TEST: 20.02.

2018
1. The term administrator used in CPW Code means___________________
2. Advance payment means _______
3. All outstanding credits which intend to reduce the final charges on a work are called___
4. Head of the accounting organisation of a Ministry is called___
6. The incidental expenses of a miscellaneous character which cannot appropriately be classified
under any distinct sub head or sub-work, yet pertain to work as a whole__
7. Works executed for municipalities and other public bodies when the cost is chargeable to cash
deposits made for the purpose is called___
8. All outstanding or anticipated charges which are adjustable as final charges are called____
9. Works executed by the Public Works Department on behalf of a Municipality, Port Trust or other
corporation, when the cost of the works is to form part of a loan given to it by Government for the
purpose is called_____
10. The charges which are levied, in addition to book value in respect of stock materials sold or
transferred and are intended to cover such items of the expenditure incurred on the store as do not enter
their book value_______.
11. The general principles to be followed in the classification of Public Works expenditure are laid
down in ________(GAR/R&P/CAM/GFR)
12. the classification of transaction in Government accounts, shall have closer reference to_____
13. The transactions of Public works officers may thus be grouped under the
heads___(Revenue/Capital/Remittance/Suspense & Deposit/All)
14. Charged expenditure are borne or debitable to Consolidated Fund of India under the provision
given in Article______
15. Who shall grant the advance under immediate financial relief to the family of deceased
government servant ___
16. Advance given under immediate financial relief to the family of deceased government servant is
debited to the major head____
17. Advance given under immediate financial relief to the family of deceased government servant
shall be adjusted within______
18. Irrecoverable amount on account of financial relief to the family of deceased government servant
shall be adjusted under the head____
19. The amount irrecoverable on account of financial relief to the family of deceased government
servant shall be written off by ______
20. NCDDO shall maintain a cash book in form_____
21. For opening and closing a Cash Assignment Account number a proposal in this regard shall be
submitted by______ to ______ in _____ days
22. On the basis of receipt of a copy of Receipt & Payment Scrolls from accredited bank, the NCDDO
will complete the Reconciliation of Bank Balance in Form CPWA 51 in Part _____(I/II/III/All)
23. Amount drawn on Abstract Contingent bill (GAR-30) by debiting the Head _____
24. The functions of a Divisional Accounts are_____ folds
25. An objection entered in DA Objection Register CPWA 60 should not be considered as finally
disposed of until it has been reviewed by ______
26. If no inspection by Accounts Officer takes place in a year and entries have been made in the
Register during the period since the last inspection, the Register or, if the en tries are few, an extract
there from should be submitted to the Accounts Officer in the month of ______ for review.
27. Responsible for the arrangements for checking the computed tenders is ____
28. Who should see that the comparative statement correctly incorporates the totals as checked on
the individual tenders?
29. If the DO is allowed a lump-sum appropriation for expenditure on a group of works and he has
made out of it appropriation for individual works, expenditure should be watched against
______(individual/lump-sum appropriation/either/Both)
30. Who on his own responsibility may entrust the receipt and disbursement of cash to the Divisional
Accountant?

Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)

31. As far as possible the DA during his periodical inspection of the sub-division should verify the
securities____ (as on date as recorded in Interest bearing securities register /certified in the last annual
Account of Interest Bearing Securities, Form 86/either/none)
32. _____ is responsible that the initial accounts and other connected records are made available for
inspection of the Audit/ Accounts Officer
33. Check of sanctions accorded by the Divisional Officer is conducted in the ______ only in respect
of sanctions to write off of stores or losses of public money. In respect of other sanctions of the Divisional
Officer, _____is responsible for the necessary check.
34. Sanctions to Contract agreements should be communicated to the Pay & Accounts Officer
by___(who accorded the sanction to contract agreement/who accepted the tender/who accorded the
administrative sanction/)
35. A single note or statement, prepared monthly and signed by the Divisional Officer himself, will
ordinarily suffice, in respect of transactions brought to account in the Monthly Account, but, if it cannot
precede or accompany the Monthly Account, it should be sent to the Audit Officer/ Accounts Officer
within _______of the despatch of the account.
36. The Divisional Accountant is responsible (i) for bringing prominently to the notice of the Divisional
officer, at least _______, all irregular transactions on which action has not already been taken by the
latter at the instance of Sub-Divisional Officers or on his own.
37. Mention the part of Government Account also the divisions and sections there-under.
38. Consolidated Fund of India/State and Contingency Fund of India/State are established under
Article____ and ____ respectively.
39. Consolidated Fund and Contingency Fund of of UT are established under ____ and ____
respectively
40. The main unit of classification in accounts shall be the ______ head.
41. Arrangement of the classification structure of Government Accounts is a ____tier arrangement.
42. The working divisions will prepare their budget for stock in ____parts (give details thereof).
43. Accounting head of loss and gain on foreign exchange_____(for revenue and capital)
44. Re-appropriation of fund from one primary unit to another is subject to the rule___ of Delegation
of Financial Power Rules, 1978.
45. All cases of re-appropriation involving savings of more than Rs. 10 lakhs for the
_______(plan/non-plan/revnue/all) heads relating to a Ministry / Department as a whole would have to be
referred to the Ministry of Finance for a decision giving detailed justification in support of the proposal.
46. Mention the important components that form the part of cash.
47. Mention the important components that are money instruments but do not form the part of cash.
48. Make cash book entry with necessary details such as date, side of the cash book, column and
classification
(i) Receipt of government due amounting Rs. 10000 on account of license fee in cash on 01.02.2018
(ii) Receipt of government due amounting Rs. 2500 on account of hiring of tools and plant charges by
cheque No. 123456 on 02.02.2018
(iii) Payment of Rs. 2000 for repair of Government building on 03.02.2018 (Cheque No. 456123)
(iv) Cheque No. 123456 received on 02.02.2018 remitted to bank on 04.02.2018
(v) Cheque No. 999888 amounting Rs. 5000/- on account rent of government rest house received on
04.02.2018 and remitted to bank on same date. The same was dishonoured.
(vi) Temporary advance Rs. 2000/- was given to JE A on 05.02.2018
(vii) Imprest Advance Rs. 2000/- was given to JE A on 08.02.2018
(viii) Adjustment of Temporary advance of Rs. 2000/- given to JE A on 05.02.2018 was submitted on
10.02.2018 (Vr-1850, cash-150)
(ix) Recoupment of Imprest Advance by 500 to JE A on 12.02.2018. Imprest Reduced to 1800
(x) Recoupment of Imprest Advance by 800 to JE A on 14.02.2018. Imprest increased to 2200
(xi) Cheque No 456093 dated 10.10.2017 amounting 5000/-was lost and replaced on 15.02.2018 by
cheque No 456127 after following due procedure.
(xii) Cheque No, 456128 amounting Rs. 10000/- was cancelled on 16.02.2018
49. _____ is responsible to ensure that at no time the amount assigned in the letter of credit is
exceeded by the payment of any cheque.
50. Payments of long term loans and advances in respect of Group D are made by__

Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)

51. Cheque Drawing and Disbursing Officers will send their ______requisition to their respective
_________
52. When money is received by a Government Officer on behalf of Government, it should at once be
brought to account in the Cash Book and a receipt in Form ______should invariably be granted to the
payer.
53. Cash found surplus and cash found deficient shall be recorded under the head___ respectively
54. Accounting of grant of imprest advance and closure of the same (with the major head involved)
55. The sanction of issue of Permanent Imprest/Advance shall be addressed to the _____.
56. Acknowledgment from the Divisional Officer holding Permanent Cash Imprest shall be obtained as on
______ in the Month of _____ by the PAO of the Division
58. Register of Permanent Advances in ______
59. If any item in an imprest account appears to the recouping officer to be open to objection, the
imprest should be_____
60. Cash taken out of the chest by the disbursing officer himself to make payments at a distance shall
be adjusted within_____
61. In no cash one cashier may make the cash payments of two or more Divisions wherever such an
arrangement is found to be practicable-True/False
62. Responsible to make payment of bills of SE’s and CE’s is______
63. If so desired by the Divisions concerned LOC for the full amount will be released in respect of
works of ________
64. Categories and classes of Store in PWD are____
65. Receipt of article and issue of article from store Bin Card are recorded from___
66. Store purchased from abroad for specific work shall be recorded in_____
67. Running balance of each article of stock may be extracted from_____
68. The Divisional Officer should arrange to have the balances as per Bin Cards verified periodically
with those shown in the ______.
69. The balance payment of 2% will be made to the Supplier by _______ (PAO of Division/Principal
Accounts Officer/PAO, Supply) on receipt of Consignee’s Receipt and Inspection Note etc. of the
DGS&D
70. The Issue Rate of an article of stock should be fixed at the ____(time)
71. If purchases are made or contracts for supply of materials are entered into, variations in costs
should be watched and if there is any material variation in the purchase rates, the Issue Rate should be
revised earlier-True/False
72. If the Issue Rate of an article of stock is appreciably less than the market rate, Issues to
contractors and sales shall be made at ______
73. If the Issue Rate of an article of stock is appreciably less than the market rate Issues to other
divisions and departments may be made at ____
74. If the Issue Rate of an article of stock is appreciably less than the market rate, Issues to
contractors, whose contracts are of finished/completed item of work, shall be made at ______
75. The expenditure on storage charges incurred in a PW Building Construction Division should be
debited to a distinct detailed head “Storage” under Major Head__
76. 10 Percent supervision charges should be realized in addition to the value of stock_____
(including/excluding) storage charges
77. Amount recovered on account of Supervision Charges should be treated as _____(receipts on
account of stock/revenue receipts/other receipt/receipt and recovery on capital account)
78. In the case of stores which are not paid for within the month of receipt and of which the actual
value will not be known till the supplier’s bill is received and paid, an estimated figure should be
accounted under Head_____ by ___(dr/cr)
79. Carriage and other incidental charges should be debited to Stock___ (only when they are
incurred in connection with the general stock requirements/ only when they are incurred in connection
with the a specific work/in all the cases/in no case)
80. Summary of Stock Receipts CPWA 9 and the Summary of indents CPWA 10 should be posted
_____(daily/weekly/monthly) in the Divisional Office from the copies of __________

Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)

81. Entries made in Summary of Stock Receipts CPWA 9 and the Summary of indents CPWA 10 in
respect of ____(quantity/value/Both/)
82. The total figure of receipts and issues as brought out in these Summaries should be reconciled
with the corresponding monthly total of the _____
83. The balances under each article in the Priced Store Ledger should be worked out in respect of
quantities as well as values at the end of ______(day’s/month’s/year’s) posting
84. At the end of each year, the amount of annual excess due to revision of rates should be treated
as ____and the short-fall on the same count should be treated as___
85. Tools and Plant ledger consists ___ parts (give details)
86. Tools and plant are of____ kinds (give detail)
87. In respect of stores declared to be in excess of requirements, correction in stock account will be
made by____(also state manner)
88. The whole cost of carriage of all Government tents belonging to Executive and Revenue Officers
should be debited to ________(Head).
89. Make following entries pertaining to Tools and Plant Ledger
(i) When articles temporarily lent or sent out for repairs are lost and the cost thereof is
adjusted by recovery or write off
(ii) When the deficiencies are made good in kind
(iii) If the deficiencies are made good by recovery of cost or their write-off is sanctioned the
articles
90. In respect of metal required for new roads or for renewal purposes, the maintenance of this
detailed account showing the receipts, issues and balances, kilometer by kilometer, may be dispensed
with by the ________.
91. Dispensing with detailed account as mentioned above will be subject to two condition, those are
92. Schedule of Rates pertaining to Road Metal should be revised ______
93. When land is acquired for extracting road metal primarily intended for the maintenance of an
existing road and charges do not exceed Rs. 1000, the amount will be charged to______(sub-head)
94. When land is acquired for extracting road metal primarily intended for the construction of a new
road or the raising in class of an existing road and charges do not exceed Rs. 1000, the amount will be
charged to______(sub-head)
95. When the charges exceed Rs.1000 and the road metal is required to maintain an
existing road or roads for a series of years the total initial outlay should be debited to the
sub-head_____
96. When the charges exceed Rs.1000 and the road metal is required for the construction of a new
road or the raising in class of an existing road, it should be debited____
97. Special tools and plant charged to works do fall under the category “materials charged to works”-
Yes/No.
98. Make following transfer entries
(i) Surplus material worth Rs. 25000/- transferred from Work A to B
(ii) Rs. 50000/- account of balances due to contractors on closed accounts
(iii) Treatment of lapsed deposit amounting Rs. 1000/- in PWD and its refund
(iv) Crediting interest to GPF account.
(v) A GFP contribution was wrongly credited to PW building and account of the year is open.
(vi) A withdrawal from GFP was wrongly debited to PW revenue expenditure and account of
the year is open
(vii) A GFP contribution was wrongly credited to PW building and account of the year is closed
(viii) A withdrawal from GFP was wrongly debited to PW revenue expenditure and account of
the year is open
(ix) A PW revenue expenditure was wrongly debited to GPF and account of the year is closed.
(x) A PW revenue receipt was wrongly credit to GPF and the account of the year is closed.
99. An item debited to an expenditure head in department that does not have corresponding receipt
head instead of a debt, deposit, suspense or remittance head – correction should be made ____(minus
debiting the revenue expenditure head/0070/0075).

Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)

100. correction affecting a head for which budget provision is obtained, the correction/ transfer may be
effected by ________(debit/minus debit etc).
101. When Government revenue is collected, it should be brought to account in accordance with the
classification prescribed in (List of Major and Minor Heads of Accounts/Government Accounting
Rules/Civil Account Manual/Works Manual 2014)
102. It is not permissible to take credit for revenue to the head concerned until it is realised except is
the cases____(two situations)
103. When a Public building, land or other property is licensed to a person not in the service of
Government, the full assessed Licence fee must be recovered ____(in advance/within a week/within a
month)
104. When the licence fees recoverable is dependent upon the rate of pay of the occupant, the system
of direct recovery in cash from employees of other divisions and departments is ordinarily not suitable-
True/False
105. Where licence fee is recoverable in cash, a bill in suitable form should be sent to the licensee
_________(time/period). The Licensee should be required to pay the licence fees by_____.
106. State the disposal of Form CPWA 48
107. In cases where the PW Officer-in-charge of the Government building and disbursing officers who are
responsible for recovery of licence fee are not rendering accounts to the same Accounts Office, the P.W. Officer
will issue the licence fee Demand Statement (Form 48) in___(State the disposal)
108. If the licence fee recoverable from a Government servant is limited to a certain percentage of his
emoluments, and such emoluments are changed retrospectively, the rate at which licence fee is recovered should
also be changed ____(retrospectively/prospectively/from the date such changes come to the notice)
109. Amounts recovered by deduction from Pay Bills of Government servants under the Payment control of
Civil Pay and Accounts Officer, the same will be____(remitted to division concerned/will not be remitted to
division concerned but credit the head concerned direct/as ordered by the Principal Accounts Officer)
110. The accounts consolidating authority of the Defence, Railway and Post shall render monthly statement of
receipts on account of General Pool Accommodation including progressive figures for that financial year to the
_____
111. Pending orders on a representation against the Divisional Officer’s assessment, on demand the
amount assessed ____(must be paid by licensee / must not be paid by licensee)
112. All revenue receipts of the division should be classified and abstracted in a Register of Revenue,
Form 46, maintained in the ______
113. The monthly totals only of Form 49____(excluding the amounts realized by PAO/including
amount realised by PAO) be transferred from to Form 46.
114. Which of the following are true regarding inclusion in Form 49 Register of Licence fees of
Buildings and Lands:
(i) Private buildings which have been hired for use as residences or are used as such, wholly
or in part should be included in this register.
(ii) Licence fee free quarters for Group’D’ employees need not be entered in this register
even when allotted to persons from whom licence fees is recoverable.
(iii) buildings which are situated within the precincts of jails, hospitals, police lines, tehsils,
educational institutions provided that they are allotted free under the orders of Government to
Government Servants who are required to occupy particular houses in order to ensure the proper
performance of their duties
(iv) rest-houses and other travellers’ bungalows
115. If a building is actually occupied prior to closing the accounts of expenditure on its construction,
acquisition or equipment, liccence fee is nevertheless chargeable from __
116. The Licence fee for Government residential buildings shall be revised once in____ by the ___
117. Where the residences under the control of the Central Public Works Department are to be allotted
commonly to the staff of several Offices/Departments, allotment and recovery of Licence fee of such
residences shall be made by_____(Any of Office/Department concerned/Office or department occupying
the most residences etc)
120. in the Register of Licence Fee of Buildings and Lands CPWA 49, cash refunds of licence fees
realized should be shown as _____(credit/minus credit/debit/minus debit) item.

Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)

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Prepared by Deepak Kumar Rahi, AAO (LAD/Patna)