ACCT CODE VOL-III (Guide Part 6) PDF

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GUIDE PART V
GUIDE PART V
1-63 Questions on FOREST ACCOUNTS

(ACCOUNT CODE VOL-III)
GUIDE
PART 2013
VI
PRAMOD
2
1. Out of the following, find the heads that can be determined by Government
according to their local requirements :-
(i) Minor Heads
(ii) Sub heads and Detailed Heads
(iii) Major Heads
(iv) Units of grants and appropriation
(a) (i) & (iii)
(b) (ii) & (iv)
(c) (i), (ii) & (iii)
(d) All the above
Ans : (b) Para 240 of Account Code Vol-III
2. Who is the supreme authority who determines the arrangement of heads in
classification of government accounts of a State Government?
(a) Accountant General.
(b) Controller General of Defence Accounts
(c) State Government
(d) None of these.
Ans : (a) Para 240 of Account Code Vol-III
3. The term Book Transfer means :
(a) A financial transaction which commonly takes place between different
departments which involves cash, cheque, bank draft etc.
(b) A financial transaction which does not involve any actual receipt or disbursement
of cash or stores by the Government.
(c) A transaction between different departments of the Government.
(d) None of the above.
4. The correct classification for supplying timber to Railway by a Karnataka forest

division posted on the credit side (payment) of its cash book as :-
(a) Book Transfer Railway.

(b) 2406 Forestry & Wild Life
(c) 0406 Forestry & Wild Life
(d) None of these
5. The necessary adjustment against the balances of the government or departments
on account of book transfer transactions will be made by :-
(a) Government & Departments among themselves.
(b) Accountant General
(c) Controller & Auditor General of India.
(d) Controller General of Accounts

3
6. Expenditure incurred for Forest Guards will be classified as :-

(a) Direction & Administration
(b) Forest conservancy and works
(c) Social & Farm Forestry
(d) Miscellaneous expenditure
7. Expenditure incurred on account of pay and allowances of temporary
establishment upon the subordinate supervision of departmental labour in connection
with a forest work should be debited to :-
(b) Conservancy & Works
(c) Establishment
(d) Temporary Establishment
8. Charges on account of purchase of live stock for Forest Department should be
classified under :-
(b) Forest conservancy and works
(c) Livestock expenditure
(d) Miscellaneous expenditure
9. The cost of material purchased for a specific work of a forest division should be
debited to :-
(b) Conservancy & Works
(c) Establishment
(d) Work concerned.
Ans : (d) Para 246 of Account Code Vol-III
10. The classification of charges of a security staff employed temporarily to watch the
machinery at the site of the work in Forest Department will be debited to :-
(a) Establishment
(b) Direction & Administration
(c) Conservancy & Works
Ans : (c) Para 247 of Account Code Vol-III
11. All sums paid into the treasury by a departmental officer of a forest division
should be :-
(a) credited to forest remittance
(b) credited to revenue deposits
(c) debited to revenue deposits
(d) debited to forest remittances

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12. The value of all cheques drawn by a forest divisional officer should be :-
(a) credited to forest remittance
(b) credited to revenue deposits
(c) debited to revenue deposits
(d) debited to forest remittances
13. A Divisional Forest Officer granted a cash advance of Rs 2000/- to a Forest
Ranger to enable him to make the disbursements entrusted to his charge. The amount of
the advance should be :-
(a) debited in the accounts of DFO to Forest Remittances.
(b) credited in the accounts of DFO to Forest Remittances.
(c) debited in the accounts of DFO to Forest Remittances
(d) credited in the accounts of DFO to Forest Advances
14. Which of the following can be accounted as Forest Advances ?
(a) pay and allowances of a forest guard.
(b) the value of all cheques drawn from the treasury.
(c) advance to a contractor for execution of a work.
(d) None of these
Ans : (d) Para 246, 249, 251 of Account Code Vol-III
15. Advances made to a contractor by a DFO in connection with the construction of a
building for forest division should be debited in the accounts of the DFO to Minor Head :
(a) Conservancy and works
(b) Direction and administration
(c) Establishment
(d) Forest advances
16. A Forest Ranger made a petty advance to labourers out of his imprest. It was also
treated as a part of his cash balance. The amount should be accounted as :-
(a) Work Advance
(b) Temporary Advance
(c) Conservancy and Works
(d) None of these
Ans : (d) Para 252 of Account Code Vol-III. (The amount should be treated as part of
the cash balance or advance to disbursers)
17. Given a work advance to a contractor, the amount was recovered from him as the
value of work done, Such value should be treated in forest accounts :-
(a) credited under work advances
(b) debited under work advances
(c) credited under forest advances
(d) debited under forest advances
5
18. Deduction made from pay bill of a Divisional Forest Officer on account of his
Income Tax should be classified under the head :-
(a) Revenue receipt
(b) Book Transfer-Central
(c) Book Transfer-Taxes
(d) Book Transfer Miscellaneous recoveries
19. Earnest Money Deposits paid directly by contractors into a Sub Treasury for a
work in Forest Department should appear in the Forest Departmental accounts as :-
(a) Forest Remittances
(b) Revenue Deposits
(c) Revenue Receipts
(d) None of the above
Ans : (d) Para 255 of Account Code Vol-III (Explanation : Such deposits should not
appear in the accounts of the Forest Department)
20. Earnest Money Deposits paid directly by contractors into a Sub Treasury for a
work in Forest Department should be treated in the Treasury Accounts as :-
21. Earnest Money Deposits which are received initially by a Forest Officer but
remitted subsequently to the treasury should be treated in the treasury accounts as :-
22. Earnest money deposits which are tendered at auctions held at outlying stations
and received by Forest Officers will be accounted in the Forest Departmental accounts
as :-
(a) Revenue Deposits
(b) Revenue Receipts
(c) Forest Remittances
(d) EMD Deposits
Ans : (a) Note below Para 255 of Account Code Vol-III
6
23. Earnest money deposits which are tendered at auctions held at outlying stations
and received by Forest Officers, when remitted to the treasury should be treated in the
treasury accounts as :-
(a) Revenue Deposits
(b) Revenue Receipts
(c) Forest Remittances
(d) EMD Deposits
Ans : (c) Note below Para 255 of Account Code Vol-III
24. Which is the correct statement ?
(a) Cheque drawn to replenish the cash chest debited to Forest Remittances.
(b) Cheque drawn to replenish the cash chest credited to Forest Remittances.
(c) Cheque drawn to replenish the cash chest debited & credited Cash from
Bank/Treasury
(d) Cheque drawn to replenish the cash chest debited to Remittance into
Bank/Treasury
Ans : (b) Para 249 of Account Code Vol-III. (Explanation : The value of all
cheques drawn should be credited to Forest Remittances)
25. Which of the following statement is incorrect :-
(i) A cheque drawn by a DFO inorder to be paid to a supplier should be
entered simultaneously on both sides of the cash book.
(ii) A self cheque was drawn for Rs 1000/- by a DFO for replenishing cash
chest on 23 May. Amount received from Treasury on 24 May. But the receipt
entry of the cash, made in the cash book on 23 May itself before the actual receipt
of the amount from treasury.
(iii) Cash book of a Forest Division is maintained in FA-1A.
(iv) Book transfer entries should also be made in the cash book.
(a) (ii) & (iv)
(b) (ii) & (iii)
(c) (i) & (ii)
(d) (iii)
Ans : (d) Para 256, 258, 259 of Account Code Vol-III
26. Every Officer of a Forest Division who is authorised to receive or disburse
government money should keep an account in form No :-
(a) FA-1
(b) FA-2
(c) FA-3
(d) FA-4
7
27. Cash book of a forest division is maintained in :-

(a) FA-4
(b) FA-2
(c) FA-1
(d) None of these
28. When a cheque is drawn in favour of self in order to replenish the cash chest of a
forest division, the amount of it should be entered in receipt column of the cash book :-
(a) After receiving the amount from the treasury.
(b) At the time of drawing the check.
(c) Either of these.
(d) None of these.
29. A cheque drawn to be paid away to a person by a Divisional Forest Officer should
be entered :-
(a) Payment column of the cash book.
(b) Receipt side of the cash book.
(c) Both sides of the cash book.
(d) None of these.
30. Which of the following entry will not appear on both sides of the cash book of a
forest division ?
(i) All book transfer transactions
(ii) Self cheque drawn for replenishing cash chest
(iii) Cheque drawn in favour of a contractor
(iv) Cheque drawn to be paid away to a supplier
(a) (i), (iii) & (iv)
(b) (ii) & (iii)
(c) (i) & (iv)
(d) (ii)
Ans : (d) Para 258, 259 & 260 of Account Code Vol-III
31. Which of the following entry will appear on both sides of the cash book of a
forest division ?
(i) Cheque drawn in favour of a contractor
(ii) Cheque drawn to be paid away to a supplier
(iii) All book transfer transactions
(iv) Self cheque drawn for replenishing cash chest
(a) (ii) & (iv)
(b) (ii) & (iii)
(c) (i), (ii) & (iii)
(d) All the above
Ans : (c) Para 258, 259 & 260 of Account Code Vol-III
8
32. A monthly register of cheques drawn on all treasuries with which the drawing
officer is placed in account should be kept in Form :-
(a) FA-1
(b) FA-2
(c) FA-3
(d) FA-4
33. Subordinate officers under a Divisional Forest Officer should close their monthly
accounts latest by:-
(a) 26th of each month
(b) 27th of each month
(c) 28th of each month
(d) 25th of each month
34. The Divisional Officers of the Forest Divisions should close their monthly
accounts on :-
(a) Last day of the each month
(b) Last working day of each month
(c) 27th of each month
(d) 28th of each month
35. All items of revenue and expenditure recorded in the cash book of a forest
division in a month should be classified and arranged in form No :-
(a) FA-2
(b) FA-3
(c) FA-4
(d) FA-5
36. Classified Abstract of Revenue & Expenditure of a Forest Division is maintained
in Form No :
(a) FA-4
(b) FA-5
(c) FA-6
(d) FA-7
37. A detailed record of the expenditure relating to each sanctioned work in a Forest
Division should be kept in a register in Form No :
(a) FA-6
(b) FA-4
(c) FA-3
(d) FA-7
9
38. Register of Works of Forest Division is maintained in Form No :-

(a) FA-5
(b) FA-4
(c) FA-7
(d) None of these
Ans : (d) (It is maintained in Form No FA-3) Para 270 of Account Code Vol-III
39. Which is incorrect in respect of Contractors and Disbursers Ledger account
maintained by a Forest Division :-
(a) It is maintained in Form No. FA-4
(b) On the debtor side should be entered all payments made to them.
(c) Only one account should be opened with each disburser but for contractors
a separate account can be kept for each work.
(d) None of these.
Ans : (d) (All are correct). Para 272 of Account Code Vol-III
40. The amount which is due for payment to a contractor by a Forest Division can be
easily ascertained by properly maintaining:-
(a) Register of Works (FA-3)

(b) Contractors & Disbursers Ledger (FA-4)
(c) Cash Book (FA-1)
(d) Classified Abstract of Revenue & Expenditure (FA-5)
41. The accounts for March of all Forest Divisions should be closed on :-
(a) 20 th April.
(b) 20 th May
(c) 25th April.
(d) 31 st March.
42. If an error discovered in the monthly accounts of a forest division after the
accounts for March Supplementary have been closed, then the corrective action
would be :-
(a) The mistake should be corrected by drawing the pen though the incorrect
entry and insert the correct one in red ink between the lines.
(b) In the form of a fresh entry in the current cash book through a Transfer
Entry.
(c) Need no formal corrections since the Supplementary accounts have
already been closed.
(d) Report the matter to the Accountant General and wait for the directions.
Ans : (d) Para 278 (c) of Account Code Volume III

10
43. On cash balance verification at close of the month, excess amount of cash found
in forest cash chest is :-
(a) entered in the cash book on creditor side
(b) entered in the cash book on the debtor side
(c) entered in the cash book as Revenue Receipts
(d) entered in the cash book as Forest Remittances
44. Any excess in cash balance in hand will be classified in receipt (debtor) side of
the forest cash book as :-
(a) Forest Advance
(b) Forest Deposit
(c) Revenue Receipt
(d) Disbursers Advance
Ans : (b) (Expl : We learned in PWD accounts that such excess should be kept in
PW Deposits. Likewise in Forest accounts Forest Deposit)
45. Accounts of the subordinate officers should reach in the Forest Divisional Office
latest by 27th of each month for inclusion in the Divisional Accounts. If it does
not arrive in time to be so incorporated :-
(a) They should be sent to Accountant General separately.
(b) They should be taken in the following months accounts.
(c) They should be taken in the month of March Accounts.
(d) They should be taken to Supplementary Account of the March.
Ans : (b) Para 281 of Account Code Volume-III.
46. A suitable note in red ink should be made in the accounts of Forest Division
when:-
(a) formal correction is not permissible.
(b) errors does not exceed Rs 10/-
(c) the DFO is away on duty and a Transfer Entry order could not be
obtained.
(d) All the above.
Ans : (a) Para 278 (d) of Account Code Vol-III
47. Which of the following will not be shown in creditor side of the cash account of
Forest Division ?
(i) Remittances to Treasuries
(ii) Payments debitable to the Central Government
(iii) Receipts and Recoveries on Capital Account
(iv) Payments debitable to other States
(a) (iii) & (iv)
(b) (i) & (iii)
(c) (ii) & (iii)
Ans : (d) Para 282 of Account Code Vol-III. (All the items shown above will
appear on creditor side of the cash book)
11
48. Which of the following will appear in the debtor side of the cash account of a
Forest division ?
(i) Cheques Drawn
(ii) Refund of Revenue
(iii) Recoveries of advances from contractors and disbursers
(iv) Receipts and recoveries creditable to Railways
(a) (iii) & (iv)
(b) (ii)
(c) (i), (iii) & (iv)
(d) All the above
49. A Schedule of remittances to treasuries is submitted to AG/PAO with the monthly
accounts by the DFO in Form No :
(a) FA-4
(b) FA-6
(c) FA-7
(d) FA2
50. An abstract of the contractors and disbursers ledger should be prepared and
submitted to AG by Forest Division in Form No :
(a) FA-5
(b) FA-7
(c) FA-8
(d) FA-2
51. The Abstract of Contractors and Disbursers Ledger for March should accompany
statement of outstanding items remaining unadjusted for :
(a) more than 4 months
(b) more than 6 months
(c) more than 3 months
(d) more than 12 months
52. A Schedule of Transactions with other governments, Railways, P&T and Defence
should be prepared by the DFO in form No :
(a) FA-8
(b) FA-7
(c) FA-6
(d) FA-5
12
53. Which one of the following document is not submitted alongwith the monthly
account of a Forest Divisional Office ?
(a) Cash account alongwith connected vouchers.
(b) Schedule of remittances to treasuries
(c) Classified Abstract of Revenue and Expenditure
(d) Copy of Monthly Register of Cheques drawn
54. Monthly Account of a Forest Division should be submitted to Accountant General
on or before 5th of the following month, however a copy of Monthly Register of
Cheques Drawn should be submitted to AG :
(a) 3 rd of the following month.
(b) 10th of the following month
(c) Last day of each month
(d) 15th of the following month
55. Divisional Forest Officer should submit the Monthly Account to the Accountant
General (A&E) on or before :
(a) 10th of the following month.
(b) 27th of each month.
(c) 5th of the following month
(d) 3rd of the following month
56. Which of the following voucher need not be sent to Accountant General
alongwith the monthly accounts of a Forest Division :
(a) Vouchers for payments of salaries of establishment.
(b) Vouchers of Travelling Allowance
(c) Vouchers for payments less than Rs 50/-
(d) Vouchers for book transfer with other departments.
57. Monthly Account of a Forest Division should be submitted to Accountant General
on or before 5th of the following month. However a few days delay is acceptable.
But reason for delay must be intimated if the accounts are not despatched :
(a) on or before 10th of the following month.
(b) on or before 15th of the following month.
(c) on or before 30th of the following month.
58. Schedules of transactions with other Governments, Railways, P&T and Defence
of March Accounts of a Forest Division should reach AG (A&E) :-
(a) Not later than 5th April
(b) Not later than 10th April
(c) Not later than 7th April
13
(d) Not later than 15th April

59. The supplementary accounts for March of a Forest Division should be submitted
to the Accountant General so as to reach him by :-
(a) 1st June
(b) 1st July
(c) 15th June
(d) 15th July
60. Which of the following document of a Forest Division is specially observed by
the Conservator of Forests to ensure the control over the adjustment of the
outstanding balances,
(a) Classified Abstract of Revenue & Expenditure
(b) Schedule of Remittance to Treasuries.
(c) Consolidated Treasury Receipt.
(d) Abstract of Contractors and Disbursers Ledger
61. The Conservator of Forests should dispatch the Abstract of Contractors and
Disbursers Ledger to the Accountant General :
(a) Within 15 days of receipt.
(b) Within 10 days of receipt.
(c) Within 20 days of receipt.
(d) Within 25 days of receipt.
62. The correction and adjustment of previous financial year carried out in the
accounts is called :
(a) Annual Account.
(b) Regular Account
(c) Follow Up Account
(d) Supplementary Account
63. The forms of subsidiary accounts of certain commercial activities of Forest
Division are laid down :
(a) in the accounting standard of Institute of Chartered Accountants of India.
(b) in the Government Accounting Rules 1990.
(c) by the Government after consultation with the Accountant General.
(d) by the Chief Conservator of Forests
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EASY WALK OVER PC-16

1-63 Questions on FOREST ACCOUNTS

4. The correct classification for supplying timber to Railway by a Karnataka forest

(a) Book Transfer Railway.

Ans : (b) Para 243 of Account Code Vol-III

6. Expenditure incurred for Forest Guards will be classified as :-

Ans : (d) Para 249 of Account Code Vol-III

27. Cash book of a forest division is maintained in :-

38. Register of Works of Forest Division is maintained in Form No :-

(a) Register of Works (FA-3)

Ans : (b) Para 274 of Account Code Vol-III

Ans : (d) Para 278 (c) of Account Code Volume III

(d) Not later than 15th April

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