store Audit Pay Contract
4922 units? M section section section Section A

Which section of
PCDA/CDA deals with
recovery of leave salary
and pension contributions
in respect of persons lent Administration Pay
4923 to and from DAD? Accounts Section Section IA cell Section B

Which section of
PCDA/CDA is responsible
for clearance of Suspense EDP
4924 Head 00/020/96? Accounts Section Audit Section D section Centre C

Which section of
PCDA/CDA is responsible
for Post audit of bills in
respect of 100% payments
made on account of ASC Store Contract
4925 articles and CHT? Store Audit Section Section M section IA cell B
Which section of
PCDA/CDA is responsible
to adjust MRO received
on account of Hire of
Government transport for Transport Stores
4926 amenities purposes? Stores Contract Miscellaneous ation Audit D
Which section of
PCDA/CDA is responsible
to adjust the cheques
received from /issuing Administr
cheques to Other Accounts ation
4927 Ministries? All Audit Sections Internal Audit Cell Section section C
Which section of
PCDA/CDA is responsible
to conduct scrutiny of
conservancy service Miscellan
agreements entered into Stores Contract Engineering eous
4928 by Defence Executives? Section Section section IA cell C
AO attached to GE office
discharges which of the Financial All the
4929 following duties? Technical Advice Legal Advice Advice three C
Which section of
PCDA/CDA is responsible
to deal with training camp
allowance claims of Stores
Territorial Army and NCC Miscellaneous Transportation Accounts Audit
4930 Officers? section Section Section Section B
Which section of
PCDA/CDA is responsible
to rendition of monthly Audit
statements of expenditure Sections
to the local controlling Office Automation concerne All the
4931 authorities? Cell Accounts Section d three B
Which section of
PCDA/CDA office deals
with Action on tour notes Administration ORs
4932 of Officers? section O&M cell section IA section D

Which section of
PCDA/CDA office deals
with action on Tour notes, AN
4933 super review reports? Accounts Section IA section O&M Cell Section B
Which section of
PCDA/CDA office deals
with procedure Administr
concerning direct and ation
4934 indirect taxes? IA cell E section section O&M Cell C
Which section of
PCDA/CDA office is
responsible for custody
and disbursement of Administr
4935 cash? Records Disbursement Accounts ation D
Which section of
PCDA/CDA office is
responsible for
4936 diary/despatch of Dak? Records Administration O&M None A

Which section of RBI deals CAS RBI CAS RBI


4937 with the govt account? CAS RBI Mumbai CAS RBI Chennai New Delhi Nagpur D

Governm
ent
Accountin
Which section of RBI Government g Division,
maintains Proforma Central Accounts Accounting Hyderaba RBI, New
4938 Account ? Section, Nagpur Division, Mumbai d Delhi A
Which section of Regional
CDA adjusts the MRO on
account of Audit fee in
respect of Cantonment Stores
4939 Board? Admin Pay Internal Audit M Audit C
AO DAD (HAL), Nashik
division is under the PCDA
administrative control of PCDA (AF) (R&D)
4940 ____? PCDA (SC) Pune PCDA Bengaluru Dehrudun New Delhi B

Which section of Regional


CDA deals with annual
production accounts of Stores Internal
4941 ASC Bakeries? Accounts Stores Contract Audit Audit C
Which section of Regional
CDA deals with Mess
Maintenance Allowance Miscellan Internal
4942 claims? Stores Audit Stores Contract eous Audit C
Which section of Regional
CDA deals with Payment
of Sea freight and landing Stores Miscellan
4943 stages bills? Transportation Stores Contract Audit eous C

Which section of Regional


CDA is responsible to
carry out financial review
of manufacturing
establishments of Internal
4944 Defence? Stores Audit Stores Contract Audit O&M A
Which section of Regional
CDA office deals with
consolidation MFAI Administr
4945 report? O&M Internal Audit ation Accounts B

Which section of Regional


CDA office deals with
Diary and distribution of
confidential letters
4946 received in the office? Records Administration RTI Cell O&M Cell B
Which section of Regional
CDA office deals with
payment to Survey of
India for supply of Maps Stores Audit Stores Contract
4947 to army units? section Section M section R section C
Which section of Regional
CDA office deals with Post
audit of bills in respect of
payments made on Stores
account of Civil Hired Stores Audit Transportation Contract
4948 Transport? section section Section M section C

Which Section of Regional


Controllers&office Pay Accounts
4949 maintains DHR? Admin Internal Audit Section Section D

Which Section of Regional


Controllers&office Internal Pay
4950 maintains DHR? NULL Admin Audit Section A
AO DAD Hindustan
Aeronautics Ltd.
Hyderabad is under the CDA (R&D) CDA PCDA (AF) PCDA
4951 jurisdiction of ______? Hyderabad Secunderabad Dehrudan Bengaluru D

Which section of Regional


PCDA/CDA is responsible
for adjustment of
payments in India on
behalf of U.K. Govt. by the Store
4952 DAD Officers? Accounts Administration IA cell Audit A
Which section of Regional
PCDA/CDA is responsible
for watching verification IA cell
of Credits of high value through Miscellan
imported and indigenous Stores contract Stores Audit LAOs/RA eous
4953 stores? section section Os section B
Which section of Regional
PCDA/CDA is responsible
to distribute correction
slips of Manuals and
4954 codes? Records Admin IA O&M A

Which section of Regional


PCDA/CDA office deals
with Recovery of extra
expenditure incurred by
the Defence Services in
connection with aid to Store contract Store Audit Accounts
4955 civil powers? section Section Section E section B
Which section of Regional
PCDA/CDA office is
responsible to arrange for
4956 printing of forms? Administration Disbursement Records Accounts C
Which section of Regional
PCDA/CDA office is
responsible to do pre
scrutiny of Supply
4957 orders/Contracts? IFA cell IA cell O&M cell ORs cell A
Which section of Regional
PCDA/CDA office is
responsible to prepare All Audit
4958 schedule III? Administration Disbursement sections Accounts B
Which section of Regional
PCDA/CDA office is
responsible to render
consolidated AAC report
4959 to CGDA? Administration IA O&M Accounts B
Which section of Regional
PCDA/CDA office is
responsible to Standardize
office Notes of repetitive
4960 type? Administration IA O&M Records C
Which section of the
Regional CDA deals with
Re-organization of office
layout for quicker flow of All the
4961 work? Administration O&M IA three B
AO DAD MOD (Civil) is
under the jurisdiction of PCDA (R&D) New PCDA (BR)
4962 ______? PCDA New Delhi Delhi New Delhi None A
Which section of the
Regional CDA deals with
work related to Super
4963 Review by IDAS Officers? Administration Internal Audit O&M ORs B

Which section of the


Regional CDA office deals
with scalar process to
assess the requirement of IA/FA All the
4964 staff on scientific basis? AN Section O&M Section Section three B

Section
which
Which section recieves issued the Audit
4965 the paid cheque ? D Section Accounts Section Cheque Section B
Which section will adjust
the rejected amount in
4966 SBI CMP? Audit Section Accounts Section D Section IA Section A

Which section/wing/sub LW SS Co-


section/cell is responsible ordinatio
to take action on IRLA Not LW SS Co- Records n (Org &
4967 Generated Report? ordination (Admin) Technical Section Section Audit) A
Which section/wing/sub
section/cell of PCDA (O)
deals with allotment of SS
new CDA Account Ledger coordinati
4968 Number to Army Officer? Record Section EDP centre wing on group D
Which sesction of
Regional CDA office deals
with approval of Local
Audit Programme of IA/FA All the
4969 LAOs? AN Section O&M Section Section three C
Which standing
committee of the
parliament will examine Committee on Estimates
the Audited Accounts of Public Accounts Public Committe All of
4970 the Govt. of India? Committee Undertakings e these A
Which statement is true
as far as maintenance of
Record rooms are Should not be Should have air Both A None of
4971 concerned? damp circulation and B the above C
Which statement is true
as far as written
communication is
concerned? A. It assists in
proper delegation of Both A Both A
responsibilities. B. It is A is true and B is A is false and B is and B are and B are
4972 more precise and explicit false true true false C
__ section of CDA deals
with adjustment of debits
on account of postage and
air mail fee on the bags
dispatched by Defence Transport Stores
4973 HQrs? Records Miscellaneous ation Contract B
__ section of CDA deals
with adjustment of debits
on account of postage and
air mail fee on the bags
dispatched by Defence Transport Stores
4974 HQrs? Records Miscellaneous ation Contract B
AO GE (Factory) Avadi falls
under the jurisdiction of
which of the following Controller of PC of A,
4975 Controllers? CDA, Chennai Factory, Avadi Kolkata Both b, c A
Prefix can be any Prefix can Prefix can
Which statement is true two digits other Prefix can be any be only be only
4976 for RDR code head? than 01 two digits 00 01 A

which statement of
annual financial
statement (budget)
consists of consolidated
picture of reciepts
(revenue) and
disbursements (expenses) statemnet statement
4977 of government of india? statement I statement IA II III A
which statement of
annual financial
statement (budget)
consists of expense on statemnet statement
4978 public account? statement I statement IA II III D
which statement of
annual financial
statement (budget)
consists of expenses on
contingency fund of india statemnet statement
4979 ? statement I statement IA II III C
which statement of
annual financial
statement (budget)
consists of things that
would be charged to
consolidated fund of statemnet statement
4980 india? statement I statement IA II III B
Which system is designed
with a view to achieve
economy in
collection/delivery of Economic
stores from/to units Transportation Carter Patterson Barter Vehicle
4981 between each other? system system system pooling B
Which two fields in a Letter
letter is important for Subject and From and To number None of
4982 future reference? reference address and date the above C
Which type of Non-
communication is used Verbal verbal
where record Oral Written communi communi
4983 maintenance is required? Communication Communication cation cation B
Which type of Contract is
concluded for Contract
construction of Swimming Item Rate Term for Piece
4984 Pool? Lump sum Contract Contract Contract Work A
Which type of contract is
concluded for large scale
renewal of flooring work
to be carried out, but
exact quantities are not % Rate Item Rate
4985 known? Lump sum Contract Term Contract Contract Contract D

AO GE (R&D) Hyderabad is CDA


under the administrative PCDA (R&D) PCDA (R&D) New B through Secunder
4986 jurisdiction of Hyderabad Delhi A abad D
Rate
Contract
for supply
Which type of Contract is of
concluded for Materials
Manufacture of furniture Item Rate Term or
4987 for a Civilian Office? % Rate Contract Contract Contract Furniture D
Which type of Contract is
concluded for Repairs to
Roads in unit lines when Contract
exact volume of work Percentage Rate Item Rate Term for Piece
4988 cannot be assessed? Contract Contract Contract Work A
Which type of Leave(s)
can be encashed during None of
4989 LTC? EL HPL CL these A

Which type of Office


communication is used for
correspondence between D.O.
4990 senior IDAS officers? Office Note Circular U.O. Note Letter D
Which type of vouchers
are linked from Local
'Ledger to purchase Both A
4991 vouchers'? Issue vouchers Receipt vouchers vouchers and B A
Which type of vouchers Local
are linked from 'Ledger to purchase Both A
4992 vouchers'? Issue vouchers Receipt vouchers vouchers and B A
Which type of written
communication can be
used to reach a large
4993 group? Memorandum DO letter Circular Letter C

Bar charts
Bar charts, line and line
Which types of charts can Line graphs and pie graphs and pie graphs Only line
4994 excel produce ? charts only charts only graphs abc

Which voice is used in DO Third None of


4995 letter? First person Second person person the above A

Which voice is used in None of


4996 formal academic writing? First Second Third the above C
AO GE (R&D) Pashan Pune PCDA
is under the (R&D) JCDA
administrative control of PCDA (R & D) Hyderaba (R&D)
4997 ___________ PCDA (SC) Pune New Delhi d Pune A
Which wing was set up in
2002 to look after the
whole gamut of
processing new capital Capital
acqusition proposals for Procurement Acquisitio Acquiring
4998 defence services? Procurement Wing wing n Wing wing C
Whichamong the
following sentence can be I am writing this This office
the beginning of a DO On verification it is DO in connection is not in None of
4999 letter ? seen that with receipt of the above B
Whih of the following is a
5000 personal account? Capital Drawings Both None C
While accounting POL
stocks, temperature of
___ ? F is treated as
5001 Standard Temperature? 100 85 98 27 B
While Adjusting MRO,
PAO functions as ___
5002 section? Audit Accounts Both None A
While audit of ration
returns, details of
personnel on leave,
admission to Hospitals,
transfer/attachment to Part II orders to Returns to Part II As
other units etc. will be returns but not orders but not decided
5003 verified from? vice versa vice versa by LAO None A
Supporting
While auditing pay bill, documents for
audit office verifies which changes in
of the following entitlements/reco
5004 documents? Last Pay bill veries Both None C

While auditing recovery of Voucher


Hospital Stoppage Rolls of to IRLA
an Army Officer, audit is IRLA to Voucher Voucher but not
5005 done from ____ to ___ IRLA to Voucher but not vice versa to IRLA vice versa D
While auditing the cash
book in a Cantonment
Board, LAO should verify
_____ with the payments Counterfoils of
made by the Cantonment cheques and counterfoils of
5006 Board? vouchers Receipts Both None A

While auditing/passing
pay bills of civilian
employees, AAO should
check classification under
Service Head for every
5007 item exceeding Rs. ___? 50000 10000 5000 500 D
Accounta
nt,
primary
auditor Friend,
AO/AAO MES attached to An advisor, A paymaster, and Philosoph
MES Engineer office Administrator and record keeper Financial er and
5008 perform functions as __? Accountant and auditor Assistant Guide C

While calculating audit fee


in respect of Cantonment
Board, ALAO will be
treated as ___ for the Senior Junior
5009 purpose of calculation? LAO AAO Auditor Auditor C
While calculating repaying
capacity for the purpose
of HBA, In cases of
employee retiring after 20
years, ____ of Basic Pay is
5010 considered? 0.3 One-third 0.4 0.5 C
While calculating the
amount admissible for Out of (a)
conveyance of Personal and (b),
Effects, the tax/GST is The Entitled whicheve None of
5011 calculated on Actual Bill amount amount r is less. these C
While carrying out audit
of cash book in
Cantonment Board, LAO
verifies the payment side
of cash book with
5012 counterfoils of ____? Receipts Cheques Both None B
While carrying out audit
of cash book, RAO will
verrify entries related to All the
5013 ___ transactions? Public Fund Cash Assignment Imprest three D
While carrying out audit Part II
of railway warrants, audit Counterfoil of order to
is done from ____ to warrant to Part II a but not vice Counterfo c but not
5014 _______? order versa il vice versa B
While carrying out Audt of
Air Frieght claim, it will be
ensured that the air
passage warrant has been QMG&#3 Air
properly prepared by the 9;s Transport
5015 _____? Consignor Consignee Branch Company C

While carrying out


scrutiny of the credentials
of the firms at the time of
Registration, which of the
following aspects need business
5016 noit be considered? Financial Status market standing ethics None D
While carrying out Test
Check of IRLAs, credit From Documents From IRLA to
entries should be verified to IRLAs not vice Documents not
5017 ______? versa vice versa Both None B
While computation of
broken periods for Period
payment with reference decided
to number of days in the by
year, _____ is taken as the Academic PCDA/CD
5018 basis? Calendar year Financial year year A A

AON for capital


procurement would lapse
for all cases where the
RFP for approved quantity
is not issued within ___ 18
5019 from accord of AON 6 months One year months 2 years B
While crediting EL at the
beginning of half year, EL
will be reduced by ___ of
EOL availed during
previous half year by the
5020 employee? 1/15th 1/12th 1/10th 1/18th C

While doing classification


of costs based on
assicuation with the
product, costs are divided
5021 into how many types? 2 3 4 5 A
While doing classification
of costs based on Changes
in Activity or volume,
costs are divided into how
5022 many types? 2 3 4 5 B
While doing classification
of costs based on
traceability, costs are
divided into how many
5023 types? 2 3 4 5 A

While doing elementwise


classification of costs, how
many broad elements are
5024 taken into account? 2 3 4 5 B

While fixing No. Man days Budget


required for Local Audit of handled
a particular unit, which of by the
the following points need Distance from the Mandate and unit
not be considered by office of LAO to the Man power of the concerne
5025 PCDA/CDA? unit concerned unit conerned d None A
While fixing the pay on
promotion, once
increment is given in the
same pay level into the
next stage and fixing the
pay in the promotion post
pay level, if it happens
that the same stage is
avaiable in the promotion Same pay stage in Next higher stage Depends
pay level then pay will be the promotion pay in the promotion on case to
5026 fixed in ____? level pay level case None A
While fixing the pay under
7th CPC structure, if the
amount rounded off to
next rupee after
multiplying with the
multiplification factor for
pay fixation, happens to stage Level in
be appearing the stage below + which the
available in the pay level, difference same
the pay will be fixed at the as special stage
5027 ____ in the pay level? Same stage next higher cell pay available A
While framing a charge
sheet it should be ensured
that the charges are not
5028 ____? Petty Flimsy Both None C
While on tour, if two or
more officers use same Admissibl
taxi, reimbursement is e to only
5029 given at ___ Rates? As shared Equal share A or B one C

AOs are recruited in


accordance with DAD RRs
by selection from AAOs
with__ years regular
5030 Service in the grade? 5 4 3 2 D
While on Tour, in case
employee travels by foot
for the purpose of duty
Rs. _____ is admissible
5031 per KM? Not admissible 5 8 12 D
While preparing AEs,
___% will be provided in
Estimates for
5032 congingencies? 10 5 4 3 D

While preparing Budget


Estimates in respect of
progressive salaries, the
rate of pay which will be
due on the ______ of the 1st
year to which the budget Septembe
5033 relates should be adopted 1st January 1st April 1st July r D
Category
While preparing Pay Bill wise and Deprartm
by AN Pay section of CDA Category wise then as ental
office, names in the pay Category wise and and then as per per Account
5034 bills are arranged ____? then alphabetically DOB Seniority No. wise A
Commute
While preparing Pension d portion
Budget, DR is calculated of
5035 on _____? Gross Pension Net Pension pension None A
While recording in Cash
Book, if a transaction
affects both cash and
bank, it it called as ______
5036 entry? Mutual Contra Mixed Proper B
While responding to a
DIDS, a Minus Charge
should always be Plus Minus
5037 responded using --- Plus Receipt Minus Receipt Charge Charge B
While responding to a
DIDS, a Plus Charge
should always be Plus Minus
5038 responded using --- Plus Receipt Minus Receipt Charge Charge A
While Reviewing the
subsistence allowance,
which of the following
certificate from the
employee under Depende All the
5039 suspension is taken? Non Employment Life nts three A
While Scrutinising the Accunts
Loss Statements Officer Purely
PCDA/CDA will examine and Audit
the cases in the capacity Audit Officer and Audit Officer and Financial Officer
5040 of ______? Financial Advisor Accounts Officer Advisor only A
APAR graded with a score
of 7.9 is given a score of
5041 _____? 8 7 7.5 6 B
While taking a decision on
whether to Make a
product or Buy, decision Fixed Cost
to Make can be taken and
when _____ is found to be variable Overhead
5042 recovered? Fixed Cost Variable Cost Cost s A
Who accepts fund from D) None
5043 Nodal office under NPS? A) PFRDA B) Trustee bank C) NSDL of these B
IFA
Who acts as Financial Controller of concerne PC of A
5044 Advisor to DGOF? Factories FADS d Kolkata D
Who allots Defence
Accounting Circle
Numbers to PCsDA/CsDA
5045 offices? CGA RBI, CAS CGDA C&AG B
CDA of the PAO
Who allots Imprest with which CDA of
Account Number to Field Nearest Regional Imprest Holder is nearest All the
5046 Imprest Holder? CDA most concerned PAO three B
Who among the following
(Receiving the specific
Pension) are not
exempted from ECHS Liberalized family Invalid
5047 contribution? War Injury Pension Pension Pension None C

Who among the following


are exempted under the
purview of definition of
Public Servant as per
5048 Indian Penal Code? Chairman of CAT Members of CAT Both None D

Who among the following


are not authorized to be Civilians working in Civilians working Army
5049 paid out of Field Imprest? Field in Peace Stations PBORs Officers B

Who among the following


are not covered under the
definition of FAMILY
(Assume that all are
dependent on the Govt. Daughter of age 28 Step Step
5050 employee)? yrs Son of age 24 yrs Mother Father D
Who among the following
are the users of Analysis
of All India Defence
Services Receipts & Service All the
5051 Charges DFA Budget CGDA H.Qrs. three D
APAR grading 8-10 is None of
5052 treated as Very Good Outstanding Good these B
Who among the following
arranges money to Field CDA IDS PCDA (O)
5053 Cashiers? PCDA New Delhi PCDA (NC) Jammu New Delhi Pune D

Who among the following


can approve disposal of
asset (under powers of
GE) when offer in auction
is less than 20% of PCDA/CD
5054 Minimum Reserve Price? CWE CE A None B
Who among the following
can negotiate an All the
5055 instrument? Maker Drawer Payee three D
Who among the following
can place a Government
servant under Appointing Disciplinary
5056 suspension? Authority Authority a or b None C
Who among the following
can reside in the
Government
Accommodation allotted
to an employee in
addition to his family
members? 1. Friends 2.
Relatives 3. Immediate
5057 Relations All 1,2,3 Only 2 and 3 Only 3 None C
Who among the following
cannot be a paying Cash
authority for third party Assignme
bills in respect of Sub Offices of nt
5058 procurement of stores? PCDA/CDA Imprest Holders Holders None D
Private
Registere
Who among the following Central State d Medical
cannot be appointed as Government Government Practione
5059 AMA? Doctors Doctors rs None D
Officer
Who among the following who
cannot be appointed as initiated
Inquiry Officer in Retired Charge
5060 disciplinary proceedings? IDAS Officer SAO/AO Officer Sheet D

Who among the following


cannot examine
Contractor Ledger
5061 maintained by AO GE? GE Contractor None Both C
Who among the following
cannot exercise the Independ
powers of reappropriation ent Area IFAs
in respect of Army Central Controlling Command Headquar (Comman
5062 Budget? Authorities Headquarters ters d) D
30th
APAR has to be finally 31st Novembe
5063 taken on record by ____? 31st August 30th September October r D
Who among the following person
cannot have option to person appointed transferred from
exercise for pay fixation to a post for the another post on
under 7th CPC and his/her first time in or after the 1st
pay will be fixed under 7th Government day of January,
5064 CPC only? service 2016 Both None C
Who among the following
conducts audit of
sanctions and orders
issued by Government of
5065 India CGDA PCDA/CDA LAO/RAO None D
Who among the following
conducts post payment
technical check of final
bills of works done by PCDA/CD All the
5066 MES? CWE STE A three B
Who among the following
Controllers do not have
LAO as a sub office or
section working under All the
5067 him? PCDA (O) CDA (IDS) CDA (CSD) three A
Production wing of
Who among the following Department of
controls the chain of Defence
Ordnance Factories in the Production and Ordnance Factory PC of A All the
5068 country? Supplies Board Kolkata three A

Who among the following


deals with payments
relating to procurements
done by Army Purchase PCDA (BR) All the
5069 Organization? CGDA Office PCDA New Delhi Delhi three B
Who among the following
does not have powers to
sign Transfer Entries
Punching Medium for
rectificatiion of incorrect
5070 adjustments? ACDA AO AAO None C

Who among the following


employees cannot be
considered for exemption Whose Children
from transfer as per the Those Having are studying in Subject
5071 DAD Transfer policy? medical reasons Class X Experts None D
Pensioner
s who
opted for
Serving employees CGHS at
Who among the following who are not in a Serving the time
get treatment on cash less position to make Employees - CS All of
basis and their bills are payment to (MA) Pensioner retiremen
5072 paid by CGHS Authorities? hospital Beneficiaries s t D

Who among the following


Government servants of
pay level is eligible to
travel by Air in Economy All the
5073 class on Temporary Duty? 4 5 6 three C
APAR in respect of Group
C staff is not required if
retiring on or before
5074 ______ of the year. 30th September 30th June 31st July None B

Who among the following


has a separate Proforma
account in the books of PCDA (O) All the
5075 RBI, CAS Nagpur? CDA (Trg.) Pune IFA (SC) Pune Pune three C

Who among the following Other


has no reservation in Backward
5076 promotions? Scheduled Castes Scheduled Tribes Castes None C
Who among the following
has the power to dispense
with detailed audit of
accounts and limit the
checks when
circumstances so Central
5077 warrant? Government C&AG Both None B

Who among the following


have the powers to
exercise the powers of Appellate All the
5078 Civil Court under RTI Act? CPIO Authority CIC three C

Who among the following All the


5079 is a JAG officer? ACDA DCDA Jt. CDA three C
Who among the following Representative of
is authorized to sign Remount and DEO in
5080 MRO? purchasing agent Cantonment Both None C
Who among the following
is called as Secondary
5081 User in GeM portal? Consignee PAO Both None C
Who among the following
is called JCO in Indian Lance All the
5082 Army? Havaldar Subdedar Naik three B
Member
Who among the following of
is exempted from Legislativ
payment of fee under RTI A person below Member of e All the
5083 Act? poverty line Parliament Assembly three A

Who among the following Chief


is ex-officio chairman of Prime Justice of
5084 council of states? President Vice President Minister India B
__ section of CDA deals
with audit of charges
relating to acquisition &
disposal of land &
buildings by Military Land Engineeri Store
5085 and Cantonments Dept? Miscellaneous Administration ng Contract A
__ section of CDA deals
with audit of charges
relating to acquisition &
disposal of land &
buildings by Military Land Engineeri Store
5086 and Cantonments Dept? Miscellaneous Administration ng Contract A
APAR of a resigned
Government servant may his
be destroyed after ____ original
from the date of date of
resignation (i.e. the date superann
5087 of casualty)? 1 year 2 years 5 years uation C
Ministry
of
Who among the following Ministry of Commerc Ministry
5088 is hosting GeM Portal? Ministry of Finance Defence e of HRD C
Chairman
of Chiefs
Who among the following of Staff
is in complete command Ministry of Committe
5089 of the Army? Chief of Army Staff Defence e None A

Who among the following PCDA (R&D) New PCDA (BR) All the
5090 is known as PCDA Travel? PCDA New Delhi Delhi New Delhi three B
Who among the following Ordnance
5091 is not a AHSP? DGQA Factories Both None D
Senior
Who among the following Personal
5092 is not a Gazetted Officer? AAO Hindi Officer Asst. None D

Who among the following


is not a member in Administrative Civilian
5093 Administrive Tribunal? Member Judicial Member Member None C
President
of
President of Institute
Institute of of Cost
Who among the following Chartered Accounta
is not a member of Accountants of nts of
5094 GASAB? CGDA India India None D

Who among the following


is not a part of Internal Regional
Audit mechanism/set up Local Audit Audit
5095 under DAD? Station Auditor Officer Officer None D

Who among the following


is not a user of All India
Defence Services Receipts DFAs (Budget) in Budget
and Charges generated in Departments of Armed Forces Section of Regional
5096 compilation system? MOD H.Qrs. CGDA PCsDA D
Who among the following
is not a user of
compilation report
Analysis of All India
Defence Services Receipts Services
5097 and Charges? DFA (Budget) CGDA H.Qrs None D
APAR of a Retired
employee may be
destroyed after a period
of ________ from date of
5098 retirement One year Two years 5 years 10 years C

Who among the following


is not authorized to sign
punching medium in a
5099 CDA office G.O SAO/AO AAO None D
Administr
ator as
defined in
Who among the following Article
is not defined as 239 of the
Competent Authority Constituti
5100 under RTI Act definitions? President Governor on None D
Who among the following
is not eligible for addition
of 5 years weightage for
calculation of Death
5101 Gratuity? Army Officer PBOR None Both A

Who among the following


is not empowered to Head of the CGHS
5102 appoint AMA? Department Department Doctor None C
Who among the following
is not supposed to deposit Unit not
Government dues in cash having
while depositing through Serving personnel Unit having Public Public
5103 MRO? of Defence Fund Account Account None B
Who among the following
is responsible for all
matters connected with
the implementation and
monitoring of New CDA (CSD) All the
5104 Banking Scheme PCDA New Delhi CDA (PD) Meerut Mumbai three B
Who among the following
is responsible for
maintaining Indian
Military Services Family CDA (Funds) PCDA (P) CDA (PD) Both (b)
5105 Pension Fund? Meerut Allahabad Meerut and (c) A
Who among the following
is responsible for Command
maintenance of Accounts Designated ing
5106 in a unit? Cashier Officer Officer LAO C
Who among the following
is responsible for
monitoring the
expenditure against
budget allocation for the
5107 Defence Pension? PCDA (P) Allahabad CDA (PD) Meerut Both None A
Who among the following
is responsible for payment
of bills in respect of
procurement of stores
from UK and West PCDA (Navy) CDA (AF) All the
5108 Europe? PCDA New Delhi Mumbai New Delhi three A

APARs graded below 4 will


5109 be given a score of ____? 1 2 3 0 D

Who among the following


is responsible for safe
custody of original CAs PCDA/CD
5110 concluded by MES? GE AO GE RAO/LAO A D

Who among the following


is responsible for securing
that expenditure shall not
proceed at a rate
unwarranted by
5111 sanctioned Estimates? MOD MOD (Fin) Both None C

Who among the following


is responsible for the
custody of MES Inspection
House and accounting of Surveyor
5112 its receipts? AGE BSO AO GE Assistant B

Who among the following


is responsible for the
monthly reconciliation of None. It is
the figures given in the the
accounts maintained by responsibi
the Head of the ilty of
Department with those Audit
appearing in the Accounts Head of the authoritie
5113 Officers books? Department Accounts Officer Both s C
Who among the following
is responsible for the
sufficiency and
moderation of the
Defence Service
5114 Estimates? MOD MOD (Fin) Both None C
Who among the following
is responsible for Work
relating to London PCDA (AF) PCDA (BR)
5115 Accounts Current? CGDA PCDA New Delhi Dehrudun New Delhi B
Who among the following
is responsible to
coordinate general Chiefs of
direction of policy for Defence Research Staff
Scientific Research & Development Defence Ministers Committe All the
5116 relating to Defence? Council Committee e three A

Who among the following


is responsible to maintain CDA DPDO
Indian Military Widows CDA (Army) (Funds) concerne
5117 and Orphans Fund? CDA (PD) Meerut Meerut Meerut d C

Who among the following


is supposed to endorse on
the Draft Paras file
prepared by DGADS,
concurred by DAD and PCDA/CD
5118 referred to him? Defence Secretary FADS CGDA A C
Who among the following Leader of
is the chair person of the
committee constituted for Oppositio
the purpose of selecting Minister n in Lok
5119 CIC? President Prime Minister of I&B Sabha B
APARs graded between 4
and short of 6 will be
5120 rated as ___________? Poor Average Good Bad C

Who among the following Command


is the head of Military Quarter Master er Works
5121 Engineer Services? General Chief Engineer Engineer E in C D
Who among the following FADS/Sec
is the Head of Ministry of retary All the
5122 Defence? Defence Secretary Defence Minister (Def/Fin) three B
Who among the following
is the incharge of
5123 Ordnance Factory? General Manager C of A (Fy.) Both None A
Who among the following
is the Officer i/c for MES
5124 division CE CWE GE AGE C
Who among the following
is to ensure that suitable
accounts are maintained
5125 by Defence Services? CGA MOD (Fin) C&AG None B
Authority
Who among the following administe
is ultimately responsible ring the
for keeping expenditure Authority who appropria All the
5126 within the appropriation? DAD allotted the funds tion three C

Who among the following


makes Payment and
adjustment of the cost of Regional
manufacture of medals CDA Regional
and decorations to Army Regional CDA M Stores CDA Pay
5127 Officers PCDA (O) Pune section section Section B

Who among the following


NCC officials are not C) Both of D) None
5128 coming under NPS 2004? A) Lady Insructor B) Gents Instrucor these of these C
Who among the following
officers is a Junior
Administrative Grade
5129 Officer in DAD? Addl. CDA Jt. CDA DCDA ACDA B
Who among the following
officers is authorized by
regulations to waive
Departmental charges in
the case of Deposit works
5130 by MES? GE CWE CE None D
APARs graded between 4
and short of 6 will be
rated as `good' and given Any of
5131 a score of ___ 4 6 5 the three C

Who among the following


officers may draw
cheques on civil treasury
or banks to meet the
requirements of Defence Defence Station
Services without cash Estate H.Qrs.
5132 assignment? DAD officers GEs of MES Officers ECHS A
Who among the following
shall be ineligible for
further employment Chairman
under the Government of Chairman of State of Joint All the
5133 India ? Chairman of CAT AT AT three A
Who among the following
should not pay cash along
with MRO into Any person
Government Units having public paying money to
5134 Treasury/Bank? Fund Account Government Both None A

Who among the following


will be exofficio member
in the Local Committee
constituted under Sexual
Harassment of women at Social Welfare Judge of a All the
5135 work place act? District Officer Officer Civil Court three B
Member
having
been the
Who among the following longest in
will be the chairman of Senior most the As
Chiefs of Staff Eldest Officer officer among the committe decided
5136 Committee? among the chiefs chiefs e by MOD C
Who among the following
woman does not get
covered under the
definition of Domestic who is employed to
worker as per Sexual do the household
Harassment at work place work on part time
5137 Act? basis Family member Both None B
B) Commissioned
A) Gazetted and non-
officers/non commisioned
Who among the gazetted officers Service officers
followings are covered appointed on or appointed on or C) None D) None
5138 under NPS 2004? after 1.01.2004 after 1.01.2004 of these of these A

Who among the Govt. servant


followings are not entitled whose spouses
to avail LTC as per CCs Govt. servant are employed in Both (A) None of
5139 (LTC) Rules 1988? under suspension Railways. & (B) these C
Chief
Who appoints C&AG of Justice of Cabinet
5140 India Prime Minister President India Secretary B
The
immediat
e superior
Authority
of
Disciplinary Head of the charged All of
5141 Who appoints IO & PO? Authority Department official. these A
Appeal against the
decision in the case of
sexual harassment
complaint should be
preferred within ____
5142 days? 30 45 60 90 D

CGDA and
Who are the users of GOC- Area and Sub area command
5143 in-C report? commander PCDA and CDA controller AHQ C
Who audits the sanctions
issued by authorities
lower than Government PCDA/CD
5144 of India? FADS CGDA A LAO C
Who can authorise
payment without pre
audit of a claim which
actually required to be
preaudited before
payment to avoid delay in PCDA/CD
5145 urgent cases? GOC-in-C CGDA A GOC B
Who can authorize
payment without pre
audit of a claim which
requires pre audit, to
avoid delay in an urgent
5146 case? PCDA/CDA GOC in C CGDA GOI A
Retired
Who can be appointed as Govt. All of
5147 a Defence Assistant? A Govt. servant. Legal Practitioner Servant these D
AAO
senior to
Who can be appointed as the
Inquiry Officer when the Charged Either a
5148 Charged Official is AAO? IDAS Officer SAO/AO official or b D
Who can conclude a
contract beyond 3 years Any of the
5149 duration? PCDA/CDA GOI MOD three B
CE with
Who can reduce or remit E in C with the concurren
departmental charges on concurrence of ce of
a deposit work costing Rs. Financial PCDA/CD
5150 2000/- E in C Authorities CE A B

Who carries out the audit


of Construction Accounts
5151 among the following? PCDA/CDA RAO/LAO Both None B

Who certifies the


vegetables produced from
unit gardens conform to ASC
ASC specification before Supply
5152 issuing for consumption? OC of the unit GOC in C Depot PCDA A
Appeal is not allowed in Withholdi
which of the following ng of
5153 cases? Suspension Penalty Pension None D
Who conductes the post
audit of accounts of ECHS None of
5154 Poly clinic? Station HQrs Military Hospital LAO these C
Who conducts audit of
Field Imprest Accounts
rendered by Field Imprest Regional
5155 Holders? PCDA (O) CsDA/PCsDA Both None B
Who conducts audit of
sanctions issued by All the
5156 Government of India? CGDA DGADS CGA three B
Who conducts of Audit of
Cantonment Boards
5157 Accounts? DGADS DAD Both None B
Who countersignes the Secretary
Audit Certificate Chiefs of (Def/Fin)/ All the
5158 submitted by CGDA ? Defence Secretary Army/AF/Navy FADS three C
Who deals with all
matters relating to audit,
payment, accounting and DCDA
Financial Advice to Jt. CDA (DAD)
Southern Air Command PCDA (AF) CDA (AF) New (AF) HAL
5159 Trivendrum? Dehrudun Delhi Nagpur Bengaluru C
Who deals with payment
of bills for procurement of
stores of United CDA (Army) PCDA (CC) PCDA CGDA
5160 Kingdom? Meerut Lucknow New Delhi office C
Who deals with the
payment and audit of pay
bills of officers and
establishment of Assistant
Directorate of Technical
Development (Inspection
and quality control) at PCDA (R&D) New PC of A
5161 Kolkata? CDA Patna Delhi Kolkata None C
Who functions as principal
representative of the
Ministry of Defence in the
field of Defence Defence
5162 expenditure? FADS CGDA Secretary None A
Who functions as the
Principal Accounting CDA (CSD) PCDA (SC) PCDA,
5163 Officer for CSD? CGDA Mumbai Pune New Delhi A
Appointment held by an
individual, whose duties Super
are not of an executive Extra numerary
character, but employed Magisterial Ministerial Appointm Establish
5164 as a member of Estt. is Appointment Appointment ent ment B
Charted
Who inspects Cash Book Station Audit Accounta Cantonm
5165 of the Unit? LAO concerned Board nt ent Board A
Who is a PSO in Army Chief of All the
5166 H.Qrs.? Adjutant General Chief of Logistics Materials three A
Rep. of
Who is authorized to sign Remount and DEO in All the
5167 MRO? AAO in DAD purchasing agent Cantt three D
Who is competent to
authorize alteration in
DOB of Non gazetted
employees of DAD when it Jt. CGDA Addl.
5168 is in order otherwise? PCDA/CDA CGDA (AN) CGDA B

Married
daughters
who have
been
Who is covered under Dependent divorced
definition of family for unmarried from their All of
5169 LTC? Spouse children husband. these. D
Who is highest authority
in the Administrative Standing All the
5170 Tribunal? Chief Justice Chairman Counsel three B
Who is maintaining the
IRLAs in respect of non
gazetted civilians in PCDA(NC)
5171 operational areas: Regional CDA PCDA New Delhi Jammu PAOs D
Quarter
Who is not a PSO in Chief of Integrated Master General of Master Adjutant
5172 Army? Defence Staff Ordnance General General A
Flag
Asst. Officer
Chief of command
Who is not a PSO in Indian Vice Chief of Naval Chief of Materials Naval ing in
5173 Navy? Staff Naval Dockyard Staff chief D
Who is responsible for all
matters connected with
investigation, settlement
and follow up action on
complaints from PCDA (P) Both (a)
5174 pensioners? CDA (PD) Meerut Allahabad and (b) CGDA A
Appointment of a Field Master
Cashier is done by General Military
_______ branch of Army Quarter Master of Secretary
5175 Head Quarters? Adjutant General General Ordnance Branch D
Who is responsible for
checking of cost data of
final bills of orders on cost
plus basis placed on M/s
Garden Reach Ship- PCDA
builders and Engineers (Navy)
5176 Ltd.,Kolkata? PC of A Kolkata CDA Patna Mumbai None A
Who is responsible for Central
custody of all original cash Record
vouchers, receipts and Office,
contract documents of Delhi All the
5177 MES? GEs DAD Cantt three B
Who is responsible for Director General of
Inspection of the Defence Aeronautical PCDA (AF) All the
5178 Aircrafts? Quality Assurance Dehradun Air H.Qrs three A
Who is responsible for
maintaining technically
sound accounting system Controller
in the departmentalised Comptroller and General of Finance FADS/
5179 accounts office? Auditor General Accounts secretary SDF B
Who is responsible for
maintenance and upkeep
of furniture supplied as Red Cross
free gifts by Red Cross to authoritie All the
5180 Military Hospital? MH itself MES s three B
Who is responsible for
preparation of
Appropriation Accounts of
Defence Services and its
submission to Comptroller
and Auditor General of Secretary
5181 India ? Defence Secretary Defence(Finance) CGDA CGA B
Who is responsible for
preparation of the portion
of the Combined Finance
and Revenue Accounts
pertaining to Defence All the
5182 Services? DGADS CGDA C&AG three B
Who is responsible for
safe custody of LPC seal Wing Wing
and Payment Authority Wing officer officer officer
5183 Seal in PCDA (O) office? Wing officer (D) (Ledger wings) (EDP) (AN) D
Who is responsible for
signing the Appropriation
Accounts of Defence
Services and its
submission to C&AG of Secretary
5184 India? Defence Secretary Defence (Finance) CGDA CGA A
Who is responsible for Controller
statutory audit of Comptroller and General of Finance
5185 accounts? Auditor General Accounts secretary FADS/SDF A
Appointment of Hindi Partly by DR and
Officer in DAD is done by Direct Recruitment Partly by Promotio Deputatio
5186 ____? (DR) Promotion n n B
Who is responsible for the
preparation of the
Appropriation Accounts of
5187 Defence Services? FADS C&AG CGA None A

Who is responsible for the ARC


procurement and supply AOC Supply Supply None of
5188 of Ration to the Units? ASC Supply Depot Depot Depot these A
Who is responsible for
watching that the exp
does not exceeds the Executive PCDA/CD
5189 allotment Authorities MoD GOC-In-C A D
Who is responsible to
carry out repairs to
refrigeration equipment
issued to entitled units
5190 against their P.E.T? MES EME Workshops Both None B
Who is responsible to
check correctness of
expenditure entries in
Construction Accounts All the
5191 against original vouchers? LAO/RAO BSO of GE office AO GE three C
Who is responsible to Nearest
conduct local audit of LAO of the Field DAD
5192 units in Field Area Nearest LAO Supply Depot LAO (AF) Officer B
Who is responsible to for
the custody of all original
cash vouchers, receipts E in C
and Contract Documents MES officers Defence Accounts branch All the
5193 of MES? concerned Department IHQ MOD three B
Who is responsible to
initiate claim on account
of shortlandings in r/o Iron &
Steel Imports control Steel
indents through port of Embarkation Controller PC of A
5194 Kolkata? Consignee unit Commandant , Kolkata Kolkata C
Who is responsible to
maintain Indian Ordnance
Factories
Workmen's
Provident Fund Accounts
other than those Controllers of CDA (Funds)
5195 maintained by PC of A Accounts (Fys.) Meerut Both None B
Who is responsible to
prepare Construction All the
5196 Accounts in a GE office? AO Sub Division Cashier three B

__ section of PAO deals


with Issue cheque in
favour of the Post Master
for the total amount of
family allotment money
order, final settlement
(pay), money orders, final
settlement (fund) money Administr
orders to the Record Central Control ation
5197 Office? Imprest section Section section Fund Cell A
__ section of PAO deals
with Issue cheque in
favour of the Post Master
for the total amount of
family allotment money
order, final settlement
(pay), money orders, final
settlement (fund) money Administr
orders to the Record Central Control ation
5198 Office? Imprest section Section section Fund Cell A
Dept. of Official
Appointment to the post Language,
of Hindi Officer for DAD is Ministry of Home
5199 done by UPSC Affairs DAD None A
Who is responsible to
record the classification
code head of account on
the bill supposed to be
5200 paid? Drawing Officer Paying Authority Both None A

Who is the accepting


officer for APAR of AAO Jt. CGDA
(with grade pay of Rs. (AN)
5400/- on MACP) working PCDA/CD H.Qrs.
5201 in a PCDA/CDA office? Group Officer Addl. CDA/Jt. CDA A office B
Who is the appointing
authority for Senior PCDA/CD
5202 Auditors in DAD? GOI CGDA A FADS C
Who is the authority
playing a fiduciary role in
a Federal Financial Roles
5203 in India? CGDA CGA FADS C&AG D
All
Who is the banker to All Nationalized scheduled
5204 Government? banks RBI SBI banks B

Who is the banker to the Reserve Bank of State Bank of Govt Post
5205 govt? India India treasuries office A
Person
Appointe
Who is the chair person of Union Finance Cabinet d by
5206 GST Council? Prime Minister Minister Secretary President B
Who is the chairman of
GASAB i.e. Government Deputy
Accounting Standards C&AG of
5207 Advisory Board? C& AG of India CGA of India India CGDA C
Who is the Chairman of Defence Defence
5208 Ordnace Factory Board? PC of A Kolkata Secretary DGOF Minister C

Who is the chairman of


the committee to consider
the promotion to the Non
Functional Selection Additional
Grade of the Junior Chairman/Member Secretary Secretary,
5209 Administrative Grade? of UPSC (Def/Fin) /FADS CGDA MOD B
Appointments of COAS/Lt
Generals of AFMS and
DGAFMS are
5210 _____Appointments? Merit Fixed Tenure Special C
Who is the Chairman of
the Government
Accounting Standards Deputy
5211 Advisory Board (GASAB) CGA CGDA C&AG C&AG D
Who is the chairperson
for Government
Accounting Standards Finance
5212 Advisory Board (GASAB)? C&AG of India Dy. C&AG of India CGA Secretary B
Who is the Chief
Accounting Authority for
all transactions of
Canteen Stores Secretary
5213 Department (CSD)? Defence Secretary Defence(Finance) CGDA CDA(CSD) A
Who is the Chief FADS/Sec
Accounting Authority in Defence retary
5214 Ministry of Defence Defence Minister Secretary (Def/Fin.) CGDA B
Who is the Chief
Accounting Authority in Defence
5215 MOD? PCDA CGDA FADS Secretary D
Comptroll
Who is the chief Controller General er and
accounting authority of of Defence Defence Auditor
5216 Ministry of Defence ? accounts FADS/SDF secretary General C
Who is the Chief Secretary
Accounting Officer for Defence Defence None of
5217 Defence Services ? CGDA Secretary (Finance) these C
Who is the Chief
Accounting Officer for the Defence
5218 Defence Services? PCDA CGDA FADS Secretary C
Who is the Chief FADS/Sec
Accounting Officer in Defence retary
5219 MOD Defence Minister Secretary (Def/Fin) CGDA C
Who is the Competent
Authority defined under
RTI Act in the case of Lok Minister of Dy. Prime
5220 Sabha? Parliament Affairs Speaker Speaker Minister B
Appointments to Central
Civil Service Group
'A' are done by Cabinet
5221 ___? President Prime Minister Cabinet Secretary A
Who is the Competent Minister
Authority defined under of
RTI Act in the case of Parliamen All the
5222 Rajya Sabha? Vice President Dy. Chairperson t Affairs three A
Who is the Competent
Authority defined under Judge Chief
RTI Act in the case of concerne Justice of
5223 Supreme Court? Attorney General Law Minister d India D
Who is the competent
authority to accord time
bar sanction for service
personnel working under AG QMG
5224 NCC? NCC Group H.Qrs DGNCC Branch branch B
Who is the competent
authority to approve
officiating promotion to
the rank of Colonel and Military Secretary AG Branch IHQ
5225 above? Branch, IHQ MOD MOD GOC in C GOI A
Who is the competent
authority to approve
officiating promotion to
the rank of Lt. Col. (More Military Secretary AG Branch IHQ All the
5226 than six months)? Branch, IHQ MOD MOD GOC in C three A
Who is the competent
authority to approve
officiating promotion up Sub Area All the
5227 to the rank of Major? Commander Area Commander GOC in C three C
Who is the competent
authority to approve
officiating promotions in Military Secretary AG Branch IHQ
5228 Supersession cases? Branch, IHQ MOD MOD GOC in C GOI A
Authority
Who is the Competent to make
Authority to make an appointm
excess appointment in a ent in
lower rank, against a Authority to make lower
vacancy unfilled in a appointment in &higher
5229 higher rank? GOC in C lower rank rank GOI C
Who is the Competent
Authority to regularize the
loss of blank forms of PC of A,
5230 Credit Notes in a unit? Co of the unit GOC in C Kolkata GOI D
Who is the disciplinary
authority to give major
penalty to AAO working in PCDA/CD
5231 a PCDA/CDA office? Group Officer (AN) Addl. CDA/Jt. CDA A None C

Appropriation Accounts Financial


Defence Services is Principal Advisor
certified by Secy Min. Of Head of Chief Accounting Accountin Defence
5232 Defence in the capacity of Department Authority g Officer Services B
Who is the equivalent Flight
officer in Air Force for Lieutenan Group
5233 Major in Army? Squadron Leader Flying Officer t Captain A
Who is the equivalent Flight
officer in Air Force for Sub Lieutenan Group
5234 Lieutenant in Navy? Squadron Leader Flying Officer t Captain B
Who is the equivalent
officer in Army for
5235 Warrant Officer in Navy? 2nd Lieutenant Lieutenant Captain None D
Who is the equivalent
officer in Navy for Commod
5236 Brigadier in Army? Lt. Commander Commander ore None C
Who is the equivalent
officer in Navy for Captain Lieutenan
5237 in Army? Lt. Commander Commander t None C
Who is the equivalent
officer in Navy for General Admiral of the Vice Rear
5238 in Army? Admiral fleet Admiral Admiral A
Who is the equivalent
officer in Navy for Lt. Commod Vice
5239 General in Army? Lt. Commander Commander ore Admiral D
Who is the equivalent
officer in Navy for Major Lieutenan
5240 General in Army? Vice Admiral Rear Admiral t Captain B
Who is the Head of the All the
5241 Department for DAD? Defence Secretary FADS CGDA three C
Who is the Head of the FADS/Sec
Department for Defence Defence retary
5242 Accounts Department Defence Minister Secretary (Def/Fin) CGDA D
Appropriation Accounts is
submitted to . For audit
5243 and cerification. Defence Secretary CGA C&AG President C
Who is the head of the Defence
5244 department of DAD? CGDA FADS Secretary MOD A
Who is the leave
sanctioning authority for General
CDA rank officer working Manager
in the office of C of A of the Any of the
5245 (Fys.)? CGDA PC of A Kolkata Factory three C
Who is the Principal
Accounting Officer for the Defence
5246 Defence Services? PCDA CGDA FADS Secretary B
Who is the Principal FADS/Sec
Accounting Officer in Defence retary
5247 MOD Defence Minister Secretary (Def/Fin) CGDA D
IDAS
Who is the Reporting officer
officer to write APAR of nominate
Local Audit Officer (as LAO Group d by
deals with various types Group Officer Officer PCDA/CD
5248 of duties)? Group Officer (AN) (Pay) (IA) A C

Who is the responsible to


handle
imported/exported stores Consignee
5249 of Defence Services Embarkation H.Qrs Consignor unit unit A. HQrs. A
Who is the Supreme
Commander of the three
services - Army, Navy and Defence Defence
5250 Air Force? President Prime Minister Minister Secretary A

Who issues fund D) None


5251 reconciliation statement? A) SBI B) Axis bank C) NSDL of these C
Who maintains Journal Controller
and ledger for Central Comptroller and General of Finance
5252 bank sanctions? Auditor General Accounts secretary FADS/SDF B
PAOs
(ORs)
under
Regional
Who maintains Provident CDA (Funds) CDA (Army) PCsDA/Cs
5253 Fund Accounts of PBORs? Meerut Meerut DA All C
Appropriation Accounts of
Civil Ministries are None of
5254 prepared by.. CGDA C&AG CGA these C
Who maintains the pay
accounts of Civilian Respective
Gazetted Officer serving in Regional Army
5255 Army Controllers PCDA(O) HQrs CGDA B
Who operates
Contingency fund of India Ministry
on behalf of President of Ministry of
5256 India ? PMO Ministry of Home of Finance Defence C
Who prepares an Annual
Consolidated Balanced
Accounts of Defence
Services Receipts and
5257 Charges? Defence Secretary FADS CGDA CGA C
Who prepares
appropriation account of Controller General Controller
Defence (civil) and of Defence General of Defence
5258 Defence Pension? accounts Accounts secretary FADS/SDF A
Who prepares Controller
appropriation account of Comptroller and General of Finance
5259 Defence services? Auditor General Accounts secretary FADS/SDF D
Who prepares
Appropriation Accounts
5260 for the Civil Ministries? C&AG CGA CGDA FADS B
Who prepares
Appropriation Accounts Secy, Dept. of
5261 for the Dept. of Posts? C&AG Posts CGA CGDA B
Who prepares
Appropriation Accounts Chairman,
for the Ministry of Railway Railway
5262 Railways? CGA C&AG Board Minister C
Who prepares Daily Order
sheet during Inquiry Inquiry Presentin
5263 proceedings? Defence Assistant Charged Official Officer g Officer C
E section
Who prepares schedule III of
in respect of payments Regional
5264 made by GE? AO GE GE CDA LAO/RAO B

Appropriation Accounts of
Defence Services are
submitted to C&AG by
???.. Of the year following 30th
5265 that to which it relates. 15th March 15th Jan March 30th Jan B
Who prepares the annual Controller
finance accounts of the Comptroller and General of Finance FADS/
5266 central govt? Auditor General Accounts secretary SDF B
Who prepares the portion
of the Combined Finance
& Revenue Accounts
pertaining to the Defence
Services and submits it to
5267 the CGA? Defence Secretary FADS DGADS CGDA D
Who prepares the
statement No. 13 of
Union Govt. Finance
Account and send to the
5268 CGA? Defence Secretary FADS DGADS CGDA D

Who presented the first Sh. R K Sh. Sh. V K


budget of Independent Sh. Jawaharlal Shanmugham Chidamba Krishna
5269 India? Nehru Chetty ra Nathan Menon B
Finance
5270 Who publishes LMMHA ? CGDA C&AG CGA Secretary C
Who publishes the
pamphlet of RDR heads
and CHB of Defence
Services Receipts and
5271 Charges? CGDA DGADS CGA C&AG A
Who renders advice to
Defence Minister on all
Scientific and Ordnance
technological aspects of Chiefs of Staff Dept. of Defence Factory
5272 Military Operations? Committee R&D Board FADS B
Who renders half yearly
statement to Army Head
Quarters on adjustment
of cost of vehicles issued CDA (Army) PCDA
5273 to MES by Army? Meerut PC of A Kolkata CGDA New Delhi A
Who sanctions S&S
Imprest to
units/formations and Regional Area
supply depots under Army Head PCDA/CD Command
5274 peace conditions? GOC in C Quarters A er A
Who signs the Controller
appropriation account of Comptroller and General of Defence
5275 defence services? Auditor General Accounts secretary FADS/SDF C
Appropriation Accounts of
the Defence (Civil) and
Defence Pensions are CGDA,
prepared by ____ office FADS, Defence Defence CGDA,
5276 and signed by ________? CGDA, FADS Secretary Secretary CGDA D
Who will accord Time Bar
Sanction of TA/DA claims Military
5277 of Army personnel? Adjutant General QMG Secretary MGO B
Who will be chairman of
DPC for promotion from Chairman/Member Addl.
5278 SAO to ACDA? UPSC CGDA FADS CGDA A

Who will be the accepting


officer in respect of APARs
of AOs working in a Jt. CGDA
5279 Regional PCDA office? PCDA Addl./Jt. CDA (AN) CGDA A
Who will chair the DPC
proceedings for
promotion of IDAS officers Either a
5280 from JTS to STS? CGDA Addl. CGDA or b None C
Who will conduct of
technical check of bills of Engineer
5281 MES works? Audit Authorities Authorities Both None B
Who will decide the head
of booking in the case of PCDA/CD All the
5282 Bills in GE set up? GE AO A three A

Part I by
respondin
g
Controller
Part I is filled by Both the and Part II
Originating Parts by by
Controller and Part Both the Parts by Respondi Originatin
II by Responding Originating ng g
5283 Who will fill the DIDS? Controller controller controller Controller A
Who will give permission
to a DAD employee
seeking part time services
elsewhere like
broadcasting of the No
nature other than those permissio
of literary, artistic or n is
5284 scientific character? CDA CGDA MOD required B
Who will maintain
Construction Accounts of GE under
Operational works concerne
undertaken Formation Formation d CE Any of the
5285 Engineers? Engineers PCDA/CDA Corps three B
Who will render audit
report for all loss
statements prepared by
MES authorities and and
falling under the financial
5286 powers of CE? PCDA/CDA GOC-in-C LAO/RAO CGDA C
Appropriation audit
conducted by PCDA/CDA
covers expenditure under
which of the following Locally Controlled Centrally
5287 heads? heads Controlled heads Both None A
Who will render audit
report for all loss
statements prepared by
MES authorities and and
falling under the financial
5288 powers of GE? LAO/RAO PCDA/CDA GOC-in-C CGDA A

Who will select the Month ALAO/Loc


for detailed checking in al Audit Any of the
5289 audit of Store Accounts? PCDA/CDA LAO Staff three B

Who will take a decision


whether the charges have
been established before Disciplinary Presentin None of
5290 passing final orders? Authority Inquiry Officer g Officer these A
Who will write the APAR
of AO GE attached to a GE G.O. (E) of
office in the capacity of PCDA/CD
5291 Reporting Officer? GE CWE RAO/LAO A D

Whose concurrence is
required to exempt (those
not exempted already) a
set of employees from
application FRSR in
5292 respect of them? DOP&T MOD MOF C&AG C
Whose counter signature Officer
will you look for in audit, Station Transport CO of the user using the OC,
5293 in the case of CHT bills? Officer unit Transport Station A
Whose orders are
required for transfer of a Ministry
vehicle from one Army Station Army of
5294 unit to another? Commander PCDA/CDA H.Qrs. Defence C
Whose permission is
required for presenting Vice
the budget in the Speaker of President President
5295 Parliament? Prime Minister LokSabha of India of India C
Whose permission is
required to increase the
quantum of audit by DAD PCDA/CD
5296 officers? CGDA DGADS MOD A D

Whose permission is
required to publish a book PCDA/CD
5297 by employee of DAD? GO (AN) Addl. CDA/Jt. CDA A CGDA D
Appropriation audit is
conducted in ------------
5298 stages? 1 2 3 4 B
Whose prior approval is
necessary to issue
modifications in the Next higher
conditions of contract Authority authority of
which do not involve sanctioning the sanctioning
5299 enhancement of rates? contract authority MOD GOI A
Whose prior approval is
required in case of Single PCDA/CD
5300 Tender Enquiry? CFA IFA AHQ A A
Master
Whose prior concurrence Director General
is necessary to transfer of of
Ordnance Stores between Ordnance Ordnance
5301 ordnance establishments? GOC in C PCDA Services Branch C
Master
Whose prior concurrence Director General
is necessary to transfer of of
Ordnance Stores between Ordnance Ordnance
5302 ordnance establishments? GOC in C PCDA Services Branch C
Whose prior sanction is
necessary for despatch of
stores to Ordnance
Factories for repairs when
the estimated cost of Director of
repairs is 5000/- in Ordnance
5303 respect of AOC depots OC of the depot services DGOF GOI B
Whose prior sanction is
necessary to admit private Regional
individuals into Military PCDA/CD
5304 Hospital? CO of MH OC of the Station GOC in C A B
Whose sanction is
necessary to carry out re Next
appropriation due to error PCDA/CD higher
5305 in budget estimate? GOI FADS A CFA A
Whose sanction is
necessary to conclude a
contract of unsual
5306 character? GOI MOD C&AG AHQ A
Whose sanction is
necessary to institute
disciplinary proceedings
against a retired Head of the
5307 employee? Department Ministry C&AG President D
Whose sanction is
necessary to issue stores Governm
held in AFMSD to private ent of
5308 parties? DGAFMS PCDA/CDA India MOD C
__ section of PCDA (O) is
responsible for Rendition
of Expenditure Reports in LW SS LW SS
r/o Army Officers deputed Coordination Coordinat
to Assam Rifles, NSG, Group (Org & Technical ion Group
5309 AWHO etc? Accounts Section Audit) Section (Admin) D
__ section of PCDA (O) is
responsible for Rendition
of Expenditure Reports in LW SS LW SS
r/o Army Officers deputed Coordination Coordinat
to Assam Rifles, NSG, Group (Org & Technical ion Group
5310 AWHO etc? Accounts Section Audit) Section (Admin) D
Major Sanction
Appropriation Audit is Audit- Audit,
conducted in two stages. Propriety Audit , Central Audit, Minor Expenditu
5311 They are ???.. & ??.. Regularity Audit Local Audit Audit re Audit D
Whose sanction is
necessary to re-
appropriate savings due
to non expenditure of
provision for a specific
5312 measure? GOI MOD CGDA DGADS A
Whose sanction is
necessary to refund a
security deposit already
lapsed and credited to Group
5313 Government? PCDA/CDA SAO/AO Officer AAO A
Whose sanction is
necessary to transfer
coupons from one
category to another in a Governm
Military Farm noted in MF Asst. Director QMG ent of
5314 Manager stock book? PCDA/CDA (MF) Branch India B
Whose sanction is
required to initiate
Disciplinary proceedings Disciplina Secretary
in respect of a retired ry of the
5315 government servant? HOD President Authority Ministry B
Whose sanction is
required to release credit
balance of a deserter
PBOR when the amount
exceeds Rs. 1000/- but Brigade Officer i/c PCDA/CD
5316 below Rs. 2 lakhs? CO of the unit Commander PAO A B
Whose sanction will be
looked for in audit where
service transport is Station
provided in connection command
5317 with visits of VIPS. GOI CDA A HQrs er C
Whose sanction will you
look for in audit where
service transport is
provided in connection Station PCDA/CD Army
5318 with visits of VIPs? GOC in C Commander A H.Qrs. D
Widening of existing road Special Special
5319 will treated as Original work Ordinary Repairs Repairs work A

With in _____ information


under RTI Act is supposed
to be furnished when it
pertains to Life and
5320 Liberty of a person? 24 Hours 48 Hours 72 Hours 5 days B
With in how many days
information under RTI Act
is supposed to be
furnished when third
party information is
5321 sought? 10 15 30 45 D
Major Sanction
Appropriation Audit is Audit- Audit,
conducted in two stages. Propriety Audit , Central Audit, Minor Expenditu
5322 They are .. & .. Regularity Audit Local Audit Audit re Audit D
With in how many days
information under RTI Act
is supposed to be
5323 furnished? 10 15 30 45 C

With out approval of ____


to AWP, no new Major
Capital works should be Service Command
5324 commenced in the FY? GOI MOD H.Qrs. H.Qrs. A
With reference to AAC,
Annual Review of MES
expenditure in respect of
MES transactions are
rendered by ???... of Main Engineeri Accounts
5325 Office IA Section An Section ng section Section C
With which of the
following all formulas in
5326 excel starts ? / = + * abc
Withdrawn Rs. 5000/-
from bank for personal Bank
use. What will be posted Credit Bank
5327 in the cash book? Cash credit side Cash Debit side side Debit side C
Withdrawn Rs. 5000/-
from bank. What will be Debit side Credit
entry in cash book with Cash and side cash
cash, Discount and Bank Debit side cash and Credit side Cash Credit and Debit
5328 column? bank and bank side Bank side bank C

Within _ hours of drawal


of money, Officer signing
ECR has to render
certificate to Move
sanctioning authority that
5329 money been expended 24 48 72 96 B

Within ____ days Charged


Official is supposed to
submit appeal against the
5330 order passed against him? 10 30 45 90 C
Within ____ days Charged
Official is supposed to
submit statement of
Defence against the
5331 charge sheet? 5 7 15 30 C
Within _____ returnable
copy of the packing
accounts has to be
returned by consignee to
landing officer in respect two
5332 of imported stores? 15 days a month months 3 months D
Appropriation Bill once
given assesnt by President Vote on Demands
5333 becomes ___? Appropriation Act Union Budget Account for Grants A
Without the sanction of
____ , PCDA/CDA will not
take up the audit of any
accounts which do not fall
within the sphere of his All the
5334 duties? MOD CGDA C&AG three B

Work Book is supposed to


be submitted to AAO by Fortnightl
5335 the staff on ____ basis? Weekly Daily y Monthly B
Work Book should be
inspected by Group
Officer at least once in a
5336 _______? Day Week Fortnight Month B
Work diaries should be
maintained at site for all
major works costing more fifty
5337 than One lakh Ten thousand thousand two lakhs D
Work diary need not be
maintained in respect of
special repairs if the cost
of special repairs does not
5338 exceed Rs.______ 1 lakh 2 lakhs 5 lakhs 10 lakhs D
Work related to which of
the following sections is Engineeri
5339 not described in OM II? Records Administration ng None C
Work to be executed by
Contractor is mentioned
in which schedule of
contract agreement
5340 concluded by MES? A B C D A
Workmen's
Compensation Act came 01.04.192 01.07.192
5341 into force w.e.f _____? 05.03.1923 01.01.1924 4 4 D
Works carried out by MES
on behalf of Cantonment
Boards fall under which of Maintena
the following categories Special nce
5342 of works? Authorized works Deposit works works services B
Works carried out by MES
on behalf of Civil
Departments are Deposit Capital
5343 categorized as _____? Original works Agency Services works works B
Appropriation Bill when Appropria
signed by President tion Budget
5344 becomes ____? Vote on Account Appropriation Act Account Grant B
Works Cell is a section of PCDA
which of the following PCDA (BR) New (Navy) All the
5345 offices? PC of A Kolkata Delhi Mumbai three B
Works costing more than
Rs. 1 lakh and not
exceeding Rs. 2 lakhs are
classified as ___ works by Any of the
5346 MES normally? Revenue works Minor works Repairs three A
Works costing more than
Rs. 2 lakhs but less than
Rs. 15 lakhs are treated as Major Capital Low Budgeted Revenue Minor
5347 _____ by MES? Works Capital works works works B

Works projects in Navy


are dealt by which branch Vice Chief of Naval Chief of Chief of Chief of
5348 of Naval Head Quarters? Staff Personnel Logistics Material C
Works required to make
good damages caused to
existing buildings due to
extra ordinary causes, but
still usable are classified Special Decided
5349 as __? Repairs Original works works by GE A
Works required to make
good damages caused to
existing buildings due to
extraordinary causes,
which are still usable are Minor capital Minor Revenue
5350 classified as ___ by MES? Repairs works works works A
Works sanctioned as an
important experimental
measure are classified as Special Special
5351 _____ works by MES? Deposit works Minor works Repairs works D
Works Services carried
out by MES for other
Ministries of the Central Inter
Government or the State Departme
Governments are known ntal All the
5352 as _____? Agency Services Deposit Works Works three A
Written communication is
influenced by a.
Vocabulary and grammer
used b. Clarity of the
language used c. Pitch
Volume and speed. Which
of the above statement is a and b b and c
5353 true? a, b and c are true a,b and c are false are true are true C
World World
World Wide Worlds Widest Wide Wide
5354 www Stands For Website Website Webpage Web abc
Approval of _ is taken
before actual conclusion
of a contract for less than
11 months duration
resulting from floating of Army
5355 additional tenders? PCDA/CDA GOC in c H.Qrs. GOI B
Xeta
Xetra Markup Extensible Markup None of
5356 XML stands for Language Markup Language Language These abc
Yearly allotment of funds
for maintenance of
Operational works will be
made to ____, who will
sub allot funds to the
formation engineers on
the basis of Board
proceedings received Div. Chief
5357 from the Divisions Command H.Qrs. Formation H.Qrs. H.Qrs. Engineer D
You can convert existing
Excel worksheet data and
charts to HTML document Internet Assistant
5358 by using the ? Wizard Export Import Format abc
Right
clicking
the chart
object,
then
clicking
edit MS-
You can edit an Double clicking the Organizait
embedded organization organization chart Clicking edit on Chart A and C
5359 chart object by ? object object object both abc
Approval of CFA for Supply
specific item of Order/Co
expenditure is issued in ntract
the form of Agreeme All the
5360 _______________? Sanction Concurrence nt three A
Approval of Competent
Authority is issued in the Acceptance of All the
5361 form of Sanction Necessity U.O. Note three A
Approval of Competent
Financial Authority for Administr Special
special work is conveyed ative Admin
5362 in the form of ____? Technical Sanction Special Sanction Approval Approval C
Approval of the
Competent Engineering Engineeri
Authority for Costed ng
Schedule of works is Administrative Acceptance of Appreciati Technical
5363 known as ______? Approval Necessity on Sanction D
Approximate Estimates Standard
are prepared by MES Schedule All the
5364 based on ________? Market Rates Stock Book Rates of Rates three C
__% weightage shall be
given to assessment of
work output, while writing
5365 APAR? 40 30 25 50 A
__% weightage shall be
given to assessment of
work output, while writing
5366 APAR? 40 30 25 50 A
Arbitral Tribunal means Panel of
5367 ______? Sole Arbitrator Arbitrators Both None C
Arbitration Agreement No such
may be in the form of requirem
5368 ____? Arbitration Clause Agreement a or b ent C
Arbitration Agreement Registere
5369 shall be ____? Oral in writing a or b d B
Arbitration awards are
claimed through
5370 __________ in general Special Bill Hand Receipt RAR Final Bill B
Arbitration awards can be
divided into ___ broad
5371 categories. 2 3 4 5 A

Area Accounts Office Agra


is under the
administrative jurisdiction PCDA (AF) PCDA (CC) CDA
5372 of ____________ Dehradun CDA (PD) Meerut Lucknow Meerut D

Area Accounts Office


Ahmedabad is under the
administrative jurisdiction PCDA (CC) CDA
5373 of ____________ PCDA (SWC) Jaipur PCDA (SC) Pune Lucknow Meerut B

Area Accounts Office


Allahabad is under the
administrative jurisdiction PCDA (CC) PCDA (AF)
5374 of ____________ PCDA (P) Allahabad CDA Meerut Lucknow Dehradun C

Area Accounts Office


Dehradun is under the
administrative jurisdiction PCDA (AF) PCDA (CC) CDA
5375 of ____________ Dehradun CDA (PD) Meerut Lucknow Meerut D

Area Accounts Office


Dehu Road is under the
administrative jurisdiction PCDA (CC) CDA
5376 of ____________ PCDA (SWC) Jaipur PCDA (SC) Pune Lucknow Meerut B

___ % of basic pension is


paid as Additional
quantum of pension when
the pensioner is aged
5377 between 80-85 years? 0.2 0.3 0.4 0.5 A

___ % of basic pension is


paid as Additional
quantum of pension when
the pensioner is aged
5378 between 80-85 years? 0.2 0.3 0.4 0.5 A
Area Accounts Office
Kanpur Cantonment is
under the administrative
jurisdiction of PCDA (CC) PC of A
5379 ____________ CDA Patna CDA Guwahati Lucknow Kolkata C

Area Accounts Office


Kolkata is under the
administrative jurisdiction PCDA (CC) PC of A
5380 of ____________ CDA Patna CDA Guwahati Lucknow Kolkata A

Area Accounts Office


Pathankhot is under the
administrative jurisdiction PCDA (WC) PCDA (CC) CDA
5381 of ____________ PCDA (NC) Jammu Chandigarh Lucknow Meerut B

Area Accounts Office


Portblair is under the
administrative jurisdiction CDA (IDS) PC of A
5382 of ____________ CDA Chennai CDA Guwahati New Delhi Kolkata C

Area Accounts Office


Shillong is under the
administrative jurisdiction PCDA (CC) PC of A
5383 of ____________ CDA Patna CDA Guwahati Lucknow Kolkata B

Area Accounts Office


Siliguri is under the
administrative jurisdiction PCDA (CC) PC of A
5384 of ____________ CDA Patna CDA Guwahati Lucknow Kolkata A

Area Accounts Office


Srinagar is under the
administrative jurisdiction PCDA (WC) PCDA (CC) PC of A
5385 of ____________ PCDA (NC) Jammu Chandigarh Lucknow Kolkata A
Arithmetical check of
calculations in works bills
is exercised by E section
of PCDA/CDA in respect of
only as many items as
work up to a total of
_____ % of the gross
5386 amount shown in a bill? 10 25 50 100 A
Armed Forces List Cell
functions in which of the PCDA (Navy) PCDA (AF) All the
5387 following offices? PCDA (O) Pune Mumbai Dehrudun three A
Armed Forces Personnel Regional
Provident Fund (AFPPF) CDA
Accounts of PBORs are CDA (Funds) office All the
5388 maintained by Meerut PAOs (ORs) Fund Cell three B

Which command is used


5389 to display the unix version uname -r uname -n uname -t kernel A

Which command is used


5390 to display the unix version uname -r uname -n uname -t kernel A

___ % of pension can be


allowed for commutation
5391 of pension by the PBORs? 33.33 40 50 60 C

___ % of pension can be


allowed for commutation
5392 of pension by the PBORs? 33.33 40 50 60 C
Army Base work Shops are
part of which Corps of Army Ordnance Corps of Corps of
5393 Army? Corps of Engineers Corps EME Signals C
Deputy
Vice Chief Chief of
Army Command is headed Chief of Army of Army Army
5394 by _____? GOC in C Staff Staff Staff A
Army Comprises of the
5395 following except _____? Army Reserve Territorial Army Both None D
Army has ___ Minor
5396 heads of accounting? 8 9 10 12 D
Army Number of PBOR
5397 has how many digits? 6 8 10 12 B
Army officer should not
use more than ___ one
way journey Form D in a
5398 calendar year? Two Four Five Six D
Army officers are entitled
to Specialist Pay. Who
among the following
cannot be treated as a Classified Consultan
5399 specialist? Graded Specialist Specialist t None D

can prefix can suffix


with with
approval approval
cannot prefix or of of
Army Officers availing can prefix or suffix suffix Sunday and Controllin Controllin
5400 annual leave Sunday and holiday holiday g officer g officer B
Army Officers Benevolent
fund is not recoverable
from which of the
following categories of MNS All the
5401 Officers? NCC Officers TA Officers Officers three D
Army officers can
accumulate up to a
maximum of ___ days of
Annual Leave in a
calendar year for the
5402 purpose of encashment? 10 20 30 60 C
___ AAOs/SOs (A) should
be authorized to upload
the SBI-CMP files on the No such
5403 Banks portal minimum? 2 3 4 provision A
___ AAOs/SOs (A) should
be authorized to upload
the SBI-CMP files on the No such
5404 Banks portal minimum? 2 3 4 provision A
Are Are
entitled entitled
to to double
Are entitled to Are not entitled advance the
advance for to advance for only if amount
Army officers serving in purchase of Motor purchase of PCDA (O) prescribe
5405 operation areas Cars Motor Cars approves d B
Arrange (1) Preliminary
Slip (2) Draft Para (3)
Audit Para (4) LTAR in
5406 serial order 1234 4321 1423 1324 C
Arrange the following in
Descending order. (1)
Command Chief Engineer
(2) Commander Works
Engineer (3) Garrison
Engineer (4) Chief
5407 Engineer Zone 3241 1342 1243 1423 D
Arrangements to ensure
that all the treasuries
have at all times sufficient
funds to meet the
demands placed on them Cash Management Resource Financial
5408 is known as ___? system Operations Control None B
Arrears of license fee and
allied charges bills due to
delay in receipt in the Instalmen
office of PCDA (O) are @ 1/3rd ts decided
5409 recoverable in ___? Full Instalments of pay by PCDA A
Arrears of pay of Defence
Civilians are paid through Supplementary
5410 ____? Regular pay bill pay bill Both None B

Article ___ of Constitution


prescribes the powers of
President to promolgate
5411 ordinance? 112 113 117 123 D
Articles of different makes
and patterns but serving
the same purpose will be Combined
5412 treated as Different articles Similar articles articles None B
Articles of different makes
and patterns but serving
the same purpose will be Combined None of
5413 treated as: Different articles Similar articles articles these B
Articles of indigenous
produce are known as
5414 ____ stores? Local Central State Indian A
___ Branch of Integrated
Head Quarters of MOD
(Army) is the Head of the
Department for the
purpose of Grant of HBA Deputy
5415 to Army Officers? Military Secretary Adjutant General QMG Chief B
___ Branch of Integrated
Head Quarters of MOD
(Army) is the Head of the
Department for the
purpose of Grant of HBA Deputy
5416 to Army Officers? Military Secretary Adjutant General QMG Chief B
Arunachal Prdesh ki
5417 Rajbhasha kya hai ? G Kh K Gh A
Arunachal Prdesh kis Inme se
5418 kshetra mein aata hai ? K Kh G koi nahi C

As a General Rule,
normally whose sanction
is required to conclude
a contract for a period Govt. of Defence
5419 beyond 3 years? Army HQrs. CGDA India Secretary C
As a general rule, _____
section(s) will be under
the direct control of the
Principal
Controller/Controller in
5420 his/her Main office? Any 2 Admin, O&M Any one No D
As a part of Financial
Control, no objection will
be raised on account of
excess over allotment, if
the expenditure on a work
in progress does not No such
5421 exceed Rs. ____? 5000 1000 500 provision. C
As a safe guard against
fraudulent use of Railway
warrants, two copies of
issue voucher will be
forwarded by the
Stationery Depot (issuing One copy
books of blank forms) to each to a,
5422 ___? PC of (A) Kolkata LAO of the unit b None A

As adjustment voucher is
like a __ utmost care
should be taken while
calculating and filling up Payment not unaccoun
the amount in adjustment supported by ted Favour to
5423 voucher in PAO? documentation Blank Cheque Money the PBOR B
As defined in Negotiable
Instruments Act, the term any person acting post office
5424 Banker means ___ ? as a banker savings bank Both None C
legal
As defined in represent
Workmen's ative of a
Compensation Act, anybody of deceased All the
5425 Employer includes _____? managing agent persons employer three D
As on date how many
cities are classified as
'X' in India for
the purpose of HRA paid
to Government
5426 employees? 4 7 8 9 C
___ embraces the broad
and general principles on
which audit by DAD is
conducted over Defence Defence
Services Receipts and Audit
5427 Expenditure? FR I GFR DPM Code D
___ embraces the broad
and general principles on
which audit by DAD is
conducted over Defence Defence
Services Receipts and Audit
5428 Expenditure? FR I GFR DPM Code D
As per 7 CPC
recommendations, Govt.
employees of Pay Level ----
------ and above are
entitled to travel by Air
5429 during LTC. Six Seven Eight Nine D
As per 7th a Government
Employee is eligible to get
Annual Increment _____ Depends As per the
in a year in normal on case to Option
5430 course? Once Twice case exercised A
As per Article _______ of
Constitution of India, the
Official Language of the
Union shall be Hindi in
5431 Devnagari Script 343 112 (f) 148 310 A
As per Article _______ of
Constitution of India, it
shall be the duty of the
Union to promote the
spread of the Hindi
5432 Language 343 345 346 351 D
As per C&AG Act the term
Union includes which of UT without
5433 the following? UT with Assembly Assembly Both None C
As per Civil Accounts
Manual, Category Not
'A' Cheque Negotiabl
5434 means ___? Non Transferable Negotiable e None B
As per Factories Act, a
person is defined as
young person if he is
5435 ____? Child Adolescent None Both D
As per Factories Act, Adult
means a person who has
completed his ___ year of
5436 age 14th 15th 18th 21st C
As per Factories Act, Day
means a period of_____
5437 hours? 8 8.5 12 24 D
As per Factories Act,
Week means a period of
seven days beginning at
midnight on ____ night or
such other night as may
be approved in writing for Day on
a particular area by the the first
Chief Inspector of date of
5438 Factories? Saturday Sunday Monday month A
___ embraces the broad
and general principles on
which audit by DAD is
conducted over Defence Defence
Services Receipts and Audit
5439 Expenditure? FR I GFR DPM Code D

employee
declared
to be an
an out-worker to employee
whom any articles by the
As per Minimum Wages or materials are appropria
Act, Employee includes given out by te
who among the any person who is another person to Governm All the
5440 following? employed for hire be made up ent three D

As per para 13.3.5 of DPM


2009 determination of L1
5441 is finally done by _______ CNC CFA IFA SPC A
As per payment of wages
act, Industrial
Establishment means Inland All the
5442 ____? Dock Mine Vessel three D
As per Payment of Wages
Act, Wage period shall not Three No such
5443 be beyond ___? One month Two months months limit A
As per provisions of NPS
2004, what amount will C) 60% of
be given to a Govt. B) 40% of the the
servant if he resigns from A) 20% of the amount amount D) None
5444 service? amount deposited deposited deposited of these A

As per Rule 7 (ii) of the Mass abstention Go-slow


CCS (Conduct) Rules, from work without Refusal to work or pen- All of
5445 constitutes a strike. permission overtime down these D

As per Sexual Harassment


of women at work place
Act, who among the
following does not get
covered under the
5446 definition of Employee? Probationer Apprentice Both None D

As per the Fiscal


Management Principles,
Central Government has
to ensure that general
government does not
5447 exceed by ____ % of GDP? 30 40 50 60 D

As per the Procedure


Manual of the CGDA, an
Accounts officer is
required to put in
following years of services
on the crucial date to be
considered for
appointment to the Senior
5448 Accounts Officer grade 2 3 4 5 A
As per the standards of
financial propriety,
Expenditure should not be
primafacie more than the Occasion None of
5449 ??????.. Requirement Necessity demands these C
___ embraces the broad
and general principles on
which audit by DAD is
conducted over Defence
Services Receipts and Account All of
5450 Expenditure? DPM Audit Code Code these B
___ embraces the broad
and general principles on
which audit by DAD is
conducted over Defence
Services Receipts and Account All of
5451 Expenditure? DPM Audit Code Code these B
Loss due to theft,
fraud or gross
As regards the procedure neglect, Loss not
of investigation to be due to theft, Gross
followed, losses are Loss of Store, Loss fraud or gross Loss, Net All the
5452 classified as _____? of Public Money neglect Loss three A
Assam kis kshetra ke
5453 adhin aata hai ? K Kh G Gh C
Assets are closed with ___ either a
5454 Balance? Debit Credit or b None A
Assets are divided into
5455 how many categories? 2 3 4 5 A
Assignment of fund placed
at the disposal of the
authority is called as Appropria Public
5456 ____? Cash Assignment Imprest tion Fund C
Assignment to meet
specified expenditure of
funds at the disposal of
the assigning authority is Budget budgetary
5457 known as Cash Assignment Appropriation Estimate grant B
Assistant Local Audit
5458 officer is of the rank of ? AO SAO AAO ACDA C
Attendance at meetings
organised by a political
party would always be
contrary to Rule _____ of
C.C.S. (Conduct) Rules,
5459 1964? 3 5 14 18 B
Audit and Demand
Register is reviewed once
in ___ by the T section of
5460 PCDA (O)? a year a half year a quarter a month D
Audit can be seen as Vigilance
______ in Government set Investigating Aid to the Mechanis All the
5461 up? Agency Government m three B
___ embraces the broad
and general principles on
which audit by DAD is
conducted over Defence Defence
Services Receipts and Audit
5462 Expenditure? FR I GFR Code OM I C
___ embraces the broad
and general principles on
which audit by DAD is
conducted over Defence Defence
Services Receipts and Audit
5463 Expenditure? FR I GFR Code OM I C
Audit Card is related to
which of the following Pay and
5464 subject? Allowances Pension Stores Works B
Audit conducted by
Defence Accounts Internal None of
5465 Department is called?? Statutory Audit Sample Audit Audit these C
Audit conducted by
Defence Accounts Integrate All the
5466 Department is known as? Local Audit Internal Audit d Audit three B
Audit conducted by
DGADS is also known as
5467 ____? Statutory Audit Test Audit Both None C
Audit conducted by Internal None of
5468 DGADS is known as ?? Statutory Audit Sample Audit Audit these A
Audit conducted by which
of the following offices is
not a part of Internal
5469 Audit by DAD? AO GE LAO/RAO PAO (ORs) None D
Audit conducted to verify
whether posted strength
is within the limits of Man
Authorized strength is Power Scale
5470 known as Performance Audit Strength Audit Audit Audit D

Audit conducted with


reference to the place of
verification of the Sanction Central
documents is described in Test Audit/Internal Audit/Expenditur Audit/Loc All the
5471 two ways. What are they? Audit e Audit al Audit three C

Defence
Inter
Audit done by DAD is Statutory Departme
5472 called as _____? Internal Audit Test Audit Audit ntal Audit A
Audit done by DAD is All the
5473 known as _____ Audit? Internal Statutory Test three A
___ grant is intended to
meet expenditure
incurred in connection
with weapon training and
5474 manoeuvre? TTIEG ACG ATG SAG C
___ grant is intended to
meet expenditure
incurred in connection
with weapon training and
5475 manoeuvre? TTIEG ACG ATG SAG C
Audit fees recoverable by
DAD from Cantt. Board is
calculated based on the the period of
rates existing at the time Auditing the accounts that are Highest of Lowest of
5476 of Accounts audited the two the two A
Audit objections lying Formatio
outstanding against unit n
moving out of field area command
5477 are intimated to ____? PCDA/CDA LAO of other side GOC in C er A
Audit of all sanctions &
orders affecting Defence
services issued by
authority lower than PCDA/CD
5478 Govt. of India CGDA FADS A DGADS C
Audit of Armed Forces List
is conducted in the office Regional All the
5479 of the _____? PCsDA/CsDA PAOs PCDA (O) three C
Audit of Cantonment
Boards accounts is carried Half once in
5480 out _________ Yearly Quarterly yearly two years C

Audit of Concession
vouchers issued to cadets Regional All the
5481 of Army is conducted by PCDA/CDA PC of A, Kolkata PCDA (O) three A
Audit of Contonment PCDA/CD None of
5482 Funds is conducted by Cantonment Board Army Authoroties A these C

Voucher Pay Bill to


Audit of dues to Pay Bill to to Pay Bill Voucher
Government is done from Voucher to Pay Bill voucher and vice not vice not vice
5483 ______? and vice versa versa versa versa C
Audit of Government of
India sanctions is
5484 conducted by : CGDA FADS C&AG CGA C
3033 to DOs II to
Audit of IAFZ-3033 will be Dos II and 3033 and
carried out from ------------- 3033 to Dos II and DOs II to 3033 not vice not vice
5485 -- vice versa and vice versa. versa versa. D
___ has full powers to
grant permission to
undertake work from
other departments and
accept honorarium
5486 irrespective of amount? GOI MOD CGDA DGADS B
___ has full powers to
grant permission to
undertake work from
other departments and
accept honorarium
5487 irrespective of amount? GOI MOD CGDA DGADS B

Audit of issue transactions One full


is conducted for _____ by 1/3 of each month in Any of the
5488 Local audit staff? 1/3 of the quarter month of quarter a quarter three C
Audit of Military
Engineering Service
expenditure is conducted
by DAD in how many
5489 stages? 1 2 3 4 C
Audit of NCC units is
5490 conducted once in a Quarter Half year Year 9 months C
Audit of orders of
allotment of funds re-
appropriations fall under
which stages of
5491 appropriation audit? Expenditure Audit Sanction Audit Both None B
IRLA to
Voucher voucher
Audit of recoveries in IRLA Voucher to IRLA IRLA to voucher to IRLA or or vice
5492 is done from ___? and not vice versa and not vice versa vice versa versa A
Board of
Audit of Regimental Funds Army
5493 is carried out by _____? LAO Audit Board Officers DGADS B
Audit of store accounts of
GE formation is conducted
by which of the following
5494 officers? LAO/RAO AO GE Both None C
Area
Accounts
Naval Offices
Audit of the Navy list is PCDA (Navy) Naval Pay Office, H.Qrs. concerne
5495 conducted by ______? Mumbai Mumbai Delhi d A
Audit progress register
maintained in his own
office is reviewed by LAO
5496 once in every ______? Month Quarter Half year Year A
Audit section adjusts MRO
by compiling ____ in the
punching medium under
5497 the MRO head? (+) Receipt (+) Charge (-) Receipt (-) Charge B

___ is an agreement
between the purchaser
and the supplier for
supply of specified goods
at specified price and
terms & conditions during
5498 the period covered? Price Agreement Rate Contract Tender None B

___ is an agreement
between the purchaser
and the supplier for
supply of specified goods
at specified price and
terms & conditions during
5499 the period covered? Price Agreement Rate Contract Tender None B

Audit sections are


supposed to verify the
_____ compilation to Detailed
ensure that data compiled Voucher Sectional
by them is infact reflected All India Compilati Compilati
5500 in the compilations Compilation Book Compilation on on D
Audit Sections compiling
the punching medium are
supposed to forward a
certificate to the EDP
before closing of the
month. What is the name Lost Completi
5501 of such certificate? Last Voucher Final Voucher Voucher on A
Audited temporary labour
bills will be submitted by
the LAO to the PCDA /CDA
together with the fund
recovery schedules and
other supporting
documents so as to reach
him by the ____ th of the
month following that to
5502 which the bills relate? 7 10 15 25 D
Authorised Travel Agents M/s Balmer
/ Agency for Air Ticket M/s Ashok Travels Lawrie & All of
5503 booking for LTC are & Tours Company IRCTC these D
Authorization Slips are
generated by the system
5504 for ____ Part II orders? Category A Category B Both None A
Authorization slips are
issued by which of the
following sections of Technical Ledger
5505 PCDA (O)? Accounts Section Administration Section wing D
Authorized officer who
signs the MES contract on Contract
behalf of President is Contract Signing Authorized Accepting Signing
5506 called as ____ Officer Signatory Officer Authority C

AWP for Major Capital 30th


Works should be prepared Novembe 31st
5507 and submitted by ___? 30th September 31st October r December B
Baby Indent is used by
MES to charge off stores
from which of the Stores in Hand
5508 following ledgers? Divisional Stock Ledger Both None B

Debtors
from
Debtors from whom full
Debtors from whom part payment
Bad debts are written off whom payment payment is is All the
5509 for _____ Debtors? not expected expected expected three A
Which option of ls
command used to view
5510 file inode number l o a i D
Which option of ls
command used to view
5511 file inode number l o a i D
___ is conducted to see
that the effective strength
of Army Officer in a unit
as shown in the nominal
roll is within the number
authorised in the relative Scale Nominal
5512 establishment? Strength Audit Man power Audit Audit Audit C
___ is conducted to see
that the effective strength
of Army Officer in a unit
as shown in the nominal
roll is within the number
authorised in the relative Scale Nominal
5513 establishment? Strength Audit Man power Audit Audit Audit C
Balance at credit should
be not less than ____ days
after deducting the total
of leave, if any availed
plus leave for which
encashment was availed
5514 during LTC? 300 150 60 30 D

Balance remaining be carried be


unspent under the be deposited into forward expended
Imprest Account of GE will Lapse to Government to next some
5515 ____? Government Treasury year how B
Bank account falls under
5516 which type of account? Nominal Real Personal None C
Name of
Bank account for Imprest Official Governm
is opened in the Name of the Designation of PCDA/CD ent of
5517 ___________? Imprest holder Imprest Holder A India B
Bank Charges charged by
bank will find entry on
which side of the cash
5518 book? Debit Credit Both None B
Bank Fixed Deposit
Receipts when submitted
as Security should be
made in the name of Any of the
5519 _____? PCDA/CDA CFA GOI three A
Bank Reconciliation
statement is supposed to No such
be prepared on ____ basis prescribe
5520 by Business firms? Daily Weekly Monthly d interval D
Barrack damages Replacem Highest of
5521 vouchers are prepared at Market rate Stock Book Rate ent cost the three C
Non
Basic pay in the Pay level Practicing
of the Matrix and does Military Service Allowanc All the
5522 not include _____? Special Pay Pay e three D

Basic pay in the revised pay drawn in the pay drawn in the
pay structure as per 7th prescribed Level in 6th CPC structure
5523 CPC means ______? the Pay Matrix multiplied by 2.57 Both None A
___ is prepared by a
PCDA/CDA office for each
original item compiled to
Defence Exchange Cheque All the
5524 Account? DIDS Schedule III Slip three A
___ is prepared by a
PCDA/CDA office for each
original item compiled to
Defence Exchange Cheque All the
5525 Account? DIDS Schedule III Slip three A
Because of extension of
delivery period, there is a
change in element of Tax, Yes. If, it is
which increased the expressly agreed
expenditure to Yes. if, the contract to with the
Government. Is it specifically concurrence of Not
5526 admissible? provides for it the IFA A or B admissibe C

Before 1995-96, PAOs in


Southern part of India CDA (ORs)
were under the control of CDA (ORs) South CDA (ORs) South CDA (SC) South
5527 ____? Chennai Secunderabad Pune Bangalore D

Before issuing LPC, Pay


section of PCDA/CDA
refers to which of the
following sections to note
outstanding demands if
5528 any at their end? IA cell Accounts Section T section M section C
Before the price
negotiation ______ rate reasonabl
5529 to be worked out freak low e high C
assess whether
Before weeding out a scrutinize the the paper will be Both A None of
5530 document one should paper required in future and B the above C
Beneficiaries will be
issued medicines for
maximum period at a
5531 time. 1 month 2 months 3 months 6 months C
Benefit of ignorable
portion of pension is not
admissible for
Reemployed Army officers
who retire after attaining
the age of ___ years of No such
5532 age? 55 56 58 limit A

Bid securities of the


unsuccessful bidders
should be returned to
them at the earliest after
expiry of the final bid
validity and latest on or
before the ____ day after
the award of the contract
5533 as prescribed in GFR? 30th 20th 15th 10th A
Bid Security is also known Performance Bank Earnest Money Security All the
5534 as ? Guarantee Deposit Deposit three B
Bid security is not
required if the value of
tender is less than ____
5535 lakhs 3 lakhs 2 lakhs 1 lakh 5 lakhs B
___ is regarded as a
friend, philosopher and
guide of the Committees
on Public Accounts and
5536 Public undertakings? CGDA DGADS CGA C&AG D
___ is regarded as a
friend, philosopher and
guide of the Committees
on Public Accounts and
5537 Public undertakings? CGDA DGADS CGA C&AG D
Earnest
Bid security is otherwise Money Tender
5538 termed as ------------. Bid Money Bid Deposit Deposit Deposit C

Bid showing
indeterminable
parameters such as shade,
tone, make-up, feel etc. is Condition
5539 termed as ----------------. Qualitative Bid Technical Bid QA Bid al Bid B
Bill for all debt-head items
should be drawn in
separate forms printed in
5540 ___ink on white paper? Blue Black Red Green C

Bill for payment can be


received/diarized in _____ Any of the
5541 section of Regional CDA Records Section Administration EDP three A

Bill of exchange accepted


to enable the other party Condition
5542 to raise funds is ___ bill? Invalid Accommodation Valid al B
Bill pending in council of
states which has not been Decided
passed by House of by
People shall _____ on President Decided
dissolution of House of in each by Vice
5543 people? not lapse lapse case President A
Bill pending in House of
people or passed by
House of people is Decided
pending in the Council of by
states shall ____on President Decided
dissolution of the House in each by Vice
5544 of people lapse not lapse case President A
Bills for advance
payments on running
account to contractor may
be paid by GE after check Surveyor
by ____ which of the Asst./Asst. Any one
5545 following officers? Surveyor of works AO GE the two Both D
Bills for non recurring
payments sanctioned by Regional Army
Chief of Army Staff will be PCDA/CD Head
5546 paid by _____? PCDA New Delhi PCDA (O) Pune A Quarters A
Bills for treatment of
Army personnel admitted
in civil hospitals not
covered by reciprocal
arrangements are sent
through Armed forces Regional CDA of
Hospital to ____ for Armed Forces PCDA (O)/PAOs Either a
5547 payment Hospital concerned or b None A
___ may within the annual
grant placed at his
disposal for the purpose,
sanction reward to
employees for effecting
economies in Chief of
manufacture in ordnance Army
5548 factories? DGOF MGO DOS Staff A
___ may within the annual
grant placed at his
disposal for the purpose,
sanction reward to
employees for effecting
economies in Chief of
manufacture in ordnance Army
5549 factories? DGOF MGO DOS Staff A
Bills of quantities are as a
rule not necessary for
original works costing less
5550 than 1 lakh 50000 40000 10000 C
Bills payable are related
5551 to ____? Debtors Creditors Both None B
Bills receivable are related
5552 to ____? Debtors Creditors Both None A
Biodata is foiund in Part ---
5553 ------ of Service Book. I II III IV A
Binary None of
5554 Bit stands for Binary digit binary data deci these abc

Board of Control for


Canteen Services (BOCCS) Raksha Rajya Defence
5555 is headed by ____? Mantri CDA (CSD) Secretary CGDA A
Cost of
Purchase
plus cost
of
installatio
Cost of Purchase n minus Present
Book value of any asset is plus cost of Depreciati Market
5556 determined by _______? Cost of purchase installation on value C
Booking of ___% of the
budget allocation by the
end of December shows
exercise of desired control
over expenditure by
5557 CFAs? 75 76 67 50 C
Brief of PNC should be After the
5558 sent in _______ at the time of PNC Advance meeting None B

Bringing together an entry


in Ledger and voucher to
ensure they are strictly in
accordance with each
5559 other is called as Pairing Linking Casting Checking B
___ of fee payable to a
Government Servant will
be credited to general
revenues of Government
as per the limits laid
5560 down? 1/3rd 0.25 0.5 2/3rd A
___ of fee payable to a
Government Servant will
be credited to general
revenues of Government
as per the limits laid
5561 down? 1/3rd 0.25 0.5 2/3rd A

BSO in a GE office has to


ensure that inspection of
furniture is regularly Half
5562 carried out on _____ basis Monthly Quarterly yearly Yearly C
Budget Allotment,
Payments made and
liabilities in respect of a
specific work are noted
and available in ____ Constructi
5563 Accounts of MES? Public Fund Cash Assignment on Financial C
Budget Estimates Schedule
prepared by MES are of Demands
5564 called as ____? MES Estimates MES Demands Demands for works C
Budget Estimates
prepared by MES for
maintenance services are Schedule of Capital Civil
5565 known as _____? Demands Works Estimates Estimates Estimates A
Budget passed to meet
the expenditure of
Government in April and Contingen
May of a financial year is Modified Preliminary t fund of vote on
5566 known as Appropriation Budget India account D
Budgeting practice aimed
at provision of funds
relating the expected Performa
results is known as ____ nce and
5567 Budget? Performance Outcome Outcome None A
Buy & Make (Indian) must
have minimum ____%
indigenous content on
5568 cost basis? 50 60 90 100 A

By convention, when the


Union Budget is presented
in the Loksabha by 1st 31st
5569 Finance Minister ? 28th February 1st March February January C

By virtue of the provisions


of Article ____ of the
Constitution, the Accounts
of the Union Government
shall be kept in such form
as the President may, on
the advice of the
Comptroller and Auditor All the
5570 General of India, prescribe 148 150 14 three B
Member
C & AG Shall only be of
removed in like manner Supreme Court Parliamen
5571 and grounds as a ___? High court Judge Judge t None B
___ requests the issuing
bank to open an Letter of Advising All the
5572 Credit? Buyer Seller Bank three A
___ requests the issuing
bank to open an Letter of Advising All the
5573 Credit? Buyer Seller Bank three A

C DA may delegate his JCDA/IDAS officer


power to make provision functioning as Cannot be Non of
5574 payments to: Groups Officer Any IDAS officer delegated these A
C&AG of India and their
sub ordinate authorities Public
are responsible to carry Central State Sector
out audit of account of Government Government Undertaki All the
5575 which of the following? Departments Departments ngs three D
Chief
C&AG of India shall be Ministry Justice of
5576 appointed by ____? President Prime Minister of Finance India A
Calculate Net Debtors?
RBD to be provided at
10% when the following
adjustment is given?
Sundry debtors of Rs.
50000/- include (a)
Amount due from Ram
definitely bad Rs. 2000/-
(b) Amount due from
Shyam Rs. 3000/-
definitely good (c)
Amount due from Krishna
Rs. 5000/- definitely
5577 doubtful? 39000 40000 45000 48000 A
Calculate R.D.D at 5%
when the following
adjustment is given. RBD
is to be provided at 10% ?
Sundry debtors of Rs.
50000/- include (a)
Amount due from Ram
definitely bad Rs. 2000/-
(b) Amount due from
Shyam Rs. 3000/-
definitely good (c)
Amount due from Krishna
Rs. 5000/- definitely
5578 doubtful? 2400 2000 2250 1950 D
Calculate RBD at 10%
when the following
adjustment is given?
Sundry debtors of Rs.
50000/- include (a)
Amount due from Ram
definitely bad Rs. 2000/-
(b) Amount due from
Shyam Rs. 3000/-
definitely good (c)
Amount due from Krishna
Rs. 5000/- definitely
5579 doubtful? 4000 9000 10000 12000 B
Calculate the net loss.
Furniture whose value at
the beginning of the year
at Rs. 2000/- was sold off
at the half year for Rs.
1500/-. Depreciation is at
5580 10% per anum? 500 400 250 100 B
calculator is an example
of ____________ None of
5581 computers Hybrid Digital Analog These abc

Depends He shall
He may be asked to upon the obtain the
Can a civilian officer assist but will not He may circumsta permissio
attend to a Military court as a member of participate as a nces of n of Head
5582 of inquiry such court member each case Office A
Yes.
Requires
permissio Yes.
n of Requires
Can a DIDS be responded PCDA/CD permissio
5583 in 13 & 14 accounts? Yes No A n of CGDA A

___ section of PCDA/CDA


deals with audit of claims
for transportation charges
debitable to the annual Transport
5584 training grant? M section Admin Pay ation D

___ section of PCDA/CDA


deals with audit of claims
for transportation charges
debitable to the annual Transport
5585 training grant? M section Admin Pay ation D
Can be Can be
permitted permitted
to get only if
enrolled he/she
but undetake
should s that
not legal
engage in professio
Can a Government legal n will not
servant be allowed to get professio be done
enrolled in Bar n as long during
Association and engage in as in office
5586 legal profession? Yes No service timings C
Yes, with
prior
Can a motor cycle in a unit permissio With prior
be detailed for n of OC of concurren
5587 recreational purpose? No Yes the unit ce of IFA A
Can a provisional payment Yes. With
of pay &all. be made at by Yes. With prior
PCDA/CDA in case of prior approval
individual kept on in approval of next
service beyond date of Yes. At his/her of Test higher
5588 expiry of sanction? discretion No audit CFA A
With a
permissio
Can an accused official n of the
nominate a legal Disciplina
practitioner as a Defence ry None of
5589 Assistant? Yes Not permissible Authority the above A

At the
request of
Senior
Audit
officer of
command
, in which
At the case sent
Can audit authorities see discretion to him
the actual court of inquiry of GOC in personall
5590 proceedings? Yes No C y D
Can audit make
independent enquiries with prior Depends
from Defence Service permissio on case to
5591 Personnel? No Yes n of PCDA case A
requires
prior
Can Leave not due be approval
granted in the case of of Depends
Leave Preparatory to PCDA/CD on case to
5592 Retirement? Yes No A case B
Can Principal
Controllers/Controllers Yes. With Depends
give any audit decision on permission of on case to
5593 a hypothetical case? C&AG Yes No case C
Can the CFA powers be
5594 delegated? Yes No Optional 0.5 B
Capital Account of
Military Farm is compiled Half
5595 on ____ basis? Monthly Quarterly yearly Yearly C

___ section of PCDA/CDA


deals with Audit of sale
accounts and audit and
payment of bills on Store Store
account of auctioneers? Contract Audit
5596 commission? M section E section Section section D

___ section of PCDA/CDA


deals with Audit of sale
accounts and audit and
payment of bills on Store Store
account of auctioneers? Contract Audit
5597 commission? M section E section Section section D
Capital cost of works As
which are non productive decided
in nature is met from by GOI a Special
5598 ____? Ordinary Revenues Capital budget or b Grants A
Any No need
Car Diary has to be signed Driver of the Officer using the officer of of any
5599 by?? vehicle vehicle the unit signature B
Car Diary is maintained in Half
5600 ?????. Basis. Monthly Quarterly Yearly Annual B
Carriage inwards when
given in trial balance, it
will be posted in ___ of Profit and loss Balance Any of the
5601 final accounts? account Trading Account Sheet three B
Carriage outwards when
given in trial balance, it
will be posted in ___ of Profit and loss Balance Any of the
5602 final accounts? account Trading Account Sheet three A
Cases involving provision
of Govt. or Hired
Transport to non entitled
personnel regularized by
CFAs should be treated as
__ loss in Appropriation
5603 Accounts? Cash Stores a or b None A

Cases of abnormally delay


in receipt of Skeleton lists Next Higher
and other documents, authority of the Army
LAO should report the concerned PCDA/CD Head
5604 matter to _____? unit/Depot GOC in C A Quarters C
Cases of overpayments
due to failure of audit
other than incorrect
interpretation will be
5605 taken up by CDA with CFA CGDA AFHQ DADS A

Cases of payments due to


incorrect interpretation of
the Financial Regulations
by DAD should be
5606 submitted to MOD DGADS C&AG GOI D
Cash Assignment in
respect of GE can be b at
placed with ____ b when discretion
5607 treasury? One One, two or more necessary of GE B
___ section of PCDA/CDA
deals with Higher Audit of
Contract Management?
especially the Contracts
relating to acquisition of
weapon systems and
purchase of stores Store
5608 including rations Store Contract IFA cell Audit IA cell D
___ section of PCDA/CDA
deals with Higher Audit of
Contract Management?
especially the Contracts
relating to acquisition of
weapon systems and
purchase of stores Store
5609 including rations Store Contract IFA cell Audit IA cell D
Cash Assignment in the
nature of a permanent
advance placed at the
disposal of Officers Grants in
5610 incurring expenditure is Imprest Appropriation aid None A
Cash assignment is Punching
released by E section of Budget Recomme Media of
PCDA/CDA office to GE Previous year allotments of ndations Pay
5611 based on ________? expenditure current year of AO GE Sections B
Cash Assignment Register
maintained by Field
Cashier Sub Section of
PCDA (O) is closed on
5612 ____basis? Daily weekly Monthly Yearly C
Cash Assignment to meet
the expenditure
pertaining to ECHS poly
clinics is placed at the Station Head Military All the
5613 disposal of ____? Each Poly clinic Quarters Hospital three B
Cash balances held in the
treasuries of the Central Public
Government form part of Consolidated Fund Contingency Fund Account All the
5614 the _________? of India of India of India three D
Cash Book format is like a
5615 _____? Journal Ledger Both None B
As
Cash Book is closed on decided
____ of each month by GE 1st by
except in the month of working PCDA/CD
5616 March? Last working day 25th day A B
Cash book is maintained
by ____ under the Cashier, All the
5617 supervision of _____? Cashier, GE GE, AO GE AO GE three C
Cash book is maintained
by the cashier under the Office
supervision of _____ in AGE i/c of sub Superinte
5618 the office of GE? division BSO AO GE ndent C
Cash handling and
Treasury Allowance at the
rate of ___ p.m. is
admissible to employee
when average monthly
cash disbursed is more
5619 than 500000/- 350 500 700 1000 D
___ will be responsible to
see that stores consigned
to PCsDA/CDAs by rail are
taken delivery of promptly
to avoid demurrage
5620 charges? AN section Records section Both None B
___ will be responsible to
see that stores consigned
to PCsDA/CDAs by rail are
taken delivery of promptly
to avoid demurrage
5621 charges? AN section Records section Both None B
Cash handling and
Treasury Allowance at the
rate of ___ p.m. is
admissible to employee
when average monthly
cash disbursed is up to
5622 500000/- 350 500 700 1000 C
Cash Requisition Book
(Other than initial) is
obtained by Field Imprest PCDA/CDA of Regional
5623 Holder from ______? dependent PAO Dependent PAO CDA PCDA (O) C

Cash Securities credited as


lapsed deposits cannot be
refunded without the Army PCDA/CD
5624 sanction of _____? GOI Next higher CFA HQrs A D
Cash security deposit Three
remaining unclaimed for years
_____ period is Three years excluding
transferred to Lapsed including year of year of
5625 Deposit? Three years deposit deposit 30 years C
Cash, land and building,
plant and machine,
furniture and fixtures,
trademarks etc are Real None of
5626 examples of ------ Nominal account Personal accounts accounts the above C

Casual employee on daily


rates of pay is entitled to
__ notice of discharge
(Termination of his
appointment) by
5627 concerned MES authority? One month 15 days 1 week 24 hours D
Casual leave on account
of sickness up to _____
day(s) can be granted
without a medical
5628 certificate 3 4 2 1 C
Casual personnel may be
recruited when it is
anticipated that they are
not likely to be required
5629 for more than ___? Two years Six Months One year 3 months B
Casualties occurring in
operational areas are Physical
5630 known as _____? Battle casualties casualties Both None A
Category
''A''
Training Establishments None.
function under the They
Control of ____ for the Station Function
purpose of Training Command independ
5631 matters? AFHQ GOC in C er ently A
List all
List all files and files and
directories List all directorie
recursively starting List a file named * files in / s in /
5632 Find / -name * will from / in / directory directory A
List all
List all files and files and
directories List all directorie
recursively starting List a file named * files in / s in /
5633 Find / -name * will from / in / directory directory A
___ wing of Department
of Defence Production
controls the chain of Developm
5634 Ordnance Factories. Ordnance Production Research ent B
___ wing of Department
of Defence Production
controls the chain of Developm
5635 Ordnance Factories. Ordnance Production Research ent B
CO of
Category 'B' Respectiv
Training Establishments e Training Area
are under the functional Army Head Establish Command
5636 control of ____? Quarters GOC in C ment er B
Category ___ prefix is
used to identify the
transactions received
from Ministry of External
Affairs in PCDA/CDA
5637 office? 74 77 93 99 A
Category A Training
Establishments in Indian
Army are functionally Corps
under the Control of Command Station
5638 ______? GOC in C Army H.Qrs. er H.Qrs B
Depot H.Qrs.
CC section of PAO obtains Battalion EDP
unit code in respect of Army Head Record Office concerne Centre
5639 army units from _____? Quarters concerned d (CGDA) D
CCL not admissible if the
child is ____ years age or
5640 older 2 14 16 18 D
March
All India Suppleme Sectional
Book Compilation Compilation of ntary Compilati
5641 CCO-3 represents ____? of RDR heads RDR heads Accounts ons D

CCS CCA Rules 1965 came


5642 into force w.e.f. ______? 1.1.1965 1.4.1965 1.10.1965 1.12.1965 D
CCS Leave Rules 1972
came into force w.e.f. 01.06.197 01.07.197
5643 _____? 01.01.1972 01.04.1972 2 2 C
CDA (O) Account Number
allotted to an officer
consists of ____ digits and
5644 ____ Alphabets? 5, 2 4,3 6,1 7,0 C
CDA (O) Account Number
allotted to each Army
Officer is made up of ____
5645 components? 1 2 3 4 C
___ works have higher Original,
priority than ____ Works Special Repairs, Maintena Carry
5646 in regard to budget? Major, Minor Ordinary Repairs nce over, New D
___ works have higher Original,
priority than ____ Works Special Repairs, Maintena Carry
5647 in regard to budget? Major, Minor Ordinary Repairs nce over, New D
CDA (O) Account Number
contains ____ how many
digits in addition of one
5648 alphabet? 11 12 13 14 A
CDA (O) Account Number
is represented by ____
(digits + Alphabets)
5649 together in all? 10 11 12 15 C
CDA can take up audit of
any accounts which do
not fall within the sphere
of his duties with the Command
5650 consent of : CGDA FADS MoD HQrs A
CDA Chennai raised a
DIDS against PCDA,
Bangalore. CDA Code of
CDA Chennai is 18
Exchange Code Heads are:
Originating -00/088/21
and Responding -
00/088/22. CDA Code of
PCDA Bangalore is 05.
Exchange Code Heads are
: Originating 00/075/21
and Responding
00/075/22. In Part I of the
DIDS an amount of Rs.
25,000/- is appearing in
Minus Receipt. Where Plus Minus
does the amouont appear Charge Charge
in responding side and Minus Receipt against against
what will be the Plus Receipt against 00/088/2 00/088/2
5651 responding code head? against 00/075/22 00/075/22 2 2 D
CDA code of CDA (IDS)
New Delhi is 30 and
exchange code head for
CDA (IDS) is 00/093/91.
Which code head will
appear in the punching
medium where CDA code Both A Noe of
5652 is 30? 00/093/91 00/093/92 and B the Above D
CDA code of CDA (IDS)
New Delhi is 30 and
exchange code head for
CDA (IDS) is 00/093/91.
Which code head will
appear in the punching
medium where CDA code 00/093/9 Both A
5653 is 30? NULL 00/093/91 2 and B abc

CDA code of CDA Chennai


is 18 and exchange code
head for CDA Chennai is
00/088/21. Which code
head will NOT appear in
the punching medium 00/018/6 00/088/2
5654 where CDA code is 18? 00/020/80 00/020/81 5 2 D
CDA code of CDA Chennai
is 18 and exchange code
head for CDA Chennai is
00/088/21. Which code
head will NOT appear in
the punching medium 00/020/8 00/018/6
5655 where CDA code is 18? NULL 00/020/80 1 5 abc
CDA is responsible to
bring to the notice of the Abnormal
executive in the cases Unusually ly heavy
where progress of heavy or or
expenditure under a head Abnormally heavy Unusually heavy abnormall unusually
5656 is ___? or abnormally low or unusually low y low low D
CDA office pay section
compiles the pay and
allowances of MES
civilians through class ___
5657 voucher? 1 2 4 9 D
___% of pay+DA is
subscribed by employee a or b
5658 under NPS? 10 14 optional None A
___% of pay+DA is
subscribed by employee a or b
5659 under NPS? 10 14 optional None A

CDA Secunderabad raised


a DIDS against CDA,
Guwahati. CDA Code of
CDA Secunderabad is 25.
Exchange Code Heads are:
Originating -00/093/41
and Responding -
00/093/42. CDA Code of
CDA Guwahati is 21.
Exchange Code Heads are
: Originating 00/091/21
and Responding
00/091/22. In Part I of the
DIDS an amount of Rs.
20,000/- is appearing in
Minus Charge. Where Plus Minus
does the amouont appear Charge Charge
in responding side and Minus Receipt against against
what will be the Plus Receipt against 00/091/2 00/091/2
5660 responding code head? against 00/093/42 00/093/42 2 2 B
Census of IRLAs is
conducted by Ledger
Wing of PCDA (O) once in three
5661 ____? a year six months months a month D
Central Government
Receipts & Payments
were framed in the year
5662 ___? 1976 1983 1993 1996 B
Central Government shall
reduce the fiscal deficit by
an amount equivalent to
____ per cent or more of
the GDP at the end of
each financial year
beginning with the
financial year 2018-19 as
5663 per FRBM Rules? 0.5 0.3 0.25 0.1 D
Central Index is not
5664 maintained ___ wise Task Station corps None B
Central Index of Army
Officers is maintained by
which of the following Senior Reception
sections/groups/wings/su Superintendent &
b sections of PCDA (O) Coordination Informati Record
5665 Pune? Technical Section group on cell Section D
Controlls
Is all input
controlled output
by input and
Is operated from Is controlled by output processin
5666 Central Processing Unit controll Panel input data data g data abc
Central Purchase Articles
of ASC stores issued on
payment will be priced by
O i/c of ASC retail shop at Stock Book Rate as Latest purchase Highest of Lowest of
5667 _____ rate? on date of issue price the two the two A

Central purchase vouchers


relate to stores purchased
5668 through the agency of MES DGS&D CPWD CGDA B
Certain T & P issued to a It is up to
contractor have been lost Replacem the
by him. What will be ent cost + discretion
5669 amount to be recovered? Market Rate Replacement cost 10% of GE C
As
determin
___% of pay+DA is ed w.r.to
subscribed by price
5670 Government under NPS? 10 14 15 index B
As
determin
___% of pay+DA is ed w.r.to
subscribed by price
5671 Government under NPS? 10 14 15 index B
Certificate audit is
conducted by ______ in
5672 PCDA (O) office? Task holder EDP system Both None A
Certificate for lost
voucher is rendered as
per provisions contained Para 43 of FR Part I Para 43 of FR Part Para 43 of Para 43 of
5673 in ___? Vol. I I Vol. II FR Part II MESR C

No 3
Certificate given by a local quotation
purchase committee was Yes s is
not showing details of Committe required
market survey conducted No. The certificate e need to be
and quotations obtained should contain Yes,If CFA has not not give enclosed
from different firms. Is it details of market given direction to any with the
5674 correct? survey obtain quotation details certificate A
Certificate of review of
orders and sanctions is
supposed to be submitted
by LAO to IA cell of
PCDA/CDA Main Office
5675 every _____? Month Quarter Half Year Year A

Certificates & Attestation


is found in Part --------- of
5676 Service Book. II IV VI VIII A
Beyond 3
years with
the
sanction
of
3 years with the Governm
CFA can conclude a permission of ent of All the
5677 contract for a period of 1 year next higher CFA India three D
CFA to write off loss is
determined with Will be
reference to ____ loss in decided Will be
case where part claim is by decided
admitted by carrying PCDA/CD by
5678 agency? Net Gross A Executive A
CGA maintains a Journal
and Ledger for central
transactions which is
posted from the financial
accounts of __ received
from all Accounts Offices each
5679 in India each day each week month each year D

CGDA functions on behalf


of ____ as the Chief
Authority in all matters
affecting internal audit
and accounting in respect
of expenditure pertaining All the
5680 to the Defence Sservices? Defence Secretary FADS MOD three B

CGDA has been delegated


powers to open ______
5681 below the Minor Heads Sub heads detailed heads Both None C
___% of short/excess
supplies can be accepted
by CFA, which is not
considered as
modification to a
5682 Contract? 25 20 10 5 D
___% of short/excess
supplies can be accepted
by CFA, which is not
considered as
modification to a
5683 Contract? 25 20 10 5 D
Chairman of CAT is Chief Justice of Attorney
5684 appointed by ____? India President C&AG General B
Chairman of CAT shall be Ministry of Law & Chief Justice of Attorney
5685 appointed by ____ ? Justice India President General C
Chairman of CAT shall
hold the office for a
5686 tenure of ___ years? 3 4 5 6 C
Chairman of CAT shall not
hold the office on
attaining the age of ___
years or completion of
tenure whichever is
earlier unless a High court
5687 judge? 60 62 65 68 D
written Group
Chances of distortion is Oral Vertical communi comunica
5688 more in ---------------- Communication communication cation tion A
Change of Field Imprest
Holder need not be CDA of the Depende
5689 notified to ________? Dependent PAO Regional CDA nt PAO None A
Change of Field Imprest
Holder need not be
5690 notified to ________? Dependent PAO Regional CDA Both None D
Charged Expenditure is
described in which Article
5691 of Constitution of India? 148 267 266 112 (3) (f) D

Charges against two or


more major heads should
not be included in one bill
as per the provisions of
Receipt & Payment Rules. Pay and
Which of the following is Debt Allowanc
5692 an Exception? Misc. Expenditure Imprest Heads es D

Charges which are


incidental to Management Charged
in running the office are Office expenditu All the
5693 known as _____? Contingencies Incidental charges re three A
___(Account cards) are
opened for stores of very
technical nature and
which cannot be
accounted for in any stock
group by Ordnance Central Nominal
5694 Depots? Audit Cards Doubtful Cards Cards Cards B
___(Account cards) are
opened for stores of very
technical nature and
which cannot be
accounted for in any stock
group by Ordnance Central Nominal
5695 Depots? Audit Cards Doubtful Cards Cards Cards B
Charging of overheads to
individual products or jobs
with referene to
determined rate is known All the
5696 as ____? Absorption Apportionment Allocation three A
Nearest
Cheque Book for Public Accounts
Fund Account is supplied PCDA/CDA Office of
5697 by ___ to the Officer i/c? concerned LAO concerned DAD Bank D
Cheque Book used to Concerne
make payments from d Bank in
Public Fund Account of PCDA/CD which
the Army unit is supplied A thgough Account is
5698 by _____? PCDA/CDA LAO of the unit LAO opened D
Naresh Naresh
Account Account
Cheque given by Naresh Credit Debit and
dishonoured. What will be Naresh Account Naresh Account and Bank Bank
journal entry to be Debit and Bank Credit and Bank Account Account
5699 passed? Account Credit Account Debit Credit Debit A

Cheque issued by a
different CDA erroneously Pass it on
shown in Debit Scroll, but to correct
noticed after DMS was Take up the CDA
certified. What action you Take up the matter matter with Focal through All the
5700 would suggest? with RBI Point Branch DEA three C
cheque shall be payable at
any time within a period
of ______ from the date two three
5701 of issue? 30 days 45 days months months D
Cheques unlinked for
more than ____ days will
be taken up with Focal
Point Branch by Accounts
Section of CDA for
5702 payment confirmation 90 120 180 365 A
Chief Authority in all
matters affecting internal
audit and accounting in
respect of expenditure Min. of
pertaining to Border PCDA (BR) New Home Defence
5703 Roads is? CGDA Delhi Affairs Secretary A
Chief of Army Staff can
accord Administrative
Approval of work with IFA
concurrence when it
consists of Special work
5704 costing up to Rs. ___ 20 lakhs 40 lakhs 50 lakhs 75 lakhs D
Chief of Logistics is a part
5705 of ______ H.Qrs? Integrated Army Air Force Navy D
____ festivals are
observed compulsorily as
fixed holidays throughout
5706 India? 8 11 12 14 B
____ festivals are
observed compulsorily as
fixed holidays throughout
5707 India? 8 11 12 14 B
Chief of Naval Staff is
assisted by ___ Principal
5708 Staff Officers? 5 4 3 2 A

Chiefs of Staff are assisted Principal Staff All the


5709 by ____ at AFHQ? Officers FADS CGDA three A

Child Care Allowance is


admissible to which of the Women with Women having
5710 following employees? disability disabled child Both None A

Child Care leave is


5711 admissible for ____ days? 180 360 720 730 D
Child Care Leave is
admissible if the child is
5712 below 18 years 17 years 21 years 25 years A
Choose from the
following, which is not the Double Click the
correct method of editing click the formula
5713 the cell content Press the Alt key Press the F2 key cell bar C

CIC has powers of ____ in


5714 dealing with complaints? Civil Court Criminal Court Both None A
Claim for reimbursement
can be received within
5715 ___ period 2 months 3 months 4 months 6 months D
Claim of Contractors
preferred after
__________ years are
time barred by the Statute
5716 of Limitations 30 years 3 years 2 years 5 years B
Claims of contractors
preferred after ___ period
are treated as time barred
by the statute of
5717 limitations? 2 years 3 years 5 years None B
____ account should bear
all charges for
intermediate
maintenance of the work
while not yet opened for
5718 service? Capital Revenue Each 50% None A
____ account should bear
all charges for
intermediate
maintenance of the work
while not yet opened for
5719 service? Capital Revenue Each 50% None A
Claims on account of
Condiment allowances are None of
5720 paid out of Public Fund Regiment Fund Imprest these C
Claims preferred after ------
- months are generally
5721 treated as time barred. 12 24 36 48 B

Claims relating to air


passage of Army
personnel Defence Civilian CDA
ex-India are dealt with Armed Forces (Army) PCDA
5722 centrally by the ______? H.Qrs MOD Meerut New Delhi D
Clarifications required by
PIFAs/IFAs on all IFA wing
functional matters will be Defence of CGDA
5723 given by _____? MOD Secretary FADS office D

Abstract
Class 1 Punching Medium of
voucher is used to Receipts Cash
5724 compile ____ ? Cash Vouchers Transfer Entries & Charges Accounts A
Class 3 Punching Medium
is other wise called as ------
5725 --. Transfer Entry Civil ID DIDS Abstract B
Class 3 Punching Medium
voucher is used to Civil ID Cash
5726 compile ____ ? DID Schedules Cash Accounts Schedules Vouchers C
Abstract
Class 5 Punching Medium of
voucher is used to Receipts Cash
5727 compile ____ ? Cash Vouchers Transfer Entries & Charges Accounts D
Class 6 Punching Medium
voucher is used to DID Cash
5728 compile ____ ? Rawilway Bills MES Bills Schedules Accounts A
Class 8 Punching Medium
voucher is used to DID Cash
5729 compile ____ ? Rawilway Bills MES Billa Schedules Accounts C
____ days of Joining Time
is admissible on Transfer
to out station when the
distance between old and
new H.Qrs. Is 1000 km or
5730 less 10 12 15 20 A
____ days of Joining Time
is admissible on Transfer
to out station when the
distance between old and
new H.Qrs. Is 1000 km or
5731 less 10 12 15 20 A
Class 9 Punching Medium
is operated by which of PCDA/CDA Main
5732 the following offices? Office AO GE Both None A
Class 9 Punching Medium
voucher is used to DID Cash
5733 compile ____ ? Rawilway Bills MES Billa Schedules Accounts B
Class B vehicles
dispatched by rail will be
issued a maximum of
____ liters of fuel by the
5734 vehicle depots? 2 3 5 9 D
Class of voucher is
represented by ___th digit
5735 of DIDS Number 4 5 7 11 C
Class V punching medium
is used for compiling Cash
5736 _________ transactions? Cash Vouchers Railway Bills Accounts MES Bills C
Classification,
Accumulation,
Assignment and Control Cost
of costs comes under Accountin
5737 ____? Costing Cost Accountancy g None C
Classified list of officers of
the Indian Defence
Accounts Service is known
5738 as _____ List Secret Classified Both None D
Classified list of officers of
the Indian Defence
Accounts Service is known All the
5739 as _____ List Secret Pink Classified three B

Clerks/Typists who pass


SAS examination will be
considered for promotion
to the grade of Auditor on Out of
5740 _____ basis? Regular Adhoc turn Proforma C
Assets
Closing stock if given in Side of
Adjustment, it will be Debit Side of Credit Side of Balance
5741 posted on ___ ? Trading Account Trading Account Sheet Both b&c D
____ days of Joining Time
is admissible on Transfer
to out station when the
distance between old and
new H.Qrs. Is more than
1000 KMs and up to 2000
5742 KMs 10 12 15 20 B
____ days of Joining Time
is admissible on Transfer
to out station when the
distance between old and
new H.Qrs. Is more than
1000 KMs and up to 2000
5743 KMs 10 12 15 20 B
Assets
Closing stock if given in Side of
Trial Balance, it will be Debit Side of Credit Side of Balance
5744 posted on ___ ? Trading Account Trading Account Sheet Both b&c C
CMFAA is not admissible
to army officer if he is on
CL for more than _____
5745 days? 14 15 18 20 B
CML of Imprest Account is
fixed keeping in view of
the actual cash
requirement of the
Imprest Holder for a One
5746 period of ______? 7 days 10 days 15 days month B
Cash
Cash Management cash Managing Made for None Of
5747 CMP stands for Product Product Personnel These abc

CMP transactions are


identified with reference
to which of the following
5748 category prefixes by DAD? 99 93 77 o1 B
CNC is conducted when reasonabl same as
5749 price is ______ high low e LPP A

CO of a unit deposited Prior


public fund into his permissio
personal account stating n of Prior
that the same is kept higher permissio
under safe and personal authoritie n of CDA
5750 custody. Comment In order Not in order s required required B
Code heads operated by
sections, which are not
supposed to be operated
or which do not pertain to
their sections are known Fictitious Suspense
5751 as __? Erroneous heads Doubtful heads heads heads C

Code heads operated in


DAD and the sides they
are supposed to be
operated by the users are Pamphlet of RDR Classification
5752 prescribed in ___ Books? heads Hand Book Both None C
None of
5753 Collection of 1024 Bytes 1 Kb 1000 kb 1024 kb these abc
Using which command
you find resource limits to
5754 the session? rlimit ulimit setrlimit getrlimit B
Using which command
you find resource limits to
5755 the session? rlimit ulimit setrlimit getrlimit B

____ days of Joining Time


is admissible on Transfer
to out station when the
distance between old and
new H.Qrs. Is more than
5756 2000 KMs 10 12 15 20 C
____ days of Joining Time
is admissible on Transfer
to out station when the
distance between old and
new H.Qrs. Is more than
5757 2000 KMs 10 12 15 20 C

Collections made by bank


will find entry on which
5758 side of the cash book? Debit Credit Both None A
Command H.Qrs. of Army
conforms to a ______
tactical H.Qrs. for
exercising operational
5759 control? Mobile Static Both None A
Commander of a sub area
can accord Admin
Approval for a work not
involving special work if
amount of work does not
5760 exceed Rs. ___? 5 lakhs 10 lakhs 15 lakhs 20 lakhs C
Commanding Officers of
Ships render to the PCDA
(Navy) Mumbai, Cash Fortnightl
5761 account ____? Daily Weekly y Monthly D
Comment on the
following actions.1. One
CFA has sanctioned
pension to a retiring
person in excess of
amount admissible under
rules, keeping in view of
the good services
rendered by the
individual.2. One CFA has 1 is 2 is
sanctioned New Kind of Both 1 and 2 are Both 1 and 2 are correct, 2 correct, 1
5762 furniture to a unit. correct wrong is wrong is wrong B
Profit and Accounts
Commercial Account are Loss Closed to
reduced at the end of the Government Account Balance
financial year to two Account and Government and and
statements: Which are Accounts Closed to Account and Balance Balance
5763 they? balance Balance Sheet Sheet sheet C
Commercial negotiations
are invariably conducted single tender
5764 in case of ______? situations Single Tender PAC Both None C
Committee constituted
under the provisions of
Sexual Harassment of
women at work place Act
in a Government office is
called as ____ Internal Grievance Women High
5765 Committee? Complaints Redressal Welfare Power A
Committee constituted
under the provisions of
Sexual Harassment of
women at work place Act
on civilian side by the
District Officer is called as Internal Grievance Women
5766 ____ Committee? Complaints Redressal Welfare Local D

Committee on Public
Sector undertakings
consists of ____
Parliament Members with
___ from Lok Sabha and 30 (15,
5767 ___ from Rajya Sabha? 22 (15, 7) 25 (15, 10) 15) 30 ( 30, 0) A
____ Finance, ____
Finance roles have been
merged and the concept
of Integrated Financail Internal,
Advice has been Internal, Associate, External,
5768 established? Internal, External Asssociate External Associate B
____ Finance, ____
Finance roles have been
merged and the concept
of Integrated Financail Internal,
Advice has been Internal, Associate, External,
5769 established? Internal, External Asssociate External Associate B

Committing, or
threatening to commit,
any act forbidden by the
Indian Penal Code or the
unlawful detaining, or
threatening to detain, any
property, to the prejudice
of any person whatever,
with the intention of
causing any person to
enter into an agreement is
defined as ___ in Indian Undue All the
5770 Contract Act? Coercion Fraud Influence three A
Communication involving
audit decision should
invariably be issued after PCDA/CD
5771 approval by _____? Addl. CDA/Jt. CDA Group Officer i/c A SAO/AO C
Commutation of pension
is admissible for amount
not exceeding ___ % of
5772 monthly pension? 25 30 40 50 C
Commuted leave can be
taken without MC up to a
maximum of ___ days in
5773 entire service? 360 180 120 90 D
Commuted leave can be
taken without MC up to a
maximum of ___ in the
entire service if utilized
for an approved course of
study certified to be in
5774 public interest 30 days 60 days 90 days 180 days C
Commuted leave up to a
max. of _ days by a
female employee with
less than two living
children if she adopts a
child less than one year
5775 old 180 120 90 60 D

Compassionate
appointments can be
made out of vacancies
falling under ___________
quota in any Group Total
5776 'C' post? Direct Recruitment Promotion vacancies Sports A
Compassionate
appointments can be
made out of vacancies
falling under Direct
Recruitment quota in
Group 'C' post
5777 up to ___%? 25 15 10 5 D
Compensation claims
(MES Contracts) which are
ex-gratia in character
5778 require the sanction of GOI PCDA E in C CE A
in respect of any
injury, not
resulting in death
or permanent
total disablement
caused by an
accident which is
in respect of any directly
injury which does attributable to
Compensation is not not result in the the employee
payale to workers injured total or partial having been at
under which of the disablement of the the time thereof
following circumstances employee for a under the
under Workmen's period exceeding influence of drink
5779 Compensation Act? three days or drugs Both None C

____ forms the basis for


recovery/stoppage of
recovery of Licence Fee
from the occupants of the Return of Occupation/Vacat
5780 Government Buildings? Recoveries ion Returns Both None B

____ forms the basis for


recovery/stoppage of
recovery of Licence Fee
from the occupants of the Return of Occupation/Vacat
5781 Government Buildings? Recoveries ion Returns Both None B
Compensation on account
of late delivery where loss
is pre determined and Liquidate
mutually agreed to is Terminal Escalation d Demurrag
5782 known as Compensation charges Damages e Charges C
Compensation to Land
Owners on account of
Acquisition of Land is paid Station
5783 by ______? PCDA/CDA Commander GE DEO D
Compensatory leave may
be prefixed or suffixed to
5784 _____? Regular Leave Casual Leave Both None C
Compensatory Leave
should as a rule, be
allowed within _______ of three six
5785 its becoming due. one month two months months months A
Compensatory Leave will,
however, not be given so
as to cause evasion of Date of reckoning Return of All the
5786 rules regarding allowance Charge of office duty three D

Competent Authority to
write off a loss is
determined w.r.to ____ Net, Gross,
5787 loss to write off ____ loss Net, Net Gross, Gross Gross Net D
Decided Loss
Competent Authority to by determin
write off a loss is PCDA/CD ed by
determined with A in each Audit
5788 reference to _____ loss? Net Gross case Officer B
Compilation for each
section of a
Controller's Office
generated to exhibit detailed
amount compiled under voucher Sectional
each code head during Consolidated Book compilation compilati Compilati
5789 month is ____? Compilation of RDR heads on on D

Compilation process in
5790 EDP is done in ___ stages? 6 5 4 2 B
Complaints Committee
regarding Prohibition of
sexual harassment of
working women should No such
have not less than ___ requirem
5791 women members? 1/3rd Half 2/3rd ent at all B
____ is empirical in nature
and it given on a not
exceeding basis, the
object being merely to Costed Approxim
determine CFA for a Schedule ate
5792 work/service by MES? Indication of Cost Rough Cost of works Estimate B
____ is empirical in nature
and it given on a not
exceeding basis, the
object being merely to Costed Approxim
determine CFA for a Schedule ate
5793 work/service by MES? Indication of Cost Rough Cost of works Estimate B
Complete the statement:
The expenditure should The The
not be prima facie more The occasion The occasion optional optional
5794 than ? desires demands demands desires B
Composite Transfer Grant
is admissible to
Government servants on
permanent transfer
normally up to ___% of
5795 Basic pay? 100 90 80 75 C
Concurrent Audit is done
in which of the following PCDA/CD All the
5796 offices? LAO RAO A three C
Condemnation Boards are Personal
recorded in two parts. Equipmen Articles,
Part I deals with _____ Equipment, t, unit
and Part II deals with Expendable Stores, Expendable personal Equipmen
5797 _____ equipment stores articles t D
Conducting Inquiry is
mandatory in _______ Either a
5798 penalty proceddings Major Minor or b None A
Consent is said to be free
when it is not caused by misrepres All the
5799 ____? coercion mistake entation three D
Consequential damage is
a damage that can be
imposed on Contractor or Yes. Imposed over Yes. Imposed as a Yes. A or
5800 not? and above LD part of LD B No A
Consequential damage is
imposed in case of time Maintena All the
5801 critical ______ Projects Prestigious Turn-key nce three B
Some Not
items on issued.
payment Units
Conservancy stores are and some make
issued ____ to units by on free Local
5802 Depots? Free on payment basis Purchase A
Conservancy stores issued
by Supply and Stores debited to decided
depots to units will be allotment of by GOC in treated as
5803 _________? respective units treated as free C extras B
____ is entrusted with the
task of assisting in
implementation of
perspective planning of Directorate of Ordnance
Defence Production for Planning and Chiefs of Staff Factory All the
5804 three services? Coordination Committee Board three A
____ is entrusted with the
task of assisting in
implementation of
perspective planning of Directorate of Ordnance
Defence Production for Planning and Chiefs of Staff Factory All the
5805 three services? Coordination Committee Board three A
B copy of
issue
voucher
Consignee LAO will link E received
copy of the voucher C copy of issue Receipt voucher from
received from Consignor voucher received of the consignee Issuing
5806 LAO with ____? from Issuing depot unit depot None B

Consignees LAO audits the Manufact


stores accounts of the Receiving the uring the None of
5807 Depot, unit or Formation, Issuing the Stores Stores Stores these B
Consignor LAO should
select a minimum of
_____ % or _____
(number) E copies of
vouchers for personal
5808 linking 2 or 60 3 or 100 1 or 60 4 or 100 C
Consignor LAO should
send E copies to
Consignee LAO within
__days of the receipt of
skeleton list of last
5809 decade/month 7 30 14 10 D
Consolidated Abstract is
prepared in ___ parts with
reference to the
provisions of Civil
5810 Accounts Manual? 5 4 3 2 D

Constitution of India came 26.01.194 15.08.194


5811 into force w.e.f. _____? 26.01.1950 26.01.1949 8 7 A
Constitution of India has
5812 ____ Articles? 396 395 394 448 D
Constitution of India has
5813 ____ parts? 20 21 22 25 D
Constitution of India has
5814 ____ Schedules? 9 10 11 12 D
Construction Accounts are
maintained by _____ in a Sub Division
5815 GE office? concerned AO GE BSO RAO/LAO A
____ is responsible for
adjustment of
departmental charges in
respect of works executed
by MES on behalf of Navy CDA (IDS) PCDA (BR)
5816 & Air force centrally? PCDA, New Delhi CDA Army Meerut New Delhi New Delhi B

____ is responsible for


adjustment of
departmental charges in
respect of works executed
by MES on behalf of Navy CDA (IDS) PCDA (BR)
5817 & Air force centrally? PCDA, New Delhi CDA Army Meerut New Delhi New Delhi B
Construction Accounts are
submitted to AO GE by
5818 MES once in ______? Year Six months Quarter Month D
Construction Accounts
maintained by GE falls Managem
under which of the Financial ent
5819 following categories? Cash Accounts Works Accounts Accounts Accounts B
Construction Accounts of
MES are signed by which
of the following DAD All the
5820 officers? AO GE PCDA/CDA RAO/LAO three A
Constructions of advance
landing grounds, helipads,
roads etc. require
sanction by a formation
commander not lower
than a ____ or equivalent
in cases when the work in
question is expected to No such
last more than three years Army provision.
from the date of Division Corps Command FC of any
5821 completion? Commander Commander er rank A
Consultancy charges, not
exceeding ___% may be
included in the Estimates,
5822 while preparing AEs? 1 2 3 5 C
Contingency fund of India
is kept under the disposal Prime
5823 of -------- Finance secretary Finance minister minister President D
Contract costing is also Marginal Operating
5824 known as _____? Terminal Costing Standard Costing Costing Costing A
Contractors bills paid by
Stores Contract section
are divided into how
5825 many classes? 5 4 3 2 D
Contractors ledger is
5826 balanced _______? Quarterly Half yearly Yearly Monthly D

Settlemen
t by CE in
Contractors claims which consultati
are exgratia in character, permission of E in on with
5827 require permission of CDA C CDA GOI D
____ is responsible for
checking of cost data of
final bills r/o orders on
Cost plus basis placed on Naval Pay PCDA
M/s Mazagaon Dock AO Embarkation Office (Navy)
5828 Limited, Mumbai CDA (CSD) Mumbai H.Qrs. Mumbai Mumbai Mumbai D
____ is responsible for
checking of cost data of
final bills r/o orders on
Cost plus basis placed on Naval Pay PCDA
M/s Mazagaon Dock AO Embarkation Office (Navy)
5829 Limited, Mumbai CDA (CSD) Mumbai H.Qrs. Mumbai Mumbai Mumbai D
Contracts involving
uncertain liability can only
be entered into by GE
5830 with the approval of E in C CE (Project) CDA None D
Contracts will be normally
concluded for a period of 12
5831 ____? 3 months 6 months months 3 years C
Contribution to DSOP
fund will be commenced
in the IRLA of Army Officer
on completion of ____
from the date of one
5832 Commission? 6 months one year month 3 months B
Contribution to the DSOP
fund is recovered by
computerized system in
respect of Army Officer @
___ as minimum
5833 contribution? 0.05 0.06 0.08 0.1 B
Contribution to the DSOP
fund is recovered by
computerized system in
respect of Army Officer @
___ as minimum
5834 contribution? 0.05 0.06 0.08 0.1 B
Controller General of
Accounts is under the
5835 Ministry of ____? Finance Defence Def/Fin Fin/Def A
Controller of Printing and
Stationery is located in
5836 _____? Kolkata Nasik New Delhi Mumbai A
Controllers may allow a
time of ___ to command
head quarters to furnish
5837 replies to Draft Para? 15 days 30 days 45 days 60 days B
Controllers' Offices that
are patterned to serve a Functiona
particular Service or Regional l
function are called as Service Controller Controller
5838 ____? Pattern Controllers Controllers s s D
Controllers will forward
the LPCs of the DAD
personnel who are
proceeding on deputation
to foreign
Embassies/Missions Embassy Ministry of PCDA
5839 abroad to __? concerned External Affairs New Delhi CGDA C

____ is responsible for


providing accounting,
audit and payment
services to the tri-services PCDA
organization functioning CDA (IDS) New (R&D) All the
5840 under the H.Qrs? Delhi PCDA New Delhi New Delhi three A

____ is responsible for


providing accounting,
audit and payment
services to the tri-services PCDA
organization functioning CDA (IDS) New (R&D) All the
5841 under the H.Qrs? Delhi PCDA New Delhi New Delhi three A
Controllers' Offices
that are patterned to Functiona
serve a particular Service Regional l
or function are called as Service Controller Controller
5842 ____? Pattern Controllers Controllers s s D
Convening of Court of
Inquiry has to be done
within ------- days of
5843 detection of loss. 10 days 15 days 20 days 30 days B
Convert the following I had I may be
sentence to third person: I I have informed informed informed
5844 am informing you. you It is informed that you you B
On audit
of the
Convert the following document
sentence to third person: I On audit of your Your document is , it is
audited your document document I found audited by me found None of
5845 and found that that and found that that the above C

Please
find
Convert the folowing enclosed
sentence to first person: A I am enclosing a A detailed a detailed
detailed programme is detailed programme has program None of
5846 enclosed programme been enclosed me the above A
Conveyance allowance is
admissible to Army
Officers at the rate of
_____ per month when
the average distance of
travel on official duties is
above 800 KMs for
journey by own motor
5847 car? 2520 2980 3646 4500 D
Conveyance allowance is
admissible to Army
Officers at the rate of
_____ per month when
the average distance of
travel on official duties is
from 201 to 300 KMs for
journey by own motor
5848 car? 1680 2520 2980 3646 A
Conveyance allowance is
admissible to Army
Officers at the rate of
_____ per month when
the average distance of
travel on official duties is
from 301 to 450 KMs for
journey by own motor
5849 car? 1680 2520 2980 3646 B
Conveyance allowance is
admissible to Army
Officers at the rate of
_____ per month when
the average distance of
travel on official duties is
from 451 to 600 KMs for
journey by own motor
5850 car? 1680 2520 2980 3646 C
Conveyance allowance is
admissible to Army
Officers at the rate of
_____ per month when
the average distance of
travel on official duties is
from 601 to 800 KMs for
journey by own motor
5851 car? 1680 2520 2980 3646 D

____ is responsible to
hold and issue POL at
stations where petroleum Either a
5852 platoons do not function? Supply Depot MES or b None A

____ is responsible to
hold and issue POL at
stations where petroleum Either a
5853 platoons do not function? Supply Depot MES or b None A

Copies of all Office Orders


or other documents
conveying praise or
censure to any individual
will invariably be recorded
5854 in his/her _____? Personal file Service Book Both None A

Copies of Contract/supply
order should be sent to all
concerned including (i) IFA
(ii) audit authority (iii) Not to be
5855 Paying Authority. Only (ii) and (iii) Only (i) and (iii) All the 3 sent. C
Copy of LPC cum data
sheet need not be sent by
Pension Cell of PCDA (O)
to which of the following
in the retirement case of Ledger CDA (PD)
5856 Army Officer? PCDA (P) Allahabad Officer Concerned wing Meerut D
Copy of the P.M Class 9
voucher operated by Pay
section on a/c of Pay & AO GE
allces. Is forwarded to Engineering concerne All the
5857 _______? Accounts Section Section d three D
Copy sent to consignee,
receipted by him and
returned to consignor is
____ in case of stores
transferred from one
5858 store depot to another? B copy C copy A copy E copy A
Corrections of Ration
Returns (RR) Opening Balances
balance in Local Audit is RR prepared by Stock certified
5859 verified from unit Ration Account Ledger collected D

Partly
with facts
and
Figures
and partly
Cost Accounts deal with Actual facts and with
5860 ______? figures Estimates Estimates None C
Cost ceiling of HBA may
be relaxed up to ____% in
individual cases by
5861 Ministry based on merit 0.1 0.25 0.5 1 B

Cost of advertisement of a
work in Newspapers etc. Office
5862 is debited to ________? Work concerned Contingency Both None A

Cost of advertisement of a
work in Newspapers etc. Office
5863 is debited to ________? Work concerned Contingency Both None A
____ is the basis of all
accounts of measured
work and of material
received which have to Contracto Measure
measured or counted by Construction rs order ment
5864 MES authorities? Accounts Work Diary book Book D
____ is the basis of all
accounts of measured
work and of material
received which have to Contracto Measure
measured or counted by Construction rs order ment
5865 MES authorities? Accounts Work Diary book Book D

Depends Regulariz
Cost of consumable stores upon ed under
returned to main stores at credited to the circumsta the
the time of completion of project utilized for nces of orders of
5866 project will be expenditure card maintenance each case CFA A
Cost of finished product
or work in progress is
5867 known as ____ cost? Production Conversion Normal Traceable B
Cost of goods sold +
Selling and Distribution
overheads is known as Cost of goods Cost of Works
5868 ____ in Cost Sheet? Cost of production sold Sales cost C
Cost of Production +
Opening stock of finished
goods - Closing stock of Cost of
finished goods is known Cost of goods
5869 as ____in Cost Sheet? Works Cost Works on cost Sales sold D

Cost of replacing an asset Cost at which


at current market value is asset was Replacem
5870 known as ___ cost? Out of pocket purchased ent Notional C

Cost of stamp paper when


required to be paid by the
Government in terms of Revenue Capital
decree/arbitration award, Charged Voted Expenditu Expenditu
5871 will be treated as ____? expenditure expenditure re re A

Old
Cost of transportation of Old District to Residence
personal effects is entitled Old station to new new district of to New All of
5872 from station of posting posting Residence these C
Cost that has already
been incurred and cannot
be avoided by decisions
taken in the future is Opportuni
5873 known as ____? Differential cost Sunk cost ty cost None B

Cost which can be


influenced by its Budget Variable Revenue
5874 Holder is defined as ____? Influence cost Controllable cost cost cost B

Cost which is normally


incurred at a given level of
output in the conditions in
which that level of output
is achieved is known as
5875 ____ cost? Normal Conversion Traceable Fixed A

What is the Level of pay None of


5876 for ACDA? 10 11 12 the above B
What is the qualifying
service for MACP in case None of
5877 of Civ. Govt employees? 8 years 10 years 12 years the above B
5878
Which of the following
kinds of leave can be
combined with leave of Study Al of
5879 any other kind? Child Care Leave Maternity Leave Leave these D

A female Govt. employee At the


applied for Maternity discretion
leave on account of Eligible of leave
threatened abortion. To for 180 sanctionin
what extent is leave Eligible for 45 days days with g
5880 admissible? without MC Not eligible MC authority. B
Name the kind of leave
that is not debited to any Child Adoption Commute
5881 leave account. Earned Leave Leave d Leave HPL B
What is the minimum
percentage of disability
prescribed for a disabled
child for grant of Child
care leave to a female
5882 Govt. servant? 20% 30% 40% 50% C
What is the maximum
entitlement of Casual
Leave to a Govt. servant
who is not entitled to 17
days of Public Holidays
5883 during the calendar year? 8 days 9 days 10 days 12 days C

Which allowance is not


taken into account for the Annual
purpose of calculating Headquarers Allowanc None of
5884 encashment of leave? HRA Allowance e the above D
Child Care Leave is
admissible if the child is
5885 below ? 18 years 17 years 21 years 25 years A
CCS Leave Rules 1972
came into force w.e.f. 01.06.197 01.07.197
5886 _____? 01.01.1972 01.04.1972 2 2 C
One kind of leave may be
converted into another
kind if applied by the
employee within ____ Any time during
5887 completion of spell? the service 30 days 3 months 6 months B
No leave of any kind can
be granted for a
continuous period of
_____ except with the
5888 sanction of President 180 days 360 days 2 years 5 years D
Earned leave is credited to
Leave account of
employee twice in a year
on for 15 days each on 1st January and 1st 1st April and 1st Any of the
5889 ____, _____? July October two None A

If a Government servant
claims for commutation of
one kind of leave into
another, he should apply
for commutation, within a
5890 period of ------------------ 15 days 30 days 45 days 90 days B
Earned leave can be
accumulated up to ____ No such
5891 days? 240 300 315 limit B
If an employee joins
service on 31st March,
How many days of EL is
admissible in the
5892 particular half year? 15 7 8 23 C
What is the maximum
quantum of Joining Time
unavailed that can be
credited to EL account on No such
5893 one occasion? 10 12 15 Limit C
Unavailed Joining Time if
credited to EL account,
the total should not No such Cannot be
5894 exceed? 300 315 limit credited A
Requires
permissio
One day joining time n of
admissible for transfer Compete Depends
within same station can nt on case to
5895 be credited to EL Account. Yes No Authority case B
EL can be availed up to
____ days in one spell
5896 normally? 30 120 180 360 C

Earned Leave may be


taken at a time up to
____days as Leave
5897 Preparatory to Retirement 30 120 180 300 D

In the case of employee


who joins in the middle of
the year, ___ days of Half
Pay Leave is admissible for
one completed month of Five by
5898 service? Two and Half Five by three four None B

5899 HPL can be availed _____? With MC Without MC Both None C


When commuted, ____ Commuta
days of HPL will be tion not
debited for one day of admissibl
5900 absence? 2 3 4 e A
If an employee joins duty
on 1st July afternoon, his
entitlement to EL during
the first half year would
5901 be- 12.5 days 13 days 15 days 30 days B
Commuted leave can be
taken without MC up to a
maximum of ___ days in
5902 entire service? 360 180 120 90 D
Which of the following
kind of leave is not
admissible for Leave
Preparatory to
5903 Retirement? EL HPL Both None B

Leave Not Due may be


granted to an employee
5904 who has no ___ at credit? CL HPL Both None B
The maximum quantum of
leave admissible as Leave
not due is ____ in the
entire career of an
5905 employee? 5 years 2 years 360 days 180 days C
For Temporary officials,
____ EOL can be granted
5906 on one occasion? 180 120 60 30 D
Not
permitted
to use
other
Two spells of EOL, kinds of
intervened by another leave
kind of leave should be during
treated as ______ for the Depends Intervene
purpose of applying the one continuous on case to ning
5907 maximum limit spell Different spells case periods A
Maternity leave is
admissible to female
government employees
for ___ days on one
5908 occasion? 90 180 240 730 B
Maternity leave is not Threatened
5909 admissible for ____? Abortion Abortion Both None B
Maternity leave is not Threatened
5910 admissible for ____? Abortion Induced Abortion Both None A
Paternity leave if not
availed, will lapse after Six
5911 ____ of delivery? 15 days 3 months months Two years C
Under what grounds
commuted leave can be
granted to Govt. Medical Grounds Illness of Childrens
5912 employee? Private Grounds with MC wife Education B

Unaviled portion of which


of the periods can be Maternity All the
5913 credited to EL account? Joining Time Paternity leave Leave three A
Child Care leave is
5914 admissible for ____ days? 180 360 720 730 D
CCL not admissible if the
child is ____ years age or
5915 older 2 14 16 18 D
Which of the following
facilities cannot be availed
5916 during CCL? LTC Foreign Travel None Both C

Special leave is admissible


to aggrieved female
employee during inquiry
proceedings on account of
sexual harassment for ___
5917 days? 30 60 90 180 C
Study leave is not to be
granted to an official due
to retire within ____ years
of return from the study
5918 leave? 5 4 3 2 C

For Officers appointed on


Contract, ____ days of
EOL is admissible if the
5919 tenure is up to one year? 0 30 60 90 A
For Officers appointed on
Contract, ____ days of
EOL is admissible for the
whole tenure, if the
tenure is one to five
5920 years? 0 60 90 100 C
Which of the following
cannot be combined with Casual Both B &
5921 Joining Time? Earned Leave Half Pay Leave Leave C C
Special Casual leave is
admissible for sports
persons up to ___ days in
5922 a year? 4 8 20 30 D
What leave salary is
payable to a Govt. servant
who had been sanctioned
EOL with medical As in the case of As in the No leave
5923 certificate? Last pay drawn HPL case of EL salary D
Period in excess of the Additional
maximum admissible limit Special
of special casual leave will Casual Any of the
5924 be treated as ____? Casual Leave Regular Leave Leave three B
What is the maximum
period of leave which a
Govt. employee is
permitted to take as leave
preparatory to
5925 retirement? 60 days 150 days 240 days 300 days D

A Government servant
retired on superannuation
on 31-8-2017. His leave at
credit as on 30-06-2017
was 280 days. What will
be total EL at credit for
encashment on 31-8-
5926 2017. 280 days 286 days 285 days 295 days C
Mr. 'K' was having 240
days HPL at credit on 1-1-
2018. He was on an
unauthorised absence for
a period from 2-3-2018 to
6-4-2018 which was
treated as dies non. What
will be the HPL at his
5927 credit as on 1-7-2018. 250 days 255 days 248 days 260 days C
In the event of death of a
female Govt. servant, Unmarrie
encashment of leave d Adopted
5928 salary is not payable to ? Husband Major brother daughter Son B
As per Factories Act,
Adolescent means a
person who has
completed his ___ year of
age but has not
5929 completed his ___ year? 14th, 18th 15th, 18th 15th, 21st 18th, 21st B
As per Factories Act, Child
means a person who has
not completed
5930 his____year of age 14th 15th 18th 21st B
Capital cost of works
which are non productive None.
in nature is met Should
from ________ as a not be
5931 general rule? Capital Revenue A or B incurred B
Lighting in
P&L
Heating and Lighting Account
expenses when given in and
trial balance, it will be Heating in
posted in ___ of final Profit and loss Balance Trading
5932 accounts? Trading Account account Sheet Account A

In the case of counting of


past service in the case of
Army Officers/PBORs,
____ will verify the past PCDA (O)
service records and Pune/Regional
counts towards Qualifying PCDA (O) PCDA or CDA of
service for Pune/PAO (ORs) the PAO (ORs) PCDA (P) CRO, New
5933 Pension/Gratuity etc.? concered concered Allahabad Delhi C
TMRO as
Office
copy&#34
DMRO as Office ;"O
copy"" MRO to DMRO to
TMRO to Accounts OMRO to Accounts DMRO to Audit Audit Accounts
5934 Section Section Section Section section

"De nova"
budgeting is otherwise Performance Zero Base
5935 famously known as ____? Budgeting Budgeting Both None B
. ___% of short/excess
supplies can be accepted
by CFA, which is not
considered as
modification to a
5936 Contract? 25 20 10 5 D
. If an item of DIDS
appears in ___
consecutive outstanding
lists, it should be put up to
PCDA/Addl. CDA for
5937 monitoring? 2 3 4 5 A
. Irregularities noticed
during post audit of ECHS MOD,
bills/vouchers will be Dept. of
brought to the notice of Ex
____ by M section of Concerned ECHS serviceme
5938 PCDA/CDA office? Station H.Qrs. poly clinics GOC in C n Welfare A

. LPC-Cum-Data-Sheets &
amendments, if any, there
to in respect of Army
Officers are signed only by
the ___ nominated for Any of the
5939 this purpose? Wing Officer SAO/AO AAO three B
. Part II orders published
in respect of Army
Officers are broadly
divided into ____
5940 categories in PCDA (O)? 2 3 4 5 B

. Punching medium of GE
5941 office is prepared by ___? AO GE PCDA/CDA GE RAO/LAO A
. Which of the following is Withholdi
not a Major penalty that ng of
can be imposed on a Compulsory Removal from promotio
5942 Government Servant? Retirement service ns None C
. Who is competent to
give penalty under
Disciplinary proceedings
in respect of Hindi Officer
working in a PCDA/CDA Jt. CGDA
5943 office? Addl. CDA/Jt. CDA PCDA/CDA (AN) CGDA D
_ section of PCDA (O) is
responsible to deal with
Court, AFT & RTI cases on
pay & allowances Permanen
entitlements of serving t Record Technical
5944 and released officers? Legal Cell Ledger wing Section Section B
_% of ‘B’ vehicles
allotted for overhaul
programme can be
earmarked for retrieval of
spares to complete
remaining vehicles in a
5945 Base wksp 1 2 3 5 D
__ % of expenditure (max.
limit) is supposed to be
expended in the month of
March, as per guidelines
on Control of Defence
5946 Expenditure? 10 12 15 20 C
__ % of vacanies is
reserved for allotment on
medical grounds and
Divyang employees out of
the General Pool
Residential
5947 Accomodation? 20 15 10 5 D
__ % Reservation of
vacancies for persons with
Disability to Group
'C' posts on
total vacancies in the
cadre strength is
5948 admissible? 2 3 5 10 B
__ is the documentary
medium through which
each Ledger Section
intimates EDP Centre, the
entitlements of Pay and
Allowances of officers DO II
fixed/revised periodically Transcript All the
5949 by them? Authorization Slip Input ion Sheet three B
__ is the documentary
medium through which
Ledger Section intimates
EDP Centre, the
entitlements of Pay and
Allowances of officers
fixed/revised periodically Transcript
5950 by them? Input Authorization slip ion sheet None A

__ of the amount of Flying


Allowance will be credited
to DSOP Fund in addition
to the contribution the
officer is already making
5951 to the fund? 1/3rd 1/4th 2/3rd 2/5th D
__ section of CDA deals
with adjustment of debits
on account of postage and
air mail fee on the bags
dispatched by Defence Transport Stores
5952 HQrs? Records Miscellaneous ation Contract B
__ section of CDA deals
with audit of charges
relating to acquisition &
disposal of land &
buildings by Military Land Engineeri Store
5953 and Cantonments Dept? Miscellaneous Administration ng Contract A

__ section of PAO deals


with Issue cheque in
favour of the Post Master
for the total amount of
family allotment money
order, final settlement
(pay), money orders, final
settlement (fund) money Administr
orders to the Record Central Control ation
5954 Office? Imprest section Section section Fund Cell A
__ section of PCDA (O) is
responsible for Rendition
of Expenditure Reports in LW SS LW SS
r/o Army Officers deputed Coordination Coordinat
to Assam Rifles, NSG, Group (Org & Technical ion Group
5955 AWHO etc? Accounts Section Audit) Section (Admin) D
__% weightage shall be
given to assessment of
work output, while writing
5956 APAR? 40 30 25 50 A

___ % of basic pension is


paid as Additional
quantum of pension when
the pensioner is aged
5957 between 80-85 years? 0.2 0.3 0.4 0.5 A

___ % of pension can be


allowed for commutation
5958 of pension by the PBORs? 33.33 40 50 60 C
___ AAOs/SOs (A) should
be authorized to upload
the SBI-CMP files on the
Bank’s portal No such
5959 minimum? 2 3 4 provision A
___ Branch of Integrated
Head Quarters of MOD
(Army) is the Head of the
Department for the
purpose of Grant of HBA Deputy
5960 to Army Officers? Military Secretary Adjutant General QMG Chief B
___ grant is intended to
meet expenditure
incurred in connection
with weapon training and
5961 manoeuvre? TTIEG ACG ATG SAG C
___ has full powers to
grant permission to
undertake work from
other departments and
accept honorarium
5962 irrespective of amount? GOI MOD CGDA DGADS B

___ is an agreement
between the purchaser
and the supplier for
supply of specified goods
at specified price and
terms & conditions during
5963 the period covered? Price Agreement Rate Contract Tender None B
___ is conducted to see
that the effective strength
of Army Officer in a unit
as shown in the nominal
roll is within the number
authorised in the relative Scale Nominal
5964 establishment? Strength Audit Man power Audit Audit Audit C
___ is prepared by a
PCDA/CDA office for each
original item compiled to
Defence Exchange Cheque All the
5965 Account? DIDS Schedule III Slip three A
___ is regarded as a
friend, philosopher and
guide of the Committees
on Public Accounts and
5966 Public undertakings? CGDA DGADS CGA C&AG D
___ may within the annual
grant placed at his
disposal for the purpose,
sanction reward to
employees for effecting
economies in Chief of
manufacture in ordnance Army
5967 factories? DGOF MGO DOS Staff A
___ of fee payable to a
Government Servant will
be credited to general
revenues of Government
as per the limits laid
5968 down? 1/3rd 0.25 0.5 2/3rd A
___ requests the issuing
bank to open an Letter of Advising All the
5969 Credit? Buyer Seller Bank three A

___ section of PCDA/CDA


deals with audit of claims
for transportation charges
debitable to the annual Transport
5970 training grant? M section Admin Pay ation D

___ section of PCDA/CDA


deals with Audit of sale
accounts and audit and
payment of bills on Store Store
account of auctioneers? Contract Audit
5971 commission? M section E section Section section D

___ section of PCDA/CDA


deals with Higher Audit of
„Contract
Management? especially
the Contracts relating to
acquisition of weapon
systems and purchase of Store
5972 stores including rations Store Contract IFA cell Audit IA cell D
___ will be responsible to
see that stores consigned
to PCsDA/CDAs by rail are
taken delivery of promptly
to avoid demurrage
5973 charges? AN section Records section Both None B
___ wing of Department
of Defence Production
controls the chain of Developm
5974 Ordnance Factories. Ordnance Production Research ent B
___ works have higher Original,
priority than ____ Works Special Repairs, Maintena Carry
5975 in regard to budget? Major, Minor Ordinary Repairs nce over, New D
___% of pay+DA is
subscribed by employee a or b
5976 under NPS? 10 14 optional None A
As
determin
___% of pay+DA is ed w.r.to
subscribed by price
5977 Government under NPS? 10 14 15 index B
___% of short/excess
supplies can be accepted
by CFA, which is not
considered as
modification to a
5978 Contract? 25 20 10 5 D
___(Account cards) are
opened for stores of very
technical nature and
which cannot be
accounted for in any stock
group by Ordnance Central Nominal
5979 Depots? Audit Cards Doubtful Cards Cards Cards B
____ festivals are
observed compulsorily as
fixed holidays throughout
5980 India? 8 11 12 14 B
____ account should bear
all charges for
intermediate
maintenance of the work
while not yet opened for
5981 service? Capital Revenue Each 50% None A
____ days of Joining Time
is admissible on Transfer
to out station when the
distance between old and
new H.Qrs. Is 1000 km or
5982 less 10 12 15 20 A
____ days of Joining Time
is admissible on Transfer
to out station when the
distance between old and
new H.Qrs. Is more than
1000 KMs and up to 2000
5983 KMs 10 12 15 20 B

____ days of Joining Time


is admissible on Transfer
to out station when the
distance between old and
new H.Qrs. Is more than
5984 2000 KMs 10 12 15 20 C
____ Finance, ____
Finance roles have been
merged and the concept
of Integrated Financail Internal,
Advice has been Internal, Associate, External,
5985 established? Internal, External Asssociate External Associate B

____ forms the basis for


recovery/stoppage of
recovery of Licence Fee
from the occupants of the Return of Occupation/Vacat
5986 Government Buildings? Recoveries ion Returns Both None B

____ is empirical in nature


and it given on a ‘not
exceeding’ basis, the
object being merely to Costed Approxim
determine CFA for a Schedule ate
5987 work/service by MES? Indication of Cost Rough Cost of works Estimate B
____ is entrusted with the
task of assisting in
implementation of
perspective planning of Directorate of Ordnance
Defence Production for Planning and Chiefs of Staff Factory All the
5988 three services? Coordination Committee Board three A

____ is responsible for


adjustment of
departmental charges in
respect of works executed
by MES on behalf of Navy CDA (IDS) PCDA (BR)
5989 & Air force centrally? PCDA, New Delhi CDA Army Meerut New Delhi New Delhi B
____ is responsible for
checking of cost data of
final bills r/o orders on
Cost plus basis placed on Naval Pay PCDA
M/s Mazagaon Dock AO Embarkation Office (Navy)
5990 Limited, Mumbai CDA (CSD) Mumbai H.Qrs. Mumbai Mumbai Mumbai D

____ is responsible for


providing accounting,
audit and payment
services to the tri-services PCDA
organization functioning CDA (IDS) New (R&D) All the
5991 under the H.Qrs? Delhi PCDA New Delhi New Delhi three A

____ is responsible to
hold and issue POL at
stations where petroleum Either a
5992 platoons do not function? Supply Depot MES or b None A
____ is the basis of all
accounts of measured
work and of material Contracto
received which have to r’s Measure
measured or counted by Construction order ment
5993 MES authorities? Accounts Work Diary book Book D
____ issues rates are not
changed in a year in
general once fixed in
respect of ASC articles
5994 purchased locally? Payment Free Both None B
____ LAO should
personally select a
minimum of 1% or 60
vouchers of E copies,
whichever is less for
5995 pairing with D copies? Consignor Consignee Both None A
____ means a person
employed, directly or by
or through any agency
with or without the
knowledge of the
principal employer,
whether for remuneration
or not as defined in All the
5996 Factories Act? Worker Employee Labour three A
____ regulates and
develops the Pension
Market under National All the
5997 Pension s System? PFRDA NSDL Axis Bank three A
____ Represents the
estimated value of work
for which details are not
available at the time of
going to tender as per Provisional lump
5998 IAFW 2249? Provisional sum sum a or b None C
Medium-
term
Macro- Expenditu
____ shall contain an economic re
assessment of the growth Framewor Framewor
prospects of the economy Medium-term Fiscal Policy k k
with specification of Fiscal Policy Strategy Statemen Statemen
5999 underlying assumptions Statement Statement t t C
____ specifications are
prscribed, in the case of
purchase of Items for
which neither industrial
nor Defence
specifications are Any of the
6000 available Market Survey Temporary Adhoc three C
____ will be the Central
Scale Audit Agency for
carrying out the scale
audit in respect of civilians CDA (Army) PCDA (SC) PCDA (CC)
6001 of the AMC? Meerut PCDA New Delhi Pune Lucknow D
_____ Budget is a
budgeting practice aimed
at provision of funds Increment
relating the expected al/Decre Zero
6002 results? Performance Outcome mental Based A
_____ acts as the nodal
agency for consolidating
Pension documents of AG Branch IHQ Military Secretary PCDA (P)
6003 Army Officers? MOD Branch IHQ MOD PCDA (O) Allahabad C
_____ Budget Indicates
Dimensions and
6004 Performance? Performance Outcome Financial None B

_____ cannot be availed


concurrently during the
notice period, when going
6005 on voluntary retirement EOL EL HPL None A
_____ cannot be
combined with Joining
Time availed by a DAD
employee when Casual
6006 transferred Earned Leave Half Pay Leave Leave None C
_____ charts are
maintained in PCDA (O) to
watch for the monthly
6007 receipt of Nominal Rolls? Reminder Increment Visual Nominal C

_____ Controllers (Fys) of


DAD are located alongside
major Ordnance and
6008 Clothing Factories? 39 44 10 12 C
_____ decision would
mean purchase from an
Indian vendor (including
an Indian company
forming joint
venture/establishing
production arrangement
with OEM) followed by
licensed
production/indigenous Buy &
manufacture in the Make Buy &
6009 country? Buy Make (Indian) Make C
_____ has right to
withhold or withdraw Chief Justice of Vice
6010 pension? India Prime Minister President President D

_____ is a bill of exchange


drawn on a specified
banker and not expressed
to be payable otherwise Bank Currency
6011 than on demand? Promissory Note Cheque Note Note B
_____ is an agreement
between the Purchaser
and the Supplier to supply
stores at specified prices
during the period covered Standard Term Standard
6012 by the contract? Agreement Rate Contrat Contract Contract B
_____ is responsible for
ensuring that the Field
Cashier carries out his
duties in accordance with Formation All the
6013 the regulations? Commander GOC in C PCDA (O) three A
_____ is responsible for
establishing and
maintaining a technically
sound accounting system
in the Departmentalized
Accounts Offices and to
prescribe general
principles, systems and
form of Government
6014 accounts? C&AG CGA CGDA GASAB B
Command
ing
Officer of
_____ is responsible for the
maintenance of Accounts unit/Esta All the
6015 of unit/establishment? LAO PCDA blishment three C

_____ is the level at which


indents should be placed Danger Ordering
6016 for replenishing stocks? Maximum level Minimum level level level D

_____ Means and includes


acts committed by a party
to a contract, or with his
connivance, or by his
agent, with intent to
deceive another party
thereto of his agent, or to
induce him to enter into Undue All the
6017 the contract? Coercion Fraud Influence three B
_____ means the
assignment, to meet
specified expenditure, of
funds included in a Re-
primary unit of appropria
6018 appropriation? Cash Assignment Appropriation tion Budget B
_____ of the Govt. of
India is to ensure that
suitable accounts are
maintained by the
6019 Defence Services MOD (Fin) CGDA CGA C&AG A
_____ of the Govt. of
India is to ensure that
suitable accounts are
maintained by the Ministry Defence
6020 Defence Services? MOD (Finance) MOD of Finance Minister A
_____ prepares and Dept. of
monitors Defence Service Dept. of Defence
Estimates of the Ministry Department of Finance Division Defence Productio
6021 of Defence? Defence of MOD R&D n B
_____ prepares CIV for Train Quarter Consignor Consignee
6022 MT expended in transit? Consignor unit Master LAO unit D

_____ prepares SCT of


Defence Services &
Ministry of Defence (Civil)-
Receipts and Charges
6023 annually each year? CGA DGADS CGDA FADS C
_____ represents the
minimum quantity above
which stocks should not Danger Ordering
6024 be held at any time? Maximum level Minimum level level level A

_____ scrolls are received


along with DMROs from
Focal point branches in
Accounts Section of All the
6025 PCDA/CDA office? Error Debit Credit three C
_____ scrolls are received
along with the Paid
cheques from Focal point
branches in Accounts
Section of PCDA/CDA All the
6026 office? Error Debit Credit three B
_____ shall carry out an
annual review of the
compliance of the
provisions of the Act and
the rules made there
under by the Central All the
6027 Government CGA C&AG CGDA three B
_____ shall carry out an
annual review of the
compliance of the
provisions of the FRBM
Act and the rules made
there under by the Central All the
6028 Government? C&AG CGA CGDA three A
______ % of Basic pay +
DA is recovered as
subscription under NPS
from the pay of
6029 employee? 20 15 10 6 C
______ % of the vacancies
in the Auditors' grade are
filled by promotion of
Clerks according to
6030 seniority subject to fitness 80 50 25 10 B
______ an be defined as
index numbers of the
movements of the various
financial items in the
financial statements for a Profit-Volume Liquidity Currnt
6031 number of periods? Trend Ratio Ratio Ratio Ratio A
______ includes the
presentation of
information derived from
Costing records for the Cost Cost
purpose of managerial Financial Accountin Accounta
6032 decision making. Costing Accounting g ncy D
______ is a quantitative
record of receits, issues
and closing balances of All the
6033 item of stores. Stores Ledger Bin Card EOQ three B
______ maintains fund
accounts of personnel
paid by PAO (ORs) CDA
President's Body Regional CDA of PCDA (Funds)
6034 Guard, New Delhi? the PAO PAO itself New Delhi Meerut D
______ meaning of words
will be adopted in All the
6035 interpretation of orders? Indirect Dictionary Relevant three B

______ means any person


appointed or acting as the
representative of another
person for the purpose of
carrying on such other
person's trade or
business as defined in manager
Workmen's subordinate to an
6036 Compensation Act? employer Managing agent Both None B
PCDA
______ provides funds to Regional (Navy) All the
6037 ships? Nearest PCDA/CDA PCsDA/CDA Mumbai three C
______ Ration Returns are
prepared for rations
issued to troops moving
6038 by Rail Temporary Train Transport Special B
______ Ratios are
relationships expressed in
arithmetical terms,
between figures which
have a cause and effect
relationship or which are
interconnected with each
other in some other
6039 manner? Accounting Trend Both None A
______ Ratios can be
defined as index numbers
of the movements of the
various financial items in
the financial statements Accountin
6040 for a number of periods. Profitability Trend Turn over g B
______ represents the
minimum quantity of
stock that should be held Danger Ordering
6041 at all times Maximum level Minimum level level level B
______ shall have right of
audience in all courts in Any All the
6042 the territory of India? Standing Councel Attorney General Advocate three B
_______ % of service
books are supposed to be
audited by LAO in a year
to complete the audit
6043 cycle? 5 10 20 25 D
_______ copies of Loss
statement is prepared by
Army units and
6044 formations? 3 4 5 6 D

_______ Includes all


activities towards
servicing of
equipment/refurbishment
/ renovation/modification
including inter alia
planned dry docking to
attain designed/stated
performance, as All the
6045 prescribed in DPM? Service Repair Refit three C
_______ is responsible for
organizing and imparting
both induction and in-
service training to the All the
6046 IDAS Officers NADFM Pune OTI Gurgaon CENTRAD three A

_______ means a contract


in which a lump sum
amount is agreed upon
for
development/indigenisati
on and supply of the
equipment based on
data/specifications
supplied and which is not Fixed Price
subject to any adjustment Contract
during the performance of Fixed price providing for Re- Firm fixed
the contract due to any contract with determination of price
6047 reasons whatsoever? Escalation Price Firm Rate contract D
_______ Ministers is
responsible to the House Prime, Parliament Home,
6048 of People? Prime, Home Affairs Defence Council of D
_______ Scheme and
MACPS shall run
6049 concurrently ACP Staff Car Driver Both None B

________ will prepare


statement No. 5 &13 of
Union Government
Finance Account and send Defence
6050 the same to the CGA? CGDA FADS Secretary DGADS A
__________ forms the
basis for recovery of Return of Occupation Allotment
6051 Licence Fee Recoveries Returns Letter None B
__________ means any
person who for
consideration became the
possessor of a promissory
note, bill of exchange or
cheque if payable to
bearer, or the payee or
endorsee thereof, if
payable to order before
the amount mentioned in
it became payable, and
without having sufficient
cause to believe that any
defect existed in the title Holder in
of the person from whom Due
6052 he derived his title? Payee Drawee Holder Course D
___________ is a
documentary medium
through which
entitlement of Pay is Authoriza All the
6053 intimated to EDP Centre? Entitlement IRLA Entitlement slip tion Slip three C
___________ office is
responsible to maintain CDA
GPF accounts of Defence (Funds) All the
6054 Civilians? Regional CDA Pay audit Office Meerut three C
___________ Vouchers
are prepared to issue
stores for experimental All the
6055 purposes. Issue Receipt Nominal three C
____________is a
documentary medium
through which
entitlement of Pay is Authoriza
6056 intimated to EDP Centre? Transcription sheet Input tion Slip DO II C
_____functions to
coordinate and assist in
introduction of
Management Accounting
System in Central
Government Departments
6057 ? CGA C&AG CGDA GASAB A
_____is an instrument in
writing containing an
unconditional
undertaking, signed by the Bank Currency
6058 maker? Promissory Note Bill of Exchange Note Note A
_____is responsible for
providing accounting,
audit and payment
services to the HQrs. SFC
(Strategic Forces PCDA (R&D) New PCDA (BR) CDA (IDS)
6059 Command)? PCDA New Delhi Delhi New Delhi New Delhi D
____advises the credit to
the beneficiary in the case
of payment through Letter Advising All the
6060 of Credit? Buyer Issuing Bank Bank three C
____is an instrument in
writing containing an
unconditional order, Currency Bill of
6061 signed by the maker? Promissory Note Bank Note Note Exchange D
____No. of days is
prescribed in RTI Act to
give reply to an RTI
application in normal
6062 case? 2 7 15 30 D

____serves as a medium
for codification of voucher
for compilation of account
from which data is
6063 entered in computer? Punching Medium Defence Ledger Both None A
__section/wing/cell of
PCDA (O) deals with
Recovery of LF and allied
charges of Army Officers Permanen
in occupation of Govt. SS Coordination t Record
6064 Accommodation? Group Rent Cell EDP section B
__section/wing/cell of
PCDA (O) deals with Scale
audit of strength returns
of Army Officers posted in Permanent Record Nominal Records
6065 various units? section EDP Roll Cell section C
1, 2, 3, 4 and 5 copies of
issue vouchers are
referred to instead of
A,B,C,D and E copies in
the case of which of the ASC supply Medical Ordnance
6066 following units? Consuming units Depots Depots Depots D
1. HRA has no reference
to the rent paid 2. No
Rent receipt is required to 1 is correct and 2 is 2 is correct and 1 Both are Both are
6067 release HRA. wrong is wrong wrong correct D
12 years National Defence
Certificates when
submitted as security
deposit, they will be 5% less
accepted at their ____ 5% less than
6068 value? Face Surrender than Face surrender B
2nd appeal on decision of
First Appellate Authority
(under RTI Act) shall lie
within ___ from date on
which decision supposed
6069 to be made? 30 Days 45 Days 60 days 90 days D
6070 a b c d e f
A ___ will be allotted in
the ‘R’ section for
each addressee with
whom communications Separate
are regularly made for Pigeon task
6071 dispatch work? Separate rack Separate box hole holder C
A ____ head which is
placed under a particular
Minor Head by the CGA
should not be placed
under another Minor
6072 Head by DAD? Sub Head Detailed Both None C
A bid shall remain valid
for _____ days in case of
6073 single bid RFP 90 120 180 365 A
A bill becomes a _____
only when it is receipted Documen
6074 and stamped 'PAID Paid Bill Voucher t Form B
A Bill shall be deemed to
be a Money Bill if it
contains only provisions Remission
dealing with _______ of /Alteratio All the
6075 tax? Imposition Abolition n three D
A building which will serve
its purpose for a period of
less than ____ years is
classified as Temporary
6076 Building? 7 6 5 10 C
A candidate who is
already in permanent Permanen
Government service and is t
selected for appointment employee
in I.D.A.S. on the results of subject to
a competitive clearing Quasi
examination held by the the permanen
U.P.S.C. will be appointed Permanent Probation t
6077 as a ____? Probationer employee er exam employee A
A Cash Assignment is a
______ in favour of a Fund All the
6078 Disbursing Officer? Credit letter of credit Transfer three B
A cheque deposited in to
bank has been stated has
dishonoured? Which side
of the cash bok will be
6079 updated? Credit side Debit side Both None A
A cheque drawn
31.03.2019, presented by 2019-20
the beneficiary in the only if
bank on 02.04.2019, paid banlance
on same day will be not
accounted for under the available
Cash Assignment of the 2018-19, if balance for 2018-
6080 year ____? available 2019-20 19 2018-19 D
A cheque received in a Not
PCDA/CDA office is diarized
6081 diarized as Valuable Special Dak Bill at all A
Take back
the
A cheque submitted by a acknowle
tenderer has been dgment
dishonored by his bank. Give back the given
What action would you Cheque to Ask him to earlier to All the
6082 suggest the Executive? Tenderer deposit cash him three D
A cheque with more than
_______
alteration/alterations
should not be issued by D
6083 section of PCDA (O)? 2 1 3 4 B
A clerk in debt will not be
employed in the offices of Any of the
6084 _______ AO GE LAO DPDO three D
A complete record of
works performed under a Measure
contract is contained in Contractors order ment None of
6085 ___ Work Diaries book Book these C
A contract is said to be
induced by____where the
relations subsisting
between the parties are
such that one of the
parties is in a position to
dominate the will of the
other and uses that
position to obtain an
unfair advantage over the Undue All the
6086 other Coercion Fraud Influence three C

A contract which ceases


to be enforceable by law
becomes ____ when it
6087 ceases to be enforceable? Void Voidable Valid One side A
A Contractor requested
that a security furnished Yes. Cost
by him may be converted will be
into e interest bearing born by No such
form of security. Can it be Yes . Cost to be Governm provision
6088 done? No born by him ent in Rules B
A day is calculated from
______ to ____ for the
purpose of TA/DA Afternoon Evening
entitlements for the Midnight to Morning to to to
6089 official tour? Midnight Morning Afternoon Evening A

A decision on At any
identification of a Defence time
Building as a Prestigious is before
taken at the stage of Annual Works Execution completio
6090 ______? Rough Cost Programme of Work n of work B
can be
A disbursing officer acceded
requested CDA to return can be to at the
the vouchers pertaining to acceded discretion
an item of expenditure to at the of
after passing the same. cannot be discretion Disbursin
6091 His request can be acceded to acceded to of CDA g Officer B
A fidelity bond can be
accepted as Security
Deposit in the case of Government
6092 _______? servants Private parties Both None A
Refer the
matter
A Government officer has with facts
to enter into a Contract to
Agreement in the official superior
capacity with a firm in and take None. He
which his wife is Refer the matter action as can
employed? Which of the Complete the with facts to per exercise
following course you process and superior and go decision the
would suggest him as per intimate to the ahead with own of powers
6093 CCS Conduct Rules? higher authority decision superior freely C
A Government servant is
deemed to have been
placed under suspension,
if he is detained in No such
custody for a period period
6094 exceeding ______? 24 hours 48 hours 1 week laid down B

A Government servant is
deemed to have been
placed under suspension, Date of
if he is detained in Date on which committin
custody for a period Expiry of 48 hours intimation is Date of g the
6095 exceeding 48 hours w.e.f.: of detention received Detention offence C
A government servant on
acquiring a lien on a post be
will ______ to hold the allowed give
lien previously acquired for a applicatio
on any other post, Unless limited n with a
6096 otherwise provided Continue Cease period request B

A Government servant
who retires while under
suspension pending major
penalty proceedings is Provisional
6097 entitled to get _____? Provisional pension Gratuity Both None A

A JCO appointed to a post


abroad, he does not wear
uniform due to diplomatic
customs, becomes eligible
for Half of outfit
allowance, when his
tenure of posting is for a Three
6098 minimum period of 6 months One year Two years years C
A minimum ____%
indigenous content on
cost basis shall be
required in
"Make" cases in
6099 the successful prototype 20 30 40 50 B
A Minor head is
represented by ___ digit
6100 Number? 2 4 15 3 D
A Money Bill shall not be No such
6101 introduced in the_____? Lok Sabha Rajya Sabha Both provision B
A non recurring payment
to a Government servant
from a source other than
Consolidated Fund of
India is known as Special All the
6102 _______? Fee Honorarium pay three A
A pensioner receiving
_______ pension and re-
employed subsequently is
not eligible for a separate
pension and gratuity for
the period of re-
employment under CCS
6103 Pension Rules? retiring superannuation A or B none C
A person appointed as a
'Trainee' on
compassionate grounds
has to acquire minimum
Educational qualification
6104 in ________ years? 2 3 5 10 C
A person shall not be
qualified for appointment
as an Administrative
Member in administrative
tirbunal, unless he has
held for at least _____
years the post of
Secretary to the
6105 Government of India ? 5 4 3 2 D

A person shall not be


qualified for appointment
as the Chairman of Judge of
Administrative Tribunal Judge of a District Judge of a High Supreme Any of the
6106 unless he is or has been a Court Court Court three B
A person to whom
busiuness owes money is
6107 known as ___? Debtor Creditor Both None B
A person who accepts the
bill of exchange is known
6108 as ___? Drawer Drawee Seller Buyer B
A person who accepts the
bill of exchange is known
6109 as ___? Drawer Buyer Payee Payer D
A person who is usually of
sound mind, but
occasionally of unsound
mind, ___ a contract May make in Not
when he is of unsound presence of a May not defined in
6110 mind Gazetted Officer May Make Make the Act C
A person who is usually of
unsound mind, but
occasionally of sound
mind, ___ a contract May make in Not
when he is of sound presence of a May defined in
6111 mind? May not Make Gazetted Officer make the Act C
A person who owes
money to businnes is
6112 known as ____? Debtor Creditor Both None A

official
language
A person, who desires to of the
obtain any information area in
under RTI Act, shall make which the
a request in writing or applicatio
through electronic means n is being Any of the
6113 in ____? English Hindi made three D
A post carrying a definite
rate of pay sanctioned for Deputatio Time
6114 a limited time Permanent post Temporary post n post Scale post B
A post carrying a definite Ministeria
rate of pay sanctioned l
without limit of time is appointm Time
6115 known as ____? Permanent post Temporary post ent Scale post A
A Principal
Controller/Controller
__________ over-rule a
decision given by a
predecessor in office Depends
without reference to the on case to
6116 C.G.D.A. may may not can't say case B
A procuring entity may
debar a bidder or any of
its successors, from
participating in any
procurement rocess
undertaken by it on GeM
portal, if it determines
that the bidder has
breached the code of not No such
integrity, for a period of not exceeding one not exceeding exceeding limit. For
6117 _____? year two years 3 years life time B
A production or service
location, function, activity
or item of equipment
whose costs may be Cost
attributed to cost is Allocation
6118 defined as _____? Cost Unit Cost Centre unit None B
A promise made without
any intention of
performing it is defined as
____ in Indian Contract Malafide
6119 Act? Coercion Free Consent Fraud Intention C
A promissory note, bill of
exchange or cheque
drawn or made in India,
and made payable in, or
drawn upon any person
resident, in India shall be
deemed to be ____ Indeginou
6120 instrument? Inland Indian Foreign s A
A property when taken off
from ____ is deemed to
be abandoned and will
not be entitled to Works
maintenance funds by Care and PCDA/CDA program All the
6121 MES? maintenance Records me three A
A recruit will become
entitled to the pay of
sepoy from the date he
completes training and Posted to
6122 gets _____? Attested Mustered any unit recruited A
He should
He should
A Regional CDA has obtain
consult
reduced the amount of permissio
the
Cash Assignment since it n of
disbursing
may prove much in excess higher
officer
of requirements of the Action taken by Action taken by authoritie
before
6123 Disbursing Officer CDA is not in order CDA is in order s doing so B
A register of MBs is Engineeri
maintained by _______ GE personally will Accounts ng
6124 section of GE office Sub division maintain section sections C
A Reminder should No. & date to subject matter
contain which of the which attention is under
6125 following? drawn correspondence Both None C
After
With prior ensuring
concurrence of IFA Within 6 months that there
subject to from the date of For full is no
fulfillment of original order quantity down
A Repeat order can be stipulated without IFA upto 1.5 trend in
6126 placed by executive conditions concurrence lakhs prices A
A retired Group ‘A’
Government servant
should not accept any
Commercial Employment
within _____ from the Should
date of retirement not
without the previous accept in
sanction of the Four rest of
6127 Government? One year Two years years the life A

cease to draw his Draw Exercise


A retired officer in receipt pension during both choice to
of pension, when continue to draw period of salary and draw
6128 reemployed will his pension reemployment pension either B
A sanction issued on
29.03.15 from Budget
Allotment of 2014-15 will
6129 be valid up to 31.03.15 29.03.16 01.04.16 28.03.16 A
A second meeting of the
DPC may be held in the
same year for drawing up
a panel for ______ creation of new
6130 vacancies? Unforeseen posts Both None C
A second or subsequent
advance for the purchase
of Personal Computer
cannot be granted before
the expiry of ____ years
from the date of drawal of
6131 earlier advance? 2 3 4 None B
A service receipt for which
full particulars are not
given must be taken to Any of the
6132 the head _____? Suspense head Other Receipts Deposits three B
A single window system
for passing all advance
payments of TA/DA, LTC
etc. has been established T Single Single
in PCDA (O). Name the T Advance Single Advance window Window
6133 section? Payment Cell Payment Cell cell Cell A
A stipulation in a contract
of sale with reference to
goods which are the
subject thereof may be
6134 _____? Condition Warranty None a or b D
A supervising officer can
accept ___ % below MRP
while carrying out auction
6135 of MES stores 10 20 30 60 C
Add 2000
Add 2000 to
to Purchases
Debtors, , Sales
A transaction of Purchase Sales and and
Rs. 2000/- is recorded as Add 2000 to Add 2000 to Deduct Deduct
Sales? What will be the Debtors, Creditors Purchases, 2000 2000
adjustment if noticed at and Deduct 2000 Creditors and from from
the time preparation of from Purchases, Deduct 2000 from Purchases Debtors,
6136 final Accounts? Sales Debtors, Sales , creditors Creditors B
A Tribunal shall have, and
exercise, the same
jurisdiction, powers and None. No
authority in respect of powers
contempt of itself as a Supreme for
6137 ____ ? District Court High Court Court contempt B
‘Statement of Central
Transactions’ at the
end of every financial year
is prepared only for
6138 ______ head-wise details Major Sub Major Minor Sub C
‘User Charges’ is a
component of _____ as
6139 defined in GFR? Tax Revenue Non Tax Revenue Both None B

’ A’ copy of the Office


issue voucher prepared by Receipted copy of copy of Consignor
6140 issuing depot is______? Copy of consignee consignee consignor LAO copy C
AAO (A/cs) will test check
the Cheque linking done
by task holders to the
extent of __ % in respect
of cheques of Rs. 1 lakh
6141 and above? 10 25 50 100 A
AAO can pass the
requisition for LTC
advance up to Rs.
6142 _______ 100000 75000 50000 25000 D
AAO can sign Punching
Medium Class I voucher No such
6143 up to Rs. _____? 25 Lakhs 10 Lakhs 5 Lakhs limit C
AAO in DAD is authorized
to audit and make
payment Cash
Requisitions up to Rs.
6144 _______? 50000/- 1 lakh 5 lakhs No limit C
AAO is authorized to price
loss statements and
expense vouchers up to
6145 Rs. _____? 20000 25000 40000 50000 D
AAO should check
arithmetical calculations
in __ % of the documents
disposed by him,
irrespective of amount
involved in the
6146 documents? 1 0.25 0.1 0.05 D
AAO working in a CDA
office can grant ___ days
of CL to Senior Auditor
working under him at a
6147 time? 2 3 4 5 C
Absence of more than
____ days in a year will
normally be considered as
irregular while writing
6148 APAR? 30 60 90 180 A

Accommodation not
expected to be required
for a period of over ___
years from the anticipated
date of completion of
work will be in temporary
6149 construction? 3 5 7 10 B

According to MOD, Capital


items are classified as
those having unit price of
Rs. ___ lakhs and above
and a life span of ___
6150 years or more? 2, 7 20, 10 10, 7 10, 5 C
Accounts are divided in to
6151 how many types? 2 3 4 5 B
Accounts audited half
yearly but not audited
within ___ following the
close of a half year will be
regarded as audit in
6152 arrears? One year 9 months 6 months 3 months C
Accounts kept open after
31st March are known as
6153 March ____ Accounts? Supplementary Residual II None A
Accounts of CSD (India)
and a review thereon are All the
furnished by _____ to Controller QMG
6154 MOD (Fin) CDA (CSD) Mumbai CGDA s branch D
Accounts of Hindustan
Aeronautics Ltd are a firm of
subject to audit, like those professio
of other limited concerns, Quarterly audit nal
6155 by _____? boards Audit Committees auditors None C
Accounts of NCC
formations are audited by
LAO, the cost of which is Defence Service At his
6156 met out of _____? State Government Estimates Both discretion B
Accounts of Officers
finalized on account of
Discharge, Retirement
and Superannuation etc.
are held in Ledger wing
for ___ period and then
transferred to Permanent Six
6157 Record section? one month 3 months months One year C
Accounts of Officers
finalized on account of
Discharge, Retirement
and Superannuation etc.
transferred to Permanent
Record section are held as Frequentl
_____ Records by y
Permanent Record Required
6158 Section? Temporary Moving Dynamic Record B
Accounts of the following
concerns are not
published in the Canteen
commercial appendix to Military Stores
Appropriation Accounts of Engineering Departme
6159 Defence Services? services Military Farms nt (India) None A
Accounts of which of the
following concerns are
published in the
commercial Appendix to
the Appropriation Canteen Stores
6160 Accounts? Military Farms Department None Both D
Accounts Office,
Department of Defence
Supplies, New Delhi is
under the administrative PCDA (R&D) New PCDA (BR)
6161 control of _____? Delhi PCDA New Delhi New Delhi None B

Accounts Officer can write


off the amounts becoming
irrecoverable from any
cause, if the amount is not
6162 in excess of Rs. ____ ? 1000 3000 5000 500 D
Accounts section adjusts
MRO by compiling ____ in
the punching medium
6163 under the MRO head? (+) Receipt (+) Charge (-) Receipt (-) Charge D
Accounts supposed to be
audited annually but not
audited within __
following the period of
annual audit will be
regarded as audit in 12
6164 arrears? 3 months 6 months 9 months months C

Acknowledgements of all
balances o/s on ___ will
be obtained annually by
Account Section from all 30th
individuals against whom Septembe
6165 advances are outstanding 31st December 31st March 30th June r B
Acme steel seals are
accounted for by
___________ by the Store
6166 Depots Volume Number Weight None C
ACP Scheme has been
introduced in Army w.e.f. 07.08.200
6167 _______? 09.08.99 01.01.96 01.10.97 3 D
ACP scheme was
introduced for civilian
6168 employees in the year 1996 1999 2003 2006 B
Acquisitions covered
under the _____ decision
would mean purchase
from a foreign vendor
followed by licensed
production/ indigenous Buy &
manufacture in the Make Buy &
6169 country Buy Make (Indian) Make D

Acquitance Rolls
pertaining to PBORs of
other PAOs are scheduled
to the concerned PAO by
the dependent PAO of the
Field Imprest Holder by Printed
6170 using _____? Demand Intimation Compilation Form IX Form X C
Acquittance Rolls are
supposed to be sent to
PAO by the Imprest
Holder on first working
day following the ___ of
6171 payment? Month Week day Quarter C
Actioned Part II Orders
after due post audit will Case file
be filed in ________, of the
which may be referred to IRLA of respective respective retained
6172 for future linking etc Batches/Bundles officer officer by EDP C
Additional amount will be
equal to the average
balance in the account
during the period of 36
months preceding the
month of death, subject
to a maximum of Rs.
6173 _____ under DLI? 60000 75000 100000 120000 A
Additional quantum of
pension when pensioner
attains the age of 100 or
more is payable @ ____%
6174 of Basic Pension? 30 40 50 100 D
Additional quantum of
pension when pensioner
attains the age of 80-85 is
payable @ ____% of Basic
6175 Pension? 20 30 40 50 A
Additional quantum of
pension when pensioner
attains the age of 85-90 is
payable @ ____% of Basic
6176 Pension? 20 30 40 50 B
Additional quantum of
pension when pensioner
attains the age of 90-95 is
payable @ ____% of Basic
6177 Pension? 20 30 40 50 C
Additional quantum of
pension when pensioner
attains the age of 95-100
is payable @ ____% of
6178 Basic Pension? 20 30 40 50 D
Additions or alterations to
the list of auditable
documents will be carried
out under the orders of
6179 _______? PCDA/CDA CGDA DGADS MOD (Fin) A
Additions or alterations to
works of “Defences―
costing not more than Rs.
____ may be approved by
6180 CFA as Special works? 10000 15000 20000 50000 C
Adjustment made among
owners of vessel and
cargo in the event of loss
or damage to vessel/cargo Net worth Loss
6181 is known as Compensation General Average ratio statement B
Admin Approval,
Technical Sanction and
allotment funds etc. are
not insisted/required in Imminent
which of the following Army called out in Urgent military danger to All the
6182 cases dealt by MES? aid of civil power necessity buildings three C
Administration of Inter
Service Organizations is
the direct responsibility of Naval
6183 ____? Army H.Qrs. MOD Air H.Qrs. H.Qrs B
Administration of the Chiefs of
Armed forces of the union Staff
is the main function of Concerned Committe Integrate
6184 _____? MOD Service H.Qrs. e d H.Qrs A
Administritive Tribunals
Act is effective from 01.03.198 01.04.198
6185 _____? 27.02.1985 28.02.1985 5 5 A
to meet
expenditu
re in
excess of
the
provisions
on a new service for the
not provided in service
Budget and there included
When a need arises is no sufficient in an
Advance from to incur time for Appropria
Contingency Fund of India unforeseen necessary tion (Vote
can be allowed under expenditure in approval before on
which of the following excess of the close of the Account) All the
6186 circumstances? sanctioned grant financial year Act three D
While proceeding
on Course of
Advance of Pay is Instructions While
admissible to Army exceeding 3 proceedin
Officers in which of the On transfer within months within g ex-India All the
6187 following circumstances? India India on duty three D
Advance of pay to Army
Officers paid by Field
Cashier is compiled to
____ suspense head (till 00/018/6 00/018/6
6188 recovered in IRLA)? 00/018/60 00/018/61 4 5 B
Advance of TA for family
of deceased employee is
admissible up to ____ %
of the probable amount of Advance
travelling expenses Not
admissible Admissibl
6189 100 90 75 e C
Advances drawn on Field Installme
Cheques by Army officers In two nts
from Field cashier are equal decided
recovered in ________ in In three equal installme by PCDA
6190 IRLAs of the officers? Full at one go installments nts (O) A
Advances paid to Imprest
Holders by M section of
Regional CDA are
intimated to PAOs on
monthly basis through Demand Cheque All the
6191 _____? Compilation Report Intimations Slips three B
Local
Advertised Tender Enquiry Open Tender Limited Tender Tender
6192 is also known as ___? Enquiry Enquiry Enquiry None A
AFCAO is a service
organization under the Air
administrative control of PCDA (AF) Headquar All the
6193 ____? Dehradun HQ IDS ters three C
After _ no allotment of
funds will be made for any
new major work not
included in year’s
programme unless work
can be entirely financed 15th 31st
6194 during the year? 15th November 30th November December December A
After 7th CPC Air Travel is
admissible for LTC for the
employees in pay level
6195 ___ and above 6 7 8 9 D
After approval maximum
of ___% of the AE amount
will be added for special
Architectural features and
superior specifications in
respect of buildings
6196 identified as prestigeous? 10 25 33.33 50 A
After closing of annual
accounts, if a
rectification/readjustment
is necessary, same will be
carried out with prior Both a &
6197 approval of ___? CGA C&AG b MOD A
After finalization of the
estimates for budgetary
allocations, the
Department of
Expenditure in
consultation with NITI
Aayog and the concerned
Ministries shall prepare
_____ Budget statement
linking outlays against
each scheme/project with
the outputs/deliverables Performa Modified
and medium term nce and Appropria
6198 outcomes Performance Outcome Outcome tion B

After the drawee of a bill


has signed his assent upon
the bill, or, if there are
more parts thereof than
one, upon one of such
parts, and delivered the
same, or given notice of
such signing to the holder
or to some person on his
6199 behalf, he is called _____? Drawer Drawee Payee Acceptor D
After the pensioners are
paid, the pension paid
voucher is required to be
submitted to the PCDA
(Pensions) by all the PDAs Post
6200 except ____? DPDOs Banks Offices None A
To be
decided in
Agreement in restraint of each case
6201 marriage is ______? Valid Voidable Void on merits C

To be
decided in
Agreement without each case
6202 consideration is _____? Void Voidable Valid on merits A

To be
decided in
Agreements by way of each case
6203 wager are _____? Valid Voidable Void on merits C
Air Force has ___ Minor
6204 heads of accounting? 8 9 10 12 A
All acquisitions of lands
and buildings and
relinquishment thereof
within the enclaves of
New Delhi is the Ministry of Urban
6205 responsibility of ______? DGDE, New Delhi Development MOD CGDA B

All advances of traveling


allowance will be entered Loans and Demand
in a ______ maintained Debt Heads Register of Advances cum Audit
6206 for the purpose? Register Advances Register Register D
All air passages Ex-India,
unless otherwise
specifically provided for in
authorised regulations or
other orders of Governm
Government, require the ent of
6207 prior sanction of ____? MOD AFHQrs. IFA India D
All alterations to the
capital cost arising out of
renewals of whatever
value will be entered in Periodical Services Plant Constructi
___ maintained for each Measurement Register of Record on
6208 installation by MES? Book Buildings Book Accounts C
All bills irrespective of
their nature will be
received only in the
Record section of the
PCDA/ CDA?s office and
will be sent to the
respective section after
being duly diarized. Under
no circumstances should
any bill be eceived by any
6209 section direct. Exception is Medical Bills Works Bills None Both C
All cases of losses in the
offices at Armed Forces Principal
Head Quarters are Respective Head of Staff PCDA
6210 investigated by Offices CBI Officers New Delhi A

All cases of payments due


to incorrect interpretation
by DAD for which direct
responsibility attaches to
DAD should be submitted
6211 to ___ for orders? GOI MOD (Fin) CGDA DGADS A
All charges paid at ports
or elsewhere in India in
connection with stores
obtained from ____
should be treated as All the
6212 expenditure in India? England Pakistan Nepal three A
All claims shall ordinarily
be preferred between
Departments, both
commercial and non-
commercial of the Central
Government, within the
same financial year and
not beyond ____ years
from the date of
6213 transaction? 2 3 5 30 B
All communications and
instructions issued to
contractor arising out of Contracto
the day to day execution r’s
work will be recorded in Measurement Order All the
6214 ____? Book Work Diary Book three C
All conservancy stores are
issued on _____ basis to
units and cost thereof Payment,
is______ to any Not Payment,
6215 allotment? Free. Not debitable Free, Debitable Debitable Debitable A
All deposits remaining
unclaimed for three years
are called as ____
6216 Deposits? Time Expired Old Lapsed Standing C
All DOs II published by
units and formations are
directly sent by the
concerned units to their All the
6217 respective _____? Record Office Depot Battalion PAO (ORs) three A
All Embassy accounts
including EOI, Washington
are centrally received in PCDA
_______ from Pr CCA, PCDA (BR) (R&D)
6218 MEA? CGDA office PCDA New Delhi New Delhi New Delhi B

All events in service


career of an Army Officer
affecting his pay and
allowances, promotions Audit Executive
6219 etc. are notified through Govt. orders Part II orders report orders B
All extra expenditure
connected with Survey of
India Unit, which would
not have been incurred
but for field operations, Defence Services MOD Any of the
6220 shall be borne by? Survey of India Estimates (Civil) three B
All forms of security,
including standing
securities together with
standing security bonds
are forwarded for safe PCDA/CD
6221 custody to the office of CWE CE A AO GE C
All Grants and payments
of pensions should be Register
recorded in _____ by of
6222 PCDA (P) Allahabad? P.P.O. Register Audit cards Pension None B
All grants of leave other
than _____ leave will be
notified in Part II Office All the
6223 Orders? Casual Child Care EOL three A
All Hospitalization cases
will be monitored through
________Register in PCDA Hospital Admission Hospital stoppage All the
6224 (O) office? / Discharge Rolls Sick list three A
EDP
All India Compilation is Accounts Section centre of
6225 produced by MOD (Fin) of CGDA CGDA None C
All irregular or over issue
of stores should be
treated as ___ losses in
6226 Appropriation Accounts? Stores Cash a or b Both A
All Officers Quarters other
than Single Officers
quarters attached to
Messes, will be held on All the
6227 ____ Pool? Station General All India three A
All orders
(work/stores/services)
having financial effect will
be noted in the
Construction Account as
6228 ____? Asset Allotment Sanction Liability D
All orders to contractors
will be in writing and
signed by GE in the form Amendments to Executive Work
6229 of ____ ? Daily orders CAs orders orders D
terminolo
All queries and gy as
observations raised by decided
audit officers should be in Bilingual (i.e. Imperson by audit
6230 ______? Personal Hindi, English) al officer C
All shore establishments FOC in C
in Andaman are under the FOC in C Visakhapa
6231 jurisdiction of ____? HQ. IDS PCDA (Navy) Mumbai tnam D
All the accommodation at Station
a station although Command
physically in the charge of er,
____ is at the disposal of Station MES, Station PCDA/CD PCDA/CD
6232 ______? Commander, MES Commander A A, MES B
All the accommodation at
a station is at the disposal Station
6233 of Commander MES DEO PCDA A
All the cash transactions
in Military Farms Cash
Books will be recorded in
6234 ___ ink? Blue Red Black Green C
All the casualties effecting
Service matters of a PBOR
are recorded in ________ All the
6235 invariably? Pay Book IRLA Sheet Roll three C
All the casualties like
admission to hospital,
leave, attachments to
other units etc. are linked
in audit of Ration Part II orders to Ration Account to
6236 Accounts from ____? Ration Account Part II order Both None A
All the Defence Parcels
received on account of AO
imported stores are (Embarka
cleared and distributed to tion
the consignees by Port Trust Embarkation H.Qrs) All the
6237 ______? Authority of India Commandant Mumbai three B
All the final bills, where
value work done is more
than Rs. _______ are paid irrespecti
by GE after pre audit by ve of
6238 PCDA/CDA? 15 lakhs 50 lakhs 10 lakhs amount C

All the vouchers for which


payment is authorized will
be prominently enfaced
6239 as ‘____’? Passed Cancelled Both None B

All works catering for a


period of more than____
years will be built to
6240 permanent specifications? 10 7 5 3 C
All works catering to short
term requirements i.e.
accommodation not
expected to be required
for a period of over five Anticipate
years from the ________ Date of According d Date of As
will be in temporary Approval to the Date of Starting completio decided
6241 construction? work the work n of work by CFA C
Allotment of Field Imprest
Account Number to the
Field Imprest Holders is
the duty of which of the
following sections of Accounts/ORs Pay
6242 PCDA/CDA? Section M Section IA Section Section A
Allowance granted to
meet personal
expenditure necessitated
by special circumstances Compens
in which duty is atory Sumptuar
performed is known as Compassionate Composite Allowanc y
6243 ____? Allowance Allowance e allowance C
Alterations and
improvements
necessitated by technical
reasons or engineering
reasons are classified as Special Capital
6244 ___ by MES? Repairs Minor works works works A

Alterations necessitated Depends


by Administrative reasons Maintenance on case to Special
6245 are classified as _____ Original works services case works A
Amount actually paid by
the Contractor for any
article, commodity or
special work including all
proper charges is known
as ____ as defined in Marginal
6246 IAFW 2249? Total Cost Prime Cost Basic Cost Cost B
Amount for which DIDS is
originated will be verified
by Responding CDA with Amount
reference to the ___ Amount already No. of of Outstandi
reflected in the concerned recovered by instalments advance ng
6247 LPC received? originating CDA already recovered paid Balance D

Amount of Insurance
cover for Group B official
6248 is Rs. ____ under CGEGIS? 30000 60000 120000 240000 A
Amount of resource given
up in exchange for some
goods or services is
6249 defined as ______? Cost Prime Cost Price Attribute A
Amount realized as a
result of disposal of dried
up trees, grass either by 50% to
auction or by Contract is each of a, 75% to a
6250 credited to ____? Regimental fund Government b 25% to b B
An agreement
enforceable by law is
6251 _____? Void Voidable Contract Tender C
An agreement not
enforceable by law is said
6252 to be _____? Void Voidable Contract Tender A
An agreement which is
enforceable by law at the
option of one or more of
the parties thereto, but
not at the option of the
other or others, is ____
6253 Contract? Void Voidable Valid One side B
An annual indent for
articles of stationery Governm
required for use during ent
the following year will be Controller of Printing
sent so to ___ by Printing and PC of A Press,
6254 PCsDA/CsDA? Stationery, Kolkata CGDA Kolkata Nasik A
An appeal against final
disallowance of an audit
officer should be
submitted within ___
from date of issue of 12 24
6255 disallowance intimation? 2 months 3 months months months A
circumstances exist
that give rise to he does not
justifiable doubts possess the
as to his qualifications
An arbitrator may be independence or agreed to by the
6256 challenged only if ____? impartiality parties None a or b D
An army officer cannot be
granted Annual leave in
6257 combination with Furlough Study leave Sick Leave None B
Any qualification
acquired before
commissioned in
consideration of
which a concession Any qualification
An army officer is not in the form of which was
eligible for qualification antedate seniority minimum
6258 pay in respect of ___? is given required for entry None Both a, b D
An Army Officer retiring in
January of a year can
accumulate ____ days of
un availed Annual Leave
of the year of retirement
for Leave Encashment
6259 purpose? 10 15 30 60 B
When he
is
While declared
An Army Officer will be supernumerary to as
entitled to full pay and While on duty Ex- the establishment Prisoner All the
6260 allowances? India to his corps of War three D
An election to fill a
vacancy in the office of
President occurring by
reason of his death,
resignation or removal, or
otherwise shall be held as
soon as possible after,
and in no case late than
___ from the date of
6261 occurrence of vacancy 3 months 6 months 9 months One year B

Afternoon
An employee whose birth of the last Afternoon
date is the first of the The Forenoon of Afternoon of the day of the of the last
month shall retire on the the last day of last day of the preceding day of the
6262 ______ preceding month month month month C
An error no matter how
old and small it may be,
must be corrected if it Remittanc All the
6263 affects ______Head Debt Deposit e three D
An item appearing on the
crredit side of the Trial
balance is posted at ___
unless deducted from
items posted on other Debit side of Debit side of the Any of the
6264 side? Trading Account P& L Account two None D
An item appearing on the
crredit side of the Trial Liabilities
balance is posted at ___ side of
unless deducted from the
items posted on other Credit side of Credit side of the balance Any of the
6265 side? Trading Account P& L Account sheet three D
Para pay
An officer (permanent will not
incumbent) in receipt of be issued
parachute pay is placed until the
under suspension. The result of Para pay
duties have been Para pay will be Para Pay will be the is payable
attended to temporarily admissible to the admissible to the enquiry is to both
by another officer. In temporary permanent promulga the
6266 these circumstances incumbent incumbent ted officers. C
An officer appointed to
the IDAS by direct
recruitment shall be on
initial probation for a
6267 period of __________? 4 years 3 years 2 years One year C
An officer granted special
outfit allowance leaves his
qualifying appointment
within one year. He has to 1/3 of the 1/4 of the
6268 refund Half of the amount full amount amount amount A
An officer has lost some
articles while performing
duty. He seeks
reimbursement. Which of Equipment issued Other
the following can be free of cost by expensive
6269 admitted Jewelry government articles None B

An Officer responsible to He should


collect certain obtain
Government dues has permissio
rejected a cheque n of Prior
received on the due date higher permissio
of receipt of the said authoritie n of CDA
6270 dues. Comment In order Not In Order s required A
An officer retired on
reaching the prescribed
age limit for compulsory
retirement with at least
15 years Commissioned
service qualifying for
pension but whose total Short Service
service is less than 20 Commissioned
6271 years is known as ___? Officer Late Entrant Both None B
when
An officer shall begin to he/she
draw the pay and when assumes
allowances attached to his his/her the duties
tenure of a post with office of that
effect from the date when he/she of issue of the receives post
6272 _____? receives the order order the order ______? D
within 2 within
months one year
from the from the
An officer shall exercise within one month date of date of
the option of this pay Soon after the from the date of promotio promotio
6273 fixed on promotion promotion promotion n n B
An officer who is
entrusted with the
responsibility of
controlling the progress of Audit Executive
6274 expenditure is known as Controlling Officer Disbursing Officer Officer Officer A
An officer who is
entrusted with the
responsibility of
controlling the progress of
expenditure under any Pay
appropriation is defined Accounts All the
6275 as _____? Controlling Officer CDA Officer three A

An order of suspension
shall be reviewed by the
competent authority
6276 before expiry of ___ days? 30 60 90 180 C
Analysis of All India
Defence Services Receipts
and Charges generated in
compilation system deals
with which of the code Heads that
6277 heads? RDR heads appear in CHB Both None B
Analysis of star rates fixed
in a Contract by MES None,
officers should be since it is
produced for audit by not
6278 _______? DAD Test Audit Both auditable C
Andaman & Nicobar
Islands fall under ___
region as per Official
6279 Language Rules? A B C None A
Animals reported as lost
should not be struck off
from the charge within
______ months from the
6280 date reported lost Three Nine Six Twelve C
Annual Abstract of
progress register in
respect of Defence PCDA
Exchange Accounts is CDA (Army) (R&D) PCDA
6281 prepared by ___? H.Qrs. office Meerut New Delhi New Delhi B
Secretary Secretary
(Expendit (Economi
Annual Accounts of India ure), c Affairs),
shall be countersigned by Ministry Ministry
6282 _____? CGA C&AG of Finance of Finance C
Annual Acquisition
Plan(AAP) of each service
would be a ____ year roll
on plan for capital
6283 acquisitions? 1 2 3 4 B
Annual assignment, as
sanctioned by GOI is
placed by ____at the
disposal of the Indian
Embassy in Nepal for CDA
payment of dues to (Army)
6284 Gorkha officers? PCDA CC Lucknow PCDA New Delhi Meerut CGDA A
Annual Audit Certificate
(yearly) Report is
generally submitted to
CGDA by PCDA/CDA by
___, if otherwise changed 1st
6285 by CGDA? 1st April 1st May 1st June August D
Annual Audit Certificate is
submitted by CGDA to
FADS/Secretary (Def/Fin) 1st
not later than ____ each Novembe 1st
6286 year 1st September 1st October r December A
Annual Audit Certificate Secretary
submitted by CGDA is Chiefs of (Def/Fin)/ All the
6287 countersigned by _____? Defence Secretary Army/AF/Navy FADS three C

Annual Financial Annual


statement is also known Demands for Review of
6288 as ____? Appropriation Bill Grants Balances Budget D

Annual Immovable
Property Return is
supposed to be submitted
by every Group ‘A’,
‘B’ officer by 30th
_______ (last date of Novembe 31st
6289 submission)? 31st March 30th September r January D
Annual Immovable
Property Return is
supposed to be submitted
by every Group ‘A’,
‘B’ officer reflecting 01st April of the 31st 31st
6290 the status as on _______? year 1st July October December D
Annual indent for articles
of stationery required for
use during following year
will be sent by R Section
of PCDA/CDA office so as
to reach Controller of
Printing and Stationery,
Kolkata on or before ___ 2nd
6291 of each year? 31st January 31st December January 1st March C

Annual Indent for forms Controller


used in CDA office is of
placed on ___ by Printing
‘R’ and
6292 Section of CDA? CGDA Admin section MOD Stationery D
Annual Interest on AFPP
fund balances of PBORs is
compiled through Class
____ voucher by Fund Cell
6293 of PAO? 1 4 2 8 C
Annual leave for army
officer is not granted in Course of Study All the
6294 continuation of _____? Temporary duty Instruction Leave three C
March
Annual Review of March suppleme
Balances is prepared Suppleme ntary
based on the compilation ntary Manual
of ___ month’s March Correctio Correctio
6295 accounts? March Supplementary n n C
Annual Review of Works
expenditure is prepared Secretary Defence
6296 by _____? E-in-C (Def/Fin)/FADS Secretary None B
Annual Training Grant is
made to ______ for
distribution to units and Deputy
formations/Training Chief of
Establishments and Vice Chief of Army Military
6297 control the same? GOC in C Army Staff Staff Secretary C
Anti tank Regiments,
Medium Regiments and
Heavy Regiments etc. are Corps of
6298 units of _____? EME corps AOC Artillery Signals C
Any bank which is
appointed to transact
business of the
Government pertaining to
that Ministry or
Department is known as Accredite Scheduled
6299 ___? Focal Point Bank Associated Bank d Bank Bank C
Any claim for
pension/gratuity/Family
pension benefits are Of
payable on the basis of Of notification of Retireme Any one
rules in force as on the Retirement/Deat nt/Death of the
6300 date ____? Of Payment h etc. etc. three C

Any deviation from fiscal


deficit target shall not
exceed _____ of the gross
domestic product in a
6301 year as per FRBM Act? One-Half One-Four One-Five One-Six A
Any employee with
_____of continuous
service on the date of
journey performed by
him/his family is eligible No such
6302 for LTC? Two years One year 6 months limit B

Any item (of amount)


appearing in Trial balance
gets posted at ____ places
in the final accounts
normally unless broken
6303 into piece meal postings? 1 2 2 or more None A
Any person entitled in his
own name to the
possession thereof and to
receive or recover the
amount due thereon from
the parties thereto in
respect of a Bill of
Exchange is known as
6304 ____? Drawer Holder Payer Drawee B
Any person within ____
days from the receipt of a
decision from CPIO can
make an appeal to First
appellate authority under
6305 RTI Act? 30 45 60 90 A
Any points doubt
regarding provisions of
GFR are required to be Ministry of Ministry of Ministry C&AG of
6306 referred to _________? Defence Defence/Fin of Finance India C

Any qualifications
required for the arbitrator Arbitration High Any of the
6307 may be decided by _____? Parties concerned Tribunal Court three A
Any recommendation by
an administrative
authority for exceptional
treatment, outside the Higher authority
rule, should be addressed through
6308 to ____? PCDA/CDA PCDA/CDA CGDA DGADS B
Any replacement issue of
public clothing lost by the
individual not due to
neglect should be Issue Nominal
6309 supported by ___ Loss Statement MRO Voucher Voucher A
No such Both a
6310 Any Reserve is _______? Liability Asset rule and b A
delivered
Any written to the
communication cannot be addressee
deemed to have been at last
received if it is _____ delivered to the delivered to the known
under the Arbitration and addressee addressee at his place of
6311 Conciliation Act? personally place of business business None D
AO attached to GE office
discharges which of the Financial All the
6312 following duties? Technical Advice Legal Advice Advice three C
AO DAD (HAL), Nashik
division is under the PCDA
administrative control of PCDA (AF) (R&D)
6313 ____? PCDA (SC) Pune PCDA Bengaluru Dehrudun New Delhi B
AO DAD Hindustan
Aeronautics Ltd.
Hyderabad is under the CDA (R&D) CDA PCDA (AF) PCDA
6314 jurisdiction of ______? Hyderabad Secunderabad Dehrudan Bengaluru D
AO DAD MOD (Civil) is
under the jurisdiction of PCDA (R&D) New PCDA (BR)
6315 ______? PCDA New Delhi Delhi New Delhi None A

AO GE (Factory) Avadi falls


under the jurisdiction of
which of the following Controller of PC of A,
6316 Controllers? CDA, Chennai Factory, Avadi Kolkata Both b, c A

AO GE (R&D) Hyderabad is CDA


under the administrative PCDA (R&D) PCDA (R&D) New B through Secunder
6317 jurisdiction of Hyderabad Delhi A abad D
AO GE (R&D) Pashan Pune PCDA
is under the (R&D) JCDA
administrative control of PCDA (R & D) Hyderaba (R&D)
6318 ___________ PCDA (SC) Pune New Delhi d Pune A
Accounta
nt,
primary
auditor Friend,
AO/AAO MES attached to An advisor, A paymaster, and Philosoph
MES Engineer office Administrator and record keeper Financial er and
6319 perform functions as __? Accountant and auditor Assistant Guide C

AON for capital


procurement would lapse
for all cases where the
RFP for approved quantity
is not issued within ___ 18
6320 from accord of AON 6 months One year months 2 years B

AOs are recruited in


accordance with DAD RRs
by selection from AAOs
with__ years regular
6321 Service in the grade? 5 4 3 2 D
APAR graded with a score
of 7.9 is given a score of
6322 _____? 8 7 7.5 6 B
30th
APAR has to be finally 31st Novembe
6323 taken on record by ____? 31st August 30th September October r D

APAR in respect of Group


‘C’ staff is not
required if retiring on or
6324 before ______ of the year. 30th September 30th June 31st July None B
APAR of a resigned
Government servant may his
be destroyed after ____ original
from the date of date of
resignation (i.e. the date superann
6325 of casualty)? 1 year 2 years 5 years uation C
APAR of a Retired
employee may be
destroyed after a period
of ________ from date of
6326 retirement One year Two years 5 years 10 years C

APARs graded below 4 will


6327 be given a score of ____? 1 2 3 0 D
APARs graded between 4
and short of 6 will be
6328 rated as ___________? Poor Average Good Bad C
APARs graded between 4
and short of 6 will be
rated as `good' and given Any of
6329 a score of ___ 4 6 5 the three C
Appeal against the
decision in the case of
sexual harassment
complaint should be
preferred within ____
6330 days? 30 45 60 90 D
Appeal is not allowed in Withholdi
which of the following ng of
6331 cases? Suspension Penalty Pension None D
Appointment held by an
individual, whose duties Super
are not of an executive Extra numerary
character, but employed Magisterial Ministerial Appointm Establish
6332 as a member of Estt. is Appointment Appointment ent ment B
Appointment of a Field Master
Cashier is done by General Military
_______ branch of Army Quarter Master of Secretary
6333 Head Quarters? Adjutant General General Ordnance Branch D
Appointment of Hindi Partly by DR and
Officer in DAD is done by Direct Recruitment Partly by Promotio Deputatio
6334 ____? (DR) Promotion n n B
Dept. of Official
Appointment to the post Language,
of Hindi Officer for DAD is Ministry of Home
6335 done by UPSC Affairs DAD None A
Appointments of COAS/Lt
Generals of AFMS and
DGAFMS are
6336 _____Appointments? Merit Fixed Tenure Special C
Appointments to Central
Civil Service Group
'A' are done by Cabinet
6337 ___? President Prime Minister Cabinet Secretary A
Appropriation Accounts of
the Defence (Civil) and
Defence Pensions are CGDA,
prepared by ____ office FADS, Defence Defence CGDA,
6338 and signed by ________? CGDA, FADS Secretary Secretary CGDA D
Appropriation audit
conducted by PCDA/CDA
covers expenditure under
which of the following Locally Controlled Centrally
6339 heads? heads Controlled heads Both None A
Appropriation Bill once
given assesnt by President Vote on Demands
6340 becomes ___? Appropriation Act Union Budget Account for Grants A
Appropriation Bill when Appropria
signed by President tion Budget
6341 becomes ____? Vote on Account Appropriation Act Account Grant B
Approval of _ is taken
before actual conclusion
of a contract for less than
11 months duration
resulting from floating of Army
6342 additional tenders? PCDA/CDA GOC in c H.Qrs. GOI B
Approval of CFA for Supply
specific item of Order/Co
expenditure is issued in ntract
the form of Agreeme All the
6343 _______________? Sanction Concurrence nt three A
Approval of Competent
Authority is issued in the Acceptance of All the
6344 form of Sanction Necessity U.O. Note three A
Approval of Competent
Financial Authority for Administr Special
special work is conveyed ative Admin
6345 in the form of ____? Technical Sanction Special Sanction Approval Approval C
Approval of the
Competent Engineering Engineeri
Authority for Costed ng
Schedule of works is Administrative Acceptance of Appreciati Technical
6346 known as ______? Approval Necessity on Sanction D
Approximate Estimates Standard
are prepared by MES Schedule All the
6347 based on ________? Market Rates Stock Book Rates of Rates three C
Arbitral Tribunal means Panel of
6348 ______? Sole Arbitrator Arbitrators Both None C
Arbitration Agreement No such
may be in the form of requirem
6349 ____? Arbitration Clause Agreement a or b ent C
Arbitration Agreement Registere
6350 shall be ____? Oral in writing a or b d B
Arbitration awards are
claimed through
6351 __________ in general Special Bill Hand Receipt RAR Final Bill B
Arbitration awards can be
divided into ___ broad
6352 categories. 2 3 4 5 A

Area Accounts Office Agra


is under the
administrative jurisdiction PCDA (AF) PCDA (CC) CDA
6353 of ____________ Dehradun CDA (PD) Meerut Lucknow Meerut D

Area Accounts Office


Ahmedabad is under the
administrative jurisdiction PCDA (CC) CDA
6354 of ____________ PCDA (SWC) Jaipur PCDA (SC) Pune Lucknow Meerut B

Area Accounts Office


Allahabad is under the
administrative jurisdiction PCDA (CC) PCDA (AF)
6355 of ____________ PCDA (P) Allahabad CDA Meerut Lucknow Dehradun C

Area Accounts Office


Dehradun is under the
administrative jurisdiction PCDA (AF) PCDA (CC) CDA
6356 of ____________ Dehradun CDA (PD) Meerut Lucknow Meerut D

Area Accounts Office


Dehu Road is under the
administrative jurisdiction PCDA (CC) CDA
6357 of ____________ PCDA (SWC) Jaipur PCDA (SC) Pune Lucknow Meerut B
Area Accounts Office
Kanpur Cantonment is
under the administrative
jurisdiction of PCDA (CC) PC of A
6358 ____________ CDA Patna CDA Guwahati Lucknow Kolkata C
Area Accounts Office
Kolkata is under the
administrative jurisdiction PCDA (CC) PC of A
6359 of ____________ CDA Patna CDA Guwahati Lucknow Kolkata A

Area Accounts Office


Pathankhot is under the
administrative jurisdiction PCDA (WC) PCDA (CC) CDA
6360 of ____________ PCDA (NC) Jammu Chandigarh Lucknow Meerut B

Area Accounts Office


Portblair is under the
administrative jurisdiction CDA (IDS) PC of A
6361 of ____________ CDA Chennai CDA Guwahati New Delhi Kolkata C

Area Accounts Office


Shillong is under the
administrative jurisdiction PCDA (CC) PC of A
6362 of ____________ CDA Patna CDA Guwahati Lucknow Kolkata B

Area Accounts Office


Siliguri is under the
administrative jurisdiction PCDA (CC) PC of A
6363 of ____________ CDA Patna CDA Guwahati Lucknow Kolkata A

Area Accounts Office


Srinagar is under the
administrative jurisdiction PCDA (WC) PCDA (CC) PC of A
6364 of ____________ PCDA (NC) Jammu Chandigarh Lucknow Kolkata A
Arithmetical check of
calculations in works bills
is exercised by E section
of PCDA/CDA in respect of
only as many items as
work up to a total of
_____ % of the gross
6365 amount shown in a bill? 10 25 50 100 A
Armed Forces List Cell
functions in which of the PCDA (Navy) PCDA (AF) All the
6366 following offices? PCDA (O) Pune Mumbai Dehrudun three A
Armed Forces Personnel Regional
Provident Fund (AFPPF) CDA
Accounts of PBORs are CDA (Funds) office All the
6367 maintained by Meerut PAOs (ORs) Fund Cell three B
Army Base work Shops are
part of which Corps of Army Ordnance Corps of Corps of
6368 Army? Corps of Engineers Corps EME Signals C
Deputy
Vice Chief Chief of
Army Command is headed Chief of Army of Army Army
6369 by _____? GOC in C Staff Staff Staff A
Army Comprises of the
6370 following except _____? Army Reserve Territorial Army Both None D
Army has ___ Minor
6371 heads of accounting? 8 9 10 12 D
Army Number of PBOR
6372 has how many digits? 6 8 10 12 B
Army officer should not
use more than ___ one
way journey Form D in a
6373 calendar year? Two Four Five Six D
Army officers are entitled
to Specialist Pay. Who
among the following
cannot be treated as a Classified Consultan
6374 specialist? Graded Specialist Specialist t None D

can prefix can suffix


with with
approval approval
cannot prefix or of of
Army Officers availing can prefix or suffix suffix Sunday and Controllin Controllin
6375 annual leave Sunday and holiday holiday g officer g officer B
Army Officers Benevolent
fund is not recoverable
from which of the
following categories of MNS All the
6376 Officers? NCC Officers TA Officers Officers three D
Army officers can
accumulate up to a
maximum of ___ days of
Annual Leave in a
calendar year for the
6377 purpose of encashment? 10 20 30 60 C
Are Are
entitled entitled
to to double
Are entitled to Are not entitled advance the
advance for to advance for only if amount
Army officers serving in purchase of Motor purchase of PCDA (O) prescribe
6378 operation areas Cars Motor Cars approves d B
Arrange (1) Preliminary
Slip (2) Draft Para (3)
Audit Para (4) LTAR in
6379 serial order 1234 4321 1423 1324 C
Arrange the following in
Descending order. (1)
Command Chief Engineer
(2) Commander Works
Engineer (3) Garrison
Engineer (4) Chief
6380 Engineer Zone 3241 1342 1243 1423 D
Arrangements to ensure
that all the treasuries
have at all times sufficient
funds to meet the
demands placed on them Cash Management Resource Financial
6381 is known as ___? system Operations Control None B
Arrears of license fee and
allied charges bills due to
delay in receipt in the Instalmen
office of PCDA (O) are @ 1/3rd ts decided
6382 recoverable in ___? Full Instalments of pay by PCDA A
Arrears of pay of Defence
Civilians are paid through Supplementary
6383 ____? Regular pay bill pay bill Both None B

Article ___ of Constitution


prescribes the powers of
President to promolgate
6384 ordinance? 112 113 117 123 D
Articles of different makes
and patterns but serving
the same purpose will be Combined
6385 treated as Different articles Similar articles articles None B
Articles of indigenous
produce are known as
6386 ____ stores? Local Central State Indian A
As a general rule, _____
section(s) will be under
the direct control of the
Principal
Controller/Controller in
6387 his/her Main office? Any 2 Admin, O&M Any one No D
As a part of Financial
Control, no objection will
be raised on account of
excess over allotment, if
the expenditure on a work
in progress does not No such
6388 exceed Rs. ____? 5000 1000 500 provision. C
As a safe guard against
fraudulent use of Railway
warrants, two copies of
issue voucher will be
forwarded by the
Stationery Depot (issuing One copy
books of blank forms) to each to a,
6389 ___? PC of (A) Kolkata LAO of the unit b None A

As adjustment voucher is
like a __ utmost care
should be taken while
calculating and filling up Payment not unaccoun
the amount in adjustment supported by ted Favour to
6390 voucher in PAO? documentation Blank Cheque Money the PBOR B
As defined in Negotiable
Instruments Act, the term
"Banker" means any person acting post office
6391 ___ ? as a banker savings bank Both None C
legal
As defined in represent
Workmen's ative of a
Compensation Act, anybody of deceased All the
6392 Employer includes _____? managing agent persons employer three D
As on date how many
cities are classified as
'X' in India for
the purpose of HRA paid
to Government
6393 employees? 4 7 8 9 C
As per 7th a Government
Employee is eligible to get
Annual Increment _____ Depends As per the
in a year in normal on case to Option
6394 course? Once Twice case exercised A
As per Article _______ of
Constitution of India, the
Official Language of the
Union shall be Hindi in
6395 Devnagari Script 343 112 (f) 148 310 A
As per Article _______ of
Constitution of India, it
shall be the duty of the
Union to promote the
spread of the Hindi
6396 Language 343 345 346 351 D
As per C&AG Act the term
Union includes which of UT without
6397 the following? UT with Assembly Assembly Both None C
As per Civil Accounts
Manual, Category Not
'A' Cheque Negotiabl
6398 means ___? Non Transferable Negotiable e None B
As per Factories Act, a
person is defined as
young person if he is
6399 ____? Child Adolescent None Both D
As per Factories Act, Adult
means a person who has
completed his ___ year of
6400 age 14th 15th 18th 21st C
As per Factories Act, Day
means a period of_____
6401 hours? 8 8.5 12 24 D
As per Factories Act,
Week means a period of
seven days beginning at
midnight on ____ night or
such other night as may
be approved in writing for Day on
a particular area by the the first
Chief Inspector of date of
6402 Factories? Saturday Sunday Monday month A

employee
declared
to be an
an out-worker to employee
whom any articles by the
As per Minimum Wages or materials are appropria
Act, Employee includes given out by te
who among the any person who is another person to Governm All the
6403 following? employed for hire be made up ent three D
As per payment of wages
act, Industrial
Establishment means Inland All the
6404 ____? Dock Mine Vessel three D
As per Payment of Wages
Act, Wage period shall not Three No such
6405 be beyond ___? One month Two months months limit A

As per Sexual Harassment


of women at work place
Act, who among the
following does not get
covered under the
6406 definition of Employee? Probationer Apprentice Both None D

As per the Fiscal


Management Principles,
Central Government has
to ensure that general
government does not
6407 exceed by ____ % of GDP? 30 40 50 60 D

As per the Procedure


Manual of the CGDA, an
Accounts officer is
required to put in
following years of services
on the crucial date to be
considered for
appointment to the Senior
6408 Accounts Officer grade 2 3 4 5 A
Loss due to theft,
fraud or gross
As regards the procedure neglect, Loss not
of investigation to be due to theft, Gross
followed, losses are Loss of Store, Loss fraud or gross Loss, Net All the
6409 classified as _____? of Public Money neglect Loss three A
Assets are closed with ___ either a
6410 Balance? Debit Credit or b None A
Assets are divided into
6411 how many categories? 2 3 4 5 A
Assignment of fund placed
at the disposal of the
authority is called as Appropria Public
6412 ____? Cash Assignment Imprest tion Fund C
Assignment to meet
specified expenditure of
funds at the disposal of
the assigning authority is Budget budgetary
6413 known as Cash Assignment Appropriation Estimate grant B
At any point of time the
difference between the No. of
last serial numbers of IRLAs
'A' list Register being
and 'B' list maintaine
Register of LW will give __ No. of IRLAs No. of IRLAs d in the All the
6414 (information)? Transferred out Transferred in group three C

At the end of the


Accounting year, which of
the following accounts
will be closed to balance
and carried forward to Loss on sale of
6415 the next year? Machinery Depreciation Both None D

At the end of the


Accounting year, which of
the following accounts
will be closed to business
and not carried forward to Personal All the
6416 the next year? Nominal Accounts Real Accounts Accounts three A

At the end of the


Accounting year, which of
the following accounts
will be closed to business
and not carried forward to
6417 the next year? Sundry Debtors Depreciation Both None B

At the time of opening a


new IRLA, SS Coordination
group obtains a certificate
from R section duly Special Tracing Account
marked as – No such does not Any of the
6418 “_________― ? Not Traceable account found exist three A
At what rate honorarium
is payable to a
Government for his/her
contribution in publishing
article, if the article is
contributed to a
publication brought out
by his/her Ministry or its
attached and
subordinate offices No Honorarium is At Two- At Half
6419 payable At full rate third rate Rate A
Attendance at meetings
organised by a political
party would always be
contrary to Rule _____ of
C.C.S. (Conduct) Rules,
6420 1964? 3 5 14 18 B
Audit and Demand
Register is reviewed once
in ___ by the T section of
6421 PCDA (O)? a year a half year a quarter a month D
Audit can be seen as Vigilance
______ in Government set Investigating Aid to the Mechanis All the
6422 up? Agency Government m three B
Audit Card is related to
which of the following Pay and
6423 subject? Allowances Pension Stores Works B
Audit conducted by C&AG
is also known as _____
6424 audit? Test Statutory Both None C
Audit conducted by
Defence Accounts Integrate All the
6425 Department is known as? Local Audit Internal Audit d Audit three B
Audit conducted by
DGADS is also known as
6426 ____? Statutory Audit Test Audit Both None C
Audit conducted by which
of the following offices is
not a part of Internal
6427 Audit by DAD? AO GE LAO/RAO PAO (ORs) None D
Audit conducted to verify
whether posted strength
is within the limits of Man
Authorized strength is Power Scale
6428 known as Performance Audit Strength Audit Audit Audit D

Audit conducted with


reference to the place of
verification of the Sanction Central
documents is described in Test Audit/Internal Audit/Expenditur Audit/Loc All the
6429 two ways. What are they? Audit e Audit al Audit three C

Defence
Inter
Audit done by DAD is Statutory Departme
6430 called as _____? Internal Audit Test Audit Audit ntal Audit A
Audit done by DAD is All the
6431 known as _____ Audit? Internal Statutory Test three A
Audit fees recoverable by
DAD from Cantt. Board is
calculated based on the the period of
rates existing at the time Auditing the accounts that are Highest of Lowest of
6432 of Accounts audited the two the two A
Audit objections lying Formatio
outstanding against unit n
moving out of field area command
6433 are intimated to ____? PCDA/CDA LAO of other side GOC in C er A
Audit of Armed Forces List
is conducted in the office Regional All the
6434 of the _____? PCsDA/CsDA PAOs PCDA (O) three C
Audit of Cantonment
Boards accounts is carried Half once in
6435 out _________ Yearly Quarterly yearly two years C

Audit of Concession
vouchers issued to cadets Regional All the
6436 of Army is conducted by PCDA/CDA PC of A, Kolkata PCDA (O) three A

Voucher Pay Bill to


Audit of dues to Pay Bill to to Pay Bill Voucher
Government is done from Voucher to Pay Bill voucher and vice not vice not vice
6437 ______? and vice versa versa versa versa C

Audit of issue transactions One full


is conducted for _____ by 1/3 of each month in Any of the
6438 Local audit staff? 1/3 of the quarter month of quarter a quarter three C
Audit of Military
Engineering Service
expenditure is conducted
by DAD in how many
6439 stages? 1 2 3 4 C
Audit of NCC units is
6440 conducted once in a Quarter Half year Year 9 months C
Audit of orders of
allotment of funds re-
appropriations fall under
which stages of
6441 appropriation audit? Expenditure Audit Sanction Audit Both None B
IRLA to
Voucher voucher
Audit of recoveries in IRLA Voucher to IRLA IRLA to voucher to IRLA or or vice
6442 is done from ___? and not vice versa and not vice versa vice versa versa A
Board of
Audit of Regimental Funds Army
6443 is carried out by _____? LAO Audit Board Officers DGADS B
Audit of store accounts of
GE formation is conducted
by which of the following
6444 officers? LAO/RAO AO GE Both None C
Area
Accounts
Naval Offices
Audit of the Navy list is PCDA (Navy) Naval Pay Office, H.Qrs. concerne
6445 conducted by ______? Mumbai Mumbai Delhi d A
Audit progress register
maintained in his own
office is reviewed by LAO
6446 once in every ______? Month Quarter Half year Year A
Audit section adjusts MRO
by compiling ____ in the
punching medium under
6447 the MRO head? (+) Receipt (+) Charge (-) Receipt (-) Charge B

Audit sections are


supposed to verify the
_____ compilation to Detailed
ensure that data compiled Voucher Sectional
by them is infact reflected All India Compilati Compilati
6448 in the compilations Compilation Book Compilation on on D
Audit Sections compiling
the punching medium are
supposed to forward a
certificate to the EDP
before closing of the
month. What is the name Lost Completi
6449 of such certificate? Last Voucher Final Voucher Voucher on A

Audited temporary labour


bills will be submitted by
the LAO to the PCDA /CDA
together with the fund
recovery schedules and
other supporting
documents so as to reach
him by the ____ th of the
month following that to
6450 which the bills relate? 7 10 15 25 D
Authorization Slips are
generated by the system
6451 for ____ Part II orders? Category A Category B Both None A
Authorization slips are
issued by which of the
following sections of Technical Ledger
6452 PCDA (O)? Accounts Section Administration Section wing D
Authorized officer who
signs the MES contract on Contract
behalf of President is Contract Signing Authorized Accepting Signing
6453 called as ____ Officer Signatory Officer Authority C

AWP for Major Capital 30th


Works should be prepared Novembe 31st
6454 and submitted by ___? 30th September 31st October r December B
Baby Indent is used by
MES to charge off stores
from which of the Stores in Hand
6455 following ledgers? Divisional Stock Ledger Both None B

Debtors
from
Debtors from whom full
Debtors from whom part payment
Bad debts are written off whom payment payment is is All the
6456 for _____ Debtors? not expected expected expected three A
Balance at credit should
be not less than ____ days
after deducting the total
of leave, if any availed
plus leave for which
encashment was availed
6457 during LTC? 300 150 60 30 D

Balance remaining be carried be


unspent under the be deposited into forward expended
Imprest Account of GE will Lapse to Government to next some
6458 ____? Government Treasury year how B
Bank account falls under
6459 which type of account? Nominal Real Personal None C
Name of
Bank account for Imprest Official Governm
is opened in the Name of the Designation of PCDA/CD ent of
6460 ___________? Imprest holder Imprest Holder A India B
Bank Charges charged by
bank will find entry on
which side of the cash
6461 book? Debit Credit Both None B
Bank Fixed Deposit
Receipts when submitted
as Security should be
made in the name of Any of the
6462 _____? PCDA/CDA CFA GOI three A
Bank Reconciliation
statement is supposed to No such
be prepared on ____ basis prescribe
6463 by Business firms? Daily Weekly Monthly d interval D

Barrack damages Replacem Highest of


6464 vouchers are prepared at Market rate Stock Book Rate ent cost the three C
Non
Basic pay in the Pay level Practicing
of the Matrix and does Military Service Allowanc All the
6465 not include _____? Special Pay Pay e three D
Because of extension of
delivery period, there is a
change in element of Tax, Yes. If, it is
which increased the expressly agreed
expenditure to Yes. if, the contract to with the
Government. Is it specifically concurrence of Not
6466 admissible? provides for it the IFA A or B admissibe C

Before 1995-96, PAOs in


Southern part of India CDA (ORs)
were under the control of CDA (ORs) South CDA (ORs) South CDA (SC) South
6467 ____? Chennai Secunderabad Pune Bangalore D

Before issuing LPC, Pay


section of PCDA/CDA
refers to which of the
following sections to note
outstanding demands if
6468 any at their end? IA cell Accounts Section T section M section C

Bid securities of the


unsuccessful bidders
should be returned to
them at the earliest after
expiry of the final bid
validity and latest on or
before the ____ day after
the award of the contract
6469 as prescribed in GFR? 30th 20th 15th 10th A
Bid Security is also known Performance Bank Earnest Money Security All the
6470 as ? Guarantee Deposit Deposit three B
Bill for all debt-head items
should be drawn in
separate forms printed in
6471 ___ink on white paper? Blue Black Red Green C

Bill for payment can be


received/diarized in _____ Any of the
6472 section of Regional CDA Records Section Administration EDP three A

Bill of exchange accepted


to enable the other party Condition
6473 to raise funds is ___ bill? Invalid Accommodation Valid al B
Bill pending in council of
states which has not been Decided
passed by House of by
People shall _____ on President Decided
dissolution of House of in each by Vice
6474 people? not lapse lapse case President A
Bill pending in House of
people or passed by
House of people is Decided
pending in the Council of by
states shall ____on President Decided
dissolution of the House in each by Vice
6475 of people lapse not lapse case President A
Bills for advance
payments on running
account to contractor may
be paid by GE after check Surveyor
by ____ which of the Asst./Asst. Any one
6476 following officers? Surveyor of works AO GE the two Both D
Bills for non recurring
payments sanctioned by Regional Army
Chief of Army Staff will be PCDA/CD Head
6477 paid by _____? PCDA New Delhi PCDA (O) Pune A Quarters A
Bills for treatment of
Army personnel admitted
in civil hospitals not
covered by reciprocal
arrangements are sent
through Armed forces Regional CDA of
Hospital to ____ for Armed Forces PCDA (O)/PAOs Either a
6478 payment Hospital concerned or b None A
Bills of quantities are as a
rule not necessary for
original works costing less
6479 than 1 lakh 50000 40000 10000 C
Bills payable are related
6480 to ____? Debtors Creditors Both None B
Bills receivable are related
6481 to ____? Debtors Creditors Both None A

Board of Control for


Canteen Services (BOCCS) Raksha Rajya Defence
6482 is headed by ____? Mantri CDA (CSD) Secretary CGDA A
Cost of
Purchase
plus cost
of
installatio
Cost of Purchase n minus Present
Book value of any asset is plus cost of Depreciati Market
6483 determined by _______? Cost of purchase installation on value C
Booking of ___% of the
budget allocation by the
end of December shows
exercise of desired control
over expenditure by
6484 CFAs? 75 76 67 50 C

Bringing together an entry


in Ledger and voucher to
ensure they are strictly in
accordance with each
6485 other is called as Pairing Linking Casting Checking B

BSO in a GE office has to


ensure that inspection of
furniture is regularly Half
6486 carried out on _____ basis Monthly Quarterly yearly Yearly C
Budget Allotment,
Payments made and
liabilities in respect of a
specific work are noted
and available in ____ Constructi
6487 Accounts of MES? Public Fund Cash Assignment on Financial C
Budget Estimates Schedule
prepared by MES are of Demands
6488 called as ____? MES Estimates MES Demands Demands for works C
Budget passed to meet
the expenditure of
Government in April and Contingen
May of a financial year is Modified Preliminary t fund of vote on
6489 known as Appropriation Budget India account D
Budgeting practice aimed
at provision of funds
relating the expected Performa
results is known as ____ nce and
6490 Budget? Performance Outcome Outcome None A
Buy & Make (Indian) must
have minimum ____%
indigenous content on
6491 cost basis? 50 60 90 100 A

By virtue of the provisions


of Article ____ of the
Constitution, the Accounts
of the Union Government
shall be kept in such form
as the President may, on
the advice of the
Comptroller and Auditor All the
6492 General of India, prescribe 148 150 14 three B
Member
C & AG Shall only be of
removed in like manner Supreme Court Parliamen
6493 and grounds as a ___? High court Judge Judge t None B
C&AG of India and their
sub ordinate authorities Public
are responsible to carry Central State Sector
out audit of account of Government Government Undertaki All the
6494 which of the following? Departments Departments ngs three D
Chief
C&AG of India shall be Ministry Justice of
6495 appointed by ____? President Prime Minister of Finance India A
Calculate Net Debtors?
RBD to be provided at
10% when the following
adjustment is given?
Sundry debtors of Rs.
50000/- include (a)
Amount due from Ram
definitely bad Rs. 2000/-
(b) Amount due from
Shyam Rs. 3000/-
definitely good (c)
Amount due from Krishna
Rs. 5000/- definitely
6496 doubtful? 39000 40000 45000 48000 A
Calculate R.D.D at 5%
when the following
adjustment is given. RBD
is to be provided at 10% ?
Sundry debtors of Rs.
50000/- include (a)
Amount due from Ram
definitely bad Rs. 2000/-
(b) Amount due from
Shyam Rs. 3000/-
definitely good (c)
Amount due from Krishna
Rs. 5000/- definitely
6497 doubtful? 2400 2000 2250 1950 D
Calculate RBD at 10%
when the following
adjustment is given?
Sundry debtors of Rs.
50000/- include (a)
Amount due from Ram
definitely bad Rs. 2000/-
(b) Amount due from
Shyam Rs. 3000/-
definitely good (c)
Amount due from Krishna
Rs. 5000/- definitely
6498 doubtful? 4000 9000 10000 12000 B
Calculate the net loss.
Furniture whose value at
the beginning of the year
at Rs. 2000/- was sold off
at the half year for Rs.
1500/-. Depreciation is at
6499 10% per anum? 500 400 250 100 B

Depends He shall
He may be asked to upon the obtain the
Can a civilian officer assist but will not He may circumsta permissio
attend to a Military court as a member of participate as a nces of n of Head
6500 of inquiry such court member each case Office A
Yes.
Requires
permissio Yes.
n of Requires
Can a DIDS be responded PCDA/CD permissio
6501 in 13 & 14 accounts? Yes No A n of CGDA A
Can be Can be
permitted permitted
to get only if
enrolled he/she
but undetake
should s that
not legal
engage in professio
Can a Government legal n will not
servant be allowed to get professio be done
enrolled in Bar n as long during
Association and engage in as in office
6502 legal profession? Yes No service timings C

Yes, with
prior
Can a motor cycle in a unit permissio With prior
be detailed for n of OC of concurren
6503 recreational purpose? No Yes the unit ce of IFA A
Can a provisional payment Yes. With
of pay &all. be made at by Yes. With prior
PCDA/CDA in case of prior approval
individual kept on in approval of next
service beyond date of Yes. At his/her of Test higher
6504 expiry of sanction? discretion No audit CFA A

At the
request of
Senior
Audit
officer of
command
, in which
At the case sent
Can audit authorities see discretion to him
the actual court of inquiry of GOC in personall
6505 proceedings? Yes No C y D
Can audit make
independent enquiries with prior Depends
from Defence Service permissio on case to
6506 Personnel? No Yes n of PCDA case A
requires
prior
Can Leave not due be approval
granted in the case of of Depends
Leave Preparatory to PCDA/CD on case to
6507 Retirement? Yes No A case B
Can Principal
Controllers/Controllers Yes. With Depends
give any audit decision on permission of on case to
6508 a hypothetical case? C&AG Yes No case C
Capital Account of
Military Farm is compiled Half
6509 on ____ basis? Monthly Quarterly yearly Yearly C
Capital cost of works As
which are non productive decided
in nature is met from by GOI a Special
6510 ____? Ordinary Revenues Capital budget or b Grants A
Carriage inwards when
given in trial balance, it
will be posted in ___ of Profit and loss Balance Any of the
6511 final accounts? account Trading Account Sheet three B
Carriage outwards when
given in trial balance, it
will be posted in ___ of Profit and loss Balance Any of the
6512 final accounts? account Trading Account Sheet three A
Cases involving provision
of Govt. or Hired
Transport to non entitled
personnel regularized by
CFAs should be treated as
__ loss in Appropriation
6513 Accounts? Cash Stores a or b None A

Cases of abnormally delay


in receipt of Skeleton lists Next Higher
and other documents, authority of the Army
LAO should report the concerned PCDA/CD Head
6514 matter to _____? unit/Depot GOC in C A Quarters C
Cases of overpayments
due to failure of audit
other than incorrect
interpretation will be
6515 taken up by CDA with CFA CGDA AFHQ DADS A

Cases of payments due to


incorrect interpretation of
the Financial Regulations
by DAD should be
6516 submitted to MOD DGADS C&AG GOI D
Cash Assignment in
respect of GE can be b at
placed with ____ b when discretion
6517 treasury? One One, two or more necessary of GE B
Cash Assignment in the
nature of a permanent
advance placed at the
disposal of Officers Grants in
6518 incurring expenditure is Imprest Appropriation aid None A
Cash assignment is Punching
released by E section of Budget Recomme Media of
PCDA/CDA office to GE Previous year allotments of ndations Pay
6519 based on ________? expenditure current year of AO GE Sections B
Cash Assignment Register
maintained by Field
Cashier Sub Section of
PCDA (O) is closed on
6520 ____basis? Daily weekly Monthly Yearly C
Cash Assignment to meet
the expenditure
pertaining to ECHS poly
clinics is placed at the Station Head Military All the
6521 disposal of ____? Each Poly clinic Quarters Hospital three B
Cash balances held in the
treasuries of the Central Public
Government form part of Consolidated Fund Contingency Fund Account All the
6522 the _________? of India of India of India three D
Cash Book format is like a
6523 _____? Journal Ledger Both None B
As
Cash Book is closed on decided
____ of each month by GE 1st by
except in the month of working PCDA/CD
6524 March? Last working day 25th day A B
Cash book is maintained
by ____ under the Cashier, All the
6525 supervision of _____? Cashier, GE GE, AO GE AO GE three C
Cash book is maintained
by the cashier under the Office
supervision of _____ in AGE i/c of sub Superinte
6526 the office of GE? division BSO AO GE ndent C
Cash handling and
Treasury Allowance at the
rate of ___ p.m. is
admissible to employee
when average monthly
cash disbursed is more
6527 than 500000/- 350 500 700 1000 D
Cash handling and
Treasury Allowance at the
rate of ___ p.m. is
admissible to employee
when average monthly
cash disbursed is up to
6528 500000/- 350 500 700 1000 C
Cash Requisition Book
(Other than initial) is
obtained by Field Imprest PCDA/CDA of Regional
6529 Holder from ______? dependent PAO Dependent PAO CDA PCDA (O) C

Cash Securities credited as


lapsed deposits cannot be
refunded without the Army PCDA/CD
6530 sanction of _____? GOI Next higher CFA HQrs A D
Cash security deposit Three
remaining unclaimed for years
_____ period is Three years excluding
transferred to Lapsed including year of year of
6531 Deposit? Three years deposit deposit 30 years C

Casual employee on daily


rates of pay is entitled to
__ notice of discharge
(Termination of his
appointment) by
6532 concerned MES authority? One month 15 days 1 week 24 hours D
Casual leave on account
of sickness up to _____
day(s) can be granted
without a medical
6533 certificate 3 4 2 1 C
Casual personnel may be
recruited when it is
anticipated that they are
not likely to be required
6534 for more than ___? Two years Six Months One year 3 months B
Casualties occurring in
operational areas are Physical
6535 known as _____? Battle casualties casualties Both None A
Category
''A''
Training Establishments None.
function under the They
Control of ____ for the Station Function
purpose of Training Command independ
6536 matters? AFHQ GOC in C er ently A
CO of
Category 'B' Respectiv
Training Establishments e Training Area
are under the functional Army Head Establish Command
6537 control of ____? Quarters GOC in C ment er B
Category ___ prefix is
used to identify the
transactions received
from Ministry of External
Affairs in PCDA/CDA
6538 office? 74 77 93 99 A
Category ‘A’
Training Establishments in
Indian Army are Corps
functionally under the Command Station
6539 Control of ______? GOC in C Army H.Qrs. er H.Qrs B
Depot H.Qrs.
CC section of PAO obtains Battalion EDP
unit code in respect of Army Head Record Office concerne Centre
6540 army units from _____? Quarters concerned d (CGDA) D
CCL not admissible if the
child is ____ years age or
6541 older 2 14 16 18 D
March
All India Suppleme Sectional
Book Compilation Compilation of ntary Compilati
6542 CCO-3 represents ____? of RDR heads RDR heads Accounts ons D

CCS CCA Rules 1965 came


6543 into force w.e.f. ______? 1.1.1965 1.4.1965 1.10.1965 1.12.1965 D
CCS Leave Rules 1972
came into force w.e.f. 01.06.197 01.07.197
6544 _____? 01.01.1972 01.04.1972 2 2 C
CDA (O) Account Number
allotted to an officer
consists of ____ digits and
6545 ____ Alphabets? 5, 2 4,3 6,1 7,0 C
CDA (O) Account Number
allotted to each Army
Officer is made up of ____
6546 components? 1 2 3 4 C
CDA (O) Account Number
contains ____ how many
digits in addition of one
6547 alphabet? 11 12 13 14 A
CDA (O) Account Number
is represented by ____
(digits + Alphabets)
6548 together in all? 10 11 12 15 C
CDA is responsible to
bring to the notice of the Abnormal
executive in the cases Unusually ly heavy
where progress of heavy or or
expenditure under a head Abnormally heavy Unusually heavy abnormall unusually
6549 is ___? or abnormally low or unusually low y low low D
Census of IRLAs is
conducted by Ledger
Wing of PCDA (O) once in three
6550 ____? a year six months months a month D
Central Government
Receipts & Payments
were framed in the year
6551 ___? 1976 1983 1993 1996 B
Central Government shall
reduce the fiscal deficit by
an amount equivalent to
____ per cent or more of
the GDP at the end of
each financial year
beginning with the
financial year 2018-19 as
6552 per FRBM Rules? 0.5 0.3 0.25 0.1 D
Central Index is not
6553 maintained ___ wise Task Station corps None B
Central Index of Army
Officers is maintained by
which of the following Senior Reception
sections/groups/wings/su Superintendent &
b sections of PCDA (O) Coordination Informati Record
6554 Pune? Technical Section group on cell Section D
Central Purchase Articles
of ASC stores issued on
payment will be priced by
O i/c of ASC retail shop at Stock Book Rate as Latest purchase Highest of Lowest of
6555 _____ rate? on date of issue price the two the two A

Central purchase vouchers


relate to stores purchased
6556 through the agency of MES DGS&D CPWD CGDA B
Certain T & P issued to a It is up to
contractor have been lost Replacem the
by him. What will be ent cost + discretion
6557 amount to be recovered? Market Rate Replacement cost 10% of GE C
Certificate audit is
conducted by ______ in
6558 PCDA (O) office? Task holder EDP system Both None A
Certificate for lost
voucher is rendered as
per provisions contained Para 43 of FR Part I Para 43 of FR Part Para 43 of Para 43 of
6559 in ___? Vol. I I Vol. II FR Part II MESR C
Certificate of review of
orders and sanctions is
supposed to be submitted
by LAO to IA cell of
PCDA/CDA Main Office
6560 every _____? Month Quarter Half Year Year A
Beyond 3
years with
the
sanction
of
3 years with the Governm
CFA can conclude a permission of ent of All the
6561 contract for a period of 1 year next higher CFA India three D
CFA to write off loss is
determined with Will be
reference to ____ loss in decided Will be
case where part claim is by decided
admitted by carrying PCDA/CD by
6562 agency? Net Gross A Executive A
CGA maintains a Journal
and Ledger for central
transactions which is
posted from the financial
accounts of __ received
from all Accounts Offices each
6563 in India each day each week month each year D
CGDA functions on behalf
of ____ as the Chief
Authority in all matters
affecting internal audit
and accounting in respect
of expenditure pertaining All the
6564 to the Defence Sservices? Defence Secretary FADS MOD three B

CGDA has been delegated


powers to open ______
6565 below the Minor Heads Sub heads detailed heads Both None C
Chairman of CAT is Chief Justice of Attorney
6566 appointed by ____? India President C&AG General B
Chairman of CAT shall be Ministry of Law & Chief Justice of Attorney
6567 appointed by ____ ? Justice India President General C
Chairman of CAT shall
hold the office for a
6568 tenure of ___ years? 3 4 5 6 C
Chairman of CAT shall not
hold the office on
attaining the age of ___
years or completion of
tenure whichever is
earlier unless a High court
6569 judge? 60 62 65 68 D
Change of Field Imprest
Holder need not be CDA of the Depende
6570 notified to ________? Dependent PAO Regional CDA nt PAO None A
Change of Field Imprest
Holder need not be
6571 notified to ________? Dependent PAO Regional CDA Both None D
Charged Expenditure is
described in which Article
6572 of Constitution of India? 148 267 266 112 (3) (f) D

Charges against two or


more major heads should
not be included in one bill
as per the provisions of
Receipt & Payment Rules. Pay and
Which of the following is Debt Allowanc
6573 an Exception? Misc. Expenditure Imprest Heads es D
Charges which are
incidental to Management Charged
in running the office are Office expenditu All the
6574 known as _____? Contingencies Incidental charges re three A
Charging of overheads to
individual products or jobs
with referene to
determined rate is known All the
6575 as ____? Absorption Apportionment Allocation three A
Nearest
Cheque Book for Public Accounts
Fund Account is supplied PCDA/CDA Office of
6576 by ___ to the Officer i/c? concerned LAO concerned DAD Bank D
Cheque Book used to Concerne
make payments from d Bank in
Public Fund Account of PCDA/CD which
the Army unit is supplied A thgough Account is
6577 by _____? PCDA/CDA LAO of the unit LAO opened D
Naresh Naresh
Account Account
Cheque given by Naresh Credit Debit and
dishonoured. What will be Naresh Account Naresh Account and Bank Bank
journal entry to be Debit and Bank Credit and Bank Account Account
6578 passed? Account Credit Account Debit Credit Debit A

Cheque issued by a
different CDA erroneously Pass it on
shown in Debit Scroll, but to correct
noticed after DMS was Take up the CDA
certified. What action you Take up the matter matter with Focal through All the
6579 would suggest? with RBI Point Branch DEA three C
cheque shall be payable at
any time within a period
of ______ from the date two three
6580 of issue? 30 days 45 days months months D
Cheques unlinked for
more than ____ days will
be taken up with Focal
Point Branch by Accounts
Section of CDA for
6581 payment confirmation 90 120 180 365 A
Chief Authority in all
matters affecting internal
audit and accounting in
respect of expenditure Min. of
pertaining to Border PCDA (BR) New Home Defence
6582 Roads is? CGDA Delhi Affairs Secretary A
Chief of Army Staff can
accord Administrative
Approval of work with IFA
concurrence when it
consists of Special work
6583 costing up to Rs. ___ 20 lakhs 40 lakhs 50 lakhs 75 lakhs D
Chief of Logistics is a part
6584 of ______ H.Qrs? Integrated Army Air Force Navy D
Chief of Naval Staff is
assisted by ___ Principal
6585 Staff Officers? 5 4 3 2 A

Chiefs of Staff are assisted Principal Staff All the


6586 by ____ at AFHQ? Officers FADS CGDA three A

Child Care Allowance is


admissible to which of the Women with Women having
6587 following employees? disability disabled child Both None A

Child Care leave is


6588 admissible for ____ days? 180 360 720 730 D

CIC has powers of ____ in


6589 dealing with complaints? Civil Court Criminal Court Both None A
Claim for reimbursement
can be received within
6590 ___ period 2 months 3 months 4 months 6 months D
Claim of Contractors
preferred after
__________ years are
time barred by the Statute
6591 of Limitations 30 years 3 years 2 years 5 years B
Claims of contractors
preferred after ___ period
are treated as time barred
by the statute of
6592 limitations? 2 years 3 years 5 years None B
Claims relating to air
passage of Army
personnel Defence Civilian CDA
ex-India are dealt with Armed Forces (Army) PCDA
6593 centrally by the ______? H.Qrs MOD Meerut New Delhi D
Clarifications required by
PIFAs/IFAs on all IFA wing
functional matters will be Defence of CGDA
6594 given by _____? MOD Secretary FADS office D

Abstract
Class 1 Punching Medium of
voucher is used to Receipts Cash
6595 compile ____ ? Cash Vouchers Transfer Entries & Charges Accounts A
Class 3 Punching Medium
voucher is used to Civil ID Cash
6596 compile ____ ? DID Schedules Cash Accounts Schedules Vouchers C

Abstract
Class 5 Punching Medium of
voucher is used to Receipts Cash
6597 compile ____ ? Cash Vouchers Transfer Entries & Charges Accounts D
Class 6 Punching Medium
voucher is used to DID Cash
6598 compile ____ ? Rawilway Bills MES Bills Schedules Accounts A
Class 8 Punching Medium
voucher is used to DID Cash
6599 compile ____ ? Rawilway Bills MES Billa Schedules Accounts C
Class 9 Punching Medium
is operated by which of PCDA/CDA Main
6600 the following offices? Office AO GE Both None A
Class 9 Punching Medium
voucher is used to DID Cash
6601 compile ____ ? Rawilway Bills MES Billa Schedules Accounts B
Class ‘B’ vehicles
dispatched by rail will be
issued a maximum of
____ liters of fuel by the
6602 vehicle depots? 2 3 5 9 D
Class of voucher is
represented by ___th digit
6603 of DIDS Number 4 5 7 11 C
Class V punching medium
is used for compiling Cash
6604 _________ transactions? Cash Vouchers Railway Bills Accounts MES Bills C
Classification,
Accumulation,
Assignment and Control Cost
of costs comes under Accountin
6605 ____? Costing Cost Accountancy g None C
Classified list of officers of
the Indian Defence
Accounts Service is known
6606 as _____ List Secret Classified Both None D
Classified list of officers of
the Indian Defence
Accounts Service is known All the
6607 as _____ List Secret Pink Classified three B

Clerks/Typists who pass


SAS examination will be
considered for promotion
to the grade of Auditor on Out of
6608 _____ basis? Regular Adhoc turn Proforma C
Assets
Closing stock if given in Side of
Adjustment, it will be Debit Side of Credit Side of Balance
6609 posted on ___ ? Trading Account Trading Account Sheet Both b&c D
Assets
Closing stock if given in Side of
Trial Balance, it will be Debit Side of Credit Side of Balance
6610 posted on ___ ? Trading Account Trading Account Sheet Both b&c C
CMFAA is not admissible
to army officer if he is on
CL for more than _____
6611 days? 14 15 18 20 B
CML of Imprest Account is
fixed keeping in view of
the actual cash
requirement of the
Imprest Holder for a One
6612 period of ______? 7 days 10 days 15 days month B

CMP transactions are


identified with reference
to which of the following
6613 category prefixes by DAD? 99 93 77 o1 B
CO of a unit deposited Prior
public fund into his permissio
personal account stating n of Prior
that the same is kept higher permissio
under safe and personal authoritie n of CDA
6614 custody. Comment In order Not in order s required required B
Code heads operated by
sections, which are not
supposed to be operated
or which do not pertain to
their sections are known Fictitious Suspense
6615 as __? Erroneous heads Doubtful heads heads heads C

Code heads operated in


DAD and the sides they
are supposed to be
operated by the users are Pamphlet of RDR Classification
6616 prescribed in ___ Books? heads Hand Book Both None C

Collections made by bank


will find entry on which
6617 side of the cash book? Debit Credit Both None A
Command H.Qrs. of Army
conforms to a ______
tactical H.Qrs. for
exercising operational
6618 control? Mobile Static Both None A
Commander of a sub area
can accord Admin
Approval for a work not
involving special work if
amount of work does not
6619 exceed Rs. ___? 5 lakhs 10 lakhs 15 lakhs 20 lakhs C
Commanding Officers of
Ships render to the PCDA
(Navy) Mumbai, Cash Fortnightl
6620 account ____? Daily Weekly y Monthly D
Comment on the
following actions.1. One
CFA has sanctioned
pension to a retiring
person in excess of
amount admissible under
rules, keeping in view of
the good services
rendered by the
individual.2. One CFA has 1 is 2 is
sanctioned New Kind of Both 1 and 2 are Both 1 and 2 are correct, 2 correct, 1
6621 furniture to a unit. correct wrong is wrong is wrong B
Commercial negotiations
are invariably conducted single tender
6622 in case of ______? situations Single Tender PAC Both None C
Committee constituted
under the provisions of
Sexual Harassment of
women at work place Act
in a Government office is
called as ____ Internal Grievance Women High
6623 Committee? Complaints Redressal Welfare Power A
Committee constituted
under the provisions of
Sexual Harassment of
women at work place Act
on civilian side by the
District Officer is called as Internal Grievance Women
6624 ____ Committee? Complaints Redressal Welfare Local D

Committee on Public
Sector undertakings
consists of ____
Parliament Members with
___ from Lok Sabha and 30 (15,
6625 ___ from Rajya Sabha? 22 (15, 7) 25 (15, 10) 15) 30 ( 30, 0) A
Committing, or
threatening to commit,
any act forbidden by the
Indian Penal Code or the
unlawful detaining, or
threatening to detain, any
property, to the prejudice
of any person whatever,
with the intention of
causing any person to
enter into an agreement is
defined as ___ in Indian Undue All the
6626 Contract Act? Coercion Fraud Influence three A
Communication involving
audit decision should
invariably be issued after PCDA/CD
6627 approval by _____? Addl. CDA/Jt. CDA Group Officer i/c A SAO/AO C
Commutation of pension
is admissible for amount
not exceeding ___ % of
6628 monthly pension? 25 30 40 50 C
Commuted leave can be
taken without MC up to a
maximum of ___ days in
6629 entire service? 360 180 120 90 D
Commuted leave can be
taken without MC up to a
maximum of ___ in the
entire service if utilized
for an approved course of
study certified to be in
6630 public interest 30 days 60 days 90 days 180 days C
Commuted leave up to a
max. of _ days by a
female employee with
less than two living
children if she adopts a
child less than one year
6631 old 180 120 90 60 D

Compassionate
appointments can be
made out of vacancies
falling under ___________
quota in any Group Total
6632 'C' post? Direct Recruitment Promotion vacancies Sports A
Compassionate
appointments can be
made out of vacancies
falling under Direct
Recruitment quota in
Group 'C' post
6633 up to ___%? 25 15 10 5 D
Compensation claims
(MES Contracts) which are
ex-gratia in character
6634 require the sanction of GOI PCDA E in C CE A

in respect of any
injury, not
resulting in death
or permanent
total disablement
caused by an
accident which is
in respect of any directly
injury which does attributable to
Compensation is not not result in the the employee
payale to workers injured total or partial having been at
under which of the disablement of the the time thereof
following circumstances employee for a under the
under Workmen's period exceeding influence of drink
6635 Compensation Act? three days or drugs Both None C
Compensation on account
of late delivery where loss
is pre determined and Liquidate
mutually agreed to is Terminal Escalation d Demurrag
6636 known as Compensation charges Damages e Charges C
Compensation to Land
Owners on account of
Acquisition of Land is paid Station
6637 by ______? PCDA/CDA Commander GE DEO D
Compensatory leave may
be prefixed or suffixed to
6638 _____? Regular Leave Casual Leave Both None C
Compensatory Leave
should as a rule, be
allowed within _______ of three six
6639 its becoming due. one month two months months months A
Compensatory Leave will,
however, not be given so
as to cause evasion of Date of reckoning Return of All the
6640 rules regarding allowance Charge of office duty three D

Competent Authority to
write off a loss is
determined w.r.to ____ Net, Gross,
6641 loss to write off ____ loss Net, Net Gross, Gross Gross Net D
Decided Loss
Competent Authority to by determin
write off a loss is PCDA/CD ed by
determined with A in each Audit
6642 reference to _____ loss? Net Gross case Officer B
Compilation for each
section of a
Controller's Office
generated to exhibit detailed
amount compiled under voucher Sectional
each code head during Consolidated Book compilation compilati Compilati
6643 month is ____? Compilation of RDR heads on on D

Compilation process in
6644 EDP is done in ___ stages? 6 5 4 2 B
Complaints Committee
regarding Prohibition of
sexual harassment of
working women should No such
have not less than ___ requirem
6645 women members? 1/3rd Half 2/3rd ent at all B
Composite Transfer Grant
is admissible to
Government servants on
permanent transfer
normally up to ___% of
6646 Basic pay? 100 90 80 75 C
Concurrent Audit is done
in which of the following PCDA/CD All the
6647 offices? LAO RAO A three C
Condemnation Boards are Personal
recorded in two parts. Equipmen Articles,
Part I deals with _____ Equipment, t, unit
and Part II deals with Expendable Stores, Expendable personal Equipmen
6648 _____ equipment stores articles t D
Conducting Inquiry is
mandatory in _______ Either a
6649 penalty proceddings Major Minor or b None A
Consent is said to be free
when it is not caused by misrepres All the
6650 ____? coercion mistake entation three D
Consequential damage is
a damage that can be
imposed on Contractor or Yes. Imposed over Yes. Imposed as a Yes. A or
6651 not? and above LD part of LD B No A
Consequential damage is
imposed in case of time Maintena All the
6652 critical ______ Projects Prestigious Turn-key nce three B
Some Not
items on issued.
payment Units
Conservancy stores are and some make
issued ____ to units by on free Local
6653 Depots? Free on payment basis Purchase A
Conservancy stores issued
by Supply and Stores debited to decided
depots to units will be allotment of by GOC in treated as
6654 _________? respective units treated as free C extras B
B copy of
issue
voucher
Consignee LAO will link E received
copy of the voucher C copy of issue Receipt voucher from
received from Consignor voucher received of the consignee Issuing
6655 LAO with ____? from Issuing depot unit depot None B
Consignee’s LAO
audits the stores accounts Manufact
of the Depot, unit or Receiving the uring the None of
6656 Formation, Issuing the Stores Stores Stores these B
Consignor LAO should
select a minimum of
_____ % or _____
(number) E copies of
vouchers for personal
6657 linking 2 or 60 3 or 100 1 or 60 4 or 100 C
Consignor LAO should
send E copies to
Consignee LAO within
__days of the receipt of
skeleton list of last
6658 decade/month 7 30 14 10 D
Consolidated Abstract is
prepared in ___ parts with
reference to the
provisions of Civil
6659 Accounts Manual? 5 4 3 2 D

Constitution of India came 26.01.194 15.08.194


6660 into force w.e.f. _____? 26.01.1950 26.01.1949 8 7 A
Constitution of India has
6661 ____ Articles? 396 395 394 448 D
Constitution of India has
6662 ____ parts? 20 21 22 25 D
Constitution of India has
6663 ____ Schedules? 9 10 11 12 D
Construction Accounts are
maintained by _____ in a Sub Division
6664 GE office? concerned AO GE BSO RAO/LAO A
Construction Accounts are
submitted to AO GE by
6665 MES once in ______? Year Six months Quarter Month D
Construction Accounts
maintained by GE falls Managem
under which of the Financial ent
6666 following categories? Cash Accounts Works Accounts Accounts Accounts B
Construction Accounts of
MES are signed by which
of the following DAD All the
6667 officers? AO GE PCDA/CDA RAO/LAO three A
Constructions of advance
landing grounds, helipads,
roads etc. require
sanction by a formation
commander not lower
than a ____ or equivalent
in cases when the work in
question is expected to No such
last more than three years Army provision.
from the date of Division Corps Command FC of any
6668 completion? Commander Commander er rank A
Consultancy charges, not
exceeding ___% may be
included in the Estimates,
6669 while preparing AEs? 1 2 3 5 C
Contract costing is also Marginal Operating
6670 known as _____? Terminal Costing Standard Costing Costing Costing A
Contractors bills paid by
Stores Contract section
are divided into how
6671 many classes? 5 4 3 2 D
Contractors ledger is
6672 balanced _______? Quarterly Half yearly Yearly Monthly D

Settlemen
t by CE in
Contractors’ claims consultati
which are exgratia in permission of E in on with
6673 character, require permission of CDA C CDA GOI D
Contracts involving
uncertain liability can only
be entered into by GE
6674 with the approval of E in C CE (Project) CDA None D
Contracts will be normally
concluded for a period of 12
6675 ____? 3 months 6 months months 3 years C
Contribution to DSOP
fund will be commenced
in the IRLA of Army Officer
on completion of ____
from the date of one
6676 Commission? 6 months one year month 3 months B
Contribution to the DSOP
fund is recovered by
computerized system in
respect of Army Officer @
___ as minimum
6677 contribution? 0.05 0.06 0.08 0.1 B
Controller General of
Accounts is under the
6678 Ministry of ____? Finance Defence Def/Fin Fin/Def A
Controller of Printing and
Stationery is located in
6679 _____? Kolkata Nasik New Delhi Mumbai A
Controllers may allow a
time of ___ to command
head quarters to furnish
6680 replies to Draft Para? 15 days 30 days 45 days 60 days B
Controllers' Offices that
are patterned to serve a Functiona
particular Service or Regional l
function are called as Service Controller Controller
6681 ____? Pattern Controllers Controllers s s D
Controllers will forward
the LPCs of the DAD
personnel who are
proceeding on deputation
to foreign
Embassies/Missions Embassy Ministry of PCDA
6682 abroad to __? concerned External Affairs New Delhi CGDA C
Controllers' Offices
that are patterned to Functiona
serve a particular Service Regional l
or function are called as Service Controller Controller
6683 ____? Pattern Controllers Controllers s s D
Conveyance allowance is
admissible to Army
Officers at the rate of
_____ per month when
the average distance of
travel on official duties is
above 800 KMs for
journey by own motor
6684 car? 2520 2980 3646 4500 D
Conveyance allowance is
admissible to Army
Officers at the rate of
_____ per month when
the average distance of
travel on official duties is
from 201 to 300 KMs for
journey by own motor
6685 car? 1680 2520 2980 3646 A
Conveyance allowance is
admissible to Army
Officers at the rate of
_____ per month when
the average distance of
travel on official duties is
from 301 to 450 KMs for
journey by own motor
6686 car? 1680 2520 2980 3646 B
Conveyance allowance is
admissible to Army
Officers at the rate of
_____ per month when
the average distance of
travel on official duties is
from 451 to 600 KMs for
journey by own motor
6687 car? 1680 2520 2980 3646 C
Conveyance allowance is
admissible to Army
Officers at the rate of
_____ per month when
the average distance of
travel on official duties is
from 601 to 800 KMs for
journey by own motor
6688 car? 1680 2520 2980 3646 D

Copies of all Office Orders


or other documents
conveying praise or
censure to any individual
will invariably be recorded
6689 in his/her _____? Personal file Service Book Both None A

Copy of LPC cum data


sheet need not be sent by
Pension Cell of PCDA (O)
to which of the following
in the retirement case of Ledger CDA (PD)
6690 Army Officer? PCDA (P) Allahabad Officer Concerned wing Meerut D
Copy of the P.M Class 9
voucher operated by Pay
section on a/c of Pay & AO GE
allces. Is forwarded to Engineering concerne All the
6691 _______? Accounts Section Section d three D
Copy sent to consignee,
receipted by him and
returned to consignor is
____ in case of stores
transferred from one
6692 store depot to another? B copy C copy A copy E copy A
Corrections of Ration
Returns (RR) Opening Balances
balance in Local Audit is RR prepared by Stock certified
6693 verified from unit Ration Account Ledger collected D
Partly
with facts
and
Figures
and partly
Cost Accounts deal with Actual facts and with
6694 ______? figures Estimates Estimates None C
Cost ceiling of HBA may
be relaxed up to ____% in
individual cases by
6695 Ministry based on merit 10% 25% 50% 100% B

Cost of advertisement of a
work in Newspapers etc. Office
6696 is debited to ________? Work concerned Contingency Both None A

Depends Regulariz
Cost of consumable stores upon ed under
returned to main stores at credited to the circumsta the
the time of completion of project utilized for nces of orders of
6697 project will be expenditure card maintenance each case CFA A
Cost of finished product
or work in progress is
6698 known as ____ cost? Production Conversion Normal Traceable B
Cost of goods sold +
Selling and Distribution
overheads is known as Cost of goods Cost of Works
6699 ____ in Cost Sheet? Cost of production sold Sales cost C
Cost of Production +
Opening stock of finished
goods - Closing stock of Cost of
finished goods is known Cost of goods
6700 as ____in Cost Sheet? Works Cost Works on cost Sales sold D

Cost of replacing an asset Cost at which


at current market value is asset was Replacem
6701 known as ___ cost? Out of pocket purchased ent Notional C

Cost of stamp paper when


required to be paid by the
Government in terms of Revenue Capital
decree/arbitration award, Charged Voted Expenditu Expenditu
6702 will be treated as ____? expenditure expenditure re re A
Cost that has already
been incurred and cannot
be avoided by decisions
taken in the future is Opportuni
6703 known as ____? Differential cost Sunk cost ty cost None B

Cost which can be


influenced by its Budget Variable Revenue
6704 Holder is defined as ____? Influence cost Controllable cost cost cost B

Cost which is normally


incurred at a given level of
output in the conditions in
which that level of output
is achieved is known as
6705 ____ cost? Normal Conversion Traceable Fixed A

Costed Schedule of works


will be in strict accordance
with _____ so far as scope Tender
of work and scales are Acceptance of Administrative document All the
6706 concerned? Necessity Approval s three B
Costs which are incurred
for more than one
product, job, territory or
any other speciic costing
object are defined as
6707 _____? Joint Common Imputed Uniform B
Costs which are not
incurred but useful while
taking decisions are
6708 known as ___? Joint Common Imputed Uniform C
conveyance of
Credit Notes should not stores in
be used by Army Units for despatch of stores connection with
which of the following issued on loan to training camps
6709 activities? Civil Departments and maneuvers Both None C
Credit sales of farm
employees should not
exceed ____ of their
6710 emoluments? 1/3rd 1/4th 1/8th 1/12th C
Credit sales of fodder can
6711 be made to President CAS None Both a, b D
Credit
Creditors Credit
Creditors include Rs. and Creditors
5000/- received on Credit and Debit
account of bad debts Debit Creditors and Debit Creditors Bad Debts Bad Debts
recovered. What will be Credit Bad Debts and Debit Bad Recovere Recovere
6712 the adjustment? Recovered Debts Recovered d d A

Crucial Date of eligibility


for determining vacancies
by DPC will be as per the
vacancies as on 1st day of
6713 ____ of the year? January April July December A
CRV should be submitted
in ____ while claiming
payment against supplies
done to Army unit by a
6714 Contractor? Quintuplicate Quadruplicate Triplicate Duplicate D
CTG is admissble when
transfer involves change
of residence within same
station @ ___ of normal
6715 CTG? one fourth Half One third Two third C
CTG is admissible for
transfer between two
6716 stations @ __%? 75 80 85 90 B
Custody of blank Defence
Cheques is the
responsibility of _______ All the
6717 section of Regional CDA? Administration Disbursement Records three B
Custody of ranges, when Defence
in general use by troops in Station Security
the station, is the Command Corps of
6718 responsibility of ______? Officer in charge MES er Army C

Customary gifts received


from relatives and friends
must be reported to
Competent Authority by
the Group A Government
Servants when the No such
6719 amount exceeds Rs. ____? 25000 15000 7500 limit A
Customary gifts received
from relatives and friends
must be reported to
Competent Authority by
the Group B Government
Servants when the No such
6720 amount exceeds Rs. ____? 25000 15000 7500 limit B

Customary gifts received


from relatives and friends
must be reported to
Competent Authority by
the Group C Government
Servants when the No such
6721 amount exceeds Rs. ____? 25000 15000 7500 limit C
CWE can accord Technical
sanction for a major work
costing up to Rs. ____ No limit. Full
6722 lakhs powers 50 lakhs 100 lakhs 150 lakhs D
CWE can place a Supply
Order for local purchase
6723 up to Rs.___? 1.5 Lakhs 2 lakhs 3 lakhs 4 lakhs D
CWE or GE may not Documents Contract
authorize any officer on Documents related related to Documen He cannot
6724 his behalf to sign to accounts estimates ts authorize C
DA is not payable during
which of the following
6725 periods? EOL LPR Both None A
DA is sanctioned ____ in a
year for central No such
6726 government employees? Thrice Twice Once limit B
DAD cell does not
function in which one of
6727 the following places? Mumbai New Delhi Bengaluru Kolkata C
Defence
DAD classifies expenditure Jammu and Estates
of which of the following Coast Guard Kashmir Light Organizati All the
6728 departments? Organization Infantry on three D
DAD employees are paid Defence Services MOD (Civil)
6729 out ____ of MOD? Estimates Estimates Both None B
DAD employees are paid Civil
their pay and allowances Defence Service Civil Service Estimates
6730 out of ____? Estimates Estimates of MOD None C

Dairy produce as a rule, is Issued All the


6731 _____ by Military Farm? not sold sold for cash Free three B
Damages caused to
Government Buildings
willfully or by negligence Liquidate Terminal
by the occupants are Demurrage d Compens
6732 known as Barrack Damages Charges Damages ation A
Date of Birth, Home Town
and previous service
particulars etc. in respect Commission
of Army Officer are order issued by
received in PCDA (O) appointing Form Sanction
6733 through ___ document? Part II order/DO II authority ‘A’ of MOD C
DCDA can write off loss
when authority for the
expenditure is insufficient
is up to Rs. ____ in each
6734 case? 100 500 1000 3000 D

Dealing with Test Audit


Objections regarding Pay
and Allowances of officers Administr
is one of the functions of ation
6735 ___ of PCDA (O)? Technical Section Ledger Wing Legal Cell section B

Dearness Allowance is
paid to compensate price Minimum All the
6736 increase above the ____? Poverty Line Base points Wages three B
Debit all expenses &
losses and credit all
incomes & gains is the
rule for recording the
transaction in journal for
6737 which type of accounts? Real Personal Nominal None C
Debit balance in IRLAs due
to payment of an
unauthorized advance or
advances not at all
covered by a soldier’s Unauthori Normal
normal entitlement is Fictitious Debit Real Debit zed Debit Debit
6738 known as? Balance Balance Balance Balance B
Debit scrolls are Receipt Advisory
6739 accompanied with Paid Cheques DMROs Vouchers Notes A
Debit the receiver and
credit the giver is the rule
for recording the
transaction in journal for
6740 which type of accounts? Real Personal Nominal None B
Debit what comes in and
credit what goes out is the
rule for recording the
transaction in journal for
6741 which type of accounts? Real Personal Nominal None A

Debits for the cost of Receipted Unreceipt


stores issued on payment copies of ed copies
to the Civil Departments issue of issue
of the GOI will be raised Certificate vouchers vouchers
by PCDA/CDA, against Certificate rendered by the or proof and proof
their Accounts Officers on rendered by the LAO of the of of
6742 the basis of ____? Consignor Unit Consignor Unit despatch despatch D
Debits on account of
charges for treatment of the
service personnel in Civil service
Hospitals are raised by personnel
Civil Accounts Officers concerne All the
6743 against ____? PCDA/CDA Military Hospitals d three A
Debtors include 5000/- Deduct
due from Ram and Add 5000/-
Creditors include 3000/- 5000/- to from
due to Ram. What will be Add 3000/- to Deduct 3000/- Debtors Debtors
the adjustment in Final Debtors and from Debtors and and and
6744 Accounts? Creditors Creditors Creditors Creditors B
Decision on
Acceptance/Re-
tender/Apportionment is Expenditu
covered at _____ stage of Post Contractual Technical re Angle
6745 IFA Concurrence? Monitoring Evaluation Sanction None C
Central
Defence Account Code Civil Accounts Treasury All the
has its origin in ______? Civil Account Code Manual Rules three
6746 A
Defence Accounts
Department is not
responsible to classify the Coast
expenditure in respect of Department of Ex Guard
which of the following Servicemen Armed Forces Organizati
6747 Departments? Welfare Tribunal on None D
Defence Acquisition FADS/Sec
Council is headed by retary All the
6748 ____? Defence Secretary Defence Minister (Def/Fin) three B
Governm
ent
Security Controller
Controller of Printing of
Defence Cheque books printing & Press, Stamps,
6749 are printed by ___? stationery, Kolkata CGDA Nasik Nasik C
Defence Exchange
Accounts for March
Supplementary and March Originating items
Supplementary with the consent
Corrections should Only Responding of other party to
6750 include ____? items account None Both D
Defence Ledger does not
deal with which of the Revenue receipts Expenditure Debt Remittanc
6751 following heads? heads heads heads e heads B
Defence ledger is not
maintained for which of
6752 the following heads? Revenue Debt Suspense None D
FADS/Sec
Defence Procurement retary All the
6753 Board is headed by ____? Defence Secretary Defence Minister (Def/Fin) three A
Defence Procurement
Manual (DPM) deals with
6754 ___ procurements? Revenue Capital Both None A
Budget Appropria
Defence Account Estimates tion
The account which which has been prepared account
is ultimately created proforma in r/o passed
Defence Proforma passed by in the books of Defence for
6755 account is Parliament RBI Services Defence B
Deficiency in stores found
during stock taking will be
accounte for through Nominal
6756 ____? CIV Loss Statement CRV Voucher B
Delay in submission of
accounts by unit is Depends
classified as _______ in on case to Trivial
6757 audit Observation Objection case Error A
Delegation of financial
power for procurement is
exercised as per the MES
procedure laid down in Registrati
6758 ___? DPM DPP SOP ons A
Demand for information
not received will be Major
classified as _____ by Irregularit Any of the
6759 LAOs? Objection Observation y three B
Demands for original
works may be initiated by Staff at Any of the
6760 which of the following? Users Engineers any level three D
Section
Demi Official Letters are dealing PA/PS to
diarized by _____ section with the the
6761 of Regional CDA Office? Administration Records subject officer A
Demi Official Letters are
diarized in which section Internal
6762 of Regional CDA Office? Administration Records Audit O&M A
Department of Defence
Research and
Development Expenditure
is paid out of _____ Civil
6763 Estimates? MOD (Civil) DSE Ministries None A
Department officer
appointed as I.O. is
relieved from normal
duties for a period of ___
to complete the Inquiry
on full time basis and
6764 submit report 1 month 20 days 15 days 5 days B
Departmental charges are
not levied on any work
carried out by the MES for
6765 ____? Coast Guard Navy Air Force Army D
Any of
three at
Departmental charges discretion
levied by MES and of
recovered are treated as Reduction of Recovery of Revenue PCDA/CD
6766 ______? Expenditure Expenditure Receipts A C
Departmental
proceedings after
retirement cannot be
initiated for an event
which took place more
than _____ before such
6767 institution 1 year 2 years 3 years 4 years D
Departmental
proceedings after
retirement cannot be
instituted in respect of
any event which took
place more than ___
6768 before such institution? 1 year 3 years 4 years 5 years C
Departmental Promotion
Committee (DPC) is
constituted once in
6769 ______ ? A year six months 2 years 3 years A
Receipt
on
Deposit collected from account
Tenderers to ensure that of Sale of
Tender is submitted by Tender
each person purchasing document All the
6770 tender is known as Security Deposit Earnest Money s three B
Deposit received from a Allotment Departme
third party in a Deposit Receipt to to the ntal
6771 work is treated as Government Security Deposit work Charges C
Deposit works are those Non
which are executed from Governm
the funds received from ent Defence
6772 ____? Civil Ministries Local Bodies sources Ministry C
Deposited in to bank Rs.
3000/-. What will be entry Debit side Credit
in cash book with cash, Cash and side cash
discount and Bank Debit side cash and Credit side Cash Credit and Debit
6773 Columns? bank and bank side Bank side bank D
Depreciation is a ____
6774 account? Real Nominal personal None B
Description of DOII with Additional Value Associated Value Aviation Acting
6775 “AVPAY―stands for? Pay Pay Pay Value Pay C
Description of items of Statemen
outcome budget should Appropria t of
match with the Performance tion Budget
6776 Description in the _____? Budget Financial Budget Accounts Estimate D
Despatch of stores Ex- Governm
India requires the prior ent of
6777 sanction of the ____? CGDA Army H.Qrs. MOD India D
Destroyers, Corvettes and All the
6778 Frigates are held by Army Navy Air Force three B
Destruction of deceased
and injured animals
declared to be incurable
in a Remount Depot is
carried out on the CO of the Remount Senior Officer Veterinar PCDA/CD
6779 authority of _________? depot deputed to certify y Officer A C
Detailed Head Sub
6780 corresponds to ____? Function Programme Scheme Scheme D
Detailed Head is
represented by ___ digits
6781 Number? 2 3 4 5 A
Detailed rules by which
allocation of expenditure
between Capital and
Revenue in commercial
departments and
Undertakings should be
determined, shall be such
as may be made by
Government after
Consultation with the
6782 ______? CGDA FADS CGA C&AG D

Details of Bank Account of


Army officer is available in IAFF 1017 (Outer I IAFF 1017 (Outer IAFF 1017 IAFF 1017
6783 _____ of Entitlement IRLA A) II A) (Outer I) (Outer II) A

Details of Hostel subsidy


and Children Education
Allowance in respect of IAFF –
Army Officer are available IAFF – 1017
in which portion of IAFF – 1017 IAFF – 1017 1017 (Outer II
6784 Entitlement IRLA? (Outer I) (Outer I A) (Outer II) A) D
Details of Interest bearing
advances are available in
which portion of IAFF –
Entitlement IRLA IAFF – 1017
maintained in the office of IAFF – 1017 IAFF – 1017 1017 (Outer II
6785 PCDA (O) Pune? (Outer I) (Outer I A) (Outer II) A) B
Details of leave availed by
army officer is available in IAFF 1017
the ______ of Entitlement IAFF 1017 (Outer IAFF 1017 (Outer I
6786 IRLA? IAFF 1017 (Outer II) II A) (Outer I) A) A
Details of promotions,
allowances and awards in
respect of Army officer IAFF –
are available in which IAFF – 1017
portion of Entitlement IAFF – 1017 IAFF – 1017 1017 (Outer II
6787 IRLA? (Outer I) (Outer I A) (Outer II) A) A
Controller
General Ministry
DGADS conducts Test Government of of of
6788 audit on behalf of ____? India C&AG of India Accounts Defence B
DGADS is working under
6789 _____? MOD MOF C&AG CGA C
DID Schedule can be
responded through which
of the following classes of All the
6790 vouchers? 2 8 9 three B
DID schedule cannot be
originated by compiling
through which class of
voucher of Punching
6791 Medium? 1 2 5 8 D
DIDS is prepared in _____
by the Originating CDA Quadrupli Quintupli
6792 office? Triplicate Duplicate cate cate D
English
DIDS is used for which of Defence Proforma Defence Exchange Transacti All the
6793 the following accounts? Account Account ons three B
Difference between
Revenue Deficit and
Grants for creation of Effective Real
Capital Assets is known as Effective Fiscal Revenue Revenue
6794 ______? Fiscal Deficit Deficit Deficit Deficit C
Different minimum wages
cannot be fixed for Different classes Different
6795 _____? works Locations Both None D

Direct Entry JCO when


granted 3rd MACP, will be
6796 placed in the pay level? 9 8 7 6 A
Disbursing officers of the
Defence Accounts
Department in India are
authorised to issue
cheques on any
Government treasury -or Any Government Any sub-treasury
6797 sub-treasury in India treasury in India in India Both None C
Disciplinary Authority
should take final decision
on the enquiry report
6798 within ___? 1 month 2 months 3 months 6 months C
Discrepancies noticed in
the Daily Cash Account
submitted by Field Cashier
will be reported by PCDA
(O) to ____ for Divisional Army
6799 investigation? Commander GOC in C H.Qrs. CGDA A
Disposal of Condemned
stores is noted on ____ Loss
voucher by the supply Statemen
6800 depots? Nominal Issue Expense t C

Distributed samples to Debit Credit


customers. What will be Debit Purchases Credit Purchases Purchases purchases
the adjustment in final and credit and Debit and credit and debit
6801 accounts? Advertisement Advertisement Discount Discount B
Distribution of Blank
Forms of APARs should be
completed by
___________ dates by
6802 Admin Section. 1st March 31st March 15th April 30th April B

Centre
DO II for allotment of where
Army Number to PBOR is Unit where PBOR is Depot Training is
6803 published by ____? serving Record Office Battalion Imparted B
DO II for grant of Good
Service pay in respect of
PBOR is published by Any of the
6804 ____? Depot Battalion Record Office Unit three B
DO II inputs are given by
Ledger wings for
intimating changes in pay
and allowances, DO II
promotions etc. through DO II rejections DO II acceptance Transcript All the
6805 _______? lists lists ion sheets three C

Documentation Procedure
for Publication of Part II
Orders (Officers) is issued PCDA (O) PCDA (P)
6806 by ____ ? IHQ MOD (Army) CGDA Pune Allahabad A
DOII for promotion of
PBOR from one rank to
another is published by
which of the following Record Office of Depot Battalion Army Unit of
6807 offices? corps of corps H.Qrs PBOR A

Additional
DOII with a description Composit
“ACTGA― , deals with e Transfer
which item of pay and Grant Additional
allowances/service matter Additional Allowanc Terminal
6808 of respective PBOR? Acting Allowance Appointment e Gratuity A
DPC findings and gradings Prosecuti
will be kept under Sealed on for
cover in respect which of Disciplinary criminal
the following proceedings are charge is All the
6809 Governments? Under Suspension pending pending three D
DPDOs are functioning
under the administrative PCDA (P)
6810 control of _____? CDA Chennai CDA (PD) Meerut Both a, b Allahabad C
DPDOs in Southern part of
India are under the
administrative control of PCDA (P) PCDA
6811 _____________ CDA Chennai CDA (PD) Meerut Allahabad Bengaluru A

DPDOs in Southern Region PCDA


of India are under the CDA (Southern
administrative control of Secunder Command
6812 which PCDA/CDA PCDA Bengaluru CDA Chennai abad ) B
Draft para is raised by Any of the
6813 ____? PCDA/CDA LAO/RAO DGADS three C
Drawing of Medicines
(prescribed by Recognised
Hospital for OPD) from
CGHS dispensary is All CGHS
mandatory for ____ All Serving All CS (MA) beneficiar All the
6814 beneficieries? Employees Beneficiaries ies three C
Drawings account given in Liabilities
trial balance is posted on side
which side of balance Assets side Liabilities deduct
6815 sheet? Assets side deduct entry side entry D

6816 DRDO H.Qrs. is in _____? Hyderabad New Delhi Bengaluru Dehradun B


DRDO has ___ Minor
6817 heads of accounting? 6 7 8 9 C
Drugs and dressings are
issued through ____
voucher in Military
6818 Hospital? Nominal Issue Expense Receipt C
DSOP Fund account of
Army Officer seconded to CDA
Air Force is maintained by AFCAO, New (Funds) PCDA (AF)
6819 _____? PCDA (O) Delhi Meerut Dehradun B
Defence Defence
Service Service
Defence Service Defence Service Officers Officers
Officers Pension Officers Provident Private Permanen
6820 DSOP fund refers to Fund Fund Fund t Fund B
Duplicate copies of Baby
Indents are destroyed
6821 ________ after audit 6 months 9 months 3 months One year D
Duplicate copy of the Audit Section/Sub
6822 MRO is adjusted by Office Accounts Section Both None B
During Foreign service –
Subject to the terms of A or B A or B
appointment, DA Pay as if he has which which
admissible on the basis of Pay in foreign not gone on ever is ever is
6823 _____ ? service foreign service high Low A
During suspension,
employee is not entitled All the
6824 to _____? LTC HRA CEA three A
During the period of EOL, Both are
NPS Contribution _____ is Government subscribe
6825 not subscribed? Employee share share Both d C

During the period of


Joining Time, HRA is highest of lowest of
6826 payable at the rate of __? old station new station the two the two A

During the period of


suspension (1) NPS
subscription need not be
paid (2) If employee
requests for recovery for
the period of suspension,
it can be recovered (3)
Recovery will be based on All the All the
the entitlements during 1 is correct, 2 and 3 1 is wrong, 2 and three are three are
6827 the period of suspension? are wrong 3 are correct wrong correct C
During the period of
suspension an employee
gets subsistence
allowance of _____ % of
6828 pay 30 40 50 100 C
During the period of
suspension an employee
6829 is not entitled to ___? Leave LTC Both None C
Can be Can be
given given
Cannot be more Can be more than more pay more pay
During the period of than the pay which the pay which he in the in the
training the pay of he would have would have form of form of
Government servant drawn had he been drawn had he personal Special
6830 _____? on duty been on duty pay pay A
As
decided
During the period of by
transit from one post to Compete
another, DA is calculated Joining nt
6831 on ______ Pay? Higher Lower Time Authority C

During the temporary


transfer period, HRA is
admissible at the old duty
station rate for ___ ,
beyond which rate at the
6832 new station is payable? No such provision 180 120 90 D
During which of the
following period, CEA is
not admissible for a
6833 Government servant? Suspension Dies Non Both None B
Duties of AO GE are ___
6834 fold normally? 2 3 4 None B

Duty of maintaining public


fund account cash book
can be delegated to who Commissioned
6835 among the following? Officer JCO a or b None C
E in C is the head of the Military Engineer
6836 __________? Corps of Engineers Services Both None C
Each branch of _____
functions both as focal
point branch and dealing
6837 branch? SBI RBI Both None B
Each house to meet at
such time and place as
President thinks fit, but
____ shall not intervene
between its last sitting in
one session and the date
appointed for first sitting
6838 in the next session One year 9 months 6 months 4 months C
Earned leave can be
accumulated up to ____ No such
6839 days? 240 300 315 limit B
Earned leave is credited to
Leave account of
employee twice in a year
on for 15 days each on 1st January and 1st 1st April and 1st Any of the
6840 ____, _____? July October two None A
Earned Leave may be
taken at a time up to
____days as Leave
6841 Preparatory to Retirement 30 120 180 300 D
Earnest Money Deposits
are paid by the tenderers
into ____ account of the All the
6842 accepting officer? Public Fund Cash Assignment Imprest three A
Earnest Money Deposits
forfeited are adjusted
through MRO and will be
accounted for as ___ to Recovery of Reduction of Capital Revenue
6843 Government? expenditure Expenditure Receipts Receipts D
Earnest Money Deposits,
Civil Court Deposits and
Personal Deposits paid
into Military Chest will be Public Fund Government Any of the
6844 deposited into _____? Account Treasury two a or b None C
Earnest Money once
forfeited by Executive
authority cannot be
restored without the Next higher Service
6845 sanction of _____? authority MOD H.Qrs. GOI A
EDP Centre generates a
list of officers retiring
____ prior to the
Retirement and hand over
to Final Settlement
Review Group for
necessary action in PCDA
6846 (O) Pune? 3 months 6 months one year two years B

Operative
only if
Effect of withholding an specificall
increment to which the y decided
officer had already so by the
become entitled on the Operative only if Disciplina
date of the order of it was not drawn ry Not
6847 penalty is ______? Operative for some reason Authority operative D
EL can be availed up to
____ days in one spell
6848 normally? 30 120 180 360 C
Electricity (expenses)
when given in trial
balance, it will be posted Profit and loss Trading Any of the
6849 in ___ of final accounts? account Balance Sheet Account three C

EME workshops are


6850 classified in to ___ types? 2 3 4 5 B
Emergency Cash
Requisition should be
signed by OC of the
station or in his absence
by an officer, not below
6851 the rank of ____? Colonel Brigadier Captain Major D
Emergency Cash
Requisitions can be drawn
from ______ by Defence Non-Banking
6852 Officers? Banking Treasury Treasury Both None C

Employee who got


promotion on 31.12.2017,
will get his Annual 01.01.201 01.07.201
6853 Increment on ____? 01.01.2018 01.07.2018 9 9 B
Employee working in
region ‘A’ has to
submit representation (if
any) related to service Hindi or
6854 matters in ____? Hindi English English None C
A or B as A or B as
Employees are enrolled as per their per their
members of the CGEGIS date of date of
scheme only from ______ next joining
6855 every year 1st July 1st January increent service B
Employees drawing basic
pay up to Rs. ____ p.,m.
are eligible to obtain
treatment in General
ward in the empanelled
6856 hospitals 47601 63101 47600 63100 C
Can with
Employees including fresh permissio
recruits entitled to LTC to n of Can with
HT for self alone every Compete permissio
year ___carry forward the nt n of
6857 concession? Can Cannot Authority Ministry B
Employees, doing official
work wholly or partly
originally in Hindi, who
write at least __ words in
Hindi in a year in Region A
become eligible for cash
award under Incentive
Scheme for working in
6858 Hindi? 10000 20000 25000 30000 B
Encashment of leave on
LTC of PBORs is dealt by Central
which section of PAO Transportation Control Review
6859 (ORs)? Section Ledger Group Section Section B

Enforced Recoveries from


Contractors from their
Security Deposits will be
effected by PCDA/CDA in Communi
communication with the cation not
6860 _____? GE CWE CE required C

Engineer authorities need


not prepare detailed
designs and specifications
until _____ is accorded by
Competent Financial Acceptance of Administrative Go ahead Any of the
6861 Authority? Necessity Approval sanction three B
Engineer Stores Depots
are under the Control of
6862 ______? CWE CE E - in - C GE C
Engineering Authorities
are not required to
prepare detailed designs
and specifications until Administrative Acceptance of Technical All the
6863 ______ is given? Approval Necessity sanction three A
Enhancement in contract
rates sanctioned by lower
CFA will be communicated Army Head
6864 to Next higher CFA Quarters DGADS GOC in C B
Entitlements admissible in
the case of Battle
Casualties are governed
6865 by ______ Orders? Separate Special Secret Specific B
Entries in Debt Head
Registers are posted
6866 ____? Daily Weekly yearly monthly D
Entries in Service-Books of
the Officer/staff working
in Regions A' and
`B' should be No such
recorded in ____ as provision
provided in Official in OL
6867 Language Rules? Hindi & English Hindi English Rules B
when other leave
EOL is granted to a is admissible, but
Government employee when no other he applies in
6868 ________? leave is admissible writing for EOL Both None C
Equipment is declared
__________ when
prototype of its successor
equipment has been In
6869 formally accepted Obsolete Obsolescent fructuous All B
Equipment is declared as
_____ when its required
role has disappeared or In
6870 no use for any other Role Obsolete Obsolescent fructuous All A
Equipment is generally
declared as BER, when
estimated cost of repairs
exceeds _____ of
6871 replacement cost? 0.5 0.25 0.75 0.6 A
Equivalent officer in Army
for Flight Lieutenant in Air Lt.
6872 Force is Colonel Major Colonel Captain D
Equivalent officer in Army
for Lt. Commander in Lt.
6873 Navy is Colonel Major Colonel Brigadier B
Equivalent officer in Army
for Rear Admiral in Navy Lt. Field
6874 is? General Major General General Marshal B
Equivalent officer in Army
for Squadron Leader in Air
6875 Force is? Major Lt. Colonel Colonel Brigadier A

Equivalent officer in Army


for Wing Commander in Lt.
6876 Air Force is _____? Colonel Major Brigadier Colonel D
Erroneous Compilation
made under any of the
Deposit head should be Deduct Entry {(-) Fresh entry Any of the
6877 readjusted by _____? Debit/Credit} (Debit/Credit) two None A
Main
Error Scrolls in respect of Bank where Branch in Focal
discrepancies will be transaction took the city of Point
6878 prepared by the ____? Concerned CDA place CDA Branch D

Establishment Charges in
the case of Deposit works
are not charged more
than ___% of Estimates,
6879 while preparing AEs? 1 2 3 5 B
Establishment of MES
Inspection House requires
the prior approval of
6880 ______? CGDA MOD GOI E in C D
Estimates Committee of
Parlaiment consists of
6881 ____ MPs 22 25 27 30 D

Estimates fall under


______ main categories as
6882 far as MES is concerned? 2 3 4 5 B
Estimates in respect of
Defence Research and Directors
Development of
Establishments are PCDA (R&D) New Labs/Estts
6883 prepared by ______? Delhi PcDA/CsDA (R&D) . CGDA C
Estimates of receipts and
charges in respect of
Ordnance Factories
organization are prepared Controllers of General PC of A
6884 by the ______? Factory Accounts Managers Kolkata CGDA B

Every agreement of which To be


the object or decided in
consideration is unlawful each case
6885 is ____? Void Voidable Valid on merits A

Every authority having the


power to impose and/ or
realize a fine shall ensure
that the money is realized, Regiment
duly checked and Public Fund al fund Any of the
6886 deposited into ____? Account Treasury account three B
Every Member of the
Internal Committee shall
hold office for such
period, not exceeding
_____ years, from the
date of their nomination
as may be specified by the
6887 employer under SH Act? 2 3 4 5 B
Every officer taken into
the payment of PCDA (O) CDA (O) Regiment
for the first time will be Individual Account IRLA account Account Account
6888 allotted Number number Number Number C
Every order, notice or
other process made or Served in person
issued under the CCS on the communicated to
(CCA) Rules, 1965 shall be Government him by Registered
6889 __________? servant post a or b both C
Every overpayment to a
Govt. Servant must be
regarded as ___ to the Infructuo
public and all possible us
action should be taken to debt owed to expenditu All the
6890 recover? Loss public re three B
Every promise and every
set of promises, forming
the consideration for each
6891 other is ____? Contract Agreement Promise Tender B

Every Regional PCDA/CDA Public Fund


6892 office will have ________? Account Cash Assignment Both None A
Examination of Def. exp.
with a view to exploring
ways and means of
achieving economy where
practicable is the duty of
6893 __ section? IA O&M Admin All A

Except in some specific


cases, where Defence
Services Officers are
allowed cash assignments
on treasuries or the Bank
all payments are made by
cheques, etc. drawn by All the
6894 officers of ____? DAD DDOs MES three A
Except in urgent cases,
proposals which require 30th 15th
the sanction of GOI must Novembe Novembe
6895 reach them by _____? 31st December 15th December r r D

Except provided in the


FRBM Act, No deviation in
meeting the obligations
cast on the Central
Government shall be
permissible without Prime
6896 approval of ____? Ministry of Finance Parliament Cabinet Minister B
Except repair of private
arms on payment, no
private work of any
nature should be
undertaken by EME
workshop without PCDA/CD
6897 sanction of __? MGO QMG DGEME A A

Except under the orders


of _____, no order of
sanction shall be accepted
in audit unless it is
received from/through PCDA/CD
6898 sanctioning authority? DGADS CGDA A GOI C
Except under the orders
of the _______, no order
of sanctions shall be
accepted in audit unless it
has been received from or
through the sanctioning PCDA/CD
6899 authority C&AG CGA A IFA C
Except with the
permission of ____
members of the
establishment are
prohibited from applying
for employment
6900 elsewhere? PCDA/CDA Addl. CDA/Jt. CDA GO (AN) SAO/AO A
Excess expenditure over
modified allotments
noticed by CDA should be
brought to the notice of
____ for necessary Army Head
6901 action? Quarters Local Authorities CGDA GOC in C B
Excess leave availed
coming to light at the time
of discharge/after
retirement will be
regularized by Oi/c
Records as _____
provided no leave for
adjustment is due to Special leave with EOL without pay Additional Any of the
6902 them? pay and allowances and allowances Leave three B
Exchange Rate Variation
clause is only to be
included in the Contracts State
concluded with which of Central Governm All the
6903 the following PSUs? Defence Government ent three A
Executive action of GOI
shall be expressed to be
taken in the name of the
6904 _____? Union of India President Both None B
Accepted
Ex-gratia payment will be tender
restricted up to the limit Accepted tender and
of difference between the Accepted tender and the next lowest
6905 ____, ____? and highest tender highest tender tender None B
Expand
"BA"with
reference to the Tools Business Broad
6906 available on GeM portal? Basic Assessment Basic Analysis Analytics Analysis C
Actionabl Auditable
e Format Format
6907 Expand A.F. Form Armed Forces Form Air Force Form Form Form B
Authorize
d Army
Marriage Married
Authorized Medical Army Medical Establish Establish
6908 Expand A.M.E? Examiner Education ment ment C
Army
Officers
Army Officers’ Army Officers’ Balancing
6909 Expand A.O.B. fund Benefit fund Benevolent fund fund None B

Army Air Officer


Ordnance i/c
6910 Expand A.O.G. Aircraft On Ground Army on Ground General Ground A
Army Army
Assistant Additional Record Recruiting
6911 Expand A.R.O. Recruiting Officer Recruiting Officer Officer Officer A
Air
Air Security
Army Security Service Command
6912 Expand A.S.C Army Service Corps Corps Corps ant A
Annual
Appropria
tion
Annual Audit Annual Accounts Certificat All the
6913 Expand AAC? Certificate Certificate e three A
Expand AEC with Army
reference to the Army Engineering Army Efficiency Education
6914 organization of Army? Corps Corps Corps None C
Articles in
Unservice
Expand A-in-U found used able Articles in
6915 in store accounting? Arms in Unit Articles in Use condition Unit B
Army
Army Maintena
Army Medical Army Medicine Medical nce
6916 Expand AMC? Camp Corps Corps Contract C

Annual Annual
Annual Record of Annual Record of Review of Review of
6917 Expand AROB? Books Balances Books Balances D
Accepted Authorize
Additional Tender Tender d Tender
6918 Expand AT Note? Audit Note Note Note Note C
Army
Women
officers Army
Army Welfare Army Welfare Health Women
Health Housing Organizati Health
6919 Expand AWHO? Organization Organization on Officer B

Beyond Beyond Broad Brief


Experimental Economical Expenditu Expenditu
6920 Expand BER? Results Repair re Return re Return B

Chief Officer Chief of Chief of


6921 Expand C.O.P Project Chief Officer Pilot Personnel Project C
Central Chief
Technical Technical
Certified Technical Central Technical Equipmen Examiner
6922 Expand C.T.E Equipment Examiner t of works D
Central Central
Central Central Appellate Additional Assistant
Administrative Public Public Public
Expand CAPIO with Public Information Information Informati Informati
6923 reference to the RTI Act? Officer Officer on Officer on Officer D
Central
Chief Constructi Central
Command Chief Construction on Chief
6924 Expand CCE in CCE (R&D) Engineer Engineer Engineer Engineer B
Central Centrally
Expand CCI with reference Central Control In Central Card Control Controlle
6925 to work dealt by PAO? charge Index Imprest d IRLAs B

Expand CFL with reference


to Laboratories Central Certified
functioning for the food Food Food
requirements of Defence Composite Food Civil Food Laborator Laborator
6926 Services? Laboratory Laboratory y y A

Controller
Controller General
Controller General General of of
of Defence Defence Defence
6927 Expand CGDP? Pensions Production Personnel None B
Compens
Composit atory
e Hard Hard
Climate Climate
Composite Hill Composite Hill Area Area
Counter Insurgency Compensatory Allowanc Allowanc
6928 Expand CHCA? Area Allowance e e B
Cash
Cash Managem Cash
Expand CMP with Cash Monitoring Management ent Monitorin
6929 reference to SBI CMP? Package Package Product g Product C

Corps of
Central Military Corps of Military Military
6930 Expand CMP? Police Police Personnel None B
Commerci
Contracto al
rs Negotiati
Network on
Cost Negotiation Cost Network Committe Committe
6931 Expand CNC? Committee Committee e e D
Centre of Central
Expand CORE with Rural Online
reference to CORE Centre of Real time Clearance on Real banking Real time
6932 Banking? Exchange Time Exchange Exchange Exchange D

Complaint
s Portal Central
for Public
Central Portal for Grievance Grievance
Civilians Public Grievance Redressal Redressal
Grievance Redressal and and and
Redressal and Monitoring Monitorin Monitorin
6933 Expand CPGRAMS? Monitoring System System g System g System D
Central Central Central Central
Expand CRA with Recordkeeping Regularatory Registrati Recovery
6934 reference to NPS? Agency Authority on Ageny Agency A
Comparat
ive
Statemen
Comparative Comparative t of
Statement of Statement of Quotation All the
6935 Expand CSQ? Quantities Quality s three C

Dedicated
Deputy Financial Draft FinancialFinancial
6936 Expand D.F.A Advisor Advice Advisor None A
Defence
Accounts
Deputy Departme
Assistant nt in the
Director, field of
Electrical Electrical
Defence Accounts Defence Accounts and and
Department Department for Mechanic Mechanic
Electrical and Electronics and al al
Mechanical Mechanical Engineeri Engineeri
6937 Expand DADEME Engineering Engineering ng ng C
Defence Defence
Accounts Accounts
Defence Accounts Defence Accounts Pension Payment
6938 Expand DAPB? Promotion Board Placement Board Board Board B
Expand DBT with Direct
reference to Government Direct Benefit Direct Bank Budget All the
6939 Schemes? Transfer Transfer Transfer three A
Expand DCF with
reference to the Discounted Cash Determined Cash Derived Described
6940 provisions of DPM? Flow Flow Cash Flow Cash Flow A
Distribute
Defence Defence d Data
Departmental Development Processin
6941 Expand DDP? Procedure Plan g None C
Draft
Draft Governm
Director General General ent
Naval Draft Gazette Notificati Notificati
6942 Expand DGN? Establishment Notification on on B

Defence
Defence Date wise Monetary Daily
Management Monthly settlemen Main
6943 Expand DMS System Statement t Scrolls B
Defence
Procurem Defence
Defence ent Purchase
Defence Purchase Procurement Managem Managem
6944 Expand DPM? Manual Manual ent ent B
Developm
Defence ent
Expand DRSC with ResearchRelated
reference to the Departmentarlly Defence Related Standing Standing
Committees of Related Standing Standing CommitteCommitte
6945 Parliament? Committee Committee e e A
EmergencExpenditu
Emergency Cash Emergency Credit y Cash re Cash
6946 Expand ECR Requisition Requisition Receipt Receipt A
Electronic
Electronic
Electronic Clearing Electronic Credit ClearingCredit
6947 Expand ECS? Service System Stage Service A
Expand ERV with EmergencEffetive
reference to provisions of Exchange Rate Exchange Rate y Rate Rate
6948 DPM? Value Variation Variation
Variation B
Engineer
Earnest Money Engineer Stores Security
6949 Expand ESD Security Deposit Depot Deposit None B
Fictitious
Family Allotment Final Allotment Adjustme
6950 Expand FAMO Money Order Money Order nt Memo None A
Field
Field Imprest
Imprest Procedur
Field training in Field Instructions Payment es and
practical on Payments out Instructio Instructio
6951 Expand FIPI? Institutions of Imprest ns ns C
Final
Settlemen Full Pay
t Pay of Commissi
Commissi oned
Final Pay of First Pay of oned Service
Commissioned Commissioned Certificat Certificat
6952 Expand FPCSC? Service Certificate Service Certificate e e D
Functiona
l
Responsib
Financial Fiscal ility and
Responsibility and Responsibility and Budget
Expand FRBM in the FRBM Budget Budget Managem
6953 Act? Management Management ent None B
Final Final
Settlemen Settlemen
Expand FSMO in the Family Station Family Settlement t Money t Main
6954 context of PAO work? Money Order Money Order Order Office C
Field Field
Field Treasury Treasury Treasury
Field Treasury Cash Consolidated Chest Chest
6955 Expand FTCR? Receipt Receipt Report Receipt D
Field Field
Treasure Treasure
Cash Chest
Field Treasure Cash Field Treasure Requisitio Requisitio
6956 Expand FTCR? Receipt Chest Receipt n n B
Governm
ent
General Power of General Promissor All the
6957 Expand G.P. Note Attorney Note Promissory Note y Note three C

Governm
ent
Accounts
Government and Audit
Government Audit Accounting Standards
Standards Advisory Standards Advisory
6958 Expand GASAB? Board Advisory Board Board None B
Governm
ent
Government Government Banking
Business Software Banking Software System
6959 Expand GBSS? Solution Solution Software None A
Governm Governm
ent e- ent e-
Government e- General e-Market Managem Material
6960 Expand GeM Market Place Place ent Place A

Guarante
Government General ed
Government electronic electronic electronic
electronic payment payment payment payment
6961 Expand GePG? Guarantee Gateway Gateway Gateway B

General General
General Officer Officer Officer
Commanding in General Officer Command Chief in
6962 Expand GOC - in - C Chief Control in Chief in Control Command A
Goods and Goods All the
6963 Expand GST? General Sales Tax Services Tax Sales Tax three B

High Level Human


Records Resource
Expand H.R.M.S. with Huge Records Managem Managem
reference to PAOs and Human Resource Management ent ent
6964 PBORs? Management Study System System System D
Imprest Indian
Indian Military Indian Mission Money Medical
6965 Expand I.M.S. service Supplies supplies Service D
Indian
Civil Indian
Indian Central Administr Civil
Administrative Indian Central ative Accounts
6966 Expand ICAS? Service Accounts Service Service Service D
Integrate
Important d
Integrated Internal Financial Financial Functiona
6967 Expand IFA Financial Advisor Advisor Advisor l Advisor A
Informati
Individual on and
Expand IPR in the context Immovable Initial Property Property Public
6968 of CCS conduct rules? Property Return Return Return Relation A
Inter
Integrate Service
International Indian Supply d Services Managem
6969 Expand ISM Supply Mission Mission Mission ent B

Expand JRI with reference Joint Joint


to Credit verification of Reference Receipt
High value Imported and Joint Receipts & Joint Receipt s and Intimatio
6970 Indigenous Stores? Issues Inspection issues n B

Last Audit Last Audit


Local Audit Local Audit Completi Certificat
6971 Expand LAC? Certificate Completion on e D

Confidential Correctne Clearance


6972 Expand LACR: Local Audit Completion Report Report ss Report Report A

Local Audit Last Audit Last Audit


Local Audit Completion Clearance Completi
6973 Expand LACR? Clearance Report Report Report on Report B
Local
Local Audit
Audit Program
6974 Expand LAP Local Audit Party Local Audit Power Person me D
Least Local
Lowest Purchase Purchase Purchase
6975 Expand LPP? Last Purchase Price Price Price Price A
Leave Leave
Ration Records
Legal Records Lowest Ration Allowanc Allowanc
6976 Expand LRA? Allowance Allowance e e C
Limited Lowest
Limited Tender Lowest Tender Tender Tender
6977 Expand LTE? Enquiry Enquiry Entry Entry A
Expand M.R.P. with Minimum Minimum
reference to Disposal of Maximum Retail Maximum Reserve Required
6978 asset? Price Retention Price Price price C
Military
Military Treasury Transport
6979 Expand M.T.R Remittance Mid Term Report Receipt None A
Minor
Expenditu
Monthly Major re
Expenditure Expenditure Return/Re
6980 Expand MER? Return/Report Return/Report port None A
Military
Military Nursing Military Naval National
6981 Expand MNS? Service Service Service None A
Natural
National Electronic
Nominal Electronic Electronic Fund Fund
6982 Expand NEFT? Fund Transfer Transfer Transfer None B
Notice of Notice Notice
Notice inviting indication of including inquiry
6983 Expand NIT? Tender tender Tender Tender A
Expand NIV with New item of Not in Next in
6984 reference to Stores? Not in Vocabulary inventory inventory Inventory A
Objective
s of
Equipmen
Options for t
Original Equipment Equipment Manufact
6985 Expand OEM? Manufacturer Manufacturer uring None A

Expand P.O.R. in the Personnel Public Pay


context of IRLAs of Air Private Occurrence Occurrence Occurrenc Occurrenc
6986 Force Personnel? Reports Reports e Reports e Reports B
Price Plant
Expand P.R.B. (used Reserved Record
6987 generally in MES) Printed Rate Book Price Record Book Book Book D

Parliamen Proprietar
Expand PAC with tary Audit y Article
reference to C&AG Public Audit Public Accounts Committe Certificat
6988 report? Committee Committee e e B

Expand PEA with Pension Pensioner Pending


reference to Pension Permanent Enhancement Efficiency Enquiry
6989 Regulations? Effective Award Authority Award Award D
Public Public
Financial Funds
Public Financial Public Funds Maintena Maintena
Management Management nce nce
6990 Expand PFMS? System System System System A
Particular Pay
Personal Individual Individual
Expand PIRM with Information Record Pay Information Running Running
6991 reference to PAO work? Master Record Master Master Master D
Price Purchase
Negotiati Negotiati
Procurement on on
Private Net work Negotiation Committe committe
6992 Expand PNC? Committee Committee e e C
Peace Or
War
Establish
All the
6993 Expand POW? Prisoners of war Pensioners of war ment three A
Pension
Pay and
Personal Pension Pension Process PaymentPension
6994 Expand PPO? Order Order OrderOrder C
Preferenti
Priority al
Perspective Perpetual Procurem Procurem
6995 Expand PPP Procurement Plan Procurement Plan ent Plan ent Plan C
Performa
Expand PPP with nce Public
reference to the oriented Private
provisions of Performance Priority Perspective Procurem Partnershi
6996 and Outcome Budget? Procurement Plan Procurement Plan ent Plan p D
Expand PSO with
reference to Public Principal
Army/Navy/Air Head Personal Staff Private Staff Staff Staff
6997 Quarters? Officer Officer Officer Officer D
Primary Payment
Priced Vocabulary Value Value
6998 Expand PV Rate Price Value Rate Rate Rate Rate B

Report on
Rigorous Recruit Irregularit
6999 Expand R.I.? Recruit Individual Imprisonment Index y B
Expand RC Officers with Regiment
reference to work related al Regular
to PCDA (O)? i.e. ___ Recently Reserve Commissi Commissi
7000 officers Commissioned Commissioned oned oned C
Request Request
Reference for Reference for for for
7001 Expand RFP? Purchase proposal Purchase proposal D
Recovera
Reserve ble
Expand RGP in the context Recoverable Reserve Guiding Grading Guiding
7002 of sale of scrap? Grading Price Price Price Price B
Returned Returned
Expand RSSD with Store Store
reference to Depots of Repairs Store Sub Returned Store Supply Servicing
7003 Indian Army? Depot Sub Depot Depot Depot B
Real Time
Governm
ent
Real Time Gross Real Time General Settlemen
7004 Expand RTGS Settlement Settlement t None A
Remount
Returned and
Returned Vehicles Reserve Vehicles Vehicles Veterinar
7005 Expand RVC? Condition Cell Catalogue y Corps D
Scales of Standard
Study on Systematic Rations Requirem
Requirements Research of and ents
7006 Expand S.R.S.? systems Stores Supplies &Scales C

Expand SBE with Systemati Single


reference to Performance Separate Budget Statement of c Budget Budget
7007 and Outcome Budget? Estimate Budget Estimate Estimate Estimate B
Statemen
Statemen t of
Statement of t of Central
Statement of Commercial Commerci Transacti
7008 Expand SCT? Central Taxes Transactions al Taxes ons D
Expand SL Officers with Special Special
reference to work related Special Liaison List Level
7009 to PCDA (O)? Sick List Officers Officers Officers Officers C
Schedule
of
Standard Schedule Standard Star Standard All the
7010 Expand SSR of Rates Rates Rates three A
Station Senior
Station Transport Station Technical Treasury Technical
7011 Expand STO? Officer Officer Officer Officer A
Transacti Transacti
Expand TAT in the context on on
of SBI CMP (Cash Turn Account Accountin Analysis
7012 Management Product)? Turn Around Time Time g Time Time A
Tax
Tax Deduction at Tax Deducion by Deduction All the
7013 Expand TDS? Source Service Provider Service three A
Technical Tender
Examinati Examinati
Technical on on
Evaluation Tender Evaluation Committe Committe
7014 Expand TEC? Committee Committee e e A
Expand TOR wth
reference to
procurements defined Treatment of Tenure of All the
7015 under GFR? Terms of Reference Reference Reference three A
Tender Tender
Tender Price Practice
Tender Purchase Procurement Committe Committe
7016 Expand TPC? Committee Committee e e A
Technical
Training
and Technical
Informati Training
on and
Technolo Institutio
Technical Training Technical Training gy nal
and Instructional and Infrastructure Equipmen Equipmen
7017 Expand TTIEG? Equipment Grant Equipment Grant t Grant t Grant A
Urban
Expand UA with reference Urban Arrangem
7018 to the provisions of HRA? Urban Area Aglomeration ent None B
War
Emergenc
War War y
War Equipment Establishment Emergenc Transacti
7019 Expand W.E.T Tables Tables y Tables ons A
Expand WMA (A Ways and
mechanism used by RBI Ways and Means Ways and Means Means All the
7020 under its Credit Policy) Advances Accounting Audit three A
is partly
met by
the State
Governm
ent and
partly out
is met by of
the State Defence
Expenditure of NCC is met by the Governm Service
7021 _____? is met by MOD Ministry of HRD ent Estimates D
Expenditure of occasional
character is known as Non Recurring All the
7022 _______? Charges Honorarium Fee three A
Expenditure on account of
outsourcing of services Any of the
under Contract (Due to two
shortage against subject to
authorized strength) is Office availabilit
7023 booked to __ head? Pay & Allowances Contingencies y of funds None B
Expenditure on Engineer
Services required for the
Army is charged as
Military Engineer Services
Expenditure under ____
7024 Head? MES Army Sub Detailed B
Expenditure on Engineer
Services required for the
Navy is charged as
Military Engineer Services
Expenditure under the
7025 ___ Head? Army MES Navy None C
Expenditure on planting
and maintenance of trees
shall be met from ______ 25% : 75%
7026 by the unit? Public fund Regimental fund 50% each by a, b B

Expenditure on printing of
question papers for Army
Educational organization
7027 is met out of ___? ATG TTG ETG TTIEG C
Expenditure on
procurements of items
which have a life of
____________ years or
more is debitable to
7028 Capital Budget 5 7 10 25 B
Expenditure on vehicles
irrespective of cost and Decided
life shall be treated as in each
7029 _____? Revenue Capital Both 50% case B

Expenditure other than


falling under specific
category of Pay &
All.,leave salary, pensions, Additional Fresh
contingency, grants in aid, Miscellaneous Expenditu Expenditu
7030 works etc. is known as Expenditure Local Expenditure re re A
Expenditure other than
pay & allces. , leave
salary, pensions, Miscellan
contingencies, grants in Local eous
aid, contributions, works, Additional Expenditu Expenditu
7031 T & P etc. is known as __? Fresh Expenditure Expenditure re re D
Unauthori
Expenditure which the Extra zed
budget cannot be held to Additional Expenditu Expenditu
7032 cover is known as Fresh Expenditure Expenditure re re A
Ex-servicemen
Contributory Health
Scheme (ECHS) came into 01.04.200 01.01.200
7033 force w.e.f. 30.12.2002 01.01.2003 3 6 C
Extension of Delivery
period, waiving/imposing Tender
of Liquidated Damages Evaluatio
and risk purchases are n Acceptanc
covered under ___ stage Post Contractual Expenditure Negotiati e of
7034 of IFA concept? Monitoring Angle Sanction on Necessity A
Extensions of Delivery
Period beyond the
prescribed period would
require sanction of the
7035 ____? Next higher CFA AFHQrs MOD GOI C
Fresh
Extention of time to a Contract
contractor is granted Amendment to Agreeme Any of the
7036 through Deviation order contract nt three A
Facility of Air Travel for
LTC is admissible from
7037 level ___ only? 9 8 7 6 A
Factories Act came into 01.04.194 23.09.194
7038 force w.e.f. ______? 23.09.1948 01.01.1949 9 9 C
Family can travel in one or
more groups, but each
group should complete its
return journey within
____ months from the
date of its outward
7039 journey under LTC? 12 9 6 3 C
Family pension is
admissible to the family of
deceased employee @
____% of Last Pay drawn
by the government
7040 servant? 50 40 30 25 C
only for the A or B
dependents of the only for the whicheve
Family pensioners can deceased CGHS dependents on r is opted
7041 avail CGHS facility for beneficiary family pensioners Both by them A
Fees under RTI Act should
not be accepted if
received in the form of Indian Postal Demand
7042 _______? Cash Order Draft None D
Fees under RTI Act need
should not be accepted if
received in the form of Indian Postal Demand
7043 _______? Cash Order Draft None D

Fictitious adjustments and


manipulations in accounts
unless an actual loss has
7044 occurred are classified as Observation Objection MFAI None A
Field cashier can draw
funds from which of the Either of
7045 following sources? Regional CDA PCDA (O) a, b None B
Field Cashier submits his
cash account to PCDA (O) Fortnightl
7046 on ____ basis? Daily Weekly y Monthly A
Field Imprest account is
7047 closed on _____ basis? Daily weekly monthly yearly C

Field Imprest Holder can Nearest Regional


7048 draw funds from ______? CDA Field Cashier a or b PCDA (O) C
Field Imprest Holder
should be an officer of not Junior
below the rank of ______ Commissioned
7049 in general? Officer Major Captain Lt. Col C
Field Imprest Holder will
ordinarily be a military
officer not below the rank
7050 of _____? Colonel Lt. Col Major Captain D
Field Park Coys, Workshop
and Park Coys and Docks
Operating Coys etc
function under which Corps of
7051 corps of Army? EME AOC Engineers MES C
Field Security Sections
work under _______ Intelligen
7052 Corps in Army EME AOC ce Artillery A

Figures on account of loss


of animals (otherthan
MF)for inclusion in
Appropriation Accounts
are obtained by CGDA LAOs/RA All the
7053 from Army HQrs PCsDA/CsDA Os three A
Final bills up to what
amount can be pre
audited by AO GE posted Rs. 10
7054 in GE office Rs. 2 lakh Rs. 5 lakh Rs. 8 lakh lakh D

Final issues to outstations Regular Issue Nominal Convoy Any of the


7055 will be made on ______? Vouchers Vouchers Notes three A
Any of the
three,
but
financial
year
accounts
are
supposed
to be
submitted
to
Financial accounts are Governm
supposed to be ent
maintained on ______ Any 12 authoritie
7056 basis? Calendar year financial year months s D

Financial Advice rendered Original, Short


by Controllers is of two Originating, Respondi term,
7057 types. What are the two? Responding Major, Minor ng Long term C

Financial advice rendered


by PCDA Main office IA
7058 cell is of how many types? 1 2 3 No limit B
Financial powers of ___ of
7059 the following types? Inherent Delegated Both None C

Financial powers of CFAs All the


7060 are prescribed in ______? DPM DPP DFPDS three C
Financial Up gradation
under MACP scheme can
be granted to a PBOR if he
is stagnated for a period
7061 of ___ years in a grade? 12 10 8 6 C
Financial up-gradations
under ACP scheme have
to be given in the Promotional
7062 hierarchy of _____? Pay Scales Posts Both None B

Financing of premiums up
to _____ Life Insurance
Policies is allowed from
DSOP Fund in respect of
7063 each officer? 4 3 2 1 A
Inquiry
7064 Find the odd man out? Reporting Officer Reviewing Officer Officer None C
First component of CDA Three
(O) Account Number is Single Digit Two digits digits
7065 represented by _____? Alphabets Number Number number C
First component of CDA Task Number
(O) Account Number Account Number of dealing with his Ledger Check
7066 represents ____? Army Officer IRLA wing Alpha C
Fiscal deficit is supposed
to be brought down to not
more than ____ %of GDP
by 31st day of March,
2021 as framed under
7067 FRBM Rules? 5 4 3 2 C
TA
personnel
Fixed Medical Allowance not
is admissible to who covered
among the following under All the
7068 retired service personnel? Nepal Domicile DSC ECHS threeD D
Flag Officer Commanding
in Chief of Eastern Trivendru
7069 Command is in _____? Viskhapatnam Kolkata Chennai m A

Fluctuating charges such


as TA/DA etc., for which
no scales are laid are
calculated w.r.to average
expenditure of the
7070 previous _years in BEs? 2 3 5 10 B
Flying Allowance is
admissible concurrently
with which of the
following Allowances in Strategic Force Siachen
7071 respect of Army Officers? Allowance Allowance Both None A

Focal Point Branch will March


segregate from 1st April suppleme
all transactions pertaining ntary
to previous years and March Correctio
report the same as ___ March supplementary n March
7072 from 1st to 15th April? Supplementary Correction (Manual) Residual D
Focal Point Branches have
been introduced in the
Ministry of Defence with 01.07.199 01.10.199
7073 effect from _____? 01.01.1993 01.04.1993 3 3 D
Fodder losses which
cannot be written off on
expense vouchers as
unavoidable, whether
chargeable to the State or
to an individual will be General
priced at the ________ of Supply Highest of
7074 the farm concerned? Free Issue Payment Issue Rate the three C
For 100% disability,
Constant Attendant
Allowance is payable @
7075 ___ p.m.? 3250 6750 9000 10000 B

For accounting purposes


the Capital assets in a
factory are classified
7076 under _____ main heads 5 4 3 2 C
For allotment of Quarters
of Type IV, ____ is Date on which Date of
considered as the crucial officer starts joining
date in respect of drawing the Date of the
7077 Government Servants? Date of Application relevant pay Birth service D
Successful
ly
complete
He should be d
within 80% of probation
strength of wherever
For an individual to be He should have at auditors prescribe
considered to the posts of least 6 years of authorized for the d in that
7078 Senior Auditor service as Auditor dept. grade All D
For an office opening at
9:30 a.m. The letter
‘A’ will be added to
‘L’ in the
Attendance Register at
7079 what time? 0.40625 0.416666667 0.427083 0.4375 D
For audit enfacement Only Any
7080 purpose LAO will use Only Blue ink Only Red ink Green ink colour B
Major
Capital
works,
For Budgetary Purposes, Capital works, Low Authorize
works services are divided Other works and budgeted d works,
in to the following two maintenance Major works, capital Special
7081 categories by MES? services Minor works works works A

Capital
works,
Other
Major works and
For budgetary purposes, works and Maintena
Works services by MES Authorized works Ordinary works Minor nce
7082 are divided in to _______? and Special works and Special works works services D

For calculation of financial


impact while preparing
Pension Budget, whose
pay is taken as mean in
7083 respect of Army Officers? Major Lt. Colonel Colonel Brigadier B

For calculation of financial


impact while preparing
Pension Budget, whose
pay is taken as mean in Senior
7084 respect of Civilians? ACDA AAO Auditor UDC D
For calculation of financial
impact while preparing
Pension Budget, whose
pay is taken as mean in
7085 respect of PBORs? Subedar Nb. Subedar Havaldar Naik C
For capital outlay
provided otherwise,
interest shall be charged
at the average rate of
interest determined each Department of Department of
7086 year by _____ MOF? Economic Affairs Expenditure Both None A

For Defence transactions


at Non-bank Treasuries, bimonthly
paid vouchers and M.R.Os on the
along with Schedules of Monthly 11th, last
payments and receipts by 11th of of the
will be sent to PCDA/CDA following following
7087 concerned __ Daily Weekly month month D
For Divyang children,
CEA/HS is payable at
____rate of normal No such
7088 amount admissible? one and half time Double Triple rate provision B
For Employees of pay
level 1 and 2 TPTA is
admissible at rate of ___ +
DA in the cities other than
higher TPTA cities per
7089 month 1350 1800 900 3600 C
For Employees of pay
level 1 and 2 TPTA is
admissible at rate of ___ +
DA in the higher TPTA
7090 cities per month 1350 1800 900 3600 A

50% of the
For essential maintenance 50% of piece-work average piece-
workers attached to profit earned by work profit
Production Section of OF, the workers in the earned by the A or B A or B
Incentive bonus is payable relevant piece-workers in whicheve whicheve
7091 at ___? production section the whole factory r is less r is more A
For Government servants
in Pay levels 5 and below
Expenditure up to
Rs.____ can be
reimbursed on account of
taxi charges in respect of
local journey on duty per No such
7092 day? 338 225 113 limit C
For Government servants
in Pay levels 5 and below
Rs. ____ can be
reimbursed on account of
stay in hotel/guest house
7093 per day? 4500 2250 750 450 D
For Government servants
in Pay levels 6 to 8
Expenditure up to
Rs.____ can be
reimbursed on account of
taxi charges in respect of
local journey on duty per No such
7094 day? 338 225 113 limit B
For Government servants
in Pay levels 6 to 8 Rs.
____ can be reimbursed
on account of stay in
hotel/guest house per
7095 day? 7500 4500 2250 750 D
For HPL, Credit will be
reduced at the rate of
1/18th of the period of
______ during the
preceding half year
subject to maximum of
ten days
7096 Dies Non EOL Bth None A
For imposing minor
penalties under Rule
______ of CCS (CCA)
Rules, 1965 will be
7097 applied. 10 16 14 15 B
For Leave, Discipline,
APAR, AAO GE reports to GE/Head of MES PCDA/CD All the
7098 ___? formation RAO/LAO A three B
For Leave, Discipline,
APAR, AO GE reports to GE/Head of MES PCDA/CD All the
7099 ___? formation RAO/LAO A three C
For non compliance of the
provisions of act, Penalty
@ ___ per day can be
imposed on the public No such
7100 authorities? 20 250 25000 limit B
For Officers appointed on
Contract, ____ days of
EOL is admissible for the
whole tenure, if the
tenure is one to five
7101 years? 0 60 90 100 C

For Officers appointed on


Contract, ____ days of
EOL is admissible if the
7102 tenure is up to one year? 0 30 60 90 A

For officers in Pay levels


12 and 13 Rs. ____ can be
reimbursed on account of
stay in hotel/guest house
7103 per day? 7500 4500 2250 750 B
For officers in Pay levels
12 and 13 Expenditure up
to ____ can be
reimbursed on account of
taxi charges in respect of
local journey on duty per No such
7104 day? 50 KMs 25 KMs Rs. 338 limit A

For officers in Pay levels


12 and 13 Rs. ____ can be
reimbursed on account of
7105 food bills per day? 1500 1200 1000 900 C
For officers in Pay levels
14 and above Expenditure
up to ____ can be
reimbursed on account of
taxi charges in respect of
local journey on duty per No such
7106 day? 50 KMs 25 KMs Rs. 338 limit D

For officers in Pay levels


14 and above Rs. ____ can
be reimbursed on account
7107 of food bills per day? 1500 1200 1000 900 B
For officers in Pay levels
14 and above Rs. ____ can
be reimbursed on account
of stay in hotel/guest
7108 house per day? 7500 4500 2250 750 A
For officers in Pay levels 9
to 11 and above Rs. ____
can be reimbursed on
account of stay in
hotel/guest house per
7109 day? 7500 4500 2250 750 C
For officers in Pay levels 9
to 11 Expenditure up to
Rs.____ can be
reimbursed on account of
taxi charges in respect of
local journey on duty per No such
7110 day? 338 225 113 limit A
For officers in Pay levels 9
to 11 Rs. ____ can be
reimbursed on account of
7111 food bills per day? 1500 1200 1000 900 D

For officers whose pay in


civil post is fixed without
taking into account his pay
entire pension, the DA will pension + actually
7112 be based on the ______? entire basic pay pension pay drawn D
For Out patient treatment
in empanelled hospital Any
CGHS beneficiary can Registere
obtain medicines from Hospital where d Medical
7113 _____? treatment taken CGHS Dispensary A or B shop B
For passing requisition on
account of advance of
TA/DA, passing powers of
7114 AAO is up to ____? Full Powers 25000 100000 500000 A

For Pay level 1 to 5


Reimbursement of
Hotel/Guest House per
day is admissible up to Rs.
7115 _____ during official tour? 450 750 2250 4500 A
For Pay level 1 to 5 Food
bill per day is admissible
up to Rs. _____ during
7116 Official Tour? 500 800 900 1000 A
For Pay level 1 to 5 Taxi
(Non AC) charges within
the city per day is
admissible up to Rs.
_____ during Official
7117 Tour? 113 225 338 500 A
For Pay level 12 and 13
Food bill per day is
admissible up to Rs.
_____ during Official
7118 Tour? 1000 1200 1500 1800 A

For Pay level 12 and 13


Reimbursement of
Hotel/Guest House per
day is admissible up to Rs. No such
7119 _____ during official tour? 2250 4500 7500 limit B
For Pay level 12 and 13
Taxi (AC) charges within
the city per day is
admissible up to _____ As per
7120 during Official Tour? Rs. 500/- 100 KMs 50 KMs actual C

For Pay level 14 and


above Reimbursement of
Hotel/Guest House per
day is admissible up to Rs. No such
7121 _____ during official tour? 2250 4500 7500 limit C
For Pay level 14 and
above Taxi (AC) charges
for travel within the city
per day is admissible up to
Rs. _____ during Official As per
7122 Tour? 338 500 225 actual D
For Pay level 14 and
aboveFood bill per day is
admissible up to Rs.
_____ during Official
7123 Tour? 1000 1200 1500 1800 B
For Pay level 6 to 8
Reimbursement of
Hotel/Guest House per
day is admissible up to Rs.
7124 _____ during official tour? 500 750 2250 4500 B
For Pay level 6 to 8 Food
bill per day is admissible
up to Rs. _____ during
7125 Official Tour? 500 800 900 1000 B
For Pay level 6 to 8 Taxi
(Non AC) charges within
the city per day is
admissible up to Rs.
_____ during Official
7126 Tour? 113 225 338 500 B
For pay level 8 officer,
Hotel charges are payable
at Rs. ____ per day in the
case of Class 'X'
7127 City? 2250 1500 1200 1000 D

For Pay level 9 to 11


Reimbursement of
Hotel/Guest House per
day is admissible up to Rs.
7128 _____ during official tour? 2250 4500 750 3000 A

For Pay level 9 to 11 Food


bill per day is admissible
up to Rs. _____ during
7129 Official Tour? 1000 1200 900 1500 C
For Pay level 9 to 11 Taxi
(AC) charges within the
city per day is admissible Not
up to _____ during Admissibl
7130 Official Tour? 338 500 225 e D
For Pay level 9 to 11 Taxi
(Non AC) charges within
the city per day is
admissible up to Rs. Not
_____ during Official Admissibl
7131 Tour? 338 500 225 e A
For procurement
proposals costing more
than ____ Advertised No such
7132 Tender Enquiry is a must? 25 lakhs 2.5 Lakhs 25000 rule A
For service personnel
treatment in civil
hospitals, where
reciprocal arrangements Unit
are made, Civil Accounts where the
Officer will raise debit Nearest MH of the Nearest MH to person is
7133 against ___? civil hospital the Unit serving CDA D
For Temporary officials,
____ EOL can be granted
7134 on one occasion? 180 120 60 30 D
For Territorial Army
offices Increment is
granted on completion of
_____ of embodied 6 months
7135 service? continuous service 365 days Both None B
For the days of _____ on
7136 tour, DA is admissible? Restricted Holiday Leave Both None D
For the grant of first rate
of GS Pay, the NCO has
not incurred more than
one red ink entry in his
conduct sheet during __
years’ preceding the
date from which it is
7137 granted? 5 4 3 2 D

For the officer of pay level


8, when Hotel charges are If asked
paid at a higher rate on by the If asked
account of 'X' Compete by Audit
class city, is production of nt Authoritie
7138 vouchers required? Yes No Authority s A
For the purpose of Cash
Inspection, units fall
7139 under ___ categories? Four Three Two One C
For the purpose of
Counting of past service in Regional
the case of PBORs, the CDA of
same need to be sent to the
____ for necessary CDA (Army) concerne CDA (PD)
7140 action? PCDA (P) Allahabad Meerut d PAO Meerut A
For the purpose of
determination of the fees
of the arbitral tribunal and
the manner of its
payment to the arbitral
tribunal, the ____ may
frame such rules as may Arbitration High Any of the
7141 be necessary? Parties concerned Tribunal Court three C
For the purpose of food
bills, if absence from
H.Qrs. Is 6 to 12
hours____% of amount
as per entitlement is
7142 admissible for that day? 0 50 70 100 C
For the purpose of food
bills, if absence from
H.Qrs. Is less than 6 hours
____% of amount as per
entitlement is admissible
7143 for that day? 0 30 50 70 B
For the purpose of food
bills, if absence from
H.Qrs. Is12 to 24
hours____% of amount
as per entitlement is
7144 admissible for that day? 0 50 70 100 D
For the purpose of HRA,
cities/towns have been
classified into how many
7145 classes 3 - A, B, C 3 - X, Y, Z 2 - A, B 2 - X, Y B
For the purpose of
recovery of Income Tax,
arrears of salary are accounte
deemed to be the salary d for by IT
on the date on which they authoritie
7146 are _______? Received fell due s claimed A
For the purpose of Scale
Audit, ____ month’s
strength returns of
Officers in each half year
are selected by Wing
7147 Officer? One month 2 months 3 months None A

For transferring vehicles Ministry


from one unit to another Station Army of
7148 whose orders are required Commander PCDA/CDA H.Qrs. Defence C
For transportation of
luggage on account of
transfer, ____ kgs of
luggage can be admitted
for officers of pay level 12
7149 & above ? 1500 3000 6000 No limit C

For transportation of
luggage on account of
transfer, ____ kgs of
luggage can be admitted
7150 for officers of pay level 8 ? 1500 3000 6000 No limit C
For which of the following
expenditure, voting by Pay and Vote On
Parliament is not Charged Allowances of Account All the
7151 required? Expenditure Employees Budget three A

For which of the following


occassions, GPF Advance Education of family
7152 cannot be taken? members Pilgrimage None Both C
For which of the following
periods, CEA is not
admissible for
7153 employees? Leave Suspension Dies Non None C
For which of the following
purposes Jeeps and Motor
cycles can be hired out by Recreational
7154 Army Units? Amenity purposes purposes Both None D

For works scheduled to be


completed within _____
years, Escalation except
statutory increases not to
7155 be incorporated? 1 2 3 5 B
Formation Engineers are
provided with S&S
Imprest under the Any of the
7156 sanction of ____? GOC in C E-in-C CE, Corps three C
Formation Engineers Through
execute OP Works Civil Any of the
7157 ordered on them ____? Through Contracts Departmentally Agencies three B
Formation of New MES
District requires the
7158 sanction of _______? GOI E - in - C CE CWE A
Formation of New MES
division requires the Government of Commander Chief Engineer
7159 approval of _____? India works Engineer Engineer in Chief D
Formats and fly leaf
instructions of registers
maintained by
Controllers’ offices are OM II
7160 prescribed in _____? OM I OM II Volume II Volume I OM XI B
Forms in which the
accounts should be kept
in the offices of the DAD
are prescribed by the
7161 _____? PCsDA/CsDA CGDA Both None B
Forwarding of pension
paper to Accounts Officer
is supposed to be done
not later than____
months of date of
7162 retirement? 12 6 4 3 C
FRBM Act was published 01.07.200 26.08.200
7163 on _____? 26.01.2003 01.04.2003 3 3 D
Freak rates are those,
which in the opinion of
Accepting officer are Either a Lowest
7164 ____? Abnormally high Abnormally low or b rate C
Free Rations should not admitted
be drawn in respect of provided with Train to All the
7165 individuals Ration on leave Hospital three D
Fresh approval should be
obtained in an approved
work is not commenced
within ___ of the date of
7166 administrative approval? 6 months 12 months 2 years None B

Fresh numbers will be


started for Part I and Part Any one
II Office orders from the 1st date of a,
7167 ________ of each year 1st April 1st July January b, c C
From ____ onwards, the
responsibility for
compiling the accounts of
Defence Services has been 01.10.197
7168 entrusted to CGDA 01.01.1976 01.04.1976 6 None C
From ____, UPSC have
introduced a new
procedure under the
`Single Window System'
for scrutiny on the spot in 01.06.201 01.08.201
7169 promotion cases? 01.01.2010 01.04.2010 0 0 D
From _____, personnel of
the DAD are governed by
Fundamental Rules in all
matters in which they
were previously governed
7170 by CSR? 01.01.94 01.04.62 01.07.76 01.10.93 C
From ________ ACR has 15.10.200 01.04.200
7171 been renamed as APAR? 14.05.2009 01.09.2008 9 9 A
From 2002-03 onwards
the budgetary MOD
requirements of Coast (Civil) to
Guard Organization have MOD (Civil) to Ministry
been transferred from the Ministry of Finance Ministry of of Home
7172 Grants of __ to __? to MOD (Civil) Finance Affairs None A

From which of the


following records, it is
ensured by PCDA (O) that Non
no officer is paid by more Effective All the
7173 than one Ledger Wing? Visual Chart Central Index list three B
From whom Field Imprest
Holder is supposed to Either of
7174 draw funds? Regional CDA Field Cashier a, b None C
FRSR made applicable to
Defence Accounts
Department employees 01.01.200
7175 w.e.f. ____? 01.01.1922 01.07.1976 1.10.1993 4 B
Full Field Cashier Report
after the closing of March
is supposed to be
submitted by
Accounts/Field Cashier
Sub Section to PCDA by
7176 ___? 31st March 30th April 31st May 30th June D
Air Force
Central
Air Force Chief Air Force Civil Accounts
7177 Full form of AFCAO is ___? Accounts Officer Accounts officer Office None C
Full pay and allowances
are payable to the Death before
government servant finalization of the
under which of the When Minor Disciplinary
7178 following circumstances? penalty is awarded proceedings Both None C
Full pension is admissible
to the employees retiring No such
with minimum qualifying minimum
service of not less than prescribe
7179 ___years? 10 20 33 d A
Full value of stores will be
charged against the
department concerned, if
AOC stores issued on loan
are not returned by them 12
7180 within ____? 3 months 6 months 9 months months B
Fundamental Rules came 26.01.195 01.10.197
7181 into force w.e.f. _____? 01.01.1922 15.08.1947 0 6 A
Funds for the
repairs/maintenance of
DAD buildings including E section
internal Electric AO GE of
installation and roads will Admin section of concerne PCDA/CD
7182 be projected by ___? PCDA/CDA GE concerned d A B
Funds to Field Cashier are Regional CDA
supplied by which of the nearest to Field
7183 following officers? Cashier PCDA (O) Both None B
Duty
Administrative Disciplinary assignme
7184 Furlough is a kind of Action action Leave nt C
Furnishing of particular of
qualifying service etc. to
retiring Government
servant is done ____
7185 months in advance? 12 8 6 3 B

Furnishing Ticket Number,


PNR No. within ____ days
of drawing the advance is
7186 mandatory under LTC? 15 10 5 3 B
Furniture being declared
surplus by CE will be By sale by
disposed in which of the By Sale to other private All the
7187 following methods? Govt. Departments by Public auction treaty three D
Furniture purchased at a
cost of 10000/-.
Depreciation @ 10% in
straight line method if
charged, value of asset
will be ____ after two
7188 years? Rs. 8000/- 8100/- 9000/- 9800/- A
Furniture purchased at a
cost of 10000/-.
Depreciation @ 10% on
written down value
method if charged, value
of asset will be ____ after
7189 two years? Rs. 8000/- 8100/- 9000/- 9800/- B
Furniture should not be
transferred from one
army unit to another
without the consent of Station PCDA/CD
7190 _____ Commander GOC in C GE A C
Deduct
Furniture worth Rs. 1000 Rs. 200
sold for Rs. 800 in from
exchange offer for Furniture
another item worth Rs. and post
3000 and a net invoice of Rs. 200/- Post Rs.
Rs. 2200 passed through Add Rs. 200/- to on the 200/- on
furniture account. How furniture and post debit side the debit
the adjustment in final Rs. 200/- on debit Deduct Rs. 200 of P&L side of P&
7191 accounts is done? side of P&L A/c from Furniture A/c L A/c C
Deduct
Rs. 2200
from
Machiner
y A/c and
Add Rs.
2200/- to
Furniture
A/c.
Deduct Rs. 2200 Deduct
Furniture worth Rs. 1000 from Machinery Add Rs. Rs. 200/-
sold for Rs. 800 in A/c and Add Rs. 2200 to from
exchange offer for 2200/- to Machiner furniture
another item worth Rs. Furniture A/c. y A/c and A/c and
3000 and a net invoice of Deduct 800/- Deduct post Rs.
Rs. 2200 passed through Add Rs. 200/- to from Furniturre Rs. 1000/- 200/- on
Machinery account. How furniture and post A/c and post Rs. from debit side
the adjustment in final Rs. 200/- on debit 800/- on credit Furniture of P&L
7192 accounts is done? side of P&L A/c side of P&L A/c A/c. A/c D
Goods to be
manufactured or Goods to be
acquired by the supplied in future
Future goods means seller after the in addition to the
______ as per sale of making of the existing contract
7193 goods act? contract of sale of sale Both None A
Governm Governm
Government ent ent
GAD with reference to SBI Accounts Government Accounts Accountin
7194 Mumbai represents ____? Department Accounts Division Directives g Design A
Double
GE (I) will exercise the the As
financial powers of powers of decided
7195 _____? CWE GE GE by CE B
GE can enter into
contracts whose value is
7196 up to Rs. ______? 10 lakhs 15 lakhs 50 lakhs 150 lakhs C
GE can execute the works
without waiting for the When Armed
permission of forces are called On the grounds of Imminent
administrative authority out in aid of civil urgent Military Danger to All the
7197 in cases of ___? power necessity Buildings three C
GE is authorized to place
Supply orders on account
of Local Purchase of
stores costing up to Rs.
7198 _____ (lakhs)? 0.75 1 1.5 2 C
GE is responsible to act as
Technical Advisor at the All the
7199 _____ level of Army? Sub Area Area Command three A
GeM portal is hosted by
7200 ____> MOD MOF DGS&D None C
General Conditions of
MES contracts are
stipulated in which of the IAF CDA IAFW
7201 following forms? IAFW 2249 IAFZ 2209 336 2159 A
General Financial Rules
were issued for the first
7202 time in ______? 1947 1950 1963 2005 A
General Reserve Engineer Military
Force (GREF) is a part of Border Roads Coast Guards Engineer All the
7203 ___? Organization Organization Service three A
Gentlemen or Lady Cadets
are entitled to a stipend
of Rs. ___ per month,
while undergoing
7204 training? 47600 56100 61300 69400 B
Go-A head sanction issued
by CFAs will not exceed
____% of rough cost
estimate for the entire
project made by Engineer
7205 authorities? 5 10 15 20 D

Goods are divided into


____ caterogires with
reference to the fact that
7206 they come in or go out ? 1 2 3 4 D

Goods identified and


agreed upon at the time a
contract of sale is made
are defined as ____ under Titled Pending
7207 sale of goods act? Future Goods Specific Goods Goods Goods B

Goods to be
manufactured or
produced or acquired by
the seller after the making
of the contract of sale are
defined as ____ under Titled Pending
7208 Sale of Goods Act? Future Goods Liable Goods Goods Goods A
Goods worth Rs. 5000/-
are destroyed by a fire
accident. Insurance
company admitted a claim
for Rs. 4000/-. What will Rs. 1000/-
be entry in the balance Rs. 1000/- on
sheet after doing the Rs. 4000/- on Rs. 4000/- on on assets liabilities
7209 adjustment? assets side liabilities side side side A
Rs. 5000/-
Credit in
Trading
A/c, Rs. Rs. 5000/-
1000/- Credit in
Goods worth Rs. 5000/- Debit in Trading
are destroyed by a fire P&L A/c Account
accident. Insurance and Rs. and Rs.
company admitted a claim Rs. 1000/- on P&L Rs. 1000/- on P&L 4000/- on 5000/- on
for Rs. 4000/-. What will A/c Debit side and A/c Credit side Assets Assets
be entry in the Final Rs. 4000/- on and Rs. 4000/- on side of side of
Accounts after doing the assets side of assets side of Balance Balance
7210 adjustment? Balance Sheet Balance Sheet Sheet Sheet C
Goods worth Rs. 5000/-
are destroyed by a fire
accident. Insurance
company admitted a claim
for Rs. 4000/-. What will
be entry in the P&L A/c Rs. 4000/- Rs. 4000/-
after doing the Rs. 1000/- on Rs. 1000/- on on Debit on Credit
7211 adjustment? credit side Debit side side side B

Government Account
means account relating to
which of the following? 1.
Consolidated fund of India
2. Public Account of India
3. Contingentcy Fund of All the
7212 India? 1, 2 1, 3 Only 1 three D
Government Accounting
Rules came into force 01.04.198 01.10.199
7213 w.e.f. _____? 01.10.1976 01.04.1990 3 3 B
Government Accounts are
7214 kept in ____ parts? 5 4 3 2 C
Government accounts are
maintained on ______ Half
7215 basis? Calendar year Financial year yearly Quarterly B
Government Promissory
Notes, when submitted as
Security by vendor, they 5% below market
are accepted at which price or face value Face market
7216 value? whichever is less Surrender value value price A
Government servant can
appeal against
punishment order issued
against him within ___
days of receipt of such
7217 order? 90 60 45 30 C

Govt. transport from unit Admissibl


lines to Railway station for e
ORs proceeding on leave Not irrespecti
is admissible when the admissibl ve of
7218 distance exceeds 8 Kms 1.5 Kms e at all distance B
GPF amount can be
nominated to ____ family No such
7219 members? One Two Three limit D
GPF Rules are applicable
to Central Government
employees appointed on
or before 31.12.2003. GPF Temporary
subscription is not Government
mandatory for which of servants after
the following continuous service re-employed
7220 Officers/staff? of one year pensioners Both None D
GPF Rules are applicable
to employees appointed 01.01.200 31.03.200
7221 on or before ____? 31.03.2003 31.12.2003 4 4 B
GPF subscription can be
7222 enhanced ____ in a year? No limit Once Twicce Thrice C
GPF subscription can be
7223 reduced ____ in a year? No limit Thrice Twicce Once D

GPF withdrawal at 90% of


the balance can be taken
by an employee without
assigning any reason ___
7224 in entire service? No limit Once Twicce Thrice B

Grade pay Rs. 5,400 in PB-


2 and Rs. 5,400 in PB-3 (VI differentl
CPC) will be considered depends y by
____ for the purpose of as separate grade on case different
7225 the MACP Scheme? as same grade pay pays by case depts. B
Grading in APAR is
required to be
communicated to the
individual concerned, as a
far as possible within reasonabl
___from the date of two e time
7226 acceptance? 15 days one month months period B
Grant of leave to CGDA Defence
7227 requires the sanction of MOD MOD (Fin) Secretary None B
Grants in aid may be
sanctioned to meet the
expenditure already
incurred not earlier than
______ prior to the date Cannot be
7228 of issue of the sanction sanctioned 6 months 1 year 3 months C
Grants in Aid of Revenues
will be paid by Central Public
Government to State Consolidated Fund Contingency Fund Account None of
7229 Governments from of India of India of India the above A
Gross domestic product,
reckoned at constant
prices, as published by the
Central Statistics Office
from time to time is Real
7230 known as ___? Revised GDP GDP Growth Real GDP Output C
Ground balance of all
items in a ASC retail shop
is supposed to be checked
by the In charge of the
shop at least once in
7231 every ______? Quarter Month Fortnight week C
Ground rent of Rs. 5000/-
in respect of items
auctioned can be waived
7232 off by GE CWE CE E in C D
Group 'D' post
has been re-classified as
7233 MTS under ___ CPC 4th 5th 6th 7th C
Group 'D' post has been re-
classified as MTS under
7234 ___ CPC 4th 5th 6th 7th C
Growth in real gross Real
domestic product is Output
7235 known as ____? Revised GDP GDP Growth Real GDP Growth D
Half day leave can be
granted when the
employee applies for Leave Not All the
7236 ____? CL HPL Due three A
Half pay leave to be
credited every half year
will be reduced at the rate
of ___of the period of dies
non in the preceding half
7237 year? 1/10th 1/18th 1/20th 1/15th B
Handing and taking over
of stores should take
place in the case of leave
of the store keeper for
7238 more than __ days 7 10 14 30 A

HAUCA is an allowance
granted to Army Officers
based on ______ of the
location after fulfilling the Operation
7239 prescribed conditions? Area Height Depth al risk B
HBA is admissible to who
among the following Governed by
Central Government Payment of
7240 employees? All permanent Wages Act Both None C

Head of accounts under


which transactions closing
to balances are recorded,
carried forward to the
next financial year which
includes heads of Debts,
Loans, Advances,
Provident Funds, Reserve
Funds, Deposits and
Advances and Suspense, Sub Major
7241 Miscellaneous are called? Debt Heads Minor Heads Heads Heads A
Heads of account under
which are recorded all
proceeds of taxation and
other receipts classed as
revenue and the
expenditure met there Expenditure Debt Revenue
7242 from are known as ___? Receipt heads heads heads heads D
Heating expenses when
given in trial balance, it
will be posted in ___ of Profit and loss Balance Any of the
7243 final accounts? Trading Account account Sheet three A
Higher Audit of
“Contract
Management? especially
Contracts relating to
acquisition of weapon Store
systems is the duty of __ Store Contract Audit
7244 Section of PCDA? IFA Cell section Section IA cell D
Highly Active Field Area
Allowance is not
admissible to the officers
working in which of the Military Training All the
7245 following units? Military Farms Engineering units Centres three D
Hindi cell in a Regional
PCDA/CDA office
functions under _______
7246 section? IA Admin Legal cell O&M B
Hire charges for special
T&P given by MES to
Contractors are
recoverable on per day
basis. A day means ___
7247 Hours? 24 12 8.5 8 D
Hiring of properties by
Defence Services, which
are required for more
than ____ years, requires
7248 the approval of the GOI? 10 5 3 2 A
Hiring of properties by
MES which are required
for more than ten years
requires sanction of PCDA/CD
7249 Â-Â-Â-Â-___? GOI MOD CGDA A A

Holding of court of inquiry Loss not due to


is not mandatory in which theft, fraud or Loss due to theft
7250 of the following cases? neglect is less than 10000 Both None C

Holding of court of inquiry


to investigate losses due
to theft, fraud or neglect
may be dispensed with by
the CFA at his discretion Cannot be
when reported loss is less dispensed
7251 than Rs. ____? 20000 15000 10000 with C
Home Town once
declared can be changed any
only on ____ with the Cannot be number
approval of Head of the changed of
7252 Department? Two occasions One occasion at all occasions B
Homogeneous schemes
under a programme
especially those involving
small outlays, should be
grouped into suitable ___
7253 Heads? Major Minor Detailed None D
Appointed as Temporar
Arbitrator in case y increase
of dispute in work
For contribution of between due to
Honorarium is paid to articles on subject Department holding of
Government servant in matters with which (other than he is special
which of the following he is officially working) and a conferenc All the
7254 cases? concerned private party es three B

The
difference
between
permanen
t officer
outfit
allowance
and outfit
In full allowance
after 7 granted
years at the
Hony. Commissioned from the time of
officer when granted date of grant of
permanent commission, Hony. Hony.
he is entitled to out fit 1/3 of New Out fit Commissi Commissi
7255 allowance of In full allowance on on D

Horsed Cavalry Regiments


function under which
7256 corps of Indian Army? Artillery Armoured Ordnance Infantry B
Hostel subsidy is
admissible in respect of Day boarding whom CEA is
7257 ____? children admissible None Both C
Hostel Subsidy is
admissible to an
employee who keeps
his/her child in a hostel of
a school located beyond a
distance of ___ KMs from
7258 residence? 50 75 100 500 A
Hostel subsidy is
admissible to Government
servant for keeping
children in the Hostel of a
residential school away
from the station he/she is
posted/or is residing
irrespective of any
transfer liability, Located
beyond a distance of ____
7259 KMs from Residence? 250 150 100 50 D
Hotel/Guest House
receipts are not required
for submission by
employees of pay levels
while submitting TA/DA
7260 claim for TD? 1 to 5 6 to 8 Both None C
House Building Advance
together with Interest is
recoverable in ___
number of instalments
7261 (Maximum)? 180 240 300 200 B
House of People when
Proclamation of No such
Emergency in operation provision.
can be extended by Should be
Parliament by law for not dissolved
exceeding ____ at a time after 5
7262 ? 3 months 6 months One year years C
How many basic forms of
Letter of Credits are
applicable for Defence
Departments regarding
7263 Foreign Procurement? 7 6 5 4 D
How many branch
accounts offices are
functioning under PC of A
7264 Kolkata? 51 12 63 39 D
How many Branch
Accounts Offices are there
in India under PC of A
catering services to
7265 Ordnance Factories? 40 41 44 51 B
How many cases Retired
officer can handle as
7266 Inquiry Officer at a time? 2 3 4 20 C
How many cases Retired
officer can handle as
7267 Inquiry Officer in a year? 2 4 10 20 B
How many cases Serving
officer can handle as
7268 Inquiry Officer at a time? 1 2 4 10 B
How many cases Serving
officer can handle as
7269 Inquiry Officer in a year? 1 2 4 10 D

How many classes of


Payment Indents are dealt
by AFMSDs in respect of
7270 Payment Issues? 5 4 3 2 C
How many Coast Guard
Districts are there in
7271 India? 11 12 5 4 A
How many Commands are
7272 there in Army? 7 6 4 8 A
How many copies of
Consolidated Annual
Accounts of Cantonment
Board are received by
7273 LAO? Four Three Two One C
How many copies of issue
vouchers are prepared
when stores are
transferred from a
consuming unit to
another? Which copy is 4 copies, 4 copies,
7274 left over? 4 copies, A copy 4 copies, E copy B copy D copy D
How many copies of Issue
vouchers are sent by
Army unit to their
dependent LAO, when it
pertains to transaction
7275 with in the unit? One Two Five Six A
How many copies of loss
statement are prepared
by the units to write off a
7276 loss? 2 3 6 10 C
How many copies of
MROs are prepared by
units when depositing
money into Government
7277 Treasury? 2 3 4 5 B

How many copies of


packing accounts are sent
by ISM London to Landing
Officer in respect of
7278 Imported Stores? 4 3 2 1 C
How many DAD cells are
7279 functioning in DAD 5 4 3 2 B
How many days of
accumulated EL can be
enchased at the time of Entire EL
retirement by a at his
7280 Government Employee? 240 300 360 credit B

How many days of


compensatory leave can
be taken by a Government
7281 Servant at a time? 1 2 3 5 B
How many days of Leave
Not Due can be granted to
a Government Servant in
7282 the entire service? 365 360 366 300 B
How many Demands for
Grants are prepared for
7283 Defence Pension 1 2 3 5 A
How many Demands for
Grants are prepared for
7284 MOD (Civil) 1 2 3 5 A
How many Demands for
Grants are presented to
Parliament under Civil
7285 Estimates of Defence? 2 4 6 8 A
How many Demands for
Grants are submitted by
MOD since the FY 2016-17
as a part of Budget
7286 Estimates? 7 6 5 4 D
How many Demands for
Grants are submitted in
Defence Services Budget
Estimates on Capital
7287 account? 1 2 3 4 A
How many Demands for
Grants are submitted in
Defence Services Budget
Estimates on Revenue
7288 account? 4 3 2 1 D
How many Departments
are functioning under
7289 Ministry of Defence? 4 5 6 7 A
How many departments
are functioning under
7290 MOD? 5 4 3 2 B
How many
digits/alphabets will you
find in the CDA (O)
Account Number
containing the Account
Number properly allotted
7291 to Army Officer? 4 and 3 5 and 2 1 and 6 6 and 1 D
How many DPDOs are
7292 functioning in DAD? 51 12 63 44 C
How many DPDOs are
functioning under CDA
7293 (PD) Meerut? 12 51 63 None B
How many DPDOs are
7294 functioning under DAD? 63 44 39 12 A
How many Flag Officers
Commanding in Chief are
functioning under Indian
7295 Navy? 5 4 3 2 C
How many groups
function under Technical
7296 Section of PCDA (O)? 2 3 4 5 A
How many MACP up
gradations are admissible
7297 for a PBOR in his career? 1 2 3 4 C
How many Members of
Parliament are there in
the Official Language
7298 Committee? 15 20 25 30 D
How many minimum
members should be
nominated in a Purchase No such
7299 Committee by the CFA? 2 3 4 rule B
How many National
Holidays will be observed
7300 by DAD Offices? 5 6 17 3 D
How many Ordnance
Factories are there in
India for which PCof A and
their sub offices are
7301 catering services? 35 39 44 51 B
How many pay levels are
prescribed in 7th CPC
(excluding partition like 13
7302 A etc.)? 18 17 16 15 A
How many payments on As More
account of advance of pay decided than one
can be made from Imprest by the with prior
to the same individual in a Imprest permissio
7303 day? Only One Two Holder n of CDA A
How many PIFAs are
7304 functioning under DAD 10 8 6 5 D
How many private sector
banks have been
authorized by RBI for
conduct of all types of
Government
7305 Transactions? 2 3 4 5 C
How many PSO assist
7306 Chief of Air Staff? 5 4 3 6 B

How many quarterly


progress reports are
submitted by PCsDA/CsDA
on account of follow up
7307 reports of AAC? 4 3 2 1 B
How many Regional
PCsDA are there at
7308 present in DAD? 12 13 6 7 C
How many Regional
Principal Controllers are
functioning in Defence
7309 Accounts Department 12 10 6 5 C
How many Regional
Training Centres are
7310 functioning under DAD? 3 4 5 6 C
How many sets of
specimen signatures are
to be sent to CDA office
for allotment of Imprest
7311 Account Number? 3 4 5 6 D
How many slab rates are
7312 prescribed in GST? 4 5 6 7 A
How many States are
7313 there in India as on date? 29 28 27 26 B
How many times a
government employee
can be sanctioned HBA in No such
7314 the entire service? once twice thirce limit A
No such
restriction
on
Number.
But
Quantity
and time
frame
have to
How many times a Repeat be
7315 Order can be placed? Only once Twice Thrice complied A
How many times an
employee is permitted to
change his GPF
Nomination while in
7316 service? No limit 2 3 Only once A
How many times an
employee is permitted to
change his Home Town
7317 while in service? No limit 2 3 Only once D
How many types of Taxes
are defined under GST Act
7318 ? 3 4 5 6 B
How many Union
Territories are there in
7319 India as on date? 7 8 9 10 B
How many up gradations
are admissible MACP
Scheme to the Central No such
7320 Government Employees 4 3 2 limit B
How many volumes of
cash assignment cash
book is supposed to be No such
7321 maintained by GE? 2 3 4 limit A
How many vouchers of E a, b a,b
copies must be paired by whicheve whicheve
7322 consignor LAO 0.01 60 vouchers r is more r is less D
How manyminum
members should be
nominated in a Purchase No such
7323 Committee by the CFA? 2 3 4 rule B
How much % of TA/DA
advance is payable for
7324 Temporary Duty? 75 80 90 100 D
How much accumulation
is retained by
Government when an
employee exits from NPS
before attaining the age
7325 of superannuation? 0.4 0.2 0.8 0.6 C
How much amount is
payable on account of
Funeral Expenses for
7326 Army personnel? 8000 9000 10000 15000 B
How much amount is
payable on account of
Gallantary Award Ashok
7327 Chakra 10000 6000 5000 4500 B
How much amount is
payable on account of
Gallantary Award Kirti
7328 Chakra 10000 6000 5000 4500 D
How much amount is
payable on account of
Gallantary Award Mahavir
7329 Chakra 10000 6000 5000 4500 C
How much amount is
payable on account of
Gallantary Award Param
7330 Vir Chakra 10000 6000 5000 4500 A

How much amount is


payable on account of
7331 Gallantary Shaurya Chakra 4500 3500 3000 1000 C
How much amount is
payable on account of
7332 Gallantary Vir Chakra 4500 3500 3000 1000 B
How much amount is
payable on account of
7333 Sena Medal 4500 3500 3000 1000 D
How much amount is
payable to PBORs on
account of Composite
Personal Maintenance
7334 Allowance per month 100 95 90 75 C
How much amount is
payable to PBORs on
account of Rum
Allowance per month in
Field area above 9000
7335 feet? 360 248 225 158 A
How much amount is
payable to PBORs on
account of Rum
Allowance per month in
Field area Below 3000
7336 feet? 68 158 225 248 B
How much amount is
payable to PBORs on
account of Rum
Allowance per month in
Field area between 3000 -
7337 4999 feet? 68 158 225 248 C
How much amount is
payable to PBORs on
account of Rum
Allowance per month in
Field area between 5000 -
7338 8999 feet? 68 158 225 248 C
How much amount is
payable to PBORs on
account of Rum
Allowance per month in
7339 peace area? 68 158 225 248 A
How much Extension of
Time can be granted to IO
to submit Inquiry report in
a Disciplinary case at a
7340 time? 20 days one month 3 months 6 months D
How much of fee is
charged to provide
information under RTI Act,
through a diskette or
floppy if desired by the
7341 applicant? Rs. 2/- Rs. 10/- Rs. 25/- Rs. 50/- D

7342 HPL can be availed _____? With MC Without MC Both None C


HQ SC Pune referred a
question relating to the
interpretation of the He can
orders of GOI involving refer with He can
financial consideration proper refer in
without making reference justificati general
7343 to PCDA SC. Comment In order Not in Order on matters B
HRA @ 24% on Basic pay
is not admissible to
government servant
working at which of the
7344 following places? Pune Ahmedabad Bangalore Nagpur D
HRA is admissible at which
of the following rates
depending up on the 6, 12,
classification of 10, 20, 30% of 18% of 4, 8, 12%
7345 cities/towns 8, 16, 24 % of B.P B.P. B.P. of B.P. A

For the
first 180
days and
beyond
this
period
payment
will be
subject to
furnishing
the
required Not
HRA is admissible during For the first 90 For the first 180 certificate admissibl
7346 suspension days days s e at all C
Drawing
HRA is admissible to Project
which of the following Residing in Govt. Residing in Own Allowanc
7347 employees? Quarters House e None B

HRA is payable @ ___% of


Basic pay for employees
working in Class
7348 'X' cities? 24 16 8 None A
HRA is payable with Deends
reference to the place of on case to
7349 ___? Residence Duty a or b case B
HRA shall not be less than
Rs. _____ for Y class No such
7350 cities? 5400 3600 1800 provision B
Husband and wife both
are central government
servants. _ will prefer the
claim, in case no Whoever
declaration is given by has Whoever
them as to who will prefer higher has lower
the claim for Medical entitleme entitleme
7351 Treatment? Husband Wife nt nt A

IAB-64 is used as ____ TA/DA


7352 with reference to PBORs? IRLA Sheet Roll Pay Book claim C

IAF CDA -13 (Large) (Red)


is used for which of the
following DSOP fund Final
Settlement payments in Pre mature All the
7353 PCDA (O) Pune? Retirement Retirement Death three D
IAF CDA -13 (Large) is
used for which of the Terminal
following payments in Encashment of Credit Balance of Gratuity All the
7354 PCDA (O) Pune? Annual Leave IRLA Claim three D
IAF CDA -13 form is used
to issue a fresh cheque in
case of which of the Cheque All the
7355 following transactions? Cheque retuned Cheque cancelled lost three D
IAF CDA – 13 is
used for issuing Fresh Contingen All the
7356 ____? Cheque MRO t Bill three A
Register
IAF CDA – 336 is sued Cash of spoilt
7357 for ____? Punching Medium Schedule III Book cheques A

IAF CDA-13 forms should Addl.


be held under the CDA/Jt. PCDA/CD
7358 personal custody of ____? SAO (AN) GO (AN) CDA A B
Register
IAF CDA-345 is used for Punching Media Class 8 Punching Schedule of
7359 _____? other than Class 8 Medium III cheques C
IAFA - 125 is used for
which of the following Public Fund
7360 cash books? Cash Assignment Account Both None B
General Special
IAFW -2249 (published in Preparation of Condition condition
the form of book) deals Approximate Tender s of s of
7361 with ____ MES Contracts? Estimates documents Contracts Contracts C
IAFZ - 2212 is used by Mileage Vehicle
7362 units for ____? Vehicle Log Book Car Diary Card Register C
IAFZ 3033 is meant for
which of the following by Unit land Ration
7363 Army Units? POL stock ledger Vehicle log book Register Accounts D
IAFZ – 2197 (Revised) is
used by Army units for Requisition for Vehicle Vehicle
7364 _____? POL stock ledger POL Register Log Book D
IAFZ – 2209 is used for Payment Mileage
7365 _________? Vehicle log book transport indent card Car Diary D

IAFZ-2170 is used for Occupatio


7366 ____? Cash Book Ration Return n Returns Car Diary C
Idle time cost arising due
to normal and
unaboidable causes shoud
be charged as ____ to Other
7367 production? Direct cost Overhead profits None B
If ____ is received from
PCDA (O), AAO BSO will
clear the outstanding
rent/allied charges bill
concerned treating the Copy of Pay slip
same as recovered from Recovery reflecting Acknowle
7368 respective officers? Statement recovery dgement None C
If a book shop purchases
car for office use, it is
_____ expenditure for Any of the
7369 him? Revenue Deferred Revenue Capital three C
If a candidate wants to
apply for revaluation of
his answer sheet in
respect of a SAS paper,
___% marks he should
7370 have obtained? 36 35 33 30 D
If a car dealer purchases
car for resale, it is _____ Any of the
7371 expenditure for him? Capital Deferred Revenue Revenue three C
If a charged official dies
after Inquiry but before
issue of orders of penalty, Discretion Referred
what would happen to the would to
7372 case? Case closed Penalty awarded prevail President A
If a concession form has
been incorrectly
prepared, which of the Do proper Do proper
following action would alterations and alterations and Cancel
you suggest the Army unit Attest them with get them Attested and issue Any of the
7373 concerned? Full signature them by LAO fresh one three C
If a Deserter PBOR does
not surrender himself or if
he is not apprehended
within ___ from date of
desertion, he is dismissed
7374 from service? 7 years 3 years 2 years 1 year B
If a Draft Para is based on No need
a case taken up by In the to
internal audit, the fact is Through separate Draft Para acknowle
7375 acknowledged ______? In the reply communication itself dge C
If a enmployee is granted
Commuted leave and he
quits service voluntarily
without returning to duty,
it shall be treated as Unauthori
_____ and the excess sed
7376 leave salary recovered EL HPL EOL Absence B

If a final account of a MES Recovery


Contractor shows that he Recovery from any from
has been over paid, Excess other bill due to asking to deposit Security
7377 amount can be settled by him through MRO Deposit All the 3 D

Combined
cash book
with
If a firm has more than different
one account in different respective
banks, Cash Book is Separatly for columns As per
supped to be maintained Separately for each acounts in each for each convenien
7378 ____? bank account different bank Account ce D

No. A firm
As cannot
If a firm is owned by decided have
partners, profit & loss is by more
shared in ___ ratio by the As agreed upon Governm than one
7379 owners? All equally by them ent owner B
Amoumnt
to be Amoumnt
refunded to be
If a Government servant Amoumnt to be with no refunded
avails Encashment of EL refunded without interest along
for LTC, but not any Interest and being with
performed the journey, Amoumnt need not leave credited charged Interest
how the amount of be refunded and back after and leave and leave
Encashment and EL will be leave is not deucting one day credited credited
7380 regulated? credited back EL as a penalty back back D
If a government servant
retires while disciplinary
proceedings are pending,
he is not entitled to Commutation of
7381 _____? Gratuity pension Both None C

Date of
occupatio
n by
another
employee
If a government servant to whom
Surrender the
accommodation – HRA First of the next accodoma
is payable from _____, If month of 8th day of tion is Date of
7382 otherwise admissible? surrender surrender allotted Surrender D
distribute
d
between
the
different
If a Government servant Governm
works for more than one ents as
Government, his Both mutually
Travelling Allowance may Parent Governments 50- agreed
7383 be borne by _____? Government 50 upon any one C
If a Money Bill passed by
the House of People and
transmitted to the Council
of States for its
recommendations is not
returned to the House of
the People within the
period of ____, it shall be
deemed to have been
passed by both Houses at
the expiration of the said
period in the form in
which it was passed by Six
7384 the House of the People 14 days 30 days 3 months months A
If a posting is done as
"By XYZ A/c", it
means ____ side of ledger
7385 is operated? Debit Credit Both None B
If a posting is done as
"To ABC A/c", it
means ____ side of
7386 ledger is operated? Debit Credit Both None A
If a posting is done in
Machinery account
instead of Furniture should
account, then trial does not get Cannot not be
7387 balance _____? gets tallied tallied say prepared A
If a Principal
Controller/Controller
desires to relax audit
temporarily in a matter
which Concerns his own
office or his subordinate
offices, he should
invariably refer the case
to ____________ for
obtaining prior All the
7388 concurrence. C&AG CGA CGDA three C
Should
miss out
next unit
the
accounts
of which
He should are in
intimate good
If a prolonged stay is fresh state and
required in a unit by LAO, Entire half year Revised LAP will program return to
how the man days in LAP programme will be be submitted for me to it if
7389 will be adjusted? dislocated approval of M.O such unit possible D

If a soldier draws payment


from Imprest holder on
Acquittance Roll, the
same is debited by in __
instalments when details
7390 are received Four three two One D
If a voucher required to
support a charge is lost,
______ is required to be Certificate for
7391 submitted to audit? voucher lost Indemnity bond Both None A
If accredited bank is not Date
open on last working day mutually Day
(Due date of payment of agreed decided
salaries), payment is upon by by
made on ___ day of the DDO & PCDA/CD
7392 closed holidays? Following Preceding Bank A B
If advance drawn under
LTC claim within _____
from the date of return
journey has to be two three
7393 submitted? 15 days one month months months B
If advance not drawn
under LTC claim within
_____ from the date of
return journey has to be two three
7394 submitted? 15 days one month months months D

If an appointment is Officer holding


tenable in alternate ranks, higher ranks in a Holding higher
_________ can be held substantive rank in acting
7395 appointed to such post? capacity capacity Both None A
If an approved work is not
commenced within 12 Approval
months of date of Fresh of next
Administrative Approval, Revised Admin. Supplementary Admin. higher
7396 _____ must be obtained? Approval Admin. Approval Approval authority C
If an employee dies in
service, his family will be
eligible for immediate
monetary relief of Rs.
7397 ____ (Maximum)? 24000 16000 10000 8000 D
December
If an employee dies in the of the
middle of a month, Month prior to Month in year in
subscription for CGEGIS is month in which which which
7398 recovered up to ____? Date of Death died died died C
Withheld
claim will
be
disallowe
d.
Compete
nt
Authority
may
disallow
more
than two
Withheld claim will sets and
be disallowed. Next Withheld claim in
two sets � will be addition
HT/ Any place in disallowed. Next to any
India will be two sets � penalty
If an employee is found forfeited as per the One to HT and under
guilty for misuse of LTC, disallowed claim one to Any place Disciplina
which of the following pertains to HT/Any in India will be ry rules Any of the
7399 course of action is taken? Place in India forfeited three C
If an employee is
promoted to a higher
group in April of a year,
higher rate of CGEIS 1st
subscription will be 1st April of the 1st July of January of
7400 recovered w.e.f. ___? Date of Promotion year the year next year D
If an employee is
transferred to a non CGHS
station the family
members can avail
benefits under CGHS for 12
7401 _____? 6 months 8 months 9 months months A
If an employee joins in the
middle of the year, first July first July
CGEGIS subscription is first of the next first January of of the of the
7402 recovered from ____? month next year year next year B
If an employee joins in the
middle of the year, He will
be entitled to ____
benefits under CGEGIS till
his regular subscription is
7403 started? Savings, Insurance Savings Insurance None C
If an employee joins
service on 31st March,
How many days of EL is
admissible in the
7404 particular half year? 15 7 8 23 C
If an error in respect of a
nominal account is
noticed after the accounts P&L Rectificati
of the year are closed, Adjustme on not
rectification is carried out Suspense nt required.
by using the help of _____ Account, P&L Account, Simple
of the following Suspense Account, Adjustment Nominal noting is
7405 Accounts? Nominal Account Account Account enough B
If an error in respect of a
person's account is P&L
noticed after the accounts Adjustme Rectificati
of the year are closed, nt on not
rectification is carried out Suspense Account, required.
by using the help of _____ Suspense Account, Account, P&L Person&# Simple
of the following Person's Adjustment 39;s noting is
7406 Accounts? Account Account Account enough A
If an individual gets two
promotions in a quick
session say between 2nd
January and 30th June of Not
the same year, then available
option to get Refix the pay Both the for both
from DNI will be available Only for first Only for second promotio promotio
7407 for _____? promotion promotion ns ns B
He may
If an individual wishes to be
continue at hard/tenure allowed if allowed
station after completion administr only for a
of prescribed tenure He cannot be atively limited
7408 ______? He may be allowed allowed feasible period C

If an officer uses staff car


(Big car) for purposes
other than duty , which
are unavoidable, Rs. ____
7409 per KM is recoverable 4.5 5 5.5 6 D
If any change affects the
form of the Finance and
Revenue Accounts, it will
not be made without the
previous sanction of Any one Both a &
7410 ______? CGA C&AG of a & b b D
If any instance of variance
between the provisions of
DPMand other
Government Manuals
comes to notice, the
matter should be Ministry
immediately referred to Ministry of of All the
7411 ____for clarification CGDA Finance Defence three C
Requires
concurren
ce of IFA
when
If any item of goods is purchase
available on GeM portal, d from
procurement through other No such
7412 GeM is _____? Mandatory Optional sources rule A
If any part of a single
consideration for one or
more objects, or any one
or any part of any one of
several considerations for To be
a single object, is decided in
unlawful, the agreement each case
7413 is ____? Void Voidable Valid on merits A
If any transaction is not
adjustable either wholly
or in part for any reason
for want of supporting referred
documents DIDS should Returned to the to CDA referred
7414 be ___? originating CDA reversed Meerut to CGDA A

If as a sequel to
disciplinary case it is
considered by the
disciplinary authority that
some blame attached to
the individual concerned
which necessitates
cognizance of such fact,
that authority should Recordable Any one a
7415 award the penalty of ___? Censure Warning or b Both A
If audit authority
considers it essential to Senior Such
see court of inquiry Audit request
proceedings in a specific officer of should
case, ___ shall make a the not be
7416 request to the executive? Any officer of DAD through LAO only command done C

Either of both
them, subject to
If both wife & husband both subject to Either of them, whicheve maximum
are government servants, maximum of 60 whichever is r is less of 60 days
Encashment of leave for days to each of more beneficial beneficial combined
7417 10 days EL is available to them to them to them ly A
If changes or additions
become necessary
through revision of scales
or for other Approxim
administrative reasons, Supplementary ate Fresh
7418 ___ is prepared? Revised Estimate Estimate Estimate Estimate B

date
If charge is transferred to decided
an officer in the date of by
afternoon, he is deemed issue of Controllin
7419 to assume charge from The same day the following day order g Officer B
If circumstances under
which a
concession/allowance
granted have changed,
proposal for
modification/withdrawal Sanctioni
should be sent by ng
7420 Controllers to ____? CGDA GOC in C authority DADS A
Both Net Both Net
Profit and Profit and
If depreciation is charged Asset Vlue Net Profit Asset Asset
more, ____ will increases/Net increases/Asset Value Value
7421 increase/decrease? Profit decreases Value decreases decrease increase C
A or B
which
ever is A or B
If employee falls sick at a more which
place not covered under beneficial ever is
CGHS, ____ Rules are to the low in
7422 applicable? CGHS CS (MA) inividual cost B

If exp. in April/May is
more than the other
months, obligatory in Payment
nature exceeds 1/6th of Payment from from
Budget head (Vote on Provisional Suspense Advances
7423 account) __ can be made? Payment Accounts Heads None A
If Family planning
operation fails, CEA is Only one
admissible for employees child None. Not
in respect of Children On the first there admissibl
7424 born ____? there after instance after e B
If I am updating an
account, I am operating Trial All the
7425 _____? Journal Ledger Balance three B
If it be in the public
interest to extend the Army
period of an existing H.Qrs,
Contract, approval of ___ Next GOI, Next
and sanction of ___ are CDA, Next higher MOD, Next higher higher higher
7426 necessary? CFA CFA CFA CFA A
If it is felt in audit, rates
accepted in contract are
considerably higher than
rates prevailing in market,
matter should be taken up All the
7427 with? CFA Next higher CFA CGDA three A
If it is found that credits
have not been afforded in
the ledgers in respect of
___ vouchers selected for
test check, LAO will All the
7428 object? Issue Receipt Expense three B
If it is necessiated
submission of revised
commercial bids
consequent upon
discussion during
TEC/CNC, what is the Equal opportunity A. If the B. If the
basic point to be ensured to all the vendors to give equal original original
for acceptance of L1 whether their opportunity to all price bids price bids
based on revised tehnical bid is technically have not have not
commercial bids with the accepted or acceptable been been
7429 Permission of CFA/IFA? rejected vendors opened opened, D
If it is noticed in audit that
�Expenditure
incurred is prima facie
more than the occasion
demands�, Concerned
PCDA/CDA would take up Administrative Next higher Army
7430 the matter with ___? Authority authority CGDA H.Qrs A

Accept L-
2 at the
If L-1 is found invalid, rate
which of the following quoted by
action you would suggest Accept the bid of L- L-1 (if L-2 Any of the
7431 to MES officer? 2 Retendering is wiling) three B
If money due to
Government has actually
reached a Government
servant and is then Take it as receipt
embezzled, stolen or lost, and write off the Don’t take it
what action would you loss under as a receipt and Take it as
7432 suggest? appropriate head regularise as loss receipt None A
If Mr. X has to carry out
special audit of an
Allowance admitted in
pay bill of MES civilians,
his direction of
verification should be
from ____ (Give the
answer which is more Sanctions to Pay Pay Bill to a but not b but not
7433 accurate)? Bill Sanctions b a D
Private medical
AMA in a practioner
If No AMA is appointed in Government appointed in
sub urban area, treatment hospital in outside the place
7434 can not be obtained from adjoining city of duty Both None B
If objection is taken in
audit to any item of
expenditure sanctioned
by the CFA and the
objection is not
withdrawn by the CDA Next
even after reply, it shall be higher
incumbent on the CFA to CFA
report the transaction to through Command
7435 the _____ for orders? CGDA Next higher CFA CDA H.Qrs. C
If One controller wants to
originate a DIDS against
another CDA, the Originatin
originating CDA should g Head of Originatin
operate the ____ of the g Head of
Defence Exchange Responding head Responding Head Respondi his own
7436 Account? of Responding CDA of his own office ng CDA office C
If Original work consists of
one special work which separatel
requires approval by y for
higher CFA, Admin original
Approval is accorded by and
the CFA under whose Total amount of special
7437 power ____ falls? the work Special work works GOI B
If pay plus pension
exceeds the maximum pay
of the posts, DA will be pay + that
7438 based on _____? pay pension pension maximum D
If President wants to Speaker
resign, he will address his Chief Justice of Vice of Lok
7439 resignation to _____? Prime Minister India President Sabha C
If public transport not
available in a stretch of
journey expenditure may
be reimbursed as per the
entitlement on transfer
for a max. limit of ____
KMs based on self
7440 certification under LTC? 25 50 75 100 D
If Resultant Single Tender
is received, which of the Acceptance after
following actions would permission of next Report to
7441 you suggest the CFA? higher CEA PCDA/CDA Both None C
If the % of disability is
between 50 and 75, it
Reckoned as ___ % for
Sanction of Disability
7442 pension? 50 60 70 75 D
If the % of disability is
between 76 and 100, it
Reckoned as ___ % for
Sanction of Disability
7443 pension? 100 75 50 40 A
If the % of disability is less
than 50, it Reckoned as
___ % for Sanction of
7444 Disability pension? 25 40 50 Nil C

If the accredited bank is


required to be changed by
a Ministry, the proposal
should be invariably Financial
7445 referred to _____? CGA Pr. CCA Advisor Secretary A
If the accredited bank is
required to be changed,
the proposal should be
invariably referred to the
7446 ____? C&AG CGA Both None B
If the amount of Licence
Fee recoverable in arrears
from Defence Civilians,
owing to errors in
assessment, exceeding
one-third of their
emoluments, HODs have
discretion to authorise
recovery in ___ No such
7447 instalments (max.) 3 6 12 discretion C
If the amount provided in
the sanctioned budget is
found to be insufficient
during a financial year Suppleme
additional sums are Modified Excess ntary
7448 sought as Appropriation Vote on Account Grant Grant D
If the approximate
estimate exceeds by more
than ___ % for which
necessity was accepted,
7449 revised AON is necessary? 2 10 15 20 B

If the balancing entry in a


ledger account appears as
"By bal c/d",
then the account is closed
7450 with a ____ balance? Debit Credit Nil None A

If the balancing entry in a


ledger account appears as
"To bal c/d",
then the account is closed
7451 with a ____ balance? Debit Credit Nil None B
If the CO of a unit
considers that demand for
information made by his
LAO is unnecessary he will
refer the matter first to His next higher b through a through
7452 ___? authority PCDA/CDA a b B

If the contractor deposits


store retrieved from work
to MES storeyard, which Credit
of the following document Baby Baby
7453 is prepared? Credit USR USR Indent Indent A
If the Credit side of P&L
A/c is less than Debit side,
7454 result is ______? Gross profit Gross loss Net profit Net loss D
If the Credit side of P&L
A/c is more than Debit
7455 side, result is ______? Gross profit Gross loss Net profit Net loss C
If the deductor fails to
furnish the return in
FORM GSTR-7 by the due
date he shall pay a late
fee of Rs. ____ per day
under CGST Act &
SGST/UTGST Act
separately during which
such failure continues
subject to a maximum
amount of Rs. ___ each
under CGST Act &
7456 SGST/UTGST Act 100, 10000 100, 25000 50, 5000 100, 5000 D
If the Delinquent done as
Government Servant dies decided
during the pendency of by complete
Disciplinary Proceedings, Disciplina d to
the proceedings should be Continued till ry ascertain
7457 ___? finality Dropped Authority facts B
If the endorser signs his
name only, the
indorsement is said to be
7458 ____? Invalid Partial Full Blank D
Contingen
If the first digit of a major cy fund of
head is 7, it represents India Loan
7459 ____? Revenue head Capital head head head D
If the impossibility of
complete or partial
performance of an
obligation lasts for more
than____, either party to
the contract reserves the
right to terminate the
contract totally or
partially upon giving prior
written notice under
7460 Force Majeure clause? 1 month 2 months 3 months 6 months D
If the information is not referred
provided under RTI Act extended by half to next Depends
within the prescribed of the original higher on case to
7461 period, it will be ____? Deemed Rejection period authority case A
Request
for Report
Extend the scope conduct the
If the LAO feels that he is Stop the audit and of audit and of matter to
seriously put upon report to report to Statutory Executive
7462 enquiry he should PCDA/CDA PCDA/CDA Audit Authority B
If the letter of credit is
silent as to whether it is
revocable or otherwise,
the credit is deemed to be Reversabl
7463 _____? Revocable Irrevocable e Revolving B
If the material issued to
Contractor for
incorporation in work are
found to be surplus, but Double
not returned by the the
Contractor, recovery will Rate as decided by Stock Market
7464 be done at ____ rate? GE Replacement Cost Book Rate Rate D
If the maximum period of
Casual Leave availed of by
an officer in a calendar
year (including extensions
mentioned above) is in
excess of the leave
admissible, the entire
spell of Casual Leave
(including the period of Absence Special
extension) will be treated without Casual
7465 as ____? Annual Leave Furlough pay Leave A
If the net amount under
the head “Ministry of
Home Affairs―is a credit RBI CAS
(i.e. credit is more than Requesting the Nagpur by
debit), the same is settled MHA to forward a Issuing a cheque transfer
7466 by _____? cheque to MHA of funds None B
If the proposed site, in
which MES is supposed to
carry out works,
encroaches on civil or
Railway department
roads, consent of the
authority will be obtained PCDA/CD All the
7467 by ____? Area Commander MES A three A
If the sanctioning
authority is vested with
full powers in r/o
particular class of Standards
expenditure, it can be of
challenged by audit only Authority of Financial All the
7468 under __? Authority of C&AG CGDA Propriety three C
If the second birth results
in twins or multiple births,
CEA is admissible to ___
7469 children? All the Two at a time Two Three A

If the total annual


Kilometers limit
sanctioned in respect of
Class B vehicles is
exceeded, whose sanction Divisional /Area Army
7470 will be looked for in audit? Commander CO of the unit GOC in C H.Qrs A

If there is a discrepancy
between unit price and As As
the total price quoted by a Decided clarified
supplier in the tender, the by by the
7471 ____ price shall prevail? Unit Total CFA/IFA supplier A
If Top Secret papers are to
be duplicated, ____
should be present during The concerned Reliable
7472 operation? Officer i/c subordinate A or B Both C
If you are compiling an
amount to 00/021/00
(Reserve Bank Deposits),
you are working in ___
7473 section of PCDA/CDA? Accounts Administration Audit EDP A
If you are linking a
transaction from voucher
into IRLA of a PBOR, you
are verifying ____ entry in
7474 the IRLA? debit credit Both None A
If you are verifying the
competency of the
authority incurring
expenditure out of public
money, you are doing Performance Concurre Sanction
7475 ____? Expenditure audit audit nt Audit Audit D
If you find remark “I―
in Dolphin System as the
status against DO II item
according to acceptability
of the item, you will Initial Imprest
7476 understand it as? Invalid Irregular claim Section A
If, an item of DIDS is
found to appear in the
second list, it should be Addl.
put up to _____ for CDA/Jt.
7477 monitoring? SAO/AO Group Officer CDA CGDA C
If, in respect of any
voucher selected for test
check, credits have not Will place
been afforded in the A or B as under
ledgers, etc., the LAO will per MFAI in
place the voucher under financial the same
7478 ____? Observation Objection value Quarter B
IFA coast Guard is Located Visakhapa
7479 at ___? Mumbai New Delhi tnam Kolkata B
Import Transit Ledger,
Progress Register of
claims, Labour Register
and Register of Pack
Accountings are
maintained in which of Embarkati All Army
7480 the following units? Supply Depots Store Depots on H.Qrs. Units C
Imprest is also known Permanent Public
7481 as____? Cash Assignment Advance Fund None B
Imprest Section is not
responsible for which of
the following duties in Scheduling of ACRs Audit of Imprest Closing of
7482 PAO? to EDP Account FAMOs IRLAs D
Imprest Section of PAO
will take action to call for
the Imprest account if not
received from the imprest 10th of Last
holder by ___ of the 3rd day of the the working
7483 month? month 7th of the month month day C
Imprest Transactions are
recorded in which of the
following Cash Books by Public Fund
7484 GE Office? Cash Assignment Account Both None A
Improper maintenance of
auditable documents is Serious
classified as _____ in Local Irregularit Trivial
7485 Audit? Observation Objection y Error B
Imputed costs are also
7486 known as ____ Costs? Out of pocket Replacement Notional Marginal C

In ___ each year, cash


book to the extent of one
month's account, to
be selected by the
PCDA/CDA, will be
audited by an IDAS officer
7487 specially detailed by him? January March April July C
Refer the
matter to
next
In a case,which requires higher
concurrence of IFA is CFA for
processed without Report regulariza
obtaining concurrence of the tion
IFA and purchase matter to taking
completed. What would Refer the case to Refer the matter CGDA concurren
be your suggestion to IFA for ex-post to Next higher IFA office for ce of his
7488 regularize the case? facto concurrence of the original IFA decision IFA D
In a CDA office
comparison of
expenditure of cash and
certain important kind of
stores selected in unit to
render financial advice is The same unit Similar units None of
done by comparing the between different during the same Both are the two is
7489 expenditure of quarters period correct correct C
In a CDA office store
contract and store audit
sections have not been
separately established as requires
quantum of work does permissio No
7490 not justify. Acceptable Not acceptable n of CGDA comment A
In a MF, whose sanction is
required to transfer the
coupons held by Manager
from one category to Assistant
7491 another? Manager Deputy Director Cashier Director B
In a Military Hospital,
children below the age of
____ years will be given
half the scales authorized
7492 for adults 12 21 16 10 D
In all returns, the value of
items of movable
property worth less than
Rs. ______may be added
and shown as a lump
7493 sum? 5000 10000 20000 25000 B
can be
can be counted
counted only if
only with special
is not seen, onlypermissio audit is
In audit of Military Farms, should be counted cash book is n of conducte
7494 cash in hand by LAO audited executive d A
In calculating the average
emoluments for pension,
which of the following
period falling within the
last ten months will be
ignored and a
corresponding period
added before ten All the
7495 months? Dies Non Overstay of leave EOL three D

In case a person other


than servicing office is
appointed as C&AG, his Chief
leave entitlements will be Supreme Court Justice of
7496 same as that of _____? Judge IAS officer India None B
In case a person other
than servicing office is
appointed as C&AG, his
Travelling Allowance Chief
entitlements will be same Supreme Court Justice of
7497 as that of _____? Judge IAS officer India None A

In case a person other


than serving officer is
appointed as C&AG, his Chief
leave entitlements will be Supreme Court Justice of
7498 same as that of _____? Judge IAS officer India None B
In case a person other
than serving officer is
appointed as C&AG, his
Travelling Allowance Chief
entitlements will be same Supreme Court Justice of
7499 as that of _____? Judge IAS officer India None A
In case a project requires
certain preliminary
activities like surveys, soil
investigations,
preparation of basic
design etc. and or
engaging an outside
consultancy agency, then
a Go-Ahead sanction not
exceeding __% of rough
cost estimate will be
taken for such activities
from GOC in C or
equivalent with the
7500 concurrence of IFA 5 10 15 20 A

In case application has


been received in the office Need not
of CPIO, which pertains to be
the jurisdiction of another transferre
CPIO, it shall be d. It
transferred within ___ should be
7501 days? 5 7 10 returned A
In case if you find a new
name in the pay bill,
which document will you Appointment
7502 look for in audit? LPC order a or b None C

In case of a project costing


3 lakhs or more, when
amount of CA reduces the
cost of project as a whole
below Admin approval
amount by more than ___
%, approved amount will
be reduced by the amount
7503 exceeding that % by CEA? 10 15 20 25 B
In case of AOC depots, if
stores issued on loan are
not returned by other
departments within six
months, __ value of stores five time Replacem
7504 are charged? Twice the full value the ent B
No
In case of charges for provision
which special sanction is exists.
necessary, no separate Sanction
sanction necessary, if the for provisional countersigned by is
7505 bill is ______? payment CFA required None B
In case of combined leave,
the Leave Advance is
admitted only for ____
portion in respect of Army study Annual
7506 Officers? Casual leave Sick leave leave Leave D
In case of disagreement Next
between CFA and IFA, higher Next
7507 whose decision is final? IFA CFA CFA hgher IFA B

In case of disagreement
with the IFA, the CFA can Regional
overrule the IFA with prior PCDA/CD
7508 permission of ____? Next higher CFA Next higher IFA A None D
In case of erroneous
advise by RBI, where
supporting vouchers are
not forthcoming, item can
be reversed after a period
7509 of ____? 3 months 6 months 9 months one year B

In case of final settlement


of accounts of a PBOR, if Upto next
pay book is lost, the IRLA quarter
7510 will be kept open for ____ 1 month 2 months 3 months ending C
In case of foreign
procurement, normally a
period of ________ days
for validity of offers may
be prescribed, as
7511 considered appropriate 60-120 60-180 90-180 120-240 C
In case of Govt. servants
who avail of leave on the
termination of their departme
deputation period the nt which
liability for leave salary Borrowing Lending sanctions either a
7512 will be borne by department Department the leave or b C

In case of PBORs
invalidated out, it should
be ensured that discharge
is effected within from the
date of medical board
proceeding are
countersigned by
Administrative
7513 Authorities? Three months One month 14 days 21 days D
In case of selection for 10 one member
or more vacancies in all belonging to
Groups, it is mandatory to one member Minority
7514 have belonging to SC/ST Community Both None C
In case of selection for 10
or more vacancies in all
Groups, it is mandatory to belonging to
have one member Minority Woman All the
7515 ________? belonging to SC/ST community member three D

In case of units whose S&S Destroyed


Imprest Accounts are by unit
finally closed, the unused Transferred to the Returned to and Any of the
7516 CR forms are ______? local units PCDA/CDA certified three B
In case only one auditor is
detailed for Local Audit of
Cantonment Board, he As
will be considered as ___ Junior decided
7517 for calculating Audit Fee? LAO Senior Auditor Auditor by LAO B
the supplier is the supplier will
liable to pay the be given the
In case Risk and Expense additional amount difference
purchase is undertaken, spent by the amount if
which of the following is Government, if purchased at low
7518 true? any, in procuring cost Both None A
In case where Date of
birth is not known in
respect of an employee, Date
but year of birth is known, declared
which date will be by
7519 considered? 1st January 1st April 1st July him/her C
In case work is completed
on 25.03.15, final bill is
passed by PCDA on
31.03.15 and Cheque is
issued by GE on 01.04.15,
Expenditure will be March March
booked in ____ Supplementary Suppleme
7520 Month/year? 43174 Correction 15 ntary 15 43205 D
In case, final clearance
certificate cannot be
issued by PAO (ORs) in
respect of finally closed
Imprest Account due to
outstanding objections,
details should be
communicated by PAO to Authority who Main office of Army Record
7521 __? sanctioned Imprest PCDA/CDA HQrs Office B
In cases where a formal
written contract is not
made, no order for
supplies should be placed
without at least written payment standard All the
7522 agreement on __? Price schedule form three A

In cases where contracts


have to be concluded with
the firms, whose rate
contract with
DGS&D/other central
procurement agencies has
expired and renewal of RC
has not taken place,
_____ clause should be
incorporated in the Supply
Order/Contract to the
effect that during the
currency of the Supply
Order/Contract, in case
rates are found to be
lower on conclusion of
rate contract, the lower
rates as in the rate
contract shall be
applicable – Especially Any of the
7523 in Rate Contracts Option Force Majeure Fall three C
In cases where tenders
are issued on payment,
which of the following
modes of payment of
tender fees may be
adopted by the Indian Postal
7524 tenderers? Treasury Receipt Order Both None C
In cases where the
tenders are required to be
submitted by hand, it may
be ensured that the
names and designation of
at least _____ are
mentioned in the bid One
7525 documents? 4 officers 3 officers 2 officers Officer C

In cases, where scope of Before


work is changed due to issuing
administrative reasons, Completi Before
Technical Sanction will be Within 1 month of Soon after on Report actual
7526 issued ____? execution execution Part A execution D
In checking the credits in
the sales ledger of MF, for
payments made by
customers checking Sales Ledger to Cash Book to Can be
7527 should be done from Cash Book Sales Ledger any way Both ways A
In Contractors ledger,
separate folios (pages
with No.) are allotted to work
7528 each ________? Contractor Contract order Payment B

In determining
completion of tenure,
authorized period of leave
up to a maximum of ___
days for hard/tenure
stations, will be reckoned
7529 as service at the station. 60 90 120 180 A
In e-ticketing system,
Tickets booked by units Army
are debited against ____ Head
7530 Account? Unit Revolving Quarters CGDA B
In general coverage of
CGHS shall be limited to
the areas within ___ KM
Radius of the CGHS
7531 Wellness centres? 2 3 5 10 C
In general expenditure on
transportation of goods
when purchased is born No such
by ____, if otherwise Equally by the understan
7532 agreed upon differently? Buyer and Seller Seller Buyer ding C
In general, suspension
period (i.e. investigation
and disciplinary
proceedings) should not
7533 exceed _____? 2 years One year 9 months 6 months D

In general, there are four


ways in which profit
performance of a business By
can be improved. Which decreasin
of the following is not By increasing By increasing g variable
7534 such a way? volume Selling Price costs None D

In how many instalments


(maximum) principal
amount of House Building
Advance is to repaid by
7535 Government Servant? 180 240 200 150 A
In how many instalments
HBA Interest amount is
7536 recoverable? 75 60 50 40 B
In how many instalments
HBA principal amount is
7537 recoverable? 180 150 120 75 A
In how many instalments
PC advance is recoverable
7538 (maximum) 50 75 100 150 D
In how many maximum
monthly instalments, GPF
Advance is recoverable
from the pay of No such
7539 employee? 60 50 30 limit A
In how many monthly
instalments (max.) HBA
Interest is to be rapaid
7540 _____? 90 60 45 30 B
In how many monthly
instalments (max.) HBA
principal is to be rapaid
7541 _____? 120 150 180 240 C
In How many parts,
Condemnation Board
Proceedings are recorded
in Army units in respect of
7542 articles condemned? 5 4 3 2 D
In How many spells CCL
7543 can be granted in a year? 2 3 5 No limit B

In Level Jumping concept,


two tier processing of bills
(Auditor & AO/SAO) is
done up to a maximum of
7544 Rs. ________? 1 Lakh 2 lakhs 5 lakhs 25 lakhs B
In order to facilitate the
conduct of the arbitral
proceedings, the parties,
or the arbitral tribunal
with the consent of the
parties, may arrange for
_____ assistance by a
suitable institution or
person as per Arbitration Any of the
7545 and Conciliation Act? Judicial Administrative Financial three B
In order to meet all
expenditure on
conservancy
arrangements in
Cantonments and non
Cantonment military
stations debitable to DSE
other than that incurred
in connection with
training in camp, lump
sums will be placed at the
7546 disposal of ____? GOC in C PCDA/CDA Both None A
In order to prevent the
possibility of alterations
being made in the ledgers
by units, ___ is done Arithmeti
before taking up any c checking
7547 other audit process? Linking pairing Both a, b of totals D
In order to see that the
expenditure incurred is
reasonable and the
production of fodder by
Remount Depots is
economical, the figures in
respect of Remount
Depots should be
compared with those of
7548 the nearest ______? Remount Depot Military Farm A or B A and B B
In respect of AAOs
working in IFA offices,
Issuing the charge sheet
and finalisation of
Disciplinary proceedings is Proforma CGDA
7549 done by _____? Respective IFA PIFA concerned Controller office C
In respect of Building
identified as prestigious, a
separate detailed
justification will be Service Service
submitted by the ____ to H.Qrs. To H.Qrs. To
7550 ____? User to GOI User to MOD GOI MOD D
In respect of Officer
posted to High
Commission for India
(other than UK), the
following document is
7551 issued by PCDA (O)? LPC Pay Slip Both None B
In respect of stores issued
for depot use of
consumption by depot
personnel, the depots will
function as _______ for Consumin Consumin
7552 Store Accounting? Consignee unit Consignor unit g Unit g Depot C

In respect of which of the


following cases,
Controllers can send
communications direct to Interpretation of Financial All the
7553 Service Head Quarters? Rules Audit Reports Advice three B
In terms of Quantity,
Opening Stock + Closing
Purchases is equal to Sales + Closing Sales - Closing Stock -
7554 _____? Stock Stock Sales None A
In the Articificial Limbs,
the renewals/repairs are
done on ______ basis in
cases where initial issues At 50% of
were made on free basis the At Full
by the Artificial Limb At 25% of the payment Payment
7555 Centre? Free payment rate rate rate A
In the audit of car diaries,
it is ensured that
authorization of
Government Transport is
limited to journeys not
exceeding one way
distance of ___ kms
except in the case of
general officers and
7556 equivalent Ranks? 8 32 48 96 B
In the Budgetary Control
Exercise, which of the
following is the final Modified Preliminary Revised Vote on
7557 estimate/allotment? Appropriation Estimate Estimate Account A
In the case of ____ &
______, Minor works are Farms & Boarder
also classed as Capital Ordnance Roads &
7558 works? Navy & Air Force Factories GREF None B
buyer shall have a
reasonable goods
In the case of a contract bulk shall opportunity of shall be
for sale by sample there is correspond with comparing the free from
an implied condition that the sample in bulk with the any All the
7559 _______ ? quality sample defect three
In the case of a contract
for the sale of a specified
article under its patent or
other trade name, there is
no implied condition as to
its ______ for any
7560 particular purpose? Suitability Fitness State Condition B
In the case of a
Government employee,
who refuses promotion,
no fresh offer shall be
made for a period of
7561 __________? 6 months One year 2 years 3 years B
In the case of abandoned
project, receipts from the New
disposals of stores or Project
other assets sold are replacing
utilized elsewhere should Government the Any of the
7562 be credited to Project Account project three A
In the case of Advertised
Tender Enquiry,
Ordinarily, the minimum
time to be allowed for
submission of bids should
be ______ weeks from the
date of publication of the
tender notice or
availability of the bidding
document or sale,
7563 whichever is later? 6 5 4 3 D

In the case of APAR


system, if a level is None.
missing in three tier, it can Cannot be
be converted into _____ converted
system in the cases Multiple . Three
7564 otherthan Stenographers? Single Tier Two Tier Tier tier only A
In the case of appeals order
against penalties, the imposing
records should also written statement the All the
7565 include a copy of ____? Article(s) of charge of defence penalty three D

In the case of Army


Officer serving in UK, IRLA Last
is closed on ___ of the working
7566 month by PCDA (O) Pune 15th 20th 25th day A
In the case of Army
personnel serving in A&N
islands leave will
commence/end on
7567 reporting at ____? EHQ Kolkata EHQ Chennai a or b None C
In the case of ASC
contracts, whose sanction
is necessary to conclude a
contract for less than 12
7568 months? PCDA Next higher CFA GOC in C MOD C
In the case of Auditor
working in the office of
LAO, where ALAO is not As
posted, Reporting officer decided
for the purpose of APAR AAO (IA Cell) of AAO (AN) of Main by
of the said Auditor will be Main Office of Office of PCDA/CD
7569 _____? PCDA/CDA PCDA/CDA LAO A C
In the case of Banking of
Regimental Funds,
sanction of ____ is
required to be obtained
before depositing for the OC
7570 first time with any bank? CDA Army H.Qrs. Station GOC in C A

In the case of Cantonment


board, castings of cash
book should be checked
cent percent for ___
7571 selected months? three two four six B

In the case of Cantonment


Board, the Executive
Officer should exercise a
surprise check on the
actual cash balances by
personal verification on at
least _____ in each month
and record a signed and
dated certificate of
verification below the last Three
7572 entry in the Cash Book? One day Two days days Four days B

In the case of construction


of house under HBA Rules,
it should be completed
within ____ of date of
7573 drawing first instalment? 18 months 12 months 6 months 3 months A
In the case of Court
Attachment order
received in the office of
GE in respect of a
Contractor, to whom
some payments are due
and at the same time
some amouont is due
from him , which of the
following will have first A - 75%
claim from uch payments Amount due to A and B and B -
7574 due? Court Attachment Goverenment 50% each 25% B
In the case of daily-rated
worker, for a part of a
month, calculation of DA
will be on monthly pay No. of
divided by _____ and the days in
result multiplied by No. of the
7575 days 30 31 26 month C

In the case of death of a


Government while in
service CEA is Admissible
till ______ the same the date
subject to conditions of death
provided spouse is not proportio the
employed in Central/State the end of nately for previous
Government/PSUs etc. or such time he/she academic year in that academic
partly funded by would have which he/she academic year of
7576 Government received died year death A

In the case of Debit


balance in respect of
Army Officer, Provident
Fund monthly
contribution will be
7577 restricted to ___% of pay? 10 9 8 6 D

In the case of Defence


Lands ussed for
Regimental purposes ____
of annual profits based on
the audited figures of
Regimental Fund Account
is supposed to be credited
to the Government as One
7578 provided in ALAM Part II? Full One half fourth Nil C
In the case of disbanded
units, final Field Imprest
Account is submitted at
least ___ before the
actual date of One
7579 disbandment? 7 days 10 days 21 days month B
In the case of doubt in
interpretation of a Next
contract, audit officer Next higher
should be guided by the higher audit
7580 opinion of Accepting officer Law Officer CFA authority B

In the case of employee


who joins in the middle of
the year, ___ days of Half
Pay Leave is admissible for
one completed month of Five by
7581 service? Two and Half Five by three four None B
In the case of
enhancement of contract
rates, which of the Sanction of next
following statements are higher authority Concurrence of
7582 true? required CDA is necessary Both None C
In the case of Exit from
NPS upon attaining the
age of Normal
superannuation, At least
__% of accumulated
wealth of subscriber
needs to be mandatorily
utilized for purchase of an
7583 annuity 20 40 60 80 B
In the case of expansion
of existing house, HBA is
admissible for Rs. ____
lakhs only in respect of
7584 Government employees? 5 10 15 25 B

In the case of final closing Unexpended


of Field Cashier Account, balance of Cash
which of the following Assignment
balances will be remitted provided by PCDA
7585 into Treasury? Cash balance (O) Both None A
In the case of foreign
procurements, which of Single
the following methods of Tender
inviting tenders can be Global Tender Limited Tender Enquiry All the
7586 adopted? Enquiry Enquiry (PAC) three D

Any of the
three at
In the case of HBA, the choice
interest is calculated at of
7587 ____ interest rate? Compound Simple Flexible employee B
In the case of hill roads
when it is not possible to
repair the road from Proposal
within the maintenance Allotment of for
grant, proposal for ___ is Special repairs for funds under Both a & original
7588 submitted by GE? approval of CFA special repairs b work C
In the case of
hospitalization of Army
Officer, ______ pay and
allowances are admissible
to him/her for such
7589 period? Full Half 1/3rd 2/3rd A
Amount
Actual Restricted
amount to
paid entitleme
In the case of Hotel (Amount + GST) within nt +
charges, GST is admssible Actual payment restricted to entitleme Actual
7590 at ____ ? done entitlement nt + GST GST C
In the case of
implementing court
orders on attachment of
payments due to
Contractor, any difficulty
experienced will be Government
7591 referred to? Solicitor Hon’ble Court DGADS CFA A
In the case of Inter-factory
issues, _____ copies of
Issue Voucher are to be
7592 prepared? 4 5 6 8 C
In the case of inter-State
supply TDS @ ____ is to
be deducted if the 1% each
deductor is registered in 1% each under under
State or Union territory CGST and SGST and 2% under
7593 without legislature - B SGST/UTGST 2% under IGST UTGST CGST B
In the case of issuing
depot, absence of ____
copy will be objected by
7594 LAO? A copy B copy C copyD copy B
In the case of Local No TA/DA
Journey on TD, The Mileage Mileage is
entitlement of officer will Allowance + 50% Allowanc admissibl
7595 be ___? Mileage Allowance of DA e + DA e B
In the case of Local
journey, Daily allowance is
7596 admissible at ___%? 100 80 70 50 D
In the case of loss of a
purchased animal, which
has not been calved since
purchase, Pricing is done Twice the book Market Highest of
7597 at value Purchase Price Rate the three B
In the case of loss of
A.S.C. stores due to
deterioration or
degradation, CFA will be
determined with
reference to ____ loss to Net,
7598 wite off ____ loss? Gross, Gross Gross, Net Gross Net, Net B

In the case of Loss of arms Superinte


in a unit, Report need not ndent of
be given immediately to Sub Police of
which of the following Area/Equivalent the
7599 authorities? H.Qrs. PCDA/CDA District None B
In the case of loss of arms,
ammunition court of
inquiry proceedings
should be sent to Army
Head Quarters with in ___ three six
7600 (Period)? one month two months months months C
In the case of loss of
money on account of
withdrawal from treasury, CFA will write off
responsibility fixed loss in Further
entirely on treasury No need to write consultation with investigati
7601 authorities ___ is done? off the loss CDA on is done None B
In the case of loss of
stores in transit (By Rail),
part of claim on account CFA as
of loss is admitted by determin CFA as
Railways, Competent ed by determin
authority to write off ____ PCDA/CD ed by
7602 loss will write off net loss? Net Gross A MOD A
In the case of LTE, how
many vendors must be
asked to forward their More
7603 quotations/proposals? 1 2 3 than 3 D

In the case of Medical


Depots, items declared
obsolete by DGAFMS are
accounted for in NIV
7604 ledger on a ____ voucher? Issue Receipt Transfer Nominal A
In the case of Member of
HUF, HBA is admissible at
___% of normal
7605 entitlement? 50 60 80 100 B
In the case of Mines,
which type of
Depreciation method
would you suggest to Diminishing Either b
7606 adopt? Straight line balance Depletion or c C

In the case of monthly


returns by prepared units,
which of the following will Closing All the
7607 be verified in local audit? Total of Receipts Total issues balance three D

In the case of movement


of complete unit from one LAO of
station to another, _____ Officer the
is responsible to prepare Train Quarter LAO of the Command detraining
7608 Train Ration Returns? Master entraining station ing of unit station C
brought
forward
to the
first
Deposited month&#
to MCO in 39;s
In the case of movement the Ration
of complete units, Railway Return of
balances in the Train Deposited to Sold out to the Station of the unit in
Ration Return are Railway Pantry best advantage of new the new
7609 _______? Authorities the state station station D
In the case of moving of
troops by Train, ASC
makes no arrangement
and no reserved rations
are loaded for parties of
7610 ____ or less? 50 20 10 100 B
In the case of Nationals of
West Bhutan Leave will
commence/end On the
date of leaving and
arriving respectively at the Either a
7611 ____ stations Banarhat Hashimara or b Rangiya C
In the case of Navy Ships
visiting foreign ports, the
necessary supply of Embarkati
foreign currency is on
arranged by ____ through PCDA Navy, Naval Command
7612 the MOF? Mumbai PCDA New Delhi H.Qrs. ant C
In the case of NIV items,
Rates published by ___
will be adopted while
converting loan issues
into payment issues by
Ordnance Depots to other
7613 Departments? GOC in C A.HQrs. MOD MOD (Fin) D
In the case of officers of
MES, Class 9 voucher will
be operated and punching
medium will be prepared
in ___ by Pay section of Quadrupli
7614 PCDA/CDA? Quintuplicate Triplicate Duplicate cate A
In the case of Opening of
Commercial Offer After
Trial Evaluation/Testing,
The commercial offer
should normally have a
validity period of _____
months from the date of No such
7615 submission of the offer 12 18 24 provision A
In the case of payment
through Letter of Credit, Ministry
who among the following of
does the Accounting Embassy in External Any of the
7616 adjustment? PCDA New Delhi foreign country Affairs DAD Cells A
In the case of PBORs in
debit balance, ____ of pay
is recovered as monthly
7617 instalment? 2/3rd 0.5 1/3rd 1/4th C
In the case of promotion, A or B A or B
if the individual does not whicheve whicheve
exercise option within the r is r is less
prescribed period, then beneficial beneficial
pay will be fixed from Date of to the to the
7618 ____? DNI Promotion individual individual B

In the case of promotion,


option has to be exercised
by the individual to get
pay fixed either from date
of promotion or DNI
7619 within ____ Period? 3 months 2 months 1 month 15 days C

In the case of Purchase of


house under HBA Rules,
Acquisition and mortgage
to Government should be
7620 completed within ____? 18 months 12 months 6 months 3 months D

In the Case of Purchase of


land for which HBA has
been sanctioned and
released, purchase should
be completed and the sale
deed produced within
____ months, failing
which advance to be
7621 refunded in lump sum? 18 12 6 2 D
In the case of purchase of
stores, a sanction shall be
deemed to have been
acted up on if _______ indent has been
within the period of one Tenders have been placed on Central
7622 year? accepted Purchase Org. a or b None C
In the case of
Purchase/Construction of
new flat HBA Should be
utilized within ____,
unless extension of time
7623 limit is granted? 18 months 12 months 6 months 1 month D
duty/leav
In the case of Recall from e
leave in respect of Army dependin
Officer, travel time from g upon
leave station to duty the merits
station will be treated as of the Furlough
7624 ___? Duty Leave case leave A
In the case of recovery of
LF & Allied charges bills
recovered from Pay Bill, Depends
audit is conducted from upon the
7625 ___ to ____? Pay Bill to LF Bill LF Bill to Pay Bill Both case B
In the case of re-
employed pensioners, non No HRA is
ignorable portion of payable
pension _____ to actual No such to
pay for the purpose of provision Reemploy
7626 calculating HRA to be deducted to be added exists ed B
debarring
In the case of refusal of the
government individual
accommodation by an to apply
employee, HRA is not for the
admissible for the period allotment to any accommo
7627 of ____? other employee stay in the station dation 3 months C
In the case of
reimbursement of food
charges, if the absence
from H.Qrs. Is between 6
and 12 hours, ___% of
lumpsum can be paid to
government servant on
7628 duty? 30 50 70 100 C
In the case of Remount
Depots, checking of live
stock is carried out
7629 ______? Daily Weekly Monthly Quarterly C
In the case of Repairs of
Refrigeration equipment
of non service
organizations in EME
Workshops, ___% of cost
of labour will be added as
7630 overhead charges? 1 0.5 0.25 0.1 B

In the case of rural areas


HBA is Restricted to _____
% of true cost of the land
and construction or cost No such
of expansion of living restriction
7631 accommodation? 50 60 80 limit C
In the case of services
other than the original
works and special repairs, Schedule
____ is the only estimate Approximate Indication of
7632 of cost? Estimate Rough cost of cost Demands D
Officers
of both
the
factories
assemble
together
In the case of stores at a pre
delivered in bulk to one determin
factory under order of bring on charge the bring on charge ed
Central Purchase full quantity only the portion location
authority with instruction delivered. Issue pertaining to their to accept
to transmit a portion to the stores to other own factory and their Any of the
another factory, the factory and adjust balance respective three as
factory originally receiving the same as Inter transmitted to portion of agreed
7633 the stores will ____? Factory Transfer other factory stores upon A
In the case of Stores
disposed of under orders
of Director General of
Disposals, whether loss
statement is necessary for Decided
diffeence in book value Decided by
and sale proceeds of by PCDA/CD
7634 stores? Yes No Executive A B
In the case of stores of
very technical nature and
which cannot be
accounted for in any stock
group, ____ cards are
opened by Ordnance Temporar
7635 depots? Technical Special Doubtful y C

In the case of stores which


are drawn according to
fixes scales, which of the Over drawal Maximum
following actions of unit compensated by quantities drawn
will be placed under under drawal as a matter of
7636 objection by LAO? subsequently course Both None B
In the case of technical
resignation of NPS
subscriber __ % of wealth
is payable to the
subscriber under NPS
7637 system? 80 40 20 Nil D

In the case of Temporary


Duty/attachment to a unit
in non qualifying area,
HAUCA is admissible if the
7638 duration exceeds ___? 6 weeks one month 21 days 14 days D
In the case of transfer of
Army Officer from one
unit to another,
handing/taking over
period of __ days is
allowed for non-stock
7639 holding units? 2 3 4 5 C
In the case of Two Bid
system, which of the
following bid is opened
7640 first? Commercial Technical Both None B

Returned
In the case of units to
disbanded, balance of Transferred to local dependen Auctioned
7641 Medical Stores should be units destroyed t Hospital to public C
In the case of upward
revision of Pay after issue
of LPC to PCDA (P), Technical
amendments of Section
intimation memo are Group II EDP
scrutinized and vetted by Pension cell of Ledger Wing of of PCDA Centre of
7642 __? PCDA (O) PCDA (O) (O) PCDA (O) C
In the case of works
estimated to cost less
than Rs. _____,
preparation of schedule of
works may be dispensed
7643 with by MES? 100000 50000 20000 10000 D
In the case two bid
system, a bid shall be valid
for ___ days unless
7644 otherwise specified? 60 90 120 180 C
In the Combined strength
of posts in the grades of
AOs and SAOs, a
maximum of _____ % may
be operated in the grade
7645 of SAO. 50 60 80 90 C
In the consuming units,
where periodical stock
taking is done, the total
value of loss discovered
on each particular
occasion of stock check,
irrespective of the time
taken in checking the
stores and irrespective of Grouped
categories of stores dealt to the As
with, will be treated as Separate possible decided
7646 _____? transactions Single transaction extent by the CO B

In the Defence Services,


the pay and allowances of
Service Officers, PBORs,
Civilians are accounted for sub major
7647 under separate ______? Major heads Minor heads heads Sub heads D
In the event of deficiency
of cash in a chest in which
public funds, non public
funds and regimental
funds are kept combined,
___ will have first claim All the
over the balance Public three
7648 available? Non public fund Regimental fund fund equally C
In the Government
Accounting Rules, special
provisions have been
made to which of the All the
7649 following Ministry? Railways Defence Postal three D
In the hierarchy of MES,
Chief Engineer (Zone)
7650 reports to ______? CE (Command) E in C MOD GOI B

In the Marginal Costing,


Contribution is calculated Selling price -
7651 as equal to _____? Fixed Cost + Profit Variable Cost Both None C

In the medium term fiscal


policy, rolling targets are All the
7652 specified as a % of ____? Capital Receipts Revenue Receipts GDP three C
In the system of SBI CMP
amount is credited to the
beneficiary accounts day when SBI Day when
within T+1 day. What do receives file from file is Transacti
7653 you mean by ‘T’? Turnaround Time Accounts Office uploaded on day B
Add
25000 to
the
closing
stock in
In the trial balance Closing the
stock is given at Rs. balance
100000/-. In the sheet and
adjustment it is given that post Rs.
the proprietor evaluates 5000 on
the stock at 20% below credit
cost. Now he wants to Add 25000 to the Add 20000 to the side of
show the stock at the closing stock in the Capital in the Trading
correct rate? What will be balance sheet and balance sheet and Account.
the adjustment in the final post Rs. 25000 on post Rs. 25000 on Add
accounts? Opening stock credit side of Debit side of 20000/- Both a
7654 is 80000/- Trading Account. Trading Account. to Capital and b C
In the Trial Balance
Furniture is given in Debit
for Rs. 5000/-. It is given
in the adjustment that
Wages include Rs. 500/-
on account of erection
charges of Plant &
Machinery erroneously
debited to wages. After
doing the adjustment,
Furniture A/c in the Rs. 4500/- Rs. 5000/-
balance sheet should Rs. 5500/- on Rs. 5500/- on on Assets on Assets
7655 appear as ___? Assets Side liabilities side Side Side D

In the trial balance it is


given Rs. 10000 as
investment with Krishna.
In the adjustment, it is
given that Rs. 3000/- has
been earned by Krishna
out of which we are
supposed to get one third
share. After adjustment,
which of the following 11000 on 13000 on
amount is reflected in the 10000 on assets 11000 on assets Assets
7656 balance sheet? side liabilities side side side C
In the trial balance it is
given Rs. 10000 as
investment with Krishna.
In the adjustment, it is
given that Rs. 3000/- has
been earned by Krishna
out of which we are
supposed to get one third
share. After adjustment, Rs.
which of the following 13000/- Rs. 1000/-
amount is reflected in the Rs. 11000/- on Rs. 1000/- on on credit on credit
7657 P&L A/c? debit side debit side side side D
In the trial balance Rent
for office building is
shown on debit side for
Rs. 25000/-. In the
adjustment, it is given 5000 in 25000 in
that one fifth of the P&L A/c P&L A/c
building is used by credit credit
Proprietor for residence. 20000 in P&L A/c 20000 in P&L A/c side and side and
What will be the debit side and Debit side and 25000 in 5000 in
adjustment in final 5000 debit 5000 credit P&L A/c P&L A/c
7658 accounts? drawings drawings debit side debit side A

In the Trial Balance Rent


received is given as Rs.
26000/-. In the
adjustments it is given
that Rent for January of
next year (Year ending on
31st December) is
received in advance. After
doing the adjustment,
Amounts of ____, ____
will appear in the P&L
Account and Balance 24000,
7659 Sheet respectively? 28000, 2000 26000, 0 24000, 0 2000 D

In the Trial Balance


Salaries is given as Rs.
11000/-. In the
adjustments it is given
that Salaries for the
month of December (Year
ending on 31st December)
are outstanding. After
doing the adjustment,
Amounts of ____, ____
will appear in the P&L
Account and Balance
7660 Sheet respectively? 12000, 1000 11000, 1000 12000, 0 11000, 0 A
In transit between two
posts – TA/DA
Entitlement will be as per Avaerage
7661 ___? Lower Higher of both None A
In vehicle depots, whose
orders will be looked for Army
in audit to issue chassis to PCDA/CD Head
7662 body builders? GOC in C EME workshop A Quarters D
In war or at any other
period, when for special
reasons supply units are
administered direct by
Army Headquarters,
_____exercises the Chief of
powers of a G.O.C.-in- Military Army
7663 Chief Command MGO QMG Secretary Staff B
No
specific
In which format cash flow As prescribed by format is
statement is supposed to International As prescribed by prescribe
7664 be prepared? Standards Indian Standards A or B d D

In which of the following


cases GPF balance need
7665 not be paid to employee? Dismissal Removal Both None D

When an
Army
officer is
attached
to the
When a PBOR is When a JCO is High
In which of the following transferred to one promoted as a Commissi
cases LPC need not be establishment to Commissioned on for All the
7666 issued another officer India, U.K. three A

Licence
Fees from
In which of the following Barrack damages Retired
cases, cash payments may other than from Cash sale of employee All the
7667 be received by GE? units stores s three D
In which of the following
cases, GE can accept cash Barrack damages Cash sale of
7668 payments? from third parties stores Both None C
Acquiring
lien on
In which of the following another
cases, lien on a post Immediate Deputation post
cannot be retained by an absorption in beyond normal outside All the
7669 employee? another post limit cadre three D
In which of the following
cases, lien on a post will While on
be retained by an While on foreign While officiating suspensio All the
7670 employee? service in another post n three D
Transfer
to
payment
jurisdictio
n of
In which of the following another
cases, LPC is issued in Transfer to audit
7671 respect of Army Officer? Seconded to Navy Pension Estt. officer All D
Transferr
ed from
In which of the following Promotion to one Estt.
cases, LPC is not issued in Commissioned Transfer to to
7672 respect of a PBOR? Rank Pension Estt. another None C
Army
PBOR transferred Officer
In which of the following from One PAO PBOR promoted when
cases, LPC is supposed to jurisdiction to to Commissioned seconded All the
7673 be issued? another PAO Officer rank to Navy three D
Contract without
In which of the following calling for tender
cases, MES should consult including single making a long
7674 PCDA/CDA? tender term contract Both None C

Promotion to a Promotion to a
In which of the following post involving post not involving
cases, Minimum Entry Pay assumption of assumption of
7675 is not assured? higher duties higher duties Both None D

Casual
In which of the following Leave
cases, Ration Allowance spent
(Cash in lieu of free away
rations) is not admissible Leave pending from Duty Temporar
7676 to Service Officers Annual Leave Retirement Station y Duty D
In which of the following
cases, Sanction of
Government of India is Savings due to To meet
not required for re non expending of exp. on
appropriation (Reasons An error in provision for new
7677 given below)? estimates specific measure activity None D
In which of the following
cases, Suspension of a derelictio
Government servant is Being involved in a Conduct involving n of
7678 not desirable? public scandal moral turpitude duties None D
when other leave
during the notice is admissible, but
In which of the following period, when going the Government
circumstances, EOL on voluntary servant applies in
7679 cannot be sanctioned? retirement writing for EOL Both None A
In which of the following
documents, the specific
nature or purpose of duty Unit
is supposed to be Transport Mileage
7680 mentioned clearly? Vehicle Log Book Car Diary Register Card B
In which of the following e-
payment modules,
drawing of cheque is not
7681 necessary? CMP RTGS NEFT ECS A
Permanet
transfer
from one
In which of the following CDA
occurrences, pay fixation office to
7682 is not required? Punishment Promotion another None C

In which of the following


offices you will not find a
section with specific name CDA
‘Disbursement’ (Funds) All the
7683 section PCDA (P) Allahabad CDA (PD) Meerut Meerut three B
In which of the following
offices, you will find a PCDA
section by name (R&D) All the
7684 “Vigilance― ? CDA (PD) Meerut PCDA New Delhi New Delhi three A
In which of the following
offices, you will find a
section with name ''Post PCDA (SC) PCDA (P)
7685 Audit''? PCDA New Delhi PCDA (O) Pune Pune Allahabad D
In which of the following
PCDA/CDA will you find PCDA
7686 “Army List Cell― ? PCDA (Navy) PCDA (SC) PCDA (O) New Delhi C
In which of the following
PCDA/CDA will you find PCDA
7687 “Wages―section? PCDA (Navy) PCDA (SC) PCDA (O) New Delhi A
In which of the following
stations DAD Cell is not
7688 functioning Delhi Mumbai Patna Chennai C
In which of the following
stations, LAO (CSD) is not
7689 located? Jammu Chennai Mumbai Bengaluru D
In which of the following
stations, Regional H.Qrs of
Indian Coast Guard is not Visakhapa
7690 located? Mumbai Chennai Portblair tnam D
In which of the following
stations, Regional Head
Quarters of Coast Guards
7691 is not located? Trivendrum Mumbai Chennai Portblair A
In which year,
Departmentalization of
7692 Accounts has been done? 1947 1956 1975 1976 D
Income limit for the
purpose of dependency of
family members under
CGHS is Rs._____ p.m +
7693 Dearness Relief? 1275 3500 9000 18000 C

Income Tax if given in trial Credited


balance, what will be Credited to Debited in in P&L
7694 done in final accounts? Debited to capital capital P&L A/c A/c A
Income tax is required to
be deducted at source at
the rate of ___% in all
cases of payment to
contractors and sub-
contractors exceeding the
prescribed amount under
7695 IT Act ? 0.5 1 2 5 C
Increment falling due,
though not drawn during
EL not exceeding
_____days will be taken
as emoluments for the
purpose of Pension
7696 calculation? 180 120 90 60 B

Payee and
Indemnity bond for issue Payee, witnessed
of fresh cheque is signed Payee and Payee, Executive Executive by
7697 by the Executive & DAD & Bank Executive D

Indemnity bond in respect


of a cheque lost is not
required in respect of Government Both a &
7698 which of the following? departments Scheduled banks b None C
Indent for forms of CDA
series are supposed to be
submitted to Manager,
GOI Store, Kolkata Half
7699 _________? Monthly Quarterly yearly Annually D
Indent for payment issues
of Medical Stores for
Sainik Schools should be
routed through ____ to
AFMSD for issuing the PCDA/CD
7700 stores? GOC in C QMG DGAFMS A C
Indents for cheque books
are submitted by
PCDA/CDA office by 1st
7701 _____? 1st April 1st May 1st June January C
Indents for payment
issues are classified in to
____ classes in Armed
Forces Medical Store
7702 Depot? 6 5 4 3 D
India’s first unified tri
service command is
7703 located at: Udhampur Pune Portblair Goa C
Indian Contract Act, 1872
came into force w.e.f. 01.07.187 01.09.187
7704 _____? 01.01.1872 01.04.1872 2 2 D
Indirect material, indirect
labour and indirect
expenses are called as Overhead All the
7705 ___? Fixed Costs Additional costs s three C

Individual Running Ledger


Account of Officers are
closed to a ____ balance
at the end of every month All the
7706 by PCDA (O) Pune? Debit Nil Credit three B
Individuals over ____
years of age who wish to
continue at their present
stations, will normally be
7707 exempted from transfer? 50 55 56 58 C
Industrial personnel of
Ordnance Depots are paid
by Administrative Check Acquitanc
7708 authorities on Pay Bills Audit Rolls Rolls e Rolls C
Information required by
PcsDA/CsDA from Service
Headquarters for
purposes of higher Audit Demi Official
should be obtained Correspondence Any of the
7709 through only CGDA DGADS three B
Information under RTI act
is supposed to be given
within _____ when it
pertains to life and liberty
7710 of a person? 72 Hours 48 Hours 24 Hours 7 days B
Initial claim for
reimbursement of house
rent in respect of an army Regional
officer is pre scrutinized PCDA/CD All the
7711 by ______? AAOBSO LAO/RAO A three A
Inquiry is not mandatory
7712 in ___ cases? Minor Penalties Major Penalties Both None A
Inquiry shall be completed
with in ____ under SH
7713 Act? 30 days 60 days 90 Days 180 days C
Inspection of various
sections of the office of Technical Technical
PCDA (O) is conducted by Administration Administration Section, Section,
7714 ____ once in ___? Section, half year section, year half year year D
Inspection Report
prepared by O&M cell Only one
7715 consists of ____ parts? 4 3 2 part C

Instrument is negotiable No such


7716 till ____? Payment Satisfaction a or b restriction C

Insurance company once


admits claim for damaged
goods, it becomes ____
7717 for the business? Lender Creditor Debtor None C

Insurance premium in
respect of buildings in unit
premises, where feature
films are also exhibited 50% each Not to be
7718 should be paid out of ___ Public fund Regimental Fund by a, b paid at all B
Defence
Integrated Defence Staff Research
(IDS) is working under & Ex-
Department of ______ of Defence Developm Serviceme
7719 MOD? Defence Production ent n Welfare A
Interest on Advance
payment of Income tax, if
given in trial balance,
what will be done in final Credited to Debited Debited in
7720 accounts? Credited in P&L A/c capital to capital P&L A/c B
Interest on capital is ____
7721 type of account? Real Personal Nominal None C
Interest on Capital when
given in trial balance
appears in _____ of final Balance Both b &
7722 accounts? Trading A/c P&L A/c Sheet c B
Interest on Capital when
given in trial balance
appears on which side of
7723 tiral balance? Debit Credit Both None A
Internal Audit of store
accounts of units and
formations is conducted
7724 by ______? DAD DGADS Both None A
Internal Audit Report by FADS/Sec
CGDA is submitted to retary
7725 ____? Defence Secretary MOD DGADS (Def/Fin) D
Internal Audit Report by
PCDA/CDA is submitted to All the
7726 _____? GOC in C CGDA DGADS three B
Internal Audit report is
rendered by PCDA/CDA
7727 on _____ basis? Yearly Half yearly Quarterly Monthly B
Internal Audit report is
rendered twice in a year
covering the items 28th Feb
pertaining to the period 30th June & 30th 31st March & & 31st
7728 up to _____ & _____? December 30th September August None B
Internal Committee or
Local Committee under SH
Act has the powers of
7729 ____ Court? Civil Criminal Both None A

Internal Committees are


supposed to be As
constituted on ___ basis decided
by PCsDA/CsDA as per by
Sexual Harassment of Organizati PCDA/CD
7730 women at work place Act? Station Office on A B
Investment of how much
of the wealth of the
subscriber is mandatory
under NPS, on atttaining
60 years of age i.e.
7731 superannuation? 60 50 40 20 C
Investment of how much
of the wealth of the
subscriber is mandatory
under NPS,in case leaving
the scheme before 60
7732 years of age? 80 60 40 20 A
Invoice in respect of
imported stores is
received in ____ for
pairing with copy of the PCDA/CDA Main All the
7733 packing accounts? LAO of the unit Office Unit three B

Invoice in respect of
Imported Stores is sent by Landing
7734 ISM, London to _______? CDA LAO Consignee Officer A
IO has to submit Inquiry
Report within _____ from
the date of his
7735 appointment? 20 days one month 3 months 6 months D
IRLA of a PBOR has ____
7736 parts? 2 3 4 5 C

IRLA of Army Officer is not


maintained by PCDA (O) in
which of the following Course of
cases of Officers instructions to Temporar
7737 proceeding on _______? abroad Study Leave y Duty None D
IntegrateIntegrate
Individual d Record d Record
Individual Running Running Ledger of Leave of Ledger
7738 IRLA stands for Leave Account Account Account Account B
Irrecoverable barrack Loss of
damages are treated as Terminal Outstanding Suspense public
7739 ______? Compensation demands amounts money D
Requires
Is it incumbent on Audit permissio
officer to scrutinize the n of
disciplinary action taken Depends Higher
in the case of a Financial on the Audit
7740 Irregularity? No Yes case Authority B
Island Special (Duty) Hill
Allowance is admissible compensa
concurrently with which tory
of the following Hard Area Allowanc
7741 allowances? HAFA Allowance e CFAA B

Ledger to Ledger to
voucher voucher
Issue audit is conducted Voucher to ledger Voucher to ledger or vice and not
7742 from ___ to _____? or vice versa and not vice versa versa vice versa D
Issue of ASC articles from
Retail Shops/Ration
stands are priced at Officer i/c, Retail Local Audit Station Army
7743 applicable rates by shop/Ration stand Officer H.Qrs H.Qrs. A
Issue of chassis to local
body builders will be Any of the
7744 made on ____? Issue Voucher Convoy Notes two None B

Issue of samples stores of


AOC to
Contractors/Private firms
to help guide manufacture
of articles are treated as Unauthori
7745 ___ issues? Loan Payment Free zed A
Issue of samples to
Disposal Authorities are Any of the
7746 treated as _____ Issues? Payment Free Loan three B
Issue regarding counting
of pre-Commissioned
Service is decided by the
Administrative Authority,
in consultation with PCDA (P) All the
7747 _____? PCDA (O) Pune CDA (PD) Meerut Allahabad three C
It is _____ function of
audit to prescribe what
such rules and orders shall
be or to interfere with
their administrative the
7748 application. the primary the main not the spiritual C
It is the definite
commitment of the _____
to reimburse to the
negotiating advising bank
whether applicant
provides the value of
negotiation or not in the
case of payment through Advising Issuing
7749 Letter of Credit? Buyer Seller Bank Bank D
Authority
It is the primary who
responsibility of the the authorities to allotted
______ to watch the whom allotments the All the
7750 progress of expenditure? PCDA/CDA are made budget three B
It is the responsibility of
___ Section to ensure that
all DIDS floated by them
have complete details and
are duly supported by
7751 vouchers Audit Accounts Both None A
It shall be the duty of
______ to communicate
to the President all
decisions of the Council of
Ministers relating to
administration of the
Union and proposals for
legislation, to furnish Speaker of the Vice All the
7752 related information? Prime Minister House of People President three A
It shall be the duty of
______ to give advice to
the GOI upon such legal
matters and perform
duties of a legal All the Supreme
character? Chief Justice of Court and High Attorney All the
7753 India Court Judges General three C
Action
taken is in
Action order. But
It was noticed by GE that taken is in he should
there is an imminent order. But have
danger to some buildings he should intimated
under his jurisdiction. He have to Local
took immediate action to intimated Military
protect the property. He Action taken is not to Local Command
reported the matter to in order. He should Military er and
CWE. Comment on the have taken prior Action taken is in Command PCDA/CD
7754 action taken by the GE? permission of CWE order er also A also D

It will be seen that in


order to reduce losses of
medical stores due to
time expiry, deterioration
to the barest minimum, Items
the perishable items are with a
classified into 3 groups for safe life Items
better control in the ranging with a life
Medical Depots. Which of Items with a life from two of more
the following is not the Items requiring of two years or to five than five
7755 one among them? cold storage less years years D
Items and maximum
quantities to be held by
GE in his Divisional Stock
7756 and laid down by GE CWE CE E in C B

Items for which neither


industrial nor defence
specifications are
available, _________
specifications are decided
7757 by the buyer of Defence? Temporary Adhoc Variable Fixed B
Items in doubtful cards
have to be conditioned
within ___ in Ordnance Three Six
7758 depots? One month Two months months months C
Items of ____ will not be
included by LAO in the Serious Financial
7759 Objection Statements? Irregularities Higher Audit Advice None C
Items of receipts and
payments owing to lack of
information as to their
nature are compiled
7760 under _____ heads Deposits Services Advances Suspense D
Items of stores
purchased/supplied per
man/station/unit etc. are Non
7761 called as ____ items? NIV Special scaled Scaled D
Items of Stores retrieved
from work, which become
the property of
Contractor are mentioned
in ____ of Contract Schedule Schedule
7762 Agreement? Schedule B Schedule A C of credit D
Journal entries are
supposed to be entered in High value to low Low value to high Chronoligi
7763 ____ order? value value cal None C

Journeys performed on
amenity (payment or free)
and other payment duties
are recorded in the Car
diary _____ by the Army
Units and Formations for
easy identification and With With Red
7764 linking? with Pencil With Blue Ink Black Ink Ink D

Jt. CDA (BR) Chandigarh is


under the administrative PCDA (WC) PCDA (CC) PCDA
7765 control of _____? Chandigarh Lucknow New Delhi None D
Jurisdiction of CWE is
generally known as ____
with reference to the
Regulations for the
Military Engineer
7766 Services? Area District Division Zone B
KM reading of vehicles
should be checked by the
authority responsible on
7767 _______ basis Daily Weekly Monthly Random A
L-1 is determined with As As
reference to ____ quoted Total Cost including Cost excluding decided decided
7768 by tenderers? Taxes Taxes by IFA by CFA B
Lady Welfare workers will
be allowed to use
government transport at
amenity rates for welfare Family welfare Other Ranks clubs
7769 works to visit centre and canteens Both a, b None C

LAO (CSD) Chennai falls CFA Factories CDA (CSD) PCDA


7770 under whose jurisdiction? CDA Chennai Avadi Mumbai Bengaluru C
LAO auditing the stores
accounts of the Depot
receiving the stores is
7771 known as Consignor LAO Consignee LAO NLAO None B

LAO desires to carry out


stock verification. Whose
7772 permission is required? CDA Executive Both a, b GOI A

test check of the Selection


verification of Making addition of
LAO does not have credits in store or deletion in the vouchers
discretionary powers in accounts verified list of auditable for special
7773 which of the following? by LAO staff documents linking None B

LAO has _____power and


authority to examine
treasure chest balances,
cheques books etc. and to
call for any information,
accounts, vouchers and
documents he may
require in connection with Limited to the Only to
Public Fund Accounts? extent of period the extent
7774 Full of inspection delegated No A
LAO is responsible for
cash inspection in respect
7775 of ____? Public fund Regimental fund Both None A
If he is
put upon
enquiry
without He cannot
prior carry out
If he is put upon concurren actual
enquiry with prior ce of stock
LAO may carry out an If he considers the concurrence of PCDA/CD verificatio
7776 actual stock verification necessity PCDA/CDA A n B
LAO responsible to
conduct audit of store
Accounts of unit issuing
the stores is known as
7777 _____? Consignor LAO Consignee LAO LAO (D) LAO (E) A
LAO should see that limits
for conservancy stores
required by units during a
year as fixed by ____ are Station Army PCDA/CD
7778 not exceeded? Commander GOC in C H.Qrs A A
LAO will bring to the
notice of Local
Administrative authorities
in cases of failure on their Reported
part to carry out through Decided
periodical stock PCDA/CD on case to
7779 verification? Completely true Completely false A case C
LAO will bring to the
notice of PCDA not in
immediately by a special conformit
report in which accounts in unsatisfactory y with All the
7780 in a unit are Non-existent state rules three D
Statemen
ts
LAO will verify credits in forwarde
Public Fund Account cash Statements d by Pay
book with reference to forwarded by Accounts All the
7781 ____? Cheque Slips CDA Offices three D
Required Compete
to obtain nt to
approval settle
of main observati
competent to Required to send office for ons in
settle the their raising consultati
objections at their recommendation observati on with
7782 LAOs/RAOs are level s to PCDA/CDA ons Executive A
Late Attendance (up to
one hour) can be Any of the
7783 condoned by ____? AAO SAO/AO GO three C
Late Attendance (up to
one hour) can be
condoned on
______________
7784 occasions in a month? 2 3 4 Nil A
Late Entrant is defined as
an officer retired on
reaching the prescribed
age limit for compulsory
retirement with at least
____ years
Commissioned service
qualifying for pension but
whose total service is less
than _____ years as
defined in Pension
7785 Regulations for the Army 10, 15 15, 20 20, 25 25, 30 B

LD may be recovered from


the contractor a sum
equivalent to ____ % of
the prices of any stores
which the contractor has
failed to deliver within the
period agreed for delivery
in the contract, for each
week or part thereof
during which the delivery
of such stores may be in
arrears, where delivery
thereof is accepted after As As
expiry of the aforesaid decided Decided
7786 period. 0.5 0.05 by CFA by IFA A
Leave Not Due may be
granted to a permanent No such
Government servant with Leave of Restrictio
7787 no ____ at credit HPL EL any kind n A

Leave Not Due may be


granted to an employee
7788 who has no ___ at credit? CL HPL Both None B
Leave of AO GE will be
sanctioned by the PCDA/CD
7789 concerned _____? GE CWE RAO/LAO A D
a or b as
decided No such
Leave of Gorkha Officers by provision.
whose homes are in Nepal Crossing border sanctionin Normal
will begin and end on the Crossing Nepal of station where g rule is
7790 date of ____? Border working authority applicable A
a or b as
Leave of Officers having decided No such
homes in Sikkim and by provision.
domiciled in Bhutan will sanctionin Normal
begin and end on the date border of station Sikkim/Bhutan g rule is
7791 of crossing _______? where working Border authority applicable B
Leave on invalidment on
account of disability is
admissible for
Commissioned Officers for
_____ months and may
be extended up to _____
7792 months 6, 12 6, 18 8, 16 8, 24 D
Ledger Group checks the
pay book of soldier to
ensure the correctness of
_____ with reference to Transfers in his Personal All the
7793 entries in IRLA? career ACR Payments Details three B

Ledger Wing to eliminate


the possibility of opening
a duplicate IRLA requests
R section through a
forwarding memo marked Account Special
7794 as for “____― ? Personal tracing Duplicate tracing tracing tracing D
Ledgers for furniture in E in C
the office of E in C are branch
maintained by which of CAO, Ministry of themselv PCDA,
7795 the following? CE Defence es New Delhi B
letter of credit is one in
respect of which another
Bank in the
beneficiary’s country
adds its confirmation at
the request of the issuing
Bank is known as ____ Confirme
7796 letter of credit? Revocable Irrevocable d Revolving C

Letter of credit which may


be amended or cancelled
by the issuing bank at any
moment without prior
notice to the beneficiary is Reversabl
7797 known as ___? Revocable Revolving e None A
Letters from contractors
forwarding deeds of
assignment should
indicate whether bank in
whose favor such a
document is executed will Either a Both a
7798 function as a ___? Collecting Agency Financial bank or b and b C
Date on
Letters should bear the which
7799 date of ______? Approval of Draft Draft Preparation Despatch copied C
Liabilities are closed with either a
7800 ___ Balance? Debit Credit or b None B
Licence fee bills in respect
of Army Officers are sent Regional
7801 to ____? Officers concerned PCDA (O) CDA AO GE B

Licence Fee bills in respect


of Civilians are received
from _____ in PCDA/CDA AO/AAO
7802 office pay sections? BSO GE GE/BSO LAO/RAO C
Life Insurance Premium if
given in trial balance,
what will be done in final Credited to Debited Debited in
7803 accounts? Credited in P&L A/c capital to capital P&L A/c C
Lighting in
P&L
Lighting and Heating Account
expenses when given in and
trial balance, it will be Heating in
posted in ___ of final Profit and loss Balance Trading
7804 accounts? Trading Account account Sheet Account B
Limited Tender Enquiry is
done for purchase of
stores of the value up to
7805 Rs. ___ 2.5 lakhs 3 lakhs 15 lakhs 25 lakhs D
receipt Issue side
side of of
"tran "tran
sfers- sfers-
inward&# inward&#
34; and 34; and
Issue side of receipt side of issue side reeipt
"transfers- "transfers- of side of
inward" and inward" and "tran "tran
issue side of receipt side of sfers- sfers-
Linking is done in which of "transfers- "transfers- outward.â outward.â
7806 the following manner? outward.― outward.― €• €• C
Linking of purchases is
done on ___ side of Decided
Ledger in Local Audit of by LAO
Store Accounts in Army from case
7807 Units? Issues Receipts to case Both sides B
List of DMROs for which
OMROs are not found
adjusted will be extracted
by Accounts to Audit
Sections at the end of
7808 each ____? Month Quarter Half year Year B
Loans and Advances are
represented by Sector
7809 ____? A B K F D

Loans to State
Governments budgeted
under the Civil Estimates
of Ministry of Defence
(Major Head 7610-Loan
and Advances to State
Government) are advised
by _____ for credit to the
State Government by CAS, AO (DAD)
7810 RBI, Nagpur PCDA New Delhi CGDA Office MOD None C
Loans to State
Governments budgeted
under the Civil Estimates
of MOD are also advised PCDA
through CAS, RBI, Nagpur R&D New
7811 by _____ ? CGDA AO (DAD) MOD Delhi CGA B
Local Audit of units and
formations by DAD is
organized under ____ Only One
7812 categories? 4 3 2 category C
Local Audit Programme is
7813 approved by? GOC in C PCDA/CDA Both None B
Local Audit Programme is
submitted by LAO for
approval by PCDA/CDA
Main Office for _____
7814 (period)? Half year Year Quarter 9 months A

Local Committee is
constituted by ____ as per District
Sexual Harassment of Drawing and Magistrat Head of
7815 women at work place Act? District Officer Disbursing Officer e Office A
Local Purchase Articles of
ASC stores issued on
payment will be priced by
O i/c of ASC retail shop at Latest Payment Highest of Lowest of
7816 _____ rate? Stock Book Rate issue rates the two the two B
Local Purchase of stores
which are covered under
Central purchase cannot
be done for which of the
7817 following transactions? Payment Issues For Stocking None Both D
Long Term Integrated
Perspective Plan (LTIPP)
covers a period of ___
7818 requirements? 5 10 15 20 C
A.HQrs
Loss of Account Card in through CGDA
Ordnance Depot should PCDA/CD through
7819 be reported to ___? A.HQrs. PCDA/CDA A A.HQrs. C
Loss of audited
documents in a unit Major
should be classified as irregularit
7820 ____________ in audit? Observation trivial error y Objection D
Loss of blank forms of
Railway Warrants require Army PC of A
7821 regularization of _____? GOI MOD H.Qrs Kolkata A
Loss of blank forms of
railway warrants shall be
regularized under the PC of A (Fys.), Regional
7822 orders of Kolkata Army H. Qrs GOI CDA C
Loss of concession forms
7823 should be reported to Railway Authorities PC of A, Kolkata Both None C
Final
Audit
Report is
Loss of stores will be rendered
struck off from ledgers at Preliminary audit by Sanction
which stage of processing Loss statement is report is rendered PCDA/CD of CFA is
7824 of loss statements? prepared by LAO A received D
Master
Loss statement for loss of General
Ordnance items in a of
Military Hospital will be LAO/PCD Ordnance
7825 priced by Military Hospital Ordnance Depot A Branch C
Difference Transit losses
between the book recoverable from
value and sale the carrying
proceeds of stores company which
disposed of by or have been made
Loss statement is not under orders of DG good by the
necessary in which of the of Disposals or company
7826 following cases? other orders concerned Both None C
Loss due to
difference
between the
Loss statement is not book value and
required in respect of Loss due to fair sale proceeds of
7827 which of the following? wear and tear disposal Both None C
Loss statement is Qunitupli Sextuplica
7828 prepared in _______? Triplicate Quadruplicate cate te D
Loss statements are
prepared in _____ by the
units proposing Quadrupli
7829 regularization of losses? Sextuplicate Quintuplicate cate Triplicate A
Loss statements are sent
in ____ for pricing by Quadrupli Qunitupli
7830 Stores Section of CDA? Duplicate Triplicate cate cate B
Loss Statements for losses
in respect of which penal
recoveries from
individuals are involved Executive LAO/CDA/ None of
7831 are priced by Authorities Supply Depots PCDA these C
Losses arising in
connection with
purchases through
purchasing organizations,
where fault is entirely
with them are not shown Decided Decided
7832 in App.A/cs Completely true Completely false by PCDA by CFA B
Highest Cost of Highest
Losses of dairy produce Current cost of Production in Sale rate Market
7833 are valued at ________ production force in force Rate C

Losses on account of
stores short-
landed/damaged which As
are irrecoverable from the decided As
carriers, will be dealt with by decided
7834 at consignees' end as? Store loss Cash loss Executive by CDA B
Losses pertaining to which
of the following are not Cantonm
exhibited in Appropriation Canteen Stores ent All the
7835 Accounts? Military Farms Department Boards three C

Losses to which no precise Decided


monetary value can be by Decided
assigned should be shown PCDA/CD by GOC in
7836 in Appropriation Accounts Correct Incorrect A C C

Losses written off in


respect of stores short
landed at ports should be
classified as ____ and
exhibited in the statement Either a
under the appropriate or b at None.
heading in the the Need not
7837 Appropriation Accounts? Cash Loss Store Loss discretion be shown A
LPC cum Data Sheet in
respect of Army Officers
at the time of their
retirement is prepared in Quadrupli Quintupli
7838 ____ by PCDA (O)? Duplicate Triplicate cate cate C
LTC can not be availed
during which of the Clossed All the
7839 following periods? Casual Leave Half pay leave Holidays three C
Legimate
Local Tender Limited Tender Tender All the
7840 LTE Stands for _____? Enquiry Enquiry Enquiry three B

Lump sum advances Regional


drawn by Field Imprest CDA of
Holders from Field M Section of PAO of
Cashiers will be intimated Regional CDA of PAO of the Imprest All the
7841 by PCDA (O) to ____? Imp. Holder Imprest Holder Holder three B
Lump sum advances paid
to Field Imprest Holders
by Field Cashiers are
compiled to _____ 00/018/6 00/018/6
7842 suspense head 00/018/64 00/018/65 0 1 B
Machine Hour rate
method comes under All the
7843 ______? Absorption Apportionment Allocation three A
Credit
Machinery purchased for Debit Purchases
Rs. 10000/- included in Purchases and
purchases. What will be Debit purchases Credit purchases and Debit Credit
the adjustment in final and credit and Debit Machiner Machiner
7844 accounts? Mahinery Machinery y y B
MACP scheme envisages
grant of three financial up
gradations to Group A, B 10, 20, 30 of 12, 24, 36 of
& C employees at continuous regular continuous 10,20,30 12, 24, 36
7845 intervals of _, _, _ years? service regular service of service of service A

MACP scheme is
applicable to PBORs of 01.09.200 01.01.200
7846 Indian Army w.e.f. _____? 07.08.2003 01.01.96 8 6 C
MACP scheme is effective 01.09.200 01.10.200
7847 from _______ 01.01.2006 31.08.2008 8 8 C
MACP Scheme is not Organized Group A
7848 applicable to ________? service Group B services Both None A
MACP Scheme is not
applicable to which of the
following categories of All the
7849 employees? Casual Adhoc Contract three D
MACP upgradation is
allowed if the PBOR is
stagnated in a particular
pay level for a period of
7850 ___ years? 12 10 9 8 D
the
external
sector
balance
of the
economy
as
reflected
in the
current
the fiscal balance account
Macro-economic of the Union balance
Framework Statement Government as of the
shall contain an the growth in the reflected in the balance
assessment relating to gross domestic gross fiscal of All the
7851 ______? product balance payments three D
Maintenance of Debt Accounts Accounts
Head Registers in respect Section of Section of
of DAD employees is the Admin section of Admin Section of CDA CGDA
7852 responsibility of ____ ? CGDA office CDA office office office C
Head of
Maintenance of the the
APARs is the duty of the SAO/AO Departme
7853 ______ Group Officer (AN) PCDA/CDA (AN) nt D
Major capital works are
original works costing
7854 ____ and above? 5 lakhs 10 lakhs 15 lakhs 50 lakhs C
Major Head is
represented by ___ digit
7855 number? 4 3 2 7 A

Major penalties are


awarded under Rule ____
7856 of CCS (CCA) Rules, 1965? 10 14 16 None B
Major penalty
proceedings are held
under which rule of CCS
7857 CCA Rules 1965 10 11 14 16 C
Majority of Government Mercantil
Accounts are kept under e and
7858 ____ basis? Accrual Cash Cash None B
Majority of the
Government Accounts are
7859 kept on ____ basis? Cash Accrual Both None A
Manufacturing or
production overheads
come under which of the
following classification of Behaviour Element
7860 overheads? Functions wise Cost wise wise wise A

Map accounts maintained


by ______ are not subject Army Units and
7861 to audit by LAO? Map Depots Formations Both None B
Can be
audited
with
approval No such
of account is
Map accounts maintained Are subject to Are not subject to PCDA/CD maintaine
7862 by units and formations audit audit A d B
March Supplementary
Correction Manually
requires the sanction of PCDA/CD
7863 ____? CGDA CGA A None B
Marginal costing is a
costing method in which
____ are accumulated and
cost per unit is
ascertained only on the Overhead
7864 basis of such costs? Fixed Variable Direct s B
Material leave is granted All the
7865 on _____ pay Full Half No three A
Materials received at site Measure Any one
will be counted and Contractor Orders ment of the
7866 recorded in _________? Work Diary book book three C
Maternity leave is
admissible to female
government employees
for ___ days on one
7867 occasion? 90 180 240 730 B
Maternity leave is granted All the
7868 on _____ pay Full Half No three A
Maternity leave is not Threatened
7869 admissible for ____? Abortion Abortion Both None B
Maximum amount of HBA
shall be ____ month’s
basic pay subject to
maximum amount
prescribed or the cost of
the house/flat or amount
according to repaying
capacity which ever is the
7870 least? 34 134 139 150 A
Maximum amount of HBA
shall be prescribed
month’s basic pay
subject to a maximum of
___ (lakhs) only or the
cost of the house/flat or
amount according to
repaying capacity which
7871 ever is the least? 25 50 75 100 A
Maximum number of
injections at AMA
consulting room within 10 No such
7872 days is ___? 5 10 15 limit C
Maximum period of
absence permitted as sick
list concession in respect
7873 of Army Officers is ____? 20 days 30 days 60 days 90days B

Maximum study leave


that can be granted to
Government servants
other than Central Health 36 24
7874 Services officers is ____? 60 months 48 months months months D
Maximum tolerance limit
allowed to exceed in ASC
7875 contracts is ____% 1 2 5 10 C
MB is not required for (1)
works executed by IEs (2)
Periodical Services (3) All the
Supplies through Supply 2 &3 are three are
7876 Orders 1 & 2 are correct 1 & 3 are correct correct correct D
Medical advance is not
admissible to the
employees of Pay levels
up to and their No such
7877 dependends 2 4 5 provision D
Medical treatment abroad
under CSMA rules Head of
requires a certificate from the
____ constituted for this Standing Departme
7878 purpose Local Committee Committee nt None B
the expenditure
commitment of the explicit
major policy contingent
changes involving liabilities, which
new service, new are in the form of
Medium-term instruments of stipulated annuity
Expenditure Framework service, new payments over a
Statement shall, inter alia, schemes and multi-year time-
7879 contain _______? programmes frame Both None C
Members included in
DPCs for Groups
'A' and
'B' promotion
by selection, should be Two three
officers who are at least levels levels
7880 _____? Sufficiently Senior One level above above above B
Decided
by PCDA
MES civilians are paid out in each
7881 of ____ Estimates? Defence Services MOD civil both case A
MES district is under the
7882 control of AGE (I) CWE GE CE B

MES establishment Industrial All the


7883 comprises of Military personnel civilian personnel personnel three D
MES work in the Principal
Controller’s/Controller
’s Office is mainly dealt
with in ____ sections
(Other than Pay &
7884 Allowances)? 2 3 4 1 A
MFAI report is addressed
7885 to _____? GOC – in C GOC in C by Name CGDA DGADS B
MFAI report is prepared
and submitted by LAO to
7886 PCDA/CDA on ____ basis Yearly Half yearly Quarterly Monthly C
MFAI Report is rendered
by ____ of the month
7887 following the quarter? 10th 15th 20th 25th C
MFAI Report is rendered
7888 on ____ basis? Yearly Half yearly basis Quarterly Monthly C
Irregularities
reported earlier
MFAI Report Part I and remaining Fresh
7889 consists of ____? pending Irregularities a or b Both B
Mileage card should be
signed by the unit
commander or an officer
nominated by him on
7890 ______ basis Daily Weekly Monthly Random C
Military Accounts
Department has been
renamed as Defence
Accounts Department 1.10. 01.10.195
7891 w.e.f. ___? 15.08.1947 26.01.1950 1983 1 D
Deposit
Deposit works/ser
works/ser vices
Military Engineer Services vices with without
are to Plan and execute Agency Services, Agency Services, levy of levy of
the works of Defence with levy of without levy of departme departme
Accounts Department, as department department ntal ntal
7892 _______? charges charges charges charges B
Military Farms accounts
are maintained on Commerci All the
7893 ____lines? Cash Quasi Commercial al three C
Military Farms work on
7894 ____ basis? Commercial Quasi commercial Both None B
Military Identification
Number (MIN) for MRO
7895 contains ____ digits? 15 8 17 7 C
Military Service Pay MSP
is admissible to the Army
Officers at the rate of ___
7896 per month? 10800 15500 5200 None B
Military Service Pay MSP
is admissible to the Hony.
Commisioned Officers at
the rate of ___ per
7897 month? 10800 15500 5200 None B
Military Service Pay MSP
is admissible to the MNS
Officers at the rate of ___
7898 per month? 10800 15500 5200 None A
Military Service Pay MSP
is admissible to the PBORs
at the rate of ___ per
7899 month? 10800 15500 5200 None C
Milk is accounted for in Kilograms
______ in cattle yard and Kilograms ,
7900 in ______ in Dairy? Litres, Litres Litres, Kilograms , Litres Kilograms C

Minimum balance of EL
that should be at credit to
avail 10 days EL
Encashment on LTC , after
deducting the same from No such
7901 Leave A/c is __ days? 300 30 60 limit B
Minimum cooling off
period of _ years is
ensured between 2
assignments involving
substantial third party
payments for a DAD
7902 employee? 2 3 5 10 B
Minimum educational
qualification for direct
recruits Clerks will be Graduatio
7903 ____ Pass/equivalent? 10th 11th 12th n C
Period
Minimum rates of pay longer
should not fixed for which than
7904 of the following? Hour Day month None D
Minimum subscription
under CPF is ____% of
7905 emoluments? 6 10 15 20 B
Minimum wages are fixed
for which of the following
7906 works? Time Piece Both None C
Minimum Wages to be
reviewd at such intervals
7907 not exceeding ____? 10 years 5 years 3 years 2 years B
Minister, within _____ is
not a member of either of
House ceases to be
7908 Minister Two and half years Two years One year six mnths D
Minor Head corresponds
7909 to ____? Function Programme Scheme Activity B
Minor Head is
represented by ___ digits
7910 Number? 2 3 4 None B
Minor penalty
proceedings are held
under which rule of CCS
7911 CCA Rules 1965 10 11 14 16 D
Missing Part II Orders will
be called for by EDP
Centre, giving suitable
messages on Statement of
7912 ________________? Account PCDA (O) Website Both None C
Mobilization Advance
under special
circumstances can be paid
up a Maximum of ____%
of the value of the
7913 contract ? 5 10 15 20 B
Modifications in the
existing conditions of CFA
contract not involving under
rates enhancement and CFA in intimatio
no extra expenses can be consultation with n to
7914 sanctioned by CFA CDA/IFA CDA/IFA None B
Monthly Expenditure Units
Return of Army Units is themselv All the
7915 prepared by ____? LAO/RAO PCDA/CDA es three B
Monthly Expenditure
Return of GE is not signed
by which of the following Both b &
7916 officers? GE AO GE RAO/LAO c C

E section Accounts
Monthly Expenditure of Section of
Return of GE is prepared PCDA/CD PCDA/CD
7917 by ________? Sub division of GE AO GE A A A
Monthly PLI Schedules are
forwarded by PCDA (O) to PLI Directorate, PLI Directorate,
7918 ________? New Delhi Kolkata Both None B

Monthly report of Central


Index, maintained by EDP
centre of PCDA (O) is Permanen
handed over to ____ t Records Records
7919 section/wing/cell? Ledger wings Accounts section section Section D
Monthly statement of
account in respect of Navy
personnel is issued by Navy
7920 _____? Naval pay office PCDA (Navy) NLAO HQrs. A
Monthly Test check of
IRLAs is done by AO/SAO
7921 to the extent of ______? 0.02 0.03 0.08 0.1 D
Month-wise LPC-Cum-
Data Sheets, maintained
by Pension Cell will be
retained for __ from the
month of Retirement of
7922 Army officer? 75 years 50 years 40 years 35 years D
Moribund accounts of the
defunct funds to which
subscriptions have now
ceased, are maintained by CDA (Funds) CDA All the
7923 ______? CDA (PD) Meerut Meerut Meerut three B
Movable property
includes ___ as per
7924 Conduct Rules Radio Refrigerator Both None C
Movable Property All the
7925 includes ______? Jewellery Horse Motor Car three D
Move of an officer to
outstation for attachment
on __ will not be classified
as “Permanent―even Bonafide
if the duration of stay Course of Disciplinary Governm All the
7926 exceeds180 days? instruction Grounds ent Duty three B
When cash
security is
MRO is not necessary to Deposit works recovered in the
deposit which of the amount received payments due to
7927 following transactions? from user Contractor Both None B
Quintupli
7928 MRO is prepared in Quadruplicate Triplicate Duplicate cate B
MRO is prepared in
7929 _____? Sextuplicate Quadruplicate Triplicate Duplicate C
MRO is valid for a period
7930 of 20 days 21 days 14 days 30 days B
MS branch of
IHQ/DGAFMS/TA
Directorate is supposed to
issue retirement order
____ before in respect of 12 10
7931 Army Officres? 24 months 18 months months months D
Name the agency
responsible to conclude
Rate Contracts for the
General requirements of
all the central
Governmemt Army Purchase
7932 Departments? Organization DGS&D Both None B
Name the agency
responsible to issue
modifications to the Ministry of Ministry of Ministry C&AG of
7933 provisions of GFR Defence Defence/Fin of Finance India C
Name the authority
responsible to carry out
Acquisition of land and
buildings required for
7934 Defence purposes. MES DGDE E in C GOI B
Name the authority, who
issues specific directions
in the case of isolated
cases of provisional PCDA/CD
7935 payments MOD GOC in C CGDA A A
Name the equivalent Wing Air
officer in Air Force for Command Commod
7936 Brigadier in Army? Group Captain Air Vice Marshal er ore D
Name the equivalent rank
in Indian Air Force for
Lieutenant in Indian Pilot Squadron
7937 Army? Flight Lieutenant Flying Officer Officer Leader B
Name the item of
expenditure which does
not appear in punching
medium prepared by AAO
GE, but will be accounted
for in Construction
account and reflected in ISA CP
7938 MER? USR Baby Indent voucher voucher D
Name the officer (In a
CWE office) responsible to
advice CWE on contract
matters and fixing of star Chief Technical Surveyor
7939 rates? Examiner BSO of works DCWE D
Name the system
followed for collection or
delivery of supplies and
stores in economic Efficient and Barter All the
7940 manner by units Carter Patterson Economic system three A
National Pension System 01.04.200 01.01.200
7941 came into force w.e.f. 01.01.2003 01.01.2004 4 6 B
National Pension System
7942 has ____ tiers? 4 3 2 only one C
National Pension System
has been introduced w.e.f 01.07.200 01.01.200
7943 ____? 01.01.2004 01.04.2004 4 6 A
Navy has ___ Minor heads
7944 of accounting? 8 9 10 12 B
Short
Junior Service
Nb Sub, Sub and Subedar Commissi Commissi
Major in Indian Army are Non Commissioned Commissioned oned oned
7945 _____? Officers Officers Officers Officers C
Negotiable Instruments
Act came into force w.e.f. 01.04.188 01.07.188
7946 _____? 01.01.1882 01.03.1882 2 2 B
Net amount outstanding
under head “Cheques
& Bills / Pay and Accounts
Office Electronic
Advices―will be
reviewed and reconciled
once in every _____ by
Accounts Section of
7947 PCDA/CDA? Day week fortnight Month D
Shown separately Shown separately
in the Balance in the Balance Deduccte
Net Loss is ____________ sheet on Liabilities sheet on Assets Added to d from
7948 in the balance sheet? side side Capital Capital D
Shown separately Shown separately
Net Profit is in the Balance in the Balance Deduccte
____________ in the sheet on Liabilities sheet on Assets d from Added to
7949 balance sheet? side side Capital Capital D
New Account will not be
opened by PCDA (O) in
the absence of which of
the following details of
newly commissioned All the
7950 officers? PAN Home Town e-mail id three A
NCC
whole
time
officers
New Pension Scheme is without
applicable to which of the any
following officers joining former
service on or after Commissioned Govt.
7951 01.01.2004? officers of Army NCC officers service None C
Newly commissioned
officer shall not be
entitled to pay on first
appointment for a period
in excess of ___ days
before the date on which
7952 he reports for duty? 30 days 15 days 45 days 60 days A
One for
Next Below Rule is applied One time One
7953 on ______ basis Vacancy measure principle None C
NIV articles should not be
issued on payment by
Supply and Store Depots
prior to obtaining the
7954 rates from ____? Army H.Qrs. MOD CGDA MOD (Fin) D
No action to relinquish
any hiring will be taken by
MES without the sanction PCDA/CD
7955 of _____? CFA GOI E in C A A
No advance of DA for
Temporary Duty in
respect of Army Officers
beyond ______is paid by
7956 PCDA (O)? 30 days 60 days 120 days 180 days D
any order of an
No appeal lies against Any order made by interlocutory
7957 ___? the President nature Both None C
Pay &
No appropriation is Allowanc All the
7958 necessary for ____ Receipts Expenditure es three A

No appropriation is
needed in respect of Both
recoveries of expenditure Initially
which are treated as and
7959 receipts_________? Initially Finally finally None C
No cheque should be
handed over by D section
to the representative of
supplier except under the Addl.
order of ______ in a CDA/Jt. PCDA/CD
7960 PCDA/CDA office? Group Officer SAO/AO CDA A D

No claim for
compensation shall be
entertained by a
Commissioner unless
notice of the accident has
been given in the manner
hereinafter provided as
soon as practicable after
the happening thereof
and unless the claim is
preferred before him
within ______of the
occurrence of the
7961 accident? 1 month 6 months one year two years D

No draft para should be


concurred without the Addl.
personal knowledge of CDA/Jt. PCDA/CD
7962 ____ in PCDA/CDA office? GO (IA) GO (AN) CDA A D
No existing road in a
Cantonment may be
closed and no new roads
opened without the Station
approval of the CEO, Cantonment Command
7963 ________? Board PCDA/CDA er GOC in C D

No formal re-
appropriation is necessary
for transferring funds
under the same control All the
7964 head between ____? Commands Areas Sub Areas three D
No Government servant
shall accept or permit any
member of his family on
his behalf to accept any
gift except on occasions
laid down in Rule ____ of
C.C.S. (Conduct) Rules,
7965 1964? 2 3 5 13 D

No item of financial advice


rendered by CDA office
will be pressed upon
without the knowledge of
the _______ with whom
the proposition should be Command or
7966 fully discussed Army H.Qrs Area CGDA DGADS B
No leave of any kind can
be granted for a
continuous period of
_____ except with the
7967 sanction of President 180 days 360 days 2 years 5 years D
No leave of any kind can
be granted to a
Government employee for
a continuous period
7968 exceeding _____ years 2 3 4 5 D
No lump sum allotment
will be made below
commands/Areas/Division
s except with the sanction PCDA/CD
7969 of ______? GOC in C Chief Engineer A E in C A
No materials will be
supplied or issued on loan
from a Factory to other
Military or Non-Military
Government
DepartÂ-ments except on Controller PC of A
7970 the authority of the ____? General Manager DGOF of Fys. Kolkata B
No member of the
establishment below the
rank of __ is to receive
any strangers in the
rooms in which the
business of the office is Gazetted
7971 carried on? IDAS Head of Office Officer None D
No move of an officer
shall be classified as
‘Permanent’ if it is
undertaken in pursuance discharge of
7972 of ________? Tour of Inspection duties Both None A

No objection should ever


be issued by ____ Section
nor should they enter into
any correspondence with
Officers Commanding and
7973 others Stores Misc. IA None C

No official
documents/papers or
publications may be taken
out of PCDA/CDA office
without the written
7974 permission of the ____? PCDA/CDA Addl. CDA/Jt. CDA GO (AN) SAO/AO D
No OP work should
extend beyond___
7975 working seasons? 5 4 3 2 D
No operational work
should be ordered on Civil
Agencies in areas where
MES exist, without prior
concurrence from Div. PCDA/CD
7976 ______? Command H.Qrs. Formation H.Qrs. H.Qrs. A A
No Operational work will Corps
be ordered unless it has Army Command PCDA/CD
7977 been approved by____? Army H.Qrs. Commander er A A
No order involving
abandonment of revenue
shall be issued by CFA Approval of next Concurrence of
7978 without the _________? higher authority Financial Adviser Both None B

No pension is admissible
to a permanent employee
who retires before
completion of ___ years
7979 qualifying service? 5 10 20 33 B

No sale of any stores will


be made to private bodies
by MES without the prior
7980 sanction of ____? E in C PCDA/CDA DGADS GOI D
No sanction is necessary
for lodging cash deposit in
a bank or deposits in a
saving bank account from
out of salary or Depends
accumulated savings of a on case to No
7981 Government servant. Correct Incorrect case Comment A
No sum shall ordinarily be
credited to Government
by debit to a _____; Credit
must follow and not
precede actual
7982 realization? Service Head Suspense Head Both None B
No withdrawal of money
may be made from the
Government Account
except by presentation of
_____ in support of
relevant claim for the Documen
7983 purpose? Bill Voucher t Form A

No. of children for whom


CEA/HS is drawn at a time No such
7984 should not exceed __? One Two Three limit B

Nodal officer designated


under Sexual Harassment
of women at work place
act is supposed to forward
the complaint received to
the Local Committee
7985 within ___ days? 2 5 7 10 C
Which are not
required to be Issued for
Nominal Vouchers are struck off, test
prepared in respect of Received brought on purposes
7986 stores? erroneously charge to HQrs All D
Non receipt of DMRO for
which OMRO has been
adjusted by Audit Section
should be taken up by RBI, CAS
7987 Accounts with? Audit Section Unit Bank Nagpur C
Non-Effective Account
Files received in the
Section initially will be
treated as ___by
permanent records
section of PCDA (O) for Frequently asked Moving New
7988 one year? Temporary record record Record Record C

Normal isues of stock are


usually stopped at ____
level and made only under Danger Ordering
7989 specific instructions? Maximum level Minimum level level level C

Normally after how many


pages, a file should be
closed and a new volume
7990 should be opened? 500 250 100 150 D
Normally leave will
commence _____an
individual is struck off On the
duty if relieved in the A/N of Any of the
7991 forenoon? On the date On the next date the date three A
On the
Normally Leave will A/N of
terminate on ____if an the date
individual rejoins in the the day preceding on the date of of Any of the
7992 afternoon? that of rejoining rejoining rejoining three B
Normally, the number of
supplier firms in Limited
Tender Enquiry should be
7993 more than _____? Two Three Five One B
Not less than ____
Members from amongst
employees preferably
committed to the cause of
women or who have had
experience in social work
or have legal knowledge
should be nominated as
members of Internal
committee constituted
7994 under SH Act? 2 3 4 Half A

Not less than _____


members must be women
in the Internal Committee
consituted under the
7995 provisions of SH Act? One fourth One third Half Two third C
Not more than ______
compensatory leave is
allowed to be availed of at
a time by a Government
7996 Employee? 4 days 3 days 2 days One day C
NPS is applicable to
central government
employees appointed on 02.01.200 02.04.200
7997 or after ____? 01.01.2004 01.04.2004 4 4 A
1st
January of the date
NPS subscription recovery the month the next individual
will commence from the month of following the year of applies
7998 ____? joining month of joining joining for PRAN B
He is on
Temporary Duty
NRA is not admissible to a and drawing Daily
7999 PBOR when He is on leave allowance None Both a, b D
Number of injections is
limited to normally ____
within 10 days in the No such
8000 consulting room of AMA? 5 10 15 limit B
Numerical Account of all
stores drawn in bulk for Stock Stores in
use on maintenance Purchase Hand
8001 services is maintained in Stock Register Materials Register Register Ledger D
O&M Inspection is
conducted on ______
8002 basis? Fixed Percentage sampling Both None B
O&M inspection of
sections of Main office of
PCDA/CDA is done once in
8003 _____? a quarter a Half year a year two years C

O&M Inspection Report is


supposed to be forwarded
to the concerned
section/sub office within
___ completion of two
8004 Inspection? One month three weeks weeks One week B
Primary
unit of
Object Head corresponds appropria
8005 to ____? Function Programme Scheme tion D
Object Head is
represented by ___ digits
8006 Number? 2 3 4 5 A
Object Heads are
primarily meant for
______ control over
8007 expenditure? Itemized Over all audit None A
Occupation and vacation Unit
returns are prepared by authoritie All the
8008 _____? BSO AAO BSO s three A
Occupation/Vacation
returns for all officers
quarters on the station
pool are prepared by Station
8009 ____? Commander MES authorities AO GE None B
Office Automation
module implemented in
PAOs (ORs) across the
country is known as
8010 project _____? Tulip Sugam Suvigya Dolphin D
Office Automation
module used in PCDA (O)
is named as “Project
8011 ______― ? Suvigya Sulekha Sugam Skylark B
an
opinion
and the
Precedents in grounds
cases where there on which
are no the
Office Note should not The facts of the authoritative opinion is
8012 contain _____? case rulings based None D
Office of the DEOs and
their outstation
representatives fall under
which Category of the unit
for the purpose of Cash
8013 Inspection by LAO? I II A B D
Officer of pay level 7 is
entitled to travel by ____
Class while on tour
journey by sea between
A&N islands and main
8014 land? Delue First/A cabin Second/B Bunk B

Officer of which pay level


and above can travel by
8015 AC Bus while on tour? 5 6 8 9 B
Officer of which pay level
and above can travel by
AC-I class in Train while on
8016 tour? 9 12 14 15 B
Officer of which pay level
and above can travel by
AC-II class in Train while
8017 on tour? 5 6 8 9 B
Officer of which pay level
and above can travel by
Air in Business class while
8018 on tour? 9 11 14 15 C
Officer of which pay level
and above can travel by
Deluxe class for travel by
River between A&N
islands and main land
8019 while on tour? 6 8 9 10 C

Officer of which pay level


and above can travel by
Highest class for travel by
8020 River while on tour? 9 10 11 12 A
Officer responsible to
arrange procurement of
stores required for the AGE of the Sub
recoupment of divisional Division Store
8021 stock in a GE office is BSO concerned Keeper all A
Officer under whose
internal audit control, a
public servant is serving is Audit Audit
8022 known as _____? Accounts officer Controlling officer Controller Officer D
Officers assisting the Chief
of Army at the Army Head Public Personal
Quarters are known as Private Staff Principal Staff Staff Staff
8023 ____? Officers Officers Officers Officers B
Officers in the pay level
___ have an option to
office car facility or draw
8024 TPTA? 10 11 12 14 D

Officers of a unit attached


on disciplinary grounds to
another unit or suspended
from duty and attached
are continued to be
shown in the Strength
Return (Nominal Roll) Decided Decided
against the appropriate by CO of by PCDA
8025 appointment. Correct Wrong the unit (O) A
Officers of the rank of
____ and above have the
option of drawing TPTL or
to use Government Lt.
8026 transport? Brigadier Major General General Colonel B

Officers on Course of
Instructions of 10 weeks
or more duration are
shown separately as on on on Extra
officers _______ in Supernumerary Skeleton Establish
8027 Strength Returns by units? on training Strength Strength ment B

Officers on TD/Permanent
Posting/LTC can draw
advance for self or family
members, before ____ of
proposed date of onward
8028 journey? 30 days 60 days 65 days 95 days D
Officers posted to stations
where married
accommodation cannot
be provided to them can
ante date their seniority
by ____ period spent in
previous station subject to
8029 fulfilment of conditions? Full Half the 3 months 6 months B
Officers sick in hospital or
on sick leave are
continued to be shown in
the Strength Return in the Depends Decided
proper place with a on case to by CO of
8030 suitable remark. Correct Wrong case the unit A

Officers who marry before


the age of ___ years will
not be entitled to married
accommodation until they
attain that age and will be No such
8031 required to live in a mess? 28 25 21 restriction B
Official Language Rules
1976 extend to whole of
8032 India except ______ J&K Tamil Nadu Both None B

Officiating Promotion may


be granted in case when
an officer officiates in an
appointment in the higher
rank for a minimum
8033 period of ___? 180 days 90days 60 days 30 days D
Offset clause is applicable
where the estimated cost
of the acquisition
proposal is Rs. ____ crore
8034 or more? 300 500 1000 2000 D

On Commission into
Army, Form 'A'
is prepared, based on
which Account is opened
for the respective officer.
Who will sign the form CO of the
and who will coutersign Officer, Appointing Officer, CO of the Unit, Officer,
8035 the same? Authority Unit PCDA (O) PCDA (O) B
On completion of the
work, Work Diary and
Contractor’s order
book are kept under safe
8036 custody by ______? Contractor PCDA/CDA AO GE GE D
On financial up-gradation
to a Central Government
servant under MACP
Scheme, which of the Classificat
following remain ion of
8037 unchanged? Pay level Pay post None C
On grant of financial up
gradation under MACP
scheme, which of the
following does not change
in respect of the All the
8038 employee? Designation Classification Status three D
On his selection to IDAS,
Mr. 'X' is asked
to report to NADFM, Pune
initially i.e. for the first
time. What will be his Only TA/DA as
TA/DA entitlement for TicketFar admissbil
journey for the first time TA/DA as e is e on
from his native place to No TA/DA admissible on admissibl Permanen
8039 Pune? admissible Tour e t Transfer A
On opening of a bid, it is
noticed that there is a
variation in the rate
quoted by the Vendor in
figures as that of amount
expressed in words. As
per rule, Committee
intimated him that the
rates as the amount Submit
shown in words will the case
prevail. But the vendor for
did not accept for the decision Committe
change. What course of of e will
8040 action will you suggest? Retendering Reject his/her bid CFA/IFA decide B
On submission of Inquiry
Report _____ of
Honorarium is paid to
retired Government
8041 servant appointed as IO? 100% 75% 50% 25% C
On the domestic
occasstions Group A
Government servant can
accept gifts upto value of No such
8042 ____? 7500 15000 25000 limit C
On the domestic
occasstions Group B
Government servant can
accept gifts upto value of No such
8043 ____? 7500 15000 25000 limit B
On the domestic
occasstions Group C
Government servant can
accept gifts upto value of No such
8044 ____? 7500 15000 25000 limit A
On the expenditure side
there are ____ Major
8045 Heads? 4 5 6 7 C
On the GeM portal, Direct
Purchase can be done up
to the value of goods Rs.
______ without
8046 comparison? 25000 30000 40000 50000 A

On the GeM Portal, L1


purchase enables
purchase for order values
between Rs. ____ and Rs. 50,000/-
____ by way of and 25,000
comparison between at 25000 and 2.5 25,000 and Rs. 30,00,000 and Rs.
8047 least three different OEMs lakhs 5,00,000 /- 30,00,000 B
On the grounds of
urgency, one PCDA
authorised a payment Requires
without pre audit which Requires permissio
normally requires pre Action is not in permissio n of
8048 audit? order Action is in order n of CGDA DGADS B
On the grounds of urgent Appropria
military necessity or te
urgent medical reasons, Engineeri
who can issue a written Appropria ng
order to commence Any CFA in Table A Any CEA in Table te CFA Authority
8049 Engineer service? of RMES B of RMES only only A
On the grounds of urgent
military necessity,_____
can issue an order in
order in writing for
commencement of Any CFA in Table A Any CEA in Table PCDA/CD All the
8050 Engineering service? of RMES B of RMES A three A
One AAO promoted as AO As
and transferred to decided No pay is
another station. During by the admissibl
the Joining Time pay is Compete e during
admissible for ____ nt Joining
8051 grade? AAO AO Authority Time A
One agent can represent Only One,
_____ suppliers or quote but can
on their behalf in a be 2, if No such
particular tender enquiry CFA/IFA provision
8052 as per DPM? Maximum 2 Only One Agree in DPM B
Add the
amount
to
Creditors
Add the and
One Bill Receivable Deduct the amount deduct
endorsed to a creditor has amount from to the
been dishonoured. What Deduct the amount Creditors and Add Debtors amount
will tbe adjustment in from Debtors and the amount to and from
8053 final accounts? Creditors Debtors Creditors Debtors C
Requires
permissio
One day joining time n of
admissible for transfer Compete Depends
within same station can nt on case to
8054 be credited to EL Account. Yes No Authority case B
One Defence building is
damaged by fire. The
building was insured.
Insurance company
admitted a claim partly.
What is the quntum of
loss to be written off and
Who will be the CFA i.e.
under whose powers the Net,
8055 Gross/Net loss falls? Gross, Gross Gross, Net Net, Net Gross A
One Defence personnel
drawn the entire amount
of leave pay while
proceeding on leave Amount
pending retirement and shall be
died before expiry of Option to be treated as
leave. What action would given to the NOK written
8056 you suggest? To be recovered to pay back off None C
One Farm Bred animal,
calved once has been lost.
Recovery rate from the
responsible person will be Twice the book book Purchase
8057 ____ value Market value value price A
One journal entry will
have ____ entries to be
8058 posted in to ledger? 1 2 2 or more None C
One kind of leave may be
converted into another
kind if applied by the
employee within ____ Any time during
8059 completion of spell? the service 30 days 3 months 6 months B
One who has ceased to
pay his debts in the
ordinary course of
business, or cannot pay
his debts as they become
due is defined as ___ Bad
8060 under sale of goods act? Insolvent Person in Debt Debtor Solvent A
One work has been
completed by MES and
there is delay anticipated
in closing the accounts of
the work, further charges
will not be incurred on the
said work without the
8061 permission of _____? GE PCDA/CDA Both None A
Online bidding/Reverse
Auction is necessary in
GeM portal for
transactions exceeding Rs. No such
8062 _____? 2.5 lakhs 25 lakhs 30 lakhs rule C
Opening of new DAD sub
office under a Gazetted
Officer requires the prior
8063 approval of MOD FADS CGDA GOI C
To bring
to
account
the
amounts
Operation of Transfer To distribute credited
Entry is necessary by AO expenditure to
GE in which of the To correct an error among different Remittanc All the
8064 following cases? in allocation parties e Heads three D
Operational works should
not be ordered on which
of the following Executing Formation Civil
8065 Agencies? Engineers MES Agencies None D
Option quantity during
extended DP is to be
limited to_____% of
balance quantity after
8066 original Delivery Period 100 75 50 25 C
Order passed by CAT
should be implemented
by Government
Departments within ____ No such
if the period is not period
8067 mentioned in the order? 3 months 6 months One year prescribe B
Orders of Government of
India take effect from the First
_____ unless otherwise First April of the January of Day of
8068 specified? They bear year the year Receipt A

Orders of the ______ in


Main office will be taken
before an item is classified Addl.
to the Suspense Head by CDA/Jt. PCDA/CD
8069 sections of Main Office? SAO/AO Group Officer CDA A C

Ordinarily all amounts due


to Government which are
found to be irrecoverable
shall be written off from
the Debt Head of
Accounts concerned to an Expenditu Any of the
8070 expenditure head as ___? Loss Bad debts re three A
Ordinarily the minimum
time to be allowed for
submission of bids should No such
be _____ from the date of limit is
publication of the tender Two prescribe
8071 notice? One month Three weeks weeks d B

Ordinary/packing material
issued with articles
supplied on payment, if
subsequently returned by
the purchasers, to its Unauthori
source is treated as zed and
______ and taken on not be
charge free of cost by ASC taken on Any of the
8072 Supply Depots? Surplus Scrap charge three A
Ordnance Depots and
Store Depots are
supposed to send the
Skeleton lists to their
8073 Dependent LAOs every Week Month Day 10 days B
Ordnance Factories have
____ Minor heads of
8074 accounting? 8 10 12 14 D
Ordnance Factory Board
has a chairman and ____
8075 Members? 7 12 39 44 A
Original CAs accepted by
CE/CWE are receibed by
8076 ____ directly? AO GE PCDA/CDA RAO/LAO None B

Original Contract
Agreement concluded by
GE is held with ____ office
8077 for future reference? AO GE PCDA/CDA GE RAO/LAO B
Original Copies of MROs
are received in ____ Internal
8078 section? Audit Accounts Audit O&M A
Original Copy of the MRO Audit Section/Sub
8079 is adjusted by Office Accounts Section Both None A
Original LPC cum Data
Sheet is sent to PCDA (P)
by PCDA (O) ___ in
advance of retirement of
8080 Army Officers? 8 months 6 months 4 months 3 months C
General Ordinary
works and works and
Original Works are further Regular works and Authorized works Special Special
8081 sub-divided in to ______? Special works and Special works works works B
Original works costing
more than 2 lakhs but less Low
than 15 lakhs are Budgeted
classified as ______ by Major capital Capital Revenue
8082 MES? works Minor works Works works C

Original works costing


more than one lakh and
not exceeding 2 lakhs are Low Budgeted Minor
8083 classified as ____ by MES? Capital Works Revenue works Works Repairs B

Original works costing not


more than Rs. 1 lakh are Major Capital Low Budgeted Revenue Minor
8084 classified as ___ by MES? works Capital works works works D
Original works of petty
nature costing up to Rs.
_____ may be treated as
Repairs at the discretion
8085 of CWE/GE (I)? 5000 10000 20000 50000 B
Original works of petty
nature costing up to Rs.
_____/- may at the
discretion of CWE be
8086 treated as Repairs? 1 lakh 50000 20000 10000 D
Originating (-) Charge
should be responded with
____ in a DIDS
8087 adjustment? (+) Receipt (-) Receipt (+) Charge (-) Charge B
Originating (-) Receipt
should be responded with
____ in a DIDS
8088 adjustment? (+) Receipt (-) Receipt (+) Charge (-) Charge D
Originating (+) Charge
should be responded with
____ in a DIDS
8089 adjustment? (+) Receipt (-) Receipt (+) Charge (-) Charge A
Originating (+) Receipt
should be responded with
____ in a DIDS
8090 adjustment? (+) Receipt (-) Receipt (+) Charge (-) Charge C
OSL up to ___days from
the date of falling sick will
regularized by adjustment
8091 against future AL ? 60 45 30 15 A
Otherthan the domestic
occasstions Group A
Government servant can
accept gifts upto value of No such
8092 ____? 500 1000 1500 limit C
Otherthan the domestic
occasstions Group B
Government servant can
accept gifts upto value of No such
8093 ____? 500 1000 1500 limit C
Otherthan the domestic
occasstions Group C
Government servant can
accept gifts upto value of No such
8094 ____? 500 1000 1500 limit A
Outcome Budget Office
Memorandum was issued 28.01.201 29.01.201
8095 on ______? 26.01.2016 27.01.2016 6 6 C
Outfit Allowance is
admissible to PBORs
posted abroad where
service is for a minimum No such
8096 period of ____? 6 months 1 year 2 years condition C
Add to
Salaries Add to
and post salaries
Outstanding salaries when the and post
given in adjustment, what Deduct from Deduct from amount the
action would you suggest salaries and post salaries and post on amount
while preparing final the amount on the amount on liabilities on assets
8097 accounts? liabilities side assets side side side C
Outstandng expenses will
appear on ___ side of Trial
8098 Balnce? Debit Credit Both None B
Over payments can be
recovered at the
discretion of the
authorities, not exceeding None. No
___ of the subsistence recovery
8099 allowance? 1/3rd 0.5 2/3rd made A
Over Time Allowance in a
month should not exceed
_____ of monthly working
8100 hours? 1 0.5 1/3rd 1/4th C
Overall qualities of officer
including his/her strength
and weakness are
reflected in _____ of
8101 APAR Self Appraisal Pen Picture Last Page First Page B
Overall responsibility for Director
Army's Training is of
vested in the ____ at Director of Director of Army Military All the
8102 Army Head Quarters? Technical Training Training Training three C
Overstay of Casual Leave
if exceeds the entire CL
entitlement, it is ___
while regularisation by Leave
the Competent Authority Set off against CL Converted in to without Any of the
8103 for PBORs? of next year Annual Leave Pay three B
Packing Accounts for
imported stores are
forwarded by Officer
responsible for landing Consignor PCDA/CD
8104 stores are forwarded to Consignee unit Consignee LAO LAO A A
Schedule Punching
8105 Paid cheque is linked with Compilation Debit scroll III Medium C
Paid Rs. 2000/- to
Prabhakar. Which side of
the cash book will be
8106 posted? Debit Credit Both None B
Prepared
Pairing means bringing by two
together two documents Different to each Identical to each different
8107 which are supposed to be other other units None B

Pamphlet of
“Documentation
Procedure for Publication
of Part II Orders
(Officers)―is issued by Military
_____ Integrated H.Qrs. of Secretary’s AG’s QMG’
8108 MOD (Army)? E in C Branch Branch Branch s Branch C
PAO (GREF) Pune is under
the administrative control PCDA (R & D) PCDA (BR)
8109 of ____________ PCDA (SC) Pune New Delhi New Delhi None C
PAO (ORs) AAD, Gopalpur
is functioning under the
administrative control of
which of the following
Principal CDA, CDA, CDA,
8110 Controllers/Controllers? PCDA (SC) Pune Secunderabad Chennai Patna D
PAO (ORs) Bareily is
functioning under the
administrative control of PCDA
which of the following (WC) CDA
Principal Chandigar (Army)
8111 Controllers/Controllers? PCDA (CC) Lucknow CDA Jabalpur h Meerut D
PAO (ORs) is not
responsible to maintain Army
the pay accounts of which personnel
of the following seconded
8112 personnel? JCOs/ORs Reservist PBORs to NCC None D
PAO (ORs) Para is
functioning under the
administrative control of
which of the following
Principal PCDA (CC) CDA PCDA
8113 Controllers/Controllers? CDA Jabalpur Lucknow Chennai Bengaluru D

PAO (ORs) President Body


Guards is functioning PCDA
under the administrative (WC)
control of which of the CDA (Army) PCDA Chandigar
8114 following PCsDA/CsDA Meerut PCDA (NC) Jammu New Delhi h D
PAO (ORs) Wellington is
under the administrative CDA
control of which of the CDA (Army) CDA
8115 following controllers? CDA Chennai Secunderabad Meerut Jabalpur A
PAO (ORs)14 GTC Subathu
is functioning under the CDA
administrative control of PCDA (WC) (Army) CDA
8116 ___? PCDA (CC) Lucknow Chandigarh Meerut Patna B
PAO (ORs)AEC, Pachmarhi
is functioning under the CDA
administrative control of (Army) PCDA (SC)
8117 _____? CDA Jabalpur CDA Patna Meerut Pune A
PAOs (ORs) are under the Nearest Regional Army All the
8118 jurisdiction of ______? Nearest PCDA/CDA PCDA/CDA H.Qrs. three B
PAOs have been brought
under the administrative
control of Regional CsDA
8119 in __ year 1993-94 1994-95 1995-96 1996-97 C
As soon
as the
accounts As soon
Part B of the completion As soon as the On due date of of the as the
report of a work will be work is physically completion of work are work is
8120 prepared completed work closed measured C
Part I of Central Public Charged
Government Accounts Consolidated Fund Contingency Fund Account Expenditu
8121 represents _____? of India of India of India re A
Part I of the syllabus of
the work order is
maintained by ______ in
the Ordnance Factory set PC of A
8122 up? GM Office Accounts office Kolkata DGOF B
Part II of Central Public Charged
Government Accounts Consolidated Fund Contingency Fund Account Expenditu
8123 represents _____? of India of India of India re B

Part II of Government Consolida


Accounts represents Public Fund Public Account of ted Fund
8124 _______? Account of India India of India None D
Part II orders of Army
Officers are received in
___ section/wing /cell of
8125 PCDA (O)? EDP DO II Ledger Records D
Part X orders, Part XI
orders and Part XII orders
are published in respect of
which of the following by
8126 Army units? Personnel Animals Vehicles Trees C
Partial withdrawal not
exceeding ____%
accumulated wealth of
Employee’s
contribution is admissible
subject to the terms and
conditions under NPS for
8127 the prescribed purposes? 90 75 50 25 D
Paternity leave has to be
availed within ____ from One
8128 the date of delivery? 6 months 3 months 2 months month A
Paternity leave if not
availed, will lapse after Six
8129 ____ of delivery? 15 days 3 months months Two years C
Paternity leave is
admissible for valid
adoption of a child below
the age of _______ year
8130 (s)? 3 1 2 4 B
Patients under
observation in Military Special
8131 Hospital are given ____? Subsisted on extras Hospital Diet No diet diet A

Pay accounts of Army


Officers proceeding
abroad on courses of
instructions are Embassy of India PAO, Min. of PCDA (O) PCDA
8132 maintained by the _____? concerned External Affairs Pune New Delhi C
Pay Accounts of Army Director
postal service personnel Respective of Audit PAO (ORs)
are maintained by dependent PAOs of Nearest PAO to (P&T) Guards,
8133 ______? units them Nagpur Kamptee C
Pay accounts of Officers
serving in Indian IRLAs are
Embassies abroad other transferre
than UK are maintained as usual for all d to
8134 by PCDA (O) ______? Nominally officers Embassies None A

Pay accounts of Sailors of Naval Pay AAO


Navy are maintained by PCDA (Navy) Office (Navy)
8135 _____? NLAO Vizag Mumbai Mumbai Vizag C
Pay Accounts Offices IT & SDC,
(ORs) in DAD are Regional Nearest Secunder All the
8136 functioning under ____? PCsDA/CsDA PCDA/CDA abad three A

First As
Pay and allowances are working decided
payable ordinarily on the day of the by
____ unless prescribed Last working day following Controllin
8137 differently under orders? 30th of the month of the month month g Officer B
Pay and allowances bills
of contract employees
employed in Defence
units are audited and paid
by which section of Miscellaneous Pay All the
8138 PCDA/CDA office? Stores section section section three B
Pay and Allowances in
respect of Central Decided Decided
Government Employees by GOI by
for the month of March Last working day of First working day every PCDA/CD
8139 are payable on ______? March of April year A B
Pay and Allowances of
C&AG are _______ not paid
8140 consolidated fund of India Voted out of Charged on to the out of None B
Pay and allowances of
Government servants
shall be classified in Object of
accounts as part of the classificati Scheme/A
8141 ____? Function Programme on ctivity D
Pay and Allowances of IEs
are paid out of GE Cash
Assignment after pre AO and
8142 audit by ___? AO PCDA/CDA Both RAO/LAO A
Pay and Allowances of
Junior Commissioned
Officers of Indian Army Army PCDA
8143 paid by ____? PAOs (ORs) PCDA (O) Pune H.Qrs New Delhi A
Pay and allowances of Public
MES civilians are paid Cash Assignment Fund All the
8144 through ___? Imprest Account Account Account three C
Area
Pay and allowances of Accounts
Navy personnel are paid Offices
8145 by ____? Naval Pay Office PCDA (Navy) (Navy) NLAOs A
Pay fixation of Industrial
Employees is carried out Any of the
8146 by ____? PCDA Main Office AO GE RAO/LAO three B
Pay of a Government
servant appointed as
Probationer/apprentice in
another service or cadre is
governed by ____ Rule of
8147 FR? 22 I (a) 22 I (b) 22 (B) 23 C
to create
a post in
the same
Pay of a Government cadre on
servant shall not be so a rate of
increased as to exceed the pay equal
pay sanctioned for his to initiate to his pay
post without the sanction disciplinary to appoint the when
8148 of an authority competent proceedings person in the post increased None C
Pay stages in the pay
levels have been
prescribed up to
8149 ___stages in 7th CPC? 25 30 40 50 C
Pay structure under 7th Pay Pay
8150 CPC is defined as ___? Pay Bands Pay Scales Matrix Grades C
Pay, which subject to any
condition prescribed, rises
by periodical increment Time
from a minimum to a Special Scale of
8151 maximum Presumptive Pay Personal Pay Pay pay D
Payment by MES to a
Contractor of a bonus
outside the terms of his
Contract requires the Next higher PCDA/CD
8152 sanction of _____? Engineer Authority Next higher CFA A GOI D
In
Payment made in Charged fructuous
satisfaction of court Expenditu expenditu
8153 decree is known as? Court Expenditure Legal Expenditure re re C
Payment made in
satisfaction of the award
of CAT should be treated
8154 as ______ Expenditure? Voted Charged Revenue Capital B
Payment made on Depot
account of Hired Labour is Permanent Labour Temporary Contingen Civil Hire
8155 reflected in Bill Labour Bill t Return Transport C
Payment made to a
Government servant from Extra
the revenue of the Duty
Government for special Allowanc Special
8156 work is known as Fee Honorarium e Pay B

Payment of all bills


relating to salaries, TA/DA
and Miscellaneous claims
of personnel of Ministry PCDA
of Defence is done by AO (DAD) MOD PCDA (BR) New CGDA (R&D)
8157 _______ (Civil) New Delhi Delhi office New Delhi A
Payment of bills for Embarkati
freight charges in respect on
of Imported Stores is PCDA Navy PCDA (AF) Command
8158 made by the _____? PCDA New Delhi Mumbai Dehrudun ant D
Payment of cash rewards
in excess of Rs. 5000/-
have to be submitted to
8159 ____ for orders? MOD MOD (Fin) GOI DGADS C
Payments made in
exceptional circumstances
in the absence of Sanction Provision
of Competent Financial Emergency Special al
8160 Authority are known as Advance Payments Payments payments payments D
Payments of refunds of
cash receipts and
recoveries cannot be Officer by whom it
made without the is Next higher PCDA/CD
8161 approval of ____? received/recovered officer GOC in C A D
Payments specially
sanctioned by
Government subject to
recovery, with or without
interest, are treated as Misc.
8162 ____? Loans Advances Deposits Payments A
Payments to S&S Imprest
holders is done by ____
8163 section of Regional CDA? Stores Contract Stores Audit M ORs A
PBD vouchers are also LP All the
8164 known as ___? CP vouchers ISA Vouchers Vouchers three B
PBG payable to the
Purchaser is furnished by
the Supplier in the
prescribed format within
___ days from the date of
8165 contract? 30 60 90 180 A
PBG should remain valid
for a period of _____ days
beyond the date of
completion of contractual
obligations, including
8166 warranty 60 90 120 180 A
PBOR, declared as
Deserter will be dismissed
from service if he does
not surrender or is not
apprehended within ___
years from the date of his
8167 absence? 2 years 3 years 5 years 7 years B
PCDA (N) Mumbai
provides _____ to the
commanding officers of Warrants for All the
8168 ships requiring money? Cash Assignment money Imprest three B
PCDA/CDA need to
exercise audit in respect
of which of the following
8169 works? Capital Revenue Both None C
PCDA/CDA will render to
the Defence Officers
allotted funds, Monthly
statements showing the
serial number of claims
admitted in audit through
a monthly report except All the
8170 in the case of __? Ordnance units Medical Depots MES three C

PCsDA/CDA should submit


to CGDA by __each year, a
leave programme of
himself/herself for the
next calendar year for 15th 31st
8171 approval? 15th November 30th November December December B

PCsDA/CsDA bring to the


notice of the allottees
cases in which the trend
8172 of expenditure is ______? Abnormally high unusually low a or b None C
PCsDA/CsDA have to
return the draft para
within ___ of receipt as
far as possible to One Three
8173 DGADS/C&AG? 6 weeks 8 weeks month months A
Pension budget is
8174 prepared in ____ parts? 5 4 3 2 D
Pension cell is a sub
section of ______ in PCDA Administration Ledger Accounts
8175 (O) Pune Section Technical Section wing Section C
a or b a or b
Pension is payable @ whicheve whicheve
_____ to retiring 50% of the average 50% of the last r is less r is more
8176 government employee? emoluments pay drawn beneficial beneficial D
Pension/Leave salary sub
section of PCDA (O) is
responsible for recovery
of pension/leave salary
contribution in case of DAD staff on
8177 ______? Army Officers Deputation Both None C
any of the
dispensari
Dispensar es
ies whether
located in they were
Pensioners can get their Dispensaries Dispensaries their residing in
names registered with located in their last located in their Place of that city
8178 ____ CGHS dispensaries? station of service Home Town Residence or not D
Pensions due to
pensioners of Defence Authorize
Services Civilians paid d Public
from DSE and the staff of Sector All the
8179 DAD is disbursed by? Treasury officer DPDOs Banks three D
Pensions to pensioners of
Defence Services Civilians
paid from DSE and the Authorise
staff of Defence Accounts d Public
Department are disbursed Sector All the
8180 by ___? Treasury Officer DPDOs Banks three D

Period in excess of the Additional


maximum admissible limit Special
of special casual leave will Casual Any of the
8181 be treated as ____? Casual Leave Regular Leave Leave three B

Period of ______ allowed


as qualifying for pension
in the AMC and ADC shall Ante-date of
8182 not qualify for Gratuity? commission Secondment Both None C
Period of short term
agreement should not
8183 exceed _____? 3 months six months 9 months one year B
Periodical Services
Measurement Books are Respective user
8184 maintained by _______? units PCDA/CDA AO GE GE D
Periodicity of
Condemnation boards in Half
8185 consuming units is done Monthly Quarterly Yearly Yearly A
Permanent CGHS
Pensioner card is issued if
the government servant
pays the lumpsum equal
to ____ years subscription
8186 at the time of retirement? 2 5 10 15 C

Permission to appear in
the Subordinate Accounts
Service Examination will Defence PCDA/CD
8187 be granted by the ____? CGDA FADS Secretary A A
Personal of DAD in
matters of Pay and Fundamental
Allowances are governed Rules in all Both A &
8188 by Civil Service Rules matters B None B
Personal Pay equal to one
increment for ______
granted for passing the
Hindi/Hindi a period
Typewriting/Hindi till next
Stenography examination 12 promotio
8189 of HTS? 24 months 18 months months n C
Persons above ___ age, if
not serving at their choice
stations, will be
repatriated to those
stations (if so desired by
them) to the extent
8190 administratively feasible. 58 56 54 55 A
Petition can not be filed
by the employees in CAT
in respect of which of the
8191 following? Pay & Allowances Leave Posting None D
Phase I of the e-ticketing
system has been launched 01.10.200 01.12.200
8192 on _____? 30.12.2009 01.04.2009 9 9 A

Physical stock verification


of securities is done once
in every _____ by officer
8193 of stores section? Quarter Half year Year Two years C
Physical stock verification
of securities of
contractors is done by
Store section in the
month of ____ every
8194 year? April March December January A
Physical verification of
actual area of land held by
a unit is done by Board of
Officers once in Six three
8195 _________ a year a month months months A
Physical verification of
trees is carried out once in
8196 ____ by Army units? year Half year Two years five years A

Physically disabled service


personnel are entitled to
double the rate of TPTA
subject to a minimum of
8197 Rs. _____ + DA per month 1800 2250 2500 3600 B
Advance of Pay is Advance of pay
Pick out the correct not admissible in can be drawn at
statement out of the Mutual Transfer the new station
8198 following cases when transferred Both None C

Pick out the correct


statements from the
following: - 1. Calling for
tenders is not necessary
while purchasing the
articles produced by Jail
or Forest departments at
same rate as Market
price.2. Contract can be
entered into with a
Minor.3. Sanction of next
higher CFA is required to
enhance contract rates. 4.
Comparative Statement of
Tenders is prepared by 3, 4 are 1,3 are
8199 the audit officer All the four correct 1, 2 are correct correct correct D
Pick out the odd item Standard Schedule Special T Schedule
8200 from the following of Rates Divisional Stock &P B stores A
Made
good by
subseque
Pick out the wrong nt
answer. Over issue of underdra All the
8201 diets in MH should be paid for written off by CFA wal three C

Imprest Account of
a month is required
to be dispatched Even if, there is
by the Imprest no transaction,
Pick out the wrong holder on the first Imprest Holder
statement from the working day of the has to send his
8202 following next month account Both None D
Pick the odd item out
from the following with
reference to PAOs’ Class V Class IX
8203 point of view Class I voucher Class II voucher voucher voucher D
CDA
Pick the odd man out CDA (Army) (Funds)
8204 from the following? CDA (PD) Meerut Meerut Meerut None B
Pick the odd officer
among the following with
reference to duties & AO Embarkation
8205 functions AO GE H.Qrs AO DGNP LAO D
Pick the odd one out
among the following as
far as Pension Budget of
8206 Defence is concerned? DAD BRO MES None C
Pick the Odd one out HDFC
8207 among the following? Axis bank Yes Bank Bank ICICI Bank B
Pick the odd one out from Defence Inquiry
8208 the following Censure Presenting Officer Assistant Officer A
Jt. CDA
Pick the odd one out from PCDA (AF) (AF) AFCAO
8209 the following? Dehrudun CDA (AF) Delhi Nagpur New Delhi D
Pick the odd one out in AMC
8210 respect of PAOs in DAD? EME Secunderabad GREF Pune BEG Pune Lucknow B
Pick the odd one out of
the following with
reference to Audit carried PCDA/CDA Main Area Accounts
8211 out by DAD? Office Office LAO/RAO None C
Pick the odd one out of Maternity Casual
8212 the following? Earned Leave Half Pay Leave leave Leave D
Constructi
Pick the odd one out of on Cash
8213 the following? Punching Medium Schedule III Accounts Book C
Pick the odd one out with
reference to elementwise
classification of Indirect
8214 overheads? Indirect Material Indirect Expenses Labour None D

Pick the odd one out with


8215 reference to GST Rates? 2% 12% 18% 28% A

Pick the odd one out with Differenti


reference to incentive Premium Bonus Group Bonus al piece Payment
8216 schemes for labour? cheme Plans rate by Result D
Sanction
audit –
Major Audit – Local audit- Expenditu Pre audit -
8217 Pick the odd one out? Minor Audit Central Audit re Audit Post audit A
Numerical self-
8218 Pick the odd one out? Pen Picture Grading appraisal None C
Sanction
audit –
Major Audit – Local audit- Expenditu Pre audit -
8219 Pick the odd one out? Minor Audit Central Audit re Audit Post audit A
Sanction
audit –
Major Audit – Local audit- Expenditu Pre audit -
8220 Pick the odd one out? Minor Audit Central Audit re Audit Post audit A
8221 Pick the odd one out? Bills Receivable Bills Payable Debtors Assets B
8222 Pick the odd one out? Rent Fees Wages Cash D
8223 Pick the odd one out? Machinery Furniture Buildings Goodwill D
Furniture
8224 Pick the odd one out? Ram A/c Salim A/c A/c None C
Nominal
8225 Pick the odd one out? Personal A/c Real A/c A/c None A
Sundry Bills
8226 Pick the odd one out? Closing stock Bills receivable Debtors Payable D
Overhead
8227 Pick the odd one out? Material Labour Expenses s D
Pick up the odd item out Schedule
8228 of the following USR Baby Indent of credit None C

Placed an indent with XYZ


co. ltd for goods. Which
8229 account will be debited? XYZ Purchases Sales None D
POSIN DOII is published by
which of the following Unit Unit from
agencies in respect of where which
PBOR when transferred individual posted
8230 from one unit to another? Record Office Depot Battalion reported out C
Post audit of ECHS
polyclinics Accounts is ECHS cell of Main
8231 done by _____? LAO Office Both None A
Post Audit section is
found in which of the
following
Controllers/Principal CDA All the
8232 Controllers office? PCDA (P) Allahabad PCDA (SC) Pune Chennai three A
Post-audit of muster rolls
and pre-audit of
miscellaneous claims of
Industrial personnel of Naval Pay
naval establishment at PCDA (Navy) Office, NLAO
8233 Vizag is done by? AAO (Navy) Vizag Mumbai Mumbai vizag D
Power (expenses) when
given in trial balance, it
will be posted in ___ of Profit and loss Balance Any of the
8234 final accounts? account Trading Account Sheet three B

Power to grant leave to


the IDAS Officers of the
rank of Addl CDA/Jt. CDA
including Probationary Addl.
8235 officers, is vested in ____? PCDA/CDA Jt. CGDA (AN) CGDA CGDA A
Powers of AGE (I) to place
supply order for local
purchase of stores is up to
8236 Rs. ____/- 1.5 lakhs 75000/- 50000/- 80000/- D

Powers of Area
Commander (with &
without IFA concurrence)
to accord admin approval
in respect of special works
8237 are up to __& __lakhs? 75 & 20 30 & 7 15 & 3.75 8 & 0.75 D
Powers of DCDA to sign
Transfer Entry Punching
Medium on account of
rectification of errors is up
8238 to Rs. ________? 25 lakhs 50 lakhs 1 crore 5 crore C
Powers of making
provisional payments
cannot be delegated by
PCDA/CDA to which of the Group officers All the
8239 following officers? Addl. CDA/Jt. CDA (IDAS) SAO/AO three C
Powers of re- Independ
appropriation are ent Area
exercised by which of the Central Controlling Command Headquar All the
8240 following? Authorities Headquarters ters three D
Powers of re-
appropriation between
different minor heads Ministry Governm
under a major head are Armed Forces of ent of
8241 exercised by the ____? Command H.Qrs H.Qrs. Defence India D

Pr. Controllers/Controllers
should not address ____
direct except on routine
8242 matters? CGA C&AG None Both D
Preferably, performance
security is payable by the
supplier at the rate of
____ % of the contract
8243 value 2 5 10 20 C
Prefix 77 is used for _____ Charged Pre
8244 transactions? Previous years Expenditure DIDS partition A
Prefix 99 is used for which Contingen Charged
of the following Previous years cy fund of expenditu
8245 payments? DIDS transactions India re D

Prefixing and suffixing of JCOs, ORs for personnel whose


holidays to leave for Army whom additional leave starts/ends
personnel is allowed leave is granted for on crossing
8246 except in case of ______? this purpose specified borders None Both D
Prepaid expenses will
appear on ___ side of Trial
8247 Balnce? Debit Credit Both None A
Represent
Prepaid expenses, ative
outstanding expenses etc. Personal
8248 are known as ____? Personal A/cs Nominal A/cs Real A/cs A/cs D
Add to Add to
Insurance Insurance
and post and post
Prepaid insurance when the the
given in adjustment, what Deduct from Deduct from amount amount
action would you suggest Insurance and post Insurance and on on
while preparing final the amount on post the amount liabilities asssetss
8249 accounts? liabilities side on assets side side side B
Preparation of
Approximate Estimate is
not required for works
8250 costing up to Rs._______ 10000 20000 25000 50000 D

Preparation of costed
schedule of works may be
dispensed with in the case
of works estimated to cost
8251 less than Rs. ____? 10000 20000 50000 100000 A
Preparation of Loss
statements and sanction
by CFA are not necessary Loss not due to
in which of the following theft, fraud or Losses caused by
8252 cases? gross neglect Enemy action Both None B
Preparation of pension
papers is initiated _____
in advance by the Head of
8253 Office? 3 months 6 months 1 year 2 years C

Preparation of schedule of
works may be dispensed
with in the case of works
estimated to cost less
8254 than Rs. ______ 10000 20000 25000 50000 A
Prescription issued by
AMA/Specialist for tests is
valid for ___ unless other One three
8255 wise specified? 2 weeks 4 weeks month months A
Shall not a Shall not
member of either hold any
be eligible for re- House of other
Presdent of India shall election to that Parliament, office of All the
8256 _____? office Legislature profit three D
Preservation of original
records of originating
DIDS till the finality of the
case is the primary
responsibility of the CDA
8257 _____? Audit Section Accounts Section Both a, b Meerut A
President of India is
elected by members of members of both members of the
electoral college Houses of State Legislative
8258 consisting of ____? Parliament Assemblies Both None C
President of India takes
oath in the presence of Prime Lok Sabha
8259 ______? Chief Justie of India Vice President Minister Speaker A

Price Variation Clause can


be provided only in long-
term contracts, where the
delivery period extends 12
8260 beyond ____? 2 years 18 months months 6 months B
Price Variation Clause can
not be provided in Short- Both B
8261 _______ contracts? long-term Medium-term term and C D

Pricing of loss statements ASC


in respect of ASC stores Records
8262 lost in a unit is done by LAO PCDA/CDA Executive Office C
Remount
Pricing of loss statements and
in respect of Medical and Veterinar
veterinary stores lost in a y stores
8263 unit is done by Executive LAO/CDA Both a, b depot B
Primary distribution of
overheads involves _____
of different items of
overheads to the the
8264 Departments? Allocation Apportionment Both None C
Prime Cost + Factory
Overheads +
Administrative Overheads
is known as ____ in Cost Cost of Works Cost of
8265 Sheet? Prime Cost Production Cost Sales B
Prime Cost + Factory
Ovrheads is known as Cost of Works Cost of
8266 ____ in Cost Sheet? Prime Cost Production Cost Sales C

Prime Minister shall be Lok Sabha All the


8267 appointed by ____? President Vice President Speaker three A
Principal
Controllers/Controllers a case where full
will not give any audit particulars are
8268 decision on a _____? Hypothetical case not given Both None C
Prior approval of ____ is
necessary for disposing
off unserviceable
containers of POL locally Army
where large surplus stock Government of Head PCDA/CD
8269 exists in POL Depot? GOC in C India Quarters A C
departme
ntal
enquiry
ordered
Prior sanction of the by
Government is not authoritie
required to given s sub
evidence by a ordinate
Government employee in before an authority to the
which of the following appointed by the Governm All the
8270 Enquiry cases? Government Judicial Enquiry ent three D
Prior scrutiny of CA by
CDA office is compulsory
in which of the following In case standard Works involving
8271 cases? forms are not used Special works Both none A
Pro rata rates or
proportional rates are
treated as ______ by MES
and will be rounded off to Market Schedule
8272 the nearest paisa? Star Rates Stock Book Rates Rates Rates D

Process where, unless


special care is taken, raw
materials used therein or
the intermediate or
finished products, bye
products, wastes or
effluents thereof would
Cause material
impairment to the health
of the persons engaged in
or connected therewith is
defined as ______ Process Abandone
8273 as per Factories Act? Hazardous Dangerous d Risky A
Processing for closing of
accounts for the month
will be started by DDP
centre of PAO _ days
before the date of
uploading the
8274 entitlement? three two four five A
Procurement of medical
equipment under ____
heads is governed by Both a & Only
8275 DPM? Revenue Capital b specified C

Produce from soldiers’


gardens when obtained by Military Farm
ASC, which of the latest audited
following rates will be Current local actual production Highest of Lowest of
8276 paid for such produce? contract rate rate two two D
Production Account of
ASC Bakery is prepared
and submitted to
8277 PCDA/CDA on ___ basis? Yearly Half Yearly Quarterly Monthly A
Production of Medical
Certificate can be waived
for absence on sickness
while granting EL for not
8278 exceeding ___ days 1 day 2 days 3 days 10 days C

Profit divided by P/V Ratio Economic Margin of BEP


8279 is called ____? Break Even Ordering Quantity Safety (Sales) C
Profit is calculated as a %
of ______ Price if
otherwise not
8280 mentioned? Cost Price Sales Price a or b None B
Proforma dropping is
done by the CGDA office
EDP for certain Defence
transactions by operating Proforma
8281 ___? Dummy DIDS Journal Entry Account None A
Project Expenditure Card
is one of the auditable Cantonm
documents prescribed for Head Quarters DRDO ent
8282 ___? NCC units formations units Boards C
Project Vishwak deals All the
8283 with work done by ____? AAO BSO AO GE RAO/LAO three B
Promises which form the
consideration or part of
the consideration for each
other are called _____
promises as per Indian
8284 Cntract Act? Mutual Reciprocal Agreed Exclusive B

Promises which form the Reciproca


consideration or part of l
the consideration for each Reciprocal Reciprocal Adjustme Reciproca
8285 other are called _____? Arrangements Promises nts l Offers B
Promotion In-situ shall be
resorted to for a
maximum period of __,
within which the officer
promoted will be posted
to a suitable
8286 appointment? 24 months 12 months 6 months 3 months C

Promotions/up-gradations
granted to those grades, differentl
which carry the same y by
grade pay in VI CPC will be dealt case different
8287 _____ under MACPS? Counted Ignored by case depts B
Proposals for minor works Approxim Costed
in MES will be supported ate Schedule
8288 by _____? Rough cost Indication cost Estimates of works A
Proprietary Article
Certificate once issued
will be valid for ____ from
the date of issue unless Valid for
cancelled earlier by the only one
8289 CFA? 2 years One Year 6 months time A

Provident Fund
accumulations remaining
unclaimed for ____ will be
transferred to unclaimed
8290 provident funds head? six months 12 months 2 years 3 years A
Provisional CML of the
Field Imprest sanctioned
for first time, is reviewed Balances noticed in audit report of
8291 based on the _____? the surprise checks PAO Both None B
Provisional payments
should not be released by
PCDA/CDA when there is Sanction of document
8292 lack of Funds appropriate CFA ation authority D
Provisions of Defence
Audit Code related to
Contracts are not
applicable to which of the Contracts Contracts
8293 following Contracts? concluded by Army concluded by MES Both None B
Provisions of RMES are
not applicable to which of Operation Deposit
8294 the following works? Authorized works Special Works al Works works C
Prurchase Committee has
to be constituted for
Market survey when the 25000 to 2.5 25001 to 25000 to
8295 value of stores is 25001 to 2.5 lakhs lakhs 3 lakhs 3 lakhs A
Public Account of India
covers the following
sectors of Government Sectors A Sectors I
8296 Accounts? Sectors A, B Sectors A, B and C to F to M D
Public Accounts
Committee of Parliament
8297 consists of ___ MPs 22 25 27 15 A
Public Fund Account can
be opened by Army
officer i/c in which of the SBI or its
8298 following banks? Any Nationalized subsidary a or b None C

No. of
Public Fund Accounts of personnel
Air Force are generally dependen No. of
maintained on ____ t on units in
8299 basis? Unit Station Account station B

Public fund cash book Quarterly


maintained by army unit audit All the
8300 is inspected by ________? PCDA Main Office LAO/RAO boards three B
Punching Media data is
sent to H.Qrs. Office by
the EDP centres on ___
8301 basis Monthly Fortnightly Weekly Daily D
Punching media or
amendment to PM is Till 3rd of
accepted for inclusion in the
that month’s account Up to 25th of the Till last day of the following
8302 ____? month month month None B
Punching Medium is used
for compilation in DAD. In
the Civil Accounts Manual
one will find such Compilati
document with a different Compilation on Compilati
8303 nommenlature i.e. ____? Journal Entry Medium voucher on sheet D
Punching Medium
prepared by AO GE falls
under which of the Construction Financial
8304 following Accounts? Accounts Accounts Both None B
Purchase and installation
of static plant, machinery
& equipment is treated as Special Maintena
8305 ______ work by MES? Original Ordinary Repairs Repairs nce A
Purchase Committee is
constituted for
procurement when the
financial value of goods
8306 purchased is Rs._____? 25001-2.5 Lakhs 1-2.5 Lakhs Both None A
Purchase of Books is not
done in general from
Annual Training Grant
when the unit has ____
grant also at their
8307 disposal? I&M ACG Library SAG C
Purchase of goods and
services up to the value of
Rs. ___ only on each
occasion may be made
without inviting
quotations or bids on the
basis of a certificate to be
8308 recorded by CFA? 10000 15000 25000 50000 C
Purchase of goods up to
___ value on each
occasion may be made
without inviting
quotations or bids on the
basis of a certificate to be
recorded by the CFA in
8309 terms of GFR? Rs. 15000 Rs. 20000 Rs. 25000 Rs. 30000 C
Purchase of Motor car
should be made within
___ of the date on which
the advance is drawn by
8310 Army Officer? One month Two months 45 days One year A
Purchase up to Rs. _____
can be resorted to with
8311 out quotation? 5000 25000 15000 10000 B
Qualification Grant is not
admissible to Colonel and
8312 ______officers? AMC/ADC above level Both None A
Qualification pay claims
and Technical Allowances
claims fall the under the Unit Miscellan
category of ______ Non recurring allowance eous
8313 claims? Recurring nature nature s claims claims A
Qualifying service of a
DAD employee is verified
and certified on which of 5 years before whicheve
8314 the following occasions? 25 years of service retirement Both r is less D
Quality of Goods means
_____ as per sale of goods Condition of
8315 act? State of Goods Goods None Both D

Quarterly E-TDS returns


are filed by _______
section of PCDA (O) for
compilation of Tax Administr
Deducted at Source in Accounts ation
8316 respect of Army Officers? LW Co-ord (AT) Records Section Section Section A
Quarters will be reserved Brigade
for who among the Command All the
8317 following officers? GOC in C GOC Area er three D
Questions on
interpretation of GOI
orders involving financial
matter in the first Nearest
instance shall be referred Test Audit
by local authorities to Their next higher authoritie
8318 ____? authorities PCDA/CDA s MOD B
Questions raised by unit
commanders with regard
to the correctness of the
debit balances should be
finally settled within __ by
8319 PAOs? 6 weeks 4 weeks 2 weeks one week A
Railway Warrants and
Concessions vouchers are
also directly booked by
the PCDA (Travel) on e-
ticketing portal on _____
8320 basis? Book adjustment Cash Both None B
Final
Rounds of
all
tourname
nts/comp
etitions
organised
Railway warrants can be inter formation by Service
used by members and competitions Sports
Officer-in-Charge of teams inter-unit organised by Control
participating in Inter competitions Service to select Board
Service Sports organised by teams for for teams
tournaments for which of formations to participation in selected
the following rounds select formation inter-service at A and B All the
8321 only? teams competitions three D
RAO gets inputs in the
form of
documents/vouchers
8322 from ____ for audit? PCDA/CDA AO GE Both None C
RAO is personally Local Audit of Store
8323 responsible for _____? Accounts Cash Inspection Both None B
RAO need not verify
which of the following Construction
8324 documents in general? IE Pay Bills Accounts MER None D
RAO/LAO is responsible to Public
carry out audit of which of Fund
the following Cash Books Account
during his visit to GE Cash Assignment Imprest Cash Cash Both (b) &
8325 office? Cash book Book Book (c) C
is
determin
DA is not ed by
Rate of Dearness paid to MOD
Allowance for Army Is different from Is same as for Army separatel
8326 Officers civilians civilians officers y B

Rates in respect of Articles


purchased locally and
those supplied by bakeries PCDA/CD
8327 are published by ____? MOD (Fin.) CGDA A LAO C
Rates in Tender which in
the opinion of accepting
officer are either
abnormally high or
abnormally low are Foul Freak
8328 known as ___? Fabricated Rates False Rates Rates Rates D
Rates of Free issues of
ASC supply purchased
locally are published by Station
8329 _____? PCDA/CDA Commander GOC in C CGDA A
Rates which are not
available in SSR and
cannot be determinate
proportionately from the
contract rates are known Schedule
8330 as ____? Freak Rates Special Rates Rates Star Rates D
Rates which cannot be
assessed from SSR, but
deduced from other rates Market All the
8331 in SSR are known as Pro-Rata Rates Star Rates Rates three A
Rates which cannot be
assessed from SSR,
deduced from Contract
rates on pro rata basis are Market All the
8332 known as Pro-Rata Rates Star Rates Rates three B

Ration Allowance (cash in


lieu of free rations) is not Casual
payable to Army officers leave in Sick leave
under which of the Special casual same on full
8333 following circumstances? Furlough leave leave station pay C

Ration Allowance in cash


is admissible during which
of the following periods in Study Leave in Special Casual All the
8334 respect of Army Officers? India Leave Furlough three D
Ration Money claims of LAO Executive
Army Officers are passed Regional Supply Authoritie
8335 by PCDA (O) Controllers Depot s B
Ration Returns are
prepared and closed on
8336 ___ basis ? Half yearly Monthly Weekly Daily B
Ration Returns are
8337 prepared by units Daily Weekly Monthly Quarterly C

RCPO cell will be found in PCDA (BR) New CDA (IDS) New PCDA (AF) PCDA
8338 which office? Delhi Delhi Dehradun New Delhi D
Debtors
from
Debtors from whom full
Debtors from whom part payment
RDD is created for _____ whom payment payment is is Net
8339 Debtors? not expected expected expected Debtors D
One
primary
unit of
appropria
Re appropriation means tion to
the transfer of funds Central Govt. to Any State Govt. to another
8340 from? any State Govt. Central Govt such unit All C

Re appropriation of
building involving increase
in scale or introducing a Governm
new practice require the PCDA/CD ent of
8341 sanction of ___ GE Command CE A India D

Re appropriation of
buildings involving Governm
increase in scales requires ent of
8342 sanction of _____? E in C Chief Engineer GOC in C India D
Re appropriation of funds
is permissible between All the
8343 ____ heads? Expenditure Receipts RDR three A

Re-appropriation between
different Minor heads can PCDA/CD All the
8344 be made by ___? MOD GOI A three B

Re-appropriation of funds
in cases in which more Chief of
than one Principal -Staff service
Officer is concerned will concerne
8345 be made by _______? MOD MOD (Fin) GOI d C
Transfer of funds Transfer of funds Cut in
Reappropriation of funds from one office to from one budget allotment
8346 means ___? another head to another of funds None B

Rearrange the following in


chronological order. 1.
Supply order 2. Quotation
8347 3. Receipt Voucher 4. Bill 2314 1234 2134 2143 C
Receipts and expenditure
pertaining to Air Force
executed by Public Works
Department, will be CDA in whose Jt. CDA
passed on by the PCDA (AF) area the work is CDA (AF) (AF)
8348 concerned Civil AG to __? Dehradun carried out New Delhi Nagpur B

Receipts and Expenditure


pertaining to DAD have
been transferred from
Defence Service Estimates
to Civil Estimates w.e.f. 01.10.197 01.10.199
8349 _______? 01.04.1971 01.04.1976 6 3 A
Receipts and Payments
which cannot, in the
absence of full particulars,
be allocated to any head
of account will be
compiled to the Head Any of the
8350 _____? Deposits Suspense Advances three B
Receipts and payments
which cannot, in the
absence of further
information or orders, be
allocated to any head of
account, and where the
heads to which the
transactions are likely to
be adjusted are not
known, will be taken to Any of the
8351 the Head _______? Advances Deposits Suspense three C
Receipts are audited from
________ to Voucher to
8352 ____________ Ledger to Voucher Ledger Both ways None B

Received Rs. 2000 in cash Cash


and Rs. 3000 by cheque credit
from Shyam. What will be side and Cash
entry in cash book with Cash credit side bank debit side
cash, Discount and Bank Cash debit side and and Bank debit credit and bank
8353 column? bank credit side side side debit side D
Recoveries effected after
the close of the accounts
of the year in which the
expenditure was incurred,
should be compiled as deduction of Any one
8354 ____? Revenue expenditure of a/b Capital A
Recoveries made from
Cantonment Boards in decided decided
respect of bulk supplies by by by Station
MES shall be classified as Reduction of PCDA/CD Command
8355 _______? Receipts expenditure A er A

Recoveries of expenditure
for services rendered to
non-Government parties
shall in all cases be Refund of
classified as ____ of the Reduction of bonafide
8356 Government? Receipts Expenditure receipt None A
Recoveries of over-
payments shall be
credited as ______
irrespective of the year in
which such recoveries are Reduction in Capital
8357 effected? Revenue Receipts Expenditure Receipts None B
Recovery of advances paid
by audit sections is Debt
watched through the Register of Head All the
8358 medium of _____? Advances Demand Register Register three B
Recovery of barrack
damages in r/o imported
article where
procurement cost cannot of best Acceptable Fixed by
be ascertained is done at indigenous Fixed by PCDA/RA
8359 a rate substitute Fixed by GE AO GE O A
Recovery of contribution
towards ECHS will be PCDA
done by ____ from (O)/PAO Any of the
8360 Gratuity? PCDA (P) Allahabad Bank/DPDO etc. Ors three A
Recovery of GPF will be
stopped ____ before of
retirement on
superannuation of a Two
8361 Government Employee? 12 months 6 months 3 months months C
Recovery of Rent & allied
charges in respect of MES
civilians and Ind.
Employees is reflected in
AAC report under whose
8362 responsibility? AOGE/ AAO BSO MES DAD LAO/RAO C
Partly DR,
Recruitment to IDAS is Partly
carried through Direct Recruitment Departme Promotio
8363 ________? (DR) Promotion ntal Exam n D
Recurring payments for
Railway sidings will be
adjusted by _____ after
the vouchers have been All the
8364 reviewed by CWE? GE DAD DGADS three B
Recurring payments for
railway sidings will be
adjusted by DAD after the
vouchers have been
reviewed by ___ Railway Accounts All the
8365 concerned? CWE Officer AO GE three A
Unforese
Refunds of Revenue shall any one en
as a General rule, be reduction of of the Expenditu
8366 taken as _____? Expenditure Receipts two a,b re B

Regimental funds of units deposited (Fixed)


and formation HQ may be invested in with Nationalised
8367 _____? securities Banks None Both D
Regional Training Centre
(Southern Region) is
located in which of the Secunder
8368 following stations? Bengaluru Chennai Pune abad A
Register of Measurement
book is maintained in Sub
which of the following Division
8369 offices? AAO BSO GE of GE AO GE D
Reimbursement of
Children Education Rates of Rates
Allowance for disabled double the actual approved
children of Army officers Normal rates normal rates expenditu by GOC in
8370 shall be payable at prescribed prescribed re C B
Rejections under
electronic payments are
compiled to which of the
following suspense 93/020/9 00/020/9
8371 heads? 00/020/81 00/020/96 1 1 B
Remuneration paid to an
employee for performing
a special work of
occasional in character is Special Special
8372 known as _____? Honorarium Fee Pay Increment A
Renewals, replacements,
alterations and
improvements beyond the
prescribed monetary Maintena Beyond
limits of ordinary repairs nce Economic
8373 are treated as __ by MES Special Repairs Special works services Repairs A
Liabilities
Rent Received in advance of Assets of
if given trial balance, will Debit side of P&L Credit Side of P&L Balance Balance
8374 be posted on ___? A/c A/c Sheet Sheet C
Rental ceilings for hiring class
of accommodation for decided
separated families of by
service officers will be of two PCDA/CD
____ their class of classes A and not
8375 entitlement? As per one class below below as per B
Repairs, renewals and
replacements of E/M
installations and other
external utilities costing
up to Rs. ____ in each
case are treated as
8376 ordinary repairs by MES? 5 lakhs 2 lakhs 1.5 lakhs 1 lakh B

Repeat Order and/or


Option Clause may be
exercised more than once,
provided altogether these
orders do not exceed
____ % of the original
8377 order quantity 25 50 75 100 B
Repeat Order Clause may
be exercised, provided it
does not exceed ____ of
the original order
8378 quantity? 0.25 0.5 0.75 1 B

Replacement of the whole


or a major part or definite
portion of a building or
other structure is defined Ordinary
8379 as ___ in MES works? Special Repairs Petty Repairs Repairs Renewal D
Replacements and
renewals costing up to Rs.
_____ for each item are
treated as ordinary
8380 repairs by MES? 150000 100000 200000 50000 A
Replacements of furniture
of value up to 50% of
annual allotment for
maintenance of furniture
on station basis subject to
ceiling of Rs. __ per
annum to be allowed only
in respect of furniture
declared as
condemned/BER by the
appropriate authority are
treated as ordinary
8381 repairs by MES 5 lakhs 4 lakhs 2 lakhs 1 lakh B
Replies to the objections
raised by Inspection Team
of CGDA’s Office, will
be monitored by which of
the following sections of LW Coordination Accounts Technical
8382 PCDA (O)? Admin Section Group (Admin) Section Section D
Report of C&AG serves
8383 ____ purposes? Double Triple One None A
Report of Complaints Sexual
committee is treated as harassme
Inquiry report in which of nt of
the following cases of Fraud or working All the
8384 Disciplinary proceedings? embezzlement In sub ordination woman three C
Report of the Complaints
Committee shall be
deemed to be __ under
CCS Rules regarding
sexual harassment of Interim Prelimina
8385 working women final report Inquiry Report Report ry Report B

Report on items of
financial advice tendered
and accepted by the
administrative authorities
should be submitted to
the C.G.D.A. by PCDA/CDA Half
8386 on ____ basis? Monthly Quarterly yearly Yearly B
Report on the court cases,
where DAD
(CGDA/PCDA/CDA) is
respondent is submitted
by AN section of
PCDA/CDA to CGDA on __
8387 basis? Yearly Half yearly Quarterly Monthly D
Request for alteration in
Date of Birth will be
considered by Head of the
Department when a
specific request is made
within/before___ from
entry into Government becoming
service by a Government permanen
8388 servant? 6 months 1 year 5 years t C

Request for alteration in


DOB of non-gazetted staff
as originally recorded in
the Service Books can be
made within __of entry in
8389 service? 1 year 2 years 3 years 5 years D
Requisition placed by the
provisioning authority on
the procurement agency Store Monthly
to procure an item is Requisitio Maintena
8390 known as ____? Demand Indent n nce Figure B
Reserve Bank may _____
the Central Government
securities in the Buy and A but Not
8391 secondary market? Buy Sell Sell B C
Reserve Bank of Act is RBI Act, RBI Act,
8392 called as _____? RBI Act, 1932 RBI Act, 1933 1934 1935 C

Debtors
from
Debtors from whom full
Debtors from whom part payment
Reserve for Bad Debts is whom payment payment is is All the
8393 created for ____ Debtors? not expected expected expected three B
Resignation given by
President of India will be Dy.
Communicated to _____ Chairman Chief
by the Vice President of Speaker of the of Council Justice of
8394 India? Prime Minister House of People of States India B
Responding action in RAO/LAO
respect of DIDS originated of the
by another CDA, MES unit
pertaining to MES unit is E Section of Main Accounts Sectin Concerne concerne
8395 taken by _____? Office of Main Office d AO GE d C
Responding action on a
DIDS is done _____ of the
Punching Medium Class 8 Part A or Both A &
8396 voucher? Part A Part B B B B
Responsibility for audit of
pensions devolves on CDA (PD)/CDA
8397 ____? PCDA (P) Allahabad Chennai DPDOs LAO A

Responsibility for carrying Executive


out stock verification rests Internal Audit Test Audit Authoritie
8398 primarily with the authorities Authorities s DGQA C

Responsibility for carrying


out stock verification rests PCDA/CD
8399 solely with _______? LAO Executive A DGADS B
Responsibility for
clearance of outstanding
Rent & Allied charges
rests with DAD in the case Dues
of which of the following Dues from Army Dues from DAD from MES All the
8400 occupants? Officers personnel civilians three D

Responsibility for handling


claims for damages , short
landed items of Imported
Stores including
losses/damages sustained Embarkati
to stores shipped on
commercially insured, will Command PCDA,
8401 be that of _ concerned? Consignor Consignee ant New Delhi C
Responsibility for
monitoring of the
expenditure against
budget allocation for the
Defence Pension is also CDA (PD) PCDA (P)
8402 entrusted to ______? AFHQ DPDOs and Banks meerut Allahabad D
Responsibility for National
Defence Rests with Parliamen
8403 ________? Prime Minister Defence Minister Cabinet t C
Responsibility for placing
and fulfillment of
Contracts for supplies to
be made or services to be
rendered rests entirely All the
8404 with ___? IFA Audit Authority Executive three C
Responsibility for sanitary
conservation and drainage
of land inside Executive
cantonments rests with Authority in management of Either a
8405 _______? occupation the land or b MES C
Responsibility of
overcharge primarily rests Countersigning All the
8406 with officer Audit Officer Claimant three C

Responsibility to watch
recovery of cost of stores
supplied to foreign
governments against their
demands sponsored by
the Ministry of External PCDA/CD
8407 Affairs devolves on ____? MOD CGDA A LAO B
Restoration of commuted
pension is done after ___
8408 years? 15 18 20 25 A

Retaining fee is admissible All the


8409 to a Reservist_______ Sepoy NCO JCO above A

Retention period of
Analysis of all India
compilation of Defence
Services Receipts & Exp. in
EDP Centre of Regional
8410 PCDA/CDA office is __? 10 years 5 years 2 years 3 years D
Retired Group ‘A’
officer should not accept
any commercial
employment before ___
from date of retirement
8411 without prior sanction? 5 years 3 years 2 years one year D
Retirement is effective
from the ____ of the A/N of F/N of the
month in which age of the first first
superannuation is A/N of the last F/N of the last working working
8412 attained working day working day day day A
Will be
decided
at the
Retirement is effective discretion
from the ____________ in of the
which age of Forenoon of the Afternoon of the Compete
superannuation is last day of the last day of the nt
8413 attained in general. month month Authority None B

Returnable copy of the


packing account in the
case of stores dispatched
by sea or civil air will be
dispatched to the ultimate
consignee by the Landing
Officer within __ days
from the date of dispatch
8414 of the consignment? 7 10 15 21 C

Returned Store Sub Depot


(RSSD) is not responsible
to receive, sort out and Ammuniti
condition which of the Technical on and
8415 following types of stores? Clothing General Stores Stores Explosives D
Revenue accruing from
the disposal of fruits of As
trees on lands under decided
occupation of units and by Station
maintained by them is Government Regiment Command
8416 credited to DEO Account al Fund er C

Revenues administered by
bodies which by law or
rule having the force of
law come under control of Public Public
8417 Govt are known as Local Fund Charged revenues money fund A
Review conduct by Review
Section of PAO is known Simultaneous Concurre Percentag
8418 as ____ review? Pot audit audit nt Review e Review C
Review conducted by
Review Group is known as Comprehensive Sample Concurre
8419 ___? Percentage Review Review Review nt Review D
Review Group in PAO is Schedulin
responsible for which of g of ACR Audit of
8420 the following duties? Opening of IRLAs Closing of IRLAs payments IRLAs D
Review of Local Audit
work done by IDAS
officers is called ______
8421 Review? Concurrent Surprise Super Higher C
Risk & Expense Purchase
clause is generally not
applicable in case of ___ All the
8422 Contracts? Maintenance Works Foreign three C

Risks accepted by the


accepting officer viz. riots
(other than employees of
contractor), war, invasion,
act of foreign enemies,
hostilities, civil war,
rebellion, revolution,
insurrection, military or
usurped power, damage
from air crafts and natural
calamities etc. are known
as ____ in the case of
Contracts conclused by Anticipate Agreed
8423 MES? Accepted Risks Standard Risks d Risks Risks A
RTI Act came into force 12.10.200 01.01.200
8424 w.e.f. ______? 15.06.2005 21.06.2005 5 6 C

Rules enumerated in FR I
do not apply to contracts
concluded by which of the All the
8425 following authorities? MES DAD MOD three A
Rules for the use of MES
Inspection Houses are laid
down by ________ from PCDA/CD All the
8426 time to time? CE E in C A three B
Work Amount
done claimed
Running Account Receipt statement by
(RAR) is paid by AO GE Work order issued Work order signed by Contracto
8427 based on ________? by GE issued by GE GE r C
S&S Imprest Account is
compiled through Class
____ voucher Punching
8428 Medium? 2 4 5 9 C
S&S Imprest Account
should reach the office of
PCDA/CDA by ___ of the
following month to which
8429 it pertains? 1st 2nd 10th 15th C
S&S Imprest holder is
supposed to submit his
monthly account to
PCDA/CDA by _____ of
8430 the following month? 7th 10th 15th 20th B

Safe custody of
documents like title deed,
Mortgage deed and surety
bond etc. of Army officers Accounts Military
who are granted HBA is AG Branch, IHQ of Ledger Wing of Section of Secretary
8431 the duty of __? MOD PCDA (O) PCDA (O) Branch A
Salary of C&AG will equal Supreme Court Cabinet Finance
8432 to that of _____? High court Judge Judge Secretary Secretary B

Sale of Engineering stores


to individuals in
Government Employment
8433 requires prior sanction of E in C CE PCDA GOI D
Sale of Goods Act came 01.04.193 01.07.193
8434 into force w.e.f. _____? 01.01.1930 15.03.1930 0 0 D
Samples issued from
Supply Depots to the
Composite Food Lab are
charged off on ________
8435 voucher Expense Issue Receipt Nominal A
Sanction accorded by the
Ministry of Defence in
their capacity as local
Government will not be
subjected to audit by
8436 ______? Test Audit DAD Both None D
Sanction for any fresh
expenditure which has not
been acted on for ____
lapses unless it is
8437 specifically renewed? a month six months a year two years C
Sanction for hiring of
private accommodation
by Army Officer is initially
accorded by the Station
Commander only for a
8438 period of ___? 12 months 9 months 6 months 3 months D
Sanction is valid for
________ from the date
8439 of issue? One year 2 years 3 years 5 years A

Sanctions accorded by
competent authority to
grants of land and
alienation of land
revenue, other than those
in which assignments of
land revenue are treated No. Free
8440 as ____ payment? Book Adjustment Nominal Cash of cost C
Sanctions having financial
bearing and not covered
by existing rules are Government Army/Navy/Air
8441 issued in the form of Letters Force Instructions Both None C

Sanctions to re-
appropriation of buildings
will be communicated by
CFAs to which of the
8442 following? GE PCDA/CDA Both None C
SCCIA is concurrently Strategic
admissible along with Forces
which of the following Allowanc
8443 allowances? HAFA CMFAA CFAA e D
Schedule ‘B’ stores
are issued to the
Contractors on the Measurement Unstamped Supply all the
8444 authority of Book Receipt Order three B
Schedule III will be
recorded ____ wise in a All the
8445 PCDA/CDA office Office Section Date three D
Schedule of demands is
the only estimate cost in
cases other than
________ (prepared by
8446 MES)? Original works special repairs Both None C
Schedule VII is prepared Cheques Cheques
8447 for ____? Paid Cheques Unlinked Cheques issued cancelled D
Scrolls from Banks are
received in Accounts
Section of PCDA/CDA Fortnightl
8448 office on ____ basis? Weekly Monthly Basis y Daily D
Scrutiny of CAs concluded
by CE/CWE is conducted E section of Main Any of the
8449 by _______? AO GE office of PCDA RAO/LAO three B
Second component of Three
CDA (O) Account Number Single Digit Two digits digits
8450 is represented by _____? Number Number number Alphabets C
Secondary distribution of
overheads involves _____
of different items of
overheads to the the
8451 Departments? Allocation Apportionment Both None B
Secret/ Confidential
letters should be
acknowledged citing Reference to the
which of the following No. & date of
8452 particulars? Subject letter Both None B
Section 3 of Official
Language act came in to
8453 force w.e.f. ____? 26.01.64 15.08.64 26.01.65 15.08.65 C
Sector F represents which
of the following in
Defence Service Suspense & Deposits and Loans and
8454 Accounts? Miscellaneous Advances Advances None C
Sector in Defence
Accounting System is Four Seven
8455 represented by _____? One Alphabet Two Numerical Numerical Numerical A
Security Deposit
appropriated towards
liquidated damages, if
required to be refunded
based on award in favour Decided
of Contractor will be in each
classified as __ Charged Refund of case by
8456 Expenditure? Fresh Expenditure Expenditure Receipts PCDA B
Security Deposit
submitted in the form of
Promissory Note should 5% below Market the face value of Lowest of Highest of
8457 be accepted at _____ Price the Note a, b a, b C
Security Deposits Register
is maintained in ____
parts by the Store
Contract Section of
8458 Regional CDA? 5 4 3 2 D
Selection of vouchers for
personal linking by
consignee LAO should be Easy
with reference to ___ of Their marketabi All the
8459 the following? Cost of the stores attractiveness lity three D
Self Accounting Units of
Air Force are approved
8460 and notified by ____? AFHQ PCDA (AF) CGDA GOI D
Selling and Distribution
overheads come under
which of the following
classification of Behaviour Element
8461 overheads? Functions wise Cost wise wise wise A
Separate loss statement is
not required to be Loss not due to
prepared in respect of theft, fraud or Barrack All the
8462 which of the following? Transit Losses gross neglect damages three C
Separation allowance is
not payable though the
Army officer is married
but not attained the age
8463 of ___? 18 21 23 25 D
Service Books of IDAS
Officers of the grade of
___ and above are
maintained by CGDA
8464 office? JTS STS JAG SAG D
Service officers are
entitled to get cash
allowance in lieu of
Rations under which of Sick Leave on full
the following pay and
8465 contingencies? Annual Leave allowances Both None C
Service records of all Central
group 'A' and Record
'B' civilian Office
officers of MES shall be Commander Chief (Officers)
8466 maintained by the ____? Garrison Engineer Works Engineer Engineer Delhi D

Service rendered by an
Army Officer prior to his
resignation is not counted
as Qualifyiing service for to take up another
Pension. Which of the appointment with withdrawn in
8467 following is exception? proper permission public interest Both None C
Services Capital
Acquisition Plan (SCAP)
covers a period of ___
8468 requirements? 5 10 15 20 A
a or b as
Services' rendered by decided in a or b as
Army to the Air Force and each case decided in
the Navy and vice versa by each case
8469 are treated as ______? Free Paid Executive by PCDA A

Settlement of transactions
between the State
Government of Jammu
and Kashmir and Centre is cash or Demand Proforma All the
8470 done through ______? ID schedules Drafts Account three B
Settlement of transactions
between the State
Government of Jammu through
and Kashmir and other Settlement
States/ Centre is effected In cash (cheque) or Accounts under
8471 ___? by demand drafts RBI Both None A
Seven digits in the CHB
and Pamphlet of RDR
heads represent _____ Sub & Detailed
8472 heads? Major & Minor Minor & Sub Detailed & Object D

Ships and Naval FOC in C


Establishments in Goa are FOC in C Western Eastern
under the control of FOC in C Southern Naval Command, Naval
8473 ____? Naval Area, Kochi Mumbai Command None A
Ships which are not self
accounting draw their Nearest
funds requirements from Base Supply Regional
8474 the Officers PCDA (Navy) CDA FOC in C A
Short term vacancies in
SAS (A) may be filled by
the Senior Auditors only
when their duration
8475 exceeds _______? 6 months 3 months 60 days 30 days D
Shortage of Stores found
in ground balance during
stock verification are Certified
struck off from ledgers Nominal Issue
8476 through ______? Loss Statement Expense Voucher Voucher Voucher A
Siachen Allowance is
admissible to officer
serving in Siachen Glacier
8477 under operation ____? Vijay Meghdoot Blue Star None B
Siachen allowance is not
admissible to Army Officer
concurrently with which
of the following
8478 allowances? HAUCA Flying Allowance Both None C
Sick Attendants in MH are Hospital
8479 given _____ O diet No diet Extras Diet A
Significant expenditure
incurred with the object
of acquiring tangible Deferred
assets of a permanent Capital Revenue
nature or enhancing utility Revenue expenditu Expenditu
8480 of existing assets is Expenditure Asset expenditure re re C
Single Tender Enquiry
should generally be sent
8481 to ______? OEM Registered Firm A or B None C
Size of the Zone of Twice the
consideration for Number Twice the
promotion by DPC will be 5 times the 3 times the of Number
____ for vacancies 5 to number of number of vacancies of
8482 10? vacancies vacancies +4 Vacancies C
Skeleton list is the list with Consignor
which vouchers are Consignee LAO to
forwarded by _____ to Issuing depot to Consignor unit to unit to Consignee
8483 _______? their LAO Consignee unit their LAO LAO A

Skeleton lists with


"D" copies of
vouchers, office copies of
outward top lists and
reconciliation statements
will all be recorded in the
file maintained for the
purpose for each of the
_____ by the Consignor Receiving All the
8484 LAO? Issuing Depots Receiving Units Depots three A
Skelton list means the list Main Formatio
with which vouchers are office of n
forwarded by the issuing Inspecting PCDA/CD Command
8485 depots to Authorities LAOs A ers B
Book to
the
accounts
of the
year in
which
final
decision is
Book to taken
the though at
accounts the same
of the all
year to possible
which it efforts
relates should be
Some item of expenditure Book to the Book to the and made to
is under dispute. State the accounts of the accounts of the expedite expedite
most appropriate action year to which it year in which final the the
8486 to book this expenditure. relates decision is taken decision decision D
Spare Parts of Motor
vehicles are accounted for Stock
in ________ by MES Stores in Hand POL Stock purchase
8487 authorities? Ledger Salvage ledger accounts Register A
SPARROW is designed for
on line processing of Income Aadhar
8488 _____? Bills under GeM APARs Tax filing Card B
To cast
vote in
Special casual can be Home
granted on which of the Union/Association To attend Public Town All the
8489 following occasions? Activities Meetings Elections three D
Special Casual leave for
the absence of individuals
on account of disturbed
conditions and
suspensions of public
transport system due to
natural calamities etc., Ministry
should be reported to of Home Ministry
8490 _____ for decision. MOD Ministry of HRD Affairs of Finance C
Special Casual leave is
admissible for sports
persons up to ___ days in
8491 a year? 4 8 20 30 D
Special Compensatory
(Hill Areas) Allowance is
admissible to employees
posted in Hill stations
situated at a height of
____ metres or more
8492 above the sea level? 1000 2000 4000 8000 A
Allowanc
e is
admissibl
e without
Special Compensatory link to
allowance to a PBOR is leave in
not admissible during case of
Casual Leave, if the period One Casual
8493 of absence exceeds ___? 21 days 28 days month leave A

Special leave is admissible


to aggrieved female
employee during inquiry
proceedings on account of
sexual harassment for ___
8494 days? 30 60 90 180 C

Special pay will be granted date following the


to SAS candidates last day of Part II of Date
declared successful. From the SAS Date of declaring decided
8495 which date it is granted? examination result by CGDA None A
Special pool of
accommodation is not
available for which of the
following categories of Legal
8496 employees? Ladies Secretaries Officers None D
Special repairs are Depends
budgeted under ______ on cost of Decided
8497 heads by MES? Maintenance Capital works works by GE A
Decided Decided
Special Repairs are in each in each
budgeted under case by case by
_________ head GE/CWE/ PCDA/CD
8498 concerned? Original works Maintenance CE A B
Special Repairs will be
treated as original works
for the purpose of ___(1.
Admin Approval; 2.
Technical Sanction; 3. only 1,3 only 1,2
8499 Budget)? All 1, 2, 3 only 2,3 but not 1 but not 2 but not 3 D
Special Train Warrants are
audited with reference to Special
8500 ____ orders? Special DO II movement Special Milrail D
Special train warrants are
audited with reference to
‘____' orders
authorizing the move of
8501 the special train Special Emergency Express Milrail D
Special Trains for
Movement of Troops to
borders are be arranged Quarter
by which Branch of Army Master General of Master Engineer
8502 HQrs.? Ordnance Adjutant General General in Chief C
Special works should not To
be approved in which of When exceptional introduce
the following local conditions Introducing new change of
8503 circumstances? justify practice scales Both b, c D
Splitting of HT LTC is
allowed in case of
employees posted in Lakshadw All the
8504 _____? NE, A&N island Ladakh eep three D
Staff officers
accompanying senior
officers may sign car diary
when the officer using car
is not below the rank of
8505 ____? Lt. General Major General Brigadier Colonel C
Staff with a continuous
tenure of more than __
years under one
Command can request for
change through the half
8506 yearly exercise 5 4 3 2 A
Standard forms
prescribed by ___ for
processing disciplinary
proceedings have been
laid down in CCS (CCA) Ministry of Ministry of Home Ministry
8507 Rules, 1965? Defence Affairs of Finance None B
Standard Schedule of
Rates (SSR) is maintained
by MES under the orders CE
8508 of ____? E in C CE Zone Command CWE A
State the correct
Procurement Policy by
rearranging the following
preferential order when
quality is same.1. Articles
Manufactured abroad
which need to be
imported 2. Articles
wholly (or) partially
manufactured in India
from Imported material 3.
Articles of Foreign
Manufacture held in stock
in India 4. Articles
produced in India in the
form of Raw Material Or
Manufactured in India
from Raw Material
8509 produced in India 1,2,3, 4 4,2;3;1 4,2,1, 3 4,2,3,1 B
Statement of account is
prepared and issued to
Army Officers by PCDA (O)
8510 once in a _______? Year Half year Quarter Month D

Statement of Budget
Estimate is designed to
establish a ________
correspondence between
Financial Budget and One to Many to
8511 Outcome Budget? Many to One One to Many One Many C

Statement of In fructuous
Expenditure for MES are
submitted by Controllers
to _____ for inclusion in Chief
8512 Appropriation accounts? E in C DFA (works) Engineer GOC in C B
Station Auditor is a
member of which of the
8513 following offices? LAO Unit Depot None A
Statutory Audit of
Accounts and Financial
Transactions of Defence All the
8514 Services is conducted by? CGDA CGA DGADS three C
Statutory audit of Defence
Services Receipts and
Expenditure is conducted All the
8515 by ___? DGADS CGDA CGA three A
Statutory audit of the
accounts/records of units Representative of Represent
and formations is Representative of PCDA/CDA Main ative of None of
8516 conducted by CGDA Office DGADS these C
Stock of all the articles
held in DAD offices
including furniture are
8517 verified once in a _____? Month Quarter Half Year Year D

Stock of Service Books


should be verified once in
a ____ by the Head of
Office/Nominated officers
8518 by Head of Office? Month quarter Half Year Year D
Stock verification of
Security Deposits in
respect of MES works
issupposed to be done
8519 once in ___? Quarter Half year Year Two years C
Monthly
Quarterly basis -
Stock verification of basis - One
Stores, T&P etc. is carried Annual basis - Half yearly basis - 25% of Twelth of
8520 out by MES on ___ basis? 100% stock 50% of stock stock stock C
Stocks under the control Engineer Stores Divisional District
8521 of CE are held in Depots Engineer Parks Stocks Stocks B
Stocks under the control Engineer Stores Divisional District
8522 of CWE are held in Depots Engineer Parks Stocks Stocks D
Stocks under the control Engineer Stores Divisional District
8523 of GE are held in Depots Engineer Parks Stocks Stocks C
Stocks under the direct
control of E in C are held Engineer Stores Divisional District
8524 in Depots Engineer Parks Stocks Stocks A
Store for which Its
required role has
disappeared and it is of no
use for any other role is
8525 known as ____? Obsolete Obsolescent Surplus Scrap A

Store holders will not


issue any materials for use
in the factory without a
_______ signed by the Material
person authorized to Material Inward Material Indent Material Demand
8526 requisition such stores? Slip Slip Warrant Note D
Store which has been
completely superseded by
an improved equipment
8527 or store is known as ____? Obsolescent Obsolete Surplus Scrap B
Stores and Plant of
Engineer Supply
earmarked as Operational
Reserves are held in Engineer stores Divisional All the
8528 ____? Engineer Parks Depot Stock three B
Stores and plant of
Engineer supply
earmarked as operational
reserves or required for Engineer
units and works are held Stores All the
8529 in _____? Engineer Parks Divisional Stocks Depots three C

Stores for which Approval


given for withdrawal due
to technical inefficiency to
carry out its required and
intended role and non
justification for its
retention in the service Obsolesce
8530 are classified as ____? Surplus Obsolete nt Scrap B

Stores held in excess of


maximum authorized limit Ordnance
will not be objected by items in ASC items
LAO in the case of which Ordnance items in ASC items in Store in Supply
8531 of the following units? Army unit Army unit Depot Depot D
Stores Issued for
instructional purpose and
classed as Fit for Training
should be priced at ___ %
of the Vocabulary Rates
8532 by Army? 100 75 50 25 C
Stores issued from Army
to Navy/Air Force or vice Permanen
versa are known as Payment Book Pricing Book t Book All the
8533 ___________ issues Debit Debit Debit three A
Stores issued from Army
to Navy/Air Force/MES
are adjusted through Payment Book Central Certified
8534 _____ vouchers? Nominal Debit Purchase Issue B
Stores issued in excess of Serious
the prescribed scales are Trivial Irregularit
8535 classified as ___ by LAO? Objection Observation Error y A
A or B as
Stores issued to an advised
emloyee, in case cannot A or B as by
be recovered, loss would decided PCDA/CD
8536 be treated as ____ loss? Cash Store by CFA A A
Stores kept in stock in
Engineer Parks are under
8537 the control of ___? CWE CE E in C GE B
Stores of Engineer supply
earmarked as operational Engineer
reserves are held in Operation Stores
8538 _____? Engineer Parks Divisional Stocks al Stocks Depots D

Stores returned by
Contractors to MES stores
yard are accounted for Baby Receipt
8539 through ____? USR Credit USR Indent Voucher B
Stores to be issued to
Contractors to enable
them to complete the
work incorporating the
items would be found in
which schedule of
Contract Agreement
8540 concluded by MES? A B C D B
Stores which cannot be
economically made
suitable for use for which
they are originally All the
8541 designed are known as Surplus Stores Salvage Scrap three B
Stores which have been
utilized and served their
purpose are classified as Serviceabl
8542 _____? Surplus stores Salvage Scrap e C
Strength of a service or
part of a service
sanctioned as a separate Authorised Organizati
8543 unit is called as ____? strength Department Cadre on C
Strengthening of Run
ways is treated as ______ Periodical
8544 work by MES? Special Repairs Ordinary Repairs Original Service C
Study Allowance is
payable for a period not 36 60
8545 exceeding _____? 12 months 24 months months months A
Sub Area Commander is
authorized to issue
Admin. Approval for
special work (without IFA
concurrence) costing up
8546 to Rs. ____ (lakhs)? 0.5 0.75 2 3.75 A
Sub Head corresponds to Sub
8547 ____? Function Programme Scheme Function C
Sub Head is represented
8548 by ___ digits Number? 2 3 4 None A
Sub Major Head Sub Sub
8549 corresponds to ____? Sub Function Sub Programme Scheme Activity A
Sub Major Head is
represented by ___ digits
8550 Number? 2 3 4 None A
Sub ordinate officers are
required to exercise
control over expenditure
8551 under __? All the heads CCH LCH None C
Subject files maintained in
DAD offices are known as Interim
8552 ‘__ ‘ series files secret A Report O D
Subject to the provisions
of any law for the time
being in force, A contract
of sale may be made
_____ as per sale of goods
8553 act? In writing By word of Mouth Both None C

Submission of APAR to
reviewing officer should
be completed by
8554 ___________ of the year? 15th April 30th April 31st May 30th June D
Subscription recovered on
account of CGEGIS is
credited to which of the
8555 following funds? Insurance Savings Both None C

Subscription to ____ is
compulsory for all Central
8556 Government Employees? CGEGIS CGHS Both None A
As
decided
Subsistence Allowance is by
payable to the employee Salary before the Salary on Compete
under suspension date of half pay nt
8557 equivalent to @ ___ p.m.? leave salary suspension leave Authority C
Subsistence Allowance is
8558 reviewed after _______? 3 months 6 months 9 months One year A
Sum of Diret Materials,
Direct Labour and Direct
Expenses is known as Cost of Works Cost of
8559 _____ in Cost Sheet? Prime Cost Production Cost Sales A
Sums which are clearly
not due to Government
but are held in trust are All the
8560 kept under ___ head? Suspense Deposit Advances three B
Supplies to MES by Air
Force are adjusted All the
8561 through ____ vouchers? ISA CP TBOs three A
Supply and store depots
where continuous stock
taking is carried out,
losses of individual items
of dissimilar type
discovered at a stock
taking, shall be treated as Grouped
____ for the purpose of to the As
determining the CFA to Separate possible decided
8562 write off loss? transactions Single unit extent by the CO A
Supply Depots are
supposed to send the
Skeleton lists to their
8563 Dependent LAOs every Week Month Day 10 days D
Supply of funds to Field
Imprest Holders is
compiled to ____ 00/018/6 00/020/4
8564 suspense Head? 00/018/65 00/018/64 0 5 A
Supply of funds to which
of the following officers is
not a duty of Regional Field Imprest S&S Imprest Field
8565 CDA? Holders Holders Cashiers None C
Supply of which of the
following items of stores Fresh
is not a responsibility of NIV stores Vegetable
Ordnance Depots to of AOC s and
8566 military units? Clothing items M.T. Stores supply fruits D
Written
off
Surplus items found through
during stock taking should Credited back in issued for Regulariz expense
8567 be ledger immediate use ed as loss voucher A
Surplus stores found
during stock taking will be
accounted for through Nominal
8568 ___? CIV Loss Statement CRV Voucher C
Surplus stores found in
stock taking are taken on Certified Receipt Receipt Expense
8569 charge by means of Nominal Voucher Voucher Voucher Voucher B
Surprise check of cash
balances in Field Imprest six
8570 is done once in _____? a month three months months year B
Divisional
or
Formatio
Surprise check of cash n Station
balances of Field Cashier Command Command
8571 is arranged by ____? PCDA (O) GOC in C er er C
Surprise check of Postage
account is done on ____
8572 basis? Monthly fortnight Weekly Daily A
Suspense account if
appears on credit side of
trial balance, it will be
posted on which side of
balance sheet, if not
8573 detailed in adjustments? Assets Liabilities Both 50% None B
Suspense account if
appears on debit side of
trial balance, it will be
posted on which side of
balance sheet, if not
8574 detailed in adjustments? Assets Liabilities Both 50% None A
CHB of Defence
Suspense Accounts are Pamphlet of RDR services Receipts
8575 listed out in _____? heads & Charges Both None A

Suspension cannot be
extended beyond a period No such
8576 of ____ days at a time? 180 120 90 limit A
Executive All the
8577 Suspension is a ____? Penalty Punishment action three C
Suspension is a _______ Either a
8578 Penalty Major Minor or b None D
Suspension made under
rule 10, CCS (CC&A) Rules,
1965 shall not be valid
after ____ days unless it is
8579 extended after review? One year 180 days 120 days 90 days D
Suspension may be
desirable in which of the being involved in a criminal
8580 following circumstances public scandal misconduct Both None C
Suspension of a
Government servant is Either a
8581 ___? Minor penalty Major penalty or b None D
Overtime
performe
d beyond
14
consecuti Overtime
Overtime Overtime ve performe
Systematic overtime performed as a performed when calendar d without
8582 refers to routine required day authority C
Yes. If
Compete
TA is admissible for any No such nt
member of family added provision Authority
8583 after the date of transfer. Correct Incorrect exists Aproves B

TA/DA claim has to be


submitted within ___ days
8584 of completion of tour? 15 30 45 60 D
TA/DA entitlement of a
government servant is
determined with All the
8585 reference to the ______? Post Group of the post Pay level three C
Taxes both on
Residential/Non-
Residential, buildings
owned/occupied by the
Defence Department shall Defence Services Civil Services
8586 be debited to __? Estimates Estimates Both None A
TDS is supposed to be
recovered at ___% on % as charged in the
8587 account of GST? invoice 10 5 2 D
TDS is supposed to be
recovered on account of
GST when the value of
Taxable supply/service
8588 exceeds Rs. ____ ? 10000 150000 250000 500000 C
In the In the
case of case of
Goods, it Goods, it
TDS is supposed to be is is
recovered on account of excluding including
GST when the value of and in the and in the
Taxable supply/service case of case of
exceeds the prescribed services services
8589 amount _____ GST? Excluding Including including excluding A
Technical check of works
bills finalized by GE is PCDA/CD
8590 done by ___? His own office AO GE A CWE D
After
issue of
Tender
After Admin document
Approval and s but
Technical Sanction issued After AON and before issue of before At any
at which stage of works before Admin Tender concludin stage of
8591 done by MES? Approval Documents g CA work B
Technical Section of PCDA
(O) conducts Percentage No fixed
audit of ____ IRLAs in a percentag
8592 Quarter? 0.1 0.125 0.25 e A

Telephones required for


MES offices will be
8593 sanctioned by ________ ? GOC in C E in C MOD GOI A
Temporary increase to
clerical establishment by
CFA for his own office
requires the sanction of Regional
8594 ______? Next higher CFA PCDA/CDA DGADS GOI A

Temporary specifications
will be laid down by _____ PCDA/CD
8595 on individual basis? GE CWE CE A C
Tender once accepted All the
8596 becomes _________ L-1 Tender Contract Offer three B
Term Contract may be
entered into with _____
prior concurrence for a
period up to two years by
8597 GE? PCDA/CDA CWE AO GE CE D
Term Contract may with
the prior concurrence of
______, cover a period of
8598 up to Two years? CE PCDA/CDA Both None A

The % of authorized
married establishment for
the purpose of grant of
8599 CILQ in respect of Hav. is 1 0.95 0.9 0.5 B
Constructi Store
The Accounts maintained Establishment on Accounts
by R&D Establishments Establishment Accounts, Accounts, and
are of which of the Accounts, Store Financial Financial Financial
8600 following two types? Accounts Accounts Accounts Accounts D
The Accounts of
Government kept in India Decided
are maintained in ______ from time
8601 Currency? International Indian to time Foreign B
The Accounts Officer is
the ______ of the Factory
and also renders financial
advice to the Factory
Superintendent on all
8602 general questions IFA Cost Accountant Both None B

The amount of advance


for the purpose of LTC will
be limited to _____ % of
8603 the estimated amount? 100 90 80 75 B

The amount of e-ticketing


will be advanced to the
IRCTC’s account and
initially booked to 00/018/6 00/018/6
8604 _______ ? 00/016/02 00/016/03 0 5 C
The amount retained by
CE/CWE/GE in the case of Reasons
reduction in scope of attributab
work will be used to cover le to audit
variations in cost due to Administrative authoritie Any of the
8605 ____? Reasons Technical Reasons s 3 B
The Annual Finance
Accounts of the Central
Govt. (including Defence
Services) are prepared by
8606 ____? CGDA CGA C&AG DGADS B
The audit of Air Force list
is conducted in the office PCDA (AF) AO DAD CDA (AF)
8607 of the ____ Dehradun MOD (Fin) HQrs. New Delhi D

The authorities in the


Services/
Departments/establishme
nts/units/hospitals etc.
who have been duly
authorized to place
purchase orders directly
on the rate contract
holding firms/suppliers
with whom Rate Contracts
have been concluded by
the central purchase Drawing
organizations for the Competent and
particular items/goods are Direct Demanding Financial Disbursin All the
8608 known as ____? Officers Authorities g Officers three A
Compete
The authority within nt
whose financial powers Competent Controllin Expenditu
the amount at issue falls is Competent Financial g re
8609 known as _________? authority Authority authority authority B

The balances of the


Defence Services have
been created Proforma in
the books of the Reserve 26.01.195 01.04.196
8610 Bank of India w.e.f. ____? 01.10.1976 01.04.1934 6 2 D
The balances under CHB
heads are closed to
8611 ______? Government Balances Both None A
The balances under RDR
heads are closed to
8612 ______? Government Balances Both None B

To
To bring the cost establish
The basic objective of the closer to Bench reasonabl All the
8613 CNC is _____? To decrease cost Mark price e of price three C
The benchmark is _____ No such
for financial up gradation benchmar
to the grade pay of Rs. k is
7,600 and above under Outstandi prescribe
8614 MACP Scheme? Good Very Good ng d B
The benefit lost by
rejecting the best
competing alternative to
the one chosen is defined Opportuni
8615 as ____? Differential cost Sunk cost ty cost None C
Date of
first Date of
The benefits under CGHS treatment recovery
scheme accrue to in CGHS of
Government employee Date of Date of applying wellness subscripti
8616 w.e.f. ______? appointment for CGHS card centre on B
The bid security is
normally to remain valid
for a period of _____ days
beyond the final bid
validity period as
8617 prescribed in GFR? 15 30 45 60 C
The bills for pre-payment
check should only be in All the
8618 the form of____ Acknowledgement Voucher Claim three C
The books of RBI are
closed on 15th April for
the financial year to
accommodate which of March
the following March Supplementary March All the
8619 transactions? Supplementary Corrections Residual three C
The books of the Reserve
Bank for the month of
March will be closed by
the ____ or on a date as
8620 notified by them? 31st March 15th April 30th April 30th June B
The boundary of MES
District normally
corresponds to _____ of
8621 Army? Sub Area Area Brigade Command B
The boundary of MES
Division normally
corresponds to _____ of
8622 Army? Sub Area Area Brigade Command A
The Cadre of Senior
Auditors is fixed at
maximum of _____ % of
the strength of the
Auditors authorized for
8623 the department? 50 60 75 80 D
The casualty of forfeiture
of service is recorded in
the IRLA in ____ink in the Any of the
8624 office of PCDA (O) Pune? Red Green Black three A
The Central Government
shall lay in each financial
year before both Houses Medium-
of Parliament the term
following statements of Macro- Expenditu
fiscal policy along with the economic re
annual financial Framewor Framewor
statement and demands Medium-term Fiscal Policy k k
for grants except the Fiscal Policy Strategy Statemen Statemen
8625 ______ namely initially? Statement Statement t t D
The
Productio
n wing of
Dept. of
Defence
The chain of Ordnance Defence Productio Defence
Factories in the country Procurement Defence n and R&D
8626 are controlled by Board Production Board Supplies Board C
The Chair person of
Internal committee
constituted under SH Act Inquiry Grievance
8627 is called as ____? Chairman Presiding Officer Officer Officer B
The Chair person of Local
committee constituted
under SH Act is called as Chair Grievance
8628 ____? Welfare Officer Presiding Officer Person Officer C
The charged officer is
allowed ____ days to
submit his written 7 working
8629 statement. 10 working days 10 days days 20 days B
The charges incurred for
special nursing during in
patient treatment shall be
reimbursed to the extent
in excess of ___% of the
pay of the employee for
the period for which
special nursing was
8630 necessary? Not admissible 10 25 50 C
The charges incurred for
special nursing shall be
reimbursed to the extent
in excess of ___% of the
pay of the employee for
the period during which
8631 treatment at residence? Not admissible 10 25 50 A
The claims for under or
over charges between
Railways and DAD are
required to be preferred
8632 within ___? Six months Three months One year Two years A
Decided
by PCDA None. Do
The claims of condiment whether not
allowance in respect of to require
patients in hospital will be pre/post audit by
8633 ___ by DAD? Pre audited Post audited audit DAD A
The classification code in
the punching medium
8634 consists of ___ digits? 4 5 7 8 C
DG of
The command and control Indian
of the Coast Guard lies Coast
8635 with ______? Naval H.Qrs. PCDA (Navy) Guard MOD C

The Commanding Officers


of Ships render to the
PCDA (Navy) Mumbai,
Cash account ______ in
which the amounts drawn
and disbursed are brought Fortnightl
8636 to account? Daily Weekly y Monthly D
The commercial offer
should have a validity of
up to ______ from the
date of submission of the
offer, depending on the
period required for
completing the technical
evaluation, so as to
ensure that the offer
remains valid till the time
the order is 12 18
8637 placed/contract signed. 3 months 6 months months months D
The communication is
deemed to have been
received on the day it is so
_____ under the
Arbitration and Acknowle Any of the
8638 Conciliation Act? Delivered Despatched dged three A
The communication is
deemed to have been
received on the day it is so Acknowle Any of the
8639 _____? Delivered Despatched dged three A
The compilations done
through Punching Media
are finally converted into
____ digit information by
8640 CGDA/CGA 15 17 18 7 A
The concept of
Association of Finance Integrate
with Management in d
decision making is known Delegation of Financial Associate
8641 as ___? Financial powers Financial Advice Advice d Finance C
The conditions of service
of Chairman and
Members of CAT shall be
the same as applicable to District
8642 Judges of the _____? Supreme Court High Court Court None B

Secretary,
Ministry
The Contingency Fund of Secretary, Secretary, of Finance
India is held on behalf of Ministry of Ministry (Dept. of
the President of India by Finance (Dept. of of Home Expenditu
8643 _________? Defence Secretary Economic Affairs) Affairs re) B
The corps of Engineers is Chief
8644 headed by _____? DGBR E in C Engineer GE B
The cost incurred for
producing an additional
unit of output is defined
8645 as ____ cost? Additional Marginal Total Uniform B

The cost of stationery and


forms supplied to Military cost
Farms is accounted for as accountin
8646 ________ transactions? cost plus primary g secondary C
The cost per unit fixed at a
valuation in r/o an article
borne on the stocks of Minimum Reserve Reserve Guiding Stock
8647 MES is known as Price Price Book Rate Star Rate C
The cost per unit fixed at a
valuation in respect of an
article born on the stocks
of the MES is known as Standard Schedule Stock Pro Rata
8648 ____? Rate Star Rate Book Rate Rate C

The cost which is incurred


for a period, and which,
within certain output and
turnover limits, tends to
be unaffected by
fluctuations in the levels Semi
of activity (output or fixed/Sem
turnover) is defined as i variable All the
8649 ____? Fixed Cost Variable Cost cost three A
The costs incurred up to
the point of separation of
products are called as
8650 ____ costs? Joint Common Imputed Uniform A
The council of states shall
consist of_____ members
nominated by the
President from the
persons having special
knowledge or practical
experience in respect of
matters namely
Literature, science and
8651 social service? 2 10 11 12 D
The date of birth shown in
the superannuation list
should be compared with
the date of birth shown in
the __ pay bill by
8652 PCDA/CDA? March April July January A
The day of retirement is
8653 treated as ______ Working Day Non working day Leave None A
Contracto
The day to day progress of r’s
work is recorded in which Measurement Order
8654 of the following records? Work Diary book Book None A
The decision as to which
buildings are surplus to
Defence Services Concerned
requirements is taken by Administrative PCDA/CD All the
8655 _____? MES Authorities A three B
The decision as to which
buildings are surplus to
Defence Services Defence
requirements rests with Audit Estate
which of the following Administrative Engineering Authoritie Authoritie
8656 authorities? Authorities Authorities s s A
The Defence Accounts
Department is under the Min of
administrative control of Min of Defence Finance Min of
8657 ____________ Min of Finance (Fin.) (Defence) Defence B
The Defence
Minister’s Committee
has _____ Sub
8658 Committees? 2 3 4 No A
The Defence of India and Ministry
every part thereof is the of Home All the
8659 responsibility of ____? MOD MOD (Fin) Affairs three A
The Defence Services
Budget Estimates are
presented in _____
8660 Demands for Grants? 7 6 5 4 D

The Demand for Grants


shall be presented to
Parliament at _____ levels
8661 as prescribed in GFR? 5 4 3 2 D
The
unexpend
ed
The balance
unexpend of imprest
ed account is
balance transferre
of cash d to next
assignme year and
The unexpended nt is unexpend
The unexpended balance of cash carried ed money
balance of cash assignment is forward in cash
assignment lapses deposited into to next assignme
and unexpended government year and nt is
money in imprest is treasury and unexpend deposited
deposited to unexpended ed money to
The difference between a government money in imprest in imprestgovernme
Cash Assignment and account through account lapses to account nt
8662 Imprest is M.R.O. government lapses account A
The difference between
Assets and Liabilities is
8663 _____? Capital Profit Loss None A
The difference between
Credit side and Debit side
of the P&L account works
out to Rs. 22000/-.
Manager is entitled to
commission at 10% on net
profit after charging such
commission. Calculate Net
8664 Profit? 19600 19800 19980 20000 D
The difference between
Credit side and Debit side
of the P&L account works
out to Rs. 23000/-. Works
Manager is entitled to
commission at 10% on net
profit after charging his
commission and General
Manager. General
Manager is entitled to a
commission of 5% on net
profit after charging the
commission of Works
Manager and his own
commission. The
commission of Works
Manager and General
Manager would be ___, 1800, 2000,
8665 ____ respectively?? 1500, 1500 1200, 1800 1200 1000 D
The difference between
debit side and credit side
of Income and
Expenditure Account Closing All the
8666 represents ____? Surplus or deficit Profit or loss Balance three A

The difference between


debit side and credit side
of Receipts and Payments Closing All the
8667 Account represents ____? Surplus or deficit Profit or loss Balance three C
The difference between
revenue expenditure and Effective
revenue receipts is known Real Fiscal Fiscal
8668 as _____? Primary Deficit Revenue Deficit Deficit Deficit B
The difference between
the actual fixed charges
and the amount charged
off to production by
Ordnance Factory at the Sesmi Semi
stabilized rate represents Unabsorbed Fixed Variable Fixed Fixed Variable
8669 ______? Charges Charges Charges Charges A
The difference between
the assessed value of
unserviceable stores of No
MES and the amount Regulariza
realized by disposal is Reduction of Depreciati tion is
8670 regularized as ____? Loss Receipts on required D
The difference between
the debit and credit sides Estimated
of the production Account Estimated Cost of
of Ordnance Factory Actual Cost of Profit or Productio
8671 represents __________? Profit or loss Production Loss n B
The difference between
the purchase price of an
asset and its salvage value Opportuni Depreciati
8672 is known as ____? Differential cost Sunk cost ty cost on B
The difference in total
cost between alternatives,
calculated to assist
Decision Making is known Opportuni Depreciati
8673 as ____? Differential cost Sunk cost ty cost on A
The digits 12 and 13 of Voucher
8674 DIDS represent? Year CDA Month Number C
The digits 14 and 15 of Voucher
8675 DIDS represent? Year CDA Month Number A
The digits 3 to 6 of DIDS Voucher Month
8676 Number represent? CDA Section Number and year B
The digits 8 to 11 of DIDS Month Voucher
8677 Number represent? Section Code CDA and year Number D
The draft Annual
Acquisition Plans would
be prepared in ____
8678 parts? 2 3 4 5 A
The duty of preparing all Officers
statistical returns of receiving
Defence expenditure rests allotment
8679 with DAD MOD s DGADS A
The entries in the Defence
Ledger will be posted
8680 _____? Daily weekly monthly Annually D
The establishment pay bill
will be prepared in
__________ by AN Pay Qunitupli Sextuplica
8681 section of CDA office? Triplicate Quadruplicate cate te B
The estimates for which
vote of Lok Sabha is
required is presented in Appropriation Demands for Expenditu Plan
8682 the form of Accounts Grants re Budget outlay B
The excess of total
disbursements, from the
Consolidated fund of
India, excluding
repayment of debt, over
total receipts into the
Fund (excluding the debt
receipts), during a Outstandi
financial year is defined as Gross Domestic Revenue ng
8683 ___ under FRBM Act? Fiscal Deficit Product Deficit Liability A

The executive power of


Government of India is Defence
8684 vested in ______ of India? Prime Minister Home Minister President Minister C
The executive powers of
President of India are
exercised through _____ Ministry
in the case of Defence Army Head of
8685 Services? CGDA Quarters Defence DGADS C
The facts that are
incorporated in
accounting records are Occurrenc
8686 described as ____? Accounts Transactions Events es B
The final cost of any
service may exceed by not Cannot
more than ___ % of the exceed
amount approved by the approved
8687 CFA? 5 10 15 amount B
The final decision of
Disciplinary Authority is Show
issued in the form of Cause All the
8688 ____? Charge Sheet Speaking Order Notice three B

The final estimate for the Schedule Modified


year, based on latest of Appropria
8689 known actuals is known as Preliminary Report Revised Estimates Demands tion D

The financial powers of


the Government which
have not been delegated
to a subordinate authority Head of Controllin
8690 shall vest in ___? Finance Ministry HOD Office g Officer A
The first edition of
Defence Account Code
8691 was released in ____? 1947 1952 1956 1967 B
The fiscal deficit minus Effective
the interest payments is Real Fiscal Fiscal
8692 known as _____? Primary Deficit Revenue Deficit Deficit Deficit A
The fist two digist of DIDS
8693 Number represent? CDA Section Month Year A
The following will Prematur
tantamount to in e
fructuous expenditure terminati
requiring formal sanction Abandonment of Change of plan or on of
8694 as a loss by the CFA? project design contract All D
The FORM GSTR-7 for a
particular month has to
be filed online within ___
of the month succeeding
to the month in which
deductions have been
8695 made? 5th 7th 10th 15th C
The formula i.e. (Cost of
Opening Stock + Cost of Inventory
Closing Stock)/2 is used to Cost of average Cost of turnover
8696 determine _____ ? stock Production Ratio EOQ A
The formula i.e.
(Maximum rate of
consumption - Average
rate of consumption) Lead
time is used to calculate Danger Ordering
8697 _____? Maximum level Minimum level level level C
The formula i.e. Cost of
material consumed/Cost
of average stock held Inventory
during the period is used turnover Reorder
8698 to determine _____ ? EOQ Reorder quantity Ratio level C

The formula i.e. Maximum


consumption X Maximum
reorder period is used to Danger Ordering
8699 calculate _____? Maximum level Minimum level level level D
The formula i.e. Minimum
level + consumption
during the time lag period
is used to calculate Danger Ordering
8700 _____? Maximum level Minimum level level level D
The formula i.e. Ordering
level - (Average rate of
consumption X Reorder
period) is used to Danger Ordering
8701 calculate _____? Maximum level Minimum level level level C
The formula i.e. Reorder
level - (Normal
consumprion X Normal
Reorder period) is used to Danger Ordering
8702 calculate ______? Maximum level Minimum level level level B
The formula i.e. Reorder
levl + Reordering quantity -
(Minimum onsumption X
Minimum Reorder period)
is used to calculate Danger Ordering
8703 _____? Maximum level Minimum level level level A
The functions of AOsGE
8704 are ___ fold? 5 4 3 2 C
The funds for C.S.D. are
provided in the ______
Estimates of the Ministry
8705 of Defence Civil Defence Service Both None A
The Head of an Office may
authorize any______
serving under him to sign
a bill or order for him,
communicating the name
and specimen signature of Sufficientl
the officer to the y higher
disbursing officer Responsible level Gazetted
8706 concerned Person employee officer Officer D
Deputy
The head of the Chief of
organization in Army Vice Chief of Army Adjutant
8707 H.Qrs. is ____? Chief of Army Staff Army Staff Staff General A
The Heads of Central
Government offices will
close their offices on
account of death of the either/bo
8708 ________ in harness President Prime Minister th None C

The heads of classification


operated upon in the Classification Hand Pamphlet of
Defence Services accounts Book of Defence Revenue, Debt
are shown in which of the Services-Receipts and Remittance
8709 following? and Charges Heads Both None C
The heads represented by
three digits such as 101,
104, 110, 111 and 800 etc.
are generally known as Detailed
8710 ____? Major heads Minor heads Sub heads Heads B
The holder of a post, the
pay of which is changed,
shall be treated as if he
were transferred to a
______ post on the
8711 _____pay as per FR 23? New, New New, Old Old, New Old, Old A
The Indian Coast Guard
came into being on 01.03.197 01.04.197
8712 ______? 01.01.1977 01.02.1977 7 7 B

The information regarding


fresh induction of
pensioners is taken with
reference to the pension
cases notified during
_____ in the current year
whle preparing Defence 7-8 9-10
8713 Pension Budget? 3-4 months 5-6 months months months B
The internal audit of IRLAs
maintained in the Pay Super
Accounts Offices is Review by
conducted in the form of Review Groups in IDAS All the
8714 review by the _____? PAOs LAOs officers three A
The key objective of the
_____ is to leverage
capital acquisitions to Annual Defence
develop Indian Defence Priority Services Capital Acquisitio Offset
8715 industry? Procurement Plan Acquisition Plan n Plan Policy D
The Labour i.e., workmen
employed in a factory may
be divided into _____
8716 classes? 2 3 4 5 C
The language used in
Speaking Order is
generally in _____ person
8717 language? Third First/Second Both None A
The language used in U.O.
Note is generally in _____
8718 person language? Third First/Second Both None A

The last Inter Government


advise for the financial
year by PCDA/CDA should
be sent to RBI on or
8719 before _____ ? 31st March 15th April 25th April 30th April C
The likely normal wastage
due to death, etc. at the
estimated rate of____%
(approx.) is reduced from
the pension / family
8720 pension estimate 2.5 5 8 10 A
The list of units and
formations under the
jurisdiction of a Regional Special
8721 CDA is known as ____? Skeleton List Secret List Top List List B
The list with which
vouchers are forwarded List of
by Consignor LAO to auditable
Consignee LAO is known document Skeleton
8722 as Top List Sub List s list A
The list with which
vouchers are forwarded
by Consignor LAO to
Consignee LAO is known Special
8723 as ______? Skeleton List Secret List Top List List C
The list with which List of
vouchers are forwarded auditable
by issuing depot to their document Skeleton
8724 LAO is known as Top List Sub List s list D
The loss of time for which
the employer pays the
labour but obtains no
direct benefit in
production is known as Labour Turn All the
8725 ______? Around Time Idle Time Overtime three B
The main unit of
classification in accounts
8726 is ______ Head? Object/detailed sub Minor Major D
The maker of a bill of
exchange or cheque is
8727 called the _____? Drawer Drawee Payer Payee A

The maximum amount up


to which it is permissible
to retain cash (including at Ceiling Ceiling
bank) by Field Imprest Cash monetary Credit monetary money Monetary
8728 Holder is known as ____? limit limit limit limit D
The maximum and
minimum limits of stock
of A.S.C. Supply which
units are authorised to
hold on charge at any one
time to meet their
requirements, are not
supposed to be exceeded
by Army Units except G.O.C.-in-Chief, PCDA/CD
8729 under the orders of the QMG Branch the Command A LAO/RAO B
The maximum
entitlement of casual
leave for army officers in
8730 a calendar year is 8 days 12 days 15 days 20 days D
The maximum number of
hours for which the OTA Not paid
8731 can be paid to a driver is 50 100 unlimited at all B

The maximum period of


extension of delivery that
can be granted by the CFA
under delegated powers is
such that the total period -
the original DP plus the
extension – does not
exceed twice the original Next higher CFA
DP. Extensions beyond with concurrence Ministry Governm
this period would require of Paying of ent of
8732 sanction of the ______? Next higher CFA PCDA/CDA Defence India C
The maximum period of
extension of delivery that
can be granted by the CFA No such
under delegated powers Restrictio
should be such that the n. It can
total period i.e. the be
original delivery period extended
plus the extension does as per
not exceed____ the requirem
8733 original delivery period? One and half of Twice Thrice ent B
The measures such as
numerical ceilings and
proportions to gross
domestic product, as may
be prescribed, for
evaluation of the fiscal
position of the Central
Government are defined
as ____ indicators in the All the
8734 FRBM Act/Rules? Risk Performance Fiscal three C

The Medium-term Fiscal


Policy Statement shall set
forth a ____ year rolling
target for prescribed fiscal
indicators with
specification of
8735 assumptions? 2 3 5 6 B

The minimum up-


gradations assured under
8736 MACP Scheme are_____? 2 3 4 5 B
The Minister-in-charge of
the Ministry of Finance
shall review, on______
basis, the trends in
receipts and expenditure
in relation to the budget
and place before both
Houses of Parliament the
8737 outcome of such reviews Yearly Half yearly Quarterly Monthly B
Date
The monetary allowance decided
in respect of Gallantry Date of by Date
decoration is admissible Date of grant of performance of Military decided
8738 to a PBOR from? decoration the qualifying act Secretary by A.HQrs B
The money consideration
for a sale of goods is Proper
defined as _____ as per Agreed considera
8739 Sale of goods act? consideration Price Cost tion B
The money invested by
proprietor is _____ for the
8740 firm? Asset Liability Income Profit B
The month-wise LPC-Cum-
Data Sheets, centrally
maintained by the
Pension Cell of PCDA (O)
will be retained for __,
commencing from the
month of Retirement of
8741 the officer? 35 years 75 years 10 years 5 years A
The mutually accepted
document for Focal Point
Branches of Banks and
Government for Defence MROs/Ch
8742 reconciliation of A/cs is Debit/Credit Scrolls Proforma Account VDMS eques C
The no. of officers with
User ID to authorize CMP
payment files will not
exceed ___ in a
8743 PCDA/CDA Office? 2 3 4 5 D
The no. of times the dak is
to be distributed daily in
sections will be
dependent on the
frequency of postal Addl.
deliveries and will be fixed CDA/Jt. PCDA/CD
8744 by? SAO/AO Group Officer CDA A D

The number of
disciplinary cases handled
by a working officer
should not exceed ___
cases in a year, not more No such
8745 than ___ at a time 5, 3 10, 2 20, 4 limit B
The number of supplier
firms in Limited Tender
Enquiry should be
_______ as prescribed in More No such
8746 GFR? More than 3 2 or More than 2 provision A
The offices of the Defence
Accounts Department
including Controller
General of Defence
Accounts, who are
nominated by the RBI to
accounts for and reconcile
transactions in the
Defence Proforma
Account are called as Accountin
8747 Defence ____? DDOs PAOs g Circles Pr. PAOs C
The only Head for
Contingency Fund in Part
II i.e. Contingency Fund is
given the code number
8748 _________? 4000 2000 8000 1900 C
The organization of DAD
corresponds broadly to
the organization of the All the
8749 ______? Army Air Force Navy three D
The parties are free to
determine the number of
arbitrators, provided that
such number shall not be
8750 ____? Even Odd One Three A

The party for which it


becomes impossible to
meet obligations under
this contract due to Force
Majeure conditions, is to
notify in written form the
other party of the
beginning and cessation
of the circumstances
immediately, but in any
case not later than ____
days from the moment of
8751 their beginning 7 10 15 30 B
The pay accounts of non-
gazetted personnel
serving in field service Respective Respectiv
areas are maintained by dependent e PAO Any of the
8752 the ____? PCDA (O) PCDA/CDA of unit (ORs) three C
From the
next day
During any of
absence from transfer
The Pay and allowances of On the day of duty without to All the
8753 the officers will be ceased death leave Reserve above B
The pay of higher rank to
which an officer present on which the of grant
on duty is erroneously orders rescinding of of receipt
promoted, will be the promotion erroneous of order
discontinued from the reach the H.Qrs. of promotio by PCDA
8754 date unit/formation of issue of order n (O) A
The payment and
accounting functions in
respect of the Ministry of
Defence are entrusted to All the
8755 ______? Defence Secretary FADS CGDA three C

The period of limitation


for recovery by
contractors of security
deposit from Government
is ____ from the date of
8756 deposit? 3 years 5 years 10 years 30 years D

The period of limitation


for recovery by
contractors of security
deposit from Government
is____ years from the
8757 date of deposit? 30 10 5 3 A
The period of Short Term
Agreement should not 12
8758 exceed ____? 3 months 6 months 9 months months B
Date of Date of
signature receipt of
The period of validity of of officer original
MRO (21 days) is Date of Deposit of authorize MRO in
calculated from which of money through Date of clearance d to issue audit
8759 the following dates? MRO by bank MRO office C
The person named in the
instrument, to whom or
to whose order the
money is by the
instrument directed to be
8760 paid, is called _____? Drawee Drawer Payee Payer C
The person who has
ultimate control over the
affairs of the factory
subject to provisions of
Factories Act, is defined as Principal
8761 ____? Employer Employer Occupier Owner C
The personal seal of the
relieved Principal
Controller/Controller will
be ____ by the relieving Sent to
Principal Handed over to the Kept under lock CGDA
8762 Controller/Controller? transferred officer and key Destroyed office C

The personnel of the


Defence Accounts
Department are governed
by Fundamental Rules
8763 from ______? 01.01.86 01.07.76 01.07.86 01.01.96 B
The point at which total
revenue equals the total
costs i.e. no profit no loss Economic Ordering Contributi All the
8764 is called at ____? Quantity Break Even on three B
The positive assertion, in
a manner not warranted
by the information of the
person making it, of that
which is not true, though
he believes it to be true is
defined as _____ in Indian Misrepres
8765 Contract Act? Innocence Mistake entation Fraud C
The post-audit of muster
rolls and pre-audit of
miscellaneous claims of
Industrial Personnel of
naval establishment at AAO
Vizag is done by PCDA (Navy) NLAO (Army)
8766 __________ Mumbai AAO (Navy) Vizag Vizag Vizag C
The power of Addl. CDA to
sign Class II Punching
medium for rectification
of incorrect adjustment is
8767 up to Rs. _____? 25 lakhs 1 crore 5 crores 10 crores C
The power of re
appropriation between
sub heads within the
minor head under each
demand can be ordered PCDA/CD
8768 by? CGDA CGA MOD A C
The power of Review of
penalty is vested with Appellate All the
8769 ____? President HOD Authority three A
The power of Revision of
penalty is vested with Appellate All the
8770 ____? President HOD Authority three D
Any leave
The power to grant Ministry sanctionin
special casual leave is Head of the concerne g
8771 vested in the _______? GOI Department d authority B

The power to re
appropriate between
different sub heads within
the Minor Heads under
8772 each demand is vested in PCDA MOD GOI GOC in C B
The powers exercised by
CFAs after obtaining
concurrence of IFA are
called as ____ Finncial Integrate
8773 Powers? Delegated Inherent d None A
The powers of AAO to
write off irrecoverable
amounts due to any cause No
are up to Rs. ______ in powers to
8774 each case? 500 100 1000 AAO
The practice of charging
all costs both variable and
fixed to operation,
process or products is Activity Absorptio
8775 termed as ____ costing? Uniform Direct Based n D

The presentation of
accounting information in
such a way as to assist
management in the
creation of policy and in
day to day operation of an
understanding is defined Managem All the
8776 as ____ Accounting? Financial Cost ent three C
Till he
attains
the age of
The President shall hold 75 years
office for a term of ____ or fixed
years from the date on tenure
which he enters upon his whicheve
8777 office 4 5 6 r is earlier B
The primary check over
contingent expenditure is PCDA/CD All the
8778 exercised by the ____? Executive LAO A three A
The procedure of sending
scrolls through the focal
point branches is not Defence
applicable to payments of Defence Pay &
_____ made by Public Defence Supplies works Allowanc
8779 Sector Banks. Defence Pension payments payments es A
Local
Purchase
by Units
The procedure prescribed and
in DPM is applicable to Both a & formation
8780 ____? Central Purchase Local Purchase b s only C
The process of
ascertaining the ______ is All the
8781 known as Costing? Price Cost Value three B
The procurement Service
planning process would Defence H.Qrs. Defence
be under the overall Procurement Concerne Acquisitio
8782 guidance of the _____? Board HQ IDS d n Council D

Autonom
ous
bodies
otherwise
The provisions of GFR are All Central All Central governed
applicable to which of the Government Government by other All the
8783 following Offices? Ministries Departments Rules three D
The provisions of PR Part I
& II are not applicable to Short Service Emergency
8784 ____ Officers? Commissioned Commissioned Both None D
The rate of subscription
for a Group A officer
under CGEGIS is Rs.
___p.m. before
8785 enrolment? 20 40 60 120 B
The rate of subscription
for a Group A officer
under CGEGIS is Rs.
8786 ___p.m.? 20 40 60 120 D
The rate of subscription
for a Group B official
under CGEGIS is Rs.
___p.m. before
8787 enrolment? 20 40 60 120 A
The rate of subscription
for a Group B official
under CGEGIS is Rs.
8788 ___p.m.? 10 20 30 60 D
The rate of subscription
for a Group C official
under CGEGIS is Rs.
___p.m. before
8789 enrolment? 10 20 30 60 A
The rate of subscription
for a Group C official
under CGEGIS is Rs.
8790 ___p.m.? 10 20 30 60 C

The ratio of appropriation


of CGEGIS subscription
towards Savings and
8791 Insurance funds is ___? 75, 25 50, 50 25, 75 60, 40 A
The receipts and
expenditure relating to
Border Roads
Organization are finally Ministry
accounted to the heads of Ministry of Road of
_____ by PCDA (Border Ministry of Home Transport and MOD External
8792 Roads)? Affairs Highways (civil) Affairs B
The recovery of an
advance will commence
from ____ month pay Next year
8793 drawn after its receipt? First Second Third January A
The Register in which
permanent list of IRLAs ‘T
transferred out by a out’
Ledger wing is maintained ‘A’ List ‘B’ List List
8794 is known as ____? Register Register Register None B
The repeat order is to be
placed within _____from
the date of completion of
the supply against the six
8795 previous order 3 months 4 months months one year C
The responsibility for the
audit of pensions also
devolves on PCDA
8796 (Pensions) Allahabad DPDOs and Banks PCDA (P) Both None B

The responsibility for


verifying the competence
of Station Commander for
according sanction to hire
private accommodation Regional All the
8797 rests with? PCDA (O) PCDA/CDA AAO BSO three C

The responsibility of
floating license fee bills in
respect of government
accommodation occupied Station Concerne
8798 by Army officers is with LAO AAOBSO H.Qrs. d officer B
The responsibility of
handling all claims on
account of Naval Naval
Armament stores, short Armamen
landed or damaged rests Embarkation t Supply PCDA
8799 with ____? NLAO Commandant Officer (Navy) C
The responsibility of
issuing Form 16 in respect
of JCOs/ORs rests with PAO (ORs)
which of the following Record office of Respective Depot CO of the concerne
8800 offices? the corps Battalion unit d D
The responsibility of
watching recovery of Both are
advances (under DHRs) is equally
the responsibility of responsibl
8801 _____? Accounts Section Audit Section e None C
The role of DAD in the
case of Arbitatration
Awards in respect of MES
Contracts is ____ in
8802 nature? Executory Declaratory Advisory None C

The role of this corps is to


remove any obstruction in
the way of defence of the
army and to facilitate it by
constructing or improving
roads, railway bridges and
other means of Corps of Corps of
8803 communication Armoured corps Engineers EME MES B

The sanctioned
establishment of Principal
Controllers'/
Controllers' Offices
includes a leave substitute
of ___ of the
8804 establishment 0.25 0.2 0.15 0.1 D
The schedule of monthly Payment Debit
8805 drawings is known as? Cash Assignment Schedule III Schedule Scroll B
The scheme for payment
of pension to Defence
pensioners including
Defence civilian
pensioners by Public
Sector Banks was
introduced with effect
from _____ in all the 01.01.197 01.10.199
8806 states? 15.08.1947 26.01.1950 8 3 C
The selection process for
percentage audit will be
so devised as to subject
each IRLA to percentage
audit once in a cycle of __ 2 years 6 2 years 2
8807 by PCDA(O)? 4 years 4 months 3 years 3 months months months C
The service books of all
individuals who are due to
retire within _______
following the date of audit
will be included in the
selection for test check by
LAO during Local Audit of
8808 units? 4 years 3 years Two years One year B
The source code for
‘Dolphin’ is EDP
centrally maintained by IT & SDC, EDP centre of centre of PCDA
8809 ________? Secunderabad CGDA each PAO Bangalore A
The state of Punjab falls
into which region as per
Official Languages Rules,
8810 1976? C B A None B

The States and their


territories are specified in
the ____ schedule of the
8811 Constitution of India? Fourth Third Second First D
Sr. Sub
The status of AO in a GE Sub Divisional Jr. Sub Divisional Divisional
8812 office is like a _____? Officer Officer Officer GE C

The sum of the gross


value added by all
resident production units
plus that part of taxes,
less subsidies, on
products, which is not
included in the valuation
of output, during a
financial year, reckoned at
current market prices, as
published by the Central Outstandi
Statistics Office from time Gross Domestic Revenue ng
8813 to time is known as ____? Fiscal Deficit Product Deficit Liability B
The sum total of the debt
of the Central
Government and the State
Governments, excluding
inter-Governmental Real Combined
liabilities is known as General Total Government Governm Governm
8814 ____? Government Debt Debt ent Debt ent Debt A
No
minimum Minimum
The supplier(s) will be limit. is one
registered for a fixed Maximum year. No
period of ____ in GeM limit is 3 Maximum
8815 Portal in general? 1 to 3 years 1 to 5 years years Limit A
Single
Entry
System Double
using Entry
Double System
Entry using
Principles Single
The system of Double Entry wherever Entry
8816 Government Accounting is Single Entry System System required principles C
The Technical advisor to PCDA/CD
8817 GOC in C is? CWE CE GE A B
The tenure of C&AG of No such
8818 India is ____ years 4 5 6 limit C

Vertical
or
Vertical totaling Horizontal Horizonta None of
8819 The term Casting means only totaling only l totaling these C
The term of MP of Rajya
Sabha is ____ unless
8820 retires early? 2 years 4 years 5 years 6 years D
Person pension
below Bearing
People below Personnel below officer order and
8821 The term PBOR stands for officer rank officer rank rank Report B

The title of a Government


servant to hold on regular
basis, either immediately
or on the termination of a
period or periods of
absence, a post, including
a tenure post, to which he
has been appointed on
regular basis and on Confirmat
which he is not on Permanent ion in a All the
8822 probation employment Lien post three B

The total amount of


penalty under RTI act shall
8823 not exceed Rs. _____? 25000 50000 75000 100000 A
The total LD shall not
exceed value of ____ % of
undelivered goods and
amount stipulated in the
8824 contract 1 2 5 10 D
The total number of
holidays to be observed in
all Defence Accounts
Offices, wherever they are
situated will be ______ in
8825 a year 16 17 15 + 2 RH 16 + 2 RH B

The Training Division of


the CGDA i.e. CENTRAD
(Centre for Training and
Development) is
8826 functioning from ______? 35339 34243 37530 37895 A
The transit pay and
allowances of an officer
whose services are lent by Parent
Defence to Civil and vice departme
8827 versa are borne by? Defence Civil Borrower nt C
The transit Pay and
Allowances of Officers of
the Defence Services lent Borrowin
to Civil Department or, g Defence
vice versa, are debitable Dept. to which he Lending Departme Service
8828 to ____? is proceeding Department nt Estimates C
departme
The Travelling Allowance nt to
of a Government servant which he
transferred from one is
department to another is decided in each transferre
8829 debited to the Parent Department case d None C
The treatment at AMA
consulting room is limited
8830 to ____ days? 30 15 10 5 C
The treatment at the
consulting room of
Authorized Medical
Attendant is limited to
8831 ___ days in general? 3 5 10 15 C

The ultimate
responsibility for ensuring PCDA/CD
that expenditure does not Principal Staff A
exceed the corresponding Officers (Service concerne
8832 budget allotment rests on H.Qrs) FADS d CGDA A
The unique field with
which information is
retrieved easily in PAO Check digit of the Name of the Army
8833 (ORs) for PBORs is ____? army number PBOR Unit code Number D
The validity of coupons
issued by Military Farm is
___________ of the First day, Last day,
8834 _____ month First day, next Last day, current sixth sixth D
The word
'Form' used in
Defence Code does not Broad form in
include the prescription of which Accounts are Appropriate head
8835 __? kept of account Both None D

Chief
Constructi
on
The work of Defence Engineer PCDA
Laboratories is Ordnance Factory (R&D) (R&D)
8836 administered by _____? Board DRDO, New Delhi New Delhi New Delhi B
The work related to
vetting of Draft Gazette
Notification (DGN) in
respect of Army Officers
was transferred to PCDA
8837 (O) w.e.f. ___? 01.01.1976 01.01.1984 01.01.96 01.10.97 B

The_____ function of
audit is to verify the
accuracy and
completeness of accounts
to secure that all receipts
are brought to account
under the proper head,
that all expenditure and
disbursements are
authorized, vouched and
correctly classified and
that the final account
represents a complete
and true statement of the
financial transactions it One and
8838 purports to exhibit. Primary Main only Spiritual A
The_____ shall appoint a
person who is qualified to
be appointed a judge of
the Supreme Court to be Chief Justice of Prime All the
8839 Attorney General for India President India Minister three A
There are _____ Major
heads under Revenue
8840 Receipts ? 4 5 6 7 B

There are two models of


incurring expenditure out
of fund placed at the
disposal of authorities to Central Purchase
whom budget is allocated. Capital and and Local Capital CAPEX/O
8841 What are they? Revenue Purchase and State PEX D
There are___ Sub-Major
heads under Capital
8842 Outlay? 8 9 10 12 A
Six digits
Third component of CDA number
(O) Account Number is with
8843 represented by _____? Two digits number Six digits number alphabet Unit code C
Third component of CDA
(O) Account Number Account Number Task Check
8844 represents ____? Ledger wing of Army Officer Number Alpha B

Third party payments in Nearest


respect of ECHS personnel Respective ECHS Station Military
8845 are done by ___? Regional CDA Poly Clinic H.Qrs. Hospital C

Through which document,


AO GE satisfies himself in Completi
audit that Schedule B on
stores are issued to Measurement Certificat Any of the
8846 Contractor by MES? USR/Baby indent Book e three A
Till ____, Defence Finance
was part of MOF and
became MOD (Fin) as
Independent Division
8847 under MOD? 1975 1976 1983 1984 C
Time limit for drawing
Advance of LTC is ___
days before journey in
case of travel by No such
8848 Air/Sea/Road? 65 95 125 limit A
Time limit for drawing
Advance of LTC is ___
days before journey in No such
8849 case of travel by Train? 65 95 125 limit C
To accept necessity by a Approxim
CFA _______ is prepared ate Technical
8850 and submitted Rough Cost Indication of cost Estimate Sanction B
To accept special tenders
such as cost plus type,
prior sanction of
8851 __________ is necessary GOI PCDA E in C DGADS C
To arrive at the figures to
be included in the
Forecast Estimates for
Defence Pension heads,
actuals of the ____ will be Preceedin Last 6
8852 taken as basis? last 3 years last 2 years g year months C
To avoid delay in sanction
of pension of DAD
employee, period of
Qualifying Service is
verified _______ before
date of his/her 18
8853 retirement? 6 months 1 years months 2 years D
To avoid double payments
recurring charges will be Previous
linked with ___ and Average charges in years All the
8854 audited? the last quarter Previous charges charges three B
To become eligible for
double rate of Transport
Allowance the disability
percentage of employee
8855 should be minimum __ ? 0.1 0.25 0.4 0.5 C
To become eligible for
HRA, A government
servant should not
possess own house in the
town/UA in the name of Any of the
8856 ____? Self Minor child Spouse three D
To become eligible for
pension, normally a PBOR
is supposed to serve for
8857 ___ years? 5 10 15 20 C
To calculate Hospital
stoppage rolls, ____
(time) is taken as basis
(i.e. admission/discharge
before and after) in
8858 Military Hospital? 12 Noon 0.541666667 0.5625 0.583333 D
To claim for an
overcharge by Railways, Date of
six months period is receipt of
computed for DAD from Date shown on the Date of dispatch original All the
8859 the date original bill by Railways bill three C
To classify a road as
‘Military Road’,
whose prior approval is PCDA/CD
8860 necessary? GOI GOC in C CWE A A
To close an existing road
in a Cantonment whose
prior approval is CEO, Cantonment PCDA/CD
8861 necessary? GOC in C Board A GOI A
Constructi
To determine the on cost
Competent Authority to incurred Constructi
sanction a demolition Book value of each for each on cost
statement, which of the building to be Total Book value building incurred
following points should be demolished, of all buildings to separatel for total
8862 considered? separately be demolished y buildings A
To employ labour in
excess of the approved
establishment in EME Army
workshops, whose EME Depot Head
8863 sanction if necessary? EME Records Battalion GOC in C Quarters D

To enable the audit


authorities to focus on the
retiring employees’
dues/demands, their pay
bills are prepared and
sent separately in the last
8864 ___ months of service? 6 4 3 2 C
To enable the
Government to carry on
its normal activities from
1st April till such time as
the Appropriation Bill is
enacted, ____ is obtained Supplementary Additional Vote on
8865 from Parliament? Grant Grant in Aid Grant Account D
To ensure that all the
items purchased through
Supply Order have been
accounted for, you will
carry out verification from voucher c and vice
8866 ____? Ledger to voucher a and vice versa to ledger versa C

To ensure that an item of


DOII is published in
respect of a specific PBOR,
Every Army No. is cross
8867 verified with his ______? Sheet Roll Check Digit Both None B
To fix the pay of
Government servant as on
01.01.2016, Basic Pay +
Grade Pay of the
government servant is
multiplied with a factor of
8868 ___ as per 7th CPC? 1.86 2.57 2.75 3.2 B
To guard against double
payments in respect of
Contractors bills,
verification by the auditor
should be test checked by
____ to the extent of cent Another
8869 percent? Group Officer SAO/AO AAO Auditor D
To guard against double
payments, full particulars
of all payments made to
contractors should be Income Tax NRC
8870 noted in the_____? Register Demand Register Register None A
To make payments
outside the terms of Next
contract, whose consent higher All the
8871 is necessary? PCDA/CDA CFA CFA three B
To notify the individual
casualties, ____ Order is Either a
8872 issued? Part I Part II or b Both B
To obtain the decision of
PCDA/CDA, which kind of
Office Communication is
used in a PCDA/CDA Office
8873 Office Circular Letter U.O. Note Note D
To obtain treatment at
Private ward in a
Recognised hospital,
minimum basic pay should
8874 be Rs.___p.m. 47601 63101 80901 None B
To obtain treatment at
Semi Private ward in a
Recognised hospital,
minimum basic pay should
8875 be Rs.___p.m. 47601 63101 80901 None A

To prevent possibility of
alterations in ledgers, LAO
staff will first check
___leading up to balances
before taking up any Arithmeti All the
8876 other audit process? Receipts Issues c totals three C

To purchase through GeM


portal, Comparision of 3
different manufactureres Above Above
of particular article/goods 250000 50000 up
is compulsory when the Above 25000 up to Above 25000 up up to 30 to 2.5
8877 value is? 2.5 lakhs to 30 lakhs lakhs lakhs D

To rectify the errors which


8878 of the following is used? Trail Balance Journal Proper Both None B
To remove C&AG of India
procedure similar to the
removal of which of the Supreme
following should be Member of Court All the
8879 followed? Parliament Vice President Judge three C
To transfer superseded
items, which are stocked
by other stores depots,
___ are prepared by the
depots transferring those Issue Any of the
8880 items? Nominal Vouchers Expense Vouchers vouchers three A
To what extent, Cash
accounts of Military Farm
are supposed to be
8881 verified in audit. 0.333333333 0.166666667 0.5 1 B
To what extent, linking of
issues (Transfer outward)
is supposed to be verified
8882 in local audit. 0.333333333 0.166666667 0.5 1 B
To whom the AAO GE
reports for all matters in IA cell of Main
8883 DAD? Office RAO/LAO Both None B
Top List is the list with
which vouchers are Consignee Issuing
forwarded by _____ to Consignor LAO to Consignor unit to unit to depot to
8884 _______? Consignee LAO Consignee unit their LAO their LAO A
Total of all DP sheets as
per Control Register
would be agreed with
total of the relevant
______ by D section of CMP
8885 PCDA (O)? Cheques Schedule III figure Vouchers B
Trading A/c, Profit &
LossA/c form parts of
records under ______
8886 Accounting Cost Financial Both None B

Training Allowance is
payable to an eligible
employee for a maximum
period of _____ only
during the entire career as No such
8887 per VII CPC? 5 years 10 years 3 years limit D
Transactions arising in the
books of CsDA which are
adjustable in the books of
AG State Govt./PAO
Ministries and
Departments of Central
Government, are settled Settlement Revolving Civil ID
8888 through___ ? Accounts Accounts cash Schedules C

Transactions arising in the


books of one controller
which are adjustable in All India Defence
the books of another CDA Consolidated Exchange
8889 are adjusted through? cash basis Compilation CAS of RBI Account D
Transactions between
Defence, Postal &
Railways are settled Defence Proforma Defence Exchange Civil ID
8890 through __? Account Account Schedules Cash A
Transactions in respect of
Foreign Service in the
Australian Government
are settled centrally by CDA (Army) CDA PCDA (CC)
8891 the ___? Meerut PCDA New Delhi Patna Lucknow C
Transactions of Defence
Services arising in UK,
adjustable in India passed
through the Inward
London Account and dealt PCDA (R&D) New PCDA (BR) All the
8892 with by ____? PCDA New Delhi Delhi New Delhi three A
Transactions of the
Defence Services taking
place in the branches and
offices of RBI, SBI and its Inward Outward
Associates will be taken Defence Proforma settlement settlemen Revolving
8893 directly against? Account Account t Account Account A
Transactions relating to
Debt, Small Saving
Provident Funds, Reserve
Funds, Deposits,
Miscellaneous and Public
Remittances fall under Consolidated fund Contingency Fund Account All the
8894 ___? of India of India of India three C
Transactions relating to
issues of ____ categories
will be supported by issue
8895 vouchers? Issues on Payment Issues on loan Both None C
Transactions relating to
Pension Payments made
by Embassy of India,
Kathmandu are settled
through RBI CAS, Nagpur PCDA (BR) PCDA (P)
8896 against ____? CGDA office PCDA New Delhi New Delhi Allahabad D
Transactions uploaded by
PCDA (O) under SBI CMP Temporary Completely
system, but rejected are rejected rejected Either a
8897 classified as ______? transactions transactions or b None C

Transactions which are of


the nature of debts due to
Government but which do
not come under any of
the Heads of Advances Unclassifi
specified will be compiled Miscellaneous ed Suspense
8898 to the head? Other Advances Advances Advances Heads B
Transactions with
Railways, Posts are settled
through ______ by Settlement ID
8899 PCsDA/CsDA? Cheques Account Schedules None B

Transfer entries are To revise


operated for which of the To correct error of provisional
8900 following adjustments? classification classification Both None C
Inter
Transfer Entry (Class II Departme
P.M. voucher) is not ntal
operated in which of the Rectification of Clearance of debt Payment Adjustme
8901 following cases? error heads of bill nt C
Transfer of buildings
under one Army
Command between Army
Departments under MOD Headquar
8902 requires approval of MOD GOC in C GOI ters C
Transfer of funds from
one primary unit of
appropriation to another
such unit is defined as Fund Reapprop
8903 _____? Assignment Cash Assignment Transfer riation D
Transfer of funds from
one primary unit of
appropriation to another
such unit within a grant is Modified misappro appropria
8904 called ____? Re appropriation appropriation priation tion A
Transfer of Installations
between Services of the
Ministry of Defence
requires the sanction of
8905 ____? CGDA MOD DGADS GOI D

Transfer to a post carrying


less pay cannot be made
8906 except due to ___? Infficiency Written request Both None C

Transit loss of goods is to No such


be born by ______, unless Equally by the understan
8907 agreed upon differently? Buyer and Seller Buyer Seller ding B
Transit pay & allowances
both forward and return
journey of Govt. servants
transferred to or from
Missions and Offices Differs
abroad will be borne by That plans from case
8908 the Ministry ________? Parent Ministry transfer Both to case B
Transportation of Men
and Material is the
responsibility of which of
the following corps of Corps of
8909 Indian Army? ASC AOC EME Engineers A
Transportation of stores
from abroad to India by
air under special sanction special
of India are received on Freight collect collect
8910 _____ basis Stores collect basis basis basis None B

Transportation wing of
PCDA (O) does not deal Reserve
with Travelling Allowance Officers
claims of which of the Short Service when
8911 following officers? Commissioned Reemployed recalled None D
Travelling Allowance of
Military students under
training with survey Both a, b Both a, b
parties is debitable to the Defence Services 50-50 75-25
8912 ______? Estimates Civil Department ratio ratio B
Treasuries in the State Chief Finance
Government set up are Minister Minister
generally under the District Treasury of the of the
8913 supervision of ____? State Assembly Officers state State B
Treatment at AMA
consulting room can be
extended to ____ days if
the system of treatment is
8914 Indian/Homeopathy? 20 25 30 40 D
Treatment at AMA
consulting room is limited
to maximum of ___
consultations within 10 No such
8915 days 2 3 4 limit C
TTEIG is made available to Master
_____________ in General
Defence Service Engineer of
8916 Estimates? QMG Adjutant General in Chief Ordnance D
Two HRAs are payable for
the employees posted in Andaman &
8917 ____? Nicobar Islands North East Region Both None C
Two or more persons are
said to ____ when they
agree upon the same
thing in the same sense as
8918 oer Contract Act? Consent Accept Contract Consider A
Two or more persons are
said to consent when they
agree upon as per
8919 Contract Act? the same thing in the same sense A or B A And B D
Two separate skeleton
lists one for No. 3 & one
for No. 5 copies are
required to be prepared
and forwarded to LAO by Engineer
8920 ___ Depots? Remount Medical Store Ordnance D
Not
permitted
to use
other
Two spells of EOL, kinds of
intervened by another leave
kind of leave should be during
treated as ______ for the Depends Intervene
purpose of applying the one continuous on case to ning
8921 maximum limit spell Different spells case periods A
Two tier processing
(Auditor + AO/SAO) - for
all bills valuing above the
financial powers of AAOs
8922 and up to Rs. _____ 1 lakh 2 lakhs 5 lakhs 10 lakhs B
Ultimately, the ____
recovers the amount from
the applicant in the case
of payment through Letter Advising All the
8923 of Credit? Seller Issuing Bank Bank three B

Unavaialed portion of
Joining Time can be Any
credited to EL account of Maximum 15 Number
an employee (Subject to days in entire Two of
maximum of 15 days) can Only One occasion service occassion occassion
be done on ____ in the entire irrespective of s in entire s. No such
8924 Occassions? service No. of occassions service restirction D
Under Buy (Global),
procurement will be done
8925 from ____ vendors? Indian Foreign Both None C
Under CGHS employee
drawing basic pay of
47601 to 63100 is eligible Semi Private Private Delux
8926 for General Ward Ward and below Ward Ward B
Under CGHS employee Private
drawing basic pay of Semi Private Ward and Delux
8927 63101-80900 General Ward Ward below Ward C
Under CGHS employee Delux
drawing basic pay of Semi Private Private ward and
8928 80900 and above General Ward Ward ward below D
Under CGHS employee
drawing basic pay up to is
eligible for only General No such
8929 ward 47600 63100 80900 limit A
Under CPF scheme,
contribution by
Government is credited to
the subscriber's
8930 account once in a ____? year half year Quarter month A
Under FR 56 J Review is
done for Group C post
after attained the age of
8931 ___ 50 52 55 58 C
Under FR 56 J Review is
done for Group C post in
case not governed by any
pension rules –
Completion of ____ years
8932 of service 25 30 33 35 B
Under FR 56 J Review is
done If Group A or B
service or post – Had
entered service before
attaining the age of 35
years, after he has
attained ___ years of age
8933 50 55 56 58 A
Under special financial
powers of Army
Commanders, power to
purchase of stores of
ordnance origin up to Rs.
10 crores per transaction
in consultation with
Finance is vested with GOCs in C of all GOC in C of NC & Chief of GOC in C
8934 ___? commands EC Army ARTRAC B
Under the Administrative
Tribunals Act, a bench
consists of ___ members
8935 normally? 2 3 4 5 A
Pre
determin
Under the concept of 3 Es Achieving targets ed plans
of Audit, Economy is Minimum in a systematic and Low All the
8936 defined as ___? Operating cost manner cost three A
Under the scheme of
Departmentalization of
Accounts, _____ of the
Ministry concerned has
been made responsible
for the submission of the
audited Annual
Appropriation Accounts
duly signed by the Chief Financial
8937 Accounting Authority Controller Geneal Pr. CCA Secretary Advisor D
Under the scheme of
Departmentalization of
Accounts, each
Ministry/Department has Pay Accounts
8938 a _____ under them? Office Local Audit Office Both None A
Under the scheme of
Focal Point Branch, each Defence Focal Point
8939 CDA is a _______? Accounting Circle Branch Both None A
Both
technical CFA
and decides
At the first financial which bid
At the first instance instance only bids are is to be
only technical bid is financial bid is opened opened
8940 Under the two bid system: opened opened together first A
Under which article of
constitution Consolidated
Fund of India has been
8941 prescribed or referred? 112 343 266 148 C
Under which article of
constitution Contingency
fund of India has been
8942 prescribed or referred? 112 148 266 267 D

Under which article of


constitution Public
Account of India has been
8943 prescribed or referred? 112 148 266 267 C
Under which
circumstances, a Charged
Official can defend his
case with the assistance When the When Disciplinary
of Legal Practitioner in presenting officer Authority so
8944 Disciplinary proceedings? is legal practitioner permits None Both D
Where eligible where the over-
Under which condition persons were seniority of a reporting
Review DPC should be omitted to be person is revised of All the
8945 convened? considered retrospectively vacancies three D
Under which of the
following circumstances,
Government servants are During Study
8946 eligible for LTC (self)? During suspension Leave Both None B
Under which of the
following circumstances,
pay fixation is not
involved in respect of
Government servant Transfer to a lower Permanent Deputatio
8947 under 7th CPC? post Transfer n None B
Under which of the
following methods of
valuation of material,
closing stock is valuated at All the
8948 latest market price? FIFO LIFO HIFO three A
Under which of the
following methods of
valuation of material,
current cost of materials All the
8949 is charged to production? FIFO LIFO HIFO three B
Original
Under which of the TS is
following reasons, found
Technical Sanction (TS) based on
accorded to costed Revision of inaccurat
schedule of work cannot Administrative e
8950 be revised? Technical reasons Approval Estimates None D
Under which of the
methods of depreciation,
asset value will not be Depreciation fund
8951 reduced ? Original cost investment Both None B
Under which of the
methods of depreciation,
asset will become Nil after Diminishing
8952 some time period? Straight line balance Both None A
Under which rule of CCS
CCA Rules an employee
8953 can be suspended 9 10 14 16 B
Undisbursed pay&
allowances are credited to Pay & Allowances Suspense Any of the
8954 ______? head Deposits Head Head three A
is carried
forward Depends
Unexpended balances of Is deposited to Lapses to to next on case to
8955 Cash Assignment ____? Government Government year case B
automatic
ally
Unexpended balances lapsed to
under cash assignments Carried forwarded Deposited to CDA governme
8956 are ____? to next year through MRO nt None C

Unit concerned shall


forward Discharge Roll of
the PBOR together with
Medical Examination
Report or Release Board
proceedings to Record
Office at least ____ in
advance of the date of 12 24
8957 discharge 6 months 9 months months months A
Unit Entitlements are
written in ____ in the
Registers for each type of
8958 stores? Red Ink Black Ink Blue Ink Pencil D
Unit of product or service
in rlation to which costs
are ascertained is defined All the
8959 as ____? Cost Allocation unit Cost Centre Cost Unit three C
Units in which inspection
may be limited to one
occasion per anum,
normally ____ month cash
account is audited in full
8960 by LAO? four three two one D
Units of Air Force
responsible to maintain
public fund accounts on Special Store
station basis are known as Station Accounting Self Accounting Accountin Accountin
8961 ___? Units Units g Units g units B
Unless otherwise agreed
by the parties, an order or
ruling of the arbitral
tribunal made prior to the
replacement of an
arbitrator shall not be
____solely because there
has been a change in the
composition of the Postpone Implemen
8962 arbitral tribunal Valid Invalid d ted B

Unless the President, in


view of the exceptional
circumstances of the case
otherwise determines, no
Government servant shall
be granted leave of any
kind for a continuous
8963 period exceeding _____? 180 days 360 days 2 years 5 years D
Unserviceable MT spare
parts are accounted for in Stores in Hand Salvage All the
8964 ____ by MES? Divisional Stock Ledger Ledger three C
None.
Disposed
Unserviceable surplus by
stores should be returned Formatio
by Formation Engineers to Field Ordnance n
8965 _____for disposal Engineer Park Depot a or b Engineers C
Unspent balance under
Annual Training Grant as Deposited
on 31st March of a year Surrendered to through MRO to
8966 should be ________? Government PCDA/CDA Both None C

be
Unspent balance under utilized to
Training Grant at the close be carried the best
of financial year will Lapse to forward to next interest Any of the
8967 ___________ ? Government year of state three A
Unspent balances under
Receipt Heads and
Expenditure heads are
8968 closed to _____? Balances Government Both None B
Up to Rs. ____ purchase
can be done on GeM
portal without any
8969 verification 25000 50000 2.5 Lakhs 30 Lakhs B

Up-gradation under MACP


scheme is admissible on
completion of ___ years
8970 of service in a post? 4 6 8 10 D
Up-gradation under MACP
scheme is granted to the
Government Employee to The next higher next higher pay
8971 ___? grade level Both None B
Used Measurement Books
are kept under the
personal custody of ___ in
8972 a GE office? GE AGE JE AO D
Vacancies in Hindi
Officer's grade are filled
by promotion from Senior
Hindi Translators with
__years regular service in
8973 the grade? 8 6 5 3 D

Vacuum tubes was used in


___________________ge
8974 neration. First third Fourth Fifth a
Validation reports
generated by EDP in
respect of Part II orders
will be checked __% by
the respective AAOs with
8975 the Part II Orders? 100 66.66 50 33.33 A
Value of anticipated
drawal over a period of
_______ should be taken
into account while
determining the level of
CFA for conclusion of Rate
Contract/Price
8976 Agreement? 3 months 6 months 9 months 1 year D
Value of stores issued to
Contractor free for fixing
will form the part of ____ Completi
for the purpose of total Completion on Constructi
expenditure incurred for Contract Report Part Certificat on
8977 the work? Agreement ‘A’ e Account D
Vehicles condemned as
BER under proper
authority will be treated All the
8978 as Salvage Scrap Obsolete three A
Vehicles condemned as
BER under the proper
authority will be treated All the
8979 as Surplus Salvage Scrap three B
Vehicles found to be
beyond economical repair
by workshops are
8980 downgraded to Class III Class IV Class V Class VI D
Verification of specimen
signature of the Officers
preferring third party
claims in respect of
stores/services/works etc
should be done 100% by
AAO when the value of
the transaction exceeds
8981 Rs. ____? 1000 5000 10000 25000 D
Vertical and horizontal
totals in ledgers are
known as___________ in
8982 audit? Costing Balances Totals Castings D
None.
Decided
Vice President of India will Members of Lok Members of Rajya by
8983 be elected by ____? Sabha Sabha Both President C
None.
Deputy
Vice President of India will Some Person Chairpers
take oath in the presence appointed by on Rajya
8984 of _____? President President a or b Sabha C
Voluntary transfer of
possession from one
person to another is
defined as ____ under
8985 sale of goods act? Sale Purchase Delivery Transfer C

Estimated
gross
expenditu
re
included
Vote on Account Budget Previous in
covers 1/6 th of Previous year’s year’s Demands
8986 __________? allotments expenditure for Grants None C
Provisional
allocation made by Passed by
the service Authorized by Parliamen Authorize
8987 Vote on Account is headquarters CGDA t d by FADS C
Vouchers for stores
transferred by bakeries to
units or formations will be
sent by the ______ with a
top list to the
consignee's LAO for
verification of credits in
the consignee's LAO of the PCDA/CD All the
8988 ledgers concernedBakery Concerned Bakery A three C
Vouchers of stores which
are not required to be
struck off or brought on
charge by
issuing/receiving Simple
formations are known as Receipt/Issue Nominal Skeleton
8989 ___? vouchers Expense Vouchers Vouchers vouchers C

Vouchers on which
expendable stores are
issued to various branches Certified
of Army Head Quarters Issue Issue
8990 are known as _____? Nominal Vouchers Expense vouchers Vouchers Vouchers A
Wages include Debit
expenditure on erection Credit wages
of building. What will be wages and
the adjustment in Final Credit wages and Debit wages and and Debit Credit
8991 Accounts? Buildings Buildings Buildings Buildings C
any remuneration Bonus as per
Wages include which of payable under any terms of
8992 the following? award a Court Employment Both None C
Waiving of authorized
charges on a/c of electric
energy and water from GOC in C in E in C in
the Occupants of Govt. consultation with consultation with
8993 Buildings can be done by PCDA/CDA PCDA/CDA Both None D
Waiving of authorized
charges on account of
electric energy and water
requires the sanction of
8994 ________ PCDA E in C CE GOI D

Want of receipted copies


of issue vouchers from Depends
consignee unit is classified on case to Trivial
8995 as _______ in audit Observation Objection case Error B
8996 Warning is ______? Major penalty Minor penalty Both None D
Water issued to
Contractors for works will
be charged at a rate Fixed rate based
stated in the contract, All India Flat Rate on value of work
which will be in general for metered for unmetered Any of
8997 _____? supplies supplies two None C

Ways and Means


Advances are repayable in
each case not later than
_______ from the date of
8998 making that advance? 6 months 4 months 3 months 2 months C
Their area equal to
Welfare Grant in Aid is of all
released to PCsDA/CsDA Jurisdictio controller
8999 on _______ basis? Budget handled Per capita n s B
To
Procure
systems
What are the points to be where
kept in mind while To purchase in upgradati
procuring the Computer To purchase the bulk to seek on is All the
9000 Systems latest system volume discount possible three D
What are the powers of
AO/SAO to pass third
party claims i.e. up to Rs.
___ except in the office of Full
9001 PCDA New Delhi? 5 lakhs 50 lakhs 1 crore powers C
What code head is
required to be operated in
case of an unbalanced
punching medium to 00/020/6 00/020/8
9002 balance it? 00/020/80 00/020/83 1 2 C

What do you mean by


‘MR’ with reference Major Manual
9003 to DO II in a PAO (ORs)? Major Record Minor Rejection Rejection Rejection D
What do you mean by
‘P’ with reference Pending
to DO II in a PAO (ORs) Partially for want
Accepted/Rejected by Processed acted of earlier
9004 system? successfully Purified Record record DOII D
What does
�L� Mark in
Attendance Register Not
9005 denote? Leave Late Present None C
What does ‘L’ Mark
in Attendance Register Not
9006 denote? Leave Late Present None D
Revenue Capital MES R&D
What does Major Head Expenditure of Expenditure of Expenditu Expenditu
9007 4076 pertain to? Defence Defence re re B
What does Schedule
‘D’ refer to in a
Contract Agreement by Supply of services Hiring of Hiring of
9008 MES? by MES Supply of Stores T&P Transport D
Stores Stores
irregularit irregularit
What does section (A) of ies ies
part II of MFAI Report Cash irregularities Cash irregularities reported reported
9009 represent? reported fresh reported already fresh already B
Stores Cash
irregularit irregularit
What does section (B) of ies ies
part I of MFAI Report Stores irregularities Cash irregularities reported reported
9010 represent? reported fresh reported already already fresh A
What ir the rate per
month admissible on
account of Aeronautical
Allowance payable to
9011 PBORs? 338 450 675 144 B
What ir the rate per
month admissible on
account of Airworthiness
Certificate Allowance
payable to PBORs with 2-
9012 10 years service? 338 450 675 144 A
What ir the rate per
month admissible on
account of Airworthiness
Certificate Allowance
payable to PBORs with
more than 10 years
9013 service? 338 450 675 144 C

What is rate of Dip Money


payable per Minute for
9014 Dip-Fathom 20 to 30 2.7 4.05 5.4 8.1 B

What is rate of Dip Money


payable per Minute for
9015 Dip-Fathom 30 to 40 2.7 4.05 5.4 8.1 C

What is rate of Dip Money


payable per Minute for
9016 Dip-Fathom 40 to 50 2.7 4.05 5.4 8.1 D

What is rate of Dip Money


payable per Minute for
9017 Dip-Fathom 50 to 60 8.1 10.8 15.3 17.1 B

What is rate of Dip Money


payable per Minute for
9018 Dip-Fathom 60 to 75 8.1 10.8 15.3 17.1 C

What is rate of Dip Money


payable per Minute for
9019 Dip-Fathom 75 to 100 8.1 10.8 15.3 17.1 D

What is rate of Dip Money


payable per Minute for
9020 Dip-Fathom up to 20 2.7 4.05 5.4 8.1 A
What is the % of advance
admissible for indoor
treatment where CGHS
package rate is available
for specific treatment of
9021 illness? 25 50 75 90 D

What is the % of Basic Pay


admissible as Extra work
9022 allowance to PBORs? 1 2 5 10 B
What is the % of Basic Pay
admissible as Hard Area
Allowance to
Officers/PBORs posted to
9023 Lakshadweep Islands 10 12 15 20 B
What is the % of Basic Pay
admissible as Hard Area
Allowance to
Officers/PBORs posted to
9024 Nicobar Islands 10 12 15 20 D
What is the % of Basic Pay
admissible as Island
Allowance to
Officers/PBORs posted to
Areas around capital
9025 towns? 10 16 20 25 A
What is the % of Basic Pay
admissible as Island
Allowance to
Officers/PBORs posted to
9026 Difficult Areas? 10 16 20 25 B
What is the % of Basic Pay
admissible as Island
Allowance to
Officers/PBORs posted to
9027 More Difficult Areas? 10 16 20 25 C

What is the % of Basic pay


admissible on account of
Non Practicing Allowance
9028 to Officers per month? 5 10 15 20 D
What is the % of
reservation earmarked for
all posts in DAD in respect
of Ex-Service Men in
Group ‘C’ posts of
9029 DR? 27 15 7.5 10 D
What is the % of
reservation earmarked for
all posts in DAD in respect
of Other Backward Casts
9030 out of DR? 27 15 7.5 10 A
What is the % of
reservation earmarked for
all posts in DAD in respect
of Scheduled Casts out of
9031 DR? 27 15 7.5 10 B
What is the % of
reservation earmarked for
all posts in DAD in respect
of Scheduled Tribes out of
9032 DR? 27 15 7.5 10 C
What is the age of
retirement for C & AG of
9033 India? 58 60 62 65 D
What is the age
prescribed for retirement
superannuation for
Central Government
9034 Employees? 58 60 62 65 B
What is the amount
admissible on account PC
9035 Advance to employees? 75000 50000 40000 30000 B
What is the amount
admissible per anum on
account of Dress
Allowance to Army
9036 Officers? 20000 15000 10000 5000 A
What is the amount
admissible per anum on
account of Dress
Allowance to MNS
9037 Officers? 20000 15000 10000 5000 B
What is the amount
admissible per anum on
account of Dress
9038 Allowance to PBORs? 20000 15000 10000 5000 C
What is the amount of
contribution per month
for CGHS subscriber
receiving pay in the pay
9039 level of 1 to 5? 250 450 650 1000 A
What is the amount of
contribution per month
for CGHS subscriber
receiving pay in the pay
9040 level of 12 and above? 250 450 650 1000 D
What is the amount of
contribution per month
for CGHS subscriber
receiving pay in the pay
9041 level of 6? 250 450 650 1000 B
What is the amount of
contribution per month
for CGHS subscriber
receiving pay in the pay
9042 level of 7 to 11? 250 450 650 1000 C
What is the amount of
Grant in Aid released for
welfare of the employees
in Central Government
Department on per man
9043 basis 50 100 25 75 A

What is the amount of a or b or c


HBA payable to Repaying whicheve
9044 Government servants? 25 lakhs Cost of the house Capacity r is least D
What is the amount
payable to officer on
account of PG Allowance
9045 (Degree) 2250 1500 3400 2700 A
What is the amount
payable to officer on
account of PG Allowance
9046 (Diploma) 1350 1500 2250 2700 A
What is the amount
payable to PBORs on
account of Classification
Allowance when
upgraded from one class
to higher class for X
9047 category 225 270 300 500 B
What is the amount
payable to PBORs on
account of Good Service
9048 Allowance First Badge? 144 288 432 576 A
What is the amount
payable to PBORs on
account of Good Service
9049 Allowance Second Badge? 144 288 432 576 B
What is the amount
payable to PBORs on
account of Good Service
9050 Allowance Third Badge? 144 288 432 576 C
What is the average No.
of working hours in a
week that government
9051 office observes? 44 42 40 45 C
What is the basic
document laying Project
Parameters and acts as
the reference document Market
for the vendor as well as Analysis All the
9052 the user Tender Estimates report three A
What is the basic
document that serves the
purpose of Journal in the Printed
Accounting System used Compilati All the
9053 in DAD Ledger Punching Medium on three B
What is the basic unit of
9054 Infantry in Indian Army? Regiment Battalion Company None B

What is the basis for Return of Occupatio All the


9055 recovery of LF recoveries Licence fee bills n Returns three C
What is the basis on Approxim
which a CFA accords Costed Schedule ate All the
9056 administrative approval? Rough Cost of works Estimates three C
What is the CGHS
contribution prescribed
per month for employees
9057 of pay levels 1 to 5 250 450 650 1000 A

What is the CGHS


contribution prescribed
per month for employees
9058 of pay levels 12 and above 250 450 650 1000 D
What is the CGHS
contribution prescribed
per month for employees
9059 of pay levels 6 250 450 650 1000 B
What is the CGHS
contribution prescribed
per month for employees
9060 of pay levels 7 to 11 250 450 650 1000 C
What is the colour of
APAR form used for
9061 writing APAR of CDA? Cream Blue Pink None B
30 MPs (0- 30 MPs
Lok (30-Lok
30 MPs (15-Lok 30 MPs (20-Lok Sabha, 30- Sabha, 0-
What is the composition Sabha, 15- Rajya Sabha, 10- Rajya Rajya Rajya
9062 of Estimates Committee? Sabha) Sabha) Sabha) Sabha) D
30 MPs 30 MPs
(15-Lok (20-Lok
What is the composition 22 MPs (15-Lok 22 MPs (7-Lok Sabha, 15- Sabha, 10-
of Public Accounts Sabha, 7- Rajya Sabha, 15- Rajya Rajya Rajya
9063 Committee? Sabha) Sabha) Sabha) Sabha) A

What is the correct


sequence of flow of work?
1. Demand for and
Planning of New Works 2.
Appropriation of Funds 3.
Administrative Approval
4. Preparation of
9064 Approximate Estimates 1234 1423 1432 1342 C
What is the date
prescribed for sending
APAR for Review and 30th
sending to APAR section 31st Septembe
9065 or accepting authority? 30th June 31st July August r B
What is the entitlement Left to
for LTC of an employee discretion
and his/her family during Admissibl of
the period of his/her No restriction to Admissible to e to only PCDA/CD
9066 suspension? avail LTC only self family A C
Discretion
of
Compete
nt
Authority
What is the entitlement of to
an employee who joins in sanction
the middle of calendar proportio Proportio
year to avail Casual nately or nate to
9067 Leave? 4 days 8 days full period C
What is the entry pay of
9068 AAO in DAD after VII CPC? 53100 47600 44900 56100 B
What is the entry pay of
9069 DCDA in DAD? 56100 67700 78800 118500 B
What is the entry pay of
level 10 in Pay Matrix as
9070 per 7th CPC? 53100 56100 67700 47600 B
What is the equivalent Air
rank of Major General in Commod Group
9071 Air Force? Air Marshal Air Vice Marshal ore Captain B
What is the extent of
audit prescribed for post
audit of pay bills of DAD
9072 personnel? 0.083333333 0.166666667 0.25 0.333333 A
What is the financial limit
up to which CFA can
resort to purchase with
9073 out any Quotation? 25000 30000 2.5 lakhs None A
(Capital
What is the formula used (Net Sales Employed
to calculate Capital (Gross Sales / / Capital /Net
Turnover Ratio in the (Capital Employed Capital Employed) Employed Sales) X
9074 Ratio Analysis? / Gross Sales) X 100 X 100 ) X 100 100 C

What is the formula used Current Current


to calculate Current Ratio Assets/Current Assets/Ca Assets/Ca
9075 in the Ratio Analysis? Liabilities Assets/Liabilities pital pital A
What is the formula used
to calculate Debtors (Net (Sales/Ne (Sales/De
Turnover Ratio in the (Net Sales/Net Sales/Average t Debtors btors ) X
9076 Ratio Analysis? Debtors ) X 100 Debtors ) X 100 ) X 100 100 B
What is the formula used Suquare
to calculate Economic Squre root of root of
9077 Ordering Quantity (EOQ)? 2UP/S) 2UP/S UP/S UP/S A
(Operatin (Operatin
What is the formula used g Profit g Profit
to calculate Gross Profit /Total /Net
Ratio in the Ratio (Gross Profit /Total (Gross Profit /Net Sales) X Sales) X
9078 Analysis? Sales) X 100 Sales) X 100 100 100 B
(Labour
What is the formula used Cost / (Labour
to calculate Labur Cost (Labour Cost / Cost Gross Cost / Net
Ratio in the Ratio of Goods Sold) X (Labour Cost / Profit) X Profit) X
9079 Analysis? 100 Sales) X 100 100 100 B
(Material (Material
What is the formula used (Material Consume Consume
to calculate Material Cost (Material Consumed /Cost d / Gross d /Net
Ratio in the Ratio Consumed / Sales) of Goods Sold) X Profit) X Profit) X
9080 Analysis? X 100 100 100 100 A
(Operatin
What is the formula used g Profit (Operatin
to calculate Net Profit /Total g Profit /
Ratio in the Ratio (Gross Profit /Total (Gross Profit /Net Sales) X Sales) X
9081 Analysis? Sales) X 100 Sales) X 100 100 100 C

Change in
Contributi
What is the formula used 1 - (Variable on/Chang All the
9082 to calculate P/V Ratio Contribution/Sales Cost/Sales value) e in Sales three D
(Total
(Cash value of
Available/ Assets
(Total sales Operating /Operatin
What is the formula used (Operating Profit /Operating Capital g Capital
to calculate Profitability /Operating Capital Capital Employed) Employed Employed
9083 Ratio? Employed) X 100 X 100 ) X 100 ) X 100 A
(Gross
(Gross Profit
What is the formula used Profit after
to calculate Return on (Net Profit after /Total Tax/Total
Assets in the Ratio (Net Profit /Total Tax /Total Assets) Assets) X Assets) X
9084 Analysis? Assets) X 100 X 100 100 100 B

What is the formula used (Sales / (Net Sales


to calculate Total Assets Total / Total
Turnover Ratio in the (Total Assets/ Net (Total Assets/ Assets) X Assets) X
9085 Ratio Analysis? Sales) X 100 Sales) X 100 100 100 D

What is the formula used (Working (Working


to calculate Working Capital / Capital /
Capital Turnover Ratio in (Net Sales/Working (Sales/Working Net Sales) Sales) X
9086 the Ratio Analysis? Capital ) X 100 Capital ) X 100 X 100 100 A
Liquid
What is the formula used Assets/Cu
to calculateLiquidity Ratio Liquid Assets/ Liquid Assets/ rrent Cash/Capi
9087 in the Ratio Analysis? Liabilities Capital Liabilities tal C
What is the frequency of
audit of cantonment Once in
9088 Boards Quarterly Half yearly Yearly two years B
What is the frequency of
submission of
Superannuation Lists of
civilians by units to Pay
Sections of PCDA/CDA once in Once in a
9089 office? Half Yearly Yearly Two years quarter A
Subscribe
What is the full form of State r’s
‘SCF’ in the context Subscriber’s Subscriber’s Contributi Contributi
9090 of NPS? contribution fund contributory fund on fund on File D
Governm Governm
ent e- ent e-
Market Market
What is the full form of Government e- Government e- Procurem Procedur
9091 GeM? Market Place Market Platform ent e A
Personal Professio
Authentifi nal
cation Agency
What is the full form of Proprietory Article Private Article Certificat Certificat
9092 PAC? Certificate Certificate e e A
What is the grace period
allowed to honour the No such
9093 bill? 1 week 5 days 3 days provision C
What is the HRA
entitlement for a JCO/OR
when posted in Field and
has family/dependents for Reduced HRA Full HRA Reduced
whom Government Full HRA applicable applicable at applicable HRA at
accomodation is not at selected place of selected place of at Class Z the place
9094 provided residence (SPR) residence (SPR) city of posting A
What is the last date
prescribed for
Communication of
decision of competent 15th
authority on the 15th Novembe
9095 representation on APAR? 15th August 15th September October r D
What is the last date
prescribed for submission
of APAR to Reviewing
9096 Officer? 30th April 30th June 31st May 31st July B
What is the maximum %
of GPF balance that can
be sanctioned as
withdrawal for
purchase/construction of
9097 House? 100 90 75 50 B
What is the maximum %
of pension that can be
commuted by a
9098 Government Servant? 25 30 35 40 D
What is the maximum age
limit prescribed for
Retired Government
servant to get nominated No such
9099 as IO? 62 65 70 limit C

What is the maximum


amount admissible as CEA
for employee in respect of
9100 one child per anum? 27000 30000 45000 81000 A
What is the maximum
amount admissible as
Hostel subsidy for
employee in respect of
9101 one child per anum? 27000 30000 45000 81000 D
What is the maximum
amount of Retirement
Gratuity admissible to a
9102 Government Servant? 10 lakhs 20 lakhs 25 lakhs 30 lakhs B
What is the maximum
amount of Retirement
Gratuity payable to
9103 government servants? 10 lakhs 20 lakhs 30 lakhs 50 lakhs B
What is the maximum
amount of work that can
9104 be executed under a TC? 50000 150000 200000 100000 B
What is the maximum
cost ceiling (multiples of
Basic pay per month)
under HBA rules to a
Government employee
subject to maximum of
cost of the house or
9105 Mximum ceiling limit? 34 134 139 150 C
What is the maximum
Cost ceiling of House for a
Government employee
subject to maximum of
cost of the house or No.
of times of Basic Pay
9106 under HBA Rules? 40 lakhs 50 lakhs 75 lakhs 1 crore D
What is the maximum
escalation cost that can
be incurred in a
9107 maintenance contract 0.05 0.1 0.15 0.2 B
What is the maximum
number of cases in which
a Retired Government
Servant can act as a
Defence Assistant at a
9108 particular time? 2 3 7 10 C
What is the meaning of
9109 Reprimand? Warning Scolding Both None C
What is the mimumum
entry pay of Brigadier in
9110 Army? 69400 121200 130600 139600 D
What is the mimumum
entry pay of Colonel in
9111 Army? 69400 121200 130600 139600 C
What is the mimumum
entry pay of Lt. Col. in
9112 Army? 69400 121200 130600 139600 B
What is the mimumum
entry pay of Major
9113 General in Army? 144200 139600 130600 121200 A
What is the mimumum
pay of Chief of Army
9114 Staff? 200000 215000 225000 250000 D
What is the minimum
entry pay assured in Rs. Rs.
Central Government 21000/- 25000/-
9115 Employment Rs. 18000/- p.m. Rs. 20000/- p.m. p.m. p.m. A
What is the minimum
entry pay for Havildar in
9116 Army? 21700 25500 29200 35400 C
What is the minimum
entry pay for Naik in
9117 Army? 21700 25500 29200 35400 B
What is the minimum
entry pay for Nb Subedar
9118 in Army? 21700 25500 29200 35400 D
What is the minimum
entry pay for Sepoy in
9119 Army? 18000 21000 21700 25500 C
What is the minimum
entry pay for Subedar in
9120 Army? 35400 44900 47600 53100 B
What is the minimum
entry pay for Subedar
9121 Major in Army? 35400 44900 47600 53100 C
What is the minimum
entry pay of Captain in
9122 Army? 56100 61300 69400 47600 B
What is the minimum
entry pay of Lieutenant in
9123 Army? 56100 61300 69400 47600 A
What is the minimum
entry pay of Lt. General
9124 HAG + in Army? 144200 182200 205400 225000 C
What is the minimum
entry pay of Major in
9125 Army? 56100 61300 69400 47600 C
What is the minimum
subscription under GPF
that is cumpulsory i.e. No such
___% of pay in the pay minimum
9126 level? 6 10 20 % A
What is the mode of
settlement of transactions Book adjustment
between DGS&D and through RBI, CAS Issue of None of
9127 Defence? Nagpur Cash Settlement cheque these A
What is the name of the
OA project currently
implemented in Regional
9128 CDA office? Sugam Tulip Bhawan Suvigya B
What is the order of
preference for
procurement of stores (1)
Produced in India (2)
Manufactured in India
from imported stores (3)
Manufactured abroad
which need to be
imported (4) Foreign
Manufacture held in stock
9129 in India 1234 1243 1342 1324 B
What is the pay lebel of
9130 Subedar in Army? 5 6 7 8 C
What is the pay lebel of
9131 Subedar Major in Army? 5 6 7 8 D
What is the pay lebel of
9132 Havildar in Army? 3 4 5 6 C
What is the pay lebel of
9133 Naik in Army? 1 2 3 4 D
What is the pay lebel of
9134 Nb Subedar in Army? 3 4 5 6 D
What is the Pay level in
Pay matrix, admissible to
Junior Administrative
Grade officer of DAD per
9135 VII CPC? 11 12 13 13A B
What is the Pay Level of
9136 AAO in DAD? 7 8 6 9 B
What is the pay level of
9137 Accounts Officer in DAD 10 9 8 6 B
What is the pay level of
9138 ACDA in DAD? 8 9 10 11 C
What is the pay level of
9139 Apex scale 15 16 17 18 C
What is the pay level of
9140 Auditor in DAD? 2 3 4 5 D
What is the pay level of
9141 Brigadier in Indian Army? 13A 14 15 16 A
What is the pay level of
9142 Captain in Indian Army? 9 10 10B 11 C
What is the pay level of
9143 CDA in DAD? 13 13A 14 15 C
What is the pay level of
Chief of Army Staff in
9144 Indian Army? 15 16 17 18 D
What is the pay level of
9145 Clerk in DAD? 1 2 3 4 B
What is the pay level of
9146 Colonel in Indian Army? 14 13A 13 12A C
What is the pay level of
9147 Hony. Captain? 8 9 10 10B D
What is the pay level of
9148 Hony. Lt.? 8 9 10 10B C
What is the pay level of
Lieutenant in Indian
9149 Army? 9 10 10B 11 B
What is the pay level of Lt.
9150 Col. in Indian Army? 10 10B 11 12A D
What is the pay level of Lt.
General (HAG +) in Indian
9151 Army? 13A 14 15 16 D
What is the pay level of Lt.
General (HAG) in Indian
9152 Army? 13A 14 15 16 C
What is the pay level of
Major General in Indian
9153 Army? 13A 14 15 16 B
What is the pay level of
9154 Major in Indian Army? 10 10B 11 12A C
What is the pay level of
9155 MTS in DAD? 1 2 3 4 A
What is the pay level of
9156 Sepoy in Army? 1 2 3 4 C
What is the pay level of
Vice Chief of Army Staff
and Army Commanders
9157 (Apex) in Indian Army? 15 16 17 18 C

What is the penalty for


mutilation of Identity card
9158 by a DAD employee? Rs. 50/- Rs. 100/- Rs. 25/- 10/- A
What is the period
allowed for a Contractor
to appeal to Area
Commander against
retrenchments from his One
9159 bills? Six months Three months month 3 years C
30
What is the period of working
9160 validity of MRO 21 days 21 working days 30 days days A
What is the periodicity of
Internal and External Lime
washing (white or tinted) Once in
for cook houses of Army Once in Two Once in a six
9161 units? Once in three years years year months D
What is the periodicity of As
O&M Inspection of sub decided Once in
9162 offices under a PCDA? Once in a year Once in half year by PCDA two years C
What is the periodicity of
RAR payments in the case
of MES contracts in Once in Once in
9163 general? Onec in 14 days Once in 30 days 45 days 60 days B

What is the periodicity of


stock taking for Controlled Half
9164 items of stores? Monthly Quartely yearly yearly B
What is the periodicity of
stock taking for items of
stores other than
Controlled, Short Life, Half
9165 Valuable and Attractive? Monthly Quartely yearly yearly D
What is the periodicity of Half
stock taking for short life Quarterly/Half yerly/year
9166 items of stores? Monthly/Quarterly yearly ly yearly B
What is the periodicity of
stock taking for Valuable
and Attractive items of Half
9167 stores? Monthly Quartely yearly yearly C

What is the prefix used for


9168 operation of RDR heads oo o1 o9 o5 A
What is the prescribed %
for detailed audit check in
respect of Railway
9169 Warrants in Local Audit? 1 2 5 10 C
What is the prescribed
percentage for conducting two
scale audit of Strength months in
returns of Army Officers in One month in a one month in a a half
9170 PCDA (O)? quarter half year year None B

What is the prescribed


time limit for submission Within
of the medical claims after three There is
9171 completion of treatment? Within one year Within six months months no limit B
What is the prescribed
time period for sections of
CDA Office to settle a
9172 complaint given? 30 days 21 days 14 days 7 days D

What is the prescribed


time period for sections to
9173 settle a complaint given? 30 days 21 days 14 days 7 days D
What is the quantum of
Higher Qualification
Incentive admissible to
Army Personnel for Grade
9174 1 courses? 30000 25000 20000 15000 A
What is the quantum of
LD that can be charged
when Delay in supplies Full LD for the Full LD ,
resulted in actual/ period for which subject to
demonstrable monetary the Supplier was the LD
loss but the Supplier was responsible for not
responsible only for a part Full LD , subject to the delay, subject exceeding
of the delay and the the LD not to the LD not 5% of the
remaining part was exceeding 10% of exceeding 10% of value of LD may
beyond Supplier’s the value of the the value of the the be waived
9175 control? contract contract contract in full B
What is the quantum of
leave admissible to a
female Government
employee during
9176 abortion? No limit 90 days 45 days 30 days C

What is the quantum of Pay admissible to


pay admissible as him if he was a or b
Additional Post Allowance appointed to a or b whicheve
for holding appointments higher post on 10% of the whicheve r is
9177 of higher posts? regular basis present basic pay r is higher loweer C
What is the rate of CEA
per month admissible to
9178 Army Personnel? 1500 1800 2250 2500 C
One
fourth of One Fifth
What is the rate of Diving One third of Dip Dip of Dip
9179 Attendant Allowance? Half of Dip Money Money Money Money D

What is the rate of Family


pension admissible i.e.
9180 ___ % of Pay? 50 40 30 25 C

What is the rate of


honorarium payable to
retired officers per case 50% of 40% of
appointed as IO when the monthly monthly
No. of witnesses cited in 80% of monthly 60% of monthly basic basic
9181 the Charge Sheet is 6-10? basic pension basic pension pension pension B
What is the rate of Hostel
Subsidy per month
admissible to Army
9182 Personnel? 4500 5000 6000 6750 D
What is the rate of
Language Allowance
admissible to Officers and
PBORs of Army per month
9183 for Category I 1350 1689 2025 None C
What is the rate of
Language Allowance
admissible to Officers and
PBORs of Army per month
9184 for Category II 1350 1689 2025 None B
What is the rate of
Language Allowance
admissible to Officers and
PBORs of Army per month
9185 for Category III 1350 1689 2025 None A
What is the rate of
Qualification Allowance
admissible to Army
personnel per month for
Aviators holding Green
9186 Card ? 3600 2700 900 630 D
What is the rate of
Qualification Allowance
admissible to Army
personnel per month for
Aviators holding Master
9187 Green Card ? 3600 2700 900 630 C
What is the rate of
Qualification Allowance
admissible to Army
personnel per month for
9188 Cat 'A'? 3600 2700 900 630 A
What is the rate of
Qualification Allowance
admissible to Army
personnel per month for
9189 Cat 'A'? 3600 2700 900 630 A
What is the rate of
Qualification Allowance
admissible to Army
personnel per month for
Master Aviation
9190 Instructor? 3600 2700 900 1125 D
What is the rate of
Qualification Allowance
admissible to Army
personnel per month for
Senior Aviation Instructor
9191 Class 1? 3600 2700 900 1125 C

What is the rate of


Secretarial Assistance
payable to retired officers
per case appointed as IO
when the No. of witnesses
cited in the Charge Sheet
9192 is 6-10? Rs. 10000 Rs. 20000 Rs. 30000 Rs. 40000 C
What is the rate of
Siachen Allowance
admissible to Army
9193 Officers per month? 30000 36000 40000 42500 D
What is the rate of
Siachen Allowance
admissible to PBORs per
9194 month? 15000 20000 250000 30000 D

What is the rate of TPTA


admissible to Armed
Forces personnel in the
pay level 9 and above per
month in the case of other
9195 than higher TPTA cities? 7200 + DA 3600 + DA 1800 + DA None B

What is the rate of


Transportation allowance
payable to retired officers
9196 per case appointed as IO ? Rs. 10000 Rs. 20000 Rs. 30000 Rs. 40000 D
What is the rate per
month admissible on
account of Flight Test
9197 Engineer to Officers? 5300 4100 3600 2700 B

What is the rate per


month admissible on
account of Para Allowance
9198 payable to Army Officer? 10500 6000 3400 2700 A
What is the rate per
month admissible on
account of Para Allowance
9199 payable to PBOR? 10500 6000 3400 2700 B
What is the rate per
month admissible on
account of Para Reserve
Allowance payable to
9200 Army Officer? 2625 1500 675 338 A
What is the rate per
month admissible on
account of Project
Allowance payable to
9201 Army Officer? 2625 1500 3400 2700 C
What is the rate per
month admissible on
account of Project
Allowance payable to
9202 PBOR? 2625 1500 3400 2700 D
What is the rate per
month admissible on
account of Specialist
Allowance for Classified
9203 Specialist? 3600 4500 5000 5400 B
What is the rate per
month admissible on
account of Specialist
Allowance for
Consultant/Advisor/Profe
9204 ssor 3600 4500 5000 5400 D
What is the rate per
month admissible on
account of Specialist
Allowance for Graded
9205 Specialist? 3600 4500 5000 5400 A
What is the rate per
month admissible on
account of Technical
Allowance Tier 1 payable
9206 to Army Officer? 1000 2000 3000 4000 C
What is the rate per
month admissible on
account of Test Pilot
9207 Allowance to Officers? 5300 4100 3600 2700 A
What is the rate per
month admissible on
account of Tough Location
Allowance to Army
9208 Officers under TLA-1 5300 3400 1200 1000 A
What is the rate per
month admissible on
account of Tough Location
Allowance to PBORs
9209 under TLA-1 4100 2700 1200 1000 A
What is the rate per
month of CI Ops
allowance (Field) payable
9210 to Army Officer? 16900 13013 10500 9700 A
What is the rate per
month of CI Ops
allowance (Field) payable
9211 to PBOR? 16900 13013 10500 9700 D
What is the rate per
month of CI Ops
allowance (Mod. Field)
9212 payable to Army Officer? 16900 13013 10500 9700 B
What is the rate per
month of CI Ops
allowance (Mod. Field)
9213 payable to PBOR? 16900 13013 9700 7469 D
What is the rate per
month of CI Ops
allowance (Peace) payable
9214 to Army Officer? 16900 13013 10500 9700 C
What is the rate per
month of CI Ops
allowance (Peace) payable
9215 to PBOR? 9700 6000 7469 13013 B
What is the rate per
month of Diving
Allowance payable to
Cearance/Deep Diving
9216 Officer? 900 1170 1350 1800 D
What is the rate per
month of Diving
Allowance payable to
9217 Clearance Diver Class 1? 900 1170 1350 1800 C
What is the rate per
month of Diving
Allowance payable to
9218 Clearance Diver Class II? 900 1170 1350 1800 B
What is the rate per
month of Diving
Allowance payable to
9219 Clearance Diver Class III? 990 1170 1350 1800 A
What is the rate per
month of Diving
Allowance payable to
9220 Ships Diver? 900 1170 990 1350 A
What is the rate per
month of Diving
Allowance payable to
9221 Ships Diving Officer? 900 1170 1350 1800 A
What is the rate per
month of Field Area
Allowance (Field) payable
9222 to Army Officer? 16900 10500 9700 6000 B
What is the rate per
month of Field Area
Allowance (Field) payable
9223 to PBOR? 16900 10500 9700 6000 D
What is the rate per
month of Field Area
Allowance (Mod. Field)
9224 payable to Army Officer? 6300 6000 9700 3600 A
What is the rate per
month of Field Area
Allowance (Mod. Field)
9225 payable to PBOR? 6300 6000 9700 3600 D
What is the rate per
month of Field Area
Allowance HAFA payable
9226 to Army Officer? 16900 10500 9700 6000 A
What is the rate per
month of Field Area
Allowance HAFA payable
9227 to PBOR? 16900 10500 9700 6000 C

What is the rate per


month of Flying Allowance
9228 payable to Army Officer? 25000 17300 13013 9700 A
What is the rate per
month of Flying Allowance
9229 payable to PBOR? 25000 17300 13013 9700 B

What is the rate per


month of High Altitude
Allowance under Category
9230 I payable to Army Officer? 5300 4100 3400 2700 C

What is the rate per


month of High Altitude
Allowance under Category
9231 I payable to PBOR? 5300 4100 3400 2700 D
What is the rate per
month of High Altitude
Allowance under Category
II payable to Army
9232 Officer? 25000 17300 5300 4100 C

What is the rate per


month of High Altitude
Allowance under Category
9233 II payable to PBOR? 25000 17300 5300 4100 D
What is the rate per
month of High Altitude
Allowance under Category
III payable to Army
9234 Officer? 25000 17300 5300 4100 A

What is the rate per


month of High Altitude
Allowance under Category
9235 III payable to PBOR? 25000 17300 5300 4100 B
What is the rate per
month of SF Allowance
9236 payable to Army Officer? 25000 17300 13013 9700 A
What is the rate per
month of SF Allowance
9237 payable to PBOR? 25000 17300 13013 9700 B

What is the retention


period Debit/Credit scrolls
9238 in a PCDA/CDA Office? 3 years 5 years 10 years 30 years B
What is the retention
period of Authorization
slips in PCDA (O) office
from the month of issue
9239 ______? 10 years 5 years 3 years 1 year B
What is the retention
period of Cash Book in a
Regional PCDA/CDA
9240 office? 3 years 5 years 6 years 10 years D
What is the retention
period of Classification of
Hand book of receipts and
charges (at least one
copy) in a PCDA/CDA
9241 office 10 years 50 years 100 years 110 years D
What is the retention
period of Contract
Agreements (MES) in a
9242 PCDA/CDA Office? 3 years 5 years 10 years 30 years C
What is the retention
period of DP Sheets in a
9243 Controller’s office? 1 year 2 years 3 years 5 years C

What is the retention


period of Financial
Concurrences/U.O. Notes
Register of IFA cases in
9244 PCDA/CDA office? 35 years 30 years 10 years 5 years D
What is the retention
period of GP Fund
Demand Register in a
9245 PCDA/CDA Office? 3 years 5 years 10 years 30 years B
What is the retention
period of IRLAs of
9246 Discharged PBORs 6 Years 3 Years 5 years 10 years C
What is the retention
period of Master Note
Book in a Regional CDA
9247 office? 3 years 5 years 10 years 75 years C
What is the retention
period of ordinary
correspondence files in a
9248 PCDA/CDA office? 3 years 4 years 5 years 6 years C
What is the Retention
Period of P.P.O in a CDA
9249 office? 5 years 25 years 45 years 75 years D
What is the retention
period of Pay bills of DAD
personnel, except June
and December a Regional
9250 PCDA/CDA office? 3 years 5 years 6 years 35 years C
What is the retention
period of Pension
Payment Orders in a
9251 PCDA/CDA Office? 3 years 10 years 30 years 75 years D
What is the retention
period of Punching Media
in EDP centre of a
Regional PCDA/CDA
9252 office? 1 year 2 years 3 years 5 years A
What is the retention
period of Register of
Disciplinary cases in a
9253 Controller’s office? 10 years 25 years 35 years 45 years D
What is the retention
period of Schedule III (D
section copy) in a
9254 PCDA/CDA office? 3 years 5 years 10 years 35 years B
What is the retention
period of Shadow files
9255 register in a IFA office? 3 years 5 years 10 years 75 years C
What is the retention
period of subject files in
9256 PCDA/CDA office? 75 years 65 years 45 years 35 years D
What is the retention
period of TA Bills
(including LTC bills) in a
Regional PCDA/CDA
9257 office? 1 year 2 years 3 years 5 years C
What is the retention
period prescribed for Bills,
Contingent Bills and
Medical Reimursement
9258 Claims in a CDA office? 1 year 2 years 3 years 5 years C

What is the revised rate of


Fixed Medical Allowance
9259 per month after VII CPC? 500 750 1000 1500 C
What is the sequence of Bad
deduction to be followed RDD, RBD, Bad RBD, RDD, Bad Debts, Any of the
9260 to arrive at net Debtors? Debts Debts RBD, RDD three C
Single Entry with
What is the system of Double Entry
accounting followed in Principles as Double
9261 DAD? Single Entry required Entry None B
What will be date of next
increment for an
employee joints on 01.01.201 01.07.201
9262 01.04.2017? 01.04.2018 01.07.2017 8 8 C

What will be the score of


a government if he is
given a grading of “4―
9263 in the APAR for the year? 4 5 6 0 B

What would be the


marking in Attendance
Register for those granted
half a day's casual leave
9264 for the forenoon session? HPL LA HL CL C
Whch of the following is
not a subsidary book of Bills Receivable Purchases Day Journal
9265 Journal? book Book Proper None D
Whch of the following
references by CAT would Reference
be construed as a to Addl.
reference to Advocate Reference to Reference to Solicitor All the
9266 General? Attorney General Solicitor General General three D

When a bill of exchange


has been noted or
protested for non-
acceptance acceptance or
for better security and any
person accepts it supra
protest for honour of the
drawer or of any one of
the endorsers, such
9267 person is called ____? Acceptor for Honor Acceptor Endorsee Payee A

Credit the Credit the


Debit the Creditors Creditors
When a bill payable is Debit the Creditors Creditors and and Debit and credit
accepted what will be and Debit the Bills Credit the Bills Bills the bills
9268 accounting adjustment? payable Payable payable payable B
When a bill payable is
accepted, it will become a
9269 ____ for the payer? Liability Asset Income Loss A
Debit the
Creditors Credit the
and Creditors
When a bill payable is Credit the Debit the Credit the and Debit
dishonored, what will the Creditors and Bills creditors and Bills Bills the Bills
9270 accounting adjustment? payable payable payable payable D

When a bill receivable Debit the Credit the


discounted with bank gets Debtors Debtors
dishonored, what will be Credit Bills Debit the Bills and and
the accounting Receivable and Receivable and Credit the Credit
9271 adjustment? Credit the Bank Debit the Bank Bank Bank C

Credit Credit
Bills Bills
When a bill receivable is Receivabl Receivabl
accepted by a debtor, Debit Bills Debit Bills e and e and
what will be accounting Receivable and Receivable and Debit the Credit the
9272 adjustment? Credit the Debtors Debit the Debtors Debtors Debtors A
Credit Debit
Bank, Bank,
Discount Discount
Debit Bank, Credit Bank, and Debit and Debit
When a bill Receivable is Discount and Discount and Bills Bills
discounted from the bank, Credit Bills Credit Bills Receivabl Receivabl
9273 what will be adjustment? Receivable Receivable e e A

Credt the Credt the


Bills Bills
When a bill receivable is Debit the Bills receivable receivable
dishonored, what Debit the Bills receivable and and Debit and
adjustment is required in receivable and Credit the the Credit the
9274 final accounts? Debit the Debtors Debtors Debtors Debtors C

Credit the
Creditors
and Debit the
When a bill Receivable is Debit the Credit the Creditors
endorsed to a creditor, Debit the Creditors Creditors and Bills and Debit
what will be the and Credit the Credit the Bills Receivabl the
9275 accounting adjustment? Debtors Receivable e Debtors B
Debit
Cash and Credit
When a bill receivable is Credit Cash and
honored by the payer, Debit Cash and Credit Cash and Bills Debit Bills
what will be the Debit Bills Credit Bills Receivabl Receivabl
9276 accounting adjustment? Receivable Receivable e e C
When a Book of
Regulation is lost by the
individual who took it on Pay 5 times of
9277 loan, he/she will ___? Replace the book cost of the book a or b None C
When a building hired by
Defence Services is
vacated, damages claimed
by the owner of the Terminal
building are known as Demurrage Compens All the
9278 ____? Barrack damages Charges ation three C

will be adjusted by will be adjusted


When a cash security debit to security by debit to DEA of
deposit is transferred deposit head & concerned CDA & need not
from one audit officer to credit to DEA of credit to Security be
9279 another, the transaction concerned CDA Deposit head compiled None A

When a CGHS benificiary


falls sick in outstation
Medical Certificate issued
by RMP can be accepted if
AMA is not available
within a distance of ___
9280 KMs from place of stay? 5 8 10 12 B

Credt
When a cheque deposited Credit the theBank
into bank is dishonored, Debit the Bank Bank and and
what adjustment is Debit the Bank and and Credit the Debit the Credit the
9281 required in final accounts? Debit the Debtors Debtors Debtors Debtors C
When a cheque given by a Debit the Debit the
debtor is endorsed to a creditor debtor
creditor gets dishonored and credit and credit
then entry will be done as Debit the debtor credit the debtor the the
9282 ____? and creditor and creditor debtor creditor D
When a cheque is
cancelled and a fresh
cheque is issued, which
class of P.M. is operated All the
9283 in PCDA/CDA office? 1 2 5 three A
When a cheque is lost by
a third party and fresh
cheque is issued, which of
the following bond is
9284 taken? Fidelity Surety Security Indemnity D

When a Contract is
proposed to be concluded
for longer than 1 year but
not exceeding three years,
sanction of __ must be
9285 obtained? PCDA/CDA Next higher CFA MOD GOI B
When a Contractor
desires to transfer a Execute a
contract to another party, Accept such Not accept the fresh
9286 we will transfer proposal contract None C

None.
Fresh
Contract
is
When a contractor desires executed
to transfer a contract, with party
whose approval is PCDA/CD willing to
9287 required? CFA Next higher CFA A take up D
When a court attachment
order is received in
respect of a Contractor,
which of the following will As
have first claim over his Court attachment Both decided
9288 payments? Government dues order equally by CDA A
When a defective rule
comes to the notice of a Decide audit
PCDA/CDA, he will See whether it point as per rule refer to All the
9289 _______? stands as it stands CGDA three D
When a Defence Building The
is leased for a period of Contracto
three months or more to rs in
more than One proportio
Contractor, for a purpose n as per
otherthan Cinema The Contractors lease Insurace
Exhibitions, it will be in equal agreemen Not
9290 insured by _____? MES proportion t Required A
When a demand for aid of
civil power is received by
the Defence Authorities,
HQrs of Commands will Project
9291 allot a ___ to the aid? Code head Nick Name Name Civil code B
When a Go - A - Head
sanction is given for a
work_ required on urgent
Military reasons, ____ is
responsible for
delay/lapses in
completion of the
prescribed procedure for
9292 necessary approvals? CEA CFA Both None B

No fresh No fresh
offer of offer of
appointm appointm
ent on ent on
promotio promotio
n shall be n shall be
made in made in
such such
cases for cases for
a period a period
of 1 year of 3 years
from the from the
date of date of
refusal of refusal of
first first
No fresh offer of promotio promotio
appointment on n or till n or till
promotion shall be No fresh offer of the next the next
When a Government made in such cases appointment on vacancy vacancy
Servant does not want to for a period of 1 promotion shall arises arises
accept the promotion year from the date be made till next whicheve whicheve
9293 which is offered to him? of first promotion vacancy arises r is later r is earlier C
In lieu thereof,
avail LTC for self
once a year from
HQ to HT or place
where family
resides and for
When a Government spouse and
servant serving in above dependent
region leaves his family Avail LTC to HT in children to travel
behind at old H.Qrs. or two year block once a year to
another place and has not and/or LTC to HQrs. Of
availed transfer TA for anywhere in India Government
9294 family, he can ____? in four year block Servant Both None C
When a Government
servant settles down
within the same station of
retirement involving
change of residence or at
a place nox exceeding 20
KMs distance, ____ % of Half of
Composite Transfer Grant One third of Basic One third of 80% 50% of 80% of
9295 is admissible? pay of Basic Pay Basic pay Basic pay B
When a patient consults
the same AMA in regard
to super imposition of a or b at a or b at
another discease during the the
the course of treatment, it Single combined Fresh discretion discretion
9296 is regarded as ___? consultation consultation of HOD of AMA B
When a PBOR has not
rendered minimum
qualifying service for
earning service pension,
he will be paid Service
Gratuity if he serves for a
minimum period of ___
9297 years? 2 5 7 10 B
When a PBOR is absent
from duty without due
authority for a period of
___ he is declared as a
‘deserter’ after
investigation of the case
9298 by a Court of Inquiry? Six months Three months 30 days 15 days C
When a PBOR is
transferred from one
corps to another,
________ is IRLA is
9299 issued/transferred? LPC is issued transferred Both None B
When a police guard
renders services as a
Government treasure in
the absence of a military Departme
guard, which of the ntal
following will be charged charges
to Defence Service His Travelling His pay and by his All the
9300 Estimates? Expenses allowances Dept. three A

When a promissory note,


bill of exchange or cheque
is transferred to any
person, so as to constitute
that person the holder
thereof, the instrument is Exchange All the
9301 said to be ____? Transferred Negotiated d three B
When a unit is disbanded, Returned
unspent balances of transferred to to Supply
9302 rations are other local units auctioned Depot None A
When a vendor is not able
to supply the stores or
render service which of
the following clause can Risk &
be invoked by the Expenses
9303 purchaser? Option clause Fall clause clause None C
When a work contains Any of the
both Authorized and three
Special items, CFA will be with
determined with proper
reference to the powers Total justificati
9304 of _____? Special work Authorised work work on A
When a wrong
interpretation of a
financial rule has been
followed in an audit
office, the new
interpretation should, in Date of
the absence of special incidence
instructions to the Date of issue of Date on which of
contrary be given effect to clarification by observation is expenditu
9305 from the ______? CGDA raised re None A
When AAO is heading the
sub office (Say ALAO, AAO
BSO etc.) he/she can
sanction ___ days of
Casual leave to
9306 subordinate at a time? 2 4 6 5 C
When ACDA gets
recruited in DAD his pay
will be fixed with
reference to the pay level
9307 of ____? 9 10 11 12 B
When additional stores SSR rates
are issued to contractor adjusted
by GE, which of the by
following rates will be Contracto Highest of
9308 charged? Stock Book Rates Market Rates rs % the three D

When advance is drawn


for TA/DA much before
journey date, officer
should produce the
Railway Ticket(s) within __
of the drawal of advance
9309 to Controlling Officer? 5 days 10 days 30 days 90 days B
When an allottee of ATG
moves out from under
One HQ. Command to carried
another, Unspent balance surrendered to forward
under ATG should be Deposited to the authority who to new
9310 _____? PCDA/CDA initially allotted Command None B

When an employee dies


within 5 years after
retirement and the total
amount actually received
by him on account of
pension (or service
gratuity), Dearness Relief,
retirement gratuity,
commutation amount is
less than 12 times the
emoluments drawn at the
time of retirement, the
deficiency is granted to Retireme
the nominees/family. This nt Service
9311 amount is known as ___? Residuary Gratuity Death Gratuity Gratuity Gratuity A
When an employee gets
transferred from the
payment jurisdiction of
one CDA to another, Advance drawn
which of the following for medical
need not be adjusted treatment of
9312 through DIDS? Advance of TA family member Both None C
When an employee is
given rent free
accommodation, an Double
amount equal to ___ will the
be added to Income for amount
the purpose of Income House Rent of Licence
9313 Tax Calculation? Allowance Licence Fee Fee None B
When an individual
against whom Debt Head
Advance is outstanding is
transferred to audit Balance is
control of another Balance is transferred
Controller _ action is intimated through through Defence
9314 taken? LPC Exchange Account Both None C
Ask the
administrative
When an objection raised authority to
by a CDA could not be Ask CDA to obtain requisite
9315 settled by him, CGDA may withdraw the same sanction both none C
When an officer fall sick
while on duty and is
retained on the sick list
for a period of 30 days or Sick List
less, such absence from Non Qualifying Absence without Concessio
9316 duty is treated as? Service leave Sick Leave n D
When an officer in a post
is for any reason
prevented from officiating
in his turn in a post on
higher scale or grade
borne on the cadre of the
service to which he
belongs, he may be
authorized by special
order of the appropriate
authority Proforma
officiating promotion into
such scale or grade .
Whch rule we are
discussing about?
9317 Stepping up of pay Next Below Lien None B
When an officer opts to
draw TPTA and not
availing officer car, he/she
is allowed TPTA of Rs. 12500 + 15750 +
9318 ____ per month 7200 + DA 10000 + DA DA DA D
When an order
sanctioning expenditure
contains no indication of
the amount or limit of Next higher
sanction, CDA will take up authority of All the
9319 the matter with __? Issuing Authority Issuing Authority CGDA three A
When Annual increment is a or b
granted the pay of a Next above stage whicheve a or b
government gets fixed in Next stage in same in next higher r is whicheve
9320 ____? pay level level beneficial r is less A
Field
When Army Officer is paid PCDA (O) against Imprest
by the Imprest Holder, PCDA (O) against the CDA of the PA Holder PAO
DIDS is originated by PAO of the Imprest of the Imprest against against
9321 ____? Holder Holder PCDA (O) PCDA (O) D
When audit is not able to
investigate a time barred
claim due to non
availability of records,
Sanctioning powers are All the
9322 vested in full with GOI MOD CGDA three B
Credit
Cash and Credit
When bills payable is Debit Cash and Credit Cash and
honored, what will be the Debit Cash and Credit Bills Bills Debit Bills
9323 accounting adjustment? Debit Bills Payable Payable Payable Payable D
When both Defence land
and buildings are surplus,
Disposal is carried out by PCDA/CD
9324 _________? DGDE MSTC MOD A A
Depends
When cash sales are made on case to
9325 to X, then X A/c is _____? Credited Debited None case C
When Date of Birth is not
known in respect of an
employee, but month and Date as
year known, which date 16th of declared
will be considered as 1st day of the Last day of the the by
9326 DOB? month month month him/her C
When Defence buildings
are declared surplus, but
not land , disposal action
9327 is carried out by ______? DGDE PCDA/CDA MES None C
When Depreciation of Not
Machinery entry is required
posted, Machine A/c is to be
9328 ___? Debited Credited updated None B
When Depreciation on
office building is given in
Trial Balance, it will
appear in ____ of final Profit and loss Balance Both b
9329 accounts? Trading Account account sheet and c B
Highest
authority
with
When Disciplinary consent
authorities are different Lower Authority of others
for different individuals in Separate will initiate may
a Disciplinary case, which proceedings will be common order for
of the following course of initiated by each proceedings and common
action would be Disciplinary send the result to proceedin Any of the
9330 appropriate? Authority higher authority? g three C
When Engineer services
are carried out by CPWD
on behalf of Defence Depends Defence
Services, Funds are Contingency Fund on the Service
9331 provided from Civil Estimates of India case Estimates D
When entitled class ticket
is not available, journey
by ___ class is admissible Below the
in case of Temporary entitled Any of the
9332 Duty? Next Higher Any Higher class three C
When erroneous
payments have been left
unchallenged in PCDA
office, re audit of bills paid
more than 12 months
previously, can be Next
undertaken with the higher
9333 permission of _____? CGDA MOD CFA CFA C
When Funds on ECR are
drawn, the units ordered
to move at less than 48
hours notice will submit
certificate of expending to Move Sanctioning
9334 ___? authority PCDA/CDA Both None A
Discretion
When Furlough leave is of
combined with Annual As Compete
Leave, which is taken first applied nt
9335 _____? Furlough leave Annual Leave by Officer Authority B
Both Both
When furniture destroyed furniture furniture
due to fire accident, What and loss and loss
will be adjustment in Final Debit furniture and Debit loss and will be will be
9336 Accounts? credit loss Credit Furniture debited Credited B

When furniture which is


temporarily surplus to
authorized station
requirements and cannot
advantageously be moved
elsewhere, is issued to
officers on hire in excess
of authorized scales, Rent
at the rate of ____ % per
anum of the Capital cost Cannot be
of furniture will be issued at
9337 recovered by MES? 15 12.5 10 all B
When Go-A head Sanction
is issued, AEs-AA
processes must be
completed at the earliest
opportunity not exceeding
_____ after
Commencement of
9338 works? 6 months 4 months 3 months 2 months A
When goods are
destroyed by Fire, Goods
9339 account will be ____? Debited Credited Both None B
When goods are
destroyed by Fire, Loss
9340 account will be ____? Debited Credited Both None A
When goods are in such
state that the buyer
would under the contract
be bound to take delivery
of them, they are said to in Deliverable Transferr
9341 be ____? Sold state Delivered ed B

When in the Bill or in any


indorsement thereon the
name of any person is
given in addition to the
drawee to be resorted to Drawee in
in case of need, such Drawee in due case of Alternate
9342 person is called _______? Second Drawee course Need Drawee C
When it comes to
calculation of Qualifying
service, ___ months is
allowed maximum for
Antedating of
9343 Commission? 12 15 18 24 C

When it comes to
calculation of Qualifying
service, ___ months is
allowed maximum for
Period of secondment and
Antedating of commission
9344 put together? 12 15 18 24 D
When it comes to
calculation of Qualifying
service, ___ months is
allowed maximum for
9345 Period of secondment? 12 15 18 24 A
When it has been decided
that no further provision
of item of store will be
made because the
prototype of a successor
equipment has been
formally accepted and is
required to be retained to
meet tactical/technical
training or other special
requirements within the
service, it is classified as
9346 ____? Obsolescent Obsolete Surplus Scrap A

When it is anticipated that


due to technical reasons,
expenditure is likely to Supplementary
exceed authorized limits, Supplementary Technical Revised All the
9347 __ is prepared Estimate Sanction Estimate three C
When it is anticipated that
due to technical reasons,
the expenditure is likely to
exceed authorized limits,
____ will be prepared by Supplementary Technical Additional
9348 MES? Revised Estimate Estimate Estimate Estimate A

When it is decided to
replace an existing old
item(s) witha new item(s),
_____ clause should be Risk & Buy Back
9349 incorporated in the RFP? Option Fall Expenses offer D
When it is difficult to
estimate the quantities
correctly until the work Contract
has been commenced, for
which type of contract is Percentage Rate specific
9350 concluded? Term Contract Contract job None B
Deduct
Sales Deduct
Price Cost Price
from from
Sales, Sales,
Debtors Debtors
and post and post
sales cost price
price of of the
the goods goods in
in trading trading
Deduct Sales account account
Deduct Cost Price Price from Sales, on credit on credit
from Sales, Debtors and post side and side and
Debtors and post cost price of the assets assets
When it is given in the cost price of the goods in trading side of side of
adjustment that goods goods in trading account on credit the the
sent on sale or approval account on credit side and assets balance balance
basis have been included side and assets side side of the sheet sheet
in sales, what will be of the balance balance sheet under under
adjustment in final sheet under closing under closing closing closing
9351 accounts? stock stock stock stock B
When it is necessary to
collect materials for a
work, for which Admin
Approval is not yet
accorded, prior approval CFA of PCDA/CD
9352 of ___ is required? GE CWE the work A C

When land cultivated in


excess of prescribed
scales, ___ of net profit is
credited to Government
from Regimental fund of a One Three
9353 unit? Half One third fourth fourth C
Discretion
The contract will of the
When Lowest Tender is be offered to the CDA will accepting
found invalid or next lowest There shall be be officer
9354 withdrawn for any reason Tenderer retendering consulted prevails B
When machinery is
purchased from vendor,
which account will be
9355 credited? Cash Vendor A or B None C
When MES carries out
work for a State
Government,
Departmental Charges are
adjusted as ____ in the Revenue Reduction of Capital Revenue
9356 books of Defence? Expenditure Expenditure Receipt Receipt D
When MES entrusts works
services to the agency of a
Municipality, Technical
Sanction will be accorded MES will only issue
by MES if the cost exceeds TS irrespective of
9357 Rs. __? amount one lakh 10 lakhs 5 lakhs D
When Military labour is
utilized (when duties of
the unit permit) for a
work, ____ of the
engineer unit employed
on construction work may
be authorized by CE to
exercise the powers of Any
9358 GE? Nearest GE OC specified None B

When officer possessing


financial powers is posted Officer
out and no officer has nominate
been appointed in his Officer actually d by the As
place, financial performing the No financial officer advised
9359 responsibility will rest on? duties powers exercised relieved by CDA A

When one person signifies


to another his willingness
to do or to abstain from
doing anything, with a
view to obtaining the
assent of that other to
such act or abstinence, he
9360 is said to make a _____? Proposal Request Contract Tender A
Give oral
direction Give the
and then oral
take direction
When oral direction is approval and
given to a subordinate as If unavoidable of the Record
it is felt necessary for give the direction next such oral
immediate action, what No the officer is and confirm superior directions
course of action would not supposed to immediately officer to separatel
9361 you suggest the officer? give oral direction thereafter ratify y B
When payment is made
on account of Rent, Rent
9362 A/c will be _____? Credited Debited A or B None B
Reduce his AFPPF
When PBOR goes into subscription to
Debit Balance, PAO will Stop his monthly compulsory
9363 ___? pay and allowances minimum Both None B

When PBOR is granted


Commission, action Depot
should be taken to call for Battalion
the LPC from the _____ Record Office of of the
9364 concerned by PCDA (O)? the corps CO of the unit corps PAO (ORs) D
When PCDA/CDA
considers that any rule or
order has infringed any Concerne
one of the canons of d
financial propriety; he Administr
should convey his opinion ative All the
9365 to? CGDA Army H.Qrs. Authority three C
When proprietor takes
business money for
personal use __ account is Either A Both A
9366 operated? Capital Drawings or B and B B
When proprietor
withdraws goods from
business, which of the
following accounts will be Drawings, Drawings,
9367 effected? Capital, Drawings Capital, Purchases Purchases Sales C
When Ram gives money
to Shyam, Ram will ____
Shyam A/c and Shyam will Debit, Credit,
9368 _____ Ram A/c? Credit, Debit Debit, Credit Debit Credit B
When RBI clears the
advice given by Defence
to debit/credit
Railways/Postal Advice
Department, it sends ____ Memo of clearance
9369 as intimation? Settlement Memo clearance certificate None B
When repairs are carred
out to Machinery, which
9370 account is debited Repairs Machinery Cash None A
When Reserve for
Depreciation on office
building is given in Trial
Balance, it will appear in Profit and loss Balance Both b
9371 ____ of final accounts? Trading Account account sheet and c C
When return air passages
are sanctioned by
Government, exchange
orders are issued by ___
branch of Army H.Qrs.on
the authority of which
payment is made to the
9372 air line concerned? AG GS E in C QMG D
When sanction has been
accorded by the
competent authority, the
grant of pensions is
notified in the form of
______ by the PCDA All the
9373 (Pensions) PPO Part II O.O. LPC three A
When sending to civil A or B as
court money deducted decided
from the salary of the amount realized by
Government servant amount realized under the Compete
under an attachment under the attachment nt A or B as
order, the disbursing attachment orders orders plus the Administr decided
officer should remit to the less the remittance remittance ative by Audit
9374 court only the ___? charge charge Authority Authority A

When Shyam pays money


to business, Shyam
9375 account will be ____? Closed Credited Debited None B
When some person gives
money to business, cash
account is operated on
9376 ___ side? Debit Credit A or B None A

When special train is used


for movement of military
stores, one loaded brake-
van is allowed free when
the number of vehicles of 15 Four 16 Four
9377 the special train exceeds? 12 Four Wheelers 14 Four Wheelers Wheelers wheelers D
When Stores are issued by
a Depot to consuming Both Both
unit, the distribution of D copies to copies to
and E copies of issue D copy to E copy to consignee consignor
9378 voucher is done as under Consignor LAO Consignee LAO LAO LAO D
When Stores are issued by
Army to MES, the priced
copy of the voucher is
sent by consignor’s AO/AAO Consignee
9379 LAO to GE PCDA/CDA GE LAO/RAO C
When stores are
transferred from
consuming unit to Depot,
which copy of the issue
voucher is left out while
9380 preparing the same? E D C B B
When stores are
transferred from one
consuming unit to
another, ____________
copies of issue voucher
9381 are prepared 5 4 3 6 B
When stores are
transferred from one
depot to another depot,
the issue voucher is
generally prepared in ___
9382 copies Two Three Four Five D
When stores transferred
from one MES unit to
another _____ voucher of
9383 P.M is operated? Class 2 Class 9 Class 8 Class I A
When temporary
accommodation is to be
build on hired land
____________ will be Initial
included in the compensation first year’s
9384 approximate estimates? payable rent Both None C

When the charged official


is for retirement during Subsisten
the period of Disciplinary ce Compassi
Proceedings, ______ Allowanc onate
9385 Pension is sanctioned? Full Provisional e allowance B
When the day on which a
promissory note or bill of
exchange is at maturity is
a public holiday, the Not valid
instrument shall be and
deemed to be due on the hence not
9386 ____ business day Next Preceding Next Same payable A
When the maker or holder
of a negotiable
instrument signs the
same, otherwise than as
such maker, for the
purpose of negotiation,
on the back or face
thereof or on a slip of
paper annexed thereto, or
so signs for the same
purpose a stamped paper
intended to be completed
as a negotiable
instrument, he is said to
9387 ____ the same? Transfer Exchange Endorse Mortgage C
When the person to
whom the proposal is
made signifies his assent
thereto, the proposal
accepted, becomes Agreeme
9388 ______? Contract Tender Promise nt C
When the subject of a
case concerns more than
one Department, no order
shall be issued until all
such Departments have
concurred, or, failing such
concurrence, a decision
has been taken by or
under the authority of the Ministry of Any of the
9389 ____? Cabinet Finance DOP&T three A

When there is a difference


of opinion between admin
authorities and CDA over
the propriety of a
recovery, matter shall be
reported to ___ for Services H.Qrs. CGDA through
9390 orders? through CDA Admin authorities Both None A
When there is a difference
of opinion between
administrative authorities
and CDA over the
propriety/rate of a
recovery, it will be Next higher
referred to ____ for Service Head administrative
9391 orders? Quarters authority DGADS CGDA A

When there is a difference


of opinion between, the
administrative authorities
and the Controller of
Defence Accounts over
the propriety of a
recovery or the rate of
recovery, the matter shall, Service
without delay, be Head
9392 reported to ______? MOD CGDA C&AG Quarters D
Ask All L1
to quote
When there is a tie on the
between two or more spot a
Contractors in respect of a rate
work, What action would lower Sharing of
you suggest as a person than the work
working in PCDA/CDA to Lottery between earlier between
9393 the MES authorities? Retendering All L1 amount all L1 C
When transactions are Governm
carried out by RBI, daily ent
scrolls are sent to Account
PCDA/CDA by _____ of Public Account Departme
9394 RBI Branch? CAS, Nagpur Department nt None B

When troops ordered to


move at less than 48
Hours notice, funds can
be drawn on the authority
of ECR by units from
9395 which of the following? Civil Treasury Bank Both None C
When vehicles are
procured through DGS&D,
spares to the extent of
___ requirements are
stocked by MES with
9396 approval of CE? 1 year 2 years 3 years 5 years B

When we are preparing


Bank Reconciliation
Statement, we find some
difference in the
information recorded in
the Cash Book and Pass
Book. If Bank charges
shown in the Bank
statement are not found
in the Cash Book, we will
_____ the amount of
difference to/from/in the
cash book balance, when
we start with Balance as
per Cash Book (favourable
balance) and reach the update
9397 balance as per pass book? Deduct Add cash book Ignore A

When we are preparing


Bank Reconciliation
Statement, we find some
difference in the
information recorded in
the Cash Book and Pass
Book. If Bank charges
shown in the Bank
statement are not found
in the Cash Book, we will
_____ the amount of
difference to/from/in the
pass book balance, when
we start with Balance as
per Pass Book (favourable
balance) and reach the update
9398 balance as per cash book? Deduct Add cash book Ignore B
When works executed on
behalf of other Ministries
of Central Government,
___ % of Departmental
charges are charged by
9399 MES? 13.5 14.5 15.5 16.5 D
When writing APAR,
officer in immediate requires Acceptabl
charge of the Section permissio e only if it
wants to refer to the n of is a
APAR of the previous PCDA/CD serious
9400 years? Acceptable Not acceptable A case B

When you find a flag


“D―against details of
one Army Officer in
Central Index, what do
you understand about the Death Dismissal
9401 status of his account? Deputation case Deserter case case case A

When you find a flag


“S―against details of
one Army Officer in
Central Index, what do
you understand about the Separate Secondm
9402 status of his account? Serving case Special case case ent case D
When you find that
certain stores have been
issued by a depot to
another, such ____ in
ledgers will be verified
9403 into the Issue vouchers? Credits Debits Both None B

When, at the desire of the


promisor, the promisee or
any other person has
done or abstained from
doing, or does or abstains
from doing, or promises
to do or to abstain from
doing, something, such
act or abstinence is called Considera
9404 a ______? Contract Tender Promise tion D
may be
booked to
may be the head
booked to of
Whenever the cost of an only one account
establishment is divided head of under
between two heads, how account which
the charge for service may be divided in as more
postage stamps is dealt may be divided in the same decided fund is
9405 with? equal proportion proportion of cost by CFA allotted B

Where a contract of sale


is not severable and the
buyer has accepted the
goods or part thereof, the
breach of any condition to treating
be fulfilled by the seller the
can be treated as a contract
______ unless there is a a ground for as
term of the to that rejecting the repudiate All the
9406 effectcontract? breach of warranty goods d three A

Where a Department feels


that the goods of the
required quality,
specifications etc., may
not be available in the
country and it is necessary
to also look for
competitive offers from
abroad, the Department
may send copies of the
tender notice to which of Indian Embassies foreign Embassies Both A
9407 the following? abroad in India A or B and B D
Where a employee has
given notice of an
accident, he shall, if the
employer, before the
expiry of____ days from
the time at which service
of the notice has been
effected offers to have
him examined free of
charge by a qualified
medical practitioner,
submit himself for such
9408 examination? 1 day 2 days 3 days 7 days C
Where a matter pertains
to more than one PCDA Controller
controller, (Central s having
views/comments of other Command DAD cells
controllers will be Controller who ) Lucknow under
9409 obtained by ______? CGDA raises the issue centrally them B
Where a payment made
to the Court is in the
nature of a security for
staying the execution of final
the decree, the same Expenditu
9410 would be treated as Advance Deposit re None B
Where any employer is in
default in paying the
compensation due under
this Act within ____ from
the date it fell due, the
Commissioner shall
9411 charge interest? 1 month 2 months 3 months 6 months A
Where both the parties to
an agreement are under a
mistake as to a matter of To be
fact essential to the decided in
agreement, the each case
9412 agreement is ____? Voidable Void Valid on merits B
Where by a contract of
sale the seller purports to an
effect a present sale of Price agreemen
future goods, the contract Agreeme t to sell
9413 operates as ? Contract Sale nt the goods D
Where is the Eastern Air Trivandru
9414 Command situated? Shillong Allahabad m Kolkata A
Where it is anticipated
that site cannot be made
available to Engineers
within ___, the project
should not be released for
9415 execution? 24 months 12 months 9 months 6 months D

Where journey is
performed by rail without
using Form D due to non
availability of Form D in
Unit / Establishment,
reimbursement should be
claimed from __ by Army Either a
9416 Officer? Imprest Holder PCDA (O) or b None A
Where pay book of a
PBOR due for discharge is
lost or missed at the time
of Finalization of his
Discharge case, IRLA will three six
9417 be kept open for _? one month two months months months C
Where permanent
disability is not less than
60%, disability pension
(Service + Disability
element) shall not be less
than ____% of
emoluments subject to
minimum amount
9418 presccribed. 50 60 75 100 B
Where permanent
disability is not less than
60%, disability pension
(Service + Disability
element) shall not be less
than Rs. ____
i.e.minimum amount
9419 presccribed. 12000 15000 18000 21000 C

Where Pet animals are


conveyed as part of
baggage by Army officers,
the charges are restricted
by PCDA (O) to within the
maximum entitlement for Not
conveyance of baggage by Entitled class ofRoad admissibl
9420 __? Goods train officer Transport e at all A
Public
Accounts
Where RBI branch acts a Nearest Departme
focal point branch, Scrolls SBI Focal nt of the
are sent to PCDAs/CDAs Point RBI
9421 concerned by ____? RBI New Delhi RBI, CAS, Nagpur Branch Branch D

Where recovery is on
basis of calendar year
instead of FY, the entire Reduction
amount of recovery may of
be treated as __ between Expenditu
9422 2 Govts. In India? Revenue Receipt Capital Receipt re None C
Where the decree/award
is directly against the
Union of India, payment
to be made in satisfaction Public
thereof is treated as Contingency fund Consolidated Account All the
9423 Charged on ? of India fund of India of India three B
Where the disablement is
of a temporary nature,
such disablement as
reduces the earning
capacity of a employee in
any employment in which
he was engaged at the
time of the accident
resulting in the
disablement is defined as
_____ disablement under
Workmen's Temporar
9424 Compensation Act? Partial Permanent y Total A

Where the location of the


supplier and the place of
supply are in the same
State/UT,TDS @ ___ is 1% each
deducted if the deductor under
is registered in that State 2% under CGST and
or Union territory without 1% each under SGST/UTG SGST/UTG
9425 legislature SGST and UTGST 2% under CGST ST ST D

Where the location of the


supplier and the place of
supply are in the same
State/UT,TDS @ ___ is 1% each
deducted if the deductor under
is registered in that State 2% under CGST and
or Union territory without 1% each under SGST/UTG SGST/UTG
9426 legislature SGST and UTGST 2% under CGST ST ST D

Where the location of the


supplier is in State A and
the place of supply is in
State or Union territory
without legislature B, TDS 1% each
@ 2___ is to be deducted 1% each under under
if the deductor is CGST and 2% under SGST and
9427 registered in State A? SGST/UTGST 2% under CGST IGST UTGST C
Where the payment is to
be made through Letter of
Credit, it should be
opened within ____ days
of receipt of notification
of readiness of goods for
delivery from the foreign
9428 vendor? 45 60 90 180 A
Where there is an
agreement to sell goods
on the terms that the
price is to be fixed by the
valuation of a third party
and such third party
cannot or does not make
such valuation, the Depend
agreement is thereby on case to
9429 ____? Valid Void Avoided case C

Where there is an
agreement to sell specific
goods, and subsequently
the goods without any
fault on the part of the
seller or buyer perish or
become so damaged as no
longer to answer to their
description in the
agreement before the risk
passes to the buyer, the Depend
agreement is thereby on case to
9430 ____? Valid Void Avoided case C
Where there is
inconsistency in a new
rule with some of the
existing rules, a reference
will be made to _____ by Authority who All the
9431 PCsDA/CsDA Other Controllers issued the rule CGDA three C
Where there is injunction
by Court against filling up
the vacancy on regular
basis and the post cannot
be kept vacant till the final Regular Proforma
judgement ___ can be Out of turn promotio Promotio
9432 made? promotion Adhoc promotion n n B
Where two or more scales
have been merged, the Review
existing DPC for the _____ Fresh DPC DPC
grade will be the DPC for conducte conducte
9433 the merged grade? Higher Lower d d A
Where vehicles of
indigenous manufacture
are procured by MES,
spares to the extent of
___ requirement are held Six Immediat
9434 in stock? One year Two years months e A

Where work of the same


kind is carried out by two
or more sets of workers
working during different
periods of the day, each
of such periods is called a
9435 ___ as per Factories Act? Shift Turn Tenure Slot A

Whereon ____ or more


workers are working, or
were working on any day
of the preceding twelve
months, and in any part of
which a manufacturing
process is being carried on
without the aid of power,
or is ordinarily so carried
on is defined as Factory as
9436 per Factories Act? 10 20 50 100 B

Wherever a Departmental
Officer is appointed as
Inquiry Officer (Full time),
he should complete
Inquiry and submit his
9437 report within _? 6 months 3 months 30 Days 20 days D
When no.
of
children
exceeds
two due
to second
Whether under the child birth
scheme of CEA, resulting
reimbursement can be During in In all the
availed by Government Extraordinary multiple three
9438 Employee? Under suspension leave births cases D

Which among the


following omissions can
be treated as trivial errors Signing
in Tenders that may be Initial any tender & All the
9439 allowed to be corrected? Rates in words alteration in rates schedule three D
Which Article of
Constitution of India
defines the powers and
9440 duties of C&AG of India 149 150 151 152 A
Which article of
Constitution of India
prescribes that
Speaker/Chairman shall
not vote in the first
9441 instance ? 97 98 99 100 D
Which Article of
Constitution of India
prescribes that there shall
be a Parliament for
9442 Union? 79 80 81 82 A
Which article of
Constitution of India
prescribes the procedure
9443 related to Money Bill ? 106 107 108 109 D

Which Article of
Constitution of India
stipulates that for
violation of the
Constitution, President of
India be removed form
9444 office by Impeachment? 56 57 59 61 D
Which Article of
Constitution of India
stipulates that Reports of
C&AG relating to accounts
of the union shall be
submitted to President
who shall cause them to
be laid before each house All the
9445 of Parliament 149 150 151 three C
Which Article of the
Constitution of India
defines India as a union of All the
9446 states? 1 2 3 three A
Which Article of the
Constitution of India
enables the Parliament to
possess the power to All the
9447 admit new states? 1 2 3 three B
Which Article of the
Constitution of India
enables the Parliament to
possess the power to All the
9448 form new states? 1 2 3 three C
Which article of the
constitution of India
prescribes tenure of
9449 President of India? 53 54 55 56 D

Which article of the


constitution of India
prescribes that When a
Bill has been passed by
the Houses of Parliament,
it shall be presented to
the President and the
President shall declare
either that he assents to
the Bill, or that he
withholds the assent
9450 therefrom? 108 109 110 111 D
Which Article of the
Constitution of India
prescribes the tenure of
9451 Vice President of India? 65 66 67 69 C
Which article of the
constitution of India
stipuates that the
Executive powers of the
Union shall be vested with All the
9452 the President of India? 53 (1) 53 (2) 54 three A
Which article of the
constitution of India
stipuates that the
Supreme Command of the
Defence Forces and
exercise thereof shall be All the
9453 regulated by Law? 53 (1) 53 (2) 54 three B
Which Article of the
Constitution of India
stipulates that there shall
be a Vice President of
9454 India? 60 62 63 64 C
Which authority is
primarily responsible to
carry out physical Executive
9455 verification of stores? Local Audit Officer Test Audit Authority None C
Which branch of Air Force
H.Qrs. deals with Air officer Air officer
Offensive operations and in charge in charge
planning of joint Vice Chief of Air Deputy Chief of Administr Maintena
9456 operations? Staff Air Staff ation nce B
Which branch of Air
H.Qrs. Deals with Flight Air Officer i/c Air Officer i/c Deputy
9457 Safety? Administration Maintenance Chief Vice Chief C
Which branch of Army
H.Qrs deals with
construction and
maintenance of Master
accommodation and General
works for Defence Quarter Master of Military
9458 Servives? E in C General Ordnance Secretary A
Which Branch of Army
H.Qrs. deals with Bomb
Disposal and mine Quarter Master Master General of General
9459 clearing? General Ordnance Staff E in C D
Which branch of Army
H.Qrs. deals with Military
Discipline and Secretary
9460 ceremonials? QMG Branch AG Branch GS Branch Branch B
Which Branch of Army
H.Qrs. deals with leave
and pension of Military Quarter Master General Military
9461 Personnel? General Adjutant General Staff Secretary B
Which Branch of Army
H.Qrs. deals with Military Quarter Master Master General of General Military
9462 training and education? General Ordnance Staff Secretary C
Which Branch of Army
H.Qrs. deals with
Procurement policy of Quarter Master Master General of General Military
9463 general stores? General Ordnance Staff Secretary B
Which Branch of Army
H.Qrs. deals with
Remount and veterinary Quarter Master Master General of General Military
9464 Services? General Ordnance Staff Secretary A
Which Branch of Army Quarter Military
H.Qrs. deals with Works Master General of Master Secretary
9465 Policy? Engineer in Chief Ordnance General Branch C
Which branch of Army
Head Qrs. deals with Master General of E in C Military
9466 Military Law? Adjutant General Ordnance branch Secretary A
Which branch of Army Military
Head Quarters deals with MGO Secretary
9467 MT vehicles in Army? QMG Branch AG Branch Branch Branch C
Which branch of Army
Head Quarters deals with Military Secretary QMG MGO
9468 MT Vehicles in Army? AG Branch Branch Branch branch D
Which branch of Army
HQrs. Deals with Combat
9469 Development? GS AG QMG MGO A
Which branch of Indian
Army recommend for
grant of honors and MS QMG
9470 awards? GS branch AG Branch branch branch C
Which branch of Naval Asst.
H.Qrs. deals with the Chief of
Discipline of the Civilian Naval Chief of
9471 Personnel in the Navy? Vice Chief Chief of Logistics Staff personnel B
Which branch of Navy
H.Qrs. Deals with Chief of
9472 Hydrography? Chief of Logistics Chief of Material personnel Vice Chief D
Which branch of SBI acts
as e-focal point branch for
9473 CMP transactions? Delhi Mumbai Bengaluru Pune B
Which branch of the Army
H.Qrs. deals with Bomb
disposal and Mine Engineer in Chief QMG MGO
9474 clearing? GS Branch Branch Branch Branch B

Which branch of the Army


H.Qrs. deals with Issue of Military Secretary QMG MGO
9475 Commissions in the Army? Branch AG Branch Branch Branch A
Which branch of the Army
H.Qrs. deals with
Organization and
development of the QMG MGO
9476 Army? GS Branch AG Branch Branch Branch A

Which branch of the Army


H.Qrs. deals with Pay &
Allowances and Pension QMG MGO
9477 of Army personnel? GS Branch AG Branch Branch Branch B
Which branch of the Army
H.Qrs. deals with Signal QMG MGO
9478 Equipment? GS Branch AG Branch Branch Branch D
Which class of P.M.
voucher will be operated
9479 for Railway Bills? 2 4 5 6 D
Which class of PM
voucher is operated to
9480 adjust MRO? 1 2 8 9 B
Which class of Punching
Medium is not operated
by Admin Pay section of
Regional PCDA/CDA
9481 office? 1 2 4 None C
Which class of punching
medium is prepared by
9482 AO GE? 9 5 6 4 D
Which class of Punching
Medium voucher has two
9483 parts i.e. part A & Part B? 1 2 5 8 D
Which class of Punching
Medium Voucher is used
for adjustment of MRO in
9484 DAD 1 2 5 8 B
Which class of voucher is
operated for Cash
9485 Vouchers 1 2 3 4 A
Which class of voucher is
operated for Civil ID
9486 schedules 3 8 6 9 A
Which class of voucher is
9487 operated for MES Bills 1 4 6 9 D
Which class of voucher is
operated to carry out
rectification of erroneous
9488 adjustmens? 1 2 4 5 B
Which class of voucher is
operated to compile
Abstract of Receipts &
9489 Charges? 1 2 4 5 C
Which class of voucher is
operated to compile
9490 Railway Vouchers 3 4 5 6 D
Which class of voucher is
operated to compile the
cash accounts of Imprest
9491 Holders 1 2 4 5 D
Which class of voucher is
operated to respond the
9492 DIDS 2 8 4 5 B
Which colour of APAR
form is used to write the
APAR of SAG level officer
in Defence Accounts
9493 Department? Blue Cream Pink Yellow A
Which colour of the form
is used for APAR of HAG
9494 officer? Yellow Blue Pink Cream D
Which Commission
suggests the Government
on matters related to
distribution of Taxes Planning Finance
between Central and Commission/Neeti Election Commissi All the
9495 State Governments Ayog Commission on three C
Which Committee
examines the accounts
showing the
appropriations of sums
granted by the House for Finance Estimates
expenditure and final Public Accounts Committee on Commissi committe
9496 expenditure and results Committee undertakings on e A
Which copy of the issue
voucher is known as
9497 Consignee Copy? B copy C copy A copy E copy B
Which copy of the issue Extend the scope
voucher is sent to of audit and
Consignor LAO by the report to
9498 Supply Depot? D PCDA/CDA Both None C
Which copy of the issue
voucher is the office copy
of the consignee when
stores are issued from
9499 depot to unit? A B C D C
Which copy of the issue
vouchers is called as
Receipted copy of the
Consignee when stores
are transferred from one
9500 depot to another? C D E B D
Which Corps of Indian
Army provides a pool of
unskilled Military labour
for supply and Defence
maintenance of Forces in Security Armoured
9501 the Field? MES Pioneer Corps Corps Corps B
Dept. of
Which Department of Defence
Ministry of Defence deals Research Dept. of
with advising Government & Ex
on scientific aspects of Dept. of Defence Developm Serviceme
9502 Military Equipment? Dept. of Defence Production ent n welfare C
Dept. of
Defence
Which Department of Research Dept. of
Ministry of Defence deals & Ex
with appeals on account Dept. of Defence Developm Serviceme
9503 of Family Pension? Dept. of Defence Production ent n welfare D
Dept. of
Defence
Which Department of Research Dept. of
Ministry of Defence deals & Ex
with indigenization of Dept. of Defence Developm Serviceme
9504 imported stores? Dept. of Defence Production ent n welfare B
Which Department of Departme
MOD is responsible to Dept. of nt of Ex-
deal with matters relating Dept. of Defene Defence Serviceme
9505 to Parliament? Dept. of Defence Production R&D n A
Which E, the function of
audit looks into the aspect
of achieving the targets Effectiven All the
9506 systematically? Economy Efficiency ess three B
Which E, the function of
audit looks into the aspect
of minimum operating Effectiven All the
9507 cost Economy Efficiency ess three A

Which E, the function of


audit looks into the aspect Effectiven All the
9508 of pre determined plans? Economy Efficiency ess three C
Which f the following
items of expenditure is
not compiled in the
Punching Medium in GE
9509 office? CP voucher ISA voucher Both None A
Which files are treated as Confident
important files in DAD ial and
offices while handing & other
taking over process is important All the
9510 done between officers? Top Secret Secret files three D
Which form is used for
Class 8 voucher (for IAF CDA IAF CDA
9511 responding DIDS) in DAD? IAF CDA 336 IAF CDA 338 - A 336 -A 338 B
Garden
Reach
Which is not a public Shipyards
sector undertaking under and Vehicle
administrative control of Mishra Dhatu Goa shipyard Engineers Factory
9512 MOD? Limited limited limited Jabalpur D

Eastern Southern
Which is not an Air Force Western Air Central Air Air Air
9513 Command? Command Command Command Command D

Restrictio
n of travel
by Air
India only
is not
applicable LTC can
for travel be availed
by air and during
claiming Saturday/
LTC – 80 tickets fare of Sunday/O
Which is not one of the Travel should be of Air India only entitled ther
conditions for only as per should be class by closed
9514 reimbursement of LTC? entitlement purchased rail Holidays D
Which is not one of the
demands for grants
submitted by Ministry of
Defence under Defence Defence
9515 Service Estimates? Army Navy Pensions None C

Ministry
Which Ministry is of Surface
responsible for the Transport Ministry
administration of Coast Ministry of Ministry of Home & of
9516 Guard? Shipping Affairs Highway Defence D
Power of
Attorney
Contract has been is verified
Which of following is Contract has not concluded by CFA Security with
incorrect with reference been made by a with Registered Deposit is duplicate
9517 to Audit of Contracts? minor Contractor enforced of GPA D
Audit fee
is paid by
Cantonm
Cantonment ent Board
Boards being part is
of MOD do not Cantonment PCDA/CD None of
Which of one these is have to pay audit Boards are to pay A asks for these is
9518 correct fee audit fee the same correct B
Which of the folloing
techniques of inventory
control is done to
ascertain usage and Fixation
investment on various Order cycling ABC of stock
9519 items of store in Costing? Two Bin system system Analysis levels C
Which of the following
absence is not a type of
leave but treated as duty Sick List
in the case of Concessio
9520 Commissioned Officer? Annual Leave Furlough n Sick Leave C
Which of the following Income and
Account adopts cash basis Receipts and Expenditure
9521 of Accounting? Payments Account Account Both None A
Which of the following
Account includes both Income and
capital and revenue Receipts and Expenditure
9522 items? Payments Account Account Both None A
Which of the following
Account includes items
pertaining to the Income and
preceding, current and Receipts and Expenditure
9523 succeding year? Payments Account Account Both None A
Which of the following
Account takes into
account of the
outstanding expenses and Income and
Income Due for the Receipts and Expenditure
9524 accounting period? Payments Account Account Both None B
Which of the following
Accounts are classified
under six tier Grants of Defence
9525 arrangement? MOD Civil Services Both None A
Which of the following
accounts are closed with All the
9526 Credit balance? Bank Overdraft Creditors Capital three D
Which of the following
accounts are closed with Machiner All the
9527 Debit balance? Cash Furniture y three D
Which of the following
accounts are not audited Subsidiary Map
9528 by LAO? Ration Accounts Store Accounts Accounts Accounts D
Which of the following Taking official
actions by a Senior documents out of Speculati
Auditor working in DAD Taking a casual office with ng in
violates the Discipline meal with a permission of his stock All the
9529 Rules? Contractor AO market three C
Receiving money
from
Which of the following officers/soldiers in Postal Collections
actions by Field Cashier is settlement of from Field Post
9530 objectionable? public claims Offices Both None D
To pay advance of
Which of the following pay to officers on Supply of funds to Cashing
actions by Field Cashier presentation of Field Imprest of private
9531 you would object in audit? personal cheques Holders cheques a & c C
Wrong
allocation
of
expenditu
re to a
code
head
Which of the following other
actions by GE cannot be Payment of RARs in than
objected to directly in excess of work Mistakes in Cash specific
9532 audit by DAD against him? done Book head None D
Confer with
admin authorities
Making to obtain
Which of the following independent evidence in
actions by LAO is not in inquiry in a unit support of
9533 order? with PBORs observation Both None A
Which of the following
actions by PCDA (O) is not
correct in the case of
Funds paid by Field Such amount is Demand Acknowle
Cashier to Field Imprest noted in a demand Intimated to dgement DIDS is
9534 Holders? register respective PAO watched raised D
Over
ruling the
Which of the following Correspondence decision
actions by PCDA is in with GOI on Audit decision on of earlier
9535 order? routine matters Hypothetical Case CDA All A
Which of the following
actions is not prescribed
under SH Act, while Transfer the Grant leave to the
9536 inquiry is in progress? aggrieved woman aggrieved woman Both None D
Concurrent credit
Which of the following verification in Not signing in Not
actions of AO GE will you respect of LP Construction signing on
9537 not object in audit? Stores Accounts MER None A
Extension
of Tender
Opening
Which of the following Date
actions should not be Extension of After Due
done at all by the Buyers Amendment to the Tender Opening Date of
9538 of Defence? RFP Date Opening None D
Which of the following
actions will be taken
simultaneously at the
time of opening of new New CDA (O)
IRLA in respect of Army New Case file is Account Number
9539 Officer? opened is allotted Both None C
Which of the following Rendition of
activities Accounts section Monthly
of a PCDA/CDA does not Banking of Expenditure DID
9540 deal with? Regimental funds Returns to units schedules None D
Which of the following Collection of Rent Maintena
activities do not fall under & allied charges nce
the ambit of Engineer of Def. Buildings Services
Services provided by Care taking of leased to third to Def.
9541 MES? Defence Buildings parties Buildings None D
Which of the following
activities is not covered
under the definition of
Manufacturing as per the
9542 Factories Act? Washing Repairing Storing None D
Which of the following
acts are not supposed to
be done by Public Trying to solve the
Information Officer under problem of the RTI Interpret the
9543 RTI Act? Applicant information None Both D
Assisting the
executive
authorities to the
Establishing a fullest extent
personal contact possible in
with all the Army matters relating
Which of the following officers with whom to Settlement of
acts by LAO, you would he is concerned in outstanding audit
9544 say violation of Discipline? duty? objections Both None D
Which of the following
acts can be done by the Reporting
same officer in the case of ,
APAR in three tier system Reviewing Reviewing
otherthan in the case of Reporting, Reporting, , and
9545 Stenographers? Reviewing Accepting Accepting Accepting C
Undertaking
Which of the following occasional work
acts done by Government Undertaking of a literary,
servant without prior honorary work of a artistic or
sanction is violation of social or charitable scientific
9546 CCS Conduct Rules? nature character Both None D
Giving similar
Which of the following representation Seeking Direct
Acts would be treated as individually by a access to
violation of Discipline by a Group of PCDA/CDA to
9547 DAD employee? Employees meet personally Both None D

Which of the following Giving a Sub


acts, a Contractor can do Transfer of Contract to
without the knowledge of Contract to another specialist
9548 Accepting Officer of MES? another Contractor firm Both None D
Which of the following
acts, you would say
violation of conduct rules
by a government Taking temporary
9549 employee? Speculation loan from a friend Both None A
Permanent
Which of the following Advances
advances are not sanctioned for
compiled to Advances Local purchase of
9550 Head? Advance of Pay petty stores Both None A
Which of the following Advance
advances cannot be paid for
from cash assignment by Advance of TA/DA Medical
GE, though urgent in for Temporary Treatmen
9551 nature? Advance of Pay Duty t None C
Which of the following
advances does not require
to be posted in DHRs
maintained in Accounts House Building Advance
9552 Section Advance PC Advance of Pay None C
Which of the Following
Allowance in respect of
Prisoners of war will be
discontinued by PCDA (O) Specialist All the
9553 Pune? Para Allowance Allowance HAUCA three C
Which of the following
allowance is admissible Flying
along with Siachen Allowanc
9554 Allowance? HAFA HAUCA e None A

Which of the following All the


allowances are admissible allowance
to PBORs irrespective of All the peace s that are
period of their availing All Field station rationaliz
9555 leave? Allowances allowances ed None C
Which of the following
allowances is admissible
concurrently with SCCIA in
9556 respect of Army Officers? HAFA CFAA CMFAA HAUCA D

Which of the following Travelling Sumptuar


allowances is not a Bad Climate Island Duty Allowanc y
9557 compensatory allowance? Allowance Allowance e allowance D
Which of the following
allowances is not Special
admissible concurrently Para Reserve Commando
9558 with Para Allowance? Allowance Allowance Both None C
Which of the following
allowances is not
admissible in respect of Specialist
officer declared Prisoner Entire Pay and Allowanc
9559 of War? Allowances Para Allowance e HAUCA D
Which of the following
amounts need not be
deposited through MRO GPF Final
at the end of March Withdrawal
remaining Balance of Training amount in respect
9560 unexpended/paid? Grant of employee Both None B
Which of the following
appointments are known
as Tenure appointments
in respect of Army Lt. Gen of All the
9561 Officers? Chief of Army Staff DGAFMS AFMS three D
Which of the following are
claimed through proper
format (Not adjusted
through Part II O.O.) by camp kit All the
9562 Army Officers? Outfit allowance language awards allowance three D
Which of the following are Matters
excluded from Cost Appropriation of of Pure All the
9563 Accounts? Abnormal Costs Profit Finance three D
Which of the following are
not concerned with
verification of
Construction Accounts of
9564 GE office in general? PCDA Main Office AO GE RAO/LAO None A
Which of the following are
not diarized in Records
section of PCDA/CDA D.O.
9565 office? Bills Valuables letters None C
Which of the following are
not parts of Two Bid
System? (1) Technical Bid
(2) Commercial Bid (3)
9566 Initial bid (4) Final Bid 1,2 2,3 1,3 3,4 D
Which of the following are
not supposed to be
intimated through LPC by Date up to which Details of
9567 noting therein? Retrenchments paid pay None A
Which of the following are
represented by 15 digit Six tier
9568 number? classification DID schedules Both None C

Which of the following are Damages


required to be paid from caused to
DSE (Rent/compensation) Central Govt. Railways
when services of other building used by Use civil in
9569 departments are utilized? Defence office Aerodrome accident None D

Receipt Issue
voucher voucher
Receipt voucher of Issue voucher of of the of the
the consignor & the consignor & consignor consignor
Which of the following are issue voucher of receipt voucher & &
9570 same? the consignee of the consignee consignee consignee B

Sub
Contract
expenses
Which of the following are Hire charges of for special
treated as Direct Royalties charged plant when used processin All the
9571 Expenses? as a rate per unit for specific job g three D
Which of the following
aspects is not covered at Allotment
the Expenditure Angle Vetting of Draft of U.O.
9572 Stage of IFA proposal? Vetting of CST Supply Order Number None A
Which of the following
awards do not fall under Workmen's awards involving
the category of Charged Compensation Act refund of Security
9573 Expenditure payments? of 1923 Deposits Both None C
Which of the following
banks is authorized by RBI
to deal with Foreign HDFC All the
9574 Transactions? SBI Canara Bank Bank three D
Which of the following
banks is nominated by
MOD to function as HDFC
9575 treasury? Axis Bank ICICI Bank Bank None D
Which of the following Conversion of
can be claimed as a right Leave of one kind
under FRSR Part III Leave of leave into
9576 Rules? Leave another Both None D
Alternatio
ns
Which of the following necessiat
can be classified as ed by
original works for budget Extension of Special Repairs to Technical All the
9577 purposes? Runways Buildings reasons three A
Which of the following
can be found in the details
supplied by EDP Centre to
Pension Cell to complete
the LPC-cum-Data Sheet Details of Home
9578 in FS cases? Dependents Gallantry Awards Town None B
Which of the following
can be recovered from
Subsistence Allowance at Refund of
the option of suspended GPF All the
9579 employee? Income Tax GPF subscription Advance three C

Disagree
ment of
the
Accepting
officer
with
Remaks
Disagreement of of
Which of the following Disagreement of Reviewing Officer Reporting
can be treated as Adverse Reporting Officer with Reporting /Reviewin
9580 Remarks in APAR? with Self Appraisal Officer g officers None D
Which of the following
can be used for despatch
9581 of dak by post? Service Labels Franking Machine Both None C
Which of the following
can not be Office
reflected/accounted for Pay and Contingen
in Depot Contingent Pay and Allowances of cies
Return by ASC supply Allowances of Temporary Expenditu
9582 Depots? Pernabent laboour laboour re None C
conduct of the
servant is so He/she
grossly immoral does not
Which of the following that all possess
can tantamount to reasonable men good
misconduct that makes a will say that communi
Government servant liable Occasional Late he/she cannot be cation
9583 for disciplinary action? Attendance trusted skills None B

An officer
Which of the following If the move is attached to unit
cannot be classified as a undertaken in at another station
permanent move for an pursuance of tour on disciplinary
9584 army officer of inspection grounds Both a, b None C

Which of the following Refund of


cannot be recovered from GPF All the
9585 Subsistence Allowance? Income Tax GPF subscription Advance three B
Which of the following
cannot be recovered from
the GPF final Amount
accumulation of misappropriated
9586 employee? Government Dues by him Both None C
Which of the following
cases is included in
‘IRLA not
generated’ Report in Officers posted to Officers on
9587 PCDA (O)? Embassies abroad Deputation Both None C

Advance
of salary
is deemed
Excess IT to be
recovered in a salary due
month can be on the
Which of the following No cash refund of adjusted by under date
cases is true with IT can be made recovery in next when the
reference to recovery of without the month if it is in advance
Income Tax from Pay and authority of IT same financial is All the
9588 allowances? Officer year received three D
Which of the following
casualties in respect of Grant of
Army officers is not Military
published through Part II Admission to Discharge from Service All the
9589 Office Orders? Hospital Hospital Pay three C
Which of the following
casualty in respect of DAD
Employee is not required
to be published through
9590 Part II Office Order? Leave Retirement Both None D

Which of the following


Category is not prescribed
in respect of Training
9591 Establishments in Army? C B A None A
Which of the following
category of work does not Generatio
get covered under n of
9592 Internal Audit Report? Regulatory audit Loss of Revenue Revenue None D
Which of the following
cells does not function
under Ledger Wing of Pension
9593 PCDA (O)? Rent Cell Nominal Roll Cell cell PLI Cell D
Pension/L
Which of the following eave
cells/sub sections work Salary
under Accounts Section of Contributi All the
9594 PCDA (O)? PLI Field Cashier on three D
Cert. that
original
Which of the following demand
certificates you would placed on
look into while carrying normal
out audit of Bills on source
account of Local Purchase NAC from Normal Cert. that items has been All the
9595 of AOC supplies? Source not for stock cancelled three D
Which of the following
charges are not
reimursable for train Dynamic
9596 journey on tour? Premium Tatkal Tatkal fare None D
Which of the following
claims are of non
recurring nature and are
not passed through Audit Officiating Reimbursement
cage of IRLAs of Army Command of Medical Terminal All the
9597 Officers? Allowance charges (OPD) Gratuity three D
Which of the following
class of voucher PM is
operated by Accounts
Section of PCDDA (O) for
Monthly Pay and
Allowances of Army
9598 Officers? 1 2 4 5 C
Which of the following
clauses is a price safety
mechanism in a Rate Liquidated Repeat Security
9599 Contract? Damages Fall clause Order clause B
Which of the following Prefix/Suf
combinations is not fix to
admissible in respect of Prefix/Suffix to Prefix/Suffix to Regular
9600 Compensatory Leave? Regular Leave Casual Leave Holidays None D
Which of the following
components of CDA (O)
Account Number remains
9601 unchanged? First Second Third None C
Which of the following It does
conditions is true with not count
reference to Maternity It is debited to as service
leave of a female Leave is granted on Earned leave for All the
9602 government employee? full pay account pension three A

Which of the following Lump As


contracts is concluded for Item Rate Sum decided
9603 artificers work by MES? Term Contract Contract contract by GE A
Which of the following
controllers are involved in
the process of preparation
of Estimates for Defence CDA, All the
9604 Pension? PCDA (P) Allahabad CDA (PD) Meerut Chennai three A

Which of the following


Controls is not prescribed
in Parliamentary set up Administrative Accountin Audit
9605 India? Legislative Control Control g Control Control C
Which of the following
corps is responsible for
purchase of food stuffs for Army Medical Army Service Military All the
9606 Indian Army? Corps Corps Farms three B
Cheques issued
Cheques received recorded in the
Which of the following recorded in the cash book, but
create a difference in the cash book but not not presented to
bank balance as per cash deposited into bank by the
9607 book and Pass Book? bank beneficiaries Both None C
Which of the following
DAD offices deals with
payment of bills relating Jt. CDA
to third party payments of PCDA (AF) CDA (AF) New (AF) All the
9608 Air Force PSUs? Dehrudun Delhi Nagpur three B
Which of the following
DAD offices does not AO DAD
come under the ambit of MOD
Defence Accounting (Civil), IFA HQ
9609 Circles? PCDA (O) Pune PCDA (SC) Pune New Delhi (SC) Pune D
D.O.
letters
Which of the following addressed
Dak is diarized in to
Administration section PCDA/CD
(specifically) in a Regional Covers received A/Addl. All the
9610 PCDA/CDA office? Confidential covers from CGDA office CDA three D
Which of the following
days is treated as a
working day in respect of
a Government employee day on which
for the purpose of pay retiring on
9611 and allowances? Day of death superannuation Both None C
Which of the following Defence
deals with matters Defence Defence Ministerâ
relating to indigenous Minister’s Minister’s €™s
production of Defence (Production and Appellate Committe All the
9612 Stores? Supply) Committee Committee e three A
Which of the following
demands against an
employee transferred
from audit jurisdiction of House
one CDA to another is Building All the
9613 transferred through DEA? Advance of Pay Advance of TA/DA Advance three C
Which of the following
Departments is not Department of Military Armed
covered under MOD (Civil Defence Engineer Forces
9614 Estimates)? DAD Production Service Tribunal C
Which of the following
details is not recorded in
Last Pay Certificate issued
in respect of transferred Demands Home
9615 official? Date of Birth outstanding Town None C
Which of the following
details need not be
required to be mentioned Reasons for
by the applicant under RTI seeking
9616 act? Contact details information Both None B
Which of the following
Disciplinary proceedings
are supposed to be
completed before
retirement of the charged
9617 official? Major Minor Both None B
TA/DA
Which of the following do claims of Pay & All.
not pass through Cash Ind. Of Civilian
Assignment Cash book of Office Contractors Employee Employee
9618 GE Contingencies payments s s D
Which of the following
document is not diarized
in the Records Section of
9619 CDA office? Bill Valuable Letter None D
Which of the following
document is not required
to be verified while
auditing local purchase
9620 bills? Sanction CRV Invoice None D

Which of the following


documents are not Construti
fowarded to CDA through on
9621 AO GE every month? MER Cash Book Accounts None C
Which of the following
documents are sent to AO Contracto
GE for audit along with r’s
final bills of MES Measurement order All the
9622 contracts? Book Works Diary book three A
Which of the following
documents is diarized as
Valuable in a Regional All the
9623 CDA Office? LTC claim G.P. Note CEA Claim three B
Which of the following
documents is not received
along with Debit Scrolls
from Focal Point Branches Paid Emergency
9624 of Banks? Paid Cheque Cash Requisition Both None D

Which of the following


documents is not relevant
for opening of IRLA of
newly commissioned Government Form
9625 Army Officer by PCDA (O)? Part II order sanction ‘A’ LPC D
Which of the following
documents is not required
to be submitted by
Government servant, who Advertisement in Gazette
requests for change of his Deed in the prominent local Notificati
9626 Name? prescribed form news paper on None D
Which of the following
documents is not required
to open a IRLA in PCDA
(O) in respect of Officer Part II order
granted commission in regarding
9627 Army? Commission order reporting to duty LPC None C
Which of the following
documents need not be
submitted to DPC for their
recommendations
regarding promotion of Recruitme
9628 employees? Seniority list APARs nt Rules None D
Which of the following
documents need not be
submitted to Paying Ink signed
Authority for payment copy of
9629 along with the Bill? CRV Supply Order invoice None D
Which of the following
documents need not be
verified in audit of Ration Service
9630 Returns? Part II order LPC Book None C
Which of the following
does not apply to the Change of
upgradation under Designati All the
9631 MACPS? Seniority Roster Reservation on three D
Commitm
ent by the
third
Which of the following party that
does not become a factor they will
for consideration by refund in Fulfillmen
PCDA/CDA to release Legal case t of
9632 provisional payments? Urgency complications required liability C
Which of the following
does not come under Semi
Behaviour wise Variable
classification of Variable overhead
9633 overheads? Fixed Overheads Overheads s None D
Which of the following
does not come under Percentage Rate Item Rate
9634 Measurement Contracts? Term Contract Contract Contract None D
Which of the following
does not come under Behaviour Element
9635 Overhead classification? Functions wise Cost wise wise wise B
Which of the following
does not come under the
ambit of valuable
documents while diarising Indemnity
9636 in a CDA office? Complaint Cheque Bond None A
Which of the following
does not come under the
purview of the definition Purchase order for
9637 of Contract as per DPM? items of stores Price Agreement None Both C
Which of the following Earnest
does not fall under Money
9638 “Deposits― Security Deposits Field Deposits Deposits None C
Which of the following
does not fall under the
ambit of appropriation Expenditu All the
9639 audit? Transaction audit Sanction audit re audit three A
Recovery
Which of the following of LF &
does not fall under the Payment of rent, Allied
9640 ambit of Barrack services? Quartering rates & taxes charges None D

Estates of
Which of the following deceased
does not fall under the Unissued pay and Office allowance men and
9641 ambit of public fund? allowances fund deserters None D
Which of the following
does not fall under the
ambit of types of Service
9642 contracts? Rate Contract Price Agreement Contract None D
Optimal
Which of the following Resource
does not fall under the Managem
broad categories of ent/Econ
Internal Audit Report omy
submitted by PCDA/CDA Generation/Loss Suggestio
9643 to CGDA? Regulatory audit of Revenue n None D
Which of the following
does not fall under the Sanctions
categories of sanctions to
and orders affecting Rules and general Grants and Expenditu
9644 financial transactions? orders appropriations re None D
Which of the following
does not fall under the
category of
‘valuables’ for the Service
purpose of diarizing in a Medical History Record of
Regional PCDA/CDA Sheet Roll of a sheet of a DAD a DAD
9645 office? PBOR employee employee None D
Which of the following
does not fall under the
category of Advances in Sector K - Sector F-
Defence Service Sector L - Suspense Deposits and Loans and
9646 Accounts? & Advance Advances Advances None D

Which of the following Bad


does not fall under the Free Passage by Climate Hard Area
category of Compensatory Travelling Air to a place Allowanc Allowanc
9647 Allowance? Allowance outside India e e B
Which of the following
does not fall under the
category of Movable
Property as far as CCS
Conduct Rules are
9648 concerned? Radio Motor Cycle Shares None D
To verify
whether
Which of the following To secure all Expenditu
does not fall under the To verify receipts are re is To
purview of primary completeness of brought to authorize prescribe
9649 function of audit? accounts account d rules D
Which of the following
does not form a broad Generatio
category covered in the n of
9650 Internal Audit Report Regulatory Audit Loss of Revenue Revenue None D
total outstanding
liabilities of the external
Central debt
Which of the following Government on total outstanding valued at
does not form part of the security of the liabilities in the current
Central Government Consolidated Fund public account of exchange
9651 Debt? of India India rates None D
Which of the following
does not form part of
Classification of cost on Pre-determined Standard
9652 the basis of time? Historical Costs costs Costs None D
Which of the following
does not form part of Semi
Classification of cost on Direct/Ind
9653 the basis of traceability? Direct costs Indirect costs irect costs None C

Which of the following


does not form part of Pre-
determined costs while
doing Classification of cost Pre-determined Standard
9654 on the basis of time? Historical Costs costs Costs None A
Which of the following
does not form part of Coste Schedule of Contractor's
9655 Technical Sanction? works Percentage None Both C
Which of the following
does not have a Proforma
Account in RBI, CAS
9656 Nagpur? Defence Home Ministry Railways None B
Which of the following
does not have a sub office CDA (Funds)
9657 under them PCDA (O) Pune Meerut Both None C
Which of the following Beyond
does not indicate the Economic Serviceabl
9658 condition of stores? Surplus Unserviceable Repairs e A
Which of the following
dues is not posted in the
Demand Register by Pay
sections of PCDA/CDA Advance
9659 office? Licence Fee bills Advance of GPF of Pay None A
Which of the following
entries in a cheque should
be free from any Name of the Name of the All the
9660 alteration? Treasury payee Amount three B
Which of the following
EOL granted automatically
count as qualifying service due to inability of for pursuing
for pension and an officer to join or higher Technical
increments without any rejoin duty on a/c and Scientific
9661 further sanctions? of Civil commotion Studies Both None C
Which of the following Errors of Compens
errors cannot be traced if Ommission in Errors of ating All the
9662 trial balance is tallied? Journal commission Errors three D
Which of the following
Examination is not
conducted by UPSC for
recruitment of University
Commissioned Officers of Entry
9663 Indian Army? NDA CDSE Scheme None C
Which of the following
expenditure does not Expenditure out of Expenditure out Charged
require vote by Consolidated Fund of Contingency Expenditu
9664 Parliament of India Fund of India re None C
Which of the following
expenditure does not Charged
require vote by Consolidated Fund Contingency Fund Vote On Expenditu
9665 Parliament? of India of India Account re D
Stores
issued
from
Which of the following fall Stores issued by Army to
under “Payment Book Stores transferred Supply Depots to Navy/Air All the
9666 debit issues “? between units units force three C
Which of the following fall
under the ambit of
9667 Original works? Authorized works Special Works Both None C
Which of the following fall
under the ambit of public Un issued Pay and Office Allowance Estates of All the
9668 funds? allowances fund Deserters three D

Which of the following


form part of final accounts
prepared by business at Balane All the
9669 the end of the year? Trading P&L Sheet three D
Which of the following Discretionary All the
9670 form part of fixed costs? Committed costs costs Step costs three D
Which of the following
forms of Deposits do not
pass through the
9671 Government accounts? Cash Other than Cash Both None B
Which of the following
forms of security deposits Amount deducted
are accounted for through from payments
cash book by Defence due to the All the
9672 Departments? Cash contractors FDRs three A
Which of the following Railway Station
function under ASC corps Mountain Armoured Operating Transport
9673 of Army? Regiments Regiments Coys Offices D
Which of the following
grade in DAD is not filled
through Direct Senior
9674 Recruitment? MTS Clerk Auditor Auditor D

Which of the following


grants is specifically made
to improve and maintain
the efficiency of Army Signal works All the
9675 Static Signal Installations? TTEIG services Grant ACG three B
Which of the following
Grievance Redressal
System is established for
the benefit of General All the
9676 Public in India? RTI CPGRAMS CVC three B

Which of the following Civil Hired


9677 heads is a suspense head? Pay and allowances MROs Transport HBA B
Which of the following
houses is not subject to
9678 dissolution? House of People Council of states Both None B
Which of the following
includes an anticipated
contractor’s
percentage based on the Approxim Costed
appreciation of market ate Schedule
9679 trends? Rough Cost Indication of Cost Estimates of works D
Which of the following
Indian Accounting
Standards prescribes
about Accounting for fixed
9680 assets? AS-6 AS-8 AS-9 AS-10 D
Which of the following
Indian Accounting
Standards prescribes
about Accounting for
9681 taxes on income? AS-6 AS-10 AS-22 AS-25 C
Which of the following
Indian Accounting
Standards prescribes
about Cash Flow
9682 Statement? AS-1 AS-2 AS-3 AS-4 C
Which of the following
Indian Accounting
Standards prescribes
about Contingencies and
Events occuring after
9683 Balance Sheet Date? AS-1 AS-2 AS-3 AS-4 D
Which of the following
Indian Accounting
Standards prescribes
9684 about Depreiation? AS-3 AS-4 AS-5 AS-6 D
Which of the following
Indian Accounting
Standards prescribes
about Valuatin of
9685 Inventories? AS-1 AS-2 AS-3 AS-4 B
Which of the following Nominees for the
information is not purpose of PF,
9686 reflected in the LPC? Family particulars DCRG etc. Both None C
Which of the following Deterioration of Non
irregularities cannot be Irregular stores due to maintena
placed in MFAI Report by maintenance of inadequate nce of
9687 PCDA/CDA office? accounts storage accounts None D
Preparation of rent
Which of the following is rolls for person
a duty of the Accounts occupying factory Attendance of
9688 Office in Factory? quarters Auction Sales Both None C
Which of the following is
a method used to convert
net profit into net cash
flows from Operating
9689 Activities? Dirct Indirect Both None C
Superviso
Which of the following is r's
9690 a variable cost? Rent Material salary Insurance B
Which of the following is a
compulsory deduction LF &
from Subsistence Repayment of Allied All the
9691 Allowance? Income Tax Advance Charges three D
Which of the following is a
content of outcome
9692 budget? Normal Savings Surrenders None Both D
To interfere with To apply
administrative the rules
Which of the following is a To prescribe rules application of and All the
9693 function of audit? & orders orders and rules orders three C
Which of the following is a Scrutiny of Prescribing Rules
9694 function of audit? Disciplinary action and orders Both None A
Which of the following is a Travelling
kind of compensatory sumptuary Free Passage by Allowanc All the
9695 allowance? allowance Sea or air e three C
Which of the following is a
9696 liability Bills receivable Bills payable Both None B
Which of the following is a All the
9697 liability Capital Bank Overdraft Creditors three D
Which of the following is a Outstanding
9698 liability Acrued Income expenses Both None B
Which of the following is a
liability in the books of Deposit received Deposit with
9699 Ram? from Shyam Shyam Both None A
Which of the following is a outstanding Income received
9700 liability? expensses in advance Both None C
Salaries
Which of the following is a Pre paid not yet All the
9701 liability? Acrued Rent Advertisement paid three C
Which of the following is a
9702 liability? Bank Overdraft Bank Loan Both None C
Which of the following is a Withholding of Withholding of
9703 major penalty? promotion Increments Both None D
Late
Which of the following is a Inquiry Attendan
9704 misfit? Charge Sheet Witness Officer ce D
Which of the following is a Insurance All the
9705 nominal account? Rent Interest c three D
Which of the following is a
not section of PCDA
9706 (Navy) Imprest Local Audit Wages None D
Which of the following is a All the
9707 real account? Furniture Goodwill Patents three D

Which of the following is a Depreciati All the


9708 semi-variable overhead? Rent of building Material on three C
Which of the following is
‘odd’ when Approxim
compared to the other ate Stock
9709 three? Rough cost Indication of cost Estimate Book Rate D
Which of the following is
admissible for Army
Officers but not for
9710 PBORs? Annual Leave Sick Leave Furlough None C
Which of the following is
admissible for PBORs but Casual
9711 not for Recruits? Annual Leave Sick Leave Leave None D
Communi
cation to
Public
Which of the following is about
advantage of Performance priorities All the
9712 Budget? Accountability Transperancy and goals three D
Which of the following is
9713 an asset? Bills receivable Bills payable Both None A
Which of the following is
an Inter Service Army Purchase
9714 Organization? MES Organization Both None C
Which of the following is
an Inter Services College of Defence
9715 organization? Management DG MAP Both None C
Which of the following is
an optional deduction
from Subsistence Cooperative
9716 Allowance? PLI Premium Society Dues Both None C
Which of the following is
asset in the books of Deposit received Deposit with
9717 Ram? from Shyam Shyam Both None B
Amount
due from
Which of the following is Pre paid Insurance All the
9718 asset? Acrued Rent Advertisement Co. three D

Which of the following is Children


chargeable to Conveyan Education
contingencies budget ce Allowanc
9719 allotment? DA arrears Advance of Pay Charges e C
Which of the following is
classified under incentive Differential Piece
9720 scheme for labour? Rate Piece Rate Time Rate None A
Which of the following is
considered as a part of
Basic pay for the purpose
of calculation of Dearness Non Practicing Personal
9721 Allowance? Allowance Special Pay Pay None A
Which of the following is
considered as a part of
Basic pay for the purpose Military
of calculation of House Non Practicing Service
9722 Rent Allowance? Allowance Special Pay Pay None D
Which of the following is
considered as Deferred
Monetory benefit, while Dearness Profit Subsidise
9723 calculating Labour cost? Basic Wages Allowance Bonus d food C

Which of the following is


considered as half day for Fourth
the purpose of calculation Saturday
of Audit Fee in respect of Second Saturday of the
9724 Cantonment Boards? Saturday of the month month None D
It is
It does not charged
require on the
Which of the following is submission for Contingen
correct with reference to It is voted by the vote by cy fund of Both b &
9725 Charged Expenditure? parliament parliament India c B
MFAI
report is
rendered
in two
parts with
each
MFAI Report MFAI having
Which of the following is MFAI report is contains 4 report is two
correct with reference to rendered half sections A,B,C & addressed sections
9726 MFAI Report? yearly D to CGDA A,B D
Which of the following is
correct with reference to It is a minor It is a major It is not a
9727 Recorded warning? penalty penalty penalty None C

Which of the following is


covered under the
definition of work place as Transportation
per Sexual Harassment of provided by the Cooperative
9728 women at work place Act? employer Society Both None C
Which of the following is
diarized as special dak in a Important
Regional PCDA/CDA communication Confident
9729 office? from A.H.Qrs. Indemnity bond Complaint ial Dak A
Which of the following is
diarized as valuable by Important
Record Section of Armed Forces GOI
9730 PCDA/CDA Main Office? Indemnity Bond Signal letters None A
Which of the following is
diarized as valuable in a All the
9731 CDA Office? Indemnity Bond Reminder Complaint three A

Which of the following is


9732 different from the others? NPS GPF DSOPF AFPPF A

Which of the following is


9733 different from the others? S-1 form T PIN/ I PIN SCF CCO- 9 D
Costing methods
Which of the following is different across Absence of
disadvantage of various Greater degree of
9734 Performance Budget? departments Accountability Both None A

Income of
Proprieto
Which of the following is r received
finally adjusted to Capital Drawings by by All the
9735 in Balance Sheet? Net Profit or Loss Proprietor business Three D
Which of the following is Advance of TA on Advance All the
9736 Interest Free Advance? Transfer Medical Advance of LTC three D
Which of the following is
irrelevant as far as
Defence Proforma Bank Paid
9737 Account is concerned? OMROs DMROs Scrolls Cheques A
Which of the following is
known as Consignor LAOs
9738 copy? A B copy C D D
Which of the following is
known as initial book of
records in the double Trial All the
9739 entry system? Journal Ledger Balance three A
Which of the following is Artillery
not a Cat 'A' CDM Centre,
9740 Training Establishment? Secunderabad CME Pune Nashik None C
Which of the following is Compassionate Complementary Retiring Invalid
9741 not a class of pension? Allowance Pension Pension Pension B
Which of the following is Savings due to
not a content of outcome non
9742 budget? Normal savings implementation None Both C
Which of the following is
9743 not a cost centre? Workshop Personnel Process None D
Which of the following is Job Terminal
9744 not a costing method? Standard costing Process costing costing Costing A
Which of the following is Marginal Job
9745 not a costing technique? Historical costing Standard costing costing costing D
Garrison
Which of the following is Regional Audit Engineer
9746 not a DAD Office Local Audit Office Office Office None C
Bharat
Hindustan Electronic Engineer
Which of the following is Aeronautics Ltd. Bharat Dynamics s Ltd. India Ltd.
9747 not a Defence PSU? (HAL) Ltd. (BDL) (BEL) (EIL) D
Departme
nt of
Departme Defence
nt of Research
Which of the following is Defence and
not a Department under Department of Department of Productio Developm
9748 Ministry of Defence? Defence Defence Finance n ent B
Which of the following is
not a Designation of MES
9749 officers? GE CWE CE EE D
Which of the following is Long term
not a disadvantage of planning against
9750 Performance Budget? Rigidness Budget period Both None D
Which of the following is
not a disadvantage of Focus only on Lack of
9751 Performance Budget? targets Transperancy Both None B
Which of the following is
not a division functioning
under the Department of
Ex-Servicemen Welfare of Resettlement Pension
9752 Ministry of Defence? Division Finance Division Division None B
To
Prescribe
Financial
Which of the following is Payment & Rules and
9753 not a duty of DAD? Accounting Internal Audit orders None C
Pre
scrutiny
Which of the following is Participation in of Supply
9754 not a duty of IFA? Vetting of RFP TPC/PNC Orders None D
Which of the following is
not a duty of MES with
reference to buildings and
installations for the Security
purpose of Defence Maintenance of
9755 Services? Original works services buildings None C
Assessment of Rent Maintenance and Constructi
Which of the following is of buildings lent to operation of on of air
9756 not a duty of MES? third parties pumping stations fields None D
Maintena
nce of
trees
Holding of stores within
Which of the following is Operation of for mobilization unit
9757 not a duty of MES? pumping stations reserves premises All C
Issue of
No
Clearance of TA/DA Demand
Which of the following is Advances drawn by Certificat
not a duty of T wing of Army Officers from Adjustment of es in NE
9758 PCDA (O) Pune? Imprest holders MROs cases None D

Which of the following is


not a duty of the Accounts Record of Time and Valuation of
9759 Office in Factory? wages Materials Both None D
to point out any To recover the
short claim made Governmentdues
Which of the following is by an officer and from the
not a duty of the help him to get his employee
9760 Department? dues correctly promptly Both None D

Which of the following is Respondi


not a financial advice ng
rendered by PCDA/CDA as Original Financial Originating Financial
9761 a part of Internal Audit? Advice Financial Advice Advice None B

Which of the following is Cash Flow


not a Financial Statement Statement of Statemen
9762 prepared by Companies? Balance Sheet Retained Earnings t None D
Superviso
Which of the following is r's
9763 not a fixed cost? Rent Insurance salary D
To see
that rules
are
Which of the following is To verify the To prescribe rules applied
9764 not a function of audit? accounts and orders properly None B
CDA
Which of the following is (Army)
9765 not a functional CDA PCDA (O) Pune PCDA (N) Mumbai Meerut None C
Army
Which of the following is Purchase
not a Inter Service College of Defence National Defence Organizati
9766 Organization? Management College on None D
Which of the following is
not a kind of Letter of Authorize
9767 Credit? Revocable Irrevocable d None C
Non
Which of the following is Banking
9768 not a kind of treasury? Defence Treasury Banking treasury Treasury None A
Which of the following is Withholdi
not a Major penalty that ng of
can be imposed on a Compulsory Removal from promotio
9769 Government Servant? Retirement service ns None C
Dismissal
Which of the following is Compulsory Removal from from
9770 not a major penalty? Retirement service service None D
Which of the following is
not a manufacturing
Establishment as far as
audit by LAO is Military Dairy Station
9771 concerned? Young Stock Farm Farm Bakery H.Qrs D
Which of the following is
not a Manufacturing
Establishment as far as
audit by LAO is ASC All the
9772 concerned? Supply Depot Military Farm Bakery three A
Which of the following is
not a method of Diminishing
9773 Depreciation? Fixed Instalment balance Depletion None D
Depreciati
Which of the following is on fund
not a method of Reserve for investme
9774 Depreciation? Sinking fund Depreciation nt None D
Which of the following is
not a method of
9775 Depreciation? Annuity Sum of digits Both None D

Reduction
to a lower
time scale
Which of the following is of pay
not a minor penalty that with
can be imposed on a withholding of cumulativ
9776 Government servant? Censure promotions e effect Both b, c C
Withholdi
ng of
Which of the following is Recordable promotio
9777 not a minor penalty? Censure warning n None B
Which of the following is
not a mobile formation in
9778 Indian Army? Corps Brigade Division Sub Area D
Which of the following is Corps
9779 not a mobile formation? Brigade HQrs Station HQrs HQrs DIV H.Qrs. B
Which of the following is
not a movable property in
the context of CCS
9780 Conduct Rules? Radio Horse Boh None D
Which of the following is
not a part of 6 tier Sub
classification of Minor
9781 Government Accounts? Sub Major head Sub head head None C
Which of the following is
not a part of
accounts/reports/returns
submitted by Military
Farm submitted to Store
Section of CDA for Capital
9782 scrutiny? Revenue Account Cash Account Account None A

Cash flow
Which of the following is Cash flow from Cash flow from from
not a part of classification Operating Investing Financing
9783 of cash flows? Activities Activities Activities None D
GPF
DA paid payments
Which of the following is to to
not a part of Consolidated HBA paid to IT recovered from employee employee
9784 Fund of India? employees employees s s D
Which of the following is
not a part of Defence
Budget Demand for Grant Ordnance
9785 under Revenue? Army Factories R&D None D

Which of the following is


not a part of six tier Minor
9786 classification of accounts? Sector Major head head Sub head A
Which of the following is
not a phase of planning
right from the initiation of
demand to acceptance of Administrative Technical Financial
9787 contract by MES? Planning Planning Planning None C
Which of the following is
not a prescribed method
to maintain Petty Cash
9788 Book? Analyitical System Imprest System Both None D
Which of the following is
not a prescribed schedule
in the Contract
Agreements concluded by Schedule
9789 MES? Schedule B Schedule D of Credit None D
To
ascertain
Which of the following is To ensure that an To ascertain the
not a purpose for which officer is paid only ledger wing Effective
Central Index is one section at a dealing with status of
9790 maintained in PCDA (O)? time particular IRLA Account None D
Which of the following is
not a ratio classified as
per Functional Market
9791 Classification of Ratios? Profitability Turn over Test None D
Which of the following is
not a ratio classified as Cost of
per importance i.e. Goods
Primary or Secondary Contribution of sold to
9792 Ratios? Profit to Capital Sales to Profit sales None D
CDA
Which of the following is CDA (CSD), CDA, (Army) CDA,
9793 not a Regional CDA? Mumbai Secunderabad Meerut Chennai A
PCDA
Which of the following is CDA (Army) (SWC)
9794 not a Regional CDA? Meerut CDA Chennai Jaipur None D
To
maintain
pay
accounts
of civilian
To conduct post gazetted
audit of Railway officers
Which of the following is Warrants in posted to
not a responsibility of To supply funds to respect of army operation
9795 PCDA (O)? Field Cashier officers al areas None D
To supply
Which of the following is To maintain Pay funds to
not a responsibility of Accounts of Audit of Field Record
9796 Regional PCDA/CDA? JCOs/ORs Imprest Accounts Offices None D
Which of the following is Central
not a section of PAO Control ORs
9797 (ORs)? Records section Imprest section Section section D
Which of the following is
not a section of PC of A Productio
9798 Kolkata? Internal Audit Railway n Costing D
Which of the following is
not a section of Regional All the
9799 CDA? Imprest Wages Costing three D

Which of the following is


not a Old
section/wing/cell/sub Permanent Records
9800 section of PCDA (O) Pune? Record Section Record Section section None C
Which of the following is Commuti
not a separate part in the on of
9801 Pension Budget? Defence Pension Civil Pension Pension None C
Which of the following is
not a source to obtain Transfer from
Stores stocks in Depots other depots,
and Manufacturing Purchase from units &
9802 Establishments? foreign countries formations Both None D
Which of the following is
not a stage of Receipts
9803 Appropriation Audit? Sanction Audit Expenditure Audit Audit None C
Watching
Which of the following is Expenditure Re
not a stage out of 3 stages Initial distribution against appropria
9804 of Budgetary Control? of Grants Allotments tion None D
Which of the following is single
not a standard method of Advertised Tender Limited Tender Tender
9805 obtaining bids? Enquiry Enquiry Enquiry None D
Which of the following is Withholdi Withholdi
not a statutory ng of ng of
punishment under CCS increment promotio
9806 (CCA) Rules? Warning Censure s n A
Which of the following is AO GE
not a sub office of (Factories
9807 Regional CDA AO GE (R&D) AO GE (AF) ) None D
Which of the following is Area
not a sub office under Accounts
9808 Regional CDA? LAO AO GE Office None D
Which of the following is
not a sub target for Promotin
coverage prescribed g Sports
9809 under outcome Budget? Women Weaker sections Activities None C
Which of the following is
not a Training Institute of DPTI All the
9810 DAD? OTI Gurgaon RTC Hyderabad Allahabad three B
Which of the following is Non-Banking Defence
9811 not a Treasury? Banking Treasury Treasury Treasury None C
Which of the following is
not a type of Arbitration
9812 Award? Declaratory Executory Interim None D
Which of the following is Shelters as a
not a type of Operational Lightening substitute to
9813 Work? protection tentage Both None D
Which of the following is
not admissible for a
patient under CSMA rules
to obtain treatment at DA for journey All the
9814 outstation? TA period Halt DA three C
Which of the following is
not admissible to a
Defence Civilian when
transferred from one
station to another Advance
9815 permanently? Transfer Grant Advance of TA/DA of Pay None C
Which of the following is
not an auditable
document prescribed for Unit vehicle
9816 POL Accounts of a unit? Register Part II order Car diary None B
Which of the following is
not an auditable
document prescribed for Unit Vehicle Vehicle
9817 POL Accounts? Register Part II Order Log Book Car Diary B
Which of the following is
9818 not an intangible asset? Goodwill Copy right tradmark None D

Which of the following is


not classified under the
category "Buy"
as per DPP 2013, based on Buy
9819 source of procurement? Buy (Local) Buy (Global) (Indian) None A
Which of the following is
not compiled through GPF Final Constructi
Class 9 P.M. though Pay and Travelling withdraw on of
9820 pertaining to MES? Allowances expenses als Building D
Which of the following is Cash security Deposits for Earnest
not compiled under the Deposits by works to be done Momney
9821 Deposits Heads? Contractors for local bodies Deposits None C
any privilege or
benefit which is
Which of the following is capable of being
not considered as part of estimated in Travelling
9822 wages? money Allowance Both None B
It can be
paid by
one
governme
nt to
employee
s of
Which of the following is It is paid for work another
not correct w.r.t of occasional governme
9823 Honorarium? character It is taxable nt None D

Test Audit
Which of the following is is not
not correct with reference done for
to audit of Cantonment Audit is done by Audit fee is Cantonm
9824 Boards Accounts? DAD recovered by DAD ent Board None D
CIC can
be
Tenure of CIC is 5 reappoint
years or 65 years ed for
Which of the following is CIC tenure is 5 of age whichever another
9825 not correct? years is earlier tenure None C

It can be fee is paid


recurring out of
Fee does not Some part of fee or non Consolida
Which of the following is include unearned is to be credited recurring ted Fund
9826 not correct? income to Government payment of India D
Which of the following is
not counted as regular
service for the purpose of
grant of up-gradation Study
9827 under MACP Scheme? Deputation period Foreign service Leave None D

Which of the following is Service rendered


not counted as service for before attaining Period of dies-
9828 the purpose of pension? the age of 18 years non Both None C
Which of the following is Review of
not covered under Changes in form Works
Appropriation Accounts and classification in Miscellaneous Expenditu
9829 Report? the accounts observations re None D

Which of the following is


not covered under the
ambit of Goods which are
procured by Government Technolo
9830 Departments? Articles Material gy None D
Which of the following is
not covered under the
category of awards given Explanato
9831 by Arbitrator? Executory Declaratory ry None C
Which of the following is
not covered under the
definition of information
9832 as per RTI Act? Samples Models Opinions None D
Which of the following is
not covered under the
definition of Record as per
9833 RTI Act? Document Image Opinions None C
Which of the following is
not covered under the
definition of Right to Inspectio
Information as per RTI n of
9834 Act? Taking Notes Taking samples Records None D
Which of the following is
not covered under the
definition of work place
under the Sexual
Harassment of women at Private Sector Sports
9835 work place Act? Hospital Organisation Stadium None D
Which of the following is
not defined under Public Estate of
9836 Funds? Office Allowances Deserters Both None D
Which of the following is
not diarized as Valuable in
9837 the PCDA/CDA Office? G.P. Notes complaint Cheque Draft B
Which of the following is Leave
not exempt from Income Encashment of Travel
Tax for Central Commuted value leave on Concessio
9838 Government Employees? of Pension retirement n None D
Which of the following is
not in order as far as Should be
objection statements brief,
issued by Audit and their legible &
construction are Language should Should be in intelligibl All the
9839 concerned? be courteous personal terms e three B

Which of the following is Prepared


not in order with No separate Loss at
reference to Barrack statement is they can be Replacem
9840 Damages? required included in LF bills ent cost None B
Which of the following is Obligator
not met out of Vote on Pay and Expenditure on y
9841 Account? Allowances New Services Expenses None B
Which of the following is
not received along with
Field Imprest Account as a Acquittance Rolls Record Office
9842 supporting document? summary Advances MRO FTCR B

Which of the following is Imp. Irregularities Irregularit


not reflected in Report of noticed in ies
C&AG of India submitted internal audit by noticed in
9843 to Parliament of India? Sanctions of GOI DAD Test audit None D

Which of the following is


not regular part of Regular Defence
Army, but controlled by Regiment of Security
9844 Army H.Qrs.? Pioneers Corps Artillery Corps None C
Which of the following is
not relevant to Schedule B Schedule Credit
9845 stores? USR Baby Indent of Credit USR C
Consignee
Which of the following is Receipt
not required in audit of Consignment Certificat
9846 CHT Bills? AT Note Note e CRV D

Which of the following is Degree of


not taken as base for cost Traceabili
9847 classficiation? Time Volume ty None D
Which of the following is
not taken into account
while calculating
Emoluments of an
9848 employee? Basic Pay DA HRA None C
To
establish
mechanis
To ensure that Expenditure is m to
Which of the following is expenditure does incurred for the detect
not the duty of Controlling not exceed purpose for which Irregularit
9849 Officer? allocation fund is allocated ies None D
Payment
Payment of of TA/DA,
pension to Supply of LTC
Which of the following is Maintenance of widows of funds to claims of
not the function of PCDA DSOP accounts of deceased army Field army
9850 (Officers) Pune? Army Officers officers Cashiers officers B
Which of the following is Effectiven
9851 not three Es of Audit? Economy Efficiency ess Estimates D
Which of the following is
not treated as Gift for
disciplinary purpose when
dealing with Private Casual All the
9852 persons? Free Lodging Free Boarding Meal three C
Which of the following is
not treated as gift under
CCS Conduct Rules 1964
when accepted from third Lift while Free
9853 parties? Free Lodging travelling Boarding None B

Draft para
can be
concurred
by any
CDA will allow 30 IDAS
Which of the following is CDA should return days of time to officer in
not true with reference to the draft para Command H.Qrs. CDA
9854 Draft Para? within six weeks to furnish reply office None C
Which of the following is Family
not true with reference to HAUCA if in issue Pension
officer reported as Pay will be will be will be
9855 Prisoner of war? continued discontinued released None C
It does not It is
contain cases of submitted It is
Which of the following is irregularities to submitted
not true with reference to It serves double detected in Parliamen once in a
9856 Report of C&AG of India? purpose Internal Audit t year B
Data is
Which of the following is taken
not true with reference to It is prepared It is prepared in from DP
9857 Schedule III? sectionwise duplicate Sheets None D
Admissibl
Which of the following is e for
not true with reference to If it results in total transfer
the un-availed Joining EL at credit within
Time of Government Maximum is 15 exceeding 300 same
9858 Servants credited to EL? days days it is ignored station None C
Each
section
will be
After 200 pages, given a
Which of the following is There should be fresh volume of separate
not true with referene to one subject only the file is series of
9859 system of filing? for one file opened? numbers None B
Which of the following is
not used as basis of
9860 accounting? Cash Accrual Hybrid None D
Which of the following is
paid from Civil Estimates Department of Defence Accounts
9861 of MOD? Defence Department Both None C
Which of the following is Independ
part of mobile formation ent Sub
9862 of Indian Army? Sub Area Corps Area Area B
Which of the following is Managem
purely optional for ent
companies to maintain Financial Accountin
9863 records? Accounting Cost Accounting g None C
Which of the following is
reflected in construction
accounts and MER but not
reflected in Punching
9864 Medium by AO GE? CP voucher ISA voucher Both None A
Which of the following is
reimbursable furing LTC Expenditure on
9865 for employees? Daily Allowance local journeys Both None D
Which of the following is
responsible for
coordinating and
indicating general Chiefs of
direction of policy for Defence Ministers Defence Research staff
scientific research relating (Production & and Development committe
9866 to Defence? Supply) Committee Council e All B
Which of the following is
supposed to be retained GOI
forever in a PCDA/CDA APARs of DAD sanctions DAD –
9867 office? personnel Master Note Book /orders Pay Bills C
Which of the following is
the Central Government
Portal used for Grievances
9868 Redressal? GeM CPGRAMS Both None B
To
Present
audited
accounts
of
To certify expenditu
Which of the following is To certify that expenditu re from
the object of To certify that expenditure is re is appropria
Appropriation Accounts of expenditure is covered by within tions of
9869 Defence Services? authorized Sanction allotment the year D
Which of the following is
treated as class of indirect
expenditure by Ordnance
9870 Factories? Fixed Charges Variable Charges None Both D
Life
Insurance
policy
(Premium
p.a.
Building exceeding
Which of the following is purchase two
treated as movable d on monthsâ€
property under CCS (CCA) Site purchased at spouse ™ basic
9871 Rules? Readily Built Flat Home Town name pay) D
Which of the following is
true with reference to
Bank Fixed Deposit They must be Interest should
Receipts submitted by a made out in the not pass through
9872 third party as a Security? name of CDA Govt. A/c Both None C
Amount
Which of the following is recovered
true with reference to on a
bearing covers received in They will be Postage must be contingen Both b &
9873 Defence units? refused paid t bill c D
It is
debited
against
HPL that
governme
It should be nt servant
Which of the following is It can be granted granted only with earns
true with reference to even when HPL is Medical subseque All the
9874 Leave Not Due? at credit Certificate ntly three C
Tender
documents need
Which of the following is Can be concluded not be submitted
true with reference to the with unregistered to PCDA/CDA for
9875 Short Term Agreements? contractors pre scrutiny Both None C
Time spent on
journey to the
place of study and
Which of the following is return to the place
true, when an army of posting on Study allowance
officer avails study leave completion study will be admissible
and draws study leave, will reckon during the period Both a, b
9876 allowance? as study leave of journey correct None A
Which of the following is
used to get an idea about
correctness of postings in Trial All the
9877 the ledgers? Journal Ledger Balance three C
Which of the following IT
project is used for AAO
9878 BSO work Vishwak Bhawan Nidhi Aashraya B
Which of the following IT
project is used for GPF
9879 work Vishwak Bhawan Nidhi Aashraya C
Which of the following IT
project is used for PAOs
9880 work Vishwak Tulip Dolphin Sulekha C
Which of the following IT
project is used for
9881 Regional CDA work Vishwak Tulip Dolphin Sulekha B
Which of the following
items are not admissible
out of the Contingent and Purchase of Indian Postal and
9882 Misc. charges? Railway Guide Telegraph Guide Both None D
Which of the following
items is not covered in Annual Review of Review of MES Changes Misc.
Appropriation Accounts of Balances under Expenditure in forms Observati
9883 Defence Services? heads of a/cs (Works) of a/cs ons A
Which of the following
items is not exempt from
9884 GST? Meat Dry Fruits Vegetable None D
Which of the following
items of cost is excluded Provisin for bad Income All the
9885 from Cost Sheet? Cash Discount debts Tax paid three D

Which of the following


items of expenditure can
be excluded from the levy
of Departmental Charges Little or no
9886 by MES in Deposit works? supervision Little use of T&P None Both C
Checking of
estimates for grant Engineer
in aid works services
Which of the following financed from for
items of work, MES is not Cantonment Engineer services Ordnance
9887 responsible? Boards for Army Factories None D

Which of the following


kind of payments
acceptable as receipts in
respect of payment issues
9888 done in ASC Retail shops? Cheques Cash both None B
Payments
to
Which of the following civilians
kind of payments can be Payments to serving in
made out of Field JCOs/Ors on Acq. Miscellaneous operation All the
9889 Imprest? Rolls expenditure al area three D
Which of the following
kinds of expenditure is not TA/DA for
covered under Annual Allowances for local
9890 Training Grant? field firing stores Artillery targets courses None D
Which of the following
kinds of expenditure is not Extra
supposed to be met out of Physical Training Establish
9891 ATG? Camp Requisites Stores ment None D
Which of the following
kinds of leave are not
9892 debited against EL? Maternity leave Child Care leave None Both D
Making
Which of the following Independent
LAO is not supposed to Rendering Financial enquiry from unit
9893 peform? Advice to units personnel Both None B
Which of the following
letter of credit can be
cumulative or non Confirme
9894 cumulative? Revocable Irrevocable d Revolving D
Which of the following
level of employees are not
eligible for air travel
9895 during TD after VII CPC 5 6 7 9 A
Loss
Which of the following disclosing
losses need not be defects in
reported to PCDA/CDA by procedur
9896 the units? Loss of Aircraft Loss of Helicopter e None D

Which of the following


Major Heads is a common
head which caters to all
Defence Services including
Army, Navy, Air Force,
Ordnance Factories, R & D
and Inspection
9897 Organisation? 2076 4076 Both None B
Which of the following
marking in Attendance
9898 Register is not correct? EL Classification LA P D
Which of the following
may be considered as
fraudulent alteration Rates
while scrutiny of Contract expressed
Agreements by Stores Different hand Over writings not only in All the
9899 section of CDA? writings in same CA attested figures three D
Which of the following
methods cannot be used
by MES for execution of Directly employed
9900 works? Military labour civilian labour Contract None D
Which of the following
methods is a Cost Price
Method used for pricing
of materials used for Base
9901 production? Inflated Price Simple Average Stock None C
Which of the following
methods is not a Cost
Price Method used for
pricing of materials used
9902 for production? FIFO LIFO HIFO None D
Which of the following
methods is not one and
the same form of Fixed
instalment method of Straight
9903 depreciation? Original cost Equal instalment line None D
Which of the following
methods is one and the
same form of Reducing
balance method of Diminishing Written down
9904 depreciation? balance value Both None C
Which of the following
methods of valuation of
material avoids price
fluctuations and gives an
acceptable figure for Weighted
9905 stock? Simple Average Base Stok Average HIFO C
Which of the following
methods of valuation of
material is also known as
replacement cost All the
9906 method? FIFO LIFO HIFO three B
Which of the following
Minor heads of
accounting is common to All the
9907 all services? 101 105 111 three D
Which of the following
months pay bill is
supposed to be retained
for 35 years in a CDA
9908 office? June December Both None C
Which of the following
need not be exhibited in
the Appropriation Losses due to
Accounts of Defence Irregular or over accidents – MT Unavoida
9909 Services? issues stores vehicles ble losses None C
Reasons
for
Which of the following approval
need not be mentioned in Sources from Whether work is of special
Admin Approval accorded, which head funds authorized or work (if All the
9910 when GOI is the CFA? will be provided special any) three C
Which of the following Reserve
need not be shown in the for Both B &
9911 books? Cash discount Trade Disount Discount C B
Permanen
t
Which of the following Retireme
need not be shown in the nt
LPC of a DAD employee Account
when transferred to the Number
jurisdiction of other Outstanding Month up to of
9912 PCDA/CDA? demands which paid employee None D
procedur
e in
maintaini
Which of the following ng the
needs to be brought to accounts
the notice of PCDA/CDA is not in
by the LAO in respect of prescribed accounts in conformit
Army Units and accounts are non- unsatisfactory y with All the
9913 formations? existent state rules three D
Which of the following
needs to be recovered Refund of
from Subsistence GPF All the
9914 Allowance? Income Tax GPF subscription Advance three A

Which of the following PCDA (O) All the


9915 office is a Functional CDA? PCDA (P) Allahabad CDA (PD) Meerut Pune three D
Which of the following
officers do concurrent All the
9916 audit? AOGE LAO RAO three A
Which of the following
officers is granted Sub Area All the
9917 Entertainment Grant? Commander Area Commander GOC in C three C
Which of the following
offices does not conduct
audit of Expenditure of
9918 MES units/formations? PCDA/CDA AO/AAO GE RAO/LAO None D
Which of the following
offices does not have the PCDA (Navy) CDA PC of A
9919 work of DAD Cells? Mumbai PCDA New Delhi Patna Kolkata D
Which of the following
offices has been CDA (Coast
established latest by Guards) New CDA (IDS) CDA
9920 upgrading? CDA (CSD) Mumbai Delhi New Delhi Meerut B
Which of the following
offices is not given section
code for the purpose of
compilation of Defence
services receipts and LAOs/RA
9921 expenditure? PAOs AOs GE Os None C
Which of the following PCDA
Offices is responsible to (WC)
issue corrections to Army CDA (Army) Chandigar PCDA
9922 Local Audit Manual PCDA (SC) Pune Meerut h New Delhi A
Which of the following PCDA
Offices is responsible to (WC)
issue corrections to CDA (Army) Chandigar PCDA
9923 Defence Account Code PCDA (SC) Pune Meerut h New Delhi A
Which of the following PCDA
Offices is responsible to (WC)
issue corrections to CDA (Army) Chandigar PCDA
9924 Defence Audit Code PCDA (SC) Pune Meerut h New Delhi A
Which of the following PCDA
Offices is responsible to (WC)
issue corrections to MES CDA (Army) Chandigar PCDA
9925 Local Audit Manual PCDA (SC) Pune Meerut h New Delhi B
Which of the following CDA
Offices is responsible to (Army) PCDA
9926 issue corrections to OM I PCDA (SC) Pune CGDA Meerut New Delhi B

Which of the following CDA


Offices is responsible to (Army) PCDA
9927 issue corrections to OM II PCDA (SC) Pune CGDA Meerut New Delhi C

Which of the following CDA


Offices is responsible to PCDA (AF) CDA (Army) (Funds) CDA (PD)
9928 issue corrections to OM III Dehradun Meerut Meerut Meerut A

Which of the following


Offices is responsible to CDA (Funds) CDA (Army) CDA (PD) PCDA (P)
9929 issue corrections to OM IV Meerut Meerut Meerut Allahabad D
PCDA
Which of the following (WC)
Offices is responsible to CDA (Army) Chandigar PCDA (O)
9930 issue corrections to OM IX PCDA (SC) Pune Meerut h Pune D

Which of the following


Offices is responsible to CDA (Funds) CDA (Army) CDA (PD) PCDA (P)
9931 issue corrections to OM V Meerut Meerut Meerut Allahabad A
Which of the following PCDA
Offices is responsible to PCDA (AF) (Navy) PCDA
9932 issue corrections to OM VI Dehradun PC of A Kolkata Mumbai New Delhi B
Which of the following PCDA
Offices is responsible to (WC)
issue corrections to OM CDA (Army) Chandigar PCDA (BR)
9933 VIII PCDA (SC) Pune Meerut h New Delhi B
PCDA
Which of the following (WC)
Offices is responsible to CDA (Army) Chandigar PCDA
9934 issue corrections to OM X PCDA (SC) Pune Meerut h Bengaluru D
PCDA
Which of the following (WC)
Offices is responsible to PCDA (R&D) New Chandigar PCDA
9935 issue corrections to OM XI PCDA (SC) Pune Delhi h Bengaluru B
Which of the following PCDA
Offices is responsible to (WC)
issue corrections to OM PCDA (R&D) New Chandigar PCDA
9936 XII PCDA (SC) Pune Delhi h New Delhi D
Which of the following
offices of DAD is not
responsible to carry out
local audit of store Area
accounts of Army/MES Accounts
9937 Units? LAOs/RAOs AOs GE Offices Both b, c C
Which of the following
offices post audits the
pay, TA/DA bills etc of
DAD employees working
in the office of CDA (PD) CDA (Army) PCDA (P) PCDA (CC) CDA,
9938 Meerut? Meerut Allahabad Lucknow Patna B
Which of the following
ommission of posting
9939 effects the trial balance? Journal Ledger Both None B
Which of the following
options is not available to
the NPS subscribers while Prefering High Life
giving choice of Conservative Life Moderate Life fixed Cycle
9940 investment? Cycle fund Cycle fund return Fund D
Which of the following
organizations are not Regional Training Cantonm All the
9941 audited by DGADS? Centres of DAD DPDOs ent Funds three C
Which of the following
organizations function Defence
directly under the Exhibition
Department of Defence Mazagon Dock Directorate of Organizati All the
9942 Production? Limited Standardization on three D
Which of the following
organizations is not
subject to Audit by DGADS
but subject to audit by Cantonment All the
9943 DAD? MES Boards DG MAP three B
Which of the following
particulars should be Grounds for
recorded in Transfer nature of the correction if it is a
9944 Entry? adjustment correction Both None C
Which of the following
payments are done
9945 through DAD Cells? Central Purchase Local Purchase Both None A
Which of the following
payments are not
supposed to be paid out Pay and
of S&S Imprest by the Allowanc All the
9946 Imprest Holder? CHT Bills Suppliers Bills es three C
Which of the following ASC
payments is not contracto
authorized out of S&S Local Purchase of Excise duty on rs bills
9947 Imprest? stores/supplies rum (90%) None D
Which of the following
PCDA/CDA is entrusted
with responsibility of
reorientation and stream
lining of Local Audit work PCDA (WC) CDA (Army) CDA PCDA (SC)
9948 in DAD? Chandigarh Meerut Patna Pune D
Which of the following
PCsDA is responsible for
payment of loan/equity
shares to the Defence PCDA
Public Sector PCDA (BR) (R&D)
9949 Undertakings? PCDA New Delhi PC of A Kolkata New Delhi New Delhi A
Which of the following
periods does not count for EOL for
Annual Increment to be prosecuting
granted to Government higher technical Child Care
9950 Servants? Joining Time studies Leave None D
Period of
training
Attending before
Which of the following Departmental Attending Course appointm All the
9951 periods is treated as duty? Exam of Instruction ent three D
Which of the following Exact RC is
points is not correct with requirement of guided by
reference to Rate EMD is not quantity is Fall
9952 Contract? applicable mentioned Clause None B
Contracto
r is
allowed
Which of the following to
points is not in order with examine
reference to Contractors It is maintained by It is examined his ledger
9953 Ledger? AO GE periodically by GE account None D
Which of the following
points is not required to
be specially seen by Rates
PCDA/CDA office while Blank spces are expressed
carrying out scrutiny of Whether the CAs either filled in or both in
MES Contracts as a are prepared in a line is drawn words
safeguard against same hand wiring through such and
9954 fradulent alterations? and ink throughout spaces figures None D
Which of the following
points is not true with When ring Require
reference to Short Term Emergency- formed by pre
Agreements and their Regular contract Contractors scrutiny
9955 conclusion? not feasible quoting high rates by CDA None C
Which of the following
points noticed during local
audit should be brought
to the notice of PCDA by Prescribed Accounts found in
LAO in respect of Army Accounts are not unsatisfactory
9956 Units? produced to audit state None Both D
Sales have been
Which of the following made against cash Items once Local
points will be objected in payment only and purchased are not purchases
audit of AOC Officers cheques not returned or done for All the
9957 shops? accepted exchanged selling three C
Which of the following
private banks is not
authorized to do
Government
9958 Transactions? HDFC Bank Axis Bank None Both C
CDA,
Chennai
made a
provision
al
payment
based on CDA,
the Secunder
undertaki abad
ng by an made a
individual provision
transferre al
d to his payment
office when
CDA, Bangalore stating document
made a provisional PCDA, SC that he s in
payment when admitted a will support
necessity for provisional refund of
Which of the following expenditure is payment in the expenditu
Provisional payments is there but sanction anticipation of amount if re are not
9959 not in order is awaited funds required available C
Which of the following
provisions should not be
made in Budget
Estimates, except under
definite orders/special Lumpsum Provision for
9960 sanction? provisions losses Both None C
Which of the following Minimum
rates/prices are fixed by Standard Schedule Reserve All the
9961 GE? of Rates Stock Book Rates Price three B
to meet
Which of the following Savings due to non- expenditu
reapproriations does not expenditure of re one
require sanction of provision for a An error in any new
9962 Government of India? specific measure estimates activity None D
Which of the following
receipts are treated as
Non Tax Revenue by the
Government All the
9963 Departments? User Charges Dividents Profits three D
Which of the following
records are maintained by
GE staff under the Stock All the
9964 supervision of AO? Cash Book Budget purchase three D
Which of the following
records are not sent to
PCDA/CDA along with Measurement Construction
9965 final bills for pre audit? Book Accounts Both None C
Which of the following
records is maintained by
PCDA (O) reflecting task
wise, corps wise and unit
wise list of Army Officers
to ensure only IRLA is
maintained for each Nominal
9966 officer? Central Index Visual Chart Roll None A
Rent &
Which of the following Allied
recoveries cannot be charges
made from Subsistence for
Allowance of an employee Dues to Employees CGHS accommo All the
9967 without his consent? societies subscription dation three A
Which of the following
Registers is not
maintained by Accounts Debt
Section in a Regional CDA Register of Demand Head
9968 office? Deposits Suspense Register Register Register C
Which of the following Rent
Registers is not Meter Reader’s Assessme
9969 maintained by AO GE? Book Revenue Ledger nt Ledger None A
Which of the following
registers is not Rent
maintained by AOGE/AAO Assessme
9970 BSO? Furniture Rate list Revenue Ledger nt Ledger None A
Which of the following Register
registers is not of
9971 maintained by AOGE? Contractors ledger Suspense Register Sanctions None D
Which of the following Register of
Registers, AAO BSO is Rentable
9972 required to maintain? Revenue Ledger Buildings None Both D

Which of the following


Rejections should be
cancelled and republished
by the Army Units in Master All the
9973 respect of PBORs? Manual System Missing three A
Which of the following
remittance in the form of Cantonm
MRO is not adjusted by Payment of ent Audit
9974 Stores Section? Cost of Stores lost Rations Fees None C
Which of the following
reports are received from
Military Farms in a Coupon All the
9975 Regional CDA office? Cash Account Capital Account Account three D
Which of the following
reports is not dealt by IA IAF CDA -
9976 Cell MFAI AAC MPR 13 D

Which of the following


Reports is not prescribed Appropria
for LAO for submission to Local Audit tion
9977 PCDA/CDA Main Office? Financial Advice Completion Accounts None D
Which of the following Appropria
reports is not rendered by Annual Audit Review of tion
9978 LAO? Certificate Compilation Accounts None B
Which of the following
reports is not supposed to Monthly
be rendered by LAO in Annual Audit progress
9979 general? MFAI Report Certificate Report Report None D
Which of the following
represents a specific
9980 account? Journal Ledger Both None B
Which of the following
represents function of Minor Detailed
9981 Government? Sector Major head head head B
Normal
Which of the following Normal cost + Extra Normal cost - cost +
9982 represents Overtime cost? payment Extra Payment Premium Premium C
Which of the following
section will not be found O&M All the
9983 in PCDA (O)? M section IA section Section three D
Officers
Which of the following Reception
sections in PCDA (O) is not and
functioning under Informati
9984 Administration Section? Legal Cell RTI Cell on Cell None D
Which of the following
sections in PCDA/CDA
office is not an audit
section with reference to Internal
9985 bills and vouchers? Admin Pay Stores Audit None C
Which of the following Monthly
sections is found in PAO Ledger Pay
(ORs) but not found in Administration wing/grou System
9986 PCDA (O)? section D section p cell D
Which of the following
sections is not a
9987 section/wing of PCDA (O)? Technical Records Accounts None D
Which of the following
sections is not found (by
9988 name) CGDA office? Accounts Internal Audit O&M None C
Which of the following
sections of Main Office of Administr
CDA maintains Debt Head ation All Audit
9989 Register? Accounts Section D section section Sections A
Which of the following
sections of PCDA (O) is
entrusted with the duty of
scrutiny and vetting of
Draft Gazette Ledger wing Accounts All the
9990 Notifications? Technical Section concerned Section three B
Which of the following
sections of PCDA/CDA
does not operate Engineeri
9991 Punching Medium at all? Administration Accounts ng section O&M Cell D
Which of the following
sections of PCDA/CDA is
not at all involved in
matter related to
Cantonment Boards All the
9992 Accounts? M section IA cell O&M cell three C
Which of the following
sections you will find
“________―(Name of
the section) in CGDA Internal Technical
9993 office? O&M Cell Stores Section Audit Section C
Which of the following
serves the purpose of
9994 Journal as well as ledger Cash Book Journal Proper Both None A
Which of the following
services counts towards
duty when followed by
confirmation and joining
9995 time? Probationer Apprentice None Both D
Which of the following
services rendered by an
employee in the past is
not counted for the
purpose of MACP Public Sector Autonom All the
9996 scheme? State Government organization ous body three D
Which of the following
services rendered is Overstay of
counted as Qualifying Service rendered Joining Time not
service under CCS Pension before attaining regularized as
9997 Rules? the age of 18 years leave with salary Both None D
Which of the following Option
sets carry the same Clause/Repeat
9998 meaning? Order Clause RFP/Tender EMD/PBG None B
Which of the following
should not be recovered
from Subsistence
9999 Allowance? GPF subscription Court Attachment Both None C
The
product
of only
one
manufact
urer has
been
Which of the following The number of Ring prices have offered
situations would imply acceptable offers is been quoted by by all the All the
10000 lack of competition? less than two all tenderers tenderers three D
Which of the following
spells of service do not
count for increment in
respect of Officers of Foreign
10001 DAD? Leave Deputation Service None D
Which of the following He can record his
statements are true when dissent if he is
a DAD Officer is asked to He will not sit as a unable to agree
assist in a Military Court member of such with conclusion of
10002 of Inquiry? Court court Both None C
Major penalty
cannot be
imposed by any Compulso
authority other Withholdi ry
than (or ng of Retireme
Recorded warning subordinate to) increment nt is a
Which of the following is not a major the appointing is a major major
10003 statements is false? penalty authority penalty penalty C
Bill preferred by a Duplicate
Supplier can be copy of
passed based on receipt of
duplicate in the money by
Paid vouchers are absence of officer
Which of the following retained by Audit original supply can be
10004 statements is in order? Offices order issued None A
Credit will
have
Debit will have equal
Which of the following Debit will have equal multiple multiple
10005 statements is incorrect? equal credit credits debits None D

Orders of
GOI take
effect
from the
date they
Orders of GOI bear
Which of the following Orders of GOI take always take effect unless
statements is more effect from the from the specified otherwise
10006 correct date they bear date specified None C

Cash
Book is
Construction prepared
Account is by GE
maintained by GE MER is prepared office and
Which of the following office and signed by AAO GE and signed by All the
10007 statements is not correct by AAOGE signed by GE AAO GE three B

Will be Replacem
recovered ent value
in cash includes
Which of the following from removal/r
statements is not correct No loss statement It can be included outside efixing
10008 w.r.to Barrack Damages is necessary in the LF bills persons charges B
When granted in
Which of the following different spells,
statements is not correct It is two months in total should not It can be
w.r.to Furlough leave of every 3 calendar exceed 60 days in accumula
10009 Army Officers? years a cycle ted None C
It can be
Which of the following Tenders can be concluded Artificers
statements is not correct issued to any Max. Limit for for a work is
with reference to Term contractor in individual service period of covered
10010 Contract? approved list is Rs. 150000/- 3 years in TC C
Overdrawal of
Underdrawal of ration in a month
ration in a unit can cannot be made
Which of the following be made good by good by
statements is not in overdrawal in the underdrawal in Both a Both are
10011 order? next month the next month and b correct C
Which of the following After retirement
statements is not true he would not be
with reference to powers, He is a high eligible to hold
duties and responsibilities independent any appointment
10012 of C&AG of India? Statutory Authority in Government Both None D

Authority
competent to No bar for
impose minor authority
penalty, but who
initiating conducte
proceedings for d
major penalty, Prelimina
Which of the following can impose on ry enquiry
statements is not true Punishing authority the conclusion of to act as
with reference to the can obtain the proceedings, Disciplina
provisions of CCS CCA guidance from minor penalty at ry
10013 Rules? superior authority its own discretion Authority None A
Where a
person is
appointed
to an ex-
cadre
post in
higher
scale
initially
on
deputatio
Stepping n
up of pay followed
in the pay by
If the first up If the first up band or absorptio
gradation gets gradation gets grade pay n, the
postponed on a/c postponed on a/c would be services
of employee not of employee not admissibl rendered
found fit or due to found fit or due e with in the
departmental to departmental regard to earlier
proceedings etc., proceedings etc., junior post (in
this would have no this would have getting lower
consequential consequential more pay scale)
effect on the effect on second than the shall be
second and third and third up senior on counted
up gradations gradations which a/c of pay but the
Which of the following which would also would also get fixation period
statements is true about get deferred deferred under this spent
10014 MACPS? accordingly accordingly scheme initially B
Which of the following
statements is true in the
case of a government Resignation leave
servant resigns while counts from leave salary is All the
10015 availing Leave Note due? LND is cancelled commenced recovered three D
Which of the following
statements is true with
reference to excess Surplus
strength of officers posted establishment held
in units is noticed during by unit is objected Posting out of the
10016 scale audit? in audit excess is watched Both None C

station where Station with good


Which of the following there is lack of facilities but staff
stations can be treated as normal amenities is reluctant to
10017 hard/tenure station? of life serve there Both None A
Which of the following
sub sections/cells does Pension/L
not function under eave
Accounts Section of PCDA Field Cashier Sub Salary Sub LIC
10018 (O)? PLI Cell sub section Section Section section D
Which of the following
subsidiary account will
accompany the annual
administration report of cash All the
10019 each military farm? Trading account capital account account three D
Which of the following
suspense head is operated
for the purpose of supply
of funds to Field Imprest 00/020/7 All the
10020 Holders? 00/018/64 00/018/65 2 three B
Which of the following
system of accounting is Double
also known as mercantile Cash basis of Entry All the
10021 basis of accounting? Single Entry system Accounting system three C
Which of the following
system of accounting is
known as incomplete
10022 records? Single Entry Mercantile Both None A
Which of the following
tendering can be followed
when goods are Single
purchased from Vendors Global Tender Limited Tender Tender All the
10023 of foreign countries? Enquiry Enquiry PAC three D
Which of the following
time expired records are
destroyed by burning in
the presence of
nominated gazetted Secret and
10024 officer? confidential Record Paid cheques Both None C
Which of the following
transactions does not
require
“appropriation― Expenditure of
under the head of occasional Receipt to
10025 account? character Government Both None B
Which of the following Payments made
transactions is adjusted through Deence Adjustme
through Defence cheques/ElectronicMilitary nts with All the
10026 Proforma Account? mode Receivable Orders Railways three D
Which of the following TA/DA of
transactions is not MES
compiled through Class 9 Pay and Industrial
Punching Medium Allowances of MES Medical claims of Employee
10027 voucher? officers MES civilians s None C
Which of the following
transactions is not
covered under the Focal Pension
10028 Point Branch scheme? Cheques MROs payments None C

Which of the following Service


transactions is not passed Outstanding Imprest payment rendered
on through Defence Advances of to Navy personnel by Army
10029 Exchange Account? employees from Army to AF None C

Which of the following Service


transactions is not passed Outstanding Imprest payment rendered
on through Defence Advances of to Navy personnel by Army
10030 Exchange Account? employees from Army to AF None C

Which of the following Pre


types of training is not Examinati
covered under the Promotion on
Training and Development orientation Training
10031 policy of DAD? Induction Training courses courses None D
Which of the following
types of transactions are
entered in the Journal Cash Purchase of Cash sale All the
10032 Proper? Transfer Entries goods of Goods three A
Which of the following
was not a part of
erstwhile five tier Minor
10033 classification of accounts? Sector Major head head Sub Major D
Which of the following
welfare activities is not
intended primarily to be
met out of Grant in Aid
received by PCDA/CDA Provision of Recreation Welfare Death
10034 Office? Amenities facilities facilities Benefits D
Goods
used by
proprieto
Which of the following r for
will be priced at cost personal All the
10035 price? Purchases Goods destroyed use three D
Which of the following
will be priced at Sales
10036 price? Sales Sales Returns Both None C
Which of the following Recovery of
will have first claim on Advance taken Whicheve Whicheve
10037 individual’s pay Court Attachment from Govt. r is earlier r is later A
National
Which of the following Savings Shares
will not be accepted as Municipal Certificat certificate
10038 Security in audit? Cash/Cheque Debenture e s D
Which of the following Withdraw
withdrawals/advances is al for
not permitted from DSOP financing
fund in respect of Army Temporary LIC
10039 Officers? Advance Final Withdrawal policies None D
Which of the following
word is used in DPM in
place of
'Purchaser' All the
10040 wherever required? Payer Consignee Buyer three C
Which of the following
word is used in DPM in
place of
'Supplier'
10041 wherever required? Seller Vendor Both None C
Which of the following Works
works done in Army Base done for
Workshops, requires private
previous approval of the All manufacture Work done for individual All the
10042 estimate for work orders? works other depots s three D
The
stretches
of land
Which of the following, unutilized
LAO will object while The extent of is shown
Audit of Unit Land The register is not cultivation land is separatel All the
10043 Register signed by the OC shown separately y three A
Payment
Payment of ASC of hire
Which one of the contractors, bills chargers
following expenditure is Local purchase of subjected to post for All the
10044 met out of S & S Imprest stores audit porters three D

Internal
Audit of
Maintena various
Maintenance of PF nce of PF initial
Which one of the Accounts in respect Settlement of accounts accounts
following is not a function of Group A, B & C transactions with of GREF maintaine
10045 of PCDA, New Delhi? officers other Ministries personnel d by MOD C
Which Parliamentary
Committee is responsible
to suggest alternative Public Committe
policies to bring about Accounts e Public
efficiency and economy in Official Language Estimates Committe Undertaki
10046 administration? Committee Committee e ngs B
Which PCDA/CDA deals
with work bills of MAP
organization of Delhi PCDA (BR) New CDA (IDS) CGDA
10047 area? PCDA New Delhi Delhi New Delhi H.Qrs. C
Which PCDA/CDA is
assigned with a
responsibility of studying
the existing procedure
and submit proposals for CDA
reorientation of work of PCDA (WC) (Army) CDA
10048 MES and Accounts? PCDA (SC) Pune Chandigarh Meerut Patna C
Which PCDA/CDA is
responsible for
preparation of Job
Description Sheets of
Admin, R, D and Stores CDA
sections of PCsDA/CsDA PCDA (WC) CDA, (Army)
10049 Main Office? PCDA (SC) Pune Chandigarh Patna Meerut A
Which PCDA/CDA is
responsible for supply of PCDA All the
10050 funds to Field Cashier? Regional CDA PCDA (O) Pune New Delhi three B

Which PCDA/CDA is
responsible for
verification of adjustment CDA PCDA
of cost of vehicles issued (Army) (R&D)
10051 by Army to MES? Regional CDA PCDA, New Delhi Meerut New Delhi C

Which PCDA/CDA is
responsible for
verification of adjustment
of cost of vehicles issued
to and returned by MES
and rendering half yearly
statement to Army CDA (Army) CDA PCDA (SC)
10052 H.Qrs.? PCDA (CC) Lucknow Meerut Patna Pune B
Which PCDA/CDA is
responsible to prepare
Job Description Sheets for
M and TA/DA sections CDA (Army) CDA CDA PCDA SC
10053 work? Meerut Secunderabad Patna Pune C

Which PCDA/CDA is
responsible to prepare
Job Description Sheets for PCDA (WC) CDA (Army) CDA PCDA SC
10054 Pay and IA sections work? Chandigarh Meerut Patna Pune B

Which PCDA/CDA is
responsible to prepare the
Job Description Sheets of CDA
E and Accounts Sections PCDA (WC) (Army) PCDA
10055 of Regional CDA office? Chandigarh CDA, Patna Meerut (SC), Pune A
Which rule of CCS CCA
Rules 1965 prescribes the
rule regarding suspension
10056 of a Government Servant 10 11 14 16 A
Which rule of CCS CCA
Rules 1965 prescribes
various types of penalties,
which can be imposed on
10057 Government Servants 10 11 14 16 B

Which rule of CCS conduct


rules prescribe about
employment of family
members with parties
10058 having official dealings? 4 3 2 1 A
Which rule of CCS conduct
rules prescribe about
Government employee
10059 and politics ? 2 3 4 5 D

Which rule of CCS conduct


rules prescribe about
Government employees -
10060 Acceptance of gifts? 10 11 12 13 D

Which rule of CCS conduct


rules prescribe about
Government employees -
communication of official
10061 information? 10 11 12 13 B

Which rule of CCS conduct


rules prescribe about
Government employees -
10062 critisim of Government? 6 7 8 9 D
Which rule of CCS conduct
rules prescribe about
Government employees -
evidence before
10063 committees? 10 9 8 7 A
Which rule of CCS conduct
rules prescribe about
Government employees -
raising of funds and
10064 contributions? 10 11 12 13 C

Which rule of CCS conduct


rules prescribe about
Government employees
10065 connection with press ? 6 7 8 9 C
Which rule of CCS conduct
rules prescribe about
Government employees
10066 joining of associations ? 6 5 4 3 A

Which rule of CCS conduct


rules prescribe about
Government employees
10067 participation in strike ? 4 5 6 7 D

Which schedule of the


Contract Agreement
reflects the stores
supposed to be made
available by MES to Schedule Schedule
10068 contractor free for fixing? Schedule A Schedule B C of credit B
Which section is
responsible to prepare
and submit the monthly
compilation of the Central
abstract of receipts and Ledger Control
10069 charges in PAO (ORs)? D section Imprest Section Wing Section D
Which section of PAO
(ORs) allots unit code in
respect of Army units and
formations whose pay
accounts are maintained Central
10070 by them? Administration Disbursement Imprest Control D
Which section of PAO
(ORs) is responsible to CC Imprest
10071 upload e-TDS ? Ledger Group EDP section Section C
Which section of PAO
coordinates the activities Central Control Review All the
10072 of Ledger Groups? Administration Section Group three B
Which section of PAO
deals with adjustment of
dues in respect of PBORs
after discharge from Ledger NE
10073 Service? CC section Imprest Section Group section D
Which section of PAO is
responsible for
compilation of yearly
Interest on AFPP fund Central Control Imprest Ledger
10074 through class II voucher? Fund Cell Section Section Group A
Which section of PAO is
responsible to add new
employee bank details on
receipt of fresh Mandate Monthly Pay Central Control Ledger Imprest
10075 forms? System cell Section wing Section A

Which section of PAO is


responsible to ensure
drop of IRLAs in all type of Central
FS cases including Regular Control
10076 and other Misc. Cases.? Imprest section Admin section Review Section D

Which section of PAO is


responsible to furnish any
information/statistics
pertaining to IRLAs which Monthly
may be required, Pay Central
especially at times by System Control
10077 higher authorities? Imprest section Ledger Group Cell Section D
Which section of PAO is
responsible to prepare
Budget Estimates of Non
Effective heads of
accounts to Main Office of Ledger
10078 CDA? NE section CC section Imprest Groups B
Which section of PAO is
responsible to prepare the
abstract of receipts and Admn. Review
10079 charges? Imprest Section CC section Section Group B

Which section of PAO is


responsible to receive all
MROs/Treasury Receipts
(Except Field Imprest) and Central Control Administration Review Records
10080 ensure their adjustment? Section section Section section A
Which section of PAO is
responsible to render
quarterly report on Major Central
financial and accounting Control
10081 irregularities? Imprest section Admin section Review Section D
Which section of PAO is
responsible to take
prompt action on
communication of Central
stop/release pay cases of Control Imprest
10082 PBORs? Ledger wing Review Section Section Section C
Which section of PCDA (O)
has to give confirmation
of a vacancy of Officer to
PAO for admitting Acting
Allowance to JCO in his Records Accounts
10083 place? Ledger wing Technical Section Section Section A
Which section of PCDA (O)
is responsible to furnish
its comments on ‘Notes
for Orders’ on SS
doubtful cases, put up by Transportation Administration coordinati Technical
10084 Wings for ruling? wing section on (Audit) Section D

Which section of PCDA (O)


is responsible to render
quarterly report on Administration Accounts Technical
10085 financial irregularities? section Ledger wing Section Section D
Which section of PCDA (O)
issues cheque books to Field Cashier Group Disbursement Ledger Technical
10086 Field Cashiers? Sub Section Section wing Section A
Which section of
PCDA/CDA deals with
Inspection of various
10087 sections and sub offices? IA OA Accounts O&M D
Which section of
PCDA/CDA deals with
Payment and adjustment
of the cost of
manufacture of medals Store
and decorations of Army Store Audit Pay Contract
10088 units? M section section section Section A

Which section of
PCDA/CDA deals with
recovery of leave salary
and pension contributions
in respect of persons lent Administration Pay
10089 to and from DAD? Accounts Section Section IA cell Section B

Which section of
PCDA/CDA is responsible
for clearance of Suspense EDP
10090 Head 00/020/96? Accounts Section Audit Section D section Centre C
Which section of
PCDA/CDA is responsible
for Post audit of bills in
respect of 100% payments
made on account of ASC Store Contract
10091 articles and CHT? Store Audit Section Section M section IA cell B
Which section of
PCDA/CDA is responsible
to adjust MRO received
on account of Hire of
Government transport for Transport Stores
10092 amenities purposes? Stores Contract Miscellaneous ation Audit D
Which section of
PCDA/CDA is responsible
to adjust the cheques
received from /issuing Administr
cheques to Other Accounts ation
10093 Ministries? All Audit Sections Internal Audit Cell Section section C
Which section of
PCDA/CDA is responsible
to conduct scrutiny of
conservancy service Miscellan
agreements entered into Stores Contract Engineering eous
10094 by Defence Executives? Section Section section IA cell C
Which section of
PCDA/CDA is responsible
to deal with training camp
allowance claims of Stores
Territorial Army and NCC Miscellaneous Transportation Accounts Audit
10095 Officers? section Section Section Section B
Which section of
PCDA/CDA is responsible
to rendition of monthly Audit
statements of expenditure Sections
to the local controlling Office Automation concerne All the
10096 authorities? Cell Accounts Section d three B
Which section of
PCDA/CDA office deals
with Action on tour notes Administration ORs
10097 of Officers? section O&M cell section IA section D
Which section of
PCDA/CDA office deals
with procedure Administr
concerning direct and ation
10098 indirect taxes? IA cell E section section O&M Cell C
Which section of
PCDA/CDA office is
responsible for custody
and disbursement of Administr
10099 cash? Records Disbursement Accounts ation D
Which section of
PCDA/CDA office is
responsible for
10100 diary/despatch of Dak? Records Administration O&M None A
Which section of Regional
CDA adjusts the MRO on
account of Audit fee in
respect of Cantonment Stores
10101 Board? Admin Pay Internal Audit M Audit C

Which section of Regional


CDA deals with annual
production accounts of Stores Internal
10102 ASC Bakeries? Accounts Stores Contract Audit Audit C
Which section of Regional
CDA deals with Mess
Maintenance Allowance Miscellan Internal
10103 claims? Stores Audit Stores Contract eous Audit C
Which section of Regional
CDA deals with Payment
of Sea freight and landing Stores Miscellan
10104 stages bills? Transportation Stores Contract Audit eous C

Which section of Regional


CDA is responsible to
carry out financial review
of manufacturing
establishments of Internal
10105 Defence? Stores Audit Stores Contract Audit O&M A
Which section of Regional
CDA office deals with
consolidation MFAI Administr
10106 report? O&M Internal Audit ation Accounts B

Which section of Regional


CDA office deals with
Diary and distribution of
confidential letters
10107 received in the office? Records Administration RTI Cell O&M Cell B
Which section of Regional
CDA office deals with
payment to Survey of
India for supply of Maps Stores Audit Stores Contract
10108 to army units? section Section M section R section C

Which section of Regional


CDA office deals with Post
audit of bills in respect of
payments made on Stores
account of Civil Hired Stores Audit Transportation Contract
10109 Transport? section section Section M section C

Which section of Regional


PCDA/CDA is responsible
for adjustment of
payments in India on
behalf of U.K. Govt. by the Store
10110 DAD Officers? Accounts Administration IA cell Audit A
Which section of Regional
PCDA/CDA is responsible
for watching verification IA cell
of Credits of high value through Miscellan
imported and indigenous Stores contract Stores Audit LAOs/RA eous
10111 stores? section section Os section B
Which section of Regional
PCDA/CDA is responsible
to distribute correction
slips of Manuals and
10112 codes? Records Admin IA O&M A

Which section of Regional


PCDA/CDA office deals
with Recovery of extra
expenditure incurred by
the Defence Services in
connection with aid to Store contract Store Audit Accounts
10113 civil powers? section Section Section E section B

Which section of Regional


PCDA/CDA office is
responsible to arrange for
10114 printing of forms? Administration Disbursement Records Accounts C
Which section of Regional
PCDA/CDA office is
responsible to do pre
scrutiny of Supply
10115 orders/Contracts? IFA cell IA cell O&M cell ORs cell A
Which section of Regional
PCDA/CDA office is
responsible to prepare All Audit
10116 schedule III? Administration Disbursement sections Accounts B
Which section of Regional
PCDA/CDA office is
responsible to render
consolidated AAC report
10117 to CGDA? Administration IA O&M Accounts B
Which section of Regional
PCDA/CDA office is
responsible to Standardize
office Notes of repetitive
10118 type? Administration IA O&M Records C
Which section of the
Regional CDA deals with
Re-organization of office
layout for quicker flow of All the
10119 work? Administration O&M IA three B
Which section of the
Regional CDA deals with
work related to Super
10120 Review by IDAS Officers? Administration Internal Audit O&M ORs B

Which section of the


Regional CDA office deals
with scalar process to
assess the requirement of IA/FA All the
10121 staff on scientific basis? AN Section O&M Section Section three B

Which section/wing/sub LW SS Co-


section/cell is responsible ordinatio
to take action on “IRLA LW SS Co- Records n (Org &
10122 Not Generated Report― ? ordination (Admin) Technical Section Section Audit) A
Which section/wing/sub
section/cell of PCDA (O)
deals with allotment of SS
new CDA Account Ledger coordinati
10123 Number to Army Officer? Record Section EDP centre wing on group D
Which sesction of
Regional CDA office deals
with approval of Local
Audit Programme of IA/FA All the
10124 LAOs? AN Section O&M Section Section three C
Which system is designed
with a view to achieve
economy in
collection/delivery of Economic
stores from/to units Transportation Carter Patterson Barter Vehicle
10125 between each other? system system system pooling B
Which type of Contract is
concluded for Contract
construction of Swimming Item Rate Term for Piece
10126 Pool? Lump sum Contract Contract Contract Work A
Which type of contract is
concluded for large scale
renewal of flooring work
to be carried out, but
exact quantities are not % Rate Item Rate
10127 known? Lump sum Contract Term Contract Contract Contract D
Rate
Contract
for supply
Which type of Contract is of
concluded for Materials
Manufacture of furniture Item Rate Term or
10128 for a Civilian Office? % Rate Contract Contract Contract Furniture D
Which type of Contract is
concluded for Repairs to
Roads in unit lines when Contract
exact volume of work Percentage Rate Item Rate Term for Piece
10129 cannot be assessed? Contract Contract Contract Work A

Which type of Office


communication is used for
correspondence between D.O.
10130 senior IDAS officers? Office Note Circular U.O. Note Letter D
Whih of the following is a
10131 personal account? Capital Drawings Both None C

While accounting POL


stocks, temperature of
___ ? ‘F’ is treated
10132 as Standard Temperature? 100 85 98 27 B
While Adjusting MRO,
PAO functions as ___
10133 section? Audit Accounts Both None A

While arriving at loss, Part


worn articles of clothing
and necessary lost are
valued at ____ value?
10134 One Tenth One fourth Half Full C
While arriving at loss,
Stores held on charge as
serviceable and lost are
valued at ____ value? One One
10135 Full Half fourth Tenth A
While arriving at loss,
Stores held on charge as
serviceable and lost are
valued at ____ value?
10136 100% 50% 25% 10% A

While arriving at loss,


Stores held on charge as
unserviceable and lost
are valued at ____ value? One One
10137 Full Half fourth Tenth D
While arriving at loss,
Stores held on charges as
repairable and lost are
valued at ____ value? One One
10138 Full Half fourth Tenth B
Coupons
are not
issued to
delivery
While audit of coupons in coupons purchased Redeemed men for
a Dairy Farm, which of the at outstation have coupons have sale to
following actions will be been exchanged at been retained for customer
10139 objected to by LAO another station audit s None A
While audit of ration
returns, details of
personnel on leave,
admission to Hospitals,
transfer/attachment to Part II orders to Returns to Part II As
other units etc. will be returns but not orders but not decided
10140 verified from? vice versa vice versa by LAO None A
Supporting
While auditing pay bill, documents for
audit office verifies which changes in
of the following entitlements/reco
10141 documents? Last Pay bill veries Both None C
While auditing the cash
book in a Cantonment
Board, LAO should verify
_____ with the payments Counterfoils of
made by the Cantonment cheques and counterfoils of
10142 Board? vouchers Receipts Both None A

While auditing/passing
pay bills of civilian
employees, AAO should
check classification under
Service Head for every
10143 item exceeding Rs. ___? 50000 10000 5000 500 D

While calculating audit fee


in respect of Cantonment
Board, ALAO will be
treated as ___ for the Senior Junior
10144 purpose of calculation? LAO AAO Auditor Auditor C
While calculating repaying
capacity for the purpose
of HBA, In cases of
employee retiring after 20
years, ____ of Basic Pay is
10145 considered? 30% One-third 40% 50% C
While carrying our audit
of CHT bills, it should be
ensured that that the
extent of services
rendered in Part ______
conforms to that
indented for in Part
______ and allotted by
the Station Transport
10146 Officer in Part ______? I, II, III III, I, II I, III, II II, III, I B
While carrying out audit
of cash book in
Cantonment Board, LAO
verifies the payment side
of cash book with
10147 counterfoils of ____? Receipts Cheques Both None B
While carrying out audit
of cash book, RAO will
verrify entries related to All the
10148 ___ transactions? Public Fund Cash Assignment Imprest three D
While carrying out audit Part II
of railway warrants, audit Counterfoil of order to
is done from ____ to warrant to Part II a but not vice Counterfo c but not
10149 _______? order versa il vice versa B
While carrying out Audt of
Air Frieght claim, it will be
ensured that the air
passage warrant has been QMG&#3 Air
properly prepared by the 9;s Transport
10150 _____? Consignor Consignee Branch Company C

While carrying out


scrutiny of the credentials
of the firms at the time of
Registration, which of the
following aspects need business
10151 noit be considered? Financial Status market standing ethics None D
While carrying out Test
Check of IRLAs, credit From Documents From IRLA to
entries should be verified to IRLAs not vice Documents not
10152 ______? versa vice versa Both None B
While computation of
broken periods for Period
payment with reference decided
to number of days in the by
year, _____ is taken as the Academic PCDA/CD
10153 basis? Calendar year Financial year year A A
While crediting EL at the
beginning of half year, EL
will be reduced by ___ of
EOL availed during
previous half year by the
10154 employee? 1/15th 1/12th 1/10th 1/18th C

While doing classification


of costs based on
assicuation with the
product, costs are divided
10155 into how many types? 2 3 4 5 A
While doing classification
of costs based on Changes
in Activity or volume,
costs are divided into how
10156 many types? 2 3 4 5 B
While doing classification
of costs based on
traceability, costs are
divided into how many
10157 types? 2 3 4 5 A

While doing elementwise


classification of costs, how
many broad elements are
10158 taken into account? 2 3 4 5 B

While fixing No. Man days Budget


required for Local Audit of handled
a particular unit, which of by the
the following points need Distance from the Mandate and unit
not be considered by office of LAO to the Man power of the concerne
10159 PCDA/CDA? unit concerned unit conerned d None A
While fixing the pay on
promotion, once
increment is given in the
same pay level into the
next stage and fixing the
pay in the promotion post
pay level, if it happens
that the same stage is
avaiable in the promotion Same pay stage in Next higher stage Depends
pay level then pay will be the promotion pay in the promotion on case to
10160 fixed in ____? level pay level case None A
While fixing the pay under
7th CPC structure, if the
amount rounded off to
next rupee after
multiplying with the
multiplification factor for
pay fixation, happens to stage Level in
be appearing the stage below + which the
available in the pay level, difference same
the pay will be fixed at the as special stage
10161 ____ in the pay level? Same stage next higher cell pay available A
While framing a charge
sheet it should be ensured
that the charges are not
10162 ____? Petty Flimsy Both None C
While on tour, if two or
more officers use same Admissibl
taxi, reimbursement is e to only
10163 given at ___ Rates? As shared Equal share A or B one C
While on Tour, in case
employee travels by foot
for the purpose of duty
Rs. _____ is admissible
10164 per KM? Not admissible 5 8 12 D
While preparing AEs,
___% will be provided in
Estimates for
10165 congingencies? 10 5 4 3 D

While preparing Budget


Estimates in respect of
progressive salaries, the
rate of pay which will be
due on the ______ of the 1st
year to which the budget Septembe
10166 relates should be adopted 1st January 1st April 1st July r D
Category
While preparing Pay Bill wise and Deprartm
by AN Pay section of CDA Category wise then as ental
office, names in the pay Category wise and and then as per per Account
10167 bills are arranged ____? then alphabetically DOB Seniority No. wise A

Commute
While preparing Pension d portion
Budget, DR is calculated of
10168 on _____? Gross Pension Net Pension pension None A
While recording in Cash
Book, if a transaction
affects both cash and
bank, it it called as ______
10169 entry? Mutual Contra Mixed Proper B
While Reviewing the
subsistence allowance,
which of the following
certificate from the
employee under Depende All the
10170 suspension is taken? Non Employment Life nts three A
While Scrutinising the Accunts
Loss Statements Officer Purely
PCDA/CDA will examine and Audit
the cases in the capacity Audit Officer and Audit Officer and Financial Officer
10171 of ______? Financial Advisor Accounts Officer Advisor only A
While taking a decision on
whether to Make a
product or Buy, decision Fixed Cost
to Make can be taken and
when _____ is found to be variable Overhead
10172 recovered? Fixed Cost Variable Cost Cost s A
IFA
Who acts as Financial Controller of concerne PC of A
10173 Advisor to DGOF? Factories FADS d Kolkata D
Who allots Defence
Accounting Circle
Numbers to PCsDA/CsDA
10174 offices? CGA RBI, CAS CGDA C&AG B
CDA of the PAO
Who allots Imprest with which CDA of
Account Number to Field Nearest Regional Imprest Holder is nearest All the
10175 Imprest Holder? CDA most concerned PAO three B
Who among the following
(Receiving the specific
Pension) are not
exempted from ECHS Liberalized family Invalid
10176 contribution? War Injury Pension Pension Pension None C

Who among the following


are exempted under the
purview of definition of
Public Servant as per
10177 Indian Penal Code? Chairman of CAT Members of CAT Both None D

Who among the following


are not authorized to be Civilians working in Civilians working Army
10178 paid out of Field Imprest? Field in Peace Stations PBORs Officers B
Who among the following
are the users of Analysis
of All India Defence
Services Receipts & Service All the
10179 Charges DFA Budget CGDA H.Qrs. three D
Who among the following
arranges money to Field CDA IDS PCDA (O)
10180 Cashiers? PCDA New Delhi PCDA (NC) Jammu New Delhi Pune D
Who among the following
can approve disposal of
asset (under powers of
GE) when offer in auction
is less than 20% of PCDA/CD
10181 Minimum Reserve Price? CWE CE A None B
A person who is
A person who is usually of sound
usually of unsound mind, but
mind, but occasionally of
occasionally of unsound mind,
sound mind, when when he is of
Who among the following he is of sound mind unsound mind
10182 can make a Contract? Both None A
Who among the following
can negotiate an All the
10183 instrument? Maker Drawer Payee three D
Who among the following
can place a Government
servant under Appointing Disciplinary
10184 suspension? Authority Authority a or b None C
Who among the following
can reside in the
Government
Accommodation allotted
to an employee in
addition to his family
members? 1. Friends 2.
Relatives 3. Immediate
10185 Relations All 1,2,3 Only 2 and 3 Only 3 None C
Who among the following
cannot be a paying Cash
authority for third party Assignme
bills in respect of Sub Offices of nt
10186 procurement of stores? PCDA/CDA Imprest Holders Holders None D
Private
Registere
Who among the following Central State d Medical
cannot be appointed as Government Government Practione
10187 AMA? Doctors Doctors rs None D
Officer
Who among the following who
cannot be appointed as initiated
Inquiry Officer in Retired Charge
10188 disciplinary proceedings? IDAS Officer SAO/AO Officer Sheet D
Who among the following
cannot examine
Contractor Ledger
10189 maintained by AO GE? GE Contractor None Both C
Who among the following
cannot exercise the Independ
powers of reappropriation ent Area IFAs
in respect of Army Central Controlling Command Headquar (Comman
10190 Budget? Authorities Headquarters ters d) D
Who among the following
conducts audit of
sanctions and orders
issued by Government of
10191 India CGDA PCDA/CDA LAO/RAO None D
Who among the following
conducts post payment
technical check of final
bills of works done by PCDA/CD All the
10192 MES? CWE STE A three B
Who among the following
Controllers do not have
LAO as a sub office or
section working under All the
10193 him? PCDA (O) CDA (IDS) CDA (CSD) three A
Production wing of
Who among the following Department of
controls the chain of Defence
Ordnance Factories in the Production and Ordnance Factory PC of A All the
10194 country? Supplies Board Kolkata three A

Who among the following


deals with payments
relating to procurements
done by Army Purchase PCDA (BR) All the
10195 Organization? CGDA Office PCDA New Delhi Delhi three B
Who among the following
does not have powers to
sign Transfer Entries
Punching Medium for
rectificatiion of incorrect
10196 adjustments? ACDA AO AAO None C
Who among the following
employees cannot be
considered for exemption Whose Children
from transfer as per the Those Having are studying in Subject
10197 DAD Transfer policy? medical reasons Class X Experts None D
Pensioner
s who
opted for
Serving employees CGHS at
Who among the following who are not in a Serving the time
get treatment on cash less position to make Employees - CS All of
basis and their bills are payment to (MA) Pensioner retiremen
10198 paid by CGHS Authorities? hospital Beneficiaries s t D

Who among the following


Government servants of
pay level is eligible to
travel by Air in Economy All the
10199 class on Temporary Duty? 4 5 6 three C

Who among the following


has a separate Proforma
account in the books of PCDA (O) All the
10200 RBI, CAS Nagpur? CDA (Trg.) Pune IFA (SC) Pune Pune three C

Who among the following Other


has no reservation in Backward
10201 promotions? Scheduled Castes Scheduled Tribes Castes None C
Who among the following
has the power to dispense
with detailed audit of
accounts and limit the
checks when
circumstances so Central
10202 warrant? Government C&AG Both None B

Who among the following


have the powers to
exercise the powers of Appellate All the
10203 Civil Court under RTI Act? CPIO Authority CIC three C

Who among the following All the


10204 is a JAG officer? ACDA DCDA Jt. CDA three C
Who among the following Representative of
is authorized to sign Remount and DEO in
10205 MRO? purchasing agent Cantonment Both None C
Who among the following
is called as Secondary
10206 User in GeM portal? Consignee PAO Both None C
Who among the following
is called JCO in Indian Lance All the
10207 Army? Havaldar Subdedar Naik three B
Member
Who among the following of
is exempted from Legislativ
payment of fee under RTI A person below Member of e All the
10208 Act? poverty line Parliament Assembly three A

Who among the following Chief


is ex-officio chairman of Prime Justice of
10209 council of states? President Vice President Minister India B
Ministry
of
Who among the following Ministry of Commerc Ministry
10210 is hosting GeM Portal? Ministry of Finance Defence e of HRD C
Chairman
of Chiefs
Who among the following of Staff
is in complete command Ministry of Committe
10211 of the Army? Chief of Army Staff Defence e None A

Who among the following PCDA (R&D) New PCDA (BR) All the
10212 is known as PCDA Travel? PCDA New Delhi Delhi New Delhi three B
Who among the following Ordnance
10213 is not a AHSP? DGQA Factories Both None D
Senior
Who among the following Personal
10214 is not a Gazetted Officer? AAO Hindi Officer Asst. None D

Who among the following


is not a member in Administrative Civilian
10215 Administrive Tribunal? Member Judicial Member Member None C
President
of
President of Institute
Institute of of Cost
Who among the following Chartered Accounta
is not a member of Accountants of nts of
10216 GASAB? CGDA India India None D
Who among the following
is not a part of Internal Regional
Audit mechanism/set up Local Audit Audit
10217 under DAD? Station Auditor Officer Officer None D

Who among the following


is not a user of All India
Defence Services Receipts DFAs (Budget) in Budget
and Charges generated in Departments of Armed Forces Section of Regional
10218 compilation system? MOD H.Qrs. CGDA PCsDA D
Who among the following
is not a user of
compilation report
Analysis of All India
Defence Services Receipts Services
10219 and Charges? DFA (Budget) CGDA H.Qrs None D

Who among the following


is not authorized to sign
punching medium in a
10220 CDA office G.O SAO/AO AAO None D

Administr
ator as
defined in
Who among the following Article
is not defined as 239 of the
Competent Authority Constituti
10221 under RTI Act definitions? President Governor on None D
Who among the following
is not eligible for addition
of 5 years weightage for
calculation of Death
10222 Gratuity? Army Officer PBOR None Both A

Who among the following


is not empowered to Head of the CGHS
10223 appoint AMA? Department Department Doctor None C
Who among the following
is not supposed to deposit Unit not
Government dues in cash having
while depositing through Serving personnel Unit having Public Public
10224 MRO? of Defence Fund Account Account None B
Who among the following
is responsible for all
matters connected with
the implementation and
monitoring of New CDA (CSD) All the
10225 Banking Scheme PCDA New Delhi CDA (PD) Meerut Mumbai three B
Who among the following
is responsible for
maintaining Indian
Military Services Family CDA (Funds) PCDA (P) CDA (PD) Both (b)
10226 Pension Fund? Meerut Allahabad Meerut and (c) A
Who among the following
is responsible for Command
maintenance of Accounts Designated ing
10227 in a unit? Cashier Officer Officer LAO C
Who among the following
is responsible for
monitoring the
expenditure against
budget allocation for the
10228 Defence Pension? PCDA (P) Allahabad CDA (PD) Meerut Both None A
Who among the following
is responsible for payment
of bills in respect of
procurement of stores
from UK and West PCDA (Navy) CDA (AF) All the
10229 Europe? PCDA New Delhi Mumbai New Delhi three A

Who among the following


is responsible for safe
custody of original CAs PCDA/CD
10230 concluded by MES? GE AO GE RAO/LAO A D

Who among the following


is responsible for securing
that expenditure shall not
proceed at a rate
unwarranted by
10231 sanctioned Estimates? MOD MOD (Fin) Both None C

Who among the following


is responsible for the
custody of MES Inspection
House and accounting of Surveyor
10232 its receipts? AGE BSO AO GE Assistant B
Who among the following
is responsible for the
monthly reconciliation of None. It is
the figures given in the the
accounts maintained by responsibi
the Head of the ilty of
Department with those Audit
appearing in the Accounts Head of the authoritie
10233 Officer’s books? Department Accounts Officer Both s C
Who among the following
is responsible for the
sufficiency and
moderation of the
Defence Service
10234 Estimates? MOD MOD (Fin) Both None C

Who among the following


is responsible for Work
relating to London PCDA (AF) PCDA (BR)
10235 Accounts Current? CGDA PCDA New Delhi Dehrudun New Delhi B
Who among the following
is responsible to
coordinate general Chiefs of
direction of policy for Defence Research Defence Staff
Scientific Research & Development Minister’s Committe All the
10236 relating to Defence? Council Committee e three A

Who among the following


is responsible to maintain CDA DPDO
Indian Military Widows CDA (Army) (Funds) concerne
10237 and Orphans Fund? CDA (PD) Meerut Meerut Meerut d C

Who among the following


is supposed to endorse on
the Draft Paras file
prepared by DGADS,
concurred by DAD and PCDA/CD
10238 referred to him? Defence Secretary FADS CGDA A C
Who among the following Leader of
is the chair person of the
committee constituted for Oppositio
the purpose of selecting Minister n in Lok
10239 CIC? President Prime Minister of I&B Sabha B
Who among the following Command
is the head of Military Quarter Master er Works
10240 Engineer Services? General Chief Engineer Engineer E in C D
Who among the following FADS/Sec
is the Head of Ministry of retary All the
10241 Defence? Defence Secretary Defence Minister (Def/Fin) three B
Who among the following
is the incharge of
10242 Ordnance Factory? General Manager C of A (Fy.) Both None A
Who among the following
is the Officer i/c for MES
10243 division CE CWE GE AGE C

Who among the following


is to ensure that suitable
accounts are maintained
10244 by Defence Services? CGA MOD (Fin) C&AG None B
Authority
Who among the following administe
is ultimately responsible ring the
for keeping expenditure Authority who appropria All the
10245 within the appropriation? DAD allotted the funds tion three C

Who among the following


makes Payment and
adjustment of the cost of Regional
manufacture of medals CDA Regional
and decorations to Army Regional CDA M Stores CDA Pay
10246 Officers PCDA (O) Pune section section Section B
Who among the following
officers is a Junior
Administrative Grade
10247 Officer in DAD? Addl. CDA Jt. CDA DCDA ACDA B
Who among the following
officers is authorized by
regulations to waive
Departmental charges in
the case of Deposit works
10248 by MES? GE CWE CE None D
Who among the following
officers may draw
cheques on civil treasury
or banks to meet the
requirements of Defence Defence Station
Services without cash Estate H.Qrs.
10249 assignment? DAD officers GEs of MES Officers ECHS A
Who among the following
shall be ineligible for
further employment Chairman
under the Government of Chairman of State of Joint All the
10250 India ? Chairman of CAT AT AT three A
Who among the following
should not pay cash along
with MRO into Any person
Government Units having public paying money to
10251 Treasury/Bank? Fund Account Government Both None A

Who among the following


will be exofficio member
in the Local Committee
constituted under Sexual
Harassment of women at Social Welfare Judge of a All the
10252 work place act? District Officer Officer Civil Court three B
Member
having
been the
Who among the following longest in
will be the chairman of Senior most the As
Chiefs of Staff Eldest Officer officer among the committe decided
10253 Committee? among the chiefs chiefs e by MOD C
Who among the following
woman does not get
covered under the
definition of Domestic who is employed to
worker as per Sexual do the household
Harassment at work place work on part time
10254 Act? basis Family member Both None B
Chief
Who appoints C&AG of Justice of Cabinet
10255 India Prime Minister President India Secretary B
Who can authorize
payment without pre
audit of a claim which
requires pre audit, to
avoid delay in an urgent
10256 case? PCDA/CDA GOC in C CGDA GOI A
AAO
senior to
Who can be appointed as the
Inquiry Officer when the Charged Either a
10257 Charged Official is AAO? IDAS Officer SAO/AO official or b D
Who can conclude a
contract beyond 3 years Any of the
10258 duration? PCDA/CDA GOI MOD three B
CE with
Who can reduce or remit E in C with the concurren
departmental charges on concurrence of ce of
a deposit work costing Rs. Financial PCDA/CD
10259 2000/- E in C Authorities CE A B

Who carries out the audit


of Construction Accounts
10260 among the following? PCDA/CDA RAO/LAO Both None B

Who certifies the


vegetables produced from
unit gardens conform to ASC
ASC specification before Supply
10261 issuing for consumption? OC of the unit GOC in C Depot PCDA A
Who conducts audit of
Field Imprest Accounts
rendered by Field Imprest Regional
10262 Holders? PCDA (O) CsDA/PCsDA Both None B
Who conducts audit of
sanctions issued by All the
10263 Government of India? CGDA DGADS CGA three B
Who conducts of Audit of
Cantonment Boards
10264 Accounts? DGADS DAD Both None B
Who deals with all
matters relating to audit,
payment, accounting and DCDA
Financial Advice to Jt. CDA (DAD)
Southern Air Command PCDA (AF) CDA (AF) New (AF) HAL
10265 Trivendrum? Dehrudun Delhi Nagpur Bengaluru C
Who deals with payment
of bills for procurement of
stores of United CDA (Army) PCDA (CC) PCDA CGDA
10266 Kingdom? Meerut Lucknow New Delhi office C
Who deals with the
payment and audit of pay
bills of officers and
establishment of Assistant
Directorate of Technical
Development (Inspection
and quality control) at PCDA (R&D) New PC of A
10267 Kolkata? CDA Patna Delhi Kolkata None C
Who functions as principal
representative of the
Ministry of Defence in the
field of Defence Defence
10268 expenditure? FADS CGDA Secretary None A
Who functions as the
Principal Accounting CDA (CSD) PCDA (SC) PCDA,
10269 Officer for CSD? CGDA Mumbai Pune New Delhi A
Who is a PSO in Army Chief of All the
10270 H.Qrs.? Adjutant General Chief of Logistics Materials three A
Rep. of
Who is authorized to sign Remount and DEO in All the
10271 MRO? AAO in DAD purchasing agent Cantt three D
Who is competent to
authorize alteration in
DOB of Non gazetted
employees of DAD when it Jt. CGDA Addl.
10272 is in order otherwise? PCDA/CDA CGDA (AN) CGDA B
Who is highest authority
in the Administrative Standing All the
10273 Tribunal? Chief Justice Chairman Counsel three B
Quarter
Who is not a PSO in Chief of Integrated Master General of Master Adjutant
10274 Army? Defence Staff Ordnance General General A
Flag
Asst. Officer
Chief of Materials Chief of command
Who is not a PSO in Indian Vice Chief of Naval – Naval Naval ing in
10275 Navy? Staff Dockyard Staff chief D
Who is responsible for all
matters connected with
investigation, settlement
and follow up action on
complaints from PCDA (P) Both (a)
10276 pensioners? CDA (PD) Meerut Allahabad and (b) CGDA A
Who is responsible for
checking of cost data of
final bills of orders on cost
plus basis placed on M/s
Garden Reach Ship- PCDA
builders and Engineers (Navy)
10277 Ltd.,Kolkata? PC of A Kolkata CDA Patna Mumbai None A
Who is responsible for Central
custody of all original cash Record
vouchers, receipts and Office,
contract documents of Delhi All the
10278 MES? GEs DAD Cantt three B
Who is responsible for Director General of
Inspection of the Defence Aeronautical PCDA (AF) All the
10279 Aircrafts? Quality Assurance Dehradun Air H.Qrs three A
Who is responsible for
maintenance and upkeep
of furniture supplied as Red Cross
free gifts by Red Cross to authoritie All the
10280 Military Hospital? MH itself MES s three B
Who is responsible for
preparation of the portion
of the Combined Finance
and Revenue Accounts
pertaining to Defence All the
10281 Services? DGADS CGDA C&AG three B
Who is responsible for
safe custody of LPC seal Wing Wing
and Payment Authority Wing officer officer officer
10282 Seal in PCDA (O) office? Wing officer (D) (Ledger wings) (EDP) (AN) D
Who is responsible for
signing the Appropriation
Accounts of Defence
Services and its
submission to C&AG of Secretary
10283 India? Defence Secretary Defence (Finance) CGDA CGA A
Who is responsible for the
preparation of the
Appropriation Accounts of
10284 Defence Services? FADS C&AG CGA None A
Who is responsible to
carry out repairs to
refrigeration equipment
issued to entitled units
10285 against their P.E.T? MES EME Workshops Both None B
Who is responsible to
check correctness of
expenditure entries in
Construction Accounts All the
10286 against original vouchers? LAO/RAO BSO of GE office AO GE three C
Who is responsible to Nearest
conduct local audit of LAO of the Field DAD
10287 units in Field Area Nearest LAO Supply Depot LAO (AF) Officer B
Who is responsible to for
the custody of all original
cash vouchers, receipts E in C
and Contract Documents MES officers Defence Accounts branch All the
10288 of MES? concerned Department IHQ MOD three B
Who is responsible to
initiate claim on account
of shortlandings in r/o Iron &
Steel Imports control Steel
indents through port of Embarkation Controller PC of A
10289 Kolkata? Consignee unit Commandant , Kolkata Kolkata C
Who is responsible to
maintain Indian Ordnance
Factories
Workmen's
Provident Fund Accounts
other than those Controllers of CDA (Funds)
10290 maintained by PC of A Accounts (Fys.) Meerut Both None B
Who is responsible to
prepare Construction All the
10291 Accounts in a GE office? AO Sub Division Cashier three B
Who is responsible to
record the classification
code head of account on
the bill supposed to be
10292 paid? Drawing Officer Paying Authority Both None A

Who is the accepting


officer for APAR of AAO Jt. CGDA
(with grade pay of Rs. (AN)
5400/- on MACP) working PCDA/CD H.Qrs.
10293 in a PCDA/CDA office? Group Officer Addl. CDA/Jt. CDA A office B
Who is the appointing
authority for Senior PCDA/CD
10294 Auditors in DAD? GOI CGDA A FADS C
Who is the authority
playing a fiduciary role in
a Federal Financial Roles
10295 in India? CGDA CGA FADS C&AG D
All
Who is the banker to All Nationalized scheduled
10296 Government? banks RBI SBI banks B
Person
Appointe
Who is the chair person of Union Finance Cabinet d by
10297 GST Council? Prime Minister Minister Secretary President B
Who is the chairman of
GASAB i.e. Government Deputy
Accounting Standards C&AG of
10298 Advisory Board? C& AG of India CGA of India India CGDA C
Who is the Chairman of Defence Defence
10299 Ordnace Factory Board? PC of A Kolkata Secretary DGOF Minister C

Who is the chairman of


the committee to consider
the promotion to the Non
Functional Selection Additional
Grade of the Junior Chairman/Member Secretary Secretary,
10300 Administrative Grade? of UPSC (Def/Fin) /FADS CGDA MOD B
Who is the Chairman of
the Government
Accounting Standards Deputy
10301 Advisory Board (GASAB) CGA CGDA C&AG C&AG D
Who is the chairperson
for Government
Accounting Standards Finance
10302 Advisory Board (GASAB)? C&AG of India Dy. C&AG of India CGA Secretary B
Who is the Chief FADS/Sec
Accounting Authority in Defence retary
10303 Ministry of Defence Defence Minister Secretary (Def/Fin.) CGDA B
Who is the Chief
Accounting Authority in Defence
10304 MOD? PCDA CGDA FADS Secretary D
Who is the Chief
Accounting Officer for the Defence
10305 Defence Services? PCDA CGDA FADS Secretary C
Who is the Chief FADS/Sec
Accounting Officer in Defence retary
10306 MOD Defence Minister Secretary (Def/Fin) CGDA C
Who is the Competent
Authority defined under
RTI Act in the case of Lok Minister of Dy. Prime
10307 Sabha? Parliament Affairs Speaker Speaker Minister B
Who is the Competent Minister
Authority defined under of
RTI Act in the case of Parliamen All the
10308 Rajya Sabha? Vice President Dy. Chairperson t Affairs three A
Who is the Competent
Authority defined under Judge Chief
RTI Act in the case of concerne Justice of
10309 Supreme Court? Attorney General Law Minister d India D
Who is the competent
authority to accord time
bar sanction for service
personnel working under AG QMG
10310 NCC? NCC Group H.Qrs DGNCC Branch branch B
Who is the competent
authority to approve
officiating promotion to
the rank of Colonel and Military Secretary AG Branch IHQ
10311 above? Branch, IHQ MOD MOD GOC in C GOI A
Who is the competent
authority to approve
officiating promotion to
the rank of Lt. Col. (More Military Secretary AG Branch IHQ All the
10312 than six months)? Branch, IHQ MOD MOD GOC in C three A
Who is the competent
authority to approve
officiating promotion up Sub Area All the
10313 to the rank of Major? Commander Area Commander GOC in C three C
Who is the competent
authority to approve
officiating promotions in Military Secretary AG Branch IHQ
10314 Supersession cases? Branch, IHQ MOD MOD GOC in C GOI A
Authority
Who is the Competent to make
Authority to make an appointm
excess appointment in a ent in
lower rank, against a Authority to make lower
vacancy unfilled in a appointment in &higher
10315 higher rank? GOC in C lower rank rank GOI C
Who is the Competent
Authority to regularize the
loss of blank forms of PC of A,
10316 Credit Notes in a unit? Co of the unit GOC in C Kolkata GOI D
Who is the disciplinary
authority to give major
penalty to AAO working in PCDA/CD
10317 a PCDA/CDA office? Group Officer (AN) Addl. CDA/Jt. CDA A None C
Who is the equivalent Flight
officer in Air Force for Lieutenan Group
10318 Major in Army? Squadron Leader Flying Officer t Captain A
Who is the equivalent Flight
officer in Air Force for Sub Lieutenan Group
10319 Lieutenant in Navy? Squadron Leader Flying Officer t Captain B
Who is the equivalent
officer in Army for
10320 Warrant Officer in Navy? 2nd Lieutenant Lieutenant Captain None D
Who is the equivalent
officer in Navy for Commod
10321 Brigadier in Army? Lt. Commander Commander ore None C
Who is the equivalent
officer in Navy for Captain Lieutenan
10322 in Army? Lt. Commander Commander t None C
Who is the equivalent
officer in Navy for General Admiral of the Vice Rear
10323 in Army? Admiral fleet Admiral Admiral A
Who is the equivalent
officer in Navy for Lt. Commod Vice
10324 General in Army? Lt. Commander Commander ore Admiral D
Who is the equivalent
officer in Navy for Major Lieutenan
10325 General in Army? Vice Admiral Rear Admiral t Captain B
Who is the Head of the All the
10326 Department for DAD? Defence Secretary FADS CGDA three C
Who is the Head of the FADS/Sec
Department for Defence Defence retary
10327 Accounts Department Defence Minister Secretary (Def/Fin) CGDA D
Who is the head of the Defence
10328 department of DAD? CGDA FADS Secretary MOD A
Who is the leave
sanctioning authority for General
CDA rank officer working Manager
in the office of C of A of the Any of the
10329 (Fys.)? CGDA PC of A Kolkata Factory three C
Who is the Principal
Accounting Officer for the Defence
10330 Defence Services? PCDA CGDA FADS Secretary B
Who is the Principal FADS/Sec
Accounting Officer in Defence retary
10331 MOD Defence Minister Secretary (Def/Fin) CGDA D
IDAS
Who is the Reporting officer
officer to write APAR of nominate
Local Audit Officer (as LAO Group d by
deals with various types Group Officer Officer PCDA/CD
10332 of duties)? Group Officer (AN) (Pay) (IA) A C

Who is the responsible to


handle
imported/exported stores Consignee
10333 of Defence Services Embarkation H.Qrs Consignor unit unit A. HQrs. A
Who is the Supreme
Commander of the three
services - Army, Navy and Defence Defence
10334 Air Force? President Prime Minister Minister Secretary A
PAOs
(ORs)
under
Regional
Who maintains Provident CDA (Funds) CDA (Army) PCsDA/Cs
10335 Fund Accounts of PBORs? Meerut Meerut DA All C
Who prepares an Annual
Consolidated Balanced
Accounts of Defence
Services Receipts and
10336 Charges? Defence Secretary FADS CGDA CGA C
Who prepares Daily Order
sheet during Inquiry Inquiry Presentin
10337 proceedings? Defence Assistant Charged Official Officer g Officer C
E section
Who prepares schedule III of
in respect of payments Regional
10338 made by GE? AO GE GE CDA LAO/RAO B
Who publishes the
pamphlet of RDR heads
and CHB of Defence
Services Receipts and
10339 Charges? CGDA DGADS CGA C&AG A
Who renders advice to
Defence Minister on all
Scientific and Ordnance
technological aspects of Chiefs of Staff Dept. of Defence Factory
10340 Military Operations? Committee R&D Board FADS B
Who renders half yearly
statement to Army Head
Quarters on adjustment
of cost of vehicles issued CDA (Army) PCDA
10341 to MES by Army? Meerut PC of A Kolkata CGDA New Delhi A
Who sanctions S&S
Imprest to
units/formations and Regional Area
supply depots under Army Head PCDA/CD Command
10342 peace conditions? GOC in C Quarters A er A

Who will accord Time Bar


Sanction of TA/DA claims Military
10343 of Army personnel? Adjutant General QMG Secretary MGO B
Who will be chairman of
DPC for promotion from Chairman/Member Addl.
10344 SAO to ACDA? UPSC CGDA FADS CGDA A

Who will be the accepting


officer in respect of APARs
of AOs working in a Jt. CGDA
10345 Regional PCDA office? PCDA Addl./Jt. CDA (AN) CGDA A
Who will chair the DPC
proceedings for
promotion of IDAS officers Either a
10346 from JTS to STS? CGDA Addl. CGDA or b None C
Who will conduct of
technical check of bills of Engineer
10347 MES works? Audit Authorities Authorities Both None B
Who will decide the head
of booking in the case of PCDA/CD All the
10348 Bills in GE set up? GE AO A three A
Who will give permission
to a DAD employee
seeking part time services
elsewhere like
broadcasting of the No
nature other than those permissio
of literary, artistic or n is
10349 scientific character? CDA CGDA MOD required B
Who will maintain
Construction Accounts of GE under
Operational works concerne
undertaken Formation Formation d CE Any of the
10350 Engineers? Engineers PCDA/CDA Corps three B
Who will select the Month ALAO/Loc
for detailed checking in al Audit Any of the
10351 audit of Store Accounts? PCDA/CDA LAO Staff three B
Who will write the APAR
of AO GE attached to a GE G.O. (E) of
office in the capacity of PCDA/CD
10352 Reporting Officer? GE CWE RAO/LAO A D

Whose concurrence is
required to exempt (those
not exempted already) a
set of employees from
application FRSR in
10353 respect of them? DOP&T MOD MOF C&AG C
Whose counter signature Officer
will you look for in audit, Station Transport CO of the user using the OC,
10354 in the case of CHT bills? Officer unit Transport Station A
Whose orders are
required for transfer of a Ministry
vehicle from one Army Station Army of
10355 unit to another? Commander PCDA/CDA H.Qrs. Defence C
Whose permission is
required to increase the
quantum of audit by DAD PCDA/CD
10356 officers? CGDA DGADS MOD A D

Whose permission is
required to publish a book PCDA/CD
10357 by employee of DAD? GO (AN) Addl. CDA/Jt. CDA A CGDA D
Whose prior approval is
necessary to issue
modifications in the Next higher
conditions of contract Authority authority of
which do not involve sanctioning the sanctioning
10358 enhancement of rates? contract authority MOD GOI A
Whose prior sanction is
necessary for despatch of
stores to Ordnance
Factories for repairs when
the estimated cost of Director of
repairs is 5000/- in Ordnance
10359 respect of AOC depots OC of the depot services DGOF GOI B
Whose prior sanction is
necessary to admit private Regional
individuals into Military PCDA/CD
10360 Hospital? CO of MH OC of the Station GOC in C A B
Whose sanction is
necessary to carry out re Next
appropriation due to error PCDA/CD higher
10361 in budget estimate? GOI FADS A CFA A
Whose sanction is
necessary to conclude a
contract of unsual
10362 character? GOI MOD C&AG AHQ A
Whose sanction is
necessary to institute
disciplinary proceedings
against a retired Head of the
10363 employee? Department Ministry C&AG President D
Whose sanction is
necessary to issue stores Governm
held in AFMSD to private ent of
10364 parties? DGAFMS PCDA/CDA India MOD C
Whose sanction is
necessary to re-
appropriate savings due
to non expenditure of
provision for a specific
10365 measure? GOI MOD CGDA DGADS A
Whose sanction is
necessary to refund a
security deposit already
lapsed and credited to Group
10366 Government? PCDA/CDA SAO/AO Officer AAO A
Whose sanction is
necessary to transfer
coupons from one
category to another in a Governm
Military Farm noted in MF Asst. Director QMG ent of
10367 Manager stock book? PCDA/CDA (MF) Branch India B
Whose sanction is
required to initiate
Disciplinary proceedings Disciplina Secretary
in respect of a retired ry of the
10368 government servant? HOD President Authority Ministry B
Whose sanction is
required to release credit
balance of a deserter
PBOR when the amount
exceeds Rs. 1000/- but Brigade Officer i/c PCDA/CD
10369 below Rs. 2 lakhs? CO of the unit Commander PAO A B
Whose sanction will be
looked for in audit where
service transport is Station
provided in connection command
10370 with visits of VIPS. GOI CDA A HQrs er C
Whose sanction will you
look for in audit where
service transport is
provided in connection Station PCDA/CD Army
10371 with visits of VIPs? GOC in C Commander A H.Qrs. D
Widening of existing road Special Special
10372 will treated as Original work Ordinary Repairs Repairs work A

With in _____ information


under RTI Act is supposed
to be furnished when it
pertains to Life and
10373 Liberty of a person? 24 Hours 48 Hours 72 Hours 5 days B
With in how many days
information under RTI Act
is supposed to be
furnished when third
party information is
10374 sought? 10 15 30 45 D
With in how many days
information under RTI Act
is supposed to be
10375 furnished? 10 15 30 45 C

With out approval of ____


to AWP, no new Major
Capital works should be Service Command
10376 commenced in the FY? GOI MOD H.Qrs. H.Qrs. A
Withdrawn Rs. 5000/-
from bank for personal Bank
use. What will be posted Credit Bank
10377 in the cash book? Cash credit side Cash Debit side side Debit side C
Withdrawn Rs. 5000/-
from bank. What will be Debit side Credit
entry in cash book with Cash and side cash
cash, Discount and Bank Debit side cash and Credit side Cash Credit and Debit
10378 column? bank and bank side Bank side bank C
Within _ hours of drawal
of money, Officer signing
ECR has to render
certificate to Move
sanctioning authority that
10379 money been expended 24 48 72 96 B

Within ____ days Charged


Official is supposed to
submit appeal against the
10380 order passed against him? 10 30 45 90 C
Within ____ days Charged
Official is supposed to
submit statement of
Defence against the
10381 charge sheet? 5 7 15 30 C
Within _____ returnable
copy of the packing
accounts has to be
returned by consignee to
landing officer in respect two
10382 of imported stores? 15 days a month months 3 months D
Without the sanction of
____ , PCDA/CDA will not
take up the audit of any
accounts which do not fall
within the sphere of his All the
10383 duties? MOD CGDA C&AG three B

Work Book is supposed to


be submitted to AAO by Fortnightl
10384 the staff on ____ basis? Weekly Daily y Monthly B
Work Book should be
inspected by Group
Officer at least once in a
10385 _______? Day Week Fortnight Month B
Work diaries should be
maintained at site for all
major works costing more fifty
10386 than One lakh Ten thousand thousand two lakhs D
Work diary need not be
maintained in respect of
special repairs if the cost
of special repairs does not
10387 exceed Rs.______ 1 lakh 2 lakhs 5 lakhs 10 lakhs D
Work related to which of
the following sections is Engineeri
10388 not described in OM II? Records Administration ng None C
Work to be executed by
Contractor is mentioned
in which schedule of
contract agreement
10389 concluded by MES? A B C D A
Workmen's
Compensation Act came 01.04.192 01.07.192
10390 into force w.e.f _____? 05.03.1923 01.01.1924 4 4 D

Works carried out by MES


on behalf of Cantonment
Boards fall under which of Maintena
the following categories Special nce
10391 of works? Authorized works Deposit works works services B
Works carried out by MES
on behalf of Civil
Departments are Deposit Capital
10392 categorized as _____? Original works Agency Services works works B
Works Cell is a section of PCDA
which of the following PCDA (BR) New (Navy) All the
10393 offices? PC of A Kolkata Delhi Mumbai three B
Works costing more than
Rs. 1 lakh and not
exceeding Rs. 2 lakhs are
classified as ___ works by Any of the
10394 MES normally? Revenue works Minor works Repairs three A
Works costing more than
Rs. 2 lakhs but less than
Rs. 15 lakhs are treated as Major Capital Low Budgeted Revenue Minor
10395 _____ by MES? Works Capital works works works B

Works projects in Navy


are dealt by which branch Vice Chief of Naval Chief of Chief of Chief of
10396 of Naval Head Quarters? Staff Personnel Logistics Material C
Works required to make
good damages caused to
existing buildings due to
extra ordinary causes, but
still usable are classified Special Decided
10397 as __? Repairs Original works works by GE A
Works required to make
good damages caused to
existing buildings due to
extraordinary causes,
which are still usable are Minor capital Minor Revenue
10398 classified as ___ by MES? Repairs works works works A
Works sanctioned as an
important experimental
measure are classified as Special Special
10399 _____ works by MES? Deposit works Minor works Repairs works D
Works Services carried
out by MES for other
Ministries of the Central Inter
Government or the State Departme
Governments are known ntal All the
10400 as _____? Agency Services Deposit Works Works three A
Yearly allotment of funds
for maintenance of
Operational works will be
made to ____, who will
sub allot funds to the
formation engineers on
the basis of Board
proceedings received Div. Chief
10401 from the Divisions Command H.Qrs. Formation H.Qrs. H.Qrs. Engineer D

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