PC-16 : TEST PAPER II

Total Questions : 75 Time Allowed : 90 minutes

 Please, do not copy.

 Keep time limit and beware of Minus marks.

1. CPWD executes works of all Civil departments. The transactions relating to charges and
receipts connected with services pertaining to these works are finally adjusted in :-

(a) Divisional Accounts

(b) Accounts of the concerned department
(c) Accounts of the State PWD
(d) None of the above

2. As a general rule, the classification of transaction in government accounts shall have

closer reference to :-

(i) The Function, Programme & Activity of the Government.

(ii) The object of the revenue and expenditure.
(iii) The department in which the revenue or expenditure occurs.
(iv) The ministry under which the revenue or expenditure occurs.
(a) (iii)
(b) (iv)
(c) (iii) & (iv)
(d) (i) & (ii)

3. Outlay (ie; amount of expenditure) on non-government works is charged against :-

(a) Remittance Head
(b) Suspense Head
(c) Expenditure Head
(d) Deposits received

4. Transactions relating to the charges and receipts connected with the services of the
following department are not finally adjusted in the accounts of Divisional Officers.
 (a) Works of Postal & Telegraph Department.
(b) Construction and maintenance of Civil aerodromes.
(c) Both (a) & (b)
(d) None of the above.

5. The detailed classification of any public works major heads for the booking of special
expenditure shall be prescribed by _______on the advice of _________.

(a) President of India, Comptroller & Auditor General of India.

(b) Comptroller & Auditor General of India, Central Government.
(c) Central Government, Controller General of Accounts.
(d) Central Government, Comptroller & Auditor General of India.

6. Inter divisional settlement occurred when a Division undertakes a service on behalf of

another Division is carried out through :-
(a) Advance Payment.
(b) On account Payment.
(c) Book Transfer.
(d) Cash Settlement Suspense Account.

7. Match the following :-

(i) Maj Head (a) Three digits

(ii) Minor Head (b) Four digits
(iii) Sub Head (c) Two digits
(iv) Detailed Head (d) Three
(v) Object Head (e) Two digits

(a) (i)-(b), (ii)-(a), (iii)-(c), (iv)-(d), (v)-(e)

(b) (i)-(b), (ii)-(a), (iii)-(c), (iv)-(e), (v)-(d)
(c) (i)-(b), (ii)-(a), (iii)-(e), (iv)-(c), (v)-(d)
(d) None of these.

8. Which of the following is incorrect?

(a) Capital expenditure bears all charges for the first construction of a project.
(b) Expenditure for intermediate maintenance of the work, not yet opened for service
is revenue expenditure.
(c) Classification of expenditure as ‘Revenue’ or ‘Capital’ is determined by the
nature of expenditure itself.
(d) None of the above.
9. The incidence of expenditure between ‘Voted’ and ‘Charged’ is determined by :-
(a) The President of India
(b) Government Accounting Rules 1990.
(c) Constitution of India.
(d) General Financial Rules, 1983.

10. ‘Remittance Head’ is opened for :-

(a) Booking charges adjustable finally in the accounts of Divisional Officers.
(b) Booking revenue receipts creditable finally to government in the accounts of
Divisional Officers.
(c) Booking receipts as well as payments for cash, stores or other values received
from or paid to on behalf of the departments of governments.
(d) Booking certain receipts and payments held in suspense or deposit pending
clearance.
11. Penalty upon a contractor on account of abandonment of a work is taken as :-
(a) Revenue Receipt.
(b) Miscellaneous Deposits.
(c) Reduction of expenditure.
(d) Remittance to Treasury.
12. Which of the following is incorrect?

(i) The Divisional Accountant is required to inspect the account records of Sub
Divisional Officers.
(ii) Divisional Accountant is not empowered to impart necessary instructions to Sub
Divisional Officers if defects are noticed in their accounts.
(iii) Serious financial irregularities in the accounts should be reported to Chief
Controller of Accounts only if it is not rectified under the orders of competent authority.
(iv) Divisional Accountant performs three fold functions such as Internal checker,
Financial assistant and as an Accountant.

(a) (iii)
(b) (ii), (iii)
(c) (ii), (iii), (iv)
(d) (ii)
13. 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.
14. 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.
15. Suspense Account is a :-
(a) Major Head.
(b) Sub Major Head.
(c) Minor Head.
(d) Sub Head.
16. The general principles to be followed in the classification of Public Works expenditure
are laid down in :-
(a) Government Accounting Rules, 1990.
(b) General Financial Rules, 2005.
(c) Works Manual.
(d) Public Works Account Code.

17. 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 :

(a) 2059-Public Works.

(b) 2216-Public Works.
(c) 2054-Public Works.
(d) None of these.
18. The transactions of Public works Department may be grouped under the heads
other than the one indicated below :-
(a) Expenditure and Revenue Heads.
(b) Major and Minor Heads.
(c) Suspense and Deposit Heads.
(d) Remittance Head.
19. 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 :-
(a) Major Head, Minor Head & Sub Head.
(b) Minor Head, Sub Head & Detailed Head.
(c) Sub Head , Detailed Head & Object Head.
(d) Detailed Head & Object Head.
20. The order in which the Major and Minor Heads shall appear in all account records shall be
prescribed by
(a) The Comptroller General of Accounts.
(b) The Comptroller and Auditor General of India.
(c) The Accountant General of the respective State.
(d) The Central Government.

21. 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.

22. 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 :
(a) Expenditure charged on the Consolidated Fund of India.
(b) Expenditure charged on the Public Fund of India.
(c) Voted expenditure on the Consolidated Fund of India.
(d) None of the above.

23. 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 :-
(a) Vote on account.
(b) Letter of Credit.
(c) Vote of Credit.
(d) Letter of Grant.
24. A Divisional Officer is authorised to draw funds by way of cheque against letter of credit
and it can be used for all kinds of payments except :-
(a) Contingent charges.
(b) Long term advances.
(c) GPF withdrawal of Group ‘D’ employees.
(d) Pay & Allowances of gazetted staff working in the Division.

25. 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 ?
(a) Scheduled Bank.
(b) Reserve Bank of India.
(c) Accredited Bank.
(d) Public Sector Bank.

26. Any receipt in PWD for which the Major Head of account is not known is accounted for
under the head :-
(a) 1054 P.W.:Other Receipts.
(b) 0059 P.W. Other Receipts.
(c) 8443 Public Works Deposits, Miscellaneous Deposits
(d) 0059 P.W. Receipts Awaiting Transfer to other Minor Heads.

27. Payment in a Building Division, the classification of which is not known immediately is
accounted for under the head :-

(a) 2059 P.W; Suspense; Miscellaneous Works Advances

(b) 2059 P.W.; Construction; Miscellaneous Works.
(c) 3054 R&B; Suspense, Misc Work Advances.
(d) 2059 PW; Payments awaiting Transfer to other Minor Head.

28. Who is responsible for the maintenance of accounts of the transactions correctly and in
accordance with the rules in force?

(a) Divisional Accountant.

(b) Divisional Officer.
(c) Head Clerk.
(d) Senior Accountant and Cashier

29. As a financial assistant what would be the role of a Divisional Accountant :-

(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.

30. 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.
(b) Divisional Officer overruled the objection and ordered the Divisional Accountant to remove
it. As a subordinate official, the Divisional Accountant is liable to obey that order even if he is
not satisfied with it.
(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.

31. Which of the following is correct.

(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.

(a) (i) & (iii)

(b) (ii) , (iii) & (iv)
(c) (iii) & (iv)
(d) (i), (iii) & (iv)

32. In token of check of the regular accounts of the Division, the Divisional Accountant should
affix his dated initials in the divisional cash book :

(a) After the last entry of the month.

(b) After the closing entry of the financial year.
(c) After the each entry in the cash book.
(d) After the last entry of the day.
33. Part I of the Audit Note and the Inspection Report should be returned to the Audit Officer
through the :-
(a) Superintending Engineer.
(b) Chief Engineer.
(c) Divisional Officer.
(d) Any Superior Officer.

34. What are the common practices adopted by the Divisional Offices for removal of an audit
objection :-
(i) Obtaining the requisite sanction
(ii) Making the necessary recovery.
(iii) Correcting or completing the relevant account or voucher by furnishing the necessary
documents or information.
(iv) Securing compliance with the provisions of a specified rule.
(a) (i) & (ii)
(b) (i), (ii) & (iii)
(c) (ii) & (iii)
(d) Any of these.

35. 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.

36. Match the following :-

(i) CPWA 23 (a) Survey Report of Stores

(ii) CPWA 26 (b) Register of unpaid wages
(iii) CPWA 18 (c) Muster Roll
(iv) CPWA 21A (d) Measurement Book
(v) CPWA 21 (e) Running Account Bill
(a) (i)-(e), (ii)-(a), (iii)-(c), (iv)-(d), (v)-(b)
(b) (i)-(a), (ii)-(c), (iii)-(d), (iv)-(b), (v)-(e)
(c) (i)-(d), (ii)-(e), (iii)-(a), (iv)-(b), (v)-(c)
(d) (i)-(d), (ii)-(a), (iii)-(e), (iv)-(b), (v)-(c)

37. An assistant Engineer of a PWD Building Division, working at outstation, not in charge of
a cash book, received Rs 200/- on behalf of government. In this aspect which of the following is
not correct?

(i) He is authorised to keep the money with himself and remit to the Divisional
Office on return from the outstation duty.

(ii) He can remit the money to the nearest officer having a cash book.
(iii) He cannot remit the money directly into the accredited bank with a Chalan
because he is not the Drawing and Disbursing Officer of the Division.

(iv) He is not allowed to use that amount for meeting the petty expenses.
(a) (i), (iii)
(b) (iii), (iv)
(c) (ii), (iv)
(d) (i), (iv)

38. Which of the following is incorrect with respect to issue of Receipt (CPWA-3) ?

(i) Receipt was issued to a contractor for payment received from him for Rs 200/- on account
of sale of tender forms.

(ii) A Divisional Officer received a cheque for Rs 1000/- on 10.3.2013 on account of sale of
old newspapers. Final receipt on CPWA-3 was not issued to the payer on that day. Divisional
Officer insisted that it will be issued only after the amount is credited in Divisional Accounts by
the Bank.

(iii) Rs 5000/- was received in cash in a Division from an individual on account of sale of
condemned items. The Divisional Accountant issued the receipt in form CPWA-3.

(iv) A Divisional Officer issued receipt for payment received by way of cheque from an
another Division for settlement of inter divisional transfers.

(a) (ii), (iii)

(b) (i), (ii), (iv)
(c) (i), (iii), (iv)
(d) All the above
39. An Executive Engineer received an amount of Rs 500/- in cash on 3.2.2014. He used that
amount for the routine expenditure as a temporary measure. For booking of that amount he
issued a self cheque of Rs 500/- on 10.3.2014 with an endorsement on cheque, “received
payment by transfer credit to the PWD”. The accounting procedure adopted by the Divisional
Officer is :-

(a) Correct
(b) Incorrect
40. The account rendering unit of PWD is :-

(a) Office of the Chief Engineer

(b) Office of the Assistant Executive Engineer
(c) Office of the Superintending Engineer
(d) Office of the Divisional Officer

41. The term ‘Cash’ does not include :-

(a) Legal tender coins and notes.

(b) Deposit at call receipts of scheduled banks.
(c) Revenue Stamps
(d) Debentures, Bonds & Government securities

42. The following are treated as Temporary Advance

(a) Money taken out by the Disbursing Officer himself for making disbursements at
outstations while on tour.
(b) Advance on transfer to a government servant pending drawal of the advance from
the Treasury/Bank in the normal course.
(c) Both (a) & (b)
(d) None of the above.

43. Survey Report of Stores is prepared to :-

(a) Examine and report on the stores received to be as per specification.

(b) Examine and report on stores found surplus with the contractor to whom these were
issued.
(c) Examine and report on stores surplus at the site of work to whom these were issued
direct.
(d) None of the above.
 44. Divisional Officer is not permitted to make payment of the following categories of bills :
(a) Works bills and work charged establishment bills.
(b) Bills for pay, allowances of his staff, contingencies etc.
(c) Bills of his Group A, B &C staff for withdrawals from Provident Fund
(d) Loans/Advances to employees recoverable in 48 instalments

45. In the classification of accounts, “Salaries”, “Office Expenses”, “Grants-in-aid”, are the
examples for :-
(a) Object Head
(b) Minor Head
(c) Sub Head
(d) None of these

46. Shri. ‘X’ collected Rs 250 as rent of a residential quarter on 1.3.2013 and remitted the
cash on 5.3.2013 to the Divisional Officer. It will appear in Divisional Officer’s Cash Book as
under :-

Date From Whom received Rs Classification of

Receipts
(a) 5.3.2013 To rent realised by Sh. X on 1.3.2013 250 0216 Housing
(b) 1.3.2013 To rent realized by Sh. X on 1.3.2013 250 0059 Public Works
(c) 5.3.2013/1.3.2013 To rent realized by Sh. X on 1.3.2013 250 0216 Housing
(d) 5.3.2013 To rent realized by Sh.X on 1.3.2013 250 0059 Public Works

47. At the end of a day following balances are found with the Cashier :

Cheque in favour of a contractor : Rs 5000

Service Postage Stamps : Rs 20
Cheque on a local bank received on account of rent : Rs 100
Deposits-at-call receipts as Security Deposit : Rs 5000
Demand Draft received in payment of government dues : Rs 1000
Then the amount in the certificate of count on surprise check by the Divisional Officer is :

(a) Rs 11120
(b) Rs 6100
(c) Rs 11100
(d) Rs 6120
48. Sale of Revenue Stamps will appear in cash book :

(a) On receipt side as sale of revenue stamps.

(b) On receipt side only as a note of sale in normal ink.
(c) On payment side only as a note of sale.
(d) No entry required because the revenue stamp is equivalent to cash.

49. CPWD Division ‘X’ requested CPWD Division ‘Y’ supply to it the stores needed
urgently. ‘Y’ Division :-

(a) Should issue stores, debiting Cash Settlement Suspense.

(b) Should issue stores debiting PAO Suspense.
(c) Should issue stores debiting Miscellaneous Work Advances.
(d) Should ask for payment in advance.

50. A PWD Cheque dated 23rd July was not presented upto 24th of July of the next year.
Divisional Officer ordered that :-
(a) cheque be stamped revalidated over the signature of the Drawer of the cheque and
sent back to the payee.
(b) the cheque may be cancelled and new one issued its lieu.
(c) no payment certificate be obtained from the Bank before issuing a fresh cheque as
per procedure.
(d) no payment certificate be obtained from the Pay & Accounts Officer before
issuing a fresh cheque as per procedure.
51. A Divisional Officer can obtain Cheque Books for use from :-
(a) the Controller of Stamps, Nasik.
(b) the Central Forms Stores, Calcutta.
(c) the Bank on which cheques are drawn.
(d) the concerned Pay & Accounts Officer.

52. Receipt Books (Form 3) and Cash Memo Books (Form 3A) are to be obtained by a
Divisional Officer from :-

(a) the Controller of Stamps, Nasik.

(b) the Central Forms Stores, Calcutta.
(c) the nearest security printing press of Government of India.
(d) the concerned Pay & Accounts Officer.
53. Cash Chest was secured by two locks of different pattern. Which of the following is
correct ?
(a) Disbursing Officer kept one key each of the two locks, and Cashier too kept one
key each of the two locks.
(b) Cashier kept one key each of the two locks, the other set was kept in safe custody
of Bank.
(c) Disbursing Officer kept two keys of one lock, and Cashier kept two keys of the
other lock.
(d) None of the above is correct.
54. If a supplier was paid Rs 1900/- by cheque after deducting 5% security deposit, then the
gross amount of his bill was :-
(a) Rs 1995
(b) Rs 2005
(c) Rs 1990
(d) None of the above

55. Fill in the blanks. Rules provide that, “ __________of departmental receipts for
expenditure in the department is strictly prohibited”.
(a) Appropriation
(b) Utilisation
(c) Application
(d) Usage

56. Tick the incorrect statement. If a cheque issued to payee has been lost, depending on
circumstances, it can be :
(a) revalidated.
(b) cancelled without a new cheque being issued in lieu.
(c) cancelled and a new cheque issued in its lieu.
(d) sent to PAO to issue No Payment Certificate.

57. Wages of labourers remaining unpaid on a muster roll is recorded in :-

(a) CPWA-21A
(b) CPWA-12
(c) CPWA-21
(d) CPWA-21B
58. Bills of Work Charged Establishment are drawn in :-

(a) CPWA-24
(b) CPWA-26
(c) CPWA-29
(d) CPWA-21
59. Daily attendance and amount payable to each labour employed on a work is recorded in :-
(a) CPWA-21
(b) CPWA-27A
(c) CPWA-27B
(d) None of the above

60. Casual Labour Roll is prepared in :-

(a) CPWA-15
(b) CPWA-16
(c) CPWA-26
(d) None of these

61. First and Final Bill is prepared on items rate contract where payment is to be made only
on completion of work. In such cases no intermediate payment including advance payment and
secured advance is allowed. This bill is prepared on :-
(a) CPWA-30
(b) CPWA-24
(c) CPWA-26
(d) CPWA-27B
62. Which of the following is incorrect in respect of Letter of Credit (LOC).
(a) LOCs are issued by Central LOC Cell in six stages.
(b) No further LOC for the financial year will be issued after 15th March.
(c) In the second LOC, upto 80% of the budget allocation will be released.
(d) Divisions will not make payment of bills of SEs and CEs, which is a function of
PAO.
63. As per the Constitution of India, government accounts shall be kept in the following three
parts :-
(a) Consolidated Fund, Contingency Fund & Public Fund.
(b) Consolidated Fund, Contingency Fund & Loans & Advances.
(c) Consolidated Fund, Contingency Fund & Public Account.
(d) Consolidated Fund, Revenue Account & Capital Account.
64. 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’.
(d) Contingency Fund is in the nature of an imprest for the purposes of meeting
unforeseen expenditure pending authorisation of such expenditure by Parliament by law.

65. 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
66. 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
67. Cheques shall be payable :-

(a) Within three months from the month of issue.

(b) Within three months from the date of issue.
(c) Within three months after the month of issue.
(d) Within three months after the date of issue.
68. Which of the following is usually treated as a subsidiary cash book ?

(a) Register of Cheque received and adjusted.

(b) Pay Bill Register.
(c) Register of Revenue Realised.
(d) Register of Tenders
69. Which of the following is correct in respect of “Receipts for payment to Government”.
(a) Maintained in Form CPWA-3
(b) Divisional Accountant is authorised to issue receipts when the Divisional Officer is
away on duty.
(c) The duplicate copy of receipt can be granted only when the original have been lost.
(d) The Divisional Officer and Divisional Accountant are the only authorised persons to
issue Receipts.

70. Running Account Bill of Lump Sum Contract is prepared on :-

(a) CPWA-26
(b) CPWA-27
(c) CPWA-27A
(d) CPWA-27B

71. Which of the following purposes ‘Hand Receipt’ is used ?

(i) As a general form of voucher for miscellaneous payments.

(ii) Subsequent payment of unpaid wages (payment which did not made on muster
roll).
(iii) Claims for travel expenses chargeable to works.
(iv) Payment to work charged establishment whose signature cannot be obtained on
the bill itself.

(a) (i), (ii)

(b) (i), (ii) (iii)
(c) (i), (iii), (iv)
(d) (i), (ii), (iii), (iv)
72. Enter in the payment side of a cash book, a cheque No. 385 for Rs 5000 paid to ‘A’ for
repairs to a district road on 1st July on passed Voucher No. 5

(a) Date Vr To whom Cash Bank or Treasury Classification

No paid
Cheque Amount
1-7 5 By Payment 5000 385 - 3054 Roads and Bridges:
to Sh. A for District and Other Roads:
repair to Road Works; Maint &
district road Repairs

(b) Date Vr To whom Cash Bank or Treasury Classification

No paid
Cheque Amount
1-7 5 By Payment 5000 385 5000 3054 Roads and Bridges:
to Sh. A for District and Other Roads:
repair to Road Works; Maint &
district road Repairs

(c) Date Vr To whom Cash Bank or Treasury Classification

No paid
Cheque Amount
1-7 5 By Payment 385 5000 4054 Roads and Bridges:
to Sh. A for District and Other Roads:
repair to Road Works; Maint &
district road Repairs

(d) Date Vr To whom Cash Bank or Treasury Classification

No paid
Cheque Amount
1-7 5 By Payment 385 5000 3054 Roads and Bridges:
to Sh. A for District and Other Roads:
repair to Road Works; Maint &
district road Repairs
 73. Cheque No. 456321 for Rs 200/- was issued to replenish cash chest on 12th March &
encashed from the bank on 15th March. Find the correct entries on receipt side and payment side
of the cash book.

Receipt side of the cash book

(a)
Date From whom received Amount Classification of Receipts
12-3 To cash drawn to replenish cash 200 Cash from treasury or Bank
chest

Payment side of the cash book

Date Vr To whom paid Cash Bank or Treasury Classification
No Cheque Amount
12-3 To cash drawn to 200 Cash from treasury Cash from Treasury or
replenish cash chest or Bank Bank

(b) Receipt side of the cash book

Date From whom received Amount Classification of Receipts

15-3 To cash drawn to replenish cash 200 Cash from treasury or Bank
chest

Payment side of the cash book

Date Vr To whom paid Cash Bank or Treasury Classification
No Cheque Amount
15-3 To cash drawn to 200 Cash from treasury Cash from Treasury or
replenish cash chest or Bank Bank

(c) Receipt side of the cash book

Date From whom received Amount Classification of Receipts

12-3 To cash drawn to replenish cash 200 Cash from treasury or Bank
chest

Payment side of the cash book

Date Vr To whom paid Cash Bank or Treasury Classification
No Cheque Amount
15-3 To cash drawn to 200 Cash from treasury Cash from Treasury or
replenish cash chest or Bank Bank

(d) None of the above is correct.

74 Classify the Expenditure on the opening ceremony of a College by the Union President.

(a) 2202 General Education.

(b) 2210 Capital Outlay on Education.
(c) 4202 Capital Outlay on Education.
(d) 4210 Capital Outlay on Education.

75. Penalty levied on a contractor for abandoning work in the Irrigation Department will be :-

(a) If the work has suffered due to its abandonment, the fine will be treated as Revenue
Receipts or receipts on capital account as the case may be. Otherwise it will be credited
to the accounts of the work.

(b) If the work has suffered due to its abandonment, the fine will be credited to the accounts
of the Work. Otherwise it will be treated as Revenue Receipts or Receipts on Capital
account as the case may be.

(c) both (a) & (b) are correct.

(d) None of the above.

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