Practice Test Series 1 of 2023

SAS Part I

Sl. Question Option A Option B Option C Option D

No.

1 Which of the following don’t form part of Sub Area Corps Area Independent Sub
Mobile formation of Indian Army? Area
2 Which branch of India Army recommend for General Staff Branch Adjutant General’s Military Secretary Quarter Master
grant of honours and awards? Branch Branch General’s Branch
3 Which Ministry is responsible for the Ministry of Home Ministry of Shipping Ministry of Defence Ministry of Surface
administration of Coast Guard? Affairs Transport &
Highways
4 Where is Eastern Air Command situated? Allahabad Trivandrum Kolkata Shillong

5 What is meant by ‘Debt’ Head? Head of account under Heads of account Heads of accounts Heads of accounts
which only Debt is under which under which are to which
recorded. transactions of Govt. recorded all proceeds transactions
relating to debt, of taxations and other relating to
deposit, advance and receipt. remittance
suspense account is businesses are
recorded. taken.
6 Defence Proforma Account is : The accounts which is Defence Account The budget estimates The appropriation
ultimately passed by which have been prepared in respect of account passed in
the Legislature. created proforma in Defence Services respect of Defence
the books of the RBI
7 Which of the following is not three E’s of Economy Estimates Effectiveness Efficiency
Audit?
8 Payment made in satisfaction of Court Court Expenditure Voted Expenditure Charged Expenditure Infructuous
Decree is known as: Expenditure

9 Who is the top level budget holder (TLBH) of Chief of Army Staff Vice Chief of Army Deputy Chief of Army None of these
Army under the New Financial Management Staff Staff
Strategy?
10 Under which rule cases of Major Penalty are Rule 14 of CCS (CCA) Rule 14 of CCS (CCA) Rule 16 of CCS (CCA) Rule 16 of CCS
initiated? Rules, 1965 Rules, 1964 Rules, 1965 (CCA) Rules, 1964

11 What does Major Head 4076 pertain to? Revenue Receipt of Revenue Expenditure Capital Expenditure of Capital receipt of
Defence of Defence Defence Defence

12 The power of re-appropriation between the CGDA CGA MoD PCDA/CDA

sub heads within the minor head under
each demand an be ordered by:
13 According to MoD, Capital items are Having a unit price of Having a unit price of Having a unit price of Having a unit price
classified as those: Rs 2 lakhs and above Rs 7 lakhs and above Rs 10 lakhs and above of Rs 7 lakhs and
and a life span of 7 and a life span of 2 and a life span of 7 above and a life
years and more. years and more. years and more. span of 10 years
and more.
14 AFCAO is a service organisation under the PCDA(AF), New Delhi MoD CGDA Air Head quarters
administrative control of:
15 Out of the following, in general, the prefix 00 01 09 99
used for operation of RDR heads is….

16 Who is responsible for issuing correction to PCDA(SC), Pune CGDA office CDA(Army) Meerut CDA, Patna
Defence Audit Code?

17 Re-appropriation means the transfer of From Central Govt. to From any State Govt. From one primary unit All of these
fund: any state Govt. to Central Govt of appropriation to
another such unit
18 The Contingency Fund of India shall be held Secretary to the Govt. Secretary to the Govt. Secretary to the Govt. C&AG
on behalf of the President by the: of India, Ministry of of India, Ministry of of India, Ministry of
Finance, Dept. of Finance, Dept. of Finance, Dept. of
Economic Affairs. Expenditure. Revenue.
19 Debit Scrolls are accompanied with: MROs Cheque Receipt Vouches Advisory Noyes

20 Which of the following section of a Audit Section Accounts Section Admin Section Record Section
Controller’s office maintains the Debt Head
Register?

21 The Pay accounts of officers attached to or PAO, Ministry of PCDA(O), Pune High Commissioner of CGDA
Serving on the establishment of the High External Affairs, New India in UK
Commissioner of India in the U.K. are Delhi
maintained by .........

22 Which one of the following is NOT a Maintenance of Settlement of Internal Audit of Maintenance of
function of the PCDA, New Delhi? Provident Funds transaction with various initial Provident Fund
in respect of GP 'A', 'B' other Ministries accounting documents Accounts of GREF
and 'C' officers maintained Personnel
by Ministry of
Defence.
23 Which Section of a Regional Controller's M Section T Section E Section Store Audit Section
office deals with matters related to
Deviation order?
24 Which of the following offices maintains the CDA (Funds) Meerut PCDA New Delhi PCDA(SC) Pune PCDA(O) Pune
DSOPF of a Colonel in the Indian Army?
25 Which of the following is NOT a Charged Cost of stamp paper Interest charges on Expenditure incurred Loan for Water
expenditure? when required to be Fund Balances by Govt. prior to the Supply Programmes
paid by the Govt in announcement of the to State
terms of decree decree/award as legal Governments.
arbitration expenses
26 Which of the following is NOT a Principal E-in- C (Engineer - in Adjutant General (AG) QMG- Quarter Master MGO- Master
Staff Officer(PSO) to the Chief of the Army Chief) General General of
Staff? Ordnance

27 Annual Audit Certificate(AAC) is rendered by Comptroller and Controller General of Controller General of Accountant
the Pr. Controllers/Controllers to the: Auditor General Accounts Defence Accounts General, Central
of India Revenues.
28 Name the office responsible for PCDA(Navy), Mumbai PCDA(O), Pune Naval Pay Office, CDA(Funds),
maintenance of Fund accounts of a Naval Mumbai Meerut
Officer
29 Which of the following is classified as stores Overdrawal of ration in Provision of Losses of cash due to Irregular issue of
loss in the appropriation accounts? an Army unit Government enemy action ordnance store
transport to non- by an Army unit.
entitled persons
30 For which of the following purposes, Weapon Training Training Camp Training Conference Training of spouses
expenditure from Annual Training Grant for Troops
(ATG) can not be met? Welfare activities
31 What is the full form of IRLA? Individual Running Internal Running Immediate Running Intermediate
Ledger Account Ledger Account Ledger Account Running Ledger
Account
32 Who is the Chief Accounting Authority for Secretary Defence Defence Secretary CGDA CDA (CSD)
all transactions of Canteen Stores (Finance)
Department (CSD) ?

33 Who carries out the post audit of the PCDA New Delhi PCDA(BR) Delhi CDA Patna CGDA
TA/DA, Pay and Office contingent bill of the
office of PCDA(P) Allahabad ?

34 The Pay Accounts of Army Officers High Commissioner of CGDA PCDA(O) Pune None of these
proceeding abroad on course of instructions India
are maintained by ....

35 Which among the following major penalty is Removal from Service Dismissal from Service Compulsory All
a disqualification for future employment Retirement
under the Govt. ?
36 Which office deals with payment of Tanks PCDA, New Delhi PCDA Central PCDA R&D, New Delhi CGDA
imported from Russia ? Command, Lucknow

37 What action is required to be taken on a The DID Schedule will Will be responded to Will be acknowledged None of these
DID Schedule received in a Responding be returned to the in full in the first and
Controller's office in respect of the items originating controller instance and re- filed with-out taking
which are not adjustable in his books wholly debited or re-credited, any action
or partly ? rejecting the whole or
a part of the amount
as the case may
require
38 Which item of work is NOT dealt with by 'M' ATG ACG ETG Cash Assignment
Section of a Regional PCDA/CDA's office ?

39 Liquidated Damages are recovered for ..... Poor qualityof When stores are Less quantity of Delay in supply of
material supplied damaged due to rain material supplied the material beyond
or other natural the delivery period
calamity
40 Transfer Entries are ............ Made in the Service Made in the Cash Made in DO Part II in Made to transfer an
Book Book the event of inter- item from one head
command transfer of account to
another
41 What is the full form of SBI CMP? State Bank of India – State Bank of India – State Bank of India – State Bank of India
Cash Management Cash Management Cash Management – Cash Money
Product Procedure Process Portability

42 What is the full form of CPGRAMS? Civilian Personnel Common Platform for Centralised Public None of the above
Grievance Redress & Grievance Redress Grievance Redress and
Monitoring System Monitoring System Monitoring System

43 Who functions as the Principal Accounting FADS Secretary (Defence CGDA PCDA/CDA
Officer for the payment and accounting Finance)
functions in respect of the Ministry of
Defence?
44 Who deals with the Fund Accounts of PCDA New Delhi CDA(Funds) Meerut Army HQrs CGDA
Civilian Staff of Ministry of Defence?

45 How many commands are there in Indian 4 5 6 7

Air Force?

46 Which branch of SBI is authorised to act as SBI Cash Management Govt. Accounts SBI Central Accounts Public Accounts
e-Focal Point Branch for all non-civil Product Branch, Division (GAD), SBI, Section, Nagpur Department, SBI,
Ministries/Departments from Govt. e Mumbai Mumbai link cell Nagpur
Payment Gateway (GePG) ?

47 What is the full form of S & S Imprest? Supplies & Sales Stock & Sales imprest Sales & Services None of these
imprest imprest

48 Schedule III is to be daily agreed with:...

The aggregate total Daily Payment Daily Cheque Slips Daily Cheques Pads.
of the DP Sheets of Registers.
each section
49 PAO (ORs) GREF, Pune is under the PCDA(SC) Pune PCDA(O) Pune PCDA(BR) New Delhi PCDA(R&D) New
administrative control of ............ Delhi
50 Who provides funds to the Field Cashiers? Concerned Regional PCDA New Delhi CGDA PCDA(O) Pune
Controller