Multiple Choices Questions

PC 21-Accounts Code for Accountant General

1. Departmental classified abstract is

a. collection of monthly transaction as whole relating to each civil department
b. collection of monthly transaction as whole relating to a major head of account coextensive with
any particular department
c. collection of monthly transaction as whole relating to each civil department or a major head of
account coextensive with any particular department
d. collection of monthly transaction as whole relating to each civil department or a major head of
account not coextensive with any particular department
2. Departmental classified abstract is prepared by
a. Concerned treasury b. State Treasury
c. Accountant General d. State Government
3. Departmental classified abstracts should be maintained
a. Separate Departmental classified abstracts should be maintained for 'State' and UT' transactions
b. separate classified abstracts in respect of transactions on account of Central Pension occurred in
the State/UT
c. Both A&B
d. None of the given
4. Pick the correct
a. One Departmental Classified Abstract should ordinarily be maintained for each department or
major head of account
b. In the case of small departments or major heads under which the transactions are few, the
transactions of two or more such departments or major heads, may be recorded in a single
classified abstract at the discretion of State Government
c. Both A&B
d. None of the above
5. Classified Abstracts
a. are maintained separately for major heads relating to Debt, Deposit & Remittance
b. are not to be maintained separately for major heads relating to Debt, Deposit & Remittance
c. may or may not to be maintained separately for major heads relating to Debt, Deposit &
Remittance as directed by the State Government
d. may or may not to be maintained separately for major heads relating to Debt, Deposit &
Remittance as directed by the Accountant General.
6. Transaction pertaining to DDR appearing in the Treasury Cash Accounts and List of Payments and in
the Departmental and other abstracts shall be collected for the whole circle of account in
a. Abstract book b. Detail book
c. Loan book d. Suspense Book
7. Recording in the Detail Book is made
a. Department wise b. Treasury wise
c. Major head of account wise d. All of the above

8. Departmental Classified Abstract consists

a. four parts b. five parts
c. six parts d. seven parts
9. Parts of Departmental Classified Abstract consists
i. Details of Revenue and Details of Expenditure
ii. Details of DDR receipt brought into accounts and Details of DDR disbursement brought into
accounts
iii. Details of recoveries from Payment vouchers
iv. A proof side for receipt side and a proof side for expenditure side
 v. Details of lapsed deposit
a. i, ii, iii and iv b. ii, iii, iv and v
c. i, ii, iv and v d. All of the above
10. Pick the correct regarding the Departmental Classified Abstract
i. A vertical column should be provided, in the prescribed order, for each detailed head opened
under the major and minor heads relating to the abstract and a number of columns in their proper
places for the total receipts of a treasury, etc., under each minor head.
ii. In abstracts where transactions under more than one major head are included, there will be
columns for major head totals also.
iii. Horizontally, a line should be provided in the abstract for each treasury
iv. There should be as many lines as the AG may deem necessary for entering receipts transferred
through suspense slips from the Settlement Account and the abstracts of other Departments
v. Finally a line for transfers adjusted through the Combined Transfer Ledger

a. i, ii, iii and iv b. ii, iii, iv and v

c. i, ii, iv and v d. All of the above.
11. It helps to ensure that details of receipt and payment agree with the aggregate of the certified total
of the treasury schedules of receipts and payments and of the suspense lips representing items transferred
from other sections
a. Broadsheet b. Proof Sheet
c. Trial Sheet d. Detail Sheet
12. Pick the incorrect one
a. On receipt of the schedule and vouchers in the compilation group of the Treasury/Departmental
Audit Sections, the Departmental Auditor, should compare the vouchers with the schedules,
ascertain that none are missing and arrange them in the order money value
b. He should then proceed with the Compilation work and posting of the Departmental Classified
Abstract.
c. After the compilation for either schedule of payment is over, the Vouchers should be transferred
to the Audit Group of the Treasury Departmental Audit Sections, Gazetted Audit Sections and other
Audit Sections for audit.
d. None of the given
13. In the case of heads of account where the transactions are limited and such direct posting is not
attended with any risk or inconvenience, direct posting of the Consolidated Abstract without the
intervention of Departmental Classified Abstracts may be allowed by
a. The Accounts Officer/Sr. Accounts officer in consultation with the Group Officer.
b. The Group Officer in consultation with the Accountant General
c. The Accountant General at his discretion
d. The Accountant General in with consultation of the CAG
14. The amount of payments relating to each detailed head with the numbers of the vouchers
pertaining thereto should be entered in a Compilation (not standardised) separately for each schedule
except
a. Interest Head b. Refund Head
c. Remittance Head d. All of the above
15. Pick the correct one
a. The gross, and not the net amount of the voucher should be taken as the amount of the
payment relating to the head concerned, even though certain charges on the voucher may have
been placed under objection
b. when a recovery relating to an overpayment is made by short payment of an item debitable to
the same detailed head the net amount should be taken
c. Both A&B
d. None of the given
16. To facilitate posting a guide letter or number or symbol may be assigned to
a. each major head under Sector b. each minor head under major head
c. each detailed head under minor head d. All of the above