1.

Central Government Account (Receipts and Payments) Rules, 1983 come into
force
A. 1st January 1983
B.  1st April 1983
C. 1st June 1983
D. 1st April 1984
2. The custody of the Consolidated Fund of India and the Contingency Fund of
India, the payment of moneys into such Funds, the withdrawal of moneys
therefrom, the custody of public moneys other than those credited to such
Funds received by or on behalf of the Government of India, their payment into
the Public Account of India and the withdrawal of moneys from such Account
has been mentioned in
A. Article 280(2)
B. Article 283(1)
C. Article 284(1)
D. Article 287(3)
3. Consolidated Fund of India has been referred to in Constitution under
A. 266(1)
B. 266(2)
C. 267(1)
D. 267(2)
4. Contingency Fund of India has been established under the
A. Contingency Fund of India Act, 1949 (49 of 1949)
B. Contingency Fund of India Act, 1950 (49 of 1950)
C. Contingency Fund of India Act, 1951 (49 of 1951)
D. Contingency Fund of India Act, 1952 (49 of 1952)
5. Contingency Fund of India has been established under the Contingency Fund of
India Act, 1950 in consistent with the provision of Article
A. 266(1)
B. 266(3)
C. 267(3)
D. 267(1)
6. Responsible for establishing and maintaining a technically sound payment-cum-
accounting system in the departmentalized accounts offices and for prescribing
the rules for regulating the custody, ayment into and withdrawal of money
from the Government Account is
A. Chief Accounting Authority
B. Accounts Officer
C. CGA
D. CAG
7. Departmental officer means
A. A Gazetted Officer
B. Any Government Servant
C. An officer who maintains the accounts of Government department
D. An officer of the Government authorised to handle Government
money
8. Public Account of India referred to in
A. Article 266(2)
B. Article 266(3)
C. Article 267(2)
D. Article 267(3)
9. Payments relating to certain pensionary benefits of Central Government
pensioners are governed by relevant rules
A. GAR
B. GFR
C. Treasury Rules
D. Departmental Rules
10. The system of departmentalization of accounts of all transactions (except
payments relating to pensionary benefits) of Central Civil, Ministries and
Departments was introduced during
A. 1973-74
B. 1974-75
C. 1975-76
D. 1976-77
11. State whether true or false: The balances in small coin depots, rupee coins,
balances in mint and cash balances held in Post Offices or other departmental
offices are reckoned as part of the General Cash balance of the Government.
A. True
B. False
12. Apart from the Officers in charge of Military Treasure Chests, office(s)
authorised to perform all or any prescribed part of the duties of a Treasury
Officer is/are
A. Posts and Telegraphs Department
B. Ministry of Railway
C. Ministry of Finance
D. All of the above
13. The procedure for the safe custody of moneys in the hands of Government
officers shall be regulated by the provisions contained
A. GAR
B. GFR
C. R&P
D. Treasury Rules
14. All moneys received by or tendered to Government officers on account of
revenues or receipts or dues of the Government shall be paid in full into the
accredited bank for inclusion in Government Account
A. same day
B. next day
C. next working day
D. without undue delay
15. Pay-in-slip is to be maintained in Form
A. GAR 1
B. GAR 2
 C. GAR 1A
D. GAR 2A
16. Moneys received by or tendered to Government officers on account of revenues
or receipts or dues of the Government shall not be utilised to meet
departmental expenditure under any circumstances.
A. True
B. False
17. The conditions under which Government moneys may be deposited with a bank
other than the Reserve Bank or its agent for the purpose of Government
transactions shall be decided by the Government in each case after
consultation with the
A. President
B. RBI
C. CAG
D. Parliament
18. A cheque drawing D.D.O. functioning under the scheme of departmentalisation
of accounts may withdraw money for such purposes as may be prescribed by
the
A. CAG
B. CGA
C. Financial Advisor
D. Ministries/Departments
19. No withdrawal shall be permitted on a claim for the first of any series of
payments of pay and allowances to a Government servant (other than a person
newly appointed to Government service) prepared by a DDO unless the claim is
supported by a copy of the last pay certificate
A. Form GAR 2
B. Form GAR 3
C. Form GAR 4
D. Form GAR 5
20.If a cheque drawing D.D.O. receives information from the Accounts Officer that
moneys have been incorrectly withdrawn and that a certain slim should be
recovered in respect of any bill passed by him, he shall
A. undertake the correspondence with Accounts Officer in this regard and
recover the amount after response
B. effect the recovery without delay and without regard to any
correspondence undertaken
C. note down the same for short payment in forth coming payments
D. Any of the above
21. A Government officer supplied with funds for expenditure shall be responsible
for such funds until an account of them has been rendered to the satisfaction
of the
A. Head of the Department
B. Accounts Officer
C. Chief Controller of Accounts
D. CGA
22. Pick the incorrect one: Receipts in the form of local cheques, or demand drafts
(to be crossed) in favour of Pay and Accounts Officers accepted by non-cheque
drawing D.D.Os
A. need to be entered in the Cash Book
B. need not be entered in the Cash Book
C. should be entered in the Register of Valuables
D. should be remitted into the accredited bank duly supported by
challans for credit to Govt. Account.
23. In order to minimise the balance under 'Traffic Suspense - Cash-in-Transit' at
the close of financial year, Ministry of Railways may keep their cash books open
for the month of March each year up-to 18th April for N.F.Railway, and in
respect of other Indian Railways up-to
A. 10th April
B. 15th April
C. 18th April
D. 30th April
24. Head of the Office should verify the cash balance in the cash book and record a
signed and dated certificate to that effect.
A. At periodical interval
B. At the end of the month
C. At the beginning of the month
D. Anytime during a quarter
25. In case the verification of cash balance is not possible on the last working day
of a month, it may be done on the
A. first working day of the next month before making any transactions
on that day
B. first working day of the next month before or after making any
transactions on that day
C. last working day of the following month combined
D. date as prescribed by the Head of Office in consultation with Accounts
Officer
26. Every correction made in the cash book should invariably be dated initials by
A. Cashier
B. Accountant
C. Head of the Office
D. Officer verifying the cash book
27. State whether true or false: If large number of bank drafts, cheques are
received by any departmental office, receipt thereof and remittance into bank
need not be entered individual item-wise in the cash book and the total of the
daily entries pertaining to the same classification from a register of valuable
Form G.A.R. 5 maintained for the purpose is carried to the cash book giving
cross reference in the latter to the serial numbers thereof in the former.
A. True
B. False
28.The keys of cash chest must be sent for examination and returned under fresh
sealed covers to the respective officer / bank Once a year in
 A. March
B. April
C. January
D. June
29. No transactions of the Government with a State shall be adjusted against the
balance of the Government except in accordance with such directions as may
be given by the
A. CGA on the advice of the CA&G
B. CAG on the advice of CGA
C. Parliament
D. Ministry of Finance
30.The bank will be kept open for the conduct of Government transactions on a
recognised holiday, or beyond normal business hours on any day (e.g. on the
last working day of March every year), if so required by
A. CAG or by any authority or authorities nominated by him.
B. CGA or by any authority or authorities nominated by him.
C. RBI
D. Accountant General or by any authority or authorities nominated by him