CIVIL Accounts Manual (Chapter 3)

1. How are generally made payments in the departmentalized system of accounting?

(a) by Principal Accounts Office of the Ministry/Dept. after proper pre-check
(b) by Pay and Accounts Office of the Ministry/Dept. after proper pre-check
(c) by Central Pension Account Office of the Ministry/Dept. after proper pre-check
(d) None of these
2. Where is submitted the proposals for delegation of cheque drawing powers to DDO?
(a) CAG (b) Pr. AO (c) CGA (d) CCA
3. Cheque Drawing DDOs are permitted to make payment for which one of the
followings?
(a) Bills for salary
(b) Government contribution for employees under the Defined Pension Contribution
Scheme
(c) Travel Expenses
(d) All of these
4. Cheque Drawing DDOs are permitted to make payment for all short-term loans and
advances to Government servants, that are recoverable in ........?
(a) Less than 72 months (c) Less than 48 months
(b) less than 60 months (d) less than 36 months
5. What is the period of short-term loans and advances?
(a) Less than 72 months (c) Less than 48 months
(b) less than 36 months (d) less than 60 months
6. Whom are all short-term loans and advances to Government servant presented?
(a) Cheque Drawing DDOS (b) Principal Accounts Officer
(c) Chief Controller of Accounts (d) Pay and Accounts Officer
7. Who makes payments of advances recoverable in less than 60 months only after
obtaining the sanction of the competent authority?
(a) Pr. AO (b) CDDO (c) CA (d) CCA
8. Which one of the followings is submitted to PAO for payment?
(a) Bills for salary
(b) Government contribution for employees under the Defined Pension Contribution
Scheme
(c) Both (a) and (b) (d) Travel Expenses
9. In terms of Civil Accounts Manual, CDDO stands for what?
(a) Central Drawing and Disbursing Office
(b) Central Disbursing and Drawing Officer
(c) Central Designated Detention Officer
(d) Cheque Drawing and Disbursing Officer
10. What is the period of long-term loans and advances?
(a) Less than 72 months (b) 60 months and above
(c) Less than 48 months (d) less than 60 months
11. Where are the bills of long-term loans and advances presented?
(a) PAO (b) Pr. AO (c) CDDO (d) CPAO
12. When does the Finance Wing communicate the budget allotment?
(a) After the Appropriation Act has been passed by the House of People
(b) After the Appropriation Act has been passed by the Council of States
(c)After the Appropriation Act has been passed by Parliament and assented to by the
President
(d) After the Appropriation Act has been passed by Parliament
Note: -As per me both options (c) & (d) are correct answer but according to this book,
option (c) is only correct answer, so you should remember only option (c).
-Parliament- House of People + Council of State President
-Passed by Parliament means passed by House of People, Council of States and assented
to by the President.
13. What is the form number in which 'Register of Bills Received' is maintained?
(a) CAM-17 (b) CAM-18 (c) CAM-19 (d) CAM-20
14. 'The Register of Cheques Issued' is maintained in form...
(a) CAM-16 (b) CAM-17 (C) CAM-18 (d) CAM-19
15. What is the form number in which a 'Bank Reconciliation Statement of
Disbursement' is maintained?
(a) CAM-17 (b) CAM-18 (c) CAM-19 (d) CAM-20
16. A 'Monthly Reconciliation Statement of Receipts Deposited into the Bank by Cheque
drawing DDO' is maintained in form..
(a) CAM-20 (b) CAM-21 (c) CAM-22 (d) CAM-23
17. Which Sub-Vouchers are retained by the Cheque-Drawing Officers in their offices
for the audit of their initial records?
(a) Sub-Vouchers up to Rs. 100/- in value
(b) Sub-Vouchers up to Rs.200/- in value
(c) Sub-Vouchers up to Rs.400/-in value
(d) Sub-Vouchers up to Rs.500/- in value
18. As per which rule, Sub-Vouchers are retained by the Cheque-Drawing Officers in
their offices for the audit of their initial records?
(a) Rule 110 (3) of the Central Government Accounting (Reeipt and Payment)
Rules, 1983
(b) Rule 111 (3) of the Central Government Accounting (Receipt and Payment)
Rules, 1983
(c) Rule 112 (3) of the Central Government Accounting (Receipt and Payment)
Rules, 1983
(d) Rule 113 (3) of the Central Government Accounting (Receipt and Payment)
Rules, 1983
19. What the validity period of a Cheque after the month of issue?
(a) four months (b) five months (c) two months (d) three months
20. What will be validity period of a Cheque bearing any date in January?
(a) Valid up to 31st March (c) Valid up to 31th May
(b) valid up to 30th April (d) valid up to 1st of April

21. Which one of the followings is not correct in terms of 'Precautions of Cheque'?
(a) The drawing officer should attest with his short signature all the corrections and
alterations in a Cheque.
(b) In case of expiry of the currency of a Cheque, the same may be required into and
retrieved by the cheque drawing DDO. However, revalidation of a time barred cheque
is not permissible regardless of the date of its drawal
(c) Cheques is payable at any time within three months after the month of issue.
(d) All cheques should be written and signed in indelible ink only and in case of cheques
of a Category 'A', the Account Number and the details of Bank /Branch should be
written after the name of the payee