Objective Questions

(Account Code, Vol III & Forest Accounts)

1. Expenditure on construction of a new highway (State) is debited to :

(i) 1054 (ii) 3054 (iii) 5054 (iv) 2059
2. In the Cash Book, the transfer entries are noted in :
(i) Receipt side only (ii) Payment side only
(iii) Both receipt and payment sides (iv) Neither in receipt side nor in payment side
3. The clearance entry for STOCK Suspense head is
(i) Credit (ii) Debit
(iii) minus – credit (iv) minus - debit
4. Expenditure in excess of the deposits received for a deposit-work will be debited to the
head:
(i) Public Work Deposit (ii) Works head of the Division
(iii) Workshop Suspense (iv) Miscellaneous P.W. Advances
5. Intermediate payment, to a contractor by a P.W. Division, excludes:
(i) Advance Payment (ii) Secured Advance
(iii) On Account Payment (iv) Final Payment
6. The works, which can be treated as an advance to the cultivators, are called:
(i) Agriculture Works (ii) Cultivator Works
(iii) Takavi Works (iv) Recoverable deposit
(v) Local Loan Works
7. Muster Roll is prepared in Form No.:
(i) CPWA – 11 (ii) CPWA – 21
(iii) CPWA – 31 (iv) CPWA – 41
8. Cash found short in Cash chest on physical verification is temporarily classified in the
Cash Book as:
(i) Miscellaneous Deposit (ii) Miscellaneous P.W. Advances
(iii) 8658 – Suspense A/c (iv) Payment awaiting transfer to other head
of a/c

9. Forest Division’s Cash A/c, when ready, has the following columns on the receipt side:
(a) (i) date (ii) Receipt (iii) Classification (b) (i) Date (ii) Item No. (iii) receipts
(iv) Classification
(c) (i) Date (ii) Item No. & Particulars (d) (i) Item No. & Particulars (ii) Receipts (iii)
(iii) Receipts (iv) Classification Classification
10. Which of the following documents does not accompany the monthly account, which is
submitted to the AG between 1st and 5th of the following month:

(i) Cash A/c along with vouchers and (ii)
classified Abstract of Revenue and
Expenditure
(iii) Abstract of Contractor’s and (iv)
Disburser’s Ledger
Copy of monthly registers of cheques
drawn
Schedules of Remittances, and of
transactions with other Govts., Railways,
etc.

11. Entries, in respect of all the payment (expenditure) items, are made in the Cash

Book”s:
(i) Credit Side (ii) Debit side
(iii) Both Credit and Debit sides (iv) Neither in Credit side nor in Debit side
12. A receipt item, of which head of a/c can not be ascertained at once, is accounted for
under the head:

(i) Other receipts (ii) Misc. P.W. Advances

(iii) P.W. Deposits (iv) 8782 – Cash Remittances
(v) 8658 – Suspense A/C
13. Expenditures or Receipts relating to other states are accounted for under the head of
account:
(i) 8793 – ISS A/c (ii) 8782 – Cash Remittances
(iii) 8443 – Civil Deposits (iv) 8448 – Deposits of Local Funds
14. Refunds of revenue are accounted for as:
(i) Reduction of Expenditure (ii) Deduct Expenditures
(iii) Deduct Receipts (iv) Deduct Refunds
15. Which one of the following is not included in the monthly account of:
(i) Manufacture Account (ii) Imprest Account
(iii) Stores Account (iv) Proforma Account
16. In a Forest Division, the Register of Works is kept in:
(i) Form FA-2 (ii) Form FA-3
(iii) Form FA-4 (iv) Form FA-5
Answers (Account Code, Vol III & Forest Accounts):

1. (iii) 5054

2. (iii) both receipt and payment sides

3. (i) Credit

4. (iv) Miscellaneous P.W. Advances

5. (iv) Final Payment

6. (iii) Takavi Works

7. (ii) CPWA-21

8. (ii) Miscellaneous P.W. Advances

9. (d) [because date is not shown in Cash A/C]

10. (ii) [because monthly registers of cheques drawn are to be submitted on the last day of the
month]

11. (i) Credit side

12. (iii) P.W. Deposits

13. (i) 8793 – ISS A/C

14. (iv) Deduct Refunds

15. (iv) Proforma Account

16 (ii) Form FA-3