4 The Accounts of Defence Services as a whole are compiled by whom?
(A) The Comptroller-General of Defence Accounts
(B) The Comptroller and Auditor General
(C) The Accountant General
(D)None of these
54 A P 10.11
5. The form of Finance Accounts is prescribed by whom?
(A) The Finance Department of the State
(B) The Directorate of Treasuries
(C) The Comptroller and Auditor General
(D) None of these
6 The transit pay and allowances of a Government servant proceeding to join an office on reversion from one department to another shall be debited to which office as per general orders?
(A) The office from where he is proceeding
(B) The office to which he is proceeding
(C) He will not be eligible for transit pay
(D) None of these
7 Which among the following is not a Departmental Commercial Undertaking in the State of Kerala maintaining pro forma accounts?
(A) The P.W.D. Engineering Workshop, Trivandrum
(B) The Text Book Department
(C) The State Water Transport Department
(D) Kerala Civil Supplies Corporation
8 The proceeds of taxation and other receipts are classified as in Division 1 of Part I of Government Accounts.
(A) Capital
(B) Revenue
(C) Public debt
(D) Loans
9 Which is the third part of Government Account?
(A) Consolidated Fund
(B) Contingency Fund
(C) Public Account
(D) Appropriation Account
0 Which is the main unit of classification in Government Accounts?
(A) Detailed head
(B) Minor heads
(C) Sub heads
(D) Major heads
11 Subject to any general or special orders issued by Government after consultation with the Comptroller and Auditor-General, transactions in one account circle which are adjustable in the accounts of another circle are passed on month by month to the latter for adjustment through one or the other of the following counts. Which are those accounts?
(A) Exchange Accounts and Account Current
(B) Settlement Accounts and Account Current
(C) Account Current and Public Account
(D) Exchange Accounts and Settlement Accounts
12 Which head of account constitute the primary units of appropriation
(A) Major heads for the purpose of the Demands for Grants of Government?
(C) Sub heads
(B) Minor heads
(D) Detailed heads
13. Who has the discretion to open all the prescribed detailed heads and to open any new detailed head where absolutely necessary subject to the principles enunciated in Article 26(c) of the Account Code?
(A) The Accountant General
(B) The Advocate General
(C) The Attorney General
(D) None of these
14 Which among the following is generally classified as capital expenditure?
(A) Expenditure incurred with the object of extinguishing or reducing recurring liabilities
(B) Expenditure by Government on Grants-in-aid to local bodies or institutions for the purpose of creating assets which will belong to these local bodies or institutions
(C) Expenditure on a temporary asset
(D) Subsequent charges for maintenance and all working expenses of a project
64 A A 30A(1);P7.11(1)
15 The travelling allowance of an officer paid from a Local Fund when travelling in the execution of Government duty, may be paid and charged to
(A) Local Fund
(B) General Revenues
(D) None of these
(C) No TA will be paid
16 Refunds of revenue as a general rule, shall be taken as
(A) Separate head Refund' under expenditure head
(B) Reduction of revenue deposits
(C) Reduction of capital receipts
(D) None of these
17 Which among the following statements is true in regard to Proforma Accounts of Departmental Commercial Undertakings?
(A) The actual transactions entering these Pro forma Accounts except those adjusted on a liability basis, find a place primarily in the regular accounts
(B)The proforma accounts as such are part of general accounts
(C) Pro forma accounts are kept purely on cash basis
(D) All are true
18 In the case of re-transfer of a Government servant to lending Government the debit on account of advance of pay will be accounted by whom?
(A) The borrowing Government
(B) The lending Government
(C) Central Government
(D) None of these
19 How cost of land acquired for any specific work or a project shall be accounted?
(A) Along with the cost of the works or of the project under the relevant functional major/minor head
(B)Under the head Public Works-other Expenditure/Capital Outlay on Public Works
(C) Under the major head relevant to General Administrative Services
(D)None of these
20 Municipal taxes on non-residential buildings occupied by departments other than the Defence Department, if paid by a department nominated by Government in this behalf and not passed on to the occupying departments, shall be debited to
(A) under "Other Administrative Services-other Expenditure' of the paying department
(B) Debited to the maintenance estimate of the building concerned under Public Works-Maintenance and Repairs
(C) Under the detailed head 'Rent, Rates and Taxes' of the
occupying department
(D)None of these
21 Receipts or charges pertaining to more than one head of account may be booked in the first instance under one of the heads concerned but the portion debitable or creditable to the other head or heads involved should be transferred from the former head to the latter when?
(A) Within three financial years
(B) In the immediate next financial year
(C) In the same year before the accounts of the year are closed
(D) No such transfer is required
22 All items of expenditure to be met from Revenue should be initially and finally debited years
(A) Initially under capital and transfer to revenue over a period of
(B) Directly to Revenue
(C) Directly under capital
(D) None of these
23 Which among the following statement is not true in regard to transactions/adjustments after closing the financial year?
(A) The Government accounts of a year may be kept open for a certain period in the following year for completion of the various accounting processes.
(B) Adjustments may be made after the close of the year owing to mispostings and misclassifications coming to notice after 31st March
(C) An actual transaction taking place after 31st March should be treated as pertaining to the previous financial year if the accounts for that year are open for adjustments
(D) Adjustments may be made after the close of the year for carrying out of certain interdepartmental adjustments in respect of transactions took place in March
24 The powers of the C and AG for writing off amounts outstanding in Government accounts due to book-keeping errors may be exercised by the Accountant General (AG) subject to conditions. Which among the following statements is not true in regard to exercising such powers by AG?
(A) The amounts written off should have been thoroughly examined by Internal audit section
(B) The AG should be satisfied that items have been outstanding for over five years that a dead end has been reached in all cases and a write off is unavoidable
(C) The AG should be satisfied himself that the outstanding is the result of a book-keeping error only
(D) The power of AG in exercising such powers is unlimited
25 For purposes of inter-departmental payments, the departments of a Government shall be divided into how many departments?
(A) Three
(B) Two
(C) Five
(D) Six
26 The powers to decide whether a particular department or particular activities of a department shall be regarded as a commercial department or undertaking is vested with whom?
(A) The Accountant general
(B) The Advocate General
(C) The Government
(D) None of these
27 Expenditure on the construction of Government non-residential buildings for administrative and office purpose and other buildings which exclusively relate to the functions under General Services, as distinct from that on the construction of buildings for functional purposes like schools, colleges, hospitals, etc., will be accounted for under which head?
(A) The major head for public works
(B) Major head closely connected with education
(C) Major head closely connected with Health
(D) None of the above
28 Recoveries from private persons or bodies (including local funds, and Governments outside India) should, as a general rule, be treated as revenue and not as deduction from expenditure subject to exceptions. Which among the following is not an exception in this regard?
(A) When a Government undertakes a service merely as an agent of a private body, so that the entire cost of the service is recovered from that body
(B) Recoveries of expenditure on works in progress
(C) Transactions of stock and other suspense accounts
(D) None of these
29 Expenditure on Government residential buildings shall be accounted for under which major head?
(A) Public works
(C) Miscellaneous
(B) General administration
(D) Housing
30.How are recoveries on account of commuted value of pensions effected from other Governments?
(A) Credited as Revenue
(B) Deductions from expenditure
(C) Miscellaneous receipt
(D) None of these
31 Recoveries by one department from another department of the same Government, should be treated as except such recoveries as are made by a commercial departments.
(A) Revenue
(B)Miscellaneous Capital receipt
(C) Deduction from the gross expenditure
(D) None of these
32. An officer of State Government attending meeting or for doing other work in connection with the affairs of an industrial and commercial undertaking (not departmentally run) shall claim travelling allowance and daily allowance according to the travelling allowance rules of which Government/Organization?
(A) The Government under which he is working
(B) The Organization which called the meeting/for which the work is done
(C) Not eligible for any travelling and daily allowance
(D)None of these
33 Recoveries made from another department if not effected within the accounts of the year in which the expenditure was incurred, should be treated as , unless otherwise specifically authorized by provision in the budget estimates.
(A) Revenue
(B) Deductions from Expenditure
(C) Miscellaneous receipt
(D) None of these
34 How is the loss of public money accounted in cases where the loss is partially met by non-issue of pay or pension to an employee or group of employees and the accounts department authorised applies the unissued amount to meet the public claim?
(A) The entire claim shall be treated as a loss
(B) No amount can be treated as loss
(C) The resultant balance of the claim alone should be treated as loss
(D)None of these
35 A service receipt of which full particulars are not given must be taken to which head?
(A) Suspense Account
(B) Temporarily under the minor head “Other Receipts” under the revenue head to which it appears to belong
(C) Settlement account
(D) None of these
36 How pay or pension to an employee or group of employees is treated if such amount of pay or pension is not issued to the concerned employees and the account department authorised applies the unissued amount to meet a loss of a public money?
(A) The amount of pay or pension to the extent unissued to the employee or group of employees shall be accounted as loss
(B) The un-issued emoluments due shall be debited to the pertinent head of account as if they had been drawn and used by the Government servant concerned in paying the public claim
(C) The un-issued emoluments shall be kept under suspense account
(D)None of these
37 In case of loss, misappropriation, embezzlement etc., where a claim once drawn has to be redrawn for the purpose of disbursement to the claimants, the amount re-drawn should be accounted with the specific sanction of the Government as
(A)An expenditure under the relevant head
(B) Debit to the head “Special Advances” under “Deposits and Advances-Part III- advances not bearing interest”
(C) Written off as loss
(D) None of these
38 The payment of leave salary and allowances in respect of Earned Leave Surrendered by the State Government Employees on deputation to the Central Government will be the liability of whom?
(A) The State Government
(B) The Central Government
(C) Will be shared among both the Governments
(D)None of these
39 In the case of deputation of a Government servant who is governed by the Contributory Provident Fund Rules, Government contribution for the period of deputation is payable by which Governments?
(A) The borrowing Government
(B) The Lending Government
(C) Central Government in any case
(D) None of these
40 When the services of a Government servant are lent by one Government to another, the transit pay and allowances including travelling allowances while he is leaving the new service shall be debited to which Government?
(A) The Lending Government
(B) The Central Government in any case
(C) The borrowing Government
(D) Shared by both the lending and borrowing Governments
41. When Military troops are employed by State Governments for duties. On occasions of calamities of nature such as fire, earthquakes, floods, famines etc. the State Governments will be liable to bear which costs, unless they are waived by the Central Government for any exceptional reasons?
(A) The complete cost of the force including ordinary pay and allowances
(B) All extra cost involved in the way of transport, equipments etc., and all extraordinary expenses in the shape of special pay or the supply of stores to the personnel engaged.
(C) No cost needs to be paid by the State Government
(D) None of the above
42 Besides the audit of expenditure from the revenues of the Union and of the States and of certain accounts, as per Article 149 of the Constitution and section 13 (1) of the DPC Act; the Comptroller and Auditor-General may be entrusted with the audit of the accounts of any other authority or body' by or under any law made by Parliament under the provisions of Article 149 of the Constitution. The cost of such an audit is recoverable from whom?
(A) The Central Government
(B) The State Government concerned
(C) The authority or body whose accounts are audited
(D) No cost is recoverable in respect of such audits
92 C A 29 App III C VIII(ii)
43 Who will bear the cost of audit where the comptroller and Auditor General is the sole auditor for a local body/institution, whether under any law made by Parliament under Article 149 of the Constitution or on consent basis?
(A) by the State Government
(B) by the Central Government
(C) by the local body/institution where CAG is the sole auditor
(D) CAG conducts the audit free of cost
93 C A 29 Appn III C VIII(v)(i)
44 Incidence of Expenditure involved in keeping the accounts of a State, in so far as the responsibility for keeping such accounts remains with the Comptroller and Auditor General is a
(A) Charge of the State Government concerned
(B) Charge of the Central Government
(C) Shared among the Central Government and the State
Government concerned
(D) None of these
45 Any recovery made after the accounts of the year are closed shall be shown as _
(A) Deduction from the head under which the loss is recorded
(B) As suspense account
(C) As an item of receipt
(D) None of these
46 Police functions in Railways are divided into how many categories?
(A) five
(B) two
(C) four
(D) three
47 Who has to bear the expenses required for the function 'order in Railways?
(A) Railway
(B) Civil Governments
(C) Military
(D) None of these
48 The Bank” referred to in the Kerala Account Code Volume I refers to which bank/banks?
(A) Any branch of Reserve Bank of India
(B) Any branch of State bank of India
(C) Any branch of the banking department of the Reserve Bank of India and any branch of the State Bank of India, acting as the agent of the Reserve Bank of India
(D) Any branch of any bank in India
49 How many Financial Committees are there in Lok Sabha?
(A) three
(B) five
(C) two
(D) six
50 Any amount which the Government finally orders to be written off as irrecoverable on account of any loss of cash due to acceptance of counterfeit coins or notes should be adjusted in the State Accounts under which head?
(A) Suspense
(B) Deduction in expenditure
(C) Miscellaneous - Miscellaneous and unforeseen charge
(D) None of these
2019 July LOWER
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