Print MCQ - CPWD MADE EASY - Upto Works Accounts

CHAPER 1: DEFINITION
1. Charged Expenditure is said so because it

(i) may be subject to the Vote of Lok Sabha
(b) Is Charged on Consolidated Fund
(c) Is Charged on Contingency Fund
(d) Is Charged on Public Account
2. Charged expenditure is mentioned in Article
(a) 112 (1) (b) 112 (2)
(c) 112 (3) (d) 112 (4)
3 Contingency (work) denotes
(a)All indirect charges of a division (b) All indirect charges of a work
(a) All petty expenses of a work
(b) Incidental expenses which cannot be classified under a distinct sub head
4. Administrative approval in Public Work Department stands for
(a) Allocation of fund
(b) Formal acceptance of a project by Administrative department
(c) Formal acceptance of a project by Finance department
(d) Acceptance-cum-approval of a tender by the PWD
5. Pick the correct one in respect of Advance Payment in a Public Work Division
(a) Advance payment to subordinate in execution of work or project
(b) Short/Long term advances to Staff
(c) A payment made to contractor for a work duly measured
(d) A payment made to contractor for a work done but not measured
6. Assets in a Public Work Division denotes
(a) High value machinery, equipment and building etc.
(b) Material and human resources of a division
(c) A project or work duly completed
(d) Outstanding or anticipated credit on account of a work
7. The process whereby financial transactions which do not involve the physical
transaction in cash or stock material are brought to account is called
(a) Contra entry (b) Book transfer
(c) Journal entry (d) Transfer entry
8. State whether true or false
Charged expenditures are generally not subject vote by the House of People, but
in exceptional cases it may be put to vote by House of People in terms of Article
112 (1)
(a) True (b) False
9. Detailed head means
(a) Programme (b) Function
(c) Scheme (d) Sub-scheme
10. Direct charges in Public Work Division means
(a) All direct expenses pertaining to a work or project
(b) Charges on account of regular establishment
(c) Any charges exceeding Rs. 1000/-
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(d) Total expenditure on account of a work or project
11. Indirect charges means
(a) Incidental expenses of a work (b) Indirect expenses of work
(c) Both (d) None
12. Who among the following is a Direction Officer?
(a) Divisional Officer (b) Divisional Accountant
(c) Superintendent Engineer (d) Pay and Accounts Officer
13. Who among the following is/are Direction Officer (s)?
(a) Superintendent Engineer (b) Superintendent of Works
(c) Both (d) None
14. A direction office/officer ceases to be termed as a direction office/officer when
(a) When it assumes the charges of more than two division
(b) When it assumes the duties of a DDO
(c) When so declared by the Pay & Accounts Officer
(d) When so declared by the Government concerned
15. An independent Executive Sub Divisional Office/officer shall be treated as
(a) Sub-Division Office/Officer (b) Divisional Office/Officer
(c) Supervising Office/Officer (d) Direction Office/Officer
A Superintendent of a Workshop whether working independently of a
Divisional officer or not shall not be treated as a Divisional Officer
(a) True (b) False
17. Work of construction or repair, the cost of which is not met out of Government
Fund is called
(a) Deposit Work (b) Contribution
(c) Work under Grant-in-aid (d) Private Work
18. Final payment in PWD means
(a) Pensionary benefits of staff on superannuation
(b) Payment to contractor as a settlement of the account of work
(c) Any Payment to contractor for work duly measured
(d) Payment to contractor for work done but not measured
19. What do you mean by Advance Payment in PWD?
(a) Advance Payment to staff on account of TA, LTC, Salary etc.
(b) Payment to contractor as a settlement of the account of work
(c) Any Payment to contractor for work duly measured
(d) Payment to contractor for work done but not measured
20. Intermediate payment in a Public Work Division stands for
(a) Advance Payment (b) Secured Advance
(c) On account payment (d) All of the above
21. Issue Rate includes
(a) Handling charges (b) Storage charges
(c) Carriage charges (d) All of the above
22. Storage charges added to the Issue Rate as
(a) Fixed basis (b) Percentage basis
(c) As decided by the Division concerned (d) Any of the above
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23. Work executed by the PWD on behalf of a Municipality, Port Trust or other
corporations when the cost of the work is met from a loan given to the PWD by
the Government is called
(a) Deposit work (b) Local Loan work
(c) Central Loan work (d) Private work
24. Major work/estimate when estimate exceeds
(a) Rs. 5,00,000/- (b) Rs. 50,00,000/-
(c) Rs. 1,00,00,000/- (d) Rs. 5,00,00,000/-
25. Minor work/estimate when estimate does not exceed
(a) Rs. 1,00,000/- (b) Rs. 5,00,000/-
(c) Rs. 10,00,000/- (d) Rs. 50,00,000/-
25A. An on account payment or payment on account in PWD means
(a) Payment to staff directly in their bank account
(b) Settlement payment of a work
(c) Running account payment for a work/supply duly measured
(d) Final Payment on account of lump-sum contract
26. Manufacture and workshop accounts consist of two accounts. Pick the correct one
(a) Operation and Outturn Accounts (b) Input and Output Accounts
(c) Direct and Indirect Accounts (d) Major and Minor Accounts
27. The value of finished products in respect of manufacture/workshop operation is
accounted for in
(a) Operation Account (b) Outturn Account
(c) Finished Account (d) Job Account
28. The charges incurred in respect of manufacture/workshop operation are
accounted for in
(a) Operation Account (b) Outturn Account
(c) Input Account (d) Job Account
29. Liabilities in a PWD mean
(a) All work/project awaiting completion
(b) Outstanding credit pertaining to work
(b) Outstanding charges payable pertaining to work
(d) Salary and other allowances payable to staff
30. Re-appropriation means transfer of fund from
(a) One major head to another major head (b) One work to another work
(c) One division to another division
(d) One primary unit to another primary unit
31. Payment for work or supply is made to a contractor/supplier at convenient
intervals subject to final settlement of the accounts is called
(a) Advance payment (b) Running account
(c) Secured advance (d) Final account
32. The term for advance given to a contractor on security of material brought at site
is
(a) Advance payment (b) Secured Advance
(c) Mobilisation Advance (d) All of the above
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33. In respect of material sold or transferred, a charge is levied to cover such items of
expenditure incurred on the store as do not enter their book value. Such charge is
known as
(a) Supervision charge (b) Storage charge
(c) Work charged establishment (d) Miscellaneous charge
34. Work of construction or maintenance of water course is called
(a) Deposit work (b) Local Loan work
(c) Takavi work (d) Water & Navigation work
35. Approval of detailed estimate of a work, project (construction or repair) by the
authority competent is termed as
(a) Administrative sanction (b) Technical sanction

(c) Financial sanction (d) Budgetary sanction
ANSWER
Q. Answer Q. Answer
No No
1 B 19 D
2 C 20 D
3 D 21 D 4
4 B 22 B
5 D 23 B
6 D 24 B
7 B 25 D
8 B 25A C
9 D 26 A
10 A 27 B
11 C 28 A
12 C 29 C
13 C 30 D
14 B 31 B
15 A 32 B
16 B If independent then 33 A
DO
17 A 34 C
18 B 35 B
CHAPTER 2: GENERAL OUTLINES OF SYSTEM OF ACCOUNTS
1. The classification of transaction in Government Accounts shall have closer
reference to
(a) Function/Programme/Activity (b) Department/Ministry
(c) Capital and Revenue (d) Charged and Voted
2. The classification of transaction in Government Accounts shall have closer
reference to function/programme/activity of the Government has been mentioned
in
(a)Rule 10 of GFR, 2005 (b) Rule 29 of R& P Rules, 1983
(c)Rule 29 of GAR, 1990 (d) Rule 7.10.2 of CPWA Code
3. When a division undertakes a service on behalf of another division or supplies
material to another division, the settlement is resorted through
(a) Book transfer (b) Settlement by PAO
(c) Advance payment (d) Debit/credit note
4. Pick the odd one out
(a) 2059 (b) 0059
(c) 4210 (d) 3054
5. Pick the odd one out
(a) 0059 (b) 0202
(c) 4000 (d) 4711
6. Which denotes cash remittance and settlement between offices rendering
accounts to same Accounts Officer
(a) 8671 (b) 8672
(c) 8782 (d) 8999
7. The detailed classification of any Public Work, Major Head that may be
introduced for booking of a special expenditure shall be prescribed by
(a) CAG (b) CGA
(c) Central Govt. on advice of CAG
(d) CAG on advice of Central Govt.
8. The classification and Heads of accounts of Government transactions have been
given in
(a) CPWA Code (b) List of Major & Minor Head
(c) GAR 1990 (d) Budgetary Estimates
9. Expenditure incurred on account of payment made after an award has been made
a Rule of the Court but prior to the issue of decree is debitable to
21. Consolidated Fund of India
(b) Charged section of Relevant Grant (c) Work Contingency
(d) Miscellaneous Work Advance
10. Immediate Assistance to the family of deceased Government servant shall be
(a) One month Basic+DA subject to maximum Rs. 8000/-
(b) Two months Basic+DA subject to maximum Rs. 8000/-
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(c) Three months Basic+DA subject to maximum Rs. 8000/-
(d) Six months Basic+DA subject to maximum Rs. 8000/-
11. Who is competent to sanction an advance to the family of deceased Government
Servant?
(a) DDO (b) Pay & Accounts Officer
(c) Head of Office/Department (d) Department/Ministry
12. Advance to the family of deceased Government Servant shall be adjusted within
the period of its sanction
(a) Two Months (b) Three Months
(c) Six Months (d) One year
13. Lump-sum advance to family of deceased Government Servant shall be debited
to
(a) 2059 (b) 8550
(b) 8011 (d) 8009
14. If the amount of death benefits is less than the lump-sum advance paid and if the
advance is treated as irrevocable, the same should be debited to
(a) 2059 Miscellaneous Work Advances (b) 2071 Pension
(c) 2075 Miscellaneous General Services (d) 2205 Social Services
15. Who is primary disbursing officer of a Division?
(a) Divisional Accountant (b) Cashier
(c) Treasury Officer (d) Divisional Officer
16. Who permits the Divisional Officer through Letter of Credit (LoC) to obtain by
cheque on bank, the fund required for all disbursement?
(a) Pay & Accounts Officer (b) Accountant General
(c) Chief Controller of Accounts (d) Government concerned
17. If an officer other the Executive Officer/Engineer is declared DDO, he may be
delegated power to draw cheque with the prior approval of
(c) Chief Controller of Accounts
(d) Controller General of Accounts
18. The Account against which the Divisional Officer draws cheques for payment
of bills passed by him on the basis of Letter of Credit
(a) Cash Assignment Number (b) Cheque Assignment Number
(c) Bank Assignment Number (d) Letter of Credit
19. Cash Assignment Number to a Divisional Officer is assigned by
(c) Chief Controller of Accounts
(d) Controller General of Accounts
20. Pay and Allowances’ bill of employees recruited in Government service on or
after 01.01.2004 and covered by NPS shall be paid by
(a) By Divisional Officer
(d) By Pay & Accounts Officer
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(c) By Divisional Officer on PAO’s memo (d) By PAO on bill
submitted by DO
98. Proposal for obtaining of Cash Assignment Number is prepared and sent by
(a) Divisional Officer (b) Office of DG (Works)
(c) Pay & Accounts Officer (d) Office of Circle Engineer
22. Proposal for obtaining of Cash Assignment Number is submitted to
(a) Pay & Accounts Officer (b) Chief Controller of Accounts
(c) Controller General of Accounts (d) Comptroller & Auditor
General
23. Proposal for obtaining of Cash Assignment Number is submitted
(a) Within 30 days of opening of a Division
(b) Before 30 days of opening of a Division
(c) Within 45 days of opening of a Division
(d) Before 45 days of opening of a Division
ANSWER
Ques. Answer with remarks, if any Ques. Answer with remarks, if any
No No
1 A 13 B
2 C 14 C
3 C 15 D
4 B other heads are expenditure 16 C
heads
5 D other heads are receipt 17 D
heads
6 C 18 A
7 C 19 C
8 B 20 D
9 B 21 B
10 B 22 C
11 C 23 D
12 C
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CHAPTER 3: Relations with Chief Controller of Accounts
1. Who is responsible to see that accounts of the Division are not allowed to fall in
arrears?
(a) Divisional Accountant (b) Divisional Officer
(c) Superintendent Engineer (d) Pay & Accounts Officer
2. Posting of a Divisional Accountant in a Division to assist the Divisional Officer
is made by
(a) Chief Controller of Accounts
(b) Controller General of Accounts
(c) Controller & Auditor General of India
(d) Government concerned.
Appointment of UDC/Accountant to function as Divisional Accountant as a stop-
gap arrangement can be done by Chief Controller of Accounts where vacancies of
DA exist and not filled up for any reason by CCA/CGA.
(a) True (b) False
4. Functions of the Divisional Accountant are three fold. Pick out the incorrect one
(a) Accountant (b) Internal checker
(c) Financial Assistant (d) Stand by DDO
5. Pick out the correct ones
(i) DA should keep himself fully conversant with all sanctions and orders
(ii) He should advise the Divisional Officer about financial effect of all
proposal for expenditure
(iii) He should keep a watch over all the liabilities of his division
(iv) Divisional Accountant should be treated as the senior member of the office
establishment though analogous to Divisional Officer.
(a) i and ii (b) i, ii, and iii
(c) i, ii and iv (d) All of the above
6. A fact brought to the notice of Divisional Officer by Divisional Accountant and
the same is overruled by the former, then the later should
(a) It is the duty of the Divisional Accountant to comply the orders.
(b) All matter pertaining to notice shall be withheld
(c) He can overlook the orders of DO
(d) He may report the matter to Superintendent Engineer and Pay & Accounts
Officer as well.
7. In case a point raised by the Divisional Accountant is overruled by the Divisional
Officer and the former is not satisfied, he should
(a) Make a brief note in CPWA 60-Register of DA’s Objection
(b) Prepare a statement and take the orders of SE
(c) Report to Pay & Accounts Officer
(d) All of the above
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8. An objection entered in CPWA 60 should not be considered finally disposed of
until it has been reviewed by
(a) Chief Controller of Accounts (b) Pay & Accounts Officer
(c) Superintendent Engineer (d) DG (Works)
9. If no inspection by Accounts Officer takes place in a year and entries have been in
CPWA 60 during this period, the register or its extract as the case may be shall be
submitted to Accounts Officer in the month of
(a) March of Current year (b) April of following year
(b) May of following year (d) September of following year
10. In respect of responsibilities of Divisional Accountant, pick the correct ones
(i) Safe custody of documents during the period they remain in Accounts
branch until submission to Executive Engineer
(ii) Arrangement for checking of computed tenders
(iii) Conduct personally a test check of computed and checked tenders
(iv) See that comparative statements are correctly incorporated
(a) i,ii and iii (b) I,iii and iv
(d) ii,iii and iv (d) All of the above
11. Fill in the blanks
All instances in which subordinate officers exceed the financial limitations on
their powers placed by the Divisional Officer or higher authority should be
brought to the notice of_____________ by____________.
(a) Superintendent Engineer, Divisional Officer
(b) Divisional Officer, Divisional Accountant
(b) Pay & Accounts Officer, Divisional Accountant
(d) PAO, Divisional Officer
Divisional Accountant may be required by the Divisional Officer to undertake on
his behalf such other scrutiny of the accounts of receipts and disbursement
officers falling within the Divisional Officer’s own power of sanction.
(a) True (b) False
13. Pick the incorrect one in respect of Divisional Accountant
(a) Where monetary transactions at HQs of the Divisional Office are not large
either in number or amount, the Divisional Accountant may be required to
receive or pay out cash
(b) Receiving or paying out cash by DA should be with prior consent of Pay
and Accounts Officer
(c) He may not be authorized to issue final receipt in CPWA 3 and 3A over his
own signature
(d) He should affix his dated initial after the last entry of the day’s transaction
in the Divisional Cash Book/Stock Account
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14. Who will be responsible for explaining personally the defects of procedure and
imparting the necessary instructions to sub-divisional officers and their staffs?
(c) Superintendent Engineer (d) Pay and Accounts Officer
15. All defalcations or losses of public money, stores or other property should be
reported immediately to
(a) Divisional Officer (b) Superintendent Engineer
(c) Pay and Accounts Officer (d) Chief Controller of Accounts
Divisional Officer has a right to seek the advice of Chief Controller of Accounts
but he shall first obtain the advice of Divisional Accountant
(a) True (b) False
17. Sanctions accorded by the Divisional Officer except sanctions to write off of
stores or losses of public money is checked by
(a) Divisional Officer himself (b) Divisional Accountant
(c) Pay & Accounts Officer (d) Chief Controller of Accounts
18. Sanctions accorded by the Divisional Officer to the cases of write off of stores or
losses of public money is checked by
(a) Divisional Officer himself (b) Divisional Accountant
(c) Pay & Accounts Officer (d) Chief Controller of Accounts
In respect of work or project costing Rs. 50 lakh and above, a copy of
Administrative Sanction shall invariably be communicated to Accounts Officer
(a) True (b) False
20. Technical sanction may be communicated to Accounts Officer, if the cost of a
work or project is
(a) Project-Rs. 25 lakh or more, Non-project Rs. 10 lakh or more
(b) Project- more than Rs. 25 lakh, Non-project more than Rs. 10 lakh
(c) Project-Rs. 50 lakh or more, Non-project Rs. 25 lakh or more
(d) Project- more than Rs. 50 lakh, Non-project more than Rs. 25 lakh
21. Once a transaction has been entered in the Audit Note or otherwise challenged,
the responsibility for having the objection removed will devolve upon
(c) Accounts Officer (d) All of the above
22. The Divisional Accountant is responsible for bringing to the notice of Divisional
Officer all the irregular transaction on which action has not been taken at least once
(a) A month (b) A quarter
(c) A half-year (d) A year
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ANSWER
Ques. Answer Ques. Answer

No. No.
1 B 12 A
2 A 13 B (With the consent of Chief
Controller of Accounts)
3 A 14 A
4 D 15 D
5 B (DA equivalent to an 16 A
SDO)
6 A 17 B
7 A 18 C
8 B 19 B
9 B 20 B
10 D 21 B
11 B 22 A Note 2 below 4.5.4
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CHAPTER 4: Appropriation and Re-appropriation
1. For purpose of financial control, the grants allotted to each major head of
accounts is divided into
(a) Financial unit (b) Primary unit
(c) Objective Unit (d) Detailed unit
2. Government accounts are kept in three parts. Pick the incorrect one
(a) Consolidated Fund of India (b) Contingency Fund of India
(c) Public Account (d) Emergency Fund of India
3. Which do not have a Public Account and transactions pertaining to this account is
booked in Public Account of Union Government
(a) State of J&K (b) State of Sikkim
(c) Union Territories (d) All of the above
4. Pick the correct ones
(i) Consolidated Fund of India has two division namely Revenue & Capital
(ii) Revenue Division is divided into two parts-Revenue Receipt and Revenue
Expenditure
(iii) Capital Division is divided into three parts-Capital Receipt, Capital
Expenditure and Public Debts, Loans and Advances
(iv) Appropriation to Contingency Fund and inter-State settlement are dealt in
Section
Public Debt, Loan and Advances under Public Account in Part III
(a) i and ii (b) i, ii and iii
5. Pick correct one regarding provisions of Consolidated, Contingency Fund of
India and Public Accounts
(i) Article 266 Consolidated fund of India
(ii) Article 267 Contingency Fund of India
(iii) Article 266 (2) Public Accounts
(iv) Rule 52 of Union Territory Act 1952 regarding Contingency Fund of
Union Territories
(a) i, ii and iii (b) i, ii and iv

(c) ii, iii and iv (d) All of the above
6. Transaction relating to debts (other than those included in Part I), Deposits,
Advances, Remittance and Suspense shall be recorded in
(c) Public Account (d) Budget
7. Consolidated Fund of India is divided into three sectors. Pick the incorrect one
(a) General Service (b) Social Service
(c) Health & Medical Services (d) Economic Service
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8. In which part of the Government Account, the Sector/Sub-Sector shall be
distinguished by letters of alphabet
(c) Public Account (d) All of the above
9. Classification of structure of Government Accounts is made into how many tiers?
(a) Four (b) Six
(c) Thirteen (d) Fifteen
(i) Revenue Accounts (Receipt & Expenditure) : 0020-3999
(ii) Capital Account (Receipt & Expenditure) : 4000-5999
(iii) Public Debt, Loan & Advances : 6000-7999
(iv) Public Accounts : 8000-8999

11. Match the following
(A ) Major Head/Sub-Major Head (i) Programme/Sub-Programme
(B) Detailed Head (ii) Function/Sub-Function
(C) Minor Head/Sub-Minor Head (iii) Notes of expenditure on
scheme/Sub- Scheme
(D) Object Head (iv) Sub-Scheme
(a) A-I, B-ii, C-iii, D-iv (b) A-ii, B-i, C-iv, D-iii
(c) A-ii, B-iv, C-i, D-iii (d) A-ii, B-iii, C-I, D-iv
12. The working Division will prepare the budget for stock on the basis of
(a) Direct purchases (b) Indenting on store division
(c) None (d) Both a & b
Departmental payment abroad are made in accordance with the average rate of
exchange w.e.f 01.04.1974
(a) True (b) False
14. In case of instances of gain or loss on foreign exchange shall be recorded by a
Revenue Division in
(a) 0059/2059 (c) 0070/2070
(c) 0071/2071 (d) 0075/2075
15. In case of instances of gain or loss on foreign exchange shall be recorded by a
Capital Division in
(a) Revenue Functional Head (c) Functional Head
(c) Deposit Head (d) Suspense Head
16. Provisions regarding re-appropriation of fund have been given in
(a) Rule 10 of GFR, 2005 (b) Rule 10 of GAR, 1990
(c) Rule 10 Delegation of Financial Power Rule 1978
13
(d) Rule 10 of Receipt & Payment Rules, 1983
All cases of re-appropriation involving saving of___________for plan head relating
to a Ministry/Department as a whole would have to be referred to Ministry of
Finance for decision giving detailed justification in support of proposal
(a) Rs. 1 lakh or more (b) More than Rs. 1 lakh
(c) Rs. 10 lakh or more (d) More than Rs. 10 lakh
18. Reference to Ministry of Finance for cases involving saving of amount so
decided if the saving pertains to
(a) Plan Head (b) Non-Plan Head
(c) Contingency Head (d) All of the above
19. Who shall be responsible for reconciliation of the figure given in the accounts
maintained by the Department with those appearing in the Accounts Officer’s book
(a) DDO (b) Head of Department
(c) Accounts Officer (d) Both b & c jointly
20. The initial responsibility to reconciliation of accounts rests with
(a) DDO (b) Head of Department
(c) Pay & Accounts Officer (d) Both b & c jointly
21. Liabilities may be divided into
(a) Two classes (b) Three classes
(c) Four classes (d) Six classes
22. All liabilities and assets of the division adjustable by transfer credit/debit to
remittance head of accounts should be registered in
(a) CPWA Form 37 (b) CPWA Form 47
(c) CPWA Form 57 (d) CPWA Form 77
23. Liabilities may be divided into four clauses. Pick the incorrect one
(i) Those outstanding in the suspense account, relating to contractors and
labourers, in the accounts of works
(ii) Those outstanding in any of the regular suspense accounts of the division
(iii) Outstanding debts adjustable by book transfer, and
(iv) Matured claims of contractors, suppliers, etc. awaiting settlement and all
un-matured claims, the recurring or non-recurring likely to fall due for
settlement before close of the year.
(a) ii (b) iii

(c) iv (d) None
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ANSWER
Q. Answer Q. Answer
No. No.
1 B 13 B (Average rate abolished
from 1974)
2 D 14 D
3 C 15 C
4 B (for iv it is consolidated fund) 16 C
Para 5.5.2 (c)
5 A (Rule 48 of UT Act 1963) 17 D
6 C 18 A
7 C 19 D
8 C 20 C
9 A (Public debt 6001-6999, P/A- 21 C
8001-8999)
10 B 22 C
11 C 23 D
12 D
15
CHAPTER 5: CASH
1. Part of cash includes
(i) Legal tender coin (ii) Legal tender notes
(iii) Cheque/draft towards departmental dues (iv) Deposit at call receipt of Sch
Bank
(v) Rs. 1 Revenue Stamp (vi) Rs. 5 Revenue stamp
(a) i, ii,, iii (b) i, ii, iii, iv

(c) All except vi (d) All of the above
2. Which of the following is/are not part of cash
(a) Cheque for refund of advance
(b) Cheque deposited by contractor
(c) Personal cheque of DDO (d) All of the above
3. Which of the following is/are not part of cash
(a) Government Securities (b) Deposit receipt
(c) Debenture of Govt. (d) Bond as security deposit
(e) Service Postage Stamp (f) All of the above
4. Any person paying money into accredited bank to the credit of Public Works
Division shall present it with
(a) Memorandum or challan in CPWA Form 7
(b) Paying slip
(c) Deposit Slip (d) Bank Scroll
The first (interim) LoC to be opened in the favour of Cheque drawing &
disbursing officer at the end of the current financial year
(a) True (b) False
6. Maximum number of LoC issued in a year is
(a) Three (b) Four
(c) Five (d) Six
7. Head of Department will make distribution of allotment amongst DDOs under his
control under intimation to
(a) Head of the Office (b) Pay & Accounts Officer
(c) Accredited Bank (d) Central Bank, RBI at Nagpur
8. Pick the incorrect one regarding date of issue of LoC
(i) First : Beginning of the F.Year
(ii) Second : By 30th June
(iii) Third : By September
(iv) Fourth : By January
(v) Fifth (last) : By 10th March
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(a) i and v (b) ii and iii
(c) ii, iii and v (d) iii, iv and v
9. Maximum percentage of budget grant allotted shall be issued from April to
September
(a) 50 (b) 70
(c) 80 (d) 80
10. Proposal for the third LoC along with reconciliation statement upto the end of
August shall be submitted by
st th
(a) 31 August (b) 10 September
th
(c) 15 September (d) 18h Septmeber
11. No LoC for the financial year shall be issued by the LoC Cell after
th
(a) 15 February (b) Last working day of February
th th
(c) 10 March (d) 15 March
12. The fifth and final LOC will be issued on 15th of March indicating final
adjustment for which demand should be received by 10th March for the Division
located at New Delhi and for outstation Divisions by
(a) 1st March (b) 3rd March
(c) 5th March (d) 7th March
13. Who is responsible to ensure that at no time the amount assigned in the letter of
credit is exceeded by the payment of any
(a) DDO (b) Officer executing the work
(c) Divisional Accountant (d) Paying Bank Branch
14. The cheque (s) actually issued during the last LoC but presented for payment
during the first LoC of current financial year will be taken by the bank against the
assignment of the year
(a) in which they are paid (b) in which they were drawn
(c) As indicated by the Divisional Officer (d) As decided by paying branch
15. Regarding payment by Divisional Officer, please pick the correct ones
(i) Advances from Provident Fund for all categories;
(ii) Withdrawal from General Provident Fund and final withdrawal of
accumulations in the Fund from Group ‘D’ employees;
(iii) Payments arising under the Deposit Linked Insurance Scheme to Group
‘D’ employees
(iv) All short term loans and advances to Government servants recoverable in
less than 84 instalments
(v) Withdrawals from provident fund in respect of Government servants other
than Group ‘D’ will be paid by Zonal Pay & Accounts
(a) i, ii and iii (b) i, ii, iii and iv

(c) i, ii , iii and v (d) All of the above
16. Generally a cheque should not be issued for an amount less than
(a) Rs. 10 (b) Rs. 25
(c) Rs. 100 (d) Rs. 500
17
17. All cheques in the Divisional office shall bear two signature if the amount of
the cheque is
(a) Rs. 1 lakh or more (b) More than Rs. 1 lakh
(c) Rs. 10 lakh or more (b) More than Rs. 10 lakh
18. Validity of cheque is
(a) Three months from date of issue
(b) Three months after the month of issue
(a) Six months from date of issue
(b) Six months after the month of issue
Where a cheque should bear two signature, the second signatory must be the
Divisional Accountant
(a) True (b) False
20. The competent authority to nominate an officer other than Divisional Accountant
as second signatory for cheque
(a) Pay & Accounts Officer (b) Superintendent Engineer
(c) Controller General of Accounts
(d) None as DA alone will second signatory.
21. Period for which cheque from date/month of its issue remains unpaid and not
surrendered for renewal/cancellation, should be cancelled
(a) Three months (b) Six months
(c) One year (d) Two years
If a cheque is not presented to bank for payment within its currency and
surrendered to Divisional Officer within 12 months from the date of issue, it shall
be revalidated by DO as special case
(a) True (b) False
23. In cases where a cheque is issued and withdrawn i.e. a fresh cheque is not
required to be issued, the cheque should be defaced and forwarded to
(a) Head of Department
(b) Accounts Branch of the division
(c) Pay & Accounts Officer (d) Chief Accounting Authority
24. When money is received by a Government Officer on behalf of Government, it
should be brought to account in the Cash Book
(a) At once
(b) Whenever money becomes due
(c) After realisation in bank scroll (d) At the end of the month
25. Receipt of money towards government dues shall be granted in
26. Final acquittance for private cheque & draft should be given
(a) At once
(b) Whenever money becomes due
(c) After clearance (d) At the end of the month
18
27. Pick the correct one
(a) Before an officer signs a receipt in CPWA Form 3 or a Cash Memo, in Form
3- A for cash actually received by him, he should see that the receipt of the
money has been duly recorded in his cash book, and in token of this check the
entry in the cash book should be initialled and dated at the same time.
(b) At the end of the day the officer issuing receipt in CPWA Form 3 or a Cash
Memo, in Form 3- A should enter the amount in cash book and balance it
(c) Both
(d) None
Earnest money in legal tender notes and Deposit-at-call receipts of Scheduled
Banks attached to tenders and returned to the contractors whose tenders are
rejected in the same month in which the tenders are opened by the Divisional
Officer, need not pass through the divisional accounts subject to other conditions.
(a) True (b) False
(i) Cheques of private individuals if accepted in payment of Government dues
should be treated as cash
(ii) When they are sent to the Bank for encashment, their classification should
be shown in the disbursement column as relevant major head.
(iii) the transactions of receipts of private cheques are frequent and numerous
the cheques may be initially entered in a “Register of cheques received and
adjusted” in Form No. C.P.W.A. 1-A and only the daily totals of receipts
and remittances entered in the Cash Book.
(iv) The above procedure will not apply in respect of Deposit-in-Call receipts
of Scheduled Banks.
(a) i and ii (b) i & iii

(c) i, ii and iii (d) All of the above
30. When Cheques accepted from private individuals are dishonoured on presentation
to the banks, the cash book should be adjusted
(a) By minus entry in debit side (b) By minus entry in credit side
(c) By minus entries on both side (d) By debit entry in credit side
(a) The Government Officer who is not in-charge of a cash book receives
money on behalf of Government at exceptional times, he should not mix it
up with the imprest or any other cash in his charge.
(b) He should pay or remit it at the earliest opportunity, to the nearest officer
having a cash book or deposit into accredited Bank accompanied by a
challan in duplicate
(c) The acknowledgement of the Bank should be forwarded immediately to the
next superior officer having a cash book.
(d) The record of the transaction will be in the correspondence and not in the
imprest account of receiving officer.
19
(a) i, ii and iii (b) i, iii and iv
(c) I, ii and iv (d) All of the above
Divisional Officer may make use of departmental cash receipts temporally for
current expenditure
(a) True (b) False
33. If the DO utilizes departmental cash receipt he must send a cheque to the bank
for the amounts so utilised before
(a) end of the next working day (b) end of the month
(c) making transfer entry
(d) submission of accounts to PAO
34. Cheque sent to bank towards adjustment of utilization of departmental cash
receipts is endorsed with
(a) Received payment from departmental cash
(b) Received cash towards debit to PWD
(c) Received payment by transfer credit to PWD
(d) Remittance to bank
When the payee signs in an Indian script, he should be required to note the
amount acknowledged in the script in the Hindi numerals in his own handwriting.
(a) True (b) False
(i) Until the acknowledgement of the payment, with all necessary particulars,
has been given by payee it is open to disbursing officer to decline to hand
him the cheque or cash, or to make a remittance to him
(ii) In cases of remittance by postal money order, the purpose of the remittance
should be briefly stated in the acknowledgement portion thereof.
(iii) In the case of article received by value payable post, the value payable
cover together with the invoice or bill showing the details of the items paid
for may be accepted as a voucher. The disbursing officer should endorse, a
note on the cover to the effect that the payment was made through the post
office and this will also cover charges for the money order commission.
(iv) A certified copy (marked Duplicate) of a receipted voucher may be
retained by the disbursing officer, should this be necessary to complete the
record of his office and the payee should be required to sign such a copy or
give a duplicate acknowledgement of the payment.

(c) I, iii and iv (d) All of the above
37. The Officer in charge of a cash book should he should enter all his remittances,
including cheques / drafts to the accredited Bank as they are made in
20
38. Cash book and Imprest cash accounts are maintained respectively in
(a) CPWA Form 1 & IA (b) CPWA Form 1 and 2
(c) CPWA Form 2 & 2A (d) CPWA Form 1 and 2A
(i) In case of bills of staff desiring payment by cash, the cheques should be
drawn by Divisional Officer or Departmental Accounts Officers declared
as Cheque Drawing Divisional Officer by their designation
(ii) The amount of each bill should be entered on the payment side in the
Column “Bank” and the amount of deduction should be simultaneously
be entered on payment side under column “Cash” and on receipt side under
column “Amount (Cash)”.
(iii) The payment on payment side should be classified under the appropriate
head of accounts. The recoveries on the receipts side should be classified
under the respective Major and Minor heads.
(iv) The amount of these cheques should be simultaneously entered in the
Subsidiary Cash Book maintained in Form G.A.R 3.
(a) i, ii and iii (b) ii, iii and iv

40. Pick the incorrect ones
(a) The cash book must be balanced on the date prescribed for closing the cash
accounts of the month.
(b) When the transactions are numerous, a weekly or daily balance is
recommended.
(c) Cash be counted whenever a balance is struck, or at convenient intervals.
The results of such intermediate counting should be recorded in the form of
a note in the body of the cash book (Column 10).
(d) The actual balance of cash in the chest should invariably be stated in the
note both in words and figures.
41. Pick the incorrect ones
(a) An entry once made in the cash book should in no circumstances be erased.
(b) If a mistake is discovered before Cash Book is closed, it should be
corrected by drawing the pen through the incorrect entry and inserting the
correct one in red ink between the lines.
(c) The disbursing officer should initial every such correction and invariably
date his initials.
(d) If the accounts of the month have been closed corrections of errors in
amount, classification or name of work, should be made on the advice of
Pay & Accounts Officer.
The disbursing officer should verify the totaling of the cash book or have this
done by some principal subordinate (other than the writer of the cash book) who
should initial (and date) it as correct
(a) True (b) False
21
43 The disbursing officer should verify the total of the postings in the “Bank”
column on the payment side by reference to
(a) Challan (b) Paying-in-slip
(c) Remittance Register
(d) counterfoils of Non- MICR cheques and record slip of MICR cheque.
44. The details of the actual balance should be recorded in CPWA
(a) Form 4 (b) Form 5
(c) Form 6 (d) Form 7
45. A certificate of the count of cash by disbursing/verifying officer, specifying both
in words and figures, should be recorded. Here the actual cash balance means
(a) Cash at chest
(b) Cash at chest and Imprest advance
(d) Cash at chest, imprest and temporary advances
46. Cash found surplus should be recorded in
(a) 0059 (b) 2059
(c) 8443 (d) 8550
47. Cash found deficient should be recorded in
(a) Miscellaneous Work Advance (b) 8550
(c) 8443 (d) 2075
48. The amount of an imprest should be kept as low as possible and should in no case
exceed
(a) Rs. 2000/- (b) Rs. 5000/-
(c) Rs. 7500/- (d) Rs. 10000/-
49. Accounting procedure when permanent imprest drawn for the first time for a
division is
(a) Debit 8671 Credit 8672 (b) Debit 8672 credit 8782
(c) Debit 8671 Credit 8782 (d) Debit 8782 Credit 8675
50. Permanent cash imprest is recouped by
(a) Debiting Office Contingency/Work
(b) Crediting office contingency/work
(c) Debiting 8671-departmental cash
(d) Crediting 8671-departmental cash
51 Accounting procedure on closure of the permanent cash imprest for a division is
(a) Debit 8671 Credit 8672 (b) Debit 8672 credit 8782
(c) Debit 8782 Credit 8672 (d) Debit 8782 Credit 8675
The account of imprest cash should be kept in single copy by the holder of imprest
in CPWA Form 2
(a) True (b) False
53. The abstract of charges for recoupment of imprest will be printed at the back of
each CPWA Form 2 and should be filled in by
(a) Divisional Accountant
(b) SDO when imprest holder receives fund from him
(c) Divisional Officer
22
(d) Both b & c as the case may be.
54. If any item in an imprest account appears to the recouping officer to be open to
objection, pick the incorrect option available to recouping officer
(a) The imprest should nevertheless be recouped in full, and the items under
objection may be entered in his cash book as “Item awaiting adjustment in
the Imprest Account under “Miscellaneous Works Advances”
(b) The imprest should not be recouped in full and the items under objection may
be deducted from the bill and entered in his cash book as “Item awaiting
adjustment in the Imprest Account under “Miscellaneous Works Advances”
(c) Amount in MWA should not be cleared until either the objection is
removed or the amount is made good by the imprest holder.
(d) None
55. Permanent Cash Imprest is maintained in CPWA Form 2 whereas Temporary
Advance is accounted for in
(a) Form 1 (b) Form 1A
(c) Form 2 (d) Form 2A
56. Accounting of temporary advance should be made as
(a) Dr. 8671 Cr 8782 (b) Dr. 8782 Cr. 8671
(b) Dr. 8782 Cr. Functional Head (d) Dr. Functional Head Cr. 8782
57. Pick the Correct one
(i) When payment of temporary advance is made it should to be recorded in
Red ink in the inner column on payment side of the cash book
(ii) As and when the disburser, renders the account of Temporary Advance the
same should be recorded in Red ink in the inner column of the Receipt side
of the Cash Book
(iii) Undisbursed amount of Temporary Advance would form part of the cash
balance if not paid in the same financial year in which refund of such
advance has been recorded in the cash Book.
(iv) If the outstanding amount thereunder is paid in subsequent month the
payment shall be classified as “By payment of undisbursed amount of
temporary advance” in the cash column of the payment side.
(a) i, ii and iii (b) i, ii, & iv

(c) ii, iii, and iv (d) All of the above
58. Divisional officers may draw advances for Republic Day, Independence Day
Celebration or for any other contingency on Contingent Abstract Bill in GAR
Form-31. The adjustment of such advance under the proper Head of Account
should be made in GAR Form-32 within
(a) 7 days (b) 15 days
(c) one month (d) Three months
59. Cash taken out of the chest by the disbursing officer himself to take payment at a
distance shall be adjusted within
(a) 7 days (b) 15 days
(c) one month (d) Three months
23
60. Cheque drawing DDO will send their annual requisition for issue of all categories
of cheque to
(a) Accredited bank (b) Pay & Accounts Officer
(c) Printing Press Nashik (d) RBI Central Office, Nagpur
61. Government cheques have been put into
(a) Two categories (b) Three categories
(c) Four categories (d) Six categories
62. Pick the incorrect one
(a) The concerned Pay and Accounts will consolidate Division-wise
requirement of all the CDDOs along with his own for onward transmission
to the accredited Bank with the direction to deliver the required number of
Cheque books directly to CDDOs/PAOs under intimation to him.
(b) Pay & Accounts Offices of the Divisions will endorse a copy of this
requisition to their Principal Accounts Office.
(c) The cost of printing, binding, packaging and despatch etc. of Cheque Books
will be borne by the Division and Pay and Accounts Office concerned
(d) Stock Register of Cheque Books in CAM Form 1 is to be maintained by
Divisional Offices / P.A.O.’s of the Division.
63. CDDOs will intimate the first serial number of cheque of all the three categories
of Cheque Books from the first day of their use to their
(a) Accredited bank (b) Principal Accounts Officer
(c) Accounts Branch of the Division (d) PAO
64. Pay and Account Officer and Principal Accounts Officer will reconcile
CDDO/PAO-wise issue of cheque
(a) Monthly (b) Quarterly
(c) Six monthly (d) Yearly
The reconciliation statement of CDDO/PAO-wise issue of cheque details shall be
submitted__________ on__________ of the following month
(a) Dy. CGA/CGA, 10th (b) Dy. CA/CA, 10th
(c) Dy. CGA/CGA, 15th (b) Dy. CA/CA, 15th
66. Receipt Books (Form 3) and Cash Memo Books (Form 3-A) required for use in
the Divisional Offices are obtained from
(a) Circle Office (b) Pay and Accounts Office
(c) Central Forms Stores, Kolkata (d) Printing Press, Nashik
(a) Public money in the department should be kept in strong treasure chest
secured by two locks of different patterns.
(b) All the keys of the same lock must be kept in the same person’s custody
and the keys of one lock should be kept apart from the keys of the other
lock and in different person’s custody.
(c) When there is a guard, the daffadar or other petty officer of the guard
should usually be the custodian of one set of keys and he must always be
present when the chest is opened and until it is again locked.
24
(d) Whenever cashier is attached to a division the keys of one of the locks of
the treasure chest will necessarily remain in his possession.
(a) i, ii and iii (b) I, iii and iv

68. A duplicate key register should be maintained and the keys should be sent for,
examined and returned under fresh sea once a year, in the month of
(a) March (b) April
(c) May (d) September
69. State whether True or False
One cashier may make the cash payments of his Division on which strength he is
borne and may not be allowed to make cash payment of two or more Divisions
wherever such an arrangement is found to be practicable.
(a) True (b) False
Each CE will give___________ projection of expenditure & receipt to__________
(a) Monthly, DG (Works) (b) Quarterly, DG (Works)
(c) Monthly, PAO (d) Quarterly, PAO
71. DG (Works) will give a Division-wise consolidated expenditure and receipt
projection to
(b) Controller General of Accounts (c) Principal Accounts Officer
(d) Ministry of Urban Development
72 Fill in the blanks
Cases of default in reconciliation of expenditure with PAO concerned shall be
reported by CE to___________ in the month of __________and thereafter
(a) DG (Works), April (b) DG (Works), October
(c) Chief Controller of Accounts, October
(d) Chief Controller of Accounts, October
73. Payment of the bills of SE and CE will be made by
(a) Division (b) DG (Works)
(c) Principal Accounts Officer (d) PAO
74. The proposal for which LoC can be submitted direct to LoC Cell?
(a) Second (b) Third
(c) Fourth (d) Fifth
75. LoC requests received by the PAO will be submitted to Headquarters within
(a) 7 days of receipt (b) 10 days of receipt
(c) 15 days of receipt (d) One month of receipt
76. If desired by the division, LoC for full amount will be released by LoC cell in
respect of works of
(a) Ministry of Home Affairs & Defence
(b) Ministry of Home Affairs & Railways
(c) Ministry of Defence & Railways (d) Ministry of Railways & Post
25
77. State whether True or False
LOC for the full amount of deposit in respect of Deposit works which are
permissible in the system (from autonomous bodies etc.) will be released.
Departmental charges will be presumed to be leviable/ deductible from the LOC
amount unless the EE specifically suggests with reasons that no such deduction
be made.
(a) True (b) False
26
ANSWER
Q. Answer Q. Answer
No No.
1 C 40 C
2 C 41 D (correction by transfer entry)
3 D 42 A
4 A 43 D
5 B (in the beginning of the FY) 44 B
6 C 45 A
7 B 46 C
nd th rd th th
8 C (2 -by 10 June, 3 -by Oct, 5 -by 15 47 A
Mar)
9 C 48 B
10 C 49 B
11 D 50 A
12 C 51 C
13 D 52 B (in duplicate)
14 B 53 D
15 C (less than 70 installments) 54 B
16 A 55 C
17 C 56 B
18 A 57 B
19 B 58 C
20 C 59 C
21 B 60 B
22 B 61 B
23 C 62 C
24 A 63 B
25 B 64 D
26 C 65 B
27 A (same day and not same month) 66 C
28 B 67 D
29 B ii-remittance to bank in place of 68 B
classification
iv- applies to deposit at call receipt of sch
Bank
30 C 69 B
31 D 70 B
32 A 71 A
33 B 72 B
34 C 73 D
35 B (International not Hindi numeral) 74 A
36 C (payee not required to sign duplicate 75 A
copy)
37 A 76 A
38 B 77 A
39 D
27
CHAPTER 6: STORE
1. Pick the incorrect regarding general administration of store
(a) The acquisition of stores
(b) Their custody and distribution according to the requirements of works
(c) Manufacture and workshop
(d) Their disposal.
2. Any breach of rule of store administration constitutes a serious irregularity, which
will be brought prominently to the notice of the appropriate authority concerned
of the CPWD by
(c) Store Superintendent (d) PAO
3. An intimation to notice of breach of rule of store administration shall be sent to
(a) SE (b) DG (Works)
(c) Chief Controller of Accounts (d) PAO
4. As per the fundamental principle of store cost of acquisition of store shall be
debited to
(a) Suspense Account (b) Particular work
(b) Contractor ledger (d) Measurement book
When store are not brought or issue to a specific work, it should be accounted for
in Suspense Accounts
(a) True (b) False
7. Tools and plant required for general use of the division shall be debited to minor
head Machinery and Equipment under
(a) 2059 (b) 4059
(c) Particular work (d) 8658
7. Tools and plant required for a specific work of the division shall be debited to
(a) 2059 (b) 4059
(c) Work concerned (d) 8658
8. Road metal required for the maintenance of a road or section of a road is debited
at once to the sub-head “Maintenance and Repairs’ subordinate to the relevant
Minor Head under the Major Head
(a) 1054 (b) 3054
(c) 5054 (d) 0042
9. When road metal is acquired specially for use in the construction of a road or
other work, its cost is debited to
(a) 1054 (b) 3054
(c) 5054 (d) 0042
10. The classes of store in a Public Works Division are
(a) Two (b) Three
(c) Four (d) Five
11. Pick out the incorrect one
(a) Four classes of store fall into two distinct categories
(b) These two distinct categories are suspense and final head
28
(c) Suspense head includes stock
(d) Final head includes tools and plant, road metal and machinery brought at
site by the Contractor
(a) Stock accounts may be maintained in a sub-divisional Office, even though
the officer in charge is not authorized to keep a cash account in Form I.
(b) A separate account should be kept in the Divisional Office of any stock
which is directly under the charge of the Divisional Officer or of an officer
under his orders and not under the orders of a sub-divisional Officer.
(c) Both (d) Neither
13. To ensure accuracy of posting of all transactions and facilitate the preparation and
valuation of indents, the list of materials in stock, showing their correct description
and identifying numbers is called
(a) Priced List (b) Priced Vocabulary of Stores
(c) Priced Store Ledger (d) Catalogue
14. Issue rate in Priced Vocabulary of Stores is filled in by
(a) Division (b) Sub-Division
(c) DG (Works) (d) Ministry/Department
Priced vocabularies of Stores should be kept up-to-date by issue of correction slips
as and when necessary.
(a) True (b) False
16. Pick the incorrect regarding the sources of receipts of material in aPWD
(a) Suppliers in India or Abroad.
(b) Other sub-Divisions, Divisions or departments
(c) Manufacture, Works, buildings, etc.
(d) Donation, grants and contribution
17. The record of the detailed count or measurement or weighment of material
received should be kept in CPWA
(a) Form 8 (b) Form 8-A
18. The total of number or quantity received should be entered in
(a) The Bin Card, Form 8 (b) Good Received Sheet 8A
(b) Priced store Ledger 12 (d) Works Abstract
19. Good Receipt sheet is maintained in CPWA
(a) Form 8 (b) Form 8-A
Acknowledgement a supplier for stores received from him can be signed only by
the Divisional Officer, Divisional Accountant or Sub-divisional Officer.
(a) True (b) False
21. Receipt of tools and plant, the item should be brought in “Tools and Plant
Received Sheet” in CPWA
29
(i) The Goods Received Sheets will be printed in the form of booklets and will
be duly machine-numbered, with the office copy intact and other perforated.
(ii) These will be prepared in triplicate.
(iii) One copy being retained by the store keeper and the other two sent to the
sub-divisional Office.
(iv) Out of these two, one copy will be passed on to the Accounts Branch and
the other to the Divisional Office for posting the Priced Stores Ledger and
making payments.
(a) i, ii, and iii (b) i, iii and iv

23. All the booklets containing the Goods Received Sheets should be numbered
serially and a register of them should be maintained in CPWA in
(a) Form 12 (b) Form 12 – A
24. All the booklets containing the Goods Received Sheets should be numbered
serially and a register of them should be maintained in
(a) Sub-Division Office (b) Superintendent of store
(c) Accounts Branch (d) Divisional Office
A similar register of Good Received Sheet booklets should also be maintained in the
Sub-divisional Office showing the names of subordinates to whom the booklets
are issued. Those no longer in use should be withdrawn promptly even though
not completely written up.
(a) True (b) False
26. The materials should be issued only on receipt of an indent (Form 7) signed by
(a) Store Keeper (b) Store Superintendent
(c) SDO/DO (d) DDO
(i) Indents will be printed in the form of booklets and will be duly machine
numbered
(ii) Booklet should kept in stock by the Sub-Divisional Officer, who issues the
indent books stamped with stamp of his office.
(iii) Indents should be prepared in quintuplicate
(iv) A record of the stores indented should be simultaneously kept in the
Register of Indents Form 7-A.

(c) ii, iii, iv (d) All of the above
The first copy of the indent should be retained as the office copy and the other four
(which should be marked “original”, “duplicate” and so on) presented to the
Supplying Division
(a) True (b) False
30
29. Which copies of indents are sent by supplying division to Divisional Office?
(a) Second & third (b) Third & fourth
(d) Third & fifth (d) Fourth & fifth
30. To keep a watch on the materials issued to works and to avoid excessive issues of
materials to contractors a register in Form to be kept
(a) CPWA 33 (b) CPWA 34
(c) CPWA 34A (d) CPWA 35
31. A chronological record of the Receipt, Issues and the running balance of each
article of stock will be kept in the Bin Card in CPWA
(a) Form 7A (b) Form 8
(c) Form 8A (d) Form 10
32. All the Bin Cards should be serially numbered and a register of them should be
maintained in Form
(a) Form 8B (b) Form 10
(c) Form 12 A (d) Form 12 B
33. The Divisional Officer should arrange to have the balances as per Bin Cards
verified periodically with those shown in the Priced Stores Ledger. This
verification should in any case be conducted
(a) before any item is taken up for physical verification
(b) after any item is taken up for physical verification
(c) Monthly (d) Yearly
34. Completed Bin card should be
(a) kept in SDO as record (b) Retuned to DO
(c) Tagged with new Bin card (d) Returned to Accounts Branch
35. Discrepancies revealed should be pointed out to SDO in connection with checking
of entries of competedCard with
(a) Stock book (b) Priced Store Ledger
(c) Good Received Sheet (d) Summary of Indents
(a) Issue rate on the basis of no ultimate profit or loss in stock account
(b) It should provide beyond the original price paid and cost of carriage,
storage charges etc.
(c) Issue rate of cement, steel and any other items in contract should be higher
than the market rate.
(d) It is not necessary that the Issue Rate for an item should be the same in all
sub-divisions, but a uniform rate should ordinarily be prescribed for all
localities in a sub-division.
37. Pick the Incorrect one
(a) Issue rate should be worked out to nearest rupees.
(b) It is fixed in the beginning of the year and remain constant throughout that
year.
(c) It should be kept within market price
(d) In the case of controlled articles as and when decided by the Government
like Cement, Steel etc., the Issue Rate should be revised whenever there is
a change in the controlled price.
31
38. If the Issue Rate of an article of stock is appreciably less than the market rate, the
Issues to contractors other than those on finished rate shall be made at
(a) Issue rates (b) Analysed rates
(d) Market rates (d) Higher than marker rates
39. If the Issue Rate of an article of stock is appreciably less than the market rate, the
Issues to other divisions and departments shall be made at
(a) Issue rates (b) Higher than Issue rates
(d) Market rates (d) Analysed rates
40. The expenditure on storage in PWD should be debited to
(a) 2059 (b) 4059
(c) Both a & b as the case may be (d) 8658
41. The amount of recoveries effected for the year on account of storage for store on
suspense account is accounted for in
(a) Credit 0059 (b) Debit 0059
(c) Credit 2059 (d) Debit 2059
42. The amount of recoveries effected for the year on account of storage for store on
a particular work account is accounted for in
(a) Credit 4000 (b) Debit 4059
(c) Minus credit 4000 (d) Minus debit 4059
A suitable percentage bases on expenditure on account of these charges of
the_________ should be fixed annually and added to issue rate.
(a) Previous year (b) Last two years
(c) Last three years (d) Last five years
44. In support of every sale of store for Divisional Officer to effect recovery, a sale
Account in Form 19 should be prepared by
(a) Sub-division (b) Division office
(c) Store superintendent (d) Accounts branch
45. Percentage charged on account of Supervision Charges that is in addition to the
value of stock including storage charges shall be
(a) 5% (b) 7.5%
(c) 10% (d) 15%
46. Amount recovered on account of Supervision charges should be treated as
(a) receipt on account of stock
(b) Revenue /capital receipt as the case (c) Misc. deposit
(d) Misc. receipt
47. Extra charges when paid or adjusted on account of purchase of material should be
entered in
(a) Column 11 of Bin card
(b) Column 11 of Priced Store Ledger
(c) Column 11 of Good Received Sheet
(d) Column 11 of Work Abstract
32
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 adopted for bringing the liabilities under the Minor Head
– Material Purchase Settlement Suspense Account below the Major Head “8658 –
Suspense Accounts and also for the completion and closing of the Priced
Stores Ledger.
(a) True (b) False
49. The copy of the indent will be used for posting the Priced Stores Ledger and the
Division-wise Register of Transactions adjusted under the head “Cash Settlement
Suspense Account”
(a) Second (b) Third
(c) Fourth (d) Fifth
50. The receipt and issue transactions of store of entire division should be abstracted
respectively in
(a) CPWA Form 9 & 10 (b) CPWA Form 9 & 12
(c) CPWA Form 10 & 12 (d) CPWA Form 11 & 13
51. Summary of stock receipt (Form 9) and Summary of Indent (Form 10) should be
posted on a
Daily basis (b) Weekly basis
Monthly basis (d) Yearly basis (a)
(c)
CPWA forms 9 & 10 should be posted daily in the Divisional Office from the
copies of Goods Received Sheets and the Indents, the entries being made in
respect of quantity and value.
(a) True (b) False
53. The total value of receipts and issues as brought out in these Summaries should be
reconciled with the corresponding monthly total of the
(a) Bin Card (b) Priced Stores Ledger
(c) Priced Vocabulary of Store (d) Monthly Accounts
(a) The receipts the value of which cannot be adjusted in the accounts of the
month in which the actual transactions take place should be accounted for in the
Summaries under the suspense Minor head “Material Purchase Settlement
Suspense Account” under the Major Head “8658 – Suspense Accounts”
(b) The issues the value of which cannot be adjusted in the accounts of the
month in which the actual transactions take place should be accounted for in the
Summaries and sub-head “Miscellaneous Public Works Advances under the
Minor head 799- Suspense below the Major Head of Account respectively.
(c) Both
(d) None
Those receipts and issues of the month which represent transactions, the value of
which is brought to account in the same moth through the cash book or transfer
entries should be separated from transactions not so brought to account.
33
(a) True (b) False
56. The Account to record day to day transactions relating to each item of stock is
called
(a) Bin card (b) Priced store ledger
(c) Summary of indent (d) Summary of receipts
57. Priced store ledger is maintained in the
(a) SD Office (b) Divisional Office
(c) Store (d) Accounts branch
When abstracting the transactions recorded in the Goods Received Sheets and
Indents, care should be taken to observe strictly the prescribed accounts
classification. It is sufficient to enter the nomenclature of the Major Head affected
and the minor and detailed heads at discretion may also be stated.
(a) True (b) False
59. Pick the Correct one
(i) Priced Stores Ledger, which will have different sections or sets of pages
for different articles of stock with columns for receipts, issues and balances
for both quantities and values.
(ii) All items of receipts and issues will be entered in the Ledger from the
copies of Goods Received Sheets and the Indents which are received daily
from the Sub-divisions
(iii) At the end of day’s postings, the balances under each article should be
worked out in respect of quantities as well as values.
(iv) The ledger should be closed daily

60. The amount of excess or short-fall representing the differences in values due to
revision of rates etc., should be worked out
(a) Monthly (b) Quarterly
(c) Half-yearly (d) Annually
61. Excess on adjustment of store in revenue division/account should be accounted for
in
(a) Revenue receipt (b) Stock receipt
(c) Reduction in expenditure (d) Capital receipt
62. Excess on adjustment of store in capital or construction division/account should be
accounted for in
(a) Revenue receipt (b) Stock receipt
(c) Reduction in expenditure of capital A/C
(d) Capital receipt
63. Loss on adjustment of store shall be accounted for in
(a) Misc. Work Advance (b) Misc. Expenditure
(c) Misc. Stock issue (d) Civil advances
34
64. A physical verification of all stores shall be made at least once in every
(a) Month (b) Quarter
(c) Year (d) Period of work/project
(a) The custodian, ledger keeper or the Accountant of the Stores to be verified,
Shall not be entrusted for physical verification of stores
(b) Who is not conversant with the classification, nomenclature and technique
of the particular classes of stores to be verified, Shall not be entrusted for
physical verification of stores
(c) The book balance must be set right by the Verifying Officer, treating a
surplus as a receipt and a deficit as an Issue, with a suitable remark.
(d) The value of stores found surplus or deficient should be credited at once as
a revenue receipt or a receipt on capital account, as the case may be or
debit to the final heads respectively.
65A. Corrections of errors in respect of store discovered after the accounts of the
month are closed, should, when permissible, be made
(a) by making entries of values without quantities in the Stock accounts of the
current month
(b) by making entries of quantities without values in the Stock accounts of the
current month
(c) by making entries of values and quantities in the Stock accounts of the
current month.
(d) No entry to be made
65B. Transfer entry is required to be prepared in following cases except
(a) When quantities are found surplus or short, either as the result of stock-
taking or Otherwise
(b) When issue Rates have to be raised or lowered
(c) When stores of any description become unserviceable and have, therefore,
to be removed from stock.
(d) When stores declared to be in excess of requirements
(i) Tools and plant of a division are of three kinds
(ii) General or ordinary those required for general use of the division
(iii) Special machine and equipment those required for a particular work
(iv) Machinery brought on site by the contractor

(c) ii and iii (d) All of the above
67. The cost of supply, repair and carriage cost for general use pertaining to tools and
plant is charged to minor head
(a) Machinery (b) Tools and plant
(c) Work contingency (d) Work concerned
35
68. The cost of supply, repair and carriage cost for specific use on a work pertaining
to tools and plant is charged to
(a) Machinery (b) Tools and plant
(c) Work contingency (d) Work concerned
69. Numerical accounts of tools and plant of general as well as specific categories
should be kept in each
(a) Subdivision (b) Division
(c) Accounts Branch (d) Workshop
70. Good Received Sheet Form 13 in respect of tools and plant should be prepared in
(a) Duplicate (b) Triplicate
(d) Quadruplicate (d) Quintuplicate
(i) One copy of Form 13being retained by the Store keeper or Junior Engineer
or Sectional officer and the other two sent to the Sub-divisional Officer
(ii) SDO will retain one copy for posting the Tools and Plant Ledger and pass
on the other to the Divisional Officer for making necessary payment or
adjustment of values
(iii) The entries in Form 13 in respect of the receipt back of articles lent or sent
out should be distinguished from others by a suitable remark with a
reference to the original entries in the Tools and Plant Received Sheets.
(iv) A register showing the receipt, issue and return of the booklets containing
Tools and Plant Received Sheets should be maintained in the Divisional
and the Sub-divisional Offices

(c) i, iii and iv (d) All of the above
(a) The articles of Tools and Plant should be issued only on receipt of
requisition known as Tools and Plant Indent, Form 14.
(b) The indent should be signed by the Divisional or the Sub-divisional Officer.
(c) In the case of cash sales, unstamped but dated acknowledgements must be
obtained.
(d) When tools and plant are lent to contractors, acknowledgements should
further set forth the valuation of all articles lent as determined by the Sub-
divisional Officer.
220. The Indent for tools and plants should be prepared in
(a) Single (b) Duplicate
(c) Triplicate (d) Quadruplicate
74. Tools and plant ledger in CPWA Form 15 is maintained by
(a) Store keeper (b) SDO
(c) DO (d) Accounts branch
74A. Tools and plants is maintained in three parts. Pick the incorrect one
(a) Article in hand (b) Article temporary lent out
(c) Article temporary received (d) Shortage awaiting adjustment
36
75. The whole cost of carriage of all Government tents belonging to Executive and
Revenue Officers should be debited
(a) Work contingency (b) Office contingency
(c) Misc. Expenditure (d) Machinery and Equipment
76. If the amount of sale of tools and plant is not recovered within the month in
which the articles are delivered, it should be charged to
(a) Part III of Tools and plant Ledger (b) Misc. Work Advances
(c) Civil Advances (d) Contingent expenditure
It is permissible to write-back the cost of special tools and plant in anticipation of
the possibility of the articles being utilized on another work or project at some
distant date.
(a) True (b) False
No articles can be removed from the numerical accounts on the plea that the
accounts of the work to which the cost of the articles was debited have been closed
until they are actually sold or transferred, or they having become unserviceable,
their write off is sanctioned.
(a) True (b) False
79. The article found surplus and deficient should be registered respectively in
(a) Part I and II (b) Part I & III
(c) Part II and III (d) None
(a) If the deficiencies are made good in kind, the receipt or recovery should be
shown in the Tools and Plant Received Sheet, Form 13, without making
any entry in the quantity columns, and, when posting the transaction in the
Ledger Form 15, the articles received should not be entered in Part I, but
taken (with a suitable remark) direct to Part III, in clearance of the items
outstanding therein.
(b) If the deficiencies are made good by recovery of cost or their write-off is
sanctioned the articles should be shown, as issued in the Tools and Plant
Indent Form 14, with a suitable remark, and when this entry is transcribed
into the Ledger Form 15, it should not only be entered in Part I in the
ordinary way, but also entered with a suitable remark in Part III, as in the
case (c), thus clearing the items outstanding therein.
(c) Both
(d) Neither
81. A quantity account of it should be maintained in Form 16, “Statement of
Receipts, Issues and Balances of Road Metal” in the
(a) Sub-divisional Office (b) Divisional Office
82. Copies on loose sheets of Form 16 shall be submitted to the Divisional Office
(a) Daily (b) Weekly
(c) Fortnightly (d) Monthly
37
83. Copies on loose sheets of Form 16 shall be submitted monthly to the Divisional
Office within
(a) 5 days of the submission of the monthly accounts.
(b) 7 days of the submission of the monthly accounts.
(c) 15 days of the submission of the monthly accounts.
(d) 7one month of the submission of the monthly accounts.
84. Receipt, disposal and balance of road metal of each kind in CPWA Form 16
should show as
(a) Feet by feet (b) Meter by meter
(c) kilometer by kilometer (d) ton by ton
(a) The balance of metal in each kilometer should be shown, whether there are
any transactions on it during the month or not.
(b) Consolidated Statements should ordinarily be kept for metal collected for
annual repairs, for renewals and for petty repairs.
(c) Both
(d) None
86. Road metal found surplus should be brought in the quantity account
(a) At once
(b) After approval of survey report
(c) At the time of monthly account (d) Before submission of account
87. In case of road metal found deficient, a red ink remarks is recorded at once and
the quantity is removed
(a) At once
(b) After recovery or receipt of value
(c) After sanction to write off (d) Both b & c
88. A rate-book or Schedule of Rates showing the lowest rate at which metal can be
supplied to the road-side throughout the division in Form 17, should be kept in
(a) Sub-divisional Office (b) Divisional Office
90. Pick the incorrect one regarding Land is acquired for extracting road metal
primarily intended for:-
(a) the maintenance of an existing road
(b) the construction of a new road
(c) the raising in class of an existing road
(d) Mining of natural resources
(i) When the charges do not exceed Rs.1000, the amount should be debited
direct to Maintenance and repairs” for the maintenance of an existing road
or to “Construction” for the construction of a new road or the raising in
class of an existing road accordingly
(ii) 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 “Land, Kilns, etc” of the Stock Account
38
(iii) This sub-head should be gradually relieved, by debit to the collection
estimates of each year
(iv) When the charges exceed Rs.1000 and the road metal is required for the
purpose of construction of a new road or raising in class of an existing
road, the Divisional Officer should charge direct to the original work
concerned such portion of the cost as is proper. The balance, if any, should
be debited to the sub-head should eventually be cleared by debit to
“Maintenance & Repairs”

Materials obtained specially for a work is under Special tools and plant charged
to works do not fall under the category “materials charged to works
(a) True (b) False
39
Ques. Answer with remarks and para, if any
No
1 C (7.1.1)
2 A (7.1.3)
3 C (7.1.3)
4 B (7.1.4 a)
5 A (7.1.4 a)
6 A
7 C
8 B (7.1.4 C)
9 C
10 C (7.1.5)
11 D (7.1.5)
12 C (7.2.2)
13 B (7.2.3)
14 A (7.2.3)
15 A (7.2.3)
16 D (7.2.4)
17 B (7.2.5)
18 A (7.2.5)
19 B (7.2.5)
20 B Only SDO/DO and not DA (7.2.5)
21 C (note below 7.2.5)
22 A one copy to supplier and not to Accounts Branch (7.2.6)
23 B (7.2.8)
24 D (7.2.8)
25 A (Note below 7.2.8)
26 C (7.2.9)
27 B Kept in stock by DO and not SDO (7.2.10)
28 B Fifth copy is retained not the first (7.2.10)
29 D (7.2.11)
30 D (7.2.10_3)
31 B (7.2.12)
32 D (7.2.12_2)
33 A (7.2.14)
34 B (7.2.15)
35 B (7.2.15)
36 C should not less than the market rate (7.2.19)
37 B (7.2.20)
38 C (7.2.21_a)
39 B (7.2.21_b)
40 C (7.2.22_2)
41 A (7.2.22_3)
42 D tantamount to deduct receipt and recoveries on capital account (7.2.22_3)
40
43 A (7.2.23)
44 A (Note below 7.2.24_a)
45 C (7.2.24_c)
46 B (7.2.24_c)
47 C (7.2.25)
49 B 4th copy sent to indenting unit in due course (7.2.26)
50 A (7.2.29)
51 A (7.2.29)
52 B only in respect of value and not quantity (7.2.29)
53 B (7.2.29)
54 C (Note below 7.2.29)
56 B (7.2.31)
57 D (7.2.31)
58 B Minor/detailed needs to be specified and only major head (7.2.30)
59 A closed monthly (7.2.33)
60 D at the end of each year (7.2.34)
61 A (7.2.34)
62 C (7.2.34)
63 A
64 C (7.2.35_a)
65 D deficient to MWA at once and to final head after sanction (7.2.35_c,
7.2.36_a & b)
65A A (7.2.38)
65B D (7.2.39 & 41)
66 C T&P are of two kind mentioned in (ii) and (iii) (7.3.1)
67 B (7.3.1)
68 D (7.3.1)
69 A (7.3.2)
70 A (7.3.4)
71 D (7.3.4 and note 1 & 2 below it)
72 C the condition applies to except in cash sale cases (7.3.5)
73 C (7.3.6)
74 B (7.3.7)
74A C (7.3.7)
75 D (7.3.12)
76 B (7.3.13)
77 B not permissible (7.3.15_2)
78 A (Note below 7.3.15_2)
79 B (7.3.17)
80 C (7.3.17_c & d)
81 A (7.4.1)
82 D (7.4.1)
41
83 C (7.4.1)
84 C (Note 2 below 7.4.1)
85 A separate and not consolidate statements is kept (Note 3 below 7.4.1)
86 A (7.4.3)
87 D (7.4.3)
88 B (7.4.4)
89 D (7.4.5)
90 D (7.4.5_a to c)
91 A (7.5.1)
42
CHAPTER 7: TRANSFER ENTRY
1. An entry intended to transfer an item of receipt or charge from the account of a

work in progress or a regular head of account to the account of another work or
head
(a) Book transfer (b) Transfer entry
(c) Contra entry (d) Supplementary entry
2. Pick the incorrect regarding transfer entry
(a) In order to correct an error of classification in the original accounts
(b) To adjust, by debit or credit to the proper head of account (or work), an
item outstanding under a suspense account or under a debt, deposit or
remittance head
(c) To bring to account certain classes of transactions which do not pass
through the cash or stock account
(d) To respond to a remittance transaction advised by the Accounts Officer for
the corresponding debit or credit to the Remittance head has already been
appeared in the accounts
3. Pick the correct one in respect of need of a transfer entry
(i) for adjusting PAO Memos received from PAO of the Division in case of
purchase made through DGS&D
(ii) for credit to “P.W. Deposit” on account of balances due to contractors on
closed accounts
(iii) for credit to Revenue heads on account of revenue not recovered in cash
excluding lapsed Deposits
(iv) for original debits or credits to Remittance heads based on transactions not
appearing in cash or stock accounts, e.g. transfer of tools and plant to another
department or Government when the value is recoverable from them
(v) for credit to the heads concerned of the several percentages leviable under
the rules, e.g., those on account of supervision (when not recovered in
cash), establishment, tools and plant and workshop charges
(a) i, ii,iii and iv (b) i, ii, iii and v

(c) ii, ii, iv and v (d) All of the above
4. For adjusting PAO Memos received from PAO of the Division in case of
purchase made through DGS&D, action taken in division as under
(a) Debit or minus credit to Sub-head “Purchases pending payment /
adjustment” under the minor head “129 - Material Purchase Settlement
Suspense Account” below the Major Head “8658 and credit to Sub-head
“Payment for purchases through DGS&D” under the minor head “129 -
Material Purchase Settlement Suspense Account” below the Major Head
“8658 - Suspense Accounts”.
(b) Debit or minus credit to Sub-head “Payment for purchases through
DGS&D” under the minor head “129 - Material Purchase Settlement
Suspense Account” below the Major Head “8658 - Suspense Accounts and
credit to Sub-head “Purchases pending payment / adjustment” under the
43
minor head “129 - Material Purchase Settlement Suspense Account” below
the Major Head “8658
(c) Debit the minor head “129 - Material Purchase Settlement Suspense
Account” below the Major Head “8658 and credit the suspense head Stock
or work as the case may under functional major head.
(d) No action is required at division as settlement to be made by the PAO.
5. Transfer entry is required in order to relieve the account of a work in progress of

given class. Pick the incorrect one
(a) Items which have ceased to be debitable to the estimate for work
(b) Suspense charges which can no longer be kept within the accounts of the
work. Such transfer entries are necessary either when the accounts of any
contractor or of the work itself are to be closed, or when any recoveries
(otherwise than in cash) have become due, e.g., by the transfer of stores to
any other work or account.
(c) None
(d) Both
6. To effect periodical adjustments such as (a) annual adjustment to credit to the head
“8009” GPF an amount equal to total of interest accruing and afforded to various
Group ‘D’ and Work Charged establishment accounts by contra debit to the head
(a) 0049 (b) 2049
(d) 4049 (d) 2075
(i) If an item which properly belongs to a revenue or expenditure head is
wrongly classified under another revenue or expenditure head in the
accounts, the error may be corrected at any time before the accounts of the
year are closed by proposing a transfer entry
(ii) In case the error in above case detected after the accounts are closed, no
correction is admissible, it being sufficient to make a suitable note of error
against the original entry.
(iii) If, however, the error affects the receipts and disbursements of another
Government or the transactions of a commercial department, it should be
corrected by transfer in all cases as soon as the error is discovered.
(iv) An error which affects a debt, deposit, suspense or remittance head must be
corrected by transfer, however, old may be subject to minimum amount of
error involved exceeds Rs. 100/-.

An error which affects a debt, deposit, suspense or remittance head and accounts of
the year in which the error takes place are not closed, the correction should be made
by the removal (through minus entry) of the item from the head under which
it was wrongly taken to that to which it properly
a) True (b) False
44
9. If the accounts of the year in which the error takes place are closed, then the
following procedure may be adopted are as under. Pick the incorrect one
(a) an item taken to one debt, deposit, suspense or remittance head instead of
another – the correction should be made by transfer from the one to the other.
(b) an item credited to a debt, deposit, suspense or remittance head instead of
to a revenue head; or debited to a debt, deposit, suspense or remittance
head instead of to an expenditure head – the correction should be made by
transfer to the head under which it should originally have appeared.
(c) an item credited to a revenue head instead of to a debt, deposit, suspense or
remittance head – correction should be made by debiting expenditure head
and crediting the proper head.
(d) an item debited to an expenditure head instead of a debt, deposit, suspense
or remittance head – correction should be made by debiting the proper
head and crediting the relevant departmental receipt head
10. In case of a department not having corresponding receipt head to credit the
amount or error or otherwise, the credit should be made to the major head
(a) 0070 (b) 0075
(c) 8443 (d) 4000
11. When the correction affects a head for which budget provision is obtained, the
correction transfer may be effected under the head concerned without affecting the
actual expenditure by affording
(a) Contra entry (b) debit or minus debit
(c) plus credit or minus credit (d) debit
(a) When a correction is permissible it should be made by a formal transfer entry
(b) When it is not permissible, a suitable note of it should be made in the
account concerned.
(c) All corrections in accounts, which may be advised by the Accounts Officer
should after verification, be carried out in all relevant records in red ink
and attested by the dated initials of the Divisional Officer.
(d) A reference to the audit note or other advice should also be noted against
the correction.
13. For every transfer entry there must either be an authority in Form
(a) C.A.M. 34. (b) C.A.M. 35.
(c) C.A.M. 51. (a) C.A.M. 53.
(i) Orders recorded on Survey Report, Form 18, and final bill of contractor’s
closed account placed under Public Works Deposits are treated as Transfer
Entry Order
(ii) In cases in which the Transfer Entry Order is not required to be submitted
to the Accounts Officer with the Monthly the necessary order, if not
initialed by a Sub-divisional Officer may be signified by the Divisional
Officer’s initials against the entry in the Transfer Entry Book.
(iii) A single transfer entry may cover a number of adjustments and corrections,
provided that all the necessary particulars are set forth in respect of each.
45
(iv) On one side of every transfer entry, there may be more than one major
head and there may be a debit or credit to various other heads or vice versa.
(c) i, iii an iv (d) All of the above
A Transfer Entry Order may be initiated by the Sub-divisional Officer for the cases
which comes under his cognizance.
(a) True (b) False
16. Transfer Entry Order in respect of transactions under the cognizance of Sub-
Divisional Officer and so initialed and proposed by him Sub-divisional are
countersigned by
(a) SDO himself (b) Divisional Officer
(c) Divisional Accountant (d) Accounts Office.
In cases of corrections involving a reduction in the charges against the estimate of
work It is sufficient to state that the charges were erroneously classified previously
and not essential to put forth full particulars of the vouchers and accounts and
circumstances in which the charges were allocated wrongly under the estimate
for the work are set forth clearly
(a) True (b) False.
18. All transfer entries prepared during a month should be entered in the Transfer
Entry Number Book in
(a) Form CAM 34. (b) Form CAM 35.
(c) Form CAM 53. (d) Form CAM 54.
19. Summary of Transfer Entries is prepared in
(a) Form CAM 36 (b) Form CAM 39
(b) Form CAM 55 (d) Form CAM 57
20. As and when approved, transfer entries should be posted individually against the
respective heads of account affected into columns of Form CAM 35.
(a) 1&2 (b) 2 & 3
(c) 1&3 (d) 1, 2 & 3
21. The total monthly effect against each head of account separately under debit and
credit columns should be worked out and posted into money columns of Form
CAM 35 in columns.
(a) 3&4 (b) 4 & 5
(c) 5&6 (d) 8 & 9
22. The figures appearing in which columns of CAM 35 against each head of account
should be posted against the corresponding head of account in the departmental
classified abstract in the appropriate column.
(a) 1&2 (b) 3 & 4
(c) 4&5 (d) 5 & 6
(a) No transfer should be made from one sub-head to another in the accounts of a
work except on the authority of a formal Transfer Entry Order prepared in
accordance with the procedure prescribed in this chapter and approved by
46
the Divisional Officer. The order should be filed with the Works Abstract for the
month in which the transfer is effected and it should not be entered in the
Transfer Entry Book.
(b) The transfer entry orders prepared for the clearance of the suspense head
“Land Acquisition” by debit to the final head “land” within the accounts of work
vide paragraph 10.5.21 should be entered in the Transfer Entry Book and
submitted to the Accounts Officer along with the monthly account supported by
land acquisition vouchers.
(c) Both
(d) None
ANSWER
Ques. Answer with remarks and para, if any No
1 B (8.1.1)
2 D For Dr./Cr. Not already appeared in the accounts (8.1.1_a to d)
3 C (8.1.1_c_i to v)
4 A (8.1.1_c_i)
5 D (8.1.1_e_i & ii)
6 B (8.1.1_f)
7 A no matter how small and old (8.1.3)
8 A (8.1.3)
9 C by debiting refund under the head of receipt (8.1.4_iii)
10 B (8.1.4_iv)
11 C (8.1.4_iv)
12 C attestation and dated initial by Divisional Accountant and not by DO (8.1.5)
13 A (8.1.6) CAM-Civil Accounts Manual
14 A On one side there should only one major head (Note 2 below 8.1.6)
15 A (8.1.7)
16 B (8.1.8)
17 B (Note below 8.1.9)
18 B (8.1.10)
19 A (8.1.10)
20 A (8.1.11)
21 C (8.1.11)
22 D (8.1.11)
23 C (8.1.12 & Note below it)
CHAPTER 8: REVENUE RECEIPTS
1. Who is responsible to see that demands are made as revenue falls due, that steps
are taken with a view to effect prompt realisation and that proper records are kept
to show the assessments made, the progress of recovery and the outstanding debts
due to Governments?
(c) Department/Ministry (d) Audit & Accounts Officer
2. As an exception to the general rule of not to take credit for revenue to the head
concerned until it is realised, the following may be credited as revenue before
realisation. Pick the incorrect one
(a) Supervision charges on sales of stock on cash and credit.
(b) Sale proceeds of such articles of tools and plant as are creditable to the minor
head 800 “Other Receipts” below the concerned functional Major Sub-Major
Heads of Account by debit to Sub-head “Miscellaneous Public Work
Advances” under the Minor Head “799- Suspense” below the functional
Major/Sub-Major Heads of Account.
(c) Both
(d) None
3. The recovery of all debts due to Government in a PW division should receive the
special attention of the
(c) Circle Engineer (d) PAO
4. When a Public building, land or other property is licensed to a person not in the
service of Government, full License fee must be recovered in advance at the
(a) Normal Rate (b) Double the normal rate
(c) Market rate (d) Assessed Rate
5. The recovery of License fee from Government servants, occupying residential
buildings (which can be provided on payment of licence fee) will be made in
(a) Cash (b) Deduction from pay bill
(d) Post office deposit (d) either a or b
6. Where Government residences are meant for allotment to the staff of a single
Office/Department, who will make necessary arrangements for the allotment and
the recovery of Licence Fees of such residences?
(c) Administrative Ministry concerned (d) Directorate of Estate
7. Where the residences under the control of the Central Public Works Department
are to be allotted commonly to the staff of several Offices/Departments and there
is no regional office of the Directorate of Estates, who is to make the allotment
and recovery of Licence fee of such residences?
(a) Divisional officer in charge of building
(b) PAO
(d) Directorate of Estate, New Delhi
(d) Administrative Ministry concerned
48
The system of direct recovery for hire or loss or damage of government
property/furniture in connection with residential building in cash from employees
of other divisions and departments is ordinarily suitable when the license fees
recoverable is dependent upon the rate of pay of the occupant.
(a) True (b) False
9. Where licence fee is recoverable in cash, a bill in suitable form should be sent to
the licensee
(a) After the month
(b) Within 7 days of following month
(c) on or before the last day of each month
(d) on or before the last day of following month
10. The Licensee should be required to pay the licence fees
(a) Within 7 days of following month
(b) Within 10 days of following month
(c) Within 15 days of following month
(d) Before the expiry of the following month.
11. A demand in Form 48, Statement of Licence Fees recoverable in cash or by
deduction from Pay Bills, should be sent before the close of each month to that
officer who will make the necessary recoveries in
(c) Triplicate (d) Quintuplicate
12. 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)
(c) Triplicate (d) Quintuplicate
13. Please pick the incorrect regarding the disposal of Demand Statement (Form 48)
in above case
(a) One copy- Attached to pay bill
(b) Second copy- Return to Divisional Officer
(c) Second copy- Forwarded to PAO
(d) Third copy-Retained in the office
14. In cases of cash recovery from Government Servants, the Divisional Office
should obtain a certified Statement in Form 48 from
(a) Licensee (b) Disbursing officers
(c) PAO (d) Regional office of Estate
Form 48 will also include any amount due on account of hire of Government
furniture, the value of articles of furniture and other Government property lost or
damaged by a Government servant as well as any other dues for which a
Government servant may be liable to Government in respect of residence allotted
to him
(a) True (b) False
49
229. Disbursing Officers are required to recover the amounts specified by the
Divisional Officer
(a) After a notice of 7 days (b) After a notice of 7 days
(b) With prior reference to the licensee
(d) Without prior reference to the licensee
17. 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
(a) Retrospectively (b) Prospectively
(c) From the date of issue of orders (d) At the discretion of Divisional
Officer
18. If the emoluments of a Government servant had been changed in respect of a period
during which he occupied a Government residence at some other station or
stations, who should see that an intimation in this regard is sent to the concerned?
(a) Government servant concerned (b) Division Accountant
(c) Divisional Officer (d) PAO
19. Intimation in above case is given to
(a) Government servant concerned
(b) Division Accountant of the station of residence
(c) Divisional Officer of the station of residence
(d) PAO of the station of residence
20. Amounts recovered by deduction from Pay Bills of Government servants under
the Payment control of Civil Pay and Accounts Officer will be
(a) Passed on to Division (b) Not be passed to Division
(c) Passed on to Principal Accounts (d) Passed on to Office of Estate
22. The Pay and Accounts Officer in whose circle, the recoveries are made will
(a) Debit the concerned revenue heads direct
(b) Credit the concerned revenue heads direct
(c) Debit the cash settlement suspense accounts
(d) Credit the cash settlement suspense accounts
23. Where the of license fee is made by PAO, the Divisional Officer should,
however, credit the accounts of the Licensees with the recoveries as certified by
the Drawing and Disbursing Officer concerned in
(a) Statement of License fee Form 48
(b) Register of Licence Fees of buildings and lands Form 49
(c) Register of Revenue Form 46
(d) Cash Settlement Suspense Register CPWA 47
Although individual-wise account is maintained in the cases of licence fee (Rent)
for Government quarters forming part of General Pool accommodation (managed
by the Director of Estates) no monetary settlement is to be effected. Such
recoveries are required to be booked directly against the final head 0216
(a) True (b) False
50
24. The accounts consolidating authority of the
Post/Telecommunication/Railways/Defence shall render monthly statement of
receipts including progressive figures for that financial year under the Head 0216
to
(b) Controller General of Accounts
(c) Planning Commission (d) Ministry of Finance
25. The above figures while submitting the monthly accounts shall be given to
(a) Computer cell of Chief Controller of Accounts
(b) Computer cell of C.G.A’s organization
(c) Computer Cell of Ministry of Urban Development
(d) Computer Cell of Ministry of Finance
26. Fill in the blank
A Licensee who is in receipt of a pension from Government should be treated
as_______for the purpose of rules on License Fee and the payment will be made
in _______
(a) Government Servant, cash
(b) Government Servant, deduction from Pension
(c) Private individual, cash
(d) Private individual, deduction from Pension
27. In the case of vacation of quarter by a Government servant before the last day of
the month, owing to his departure on transfer, leave or retirement, the demand for
the licence fees for the broken period should be made
(a) at once (b) Within 7 days of vacation
(b) Within one month of vacation (d) Within two months of
vacation
28. Pending orders on a representation against the Divisional Officer’s assessment, the
amount assessed
(a) shall be re-assessed (b) shall be withheld
(c) shall be paid on demand (d) shall be cancelled.
29. Should the representation prove successful, the excess amount charged should be
adjusted as soon as orders are issued by
(a) a reduction in the assessment of a subsequent month
(b) by an actual repayment. (c) Both
(d) None
30. Remission of revenue allowed before collection should be treated as
(a) Reductions of Income (b) Reductions of demands
(c) Reductions of Expenditure (d) Increase of expenditure
31. Cash repayments of revenue actually collected and brought to account under the
Major Heads 0059 Public Works, 0216 Housing, 1054 Roads and Bridges or
Irrigation Major Heads concerned should be accounted for
(a) Deduct Expenditure Minor Head 900 under Functioned expenditure head
concerned
(b) Increase of Refund Minor Head 900 under Functioned revenue head
concerned
51
(c) Deduct-Refunds Minor Head 900 of the Revenue head concerned.
(d) Deduct-Refunds Minor Head 900 of the Expenditure head concerned.
32. Refunds of revenue (refunds of licence fees) adjusted by short assessment or short
realization in a subsequent month and repayments of “Receipts and Recoveries on
Capital Account should be taken in
(a) Reduction of the receipts under the heads concerned.
(b) Increased of expenditure under the heads concerned.
(c) Misc. Expenditure (d) Civil Advances
(i) Before a remission or refund of any kind, otherwise in order, is allowed,
the original demand or realisation, as the case may be, should be traced
(ii) A reference to the remission or repayment should be so recorded against
the original entry in the cash book and other accounts.
(iii) A certificate of such a note having been made should be given in all
vouchers for refunds.
(iv) Even if possible any acknowledgement previously granted should not be
taken back and destroyed as a note of the repayment being, in any case,
shall be recorded on the counterfoil of the receipt.

34. All revenue receipts of the division should be classified and abstracted in a
Register of Revenue in CPWA
35. Register of Revenue is maintained in
(a) SD Office (b) Divisional Office
(c) Circle Office (d) PAO
The receipts relating to each project, for which a separate capital account is kept
should be registered separately and all the other receipts pertaining to a major
head should be booked separately.
(a) True (b) False
(i) In the Register of Revenue Form 46 a column is opened for each minor head
of revenue and detailed heads subordinate to it other than “Deduct Refunds”,
(ii) For the head Deduct Refund a single deduction is made from the total
revenue of the month
(iii) The details of the amounts making up the figure to be deducted being
recorded in a separate Register of Refunds of Revenue, which should also
be in Form 49
(iv) All receipts and recoveries on capital account should also be abstracted in
Form 46 wherein separate record should be kept in respect of programme
minor head concerned or the minor head “800 - Other Expenditure” under
each major head of expenditure.
52
38. Receipts adjustable under the minor head “103 - Recovery of percentage
charges” or 800 - other receipts” will appear in the Register of Revenue for the
major head concerned under three distinct detailed heads. Pick the incorrect one
(a) Establishment recoveries (b) Tools and Plant recoveries
(c) Contingent Recoveries (d) Other recoveries.
In respect of Licence Fees receipts of the buildings and special services for which a
subsidiary account is kept in Form 49 it is not necessary to make entries in detail in
any of the registers in Form 46. The monthly totals only excluding the amounts
realized under the Account Circles should be transferred from Form 49 to Form
46.
(a) True (b) False
40 Register of Licence fees of Buildings and Lands to show the monthly assessments,
realizations and balances of rents, of all residential buildings including office
buildings used as residences and of such other buildings, lands, etc as may be
available for being licensed should be maintained in the Divisional Office
41. Following types of buildings need be entered in the Register of Licence fees of
Buildings and Lands in CPWA Form 49
(a) Private buildings which have been hired for use as residences or are used
as such, wholly or in part.
(b) Licence fee free quarters for Group ’D’ employees need not be entered
except when allotted to persons from whom licence fees is recoverable
(c) Rest-houses and other travelers’ bungalows
On closing the account of a work involving expenditure on the construction,
acquisition or equipment of a building intended to be used as a residence, or
expenditure on additions or alterations to an existing a residential building, the
Divisional Accountant should see
(a) That if it is a new building, it is entered in the Register of Licence Fees of
Buildings and Land
(b) That steps are taken to obtain the orders of competent authority to assess or
revise
(c) That the correct capital cost of the building is noted in the register of
buildings
(d) It does not apply to expenditure on the provision of special services in
connection with residential buildings such as furniture etc for which rent is
charged separately.
53
43. If a building is actually occupied prior to closing the accounts of expenditure on
its construction, acquisition or equipment, licence fee is chargeable from
(a) date of occupancy (b) date of completion
(c) date of sanction
(d) Any of the above at the discretion of DO
44. If under the Supplementary Rules issued under the relevant Fundamental Rules,
or under other financial rules, the standard licence fees as well as the allowance
fixed for maintenance and repairs are subject to a periodical review, who should
see that they are punctually reviewed and necessary revisions carried out in
accordance with the prescribed rules and procedure?
(a) Directorate of Estate (b) PAO
(c) Divisional Officer (d) Divisional Accountant
45. The Licence fee for Government residential buildings shall be revised once
(a) in a year (b) in two years
(c) in three years (d) in five year
46. The Licence fee for Government residential buildings shall be revised by
(a) Divisional Officer (d) Divisional Accountant
(c) PAO (d) Directorate of Estate
47. The total realizations license fee of each month should be abstracted at the foot of
the register CPWA Form 49, so as to show separately except
(a) cash realized in the division
(b) recoveries by Disbursing and Accounts Officers of the Defence, Post and
Telecommunications and Railway Accounts Circles adjusted in the
divisional accounts
(c) recoveries of license fee by PAO
(d) recoveries of license fee by Directorate of Estate
Cash refunds of licence fees realized should be shown separately as plus
expenditure in the Register of Licence Fee of Buildings and Lands, and thus
distinguished from the gross realization of licence fees.
(a) True (b) False
54
Ques. Answer with Para & Remarks, if any
No
1 B (9.1.4_a)
2 A Only for credit sale and not cash sale(Note 2_i below 9.1.4_a)
3 B (9.1.4_b)
4 D (9.3.1)
5 D (9.3.2)
7 A (Note 1 below 9.3.2)
8 B it is not suitable ((Note 3 below 9.3.2)
9 C (9.3.3)
10 D (9.3.3)
11 B (9.3.4)
14 B (Note 2 below 9.3.4)
15 A (Note3 below 9.3.4)
16 D (Note 4 below 9.3.4)
18 B (Note 6 below 9.3.4)
20 B (9.3.5)
21 B (9.3.5)
22 B (9.3.5)
23 A (9.3.6)
24 A Chief Controller of Accounts of Min. of Urban Dev. &
Poverty Alleviation (9.3.6)
25 B (9.3.6)
26 C (9.3.8)
27 A (9.3.9)
28 C (9.3.10)
29 C (9.3.10)
30 B (9.4.1)
31 C (9.4.1)
32 A (9.4.1)
33 A shall be taken back, destroyed and used as a voucher, if possible (9.4.2)
34 C (9.5.1)
35 B (9.5.1)
36 B receipts pertaining to a major head should be booked collectively and not
separately (9.5.1)
37 B for iv it should also be in Form 46 and not in Form 49 (9.5.2)
38 C (9.5.3)
39 A (9.5.4)
55
40 D (9.5.5)
41 A (Note 1 & 2 below 9.5.5)
47 D (9.5.7)
48 B not plus expenditure but minus realisation (Note below 9.5.7)
56
CHAPTER 9: WORKS ACCOUNTS
1. Expenditure on the construction or maintenance of a work may be divided broadly
into two classes
(a) Final and Suspense (b) Capital and Revenue
(c) Cash and Stock (d) Major and Minor
2. Whether true or False
Works accounts are separate accounts maintained in Sub-Divisional /Divisional
Offices for recording (i) the cost of individual works and (ii) the transactions of
individual contractors/suppliers pertaining to all charges affecting work
expenditure
(a) True (b) False
3. The initial records upon which the accounts of works are based on three
documents, pick the incorrect one
(a) Muster Roll including casual labour Roll
(b) The measurement Books
(c) Work-charged Establishment Bills (d) Budgetary Estimates
4. The measurements of work done by daily rated labourers on a Muster Roll are
recorded in the
(a) Muster Roll (b) Measurement Books
(c) Contractor Ledger (d) Works Abstract
5. The payments to contractors and others for the work done or other services
rendered are made on the basis of measurements recorded in
(a) Contractor Ledger (b) Works Abstract
(c) Measurement Books (d) Muster Roll
6. The cost of special establishment employed in the acquisition of land when
chargeable to the accounts of the works concerned should be treated as a part of
the
(a) Revenue Expenditure (b) Works Expenditure
(c) Office contingency (d) Special Contingency
7. Pick the incorrect one in respect of Cash charges on works consist of payments to
(a) labourers on Muster Roll and casual labour roll
(b) members of the work charged establishment
(c) contractors and others for work
(d) member of regular establishment
8. Initial accounts and vouchers connected with charges relating to works must
invariably specify the following. Pick the incorrect one
(a) The full name of the work as given in the estimate
(b) The name of the component part of it, if separate accounts are kept up for
the several component parts
(c) The charges (if any) which are of the nature of recoverable payments and
the names of the contractors or others from whom recoverable.
(d) Fund position
58
9. All persons engaged departmentally for the execution of works are considered as
day labourers and their wages should be drawn on
(a) Muster Rolls Form CPWA 21 (b) Muster Rolls Form CPWA 22
(c) Measurement Book Form CPWA 23
(d) Measurement Book Form CPWA 23A
10. Wages to the labourers borne on Muster Roll is charged to
(a) Work charges establishment (b) Direction & Administration
(c) Work concerned (d) Contingency
11. Pay to Permanent and temporary employees of the division is charged to
(a) Work charges establishment (b) Direction & Administration
(c) Work concerned (d) Contingency
12. For all the labourers and workmen employed on Muster Rolls, Form CPWA 21 a
labour report indicating the number of labourers and workmen employed is
required to be sent the Sub Divisional Officer/Divisional Officer in Form
(a) CPWA 21A (b) CPWA 29
(c) CPWA 30 (d) CPWA 31
13. Form CPWA 30 is required to be submitted to the Sub Divisional
Officer/Divisional Officer as the case may be on
(a) daily (b) weekly
(c) fortnightly (d) monthly
14. Labour Report in CPWA 30 indicates
(a) Amount chargeable to labour (b) Amount due to labour
(c) Work done and amount incurred
(d) number of labourers and workmen employed on each day
15. The need of labour report in CPWA Form 30 is
(a) Reconciliation with budget estimate
(b) incorporation with Work charges Establishment
(c) Reconciliation with Muster Roll
16. Labour reports for Muster rolls are not required to be sent if it contains
(a) 15 persons or less (b) Less than 15 persons
(c) 20 persons or less (b) Less than 20 persons
17. Pick the incorrect one with regard to Muster Roll
(a) One or more muster rolls should be kept for each work
(b) But muster rolls should never be prepared in duplicate.
(c) It is permissible, however, to keep one muster roll for labourers employed
upon several small works, in cases in which the total unpaid wages may
conveniently be recorded as relating only to the larger work in the group.
(d) Labourers may be paid at the end of the month and separate rolls must be
prepared for each period of payment.
18. The daily attendances and absences of labourers and the fines inflicted on them
should be recorded daily in
(a) Part I of MR (b) Part II of MR
(c) Summary of MR (d) Abstract of MR
59
19. Pick the incorrect one with regard to Muster Roll
(a) After a muster roll has been closed, payment thereon should not be made
as expeditiously as possible.
(b) Acknowledgement, duly stamped where necessary should be obtained
from each payee on the Muster Roll
(c) Each payment should be made or witnessed by the Official of highest
standing available who should certify to the payments individually or by
groups
(d) The total amount paid on each date should be specified both in words and
in figures at the foot of the muster roll
20. Any item remains unpaid, the details thereof should be recorded in a Register of
Unpaid Wages in Form
(a) CPWA 21 (b) CPWA 21A
(b) CPWA 22 (b) CPWA 22A
21. CPWA 21A should be maintained in the office of
(a) SDO (b) Executive in charge of work
(c) DO (d) Divisional Accountant
22. The subsequent payment of unpaid wages on a Muster Roll should be made on
Hand on
(a) Muster Roll CWPA 21 (b) Hand Receipt CPWA 28
(c) Full and final payment CPWA 24 (d) Pay Bill CPWA 29
23. The Divisional Office should be reported by the SDO for Wages on a Muster
Roll remaining unpaid for
(a) One month (b) Two months
(c) Three months (d) Six months
24. In all cases where such work is susceptible of measurement progress of work
done by the labour should be recorded in
(a) Part II Measurement Book (b) a certificate by SDO
(c) a certificate by SDO (d) Part II of MR
It is not necessary to reproduce the details of measurement in Part II, nor need Part
II be written up if progress is reported once a month or often in any other suitable
Form and such separate reports are considered sufficient.
(a) True (b) False
26. Before payments are made by the Divisional Office, the check of Muster Rolls with
reference to the entries in the Measurement Books to the extent of 100% will
be done by
(a) Executive in charge of work (b) Divisional Accountant
(c) SDO (d) DO
27. In exceptional and urgent cases, such as urgent silt – clearance of canals or
closing breaches, where labourers are employed casually for short periods,
payments may be made on
(a) Casual Labour Roll CPWA 22 (b) Muster Roll CPWA 21
(c) Labour Requisition CPWA 30 (d) Hand Receipt CPWA 28
60
28. Incorrect one with regard to Casual Labour Roll Form CPWA 22
(a) In Casual Labour Roll CPWA 22 the names of the labourers shall be given
(b) Payments on CPWA 22 may not be made except by a gazetted officer.
(c) Muster rolls in Form 21 need not be used in the case of work done on
Requisition, Form CPWA 32
(d) When entries of daily labour are few, in such cases the particulars can be
entered on the Form of Requisition.
In the case of urgent repair of canal breaches, this method of payment is not
practicable, it is permissible to pay the contractor on the basis of the numbers of
labourers employed, day by day, his own profit or commission being either
included in the rates allowed, or paid separately in lump sum or at a percentage
rate.
(a) True (b) False
29. When payment is made on basis of labour employed by the contract a report of the
numbers of labourers of each class employed day by day should be made daily by
the official in-charge of the work to
(a) Contractor (b) SDO
(c) DO (d) Divisional Accountant
30. When it is necessary to bring labourers and artificers from a distance they may be
allowed wages for the number of days occupied in the journey to and from the
site of the work, if they join the work with proper despatch. The payment of
traveling expenses is
(a) Mandatory (b) At discretion of DO
(b) Only after approval of PAO (d) Only after approval of SE
31. Wages and traveling expenses paid to labourers and artificers from brought a
distance shall be borne by
(a) Contingency (b) Direction & Administration
(c) Special Contingency (d) Estimate of the work.
32. Payments for a work done otherwise than by daily labour and for all supplies
required for specific works may be are made without the basis of measurements
recorded in measurement books with the approval of
(a) Administrative Ministry/Department after consultation with the Chief
Controller of Accounts,
(b) Chief Controller of Accounts after consultation with the Administrative
Ministry/Department
(c) Administrative Ministry/Department after consultation with the Controller
General of Accounts
(d) Divisional Officer after consultation with Pay and Accounts Officer
33. Measurement Book is maintained in Form
(d) CPWA 23 (d) CPWA 24
61
34. All the measurement books belonging to a division should be numbered serially
and a register of them should be maintained in Form
(a) CPWA 23A (b) CPWA 90
35. Form CPWA 92 is maintained
(a) in SD Office
(b) in Office of Executive in charge of work
(c) in Divisional Office
(d) At-site of work
A register similar to CPWA 92 should also be maintained in the Sub-divisional
office showing the names of the Sub-divisional Officer and Sectional Officers to
whom measurement books are issued.
(a) True (b) False
(i) detailed measurements should be recorded only by Executive Engineer,
Assistant Executive Engineer or Assistant Engineers, or by the executive
subordinates in charge of works to whom measurement books have been
supplied for the purpose.
(ii) All items of work in a project, irrespective of their cost, shall be measured
and recorded by the Officer-in-charge of the work, not lower than the rank
of J.E. It is, however, open to the rank of Sub-Divisional Officer to record
measurements for any particular item of work himself.
(iii) The Officer accepting the tender for any work may stipulate and require
the Assistant Executive Engineer/Assistant Engineer to record
measurements himself or exercise 100% check on the measurements
recorded by his subordinate
(iv) All measurements should be recorded neatly and directly in a measurement
book, in the office of Sub-Divisional Officer and nowhere else.

38. Pick the incorrect one regarding Measurement Book

(a) The pages of the book should be machine numbered.
(b) Entries should be recorded continuously, and no blank pages left or page
torn out.
(c) Any pages left blank should be cancelled by a cross covering the entire
page
(d) The cancellation should be attested and dated.
39. Find the incorrect one regarding entries in Measurement Book
(a) The entries should be made in ink only and no entry may be erased.
(b) Correction may be made by crossing out the incorrect words or figures and
inserting the corrections
62
(c) When any measurements are cancelled, the cancellation must be supported
by the dated initials of the officer ordering the cancellation or by a
reference to his orders initialed by the officer who made the measurements,
the reasons for cancellation being also recorded.
(d) Though a reliable record it may not to be produced as evidence in a Court
of Law.
(i) On completion of the abstract, the Measurement book should be submitted
to the Sub-divisional Officer
(ii) SDO after carrying out the required test check should enter the word
“Check and Bill” with his dated initials.
(iii) The Sub-divisional Clerk should then check the calculation of quantities in
the abstract and the bill and should then place the Measurement Book and
the bill before the divisional Officer
(iv) DO after comparing the two, should sign the bill and the Measurement
Book at the end of the abstract.
(a) i, and ii (b) i, ii and iii

(a) Any corrections to calculations or rates made in the Sub-divisional, as well
as, in Divisional Office including correction made by the clerical staff
should be made in red ink
(b) All correction should be brought to notice of the Sub-Divisional Officer or
the Divisional Officer, as the case may be, and of the person recording the
original measurements.
(c) Payment should be deferred until the corrections have been accepted by the
person making the measurements.
(d) Each measurement book should be provided with an index which should
be kept up-to-date.
42. Before passing a bill for payment and submitting it to the Divisional Officer for
payment who should satisfy oneself that the work or supply billed for has actually
been carried out/completed in accordance with the claim preferred?
(a) SDO (b) Executive in-charge of work
(c) Divisional Accountant (d) DO
43. Standard measurement books of buildings are maintained in order to
(a) Relieve from taking detailed measurement at each occasion
(b) Facilitate preparation of budgetary estimate for addition and alteration
(c) Facilitate preparation of contractor ledger
(d) Preparation of estimates for periodical repairs and contractor’s bill for such
repair.
44. Subsidiary instructions with respect to Standard Measurement book as may be
laid down by
(a) Government in consultation with CGA
(b) CAG in consultation with Government
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(c) Administrative Ministry/Administration concerned in consultation with the
Chief Controller of Accounts
(d) Administrative Ministry/Administration concerned in consultation with the
Controller General of Accounts
45. The measurement books used as standard books should be numbered in
(a) A numerical series (b) An alphabetical series
(c) An alpha-numerical series
(d) At the discretion of the division
46. Pick the correct regarding the Standard Measurement Books should be written
by the
(i) S.D.O
(ii) Executive subordinate in-charge under SDO’s orders
(iii) Divisional Officer (iv) Any gazetted officer
(a) i and ii (b) iii and iv

(c) i, ii and iii (d) All of the above
Each set of measurements taken by the executive subordinate in-charge should,
however, be fully checked by the_______ after which it should be examined by
the__________
(a) SDO, Divisional Accountant (b) SDO, Divisional Officer

(c) Divisional Accountant, Divisional Officer
(d) Divisional Officer, Divisional Accountant
48. Who should declare in writing in the Standard Measurement book itself as finally
approved by him for the purposes of preparing annual repair estimates and
contractors’ bills for the work done?
(a) Officer taking the Measurement (b) SDO
(c) Divisional Officer (d) Superintendent Engineer
49. The Standard Measurement book will not be assigned a number and will not be
entered in the Register of Standard Measurement Books until
(a) Payment to contractor has been made (b) Certificate by DO is recorded
(c) Approval of SE is received (d) Work has been completed
50. The Standard Measurement Books will be brought up-to-date under the
supervision of
(a) Officer taking the Measurement (b) SDO
(c) Divisional Officer (d) Superintendent Engineer
51. The Standard Measurement Books will be brought up-to-date with reference to
the building or work concerned within
(a) one month of closing of the accounts of the estimate therefor
(b) Two months of closing of the accounts of the estimate therefor
(c) Three months of closing of the accounts of the estimate therefor
(d) Six months of closing of the accounts of the estimate therefor
52. The Divisional Officer, to the effect that all the standard books of the division have
been inspected by him, that entries therein have not been tampered with and that
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all corrections due to additions and alterations in the buildings have been made in
the books and the latter are reliable and upto date records, should certify
(a) Daily (b) Monthly
(c) Annually (d) Periodically
53. When a payment is based on standard measurements, who is required to certify the
bill for payment that the whole of the work, (or work since previous running bill,
as the case may be) as per standard measurements has been done and that it has
not previously been billed for in any shape?
(a) Divisional Accountant (b) DO
(c) Gazetted officer or subordinate preparing the bill
54. The entries recorded in each completed measurement books may be subjected to a
percentage check by the Divisional Accountant under the supervision of the
(a) SDO (b) Officer taken the measurement
(c) DO (d) PAO
55. Pick incorrect regarding authorized forms of bills and vouchers -
(a) First and final Bill, Form CPWA 24
(b) Running Account Bill Form CPWA 26
(c) Hand Receipt, Form CPWA 28
(d) Contractor Ledger Form CPWA 43
56. When a single payment is made for a job or contract on its completion, the form
used for payment is
57. The form used for all running payments to contractors and suppliers other than
those relating to lump sum contracts is
58. The form used for all final and running payments to those relating to lump sum
contracts is
(a) CPWA 26A and 26 B (b) CPWA 26 and 27
(c) CPWA 27A and 27 B (d) CPWA 27 and 28
59. A simple form of voucher intended to be used for all miscellaneous payments and
advances, for which the special Forms CPWA 24 and 26 are not suitable.
(c) GAR 24 (d) GAR 43
60. The claim for refund of lapsed deposit should be preferred in Form
(a) CPWA 46 (b) GAR 46
(c) CPWA 49 (d) GAR 49
61. Payment to supplier for supply of store on production of a Railway Receipt, the
payment will be treated
(a) Final Payment (b) Advance payment
(c) Running account (d) Secured advance
65
62. As a general rule, payment for supplies is not permissible until the stores have
been received and surveyed. However, on production of a Railway Receipt
payment may be made only with the permission
(a) SE (b) PAO
(c) Government
(d) Administrative Ministry/Deptt. Concerned
63. Advance payment to firms for supply of stores, should be debited to
(a) Suspense Account “Contractors-other Transactions
(b) Work concerned (d) Functional Revenue Head
(d) Contingency
64. Before signing and submission of the bill to Divisional Officer for check and
payment, who should compare the quantities in the bill with those recorded in the
measurement book and see that all the rates are correctly entered and that
calculations have been checked arithmetically?
(a) SDO (b) Divisional Accountant
(c) Sub-ordinate in-charge of work (d) Accounts Clerk
65. Pick the correct one in respect of Measurement Book
(i) From the measurement book all quantities should be clearly traceable into
the documents on which payments are made
(ii) When a bill is prepared for the work or supplies measured, every page
containing the detailed measurements must be invariably scored out by a
diagonal red ink line
(iii) When the payment is made an endorsement must be made in red ink, on
the abstract of measurements, giving a reference to the number and date of
the voucher of payment
(iv) The document on which payment is made should invariably show the
number and page of the measurement book in which the detailed
measurements are recorded and the date on which the measurement was
made.

66. Payments for work done or supplies made on a running account should ordinarily
be made
daily (b) weekly
monthly (d) As & when desired
(a)
(c)
67. Each distinct item of work or supply should be shown separately in the
contractors’/suppliers’ bill in terms of
(a) Quantities (b) Value
(b) Either of a or b (d) Both a & b
In the case of advance payments both quantities and value of work or supply made
need to be specified on bill.
(a) True (b) False
69. When a final payment is made on a running account, who should add in his own
hand writing that the payment is “in full and final settlement of all demands”
(a) Contractor/supplier (b) SDO
(c) Divisional Accountant (d) DO
Once the addition of “in full and final settlement of all demands” on the bill, no
claim should be entertained subsequently under any circumstances.
(a) True (b) False
71. In case a contractor objects to the addition of the Words “in full and final
settlement of all demands” the payment should be
(a) rendered with some conditions (b) rendered unconditionally
(c) deferred till addition
(d) payment already made is recovered.
(i) A separate running account is maintained in respect of each contract.
(ii) Transactions relating to two or more separate working estimates should not
be brought on to the same running account and should not be covered by a
single contract.
(iii) In exceptional cases where more than one working estimate is covered by a
single contract, the contract agreement need not be split up but the
estimates should be consolidated to facilitate the maintenance of proper
accounts in respect of that contract.
(iv) Some special accounts procedure in this regards will be devised on the
merits of each case by the Controller General of Accounts.

73. Secured advances is allowed to a contract whose contract is for
(a) on labour only (b) lump-sum
(c) finished work (d) Any of the above
74. Secured advances is allowed by
(a) SDO (b) Divisional Accountant
(c) DO (d) Executive in-charge of work
75. When secured advances are allowed by the Divisional Officer to the contractor,
the contractor should sign an Indenture in Form
76. A detailed account of the secured advances, which should be attached to the
Running Account bill, must be kept in Form
(a) CPWA 26 (b) CPWA 26-A
(c) CPWA 27 (d) CPWA 26-A
77. The certificate printed on Form CPWA 26-A should be signed by
(a) Executive-in-charge of work (b) DA
(c) SDO/DO (d) Contractor/Supplier
67
A record of the quantities of the materials for which a Secured Advance is
allowed should be kept in Measurement Books
(a) True (b) False
79. Pick the correct one regarding Secured Advance
(i) Allowed to a contractor, whose contract is for finished work, on the
security of materials brought to site.
(ii) Divisional Officers may sanction advances upto an amount not exceeding
75/90 per cent of the value as assessed by the Engineer-in-charge or an
amount not exceeding 75/90 of the material element cost in the tendered
rate of the finished item of work whichever is lower
(iii) Material should be of an imperishable nature
(iv) No formal agreement should be drawn up with the contractor.

80. Who assesses the value of material brought on site by the contractor for allowing
secured advance?
(a) Executive-in-charge of work (b) SDO
(c) DO (d) SE
81. Pick the correct one regarding Secured Advance
(i) A formal agreement should be drawn up with the contractor under which
Government secures a lien on the materials
(ii) Expense entailed for proper watch and safe custody of material brought on
site is borne by the Division
(iii) Payment of such advances should be made only on the certificate of an
officer not below the rank of Divisional Officer
(iv) A certificate by the Divisional Officer should be given to the effect that the
quantities of materials upon which the advances are made have actually been
brought to site, that the contractor has not previously received any advance on
that security and that all the materials are required by the contractor for use on
items of work for which rate for finished work have been agreed upon
(a) i only (b) i and iii

(c)ii, iii and iv (d) All of the above
82 Who shall be held personally responsible for any over-payment/irregular payment
on account of payment of secured advance to contractor?
(a) SDO officer (b) DO
(c) Divisional Accountant
(d) granting certificate about material
147. Pick the correct one regarding Mobilisation advance
(a) It may be granted in respect of certain specialized and capital intensive
works costing not less than Rupees two crore
(ii) Such advances should not be more than 10% of the tendered value or Rs. 1
crore whichever is less
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(iii) Such advances termed as Mobilisation advance shall bear simple interest at
the rate of 10% per annum to be calculated from the date of payment to the
date of recovery (both days exclusive) on the outstanding amount of
advance.
(iv) Mobilisation advance should be classified to the respective work and so
recovery of interest shall be classified to respective work (minus debit)

84. Who has full powers to make advance payments to electric supply undertakings
under the Indian Electricity Act, 1910 for execution of works?
(a) SDO (b) DO
(c) DG (Works) (d) Government of India
85. An advance payment for work actually executed but not measured may be made
with the previous sanction of the
(a) DO (b) S.E.
(c) Divisional Accountant (d) PAO
86. Sanction of the competent authority for granting advance payment for work actually
executed but not measured shall be obtained on certificate rendered by an
officer not below the rank of
(a) SDO (b) DO
(c) Executive in-charge (d) Disbursing officer
87. Advance payments should be made at predetermined levels, which may be
indicated in the sanctioned estimates, in respect of works pertaining to
(a) Takavi (b) Buildings
(c) Road & Bridges (c) Irrigation
88. Normally measurements of such items of works for which advance payments have
been allowed, may be taken in
(a) same month (b) alternate month
(c) both a & b
(d) before completion of the contract
89. Detailed instructions on the provisions of advance payment to contractor may be
laid down by
(a) Administrative Ministry/Administration concerned in consultation with the
Chief Controller of Accounts.
(b) Administrative Ministry/Administration concerned in consultation with the
Controller General of Accounts.
(c) Administrative Ministry/Administration concerned in consultation with the
Controller and Auditor General of India
(d) Controller and Auditor General of India in consultation with the
Administrative Ministry/Administration.
90. When an advance payment has been allowed detailed measurement should be
conducted at most within
(a) Same month (b) one month
(c) two months (d) three months
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(a) Advance payment made shall be adjusted within three months from the
date on which it was made
(b) Extension of this period by Director General (Works)/Chief Engineer
(c) If extended adjusted with four months in respect of advances upto
Rs.50,000 and twelve months in respect of advances exceeding Rs.50,000
but not exceeding Rs. One lakh.
(d) Any extension of the period of adjustment beyond the above limits and
beyond three Months in the case of an advance exceeding Rs. One lakh
will require the previous Sanction of the Government of India.
______________ should submit a statement for the information of
___________the concerned giving details of advances made to contractors for
work done but not measured so that clearance may be watched.
(a) SDO, DO (b) DO, SE
(c) DA, SE (d) SE, DG (Works)
93. The above statement shall be submitted
(a) Weekly (b) Monthly
(c) Quarterly (d) Annually
94. The Pay and Allowances of work charged Establishment borne on regular
establishment will be charged under
(a) Work concerned (b) Contingency
(c) Functional Budgeted Salary Head of Account
(d) Special Contingency
95. Wages of members of the work-charged establishment should be drawn and paid
on Form
(c) CPWA 28A (d) CPWA 29A
96. Form CPWA 29 is a
(a) Pay bill (b) Acquittance Roll
(c) Both a & b combined (d) Statement
97. A consolidated bill in this Form CPWA 29 should be prepared either for the
whole sub-division or for one or more sections of it
(a) Daily (b) Weekly
(c) Fortnightly (d) Monthly
A consolidated bill in this Form CPWA 29 should be prepared monthly either for the
whole sub-division or for one or more sections of it, as may be convenient, but the
names and claims of the entire establishment concerned excluding absentees,
should be shown in each bill.
(a) True (b) False
99. If the acknowledgement of an individual cannot conveniently be obtained on the
bill itself, it may be obtained separately in Form
(a) GAR 24 (b) CPWA 24
(c) GAR 28 (d) CPWA 28
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100. Pay bills for Work Charges Establishment may be signed at any time before the
last working day of the calendar month but not earlier than
(a) three days (b) five days
(c) seven days (d) 10 days
101. In the case of work-charged staff attached to Sub-Divisions located away from the
Headquarters of the Divisional Office, monthly pay bills may be signed not earlier
than the
(a) 25th of the month (b) 20th of the month
(c) 15th of the month (d) 10th of the month
102. Wages remaining unpaid on a passed bill should be entered in
(a) a simple register (b) CPWA 21A duly modified
(c) Both (d) neither
103. TA Bills in respect of members of the work-charged establishment whose
traveling allowance is determined with reference to the provisions in
Supplementary Rules should be prepared in Form
(c) CPWA 14A (d) GAR 14A
104. TA Bills in respect of members of the work-charged establishment whose traveling
allowance is not determined with reference to the provisions in Supplementary
Rules should be prepared in Form
(c) CPWA 14A (d) GAR 14A
105. Form CPWA 28 when used for payment of traveling expenses to the member
work charged establishment it should be countersigned prior to payment by the
(a) SDO (b) DA
(c) DO (d) SE
106. Every payment made to a member of the work-charged establishment other than
those are regular whether on account of his wages or in recoupment of actual
traveling expenses should be debited to the
(a) Work concerned (b) Contingency
(c) Functional Budgeted Salary Head of Account
(d) Special Contingency
107. Issues of materials to works, whether from stock or by purchase transfer or
manufacture are divided into two classes
(a) Final & Suspense
(b) Government & Non-Government
(c) Construction and maintenance (d) Contractor and direct to work
In case of contract for finished items of the work, the contractor should be held
responsible for obtaining from Government all such materials required for the
work and for making payment therefore, by deduction from his bills at the rates
specified regardless of fluctuation in the market rates or in the stock rates of the
division.
(a) True (b) False
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(a) No carriage or incidental charges are borne by Government for moving the
materials beyond the place where the contractor has agreed to take delivery
thereof.
(b) Where the contract is not for finished item of works the material should not
be issued except with the express authority of the Chief Engineer who
should specify in each case the rate to be charged for the materials
inclusive of delivery at the place where they are stored.
(c) Divisional Officer should elucidate the circumstances and should also add
his recommendations to competent authority in respect of the recovery
rates for such materials.
(d) No carriage or incidental charges should be borne by Government in
connection with the supply.
110. The rate charged for the supply of material to contractor not on finished items of
works should be as provided in the analysis of rate for the item of work on which
it would be used plus or minus the percentage above or below the
(a) Schedule rate allowed to the Contractor or market rate or stock issue rate
plus storage charges whichever is highest.
(b) Schedule rate allowed to the Contractor or market rate or stock issue rate
plus storage charges whichever is lowest.
(c) Average of Schedule rate allowed to the Contractor, market rate and stock
issue rate plus storage charges.
(d) Market rate or Issue rate whichever is the higher
In case of non-scheduled rate item, while working out the Analysis of Rate, the
rate available on the DGS&D Rate contract should be adopted for working out
the Analysis of Rate or alternatively the current market rate at that specific period
should be ascertained and adopted.
(a) True (b) False
112. If in any case the materials, the supply of which is stipulated in the contract do
not become available in time for supply to the contractor, the DO may
(a) deferred the work till it becomes available
(b) ask the contractor to arrange the material himself and charge
(c) arrange from any source and supply to the contractor at the cost incurred
(d) arrange from any source and supply to the contractor at the stipulated rate.
113. Supervision and contingencies charges on account of issue of stock materials to
contractors for bonafide use on works is
(a) 5% (b) 7 ½%
(c) 10% (d) NIL
114. Supervision and contingencies charges on account of sale of stock materials to
contractors and public shall be
(a) 5% (b) 7 ½%
(c) 10% (d) NIL
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(a) All materials required for issue to a contractor should be made over to him
on a regulated scale and restricted to actual and immediate requirement
(b) A stamped and dated acknowledgement, detailing full particulars of the
materials including the rates and values chargeable to him, should at once
be taken from the contractor.
(c) The issue of materials should simultaneously be entered in the Account of
Materials issued to contractors, Form CPWA 35-A.
(d) The issue of material shall be debited to contractor whose contract is for
finished items of works.
116. When the materials are obtained by purchases, full details of the articles received
should at once be entered in the
(a) Work abstract (b) MPSSA
(c) Contractor Ledger (d) Measurement Book
(a) The recovery from a contractor on account of the cost of material issued to
him for use on a work should ordinarily be made by deduction from the
first bill authorizing an advance payment or an on account payment to him
for the work.
(b) Gradual recovery be undesirable in any case, the Divisional Officer may
permit, the recovery to be effected in a lump-sum
(c) Sub-divisional Officers should maintain a numerical account in Form
CPWA 35-A Account of Material issued to contractor
(d) The purpose of CPAW 35A is to ensure that the aggregate of the quantities
of any or all materials issued to a contractor, from time to time, for use on
a work remains within the estimated requirements of his contract.
118. If the specification or schedule of items provides for the use of any special
description of materials for work to be supplied from
(a) SDO’s Store (b) Superintendent of Store
(c) Divisional store (d) Engineer-in-charge’s stores
119. Stores/materials supplied by the Government for use on the work shall not be
removed/ disposed of from the site of the work on any account and shall be, at all
times, open to inspection by the
(a) SDO (b) DO
(c) Engineer-in-charge. (d) Superintendent of Store
120. Any stores/materials supplied by the Government remaining unused shall be
returned to
(a) SDO (b) DO
(c) Engineer-in-charge. (d) Superintendent of Store
73
121. At the time of returning the unused materials, the price for such material shall be
determined by
(a) Engineer-in-charge (b) SDO
(c) DO (d) SE
122. The price allowed to the contractors for return of unused store shall be
determined in such way that it does not exceed
(a) Schedule of rates (b) Market rate
(c) Amount charged to contractor at the time of issue including storage charge
(d) Amount charged to contractor at the time of issue excluding storage charge
123. Deduction on account of any deterioration or damage of material while in custody of
the contractor to be decided by the Engineer-in-charge whose decision will be
(a) final and conclusive. (b) reviewed by the DO
(c) reviewed by the SE (d) reviewed by the Government
124. If stores/materials are supplied to the contractor by the Government within the
schedule time for completion of the work, the contractor shall be bound to
complete the entire work within schedule time for completion of the work plus
(a) 25% per cent thereof (b) 50% per cent thereof
(c) 75% per cent thereof (d) 100% per cent thereof
125. If a part only of the materials has been supplied within schedule time for completion
of the work then the contractor shall be bound to do so much of the work as may be
possible with the material and stores supplied in the aforesaid period. “For the
completion of the rest of the work, the contractor shall be entitled
to such extension of time as may be determined
(a)Engineer-in-charge (b) SDO
(c)DO (d) SE
126. The decision in the above case by the competent authority shall be
(a)reviewed by the DO (b) reviewed by the SE
(c)reviewed by the Government (d) final and conclusive
127. Surplus materials which were originally procured by the contractors for themselves
can also be taken over by the Government only on special arrangements at the
prevailing
(a) Issue Rates (b) Market rates
(c) Analyzed rates (d) Assessed rates
128. The hire charges of tools and plant by the contractor count from
(a) the date these are taken out from Departmental workshop or specific place
till the date of their return.
(b) the date following these are taken out from Departmental workshop or
specific place till the date of their return.
(c) the date following these are taken out from Departmental workshop or
specific place till the previous date of their return.
(d) the previous date these are taken out from Departmental workshop or
specific place till the following date of their return.
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129. When materials are issued direct to work from stock/manufacture accounts, the
credit will be effected to
(a) Contractor’s Ledger (b) Work concerned
(c) Stock (d) Measurement Book
130. When materials are issued to contractor and direct to work from
stock/manufacture accounts, the adjustment will be effected
(a) As soon as possible at the receipt of material
(b) At the end of the month
(c) at the time of completion of work (d) At the end of the year
131. When materials are issued to contractor and direct to work by transfer from other
work or division or by purchase, the adjustment will be effected
(a) As soon as possible at the receipt of material
(b) At the end of the month
(c) at the time of completion of work (d) At the end of the year 132.
State whether true or false
The full value credited to head concerned for the issue of material to work should
be debited to the work and the quantities entered in the Register of Materials-at-
site Account Form CPWA 35.
(a) True (b) False
133. Materials received direct from suppliers, full details of the articles received should
at the same time be entered in a
(a) Good Received Sheet (b) Measurement book
(c) Debit Note (d) Credit Note
134. When materials are issued direct to a work either for work to be done
departmentally or through contractor on labour rates, their cost is
(a) debited to the Suspense head “Materials” in the account of work.
(b) credited to the Suspense head “Materials” in the account of work.
(c) debited to the Contractor’s Ledger-Other Transaction in the account of
work.
(d) credited to the Contractor’s Ledger-Other Transaction in the account of
work
135. When materials are issued to contractor whose contract is for finished rate, their
cost should be debited to work concerned under the
(a) Contractor-Other Transaction (b) Advance payment
(c) Contractor-Material (d) Secured Advance
136. A detailed account of item of materials showing the receipts, issues and balances so
that the total issues of each items may be watched with reference to the estimated
requirements, should be kept in Form
(c) CPWA 35A (d) CPWA 38
75
137. All surplus materials at site of works should be transferred to other works in
progress their value being credited to the
(a) work to which they were originally issued
(b) work to which they are transferred
(c) Stock Account (d) All of the above
138. All surplus materials at site of works should be transferred to other works in
progress their value being debited to the
(b) work to which they are transferred
(c) Stock Account (d) All of the above
139. Credit and debit of value of all surplus materials at site of works if brought on the
stock shall be made in the stock Account in Form
(c) CPWA72 (d) CPWA 73
140. Materials returned to stores or transferred to other works should be priced within
(a) current market rates
(b) market rate at the time of issue of material
(c) Issue rates (d) Assessed rates
141. Any resultant loss on transfer of materials from a work shall be borne by the
(b) Work or stock to which transferred as the case may be
(c) distributed between work to which they were originally issued and work or
stock to which they are transferred as the case may be
(d) Either of the above at the discretion of DO
142. Unused balances of materials charged direct to works should be verified at least
once
(a) a week (b) a month
(c) a year (d) in completion period
143. A report of verification of unused balances of the materials should be prepared by
the
Sub-divisional officer (b) DO
Store Superintendent (d) Engineer-in-charge of work
(a)
(c)
144. Form for of verification of unused balances of the materials shall be laid down by
(a) Chief Controller of Accounts in consultation with Administrative
Min/Deptt.
(b) Administrative Min/Deptt. in consultation with Chief Controller of
Accounts
(c) Controller General of Accounts in consultation with Administrative
Min/Deptt.
(d) CAG in consultation with Administrative Min/Deptt.
145. Whether true or false
A verification of the unused balances of materials must invariably be made on the
completion of a work, but on or before the completion of a work, when no more
materials are required for use in construction
(a) True (b) False
146. Once the verification of the unused balances of materials is completed, the first
step taken should be
(a) disposal of deficient materials (b) disposal of surplus material
(c) disposal of damaged materials
(d) disposal of material with changed description
If the gazetted officer or subordinate in direct charge of a work is transferred
before the accounts of it are closed the unused materials at site of the work
should be verified by the _________in company with the ___________
(a) Relieving Officer, Relived Officer
(b) Relived Officer, Relieving Officer
(c) Relieving Officer, SDO (d) Relived Officer, SDO
148. Report of verification of unused store at site of the work in case of transfer of the
gazetted officer or subordinate in direct charge of a work is prepared by
(a) Relieving Officer (b) Relived Officer
(c) SDO (d) DO
149. Report of verification of unused store at site of the work in case of transfer of the
gazetted officer or subordinate in direct charge of a work is submitted to
(a) Relieving Officer (b) Relived Officer
(c) SDO (d) DO
150. Pick the incorrect one regarding it is not necessary that the balance should be
verified at the close of the year, if
(a) the work has been under construction for not more than three months
(b) the accounts of the works are expected to be closed within three months
(c) the accounts of the works are expected to be closed within six months
(d) the balances were verified at any time during the year.
151. After the completion of a work, materials issued by the Department, theoretical
calculations of all the items of materials used on the work should be made in the
Register showing the clearance of Suspense head
(a) Materials
(b) Contractor-Other Transactions
(c) Work Charged Establishment (d) Contingency (work)
152. Register showing the clearance of Suspense head “Material” is maintained in form
77
153. On the basis of theoretical calculations, the sub-head “Materials” should be
cleared by debiting the cost of materials to the work at the
(a) Prevailing issue or market rate at the time of completion of work as the
case may be
(b) Prevailing issue or market rate at the time of issue or purchase of material
as the case may be
(c) Issue or market rate at the beginning of financial year
(d) Any of the above at the discretion of the DO
154. A materials-at-site account, Form CPWA 35 should not ordinarily be kept for
(a) When work is being departmentally (b) Deposit work
(c) minor works (d) minor repair works
155. The account of all the transactions relating to a work during a month whether in
respect of cash, stock or other charges is called
(a) Budget Estimate (b) Work Abstract
(c)Classified Abstract of Works (d) Contractor’s Ledger
156. Work Abstract is prepared in form
(a) CPWA 33 (d) CPWA 34
157. Work Abstract in form CPWA 33 is prepared by
(a) Engineer-in-Charge work (b) SDO
(c) DA (d) DO
158. Work Abstract is categories into three heads. Pick the correct one
(a)Final, Suspense and Contingency (b) Cash, Stock and Transfer
(c)Major, Medium and Minor (d) Capital, Revenue and grant
159. Material issued to a contractor on labour rate and direct to work is shown in the
Work Abstract under the head
(a) Final (b) Suspense
(c) Contingency (d) Addl. Charges for material
160. The category “Suspense Accounts-Contractor” will contain the following. Pick
the incorrect one
(a) Contractors-Other Transaction
(b) Contractors- Advance Payments
(c) Contractors -Secured Advance (d) Contractors-Material
161. In Works Abstract CPWA 33, the suspense accounts consists four sub-accounts.
Pick the incorrect one
(a) Labour (b) Contractor
(c) Work Direct (d) Material
(e) Land Acquisition
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162. Works Abstract encompasses the transactions relating to a work taken place during
the
(a) Day (b) Month
(c) year
(d) Schedule completion of the work
163. Works Abstract is not necessarily to be maintained in case of
(a) Non-Government Work (b) Petty works
(c) Deposit works (d) Local Loan works
164. The estimate, account and completion certificate of petty should be prepared on a
single form
165. CPWA 32 is
(a)Petty Works Requisition and Account (b) Petty Works Accounts
(c) Petty Work Abstract (d) Mini-Works Abstract
Percentage charges on account of establishment, Tool and Plant, Accounts and
Audit and Pensionary Charges levied on works Expenditure should not be shown
in Works Abstract and Register of Works, Form CPWA 40, because they are
eventually not included in the cost of works.
(a) True (b) False
167. Ordinarily there should be one Works Abstract monthly for each working
estimate, but more than one works abstract is permissible for
(a) Non-Government Work
(b) Major work costing above Rs. 50 lakh
(c) Larger work estimate with several sub-heads
(d) Local Loan works
168. Find the incorrect one regarding when a sanctioned method of execution of a
work is decided to be changed
(a) The original abstract should be recast in accordance with the proposed
method
(b) The details of cost and quantities already approved by competent authority
should be rearranged
(c) The revised abstract should be approved by the Superintendent Engineer
(d) After approval the same will be treated as the sanctioned abstract of the
estimate for all accounts purposes.
169. Pick the correct one regarding the accounts of the work in the Works Abstract
should ordinarily exhibit:-
(i) “amount” i.e., total charges finally classified under the relevant categories,
(ii) percentage of the progress of work compared with the amount technically
sanctioned and time allowed.
(iii) Additional amount required for completion of work
(iv) “rate of cost”, i.e., cost per unit on the basis of the recorded “amount” and
“progress”.
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170. During the progress of the work, the expenditure recorded in the works abstract
shall be
Exclusive of cost of material (b) Inclusive of cost of material
(a)
(c) Exclusive of cost of material & labour
(d) Inclusive of cost of material & labour
171. On the completion of the work, the gross cost of sanctioned work, inclusive of
the cost of materials, should be recorded in the
(a) Works Abstract (b) Budgetary estimates of works
(c) Register of Works (d) Contractors’ Ledger
In order to ensure proper maintenance of Form CPWA 35, two alternate registers
may be maintained, one being submitted in Original to the Divisional Officer
along with the Works Abstract for payment and the other used in the next month.
(b) True (b) False
(i) The charges classified under a suspense sub-head should include all
ordinary expenses incidental to construction.
(ii) If any part of a work is pulled down and rebuilt to any serious extent, the
extra charge for construction should ordinarily be debited to the sub-head
concerned.
(iii) In case the amount involved be so large as to affect sensibly the cost or rate
of the sub-head, it may be debited to the sub-head “Contingencies”
(iv) A new sub-head additional to the original sanctioned subheads of the
estimate with the sanction of the competent authority may also be created
to account for such expenditure

(b) ii, iii and iv (d) All of the above
174. In the accounts of Major Estimates a separate sub-head to encompass additional
expenditure for Materials issued to Contractors/Direct to Works” to be created that
shall be
(a) Final head (b) Suspense head
(c) Contingency head (d) Special contingency head
175. The sub head “Additional charges for Materials issued to Contractors/Direct to
Works” should be opened for the record of under-mentioned debits/credits. Pick
the incorrect one
(a) Difference between the rates charged to the contractors and the actual cost
to Government
(b) Carriage and incidental charges in connection with the materials issued to
contractors, if chargeable to the work.
(c) Balances outstanding under the suspense head “Materials” after
transferring the cost of material to the final heads.
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(d) Fine and penalty for defect of work done.
176. The cost of materials issued direct to work, either executed departmentally or
through a Contract for labour only is accounted for in the Works Abstract under
the sub-head
(a) Material (b) Contractor-Other Transaction
(c) Contractor-Advance Payment (d) Contingency
177. All debits or credits other than advance payment and secured advance to
contractors whose contract is for finished rate of items shall be recorded in the
Works Abstract under the sub-head
(a) Contingency
(b) Final Charges for issue of material
(c) Miscellaneous Work Advances (d) Contract-Other Transactions
178. Unpaid wages of labourers on Muster Roll and of their subsequent payment shall
be recorded in the Works Abstract under the sub-head
(a) Contingency
(b) Final Charges for issue of material
(c) Labour (d) Contract-Other Transactions
179. Unpaid wages of work charged establishment and of their subsequent payment
shall be recorded in the Works Abstract under the sub-head
(a) Contingency (b) Contract-Other Transactions
(c) Labour (d) None
180. Advance payments to the Land Acquisition Officers and of their subsequent
adjustments are recorded in the Works Abstract under the sub-head Land
Acquisition is a
(a) Final Accounts (b) Suspense Accounts
(c) Contingency (d) Misc. Work Advances
181. The Suspense account “Materials” in the Works Abstract cleared
(a) Monthly during progress (b) On completion of work
(c)As and when desires (d) Never
182. When closing the account of the work the Suspense account “Materials” in the
Works Abstract is cleared by transferring the charges to the final charges of work
in
(a) Budget Estimate (b) Work Abstract
(c) Register of Works (d) Contractor
183. The responsibility for clearing the suspense head Material of the work abstract
rests with
Engineer-in-charge of work (b) SDO
Store Superintendent (d) DO (a)
(c)
184.Advance payments made to a contractor should be charged of as final outlay

on the work under the sub-head “Contractors – Advance Payments”
(a) True (b) False
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Advances made to contractors and suppliers whether on the security of materials
or otherwise as well as all recoverable payments made under proper authority to
labourers and others on behalf of contractors, should be treated as advances made
on account of the work concerned and accounted for in Miscellaneous Works
Advances
(a) True (b) False
(a) The head “Contractors – Other Transactions” and “Labourers” are intended
for watching the ultimate payment of the unpaid balances of contractors’
accounts and the clearance of the unpaid wages of labourers respectively
(b) If a Running Account Bill or Muster Roll is only partly paid, the total
amount due thereon as value of work done or supplies made should be
brought to account in the Works Abstract as final charges
(c) The amount remaining unpaid should be shown as a minus entry in the
appropriate suspense column – “Contractors – Other Transactions” or
“Labourers” as the case may be.
(d) Amount excess paid is accounted for in Contractor-Advance Payment.
If any wages of labourers remain unpaid after the completion of a work, the
accounts of the work may be kept open for a period of ________month, which
may be extended to ______months at the discretion of the Divisional Officer.
(a) One, Two (b) One Three
(b) Three, Six (d) Three, twelve
(i) After the completion of a work, the accounts of the work may be kept open
for a period of one month, which may be extended to three months at the
discretion of the Divisional Officer.
(ii) Thereafter, the accounts of the work should be closed, the balance under
the suspense head “Labourers” being left unadjusted.
(iii) The amount outstanding should be shown in any completion Report or
Statement, Form CPWA 44 or CPWA 45 as the case may be
(iv) A special remark, as a liability against the work and it should be included
in the total expenditure on the work, so as to arrive at the amount actually
brought to account.

189. If unpaid wages of labourers are claimed and paid subsequently to the closing of
the account of a work, the payment should ordinarily be charged against
(a) the old estimate
(b) the fresh estimate under the same head of service as the original work
(c) Either at the discretion of DO
(d) Contingency
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190. If unpaid wages of labourers paid subsequently to the closing of the account of a
work, suitable Note being recorded by the Divisional Office against the closing
entry relating to the original work in the
(a) Works Abstract (b) Register of Works
(c) Classified Abstract of works (d) Monthly Accounts
(i) If a contractor does not take final payment for more than one month after
the final bill has been passed the amount of the work as passed on the bill
should be incorporated in the Works Abstract on the authority of the bill.
(ii) The balance due to him should be removed from the accounts of the work
by credit to the Major Head “8443-Civil Deposits.
(iii) Simultaneously, the Major Head “8550”-Civil Advances shall also be
credited with the similar amount
(iv) If a contractor has already been overpaid and an immediate recovery is not
practicable, the balance should be removed by debit to the sub-head
“Miscellaneous Works Advances” under the Major Head “799-Suspense”
below the functional Major/sub-Major Heads of Account.

192. When the unclaimed amount of a contractor is credited to the head “P.W.Deposits
and subsequently a decree from a court is issued, the amount charged on the
Consolidated Fund of India shall be
(a) the amount in excess of deposit held
(b) Entire amount of decree (c)the amount held in deposit
(d) Amount held in deposit plus applicable interest from date of deposit till
decree
While making payment in satisfaction of the court decree, the amount standing to
the credit of the contractor under P.W.Deposits, should however, be left
unadjusted.
(a) True (b) False
A refund of security deposit of revenue is made in satisfaction of a court decree
cannot be treated as an item of expenditure within the meaning of Article 12(3)
(f) of the Constitution of India.
(a) True (b) False
195. The statement headed “Detail of Contractors closing balance” in the Works
Abstract and the record of unpaid wages should be examined by disbursing officer
(a) weekly (b) monthly.
(c) quarterly (d) Annually
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(a) Advance payments made by the Divisional Officers to the Land Acquisition
Officer will be debited directly to the suspense account, “Land
Acquisition” within the Works Accounts till the possession of land is
received or intimation of actual payment to the owners of land is received.
(b) This suspense head will be cleared by the Divisional Officers on receipt of
the accounts along with the Land Award Statements, vouchers etc. from
the Land Acquisition Officers
(c) Clearance by debit to the final head “Acquisition of Land” in the accounts
of work and credit to the suspense head “Land Acquisition”.
(d) If there is any delay in the land acquisition proceedings and final payment
of compensation etc., the accounts of work can be closed by clearing and
adjusting the amount under suspense account “Land Acquisition”.
197. Liabilities are not incorporated in the accounts of works, except in the following
cases; pick the incorrect one
(a) Unpaid balances of partly paid running account bill or must rolls are
invariably incorporated.
(b) Amount paid in excess to contractors/suppliers for work done or supplies
made
(c) The value of materials received from sources other than stock (including
manufacture) and payments to the suppliers and adjustments crediting the
transfer accounts concerned, may not be made at once
(d) Wholly unpaid muster rolls and bills of contractors and suppliers
are sometimes taken to account.
198. The Works Abstract should be prepared in the
(a) Sub-Divisional Office (b) Divisional Office
(c) Circle Office (d) Pay and Accounts Office
199. Pick the incorrect one regarding writing up of a work abstract
(a) It should be posted monthly from the Cash Book and the connected bills of
contractors and suppliers, cash refunds.
(b) At the end of Month, Stock and adjustment transactions should be added,
write back final charges being posted as minus entries
(c) The closing balances of contractor’s accounts should be cross checked with
the balance as per the ledger accounts of the contractors.
(d) The closing balances arrived at under the suspense head labourers in each
case should be agreed with the connected record of unpaid wages and its
correctness should be got ensured from the Sub-divisional Officer.
200. The Works Abstract should be checked and closed under the supervision of the
(c) Divisional Accountant (d) Divisional Officer
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201. All the Works Abstract of a month, finally completed in all respects should be
examined monthly by the Divisional Officer and any explanations necessary called
for from
(c) Divisional Accountant (d) Contractor concerned
202. The permanent and collective record of the expenditure incurred in the division,
during a year, on each work is the
(a)Budget and work estimate (b) Work Abstract
(c) Register of Works (d) Classified Abstract of Works
203. Register of Works is maintained in form
204. Register of Works is maintained
(a)At site of work (b) in SD Office
(c) in Divisional Office (d) in Circle Office
205. Pick the correct one regarding petty works
(a) Not to be maintained in Register of Works but only in Works Abstract
(b) to be maintained in both Register of Works and Works Abstract
(c) to be maintained in CPWA 32, Petty Work Requisition and Accounts
(d) Both b & c
206. The Registers of Works are posted
(c) monthly
(d) as and when a transaction takes place.
207. The Registers of Works are posted
(a) Contractor’s Ledger (b) Cash Book
(c) Memorandum of Payment (d) Work Abstract
208. The posting of the Registers of Works, Form CPWA 40 should be completed and
the Registers should then be laid before the Divisional Officer for review before
(a) the close of month
(b) before the date of submission of the monthly accounts to the Pay and
Accounts Officer
(c) before effecting any transfer entry
(d) completion of work within schedule time
209. The monthly account of each work on which there has been expenditure during the
month should be dated initialled by the Divisional Officer in token of his having
examined the entries and found them correct
(a)at the top of the register (b) at the foot of the register
(c)in the column set apart for the purpose (d) In the summary of the month
210. Work-slip is prepared for actual and probable excess in
(a)Total cost of work (b) rate of cost
(c)either a & b or both (d) neither a & b
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211. works-slips should be prepared in Form
Works slips in Form CPWA 39 should be prepared by________ and submitted to
the __________
(a) SDO, DO (b) DA, DO
(c) DO, PAO (d) DA, Superintending Engineer
If the transactions of a division are very large, the Divisional Officer may allow
an extra period of a few days for the completion of the Register of Works, Form
CPWA 40 and so the submission of the monthly accounts to the Pay and
Accounts Officer should be delayed on this account.
(a) True (b) False
214. If there is necessarily and delay in closing the accounts of a work, no further
charges are incurred without the permission of the
(a) SDO (b) Divisional Officer
(c) SE (d) DG (Works)
215. Before permitting the accounts of the work to be closed, which head/sub-head
should receive special attention of the DO and also investigation if necessary by
him?
(a) Material (b) Contract-OT
(c) Land Acquisition
(d) Addl. Charges for issue of materials
216. The accounts of annual maintenance estimates must be closed on the last working
day of the month fixed by the
(a) Administrative Ministry/Administration concerned
(b) DG (Works) (c) SE
(d) Pay & Accounts Office
The expenditure on account of annual maintenance incurred in the next working
year should be treated as expenditure against the annual maintenance estimate for
that year
(a) True (b) False
218. The suspense accounts of the work should be closed by transferring the balances
of all those accounts to the general suspense accounts “Public Works Deposits”
or “Miscellaneous Works Advances”, as the case may be
(a) On the last day of the month
(b) in the last month of the working year
(c) On the last day of the following month of current working year
(d) in the last month of the following working year
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221. Pick the incorrect one regarding Register of Works
(a) When the work is completed and the accounts of it have been settled and
written up a double red ink line should be ruled below the final entries.
(b) A note made in red ink “Work completed in ……20” should be made.
(c) This note should be signed by the Engineer-in-charge and it will be the
authority for treating the accounts of the work as closed, and a work should
not be reported as completed in the divisional accounts unless this
authority has been placed on record.
(d) If it is a Deposit Work, steps should be taken promptly to surrender the
unexpended balance with the approval of the Divisional Officer.
222. If the total expenditure on the work is in excess of the sanctioned estimate and the
excess is passed by the Divisional Officer under his power, the words added to
the completion note recorded should be
(a) Excess passed by me (b) Excess paid by me
(c) Excess accepted by me
(d) Excess incorporated in estimate by me
221. If amount in excess of sanctioned estimate is not within the Divisional Officer’s
powers to deal, a report should be prepared in
(c) Either a or b as the case may be (d) A simple statement
222. Addition of the words in the completion note in the Register of Works “Work
completed in ….20 Completion Report statement submitted with this office letter
No. dated 20” when
(a) the excess is within the Divisional Officer’s powers to deal with
(b) the excess is not within the Divisional Officer’s powers to deal with
(c) the work is completed within the schedule time of completion
(d) the work is not completed within the schedule time of completion
223. The orders passed subsequently by higher authority on the excess reported in the
Completion Report or Statement should also be noted in the
(a) Estimates of work concerned (b) Work Abstract
(c) Register of Works (d) Standard Measurement Book
224. The closed accounts of a work may be reopened in order to rectify the error or
omission unless the amount involved is
(a) ten rupees or more (b) not more than ten rupees
(c) fifty rupees or more (b) not more than fifty rupees
Where the amount of error involved in respect of the account of a closed work is
below the prescribed limit say Rs. 10 or less, no rectification or omission of error
is permissible.
(a) True (b) False
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226. Contractor’s Ledger is maintained in form
227. Find the correct one
(i) A separate folio or set of folios being reserved for all the transactions with
each contractor for whom a personal account is maintained.
(ii) A personal account should be opened in the ledger for every contractor
with whom formal contract has been entered into.
(iii) A personal account should not be opened in the ledger when the work or
supply entrusted to him is not important and no payment is made to him
except on a First and Final bill, Form CPWA 24, on completion.
(iv) If only materials are issued to the contractor or any payments are made on
his behalf, a ledger account must be opened.

228. The contractor’s ledger should be written up
(a) at site of work (b) Contractor’s office
(c) SD Office (d) Divisional Office
230. Find the correct one
(i) It is not necessary for the sub-divisional Officer to maintain a ledger
similar to contractor’s ledger in his office, but if he maintains one, the
divisional office may require him to furnish extracts therefrom.
(ii) The value of work done or supplies made by a contractor should not be
credited to his account until his bill has been passed and payment made
thereon except when a contractor’s account is to be closed
(iii) Debit entries in the Ledger should be made only on the basis of
transactions recorded in the accounts, the posting being made from the
supporting cash, stock or adjustment vouchers, liabilities not yet liquidated
should be excluded altogether
(iv) The value of materials, if any, issued to a contractor should be debited to
his account on the authority of his acknowledgement

230. Security deposits of contractors should be recorded in the Contractor’s Ledger as
(a) Debit entry (b) credit entry
(c) Contra entry (d) None of the above
231. The total number of columns in a Contractor’s Ledger CPWA 43 is
(a) 9 (b) 10
(c) 11 (d) 12
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232. Pick the incorrect regarding the column number dealing with a head of a
contractor ledger
(a) Column No. 4-Advance Payment
(b) Column No. 5-Secured Advance
(c) Column No. 6-Other Transactions (d) Column No. 7-Debit
233. Pick the incorrect regarding the column number dealing with a head of a
contractor ledger
(a) Column No. 7-Name/Particular of work
(b) Column No. 8-Debit
(c) Column No. 9-Credit (d) Column No. 10-Remarks
234. Match the following
(A) Figure in Column 4 of Contractor’s Ledger (i) Figure E of CPWA 26A
(B) Figure in Column 5 of Contractor’s Ledger (ii) Figure D of CPWA 26
(C) Figure in Column 6 of Contractor’s Ledger (iii) Figure G of CPWA 26
(D) Figure in Column 8 of Contractor’s Ledger (iv) Figure H of CPWA 26
(a) A-i, B-ii, C-iii and D-iv (b) A-ii, B-i, C-iii and D-iv
(c) A-i, B-iii, C-iv and D-ii (d) A-iii, B-i, C-iv and D-iii
235. Column 9 – “Gross Transactions – Credits” – should be entered with the value of
work or supplies creditable to the contractor, which will be figure
(a) C of CPWA 26 (b) D of CPWA 26
(c) E of CPWA 26 (d) F of CPWA 26
236. Column 10 – “Total value of Work or Suppliers” – In the case of Running Account
Bill, here should be entered the total value of work done or supplies made up-to
date, as per figure
(a)A of CPWA 26 (b) B of CPWA 26
(c)C of CPWA 26 (d) D of CPWA 26
237. The ledger accounts should be closed and balanced
(c) monthly (d) yearly
238. The last entry in column 10 “Total value of Work or Suppliers” of the Contractor’s
Ledger should be initialled and dated by
(a) SDO (b) DA
(d) DO (d) Contractor
239. Pick the incorrectly matched one
Option Class of Serial Number of entry in Memorandum of
Balance Payments on class of Balance in the Running
Account Bill (Form CPWA 26)
a Advance 2
Payments
b Secured 3
Advances
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c Other 4
Transactions
d Other 5
Transactions
240. Who should ensure the correctness of the Contractor’s Ledger and also further
see that there is no indication of a transaction pertaining to a running account
having been settled on a Form of bill not permitted to be used for the purpose?
(a) SDO (b) DO
(C) DA (d) Pay & Accounts Officer
A contractor requiring a copy of his running account bill or an extract from his
account in the Contractors’ Ledger, Form CPWA-43 should not be furnished with
the same. He should, however, be encouraged to look at his account in the ledger
and sign it in token of his acceptance of it.
(a) True (b) False
242. The Account relating to issue of material direct to work when contract is of labour or
the work is to be done departmentally and also for land acquisition the ledger
will be maintained in Form
(a) CPWA 43 (b) CPWA 43-A
243. Contractor’s Ledger CPWA 43 consists of 11 columns in total whereas ledger
maintained to record issue of material direct to work when contract is of labour or
the work is to be done departmentally and also for land acquisition consists of how
many of columns?
(a) 10 (b) 11
(c) 12 (d) 13
244. The cost of carriage of stock materials to site of works, and of all carriage
charges, in connection with the movement, from place to place, of other materials
issued to or provided specially for a work, should be debited to
(a) the account of the division (b) the account of the work
(c) the stock Account (d) the account of scheduled rates
245. Carriage charge for Issue of material to the promised place of delivery where the
supply of departmental materials are stipulated in the contracts shall be accounted
for in Works Abstract under the sub-head
(a) Contractor’s Other Transaction (b) Contingency
(c) Material (d) Addl. Charges for issue of
materials
246. Carriage/incidental charge for Issue of material beyond the place of delivery
where the supply of departmental materials are stipulated in the contracts shall be
accounted for in Works Abstract under the sub-head
(c) Material
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247. Carriage/incidental charge for Issue of material direct to work and to the
contractor whose contract is for labour only shall be accounted for in Works
Abstract under the sub-head
(c) Material
248. When surplus materials are returned from a work to stock, carriage/incidental
charge should be borne by
(a) stock (b) Contractor
(c) work (d) revenue of division
249. When surplus materials are transferred to another work, the carriage/incidental
charge may be debited to
(a) work from which transferred (b) work to which transferred
(c) either work as may be equitable (d) work that has larger estimate.
In all cases, the places from and to which materials are conveyed, the distance,
the quantity and the approximate weight must be stated clearly in the payment
vouchers.
(b) True (b) False
251. The expense attendant, upon the necessary examination of the soil for the
foundations of works ordered by competent authority should be treated as
(a) outlay on works (b) contingent charge
(c) Departmental charges (d) Special contingency.
252. The expenditure incurred on ceremonies connected with the inauguration of
important public works in the case of irrigation projects (Commercial), should be
debited to the
(a) Outlay of project
(b) Revenue account of the project
(c) Direction and Administration (d) Contingency of sanctioned
estimates
253. The expenditure incurred on ceremonies connected with the inauguration of
important public works other than irrigation projects (Commercial), should be
debited to the
(a) Outlay of project
(b) Revenue account of the project
(c) Direction and Administration
(d) Contingency of sanctioned estimates
254. Municipal or other rates and taxes on Government buildings shall be adjusted in
the manner laid down in
(a) GFR, 2005 (b) R&P Rules, 1983
(c) Civil Accounts Manual
(d) Government Accounting Rules, 1990
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255. Whenever the maintenance of any works under the administrative control of the
Public Works Department is entrusted to the agency of another Civil Department
expenditure connected with the work will be subject to the following
reservations; pick the incorrect one
(a) It is entrusted with sanction of the Administrative Ministry/Administrator
Concerned
(b) The Civil Department should be responsible to the Public Works
Department to account for appropriation placed at its disposal.
(c) The Public Works Department should retain budgetary and financial control
(d) The Public Works Department should retain technical control through
inspection.
256. When the Public Works Department entrusts to the agency of a District Board, or
other local body, the maintenance of Government buildings or roads, without
transferring the property to the local body, the payment made to it on this account
should be treated as a payment for work done by a
(a) Central Government/PWD (b) Local Government
(c) State Government (d) contractor
257. When the Public Works Department entrusts to the agency of a District Board, or
transferring the property to the local body and a lump sum payments have been
agreed upon, the procedure for settling the account periodically, and for
recording the cost of the works, may be simplified, with the concurrence of the
(a) CE/DG (Work)
(b) Ministry of Urban Development
(c) Controller General of Accounts (d) Chief Controller of Accounts
When the Public Works Department entrusts to the agency of a District Board, or
transferring the property to the local body, the payment made to it on this account
should be charged to the detail heads “grants-in-aid”
(a) True (b) False
259. The detail heads “grants-in-aid” is intended for cash contributions made to local
bodies in connection with
(a) roads which are either not the property of Government or being such
property, have been transferred to the control of a local body
(b) miscellaneous civil works, the cost of which, if constructed by the Public
Works Department would be debitable to the minor head “Construction”
and for the financial assistance given to these bodies, in the form of
expenditure incurred in the Public Works Department on a work
constructed by the department on their behalf.
(c) Both of the above
(d) Neither of the above
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260. It is not permissible to apply, without the sanction of the competent authority, any
anticipated or actual savings on a sanctioned estimate of a definite project, to carry
out additional work not contemplated in the original project or fairly contingent on
its actual execution. However, subject to the availability of funds under sub-head
“Contingencies” in the sanctioned project estimate, such additional works not
contemplated in the sanctioned project, may be executed by the Divisional Offices
subject to the acceptance of the
(a) Controller General of Accounts (b) Chief Controller of Accounts
(c) Government of India (d) Engineer-in-Chief
93
. Q. No
Answer
1. C (10.1.1)
2. A (10.1.1)
3. D (10.1.2)
4. A (10.1.3)
5. C (10.1.3)
6. B (Note 2 below 10.1.5)
7. D (10.2.1)
8. D (10.2.2)
9. A (10.2.3)
10.C (10.2.3)
11.B (10.2.3_a)
12.C (10.2.3_b)
13.A (10.2.3_b)
14.D (10.2.3_b)
15.C (10.2.3_b)
16.A (Note below 10.2.3)
17.D (10.2.4) may be paid more than once in a month
18.A (10.2.4_c)
19.A (10.2.4_d)
20.B (10.2.4_d)
21.A (10.2.4_d)
22.B (10.2.4_e)
23.C (10.2.4_f)
24.D (10.2.4_g)
25.A (Note 1 below 10.2.4_g)
26.C (Note 2 below 10.2.4_g)
27.A (10.2.4_h)
28.A (10.2.4_h) in this case name need not be specified
29.B (10.2.5)
30.B (10.2.6)
31.D (10.2.6)
32.A (10.2.7)
33.C (10.2.7)
34.D (10.2.7)
35.C (10.2.7)
36.A (Note below 10.2.7)
37.A (10.2.8_a to d)MB is written at site of work
38.C (10.2.8_h) Cancellation by a diagonal line
39.D (10.2.8_i)
40.A (10.2.8_j) submission to SDO and sign by him not DO
41.C (10.2.8_k) Deferment of payment in case of final bill and not in case
of any bill.
42. A (10.2.9)
94
43. D (10.2.10)
44. C (10.2.10)
45. B (10.2.10_i)
46. A (10.2.10_ii)
47. B (10.2.10_ii)
48. C (10.2.10_ii)
49. B (10.2.10_ii)
50. B (10.2.10_ii)
51. A (10.2.10_ii)
52. D (10.2.10_iii)
53. C (10.2.10_iv)
54. C (10.2.11)
55. D (10.2.12)
56. A (10.2.12)
57. B (10.2.12)
58. C (10.2.12)
59. A (10.2.12)
60. B (10.2.12)
61. B (Note 2 below 10.2.16)
62. D (Note 2 below 10.2.16)
63. A (Note 2 below 10.2.16)
64. A (10.2.17)
65. D (10.2.18)
66. C (10.2.19_a)
67. D (10.2.19_a)
68. B (10.2.19_a) In case of Adv. Payments only value and not quantity to
be specified.
69. A (10.2.19_b)
70. B (Note 1 below 10.2.19_b) Bonafide claims may be entertained.
71. B (Note 1 below 10.2.19_b)
72. A (10.2.19_c and note below it) It is Chief Controller of Accounts and
not CGA.
73. C (10.2.20)
74. C (10.2.20)
75. B (10.2.20)
76. B (10.2.20)
77. C (Note below 10.2.20)
78. B (Note below 10.2.20)
79. A (10.2.22_a)
80. A (10.2.22_a)
81. A (10.2.22_a) ii-by contractor, iii- not below SDO and iv-certificate by
SDO
82. D (10.2.22_a)
95
83. A (10.2.22_b) iii-both days inclusive, iv interest to 0049 and not to
outlay of work
84. B (Note below 10.2.22_b)
85. B (10.2.23)
86. A (10.2.23)
87. B (Note below 10.2.23)
88. B (Note below 10.2.23)
89. A (Note below 10.2.23)
90. B (Note below 10.2.23)
91. C (Note below 10.2.23) ii- for 50000-10000 it is 6 month and not
12 months.
92. B (last para of Note below 10.2.23)
93. B (Note below 10.2.23)
94. C (10.2.25)
95. B (10.2.26)
96. C (10.2.26)
97. D (10.2.26)
98. B (10.2.26) including not excluding absentees
99. D (Note below 10.2.26)
100. B (10.2.27)
101. C (10.2.27)
102. C (10.2.28_a)
103. D (Note below 10.2.29)
104. A (10.2.29)
105. C (10.2.29)
106. A (10.2.30)
107. D (10.3.1)
108. A (10.3.2_b_1)
109. B (10.3.3_a) On the express authority of SE and not of CE.
110. A (10.3.3_a)
111. A (10.3.3_a)
112. D (10.3.3_b)
113. D (10.3.3_c)
114. C (10.3.3_c)
115. B (10.3.4) unstamped not stamped acknowledgement
116. D (10.3.5)
117. B (10.3.7) Gradual not lamp-sum recovery of advance is desireable.
118. D (10.3.9)
119. C (10.3.9)
120. C (10.3.9)
121. A (10.3.9)
122. D (10.3.9)
123. A (10.3.9)
124. B (10.3.9)
96
125. A (10.3.9)
126. D (10.3.9)
127. B (10.3.9)
128. A (10.3.10)
129. C (10.3.6)
130. B (10.3.6_2 and 10.3.11)
131. A (10.3.11_a_2)
132. A (10.3.11_a)
133. B (10.3.11_b)
134. A (10.3.12_a)
135. A
136. B (10.3.12_b)
137. A (10.3.13_b)
138. B (10.3.13_b)
139. D (10.3.13_b)
140. A (10.3.13_c)
141. A (10.3.13_c)
142. C (10.3.14)
143. A (10.3.14)
144. B (10.3.14)
145. A (10.3.15)
146. B (10.3.15)
147. A (10.3.16)
148. C (10.3.16)
149. D (10.3.16)
150. C (10.3.17)
151. A (10.3.18)
152. D (10.3.18)
153. A (10.3.18)
154. D (10.3.19)
155. B (10.5.1)
156. C (10.5.1)
157. D (10.5.1)
158. A (10.5.1)
159. A (10.5.1) sub-head Material
160. D (10.5.1)
161. C (10.5.1)
162. B (10.5.1)
163. B (10.5.1)
164. C (10.5.1)
165. A (10.5.1)
166. B (Note below 10.5.1) eventually included in the cost of work
167. C (10.5.2)
168. C (10.5.4) Approval by DO and SE
97
169. B (10.5.6)
170. A (10.5.7)
171. C (10.5.7)
172. A (Note below 10.5.7)
173. D (10.5.9)
174. A (10.5.10)
175. D (10.5.10_i to iii)
176. A (10.5.12_1)
177. D (10.5.4_2 to 4)
178. C (10.5.4_5)
179. D
180. B (10.5.21)
181. D (10.5.13) final charges transferred to the Register of Works
182. C (10.5.13)
183. D (10.5.13)
184. B (10.5.14) Suspense not final
185. B (10.5.15) Contractor-Other Transaction
186. D (10.5.16)
187. B (10.5.18)
188. A (10.5.18) iv- should be excluded and not included
189. B (Note below 10.5.18)
190. B (Note below 10.5.18)
191. B (10.5.19)
192. B (Note below 10.5.19)
193. B (Note below 10.5.19)
194. A (Note below 10.5.19)
195. B (10.5.20)
196. D (10.5.21) should be left unadjusted
197. B (10.5.22_a to c)
198. B (10.5.24)
199. A (10.5.24) posted day by day and not monthly
200. C (10.5.24)
201. B (10.5.25)
202. C (10.6.1_a)
203. B (10.6.1_a)
204. C (10.6.1_a)
205. C (10.6.1_a)
206. C (10.6.2)
207. D (10.6.2)
208. B (10.6.3)
209. C (10.6.3)
210. C (10.6.3)
211. B (10.6.3)
212. D (10.6.3)
98
213. B (10.6.3) submission of monthly accounts should not be delayed on
this account
214. B (10.6.4)
215. D (10.6.7)
216. A (10.6.8)
217. A (10.6.8_1)
218. B (10.6.8_2)
219. C (10.6.9_a & b) note to be signed by the DO
220. A (10.6.10)
221. C (10.6.11)
222. B (10.6.11)
223. C (10.6.11)
224. B (10.6.12)
225. B (10.6.12) in such case rectification/omission by adding a note alone.
226. D (10.7.1)
227. B (10.7.1 & 10.7.2) whether a contract formal or not entered into.
228. D (10.7.3)
229. C (10.7.3 & 10.7.4) SD office may not require to furnish the extract.
230. D (Note below 10.7.4)
231. C (10.7.5_a)
232. D (10.7.5_a) Col. 7-Name/Account of work & Particular of transaction
233. D (10.7.5_a) Col. 10-Total value of work/supplies, Col. 11-Remarks
234. B (10.7.5_c_ii to vi)
235. D (10.7.5_c_vii)
236. A (10.7.5_c-viii)
237. C (10.7.6)
238. B (10.7.5_viii)
239. C (10.7.6)
240. C (10.7.7)
241. B (10.7.9) if demanded extract of his ledger account to be furnished to
him.
242. B (10.7.10)
243. D (10.7.10)
244. B (10.8.1_a)
245. D (10.8.1_a)
246. A (10.8.1_a)
247. C (10.8.1_a)
248. C (10.8.1_b)
249. C (10.8.1_a)
250. A (10.8.1_d)
251. A (10.8.2)
252. B (10.8.3)
253. D (10.8.3)
254. D (10.8.4)
99
255. A (10.8.5)
256. D (10.8.6)
257. D (10.8.6)
258. B (Note 1 below 10.8.6)
259. C (Note 1 below 10.8.6)
260. D (10.8.7)

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CHAPER 1: DEFINITION

1. Charged Expenditure is said so because it

(a) Administrative sanction (b) Technical sanction

Ques. Answer Ques. Answer

(a) i, ii and iii (b) i, ii and iv

(a) i and ii (b) i, ii and iii

(a) ii (b) iii

(a) i, ii,, iii (b) i, ii, iii, iv

(a) i, ii and iii (b) i, ii, iii and iv

(a) i and ii (b) i & iii

(a) i, ii and iii (b) i, ii and iv

(a) i, ii and iii (b) ii, iii and iv

(a) i, ii and iii (b) i, ii, & iv

(a) i, ii and iii (b) I, iii and iv

(a) i, ii, and iii (b) i, iii and iv

(a) i, ii and iii (b) i, iii and iv

(a) i, ii and iii (b) i, iii and iv

(a) i, ii and iii (b) i, ii and iv

(a) i, ii and iii (b) ii, iii and iv

(a) i, ii and iii (b) i, iii and iv

1. An entry intended to transfer an item of receipt or charge from the account of a

(a) i, ii,iii and iv (b) i, ii, iii and v

5. Transfer entry is required in order to relieve the account of a work in progress of

(a) i, ii and iii (b) i, ii and iv

(a) i, ii and iii (b) i, ii and iv

(a) i, ii and iii (b) ii, iii and iv

38. Pick the incorrect one regarding Measurement Book

(a) i, and ii (b) i, ii and iii

(a) i and ii (b) iii and iv

(a) SDO, Divisional Accountant (b) SDO, Divisional Officer

(a) i, ii and iii (b) ii, iii and iv

(a) i, ii and iii (b) ii, iii and iv

(a) i, ii and iii (b) ii, iii and iv

(a) i only (b) i and iii

(a) i and ii (b) i, ii and iii

(a) i, ii and iii (b) i, ii and iv

184.Advance payments made to a contractor should be charged of as final outlay

(a) i, ii and iii (b) i, iii and iv

(a) i, ii and iii (b) i, ii and iv

(a) i, ii and iii (b) i, iii and iv

(a) i, ii and iii (b) i, ii and iv

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