1. Expenditure on the construction or maintenance of a work may be divided broadly into two classes viz.

, (i) Cash
(ii) Stock Charges (iii) Other contingent Charges
A. (i)and (ii)
B. (i) and (iii)
C. (ii) and (iii)
D. All of these

2. To account for in works accounts all Charges, other than Cash and Stock Charges, affecting cost of works, separate
accounts are maintained in Sub-Divisional /Divisional Offices for recording-

i. The cost of individual works.

ii. The transactions of individual contractors/suppliers.
A. (i)
B. (ii)
C. Both
D. None of the above

3. The initial records upon which the accounts of works are based are enumerated below:-
i. Muster Roll including casual labour Roll
ii. The measurement Books
iii. Work-charged Establishment Bills (including borne on regular
Establishment)
A. (i)
B. (ii)
C. (i) and (ii)
D. All of these

4. Which statement is correct?

A. Any service connected with the working estimate for a work is rendered by another division, charge for
such service adjusted in the accounts of the work.

B. Any service connected with the working estimate for a work is rendered by another division, charge for
such service adjusted in the general accounts under the prescribed heads of classification.

C. Labour reports for Muster rolls containing 15 persons or less are not required to be sent on each month to
SDO/DO
D. All the labourers and workmen employed on Muster Rolls, Form CPWA 21 a daily labour report prepared
in the Form CPWA 60

5. Initial accounts and vouchers connected with charges relating to works must invariably specify:-
a. The full name of the work as given in the estimate
b. The name of the component part of it, if separate accounts are kept up for the several component parts
c. The charges, within one month, which are of the nature of recoverable payments and the names of the
contractors from whom recoverable.
A. (a) and (c)
B. (a) and (b)
C. (b) and (c)
D. all of these

6. Which of the following persons engaged departmentally for the execution of works are considered as day
labourers and their wages should be drawn on Muster Rolls. Form CPWA 21
 a. Permanent and temporary employees of the division whose pay is charged to the head Direction and
Administration.
b. Members of Work-Charged Establishment borne on regular establishment
A. (a) and (c)
B. (a)
C. (b)
D. None of these

7. Which of the following statement is correct?

A. One or more muster rolls should be kept for each work, but muster rolls should be prepared in duplicate.
B. The daily attendances and absences of labourers and the fines inflicted on them
A. should be recorded daily in Part II of the muster roll.
B. Form CPWA 21-A, which should be maintained in the Sub-Division
C. All of these

8. The check of Muster Rolls with reference to the entries in the Measurement Books will be done to the extent
of 100% by the ........... before payments
A. Divisional Officer
B. Divisional Accountant
C. SDO
D. Gazetted Officer

9. Casual Labour Roll, Form CPWA 22, in which the names of the labourers need not be given but such
payments may not be made except by a
A. Divisional Officer
B. Divisional Accountant
C. SDO
D. Gazetted Officer

10. Find out correct one

Labour engaged through a Contractor-
A. The payment of daily labour through a contractor, instead of by muster roll in the usual way, is
permissible in principle.
B. it is objectionable to pay the contractor on the basis of the numbers of labourers employed, day by day,
his own profit or commission being either included in the rates allowed, or paid separately in lump sum or
at a percentage rate
C. The use of the muster roll or the measurement book is not permissible in such cases.
D. All of the above

11. Travelling expenses of labourers and artificers, it is necessary to bring them from a distance, must be borne
by the estimate of the work
A. True B. False

12. Choose incorrect

A. Hand receipt –form 28
B. Work’s slip – form 39
C. Register of manufacture - form 42
D. Register for Work B – For Minor work-form-40

13. Choose correct

A. Register of measurement book should be maintained in the divisional office, A similar register should
not be maintained in the Sub-divisional office
 B. The recording of entries “date of written order to commence work” and “date of actual completion of
work” is required in the case of work done under a piece-work agreement.
C. The recording of entries “date of actual completion of supplies” and “date of written order to commence
supplies” is not required in the case of work done under a piece-work agreement.
D. None of these

14. Choose incorrect

A. The superintending Engineer shall during his tours, ensure that measurement books are carefully kept and
measurements properly recorded.
B. Any pages left blank, in measurement book, inadvertently should be cancelled by diagonal lines, the
cancellation being attested.
C. On completion of the abstract, the Measurement book should be submitted to the Sub-divisional Officer
who after carrying out the required test check should enter the word “Check and Bill” with his dated
initials.
D. None of the above

15. Which is incorrect statement?

A. The entries recorded in each completed measurement books may be subjected to a percentage check by
the Divisional Accountant under the supervision of the Divisional Officer.
B. Form 24 should be used for making payments to contractors for work, when a single payment is made for
a contract, i.e., on its completion.
C. The final payment of running work shall be made in Form CPWA 26 printed on yellow pages.
D. Form CPWA 28 is a simple form of voucher intended to be used for all miscellaneous payments except
advances, for which the special Forms CPWA 24 and 26 are not suitable.

16. Before the bill of a contractor is prepared, the entries in the measurement book relating to the description and
quantities of work of supplies should be scrutinized and check measured by the
A. Sub-divisional Officer
B. Divisional Accountant
C. S.E.
D. Gazetted Officer

17. Payment for supplies is not permissible until the stores have been received and surveyed.
A. Yes B. No

18. The advance payments against production of Railway Receipts or to make advance payment to firms for
supply of stores, should be debited to the Suspense Account “Contractors-other Transactions/Advance
Payments” in the Schedule Docket of stock or Work.
A. Yes B. No

19. Before signing a first and final bill or the first bill on a running account the ---------- should see that the
relevant measurement entries were marked as pertaining to such bills by the person taking the measurements.

20. Bills which include charges on account of purchase of goods on which Sales Tax has also been charged
should be supported by a certificate signed by the ..........

21. Before signing the first and final bill/the Running Account bill/or the final bill in the case of Running
Account Bill, the Sub-divisional Officer/Divisional Officer should see that:-
i. The statutory deductions on account of Income Tax, wherever due, has been made from the bills of the
Contractors; and,
ii. The same is specifically shown in the Memorandum of payments thereof under the item. “By recovery of
amounts creditable to other works or heads of account”.
iii. The same is specifically shown in the contractor ledger.
 A. (ii)and (iii)
B. (i) and (iii)
C. (ii) and (i)
D. All of these

22.When a bill is prepared for the work or supplies measured, every page, in measurement book, containing
the detailed measurements must be invariably scored out by ........... red ink line

23. The debits or claims on account of stores acquired for specific works are recorded in----------
A. form 23
B. form 23A
C. form 8
D. form 8A

24. When a final payment is made on a running account, the payee, if he is able to write, should add in his own
hand writing that the payment is “------------------------”.

A. in full settlement of all outstanding demands

B. in full and final settlement of demands
C. in full and final settlement of outstanding demands
D. in full and final settlement of all demands

25. When secured advances are allowed by the ................ to a contractor whose contract is for finished work, it
should be seen that a/an .................. has been signed by the contractor.
A. Divisional Officer, Declaration
B. Divisional Officer, Indenture in Form CPWA 31
C. SDO, Declaration
D. S.E., Indenture in Form CPWA 31

26. Form CPWA 26 provides for –

i. Advance payment
ii. Payment for measured work on lump sum contracts

A. (ii)and (i)
B. (i)
C. (ii)
D. None of these

27. In Running Account Bill form 26, entry “Deduct –Amount withheld from previous bill as per last running account bill”
is printed in

A. 5(a)
B. 5(b)
C. 8(a)
D. 8(b)

28. In Running Account Bill form 26, entry “Deduct –Amount withheld from this bill” is printed in

A. 5(a)
B. 5(b)
C. 8(a)
D. 8(b)
29. When secured advances are allowed by the ............. to a contractor whose contract is for finished work a detailed
account of the advances must be kept in Form ........

A. DO, 26
B. SDO, 26A
C. DO, 26A
D. SDO, 26

30. As recoveries are made, the outstanding amounts of the items concerned in Form CPWA 26-A should be
reduced by making deduction entries in the column, “Deduct-Quantity utilized in work measured since previous
bill”. Equivalent to the quantities of the materials used by the contractor on items of work shown as executed in
Part II of the bill.
A. Yes B. No

31. When secured advances are allowed to contractor, no record should be kept in Measurement Book of the
quantities of the materials, but certificate printed on Form 26A should be signed by the SDO/DO.

A. Yes B. No
32. Find out incorrect
A. Divisional Officers may sanction advances on the security of materials up to an amount not exceeding 75
per cent of the material value
B. Divisional Officers may sanction advances on the security of materials up to an amount not exceeding 90
per cent of the material value
C. Payment of secured advances should be made only on the certificate of an officer not below the rank of
SDO
D. Capital intensive works costing not less than Rupees two crore authorize Mobilisation advances not more
than
10% of the tendered value as may be deemed indispensable

33. Mobilisation advances termed as Mobilisation advance shall bear simple ........... at the rate of .........per
annum to be calculated from the date of payment to the date of recovery.
A. Simple interest, 12
B. Compound interest, 12
C. Simple interest, 10
D. Compound interest, 10

34. Recovery of interest of Mobilisation advances shall be classified under the Major/Sub-Major/Minor Heads of
Accounts “0049-Interest Receipt-03-Other Interest Receipt of Central Govt.-800-Other Receipts”
A. Yes B. No

35. An advance payment for work actually executed may be made with the previous sanction of the S.E.
concerned such sanction should invariably be obtained and on the certificate of a responsible officer .......
A. Not below the rank of Divisional Officer
B. Not below the rank of Sub Divisional Officer
C. Not below the rank of J.E.
D. Any of the above

36. ............... pertaining to buildings, advance payments should be made at predetermined levels, which may be
indicated in the sanctioned estimates. Measurements of such items of works for which advance payments have
been allowed, may be taken in ............
A. Civil Works, every months
B. Defence Works, every months
C. Railway, alternate year
 D. Civil Works, alternate months

37. Choose incorrect

Advance payment has been authorized by the competent authority-
A. It should be followed by detailed measurement one two months
B. The advance being adjusted within three months from the date on which it was made
C. Any extension of the period of adjustment beyond three months in the case of an advance exceeding
Rs.One lakh will require the previous sanction of the Government of India.
D. Any extension of the period of adjustment beyond three months in the case of an advance not exceeding
Rs.One lakh will require the previous sanction of the Director General (Works)/Chief Engineer.

38. Advance payment has been authorized by the competent authority-

Extension of the period of adjustment beyond the prescribed limit is given by Director General (Works)/Chief
Engineer in following cases-
i. Four months in respect of advances upto Rs.50,000
ii. Six months in respect of advances exceeding Rs.50,000 but not exceeding Rs. One lakh
iii. Eight months in respect of advances upto Rs.50,0000

A. (i)and (iii)
B. (i) and (iii)
C. (ii) and (i)
D. All of these

39. Previous sanction of the Divisional Officer or the Superintending Engineer is necessary which should specify
in respect of each appointment of work-charged establishment
a. The scale of pay
b. The period of sanction and
c. The full name (as given in the estimate) of the work
d. The nature of the duties on which the man engaged would be employed.
A. a,c,d
B. b,c,d
C. a,b,c
D. a,b,c,d
40. The Register of Fixed Charges in Form CPWA- 58 should be preserved for .......... as this is the only source
of verification of service and payment of work-charged establishment-
A. 35 years
B. 45 years
C. 20 years
D. 5 years

41. If work-charged establishment dismissed before the completion of the work for which they were engaged
they are entitled to ............. in lieu of notice
A. 14 days’ notice
B. 14 days’ pay
C. 14 days’ notice or14 days’ pay
D. 30 days pay and compensation pay

42. No member of work-charged establishment who have been in continuous service for not less than ..............
shall be retrenched except in accordance with the conditions laid down in section 25-F of the Industrial Disputes
Act.
A. One year
B. Two years
C. Three years
 D. Thirty five years

43. The Pay and Allowances of work charged Establishment borne on regular establishment will be charged
under the functional Budgeted Salary Head of Account

A. Yes B. No

44. Wages of members of the work-charged establishment should be drawn and paid on........., “Pay Bill of
Work-Charged Establishment” which is.

A. Form CPWA 29, pay bill form

B. Form CPWA 29, combined pay bill and acquittance roll form
C. Form CPWA 21, combined pay bill and T.A. form
D. Form CPWA 22, combined pay bill and hand receipt

45. A consolidated bill in Form 29 should be prepared either for the whole sub-division or for one or more
sections of it, as may be convenient, but the names and claims of the entire establishment concerned including
absentees, should be shown in each bill.
A. Weekly
B. Depend on locally
C. Fortnightly
D. monthly
46. Names of Work-Charged Establishment should be grouped in the bill CPWA 29 by works on which they are
employed, sanction to the entertainment of the establishment should be quoted in each case, and ...............
should certify in the space provided for the purpose
A. DO
B. SE
C. SDO
D. JE

47. If the acknowledgement of an individual cannot conveniently be obtained on the bill CPWA 29 itself, it may
be obtained separately on a Hand Receipt, Form CPWA 28, which should then be attached to the bill as a sub
voucher.

A. Yes B. No

48. Pay bills CPWA 29 may be signed at any time not earlier than five or fifteen (if payee located away from
head quarter) days before the last working day of the calendar month for which such pay and allowances are
earned and shall be due for payment on the last working day of that month.
A. Yes B. No

49. Items remaining unpaid of Work-Charged Establishment on the monthly bill should be entered in a simple
register .......

50. Payment of travelling expenses (Work-Charged Establishment) should be made on Hand Receipts form 28.

A. Yes B. No

51. In respect of those members of the work-charged establishment whose travelling allowance is determined
with reference to the provisions in Supplementary Rules, TA Bills in .......... should be prepared.
52. Every payment made to a member of the work-charged establishment, except Work Charged Establishment
borne on regular establishment, whether on account of his wages or in recoupment of actual travelling expenses
should be debited to the work on which he is employed.
A. Yes B. No

53. The material should not be issued to contractors whom agreements in respect of completed items of works
except with the express authority of ............
A. DO
B. SE
C. CE
D. SDO

54. If the materials, the supply of which is stipulated in the contract do not become available in time for supply to
the contractor, then the supply must be arranged by the Divisional Officers by purchasing the materials then
supplied to the contractor at the market rate.
A. Yes B. No

55. Issue of Stock materials to contractors for use on works are exempt from the usual charge of 10 per cent on
account of supervision and contingencies

A. Yes B. No

56. All materials required for issue to a contractor should be made over to him on a regulated scale and an
unstamped but dated acknowledgement should at once be taken from the contractor.
A. Yes B. No

57. The issue of materials to contractor should at once be entered in the Account of Materials issued to
contractors, Form CPWA 35-A.
A. Yes B. No

58. When the materials for specific work are obtained by purchases, full details of the articles received should at
once be entered in a Measurement Book, Form CPWA 23.
A. Yes B. No

59. On the authority of the contractor’s acknowledgement, the cost of material (issued by Gov./Department)
recoverable from him should be debited at once to his personal account by charge to the suspense head
“................” in the account of the work concerned.

60. ............. should maintain a numerical account in Form CPWA 35-A Account of Material issued to
contractor.
A. DO
B. JE
C. SDO
D. Any of these

61. Return of surplus materials issued by Government, the price allowed to the contractor shall not exceed the
amount charged to him excluding the ............ less deduction on account of any deterioration of material.

62. The contractor shall be bound to execute the entire work if the materials are supplied by the Government
within the schedule time for completion of the work plus thereof .
A. 90 per cent
B. 40 per cent
C. 50 per cent
 D. 75 per cent

63. Materials received direct from suppliers for issued to a work, full details of the articles received should at the
same time be entered in a................, with the full name of the work as entered in the estimate.

64. When materials are issued direct to a work either for work to be done departmentally or through contractor
on labour rates, their cost is “...........to the Suspense head “...........” in the account of work.
A. Debited, Contractors –Other Transactions
B. Debited, Materials
C. Credit, Materials
D. Credit, Contractors –Other Transactions

65. A detailed account of item of materials (issued direct to work) showing the receipts, issues and balances,
should be kept in Form .........

66. Find out incorrect

Return of surplus materials which is issued direct to work
A. Materials issued to works in excess of requirements may be transferred to stock, provided that they are
serviceable and certain to be required.
B. All surplus materials at site of works should be transferred to other works in progress or brought on to the
stock Account, Form CPWA 73
C. Their value being debited to the work to which they were originally issued and credited to the work to
which they are transferred or to the stock Account, Form CPWA 73
D. Materials returned to stores or transferred to other works should be priced within current market rates
E. The loss by the disposal of surplus materials at less than the book value should be debited to the work for
which the stores were originally purchased.
Note-These rules do not apply to surplus materials which were originally procured by contractors for
themselves or were issued to them and charged off to their accounts.

67. Unused balances of materials charged direct to works should be verified at least once ------ . Whenever this
verification is made, a report of verification of the materials should be prepared by the -----
A. a year, SDO
B. a month, DO
C. 5 years, DO
D. 3 years, SDO
Note - A similar verification of the unused balances of materials must invariably be made on the
completion of a work, but on or before the completion of a work, when no more materials are required for
use in construction, steps should first be taken to dispose of all surplus materials by transfer or sale.

68. The physical verification of unused materials at site (from 35) should be made annually in respect of
all works, but it is not necessary that the balance should be verified at the close of the year, if:-
1. The work has been under construction for not more than three months
2. The accounts of the works are expected to be closed within three months or
3. The balances were verified at any time during the year.

A. 1 and 2
B. 3 and 2
C. 1 and 3
D. 1, 2, 3
69. After the completion of a work, materials issued by the Department, theoretical calculations of all the items
of materials used on the work should be made in -------- ”, and compared with the quantities issued as per .......
A. form 38, form 36
B. form 36, form 38
 C. form 38, form 35
D. form 36, form 38

70. Register showing the clearance of Suspense head “Materials” –

A. Form 38
B. Form 37
C. Form 36
D. Form 30

71. Work Abstract Form CPWA 33 main categories are

A. Final Charges,
B. Suspense Charges
C. Contingencies.
D. All of the above
72. The category “Suspense Accounts” in contain the following “Suspense Transactions”
A. Contractors
B. Labourers
C. Materials
D. Land Acquisition
E. All of the above

73. The estimate, account and completion certificate of petty works should be prepared on a single form, Petty
Works Requisition and Account.
A. Yes B. No

74. Percentage charges on account of establishment, Tool and Plant, etc. levied on works Expenditure should not
be shown in Works Abstract and Register of Works though they are eventually included in the cost of works.
A. Yes B. No

75. Choose wrong one

A. Works Abstract- Form CPWA 33.

B. Register of Works- Form CPWA 40.
C. Completion Statement of Works and Repairs - Form CPWA 45.
D. Transfer Entry - Form CPWA 34.

76. In addition to the provision for all expenditures of work which can be foreseen, ................. should be added
to the estimate to cover the cost of unforeseen contingencies. This provision is also intended to cover the cost of
work charged establishment.
A. 10%
B. 3%
C. 5%
D. 4%

77. The account of the work in the Works Abstract should ordinarily exhibit-

A. Total charges finally classified under the relevant categories

B. Percentage of the progress of work compared with the amount technically sanctioned and time allowed.
C. Cost per unit on the basis of the recorded “amount” and “progress”.
D. All of these

78. Choose incorrect

Works Abstract CPWA Form 35-
A. An account of all the transactions relating to work during a month whether in respect of cash, stock or
other charges, should be prepared by the DO in this from.
B. A separate form should be filled in for each work.
C. If the estimate is for a long work which is divided into several sub-works, a separate works abstract
should be prepared for each sub-works.
D. The Works Abstract should be posted in Sub Division Office day by day from the Cash Book and the
bills

79. Choose incorrect

Works Abstract CPWA Form 35-
A. In contractors advance payments column, posting made in the Sub Divisional Office should be in blue
ink.
B. In contractors advance payments column, posting of corrections made in the Divisional Office should be
in red ink.
C. Unpaid amounts of muster-rolls should be posted in Labourers column as minus entries.
D. At the end of the month, stock and adjustment transactions should be added, writes back of final charges
being posted as minus entries.

80. A Form printed on--------- paper is never to be used except for final payments.

81. In the accounts of Major Estimates, under final charges entitled “Additional charges for Materials issued
to Contractors/Direct to Works” should be opened for the record of under-mentioned debits/credits-
A. Difference between the rates charged to the contractors and the actual cost to Government
B. Carriage and incidental charges in connection with the materials issued to contractors are chargeable to
the work.
C. Balances outstanding under the suspense head “Materials” after transferring the cost of material to the
final heads
D. All of the above.

82. Which statement is not true?

Suspense accounts
A. “Materials” – for the record of the cost of materials issued direct to work, either executed departmentally
or through a Contract for labour only.
B. “Contractors – Advance Payments” – for the record of advance payments and other recoveries
C. “Contractors – Secured Advances” – for the record of secured advances and of their recoveries
D. “Contractors – Other Transactions” – for the record of all other debits or credits to contractors
awaiting settlement.
E. Labourers” – for the record of unpaid wages of labourers and of their subsequent payment, including
“Work-Charged Estimated”,
F. “Land Acquisition” – for the record of Advance payments to the Land Acquisition Officers and of their
subsequent adjustments.

83. The responsibility for clearing the material sub-head by transferring the charges to the final charges of work
when closing the account of the work in the rests with the ...........
A. SDO
B. DA
C. DO
D. All of the above

84. If any wages of labourers remain unpaid after the completion of a work, the accounts of the work may be
kept open for a period of......1....., which may be extended to ....2.....at the discretion of the ...3....
 1. 2. 3.
A. Three Months One Months SE
B. One Months Three Months DO
C. Three Months One Months DO
D. One Months Three Months SE

85. Choose Correct Answer

i. Detailed Completion Report a. CPWA Form 49

ii. Account Relating to Issue of Material Direct to Work b. CPWA Form 45

iii. Completion Statement of Works and Repairs c. CPWA Form 43A

iv. Register of Licence Fees of Buildings and Lands d. CPWA Form 44

A. i-a, ii-b, iii-c, iv-d
B. i-a, ii-b, iii-d, iv-c
C. i-a, ii-c, iii-d, iv-b
D. i-d, ii-c, iii-b, iv-a

86. Which statement is wrong regarding CPWA Form 44?

This Form is to be prepared in respect of works on which the outlay has been recorded by –
A. Where the total expenditure on the work is in excess of the sanctioned estimate and the excess is not
within the Divisional Officer’s powers to deal with
B. Where the work was sanctioned by a higher authority and the total estimate has been exceeded by more
than 10%
C. The completion report should be forwarded by DO to PAO who will after verification of the figure
transmit it to the SE
D. Completion plans should be forwarded direct to Chief Engineer who will attach them to the Report on its
receipt

87. Contractor does not take final payment for more than ............after the final bill has been passed, the balance
due to him should be removed from the accounts of the work by credit to the Minor head .............

A. Three month, Public Works Deposits

B. One month, Miscellaneous Works Advances
C. One month, Public Works Deposits
D. Three month, Miscellaneous Works Advances

88. Which of the following is not a suspense head?

A. Miscellaneous Works Advances

B. Acquisition of Land
C. Public Works Deposits
D. Land Acquisition

89. Liabilities are not incorporated in the accounts of works, except in the following cases:-
A. Unpaid balances of partly paid running account bill or must rolls are invariably incorporated.
B. The value of materials received from sources other than stock (including manufacture)
C. Wholly unpaid muster rolls and bills of contractors and suppliers are sometimes taken to account.
D. All of the above
90. Disbursing Officers are responsible for keeping a strict watch over all liabilities with a view to settling them
promptly
A. Yes B. No

91. Which of the following is incorrect?

A. The permanent and collective record of the expenditure incurred in the division, during a year, on each
work is the Register of Works.
B. The Register of Works is maintained in the Divisional Office, in Form CPWA 40.
C. In respect of petty works, no record is necessary beyond the petty works Requisition and Account
D. Form CPWA 32 is not self-explanatory.

92. The closed accounts may be reopened in order to rectify the error or omission unless the amount involved is
not more than .........

93. Which of the following is not correct as to Contractor Ledger

A. The Accounts relating to contractors should be kept in the Contractors’ Ledger, Form CPWA 43
B. The Contractor’s Ledger should be written up in the divisional office.
C. Security deposits of contractors must be included in their personal accounts in the Ledger
D. It is not necessary for the sub-divisional Officer to maintain a similar ledger in his office

94. The maintenance of works under the administrative control of the Public Works Department is
entrusted to another Civil Department with the sanction of Government, subject to the following
reservations:-
A. The Civil Department should be responsible to the Public Works Department to account for appropriation
placed at its disposal.
B. The Public Works Department should retain budgetary and financial control
C. The Public Works Department should retain technical control through inspection.
D. All of the above

95. The expense attendant, upon the necessary examination of the soil for the foundations of works ordered by
competent authority should be treated as
A. Outlay on works
B. Contingent Charge on works

96. Major Head 2203 belongs to

A. Technical Education
B. General Education
C. Public Work
D. Civil Deposit
 1.A 2.C 3.C 4.D 5.B 6.D 7.C 8.C 9.D 10.C
11.A 12.D 13.C 14.B 15.D 16.A 17.A 18.A 19 SDO 20DO
21.C 22 a 23.A 24.D 25.B 26.B 27.A 28.B 29.C 30.B
diagonal
part I
31. A 32.A 33.C 34.A 35.B 36.D 37.A 38.C 39.D 40.A
41.C 42.C 43.A 44.B 45.D 46.C 47.A 48.A 49. Form 50.A
21A
51. Form 52.A 53.B 54.A 55.A 56.A 57.A 58.A 59. 60.C
GAR 14A Contractors
–Other
Transactions
61. 62.C 63. 64.B 65. 66.C 67.A 68.D 69.C 70A
storage measurement CPWA
charges book 35
71.D 72.E 73.A 74.A 75.D 76.B 77.D 78.D 79.A 80.
yellow
81.D 82.E 83.C 84.B 85.D 86.D 87.C 88.B 89.D 90.A
91.D 92. ten 93.C 94.D 95.A 96.A 97 98 99 100
rupees

Please read article 10.3.3, 10.3.6 and 10.3.11

66. Their value being credited to the work to which they were originally issued and debited to the work to which
they are transferred or to the stock Account, Form CPWA 73

93. Security deposits of contractors should not be included in their personal accounts in the Ledger