DEFENCE EXCHANGE ACCOUNT
51. Exchange between “ Controller of Defence Accounts “ are maintained through – Ans) Defence exchange accounts.
52. Following are the types of Transactions that are adjusted through DEA –
Ø Debt & Remittance
Ø ILAC, GPF recoveries
Ø Payment of Imprest advance to Naval/Air Force
Ø Expenditure relating to MES
Ø Charges in respect of credit notes of MES stores for work.
53. Following are the types of Transactions that are not to pass DEA
Ø Payments made by Regional CDA towards PCDA (Navy) or
Ø PCDA (Air Force) or CDA(O) towards Army Imprest.
Ø Expenditure debitable to LCH incurred by one CDA for another
Ø Adjustment on account of the bulk income of stores expenditure
Ø Issuance from Ordnance and equipment
Ø National Defence Academy
Ø Pay & Allowance, TA to the transfer of individuals from one CDA to another.
54. Deleted
MECHANICAL COMPILATION
55.
Compilation of accounts
of Receipts and Expenditures of the Army,
Navy, Airforce, and Ordnance Factories in India are done by
a) EDP Center, Mumbai
b)
EDP Center,
Kolkata
a) EDP Center, New Delhi
d) EDP Center, Bangalore.
56.
Who allocates the Code number for the Controllers –
a)CGDA
b) CDA
c) MOD
d) C &
AG
57. What is a Punching Medium?
 |
58. The Punching
Medium is sent to EDP Center, New Delhi – a) All the controllers
59. At present
how many class of vouchers
is used in DAD and what are they? a) 8 Classes of vouchers are
used in DAD. They are :
- Ø 1 – Bills and vouchers entailing cash payment
- Ø 2 – Transfer entries -from one head to another
- Ø 3- I.D. Schedule civil – Inward Settlement of Accounts received from Civil Accountant General
- Ø 4 – Abstracts of Receipts and Vouchers: is operated upon by AAO Ges, MES
- Ø 5 – Cash A/c. Of military farms, Remount Depots, Pension payment master, Military Treasury Chests, etc.
- Ø 6- Railway Bills- This voucher emanates from PCA(Fys) , Kolkata only. Railway bills are given voucher nos. from amongst the series of No allotted to each railway.
- Ø 7- I.D.Schedule – This ID Schedule is prepared on IAF CDA 338. Exchange accounts between Controllers of Defence Accounts.
- Ø 8– MES Bills – For adjustments of payments by cheques by the main office of the controller in respect of MES formations.
VARIOUS COMPILATIONS AND THEIR PRINTED FORM.
60. a) Sectional Compilation- printed on CCO – 3:
Answer-->>Separate compilation for each section of the CDA office.
b) Book Compilation on RD &R heads – CCO- 1:
Answer-->>Separate for each CDA office for expenditure on the service head.
b) Consolidated Compilation of All India – D.S.Receipt & Charges –
Answer-->>CCO-8 – Printed by EDP Center, New Delhi
61. Who closes these compilations-
Answer-->> CGDA
62. Under whose intimation all compilations are closed –
Answer-->> CGDA by the 11th of the following month.
DEFENCE LEDGER
63. What are the forms of the Defence Ledger – [ Closed To
Answer-->>
a) IAF CDA 361 – Govt Accounts and
b)
IAF CDA 361 A - “ Balance
Accounts”.
64. Which of the accounts are closed to Government accounts –
a) Defence Services
Receipts & Charges
b) All revenue head
c) Defence exchange
accounts.
d) Reserve Bank Deposit Defence
Account.
65.
Which account is closed to 'Balance account'?
-
a) Debt, Deposit, and Remittance
b) Personal Accounts (Officer of MES)
66. Who orders to close the Accounts to Balance Accounts –
Answer-->>a) Controller General of Accounts to CGDA.
REVIEW OF BALANCES
67.
Review of 'Balance
Report' should reach CGDA by
a) 3rd week of July
b) 3rd week of August
c) 3rd week of June
d) None of these
68. Who audits the Review of Balance –
Joint
Director of Audit of Defence
Services-
69. What are the duties of CDA with respect to the Review of Balances –
Ø Balance is agreed with records
Ø Balance of Permanent Advance, Loans & Advances by Central Govt.&
Ø Recoveries of Advance
70. What are the due dates for the following estimates -
Answer-->>
o Preliminary Report for current Financial year - 20th August
o Preliminary Review Report - 10th November
o Revised estimate for Current Financial year - 20th December
o Modified appropriation - 10th March
71. What is 'vote on account –
Answer-->>
a) An appropriation bill that enables the Govt. to carry on its normal activities from 1st April to May. It is broadly 1/6th of the Gross estimate, before the passing of the demand for Grants.
72. Who can pay up to 1/6th of the estimates for April to May as provisional payments –
a) CDA
b) JCDA
c) CGDA
d) None of these.
73.
Who can exercise
the power of reappropriation between
different Minor heads under a major head –.
a)
Govt. of India..
b)
Ministry of Finance
c)
Ministry of Defence
d)
CGDA
74. Between the subhead within the Minor head –
Answer-->> Ministry of Defence
75. What are the cases where reappropriation is not possible -
o
Between funds allotted
for charged expenditure
o
Between receipts and recoveries
76. When Govt. Sanctions are required for reappropriation -
Ø An error in estimates
Ø Re- appropriation to meet expenditure on new activity.
Ø Savings due to non-expenditure of provision for a
specific measure
77. To which
head of Accounts
the opening &
closing balance in the
IRLA of officers and Men are compiled –
a) Field deposits
b) Misc. deposit.
c) Security deposit.
d) Treasury Chest Deposit.
78. How many years is the limitation for recovery by Contractor of Security Deposit from the Govt, from
the date of Deposit –
a) 20
b) 30
c) 25
d) 10
79.
The deposits which
do not pertain to any specified Deposit
Head will be compiled to –
a) Field Deposit
b) Security
Deposit
c) Misc. Deposit
d) None of these.
80.
Unclaimed deposits are treated as lapsed after how many years –
a) 3
b) 4
c) 2
d) 5 for Gorkha personnel – 5 years
81. Who sanctions Loans –
Answer-->>Govt. Of India
82. What is a loan –
Answer-->>When any amount is Sanctioned by Govt. subject to recovery, with or without interest is called a loan.
83. When a Govt A servant is transferred from one department to another, and the outstanding balance to the credit of the individual is transferred to the books of –
a) Accounts Officer in whose audit circle the individual is transferred.
b) CDA from whom transferred
c) L A.O of the circle to whom transferred
d) To the CDA to whom transferred.
84. All advances
which remain unadjusted for more than 3 months should be brought to the notice of –
a) CDA
b) JCDA
c) CGDA
d) None of these.
85.
For watching the adjustment of advances which section of the Main
Office is responsible –
a) M Section
b) Admin
Section
c) Accounts Section
d) Audit
and Accounts Sections both.
86. What are the different types of Advances
classified in Defence Services Accounts –
- a) Sector 'K' – Deposit and Advances – code head - 8551
- c)
Sector 'P' – Loans and Advances by Central Government – code head – 7610
87. What are suspense accounts –
Receipts and payments which cannot be allocated to any head of Accounts,
or where these transactions are likely to be adjusted are unknown and will be
put in the suspense head of accounts.
88. Whose order will be taken before an item is compiled
to suspense head –
- a)
SAO/AO in charge
- b) CDA/JCDA
- c)
AAO./SO(A) of the accounts section
- d)
None of these
89. How will an item compiled in the suspense head be cleared –
- Ø
on IAFA 195 for original
debit – clearance through (-)
debit
- Ø on IAFA 525 for original credit
– clearance through
(-) credit.
90.
Which transactions of a GE office will be watched
through the medium of a suspense register
– a) MES transaction of the accounts section of the office of a
Garrison Engineer.
91.
The contingency fund is used for which type of expenditure
a) Unforeseen Expenditure
b) in excess
of the sanctioned grant of appropriation
c) on a new service
d) to sanction
loans and grants.
92.
Who exercises the hold on the Contingency Fund of India
a)
Secretary to the Govt. of India, Ministry of
Finance
b)
CGDA
c)
Minister of
Defence
d)
Prime Minister of India
93.
Which expenditure/payment is as per Article 112(3) –
Answer-->> Additional Expenditure by any supplementary grant.
94.
Which of these
is not a charged expenditure -
a) Interest charged
on the Fund Balance
b) Loan for water
supply
c) Private Arbitrator
d) Expenditure by Govt prior to the announcement.
Answers
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64-c |
65—a |
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66- |
67- |
68- |
69- |
70- |
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71- |
72- |
73- |
74- |
75- |
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76-b |
77-a |
78- |
79- |
80- |
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81-a |
82-a |
83- |
84- |
85- |
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86-a |
87-b |
88-c |
89-a |
90- |
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91- |
92-a |
93-a |
94-d |
95- |
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96- |
97-a |
98- |
99- |
100-all the above |
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101-a |
102- |
103-d |
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Note – Wherever options are
not given, the answers for those questions are given in the question itself.
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