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ACCT CODE VOL-III (Guide Part
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EASY
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GUIDE PART V
GUIDE PART V
GUIDE
PART 2013
PRAMOD
1. Out of the following, find the „heads‟ that can be determined by Government
according to their local requirements :-
(b)
(c) Accountant
Controller &General
Auditor General of India.
(d) Controller General of Accounts
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11. All sums paid into the treasury by a departmental officer of a forest division
should be :-
(a) credited to forest remittance
(b) credited to revenue deposits
(c) debited to revenue deposits
(d) debited to forest remittances
Completely ad-free.
12. The value of all cheques drawn by a forest divisional officer should be :-
(a) credited to forest remittance
(b) credited to revenue deposits
(c) debited to revenue deposits
(d) debited to forest remittances
13.
Read Free for 30 Days
Ans : (a) Para 249 of Account Code Vol-III
A Divisional Forest Officer granted a cash advance of Rs 2000/- to a Forest
Ranger to enable him to make the disbursements entrusted to his charge. The amount of
the advance should be :-
(a) debited in the accounts of DFO to Forest Remittances.
(b) credited in the accounts of DFO to Forest Remittances.
(c) debited in the accounts of DFO to Forest Remittances
(d) credited in the accounts of DFO to Forest Advances
Ans : (c) Para 250 of Account Code Vol-III
14. Which of the following can be accounted as “Forest Advances” ?
(a) pay and allowances of a forest guard.
(b) the value of all cheques drawn from the treasury.
(c) advance to a contractor for execution of a work.
(d) None of these
Ans : (d) Para 246, 249, 251 of Account Code Vol-III
(a)
(b) creditedunder
debited underwork
workadvances
advances
(c) credited under forest advances
(d) debited under forest advances
Ans : (a) Para 251 of Account Code Vol-III
18. Deduction made from pay bill of a Divisional Forest Officer on account of his
Income Tax should be classified under the head :-
(a) Revenue receipt
(b) Book Transfer-Central
(c) Book Transfer-Taxes
(d) Book Transfer Miscellaneous recoveries
Ans : (b) Para 254 of Account Code Vol-III
19. Earnest Money Deposits paid directly by contractors into a Sub Treasury for a
work in Forest Department should appear in the Forest Departmental accounts as :-
(a) Forest Remittances
(b) Revenue Deposits
(c) Revenue Receipts
(d) None of the above
Ans : (d) Para 255 of Account Code Vol-III (Explanation : Such deposits should not
appear in the accounts of the Forest Department)
20. Earnest Money Deposits paid directly by contractors into a Sub Treasury for a
(c)
(d) ForestDeposits
EMD Remittances
Completely ad-free.
Ans : (c) Note below Para 255 of Account Code Vol-III
24. Which is the correct statement ?
(a) Cheque drawn to replenish the cash chest debited to Forest Remittances.
(b) Cheque drawn to replenish the cash chest credited to Forest Remittances.
(c) Cheque drawn to replenish the cash chest debited & credited “Cash from
Bank/Treasury”
(d)
Read Free for 30 Days
Cheque drawn to replenish the cash chest debited to Remittance into
Bank/Treasury”
Ans : (b) Para 249 of Account Code Vol-III. (Explanation : The value of all
cheques drawn should be credited to Forest Remittances)
25. Which of the following statement is incorrect :-
(i) A cheque drawn by a DFO inorder to be paid to a supplier should be
entered simultaneously on both sides of the cash book.
(ii) A self cheque was drawn for Rs 1000/- by a DFO for replenishing cash
chest on 23 May. Amount received from Treasury on 24 May. But the receipt
entry of the cash, made in the cash book on 23 May itself before the actual receipt
of the amount from treasury.
(iii) Cash book of a Forest Division is maintained in FA-1A.
(iv) Book transfer entries should also be made in the cash book.
(a) (ii) & (iv)
(b) (ii) & (iii)
(c) (i) & (ii)
(d) (iii)
Ans : (d) Para 256, 258, 259 of Account Code Vol-III
26. Every Officer of a Forest Division who is authorised to receive or disburse
government money should keep an account in form No :-
(a) FA-1
(b) FA-2
(c) FA-3
(d) FA-4
Ans : (a) Para 256 of Account Code Vol-III
8
32. Search
A monthly register of cheques drawn on all treasuries with which the drawing
officer is placed in account should be kept in Form :-
(a) FA-1
(b) FA-2
(c)
(d) FA-3
FA-4
Ans : (b) Para 267 of Account Code Vol-III
35.
divisionAll
in aitems of should
month revenuebeand expenditure
classified recordedin
and arranged inform
the cash
No :-book of a forest
(a) FA-2
(b) FA-3
(c) FA-4
(d) FA-5
Ans : (d) Para 283 of Account Code Vol-III
36. Classified Abstract of Revenue & Expenditure of a Forest Division is maintained
in Form No :
(a) FA-4
(b) FA-5
(c) FA-6
(d) FA-7
Ans : (b) Para 283 of Account Code Vol-III
37. A detailed record of the expenditure relating to each sanctioned work in a Forest
Division should be kept in a register in Form No :
(a) FA-6
(b) FA-4
(c) FA-3
(d) FA-7
Ans : (c) Para 270 of Account Code Vol-III
41. The accounts for March of all Forest Divisions should be closed on :-
(a) 20 th April.
(b) 20 th May
th
(c) 25 April.
(d) 31 st March.
Ans : (b) Para 277 of Account Code Vol-III
42. If an error discovered in the monthly accounts of a forest division after the
accounts for March Supplementary have been closed, then the corrective action
would be :-
(a) The mistake should be corrected by drawing the pen though the incorrect
entry and insert the correct one in red ink between the lines.
(b) In the form of a fresh entry in the current cash book through a Transfer
Entry.
(c) Need no formal corrections since the Supplementary accounts have
already been closed.
(d) Report the matter to the Accountant General and wait for the directions.
10
43. On cash balance verification at close of the month, excess amount of cash found
in forest cash chest is :-
(a) entered in the cash book on creditor side
(b) entered in the cash book on the debtor side
(c) entered in the cash book as Revenue Receipts
(d) entered in the cash book as Forest Remittances
Ans : (b) Para 265 of Account Code Vol-III
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44. Any excess in cash balance in hand will be classified in receipt (debtor) side of
the forest cash book as :-
(a) Forest Advance
(b) Forest Deposit
(c) Revenue Receipt
(d) Disbursers Advance
Ans : (b) (Expl : We learned in PWD accounts that such excess should be kept in
„PW Deposits‟. Likewise in Forest accounts „Forest Deposit‟)
Completely ad-free.
Ans : (b) Para 281 of Account Code Volume-III.
46. A suitable note in red ink should be made in the accounts of Forest Division
when:-
(a) formal correction is not permissible.
(b) errors does not exceed Rs 10/-
(c) the DFO is away on duty and a Transfer Entry order could not be
47. Which of the following will not be shown in creditor side of the cash account of
Forest Division ?
(i) Remittances to Treasuries
(ii) Payments debitable to the Central Government
(iii) Receipts and Recoveries on Capital Account
(iv) Payments debitable to other States
(a) (iii) & (iv)
(b) (i) & (iii)
(c) (ii) & (iii)
11
48. Which of the following will appear in the debtor side of the cash account of a
Forest division ?
(i) Cheques Drawn
(ii) Refund of Revenue
(iii) Recoveries of advances from contractors and disbursers
(iv) Receipts and recoveries creditable to Railways
(a) (iii) & (iv)
(b) (ii)
(c) (i), (iii) & (iv)
(d) All the above
Ans : (d) Para 282 of Account Code Vol-III
49. A Schedule of remittances to treasuries is submitted to AG/PAO with the monthly
accounts by the DFO in Form No :
(a) FA-4
(b) FA-6
(c) FA-7
(d) FA2
Ans : (b) Para 284 of Account Code Vol-III
50. An abstract of the contractors‟ and disbursers‟ ledger should be prepared and
submitted to AG by Forest Division in Form No :
(a) FA-5
(b) FA-7
(c) FA-8
(d) FA-2
Completely ad-free.
12
53. Which one of the following document is not submitted alongwith the monthly
(a)
Read Free for 30 Days
account of a Forest Divisional Office ?
Cash account alongwith connected vouchers.
(b) Schedule of remittances to treasuries
(c) Classified Abstract of Revenue and Expenditure
(d) Copy of Monthly Register of Cheques drawn
Ans : (d) Para 288 of Account Code Vol-III
54. Monthly Account of a Forest Division should be submitted to Accountant General
th
on or before 5 of the following month, however a copy of Monthly Register of
Cheques Drawn should be submitted to AG :
(a) 3 rd of the following month.
th
(b)
(c) 10
Last of theoffollowing
day month
each month
th
(d) 15 of the following month
Ans : (c) Para 288 of Account Code Vol-III
55. Divisional Forest Officer should submit the Monthly Account to the Accountant
General (A&E) on or before :
(a) 10th of the following month.
th
(b) 27 of each month.
(c) 5th of the following month
rd
13
62. The correction and adjustment of previous financial year carried out in the
accounts is called :
(a) Annual Account.
(b) Regular Account
(c) Follow Up Account
(d) Supplementary Account
Ans : (d) Para 294 of Account Code Vol-III
63. The forms of subsidiary accounts of certain commercial activities of Forest
Division are laid down :
(a) in the accounting standard of Institute of Chartered Accountants of India.
(b) in the Government Accounting Rules 1990.
(c) by the Government after consultation with the Accountant General.
(d) by the Chief Conservator of Forests
(d) by the Chief Conservator of Forests
Ans : (c) Para 279 of Account Code Vol-III
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