MORE QUESTIONS..

 

KERALA ACCOUNT CODE 
KERALA ACCOUNT CODE QUESTIONS

1. The Accountant General, Central Revenues also maintain a.........for central transactions which are posted from the final accounts of each year. :-Journal and Ledger

2. Proforma Accounts are maintained by the departmental authorities in such form as may be agreed upon between C & AG and......... concerned. :- Government 

34 comments:

  1. Expenditure incurred with the object of either increasing concrete assets of a material and permanent character or extinguishing or reducing recurring liabilities is classified as

    A:-revenue expenditure
    B:-voted expenditure
    C:-charged expenditure
    D:-capital expenditure
    Correct Answer:- Option-D

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  2. Which among the following departments settle the claims against it through cheques?

    A:-forest
    B:-health services
    C:-commercial taxes
    D:-agriculture
    Correct Answer:- Option-A

    ReplyDelete
  3. The transactions relating to the contingency fund of a state are recorded under which part of the Government accounts

    A:-Part III
    B:-Part I and III
    C:-Part I
    D:-Part II
    Correct Answer:- Option-D

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  4. The travelling allowance of an officer paid from General Revenues when travelling on duty connected with a Local fund is charged to

    A:-Local fund
    B:-To the head of account from which he is drawing pay
    C:-Local fund and government on 50:50 basis
    D:-None of the above
    Correct Answer:- Option-A

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  5. Tax collected by Government are classified under

    A:-Contingency fund
    B:-Revenue account
    C:-Consolidated fund
    D:-Public account
    Correct Answer:- Option-C

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  6. Items of receipt or payment which cannot be at once be taken to a final head of receipt or charge may be temporarily held under which head?

    A:-settlement head
    B:-suspense head
    C:-remittance head
    D:-other receipts under revenue head to which it appears to belong
    Correct Answer:- Option-B

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  7. The system of Government account is based on

    A:-Cash based system
    B:-Accrual based system
    C:-Double entry system
    D:-Zero balance system
    Correct Answer:- Option-A

    ReplyDelete
  8. Items of receipt or payment which cannot be at once be taken to a final head of receipt or charge may be temporarily held under which head?

    A:-settlement head
    B:-suspense head
    C:-remittance head
    D:-other receipts under revenue head to which it appears to belong
    Correct Answer:- Option-B

    ReplyDelete
  9. Who is responsible for maintenance of leave accounts of Gazetted officers of the State Government?

    A:-The head of department concerned
    B:-Head of office where the Gazetted officer is working
    C:-The District Treasure officer
    D:-The Accountant General (A & E)
    Correct Answer:- Option-D

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  10. In Public Accounts the alphabet K denotes

    A:-Deposits and Advances
    B:-Remittance
    C:-Reserve Funds
    D:-Suspense and Miscellaneous
    Correct Answer:- Option-A

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  11. The contingency fund of the state is intended for
    A:-Disbursing pensionary benefits of employees
    B:-Enabling advances for meeting unforeseen expenditure
    C:-Implementation of developmental works in local Self Govt. Institutions
    D:-Implementation of developmental activities at Govt. level
    Correct Answer:- Option-B
    ARTICLE.7A

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  12. The liability for the payment of Leave Salary and allowances in respect of E.L. surrendered by the State Govt. employees on
    deputation to the Central Govt. is of the
    A:-Central Govt.
    B:-50% each by central and state govt.
    C:-75% by central govt. and 25% by state govt.
    D:-State Govt.
    Correct Answer:- Option-D

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  13. Reduction of debt through sinking fund is called
    A:-Amortisation
    B:-Balancing
    C:-Over draft
    D:-Balancing
    Correct Answer:- Option-A

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  14. All Govts. follow the same code upto which level
    A:-Minor head
    B:-Major head
    C:-Detailed object head
    D:-Object head
    Correct Answer:- Option-A

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  15. _____________ keeps two separate accounts of cash transactions undertaken by it on behalf of the State Government and Central Government.
    A:-Indian Bank
    B:-State Bank
    C:-Reserve Bank
    D:-Bank of India
    Correct Answer:- Option-C

    ReplyDelete
  16. The Accounts maintained by _____________ of Government to get the operation result is called Proforma Accounts.
    A:-Finance Department
    B:-Service Departments
    C:-Commercial Undertakings
    D:-Medical Departments
    Correct Answer:- Option-C

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  17. The _____________ Department is a commercial department for Accounting purpose.
    A:-Taxes
    B:-Revenue
    C:-Agriculture
    D:-State Water Transport
    Correct Answer:- Option-D

    ReplyDelete
  18. The _____________ _ of Government, kept in India shall be maintained in Indian Currency.
    A:-Notes
    B:-Accounts
    C:-Deposits
    D:-Assets
    Correct Answer:- Option-B

    ReplyDelete
  19. The three main divisions of consolidated fund are (a) ____________ (b) Capital (c) Debt.
    A:-Public debt
    B:-Revenue
    C:-Government debt
    D:-Per capita debt
    Correct Answer:- Option-B

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  20. The main _____________ in the government accounts shall be major head.
    A:-Point of classification
    B:-Object of classification
    C:-System of classification
    D:-Unit of classification
    Correct Answer:- Option-D

    ReplyDelete
  21. The change of nomenclature of any of the existing heads shall require the approval of the _____________.
    A:-Chief Minister
    B:-C & AG
    C:-Legislature
    D:-None of the above
    Correct Answer:- Option-B

    ReplyDelete
  22. The Indian Audit and Account Order was issued during _____________.
    A:-1936
    B:-1926
    C:-1946
    D:-1956
    Correct Answer:- Option-A

    ReplyDelete
  23. ____________ recovered on account of buildings by departments should be treated as revenue receipts of the department.
    A:-Rates
    B:-Taxes
    C:-Depreciation
    D:-Rent

    ReplyDelete
  24. __________ of Revenue shall be taken in reduction of the revenue receipts under the major head concerned.
    A:-Collection
    B:-Omission
    C:-Remission
    D:-Refunds
    Correct Answer:- Option-D

    ReplyDelete
  25. When the cost of land was originally debited to __________ its sale proceeds should be credited to Capital Account.
    A:-Expenditure
    B:-Capital
    C:-Revenue
    D:-Real
    Correct Answer:- Option-B

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  26. The Accounts maintained by Commercial undertakings of the Government to get the operation results is called __________.
    A:-Commercial Accounts
    B:-Final Accounts
    C:-Ledger Accounts
    D:-Proforma Accounts
    Correct Answer:- Option-D

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  27. The State Water Transport Department is a ________ department for Accounting Purpose.
    A:-Transport
    B:-Service
    C:-Commercial
    D:-None of the above
    Correct Answer:- Option-C

    ReplyDelete
  28. The accounts of the Government, kept in India shall be maintained in __________.
    A:-Rupee
    B:-Sterling
    C:-Indian Currency
    D:-None of the above
    Correct Answer:- Option-C

    ReplyDelete
  29. The Government accounts shall be kept in _________ parts.
    A:-Two
    B:-Ten
    C:-Four
    D:-Three
    Correct Answer:- Option-D

    ReplyDelete
  30. The three main divisions of consolidated fund are (i) Revenue (ii) Capital (iii) _______
    A:-Deposits
    B:-Cash
    C:-Bank Balance
    D:-Debt
    Correct Answer:- Option-D

    ReplyDelete
  31. The main unit of classification in the accounts shall be ________.
    A:-Account
    B:-Major Head
    C:-Detailed Head
    D:-None of the above
    Correct Answer:- Option-B

    ReplyDelete
  32. The change of nomenclature of any of the existing heads shall require the approval of the __________.
    A:-Chief Minister
    B:-Legislature
    C:-C & AG
    D:-None of the above
    Correct Answer:- Option-C

    ReplyDelete
  33. The Indian Audit and Account order was issued during ___________.
    A:-1946
    B:-1947
    C:-1936
    D:-1935
    Correct Answer:- Option-C

    ReplyDelete
  34. Expenditures on additions and improvements of a project are __________ Expenditure.
    A:-Charged
    B:-Capital
    C:-Revenue
    D:-None of the above
    Correct Answer:- Option-C

    ReplyDelete

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