Civil Accounts Questions and Answers

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Civil Accounts Questions and Answers

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Questions and Answers on Civil Accounts for Preparation

1. “Accountant General” means the head of an office of accounts subordinate to the —
(a) President of India
(b) Comptroller and Auditor General of India
(c) Prime Minister of India
(d) Finance Minister of India.

2. “State”. except where it appears otherwise from the context, refers to State included in the –
(a) First Schedule to the Constitution of India
(b) Eight Schedule to the Constitution of India
(c) Tenth Schedule to the Constitution of India
(d) Twelfth Schedule to the Constitution of India.

3. The Comptroller & Auditor General of India derives his powers and duties in relation to the Accounts of the Union and of the Sates from –
(a) Article 116 of the Constitution of India
(b) Articles 149 and 150 of the Constitution of India
(c) Article 162 of the Constitution of India
(d) Articles 166 and 309 of the Constitution of India

4. The Central Government and each of the State Governments have made separate agreements with the Reserve Bank of India by virtue of which the general banking business of the Governments (in which business is included the receipt, collection, payment and remittance of moneys on behalf of Government) is carried on and transacted by the Bank in accordance with and subject to the provisions of the agreement and of the Reserve Bank of India Act,
(a) 1922
(b) 1934
(c) 1947
(d) 1950

5. A statement of closing balance of each Government in the books of the Bank after taking into account all cash transactions in all the offices, branches and agencies of the Bank and the adjusting transactions in its own books is forwarded by the Central Account Section to the Accountant General concerned, at the close of the accounts of ——
(a) each month
(b) three months
(c) six months
(d) twelve months

6. The annual accounts of each State Government and the Appropriation Accounts are submitted to the Governments of the respective State in pursuance of the provisions of paragraph 11(4) of the Audit and Accounts Order,
(a) 1920
(b) 1936
(c) 1949
(d) 1964

7. The annual accounts of the Central, State and Union Territory Governments which the Comptroller and Auditor General is required to render shall record transactions which take place during a financial year running from ——–
(a) 1st January to 31st December
(b) 1st April to 31st March
(c) 1st July to 30th June
(d) 1st October to 30th September

8. The Accounts of Government kept in India shall be maintained in ———
(a) British currency
(b) Indian currency
(c) Burmese currency
(d) Pakistani currency

9. Each Major Head is allotted a Code which consists of a four digit Arabic number w.e.f. –
(a) 01/01/1973
(b) 01/01/1986
(c) 01/01/1987
(d) 01/04/1987

10. Under Article 150 of the Constitution the accounts of the Union and of the States shall be kept in such form as the Comptroller and Auditor General may prescribe with the approval of the –
(a) Speaker of the Parliament
(b) President
(c) Controller General of Accounts
(d) Controller of Accounts

11. A Treasury the cash business of which is conducted by the Bank is called –
(a) Local Treasury
(b) District Treasury
(c) Sub—Treasury
(d) Bank Treasury

12. A Treasury other than a bank treasury is called –
(a) Local Treasury
(b) Non-Bank Treasury
(c) District Treasury
(d) Sub-Treasury

13. Any transaction which cannot be allocated directly to any particular department or to any of the prescribed heads of classification should be entered in the accounts as –
(a) Classified Item
(b) Classified object;
(c) Unclassified Item
(d) Classified Fund.

14. The transactions of the Central Government in a State treasury should be accounted for in sets of books and registers entirely separate from those of the –
(a) Union Government
(b) Union Territory
(c) Central Government
(d) State Government

15. Transactions relating to other States, whether taking place at a bank or a non-bank treasury should be classified in the “State” section of the treasury accounts under the suspense head –
(a) Inter-State Transfer Account —Government of ……….
(b) Inter-State Suspense Account — Government of ……..
(c) Inter-State Adjustment Account — Government of …….
(d) Inter-State Remittance Account — Government of …….

16. Receipts and payments on account of the Reserve Bank originating in a State treasury or sub-treasury in the State Section of the treasury accounts should be credited or debited to the head –
(a) Accounts with the Reserve Bank
(b) Accounts with the Central Government
(c) Accounts with other States
(d) Accounts with Union Territory

17. Save as otherwise provided in the Account Code, Vol. II or as may be authorised by the Accountant General in any special cases, transactions with, or on behalf of, departments which draw money from the treasury by cheques, without detail as receipts or payments, as the case may be, of the department concerned, should be entered in –
(a) Full
(b) Part and partial
(c) Lump
(d) Pro-rata basis

18. A complete account of cash transactions and book transfers relating to the District treasury including those of the sub-treasuries within its jurisdiction in –
(a) Central Register
(b) Subsidiary Register
(c) Register of Adjustment by Transfer
(d) Cash Book Form T.A.1.

19. Remittances by Forest Officers should be entered in a register in –
(a) Form T.A. 12
(b) Form T.A. 13
(c) Form T.A. 20
(d) Form T.A. 22

20. The account balance at the close of the month should agree with the actual cash balance in the treasury as reported in the Cash Balance Report of the –
(a) Day
(b) Week
(c) Fortnight
(d) Month

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21. A Controlling Officer includes –
(a) An officer entrusted by the Department with the responsibility of controlling the incurring of expenditure and / or the collection of revenue
(b) A Head of Department
(c) An Administrator of a Union Territory
(d) All of the above

22. An expenditure which is incurred at periodic intervals is a –
(a) Revenue expenditure
(b) Recurring expenditure
(c) Non-recurring expenditure
(d) Capital expenditure

23. As per rule 3 of GFR, 1963, all moneys received by or on behalf of the Government, should be brought into Government Account –
(a) The same day
(b) By the next day
(c) Within 7 days
(d) Without delay

24. In terms of rule 4 of GFR, 1963, the following shall not be paid into the Public Account –
(a) Moneys received by or deposited with an officer of the Central / State Government
(b) Revenues or public moneys received by Government
(c) Moneys received by or deposited with the Supreme Court of India or with any other Court (except a High Court) within a Union Territory
(d) None of the above

25. A Budget in terms of General Financial Rules, 1963 means –
(a) Income and Expenditure Account of the Government
(b) Projected Revenue Account of the Government
(c) Estimated Receipts and Payment Account of the Government
(d) Annual Financial Statement of the Government

26. A Budget is required to be presented for every financial year in terms of the Constitution of India.
(a) Article 112
(b) Article 113
(c) Article 114
(d) Article 115

27. The provision for preparation, formulation and submission of budget to the Parliament/ Assembly are contained in of the Constitution of India.
(a) Articles 111 to 116
(b) Articles 110 to 115
(c) Articles 112 to 116
(d) Articles 112 to 117

28. Guidelines for preparation of budget estimates by the Ministries / Department, shall be issued by the –
(a) Ministry of Finance, Budget Division
(b) Ministry/ Head of Department concerned
(c) Comptroller & Auditor General of India
(d) Prime Minister of India

29. The Budget shall contain –
(a) The estimates of all revenues expected to be raised during the financial year to which the budget relates
(b) The estimates of all expenditure for each programme and project in that financial year
(c) The estimates of all interest and debt servicing charges and any repayments on loans in that financial year
(d) All of the above

30. Standard of financial propriety include –
(a) To exercise vigilance in respect of expenditure incurred from public money in the same manner as a person of ordinary prudence would exercise in respect of his own money
(b) The expenditure should not be prima facie more than the occasion demands
(c) An authority must not sanction any expenditure that enures directly or indirectly to its own advantage
(d) All of the above

31. The duties and responsibilities of a Controlling Officer in respect of funds placed at his disposal are to ensure that –
(a) The expenditure does not exceed the budget allocation
(b) The expenditure is incurred for the purpose for which funds have been provided
(c) Adequate control mechanism is functioning in the department to prevent, detect errors and irregularities in the financial proceedings and to guard against waste and loss of public money
(d) All of the above

32. Rule of GFR, 1963 provides that all rules, sanctions or orders shall come into force from the date of issue unless any other date is specified therein.
(a) 41
(b) 42
(c) 43
(d) 44

33. An order sanctioning creation of a temporary post should specify –
(a) The sanctioned duration of the post
(b) The date from which it is to be created
(c) Both (a) & (b) above
(d) None of the above.

34. All orders conveying sanctions to expenditure of a definite amount are required to be expressed in –
(a) Figures
(b) Words
(c) Either (a) or (b)
(d) Both (a) & (b).

35. Which of the following sanctions is to be endorsed to the Audit Officer:
(a) Sanctions relating to appointment or promotion or transfer of Government Officers
(b) Sanctions relating to creating or continuation or abolition of posts
(c) Sanctions for handing over charge and taking over charge
(d) All of the above

36. Which of the following sanctions is not to be endorsed to the Audit Officer:
(a) Sanctions of routine nature issued by Heads of Subordinate Offices
(b) Sanctions issued by Ministries / Departments proper and under powers of a Head of Department
(c) Sanctions relating to grant of advances to Government employees
(d) Sanctions relating to payment or withdrawal of GPF advance to Government employees

37. A sanction for any fresh charge shall, unless specifically renewed, lapse if no payment in whole or in part has been made during a period from the date of issue of such sanction.
(a) 1 month
(b) 3 months
(c) 12 months
(d) 18 months

38. A sanction for purchase of store shall not lapse, even if no actual payment has been made during a period of one year from the date of issue of sanction –
(a) If the tenders have been invited within one year from the date of issue of sanction
(b) If the tenders have been accepted within one year from the date of issue of sanction
(c) If the indent has been placed on the Central Purchase Organisation within one year from the date of issue of sanction
(d) Both (b) & (c) above

39. Any loss or shortage of public moneys, departmental revenue or receipts, stores or other property, held by or on behalf of Government shall be immediately reported to –
(a) The next higher authority
(b) The Statutory Audit Officer
(c) The concerned Principal Accounts Officer
(d) All of the above

40. Losses of revenue need not be reported if such losses are due to –
(a) Mistakes in assessments discovered too late to permit a supplementary claim
(b) Under-assessments due to interpretation of the law by a local authority overruled by a higher authority after expiry of time-limit under the law
(c) Refunds allowed on the ground that the claims were time-barred
(d) All of the above

41. The Controller General of Accounts is responsible for prescribing the form of accounts of the Union and States, in term of article of he Constitution of India.
(a) Article 112
(b) Article 118
(c) Article 150
(d) Article 151

42. Original works does not include –
(a) All new constructions
(b) Additions and alterations to existing works
(c) Special repairs to newly purchased or previously abandoned buildings and structures
(d) Works undertaken to maintain building and fixtures

43. The following is not a Public Works Organisation –
(a) Central Public Works Department
(b) Military Engineering Service
(c) Indian Buildings Congress
(d) Border Roads Organisation

44. A utilization certificate of the grant is to be furnished within __________ of the closure of the financial year.
(a) 3 months
(b) 6 months
(c) 9 months
(d) 12 months

45. A loan shall bear interest for –
(a) The date of payment
(b) The day of repayment
(c) Both (a) & (b)
(d) None of the above

46. An arrear claim of a Government servant shall be settled by the Drawing and Disbursing Officer or Accounts Officer, as the case may be, if it is preferred with ___________ of its becoming due.
(a) One year
(b) Two years
(c) Three years
(d) Five years

47. The adjustment bill in respect of an advance for contingent and miscellaneous purpose, shall be submitted by the Government servant within _________ of the drawal of advance.
(a) 7 days
(b) 10 days
(c) 15 days
(d) 21 days

48. Goods does not include –
(a) Articles, materials, commodities
(b) Livestock
(c) Furniture, fixtures, raw materials, spares, instruments
(d) Books, publications and periodicals

49. DGS&D stands for –
(a) Director General (Security & Defence)
(b) Director General (Supplies & Disposal)
(c) Director General (Stores & Disposal)
(d) None of the above

50. Registered suppliers are eligible for consideration for procurement of goods through –
(a) Advertised Tender Enquiry
(b) Limited Tender Enquiry
(c) Single Tender Enquiry
(d) All of the above