MCQs SAS Part I – Defence Account Code

Sl. Question Option A

No.
1 The balance of defence services has been 01-01-1962
created proforma in the books of
RBI w.e.f.
2 Which section of RBI maintains Central Accounts
Proforma Account ? Section, Nagpur

3 What is the Full form of MRO ? Military Receipt Order

4 What is the full form of FPB ? Focal Point Branch

5 What is the full form of DAC ? Defence Audit circle

6 The Bank branch which centrally deals with Central Accounting

the credit and debit scrolls pertaining to Section
a Defence Accounting
Circle is known as -----------
7 What is the full form of DMS ? Date wise Monthly
Statement

8 How many copies of MRO are prepared 1

for remitting money ?
9 What is the distribution of copies of MRO? OMRO to Audit Section, TMRO
to Accounts Section,
DMRO as Office copy

10 What is the name of scroll through which Debit Scroll

DMRO is forwarded to Accounts
Section by Focal Point Branch?
11 Which section of Main Office will verify the Internal Audit Section
Credit Scroll ?
12 Which class of Punching Medium is used 1
for adjustment of credit scrolls
received in the Accounts Section?
13 What is the form number of MRO ? IAFA 501

14 Which is the suspense code head used to 00/021/00

book amount remitted through MRO
?
15 In which column of Punching medium Plus Receipt
amount remitted through MRO is
booked ?
16 Which Code head is used to clear 00/021/00
suspense head 00/020/80 ?
17 What is the code head used to book 00/021/00
amount paid through Cheques?
18 What is the code head used to book the amount 00/021/00
if the payment is through
electronic media?
19 Which section receives the paid cheque D Section
?
20 Which code head is used to release the 00/021/00
suspense head 00/020/81 ?
21 What is the name of scroll through which Debit Scroll
paid cheque is forwarded to
Accounts Section by Focal Point Branch?
22 What is the full form of SBI CMP? State Bank of India Cash
Management Process

23 Which Code head is used to book SBI 00/020/81

CMP?
24 In SBI CMP how the suspense account is cleared By booking amount
when online debit scrolls are received in under Plus Receipt
Accounts Section? against 93/020/81 and
Minus Receipt against
00/021/00

25 Which code head is used to book 00/020/80

uncredited amount under SBI CMP?
26 The advantages of eFPB are 1. Daily updating 1 is correct 2 and 3 are
of paid or unpaid data 2. Accurate incorrect
reporting mechanism 3. dispensing with
reconciliation of payments made.
Whether above
statements are correct?

27 Which portal is used to remit eMRO? Online SBI

28 What is the payment mode for Debit Card

remitting money through eMRO?
29 What is issued by SBI CMP in case of Minus Debit Scroll
rejection of a payment?
30 Which section will adjust the rejected Audit Section
amount in SBI CMP?
31 A separate compilation for each section of a Book compilation
controller's office which exhibits the amount
compiled under each code head during the
month is called ----------
32 The report which shows current and Sectional compilation
progressive figures under each RDR head
for each PCDA/CDA office is
called                                  

33 Which is the RDR conversion head for 00/006/01

Army?

34 Which is the RDR conversion head for Navy? 00/006/01

35 Which is the RDR conversion head for Air 00/006/01

force?

36 Which is the RDR conversion head for R &D? 00/006/01

37 Which is the RDR conversion head for 00/006/01

Ordnance factories?

38 What is the report showing Consolidated compilation of

consolidated compilation of All India All India defence service
defence service receipts and charges? receipts and charges

39 Statement 1 : Ministry of defence Statement 1 is true , 2 is false

( 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 and charges. Which statement is true?

40 Which report shows the current and Consolidated compilation of

progressive figures separately for each All India defence service
controller and under each classification coded receipts and charges
of CHB ?

41 Which report shows details of Command wise report

command wise expenditure?

42 Who are the users of GOC-in-C report? Area and Sub area
commander
43 What is the full form of NCS? New controlling system

44 What is the full form of DEA ? Defence External Account

45 What is the full form of DIDS? Defence Inter Departmental

Schedule

46 Which of the following transaction is NOT Transaction pertaining to

settled through Defence Exchange Account? Small Savings Provident Fund

47 The originating and responding action of the Advice Memo

controllers are done through -----

48 The Controller who raise Debit/Credit against Responding Controller

another controller is called as ---
--

49 The originating code head of PCDA (SC) is 00/075/21

00/074/21. What will be the responding
Code Head?

50 The Originating Code Head of CDA, 00/094/41

Secunderabad is 00/093/41. What will be the

responding Code Head?

51 The responding Code head of CDA, 00/091/21

Guwahati is 00/091/22. What will be
originating code head?

52 The responding code head of CDA, 00/093/51

Jabalpur is 00/093/52. what will be the
originating code head?

53 CDA code of CDA Chennai is 18 and 00/020/80

exchange code head for CDA Chennai is
00/088/21. Which code head will NOT appear
in the punching medium where CDA code is
18?
54 CDA code of CDA (IDS) New Delhi is 30 and 00/093/91
exchange code head for CDA (IDS) is
00/093/91. Which code head will appear in
the punching medium where CDA code is 30?

55 What is the form number of DIDS/Class 8 IAFA 338 A

Punching Medium?

56 Who will fill the DIDS? Part I is filled by Originating

Controller and Part II by
Responding Controller

57 In the manual system how many copies 2

of DIDS are prepared?

58 What is the distribution of 5 copies of the Accounts Section of

DIDS? Originating Controller 3,
Accounts Section of
Responding Controller 1 and
Office copy 1

59 How many digits are there in DIDS 13

number?

60 What does the first 2 digits of DIDS number Month

denote?

61 What does the last 4 digits in DIDS Month and Year

number denote?

62 Which digit in DIDS number indicates the 5th

class of voucher

63 While responding to a DIDS, a Plus receipt Plus Receipt

should always be responded using ---

64 While responding to a DIDS, a Plus Charge Plus Receipt

should always be responded using ---
65 While responding to a DIDS, a Minus Receipt Plus Receipt
should always be responded using ---

66 While responding to a DIDS, a Minus Charge Plus Receipt

should always be responded using ---

67 Part I of the DIDS consists of 1. Replica of TRUE

Originating Punching Medium 2. Extract of
Punching Medium and details of transaction 3.
DIDS Number and details of Originating
Punching Medium. Whether true or false?

68 CDA Chennai raised a DIDS against PCDA, Plus Receipt against

Bangalore. CDA Code of CDA Chennai is 18 00/075/22
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 does the amount appear in
responding side and what will be the
responding code head?

69 PCDA (NC) Jammu raised a DIDS against PCDA Plus Receipt against
(CC) Lucknow. CDA Code of PCDA(NC) 00/092/22
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 the amount appear
in responding side and what will be the
responding code head?
70 PCDA (SC) Pune raised a DIDS against PCDA Plus Receipt against
(WC) Chandigarh. CDA Code of PCDA (SC), 00/074/22
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.
Where does the amount appear in responding
side and what will be the responding code
head?

71 CDA Secunderabad raised a DIDS against Plus Receipt against

CDA, Guwahati. CDA Code of CDA 00/093/42
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
does the amount appear in responding

side and what will be the responding code

head?

72 What is the full form of DHR ? Debt Head Register

7 Which Section of Regional Controllers' office Admin

maintains DHR?

74 Loan Schedule is prepared ….. Section wise

75 DHR is posted based on which Pay Bill

document?

76 The amounts reflecting in loan schedule against Debit scrolls

each code head should be tallied with
before forwarding
to Main Office
77 An Individual's name is appearing in the loan May be a New Loan
schedule but not in the DHR. What may be the
reason?

78 An individual's name is appearing in the DHR but The loan might have
not in the Loan schedule. What may be the liquidated
reason?

79 Which is the Major head under which 8650

suspense heads are accounted ?

80 Which suspense head is classified under Minor PAO Suspense

head 101 as per RDR Pamphlet?

81 Which suspense head is classified under PAO Suspense

Minor head 102 as per RDR Pamphlet?

82 Which suspense head is classified under Minor PAO Suspense

head 108 as per RDR Pamphlet?

83 Which suspense head is classified under Minor PAO Suspense

head 109 as per RDR Pamphlet?

84 Which suspense head is classified under Minor PF Suspense

head 113 as per RDR Pamphlet?

85 Which suspense head is classified under Minor PF Suspense

head 125 as per RDR Pamphlet?

86 Which suspense head is classified under Minor PF Suspense

head 138 as per RDR Pamphlet?

87 Which suspense head is classified under Minor PF Suspense

head 140 as per RDR Pamphlet?

88 Which Minor head under Major Head 8658 101

(Suspense) is operated for settlement
of inter departmental transactions?

89 What is the name of suspense head operated AG Suspense

for settlement of inter departmental
transactions?

90 What is the form number of normal Punching IAFA 336

Medium?
 91 What is the form number of Punching IAF(CDA)338A
medium used to respond DIDS ?

92 How many digits are used to denote the month 6

and year in Punching Medium?

93 How many digits are used to denote CDA 1

code in a Punching Medium ?

94 How many digits are used to denote section 1

Code in a Punching Medium ?

95 How many digits are used to denote Class of 1

Punching Medium?

96 How many digits are used to denote voucher 1

number in a Punching Medium
?

97 In which column of the Punching Plus Receipt

Medium, a bonafide receipt to
Government is booked?

98 In which column of the Punching Plus Receipt

Medium, a bonafide expenditure to
Government is booked?

99 In which column of the Punching Plus Receipt

Medium, a less receipt to Government is
booked?

100 In which column of the Punching Plus Receipt

Medium, a less expenditure to
Government is booked?

101 How many classes of Punching Medium are 5

there ?

102 Which class of punching medium is 5

obsolete now?

103 Which class of punching medium is 1

otherwise called as Cash Voucher ?

104 Which class of Punching Medium is used 1

for rectification action ?
105 Class 3 Punching Medium is other wise called as Transfer Entry
--.

106 Which class of Punching Medium is used to 5

compile Field Imprest Account ?

107 Which class of Punching Medium is used 5

for responding DIDS ?

108 Which class of Punching Medium is 4

otherwise called as abstract of receipt and
charges ?

109 Which class of Punching Medium is used in 4

the office of AOGE ?

110 In a class 1 punching medium, in which column Plus Receipt

amount booked against CB (00/020/81) code
will appear ?

111 In a class 1 punching medium, in which column Plus Receipt

amount booked against payment of any
amount will appear ?

112 In a Punching Medium the bookings This is a class 1

appear as follows: Code Head Punching Medium,
art I – Defence Account Code
Option B Option C Option D Ans

01-04-1962 01-04-1964 01-01-1964 B

Government Accounting Government Accounting RBI, New Delhi A

Division, Mumbai Division, Hyderabad

Miscellaneous Receipt Military Receivable Miscellaneous C

Order Order Receivable Order
Financial Procurement Focal Point Bank Financially Powerful A
Branch Bank
Defence Accounting Defence Auditing Defence Accounting D
Centre Centre Circle
Focal Point Branch Government Accounting Focal Point Bank B
Division

Daily MRO Date wise Monetary Daily and Monthly A

Statement Statement Statement

2 3 4 C

OMRO to Accounts OMRO to Audit OMRO as office C

Section, DMRO to Section, DMRO to copy, DMRO to
Audit Section, TMRO as Accounts section, Audit Section,
Office copy TMRO as office copy TMRO to Accounts
section

Credit Scroll Bank Scroll Amount Scroll B

T Section M Section Accounts Section D

2 3 4 B

IAFA 503 IAFA 505 IAFA 507 D

00/020/80 00/020/81 00/020/91 B

Minus Receipt Plus Charge Minus Charge C

00/020/82 00/020/81 00/020/91 A

00/020/82 00/020/81 00/020/91 C

00/020/82 00/020/81 00/020/91 D

Accounts Section Section which issued the Audit Section B

Cheque
00/020/82 00/020/81 00/020/91 A

Credit Scroll Bank Scroll Amount Scroll A

State Bank of India State Bank of India Cash State Bank of India Cost C
Central Management Management Product Management Product
Product

00/020/91 93/020/91 93/020/81 C

By booking amount By booking amount By booking amount B

under Plus Receipt under Plus Charge under Plus Receipt
against 00/021/00 and against 93/020/81 and against 00/021/00 and
Minus Receipt against Minus Charge against Minus Receipt against
93/020/91 00/021/00 93/020/81

00/020/81 00/020/91 00/020/96 D

1 and 2 are correct but 3 1,2 and 3 are correct 1,2 and 3 are B
is incorrect incorrect

RBI Website SBI CMP Any Bank's website C

Credit Card Net Banking All the above D

Advice Memo A letter to Accounts email to office of the A

Section CDA concerned
Accounts Section D Section IA Section A

All India compilation Sectional compilation RDR compilation C

Book compilation of RDR Consolidated compilation of All India compilation B
heads RDR heads

00/006/02 00/007/00 00/007/01 A

00/006/02 00/007/00 00/007/01 B

00/006/02 00/007/00 00/007/01 C

00/006/02 00/011/00 00/007/01 C

00/006/02 00/007/00 00/007/01 D

Consolidated compilation Analysis of All India defence All India compilation A

of All India RDR heads services receipts and
charges

Statement 2 is true , 1 is Statement 1 and 2 are false Statement 1 and 2 are D

false true

Consolidated compilation Analysis of All India defence All India compilation C

of All India RDR heads services receipts and
charges

code advice report Percentage report GOC -in-C report D

PCDA and CDA CGDA and command AHQ C

controller
New compilation system National compilation system Numerical compilation B
system

Defence Emergency Defence Exchange Account Defence Executive C

Account Account

Defence Internal Defence Internal Debit Defence Interim A

Departmental Schedule Schedule Departmental Schedule

Transactions pertaining to Imprest Advance Payment Payments made by D

loans and advances to Air Force Personnel from Regional Controllers
Army sources towards Army Imprest

Demi Offcial letters Acknowledgement Cards Compilation of Punching D

Medium

Originating Controller Functional Controller Regional Controller B

00/075/22 00/074/22 00/074/00 C

00/094/42 00/093/42 00/094/00 C

00/092/21 00/091/23 00/091/24 A

00/093/53 00/094/51 00/094/52 A

00/020/81 00/018/65 00/088/22 D

00/093/92 Both A and B Noe of the Above D

IAF(CDA) 338 IAF(CDA)338A IAF(CDA)336A C

Both the Parts by Both the Parts by Part I by responding A

Originating controller Responding controller Controller and Part II by
Originating Controller

3 4 5D

Accounts Section of Accounts Section of Accounts Section of B

Originating Controller 1,
Accounts Section of
Responding Controller 3
and
Office copy 1
Originating Controller 2,
Accounts Section of
Responding Controller 2 and
Office copy 1
Originating Controller 1,
Accounts Section of
Responding Controller 1
and
Office copy 3

14 15 16 C

Section CDA Year C

Voucher number Section Code Class of Voucher A

6th 7th 8th C

Minus Receipt Plus Charge Minus Charge C

Minus Receipt Plus Charge Minus Charge A

Minus Receipt Plus Charge Minus Charge D

Minus Receipt Plus Charge Minus Charge B

FALSE Statement 2 and 3 are True Statement 2 and 3 are C

1 is false false and 1 is true

Minus Receipt against Plus Charge against Minus Charge against D

00/075/22 00/088/22 00/088/22

Minus Receipt against Plus Charge against Minus Charge against C

00/092/22 00/082/22 00/082/22
Minus Receipt against Plus Charge against Minus Charge against A
00/074/22 00/076/22 00/076/22

Minus Receipt against Plus Charge against Minus Charge against B

00/093/42 00/091/22 00/091/22

Debit Head Register Dead Head Register Defence Head Register A

Internal Audit Pay Section Accounts Section D

code head wise Amount wise None of the above B

Compilation report Loan Schedule Punching Medium C

Credit Scrolls Sectional Compilation Duplicate copy of C

Punching Medium
May be a transferred in May be an error All the above D
Case

Individual might have May be an error All the above D

transferred
out/retired/expired

8656 8658 8660 C

AG Suspense PSB Suspense RB Suspense A

AG Suspense PSB Suspense RB Suspense B

AG Suspense PSB Suspense RB Suspense C

AG Suspense PSB Suspense RB Suspense D

Adjustment with Pakistan Other Nominated Banks Miscellaneouos Suspense A

Adjustment with Pakistan Other Nominated Banks Miscellaneouos Suspense B

Adjustment with Pakistan Other Nominated Banks Miscellaneouos Suspense C

Adjustment with Pakistan Other Nominated Banks Miscellaneouos Suspense D

102 108 109 A

PAO suspense PF Suspense PSB Suspense B

IAF(CDA)336 IAFW336 IAFF336 B

IAF(CDA)336A IAF(CDA)335A IAF(CDA)338B A

8 4 2 C

2 3 4 B

2 3 4 D

2 3 4 A

2 3 4 D

Minus Receipt Plus Charge Minus Charge A

Minus Receipt Plus Charge Minus Charge C

Minus Receipt Plus Charge Minus Charge B

Minus Receipt Plus Charge Minus Charge D

6 7 8 D

6 7 8 C

2 3 4 A

2 3 4 B
Civil ID DIDS Abstract B

4 3 2 A

6 7 8 D

5 6 8 A

5 6 7 A

Minus Receipt Plus Charge Minus Charge A

Minus Receipt Plus Charge Minus Charge C

This is a class 1 This is a class 2 This is a class 1 B

Punching Medium, Punching Medium, Punching Medium,
 00/020/81, Plus Receipt - Rs. 10,000/- Code booking columns are
Head 00/014/23 Plus Charge Rs. 9,000/-. correct and the
Which of the following statement is punching Medium is
true for this Punching Medium? balanced

113 Statement 1: Class 5 Punching medium is used Statement 1, 2 and 3 are

for compilation of Field Imprest Account. True
Statement 2: Class 2 Punching Medium is used
for rectification of transactions. Statement
3: Class 9 Punching Medium is used
for responding DIDS. Which of the above
statements are true?

114 Which Para of Defence Account Code 2014 Para 71

mentions about power of officers for signing a
Punching Medium?

115 What is the power of AAO for signing a class 2 Up to Rs. 5 Lakhs
Punching Medium where rectification of
error is involved?

116 What is the power of AAO for signing a class 1 Up to Rs. 5 Lakhs
Punching Medium where rectification of
error is involved?

117 What is the power of AO for signing a class Up to Rs. 25 Lakhs

1 Punching Medium where rectification
of error is involved?

118 What is the power of AO for signing a Up to Rs. 5 Lakhs

class 2 Punching Medium where
rectification of error is involved?

119 What is the power of PCDA/CDA for signing Up to Rs. 10 Crore

any type of Punching Medium?

120 Which class of punching medium is used to 4

adjust Railway Bills ?

121 How can we balance a Punching By booking an amount of

Medium where Rs. 5000/- has been Rs. 5000/- against Minus
booked against Minus Charge ? Receipt or Plus Charge
122 In a Class 1 punching medium code head Book the amount under Plus
00/014/23 was used instead of 00/014/13. receipt against 00/014/23
The amount was booked against Plus charge. and Plus Charge
What should be the rectification action against 00/014/13
through class 2 Punching medium?

123 A. Revenue Heads comprises of 2 A is True and B is False

sections B. Capital Heads comprises of 3
sections. Whether the above
statements are true or false?

124 A. Construction of Building, Purchase of vehicle A is True and B is False

are examples of Revenue Expenditure B.
Purchase of Medicine, Salary of staff are
examples of Capital Expenditure. Which of
the above statements are True?

125 A. Expenditure on account of reparation A is true

of damage caused by calamities such as
booking columns are booking columns are booking columns are
correct but the correct but the not correct but the
punching Medium is not punching Medium is not punching Medium
balanced balanced is balanced

Statement 1,2 and 3 are Statement 1 is True and Statement 1 and 2 are D
false Statement 2 and 3 are False true and
statement 3 is
false.

Para 70 Para 72 Para 73 C

Up to Rs. 10 Lakhs Up to Rs. 25 Lakhs No Power D

Up to Rs. 10 Lakhs Up to Rs. 25 Lakhs No Power C

Up to Rs. 1 Crore Up to Rs. 50 Lakhs No Limit B

Up to Rs. 10 Lakhs Up to Rs. 25 Lakhs No Power C

Up to Rs. 25 Core Up to Rs. 100 Crore No Limit D

5 6 8 C

By booking an By booking an amount of None of the above A

amount of Rs. 5000/- Rs. 5000/- against plus
against Minus charge only
Receipt only
Book the amount Book the amount Book the amount B
under Plus charge under Minus receipt under Minus
against 00/014/13 and against 00/014/23 and receipt against
Minus charge against Minus charge against 00/014/13 and
00/014/23 00/014/13 Minus charge
against 00/014/23

B is True and A is Both A and B are True Both A and B are false C
False

B is True and A is Both A and B are True Both A and B are false D
False

B is True C is True All statements are C

 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 true?

126 How many tiers of classification is there for Civil 3

Accounts?

127 How many tiers of classification is there for 3

Defence Accounts?

128 How many digits are used to represent Major 1

Head?

129 How many digits are used to represent Minor 1

Head?

130 How many digits are used to represent sub- 1

Major head?

131 Sub head, detailed head and object head 1

are represented using --------
digits.
 false

4 5 6 D

4 5 6 C

2 3 4 D

2 3 4 C

2 3 4 B

2 3 4 B
132 In 6 tier classification how many digits are 13
used to show the complete classification
of a transaction?

133 Which head denotes the Function ? Major Head

134 Which head denotes the Programme ? Major Head

135 Which head is the primary unit of Major Head

appropriation?

136 What is the full form of RDR ? Remittance, Debt and

Revenue

137 What is the full form of CHB? Classification Hand Book

138 Which part of Pamphlet of RDR Part I

mentions about Defence & Others ?

139 Which part of Pamphlet of RDR Part I

mentions about Defence Accounts
Department and Defence Estate
Organisation?

140 Which part of Pamphlet of RDR Part I

mentions about Ministry of Defence (Civil)?

141 Which part of Pamphlet of RDR Part I

mentions about Canteen stores
Department ?

142 Amendments to CHB relating to Controller General of

Major/Sub Major, Minor Heads of
accounts are issued by ---------- Accounts

143 Who publishes LMMHA ? CGDA

144 What is the full form of LMMHA ? List of Major and Minor Heads
of Accounts

145 Under which department of Ministry of Finance Department of Revenue

does CGA come?
146 How many digits are used to denote Sector ? 2

147 In RDR Pamphlet If a code head is shown This Code head can be used
under the heading Receipt Head, What does it only under Plus Receipt in
mean? a Punching Medium

148 00/006/00 is code head for Defence This code head not to be
Service Army. Which of the following used by PCsDA/CsDA
statement is true regarding this code head?

149 What does prefix 01 to the code head The Code Head is
denotes? Service Code head

150 Which statement is true for RDR code head? Prefix can be any two digits
other than 01

151 Which book is to be referred for RDR Pamphlet

suspense and deposit code heads?

152 Which of the following is an example of Charged Pay and allowance of

Expenditure? Deputy Speaker of Lok Sabha

153 Statements of facts relating to money or Accounts

things having money value is called --
---

154 The facts that are incorporated in Accounts

accounting records are described as -----
-

155 The process of identifying, measuring, Accounts

recording and communicating economic
transactions is called as ----

156 In business how many main types of financial 1

transactions are there?
157 In golden rule of accounting for personal One is correct
accounts which statement below is
correct- 1) Debit the receiver, credit the giver
,2) Credit the receiver, debit the giver

158 In golden rule of accounting for Real One is correct

accounts which statement below is correct-
1) Debit which comes in , credit which goes out
,2) Credit which comes in, debit which goes out

159 In golden rule of accounting for Nominal One is correct

accounts which statement below is
correct- 1) Debit all expenses and loses, credit
all income and gains,2) Credit all expenses and
loses, debit all income and gains

160 Cash, land and building, plant and Nominal account

machine, furniture and fixtures,
trademarks etc are examples of ------

161 Persons and representative persons like Aman, Nominal account

Ram and sons , ABC stores etc are examples
of -----

162 Salary, wages, purchases, sales etc are Nominal account

examples of ----

163 The business transactions of a financial Book keeping

character are recorded in the books of
account. These recordings are called ----
-

164 Grouping of transactions or entries of one Recording

nature at one place so as to put information
in compact and usable form is called as -----

165 Trial balance, Profit and loss account, balance Recording

sheet and cash flow statement are outcomes
of which accounting process?
166 Which field of accounting deals with the Cost accounting
preparation and interpretation of
financial statements and
communication to the user of the accounts
?

167 Which field of accounting is concerned with Cost accounting

internal reporting to the managers of a business
unit?

168 Which field of accounting deals with cost Cost accounting

ascertainment and cost control?

169 Who prepares the annual finance Comptroller and Auditor

accounts of the central govt? General

170 Who prepares appropriation account of Defence Comptroller and Auditor

services? General

171 Who signs the appropriation account of defence Comptroller and Auditor
services? General

172 Who prepares appropriation account of Defence Controller General of

(civil) and Defence Pension? Defence accounts

173 When was Indian Civil Accounts service January 1977

constituted?

174 With whom the cadre control of Indian Civil Dept of Financial
Accounts service vests with? services, Ministry of
Finance

175 Who is responsible for maintaining Comptroller and Auditor

technically sound accounting system in General

the departmentalised accounts office?

176 Who is the chief accounting authority of Ministry Controller General of

of Defence ? Defence accounts

177 Who is the banker to the govt? Reserve Bank of India

178 Who maintains Journal and ledger for Central Comptroller and Auditor
bank sanctions? General

179 Which section of RBI deals with the govt CAS RBI Mumbai
account?
180 Who is responsible for statutory audit of Comptroller and Auditor
accounts? General

181 Commercial Account are reduced at the end of Government Account and
the financial year to two statements: Accounts Closed to balance
Which are they?

182 Government Account are reduced at the Government Account and

end of the financial year to two statements: Accounts Closed to balance
Which are they?

183 The first budget of Independent India was 26th January 1948
presented on --------

184 Who presented the first budget of Sh. Jawaharlal Nehru

Independent India?

185 The budget process in India comprises four ABCD

distinct phases. A. Budget Enactment B.
Budget Execution C. Legislative Review
of Budget
Implementation D. Budget Formulation.

Arrange the process in chronological order.

186 On which day financial year of the 1st January

Government Commences?

187 Which Rule of GFR 2017 mention about Financial Rule 42

year?

188 The Accounts of Government are kept in 3 Article 366 and 367
parts. Which article of constitution of India
refers this?

189 The consolidated fund of India was Article 266 (1)

constituted under article of
Constitution of India

190 Moneys received by the govt in Contingency fund of India

repayment of loans will become a part of
         

191 The contingency fund of India was Article 266(1)

constituted under article of
Constitution of India
192 Contingency fund of India is kept under the Finance secretary
disposal of --------

193 Who operates Contingency fund of India on PMO

behalf of President of India ?

194 The Public account of India was Article 266(2)

constituted under article of
Constitution of India

195 Subscription towards Provident fund of Consolidated fund of India

individuals are credited to ---------

196 Which department under Ministry of Dept of Revenue

Finance starts the process of Budget
formulation?

197 Which document is issued during August Annual financial

or the first fortnight of September statement
every year which starts the process of Budget
formulation?

198 How many different kinds of figures 1

relating to their expenditures and receipts
are required to be provided by the ministries
during the process of Budget preparation?

199 What are the three different kinds of figures Budget estimates,
provided by the ministries during the Revised estimates and
process of budget preparation? Actuals

200 Whose permission is required for Prime Minister

presenting the budget in the
Parliament?

201 By convention, when the Union Budget is 28th February

presented in the Lok Sabha by Finance
Minister ?

202 Which statement of annual financial statement I

statement (budget) consists of
consolidated picture of receipts

(revenue) and disbursements

(expenses) of government of India?
203 Which statement of annual financial statement I
statement (budget) consists of things that
would be charged to consolidated fund of
India?

204 Which statement of annual financial statement I

statement (budget) consists of expenses on
contingency fund of India ?

205 Which statement of annual financial statement I

statement (budget) consists of expense on
public account?

206 What is the form in which estimates of Budget estimates

expenditure from the consolidated funds
included in the annual financial statement?

207 What is the full form of DDG in the context deputy director general
of budget?

208 Which document gives a detailed analysis appropriation account

of the economic situation of the country
and is presented to parliament a few
days before presentation of the annual
budget?

209 What is the full form of DRSC? departmentally related

standing committees

210 How many types of cut motions are there 1

during discussion on demands?

211 What is the name of cut motion by moving a policy cut

"that the amount of the demand be
reduced to Re.1?

212 What is the name of cut motion by moving a policy cut

'that the amount of the demand be reduced by a
specific amount'?

213 What is the name of cut motion by moving a policy cut

'that the amount of the demand be reduced by
100?
214 What is the demand number of demand 19
expenditure related to ministry of
defence (misc.)

215 What is the demand number of defence services demand 19

- revenue?

216 What is the demand number of capital outlay demand 19

on defence services?

217 What is the demand number of defence demand 19

pensions?

218 Expenditure heads which represents RDR heads

obligatory charges and unavoidable
commitments are called                 ?

219 Expenditure heads susceptible to control RDR heads

against budget provisions by

various administrative and executive

authorities subordinate to government of India
is called                 ?
14 15 16 C

Minor Head Detailed Head Object Head A

Minor Head Detailed Head Object Head B

Minor Head Detailed Head Object Head D

Revenue, Dearness and Revenue, Debt and None of the above C

Remittance Remittance

Classified Hand Book Classification and None of the above A

Hand Book

Part II Part III Part IV A

Part II Part III Part IV B

Part II Part III Part IV C

Part II Part III Part IV D

Controller General of Comptroller and Defence Secretary B

defence Accounts auditor General

C&AG CGA Finance Secretary C

List of Main Minor List of Miscellaneous None of the above A

Heads of Accounts Minor Heads of
Accounts

Department of Department of Not under Ministry of B

Expenditure Financial Service Finance
3 4 Sectors are D
denoted using
single alphabet

This code head can be This Code Head can be used This Code head can be C
used only under Minus only on the Receipt used either under
Receipt in a Punching side of a Punching Plus Receipt or Minus
Medium Medium Charge in a
Punching Medium

This Code head only to This Code head is a Both A and C are D
be used by conversion code head and correct
PCsDA/CsDA is used by EDP Centre of
HQ office

This code head will be This is not RDR code head Option A, B and C are D
available in CHB correct

Prefix can be any two Prefix can be only 00 Prefix can be only 01 A
digits

CHB LMMHA Defence Account A

Code

Salary and Allowance of Both option A and B are Both Option A and B C
C&AG correct are incorrect

Transactions Accounting None of the above A

Transactions Accounting None of the above B

Transactions Accounting None of the above C

2 3 4 D
Two is correct Both are correct Both are incorrect A

Two is correct Both are correct Both are incorrect A

Two is correct Both are correct Both are incorrect A

Personal accounts Real accounts None of the above C

Personal accounts Real accounts None of the above B

Personal accounts Real accounts None of the above A

Accounting Journal Register C

Classifying Summarising Analysing B

Classifying Summarising Analysing C

Management accounting Personal accounting Financial accounting D

Management accounting Personal accounting Financial accounting B

Management accounting Personal accounting Financial accounting A

Controller General of Finance secretary FADS/ SDF B

Accounts

Controller General of Finance secretary FADS/SDF D

Accounts

Controller General of Defence secretary FADS/SDF C

Accounts

Controller General of Defence secretary FADS/SDF A

Accounts

April 1977 January 1976 April 1976 B

Dept of Revenue, Dept of Economic Dept of D

Ministry of Finance affairs, Ministry of Expenditure, Ministry of
Finance Finance

Controller General of Finance secretary FADS/ SDF B

Accounts

FADS/SDF Defence secretary Comptroller and C

Auditor General

State Bank of India Govt treasuries Post office A

Controller General of Finance secretary FADS/SDF B

Accounts

CAS RBI Chennai CAS RBI New Delhi CAS RBI Nagpur D
Controller General of Finance secretary FADS/SDF A
Accounts

Government Account and Profit and Loss Accounts Closed to C

Balance Sheet Account and Balance Balance and
Sheet Balance sheet

Government Account and Profit and Loss Accounts Closed to A

Balance Sheet Account and Balance Balance and
Sheet Balance sheet

15th August 1947 26th November 1947 31st January 1948 C

Sh. R K Shanmugham Sh. Chidambara Sh. V K Krishna B

Chetty Nathan Menon

ADCB ACBD DABC D

1st March 1st April 1st July C

Rule 52 Rule 45 Rule 40 A

Article 266 and 267 Article 165 and 166 Article 150 B

Article 266(2) Article 267 Article 268 A

Public account of Consolidated fund of India None of the above C

India

Article 267(1) Article 265(1) Article 265(2) B

Finance minister Prime minister President D

Ministry of Home Ministry of Finance Ministry of Defence C

Article 266(1) Article 267 (2) Article 267(1) A

Contingency fund of India Public account of India None of the above C

Dept of expenditure Dept of Financial Dept of Economic D

Services affairs

Annual budget Appropriation account None of the above B

circular

2 4 3 D

Revenue statement, Budget estimates, Expenditure statement, A

Expenditure statement Revenue statement and Revised estimates
and Budget estimates Actuals and Actuals

Speaker of Lok Sabha President of India Vice President of C

India

1st March 1st February 31st January C

statement IA statement II statement III A

statement IA statemnet II statement III B

statement IA statemnet II statement III C

statement IA statemnet II statement III D

demands for grants revised estimates actuals B

demands for detailed demands for none of the above C

different grants grants

report of PAC DDG economic survey D

department of department related none of the above A

railway standing standing commission
committee

2 3 4 C

economy cut token cut none of the above A

economy cut token cut none of the above B

economy cut token cut none of the above C

demand 20 demand 21 demand 22 A

demand 20 demand 21 demand 22 B

demand 20 demand 21 demand 22 C

demand 20 demand 21 demand 22 D

locally controlled centrally controlled expenditure heads C

heads heads

locally controlled centrally controlled expenditure heads B

heads heads