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