MCQ EWO CPWA Code Q 01 50 Merged 20210331153535
MCQ EWO CPWA Code Q 01 50 Merged 20210331153535
MCQ EWO CPWA Code Q 01 50 Merged 20210331153535
GUIDE
PART II 2013
PRAMOD
2
(i) The formal acceptance by the administrative department concerned of the proposals
for incurring expenditure on a work connected with the requirements of such
administrative department.
(ii) It is an order to the Public Works Department to execute certain specified works at a
stated sum to meet the administrative needs of the department requiring the work.
(iii) It is an order of competent authority sanctioning a properly detailed estimate of the
cost of a work of construction or repair.
(iv) Administrative approval is given by the work requisitioning authority on the basis of
preliminary estimate prepared by the PWD.
2. There are four main stages in the execution of a work. Find the odd one out.
(a) Administrative approval.
(b) Expenditure sanction.
(c) Availability of funds
(d) Technical sanction.
(e) Preliminary Estimate.
(a) All outstanding or anticipated credits, which have to be taken in reduction of final
charges.
(b) Recoveries of advances or recoverable payment.
(c) Sale proceeds or transfer value of surplus materials.
(d) None of these.
Ans : (d) Para 2.1.1 (15) & Para 10.8.6 of CPWA Code
9. Works executed for municipalities and other public bodies, when the cost of which is
met not out of government funds but from non-government sources are called :-
11. The charges which cannot be incorporated directly in the regular accounts of the
expenditure of the Public Works Department is called :-
12. Charges pertaining to a work, project, or job, which are incurred directly for its
execution and are included in the regular accounts of it is named :-
(a) Direct Charges.
(b) Direct Receipts.
(c) Incidental Charges.
(d) Work Contingencies.
(a) The office of a Divisional Officer who is also entrusted at any time with the
receipt and disbursement of public money and his emoluments included Direction
charges.
(b) The office of a Chief Engineer who himself is entrusted with the execution of works
and receipts and disbursement of public money.
(c) The office of a Sub Divisional Officer who is not himself entrusted with the
execution of works or with the receipt and disbursement of public money.
(d) The office of a Superintending Engineer who has one or more Divisional Officers
working under his orders and is not himself entrusted with the execution of works.
14. Who amongst the following does not come under the definition of a Divisional
Officer :-
(a) An executive officer of the Public Works Department who is subordinate to another
executive or disbursing officer of the Department.
(b) The officer in charge of an independent sub-division.
(c) Disbursing Officers of other departments, if they spend Public Works funds and
6
are required to render their accounts direct to the Pay & Accounts Officer.
(d) Superintendent of a Workshop working independently of a Divisional Officer
(a) The rate of cost of the entire work relating to a sub-head, including the cost of
material, if recorded separately in Accounts.
(b) The rate of cost of the entire work relating to a sub-head, including the cost of
labour, if recorded separately in Accounts.
(c) The rate of cost of the entire work relating to a sub-head, including the cost of
material and labour, if recorded together in Accounts.
(d) The rate of cost of the entire work relating to a sub-head, including the cost of direct
charges, if recorded separately in Accounts.
Ans : (c) Para 2.1.1. (31, 55, & 59) of CPWA Code.
7
19. Handling charges and other incidental storage charges will be included in the Issue
Rate by adding a suitable percentage based on the carriage and other incidental charges
incurred :
20. When a separate materials account is kept for one or more sub-heads of an estimate
and the term “labour” is used in connection with such an account, it denotes all charges
pertaining to each of those sub-heads, other than
21. The following will not be covered under the definition of ‘Liability’.
(a) Anticipated charges which are adjustable as final charges, but yet to be paid.
(b) Anticipated charges which are adjustable as final charges, but not yet due for
payment.
8
(c) Anticipated charges which are adjustable as final charges, having fallen due but
have not been placed to the credit of the persons concerned.
(d) None of these.
Ans: (d) All the options come under the definition of ‘Liability’. Para 2.1.1 (33) of
CPWA Code
22. The works executed by the Public Works Department on behalf of a Municipality,
Port Trust or other corporation, when the cost of the works is met neither from
Government funds nor Deposits, then it should be.
23. Major work is a term applied to the estimate for a work when the sanctioned
amount of the works expenditure is :
(a) It indicates the cost per unit at which the article can be procured at a given time from
the public markets suitable to the division for obtaining supply.
(b) It includes carriage and incidental charges.
(c) It includes a reasonable provision for wastage and depreciation.
(d) It includes storage charges.
9
29. Which of the following does not come under Public Works.
(a) The total upto date cost of a work divided by the cost of labour and materials.
(b) The total quantity of a work divided by the total cost of it.
(c) The total cost of a work divided by its quantity.
(d) None of these.
31. Which of the following has the least probability to be included in the term
“Recoverable Payments”.
(a) An account with a contractor when payment for work is made to him at convenient
intervals subject to final settlement of the account on the completion of his contract.
(b) This term is used to indicate respectively the expenditure, and the capital charges, on
the special services connected with the construction, repair and maintenance of work.
(c) An account with a contractor who agrees to execute a complete work with all
its contingencies in accordance with the drawings and specification for a fixed sum.
(d) None of these.
(a) Made on the security of materials brought to site of work, to a contractor whose
contract is for the labour rate only.
(b) Made on the security of materials brought to site of work, to a contractor whose
contract is for the completed item of work.
(c) Made on the security of materials in transit which would be ultimately brought to site
for bonafide use on the work.
11
(d) Made to a contractor for collecting materials which is very urgent for the contracted
work.
35. Who amongst the following does not come under the term ‘Sub Divisional Officer’.
Ans : (d) All the options fulfills the conditions of a Sub Divisional Officer.(Para 2.1.1.
(56) of CPWA Code)
36. ‘Earth excavation’ for the construction of a Medical College building is usually
treated as:-
37. For the purpose of financial control and statistical convenience the estimate of a
large work is divided into:-
38. Among the following find the odd one which does not come under the purview of
“Sub Head”.
39. The term ‘Sub-work’ is often need not be applied for the construction of :-
40. Which is the term that is commonly used to a distinct unit of a work, if that unit is
sufficiently large or important to be kept distinct for the purpose of accounts ?
41. The charges which are ordinarily levied in addition to book value in respect of stock
materials sold or transferred and are intended to cover such items of the expenditure
incurred on the store as do not enter their book value is :-
42. Which of the following need not necessitates the maintaining of a suspense account ?
Ans : (d) All the options requires to open a Suspense Account under the Major Head of
expenditure. Para 2.1.1 (60) of CPWA Code & Para 10.5.12 of CPWA Code.
43. The charges under a suspense account will make what kind of changes under the
major head of expenditure ?
(a) Enhancement.
(b) Reduction.
(c) Any of the above.
(d) No change.
44. The receipts under a suspense account will make what kind of changes under the
major head of expenditure ?
(a) Enhancement.
(b) Reduction.
(c) Remains the same.
(d) None of these.
14
46. Works of construction or maintenance relating to water courses are usually referred
as :-
47. Given the options, what would define appropriately the term “Technical Sanction”?
48. The comprehensive meaning of the term “Works” exclude which of the following :
Ans : (d) All the options include under the definition of the term ‘Work’. Para 2.1.1
(65) of CPWA Code
**********************************
1
EASY WALK OVER PC -16
GUIDE 2013
PART III
PRAMOD
2
52. Central Public Works Department can never be entrusted with the execution of the
following works :-
Ans : (d) Para 3.1.1 of CPWA Code. (All of these works may also be entrusted to
the CPWD, either occasionally or as a standing arrangement)
53. As a general rule the classification of transaction in Government accounts, shall have
closer reference to :-
(a) (i)
(b) (i) & (ii)
(c) (i), (ii) & (iii)
(d) All the above.
54. The classification of government transactions will have the closest reference to :-
(a) Function.
(b) Programme.
(c) Activity.
(d) None of the above.
55. Expenditure on the maintenance and repairs of the non-residential buildings under
the administrative control of the P.W.D are shown under the Major Head :
57. Transactions relating to the charges and receipts connected with the services of the
following will not be adjusted finally in the accounts Public Works Department :-
58. When a Division undertakes a service on behalf of another Division, the accounts
settlement is resorted through :-
59. The transactions of Public works Department may be grouped under the heads
other than the one indicated below :-
60. Receipts of cash received from other departments or Governments is carried out
through :-
(a) 8652
(b) 8658
(c) 8782
(d) 8675
63. The detailed classification of any Public Works Major Heads that may be introduced
for the booking of special expenditure, shall be prescribed by :-
64. The Administration of some Union Territories is vested with the powers of opening
of certain heads of account within their respective territories. Which are they :-
65. When the Public Works Department undertakes works of other departments as a
standing arrangement and the cost is debitable to those departments, the classification of
the transactions is intimated by :-
66. The classification and the Heads of Accounts under which Government transactions
are adjustable have been indicated in the list of Major and Minor Heads of Account as
mentioned in :-
67. The order in which the Major and Minor Heads shall appear in all account records
shall be prescribed by
68. The incidence of expenditure between voted and charged is determined by the :-
69. Find the incorrect statement in respect of Revenue and Expenditure of the
Government ?
(a) Revenue is realised and placed to credit of Government as it falls due under the rules
governing it.
(b) Expenditure can be incurred only against a grant voted by the Parliament.
(c) Expenditure can be incurred against the appropriations provided for to meet charged
Expenditure.
(d) Revenue is realised and placed to credit of Government only when it is received.
70. Expenditure incurred on account of payments made after an award has been
made a Rule of the Court but prior to the issue of decree is debitable to :-
72. The award made by a private arbitrator is filed in a court of law and a decree is
obtained in terms of the award, the expenditure required to satisfy the decree of the court
will be :
Ans : (d) Divisional Officer is the Primary disbursing Officer of a division. Para 3.2.1
of CPWA Code
73. The Chief controller of accounts permits the Divisional Officer to draw the funds
that required for all disbursements in connection with the execution of works through :-
74. Drawal of funds by way of cheque against letter of credit can be used for all kinds of
payments except :-
(i) Pay and Allowances of Govt. Servant covered by New Pension Scheme 2004.
(ii) GPF withdrawal of all staff other than Group ‘D’ employees.
(iii) All long term advances.
(iv) All short term loans and advances to Government servants recoverable in less than
eighty instalments.
76. Name the bank where the Divisional offices are assigned a Cash Assignment
Account by the Chief Controller of Accounts for drawal of cheques for payment of bills ?
78. The record of a transaction of receipt, if the exact head cannot be ascertained at once,
should be classified temporarily under :-
79. The record of a transaction of an expenditure/charge, but the exact head cannot be
ascertained at once, should be classified temporarily under:-
(a) PW Deposits
(b) Miscellaneous Public Works Advances
(c) Debt, deposit or remittance head to which it pertains.
(d) None of the above.
(a) GAR 30
(b) GAR 31
(c) GAR 32
(d) GAR 33
Ans : (a) Sub para (v) of Annexure ‘B’ of Para 3.2.2 of CPWA Code
81. Who is responsible for the maintenance of accounts of the transactions correctly and
in accordance with the rules in force?
(a) Advise the Divisional Officer in all matters relating to the accounts and budget
estimates or to the operation of financial rules generally.
(b) Applying certain preliminary checks to the initial accounts, vouchers etc.
(c) Compile the accounts of the division in accordance with the prescribed rules and
from the data furnished to him.
(d) Assist the Divisional Officer for the scrutiny of the accounts of the receipts and
disbursements of subordinate officers falling within the Divisional Officer’s own powers
of sanction.
84. Which of the following does not comprise of the three fold functions of a Divisional
Accountant ?
85. To enable him to discharge his duties efficiently, the Divisional Accountant is treated
as the senior member of the office establishment of the division though his position is
analogous to that of a Sub-Divisional Officer. How can a Divisional Accountant be
defined in terms of ‘Analogous’ ?
86. Find the feature that unsuitable to Divisional Accountant’s Objection form.
(a) An objection entered in this register should not be considered as finally disposed of
until it has been reviewed by the Pay and Accounts Officer.
11
(b) It will be the duty of Divisional Accountant to comply with the orders of the
Divisional Officer with respect to removal of objections recorded in the Objection form.
(c) It is being maintained in Form 60.
(d) Divisional Officer has an opportunity of accepting the Divisional Accountant’s
advice on reconsideration and ordering action accordingly, or of recording for the
information of the Pay and Accounts Officer, his reasons for disregarding that advice.
87. Which of the following would be more appropriate in respect of functions executed
by the Divisional Accountant with respect to tendering process?
(a) He should conduct personally a test check of the computed and checked tenders.
(b) He should see that the comparative statement correctly incorporates the totals as
checked on the individual tenders.
(c) He is responsible for the arrangements for checking the computed tenders and
responsible for safe custody of tender documents.
(d) He is in charge of overall supervision of the tendering process.
(i) The Divisional Officer is authorised to entrust the receipt and disbursement of cash
to the Divisional Accountant at his discretion.
(ii) As a rule the Divisional Accountant is required to receive or pay out cash of the
monetary transactions at the headquarters of the Divisional Office.
(iii) The Divisional Accountant should not be normally authorised to issue final receipts
over his own signature.
(iv) The volume of the monetary transactions at the headquarters of the Divisional Office
have an impact on entrusting the receipt and disbursement of cash to the Divisional
Accountant.
89. In token of check, the Divisional Accountant should affix his dated initials in the
divisional cash book :
90. On periodical inspection, the Divisional Accountant noticed some defects in the
accounts records of a Sub-Divisional Office. In such an event, who is responsible for
imparting necessary instructions thereon to the Sub-Divisional Officer ?
91. Serious financial irregularities were noticed during the periodical inspection of
accounts records by the Divisional Accountant. What would be the correct pair of
subsequent actions ?
92. Find the correct one which represents Register of Interest bearing securities &
Annual account of interest bearing securities respectively.
(a) CPWA 55 & 56. (b) CPWA 65 & 66. (c) CPWA 75 & 76. (d) CPWA 85 & 86.
13
93. Check of sanctions accorded by the Divisional Officer is conducted in the Pay &
Accounts Office only in respect of :-
95. Part I of the Audit Note and the Inspection Report should be returned to the Audit
Officer through the :-
96. What are the common practices adopted by the Divisional Offices for removal of an
audit objection :-
97. An audit officer placed a transaction under objection. The Divisional Officer made a
protest against the objection as being incorrect. Which of the following is most suitable
to the context ?
(a) The objection should not be held in force unless a formal intimation of its
withdrawal is received from the Audit Officer.
(b) The objection should be held in force unless a formal intimation of its withdrawal is
received from the Audit Officer.
(c) The objection once raised is final and it cannot be revoked by way of a protest of the
Auditee institution as it being incorrect.
(d) The objection should be held in force unless it is rectified through obtaining the
requisite sanction or by making the necessary recovery.
98. The allotment of a particular sum of money to meet expenditure on a specified job as
enunciated in the Detailed Demands for Grants is called :-
(a) Appropriation.
(b) Re-appropriation.
(c) Either of these.
(d) None of these.
99. For which of the following a Divisional Officer does not necessarily require any
specific provision of funds within the appropriations for his own division:-
Ans : (c) A grant or supplementary grant is made for an expenditure head. Option (ii) is
a receipt head. Para 5.2.1 of CPWA Code.
*************************
EASY WALK OVER PC-16
GUIDE
PART IV 2013
PRAMOD
2
101. For purposes of financial control, the grant allotted to each major head of account
is divided into:-
102. As per the Constitution of India, government accounts shall be kept in the
following three parts :-
(a) Expenditure usually met from taxation and other receipts with the object of
increasing concrete assets of a material and permanent character.
(b) Expenditure met with from borrowed funds with the object of making assets of any
nature.
(c) Expenditure met usually from borrowed funds with the object of increasing concrete
assets of a material and permanent character.
(d) None of these.
104. Which of the following is incorrect in respect of allotment of code to Major Head
and range of code numbers :-
(a) A four digit Code has been allotted to the Major Head.
(b) The first digit is ‘0’ or ‘1’ the Head of Account will represent Revenue Receipt, ‘2’
or ‘3’ will represent Revenue Expenditure.
(c) The first digit ‘4’ or ‘5’ Capital Expenditure.
(d) The first digit ‘6’ or ‘7’ Contingency Fund .
105. Contingency fund has some peculiar features. Which of the following is an
exception :-
(a) In Contingency Fund, there shall be two Major Heads, one for the receipt and the
other for the expenditure.
(b) There is a Contingency Fund for the Government of India, Government of each State
or Union Territory.
(c) Contingency fund represented by the Major Head ‘8000’.
(c) Contingency Fund in the nature of an imprest for the purposes of meeting unforeseen
expenditure pending authorisation of such expenditure by Parliament by law.
106. Transactions pertaining to the Public Accounts of Union Territories are booked
under Public account of :-
107. Which of the following does not include in the factors of the Consolidated fund of
India :-
108. The six tier arrangement of the classification structure of government accounts
are:-
(a) Major Head, Sub Major Head, Minor Head, Sub Head, Detailed Head & Object
Head.
(b) Sectors, Major Head, Sub Major Head, Minor Head, Sub Head & Detailed Head.
(c) Sectors, Sub Sectors, Major Head, Minor Head, Sub Head & Detailed Head.
(d) Sectors, Major Head, Minor Head, Sub Head, Detailed Head & Object Head.
109. The classification of government accounts are streamlined into different heads.
Among the various heads find the prominent unit of classification.
(a) Major Head, Sub Major Head, Minor Head, Sub Head, Detailed Heads & Object
Heads.
(b) Major Head, Sub Major Head, Sub Head, Minor Head, Detailed Heads & Object
Heads.
(c) Major Head, Sub Major Head, Sub Head, Minor Head, Object Head & Detailed
Heads.
(d) Major Head, Sub Major Head, Minor Head, Sub Head, Object Heads & Detailed
Heads.
111. Name the head that sometimes find omitted while classifying government
accounts.
113. The Head primarily meant for itemised control over expenditure is :-
115. Find the example that not relates to a major head corresponding to a function.
117. The detailed classification of accounts heads in government accounts and the order
in which various heads shall appear in all accounts records shall be such as prescribed by
the :-
6
118. The receipts & expenditure transactions in respect of Public Works taking place
abroad are accounted by :-
119. In the case of revenue heads, the gain earned by way of exchange rates of the
payments abroad is accounted under the Major Head.
(a) 0075
(b) 0059
(c) 0049
(d) 0070
120. In the case of revenue heads, the loss suffered by way of exchange rates for then
transactions abroad is accounted under the Major Head :
(a) 2049
(b) 2059
(c) 2075
(d) 2057.
121. The estimates for public works payments abroad are required to be budgeted by
adopting :-
(i) Competent Authority sanctions re-appropriation of funds from the primary unit of
appropriation to another such unit within a grant at any time before the close of the
calendar year.
(ii) Re-appropriation shall be made only when it is known or anticipated that the
appropriation for the unit from which funds are being re-appropriated will be utilised in
full.
(iii) Funds as a whole will not be re-appropriated from any unit with the intention of
restoring the diverted re-appropriation to that unit when saving becomes available under
other units later in the financial year.
(b) All cases of re-appropriation of more than Rs. 10 lakhs for the plan heads relating to
a department as a whole would have to be referred to the Ministry of Finance.
123. The Divisional Officer of a Public Works Division is not responsible for :-
(a) Applying certain preliminary checks to the initial accounts and vouchers.
(b) Keep a constant watch over the progress of expenditure.
(c) Keeping the expenditure within the allotments for the division.
(d) Surrender probable savings.
(a) For making payments both to contractors for work and to suppliers, when a single
payment is made for a job or contract on its completion.
(b) To draw wages of members of the work-charged establishment.
(c) To maintain an account of material issued to contractors.
(d) To register all liabilities and assets of the division adjustable by transfer credit or
debit to remittance heads of accounts.
125. Find the recoveries of expenditure that will be taken as reduction under the
concerned service head :-
(i) Recoveries on account of cost of audit and accounts in connection with work done
for non-government bodies.
(ii) Recoveries of establishment charges on percentage basis on account of works
carried out on behalf of other governments.
(iii) Recoveries of tools and plant charges on percentage basis on account of works
carried out on behalf of private parties
(iv) Recoveries on account of charges for leave and pensions.
Ans : (d) Para 5.5.2 of CPWA Code read with Statement E of Appendix 2 on Page No
236.
126. Recoveries on account of cost of audit and accounts for work done for Railways,
Defence Services, Postal & Communication Department should be treated as reduction of
expenditure under the Major Head :-
(a) 2016
(b) 0216
(c) 0059
(d) 0075
127. Recoveries on account of cost of audit and accounts for work done for non-
Government bodies or individuals should be adjusted as receipts under the Major Head :-
(a) 2016
(b) 0216
(c) 0059
(d) 0075
129. Find that does not include under the definition of ‘Cash’.
130. Cash paid into an accredited bank to the credit of the Central Public Works
Department shall present with it a Memorandum or Challan in Form No.
(a) G.A.R. 6.
(b) G.A.R. 7.
(c) G.A.R. 8.
(d) G.A.R. 9.
131. Name the financial means by which the Divisional Officers are assigned, against
which they are authorised to draw cheques for payment of all bills passed by them.
132. In which bank the Divisional Officers are placed in direct account for day to day
transactions?
133. The transactions involving payments to be made by Divisional Officer outside the
Divisional headquarters should be settled by :-
(a) Cash.
(b) Cheques
(c) Demand Drafts.
(d) Any of these.
134. The Divisional Officer is not permitted to make payments of the following
categories of bills:-
(a) All short term loans and advances to Government servants recoverable in less than
seventy instalments.
(b) Payments arising under the Deposit Linked Insurance Scheme to Group ‘D’
employees.
(c) Withdrawal from General Provident Fund and final withdrawal of accumulations in
the Fund from Group ‘D’ employees.
(d) Payment of long term loans and advances.
135. No further Letter of Credit for the Financial Year will be issued by the LOC Cell
after :
136. The cheque actually issued during the last letter of credit but presented for payment
during the period of Ist letter of credit within the period of validity will be taken by the
banks against :-
137. Which of the following would not be kept in the Departmental Cash Chest ?
(a) Undisbursed balances of cash obtained for disbursement to officers and staff.
(b) Cash obtained on cheques for payments on contingencies.
(c) Cheques of private individuals in payment of Government dues.
(d) Cash obtained on cheque of Divisional Officer’s personal account.
138. Who is responsible to ensure that at no time the amount assigned in the letter of
credit is exceeded by the payment of any cheque ?
139. What would be the most suitable option with respect to modes of obtaining cash ?
(a) No officer is authorised to draw cheques on any bank other than the accredited bank
with which he is placed in funds.
(b) All Officers are authorised to draw cheques on any bank other than the accredited
bank with which he is placed in funds.
(c) All Officers of Public Works Department are authorised to open a bank account in
the accredited bank and to make transactions thereof.
(d) The Divisional Officers are placed in direct account with the State Bank of India and
assigned a letter of credit against they will draw cheque3s for payment of all bills.
140. A Divisional Officer employed a Group ‘D’ official to fetch money from the
accredited bank. The action of the Divisional Officer is :-
(a) Correct.
(b) A Group ‘D’ official can be employed in exigencies on such duties keeping in mind
of his antecedents.
(c) It is the discretionary power of a Divisional Officer.
12
(a) 30.6.2013
(b) 01.7.2013
(c) 30.7.2013
(d) None of these.
145. What should a Divisional Officer do if the currency of a cheque issued by him is
expired because it was not presented at the bank within the validity period ?
(a) The cheque received back and cancelled under his signature. The cancelled cheque
be destroyed and issue a fresh cheque.
(b) Send an intimation by registered post (acknowledgement due) to the bank drawn
upon and advise it to stop payment if the cheque is presented for payment.
(c) Get back the cheque and cancel it under his signature and issue a fresh cheque by
treating the cancelled cheque as a voucher, without it being destroyed.
(d) Both (b) & (c)
(a) Get the acknowledgment of the ‘Stop Payment Order’ from the bank, send a copy of
this to PAO for issue of non-payment certificate. Issue a fresh cheque.
(b) Before issuing a fresh cheque, he should send an intimation to the bank drawn upon
regarding the alleged loss of cheque and advise it to stop payment .
(c) Issue a fresh cheque immediately since the validity period of the lost cheque is not
expired.
(d) The Divisional Officer is authorised to issue a fresh cheque on receipt of the request
within a period of one year from the date of issue of original cheque.
147. What would be the correct method when a Divisional Officer signed a cheque in
favour of a contractor but he had to cancel that cheque before its issue :-
(a) Cheque should be cancelled and cancellation must be recorded with dated signature
on the counterfoil and the cheque must be destroyed.
(b) Cheque should be defaced and forwarded to the Pay and Accounts Officer.
Simultaneously, the entries in the accounts should be suitably reversed.
(c) Cheque must be cancelled, cancellation recorded with dated signature on the
counterfoil and cheque should be kept separately for the purpose of issue of a fresh
cheque by treating the cancelled cheque as a voucher.
14
(d) Cheque should be cancelled by drawing two diagonal lines across with dated
signature of the Divisional Officer on the cheque as well as the counterfoil, the entries in
the accounts reversed and the cancelled cheque forwarded to the Pay and Accounts
Officer.
(i) A Divisional Officer received Rs 100/- from a contractor as the cost of tender
documents. Contractor was given a receipt for the amount in CPWA-3 and receipt of the
money recorded in the cash book.
(ii) A sum of Rs 2500/- was realised by recovery from a payment made on a bill to a
contractor, a receipt for the amount granted to the contractor in CPWA-3 without being
insisted by the contractor.
(iii) A Demand Draft on a local bank for Rs 100/- was received in a Division. Receipt
in CPWA-3 was issued and Draft was sent to bank for collection.
(iv) A contractor deposited Rs 5000/- in cash as earnest money deposit on 2.4.2013.
Next day the tenders were opened and EMD was returned to him on being rejection of his
tender. The receipt of the money did not bring to account in the cash book since the
amount was returned to the contractor.
(a) (i) & (iii)
(b) (ii) & (iv)
(c) (i)
(d) None of these.
Ans : (d) Para 6.3.1 of CPWA Code. (Expl :- (i) before giving the receipt, the amount
should have been entered in cash book. (ii) a receipt in this case should be granted only
if specially desired by the payer. (iii) receipt should not be given to the payer until the
draft has been cleared by the bank (iv) Earnest money which is received prior to the date
fixed for opening the tenders should be brought to account in the cash book)
149. Which are the form numbers related with any kind of receipt :-
Ans : (c) Para 6.3.1 & 10.2.4 of CPWA Code (Expl : CPWA-3 : Receipt, CPWA-3A :
Cash Memo & CPWA 28 – Hand Receipt)
15
****************************************
EASY WALK OVER PC-16
GUIDE GUIDE GUIDE PART IV
GUIDE
PART V
2013
PRAMOD
2
152. Find the Form No. which is commonly used in a Public Work Divisional Office
for registering private cheques received and adjusted .
(a) CPWA-1
(b) CPWA-1A
(b) CPWA-2
(c) CPWA-2A
153. When cheques accepted from private individuals are dishonoured on presentation
to the banks, does it require any changes in the entry made in the cash book of a PW
Division ?
(a) Yes. The original entries on both sides of the cash book should be written
back by minus entries.
(b) No. No entry will be made in the Divisional cash book until the cheque are
encashed by the bank.
(c) Yes. Cancel the both original entries in red ink under the full signature of
Divisional Officer.
(d) Yes. Draw a red ink line through the both original entries in the cash book,
and get it cancelled under the full signature of Divisional Accountant and
Divisional Officer.
Ans : (a) Para 6.3.2 of CPWA Code
155. All the persons regularly or frequently receiving money on behalf of Government
should keep a Cash Book in Form
(a) CPWA-3
(b) CPWA-2
(c) CPWA-1
(d) CPWA-4
156. Which of the following is correct when a government officer not in charge of a
cash book receives money on behalf of government at exceptional times :-
(i) Remit it at the earliest to the nearest officer having cash book.
(ii) Deposit into accredited bank with challan.
(iii) Deposit into the Imprest cash account.
(iv) Make use of the cash as Temporary Advance and give the vouchers to the
Divisional Officer for settlement of accounts.
(c) Payments for stores obtained from private firm and individual abroad can
be made through bank draft, letter of credit and telegraphic book transfer.
(d) No other officer except Divisional Officer is authorised to deliver the
cheques to the contractors.
159. At the close of the financial year, a Divisional Officer drawn cheques and deposit
them in cash chest to prevent the lapse of the grant :-
(a) The action is in order because the grant would have been lapsed otherwise.
(b) The action is a serious irregularity.
(c) The Divisional Officer is the sole Cheque Drawing and Disbursing Officer
of a division hence his action in this regard is beyond objections.
(d) Divisional Officer has to ensure the fully utilization of the grant. Hence
the action is correct.
160. Divisional Officers keep their cash transactions in a cash book which is
maintained in form No:
(a) CPWA-1
(b) CPWA-1A
(c) CPWA-2
(d) CPWA-4
(a) CPWA-7
(b) CPWA-2
(c) CPWA-4
(d) CPWA-1A
(a) The rate per unit at which the article borne on the stock of a division sold
to the general public or a person.
(b) The rate per unit at which the article borne on the stock of a division sold
at the market for public use.
5
(c) The cost per unit at which the article can be procured at a given time from
the public market.
(d) None of these.
164. If a mistake is discovered before the cash book of a Public Work Division is
closed, it should be corrected by :-
(a) Making a transfer entry, a suitable remark in red ink being recorded
against the original erroneous entry.
(b) Erasing the wrong entry and insert the correct entry with the approval of
Divisional Officer.
(c) Drawing the pen through the incorrect entry and insert the correct one in
red ink between the lines.
(d) None of the above.
165. An error noticed on amount of an entry made in a cash book of a Public Work
Division. The accounts of that particular month have been subsequently closed. How
this error can be rectified?
(a) Making a transfer entry, a suitable remark in red ink being recorded
against the original erroneous entry.
(b) Erasing the wrong entry and insert the correct entry with the approval of
Divisional Officer.
(c) Drawing the pen through the incorrect entry and insert the correct one in
red ink between the lines.
(d) By overwriting over the incorrect entry and incorporate the correct entry.
166. An entry once made in the cash book of a Public Work Division :-
167. The disbursing officer of a Public Works Division should check all the entries in
his cash book :-
169. Find the verification that does not applied by the Divisional Officer on his
monthly accounts and its connected documents :-
(i) compare each entry of payment into the bank with the challan.
(ii) amount shown in the cash book as paid into the bank have been actually
credited into the bank.
(iii) compare each entry of payment with the gross amount shown in the
voucher.
(iv) all vouchers bears the payment order recorded by him.
171. If the actual cash balance could not be counted on the last working day of each
month, then the cash balance may be counted :-
172. The details of the actual cash balance should be recorded in Form No :-
(a) CPWA-5
(b) CPWA-4
(c) CPWA-2
(d) CPWA-7
Ans : (a) Para 6.6.6 of CPWA Code
173. The actual cash balance should be counted on the last working day of each month.
The actual cash balance means, it :-
174. Cash found surplus in cash chest on physical verification should be set right by :-
175. Cash found deficient in cash chest on physical verification should be set right by :
176. A standing advance of a fixed sum of money given to an individual to enable him
to make certain classes of disbursements which may be entrusted to his charge by the
Divisional Officer is called :
177. The amount of an imprest should be kept as low as possible and should in no case
exceed :-
(a) Rs 5000/-
(b) Rs 10,000/-
(c) Rs 15,000/-
(d) Rs 20,000/-
178. In what way the account of imprest and temporary advance are similar ?
179. If any item in an imprest account appears to the recouping officer to be open to
objection, then the impest should :-
180. A Divisional Officer objected a payment out of the imprest account. The item
under objection may be entered in his cash book as :-
(a) item awaiting adjustment in the imprest account under – Misc work
advance.
(b) item awaiting adjustment in the imprest account under – Public Work
Deposits.
(c) Miscellaneous advances
(d) Miscellaneous payments
(a) imprest
(b) temporary withdrawal
(c) advance remittance
(d) temporary advance
183. Find the withdrawal which cannot be drawn on contingent Abstract Bill
(GAR-31) :-
184. All Cheque Drawing and Disbursing Officers (CDDO) of Public Works
Department send their annual requisition for Cheque Books to :-
185. Receipt books (CPWA-3) and Cash Memo Books (CPWA-3A) required for use in
the Divisional Offices are obtained from :-
186. What is incorrect in respect of safe custody of the public money in Public Works
Department :-
(a) Public money should be kept in strong chest secured by two locks of
different patterns.
(b) When there is a guard, the petty officer of the guard should usually be the
custodian of one set of keys.
(c) Whenever a cashier is attached to a Division, the keys of one of the locks
of the treasure chest will remain in his possession.
(d) The divisional officer is the custodian of duplicate keys of the Divisional
Chest.
(i) in separate sealed cover and lodged with different officers of higher rank.
(ii) in separate sealed cover and kept with the relevant branch of the
accredited bank.
(iii) in separate sealed cover with the petty officer of the security guard.
(iv) in separate sealed cover with the cashier, if a cashier is attached with the
Division.
(a) A cashier can make the cash payment of two or more Divisions.
(b) The keys of one of the locks of the treasure chest will be in the possession
of the cashier.
(c) Cashier is not an essential part of a Divisional Establishment.
(d) If the amount received is less than Rs 500/-, the cashier is authorised to
issue receipts on behalf of Divisional Officer.
190. The Divisional Officer should count the cash in the hands of cashier :-
191. Diversion of funds from one work to another can be prevented by maintaining :-
192. The general administration regarding the acquisition, custody, distribution and
disposal of stores are vested with :-
193. Procedures for all transactions of receipts and issues of stores are prescribed in :-
194. Any serious irregularity noticed in the transaction of receipts and issues of stores
should be brought to the notice of appropriate authority by :-
195. The cost of the supply of all stores, required as tools and plant for the general use
of the division is debited at once to the minor head :-
196. Special items of tools and plant, which are required not for general purpose but
for a specific work should be debited to :-
(a) Machinery & Equipment.
(b) Tools & Plant
(c) Maintenance & Repairs
(d) Work concerned.
198. When the materials are purchased for the general requirements of the work, not
for a specific work, their cost should be accounted to :-
*****************