Earned Leave can be ordinarily combined with the following.
a) Casual Leave, half pay leave, maternity leave
b) Study leave, casual Leave, maternity leave
c) Study Leave, half pay leave, maternity leave
d) Casual Leave, hospital leave, paternity leave
Extraordinary leave is granted to a Government servant only if?
a) No other leave is admissible.
b) When other leave is admissible but Government servant applies in writing for
extraordinary leave.
c) When a Government servant is on notice period for voluntary retirement.
d) None of the above
What is the rate of subscription to GP Fund?
a) Minimum 10% of his emoluments and not more than his total emoluments
b) Minimum 6% of his emoluments and not more than his total emoluments
c) Minimum 6% of his emoluments no limit on maximum
d) Minimum 10% of his emoluments and no limit on maximum
Which does not count as qualify service for pension purposes?
a) Service on Probation against a post followed by confirmation in the same or another post.
b) Service as an apprentice.
c) Person appointed on contract followed by appointment in a substantive capacity in a
pensionable establishment.
d) All of the above
Interest on delayed payment of gratuity is applicable if?
a) The Government servant delays submission of papers.
b) The delay is attributable to clear administrative lapses.
c) The Government servant is ignorant of the rules.
d) All of the above
6 A Government servant joins on 15 January; he is entitled to following under
CGEGIS 1980 Rules.
a) Insurance Cover from 15th January to 31st December.
b) Savings benefit from 15th January to 31st December.
c) Both a and b
d) None of the above
7. Who will allot the PPAN to employees under Defined Contribution Pension
a) Drawing and Disbursing Officer
b) Pay and Accounts Officer
c) Head of Office
d) Head of Department
e) None of the above

8 A Central Government servant admitted in a recognized hospital, for treatment before retirement
but discharged from hospital after two months on attaining the age of superannuation. His medical
reimbursement claim would be admitted by
a) Ministry of Health & Family Welfare.
b) Parent office of the Government Servant.
c) CGHS Dispensary.
9. Central Government servants are permitted to encash 10 days earned leave at the time of availing
Leave Travel Concession, a balance of earned leave that should be his credit after taking into
account the period of encashment as well leave should be at least :-
a) 120 days EL
b) 60 days EL
c) 30 days EL
10. A Government servant was drawing basic pay of Rs. 5250.00 in the scale of Rs. 4500-125-700
with DNI on 01.07.2005. His pay scale has been upgraded to Rs. 5000-150-8000 from 20.01.2006. He
exercised option for fixation of his pay in the upgraded scale from 01.07.2006. His pay will fixed at :-
Rs. 5300.00
Rs. 5450.00
Rs. 5500.00

Head-wise Appropriates Accounts are prepared in
(a) Unit of rupee
(b) Thousand of rupee
(c) Lakhs of rupees
Who is the Chief Accounting Authority:
(a) CA/CCA
(b) CGA
(c) Secretary to the Ministry
3. To whom will the dealing branch send the payment/Receipt scrolls
alongwith Cheques/ challans ?
(a) Concerned Pay & Accounts Officer
(b) Principal Accounts office of the concerned Ministry
(c) Focal Point Branch
4. Under which head the income tax recoveries effected from the bills paid by the
(a) Final head of account
(b) T.D.S suspense under major head 8658 suspense account
(c) 8670 cheques & Bills
5. Under which head will “Tax on travel by Air” be classified.
(a) 0045-104
(b) 0045-107
(c) 0045-800
6. Under which head will the amount deposited in Supreme Court of India as security
for the costs of respondents in appeals filed by Governments against the decision
of High Court be classified.
(a) 8443-103
(b) 8443-800
(c) 8674-101

7. Identify the authority who is not competent to sign of Life Certificated entitling a
pensioner to claim exemption from personal appearance.
(a) Post Master
(b) Block Development Officer
(c) Principal of School
8. A foreign allowance, frais de representation in the case of diplomatic Missions,
assigned to officers serving in posts abroad is exempt from attachment order of a
court to the extent of
(a) Rs. 1, 000
(b) 2/3 of the allowance
(c) fully exempt
9. Mention the classification of Premium arising out of Market Stabilisation Scheme
in accounts.
(a) 0049-03-113
(b) 0070-60-800
(c ) 0050-101
10. Mention the classification of the Ex-gratia payments made to families of
government servants dying in harness.
(a) 2071-200
(b) 2071-103
(c) 2235-60-200

Q.1. If any provision of a law made by the legislature of a State is repugnant to any provision of a law made
by Parliament then:
Law made by State Legislature shall prevail
Law made by Parliament shall be in operative
Law made by Parliament shall prevail and the law made by the legislatures of the state shall
to the extent of repugnancy, be inoperative
Q.2 The Net proceeds of any tax or duty, or any part of any tax or duty, in or attributable to any area shall be:
Ascertained and certified by Comptroller and Auditor General India
Ascertained and certified by Controller General of Accounts, Department of Expenditure,
Ministry of Finance
Ascertained and certified by Public Accounts Committee
Ascertained and certified by Standing Committee of Ministry of Finance.
Q.3 No law of a state shall impose or authorize the imposition of tax on the consumption of or sale of
electricity, whether produced by Government or other persons, which is:
Consumed by companies for manufacturing of fertilizer
Consumed by farmers for ploughing and harvesting
Consumed in the construction, maintenance or operation of any railway
Q.4. In respect of loans, the detailed accounts of which are maintained by Departmental officers and
where consolidated utilization certificates are to be furnished to Accounts Officer, the period of eighteen
months should be reckoned from the :
Beginning of the Financial Year in which the loans are disbursed
Expiry of the half year in which the loans were disbursed
Expiry of the financial year in which the loans are disbursed
None of the above
Q.5 The Macro- Economic Framework Statement includes
a.) The Economic Survey
All the Grants and Appropriations relating to the Department of
Economic Affairs
A presentation of the trends in exports, imports, foreign exchange
Reserves and balance of payments
An assessment of the sustainability relating to the balance between
Revenue receipts and revenue expenditure in the medium term.
Q.6 The legal agreements for loans or grants (other than Technical Assistance) from external funding
agency (ies) shall be executed as nodal agency by:
Budget Division, Ministry of Finance
Office of the Controller of Aid, Accounts & Audit, Ministry of Finance
Department of Economic Affairs, Ministry of Finance
(d) Ministry of External Affairs

Q.7 Implementation of the financial covenants laid down in the agreement (s) executed by Department(s)
of Government of India & External Funding Agency (ies) shall be the responsibility of:
(a) Budget Division, Ministry of Finance
(b) O/o a Controller of Aid, Accounts & Audit, D/o Economic Affairs, Ministry of Finance
(c) Department of Economic Affairs, Ministry of Finance
(d) O/o Controller General of Accounts, Ministry of Finance
Q.8 Expenditure Budget Volume I depicts
Budget Estimates of the expenditure under the Public Accounts excluding Suspense and
Miscellaneous Accounts
Detailed Statements and Annexure on Plan and Non-Plan expenditure by
Ministries/Departments in the Consolidated Fund
Gross estimates of expenditure of all Ministries/Departments by six tier (Major head to
Object Head) classification
Tax expenditures.
Q.9. Expenditure on awards and prizes should be classified under:
(a) Other Administrative Expenses
(b) Other Charges
(c) Office Expenses
(d) None of the above.
Q. 10. Authority for approval on the Project / Outlay with the Original Cost Estimates
Of 40 crores is:
(a) Minister of Administrative Ministry & the Finance Minister
(b) Minister in- charge of Administrative Ministry
(c ) Cabinet / CCEA
(d) None of the above

1. Deposits of Excise & service tax can be made in the branches of nominated bank
by means of cheque of draft drawn in favour:
Exercise inspector
Pay and Accounts Officer
Bank Manager
2. Cash grants received from external sources shall be accounted for by:
Ministry/Deptt. concerned
Department of Expenditure, Ministry of Finance
Reserve Bank of India, New Delhi
Controller of Aid Accounts & Audit , Ministry of Finance.
3. Repayment of foreign loans and interest thereon shall be classified as :
Contingent Expenditure
None of above.
4. If an employee once admitted to a higher group is subsequently reverted to a
lower group for any reason he will have to subscribe Central Government
Employees Group Insurance Scheme at the rate of:
Lower Group
Higher Group
Any Group of his choice
No subscription till he is again promoted to higher group.
5. Physical verification of all stores should be made at least:
Once in three years
Once in six months
Once in a year
Once in five years
6. The Central Treasury Unit in respect of direct taxes would be dealing with
challans received on:
Weekly basis
Monthly basis
Daily basis
None of above

7. The main portion of the challan through which a cheque/draft is deposited will
have dates ad under:
Date of receipt
Date of tender
Date of tender & Date of realization
None of above.
8. The account in adjustment of LTC advance should be rendered within:
One month
15 days
Two months
One week
9. Data-wise Monthly Statement is received by PAO from:
Principal Accounts Office
O/O Controller General of Accounts
Focal Point Branch of the Bank
Head Office of the Authorized Bank.
10. 8658 – Suspense Accounts – 107 – Cash Settlement Suspense Account is operated
to book transaction in:
PAO – Suspense
Public Sector Bank Suspense
Objection Book Suspense
Public Works Department/Divisions.

1. Monthly A/C of a PW Division Credits to 8000 GPF is exhibited through Credit Schedule Form
(a) 67
(b) 79
(c) 80
(d) 76
2. While compiling the Monthly Account for the month of April 06 in Public Works Division the
Divisional Accountant was intimated by the Auditor compiling Monthly Account that he is not in
a position to tally the Monthly Account. What Action Divisional Accountant should take?
Issue warning for failure
Depute some one-else
Intimate to PAO
Compile himself
3. Monetary Value & Quantity account of stores of a P. W. Division is maintained in
priced store vocabulary
Priced Store Ledger
Contractor’s ledger
(d) Ledger for Tools & Plant
4.Opening balance of cash book of a P.W. Division does not include:
)Cheque issued in favour of Divisional Officer
)Bank Drafts
Postal Orders
Service postage Stamps
5. Issue rate of articles borne at the stock of PW Division does not include
)Handling charges
Storage charges
Departmental Charges
(d) Carriage and incident charges
6. A Divisional Officer is not empowered to make which of the following payments?
Works and W.C. Establishment
Pay & allowances of Regular Staff
Short term advances
(d Long term advances

7.A ‘Consideration’ must necessarily be
(a) Only in the future
(b) Only in the present
(c) Only in the past
(d) Past, Present or future
8. A promise and its acceptance for a consideration between two competent parties of their free consent and
for a lawful purpose, is a valid contract. Thus consideration is a vital element. However, under certain
circumstances omission of consideration does not make he contract invalid. Mark the incorrect answer
a. There is a written agreement registered under law made on account of natural love and
affection between the parties standing in near relation
b. There is a promise to compensate a person who has already voluntarily done something
for the promisor
c. There is a written promise by the person to be charged therewith to pay a
debt legally enforceable but for the law of limitations
d. There is a written agreement between the parties made on account of the
then existing love and affection
9.In a Central PWD the Test Checking of measurements of work done except levels by
executive Engineer recorded by the subordinate officers to the extent of specified
percentage relates to the
(a) Area
(b) Volume
(c) Monetary Value
(d) Number
10. In a P.W. Division A work was awarded to a contractor Shri Gobind at his tendered
account of Rs.5981426/- which works out to 15% below the estimated cost of
Rs.7036972/- put to tender. Due to reduction in scope of work, the work executed
to Rs.4881776/-. If the account of earnest money was Rs.140739/- what shall be
the amount of security to be recovered from Shri Gobind if the IST and final bill
received for payment
(a) 211110/-
(b) 103350/-
(c) 158332/-
(d) None of (a),(b) or (c)

Procurement, Supply Accounts and Internal Audit Control
1. Expression of Interest” from consultants should be published in national daily
and the Ministry’s Website for amount exceeding
a) Rs.10 lakh b)Rs.15 lakh c)Rs.25 lakh d)none of these
2. Fixed Assets A/c is kept in the form
a) GFR 40 b)GFR 41 c)GFR 35 d)none of these
3. What is cost plus contract
a) A contract where cost is added
b) Cost of supplies plus profit at a fixed rate per unit or at a fixed %
c) Cost of supplies minus profit at a fixed rate per unit or at a fixed %
d) None of these
4. For the compensation of Libel, the period of limitation is
a) 1 year b)2 years c)3 years d)None of these
5. If a contractor submits a bill for payment for any amount higher than those
claimed due to rectification of even obvious mistake committed by him, in this case
the bill should be
a) Passed b)not to be passed c)keep pending d)returned
6 Estimated value of indigenous demand note in proprietary nature involving Rs.2
lakh and above falls in the category of :
a)advertise tender enquiry b)global tender enquiry c)limited tender enquiry
d)single tender enquiry
7. A leaves a cow in custody of B to be taken care of and the cow has a calf. B is
bound to deliver cow only.
a) True ( b) False

8 Unaudited financial statements may not be reliable because:
a. They include economic data
b. They are based on historical data
c. The target audience includes shareholders
d. The level of assurance provided is lower than in an audit
9. Which of the following is a good reason to properly plan an audit?
a. To enable the auditor to obtain sufficient appropriate audit evidence
To complete the audit in a timely fashion
c. To enable the disclosure of the scope and purpose of the audit
All of the above
10. An audit manual -
a. Is a guide for the conduct of an examination
b. Takes the place of professional judgment
c. Applies to specific industries
d. Should be updated after each audit

1. Classification of assets as current assets and fixed assets is an application of which
accounting assumption:
Accounting Entity Assumption
Monetary Unit Assumption
Accounting Period Assumption
Going Concern Assumption
2 Ravi started business with Rs. 15,000 of which Rs. 4000 were borrowed at 15% p.a. from
Shri Akash. The correct journal entry for this transaction will be:
Cash A/c Dr. 15000 ; Capital A/c Cr. 11000 and Akash Loan A/c Cr. 4000
Capital A/c Dr. 15000 ; Loan A/c Cr. 4000 and cash A/c Cr. 11000
Cash A/c Dr. 11000 ; Capital A/c Cr. 11000
Cash A/c Dr. 11000 and Capital A/c Dr. 4000 ; Loan A/c Cr. 15000
3. Accounting vouchers have got following features:
It is prepared on the basis of evidence of the transaction.
It is an analysis of a transaction
In the case of cash/bank voucher, it is a receipt.
All of the above.
4. Which of the following is NOT a feature of Books of original entry;
Recording of entries in these books is the first stage
The process of recording entries in these books is called journalising.
These books do not help to know the net effect of various transactions affecting a
particular account.
In these books all the accounts are balanced.
Govind's Trial Balance contains the following information:
Discount allowed
Rs. 500
Provision for discount on debtors
Rs. 1000
The amount to be debited to the P & L account is:
Rs. 1200
Rs. 3200
Rs. 700
Rs. 2200

In a Cash Flow Statement, which of the following would appear as a cash inflow?
Repayment of a Bank loan
Amount received as a result of selling fixed assets
Depreciation for the current year
Redemption of debentures by conversion
A cost which does not involve cash outlay, is called:
(a) Historical cost
(b) Inputed cost
© Out of pocket cost
(d Sunk cost
According to schedule 24, Raw Materials and semi/fully finished goods are valued at:
(a) Lower of cost and net-realisable value.
(b) Higher of cost and net realisable value
(c) At market cost
(d) At Net realisable value
A 'Not - For - Profit' organisation cannot take up which of the following activities:
Stock Trading
Trading in Goods
(iii) Mining
(iv) None of these
Which is NOT an underlying assumption whiles preparing the Financial Statement?
Accrual basis
(iii) Going concern
(iv) Materiality