PC 16

Forest Accounts (Accounts Code Volume III)

2021-Edition
1. The Major and Minor Heads for classifying forest receipts and expenditure are prescribed by the
a. CAG with the approval of the President b. President with the approval of the CAG
c. AG with the approval of the Government d. Government with the approval of the AG
2. The sub-heads, detailed heads or units of grants and appropriations will be determined by
a. CAG in consultation with the President b. President in consultation with the CAG
c. AG in consultation with the Government d. Government in consultation with the AG
3. Transactions of the Central Government, Railways, P & T., Defence or another State Government
originating in a State Forest Division are accounted for under
a. Monetary settlement b. Book Transfer
c. Public Work Remittances d. Advance Payment
4. Book Transfer in a Forest Division is accounted for in
a. subsidiary accounts b. in cash book on receipt side
c. cash book on payment side d. in cash book on both the sides as Contra Entry
5. The necessary adjustment for the transaction recorded under Book Transfer in a Forest Division will be
made by
a. Forest Division itself
b. State Government in which forest division falls
c. Accountant General under whose jurisdiction the Forest Division falls
d. Central Government, Railways, P & T., Defence or another State Government on whose behalf
the transaction took place.
6. No inter-divisional adjustment should be made except under the special order of the
a. Conservator b. Accountant General
c. State Government d. CAG
7. In cases where Govt. in consultation with the AG declares a division or a circle as a unit for the purpose of
ascertaining the financial results of the working of the forests, inter-divisional settlement will be made
a. where the unit is the division, adjustments may be made between different divisions
b. where the unit is the circle, adjustments may be made between different circles.
c. Both A&B
d. None of the given
8. Charges for General Establishment of a Forest division are accounted under
a. Minor Head Conservancy and Work/Forest Conservation & Development under Major Head 2406
b. Minor Head Conservancy and Work/Forest Conservation & Development under Major Head 4406
c. Minor Head Establishment/Direction and Administration under Major Head 2406
d. Minor Head Establishment/Direction and Administration under Major Head 4406
9. Charges for Live Stock, General Store and Tools and Plant are accounted for under the minor head
a. Establishment b. Conservancy and Work
c. Tools and Plant d. Contingency
10. The cost of materials/Special Tools and Plant purchased for a specific work shall be debited to
a. Establishment b. Conservancy and Work
c. Contingency d. Account of particular work
11. Pay and allowances of such temporary establishment as is employed upon the actual execution, as distinct
from the general supervision is accounted for under the minor head
a. Establishment b. Direction and Administration
c. Conservancy and Work d. Any of the given
12. Pick the correct one

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Prepared by Deepak Kumar Rahi, AAO (Patna/Bihar)
 a. When general stores and tools and plant are utilised subsequently on any specific work, the value thereof
should be transferred to the accounts of the work concerned by write-back to the sub-head to which the
stores were debited originally.
b. Cost of carriage and incidental charges for issue of stores and Tools and Plant to site of work shall be
borne by conservancy and work and not by the Work concerned
c. Both A&B
d. None of the given
13. All sums paid into the treasury by a departmental officer or on his account is
a. credited to Forest remittance b. debited to Forest remittance
c. minus credited to Forest Remittance d. minus debited to Forest remittance
14. Forest Remittance is credited by
a. value of all cheque drawn
b. all sums paid in cash into the treasury
c. all sums paid in cheque/Draft into the treasury
d. A & C above
15. In Forest Department cash advance given to sub-ordinate officer to enable him to make the disbursements
entrusted to his charge is called
a. Temporary Advance b. Work Advance
c. Forest Advance d. Permanent Advance
16. Advances to contractors, suppliers and labourers with respect to a work in a Forest Division is termed as
a. Advance Payment b. Forest Advance
c. Other-Transaction d. Work Advance
17. Work Advance is located under the minor head
a. Establishment b. Conservancy and work
c. Construction d. Wildlife
18. When advance is rendered to sub-ordinate/ contractors and suppliers, the accounting entry involved is
a. debit disburser/contractor/supplier account and credit forest remittance
b. debit forest remittance and credit disburser/contractor/supplier account
c. debit final head of expenditure and credit disburser/contractor/supplier account
d. debit final head of expenditure and credit forest remittance
19. When an account of the advance is rendered by the disburser/contractor/supplier, the amount of
expenditure should be
a. credited to Forest/Work Advance as the case may be contra debited Forest Remittance
b. credited to Forest Remittance and contra debited to Forest/Work Advance
c. credited to Forest/Work Advance as the case may be contra debited final head of expenditure
d. credited to final head of expenditure and per contra debited to Forest Remittance
20. Work done or in cash the amount recovered from contractor/supplier against the advance rendered to
him/her should be
a. credited under Forest Advances b. debited under Works Advances
c. debited under Forest Advances d. credited under Works Advances
21. Petty advances to labourer out of the imprest or advance of a subordinate should be classified as
a. Temporary Advance b. Work Advance
c. Forest Advance d. part of the cash
22. Adjustment of overcharge on account of Pay and Allowances, when account of the pertaining year is open,
by deduction from the pay bill shall be accounted as
a. by showing receipt
b. by showing expenditure
c. by making net amount payable
d. by contra entry showing receipt and expenditure simultaneously
23. Adjustment of overcharge, when account of the pertaining year is open, other than by deduction from the
pay bill shall be accounted as
a. by showing receipt

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Prepared by Deepak Kumar Rahi, AAO (Patna/Bihar)
 b. by showing expenditure
c. by making net amount payable
d. by contra entry showing receipt and expenditure simultaneously
24. The amount of adjustment of overcharge, when account of the pertaining year is open, other than by
deduction from the bill shall be accounted in the account rendered to the Accountant General
a. by showing a separate item of receipt
b. by minus entry under the under the sub head to which it was debited originally.
c. by contra entry showing receipt and expenditure simultaneously
d. not accounted for at all in the accounts rendered to the AG
25. After the close of the accounting year, the adjustment of overcharges should be treated as
a. Forest deposit b. Reduction in expenditure
c. Miscellaneous revenue d. As advised by the AG
26. Which of the following will be accounted for as Forest Remittance in Treasury Account
a. Earnest money deposits by contractors or purchasers of forest produce direct into a treasury or sub
treasury
b. earnest money deposits which are received initially by a Forest Officer but remitted subsequently to the
treasury
c. Earnest money deposits which are tendered at auctions held at outlying stations and received by Forest
Officers and remitted to treasury
d. All of the above
27 Which of the following will be accounted for as Revenue Deposit in Forest Department
a. Earnest money deposits which are tendered at auctions held at outlying stations and received by Forest
Officers and remitted to treasury
b. Earnest money deposits by contractors or purchasers of forest produce direct into a treasury or sub
treasury
c. earnest money deposits which are received initially by a Forest Officer but remitted subsequently to the
treasury
d. B&C above
28. Which of the following will be accounted for as Revenue Deposit in Treasury Account
a. Earnest money deposits by contractors or purchasers of forest produce direct into a treasury or sub
treasury
b. earnest money deposits which are received initially by a Forest Officer but remitted subsequently to the
treasury
c. Both A&B
d. Earnest money deposits which are tendered at auctions held at outlying stations and received by Forest
Officers and remitted to treasury
29. In Forest department a cash book in FA 1 should be maintained by
a. every officer who is authorised to receive or disburse Government money
b. every officer who is authorised to receive Government money
c. every officer who is authorised to disburse Government money
d. every officer who is authorised to make book transfer
30. State whether true or false
In cash book, Form FA- 1 only all money transactions as they occur are recorded and no transaction on
account of book transfers permissible are recorded here
a. True b. False
31. When the cheque is drawn in favour of self or order to replenish the cash chest
a. the amount of the cheque should once be entered in the cash book without awaiting actual realisation
as receipt
b. the amount of the cheque should not be entered in the cash book as receipt before actual realisation
c. the amount of the cheque is shown on the both the side of cash book as cheque drawn and amount in
cash received only after actual realisation of cheque. Till then it is accounted for in Register of Valuable.
d. All of the above is permissible at the discretion of the Divisional Officer
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Prepared by Deepak Kumar Rahi, AAO (Patna/Bihar)
32. When the cheque is drawn in order to be paid away, the amount of the cheque should accounted in the
cash book as
a. receipt on debtor side
b. expenditure on the creditor side
c. not to be accounted for in cash book.
d. simultaneously on both sides of the cash book, once as a receipt money from the treasury and again as
a payment to the payee concerned
33. Transaction in which no actual payment or receipt of cash in involved is
a. not recorded in the cash book of a Forest Division
b. recorded in the cash book of a Forest Division under the Heading Book Transfer which is a receipt entry
on the debtor side
c. recorded in the cash book of a Forest Division under the Heading Book Transfer which is an expenditure
entry on the debtor side
d. recorded in the cash book of a Forest Division under the Heading Book Transfer which is a contra entry
recorded simultaneously on both the side of cash book
34. Pay and allowances of Forest Officers and their establishments should be entered in the cash book under
the head
a. Establishment (Direction and Administration) with full details
b. Establishment (Direction and Administration) without further details
c. Conservancy and Works (Forest Conservation and development) with full details
b. Conservancy and Works (Forest Conservation and development) without further details
35. If the cancelled/lost/lapsed cheque is replaced immediately by a fresh cheque in a Forest division, it is
accounted for in Cash Book as
a. details of fresh cheque in inner/particular column of creditor side
b. Creditor side the amount should be accounted for as a “cancelled cheque” and on debtor Side the fresh
cheque should be shown as a “Forest Remittance”,
c. Creditor side the fresh cheque should be shown as a “Forest Remittance” and on debtor Side
the amount should be accounted for as a “cancelled cheque”
d. Creditor side the fresh cheque should be shown as a “cancelled” and on debtor Side the amount
should be accounted for as a cash recoveries of service payment.
36. If the cancelled/lost/lapsed cheque is not replaced immediately by a fresh cheque in a Forest division, it is
accounted for in Cash Book as
a. amount of cancelled cheque is shown as cash recovery of service payment on debtor side
b. amount of cancelled cheque is shown as reduction of service payment on creditor side
c. amount of cancelled cheque is shown as cash recovery of service payment on debtor side and
also shown as reduction of service payment on creditor side
d. Creditor side the fresh cheque should be shown as a “cancelled” and on debtor Side the amount
of cancelled cheque should be accounted for as a cash recovery of service payment.
37. Cash Book in a Forest Division shall be balanced
a. daily
b. weekly
c. monthly
d. as and when convenient depending upon transaction
38. Pick the incorrect one
a. Divisional Forest officer should close its cash book on the last working day of each month
b. Verification of cash and cash count is done at the close of the month
c. Cash found surplus is at once recorded on the receipt/debtor side and deficiency on payment/creditor
side
d. None of the given
39. A Sub-ordinate Office of a Forest Division closes its monthly accounts on
a. 27th or such earlier date

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Prepared by Deepak Kumar Rahi, AAO (Patna/Bihar)
 b. 26th or such earlier date
c. five days in before the last working day of the month
d. last working day of the month
40. In respect of March, the accounts in a Forest unit close on as
a. Divisional Offices on 31st March and sub-ordinates offices on 27th March or earlier date
b. Both Divisional Offices and sub-ordinates offices on 31st March
c. Both Divisional Offices and sub-ordinates offices on last working day of the March
d. Divisional Offices on 31st March and sub-ordinates offices on last working day of March
41. A monthly register of cheque drawn on all the treasuries with which the Divisional Forest Officer should
be kept in
a. FA-1 b. FA-2
c. FA-3 d. FA-4
42. Muster Roll, Measurement Book, stock account and other accounts should be kept in such form as the
a. Government may determine in consultation with the AG
b. AG may determine in consultation with the Government
c. Divisional officer in consultation with the AG
d. Divisional officer in consultation with the Government
43. Measurement Book is maintained to record
a. Work done and for supplies made by a contractor in all cases
b. Work done and for supplies made by a contractor on a lump-sum contract
c. Work done and for supplies made by a contractor other than on a lump-sum contract
d. Work done and for supplies made by a contractor in all cases as well as work executed by the daily rated
labourer
44. Payment for Work done otherwise than a Lump sum contract in a Forest Division to be made on the basis
a. Muster Roll b. Contractor and Disburser Ledger
c. Cash Book d. Measurement Book
45. A detailed record of the expenditure relating to each sanctioned work should be kept in a register called
Register of Works in Form
a. FA 3 b. FA 4
c. FA 5 d. FA 6
46. Completion report in respect of work executed in a Forest Division is submitted to
a. Accountant General b. Conservator.
c. Government d. All of the above
47. Details of submission of Completion Report is recorded in
a. FA 8 b. FA 4
c. FA 3 d. FA 5
48. Contractors’ & Disbursers’ Ledger is maintained in
a. FA 2 b. FA 3
c. FA 5 d. FA 4
49. Pick the correct one with respect to Contractors’ & Disbursers’ Ledger
a. Only one accounts should be open with each disbursers
b. a separate account should be kept with each person/contractor in respect of each work.
c. Both A&B
d. None of the given
50. Contractor and Disburser Accounts is debited with
a. Forest and Work Advances
b. Other payment made to disburser/contractor
c. Bill passed and amount repaid by Disburser/Contractor
d. Both A&B
51. Contractor and Disburser Accounts is credited with
a. Bill passed and amount repaid by Disburser/Contractor
b. Forest and Work Advances
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Prepared by Deepak Kumar Rahi, AAO (Patna/Bihar)
 c. Other payment made to disburser/contractor
d. Both B&C
52. Contractors’ & Disbursers Ledgers should be balanced
a. as and when a transaction is occurred b. last day of month
c. last day of accounting year d. as and when work/supply completes
53. Pick the incorrect one regarding Contractor and Disburser Ledger
a. The pages in the ledger should be numbered consecutively and there should be an index to the accounts
it contain.
b. Each new account opened should be assigned a number which will be appropriate to that particular
account until it is closed finally.
c. The numbers should be given to the accounts in the ledger in consecutive order as they are
opened and should run in a consecutive sequence until a new ledger volume is opened.
d. None of the given
54. In respect of a Forest Division, the Financial Year terminates on
a. 31st March b. Last working day of March
th
c. 20 May d. 15th April
55. To incorporate the settlements of outstanding and transfer entries pertaining to the preceding year, the
accounts for the month of March of a Forest Division should be closed on
a. 20th May or such date as prescribed by the Government
b. 20th May or such date as prescribed by the AG
c. 1st June or such date as prescribed by the Government
d. 1st June or such date as prescribed by the AG
56. Rectification of an error by drawing the pen through the incorrect entry and inserting the correct one in
red ink between the lines duly dated initialled by the Disbursing Officer is made when
a. the accounts of the year is open b. the accounts of the year is closed
c. the accounts of the month is open d. the accounts of the month is closed
57. If an error is discovered after the close of month’s account but before the account of March Supplementary,
the correction should be made
a. by drawing the pen through the incorrect entry and inserting the correct one in red ink between the lines
duly dated initialled by the Disbursing Office
b. by making a fresh entry in current cash book
c. by making an entry in cash book to which error pertains
d. only on the advice of the AG
58. No formal correction is needed in respect of errors
a. affecting only revenue or Service heads where the amounts involved do not exceed Rs. 10
b. affecting only Debt, Deposit and Remittance heads where the amounts involved do not exceed Rs. 10
c. where the amounts involved do not exceed Rs. 10 irrespective of heads involved.
d. where the amounts involved do not exceed Rs. 100 irrespective of heads involved.
59. Error pertaining to which of the following affects both the sides of the cash book
a. Forest Advance b. Work advance
c. Book Transfer d. All of the above
60. Rectification of error in cash book is made by
a. a plus or minus entry in the receipt or disbursement column of the cash book as the case may be
b. a plus or minus entry in the particular column of cash book as the case may be leaving receipt or
disbursement column blank
c. a plus or minus entry in both particular column and the receipt or disbursement column of the cash book
as the case may be
d. None of the given
61. If an error is discovered after the close of March Supplementary and its despatch to the AG,
a. the correction should be made by correcting the incorrect entry through Transfer Entry Order
b. the correction should be made by making a fresh entry in current cash book
c. No correction is permitted
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Prepared by Deepak Kumar Rahi, AAO (Patna/Bihar)
 d. Correction will be made as advised by the AG
62. State whether true or false
In all cases in which a formal correction is not permissible, a suitable note in red ink should be made in all
the accounts concerned.
a. True b. False
63. No correcting entry should be made in a Forest Division unless supported by the orders of the
a. Divisional Accountant obtained on a Transfer Entry Memorandum
b. Divisional Forest Officer obtained on a Transfer Entry Memorandum
c. Conservator obtained on a Transfer Entry Memorandum
d. Accountant General obtained on a Transfer Entry Memorandum
64. The form of accounts i.e. subsidiary accounts on a commercial basis to be kept for activities of any individual
Forest Unit or of any self-contained exploitation scheme like a Saw-mill or a Forest Railway may be settled by
a. Government after consultation with the Accountant General.
b. Accountant General after consultation with the Government.
c. Accountant General after consultation with the local administration
d. the local administration after consultation with the Accountant General
65. Pick the correct one
a. Separate accounts are rendered to State Government by the Forest Departmental Officer i.e. DFO,
Conservator or other officers having drawing funds facility against their own drawing accounts in the
treasury.
b. Accounts of Conservator or other officers having drawing funds facility against their own drawing
accounts in the treasury are incorporated in the monthly accounts of a Divisional Forest Officer for
submission to the State Government.
c. Accounts of Conservator or other officers having drawing funds facility against their own drawing
accounts in the treasury are incorporated in the monthly accounts of a Divisional Forest Officer for
submission to the Accountant General.
d. Separate accounts are rendered to Accountant General by the Forest Departmental Officer i.e. DFO,
Conservator or other officers having drawing funds facility against their own drawing accounts in the
treasury.
66. If the accounts of the sub-ordinate offices do not arrive in time to be so incorporated in the monthly
accounts of the Division,
a. submission of monthly account of the division will be delayed till all the accounts are incorporated
b. accounts of the sub-ordinate will be incorporated provisionally and account will be submitted to the AG
on scheduled date
c. accounts of the Division should be submitted to AG on schedule date without incorporating the accounts
of the sub-ordinate
d. Any of the above as advised by the AG
67. Accounts of the sub-ordinate which received in the Divisional Forest Office after the due date of its
incorporation into monthly account of the division will be
a. submitted to the AG separately as supplementary account
b. dealt in accordance with the instruction of the AG
b. incorporated in the following month’s accounts
d. incorporated in the March accounts
68. The Divisional Officer must keep open his accounts until receipt of all the subordinates’ accounts in order
that all receipts and payments of the official year may, as far as possible, be brought into the accounts, in case of
accounts of the month of
a. September and March b. March
c. June, September, December and March d. January to March
69. Which of the following will be entered on the debtor side of the cash account FA 1
i. Cheque Drawn
ii. Recoveries of advances from contractors and disbursers
iii. Receipts and recoveries on Capital Outlay.

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 iv. Receipts and recoveries creditable to the Central Government.
v. Receipts and recoveries creditable to other States.

a. i and ii b. ii, iii, iv and v

c. i, ii and iii d. i, ii, iv and v
70. Which of the following will be entered on the creditor side of the cash account FA 1
i. Remittances to treasuries.
ii. Advances made to contractors and disbursers.
iii. Refund of revenue
iv. Payments debitable to the Central Government.
v. Payments debitable to the Railway.

a. i and ii b. ii, iii, iv and v

c. i, ii and iii d. i, ii, iv and v
71. Pick the correct one regarding Classified Abstract of Revenue and Expenditure FA5
a. the expenditure debited to the head “4406” being shown separately from that debited to “2406”.
b. Items are classified and arranged in this return in accordance with prescribed classification and the
entries being made in such detail as may be required by the Government
c. Both A&B
d. None of the given
72. The total previous expenditure on a work should be noted in the remarks column of Classified Abstract of
Revenue and Expenditure FA 5 before expenditure of that month is entered whenever expenditure on any work is
spread over
a. one month b. three months or more
c. two months or more d. six months or more
73. All items of revenue & Expenditure should be classified and arranged in the classified abstract of Revenue
& Expenditure FA 5 on
a. monthly basis b. daily basis
c. half-yearly basis d. yearly basis
74. Classified abstract of Revenue & Expenditure is prepared from
a. Register of Works FA 3 b. the entries made in Cash Book FA 1
c. Contractors’ & Disbursers’ Ledger FA 4 d. All of the above
75. Schedule of remittance to treasuries should be prepared in Form
a. FA-4 b. FA-5
c. FA-6 d. FA-8
76. 62. A reference to each item of remittance to be made invariably in
a. Cash Account b. Classified abstract of Revenue & Expenditure
c. Register of Cheque Drawn d. Consolidated Treasury Receipt from Treasury
77. Pick the correct one regarding Schedules of transactions with other Governments, Railways P. & T. and
Defence
a. It is prepared in Form FA-7
b. Separate schedule are prepared for receipts and payments items
c. Separate schedules should be prepared for Railways or P. & T. or Defence in which the transactions should
be grouped by each Railway/Accounts Officer of the P&T/Defence.
d. All of the above
78. Abstract of Contractor and Disburser Ledger in FA 8 is prepared
a. Monthly
b. Yearly
c. as an when an item in Contractor and Disburser Ledger is unsettled for more than twelve (12) months
d. as an when directed by the Government
79. Abstract of Contractor and Disburser Ledger in FA 8 is prepared for submission to
a. Conservator b. Accountant General
c. Government d. All of the above
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Prepared by Deepak Kumar Rahi, AAO (Patna/Bihar)
80. In the abstract of Contractor and Disburser Ledger in FA 8
a. the disbursers’ accounts are shown first in consecutive order and then the contractors’ accounts
b. the contractors’ accounts are shown first in consecutive order and then the disbursers’ accounts.
c. contractor and disburser accounts are shown alphabetically without any distinct order
d. None of the given
81. The abstract in FA 8 for March in each year should be accompanied by a brief statement explaining the
circumstances in which each item outstanding for more than
a. two months remains unadjusted and the steps which have been taken with a view to its early clearance.
c. six months remains unadjusted and the steps which have been taken with a view to its early clearance.
c. twelve months remains unadjusted and the steps which have been taken with a view to its early
clearance.
d. four months remains unadjusted and the steps which have been taken with a view to its early clearance.
82. Abstract in FA 8 may submitted to the AG through conservator or other superior authority, if so desired by
a. Accountant General b. Conservator
c. Government d. CAG
83. Where abstract in FA 8 is submitted to AG through conservator or other superior authority, the same should
be passed on the AG within
a. 7 days of receipts b. 30 days of receipt
c. 15 days of receipts d. 10 days of receipt
84. Which of the following is submitted by a Forest Division to the AG on the last day of the month
a. a copy of Register of Cheque Drawn FA-2
b. Register of Cheque Drawn FA-2
c. Schedule of Transaction with Other Government
d. All of the above
85. Monthly account along with requisite schedules and vouchers should be submitted by a Forest Division to
the AG on or before
a. 7th of the succeeding month b. 10th of the succeeding month
th
c. 12 of the succeeding month d. 5th of the succeeding month
86. Monthly Account of a Forest Division consists of
i. Cash Book
ii. Abstract of Revenue & Expenditure
iii. Schedule of Remittance to Treasury
iv. Schedule of Transaction with other Government
v. Contractor and Disburser Ledger

a. i, ii and iii b. ii, iii, iv and v

c. ii, iii and iv d. All of the above
87. Which of the following is not submitted along with Monthly Account of a Forest Division
a. Consolidated Treasury Certificate
b. Muster Roll
c. a certificate from Divisional Officer stating the agreement of accounts and accounting of Cash Recoveries
of Service Payment, Refund of Revenue and Receipt and Recoveries on Capital Account are taken as
reduction of concerned item and not shown as a separate item in cash account
d. none of the given
88. The entry in the account in respect of payment on muster roll should be supported by
a. a copy of Muster Roll
b. a voucher setting forth the brief particular of works & certificate of disbursing officer
c. a certificate of Divisional Officer
d. All of the above
89. A payment voucher is exempted from being submitted to AG along with monthly accounts of a Forest
Division only when the amount of voucher does not exceed
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Prepared by Deepak Kumar Rahi, AAO (Patna/Bihar)
 a. Rs. 25 b. Rs. 500
c. Rs. 1000 d. Rs. 10
90. Vouchers of following accounts are to be submitted to AG even if the amount of it falls within the exempted
limit for submission
a. Salary, TA & Refund of Advance b. transaction recorded under Book Transfer
c. Both A&B d. None of the given
91. The Divisional Forest Officer may be authorised a few days’ delay for submission of Monthly Account,
however, he/she is required to justify the reason for such delay if not despatched the same by
a. 10th of the month b. 7th of the month
c. 12th of the month d. 15th of the month
92. As regard the accounts for the month of March, the Schedule and correcting entry regarding transactions
with other Governments and Railways should invariably be despatched so as to reach the A.G not later than
a. 20th and 25th April respectively b. 5th and 10th April respectively
th th
c. 10 and 15 April respectively d. 7th and 12th April respectively
93. Supplementary Accounts should be submitted to the AG so as to reach him by the
a. 1st June, or such other date as may be prescribed by him.
b. 31st May or such other date as may be prescribed by him.
c. 5th June or such other date as may be prescribed by him.
d. 10th June or such other date as may be prescribed by him.
94. When Divisional Forest Officer is on tour and cannot sign the required certificates, these certificates should
be signed by
a. Assistant Divisional Officer b. Head Clerk/other official authorised by Govt.
c. Divisional Accountant d. Conservator
95. When Divisional Forest Officer is on tour and cannot sign the required certificates, on his return he has to
submit a report regarding examination of accounts in form
a. CPWA 84 b. FA-1
c. as prescribed by the AG d. as prescribed by the Government
96. Other than ordinary accounts, the Divisional Forest Officer should submit other accounts of revenue due &
outstanding and of timber and other transaction should be submitted from time to time as required by
a. Conservator b. State Government
c. Central Government d. Accountant General
97. Submission of Abstract of Contractors’/Disbursers’ Ledger FA 8 through Conservator to the A.G is mainly to
ensure that
a. Report is submitted timely b. Report being submitted are correctly prepared
c. Outstanding balance are cleared timely d. All of the above

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Prepared by Deepak Kumar Rahi, AAO (Patna/Bihar)
 ANSWER
Forest Accounts (Accounts Code Volume-III)

1 2 3 4 5 6 7 8 9 10 11 12 13 14
A D B D C B A C B D C A B A
15 16 17 18 19 20 21 22 23 24 25 26 27 28
C D B A C D D C A B C C A C
29 30 31 32 33 34 35 36 37 38 39 40 41 42
A B A D D B B D C D A B B A
43 44 45 46 47 48 49 50 51 52 53 54 55 56
C D A B C D C D A B D A B C
57 58 59 60 61 62 63 64 65 66 67 68 69 70
B A C B D A B A D C C B D D
71 72 73 74 75 76 77 78 79 80 81 82 83 84
A C A B C D D A B B C C D A
85 86 87 88 89 90 91 92 93 94 95 96 97 98
D C B B A C A D A B C D C XX

11
Prepared by Deepak Kumar Rahi, AAO (Patna/Bihar)