📘 Major / Minor Heads of Accounts – 100 MCQs
- Major Head represents:
A. Nature of expense
B. Broad function of government
C. Object of expense
D. Scheme
Answer: B - Minor Head represents:
A. Object
B. Sub-division of Major Head
C. Function
D. Scheme
Answer: B - Sub Head represents:
A. Detailed classification
B. Object head
C. Major head
D. Function
Answer: A - Detailed Head indicates:
A. Object
B. Scheme/activity
C. Function
D. None
Answer: B - Object Head shows:
A. Function
B. Nature of expenditure
C. Scheme
D. Department
Answer: B - Hierarchy is:
A. Major → Minor → Sub → Detailed → Object
B. Minor → Major → Object
C. Object → Major
D. None
Answer: A - Major Head is identified by:
A. 2 digits
B. 4 digits
C. 6 digits
D. 8 digits
Answer: B - Minor Head is identified by:
A. 2 digits
B. 3 digits
C. 4 digits
D. 5 digits
Answer: B - Object Head is:
A. Highest level
B. Lowest level
C. Middle level
D. None
Answer: B - Classification ensures:
A. Uniformity
B. Control
C. Reporting
D. All
Answer: D
Salary of railway staff falls under:
A. Major Head
B. Object Head
C. Minor Head
D. Sub Head
Answer: B- Construction of new railway line:
A. Revenue
B. Capital
C. Deposit
D. Suspense
Answer: B - Track maintenance:
A. Capital
B. Revenue
C. Deposit
D. Suspense
Answer: B - Pension payment is:
A. Capital
B. Revenue
C. Deposit
D. Suspense
Answer: B - Purchase of stores initially goes to:
A. Revenue
B. Suspense
C. Capital
D. Deposit
Answer: B - Deposit head represents:
A. Govt money
B. Third-party money
C. Capital
D. Revenue
Answer: B - Suspense head is used for:
A. Final booking
B. Temporary booking
C. Capital
D. Revenue
Answer: B - Fuel for locomotive is classified under:
A. Major
B. Minor
C. Object
D. Sub
Answer: C - Workshop expenses fall under:
A. Detailed Head
B. Major Head
C. Object
D. None
Answer: A - Misclassification leads to:
A. Audit objection
B. Profit
C. Loss
D. None
Answer: A
If ₹50,000 salary wrongly booked under capital, impact is:
A. Overstated asset
B. Understated expense
C. Both
D. None
Answer: C- ₹1,00,000 track repair booked as capital instead of revenue →
A. Asset overstated
B. Profit overstated
C. Both
D. None
Answer: C - ₹2,00,000 new line booked as revenue →
A. Expense overstated
B. Asset understated
C. Both
D. None
Answer: C - Stores ₹50,000 not transferred from suspense →
A. Asset overstated
B. Expense understated
C. Both
D. None
Answer: C - Pension ₹30,000 treated as capital →
A. Wrong classification
B. Asset overstated
C. Both
D. None
Answer: C - ₹10,000 fuel wrongly capitalized →
A. Expense understated
B. Asset overstated
C. Both
D. None
Answer: C - ₹5,000 deposit treated as revenue →
A. Income overstated
B. Liability understated
C. Both
D. None
Answer: C - ₹20,000 suspense not cleared →
A. Temporary misstatement
B. Final error
C. No effect
D. None
Answer: A - ₹1,00,000 salary + ₹50,000 fuel → total object head =
A. 1,50,000
B. 1,00,000
C. 50,000
D. None
Answer: A - ₹2,00,000 capital + ₹1,00,000 revenue → total expenditure =
A. 3,00,000
B. 2,00,000
C. 1,00,000
D. None
Answer: A
Major Head determines:
A. Function
B. Nature
C. Object
D. Scheme
Answer: A- Object Head determines:
A. Function
B. Nature
C. Scheme
D. None
Answer: B - Minor Head helps in:
A. Detailed control
B. Broad classification
C. Object
D. None
Answer: A - Sub Head is useful for:
A. Scheme tracking
B. Object
C. Function
D. None
Answer: A - Detailed Head shows:
A. Scheme
B. Object
C. Function
D. None
Answer: A - Classification is basis for:
A. Budget
B. Audit
C. Control
D. All
Answer: D - Capital expenditure is:
A. Non-recurring
B. Recurring
C. Temporary
D. None
Answer: A - Revenue expenditure is:
A. Recurring
B. Non-recurring
C. Capital
D. None
Answer: A - Railway classification ensures:
A. Transparency
B. Accountability
C. Control
D. All
Answer: D - Accounts officer ensures:
A. Correct classification
B. Audit
C. Payment
D. None
Answer: A - Misclassification impacts:
A. Budget
B. Audit
C. Reporting
D. All
Answer: D - Major Head is:
A. Highest level
B. Lowest
C. Middle
D. None
Answer: A - Object Head is:
A. Lowest level
B. Highest
C. Middle
D. None
Answer: A - Classification code ensures:
A. Uniformity
B. Accuracy
C. Control
D. All
Answer: D - Railway accounts depend on:
A. Classification
B. Audit
C. Budget
D. None
Answer: A - Correct classification ensures:
A. True accounts
B. Profit
C. Loss
D. None
Answer: A - Financial discipline requires:
A. Classification
B. Audit
C. Budget
D. None
Answer: A - Major Head grouping is based on:
A. Function
B. Nature
C. Object
D. None
Answer: A - Object Head grouping is based on:
A. Nature
B. Function
C. Scheme
D. None
Answer: A - Sub Head helps in:
A. Detailed tracking
B. Audit
C. Payment
D. None
Answer: A - Railway financial reporting depends on:
A. Classification
B. Audit
C. Budget
D. None
Answer: A - Classification error leads to:
A. Audit objection
B. Wrong reporting
C. Control issue
D. All
Answer: D - Revenue vs capital classification affects:
A. Profit
B. Asset
C. Control
D. All
Answer: D - Proper classification ensures:
A. Transparency
B. Accountability
C. Control
D. All
Answer: D - Major/Minor head system ensures:
A. Financial discipline
B. Accuracy
C. Reporting
D. All
Answer: D
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