Professional Documents
Culture Documents
GAR 1990
b. 8671
8671 –
– Departmental
Departmental Balance
c. 8786
8786 –
– Adjusting
Adjusting Account Between Central and State Government
d. 8658- Suspense Accounts- Suspense A/c (Civil)-Accounts
(Civil)-Accounts with Accountant Gen
General
eral
10. Transactions in a State Treasury on behalf of other State Governments & Central
Government shall be taken, in the first instance, against the cash balance of State concerned
c oncerned
a. True
b. False
11. In case of transactions pertaining to other State Governments, the AG shall make
a) Adjustments through CAS, RBI, Nagpur
b) Cash settlement by issuing Cheque/Demand Drafts
12. Transactions of the Central Government including Railways, Defence, etc in State Treasuries
will be classified under:
a. 8675
8675 –
– Deposit
Deposit with RBI
b. 8782
8782 –
– Cash
Cash Remittances
c. 8658
8658 –
– Suspense
Suspense –
– PAO
PAO Suspense
d. 8680
8680 –
– Misc.
Misc. Govt. Account
13. The bank should prepare the Credit Scroll duly supported by…..
by…..and
and Debit scroll duly
supported by….and send daily to the Accounts Officer of the Ministry
Ministry
a) Cheque / Challans
b) Challans/Cheques
b. CGA
c. Pr. Accounts Office
d. Ministry of Finance
16. In respect of transactions taking place at Central Treasuries in Union Territories, whose
account is at present maintained by State Accountant General will be submitted by him to:
a. Ministry of Finance
b. C & AG
c. Pr. Accounts Office
d. CGA
17. The Cash Balance of the Central Government will be reconciled by the CGA at the close of
every month with:
a. Closing Balance Statement available with Principle Accounts Officers
b. Closing Balance Statement available with RBI, CAS, Nagpur
c. Closing Balance Statement available with PAOs
d. Closing Balance Statement available with RBI, Hqrs. Mumbai
18. Statement of Central Transaction(SCT) prepared by CGA consisting the progressive figures
up to March (Supplementary) of:
a. Civil Ministries
b. Civil Ministries & Railways
c. Civil Ministries, Railways, Defence ,Post, Telecommunication
d. None of the above
19. State Government Accounts are compiled by the respective AsG on the basis of monthly
accounts received from Treasuries/ Bank/Civil Department Offices (PWD, Forest
etc.)/Adjustment account kept by AsG
a. True
b. False
20. Detail Book maintained by AG contains
a) All Revenue & Capital Accounts
b) Only Capital Accounts
c) Capital and Debt Deposit, Suspense & Remittance (DDSR) Accounts
Ac counts
d) Only Debt Deposit, Suspense & Remittance ((DDSR)
DDSR) heads
21. Details of central transactions ( other than pension) in State Treasuries will be submitted by
AG to
a. Central Pension Accounting Officer
b. Principal Accounts Officer
c. CGA
d. C&AG
22. Normally, transactions appearing in the books of Accounts Officer of Ministry which are
adjustable by other Accounts Officer(including Railway, Defence, Post, Telecommunication)
are settled through RBI, CAS, Nagpur
a. True
b. False
23. From the following transactions, indicate the ones which are adjusted through RBI, CAS,
Nagpur
i) GPF recovery of an IAS Officer (Maharashtra Cadre) deputation to Ministry of
Shipping
ii) Settlement of payments against Supplies arranged by Directorate General of Supplies &
Disposal (DGS&D), Ministry of Commerce
iii) Debts on account of supplies arising in the books of High Commission of India, London
and Indian Embassy, Washington with Defence, Railways and Posts etc.
iv) Dividend payable in lieu of tax on Railway Passenger Fares by Railways to Central
Revenues
a. I, iii & iv
b. Ii, iii & iv
c. Iii & iv
d. All the above
24. Transaction initially taken against the balance of a State which eventually
e ventually adjustable against
the balances of another State shall be passed on
a. Cash Settlement
b. Settlement Account
25. Transaction in a State Treasury in respect
r espect of payments of pension to High Court Judge wwill
ill
be booked under:
a. 2071 Pension-Civil Pension-Other Retirement Benefits
c. Three
d. One
33. Public Debt is the part of
a. Consolidated Fund of India
b. Public Account
34. Contingency Fund set up by the Government
G overnment under Article….of Constitution
Constitution
a. 264
b. 265
c. 270
d. 267
35. Government act as a banker in respect of amount kept in this part of the account
a. Consolidated Fund of India
b. Contingency Fund of India
c. Public Account of India
d. Consolidated Fund of Union Territory
52. If a claim is relinquished (abandoned), the value of the claim shall be recorded on the
expenditure side of accounts as a specific loss
a. True
b. Untrue
53. If money due to Government has actually reached the Government servant but embezzled
or stolen or lost before remitted into treasury/bank, such money should be
a. Entered into Government account under Consolidated
Consolidated Fund of India or Public Account
under relevant head
b. Amount should be kept under suspense
c. Amount should not be entered in accounts
d. Amount should be kept outside Government Account
54. Acceptance of counterfeit coin or notes shall not be regarded as a loss of cash as it is not
treated as legal currency
a. Right
b. Wrong
a.
b. Lending Department
c. Borrowing Department
56. Transfer Pay and allowances & TA both ways of a G/S transferred on foreign service payable
by
a. Lending Department
b. Borrowing Department
57. Advances of Pay and Allowances and TA on transfer should be debited to the final head of
account wherefrom he proceeds and not to “8550- “8550-Civil Advance”
Advance”
a. True
b. False
58. An item kept under “Suspense Account” becausebec ause
i) Lack of details of claim
ii) Lack of information of the final head of account
iii) Insufficient budget provision under
under final head of account
iv) Consultation with others is required before debiting to final head
a. All are correct
b. I, ii & iii are correct
c. I, ii & iv are correct
d. Ii, iii & iv are correct
59. When the Municipal Tax of a building (non-residential) is paid by the PWD it should be
debited to
a. Rent, Rates & Taxes
b. Maintenance & Repairs
60. Taxes both residential and non-residential building owned by Army should be debited to
a. 2059
2059 –
– Repairs
Repairs and Maintenance
b. 2076
2076 –
– Defence
Defence Services - Army
19. A (GAR 15 a)
20. D (GAR 15 f)
21. C (GAR 15 h)
22. B (GAR 16(1), normally settled through Cheque. But there are exceptions like DGS&D
DG S&D
23. B (GAR 16 & Note there
t here under. GPF should settle by Cheque)
24. B( GAR 16(2)-by settlement account through RBI, CAS, Nagpur.
25. B (Note 2 under GAR 14(b)
26. B (GAR 17(3)
27. A (17(4) & (5)
28. C (GAR 18)
29. B (GAR 19) (mainly in Single Entry System. Double entry system is applied only in regard to the
maintenance of a set of technical accounts
acco unts called the journal, ledger and Balance Sheet)
30. D (Note under GAR 20) (Normally accounts period is up to 31st March. Cash transactions after
31st March cannot be adjusted in the accounts
acco unts of previous year)
31. B (GAR 21-Based
21-Based on Cash Basis and not on “accrual basis”. Accounts are kept in Indian Rupees-
Rupees-
GAR 22)
32. C (GAR 23 –
23 – Consolidated
Consolidated Fund of India, Contingency Fund of Indi & Public Account)
A ccount)
33. A (GAR 23 –
23 – Consolidated
Consolidated Fund of India is divided in three parts –
parts – Tax
Tax Revenue, Non-Tax
Revenue & Public Debt/Loans and Advances)
34. D (GAR 23 –
23 – Article
Article 267/Section 48 of Union Territories Act 1963)
35. C ( GAR-23 - Money kept in Public Account does not belong to Government but to Public)
36. B (GAR 23)
37. A (GAR 25 –
25 – Revenue
Revenue Receipts; 2 or 3 Revenue Payments; 4 or 5 Capital Expenditure; 6 or 7
Loans and Advances 8 Public Account (8000 is Contingency Fund)
38. C (GAR 26 a)
39. D (GAR 269B) (1. Major Head =Functions of the Ministry;2. Sub-Major Heads=Sub functions; 3.
Minor Head=Programmes 4. Sub-Minor Heads=Schemes & Activities 5. Detail Head=Sub
Schemes 6. Object Head= Primary Unit of Appropriation.
40. A (GAR 27)
41. B (Cannot classify under Capital-GAR 30 and note there
t here under)
42. D (GAR 30& 31)
43. A (GAR 31 a)
44. B (GAR 31 c)
45. B (GAR 31 e)
46. A (GAR 33)
GAR 1990
3. Consolidated fund of India envisaged in the constitution of India under Article No….
No….
4. Contingency fund of India created under Article No………….. Of Constitution of India.
India.
a. Sectors
b. Divisions
c. Groups
d. Units (ans. a)
a. Ministry
b. Department
c. Functions
d. Activities (ans. c)
22. Expenditure incurred for replacement and improvement for existing assets is treated as
Revenue expenditure …. TRUE/FALSE
(FALSE)
(TRUE)
25. Income generated during the construction of project shall be treated as Revenue. TRUE/FALSE
(FALSE)
26. In respect of Project under construction expenditure towards interim maintenance shall be
treated revenue expenditure. TRUE/FALSE
(FALSE)
29. Misclassification in the account towards debit(expenditure head) should be rectified by passing
contra Credit to the respective head of account. TRUE/FALSE
(FALSE)
30. Misclassification noticed in the accounts should be rectified immediately as and when noticed, if
during the currency of the financial year. TRUE/FALSE
(TRUE)
32. Misclassification noticed under Capital expenditure heads need not be rectified if the accounts
for the year are closed. TRUE/FALSE (FLASE)
33. Misclassification noticed under DDR heads need not be rectified if the accounts for the year are
closed, only a note of error will suffice. TRUE/FALSE (FALSE)
34. Appropriation accounts are contains details of expenditure up to detailed head level.
TRUE/FALSE (TRUE)
39. Final stage of appropriation accounts are to be submitted to CGA under the signature of :
(ans. d)
41. Receipts from an organization having commercial activity were misclassified as receipts under
non commercial activities of
of the department. The error came to light after closure of the
accounts.
a. Misclassification should be rectified as and when noticed
b. Misclassification should be rectified by proposing TEO
c. No TEO is required
d. No TEO needs
needs to passed only
only a note of error needs to
to be recorded. (ans. d)
43. Recovery towards subscription to GPF was misclassified as recovery of House building advance,
the error was noticed after closure of the accounts.
d. Misclassification under these head should be rectified immediately even if accounts are
closed. (ans. d)
44. Recovery towards CGEGIS from the pay bill for the month of July 2009 was misclassified as
recovery towards PLI. The error was noticed
noticed in April 2010.
45. Recoveries on account of Licence Fee for Government quarters were wrongly credited to
account of CGEGIS.
a. Misclassification should
should be rectified by TEO
b. A note of error will
w ill be sufficient
c. No corrections are permissible under these heads (ans. a)
47. Government of India decided to convert a loan of Rs.54 Crores given to a corporation as its
share capital.
a. TEO is required to be proposed in the monthly accounts
b. No TEO is required as the accounts of the year are closed.
c. To be incorporated in the annual accounts as a Prior Period adjustment
d. Only a note of conversion is sufficient to convert loan into equity. (ans. c)
49. Supplementary Demands for Rs.500 Cr is passed by Parliament to cover the unforeseen
expenses incurred from the contingency fund on account of mid-term elections to Lok sabha.
a. Expenditure should be debited to Contingency Fund of India.
b. TEO needs to be proposed to transfer the expenditure from functional head to Con.fund.
c. As funds are obtained through Supplementary Demand no TEO is required in the accounts.
d. No expenditure should be incurred without budget provision. (ans. b)
50. Expenditure on construction of office building was classified as revenue expenditure and error
er ror
a. As expenditure involved is capital in nature, same should be transferred to appropriate head
of account.
b. Expenditure erroneously booked to revenue should be transferred to Capital through
accounts, however old it may be.
c. Since the error occurred between revenue and capital, no TEO needs to be proposed only a
note of error in the
t he concerned monthly account and progressive capital expenditure figure
in Finance accounts needs to be corrected. (ans. c)