IIGAA KAC1 COI_HIGHER 01

ACCOUNT TEST (HIGHER)

Introduction to Indian Government
 Accounts and Audit &
Kerala Account Code Vol. 1
The Constitution of India
Date of   Examination: 05-10-2019



1:-The responsibility for watching the progress of expenditure of a grant or appropriation devolves on the

A:-Executive
B:-Legislature
C:-Finance department
D:-Audit Department
Correct Answer:- Option-A

2:-A money bill shall be introduced in

A:-The House of people
B:-The council of states
C:-The House people or council of states
D:-None of the above
Correct Answer:- Option-A

3:-Select the expenditure below which shall not be charged on the consolidated fund of union Government

A:-any sum required to satisfy any judgement decree of any court
B:-the emoluments and allowances of Prime Minister
C:-debt charge of Govt. of India
D:-salary, allowance payable to comptroller and Auditor General
Correct Answer:- Option-B

4:-State the law listed below which shall not deemed to be an amendment of the constitution for the purpose of article 368

A:-the representation of states in parliament
B:-formation of new states
C:-the representation of states in parliament
D:-any of the list in the seventh schedule
Correct Answer:- Option-B

5:-The President of India shall be elected by the members of an electoral college consisting of

A:-members of both house of parliament
B:-elected members of both house parliament and legislative assemblies of the states
C:-elected members of both house of parliament
D:-members of both house of parliament and legislative assemblies
Correct Answer:- Option-B

6:-Court which shall have power for enforcement of any rights conferred by part III of the constitution

A:-The Supreme Court
B:-The High Court
C:-District Court
D:-(1) and (2)
Correct Answer:- Option-D

7:-National goods and service tax became law by ___________ amendment of the constitution.

A:-one hundred and second
B:-one hundred and fifteenth
C:-one hundred and first
D:-one hundred and twenty second
Correct Answer:- Option-C

8:-The executive power of states shall be vested in

A:-Chief Minister
B:-Council of Ministers
C:-Governor
D:-President
Correct Answer:- Option-C

9:-Panchayats at village, intermediate and district level have been constituted under ___________ of the constitution.

A:-Article 243
B:-Article 243 R
C:-Article 243 B
D:-Article 243 Q
Correct Answer:- Option-D

10:-Select from below which is not constitution body or authority

A:-Block panchayat
B:-District panchayat
C:-Municipal council
D:-Town panchayat
Correct Answer:- Option-C

11:-Which article of the constitution stipulates that the Annual Financial statement be laid before the Legislative Assembly?

A:-Art. 282
B:-Art. 112
C:-Art. 196
D:-Art. 202
Correct Answer:- Option-D

12:-The authority for formation of a new state or alteration of areas or boundaries or names of existing state is vested with

A:-Parliament
B:-Rajya Sabha (council of states)
C:-President
D:-Lok Sabha (House of the people)
Correct Answer:- Option-A

13:-The authority to amend any provision of the constitution is vested in the

A:-Union cabinet
B:-President
C:-Parliament
D:-Supreme court
Correct Answer:- Option-C

14:-All contracts made in the exercise of the executive power of a state shall expressed to be made or executed by the

A:-Chief Secretary to Government
B:-Secretary in charge of the Department Concerned
C:-Chief Minister
D:-Governor
Correct Answer:- Option-D

15:-Which of the following is not a fundamental right under the constitution of India?

A:-Right to Equality
B:-Right to property
C:-Right to freedom of speech and expression
D:-Right to constitutional remedies
Correct Answer:- Option-B

16:-Under how many parts are Government accounts kept?

A:-Four
B:-Five
C:-Three
D:-Two
Correct Answer:- Option-C

17:-Which among the following is a fundamental duty?

A:-Provide for equal justice and free legal aid
B:-Provide for organisation of village panchayat
C:-Provide for the promotion of co-operative socieities
D:-Safe guard public property and to abjure violence
Correct Answer:- Option-D

18:-Whose approval is necessary for the introduction of a minor head in the state Budget?

A:-Governor
B:-Comptroller and Auditor General
C:-Finance Minister
D:-Accountant General (Audit)
Correct Answer:- Option-B

19:-Payment of grant in aid to certain states out of the consolidated fund of India on the recommendation of the finance commission is based on which article of the Constitution?

A:-270
B:-269
C:-275
D:-268
Correct Answer:- Option-C

20:-How often is a finance commission constituted?

A:-At the expiry of every fifth year or at such earlier time as the president considers necessary
B:-once in six years
C:-once in four years or at such earlier time as the prime minister considers necessary
D:-once in five years or at such earlier time as the union Finance Minister considers necessary
Correct Answer:- Option-A

21:-How many digits are there in Arabic number code for a major Head?

A:-Four
B:-Two
C:-Three
D:-Five
Correct Answer:- Option-A

22:-In public account which alphabet is assigned to denote deposits and advances?

A:-M
B:-J
C:-N
D:-K
Correct Answer:- Option-D

23:-The main unit of classification in accounts is the

A:-Sub head
B:-Detailed head
C:-Major head
D:-Minor head
Correct Answer:- Option-C

24:-Expenditure incurred with the object of either increasing concrete assets of a material and permanent character or extinguishing or reducing recurring liabilities is classified as

A:-revenue expenditure
B:-voted expenditure
C:-charged expenditure
D:-capital expenditure
Correct Answer:- Option-D

25:-Which among the following departments settle the claims against it through cheques?

A:-forest
B:-health services
C:-commercial taxes
D:-agriculture
Correct Answer:- Option-A

26:-Under which detailed head of account is the expenditure on purchase and maintenance of a staff car to be debited?

A:-other charges
B:-motor vehicles
C:-office expense
D:-travel expense
Correct Answer:- Option-C

27:-Which among the following is a commercial department?

A:-Forest
B:-Text Book Department
C:-Commercial taxes department
D:-Agriculture department
Correct Answer:- Option-B

28:-The annual accounts of the Central or State Governments are prepared for the Financial year running from

A:-1st July to 30th June
B:-1st April to 31st March
C:-1st January to 31st December
D:-1st March to 28th February
Correct Answer:- Option-B

29:-The fifth and the last tier of classification in the accounts is the

A:-Detailed head
B:-Sub head
C:-Sub Major head
D:-Minor head
Correct Answer:- Option-A

30:-The transactions relating to the contingency fund of a state are recorded under which part of the Government accounts

A:-Part III
B:-Part I and III
C:-Part I
D:-Part II
Correct Answer:- Option-D

31:-The travelling allowance of an officer paid from General Revenues when travelling on duty connected with a Local fund is charged to

A:-Local fund
B:-To the head of account from which he is drawing pay
C:-Local fund and government on 50:50 basis
D:-None of the above
Correct Answer:- Option-A

32:-Tax collected by Government are classified under

A:-Contingency fund
B:-Revenue account
C:-Consolidated fund
D:-Public account
Correct Answer:- Option-C

33:-Items of receipt or payment which cannot be at once be taken to a final head of receipt or charge may be temporarily held under which head?

A:-settlement head
B:-suspense head
C:-remittance head
D:-other receipts under revenue head to which it appears to belong
Correct Answer:- Option-B

34:-Which type of control is exercised by Audit?

A:-Financial
B:-Legal
C:-Administrative
D:-Budgetary
Correct Answer:- Option-A

35:-Who is responsible for maintenance of leave accounts of Gazetted officers of the State Government?

A:-The head of department concerned
B:-Head of office where the Gazetted officer is working
C:-The District Treasure officer
D:-The Accountant General (A & E)
Correct Answer:- Option-D

36:-Who is responsible for keeping the expenditure with in the Grant or Appropriation?

A:-Director of treasuries
B:-Chief controlling officer
C:-Accountant General
D:-Finance department
Correct Answer:- Option-B

37:-Which legislative committee examines the appropriation accounts, finance accounts and audit reports (civil)?

A:-Subject committee
B:-Estimate committee
C:-Public Accounts Committee
D:-Committee on public undertakings
Correct Answer:- Option-C

38:-The method of maintaining the Governments daily cash balance at a level sufficient to meet its day to day requirements is known as

A:-vote of credit
B:-ways and means
C:-vote on account
D:-none
Correct Answer:- Option-B

39:-If the revenue expenditure major head of forestry and wild life in 2406, what is the corresponding capital outlay on Forestry and wildlife?

A:-4604
B:-3406
C:-4406
D:-6406
Correct Answer:- Option-C

40:-The priced stores ledger is closed for both quantities and value A:-at the end of the calendar year 

B:-at the end of each month
C:-half yearly
D:-quarterly
Correct Answer:- Option-B

41:-Among the following which is not included in the meaning of three E's of audit?

A:-Economy
B:-Efficiency
C:-Effectiveness
D:-Empower
Correct Answer:- Option-D

42:-The issue rate of an article is fixed

A:-at the beginning of each year
B:-at the close of the financial year
C:-at the close of the calender year
D:-half year
Correct Answer:- Option-A

43:-What is the main object of investigation of frauds?

A:-To identify the person responsible for the fraud
B:-To quantify the amount involved
C:-Whether the exercise of ordinary common sense and application of existing rules would not have rendered the fraud impossible
D:-Whether similar frauds were detected earlier
Correct Answer:- Option-C

44:-BIN cards of stores is posted from

A:-Issue notes
B:-Priced stores ledger
C:-In voices
D:-Goods received sheets and store indents
Correct Answer:- Option-D

45:-A nominal roll or list of labourers employed daily on works in known as

A:-Muster rolls
B:-Measurement Book
C:-Work Abstract
D:-Contractors ledger
Correct Answer:- Option-A

46:-Detailed checking of service books are done in the case of

A:-Those who have completed 25 years of service
B:-Those who are likely to retire or likely to complete 30 years of service
C:-Those who have availed lease without allowance for more than 25 years
D:-Those who have completed probation in the entry post
Correct Answer:- Option-B

47:-The second stage of legislative control over the finances is exercised at the time of

A:-Policy making
B:-Budget preparation
C:-Policy implementation
D:-Scrutiny by the legislative committee
Correct Answer:- Option-C

48:-Which of the following is not included in the monthly returns from treasury to A.G.

A:-Chellan account
B:-Schedule of receipts
C:-Cash account
D:-List of payments
Correct Answer:- Option-A

49:-Tax assessment comes under which of the following?

A:-Judicial act
B:-Statutory act
C:-Legal act
D:-Quasi judicial act
Correct Answer:- Option-D

50:-If a member of a finance committee is appointed as a minister can he continue in the committee

A:-He may continue as a member with the permission of the speaker
B:-He may continue to be a member of the committee
C:-He ceases to be a member from the date of appointment as minister
D:-He can continue to be a member of the committee at his option
Correct Answer:- Option-C

51:-How many members are there in the Estimated committee of the parliament?

A:-22
B:-30
C:-25
D:-15
Correct Answer:- Option-B

52:-Two digit code is allotted to

A:-Sub head
B:-Detailed head
C:-Minor head
D:-Sub major head
Correct Answer:- Option-D

53:-Which of the following does not come under the main division of the Government Account?

A:-Public Account
B:-Contingency fund
C:-Sinking fund
D:-Consolidated fund
Correct Answer:- Option-C

54:-The system of Government account is based on

A:-Cash based system
B:-Accrual based system
C:-Double entry system
D:-Zero balance system
Correct Answer:- Option-A

55:-Expenditure of Capital nature is usually met from

A:-Contingency fund
B:-Proceeds of taxation
C:-Accumulated balance with Government
D:-Borrowed funds
Correct Answer:- Option-D

56:-The roll of audit and administration are

A:-Complementary to each other
B:-Opposite
C:-Identical
D:-Different
Correct Answer:- Option-A

57:-The procedure for granting advance for part of a financial year pending presentation of demand and passing the appropriation bill is called

A:-vote of credit
B:-vote on account
C:-contingency fund advance
D:-sinking fund
Correct Answer:- Option-B

58:-Major head for accounting revenue expenditure starts with digits

A:-2 and 3
B:-6 and 7
C:-1 and 2
D:-4 and 5
Correct Answer:- Option-A

59:-How often do the balances under 'suspense heads' have to be reviewed?

A:-once in six months
B:-at the close of the calendar year
C:-at the close of the financial year
D:-at short intervals to ensure that no item remains unadjusted for longer than is necessary
Correct Answer:- Option-D

60:-What type of audit is central audit?

A:-Routine audit
B:-Propriety audit
C:-Propriety and regularity audit
D:-Regularity audit
Correct Answer:- Option-C

61:-The Resource operations are carried out by whom?

A:-Director of Treasuries
B:-Currency officer of the RBI
C:-Finance Department
D:-Accountant General
Correct Answer:- Option-B

62:-Who is responsible for the preparation of the finance accounts of the State Government?

A:-Finance Department
B:-Director, Kerala State Audit
C:-Accountant General
D:-Director of treasures
Correct Answer:- Option-C

63:-The power to summon each House of parliament to meet to such time and place as he thinks fit is vested in

A:-President
B:-Chief justice
C:-Speaker
D:-Prime minister
Correct Answer:- Option-A

64:-The contingency fund of the state is at the disposal of

A:-President
B:-Finance Minister
C:-Chief Minister
D:-Governor
Correct Answer:- Option-D

65:-Who has the authority to open a new detailed head of account when absolutely necessary?

A:-Finance Department
B:-Finance Minister
C:-Accountant General
D:-Head of Department
Correct Answer:- Option-C

66:-Who has the authority to proclaim emergency when the security of India is threatened by war or external aggression or armed

rebellion?
A:-Prime Minister
B:-Defence Minister
C:-Chief of Army
D:-President
Correct Answer:- Option-D

67:-The chief justice and other judges of the supreme court are appointed by

A:-Parliament
B:-Prime Minister
C:-Union Cabinet
D:-President
Correct Answer:- Option-D

68:-Who is regarded as a friend, philosopher and guide of the committee on public accounts of the public undertakings?

A:-Comptroller and Auditor General of India
B:-Speaker
C:-Vice-President
D:-Finance Minister
Correct Answer:- Option-A

69:-Languages recognised by the constitution are included under which schedule?

A:-Nineth Schedule
B:-Eighth Schedule
C:-Fifth Schedule
D:-Tenth Schedule
Correct Answer:- Option-B

70:-The Maximum numbers of Directors of a Co-operative society is limited to

A:-11
B:-15
C:-21
D:-9
Correct Answer:- Option-C

71:-To whom does the union public service commission submit its Annual report for being laid before each house of parliament?

A:-Speaker
B:-Vice President
C:-Prime Minister
D:-President
Correct Answer:- Option-D

72:-Among the following which one is an item of expenditure charged on the consolidated fund of Kerala

A:-Salaries and allowances of chief secretary to Government
B:-Salaries and allowances of Judges of the High Court
C:-Salaries and allowance of M.L.As.
D:-Salaries and allowances of Chief Ministers and other Ministers
Correct Answer:- Option-B


73:-Who has the power to promulgate ordinances during the recess of parliament?

A:-President
B:-Prime Minister
C:-Union Law Minister
D:-Speaker
Correct Answer:- Option-A

74:-Is the comptroller and Auditor General of India eligible for reappointment after he has demitted office

A:-He is eligible for reappointment
B:-He can be reemployed with the permission of the prime minister
C:-He can be reemployed with the permission of the president
D:-He is not eligible for further employment
Correct Answer:- Option-D

75:-The state shall provide free and compulsory education to children of the ages of
A:-3-9
B:-5-12
C:-6 to 14
D:-6-12
Correct Answer:- Option-C

76:-Which list contains matters in respect of which both parliament and state legislature have powers to make law?

A:-Concurrent list
B:-Union list
C:-State list
D:-In both 1 and 3 lists
Correct Answer:- Option-A

77:-The Monthly civil accounts are prepared by

A:-Director of Treasuries
B:-Accountant General (A & E)
C:-Finance Department
D:-Head of Department
Correct Answer:- Option-B

78:-Is re-appropriation from one grant or appropriation to another grant or appropriation permissible?

A:-permissible
B:-can be done with the approval of Minister Finance
C:-Not permissible
D:-May be done if the amount involved is less than Rupee 1 lakh
Correct Answer:- Option-C

79:-The transactions relating to loans and advances made by the Government and their recoveries are accounted under

A:-Grant in aid
B:-Capital Account
C:-Revenue account
D:-Public debt
Correct Answer:- Option-D

80:-Major works come under which category?

A:-Detailed head
B:-Sub head
C:-Minor head
D:-Major head
Correct Answer:- Option-A

81:-The Vice-President shall hold office for a term of

A:-Six years
B:-Five years and six months
C:-Five years
D:-6 years or 70 years of age which ever is earlier
Correct Answer:- Option-C

82:-Amounts drawn from treasury for payment of rewards for destruction of wild animals, is an example of what kind of contingent charges?

A:-fully vouched
B:-special
C:-contract
D:-scale regulated
Correct Answer:- Option-D

83:-Which among the following is a non-tax revenue?

A:-Income tax
B:-Customs duty
C:-Registration fee
D:-Estate duty
Correct Answer:- Option-C

84:-Which among the following is a Direct tax?

A:-Entertainment Tax
B:-Commercial Tax
C:-Motor vehicle tax
D:-Agricultural Income Tax
Correct Answer:- Option-D

85:-Which among the following is an Indirect Tax?

A:-Land revenue
B:-Estate duty
C:-Income Tax
D:-Wealth Tax
Correct Answer:- Option-A

86:-The State election commission for conducting elections to Panchayat is appointed by

A:-President
B:-Government
C:-Chief Minister
D:-Minister in charge of Local Administration
Correct Answer:- Option-B

87:-Audit is an instrument of

A:-Administration Control
B:-Appropriation Control
C:-Financial Control
D:-Budgetary control
Correct Answer:- Option-C

88:-The control of resource operations of the Government of India and State Government vests in the

A:-Finance Department
B:-Accountant General
C:-Treasury Department
D:-Reserve Bank of India
Correct Answer:- Option-D

89:-The Budget of the Government of India consists of

A:-Capital Budget and Revenue Budget
B:-Revenue Budget and Performance Budget
C:-Revenue Budget and Railway Budget
D:-Capital Budget and Railway Budget
Correct Answer:- Option-A

90:-No money can be withdrawn from consolidated fund of a State Government untill

A:-Demands for grants are passed
B:-Vote on account is passed
C:-Appropriation Act is passed
D:-Finance Minister presents the Budget in the State Assembly
Correct Answer:- Option-C

91:-The role of Audit and Administration are really

A:-Different
B:-Complementary to each other
C:-Identical
D:-Opposite
Correct Answer:- Option-B

92:-The expenditure of Capital nature is usually met from

A:-Borrowed funds
B:-Proceeds of taxation
C:-Contingency funds
D:-Public accounts
Correct Answer:- Option-A

93:-The powers, duties and functions of the comptroller and Auditor General is relation to Audit and Accounts are derived from

A:-The Constitution of India
B:-Audit and Accounts order 1936
C:-Chartered Accounts Act
D:-C and A.G.(DPC) Act 1971
Correct Answer:- Option-D

94:-Collection of non-tax revenue is based on

A:-Legislation
B:-Purely and administrative decision
C:-Quasi judicial assessment
D:-The recommendation of Finance Commission
Correct Answer:- Option-B

95:-The classification of expenditure from the consolidated fund are

A:-Plan and non plan
B:-Charged or voted
C:-Revenue and Capital
D:-Revenue and Expenditure
Correct Answer:- Option-B


96:-The Acceptance of counterfeit notes is regarded as

A:-Expenditure
B:-Loss of cash
C:-Receipt
D:-Reduction in expenditure
Correct Answer:- Option-B
97:-Transit pay of a Government servant shall be debited to

A:-office from which transferred
B:-office to which transferred
C:-either to the office from which transferred or to the office to which transferred
D:-other charge
Correct Answer:- Option-B

98:-Washing allowance paid to last grade employees shall to classified under

A:-Salaries
B:-Honorarium
C:-Wages
D:-Office expenses
Correct Answer:- Option-A

99:-The introduction of any new head or minor head as well as the abolition or charge of nomenclature of any of the existing head shall require the approval of

A:-The Accountant General (A and E) of the state concerned
B:-The Comptroller and Auditor General of India
C:-The Finance Secretary
D:-The Finance Minister
Correct Answer:- Option-B

100:-In Public Accounts the alphabet K denotes

A:-Deposits and Advances
B:-Remittance
C:-Reserve Funds
D:-Suspense and Miscellaneous
Correct Answer:- Option-A