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Administrative Officer I Exam With Answers

The document contains a series of multiple-choice questions and answers related to accounting, payroll, liquidation, budgeting, records management, and taxation within the context of government service. Key topics include current assets, payroll computations, required documents for liquidation, budgeting approaches, and tax regulations. It serves as a preparatory guide for the Administrative Officer I Examination in the Department of Education (DepEd).

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1K views7 pages

Administrative Officer I Exam With Answers

The document contains a series of multiple-choice questions and answers related to accounting, payroll, liquidation, budgeting, records management, and taxation within the context of government service. Key topics include current assets, payroll computations, required documents for liquidation, budgeting approaches, and tax regulations. It serves as a preparatory guide for the Administrative Officer I Examination in the Department of Education (DepEd).

Uploaded by

lizatrish749
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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Accounting

1. Which of the following is NOT considered a current asset?


o A. Cash
o B. Accounts Receivable
o C. Equipment
o D. Supplies Inventory
Answer: C. Equipment

Payroll Computation

2. An employee earns a monthly salary of ₱30,000. SSS contribution is ₱581.30,


PhilHealth is ₱450, and Pag-IBIG is ₱100. What is the total monthly government
share for these contributions?
o A. ₱1,000.00
o B. ₱1,756.30
o C. ₱1,131.30
o D. ₱500.00
Answer: B. ₱1,756.30
(SSS Employer Share = ₱1,208.70, PhilHealth = ₱450, Pag-IBIG = ₱100)

Liquidation

3. Which of the following documents is REQUIRED in the liquidation of cash advance


for travel?
o A. Certificate of Appearance
o B. Purchase Order
o C. Inventory Report
o D. BIR Form 2316
Answer: A. Certificate of Appearance

Budgeting

4. What budgeting approach is used by the government where funds are allocated
based on outcomes or results?
o A. Line-item budgeting
o B. Incremental budgeting
o C. Performance-based budgeting
o D. Zero-based budgeting
Answer: C. Performance-based budgeting

5. The process of allocating funds to departments and agencies is called:


o A. Obligation
o B. Appropriation
o C. Disbursement
o D. Programming
Answer: B. Appropriation

Records Management

6. What is the correct classification for a document that should be kept permanently?
o A. Current
o B. Non-record
o C. Archival
o D. Temporary
Answer: C. Archival

7. The “life cycle” of a record includes:


o A. Creation, Use, Disposal
o B. Filing, Archiving, Storage
o C. Drafting, Printing, Sending
o D. Making, Storing, Burning
Answer: A. Creation, Use, Disposal

Tax Withheld

8. What is the BIR form used to file withheld taxes on compensation?


o A. BIR Form 1601-C
o B. BIR Form 2316
o C. BIR Form 1700
o D. BIR Form 1901
Answer: A. BIR Form 1601-C

9. Which of the following is exempt from withholding tax under TRAIN Law for
employees?
o A. Employees earning ₱250,000 or less annually
o B. Employees receiving 13th month pay
o C. Employees working on weekends
o D. Employees working overseas
Answer: A. Employees earning ₱250,000 or less annually

General Knowledge in Government Service

10. The salary grade of an Administrative Officer I in DepEd is:

 A. SG 10
 B. SG 11
 C. SG 12
 D. SG 13
Answer: B. SG 11
Administrative Officer I Examination – DepEd
(With Answers)
**Focus Areas:** Accounting, Payroll, Liquidation, Budgeting, Records Management, Tax

**Format:** Multiple Choice & Simulation-Based Questions

**Instructions:** Choose the correct answer for each question.

I. Basic Accounting (5 items)


1. What is the purpose of government accounting?
a. To track inventory
b. To ensure transparency and accountability
c. To process payroll
d. To authorize spending

Answer: b

2. Which document is used to authorize payment of government obligations?


a. Purchase Request
b. Disbursement Voucher
c. Liquidation Report
d. Payroll Register

Answer: b

3. Which of the following is classified as an asset?


a. Office Supplies Inventory
b. Utilities Expense
c. Salaries Payable
d. Retained Earnings

Answer: a

4. The standard manual used for government accounting is issued by:


a. DBM
b. DepEd
c. COA
d. GSIS

Answer: c

5. When cash is disbursed, which account is credited?


a. Cash
b. Accounts Payable
c. Supplies Expense
d. Miscellaneous Income

Answer: a
II. Payroll (5 items)
6. The Payroll Change Notice (PCN) is used to:
a. Hire new employees
b. Adjust salary details
c. Terminate employment
d. Audit payroll records

Answer: b

7. What percentage is typically deducted for GSIS contributions (employee share)?


a. 9%
b. 10%
c. 11%
d. 12%

Answer: d

8. Which agency audits payroll compliance?


a. DBM
b. GSIS
c. COA
d. BIR

Answer: c

9. What is required to begin payroll processing for a new hire?


a. ID card
b. Service Record
c. Appointment Paper
d. Training Certificate

Answer: c

10. Payroll deductions for taxes are based on:


a. Gross Income
b. Net Income
c. Allowance
d. COA Memo

Answer: a

III. Liquidation (5 items)


11. Which is a valid supporting document for liquidation?
a. Liquidation Summary Only
b. Official Receipt
c. Verbal Approval
d. Memo from Principal

Answer: b
12. What is the deadline for liquidating a cash advance after the activity?
a. 3 working days
b. 5 working days
c. 7 working days
d. 10 working days

Answer: b

13. Who is primarily responsible for liquidating a cash advance?


a. Budget Officer
b. Disbursing Officer
c. Recipient of the cash advance
d. School Head

Answer: c

14. Which of the following expenses cannot be charged to school MOOE?


a. Photocopying costs
b. Food for teachers' birthdays
c. Utilities
d. Repair of school equipment

Answer: b

15. When unused funds are returned, what must be issued?


a. Reimbursement Memo
b. Official Receipt (OR)
c. Liquidation Summary
d. Approval Letter

Answer: b

IV. Budgeting (5 items)


16. The Annual Implementation Plan (AIP) is aligned with:
a. COA Memo
b. School Improvement Plan
c. Regional Budget
d. Principal's Discretion

Answer: b

17. MOOE funds should be liquidated:


a. Monthly
b. Quarterly
c. Yearly
d. Every 6 months

Answer: b

18. An Obligation Request and Status (ORS) is required before:


a. Purchase
b. Disbursement
c. Payroll
d. Fund allocation

Answer: b

19. When budgeting, the 'most essential' expenses are:


a. Teacher bonuses
b. Personal allowances
c. Utilities, instructional materials
d. Travel expenses

Answer: c

20. Funds not used by year-end:


a. Must be used for Christmas party
b. Are carried forward
c. Are returned/lapsed
d. Are donated to LGU

Answer: c

V. Records Management (5 items)


21. Records should be classified based on:
a. Color
b. Format
c. Use and confidentiality
d. File folder type

Answer: c

22. Which is not part of the 5S principle?


a. Sort
b. Shine
c. Store
d. Sustain

Answer: c

23. Who approves the disposal of obsolete records?


a. Principal
b. School AO
c. Records Disposal Committee
d. Teachers

Answer: c

24. What must be done to sensitive documents?


a. Display openly
b. Store securely
c. Send to group chat
d. Forward to all staff

Answer: b

25. When should records be archived?


a. After 1 year
b. After being unused for some time
c. After the principal leaves
d. Only for confidential documents

Answer: b

VI. Taxation (5 items)


26. What agency receives withheld taxes?
a. COA
b. GSIS
c. BIR
d. SSS

Answer: c

27. Tax withheld on compensation must be remitted:


a. Weekly
b. Monthly
c. Quarterly
d. Annually

Answer: b

28. A Certificate of Tax Withheld is issued using:


a. Form 2306
b. Form 2307
c. Form 2316
d. Form 1701

Answer: c

29. Taxable income includes:


a. PERA
b. Clothing allowance
c. Basic salary
d. Holiday pay (exempt)

Answer: c

30. Fringe benefits tax is paid by:


a. Employee
b. Principal
c. Employer
d. DepEd Regional Office

Answer: c

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