Multiple Choices Questions Chapter 22: Accounts of The Divisional Office

MULTIPLE CHOICES QUESTIONS
CHAPTER 22: ACCOUNTS OF THE DIVISIONAL OFFICE
1. The cash and stock accounts of the divisional office for a month are closed on
(a) Last day of the month (b) Last working day of the month
(c) Last day of the year (b) Last working day of the year
2. The Transfer Entry Book for a month should be closed

(a) By the end of the month (b) by the end of the year
(c) Before the accounts of the works is closed
(d) as soon as possible after the expiry of the month and before
submission of monthly accounts to the PAO
3. The transfer entry relating to the levy of percentages for establishment, tools
and plant accounts, audit charges and pensionary charges is effected on a single
order of the Divisional Officer embracing all Govt. and Non-Govt. works where these
charges are applicable in Form
(a) CAM 34 (b) CPWA 51
(c) CPWA 53 (d) CPWA 62
4. The cash and stock accounts of the entire division, as also all transfer
transactions before incorporation in connected registers, schedules and the Monthly
Account should be scrutinized by
(a) Cashier (b) DA
(c) DO (d) PAO
5. Who should ensure that, as far as possible, the examination of all claims
included in bills presented for payment direct at Pay and Accounts Office is made by
the Divisional Accountant?
(a) DO (b) SE
(c) PAO (d) CCA
6. In all matters connected with the personal claims of Government servants, the
Divisional Officer should obtain expert advice and help of the
(a) DA (b) SE
(c) PAO (d) CCA
7. In all cases of doubt, however, the advice of the Chief Controller of Accounts
through
(a) DA (b) SE
(c) PAO (d) Chief Accounting Authority
8. The Divisional Accountant should examine the accounts returns of Sub-

Divisional Officers to see:-
(i) that they have been received in a complete state and all sums
receivable are duly realized, and on realization remitted to Divisional cash
Chest for proper accounting.
(ii) that they have been submitted within the time frame of submission.
(iii) That all bills which are required to be prepared/submitted by the
S.D.O.are prepared in accordance with the rules applicable to each case and
are covered by sanction and appropriation.
Prepared by Deepak Kumar Rahi, Adr/AAO (Local Audit/Patna)

(iv) that, on the basisof rates sanctioned by competent authorities, and of
facts certified by authorized officers, the claims presented for payment are
valid and in order.
(a) i, ii and iii (b) ii, iii and iv
(c) i, iii and iv (d) all of the above
9. Pick the incorrect one regarding the duties/functions of the DA

(a) It is necessary that he should check personally the arithmetical
accuracy of all bills and accounts as he is responsible that cent per cent
check is exercised efficiently under his supervision.
(b) He should exercise a similar check from day to day, in regard to the
transactions recorded direct in the cash and stock accounts of the divisional
office.
(c) He should affix his dated initials after the last entry of the day’s
transaction in the divisional cash book/stock accounts, in token of check.
(d) He is responsible that every order or sanction affecting expenditure to
be accounted for in the Monthly Account, is noted at once in a suitable
register other account record
10. General sanctions to estimates and appropriations for works should be noted
in the
(a) Work Abstracts (b) Register of Works
(c) Register of Sanctions (d) Allotment Register
11. Sanctions to fixed charges of a recurring character, e.g., those relating to the
entertainment of work-charged establishments should be entered
(a) CPWA 57 (b) CPWA 58
(c) CPWA 59 (d) CPWA 58A
12. Sanctions to special payments chargeable to the accounts of works, and other
miscellaneous sanctions should be entered in
13. State whether true or false

Forms C.P.W.A 58 & 59 may also be used in respect of sanctions to
contingent expenditure when this is brought to account in the Monthly Account, but
separate pages of these registers should be set aside for this purpose.
(a) True (b) False
14. Sanctions to estimates for works should be entered in the Register of Works
and a collective register of all sanctioned estimates be maintained in such form as
may have been prescribed by
(a) PAO (b) CCA
(c) CGA (d) Government.
15. If against a single sanction, disbursing officer of two or more divisions have to
operate simultaneously, the orders should be taken of
(a) DO of the larger Division or Higher
(b) Superintending Engineer or higher authority
(c) DG (works) (d) PAO

17. When expenditure within the competence of the DO is incurred under the
orders of subordinate officers with his knowledge, the DA should at once brought it to
the notice of the
(a) DO (b) SE
(c) DG (Works) (d) PAO
18. The works expenditure should be checked with the estimates to ensure that
the
(a) Expenditure does not exceed allotment
(b) Charges incurred are in pursuance of the objects for which the
estimate was intended.
(c) Orders of the competent authority has been obtained for the
expenditure
(d) All of the above.
19. State whether True or False

The Divisional Accountant is responsible for checking the expenditure with the
estimated quantity of work to be done, the sanctioned rate, and the sanctioned cost,
so that he may bring to notice all deviations from the sanctioned estimate.
(a) True (b) False
20. When a recovery has been ordered to be made from a contractor or other
person, which cannot be watched through a suspense or other account specially
prescribed for the purpose, the order should be noted at once in a
(a) Suspense Register CPWA 67
(b) Register of Recoveries CPWA 95
(c) Contractor Register CPWA 43
(d) Register of Works CPWA 40
21. When a work is in progress, certain recoveries of expenditure e.g., sale

proceeds of surplus materials and plant acquired specially for that work, or of
materials received from dismantled structures shall be treated as
(a) Revenue Receipt (b) Misc. deposit
(c) reduction of the expenditure (d) Public Works Deposit
22. True or false

Without the express orders of the DA, gross expenditure authorized is not
exceeded, or surplus receipts realized are not utilized towards additional
expenditure.
(a) True (b) False
23. Who should see that savings due to abandonment of parts of a work, as
evidenced by the quantities of the work executed or otherwise, are not utilized
towards unauthorized expenditure
(a) SDO (b) DA
(c) DO (d) SE
23. Vouchers relating to contingencies are not to be submitted to PAO along with
Monthly Accounts which do not amount to
(a) more than Rs. 25/- (b) More than Rs. 100/-
(c) more than Rs. 500/- (d) More than Rs. 1000/-

24. Vouchers which are not to be submitted to PAO with Monthly Accounts shall
be dealt in manner
(a) Such vouchers should be destroyed
(b) Such vouchers should be sent separately
(c) Such voucher should be kept carefully for production to audit
(d) Such voucher should be cancelled by means of perforating or
endorsing a stamp and kept carefully for production to audit

Vouchers relating to new supplies of tools and plant should be completed by
noting on them the name of the month in the accounts of which the articles acquired
were brought on to Form C.P.W.A 13, Tools and Plant Received Sheet.
(a) True (b) False
26. Procedure for seeking further information, certificates etc. from sub-divisions
by DA as a result of examination of Accounts and returns of sub-divisions is/may be
prescribed by
(a) DO (b) SE
(c) PAO (d) CGA
27. The remittances made into the accredited Bank as well as cheques drawn on
them, by Public Works Division will be accounted for under the Sub-heads
“Remittances into Bank” and “Public Works Cheques” respectively under the head
(a) 8761 (b) 8762
(c) 8675 (d) 8782
28. The daily Payment and Receipt Scrolls are prepared by

(a) DO (b) PAO
(c) Accredited bank (d) Focal point branch
29. The daily Payment and Receipt Scrolls are prepared in

(a) Duplicate (b) Triplicate
(c) Quadruplicate (d) Quintuplicate
30. The daily Payment and Receipt Scrolls are prepared

(a) Bank wise (b) Division wise
(c) PAO wise (d) District wise
31. Pick the correct one disposal of Receipt and Payment Scrolls
(i) First copy of scrolls and Receipt and payment Scrolls will be sent to
designated Focal Point Branch of the Bank along with Paid Cheques/Challans
(ii) Second copy of the above mentioned Bank Scrolls without Paid
Cheques/Receipted Challans will be sent to the PAO of the division
(iii) Third copy of the above mentioned Bank Scrolls without Paid
Cheques/Receipted Challans will be sent to the Divisional Officer by the
Dealing Branch and
(iv) Fourth copy of the Scrolls shall be retained by the Dealing Branch for
its own records.
(a) i, and ii (b) ii and iii

(c) iii and iv (d) All of the above
32. The Focal Point Branch of the accredited Bank presently is

(a) RBI (b) SBI
(c) Any nationalised bank (d) Any notified bank
33. The Focal Point Branch of the accredited Bank will prepare Division-wise
“Main Scroll” in
(a) Duplicate (b) Triplicate
(c) Quadruplicate (d) Quintuplicate
34. The Focal Point Branch of the accredited Bank will transmit two copies of the
“Main Scroll” along with original copy of the Scrolls duly supported with Paid
Cheques/Receipted Challans received from the Dealing Branch to
(a) DO (b) PAO of the Division
(c) RBI Central Office Nagpur
(d) RBI Government Account Department, Mumbai
35. Main Scrolls is transmitted by Focal Point Branch to concerned on

(a) Day to day basis (b) Weekly basis
(c) Fortnightly basis (d) Monthly basis
36. The Pay and Accounts Officer of the Division concerned, after verification of
related documents viz the Paid Cheques/Receipted Challans will return the second
copy of the “Main Scroll” duly certified without documents to Focal Point Branch
(a) Within 24 hours (b) Within 48 hours
(c) within 72 hours (d) within a week
37. Accounting by PAO for the adjustment of Payment Scroll:

(a) (-) Credit 8782, credit 8658 (b) (-) credit 8658, credit 8782
(c) Debit 8762, credit 8782 (d) Debit 8782, credit 8762
38. On receipt of “Payment Put through Statement” from the Reserve Bank of
India, the credit under Major Head “8658 – Suspense Accounts” will be cleared by
the Principal Accounts Officer of the Ministry of Urban Development by
(a) (-) Credit 8675 credit 8658 (b) (-) Credit 8658, credit 8675
(c) Debit 8782 credit 8675 (d) Debit 8675 credit 8675
39. Accounting by PAO for the adjustment of Receipt Scroll:

(a) (-) Credit 8782, credit 8658 (b) Debit 8658, (-) credit 8782
(c) Debit 8762, credit 8782 (d) Debit 8782, credit 8762
40. On receipt of ““Receipt Put Through Statement from Reserve Bank of India
the credit under Major Head “8658 – Suspense Accounts” will be cleared by the
Principal Accounts Officer of the Ministry of Urban Development by
(a) Debit 8675 (-) Debit 8658 (b) Debit 8658, (-) Debit 8675
(c) Debit 8782 credit 8675 (d) Debit 8675 credit 8675
41. Pick the correct one

(a) On receipt of a copy of daily Receipt and Payment Scroll from bank,
the Divisional Officer will effect reconciliation of the transactions indicated in
the Receipt Scroll and Payment Scroll in Part I – Cash Remitted and
Acknowledged” and Part II – Cheques issued and paid respectively in
the Schedule of Reconciliation of Cheques and Remittances” in Form
C.P.W.A 51.

(b) CPWA 51 with schedule of Reconciliation should be sent by the
Divisional Officer along with Monthly Account to the Pay & Accounts Officer of
his Division.
. (c) The Divisional Officer should also prepare and furnish list of cheques
issued but not encashed and remittances made but not accounted for during
the month as well as cheques issued and remittances made during the
previous months accounted for in the bank scroll during the month on hand.
(d) P.A.O. of the Division on receipt of Form C.P.W.A 51 along with
Monthly Account from the Divisional Officer will reconcile the figures of Bank
Scrolls booked in his account with those reported by the Divisional Officer in
CPWA Form
(a) i, ii and iii (b) ii, iii and iv
(c) i, iii and iv (d) All of the above
42. Abstract Book is prepared in Form

(a) CPWA 80 (b) CPWA 80A
43. Abstract book is/may be written up

(a) Before compilation of Monthly Accounts
(b) After compilation of Monthly Accounts
(c) Before the actual compilation of the various schedules and schedule
dockets, etc is undertaken
(d) After the actual compilation of the various schedules and schedule
dockets, etc has been completed.
44. The Abstract Book, Form C.P.W.A 81 may be written up in accordance with
the instructions printed on the standard Form from
(a) Works Abstrac, Register of Works and Contractor’s ledger
(b) The original Cash Book, Summaries of Stock Receipts and Indents and
the Transfer Entry Book
(c) Both a & b
(d) None

The Abstract book will consolidate all the transactions of the division and will
thereby facilitate the location of errors and omissions made in the compilation of the
Monthly Accounts from the Schedules and also serves as an independent check
over the accounts so compiled.
(a) True (b) False
46. The Monthly Account shall be submitted to the Pay and Accounts Officer by
(a) 5th of the succeeding month (b) 8th of the succeeding month
(c) 10th of the succeeding month (d) 15th of the succeeding month
47. Schedule Dockets is prepared in Form

(c) CPWA 61 (c) CPWA 62

Cash vouchers and transfer entry orders should be posted in Schedule
Docket CPWA 61, those relating to

(i) charges on works other than percentages charged for establishment,
tools and plant, etc,
(ii) charges on works including percentages charged for establishment,
tools and plant, etc,
(iii) other items of expenditure or disbursement for which a contingent bill is
required
(iv) other items of expenditure or disbursement for which a contingent bill is
not required
(a) i, and iii (b) i and iv
(c) ii and iii (d) ii and iv
49. At the end of the month, the schedule dockets should be completed in respect
of Stock transactions by posting therein all the Stock debits and credits of the month
from
(a) Cash Book and Transfer entry orders
(b) Summary of Indents and the Summary of Stock Receipt CPWA 10 and
9 respectively including those brought to the accounts through cash book and
TEO
(c) Summary of Indents and the Summary of Stock Receipt CPWA 10 and
9 respectively omitting those brought to the accounts through cash book and
TEO
(d) Goods Receipt Sheets and Indents.

The total of the month’s stock transactions relating to each schedule docket
should be entered therein as a single figure, plus or minus according as it is debit or
credit, and if there are both debits and credits to be entered, the net result only
should be posted.
(a) True (b) False
51. The schedule dockets in case of works should then be totalled and reconciled
with the
(a) Work Estimate (b) Work Abstract
(c) Register of Works (d) Contractor’s Ledger
52. The documents to be attached with Schedule Docket while submission to

PAO
(a) All the vouchers including acknowledgement for stock supplied to
contractors,
(b) Transfer Entry Orders in CAM 34
(c) Survey Report and Sale Accounts in CPWA 18 and 19 respectively
(d) All of the above
53. The audit of schedule dockets is conducted in the Pay and Accounts Office on
the assumption that petty vouchers and initial stock account in support of the
certified amounts of untouched and stock charges have been duly checked by
(a) Cashier (b) Accountant
(c) DA (d) DO
53. Who is personally responsible for accuracy of these amounts as stated in the
Schedule Dockets
(a) Cashier (b) Accountant
(c) DA (d) DO

54. The Form C.P.W.A 62 should be signed by the
(a) DA (b) DO
(c) SE (d) PAO

(i) Registers of Revenue Realized is maintained in CPWA 46 for all type
of revenue receipts.
(ii) a separate register being maintained for each major head and in the
case of works for which separate capital accounts are kept, one for each
separate system or roject
(iii) In this register a column is opened for each minor head of revenue and
detailed heads subordinate to it other than Deduct Refunds for which a single
deduction is made from the total revenue of the month.
(iv) Details of amount making up the figure to be deducted being recorded
in a separate Register of Refund in CPWA 46A
(a) i, ii and iii (b) i, iii and iv
(c) ii, iii and iv (d) All of the above
56. Pick the item incorrectly matched

(a) Schedule of transactions adjusted under the head CSSA: CPWA 76A
(b) Register of license fee of buildings and lands: CPWA 49
(c) Schedule of Establishment Expenditure: CPWA 64A
(d) Transactions pertaining to MPSSA/MWA: CPWA 69
57. Licence fee and other revenue receipts pertaining to (a) Military Engineer
Services, (b) Indian Air force, (c) Department of Posts and (d) Department of
Telecommunications and (e) Archeological Works of the Central Government for
conservation of ancient monuments should be posted in separate register

When under a major head of revenue, there is more than one system of
works, for which separate capital accounts are kept, a summary of the receipts of all
systems working up to the totals of the major head, should also be prepared.
(a) True (b) False
58A. Transactions grouped in Schedules of Debit/Credit to Misc. Head of Accounts
in CPWA 76 are adjusted finally in the books of the
(a) Division (b) PAO
(c) CCA
(d) Ministry of Urban Development
59. Transactions pertaining to which of the following Major Head is not grouped
under Schedule of Misc. Debit/Credit to Misc. Heads of Accounts
(a) 0021 (b) 2070
(c) 2235 (d) 2245
60. Expenditure on works met to Subventions from Central Road Fund (8449) is
shown in the schedule
(a) CPWA 76 Credit (b) CPWA 76 Debit
(c) CPWA 77 Credit (d) CPWA 77 Debit

61. Income-tax deductions from work-charged establishments (excluding such
categories of work charged establishments, as are borne on the regular
establishment of Department), percentage chargeable on Imported Stores and
recoveries of pensionary charges comprised in the percentage charges levied for
work done invariably appear in the
(a) Schedule of Credits to Miscellaneous Heads of Account in Form
CPWA 76.
(b) Schedule of Debits to Miscellaneous Heads of Account in Form
CPWA 76.
(c) Schedule of Establishment Expenditure in CPWA 64A
(d) Schedule of transaction under CSSA CPWA 76A
62. Transactions, which cannot be classified under final head concerned or the
heads in the Public Account shall be shown in the Schedule of Credits or Debits to
Miscellaneous Heads of Account, in Form C.P.W.A-76, unless authorised by
(a) SE (b) DG (Works)
(c) PAO (d) CCA
63. Amounts creditable to ‘0070 – Other Administrative Services – Fees for

Government Audit’ or “2016 – Audit”. will appear in the
(a) Revenue Realised CPWA 46
(b) Schedule of Debit to Misc. Heads of Account in Form CPWA 76.
(c) Schedule of Credit to Misc. Heads of Account in Form CPWA 76.
(d) Register of Misc. Receipt/Deposit in CPWA 65
64. Primary unit of appropriation-wise details of individual vouchers of payments

of pay and allowances of the officers and staff of Divisions will be shown in Form

Details of individual vouchers of payments of pay and allowances of the
officers and staff of Divisions will be shown in Form CPWA 64A combined for
Regular establishment and Work-charged establishment borne on regular
establishment.
(a) True (b) False
65A CPWA 64A should be prepared and submitted to PAO in

(a) Single copy (b) Duplicate
(c) Triplicate (d) Quadruplicate
66. Pick the correct ones

(i) Primary unit of appropriation wise debit figures will be shown in Form
C.P.W.A. 74 under respective Sub-heads under minor head “Direction &
Administration”
(b) Credit figures are shown in the relevant Form C.P.W.A 46 or 76.
(c) The total of Form C.P.W.A 74 will appear in Form C.P.W.A 80.
(d) The amount of recoveries on account of income tax, G.P.F.
Conveyance and other advances etc will be shown in Form C.P.W.A. 76
(Debits), and payment of advances etc. will similarly be shown in Form
C.P.W.A 76 (Credits) duly supported by vouchers.

67. A covering list of supporting vouchers/schedules shall be prepared in _____

and attached to Form C.P.W.A. 76 (Dr/Cr) as the case may be
(a) Single (b) Duplicate
(c) Triplicate (d) Quadruplicate
68. The amounts of pay and allowances or any other advances or recoveries
which are adjustable in the books of other Accounts Officer will be shown in Form
(a) CPWA 77 Credit/Debit (b) CPWA 76 Credit/Debit
69. The total amount of the cheques drawn during the month should be entered in
the
(a) Credit Schedule CPWA 76 (b) Debit Schedule CPWA 76
(c) Credit Schedule CPWA 77 (d) Debit Schedule CPWA 77
70. Expenditure on famine relief works should be entered in

(a) Debit Schedule 76 (b) Credit Schedule 76
(c) Schedule 64 (d) Suspense Register CPWA 67
71. All expenditure incurred directly for the relief of distresses shall be debited to
Major Head
(a) 2235 (b) 2245
(b) 8000 (d) relevant functional head
72. Expenditure incurred indirectly due to any natural calamity shall be debited to
(a) 2235 (b) 2245
(b) 8000 (d) relevant functional head

(i) Before a reconciliation has been effected between the totals of “Works
Abstract (Form C.P.W.A 33)” and relevant schedules dockets, a Schedule of
Works Expenditure should be prepared in Form C.P.W.A 64
(ii) After a reconciliation has been effected between the totals of “Works
Abstract (Form C.P.W.A 33)” and relevant schedules dockets, a Schedule of
Works Expenditure should be prepared in Form C.P.W.A 64
(iii) It is prepared separately for expenditure relating to Each Major & Sub-
Major Head, Military Engineer Service, Indian Air Force, Postal Department
Works etc.
(iv) It is prepared combined for all works as a single schedule
(a) i, and ii (b) i and iii
(c) ii and iii (d) All of the year

Barring some exception only those works on which expenditure has been
incurred during the month should be included in the schedule of Works Expenditure
CPWA 64.
(a) True (b) False

75. The schedule CPWA 64 pertaining to the accounts for which months should
include all works, including those relating to which no transactions have appeared in
the accounts of those months
(a) Jan and Dec (b) Mar and June
(c) June and Dec (d) Sep and Mar (Supple)
76. For apprising of the excess over estimate a copy of schedule CPWA 64
pertaining to the accounts for the month of Sep and Mar (Supple) should be sent by
the Divisional Officer to
(c) PAO (d) CCA
77. The schedules in CPWA 64 pertaining to the accounts for which months
should include all works relating to National Highways and the Central Road Fund
(a) Sep and Mar (Supple) (b) Sep, Dec and Mar (Supple)
(c) Jul, Oct, Jan and Mar (Supple)
(d) Jun, Sep, Dec and Mar (Supple)
78. A/an _____statement on all works relating to National Highways and Central
Road Fund is submitted to GoI by___
(a) Quarterly, DO (b) Annual, DO
(c) Quarterly, PAO (d) Annual, PAO

In CPWA 64 the excess of expenditure incurred during the year over the
allotment should be shown below the allotment and amount of technically sanctioned
estimate and excess should be entered in column 9.
(a) True (b) False
80. All debits to Stock should be collected in Form


(i) The entries in this schedule should be arranged in three groups (1)
“Manufacture” (2) “Land, Kilns etc” and (3) “Other Sub-Heads”.
(ii) Under (1), should be debited all manufacture operations in progress,
under (2) all works in progress in connection with the acquisition of land,
construction and repairs of kilns, etc.and
(iii) Under (3), should be shown (a) individually, all items of expenditure on
the carriage, handling etc.of stock materials when the cost of such processes
is debitable to the sub-head of stock (b) individually, all items of acquisition of
stock materials for which an estimate is required under rule and (c)
collectively, all other items of acquisition of stock materials.
(iv) In respect of manufacture operation, the outturn of the month
should not be shown in the schedule
82. If the Divisional Officer is specially authorized by Government to sanction the

carriage, handling etc. charges up to a specified monetary limit, who will conduct the
scrutiny of individual items of expenditure against the Divisional Officer’s sanctions
(a) Accountant (b) DA

(c) SE (d) PAO
83. An account of the suspense head “Stock” should be prepared in Form

84. Pick the correct ones regarding C.P.W.A 73, Stock Account
(i) It is prepared in two parts
(ii) Part 1 of this form is the main account showing the receipts, issues and
balances classified by sub-head, separate figures being given in respect of
the sub-heads ‘manufacture’, ‘Land Kiln’ ‘Handling and other incidental
charges’ etc, and all the other sub heads such as small stores, building
materials being lumped up.
(iii) Part II of it is the Detailed Account of issues
(iv) Part I is written up first, and from this part and the Schedule of debits
to Stock, Form C.P.W.A 72, is prepared Part II.
85. Schedule of Transactions Adjusted under the Head “Cash Settlement

Suspense Account” in the case of Inter-departmental settlement with
(a) Post and Telecommunication (b) Ministry of Home Affairs
(c) Ministry of External Affairs
(d) Cabinet Secretariat and the Ministry of Defence
86. Cash Settlement Suspense Account is under major head

(a) 8658 (b) 8671
(c) 8672 (d) 8782
87. Operation of Minor Head Cash Settlement Suspense Account” for the
settlement of inter-divisional transactions has been dispensed with from
(a) 1.4.1974 (b) 1.4.1986
(c) 1.4.1993 (d) 1.4.2005
88. CSSA has been replaced by

(a) Book transfer (b) Advance payment
(c) PAO settlement (d) All of the above
89. A consolidated account of all expenditure debited against the grants of the
division should be prepared in Form
90. The figures relating to the several major and sub-major heads in classified
Abstract of Expenditure should be entered in separate sections, arranged in the
order indicated in the
(a) Work Estimate (b) Register of Works
(c) Works Abstract
(d) List of Major and Minor Heads of Accounts.
91. When Works for Indian Air Force, Posts, Telecommunication and
Archaeological Department undertaken as a standing Military Engineer Service

arrangement and funds for the purpose are allotted to the division, the expenditure
connected therewith should be abstracted in Form

Refunds of Revenue and Receipts and Recoveries on Capital Account” are
excluded for Classified Abstract of Expenditure CPWA 74
(a) True (b) False

(i) The Monthly Account should be prepared in the Form C.P.W.A 80 (with
all supporting registers, schedules, vouchers, etc.) for presentation to the DO
and submission to the PAO.
(ii) This account is an abstract of the entrie receipts and disbursements of
the month as worked out in the Abstract Book (Form C.P.W.A 81) and as
detailed in the various schedules and registers,
(iii) It also shows the opening and closing cash balances.
(iv) On the back of the form are printed (1) a memorandum of
miscellaneous cash receipts paid into Banks, and (2) a certificate in respect of
the closing cash balances of subordinate disbursing officers.

94. Pick the incorrect one related to Monthly Accounts

(a) The entries in the Monthly Accounts are divided into three groups –
(b) Revenue entries as taken from the Registers of Revenue Realised,
Form C.P.W.A 46
(c) Expenditure Entries which are posted from the Classified Abstract of
Expenditure, Form C.P.W.A 64
(d) Other Heads entries which are posted from the figures in Forms
C.P.W.A 79, 66 and 76-A

(i) The entries posted under the several heads in the Monthly Account
should be checked with corresponding entries in the Abstract Book CPWA 81.
(ii) The totals of the columns for receipts and disbursements must agree.
(iii) If there is any difference due to cash being in transit between two
disbursing officers, its amount etc., should be included in the closing balance
and the certificate of cash balance should be amplified so as to state the
amount and the steps taken to adjust the difference.
(a) i and ii (b) ii and iii

(c) I and iii (d) All of the above.

While preparing stock accounts entries to account through the Cash Book or
the Transfer Entry Book such as stock purchase in cash, stock sold for cash, and
stock received from works, are left out, and the rest are posted direct from the
Summary of Stock Receipts and the Summary of Indents, Forms C.P.W.A 9 and 10.
(a) True (b) False

97. Who is to ensure that all items of stock accounts are correctly separated off in
the Summary of Stock, Receipts and the Summary of Indents, Form C.P.W.A 9 and
10 from those recorded in Cash Book and Transfer Entry Order to avoid booking an
item twice in Monthly Accounts?
(a) Head clerk (b) DA
(c) DO (d) PAO
98. Date of submission to Monthly Accounts to the Accounts Officer is fixed by

(a) DG (Works) (b) PAO
(c) CCA (d) CGA
99. Schedule of Workshop Suspense is prepared in

(c) CPWA 69 (d) Local Form
100. The DO may be required by any rule to make a formal report periodically
regarding the progress of expenditure on a Deposit Work to the administrator or
depositor concerned, it is submitted in Form
(c) CPWA 79 (d) Local Form
101. The above mentioned Statement is submitted through

(c) PAO (d) CCA

If the DO is authorized to refund, without reference to higher authority, fines
which have been remitted by a court of law, a copy of the orders of the court should
accompany the Schedule of Refunds of Revenue.
(a) True (b) False

(a) The Schedules relating to the suspense and deposit accounts, Form
C.P.W.A 70, 73 and 79 and the Workshop Suspense Schedule, must be
submitted to the Pay and Accounts Officer, month after month, so long as
there are balances outstanding under the accounts concerned, whether there
have been transactions during the month or not
(b) The Schedule of Miscellaneous Public Works Advances Form C.P.W.A
70 and the Schedule of Deposits, Form C.P.W.A 79 should however be
restricted to the items affected during the month
(c) Both of the above
(d) Neither of the above
104. In respect of the Schedule of Deposit Works, Form C.P.W.A 65 the Divisional
Officer may dispense with the submission every month, of Part II of the Schedule
subject to certain conditions, if so authorized by the
(a) SE (b) DG(Works)
(c) CCA (d) AO
105. In the Schedule of Miscellaneous Works Advances, Form C.P.W.A 70, for the
month other than March, each item may be shown in a lump sum, which do not
exceed
(a) Rs.5 (b) Rs.50

(c) Rs.100 (d) Rs.500
106. Summing up the items in lump sum In CPWA 70 for the month other than
March subject to amount so prescribed is authorised by
(a) SE (b) DG(Works)
(c) CCA (d) PAO
107. The Abstract Account of Credits, Debits and Balances of the MPSSA, Form
C.P.W.A 69 and the Schedule of MWA, Form C.P.W.A 70 for September and March
should be accompanied by a list of items outstanding under the Suspense Heads for
(a) Six months or more (b) more than six months.
(c) Twelve months or more (d) more than twelve months.
108. The Schedule of transactions adjusted under the Head CSSA”, Form C.P.W.A
76-A for September and March should be accompanied by a statement in Form
C.P.W.A 76-B showing the outstanding which are unsettled for
(a) more than three months (b) more than four months.
(c) more than six months (d) more than twelve months.
109. Pick the correct one regarding non-submission of vouchers with Monthly
Accounts
(i) Muster rolls or other vouchers in support of payments to labourers
irrespective of the amount
(ii) Vouchers in support of payments of wages to class IV staff of the work-
charged establishment other than on regular establishment
(iii) Other cash vouchers, relating to works (other than running/final
account bills of Contractors/Suppliers) and contingencies, the amount of
which do not exceeds Rs.1000/-.
(iv) Invoices or other vouchers in acknowledgement of issues of stock
materials excluding issues of outturn from Manufacture to Stock.


Vouchers in support of payments made for the conversion of cash deposits
into interest-bearing securities in cases in which no vouchers other than the
security itself or a safe custody certificate of the security exists is exempted
from submission to PAO along with Monthly Accounts
(a) True (b) False

(i) Transfer entry orders involving debits to remittance heads other than in
respect of expenditure on works. Those relating to charges which are
supported by vouchers received in transfer is exempted from submission to
PAO along with Monthly Accounts
(ii) When a voucher is exempted from submission to the Pay and
Accounts Officer, the reasons should be noted against the entry of its amount
in the Schedule docket or in the Schedule of works expenditure
(iii) All vouchers (other than Muster Rolls) in support of debits to
Contractors should be submitted to the Accounts Officer even though falling
under any of the exceptions.

(iv) The Land Award Statements, the vouchers and the accounts etc., with
the Transfer Entry order should be submitted to the Accounts Officer.

111. Pick the incorrect one

(a) All Survey Reports of Stores (Form C.P.W.A 18) and Sale Accounts
(Form C.P.W.A 19) must also accompany the Monthly Account.
(b) Sale Accounts in support of cash credits to Stock should be attached to
the Stock Account, Form C.P.W.A 73
(c) Survey Reports and Sale Accounts in support of other credits to Stock
should be attached to the schedule dockets pertaining to the works or
(d) Accordingly, all Tools and Plant indents Form C.P.W.A 14, should
accompany the monthly accounts

(i) The DO is required to sign not only the Monthly Account but also all the
schedules etc., accompanying it.
(ii) It is not necessary that the Divisional Accountant should sign all these
documents; he must, however, sign the Monthly Account and the List of
Accounts Form C.P.W.A 83,
(iii) When the DO is absent from HQ at the time of submission of
MONTHLY Accounts, as soon as he can examine his books and papers on
return, a report in Form C.P.W.A 84 (with a duplicate copy of the Monthly
Account signed by himself) shall be submitted to PAO
(iv) Without this report the PAO will not pass the Monthly Account finally.
(a) i, and ii (b) iii and iv

(c) i, ii and iii (d) All of the above

The Contingent Bill must invariably be signed by the Divisional Accountant
(a) True (b) False
114. Pick the correct regarding special attention in connection with the accounts for
March
(a) The entry of the closing cash balance should be supported by the
original cash Balance Reports (Form C.P.W.A 5) of all Disbursing Officers
including the Divisional Officer
(b) A certificate of the Divisional Officer to the effect that he has obtained
on or after 31st March and retained in his office an acknowledgement from the
officer or subordinate concerned, in respect of each item of imprest or
temporary advance shown in the Cash Balance Reports of the Division for
31st March.
115. Before transmission to the Accounts Officer, the Original Cash Balance
reports of sub-ordinate disbursing officers should be initialed by the
(a) SDO (b) DA
(c) DO (d) None

116. The Schedule of Deposits, Form C.P.W.A 79 should be accompanied by the
Account of Interest-bearing Securities, Form C.P.W.A 86,
(a) Monthly (b) Quarterly
(c) Six monthly (d) Annually
118. The registers and schedules relating to the suspense and deposit heads of
account and the Contractors’ Ledger, Works Abstract, Schedule Docket, Register of
Works and License Fee Register should be reviewed
(a) Monthly (b) Quarterly
(c) Six monthly (d) Annually
119. Special steps should be taken with a view to bring about all possible
reductions in the number and amounts of outstanding items at the close of the year
(a) In Sep or early Oct (b) In Dec or early Jan
(c) In Jan or early Feb (d) In Feb or early March
120. A consolidated certificate in respect of the balances, other than cash, should
be forwarded to the Accounts Officer in Form
(a) C.P.W.A 88 (b) C.P.W.A 89
(c) C.P.W.A 90 (d) C.P.W.A 91
121. The time within the submission of Monthly Accounts for March, a consolidated
certificate in respect of the balances, other than cash, should be forwarded to the
Accounts Officer
(a) Two Weeks (b) Three Weeks
(c) Four Weeks (d) Six Weeks

While submitted the consolidated certificate in respect of balances other than
cash, if the closing balance under any head is nil, a certificate to this effect should
not be furnished.
(a) True (b) False

The March Supplementary should be closed on the 20th May of the following
year or on such other date, as may be prescribed by the concerned PAO
(a) True (b) False
124. The Supplementary Account of the year should be submitted to the Accounts
Officer on or before 1st June or any such date prescribed by
(a) DG (Works) (b) Accounts Officer
(c) CCA (d) CGA
125. Pick the incorrect regarding submission of Misc. Returns to Accounts Officer
Misc. Return Period of

Submission
a Certificate regarding the completion of the Register of Licence Fee Monthly
Register and revision of Licence Fees in Form C.P.W.A 75-B.
b Lists of items outstanding for more than six months under the Half Yearly
suspense heads ‘Material Purchase Settlement Suspense Account’
and ‘Miscellaneous Works Advances’ alongwith the Monthly Accounts
(to be attached to Form C.P.W.As 69 and 70)
c Statement in Form C.P.W.A 76-B showing the outstanding which are Half yearly
unsettled for more than 4 months under “Cash Settlement Suspense
Accounts” along with the monthly accounts (to be attached to Form
C.P.W.A 76-A)
d None

(i) If an item in the accounts which properly belongs to a revenue or
expenditure head is classified wrongly under another revenue or expenditure
head, the error may be corrected at any time before the accounts of the year
are closed
(ii) Once the accounts of the year are closed, no correction is admissible
it being sufficient to make a suitable note of error against the original entry
(iii) If the error affects the receipts and disbursement of another Govt or a
transaction of commercial department it should be corrected by transfer in all
cases as soon as the error is discovered.
(iv) All errors affecting debt (including suspense) and remittance heads
must be corrected, however old they may be.
127. If an error be detected after submission to the Pay and Accounts Officer of
the Divisional Officer’s Supplementary Account of the year, it should nevertheless be
reported to the Chief Controller of Accounts for instructions unless the amount be not
more than
(a) ten rupees. (b) Twenty Five
(c) One Hundred (d) One thousand

(a) All corrections in accounts which may be advised by the PAO should,
after verification, be carried out in all relevant records, the entries being made
in red ink (quoting the audit note or other advice) and attested by the dated
initials of the Divisional Officer
(b) The Divisional Accountant is responsible that all corrections advised by
the PAO are specially brought to the notice of the Divisional Officer.
129. If the maintenance of such supplementary accounts is necessary for audit

purposes, and no form has been prescribed by the C&AG, the Chief Controller of
Accounts will determine the required forms in consultation with
(a) PAO (b) CGA
(c) C&AG (d) Govt
130. If proforma accounts are required for administrative purposes, the accounts
will be maintained in such form as may be agreed upon between
(a) PAO and Division (b) CCA and CGA
(c) CCA and C&AG (d) CCA and Govt
131. If the proforma account relates to transactions of two or more divisions the
compilation of it is undertaken by the
(a) DOs (b) SE
(c) PAO (d) CCA
132. If the proforma account relates to transactions of two or more divisions the
compilation of it is undertaken on the information furnished by
(a) DOs (b) SE
(c) PAO from monthly accounts (d) CCA

(i) A pro-forma account relating to a single division will be prepared by the
Divisional Officer and if it is an account prescribed by an administrative
authority, the Pay and Accounts Officer may not be required to check it except
in pursuance of an arrangement agreed upon between him and Government.
(ii) If for the purposes of any pro-forms account which the Pay and
Accounts Officer is required to prepare or check, it is necessary to determine
the charges incurred on a particular work or service, or a group of works or
services, the expenditure thereon should be booked separately in the general
accounts, even though, under rule, it may not be customary to estimate or
account for such expenditure separately.
(iii) Detailed instructions in this connection will be issued by the Chief
Controller of Accounts in consultation with Government, where necessary.
(iv) The proforma accounts showing the results of the working of irrigation,
etc, projects, productive as well as unproductive for which capital accounts
are kept, are prepared annually by the Pay and Accounts Officer.

Preparation of annual proforma accounts by PAO showing the results of the
working of irrigation, etc, projects, productive as well as unproductive for which
capital accounts are kept. Are known as Administrative Accounts of Irrigation,
Navigation, Embankment and Drainage Works
(a) True (b) False
135. The above proforma accounts is prepared in accordance with the rules
prescribed in
(a) CPW Departmental Code (b) GFR
(c) R&P Rules (d) GAR
136. The Divisional Officer should review from time to time the several registers,
books and accounts, as are maintained in the divisional and sub-divisional
offices and should record the same in Form

Ques. Ans Relevant Para/Rules
N0
1 B 22.1.1
2 D 22.1.2
3 D Note_22.1.2
4 B 22.1.3
5 A Note 1_22.1.3
6 A Note 2_22.1.3
7 C Note 2_22.1.3
8 C 22.2.1
9 A Note_22.2.1 to 22.2.4
10 B 22.2.4
11 B 22.2.4
12 C 22.2.4
13 B When not brought to account Note 1_22.2.4
14 D Note 2_22.2.4
15 B 22.2.5
16 -- Question not taken up
17 A 22.2.6
18 B 22.2.7
19 A 22.2.7
20 B 22.2.8
21 C 22.2.9
22 B Its competent authority and not DA
23 B Note_22.2.9
23A D Note1_22.2.10
24 D 22.2.10

25 A Note 3_22.2.10
26 A 22.2.11
27 D 22.3.1
28 C 22.3.2
29 C 22.3.2
30 B 22.3.2
31 C To Focal Point Branch in duplicate and no copy to PAO 22.3.2
32 B 22.3.2
33 B 22.3.2
34 B 22.3.2
35 A 22.3.2
36 A 22.3.2
37 A 22.3.3
38 B 22.3.3
39 B 22.3.4
40 A 22.3.4
41 D 22.3.5
42 A 22.4.1
43 C 22.4.1
44 B 22.4.1
45 A 22.4.1
46 B 22.4.1
47 C 22.4.2
48 B 22.4.2
49 C 22.4.2
50 A 22.4.2
51 B 22.4.2
52 D 22.4.2
53 C Note_22.4.2
53A A Note_22.4.2
54 B Note_22.4.3 (CPWA 62 is TEO)
55 A 22.4.4 (i) to (ii)
56 D 22.4.4.(a) (xi) It is CPWA 67 and CPWA 69
57 C Note 1_22.4.4(b)
58 A Note 3_22.4.4 (b)
58A B 22.4.4(d)
59 D 22.4.4(d)
60 B Note_22.4.4(d)
61 A Note_22.4.4(d)
62 D Note_22.4.4(d)
63 B Note_22.4.4(d)
64 B 22.4.4(e)
65 B Separately for RE and WCE on RE 22.4.4(e)
65A C 22.4.4.(e)
66 A CPWA 76 cr and dr respectively 22.4.4(f) and note below it
67 B Note(b)_22.4.4(f)
68 A Note(b)_22.4.4(f)
69 A 22.4.5
70 A Note_22.4.5
71 B Note_22.4.5
72 D Note_22.4.5

73 C 22.4.6
74 A 22.4.6(b)
75 D 22.4.6(c)
76 A 22.4.6(c)
77 D 22.4.6(c)
78 C 22.4.6(c)
79 A Note 1_22.4.6(c)
80 A 22.4.8
81 A 22.4.8
82 B Note_22.4.8
83 D 22.4.9
84 A Part II is written up first 22.4.9
85 D 22.4.9(f)
86 A 22.4.10
87 C 22.4.10
88 B 22.4.10
89 A 22.4.11
90 D 22.4.11
91 B Note 1_22.4.11
92 B Refund of revenue excluded and RR on capital outlay included Note2_22.4.11
93 D 22.4.12
94 C It is taken from CPWA 74 and not from 64 22.4.12
95 D Note 2_22.4.12
96 A 22.4.14(a)
97 B 22.4.14
98 C 22.4.15
99 D 22.4.15(12)
100 B Note 1_22.4.15
101 C Note 1_22.4.15
102 B Original orders and not a copy Note 2_22.4.15
103 C 22.4.16
104 D 22.4.16
105 A 22.4.16
106 A 22.4.16
107 B Note 1_22.4.16
108 B/C Note 2_22.4.16 & 22.4.24 (b) (ii)
109 D 22.4.17 (a) (i to iv)
110 A 22.4.17 (v)
110A D 22.4.17(a) (vi) (b) (c)
111 D Not of all T&P but only special T&P 22.4.17 (d)
112 B (i) DA not DO (ii) DO not DA 22.4.18
113 B By DO 22.4.18
114 C 22.4.19
115 C Note_22.4.19
116 D 22.4.19(d)
117 -- Question Not Taken up
118 A 22.4.20
119 D 22.4.20
120 D 22.4.20
121 D 22.4.20
122 B Note_22.4.20

123 B Prescribed by CCA and not by PAO 22.4.22
124 B 22.4.23
125 D 22.4.24
126 D 22.4.25 (a) & (b)
127 A Note 2_ 22.4.25(a)
128 B Attestation and dated initial by DA 22.4.26 & Note below it
129 B Note 1_22.4.27
130 D Note 1_22.4.27
131 C Note 2_22.4.27
132 A Note 2_22.4.27
133 D 22.4.28 & 22.4.29
134 A 22.4.29
135 D 22.4.29
136 D 22.4.31

Multiple Choices Questions Chapter 22: Accounts of The Divisional Office

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Multiple Choices Questions Chapter 22: Accounts of The Divisional Office

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MULTIPLE CHOICES QUESTIONS

CHAPTER 22: ACCOUNTS OF THE DIVISIONAL OFFICE

2. The Transfer Entry Book for a month should be closed

8. The Divisional Accountant should examine the accounts returns of Sub-

Prepared by Deepak Kumar Rahi, Adr/AAO (Local Audit/Patna)

9. Pick the incorrect one regarding the duties/functions of the DA

13. State whether true or false

Prepared by Deepak Kumar Rahi, Adr/AAO (Local Audit/Patna)

19. State whether True or False

21. When a work is in progress, certain recoveries of expenditure e.g., sale

22. True or false

Prepared by Deepak Kumar Rahi, Adr/AAO (Local Audit/Patna)

25. State whether true or false

28. The daily Payment and Receipt Scrolls are prepared by

29. The daily Payment and Receipt Scrolls are prepared in

30. The daily Payment and Receipt Scrolls are prepared

(a) i, and ii (b) ii and iii

32. The Focal Point Branch of the accredited Bank presently is

Prepared by Deepak Kumar Rahi, Adr/AAO (Local Audit/Patna)

35. Main Scrolls is transmitted by Focal Point Branch to concerned on

37. Accounting by PAO for the adjustment of Payment Scroll:

39. Accounting by PAO for the adjustment of Receipt Scroll:

41. Pick the correct one

Prepared by Deepak Kumar Rahi, Adr/AAO (Local Audit/Patna)

42. Abstract Book is prepared in Form

43. Abstract book is/may be written up

45. State whether true or false

47. Schedule Dockets is prepared in Form

48. Pick the correct one

Prepared by Deepak Kumar Rahi, Adr/AAO (Local Audit/Patna)

50. State whether True or False

52. The documents to be attached with Schedule Docket while submission to

Prepared by Deepak Kumar Rahi, Adr/AAO (Local Audit/Patna)

55. Pick the correct one

56. Pick the item incorrectly matched

58. State whether True or False

Prepared by Deepak Kumar Rahi, Adr/AAO (Local Audit/Patna)

63. Amounts creditable to ‘0070 – Other Administrative Services – Fees for

64. Primary unit of appropriation-wise details of individual vouchers of payments

65. State whether true or false

65A CPWA 64A should be prepared and submitted to PAO in

66. Pick the correct ones

Prepared by Deepak Kumar Rahi, Adr/AAO (Local Audit/Patna)

67. A covering list of supporting vouchers/schedules shall be prepared in _____

70. Expenditure on famine relief works should be entered in

73. Pick the correct ones

74. State whether true or false

Prepared by Deepak Kumar Rahi, Adr/AAO (Local Audit/Patna)

79. State whether true or false

80. All debits to Stock should be collected in Form

81. Pick the correct ones

82. If the Divisional Officer is specially authorized by Government to sanction the

Prepared by Deepak Kumar Rahi, Adr/AAO (Local Audit/Patna)

83. An account of the suspense head “Stock” should be prepared in Form

85. Schedule of Transactions Adjusted under the Head “Cash Settlement

86. Cash Settlement Suspense Account is under major head

88. CSSA has been replaced by

Prepared by Deepak Kumar Rahi, Adr/AAO (Local Audit/Patna)

92. State whether True or False

93. Pick the correct ones

(a) i, ii and iii (b) i, iii and iv

94. Pick the incorrect one related to Monthly Accounts

95. Pick the correct ones