67231

GENERAL SUBJECTS RELATED TO GENERAL ACCOUNTING APPRENTICE -6

ITEMS

1. Being a General Accounting Apprentice, when was the Air Force Finance
Center Activated as regular unit of the Philippine Air Force. Pur to para II GO Nr 273,
GHQ AFP series of 1987?

a. 15 April 1987
b. 10 April 1987
c. 12 April 1987
d. 01 Nov 1973

2. As a General Accounting Apprentice, when was the Air Force Finance Center
organizes pursuant to General Order Nr 130, HPAF?

a. 15 April 1987
b. 10 April 1987
c. 12 April 1987
d. 01 Nov 1973

3. Being a General Accounting Apprentice, who is the first Commanding Officer

of the Air Force Finance Center as a regular unit?

a. LTC EDGARDO M OCAMPO PAF (GSC)

b. COL JOSE M FRONDA PAF (GSC)
c. COL ROGELIO B LANA PAF (GSC)
d. COL FERNANDO DE GUZMAN JR PAF (GSC)

4. As a General Accounting Apprentice, who is the first Commanding Officer of

Air Force Finance Center as a provisional unit?

a. COL RAYMUNDO C SOBREVEGA PAF (GSC)

b. COL JOSE M FORONDA PAF (GSC)
c. COL EUTIQUIO S CARITAN PAF (GSC)
d. COL JUANITO J MALTO PAF (GSC)

5. As a General Accounting Apprentice, what does the Shell represents on the

Air Force Finance Center official Seal?

a. Wealth
b. Nobility of Purpose
c. Wealth Keeper
d. Prompt Service/Support

6. As a General Accounting Apprentice, what does the Pearl on the Air Force
Finance Center official Seal represent?

a. Wealth
b. Nobility of Purpose
c. Wealth Keeper
d. Prompt Service/Support
PAF MISSION, FUNCTION AND ORGANIZATION RELATED TO GENERAL
ACCOUNTING APPRENTICE -9 ITEMS

7. As a General Accounting Apprentice, whose mission is to Provide Financial

Services to the Philippine Air Force?

a. PAF Mission
b. PAFFC Mission
c. AFRMO Mission
d. AFIA Mission

8. As a General Accounting Apprentice, which of the following has the function of

maintaining financial records regarding pay and allowances of military and civilian
personnel under paying jurisdiction?

a. AFFC Function
b. AFFC Mission
c. BFSO Function
d. BFSO Mission

9. Being a General Accounting Apprentice, which of the following has the

function on providing technical Training and motivation to personnel charged with
custody, handling and disbursements of funds both appropriate and non-
appropriated?

a. AFFC Function
b. AFFC Mission
c. BFSO Function
d. BFSO Mission

10. Being a General Accounting Apprentice, which of the following mission is to

provide Financial Services to PAF personnel within its Area of Responsibilities
(AOR)?

a. AFFC MIssion
b. AFRMO Mission
c. AFIA Mission
d. BFSO Mission

11. Being a General Accounting Apprentice, which of the following has the
function of rendering technical advice to CG, PAF, his staff and other parties
whenever requested/consulted regarding rules and regulations pertaining to financial
matters?

a. AFFC Function
b. AFFC Mission
c. AFIA Function
d. BFSO Function

12. Being a General Accounting Apprentice, what Branch of the Armed Forces of
the Philippines whose mission is to conduct prompt and sustained air operations?

a. Philippine Army
b. Philippine Navy
c. Philippine Air Force
d. Philippine Marines
13. As a General Accounting Apprentice, which of the following has the function to
exercise technical supervision over financial activities in the Air Force and conduct
periodic inspection of funds, as frequently as possible of both accountable and
responsible officers?

a. AFFC Function
b. AFFC Mission
c. AFIA Function
d. BFSO Function

14. As a General Accounting Apprentice, which of the following has the function of
conducting administrative processing and/or examination of claim voucher to ensure
that claims are supported by the required documents appearing legal and proper?

a. AFFC Function
b. AFFC Mission
c. BFSO Function
d. Both a & c

15. As a General Accounting Apprentice, which of the following record is kept for
each asset, liability, equity, revenue, expense, and dividend component of an entity?

a. Appropriation
b. Budget
c. Account
d. Expenditures

SECURITY AND SAFETY RELATED TO GENERAL ACCOUNTING APPRENTICE

-9 ITEMS
16. Being a General Accounting Apprentice, the following are precautionary
measures to safeguard public funds except?

a. Use of armored vehicles

b. Bonds
c. Physical inspection
d. Payroll Register

17. Being a General Accounting Apprentice, during the closing of office hours the
DO/SDO shall do the safekeeping of;

a. Record of daily cash account

b. Record of disbursement
c. Control sheet
d. Petty cash ledger

18. Being a General Accounting Apprentice, what is the systematic assignment of

numbers, letters or other symbols to distinguish items within a given security
classification?

a. Coding
b. Letters
c. Counting
d. all of the above

19. As a General Accounting Apprentice, what rules governing the conduct of

military personnel and providing a method by which persons who break those rules
may be punished under?
 a. Military Justice
b. Articles of War
c. 11 General Orders
d. All of the above

20. What branch of public law is prescribed for the organization, government and
discipline of the military forces?

a. Military Justice
b. Articles of War
c. Military Law
d. All of the above

21. As a General Accounting Apprentice, what is the system that enforces and
administers criminal law in the Armed Forces?

a. Military Justice
b. Articles of War
c. Military Law
d. All of the above

22. As a General Accounting Apprentice, what 11 General Orders is to take

charge of this post and all government properties in views?

a. GO #3
b. GO #6
c. GO #1
d. GO #8

23. Being a General Accounting Apprentice, what are blocks of numbers in

sequence that are reserved for each classification of items to be coded?

a. Coding
b. Block Coding System
c. Passwords
d. username

24. As a General Accounting Apprentice, ________ is a detailed examination and

verification of accounts and transactions of Accountable Officer (DO’s, SDO’s, MO,
AO and custodian).

a. Fund Audit
b. Financial Audit
c. Audit
d. Contingent fund

SUPPLY AND PUBLICATION RELATED TO GENERAL ACCOUNTING

APPRENTICE -30 ITEMS

25. As a General Accounting Apprentice, what form is use as comprehensive

record of AFSC-Oriented training and properly retained its value over the entire
career of an airman, it must be up-to-date, accurate and complete?

a. PAF From 623

b. PAF Form 797
c. PAF Form 1-4
d. PAF Form 299
26 As a General Accounting Apprentice, what form is used to report all waste
materials previously taken up in the books as assets so that they may be properly
disposed off and dropped from the accounts?

a. Inventory and inspection report

b. Report of waste materials
c. report of survey
d. Report of Expenditures

27 As a General Accounting Apprentice, What are the performance and funding

level that would be reflected if activities for the budget year were carried to on a
current year service output levels without major policy changes?

a. Concept
b. Balanced Mix
c. Current Level
d. Allotments

28. Being a General Accounting Apprentice, the most important requirement

needed in requesting funds from the Trust-Receipts is the?

a. Approval from CG
b. Approved Program of Expenditures
c. Approval from the Agency
d. Approval from COA

29. As a General Accounting Apprentice, what is the official government form

used to transfer funds of an Accountable officer to a newly Designated Accountable
Officer?

a. Petty Cash Ledger

b. Control Sheet
c. Cash Advance Voucher
d. Invoice or Receipt for transfer of Funds
30. As a General Accounting Apprentice, what is the official government form
used for recording of all collections?

a. Gen Form # 51
b. Gen Form Revised 92
c. Gen Form # 51 (A)
d. Gen Form # 5

31. As a General Accounting Apprentice, what is the official Government form

used when purchasing supplies and services?

a. Disbursement Voucher
b. ROA
c. Payroll
d. RIS

32. As a General Accounting Apprentice, what is the official Government form

used for turn-in MR items to Supply Accountable Officer?

a. Property Turn-in Slip

b. Disbursement Voucher
c. Requisition Slip
d. Requisition and Issued Voucher
33. As a General Accounting Apprentice, what official Government form is used to
drop from books of unserviceable properties carried in the fixed assets accounts and
inventories accounts?

a. Property Turn-in Slip

b. Disbursement Voucher
c. Requisition Slip
d. Inventory adjustment report form

34. As a General Accounting Apprentice, what form is being issued upon receipt
of check for Base Housing Board fund transfer?

a. Authorization letter
b. Clearance
c. Official Receipts
d. SPA

35. Being a General Accounting Apprentice, what Documents are needed for the
refund of double deduction of overpayment in pay and allowances under PAF
Clearing Account?

a. Statement of last payment

b. Order of Retirement
c. Disbursement Voucher copy from lump sum (GHQ, COA)
d. All of the above

36. What is the mode of payment collected by a General Accounting Apprentice

for electric bill?

a. Cash
b. Promissory Note
c. Check
d. A&C

37. As a General Accounting Apprentice, what official government form is being

used when issuing Official Receipts in collecting payments of Light & Water, rentals,
etc?

a. Accountable form #51

b. Accountable form #51-C
c. General Form Revised Jan 92
d. None of the above

38. As a General Accounting Apprentice, what official government form is being

used for Monthly Report of Accountability?

a. Gen Form 96A

b Gen Form 51A
c Gen Form 16A
d. Gen Form 50A

39. As a General Accounting Apprentice, what official government form is being

used for Report of Disbursement?

a. Gen Form 96A

b Gen Form 51A
c Gen Form 16A
 d. Gen Form 50A

40. As a General Accounting Apprentice, Official Cashbook (Large) is Gen Form

Nr?

a. Gen form Nr 14B

b Gen form Nr 99
c Gen form Nr 50A
d. Gen form Nr 96A

41. As a General Accounting Apprentice, Official Cashbook (Small) is GenForm

Nr?
a. Gen form Nr 51A
b Gen form Nr 58A
c Gen form Nr 6A
d. Gen form Nr 18

42. As a General Accounting Apprentice, Signature and handwriting specimen

card is Gen Form Nr?

a. Gen form Nr 50A

b Gen form Nr 58A
c Gen form Nr 6A
d. Gen form Nr 18

43. As a General Accounting Apprentice, How many years are required by HDMF
(PAG-IBIG) to entitle claimants for optional maturity?

a. 10 yrs
b. 15 yrs
c. 20yrs
d. a & c are correct

44. As a General Accounting Apprentice, what official form is used by the

Government employees to update individual tax exemptions?

a. Form 1902
b. Form 2305
c. Form 1905
d. Form 1700

45. As a General Accounting Apprentice, what official form is used by the

Government employees for purposes of filing their annual taxable compensation
income (CITW 2316)?

a. certification of compensation payment of tax withheld

b. certificate of update and exemption
c. application for registration
d. none of the above

46. Being a General Accounting Apprentice, what will be the purpose of

government official form # 2305?

a. certification of compensation payment tax withheld

b. certificate of update and exemption
c. application for registration
d. none of the above
47. As a General Accounting Apprentice, what will be the purpose of government
official form # 1902?

a. certification of compensation payment tax withheld

b. certificate of update and exemption
c. application for registration
d. none of the above

48. Being a General Accounting Apprentice, what will be the purpose of

government official form # 1700?

a. certification of compensation payment tax withheld

b. certificate of update and exemption
c. for filing of annual income tax return
d. none of the above
49. As a General Accounting Apprentice, It is the letter of credit that may be
negotiated against a clear draft without shipping documents attached.

a. clean letter of credit

b. revocable letter credit
c. clean letter of debit
d. none of the above

50. As a General Accounting Apprentice, What office has an exclusive jurisdiction

for the printing, binding and distribution of all standards and accountable forms of
Government agencies?

a. NCSO
b NCPO
c NPO (National printing office)
d. Post of office bureau

51. As a General Accounting Apprentice, What order is being published to

consider the job status and rating of individuals such as flying status, aeronautical
ratings, air mechanic ratings, specialist ratings, etc.?

a. Personnel Order
b. Letter Order
c. Office Order
d. General Order

52. As a General Accounting Apprentice, it is an authorization by the DBM to an

agency to withdraw cash from the National Treasury through the issuance of
Modified Disbursement System checks?

a. SARO
b. SAA
c. NCA
d. ACIC

53. As a General Accounting Apprentice, It prescribes policies and procedures to

ensure fiscal control on AFP transactions in line with the establishment of the AFP
Procurement Service?

a. AFP Management Fiscal Letter Nr 2006-7

b. AFP Management Fiscal Letter Nr 2006-8
c. AFP Management Fiscal Letter Nr 2006-9
d. None of the above
54. As a General Accounting Apprentice, what official form represents the
payment which must be acceptable for disbursements made to individual persons? It
is that portion of the disbursement Voucher/Payroll that is signed by the payee to
manifest his receipt of the indicated amount.

a. Reimbursement Expense Receipt

b. Acknowledge Receipt
c. Credit Card Payment Slip
d. Voucher Receipt

TRAINING RELATED TO GENERAL ACCOUNTING APPRENTICE -60 ITEMS

55. As a General Accounting Apprentice, A grouping of position which requires

common qualification is called;

a. Air Force Specialty

b. Primary AFSC
c. Additional AFSC
d. Career Field

56 Which of the following reform act is otherwise known as the “Government

Procurement Reform Act” (GPRA) which purpose is to prescribe necessary rules and
regulations for the modernization, standardization and regulation of procurement
activities in the government?
a. RA 9184
b. RA 9824
c. RA 9183
d. none of the above

57. As a General Accounting Apprentice, a description of an AFS which includes

the Title, code, Summary, Duty, qualification and other specialty is called:

a. specific AFSC
b. skill level
c. AF Specialty description
d. additional AFSC

58. As a General Accounting Apprentice, it is an identification of a part of an AFSC

by means of a title and alphabetical suffix to the appropriate AFSC to designate
specific equipment or function embraced in an AFSC is?

a. AF Specialty shred out

b. Career Field
c. Primary AFSC
d. Awarded AFSC

59. Who is authorized to disburse funds generally intended for Personal Services
and Miscellaneous and Other Operating Expenses in accordance with Sec 618 of the
Revised Administrative Code (RAC)?

a. Regular Disbursing Officer

b. Special Disbursing Officer
c. Collecting Officer
d. Agent Officer

60. Who is the duly designated personnel in the purpose of collecting public
money with the approval of Secretary of National Defense?
 a. Regular Disbursing Officer
b. Special Disbursing Officer
c. Collecting Officer
d. Agent Officer

61. Who is authorized to disburse funds intended for the specific type of
expenses, purpose of transaction and for a limited period of time in accordance with
Sec 618 (RAC)?

a. Regular Disbursing Officer

b. Special Disbursing Officer
c. Collecting Officer
d. Agent Officer

62. What type of fund is created for a special purpose and also used to defray
specified expenditures or class of expenditures?

a. General fund
b. Budget
c. Special fund
d. Trust fund

63. Being a General Accounting Apprentice, an alphanumerical symbol used to

describe the minimal skill of knowledge requirements of an AFS is called:

a. Specific AFS
b. Additional AFSC
c. Code key
d. Primary AFSC

64. As a General Accounting Apprentice, It is the cost-effectiveness analysis of

the program resources consumed that resulted in a change or beneficial outcome
whose basis is the authorized unit operating program and budget document.

a Cost Analysis
b. Program Performance Review and Analysis (PPRA)
c. Accountability
d. Program Analysis

65. As a General Accounting Apprentice, it is a comprehensive multiple choice,

written test designed to measure Technical knowledge required by Air Force
Specialty.

a. AQE
b. SKT
c. AFS
d. AFSC

66. As a General Accounting Apprentice, an airman who had been awarded the
semi-skilled level based on prior to civilian or military training experience or schooling
is called:

a. Bypassed specialty
b. Specialist
c. Technician
d. Code key
67. As a General Accounting Apprentice, The first two digits of an AFSC identifies
the _______.

a. skill level
b. specific AFS
c. career field
d. Specialty

68. As a General Accounting Apprentice, what does NCA means?

a. Notice of Cash Allocation

b. Notice of Calamity Allowance
c. Negotiated Contingent Agency
d. None of the Above

69. As a General Accounting Apprentice, a grouping of duties and responsibilities

made up of the principal assignment of a person is called:

a. Career Field
b. Position
c. Specialty
d. Primary AFSC

70. As a General Accounting Apprentice, upgrade training to 3 rd skill level is

identified by __________.

a. Code “G”
b. Code “F”
c. Code “A”
d. Code “H”

71. As a General Accounting Apprentice, upgrade training from 5 TH to 7TH skill level
is identified by _______.

a. Code “B”
b. Code” H
c. Code “S”
d. Code “C”

72. Being a General Accounting Apprentice, differential of promotion, longevity

pay, specialist pay are obligated under the category of:

a. Personal Services Fund

b. Maintenance and Other Operating Expenses
c. Capital Outlay
d. None of the Above

73. As a General Accounting Apprentice, a difference is noted between balance of

allotment ledger and locally funded expense ledger. The auditor should make which
one of the following comments in his report?

a. Balances should be reconciled

b. Balances are not related
c. Expense ledger should be arbitrarily adjusted to allotment ledger
d. Allotment ledger should be arbitrarily adjusted to expense ledger

74. As a General Accounting Apprentice, the last two digit of an AFSC identifies
the__________.
 a. Career field
b. Duty AFSC
c. skill level
d. Additional AFSC

75. As a General Accounting Apprentice, a description of an AFSC which includes

the title, code, summary, duty, qualification and other specialty data is
called__________.
a. Awarded AFSC
b. Specialty
c. Primary AFSC
d. Specialty description

76. As a General Accounting Apprentice, identification by means of a title and

alphabetical designation of an ability, skill, specific qualification or system not
restricted to a single AFS is called __________.

a. Skill level
b. AF Specialty prefix
c. Career Field
d. Duty AFSC

77. As a General Accounting Apprentice, _______ is the third digit combined with
the first two digits of the AFSC.
a. Career Field
b. Specific Specialist
c. Career Field Subdivision
d. Skill Level

78. As a General Accounting Apprentice, a part of career development intended to

result in the acquisition of the general knowledge of basic principles and theories
related to a career field is called;

a. Career Field ladder

b. Career Field
c. Bypassed Specialty
d. Career Knowledge training

79. What agency monitors the budget execution and control appropriations &
allotments?

a. PAF
b. Finance
c. COA
d. DBM

80. What do you call to the authorization by Department of Budget Management

to the agency to incur obligation within a specified amount pursuant to an
appropriation?

a. Expenditures
b. Budget
c. Allotment
d. Money

81. As a General Accounting Apprentice, what is the difference between a file and
a folder?
 a. Files stores data while folder stores files and folders
b. File stores folders only
c. Folder stores data only
d. Both b & c are correct

82. The following are General Classification of Funds being used by a General
Accounting Apprentice, except for?

a. General Fund
b. Special Fund
c. Calamity Fund
d. Trust Fund

83. What skill level can be awarded to an airman who undergone a formal
schooling?
a. 7th Skill Level
b. Helper
c. 5th Skill Level
d. 3rd Skill Level

84. As a General Accounting Apprentice, what does SAA refers to:

a. Special Allotment Acquisition

b. Statement of Assets and Allowances
c. Sub-Allotment Advice
d. None of the Above

85. Being a General Accounting Apprentice, what does SARO means:

a. Special Allotment Receivable Operation

b. Special Allotment Release Order
c. Subsistence Allotment Release Order
d. None of the Above

86. As a General Accounting Apprentice, upgrade training from 3 rd to 5th skill level
is identified by:

a. Code “B”
b. Code “A”
c. Code “C”
d. Code “Y”

87. As a General Accounting Apprentice, it is sometimes used to refer to an

appropriation which is a legislative authorization to spend or an allotment which is an
authorization by the Department of Budget and Management (DBM) to obligate, or
actual cash available.

a. Funds
b. Budget
c. Money
d. SAA

88. What is this form used by a General Accounting Apprentice to properly retain
its value over the entire career of an airman? It must be up-to-date, accurate and
complete.

a PAF Form 623

 b PAF Form 797
c. PAF Form 1-4
d. PAF Form 299

89. As a General Accounting Apprentice, the third digit of an AFSC identifies the?

a. Specific AFS
b. Career field Subdivision
c. Career field
d. Skill Level

90. What do you call the basic methods of obtaining audit evidence which in
specific ways applied in specific situations?

a. auditing techniques
b. audit procedures
c. audit program
d. test audit

91. As a General Accounting Apprentice, it is a permanent official document or

record of the cash transaction of an accountable officers in keeping and handling in
conformity with the accepted procedures in government accounting.

a. Cash book
b. Log book
c. Check book
d. None of the above

92. What do you call a combination of meaningful digits use to identify an AFSC?

a. Career Field
b. Air Force Specialty Code
c. Awarded AFSC
d. Skill Level

93. What is this part of company’s system which has internal controls?

a. internal auditing
b. external auditing
c. COA
d. test audit

94. Being a General Accounting Apprentice, how often is the conduct of audit for
the disbursing officer?

a. monthly
b. quarterly
c. depends upon the order of the higher authorities
d. all of the above

95. As a General Accounting Apprentice, when we audit, it means to:

a. examine
b. correct
c. comment
d. test audit
96. What is the percentage share of the PAFHB from the AFP Qtrs Allws
collection?
a. 50%
b. 20%
c. 40%
d. 60%

97. As a General Accounting Apprentice, the Reports of Collection and

Disbursements must be made on or before?

a. 5Th day of the following month

b. 10th day of the following month
c. 15th day of the following month
d. 1st day of the following month

98. As a General Accounting Apprentice, what is the Interest Rate of PAF

PROVIDENT FUND loan?

a. 6% p/a
b. 12% p/a
c. 15%
d. None of the above

99 As a General Accounting Apprentice, who are entitled to claim the refund of

double deductions of over payment in pay and allowances under PAF Clearing
Account?

a. Active Military Personnel

b. Retired Military Personnel
c. Civ personnel
d. All of the above

100. Being a General Accounting Apprentice, what is the equivalent days to be

used in the computation for each year of a leave balance?

a. 30 days
b. 10 days
c. 2.5 days
d. 25 days

101. As a General Accounting Apprentice, all Fund Accountable Personnel shall be

designated for a period of ______, subject to renewal, unless sooner terminated by
the designating or approving authority.

a. 1 year
b. 2 years
c. 6 months
d. 5 years

102. As a General Accounting Apprentice, when shall the Disbursing

Officer/Special Disbursing Officer report the disbursement of funds to the Chief
Accountant using the report of disbursement?

a. Monthly
b. weekly
c. Quarterly`
d. Yearly
103. As a General Accounting Apprentice, random examination of the cash and
account of all Accountable officer of each bureau or office shall be conducted:

a. Once every quarter

b. Once a month
c. Once every year
d. Twice a year

104. As a General Accounting Apprentice, what type of claims are being paid under
01 fund?

a. Variables
b. Purchase Order
c. Misc Expenses
d. None of the Above

105. As a General Accounting Apprentice, what types of claims are being paid
under 02 fund?

a. Variables
b. Purchase Order
c. Miscellaneous and Other Operating Expenses
d. None of the Above

106 As a General Accounting Apprentice, what is MDS?

a. Manual Dominant System

b. Modified Disbursement System
c. Money Disbursement System
d. None of the above

107. As a General Accounting Apprentice, _______ is the depository Agency for all
PAF Trust Receipt collections.

a. Bureau of Treasury
b. Land Bank of the Phils
c. United Coconut Planters Bank
d. None of the Above

108. As a General Accounting Apprentice, what office is responsible in reviewing &

recording of all disbursement vouchers?

a. PAFFC
b. A-1
c. A-6
d. A-5

109. As a General Accounting Apprentice, the different types of claims are?

a. Personal Services
b. Capital Outlay
c. MOE/DSF
d. All of the above

110. As a General Accounting Apprentice, what Branch of AFFC primarily

responsible in the processing of claims?

a. Centralized Claims and Processing Br

 b. MIS Br
c. Centralized Pay Operation Br
d. All of the above

111. As a General Accounting Apprentice, what section of AFFC is responsible for

the commutation of leave for retired personnel, burial expenses for deceased,
medical reimbursement and class “E” allotment?

a. Remittance Section
b. Foreign Travel Section
c. Special Assistance Section
d. None of the above

112. As a General Accounting Apprentice, what section of AFFC is responsible for

the preparation of per diems, Itinerary Travel Expense & Pre-departure Expenses of
mil personnel going on schooling abroad?

a. Special Assistance Section

b. Processing Section Class 1
c. Foreign Travel Section
d. None of the above
113. As a General Accounting Apprentice, refers to the method or system of
analyzing, recording, clarifying, summarizing, and communicating all transactions of
the government involving the receipt and disposition of government funds?

a. Fund Accounting
b. Fiscal Control
c. Fund
d. None of the above

114. As a General Accounting Apprentice, It is a permanent official document or

record of the cash transaction of an accountable officers such being the case of
keeping and or handling should conform to accepted procedures in government
accounting?

a. Cash book
b. Log book
c. Check book
d. None of the above

EP CAREER FIELD RELATED TO GENERAL ACCOUNTING APPRENTICE

- 30 Items

115. As a General Accounting Apprentice, it is dispensable requirements and its

implies an agreement that a bidder should accept an award?

a. Bond requirements
b. Description
c. Right to accept or reject bids or waiver defects
d. None of the above

116. As a General Accounting Apprentice, it is defined that encompasses the

process of analyzing, recording, classifying, summarizing and communicating all
transaction involving the receipt and disposition of government funds?

a. Accounting
b. Gov’t Accounting
c. Obligation Accounting
 d. Fixed Assets

117. As a General Accounting Apprentice, ________ refers to the accounting

practices, procedures and techniques for recording obligations in the government.

a. Accounting
b. Gov’t Accounting
c. Obligation Accounting
d. Fixed Assets

118. As a General Accounting Apprentice, it is mode of procurement supplies,

equipment and materials in provinces, cities, municipalities through negotiations as
an exception to public bidding are governed by local government code?

a. Jurisdiction over negotiated purchased

b. Negotiated purchased in local gov’t
c. When negotiation is allowed
d. None of the Above

119. As a General Accounting Apprentice, what types of claims are being paid
under Personal Services?

a. Differential of Promotion
b. Purchase Order
c. Per Diems & Flat Allw
d. None of the Above
120. As a General Accounting Apprentice, what fund which by legislative action,
segregates specified revenues for limited purposes, often called a special revenue
fund?

a. Special Fund
b. General Fund
C. Trust Fund
d. Calamity Fund

121. As a General Accounting Apprentice, what fund is intended for aid, relief and
rehabilitation services to communities and areas affected by man-made and natural
calamities?

a. Trust Fund
b. General Fund
C. Calamity Fund
d. Special Fund

122. As a General Accounting Apprentice, it is a standardized system of releasing

allotments based on a pre-determined categorization or desegregations of agency
budgets?

a. Simplified Fund Release System

b. Modified Disbursement System
c. Notice of Cash Allocation
d. All of the above

123. As a General Accounting Apprentice, ________ refers to the accounting

practices, procedures and techniques for recording obligations in the government.

a. Accounting
b. Gov’t Accounting
 c. Obligation Accounting
d. Fixed Assets

124. As a General Accounting Apprentice A long-term character, intended to held

and used for operation. It consists of land and land improvements, buildings and
structures, furniture, fixtures, equipment, work animals and books?

a. Accounting
b. Gov’t Accounting
c. Obligation Accounting
d. Fixed assets

125. As a General Accounting Apprentice, ________ is a fund covered by allotment

release order issued by the Dep’t of Budget Management based on the approved
budget of an agency.

a. Appropriated Funds
b. Gov’t Accounting
c. Obligation Accounting
d. Fixed assets

126. As a General Accounting Apprentice, this journal is used for transactions that
cannot be recorded in any of the special journal?

a. Special Journal
b. General Journal
c. General Ledger
d. Subsidiary Ledger

127. As a General Accounting Apprentice, it is a book of final entry containing

groups of accounts arranged in the same sequence as the chart of accounts and to
which total of amount columns of special journals and individual entries of the
general journal are directly posted.

a. Special Journal
b. General Journal
c. General Ledger
d. Subsidiary Ledger

128. As a General Accounting Apprentice, _______ is a specially designed books

of accounts for recording transaction of repetitive nature that occur in large numbers.

a. Special Journal
b. General Journal
c. General Ledger
d. Subsidiary Ledger

129. As a General Accounting Apprentice, it is a book of final entry containing the

details or breakdown of the balances of controlling accounts appearing in the
General Ledger.

a. Special Journal
b. General Journal
c. General Ledger
d. Subsidiary Ledger

130. As a General Accounting Apprentice, Repair and Maintenance of IT

Equipment falls under what NGAS code number?
 a. 823
b. 824
c. 825
d. 826

131. As a General Accounting Apprentice, Intelligence Expense falls under what

NGAS code number?

a. 883
b. 882
c. 884
d. 885

132. As a General Accounting Apprentice, Donations falls under what NGAS code
number

a. 879
b. 878
c. 888
d. 885

133. As a General Accounting Apprentice, a fixed amount of compensation for

regular services rendered under the designated Salary Scheduled for
Uniformed Personnel.

a. Longevity Pay
b. Base Pay
c. Hazard Pay
d. COLA

134. As a General Accounting Apprentice, it is computed as 10% of the current

monthly base pay compounded every 5 years of active military service but not to
exceed 50%.

a. Longevity Pay
b. Base Pay
c. Hazard Pay
d. COLA

135. As a General Accounting Apprentice, ________ shows the equality of debit

and credit balances in all general ledger accounts at a given period. It is also
prepared and submitted monthly, quarterly and annually. At the end of the fiscal year,
the pre-closing and the post-closing trial balances are prepared.

a. balance sheet
b. income statement
c. trial balance
d. none of the above

136. As a General Accounting Apprentice, which of the following facts should the
auditor ascertain when auditing a special welfare fund?

a. The air intelligence officer supervises the project

b. The fund bears its portion of administrative expenses
c. The fund is expended only for the stated purpose
d. None of the above
137. As a General Accounting Apprentice, Gasoline, Oil and Lubricants Expenses
falls under what NGAS code number?

a. 769
b. 761
c. 765
d. 766

138. As a General Accounting Apprentice, Repair and Maintenance of Motor

Vehicles falls under what NGAS code number?

a. 841
b. 845
c. 842
d. 843

139. As a General Accounting Apprentice, Personal Economic Relief Allowance

(PERA) granted to all government employees falls under what NGAS code number?

a. 712
b. 711
c. 723
d. 714

140. As a General Accounting Apprentice, in accounting, an entry on the left-hand

side of an account record in which amounts are recorded in a double-entry system of
bookkeeping. (2) a charge to a customer's access account or deposit account.

a. Credit
b. Debit
c. Accounting
d. Account Reconciliation

141. As a General Accounting Apprentice, the three classes of expenditures are the
following, except:

a. Object of Expenditures
b. MOOE
c. Personal Services
d. Capital Outlay

142. As a General Accounting Apprentice, __________ are collections, income or

receipts of agencies held in trust or guarantee for another agency and for a specific
purpose.

a. Trust Receipts
b. Trust Liabilities
c. Program of Expenditures
d. Program of Activities

143. As a General Accounting Apprentice, __________ is an account necessary for

the regular operations of an agency like traveling expenses, training and seminar
expenses, water, electricity, supplies expense, maintenance of property, plant and
equipment, and other maintenance and operating expenses.

a. Personal Service
b. Maintenance and other Operating Expenses
c. Financial Expenses
 d. None of the above

144. As a General Accounting Apprentice, what is a standardized system of

releasing allotments based on a pre-determined categorization or desegregations of
agency budgets?

a. Simplified Fund Release System

b. Modified Disbursement System
c. Notice of Cash Allocation
d All of the above

COMPUTER LITERACY RELATED TO GENERAL ACCOUNTING APPRENTICE –

6 ITEMS

145. What do you call an electronic device that accepts data, processes it and
produces meaningful results?

a. Computer
b. HDD
c. CPU
d. Processor

146. As a General Accounting Apprentice, what is the commonly used software

application for spreadsheet?

a. MS Word
b. MS Correl
c. MS PowerPoint
d. MS Excel

147. As a General Accounting Apprentice, what is the maximum data capacity of a

Floppy Disk Drive?

a. 1.50 MB
b. 1.44 MB
c. 1 GB
d. 2 GB

148. What do you call this command used to cancel activities of the window?

a. Alt + Tab
b. Control + Alt + Delete
c. Scroll bar
d. Menu bar

149, As a General Accounting Apprentice, ________ is the newly created system

of AFFC that monitors all Financial Institutions loan transactions to avoid multiple
loan of PAF personnel and not to exceed the amount of SBL as prescribe in the
AFPIAB.

a. PAF Payroll System

b. PAFVCS
c. PAFISO
d. Financial Institution Loan Monitoring System

150. As a General Accounting Apprentice, it is a set of key that is located at the

upper portion of the keyboard?
a. Typewriter key
b. Numeric key
c. Function key
d. Modifier key