Intro. to Indian Government Accounts and Audit , Account Code Vol 1 & Constitution
Date of Test 21-05-2023
1:-Government audit ensures the accountability of
A:-Legislature
B:-Executive
C:-Both (1) and (2)
D:-None
Correct Answer:- Option-B
2:-Which of the following is not an objective for Government Audit?
A:-To detect error and fraud in accounts
B:-To enable timely finalisation of Accounts
C:-To make know the public the affairs of Government
D:-None
Correct Answer:- Option-D
3:-The contingency fund is at the disposal of
A:-Chief Minister
B:-Governor
C:-Legislature
D:-None
Correct Answer:- Option-B
4:-Audit assists
A:-Legislature
B:-Executive
C:-Judiciary
D:-All
Correct Answer:- Option-A
5:-The administrative powers of Comptroller and Auditor General will be governed by rules made by
A:-Parliament
B:-President
C:-Cabinet
D:-C & AG
Correct Answer:- Option-B
6:-The term of office of President of India is
A:-3 Years
B:-4 Years
C:-5 Years
D:-6 Years
Correct Answer:- Option-C
7:-Who among the following is not authorised to speak in Parliament?
A:-President
B:-Attorney General
C:-Solicitor General
D:-None
Correct Answer:- Option-C
8:-The pay and allowances of Comptroller and Auditor General shall met from
A:-Voted expenditure
B:-Charged Expenditure
C:-Contingency Fund
D:-Public Account
Correct Answer:- Option-B
9:-The proceeds of taxation is accounted in
A:-Revenue account
B:-Capital account
C:-Contingency fund
D:-None
Correct Answer:- Option-A
10:-The President of India shall be elected by
A:-All members of both Houses of Parliament and Legislative Assembly of States
B:-All elected members of both Houses of Parliament and Legislative Assembly of States
C:-All Members of both Houses of parliament
D:-All elected Members of both Houses of Parliament
Correct Answer:- Option-B
11:-Every person who is arrested and detained in custody shall produce before the nearest Magistrate within a period of
A:-12 Hours
B:-24 Hours
C:-36 Hours
D:-48 Hours
Correct Answer:- Option-B
12:-Maximum number of members to Council of State who can be nominated by President is
A:-9
B:-10
C:-12
D:-15
Correct Answer:- Option-C
13:-The authority to determine the classification of any Government transaction is
A:-Reserve Bank
B:-Finance Ministry
C:-Treasury
D:-Comptroller and Auditor General
Correct Answer:- Option-D
14:-A Charged expenditure means
A:-An expenditure for a particular item
B:-An expenditure for a prepaid payments
C:-An expenditure subject to vote of Legislature
D:-None
Correct Answer:- Option-D
15:-Which of the following is not a subject to Money Bill?
A:-Alteration of Income Tax rate
B:-Appropriation of money out of the Consolidated Fund of India
C:-Withdrawal of money from Contingent Fund of India
D:-Imposition of Licence fee for a new service
Correct Answer:- Option-D
16:-The functions of Government is represented by
A:-Minor Head
B:-Sub Head
C:-Detailed Head
D:-Major Head
Correct Answer:- Option-D
17:-Maximum number of ministers in Legislative Assembly of State is
A:-10% of total number of members of Legislative Assembly
B:-10% of total number of elected members of Legislative Assembly
C:-15% of total number of members of Legislative Assembly
D:-15% of total number of elected members of Legislative Assembly
Correct Answer:- Option-C
18:-If any provision of Law made by State Legislature is repugnant to any provision of law made by Parliament, the prevailing law will be
A:-Law made by State Legislature
B:-Law made by Parliament
C:-The matter will decided by Supreme Court
D:-The matter will decide by the President
Correct Answer:- Option-B
19:-The word 'Sovereign Democratic Republic' is incorporated in the Preamble of Constitution of India by the
A:-2nd Amendment
B:-42nd Amendment
C:-73rd Amendment
D:-74th Amendment
Correct Answer:- Option-B
20:-The major head for Revenue Expenditure is
A:-0020 to 1999
B:-2011 to 3999
C:-4011 to 5999
D:-6011 to 7999
Correct Answer:- Option-B
21:-Which of the following will not come under Capital Expenditure?
A:-Increasing concrete asset of a material
B:-Reduce recurring liability
C:-Purchase of equipment for a project
D:-Expenditure on asset on a temporary nature
Correct Answer:- Option-D
22:-Classification of Government transaction is based on
A:-Function
B:-Department
C:-Object
D:-All
Correct Answer:- Option-A
23:-Audit against regularity means
A:-Verify the expenditure confirms the rules and by laws applicable
B:-Expenditure made in time
C:-Receipts are properly collected
D:-Appropriation are properly regulated
Correct Answer:- Option-A
24:-The accounts of General Provident Fund of State Government employees are kept by
A:-Department concerned
B:-State Government
C:-Accountant General
D:-Treasury
Correct Answer:- Option-C
25:-The President shall submit his resignation to
A:-Vice President
B:-Speaker of Lok Sabha
C:-Chief Justice of Supreme Court
D:-Any of the above
Correct Answer:- Option-A
26:-The maximum period that a Union minister can hold his office without becoming a member of either Houses of Parliament is
A:-3 Months
B:-4 Months
C:-6 Months
D:-One year
Correct Answer:- Option-C
27:-The power of President to promulgate ordinance is given in
A:-Art. 53
B:-Art. 118
C:-Art. 123
D:-None
Correct Answer:- Option-C
28:-Which of the following is not a Charged Expenditure?
A:-Salary of Vice President
B:-Salary of Speaker of House of People
C:-Salary of Supreme Court Judge
D:-Salary of Prime Minister
Correct Answer:- Option-D
29:-The expenditure from Consolidated Fund is authorised by
A:-Money Bill
B:-Annual Financial Statement
C:-Vote on Account
D:-Appropriation Bill
Correct Answer:- Option-D
30:-The minimum number of seats reserved for women in Panchayathi Raj Institutions is
A:-1/4th of total members
B:-1/3rd of total numbers
C:-1/2th of total members
D:-The State Legislature can decide
Correct Answer:- Option-B
31:-Residuary power of Legislation goes to
A:-State Legislature
B:-Parliament
C:-Both Parliament and State Legislature
D:-President
Correct Answer:- Option-B
32:-As per Constitution of India the allocation of seats of House of People cannot be altered until the first census after the year ________published.
A:-2021
B:-2024
C:-2026
D:-None
Correct Answer:- Option-C
33:-The Constitutional body which gives the recommendation to President regarding the sharing of tax revenue between Centre and States is
A:-Parliament
B:-Interstate Council
C:-Council of Ministers of Union
D:-Finance Commission
Correct Answer:- Option-D
34:-The audit of accounts of Panchayati Raj Institutions is conducted by
A:-C & AG
B:-Agency authorised by Union Government
C:-Chartered Accountant
D:-Agency authorised by State Legislature
Correct Answer:- Option-D
35:-The maximum period of President's Rule in a state is
A:-6 Months
B:-One Year
C:-Two Year
D:-Three Year
Correct Answer:- Option-D
36:-Audit against sanction is
A:-Verifying the compatency of sanctioning authority
B:-Verifying the budgetary control
C:-Verifying the sanction order with respect to laws and rules
D:-All of the above
Correct Answer:- Option-A
37:-Which of the following not coming under the three E's of financial propriety?
A:-Efficiency
B:-Economy
C:-Effectiveness
D:-Eligibility
Correct Answer:- Option-D
38:-The annual financial statement of Government is commonly known as
A:-Appropriation account
B:-Vote on account
C:-Budget
D:-Finance Bill
Correct Answer:- Option-C
39:-The minimum age to become Governor is
A:-18
B:-21
C:-25
D:-35
Correct Answer:- Option-D
40:-Who among the following is not a member of GST Council?
A:-Union Finance Minister
B:-Union Minister for Revenue and Finance
C:-Union Commerce Minister
D:-Minister nominated by State
Correct Answer:- Option-C
41:-Appropriation Audit is intended to check
A:-Whether the expenditure is doubtful
B:-Whether expenditure is under budgetary control
C:-Whether expenditure is wasteful
D:-All of the above
Correct Answer:- Option-B
42:-C & AG shall submit the Audit Report to
A:-President
B:-Public Account Committee
C:-Parliament
D:-None
Correct Answer:- Option-A
43:-At present the supreme commander of defence force in India is
A:-President
B:-Defence Minister
C:-Chief of Defence Service
D:-Prime Minister
Correct Answer:- Option-A
44:-The ex offico chairman of Council of State is
A:-Prime Minister
B:-Vice President
C:-Dy. Chairperson
D:-President
Correct Answer:- Option-B
45:-Which of the following is not related to vote on account?
A:-Authorise to make grant in aid in advance before completing Budget
B:-Part of Annual Budget
C:-Passed by Parliament or State Legislature
D:-None
Correct Answer:- Option-D
46:-The rules of proceedure of a State Legislature is made by
A:-Parliament
B:-Governor
C:-Lok Sabha Secretariate
D:-State Legislature itself
Correct Answer:- Option-D
47:-The Article in the Constitution of India that give the power of Governor to promulgate ordinance is
A:-Art. 154
B:-Art. 160
C:-Art. 213
D:-None
Correct Answer:- Option-C
48:-The office of Lieutenant Governor is in
A:-National Capital Territory of Delhi
B:-Union Territory of Lakshadweep
C:-Union Territory of Andaman Nicobar
D:-Union Territory of Daman, Diu
Correct Answer:- Option-A
49:-The maximum of tax on Profession, trade and employment is fixed by
A:-State Government
B:-Local Body
C:-Union Government
D:-None
Correct Answer:- Option-D
50:-The Contingency Fund of India is placed under the disposal of
A:-President
B:-Prime Minister
C:-Speaker of Lok Sabha
D:-Finance Minister
Correct Answer:- Option-A
51:-The Constitutional powers of Comptroller and Auditor General to prescribe the form of accounts of State and Central Government is
given in
A:-Art. 52
B:-Art. 77
C:-Art. 112
D:-Art. 150
Correct Answer:- Option-D
52:-A Money bill shall he introduced in
A:-House of People
B:-Council of States
C:-Either of the Houses
D:-None
Correct Answer:- Option-A
53:-The term of office of Advocate General is
A:-Five Years
B:-During the pleasure of President
C:-During the pleasure of Council of Ministers
D:-During the pleasure of Governor
Correct Answer:- Option-D
54:-The executive power of State is vested in
A:-Council of Ministers
B:-Legislative Assembly
C:-Chief Minister
D:-Governor
Correct Answer:- Option-D
55:-Amendment to The Constitution shall be passed by
A:-Simple majority of both Houses of Parliament
B:-Two third members present at the time of voting
C:-Both (1) and (2)
D:-None
Correct Answer:- Option-C
56:-In the Constitution of India, Part IX Panchayaths is incorporated in the year
A:-1950
B:-1992
C:-1994
D:-1996
Correct Answer:- Option-B
57:-Which of the following is not a Constitutional body?
A:-Public Service Commission
B:-Niti Aayog
C:-Municipality
D:-Finance Commission
Correct Answer:- Option-B
58:-Government account are prepared on the basis of
A:-Double entry system
B:-Single entry system
C:-Accrual based double entry system
D:-Proforma account
Correct Answer:- Option-B
59:-Number of tiers of classification of Government Account is
A:-3
B:-4
C:-5
D:-None
Correct Answer:- Option-C
60:-Which of the following is a capital expenditure?
A:-Financial assistance to Local Body for construction of road
B:-Grant in aid to local library for construction of building
C:-Construction of temporary building
D:-Repayment of loan taken by the Government for construction of building
Correct Answer:- Option-D
61:-Refund of non tax revenue will be accounted under
A:-Separate minor head under the same Major Head
B:-Same Minor Head
C:-Separate Major Head
D:-Either (1), (2) or (3)
Correct Answer:- Option-A
62:-The Audit Report issued by Accountant General is examined by
A:-Public Accounts Committee
B:-Estimate Committee
C:-Local Fund Accounts Committee
D:-Finance Committee
Correct Answer:- Option-A
63:-Loans and advances made by Government is accounted in
A:-Revenue account
B:-Capital account
C:-Public Debt, loans and advances
D:-Public account
Correct Answer:- Option-C
64:-Contingency Fund is set up by Article ________ of Constitution of India.
A:-Art. 110
B:-Art. 150
C:-Art. 204
D:-Art. 267
Correct Answer:- Option-D
65:-The Finance Account of States are prepared by
A:-Accountant General
B:-Treasury
C:-Finance Ministry
D:-Comptroller and Auditor General
Correct Answer:- Option-A
66:-Primary unit of appropriation of Government account is
A:-Major Head
B:-Minor Head
C:-Sub Head
D:-Detailed Head
Correct Answer:- Option-D
67:-A contribution made by a private party to Government to meet whole or part of the cost of construction of capital asset is credited to
A:-Capital account
B:-Revenue account
C:-Public account
D:-None
Correct Answer:- Option-B
68:-The term of office of Finance Commission is
A:-3 Years
B:-4 Years
C:-5 Years
D:-Till the pleasure of President
Correct Answer:- Option-C
69:-The article in the Constitution of India that prohibits states to levy tax on property of Union is
A:-Art. 268
B:-Art. 270
C:-Art. 276
D:-Art. 285
Correct Answer:- Option-D
70:-Accounts of Central Government with the bank are maintained by
A:-Accountant General
B:-Bank concerned
C:-Finance Ministry
D:-Reserve Bank of India
Correct Answer:- Option-D
71:-The Capital Receipt Major Head is
A:-00200 to 1999
B:-2011 to 3999
C:-4000
D:-4011 to 5999
Correct Answer:- Option-C
72:-Who is authorised to approve the deletion of a Major Head in Government accounting system
A:-Finance Minister
B:-Comptroller and Auditor General
C:-Reserve Bank
D:-President
Correct Answer:- Option-B
73:-A loan raised by Central Government is usually accounted under the Head
A:-Revenue Account
B:-Capital Account
C:-Public Account
D:-Either (1) or (2)
Correct Answer:- Option-B
74:-Major Head 2011 denotes
A:-A receipt under Revenue Account
B:-A receipt under Capital Account
C:-A receipt under Public Account
D:-A payment under Revenue Account
Correct Answer:- Option-D
75:-Which of the following is not a Revenue Expenditure
A:-Maintenance of a Building
B:-Working expense of a Project
C:-Maintenance work of a Project that is not yet started
D:-None
Correct Answer:- Option-C
76:-The detailed head for Office Expenses is
A:-01
B:-02
C:-04
D:-05
Correct Answer:- Option-D
77:-The Article in the Constitution of India that empowers States to make provision for reservation of job for backward classes is
A:-Art 14
B:-Art 15
C:-Art 16
D:-None
Correct Answer:- Option-B
78:-The maximum period of preventive detention is
A:-One month
B:-Two months
C:-Four months
D:-None
Correct Answer:- Option-D
79:-The new President of India, before entering upon his office shall take oath before
A:-Vice President
B:-Supreme Court Chief Justice
C:-Senior Judge in the Supreme Court
D:-None
Correct Answer:- Option-B
80:-Which of the account statement is preparing in Government account
A:-Balance Sheet
B:-Income and Expenditure Statement
C:-Ledger
D:-Trial Balance
Correct Answer:- Option-C
81:-The maximum number of members of council of ministers of Union is
A:-10% of total number of House of People
B:-10% of total number of Parliament
C:-15% of total number of House of People
D:-15% of total number of Parliament
Correct Answer:- Option-C
82:-The Major Head of Suspense Account is
A:-4000
B:-4059
C:-8550
D:-8658
Correct Answer:- Option-D
83:-As per Constitution of India which of the following is not a part of Parliament
A:-House of People
B:-Council of State
C:-President
D:-None
Correct Answer:- Option-D
84:-Maximum number of members of Lok Sabha reserved for Union Territories
A:-15
B:-20
C:-35
D:-No such reservation
Correct Answer:- Option-B
85:-A Bill pending in Parliament will lapse
A:-If the Houses are prorogated
B:-Bill pending in the Council of States which has not been passed by the House of People and the later is dissolved
C:-A Bill which is pending in House of People or passed by it and pending in the Council of state and the House People dissolved
D:-Any of the above
Correct Answer:- Option-C
86:-Parliament has no power to make laws relating to
A:-Union list
B:-Concurrent List
C:-International agreement
D:-State list
Correct Answer:- Option-D
87:-Deduction towards General Provident Fund will accounted in
A:-Revenue Account
B:-Capital Account
C:-Suspense Account
D:-Public Account
Correct Answer:- Option-D
88:-The Major Head from 4011 to 5999 deals with
A:-Revenue expenditure
B:-Capital expenditure
C:-Public Debt
D:-Loans and Advances
Correct Answer:- Option-B
89:-The office of Comptroller and Auditor General is created by
A:-President
B:-Constitution of India
C:-Law made by Parliament
D:-None
Correct Answer:- Option-B
90:-The term of office of Governor is
A:-3 years
B:-4 years
C:-5 years
D:-Till the pleasure of President
Correct Answer:- Option-D
91:-The total number of representation of the States and Union Territories in the Council of States is
A:-238
B:-240
C:-242
D:-250
Correct Answer:- Option-A
92:-Parliament can make laws relating to State List if
A:-The Parliament desires
B:-The Council of States resolved to make law with two third majority at the time of voting
C:-Majority of States requested
D:-None
Correct Answer:- Option-B
93:-The term of office of members of Public Service Commission is
A:-4 Years
B:-5 Years
C:-Six Years
D:-Upto the age of Sixty
Correct Answer:- Option-C
94:-The salary and allowances of Ministers of State is decided by
A:-Legislative Assembly
B:-Council of Ministers
C:-Governor
D:-None
Correct Answer:- Option-A
95:-Who among the following is not an officer of Legislative Assembly
A:-Speaker
B:-Dy. Speaker
C:-Chief Minister
D:-None
Correct Answer:- Option-C
96:-The maximum duration between two consecutive assembly session is
A:-3 months
B:-4 months
C:-6 months
D:-9 months
Correct Answer:- Option-C
97:-The procedure to be adopted to account transit pay of a Government servant on transfer is detailed in Article ______ of Kerala Account
Code Vol.I
A:-Art. 21
B:-31
C:-32
D:-None
Correct Answer:- Option-B
98:-Which of the following are not the main purposes of Government accoutant?
A:-To reduce the tax burden of citizen
B:-To maintain necessary activities of Government with proper standard and efficiency
C:-To expand the activity of Government
D:-To make more revenue
Correct Answer:- Option-D
99:-Entitlement function of Accountant General includes
A:-Authorisation of pay and allowances of Gazetted Officers
B:-Reporting and issue of payment authorities of pension and gratuity of retired Government servants
C:-Issue of Family pension
D:-All of the above
Correct Answer:- Option-D
100:-Contingency Fund of State is audited by
A:-C & AG
B:-Performance Audit
C:-Kerala State Audit
D:-None
Correct Answer:- Option-A
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