SAS PATHSHALA-TEST SERIES Test Series No. 04 Topic: Defence Accounts Code (Ch. 01 to 04) & Use of Vocabulary No, of Questions: 75 Time: 75 Minutes 1. Which one is defined in the following lines? “The assignment, to meet specified expenditure, of funds included in a primary unit of appropriation.” a) Appropriation b)_Re-appropriation ©) Voted Expenditure 4) Cash Assignment 2. Who is ex-officio “Chief Accounting Authority” of a Ministry/Department after separation of Accounts and Audit? a) Comptroller and Auditor General of India b) Controller General of Accounts ©) The Secretary of the Ministry/Department 4) Financial Adviser «= oof,=—tthe Ministry/Department 3. ‘Controller General of Accounts’ authority posted in- Sy a) the office of the Comptroller nny General of India (C & AG) b) the Ministry of Finance t of N Expenditure) ©) the office of the oirector She of Audit, Defence Services Ds) d)_ None of the abov 4. Which one 4 not included in the “Debt Head’? “ ) a) Pro ids (c) Reserve Funds b) Deposits and Advances. (d) Imprest 5 ie is not a “Defence Accounting Circl a) AO, DAD, MOD (Civil) New Delhi b) ZO (DPD) Chennai ©) CGDA Delhi Cantt. 4d) CDA, RTC Bangalore The transfer of funds from one primary unit of appropriation to another such unit is defined as: a) Appropriation b)_Re-appropriation 6. c) Voted Expenditure d) Cash Assignment 7. Which one is not a correct match? a) EFT— Economical Fund Transfer b)NEFT - National Electronic Fund Transfer c) RTGS - Real Time Gross Settlement 4) SBLCMP - State Bank of India-Cash Management Product 8. Which one is a correct match? a) Consolidated Fund of India ~ Article 267 (1) of Indian Constitution Ss b) Contingency Fund of India — 267 (2) of Indian Constitution £y c) Public Account of "ey ticle 266 (2) of Indian Constitutic = 4) Allare correct 9. Which one islacorrect match? a) Consolidated Fund of India ~ Article 267 (1) Indian Constitution Contingency Fund of India ~ Article 267 (2) of thdian Constitution 6) Public Account of India ~ Article 266 (2) of Indian Constitution 4) Allare correct match. 40. A treasury the cash business of which is conducted by the Bank is called- a) State Treasury (c) Central Treasury b) Bank Treasury (4) Non-Bank Treasury Which one of the following is responsible to ensure that suitable accounts are maintained by the Defence Services? a) Director General of Audit, Defence Servises b) Controller General of Accounts, MoF ) Controller General of Defence Accounts 4) Ministry of Defence (Fin) In case of forms of initial or other accounts n R are deviated from in their Accounting Circle, whose intervention is sought by the PCSDA/CsDA? a) Of Controller General of Accounts through CGDA and FADS b) Of MoD (Fin) through CGDA ©) OF Director General of Audit, Defence Servises through Controller General of ‘Accounts, MoFSAS PATHSHALA-TEST SERIES d) Of Defence Secretary through CGDA and FADS 43. The forms in which accounts are kept in the offices of the DAD are prescribed by- a) FADS b) Controller General of Accounts, MoF ©) CGDA 4) CGDA with the approval of Def Secretary and FADS 14. With respect to forms of different accounts, which one is NOT correct? a) If any change affects the form of the Finance and Revenue Accounts, it will not be made without the previous sanction of the CGA and CAG. b) The word ‘form’ includes the appropriate organisations under Ministry of Defence, which are paid from the civil grant of MoD? a) Department of Defence, MoD b) Respective Services HOrs ©) Defence Accounts Department d) Ministry of Defence (Finance) 18. Which one of the following is NOT paid from the civil grant of Ministry of Defence? a) Armed Forces Tribunal b) Defence Accounts Department Jammu and Kashmir Light Inf 4) Directorate General of Qu; wurance 19. Which one of the follos Apes NOT fall under the duties aot respect of accounting in Mi a) He consolidate the accounts of the heads under which certain transactions Ministry N@f Defence in the “manner have to be entered. prescrisba by CGA ©) Incase of need, an Accounts Office of the b) He (arranges all payments of Defence DAD may make slight amendments in the Services through PCsDA/CsDA and forms for maintaining accounts by wing and Disbursing Officers of the referring to the FADS through the CGDA. Services. d) All returns, He prepares the Appropriation Accounts required by the Controller General of |\ Accounts and Comptroller and. Au General should be prepared in ‘one prescribed by them. S 45. When was the Departmer ‘Accounts made effective Defence, making compiling the acc a) 1 October,1978 b) 1 October, Qt 9 4) 1" Apri, 1976 16. f Defence Secretary as the Chief Accounting Authority of MoD, who arranges payments and internal audit of Defence Services? a) CGDA through PCsDA/CsDA b) PCsDA/CsDA ©) Cheque drawing DDOs 4d) CFAs of Administrative side 17. Which one of the following is responsible to classify the expenditure in respect of Civil in of inistry of Tessie for fence Services? ‘accounts. and serenensh Doe pertaining to the Defence Services Estimates. d) He prepares the Appropriation Accounts of the Civil Estimates of the Ministry of Defence. 20. Which one of the following does NOT true? a) CGDA prepares annual Statement of Central Transactions (SCT) of Defence Services Receipts and Charges and renders it to the Secretary (Defence Finance) for onward transmission to the CGA, MoF. b) CGDA prepares annual Statement of Central Transactions (SCT) of Defence Services Receipts and Charges and renders it to the Controller General of Accounts, Ministry of Finance, ©) CGDA prepares the portion of the Combined Finance and Revenue Accounts pertaining to Defence Services and submits it to the Controller General of Accounts and Director General of Audit, Defence Services.SAS PATHSHALA-TEST SERIES 21, Which one of the following falls under the 22. 23. 24. d) CGDA renders annually an Audit Certificate on the accounts of the Defence Services; to the Financial Adviser, Defence Services. duties of PCsDA/CsDA as an Accounting, Officer? a) Timely realization of receipts and credit in Government Account To keep a watch over the progress of expenditure for the area under the locally controlled heads against sanctioned allotments To formulate the budgetary requirements of the DAD and render estimates to the cGDA All of the above b) ¢) 4) Which action appropriate? a) He addresses CGDA in respect of matters affecting the classification of Receipts and Charges. He addresses MoD (Fin) with respect to\| interpretation of a rule pertaining ton! SO} accounting procedure. He addresses Controller cen 3 Accounts while forwarding ana ual ae AS He addresses CGDA ‘spect of procedural chan, Spare under of a PCDA/CDA is not b) ) a) his area. Which one does not form part of Consolidated Fund of Indi? a) Revenue received by the Central Govt. b) Loans by the Central Govt. c}/_Reveniue received by the Union Territories Legislative Assemblies d) Ways and Means advances provided by Rel ‘At whose disposal does the Contingency Fund of India lie? a) b) ) a) The Parliament The President of India The Controller General of Accounts, MoF The Comptroller and Auditor General of India 25. Where are the cash balances of the Public ‘Account of India kept? a) Inall the Public Sector Banks b) In Central and State Treasuries In Parliament Treasury d) In Central Treasuries, RBI/SBI and the agent Banks of RBI Which one of the following does not fall under the general banking business done by the Reserve Bank of india for Central Ss State 26. Governments? a) receipt and payment of dey / b) collection of money oS €)__ estimation of money 4) remittance of mor In view of the provisions of the agreement of cme with the RBI and Reserve or india Act, 1934, which one is tr the 27. e Government may operate on ry office and branch of the Reserve Bank of India and on every branch of the State Bank of India throughout India. o, The State Governments may operate on every office and branch of the Reserve Bank of India and on every branch of the State Bank of India throughout india. The Central/State Governments can issue orders to the RBI respect to Government business. d) The State Governments may operate on every office and branch of the Reserve Bank of India and on every branch of the State Bank of India within the area of their respective states. 28. With respect to settlement of transactions, which one is true? with a) The settlement of a transaction, other than Loans/Grants, between Defence and the State of Uttar Pradesh will be carried by CAS, RBI, Nagpur through ‘settlement Account’ out b) The settlement of a transaction pertaining to Loans/Grants from MoD to the State of Uttar Pradesh will be carried out by CAS,SAS PATHSHALA-TEST SERIES 29, 30. 3 RBI, Nagpur ‘Settlement Account’. through, ¢) The settlement of a transaction between Defence and Railways will be carried out (on cash basis by issue of Cheque/Demand Draft. d) The settlement of a transaction between Defence and Ministry of Health and Family Welfare will be carried out by CAS, RBI, Nagpur through ‘Settlement Account’, With respect to the transactions occurring in Central/State Treasuries, which one is NOT true? a) Money may be received and payments may be made on behalf of the Central Government and other _—_ State Governments by a State treasury. b) In case of transactions pertaining to other State Governments, the Accountant General of that State makes the requisite adjustments through the CAS, RBI, Nagpur. are settled through the CAS, RBI, a) In case of transactions of re Government, cash settlement i Ss by teste score ee cae ‘of Cheque/Demand Draft: realised and ficers of the Defence The accounts of al payments made by Services are rendered 2) the Services HQ concerned b) the CGDA ° ee ne he Ministry of Defence Which mode of adjustment/settlement is adopted for the transactions between two Defence Accounting Circles? a) Through Settlement Accounts b) Through Defence Exchange Accounts ©) On cash basis by issue of cheques 4) No adjustment/settlement is required at all 32. The Altindia Consolidated Compilations for Defence Services Receipts and Charges are prepared by- a) ThePCsDA/CsDA —(¢) The CGDA b) The FADS (d) The CGA 33. To whom does the PCDA (BR) intimate the expenditure figures pertaining to Border Roads Organisation? a) Ministry of Defence b) Ministry of Finance <)_ Ministry of Defence (Fin) d) Ministry of Road Transp Fn 34. Who is responsible to rate nd adjust all Embassies ney ing to the MoD and advised by P ? a) PCDA New Del b) PCDA/CDKconcerned 2 TaN a) FADS” , 35; Miatains the Central Journal and Lede A) Comptroller and Auditor General €)_In case of transactions pertaining to State’\| “> b). Finance Secretary Governments arising in central treasuries S o Controller General of Accounts d) Controller General of Defence Accounts Which one is NOT true? a) Accounts kept open after 31st March are known as March Supplementary and March Supplementary Corrections. b) The accounts of the financial year in the books of the PCsDA/CSDA will be finally closed in March Supplementary. c) The dates of closing of accounts in the books of PCsDA /CsDA are intimated by the CGDA each year. d) An actual transaction taking place after 31st March is not treated as pertaining to the previous financial year even though the accounts for that year is open. Regarding rectification/readjustment after closing of accounts, which one of the following is NOT true? a) It may be carried out only with the prior approval of CGA, Ministry of Finance in exceptional cases. 36. 37,SAS PATHSHALA-TEST SERIES 38. 39, 40. b) The rectification / readjustment necessitated is not less than one Crore of amount in a single transaction. €) Journal Entry is initiated for rectification of a misclassification / readjustment not later than 31% March of the current Financial Year. 4) Suitable action is taken against all concerned for not detecting the error during monthly review and within the supplementary accounts. Which one does not present a correct correlation? a) Consolidated Fund of India - Revenue Revenue Receipt ~ Dividend from DPSUs Consolidated Fund of India ~ Revenue Revenue Expenditure - Purchase of a submarine <) Consolidated Fund of india - Capital - Public Debt, Loans and Advances — Transfer from Consolidated Fund to the Contingency Fund ») a) residential accommodations o As far as the Defence Services and oie Accounts Department are concerned"Wl one of the following sectors are hi Decl in Part | of Pamphlet of Revéhue,”Debt and Remittance Heads Book of Defen ification Hand < ices Receipts and Charges:- a) Revenue Division-Sectors ‘A’ and 'B’ b) Revenue Division-Sectors ‘A’, ‘8’ and 'C’ <) Cal Dor Sen "RB! and'C’ dq d Advances-Sector ‘F” In re t of which type of transactions, the Government incurs a liability to repay the moneys received a) The transactions relating to Suspense and Miscellaneous in Public Account of India b) The transactions under Debt, Deposits and Advances in Public Account of India ¢) The transactions under Reserve Funds in Public Account of India Consolidated Fund of india ~ capital AJ Svc} Capital Expenditure — Construction aN d) 4d) None of the above ‘41. With respect to the Structure of the Government Accounts, which one is not correctly matched? a) Sector - Letter of English Alphabet b) MajorHead — - 4 digits <) Minor Head - 3 digits d) Detailed Head - 3 digits 42. With respect to the accounting significance of the first digit of the Major Head, which one is not correctly matched? oP e re a) 0’ or ‘I’ — Revenue Rec <) ‘4 or 5’ ~Capital 4) ‘6’ or ‘7’ ~ Conting Account Under the s -y Fund and Public me of codification, which one is not Gs) ‘matched as far as assigned block of Major Heads are concerned? teceipt (Revenue Account) - 0001 to 1999 b) Expenditure (Revenue Account) - 2001 to 3999 Capital Receipt - 6000 Expenditure (Capital Account) - 4001 to 5999 44. The Major Head ‘Capital Outlay on Defence Services’ is a common head which caters to all Defence Services including Army, Navy, Air Force, R & D and Inspection Organisation. Which one of the following is that Major Head? a) 4076 («4077 b) 2076 (a) 4078 45. The only Major Head assigned to the Contingency Fund of India is- a) 2000 (c) 4000 b) 6000 (a) 8000 Which one is not correctly matched respecting Minor Heads and the related Programmes? a) Minor Head 004 - Research and Development b) Minor Head 050 - Construction ©) Minor Head 052 - Machinery Equipment 4) Minor Head 790 - Loans to PSUs 43 46. andSAS PATHSHALA-TEST SERIES 47. Which statement is not true with respect to the Structure of the Government Accounts? a) Major Heads, Sub Major Heads, Minor Heads, Sub-Heads, Detailed Heads and Object Heads together constitute six tier arrangement of the classification structure of Government Account. b) Six tiers are represented by a unique 15 digit numeric code and the Civil grants of the Ministry of Defence are classified in this manner. ©) The grants of the Services are classified upto Detailed Head in which the Major Heads, Sub Major Heads, Minor Heads, Sub-Heads and Detailed Heads constitute a five tier arrangement. d) The List of Major and Minor Heads of Account of Union and States-Published by the Comptroller and Auditor General. 48. Which statement is not true with respect to the heads of classification operated upon in the Defence Services? a) Classification Hand Book of Defence“\ yy Services-Receipts and Charges’ is aN compilation of code heads of Revenue and Service Estimates only. b) Classification codes in the Hand Book of Defence and Charges’ are )_ All amendm Revenue, Debt ai and "Classi Services Ri hag Qa Ss eric. the "Pamphlet of Remittance Heads" jon Hand Book of Defence ts and Charges" are issued the Controller General of Pamphlet of RD&R contains 15 digits numeric classification heads of receipts and expenditure of Revenue and Capital in respect of Civil departments paid out of Civil grant of the Ministry of Defence. 49. Which is not a correct match? a) Major Head - Function b) Minor Head - Programme ¢) Sub-Head - Sub- Programme d) Detailed Head - unit of appropriation 50. With respect to the CGDA’s power to open a new code, which statement is not correct? a) He may open the sub and detailed heads below the Minor Heads to meet local and special with — the concurrence of Ministry of Defence (Finance) in consultation with the accredited Audit Officer (DGADS| b) He may also open the Obj Primary requirements tailed Heads will be with thé rence of Ministry of Defence ste (Budget) and caren sADS. As the CGDA opens the sub and detailed heads under delegated power, he does not rede, any prior approval or cones ‘in this regard, 4) The prior approval of Comptroller and \uditor General will be obtained (through “CGA/DGADS) in cases where an 7 amendment affects Major or Minor Head in Pamphlet of RO &R Heads and Classification Hand Book of Defence Services - Receipts and Charges. 51. Which one of the following is not a capital expenditure? a) An expenditure incurred with the object of acquiring tangible assets of a permanent nature. b) An expenditure incurred with the object of maintaining the assets in a running order. c)_ An expenditure incurred with the object of enhancing the utility of existing assets. 4) An expenditure incurred with the object of reducing recurring lability Regarding Revenue and Capital expenditure, which statement is NOT true? a) Expenditure on Grants-in-aid to local bodies or institutions is ordinarily classifiable as capital expenditure. b) Expenditure of a Capital nature shall be distinguished from Revenue expenditure both in the Budget Estimates and in Government Accounts. 52.SAS PATHSHALA-TEST SERIES 54. ‘) Capital expenditure is generally met from receipts of capital nature, as distinguished from ordinary revenues derived from taxes, duties, fees, fines and similar items of current income d) It is open to the Government to meet capital expenditure from ordinary revenues, provided there are sufficient revenue resources to cover this liability. 53. With respect to Works, which statement is NOT true as far as classification of expenditure is concerned? a) All charges for the first construction and equipment of a project will be accounted for under capital expenditure. b) Charges for intermediate maintenance of the work while not yet opened for service will also be accounted for under capital expenditure. ©) Charges for such further additions and improvements as may be sanctioned under rules made by competent authority will also be classified as capital expenditure. dd) Subsequent charges for maintenance and} all working expenses will also be cs a capital expenditure. Expenditure on account of re} mage caused by extraordinary calamities such as flood, fire, earthquake, e1 vem should be charged to: i. Capital account ii, Revenu li, divided d) iti, and ii alternatively 55. Please read the statements carefully. Expenditure on a temporary asset is also considered as expenditure of a capital nature. 56. The capital assets produced should belong to the authority incurring the capital expenditure ili, Capital cost of works which are non- productive in nature is met from ordinary revenues. Which one of the above statements is NOT true? a) i b) ii © ii Ss d) None ofthe above © Which one is NOT cort y far as the outlay is concerr a) For capital o o” specific loans raised XG joverniment, interest shall be charg rates prescribed by se keeping in view the rate of \ctually paid on such loans and ea charges incurred in raising managing them. ®) For capital outlay provided without "n> specific loans having been raised by Government, interest shall be charged at the average rate of interest determined each year by the Department of Economic Affairs, Ministry of Finance. ©) The interest shall be calculated on the direct capital outlay at the end of the previous year plus the outlay of the year itself, irrespective of whether such outlay has been met from current revenues or from other sources. d) When under any special orders of Government, charges for interest during the process of construction of a project are temporarily met from capital, the writing back of capitalised interest shall form the first charge on any capital receipts or surplus revenue derived from the project when opened for working, 57. Under which Major Head is the Suspense ‘Account (Defence) operated? a) 8659 (c) 8000 b) 8076 (d) 4076 58. Which is not true? a) The amounts refunded against bonafide receipts will be compiled by deduction from the head which was over credited in the first instance.SAS PATHSHALA-TEST SERIES b) Recoveries of over-payments shall be credited as reduction in expenditure irrespective of the year in which such recoveries are effected. ¢) All amounts due to Government which are found to be irrecoverable shall be written off from the Debt Head of Accounts concerned to an expenditure head as a loss to Government. Any remaining unclaimed for such time as may be prescribed by Government may be credited as capital receipt of the Government concerned by Debit to the Debt or Deposit Head concerned. d) amount due by Government (c) To be expressive and explicit (a) To be actively engaged 64, To blow hot and cold (a) Changing weather (b) To be untrustworthy (c) to be inconsistent (4) To be rich and poor frequently 65. To beggars’ description (a) Beyond one's adequately (b) A poor statement () To describe things without (d) None of these Directions (Q. Nos. 66 to 70): questions, out of the giver ‘choose the one which best of the given word. power to describe 5c) h of the un alternatives, es the meaning 59. What is the power of PCDA/CDA in terms of | 66. TEDIOUS monetary limit for writing of amounts (2) Pain eae (b) Ler (4) Tiresome outstanding due to book keeping errors? 67. DEARTH a) Not more than 10000/- a Gppase (c) Loss b) Not more than 5000/- (b) Reduction (d) Scarcity ©) Not more than 1000/- 68. OBSCENE d) Not more than 500/- & (a) Objectionable —_(c) Indecent 60. With respect to rectification of incorrect’\ yy (b) Displeasing (¢) Condemmnabe adjustments vis-a-vis powers of DAD officers,» [Sy 9" COCLE Ty (a) Stubborn (c) Stupid which one is not correct match? cee eae a) AO/SAO - upto Rs 25 Lakhs NY pa Eauveeail b) ACDA/DCDA - upto Rs. 2 Crore S (a) Quarrelsome _(c) Feasible ¢) JECDA/Adal conto Sua (b) Ambiguous (d) Reasonable qd) CDA/PCDA - exceeding 5 Core Directions (Q. Nos. 71 to 75): In each of the Paper N questions, out of the given four alternatives, : € choose the one which is opposite in meaning to Directions (Q. Nos. S}-In the following | the even word questions, find out the correct meaning of the italicized part. jerson who prevents others from njoying something useless to himself {c) Adog that has no kennel of its own (4) A person who puts himself difficulties on account of other people 62. Ared letter day {a) An auspicious day {b) A dangerous day {c) Animportant day (a) An unimportant day 63. To be up and doing {a) To recover from illness {b) To progress satisfactorily in 71. OBVIOUSLY (a) Obscurely (b) Certainly 72. RUTHLESS (a) Gracious (c) Indefinitely (d) Roughly {c) Compassionate (b) Generous (4) Maticious 73. CHAGRIN (2) Tempt (6) Ascetic (b) Swollen (d) Pleased 74. AUSTERE (a) Plentiful (€) Comfortable (b) Lavish (4) Decorative 75. SUBSERVIENT (a) Supercilious (b) Straightforward (c) Aggressive (d) Dignified