Central Public Works Account Code

Chapter 6-Cash (2021 Edition)

The following mcqs are in addition to Rahi’s Chapter-wise mcqs on the topics (2016 edition)

1. If a cheque drawing D.D.O, receives information from the Pay and Accounts Officer that
moneys have been incorrectly withdrawn and that a certain sum should be recovered in respect
of any bill passed by him, he shall
a. effect the recovery without delay and without regard to any correspondence
undertaken or contemplated with reference to the retrenchment order;
b. without delay, repay the sum in such manner as the Accounts Officer may direct.
c. Both A&B
d. take up necessary correspondence with Accounts Officer and other party concerned,
if any, to settle the observation of the Account Officer without undue delay
2. The bank accredited to the CPWD is
a. State Bank of India b. Reserve Bank of India
c. All scheduled Bank d. All of the above
3. For allotments out of “other Ministries” works who shall have produce the advice of the
Client Ministry for allocation out of their Vote on Account after the Appropriation Act is passed
by Parliament and assented to by the President?
a. DG (Works)
b. concerned Chief Engineer/Division
c. concerned Superintendent Engineer/Division
d. Any of the above
4. No reduction on account of Security Deposit and / or Departmental charges will be made
by the LOC cell unless pointed out by the
a. DG (Works) b. SE concerned
b. CE concerned d. EE concerned
5. The unspent assignment for the last L.O.C of the financial year is
a. to be carried forward to the first L.O.C of the next year
b. not to be carried forward to the first L.O.C of the next year
c. either A or B as decided by the LoC Cell
d. either A or B as decided by the Pay and Accounts Officer
6. Pick the correct one
a. The Divisional Officer should keep a close watch over the drawals
b. The Divisional Officer should take prompt action for the renewal of the letter of credit
by assignment of additional funds by Pr. Accounts Officer.
c. Both A&B
d. None of the given
7. The appropriation of departmental receipts to expenditure in the department is strictly
prohibited except as given in
a. GAR 1990 b. R&P Rules, 1983
c. GFR 2017 d. CAM
8. Undisbursed balances of cash obtained for disbursement to officers and staff
a. may not be kept in departmental cash chests, but they should not be mixed up with
the regular cash balances of Department
b. may be kept in departmental cash chests, but they should not be mixed up with the
regular cash balances of Department
c. may be kept in departmental cash chests and should be mixed up with the regular
cash balances of Department
 d. Any of the above at the discretion of the EE
9. In drawing cheques, drawing officers should be guided by the general rules laid down
in
a. GFR 2017 b. GAR 1990
c. R&P Rules, 1983 d. CPWD Manual
10. Whenever a new cheque book is brought into use, the Divisional Officer should intimate
the number of the cheque books and the serial numbers of the cheque forms contained therein
to
a. the bank
b. the Pay and Accounts Office
c. the bank as well as to the Pay and Accounts Office
d. the bank as well as to the Pay and Accounts Office and Pr. Accounts Office
11. Pick the correct one
a. If the currency of a cheque should expire owing to its not being presented at the Bank
within its validity period, it may be received back by the Divisional Officer and revalidated
under his signature.
b. If the currency of a cheque should expire owing to its not being presented at the Bank
within its validity period, it may be received back by the Divisional Officer and cancelled
under his signature.
c. The cancelled cheque should be destroyed by the Divisional Officer personally.
d. All of the above
12. Pick the correct one with regard to loss of cheque drawn within a period of one year
from the date of cheque issued
a. The DO should send an intimation by registered post (acknowledgement due) to the
bank drawn upon regarding the alleged loss of cheque and advise it to stop payment if
the cheque is presented for payment thereafter.
b. If the currency of the cheque has not expired the bank shall acknowledge in writing
c. If the currency of the cheque has expired, no acknowledgement of the “Stop payment
order” may be insisted upon from the bank; the Postal acknowledgement may be treated
as sufficient for the record of the cheque drawing Divisional Officer.
d. All of the above
13. In case of loss cheque, the DO should obtain a No-Payment Certificate from
a. Party concerned to whom cheque was originally issued
b. Bank
c. Pay and Accounts Office
d. All of the above
14. In case where a fresh issue for cheque alleged to be lost and if the original cheque is
found to have been paid afterwards, the Divisional Officer will report the matter with the fastest
mode of communication immediately to
a. the paying branch under intimation to the Pay & Accounts Officer
b. the Pay & Accounts Officer under intimation to the paying branch
c. the Pay & Accounts Officer under intimation to the Pr. Accounts Office
d. the paying branch under intimation to the Pay & Accounts Officer and Pr. Accounts
Office
15. Where both the lost cheque and cheque renewed are reported to be paid,
a. the amount under renewed cheque is placed under 8658
b. the amount under original cheque is placed under 8658
c. the amount under renewed cheque is placed under 2059
b. the amount under original cheque is placed under 2059
16. With regard to loss of government cheque pertaining to N.C.D.D.O of CPWD are
concerned, they shall be governed by the provisions of
a. GAR 1990 b. GFR 2017
c. CAM d. R&P 1983
17. Pick the correct one
a. When it is necessary to cancel a cheque before its issue, its cancellation must be
recorded with dated signature on the counterfoil/ record slip and the cheque must not
be destroyed.
b. In cases where it is issued and withdrawn, i.e., a fresh cheque is not required to be
issued, the cheque should be defaced and forwarded to the Pay and Accounts Officer.
c. Both A&B
d. None of the given
18. When the amount be realised by recovery from a payment made on a bill or other
voucher setting forth full particulars of the deduction,
a. a receipt should never be granted.
b. a receipt should be granted only if specially desired by the payer, but the fact of the
recovery having been made by deduction from the payment voucher should be clearly
recorded on the receipt.
c. a receipt should be granted only if DO desires so whether it is demanded by the payer
or not, but the fact of the recovery having been made by deduction from the payment
voucher should be clearly recorded on the receipt.
d. a receipt should be granted only if instructed by the Pay and Account Office
19. Final acquaintance for private cheques and drafts on local banks having accepted in
terms of provision given in R&P Rules, 1983
a. should not be given to the payer until they have been cleared.
b. should be given to the payer at the time of acceptance of the cheque
c. should be given to the payer at the time of remitting the cheque to bank
d. should not be given to the payer until monthly reconciliation of remittance has been
received from Pay and Accounts Office.
20. Accounting treatment of Earnest Money
a. Earnest money shall pass through the Cash Book of the division when received prior
to the date of opening the tender
b. Earnest money shall pass through the Cash Book of the division when it could not be
refunded to the bidder on the date of opening the tender
c. Both A&B
d. Earnest money shall never pass through the regular accounts of the Division.
21. The accounting of Tender Documents in the CPWD is done in accordance with the
procedure given in
a. Civil Account Manual b. CPWD Work Manual
c. General Financial Rule d. All of the above
22. Rs. 10000 received on account of rent of a District Guest House on 08.02.2021 and
deposited to the bank on 09.02.2021. The receipt will be classified under the head
a. 0059 b. 8782
c. 4059 d. 8675
23. Rs. 10000 received on account of rent of a District Guest House on 08.02.2021 and
deposited to the bank on 09.02.2021. The deposit to the bank will be classified under the head
a. 0059 b. 8782
c. 4059 d. 8675
24. When earnest money passes through division regular accounts the accounting entries
involved will be
 a. debit 8782 credit 0059 b. debit 8782 credit 8443
c. debit 8658 credit 8443 d. debit 8782 credit 8658
25. Cheques of private individuals if accepted in payment of Government dues should be
treated as cash and will be recorded in the cash book
a. credit side bank column b. credit side cash column
c. debit side bank column d. debit side cash column
26. Receipts in Form 3 or a cash memo in Form 3-A can be issued only by
a. Divisional Officer being a Cheque Drawing and Disbursing Officer
b. Other officer specially authorised by the Administrative Ministry / Administrator
concerned
c. Departmental Accounts Officer specially authorised by the Administrative Ministry /
Administrator concerned
d. All of the above
27. Pick the correct one
a. In terms of provision given in R&P Rules 1983, a Divisional Officer is permitted to use
departmental cash receipt towards current departmental expenditure.
b. Where a Divisional Officer is utilised departmental cash receipt towards current
departmental expenditure, he must before the end of the financial year, send to the Bank
a cheque for the amount thus utilised, drawn in his own designation and endorsed by
himself with the words “Received payment by transfer credit to the Public Works
Department.”
c. Both A&B
d. None of the given
28. Payments for stores obtained by direct order from private firms and individuals abroad
shall be arranged in accordance with provisions given in
a. CPWD Works Manual b. R&P Rules 1983
c. GFR 2017 d. GAR 1990
29. Where payment to contractor/supplier abroad is made by bank draft, the cost of bank
draft will be accounted by the account officer as
a. in foreign currency against the relevant Head of Account
b. in foreign currency against the office contingency
c. in rupees against the relevant Head of Account
d. in rupees currency against the office contingency
30. Who is responsible to maintain accounts of various foreign aids (cash and equipment)
and payment connected to such aid?
a. Controller General of Accounts b. Comptroller & Auditor General
c. Chief Controller of Accounts d. Controller of Aid Accounts and Audit
31. Instructions regarding procedures for payment to foreign suppliers for imports covered
under various foreign aid (credits, loans or grants) programmes and instructions regarding
procedures for accounting of cash and equipment grants received by the Government from
various foreign Governments are prescribed by
a. CGA on the advice of the CAG
b. CAG on the advice of the CGA
c. CGA on the advice of the foreign partner abroad
d. CAG on the advice of the foreign partner abroad
32. Drawing cheques and deposit them in the cash chest at the close of the financial year
for the purpose of showing the full amount of grant as utilised is
a. permitted in normal course provided it is drawn for the purpose for which grant was
made
b. not permitted as it is a serious irregularities.
 c. permitted with special sanction of the Pay and Accounts Officer.
d. permitted with special sanction of the accredited bank.
33. Pick the incorrect one
a. General instructions regarding the form of bills and their preparation, completion and
stamping are laid down in R&P Rules, 1983.
b. every bill or other demand for payment in CPWD including the cases of lump-sum
contract should set forth the unit rate at which payment is to be made
c. Every payment including repayment of money previously lodged with Government for
whatever purpose, must be supported by a voucher setting forth full and clear particulars
of the claim and all information necessary for its proper classification and identification
in the accounts
d. None of the given
34. A certificate of payment, prepared in manuscript, signed by the disbursing officer and
countersigned, if necessary, by his superior officer for
a. where it is not possible to support a payment by a voucher or by the payee’s receipt
b. where payment is of petty nature and of insignificant amount
c. Where sanction of competent authority is obtained after expenditure is made
d. All of the above
35. Pick the correct about pay-order
a. Every voucher must bear a pay order signed or initialled, and dated by the responsible
disbursing officer.
b. This order should specify the amount payable both in words and figures.
c. All pay orders must be signed by hand and in ink.
d. All of the above
36. Where a cheque is drawn to be paid away, the cheque drawn is accounted under
a. final head of expenditure b. remittance
c. suspense d. departmental cash
37. Where a cheque is drawn to be paid away, accounting entries involved are
a. Amount of cheque in bank column and in cash column on the payment side
b. Amount of cheque in cash column on payment side and in bank column on the receipt
side
c. Amount of cheque in bank column on payment side and in cash column on both the
receipt and payment side
d. Amount of cheque in bank column on payment side and in cash column on the receipt
side
38. A bill amounting Rs. 10 lakh is to be drawn on account of pay bill of regular
establishment staff of the division involving deduction of Rs. 80 thousand on account of GPF
subscription, the cash book entry will be
a. Rs. 10 lakh in the bank column of payment side and Rs. 80 thousand in cash column
of receipt side
b. Rs. 9.2 lakh in the bank column of payment side and Rs. 80 thousand in cash column
of receipt side
c. Rs. 10 lakh in the bank column of payment side and Rs. 80 thousand in cash column
of payment side.
d. Rs. 9.2 lakh in the bank column, 80 thousand in cash column of payment side and
Rs. 80 thousand in cash column of receipt side.
39. Accounting entry for deduction of GPF subscription
a. debit 8782 credit 8009 b. debit 8009 credit 8782
c. debit 8658 credit 8009 b. debit 8009 credit 8658
40. Accounting of deduction
 a. all deductions shown in the vouchers including deductions creditable to the head of
accounts or work to which the payment relates are posted as receipts on the receipt
side of the cash book
b. all deductions shown in the vouchers other than deductions creditable to the head of
accounts or work to which the payment relates are posted as receipts on the receipt
side, of the cash book
c. No deductions shown in the vouchers including deductions creditable to the head of
accounts or work to which the payment relates are posted as receipts on the receipt
side of the cash book
d. No deductions shown in the vouchers other than deductions creditable to the head of
accounts or work to which the payment relates are posted as receipts on the receipt
side of the cash book
41. Pick the correct one
a. The actual balance of cash in each chest should be counted on the last day of each
month, the same may be counted on the first working day of the following month before
any disbursement is made on that date.
c. The details of the actual balance should be recorded in Form 5, and a certificate of
the count of cash, specifying both in works and figures, the actual cash balance inclusive
of imprest and temporary advances
c. A reconciliation of the balance, so counted with the book balance, should be recorded
below the closing entries of the month and a certificate to this effect should be signed
by the disbursing officer who should invariably date his signature.
d. All of the above
42. State whether true or false
Should it not be possible for the disbursing officer, owing to his absence, to make the
count on the dates prescribed for cash verification, he/she should do so at the closing of next
month’s account recording the reason for the delay on the Cash Balance Report
a. True b. False
43. Whenever, on the contents of the cash chest being counted, if the balance as per cash
book is found to be incorrect,
a. it must be made to agree with the actual count balance by making the necessary
receipt or payment entry
b. it must be made to agree with the actual count balance by making note below the
closing balance and not by making any receipt or payment entry in cash book.
c. No receipt or payment entry in cash book to be made unless the same is investigated
and sanction of the competent authority is received.
d. Any of the above at the discretion of the Divisional Officer
44. Cash found surplus should be accounted as debit to 8782 and credit to
a. 8658 b. 0059
c. 0075 d. 8443
45. Cash found deficient should be accounted as
a. debit 8782 credit 8658 b. credit 8782 debit MWA under 2059
c. debit 8782 credit MWA under 2059 d. debit 8658 and credit 8782
46. Pick the correct one
a. The amount of an imprest should be kept as low as possible and should in no case
exceed two thousand rupees without the special sanction of the Administrative Ministry
/ Administrator concerned
b. The amount of an imprest should be kept as low as possible and should in no case
exceed two thousand rupees without the special sanction of the Pay and Account Office
concerned
 c. The amount of an imprest should be kept as low as possible and should in no case
exceed five thousand rupees without the special sanction of the Administrative Ministry
/ Administrator concerned
d. The amount of an imprest should be kept as low as possible and should in no case
exceed five thousand rupees without the special sanction of the Pay and Account Office
concerned
47. The procedure for maintenance of permanent Advance or Imprest should be followed
as laid down in
a. Civil Accounts Manual and Receipts and Payments Rule,1983
b. General Financial Rules and Receipts and Payments Rule, 1983
c. Government Accounting Rule, 1990 and Treasury Rules
d. Civil Accounts Manual and General Financial Rules
48. The sanction of issue of Permanent Imprest/Advance shall be addressed to
a. the PAO of the Division b. the Superintendent Engineer
c. the Circle Engineer d. the Pr. Accounts Office
49. Pick the correct one
a. Acknowledgment from the Divisional Officer holding Permanent Cash Imprest shall
be obtained as on 31st March in the Month of April by the Pr. Accounts Officer
b. the aggregate of the outstanding should be worked out from the Register of
Permanent Advances in CAM Form 16 and tallied with the Ledger balance
c. Both A&B
d. None of the given
50. The account of the imprest should be kept in Form 2 in
a. single copy b. duplicate
c. triplicate d. quadruplicate
51. The amount of imprest means
a. the cash with imprest holder
b. the voucher with imprest holder
c. both the cash and vouchers with imprest holder
d. the difference between the cash and voucher with the imprest holder
52. Undisbursed amount of Temporary Advance would
a. form part of the cash balance if not paid in the same month in which refund of such
advance has been recorded in the cash Book.
b. form part of the cash balance if not paid in the same account year in which refund of
such advance has been recorded in the cash Book.
c. form part of the cash balance from the date on which refund of such advance has
been recorded in the cash Book.
d. never form part of the cash balance as it is debited to final functional head.
53. If undisbursed amount of Temporary Advance is paid in subsequent month the payment
shall be classified as “By payment of undisbursed amount of temporary advance” in
a. the inner column of the payment side
b. the cash column of the payment side
c. the inner column of the receipt side
b. the bank column of the payment side
54. Cheque Drawing and Disbursing Officers (CDDOs) submits their requisition to their
respective Pay and Accounts Offices for issue of all the three categories of Cheque Books
indicating the total number of each category of Cheque Book
a. on a monthly basis b. on a quarterly basis
c. on annual basis d. as and when required
55. On receipt of Cheque/Receipt Books Who should carefully examine and count the
number of forms contained in each and record a certificate of count on the fly-leaf to such
effect?
a. Divisional Officer
b. Divisional Accountant
c. Divisional Officer and Divisional Accountant
d. Divisional Officer and his/her superior officer jointly
56. The Divisional Officer should count the cash in the hands of cashier at least
a. once a week b. once a financial year
a. once a fortnight d. once a month
57. A projection of estimated receipt and expenditure should be submitted by
a. PAO to Pr. Accounts Officer who in turns submit the same to CGA
b. CE to DG (Works) who in turns submit the same to CCA
c. Divisional Officer to PAO who in turns submit the same to DG (Works)
d. CE to PAO who in turns submit the same to CCA
58. Projection of estimated receipt and expenditure is to be submitted
a. Annually b. Half-yearly
c. Quarterly d. Monthly
59. Pick the correct one
a. Each CPWD officer in the hierarchy of allocation / distribution of budget grants will be
responsible to ensure Divisions will not incur any excess expenditure and / or make any
diversion of fund and the Superintendent Engineer (SE) concerned will ensure that this
is strictly followed.
b. The EEs will have to ensure that reconciliation of expenditure is done on monthly
basis and in time bound manner with the PAOs concerned.
b. Cases of default will be reported to DG (Works) in August and each month thereafter.
c. All of the above
60. Pick the correct one
a. Generally payment of bills of SE’s and CE’s is a function of PAO
b. Where PAO does not exist this function may be performed by the CDDO
c. Both A&B
d. None of the given
61. Calculate the cash balance with cashier
i. Notes and coins -5000 (including Rs. 50 as counterfeit and Rs. 50 as soiled)
ii. Temporary Advance with JE Manoj-2000
iii. Stamps- (Revenue Stamp-20, Postage Stamp-25)
iv. Cheque amounting Rs. 1500/- towards Govt. due deposited to Bank awaiting
realisation

a. Rs. 6970 b. Rs. 8495

c. Rs. 8545 d. Rs. 6920
62. Find the cash balance to be recorded in CPWA 5 by Divisional Officer
i. Notes and coins -5000 (including Rs. 50 as counterfeit and Rs. 50 as soiled)
ii. Temporary Advance with JE Manoj-2000
iii. Stamps- (Revenue Stamp-20, Postage Stamp-25)
iv. Cheque amounting Rs. 1500/- towards Govt. due deposited to Bank awaiting
realisation

a. Rs. 5045 b. Rs. 6445

c. Rs. 8495 d. Rs. 4970
63. Find the cash balance with cashier
i. Security at-call receipt-3500
ii. Permanent Imprest with SDO Deepak-2000
iii. Notes and coin-1270
iv. Temporary Advance with JE-1500
v. Undisbursed LTC Advance-2500
vi. Refund of TA Advance-1800

a. Rs. 10070 b. Rs.6570

c. Rs. 12570 d. Rs. 9070
64. Find the cash balance to be recorded in CPWA 5 by Divisional Officer
i. Security at-call receipt-3500
ii. Permanent Imprest with SDO Deepak-2000
iii. Notes and coin-1270
iv. Temporary Advance with JE-1500
v. Undisbursed LTC Advance-2500
vi. Refund of TA Advance-1800

a. Rs. 7270 b. Rs.6570

c. Rs. 3070 d. Rs. 9070
65. A cheque No. 400500 Rs. 5000 on account of Rent of Guest House received on
15.03.2021 and sent to bank on same day which was credited to Govt. Account on 18.03.2021,
make the cash book entry of receipt

Op Date From Whom Received Cash Bank Classification

a 18.03.21 Mr. X & others 5000 0059
b 15.03.21 Mr. X & others 5000 8782
c 18.03.21 Mr. X & others 5000 8782
d 15.03.21 Mr. X & others 5000 0059

66. Divisional officer draws a cheque amounting Rs. 5000 to replenish the cash chest on 24
Jan 2021 and due to holiday on 25 and 26 Jan 2021, the cheque was got encashed on 27 Jan
2021. Make the appropriate entry in the cash book
Receipt Side Payment Side
Date Cash Bank Date Cash Bank
a 27.01.21 5000 24.01.21 5000
b 24.01.21 5000 24.01.21 5000
c. 27.01.21 5000 27.01.21 5000
24.01.21 5000 27.01.21 5000

67. On 21.03.2021 a cheque amounting Rs. 10000 received on account of license fee. The
same was deposited to bank on 24.03.2021 make the entry
Receipt Side Payment Side
Date Cash Bank Class Date Cash Bank Class
a 21.03.21 10000 0216 24.03.21 10000 8782
b. 24.03.21 10000 0216 24.03.21 10000 8782
c. 21.03.21 10000 0216 24.03.21 10000 8782
d. 24.03.21 10000 0216 24.03.21 10000 8782
68. On 21.03.2021 a cheque amounting Rs. 10000 received on account of license fee. The
same was deposited to bank on 24.03.2021 and get credited on 30.03.21.
a. From 21.03.21 to 23.03.21 the amount will be part of the cash balance and after that
part of remittance
b. From 21.03.21 to 30.03.21 the amount will be part of the cash balance and after that
part of remittance
c. From 21.0321 to 23.03.21 the amount will be part of the remittance balance and after
that part of cash
d. From 21.03.21 to 30.03.21 the amount will be part of the remittance and after that
part of cash
69. Permanent Imprest granted to Subordinates will be accounted for
a. Inner Column in Red Ink on Receipt side of cash Book
b. Inner Column in Red Ink on Payment side of cash Book
c. Bank Colum in Red Ink on Payment Side of Cash Book
d. Cash Colum in Red Ink on Receipt Side of Cash Book
70. When an Imprest Account is recouped entry is made as
a. Inner Column in Red Ink on Receipt side of cash Book
b. Inner Column in Red Ink on Payment side of cash Book
c. Cash/Bank Colum on Payment Side of Cash Book
d. Cash/Bank Colum on Receipt Side of Cash Book

1. Charges towards the Government transactions settled with the Reserve Bank of India, Central Accounts
Section, Nagpur is known as
2. Charges towards the Government transactions settled with the Reserve Bank of India, Central Accounts
Section, Nagpur is submitted by
3. Charges towards the Government transactions settled with the Reserve Bank of India, Central Accounts
Section, Nagpur is settled on
4. Loan to State Government is written off under the major head
5. All transactions of receipts and issues of store should be recorded, strictly in accordance with the rules
or procedure prescribed in

Answer
1. Turnover Commission/Agency Commission
2. SBI, GAD (Government Accounts Department), Mumbai through its Link Cell of local SBI at Nagpur
3. Quarterly basis
4. 2075- Miscellaneous General Services. Such loans are written off in terms of recommendation of Finance
Commission.
5. Chapter 7 of General Financial Rules