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Chapter 3

The document contains a series of multiple-choice questions (MCQs) related to the classification and management of government accounts, including rules and procedures for financial transactions. Each question is accompanied by the correct answer and a brief explanation to clarify the concepts. The content covers various aspects of government financial management, including cash assignments, expenditure classifications, and procedures for disbursing funds.

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Deepak Kumar
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28 views8 pages

Chapter 3

The document contains a series of multiple-choice questions (MCQs) related to the classification and management of government accounts, including rules and procedures for financial transactions. Each question is accompanied by the correct answer and a brief explanation to clarify the concepts. The content covers various aspects of government financial management, including cash assignments, expenditure classifications, and procedures for disbursing funds.

Uploaded by

Deepak Kumar
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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Here are the MCQs with their answers and explanations:

CPWA Code: Chapter 03

Question No. 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
Answer: (a) Function/Programme/Activity
Explanation: Government transactions are classified based on functions, programmes, or
activities to ensure systematic budgeting and expenditure tracking.

Question No. 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
Answer: (d) Rule 7.10.2 of CPWA Code
Explanation: The CPWA Code provides guidance on the classification of transactions
based on government functions and activities.

Question No. 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
Answer: (a) Book transfer
Explanation: Instead of cash payments, book transfers are used for inter-division
transactions to maintain financial control.

Question No. 4
Pick the odd one out
(a) 2059
(b) 0059
(c) 4210
(d) 3054
Answer: (b) 0059
Explanation: 2059, 4210, and 3054 are expenditure heads, while 0059 is a receipt head.

Question No. 5

Pick the odd one out


(a) 0059
(b) 0202
(c) 4000
(d) 4711
Answer: (c) 4000
Explanation: 4000 represents capital receipts, whereas the others represent revenue
accounts.

Question No. 6

Which denotes cash remittance and settlement between offices rendering accounts to the
same Accounts Officer
(a) 8671
(b) 8672
(c) 8782
(d) 8999
Answer: (b) 8672
Explanation: This head is used for financial adjustments between offices under the same
accounting authority.

Question No. 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.
Answer: (c) Central Govt. on advice of CAG
Explanation: The Central Government prescribes new classification heads based on
recommendations from the CAG.
Question No. 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
Answer: (b) List of Major & Minor Head
Explanation: The classification structure for government accounts is detailed in the List of
Major & Minor Heads.

Question No. 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
(a) Consolidated Fund of India
(b) Charged section of Relevant Grant
(c) Work Contingency
(d) Miscellaneous Work Advance
Answer: (b) Charged section of Relevant Grant
Explanation: Such expenses are considered unavoidable and are debited to the charged
section of the relevant grant.

Question No. 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/-
(c) Three months Basic+DA subject to maximum Rs. 8000/-
(d) Six months Basic+DA subject to maximum Rs. 8000/-
Answer: (c) Three months Basic+DA subject to maximum Rs. 8000/-
Explanation: Government rules provide for financial assistance to the family in case of an
employee’s death.

Question No. 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
Answer: (c) Head of Office/Department
Explanation: The Head of Office has the authority to sanction immediate financial relief.

Question No. 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
Answer: (c) Six Months
Explanation: The advance must be settled within six months to maintain proper financial
records.

Question No. 13

Lump-sum advance to family of deceased Government Servant shall be debited to


(a) 2059
(b) 8550
(c) 8011
(d) 8009
Answer: (b) 8550
Explanation: 8550 is the accounting head used for such financial assistance.

Question No. 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
Answer: (c) 2075 Miscellaneous General Services
Explanation: If the advance cannot be recovered, it is classified under Miscellaneous
General Services.

Question No. 15

Who is primary disbursing officer of a Division?


(a) Divisional Accountant
(b) Cashier
(c) Treasury Officer
(d) Divisional Officer
Answer: (d) Divisional Officer
Explanation: The Divisional Officer is responsible for all financial disbursements.

Question No. 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
Answer: (a) Pay & Accounts Officer
Explanation: The PAO manages fund allocation through Letters of Credit.

Question No. 17

If an officer other than the Executive Officer/Engineer is declared DDO, he may be delegated
power to draw cheque with the prior approval of
(a) Pay & Accounts Officer
(b) Accountant General
(c) Chief Controller of Accounts
(d) Controller General of Accounts
Answer: (a) Pay & Accounts Officer
Explanation: The PAO ensures financial control before delegating cheque-drawing power.

I have covered the first 17 questions with answers and explanations. Would you like me to
continue with the remaining ones?

Here are the remaining MCQs with answers and


explanations:

Question No. 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
Answer: (d) Letter of Credit
Explanation: The Divisional Officer issues payments
based on a Letter of Credit granted by the Pay &
Accounts Officer.

Question No. 19

Cash Assignment Number to a Divisional Officer is


assigned by
(a) Pay & Accounts Officer
(b) Accountant General
(c) Chief Controller of Accounts
(d) Controller General of Accounts
Answer: (a) Pay & Accounts Officer
Explanation: The PAO assigns the Cash Assignment
Number to ensure proper control of funds.

Question No. 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
(b) By Pay & Accounts Officer
(c) By Divisional Officer on PAO’s memo
(d) By PAO on bill submitted by DO
Answer: (d) By PAO on bill submitted by DO
Explanation: Under the NPS system, salaries are
disbursed through the PAO based on the bills submitted
by the Divisional Officer.

Question No. 21

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
Answer: (a) Divisional Officer
Explanation: The Divisional Officer is responsible for
initiating the request for a Cash Assignment Number.

Question No. 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
Answer: (b) Chief Controller of Accounts
Explanation: The Chief Controller of Accounts reviews
and approves the Cash Assignment Number request.

Question No. 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: (b) Before 30 days of opening of a Division
Explanation: The request must be submitted in advance
to ensure financial arrangements are in place before the
division starts operating.

This completes the set of MCQs with answers and


explanations. Let me know if you need any further
clarifications!

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