CDA BANGALORE

Defence Accounts Code

1.Who prescribes the forms in which the accounts should be kept in the
office of DAD?
a) CGDA b) CDA c) JCDA d) ACGDA

2.To whom all the changes in prescribed forms and procedure should
be referred to
a) CGDA b) CDA c) C & AG d) DADS

3.What are the main duties of CDA as an accounting officer

a) to collect accounts
b) to transfer to other accounts circle
c) to keep a watch over the progress of expenditure
d) d) All of these.

4.Who is responsible for clearance of outstanding in the Suspense head

for an unduly long period
a) CGDA b) CDA c) SAO/ AO Accounts d) FA (DS)

5.In which case CDA can address the C & AG and CGDA?
a) on routine matters .
b) Seeking clarifications
c) Accounting procedures to be followed
d) None of these

6.Who can interpret the rules & prodedural changes

a) CGDA b) CGA c) PCDA (SC) d) c & AG

7.What are the main parts in which Central Govt. Accounts are kept?
Answer) Consolidated Fund of India --> Govt. money and Parliament
approval required b) Contigency Fund of India --> Govt money and
parliament approval required c) Public Accounts of India --> Public
money and no approval from Govt. is required . Auth – Para – 13

8.Who maintains the complete accounts of Central Govt. and each of a

state with the Bank
a) Central Accounts Section, Nagpur
b) State Bank of India
c) EDP Center , New Delhi
d) None of these
9.All transactions and adjustments between Central Govt. and that of a
State are maintained
a) Cheque
b) On a cash basis
c) Draft
d) Book Adjustment

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10.Transactions between Defence and P &T, Railways , Supply , MEA
are maintained on what basis
a) Through Settlement Accounts
b) Cash basis
c) Exchange accounts
d) None of these

11. Deleted
12.All payments on behalf of Defence Services are made either at
treasury or bank( cheques) by whom
a) By Army Officers
b) DAD Officers
c) Bank Authorities
d) None of these

13.Who prepares the All India Consolidated compilation of Defence

Services Receipts and Charges ?
a) EDP Center, CDA(R&D) , New Delhi
b) C & AG
c) Central Statistical Organisation
d) CGDA

14.How are accounts between the Controllers settled –

a) Through Defence Exchange Accounts.
b) Defence Proforma Accounts
c) Cash basis
d) Not required to be settled.

15.Defence Services Transactions in UK , which are adjustable in India

are passed through
a) ILAC ( Inward London Account Current )
b) Cash
c) Ministry of External Affairs
d) None of these

16.Who maintains the Central Journal and Ledger ?

a) CGA b)CGDA c) C & AG d) CDA

17.Who prepares the combined Finance and Revenue Accounts

pertaining to Defence Services and submits to whom ?
a) CGDA and C & AG
b) CGDA and CGA
c) CDA and C & AG
d) C & AG and Ministry of Finance

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18. Who prepares the Annual Finance Accounts of All Central Govt.
after closing of Finacial year ?
a) CGA .
b) CGDA
c) CDA
d) C & AG

19.CGDA prepares the consolidated balance of accounts of Defence

services Receipts and Charges and sends it to CGA., within which date
a) 15th September . b) 15th October c) 15th August d) 15th November

20.What is the main unit of classification in accounts –

Sectors
o Major Head
o Minor Head
o Detailed Head
o Sub Head

21.What is the classification structure of Govt. Accounts ?

a) 5 tier b) 3 tier c) 2 tier d) 7 tier

22.What are the five tiers of arrangement ?

Sector--> Major Head --> Minor Head --> Sub Head --> Detailed
head

23.Who is the authority to open Detailed Head?

a) EDP Center , New Delhi
b) CGDA with the concurrence of MOD(Finance).
c) C & AG
d) Govt. Of India

24. Who can amend the classification of Hand book?

a) CGDA
b) PCDA (HQrs)
c) EDP, New Delhi
d) None of these

26.T.A of military student under training with survey parties is debitable

to
a) Army b) Navy c) Civil Department . d) MOD

27.No formal transfer is required for correction of accounts –if the

amount does not exceeds
a) Rs.10/- b) Rs.20/- c) Rs 50/- Rs.100/-

28.Check of classification of Receipts and Charges –

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Answer - by SO(A) – 100% for every item exceeding Rs.500/- and 10%
for less than Rs. 500/-

29.Punching Medium in respect of Transfer of adjustment (Normal) may

be signed by G.O/JCDA –
a) Rs. 50,000 /- b) Rs. 100,000/-
c) upto 1 crore. d)upto Rs. 25 lakhs

30.Rectification of incorrect adjustments will be signed by – by

SO(A)/AAO
a) upto Rs.25 Lakhs
b) upto Rs. 1 Crore
c) upto Rs. 25 thousand
d) exceeding 1 crore.

31.How much compensation for any inter-departmental adjustment will

be necessary on account of damage caused accidentally by one
department to another –
a) 25% b) 50% c) No compensation d) 100%

32.Whose sanction is necessary for the introduction of any new major

head & minor head –
a) Prior approval of C & AG b) CGA c) CGDA d) MOD

33.Which accounts of a financial year are kept open after 31st March –
 March Supplementary
 March Supplementary Correction .
 March Supplementary Manual Correction

34.Name the system in which Accounts of Central Govt. are kept –

a) Single entry system. b) Double entry system
c) Computer accounting d) Only transactions are recorded

35.TA/DA paid in respect of DAD personnel while proceeding on or

reversion from deputation to other ministries of Central Govt. will finally
be adjusted to respective head of Dept which makes payments –

36.What is suspense account . Is it major head or minor head-

Answer) Suspense account is major head - ' 8658'. Receipt and
payments which cannot be taken to final head at once/or charge owing
due to lock of information.

37.Is Defence Services be required to Pay rent for building of Central

Civil Department – Answer) No payments is required

38.The recoveries as between different department of the same Govt.

be treated as –
a) Revenue

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b) Deduction from Expenditure
c) Reduction of Revenue
d) None of these

39.Recoveries affected after close of the accounting year in which

expenditure was incurred –
a) Revenue
b) Deduction from expenditure
c) None of these
d) Capital Expenditure

DEFENCE PROFORMA ACCOUNT

41.What are Debit Scrolls or Scroll of payment –

a) Cheque with No., Date and amounts b) Demand Draft
c) Treasury Receipt d) Schedule III

42.What are Credit Scrolls or Scroll of Receipt –

a) MRO with Depositors name and amount b) Schedule III
c) Cheques d) ACR

43.Who prepares the Daily and Monthly Scrolls and sends to whom –
a) Focal Point Branch prepares the same and sends it to the
b) CDA c) CGDA d)EDP

44.Who prepares Error Scrolls in respect of discrepancies noticed –

a) Focal Point Branch b) CDA
c) CGDA d) EDP

45.Which section of CDA receives the Daily Scroll –

a ) Accounts Section b) Stores
c) Misc d) Admin

46.Payment Voucher and Schedule of payment will be sent by

Treasuries to CDA on a –
a) Fortnightly basis on 11th and last of the following month.
b) Daily c) Monthly d) Weekly

47.Compilation to be made under the Suspense head under Defence

Proforma Account on introduction of FPB scheme with effect from –
a) 1.10.93 b) 1.10.94 c)1.10.92 d)1.10.2000

48.In which Cities the FPB handles more than one CDA –
Answer- Merrut , Pune Bangalore, Kolkata , Delhiand Mumbai
49. Deleted

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MILITARY RECEIVABLE ORDER

50.1. How many copies of MRO are prepared to deposit the amount into
bank –
a) 3 b)5 c)10 d) 2

51.How are the copies disposed –

 Original Copy – Duly receipted will be delivered to Depositors and
the depositors would send it to the PAO or Audit section
concerned.
 Duplicate copy – Respective bank or treasuries would send the
duplicate copy to CDA's Accounts section as credit scroll or
schedule of receipts.
 c) Triplicate copy – returned to depositors for his record.

52.How many copies of MRO is received in a Controller's office –

a) 2 – 1 from the Audit section and the 2nd directly from bank to the
accounts section
b) 3 c) 4 d) 1

53. Deleted
54.Which section prepares the schedule – III –
a) Cheque section
b) M Section
c) Accounts section
d) Admin section

55.Which section links the schedule- III with paid cheques –

a) Accounts Section
b) Admin Section
c) Cheque section
d) M section

56.Upto what time is a defence cheque payable –

a) Three months from the date of issue , excluding the month of
issue.
b) One month from the date of issue
c) One week from the date of issue
d) 6 months

57.Name the suspense head operated under DPA-

 Remittance into Bank & Treasuries on MRO – Code head 0/20/80
 Remittance to Defence Services from Banks and Treasuries –
0/20/81
 c) Transactions originating in the books of State and Central
Govt, - 0/20/82
 d) RBI Suspense Unclassified – 0/20/83

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58.Which section adjusts the amount of original copies of E.C.R to the
head “ Reserve Bank Suspense – Unclassified “ by contra credit to the
head “ Reserve Bank Deposit – Defence “ - at the end of each month –
a) Accounts Section

59.Which section receives the triplicate copy of E.C.R from Drawee –

a) Audit section
b) Accounts Section ( Original & Duplicate in A/Cs Section)
c) Admin Section
b) CDA Secretariate

DEFENCE EXCHANGE ACCOUNT

60.Exchange between “ Controller of Defence Accounts “ are

maintained through – Ans) Defence exchange accounts.

61.What types of Transaction are adjusted through DEA –

 Debt & Remittance
 ILAC, GPF recoveries
 Payment of Imprest advance to Naval/Air Force
 Expenditure relating to MES
 Charges in respect of credit note of MES stores for work.

62.What types of transaction are not to pass through DEA –

 Payments made by Regional CDA towards PCDA (Navy) or
 PCDA (Air Force) or CDA(O) towards Army Imprest.

 Expenditure debitable to LCH incurred by one CDA for another

 Adjustment on account of bulk income of stores expenditure
 Issuance from Ordnance and equipment
 National Defence Academy
 Pay & Allowance, TA to transfer of individuals from one CDA to
another.
63. Deleted
MECHANICAL COMPILATION

64. Compilation of accounts of Receipts and Expenditure of Army ,

Navy , Airforce and Ordnance Factories in India is done by
a) EDP Center, Mumbai b) EDP Center , Kolkata
c) EDP Center , New Delhi d) EDP Center , Bangalore .

65. Who allocates the Code number for the Controllers –

a)CGDA b) CDA c) MOD d) C & AG

66.What is a Punching Medium ?

a) It is the document where all the necessary data, available in the
original vouchers is codified to be fed to the EDP to compile.

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67.The Punching Medium is sent to EDP Center , New Delhi – a) All the
controllers

68.At present how many class of vouchers is used in DAD and what are
they? a) 8 Classes of vouchers are used in DAD. They are :
 1 – Bills and vouchers entailing cash payment
 2 – Transfer entries -from one head to another
 3- I.D. Schedule civil – Inward Settlement of Accounts received
from Civil Accountant General
 4 – Abstracts of Receipts and Vouchers : is operated upon by
AAO Ges, MES
 5 – Cash A/c. Of military farms , Remount Depots, Pension
payment master , Military Treasury Chest , etc.
 6- Railway Bills- This voucher emanates from PCA(Fys) , Kolkata
only. Railway bills are given voucher nos. from amongst the
series of No allotted to each railway.
 Vii)8- I.D.Schedule – This ID Schedule is prepared on IAF CDA
338. Exchange accounts between Controllers of Defence
Accounts.
 Viii) 9 – MES Bills – For adjustments of payments by cheques by
main office of controller in respect of MES formations.

VARIOUS COMPILATIONS AND THEIR PRINTED FORM.

69. a) Sectional Compilation- printed on CCO – 3 : Separate

compilation for each section of CDA office.
b) Book Compilation on RD &R heads – CCO- 1 : Separate for each
CDA office for expenditure on service head.
c)Consolidated Compilation of All India – D.S.Receipt & Charges –
CCO-8 – Printed by EDP Center, New Delhi

70.Who closes these compilations- a) CGDA

71.Under whose intimation all compilations are closed – a ) CGDA by

11th of the following month.

DEFENCE LEDGER
72.What are the forms of the Defence Ledger – [ Closed To]
a) IAF CDA 361 – Govt Accounts
b) IAF CDA 361 A - “ Balance Accounts”.

73. Which of the accounts are closed to Government accounts –

a) Defence Services Receipts & Charges
b) All revenue head

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c) Defence exchange accounts. All
d) Reserve Bank Deposit Defence Account.

74. Which account is closed to Balance account? -

a) Debt, Deposit and Remittance
b) Personal Accounts (Officer of MES) All

75.Who orders to close the Accounts to Balance Accounts – a)

Controller General of Accounts to CGDA.

REVIEW OF BALANCES

76.Review of Balance Report should reach CGDA by

a) 3rd week of July b) 3rd week of August c) 3rd week of June d)
None of these

77.Who audits the Review of Balance –

a) Joint Director of Audit of Defence Services-

78.What are the duties of CDA with respect to Review of Balances –

 Balance is agreed with records
 Balance of Permanent Advance, Loans & Advances by
Central Govt.
 Recoveries of Advance

79.What are the due dates for the following estimates -

o Preliminary Report for current Financial year - 20th August
o Preliminary Review Report - 10th November
o Revised estimate for Current Financial year - 20th
December
o Modified appropriation - 10th March

80.What is vote on account – a) An appropriation bill which enables the

Govt. to carry on its normal activities from 1st April to May. It is broadly
1/6th of Gross estimate , before passing of the demand of Grants.

81.Who can pay upto 1/6th of the estimates for April to May as
provisional payments –
a) CDA b) JCDA c) CGDA d) None of these.

82.Who can exercise the power of reappropriation between different

Minor heads under a major head –.
a) Govt. of India..
b) Ministry of Finance
c) Ministry of Defence
d) CGDA

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83.Between the sub head within the Minor head – a) Ministry of
Defence

84.What are the cases where reappropriation is not possible -

o Between funds allotted for charged expenditure
o Between receipts and recoveries

85.When Govt. Sanctions are required for reappropriation -

 An error in estimates
 Re- appropriation to meet expenditure on new
activity.
 Savings due to non-expenditure of provision for a
specific measure

86.To which head of Accounts the opening & closing balance in the
IRLA of officers and Men are compiled –
a) Field deposits b) Misc. deposit.
c) Security deposit. d) Treasury Chest Deposit.

87.How man years is the limitation for recovery by Contractor of

Security Deposit from the Govt , from the date of Deposit –
a) 20 b) 30 c) 25 d) 10

88.The deposits which do not pertain to any specified Deposit Head will
be compiled to –
a) Field Deposit b) Security Deposit
c) Misc. Deposit d) None of these.

89.Unclaimed deposit are treated as lapsed after how many years –

a) 3 b) 4 c) 2 d) 5
for Gorkha personnel – 5 years

90.Who sanctions Loans – Govt. Of India

91.What is a loan – When any amount is Sanctioned by Govt. subject to

recovery, with or without interest is called a loan.

92.When a Govt. Servant is transferred from one department to another

, the outstanding balance to the credit of the individual is transferred to
the books of –
a) Accounts Officer in whose audit circle the individual is transferred.
b) CDA from whom transferred
c) L A.O of the circle to whom transferred
d) To the CDA to whom transferred.

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93.All advances which remain unadjusted for more than 3 months
should brought to the notice of –
a) CDA b) JCDA c) CGDA d) None of these.

94.For watching the adjustment of advances which section of Main

Office is responsible –
a) M Section b) Admin Section
b) c) Accounts Section d) Audit and Accounts Section
both.

95.What are the different types of Advances classified in Defence

Services Accounts –
a) Sector 'K' – Deposit and Advances – code head - 8551
c) Sector 'P' – Loans and Advances by Central Government –
code head – 7610

96.What are suspense accounts –

a) Receipts and payments which cannot be allocated to any head of
Accounts, or where these transaction are likely to be adjusted are
unknown will be put in the suspense head of accounts.

97.Whose order will be taken before an item is compiled to suspense

head –
a) SAO/AO in charge
b) CDA/JCDA
c) AAO./SO(A) of the accounts section
d) None of these

98.How will an item compiled in the suspense head be cleared –

 on IAFA 195 for original debit – clearance through (-) debit
 on IAFA 525 for original credit – clearance through (-)
credit.

99.Which transactions of a GE office will be watched through the

medium of a suspense register – a) MES transaction of the accounts
section of the office of a Garrison Engineer.

100. The contingency fund is used for which type of expenditure

a) Unforseen Expenditure
b) in excess of the sanctioned grant of appropriation All
c) on a new service
d) to sanction loans and grants.

101. Who exercises the hold on the Contingency Fund of India

a) Secretary to the Govt. of India , Min of Finance
b) CGDA
c) Minister of Defence
d) Prime Minister of India

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102. Which expenditure/payment is as per Article 112(3) –

a) Additional Expenditure by any supplementary grant.

103. Which of these is not a charged expenditure -

a) Interest charged on the Fund Balance
b) Loan for water supply
c) Private Arbitrator
d) Expenditure by Govt prior to announcement.

Keys to Defence Accounts Code

1-a 2-a 3-d 4-b 5-a

6-a 7- 8-a 9-b 10-a
11- 12-b 13-a 14-a 15-a
16-a 17-b 18-a 19- 20-
21-a 22- 23-b 24-a 25-
26-c 27-a 28- 29-c 30-a
31-c 32-c 33- 34-a 35-
36- 37- 38-b 39-a 40-
41-a 42-a 43-a 44-a 45-a
46-a 47-a 48- 49- 50-a
51- 52-a 53-a 54-a 55-a
56-a 57- 58- 59-a 60-
61- 62- 63- 64-c 65—a
66- 67- 68- 69- 70-
71- 72- 73- 74- 75-
76-b 77-a 78- 79- 80-
81-a 82-a 83- 84- 85-
86-a 87-b 88-c 89-a 90-
91- 92-a 93-a 94-d 95-
96- 97-a 98- 99- 100-all the above
101-a 102- 103-d

Note – Wherever options are not given, the answers for those questions are
given. marked by bullets.

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