MCQ on Defence Accounts Code
1. Who prescribes the forms in which the accounts should be kept in the office of DAD?
a) CGDA
b) CDA
c) JCDA
d) ACGDA
2. To whom all the changes in prescribed forms
and procedure should be referred to
a) CGDA
b) CDA
c) C & AG
d) DADS
3. What are the main duties of CDA as an accounting officer
a) to collect
accounts
b) to transfer
to other accounts
circle
c) to keep a watch over the progress of expenditure
d) d) All of these.
4. Who is responsible for clearance of outstanding in the Suspense
head for an unduly long period
a) CGDA
b) CDA
c) SAO/ AO Accounts
d) FA (DS)
5. In which case CDA can address
the C & AG and CGDA?
a) on routine
matters .
b) Seeking clarifications
c) Accounting procedures to be followed
d) None of these
6. Who can interpret the rules & procedural changes
a) CGDA
b) CGA
c) PCDA (SC)
d) C & AG
7.
What are the main parts in which
Central Govt. Accounts
are kept?
a)
Consolidated Fund of India
Where Parliament approval
required
b)
Contingency Fund of India where
Parliament approval required
c)
Public Accounts of India where no
approval from Govt. is required
d)
All of the above
8.
Who maintains the complete accounts
of Central Govt. and each of a state with the Bank
a)
Central Accounts Section,
Nagpur
b)
State Bank of
India
c)
EDP Center , New Delhi
d)
None of these
9. All transactions and adjustments between
Central Govt. and that of a
State are maintained
a)
Cheque
b)
On a cash basis
c)
Draft
d)
Book Adjustment
10. Transactions between
Defence and P &T, Railways
, Supply , MEA
are maintained on what basis
a)
Through Settlement Accounts
b)
Cash basis
c)
Exchange accounts
d)
None of these
11.
Deleted
12. All payments
on behalf of Defence Services
are made either
at treasury or bank( cheques) by whom
a)
By Army Officers
b)
DAD Officers
c)
Bank Authorities
d)
None of these
13. Who prepares
the All India Consolidated compilation of Defence Services
Receipts and Charges ?
a)
EDP Center,
CDA(R&D) , New Delhi
b)
C & AG
c)
Central Statistical Organisation
d)
CGDA
14.
How are accounts
between the Controllers settled –
a)
Through Defence Exchange
Accounts.
b)
Defence Proforma Accounts
c)
Cash basis
d)
Not required to be settled.
15.
Defence Services Transactions in UK , which are adjustable in India
are passed through
a)
ILAC ( Inward
London Account Current
)
b)
Cash
c)
Ministry of External
Affairs
d)
None of these
16. Who maintains
the Central Journal
and Ledger ?
a)
CGA
b)CGDA
c) C & AG
d) CDA
17. Who prepares
the combined Finance
and Revenue Accounts pertaining to Defence Services
and submits to whom?
a)
CGDA and C & AG
b)
CGDA and CGA
c)
CDA and C & AG
d)
C & AG and Ministry
of Finance
18.
Who prepares the Annual Finance
Accounts of All Central Govt. after closing of Finacial year ?
a)
CGA .
b)
CGDA
c)
CDA
d)
C & AG
19.
CGDA prepares the consolidated balance of accounts
of Defence services Receipts and Charges and sends it to CGA., within which
date
a) 15th September .
b) 15th October
c) 15th August
d) 15th November
20. What is the main unit of classification in accounts –
Sectors Answersà >>
o
Major Head
o
Minor Head
o
Detailed Head
o
Sub Head
21. What is the classification structure of Govt.
Accounts?
a) 5 tier b) 3 tier c) 2 tier d) 7 tier
22. What are the five tiers of arrangement?
Sector--> Major Head -->
Minor Head -->
Sub Head -->
Detailed head
23. Who is the authority
to open Detailed
Head?
a)
EDP Center, New Delhi
b)
CGDA with the concurrence of MOD
(Finance).
c)
C & AG
d)
Govt. Of India
24.
Who can amend
the classification of Hand book?
a)
CGDA
b)
PCDA (HQrs)
c)
EDP, New Delhi
d)
None of these
26.T.A of a military student
under training with survey parties
is debited to
a) Army
b) Navy
c) Civil Department
d) MOD
27.
No formal transfer
is required for the correction of accounts –if the
amount does not exceed
a) Rs.10/-
b) Rs.20/-
c) Rs 50/-
Rs.100/-
28.
Check of classification of Receipts and Charges –
Answer - by SO(A) – 100% for every
item exceeding Rs.500/-
and 10% for less than Rs.
500/-
29.
Punching Medium in respect of Transfer of adjustment (Normal)
may be signed by G.O/JCDA –
a) Rs. 50,000
/- b) Rs. 100,000/-
c) up to 1
crore. d) up to Rs. 25 lakhs
30. Rectification of incorrect adjustments will be signed
by – by SO(A)/AAO
a)
upto Rs.25 Lakhs
b)
upto Rs. 1
Crore
c)
upto Rs. 25
thousand
d)
exceeding 1 crore.
31. How much compensation for any inter-departmental adjustment will be
necessary on account of damage caused accidentally by one department to another
–
a) 25% b) 50% c) No compensation d) 100%
32. Whose sanction
is necessary for the introduction of any new major
head & minor head –
a) Prior approval of C & AG b) CGA c)
CGDA d) MOD
33. Which accounts
of a financial year are kept open after 31st March –
Ø
March Supplementary
Ø
March Supplementary Correction.
Ø
March Supplementary Manual
Correction
34.
Name the system in which Accounts of Central Govt. are kept –
a) Single entry system. b) Double
entry system
c) Computer accounting d)
Only transactions are
recorded
35.
TA/DA paid in respect of DAD personnel while
proceeding on or reversion from deputation to other ministries of Central Govt. will finally be adjusted to the respective head of
Dept which makes payments –
36. What is a suspense
account. Is it major head or minor head- Answer) A suspense account is a major
head - ' 8658'. Receipt and payments which cannot
be taken to the final head at once/or
charge owing due to lack of
information.
37.
Is Defence Services
be required to Pay rent for the building
of the Central Civil Department –
Answer) No payments is required
38. The recoveries as between different
departments of the same Govt. be treated as –
a)
Revenue
b)
Deduction from Expenditure
c)
Reduction of Revenue
d)
None of these
39. Recoveries affected
after the close of the accounting year in which expenditure was incurred –
a)
Revenue
b)
Deduction from expenditure
c)
None of these
d)
Capital Expenditure
Answer
Note – Wherever options are
not given, the answers for those questions are given in the question itself.
1-a | 2-a | 3-d | 4-b | 5-a |
6-a | 7-d | 8-a | 9-b | 10-a |
11- | 12-b | 13-a | 14-a | 15-a |
16-a | 17-b | 18-a | 19- | 20- |
21-a | 22- | 23-b | 24-a | 25- |
26-c | 27-a | 28- | 29-c | 30-a |
31-c | 32-c | 33- | 34-a | 35- |
36- | 37- | 38-b | 39-a |
|
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