Question Bank

Si No Question Option A Option B Option C Option D
issues rates are not changed in a year in

general once fixed in respect of
ASC articles purchased locally?
1 Payment Free Both None
Costed Schedule of works will be in strict Acceptanc e Administr Tender
accordance with so far as scope of of Necessity ative document s
work and scales are Approval All the
concerned? three
2
than one product, job, territory or any
other speciic costing object are defined as
?
3 Joint Common Imputed Uniform
Costs which are not incurred but
4 useful while taking decisions are Joint Common Imputed Uniform
Credit Notes should not be used by Army despatch of conveyanc e

Units for which of the following activities? stores of stores in
issued on connectio n
loan to Civil with training
Departme camps and
nts maneuver
s
5 Both None
Credit sales of farm employees should
6 not exceed of their emoluments? 1/3rd 1/4th 1/8th 1/12th
7 Credit sales of fodder can be made to President CAS None Both a, b
Credit should follow, and not precede, acceptanc concurren finalisatio

8 actual ??????.? e realisation ce n
Debit Debit Credit Credit

Creditors include Rs. 5000/- received on Creditors Creditors and Creditors Creditors
account of bad debts recovered. What will be and Credit Debit Bad and Credit and Debit
the adjustment? Bad Debts Debts Bad Debts Bad Debts
Recovered Recovered Recovered Recovered
9
determining vacancies by DPC will be as per
the vacancies as on 1st day of
of the year?
10 January April July December
while claiming payment against supplies done Quintuplic Quadrupli
to Army unit by a ate cate
Contractor?
11 Triplicate Duplicate
minimum of 1% or 60 vouchers of E
copies, whichever is less for pairing with D
copies?
12 Consignor Consignee Both None
CTG is admissble when transfer
involves change of residence within same
station @ of normal CTG?
13 one fourth Half One third Two third
CTG is admissible for transfer between
14 two stations @ %? 75 80 85 90
switch from move from move to the

one excel one cell to last line of
sheet to another cell the excel of
another in Excel the excel
sheet sheet
None of
these
15 Ctrl+Tab is used to
Custody of blank Defence Cheques is the Administr Disbursem All the
responsibility of section ation ent three
of Regional CDA?
16 Records
Custody of ranges, when in general use by Station Defence
troops in the station, is the responsibility of Command Security
? Officer in er Corps of
charge Army
17 MES
Customary gifts received from relatives and
friends must be reported to Competent
Authority by the Group A Government No such
Servants when the limit
amount exceeds Rs. ?
18 25000 15000 7500
Authority by the Group B Government No such
19 25000 15000 7500
Authority by the Group C Government No such
20 25000 15000 7500

CWE can accord Technical sanction for a No limit.
major work costing up to Rs. Full
lakhs powers
21 50 lakhs 100 lakhs 150 lakhs
CWE can place a Supply Order for local
22 purchase up to Rs. ? 1.5 Lakhs 2 lakhs 3 lakhs 4 lakhs
directly or by or through any agency with or

without the knowledge of the principal
employer, whether for remuneration or not All the
as defined in three
Factories Act?
23 Worker Employee Labour
Document s Document s
Contract
related to related to
Document s
accounts estimates
CWE or GE may not authorize any officer on He cannot
24 his behalf to sign authorize
DA is not payable during which of the
25 following periods? EOL LPR Both None
DA is sanctioned in a year for No such

26 central government employees? Thrice Twice Once limit
DAD cell does not function in which

27 one of the following places? Mumbai New Delhi Bengaluru Kolkata
Coast Guard Jammu and Defence

Organizati Kashmir Light Estates
DAD classifies expenditure of which of the on Infantry Organizati All the
following departments? on three
28
Secretary
Defence(F
inance) / Addl.
DAD conducts Internal Audit on behalf of FADS CGDA(IA)
29 CGDA MoD
Defence MOD
Services (Civil)
Estimates Estimates
DAD employees are paid out of MOD?
30 Both None
Defence Civil Service Civil
Service Estimates Estimates of
DAD employees are paid their pay and Estimates MOD
allowances out of ?
31 None
Dairy produce as a rule, is by sold for Issued All the
32 Military Farm? not sold cash Free three
Damages caused to Government Barrack Demurrag e Liquidated Terminal

Buildings willfully or by negligence by the Damages Charges Damages Compensa
occupants are known as tion
33
regulates and develops the All the
34 Pension Market under National PFRDA NSDL Axis Bank three
Data items are generally classified into Character Alpha All of

35 which type of Codes: s Numeric Numeric these
Commissi on
order issued
by appointin
g authority
Date of Birth, Home Town and previous
service particulars etc. in respect of Army Part II Sanction of
Officer are received in PCDA (O) through order/DO II MOD
document?
36 Form A
Date of effect of any sanction is normally Date of Date of issue Date of None of the
w.e.f. approval receipt Above
37
authority for the expenditure is
insufficient is up to Rs. in each case?
38 100 500 1000 3000

regarding Pay and Allowances of officers is Technical Ledger Wing Administr
one of the functions of Section ation
of PCDA (O)? section
39 Legal Cell
Dearness Allowance is paid to Poverty Base Minimum All the
40 compensate price increase above the Line points Wages three
Debit all expenses & losses and credit all

incomes & gains is the rule for recording the
transaction in journal for
which type of accounts?
41 Real Personal Nominal None

of an unauthorized advance or advances not Fictitious Unauthori Normal
at all covered by a soldiers normal Debit zed Debit Debit
entitlement is known Balance Real Debit Balance Balance
as? Balance
42
Paid Receipt Advisory
Cheques Vouchers Notes
43 Debit scrolls are accompanied with DMROs

is the rule for recording the
transaction in journal for which type of
accounts?
Represents the estimated value of work Provisiona l
for which details are not available at the time lump sum
of going to Provisiona l
tender as per IAFW 2249? sum
45 a or b None
goes out is the rule for recording the
accounts?
Certificate Receipted Unreceipt
rendered by copies of ed copies of
the LAO of issue issue
the vouchers or vouchers
Certificate Consignor proof of and proof
Debits for the cost of stores issued on
payment to the Civil Departments of the GOI rendered by Unit despatch of despatch
the
will be raised by PCDA/CDA, against their
Consignor
Accounts Officers on the basis of ?
Unit
47
Debits on account of charges for treatment of the service

service personnel in Civil Hospitals are raised personnel
by Civil Accounts Officers against ? concerned
Military All the
48 PCDA/CD A Hospitals three
Deduct Deduct
3000/- 5000/-
Add 3000/- from Debtors Add 5000/- from
Debtors include 5000/- due from Ram and
to Debtors and to Debtors Debtors and
Creditors include 3000/- due to Ram. What Creditors Creditors
and and
will be the adjustment in Final Accounts?
Creditors Creditors
49
Post
Contractu al
Decision on Acceptance/Re- Monitorin Technical Expenditu
tender/Apportionment is covered at g re Angle
Evaluation
stage of IFA Concurrence? Sanction
50 None
Defence Accounts Department is not Departme Coast Guard
responsible to classify the expenditure in nt of Ex Organizati
respect of which of the following Serviceme n Armed on
Departments? Welfare Forces
Tribunal
51 None
Defence Acquisition Council is headed by Defence Defence FADS/Secr All the
? Secretary Minister etary three
(Def/Fin)
52
Controller Governme
of printing nt Security
& stationery Printing
, Kolkata Press, Nasik
Controller
Defence Cheque books are printed by
? of Stamps,
Nasik
53 CGDA
Originatin g
items with
the consent
Defence Exchange Accounts for March of other
Supplementary and March Supplementary Only party to
Corrections should Respondin g account
include ? items
54 None Both
Defence Ledger does not deal with which of Revenue Expenditu re Debt heads Remittanc e
the following heads? receipts heads heads
heads
55
Medium-
term
Expenditu
re
shall contain an assessment of the Medium- Macro- Framewor k
Fiscal Policy Statement
growth prospects of the economy with term Fiscal Strategy economic
specification of underlying Policy Framewor k
Statement
assumptions Statement Statement
56
Medium-
term
Expenditu
re
Medium- Macro- Framewor k
shall contain an assessment of the Fiscal Policy Statement
term Fiscal economic
growth prospects of the economy with Policy Strategy Framewor k
specification of underlying assumptions Statement
Statement Statement
57
Defence ledger is not maintained for
58 which of the following heads? Revenue Debt Suspense None
Defence Procurement Board is headed by Defence Defence FADS/Secr All the

(Def/Fin)
59
Defence Procurement Manual (DPM)
60 deals with procurements? Revenue Capital Both None
The account Defence

which is Account
ultimately which has
passed by been created
Parliamen proforma in
t the books of Budget Appropria
RBI Estimates tion
prepared in account
r/o Defence passed for
Services Defence
61 Defence Proforma account is

Deficiency in stores found during stock taking Loss Nominal
will be accounte for through Statement Voucher
?
62 CIV CRV
Delay in submission of accounts by unit is Observati Depends on Trivial Error
classified as in audit on case to
case
63 Objection
Delegation of financial power for MES
procurement is exercised as per the Registrati
procedure laid down in ? ons
64 DPM DPP SOP
Delhi sangh shasit prdesh Rjbhasha ki
drishtikon se kis kshetr ke antargart aate hai ?
65 K Kh G Gh
Demand for information not received will be Observati on Major Any of the
classified as by LAOs? Irregularit three
y
66 Objection
Demands for original works may be initiated Staff at any Any of the
by which of the following? level three
67 Users Engineers
specifications are prscribed, in the case
of purchase of Items for which neither
industrial nor Defence Market Any of the
specifications are available Temporar y
Survey three
68 Adhoc
Demands/cases outstanding as on
?????.. and its position as on 30th June is
furnished through this report to HQrs office 31st 31st 28th
by 31st July. 31st March
January December February
69
Demands/cases outstanding as on 31st March
and its position as on
????... is furnished through this report None of
to HQrs office by 31st July. these
70 30th June 15th June 1st June

and its position as on 30th June is furnished
through this report
to HQrs office by ?????????...
71 1st July 31st July 1st Aug 31st Aug

and its position as on ... is furnished through
this report to HQrs None of
office by 31st July. these
72 30th June 15th June 1st June

Demands/cases outstanding as on .. and its
position as on 30th June is furnished through
this report to HQrs 31st 31st 28th
office by 31st July. 31st March
January December February
73
Section
dealing with
Demi Official Letters are diarized by Administr the PA/PS to
section of Regional CDA Office? ation subject the officer
74 Records
Demi Official Letters are diarized in Administr Internal
75 which section of Regional CDA Office? ation Records Audit O&M
Demurrage charges incurred due to Loss of Non of

negligence on the part of the Public these
consignor/consignee. Money
76 Cash Loss Store Loss
Department of Defence Research and Civil
Development Expenditure is paid out MOD Ministries
of Estimates? (Civil)
77 DSE None
Department officer appointed as I.O. is
relieved from normal duties for a period of
to complete the Inquiry
on full time basis and submit report
78 1 month 20 days 15 days 5 days

will be the Central Scale Audit Agency CDA
for carrying out the scale audit (Army) PCDA New PCDA (SC) PCDA (CC)
in respect of civilians of the AMC? Meerut Delhi Pune Lucknow
79
Departmental charges are not levied Coast
80 on any work carried out by the MES Guard Navy Air Force Army
Any of
three at
Reduction discretion
Recovery of of PCDA/CD
of
Expenditu A
Expenditu
re
re
Departmental charges levied by MES and Revenue
81 recovered are treated as ? Receipts
Departmental proceedings after retirement
cannot be initiated for an event which took
place more than
before such institution
82 1 year 2 years 3 years 4 years

retirement cannot be instituted in respect of
any event which took place more than
before such
institution?

Departmental Promotion Committee six
84 (DPC) is constituted once in ? A year months 2 years 3 years
Receipt on
account of
Sale of
Tender
document s
Deposit collected from Tenderers to ensure
Security Earnest All the
that Tender is submitted by each person
Deposit Money three
purchasing tender is known as
85
Receipt to Allotment Departme
Governme to the work ntal Charges
Deposit received from a third party in a nt Security
Deposit work is treated as Deposit
86
Deposit works are those which are executed Non
from the funds received from ? Governme
Civil nt sources Defence
Local Bodies
Ministries Ministry
87
Debit side Credit side

Deposited in to bank Rs. 3000/-. What will be Debit side Credit side
Cash and cash and
entry in cash book with cash, discount and cash and Cash and
Bank Columns? bank bank Credit side Debit side
Bank bank
88
89 Depreciation is a account? Real Nominal personal None
Budget is a budgeting practice aimed Performa Increment Zero Based
at provision of funds relating nce al/Decrem
the expected results? ental
90 Outcome
Description of DOII with AVPAY stands for? Additional Associate Aviation Pay Acting
Value Pay d Value Pay Value Pay
91
Description of items of outcome budget Performa Appropria Statement
should match with the Description in the nce Budget tion of Budget
? Financial Accounts Estimate
Budget
92
Despatch of stores Ex-India requires the prior Army H.Qrs. Governme
sanction of the ? nt of India
93 CGDA MOD
Destroyers, Corvettes and Frigates are All the
94 held by Army Navy Air Force three
Destruction of deceased and injured animals CO of the Senior

declared to be incurable in a Remount Depot Remount Officer
is carried out on the depot deputed Veterinary
authority of ? to certify Officer PCDA/CD A
95
Programm Sub
96 Detailed Head corresponds to ? Function e Scheme Scheme
Detailed Head is represented by

97 digits Number? 2 3 4 5
expenditure between Capital and Revenue in

commercial departments and Undertakings
should be determined, shall be such as may
be made by Government after
Consultation with the ?
98 CGDA FADS CGA C&AG

Details of Bank Account of Army officer is IAFF 1017
available in of Entitlement IRLA (Outer II A)
IAFF 1017 IAFF 1017 IAFF 1017
(Outer I A) (Outer I) (Outer II)
99
Details of Hostel subsidy and Children IAFF 1017
Education Allowance in respect of Army (Outer II A)
Officer are available in which IAFF 1017 IAFF 1017 IAFF 1017
portion of Entitlement IRLA? (Outer I) (Outer I A) (Outer II)
100
acts as the nodal agency for Military
consolidating Pension documents of Army Secretary
Officers? AG Branch Branch PCDA (P)
IHQ MOD IHQ MOD Allahabad
101 PCDA (O)

Details of Interest bearing advances are IAFF 1017
available in which portion of Entitlement IRLA (Outer II A)
maintained in the IAFF 1017 IAFF 1017 IAFF 1017
office of PCDA (O) Pune? (Outer I) (Outer I A) (Outer II)
102
Details of leave availed by army officer is IAFF 1017
available in the of Entitlement IRLA? (Outer II A)
(Outer II) (Outer I) (Outer I A)
103
Details of promotions, allowances and awards IAFF 1017
in respect of Army officer are available in (Outer II
which portion of IAFF 1017 IAFF 1017 IAFF 1017 A)
Entitlement IRLA? (Outer I) (Outer I A) (Outer II)
104
All, except
Group A
Detention Certificate is mandatory for Group A officers
. During TD officers
105 All None

DGADS conducts Test Audit on behalf Ministry
of ?????. of Defence
106 CGDA CGA C&AG
Controller
DGADS conducts Test audit on behalf of Governme C&AG of General of Ministry
? nt of India India of Defence
Accounts
107
DGADS conducts Test Audit on behalf of . Ministry of
Defence
108 CGDA CGA C&AG

DGADS is under the administrative
109 control of CGDA C&AG CGA MOD
110 DGADS is working under ? MOD MOF C&AG CGA

DGS&D will host an online ..for
111 common use of goods and services GeM GEM GST GOV
means a person who has completed his

year of age but has not
completed his year?
112 14th, 18th 15th, 18th 15th, 21st 18th, 21st
Budget Indicates Dimensions Performa
113 and Performance? nce Outcome Financial None
DHR is posted based on which document? Compilati on Loan Punching

report Schedule Medium
114 Pay Bill

DID Schedule can be responded All the
115 through which of the following classes 2 8 9 three
DID schedule cannot be originated by

compiling through which class of voucher of
Punching Medium?
116 1 2 5 8
DIDS is prepared in by the Quadrupli Quintuplic
117 Originating CDA office? Triplicate Duplicate cate ate
Defence Defence English

Proforma Exchange Transactio
DIDS is used for which of the following Account Account ns All the
accounts? three
118
Difference between Revenue Deficit and Fiscal Effective Effective Real
Grants for creation of Capital Deficit Fiscal Revenue Revenue
Assets is known as ? Deficit Deficit Deficit
119
Different minimum wages cannot be fixed for Different Different
? classes Locations
works
120 Both None
Direct Entry JCO when granted 3rd
121 MACP, will be placed in the pay level? 9 8 7 6
Comptroll
er &
Director General of Audit Defence Services Ministry of Ministry of Auditor
is under the administrative control of : Finance Defence General of
India
122 CGDA
Disbursing officers of the Defence Accounts Any
Department in India are authorised to issue Governme
cheques on any Government treasury -or sub- nt treasury Any sub-
treasury in India treasury in
in India India
123 Both None

cannot be availed concurrently
during the notice period, when going on
voluntary retirement
124 EOL EL HPL None
Disciplinary Authority should take final
125 decision on the enquiry report within 1 month 2 months 3 months 6 months
Discrepancies noticed in the Daily Cash Divisional

Account submitted by Field Cashier will be Command
reported by PCDA (O) er
to for investigation? Army H.Qrs.
126 GOC in C CGDA

Disposal of Condemned stores is noted on Loss
voucher by the supply Statement
depots?
127 Nominal Issue Expense
Debit Credit
Purchases Purchases
and credit and Debit Debit Credit
Distributed samples to customers. What will Advertise Advertise Purchases purchases
be the adjustment in final accounts? ment ment and credit and debit
Discount Discount
128
Distribution of Blank Forms of APARs should 31st March
be completed by
dates by Admin Section.
129 1st March 15th April 30th April
Unit where Centre
PBOR is where
DO II for allotment of Army Number to PBOR serving Depot Training is
Record Office Battalion Imparted
is published by ?
130
DO II for grant of Good Service pay in respect Depot Record Office Any of the
of PBOR is published by ? Battalion three
131 Unit
DO II inputs are given by Ledger wings for DO II DO II DO II
intimating changes in pay and allowances, rejections acceptanc e Transcripti
promotions etc. through lists lists on sheets All the
? three
132
Documentation Procedure for Publication of
Part II Orders (Officers) IHQ MOD PCDA (O) PCDA (P)
is issued by ? (Army) Pune Allahabad
133 CGDA
DOII for promotion of PBOR from one rank to Record Depot Army H.Qrs Unit of
another is published by which Office of Battalion PBOR
of the following offices? corps of corps
134
cannot be combined with Earned Half Pay Casual
Joining Time availed by a DAD employee Leave Leave Leave
when transferred
135 None
Additional
DOII with a description ACTGA, deals with Additional Composit e Additional
which item of pay and allowances/service Acting Appointm Transfer Terminal
Allowance
matter of respective PBOR? ent Grant Gratuity
Allowance
136
Disciplinar y Prosecutio
proceedin gs n for
DPC findings and gradings will be kept under are criminal
Sealed cover in respect which of the following Under
All the
Suspensio n pending charge is three
Governments? pending
137
DPDOs are functioning under the
administrative control of ? CDA CDA (PD) PCDA (P)
Chennai Meerut Allahabad
138 Both a, b
DPDOs in Southern part of India are under the
administrative control of CDA CDA (PD) PCDA (P) PCDA
Chennai Meerut Allahabad Bengaluru
139
PCDA
(Southern
DPDOs in Southern Region of India are under CDA Command
PCDA CDA
the administrative control of which Secundera )
Bengaluru Chennai
PCDA/CDA bad
140
PCDA/CD A Any of the
three
141 Draft para is raised by ? LAO/RAO DGADS

Drawing of Medicines (prescribed by All Serving All CS (MA) All CGHS
Recognised Hospital for OPD) from CGHS Employee s Beneficiari beneficiari
dispensary is mandatory for es es All the
beneficieries? three
142
Drawings account given in trial balance is Assets side Liabilities
posted on which side of balance sheet? deduct side deduct
entry Liabilities entry
Assets side
side
143
Hyderaba
144 DRDO H.Qrs. is in ? d New Delhi Bengaluru Dehradun
145 DRDO has Minor heads of 6 7 8 9

charts are maintained in PCDA
(O) to watch for the monthly receipt of
Nominal Rolls?
146 Reminder Increment Visual Nominal
Drugs and dressings are issued
147 through voucher in Military Nominal Issue Expense Receipt
DSOP Fund account of Army Officer seconded CDA

to Air Force is maintained by (Funds)
? AFCAO, Meerut PCDA (AF)
New Delhi Dehradun
148 PCDA (O)

Defence Defence Defence Defence
Service Service Service Service
Officers Officers Officers Officers
Pension Provident Private Permanen
Fund Fund Fund t Fund
149 DSOP fund refers to
Daily Travel Detailed Defence Daily Time
System Travel Travel Schedule
Systme System
150 DTS stands for
Duplicate copies of Baby Indents are
151 destroyed after audit 6 months 9 months 3 months One year
Audit
Section/S
ub Office Accounts
Duplicate copy of the MRO is adjusted by
Section
152 Both None

The Doctor Chemist
treating the from where
patient Medicines
The are
During audit of Medical claims under CS(MA) purchased
Patient /
Rules, it is to check that all cash bills have
Govt.
been signed by
employee
153 AMA
Pay as if he
has not gone
on foreign
During Foreign service Subject to the terms Pay in service A or B A or B
of appointment, DA admissible on the basis of foreign which ever which ever
? service is high is Low
154
During suspension, employee is not All the
155 entitled to ? LTC HRA CEA three
During the period of EOL, NPS Contribution Employee Governme nt Both are
is not subscribed? share share subscribe d
156 Both
Controllers (Fys) of DAD are
located alongside major Ordnance and
Clothing Factories?
157 39 44 10 12
During the period of Joining Time, HRA is new station highest of lowest of
payable at the rate of ? the two the two
158 old station

During the period of suspension (1) NPS
subscription need not be paid (2) If employee
requests for recovery for the period of
suspension, it can be recovered (3) Recovery 1 is 1 is
will be based on the entitlements during the correct, 2 wrong, 2 All the All the
period three are three are
and 3 are and 3 are
of suspension? wrong correct
wrong correct
159
During the period of suspension an employee
gets subsistence allowance
of % of pay
160 30 40 50 100
During the period of suspension an
161 employee is not entitled to ? Leave LTC Both None
Cannot be Can be more Can be Can be
more than than the pay given more given more
the pay which he pay in the pay in the
which he would have form of form of
would have drawn had personal Special
drawn had he been pay pay
he been on duty
on duty
During the period of training the pay of

162 Government servant ?
As decided
by
Competen t
Authority
During the period of transit from one post to
Joining
another, DA is calculated on
Pay? Time
163 Higher Lower

During the temporary transfer period, HRA is
admissible at the old duty station rate for
, beyond which No such
rate at the new station is payable? provision
164 180 120 90

During transit of goods through Railways, a
transit loss to the tune of Rs 10000/-
occurred. Railway authorities accepted the
claim partially and Rs 6000/- was recovered.
In this case the loss will be regularised
by CFA competent to sanction?.. None of
these
165 Rs 10000/- Rs 6000/- Rs 4000/-

During which of the following period, Suspensio n
CEA is not admissible for a Government
servant?
166 Dies Non Both None
167 Duties of AO GE are fold 2 3 4 None
decision would mean purchase from an
Indian vendor (including an Indian company
forming joint venture/establishing production
arrangement with OEM) followed by licensed
production/indigenous
Buy & Make
manufacture in the country? Buy & Make
(Indian)
168 Buy Make

production/indigenous Buy & Make
manufacture in the country? Buy & Make
(Indian)
169 Buy Make

Duty of maintaining public fund Commissi
account cash book can be delegated to who oned Officer
among the following?
170 JCO a or b None
Corps of Military
Engineers Engineer
Services
171 E in C is the head of the ? Both None
Each branch of functions both
172 as focal point branch and dealing SBI RBI Both None
place as President thinks fit, but shall

not intervene between its last sitting in one
session and the date appointed for first sitting
in the next
session
173 One year 9 months 6 months 4 months
Each part of the MFAI Report is dived
174 into ???. Sections. 2 3 4 5
Earned leave can be accumulated up No such

175 to days? 240 300 315 limit
Earned Leave can be encashed along

176 with LTC during the entire career 120 days 60 days 300 days 10 days
Earned leave is credited to Leave account of 1st January 1st April and
employee twice in a year on for 15 days each and 1st 1st October
on , ? July Any of the
two
177 None
Earned Leave may be taken at a time
up to days as Leave Preparatory to
Retirement
178 30 120 180 300
Earnest Money Deposits are paid by the Public Fund Cash All the
tenderers into account of the Assignme three
accepting officer? nt
179 Imprest
has right to withhold or withdraw Chief Justice Prime Vice
pension? of Minister President
India
180 President
Earnest Money Deposits forfeited are Recovery of Reduction of
adjusted through MRO and will be accounted expenditu Expenditu
for as to Government? re re Capital Revenue
Receipts Receipts
181
Earnest Money Deposits, Civil Court Deposits Public Fund Governme nt
and Personal Deposits paid into Military Chest Account Treasury
will be deposited Any of the
into ? two a or b
182 None
Executive authority cannot be restored Next Service
without the sanction of higher H.Qrs.
? authority
183 MOD GOI
EDP Centre generates a list of officers retiring
prior to the Retirement and hand over
to Final Settlement Review Group for
necessary action in
PCDA (O) Pune?
184 3 months 6 months one year two years
Electronic Electronic Electronic
Detail Daily Data
Procedure Progress Processing None of
These
185 EDP Stands For

Operative
only if
specificall y
decided so
by the
Operative Disciplinar y
Effect of withholding an increment to which only if it was Authority
the officer had already become entitled on not drawn
the date of the order of penalty is ? for some
reason
Not
186 Operative operative
EL can be availed up to days in
187 one spell normally? 30 120 180 360
Electricity (expenses) when given in trial Profit and Balance Trading Any of the
balance, it will be posted in of loss Sheet Account three
final accounts? account
188
EMD Ranges from to % of
189 the estimated value of goods 2 to 5% 5 to 7% 3 to 4% 6 to 10%
EME workshops are classified in to

190 types? 2 3 4 5
specified banker and not expressed to be Promissor y Currency

payable otherwise than on Note Note
demand?
191 Cheque Bank Note
Emergency Cash Requisition should be signed
by OC of the station or in his absence by an
officer, not below the
rank of ?
192 Colonel Brigadier Captain Major

Emergency Cash Requisitions can be Banking Non-
drawn from by Defence Officers? Treasury Banking
Treasury
193 Both None
Employee who got promotion on
31.12.2017, will get his Annual Increment on 01.01.201 01.07.201 01.01.201 01.07.201
? 8 8 9 9
194
Employee working in region A has to Hindi or
submit representation (if any) related to English
service matters in ?
195 Hindi English None
A or B as A or B as
per their per their
Employees are enrolled as members of the date of next date of
CGEGIS scheme only from 1st January increent joining
every year service
196 1st July

p.,m. are eligible to obtain
treatment in General ward in the empanelled
hospitals
197 47601 63101 47600 63100
Can with
permissio n
of
Competen t
Employees including fresh recruits entitled to Authority Can with
LTC to HT for self alone every year carry permissio n
forward the of
concession? Ministry
198 Can Cannot

or partly originally in Hindi, who write at least
words in Hindi in a year in Region A
become eligible for cash award under
Incentive Scheme for
working in Hindi?
199 10000 20000 25000 30000

Encashment of leave on LTC of PBORs is dealt Transport Ledger Group Central Review
by which section of PAO ation Control Section
(ORs)? Section Section
200
Enforced Recoveries from Contractors from Communi
their Security Deposits will be effected by cation not
PCDA/CDA in required
communication with the ?
201 GE CWE CE
is an agreement between the Standard
Purchaser and the Supplier to supply stores at Agreemen t
specified prices during the
period covered by the contract? Rate Contrat Term Standard
Contract Contract
202
Engineer authorities need not prepare Acceptanc e Administr
detailed designs and specifications until of Necessity ative
is accorded by Competent Approval Go ahead Any of the
Financial Authority? sanction three
203
Engineer Stores Depots are under the
204 Control of ? CWE CE E - in - C GE
Engineering Authorities are not required to Administr Acceptanc e

prepare detailed designs and specifications ative of Necessity
until is Approval Technical All the
given? sanction three
205
Enhancement in contract rates sanctioned by Next higher Army Head
lower CFA will be CFA Quarters
communicated to
206 DGADS GOC in C
Entitlements admissible in the case of Battle
Casualties are governed by
Orders?
207 Separate Special Secret Specific
Entries in Debt Head Registers are
208 posted ? Daily Weekly yearly monthly
Officer/staff working in Regions A' and No such

`B' should be recorded in as provision in
provided in Hindi & OL
Official Language Rules? English Rules
209 Hindi English

when other
leave is
admissible
, but he
applies in
writing for
when no EOL
other leave
is
admissible
EOL is granted to a Government employee

210 ? Both None
when prototype of its successor Obsolesce nt In fructuous
equipment has been formally accepted
211 Obsolete All

Equipment is declared as when Obsolesce nt In fructuous
its required role has disappeared or no use for
any other Role
212 Obsolete All
is responsible for ensuring that the Formation
Field Cashier carries out his duties in Command
accordance with the regulations? er All the
three
213 GOC in C PCDA (O)

Equipment is generally declared as
BER, when estimated cost of repairs exceeds
of replacement cost?
214 0.5 0.25 0.75 0.6
Equivalent officer in Army for Flight
215 Lieutenant in Air Force is Colonel Major Lt. Colonel Captain
Equivalent officer in Army for Lt.

216 Commander in Navy is Colonel Major Lt. Colonel Brigadier
Equivalent officer in Army for Rear Major Lt. Field

217 Admiral in Navy is? General General General Marshal
Equivalent officer in Army for

218 Squadron Leader in Air Force is? Major Lt. Colonel Colonel Brigadier
Equivalent officer in Army for Wing

219 Commander in Air Force is ? Colonel Major Brigadier Lt. Colonel
Erasure/overwriting of an entry in
220 Service book allowed. is is not may be may not
Erroneous Compilation made under any of Deduct Fresh entry

the Deposit head should be readjusted by Entry {(-) (Debit/Cre
? Debit/Cre dit) Any of the
dit} two
221 None
Bank where Main
transactio n Branch in
Error Scrolls in respect of discrepancies will be
Concerne d took the city of Focal Point
prepared by the CDA place CDA Branch
?
222
Deposit works are not charged more than
% of Estimates, while
preparing AEs?
223 1 2 3 5
As per Factories Act, Child means a
224 person who has not completed 14th 15th 18th 21st
and maintaining a technically sound

accounting system in the Departmentalized
Accounts Offices and to prescribe general
principles, systems and form of Government
accounts?
225 C&AG CGA CGDA GASAB

Establishment of MES Inspection
226 House requires the prior approval of CGDA MOD GOI E in C
Estimates Committee of Parlaiment

227 consists of MPs 22 25 27 30
Estimates fall under main

228 categories as far as MES is concerned? 2 3 4 5
Estimates in respect of Defence Research and PCDA (R&D) Directors of

Development Establishments are prepared by New Delhi Labs/Estts
? PcDA/CsD A .
(R&D)
229 CGDA
Estimates of receipts and charges in respect Controller s
of Ordnance Factories organization are of Factory
prepared by the Accounts General PC of A
? Managers Kolkata
230 CGDA
To be
decided in
Every agreement of which the object or each case
consideration is unlawful is ? on merits
231 Void Voidable Valid

Every authority having the power to impose Public Fund Regiment al
and/ or realize a fine shall ensure that the Account fund
money is realized, duly account Any of the
checked and deposited into ? three
232 Treasury
Committee shall hold office for such period,
not exceeding years, from the date of
their nomination as may be specified by the
employer
under SH Act?
233 2 3 4 5
Every officer taken into the payment of PCDA Individual IRLA CDA (O) Regiment
(O) for the first time will be allotted Account account Account Account
Number number Number Number
234
Served in communic
person on ated to him
the by Registered
Governme post
Every order, notice or other process made or nt servant
issued under the CCS (CCA) Rules, 1965 shall
be ?
235 a or b both
Command
ing Officer
of the
unit/Estab
lishment
is responsible for maintenance of All the
Accounts of unit/establishment? three
236 LAO PCDA

Every overpayment to a Govt. Servant must debt owed to Infructuou s
be regarded as to the public and all public expenditu
possible action should be taken re All the
to recover? three
237 Loss
Every promise and every set of Agreemen t
promises, forming the consideration for each
other is ?
238 Contract Promise Tender
Every Regional PCDA/CDA office will have Public Fund Cash
? Account Assignme
nt
239 Both None
240 EXAM 1 2 3 4
241 EXAM 1 1 2 3 4
242 EXAM 2 1 2 3 4
243 EXAM 3 1 2 3 4
244 EXAM L1 1 2 3 4
245 EXAM L2 1 2 3 4
246 EXAM L3 1 2 3 4
is the level at which indents Maximum Minimum Danger Ordering
247 should be placed for replenishing level level level level
248 EXAM L31 1 2 3 4

249 EXAM L32 1 2 3 4
250 EXAM L33 1 2 3 4
251 EXAM L34 1 2 3 4
252 EXAM L35 1 2 3 4
253 EXAM L36 1 2 3 4
254 EXAM L37 1 2 3 4
255 EXAM L38 1 2 3 4
256 EXAM L4 1 2 3 4
257 EXAM L5 1 2 3 4
committed by a party to a contract, or with
his connivance, or by his agent, with intent to
deceive another party thereto of his agent, or Undue All the
to induce him Influence three
to enter into the contract?
258 Coercion Fraud
Examination of Def. exp. with a view to
exploring ways and means of achieving
economy where practicable
is the duty of section?
259 IA O&M Admin All

Defence Services Officers are allowed cash
assignments on treasuries or the Bank all
payments are made by cheques, etc. drawn All the
by officers of three
?
260 DAD DDOs MES
Except in urgent cases, proposals which 31st 15th 30th 15th
require the sanction of GOI December December November November
must reach them by ?
261
deviation in meeting the obligations cast on
the Central Government shall be permissible
without approval of Ministry of Parliamen t Prime
? Finance Minister
262 Cabinet
Except repair of private arms on payment, no
private work of any nature should be
undertaken by EME
workshop without sanction of ? PCDA/CD A
263 MGO QMG DGEME

Except under the orders of , no order of
sanction shall be accepted in audit unless it is
received
from/through sanctioning authority? PCDA/CD A
264 DGADS CGDA GOI

, no order of sanctions shall be
accepted in audit unless it has been received
from or through the
sanctioning authority PCDA/CD A
265 C&AG CGA IFA

Except with the permission of members Addl.
of the establishment are prohibited from CDA/Jt. CDA
applying for
employment elsewhere? PCDA/CD A
266 GO (AN) SAO/AO

Excess expenditure over modified allotments Army Head Local
noticed by CDA should be brought to the Quarters Authoritie s
notice of for
necessary action?
267 CGDA GOC in C

Excess leave availed coming to light at the Special EOL
time of discharge/after retirement will be leave with without pay
regularized by Oi/c Records as pay and and
provided no leave for allowance s allowance s
adjustment is due to them?
Additional Any of the

268 Leave three
specified expenditure, of funds included in a Cash Appropria Re-
primary unit of Assignme tion appropriat
appropriation? nt ion
269 Budget
to be included in the Contracts concluded Central State All the
with which of the following Governme Governme three
PSUs? nt nt
270 Defence
Executive action of GOI shall be Union of
271 expressed to be taken in the name of India President Both None
Accepted Accepted Accepted
tender and tender and tender and
highest the next lowest
Ex-gratia payment will be restricted up to the tender highest tender
limit of difference between the tender
, ?
272 None
Expand BAwith reference to the Tools Basic Basic Business Broad
available on GeM portal? Assessme Analysis Analytics Analysis
nt
273
Armed Actionable Auditable
Forces Form Format Format
Air Force Form Form
Form
274 Expand A.F. Form

Authorize d Army
Marriage Married
Authorize d Army Establish Establish
Medical Medical ment ment
Examiner Education
275 Expand A.M.E?

Army Army Officers Army
Officers Benevolen Officers
Benefit t fund Balancing
fund fund
276 Expand A.O.B. fund None

Aircraft On Army
Ground Ordnance
Army on General Air Officer
Ground i/c Ground
277 Expand A.O.G.

Assistant Additional Army Army
Recruiting Recruiting Record Recruiting
Officer Officer Officer Officer
278 Expand A.R.O.

Army Army Air Security
Service Security Command
Corps Corps Air Service ant
Corps
279 Expand A.S.C

of the Govt. of India is to ensure that
suitable accounts are
maintained by the Defence Services
280 MOD (Fin) CGDA CGA C&AG
Annual
Appropria
Annual Annual tion All the
Audit Accounts Certificate three
Certificate Certificate
281 Expand AAC?

Expand AEC with reference to the Army Army Army
organization of Army? Engineerin Efficiency Education
g Corps Corps Corps
282 None
Articles in
Unservice
able
condition
Expand A-in-U found used in store Arms in Articles in Articles in
283 accounting? Unit Use Unit
Army Army Army Army
Medical Medicine Medical Maintena
Camp Corps Corps nce
Contract
284 Expand AMC?

Annual Annual Annual Annual
Record of Record of Review of Review of
Books Balances Books Balances
285 Expand AROB?

Additional Accepted Authorize d
Tender Note Tender Tender
Note Note
Audit Note
286 Expand AT Note?

Army Army Army
Welfare Welfare Women
Health Housing officers Army
Organizati Organizati on Health Women
on Organizati Health
on Officer
287 Expand AWHO?

Beyond Beyond Broad Brief
Experimen Economic al Expenditu Expenditu
tal Results Repair re Return re Return
288 Expand BER?

Chief Chief Officer Chief of Chief of
Officer Pilot Personnel Project
Project
289 Expand C.O.P
Chief
Certified Central Central Technical
Technical Technical Technical
Examiner of
Equipmen t Examiner Equipmen t
works
290 Expand C.T.E

of the Govt. of India is to Ministry of Defence
ensure that suitable accounts are maintained MOD Finance Minister
by the Defence Services? (Finance)
291 MOD
Central Central Central Central
Administr Appellate Additional Assistant
ative Public Public Public Public
Informatio Informatio n Informatio Informatio
n Officer Officer n Officer n Officer
Expand CAPIO with reference to the RTI Act?
292
Command Chief Central Central
Chief Constructi on Constructi Chief
Engineer Engineer on Engineer
Engineer
293 Expand CCE in CCE (R&D)

Expand CCI with reference to work dealt by Central Central Card Central Centrally
PAO? Control In Index Control Controlled
charge Imprest IRLAs
294
Expand CFL with reference to Laboratories Composit e Civil Food Central Certified
functioning for the food requirements of Food Laborator y Food Food
Defence Services? Laborator Laborator Laborator
y y y
295
Controller
General of
Defence
Controller Productio n Controller
General of General of
Defence Defence
Pensions Personnel
296 Expand CGDP? None

Composit e Composit e Composit e Compensa
Hill Counter Hill Hard tory Hard
Insurgenc y Compensa Climate Climate
Area tory Area Area
Allowance Allowance Allowance
297 Expand CHCA?

Certified Current Issue Cancelled Concurren t
Issue Voucher Issue Issue
Voucher Voucher Voucher
298 Expand CIV
Cash Cash Cash Cash
Monitorin g Managem Managem Monitorin g
Package ent ent Product
Expand CMP with reference to SBI CMP? Package Product
299
Central Corps of Corps of
Military Military Military
Police Police Personnel
300 Expand CMP? None

Cost Contracto rs Commerci
Negotiatio n Network al
Committe e Committe e Negotiatio n
Cost Network Committe
Committe e e
301 Expand CNC?

prepares and monitors Defence Service Departme Finance Dept. of Dept. of
Estimates of the Ministry of Defence? nt of Division of Defence Defence
Defence MOD R&D Productio
n
302
Centre of Central
Centre of Clearance on
Rural Online Real
Real time Real Time
banking time
Exchange Exchange
Exchange Exchange
Expand CORE with reference to CORE
303 Banking?
Complaint s
Portal for
Grievance
Redressal
and
Civilians Central Monitorin g Central
Public Portal for System Public
Grievance Grievance Grievance
Redressal Redressal Redressal
and and and
Monitorin g Monitorin g Monitorin g
System System System
304 Expand CPGRAMS?

Central Central
Recordkee Regularat ory
ping Authority Central Central
Agency Registrati Recovery
on Ageny Agency
305 Expand CRA with reference to NPS?

Credit Certified Current Correct
Receipt Receipt Receipt Receipt
Voucher Voucher Voucher Voucher
306 Expand CRV
Comparati Comparati
ve ve
Statement Statement
of Comparati ve of
Quantities Statement Quotation
of Quality s
All the
307 Expand CSQ? three
Deputy Draft Dedicated
Financial Financial Financial
Advisor Advice Advisor
308 Expand D.F.A None

Defence Defence Deputy Defence
Accounts Accounts Assistant Accounts
Departme Departme nt Director, Departme
nt Electrical for Electronic Electrical nt in the
and s and and field of
Mechanic al Mechanic al Mechanic al Electrical
Engineerin Engineerin Engineerin and
g g g Mechanic al
Engineerin
g
309 Expand DADEME

Accounts Accounts Accounts Accounts
Promotio Placement Pension Payment
n Board Board Board Board
310 Expand DAPB?

Expand DBT with reference to Government Direct Direct Bank Direct All the
Schemes? Benefit Transfer Budget three
Transfer Transfer
311
Expand DCF with reference to the provisions Discounte Determin Derived Described
of DPM? d Cash Flow ed Cash Flow Cash Flow Cash Flow
312
prepares CIV for MT expended in Consignor Train Quarter Consignor Consignee
transit? unit Master LAO unit
313
Defence
Departme
ntal Defence Distribute d
Procedure Developm Data
ent Plan Processing
314 Expand DDP? None

Director Draft Gazette Draft Draft
General Notificatio n General Governme
Naval Notificatio n nt
Establish Notificatio
ment n
315 Expand DGN?
Defence Defence
Managem Monetary
ent System Date wise settlemen t Daily Main
Monthly
Scrolls
Statement
316 Expand DMS

Defence Defence Defence
Procurem Procurem Purchase
Defence ent ent Managem
Purchase Manual Managem ent
Manual ent
317 Expand DPM?

Departme Defence Defence Developm
ntarlly Related Research ent Related
Related Standing Standing Standing
Standing Committe e Committe e Committe
Committe e
e
Expand DRSC with reference to the
318 Committees of Parliament?
Emergenc y Emergenc y Emergenc y Expenditu
Cash Credit Cash re Cash
Requisitio Requisitio Receipt Receipt
n n
319 Expand ECR

Electronic Electronic Electronic Electronic
Clearing Credit Clearing Credit
Service System Stage Service
320 Expand ECS?

Expand ERV with reference to provisions of Exchange Exchange Emergenc y Effetive
DPM? Rate Rate Rate Rate
Value Variation Variation Variation
321
Earnest Engineer Engineer
Money Stores Depot Security
Security Deposit
Deposit
322 Expand ESD None

Family Final
Allotment Allotment
Money Money Fictitious
Order Order Adjustme
nt Memo
323 Expand FAMO None
Services & Ministry of Defence (Civil)-
Receipts and Charges annually each
year?
324 CGA DGADS CGDA FADS
Field Field Field Field
training in Instructio ns Imprest Imprest
practical on Payments Payment Procedure s
Institution s out of Instructio ns and
Imprest Instructio
ns
325 Expand FIPI?

Final Pay of First Pay of Final Full Pay
Commissi Commissi Settlemen t Commissi
oned oned Service Pay of oned
Service Certificate Commissi Service
Certificate oned Certificate
Certificate
326 Expand FPCSC?

Financial Fiscal Functional
Responsib Responsib Responsib
ility and ility and ility and
Budget Budget Budget
Managem Managem Managem
ent ent ent
327 Expand FRBM in the FRBM Act? None

Family Family Final Final
Station Settlemen t Settlemen t Settlemen t
Money Money Order Money Main Office
Expand FSMO in the context of PAO work? Order Order
328
Treasury Treasury Treasury Treasury
Cash Consolidat Chest Chest
Receipt ed Receipt Report Receipt
329 Expand FTCR?

Treasure Treasure Treasure Treasure
Cash Chest Cash Chest
Receipt Receipt Requisitio Requisitio
n n
330 Expand FTCR?
General General Governme
Power of Promissor y nt
Attorney Note Promissor All the
Note y Note three
331 Expand G.P. Note

Governme nt Governme
Accountin g nt Accounts
Standards and Audit
Advisory Standards
Board Advisory
Governme Board
nt Audit
Standards
Advisory
Board
332 Expand GASAB? None

Governme Governme nt Governme
nt Business Banking nt Banking
Software Software System
Solution Solution Software
333 Expand GBSS? None

Governme General e- Governme Governme
nt e- Market Place nt e- nt e-
Market Managem Material
Place ent Place
334 Expand GeM

335 Bihar kis kshetra mein aata hai ? North South East West
represents the minimum quantity Maximum Minimum Danger Ordering
above which stocks should level level level level
not be held at any time?
336
Governme Governme nt Guarantee
nt electronic d electronic
electronic payment payment
payment Gateway Gateway
Guarantee General
electronic
payment
Gateway
337 Expand GePG?

General General General General
Command Control in Command Chief in
ing in Chief in Control Command
Chief
338 Expand GOC - in - C

Goods and
Services
General Tax Goods Sales All the
Sales Tax Tax three
339 Expand GST?

Huge High Level Human
Records Records Resource
Human Managem Managem Managem
Resource ent System ent System ent System
Managem
ent Study
Expand H.R.M.S. with reference to PAOs and
340 PBORs?
Indian Indian Imprest Indian
Military Mission Money Medical
service Supplies supplies Service
341 Expand I.M.S.
Indian Indian Indian Civil Indian Civil
Central Central Administr Accounts
Administr Accounts ative Service
ative Service Service
Service
342 Expand ICAS?
Integrated Internal Important Integrated

Financial Financial Financial Functional
Advisor Advisor Advisor Advisor
343 Expand IFA

Immovabl e Initial Individual Informatio
Property Property Property n and Public
Expand IPR in the context of CCS conduct Return Return Return Relation
rules?
344
Internatio Indian Supply Integrated Inter
nal Supply Mission Services Service
Mission Mission Managem
ent
345 Expand ISM

Expand JRI with reference to Credit Joint Joint Receipt Joint Joint
verification of High value Imported and Receipts & Inspection Reference s Receipt
Indigenous Stores? Issues and Intimation
issues
346
scrolls are received along with DMROs All the
from Focal point branches in three
Accounts Section of PCDA/CDA office?
347 Error Debit Credit
Local Local Audit Last Audit
Audit Completio Completio n
Certificate n Last Audit
Certificate
348 Expand LAC?

Completio n Confidenti al Correctne ss Clearance
Report Report Report Report
349 Expand LACR: Local Audit

Local Audit Local Audit
Clearance Completio n
Report Report Last Audit Last Audit
Report Report
350 Expand LACR?

Local Audit Local Audit Local Audit Local Audit
Party Power Person Programm
e
351 Expand LAP

Last Lowest Least Local
Purchase Purchase Purchase Purchase
Price Price Price Price
352 Expand LPP?
Legal Lowest Leave Leave
Records Ration Ration Records
Allowance Allowance Allowance Allowance
353 Expand LRA?

Limited Lowest Limited Lowest
Tender Tender Tender Tender
Enquiry Enquiry Entry Entry
354 Expand LTE?
Maximum Maximum Minimum Minimum
Retail Price Retention Reserve Required
Expand M.R.P. with reference to Disposal of Price Price price
asset?
355
Military Military
Treasury Transport
Remittanc Mid Term Receipt
e Report
356 Expand M.T.R None

Monthly Major Minor
Expenditu Expenditu re Expenditu
re Return/Re re
Return/Re port Return/Re
port port
357 Expand MER? None

the Paid cheques from Focal point branches in All the
Accounts Section of three
PCDA/CDA office?
Nursing Naval National
Service Service Service
359 Expand MNS? None
Nominal National Natural
Fund Fund Fund
Transfer Transfer Transfer
360 Expand NEFT? None

Notice Notice of Notice Notice
inviting indication of including inquiry
Tender tender Tender Tender
361 Expand NIT?

Not in New item of
Vocabular y inventory
Not in Next in
inventory Inventory
362 Expand NIV with reference to Stores?

Original Options for Objectives
Equipmen t Equipmen t of
Manufact Manufact Equipmen t
urer urer Manufact
uring
363 Expand OEM? None
Private Personnel Public Pay

Expand P.O.R. in the context of IRLAs of Air
Occurrenc e Occurrenc e Occurrenc e Occurrenc e
Force Personnel?
Reports Reports Reports Reports
364
Printed Price Price Plant
Rate Book Record Book Reserved Record
Book Book
365 Expand P.R.B. (used generally in MES)
Public Audit Public Parliamen
Committe e Accounts tary Audit
Committe e Committe e Proprietar y
Expand PAC with reference to C&AG report? Article
Certificate
366
Pension
Enhancem
Permanen t ent Authority Pensioner Pending
Expand PEA with reference to Pension
Effective Efficiency Enquiry
Regulations?
Award Award Award
367
Public Public Funds Public Public
Financial Managem Financial Funds
Managem ent Maintena Maintena
ent System nce nce
368 Expand PFMS?

shall carry out an annual review of the
compliance of the provisions of the Act and
the rules made there All the
under by the Central Government three
369 CGA C&AG CGDA
Personal Pay Particular Pay

Informatio Informatio n Individual Individual
n Record Record Running Running
Master Master Master Master
370 Expand PIRM with reference to PAO work?

Procurem Price Purchase
ent Negotiatio n Negotiatio n
Negotiatio n Committe committe
Private Net Committe e e
work e
Committe e
371 Expand PNC?

Peace Or
War
Prisoners of Pensioner s Establish All the
war of war ment three
372 Expand POW?

Personal Pension Pension Pay and
Pension Process Payment Pension
Order Order Order Order
373 Expand PPO?
Perspectiv e Preferenti al
Procurem Procurem
ent Plan Perpetual Priority ent Plan
Procurem Procurem
ent Plan ent Plan
374 Expand PPP

Performa
nce
oriented
Priority Perspectiv e Procurem Public
Expand PPP with reference to the provisions
Procurem Procurem ent Plan Private
of Performance and Outcome Budget?
ent Plan ent Plan Partnershi p
375
Expand PSO with reference to Army/Navy/Air Personal Private Staff Public Staff Principal
Head Quarters? Staff Officer Officer Staff
Officer Officer
376
Price Value Priced Primary Payment
Rate Vocabular Value Value
y Rate Rate Rate
377 Expand PV Rate
Rigorous Report on
Imprison Irregularit y
Recruit ment Recruit
Individual Index
378 Expand R.I.?

Expand RC Officers with reference to work Recently Reserve Regiment al Regular
related to PCDA (O)? i.e. officers Commissi Commissi Commissi Commissi
oned oned oned oned
379
of the compliance of the provisions of the
FRBM Act and the rules made there under by
the Central All the
Government? three
380 C&AG CGA CGDA

Reference Reference Request Request
for for proposal for for proposal
Purchase Purchase
381 Expand RFP?
Recoverab Reserve Reserve Recoverab
le Grading Guiding Grading le Guiding
Expand RGP in the context of sale of scrap?
382
Repairs Returned Returned Returned
Store Sub Store Sub Store Store
Expand RSSD with reference to Depots of Depot Depot Supply Servicing
Indian Army? Depot Depot
383
Real Time
Governme
nt
Real Time Real Time Settlemen t
Gross General
Settlemen t Settlemen t
384 Expand RTGS None

Remount
and
Returned Returned Veterinary
Reserve
Vehicles Vehicles Corps
Vehicles Cell
Condition Catalogue
385 Expand RVC?

Study on Systemati c Scales of Standard
Requirem Research Rations and Requirem
ents of Stores Supplies ents
systems &Scales
386 Expand S.R.S.?

Separate Statement of Systemati c Single
Budget Budget Budget Budget
Expand SBE with reference to Performance Estimate Estimate Estimate Estimate
and Outcome Budget?
387
Statement of
Commerci al
Transactio Statement Statement
Statement ns
of of Central
of Central
Commerci Transactio
Taxes
al Taxes ns
388 Expand SCT?

Expand SL Officers with reference to work Sick List Special Special List Special
related to PCDA (O)? Officers Liaison Officers Level
Officers Officers
389
Standard Schedule of
Schedule of Standard
Rates Standard Star Rates All the
Rates three
390 Expand SSR

% of Basic pay + DA is recovered as
subscription under NPS
from the pay of employee?
391 20 15 10 6
Station Station Station Senior
Transport Technical Treasury Technical
392 Expand STO?
Turn Turn Account Transactio n Transactio n
Around Time Accountin Analysis
Expand TAT in the context of SBI CMP (Cash Time g Time Time
Management Product)?
393
Tax Deducion
by Service
Tax Provider Tax
All the
Deduction Deduction
three
at Source Service
394 Expand TDS?

Technical Tender
Examinati Examinati
on on
Technical Tender Committe e Committe e
Evaluation Evaluation
Committe e Committe e
395 Expand TEC?

Treatment of
Reference
Expand TOR wth reference to procurements Terms of Tenure of All the
defined under GFR? Reference Reference three
396
Purchase Procurem Price Practice
Committe e ent Committe e Committe e
Committe
e
397 Expand TPC?

Technical Technical Technical Technical
Training Training and Training Training
and Infrastruct and and
Instructio ure Informatio Institution
nal Equipmen n Technolog al
Equipmen t Grant y Equipmen Equipmen
t Grant t Grant t Grant
398 Expand TTIEG?

Expand UA with reference to the provisions of Urban Area Urban Urban
HRA? Aglomerat Arrangem
ion ent
399 None
War Establish War
ment Tables Emergenc y
War War Transactio
Equipmen t Emergenc y ns
Tables Tables
400 Expand W.E.T

Ways and
Means
Ways and Accountin Ways and
Expand WMA (A mechanism used by RBI All the
Means g Means
under its Credit Policy) three
Advances Audit
401
Auditors' grade are filled by promotion
of Clerks according to seniority subject to
fitness
402 80 50 25 10
control against budget provisions by various
administrative and excecutive authorities
subordinate to government of india is called locally centrally expenditu
controlled controlled
re heads
? heads heads
403 RDR heads

expenditure heads whichj represents locally centrally expenditu
obligatory charges and unavoidable controlled controlled re heads
commitments are called ? heads heads
404 RDR heads
is partly
met by the
State
Governme
nt and
partly out of
Defence
is met by Service
is met by the the State
Ministry Estimates
Governme
of HRD
nt
is met by
405 Expenditure of NCC ? MOD
Non
Recurring
Expenditure of occasional character is known Charges All the
Honorariu m
as ? three
406 Fee
Expenditure of Public Money not Governme C&AG of
authorized by Rules and orders requires the nt of India India
sanction of
407 CGA MoD
Expenditure of public money which is PCDA/CD A Govt. of
not authorised by regulations requires the India
sanction of???..
408 C&AG CGDA
Any of the
two subject
to
availability
Expenditure on account of outsourcing of of funds
Office
services under Contract (Due to shortage Pay &
Contingen
against authorized strength) is booked to Allowance s
cies
head?
409 None
Expenditure on Engineer Services required for
the Army is charged as Military Engineer
Services Expenditure
under Head?
410 MES Army Sub Detailed

required for the Navy is charged as Military
Engineer Services Expenditure
under the Head?
411 Army MES Navy None
Expenditure on planting and maintenance of Public fund Regiment al
trees shall be met fund 25% : 75%
from by the unit? by a, b
412 50% each
an be defined as index numbers of the Profit-
movements of the various financial items in Volume Ratio
the financial Liquidity
statements for a number of periods? Trend Ratio Currnt Ratio
Ratio
413
Expenditure on printing of question
papers for Army Educational organization is
met out of ?
414 ATG TTG ETG TTIEG
which have a life of
years or more is debitable to Capital Budget
415 5 7 10 25
Expenditure on vehicles irrespective of cost Decided in
and life shall be treated as ? each case
416 Revenue Capital Both 50%

Expenditure other than falling under specific Miscellan Local Additional Fresh
category of Pay & All.,leave salary, pensions, eous Expenditu re Expenditu Expenditu
contingency, grants Expenditu re re
in aid, works etc. is known as re
417
Expenditure other than pay & allces. , leave Fresh Additional Local Miscellan
salary, pensions, contingencies, grants in aid, Expenditu Expenditu re Expenditu eous
contributions, works, T & re re Expenditu
P etc. is known as ? re
418
Fresh Additional Extra Unauthori
Expenditu Expenditu re Expenditu zed
Expenditure which the budget cannot be held re re Expenditu
to cover is known as re
419
Ex-servicemen Contributory Health 30.12.200 01.01.200 01.04.200 01.01.200
420 Scheme (ECHS) came into force w.e.f. 2 3 3 6
Extension of Delivery period, Post Tender
waiving/imposing of Liquidated Damages and Contractu al Evaluation
risk purchases are covered under stage of Monitorin Expenditu re Negotiatio n Acceptanc e
IFA g Angle
of Necessity
concept? Sanction
421
Extensions of Delivery Period beyond the Next higher
prescribed period would require CFA
sanction of the ?
422 AFHQrs MOD GOI
Amendme nt Fresh
to contract Contract
Extention of time to a contractor is granted Deviation Agreemen Any of the
through order t three
423
includes the presentation of Financial Cost Cost
information derived from Costing records for Accountin g Accountin g Accountan
the purpose of managerial cy
decision making.
424 Costing
Facility of Air Travel for LTC is
425 admissible from level only? 9 8 7 6
Factories Act came into force w.e.f. 23.09.194 01.01.194 01.04.194 23.09.194
426 ? 8 9 9 9
groups, but each group should complete its

return journey within
months from the date of its
outward journey under LTC?
427 12 9 6 3
family of deceased employee @
% of Last Pay drawn by the government
servant?
428 50 40 30 25
only for the only for the
dependen dependen ts
ts of the on family
deceased pensioner
CGHS s
beneficiar A or B
y whichever
is opted by
them
429 Family pensioners can avail CGHS facility for Both

Fee to be enclosed(if not exempted)
430 alongwith an RTI Application Rs.5 Rs.10 Rs.12 Rs.15
Fees under RTI Act should not be accepted if Indian Postal Demand
received in the form of Order Draft
?
431 Cash None
Fees under RTI Act need should not be Indian Demand
accepted if received in the form of Postal Order Draft
?
432 Cash None
manipulations in accounts unless an actual Observati
loss has occurred are classified on
as
433 Objection MFAI None
Field cashier can draw funds from Regional Either of
434 which of the following sources? CDA PCDA (O) a, b None
is a quantitative record of Stores All the

receits, issues and closing balances of item of Ledger three
stores.
435 Bin Card EOQ
Field Cashier submits his cash account Fortnightl
436 to PCDA (O) on basis? Daily Weekly y Monthly
Formation
/Divisional
Command Chief of
ers Army Staff
437 Field Cashiers are appointed by PCDA(O) MoD

Field Imprest account is closed on
438 basis? Daily weekly monthly yearly
Field Imprest Holder can draw funds from Nearest Field Cashier
? Regional
CDA
439 a or b PCDA (O)
Field Imprest Holder should be an officer of Junior
not below the rank of Commissi
in general? oned
Officer
440 Major Captain Lt. Col

Field Imprest Holder will ordinarily be a
military officer not below the rank of
?
441 Colonel Lt. Col Major Captain
Field Park Coys, Workshop and Park Corps of
Coys and Docks Operating Coys etc function Engineers
under which corps of Army?
442 EME AOC MES
Field Security Sections work under Intelligenc
443 Corps in Army EME AOC e Artillery
Figures on account of loss of animals
(otherthan MF)for inclusion in Appropriation
Accounts are obtained
by CGDA from Army HQrs PCsDA/Cs DA LAOs/RAO All the
s three
444
File numbers are controlled through a register Register of Register of Register of Nonw of
called records registers Files the above
445
Capital cost of works which are non None.
productive in nature is met from Should not
as a general rule? be
incurred
446 Capital Revenue A or B

personnel paid by PAO (ORs) President's Regional CDA
Body Guard, New CDA of PCDA New (Funds)
Delhi? the PAO Delhi Meerut
447 PAO itself
Effective writing involves careful choice of
words, their organisation in correct order in
formation as
well as cohesive composition of ---------
.
448 Paragraph Sentences words letters
Final bills up to what amount can be
449 pre audited by AO GE posted in GE Rs. 2 lakh Rs. 5 lakh Rs. 8 lakh Rs. 10 lakh
Regular
Issue
Final issues to outstations will be made on Vouchers Nominal Convoy Any of the
? Vouchers Notes three
450
Finance Accounts of GoI is prepared None of
451 by.. CGDA C&AG CGA these
Any of the
three, but
financial
year
accounts
are
supposed to
be
submitted
to
Governme
nt
authoritie
s
Financial accounts are supposed to be Calendar Any 12

452 maintained on basis? year financial year months
Financial Advice rendered by Controllers is of Originatin g, Original, Short term,
two types. What are the two? Respondin Respondin g Long term
g
Major, Minor
453
Originatin g Original & Short Term
& Respondin g & Long
Financial Advice rendered by Controllers is of Respondin Major & Term
two types???? g Minor
454
Financial advice rendered by PCDA
455 Main office IA cell is of how many 1 2 3 No limit
Financial powers of of the

456 following types? Inherent Delegated Both None
Financial powers of CFAs are All the

457 prescribed in ? DPM DPP DFPDS three
meaning of words will be All the

458 adopted in interpretation of orders? Indirect Dictionary Relevant three
Financial review of accounts of Military Farm

is mentioned in which section of
Appropriation Accounts of
Defence services?
459 Section 5 Section 2 Section 6 Section 4

Financial Up gradation under MACP scheme
can be granted to a PBOR if he is stagnated
for a period of years
in a grade?
460 12 10 8 6
Financial up-gradations under ACP Promotio nal
scheme have to be given in the hierarchy of Posts
?
461 Pay Scales Both None
Financing of premiums up to
Life Insurance Policies is allowed from DSOP
Fund in respect of each officer?
462 4 3 2 1
Floppy Flash
463 Find odd man out Monitor Disk Hard Disk drive
Reporting Reviewing Inquiry

Officer Officer Officer
464 Find the odd man out? None

Sanction Major Local Audit -
Audit- Audit- Central
Internal Expenditu re Minor Audit Audit
Audit-Test Audit
Audit
465 Find the odd one out.

First component of CDA (O) Account Number Single Digit Two digits Three digits
is represented by ? Number Number number
466 Alphabets
Account Task Number
Number of dealing with
First component of CDA (O) Account Number Army his
Officer IRLA Ledger wing Check Alpha
represents ?
467
Calendar
31 Dec
year 2014
2013 (one
up to 30
day) December
First occasion for LTC in case of Fresh Calendar Calendar
468 Recruits, who join on 31.12.2012 year 2013 year 2012
means any person appointed or acting
as the representative of another person for
the purpose of carrying on such other manager
person's trade or business as defined in subordina
Workmen's Compensation Act? te to an
employer
Managing
469 agent Both None
employer
Managing
470 agent Both None
Fiscal deficit is supposed to be brought down
to not more than %of GDP by 31st day
of March, 2021 as framed
under FRBM Rules?
471 5 4 3 2
TA
personnel
not covered
Fixed Medical Allowance is admissible to who under ECHS
among the following retired service
personnel?
Nepal All the
472 Domicile DSC threeD
Fixing of Revenue Stamp is mandatory
473 for transactions above?.. Rs 1 Lakh Rs 2 Lakhs Rs 50000/- Rs 5000/-
Flag Officer Commanding in Chief of Viskhapat Trivendru

474 Eastern Command is in ? nam Kolkata Chennai m
Both
numbers
and
Flags in a file are generally indicated using alphabets
475 Numbers Alphabets None

Fluctuating charges such as TA/DA etc., for
which no scales are laid are calculated w.r.to
average expenditure
of the previous _years in BEs?
476 2 3 5 10
Flying Allowance is admissible concurrently Strategic
with which of the following Allowances in Force
respect of Allowance Siachen
Army Officers? Allowance
477 Both None

March
suppleme
Focal Point Branch will segregate from 1st March ntary
March Correction
April all transactions pertaining to previous suppleme
Suppleme (Manual)
years and report the same as ntary
ntary
from 1st to 15th April? Correction
March
478 Residual
Focal Point Branches have been introduced in
the Ministry of Defence 01.01.199 01.04.199 01.07.199 01.10.199
with effect from ? 3 3 3 3
479
off on expense vouchers as unavoidable,
whether chargeable to the State or to an
individual will be priced at the of General
Payment Highest of
the farm Supply
Issue Rate the three
concerned?
480 Free Issue
means bringing together two
documents which are supposed to be
facsimile copies, one of the other, to
ensure that they are in fact, identical.
481 Casting Linking Totaling Pairing

For 100% disability, Constant
482 Attendant Allowance is payable @ 3250 6750 9000 10000
For accounting purposes the Capital assets in

a factory are classified under
main heads
483 5 4 3 2
Date on
which officer
starts
drawing the
relevant
For allotment of Quarters of Type IV, pay Date of
Date of Date of
is considered as the crucial date in joining the
Applicatio n Birth
respect of Government Servants? service
484
He should be Successful
within 80% ly complete
of strength d probation
of auditors wherever
authorize d prescribed
for the in that
He should dept. grade
have at
least 6
years of
service as
Auditor
For an individual to be considered to the

485 posts of Senior Auditor All
For an office opening at 9:30 a.m. The letter A
will be added to L in the
Attendance Register at what time?
486 0.40625 0.416667 0.427083 0.4375
For APAR, the Reviewining officer in Jt/Addl.
487 case of MTS is.. AAO AO/SAO GO CDA
For audit enfacement purpose LAO will use Only Blue Only Red ink Only Green Any colour
ink ink
488
Capital Major
works, Capital
Other works works, Low
and budgeted
maintena capital Authorize d
For Budgetary Purposes, works services are nce services Major works, works works,
divided in to the following two categories by
Minor works Special
MES?
works
489
Capital
works,
Other works
and
Authorize d Ordinary Major Maintena
For budgetary purposes, Works services by nce
works and works and
MES are divided in to works and services
Special Minor
? Special works
works works
490
while preparing Pension Budget, whose pay is
taken as mean in respect
of Army Officers?
491 Major Lt. Colonel Colonel Brigadier
Nearest Regional PCDA All the
PCDA/CD PCsDA/CD (Navy) three
A A Mumbai
492 provides funds to ships?
while preparing Pension Budget, whose pay is Senior
taken as mean in respect Auditor
of Civilians?
493 ACDA AAO UDC
while preparing Pension Budget, whose pay is Nb. Subedar
of PBORs?
494 Subedar Havaldar Naik
For capital outlay provided otherwise, interest Departme Departme nt
shall be charged at the average rate of nt of of Expenditu
interest determined Economic re
each year by MOF? Affairs
495 Both None

For Defence transactions at Non-bank bimonthly
Treasuries, paid vouchers and M.R.Os along on the 11th,
with Schedules of payments and receipts will Monthly by last of the
be sent to PCDA/CDA 11th of following
concerned following month
month
496 Daily Weekly

For defining capital items the life of
497 the item should be more than 5 3 7 2
For Divyang children, CEA/HS is payable at one and No such

rate of normal amount half time provision
admissible?
498 Double Triple rate
TPTA is admissible at rate of + DA in the
cities other than higher TPTA
cities per month
499 1350 1800 900 3600
For Employees of pay level 1 and 2
higher TPTA cities per month
500 1350 1800 900 3600
50% of 50% of the
piece- work average
profit piece- work
earned by profit earned
the workers by the piece-
in the workers in
relevant the whole
productio factory
n section
For essential maintenance workers attached A or B A or B

to Production Section of OF, Incentive bonus whichever whichever
501 is payable at ? is less is more
For good drafting A. One should know the A is True A is False
facts thoroughly and B.should always use and B is and B is
tough and False True
complicated words. True or False?
502 TRUE FALSE

Ration Returns are prepared Temporar
503 for rations issued to troops moving by y Train Transport Special
5 and below Expenditure up to
Rs. can be reimbursed on account
of taxi charges in respect of local journey on No such
duty per day? limit
504 338 225 113

For Government servants in Pay levels 5 and
below Rs. can be reimbursed on account
of stay in
hotel/guest house per day?
505 4500 2250 750 450

6 to 8 Expenditure up to Rs. can be
reimbursed on account of taxi charges in
respect of local journey on No such
duty per day? limit
506 338 225 113

6 to 8 Rs. can be reimbursed on account
of stay in hotel/guest house
per day?
507 7500 4500 2250 750
For imposing minor penalties under
Rule of CCS (CCA) Rules, 1965 will be
applied.
508 10 16 14 15
Sanction of
competen t
authority
For incurring expenditure of public money, Provision of
Both A & B None of
which of the following is required? fund these
509
GE/Head of
MES
For Leave, Discipline, APAR, AAO GE reports formation All the
PCDA/CD A
to ? three
510 RAO/LAO
GE/Head of
MES
For Leave, Discipline, APAR, AO GE reports to formation All the
PCDA/CD A
? three
511 RAO/LAO
For non compliance of the provisions of act, No such
Penalty @ per day can be limit
imposed on the public authorities?
512 20 250 25000
days of EOL is admissible for the whole
tenure, if the tenure is one to
five years?
513 0 60 90 100
expressed in arithmetical terms, between
figures which have a cause and effect
relationship or which are interconnected with
each other in Accountin g
some other manner?
514 Trend Both None

For Officers appointed on Contract,
days of EOL is admissible if the tenure is
up to one year?
515 0 30 60 90
For officers in Pay levels 12 and 13 Rs.
can be reimbursed on account of stay in
516 7500 4500 2250 750
Expenditure up to can be reimbursed on
account of taxi charges in respect of local
journey on duty per No such
day? limit
517 50 KMs 25 KMs Rs. 338

can be reimbursed on account of food
bills per day?
518 1500 1200 1000 900
day? limit
519 50 KMs 25 KMs Rs. 338

For officers in Pay levels 14 and above Rs.
can be reimbursed on
account of food bills per day?
520 1500 1200 1000 900
Rs. can be reimbursed on
account of stay in hotel/guest house per day?
521 7500 4500 2250 750

above Rs. can be reimbursed on account
per day?
522 7500 4500 2250 750
Expenditure up to Rs. can be reimbursed
on account of taxi charges in respect of local
day? limit
523 338 225 113

For officers in Pay levels 9 to 11 Rs.
can be reimbursed on account of
food bills per day?
524 1500 1200 1000 900
Ratios can be defined as index
numbers of the movements of the various
financial items in the financial
statements for a number of periods. Profitabilit y Accountin g
525 Trend Turn over

For officers whose pay in civil post is fixed pay actually
without taking into account his entire drawn
pension, the DA will be based entire basic pension +
on the ? pay pay
526 pension
Hospital From the
where local market
treatment is and
taken and reimburse d
reimburse
CGHS d
Dispensar y
concerned
For OPD treatment, beneficiaries should get

527 the medicines from All of these
Hospital Any
where Registered
For Out patient treatment in empanelled treatment Medical
hospital CGHS beneficiary can obtain CGHS
taken Dispensar y shop
medicines from ?
528 A or B
For passing requisition on account of Full Powers
advance of TA/DA, passing powers of AAO is
up to ?
529 25000 100000 500000
Hotel/Guest House per day is admissible up to
Rs. during
official tour?
530 450 750 2250 4500
For Pay level 1 to 5 Food bill per day is
admissible up to Rs. during
Official Tour?
531 500 800 900 1000
charges within the city per day is
admissible up to Rs. during Official
Tour?
532 113 225 338 500
For Pay level 12 and 13 Food bill per
day is admissible up to Rs. during
Official Tour?
533 1000 1200 1500 1800
Reimbursement of Hotel/Guest House per No such
day is admissible up to Rs. limit
during official tour?
534 2250 4500 7500
charges within the city per day is admissible As per
up to during Official actual
Tour?
535 Rs. 500/- 100 KMs 50 KMs
represents the minimum Maximum Minimum Danger Ordering
536 quantity of stock that should be held level level level level
Reimbursement of Hotel/Guest House No such

per day is admissible up to Rs. during limit
official tour?
537 2250 4500 7500
For Pay level 14 and above Taxi (AC) charges
for travel within the city per day is admissible
up to Rs. As per
during Official Tour? actual
538 338 500 225

For Pay level 14 and aboveFood bill per day is
admissible up to Rs.
during Official Tour?
539 1000 1200 1500 1800
Hotel/Guest House per day is
admissible up to Rs. during official
tour?
540 500 750 2250 4500
Tour?
541 500 800 900 1000
Tour?
542 113 225 338 500
For pay level 8 officer, Hotel charges
are payable at Rs. per day in the case of
Class 'X' City?
543 2250 1500 1200 1000
of Hotel/Guest House per day is admissible up
to Rs. during
official tour?
544 2250 4500 750 3000
Official Tour?
545 1000 1200 900 1500
For Pay level 9 to 11 Taxi (AC) charges within Not
the city per day is admissible up Admissibl
to during Official Tour? e
546 338 500 225
shall have right of audience in all Standing Attorney Any All the
courts in the territory of India? Councel General Advocate three
547
charges within the city per day is Not
admissible up to Rs. during Official Admissibl e
Tour?
548 338 500 225
For prices quoted in foreign currency the rate date of date date of date of
of conversion into INR should be the one submissio n ofopening concludin g issue of
prevalent on of the the price the supply
tender bid contract order
549
For processing of works which
550 book/manual is referred? DPM DPP DFP DWP
For procurement proposals costing more than No such

Advertised Tender rule
Enquiry is a must?
551 25 lakhs 2.5 Lakhs 25000
For procurements valuing more than Rs. 25 Open Limited Single Proprietar y
lakhs the preferred mode of Tender Tender Tender enquiry
bidding is: Enquiry Enquiry Enquiry
552
For repeat order the order should be placed
within months from
the date of last supply order
553 3 months 4 months 6 months 1 year
For service personnel treatment in civil Nearest MH Unit where
hospitals, where reciprocal arrangements are of the civil the person
made, Civil Accounts Officer will raise debit hospital Nearest MH is serving
against ? to the Unit
554 CDA
For stay in Class X cities, the ceiling of
Reimbursement of Hotel charges for all
employees up to level 8 would be None of
Rs per day. these
555 Rs 1000 Rs 1200 Rs 1500

For Temporary officials, EOL can
556 be granted on one occasion? 180 120 60 30
For Territorial Army offices Increment is 6 months

granted on completion of of embodied continuou s
service? service
557 365 days Both None

Casting of entries in clothing card
558 comprises of % of entries. 25 50 75 100
% of service books are supposed to

be audited by LAO in a
year to complete the audit cycle?
559 5 10 20 25
For the days of on tour, DA is Restricted
admissible? Holiday
560 Leave Both None

For the grant of first rate of GS Pay, the NCO
has not incurred more than one red ink entry
in his conduct sheet during years preceding
the date
from which it is granted?
561 5 4 3 2
If asked by
the
For the officer of pay level 8, when Hotel Competen t
charges are paid at a higher rate on account Authority If asked by
Audit
of 'X' class city, is production of
Authoritie s
vouchers required?
562 Yes No
For the purpose of Cash Inspection,
563 units fall under categories? Four Three Two One
For the purpose of Counting of past service in Regional

the case of PBORs, the same need to be sent CDA of the
to for necessary action? CDA concerned
PCDA (P) (Army) PAO CDA (PD)
Allahabad Meerut Meerut
564
For the purpose of determination of the fees
of the arbitral tribunal and the manner of its
payment to the arbitral tribunal, the Parties Arbitratio n Any of the
may frame concerned Tribunal three
such rules as may be necessary?
565 High Court
For the purpose of food bills, if absence from
H.Qrs. Is 6 to 12 hours % of amount as
per
entitlement is admissible for that day?
566 0 50 70 100
H.Qrs. Is less than 6 hours % of amount
as per
567 0 30 50 70
H.Qrs. Is12 to 24 hours % of amount as
per
568 0 50 70 100
copies of Loss statement is
569 prepared by Army units and 3 4 5 6
For the purpose of HRA, cities/towns
570 have been classified into how many 3 - A, B, C 3 - X, Y, Z 2 - A, B 2 - X, Y
For the purpose of recovery of Income Tax, accounted

arrears of salary are deemed to be the salary for by IT
on the date on which they are ? authoritie s
571 Received fell due claimed

months strength returns of Officers in each One month
half year are selected by Wing
Officer?
572 2 months 3 months None
For the purpose of Sec 3-C of these rule
sexual harassment includes such unwelcome
sexually determined behavior whether
directly or otherwise as:- Physical Demand or Sexually
contact as request for colored
advances sexual favors remarks
573 All of these

For transferring vehicles from one Station PCDA/CD A Army HQrs Ministry
Army unit to another whose orders are Command of Defence
required? er
574
For transferring vehicles from one unit to Station PCDA/CD A Army H.Qrs. Ministry
another whose orders are required Command of Defence
er
575
For transportation of luggage on account of
transfer, kgs of luggage can be admitted
for officers of
pay level 12 & above ?
576 1500 3000 6000 No limit

account of transfer, kgs of luggage can
be admitted for officers of
pay level 8 ?
577 1500 3000 6000 No limit
Pay and
Allowance s
Charged of Employee Vote On
For which of the following expenditure, voting All the
Expenditu s Account
by Parliament is not required? three
re Budget
578
Checking of
estimates
for grant in
aid works
financed
from
Cantonme
nt Boards Engineer
services for
Ordnance
Factories
Engineer
For which of the following items of work, MES services for
579 is not responsible? Army None
servicing of equipment/refurbishment/
renovation/modification including inter alia
planned dry docking to attain designed/stated
performance, as All the
prescribed in DPM? three
580 Service Repair Refit
Education
For which of the following occassions, GPF
of family
Advance cannot be taken?
members
581 Pilgrimage None Both

For which of the following periods, Suspensio
582 CEA is not admissible for employees? Leave n Dies Non None
For which of the following purposes Amenity Recreatio

Jeeps and Motor cycles can be hired out by purposes nal purposes
Army Units?
583 Both None
A) B) For C) Higher
Purchase of availaing LTC study of
For which of the folowing reasons a Govt. Motor Car children D) None of
official can withdraw from NPS? these
584
within years, Escalation except
statutory increases not to be incorporated?
585 1 2 3 5
Formation Engineers are provided Any of the
with S&S Imprest under the sanction of ? three
586 GOC in C E-in-C CE, Corps

Formation Engineers execute OP Works Through Departme Through Any of the
ordered on them ? Contracts ntally Civil three
Agencies
587
Formation of New MES District
588 requires the sanction of ? GOI E - in - C CE CWE
Command er
works
Formation of New MES division requires the Governme Engineer Chief Engineer in
approval of ? nt of India Engineer Chief
589
Formats and fly leaf instructions of registers
maintained by Controllers OM II OM II
offices are prescribed in ? Volume II Volume I
590 OM I OM XI
is responsible for organizing All the
and imparting both induction and in- service NADFM OTI three
training to the IDAS Officers Pune Gurgaon
591 CENTRAD
Forms in which the accounts should be kept in PCsDA/Cs
the offices of the DAD are DA
prescribed by the ?
592 CGDA Both None
Accounts Officer is supposed to be
done not later than months of date of
retirement?
593 12 6 4 3
26.01.200 01.04.200 01.07.200 26.08.200
594 FRBM Act was published on ? 3 3 3 3
Freak rates are those, which in the Abnormall Abnormall Either a or Lowest
595 opinion of Accepting officer are ? y high y low b rate
provided admitted to
with Train Hospital
Free Rations should not be drawn in respect Ration All the
of individuals three
596 on leave
an approved work is not commenced within
of the date of 12
administrative approval? months
597 6 months 2 years None
Fresh numbers will be started for Part I and 1st January Any one
Part II Office orders from the date of a,
of each year b, c
598 1st April 1st July
Fresh recruits to the Central Govts. are Third Sixth Fourth Any
599 allowed to travel any place in India Occasion Occasion Occasion Occasion
From onwards, the responsibility
for compiling the accounts of Defence 01.01.197 01.04.197 01.10.197
Services has been entrusted to CGDA 6 6 6
600 None
From , UPSC have introduced a new
procedure under the `Single Window System'
for scrutiny on the 01.01.201 01.04.201 01.06.201 01.08.201
spot in promotion cases? 0 0 0 0
601
lump sum amount is agreed upon for Fixed Price
development/indigenisation and supply of the Contract
equipment based on data/specifications providing for
supplied and which is not subject to any Re-
adjustment during the performance of the Fixed price determina
contract due to any reasons tion of Firm fixed
contract price
whatsoever? with Price
contract
Escalation
602 Firm Rate

contract
whatsoever? Price price
with
contract
Escalation
603 Firm Rate

From , personnel of the DAD are
governed by Fundamental Rules in all matters
in which they were previously
governed by CSR?
604 1.1.1994 1.4.1962 1.7.1976 1.10.1993

From ACR has been 14.05.200 01.09.200 15.10.200 01.04.200
605 renamed as APAR? 9 8 9 9
From 2002-03 onwards the budgetary Ministry of MOD MOD

requirements of Coast Guard Organization Finance to (Civil) to (Civil) to
have been transferred from the Grants of MOD (Civil) Ministry of Ministry of
to ? Finance Home
Affairs
606 None
From where the Nodal offices receive I PIN? B) Trustee D) None of
bank these
607 A) PFRDA C) NSDL

A) From the B) From the C) Three
date of second months
joining month of after joining
Govt. joining Govt. Govt.
service service service
From which date the subscription towards D) None of
NPS is initiated/started? these
608
is ensured by PCDA (O) that no officer Visual Chart Central Index Non All the
is paid by more than one Ledger Wing? Effective list three
609
From whom Field Imprest Holder is Regional Field Either of
610 supposed to draw funds? CDA Cashier a, b None
FRSR made applicable to Defence 01.01.192 01.07.197 01.01.200

611 Accounts Department employees 2 6 1.10.1993 4
File Transfer File Transfer File Transfer

Protection Proof Protocol
None of
These
612 FTP Stands For

Full DA is admissible, If absence from Upto 12 hrs More than More than
HQs (Minimum duration) in a particular day is 12 hrs 18 hrs
613 24 Hrs
Ministers is responsible to the House Prime, Prime, Home,
of People? Home Parliamen t Defence
Affairs
614 Council of
Full Field Cashier Report after the closing of
March is supposed to be submitted by
Accounts/Field Cashier
Sub Section to PCDA by ? 31st March
615 30th April 31st May 30th June

Air Force Air Force Civil Air Force
Chief Accounts Central
Accounts officer Accounts
Officer Office
616 Full form of AFCAO is ? None

Death before
finalizatio n
of the
Disciplinar y
When proceedin
Full pay and allowances are payable to the gs
Minor
government servant under which of the penalty is
following circumstances?
awarded
617 Both None

Full pension is admissible to the employees
retiring with minimum qualifying service of
not less than No such
years? minimum
prescribed
618 10 20 33
Full value of stores will be charged against the
department concerned, if AOC stores issued
on loan are not 12
returned by them within ? months
619 3 months 6 months 9 months

Fund required by field cashiers are arranged Letter of Cash None of
by means of Credit Assignme these
nt
620 Cheque
Fundamental Rules came into force 01.01.192 15.08.194 26.01.195 01.10.197
621 w.e.f. ? 2 7 0 6
Funds for the repairs/maintenance of DAD Admin E section of

buildings including internal Electric section of PCDA/CD A
installation and roads will be projected by PCDA/CD A
? GE AO GE
concerned concerned
622
Regional
CDA
Funds to Field Cashier are supplied by which nearest to
of the following officers? Field
Cashier
623 PCDA (O) Both None

Administr Disciplinar y Duty
ative Action action assignmen t
624 Furlough is a kind of Leave

Scheme and MACPS shall run Staff Car
625 concurrently ACP Driver Both None
service etc. to retiring Government servant is

done months in
advance?
626 12 8 6 3
Furnishing Ticket Number, PNR No. within
days of drawing the
advance is mandatory under LTC?
627 15 10 5 3
By Sale to
other Govt.
By sale by
Furniture being declared surplus by CE will be Departme by Public All the
nts private
disposed in which of the following methods? auction three
treaty
628
Furniture purchased at a cost of 10000/-.
Depreciation @ 10% in straight line method if
charged, value
of asset will be after two years?
629 Rs. 8000/- 8100/- 9000/- 9800/-

10000/-. Depreciation @ 10% on written
down value method if charged, value of asset
will be
after two years?
630 Rs. 8000/- 8100/- 9000/- 9800/-

Furniture should not be transferred from one Station PCDA/CD A
army unit to another Command
without the consent of er
631 GOC in C GE
Add Rs. Deduct Rs.
200/- to 200 from
furniture Furniture
and post Rs. and post Rs.
200/- 200/-
Furniture worth Rs. 1000 sold for Rs. 800 in on debit on the debit Post Rs.
exchange offer for another item worth Rs. side of side 200/- on
3000 and a net invoice of Rs. 2200 passed P&L A/c of P&L A/c the debit
through furniture account. How the
side of P&
adjustment in final
L A/c
accounts is done?
Deduct Rs.
200 from
632 Furniture
Deduct Rs. Deduct Rs.
2200 from 2200 from
Machinery Machinery
A/c and Add A/c and Add
Rs. Rs.
2200/- to 2200/- to
Furniture Furniture
A/c. A/c.
Deduct 800/- Deduct Rs.
from 200/-
Furniturre from
A/c and post furniture
Rs. Add Rs. A/c and
Add Rs.
800/- on 2200 to post Rs.
200/- to
credit side Machinery 200/- on
furniture
A/c and
and post Rs. of P&L A/c debit side
Deduct Rs. of P&L A/c
200/-
on debit 1000/-
from
side of
P&L A/c Furniture
A/c.
Furniture worth Rs. 1000 sold for Rs. 800 in

exchange offer for another item worth Rs.
3000 and a net invoice of Rs. 2200 passed
through Machinery account. How the
adjustment in final
633 accounts is done?
Goods to be Goods to be
manufact supplied in
ured or future in
acquired by addition to
the seller the existing
after the contract
making of of sale
the contract
of sale
Future goods means as per sale of

634 goods act? Both None
kendra sarkar ke karyalayon ke bich Hindi
mein patrachar ka prtishat kya
hai ?
635 65 55 100 90
5 &13 of Union Government Finance Account Defence
and send the same to the Secretary
CGA?
636 CGDA FADS DGADS
awasthit kendra sarkar ke karyalayon ke bich
Hindi mein patrachar ka
prtishat kya hai ?
637 65 55 100 90
kendra sarkar ke karyalayon ke bich
Hindi mein patrachar ka prtishat kya hai ?
638 65 55 100 90
Governme Governme nt Governme Governme
nt Accounts Accounts nt Accounts nt
Departme Division Directives Accountin g
GAD with reference to SBI Mumbai represents
? nt Design
639
Double the As decided
powers of by CE
GE (I) will exercise the financial powers of GE
?
640 CWE GE
GE can enter into contracts whose
641 value is up to Rs. ? 10 lakhs 15 lakhs 50 lakhs 150 lakhs
When
Armed
forces are
called out in
aid of civil
On the
GE can execute the works without waiting for power
the permission of administrative authority in grounds of Imminent
urgent Danger to
cases of
? Military Buildings
necessity
All the
642 three
GE is authorized to place Supply orders on
account of Local Purchase of
stores costing up to Rs. (lakhs)?
643 0.75 1 1.5 2
GE is responsible to act as Technical All the
644 Advisor at the level of Army? Sub Area Area Command three
645 GeM portal is hosted by > MOD MOF DGS&D None

General Conditions of MES contracts IAFW IAF CDA IAFW
646 are stipulated in which of the 2249 IAFZ 2209 336 2159
Return of
Recoverie s
forms the basis for recovery of Occupatio n Allotment
Licence Fee Returns Letter
647 None
General Financial Rules were issued
648 for the first time in ? 1947 1950 1963 2005
Border Coast Guards Military
Roads Organizati Engineer
General Reserve Engineer Force (GREF) is a Organizati on Service All the
part of ? on three
649
Generally Leave Account is maintained
650 in part of Service Book. Part IV Part V Part VI Part I
Gentlemen or Lady Cadets are entitled to a

stipend of Rs. per month,
while undergoing training?
651 47600 56100 61300 69400
Garbage in Garbage in
Garbage good Out
out Good in None of
Good out these
652 GIGO stands for

653 Goa kis kshetra ke adhin aata hai ? K Kh G Gh
Go-A head sanction issued by CFAs will not
exceed % of rough cost estimate for the
entire project made
by Engineer authorities?
654 5 10 15 20
.introduced the Integrated Financial advice
System in Department of
Defence.
655 30513 30484 30544 30545
Good draft should contain of explanatio
656 previous correspondences Copy ns reference details
from redundan
657 Good drafts should avoid --. references address cy summary
for consideration became the possessor of a

promissory note, bill of exchange or cheque if
payable to bearer, or the payee or endorsee
thereof, if payable to order before the
amount mentioned in it became payable, and
without having sufficient cause to believe that
any defect existed in the title of the person
from
whom he derived his title?
Holder in
658 Payee Drawee Holder Due Course
from
Holder in
Goods are divided into
caterogires with reference to the fact that
they come in or go out ?
660 1 2 3 4
Books and
periodical
Goods defined in GFR 2017 excludes which of s
the following:
661 Livestock Software Aircraft

the time a contract of sale is made are Future Specific Titled Pending
defined as under sale of goods Goods Goods Goods Goods
act?
662
produced or acquired by the seller after the
making of the contract of sale are defined as
under Sale of Future
Liable Goods Titled
Pending
Goods Act? Goods Goods Goods
663
Goods upto value Rs . On each
664 occasion may be made without 20000 15000 50000 25000
Goods worth Rs. 5000/- are destroyed by a Rs. 4000/- Rs. 1000/-
fire accident. Insurance company admitted a on liabilities on liabilities
claim for Rs. 4000/-. What will be entry in the Rs. 4000/- side Rs. 1000/- side
balance sheet after on assets on assets
doing the adjustment? side side
665
Rs. 1000/- Rs. 1000/- Rs. 5000/- Rs. 5000/-
on P&L A/c on P&L A/c Credit in Credit in
Debit side Credit side Trading A/c, Trading
and Rs. and Rs. Rs. 1000/- Account
4000/- 4000/- Debit in P&L and Rs.
on assets on assets A/c and Rs. 5000/- on
side of side of 4000/- on Assets side
Balance Balance Assets side of Balance
Sheet Sheet of Balance Sheet
Goods worth Rs. 5000/- are destroyed by a Sheet
fire accident. Insurance company admitted a
claim for Rs. 4000/-. What will be entry in the
Final Accounts after doing the adjustment?
666
by a fire accident. Insurance company Rs. 1000/- Rs. 1000/- Rs. 4000/- Rs. 4000/-
admitted a claim for Rs. 4000/-. What will be on credit on Debit side on Debit on Credit
entry in the P&L A/c after doing side side side
the adjustment?
667
Governme Governme nt Profit and Accounts
nt Account Account and Loss Closed to
and Balance Account Balance and
Accounts Sheet and Balance Balance
Closed to Sheet sheet
Government Account are reduced at the end balance
of the financial year to two statements:
Which are they?
668
Government Account means account relating
to which of the following? 1. Consolidated
fund of India 2. Public Account of India 3. All the
Contingentcy Fund three
of India?
669 1, 2 1, 3 Only 1
For journey on foot, an allowance of Rs . per
Km travelled on foot shall be
payable during TD.
670 Rs 8 Rs 10 Rs 12 Rs 15
is a documentary medium Entitleme nt Entitleme nt Authorizat All the
through which entitlement of IRLA slip ion Slip three
Pay is intimated to EDP Centre?
671
Government Accounting Rules came 01.10.197 01.04.199 01.04.198 01.10.199
672 into force w.e.f. ? 6 0 3 3
Government Accounts are kept in
673 parts? 5 4 3 2
Government accounts are maintained Calendar Financial

674 on basis? year year Half yearly Quarterly
5% below
market
price or
face value
whichever
Government Promissory Notes, when is less
submitted as Security by vendor, they are Surrender market
value price
accepted at which value?
675 Face value

against punishment order issued
against him within days of receipt of such
order?
676 90 60 45 30
Detained in convicted
Police and
custody for sentenced to
more than term
48 imprison
hours. ment
Government Servant shall be deemed to have exceeding
been placed under suspension if. 48 hours
Neither a or
677 Both a & b b
Govt. transport from unit lines to Railway Admissibl e
station for ORs proceeding on leave is irrespectiv e
admissible when the distance exceeds Not of
admissible distance
at all
678 8 Kms 1.5 Kms

Govt. employees entitled to travel by Air are First class
required to travel by Air India only in AC train
Economy Class . The fares are limited to entitleme nt
LTC 80 On actual
scheme basis
679 AC bus
- and above are entitled to
travel by Air during Permanent Posting.
680 6 7 8 9
Govt. officials (both entitled and non entitled) Any place of
may travel by Air between Leh and during his choice
winter and reimburse
the Air fare. Chandigar h
681 Delhi Amritsar

Firefox Google
682 is search engine Mozila Yahoo MS office Chrome
GPF amount can be nominated to No such

683 family members? One Two Three limit
Temporar y
Governme
nt servants
after
continuou s
service of
GPF Rules are applicable to Central one
Government employees appointed on or year reemployed
before 31.12.2003. GPF subscription is not pensioner
mandatory for s
which of the following Officers/staff?
684 Both None

GPF Rules are applicable to employees 31.03.200 31.12.200 01.01.200 31.03.200
685 appointed on or before ? 3 3 4 4
GPF subscription can be enhanced

686 in a year? No limit Once Twicce Thrice
GPF subscription can be reduced

687 in a year? No limit Thrice Twicce Once
can be taken by an employee without

assigning any reason in entire
service?
688 No limit Once Twicce Thrice
Grade pay Rs. 5,400 in PB-2 and Rs. 5,400 in as separate depends on differently
PB-3 (VI CPC) will be considered for the grade case by case by different
purpose of as same pays depts.
the MACP Scheme? grade pay
689
Grading in APAR is required to be a reasonabl
communicated to the individual concerned, as e time
far as possible within period
from the date of acceptance? one month two months
690 15 days
Grant of leave to CGDA requires the sanction Defence
of Secretary
691 MOD MOD (Fin) None

Grants in aid may be sanctioned to meet the Cannot be
expenditure already incurred not earlier than sanctione d
prior to the
date of issue of the sanction
692 6 months 1 year 3 months

office is responsible to maintain Regional Pay audit CDA All the
GPF accounts of Defence CDA Office (Funds) three
Civilians? Meerut
693
Grants in Aid of Revenues will be paid by Consolidat Contingen cy Public
Central Government to State Governments ed Fund of Fund of India Account of
from India India None of the
above
694
Gross domestic product, reckoned at constant
prices, as published by the Central Statistics
Office from time to Revised GDP
time is known as ? Real Output
GDP Growth
695 Real GDP

Ground balance of all items in a ASC retail
shop is supposed to be checked by the In
charge of the shop at least
once in every ?
696 Quarter Month Fortnight week

Ground rent of Rs. 5000/- in respect of
697 items auctioned can be waived off by GE CWE CE E in C
Group 'D' post has been re-

698 classified as MTS under CPC 4th 5th 6th 7th
Group 'D' post has been re-classified

699 as MTS under CPC 4th 5th 6th 7th
Grouping of transactions or entries of one

nature at one place so as to put information
in compact and usable Summarisi
form is called as ----- ng
700 Recording Classifying Analysing

Growth in real gross domestic product is Revised Real Output
known as ? GDP GDP Growth
Growth
701 Real GDP
702 Gujrat kis kshetra ke adhin aata hai ? K Kh G Gh
Half day leave can be granted when Leave Not All the
703 the employee applies for ? CL HPL Due three
Vouchers are prepared All the

704 to issue stores for experimental Issue Receipt Nominal three
Half pay leave to be credited every half year
will be reduced at the rate of
of the period of dies non in the
preceding half year?
705 1/10th 1/18th 1/20th 1/15th

should take place in the case of leave
of the store keeper for more than days
706 7 10 14 30
707 Hariyana kis kshetra ke adhin aata hai K Kh G Gh
Army Officers based on of the location Operation
after fulfilling the prescribed al risk
conditions?
708 Area
Height Depth
Governed by
Payment of
HBA is admissible to who among the following All Wages
Central Government employees? permanen t Act
709 Both None

transactions closing to balances are recorded,
carried forward to the next financial year
which includes heads of Debts, Loans,
Advances, Provident Funds, Reserve Funds,
Deposits and Advances and Suspense, Major
Miscellaneous are called? Debt Heads Minor Heads
Heads
710 Sub Heads

recorded all proceeds of taxation and other
receipts classed as revenue and the
expenditure met there from are Receipt Expenditu re Debt heads Revenue
known as ? heads heads heads
711
Heating expenses when given in trial balance, Trading Profit and Balance Any of the
it will be posted in of Account loss Sheet three
712
Management? especially Contracts relating to Store Store Audit
acquisition of weapon systems is the duty of Contract Section
Section of section
PCDA?
713 IFA Cell IA cell

Highly Active Field Area Allowance is not Military Military Training All the
admissible to the officers working Farms Engineerin Centres three
in which of the following units? g units
714
715 Not an operating Fedora UNIX LINUX Google
Himachal Pradesh kis kshetra ke adhin
716 aata hai ? K Kh G Gh
Hindi cell in a Regional PCDA/CDA

717 office functions under IA Admin Legal cell O&M
718 Hindi ko samvaidhanik darja kab mila ? 18155 18093 18124 18063
Hindi shikshan yojna ki sthapna kab ki
719 gayi ? 20271 20241 20149 20180
MES to Contractors are recoverable on per

day basis. A day means
Hours?
720 24 12 8.5 8
Services, which are required for more
than years, requires the approval of the
GOI?
721 10 5 3 2
Hiring of properties by MES which are PCDA/CD A
required for more than ten years
requires sanction of ???????? ?
722 GOI MOD CGDA
Loss not Loss due to
due to theft is less
Holding of court of inquiry is not mandatory theft, fraud than 10000
in which of the following cases? or
neglect
723 Both None
Holding of court of inquiry to investigate
losses due to theft, fraud or neglect may be
dispensed with by the CFA at his discretion Cannot be
when dispensed
reported loss is less than Rs. ? with
724 20000 15000 10000

At the
discretion of
Disciplinar y
Authority
Not None of
Mandator y
required these
725 Holding of Preliminary Inquiry is ..

WINDOW Firefox Google Inernet
726 not a browser S 2003 Mozila Chrome Explorer
Home Town Home Town Home Town Home Town
and and and and
Headquart Headquart Headquart Headquart
ers are ers are in ers are in ers are in
same place same state different different
Home Town LTC is not applicable to those places districts
employees whose
727
Home Town once declared can be changed Cannot be

Two any number
only on with the approval of Head of the One occasion changed at
occasions of occasions
Department? all
728
Homogeneous schemes under a programme
especially those involving small outlays,
should be grouped into
suitable Heads?
729 Major Minor Detailed None

Appointed as
Arbitrator in
case of
dispute
between
Departme nt
(other than
he is
For working) and
contributi a private
Temporar y
on of party increase in
articles on
work due to
subject
matters holding of
special
with which
conferenc
he is
es
officially
concerned
Honorarium is paid to Government servant in All the

730 which of the following cases? three
The
difference
between
permanen t
officer
outfit
allowance
and outfit
allowance
granted at
the time of
In full after grant of
7 years Hony.
from the Commissi
date of on
Hony.
Commissi
on
Hony. Commissioned officer when granted 1/3 of New

permanent commission, he is entitled to out Out fit
731 fit allowance of In full allowance
Horsed Cavalry Regiments function
732 under which corps of Indian Army? Artillery Armoured Ordnance Infantry
Day whom CEA is

boarding admissible
Hostel subsidy is admissible in respect of children
?
733 None Both

Hostel Subsidy is admissible to an employee
who keeps his/her child in a hostel of a school
located beyond a
distance of KMs from residence?
734 50 75 100 500

Government servant for keeping children in
the Hostel of a residential school away from
the station he/she is posted/or is residing
irrespective of any transfer liability, Located
beyond a distance of KMs from
Residence?
735 250 150 100 50

Hotel/Guest House receipts are not required
for submission by employees of pay levels
while submitting TA/DA
claim for TD?
736 1 to 5 6 to 8 Both None

is the process in which a
user sends computer information from his
computer to Download a and b none of
another computer through modem. ing both these
737 Uploading
House Building Advance together with
Interest is recoverable in number
of instalments (Maximum)?
738 180 240 300 200
No such
provision.
Should be
dissolved
House of People when Proclamation of after 5
Emergency in operation can be extended by years
Parliament by law for not exceeding at a
time ?
739 3 months 6 months One year

By booking By booking By booking
an amount an amount of an amount
of Rs. Rs. 5000/- of Rs.
5000/- against 5000/-
against Minus against plus
Minus Receipt charge
Receipt or only only
Plus
Charge
How can we balance a Punching Medium

where Rs. 5000/- has been booked against None of the
740 Minus Charge ? above
How is data organized in a spreadsheet ? Rows and Layers and Lines and Height and
columns planes spaces width
741
Credits are applicable for Defence
Departments regarding Foreign Procurement?
742 7 6 5 4
How many branch accounts offices are
743 functioning under PC of A Kolkata? 51 12 63 39
are there in India under PC of A
catering services to Ordnance Factories?
744 40 41 44 51
How many cases Retired officer can
745 handle as Inquiry Officer at a time? 2 3 4 20

746 handle as Inquiry Officer in a year? 2 4 10 20
How many cases Serving officer can

is a documentary medium Transcripti Authorizat

through which entitlement of on sheet ion Slip
748 Input DO II
How many classes of Payment Indents

are dealt by AFMSDs in respect of Payment
Issues?
750 5 4 3 2
How many classes of Punching
751 Medium are there ? 6 7 8 9
How many Coast Guard Districts are

752 there in India? 11 12 5 4
753 How many Commands are there in 7 6 4 8

How many copies of Consolidated
Annual Accounts of Cantonment Board are
received by LAO?
754 Four Three Two One
How many copies of issue vouchers are
prepared when stores are transferred from a
consuming unit to 4 copies, A 4 copies, E 4 copies, B 4 copies, D
another? Which copy is left over? copy copy copy copy
755
How many copies of Issue vouchers are sent
by Army unit to their dependent LAO, when it
pertains to
transaction with in the unit?
756 One Two Five Six

How many copies of loss statement
757 are prepared by the units to write off 2 3 6 10
How many copies of MRO are

758 prepared for remitting money ? 1 2 3 4
functions to coordinate and assist in
introduction of Management Accounting
System in Central
Government Departments ?
759 CGA C&AG CGDA GASAB

How many copies of MROs are
prepared by units when depositing money
into Government Treasury?
760 2 3 4 5
How many copies of packing accounts
are sent by ISM London to Landing Officer in
respect of Imported Stores?
761 4 3 2 1
How many DAD cells are functioning in
762 DAD 5 4 3 2
How many days of accumulated EL can Entire EL

be enchased at the time of retirement by a at his credit
Government Employee?
763 240 300 360
How many days of compensatory
leave can be taken by a Government Servant
at a time?
764 1 2 3 5
How many days of Leave Not Due can
be granted to a Government Servant in the
entire service?
765 365 360 366 300
How many Demands for Grants are
766 prepared for Defence Pension 1 2 3 5

767 prepared for MOD (Civil) 1 2 3 5
How many Demands for Grants are presented

to Parliament under Civil
Estimates of Defence?
768 2 4 6 8
submitted by MOD since the FY 2016- 17 as a
part of Budget Estimates?
769 7 6 5 4
is an instrument in writing Promissor y Bill of Currency
containing an unconditional undertaking, Note Exchange Note
signed by the maker?
770 Bank Note
submitted in Defence Services Budget
Estimates on Capital account?
771 1 2 3 4
Estimates on Revenue account?
772 4 3 2 1
How many Departments are
773 functioning under Ministry of 4 5 6 7
How many departments are

774 functioning under MOD? 5 4 3 2
How many different kinds of figures relating

to their expenditures and receipts are
required to be provided by the ministries
during the process of
Budget preparation?
775 1 2 4 3
776 How many digits are there for CDA 1 2 3 4
How many digits are there for Class of
777 Voucher ? 1 2 3 4
How many digits are there for section

778 code ? 1 2 3 4
How many digits are there in DIDS

779 number? 13 14 15 16
How many digits are used to denote

780 CDA code in a Punching Medium ? 1 2 3 4
781 Gujrat rajya kis kshetr ke antargat aata K Kh G Gh

is responsible for providing accounting, PCDA (R&D)
audit and payment services to the HQrs. SFC New Delhi
(Strategic PCDA New PCDA (BR) CDA (IDS)
Forces Command)? Delhi New Delhi New Delhi
782
783 Class of Punching Medium? 1 2 3 4

784 section Code in a Punching Medium ? 1 2 3 4
Sectors are
denoted
using single
alphabet
785 How many digits are used to denote Sector ? 2 3 4

786 the month and year in Punching 6 8 4 2

787 the Voucher number ? 4 3 2 1
788 voucher number in a Punching 1 2 3 4
How many digits are used to represent

789 Major Head? 1 2 3 4
How many digits are used to represent

790 sub-Major head? 1 2 3 4
How many digits are used torepresent

791 Minor Head? 1 2 3 4
How many digits/alphabets will you find in

the CDA (O) Account Number containing the
Account Number
properly allotted to Army Officer?
792 4 and 3 5 and 2 1 and 6 6 and 1

advises the credit to the beneficiary in Issuing Bank Advising All the
the case of payment Bank three
through Letter of Credit?
793 Buyer
794 How many DPDOs are functioning in 51 12 63 44
How many DPDOs are functioning
795 under CDA (PD) Meerut? 12 51 63 None

796 under DAD? 63 44 39 12
How many Flag Officers Commanding

797 in Chief are functioning under Indian 5 4 3 2
How many groups function under

798 Technical Section of PCDA (O)? 2 3 4 5
How many levels are there in the

799 e_Suchna heirachy? 5 6 3 1
How many MACP up gradations are

800 admissible for a PBOR in his career? 1 2 3 4
How many Members of Parliament are

801 there in the Official Language 15 20 25 30
How many minimum members should No such

be nominated in a Purchase Committee by rule
the CFA?
802 2 3 4
How many National Holidays will be
803 observed by DAD Offices? 5 6 17 3
is an instrument in writing Promissor y Currency Bill of

containing an unconditional order, signed by Note Note Exchange
the maker?
804 Bank Note
How many Ordnance Factories are there in
India for which PCof A and
their sub offices are catering services?
805 35 39 44 51
How many pay levels are prescribed in
806 7th CPC (excluding partition like 13 A 18 17 16 15
How many pay stages are available in

the Pay Matrix under 7th CPC for pay levels 1
to 10?
807 44 40 39 38
As decided More than
by the one with
Imprest prior
Holder permissio n
How many payments on account of advance of CDA
of pay can be made from Imprest to the same
individual in a day?
808 Only One Two

How many PIFAs are functioning
809 under DAD 10 8 6 5
How many private sector banks have

been authorized by RBI for conduct of all
types of Government Transactions?
810 2 3 4 5
811 How many PSO assist Chief of Air 5 4 3 6
How many quarterly progress reports are
submitted by PCsDA/CsDA on
account of follow up reports of AAC?
812 4 3 2 1
How many Regional PCsDA are there
813 at present in DAD? 12 13 6 7
How many Regional Principal Controllers are

functioning in Defence
Accounts Department
814 12 10 6 5
No. of days is prescribed in RTI Act to
give reply to an RTI application
in normal case?
815 2 7 15 30
How many Regional Training Centres
816 are functioning under DAD? 3 4 5 6
How many Schedules of powers are

817 there in DFPDS 2016 5 7 3 4
are to be sent to CDA office for

allotment of Imprest Account Number?
818 3 4 5 6
819 How many slab rates are prescribed in 4 5 6 7
How many States are there in India as
820 on date? 29 28 27 26
How many tiers of classification is

821 there for Civil Accounts? 3 4 5 6
How many tiers of classification is

822 there for Defence Accounts? 3 4 5 6
How many times a government No such

employee can be sanctioned HBA in the entire limit
service?
823 once twice thirce
No such
restriction
on Number.
But
Quantity
and time
frame have
to be
complied
How many times a Repeat Order can be

824 placed as per the provisions of DPM? Only once Twice Thrice
No such
restriction
on Number.
But
Quantity
and time
frame have
to be
complied

825 placed? Only once Twice Thrice
codification of voucher for compilation of Punching Defence
account from which Medium Ledger
data is entered in computer?
826 Both None
How many times an employee is permitted to
change his GPF
Nomination while in service?
827 No limit 2 3 Only once
How many times an employee is
828 permitted to change his Home Town No limit 2 3 Only once
Only Once.
Can revise if
revised
orders are
issued, but
only one
option for
each such
Only Once. order
Only Once.
But can
But can
revise if
revise if
found more
revised
beneficial at
orders are
a later
issued date
How many times option to get the pay

fixation can be given by a government
829 employee in respect of promotion? Only Once
how many types of cut motions are
830 there during discussion on demands? 1 2 3 4
How many types of Taxes are defined

831 under GST Act ? 3 4 5 6
How many Union Territories are there

832 in India as on date? 7 8 9 10
How many up gradations are admissible No such

MACP Scheme to the limit
Central Government Employees
833 4 3 2
How many volumes of cash No such
assignment cash book is supposed to be limit
maintained by GE?
834 2 3 4
a, b a,b
whichever whichever
How many vouchers of E copies must be 60 is more is less
paired by consignor LAO vouchers
835 0.01
How manyminum members should be No such
nominated in a Purchase Committee by the rule
CFA?
836 2 3 4
section/wing/cell of PCDA (O) deals with SS Permanen t
Recovery of LF and allied charges of Army Coordinati Record
Officers in occupation of on Group section
Govt. Accommodation?
837 Rent Cell EDP

How much % of TA/DA advance is
838 payable for Temporary Duty? 75 80 90 100
How much accumulation is retained by

Government when an employee exits from
NPS before attaining the
age of superannuation?
839 0.4 0.2 0.8 0.6

How much amount is payable on
840 account of Funeral Expenses for Army 8000 9000 10000 15000

841 account of Gallantary Award Ashok 10000 6000 5000 4500

842 account of Gallantary Award Kirti 10000 6000 5000 4500

843 account of Gallantary Award Mahavir 10000 6000 5000 4500

844 account of Gallantary Award Param 10000 6000 5000 4500

845 account of Gallantary Shaurya Chakra 4500 3500 3000 1000

846 account of Gallantary Vir Chakra 4500 3500 3000 1000

847 account of Sena Medal 4500 3500 3000 1000
section/wing/cell of PCDA (O) deals with Permanen t

Scale audit of strength returns of Army Record
Officers posted in various units? section Nominal Records
Roll Cell section
848 EDP
PBORs on account of Composite
Personal Maintenance Allowance per month
849 100 95 90 75
PBORs on account of Rum Allowance per
month in Field area above 9000
feet?
850 360 248 225 158
month in Field area Below 3000
feet?
851 68 158 225 248
month in Field area between 3000
- 4999 feet?
852 68 158 225 248
- 8999 feet?
853 68 158 225 248
How much amount is payable to
month in peace area?
854 68 158 225 248
How much Extension of Time can be one month
granted to IO to submit Inquiry report in a
Disciplinary case at a time?
855 20 days 3 months 6 months
admissible for a Govt. employee away from
his headquarters on tour for 8
hours:
856 Full Nil 0.7 0.8
How much of fee is charged to provide
information under RTI Act, through a diskette
or floppy if desired by the
applicant?
857 Rs. 2/- Rs. 10/- Rs. 25/- Rs. 50/-

Applicatio n PIO will
can be made render all
by an reasonabl e
authorise d support to
represent reduce the
ative oral request
Applicatio n in
can be filed writing
by Advocate
on behalf of
the
applicant
How the application under RTI Act can be

made if the applicant cannot make an Cannot be
858 application in writing: applied
This Code
head is a
conversio n
code head
and is used
by EDP
This code Centre of
This Code HQ office
00/006/00 is code head for Defence Service head not to head only to
Army. Which of the following statement is be used by be used by
true regarding this code head? PCsDA/Cs PCsDA/Cs DA
DA
Both A and
C are
859 correct
This Code
head is a
conversio n
code head
and is used
by EDP
This code This Code Centre of
00/006/00 is code head for Defence Service head not to head only to HQ office
Army. Which of the following statement is be used by be used by
true regarding this code head? PCsDA/Cs PCsDA/Cs
DA DA
Both A and
C are
860 correct
Right click Left click on double click
on name of name of on name of
sheet -> sheet -> sheet ->
select select delete select
delete delete
None of
861 How to delete sheet these
click the click the click the
comment edit Display
command on comment comment
the view command s command
position the menu on the on the
mouse Insert window
pointer over menu menu
the cell
862 How we can view a cell comment ?

Give one Give one Give Give
increment increment in placement placement
in same pay same pay in the in the next
level and level and promotio n pay level.
place in the place in the post pay Then give
next level promotio n level. one
post pay Then give increment
level one
increment
How will you carry out pay fixation when an

863 employee gets promotion?
Howmany Appropriation Accounts are
864 prepared in total in GoI? 1 2 3 4
Howmany charges can be included in a
865 single chargesheet? 1 2 4 No limit
Howmany sections are there in the

Appropriation Accounts of the Defence
Services?
866 3 Sections 4 Sections 5 Sections 6 Sections
Without
867 HPL can be availed ? With MC MC Both None
HQ SC Pune referred a question relating to He can refer

the interpretation of the orders of GOI with proper
involving financial consideration without justificatio n
making reference to PCDA SC. Comment He can refer
in general
matters
868 In order Not in Order

admissible to government servant working at Ahmedab ad
which of the following
places?
869 Pune Bangalore Nagpur
HRA is admissible at which of the 10, 20,
following rates depending up on the 8, 16, 24 30% of B.P. 6, 12, 18% 4, 8, 12%
classification of cities/towns % of B.P of B.P. of B.P.
870
This Code
head is a
conversio n
code head
and is used
by EDP
This Code Centre of
This code
00/006/00 is code head for Defence Service head only HQ office
Army. Which of the following statement is head not to to be used
be used by
true regarding this code by
head? PCsDA/Cs PCsDA/Cs
DA
DA
871 NULL
This Code
head is a
conversio n
code head
and is used
by EDP
This Code Centre of
This code
00/006/00 is code head for Defence Service head only HQ office
head not to
Army. Which of the following statement is to be used
be used by
true regarding this code by
PCsDA/Cs
head? DA PCsDA/Cs
DA
872 NULL
For the first
180 days
and beyond
this period
payment
will be
subject to
furnishing
the
required
certificate
s
Not
For the first For the first admissible
873 HRA is admissible during suspension 90 days 180 days at all
Residing in Residing in Drawing
Govt. Own House Project
HRA is admissible to which of the following Quarters Allowance
employees?
874 None
HRA is payable @ % of Basic pay
for employees working in Class 'X'
cities?
875 24 16 8 None
HRA is payable with reference to the place of Deends on
? case to
case
876 Residence Duty a or b
HRA shall not be less than Rs. for Y No such
class cities? provision
877 5400 3600 1800

Higher Text
Maker
Hypertext High Text Language Hypertext
Makeup Markup Markup
Language Language Language
878 HTML stands for

Highest Hyper Text Higher Text Hyper Text
Text Transfer Transfer Transfer
Transfer Process Protocol Protocol
Protocol
879 HTTP Stands For

Husband and wife both are central Whoever Whoever
government servants. _ will prefer the claim, has higher has lower
in case no declaration is given by them as to entitleme nt entitleme nt
who will prefer the
claim for Medical Treatment?
880 Husband Wife

IAB-64 is used as with reference TA/DA
881 to PBORs? IRLA Sheet Roll Pay Book claim
IAF CDA -13 (Large) (Red) is used for which of Pre mature
the following DSOP fund Final Settlement Retiremen
payments in PCDA (O) t All the
Pune? Retiremen t three
882 Death
vouchers are referred to instead of A,B,C,D Consumin g ASC Medical Ordnance
and E copies in the case of units supply Depots Depots
which of the following units? Depots
883
IAF CDA -13 (Large) is used for which of the Encashme Credit Terminal
following payments in PCDA (O) Pune? nt of Annual Balance of Gratuity
Leave IRLA Claim All the
three
884
IAF CDA -13 form is used to issue a Cheque Cheque Cheque lost All the
fresh cheque in case of which of the following retuned cancelled three
transactions?
885
IAF CDA ?? 13 is used for issuing Fresh Contingen All the
886 ? Cheque MRO t Bill three
Punching Schedule III Register of

Medium spoilt
cheques
887 IAF CDA 336 is sued for ? Cash Book
IAF CDA-13 forms should be held under the Addl. PCDA/CD A
personal custody of ? CDA/Jt.
CDA
888 SAO (AN) GO (AN)
Punching
Media other
than Class 8
Register of
Class 8 Punching Schedule III
Medium cheques
889 IAF CDA-345 is used for ?

IAFA - 125 is used for which of the following Cash Public
cash books? Assignme nt Fund
Account
890 Both None
Preparatio n General Special
of Tender Conditions conditions
Approxim document of Contracts of Contracts
IAFW -2249 (published in the form of book)
ate s
deals with MES Contracts?
Estimates
891
Vehicle Mileage Vehicle
892 IAFZ - 2212 is used by units for ? Log Book Car Diary Card Register
IAFZ 3033 is meant for which of the following POL stock Vehicle log Unit land Ration
by Army Units? ledger book Register Accounts
893
Lighting in
P&L
Account
and Heating
in Trading
Heating and Lighting expenses when given in Account
trial balance, it will be posted in of final Trading
Profit and Balance
Account loss account Sheet
accounts?
894
1. HRA has no reference to the rent paid 2. 1 is correct 2 is correct
No Rent receipt is required to release HRA. and 2 is and 1 is
wrong wrong Both are Both are
wrong correct
895
IAFZ 2197 (Revised) is used by Army units for POL stock Requisitio n Vehicle Vehicle Log
? ledger for POL Register Book
896
Vehicle log Payment Mileage
book transport card
indent
897 IAFZ 2209 is used for ? Car Diary
Ration Occupatio n
Return Returns
898 IAFZ-2170 is used for ? Cash Book Car Diary

899 IAR was introduced from the year??.. 1991-92 1992-93 1993-94 1994-95
Idle time cost arising due to normal and Direct cost Other
unaboidable causes shoud be profits
charged as to production?
900 Overhead None
If is received from PCDA (O), AAO BSO Copy of Pay
will clear the outstanding rent/allied charges slip reflecting
bill concerned treating the same as recovered Recovery recovery Acknowle
from Statement dgement
respective officers?
901 None
If a book shop purchases car for office use, it Deferred Any of the
is expenditure for him? Revenue three
902 Revenue Capital

If a candidate wants to apply for revaluation
of his answer sheet in respect of a SAS paper,
% marks he
should have obtained?
903 36 35 33 30
If a car dealer purchases car for resale, it is Deferred Any of the
expenditure for him? Revenue three
904 Capital Revenue

If a charged official dies after Inquiry but Discretion Referred to
before issue of orders of penalty, what would would President
happen to the case? Penalty prevail
Case closed awarded
905
100% credit verification has to be
906 carried out for vouchers of value Rs 1 Lakh Rs 2 Lakhs Rs 10000/- Rs 20000/-
Do proper Do proper
alteration s alteration s
and Attest and get them
them with Attested
Full them by LAO
signature
If a concession form has been incorrectly Cancel and
prepared, which of the following action would issue fresh
you suggest the Army unit concerned? one
Any of the
907 three
If a Deserter PBOR does not surrender himself
or if he is not apprehended within from
date of desertion, he
is dismissed from service?
908 7 years 3 years 2 years 1 year

If a Draft Para is based on a case taken up by Through In the Draft No need to
internal audit, the fact is acknowledged separate Para itself acknowle
? communic dge
In the reply ation
909
If a enmployee is granted Commuted leave
and he quits service voluntarily without
returning to duty, it shall be treated as Unauthori
and the excess leave sed
salary recovered Absence
910 EL HPL EOL

Recovery asking to Recovery
from any deposit from
If a final account of a MES Contractor shows other bill through Security
that he has been over paid, Excess amount due to MRO Deposit
can be settled by him
911 All the 3
Combined
cash book
with
different
respective
columns for
Separately Separatly for each
acounts in
for each Account
each
bank
different
account bank
If a firm has more than one account in As per

different banks, Cash Book is supped to be convenien
912 maintained ? ce
As decided No. A firm
by cannot have
Governme more than
nt one owner
As agreed
If a firm is owned by partners, profit & loss is
upon by
shared in ratio by the owners?
them
913 All equally

Amoumnt to
be refunded
without any
Interest and
leave
credited back
after
deucting one
day EL as a Amoumnt
penalty to be Amoumnt
Amoumnt refunded to be
need not be with no refunded
refunded interest along with
and leave is being Interest and
not credited charged and leave
back leave credited
credited back
back
If a Government servant avails Encashment of

EL for LTC, but not performed the journey,
how the amount of Encashment and EL will
914 be regulated?
commutation of one kind of leave into
another, he should apply for commutation,
within a period of --------
----------
915 15 days 30 days 45 days 90 days

If a government servant retires while Commutat
disciplinary proceedings are pending, ion of
he is not entitled to ? pension
916 Gratuity Both None
12 years National Defence Certificates when 5% less
submitted as security deposit, they will be than
accepted at their 5% less surrender
value? than Face
917 Face Surrender

Date of
occupatio n
by another
employee
to whom
the
accodoma
First of the tion is
next month allotted
of
surrender
If a government servant Surrender

accommodation HRA is payable from 8th day of Date of
918 , If otherwise admissible? surrender Surrender
distribute d
between
the
different
Governme
nts as
If a Government servant works for more than mutually
one Government, his Travelling Allowance agreed
may be borne by upon
?
Parent Both
Governme Governme
919 nt nts 50-50 any one
People and transmitted to the Council of
States for its recommendations is not
returned to the House of the People within
the period of , it shall be deemed to
have been passed by both Houses at the
expiration of the said period in the form in
which it was passed by the House of the
People
920 14 days 30 days 3 months Six months

procedure laid down in DPM 2009, the matter Principal Principal
should be referred through Private Staff Officer
to JS & additional Financial Principal Secretary
Advisor Controller
921 Jt CGDA
temporarily, he should invariably refer the FADS/Secy OC of the
case to ??.for obtaining prior (Def/Fin) Unit
concurrence.
922 DGADS CGDA
If a posting is done as By XYZ A/c, it
923 means side of ledger is Debit Credit Both None
If a posting is done as To ABC A/c, it

924 means side of ledger is Debit Credit Both None
If a posting is done in Machinery account gets tallied does not get Cannot say should not
instead of Furniture account, tallied be
then trial balance ? prepared
925
desires to relax audit temporarily in a matter
which Concerns his own office or his
subordinate offices, he should invariably refer
the case to
for obtaining prior
concurrence.
All the
926 C&AG CGA CGDA three
Should miss
out next
unit the
accounts of
which are in
good state
and return
Entire half Revised LAP He should to it if
year will be intimate possible
programm e submitted for fresh
will be approval of programm e
dislocated M.O to such unit
If a prolonged stay is required in a unit by

LAO, how the man days in LAP will be
927 adjusted?
1955 mein gathit prtham Rajbhasha Aayog ke Swarn Singh Rangnath Balgangad Inme se koi
adhykash kaun the ? Mishra har Khair nahi
928
If a soldier draws payment from Imprest
holder on Acquittance Roll, the same is
debited by in
instalments when details are received
929 Four three two One

If a voucher required to support a charge is Certificate
lost, is required to be submitted to for voucher
audit? lost Indemnity
bond
930 Both None

Date Day decided
mutually by PCDA/CD
If accredited bank is not open on last working agreed A
day (Due date of payment of salaries), upon by
payment is made on day DDO &
of the closed holidays? Bank
931 Following Preceding

If advance drawn under LTC claim within one month two months three
from the date of return months
journey has to be submitted?
932 15 days
If advance not drawn under LTC claim within one month two months three
from the date of return months
journey has to be submitted?
933 15 days
Officer
holding
higher ranks
in a
substantiv Holding
If an appointment is tenable in alternate e capacity higher rank
ranks, can be held appointed to
in acting
such post? capacity
934 Both None

If an approved work is not commenced within Revised Suppleme Fresh Approval of
12 months of date of Administrative Admin. ntary Admin. Admin. next higher
Approval, Approval Approval Approval authority
must be obtained?
935
family will be eligible for immediate monetary
relief of Rs.
(Maximum)?
936 24000 16000 10000 8000
Month prior December
to month in of the year
If an employee dies in the middle of a month, which in which
subscription for CGEGIS is recovered up to Date of Month in
Death died which died died
?
937
If an employee fails to exercise option within a or b or c

the prescribed period in respect of 7th CPC 01.01.201 Date of next
pay fixation, pay will be fixed from the date 6 promotio n whichever
? is beneficial
938 DNI
1955 mein gathit Rajbhasha aayog ka naam Khair Aayog swarn Singh Librahan Inme se koi
kya tha? Aayog Aayog nahi
939
If an employee fails to exercise option within a or b a or b
the prescribed period in respect of whichever whichever
promotion, pay will be fixed from the date of promotio of next is beneficial is less
? n increment beneficial
940
decision of
Competen t
Authority
If an employee gets promotion on 1st January Option
2016, his pay will be fixed giving increment on given by
account of promotion as per ? him
941 6th CPC 7th CPC

If an employee is promoted to a higher group Date of 1st April 1st
in April of a year, higher rate of CGEIS Promotio n of the year January of
subscription will be 1st July of next year
recovered w.e.f. ? the year
942
If an employee is transferred to a non CGHS
station the family members can 12
avail benefits under CGHS for ? months
As decided
by
Competen t
If an employee is under suspension on Authority
As opted by
01.01.16, his subsistence allowance is payable
the
under pay structure till
employee
finalisation of proceedings?
944 VII CPC VI CPC

If an employee joins duty on 1st July
afternoon, his entitlement to EL
during the first half year would be-
945 12.5 days 13 days 15 days 30 days
If an employee joins in the middle of the year, first of the first January first July of first July of
CGEGIS subscription is recovered from ? next month of next year the year the next
year
946
If an employee joins in the middle of the year,
He will be entitled to benefits under
CGEGIS till his regular Savings,
subscription is started? Insurance
947 Savings Insurance None

If an employee joins service on 31st March,
How many days of EL is
admissible in the particular half year?
948 15 7 8 23
If an error in respect of a nominal account is Suspense P&L Rectificati
noticed after the accounts of the year are Account, P&L Adjustme nt on not
closed, rectification is carried out by using the Adjustme nt Account, required.
help of of the following Accounts? Suspense Account Nominal Simple
Account, Account noting is
Nominal enough
Account
949
2nd appeal on decision of First Appellate
Authority (under RTI Act) shall lie within
from date on which
decision supposed to be made?
950 30 Days 45 Days 60 days 90 days

If an error in respect of a person's Suspense Suspense P&L Rectificati
account is noticed after the accounts of the Account, Account, P&L Adjustme nt on not
year are closed, rectification is carried out by Person&# Adjustme nt Account, required.
using the help of of the following 39;s Account Person&# Simple
Accounts? Account 39;s noting is
Account enough
951
If an individual gets two promotions in a quick Only for Only for Not
session say between 2nd January and 30th first second available for
June of the same year, then option to get promotio n promotio n Both the both
Refix the pay promotio ns promotio
from DNI will be available for ? ns
952
He may be
allowed if
administra
tively
feasible allowed
If an individual wishes to continue at
He may be He cannot be only for a
hard/tenure station after completion of
allowed allowed limited
prescribed tenure ?
period
953
If an officer uses staff car (Big car) for
purposes other than duty , which are
unavoidable, Rs. per KM is
recoverable
954 4.5 5 5.5 6

If any change affects the form of the Finance
and Revenue Accounts, it will not be made
without the previous Any one of
sanction of ? a&b
955 CGA C&AG Both a & b

the provisions of DPMand other Government
Manuals comes to notice, the matter should
be immediately referred to for Ministry of Ministry All the
clarification Finance of Defence three
956 CGDA
Requires
concurren
ce of IFA
when
purchased
from other
If any item of goods is available on GeM sources
portal, procurement through GeM is ?
No such
957 Mandator y Optional rule
If any part of a single consideration for one or To be
more objects, or any one or any part of any decided in
one of several considerations for a single each case
object, is on merits
unlawful, the agreement is ?
If any transaction is not adjustable either Returned to referred to
wholly or in part for any reason for want of the CDA Meerut
supporting documents originatin referred to
DIDS should be ? g CDA CGDA
959 reversed
persons not
in whole-
time persons paid
7th CPC Revised Pay rules are not applicable employme only on a
to who among the following? nt piece rate
basis
960 Both None

considered by the disciplinary authority that
some blame attached to the individual
concerned which necessitates cognizance of
such fact, that authority should award the
penalty of ?
Recordabl e Any one a

961 Censure Warning or b Both
Senior Audit
officer of
the Such
If audit authority considers it essential to see command request
Any officer
court of inquiry proceedings in a specific case,
of DAD should not
shall make a request to the executive?
be done
through LAO
962 only
both Either of Either of both
subject to them, them, subject to
maximum whichever is whichever maximum
of 60 days more is less of 60 days
to each of beneficial to beneficial to combinedl y
If both wife & husband are government them them them
servants, Encashment of leave for 10 days EL
is available to
963
necessary through revision of scales or for Revised Suppleme Approxim Fresh
other administrative reasons, Estimate ntary ate Estimate
is prepared? Estimate Estimate
964
date
decided by
Controllin g
If charge is transferred to an officer in the the following date of Officer
afternoon, he is deemed to assume charge issue of
day
from order
The same
965 day
If circumstances under which a
concession/allowance granted have changed,
proposal for modification/withdrawal should Sanctionin g
be authority
sent by Controllers to ?
966 CGDA GOC in C DADS

Refer the Refer the No need to Relax the
case to case to CGDA refer to audit
FADS for for prior anyone. temporaril y
prior concurren ce He can take and
concurren decision of intimate
ce his HQrs later.
If controller desires to relax audit temporarily own.
in a matter which concerns his office or his
sub office, he should:
967
Net Profit Both Net Both Net
increases/ Profit and Profit and
Asset Value Asset Value Asset Value
decreases decrease increase
Asset Vlue
If depreciation is charged more, will increases/
increase/decrease? Net Profit
decreases
968
A or B A or B
which ever which ever
is more is low in
beneficial to cost
the
If employee falls sick at a place not covered inividual
under CGHS, Rules are applicable?
969 CGHS CS (MA)

If exp. in April/May is more than the other Payment Payment
months, obligatory in nature exceeds 1/6th of from from
Budget head (Vote on account) can be Provisiona l Suspense Advances
made? Payment Accounts Heads
970 None
971 a b c d e
If Family planning operation fails, CEA is On the first Only one
admissible for employees in respect of instance child there
Children born ? after None. Not
there after
admissible
972
If I am bringing the pay of a senior at Stepping Antedatio
973 par with a junior, I am doing ? up of pay n Both None
If I am updating an account, I am Trial All the

974 operating ? Journal Ledger Balance three
If it be in the public interest to extend the MOD, Army H.Qrs,

period of an existing Contract, approval of Next higher Next higher
and sanction of CDA, Next CFA CFA GOI, Next
are necessary? higher CFA higher CFA
975
If it is felt in audit, rates accepted in contract Next higher
are considerably higher than rates prevailing CFA
in market, matter All the
should be taken up with? three
976 CFA CGDA

If it is found that credits have not been
afforded in the ledgers in respect of
vouchers selected for test check, All the
LAO will object? three
977 Issue Receipt Expense

If it is noticed in audit that Expenditure Concerne d
incurred is prima facie more than the Administr
occasion demands, PCDA/CDA would take up ative
the matter with ? Authority Next higher
authority
978 CGDA Army H.Qrs

Accept L-2
at the rate
quoted by
L-1 (if L-2
is wiling)
If L-1 is found invalid, which of the following Accept the Any of the
Retenderi ng
action you would suggest to MES officer? bid of L-2 three
979
Take it as Dont take it
receipt and as a receipt
write off the and
loss under regularise as
If money due to Government has actually appropriat e loss
reached a Government servant and is then head
embezzled, stolen or lost, what action would
you suggest?
Take it as
980 receipt None
If Mr. X has to carry out special audit of an
Allowance admitted in pay bill of MES
civilians, his direction of verification should be Sanctions to Pay Bill to
from (Give a but not b b but not a
Pay Bill Sanctions
the answer which is more accurate)?
981
A will be allotted in the R section for each Separate
addressee with whom communications are task holder
regularly made Separate
for dispatch work? Separate box Pigeon hole
rack
982
Private
medical
practioner
appointed in
outside the
AMA in a place
Governme of duty
If No AMA is appointed in sub urban area,
nt hospital
treatment can not be obtained from
in adjoining
city
983 Both None

item of expenditure sanctioned by the CFA Next higher
and the objection is not withdrawn by the CFA
CDA even after reply, it shall be incumbent on through
the CFA to report the transaction to the Next higher CDA
CFA
for orders?
Command
984 CGDA H.Qrs.
If One controller wants to originate a DIDS Respondin g Respondin g Originatin g Originatin g
against another CDA, the originating CDA head of Head of his Head of the Head of his
should operate the Respondin own Respondin own
of Defence Exchange Account? g CDA office g CDA office
985
If Original work consists of one special work separately
which requires approval by higher CFA, Admin for original
Approval is accorded by the CFA under whose and special
power falls? Total works
amount of
the work
986 Special work GOI

If pay plus pension exceeds the pay + that
maximum pay of the posts, DA will be based pension maximum
on ?
987 pay pension
If President wants to resign, he will address Prime Chief Vice Speaker of
his resignation to ? Minister Justice of President Lok Sabha
India
988
If public transport not available in a stretch of
journey expenditure may be reimbursed as
per the entitlement on transfer for a max.
limit of KMs
based on self certification under LTC?
989 25 50 75 100
Acceptanc e
after
permissio n
of next
If Resultant Single Tender is received, which higher CEA Report to
of the following actions would you suggest
PCDA/CD A
the CFA?
990 Both None

If the % of disability is between 50 and
75, it Reckoned as % for Sanction of
Disability pension?
991 50 60 70 75
If the % of disability is between 76 and 100, it
Reckoned as % for
Sanction of Disability pension?
992 100 75 50 40
A head which is placed under a
particular Minor Head by the CGA should not
be placed under another
Minor Head by DAD?
993 Sub Head Detailed Both None

If the % of disability is less than 50, it
Reckoned as % for Sanction of
Disability pension?
994 25 40 50 Nil
changed by a Ministry, the proposal should be Financial
invariably referred to Advisor
?
995 CGA Pr. CCA Secretary
If the accredited bank is required to be
changed, the proposal should be
invariably referred to the ?
996 C&AG CGA Both None
recoverable in arrears from Defence Civilians,
owing to errors in assessment, exceeding one-
third of their emoluments, HODs have
discretion to authorise recovery in
instalments (max.)
No such
997 3 6 12 discretion
If the amount provided in the sanctioned Modified Suppleme
budget is found to be insufficient during a Appropria ntary Grant
financial year tion Vote on Excess
additional sums are sought as Account Grant
998
by more than % for which necessity was
accepted, revised AON
is necessary?
999 2 10 15 20
account appears as By bal c/d, then
the account is closed with a balance?
1000 Debit Credit Nil None

account appears as To bal c/d, then
the account is closed with a balance?

If the CO of a unit considers that demand for His next
information made by his LAO is unnecessary higher
he will refer the authority
matter first to ? PCDA/CD A b through a a through b
1002
retrieved from work to MES storeyard, which Baby Indent Credit Baby
of the following document is Indent
prepared?
1003 Credit USR USR
How we can put a Chart in the presentation Edit -> Insert -> Insert -> View ->
using PowerPoint ? Chart Picture-> Chart Chart
Chart
1004
A bid shall remain valid for days
1005 in case of single bid RFP 90 120 180 365
If the Credit side of P&L A/c is less Gross
1006 than Debit side, result is ? profit Gross loss Net profit Net loss
If the Credit side of P&L A/c is more Gross

return in FORM GSTR-7 by the due date he

shall pay a late fee of Rs. per day under
CGST Act & SGST/UTGST Act separately
during which such failure continues subject to
a maximum amount of Rs. each
under CGST Act & SGST/UTGST Act 100, 100,
10000 25000
1008 50, 5000 100, 5000

done as
decided by
Disciplinar y
Authority
If the Delinquent Government Servant dies complete d
Continued
during the pendency of Disciplinary till finality to ascertain
Proceedings, the proceedings should be ? facts
1009 Dropped
If the endorser signs his name only,
1010 the indorsement is said to be ? Invalid Partial Full Blank
Contingen
cy fund of
If the first digit of a major head is 7, it Revenue India head
Capital head
represents ? head
1011 Loan head

If the first digit of Major head contains 5, it Revenue Revenue Capital Capital
represents ? Receipt Expenditu Receipts Expenditu
re re
1012
partial performance of an obligation lasts for
more than , either party to the contract
reserves the right to terminate the contract
totally or partially upon giving prior written
notice under Force Majeure clause?
1013 1 month 2 months 3 months 6 months

extended by referred to
half of the next higher
If the information is not provided under RTI original authority Depends on
Deemed
Act within the prescribed period, it will be period
Rejection case to case
?
1014
Extend the
scope of
audit and
report to
Stop the PCDA/CD A Request for Report the
audit and conduct of matter to
report to Statutory Executive
PCDA/CD A Audit Authority
If the LAO feels that he is seriously

1015 ?put upon enquiry? , he should:
Yes. Up to Yes. Can be
10 accepted and
minutes kept for
relaxation comparing
can be with L1
A bid was submitted by a firm 5 minutes after given No Cannot discretion
specified time. Whether it can be accepted? be accepted of CFA
1016
Extend the
scope of
audit and
report to
Stop the PCDA/CD Request for Report the
If the LAO feels that he is seriously put upon audit and A conduct of matter to
enquiry , he should: report to Statutory Executive
1017
Extend the
scope of
audit and
report to
Stop the PCDA/CD Request for Report the
audit and A
If the LAO feels that he is seriously put upon conduct of matter to
report to
enquiry he should Statutory Executive
PCDA/CD
Audit Authority
A
1018
If the letter of credit is silent as to Irrevocabl e Reversabl e
whether it is revocable or otherwise, the
credit is deemed to be ?
1019 Revocable Revolving
If the material issued to Contractor for Double the
incorporation in work are found to be surplus, Market
but not returned by the Contractor, recovery Rate as Replacem Stock Book Rate
will be done at decided by
ent Cost Rate
rate? GE
1020
If the maximum period of Casual Leave
availed of by an officer in a calendar year
(including extensions mentioned above) is in
excess of the leave admissible, the entire spell
of Casual Leave (including the period of Special
extension) will be treated as ? Annual Absence
Casual
Leave without pay
Leave
1021 Furlough
If the net amount under the head Ministry of Requestin g RBI CAS
Home Affairs is a credit (i.e. credit is more the MHA to Nagpur by
than debit), the same is settled by ? forward a Issuing a transfer of
cheque cheque to funds
MHA
1022 None
If the proposed site, in which MES is supposed
to carry out works, encroaches on civil or
Railway department roads, consent of the Area
All the
authority will be obtained by ? Command PCDA/CD A three
er
1023 MES
If the sanction of the Government of India is Loss of Public
required to write off loss, a court of enquiry money
shall be necessary in Loss of Both (A) & None of
the following case: stores (B) these
1024
If the sanctioning authority is vested with full Standards
powers in r/o particular class of expenditure, of Financial
it can be challenged by Authority of Authority of Propriety All the
audit only under ? C&AG CGDA three
1025
with full powers in respect of the particular Standards
class of expenditure, sanction accorded under of Financial
these powers can be challenged by audit only Orders of Orders of the Orders of Propriety
under CGDA FADS MoD
the ?????????.
1026
A bill becomes a only when it is
1027 receipted and stamped 'PAID Paid Bill Voucher Document Form
If the second birth results in twins or multiple Two at a

births, CEA is admissible to time
children?
1028 All the Two Three
If the total annual Kilometers limit sanctioned Divisional
in respect of Class B vehicles is exceeded, /Area
whose sanction Command CO of the
will be looked for in audit? er unit Army H.Qrs
1029 GOC in C
If there is a discrepancy between unit price As Decided As clarified
and the total price quoted by a supplier in the by by the
tender, the price CFA/IFA supplier
shall prevail?
1030 Unit Total

If Top Secret papers are to be duplicated, The Reliable
should be present during operation? concerned subordina te
Officer i/c
1031 A or B Both
00/021/00 (Reserve Bank Deposits), you are Administr
working in section of ation
PCDA/CDA?
1032 Accounts Audit EDP
If you are linking a transaction from
voucher into IRLA of a PBOR, you are verifying
entry in the IRLA?
1033 debit credit Both None
the authority incurring expenditure out of Expenditu Performa nce Concurren t Sanction
public money, you are doing re audit audit Audit Audit
?
1034
If you find remark I in Dolphin System as the
status against DO II item according to
acceptability of the item, Imprest
you will understand it as? Initial claim
Section
1035 Invalid Irregular

If, an item of DIDS is found to appear in the Group Officer Addl.
second list, it should be put up CDA/Jt.
to for monitoring? CDA
1036 SAO/AO CGDA
Will place
under MFAI
If, in respect of any voucher selected for test in the same
A or B as Quarter
check, credits have not been afforded in the
per financial
ledgers, etc., the LAO will place the voucher
value
under ?
Observati
1037 on Objection
A Bill shall be deemed to be a Money Bill if it Remission All the
contains only provisions /Alteratio n three
dealing with of tax?
1038 Imposition Abolition
Visakhapa
1039 IFA coast Guard is Located at ? Mumbai New Delhi tnam Kolkata
Register of claims, Labour Register and
Register of Pack Accountings are maintained
in which of the following Supply
units? Store Depots Embarkati All Army
Depots on H.Qrs. Units
1040
Cash Permanen t Public Fund
Assignme Advance
nt
1041 Imprest is also known as ? None
Schedulin g Audit of
of ACRs to Imprest
Imprest Section is not responsible for which EDP Account Closing of
of the following duties in PAO? IRLAs
1042 FAMOs
Imprest Section of PAO will take action to call Last
for the Imprest account if not received from working day
the imprest 3rd day of 7th of the 10th of the
holder by of the month? the month month month
1043
Imprest Transactions are recorded in Cash Public
which of the following Cash Books by GE Assignme nt Fund
Office? Account
1044 Both None
Improper maintenance of auditable Observati Serious Trivial Error
documents is classified as in Local on Irregularit y
Audit?
1045 Objection
Imputed costs are also known as Out of Replacem
1046 Costs? pocket ent Notional Marginal
extent of one month's account, to be

selected by the PCDA/CDA, will be audited by
an IDAS officer specially
detailed by him?
1047 January March April July

In 6 tier classification how many digits are
used to show the complete
classification of a transaction?
1048 13 14 15 16
A building which will serve its purpose for a
period of less than years is
classified as Temporary Building?
1049 7 6 5 10
Refer the
matter to
next higher
CFA for
regularizat
ion taking
Refer the concurren
Refer the Report the ce of his
In a case,which requires concurrence of IFA is case to IFA
matter to matter to IFA
processed without obtaining concurrence of for ex- post
Next higher CGDA
IFA and purchase completed. What would be facto
IFA of the office for
your suggestion to regularize the case? concurren
original IFA decision
ce
1050
In a CDA office comparison of expenditure of The same Similar units
cash and certain important kind of stores unit during the
selected in unit to render financial advice is between same
done different period None of the
by comparing the expenditure of quarters two is
correct
Both are
1051 correct
In a CDA office store contract and store audit Not requires
sections have not been separately established acceptabl e permissio n
as quantum of of CGDA No
work does not justify. Acceptabl e
comment
1052
All the
1053 In a circular, communication must be Firm clear Specific above
Book the Book the Book the Book the

amount amount amount amount
under Plus under Plus under under
receipt charge Minus Minus
against against receipt receipt
00/014/2 00/014/1 against against
3 and Plus 3 and Minus 00/014/2 00/014/1
In a Class 1 punching medium code head Charge charge 3 and Minus 3 and Minus
00/014/23 was used instead of 00/014/13. against against charge charge
The amount was booked against Plus charge. 00/014/1 00/014/2 against against
What should be the rectification action 3 3 00/014/1 00/014/2
through class 2 3 3
Punching medium?
1054
In a class 1 punching medium, in which Plus Receipt Minus Plus Charge Minus
column amount booked against CB Receipt Charge
(00/020/81) code will appear ?
1055
In a class 1 punching medium, in which Plus Receipt Minus Plus Charge Minus
column amount booked against Receipt Charge
payment of any amount will appear ?
1056
In a MF, whose sanction is required to Deputy Assistant
transfer the coupons held by Manager from Director Director
one category to another?
1057 Manager Cashier
In a Military Hospital, children below
the age of years will be given half the
scales authorized for adults
1058 12 21 16 10
This is a This is a class This is a This is a
class 1 1 Punching class 2 class 1
Punching Medium, Punching Punching
Medium, booking Medium, Medium,
booking columns are booking booking
columns are correct but columns are columns are
correct and the punching correct but not correct
In a Punching Medium the bookings appear as the Medium is the but the
follows: Code Head 00/020/81, Plus Receipt - punching not punching punching
Rs. 10,000/- Code Head 00/014/23 Plus Medium is balanced Medium is Medium is
Charge Rs. 9,000/-. Which of the following balanced not balanced
statement is true for this Punching Medium? balanced
1059
Permanen t
employee
subject to
clearing the
Probation
A candidate who is already in permanent er exam
Government service and is selected for Quasi
appointment in I.D.A.S. on the results of a permanen t
competitive examination held by the U.P.S.C. employee
will be appointed as a ?
Probation Permanen t
1060 er employee
Permanen t
employee
subject to
clearing the
Probation
Government service and is selected for
Quasi
competitive examination held by the U.P.S.C.
employee
will
be appointed as a ?
Probation Permanen
1061 er t employee
In all returns, the value of items of movable
property worth less than Rs.
may be added and shown as a
lump sum?
1062 5000 10000 20000 25000

In an half yearly audit period, ------
1063 month can be selected by LAO for 2 Months 3 months 1 Month 4 Months
held responsible for the loss/damage,

% of Departmental Charge (DC) is
added to arrive at the total
loss.
1064 10 5.5 8.5 No DC

can be can be
counted counted
only with only if
permissio n special
of executive audit is
should be is not seen, conducted
only cash
counted by
book is
LAO
audited
1065 In audit of Military Farms, cash in hand

In business how many main types of
1066 financial transactions are there? 1 2 3 4
for pension, which of the following period

falling within the last ten months will be
ignored and a corresponding period added Overstay of All the
before leave three
ten months?
1067 Dies Non EOL
office is appointed as C&AG, his leave Supreme Chief Justice
entitlements will be same as that of Court of
? Judge India
1068 IAS officer None
In case a person other than servicing office is Supreme Chief Justice
appointed as C&AG, his Travelling Allowance Court Judge of India
entitlements will
be same as that of ?

officer is appointed as C&AG, his leave Supreme Chief Justice
? Judge India
In case a person other than serving officer is Supreme Chief Justice
entitlements will

A Cash Assignment is a in letter of Fund All the
1072 favour of a Disbursing Officer? Credit credit Transfer three
In case a project requires certain preliminary

activities like surveys, soil investigations,
preparation of basic design etc. and or
engaging an outside consultancy agency, then
a Go-Ahead sanction not exceeding % of
rough cost estimate will be taken for such
activities from GOC in C or equivalent
with the concurrence of IFA
1073 5 10 15 20
promotions in quick succession i.e. gets
second promotion before refixing of first
promotion on DNI, then refixation option First Second
Both the
from DNI is Promotio n Promotio n
promotio ns
admissible for ? only only
1074 None
In case an employee proceeds on Deputation post in first None. He
to a post outside the parent department and post on cannot
further proceeds on second deputation to deputatio n proceed on
another post, which carries less pay than the with second
first deputation post, he will be eligible to difference as deputatio n
draw the pay of provided he opts to personal to post
draw the ex-cadre pay carrying less
post on each occasion? the post in pay
post of
parent
departme second
deputatio n
nt
1075
Need not be
transferre
d. It should
be
In case application has been received in the returned
office of CPIO, which pertains to the
jurisdiction of another CPIO, it shall be
transferred within days?
1076 5 7 10
In case if you find a new name in the pay bill, Appointm
which document will you look ent order
for in audit?
1077 LPC a or b None
more, when amount of CA reduces the cost of
project as a whole below Admin approval
amount by more than
%, approved amount will be reduced by
the amount exceeding that
% by CEA?
1078 10 15 20 25
In case of AAC report: Demands/cases
outstanding as on ??.. and its position as on
30th June is furnished through
this report to HQrs office by 31st July. 31st March 1st January 31st
January
1079 1st April

outstanding as on 31st March and its position
as on ??.. is furnished through
this report to HQrs office by 31st July.
1080 30th June 1st June 1st July 31st July

as on 30th June is furnished through this
report to HQrs office by
??..

as on .. is furnished through
this report to HQrs office by 31st July.

A cheque deposited in to bank has been
stated has dishonoured? Which
side of the cash bok will be updated?
1083 Credit side Debit side Both None
outstanding as on .. and its position as on
30th June is furnished through this 31st
report to HQrs office by 31st July. 31st March 1st January January
1084 1st April

In case of AOC depots, if stores issued on loan
are not returned by other departments within
six months, five time Replacem
value of stores are charged? the ent
1085 Twice the full value

In case of Army, MFAI report is GOC in C Army
1086 addressed to GOC in C by Name DGADS HQrs
No
provision
In case of charges for which special sanction is exists.
for countersig Sanction is
necessary, no separate sanction necessary, if
provisiona ned by required
the bill is
l payment CFA
?
1087 None
In case of combined leave, the Leave Advance Casual leave study leave Annual
is admitted only for Leave
portion in respect of Army Officers?
1088 Sick leave
In case of disagreement between CFA and Next higher Next hgher
IFA, whose decision is final? CFA IFA
1089 IFA CFA

In case of disagreement with the IFA, Next Next higher Regional
the CFA can overrule the IFA with prior higher CFA IFA PCDA/CD A
permission of ?
1090 None
In case of erroneous advise by RBI, where
supporting vouchers are not forthcoming,
item can be reversed
after a period of ?
1091 3 months 6 months 9 months one year

In case of final settlement of accounts of a Upto next
PBOR, if pay book is lost, the IRLA will be kept quarter
open for ending
1092 1 month 2 months 3 months

In case of foreign procurement, normally a
period of days for validity of offers
may be
prescribed, as considered appropriate
1093 60-120 60-180 90-180 120-240

A cheque drawn 31.03.2019, presented by 2019-20
the beneficiary in the bank on 02.04.2019, only if
paid on same day will be accounted for under banlance
the Cash not
Assignment of the year ? 2018-19, available for
if balance 2018-
available 19
1094 2019-20 2018-19

the Cash Assignment of the year ? not
2018-19, available for
if balance 2018-
available 19
1095 2019-20 2018-19

the
departme
nt which
sanctions
In case of Govt. servants who avail of leave on Borrowing the leave
termination of their deputation period the departme Lending either a or b
Departme nt
liability for leave salary will be borne by nt
1096
In case of imported loss where the supplier Loss of
refuses to accept the responsibility for transit Public
loss, the loss Money None of
will be categorised as?.. these

If Tender
Enquiry has
already
been
floated
before the In the
In case of Local purchase of stores, under time limit of discretion of
what circumstances the sanction does not sanction Competen t
lapse even after the validity of the sanction. Financial
Authority.
None of
1098 Both A & B these
Estimated
cost of
repair (not
exceeding
In case of loss of AOC stores involving change
30% of 40% of the 50% of the 50% of
in condition from serviceable to repairable,
priced priced priced PV)
the value of loss will be
vocabular y vocabular y vocabular y
???
1099
CS(MA) Rules, which of the following Certificate A Certificate B Both (a) and None of
document(s) are necessary along with the (b) these
Med 97 form?
1100
No. an
intimation
regarding a link to
In case of Open Tender enquiry, whether NIT NIT can be No. Not to be website can
contacted
can be sent directly to registered suppliers? sent directly be
forwarded
1101 Yes
should be ensured that discharge is effected
within from the date of medical board
proceeding are countersigned by Three
Administrative months One month
Authorities?
1102 14 days 21 days

In case of rate contracts the anticipated value
of drawal over a period of should be
taken into
account for determination of CFA six monthly
1103 One Two None

one member
belonging to
Minority
one Communit
In case of selection for 10 or more vacancies member y
in all Groups, it is mandatory to have belonging
to SC/ST
1104 Both None

In case of selection for 10 or more vacancies belonging to
in all Groups, it is mandatory to have one Minority
member belonging communit Woman All the
? to SC/ST y member three
1105
A cheque received in a PCDA/CDA office is Special Dak Not
diarized as diarized at
all
1106 Valuable Bill
In case of transfer to Pension
establishmentafter expiry of the tenure of
services, which of the given Net Both of None of
item can be retained by the official. Mosquito these these
1107 Shoe
Restricted
to entitleme
nt on the
shortest
In case of travel on a longer route by train on route Admitted as None of
LTC, the claim will be per actual these
1108 Rejected
In case of units whose S&S Imprest Accounts Transferre d Returned to Destroyed
are finally closed, the unused CR forms are to the local PCDA/CD by unit and
? units A certified Any of the
three
1109
In case only one auditor is detailed for Local As decided
Audit of Cantonment Board, he will be by LAO
considered as for Senior Junior
calculating Audit Fee? Auditor Auditor
1110 LAO
the supplier
is liable to
pay the
additional
amount
spent by
the
Governme
nt, if any, in the supplier
procuring will be given
the
difference
amount if
purchased at
low
cost
In case Risk and Expense purchase is

1111 undertaken, which of the following is true? Both None
In case where Date of birth is not known in Date
respect of an employee, but year of birth is declared by
known, which date will him/her
be considered? 1st January

In case work is completed on 25.03.15, final March
bill is passed by PCDA on 31.03.15 and Suppleme
Cheque is issued by GE on 01.04.15, ntary March
Expenditure will be Correction Suppleme
booked in Month/year? 15 ntary 15
1113 43174 43205

cannot be issued by PAO (ORs) in respect of Authority Main office
finally closed Imprest Account due to who of PCDA/CD
outstanding objections, details should be sanctione d A Record
communicated by PAO to ? Imprest Army HQrs Office
1114
In cases where a formal written contract is
not made, no order for supplies should be
placed without at payment standard All the
least written agreement on ? schedule form three
1115 Price
In Powerpoint the arrangement of Presentati on
elements such as Title and subtitle text,
pictures, tables etc. is known as ?
1116 Layout Scheme Design
Take back
the
acknowle
A cheque submitted by a tenderer has been Give back dgment
dishonored by his bank. What action would the Cheque Ask him to given earlier All the
you suggest the to deposit cash to three
Executive? Tenderer him
1117
concluded with the firms, whose rate contract
with DGS&D/other central procurement
agencies has expired and renewal of RC has
not taken place,
clause should be incorporated in the
Supply Order/Contract to the effect that
during the currency of the Supply
Order/Contract, in case rates are found to be
lower on conclusion of rate contract, the
lower rates as in the rate contract shall be
applicable
Especially in Rate Contracts
Force Any of the

1118 Option Majeure Fall three
In cases where tenders are issued on Indian Postal
payment, which of the following modes of Order
payment of tender fees may Treasury
be adopted by the tenderers? Receipt
1119 Both None

In cases where the tenders are required to be
submitted by hand, it may be ensured that
the names and designation of at least
are One Officer
mentioned in the bid documents?
1120 4 officers 3 officers 2 officers

Before
issuing
Completio n
In cases, where scope of work is changed due Within 1 Report Part Before
to administrative reasons, Technical Sanction month of A actual
will be issued ? execution execution
Soon after
1121 execution
In checking the credits in the sales ledger of Sales Ledger Cash Book to
MF, for payments made by customers to Sales
checking should be done Cash Book Ledger Can be any
from way
1122 Both ways

In claim of Transfer TA of Govt. Step Minor Step Adopted
1123 servant is not included in the family: children brother father child
In Contractors ledger, separate folios (pages Contracto r work order

with No.) are allotted to each
?
1124 Contract Payment
In determining completion of tenure,
authorized period of leave up to a maximum
of days for hard/tenure stations, will be
reckoned as service at
the station.
1125 60 90 120 180
Defence Defence Delegatio n Dedicatio n
Forces Forces of Financial of Financial
Public Personnel Powers Powers
Relation Review Rules Rules
1126 In DFPR 1978 DFPR stands for :

In e-ticketing system, Tickets booked Army
by units are debited against Account? Head
Quarters
1127 Unit Revolving CGDA
A cheque with more than
alteration/alterations should not be issued by
D section of PCDA (O)?
1128 2 1 3 4
In general % of detailed audit is
1129 carried out in case of Clothing 16.5 33 50 100
In general coverage of CGHS shall be limited

to the areas within KM
Radius of the CGHS Wellness centres?
1130 2 3 5 10
In general expenditure on transportation of
goods when purchased is born by , if
otherwise agreed upon differently? Equally by No such
the Buyer understan
and Seller ding
1131 Seller Buyer

Non of
1132 In general, CFA is decided on ????. Gross Loss Net Loss Cash Loss these
investigation and disciplinary proceedings)

should not exceed
?
1133 2 years One year 9 months 6 months
In general, there are four ways in which profit By increasing By
performance of a business can be improved. Selling Price decreasin g
Which of the following is not such a way? By variable
increasing costs
volume
1134 None
Nominal accounts which statement below is
correct- 1) Debit all expenses and loses, credit
all income and gains,2) Credit all expenses One is Two is Both are Both are
and loses, correct correct correct incorrect
debit all income and gains
1135
In good draft paragraphs should not be emphasizi All the
ng one above
idea
1136 Long numbered
In how many instalments (maximum)
principal amount of House Building Advance
is to repaid by Government
Servant?
1137 180 240 200 150

In how many instalments HBA Interest
1138 amount is recoverable? 75 60 50 40
A clerk in debt will not be employed in the Any of the

offices of three
1139 AO GE LAO DPDO

In how many instalments HBA
1140 principal amount is recoverable? 180 150 120 75
In how many instalments PC advance

1141 is recoverable (maximum) 50 75 100 150
instalments, GPF Advance is recoverable from No such

the pay of limit
employee?
1142 60 50 30
In how many monthly instalments
1143 (max.) HBA Interest is to be rapaid 90 60 45 30
1144 (max.) HBA principal is to be rapaid 120 150 180 240
Board Proceedings are recorded in Army units

in respect of articles
condemned?
1145 5 4 3 2
In How many spells CCL can be
1146 granted in a year? 2 3 5 No limit
processing of bills (Auditor & AO/SAO) is done

up to a maximum of Rs.
?
1147 1 Lakh 2 lakhs 5 lakhs 25 lakhs
the arbitral proceedings, the parties, or the
arbitral tribunal with the consent of the
parties, may arrange for assistance by a
suitable institution or person as per
Arbitration and Conciliation Act?
Administr Any of the

1148 Judicial ative Financial three
In order to meet all expenditure on
conservancy arrangements in Cantonments
and non Cantonment military stations
debitable to DSE other than that incurred in
connection with training in camp, lump sums
will PCDA/CD A
be placed at the disposal of ?
1149 GOC in C Both None

A complete record of works performed under Work Contracto rs Measure None of
a contract is Diaries order ment these
contained in book Book
1150
In order to prevent the possibility of Arithmetic
alterations being made in the ledgers by units, checking of
is done before taking up totals
any other audit process?
1151 Linking pairing Both a, b

incurred is reasonable and the production of
fodder by Remount Depots is economical, the
figures in respect of Remount Depots should
be compared with those of the nearest Remount
? Military Farm
Depot
1152 A or B A and B
This Code This code This Code This Code
head can be head can be Head can be head can be
used only used only used only used either
under Plus under Minus on the under Plus
Recept in a Receipt in a Receipt side Receipt or
Punching Punching of a Minus
Medium Medium Punching Charge in a
Medium Punching
Medium
In RDR Pamphlet If a code head is shown

under the heading Receipt Head, What does it
1153 mean?
In respect of AAOs working in IFA offices,
Issuing the charge sheet and finalisation of
Disciplinary proceedings Respectiv e PIFA Proforma CGDA
is done by ? IFA concerned Controller office
1154
In respect of Building identified as prestigious, Service Service
a separate detailed justification will be H.Qrs. To H.Qrs. To
submitted by the GOI MOD
to ? User to GOI User to MOD
1155
Commission for India (other than UK),
the following document is issued by PCDA
(O)?
1156 LPC Pay Slip Both None
In respect of stores issued for depot use of
consumption by depot personnel, the depots
will function as Consignee Consignor Consumin g Consumin g
for Store Accounting? unit unit Unit Depot
1157
cases, Controllers can send communications Interpreta Audit Financial All the
direct to Service tion of Reports Advice three
Head Quarters? Rules
1158
By booking By booking By booking By booking
amount amount amount amount
under Plus under Plus under Plus under Plus
Receipt Receipt Charge Receipt
against against against against
93/020/8 00/021/0 93/020/8 00/021/0
1 and Minus 0 and Minus 1 and Minus 0 and Minus
Receipt Receipt Charge Receipt
against against against against
00/021/0 93/020/9 00/021/0 93/020/8
0 1 0 1
In SBI CMP how the suspense account

is cleared when online debit scrolls are
1159 received in Accounts Section?
In terms of Quantity, Opening Stock + Sales + Sales - Closing
Purchases is equal to ? Closing Closing Stock -
Stock Stock Sales
1160 None
by where the relations subsisting
between the parties are such that one of the
parties is in a position to dominate the will of
the other and uses that position to obtain an
unfair
advantage over the other
Undue All the
1161 Coercion Fraud Influence three
unfair
Undue All the
renewals/repairs are done on basis in At 25% of the At 50% of At Full
cases where initial issues were made on free payment the Payment
basis by the Artificial rate payment rate
Limb Centre? rate
1163 Free
that authorization of Government Transport is
limited to journeys not exceeding one way
distance of kms except in the case of
general
officers and equivalent Ranks?
1164 8 32 48 96
In the Budgetary Control Exercise, which of Modified Preliminar y Revised Vote on
the following is the final Appropria Estimate Estimate Account
estimate/allotment? tion
1165
In the case of & , Minor works Farms & Boarder
are also classed as Capital works? Ordnance Roads &
Navy & Air Factories GREF
Force
1166 None
buyer shall
have a
reasonabl e
opportuni ty
of comparing
the bulk with
the
bulk shall sample
correspon d
with the
sample in
quality
goods shall
be free
In the case of a contract for sale by sample from any All the
1167 there is an implied condition that ? defect three
a specified article under its patent or other
trade name, there is no implied condition as
to its for any
particular purpose?
1168 Suitability Fitness State Condition

employee, who refuses promotion, no fresh
offer shall be made for a period
of ?
1169 6 months One year 2 years 3 years
In the case of abandoned project, receipts New Project
from the disposals of stores or other assets replacing
sold are utilized elsewhere should be credited Governme nt the Any of the
to project
Account three
1170 Project
In the case of Advertised Tender Enquiry,
Ordinarily, the minimum time to be allowed
for submission of bids should be
weeks from the date of publication of
the tender notice or availability of the bidding
document or sale, whichever is later?
1171 6 5 4 3
Parent
Departme nt
post +
Deputatio n
Duty Post as
In the case of an employee going on Post
Deputatio n Allowance opted by
deputation to another department, he will post Whicheve r the
draw the pay of the ? is more
employee
1172
A contract which ceases to be
enforceable by law becomes when it
ceases to be enforceable?
1173 Void Voidable Valid One side
A contract which ceases to be
enforceable by law becomes when it
ceases to be enforceable?
None.
Cannot be
In the case of APAR system, if a level is converted
missing in three tier, it can be converted into . Three
system in the tier only
cases otherthan Stenographers?
Multiple
1175 Single Tier Two Tier Tier
In the case of appeals against penalties, the written order
records should also include a copy of ? statement of imposing
Article(s) of defence the All the
charge penalty three
1176
In the case of Army Officer serving in Last
UK, IRLA is closed on of the month by working day
PCDA (O) Pune
1177 15th 20th 25th
In the case of Army personnel serving
in A&N islands leave will commence/end on EHQ EHQ
reporting at ? Kolkata Chennai
1178 a or b None
In the case of Army units, MFAI Report will be Chief of GOC-In-C Army HQrs
addressed to Army Staff by name
1179 GOC-In-C
In the case of ASC contracts, whose Next
sanction is necessary to conclude a contract higher CFA
for less than 12 months?
1180 PCDA GOC in C MOD
In the case of Auditor working in the office of AAO (IA AAO (AN) As decided
LAO, where ALAO is not posted, Reporting Cell) of of Main by PCDA/CD
officer for the purpose of APAR of the said Main Office Office of A
Auditor will be ? of PCDA/CD PCDA/CD A
A
1181 LAO
In the case of Banking of Regimental Funds,
sanction of is required to be obtained
before depositing for the
first time with any bank? Army H.Qrs.
1182 CDA OC Station GOC in C

castings of cash book should be
checked cent percent for selected
months?
1183 three two four six
Executive Officer should exercise a surprise
check on the actual cash balances by personal
verification on at least in each month
and record a signed and dated certificate of
verification below the last entry in the
Cash Book? Three days
1184 One day Two days Four days

A Contractor requested that a security Yes. Cost
furnished by him may be converted into e will be born
interest bearing form of security. Can it be Yes . Cost to by No such
done? be born by Governme provision in
him nt Rules
1185 No
him nt Rules
1186 No
under HBA Rules, it should be completed
within of date of 18 12
drawing first instalment? months months
1187 6 months 3 months
received in the office of GE in respect of a
Contractor, to whom some payments are due
and at the same time some amouont is due
from him , which of the following will have Amount due
Court A - 75%
first to Goverenm
Attachme nt and B - 25%
claim from uch payments due? ent
A and B
1188 50% each
part of a month, calculation of DA will be on No. of days
monthly pay divided by and the result in the
multiplied by No. of month
days
1189 30 31 26
In the case of death of a Government while in such time the end of the date of the
service CEA is Admissible till he/she academic death previous
the same subject to conditions would have year in which proportio academic
provided spouse is not employed in received he/she died nately for year of
Central/State Government/PSUs etc. that death
or partly funded by Government academic
year
1190
In the case of Debit balance in respect of
Army Officer, Provident Fund monthly
contribution will be restricted
to % of pay?
1191 10 9 8 6
In the case of Defence Lands ussed for
Regimental purposes of annual profits
based on the audited figures of Regimental
Fund Account is supposed to be credited to
the Government as
provided in ALAM Part II?
1192 Full One half One fourth Nil

Field Imprest Account is submitted at least One month
before the actual date of
disbandment?
1193 7 days 10 days 21 days
In the case of doubt in interpretation of a Next higher Next higher
contract, audit officer should be guided by the CFA audit
opinion of Accepting authority
Law Officer
officer
1194
In the case of employee who joins in the
middle of the year, days of Half Pay Leave
is admissible for one Two and
completed month of service? Five by three Five by four
Half
1195 None
Sanction of Concurren ce
next higher of CDA is
In the case of enhancement of contract rates, authority necessary
which of the following statements are true? required
1196 Both None

Yes. yes. But the
Provided money
proper should be
receipt is to remitted to
be issued to governme nt
the within
contractor 24 hours
A contractor submitted bid security in the
form of Cash along with the technical bid.
Whether this can be accepted?
Yes. Can be No. Cannot

1197 accepted be accepted
Yes. yes. But the
Provided money
proper should be
receipt is to remitted to
be issued to governme nt
the within
contractor 24 hours
A contractor submitted bid security in the
form of Cash along with the technical bid.
Whether this can be accepted?
Yes. Can be No. Cannot

1198 accepted be accepted
attaining the age of Normal superannuation,
At least % of accumulated wealth of
subscriber needs to be mandatorily utilized
for
purchase of an annuity
1199 20 40 60 80
house, HBA is admissible for Rs. lakhs
only in respect of Government
employees?
1200 5 10 15 25
Unexpend ed
balance of
Cash
Assignme nt
provided by
In the case of final closing of Field Cashier PCDA
Account, which of the following balances will (O)
be remitted
into Treasury?
Cash
1201 balance Both None
In the case of foreign procurements, which of Global Limited Single
the following methods of inviting tenders can Tender Tender Tender
be adopted? Enquiry Enquiry Enquiry All the
(PAC) three
1202
In the case of Government servants receiving
Non Practicing Allowance, their basic pay plus
Non Practicing No such
Allowance shall not exceed Rs. ? limit
1203 225000 250000 237500

Any of the
three at the
choice of
employee
In the case of HBA, interest is calculated at
Compoun d
interest rate?
1204 Simple Flexible

Allotment of
funds under
In the case of hill roads when it is not possible Special special
repairs Proposal for
to repair the road from within the repairs for
original
maintenance grant, proposal for approval of work
is submitted by GE? CFA
1205 Both a & b

Officer, pay and allowances
are admissible to him/her for such period?
1206 Full Half 1/3rd 2/3rd

(Amount + Actual Amount
GST) amount Restricted
restricted to paid within to entitleme
entitleme entitleme nt nt + Actual
nt + GST GST
In the case of Hotel charges, GST is admssible Actual
payment
at ?
done
1207
In the case of implementing court orders on Governme
attachment of payments due to Contractor, nt Solicitor
any difficulty
experienced will be referred to? Honble Court
1208 DGADS CFA

By prior By prior
concurren ce concurren
of Sub- Area- ce of
Command er GOCin- C
A Controller's office decides to relax By prior By prior of the
audit temporarily in a matter concerning one concurren concurren command.
of his sub-offices. How can he do so? ce of C&AG ce of CGDA
1209
By prior By prior
concurren ce concurren
of Sub- Area- ce of
Command er GOCin- C
A Controller's office decides to relax By prior By prior of the
audit temporarily in a matter concerning one concurren concurren command.
of his sub-offices. How can he do so? ce of C&AG ce of CGDA
1210
In the case of Inter-factory issues,
copies of Issue Voucher are to be
prepared?
1211 4 5 6 8
In the case of inter-State supply TDS @ 1% each 1% each
is to be deducted if the deductor is under CGST under SGST
registered in State or Union territory without and 2% under and 2% under
legislature - B SGST/UTG IGST UTGST CGST
ST
1212
In the case of issuing depot, absence
1213 of copy will be objected by LAO? A copy B copy C copy D copy
Mileage Mileage No TA/DA

Allowance Allowance is
In the case of Local Journey on TD, The Mileage + 50% of + DA admissible
entitlement of officer will be ? Allowance DA
1214
In the case of Local journey, Daily
1215 allowance is admissible at %? 100 80 70 50
In the case of loss of a purchased Twice the Purchase Market Highest of

animal, which has not been calved since book value Price Rate the three
purchase, Pricing is done at
1216
In the case of loss of A.S.C. stores due to
deterioration or degradation, CFA will be
determined with reference to
loss to wite off loss? Gross, Gross
1217 Gross, Net Net, Gross Net, Net

Sub Superinte
Area/Equi ndent of
In the case of Loss of arms in a unit, Report valent Police of
need not be given immediately to which of H.Qrs. PCDA/CD A the
the following authorities? District
1218 None
In the case of loss of arms, ammunition court
of inquiry proceedings should be sent to Army
Head Quarters with in (Period)? three
one month two months six months
months
1219
CFA will
write off loss
in consultati
In the case of loss of money on account of No need to on with Further
withdrawal from treasury, responsibility fixed write off the CDA investigati
entirely on treasury authorities is done? loss on is done
1220 None
A cutting up allowance up to a maximum of
is admissible in
respect of meat fresh issued in a unit?
1221 0.02 0.03 0.05 0.1
A cutting up allowance up to a maximum of
is admissible in
respect of meat fresh issued in a unit?
1222 0.02 0.03 0.05 0.1
In the case of loss of stores in transit (By Rail), CFA as
part of claim on account of loss is admitted by determine d
Railways, Competent authority to write off by PCDA/CD CFA as
A determine d
loss will write off net loss? by MOD
1223 Net Gross

In the case of LTE, how many vendors must be More than
asked to forward their 3
quotations/proposals?
1224 1 2 3
In the case of Medical Depots, items declared
obsolete by DGAFMS are accounted for in NIV
ledger on a
voucher?
1225 Issue Receipt Transfer Nominal

In the case of Member of HUF, HBA is
1226 admissible at % of normal 50 60 80 100
In the case of Mines, which type of Straight line Diminishin g Either b or c

Depreciation method would you balance
suggest to adopt?
1227 Depletion
In the case of monthly returns by Total of Total issues Closing All the
prepared units, which of the following will be Receipts balance three
verified in local audit?
1228
In the case of movement of complete unit Train LAO of the Officer LAO of the
from one station to another, Quarter entraining Command detraining
is responsible to prepare Train Master station ing of unit station
Ration Returns?
1229
brought
forward to
the first
month&#
39;s
Ration
Deposited Return of
Deposited Sold out to to MCO in the unit in
to Railway the best the Railway the new
Pantry advantage of Station of station
Authoritie s the state new
station
In the case of movement of complete units,

balances in the Train Ration Return are
1230 ?
In the case of moving of troops by Train, ASC
makes no arrangement and no reserved
rations are loaded for
parties of or less?
1231 50 20 10 100
In the case of Nationals of West Bhutan Leave
will commence/end On the date of leaving
and arriving
respectively at the stations Either a or b
1232 Banarhat Hashimara Rangiya

PCDA (O)
Pune/Regi
onal PCDA or
CDA of the
In the case of counting of past service in the PAO (ORs)
PCDA (O)
case of Army Officers/PBORs, concered
Pune/PAO
will verify the past service records and
(ORs)
counts towards Qualifying
concered
service for Pension/Gratuity etc.?
PCDA (P) CRO, New

1233 Allahabad Delhi
PCDA (O)
Pune/Regi
onal PCDA or
CDA of the
PCDA (O)
case of Army Officers/PBORs, concered
Pune/PAO
(ORs)
counts towards Qualifying concered
PCDA (P) CRO, New

A cutting up allowance up to a
maximum of is admissible in respect of
meat fresh issued in a unit?
1235 0.02 0.03 0.05 0.1
In the case of Navy Ships visiting foreign PCDA Embarkati
ports, the necessary supply of foreign Navy, on
currency is arranged by Mumbai PCDA New Naval Command
through the MOF? Delhi H.Qrs. ant
1236
published by will be adopted while
converting loan issues into payment issues by
Ordnance Depots
to other Departments?
1237 GOC in C A.HQrs. MOD MOD (Fin)

In the case of officers of MES, Class 9 voucher
will be operated and punching medium will
be prepared in Quintuplic Quadrupli
by Pay section of PCDA/CDA? ate cate

Offer After Trial Evaluation/Testing, The
commercial offer should normally have a
validity period of months from the No such
date of submission provision
of the offer
1239 12 18 24
In the case of payment through Letter of Embassy in Ministry of
Credit, who among the following does the foreign External
Accounting adjustment? PCDA New country Affairs Any of the
Delhi DAD Cells
1240
In the case of PBORs in debit balance,
1241 of pay is recovered as monthly 2/3rd 0.5 1/3rd 1/4th
Fix at the
same stage
and admit
increment as
if promotio n
In the case of prmotion, when increment is is not Wait till the
granted in the existing pay level and pay is to granted DNI and
fixed in the promotion pay level, if it is found carry out
that same pay exists in the promotion Refixation
level, then pay is fixed at ? of pay
Next
1242 higher stage Same stage
A or B A or B
whichever whichever
is beneficial is less
to the beneficial to
In the case of promotion, if the individual individual the
does not exercise option within the Date of individual
prescribed period, then pay will be fixed from Promotio n
?
1243 DNI
In the case of promotion, option has to be
exercised by the individual to get pay fixed
either from date of
promotion or DNI within Period?
1244 3 months 2 months 1 month 15 days

is given by the individual to fix the pay initially Pay in the
and refix the pay on DNI, placement is done in next stage of
the promotion level on date of promotion. In promotio n
such case, if the exising pay stage is same in pay level
both the pay levels, is Pay at the No such
admissible? next stage provision
of existing for
level placement
1245 Same pay

A day is calculated from to Midnight Morning Afternoon
for the purpose of TA/DA entitlements to Midnight to Morning to
for the official tour? Afternoon Evening to
Evening
1246
A day is calculated from to Midnight to Morning to Afternoon
for the purpose of TA/DA entitlements Midnight Morning to
Evening
1247
In the case of Purchase of house under HBA
Rules, Acquisition and mortgage to
Government should be completed 18 12
within ? months months

which HBA has been sanctioned and released,
purchase should be completed and the sale
deed produced within months, failing
which advance to be refunded in lump
sum?
1249 18 12 6 2
indent has
been placed
on Central
Purchase
In the case of purchase of stores, a sanction Tenders Org.
shall be deemed to have been acted up on if have been
within the period of one year? accepted
1250 a or b None
In the case of Purchase/Construction of new
flat HBA Should be utilized within ,
unless extension of time 18 12
limit is granted? months months
1251 6 months 1 month

duty/leav e
depending
upon the
merits of
In the case of Recall from leave in respect of the case Furlough
Army Officer, travel time from leave station to leave
duty station will be treated as ?
1252 Duty Leave

In the case of recovery of LF & Allied Pay Bill to LF Bill to Pay Depends
charges bills recovered from Pay Bill, audit is LF Bill Bill upon the
conducted from to ? case
1253 Both
In the case of reemployed officers in civil, if
the last pay drawn is more than the stage of
pay level of civil employment, the difference
Special Pay Special
Personal Personal
is Allowance Pay Allowance
admissible in the form of ?
1254
In the case of Re-employed officers, No such
1255 Pay + Gross pension should not 25000 237500 225000 limit
No HRA is
In the case of re-employed pensioners, non to be No such payable to
ignorable portion of pension to actual to be added provision
deducted Reemploy
pay for the purpose of calculating HRA exists
ed
1256
debarring
the
individual to
apply for
In the case of refusal of government the
allotment to accommo
accommodation by an employee, HRA is not
admissible for the period of any other dation
employee
?
stay in the
1257 station 3 months
At any time
before
completio n
A decision on identification of a Defence Annual of work
Building as a Prestigious is taken at the stage Works
of ? Programm e
Execution of
1258 Rough Cost Work
At any time
before
completio n
A decision on identification of a Defence Annual of work
Building as a Prestigious is taken at the stage Works
of ? Programm e
Execution of
In the case of reimbursement of food charges,
if the absence from H.Qrs. Is between 6 and
12 hours, % of lumpsum can be paid to
government
servant on duty?
1260 30 50 70 100
In the case of Remount Depots,
1261 checking of live stock is carried out Daily Weekly Monthly Quarterly
equipment of non service organizations in

EME Workshops,
% of cost of labour will be added
as overhead charges?
1262 1 0.5 0.25 0.1

In the case of rural areas HBA is Restricted to No such
% of true cost of the land and restriction
construction or cost of limit
expansion of living accommodation?
1263 50 60 80
In the case of services other than the original Approxim Schedule of
works and special repairs, ate Demands
is the only estimate of cost? Estimate Indication
Rough cost
of cost
1264
bring on bring on Officers of
charge the charge only both the
full quantity the portion factories
delivered. pertaining to assemble
Issue the their own together at
stores to factory and a pre
other balance determine d
factory and transmitte d location to
adjust the to other accept their
same as factory respective
In the case of stores delivered in bulk to one Inter portion of
factory under order of Central Purchase Factory stores
authority with instruction to transmit a Transfer
portion to another factory, the factory
originally receiving the stores will ?
Any of the
three as
agreed
1265 upon
In the case of Stores disposed of under orders Decided by
of Director General of Disposals, whether loss PCDA/CD A
statement is necessary for diffeence in book Decided by
value Executive
and sale proceeds of stores?
1266 Yes No
nature and which cannot be
accounted for in any stock group, cards
are opened by Ordnance
depots? Temporar y
1267 Technical Special Doubtful

Over drawal
compensa
ted by
under
drawal Maximum
In the case of stores which are drawn
according to fixes scales, which of the subseque quantities
drawn as a
following actions of unit will be placed under ntly matter of
objection by LAO?
course
1268 Both None

NPS subscriber % of wealth is
payable to the subscriber under NPS system?
1269 80 40 20 Nil
can be
acceded to
at the
discretion
can be of
A disbursing officer requested CDA to return
acceded to Disbursing
the vouchers pertaining to an item of can be cannot be
at the Officer
expenditure after passing the same. His acceded to acceded to
request discretion
of CDA
1270
can be
acceded to
at the
discretion
can be of
at the Officer
request discretion
of CDA
1271
Duty/attachment to a unit in non one month
qualifying area, HAUCA is admissible if the
duration exceeds ?
1272 6 weeks 21 days 14 days
In the case of transfer of Army Officer from
one unit to another, handing/taking over
period of days
is allowed for non-stock holding units?
1273 2 3 4 5
pay protection is given to fix the pay at a
lower stage if the same stage is not available.
The difference will be
Special Pay Advance
Personal Any of the
adjusted as ? Increment Pay three
1274
In the case of Two Bid system, which Commerci
1275 of the following bid is opened first? al Technical Both None
Returned to
dependen
Transferre d t Hospital Auctioned
In the case of units disbanded, balance of
to local
Medical Stores should be to public
units
1276 destroyed
In the case of upward revision of Pay after Technical
issue of LPC to PCDA (P), amendments of Section
intimation memo are scrutinized and vetted Pension cell Ledger Wing Group II of EDP
by ? Centre of
of PCDA (O) of PCDA (O) PCDA (O)
PCDA (O)
1277
less than Rs. , preparation of
schedule of works may be dispensed with by
MES?
1278 100000 50000 20000 10000
In the case two bid system, a bid shall
be valid for days unless otherwise
specified?
1279 60 90 120 180
In the Combined strength of posts in the
grades of AOs and SAOs, a maximum of
% may be
operated in the grade of SAO.
1280 50 60 80 90
periodical stock taking is done, the total value
of loss discovered on each particular occasion
of stock check, irrespective of the time taken
in checking the stores and irrespective of
categories of stores dealt with, will be Separate Grouped to
Single
treated as ? transactio the possible As decided
transactio n by the CO
ns extent
1281
At the
discretion
of leave
sanctionin g
authority.
A female Govt. employee applied for Eligible for Eligible for
Maternity leave on account of threatened 45 days Not eligible 180 days
abortion. To what extent is leave admissible? without MC with MC
1282
At the
discretion
of leave
sanctionin g
A female Govt. employee applied for Eligible for authority.
Eligible for
Maternity leave on account of threatened 45 days
Not eligible 180 days
abortion. To what extent is without
with MC
leave admissible? MC
1283
In the Defence Services, the pay and
allowances of Service Officers, PBORs,
Civilians are accounted for under Major
separate ? Minor heads sub major
heads heads
1284 Sub heads

In the event of death of a female Govt. Major Unmarrie Adopted
servant, encashment of leave salary is not brother d daughter Son
payable to
1285 Husband
In the event of deficiency of cash in a chest in
which public funds, non public funds and
regimental funds are kept combined, will Non public Regiment al All the
have first claim fund fund Public fund three
over the balance available? equally
1286
In the Government Accounting Rules, special All the
provisions have been made to three
which of the following Ministry?
1287 Railways Defence Postal
In the hierarchy of MES, Chief Engineer (Zone) CE
reports to ? (Comman d)
1288 E in C MOD GOI

In the manual system how many
1289 copies of DIDS are prepared? 2 3 4 5
Selling price -
Variable
In the Marginal Costing, Contribution is Fixed Cost Cost
calculated as equal to ? + Profit
1290 Both None

In the medium term fiscal policy, Capital Revenue All the
1291 rolling targets are specified as a % of Receipts Receipts GDP three
day when SBI

receives file
from
In the system of SBI CMP amount is credited Accounts Day when
to the beneficiary accounts within T+1 day. Office file is
What do you mean by T? uploaded
Turnaroun d Transactio n
1292 Time day
Add 25000 Add 20000 to Add 25000
to the Capital in to
the closing the balance the closing
stock in the sheet and stock in the
balance post Rs. balance
sheet and 25000 on sheet and
post Rs. Debit side of post Rs.
25000 on Trading 5000 on
credit side Account. credit side
of Trading of Trading
Account. Account.
In the trial balance Closing stock is given at Rs. Add
100000/-. In the adjustment it is given that 20000/- to
the proprietor evaluates the stock at 20% Capital
below cost. Now he wants to show the stock
at the correct rate? What will be the
adjustment in the final accounts?
Opening stock is 80000/-
Both a and
1293 b
A fidelity bond can be accepted as Security Governme Private
Deposit in the case of nt parties
? servants
1294 Both None
Deposit in the case of nt parties
? servants
1295 Both None
in Debit for Rs. 5000/-. It is given in the
adjustment that Wages include Rs. 500/- on
account of erection charges of Plant &
Machinery erroneously debited to wages.
After doing the adjustment, Furniture A/c in Rs. 5500/- Rs. 5500/- Rs. 4500/- Rs. 5000/-
the on Assets on liabilities on Assets on Assets
balance sheet should appear as ? Side side Side Side
1296
10000 as investment with Krishna. In the
adjustment, it is given that Rs.
3000/- has been earned by Krishna out of
which we are supposed to get one third
share. After adjustment, which of the
following amount is reflected in 10000 on 11000 on 11000 on 13000 on
the balance sheet? assets side liabilities side assets side Assets side
1297
share. After adjustment, which of the Rs. 11000/- Rs. 13000/- Rs. 1000/-
following amount is reflected in Rs. 1000/-
on debit on credit on credit
the P&L A/c? on debit side
side side side
1298
In the trial balance Rent for office building is 20000 in 20000 in 5000 in P&L 25000 in
shown on debit side for Rs. 25000/-. In the P&L A/c P&L A/c A/c credit P&L A/c
adjustment, it is given that one fifth of the debit side Debit side side and credit side
building is used by Proprietor for residence. and 5000 and 5000 25000 in and 5000 in
What will be debit credit P&L A/c P&L A/c
the adjustment in final accounts? drawings drawings debit side debit side
1299
given as Rs. 26000/-. In the adjustments it is
given that Rent for January of next year (Year
ending on 31st December) is received in
advance. After doing the adjustment,
Amounts of , will appear in the P&L
Account and Balance Sheet
respectively?
28000, 24000,
1300 2000 26000, 0 24000, 0 2000
Rs. 11000/-. In the adjustments it is given that
Salaries for the month of December (Year
ending on 31st December) are outstanding.
After doing the adjustment, Amounts of
, will appear in the P&L
Account and Balance Sheet 12000, 11000,
1000 1000
1301 12000, 0 11000, 0

In transit between two posts TA/DA Avaerage
1302 Entitlement will be as per ? Lower Higher of both None
In two bid system, which bid is opened first? Technical Financial Bid Both Both on the
Bid simultane same
ously day
1303
In vehicle depots, whose orders will be looked PCDA/CD A Army Head
for in audit to issue chassis to EME Quarters
body builders? workshop
1304 GOC in C
In war or at any other period, when for
special reasons supply units are administered
direct by Army Headquarters, exercises Military Chief of
the Secretary Army Staff
powers of a G.O.C.-in-Chief Command
1305 MGO QMG

A File which contains readymade Pre
styles that can be used for a presentation is Formating
called ?
1306 Autostyle Template Wizard
A File which contains readymade Pre
styles that can be used for a presentation is Formating
called ?
1307 Autostyle Template Wizard
In which column of Punching medium Plus Minus Plus Minus
1308 amount remitted through MRO is Receipt Receipt Charge Charge
In which column of the Punching Plus Receipt Minus Plus Charge Minus
Medium, a bonafide expenditure to Receipt Charge
Government is booked?
1309
Medium, a bonafide receipt to Government is Receipt Charge
booked?
1310
Medium, a less expenditure to Government is Receipt Charge
booked?
1311
In which column of the Punching Plus Minus Plus Minus
1312 Medium, a less receipt to Government Receipt Receipt Charge Charge
As
prescribed
by
Internatio
nal As prescribed No specific
In which format cash flow statement is
supposed to be prepared? Standards by Indian format is
Standards prescribed
1313 A or B
In which of the following cases GPF
1314 balance need not be paid to Dismissal Removal Both None
Loss of Loss of arms

Public money and
In which of the following cases holding of Loss of ammuniti
Loss of cash ons
Court of Inquiry is mandatory? stores
1315
Loss of
immovabl e
property
due to Loss of arms
In which of the following cases holding of natural and Both A and None of
Court of Inquiry is not mandatory? calamity ammuniti B these
ons
1316
When a When a JCO When an
PBOR is is promoted Army officer
transferre d as a is attached
to one Commissi to the High
establish oned officer Commissi
ment to on for
another India, U.K.
In which of the following cases LPC need not All the

1317 be issued three
Goods
received
from
Contracto rs
against
Goods Ministry of Any Good(s)
All goods referred to it may
received Food
them by contracts consider
from the
Station necessary
contractor
HQrs to inspect.
A food inspection unit / Composite food lab is

responsible for inspection
1318 of :
Goods Any Good(s)
received it may
from consider
Contracto rs necessary
against to inspect.
All goods Goods Ministry of
A food inspection unit / Composite food lab is received referred to Food
responsible for inspection of : from the them by contracts
contractor Station HQrs
1319
Reduction to
In which of the following cases of penalty, Reduction a lower stage
to a lower
period of penalty can be indefinite? in a time
time scale
scale
1320 Both None

Loss due to
fair wear
In which of the following cases raising of Loss MT and None of
Transit loss tear
statement is not required. accident these
1321
Licence
Fees from
Barrack Retired
In which of the following cases, cash damages Cash sale of employee All the
payments may be received by GE? other than stores s three
from units
1322
Barrack
damages
In which of the following cases, GE can accept from third Cash sale of
cash payments? parties stores
1323 Both None

Immediat e Acquiring
absorptio n lien on
in another Deputatio n another
In which of the following cases, lien on a post post beyond post outside
cannot be retained by an employee? normal cadre
limit
All the
1324 three
While
officiating in
In which of the following cases, lien on a post While on another post While on All the
foreign
will be retained by an employee? suspensio n three
service
1325
Transfer to
payment
jurisdictio n
of another
audit
In which of the following cases, LPC is issued Seconded Transfer to officer
in respect of Army Officer? to Navy Pension Estt.
1326 All
Promotio n Transferre d
to Commissi from one
In which of the following cases, LPC is not oned Rank Transfer to Estt. to
issued in respect of a PBOR? Pension Estt. another
1327 None
PBOR PBOR
transferre d promoted to
from One Commissi
PAO oned Officer
jurisdictio n rank Army
In which of the following cases, LPC is to another Officer All the
PAO when
supposed to be issued? three
seconded
to Navy
1328
Contract
without
calling for
tender
including
single making a
In which of the following cases, MES should
consult PCDA/CDA? tender long term
contract
1329 Both None

None of
1330 A fresh sanction lapses after ???.. 6 Months 1 Year 2 Years these
None of
1331 A fresh sanction lapses after ???.. 6 Months 1 Year 2 Years these
Promotio n Promotio n
to a post to a post not
involving involving
assumptio n assumptio n
of higher of higher
In which of the following cases, Minimum duties duties
Entry Pay is not assured?
1332 Both None

Revision of
pay from
retrospect
ive date on
Promotio n notional
In which of the following cases, pay fixation is after MACP basis
not required? in the same
pay level
1333 Both None

Technical
Resignatio n
In which of the following cases, Pay Reemploy
protection is not given? ment
1334 Both None

Casual
Leave spent
away from
Duty
Leave Station
In which of the following cases, Ration
Annual pending Temporar y
Allowance (Cash in lieu of free rations) is not Leave Retiremen Duty
admissible to Service Officers
t
1335
Savings due
to non
expending of
provision for
specific
In which of the following cases, Sanction of measure
To meet
Government of India is not required for re An error in
exp. on new
appropriation (Reasons estimates
activity
given below)?
1336 None
Being Conduct
involved in involving
In which of the following cases, Suspension of a public moral derelictio n
a Government servant is not desirable? scandal turpitude of duties
1337 None
when other
leave is
admissible
, but the
Governme nt
servant
during the applies in
notice writing for
period, EOL
when going
on
voluntary
retiremen t
In which of the following circumstances, EOL

1338 cannot be sanctioned? Both None
In which of the following documents, the Unit
specific nature or purpose of duty is supposed Transport
to be mentioned clearly? Vehicle Log Register Mileage
Book Card
1339 Car Diary

In which of the following e-payment modules,
drawing of cheque is not
necessary?
1340 CMP RTGS NEFT ECS
Permanet
transfer
from one
CDA office
to another
In which of the following occurrences, pay Punishme

1341 fixation is not required? nt Promotio n None
reference of
previous
correspon
Illustratio ns Coherenc e dence, if
whereeve r of flow of any
required ideas
All the
1342 A good draft should have above
reference of
previous
correspon
Illustratio ns Coherenc e dence, if
whereeve r of flow of any
required ideas
All the
1343 A good draft should have above
In which of the following offices you CDA All the
will not find a section with specific name PCDA (P) CDA (PD) (Funds) three
Disbursement section Allahabad Meerut Meerut
1344
PCDA (R&D)
New Delhi
In which of the following offices, you will find CDA (PD) PCDA New All the
a section by name Vigilance? Meerut Delhi three
1345
In which of the following offices, you will find
a section with name ''Post PCDA New PCDA (O) PCDA (SC) PCDA (P)
Audit''? Delhi Pune Pune Allahabad
1346
In which of the following PCDA/CDA will you PCDA PCDA New
find Army List Cell? (Navy) Delhi
1347 PCDA (SC) PCDA (O)

In which of the following PCDA/CDA will you
find Wages section? PCDA PCDA New
(Navy) Delhi
In which of the following stations DAD
1349 Cell is not functioning Delhi Mumbai Patna Chennai
In which of the following stations, LAO

1350 (CSD) is not located? Jammu Chennai Mumbai Bengaluru
In which of the following stations, Visakhapa

1351 Regional H.Qrs of Indian Coast Guard Mumbai Chennai Portblair tnam
In which of the following stations, Regional Trivendru m

Head Quarters of Coast
Guards is not located?
1352 Mumbai Chennai Portblair
In which of the following, Expenses are not Productio n
classified? Account
1353 Cost Sheet Both None

Integrated Integrated Integrated Integrated
Services Service For Services System of
Digital Digital Defence Defence
Network Network Network Network
1354 ISDN
Integrated Integrated Integrated Integrated
Services Service For Services System of
Digital Digital Defence Defence
Network Network Network Network
1355 ISDN
Complete Refer the Refer the
the process matter with matter with
and facts to facts to
intimate to superior and superior
the higher go ahead and take
authority with own action as
A Government officer has to enter into a decision per decision
Contract Agreement in the official capacity of None. He
with a firm in which his wife is employed? superior can exercise
Which of the following course you would the powers
suggest freely
him as per CCS Conduct Rules?
1356
suggest freely
1357
In which para of Defence Account Code, the
power of signing a Punching
Medium is mentioned?
1358 Para 62 Para 75 Para 82 Para 72
Along with
other
separate correspon
In which side of a file Office Notes are filed? dence
files
1359 Left side Right side

In which year Departmentalisation of
1360 Accounts started? 1969 1976 1977 1996
In which year, Departmentalization of

1361 Accounts has been done? 1947 1956 1975 1976
issue of clothing items due to loss or unfair

wear and tear, Re-issue attracts
---- % of P V rate if used beyond half of
it's life.
1362 25 50 75 100
dependency of family members under
CGHS is Rs. p.m + Dearness Relief?
1363 1275 3500 9000 18000

Income Tax if given in trial balance, what will Debited to Credited to Debited in Credited in
be done in final accounts? capital capital P&L A/c P&L A/c
1364
Income tax is required to be deducted at
source at the rate of % in all cases of
payment to contractors and sub-contractors
exceeding the
prescribed amount under IT Act ?
1365 0.5 1 2 5
drawn during EL not exceeding
days will be taken as emoluments for
the purpose of Pension calculation?
1366 180 120 90 60
Payee and
Payee, Payee, witnessed
Executive & Executive & by
DAD Bank Executive
Indemnity bond for issue of fresh cheque is Payee and
1367 signed by the Executive
A Government servant is deemed to have No such
been placed under suspension, if he is period laid
detained in custody for a period down
exceeding ?
1368 24 hours 48 hours 1 week

exceeding ?

Indemnity bond in respect of a cheque lost is Governme
not required in respect of which of the nt
following? departme Scheduled
nts banks
1370 Both a & b None

supposed to be submitted to Manager, GOI
Store, Kolkata
?
1371 Monthly Quarterly Half yearly Annually
Indent for payment issues of Medical Stores
for Sainik Schools should be routed through
to AFMSD for
issuing the stores? PCDA/CD A
1372 GOC in C QMG DGAFMS

Indents for cheque books are 1st
1373 submitted by PCDA/CDA office by 1st April 1st May 1st June January
Indents for payment issues are classified in to

classes in Armed
Forces Medical Store Depot?
1374 6 5 4 3
Indias first unified tri service Udhampu
1375 command is located at: r Pune Portblair Goa
Indian Contract Act, 1872 came into 01.01.187 01.04.187 01.07.187 01.09.187
1376 force w.e.f. ? 2 2 2 2
Indirect material, indirect labour and Fixed Additional Overhead All the
1377 indirect expenses are called as ? Costs costs s three
Individual Clothing Card is prepared in Quadrupli

1378 . Original Duplicate Triplicate ctae
Officers are closed to a balance at the All the

end of every month by PCDA three
(O) Pune?
1379 Debit Nil Credit
A Government servant is deemed to have Expiry of 48 Date on Date of
been placed under suspension, if he is hours of which committin g
detained in custody for a period exceeding 48 detention intimation is Date of the offence
hours w.e.f.: received Detention
1380
detained in custody for a period exceeding 48 detention intimation is Date of the offence
hours w.e.f.: received Detention
1381
wish to continue at their present stations, will
normally be exempted
from transfer?
1382 50 55 56 58
Industrial personnel of Ordnance Check Acquitanc
1383 Depots are paid by Administrative Pay Bills Audit Rolls Rolls e Rolls
Information required by PcsDA/CsDA from Demi

Service Headquarters for purposes of higher Official
Audit should be obtained through Correspon Any of the
dence three
only
1384 CGDA DGADS

Information under RTI act is supposed
to be given within when it pertains to
life and liberty of a person?
1385 72 Hours 48 Hours 24 Hours 7 days
Initial claim for reimbursement of Regional All the
house rent in respect of an army officer is pre PCDA/CD A three
scrutinized by ?
1386 AAOBSO LAO/RAO
Initial pay in the reappointed post will be
fixed at minimum of the scale of that post,If
the break in service is due Any of the
to ? resignatio n
two
1387 removal None

Minor Major
Penalties Penalties
1388 Inquiry is not mandatory in cases? Both None

Inquiry shall be completed with in
1389 under SH Act? 30 days 60 days 90 Days 180 days
Inspection of various sections of the office of Administr Administr Technical Technical

PCDA (O) is conducted by ation ation section, Section, half Section,
once in ? Section, year year year
half year
1390
Inspection Report prepared by O&M Only one
1391 cell consists of parts? 4 3 2 part
A government servant on acquiring a lien on a be allowed give

post will to hold the lien previously for a limited applicatio n
acquired on any other post, Unless otherwise period with a
provided request
1392 Continue Cease

acquired on any other period with a
post, Unless otherwise provided request
1393 Continue Cease

Satisfactio n No such
restriction
1394 Instrument is negotiable till ? Payment a or b

Insurance company once admits claim for
damaged goods, it becomes
for the business?
1395 Lender Creditor Debtor None
buildings in unit premises, where feature films Public fund Regiment al 50% each Not to be
are also exhibited should Fund by a, b paid at all
be paid out of
1396
Defence
Research &
Integrated Defence Staff (IDS) is working Defence Developm Ex-
ent Serviceme n
under Department of of MOD? Productio n
Welfare
1397 Defence
Interest on Advance payment of Credited in Credited to Debited to Debited in
Income tax, if given in trial balance, what will P&L A/c capital capital P&L A/c
be done in final accounts?
1398
1399 Interest on capital is type of Real Personal Nominal None
Interest on Capital when given in trial Trading Balance
1400 balance appears in of final A/c P&L A/c Sheet Both b & c
Interest on Capital when given in trial

balance appears on which side of tiral
balance?
1401 Debit Credit Both None
Internal Audit of store accounts of
1402 units and formations is conducted by DAD DGADS Both None
Internal Audit Report by CGDA is submitted to Defence FADS/Secr

? Secretary etary
(Def/Fin)
1403 MOD DGADS
A Government servant retired on
superannuation on 31-8-2017. His leave at
credit as on 30-06-2017 was 280 days. What
will be total EL at
credit for encashment on 31-8-2017.

will be total EL at
Internal Audit Report by PCDA/CDA is All the
1406 submitted to ? GOC in C CGDA DGADS three
Internal Audit report is rendered by

1407 PCDA/CDA on basis? Yearly Half yearly Quarterly Monthly
31st March &

30th
Internal Audit report is rendered twice in a 30th June & Septembe
28th Feb &
year covering the items pertaining to the 30th r
period up to & ? December 31st August
1408 None
Internal Committee or Local
1409 Committee under SH Act has the Civil Criminal Both None
Internal Committees are supposed to be As decided
constituted on basis by PCsDA/CsDA as by PCDA/CD
per Sexual Harassment of women at work Organizati A
place Act? on
1410 Station Office

No. Should
be sent
immediat Should be
Intimation regarding Local purchae should not ely Depends on
intimated in
be sent to the Central Purchase agency. Is it the item
annual
true? procured
basis
1411 Yes
No. should
be sent
immediat ely
Intimation regarding Local purchases should Depends on Should be
not be sent to the central purchase agency. Is the item intimated in
it true? procured annual basis
1412 Yes
Investment of how much of the wealth of the
subscriber is mandatory under NPS, on
atttaining 60 years of
age i.e. superannuation?
1413 60 50 40 20
subscriber is mandatory under NPS,in case
leaving the scheme
before 60 years of age?
1414 80 60 40 20
Invoice in respect of imported stores is LAO of the PCDA/CD All the
received in for pairing with copy unit A Main Office three
of the packing accounts?
1415 Unit
A Government servant who is on leave on the the date of As decided
1st day of January, 2016 and is entitled to option for by the
leave salary hall be entitled to pay in the the revised Competen t
revised pay structure pay Authority
from under 7th CPC? structure A or B as
01.01.201 opted by
6 the
employee
1416
A Government servant who is on leave on the the date of As decided
1st day of January, 2016 and is entitled to option for by the
leave salary hall be entitled to pay in the the revised Competen t
revised pay structure from under 7th pay structure Authority
CPC? A or B as
01.01.201 opted by
6 the
employee
1417
Invoice in respect of Imported Stores Landing
1418 is sent by ISM, London to ? CDA LAO Consignee Officer
IO has to submit Inquiry Report within one

1419 from the date of his 20 days month 3 months 6 months
1420 IRLA of a PBOR has parts? 2 3 4 5

IRLA of Army Officer is not maintained by Course of
PCDA (O) in which of the following cases of instructio ns
Officers proceeding on to abroad
? Study Leave Temporar y
Duty
1421 None
Individual Individual Integrated Integrated
Running Running Record of Record of
Leave Ledger Leave Ledger
Account Account Account Account
1422 IRLA stands for

Irrecoverable barrack damages are treated as Terminal Outstandi Suspense Loss of
? Compensa ng demands amounts public
tion money
1423
Irrecoverable losses due to thefts and Loss of
fraudulent use of railway warrants, credit Public
notes or railway concession Money Non of
vouchers is treated as: these

Irrecoverable personal advances made to Loss of Non of
individuals no longer in Govt. Public these
Service is categorised as: Money
Requires
permissio n
of Higher
Audit
Is it incumbent on Audit officer to scrutinize Depends on Authority
the disciplinary action taken in the case of a
the case
Financial Irregularity?
1426 No Yes
Hill
compensa
Island Special (Duty) Allowance is admissible Hard Area tory
concurrently with which of the following Allowance
Allowance
allowances?
1427 HAFA CFAA

A Government servant who is on study leave the date of As decided
on the 1st day of January, 2016 and is entitled option for by the
to leave salary hall be entitled to pay in the the revised Competen t
CPC? A or B as
01.01.201 opted by
6 the
employee
1428
A Government servant who is on study leave the date of As decided
on the 1st day of January, 2016 and is entitled option for by the
to leave salary hall be entitled to pay in the the revised Competen t
CPC? A or B as
01.01.201 opted by
6 the
employee
1429
Internatio Internal Internet Internet
nal Service service service service
Provider Provider Provider Presenter
1430 ISP stands for
Voucher to Ledger to
Voucher to ledger and Ledger to voucher
Issue audit is conducted from to
ledger or voucher or and not vice
? not vice
vice versa vice versa
versa versa
1431
Officer i/c,
Retail
Issue of ASC articles from Retail Shops/Ration shop/Rati Local Audit Station
on stand Army H.Qrs.
stands are priced at applicable rates by Officer H.Qrs
1432
Issue of chassis to local body builders Issue Convoy Any of the
1433 will be made on ? Voucher Notes two None
Issue of samples stores of AOC to

Contractors/Private firms to help guide
manufacture of articles are Unauthori
treated as issues? zed
1434 Loan Payment Free

Issue of samples to Disposal Authorities are Any of the
treated as three
Issues?
1435 Payment Free Loan
Issue regarding counting of pre-
Commissioned Service is decided by the
Administrative Authority, in PCDA (O) CDA (PD) PCDA (P) All the
consultation with ? Pune Meerut Allahabad three
1436
Issuing Depots forard the vouchers to LAO Forwardin g Skeleton None of
with a list (Covering letter) known Memo List these
as??.
1437 Top List
By payment
into the
Treasury for
the
quantity/q
uantities
overdraw n
at the
payment
issue rate
current in
the month
of overdraw
al.
By underdra By underdra
It has to be ensured during local audit that wal within wal in the
overdrawal of rations during a month has the month subseque nt
1438 been adjusted: itself month All of these
It is function of audit to prescribe what
such rules and orders shall be or to interfere
with their
administrative application. the primary the spiritual
1439 the main not the

while under suspension pending major Provisiona l Provisiona l
penalty proceedings is entitled to get pension Gratuity
?
1440 Both None
?
1441 Both None
to reimburse to the negotiating
advising bank whether applicant provides the
value of negotiation or not in the case of Advising
payment through Issuing Bank
Bank
Letter of Credit?
1442 Buyer Seller

the Authority
authoritie s who
to whom allotted the
allotment s budget
It is the primary responsibility of the are made All the
PCDA/CD A
to watch the progress of expenditure? three
1443
It is the responsibility of Section to
ensure that all DIDS floated by them have
complete details and are duly
supported by vouchers
1444 Audit Accounts Both None

the expenditure and disbursements Performe d Transferre d Authorise d None of
are ?????, vouched and correctly these
classified.
1445
It shall be the duty of to
communicate to the President all decisions of
the Council of Ministers relating to
administration of the Union and proposals for Speaker of
legislation, to the House of
furnish related information? People
Prime Vice All the
1446 Minister President three
Action Action Action
taken is not taken is in taken is in
in order. He order. But order. But
should have he should he should
taken prior have have
permissio intimated to intimated to
n of CWE Local Local
Military Military
It was noticed by GE that there is an imminent Command Command
danger to some buildings under his er also er and
jurisdiction. He took immediate action to PCDA/CD
protect the property. He reported the matter A also
to CWE. Comment on the action taken by
the GE?
Action taken
1447 is in order
losses of medical stores due to time expiry, Items with a
deterioration to the barest minimum, the safe life
perishable items are classified into 3 groups ranging
for better control in the Medical Depots. from two to
Which of the following is not the one among Items Items with a five years Items with a
life of more
them? requiring life of two
than five
cold storage years or less
years
1448
Items and maximum quantities to be
held by GE in his Divisional Stock and laid
down by
1449 GE CWE CE E in C
Items for which neither industrial nor defence
specifications are available,
specifications are decided
by the buyer of Defence? Temporar y
1450 Adhoc Variable Fixed

Items in doubtful cards have to be One month Two months Three Six months
conditioned within in Ordnance months
depots?
1451
A) Upto B) Upto 25% C) Upto
50% of self of the 25% of self
contributi contributi on contributi
on of Govt. and on
amount self amount
A Govt. official can withdraw percentage as a together D) None of
partial/temporary withdrawl under NPS
these
2004?
1452
A) Upto B) Upto 25% C) Upto
50% of self of the 25% of self
contributi contributi on contributi
on amount of Govt. and on amount
self
A Govt. official can withdraw percentage as a together D) None of
partial/temporary withdrawl under NPS
these
2004?
1453
Items in the MFAI/IAR reports which are
subsequently included in the CGDA's
certificate appended to the printed
Appropriation Accounts, will taken a or b as a or b as
out of the MFAI decided by decided by
report, but pursued till finality? CDA Executive
1454 not be be formally

Items of will not be included by LAO in Serious Higher Audit Financial
the Objection Statements? Irregulariti Advice
es
1455 None
Items of financial advice ??.. be
1456 included in objections statements. may not may will not will
to lack of information as to their

nature are compiled under heads
1457 Deposits Services Advances Suspense

Items of stores purchased/supplied per Non scaled
man/station/unit etc. are called as
items?
1458 NIV Special Scaled
which become the property of Contractor are Schedule B Schedule A Schedule C Schedule of
mentioned in of credit
Contract Agreement?
1459
1460 Jharkhand kis kshetra ke adhin aata K Kh G Gh
High value Low value to
to low value high value
Journal entries are supposed to be entered in Chronoligi
order? cal
1461 None
(payment or free) and other payment duties
are recorded in the Car diary
by the Army Units and Formations for
easy identification and with Pencil With Blue Ink With Black With Red
Ink Ink
linking?
1462
PCDA (WC)
Chandigar
Jt. CDA (BR) Chandigarh is under the h PCDA (CC) PCDA New
administrative control of ? Lucknow Delhi
1463 None
A Govt. official drawing pay in Pay Level and
above are authorized to
travel by Air during TD.
1464 Pay level 6 Pay level 7 Pay level 8 Pay level 9
A Govt. official drawing pay in Pay Level and
above are authorized to
travel by Air during TD.
1465 Pay level 6 Pay level 7 Pay level 8 Pay level 9
as with reference to the
Regulations for the Military Engineer
Services?
1466 Area District Division Zone
k kshetra mein awasthit kendra sarkar
ke karyalayon ke bich Hindi mein patrachar ka
prtishat kya hai ?
1467 100 95 90 65
hai ?
1468 65 75 100 95
hai ?
1469 65 75 100 95
Kendriy Hindi smiti ke adhykash kaun hote hai Grih Mantri Raksha Prdhan Loksabha
? Mantri Mantri Adhykash
1470
awasthit kendra sarkar ke karyalayon ke bich
Hindi mein patrachar ka
prtishat kya hai ?
1471 65 55 100 90
KM reading of vehicles should be
checked by the authority responsible on
basis
1472 Daily Weekly Monthly Random
KPL of a vehicle fixed by the workshop has to Unit Vehicle Vehicle Log Mileage
be mentioned in ? Register Book Card
1473 Car Diary

Total Cost Cost As decided As decided
including excluding by IFA by CFA
L-1 is determined with reference to Taxes Taxes
quoted by tenderers?
1474
Lady Welfare workers will be allowed to use Other Ranks
government transport at amenity rates for clubs and
welfare works to Family canteens
visit welfare
centre
1475 Both a, b None

1476 Karnatak kis kshetra ke adhin aata hai K Kh G Gh
1477 Karnatak kis kshetra ke adhin aata hai K Kh G Gh
A Govt. official is eligible for availing LTC on Re-
completion of one year of continuous service. employed
This is not Fresh officers Group A None of
applicable for. Recruits officers these.
1478
A Govt. official is eligible for availing LTC on Re-
completion of one year of continuous service. employed
This is not Fresh officers Group A None of
applicable for. Recruits officers these.
1479
third person second first person none of the
person above
1480 Language used in circular is

LAO (CSD) Chennai falls under whose CFA
jurisdiction? CDA Factories CDA (CSD) PCDA
Chennai Avadi Mumbai Bengaluru
1481
LAO auditing the stores accounts of Consignor Consignee
1482 the Depot receiving the stores is LAO LAO NLAO None
LAO desires to carry out stock

1483 verification. Whose permission is CDA Executive Both a, b GOI
test check Making

of the addition or
verificatio n deletion in
of credits in the list of
store auditable
accounts document
verified by s
LAO staff Selection of
vouchers
for special
linking
LAO does not have discretionary powers in

1484 which of the following? None
LAO is responsible for cash inspection Public Regiment
1485 in respect of ? fund al fund Both None
If he is put If he is put He cannot

upon enquiry upon carry out
with prior enquiry actual stock
concurren ce without verificatio n
of PCDA/CD prior
If he A concurren
considers ce of
the PCDA/CD
necessity A
1486 LAO may carry out an actual stock verification

LAO responsible to conduct audit of store Consignor Consignee
Accounts of unit issuing the LAO LAO
stores is known as ?
1487 LAO (D) LAO (E)
conservancy stores required by units Station Army H.Qrs PCDA/CD A
during a year as fixed by are not Command
exceeded? er
1488 GOC in C
LAO will bring to the notice of Local Reported
Administrative authorities in cases of failure through
on their part to carry out periodical stock Completel y Completel y PCDA/CD A Decided on
verification? true false case to case
1489
A) 6 years B) 5 years C) 4 years
after after after
commenc commenc commenc
ement of ement of ement of
contributi contributi contributi D) 3 years
A Govt. official is eligible for partial withrawl on on on after
from NPS account after rendering ... Years of commenc
service. ement of
cotribition
1490
A) 6 years B) 5 years C) 4 years
after after after
commenc commenc commenc
ement of ement of ement of
contributi contributi on contributi D) 3 years
A Govt. official is eligible for partial withrawl on on after
from NPS account after rendering ... Years of commenc
service. ement of
cotribition
1491
LAO will bring to the notice of PCDA in unsatisfac not in
immediately by a special report in which tory state conformit y
accounts in a unit are Non- with All the
existent rules three
1492
Statement s
forwarded
by Pay
LAO will verify credits in Public Fund Account Statement s Accounts
cash book with reference to forwarded by Offices
? CDA
Cheque All the
1493 Slips three
competen t Required to Required to Competen t
to settle the send their obtain to settle
objections recomme approval of observatio
at their ndations to main office ns in
level PCDA/CD A for raising consultati
observatio on with
ns Executive
1494 LAOs/RAOs are

Late Attendance (up to one hour) can be Any of the
condoned by ? three
1495 AAO SAO/AO GO

Late Attendance (up to one hour) can
be condoned on occasions
in a month?
1496 2 3 4 Nil
retired on reaching the prescribed age limit
for compulsory retirement with at least
years Commissioned service qualifying for
pension but whose total service is less than
years as defined in Pension
Regulations for the Army
1497 10, 15 15, 20 20, 25 25, 30

contractor a sum equivalent to % of the
prices of any stores which the contractor has
failed to deliver within the period agreed for
delivery in the contract, for each week or part
thereof during which the delivery of such
stores may be in arrears, where delivery
thereof is accepted after As decided As Decided
expiry of the aforesaid period. by CFA by IFA
1498 0.5 0.05

Leave Acount is maintained in Part -----
1499 --- of Service Book. II IV VI VIII
Leave Not Due may be granted to a Leave of No such

permanent Government servant with any kind Restrictio
no at credit n
1500 HPL EL
Leave Not Due may be granted to an
1501 employee who has no at credit? CL HPL Both None
J&K, A&N
Islands and
Himachal
A Govt. servant can visit any one place under J&K, A&N Punjab, A&N Pradesh J&K and
special dispensation scheme of LTC with one Islands and Islands and
NER only
Home Town conversion: NER NER
1502
J&K, A&N
Islands and
Himachal
A Govt. servant can visit any one place under J&K, A&N Punjab, A&N Pradesh
special dispensation scheme of LTC with one Islands and Islands and
Home Town conversion: NER NER
J&K and
1503 NER only
Leave of AO GE will be sanctioned by PCDA/CD
1504 the concerned ? GE CWE RAO/LAO A
Crossing a or b as No such
border of decided by provision.
station sanctionin g Normal rule
where authority is applicable
Crossing working
Leave of Gorkha Officers whose homes are in
Nepal
Nepal will begin and end on the date of ? Border
1505
a or b as No such
decided by provision.
sanctionin g Normal rule
authority is applicable
Leave of Officers having homes in Sikkim and border of
domiciled in Bhutan will begin and end on the station Sikkim/Bh
date of crossing where utan Border
? working
1506
disability is admissible for Commissioned
Officers for months and may be
extended up to
months
1507 6, 12 6, 18 8, 16 8, 24
soldier to ensure the correctness of Transfers in Personal All the
with reference to entries in IRLA? his ACR Details three
career Payments
1508
possibility of opening a duplicate IRLA
requests R section through a forwarding
memo marked as for Personal Duplicate Account Special
? tracing tracing tracing tracing
1509
Ledgers for furniture in the office of E in C are CAO, E in C
maintained by which of the following? Ministry of branch
Defence themselve PCDA,
s New Delhi
1510 CE
Less expenditure to Government is Plus Minus Plus Minus
1511 booked in which column of Punching Receipt Receipt Charge Charge
Less Receipt to Government is booked Plus Minus Plus Minus

1512 in which column of Punching medium Receipt Receipt Charge Charge
letter of credit is one in respect of which

another Bank in the beneficiarys country adds
its confirmation at the request of the issuing
Bank is known Irrevocabl e
as letter of credit?
1513 Revocable Confirmed Revolving

level 5 is entitled for transportation of
Baggage upto Kg on
permanent posting.
1514 6000 5000 4000 3000
level 5 is entitled for transportation of
Baggage upto Kg on
permanent posting.
1515 6000 5000 4000 3000
amended or cancelled by the issuing bank at
any moment without prior notice to the
beneficiary is known as
? Reversabl e
1516 Revocable Revolving None

deeds of assignment should indicate whether
bank in whose favor such a document is
executed will function as Collecting Financial Both a and
a ? Either a or b b
Agency bank
1517
Approval of Draft Date on
Letters should bear the date of Draft Preparatio which
? n copied
1518 Despatch
either a or
1519 Liabilities are closed with Balance? Debit Credit b None
Licence fee bills in respect of Army Officers Officers Regional

are sent to ? concerned CDA
1520 PCDA (O) AO GE

Licence Fee bills in respect of Civilians are AO/AAO
received from in PCDA/CDA GE/BSO
office pay sections?
1521 BSO GE LAO/RAO
Life Insurance Premium if given in trial Credited in Credited to Debited to Debited in
balance, what will be done in final P&L A/c capital capital P&L A/c
accounts?
1522
Lighting in
P&L
Account
and Heating
in Trading
Lighting and Heating expenses when given in Account
Trading Profit and Balance
trial balance, it will be posted in of final Account loss account Sheet
accounts?
1523
Limited Tender Enquiry is done for purchase
of stores of the value up to
Rs.
1524 2.5 lakhs 3 lakhs 15 lakhs 25 lakhs
Bringing
together an
entry in a
ledger etc
and
supportin g
voucher, to
ensure that
the entry in
the ledger
etc is strictly
in accordanc
e with the
voucher or
vice
versa.
Verificatio n
of vertical
with Both (A)
horizontal and (B) None of
1525 Linking in local audit means: totallings above these
A Group B employee can take a flight from Kolkata, Kolkata, New Guwahati, Bagdogra,
the following places to visit NER Guwahati Delhi Bagdogra New Delhi
under special dispensation scheme:
1526
A Group B employee can take a flight from Kolkata, Kolkata, New Guwahati, Bagdogra,
the following places to visit NER Guwahati Delhi Bagdogra New Delhi
under special dispensation scheme:
1527
Issue side of receipt side receipt side Issue side of
transfers- of transfers- of transfers- transfers-
inward and inward and inward and inward and
issue side of receipt side issue side of reeipt side
transfers- of transfers- transfers- of transfers-
outward. outward. outward. outward.
Linking is done in which of the following

1528 manner?
Both
'A&#
Linking of Issue vouchers is carried out Ledger to Voucher to 39; and None of
from??? voucher ledger 'B&# these
39;
1529
Decided by
LAO from
Linking of purchases is done on side of case to case
Ledger in Local Audit of Store Accounts in
Army Units?
1530 Issues Receipts Both sides

Both
'A&#
Linking of Receipt vouchers is carried out Ledger to Voucher to 39; and None of
from??? voucher ledger 'B&# these
39;
1531
Liquidated damages is levied at %
1532 per week 0.2 0.4 0.5 0.1
Liquidated damages should not

1533 exceed % of valueof 5 7 6 10
List of DMROs for which OMROs are not

found adjusted will be extracted by Accounts
to Audit Sections at the
end of each ?
1534 Month Quarter Half year Year

List of Supporting Documents is Annexure Annexure Annexure Annexure
1535 mentioned in which Annexure of I II III IV
List of Witness is mentioned in which Annexure Annexure Annexure Annexure
1536 Annexure of Charge Sheet? I II III IV
Section code head Amount None of the

wise wise wise above
1537 Loan Schedule is prepared ????..

does not wear uniform due to diplomatic
customs, becomes eligible for Half of outfit
allowance, when his tenure of posting is for a
minimum Three years
period of
1538 6 months One year Two years
minimum Three years
period of
Loans and Advances are represented
1540 by Sector ? A B K F
Loans to State Governments budgeted under

the Civil Estimates of Ministry of Defence
(Major Head 7610-Loan and Advances to
State Government) are advised by for PCDA New CGDA
credit to the Delhi Office
State Government by CAS, RBI, Nagpur
AO (DAD)
1541 MOD None
the Civil Estimates of MOD are also advised
through CAS, RBI, Nagpur AO (DAD) PCDA R&D
by ? MOD New Delhi
1542 CGDA CGA

Local Audit of units and formations by DAD is Only One
organized under category
categories?
1543 4 3 2
Local Audit Programme is approved PCDA/CD
1544 by? GOC in C A Both None
Local Audit Programme is submitted by LAO

for approval by PCDA/CDA
Main Office for (period)?
1545 Half year Year Quarter 9 months
Both
'A&#
OC of the 39; &
Local Audit Programme/Plan is approved by?? PCDA/CD A 'C&#
Unit
39;
1546 LAO
Drawing and
Disbursing
Local Committee is constituted by District Officer District Head of
as per Sexual Harassment of women at
Officer Magistrat e Office
work place Act?
1547
Local Purchase Articles of ASC stores issued Latest
on payment will be priced by O i/c of ASC Payment
retail shop at rate? Stock Book issue rates Highest of Lowest of
Rate the two the two
1548
covered under Central purchase Payment For Stocking
cannot be done for which of the following Issues
transactions?
1549 None Both
A minimum % indigenous content on
cost basis shall be required in Make
cases in the successful prototype
1550 20 30 40 50
cost basis shall be required in Make
cases in the successful prototype
1551 20 30 40 50
Long Term Integrated Perspective Plan (LTIPP)
covers a period of
requirements?
1552 5 10 15 20
A.HQrs CGDA
through through
Loss of Account Card in Ordnance Depot PCDA/CD A.HQrs.
should be reported to ? PCDA/CD A A
1553 A.HQrs.
Loss of audited documents in a unit Observati trivial error Major
should be classified as in on irregularit y
audit?
1554 Objection
Loss of blank forms of Railway Army PC of A
1555 Warrants require regularization of GOI MOD H.Qrs Kolkata
Loss of blank forms of railway warrants shall PC of A Army H. Qrs Regional

be regularized under (Fys.), CDA
the orders of Kolkata
1556 GOI
Loss of concession forms should be reported Railway PC of A,
to Authoritie Kolkata
s
1557 Both None
Loss of original Measurement Book PCDA/CD
1558 will be regularised under the orders of A LAO GOC-in-C GOC
Preliminar y Final Audit
audit report Report is
is rendered rendered by
by LAO PCDA/CD A
Loss of stores will be struck off from ledgers Loss Sanction of
at which stage of processing of loss statement is CFA is
statements? prepared received
1559
Master
General of
Loss statement for loss of Ordnance items in a Military Ordnance Ordnance
Military Hospital will be priced by Hospital Depot Branch
1560 LAO/PCDA
Loss statement for losses in respect of which Executive
penal recoveries from Authoritie
individuals are involved are priced by : s Supply LAO/CDA/ None of
Depots PCDA these
1561
A Minor head is represented by
1562 digit Number? 2 4 15 3

Difference Transit losses

between recoverabl e
the book from the
value and carrying
sale company
proceeds of which have
stores been made
disposed of good by the
by or under company
orders of concerned
DG of
Disposals or
other
orders
Loss statement is not necessary in which of

1564 the following cases? Both None
Loss due to
difference
between the
book value
and sale
proceeds of
disposal
Loss due to
fair wear
and tear
Loss statement is not required in respect of

1565 which of the following? Both None
Loss statement is prepared in Quadrupli Qunituplic Sextuplica
1566 ? Triplicate cate ate te
1567 Loss statement is prepared in Form? IAFA-496 IAFA-497 IAFA-498 IAFA-499

Loss statements are prepared in by the Sextuplica Quintuplic Quadrupli
units proposing regularization te ate cate
of losses?
1568 Triplicate
Loss statements are sent in for Quadrupli Qunituplic
1569 pricing by Stores Section of CDA? Duplicate Triplicate cate ate
Loss Statements for losses in respect of which Executive

penal recoveries from individuals are involved Authoritie s
are priced by Supply LAO/CDA/ None of
Depots PCDA these
1570
Losses arising in connection with purchases
through purchasing organizations, where fault
is entirely Completel y Completel y Decided by Decided by
with them are not shown in App.A/cs true false PCDA CFA
1571
Losses due to expenditure on freight Loss of Non of
in respect of stores dispatched in error is Public these
treated as: Money
Current cost Highest Cost
of productio of Productio
n n in force Highest Sale Market
Losses of dairy produce are valued at
rate in force Rate
1573
A Money Bill shall not be introduced in Rajya Sabha No such
the ? provision
1574 Lok Sabha Both

the ? provision
1575 Lok Sabha Both

Losses on account of stores short landed Loss of
/damaged which remain irrecoverable from Public
the carrier/port Money None of
authorities will be treated as these

Losses on account of stores short- As decided
landed/damaged which are irrecoverable by
from the carriers, will be Executive As decided
dealt with at consignees' end as? by CDA
1577 Store loss Cash loss

Losses pertaining to issue of stores in which Either Both
cash recoveries are required to be made are 'A&# 'A&#
classified as ??.loss in Appropriation 39; or 39; &
Accounts. 'B&# 'B&#
39; 39;

Losses pertaining to issue of stores in which
cash recoveries are required to be made are
classified as .loss in Either 'A' or Both 'A' &
Appropriation Accounts. 'B' 'B'

Losses pertaining to which of the following Canteen
are not exhibited in Appropriation Accounts? Stores
Military Departme Cantonme All the
Farms nt nt Boards three
1580
Losses resulting from the dispatch of stores by Loss of Non of
other than the authorized Public these
procedure is treated as: Money
Losses to which no precise monetary value Decided by Decided by
can be assigned should be shown in PCDA/CD GOC in C
Appropriation Accounts A
1582 Correct Incorrect

short landed at ports should be classified as
and exhibited in the statement under
the appropriate heading in the Appropriation Either a or b None. Need
Accounts? at the not
discretion be shown

Army Officers at the time of their retirement Quadrupli Quintuplic
is prepared in by cate ate
PCDA (O)?
1584 Duplicate Triplicate
LPP of more than years vintage
1585 is not taken as a real scale for 1 2 3 4
A non recurring payment to a Government

servant from a source other than
Consolidated Fund of India All the
is known as ? Honorariu m Special pay
three
1586 Fee
Consolidated Fund of India
is known as ? Honorariu m Special pay All the
three
1587 Fee
Last Ration Last Ration Last Ration Last Ration
Card Credit Consumed Certificate
1588 LRC stands for?????.

Study Maternity Casual All of
1589 LTC can be availed during: Leave Leave Leave these
LTC can not be availed during which of Casual Half pay Clossed All the
1590 the following periods? Leave leave Holidays three
LTC cannot be availed by Govt. servant Temp Suspensio Promotio

1591 during: Transfer Duty n n
Local Limited LegimateT All the

Tender Tender ender three
Enquiry Enquiry Enquiry
1592 LTE Stands for ?
M Section Regional
of Regional CDA of PAO
CDA of Imp. of Imprest
Holder Holder
Lump sum advances drawn by Field Imprest
PAO of the
Holders from Field Cashiers will be intimated Imprest All the
by PCDA (O) to three
Holder
?
1593
Lump sum advances paid to Field Imprest
Holders by Field Cashiers are 00/018/6 00/018/6 00/018/6 00/018/6
compiled to suspense head 4 5 0 1
1594
vehicles on day to day basis as per POL Retail Vehicle Mileage Vehicle Log
Issue Voucher is accounted for Register Card Book
in the ??..
1595 Car Diary
Machine Hour rate method comes Absorptio Apportion All the
1596 under ? n ment Allocation three
Debit Credit Debit Credit
Machinery purchased for Rs. 10000/- included purchases purchases Purchases Purchases
in purchases. What will be the adjustment in
and credit and Debit and Debit and Credit
final accounts?
Mahinery Machinery Machinery Machinery
1597
varsh mein Rajbhasha karyawyan smiti ki kitni
baithakon ka aayojan hota hai
?
1598 1 2 3 4
varsh mein Rajbhasha karyawyan smiti ki kitni
baithakon ka aayojan hota hai
?
1599 1 2 3 4
pension and re-employed subsequently is not
eligible for a separate pension and gratuity for
the period of re-employment under CCS superannu
Pension Rules? ation
1600 retiring A or B none


10, 20, 30 12, 24, 36
of of continuou
MACP scheme envisages grant of three continuou s s regular
financial up gradations to Group A, B & C regular service 10,20,30 12, 24, 36
employees at intervals of _, _, service of service of service
_ years?
1602
MACP scheme is applicable to PBORs 07.08.200 01.09.200 01.01.200
1603 of Indian Army w.e.f. ? 3 1.1.1996 8 6
MACP scheme is effective from 01.01.200 31.08.200 01.09.200 01.10.200

1604 6 8 8 8
Organized Group B
MACP Scheme is not applicable to Group A services
? service
1605 Both None
MACP Scheme is not applicable to All the
1606 which of the following categories of Casual Adhoc Contract three
MACP upgradation is allowed if the

PBOR is stagnated in a particular pay level for
a period of years?
1607 12 10 9 8
the external
sector
balance of
the
economy as
reflected in
the current
account
balance of
the balance
the fiscal of
balance of payments
the Union
Governme nt
as reflected
in the gross
fiscal
balance
the growth
in the gross
Macro-economic Framework Statement shall domestic All the
1608 contain an assessment relating to ? product three
It is time response is
consumin g not
Main disadvantage of written communication spontaneo requires All the
is us great skills above
1609
Maintenance of Debt Head Registers in Admin Admin Accounts Accounts
respect of DAD employees is the section of Section of Section of Section of
responsibility of ? CGDA CDA office CDA office CGDA
office office
1610
Group Head of the
Officer (AN) Departme
Maintenance of the APARs is the duty of the SAO/AO nt
PCDA/CD A
(AN)
1611
A person appointed as a 'Trainee'
on compassionate grounds has to acquire
minimum Educational qualification in

years?
1612 2 3 5 10

years?
1613 2 3 5 10
Major capital works are original works
1614 costing and above? 5 lakhs 10 lakhs 15 lakhs 50 lakhs
Major Head is represented by

1615 digit number? 4 3 2 7
Major penalties are awarded under

1616 Rule of CCS (CCA) Rules, 1965? 10 14 16 None
Major penalty proceedings are held

1617 under which rule of CCS CCA Rules 10 11 14 16
Majority of Government Accounts are kept Mercantil e

under basis? and
Cash
1618 Accrual Cash None
Majority of the Government Accounts
1619 are kept on basis? Cash Accrual Both None
1620 Manipur kis kshetra ke adhin aata hai K Kh G Gh

Manufacturing or production Functions Behaviour Element
overheads come under which of the following wise wise wise
classification of overheads?
1621 Cost wise
Army Units
and
Map accounts maintained by are not Map Depots Formation
subject to audit by LAO? s
1622 Both None

Can be
audited
with
approval of
Are not PCDA/CD No such
Map accounts maintained by units and Are subject subject to account is
formations to audit A
audit maintaine d
1623
A person shall not be qualified for
appointment as an Administrative Member in
administrative tirbunal, unless he has held for
at least years the post of Secretary to
the
Government of India ?
1624 5 4 3 2
the
1625 5 4 3 2
March Supplementary Correction PCDA/CD
1626 Manually requires the sanction of CGDA CGA A None
Marginal costing is a costing method in which

are accumulated and cost per unit is
ascertained only on the
basis of such costs? Overhead s
1627 Fixed Variable Direct

All the
1628 Material leave is granted on pay Full Half No three
Contracto r Measure Any one of

Orders book ment book the three
Materials received at site will be counted and
Work Diary
recorded in ?
1629
Maternity leave is admissible to female
government employees for
days on one occasion?
1630 90 180 240 730
Maternity leave is granted on All the
1631 pay Full Half No three
Maternity leave is not admissible for Threatene d

? Abortion
1632 Abortion Both None

Matribhasha ke aadhar par kendriye
karmchariyon ko kitni kotiyon mein vargikrit
kiya gaya hai?
1633 1 2 3 4
months basic pay subject to maximum
amount prescribed or the cost of the
house/flat or amount according to repaying
capacity which
ever is the least?
1634 34 134 139 150
prescribed months basic pay subject to a
maximum of (lakhs) only or the cost of
the house/flat or amount according to
repaying capacity which
ever is the least?
1635 25 50 75 100
A person shall not be qualified for Judge of a Judge of
appointment as the Chairman of District Supreme
Administrative Tribunal unless he is or Court Judge of a Court Any of the
has been a High Court three
1636
1637
Maximum number of injections at No such
1638 AMA consulting room within 10 days 5 10 15 limit
Maximum period of absence permitted as sick

list concession in
respect of Army Officers is ?
1639 20 days 30 days 60 days 90days
granted to Government servants other than 60 48 36 24
Central Health Services officers is months months months months
?
1640
Maximum tolerance limit allowed to
1641 exceed in ASC contracts is % 1 2 5 10
MB is not required for (1) works executed by 1 & 2 are 1 & 3 are 2 &3 are All the
IEs (2) Periodical Services correct correct correct three are
(3) Supplies through Supply Orders correct
1642
Medical advance is not admissible to the No such
employees of Pay levels up to and provision
their dependends
1643 2 4 5
Medical treatment abroad under CSMA rules Local Standing Head of the
requires a certificate from Committe e Committe e Departme
constituted for this purpose nt
1644 None
the the explicit
expenditu contingen t
re commitm liabilities,
ent of major which are in
policy the form of
changes stipulated
involving annuity
new payments
service, over a multi-
new year time-
instrumen frame
ts of
service,
new
schemes
and
programm
es
Medium-term Expenditure Framework

Statement shall, inter alia, contain
1645 ? Both None
Members included in DPCs for Groups three levels
'A' and 'B' above
promotion by selection, should be Sufficientl y One level Two levels
officers who are at least ? Senior above above
1646
Decided by
PCDA in
each
MES civilians are paid out of Estimates? Defence case
Services
1647 MOD civil both

A person to whom busiuness owes
1648 money is known as ? Debtor Creditor Both None

1650 MES district is under the control of AGE (I) CWE GE CE
Military civilian Industrial All the

personnel personnel personnel three
1651 MES establishment comprises of

MES work in the Principal
Controllers/Controllers Office is mainly dealt
with in sections
(Other than Pay & Allowances)?
1652 2 3 4 1
Method of providing indicators for a
1653 body of data or collection of record is Indexing linking Pairing referring
GOC in C
1654 MFAI report is addressed to ? GOC in C by Name CGDA DGADS
GOC-in-C
1655 MFAI report is addressed to: CGDA GOC GOC-in-c by name
MFAI report is prepared and

1656 submitted by LAO to PCDA/CDA on Yearly Half yearly Quarterly Monthly
MFAI Report is rendered by of

1657 the month following the quarter? 10th 15th 20th 25th
June, Feb, January, Decided by

Sept,Dece May,Augu April,July, CGDA every
MFAI Report is rendered for the Quarters mber, st,Novem October year
Ending March ber
1658
1659 MFAI report is rendered in ???.. Parts 2 3 4 5
A person who accepts the bill of
1660 exchange is known as ? Drawer Drawee Seller Buyer

MFAI Report is rendered on basis? Half yearly

basis
1662 Yearly Quarterly Monthly

Irregulariti
es reported
earlier and
remaining
pending
Fresh
Irregulariti es
1663 MFAI Report Part I consists of ? a or b Both

admissible for carrying bicycle on
transfer between the places not connected by
Rail.
1664 Rs 0.60 Rs 1.00 Rs 1.20 Rs 1.50
Mileage Card is signed ??... by the unit Fortnightl y
Commander or an officer nominated
by him
1665 Daily Weekly Monthly
Mileage card should be signed by the unit
commander or an officer
nominated by him on basis
Military Accounts Department has been
renamed as Defence Accounts 15.08.194 26.01.195 01.10.195
Department w.e.f. ? 7 0 1
1667 1.10. 1983
Agency Agency Deposit Deposit
Services, Services, works/ser works/ser
with levy of without levy vices with vices
departme of departme levy of without
nt charges nt charges departme levy of
Military Engineer Services are to Plan and ntal charges departme
execute the works of Defence Accounts ntal
Department, as ? charges
1668
Military Farms accounts are maintained on Quasi Commerci All the
lines? Commerci al three
al
1669 Cash
Commerci Quasi
al commerci
al
1670 Military Farms work on basis? Both None
Military Identification Number (MIN)
1671 for MRO contains digits? 15 8 17 7

1672 exchange is known as ? Drawer Buyer Payee Payer

Military Service Pay MSP is admissible to the

Army Officers at the rate of
per month?
1674 10800 15500 5200 None
Military Service Pay MSP is admissible
to the Hony. Commisioned Officers at the rate
of per month?
1675 10800 15500 5200 None
Military Service Pay MSP is admissible to the
MNS Officers at the rate of
per month?
1676 10800 15500 5200 None
1677 to the PBORs at the rate of per 10800 15500 5200 None
Milk is accounted for in in cattle yard Litres, Kilograms, Kilograms,

Litres, Litres
and in in Dairy? Kilograms Litres Kilograms
1678
Minimum balance of EL that should be at
credit to avail 10 days EL Encashment on LTC ,
after deducting No such
the same from Leave A/c is days? limit
1679 300 30 60
Minimum cooling off period of _ years is
ensured between 2 assignments involving
substantial third party
payments for a DAD employee?
1680 2 3 5 10
Minimum educational qualification for Graduatio n
direct recruits Clerks will be
Pass/equivalent?
1681 10th 11th 12th
Period
longer than
Minimum rates of pay should not fixed for month
which of the following?
1682 Hour Day None

Minimum subscription under CPF is
1683 % of emoluments? 6 10 15 20
Yes, subject Yes, if availed Yes, subject

to not only to
availed any Hometow n unmarried
LTC in in 2014- central
2014-15. 15 Govt.
A person who has joined Govt. service in 1988 Never, two employee
LTC in a
can avail two LTC in a year 2016.
year
1684
Yes, subject Yes, if availed Yes, subject
to not only to
availed any Hometow n unmarried
LTC in 2014- in 2014- central
15. 15 Govt.
Never, two employee
A person who has joined Govt. service in 1988
can avail two LTC in a year 2016. LTC in a
year
1685
Minimum wages are fixed for which of
1686 the following works? Time Piece Both None
Minimum Wages to be reviewd at

1687 such intervals not exceeding ? 10 years 5 years 3 years 2 years
Minister, within is not a member of Two and

either of House ceases to half years
be Minister
1688 Two years One year six mnths
Programm
1689 Minor Head corresponds to ? Function e Scheme Activity
Minor Head is represented by

1690 digits Number? 2 3 4 None
Minor penalty proceedings are held

Missing Part II Orders will be called for by EDP Statement

Centre, giving suitable of PCDA (O)
messages on ? Account Website
1692 Both None
Only Only Non-
Vegetaria n Vegetaria n
1693 MM Food is authorised to ? Both None

circumstances can be paid up a Maximum of
% of the value of
the contract ?
1694 5 10 15 20
Modifications in the existing conditions of CFA in CFA under
contract not involving rates enhancement and consultati on intimation
no extra expenses can be sanctioned by with CDA/IFA to CDA/IFA
1695 CFA None

July 2010, after completing the first 8 years of
service can avail his first LTC
in the block:
1696 2020-21 2018-19 2022-23 2017-18
July 2010, after completing the first 8 years of
service can avail his first LTC
in the block:
1697 2020-21 2018-19 2022-23 2017-18
Moneys received by the govt in repayment of Contingen Public Consolidat
loans will become a part of ------ cy fund of account of ed fund of
India India India None of the
above
1698
Monthly Expenditure Return of Army Units is PCDA/CD A Units All the
prepared by ? themselve s three
1699 LAO/RAO
Monthly Expenditure Return of GE is
1700 not signed by which of the following GE AO GE RAO/LAO Both b & c
E section of Accounts
PCDA/CD A Section of
Monthly Expenditure Return of GE is Sub division PCDA/CD A
prepared by ? of GE
1701 AO GE
PLI PLI
Directorat Directorat e,
Monthly PLI Schedules are forwarded by e, New Kolkata
PCDA (O) to ? Delhi
1702 Both None

Monthly report of Central Index, maintained Permanen t
by EDP centre of PCDA (O) is handed over to Records
Ledger Accounts section Records
section/wing/cell? wings section Section
1703
Monthly statement of account in respect of Naval pay Navy HQrs.
Navy personnel is issued by office PCDA
? (Navy)
1704 NLAO
Monthly Test check of IRLAs is done by
1705 AO/SAO to the extent of ? 0.02 0.03 0.08 0.1
Month-wise LPC-Cum-Data Sheets,

maintained by Pension Cell will be retained
for from the month of
Retirement of Army officer?
1706 75 years 50 years 40 years 35 years

Moribund accounts of the defunct CDA (PD) CDA CDA All the
funds to which subscriptions have now Meerut (Funds) Meerut three
ceased, are maintained by ? Meerut
1707
May make
in presence
A person who is usually of sound mind, but of a
occasionally of unsound mind, a contract Gazetted Not defined
when he is of Officer in the Act
unsound mind
May not
1708 May Make Make
Movable property includes as per Refrigerat
1709 Conduct Rules Radio or Both None
All the
1710 Movable Property includes ? Jewellery Horse Motor Car three
Move of an officer to outstation for Course of Bonafide
attachment on will not be classified as instructio n Governme
Permanent even if the duration of Disciplinar y nt Duty All the
stay exceeds180 days? Grounds three
1711
Multiple Multiple Multiple Most
Protocol Protocol Private Preferred
Label Labeled Labeled Label
Switching Switching Switching Switching
1712 MPLS Stands For

Mr. 'K' was having 240 days HPL at
credit on 1-1-2018. He was on an
unauthorised absence for a period from 2-3-
2018 to 6-4-2018 which was treated as dies
non. What will be the
HPL at his credit as on 1-7-2018.

When cash
security is
recovered in
the
payments
Deposit due to
works Contracto
amount r
received
from user
MRO is not necessary to deposit which of the

1714 following transactions? Both None
Quadrupli Quintuplic
1715 MRO is prepared in cate Triplicate Duplicate ate
Sextuplica Quadrupli
1716 MRO is prepared in ? te cate Triplicate Duplicate
1717 MRO is valid for a period of 20 days 21 days 14 days 30 days

Directorate is supposed to issue retirement
order before in 24 18 12 10
respect of Army Officres? months months months months
1718
kendr sarkar ke karyalayon mein kh
kshetra se kh kshetra ke bich hindi mein
patrachar ka prtishat kay hai ?
1719 65 75 100 90
kendr sarkar ke karyalayon mein kh
kshetra se kh kshetra ke bich hindi mein
patrachar ka prtishat kay hai ?
1720 65 75 100 90
May make in
presence of a
A person who is usually of unsound mind, but Gazetted
occasionally of sound mind, May not Officer Not defined
a contract when he is of sound Make in the Act
mind?
1721 May make

1722 Nagaland kis kshetra ke adhin aata hai K Kh G Gh
Nagar Rajbhasha karyawyan smiti ki Inme se
1723 baithkon ki avadhi kya hai? Timahi chaumahi Chahmahi koi nahi
Name the agency responsible to conclude Army

Rate Contracts for the General requirements Purchase
of all the Organizati
central Governmemt Departments? on
1724 DGS&D Both None

Ministry of Ministry of
Defence Defence/F
Name the agency responsible to issue in Ministry of C&AG of
modifications to the provisions of GFR Finance India
1725
carry out Acquisition of land and buildings
required for Defence
purposes.
1726 MES DGDE E in C GOI
Name the authority, who issues PCDA/CD A
specific directions in the case of isolated cases
of provisional payments
1727 MOD GOC in C CGDA
Name the equivalent officer in Air Force for Group Air Vice Wing Air
Brigadier in Army? Captain Marshal Command Commodo
er re
1728
Name the equivalent rank in Indian Air Force Flight Flying Officer Pilot Officer Squadron
for Lieutenant in Indian Army? Lieutenan Leader
t
1729
Name the first state in India which
1730 passed a law on right to information Rajasthan Delhi Tamilnadu Goa
Name the item of expenditure which does not

appear in punching medium prepared by AAO
GE, but will be accounted for in Construction
account ISA CP
Baby Indent voucher
and reflected in MER? voucher
1731 USR
A person who owes money to
1732 businnes is known as ? Debtor Creditor Both None
Name the kind of leave that is not debited to Earned Child Commute d
any leave account. Leave Adoption Leave
Leave
1733 HPL
Name the officer (In a CWE office) responsible Chief

Surveyor of
to advice CWE on contract matters and fixing Technical
of star rates? Examiner works
1734 BSO DCWE

Name the system followed for collection or Efficient and
delivery of supplies and stores in economic Economic
manner by units Carter Barter All the
Patterson system three
1735
National Pension System came into 01.01.200 01.01.200 01.04.200 01.01.200
1736 force w.e.f. 3 4 4 6
1737 National Pension System has 4 3 2 only one

National Pension System has been 01.01.200 01.04.200 01.07.200 01.01.200
1738 introduced w.e.f ? 4 4 4 6
1739 Navy has Minor heads of 8 9 10 12

Non Junior Short
Commissi Commissi Service
Nb Sub, Sub and Subedar Major in Indian oned Commissi oned Commissi
Army are ? Officers oned Officers Officers oned
Officers
1740
Negotiable Instruments Act came into 01.01.188 01.03.188 01.04.188 01.07.188
1741 force w.e.f. ? 2 2 2 2
1742 Negotiation is held only with L1 L2 All firms L3

official
language of
the area in
which the
applicatio n
is being
A person, who desires to obtain any made
information under RTI Act, shall make a
request in writing or through
electronic means in ?
Any of the
1743 English Hindi three
Cheques & Bills / Pay and Accounts Office
Electronic Advices will be reviewed and
reconciled once in every
by Accounts Section of
PCDA/CDA?
1744 Day week fortnight Month

Shown Shown
separately separately in
in the the Balance
Balance sheet on
Net Loss is in the balance sheet on Assets Added to Deduccte d
sheet? Liabilities side Capital from Capital
side
1745
Shown Shown
in the the Balance
Balance sheet on
sheet on Assets
Net Profit is in the balance Liabilities side Deduccte d Added to
sheet? side from Capital Capital
1746
New Account will not be opened by PCDA (O)
in the absence of which of the following
details of newly All the
commissioned officers? Home Town
three
1747 PAN e-mail id

Compilati compilatio n Compilati
on Of of bill on of
Punching processing Monthly None
Medium data Progress ofthese
Data Report
1748 New Compilation System
NCC
whole time
officers
without any
former
Commissi Govt.
New Pension Scheme is applicable to which of service
oned
the following officers joining service on or
officers of
after 01.01.2004?
Army
NCC
1749 officers None
be entitled to pay on first appointment for a
period in excess of
days before the date on which he
reports for duty?

Next Below Rule is applied on basis One time One for One
measure principle
1751 Vacancy None

payment by Supply and Store Depots prior to Army H.Qrs.
obtaining the rates from
?
1752 MOD CGDA MOD (Fin)
Niyamit Hindi Bhasha pathykramon ki March Evam January February
parikshyen kis kis mehinon mein li jati hain ? October Evam Evam
May evam Septembe December
November r
1753
A post carrying a definite rate of pay Permanen t Temporar y Deputatio n Time Scale
sanctioned for a limited time post post post post
1754
No action to relinquish any hiring will be PCDA/CD A
taken by MES without the sanction
of ?
1755 CFA GOI E in C
No advance of DA for Temporary Duty in
respect of Army Officers beyond
is paid by PCDA (O)?
Any order
any order of
made by
an interlocut
the
ory nature
President
1757 No appeal lies against ? Both None

Expenditu re Pay & All the
Allowance s three
1758 No appropriation is necessary for Receipts

No appropriation is needed in respect of Both
recoveries of expenditure which are treated Initially and
as receipts ? finally
1759 Initially Finally None

No Audit Report is required for the
1760 regularisation of Loss upto?.. Rs 1 Lakh Rs 2 Lakhs Rs 3 Lakhs Rs 4 Lakhs
No cheque should be handed over by D Addl.
section to the representative of supplier CDA/Jt. CDA
except under the order of Group
in a PCDA/CDA office? PCDA/CD A
Officer
1761 SAO/AO
entertained by a Commissioner unless notice
of the accident has been given in the manner
hereinafter provided as soon as practicable
after the happening thereof and unless the
claim is preferred before him within
of the occurrence of the
accident?
1762 1 month 6 months one year two years
Distance is
less than 20
Km
with no
change of
residence
Distance is Distance is Bachelor

No CTG on transfer is admissible in which of less than more than Govt.
1763 the following cases 20 Km 20 Km Servant
No draft para should be concurred without Addl. PCDA/CD A
the personal knowledge of CDA/Jt.
in PCDA/CDA office? CDA
1764 GO (IA) GO (AN)
A post carrying a definite rate of pay Ministerial
sanctioned without limit of time is known as appointm
? Permanen t Temporar y ent Time Scale
post post post
1765
No existing road in a Cantonment may be CEO, Station
closed and no new roads opened without the Cantonme Command
approval of the nt Board er
? PCDA/CD A
1766 GOC in C
No formal re-appropriation is necessary for Command s All the
transferring funds under three
the same control head between ?
1767 Areas Sub Areas
No Government servant shall accept or
permit any member of his family on his behalf
to accept any gift except on occasions laid
down in Rule of
C.C.S. (Conduct) Rules, 1964?
1768 2 3 5 13
by CDA office will be pressed upon without
the knowledge of the
with whom the proposition Command or
should be fully discussed Army H.Qrs
Area
1769 CGDA DGADS

No leave of any kind can be granted for a
continuous period of
except with the sanction of President
1770 180 days 360 days 2 years 5 years
a Government employee for a continuous
period exceeding
years
1771 2 3 4 5
No lump sum allotment will be made below Chief PCDA/CD A
commands/Areas/Divisions Engineer
except with the sanction of ?
1772 GOC in C E in C
on loan from a Factory to other Military or
Non-Military Government Depart??ments
except on the General Controller PC of A
authority of the ? Manager of Fys. Kolkata
1773 DGOF
No member of the establishment below the
rank of is to receive any strangers in the
rooms in which the Head of Gazetted
business of the office is carried on? Office Officer
1774 IDAS None

classified as Permanent if it is undertaken in Tour of discharge of
pursuance of Inspection duties
?
1775 Both None
over-rule a decision given by a The
predecessor in office without reference to ??? predecess
or
1776 CGDA Both MoD
No objection should ever be issued by
Section nor should they enter
into any correspondence with Officers
Commanding and others
1777 Stores Misc. IA None

No official documents/papers or publications Addl. CDA/Jt.
may be taken out of PCDA/CDA office without CDA
the written
permission of the ? PCDA/CD A
1778 GO (AN) SAO/AO

No OP work should extend beyond
1779 working seasons? 5 4 3 2
ordered on Civil Agencies in areas where MES Command Formation PCDA/CD A

exist, without prior H.Qrs. H.Qrs.
concurrence from ?
1780 Div. H.Qrs.
No Operational work will be ordered unless it Army H.Qrs. Army Corps PCDA/CD A
has been approved by ? Command er Command
er
1781
No order involving abandonment of revenue Approval of Concurren ce
shall be issued by CFA without the next higher of Financial
? authority Adviser
1782 Both None

permanent employee who retires before
completion of years
qualifying service?
1783 5 10 20 33
No sale of any stores will be made to PCDA/CD A
private bodies by MES without the prior
sanction of ?
1784 E in C DGADS GOI
No sanction is necessary for lodging cash
deposit in a bank or deposits in a saving bank
account from out of salary or accumulated
Depends on No
savings of a case to case Comment
Government servant.
No sum shall ordinarily be credited to
Government by debit to a ; Credit must
follow and not precede Service Suspense
actual realization? Head Head
1786 Both None

A Principal Controller/Controller Depends on
over-rule a decision given by a case to case
predecessor in office without reference to the
C.G.D.A.
1787 may may not can't say

made from the Government Account except
by presentation of in support of
relevant claim for the
purpose?
1788 Bill Voucher Document Form

No. of children for whom CEA/HS is No such
1789 drawn at a time should not exceed ? One Two Three limit
Nodal officer designated under Sexual

Harassment of women at work place act is
supposed to forward the complaint received
to the Local
Committee within days?
1790 2 5 7 10
Which are
not required
to be struck
off, brought
on charge
Issued for
Received
test
erroneous
purposes to
ly
HQrs
Nominal Vouchers are prepared in respect of

1791 stores? All
travel by Air and claim the fare for travel from
to Srinagar while availing Home Town LTC
(visiting Srinagar in
lieu of Home Town)? Duty Station
1792 Delhi Mumbai Any place

Non entitled officers can perform air journey The fare of
by both national and private airlines between the entitled
places connected by train but reimbursement class by
restricted to LTC 80 train First class
scheme Ac train
1793 AC Bus
Non receipt of DMRO for which OMRO has Audit
been adjusted by Audit Section Section RBI, CAS
should be taken up by Accounts with? Nagpur
1794 Unit Bank
Non-Effective Account Files received in the Frequentl
Section initially will be treated as by y asked
permanent records section Temporar y record Moving
of PCDA (O) for one year? New Record
record Record
1795
Normal isues of stock are usually stopped at Maximum Minimum Danger Ordering
level and made only level level level level
under specific instructions?
1796
Normally after how many pages, a file should
be closed and a new volume
should be opened?
1797 500 250 100 150
or any of its successors, from participating in
any procurement rocess undertaken by it on
GeM portal, if it determines that the bidder
has breached the code of integrity, for not not not No such
a period of ? exceeding exceeding exceeding 3 limit. For
one year two years years life time
1798
Normally leave will commence On the date On the next On the A/N Any of the
an individual is struck off duty if date of the three
relieved in the forenoon? date
1799
the day On the A/N
preceding of the date
Normally Leave will terminate on that of on the date of rejoining Any of the
if an individual rejoins in the afternoon? rejoining of rejoining three
1800
Disciplinar y Appointin g Immediat e
Authority Authority Superior
Normally who will keep the original Presenting Officer
documents of a disciplinary case? Officer
1801
Normally, the number of supplier firms in
Limited Tender Enquiry should
be more than ?
1802 Two Three Five One
Not less than Members from amongst
employees preferably committed to the cause
of women or who have had experience in
social work or have legal knowledge should
be nominated as members of Internal
committee constituted under SH Act?
1803 2 3 4 Half
women in the Internal Committee One fourth
consituted under the provisions of SH Act?
1804 One third Half Two third

Not more than compensatory
leave is allowed to be availed of at a time by a
1805 4 days 3 days 2 days One day
NPS is applicable to central 01.01.200 01.04.200 02.01.200 02.04.200
1806 government employees appointed on 4 4 4 4
1st January
of the next
the month year of the date
following the joining individual
month applies for
of joining PRAN
NPS subscription recovery will commence the month
1807 from ? of joining
He is on
Temporar y
Duty and
drawing Daily
allowance
He is on
leave
1808 NRA is not admissible to a PBOR when None Both a, b

A production or service location, function, Cost
activity or item of equipment whose costs Allocation
may be attributed to cost unit
is defined as ? Cost Centre
1809 Cost Unit None

B) Axis D) None
1810 NSDL is answerable to . A) LIC bank C) PFRDA of these
Number of injections is limited to normally No such

within 10 days in the limit
consulting room of AMA?
1811 5 10 15
Number of mandays required for scheduling No. of No. of No. of No. of
of vouchers is ??????.. vouchers/ vouchers/ vouchers/ vouchers/
300 350 400 450
1812
Numerical Account of all stores drawn Stock Materials Stock Stores in
in bulk for use on maintenance services is Register Register Purchase Hand
maintained in Register Ledger
1813
Fixed
O&M Inspection is conducted on Percentag
basis? e
1814 sampling Both None
O&M inspection of sections of Main
1815 office of PCDA/CDA is done once in a quarter a Half year a year two years
O&M Inspection Report is supposed to be

forwarded to the concerned section/sub
office within
completion of Inspection? One month three weeks two weeks
1816 One week

Primary unit
of
appropriat
Programm e ion
1817 Object Head corresponds to ? Function Scheme

Object Head is represented by
Object Heads are primarily meant for

1819 control over expenditure? Itemized Over all audit None
A promise made without any intention of Free Consent Malafide

performing it is defined as in Intention
Indian Contract Act?
1820 Coercion Fraud
Occupation and vacation returns are prepared Unit All the
by ? authoritie three
s
1821 BSO AAO BSO
Occupation/Vacation returns for all Station MES
officers quarters on the station pool are Command authoritie s
prepared by ? er
1822 AO GE None
Office Automation module implemented in
PAOs (ORs) across the
country is known as project ?
1823 Tulip Sugam Suvigya Dolphin
Office Automation module used in
1824 PCDA (O) is named as Project ? Suvigya Sulekha Sugam Skylark
Vertical Horizontal Non verbal

communic communic communic
ation ation ation None of the
above
1825 Office not is an example of

communic
ation to
Communi another
communic cation to organisati
ation to on
another
larger group
office
Decision
1826 Office note is a tool for making
on left side on right side on separate With the
file PUC
1827 Office note is filed

An Rule
introducti Position on
on Para Facts of the the All the
Case subject above
1828 Office note must have

Precedent s an opinion
in cases and the
where there grounds on
are no which the
authoritati opinion is
ve rulings based
The facts of
the case
1829 Office Note should not contain ? None

Office of the DEOs and their outstation
representatives fall under which Category of
the unit for the
purpose of Cash Inspection by LAO?
1830 I II A B
Kin rajyon mein urdu Rajbhasha ke rup mein Andhra Dono Inme se koi
ghoshti kiya gaya hai ? Pradesh Rajyon nahi
mein
1831 Bihar
Kin rajyon mein urdu Rajbhasha ke rup mein Andhra Dono Inme se koi
ghoshti kiya gaya hai ? Pradesh Rajyon nahi
mein
1832 Bihar
A promissory note, bill of exchange or cheque
drawn or made in India, and made payable in,
or drawn upon any person resident, in India
shall be Indeginou s
deemed to be instrument?
1833 Inland Indian Foreign
travel by Class while on tour journey by First/A cabin
sea between A&N islands
and main land?
1834 Delue Second/B Bunk
Officer of which pay level and above
1835 can travel by AC Bus while on tour? 5 6 8 9

1836 can travel by AC-I class in Train while 9 12 14 15

1837 can travel by AC-II class in Train while 5 6 8 9

can travel by Air in Business class while on
tour?
1838 9 11 14 15
Officer of which pay level and above can
travel by Deluxe class for travel by River
between A&N islands and main
land while on tour?
1839 6 8 9 10
travel by Highest class for travel
by River while on tour?
1840 9 10 11 12
Officer responsible to arrange procurement of AGE of the
stores required for the recoupment of Sub Division
divisional stock in a GE office is concerned Store
Keeper
1841 BSO all

Officer under whose internal audit control, a Accounts Controllin g Audit Audit
public servant is serving is officer officer Controller Officer
known as ?
1842
Officers assisting the Chief of Army at the Private Principal Public Personal
Army Head Quarters are known as Staff Staff Officers Staff Staff
? Officers Officers Officers
1843
is deemed to be abandoned and will Care and Works All the
not be entitled to maintenance funds by maintena PCDA/CD programm e three
MES? nce A Records
1844
Officers in the pay level have an
1845 option to office car facility or draw 10 11 12 14
disciplinary grounds to another unit or

suspended from duty and attached are
continued to be shown in the Strength Return Decided by
Decided by
(Nominal Roll) against the CO of the
PCDA (O)
appropriate appointment. unit
1846 Correct Wrong

Officers of the rank of and above have Major Lt. General
the option of drawing TPTL or to General
use Government transport?
1847 Brigadier Colonel
Officers on Course of Instructions of 10 weeks on Supernum on Skeleton on Extra
or more duration are shown separately as erary Strength Establish
officers in Strength ment
Strength Returns by units? on training
1848
Officers on TD/Permanent Posting/LTC can
draw advance for self or family members,
before of proposed
date of onward journey?

married accommodation cannot be provided
to them can ante date their seniority by
period spent in previous station subject
to fulfilment
of conditions?
1850 Full Half the 3 months 6 months

Officers sick in hospital or on sick leave are Depends on Decided by
continued to be shown in the Strength Return case to case CO of the
in the proper unit
place with a suitable remark.
1851 Correct Wrong

years will not be entitled to married
accommodation until they attain that age and
will be required to No such
live in a mess? restriction
1852 28 25 21
Official Language Rules 1976 extend to Tamil
1853 whole of India except J&K Nadu Both None
Officiating Promotion may be granted in case

when an officer officiates in an appointment
in the higher rank for a
minimum period of ?
1854 180 days 90days 60 days 30 days

A recruit will become entitled to the pay of Posted to
sepoy from the date he any unit
completes training and gets ?
1855 Attested Mustered recruited
Offset clause is applicable where the
estimated cost of the acquisition proposal is
Rs. crore or more?
1856 300 500 1000 2000
On an excel sheet the active cell in indicated A dotted A dark wide A blinking By italic text
by ? border border border
1857
'A' is prepared, based on which Officer,
Account is opened for the respective officer. Appointin g
Who will sign the form and who will Authority Officer, CO of CO of the Officer,
coutersign the Unit, PCDA
the Unit PCDA (O)
same? (O)
1858
On completion of the work, Work Contracto r PCDA/CD A
Diary and Contractors order book are kept
under safe custody by ?
1859 AO GE GE
Government servant under MACP Scheme, Classificati
which of the following on of post
remain unchanged?
1860 Pay level Pay None
under MACP scheme, which of the Designatio n Classificati on All the
following does not change in respect of the three
employee?
1861 Status
On grant of MACP upgradation, AAO AO
1862 becomes ? AO SAO (MACP) None
On his selection to IDAS, Mr. 'X' is TA/DA as

asked to report to NADFM, Pune initially i.e. admissbile
for the first time. What will be his TA/DA Only on
entitlement for journey for the first TA/DA as Permanen t
No TA/DA TicketFare
time from his native place to Pune? admissible Transfer
admissible is
on Tour
admissible
1863
On opening of a bid, it is noticed that there is
a variation in the rate quoted by the Vendor
in figures as that of amount expressed in
words. As per rule, Committee intimated him
that the rates as the amount shown in words
will prevail. But the vendor did not accept for Submit the
the change. What Reject case for Committe e
course of action will you suggest? his/her bid decision will decide
of CFA/IFA
Retenderi
1864 ng
On submission of Inquiry Report
of Honorarium is paid to retired
Government servant appointed as IO?
1865 1 0.75 0.5 0.25
He should He should
obtain consult the
permissio n disbursing
of higher officer
A Regional CDA has reduced the amount of Action authoritie s before
Action taken doing so
Cash Assignment since it may prove much in taken by
by CDA is in
excess of requirements of the Disbursing CDA is not
order
Officer in order
1866
On the domestic occasstions Group A No such
Government servant can accept gifts upto limit
value of ?
1867 7500 15000 25000
On the domestic occasstions Group B No such
value of ?
1868 7500 15000 25000
On the domestic occasstions Group C No such
value of ?
1869 7500 15000 25000
On the expenditure side there are
1870 Major Heads? 4 5 6 7
On the GeM portal, Direct Purchase

can be done up to the value of goods Rs.
without comparison?
1871 25000 30000 40000 50000
enables purchase for order values between 25,000 50,000/- 25,000
Rs. and Rs. by way of comparison and Rs. and and Rs.
between at least 25000 and 5,00,000 30,00,000 30,00,000
three different OEMs 2.5 lakhs /-
1872
On the grounds of urgency, one PCDA Action is Requires Requires
authorised a payment without pre audit not in order permissio n permissio n
which normally requires pre Action is in of CGDA of
audit? order DGADS
1873
Appropria
te
Engineerin g
On the grounds of urgent military necessity or Any CFA in Any CEA in
urgent medical reasons, who can issue a Table A of Table B of Appropria Authority
te CFA only only
written order to commence Engineer service? RMES RMES
1874
On the grounds of urgent military Any CFA in Any CEA in
necessity, can issue an order in order in Table A of Table B of
writing for commencement of RMES RMES All the
Engineering service? PCDA/CD A
three
1875
On which day financial year of the 1st
1876 Government Commences? January 1st March 1st April 1st July
GE
personally
A register of MBs is maintained by will maintain Accounts Engineerin g
Sub division
section of GE office section sections
1877
5400 (Grade Pay) as on 01.01.2016
opts to get his pay revised from 01.01.2016.
Fix his pay
1878 67200 68000 69000 69200
One AAO drawing pay of Rs. 62200/- in pay
level 8 got MACP to pay level 9
w.e.f. 05.07.2019. He opted fixation
from that date only. What is his pay?
1879 64100 65000 65200 66000

in pay level 8 got promotion to pay level 10
w.e.f. 05.07.2019. He opted fixation from that
date only. What is
his pay?
1880 64100 65000 65200 66000

As decided No pay is
by the admissible
Competen t during
Authority Joining
One AAO promoted as AO and transferred to Time
another station. During the Joining Time pay
is admissible for
grade?
1881 AAO AO
One ACDA drawing pay of Rs. 61300/- got
promotion to the rank of DCDA
w.e.f. 01.01.2020. Fix his pay if he opts
pay fixation w.e.f. date of promotion?
1882 63100 65000 67700 69700

One ACDA drawing pay of Rs. 61300/- got
promotion to the rank of DCDA
w.e.f. 03.01.2020. Fix his pay if he opts pay
fixation w.e.f. date of next
increment i.e. 01.07.2020?
1883 63100 65000 67700 69700
There is no
option
available for
him except
from Date
One ACDA drawing pay of Rs. 61300/- got of Promotio
promotion to the rank of DCDA n
w.e.f. 03.01.2020. His DNI is
01.07.2020. What will be better option for
him to get his pay fixed?
Date of Date of Next Both A and

1884 Promotio n Increment B are same
Only One,
but can be
2, if CFA/IFA
One agent can represent suppliers or Agree No such
quote on their behalf in a particular tender provision in
enquiry as per DPM? DPM
1885 Maximum 2 Only One

One AO drawing pay of Rs. 20950 + 5400
(Grade Pay) as on 01.01.2016 under VI
CPC .His date of promotion to SAO is
01.04.2016. What will be his pay as on
01.07.2016, if he exercises option to fix his Option Not
pay under 7th CPC valid
from DNI i.e. 01.07.2016?
1886 75400 73400 73200

One AO drawing pay of Rs. 20950 + 5400
(Grade Pay) as on 01.01.2016 under VI CPC
opts to get his pay revised from
01.01.2016..His date of promotion to SAO is
01.04.2016 if he Option Not
opts from Date of promotion? valid
1887 71100 71300 73200

No. & date subject
to which matter under
attention is correspon
A Reminder should contain which of the drawn dence
following?
1888 Both None

5400 (Grade Pay) as on 01.01.2016 under VI
CPC opts to get his pay revised from
01.01.2016..His date of promotion to SAO is
01.07.2016, if he exercises option to refix his Option Not
pay from valid
DNI i.e. 01.07.2016?
1889 75400 73400 73200

5400 (Grade Pay) as on 01.01.2016 under VI
CPC opts to get his pay revised from
01.04.2016, i.e. his date of promotion to SAO. Option Not
What will be his valid
pay as on 01.04.2016?
1890 71100 71300 73200
One Auditor drawing a pay of Rs. 33900/- got
promotion to Senior Auditor grade w.e.f.
01.04.2019 and opted for fixation of pay from
date ofnext increment i.e. 01.07.2019.
What will be his pay on 01.04.2019?
1891 36500 35400 34900 33900

One Auditor drawing a pay of Rs. 33900/- got
promotion to Senior Auditor grade w.e.f.
01.04.2019. Fix his pay from date ofnext
increment
i.e. 01.07.2019 if he opts so?
1892 36500 35400 34900 None

33900/- got promotion to Senior Auditor
grade. Fix his pay from date of
promotion?
1893 33900 34900 35400 36500
Deduct the Deduct the Add the
amount amount from amount to
from Creditors and Creditors
Debtors and Add the and deduct
Creditors amount to the amount
Debtors from
Add the Debtors
amount to
Debtors and
Creditors
One Bill Receivable endorsed to a creditor has

been dishonoured. What will tbe adjustment
1894 in final accounts?
Yes. Price
preferenc e
upto 15%
over the
quotation of
large scale
No. units can be
accepted No. the
quotation
No. Lowest difference
can be
quoted firm with lowest
accepted
is to be quote
only if the
accepted should not
difference exceed 2%
is 5%
One CFA accepted a quotation of MSME

registered under NSIC which has quoted the
1895 price 10% above other firms. Is it in order?
One clerk in DAD drawing a pay of Rs. 31100/-
in pay level 2 is promoted as Auditor in Pay
level 5 from 01.04.2019. What will be his pay
as on 01.04.2019 if opts pay fixation from
date of next increment?
1896 31100 31900 32000 32900

One clerk in DAD drawing a pay of Rs. 31100/-
in pay level 2 is promoted as Auditor in Pay
level 5 from 01.04.2019. What will be his pay
as on DNI if opts pay fixation from date of
next increment i.e 01.07.2019?
1897 31100 31900 32900 33900

31100/- in pay level 2 is promoted as Auditor
in Pay level 5 from 01.04.2019. What will be
his pay if opts pay fixation from date of
promotion?
1898 31100 31900 32000 32900

Within 6
months from
the date of
original order
without IFA
concurren
With prior ce
concurren After
ce of IFA ensuring
subject to that there is
fulfillment no down
of trend in
stipulated prices
conditions
For full
quantity
upto 1.5
1899 A Repeat order can be placed by executive lakhs
One Clerk in pay level 2 drawing a pay of Rs.
26000/- as on 05.07.2019 gets MACP
upgradation. He got promotion to Auditor
Grade on 31.12.2019. On fixing his pay on
date of Promotion,
his pay would become Rs. ?
1900 26000 26800 27600 29200

of Rs. 26000/- as on 05.07.2019 gets MACP
upgradation. On fixing his pay on date of
MACP, his pay would
become Rs. ?
1901 26000 26800 27600 29200

Government on 01.04.2008 in pay level 2 has As decided As per
been granted MACP on 01.04.2018 to Pay by the option
level 3. Further he has been granted Competen t given by the
promotion to Pay lvel 4 on 01.01.2019. What Authority individual
will be his due date of next MACP if he is not
01.04.202 01.01.202
granted further promotion?
8 9
1902
Requires
permissio n
of
Competen t
One day joining time admissible for transfer Authority Depends on
within same station can be credited to EL
case to case
Account.
1903 Yes No
One DCDA drawing pay of Rs. 78500/- got
promotion to the grade of Jt. CDA
w.e.f. 05.01.2020. Fix his pay as on date of
promotion if he opts to get
fixation w.e.f. DNI 01.07.2020.?
1904 78800 78500 80900 81200
One DCDA drawing pay of Rs. 83300/- got
promotion to the grade of Jt. CDA
w.e.f. 06.07.2019. Fix his pay as on
date of promotion?
1905 85800 86100 88400 88700

fire. The building was insured. Insurance
company admitted a claim partly. What is the
quntum of loss to be written off and Who will
be the CFA
i.e. under whose powers the
Gross/Net loss falls?
1906 Gross, Gross Gross, Net Net, Net Net, Gross

One Defence personnel drawn the entire Option to be Amount
amount of leave pay while proceeding on given to the shall be
leave pending retirement and died before NOK to pay treated as
expiry of leave. What action would you back written off
suggest?
To be
1907 recovered None
32900/- in pay level 5 as on 05.07.2016 got
promotion to pay level 6 erroneously. The
promotion was cancelled on 30.12.2017.
What will be his pay as on 30.12.2017 on
cancellation?
1908 36500 35400 33900 32900

28400/- in pay level 3 got promotion
w.e.f. 01.02.2019 to pay level 5 and got
another promotion on 01.06.2019 to pay level
6. He opted for pay fixation w.e.f. date of next
increment
i.e. 01.07.2019. What will be his pay as
on 01.02.2019?
1909 28400 29200 29300 30100

servant should not accept any Commercial Should not
Employment within accept in
from the date of retirement without rest of the
the previous sanction of the life
Government?
1910 One year Two years Four years

28400/- in pay level 3 got promotion
w.e.f. 01.02.2019 to pay level 5 and got
another promotion on 01.06.2019 to pay level
6. He opted for pay fixation w.e.f. date of next
increment
i.e. 01.07.2019. What will be his pay as
on 01.06.2019?
1911 30100 31000 35400 36500

One employee drawing pay of Rs. 28400/- in 01.02.201 01.02.201 01.02.201
pay level 3 got promotion 9 and Refix 9 for first 9 for first
w.e.f. 01.02.2019 to pay level 5 and got on promotio n, promotio n,
another promotion on 01.06.2019 to pay level 01.07.201 01.06.201 01.07.201
6. His DNI is 01.07.2019. Which option if he 9 for both 9 for second 9 for second
can exercise and it promotio promotio promotio
would be more beneficial? ns n n
All the
1912 three
47600/- in pay level 6 got MACP upgradation
to Pay level 7 w.e.f. 5th July 2018. Further he
got promotion in February 2019 to pay level
8. What 01.01.201 01.01.202 01.07.201 01.07.202
will be his DNI? 9 0 9 0
1913
47600/- in pay level 6 got MACP upgradation
to Pay level 7 w.e.f. 5th July 2018. Further he
got promotion on 1st February 2019 to pay
level 8. What will be his pay from date of
promotion?
1914 47600 49000 50500 None

47600/- in pay level 6 got Promotion to Pay
level 8 w.e.f. 5th July 2018.
What will be his pay if opts from date
of promotion?
1915 47600 49000 50500 None

One Farm Bred animal, calved once Twice the Market value book value Purchase
has been lost. Recovery rate from the book value price
responsible person will be
1916
One journal entry will have
1917 entries to be posted in to ledger? 1 2 2 or more None
One kind of leave may be converted into Any time

another kind if applied by the employee during the
within completion of service
spell?

One MTS drawing pay of Rs. 23500 got
Promotion as Auditor on passing
Departmental Examination. Fix his pay
from his date of promotion?
1919 24200 24500 24900 29200

One Senior Auditor drawing a pay of 49000/-
in pay level 7 is awarded penalty of reduction
of pay by two stages in the grade of Senior
Auditor. What is the pay entitlment on date
of
implementation of Penalty?
1920 35400 44900 46200 47600

cease to
draw his
pension
during period
Exercise
A retired officer in receipt of pension, when continue to of reemploy Draw both choice to
draw his ment salary and draw
reemployed will
pension pension
either
1921
One UDC drawing a pay of Rs. 33300/- (Pay
level 4) working in Ministry of Home Affairs
transferred to DAD to post of LDC (Pay level 2)
at his own request. What would be his pay in
LDC
grade as on date of joining DAD?
1922 33300 33000 34000 None

One Unit called for tenders for purchase of 10 Yes. As the No. Brand
Dell Desktop computers estimated value of value is less name should
which is 6 lakhs through limited tender than 25 not be used
enquiry. Is it in order? lakhs in
tender No. the
value is discretion
more than 5 of CFA
lakhs
1923
in the ordinary course of business, or cannot
pay his debts as they become due is defined
as under sale of Person in
goods act? Bad Debtor
Debt
1924 Insolvent Solvent

and there is delay anticipated in closing the
accounts of the work, further charges will not
be incurred on the said work without the
permission PCDA/CD A
of ?
1925 GE Both None

Online bidding/Reverse Auction is No such
necessary in GeM portal for transactions rule
exceeding Rs. ?
1926 2.5 lakhs 25 lakhs 30 lakhs
Only colour ink will be used by
the local audit staff for endorsing audit
enfacement in the registers/documents/
vouchers. Any colour
1927 Blue Red Green

Open tender enquiry should be used
for procurement of estimated value of Rs
and above
1928 2500000 2000000 1500000 1000000
Open tender mode is to be preferred
when the value of the service/goods is more
than --.
1929 1000000 1500000 2000000 2500000
Opening of new DAD sub office under a
Gazetted Officer requires the prior
approval of
1930 MOD FADS CGDA GOI
To distribute To bring to
expenditu re account the
among amounts
different credited to
parties Remittanc e
Heads
To correct
Operation of Transfer Entry is necessary by
an error in
AO GE in which of the following cases?
allocation
All the
1931 three
A sanction issued on 29.03.15 from
1932 Budget Allotment of 2014-15 will be 31.3.2015 29.3.2016 1.4.2016 28.3.2016
Operational works should not be ordered on

which of the following Executing Agencies?
Formation Civil
Engineers Agencies
1933 MES None

Option clause is normally % of
1934 original supply order 20 30 40 50
Option quantity during extended DP is to be

limited to % of balance
quantity after original Delivery Period
1935 100 75 50 25
Order passed by CAT should be implemented No such
by Government Departments within if period
the period prescribe
is not mentioned in the order?

Orders of Government of India take effect First April of First
from the unless otherwise specified? the year January of
the year Day of
Receipt
1937 They bear

will be taken before an item is Group Officer Addl. PCDA/CD A
classified to the Suspense Head by sections of CDA/Jt. CDA
Main Office?
1938 SAO/AO
Ordinarily all amounts due to Government
which are found to be irrecoverable shall be
written off from the Debt Head of Accounts Expenditu Any of the
concerned re three
to an expenditure head as ?
1939 Loss Bad debts
Ordinarily the minimum time to be allowed No such
for submission of bids should be from limit is
the date of publication prescribed
of the tender notice? One month Three weeks Two weeks
1940
Ordinary/packing material issued with articles Unauthori
supplied on payment, if subsequently zed and not
returned by the purchasers, to its source is be taken on
treated as charge
and taken on charge free of
cost by ASC Supply Depots?
Any of the
1941 Surplus Scrap three
Ordnance Depots and Store Depots are
supposed to send the Skeleton
lists to their Dependent LAOs every
1942 Week Month Day 10 days
Madhyaprdesh kis kshetra ke adhin
Madhyaprdesh kis kshetra ke adhin

A second meeting of the DPC may be held in Unforesee n creation of

the same year for drawing up a new
panel for vacancies? posts
1945 Both None
Ordnance Factories have Minor
1946 heads of accounting? 8 10 12 14
Ordnance Factory Board has a

1947 chairman and Members? 7 12 39 44
Original CAs accepted by CE/CWE are PCDA/CD

1948 receibed by directly? AO GE A RAO/LAO None
Original Contract Agreement PCDA/CD A

concluded by GE is held with office for
future reference?
1949 AO GE GE RAO/LAO
Original Copies of MROs are received Internal
1950 in section? Audit Accounts Audit O&M
Audit
Section/S
ub Office Accounts
Original Copy of the MRO is adjusted by
Section
1951 Both None

Original LPC cum Data Sheet is sent to PCDA
(P) by PCDA (O) in advance
of retirement of Army Officers?
1952 8 months 6 months 4 months 3 months
Regular Authorize d General Ordinary
works and works and works and works and
Original Works are further sub-divided in to Special Special Special Special
? works works works works
1953
Original works costing more than 2 lakhs but Major Low
less than 15 lakhs are classified as by capital Budgeted
MES? works Capital Revenue
Minor works Works
works
1954
Original works costing more than one lakh Low
and not exceeding 2 lakhs are classified as Budgeted
by MES? Capital Revenue Minor
Works works Works
1955 Repairs
the purchase of Personal Computer cannot be
granted before the expiry of
years from the date of drawal of
earlier advance?
1956 2 3 4 None
Original works costing not more than Rs. 1 Major Low
lakh are classified as by MES? Capital Budgeted
works Capital Revenue Minor
works works works
1957
up to Rs. may be treated as
Repairs at the discretion of CWE/GE (I)?
1958 5000 10000 20000 50000

up to Rs. /- may at the
discretion of CWE be treated as Repairs?
1959 1 lakh 50000 20000 10000

Originating (-) Charge should be (+)
1960 responded with in a DIDS Receipt (-) Receipt (+) Charge (-) Charge
Originating (-) Receipt should be (+)

Originating (+) Charge should be (+)

Originating (+) Receipt should be (+)

OSL up to days from the date of

falling sick will regularized by adjustment
against future AL ?
1964 60 45 30 15
Otherthan the domestic occasstions Group A No such
Government servant can limit
accept gifts upto value of ?
1965 500 1000 1500
Otherthan the domestic occasstions Group B No such
1966 500 1000 1500
section of a controller's ofiice which Book All India Sectional RDR
exhibits the amount compiled under each compilatio n compilatio n compilatio n compilatio n
code head during the
month is called -------------
1967
Otherthan the domestic occasstions Group C No such
1968 500 1000 1500
Out of Rice, Dal, Atta and Meat, ?Is a
1969 fresh ration. Rice Dal Atta Meat
Outcome Budget Office Memorandum 26.01.201 27.01.201 28.01.201 29.01.201

1970 was issued on ? 6 6 6 6
Outfit Allowance is admissible to PBORs No such

posted abroad where service is condition
for a minimum period of ?
1971 6 months 1 year 2 years
Deduct Deduct from Add to Add to
from salaries and Salaries and salaries and
salaries and post the post the post the
post the amount on amount on amount on
amount on assets liabilities assets
Outstanding salaries when given in liabilities side side side
adjustment, what action would you suggest side
while preparing final
accounts?
1972
Outstandng expenses will appear on
1973 side of Trial Balnce? Debit Credit Both None
Over payments can be recovered at the None. No

discretion of the authorities, not exceeding recovery
of the subsistence made
allowance?
1974 1/3rd 0.5 2/3rd

Over Time Allowance in a month should not
exceed of monthly
working hours?
1975 1 0.5 1/3rd 1/4th
Overall qualities of officer including Self Pen Picture
his/her strength and weakness are reflected Appraisal
in of APAR
1976 Last Page First Page
Overall responsibility for Army& Training is Director of Director of Director of
vested in the at Army Head Quarters? Technical Army Military
Training Training Training All the
three
1977
A service receipt for which full particulars are Suspense Other Any of the
not given must be head Receipts three
taken to the head ?
1978 Deposits
Overpayments of pay and allowances made to Loss of Non of
individuals no longer in Govt. Public these
Service Money
Overstay of Casual Leave if exceeds the entire Set off Converted in
CL entitlement, it is while regularisation against CL to Annual
by the Competent Authority for PBORs? of next year Leave Leave Any of the
without Pay three
1980
PAC date is valid only upto three six
1981 years after the date of issue two years one year years months
Packing Accounts for imported stores are Consignee Consignee Consignor PCDA/CD A
forwarded by Officer responsible unit LAO LAO
for landing stores are forwarded to
1982
Compilati Debit Schedule Punching
1983 Paid cheque is linked with on scroll III Medium
Paid Rs. 2000/- to Prabhakar. Which

1984 side of the cash book will be posted? Debit Credit Both None
Different to Identical to Prepared by

each other each other two
Pairing means bringing together two different
documents which are supposed to be units
1985 None
Pamphlet of Documentation Procedure for Military
Publication of Part II Orders (Officers) is issued Secretarys
by E in C Branch QMGs
Integrated H.Qrs. of MOD (Army)? AGs Branch Branch
Branch
1986
PAO (GREF) Pune is under the administrative PCDA (R &
control of D) New Delhi
PCDA (SC) PCDA (BR)
Pune New Delhi
1987 None
PAO (ORs) AAD, Gopalpur is CDA,
functioning under the administrative control Secundera
of which of the following Principal PCDA (SC) bad CDA, CDA,
Controllers/Controllers? Pune Chennai Patna
1988
A single window system for passing all T Advance Single T Single Single
advance payments of TA/DA, LTC etc. has Payment Advance window cell Window
been established in PCDA (O). Cell Payment Cell
Name the section? Cell
1989
PAO (ORs) Bareily is functioning under the PCDA (WC) CDA
administrative control of which of the Chandigar (Army)
following Principal PCDA (CC) CDA h Meerut
Controllers/Controllers? Lucknow Jabalpur
1990
Army
personnel
PAO (ORs) is not responsible to maintain the seconded to
Reservist
pay accounts of which of the following NCC
PBORs
personnel?
1991 JCOs/ORs None

PAO (ORs) Para is functioning under the
administrative control of which of the
following Principal CDA PCDA (CC) CDA PCDA
Controllers/Controllers? Jabalpur Lucknow Chennai Bengaluru
1992
PAO (ORs) President Body Guards is CDA PCDA (WC)
functioning under the administrative control (Army) Chandigar
of which of the following Meerut PCDA (NC) PCDA New h
PCsDA/CsDA Jammu Delhi
1993
PAO (ORs) Wellington is under the CDA CDA
administrative control of which of the CDA Secundera (Army) CDA
following controllers? Chennai bad Meerut Jabalpur
1994
PAO (ORs)14 GTC Subathu is functioning PCDA (WC) CDA
under the administrative control of ? Chandigar (Army)
PCDA (CC) h Meerut
Lucknow
1995 CDA Patna

PAO (ORs)AEC, Pachmarhi is functioning CDA
under the administrative CDA (Army) PCDA (SC)
control of ? Jabalpur Meerut Pune
1996 CDA Patna
Nearest Nearest
PCDA/CD A Regional
PAOs (ORs) are under the jurisdiction of PCDA/CD All the
? A Army H.Qrs. three
1997
PAOs have been brought under the
administrative control of Regional
CsDA in year
1998 1993-94 1994-95 1995-96 1996-97
As soon as As soon as
the work is the
physically accounts of
complete d the work
On due date are closed As soon as
Part B of the completion report of a work will
of completio the work is
be prepared
n of work measured
1999
A spoiled cheque will be submitted to O i/c,
Disbursement section with the words
written against the item in Form Form form
schedule III? Spoiled Cancelled Form linked Destroyed
2000
Consolidat Contingen cy Public Charged
ed Fund of Fund of India Account of Expenditu
Part I of Central Government Accounts India India re
represents ?
2001
Part I of Major Financial and Accounting Fresh Irregulariti es
irregularities report indicate: Irregulariti already
es reported Both (a) and None of
(b) these
2002
Certificate s
& Attestatio
n History of Leave
Part I of Service Book contains / deals with ..
Services Account
2003 Biodata
Part I of the DIDS consists of 1. Replica of Statement 2
Originating Punching Medium 2. and 3 are
Extract of Punching Medium and details of Statement 2 false and 1
transaction 3. DIDS Number and details of and 3 is true
Originating Punching are True 1
Medium. Whether true or false? is false
2004 TRUE FALSE

Part I of the syllabus of the work order Accounts PC of A
is maintained by in the Ordnance office Kolkata
Factory set up?
2005 GM Office DGOF
Part II of Central Government Accounts India India re
represents ?
2006
Public Fund Public Consolidat
Account Account of ed Fund of
Part II of Government Accounts represents of India India India
?
2007 None
Certificate s
& Attestatio
n History of Leave
Part II of Service Book contains / deals with ..
Services Account
2008 Biodata
Part II orders of Army Officers are
2009 received in section/wing /cell of EDP DO II Ledger Records
Certificate s Previous
& Attestatio qualifying
n service History of Leave
Part III of Service Book contains / deals with ..
Services Account
2010
Rows and None of
Column these
2011 A spread sheet contains ? Rows Columns

Certificate s
& Attestatio
n History of Leave
Part IV of Service Book contains / deals with ..
Services Account
2012 Biodata
Record of
Verificatio n
of service History of Leave
Part V of Service Book contains / deals with .. Services Account
2013 Biodata
Certificate s
& Attestatio
n History of Leave
Part VI of Service Book contains / deals with ..
Services Account
2014 Biodata
Certificate s Details of
& Attestatio LTC/HBA
Part VII of Service Book contains / deals n etc History of Leave
with .. Services Account
2015
Certificate s Comment s
& Attestatio of Internal
Part VIII of Service Book contains / deals n History of Audit
with .. Services
2016 Biodata
Part X orders, Part XI orders and Part
XII orders are published in respect of which of
the following by Army units?
2017 Personnel Animals Vehicles Trees
% accumulated wealth of Employees
contribution is admissible subject to the
terms and conditions under NPS for the
prescribed
purposes?
2018 90 75 50 25
Paschim Bengal kis kshetra ke adhin
Paternity leave has to be availed One

2020 within from the date of delivery? 6 months 3 months 2 months month
Paternity leave if not availed, will Six

2021 lapse after of delivery? 15 days 3 months months Two years
A stipulation in a contract of sale with

reference to goods which are the
subject thereof may be ?
2022 Condition Warranty None a or b
Paternity leave is admissible for valid
adoption of a child below the age of
year (s)?
2023 3 1 2 4
Patients under observation in Military Subsisted Hospital Diet Special diet
Hospital are given ? on extras
2024 No diet
Pay accounts of Army Officers proceeding Embassy of PAO, Min.
abroad on courses of instructions are India of External
maintained by the concerned Affairs PCDA (O) PCDA New
? Pune Delhi
2025
Respectiv e Director of
dependen t Audit (P&T)
PAOs of Nearest PAO Nagpur PAO (ORs)
Pay Accounts of Army postal service units to Guards,
personnel are maintained by ?
them Kamptee
2026
Pay accounts of Officers serving in Indian IRLAs are
Embassies abroad other than UK are transferre d
maintained by PCDA (O) as usual for to
? all officers Embassies
2027 Nominally None

PCDA Naval Pay AAO
(Navy) Office (Navy) Vizag
Pay accounts of Sailors of Navy are NLAO Mumbai Mumbai
maintained by ? Vizag
2028
Pay Accounts Offices (ORs) in DAD are Regional Nearest IT & SDC, All the
functioning under ? PCsDA/Cs PCDA/CD A Secundera three
DA bad
2029
First As decided
working day by
of the Controllin g
Pay and allowances are payable ordinarily on Last working following Officer
the unless prescribed differently under day of the month
orders? month
30th of the
2030 month
Pay and allowances bills of contract Miscellan
employees employed in Defence units are eous
audited and paid by which section Stores section
of PCDA/CDA office? Pay section All the
section three
2031
Pay and Allowances in respect of Central Last First working Decided by Decided by
Government Employees for the month of working day day of GOI every PCDA/CD
March are payable on of April year A
? March
2032
A supervising officer can accept % below
MRP while carrying out auction
of MES stores
2033 10 20 30 60
Pay and Allowances of C&AG are Voted out Charged not paid
2034 consolidated fund of India of on to the out of None
Pay and allowances of Government servants Programm e Object of Scheme/A

shall be classified in accounts classificati ctivity
as part of the ? on
2035 Function
Pay and Allowances of IEs are paid out PCDA/CD A AO and
of GE Cash Assignment after pre audit by RAO/LAO
?
2036 AO Both
Pay and Allowances of Junior PAOs (ORs) Army H.Qrs
Commissioned Officers of Indian Army paid by PCDA (O) PCDA New
? Pune Delhi
2037
Cash Public Fund
Assignme nt Account
Pay and allowances of MES civilians are paid Imprest Account All the
through ? Account three
2038
Area
Accounts
Pay and allowances of Navy personnel are Naval Pay PCDA Offices
paid by ? Office (Navy) (Navy)
2039 NLAOs
Pay fixation of Industrial Employees is carried PCDA Any of the
out by ? Main Office three
2040 AO GE RAO/LAO
appointed as Probationer/apprentice
in another service or cadre is governed by
Rule of FR?
2041 22 I (a) 22 I (b) 22 (B) 23
to create a
post in the
same cadre
on a rate of
pay equal to
his pay
when
Pay of a Government servant shall not be so to initiate to appoint increased
increased as to exceed the pay sanctioned for disciplinar y
the person in
his post without the sanction of an authority proceedin
the post
competent gs
2042 None
Pay stages in the pay levels have been
2043 prescribed up to stages in 7th 25 30 40 50
Add 2000 Add 2000 Add 2000 Add 2000

to Debtors, to Purchases, to Debtors, to
Creditors Creditors and Sales and Purchases,
and Deduct Deduct 2000 Deduct Sales and
2000 from from 2000 from Deduct
Purchases, Debtors, Purchases, 2000 from
Sales Sales creditors Debtors,
A transaction of Purchase Rs. 2000/- is Creditors
recorded as Sales? What will be the
adjustment if noticed at the time preparation
of final Accounts?
2044
Pay structure under 7th CPC is defined Pay Pay
2045 as ? Pay Bands Pay Scales Matrix Grades
prescribed, rises by periodical increment from Presumpti Personal Pay Special Pay Time Scale
a minimum to a ve Pay of pay
maximum
2046
(ii) suboffice of CDA/PCDA (iii) all the three None of the
authority holding Cash assignment/Imprest above
2047 (i) and (ii) (i) and (iii)

Payment by MES to a Contractor of a bonus Next higher
outside the terms of his Contract requires the Engineer
sanction of Authority Next higher
? PCDA/CD A
CFA
2048 GOI
In fructuous
expenditu
Court Charged re
Payment made in satisfaction of court decree Expenditu Legal Expenditu
is known as? Expenditu re
re re
2049
Payment made in satisfaction of the award of
CAT should be treated as
Expenditure?
2050 Voted Charged Revenue Capital
Permanen t Temporar y Depot
Labour Bill Labour Bill Contingen t
Payment made on account of Hired Labour is Return Civil Hire
reflected in Transport
2051
Payment made to a Government servant from
the revenue of the Government for special
work is known Extra Duty
as Honorariu m Special Pay
Allowance
2052 Fee
AO (DAD)
Payment of all bills relating to salaries, TA/DA
MOD PCDA (BR) CGDA PCDA (R&D)
and Miscellaneous claims of personnel of
Ministry of Defence is done by (Civil) New Delhi office New Delhi
New Delhi
2053
Payment of bills for freight charges in respect PCDA Embarkati
of Imported Stores is made by Navy on
the ? PCDA New Mumbai PCDA (AF) Command
Delhi Dehrudun ant
2054
Prtyek varsh Hindi Diwas kab manaya
2055 jata hai ? 44453 44391 44361 44422
Prtyek varsh Hindi Diwas kab manaya

2056 jata hai ? 44453 44391 44361 44422
A Tribunal shall have, and exercise, the same None. No
jurisdiction, powers and authority in respect powers for
of contempt of itself as a ? contempt
District Supreme
2057 Court High Court Court
Payment of cash rewards in excess of Rs.
5000/- have to be submitted to
for orders?
2058 MOD MOD (Fin) GOI DGADS
Payments made in exceptional circumstances Emergeny Urgent Provisiona l None of
in anticipation of Payment Payment Payment these
sanctions or allotment are known as:
2059
Payments made in exceptional circumstances Emergenc y Provisiona l
in the absence of Sanction of Competent Payments payments
Financial Advance Special
Authority are known as Payments payments
2060
Officer by
Payments of refunds of cash receipts
whom it is Next
and recoveries cannot be made without the
approval of ? received/r higher officer
ecovered
2061 GOC in C PCDA/CD A

Government subject to recovery, with or Misc.
without interest, are treated as Payments
?
2062 Loans Advances Deposits
Payments to S&S Imprest holders is Stores Stores
2063 done by section of Regional Contract Audit M ORs
All the
CP ISA LP three
vouchers Vouchers Vouchers
2064 PBD vouchers are also known as ?
furnished by the Supplier in the
prescribed format within days from the
date of contract?
2065 30 60 90 180
PBG should remain valid for a period of
days beyond the date of completion of
contractual obligations,
including warranty
2066 60 90 120 180

dismissed from service if he does not
surrender or is not apprehended within
years from the date of his
absence?

A value used in a formula that does Cell
2068 not change is called a ? Constant address Variable Static
PCDA (N) Mumbai provides to the Cash Warrants for All the
commanding officers of ships Assignme money three
requiring money? nt
2069 Imprest
against PCDA (CC) Lucknow. CDA Code of
PCDA(NC) Jammu is 12. Exchange Code Heads
are: Originating - 00/082/21 and Responding
- 00/082/22. CDA Code of PCDA(CC)
Lucknow is 22. Exchange Code Heads are :
Originating 00/092/21 and Responding
00/092/22. In Part I of the DIDS an amount of
Rs. 35,000/- is appearing in Plus Receipt. Plus Receipt Minus Plus Charge Minus
Where does the amouont appear in Receipt Charge
against against
responding side and what will be the against against
00/092/2 00/082/2
2 00/092/2 2 00/082/2
2 2
2070
PCDA (WC) Chandigarh. CDA Code of PCDA
(SC), Pune is 04 Exchange Code Heads are:
Originating -00/074/21 and Responding -
00/074/22. CDA Code of PCDA (WC)
Chandigarh is 06. Exchange Code Heads are :
Originating 00/076/21 and Responding
00/076/22. In Part I of the DIDS an amount of
Rs. 45,000/- is appearing in Plus Charge. Minus Minus
Plus Receipt Receipt Plus Charge Charge
Where does the amouont appear in against against
responding side and what 00/074/2 against 00/076/2 against
will be the responding code head? 00/074/2 00/076/2
2 2
2 2
2071
PCDA/CDA cannot take up the audit of any Both
accounts which does not fall within the 'B&#
sphere of his duties without the sanction FADS/Secy 39; &
of??.. (Def/Fin) 'C&#
39;
2072 C&AG CGDA
PCDA/CDA need to exercise audit in
2073 respect of which of the following Capital Revenue Both None
Officers allotted funds, Monthly statements
showing the serial number of claims admitted
in audit through a monthly report except in Ordnance Medical All the
the case of units Depots three
?
2074 MES
PCDA/CDA will take up the audit of any
accounts which do not fall within the sphere
of his duties with the None of
concurrence of????. these
2075 MOD DGADS CGDA

PCsDA/CDA should submit to CGDA by
each year, a leave programme of
himself/herself for the next calendar year for 15th 30th 15th 31st
approval? November November December December
2076
PCsDA/CsDA bring to the notice of the Abnormall y unusually
allottees cases in which the trend of high low
expenditure is ?
2077 a or b None
PCsDA/CsDA have to return the draft para One month Three
within of receipt as far as months
possible to DGADS/C&AG?
2078 6 weeks 8 weeks
create and
edit formulas
containing
functions
format cells entered
containing assumptio copy all
numbers ns data cells
2079 Formula palette is used to ?

2080 Pension budget is prepared in 5 4 3 2
Pension cell is a sub section of in Administr Technical Ledger wing Accounts
PCDA (O) Pune ation Section Section
Section
2081
50% of the
average
emolume a or b a or b
nts 50% of the
whichever whichever
last pay
is less is more
drawn beneficial beneficial
Pension is payable @ to retiring
2082 government employee?
Pension/Leave salary sub section of PCDA (O) DAD staff on
is responsible for recovery of pension/leave Deputatio
salary contribution in Army n
case of ? Officers
2083 Both None

any of the
dispensari
es whether
they were
residing in
that city
Dispensari Dispensari or not
Dispensari es
es located es located
located in
in their last in their
their Home
station of Place of
Town
service Residence
Pensioners can get their names registered

2084 with CGHS dispensaries?
Pensions due to pensioners of Defence Authorize d
Services Civilians paid from DSE and the staff Public
of DAD is disbursed Treasury Sector All the
by? officer Banks three
2085 DPDOs
Pensions to pensioners of Defence Services Authorise d
Civilians paid from DSE and the staff of Public
Defence Accounts Treasury Sector All the
Department are disbursed by ? Officer Banks three
2086 DPDOs
10% to 2 % to %5 of 5% to 10%
20% of the the Contract of the
Contract value Contract None of the
value value above
2087 Performance security is usually:

Additional
Special
Period in excess of the maximum admissible Casual
Casual Regular Any of the
limit of special casual leave will be treated as Leave
Leave Leave three
?
2088
Period of allowed as qualifying for Ante-date
pension in the AMC and ADC shall not qualify of
for Gratuity? commissio
n Secondme nt
2089 Both None

How to select one hyperlink after
2090 another during a slide presentation ? ctrl + H Tab Ctrl + D Ctrl + K
Period of short term agreement six

2091 should not exceed ? 3 months months 9 months one year
Periodical Services Measurement Books are Respectiv e PCDA/CD A
maintained by ? user
units
2092 AO GE GE
Periodicity of Condemnation boards in Half
2093 consuming units is done Monthly Quarterly Yearly Yearly
issued if the government servant pays the

lumpsum equal to years subscription at
the time of
retirement?
2094 2 5 10 15
Subordinate Accounts Service Examination Defence PCDA/CD A
will be granted by the Secretary
?
2095 CGDA FADS
Fundamen
tal Rules in
Personal of DAD in matters of Pay and Civil Service all matters
Allowances are governed by Rules Both A & B
2096 None
Personal Pay equal to one increment for a period till
granted for passing the Hindi/Hindi next
Typewriting/Hindi 24 18 12 promotio
Stenography examination of HTS? months months months n
2097
at their choice stations, will be repatriated to
those stations (if so desired by them) to the
extent
administratively feasible.
2098 58 56 54 55
Persons and representative persons Nominal Personal Real None of the
like Aman, Ram and sons , ABC stores etc are account accounts accounts above
examples of -----
2099
Petition can not be filed by the employees in Pay &
CAT in respect of which Allowance
of the following? s
2100 Leave Posting None
If you press , the cell accepts your shift + None of
2101 typing as its contents ? Enter Alt + Enter enter These
Phase I of the e-ticketing system has 30.12.200 01.04.200 01.10.200 01.12.200

2102 been launched on ? 9 9 9 9
Physical stock verification of securities is done

once in every by officer
of stores section?
2103 Quarter Half year Year Two years
Physical stock verification of securities of
contractors is done by Store section
in the month of every year?
2104 April March December January
Physical verification of actual area of land Six months three
held by a unit is done by Board of months
Officers once in
2105 a year a month
Physical verification of trees is carried
2106 out once in by Army units? year Half year Two years five years
are entitled to double the rate of TPTA

subject to a minimum of Rs. + DA per
month
2107 1800 2250 2500 3600
Advance of Advance of
Pay is not pay can be
admissible drawn at the
in Mutual new station
Transfer when
cases transferre
d
Pick out the correct statement out of the

2108 following Both None
the following: - 1. Calling for tenders is not
necessary while purchasing the articles
produced by Jail or Forest departments at
same rate as Market price.2. Contract can be
entered into with a Minor.3. Sanction of next
higher CFA is required to enhance contract
rates. 4. Comparative All the four
Statement of Tenders is prepared by correct
1, 2 are 3, 4 are 1,3 are

2109 correct correct correct
Pick out the odd item from the following Standard Divisional Special T & Schedule B
Schedule of Stock P stores
Rates
2110
Made good
by
subseque nt
underdra
wal
Pick out the wrong answer. Over issue of written off by All the
2111 diets in MH should be paid for CFA three
To open an existing workbook, click
2112 the Open button on the toolbar ? Standard Insert View data
Imprest
Account of
a month is
required to
be
dispatche d
by the
Imprest
holder on
the first
working day Even if, there
of the next is no
month transactio n,
Imprest
Holder has to
send his
account
Pick out the wrong statement from the

Pick the odd item out from the Class I Class II Class V Class IX
2114 following with reference to PAOs voucher voucher voucher voucher
Pick the odd man out from the following? CDA CDA
CDA (PD) (Army) (Funds)
Meerut Meerut Meerut
2115 None
Pick the odd officer among the following with AO
reference to duties & functions Embarkati on
H.Qrs
2116 AO GE AO DGNP LAO

Pick the odd one out among the
following as far as Pension Budget of Defence
is concerned?
2117 DAD BRO MES None
Pick the Odd one out among the HDFC
2118 following? Axis bank Yes Bank Bank ICICI Bank
Pick the odd one out from the following Presenting Defence Inquiry
Officer Assistant Officer
2119 Censure
Jt. CDA (AF)
Nagpur
Pick the odd one out from the following? PCDA (AF) CDA (AF) AFCAO
Dehrudun Delhi New Delhi
2120
Pick the odd one out i.e. Pay level with
reference to different posts carrying same pay
level in DAD?
2121 5 9 10 13
Pick the odd one out i.e. pay level with
2122 reference to Recrutiment in DAD? 2 5 8 9
what term describes a background None of

2123 that appears as a grainy, non smooth Texture Gradient Pattern these
Pick the odd one out in respect of PAOs in EME GREF AMC
DAD? Secundera Pune Lucknow
bad
2124 BEG Pune
Pick the odd one out of the following PCDA/CD Area
with reference to Audit carried out by DAD? A Main Accounts
Office Office
2125 LAO/RAO None
Earned Half Pay Maternity Casual
2126 Pick the odd one out of the following? Leave Leave leave Leave
Punching Schedule III Constructi

Medium on
Accounts
2127 Pick the odd one out of the following? Cash Book
Pick the odd one out with reference to Indirect Indirect Indirect
elementwise classification of overheads? Material Expenses Labour
2128 None
Pick the odd one out with reference to
2129 GST Rates? 0.02 0.12 0.18 0.28
Pick the odd one out with reference to Premium Group Bonus Differenti al Payment by
incentive schemes for labour? Bonus Plans piece Result
cheme rate
2130
Pick the odd one out with reference to the Promotio n Adhoc MACP
option to get pay fixed? Promotio Upgradati
n on
2131 None
Non Payment
Certificate
Indemnity
IAF CDA 13 bond Schedule III
2132 Pick the odd one out?

IAF CDA IAF CDA IAF CDA
2133 Pick the odd one out? 336 338 A 13 None
Which among following is associated Spreadshe Presentati
2134 with excel ? Graphics Slide et on
Major Audit Local audit- Sanction

Minor Audit Central Audit audit
Expenditu Pre audit -
re Audit Post audit

Pen Picture Numerical self-
Grading appraisal
2136 Pick the odd one out? None

Non Payment
Certificate
Indemnity
IAF CDA 13 Schedule III
bond


re Audit Post audit

Grading appraisal

re Audit Post audit

Non Payment
Certificate
Indemnity
IAF CDA 13 Schedule III
bond

Bills Bills Payable

Receivabl e
2144 Pick the odd one out? Debtors Assets

Which file format can be added to a All of
2145 PowerPoint show ? .gif .jpg .wav these
2146 Pick the odd one out? Rent Fees Wages Cash
2147 Pick the odd one out? Machinery Furniture Buildings Goodwill
Furniture
2148 Pick the odd one out? Ram A/c Salim A/c A/c None
Personal Nominal
2149 Pick the odd one out? A/c Real A/c A/c None
Closing Bills Sundry Bills Payable

stock receivable Debtors

Overhead
2151 Pick the odd one out? Material Labour Expenses s
Pick up the odd item out of the Baby Schedule

2152 following USR Indent of credit None
Placed an indent with XYZ co. ltd for

2153 goods. Which account will be debited? XYZ Purchases Sales None
2154 POL stock ledger is maintained in ??.. IAFZ 2108 IAFZ 2109 IAFZ 2019 IAFZ 2910
POSIN DOII is published by which of the Unit where Unit from

following agencies in respect of PBOR when individual which
transferred from one unit Record Depot reported posted
to another? Office Battalion out
2155
A. Construction of Building, Purchase of
vehicle are examples of Revenue Expenditure
B. Purchase of Medicine, Salary of staff are
exaples of Capital Expenditure. Which of the A is True B is True and Both A and Both A and
above and B is
A is False B are True B are false
statements are True? False
2156
Post audit of ECHS polyclinics Accounts is ECHS cell of
done by ? Main
Office
2157 LAO Both None
Post Audit section is found in which of All the
the following Controllers/Principal Controllers PCDA (P) PCDA (SC) CDA three
office? Allahabad Pune Chennai
2158
Post-audit of muster rolls and pre- audit of AAO PCDA Naval Pay
miscellaneous claims of Industrial personnel (Navy) Vizag (Navy) Office,
of naval Mumbai Mumbai NLAO
establishment at Vizag is done by? vizag
2159
Power (expenses) when given in trial balance, Profit and Trading Balance Any of the
it will be posted in of loss Account Sheet three
2160
Ministries / Departments to relax the time
limit for submission of final claim with
concurrence of Financial Advisor. The relaxed
time limit is for 12
submission of final claim when Months
advance is drawn.
2161 3 Months 6 Months 9 Months

Officers of the rank of Addl CDA/Jt. CDA PCDA/CD A Jt. CGDA (AN) Addl. CGDA
including Probationary officers, is
vested in ?
2162 CGDA
Officers of the rank of Addl CDA/Jt. PCDA/CD A Jt. CGDA (AN) Addl. CGDA
CDA including Probationary officers, is vested
in ?
2163 CGDA
Concened
Ministry with
concurren ce
of Financial
Advisor
Power to relax any rule under VII CPC Pay,
that causes undue hardship in a particular
case is vested with ?
Concerne d Ministry of
2164 Ministry Finance President
drawn clipart,
objects, drawn art,
title, text, shapes visual any of the
graphs above
2165 PowerPoint slides can have

Powers of AGE (I) to place supply
2166 order for local purchase of stores is up 1.5 lakhs 75000/- 50000/- 80000/-
Sangh ki Rajbhasha ka sambandh

2167 samvidhan ke kis bhag se hai ? 17 21 12 8
Sangh ki Rajbhasha ka sambandh

2168 samvidhan ke kis bhag se hai ? 17 21 12 8

exaples of Capital Expenditure. Which of the B is True
A is True and and A is Both A and
above B is False B are True
2169 NULL
Powers of Area Commander (with & without
IFA concurrence) to accord admin approval in
respect of special
works are up to & lakhs?
2170 75 & 20 30 & 7 15 & 3.75 8 & 0.75

Punching Medium on account of rectification
of errors is up to Rs.
?
2171 25 lakhs 50 lakhs 1 crore 5 crore
payments cannot be delegated by PCDA/CDA Addl. Group All the
to which of the following CDA/Jt. officers three
officers? CDA (IDAS)
2172 SAO/AO
Central Independ
Controllin g ent Area
Powers of re-appropriation are exercised by Authoritie Command Headquart All the
which of the following? s Headquart ers three
ers
2173
Powers of re-appropriation between different Command Armed Ministry of Governme
minor heads under a major H.Qrs Forces Defence nt of India
head are exercised by the ? H.Qrs.
2174
Pr. Controllers /Controllers should not None of
address ??? direct except on routine these
matters.
2175 C&AG CGA Both
Pr. Controllers /Controllers should not None of
2176 address direct except on routine C&AG CGA Both these
Pr. Controllers/Controllers should not

address direct except on routine
matters?
2177 CGA C&AG None Both
Preferably, performance security is payable
by the supplier at the rate of
% of the contract value
2178 2 5 10 20
Prefix 77 is used for transactions? Previous Charged Pre
years Expenditu partition
re
2179 DIDS
exaples of Capital Expenditure. Which of the A is True B is True and Both A and Both A and
above and B is
A is False B are True B are false
2180
Previous Contingen Charged
years cy fund of expenditu
Prefix 99 is used for which of the following transactio India re
payments? ns
2181 DIDS
JCOs, ORs personnel
for whom whose leave
additional starts/end s
leave is on crossing
granted for specified
this purpose borders
Prefixing and suffixing of holidays to leave for
Army personnel is allowed except in case of
?
2182 None Both

Prepaid expenses will appear on
Represent
ative
Prepaid expenses, outstanding expenses etc. Personal Personal
Nominal A/cs A/cs
are known as ? A/cs
2184 Real A/cs

from Insurance Insurance Insurance
Insurance and post the and post and post
and post amount on the amount the amount
the amount assets on liabilities on asssetss
Prepaid insurance when given in adjustment, on liabilities side side side
what action would you suggest while side
preparing final
accounts?
2185
Preparation of Approximate Estimate
2186 is not required for works costing up to 10000 20000 25000 50000
works may be dispensed with in the case of

works estimated to cost less
than Rs. ?
2187 10000 20000 50000 100000
Loss not
due to
theft, fraud
Preparation of Loss statements and sanction or gross Losses
by CFA are not necessary in which of the neglect caused by
following cases? Enemy action
2188 Both None

Preparation of pension papers is
2189 initiated in advance by the 3 months 6 months 1 year 2 years
Preparation of schedule of works may

be dispensed with in the case of works
estimated to cost less than Rs.
2190 10000 20000 25000 50000
reparation of damage caused by calamities
such as flood, fire, earthquake, enemy action
should be charged to Capital account B.
Expenditure on account of reparation of
damage caused by calamities such as flood,
fire, earthquake, enemy action should be
charged to Revenue account. C. Expenditure
on account of reparation of damage caused
by calamities such as flood, fire, earthquake,
enemy action should be charged to Capital
account or
Revenue Account according to
All
statement s
2191 A is true B is True C is True are false
Prescription issued by AMA/Specialist for One month three
tests is valid for unless other months
wise specified?
Shall not a
member of
either House
of Parliamen
t, Legislatur
be eligible e Shall not
for re- hold any
election to other office
that office of profit
All the
2193 Presdent of India shall ? three
Present two year and four blocks for 2019-20, 2020-21, 2019-20, 2020-21,
2194 LTC are 2017-20 2020-23 2019-22 2018-21
Pay Regional
Accounts Controller s
Presently Project Samarth is being used in Offices Office None of
which office ? these
2195 PCDAO
originating DIDS till the finality of the Audit Accounts
case is the primary responsibility of the Section Section CDA
? Meerut
2196 Both a, b
members of members of
both the State
Houses of Legislative
Parliamen t Assemblie s
President of India is elected by members of
electoral college consisting of ?
2197 Both None

President of India takes oath in the presence Chief Vice Prime Lok Sabha
of ? Justie of President Minister Speaker
India
2198
Previous and future correspondences
2199 in a file are linked through a system P linking F linking T linking S linking
Previous qualifying service is

2200 mentioned in Part of Service I II III IV
Price Variation Clause can be provided

only in long-term contracts, where the 18 12
delivery period extends beyond ? months months
2201 2 years 6 months
reparation of damage caused by calamities
such as flood, fire, earthquake, enemy action
should be charged to Capital account B.
Expenditure on account of reparation of
damage caused by calamities such as flood,
fire, earthquake, enemy action should be
charged to Revenue account. C. Expenditure
on account of reparation of damage caused
by calamities such as flood, fire, earthquake,
enemy action should be charged to Capital
account or
Revenue Account according to
2202 NULL A is true B is True C is True

Price Variation Clause can not be Medium- Short- Both B
2203 provided in contracts? long-term term term and C
Pricing of loss statements in respect of ASC PCDA/CD A ASC

stores lost in a unit is done by Records
Office
2204 LAO Executive
Remount
and
Pricing of loss statements in respect of Veterinary
Medical and veterinary stores lost in a unit is stores
done by depot
2205 Executive LAO/CDA Both a, b

Primary distribution of overheads Apportion
involves of different items of ment
overheads to the the Departments?
2206 Allocation Both None
Prime Cost + Factory Overheads + Prime Cost Cost of Works Cost Cost of
Administrative Overheads is known as Productio Sales
in Cost Sheet? n
2207
Prime Cost + Factory Ovrheads is known as Prime Cost Cost of Works Cost Cost of
in Cost Sheet? Productio Sales
n
2208
Vice Lok Sabha All the
Prime Minister shall be appointed by President Speaker three
?
2209 President
a case where
full
particulars
are not
Principal Controllers/Controllers will not give given
any audit decision on a Hypotheti
cal case
?
2210 Both None

Prior approval of is necessary for Army Head
disposing off unserviceable containers of POL Quarters
locally where large surplus Governme nt
stock exists in POL Depot? PCDA/CD A
of India
2211 GOC in C
departme
ntal enquiry
ordered by
authoritie s
sub
ordinate to
before an the
Prior sanction of the Government is not authority Governme
required to given evidence by a Government appointed nt
employee in which of the following Enquiry by the
cases? Governme
nt
Judicial All the

2212 Enquiry three
A. Revenue Heads comprises of 2 sections B. A is True B is True and Both A and Both A and
Capital Heads comprises of 3 sections. and B is A is False B are True B are false
Whether the above False
statements are true or false?
2213
In case Works
standard involving
Prior scrutiny of CA by CDA office is forms are Special works
compulsory in which of the following cases? not used
2214 Both none

Priority Procurement Plan was
2215 introduced in . DFP 2002 DFP 2006 DFP1996 DFP 2016
Pro rata rates or proportional rates are Stock Book Market Schedule
treated as by MES and will Rates Rates Rates
be rounded off to the nearest paisa?
2216 Star Rates
Proceedings of Court of Inquiry has to
2217 be completed within days. 30 days 45 days 60 days 90 days
taken, raw materials used therein or the

intermediate or finished products, bye
products, wastes or effluents thereof would
Cause material impairment to the health of
the persons engaged in or connected
therewith is defined as
Process as per Factories Act? Dangerou s Abandone d
2218 Hazardous Risky

Processing for closing of accounts for the
month will be started by DDP centre of PAO _
days before the date
of uploading the entitlement?
2219 three two four five

Procurement can be made without quotation
if the cost of the item is
below Rs
2220 10000 15000 20000 25000
Procurement of medical equipment Only
2221 under heads is governed by Revenue Capital Both a & b specified
Military Farm
latest
audited
Current actual
Produce from soldiers gardens when obtained productio
local Highest of Lowest of
by ASC, which of the following rates will be n rate
contract two two
paid for such produce?
rate
2222
Production Account of ASC Bakery is prepared Half Yearly
and submitted to PCDA/CDA
on basis?
independent computers attached to All of the
one another through communication media. above
2224 Internet E mail Network

be waived for absence on sickness while
granting EL for not exceeding
days
2225 1 day 2 days 3 days 10 days
Economic
Ordering
Profit divided by P/V Ratio is called Quantity Margin of BEP
Break Even
? Safety (Sales)
2226
Profit is calculated as a % of
2227 Price if otherwise not mentioned? Cost Price Sales Price a or b None
Proforma dropping is done by the CGDA office Defence

EDP for certain transactions by operating Proforma
? Dummy Account
Journal Entry
DIDS
2228 None
Pay Regional virtual
Accounts Controller s Preferred
Offices Office Network
2229 Project Tulip is used in which office ? PCDAO

Project Vishwak is used in AOGE office for passing of passing of a and b None of
RAR Final Bill both these
2230
Pension Pension Pension Pension
Disbursem Informatio n Calculatio n uploading
ent Module Module Module
Module
2231 Project Ashraya is

For For For
Generatio n Generatio n Generatio n
of Rent Bills of Rent Bills of Rent Bills
of Defence Defence Civilians
Personal Civilians
All of these
2232 Project Bhawan can be used

2233 Project Bhawan is used in which office AOGE AAO BSO PAO PCDAO
Project Dolphin has been prepare on WINDOW
2234 which Operating System LINUX UNIX FEDORA S
Non
Availabilit y
certificate
is required to be taken in respect of CP items
Permissio n
before resorting to LP
2235 Approval Sanction

Pay Regional
Accounts Controller s
Project Dolphin is used in which office Offices Office
?
2236 PCDAO IFA

Project Expenditure Card is one of the Head
auditable documents prescribed for Quarters
? formation DRDO Cantonme
s units nt Boards
2237 NCC units

PRAN
generatio n
GPF NPS Module None of
module module these
2238 Project Nidhi is used in which office ?

Pre Audit of
Pay and
Allowance
s, Medical
Bills and TA
DA
Pre Audit of Claims of
Calculatio n Medical Bills Air Force
of Pay and and TA DA Personnel
allowance s
Claims of Air
of Air Force
Force
Personnel
Personnel
None Of
2239 Project Pawan is used in CDA (Air Force) for these
Pay Regional
Accounts Controller
Offices s
2240 Project Tulip has been developed for PCDA (O) PCFA
Generatio n
of Punching
Pre Audit of Pre Audit of Medium
All of these
bills RAR
2241 Project Vishwak can be used for

Project Vishwak deals with work done All the
2242 by ? AAO BSO AO GE RAO/LAO three
consideration or part of the consideration for

each other are called
promises as per Indian Cntract
Act?
2243 Mutual Reciprocal Agreed Exclusive

Promises which form the consideration or Reciprocal Reciprocal
part of the consideration for each other are Arrangem Adjustme
called ents Reciprocal nts Reciprocal
? Promises Offers
2244
Promotion In-situ shall be resorted to for a
maximum period of , within which the
officer promoted will be 24 12
posted to a suitable appointment? months months

. is the record of the progress of the case Daily Daily Order Speaking Final order
handled by the IO during a day. Descriptio Sheet order
n sheet
2246
Promotions/up-gradations granted to those differently
grades, which carry the same grade pay in VI by different
CPC will be dealt case depts
under MACPS? by case
2247 Counted Ignored

Approxim Costed
ate Schedule of
Proposals for minor works in MES will be Indication Estimates works
Rough cost
supported by ? cost
2248
issued will be valid for from the date of Valid for
issue unless cancelled earlier only one
by the CFA? time
2249 2 years One Year 6 months
Protection and the Protect Sheet
2250 options can be selected from ? Tools Data Formulas Insert
remaining unclaimed for will be six months 12
transferred to unclaimed provident months
funds head?
2251 2 years 3 years
Balances
noticed in
Provisional CML of the Field Imprest the surprise audit report
sanctioned for first time, is reviewed based on checks
of PAO
the ?
2252 Both None

Provisional payments should not be released Sanction of
by PCDA/CDA when there is lack of appropriat
e CFA document
ation
2253 Funds authority

Provisioning involves forecasting of future previuos firms
requirements on the basis of procurem delivery
ent schedule
2254 past usage none
Provisions of Defence Audit Code related to Contracts Contracts

Contracts are not applicable to which of the concluded concluded by
following Contracts? by Army MES
2255 Both None

Provisions of RMES are not applicable to Authorize d Special Operation Deposit
which of the following works? works Works al Works works
2256
. From service which shall not be a Compulso
disqualification for future employment. ry
Retiremen
Suspensio n t
2257 Dismissal Removal

Prurchase Committee has to be 25001 to 25000 to 25001 to 25000 to
constituted for Market survey when the value 2.5 lakhs 2.5 lakhs 3 lakhs 3 lakhs
of stores is
2258
Public Account of India covers the following Sectors A, B Sectors A, B Sectors A to Sectors I to
sectors of Government and C F M
Accounts?
2259
Public Accounts Committee of
2260 Parliament consists of MPs 22 25 27 15
Public Fund Account can be opened by Army Any SBI or its

officer i/c in which of the Nationaliz subsidary
following banks? ed
2261 a or b None
No. of
personnel
dependen t
on Account No. of units
in station
Public Fund Accounts of Air Force are

2262 generally maintained on basis? Unit Station
Public fund cash book maintained by army PCDA Quarterly All the
unit is inspected by ? Main Office audit three
boards
2263 LAO/RAO
Punching Media data is sent to H.Qrs. Fortnightl
2264 Office by the EDP centres on basis Monthly y Weekly Daily
Punching media or amendment to PM is Up to 25th Till last day Till 3rd of

accepted for inclusion in that months account of the of the month the
? month following
month
2265 None
compilation in DAD. In the Civil Accounts Compilati on Compilati
Manual one will find such document with a Medium on voucher
different Journal Compilati
nommenlature i.e. ? Entry on sheet
2266
Punching Medium prepared by AO GE Constructi Financial
falls under which of the following Accounts? on Accounts Accounts
2267 Both None

A record of
adverse
entry in the
confidenti al
record
A formal
Imposition of All of the
punishme penalty above
nt
2268 Censure means

Punjab rajya, Rajbhasha ki dristhi se
2269 kis kshetr mein aata hai ? K Kh G Gh
Purchase and installation of static Ordinary Special Maintena

plant, machinery & equipment is treated as Repairs Repairs nce
work by MES?
2270 Original
Purchase Committee is constituted for 25001-2.5 1-2.5
procurement when the financial value of Lakhs Lakhs
goods purchased is Rs. ?
2271 Both None
general from Annual Training Grant when the
unit has grant also at
their disposal?
2272 I&M ACG Library SAG
Purchase of goods and services up to the
value of Rs. only on each occasion may
be made without inviting quotations or bids
on the basis
of a certificate to be recorded by CFA?
2273 10000 15000 25000 50000
Purchase of goods up to value on each
occasion may be made without inviting
quotations or bids on the basis of a certificate
to be recorded by the
CFA in terms of GFR?
2274 Rs. 15000 Rs. 20000 Rs. 25000 Rs. 30000
Purchase of Motor car should be One month Two months
made within of the date on which the
advance is drawn by Army Officer?
2275 45 days One year
Purchase up to Rs. can be
2276 resorted to with out quotation? 5000 25000 15000 10000
To issue To convey To issue

instructio ns the decision clarificatio n
to sections of senior on a specific
of Main authoritie s matter to
Office and like CGDA/PC establish
sub DA/CDA uniformity
offices. etc. .
All the
2277 Purpose of Circular is above
Colonel and
above level
Qualification Grant is not admissible to
officers?
2278 AMC/ADC Both None

Which command is used to set
2279 terminal IO characteristic? tty ctty ptty stty
Which command is used to set

2280 terminal IO characteristic? tty ctty ptty stty
Sansdiye Rajbhasha smiti mein

2281 Rajsabha ke kitne sadshya hote hain? 12 15 20 10
Sansdiye Rajbhasha smiti mein

2282 Rajsabha ke kitne sadshya hote hain? 12 15 20 10
Pairing means bringing together two different None of the
documents which are supposed to be: units Above
2283
Qualification pay claims and Technical Recurring Non Unit Miscellan
Allowances claims fall the under the category nature recurring allowance s eous claims
of claims? nature claims
2284
Qualifying service of a DAD employee is 5 years
verified and certified on which of the before
following occasions? 25 years of retiremen whichever
service t is less
2285 Both
Quality of Goods means as per sale of State of Condition of
goods act? Goods Goods
2286 None Both

Quarterly E-TDS returns are filed by Administr
section of PCDA (O) for compilation ation
of Tax Deducted at Source in respect of Army LW Co-ord Records Accounts Section
Officers? (AT) Section Section
2287
Quarters will be reserved for who among the Brigade All the
following officers? Command three
er
2288 GOC in C GOC Area
2289 Question Option A Option B Option C Option D
Questions on interpretation of GOI orders Their next Nearest
involving financial matter in the first instance higher Test Audit
shall be referred by local authorities to ? authoritie s authoritie s
PCDA/CD A
2290 MOD
Questions raised by unit commanders with
regard to the correctness of the debit
balances should be finally settled
within by PAOs?
2291 6 weeks 4 weeks 2 weeks one week

Railway Warrants and Concessions vouchers Book
are also directly booked by the PCDA (Travel) adjustmen
on e-ticketing portal t
on basis?
2292 Cash Both None

2293 Rajbhasha aayog kab gathan kab hua 20247 20277 20582 20250
Skeleton List means the list with which Inspecting Main office Formation
vouchers are forwarded by the issuing depots Authoritie s of PCDA/CD Command
to: A ers
2294 LAOs
Rajbhasha adhiniyam 1963 ka
2295 sanshodhan kab hua ? 1967 1968 1965 1964
Rajbhasha Adhiniyam 1963 ki dhara 6 Jammu &

2296 evam 7 kis rajya mein lagu nahi hota Delhi Nagaland Manipur Kashmir
Rajbhasha Adhiniyam ka sanshodahn

2297 kab hua? 1967 1968 1965 1964
2298 Rajbhasha Adhiniyam kab parit hua ? 22776 23141 23111 23202
Manav
Sansadha n
Rajbhasha ka varshik karykram kaun taiyar Grih Raksha vikash Inme se koi
karta hai ? Mantralay Mantralay Mantralay nahi
2299
Rajbhasha pryojan ke liye desh ko
2300 kitne kshetron mein bata gaya hai ? 1 2 3 4
RAO gets inputs in the form of PCDA/CD

2301 documents/vouchers from for A AO GE Both None
Local Audit
of Store
RAO is personally responsible for Accounts Cash
? Inspection
2302 Both None

RAO need not verify which of the following Constructi on
documents in general? Accounts
2303 IE Pay Bills MER None

Cash Public Fund
Assignme nt Account
RAO/LAO is responsible to carry out audit of Cash book Imprest Cash Cash Book Both (b) &
which of the following Cash Books during his Book (c)
visit to GE office?
2304
the end of every financial year is
prepared only for head-wise details
2305 Major Sub Major Minor Sub
DA is not is
Is different
Is same as for paid to determine d
from civilians Army by MOD
civilians
officers separately
2306 Rate of Dearness Allowance for Army Officers

Rates in respect of Articles purchased locally PCDA/CD A
and those supplied by bakeries MOD
are published by ? (Fin.)
2307 CGDA LAO
of accepting officer are either abnormally high Fabricated False Rates Freak Rates
or abnormally low are Rates
known as ?
2308 Foul Rates
Rates of Free issues of ASC supply purchased PCDA/CD A Station
locally are published by Command er
?
2309 GOC in C CGDA
and cannot be determinate proportionately Freak Rates Special Rates Schedule
from the contract Rates
rates are known as ?
2310 Star Rates
Rates which cannot be assessed from SSR, but Pro-Rata Market All the
deduced from other rates in Rates Rates three
SSR are known as
2311 Star Rates
Rates which cannot be assessed from SSR, Pro-Rata Market All the
deduced from Contract rates on Rates Rates three
pro rata basis are known as
2312 Star Rates
2313 Ration Accounts is maintained in ?? IAFZ 3033 IAFZ 3303 IAFZ 3330 IAFZ 3333
2314 Ration Accounts is maintained in IAFZ 3033 IAFZ 3303 IAFZ 3330 IAFZ 3333
Ration Allowance (cash in lieu of free rations) Special Casual leave

is not payable to Army officers under which of casual leave in same
the following Furlough station Sick leave
circumstances? leave on full pay
2315
User Charges is a component of Tax Non Tax
2316 as defined in GFR? Revenue Revenue Both None
Ration Allowance in cash is admissible during Study Leave Special All the
which of the following periods in Casual three
in respect of Army Officers? India Leave
2317 Furlough
Regional LAO Executive
Controller Supply Authoritie
Ration Money claims of Army Officers are s Depot s
passed by
2318 PCDA (O)

Ration Returns are prepared and
2319 closed on basis ? Half yearly Monthly Weekly Daily
2320 Ration Returns are prepared by units Daily Weekly Monthly Quarterly
2321 Ration Returns is maintained in ??.. IAFZ 1591 IAFZ 1519 IAFZ 1951 IAFZ 1159
PCDA (BR) CDA (IDS) PCDA (AF) PCDA New

RCPO cell will be found in which office?
New Delhi New Delhi Dehradun Delhi
2322
Debtors Debtors from Debtors
from whom whom part from whom
payment payment is full
not expected payment is
expected expected
Net Debtors
2323 RDD is created for Debtors?

From One iii. To meet
Grant or expenditu
appropriat re On new
ion for service or
charged new
expenditu re instrumen t
to another of service
Grant or not
appropriat contempla
ion for ted in the
charged budget as
expenditu approved
From Funds re by the
provided parliamen
from Voted t
expenditu
re to
charged
expenditu
re and
vice versa
None of the
2324 Re appropriation can be done : above
One
primary unit
of
appropriat
Central Any State ion to
Re appropriation means the transfer of funds
Govt. to any Govt. to another
from?
State Govt. Central Govt such unit
2325 All
Re appropriation of building involving Command CE PCDA/CD A Governme
increase in scale or introducing a new practice nt of India
require the sanction of
2326 GE
Receipted Office copy
copy of of consignor
A copy of the issue voucher prepared by Copy of consignee Consignor
issuing depot is ? consignee LAO copy
2327
Re appropriation of buildings involving Chief Governme
increase in scales requires sanction of Engineer nt of India
?
2328 E in C GOC in C
Re appropriation of funds is Expenditu All the
2329 permissible between heads? re Receipts RDR three
Re-appropriation between different PCDA/CD All the

2330 Minor heads can be made by ? MOD GOI A three
Re-appropriation of funds in cases in which Chief of

more than one Principal -Staff Officer is service
concerned will be made by concerned
?
2331 MOD MOD (Fin) GOI

Transfer of Transfer of
funds from funds from
one office one budget
to head to Cut in
another another allotment
of funds
2332 Reappropriation of funds means ? None

Rearrange the following in chronological
order. 1. Supply order 2.
Quotation 3. Receipt Voucher 4. Bill
2333 2314 1234 2134 2143
Rearranging of data in a sequence is
2334 called Editing Processing Sorting Updating
CDA in
whose area
Receipts and expenditure pertaining to Air the work is
Force executed by Public Works Department, PCDA (AF) carried CDA (AF) Jt. CDA (AF)
will be passed on by the concerned Civil AG to Dehradun out New Delhi Nagpur
?
2335
Receipts and Expenditure pertaining to DAD
have been transferred from Defence Service
Estimates to Civil 01.04.197 01.04.197 01.10.197 01.10.199
Estimates w.e.f. ? 1 6 6 3
2336
Receipts and Payments which cannot, in the
absence of full particulars, be allocated to any
head of account will Any of the
be compiled to the Head ? three
2337 Deposits Suspense Advances

Serious Losses Railway
Irregulariti awaiting claims
es in r/o Regularisa outstandi
AAC contains all important ites such as???. Store tion ng All of these
Accounts
2338
Receipts and payments which cannot, in the
absence of further information or orders, be
allocated to any head of account, and where
the heads to which the transactions are likely
to be adjusted are not known, will be taken
to the Head ? Any of the
three
2339 Advances Deposits Suspense

Receipts are audited from to Ledger to Voucher to
Voucher Ledger
2340 Both ways None
Received Rs. 2000 in cash and Rs. 3000 by Cash debit Cash credit Cash credit Cash debit
cheque from Shyam. What will be entry in side and side and side and side and
cash book with cash, bank Bank bank bank debit
Discount and Bank column? credit side debit side credit side side
2341
Reconciliation of balances under the suspense Central Disbursem All the
head 00/018/65 is the duty Control ent three
of section of PAO?
2342 Imprest
Record of Verification of service is
2343 found in Part of Service Book. III IV V VIII
Recoveries effected after the close of the deduction of
accounts of the year in which the expenditure expenditu
was incurred, should be re Any one of
compiled as ? a/b
2344 Revenue Capital

Reduction of decided by decided by
expenditu re PCDA/CD A Station
Recoveries made from Cantonment Boards in Command
respect of bulk supplies by MES shall be er
classified as ?
2345 Receipts
Recoveries of expenditure for services Reduction of Refund of
rendered to non-Government parties shall in Expenditu bonafide
all cases be classified as re receipt
of the Government?
2346 Receipts None

Recoveries of over-payments shall be credited Reduction in
as irrespective of the year in which Expenditu
such recoveries are Revenue re Capital
effected? Receipts Receipts
2347 None
Recovery of advances paid by audit sections is Register of
watched through the medium of ? Advances
Demand Debt Head All the
Register Register three
2348
AAC is centrally minitored by ?section in Accounts Admin
PCDA/CDA office in respect of MES Section Section
transactions/expenditure.
2349 IA Section E Section
of best
Acceptabl e
indigenou s
substitute
Recovery of barrack damages in r/o imported
Fixed by AO Fixed by
article where procurement cost cannot be Fixed by GE
GE PCDA/RA O
ascertained is done at a rate
2350
Recovery of contribution towards PCDA (P) Bank/DPD O PCDA Any of the
ECHS will be done by from Gratuity? Allahabad etc. (O)/PAO three
Ors
2351
before of retirement on superannuation of a Two
Government 12 months
Employee? months
Recovery of Rent & allied charges in respect
of MES civilians and Ind.
Employees is reflected in AAC report AOGE/ AAO
under whose responsibility? BSO
2353 MES DAD LAO/RAO

Partly DR,
Partly
Direct Promotio
Recruitment to IDAS is carried through Departme n
Recruitme Promotio n
? ntal Exam
nt (DR)
2354
sidings will be adjusted by after All the
the vouchers have been reviewed by CWE? three
2355 GE DAD DGADS

will be adjusted by DAD after the vouchers Railway All the
have been reviewed by Accounts three
concerned? Officer
2356 CWE AO GE
reduction any one of Unforesee n
of Receipts the two a,b Expenditu
Refunds of Revenue shall as a General rule, be Expenditu re
taken as ? re
2357
deposited
(Fixed) with
Nationalis ed
invested in Banks
securities
Regimental funds of units and formation HQ

2358 may be ? None Both
Regional Training Centre (Southern Region) is Secundera
located in which of the bad
following stations?
2359 Bengaluru Chennai Pune
AAC is centrally minitored by ?section Accounts Admin
in PCDA/CDA office in respect of non- MES Section Section
transactions.
Register of Measurement book is maintained Sub Division
in which of the following of
offices? GE
2361 AAO BSO GE AO GE
double the
normal rates
prescribed Rates of
Reimbursement of Children Education Normal Rates
actual
Allowance for disabled children of Army rates approved
expenditu
officers shall be payable at prescribed by GOC in C
re
2362
Rejections under electronic payments are
compiled to which of the following 00/020/8 00/020/9 93/020/9 00/020/9
suspense heads? 1 6 1 1
2363
Remember the following points while A is correct B is correct C is correct All are
drafting: A. Identify Sender B. Adopt correct
right form C. Visualise response
2364
for performing a special work of occasional in Honorariu Special Pay Special
character is known as m Increment
?
2365 Fee
Renewals, replacements, alterations and Maintena Beyond
improvements beyond the prescribed nce services Economic
monetary limits of ordinary Special Repairs
repairs are treated as by MES Special works
Repairs
2366
Credit Side of Liabilities of Assets of
P&L A/c Balance Balance
Rent Received in advance if given trial Debit side Sheet Sheet
balance, will be posted on ? of P&L A/c
2367
class
decided by
PCDA/CD
A and not
Rental ceilings for hiring of accommodation as per
one class two classes
for separated families of service officers will
be of their class of entitlement? below below
2368 As per
E/M installations and other external utilities
costing up to Rs. in each case are
treated as ordinary repairs by
MES?
2369 5 lakhs 2 lakhs 1.5 lakhs 1 lakh

may be exercised more than once, provided
altogether these orders do not exceed %
of the original
order quantity
2370 25 50 75 100
AAC is centrally minitored by .section in Accounts Admin
PCDA/CDA office in respect of MES Section Section
transactions/expenditure.
Repeat Order Clause may be exercised,
provided it does not exceed
of the original order quantity?
2372 0.25 0.5 0.75 1
Repeat order quantity should not
2373 exceed % of last order quantity 0.4 0.5 0.6 0.3
part or definite portion of a building or Special Petty Repairs Ordinary

other structure is defined as in MES Repairs Repairs
works?
2374 Renewal
Replacements and renewals costing
up to Rs. for each item are treated as
ordinary repairs by MES?
2375 150000 100000 200000 50000
to 50% of annual allotment for maintenance
of furniture on station basis subject to ceiling
of Rs. per annum to be allowed only in
respect of furniture declared as
condemned/BER by the appropriate authority
are treated as ordinary
repairs by MES
2376 5 lakhs 4 lakhs 2 lakhs 1 lakh

Replies to the objections raised by Inspection LW
Team of CGDAs Office, will be monitored by Coordinati on
which of the following sections of PCDA (O)? Admin Group Accounts Technical
Section (Admin) Section Section
2377
2378 Report of C&AG serves Double Triple One None
Report of Complaints committee is treated as Sexual
Inquiry report in which of the following cases harassme nt
of Disciplinary Fraud or In sub of working All the
proceedings? embezzle woman
ordination three
ment
2379
Report of the Complaints Committee shall be
deemed to be under CCS Rules regarding
sexual harassment of Inquiry Interim Preliminar y
working women final report Report
Report Report
2380
Report on items of financial advice tendered
and accepted by the administrative
authorities should be submitted to the
C.G.D.A. by
PCDA/CDA on basis?
2381 Monthly Quarterly Half yearly Yearly

AAC is centrally minitored by .section in Accounts Admin
PCDA/CDA office in respect of non- Section Section
MES transactions.
tendered and accepted by the executive
authorities should be submitted to the CGDA
by PCDA/CDA
on ??.. Basis. Half Yearly
2383 Monthly Quarterly Annually

Report on the court cases, where DAD
(CGDA/PCDA/CDA) is respondent is submitted
by AN section of PCDA/CDA
to CGDA on basis?
2384 Yearly Half yearly Quarterly Monthly

Reportining can be done by a retired officer
within .. From the date of
retirement.
2385 15 days 1 month 2 months 6 months
Request for alteration in Date of Birth will be
considered by Head of the Department when
a specific request is made
within/before from entry into becoming
Government service by a permanen t
Government servant?

Request for alteration in DOB of non-
gazetted staff as originally recorded in the
Service Books can be made within
of entry in service?

Request for Request for Request for
Interest Procurem Purchase
Request for Proposal (RFP) can also be called ent Tender
as --. Enquiry
2388
Requisition placed by the provisioning Requisitio n
authority on the procurement agency is called
--.
2389 Indent Intend Request
Requisition placed by the provisioning Store Monthly
authority on the procurement agency to Requisitio n Maintena
procure an item is known as ? nce Figure
2390 Demand Indent

Requsition placed by th provisioning authority Requisitio n
on the procurement agency
is called
2391 Indent Intend Request
Reserve Bank may the Central Buy and Sell A but Not B
Government securities in the secondary
market?
2392 Buy Sell
Goods and Goods and
Services Services
under under
Revenue Capital
procurem procurem
The Defence Procurement Manual covers the Only
ent ent
acquisition of : services
2393 Goods
Goods and Goods and
Services Services
under under
Revenue Capital
The Defence Procurement Manual covers the procurem procurem Only
acquisition of : ent ent services
2394 Goods
AAC is centrally monitored by ???... of Engineerin g Accounts
Main Office in respect of non-MES section Section
transactions
2395 IA Section An Section
Reserve Bank of Act is called as RBI Act, RBI Act, RBI Act, RBI Act,
2396 ? 1932 1933 1934 1935

expected expected
All the
three
Reserve for Bad Debts is created for

2397 Debtors?
Dy.
Chairman of
Resignation given by President of India will be Prime Speaker of Council of Chief Justice
Communicated to by the Vice the House of States
Minister of India
President of India? People
2398
Accounts RAO/LAO
Sectin of of the MES
Responding action in respect of DIDS
E Section of Main Office Concerne d unit
originated by another CDA, pertaining to MES Main Office concerned
AO GE
unit is taken by ?
2399
Responding action on a DIDS is done Part A or Both A &
2400 of the Punching Medium Class 8 Part A Part B B B
CDA
(PD)/CDA
Responsibility for audit of pensions devolves PCDA (P) Chennai
on ? Allahabad
2401 DPDOs LAO

Internal Test Audit Executive
Audit Authoritie s Authoritie s
Responsibility for carrying out stock authoritie
verification rests primarily with the s
2402 DGQA
Responsibility for carrying out stock PCDA/CD
2403 verification rests solely with ? LAO Executive A DGADS
Responsibility for clearance of outstanding

Rent & Allied charges rests with DAD in the
case of which of the following occupants? Dues from Dues from Dues from
All the
Army DAD MES
three
Officers personnel civilians
2404
damages , short landed items of Imported Embarkati
Stores including losses/damages sustained to on
stores shipped commercially insured, will be Command
that of _ concerned? ant PCDA,
New Delhi
2405 Consignor Consignee

AAO (A/cs) will test check the Cheque linking
done by task holders to the extent of % in
respect of cheques
of Rs. 1 lakh and above?
2406 10 25 50 100
Responsibility for monitoring of the
expenditure against budget allocation for the
Defence Pension is also DPDOs CDA (PD) PCDA (P)
entrusted to ? and Banks meerut Allahabad
2407 AFHQ
Responsibility for National Defence Prime Defence Parliamen
2408 Rests with ? Minister Minister Cabinet t
Responsibility for placing and fulfillment of

Contracts for supplies to be made or services
to be rendered Audit All the
rests entirely with ? Authority three
2409 IFA Executive

Responsibility for sanitary conservation and Authority in Executive
drainage of land inside cantonments rests occupatio managem
with n ent of the
? land Either a or b
2410 MES
Responsibility of overcharge primarily rests Countersi Audit Officer All the
with gning three
officer
2411 Claimant
Responsibility to watch recovery of cost of
stores supplied to foreign governments
against their demands sponsored by the
Ministry of External PCDA/CD A
Affairs devolves on ?
2412 MOD CGDA LAO

Restoration of commuted pension is
2413 done after years? 15 18 20 25
Retaining fee is admissible to a All the

2414 Reservist Sepoy NCO JCO above
Retention period of Analysis of all India

compilation of Defence Services Receipts &
Exp. in EDP Centre of
Regional PCDA/CDA office is ?

Retired Group A officer should not accept any
commercial employment before from
date of retirement
without prior sanction?
2416 5 years 3 years 2 years one year

AAO can pass the requisition for LTC
2417 advance up to Rs. 100000 75000 50000 25000
Retirement is effective from the of the A/N of the F/N of the A/N of the F/N of the
month in which age of superannuation is last working last working first first
attained day day working working
day day
2418
Will be
decided at
the
discretion
of the
Forenoon of Afternoon of Competen t
the last day the last day Authority
of the of the
month month
Retirement is effective from the

in which age of
2419 superannuation is attained in general. None
account in the case of stores dispatched by
sea or civil air will be dispatched to the
ultimate consignee by the Landing Officer
within days from the date of dispatch of
the
consignment?
2420 7 10 15 21
Returned Store Sub Depot (RSSD) is not Ammuniti
responsible to receive, sort out and condition on and
which of the following General Technical Explosives
types of stores? Stores Stores
2421 Clothing
As decided
by Station
Revenue accruing from the disposal of fruits Command
of trees on lands under occupation of units Governme er
and maintained by nt Account
them is credited to
Regiment al
2422 DEO Fund
which by law or rule having the force of law Charged Public Public fund
come under control of Govt are revenues money
known as
2423 Local Fund
Review conduct by Review Section of PAO is Simultane Concurren t Percentag e
known as review? ous audit Review Review
2424 Pot audit

Review conducted by Review Group is known Percentag e Comprehe Sample Concurren t
as ? Review nsive Review Review
Review
2425
Review Group in PAO is responsible for which Opening of Closing of
of ACR
of the following duties? IRLAs IRLAs IRLAs
payments
2426
Review of Local Audit work done by Concurren
2427 IDAS officers is called Review? t Surprise Super Higher
AAO can sign Punching Medium Class I No such

2428 voucher up to Rs. ? 25 Lakhs 10 Lakhs 5 Lakhs limit
Review of Works expenditure is mentioned in

which section of Appropriation Accounts of
Defence
services?
2429 Section 1 Section 2 Section 3 Section 4

Risk & Expense Purchase clause is generally Maintena All the
not applicable in case of nce three
Contracts?
2430 Works Foreign
viz. riots (other than employees of
contractor), war, invasion, act of foreign
enemies, hostilities, civil war, rebellion,
revolution, insurrection, military or usurped
power, damage from air crafts and natural
calamities etc. are known as in the case Accepted Standard Anticipate d Agreed
of Risks Risks Risks Risks
Contracts conclused by MES?
2431
Regular Ration Ration Repeated
2432 RR stands for ????. Run Reunion Return Ration
15.06.200 21.06.200 12.10.200 01.01.200

2433 RTI Act came into force w.e.f. ? 5 5 5 6
Rules enumerated in FR I do not apply to All the

contracts concluded by which of three
the following authorities?
2434 MES DAD MOD
Rules for the use of MES Inspection PCDA/CD A All the
Houses are laid down by from time three
to time?
2435 CE E in C
Work order Work order Work done Amount
issued by issued by GE statement claimed by
Running Account Receipt (RAR) is paid by AO GE signed by Contracto
GE based on ? GE r
2436
S&S Imprest Account is compiled
2437 through Class voucher Punching 2 4 5 9
S&S Imprest Account should reach the office

of PCDA/CDA by of the
following month to which it pertains?
2438 1st 2nd 10th 15th
AAO in DAD is authorized to audit and make
payment Cash Requisitions up to
Rs. ?
2439 50000/- 1 lakh 5 lakhs No limit
submit his monthly account to PCDA/CDA by
of the following
month?
2440 7th 10th 15th 20th
Safe custody of documents like title deed, AG Ledger Wing Accounts Military
Mortgage deed and surety bond etc. of Army Branch, IHQ of PCDA (O) Section of Secretary
officers who are granted of MOD PCDA (O) Branch
HBA is the duty of ?
2441
High court Supreme Cabinet Finance
Salary of C&AG will equal to that of Judge Court Secretary Secretary
? Judge
2442
Salary, wages, purchases, sales etc are Nominal Personal Real None of the
examples of ---- account accounts accounts above
2443
Sale of Engineering stores to
individuals in Government Employment
requires prior sanction of
2444 E in C CE PCDA GOI
Sale of Goods Act came into force 01.01.193 15.03.193 01.04.193 01.07.193
2445 w.e.f. ? 0 0 0 0
Samples issued from Supply Depots to the

Composite Food Lab are charged
off on voucher
2446 Expense Issue Receipt Nominal
Samvidhan ke bhag 17 mein sangh ki
Rajbhasha ke pryojan ke liye kitne anuched
hain?
2447 9 8 7 6
samvidhan ki aathwi anusuchi mein
2448 inme se kaun si bhasha sammillit nahi Maithili Nepali Bhojpuri Konkani
Samvidhan ki kis anusuchi mein 7Wi 8Wi 9Wi 10 Wi

2449 Bhartiye Bhashayon ka smavesh kiya Anusuchi Anusuchi Anusuchi Anusuchi
AAO is authorized to price loss

2450 statements and expense vouchers up 20000 25000 40000 50000
Sanction accorded by the Ministry of Defence

in their capacity as local Government will not
be subjected to
audit by ?
2451 Test Audit DAD Both None

which has not been acted on for six months
lapses unless it is specifically renewed?
2452 a month a year two years

Sanction for hiring of private accommodation
by Army Officer is initially accorded by the
Station 12
Commander only for a period of ? months

Sanction is valid for from
2454 the date of issue? One year 2 years 3 years 5 years
Sanction of Government of India is required

to conclude a contract for a
period beyond
2455 1 Year 2 Years 3 Years 5 Years
Sanction of the will be necessary to Governme
conclude a contract for a nt of India
period beyond 3 years.
2456 MOD C&AG CGDA
Sanctions accorded by competent authority
to grants of land and alienation of land
revenue, other than those in which Book No. Free of
assignments of land Adjustme nt cost
revenue are treated as payment?
2457 Nominal Cash
Army/Nav
y/Air Force
Sanctions having financial bearing and not Instructio
covered by existing rules are issued in the Governme
ns
nt Letters
form of
2458 Both None

Sanctions to re-appropriation of buildings will PCDA/CD A
be communicated by
CFAs to which of the following?
2459 GE Both None
Gurumukh
2460 Sangh ki Rajbhasha ki lipi kya hai ? i urdu Devnagri Maithili
AAO should check arithmetical calculations in

% of the documents disposed by him,
irrespective of
amount involved in the documents?
2461 1 0.25 0.1 0.05

sansadiye Rajbhasha smiti mein kitni
2462 upsamitiyan hain? 1 2 3 4
Sansdiye Rajbhasha Smiti ka gathan

2463 kab hua tha ? 1975 1976 1977 1978
Sansdiye Rajbhasha smiti mein kitne

2464 sadyshya hote hain? 30 25 20 10
Sansdiye Rajbhasha smiti mein Inme se

2465 Loksabha ke kitne sadshya hote hain? 20 15 10 koi nahi
SCCIA is concurrently admissible along with Strategic

which of the following allowances? Forces
Allowance
2466 HAFA CMFAA CFAA

Schedule B stores are issued to the Measure Unstampe d Supply all the three
Contractors on the authority of ment Book Receipt Order
2467
Schedule III will be recorded wise All the
2468 in a PCDA/CDA office Office Section Date three
Schedule of demands is the only estimate cost Original special
in cases other than works repairs
(prepared by MES)?
2469 Both None
Paid Unlinked Cheques Cheques
Cheques Cheques issued cancelled
2470 Schedule VII is prepared for ?

Scrolls from Banks are received in Monthly Fortnightl
2471 Accounts Section of PCDA/CDA office Weekly Basis y Daily

irrespective of
2472 1 0.25 0.1 0.05

E section of
Main office
Scrutiny of CAs concluded by CE/CWE is of Any of the
conducted by ? PCDA three
2473 AO GE RAO/LAO
Central
Informatio
n Commissi
on or State
Informatio
n Commissi
on
Supreme
2474 Second appeal lie with: President High Court Court
Second component of CDA (O) Account Single Digit Two digits Three digits
Number is represented by Number Number number
?
2475 Alphabets
Secondary distribution of overheads involves Apportion
of different items of ment
Reference to
the No. &
Secret/ Confidential letters should be date of letter
acknowledged citing which of the following
particulars?
2477 Subject Both None

Secretary (Defence Finance) functions in the Ministry of
dual capacity of representative of in Defence(F
the field of Defence Ministry of Ministry of inance) Govt. of
Expenditure and as Chief Accounting Defence Finance India
Officer of Defence Services
2478
Section 3 of Official Language act
2479 came in to force w.e.f. ? 26.1.1964 15.8.1964 26.1.1965 15.8.1965
Review of
Works/M ES
Expenditu Detailed
re Appropria
tion
Accounts
Section 4 of Appropriation Accounts Defence Military
2480 Services deals with.. Appendice s Farm
Summary Detailed
certified by Appropria
Secy Summary tion
Section-1 of the Appropriation Accounts of None of
(Def/Fin) certiifed by Accounts these
Defence services is..
CGDA
2481
Summary Detailed
certified by Appropria
Section-2 of the Appropriation Accounts of Secy tion None of
(Def/Fin) Appendice s Accounts
Defence services is.. these
2482
AAO working in a CDA office can grant
days of CL to Senior Auditor working
under him at a time?
2483 2 3 4 5
Certificate
of CGDA
countersig
Summary ned by Secy
Section-3 of the Appropriation Accounts of certified by (Def/Fin) None of
Appendice s
Defence services is.. Secy these
(Def/Fin)
2484
Review of Detailed Summary
Works Appropria certified by
Section-4 of the Appropriation Accounts of expenditu tion Secy
Defence services is.. Appendice s re Accounts (Def/Fin)
2485
Review of Review of
MES Civil
Section-5 of the Appropriation Accounts of Expenditu expenditu None of
re Appendice s re
Defence services is.. these
2486
Financial
review of
accounts of
Military
Review of Farm
Review of
Section-6 of the Appropriation Accounts of Appendice s Civil MES
Defence services is.. Expenditu
expenditu re
re
2487
Sector F represents which of the following in Suspense & Deposits and
Defence Service Accounts? Miscellan Advances
eous Loans and
Advances
2488 None
Sector in Defence Accounting System is One Two Four Seven
represented by ? Alphabet Numerical Numerical Numerical
2489
Security Deposit appropriated towards
liquidated damages, if required to be
refunded based on award in favour of Fresh Decided in
Charged Refund of
Contractor will be classified as Expenditu Expenditu re Receipts each case
Expenditure? re by PCDA
2490
Security Deposit submitted in the form of 5% below the face
Promissory Note should be Market value of
accepted at Price the Note Lowest of a, Highest of
b a, b
2491
Security Deposits Register is maintained in
parts by the Store
Contract Section of Regional CDA?
2492 5 4 3 2
linking by consignee LAO should be with Cost of the Their Easy All the
reference to of the stores attractive marketabi three
following? ness lity
2493
Aathwi anusuchi mein shamil videshi Inme se
2494 bhasha kya hai? Nepali Malyali Konkani koi nahi
Self Accounting Units of Air Force are

2495 approved and notified by ? AFHQ PCDA (AF) CGDA GOI
Selling and Distribution overheads Functions Behaviour Element
come under which of the following wise wise wise
2496 Cost wise
Loss not due
to theft,
fraud or
Separate loss statement is not required to be gross
prepared in respect of which of the following? neglect
Transit Barrack All the

2497 Losses damages three
Separation allowance is not payable though
the Army officer is married but
not attained the age of ?
2498 18 21 23 25
Service Books of IDAS Officers of the grade of
and above are
maintained by CGDA office?
2499 JTS STS JAG SAG
Sick Leave on
full pay and
allowance s
Service officers are entitled to get cash
allowance in lieu of Rations under which of
the following contingencies?
Annual
2500 Leave Both None
Service records of all group 'A' and Central
'B' Record
civilian officers of MES shall be Command er Chief Office
Garrison
maintained by the ? Works (Officers)
Engineer Engineer Engineer
Delhi
2501
to take up
another
appointm
ent with
proper
Service rendered by an Army Officer prior to permissio
his resignation is not counted as Qualifyiing n
service for Pension.
Which of the following is exception?
withdraw n
in public
2502 interest Both None
Services Capital Acquisition Plan
2503 (SCAP) covers a period of 5 10 15 20
a or b as
decided in
each case a or b as
Services' rendered by Army to the Air Force by decided in
and the Navy and vice versa are treated as Executive each case
?
by PCDA
2504 Free Paid

DMRO as TMRO as
Office Office
copyOM RO copyOM RO
to Accounts DMRO to to Audit DMRO to
Section Section Accounts
Audit Section
section
2505 TMRO to Accounts Section

DMRO as TMRO as
Office Office
copyOM RO copyOM RO
to Accounts DMRO to to Audit DMRO to
Section Section Accounts
Audit Section
section

Absence of more than days in a
year will normally be considered as irregular
while writing APAR?
2507 30 60 90 180
the State Government of Jammu and Kashmir cash or Proforma All the
and Centre is done through ID Demand Account three
? schedules Drafts
2508
In cash
(cheque) or
by demand through
Settlement of transactions between the State drafts
Government of Jammu and Kashmir and Settlemen t
Accounts
other States/ Centre is effected ?
under RBI
2509 Both None

Seven digits in the CHB and Pamphlet Major & Minor & Sub & Detailed &
2510 of RDR heads represent heads? Minor Sub Detailed Object
FOC in C FOC in C
Southern Western
Naval Area, Naval FOC in C
Kochi Command Eastern
, Mumbai Naval
Command
Ships and Naval Establishments in Goa are
2511 under the control of ? None
Ships which are not self accounting Base Nearest
draw their funds requirements from the Supply PCDA Regional
Officers (Navy) CDA
2512 FOC in C
be filled by the Senior Auditors only when
their duration exceeds
?
2513 6 months 3 months 60 days 30 days
balance during stock verification are struck off Loss Expense Nominal Certified
from ledgers through Statement Voucher Voucher Issue
? Voucher
2514
Shortcut to insert new slide in the
2515 current Presentation is ? Ctrl+O Ctrl+N Ctrf+F Ctrl+P
Shri Mehta, Pay Level X, is entitled for 3 and below 5 and below 6 and below 8 and below
Rs 500/- per day towards expenditure on food
bills. Then X stands for
2516
posting/transfer proceeded on LTC to Home
Town and reported to the new place of
posting directly from hometown. Suppose the
distance between old headquarters and
hometown is X, distance between hometown
and new place of posting is Y and distance
between old headquarters and new place of
posting is Z, then fare admissible
2517 X+Y+Z X+Y X Y+Z X+Y-Z

required for a period of over years from
the anticipated date of completion of work
will be in
temporary construction?
2518 3 5 7 10
Shri X is senior in AAO grade. Shri Y is junior in
AAO grade. Shri Y got MACP on 01.07.2018 to
Pay level 9 with DNI 01.01.2019. Shri X was
promoted to AO Grade on 02.07.2018 (Did
not get MACP) and Y promoted to AO grade
on 30.12.2018. Shri X applies for Stepping up
of pay at par with Shri Y?
Will you admit the request of X?
Yes from Yes from Yes from

01.07.201 30.12.201 01.01.201
2519 No 8 8 9
Shri X serving in a CGHS station got
transferred to a non CGHS station and kept
his family at the old duty station. The facility The whole Not
under CGHS is admissible Six months None of the
tenure admissible above
for family for .
2520
Shri XYZ is under deputation. He wants to Lending / Borrowing Advance is
avail LTC immediately on reversion but before Parent departme nt not
joining the parent office. In departme Either (a) or admissible
that case who will pay the advance? nt (b)
2521
Siachen Allowance is admissible to
officer serving in Siachen Glacier under
operation ?
2522 Vijay Meghdoot Blue Star None
Siachen allowance is not admissible to Flying
Army Officer concurrently with which of the Allowance
following allowances?
2523 HAUCA Both None
Hospital
2524 Sick Attendants in MH are given O diet No diet Extras Diet
Significant expenditure incurred with the Revenue Asset Capital Deferred

object of acquiring tangible assets of a Expenditu expenditu expenditu Revenue
permanent nature or enhancing re re re Expenditu
utility of existing assets is re
2525
2526 Sikkim kis kshetra ke adhin aata hai ? K Kh G Gh
Single Tender Enquiry should generally Registered
2527 be sent to ? OEM Firm A or B None
Twice the
Number of
vacancies
Size of the Zone of consideration for 5 times the 3 times the +4 Twice the
promotion by DPC will be for vacancies number of number of Number of
5 to 10? vacancies vacancies Vacancies
2528
According to MOD, Capital items are classified
as those having unit price of Rs. lakhs and
above and a life span
of years or more?
2529 2, 7 20, 10 10, 7 10, 5

Skeleton List means the list with which Inspecting Main office Formation
to: A ers
2530 LAOs
Skeleton list is the list with which vouchers Issuing Consignor Consignee Consignor
are forwarded by to depot to unit to unit to their LAO to
? their LAO Consignee LAO Consignee
unit LAO
2531
Skeleton lists with D copies of vouchers, office
copies of outward top lists and reconciliation
statements will all be recorded in the file
maintained for the purpose for each of the Issuing Receiving Receiving All the
Depots Units Depots three
by the Consignor LAO?
2532
Skelton list means the list with which Inspecting Main office Formation
to A ers
2533 LAOs
Smvidhan ki aathwi anusuchi mein kitni
bhartiyon bhashayon ka smavesh
kiya gaya hai ?
2534 12 22 21 17
Book to the
accounts of
the year in
which final
decision is
taken
though at
the same all
possible
efforts
should be
made to
Book to the expedite
Book to the accounts of the
Book to the
accounts of the year to decision
accounts of
the year to the year in which it
which it which final relates and
relates decision is expedite
taken the
decision
Some item of expenditure is under dispute.

State the most appropriate action to book this
2535 expenditure.
Spare Parts of Motor vehicles are accounted Stores in Salvage POL Stock Stock
for in by MES Hand ledger accounts purchase
authorities? Ledger Register
2536
SPARROW is designed for on line processing Bills under Income Tax Aadhar
of ? GeM filing Card
2537 APARs
To cast vote
in Home
Special casual can be granted on which of the Union/Ass To attend Town All the
ociation Public Elections
following occasions? three
Activities Meetings
2538
Special Casual leave for the absence of
individuals on account of disturbed conditions
and suspensions of public transport system
due to natural calamities etc., should be Ministry of
reported to Home
for decision. Affairs
2539 MOD HRD Finance
Accounts are divided in to how many
2540 types? 2 3 4 5
Special Casual leave is admissible for

2541 sports persons up to days in a 4 8 20 30
Special Compensatory (Hill Areas) Allowance

is admissible to employees posted in Hill
stations situated at a height of metres
or more above
the sea level?
2542 1000 2000 4000 8000

Allowance
is
admissible
without link
to leave in
case of
Special Compensatory allowance to a PBOR is Casual
not admissible during Casual Leave, if the leave
period of absence
exceeds ?
2543 21 days 28 days One month

Special effects used to introduce slides in a Transition s Custom All of these
presentation are known as ? Animation
s
2544 Effects
Director of
Military
Special forms of a permanent nature, not Regulatio ns
included in the Classified List will be printed and Forms Controller of
Printing and
with the prior sanction of
stationery
?
2545 CGDA None

Special leave is admissible to aggrieved
female employee during inquiry proceedings
on account of
sexual harassment for days?
2546 30 60 90 180
date
following
the last day
of Part II of
the SAS
Special pay will be granted to SAS candidates examinati Date of Date
declared successful. From on declaring decided
which date it is granted? result by CGDA
2547 None
Special pool of accommodation is not Secretarie s Legal
available for which of the following Officers
categories of employees?
2548 Ladies None
Maintena Capital works Depends on Decided by
Special repairs are budgeted under nce cost of GE
heads by MES? works
2549
Decided in Decided in
each case each case
by by PCDA/CD
Special Repairs are budgeted under Original Maintena GE/CWE/C A
head concerned? works nce E
2550
audited within ???.. following the period of None of
annual audit will be regarded these
as in arrears
2551 1 Year 6 Months 3 months
Special Repairs will be treated as original
works for the purpose of
(1. Admin Approval; 2. Technical only 2,3 only 1,3 only 1,2
Sanction; 3. Budget)? but not 1 but not 2 but not 3
2552 All 1, 2, 3
Special Train Warrants are audited with Special DO Special
reference to orders? II movemen t
2553 Special Milrail

Special train warrants are audited with Emergenc y
reference to ' orders authorizing the
move of the special train
2554 Special Express Milrail
Special Trains for Movement of Troops to Master Adjutant Quarter Engineer in
borders are be arranged by which Branch of General of Master
General Chief
Army HQrs.? Ordnance General
2555
When To
exception al introduce
Special works should not be approved in local Introducin g change of
which of the following circumstances? conditions new practice scales
justify
2556 Both b, c
Speedometer is an example of None of
2557 computers Hybrid Digital Analog These
Splitting of HT LTC is allowed in case of NE, A&N Lakshadw All the

2558 employees posted in ? island Ladakh eep three
officers may sign car diary when the officer Lt. General Major
using car is not below the rank General
of ?
officers of the rank of ??.. and above may sign
the car diary on behalf of the
officer.
2560 Col Brig Maj Gen Lt. Gen
Staff with a continuous tenure of more than
years under one Command can request for
change
through the half yearly exercise
2561 5 4 3 2
audited within ????... following the 12
period of annual audit will be regarded as in Months
arrears.
processing disciplinary proceedings Ministry Ministry Ministry of
have been laid down in CCS (CCA) Rules, of Defence of Home Finance
1965? Affairs
2563 None
Standard Schedule of Rates (SSR) is
maintained by MES under the orders CE
of ? Command
2564 E in C CE Zone CWE
by rearranging the following preferential
order when quality is same.1. Articles
Manufactured abroad which need to be
imported 2. Articles wholly (or) partially
manufactured in India from Imported
material 3.
Articles of Foreign Manufacture held in stock
in India 4. Articles produced in India in the
form of Raw Material Or Manufactured in
India from Raw
Material produced in India
2565 1,2,3, 4 4,2;3;1 4,2,1, 3 4,2,3,1

State the year in which CCS(Conduct)
2566 Rules came into force? 1962 1964 1968 1972
Statement 1 : Ministry of defence ( finance)

budget section, is a user of conslidated
compilation of All India defence services
receipt and charges , Statement 2 : E-in-C is a
user of consolidated compilation of All India
defence service receipt and charges. Statement Statement Statement Statement
Which statement is true? 1 is true , 2 is true , 1 is 1 and 2 are 1 and 2 are
2 is false false false true
2567
medium is used for compilation of Field Statement 1 Statement 1
Imprest Account. Statement 2: Class 2 is True and and 2 are
Punching Medium is used for rectification of Statement 2 true and
transactions. and 3 are statement 3
Statement 3: Class 9 Punching Statement Statement False is false.
Medium is used for responding DIDS. Which 1, 2 and 3 1,2 and 3 are
of the above statements are are True false
2568
Statement of account is prepared and issued
to Army Officers by PCDA (O)
once in a ?
2569 Year Half year Quarter Month
Statement of Budget Estimate is designed to
establish a correspondence
between Financial Many to Many to
Budget and Outcome Budget? One to Many One to One
One Many
2570
for MES are submitted by Controllers DFA Chief
to for inclusion in Appropriation (works) Engineer
accounts?
for MES included in the appropriation DFA(Work s)
accounts are submitted by Controllers to ??. .
2572 E-in-C CE GOC-in-C

audited within .. following the period None of
of annual audit will be regarded as in arrears these
2573 1 Year 6 Months 3 months

Statements of facts relating to money or Transactio ns Accountin g None of the
things having money value is called - above
----
2574 Accounts
Station Auditor is a member of which
2575 of the following offices? LAO Unit Depot None
Comptroll
er & Auditor
Controller General of
Team
General of India
deputed by
Accounts (C&AG)
CGDA
(CGA)
2576 Statutory Audit is conducted by: LAO

Statutory Audit of Accounts and Financial All the
Transactions of Defence three
Services is conducted by?
2577 CGDA CGA DGADS
Statutory audit of Defence Services Receipts All the
and Expenditure is conducted three
by ?
2578 DGADS CGDA CGA
Represent
ative of
PCDA/CD
Represent A Main Represent
Statutory audit of the accounts/records of
ative of Office ative of
units and formations is conducted by
CGDA DGADS
None of
2579 these
Junior in the
particular
Stepping up of pay is admissible with DPC Panel Need not be
immediat e
reference to the first junior on only one Junior most any of the
junior
occasion. The first junior means? three
2580
any rule any order
regulating regulating
pay fixation pay fixation
on such on such
Stepping up of pay is allowed for senior promotio n promotio n
officer at par with junior if the anomaly is
directly as a result of the application of the
provisions of in the revised pay
structure
Any of the
2581 FR 22 three
Stock of all the articles held in DAD
offices including furniture are verified once in
a ?
2582 Month Quarter Half Year Year
Stock of Service Books should be verified once
in a by the Head of Office/Nominated
officers by Head of
Office?
2583 Month quarter Half Year Year

audited within ... following the period of 12
annual audit will be regarded as in Months
arrears.
Stock verification of Security Deposits
in respect of MES works issupposed to be
done once in ?
Annual Half yearly Quarterly Monthly
basis - 100% basis - 50% basis - 25% basis - One
Stock verification of Stores, T&P etc. is carried stock of stock of stock Twelth of
out by MES on basis? stock
2586
Stocks under the control of CE are held in Engineer Engineer Divisional District
Stores Parks Stocks Stocks
Depots
2587
Stocks under the control of CWE are held in Engineer Engineer Divisional District
Depots
2588
Stocks under the control of GE are held in Engineer Engineer Divisional District
Depots
2589
Stocks under the direct control of E in C are Engineer Engineer Divisional District
held in Stores Parks Stocks Stocks
Depots
2590
Store for which Its required role has Obsolesce nt
disappeared and it is of no use for any other
role is known as ?
2591 Obsolete Surplus Scrap
materials for use in the factory without a Material Material
signed by the person authorized to Inward Slip Demand
requisition such Material Material Note
stores? Indent Slip Warrant
2592
Store which has been completely Obsolesce
superseded by an improved equipment or nt
store is known as ?
Stores and Plant of Engineer Supply Engineer Engineer Divisional All the
earmarked as Operational Reserves Parks stores Stock three
are held in ? Depot
2594
audited within ???.. following the close of half None of
year will be regarded as in these
arrears
2595 1 Year 6 Months 3 Months
Stores and plant of Engineer supply Engineer
earmarked as operational reserves or Stores
required for units and works are held Engineer Divisional Depots All the
in ? Parks Stocks three
2596
withdrawal due to technical inefficiency to
carry out its required and intended role and
non justification for its retention in the service Obsolesce
are nt
classified as ?
2597 Surplus Obsolete Scrap
Stores found deficient during annual stock
taking have to be regularised/strike off/write
off by the Expense Issue Receipt Loss
competent authority by raising ?? voucher Voucher voucher statement
2598
stock taking have to be taken on Expense Loss
charge by the competent authority by voucher statement
raising ??
2599 CRV RV
stock taking have to be taken on charge by Expense Loss
the competent authority by voucher statement
raising
2600 CRV RV
Stores held in excess of maximum authorized Ordnance ASC items in Ordnance ASC items in
limit will not be objected by LAO in the case items in Army unit items in Supply
of which of the Army unit Store Depot
following units? Depot
2601
and classed as Fit for Training should be
priced at % of the Vocabulary
Rates by Army?
2602 100 75 50 25
Stores issued from Army to Navy/Air Force or Payment Pricing Book Permanen t All the
vice versa are known as Book Debit Book three
issues Debit Debit
2603
Stores issued from Army to Navy/Air Payment Central Certified
Force/MES are adjusted through Book Purchase Issue
vouchers? Debit
2604 Nominal
Stores issued in excess of the Observati on Trivial Error Serious
prescribed scales are classified as by Irregularit y
LAO?
2605 Objection
Accounts audited half yearly but not audited
within following the close of a half year
will be regarded as audit
in arrears?

A or B as
advised by
Stores issued to an emloyee, in case cannot A or B as PCDA/CD A
be recovered, loss would be treated as decided by
loss? CFA
2607 Cash Store

Stores kept in stock in Engineer Parks
2608 are under the control of ? CWE CE E in C GE
Stores of Engineer supply earmarked as Engineer Divisional Operation Engineer

operational reserves are held in Parks Stocks al Stocks Stores
? Depots
2609
Stores returned by Contractors to MES stores Baby Indent Receipt
yard are accounted for through Voucher
?
2610 USR Credit USR
Stores to be issued to Contractors to enable
them to complete the work incorporating the
items would be found in which schedule of
Contract
Agreement concluded by MES?
2611 A B C D
Stores which cannot be economically made Surplus All the
suitable for use for which they Stores three
are originally designed are known as
2612 Salvage Scrap
Stores which have been utilized and served Surplus Serviceabl e
their purpose are classified as stores
?
2613 Salvage Scrap
Strength of a service or part of a service Authorise d Departme nt Organizati
sanctioned as a separate unit is strength on
called as ?
2614 Cadre
Strengthening of Run ways is treated as Special Ordinary Periodical
work by MES? Repairs Repairs Service
2615 Original
Study Allowance is payable for a 12 24 36 60
2616 period not exceeding ? months months months months
What term describes explanatory text

2617 attached to a cell ? Context Callout Comment Dialog
What term describes explanatory text

2618 attached to a cell ? Context Callout Comment Dialog
Accounts audited half yearly but not None of

audited within .. following the close of half these
year will be regarded as in arrears
Study leave is not to be granted to an
official due to retire within years of
return from the study leave?
2620 5 4 3 2
Comforta Be as Appropria
ble to read concrete as te to the
but nor possible style of All the
boring writing above
2621 Style of drafting should be

Sub Area Commander is authorized to issue
Admin. Approval for special work (without IFA
concurrence) costing up
to Rs. (lakhs)?
2622 0.5 0.75 2 3.75

Programm Sub
2623 Sub Head corresponds to ? Function e Scheme Function
Sub Head is represented by digits

2624 Number? 2 3 4 None
Sub head, detailed head and object

2625 head are represented using -------- 1 2 3 4
Sub Sub Sub Scheme Sub Activity

Function Programm
e
2626 Sub Major Head corresponds to ?
Sub Major Head is represented by
Sub ordinate officers are required to exercise All the
control over expenditure heads
under ?
2628 CCH LCH None
Subject files maintained in DAD offices Interim
2629 are known as series files secret A Report O
audited within ???.. following the quarter of None of

audit will be regarded as in these
arrears
for the time being in force, A contract of sale By word of
may be made as per Mouth
sale of goods act?
2631 In writing Both None
Submission of APAR to reviewing officer
should be completed by
of the year?
2632 15th April 30th April 31st May 30th June
Subscription recovered on account of CGEGIS
is credited to which of the
following funds?
2633 Insurance Savings Both None
Subscription to is compulsory for
2634 all Central Government Employees? CGEGIS CGHS Both None
Consolidat Contingen cy Public

ed fund of fund of India account of
Subscription towards Provident fund of India India None of the
individuals are credited to --------- above
2635
Salary before As decided
the date of by
suspensio n Competen t
Authority
Subsistence Allowance is payable to the Salary on
employee under suspension equivalent to @ leave salary half pay
p.m.? leave
2636
Subsistence Allowance is reviewed
2637 after ? 3 months 6 months 9 months One year
Sum of Diret Materials, Direct Labour and Prime Cost Cost of Works Cost Cost of
Direct Expenses is known as Productio Sales
in Cost Sheet? n
2638
Sums which are clearly not due to All the
Government but are held in trust are three
kept under head?
2639 Suspense Deposit Advances
Necessaril y Any officer
by the from the
PCDA/CD Main
Super Review of the accounts of Units and An IDAS A himself Office
Formations is necessarily carried out by: officer By the LAO
2640
Accounts kept open after 31st March Suppleme
2641 are known as March Accounts? ntary Residual II None
Supplies to MES by Air Force are All the

2642 adjusted through vouchers? ISA CP TBOs three
Supply and store depots where continuous

stock taking is carried out, losses of individual
items of dissimilar type discovered at a stock
taking, shall be treated as for the Separate Grouped to
As decided
purpose of transactio the possible
by the CO
determining the CFA to write off loss? ns extent
2643 Single unit

Supply Depots are supposed to send the
Skeleton lists to their Dependent
LAOs every
Supply of funds to Field Imprest 00/018/6 00/018/6 00/018/6 00/020/4
2645 Holders is compiled to suspense 5 4 0 5
Supply of funds to which of the following Field S&S Imprest Field

officers is not a duty of Imprest Holders Cashiers
Regional CDA? Holders
2646 None
Supply of which of the following items of NIV stores Fresh
stores is not a responsibility of Ordnance of AOC Vegetable s
Depots to military units? Clothing M.T. supply and
items Stores fruits
2647
Written off
through
Credited issued for
Surplus items found during stock taking Regularize d expense
back in immediat e voucher
should be ledger use as loss
2648
Surplus stores found during stock taking will Loss Nominal
be accounted for through Statement Voucher
?
2649 CIV CRV
Surplus stores found in stock taking are taken Nominal Certified Receipt Expense
on charge by means of Voucher Receipt Voucher Voucher
Voucher
2650
Surprise check of cash balances in three six
2651 Field Imprest is done once in ? a month months months year
Accounts of CSD (India) and a review All the
thereon are furnished by to MOD (Fin) CDA (CSD) Controller s QMG
Mumbai branch
2652 CGDA
Divisional or
Formation
Command
er Station
Surprise check of cash balances of Field
Command
Cashier is arranged by ? er
2653 PCDA (O) GOC in C

Surprise check of Postage account is
2654 done on basis? Monthly fortnight Weekly Daily
Suspense account if appears on credit side of

trial balance, it will be posted on which side of
balance sheet, if not
detailed in adjustments?
2655 Assets Liabilities Both 50% None

Suspense account if appears on debit side of

CHB of
Defence
services
Suspense Accounts are listed out in Pamphlet of Receipts &
? RDR heads Charges
2657 Both None

Suspension cannot be extended No such
2658 beyond a period of days at a 180 120 90 limit
Punishme Executive All the

2659 Suspension is a ? Penalty nt action three
Either a or
2660 Suspension is a Penalty Major Minor b None
Suspension made under rule 10, CCS (CC&A)

Rules, 1965 shall not be valid after days
unless it is extended
after review?
2661 One year 180 days 120 days 90 days

being
involved in
Suspension may be desirable in which of the a public criminal
following circumstances scandal miscondu ct
2662 Both None

Accounts of Hindustan Aeronautics Ltd are Quarterly Audit a firm of
subject to audit, like those of other limited audit Committe es profession
concerns, by ? boards al auditors
2663 None
Suspension of a Government servant Minor Major Either a or
2664 is ? penalty penalty b None
Temporar y Attending
withdrawl of office
A kind of duties without None of
penalty salary these
2665 Suspension of Govt. Servant means

Overtime
performe d
beyond 14
consecutiv
e calendar
day
Overtime Overtime
Overtime
performe d performe d
performe d
as a routine when
without
required authority
2666 Systematic overtime refers to

follows the Govt servant within -------- from
the date of his/her transfer or precedes him
by not earlier than -------- 6 Months, 3 Months, 4 Months, 6 Months,
-: 1 Month 1 Month 1 Month 2 Months
2667
Yes. If
Competen t
Authority
No such Aproves
TA is admissible for any member of family provision
added after the date of transfer.
exists

TA/DA claim has to be submitted
2669 within days of completion of tour? 15 30 45 60
TA/DA entitlement of a government Group of the All the

servant is determined with reference to the post three
?
2670 Post Pay level
Taxes both on Residential/Non- Residential, Defence Civil Services
buildings owned/occupied by the Defence Services Estimates
Department shall be Estimates
debited to ?
2671 Both None

% as
charged in
TDS is supposed to be recovered at the
% on account of GST? invoice
2672 10 5 2
account of GST when the value of Taxable
supply/service exceeds Rs.
?
2673 10000 150000 250000 500000
Accounts of NCC formations are audited by State Defence
LAO, the cost of which is met out of ? Governme Service
nt Estimates At his
discretion
2674 Both
In the case In the case
of Goods, it of Goods, it
is excluding is including
and in the and in the
case of case of
services services
including excluding
TDS is supposed to be recovered on account
of GST when the value of Taxable
supply/service exceeds the
prescribed amount GST?
2675 Excluding Including

Technical check of works bills finalized His own PCDA/CD
2676 by GE is done by ? office AO GE A CWE
After Admin After issue

Approval and of Tender
before issue document s
of Tender but before
Document concludin
After AON s g CA
and before At any stage
Admin of work
Approval
Technical Sanction issued at which stage of

2677 works done by MES?
Technical Section of PCDA (O) No fixed
conducts Percentage audit of IRLAs in a percentag e
Quarter?
2678 0.1 0.125 0.25
Telephones required for MES offices
2679 will be sanctioned by ? GOC in C E in C MOD GOI
establishment by CFA for his own office Next Regional
requires the sanction of higher CFA PCDA/CD A
?
2680 DGADS GOI
Temporary specifications will be laid PCDA/CD
2681 down by on individual basis? GE CWE CE A
Tender once accepted becomes All the

2682 L-1 Tender Contract Offer three
Can be Can be Can be

accepted accepted accepted if
under the with the received
Tenders received after specified date and discretion concurren within 1
time of receipt of tenders of CFA ce of IFA hour
Cannot be
2683 accepted
Term Contract may be entered into with PCDA/CD A
prior concurrence for a
period up to two years by GE?
2684 CWE AO GE CE
account of Discharge, Retirement and
Superannuation etc. are held in Ledger wing
for period and then transferred to
Permanent Record one month Six months
section?
2685 3 months One year

Term Contract may with the prior PCDA/CD A
concurrence of , cover a period of up
to Two years?
2686 CE Both None
2687 TEST T E S T
2688 Test 1? T1 E1 S1 T2
2689 Test 2? T2 e2 s2 t3
2690 Test? T E S T
The responsibility for carrying out physical Executive None of

verification of stores rests primarily with the: authoritie s
AO GE MES these
concerned
2691 LAO/RAO
The % of authorized married establishment
for the purpose of grant
of CILQ in respect of Hav. is
2692 1 0.95 0.9 0.5
Establish Establish Constructi Store
ment ment on Accounts
Accounts, Accounts, Accounts, and
The Accounts maintained by R&D Store Financial Financial Financial
Establishments are of which of the following Accounts Accounts Accounts Accounts
two types?
2693
The accounts of beneficiaries under B) Axis D) None
2694 NPS is maintained by A) SBI bank C) NSDL of these
The Accounts of Government are kept Article 366 Article 266 Article 165 Article 150
in 3 parts. Which article of constitution of and and and
India refers this? 367 267 166
2695
account of Discharge, Retirement and Frequentl y
Superannuation etc. transferred to Required
Permanent Record section are held as Record
Records by Permanent Record Temporar y
Section?
2696 Moving Dynamic

The Accounts of Government kept in India are Decided
maintained in Currency? from time
Internatio to time
nal
2697 Indian Foreign

The accounts of Govt are kept in how many None of the
parts? above
2698 3 parts 5 parts 7 parts

The Accounts Officer is the of the Cost
Factory and also renders financial advice to Accountan t
the Factory Superintendent
on all general questions
2699 IFA Both None

The admissibility of Daily Allowance for
continuous halt at a place outside the
headquarters during tour/training
is full for first days.
2700 80 150 180 200

updating of paid or unpaid data 2. Accurate 1 is 1 and 2 are
reporting mechanism 3. dispensing with correct 2 correct but 3
reconciliation of payments made. Whether and 3 are is 1,2 and 3
1,2 and 3 are
above incorrect incorrect are correct incorrect
statements are correct?
2701
At the
discretion
At the of the Govt.
The AMA of a Govt. servant is determined discretion employee
with reference to the place at which he of Head of
the office
2702 Resides Falls ill

The amount of advance for the purpose of
LTC will be limited to
% of the estimated amount?
2703 100 90 80 75
The amount of e-ticketing will be
advanced to the IRCTCs account and initially 00/016/0 00/016/0 00/018/6 00/018/6
booked to ? 2 3 0 5
2704
Reasons
attributabl e
to audit
The amount retained by CE/CWE/GE in the Administr authoritie
case of reduction in scope of work will be ative s
used to cover variations in cost due to ? Reasons
Technical
2705 Reasons Any of the 3
The amounts reflecting in loan schedule Sectional Duplicate
against each code head should be tallied with Compilati copy of
------------- on Punching
before forwarding to Main Office Debit scrolls Credit Scrolls Medium
2706
Accounts of the following concerns are not Canteen
published in the commercial appendix to Stores
Appropriation Accounts of Military Departme
Defence Services? Engineerin g Military nt (India)
Farms
services
2707 None
The Annual Finance Accounts of the Central Defence
Govt. (including Defence Secretary
Services) are prepared by ,,,,,,
2708 CGA DGADS CGDA
The Annual Finance Accounts of the Central
Govt. (including Defence
Services) are prepared by ?
2709 CGDA CGA C&AG DGADS
effective strength of officer in a unit as shown
in the nominal roll is within the number of
authorized in the relative peace/war Strength Man Power None of
Establishement is Scale Audit
Audit Audit these
called:
2710
that all sums due to the Govt. are Expenditu re All of these
promptly credited and brought to the
account.
2711 Receipts Sanctions
The audit of Air Force list is conducted in the PCDA (AF) AO DAD CDA (AF)
office of the Dehradun HQrs. New Delhi
2712 MOD (Fin)

Departments/establishments/units/ho spitals
etc. who have been duly authorized to place
purchase orders directly on the rate contract
holding firms/suppliers with whom Rate
Contracts have been concluded by the central
purchase organizations for the particular Competen t Drawing
items/goods are known as Financial and
? Authoritie Disbursing
s Officers
Direct
Demandin All the
2713 g Officers three
Competen t
Expenditu
The authority within whose financial powers Competen t
Competen t Controllin g re
the amount at issue falls is known as Financial
authority authority authority
? Authority
2714
The BA number of a vehicle is 15 B Light Ambulanc
2715 289576 J. What type of vehicle is it? M/Cycle Vehicle Bus e
The baggage entitlement /

2716 Transportation of Personal Effects for 5000 Kg 6000 Kg 7000 Kg 8000 Kg
The balance of defence services has

2717 been created proforma in the books of 22647 22737 23468 23377
Accounts of which of the following concerns Canteen

are published in the commercial Appendix to Stores
the Military Departme
Appropriation Accounts? Farms nt
2718 None Both

have been created Proforma in the 01.10.197 01.04.193 26.01.195 01.04.196
books of the Reserve Bank of India 6 4 6 2
w.e.f. ?
2719
The balances under CHB heads are Governme
2720 closed to ? nt Balances Both None
The balances under RDR heads are Governme

The Bank branch which centrally deals with Governme

the credit and debit scrolls pertaining to a nt
Defence Accounting Circle is known as Central Focal Point Accountin g Focal Point
----------- Accountin g Division
Branch Bank
Section
2722
To bring the
cost closer to
Bench Mark
To establish
The basic objective of the CNC is To decrease price reasonabl e
? cost
of price
All the
2723 three
59050/-. He is entitled for . during treatment Private General Semi None of
in private hospitals Ward Ward Private these
empanelled under CGHS. Ward
2724
The basic role of IFA has been notified by MoF
as rationalised vide OM F No
5(6)/L&C/2006 dated ..
2725 38718 38722 38723 38725
The basis for all entries in service book Part I Part II Part III Part IV
2726 is relevant .. Order Order Order Order
The benchmark is for financial up No such

gradation to the grade pay of Rs. 7,600 and benchmar k
above under MACP Scheme? Outstandi is
ng prescribed
2727 Good Very Good

The benefit lost by rejecting the best Differenti al Opportuni
competing alternative to the one cost ty cost
chosen is defined as ?
2728 Sunk cost None
Performa
nce
De nova budgeting is otherwise famously Budgeting Zero Base
known as ? Budgeting
2729 Both None

Performa
nce
De nova budgeting is otherwise famously Budgeting Zero Base
known as ? Budgeting
2730 Both None

Accounts of which of the following
organisations are published in the commercial
appendix to the Military Ordnance None of
Appropriation Accounts. Farm Depot these
2731 MES
Date of first Date of
treatment recovery of
in CGHS subscripti
wellness on
The benefits under CGHS scheme accrue to Date of Date of centre
Government employee appointm applying for
w.e.f. ? ent CGHS card
2732
valid for a period of days
beyond the final bid validity period as
prescribed in GFR?
2733 15 30 45 60
2734 The bid validity in case of single bid is 30 45 60 90
2735 The bid validity in case of two bid is 45 60 75 120
The bills for pre-payment check should only Acknowle All the
be in the form of dgement three
2736 Voucher Claim

The books of RBI are closed on 15th April for March
the financial year to accommodate which of Suppleme
the following transactions? March ntary
March All the
Suppleme Correction Residual three
ntary s
2737
month of March will be closed by the 31st March
or on a date as notified by
them?
2738 15th April 30th April 30th June
The boundary of MES District normally
2739 corresponds to of Army? Sub Area Area Brigade Command
The boundary of MES Division

2740 normally corresponds to of Sub Area Area Brigade Command
four distinct phases. A. Budget Enactment B.

Budget Execution C.Legislative Review of
Budgert Implementation D. Budget
Formulation. Arrange the process in
chronological order.
2741 ABCD ADCB ACBD DABC

Accounts Office, Department of PCDA (R&D)
Defence Supplies, New Delhi is under the New Delhi
administrative control of ? PCDA New PCDA (BR)
Delhi New Delhi
2742 None
financial character are recorded in the books Book Accountin g
of account. These recordings keeping
are called -----
2743 Journal Register
maximum of % of the strength of the
Auditors authorized for the
department?
2744 50 60 75 80
The casualty of forfeiture of service is Any of the
recorded in the IRLA in ink in the three
office of PCDA (O) Pune?
2745 Red Green Black
The Central Government shall lay in each Medium-
financial year before both Houses of term
Parliament the following statements of fiscal Expenditu
policy along with the annual financial re
statement and Medium- Macro- Framewor k
demands for grants except the Fiscal Policy Statement
term Fiscal Strategy economic
namely initially? Policy Framewor k
Statement
Statement Statement
2746
The
Productio n
wing of
Dept. of
Defence
Productio n
Defence Defence and
Procurem Productio n Defence
Supplies R&D Board
ent Board Board
The chain of Ordnance Factories in the

2747 country are controlled by
The Chair person of Internal Presiding Inquiry Grievance
2748 committee constituted under SH Act is Chairman Officer Officer Officer
The Chair person of Local committee Welfare Presiding Chair Grievance

2749 constituted under SH Act is called as Officer Officer Person Officer
The charged officer is allowed days to 10 7 working

submit his written statement. working days
days
nursing during in patient treatment shall be
reimbursed to the extent in excess of % of
the pay of the employee for the period for
Not
which admissible
special nursing was necessary?
2751 10 25 50
The charges incurred for special nursing shall
be reimbursed to the extent in excess of
% of the pay of the employee for the Not
period during admissible
which treatment at residence?
2752 10 25 50
amounts becoming irrecoverable from any
cause, if the amount is not in
excess of Rs. ?
2753 1000 3000 5000 500
The claims for under or over charges Six months Three
between Railways and DAD are required to be months
preferred within ?
2754 One year Two years
Decided by None. Do
PCDA not require
whether to audit by
The claims of condiment allowance in respect pre/post DAD
of patients in hospital will be audit
by DAD?
2755 Pre audited Post audited

The classification code in the punching
2756 medium consists of digits? 4 5 7 8
All records No files,

are duly registers or
indexed and document s
labelled lie in the
floor
The clerk in charge of record room will be Both A and None of the
2757 responsible for B above
DG of
Indian Coast
The command and control of the Coast Guard Naval PCDA Guard
lies with ? H.Qrs. (Navy)
2758 MOD
render to the PCDA (Navy) Mumbai, Cash
account in which the amounts drawn
and disbursed are
brought to account? Fortnightl y

validity of up to from the date of
submission of the offer, depending on the
period required for completing the technical
evaluation, so as to ensure that the offer
remains valid till the time the order is
placed/contract 12 18
signed. months months

been received on the day it is so Despatche d Acknowle Any of the
under the Arbitration and dged three
Conciliation Act?
2761 Delivered
The communication is deemed to have been Despatche d Acknowle Any of the
received on the day it is so dged three
?
2762 Delivered
Punching Media are finally converted
into digit information by CGDA/CGA
2763 15 17 18 7
Accounts section adjusts MRO by
compiling in the punching medium (+)
under the MRO head? Receipt
2764 (+) Charge (-) Receipt (-) Charge
The concept of Association of Finance with Delegatio n Integrated
Management in decision making is known as of Financial Financial
? powers Financial Advice Associate d
Advice Finance
2765
and Members of CAT shall be the same as Supreme District
applicable to Judges of the Court Court
?
2766 High Court None
The consolidated fund of India was Article 266 Article 266(2) Article 267 Article 268
constituted under article of (1)
Constitution of India
2767
Secretary, Secretary,
Finance Finance
(Dept. of (Dept. of
Economic Secretary, Expenditu
The Contingency Fund of India is held on Affairs)
Defence Ministry of re)
behalf of the President of India by
Secretary Home
?
Affairs
2768
The contingency fund of India was constituted Article Article 267(1) Article Article
under article of 266(1) 265(1) 265(2)
Constitution of India
2769
The contract is governed by the laws of Constituti Republic of Independ
on of India India ent India
2770 None
The contract will come into effect with effect date of date of date of date of
from ,except when specifically opening of acceptanc e concurren signing the
provided otherwise in the the financial by the ce given contract
contract bid CFA by IFA
2771
The Controller who raise Debit/Credit against Respondin g Originatin g
another controller is called as -- Controller Controller
--- Functional Regional
Controller Controller
2772
The Controllers should address Service Head
Quarters or Ministry of defence direct on
questions of interpretation of rules, None of
procedure, higher audit and these
financial advice through :
2773 C&AG CGDA MoD

The corps of Engineers is headed by Chief
2774 ? DGBR E in C Engineer GE
Accounts supposed to be audited annually

but not audited within following the
period of annual audit 12
will be regarded as audit in arrears? months

The cost incurred for producing an additional
unit of output is defined as
cost?
2776 Additional Marginal Total Uniform
supplied to Military Farms is cost
accounted for as transactions? accountin g
2777 cost plus primary secondary

The cost per unit fixed at a valuation in r/o an Minimum Reserve
article borne on the stocks of MES is known as Reserve Guiding Price
Price Stock Book
Rate
2778 Star Rate

The cost per unit fixed at a valuation Standard Stock Book Pro Rata
in respect of an article born on the stocks of Schedule Rate Rate
the MES is known as ? Rate
2779 Star Rate
and which, within certain output and turnover Semi
limits, tends to be unaffected by fluctuations fixed/Sem i
in the levels of activity (output or turnover) is variable All the
defined as Variable Cost cost
three
?
2780 Fixed Cost
The costs incurred up to the point of
separation of products are called as
costs?
of members nominated by the
President from the persons having special
knowledge or practical experience in respect
of matters namely Literature, science and
social
service?
2782 2 10 11 12
The credential of suppliers on GeM
2783 portal shall be certified by: DGS&D GeM SPV CGDA C&AG
Office of Residence is
posting is within a
within a CGHS
The criteria for deciding whether a Govt. CGHS covered Both (a) and Neither
servant is covered under CGHS is covered area. (b) (a) nor (b)
area.
2784
The CTG admissible for local transfer within None of
20 Km involving change of these
residence is .. of Basic Pay.
2785 Full Half One third
on will be obtained annually by Account 30th
Section from all individuals against whom Septembe r
advances are 31st
outstanding December 31st March
2786 30th June

The CTG admissible on transfer from 80% of 100% of 50% of None of
2787 A&N Islands to Mumbai is Basic Pay Basic Pay Basic Pay these
superannuation list should be compared with

the date of birth shown in the pay bill by
PCDA/CDA?
2788 March April July January

Working Non working
Day day
The day of retirement is treated as
2789 Leave None
The day to day progress of work is recorded in Measure Contracto rs
which of the following records? ment book Order Book
Work Diary
2790 None
Concerne d
Administr
ative
The decision as to which buildings are Authoritie
surplus to Defence Services requirements is s
taken by ?
All the
2791 MES PCDA/CD A three
The decision as to which buildings are surplus Administr Engineerin g Audit Defence
to Defence Services requirements rests with ative Authoritie Authoritie s Estate
which of the Authoritie s Authoritie
following authorities? s s
2792
The declared Home town can be changed
times during the
entire service career.
2793 Never Once Twice Any Times
The default style for new data keyed Percentag
2794 in a new workbook is ? e Normal Currency Comma
The Defence Accounts Department is under Min of Min of

the administrative control of Defence Finance
Min of (Fin.) (Defence) Min of
Finance Defence
2795
The Defence Ministers Committee has
2796 Sub Committees? 2 3 4 No
Acme steel seals are accounted for by

2797 by the Store Depots Volume Number Weight None
The Defence of India and every part thereof is Ministry All the
the responsibility of ? of Home three
Affairs
2798 MOD MOD (Fin)
The Defence Services Budget
2799 Estimates are presented in 7 6 5 4
The Demand for Grants shall be presented to

Parliament at
levels as prescribed in GFR?
2800 5 4 3 2
The dependency condition does not
2801 apply to .. in case of LTC. Brother Sister Spouse Mother
The details of History of Services is

2802 found in Part of Service Book. I II III IV
The The The
unexpend unexpend ed unexpend
ed balance balance of ed balance
of cash cash of imprest
assignmen t assignmen t account is
lapses and is deposited transferre d
unexpend into to next year
ed money in governme nt and
imprest is treasury and unexpend
deposited unexpend ed ed money in
to money in cash
governme imprest The assignmen t
nt account account unexpend is deposited
through lapses to ed balance to
M.R.O. governme of cash governme
nt assignmen t nt account
is carried
forward to
next year
and
unexpend
ed money in
imprest
account
lapses
The difference between a Cash Assignment

2803 and Imprest is
The difference between Assets and
2804 Liabilities is ? Capital Profit Loss None
The difference between Credit side and Debit

side of the P&L account works out to Rs.
22000/-. Manager is entitled to commission
at 10% on net profit after charging such
commission.
Calculate Net Profit?
2805 19600 19800 19980 20000

and Debit side of the P&L account works out
to Rs. 23000/-. Works Manager is entitled to
commission at 10% on net profit after
charging his commission and General
Manager.
General Manager is entitled to a commission
of 5% on net profit after charging the
commission of Works Manager and his own
commission. The commission of Works
Manager
and General Manager would be ,
1500, 1200, 1800, 2000,

2806 1500 1800 1200 1000
The difference between debit side and credit Surplus or Profit or loss Closing All the
side of Income and Expenditure deficit Balance three
Account represents ?
2807
ACP Scheme has been introduced in 07.08.200
2808 Army w.e.f. ? 9.8.1999 1.1.1996 1.10.1997 3
side of Receipts and Payments deficit Balance three
2809
The difference between revenue Primary Revenue Real Fiscal Effective
expenditure and revenue receipts is known as Deficit Deficit Deficit Fiscal
? Deficit
2810
fixed charges and the amount charged off to Unabsorb Variable Sesmi Fixed Semi
production by Ordnance Factory at the ed Fixed Fixed Charges Variable
stabilized rate represents Charges Charges Charges
?
2811
The difference between the assessed value of Reduction of No
unserviceable stores of MES and the amount Receipts Regulariza
realized by disposal is Depreciati tion is
regularized as ? on required
2812 Loss
The difference between the debit and credit Actual Cost Estimated Estimated
sides of the production Account of Ordnance of Productio Profit or Cost of
Factory represents Profit or n Loss Productio
? loss n
2813
The difference between the purchase Differenti al Opportuni Depreciati
price of an asset and its salvage value is cost ty cost on
known as ?
2814 Sunk cost
The difference in total cost between Differenti al Opportuni Depreciati
alternatives, calculated to assist Decision cost ty cost on
Making is known as ?
2815 Sunk cost
The digits 12 and 13 of DIDS Voucher
2816 represent? Year CDA Month Number

The digits 3 to 6 of DIDS Number Voucher Month

2818 represent? CDA Section Number and year
ACP scheme was introduced for

2819 civilian employees in the year 1996 1999 2003 2006
The digits 8 to 11 of DIDS Number Section Month Voucher

2820 represent? Code CDA and year Number
The distance run as shown in the ?.. agrees Car Diary , Car Diary , Car Diary , None of
with that shown in ???.. Vehicle Mileage Vehicle these
Log book Card Register
2821
The draft Annual Acquisition Plans
2822 would be prepared in parts? 2 3 4 5
The due date for submission of Appropriation 10th 15th January 20th 31st
Accounts for Defence January January January
Services is .
2823
The duty of preparing all statistical returns of Officers
Defence expenditure rests with receiving
allotment
s
2824 DAD MOD DGADS

The enforced halt due to Curfew during TD is Casual Special Earned Any of the
regularized by grant of .. Leave casual Leave Leave above
2825
The entries in the Defence Ledger will
2826 be posted ? Daily weekly monthly Annually
The establishment pay bill will be Quadrupli Qunituplic Sextuplica

prepared in by AN Pay section of cate ate te
CDA office?
2827 Triplicate
The estimates for which vote of Lok Appropria Demands for Expenditu Plan outlay
Sabha is required is presented in the form of tion Grants re Budget
Accounts
2828
from the Consolidated fund of India,
excluding repayment of debt, over total
receipts into the Fund (excluding the debt
receipts), during a financial year is defined as Gross
under FRBM Domestic
Act? Product
Fiscal Revenue Outstandi
2829 Deficit Deficit ng Liability
Acquisitions covered under the
decision would mean purchase from a foreign
vendor followed by licensed production/ Buy & Make Buy & Make
indigenous manufacture (Indian)
in the country
2830 Buy Make
The executive power of Government Prime Home Defence
2831 of India is vested in of India? Minister Minister President Minister
The executive powers of President of Army Ministry

India are exercised through in the case Head of Defence
of Defence Services? Quarters
2832 CGDA DGADS
The facts that are incorporated in accounting Transactio ns Accountin g None of the
records are described as ---- above
--
2833 Accounts
The facts that are incorporated in Transactio Occurrenc
2834 accounting records are described as Accounts ns Events es
The file numbering system is essential for Identificat sorting All the
ion and storage above
2835 Retrieval
The final claim is to be submitted within
days of completion of
TD, in case of advance is drawn.
Cannot
exceed
The final cost of any service may exceed by approved
not more than % of the amount approved amount
by the CFA?
2837 5 10 15
The final decision of Disciplinary Authority is Charge Speaking Show Cause All the
issued in the form of Sheet Order Notice three
?
2838
Schedule of Modified
Demands Appropria
The final estimate for the year, based on Preliminar y Revised tion
latest known actuals is known as Report Estimates
2839
The final Medical claim for reimbursement
should be submitted 12
within months. months
Bringing
together an
entry in a
ledger etc
and
supportin g
voucher, to
ensure that
the entry in
the ledger
etc is strictly
in accordanc
e with the
voucher or
vice
versa.
Verificatio n
of vertical
with Both (A)
Bringing
together an
entry in a
ledger etc
and
supportin g
voucher, to
ensure that
the entry in
the ledger
etc is strictly
in accordanc
e with the
voucher or
vice
versa.
Verificatio n
of vertical
with Both (A)
of other PAOs are scheduled to the concerned Printed
PAO by the dependent PAO of the Field Compilati on
Imprest Holder by using Demand
? Intimation
2843 Form IX Form X

Government which have not been Finance Head of Controllin g
delegated to a subordinate authority shall Ministry Office Officer
vest in ?
2844 HOD
The first block of four calendar years
2845 for All India LTC was . 1974-77 1956-59 1972-75 1958-61
The first budget of Independent India was 26th 15th August 26th 31st
presented on -------- January 1947 November January
1948 1947 1948
2846
The first edition of Defence Account
2847 Code was released in ? 1947 1952 1956 1967
The fiscal deficit minus the interest payments Primary Revenue Real Fiscal Effective
is known as ? Deficit Deficit Deficit Fiscal
Deficit
2848
The fist two digist of DIDS Number
2849 represent? CDA Section Month Year
Willful
insubordin
ation or
disobedie
nce,
whether
alone or in
combinati
on with
others, to
any lawful
and Habitual
reasonabl e absence
order of without
a superior permissio n
and
overstayin
g leave
Conviction
Occasiona l by a
The following omissions of a Government late criminal
2850 servant does not amount to misconduct :- attendanc e court
Prematur e
terminatio n
The following will tantamount to in fructuous Abandon Change of of
expenditure requiring formal sanction as a ment of plan or contract
loss by the CFA? project design
2851 All
month has to be filed online within
of the month succeeding to the month in
which deductions have been
made?
2852 5th 7th 10th 15th

The form No. for maintaining Car Diary
2853 is ?. IAFZ 2029 IAFZ 2290 IAFZ 2209 IAFZ 2902
sent to PAO by the Imprest Holder on first

working day following the of
payment?
2854 Month Week day Quarter
The Form No. for submitting Medical
2855 Claim is Med 97 Med 98 Med 99 Med 100
The format for Statement of Case is Appendix Appendix Appendix Appendix

2856 provided at .of DPM 2009 A B C D
The formula i.e. (Cost of Opening Stock + Cost Cost of Cost of Inventory
of Closing Stock)/2 is used to determine average Productio n turnover
? stock Ratio
2857 EOQ
The formula i.e. (Maximum rate of
consumption - Average rate of consumption)
Lead time is used to Maximum Minimum Danger Ordering
calculate ? level level level level
2858
The formula i.e. Cost of material Inventory
consumed/Cost of average stock held during turnover
the period is used to determine Reorder Ratio Reorder
? quantity level
2859 EOQ
The formula i.e. Maximum Maximum Minimum Danger Ordering
consumption X Maximum reorder period is level level level level
used to calculate ?
2860
The formula i.e. Minimum level + Maximum Minimum Danger Ordering
consumption during the time lag level level level level
period is used to calculate ?
2861
(Average rate of consumption X Reorder Maximum Minimum Danger Ordering
period) is used to calculate level level level level
?
2862
(Normal consumprion X Normal Reorder Maximum Minimum Danger Ordering
?
2863
The formula i.e. Reorder levl + Reordering
quantity - (Minimum onsumption X Minimum
Reorder Maximum Minimum Danger Ordering
period) is used to calculate ? level level level level
2864
Actioned Part II Orders after due post audit IRLA of Case file of
will be filed in , which may be respective the
referred to for future linking Batches/B officer respective retained by
etc undles officer EDP
2865
Composit e Complete Compensa Civil
Transfer Transfer tion Transfer
Grant Grant Transfer Grant
Grant
2866 The full form of CTG is .

Request for Request for Request for Ready for
procurem purchase proposal procurem
ent ent
2867 The full form of RFP is:

2868 The functions of AOsGE are fold? 5 4 3 2
The funds for C.S.D. are provided in Defence
the Estimates of the Ministry of Service
Defence
2869 Civil Both None
The guarantee that is taken to ensure the Earnest Performa
performance of the supplier and compensate Money nce security
the buyer in case of Liquidated deposit deposit
failure is called: damages
2870 Warranty
any serving under him to sign a bill or Sufficientl y
order for him, communicating the name and higher level
specimen signature of the officer to the Responsib le officer Gazetted
disbursing officer employee Officer
concerned
2871 Person
Vice Chief of Deputy
Army Chief of
The head of the organization in Army H.Qrs. is Chief of Staff Army Staff Adjutant
? Army Staff General
2872
offices will close their offices on account of Prime either/bot h
death of the in Minister
harness
2873 President None
Classificati Pamphlet of
on Hand Revenue,
Book of Debt and
Defence Remittanc
Services- e Heads
Receipts
The heads of classification operated upon in and
the Defence Services accounts are shown in Charges
2874 Both None

The heads represented by three digits such as Major Minor heads Detailed
101, 104, 110, 111 and 800 heads Heads
etc. are generally known as ?
2875 Sub heads
Additional amount will be equal to the
average balance in the account during the
period of 36 months preceding the month of
death, subject to a
maximum of Rs. under DLI?
2876 60000 75000 100000 120000
The holder of a post, the pay of which is
changed, shall be treated as if he were
transferred to a post on
the pay as per FR 23?
2877 New, New New, Old Old, New Old, Old

The immovable Property Return (IPR) 1st 15th 31st 30th
2878 is to be submitted on or before ???. January January January March
Minimum
amount of
Rs 3500/- Rs 18000/- Rs 9000/- family
p.m. (fixed) p.m. (fixed) p.m. (fixed) pension
2879 The income limit for dependency is

The Indian Coast Guard came into 01.01.197 01.02.197 01.03.197 01.04.197
2880 being on ? 7 7 7 7
induction of pensioners is taken with

reference to the pension cases notified during
in the current year whle preparing
Defence Pension 3-4 5-6 7-8 9-10
Budget? months months months months
2881
The internal audit of IRLAs maintained in the Review Super
Pay Accounts Offices is conducted in the form Groups in Review by
of review by PAOs IDAS All the
the ? officers three
2882 LAOs
The key objective of the is to leverage Priority Services Annual Defence
capital acquisitions to develop Indian Defence Procurem Capital Acquisitio n Offset
industry? ent Plan Acquisitio Plan Policy
n Plan
2883
The Labour i.e., workmen employed in
2884 a factory may be divided into 2 3 4 5
The language used in Speaking Order First/Seco

2885 is generally in person language? Third nd Both None
The language used in U.O. Note is First/Seco

2886 generally in person language? Third nd Both None
pensioner attains the age of 100 or
more is payable @ % of Basic Pension?
2887 30 40 50 100
The LAP for the half yearly audit period
October to March should be
approved by MO by??.
2888 15th July 15th Aug 20th July 20th Aug
The last Inter Government advise for the 31st March
financial year by PCDA/CDA should
be sent to RBI on or before ?
2889 15th April 25th April 30th April
The Leave Travel Concession facility
2890 was first introduced by Govt. of India 1956 1958 1960 1965
The likely normal wastage due to death, etc.

at the estimated rate
of % (approx.) is reduced from the
pension / family pension estimate
2891 2.5 5 8 10
The list of units and formations under Skeleton Special List
the jurisdiction of a Regional CDA is known as List
?
2892 Secret List Top List
List of
auditable
The list with which vouchers are forwarded by document s
Skeleton list
Consignor LAO to Consignee LAO is known as
2893 Top List Sub List

The list with which vouchers are Skeleton Special List
forwarded by Consignor LAO to Consignee List
LAO is known as ?
List of
auditable
The list with which vouchers are forwarded by document
s Skeleton list
issuing depot to their LAO is known as

The list with which vouchers are forwarded by
the issuing depots to their L.A.Os the case of
ordnance and Forwardin g Skeleton Covering
store depots is known as????. Memo List Memo
2896 Top List

Payment (DP) of charges to State Revenue None of
Electricity Board by MES authorities is treated Loss these
as
2897 Store Loss Cash Loss
Additional quantum of pension when
pensioner attains the age of 80-85 is payable
@ % of Basic Pension?
2898 20 30 40 50
The loss of time for which the employer pays Labour Turn
the labour but obtains no direct benefit in Around
production is Time All the
known as ? three
2899 Idle Time Overtime

Reemploy ed Appointm
after their ent on
retiremen contract Central
The LTC Rule 1988 is not applicable to Railway t basis Govt.
: Servants
employee
2900
The main unit of classification in Object/de
2901 accounts is Head? tailed sub Minor Major
The maker of a bill of exchange or

2902 cheque is called the ? Drawer Drawee Payer Payee
The mandays required for Misc. work

2903 is ??..of the authorised mandays for 1/3 rd 1/5 th 1/6 th 1/10 th
The mandays required for Misc. work

2904 is ..of the authorised mandays for 1/3 rd 1/5 th 1/6 th 1/10 th
The maximum amount up to which it is Cash Credit Ceiling Ceiling

permissible to retain cash (including at bank) monetary monetary money limit Monetary
by Field Imprest Holder is limit limit limit
known as ?
2905
stock of A.S.C. Supply which units are
authorised to hold on charge at any one time
to meet their requirements, are not supposed
to be exceeded by Army Units except under QMG G.O.C.-in-
the orders Chief, the
Branch
of the Command
2906 PCDA/CD A LAO/RAO

The maximum entitlement of casual
2907 leave for army officers in a calendar 8 days 12 days 15 days 20 days
The maximum number of hours for Not paid

2908 which the OTA can be paid to a driver 50 100 unlimited at all

2909 20 30 40 50
The maximum period of extension of delivery Next higher
that can be granted by the CFA under CFA with
delegated powers is such that the total period concurren ce
- the original DP plus the extension does not of Paying
exceed twice the original DP. Extensions PCDA/CD
beyond this period would require Next higher A Ministry of Governme
sanction of the ? CFA Defence nt of India
2910
The maximum period of extension of delivery No such
that can be granted by the CFA under Restrictio
delegated powers should be such that the n. It can be
total period i.e. the original delivery period extended as
plus the extension does not exceed the per
original delivery period? One and requireme
half of nt
2911 Twice Thrice

The maximum quantum of leave
admissible as Leave not due is in the
entire career of an employee?
2912 5 years 2 years 360 days 180 days
ceilings and proportions to gross domestic
product, as may be prescribed, for evaluation
of the fiscal position of the Central
Government are defined as indicators in
the
FRBM Act/Rules?
All the
2913 Risk Performa nce Fiscal three
Statement shall set forth a year rolling
target for prescribed fiscal indicators with
specification of
assumptions?
2914 2 3 5 6
The minimum penalty to be imposed if formal
disciplinary proceedings has been initiated
even if the official is not Major Minor None of
found guilty is Penalty Penalty these
2915 Censure
The minimum time to be allowed for
submission of bidsin case of OTE is
weeks from the date of tender
notice three week
2916 one week two week four week

The minimum up-gradations assured
2917 under MACP Scheme are ? 2 3 4 5
of Finance shall review, on basis, the
trends in receipts and expenditure in relation
to the budget and place before both Houses
of Parliament the outcome of such
reviews

Date of Date
performa nce decided by
Date of of the Military
The monetary allowance in respect of qualifying Secretary Date
Gallantry decoration is admissible to a PBOR grant of decided by
decoratio act
from? A.HQrs
n
2919
2920 20 30 40 50
The money consideration for a sale of Agreed Proper
goods is defined as as per Sale of goods considerat considerat
act? ion ion
2921 Price Cost
The money invested by proprietor is
2922 for the firm? Asset Liability Income Profit
The month-wise LPC-Cum-Data Sheets,

centrally maintained by the Pension Cell of
PCDA (O) will be retained for , commencing
from the
month of Retirement of the officer?
The mutually accepted document for Focal Defence
Point Branches of Banks and Government for Proforma
reconciliation of A/cs Debit/Cre Account MROs/Ch
is dit Scrolls eques
2924 VDMS
The no. of officers with User ID to
authorize CMP payment files will not exceed
in a PCDA/CDA Office?
2925 2 3 4 5
The no. of times the dak is to be distributed Addl.
daily in sections will be dependent on the CDA/Jt. CDA
frequency of postal
deliveries and will be fixed by? Group Officer PCDA/CD A
2926 SAO/AO
handled by a working officer should No such
not exceed cases in a year, not more than limit
at a time
2927 5, 3 10, 2 20, 4
The number of supplier firms in Limited More than More than No such
Tender Enquiry should be 3 2 provision
as prescribed in GFR?
2928 2 or More
The officer using the vehicle signs in
2929 Column ?.. Of Car Diary. Column 6 Column 7 Column 8 Colun 9
The only Head for Contingency Fund in Part II

i.e. Contingency Fund is given
the code number ?
2930 4000 2000 8000 1900
2931 20 30 40 50
The organization of DAD corresponds All the
2932 broadly to the organization of the Army Air Force Navy three
The originating and responding action of the Demi Offcial Acknowle Compilati
controllers are done through ---- letters dgement on of
----- Advice Cards Punching
Memo Medium
2933
The Originating Code Head of CDA,
Secunderabad is 00/093/41. What will 00/094/4 00/094/4 00/093/4 00/094/0
be the responding Code Head? 1 2 2 0
2934
The originating code head of PCDA
(SC) is 00/074/21. What will be the 00/075/2 00/075/2 00/074/2 00/074/0
responding Code Head? 1 2 2 0
2935
Violet All the
2936 The page number is indicated using Ink Pencil pencil above
Irregulariti
es reported
earlier and
remaining
pending
Fresh
Irregulariti es
2937 The Part I of MFAI Report consists of a or b a&b

The parties are free to determine the
number of arbitrators, provided that such
number shall not be ?
2938 Even Odd One Three
impossible to meet obligations under this
contract due to Force Majeure conditions, is
to notify in written form the other party of
the beginning and cessation of the
circumstances immediately, but in any case
not later than days from the moment of
their beginning
2939 7 10 15 30
Respectiv e
dependen t
PCDA/CD
The pay accounts of non-gazetted personnel A of unit Respectiv e
serving in field service areas are maintained
by the ? PAO (ORs)
Any of the
2940 PCDA (O) three
The pay accounts of officers attached to or High
serving in High Commissioner for India in UK Commissi
are maintained by CGDA oner for PCDA New
office UK Delhi
2941 PCDA(O)
Additions or alterations to the list of PCDA/CD A
auditable documents will be carried out under
the orders of ?
2942 CGDA DGADS MOD (Fin)
The pay accounts of officers attached to or High
serving in High Commissions other than UK Commissi
CGDA oner for PCDA New
office UK Delhi
2943 PCDA(O)
The pay accounts of officers proceeding High
abroad on course of instruction, study leave Commissi
and temporary CGDA oner PCDA New
duty are maintained by : office Delhi
2944 PCDA(O)
During any
absence
from duty
without From the
The Pay and allowances of the officers will be On the day leave next day of All the
ceased of death transfer to above
Reserve
2945
on which
the orders
rescinding
the
promotio n
reach the
H.Qrs. of
The pay of higher rank to which an officer unit/form of grant of of receipt of
present on duty is erroneously promoted, will ation erroneous order by
be discontinued from promotio PCDA
the date n (O)
of issue of
2946 order
The payment and accounting functions Defence All the
in respect of the Ministry of Defence are Secretary three
entrusted to ?
2947 FADS CGDA
The PBG should be valid for a period
of days beyond completion of
contractual obligation
2948 45 55 60 75
The pension and Defence Civil estimates part PCDA/CD A Defence
of Appropriation Secretary
Accounts is prepared by
2949 CGDA FADS/SDF
The period of limitation for recovery by
contractors of security deposit from
Government is from the
date of deposit?

Government is years from
the date of deposit?
2951 30 10 5 3
The period of Short Term Agreement 12
2952 should not exceed ? 3 months 6 months 9 months months
accepted by CFA, which is not

considered as modification to a Contract?
2953 25 20 10 5
2954 25 20 10 5
Defences costing not more than Rs.
may be approved by CFA as Special
works?
2955 10000 15000 20000 50000
Date of Date of
signature of receipt of
officer original
authorize d MRO in
Date of to issue audit
Deposit of Date of MRO office
The period of validity of MRO (21 days) is
money clearance by
calculated from which of the following dates?
through bank
MRO
2956
The periods of retention for various
2957 records are laid down in OM I OMII OMIII OMIV
The person named in the instrument, to

whom or to whose order the money is by the
instrument directed
to be paid, is called ?
2958 Drawee Drawer Payee Payer

The person who has ultimate control over the
affairs of the factory subject to provisions of
Factories Act, is Principal
defined as ? Employer
2959 Employer Occupier Owner

Handed
over to the
The personal seal of the relieved Principal transferre d
officer Sent to
Controller/Controller will be Kept under
CGDA
by the relieving Principal lock and key
office
Controller/Controller?
2960 Destroyed
The personnel of the Defence
Accounts Department are governed by
Fundamental Rules from ?
2961 1.1.1986 1.7.1976 1.7.1986 1.1.1996
The point at which total revenue equals the Economic
total costs i.e. no profit no loss is called at Ordering
? Quantity Contributi All the
Break Even
on three
2962
not warranted by the information of the
person making it, of that which is not true,
though he believes it to be true is defined as Misrepres
in Indian entation
Contract Act?
2963 Innocence Mistake Fraud
Secretary
Defence
Secretary Defence Expenditu Secretary
The post of FADS has been re- designated as: Defence re Finance
Secretary
(Finance) (Defence)
2964
audit of miscellaneous claims of Industrial PCDA AAO AAO
Personnel of naval establishment at Vizag is (Navy) (Navy) Vizag (Army)
done by Mumbai NLAO Vizag
Vizag
2965
Addl. CGDA drawing a pay of Rs. 231140
224400/- got promotion as CGDA and wants (225000 +
to get his pay fixed from Date of Promotion. Personal
What would be his revised pay on promotion? Pay 6140)
2966 250000 237500 225000

Punching medium for rectification of incorrect
adjustment is up to Rs.
?
2967 25 lakhs 1 crore 5 crores 10 crores
between sub heads within the minor PCDA/CD A
head under each demand can be ordered by?
2968 CGDA CGA MOD
The power of Review of penalty is vested with Appellate All the

? Authority three
2969 President HOD
The power of Revision of penalty is vested Appellate All the

with ? Authority three
2970 President HOD

Head of the Any leave
Departme sanctionin g
The power to grant special casual leave is nt Ministry authority
vested in the ? concerned
2971 GOI
The power to re appropriate between
different sub heads within the Minor
Heads under each demand is vested in
2972 PCDA MOD GOI GOC in C
The powers exercised by CFAs after obtaining
concurrence of IFA are
called as Finncial Powers?
2973 Delegated Inherent Integrated None
The powers exercised by the CFA without Residuary Inherent Emergenc y None of the
concurrence of IFA are known Powers powers powers above
as :
2974
irrecoverable amounts due to any No
cause are up to Rs. in each case? powers to
AAO
2975 500 100 1000
variable and fixed to operation, process or Activity Absorptio n
products is termed as Based
costing?
2976 Uniform Direct
Adjustment made among owners of Compensa General Net worth Loss
vessel and cargo in the event of loss or tion Average ratio statement
damage to vessel/cargo is known as
2977
The present income limit is --------------- drawn Rs 3500/- Rs 3500/- Rs 9000/- Rs 9000/-
as on the date of consideration to decide the plus including plus including
eligibility of family Dearness Dearness Dearness Dearness
members of a Govt. employee. Relief Relief Relief Relief
2978
The presentation of accounting information in
such a way as to assist management in the
creation of policy and in day to day operation
of an understanding is defined as
Accounting?
Managem All the

2979 Financial Cost ent three
Till he
attains the
age of 75
years or
fixed tenure
whichever
is earlier
The President shall hold office for a term of

years from the date on which he enters
2980 upon his office 4 5 6
The primary check over contingent PCDA/CD All the
2981 expenditure is exercised by the ? Executive LAO A three
The primary function of the audit as

mentioned in Defence Audit Code is to verify
the accuracy and of complete
the accounts Correctne ss
ness
2982 Perfection Simplicity

Manual shall also be applicable to (i) the (i) is correct (i) is wrong
Coast Guard Organisation under the revenue and (ii) is and
heads and (ii) the National security Guard (i) and (ii) wrong (ii) is (i) and (ii)
under Home are correct are wrong
Ministry. correct
2983
The procedure of sending scrolls through the Defence Defence Defence
focal point branches is not applicable to Supplies works Pay &
payments of made Defence payments payments Allowance
by Public Sector Banks. Pension s
2984
Local
Purchase by
Units and
formation
s only
The procedure prescribed in DPM is Central Local

2985 applicable to ? Purchase Purchase Both a & b
The process of ascertaining the All the
2986 is known as Costing? Price Cost Value three
The process of identifying, measuring, Transactio ns Accountin g None of the

recording and communicating above
economic transactions is called as ----
2987 Accounts
Army called
out in aid of
civil power
Admin Approval, Technical Sanction and Urgent Imminent
allotment funds etc. are not insisted/required military danger to
in which of the following cases dealt by MES? necessity buildings
All the
2988 three
storing and
securing of
records
The process of Record management includes Classifying
destructio n All the
records of records above
2989
The procurement planning process would be Defence Service Defence
under the overall guidance of the ? Procurem H.Qrs. Acquisitio n
ent Board Concerne Council
d
2990 HQ IDS
Autonom
ous bodies
otherwise
governed
by other
All Central All Central Rules
Governme Governme nt
nt Departme
Ministries nts
The provisions of GFR are applicable to which All the

2991 of the following Offices? three
Short Emergenc y
Service Commissi
The provisions of PR Part I & II are not Commissi oned
applicable to Officers? oned
2992 Both None

The Public account of India was Article Article Article Article
2993 constituted under article of 266(2) 266(1) 267 (2) 267(1)
The rate of conveyance of personal effects

will further increase by -----------
--- each time DA rises by ..
2994 25%, 25% 25%, 50% 50%, 25% 50%, 50%
Same as Half the rate Double the
that of of CGHS rate of
The rate of monthly contribution for availing CGHS contributi CGHS No
medical treatment facility under CS(MA) Rules contributi on contributi contributi
is on on on
2995
The rate of subscription for a Group A
officer under CGEGIS is Rs. p.m. before
enrolment?
2996 20 40 60 120
2997 officer under CGEGIS is Rs. p.m.? 20 40 60 120
The rate of subscription for a Group B

official under CGEGIS is Rs. p.m. before
enrolment?
2998 20 40 60 120
Administration of Inter Service Army H.Qrs. Naval H.Qrs
Organizations is the direct responsibility of
?
2999 MOD Air H.Qrs.
3000 official under CGEGIS is Rs. p.m.? 10 20 30 60
The rate of subscription for a Group C

enrolment?
3001 10 20 30 60
Personal Effects by Road on Permanent

Posting for Pay level 4 is ----
---------------
3003 Rs 25 Rs 20 Rs 15 Rs 30
The ratio of appropriation of CGEGIS
subscription towards Savings and
Insurance funds is ?
3004 75, 25 50, 50 25, 75 60, 40
Ministry of
Road
The receipts and expenditure relating to Transport
Ministry of and Ministry of
Border Roads Organization are finally MOD
Home Highways External
accounted to the heads of (civil)
Affairs Affairs
by PCDA (Border Roads)?
3005
The record of Tyre Rotation is mentioned Unit Vehicle Vehicle Log Mileage
in ?????.. Register Book Card
3006 Car Diary

The recovery of an advance will commence Next year
from month pay January
drawn after its receipt?
3007 First Second Third
The Register in which permanent list A List B List T out List
of IRLAs transferred out by a Ledger wing is Register Register Register
maintained is known as ?
3008 None
The registration of agencies under NPS B) Axis D) None
3009 is carried out by.. A) LIC bank C) NSDL of these
Administration of the Armed forces of the Concerne d Chiefs of

union is the main function of Service Staff
? H.Qrs. Committe Integrated
e H.Qrs
3010 MOD
The repeat order is to be placed within six months
from the date of completion of the
supply against the previous order
3011 3 months 4 months one year
The reponding Code head of CDA, Guwahati is
00/091/22. What will be 00/091/2 00/092/2 00/091/2 00/091/2
originating code head? 1 1 3 4
3012
Consolidat
ed
The report which shows current and Book compilatio n
progressive figures under each RDR head for Sectional compilatio n of RDR All India
each PCDA/CDA office is compilatio n of RDR heads compilatio n
called heads
3013
The responding code head of CDA, Jabalpur is
00/093/52. what will be 00/093/5 00/093/5 00/094/5 00/094/5
the originating code head? 1 3 1 2
3014
The responsibility for the audit of DPDOs
pensions also devolves on PCDA (Pensions) and Banks
Allahabad
3015 PCDA (P) Both None
The responsibility for verifying the Regional
competence of Station Commander for PCDA/CD
according sanction to hire private A All the
accommodation rests with? three
3016 PCDA (O) AAO BSO

The responsibility of floating license fee bills
in respect of government accommodation
occupied by Army Station Concerne d
officers is with H.Qrs. officer
3017 LAO AAOBSO

The responsibility of handling all claims on Embarkati on Naval
account of Naval Armament stores, short Command Armamen t
landed or damaged rests with ? ant Supply
Officer PCDA
(Navy)
3018 NLAO
The responsibility of issuing Form 16 in Record Respectiv e
respect of JCOs/ORs rests with which of the office of the Depot
following offices? corps Battalion CO of the PAO (ORs)
unit concerned
3019
The responsibility of watching recovery of Both are
advances (under DHRs) is the responsibility of equally
? Accounts responsibl
Audit Section e
Section
3020 None
Administritive Tribunals Act is 27.02.198 28.02.198 01.03.198 01.04.198
3021 effective from ? 5 5 5 5
The restriction admissibility of TA only 1st Jan 1998 1st Jan 1999 1st April 1st April
to two children on Permanent Transfer is 1998 1999
effective from :
3022
Defence Establishments is reflected in the Annual
being rendered by the Audit
CGDA for inclusion in the Certificate None of
Appropriation Account these
3023 MFAI IAR

1 year from 3 years from 5 years 7 years
the date of the date of from the from the
receipt and receipt and date of date of
linking of linking of receipt and receipt and
sanction sanction linking of linking of
sanction sanction
3024 The retention period for Loss Statement is

The retention peroiod for Register of
3025 Loss is 1 Year 3 Years 5 years 7 Years
The role of DAD in the case of Arbitatration Declarator y

Awards in respect of
MES Contracts is in nature?
3026 Executory Advisory None
obstruction in the way of defence of the army
and to facilitate it by constructing or
improving roads, railway bridges and other Armoured Corps of Corps of
means of corps Engineers EME
communication
3027 MES
All Central
Govt
Ministries
/Departm
ents
attached
offices
subordina
te bodies
All Central Autonom
Govt ous
ministries bodies
/Departm
ents
The rules of GFR 2017 are applicable to which

3028 of the following: MoD only MoF only
Principal Controllers'/ Controllers'
Offices includes a leave substitute of of
the
establishment
3029 0.25 0.2 0.15 0.1

The schedule of monthly drawings is known Cash Schedule III Payment Debit Scroll
as? Assignme nt Schedule
3030
The scheme for payment of pension to
Defence pensioners including Defence civilian
pensioners by Public Sector Banks was
introduced with effect from 15.08.194 26.01.195 01.01.197 01.10.199
in all the states? 7 0 8 3
3031
on a new to meet
service not expenditu
provided in re in excess
Budget and of the
there is no provisions
sufficient for the
time for service
necessary included in
approval an
before close Appropria
of the tion (Vote
financial on Account)
When a year Act
need arises
to incur
unforesee n
expenditu
re in excess
of the
sanctione
d grant
Advance from Contingency Fund of India can

be allowed under which of the following All the
3032 circumstances? three
Verificatio n
of castings,
closing and
opening
book Audit of
balances Linking of
final
receipts and receipts All of these
issues
and issues
3033 The scope of local audit covers:

The second stage of Appropriation Audit is Receipt Expenditu re Sanction Regulator y
called------------- Audit Audit Audit Audit
3034
The selection process for percentage audit
will be so devised as to subject each IRLA to
percentage audit once in 4 years 4 3 years 3 2 years 6 2 years 2
a cycle of by PCDA(O)? months months months months
3035
3036 The service book has basically ----- 2 4 6 8
The Service Book must be kept in the custody AN Pay Head of the
of in which Govt. AN Section office
servant is serving. Section
3037 Setion I/C
The service books of all individuals who are
due to retire within following the
date of audit will be included in the selection
for test check
by LAO during Local Audit of units?
3038 4 years 3 years Two years One year

The signature of the officer using the None of
3039 vehicle is contained in ?of the Car Column 3 Column 5 Column 7 these
IT & SDC, EDP EDP

Secundera centre of centre of
The source code for Dolphin is centrally bad CGDA each PAO PCDA
maintained by ? Bangalore
3040
The starting time of Journey from ------- Station/ Air Both (a) &
- is taken into consideration for Port (b) Neither
calculation of DA during TD. (a) nor (b)
3041 Residence
The state of Punjab falls into which
3042 region as per Official Languages Rules, C B A None
Advance Increments can be granted Meritorio us

for which of the follwing kinds of work
achievements?
3043 Sports Both None
The States and their territories are
specified in the schedule of the
Constitution of India?
3044 Fourth Third Second First
Sub Jr. Sub Sr. Sub
The status of AO in a GE office is like a Divisional Divisional Divisional
? Officer Officer Officer
3045 GE
The statutory audit of Defence Percentag Sample All of
3046 services expenditure is only a ? audit. e Audit Test Audit Audit these
all resident production units plus that part of

taxes, less subsidies, on products, which is not
included in the valuation of output, during a
financial year, reckoned at current market
Office from time to time is Gross
known as ? Domestic
Deficit Deficit ng Liability
Product
3047
Central Government and the State General Total Real Combined
Governments, excluding inter- Governmental Governme Governme nt Governme Governme
liabilities is known as nt Debt Debt nt Debt nt Debt
?
3048
No Minimum is
minimum one year.
limit. No
The supplier(s) will be registered for a fixed Maximum Maximum
period of in GeM Portal in general? limit is 3 Limit
years
3049 1 to 3 years 1 to 5 years

Single Entry Double
System Entry
using System
Double using Single
Entry Entry
Principles principles
wherever
required
Single Entry Double Entry

3050 The system of Government Accounting is System System
The TEC report should be prepared in
3051 the format as given at Form --. DPM-21 DPM-22 DPM-23 DPM-24
PCDA/CD
3052 The Technical advisor to GOC in C is? CWE CE GE A
The tenure of C&AG of India is No such

3053 years 4 5 6 limit
50% of the 80% of the 90% of the 100% of the

estimated estimated estimated estimated
entitled entitled cost entitled entitled
cost of of cost of cost of
Advance may be granted to a Govt. servant in journey journey journey journey
each case of LTC
3054
Bringing Making
together an entry in
entry in a Stock
ledger and Register
Making supportin and
entry in the g voucher endorsing Reconcilin g
Ledger on receipt receipts and
before voucher. issue
scheduling vouchers.
voucher.
The term 'Linking' in the local audit

3055 means:
Supply of supply of
stores by stores by
The term 'Packing Account' is depot Unit/form Imported None of
related to... ation stores these
3056
vertically Horizontal
totaling totaling only
only both (a) & None of
(b) these
3057 The term ?Castings? mean:

The term associated with checking whether Credit
the items shown in vouchers have been taken Verificatio n
on charge by the unit
authorities or not is known as?.
3058 Linking Pairing Casting
Vertical Vertical or
Horizontal None of
totaling Horizontal
totaling only these
only totaling
3059 The term Casting means

Bringing Making
together an entry in
entry in a Stock
ledger and Register
Making supportin and
entry in the g voucher endorsing Reconcilin g
Ledger on receipt receipts and
before voucher. issue
scheduling vouchers.
voucher.
3060 The term 'Linking' in the local audit means:

The term of MP of Rajya Sabha is
3061 unless retires early? 2 years 4 years 5 years 6 years
Supply of supply of
stores by stores by
depot Unit/form Imported None of
The term 'Packing Account' is related to... ation stores these
3062
People Personnel Person pension
below below officer below Bearing
officer rank officer order and
rank rank Report
3063 The term PBOR stands for

The terms of the contract must be ------ & Tough and precise and Complex
and there must not be no demandin g definite and
room for ambiguity or misconduct clear and confusing
therein. simple
3064
consecutive outstanding lists, it should
be put up to PCDA/Addl. CDA for monitoring?
3065 2 3 4 5
consecutive outstanding lists, it should
be put up to PCDA/Addl. CDA for monitoring?
3066 2 3 4 5
While
proceedin g
on Course of
Instructio ns
exceeding 3
months
within India
While
proceedin g
Advance of Pay is admissible to Army Officers On transfer ex-India on All the
3067 in which of the following circumstances? within India duty three
Within Within one Within two Within six
three month of months of months of
months of completio n completio n completio n
completio n of return of return of return
of return journey journey journey
The time limit for submission of LTC claims in journey
normal cases, when no advance is drawn
3068
hold on regular basis, either immediately or
on the termination of a period or periods of
absence, a post, including a tenure post, to
which he has been appointed on regular basis Permanen t Confirmati
and on which he is not on probation employme
on in a post
nt
All the
3069 Lien three
Sender&#
39;s Name
and
Sender&# designatio
39;s n
address
The top left hand corner of the DO letter will Sender&#
3070 show 39;s Office To address
The total amount of penalty under RTI
3071 act shall not exceed Rs. ? 25000 50000 75000 100000
The total LD shall not exceed value of

% of undelivered goods and amount
stipulated in the contract
3072 1 2 5 10
The total number of holidays to be observed
in all Defence Accounts Offices, wherever
they are situated
will be in a year
3073 16 17 15 + 2 RH 16 + 2 RH
order and option clause should not exceed
of the originally ordered
quantity
3074 0.3 0.4 0.5 0.6
The total value upto can be Upto 2 Upto 3 Upto 2.5 Upto 1.5
3075 purchased by Local Purchase lakhs lakhs lakhs lakhs
CENTRAD (Centre for Training and

Development) is functioning from
?
3076 35339 34243 37530 37895
officer whose services are lent by Parent
Defence to Civil and vice versa are borne by? departme
nt
3077 Defence Civil Borrower
by Field Cashier is compiled to suspense
head (till recovered in IRLA) 00/018/6 00/018/6 00/018/6 00/018/6
? 0 1 4 5
3078
The transit Pay and Allowances of Officers of Dept. to
the Defence Services lent to Civil Department which he is
or, vice versa, are debitable to ? proceedin Borrowing Defence
Lending Departme Service
g Departme nt nt
Estimates
3079
Out of (a) At the
and (b) discretion
which is of
more Competen t
The travel entitlement of FAMILY is Date of Date of beneficial. Authority.
determined on the basis of the status of Govt. Journey of Transfer of
official as on family Govt. official
3080
departme
nt to which
he is
The Travelling Allowance of a Government Parent transferre
servant transferred from one department to Departme d
another is debited to the nt
decided in
3081 each case None
The treatment at AMA consulting
3082 room is limited to days? 30 15 10 5
of AMA is limited to days if
the treatment is taken in Indian System of
Medicines and in Homeopathy.

The treatment at the consulting room of AMA
is limited to . days with a
maximum of .. consultations.
3084 10 and 10 4 and 4 10 and 5 10 and 4
of AMA is limited to normally -------- injections
and the number may go up to
depending on patients
ailment.
3085 5 and 10 10 and 15 5 and 15 10 and 20

The treatment at the consulting room
of Authorized Medical Attendant is limited to
days in general?
3086 3 5 10 15
The ultimate responsibility for ensuring that Principal
expenditure does not exceed the Staff
corresponding budget allotment rests on Officers PCDA/CD A
(Service concerned
H.Qrs)
3087 FADS CGDA

The unique field with which information is Check digit
retrieved easily in PAO of the army
(ORs) for PBORs is ? number Name of the Army
PBOR Number
3088 Unit code

Advance payment if payable should
3089 not exceed of contract value 10 5 7.5 15
The validity of coupons issued by First day, Last day, First day, Last day,
3090 Military Farm is of the next current sixth sixth
Broad form
in which
The word 'Form' used in Defence Accounts Appropria te
head of
Code does not include the prescription of ? are kept
account
3091 Both None

Chief
Constructi
on Engineer
(R&D)
Ordnance New Delhi PCDA (R&D)
The work of Defence Laboratories is DRDO,
administered by ? Factory New Delhi New Delhi
Board
3092
The work related to vetting of Draft Gazette
Notification (DGN) in respect of Army Officers
was transferred to 01.01.197 01.01.198
PCDA (O) w.e.f. ? 6 4
3093 1.1.1996 1.10.1997

the accuracy and completeness of accounts to
secure that all receipts are brought to account
under the proper head, that all expenditure
and disbursements are authorized, vouched
and correctly classified and that the final
account represents a complete and true
statement of the financial transactions it
purports to
exhibit.
One and
3094 Primary Main only Spiritual
The shall appoint a person who is Chief Justice
qualified to be appointed a judge of the of India
Supreme Court to be Attorney Prime All the
General for India Minister three
3095 President
There are Major heads under
3096 Revenue Receipts ? 4 5 6 7
There are two models of incurring Capital and Central

expenditure out of fund placed at the disposal Revenue Purchase and
of authorities to whom Local Capital and CAPEX/OP
budget is allocated. What are they? Purchase State EX
3097
There are Sub-Major heads under
3098 Capital Outlay? 8 9 10 12
Six digits
number
Third component of CDA (O) Account Number Two digits Six digits with
is represented by ? number number alphabet
3099 Unit code

Advance up to 90% of total estimated
expenditure for outdoor treatment is
admissible if total estimate of
expenditure is more than
3100 Rs 5000/-
Rs 10000/- Rs 15000/- Rs 20000/-
Account
Number of
Third component of CDA (O) Account Number Army Task
represents ? Ledger wing Officer Number Check Alpha
3101
Respectiv e Nearest
ECHS Military
Third party payments in respect of ECHS Regional Poly Clinic Station Hospital
personnel are done by ? CDA H.Qrs.
3102
influenced by pitch, volume, speed and Oral Written Verbal Non- verbal
clarity. For which type of communication, this Communi Communi communic communic
statement is cation cation ation ation
true?
3103
preceise because words are chosen with great Oral Written Verbal Non- verbal
care. For which type of communication this Communi Communi communic communic
statement is true cation cation ation ation
?
3104
Through which document, AO GE satisfies Measure Completio n
himself in audit that Schedule B stores are ment Book Certificate
issued to Contractor by USR/Baby Any of the
MES? indent three
3105
Till , Defence Finance was part of MOF
and became MOD (Fin) as
Independent Division under MOD?
3106 1975 1976 1983 1984
Time limit for drawing Advance of LTC No such
is days before journey in case of travel by limit
Air/Sea/Road?
3107 65 95 125
Time limit for drawing Advance of LTC is No such
days before journey in case of limit
travel by Train?
3108 65 95 125
Time limit for drawl of advance by Govt. 125 days
servant for Air and Train journey 65 days & 65 days & 60 days & & 125
respectively 125 days 65 days 125 days days
3109
To accept necessity by a CFA is Rough Cost Indication of Approxim Technical
prepared and submitted cost ate Sanction
Estimate
3110
Advance upto . of the probable None of
3111 amount of reimbursement can be 0.8 0.9 1 these
To accept special tenders such as cost plus

type, prior sanction of
is necessary
3112 GOI PCDA E in C DGADS
Left hand
Left hand Right hand side after
side top side top
the
corner corner
signature
Below the
3113 To address in a DO letter will be signature
To arrive at the figures to be included in the
Forecast Estimates for Defence Pension
heads, actuals of the will Preceedin g Last 6
be taken as basis? last 3 years last 2 years
year months
3114
To avoid delay in sanction of pension of DAD
employee, period of Qualifying Service is
verified before date 18
of his/her retirement? months
3115 6 months 1 years 2 years

Average
charges in
the last Previous
To avoid double payments recurring charges Previous years All the
will be linked with and audited? quarter charges three
charges
3116
Previous No linking is
years required.
To avoid double payments, recurring charges charges Previous None of
are linked with ??? charges these
3117
Previous No linking is
years required.
To avoid double payments, recurring charges charges Previous None of
are linked with charges these
3118
To become eligible for double rate of
Transport Allowance the disability percentage
of employee should be
minimum ?
3119 0.1 0.25 0.4 0.5

government servant should not Minor child Any of the
possess own house in the town/UA in the three
name of ?
3120 Self Spouse
To become eligible for pension,
3121 normally a PBOR is supposed to serve 5 10 15 20
Advance upto max % can be No

3122 drawn during TD. 0.8 0.9 1 advance
To calculate Hospital stoppage rolls,
(time) is taken as basis (i.e.
admission/discharge before and after) in
Military Hospital?
3123 12 Noon 0.541667 0.5625 0.583333

Date shown Date of Date of
on the dispatch by receipt of
To claim for an overcharge by Railways, six original Railways original bill All the
months period is computed for DAD from the bill
date three
3124
To classify a road as Military Road, PCDA/CD
3125 whose prior approval is necessary? GOI GOC in C CWE A
To close an existing road in a Cantonment CEO,

whose prior approval is necessary? Cantonme nt
Board
PCDA/CD A
3126 GOC in C GOI

Book value Total Book Constructi
of each value of all on cost
building to buildings to incurred for
be be demolishe each
demolishe d building
d, separately Constructi
To determine the Competent Authority to separately on cost
sanction a demolition statement, which of the incurred for
following points should be considered? total
buildings
3127
approved establishment in EME workshops, EME Army Head
whose sanction if EME Depot Quarters
necessary? Records Battalion
3128 GOC in C
To enable the audit authorities to focus on
the retiring employees dues/demands, their
pay bills are prepared and sent separately in
the
last months of service?
3129 6 4 3 2
its normal activities from 1st April till such Suppleme
time as the Appropriation Bill is enacted, ntary Grant
is obtained from Additional Vote on
Parliament? Grant in Aid Grant
Account
3130
To ensure that all the items purchased
through Supply Order have been accounted
for, you will carry out Ledger to a and vice voucher to c and vice
verification from ? voucher versa ledger versa
3131
published in respect of a specific Check Digit
PBOR, Every Army No. is cross verified with
his ?
3132 Sheet Roll Both None
Advances drawn on Field Cheques by Army In three In two Installmen
officers from Field cashier are recovered in equal equal ts decided
in IRLAs of the officers? Full at one installmen ts installmen by PCDA (O)
go ts
3133
as on 01.01.2016, Basic Pay + Grade Pay of
the government servant is multiplied with a
factor of as per
7th CPC?
3134 1.86 2.57 2.75 3.2

respect of Contractors bills, verification by the
auditor should be test checked by to the
extent of Group Another
cent percent? Officer Auditor
3135 SAO/AO AAO

particulars of all payments made to Income Demand NRC
contractors should be noted in Tax Register Register Register
the ?
3136 None
From From
Format Format
Cells dialog Cells dialog
box choose box click on
Merge and Merge Cells
Center From check box
check box Click on Format
Merge and Cells dialog
Center tool box select
on formattin the
g toolbar Centered
alignment
To join some cells and place the content at

the middle of joined cell, which tool you will
3137 use
To make payments outside the terms of PCDA/CD A Next higher All the
contract, whose consent is CFA three
necessary?
3138 CFA
To notify the individual casualties, Either a or
3139 Order is issued? Part I Part II b Both
To obtain the decision of PCDA/CDA, Office Note
which kind of Office Communication is used in
a PCDA/CDA Office
3140 Circular Letter U.O. Note
To obtain treatment at Private ward in
a Recognised hospital, minimum basic pay
should be Rs. p.m.
3141 47601 63101 80901 None
ward in a Recognised hospital,
minimum basic pay should be Rs. p.m.
3142 47601 63101 80901 None

To prevent possibility of alterations in ledgers,
LAO staff will first check
leading up to balances before Arithmetic All the
taking up any other audit process? totals three
3143 Receipts Issues

M section of Regional CDA are Compilati Demand Cheque All the
intimated to PAOs on monthly basis through on Report Intimation s Slips three
?
3144
Comparision of 3 different manufactureres of Above Above 25000 Above Above
particular article/goods is compulsory when 25000 up up 250000 up 50000 up
the to 2.5 to 30 to 30 to 2.5
value is? lakhs lakhs lakhs lakhs
3145
To rectify the errors which of the Trail Journal
3146 following is used? Balance Proper Both None
To remove C&AG of India procedure similar to Member of Supreme

the removal of which of the following should Parliamen Court Judge
be followed? t Vice All the
President three
3147
To transfer superseded items, which are
stocked by other stores depots,
are prepared by the depots Nominal Expense Issue Any of the
transferring those items? Vouchers Vouchers vouchers three
3148
To what extent, Cash accounts of
3149 Military Farm are supposed to be 0.333333 0.166667 0.5 1
To what extent, linking of issues (Transfer

outward) is supposed to be
verified in local audit.
3150 0.333333 0.166667 0.5 1
To whom the AAO GE reports for all matters IA cell of
in DAD? Main Office
3151 RAO/LAO Both None

Consignor Consignor Consignee Issuing
LAO to unit to unit to their depot to
Top List is the list with which vouchers are Consignee Consignee LAO their LAO
forwarded by to ? LAO unit
3152
Register would be agreed with total of the Schedule III
relevant by D section of CMP
PCDA (O)? figure
3153 Cheques Vouchers
Trading A/c, Profit & LossA/c form
3154 parts of records under Cost Financial Both None
saving leads to Both A and None of the

storage cleanlines s B above
space
3155 Advantages of weeding out are
Training Allowance is payable to an eligible
employee for a maximum period of
only during the entire No such
career as per VII CPC? limit
3156 5 years 10 years 3 years

Transactions arising in the books of CsDA
which are adjustable in the books of AG State
Govt./PAO Ministries and Departments of Settlemen t Revolving Civil ID
Central Accounts Accounts Schedules
Government, are settled through ?
3157 cash
Transactions arising in the books of one All India
controller which are adjustable in the books Consolidat
of another CDA are adjusted ed Compilati Defence
through? on Exchange
Account
3158 cash basis CAS of RBI

Defence Defence
Proforma Exchange
Transactions between Defence, Postal & Account Account Civil ID
Railways are settled through ? Schedules
3159 Cash
Transactions in respect of Foreign CDA
Service in the Australian Government are (Army) PCDA New PCDA (CC)
settled centrally by the ? Meerut Delhi Lucknow
3160 CDA Patna
Transactions of Defence Services arising in PCDA (R&D)
UK, adjustable in India passed through the New Delhi
Inward London PCDA New PCDA (BR) All the
Account and dealt with by ? Delhi New Delhi three
3161
Transactions of the Defence Services taking Defence Inward Outward
place in the branches and offices of RBI, SBI Proforma settlemen t settlemen t
and its Associates Account Account Account Revolving
will be taken directly against? Account
3162
Transactions relating to Debt, Small Saving Consolidat Contingen cy Public
Provident Funds, Reserve Funds, Deposits, ed fund of Fund of India Account of
Miscellaneous and India India All the
Remittances fall under ? three
3163
Transactions relating to issues of Issues on Issues on
categories will be supported by issue Payment loan
vouchers?
3164 Both None
Transactions relating to Pension Payments
made by Embassy of India, Kathmandu are
settled through RBI CGDA PCDA New PCDA (BR) PCDA (P)
CAS, Nagpur against ? office Delhi New Delhi Allahabad
3165
Advertised Tender Enquiry is also known as Open Limited Local
? Tender Tender Tender
3166 None
Temporar y Completel y
rejected rejected
Transactions uploaded by PCDA (O) under SBI transactio transactio
CMP system, but rejected are classified as ns ns Either a or b
?
3167 None
of debts due to Government but which do not Miscellan Unclassifie
come under any of the Heads of Advances eous d Advances
specified will be Other Advances Suspense
compiled to the head? Advances Heads
3168
Transactions with Railways, Posts are Settlemen t
settled through by PCsDA/CsDA? Account ID
Schedules
3169 Cheques None
Transfer benefits are admissible if the transfer In Public In In all cases None of
is .. Interest Personal of transfer these
Interest
3170
To correct To revise
error of provisiona l
Transfer entries are operated for which of the classificati classificati
following adjustments? on on
3171 Both None

Inter
Departme
Transfer Entry (Class II P.M. voucher) is not Rectificati Clearance of Payment of ntal
operated in which of the following cases? on of error debt heads bill Adjustme
nt
3172
Transfer of buildings under one Army Army
Command between Departments Headquart
under MOD requires approval of ers
3173 MOD GOC in C GOI
Transfer of funds from one primary Assignme nt Cash Fund Reappropr
unit of appropriation to another such unit is Assignme nt Transfer iation
defined as ?
3174
Transfer of funds from one primary Re Modified misapprop appropriat
unit of appropriation to another such unit appropriat appropriat riation ion
within a grant is called ? ion ion
3175
Transfer of Installations between Services of
the Ministry of Defence
requires the sanction of ?
3176 CGDA MOD DGADS GOI
MOD,
Dept. of Ex
. Irregularities noticed during post audit of Concerne d serviceme n
ECHS bills/vouchers will be brought to the Station ECHS Welfare
notice of by M section of PCDA/CDA H.Qrs. poly
office? clinics
3177 GOC in C
MOD,
Dept. of Ex
. Irregularities noticed during post audit of Concerne d serviceme n
ECHS bills/vouchers will be brought to the ECHS Welfare
notice of by M section of PCDA/CDA poly
office? clinics
Station
3178 H.Qrs. GOC in C
Advertised tender enquiry is generally used
for procurement of goods of
value Rs and above
3179 20 lakhs 15 lakhs 25 lakhs 10 lakhs
Transfer to a post carrying less pay Written
3180 cannot be made except due to ? Infficiency request Both None
Equally by No such
Transit loss of goods is to be born by
, unless agreed upon differently? the Buyer understan
and Seller ding
3181 Buyer Seller

Transit pay & allowances both forward and
return journey of Govt. servants transferred
to or from Missions and Offices abroad will be Parent That plans Differs from
borne by the Ministry transfer case to case
Ministry ?
3182 Both
Transportation of Men and Material is the Corps of
responsibility of which of the Engineers
following corps of Indian Army?
3183 ASC AOC EME
Transportation of stores from abroad Stores Freight special
to India by air under special sanction of India collect basis collect basis collect basis
are received on basis
3184 None
Transportation wing of PCDA (O) does not Short Reserve
deal with Travelling Allowance claims of Service Officers
which of the following Commissi when
officers? oned Reemploy ed recalled
3185 None
Travel by AC Taxi during Temp. duty is 12 and 13 and above 14 and None of
admissible for officers drawing Pay in above above these
Pay level
3186
Travel entitlements for journeys between
Mainland & A&N Islands and Lakshdweep
Islands by Ships operated by Shipping A Cabin Deluxe
Corporation of India Ltd B Cabin Class
Class Class
during TD for Pay level 10 is
3187 Bunk Class

Travel in AC I during Temp. duty is admissible 9 and above 10 and above 11 and 12 and
for officers drawing Pay in above above
Pay level
3188
Travelling Allowance of Military students Defence Civil Both a, b Both a, b
under training with survey parties is debitable Services Departme nt 50-50 75-25
to the ? Estimates ratio ratio
3189
Air
Headquart
AFCAO is a service organization under the PCDA (AF) ers All the
administrative control of ? Dehradun three
3190 HQ IDS
Treasuries in the State Government set up are District Chief Finance
generally under the supervision of ? Treasury Minister of Minister of
State Officers the the
Assembly state State
3191
can be extended to days if the system of
treatment is
Indian/Homeopathy?
3192 20 25 30 40
Treatment at AMA consulting room is No such
limited to maximum of consultations limit
within 10 days
3193 2 3 4
balance sheet and cash flow statement are Summarisi
outcomes of which ng
accounting process?
3194 Recording Classifying Analysing
TTEIG is made available to Master

Adjutant Engineer in
in Defence Service General Chief General of
Estimates? Ordnance
3195 QMG
Andaman &
Nicobar
Two HRAs are payable for the employees Islands North East
posted in ? Region
3196 Both None

Two or more persons are said to when
they agree upon the same thing
in the same sense as oer Contract Act?
3197 Consent Accept Contract Consider
Two or more persons are said to consent the same in the same
when they agree upon as per thing sense
Contract Act?
3198 A or B A And B
Two separate skeleton lists one for No. 3 &
one for No. 5 copies are required to be
prepared and Engineer
forwarded to LAO by Depots? Store
3199 Remount Medical Ordnance

Not
permitted
to use other
kinds of
leave during
Intervene
Two spells of EOL, intervened by another kind ning
of leave should be treated as for the periods
purpose of applying the maximum limit
one
continuou s Different Depends on
3200 spell spells case to case
made for any new major work not included in
years programme unless work can be entirely
financed during 15th 30th 15th 31st
the year? November November December December
3201
AO/SAO) - for all bills valuing above
the financial powers of AAOs and up to Rs.

3202 1 lakh 2 lakhs 5 lakhs 10 lakhs
Ultimately, the recovers the amount Issuing Bank Advising All the
from the applicant in the case Bank three
of payment through Letter of Credit?
3203 Seller
Maximum 15
days in entire
service
irrespectiv e
of No. of
occassions Any
Unavaialed portion of Joining Time can be Only One Two
Number of
credited to EL account of an employee occasion in occassions occassions
(Subject to maximum of 15 days) can be done the entire in entire
. No such
on Occassions? service service
restirction
3204
Unavailed Joining Time if credited to No such Cannot be
EL account, the total should not exceed? limit credited
3205 300 315

Unaviled portion of which of the Joining Paternity Maternity All the
3206 periods can be credited to EL account? Time leave Leave three
Under Buy (Global), procurement will

3207 be done from vendors? Indian Foreign Both None
Semi Private
Ward and
Under CGHS employee drawing basic pay of General below Private Delux Ward
47601 to 63100 is eligible for Ward Ward
3208
Semi Private Private
Ward Ward and
Under CGHS employee drawing basic pay of General below
Delux Ward
63101-80900 Ward
3209
Under CGHS employee drawing basic pay of General Semi Private Private Delux ward
80900 and above Ward Ward ward and
below
3210
Under CGHS employee drawing basic No such
3211 pay up to is eligible for only General 47600 63100 80900 limit
After 7th CPC Air Travel is admissible for LTC

for the employees in pay level
and above
3212 6 7 8 9
Government is credited to the
subscriber's account once in a
?
3213 year half year Quarter month
Under FR 56 J Review is done for
3214 Group C post after attained the age of 50 52 55 58
Group C post in case not governed by

any pension rules Completion of years
of service
3215 25 30 33 35
Before the
commenc
ement of
Under normal circumstances, the declared onward
Before journey
place of visit can be changed At any time submissio n None of
, with the approval of the Competent these.
of final claim
Authority.
3216
Army Commanders, power to purchase of GOCs in C of
stores of ordnance origin up to Rs. 10 crores all
per transaction in consultation with Finance is command GOC in C of Chief of GOC in C
vested s NC & EC Army ARTRAC
with ?
3217
Under the Administrative Tribunals
3218 Act, a bench consists of members 2 3 4 5
Achieving Pre
targets in a determine d
systematic plans and
Minimum manner Low cost
Operating
cost
Under the concept of 3 Es of Audit, Economy All the
3219 is defined as ? three
Under the DFPDS 2016, all CFAs are required Purchase Procurem Profession
to form .. for processing various stages of Committe e ent al Officers
procurement Board of Committe Board
proposal Officers e
3220
Departmentalization of Accounts,
of the Ministry concerned has been
made responsible for the submission of the
audited Annual Appropriation Accounts duly
signed by the Chief Accounting Authority
Controller Financial
3221 Geneal Pr. CCA Secretary Advisor
Departmentalization of Accounts, each Pay Local Audit
Ministry/Department has a Accounts Office
under them? Office
3222 Both None
After approval maximum of % of the AE
amount will be added for special Architectural
features and superior specifications in respect
of
buildings identified as prestigeous?
3223 10 25 33.33 50
Under the scheme of Focal Point Branch, each Defence Focal
CDA is a ? Accountin g Point Branch
Circle
3224 Both None
At the first At the first Both CFA
instance instance only technical decides
only financial bid and which bid is
technical is financial to be
bid is opened bids are opened
opened opened first
together
3225 Under the two bid system:

For an For study of
approved PG at
course of one' s
Under what circumstances can commuted study in For personal own effort
leave be taken without Medical Certificate? public reasons
interest
To visit
3226 abroad
Under what grounds commuted leave can be Private Medical Illness of ChildrensE
granted to Govt. employee? Grounds Grounds wife ducation
with MC
3227
Under which article of constitution
Consolidated Fund of India has been
prescribed or referred?
3228 112 343 266 148
Contingency fund of India has been
3229 112 148 266 267
Public Account of India has been prescribed
or referred?
3230 112 148 266 267
When the
presenting
officer is
legal
Under which circumstances, a Charged practition When
Official can defend his case with the er Disciplinar y
assistance of Legal Practitioner in Authority
Disciplinary proceedings? so permits
3231 None Both

Where where the
eligible seniority of a
persons person is
were revised
omitted to retrospect
be ively over-
considere reporting of
d vacancies
Under which condition Review DPC should be All the

3232 convened? three
Departme nt Departme
of Expenditu nt of
Under which department of Ministry of Departme re Financial Not under
nt of Service Ministry of
Finance does CGA come?
Revenue Finance
3233
After CFA has approved the case, a formal a formal U.O
communication of concurrence may given letter number
through
3234 DO letter OM
Under which of the following During During
circumstances, Government servants are suspensio n Study Leave
eligible for LTC (self)?
3235 Both None
Under which of the following circumstances, Transfer to
pay fixation is not involved in respect of a lower post
Government Permanen t
servant under 7th CPC? Deputatio n
Transfer
3236 None
Under which of the following conditions, Delay in Refusing
stepping up of pay is not allowed for a senior assumptio n promotio n
drawing less pay of
when compared to Junior? charge
3237 Both None

Under which of the following methods of All the
valuation of material, closing stock three
is valuated at latest market price?
3238 FIFO LIFO HIFO
Under which of the following methods All the
of valuation of material, current cost of three
materials is charged to production?
3239 FIFO LIFO HIFO
Revision of Original TS
Under which of the following reasons, is found
Technical Sanction (TS) accorded to costed Technical Administr based on
reasons ative
schedule of work cannot be revised? inaccurate
Approval Estimates
3240 None
the account of a Govt. official covered C) Tier I and D) None of
under NPS2004 is mandatorily to be opened? II these
3241 A) Tier I B) Tier II

Under which of the methods of depreciation, Depreciati on
asset value will not be reduced ? fund
Original investmen
cost t
3242 Both None

Under which of the methods of depreciation, Straight line Diminishin g
asset will become Nil balance
after some time period?
3243 Both None
Under which rule of CCS CCA Rules an
3244 employee can be suspended 9 10 14 16
After closing of annual accounts, if a

rectification/readjustment is necessary, same
will be carried out
with prior approval of ?
3245 CGA C&AG Both a & b MOD

Undisbursed pay& allowances are credited to Pay & Deposits Suspense Any of the
? Allowance s Head Head three
head
3246
Is deposited
to
Governme Lapses to is carried Depends
Unexpended balances of Cash Assignment
? nt Governme nt forward to on case to
next year case
3247
Carried Deposited to automatic
forwarded CDA through ally lapsed
Unexpended balances under cash to next year MRO to
assignments are ? governme
nt
3248 None
Discharge Roll of the PBOR together with
Medical Examination Report or Release Board
proceedings to Record Office at least in
advance of the 12 24
date of discharge months months

Unit Entitlements are written in
3250 in the Registers for each type of Red Ink Black Ink Blue Ink Pencil
Unit of product or service in rlation to which Cost Cost Centre All the
costs are ascertained is defined Allocation three
as ? unit
3251 Cost Unit
Unit Transport Register is maintained
3252 in ?? IAFZ 3023 IAFS 3023 IAFZ 3203 IAFS 3203

3253 in ?? IAFZ 3023 IAFS 3023 IAFZ 3203 IAFS 3203

3254 in IAFZ 3023 IAFS 3023 IAFZ 3203 IAFS 3203
Units in which inspection may be limited to

one occasion per anum, normally month
cash account is
audited in full by LAO?
3255 four three two one

budgetary allocations, the Department of
Expenditure in consultation with NITI Aayog
and the concerned Ministries shall prepare
Budget statement linking outlays
against each scheme/project with the
outputs/deliverables and medium Performa Modified
Performa
term outcomes nce and Appropria
nce
Outcome tion
3256 Outcome
Units of Air Force responsible to maintain Station Self Special Store
public fund accounts on Accountin Accountin Accountin Accountin
station basis are known as ? g Units g Units g Units g units
3257
parties, an order or ruling of the arbitral
tribunal made prior to the replacement of an
arbitrator shall not be solely because
there has been a change in the composition
of the
arbitral tribunal
Implemen
3258 Valid Invalid Postpone d ted
exceptional circumstances of the case
otherwise determines, no Government
servant shall be granted leave of any kind for
a continuous
period exceeding ?
Unserviceable MT spare parts are accounted Divisional Stores in Salvage All the
for in by MES? Stock Hand Ledger Ledger three
3260
None.
Disposed by
Formation
Engineers
Unserviceable surplus stores should be Field
returned by Formation Engineers to for Engineer Ordnance
Park
disposal Depot
3261 a or b
Deposited
through MRO
Surrender to PCDA/CD
Unspent balance under Annual Training Grant ed to A
as on 31st March of a year should be
? Governme
nt
3262 Both None

be utilized
to the best
interest of
Unspent balance under Training Grant at the Lapse to be carried state
close of financial year will Governme forward to
? nt next year
Any of the
3263 three
Unspent balances under Receipt Governme
3264 Heads and Expenditure heads are Balances nt Both None
PCDA/CD
3265 UO Number is allotted by ??.. A IFA/PIFA CGDA FADS
PCDA/CD
3266 UO Number is allotted by .. A IFA/PIFA CGDA FADS
After retirement what amount can be A) 40% of B) 60% of C) 100% D) None of
withdrawn by the Govt. official feom total the total of total these
his NPS account? deposit deposit deposit
3267
UO Number is centrally controlled PCDA/CD
3268 by??.. A FADS CGDA MoD
PCDA/CD
3269 UO Number is centrally controlled by.. A FADS CGDA MoD
Up to Rs. purchase can be done

3270 on GeM portal without any 25000 50000 2.5 Lakhs 30 Lakhs
Up-gradation under MACP scheme is

admissible on completion of years
of service in a post?
3271 4 6 8 10
Up-gradation under MACP scheme is The next next
granted to the Government Employee to higher higher pay
? grade level
3272 Both None
Upto Rs. , goods can be
3273 purchased without quotation 50000 25000 20000 15000
uniform unity uniform unity

resource resource resource resource
located locator locator located
3274 URL stands for
Used Measurement Books are kept
3275 under the personal custody of in a GE AGE JE AO
Using Paste Special command which of All of

3276 the following you can paste selectively Formulas Validation Formats above
3277 Uttrakhand kis kshetra ke adhin aata K Kh G Gh

After reversion from Deputation, if the Higher post Presumpti ve Deputatio n As per the
employee was eligible for promotion in the pay from pay as if he post pay till option
parent department from a date falling during date of has not gone next exercised
the period of deputation, reporting on deputatio promotio by the
he will be eligible for pay? back n n individual
3278
filled by promotion from Senior Hindi
Translators with years regular
service in the grade?
3279 8 6 5 3
Vacuum tubes was used in
3280 generation. First third Fourth Fifth
Validation reports generated by EDP in
respect of Part II orders will be checked %
by the respective AAOs
with the Part II Orders?
3281 100 66.66 50 33.33

Value of anticipated drawal over a period of
should be taken into account while
determining the level of CFA for conclusion of
Rate
Contract/Price Agreement?
Value of stores issued to Contractor free for Contract Completio n Completio n Constructi
fixing will form the part of Agreemen t Report Part A Certificate on Account
for the purpose of total
expenditure incurred for the work?
3283
Varsh 1976 mein sansdiye Rajbhasha smiti ke Lalit Om Mehta Morarji Inme se koi
adhykash kaun the ? Narayan Desai nahi
Mishra
3284
Vehicle Log Book is maintained in form
3285 No?? IAFZ 2179 IAFZ 2197 IAFZ 2971 IAFZ 2719
Vehicle Log Book is maintained in form

3286 No IAFZ 2179 IAFZ 2197 IAFZ 2971 IAFZ 2719
Vehicles condemned as BER under All the

3287 proper authority will be treated as Salvage Scrap Obsolete three
Vehicles condemned as BER under the All the

3288 proper authority will be treated as Surplus Salvage Scrap three
amendments, if any, there to in respect of

Army Officers are signed only by the
nominated for this Wing Any of the
purpose? Officer three
3289 SAO/AO AAO

3290 SAO/AO AAO

After the drawee of a bill has signed his
assent upon the bill, or, if there are more
parts thereof than one, upon one of such
parts, and delivered the same, or given notice
of such signing to the holder or to some
person on his
behalf, he is called ?
3291 Drawer Drawee Payee Acceptor

Vehicles found to be beyond
3292 economical repair by workshops are Class III Class IV Class V Class VI
Verification of the competency of the Expenditu Performa nce Concurren t Sanction

authority incurring expenditure out of public re audit audit Audit Audit
money is a part of audit.
3293
the Officers preferring third party claims in
respect of stores/services/works etc should
be done 100% by AAO when the value of
the transaction exceeds Rs. ?
3294 1000 5000 10000 25000

Vertical and horizontal totals in
3295 ledgers are known as in Costing Balances Totals Castings
None.
Decided by
Vice President of India will be elected by Members of Members of President
? Lok Sabha Rajya Sabha
3296 Both
Some Person None.
appointed by Deputy
President Chairpers
Vice President of India will take oath in the on Rajya
presence of ? Sabha
3297 President a or b
Voluntary transfer of possession from one
person to another is defined as
under sale of goods act?
3298 Sale Purchase Delivery Transfer
Estimated
gross
expenditu
re included
in Demands
for Grants
Previous Previous
years years
allotment s expenditu re
Vote on Account Budget covers 1/6 th of

3299 ? None
Provisiona l
allocation
made by
the service
headquart
ers Authorize d Passed by Authorize d
by CGDA Parliamen t by FADS
3300 Vote on Account is

bakeries to units or formations will be sent by
the with a top list to the
consignee's LAO for verification of LAO of the
Concerne d All the
credits in the concerned PCDA/CD A
Bakery three
consignee's ledgers Bakery
3301
After the pensioners are paid, the pension
paid voucher is required to be submitted to
the PCDA (Pensions) by
all the PDAs except ? Post Offices
3302 DPDOs Banks None

Vouchers of stores which are not required to Simple
be struck off or brought on charge by Receipt/Is
issuing/receiving formations sue Expense Nominal Skeleton
are known as ? vouchers Vouchers Vouchers vouchers
3303
Vouchers on which expendable stores are Certified
issued to various branches of Army Head Issue
Quarters are known as ? Nominal Expense Vouchers Issue
Vouchers vouchers Vouchers
3304
Virtual Virtual Vide Private Virtual
Private Protocol Network Preferred
Network Network Network
3305 VPN Stands For

Credit Debit wages
wages and and Credit
Wages include expenditure on erection of Credit Debit wages Debit Buildings
building. What will be the wages and and Buildings
adjustment in Final Accounts? Buildings Buildings
3306
any
remunera
tion payable
under any
award a
Court Bonus as per
terms of
Employme nt
3307 Wages include which of the following? Both None

GOC in C in E in C in
consultati consultati on
on with with
Waiving of authorized charges on a/c of PCDA/CD PCDA/CD
electric energy and water from the Occupants A A
of Govt. Buildings can be done by
3308 Both None

Waiving of authorized charges on account of
electric energy and water
requires the sanction of
3309 PCDA E in C CE GOI
Wide Area With All With All None of
Network network Networkin These
g
3310 WAN
Want of receipted copies of issue Observati Depends Trivial Error
vouchers from consignee unit is classified as on on case to
in audit case
3311 Objection
Major Minor
3312 Warning is ? penalty penalty Both None
To be
decided in
each case
Agreement in restraint of marriage is on merits
?
3313 Valid Voidable Void

Fixed rate
based on
value of work
for unmetere
Water issued to Contractors for works will be All India Flat d supplies
charged at a rate stated in the contract, which Rate for
Any of two
will be in general metered
? supplies
3314 None
repayable in each case not later than
from the date of making that
advance?
We import Do2 in project dolphin Post None of
3316 through Dakghar Office Post box these
Their area equal to all

of controller
Welfare Grant in Aid is released to Budget Jurisdictio s
PCsDA/CsDA on basis? handled n
3317 Per capita

Initiate Sanctionin g
disciplinar y the leave
action for admissible
unauthori for the
sed period of Treating the
Treating the absence absence
What action can be taken against employees days as period of
who participate in strike? absence as
Casual leave
EOL
3318
the Govt. official in pension scheme A) 40% of B) 60% of C) 100% D) None of
after retirement out of the NPS account? total the total of total these
deposit deposit deposit
3319
What amount is to be paid out of NPS account A) 40% of B) 60% of C) 80% of D) Total
to the family of a Govt. servant on his/her total the total total amount
death during deposit deposit deposit deposited
service?
3320
Easy Cross All the
location reference above
3321 What are the essentials of filing? Retention

It should be It should It should be All the
simple allow for flexible above
speed
3322 What are the essentials of indexing?
To purchase To Procure
in bulk to systems
seek volume where
discount upgradati
What are the points to be kept in mind while To purchase on is
possible All the
procuring the Computer the latest
three
Systems system
3323
To be
decided in
each case
Agreement without consideration is on merits
?

pass third party claims i.e. up to Rs. Full powers
except in the office of PCDA New Delhi?
3325 5 lakhs 50 lakhs 1 crore

Revenue Expenditu
statement re
, statement
Expenditu re , Revised
statement estimates
Budget and Budget Budget and
What are the three different kinds of figures estimates, estimates estimates, Actuals
provided by the ministries during the process Revised Revenue
of budget estimates statement
preparation? and and
Actuals Actuals
3326
Electronic
Reverse
What are the tools available in GeM for Online auction None of the
procurement of goods and services bidding Both A & B above
3327
Technical Quality and Primary and
and Quantity Secondary
What are the two bids in a two bid system of Financial Bid Bid Initial and
tendering? Bid final Bid
3328
Do nothing
which is
unbecomi
ng of a
Maintain Govt.
Maintain
What behaviour is expected of a Govt. absolute servant
absolute All of these
servant at all times? devotion to
integrity
duty
3329
What code head is required to be operated in
case of an unbalanced 00/020/8 00/020/8 00/020/6 00/020/8
punching medium to balance it? 0 3 1 2
3330
What do you mean by MR with reference to Major Minor Major Manual
DO II in a PAO (ORs)? Record Rejection Rejection Rejection
3331
What do you mean by P with reference to DO Processed Partially Pending for
II in a PAO (ORs) Accepted/Rejected by successfull y acted want of
system? Purified record earlier
Record DOII
3332
What does 'BOC' stand for receipt Brought on Better on Bring or None of
of stores? charge charge cancel these
3333
What does 15 in Vehicle No. 15 A 234576M Sl. No. of Year of Life of the None of
stands for ? Vehicle Manufact Vehicle these
ure
3334
To be
decided in
each case
Agreements by way of wager are on merits
?

What does Mark in Attendance Not
3336 Register denote? Leave Late Present None
What does L Mark in Attendance Not

3337 Register denote? Leave Late Present None
What does 'BOC' stand for receipt of stores? Brought on Better on Bring or None of
charge charge cancel these
3338
Supply
order
placed but
supplies yet
to
materialis
e
What does dues indicate while vetting the payment Quantity

3339 Provision Review Liability due supplied
Free Free Firm on ship
against ship alongside
ship
3340 What does FAS stand for? Fit on ship
Revenue Capital MES R&D
Expenditu Expenditu re Expenditu Expenditu
re of of re re
What does Major Head 4076 pertain to? Defence Defence
3341
This code
head will be
The Code available in
Head is CHB This is not Option A, B
RDR code and C are
Service
head correct
Code head
What does prefix 01 to the code head
3342 denotes?
Supply of
services by
What does Schedule D refer to in a Contract MES Supply of Hiring of Hiring of
Agreement by MES? Stores T&P Transport
3343
Cash Store
irregulariti es irregulariti
already es already
reported but reported
remaining but
outstandi ng remaining
Fresh Cash Fresh store outstandi
irregulariti irregulariti ng
es es
What does Section & of Part I of the MFAI

3344 Report consists of?
Cash Store
already es already
remaining but
outstandi remaining
Fresh Cash ng Fresh store outstandi
es es
What does Section & of Part II of the MFAI

Air Force has Minor heads of
3346 accounting? 8 9 10 12
Cash Store
already es already
remaining but
outstandi remaining
es es
What does Section & of Part I of the MFAI

Cash Store
already es already
remaining but
outstandi remaining
es es
What does Section & of Part II of the MFAI

Cash Cash Stores Stores
irregulariti irregulariti es irregulariti irregulariti
What does section (A) of part II of MFAI es reported reported es reported es reported
Report represent? fresh already fresh already
3349
Stores Cash Stores Cash
What does section (B) of part I of MFAI Report es reported reported es reported es reported
fresh already already fresh
represent?
3350
Cash Store
already es already
remaining but
es es
What does Section 'A' of Part I of the MFAI

Cash Store
already es already
remaining but
es es
What does Section 'B' of Part I of the MFAI

Governme Governme
nt e- nt e
Market General e Goods e material
What does the abbreviation GeM stand for ? place
Marker Material
3353
Monthly Mid month Material Material
Maintena Figure Managem Managem
nce Figure ent Figure ent Fund
What does the abbreviation MMF indicate?
3354
What does the first 2 digits of DIDS
3355 number denote? Month Section CDA Year
What ir the rate per month admissible on

account of Aeronautical Allowance
payable to PBORs?
3356 338 450 675 144
All acquisitions of lands and buildings and Ministry of
relinquishment thereof within the enclaves of Urban
New Delhi is the DGDE, Developm
responsibility of ? New Delhi ent
3357 MOD CGDA

account of Airworthiness Certificate
Allowance payable to
PBORs with 2-10 years service?
3358 338 450 675 144

on account of Airworthiness Certificate
Allowance payable to PBORs with more than
10 years
service?
3359 338 450 675 144

Beginner's Beginner's All
All- purpose System
Symbolic Instructio n
Instructio for
n Code Computer Beginner's
All Simple None of
Instructio These
n Code
3360 What is BASIC Language

A simple A lever Tabulating None of
machine machine Machine these
3361 What is Hollerith machine

First Page
othe website
Page at None of
home These
3362 What is Homepage Web page

email to
office of the
A letter to CDA
What is issued by SBI CMP in case of rejection Minus Debit Advice
Accounts concerned
of a payment? Scroll Memo
Section
3363
What is maximum Zoom percentage in
3364 Microsoft PowerPoint ? 100 200 300 400
What is rate of Dip Money payable per

3365 Minute for Dip-Fathom 20 to 30 2.7 4.05 5.4 8.1


All advances of traveling allowance will be Loans and Demand

Debt Heads Register of
entered in a maintained for the Register Advances Advances cum Audit
purpose? Register Register
3368



3372 Minute for Dip-Fathom up to 20 2.7 4.05 5.4 8.1
What is the % of advance admissible for

indoor treatment where CGHS package rate is
available for specific
treatment of illness?
3373 25 50 75 90
What is the % of Basic Pay admissible
3374 as Extra work allowance to PBORs? 1 2 5 10
as Hard Area Allowance to Officers/PBORs

posted to
Lakshadweep Islands
3375 10 12 15 20
as Hard Area Allowance to
Officers/PBORs posted to Nicobar Islands
3376 10 12 15 20
as Island Allowance to Officers/PBORs posted
to Areas around capital towns?
3377 10 16 20 25
to Difficult Areas?
3378 10 16 20 25
otherwise specifically provided for in
authorised regulations or other orders of
Government, require the prior Governme
sanction of ? nt of India
3379 MOD AFHQrs. IFA

to More Difficult Areas?
3380 10 16 20 25
What is the % of Basic pay admissible on
account of Non Practicing
Allowance to Officers per month?
3381 5 10 15 20
earmarked for all posts in DAD in
respect of Ex-Service Men in Group C posts of
DR?
3382 27 15 7.5 10
earmarked for all posts in DAD in
respect of Other Backward Casts out of DR?
3383 27 15 7.5 10
What is the % of reservation
earmarked for all posts in DAD in respect of
Scheduled Casts out of DR?
3384 27 15 7.5 10
Scheduled Tribes out of DR?
3385 27 15 7.5 10
Internatio Internatio
nal nal currency
What is the abbreviation INCOTERMS stand Commerci Indian terms Indian
al Terms currency consultan
for?
terms cy terms
3386
Negotiate Cancel the
with L2 to registratio n
What is the action to be taken in case of Retenderi L2 to be bring the of L1 firm
withdrawal of offer by L1? ng accepted offer to L1
3387
What is the age of retirement for C &
3388 AG of India? 58 60 62 65
What is the age prescribed for

retirement superannuation for Central
Government Employees?
3389 58 60 62 65
All alterations to the capital cost arising out of Periodical
renewals of whatever value will be entered in Services
maintained for each installation by MES? Measure
ment Book Register of Plant Constructi
Buildings Record on Accounts
Book
3390
What is the amount admissible on
3391 account PC Advance to employees? 75000 50000 40000 30000
What is the amount admissible per

anum on account of Dress Allowance to Army
Officers?
3392 20000 15000 10000 5000
What is the amount admissible per anum on
account of Dress Allowance
to MNS Officers?
3393 20000 15000 10000 5000
3394 anum on account of Dress Allowance 20000 15000 10000 5000
per month for CGHS subscriber
receiving pay in the pay level of 1 to 5?
3395 250 450 650 1000

per month for CGHS subscriber receiving pay
in the pay level of 12
and above?
3396 250 450 650 1000
What is the amount of contribution
in the pay level of 6?
3397 250 450 650 1000
3398 250 450 650 1000

50% of EMD
paid by
What is the amount of Earnest Money 5% of Tender private same as
Deposit to be taken from Ordnance Factories? amount firms other firms
3399 No EMD
What is the amount of Grant in Aid released
for welfare of the employees in Central
Government Department on
per man basis
3400 50 100 25 75
none of the
mentione
Which command is used to record a user login d
session in a file
3401 macro read script

none of the
mentione
Which command is used to record a user login d
session in a file
3402 macro read script

. Part II orders published in respect of Army
Officers are broadly divided into
categories in PCDA (O)?
3403 2 3 4 5
3404 2 3 4 5
be received only in the Record section of the
PCDA/ CDA?s office and will be sent to the
respective section after being duly diarized.
Under no circumstances should any bill be
eceived by any section direct.
Medical
Exception is Works Bills
Bills
3405 None Both
a or b or c
What is the amount of HBA payable to Cost of the Repaying
whichever
Government servants? house Capacity
is least
3406 25 lakhs
No such
provision.
Entire
pension to
What is the amount of ignorable part of be
pension that need not be deducted from the deducted
Re-employment pay in respect of Army
Officers?
3407 6000 9000 15000

What is the amount payable to officer
3408 on account of PG Allowance (Degree) 2250 1500 3400 2700

3409 on account of PG Allowance (Diploma) 1350 1500 2250 2700
What is the amount payable to PBORs on

account of Classification Allowance when
upgraded from one class to
higher class for X category
3410 225 270 300 500

What is the amount payable to PBORs
on account of Good Service Allowance First
Badge?
3411 144 288 432 576
on account of Good Service Allowance Second
Badge?
3412 144 288 432 576
account of Good Service Allowance
Third Badge?
3413 144 288 432 576
Instructio n
of
Competen t
What is the authority for move on TD Authority Part II Office
? Order
Section Both (a) &

3414 Order (c)
What is the average No. of working hours in a
week that government
office observes?
3415 44 42 40 45
All bonafide expenditure to Plus Receipt Plus Charge Minus Minus
Government will appear in which column of Receipt Charge
the Punching medium ?
3416
What is the basic document laying Project Market
Parameters and acts as the reference Analysis
document for the vendor as report All the
well as the user three
3417 Tender Estimates

What is the basic document that serves the Punching Printed All the
purpose of Journal in the Medium Compilati three
Accounting System used in DAD on
3418 Ledger
What is the basic unit of Infantry in
3419 Indian Army? Regiment Battalion Company None
Return of Licence fee Occupatio n All the

recoveries bills Returns three
3420 What is the basis for recovery of LF

Costed Approxim
Schedule of ate
What is the basis on which a CFA accords works Estimates All the
administrative approval? Rough Cost three
3421
What is the bid validity in case of
3422 single bid RFP? 120 days 90 days 60 days 30 days
What is the CGHS contribution prescribed per

month for employees
of pay levels 1 to 5
3423 250 450 650 1000
What is the CGHS contribution
prescribed per month for employees of pay
levels 12 and above
3424 250 450 650 1000
3425 prescribed per month for employees 250 450 650 1000
levels 7 to 11
3426 250 450 650 1000
All cases of losses in the offices at Armed Respectiv e Principal
Forces Head Quarters are investigated by Head of Staff
Offices Officers PCDA New
Delhi
3427 CBI
What is the code head used to book 00/021/0 00/020/8 00/020/8 00/020/9
3428 amount paid through Cheques? 0 2 1 1
What is the code head used to book the

amount if the payment is through 00/021/0 00/020/8 00/020/8 00/020/9
electronic media? 0 2 1 1
3429
What is the colour of APAR form used
3430 for writing APAR of CDA? Cream Blue Pink None
30 MPs (15- 30 MPs (20- 30 MPs (0- 30 MPs (30-

Lok Lok Lok Sabha, Lok
What is the composition of Estimates Sabha, 15- Sabha, 10- 30- Rajya Sabha, 0-
Committee? Rajya Rajya Sabha) Rajya
Sabha) Sabha) Sabha)
3431
22 MPs (15- 22 MPs (7- 30 MPs (15- 30 MPs (20-
Lok Lok Sabha, Lok Lok
What is the composition of Public Accounts Sabha, 7- 15- Rajya Sabha, 15- Sabha, 10-
Committee? Rajya Sabha) Rajya Rajya
3432
What is the contribution from Govt. A) 10% of B) 10% of C) 14% of D) None of
officials towards NPS 2004 during EOL? Pay Pay and DA Pay these
3433
What is the contribution from Govt. A) Based D) None of
officials towards NPS 2004 during HPL? on Leave B) 10% of C) 14% of these
Pay leave pay leave pay
3434
What is the contribution from Govt. A) 25% of B) 10% of C) 14% of D) None of
officials towards NPS 2004 during suspension? pay and DA Pay and DA Pay these
3435
What is the correct sequence of flow of work?
1. Demand for and Planning of New Works 2.
Appropriation of Funds 3. Administrative
Approval 4.
Preparation of Approximate Estimates
3436 1234 1423 1432 1342
sending APAR for Review and sending to 31st August 30th
APAR section or accepting Septembe
authority? r
3437 30th June 31st July
All cases of payments due to incorrect
interpretation by DAD for which direct
responsibility attaches to DAD should
be submitted to for orders?
3438 GOI MOD (Fin) CGDA DGADS

what is the demand number of capital demand demand demand demand
3439 outlay on defence services? 19 20 21 22
what is the demand number of demand demand demand demand

3440 defence pensions? 19 20 21 22
what is the demand number of demand demand demand demand

3441 defence services - revenue? 19 20 21 22
what is the demand number of expenditure demand 19 demand 20 demand 21 demand 22

related to ministry of
defence (misc.)
3442
What is the Departmental Charges(DC)
leviable in respect of loss of MT stores caused
due to gross neglect on the
part of officer and staff?
3443 0.025 0.035 0.04 0.045

What is the Departmental Charges(DC)
leviable in respect of loss of Ordnance stores
caused due to gross neglect on
the part of officer and staff?
3444 0.035 0.045 0.05 0.06

Section of Section of Section of Section of
Originatin g Originatin g Originatin g Originatin g
Controller Controller 1, Controller Controller
3, Accounts 2, 1,
Accounts Section of Accounts Accounts
Section of Respondin g Section of Section of
Respondin g Controller 3 Respondin g Respondin g
Controller 1 and Office Controller 2 Controller 1
and Office copy 1 and Office and Office
copy 1 copy 1 copy 3
What is the distribution of 5 copies of the

3445 DIDS?
OMRO to OMRO to OMRO to OMRO as
Audit Accounts Audit office copy,
Section, Section, Section, DMRO to
TMRO to DMRO to DMRO to Audit
Accounts Audit Accounts Section,
Section, Section, section, TMRO to
DMRO as TMRO as TMRO as Accounts
Office Office office section
copy copy copy
3446 What is the distribution of copies of MRO?

What is the due date of submission of MPR to 1st of every 3rd of every 5th of every 7th of every
PCDA/CDA office by the Month month month month
LAO/ALAO?
3447
B) 31.12.200 C) D)
A) 01-01- 3 1.04.2004 31.12.200
2004 4
3448 What is the effective date of NPS?
All charges paid at ports or elsewhere in India
in connection with stores obtained from
should be treated All the
as expenditure in India? three
3449 England Pakistan Nepal

No Left to
restriction discretion
What is the entitlement for LTC of an to avail LTC Admissibl e Admissibl e of PCDA/CD
employee and his/her family during the to only A
to only self
period of his/her suspension? family
3450
Discretion
of
Competen t
Authority to
sanction
proportio
nately or
full
What is the entitlement of an employee who Proportio

joins in the middle of calendar year to avail nate to
3451 Casual Leave? 4 days 8 days period
What is the entry pay of AAO in DAD
3452 after VII CPC? 53100 47600 44900 56100
3453 What is the entry pay of DCDA in 56100 67700 78800 118500
What is the entry pay of level 10 in
3454 Pay Matrix as per 7th CPC? 53100 56100 67700 47600
What is the equivalent rank of Major General Air Marshal Air Vice Air Group
in Air Force? Marshal Commodo Captain
re
3455
Annual
Appropria
Annual Accrual Audit Annual tion
Accounts Audit Certificate
Certificate
3456 What is the expanded form of AAC?

What is the extent of audit prescribed
3457 for post audit of pay bills of DAD 0.083333 0.166667 0.25 0.333333
What is the financial limit up to which

CFA can resort to purchase with out any
Quotation?
3458 25000 30000 2.5 lakhs None
what is the form in which estimates of
expenditure from the consolidated funds
included in the annual financial Budget demands for revised
statement? estimates grants estimates
3459 actuals
between Departments, both commercial and
non-commercial of the Central Government,
within the same financial year and not
beyond
years from the date of
transaction?
3460 2 3 5 30
What is the form number of a normal IAF(CDA)3 IAF(CDA)3 IAF(CDA)3
3461 Punching Medium ? 34 35 36 IAFA336
What is the form number of IAFA 338 IAF(CDA) IAF(CDA)3 IAF(CDA)3

3462 DIDS/Class 8 Punching Medium? A 338 38A 36A
3463 What is the form number of MRO ? IAFA 501 IAFA 503 IAFA 505 IAFA 507
What is the form number of normal IAF(CDA)3
3464 Punching Medium? IAFA 336 36 IAFW336 IAFF336
What is the form number of Punching IAF(CDA)3 IAF(CDA)3 IAF(CDA)3 IAF(CDA)3

3465 medium used to respond DIDS ? 38A 36A 35A 38B
(Capital (Gross Sales / (Net Sales (Capital

Employed Capital / Capital Employed
What is the formula used to calculate Capital / Gross Employed Employed /Net Sales)
Turnover Ratio in the Ratio Analysis? Sales) X ) X 100 ) X 100 X
100 100
3466
Current
Assets/Cu
Current
What is the formula used to calculate Current rrent Assets/Lia Assets/Ca
Liabilities Assets/Ca
Ratio in the Ratio Analysis? bilities pital
pital
3467
(Net (Net
Sales/Net Sales/Aver
What is the formula used to calculate Debtors Debtors ) X age Debtors ) (Sales/Net (Sales/De
100 X 100 Debtors ) X btors ) X
Turnover Ratio in the Ratio Analysis?
100 100
3468
What is the formula used to calculate Squre root Suquare
Economic Ordering Quantity (EOQ)? of 2UP/S) root of
UP/S
3469 2UP/S UP/S
(Gross (Gross Profit (Operatin g (Operatin g
Profit /Net Profit Profit
/Total Sales) X 100 /Total /Net
What is the formula used to calculate Gross
Sales) X 100 Sales) X 100 Sales) X 100
Profit Ratio in the Ratio Analysis?
3470
All communications and instructions issued to Measure Contracto rs
contractor arising out of the day to day ment Book Order Book
execution work will be All the
recorded in ? Work Diary
three
3471
(Labour (Labour
Cost / Cost Cost / Gross
of Goods Profit) X 100
Sold) X (Labour (Labour
100 Cost / Sales) Cost / Net
X 100 Profit) X 100
What is the formula used to calculate Labur
3472 Cost Ratio in the Ratio Analysis?
(Material (Material (Material
Consumed Consumed Consumed
(Material /Cost of / Gross /Net Profit)
What is the formula used to calculate Consumed Goods Sold) Profit) X X
Material Cost Ratio in the Ratio Analysis? / Sales) X X 100 100
100 100
3473
Profit /Net Profit Profit /
/Total Sales) X 100 /Total Sales) X 100
What is the formula used to calculate Net
Profit Ratio in the Ratio Analysis? Sales) X 100 Sales) X 100
3474
1- Change in
(Variable Contributi
Cost/Sales on/Chang e
value) in Sales
What is the formula used to calculate P/V Contributi All the
3475 Ratio on/Sales three
(Operatin g (Total sales (Cash (Total value
Profit /Operatin g Available/ of Assets
/Operatin g Capital Operating /Operatin g
Capital Employed Capital Capital
Employed ) X 100 Employed Employed
What is the formula used to calculate ) X 100 ) X 100 ) X 100
Profitability Ratio?
3476
(Net Profit (Gross (Gross
after Tax Profit Profit after
(Net Profit /Total /Total Tax/Total
/Total Assets) X Assets) X Assets) X
Assets) X 100 100 100
100
What is the formula used to calculate Return
3477 on Assets in the Ratio Analysis?
(Total (Total (Sales / (Net Sales
Assets/ Net Assets/ Total / Total
What is the formula used to calculate Total Sales) X 100 Sales) X 100 Assets) X Assets) X
Assets Turnover Ratio in the Ratio Analysis? 100 100
3478
(Net (Sales/Wo (Working (Working
Sales/Wor rking Capital / Capital /
What is the formula used to calculate king Capital Capital ) X Net Sales) X Sales) X 100
Working Capital Turnover Ratio in the Ratio )X 100 100
Analysis? 100
3479
Liquid
Assets/Cu
Liquid Liquid rrent
What is the formula used to calculateLiquidity Cash/Capi
Assets/ Assets/ Liabilities
Ratio in the Ratio Analysis? tal
Liabilities Capital
3480
What is the frequency of audit of cantonment Once in two
Boards years
3481 Quarterly Half yearly Yearly

All conservancy stores are issued on Payment,
basis to units and cost thereof Not
is to any allotment? Free. Not Free, Debitable Payment,
debitable Debitable Debitable
3482
of Superannuation Lists of civilians by units to Half Yearly once in Two Once in a
Pay Sections of PCDA/CDA years quarter
office?
3483 Yearly
Propriety Propriety Proper Profession

Article Audit Audit al Audit
Certificate Certificate Certificate Certifcate
3484 What is the full form of PAC?

Subscriber s Subscriber s State Subscriber s
contributi contributo Contributi Contributi
What is the full form of SCF in the context of on fund ry fund on fund on File
NPS?
3485
Annual
Apropriati
on Annual Annual Approxim
Certificate Accounts Audit ate Audit
Certificate Certificate Certificate
3486 What is the full form of AAC?

Authority
Holding
Special Army Authority Authority
Permissio Hospitals Holding Holding
ns special Special Sealed
Power Powers Particulars
3487 What is the full form of AHSP ?

Annual
Memoran
Annual Average Average dum of
Maintena monthly monthly Understan
nce Usage usage Units ding
3488 What is the full form of AMU?
Approval of Assessme nt Acceptanc e
Necessity of necessity of Necessity
Acceptanc e
of Need
3489 What is the full form of AON?

Annual Annual
Performa nce Performa
Annual Appraisal nce
Performa Report Assessme nt
nce Actual Report
Report
None of
3490 What is the full form of APAR ? these
Audit Accountin g
Performa Performa nce
Audit Accountin g
What is the full form of APR in the context of nce Register Register
Local Audit? Progress Progress
Register Register
3491
Approval of Acceptanc e Acceptanc e Annual
Revenue of revenue of Revenue Revenue
Procurem Procurem Purchase Procurem
ent ent Plan ent Plan
3492 What is the full form of ARPP?

All deposits remaining unclaimed for Time
3493 three years are called as Expired Old Lapsed Standing
Central Capital
Board of Booking of
Capital Revenue Central Revenue
Booking Procurem Booking of Procurem
Revenue ent Revenue ent
Procedure Procedure
3494 What is the full form of CBRP?

Classifiacti Classificati Control, Classificati
on, Control on, Control Classifiacti on, Conduct
and and on and and
What is the full form of CCA in CCS(CCA) Rules Apprisal Appeal Appeal Appeal
3495
Complete Competan Competan Complete

Financial t Financial t Fiscal Financial
Authority Authority Authority availability
3496 What is the full form of CFA?

Classificati Classified Classificati
on Hand Hand Book on and
Book Hand None of the
Book above
3497 What is the full form of CHB?

Certified Credit Controlled Centralise
Issue Issue Issue d Issue
3498 What is the full form of CIV?
Contract Central Civil nodal
Negotiatio n Negotiatio Committe
Committe nCommitt e
e ee
3499 What is the full form of CNC? None

Central
Ordnance
Transfer of Commerci Commerci Commerci
Stores ally off the ally off the ally off the
shops ships shelf
3500 What is the full form of COTS?

Certified Credit Controlled Centralise d
Receipt Receipt Receipt Receipt
3501 What is the full form of CRV?

Audit circle Accountin g Auditing Accountin g
Centre Centre Circle
3502 What is the full form of DAC ?

Discounte d Daily Cash Daily Ceiling None of the
Cash Flow of above
Flow funds
3503 What is the full form of DCF?
formations are directly sent by the concerned Record Depot All the
units to their respective Office Battalion three
?
3504 PAO (ORs)
deputy demands for detailed
director different demands
what is the full form of DDG in the context of general grants for grants none of the
budget? above
3505
Daily Disbursem
Disbursem ent and
Data ent Officer Direct Deducting
Distributin g Demandin g Officer
Officer Officer
3506 What is the full form of DDO?

External Emergenc y Exchange Executive
3507 What is the full form of DEA ?
Director Director Director

General of General of General of
Stores & Supply & Stationery
Disposal Disposal & Disposal
None of the
3508 What is the full form of DGS&D? above
Debt Head Debit Head Dead Head Defence
Register Register Register Head
Register
3509 What is the full form of DHR ?
Inter Internal Internal Interim
Departme Departme Debit Departme
ntal ntal Schedule ntal
Schedule Schedule Schedule
3510 What is the full form of DIDS?
Date wise Date wise Daily and

Monthly Monetory Monthly
Statement Statement Statement
Daily MRO
3511 What is the full form of DMS ? Statement
Defencce Departme
Procurem nt of
ent Manual Defence Procurem
None of the
Purchase ent above
Manual Manual
3512 What is the full form of DPM ?
Deviation Departme
from nt of Public
Defence Procurem Procurem Defence
Public ent ent Procurem
Procurem Procedure ent
ent Procedure
3513 What is the full form of DPP?

departme departme nt departme
ntally of railway nt related
related standing standing
standing committe commissio
committe e n
es
none of the
3514 what is the full form of DRSC? above
. Punching medium of GE office is PCDA/CD
3515 prepared by ? AO GE A GE RAO/LAO

All Embassy accounts including EOI, PCDA (R&D)

Washington are centrally received in New Delhi
from Pr CCA, MEA? CGDA PCDA New PCDA (BR)
office Delhi New Delhi
3517
Expenditu Economy Expenditu Economy
re Angle Angle re and and
Sanction Sanction sanction sanction
3518 What is the full form of EAS?

Expressio n Equipmen t Enquiry of None of the
of of Interest above
Interest Interest
3519 What is the full form of EOI?
Free on Fit on Free on Film on
3520 What is the full form of FOB Board Board Boat Board
Focal Point Financial Focal Point Financially

Branch Procurem Bank Powerful
ent Bank
Branch
3521 What is the full form of FPB ?

nt e- e- Market nt e- nt e-
Market Platform Market Market
Place Procurem Procedure
ent
3522 What is the full form of GeM?
Internatio Internal Intermedi Internal
nal Audit Audit Report ate Audit Appraisal
Report Report Report
3523 What is the full form of IAR ?

Indian Indian Inter tax Inter team
Trade Ticketing journal journey
Journal Journey
3524 What is the full form of ITJ?
Joint Services Joint Joint
Qualitativ e Segments Secretarie s
Requirem Qualitativ e Qualitativ e
ent Requirem Requirem
Joint Staff ent ent
qualitative
Requirem
ent
3525 What is the full form of JSQRs?

Khadi Khadi Khadi
village Village Village
Industries Industries Industries
Commissi Khadi Village Committe e Corporati
on Industries on
Company
3526 What is the full form of KVIC?

Programm Progress
Local Audit e None of
Plan these
3527 What is the full form of LAP?

Hand Typed and Either 'A' or Both 'A' and
written pasted 'B' 'B'
3528 All entries in service book must be

List of List of Main List of
Major and Minor Heads Miscellan
Minor of Accounts eouos
Heads of Minor
Accounts Heads of
Accounts
None of the
3529 What is the full form of LMMHA ? above
Last
procedure
Last Last of Local
purchase preferenc e procurem procured
price price ent price
3530 What is the full form of LPP?

Laterst Last Ration Leave Likely
Ration Certificate Ration Ration
Certificate Claim Consumpt
ion
3531 What is the full form of LRC?

Latest Limited Last Tender Lost Tender
Tender Tender Enquiry Enquiry
enquiry Enquiry
3532 What is the full form of LTE?
Minor Major Minor Major
Financial & Financial & Financial & Financial &
Accountin g Accountin g Audit Audit
Irregulariti Irregulariti Irregulariti Irregulariti
es es es es
3533 What is the full form of MFAI?

Military Miscellan Military Miscellan
Receipt eous Receipt Receivabl e eous
Order Order Order Receivabl
e Order
3534 What is the Full form of MRO ?
New New National Numerical

controllin g compilatio n compilatio n compilatio n
system system system system
3535 What is the full form of NCS?

Notice Not in tender Not Notice
inviting included including
tender in Total tender
3536 What is the full form of NIT?
New New New New
Managem Monitory Managem Monitory
ent System ent Strategy
System Strategy
3537 What is the full form of NMS?

Net Present New New Net
Value Purchase Procurem Purchase
Value ent Value Value
3538 What is the full form of NPV?

Officer affecting his pay and allowances, Govt. Part II orders Audit report Executive
promotions etc. are orders orders
notified through
3539
Original Organised Ordnance Original
Equipmen t Equipmen t Equipmen t Equipmen t
Manufact Manufact Manufact Maintena
urer urer urer nce
3540 What is the full form of OEM?

Ordnance Ordnance Ordnance Original
Factory, Factory Factory Factory Bills
Balasore Buyings Board
3541 What is the full form of OFB?

Out Patient Out Patient Out Patient Opinion
Dispensar Departme Doctor Provided by
y nt Doctor
3542 What is the full form of OPD?

Public Procurem
Accounts ent of Arms
Propriety
What is the full form of PAC with reference to Committe e Certificate Public Arms
Article
DPM? Committe
Certificate
3543
Personal
Authentifi
Proprietor y Private cation Profession
Article Article Certificate al Agency

Petrol,
oxygen,
What is the full form of POL with regard to Petrol, Oil, liquified Both A and None of
MT Account? Lubricant gas B these
3545
Priority Procedure Priority
Procurem for Priority Planning for
ent Procurem Priority Procurem
Procedure ent Procurem ent
ent Plan
3546 What is the full form of PPP?

What is the full form of PS in relation to Personal Preliminar y Preliminar y Primary Slip
audit? Secretary Subject Slip
3547
Price Piece Price Price
valuation variation variation verificatio n
clause clause clause clause
3548 What is the full form of PV clause?

What is the full form of PV Rate w.r.t. pricing Price Pament Payment Prace Value
of loss statement Vocabular Value Vocabular Rtae
y Rate Rate y Rate
3549
which is not authorized by the Govt. of
Regulations or other orders, requires the India
sanction of ????..
3550 MoD GOC-in-C CGDA
Regional Regional Regiment Resident
Accountin g Audit Officer Army Army
3551 What is the full form of RAO?

Revenue,
Dearness and
Remittanc e
Remittanc Revenue,
e, Debt and Debt and
Revenue Remittanc e
None of the
3552 What is the full form of RDR ? above
State Bank State Bank of State Bank State Bank
of India India Central of India of India
Cash Managem Cash Cost
Managem ent Managem Managem
ent Product ent ent
Process Product Product
3553 What is the full form of SBI CMP?

Standard Supply
Condiions contract of
of Contract Standard Store Contingen
conditions of Contract of cy
Costing Corps
3554 What is the full form of SCOC?

Smart Smart Smart Sweet
Performa Performa nce Performa Performa
nce Appraisal nce nce
Appraisal Report Assessme nt Appraisal
Report Recording Report Report
Reporting Onlinne Recording Recording
Onlinne Window Onlinne Onlinne
Window Window Window
3555 What is the full form of SPARROW?

Tender Technical Tender Technical
evaluation evaluation entry entry
committe e committe e committe e committe e
3556 What is the full form of TEC?

What is the Govt. contribution towards NPS B) 10% of D) None of
2004 when a Govt. A) 10% of Pay and DA C) 14% of these
official os on EOL? Pay Pay
3557
What is the grace period allowed to honour No such
the bill? provision
3558 1 week 5 days 3 days

What is the highest pay stage
3559 prescribed for Addl. CGDA as per 7th 205400 217900 224400 225000
Full HRA Reduced HRA

applicable applicable at
at selected selected
place of place of
What is the HRA entitlement for a JCO/OR residence residence Full HRA Reduced
when posted in Field and has (SPR) (SPR) applicable HRA at the
family/dependents for whom Government at Class Z place of
accomodation is not provided city posting
3560
All extra expenditure connected with Survey Defence
of India Unit, which would not have been Services
incurred but for field Survey of Estimates MOD Any of the
operations, shall be borne by? India (Civil) three
3561
Communication of decision of competent 15th August 15th 15th 15th
authority on the Septembe October November
representation on APAR? r
3562
What is the last date prescribed for
3563 submission of APAR to Reviewing 30th April 30th June 31st May 31st July
balance that can be sanctioned as withdrawal

for purchase/construction
of House?
3564 100 90 75 50
What is the maximum % of pension that can
be commuted by a
Government Servant?
3565 25 30 35 40
What is the maximum age limit prescribed for No such
Retired Government limit
servant to get nominated as IO?
3566 62 65 70
What is the maximum amount
admissible as CEA for employee in respect of
one child per anum?
3567 27000 30000 45000 81000
admissible as Hostel subsidy for employee in
respect of one child per
anum?
3568 27000 30000 45000 81000
invested under NPS exempted from IT under
80CCD (1B)?
3569 A) 50000 B) 100000 C) 150000 D) 25000
3570 invested under Tier I exempted from A) 200000 B) 150000 C) 160000 D) 250000
What is the maximum amount of

Retirement Gratuity admissible to a
Government Servant?
All forms of security, including standing
securities together with standing security
bonds are forwarded
for safe custody to the office of PCDA/CD A
3572 CWE CE AO GE
What is the maximum amount of Retirement
Gratuity payable to
government servants?
What is the maximum amount of work
3574 that can be executed under a TC? 50000 150000 200000 100000
What is the maximum cost ceiling (multiples

of Basic pay per month) under HBA rules to a
Government employee subject to maximum
of cost
of the house or Mximum ceiling limit?
3575 34 134 139 150
House for a Government employee subject to
maximum of cost of the house or No. of times
of Basic Pay
under HBA Rules?
3576 40 lakhs 50 lakhs 75 lakhs 1 crore

What is the maximum entitlement of Casual
Leave to a Govt. servant who is not entitled to
17 days of Public
Holidays during the calendar year?

What is the maximum escalation cost
3578 that can be incurred in a maintenance 0.05 0.1 0.15 0.2
What is the maximum limit of value of goods
and services which can be procured through
purchase
committee? (As per GFR 2017)
3579 150000 200000 250000 300000

goods and services which can be purchased
without quotation? (As per
GFR 2017)
3580 15000 20000 25000 30000
What is the maximum no. of times a Govt. D) None of
official can withdraw from NPS these
during entire service career?
3581 A) Once B) Twice C) Thrice
What is the maximum number of cases in
which a Retired Government Servant can act
as a Defence Assistant
at a particular time?
3582 2 3 7 10
All Grants and payments of pensions should Audit cards Register of
be recorded in by PCDA P.P.O. Pension
(P) Allahabad? Register
3583 None
which a Govt. employee is permitted to take
as leave preparatory to
retirement?
Joining Time unavailed that can be credited to No such
EL account on one Limit
occasion?
3585 10 12 15
3586 What is the meaning of Reprimand? Warning Scolding Both None
What is the mimumum entry pay of
3587 Brigadier in Army? 69400 121200 130600 139600

3588 Colonel in Army? 69400 121200 130600 139600
What is the mimumum entry pay of Lt.

3589 Col. in Army? 69400 121200 130600 139600

3590 Major General in Army? 144200 139600 130600 121200
What is the mimumum pay of Chief of

3591 Army Staff? 200000 215000 225000 250000
What is the minimum entry pay assured for No such

government employees? provision
3592 15000 18000 21000

What is the minimum entry pay Rs. 18000/- Rs. 20000/- Rs. 21000/- Rs. 25000/-
assured in Central Government Employment p.m. p.m. p.m. p.m.
3593
All grants of leave other than All the
3594 leave will be notified in Part II Office Casual Child Care EOL three
What is the minimum entry pay for

3595 Havildar in Army? 21700 25500 29200 35400

3596 Naik in Army? 21700 25500 29200 35400
What is the minimum entry pay for Nb

3597 Subedar in Army? 21700 25500 29200 35400

3598 Sepoy in Army? 18000 21000 21700 25500

3599 Subedar in Army? 35400 44900 47600 53100

3600 Subedar Major in Army? 35400 44900 47600 53100
What is the Minimum entry pay of

3601 AAO in DAD? 44900 47600 53100 56100

3602 ACDA in DAD? 44900 47600 53100 56100

3603 Auditor in DAD i.e. Rs. p.m.? 19900 28400 29200 29300
What is the minimum entry pay of

3604 Captain in Army? 56100 61300 69400 47600
Hospital
Admission
All Hospitalization cases will be monitored / Hospital All the
stoppage
through Register in PCDA (O) office? Discharge three
Rolls
3605 Sick list

3606 Clerk in DAD i.e. Rs. p.m.? 18500 19100 19700 19900

3607 Lieutenant in Army? 56100 61300 69400 47600
What is the minimum entry pay of Lt.

3608 General HAG + in Army? 144200 182200 205400 225000

3609 Major in Army? 56100 61300 69400 47600
What is the minimum pay of officer in

3610 pay level 18 under 7th CPC? 250000 237500 225000 None
What is the minimum percentage of disability
prescribed for a disabled child for grant of
Child care leave to a
female Govt. servant?
3611 0.2 0.3 0.4 0.5

What is the minimum subscription under GPF No such
that is cumpulsory i.e. minimum
% of pay in the pay level? %
3612 6 10 20
What is the minimum time to be allowed for
submission of bids from
date of publication of tender?
3613 1 month 15 days 1 week 3 weeks
Book
adjustmen t
through
What is the mode of settlement of RBI, CAS Cash
transactions between DGS&D and Defence? Nagpur Settlemen t
Issue of None of
3614 cheque these
What is the multiplication factor for
pay fixation under 7th CPC to switch over
from 6th CPC
3615 3.28 2.75 2.57 1.86
Accounts EDP
Section of centre of
CGDA CGDA
3616 All India Compilation is produced by MOD (Fin) None
what is the name of cut motion by moving a policy cut economy cut none of the
that the amount of the above
demand be reduced to Re.1?
3617 token cut
what is the name of cut motion by moving a policy cut economy cut none of the
'that the amount of the above
demand be reduced by 100?
3618 token cut
moving 'that the amount of the demand a policy cut economy cut none of the
be reduced by a specific above
amount'?
3619 token cut
What is the name of scroll through which Debit Scroll Credit Scroll Bank Scroll
DMRO is forwarded to Accounts
Section by Focal Point Branch?
3620 NULL
What is the name of scroll through Debit Scroll Credit Scroll Bank Scroll Amount
which DMRO is forwarded to Accounts Scroll
Section by Focal Point Branch?
3621
which paid cheque is forwarded to Accounts Debit Scroll Credit Scroll Bank Scroll Amount
Section by Focal Point Scroll
Branch?
3622
What is the name of the OA project
currently implemented in Regional CDA
office?
3623 Sugam Tulip Bhawan Suvigya
procurement of stores (1) Produced in India
(2) Manufactured in India from imported
stores (3) Manufactured abroad which need
to be imported (4) Foreign Manufacture held
in stock in
India
3624 1234 1243 1342 1324

What is the other name for quoting ring Ring Ring Pricing Cartel Cartel
prices? formation formation pricing
3625
3626 What is the pay lebel of Subedar in 5 6 7 8
. Which of the following is not a Major penalty Compulso Removal Withholdi
that can be imposed on a Government ry from service ng of
Servant? Retiremen promotio
t ns
3627 None
t ns
3628 None
All irregular or over issue of stores should be
treated as losses in
Appropriation Accounts?
3629 Stores Cash a or b Both
What is the pay lebel of Subedar
3630 Major in Army? 5 6 7 8
3631 What is the pay lebel of Havildar in 3 4 5 6

3632 What is the pay lebel of Naik in Army? 1 2 3 4
What is the pay lebel of Nb Subedar in
3633 Army? 3 4 5 6
What is the Pay level in Pay matrix, admissible

to Junior Administrative
Grade officer of DAD per VII CPC?
3634 11 12 13 13A
3635 What is the Pay Level of AAO in DAD? 7 8 6 9
What is the pay level of Accounts
3636 Officer in DAD 10 9 8 6
3637 What is the pay level of ACDA in DAD? 8 9 10 11

3638 What is the Pay level of Addl. CDA? 13 14 15 16
3639 What is the Pay level of Addl. CGDA? 15 16 17 18
All irregular or over issue of stores should be Either 'A' or Both 'A' &
treated as losses in 'B' 'B'
Appropriation Accounts.
3641 What is the pay level of Apex scale 15 16 17 18
3642 What is the pay level of Auditor in 2 3 4 5
What is the pay level of Brigadier in
3643 Indian Army? 13A 14 15 16
What is the pay level of Captain in

3644 Indian Army? 9 10 10B 11
3645 What is the pay level of CDA in DAD? 13 13A 14 15

3646 What is the Pay level of CDA? 13 14 15 16
3647 What is the Pay level of CGDA? 15 16 17 18
What is the pay level of Chief of Army
3648 Staff in Indian Army? 15 16 17 18
3649 What is the pay level of Clerk in DAD? 1 2 3 4

What is the pay level of Colonel in
3650 Indian Army? 14 13A 13 12A
All Officers Quarters other than Single All the

Officers quarters attached to Messes, will be three
held on Pool?
3651 Station General All India
3652 What is the pay level of Hony. 8 9 10 10B
3653 What is the pay level of Hony. Lt.? 8 9 10 10B
3654 What is the Pay level of JAG officer in 12 13 13 A 14
What is the pay level of Lieutenant in
3655 Indian Army? 9 10 10B 11
What is the pay level of Lt. Col. in

3656 Indian Army? 10 10B 11 12A
What is the pay level of Lt. General

3657 (HAG +) in Indian Army? 13A 14 15 16

3658 (HAG) in Indian Army? 13A 14 15 16
What is the pay level of Major General

3659 in Indian Army? 13A 14 15 16
What is the pay level of Major in

3660 Indian Army? 10 10B 11 12A
3661 What is the pay level of MTS in DAD? 1 2 3 4

All orders (work/stores/services)
having financial effect will be noted in the
Construction Account as ?
3662 Asset Allotment Sanction Liability
3663 What is the Pay level of PCDA? 15 16 17 18
3664 What is the pay level of Sepoy in 1 2 3 4
3665 What is the Pay level of STS officer? 11 12 13 14
What is the pay level of Vice Chief of Army
Staff and Army Commanders
(Apex) in Indian Army?
3666 15 16 17 18
What is the pay level prescribed for
3667 SAG level officer in DAD? 10 11 13 14
What is the pay level prescribed in 7th

CPC Corresponding to Grade Pay of Rs. 8900/-
under 6th CPC?
3668 12 13 13 A 14
What is the payment mode for Credit Net All the
3669 remitting money throough eMRO? Debit Card Card Banking above
What is the penalty for mutilation of

3670 Identity card by a DAD employee? Rs. 50/- Rs. 100/- Rs. 25/- 10/-
What is the percentage of contribution to NPS B) 10% of D) None of

by the individual? A) 10% of Pay and DA C) 14% of these
Pay Pay
3671
What is the percentage of Govt. contribution B) 10% of C) 14% of D) None of
to NPS? A) 14% of Pay and DA Pay and DA these
Pay
3672
All orders to contractors will be in Daily orders Amendme Executive Work
writing and signed by GE in the form of ? nts to CAs orders orders
3673
Contractor to appeal to Area Six months Three One month
Commander against retrenchments from his months
bills?
3674 3 years
21 30
working days working
days
3675 What is the period of validity of MRO 21 days 30 days
What is the periodicity of Annual Audit Half
3676 Certifictae? Monthly Quarterly Yearly Annual
Half None of
3677 What is the periodicity of APAR Annual Yearly Quarterly these
What is the periodicity of Audit of NCC Half

3678 Units? Monthly Quarterly Yearly Annual
What is the periodicity of Internal and Once in Once in Two Once in a Once in six
External Lime washing (white or three years year months
tinted) for cook houses of Army units? years
3679
What is the periodicity of Internal Half
3680 Audit Report(IAR)? Monthly Quarterly Yearly Annual
Half
3681 What is the periodicity of Local Audit? Monthly Quarterly Yearly Annual
What is the periodicity of MFAI Half

3682 Report? Monthly Quarterly Yearly Annual
What is the periodicity of O&M Once in a Once in half As Once in two

Inspection of sub offices under a PCDA? year year decided by years
PCDA
3683
All orders which convey sanctions either Army/Nav
directly or indirectly to expenditure should y/Air Force
issue in the form of Governme Instructio
nt Letters n
3684 None a or b
What is the periodicity of RAR Onec in 14 Once in 30 Once in 45 Once in 60
3685 payments in the case of MES contracts days days days days
What is the periodicity of stock taking

3686 for Controlled items of stores? Monthly Quartely Half yearly yearly
for items of stores other than Controlled,

Short Life, Valuable and
Attractive?
3687 Monthly Quartely Half yearly yearly
What is the periodicity of stock taking for Monthly/ Quarterly/ Half
short life items of stores? Quarterly Half yearly yerly/year
ly
3688 yearly
3689 for Valuable and Attractive items of Monthly Quartely Half yearly yearly
What is the periodicity of Stock taking Half

3690 in Units/Formations? Monthly Quarterly Yearly Annual
What is the permissible % of variation

in weight in respect of bagged supplies in
audit?
3691 0.01 0.0125 0.015 0.02
What is the permissible % of variation in
weight in respect of bagged supplies
in audit?
3692 0.01 0.0125 0.015 0.02
What is the power of AAO for signing a class 1 Up to Rs. 5 Up to Rs. 10 Up to Rs. 25
Punching Medium where Lakhs Lakhs Lakhs
rectification of error is involved?
3693 No Power
What is the power of AAO to sign a Class 2 Up to Up to Up to
Punching Medium in 25,000/- 2,50,000/- 25,00,000
rectification? /-
3694 No power
All orders which convey sanctions either Army/Nav Both
directly or indirectly to such expenditure y/AF 'A&#
should issue in the form of ??.. Instructio ns Army/Nav 39; &
Govt. letter 'B&#
y/AF orders
39;
3695
What is the power of AO for signing a class 1 Up to Rs. 25 Up to Rs. 1 Up to Rs. 50
Punching Medium where Lakhs Crore Lakhs
rectification of error is involved?
3696 No Limit
What is the power of PCDA/CDA for signing Up to Rs. 10 Up to Rs. 25 Up to Rs.
any type of Punching Medium? Crore Core 100 Crore
3697 No Limit
What is the prefix used for operation
3698 of RDR heads oo o1 o9 o5
What is the prescribed % for detailed audit

check in respect of Railway
Warrants in Local Audit?
3699 1 2 5 10
What is the prescribed % of
3700 entitlements Audit in respect of Army 0.02 0.03 0.05 0.1
What is the prescribed % of

3701 entitlements Audit in respect of Army 0.02 0.03 0.05 0.1
What is the prescribed percentage for One month one month in two months
conducting scale audit of Strength returns of in a quarter a half year in a half
Army Officers in PCDA (O)? year
3702 None
What is the prescribed time limit for Within one Within six Within There is no
submission of the medical claims after year months three limit
completion of treatment? months
3703
What is the prescribed time period for
sections of CDA Office to settle a complaint
given?
3705 sections to settle a complaint given? 30 days 21 days 14 days 7 days
All orders which convey sanctions either Army/Nav Army/Nav

directly or indirectly to such expenditure y/AF y/AF orders
should issue in the form Instructio Both 'A' &
of .. Govt. letter ns 'B'
3706
What is the price of Tender Set if the
estimated value of the tender is 2.35
Crore?
3707 Rs. 1000 Rs. 750 Rs. 500 Rs.235
Ready All the
reference above
3708 What is the purpose of filing? Protection Planning

What is the quantum of Higher Qualification
Incentive admissible to
Army Personnel for Grade 1 courses?
3709 30000 25000 20000 15000
What is the quantum of leave
admissible to a female Government employee
during abortion?
3710 No limit 90 days 45 days 30 days
Pay
admissible
to him if he
was
appointed
to higher
What is the quantum of pay admissible as post on 10% of the
Additional Post Allowance for holding regular present basic
appointments of higher posts? basis pay
a or b a or b
whichever whichever
3711 is higher is loweer
What is the rate of CEA per month
3712 admissible to Army Personnel? 1500 1800 2250 2500
One third of One fourth One Fifth of

Dip Money of Dip Dip Money
What is the rate of Diving Attendant Half of Dip Money
Allowance? Money
3713
What is the rate of Family pension
3714 admissible i.e. % of Pay? 50 40 30 25
payable to retired officers per case appointed 80% of 60% of 50% of 40% of
as IO when the No. of witnesses cited in the monthly monthly monthly monthly
Charge Sheet is basic basic basic basic
6-10? pension pension pension pension
3715
What is the rate of Hostel Subsidy per
3716 month admissible to Army Personnel? 4500 5000 6000 6750
terminolo
gy as
Bilingual (i.e. decided by
All queries and observations raised by audit
Hindi, Impersona l audit
officers should be in ?
English) officer
3717 Personal
Allowance admissible to Officers and
PBORs of Army per month for Category I
3718 1350 1689 2025 None

PBORs of Army per month for Category II
3719 1350 1689 2025 None

Allowance admissible to Officers and PBORs
of Army per month for
Category III
3720 1350 1689 2025 None
Allowance admissible to Army personnel per
month for Aviators
holding Green Card ?
3721 3600 2700 900 630
month for Aviators
holding Master Green Card ?
3722 3600 2700 900 630
month for Cat
'A'?
3723 3600 2700 900 630
What is the rate of Qualification
month for Cat 'A'?
3724 3600 2700 900 630
month for Master
Aviation Instructor?
3725 3600 2700 900 1125
month for Senior
Aviation Instructor Class 1?
3726 3600 2700 900 1125
Assistance payable to retired officers per case
appointed as IO when the No. of witnesses
cited in the Charge Sheet
is 6-10?
3727 Rs. 10000 Rs. 20000 Rs. 30000 Rs. 40000

All shore establishments in Andaman are FOC in C FOC in C
under the jurisdiction of ? PCDA Mumbai Visakhapa
(Navy) tnam
3728 HQ. IDS
What is the rate of Siachen Allowance
3729 admissible to Army Officers per 30000 36000 40000 42500

3730 admissible to PBORs per month? 15000 20000 250000 30000
What is the rate of TPTA admissible to Armed
Forces personnel in the pay level 9 and above
per month in the
case of other than higher TPTA cities?
3731 7200 + DA 3600 + DA 1800 + DA None

What is the rate of Transportation allowance
payable to retired officers
per case appointed as IO ?
3732 Rs. 10000 Rs. 20000 Rs. 30000 Rs. 40000
What is the rate per month admissible
3733 on account of Flight Test Engineer to 5300 4100 3600 2700
What is the rate per month admissible on

account of Para Allowance payable
to Army Officer?
3734 10500 6000 3400 2700
to PBOR?
3735 10500 6000 3400 2700
account of Para Reserve Allowance
payable to Army Officer?
3736 2625 1500 675 338
on account of Project Allowance payable to
Army Officer?
3737 2625 1500 3400 2700
account of Project Allowance
payable to PBOR?
3738 2625 1500 3400 2700
under Disciplinary proceedings in Addl. PCDA/CD A Jt. CGDA
respect of Hindi Officer working in a CDA/Jt. CDA (AN)
PCDA/CDA office?
3739 CGDA
under Disciplinary proceedings in Addl. PCDA/CD A Jt. CGDA
respect of Hindi Officer working in a CDA/Jt. CDA (AN)
PCDA/CDA office?
3740 CGDA
MES, Station
Station Command
All the accommodation at a station although Station Command er er, PCDA/CD A,
physically in the charge of Command PCDA/CD MES
is at the disposal of ? er, MES A
3741
account of Specialist Allowance for
Classified Specialist?
3742 3600 4500 5000 5400
Consultant/Advisor/Professor
3743 3600 4500 5000 5400
on account of Specialist Allowance for Graded
Specialist?
3744 3600 4500 5000 5400
account of Technical Allowance
Tier 1 payable to Army Officer?
3745 1000 2000 3000 4000
account of Test Pilot Allowance to
Officers?
3746 5300 4100 3600 2700
on account of Tough Location
Allowance to Army Officers under TLA- 1
3747 5300 3400 1200 1000

on account of Tough Location Allowance to
PBORs under TLA-1
3748 4100 2700 1200 1000
What is the rate per month of CI Ops
3749 allowance (Field) payable to Army 16900 13013 10500 9700

3750 allowance (Field) payable to PBOR? 16900 13013 10500 9700

allowance (Mod. Field) payable to
Army Officer?
3751 16900 13013 10500 9700
All the accommodation at a station is at the Station
disposal of Command
er
3752 MES DEO PCDA
3753 allowance (Mod. Field) payable to 16900 13013 9700 7469

allowance (Peace) payable to Army Officer?
3754 16900 13013 10500 9700

3755 allowance (Peace) payable to PBOR? 9700 6000 7469 13013
What is the rate per month of Diving

Allowance payable to Cearance/Deep
Diving Officer?
3756 900 1170 1350 1800
Allowance payable to Clearance Diver
Class 1?
3757 900 1170 1350 1800
Allowance payable to Clearance Diver Class II?
3758 900 1170 1350 1800

Class III?
3759 990 1170 1350 1800
3760 Allowance payable to Ships Diver? 900 1170 990 1350

3761 Allowance payable to Ships Diving 900 1170 1350 1800
What is the rate per month of Field

3762 Area Allowance (Field) payable to 16900 10500 9700 6000
All the bonafide receipts to Plus Receipt Plus Charge Minus Minus
Government will appear in which column of Receipt Charge
Punching medium ?
3763

Area Allowance (Mod. Field) payable to Army
Officer?
3765 6300 6000 9700 3600
3766 Area Allowance (Mod. Field) payable 6300 6000 9700 3600

3767 Area Allowance HAFA payable to Army 16900 10500 9700 6000

3768 Area Allowance HAFA payable to 16900 10500 9700 6000
What is the rate per month of Flying

3769 Allowance payable to Army Officer? 25000 17300 13013 9700

3770 Allowance payable to PBOR? 25000 17300 13013 9700
What is the rate per month of High Altitude

Allowance under Category I
3771 5300 4100 3400 2700
Allowance under Category I
payable to PBOR?
3772 5300 4100 3400 2700
Allowance under Category II
3773 25000 17300 5300 4100
All the cash transactions in Military
3774 Farms Cash Books will be recorded in Blue Red Black Green

payable to PBOR?
3775 25000 17300 5300 4100
What is the rate per month of High
Altitude Allowance under Category III payable
to Army Officer?
3776 25000 17300 5300 4100
Altitude Allowance under Category III payable
to PBOR?
3777 25000 17300 5300 4100
What is the rate per month of SF

Consolidat Analysis of
ed All India
compilatio n defence
of All India services
defence receipts and
service Consolidat charges
receipts and ed compilatio
charges n of All India
RDR
heads
What is the report showing consolidated

compilation of All India defence service All India
3780 receipts and charges? compilatio n
What is the retention period
3781 Debit/Credit scrolls in a PCDA/CDA 3 years 5 years 10 years 30 years
What is the retention period of

Authorization slips in PCDA (O) office from the
month of issue ?
What is the retention period of Cash
3783 Book in a Regional PCDA/CDA office? 3 years 5 years 6 years 10 years
What is the retention period of Classification

of Hand book of receipts and charges (at least
one copy) in a
PCDA/CDA office

All the casualties effecting Service matters of All the
a PBOR are recorded in three
invariably?
3785 Pay Book IRLA Sheet Roll
3786 Contract Agreements (MES) in a 3 years 5 years 10 years 30 years
What is the retention period of DP

3787 Sheets in a Controllers office? 1 year 2 years 3 years 5 years
Financial Concurrences/U.O. Notes Register of

IFA cases in PCDA/CDA
office?
What is the retention period of GP
3789 Fund Demand Register in a PCDA/CDA 3 years 5 years 10 years 30 years
What is the retention period of IRLAs

3790 of Discharged PBORs 6 Years 3 Years 5 years 10 years
What is the retention period of Master

3791 Note Book in a Regional CDA office? 3 years 5 years 10 years 75 years

ordinary correspondence files in a PCDA/CDA
office?
What is the Retention Period of P.P.O
3793 in a CDA office? 5 years 25 years 45 years 75 years
bills of DAD personnel, except June

and December a Regional PCDA/CDA office?

3795 Pension Payment Orders in a 3 years 10 years 30 years 75 years
All the casualties like admission to hospital, Part II Ration

leave, attachments to other units etc. are orders to Account to
linked in audit of Ration Ration Part II
Accounts from ? Account order
3796 Both None

What is the retention period of Punching
Media in EDP centre of a
Regional PCDA/CDA office?
3798 Register of Disciplinary cases in a 10 years 25 years 35 years 45 years

Schedule III (Accounts section copy) in a
PCDA/CDA office?
3800 Schedule III (D section copy) in a 3 years 5 years 10 years 35 years
3801 Shadow files register in a IFA office? 3 years 5 years 10 years 75 years

3802 subject files in PCDA/CDA office? 75 years 65 years 45 years 35 years
What is the retention period of TA Bills

(including LTC bills) in a Regional PCDA/CDA
office?
prescribed for Bills, Contingent Bills
and Medical Reimursement Claims in a CDA
office?
What is the revised rate of Fixed
3805 Medical Allowance per month after VII 500 750 1000 1500
Bad Debts,
RBD, RDD
What is the sequence of deduction to be RDD, RBD, RBD, RDD, Any of the
followed to arrive at net Debtors? Bad Debts Bad Debts three
3806
All the contracts concluded by the Prime Vice
departments of the Central Govt are in the Minister of President of
name of India Cabinet of President of India
Ministers India
3807
What is the short cut key for last
3808 action performed F1 F2 F3 F4
Single Entry
with Double
Entry
Principles as
required
What is the system of accounting followed in Double
Single Entry
DAD? Entry
3809 None
What is the term used to denote purchases Cash and
made directly by paying cash from Imprest? Carry
Imprest Cash Local Procurem
Purchase Purchase Purchase ent
3810
What is the term used to denote quoting of Ring Ring Pricing Cartel Cartel
Ring Prices ? formation formation pricing
3811
submission of self appraisal to 31st March
reporting officer by officer to be reported
upon?
3812 1st April 15th April 30th June
What is the time limit for disposing an within 24 within 48 within 72
application under RTI Act, 2005 which hours hours hours
relates life or liberty of a person
3813 Same Day
regularisation of loss statements involving
'Cases of minor losses, particularly those
due to natural calamities or losses not due to
theft,
fraud or gross neglect.
3814 15 days 1 month 3 months 6 months
What is the time limit for submission
3815 of final claim if advance is drawn? 15 days 1 Month 3 Months 6 Months
What is the time limit for submission

3816 of final claim if advance is not drawn? 15 days 1 Month 3 Months 6 Months
What is the time limit prescribed in DPM 2009

for refund of bid security of unsuccessful
bidders after the award No time
of contract? limit
3817 10th Day 30th Day 40th Day

All the Defence Parcels received on account Embarkati on AO
of imported stores are cleared and distributed Command (Embarkat
to the Port Trust ant ion H.Qrs) All the
consignees by ? Authority Mumbai
of India three
3818
3819 What is the validity of a fresh 1 Month 6 Months 1 Year 2 Years
1 year from 2 years from 3 Years 4 years
the date of the date of from the from the
What is the validity period for a Private issue of issue of date of date of
Hospital recognized under CS(MA) Rules? OM OM issue of issue of
OM OM
3820
What leave salary is payable to a Govt. Last pay As in the As in the No leave
servant who had been sanctioned EOL drawn case of case of EL salary
with medical certificate? HPL
3821
What will be date of next increment 01.04.201 01.07.201 01.01.201 01.07.201
3822 for an employee joints on 01.04.2017? 8 7 8 8
What will be the score of a government if he

is given a grading of
4 in the APAR for the year?
3823 4 5 6 0
Attendance Register for those granted half a
day's casual leave for the
forenoon session?
3824 HPL LA HL CL
Whch of the following is not a subsidary book Bills Purchases Journal
of Journal? Receivabl Day Book Proper
e book
3825 None
Reference Reference to Reference
to Attorney Solicitor to Addl.
Whch of the following references by CAT General General Solicitor All the
would be construed as a reference to General three
Advocate General?
3826
noted or protested for non- acceptance
acceptance or for better security and any
person accepts it supra protest for honour of
the drawer or of any one of the endorsers,
such person is called ?
Acceptor
3827 for Honor Acceptor Endorsee Payee
Debit the Debit the Credit the Credit the
Creditors Creditors and Creditors Creditors
and Debit Credit the and Debit and credit
the Bills Bills Payable Bills payable the bills
When a bill payable is accepted what will be payable payable
accounting adjustment?
3828
done is more than Rs. are paid by GE irrespectiv e
after pre audit by of
PCDA/CDA? amount
When a bill payable is accepted, it will
3830 become a for the payer? Liability Asset Income Loss
Debit the Credit the

Creditors Creditors
and Credit and Debit
the Bills the Bills
Credit the Debit the payable payable
When a bill payable is dishonored, what will Creditors creditors and
the accounting adjustment? and Bills Bills
payable payable
3831
Credit Bills Debit the
Receivabl e Bills
and Credit Receivabl e Debit the Credit the
When a bill receivable discounted with bank the Bank and Debit Debtors and
gets dishonored, what will be the accounting the Debtors and
Credit the
adjustment? Bank Credit Bank
Bank
3832
Debit Bills Debit Bills Credit Bills Credit Bills
Receivabl e Receivabl e Receivabl e Receivabl e
and Credit and Debit and Debit and Credit
the the the the
When a bill receivable is accepted by a Debtors Debtors Debtors Debtors
debtor, what will be accounting adjustment?
3833
Debit Bank, Credit Bank, Credit Bank, Debit Bank,
Discount Discount and Discount Discount
and Credit Credit Bills and Debit and Debit
Bills Receivabl e Bills Bills
Receivabl e Receivabl e Receivabl e
When a bill Receivable is discounted from the
bank, what will be adjustment?
3834
Debit the Debit the Credt the Credt the
Bills Bills Bills Bills
receivable receivable receivable receivable
and Debit and Credit and Debit and Credit
the Debtors the Debtors the Debtors the Debtors
When a bill receivable is dishonored, what
adjustment is required in final accounts?
3835
Creditors and Creditors
Credit the and Credit
Bills the Bills
Debit the Receivabl Receivabl Debit the
When a bill Receivable is endorsed to a Creditors e e Creditors
creditor, what will be the accounting and Credit and Debit
adjustment? the the
Debtors Debtors
3836
Debit Cash Credit Cash Debit Cash Credit Cash
and Debit and Credit and Credit and Debit
When a bill receivable is honored by the Receivabl e Receivabl e Receivabl e Receivabl e
payer, what will be the accounting
adjustment?
3837
When a Book of Regulation is lost by Pay 5 times
the individual who took it on loan, he/she will of cost of the
? Replace the book
book
3838 a or b None
Services is vacated, damages claimed by the Barrack Demurrag e Terminal All the
owner of the building are damages Charges Compensa three
known as ? tion
3839
All the vouchers for which payment is
authorised will be prominently
enfaced as??..
3840 Audited Passed Cancelled Linked
will be will be
adjusted by adjusted by
debit to debit to DEA
security of concerned
deposit CDA &
head & credit to
credit to Security
DEA of Deposit
concerned head
CDA
When a cash security deposit is transferred

from one audit officer to another, the need not be
3841 transaction compiled None
When a CGHS benificiary falls sick in
outstation Medical Certificate issued by RMP
can be accepted if AMA is not available within
a distance of KMs
from place of stay?
3842 5 8 10 12
Credt
theBank
Debit the Debit the Credit the and Credit
When a cheque deposited into bank is the Debtors
Bank and Bank and Bank and
dishonored, what adjustment is required in
final accounts? Debit the Credit the Debit the
Debtors Debtors Debtors
3843
Debit the
debtor and
credit the
When a cheque given by a debtor is endorsed Debit the creditor
to a creditor gets dishonored then entry will Debit the credit the creditor and
debtor and debtor and
be done as credit
creditor creditor
? the debtor
3844
When a cheque is cancelled and a fresh All the
cheque is issued, which class of three
P.M. is operated in PCDA/CDA office?
3845 1 2 5
When a cheque is lost by a third party
and fresh cheque is issued, which of the
following bond is taken?
3846 Fidelity Surety Security Indemnity
a period of more than years, a
provision for an unconditional power of
revocation or cancellation by Government at
any time after the expiry of 6 months notice
to be
included.
3847 2 3 4 5
a period of more than 5 years, a provision for
an unconditional power of revocation or
cancellation by Government at any time after
the expiry of months notice to be
included.
3848 3 5 6 8
When a Contract is proposed to be concluded Next higher
for longer than 1 year but not exceeding CFA
three years, sanction of
must be obtained? PCDA/CD A
3849 MOD GOI

Accept such Not accept Execute a
transfer the proposal fresh
When a Contractor desires to transfer a contract
contract to another party, we will
3850 None
?Pairing? means bringing together two different None of the
3851
each each two
?Pairing? means bringing together two other other different None of the
3852
authorized will be prominently
enfaced as ?
3853 Passed Cancelled Both None
None. Fresh
Contract is
executed
with party
willing to
take up
When a contractor desires to transfer a Next higher

3854 contract, whose approval is required? CFA CFA PCDA/CD A
When a court attachment order is received in Court As decided
respect of a Contractor, which of the attachme nt by CDA
following will have first Governme order Both
claim over his payments? nt dues equally
3855
Decide audit
point as per
rule as it
When a defective rule comes to the notice of See stands
a PCDA/CDA, he will whether it
? stands
refer to All the
3856 CGDA three
When a Defence Building is leased for a The
period of three months or more to more than Contracto rs
One Contractor, for a purpose otherthan in proportio
Cinema Exhibitions, it will be insured by n as per
? The lease
Insurace
Contracto rs agreemen
t Not
in equal
Required
proportio n
3857 MES
is received by the Defence Authorities, Nick Name Project
HQrs of Commands will allot a to the aid? Name
3858 Code head Civil code

for a work_ required on urgent Military
reasons, is responsible for delay/lapses
in completion of the prescribed procedure for
necessary
approvals?
3859 CEA CFA Both None
No fresh No fresh
offer of offer of
appointm appointm
ent on ent on
promotio n promotio n
shall be shall be
made in made in
such cases such cases
for a period for a period
of 1 year of 3 years
from the from the
No fresh date of date of
offer of refusal of refusal of
appointm first first
ent on No fresh promotio n promotio n
promotio n offer of or till the or till the
shall be appointm ent next next
made in on promotio vacancy vacancy
such cases n shall be arises arises
for a period made till whichever whichever
of 1 year next vacancy is later is earlier
from the arises
date of first
promotio
n
When a Government Servant does not want

to accept the promotion which is offered to
3860 him?
In lieu
thereof, avail
LTC for self
once a year
from HQ to
HT or place
where family
resides and
for spouse
and
dependen t
children to
travel once a
year to HQrs.
Avail LTC to Of Governme
HT in two nt Servant
year block
and/or LTC
to
anywhere in
India in four
year
block
When a Government servant serving in above

region leaves his family behind at old H.Qrs.
or another place and has not availed transfer
3861 TA for family, he can ? Both None
down within the same station of retirement
involving change of residence or at a place
nox exceeding 20 KMs distance, % of One third of One third of 50% of Half of 80%
Composite 80% of Basic
Basic pay Basic pay of Basic pay
Transfer Grant is admissible? Pay
3862
6000/300 One fourth
0/1500 Kg of normal
as per the entitleme nt
grade of the
When a Govt. official on transferred to A&N official. Half of One third of
Islands keeps his family at the last station,
normal normal
his/her entitlement of conveyance of
entitleme nt entitleme nt
personal effects is.
3863
All works catering for a period of more
than years will be built to permanent
specifications?
3864 10 7 5 3
When a NPS subscriber dies,
3865 amount of wealth is released to the 0.2 0.4 0.8 1
When a NPS subscriber dies,

3866 amount of wealth is released to the 0.2 0.4 0.8 1
When a patient consults the same AMA in Single a or b at the a or b at the

regard to super imposition of another combined discretion discretion
discease during the course of treatment, it is consultati Fresh of HOD of AMA
regarded as ? on consultati on
3867
When a PBOR has not rendered minimum
qualifying service for earning service pension,
he will be paid Service Gratuity if he serves for
a
minimum period of years?
3868 2 5 7 10
without due authority for a period of
he is declared as a deserter after
investigation of the case by a Court of
Inquiry? Six months Three
months

When a PBOR is transferred from one corps to LPC is IRLA is
another, is issued transferre
issued/transferred? d
3870 Both None
When a police guard renders services as a His pay and Departme
Government treasure in the absence of a allowance s ntal charges
military guard, which of the following will be His by his Dept. All the
charged to Travelling
three
Defence Service Estimates? Expenses
3871
exchange or cheque is transferred to any
person, so as to constitute that person the
holder thereof, the
instrument is said to be ? Transferre d Negotiate d Exchange d All the
three
3872
transferre d Returned to
When a unit is disbanded, unspent balances to other Supply
of rations are
local units Depot
3873 auctioned None

When a vendor is not able to supply the Risk &
stores or render service which of the Expenses
following clause can be invoked by Option clause
the purchaser? clause
3874 Fall clause None

All works catering to short term requirements Date of
i.e. accommodation not expected to be According
required for a period of over five years from Approval to Anticipate d
the will be in temporary the work Date of Date of As decided
construction? Starting the
completio n by CFA
work
of work
3875
Any of the
three with
proper
When a work contains both Authorized and justificatio
Special items, CFA will be determined with Special Authorise d n
reference to the work work
powers of ?
3876 Total work

When a wrong interpretation of a financial Date of
rule has been followed in an audit office, the incidence of
new interpretation should, in the absence of Date of Date on expenditu
special instructions to the contrary be given issue of which re
effect to from the ? clarificatio n observatio n
by CGDA is raised
3877 None
financial rule has been implemented, the new Date on Date of issue Date of
interpretation should, in the absence of which of clarificatio incidence of
special instructions to the contrary be given observatio n by CGDA expenditu
None of
effect to from the n is raised re these
??????
3878
When AAO is heading the sub office (Say
ALAO, AAO BSO etc.) he/she can sanction
days of Casual leave to
subordinate at a time?
3879 2 4 6 5
When ACDA gets recruited in DAD his pay will
be fixed with reference to the
pay level of ?
3880 9 10 11 12
SSR rates
adjusted by
When additional stores are issued to Contracto Highest of
Stock Book
contractor by GE, which of the following rates Rates Market Rates rs %
the three
will be charged?
3881
When advance is drawn for TA/DA much
before journey date, officer should produce
the Railway Ticket(s) within of the drawal
of advance to
Controlling Officer?

surrender ed
to the
authority
who initially
carried
When an allottee of ATG moves out from Deposited allotted
forward to
under One HQ. Command to another, to PCDA/CD
new
Unspent balance under ATG should be ? A
Command
3883 None
When an employee dies within 5 years after
retirement and the total amount actually
received by him on account of pension (or
service gratuity), Dearness Relief, retirement
gratuity, commutation amount is less than 12
times the emoluments drawn at the time of
retirement, the deficiency is granted to the
nominees/family. This
amount is known as ?
Residuary
Death Retiremen t Service
3884 Gratuity
Gratuity Gratuity Gratuity
Advance
drawn for
medical
treatment of
When an employee gets transferred from the family
payment jurisdiction of one CDA to another, Advance of member
which of the following need not be adjusted TA
through DIDS?
3885 Both None

Allotment of Field Imprest Account Number Accounts/
to the Field Imprest Holders is the duty of ORs Section
sections of PCDA/CDA? Pay Section
3886 M Section IA Section

Double the
amount of
When an employee is given rent free Licence
House Fee
accommodation, an amount equal to
Rent
will be added to Income for the
Allowance
purpose of Income Tax Calculation?
3887 Licence Fee None

Balance is
transferre d
through
Defence
Exchange
When an individual against whom Debt Head Account
Balance is
Advance is outstanding is transferred to audit
intimated
control of another Controller _ action is
through LPC
taken?
3888 Both None

Ask the
administra
tive authority
to obtain
Ask CDA to requisite
When an objection raised by a CDA could not
withdraw sanction
be settled by him, CGDA may the same
3889 both none

When an officer fall sick while on duty and is Non Absence Sick List
retained on the sick list for a period of 30 days Qualifying without Concessio n
or less, such absence Service leave
from duty is treated as?
3890 Sick Leave

When an officer opts to draw TPTA 10000 + DA 12500 + DA 15750 + DA
and not availing officer car, he/she is allowed
TPTA of Rs. per month
3891 7200 + DA
Next higher
authority of
Issuing
Authority
When an order sanctioning expenditure
contains no indication of the amount or limit Issuing All the
of sanction, CDA will take up the matter with Authority three
?
3892 CGDA
Next above
stage in next
higher
When Annual increment is granted the pay of Next stage level a or b a or b
a government gets fixed in in same pay whichever whichever
? level is beneficial is less
3893
PCDA (O) PCDA (O) Field
against PAO against the Imprest
of the CDA of the Holder
Imprest PA of the against
When Army Officer is paid by the Imprest Holder Imprest PCDA (O) PAO
Holder, DIDS is originated by Holder against
? PCDA (O)
3894
When audit is not able to investigate a time
barred claim due to non availability of
records, Sanctioning All the
powers are vested in full with three
3895 GOI MOD CGDA

Debit Cash Debit Cash Credit Cash Credit Cash
When bills payable is honored, what will be Bills Payable Bills Payable Bills Payable Bills Payable
the accounting adjustment?
3896
Allowance granted to meet personal Compassi Composit e Compensa Sumptuar y
expenditure necessitated by special onate Allowance tory allowance
circumstances in which duty is Allowance Allowance
performed is known as ?
3897
When both Defence land and buildings are PCDA/CD A
surplus, Disposal is carried out by
?
3898 DGDE MSTC MOD
At the
discretion
of
Competen t
Only one of At the
When both husband and wife are Central Authority
them whose Both the discretion
Govt. servants covered under CGHS, the
pay is employee s of Govt.
contribution will be recovered from
higher employee
3899
When cash sales are made to X, then X A/c is Depends
? on case to
case
3900 Credited Debited None
When commuted, days of HPL will be Commutat
debited for one day of absence? ion not
admissible
3901 2 3 4
When Date of Birth is not known in respect of Last day of Date as
an employee, but month and year known, the month declared by
which date will be 1st day of 16th of the him/her
considered as DOB? the month month
3902
When Defence buildings are declared PCDA/CD A
surplus, but not land , disposal action is
carried out by ?
3903 DGDE MES None
Not
required to
When Depreciation of Machinery entry is be
posted, Machine A/c is ? updated
3904 Debited Credited None

When Depreciation on office building Trading Profit and Balance Both b and
is given in Trial Balance, it will appear in Account loss account sheet c
of final accounts?
3905
3906 When did the DPM 2009 come in to 39814 39873 39904 39934
3907 When did the DPM come into force? 39814 39816 39817 39818
Create a create a
formula to formula for
sum all of the multiplicat
above Create a ion
Creates
cells formula of
nothing diffrence
3908 Alt+=
Separate Lower Highest
proceedin Authority will authority
gs will be initiate with
initiated by common consent of
each proceedin gs others may
Disciplinar y and send the order for
Authority result to common
When Disciplinary authorities are different for higher proceedin
different individuals in a Disciplinary case, authority? g
which of the following course of action would
be
appropriate?
Any of the
3909 three
When Engineer services are carried out by Contingen cy Depends on Defence
CPWD on behalf of Defence Services, Funds Fund of India the case Service
are provided from Civil Estimates
Estimates
3910
When entitled class ticket is not available, Below the
journey by class is entitled
admissible in case of Temporary Duty? class Any of the
Next Higher Any Higher
three
3911
When erroneous payments have been left
unchallenged in PCDA office, re audit of bills
paid more than 12 months previously, can be Next higher
undertaken CFA
with the permission of ?
3912 CGDA MOD CFA
When Funds on ECR are drawn, the units Move
ordered to move at less than 48 hours notice Sanctionin g
will submit certificate of authority
expending to ? PCDA/CD A
3913 Both None

Discretion
of
Competen t
When Furlough leave is combined with Authority
Annual Leave, which is taken first
?
Furlough As applied
3914 leave Annual Leave by Officer
Debit Both Both
furniture furniture furniture
When furniture destroyed due to fire and credit Debit loss and loss will and loss will
accident, What will be adjustment in Final loss and Credit be be
Accounts? Furniture debited Credited
3915
surplus to authorized station requirements
and cannot advantageously be moved
elsewhere, is issued to officers on hire in
excess of authorized scales, Rent at the rate
of
% per anum of the Capital cost of Cannot be
furniture will be recovered by MES? issued at all
3916 15 12.5 10
AEs-AA processes must be completed at the
earliest opportunity not exceeding
after
Commencement of works?

When goods are destroyed by Fire,
3918 Goods account will be ? Debited Credited Both None
Alterations and improvements necessitated
by technical reasons or engineering reasons
are classified as Special Capital
by MES? Minor works works works
3919 Repairs
3920 Loss account will be ? Debited Credited Both None
When goods are in such state that the buyer in Deliverabl

would under the contract be bound to take e state
delivery of them, they
are said to be ? Transferre d
3921 Sold Delivered

When in the Bill or in any indorsement
thereon the name of any person is given in
addition to the drawee to be resorted to in Drawee in
Second Drawee in Alternate
case of need, such case of
Drawee due course Drawee
person is called ? Need
3922
When the
target
group is
small and
staying When the When the
When the
together communic target target
When is Oral communication not effective ? ation to a group is
group is
single homogen
spread out
individual ous
3923
Qualifying service, months is
allowed maximum for Antedating of
Commission?
3924 12 15 18 24
Qualifying service, months is allowed
maximum for Period of secondment and
Antedating of
commission put together?
3925 12 15 18 24
allowed maximum for Period of secondment?
3926 12 15 18 24
further provision of item of store will be
made because the prototype of a successor
equipment has been formally accepted and is
required to be retained to meet
tactical/technical training or other special
requirements within the service, it is classified
as
?
Obsolesce
3927 nt Obsolete Surplus Scrap
When it is anticipated that due to technical Suppleme
reasons, expenditure is likely to exceed ntary
authorized limits, is prepared Suppleme Technical Revised All the
ntary Sanction Estimate three
Estimate
3928
reasons, the expenditure is likely to exceed ntary
authorized limits, Revised Estimate Technical Additional
will be prepared by MES? Estimate Estimate Estimate
3929
Alterations necessitated by Administrative Original Maintena Depends on Special
reasons are classified works nce case to works
as services case
3930
existing old item(s) witha new item(s), Risk & Buy Back
clause should be incorporated in the Expenses offer
RFP?
3931 Option Fall
When it is difficult to estimate the quantities Percentag e Contract for
correctly until the work has been Rate specific
commenced, which type of Term Contract job
contract is concluded? Contract
3932 None
Deduct Cost Deduct Sales Deduct Deduct Cost
Price from Price from Sales Price Price from
Sales, Sales, from Sales, Sales,
Debtors and Debtors and Debtors and Debtors and
post cost post cost post sales post cost
price of the price of the price of the price of the
goods in goods in goods in goods in
trading trading trading trading
account on account on account on account on
credit side credit side credit side credit side
and assets and assets and assets and assets
side of the side of the side of the side of the
balance balance balance balance
sheet under sheet under sheet under sheet under
closing closing closing closing
stock stock stock stock
When it is given in the adjustment that goods

sent on sale or approval basis have been
included in sales, what will be adjustment in
final
3933 accounts?
When it is necessary to collect materials for a
work, for which Admin Approval is not yet
accorded, prior CFA of the
approval of is required? PCDA/CD A
work
3934 GE CWE
When land cultivated in excess of prescribed
scales, of net profit is credited to
Government from
Regimental fund of a unit? One fourth Three
fourth
3935 Half One third

The
contract will
be offered
to the next
lowest Discretion
Tenderer There shall of the
When Lowest Tender is found invalid or CDA will be
withdrawn for any reason be consulted accepting
retenderin g officer
prevails
3936
When When the When the
procuring estimated estimated
similar items value of value of
of last goods/ser goods/ser
tendering vices is less vices is less
When that that
tender 25 lakhs 10 lakhs
document s
are lost in
transit
3937 When LTE is adopted ?

When the When the
estimated estimated
value of value of
goods/ser goods/ser
vices is less vices is less
When When than than
tender procuring 25 lakhs 10 lakhs
document s similar items
are lost of last
in transit tendering
3938 When LTE is adopted?

When machinery is purchased from
3939 vendor, which account will be Cash Vendor A or B None
When MES carries out work for a State Revenue Reduction of

Government, Departmental Charges are Expenditu Expenditu
adjusted as in the books of re re Capital Revenue
Defence? Receipt Receipt
3940
Arithemat ic Arithemat ic Arithemat ic
logic unit logic Logic
understan undertaki None of
ding ng These
3941 ALU stands for

MES will
only issue
When MES entrusts works services to the TS
agency of a Municipality, Technical Sanction irrespectiv
will be accorded by MES if the cost exceeds e of amount
Rs. ?
3942 one lakh 10 lakhs 5 lakhs

duties of the unit permit) for a work,
of the engineer unit employed on
construction work may be authorized by CE to Any
exercise the powers of GE? Nearest GE
specified
3943 OC None
Officer Officer
actually nominate d
When officer possessing financial powers is performin g by the
No financial
posted out and no officer has been appointed the duties officer As advised
powers relieved
in his place, financial responsibility will rest exercised by CDA
on?
3944
When one case has relevance in relation to
another case , both the cases are submitted
together and this
process is called ............
3945 Linking Pairing Casting referring

his willingness to do or to abstain from doing
anything, with a view to obtaining the assent
of that other to such act or abstinence, he is
said to
make a ?
3946 Proposal Request Contract Tender

When only a single quote/single valid quote is Single tender Resultant None of the
received against a tender it is PAC single above
called tender tender
3947
No the If unavoidab Give oral Give the
officer is le give the direction oral
not direction and and then direction
supposed to confirm take and Record
give oral immediat ely approval of such oral
direction thereafter the next directions
superior separately
When oral direction is given to a subordinate officer to
as it is felt necessary for immediate action, ratify
what course of
action would you suggest the officer?
3948
When payment is made on account of
3949 Rent, Rent A/c will be ? Credited Debited A or B None
Reduce his
AFPPF
subscripti on
to compulsor
y
Stop his minimum
monthly
pay and
allowance
s
When PBOR goes into Debit Balance, PAO will

3950 ? Both None
When PBOR is granted Commission, action Record Depot
should be taken to call for the LPC from the Office of the Battalion of
concerned by corps CO of the the
PCDA (O)? unit corps
3951 PAO (ORs)

Always use language in Complicat
3952 drafting. Simple ed foreign tough
Concerne d
Administr
When PCDA/CDA considers that any rule or ative
order has infringed any one of the canons of Authority All the
Army H.Qrs.
financial propriety; he should convey his three
opinion to?
3953 CGDA
When proprietor takes business Either A or Both A
3954 money for personal use account is Capital Drawings B and B
When proprietor withdraws goods from

business, which of the following accounts will
be effected? Capital, Capital, Drawings, Drawings,
Drawings Purchases Purchases Sales
3955
When Ram gives money to Shyam, Ram will Credit, Debit, Credit Debit, Debit Credit,
Shyam A/c and Shyam Debit Credit
will Ram A/c?
3956
When RBI clears the advice given by Defence
to debit/credit Railways/Postal Department, it
sends Advice
Settlemen t Memo of
as intimation? clearance
Memo clearance
certificate
3957 None
When repairs are carred out to
3958 Machinery, which account is debited Repairs Machinery Cash None
office building is given in Trial Balance, Trading Profit and Balance Both b and
it will appear in of final accounts? Account loss account sheet c
3959
sanctioned by Government, exchange orders
are issued by branch of Army H.Qrs.on
the authority of which payment is made to
the air line
concerned?
3960 AG GS E in C QMG
When sanction has been accorded by the
competent authority, the grant of pensions is
notified in the form of All the
by the PCDA (Pensions) Part II O.O.
three
3961 PPO LPC

amount amount A or B as
realized realized decided by
under the under the Competen t
attachme nt attachme nt Administr
orders less orders plus ative
the the remittanc Authority
When sending to civil court money deducted remittanc e charge
from the salary of the Government servant e charge A or B as
decided by
under an attachment order, the disbursing
Audit
officer should remit to the court only
Authority
the ?
3962
?Skeleton List? means the list with which Inspecting Main office Formation
to: A ers
3963 LAOs
?Skeleton List? means the list with which Inspecting Main office Formation
vouchers are forwarded by the Authoritie of PCDA/CD Command
issuing depots to: s A ers
3964 LAOs
Controller Comptroll
Ammendmends to CHB relationg to Controller
General of er and
Major/SubMajor, Minor Heads of accounts General of defence
auditor
are issued by ---------- Accounts Accounts
General
Defence
3965 Secretary
rank of ?, are the users of the staff cars, the
staff officers accompanying the senior officers
may sign the car
diary
3966 Colonel Brgadier Maj Gen Lt. Gen

When Shyam pays money to business,
3967 Shyam account will be ? Closed Credited Debited None
When some person gives money to business,

cash account is operated on
side?
3968 Debit Credit A or B None
movement of military stores, one loaded
brake-van is allowed free when the number of
vehicles of the special 12 Four 14 Four 15 Four 16 Four
train exceeds? Wheelers Wheelers Wheelers wheelers
3969
When Stores are issued by a Depot to D copy to E copy to Both copies Both copies
consuming unit, the distribution of D and E Consignor Consignee to to
copies of issue voucher is done LAO LAO consignee consignor
as under LAO LAO
3970
When Stores are issued by Army to MES, the
priced copy of the voucher is sent by
consignors LAO to Consignee
PCDA/CD A AO/AAO GE LAO/RAO
3971 GE
When stores are transferred from consuming
unit to Depot, which copy of the issue
voucher is left out while
preparing the same?
3972 E D C B
consuming unit to another,
copies of issue voucher are
prepared
3973 5 4 3 6
When stores are transferred from one depot
or to a unit, the issue voucher (IAFZ-2096 or
its equivalent) is
generally prepared in
3974 2 Copies 3 Copies 4 Copies 5 Copies

depot to another depot, the issue
voucher is generally prepared in copies
3975 Two Three Four Five

Ammendmends to CHB relationg to Controller General of er and
Major/SubMajor, Minor Heads of accounts General of
defence auditor
are issued by ---------- Accounts
Accounts General
3976 NULL
When stores transferred from one MES unit
to another voucher of
P.M is operated?
3977 Class 2 Class 9 Class 8 Class I
When temporary accommodation is to be Initial
build on hired land will be compensa
included in the approximate tion first years
estimates? payable rent
3978 Both None

When the charged official is for retirement Subsistenc e Compassi
during the period of Disciplinary Proceedings, Allowance onate
allowance
Pension is sanctioned? Provisiona l
3979 Full
When the day on which a promissory note or Not valid
bill of exchange is at maturity is a public and hence
holiday, the instrument shall be deemed to be Next not
due on the payable
Preceding
business day
3980 Next Same
negotiable instrument signs the same,
otherwise than as such maker, for the
purpose of negotiation, on the back or face
thereof or on a slip of paper annexed thereto,
or so signs for the same purpose a stamped
paper intended to be completed as a
negotiable instrument, he is said to
the same?
3981 Transfer Exchange Endorse Mortgage

proposal is made signifies his assent thereto, Agreemen t
the proposal accepted,
becomes ?
3982 Contract Tender Promise
more than one Department, no order shall be
issued until all such Departments have
concurred, or, failing such concurrence, a
decision has been taken by or under the
authority of the ?
Ministry of Any of the

3983 Cabinet Finance DOP&T three
When there is a difference of opinion Services CGDA
between admin authorities and CDA over the H.Qrs. through
propriety of a recovery, matter shall be through Admin
reported to for CDA authoritie s
orders?
3984 Both None

When there is a difference of opinion Next higher
between administrative authorities and CDA administra
over the propriety/rate of a recovery, it will Service tive
be referred to Head authority
for orders? Quarters
3985 DGADS CGDA

between, the administrative authorities and
the Controller of Defence Accounts over the
propriety of a recovery or the rate of
recovery, the matter shall, without delay, be Service
reported to ? Head
Quarters
3986 MOD CGDA C&AG

Contractor for any article, commodity or
special work including all proper charges is
known as as defined in Marginal
IAFW 2249? Prime Cost
Cost
3987 Total Cost Basic Cost

Ask All L1 to
quote on
the spot a
rate lower
than the
When there is a tie between two or more earlier Sharing of
Lottery amount
Contractors in respect of a work, What action between All work
would you suggest as a person working in L1 between all
PCDA/CDA to the MES authorities? L1
Retenderi
3988 ng
Public Governme
Account nt Account
When transactions are carried out by RBI, Departme nt Departme
CAS, nt
daily scrolls are sent to PCDA/CDA by
Nagpur
of RBI Branch?
3989 None
When troops ordered to move at less than 48
Hours notice, funds can be drawn on the
authority of ECR by units Civil
from which of the following? Treasury
3990 Bank Both None

When vehicles are procured through DGS&D,
spares to the extent of requirements are
stocked by MES with
approval of CE?

When was Indian Civil Accounts
3992 service constituted? 28126 28216 27760 27851
When was the IFA system introduced

3993 in Border Roads Organisation? 1995 1996 1997 1998
When was the IFA system introduced

3994 in Works? 1995 1996 1997 1998
Reconciliation Statement, we find some

difference in the information recorded in the
Cash Book and Pass Book. If Bank charges
shown in the Bank statement are not found in
the Cash Book, we will the amount of
difference to/from/in the cash book balance,
when we start with Balance as per Cash Book
(favourable balance) and reach the balance as
per
pass book?
update cash
3995 Deduct Add book Ignore
difference to/from/in the pass book balance,
when we start with Balance as per Pass Book
per
cash book?
update cash
other Ministries of Central
Government, % of Departmental charges
are charged by MES?
3997 13.5 14.5 15.5 16.5
Amount
already
Amount for which DIDS is originated will be recovered No. of
verified by Responding CDA with reference to by instalment s Amount of Outstandi
originatin advance
the reflected in the concerned LPC already ng Balance
g CDA paid
received? recovered
3998
When writing APAR, officer in immediate requires Acceptabl e
charge of the Section wants to refer to the permissio n only if it is a
APAR of the previous years? of PCDA/CD serious
Acceptabl e Not A case
acceptabl e
3999
When you find a flag D against details of one
Army Officer in Central Index, what do you
understand about the Deputatio n Deserter
status of his account? Death case Dismissal
case case case
4000
When you find a flag S against details of one
Army Officer in Central Index, what do you
understand about the Separate Secondme
status of his account? Serving case Special case case nt case
4001
When you find that certain stores have been
issued by a depot to another, such in
ledgers will be
verified into the Issue vouchers?
4002 Credits Debits Both None

the promisee or any other person has done or
abstained from doing, or does or abstains
from doing, or promises to do or to abstain
from doing, something, such act or abstinence
is
called a ?
Considera
4003 Contract Tender Promise tion
may be may be
booked to booked to
only one the head of
head of account
account as under
may be may be decided which more
Whenever the cost of an establishment is by CFA fund
divided in divided in
divided between two heads, how the charge is allotted
for service equal the same
proportio proportio
postage stamps is dealt with?
n n of cost
4004
Where a case against Govt. Servant in respect Can be can be can be kept
of any criminal offences is under removed dismissed under
investigation, inquiry or trial, Govt. servant from service from service suspensio can be
n directed to
resign
4005
severable and the buyer has accepted the treating the
goods or part thereof, the breach of any contract as
condition to be fulfilled by the seller can be repudiate
treated as a unless there is a term of a ground for d
the to that rejecting
effectcontract? the goods
breach of All the
4006 warranty three
goods of the required quality, specifications
etc., may not be available in the country and
it is necessary to also look for competitive
offers from abroad, the Department may send
copies of the tender notice Indian foreign
to which of the following? Both A and
Embassies Embassies in
B
abroad India
4007 A or B
Where a employee has given notice of an
accident, he shall, if the employer, before the
expiry of days from the time at which
service of the notice has been effected offers
to have him examined free of charge by a
qualified medical practitioner, submit himself
for such examination?

Amount of Insurance cover for Group
4009 B official is Rs. under CGEGIS? 30000 60000 120000 240000
a permanent post is officiating in a higher

post on a regular basis and the pay structure
applicable to these two posts are merged into
one Level, the pay fixed shall be treated as

pay
Presumpti
4010 Temporar y Substantiv e ve Officiating
Where a Government servant holding a As decided
permanent post is officiating in a higher post by the
on a regular basis and the pay structure Competen t
applicable to these two posts are merged into Authority
one Level, the pay shall be fixed under with As opted by
reference to the post Permanen t the
individual
4011 Officiating
PCDA Controller s
(Central having DAD
Command cells under
) Lucknow them
Where a matter pertains to more than one centrally
Controller
controller, views/comments of other
controllers will be obtained by who raises
the issue
?
4012 CGDA
Where a payment made to the Court is in the final
nature of a security for staying the execution Expenditu
of the decree, re
the same would be treated as
4013 Advance Deposit None

paying the compensation due under this Act
within from the date it fell due, the
Commissioner shall
charge interest?

Where both the parties to an agreement are To be
under a mistake as to a matter of fact decided in
essential to the agreement, the agreement is each case
? on merits
4015 Voidable Void Valid

Where by a contract of sale the seller an
purports to effect a present sale of future agreemen t
goods, the contract operates as Price to sell the
? Agreemen t goods
4016 Contract Sale

Where is the Eastern Air Command Trivandru
4017 situated? Shillong Allahabad m Kolkata
Where it is anticipated that site cannot be

made available to Engineers within , the
project should not be 24 12
released for execution? months months

Where journey is performed by rail without
using Form D due to non availability of Form
D in Unit / Establishment, reimbursement Imprest
should Either a or b
Holder
be claimed from by Army Officer?
4019 PCDA (O) None

Amount of resource given up in exchange for Prime Cost
some goods or services
is defined as ?
4020 Cost Price Attribute
Where pay book of a PBOR due for discharge
is lost or missed at the time of Finalization of
his Discharge case, three
IRLA will be kept open for _? one month two months six months
months
4021
Where permanent disability is not less than
60%, disability pension (Service + Disability
element) shall not be less than % of
emoluments subject to
minimum amount presccribed.
4022 50 60 75 100
than 60%, disability pension (Service +
Disability element) shall not be less than Rs.
i.e.minimum amount
presccribed.
4023 12000 15000 18000 21000

Where Pet animals are conveyed as part of
baggage by Army officers, the charges are
restricted by PCDA (O) to within the Not
maximum entitlement for Goods train Entitled class Road admissible
of officer Transport
conveyance of baggage by ? at all
4024
Public
Accounts
Departme
Where RBI branch acts a focal point branch, Nearest SBI nt of the
RBI, CAS,
Scrolls are sent to PCDAs/CDAs concerned by Focal Point RBI
Nagpur
? Branch Branch
RBI New
4025 Delhi
Where recovery is on basis of calendar year Reduction
instead of FY, the entire amount of recovery of
may be treated as Revenue Capital Expenditu
between 2 Govts. In India? Receipt Receipt re
4026 None
Where the decree/award is directly against Contingen Consolidat Public
the Union of India, payment to be made in cy fund of ed fund of Account of
satisfaction thereof is India India India All the
treated as Charged on ? three
4027
Where the disablement is of a temporary
nature, such disablement as reduces the
earning capacity of a employee in any
employment in which he was engaged at the
time of the accident resulting in the
disablement is defined as disablement
under Permanen t Temporar y
Workmen's Compensation Act?
4028 Partial Total

Where the location of the supplier and the 1% each 1% each
place of supply are in the same State/UT,TDS under SGST under CGST
@ is deducted if the deductor is and UTGST 2% under 2% under and
registered in that State or SGST/UTG SGST/UTG
CGST
Union territory without legislature ST ST
4029
@ is deducted if the deductor is and 2% under 2% under and
registered in that State or UTGST CGST SGST/UTG SGST/UTG
4030
of dried up trees, grass either by auction or by Regiment al Governme nt 50% to
Contract is credited to fund each of a, b 75% to a
? 25% to b
4031
in State A and the place of supply is in State 1% each 1% each
or Union territory without legislature B, TDS under CGST under SGST
@ 2 is to be deducted if the deductor is and 2% under 2% under and UTGST
registered SGST/UTG CGST IGST
in State A? ST
4032
Where the payment is to be made through
Letter of Credit, it should be opened within
days of receipt of notification of
readiness of goods for
delivery from the foreign vendor?
4033 45 60 90 180
goods on the terms that the price is to be
fixed by the valuation of a third party and
such third party cannot or does not make Depend on
such valuation, the case to case
agreement is thereby ?
4034 Valid Void Avoided
Where there is an agreement to sell specific
goods, and subsequently the goods without
any fault on the part of the seller or buyer
perish or become so damaged as no longer to
answer to their description in the agreement
before the risk passes to the buyer, Depend on
the agreement is thereby ? case to case

Where there is inconsistency in a new rule Other Authority
with some of the existing rules, a reference Controller s who issued
will be made to by the All the
PCsDA/CsDA rule three
4036 CGDA
against filling up the vacancy on regular basis Out of turn Adhoc Regular Proforma
and the post cannot be kept vacant till the promotio promotio n promotio n Promotio n
final judgement n
can be made?
4037
Where two or more scales have been merged, Review DPC
the existing DPC for the conducted
grade will be the DPC for the Fresh DPC
merged grade? conducted
4038 Higher Lower

manufacture are procured by MES, spares to Six months Immediat e
the extent of
requirement are held in stock?
carried out by two or more sets of workers
working during different periods of the day,
each of such periods is called a as per
Factories
Act?
4040 Shift Turn Tenure Slot
working, or were working on any day of the
preceding twelve months, and in any part of
which a manufacturing process is being
carried on without the aid of power, or is
ordinarily so carried on is defined as Factory
as per
Factories Act?
4041 10 20 50 100
4042 An agreement enforceable by law is Void Voidable Contract Tender
Wherever a Departmental Officer is
appointed as Inquiry Officer (Full time), he
should complete Inquiry and
submit his report within _?
4043 6 months 3 months 30 Days 20 days

Whether late tenders can be Within 1
4044 accepted? Yes No hour None
When no. of
children
exceeds
two due to
second
child birth
resulting in
multiple
births
Whether under the scheme of CEA, During

reimbursement can be availed by Under Extraordin In all the
4045 Government Employee? suspensio n ary leave three cases
Yes, with
conditions
Whether unsolicited bids from unregistered laid down in Discretion
firms can be accepted in case of LTE ? DPM of CFA
4046 No Yes
B) Axis D) None
4047 Which agency allots PRAN? A) SBI bank C) NSDL of these
Which agency is acting as Central D) None

4048 record keeping agency for NPS? A) LIC B) NSDL C) SBI of these
Which allowance is not taken into account for Headquar ers

the purpose of calculating encashment of Allowance
leave? Annual None of the
Allowance above
4049 HRA
Which among following is not
4050 associated with spelling dialogue box ? Edit Ignore Ignore all Change
Which among the following is an All the

4051 example for third person voice He She They above
Which among the following is an All the

4052 example of first person voice I Me Ours above
An agreement not enforceable by law

4053 is said to be ? Void Voidable Contract Tender
Which among the following is not an All the
4054 example for second person voice Our Your You above
Which among the following is not an All the

4055 example of first person voice I Me Your above
Which among the following omissions can be Initial any Signing

treated as trivial errors in Tenders that may alteration in tender &
be allowed to be Rates in rates schedule All the
corrected? words three
4056
Pending
reply from
your office
this office is
not in a
position to
take
necessary Without your It is
action reply we are requested
not in a to forward
position to the
take action document s
Please refer
Which among the following sentence is in first this office
4057 person voice? letter
Which among the following type of Memoran
4058 communications have a personal Letter DO Letter dum Circular
Which Appendix of Defence Service Estimate

Vol I issued by MoD explains Organisation and
function of Mod(Fin)
and DAD? Appendix A Appendix B Appendix C Appendix D
4059
Which appendix of DPM 2009 gives Appx A Appx A Appx C Appx B
4060 details of standard conditions of and B and C and E and E
Which Appendix of DPM 2009 lays Appendix Appendix Appendix

4061 down standard conditions of contract F AppendixE D C
Which Article of Constitution of India defines

the powers and duties of
C&AG of India
4062 149 150 151 152
Which article of Constitution of India
prescribes that Speaker/Chairman
shall not vote in the first instance ?
4063 97 98 99 100
law at the option of one or more of the
parties thereto, but not at the option of the
other or others, is
Contract?

Which Article of Constitution of India
prescribes that there shall be a
Parliament for Union?
4065 79 80 81 82
prescribes the procedure related to
Money Bill ?
4066 106 107 108 109
stipulates that for violation of the
Constitution, President of India be removed
form office by
Impeachment?
4067 56 57 59 61
stipulates that Reports of C&AG relating to
accounts of the union shall be submitted to
President who shall cause them to be laid All the
before each three
house of Parliament
4068 149 150 151
Which Article of the Constitution of All the
4069 India defines India as a union of 1 2 3 three
India enables the Parliament to All the

possess the power to admit new states? three
4070 1 2 3
India enables the Parliament to possess the All the
power to form new three
states?
4071 1 2 3
Which article of the constitution of
4072 India prescribes tenure of President of 53 54 55 56
India prescribes that When a Bill has been

passed by the Houses of Parliament, it shall
be presented to the President and the
President shall declare either that he assents
to the Bill, or that he withholds the assent
therefrom?
4073 108 109 110 111

Which Article of the Constitution of India
prescribes the tenure of Vice
President of India?
4074 65 66 67 69
_ section of PCDA (O) is responsible to deal Permanen t
with Court, AFT & RTI cases on pay & Record
allowances entitlements of Section Technical
serving and released officers? Ledger wing
Section
4075 Legal Cell

serving and released officers? Ledger wing
Section
4076 Legal Cell

Controller
of Printing
and
Stationery
An annual indent for articles of stationery , Kolkata Governme
PC of A
required for use during the following year will nt Printing
Kolkata
be sent so to by PCsDA/CsDA? Press, Nasik
4077 CGDA
Which article of the constitution of India Article 266 Article 276 Article 366 Article 376
provides for Parliamentary
control over public finance?
4078
Which article of the constitution of India
stipuates that the Executive powers of the
Union shall be vested All the
with the President of India? three
4079 53 (1) 53 (2) 54

India stipuates that the Supreme Command of
the Defence Forces and exercise thereof shall
be regulated by All the
Law? three
4080 53 (1) 53 (2) 54

stipulates that there shall be a
Vice President of India?
4081 60 62 63 64
Which authority is empowered to audit the Director of
sanctions issued by the Govt.of India in so far Audit,
as they relate to CGDA, PCDA, CDA(Army Defence
Defence Services Estimates? New Delhi New Delhi ) Meerut Services.
4082
Which authority is primarily responsible for
carrying out physical verification of stores?
Audit Executive None of
Officer Authority these
4083 Test Audit

Which authority is primarily responsible to Local Audit
carry out physical verification of stores? Officer
Executive
Authority
4084 Test Audit None

Which book is to be referred for suspense and
deposit code heads? RDR
Pamphlet
4085 NULL CHB LMMHA
Which book is to be referred to verify the Classificati
correctness of Minor Heads and detailed on Hand
heads mentioned in the AoN? RDR Account Book
Pamplet Code
4086 DFPR
Air officer in Air officer in
charge charge
Which branch of Air Force H.Qrs. deals with Administr Maintena
Vice Chief Deputy Chief
Offensive operations and planning of joint ation nce
of Air Staff of Air Staff
operations?
4087
An appeal against final disallowance of an
audit officer should be submitted within
from date of issue of 12 24
disallowance intimation? months months

Air Officer Air Officer i/c
i/c Maintena
Which branch of Air H.Qrs. Deals with Flight Administr nce Deputy
Safety? ation Chief
4089 Vice Chief

Which branch of Army H.Qrs deals with
construction and maintenance of
accommodation and works for Defence Quarter Master
Military
Servives? Master General of
Secretary
General Ordnance
4090 E in C
Quarter Master
Which Branch of Army H.Qrs. deals with General
Master General of
Bomb Disposal and mine clearing? Staff
General Ordnance
4091 E in C
Which branch of Army H.Qrs. deals with QMG Military
Discipline and ceremonials? Branch Secretary
Branch
4092 AG Branch GS Branch
Which Branch of Army H.Qrs. deals Quarter Adjutant General Military
with leave and pension of Military Personnel? Master General Staff Secretary
General
4093
Which Branch of Army H.Qrs. deals with Quarter Master General Military
Master General of
Military training and education? Staff Secretary
General Ordnance
4094
Quarter Master
Which Branch of Army H.Qrs. deals with General Military
Procurement policy of general stores? Master General of Staff Secretary
General Ordnance
4095
Quarter Master
Master General of
Remount and veterinary Services? Staff Secretary
General Ordnance
4096
Master Quarter Military

Which Branch of Army H.Qrs. deals with Engineer in General of Master Secretary
Works Policy? Chief
Ordnance General Branch
4097
Master
Which branch of Army Head Qrs. deals with Adjutant E in C Military
General of
Military Law? General branch Secretary
Ordnance
4098
circumsta he does not
nces exist possess the
that give qualificati
rise to ons agreed
justifiable to by the
doubts as to parties
his
independe
nce or
impartialit
y
4099 An arbitrator may be challenged only if ? None a or b

Which branch of Army Head Quarters deals Military
with MT vehicles in Army? QMG MGO Secretary
Branch Branch Branch
4100 AG Branch
with MT Vehicles in Army? Secretary QMG MGO
Branch Branch branch
4101 AG Branch
Which branch of Army HQrs. Deals
4102 with Combat Development? GS AG QMG MGO
Which branch of Indian Army MS QMG

4103 recommend for grant of honors and GS branch AG Branch branch branch
Which branch of Naval H.Qrs. deals with the Asst. Chief

Discipline of the Civilian of Naval
Personnel in the Navy? Chief of Staff Chief of
Logistics personnel
4104 Vice Chief

Which branch of Navy H.Qrs. Deals with Chief of Chief of Chief of
Hydrography? Logistics Material personnel
4105 Vice Chief

Which branch of SBI acts as e-focal
4106 point branch for CMP transactions? Delhi Mumbai Bengaluru Pune
Which branch of the Army H.Qrs. deals with Engineer in

Bomb disposal and Mine Chief QMG MGO
clearing? Branch Branch Branch
4107 GS Branch
Which branch of the Army H.Qrs. deals with Military
Issue of Commissions in the Secretary QMG MGO
Army? Branch Branch Branch
4108 AG Branch
Which branch of the Army H.Qrs. deals with
Organization and development of QMG MGO
the Army? Branch Branch
4109 GS Branch AG Branch
An army officer cannot be granted Study
4110 Annual leave in combination with Furlough leave Sick Leave None
Which branch of the Army H.Qrs. deals with QMG MGO

Pay & Allowances and Pension of Branch Branch
Army personnel?
Which branch of the Army H.Qrs. deals QMG MGO
4112 with Signal Equipment? GS Branch AG Branch Branch Branch
Whose
annual
income is
less than
Which category of citizens are exempted from Those below Rs.10 lakh None of the
paying fee under RTI poverty
above
Rules line
4113 All
Which class of P.M. voucher will be
4114 operated for Railway Bills? 2 4 5 6
Which class of PM voucher is operated

4115 to adjust MRO? 1 2 8 9
Which class of Punching Medium is not

operated by Admin Pay section of
4116 1 2 4 None
Which class of punching medium is
4117 obsolete now? 5 6 7 8
Which class of Punching Medium is

otherwise called as abstract of receipt and
charges ?
4118 4 5 6 8
4119 otherwise called as Cash Voucher ? 1 2 3 4

4120 prepared by AO GE? 9 5 6 4
Any
qualificati
on acquired
before
commissio
ned in
considerat
ion of which
a concessio
n in the
form of Any
antedate qualificati on
seniority which was
is given minimum
required for
entry
An army officer is not eligible for qualification

4121 pay in respect of ? None Both a, b
Which class of Punching medium is
4122 prepared in a different format ? Class 1 Class 6 Class 9 Class 8

used for adjustment of credit scrolls received
in the Accounts Section?
4123 1 2 3 4
4124 used for rectification action ? 1 2 3 4
4125 used for responding DIDS ? 5 6 7 8

4126 used in the office of AOGE ? 4 5 6 7

4127 used to adjust Railway Bills ? 4 5 6 8
Which class of Punching Medium

4128 voucher has two parts i.e. part A & 1 2 5 8

4129 Voucher is used for adjustment of 1 2 5 8
Which class of voucher is operated for

4130 Cash Vouchers 1 2 3 4

4131 Civil ID schedules 3 8 6 9
a year can accumulate days of un

availed Annual Leave of the year of
retirement for Leave Encashment
purpose?
4132 10 15 30 60
4133 MES Bills 1 4 6 9
Which class of voucher is operated to

4134 carry out rectification of erroneous 1 2 4 5

4135 compile Abstract of Receipts & 1 2 4 5

4136 compile Railway Vouchers 3 4 5 6

compile the cash accounts of Imprest Holders
4137 1 2 4 5
4138 respond the DIDS 2 8 4 5
Which clss of Punching Medium is

4139 used to compile Field Imprest Account 5 4 3 2
Which Code head is used to book SBI 00/020/8 00/020/9 93/020/9 93/020/8
4140 CMP? 1 1 1 1
Which code head is used to book 00/020/8 00/020/8 00/020/9 00/020/9

4141 uncredited amount under SBI CMP? 0 1 1 6
Which Code head is used to clear 00/021/0 00/020/8 00/020/8 00/020/9

4142 suspense head 00/020/80 ? 0 2 1 1
While When he is
supernum declared as
erary to the Prisoner
establish of War
While on ment to
An Army Officer will be entitled to full pay and All the
duty Ex- his corps
allowances? three
India
4143
Which code head is used to release 00/021/0 00/020/8 00/020/8 00/020/9
4144 the suspense head 00/020/81 ? 0 2 1 1
Which colour of APAR form is used to

write the APAR of SAG level officer in Defence
Accounts Department?
4145 Blue Cream Pink Yellow
Which colour of the form is used for
4146 APAR of HAG officer? Yellow Blue Pink Cream
Which Commission suggests the Government Planning Election Finance

on matters related to distribution of Taxes Commissi Commissi on Commissi
between Central on/Neeti on All the
and State Governments Ayog three
4147
accounts showing the appropriations of sums Public Committe e Finance Estimates
granted by the House for expenditure and Accounts on undertaki Commissi committe e
final expenditure and Committe ngs on
results e
4148
Oral Vertical written Group
Communi communic communic comunicat
cation ation ation ion
4149 Which communication is legally valid?
Which component in the sanction symbolises Type of UO Amount of
that the procurement sanction has been Item in the Number in sanction
concurred by IFA? sanction the sanction None of
these
4150
Which copy of the issue voucher is
4151 known as Consignee Copy? B copy C copy A copy E copy
Extend the
scope of
audit and
report to
PCDA/CD A
Which copy of the issue voucher is sent to
Consignor LAO by the Supply Depot?
4152 D Both None

Which copy of the issue voucher is the
office copy of the consignee when stores are
issued from depot to unit?
4153 A B C D
office of President occurring by reason of his
death, resignation or removal, or otherwise
shall be held as soon as possible after, and in
no case late than
from the date of occurrence of
vacancy
4154 3 months 6 months 9 months One year

Which copy of the issue vouchers is called as
Receipted copy of the Consignee when stores
are transferred
from one depot to another?
4155 C D E B
pool of unskilled Military labour for supply Pioneer Defence Armoured
and maintenance of Forces in Corps Security Corps
the Field? Corps
4156 MES
Dept. of
Defence
Research &
Which Department of Ministry of Defence Dept. of Developm Dept. of Ex
deals with advising Government on scientific Defence ent Serviceme n
aspects of Military Equipment? Productio n welfare
Dept. of
4157 Defence
Dept. of
Defence
Research &
deals with appeals on account of Family Defence ent Serviceme n
Pension? Productio n welfare
Dept. of
4158 Defence
Dept. of
Defence
Research &
Dept. of Developm Dept. of Ex
Which Department of Ministry of Defence
Defence ent Serviceme n
deals with indigenization of imported stores?
Productio n welfare
Dept. of
4159 Defence
Which Department of MOD is responsible to Dept. of Dept. of Departme
deal with matters relating to Parliament? Defene Defence nt of Ex-
Dept. of Productio R&D Serviceme
Defence n n
4160
Which department under Ministry of Finance Dept of Dept of Dept of Dept of
starts the process of Budget Revenue expenditu Financial Economic
formulation? re Services affairs
4161
Which digit in DIDS number indictes
4162 the class of voucher 5th 6th 7th 8th
analysis of the economic situation of the appropriat

country and is presented to parliament a few ion account
days before economic
presentation of the annual budget? report of PAC
survey
4163 DDG
Which document is issued during August or Annual Annual Appropria
the first fortnight of September every year financial budget tion
which starts the statement circular account None of the
process of Budget formulation? above
4164
An employee who gets 3rd MACP is not MACP Promotio n
eligible for further ? upgradati
on
4165 Both None
Which E, the function of audit looks into the Effectiven All the
aspect of achieving the ess three
targets systematically?
4166 Economy Efficiency
Which E, the function of audit looks Effectiven All the
4167 into the aspect of minimum operating Economy Efficiency ess three

4168 into the aspect of pre determined Economy Efficiency ess three
Which f the following items of expenditure is

not compiled in the CP ISA
Punching Medium in GE office? voucher voucher
4169 Both None
Cost Managem Personal Financial
accountin g ent accountin g accountin g
Which field of accounting deals with cost accountin
assertainment and cost control? g
4170
the preparation and interpretation of financial Cost Managem Personal Financial
statements and communication to the user of accountin g ent accountin g accountin g
the accountin
accounts ? g
4171
Which field of accounting is concerned with Cost Managem Personal Financial
internal reporting to the managers of a accountin g ent accountin g accountin g
business unit? accountin
g
4172
Which fields available in a letter is not there Letter
in office memorandum ? number
and date
4173 Salutation Subject Signature
Which files are treated as important files in Confidenti
DAD offices while handing & taking over al and other
process is done between officers? important All the
files three
4174 Top Secret Secret

Which form is used for Class 8 voucher IAF CDA IAF CDA IAF CDA IAF CDA
4175 (for responding DIDS) in DAD? 336 338 - A 336 -A 338
An employee who gets promotion on On

01.01.2020 will get his Annual Increment on clearance of
in normal course? probation
01.07.202 01.01.202 01.07.202
0 1 1
4176
Which form prescribed in DPM 2009 is
4177 used for cost analysis? DPM 20 DPM 22 DPM 23 DPM 25
Major Minor Detailed Object

4178 Which head denotes the Function ? Head Head Head Head
Major Minor Detailed Object

4179 Which head denotes the Programme ? Head Head Head Head
Which head is the primary unit of Major Minor Detailed Object

4180 appropriation? Head Head Head Head
A Govt
servant shall
canvass or
otherwise
interfere
with or use
his influence
in connectio
n with or
take part in
an election in
legislature
election
only Govt
A Govt.
servant
servant
endeavou r
qualified to
to prevent
vote at such
any
election
member of
may
his family
exercise his
form taking
right
part in
to vote.
elections.
4181 Which is against the CCS (Conduct) Rules? All of these

Garden
Reach
Shipyards
Mishra Vehicle
Which is not a public sector undertaking Goa shipyard and
Dhatu Engineers Factory
under administrative control of MOD? limited
Limited limited Jabalpur
4182
Western Eastern Southern
Air Air Air
Command Central Air Command Command
Command
4183 Which is not an Air Force Command?

Restrictio n
of travel by
Air India
only is not
applicable
for travel by
air and
claiming
fare of
entitled LTC can be
LTC 80 class by availed
Travel
tickets of Air rail during
should be
India only Saturday/
only as per
should be Sunday/Ot
entitleme nt
purchased her closed
Holidays
Which is not one of the conditions for

4184 reimbursement of LTC?
grants submitted by Ministry of Defence Defence
under Defence Service Pensions
Estimates?
4185 Army Navy None
Which is the most common form of Oral Written Verbal Non- verbal
communication used in Government set up? Communi Communi communic communic
cation cation ation ation
4186
_% of B vehicles allotted for overhaul
programme can be earmarked for retrieval of
spares to complete
remaining vehicles in a Base wksp
4187 1 2 3 5
_% of B vehicles allotted for overhaul
programme can be earmarked for retrieval of
spares to complete
remaining vehicles in a Base wksp
4188 1 2 3 5
An employee who wants to switch over to VII A or B A or B
CPC pay structure from VI CPC after whichever whichever
01.01.2016, he can retain VI Next is later is earlier
CPC pay structure up to date of ? Promotio n
Increment
4189
Which is the most commonly used Audit Memoran
4190 tyupe of correspondence? DO letter Circular Report dum
Which is the RDR conversion head for 00/006/0 00/006/0 00/007/0 00/007/0
4191 Air force? 1 2 0 1
4192 Army? 1 2 0 1
4193 Navy? 1 2 0 1
4194 Ordnance factories? 1 2 0 1
4195 R &D? 1 2 0 1
Which is the suspense code head used 00/021/0 00/020/8 00/020/8 00/020/9
4196 to book amount remitted through 0 0 1 1
Which language is directly understood Assembly High level Machine

by the computer without translation BASIC language language language
program? language
4197
Ministry of
Surface
Transport &
Ministry of Ministry of Highway Ministry of
Shipping Home Affairs Defence
Which Ministry is responsible for the

4198 administration of Coast Guard?
Which Ministry should be consulted for Finance Ministry of Ministry of Ministry of
accepting invitation for free inaugural flights Ministrys Home Affairs Civil External
as a gift? acceptanc Aviation Affairs
e
4199
The Afternoon
Forenoon of of the last
the last day day of the
of preceding
preceding Afternoon of month Afternoon
An employee whose birth date is the first of month of the last
the month shall retire on the the last day day of the
of the month
month
4200
Which mode of tendering can be used if it is
felt that the goods/services of the required
quality/specification may Open Global Foreign World
not be available in the country. tender tender Tender Tender
4201
Contract has Power of
been Attorney is
concluded by verified
CFA with with
Registered duplicate of
Contract Contracto r GPA
Security
has not
Deposit is
been made
enforced
by a minor
Which of following is incorrect with reference

4202 to Audit of Contracts?
Cantonme Audit fee is
nt Boards paid by
being part Cantonme
of MOD do nt Board is
not have to PCDA/CD
pay audit A asks for
fee Cantonme nt the same
Boards are to
pay
audit fee
None of
these is
4203 Which of one these is correct correct
Which of the folloing techniques of inventory Order cycling Fixation of
control is done to ascertain usage and system stock levels
investment on various Two Bin ABC
items of store in Costing? system Analysis
4204
Which of the following absence is not Annual Sick List
a type of leave but treated as duty in the case Leave Concessio n
of Commissioned Officer?
4205 Furlough Sick Leave
Receipts Income and
and Expenditu re
Which of the following Account adopts cash Payments Account
basis of Accounting? Account
4206 Both None

Receipts Income and
and Expenditu re
Which of the following Account includes both Payments Account
Account
capital and revenue items?
4207 Both None

Which of the following Account includes Receipts Income and
items pertaining to the preceding, current and and Expenditu re
succeding Payments Account
year? Account
4208 Both None

Which of the following Account takes into Receipts Income and
account of the outstanding expenses and and Expenditu re
Income Due for the accounting period? Payments Account
Account
4209 Both None

Which of the following Accounts are classified Grants of
under six tier arrangement? Defence
Services
4210 MOD Civil Both None
An error no matter how old and small it may Remittanc e All the
be, must be corrected if it three
affects Head
4211 Debt Deposit
Which of the following accounts are closed Bank All the
with Credit balance? Overdraft three
4212 Creditors Capital

Which of the following accounts are All the
4213 closed with Debit balance? Cash Furniture Machinery three
Which of the following accounts are not Ration Store Subsidiary Map
audited by LAO? Accounts Accounts Accounts Accounts
4214
Taking
official
document s
out of office
with
Taking a permissio n
Which of the following actions by a Senior casual meal of his Speculatin g
Auditor working in DAD violates the Discipline with a AO in stock
Rules? Contracto market
r
All the
4215 three
Receiving
money from
officers/so
ldiers in
settlemen t
of public Postal
claims Collection s
from Field
Post
Offices
Which of the following actions by Field

4216 Cashier is objectionable? Both None
To pay
advance of
pay to
officers on
presentati
on of Supply of
personal funds to Field
cheques Imprest
Holders
Cashing of
Which of the following actions by Field private
4217 Cashier you would object in audit? cheques a&c
Wrong
allocation of
expenditu
re to a code
head other
than
specific
Payment of head
RARs in
excess of
work done
Which of the following actions by GE cannot

be objected to directly in audit by DAD Mistakes in
4218 against him? Cash Book None
Confer with
admin
authoritie s
to obtain
evidence in
support of
observatio
Making n
independe
nt inquiry in
a unit with
PBORs
Which of the following actions by LAO is not

4219 in order? Both None
Such Demand
amount is Intimated to
noted in a respective
Which of the following actions by PCDA (O) is demand PAO Acknowle
not correct in the case of Funds paid by Field register dgement
Cashier to Field Imprest Holders? watched
DIDS is
4220 raised
Correspon Audit Over ruling
dence with decision on the decision
GOI on Hypotheti cal of earlier
routine Case CDA
matters
Which of the following actions by PCDA is in

4221 order? All
Individual
might have
transferre d
out/retire
d/expired
An individual& name is appearing in The loan
the DHR but not in the Loan schedule. What might have
may be the reason? liquidated
May be an
4222 NULL error
Transfer the Grant leave
aggrieved to the
Which of the following actions is not woman aggrieved
prescribed under SH Act, while inquiry is in woman
progress?
4223 Both None

Concurren t Not signing
credit in Constructi
verificatio n on
in respect Accounts
of
Which of the following actions of AO GE will Not signing
LP Stores
you not object in audit? on MER
4224 None
Extension of
Tender
Opening
Date After
Due Date of
Extension of Opening
Tender
Opening
Date
Which of the following actions should not be Amendme

done at all by the Buyers of nt to the
4225 Defence? RFP None
New CDA (O)
Account
Number is
Which of the following actions will be taken New Case allotted
simultaneously at the time of opening of new file is
IRLA in respect of Army Officer? opened
4226 Both None

Rendition of
Monthly
Expenditu re
Returns
Which of the following activities Accounts Banking of to units DID
section of a PCDA/CDA does not deal with? Regiment al schedules
funds
4227 None
Collection of
Rent & allied
charges of
Def.
Buildings
leased to Maintena
Care taking third
nce Services
of Defence parties
to Def.
Buildings
Buildings
Which of the following activities do not fall

under the ambit of Engineer
4228 Services provided by MES? None
covered under the definition of
Manufacturing as per the Factories
Act?
4229 Washing Repairing Storing None
Trying to
solve the
problem of
the RTI
Which of the following acts are not supposed Applicant
Interpret the
to be done by Public Information Officer
informatio n
under RTI Act?
4230 None Both

Assisting the
executive
authoritie s
to the fullest
extent
possible in
matters
relating to
Settlemen t
of outstandi
Establishin g ng audit
a personal objections
contact
with all the
Army
officers with
whom he is
concerned
in duty?
Which of the following acts by LAO, you

4231 would say violation of Discipline? Both None
Which of the following acts can be done by Reporting,
the same officer in the case of APAR in three Reviewing
tier system otherthan in the case of and
Stenographers? Reviewing Accepting
,
Accepting
Reporting, Reporting,
4232 Reviewing Accepting
Individual
might have
transferre d
out/retire
d/expired
An individual& name is appearing in the DHR The loan
May be an All the
but not in the Loan schedule. What may be might have error above
the reason? liquidated
4233
Undertaki Undertaki ng
ng honorary occasional
work of a work of a
social or literary,
charitable artistic or
nature scientific
Which of the following acts done by character
Government servant without prior sanction is
violation of CCS Conduct
Rules?
4234 Both None

Giving
similar
represent
ation
individuall y
by a Group Seeking
of Direct access
Employee to PCDA/CD
s A to meet
personally
Which of the following Acts would be treated

as violation of Discipline by a
4235 DAD employee? Both None
Transfer of Giving a Sub
Contract to Contract to
another another
Contracto r specialist
Which of the following acts, a Contractor can firm
do without the knowledge of Accepting
Officer of MES?
4236 Both None

Taking
temporary
Which of the following acts, you would say loan from
violation of conduct rules by a government Speculatio n a friend
employee?
4237 Both None

Permanen t
Advances
sanctione d
for Local
purchase of
petty
stores
Which of the following advances are not Advance of

4238 compiled to Advances Head? Pay Both None
Advance of Advance for
TA/DA for Medical
Which of the following advances cannot be
Advance of Temporar Treatment
paid from cash assignment by GE, though y Duty
Pay
urgent in nature?
4239 None
Which of the following advances does not House Advance of
require to be posted in DHRs Building PC Pay
maintained in Accounts Section Advance Advance
4240 None
Which of the Following Allowance in respect
of Prisoners of war will be discontinued by
PCDA (O) Pune? Para Specialist All the
Allowance Allowance three
4241 HAUCA
Which of the following allowance is Flying
admissible along with Siachen Allowance? Allowance
4242 HAFA HAUCA None

All the peace All the
station allowance s
allowance s that are
Which of the following allowances are rationalize d
All Field
admissible to PBORs irrespective of period of
their availing leave? Allowance s
4243 None
An Individual& name is appearing in May be a
the loan schedule but not in the DHR. What transferre d
may be the reason? May be a in Case May be an
New Loan error
4244 NULL
Which of the following allowances is
admissible concurrently with SCCIA in
respect of Army Officers?
4245 HAFA CFAA CMFAA HAUCA
Bad Climate Island Duty Sumptuar y
Allowance Allowance allowance
Which of the following allowances is not a Travelling
compensatory allowance? Allowance
4246
Special
Command o
Which of the following allowances is not Para Allowance
Reserve
admissible concurrently with Para Allowance?
Allowance
4247 Both None

Which of the following allowances is not Entire Pay
admissible in respect of officer declared and
Prisoner of War? Allowance Para Specialist
s Allowance Allowance
4248 HAUCA
GPF Final
Which of the following amounts need not be Balance of Withdraw al
deposited through MRO at the end of March Training amount in
remaining unexpended/paid? Grant respect of
employee
4249 Both None

Which of the following appointments are Chief of Lt. Gen of All the
known as Tenure appointments in Army Staff AFMS three
4250 DGAFMS
Which of the following are claimed through Outfit language camp kit All the
proper format (Not adjusted allowance awards allowance three
through Part II O.O.) by Army Officers?
4251
Which of the following are excluded from Abnormal Appropria Matters of All the
Cost Accounts? Costs tion of Profit Pure three
Finance
4252
concerned with verification of Construction PCDA
Accounts of GE office in Main Office
general?
4253 AO GE RAO/LAO None
Which of the following are not D.O.
4254 diarized in Records section of Bills Valuables letters None
An Individual& name is appearing in the loan May be a
schedule but not in the DHR. What may be transferre d
the reason? May be a in Case May be an All the
New Loan error above
4255
Two Bid System? (1) Technical Bid (2)
Commercial Bid (3) Initial bid (4) Final
Bid
4256 1,2 2,3 1,3 3,4
Which of the following are not Retrench Date up to Details of
supposed to be intimated through LPC by ments which paid pay
noting therein?
4257 None
Which of the following are represented by 15 Six tier
digit number? classificati DID
on schedules
4258 Both None
Central Damages
Govt. caused to
building Railways in
Which of the following are required to be paid used by accident
Use civil
from DSE (Rent/compensation) when services Defence
Aerodrom e
of other departments are utilized? office
4259 None
Receipt Issue
voucher of voucher of
the the
consignor & consignor &
issue receipt
voucher of voucher of Receipt Issue
the the voucher of voucher of
consignee consignee the the
consignee consignee
4260 Which of the following are same?

Hire charges Sub
of plant Contract
when used expenses
for specific for special
Royalties job processing
Which of the following are treated as Direct charged as All the
Expenses? a rate per three
unit
4261
Which of the following aspects is not covered Vetting of Allotment
at the Expenditure Angle Stage of IFA Draft Supply of U.O.
proposal? Vetting of Order Number
CST
4262 None
Workmen' s awards
Compensa involving
tion Act of refund of
Which of the following awards do not fall 1923 Security
under the category of Charged Expenditure Deposits
payments?
4263 Both None

Which of the following banks are C) Axis D) None
4264 declared as Trustee bank under NPS? A) SBI B) PNB bank of these
Which of the following banks is Canara HDFC All the

4265 authorized by RBI to deal with Foreign SBI Bank Bank three
An item appearing on the crredit side of the Debit side Debit side of
Trial balance is posted at unless of Trading the P& L
deducted from items posted on Account Account Any of the
other side? two
4266 None
Which of the following banks is HDFC
4267 nominated by MOD to function as Axis Bank ICICI Bank Bank None
An advice to An advice to
reduce reduce
expenditu expenditu re
re with the without
introducti compromi
on of a new sing the
practice. quality and
purpose.
Which of the following by PCDA/CDA is not an Both 'A' and None of

4268 example of Financial Advice? 'B' these
An advice to An advice to
reduce reduce
expenditu expenditu re
re with the without
introducti compromi
on of a new sing the
practice. quality and
purpose. Both
'A&#
39; and
'B&#
39;
Which of the following by PCDA/CDA is not an None of

4269 example of Financial Advice? these
Conversio n
of Leave of
one kind of
leave into
another
Which of the following can be claimed as a
right under FRSR Part III Leave Rules?

Alternatio
ns
necessiate d
Special by Technical
Which of the following can be classified as Extension of
Repairs to reasons
original works for budget purposes? Runways
Buildings
All the
4271 three
Which of the following can be found in the Details of
details supplied by EDP Centre to Pension Cell Dependen
to complete the LPC-cum- ts Gallantry
Data Sheet in FS cases? Home Town
Awards
4272 None
Which of the following can be
protected/carried forward to new
service/post once joined by giving
technical resignation in the old post?
4273 Pay LTC Both None

Which of the following can be recovered from Income Tax GPF Refund of All the
Subsistence Allowance subscripti on GPF three
at the option of suspended employee? Advance
4274
Disagreem
ent of the
Accepting
officer with
Remaks of
Reporting
Disagreem Disagreem /Reviewin
ent of ent of g officers
Reporting Reviewing
Officer with Officer with
Self Reporting
Appraisal Officer
Which of the following can be treated as

4275 Adverse Remarks in APAR? None
Which of the following can be used for Service Franking
4276 despatch of dak by post? Labels Machine Both None
An item appearing on the crredit side of the Liabilities

Trial balance is posted at unless side of the
deducted from items posted on other side? Credit side Credit side of balance
Any of the
of Trading the P& L sheet three
Account Account
4277
Pay and Pay and Office
Allowance s Allowance s Contingen
Which of the following can not be of of Temporar cies
reflected/accounted for in Depot Contingent Pernabent y laboour Expenditu
Return by ASC supply laboour re
Depots?
4278 None
conduct of
the servant is
so grossly
immoral that
all reasonabl
e men will
say that
he/she
cannot be
trusted He/she
does not
possess
good
communic
ation skills
Which of the following can tantamount to Occasiona l

misconduct that makes a Government servant Late
4279 liable for disciplinary action? Attendanc e None
If the move An officer
is undertake attached to
n in unit at
pursuance another
of tour of station on
inspection disciplinar
y grounds
Which of the following cannot be

classified as a permanent move for an army
4280 officer Both a, b None
Which of the following cannot be Earned Half Pay Casual Both B &
4281 combined with Joining Time? Leave Leave Leave C
Which of the following cannot be recovered Income Tax GPF Refund of All the
from Subsistence subscripti on GPF three
Allowance? Advance
4282
Which of the following cannot be recovered Amount
from the GPF final accumulation of misapprop
employee? Governme riated by
nt Dues him
4283 Both None
Officers
Which of the following cases is included in posted to Officers on
IRLA not generated Report in PCDA (O)? Embassies Deputatio n
abroad
4284 Both None

No cash Excess IT Advance of
refund of IT recovered in salary is
can be a month can deemed to
made be adjusted be salary
without the by under due on the
authority of recovery in date when
IT Officer next month if the advance
it is in same is
financial received
year
Which of the following cases is true with

reference to recovery of Income Tax from Pay All the
4285 and allowances? three
Which of the following casualties in respect of Admission Discharge Grant of
Army officers is not published through Part II to Hospital from Hospital Military
Office Service All the
Orders? Pay three
4286
respect of DAD Employee is not Retiremen t
required to be published through Part II Office
Order?
Para pay Para Pay will Para pay
will be be admissible will not be
admissible to the issued until
to the permanen t the result of
temporary incumben the enquiry
incumben t is
An officer (permanent incumbent) in receipt t promulgat
ed Para pay is
of parachute pay is placed under suspension.
payable to
The duties have been attended to temporarily
both the
by another officer. In these
officers.
circumstances
4288
Which of the following Category is not
prescribed in respect of Training
Establishments in Army?
4289 C B A None
Which of the following category of Regulator y Loss of Generatio
work does not get covered under Internal audit Revenue n of
Audit Report? Revenue
4290 None
Which of the following cells does not Nominal Pension
4291 function under Ledger Wing of PCDA Rent Cell Roll Cell cell PLI Cell
Pension/L
eave Salary
Which of the following cells/sub sections Contributi All the
Field Cashier on
work under Accounts Section of PCDA (O)? three
4292 PLI
Cert. that
original
demand
placed on
normal
source has
been
Which of the following certificates you would cancelled
look into while carrying out audit of Bills on
account of Local Purchase of AOC supplies?
NAC from Cert. that

Normal items not for All the
4293 Source stock three
Which of the following charges are not Premium Dynamic
4294 reimursable for train journey on tour? Tatkal Tatkal fare None
Reimburs
ement of
Which of the following claims are of non Medical
Officiating charges
recurring nature and are not passed through Command
Audit cage of IRLAs of (OPD)
Allowance
Army Officers?
Terminal All the
4295 Gratuity three
Which of the following class of voucher PM is
operated by Accounts Section of PCDDA (O)
for Monthly Pay
and Allowances of Army Officers?
4296 1 2 4 5
Which of the following clauses is a price Liquidated Repeat Security
safety mechanism in a Rate Damages Order clause
Contract?
4297 Fall clause
Which of the following combinations is not Prefix/Suff Prefix/Suff ix Prefix/Suff
admissible in respect of Compensatory Leave? ix to to Casual ix to
Regular Leave Regular
Leave Holidays
4298 None
% of expenditure (max. limit) is supposed
to be expended in the month of March, as per
guidelines on
Control of Defence Expenditure?
4299 10 12 15 20
guidelines on
4300 10 12 15 20
An officer appointed to the IDAS by direct
recruitment shall be on initial
probation for a period of ?
4301 4 years 3 years 2 years One year
Which of the following components of
4302 CDA (O) Account Number remains First Second Third None
It is debited It does not

to Earned count as
leave service for
Which of the following conditions is true with Leave is account pension
reference to Maternity leave of a female granted on
government employee? full pay
All the
4303 three
Which of the following contracts is concluded Term Item Rate Lump Sum As decided
for artificers work by MES? Contract Contract contract by GE
4304
Which of the following controllers are PCDA (P) CDA (PD) CDA, All the
involved in the process of preparation Allahabad Meerut Chennai three
of Estimates for Defence Pension?
4305
Which of the following Controls is not Legislative Administr Accountin g Audit
prescribed in Parliamentary set up India? Control ative Control Control Control
4306
Which of the following corps is responsible for Army Army Service Military All the
purchase of food stuffs Medical Corps Farms three
for Indian Army? Corps
4307
Cheques Cheques
received issued
recorded in recorded in
the cash the cash
book but book, but not
not presented to
deposited bank by the
into bank beneficiari
es
Which of the following create a difference in

the bank balance as per cash book and Pass
4308 Book? Both None
Which of the following DAD offices deals with Jt. CDA (AF)
payment of bills relating to third party Nagpur
payments of Air Force PCDA (AF) CDA (AF) All the
PSUs? Dehrudun New Delhi three
4309
AO DAD
MOD
Which of the following DAD offices does not (Civil),
PCDA (O) PCDA (SC) New Delhi IFA HQ
come under the ambit of Pune Pune (SC) Pune
Defence Accounting Circles?
4310
Covers D.O.
received letters
from CGDA addressed
office to PCDA/CD
Which of the following Dak is diarized in A/Addl.
Confidenti All the
Administration section (specifically) in a CDA
al covers three
4311
An officer drawing pay in pay level 8 is AC 1st Class AC 2nd Class AC 3rd Class Executive
authorized to travel by in Class
Duronto/Rajdhani Train during TD.
4312
day on which
retiring on
Which of the following days is treated as a superannu
working day in respect of a Government ation
employee for the purpose of pay and
allowances?
Day of
4313 death Both None
Defence
Ministers
(Productio n
and Supply)
Committe Defence Defence
Which of the following deals with matters e Ministers
Ministers All the
relating to indigenous production of Defence Appellate
Stores? Committe Committe three
e
e
4314
Which of the following demands against an House
employee transferred from audit jurisdiction Building
of one CDA to Advance of Advance of Advance All the
another is transferred through DEA? Pay TA/DA three
4315
Departme nt
of Defence
Productio Military Armed
Which of the following Departments is not
n Engineer Forces
covered under MOD (Civil Estimates)?
Service Tribunal
4316 DAD
Which of the following details is not recorded Demands
in Last Pay Certificate issued in respect of outstandi ng
transferred official? Date of Home Town
Birth
4317 None
Reasons for
seeking
Which of the following details need not be informatio
Contact
required to be mentioned by the applicant n
under RTI act? details
4318 Both None

proceedings are supposed to be completed
before retirement of the
charged official?
4319 Major Minor Both None
TA/DA Pay & All.
claims of Of Civilian
Office
Which of the following do not pass through Contracto rs Ind. Employee s
Contingen Employee
Cash Assignment Cash book of GE cies payments
s
4320
Which of the following document is not
diarized in the Records Section of
CDA office?
4321 Bill Valuable Letter None
required to be verified while
auditing local purchase bills?
4322 Sanction CRV Invoice None
allowance leaves his qualifying Half of the full amount 1/3 of the 1/4 of the
appointment within one year. He has to amount amount amount
refund
4323
Which of the following documents are Construtio
not fowarded to CDA through AO GE every n Accounts
month?
4324 MER Cash Book None
Which of the following documents are sent to Measure Works Diary Contracto rs All the
AO GE for audit along with ment order three
final bills of MES contracts? Book book
4325
Which of the following documents is diarized All the
as Valuable in a Regional CDA three
Office?
4326 LTC claim G.P. Note CEA Claim
Paid
Emergenc y
Which of the following documents is not Cash
Paid
received along with Debit Scrolls from Focal Cheque Requisitio
Point Branches of Banks? n
4327 Both None

not relevant for opening of IRLA of newly Part II order Governme nt
commissioned Army Officer by sanction
PCDA (O)?
4328 Form A LPC
Advertise
ment in
Which of the following documents is not prominent
Deed in the local news
required to be submitted by Government Gazette
prescribed paper
servant, who requests Notificatio n
form
for change of his Name?
4329 None
Part II order
regarding
Which of the following documents is not reporting to
required to open a IRLA in PCDA duty
(O) in respect of Officer granted
commission in Army?
Commissi
4330 on order LPC None
Which of the following documents need not
be submitted to DPC for their
recommendations regarding Recruitme
promotion of employees? Seniority list
nt Rules
4331 APARs None

Which of the following documents need not Ink signed
be submitted to Paying Authority for payment copy of
along with the invoice
Bill? Supply Order
4332 CRV None

Which of the following documents Part II Service
4333 need not be verified in audit of Ration order LPC Book None
Equipmen t
issued free of
An officer has lost some articles while cost by
governme Other
performing duty. He seeks reimbursement.
Which of the nt expensive
articles
following can be admitted
4334 Jewelry None

Change of
Designatio n
Which of the following does not apply to the Seniority All the
Reservatio n
upgradation under MACPS? Roster three
4335
Commitm
ent by the
third party
that they
will refund
in case
Which of the following does not become a Legal required Fulfillmen t
factor for consideration by PCDA/CDA to complicati
of liability
release provisional payments? ons
4336 Urgency
Which of the following does not come under Fixed Variable Semi
Behaviour wise classification of overheads? Overhead s Overhead s Variable
overheads
4337 None
Which of the following does not come under Term Percentag e Item Rate
Measurement Contracts? Contract Rate Contract
Contract
4338 None
Which of the following does not come Functions Behaviour Element
4339 under Overhead classification? wise Cost wise wise wise
under the ambit of valuable documents while Indemnity

diarising in a CDA Bond
office?
4340 Complaint Cheque None
Which of the following does not come under Purchase Price
the purview of the definition of Contract as order for Agreemen t
per DPM? items of
stores
4341 None Both

Which of the following does not fall under Security Field Earnest
Deposits Deposits Deposits Money
Deposits
4342 None
Which of the following does not fall Transactio Sanction Expenditu All the
4343 under the ambit of appropriation n audit audit re audit three
Which of the following does not fall under the Sanction Expenditu re Transactio n All of these
ambit of appropriation Audit Audit Audit
audit?
4344
An officer is placed at Pay level 12 in Pay
Matrix. His Accommodation
entitlement (Max) per day during TD is
4345 Rs 5000 Rs 4000 Rs 6000 Rs 4500
Payment of Recovery of
rent, rates & LF & Allied
Which of the following does not fall under the Quarterin g taxes charges
ambit of Barrack services?
4346 None
Estates of
Unissued Office
Which of the following does not fall under the deceased
pay and allowance
ambit of public fund? men and
allowance s fund
deserters
4347 None
Which of the following does not fall under the Rate Price Service
ambit of types of contracts? Contract Agreemen Contract
t
4348 None
Optimal
Resource
Managem
ent/Econo
Which of the following does not fall under the Generatio my
Regulator y Suggestio
broad categories of Internal Audit Report audit n/Loss of
submitted by PCDA/CDA to CGDA? Revenue n
4349 None
Which of the following does not fall under the Rules and Grants and Sanctions to
categories of sanctions and orders affecting general appropriat Expenditu
financial transactions? orders ions re
4350 None
Medical
History sheet
of a DAD Service
Which of the following does not fall under the employee Record of a
category of valuables for the purpose of
DAD
diarizing in a Regional PCDA/CDA office?
employee
Sheet Roll
4351 of a PBOR None
Sector L - Sector K -
Suspense & Deposits and
Which of the following does not fall under the Advance Advances Sector F-
category of Advances in Defence Service Loans and
Accounts? Advances
4352 None
Free Passage
by Air to a
place outside
Which of the following does not fall under the Travelling India Bad Climate Hard Area
category of Compensatory Allowance? Allowance Allowance Allowance
4353
under the category of Movable Motor Cycle
Property as far as CCS Conduct Rules are
concerned?
4354 Radio Shares None
To secure all To verify
receipts are whether
brought to Expenditu
account re is
To verify authorize
Which of the following does not fall under the complete d To prescribe
purview of primary function of audit? ness of rules
accounts
4355
He should
obtain
permissio n
of higher
An Officer responsible to collect certain authoritie s Prior
Government dues has rejected a cheque permissio n
Not In Order
received on the due date of receipt of the of CDA
said dues. Comment required
4356 In order
Which of the following does not form Regulator y Loss of Generatio
a broad category covered in the Internal Audit Audit Revenue n of
Report Revenue
4357 None
total
outstandi
ng liabilities
of the
Central
Governme
nt on the
security of
the
Consolidat total
ed Fund of outstandi ng external
India debt valued
liabilities in
at current
the public
exchange
account of
rates
India
Which of the following does not form part of

4358 Central Government Debt? None
Which of the following does not form part of Pre-
Classification of cost on the basis of time? determine d
Historical costs Standard
Costs Costs
4359 None
Which of the following does not form part of Semi
Classification of cost on the basis of Direct/Ind
traceability? irect costs
Direct costs Indirect costs
4360 None
Pre-determined costs while doing determine d
Classification of cost on the Historical costs Standard
basis of time? Costs Costs
4361 None
Coste Contracto
Schedule of r's
Which of the following does not form part of works Percentag
Technical Sanction? e
4362 None Both

Which of the following does not have Home
4363 a Proforma Account in RBI, CAS Defence Ministry Railways None
Which of the following does not have a sub CDA

office under them PCDA (O) (Funds)
Pune Meerut
4364 Both None
Which of the following does not indicate the Unservice Beyond Serviceabl e
condition of stores? able Economic
Repairs
4365 Surplus
National
Foundatio n
for Jawaharlal
Which of the following does not permit a National communal Nehru
Government servant to collect contributions Defence harmony
for? Fund Memorial
Fund
Flag Day
4366 Fund
An officer retired on reaching the prescribed Short
age limit for compulsory retirement with at Service
least 15 years Commissioned service Commissi
qualifying for pension but whose total service oned Officer
is less Late Entrant
than 20 years is known as ?
4367 Both None

Which of the following dues is not posted in Licence Fee Advance of Advance of
the Demand Register by Pay bills GPF Pay
sections of PCDA/CDA office?
4368 None
Which of the following entries in a cheque Name of Name of the All the
should be free from any the payee three
alteration? Treasury
4369 Amount
due to for pursuing
inability of higher
an officer to Technical
join or and Scientific
rejoin duty Studies
on a/c of
Civil
Which of the following EOL granted commotio
automatically count as qualifying service for n
pension and increments
without any further sanctions?
4370 Both None

Errors of Errors of
Ommissio n commissio n
Which of the following errors cannot be in Compensa All the
traced if trial balance is tallied? Journal ting Errors three
4371
not conducted by UPSC for recruitment of University
Commissioned Officers Entry
of Indian Army? Scheme
4372 NDA CDSE None
Expenditu Expenditu re
re out of out of
Consolidat Contingen cy
ed Fund of Fund of India
India Charged
Which of the following expenditure does not
Expenditu
require vote by Parliament
re
4373 None
Consolidat Contingen cy Charged
ed Fund of Fund of India Expenditu
Which of the following expenditure does not India Vote On re
require vote by Parliament? Account
4374
Which of the following facilities Foreign
4375 cannot be availed during CCL? LTC Travel None Both
Stores issued Stores

by Supply issued from
Stores Depots to Army to
transferre d units Navy/Air
between force
units
Which of the following fall under Payment All the
4376 Book debit issues ? three
Which of the following fall under the Authorize Special
4377 ambit of Original works? d works Works Both None
when when
his/her he/she
office assumes
receives the duties
An officer shall begin to draw the pay and when the order of that post
allowances attached to his tenure of a post he/she of issue of ?
with effect from the date receives the the order
? order
4378
Un issued
Pay and
Office
Which of the following fall under the ambit of allowance s Allowance Estates of All the
public funds? Deserters three
fund
4379
Which of the following fall under the Rules and Grants and Sanctions to
categories of sanctions and orders General appropriat expenditu
affecting the financial transactions? orders ions re
All of these
4380
Which of the following form part of final Balane All the
accounts prepared by business at Sheet three
the end of the year?
4381 Trading P&L
Which of the following form part of fixed Committe d Discretion All the
costs? costs ary costs three
4382 Step costs

Which of the following forms of Deposits do Other than
not pass through the Cash
Government accounts?
4383 Cash Both None
Amount
deducted
from
payments
due to the
Which of the following forms of security contractor s All the
deposits are accounted for through cash book
three
by Defence Departments?
4384 Cash FDRs

Railway Station
Operating Transport
Which of the following function under ASC Mountain Armoured Coys Offices
corps of Army? Regiments Regiments
4385
Which of the following grade in DAD is Senior
4386 not filled through Direct Recruitment? MTS Clerk Auditor Auditor
Which of the following grants is specifically Signal works

made to improve and maintain the efficiency services
of Army Static Grant All the
Signal Installations? three
4387 TTEIG ACG

Which of the following Grievance Redressal All the
System is established for the three
benefit of General Public in India?
4388 RTI CPGRAMS CVC
within one within 2 within one
month from months year from
the date of from the the date of
promotio date of promotio
Soon after n promotio n
An officer shall exercise the option of this pay the n
fixed on promotion
promotio n
4389
Pay and
allowance s
Which of the following heads is a suspense Civil Hired
head? Transport
4390 MROs HBA

Which of the following houses is not House of Council of
4391 subject to dissolution? People states Both None
Which of the following includes an Approxim Costed

anticipated contractors percentage based on ate Schedule of
the appreciation of market Indication of Estimates works
trends? Rough Cost
Cost
4392
Which of the following Indian Accounting
Standards prescribes
about Accounting for fixed assets?
4393 AS-6 AS-8 AS-9 AS-10
Accounting Standards prescribes about
Accounting for taxes on
income?
4394 AS-6 AS-10 AS-22 AS-25
about Cash Flow Statement?
4395 AS-1 AS-2 AS-3 AS-4
Standards prescribes about Contingencies and
Events
occuring after Balance Sheet Date?
4396 AS-1 AS-2 AS-3 AS-4

Which of the following Indian
4397 Accounting Standards prescribes AS-3 AS-4 AS-5 AS-6

about Valuatin of Inventories?
4398 AS-1 AS-2 AS-3 AS-4
Nominees for
the purpose
of PF,
DCRG etc.
Which of the following information is not Family
reflected in the LPC? particulars
4399 Both None

An officer who is entrusted with the Controllin g Disbursing Audit Executive
responsibility of controlling the Officer Officer Officer Officer
progress of expenditure is known as
4400
Which of the following information should be Name of Opening Retention All the
there on the File cover? the task Date period above
holder
4401
Which of the following information File Opening Retention Closing
4402 will not be available on the File cover? Number Date period date
Cases of
non-
utilisation
of heavy
plant and
machinery
for the
purpose for
which
purchased
and
installed,
noticed Deteriorat
through Cases ion in the
audit Cases of non-
involving condition of
process in maintena
financial high value
main nce of
irregularit y stores due
office. Regiment al
Accounts of a of Rs. 5 lac
to unduly
or above in long/inad
Regiment
each case equate
storage.
Which of the following irregularities are not

included in MFAI report of a Controller's
4403 office?
Deteriorat
ion of stores
due to
inadequat e
Which of the following irregularities cannot Irregular storage Non
maintena maintena
be placed in MFAI Report by PCDA/CDA
office? nce of nce of
accounts accounts
4404 None
Preparatio n
of rent rolls
for person
occupying
factory
quarters Attendanc e
of Auction
Sales
Which of the following is a duty of the

4405 Accounts Office in Factory? Both None
4406 Which of the following is a hardware: Windows ROM RAM Hard Disk
Which of the following is a method used to
convert net profit into net
cash flows from Operating Activities?
4407 Dirct Indirect
Both None
Which of the following is a variable cost? Supervisor
's
salary
4408 Rent Material Insurance
Which of the following is a compulsory Income Tax Repaymen t LF & Allied All the
deduction from Subsistence of Charges three
Allowance? Advance
4409
Which of the following is a content of Normal Surrender
4410 outcome budget? Savings s None Both
% of vacanies is reserved for allotment on

medical grounds and Divyang employees out
of the General
Pool Residential Accomodation?
4411 20 15 10 5
of the General
4412 20 15 10 5
An officer who is entrusted with the Pay
responsibility of controlling the progress of Accounts
expenditure under any Controllin g Officer All the
appropriation is defined as ? Officer three
4413 CDA
To interfere
with
administra
tive
applicatio n
of orders
To prescribe and rules To apply the
rules & rules and
orders orders
All the
4414 Which of the following is a function of audit? three
Scrutiny of Prescribin g
Disciplinar y Rules and
action orders
Which of the following is a function of audit?
4415 Both None

sumptuar y Free Passage
allowance by Sea or
Which of the following is a kind of air Travelling All the
compensatory allowance? Allowance three
4416
Bills Bills payable
receivable
4417 Which of the following is a liability Both None

Bank All the
Overdraft three
4418 Which of the following is a liability Capital Creditors

Outstandi ng
expenses
Acrued
Income

Deposit Deposit with
received Shyam
Which of the following is a liability in the from
books of Ram? Shyam
4420 Both None

outstandi Income
ng received in
expensses advance
4421 Which of the following is a liability? Both None

Acrued Rent Pre paid Salaries All the
Advertise not yet paid three
ment
4422 Which of the following is a liability?
Bank
Overdraft
4423 Which of the following is a liability? Bank Loan Both None

An order of suspension shall be reviewed by
the competent authority
before expiry of days?
4424 30 60 90 180
Withholdi Withholdi ng
ng of of Increment
promotio s
Which of the following is a major penalty? n
4425 Both None

Charge Inquiry Late
Sheet Officer Attendanc
e
4426 Which of the following is a misfit? Witness
Which of the following is a nominal Insurance All the
4427 account? Rent Interest c three
Which of the following is a not section Local

4428 of PCDA (Navy) Imprest Audit Wages None
Which of the following is a presentation MS

program? PowerPoi nt
4429 MS Word MS Excel MS Access

Which of the following is a quarterly All of
4430 report? AAC MFAIR IAR these
Which of the following is a real All the

4431 account? Furniture Goodwill Patents three
Which of the following is a semi- Rent of Depreciati All the

4432 variable overhead? building Material on three
Which of the following is odd when compared Rough cost Indication of Approxim Stock Book
to the other three? cost ate Rate
Estimate
4433
Which of the following is admissible Annual
4434 for Army Officers but not for PBORs? Leave Sick Leave Furlough None
Analysis of All India Defence Services Receipts Heads that

and Charges generated in compilation system appear in
deals with which CHB
of the code heads?
4435 RDR heads Both None

Which of the following is admissible Annual Casual
4436 for PBORs but not for Recruits? Leave Sick Leave Leave None
Communi
cation to
Public
about
Which of the following is advantage of Accountab Transpera priorities All the
Performance Budget? ility ncy and goals three
4437
Bills Bills payable
receivable
4438 Which of the following is an asset? Both None

Army
Purchase
Which of the following is an Inter Service Organizati
Organization? on
4439 MES Both None

College of
Defence
Which of the following is an Inter Services Managem
organization? ent
4440 DG MAP Both None

Which of the following is an optional Cooperati ve
deduction from Subsistence Allowance? Society Dues
PLI
Premium
4441 Both None

received Shyam
Which of the following is asset in the books of from
Ram? Shyam
4442 Both None

Pre paid Amount
Advertise due from
ment Insurance All the
Acrued Rent Co. three
4443 Which of the following is asset?
Which of the following is chargeable to Advance of Conveyan Children

Education
contingencies budget allotment? Pay ce Charges Allowance
4444 DA arrears
Provision of Irregular
Governme nt issue of
transport to ordnance
non- entitled store by an
Overdraw al persons Losses of Army
Which of the following is classified as stores of ration in cash due to unit.
loss in the appropriation accounts? an Army enemy
unit action
4445
None, since
it is not
Analysis of star rates fixed in a Contract by auditable
MES officers should be produced for audit by
?
4446 DAD Test Audit Both

Which of the following is classified under Differenti al
incentive scheme for labour? Piece
Rate
4447 Piece Rate Time Rate None
Which of the following is considered as a part Non Personal
of Basic pay for the purpose of calculation of Practicing Special Pay
Pay
Dearness Allowance? Allowance
4448 None
Which of the following is considered as a part
of Basic pay for the purpose of calculation of
House Rent Allowance? Non
Military
Practicing Special Pay Service Pay
Allowance
4449 None
Which of the following is considered as Basic Wages Dearness Profit Bonus Subsidised
Deferred Monetory benefit, while Allowance food
calculating Labour cost?
4450
Which of the following is considered as half Second Fourth
day for the purpose of calculation of Audit Saturday of Saturday of
Fee in respect of the the
Cantonment Boards? month month
4451 Saturday None

It does not It is charged
require on the
submissio n Contingen
for vote by cy fund of
It is voted parliamen India
Which of the following is correct with by the t
reference to Charged Expenditure? parliamen
t
4452 Both b & c

MFAI
report is
rendered in
two parts
with each
having two
MFAI sections
MFAI MFAI A,B
Report
report is report is
contains 4
rendered addressed
sections
half yearly to CGDA
A,B,C & D
Which of the following is correct with

4453 reference to MFAI Report?
Which of the following is correct with It is a minor It is a major It is not a
reference to Recorded warning? penalty penalty penalty
4454 None
Major Head Major Head Major Head All of the
for Army - for Navy- for Air Force above are
2076 2077 2078 correct
4455 Which of the following is correct:

Transport
ation
Which of the following is covered under the provided by
definition of work place as per Sexual the
Harassment of women at employer
work place Act?
Cooperati ve
4456 Society Both None
Andaman & Nicobar Islands fall under
4457 region as per Official Language A B C None
Important
Which of the following is diarized as special communic
dak in a Regional PCDA/CDA office? ation from
A.H.Qrs.
Indemnity Confidenti
4458 bond Complaint al Dak
Which of the following is diarized as valuable Indemnity Armed Important
by Record Section of Bond Forces GOI
PCDA/CDA Main Office? Signal letters
4459 None
Which of the following is diarized as Indemnity All the
4460 valuable in a CDA Office? Bond Reminder Complaint three
Which of the following is different

4461 from the others? NPS GPF DSOPF AFPPF
Which of the following is different T PIN/ I

4462 from the others? S-1 form PIN SCF CCO- 9
Costing Absence of
methods Greater
different degree of
across Accountab
Which of the following is disadvantage of various ility
Performance Budget? departme
nts
4463 Both None

Income of
Proprietor
received by
business
Which of the following is finally adjusted to Net Profit Drawings by All the
Capital in Balance Sheet? or Loss Proprietor Three
4464
Which of the following is Interest Free Advance Medical Advance of All the
Advance? of TA on Advance LTC three
Transfer
4465
Which of the following is irrelevant as far as Bank Scrolls Paid
Defence Proforma Account is Cheques
concerned?
4466 OMROs DMROs
Which of the following is known as
4467 Consignor LAOs copy? A B copy C D
struck off from the charge within

months from the date reported lost
4468 Three Nine Six Twelve

Which of the following is known as initial Trial All the
book of records in the double Balance three
entry system?
4469 Journal Ledger
Which of the following is not 3 Es of Effectiven
4470 Audit? Economy Efficiency Estimate ess
Which of the following is not a Cat CDM Artillery

'A' Training Establishment? Secundera Centre,
bad Nashik
4471 CME Pune None
Compassi Complem
onate entary
Which of the following is not a class of Allowance Pension Retiring Invalid
pension? Pension Pension
4472
Savings due
to non
Which of the following is not a content of Normal implemen
outcome budget? savings tation
4473 None Both

Which of the following is not a cost
4474 centre? Workshop Personnel Process None
Which of the following is not a costing Standard Process Job Terminal

4475 method? costing costing costing Costing
Which of the following is not a costing Historical Standard Marginal Job
4476 technique? costing costing costing costing
Which of the following is not a DAD IT

4477 project? Bhawan Agni Pawan Ashray
Which of the following is not a DAD Office Local Audit Regional Garrison
Office Audit Engineer
Office Office
4478 None
Statement
of imputatio
ns of
miscondu ct
or
misbehavi Articles of both of None of
our. charges these these
Annexure I of Chrge Sheet Contains ----

4479 ----
Hindustan Bharat
Aeronauti Electronic s
cs Ltd. Bharat Ltd. Engineer
Which of the following is not a Defence PSU? (HAL) Dynamics (BEL) India Ltd.
Ltd. (BDL) (EIL)
4480
Departme Departme
nt of nt of
Defence Defence
Productio n Research
Departme Departme nt and
Which of the following is not a Department Developm
nt of of Defence
under Ministry of Defence? ent
Defence Finance
4481
Which of the following is not a
4482 Designation of MES officers? GE CWE CE EE
Long term
planning
against
Budget
period
Which of the following is not a disadvantage

4483 of Performance Budget? Rigidness Both None
Which of the following is not a disadvantage Focus only Lack of
of Performance Budget? on targets Transpera
ncy
4484 Both None
Which of the following is not a division Resettlem
functioning under the Department of Ex- ent Division
Servicemen Welfare of Ministry of Finance Pension
Defence? Division Division
4485 None
To Prescribe
Financial
Rules and
orders
Payment & Internal
Which of the following is not a duty of DAD? Accountin g Audit
4486 None
Pre scrutiny
of Supply
Vetting of Participati on Orders
Which of the following is not a duty of IFA?
RFP in TPC/PNC
4487 None
Which of the following is not a duty of MES Maintena
with reference to buildings and installations nce services
for the purpose of Original Security of
Defence Services? works buildings
4488 None
Assessme nt Maintena
of Rent of nce and
buildings operation of
lent to third pumping
parties stations Constructi
Which of the following is not a duty of MES? on of air
fields
4489 None
Annual Abstract of progress register in CDA PCDA (R&D)
respect of Defence Exchange Accounts is (Army) New Delhi
prepared by ? Meerut PCDA New
H.Qrs. office
Delhi
4490
Holding of Maintena
stores for nce of trees
mobilizati on within unit
Operation reserves premises
of pumping
stations
4491 Which of the following is not a duty of MES? All

Clearance
of TA/DA
Advances
drawn by
Army
Officers
from Issue of No
Imprest Demand
holders Certificate s
in NE cases
Which of the following is not a duty of T wing Adjustme nt

4492 of PCDA (O) Pune? of MROs None
Record of Valuation of
Time and Materials
Which of the following is not a duty of the wages
Accounts Office in Factory?
4493 Both None

to point out
any short
claim made
by an officer
and help
him to get
his dues To recover
correctly the
Governme
ntdues from
the
employee
promptly
Which of the following is not a duty of the

4494 Department? Both None
Which of the following is not a financial Original Originatin g Respondin g
advice rendered by PCDA/CDA as a part of Financial Financial Financial
Internal Audit? Advice Advice Advice
4495 None
Which of the following is not a Financial Statement of
Statement prepared by Companies? Retained
Balance Earnings Cash Flow
Sheet Statement
4496 None
4497
To prescribe To see that
rules and rules are
Which of the following is not a function of To verify orders applied
the properly
audit?
accounts
4498 None
rules and rules are
Which of the following is not a function of orders To verify the applied
audit? accounts properly
4499 All
To see that To see that
accounts are rules are
maintaine d applied
properly properly
To verify To prescribe
Which of the following is not a function of
audit? the rules and
accounts orders
4500
Secretary Secretary
(Expendit (Economic
Annual Accounts of India shall be
ure), Affairs),
countersigned by ?
Finance Finance
4501 CGA C&AG

Which of the following is not a functional CDA CDA
PCDA (O) PCDA (N) (Army)
Pune Mumbai Meerut
4502 None
Pay level in Duties and Availabilit y
which new Responsib of option to
pay is fixed ilities after get pay
may be pay fixed
Which of the following is not a fundamental same or fixation
difference between promotion and MACP different
upgradation as
far pay fixation is concerned?
4503 None
College of Army
Defence Purchase
Managem National Organizati
Which of the following is not a Inter Service
ent Defence on
Organization?
College
4504 None
Which of the following is not a kind of Irrevocabl Authorize
4505 Letter of Credit? Revocable e d None
Which of the following is not a kind of Defence Banking Non

treasury? Treasury treasury Banking
Treasury
4506 None
Which of the following is not a Major penalty Compulso Removal Withholdi
t ns
4507 None
Compulso Removal Dismissal
ry from service from service
Retiremen
Which of the following is not a major penalty? t
4508 None
Which of the following is not a manufacturing Young Stock Military Dairy Station
Establishment as far as Farm Farm H.Qrs
audit by LAO is concerned?
4509 Bakery
Which of the following is not a Manufacturing Supply Military Farm All the
Establishment as far as Depot ASC three
audit by LAO is concerned? Bakery
4510
Which of the following is not a method of Fixed Diminishin g
Depreciation? Instalmen balance
t
4511 Depletion None
Annual Acquisition Plan(AAP) of each
service would be a year roll on plan for
capital acquisitions?
4512 1 2 3 4
Reserve for Depreciati
Depreciati on fund
Which of the following is not a method of on investmen
Sinking fund t
Depreciation?
4513 None
Which of the following is not a Sum of
4514 method of Depreciation? Annuity digits Both None
Reduction
to a lower
time scale
of pay with
cumulativ e
Which of the following is not a minor penalty withholdi ng effect
that can be imposed on a Government of promotio
servant? ns
4515 Censure Both b, c

Withholdi
ng of
Which of the following is not a minor penalty? Recordabl e promotio
warning n
4516 Censure None

Which of the following is not a mobile
4517 formation in Indian Army? Corps Brigade Division Sub Area
Which of the following is not a mobile Brigade Station Corps

4518 formation? HQrs HQrs HQrs DIV H.Qrs.
Which of the following is not a movable

property in the context of
CCS Conduct Rules?
4519 Radio Horse Boh None
Which of the following is not a part of Sub Major Sub Minor
6 tier classification of Government Accounts? head head
4520 Sub head None

Which of the following is not a part of
accounts/reports/returns submitted by
Military Farm submitted to Store Revenue Capital
Section of CDA for scrutiny? Cash Account
Account Account
4521 None
Cash flow Cash flow Cash flow

Which of the following is not a part of from from from
classification of cash flows? Operating Investing Financing
Activities Activities Activities
4522 None
Which command is used to display the
4523 operating system name os unix kernel uname

4524 operating system name os unix kernel uname
% Reservation of vacancies for persons

with Disability to Group 'C' posts
on total vacancies
in the cadre strength is admissible?
4525 2 3 5 10
on total vacancies
4526 2 3 5 10
Annual assignment, as sanctioned by GOI is CDA
placed by at the disposal of the Indian (Army)
Embassy in Nepal for PCDA CC PCDA New Meerut
payment of dues to Gorkha officers? Lucknow Delhi
4527 CGDA
HBA paid to IT GPF
employee s recovered payments
Which of the following is not a part of from DA paid to to
Consolidated Fund of India? employee s employee s employee s
4528
Which of the following is not a part of Ordnance
Defence Budget Demand for Grant Factories
under Revenue?
4529 Army R&D None
Which of the following is not a part of Major Minor
4530 six tier classification of accounts? Sector head head Sub head
of planning right from the initiation of Administr Technical Financial

demand to acceptance of contract by ative Planning Planning
MES? Planning
4531 None
Which of the following is not a prescribed Analyitical Imprest
method to maintain Petty System System
Cash Book?
4532 Both None
Which of the following is not a prescribed Schedule B Schedule D Schedule of
schedule in the Contract Credit
Agreements concluded by MES?
4533 None
To ensure To ascertain To ascertain
that an ledger wing the
officer is dealing with Effective
paid only particular status of
one section IRLA Account
Which of the following is not a purpose for at a time
which Central Index is maintained in PCDA
(O)?
4534 None
Which of the following is not a ratio Profitabilit y Market Test
classified as per Functional Classification of
Ratios?
4535 Turn over None
Which of the following is not a ratio classified Contributi on Cost of
as per importance i.e. of Sales to Goods sold
Primary or Secondary Ratios? Profit to Profit to
Capital sales
4536 None
Which of the following is not a Regional CDA? CDA (CSD), CDA, CDA
Mumbai Secundera (Army) CDA,
bad Meerut Chennai
4537
Report is generally submitted to CGDA
by PCDA/CDA by , if otherwise changed by
CGDA?
4538 1st April 1st May 1st June 1st August
Which of the following is not a Regional CDA? CDA PCDA (SWC)
(Army) CDA Jaipur
Meerut Chennai
4539 None
To conduct To maintain
post audit of pay
Railway accounts of
Warrants in civilian
respect of gazetted
army officers
officers posted to
operation
al areas
To supply
funds to
Which of the following is not a responsibility Field
4540 of PCDA (O)? Cashier None
To maintain
Pay
Accounts of
JCOs/ORs
To supply
Audit of Field funds to
Which of the following is not a responsibility
Imprest
of Regional PCDA/CDA? Accounts Record
Offices
4541 None
Which of the following is not a section of PAO Records Imprest Central ORs section
(ORs)? section section Control
Section
4542
Which of the following is not a section Internal Productio
4543 of PC of A Kolkata? Audit Railway n Costing
Which of the following is not a section All the

4544 of Regional CDA? Imprest Wages Costing three
Which of the following is not a Permanen t Old Records

section/wing/cell/sub section of PCDA Record section
(O) Pune? Record Section
Section
4545 None
Which of the following is not a separate part Defence Civil Pension Commutio
in the Pension Budget? Pension n of Pension
4546 None
Transfer
from other
depots, units
& formation
Purchase s
Which of the following is not a source to from
obtain Stores stocks in Depots and
foreign
Manufacturing Establishments?
countries
4547 Both None

Which of the following is not a stage of Sanction Expenditu re Receipts
Appropriation Audit? Audit Audit Audit
4548 None
Annual Audit Certificate is submitted 1st 1st October 1st 1st
by CGDA to FADS/Secretary (Def/Fin) not later Septembe r November December
than each year
4549
Watching
Expenditu re
against
Allotment s
Initial Re
Which of the following is not a stage out of 3 distributio n appropriat
stages of Budgetary Control?
of Grants ion
4550 None
Advertise d Limited single
Tender Tender Tender
Which of the following is not a standard Enquiry Enquiry Enquiry
method of obtaining bids?
4551 None
Which of the following is not a statutory Withholdi Withholdi
punishment under CCS (CCA) Rules? ng of ng of
increment promotio
s n
4552 Warning Censure

Which of the following is not a sub office of AO GE AO GE (AF)
Regional CDA (R&D) AO GE
(Factories)
4553 None
Which of the following is not a sub office Area
under Regional CDA? Accounts
Office
4554 LAO AO GE None
Which of the following is not a sub target for Promoting
coverage prescribed under outcome Budget? Sports
Weaker Activities
sections
4555 Women None

Which of the following is not a Training RTC All the
Institute of DAD? OTI Hyderaba d DPTI three
Gurgaon Allahabad
4556
Which of the following is not a Treasury? Banking Non- Banking Defence
Treasury Treasury Treasury
4557 None
Which of the following is not a type of Declarator
4558 Arbitration Award? y Executory Interim None
Shelters as a
substitute to
Which of the following is not a type of Lightening tentage
Operational Work? protection
4559 Both None

Chiefs of Secretary
Army/AF/ (Def/Fin)/
Annual Audit Certificate submitted by CGDA is Defence Navy FADS All the
countersigned by ? Secretary three
4560
Which of the following is not a valid
4561 Zoom percentage in Excel ? 100 200 300 500
admissible for a patient under CSMA rules to DA for All the

obtain treatment at journey three
outstation? period
4562 TA Halt DA
admissible to a Defence Civilian when Transfer Advance of Advance of
transferred from one station to Grant TA/DA Pay
another permanently?
4563 None
Which of the following is not an Unit Part II order
auditable document prescribed for POL vehicle
Accounts of a unit? Register
4564 Car diary None
Which of the following is not an Unit Part II Order Vehicle Log
auditable document prescribed for POL Vehicle Book
Accounts? Register
4565 Car Diary
Which of the following is not an
4566 intangible asset? Goodwill Copy right tradmark None

4567 outcome of Internal Audit? MFAI IAR Draft Para AAC
under the category Buy as per DPP 2013, Buy (Local) Buy (Global) Buy (Indian)
based on source of
procurement?
4568 None
Which of the following is not compiled Pay and GPF Final Constructi
through Class 9 P.M. though pertaining to Allowance s withdrawa on of
MES? Travelling ls Building
expenses
4569
Cash Deposits for
security works to be
Deposits by done for
Contracto local Earnest
rs bodies Momney
Deposits
Which of the following is not compiled under
4570 the Deposits Heads? None
Annual Audit Certificate will have -------
4571 follow up reports. 1 2 3 4
any
privilege or
benefit
which is
capable of
being
estimated
in money
Which of the following is not considered as Travelling

4572 part of wages? Allowance Both None
It can be
paid by one
governme
nt to
employee s
of another
It is paid for governme
work of nt
occasional
character
Which of the following is not correct

4573 w.r.t Honorarium? It is taxable None
Test Audit is
not done
for
Cantonme
Which of the following is not correct with Audit is Audit fee is nt Board
reference to audit of Cantonment Boards done by recovered by
Accounts? DAD DAD
4574 None
Tenure of CIC
is 5 years or
65 years of
age
whichever is
earlier CIC can be
reappoint
ed for
another
tenure
CIC tenure
4575 Which of the following is not correct? is 5 years None
Some part of
fee is to be
credited to
Governme
nt It can be fee is paid
Fee does recurring or out of
not include non Consolidat
unearned
recurring ed Fund of
income
payment India
4576 Which of the following is not correct?

as regular service for the purpose of Deputatio n Foreign Study Leave
grant of up-gradation under MACP Scheme? period service
4577 None
Service
rendered
before
attaining
the age of
Which of the following is not counted as 18 years Period of
service for the purpose of pension? dies-non
4578 Both None

Changes in
form and
classificati
on in the Review of
accounts Miscellan
Which of the following is not covered under Works
eous
Appropriation Accounts Report? Expenditu
observatio ns
re
4579 None
under the ambit of Goods which are Technolog y
procured by Government Departments?
4580 Articles Material None

Which of the following is not covered under Advancem Antedatio n
the ambit of stepping of pay of senior with ent of of Seniority
reference to the junior? Increment
4581 Both None

Comptroll
er and
Auditor Controller
General of General of Controller
Annual Audit Certificate(AAC) is rendered by
the Pr.Controllers/Controllers to the: India Defence General of
Accounts Accounts
Defence
4582 Secretary
Which of the following is not covered under Declarator y Explanato
the category of awards given by ry
Arbitrator?
4583 Executory None
Which of the following is not covered under
the definition of information as
per RTI Act?
4584 Samples Models Opinions None
the definition of Record as per
RTI Act?
4585 Document Image Opinions None
Which of the following is not covered under Taking Taking Inspection
the definition of Right to Notes samples of Records
Information as per RTI Act?
4586 None
Which of the following is not covered under Private
the definition of work place under the Sexual Sector
Harassment of Organisati Sports
women at work place Act? on Stadium
4587 Hospital None

Which of the following is not defined under Office Estate of
Public Funds? Allowance s Deserters
4588 Both None

Which of the following is not diarized
4589 as Valuable in the PCDA/CDA Office? G.P. Notes complaint Cheque Draft
Encashme nt Leave
of leave on Travel
Which of the following is not exempt Commute retiremen Concessio
from Income Tax for Central Government d value of t n
Employees? Pension
4590 None
Which of the following is not in order as far as Should be in Should be
objection statements issued by Audit and personal brief,
their construction are concerned? Language terms legible &
should be All the
intelligible
three
courteous
4591
Signed by a
subordint e
'for' an
Bills are in
Which of the following is not in order so far as Duly signed officer.
audit of bills and vouchers are concerned? propoer in Ink
format
Bills are in
4592 original
Annual Audit Certificate(AAC) Defence FADS/Secy None of
submitted by CGDA is countersigned Secretary (Def/Fin) these
by ?????..
4593 C&AG
No separate
Loss
statement is
required they can be Prepared at
included in Replacem
LF bills ent cost
Which of the following is not in order with
4594 reference to Barrack Damages? None
Pay and Expenditu
Allowance s re on New
Which of the following is not met out of Vote Services Obligatory
on Account? Expenses
4595 None
Which of the following is not received along Acquittan Record Office
with Field Imprest Account as a supporting ce Rolls Advances
document? summary
4596 MRO FTCR

Imp.
Irregulariti es
noticed in
internal audit
by Irregulariti
Which of the following is not reflected in
Sanctions of DAD es noticed
Report of C&AG of India submitted to GOI in Test
Parliament of India?
audit
4597 None
Which of the following is not regular Pioneers Regiment of Defence
part of Regular Army, but controlled by Army Corps Artillery Security
H.Qrs.? Corps
4598 None
Which of the following is not relevant Baby Schedule
4599 to Schedule B stores? USR Indent of Credit Credit USR
Consignee
Which of the following is not required in audit Consignm
Receipt
of CHT Bills? ent Note
Certificate
4600 AT Note CRV

Degree of
Traceabilit y
Which of the following is not taken as base
for cost classficiation?
4601 Time Volume None

Which of the following is not taken into
account while calculating
Emoluments of an employee?
4602 Basic Pay DA HRA None
To ensure Expenditu re To establish
that is incurred mechanis m
expenditu for the to detect
re does not purpose for Irregulariti
exceed which fund is es
allocation allocated
Which of the following is not the duty of

4603 Controlling Officer? None
Annual
Review of
Annual Financial statement is also known as Appropria Demands for Balances
? tion Bill Grants
4604 Budget
Payment of
pension to
widows of
deceased
army
Maintena officers Payment of
Supply of
nce of DSOP TA/DA, LTC
funds to
accounts of claims of
Field
Army army
Officers Cashiers officers
Which of the following is not the function of

4605 PCDA (Officers) Pune?
Which of the following is not three Es Effectiven
4606 of Audit? Economy Efficiency ess Estimates
Which of the following is not treated as Gift Free Free Casual Meal All the
for disciplinary purpose when Lodging Boarding three
dealing with Private persons?
4607
Which of the following is not treated as gift
under CCS Conduct Rules 1964 when
accepted from third parties? Free Lift while Free
Lodging travelling Boarding
4608 None
CDA will Draft para
allow 30 days can be
of time to concurred
Command by any IDAS
CDA H.Qrs. to officer in
should furnish CDA office
return the reply
draft para
within six
weeks
Which of the following is not true with

4609 reference to Draft Para? None
HAUCA if Family
in issue will Pension will
reference to officer reported as Prisoner of Pay will be be discontinu be released
continued ed
war?
4610 None
It does not
contain cases
of irregulariti
es detected
in Internal
Audit It is
It is
submitted
to submitted
once in a
Parliamen
year
t
It serves
Which of the following is not true with double
4611 reference to Report of C&AG of India? purpose
It is It is prepared Data is
prepared in duplicate taken from
Which of the following is not true with sectionwis e DP Sheets
reference to Schedule III?
4612 None
If it results in Admissibl e
total EL at for transfer
credit within same
exceeding station
300 days it is
Which of the following is not true with ignored
reference to the un-availed Joining Time of
Government Servants credited to EL?
Maximum is
4613 15 days None
There After 200 Each
should be pages, fresh section will
one subject volume of be given a
only for the file is separate
Which of the following is not true with one file opened? series of
referene to system of filing? numbers
4614 None
Annual Immovable Property Return is 30th
supposed to be submitted by every Group A, Septembe r
B officer by (last 30th 31st
date of submission)? 31st March
November January
4615
Which of the following is not used as
4616 basis of accounting? Cash Accrual Hybrid None
Which of the following is NOT within the Regiment al
purview of local audit conducted by DAD? Fund of the
Military Unit
Hospital
4617 AFMC NCC

Departme Defence
nt of Accounts
Which of the following is paid from Civil Defence Departme
Estimates of MOD? nt
4618 Both None

Which of the following is part of mobile Independ
formation of Indian Army? ent Sub
Area
4619 Sub Area Corps Area
Which of the following is purely optional for Financial Cost Managem
companies to maintain records? Accountin g Accountin g ent
Accountin
g
4620 None
construction accounts and MER but
not reflected in Punching Medium by AO GE? CP ISA
voucher voucher
4621 Both None
Expenditu re
on local
Which of the following is reimbursable furing Daily journeys
LTC for employees? Allowance
4622 Both None

Taxi fare
from
Residence to
Railway
Which of the following is Station / Air
Both (a) and None of
reimbursable/admissible during TD but not Rail/Air Fare Port (b) these
during LTC?
4623
Defence Defence
Ministers Research and
(Productio n Developm
& Supply) ent Council
Which of the following is responsible for Committe e
Chiefs of
coordinating and indicating general direction
staff
of policy for scientific research relating to committe e
Defence?
4624 All
Which of the following is saved the Frequent Favourate Explorer None of
4625 frequently visited website? List List List these
Annual Immovable Property Return is 01st April of

supposed to be submitted by every Group A, the year
B officer reflecting the status 31st 31st
as on ? October December
4626 1st July

Which of the following is supposed to be APARs of GOI
retained forever in a PCDA/CDA office? DAD sanctions/
personnel Master Note orders DAD Pay
Book Bills
4627
Which of the following is the Central
Government Portal used for
Grievances Redressal?
4628 GeM CPGRAMS Both None
He has to He can
conduct an consult
inquiry as a others
quasi- behind the
judicial back of the
functionar y He has to Charged
His duty is and send a officer and
suggest
to report send
deterrent
somehow the report
punishme
prove the
charges nt/penalti
es
Which of the following is the function of an

4629 Inquiry Officer?
To certify To Present
that audited
expenditu re accounts of
is covered by expenditu
Sanction re from
To certify appropriat
that To certify ions of the
expenditu year
expenditu
re is within
re is
allotment
authorize d
Which of the following is the object of

4630 Appropriation Accounts of Defence Services?
that audited
Sanction re from
expenditu expenditu year
re is re is within
authorize allotment
d

Which of the following is treated as class of Fixed Variable
indirect expenditure by Charges Charges
Ordnance Factories?
4632 None Both
Life
Insurance
policy
(Premium
p.a.
exceeding
Building two months
Site purchased basic pay)
purchased at on spouse
Home Town name
Which of the following is treated as movable Readily Built

4633 property under CCS (CCA) Rules? Flat
Project Project Nidhi Project
Nidhi can can work Nidhi can
work on offline work on
WAN LAN All are true
4634 Which of the following is True

They must Interest
be made should not
out in the pass through
name of Govt. A/c
Which of the following is true with reference CDA
to Bank Fixed Deposit Receipts submitted by a
third party as a Security?
4635 Both None

Amount
recovered
on a
Which of the following is true with reference They will be Postage must
to bearing covers received in Defence units? refused be paid contingen
t bill
4636 Both b & c
through which each Ledger Section intimates
EDP Centre, the entitlements of Pay and
Allowances of officers fixed/revised Authorizat DO II All the
periodically by Transcripti
ion Slip three
them? on Sheet
4637 Input
Allowances of officers fixed/revised DO II
Authorizat All the
periodically by ion Slip Transcripti three
them? on Sheet
4638 Input
Annual indent for articles of stationery
required for use during following year will be
sent by R Section of PCDA/CDA office so as to
reach Controller of Printing and Stationery,
Kolkata on or
before of each year?
31st 31st
4639 January December2nd January 1st March
It is debited
against HPL
that
governme
nt servant
It can be earns
It should be subseque
granted granted only ntly
even when
with Medical
HPL is at
Certificate
credit
Which of the following is true with reference All the

4640 to Leave Not Due? three
Pay is fixed Duties of the
in the next higher post
post pay pay level in
level in the which
promotio n upgradati on
hiearchy can be
of posts assigned
Which of the following is true with reference

4641 to the MACP scheme? Both None
Can be Tender
concluded document s
with need not be
unregister submitted to
ed PCDA/CD
contractor A for pre
Which of the following is true with reference s scrutiny
to the Short Term Agreements?
4642 Both None

Time spent
on journey
to the place
of study
and return
to the place
of posting
on
completio n
study leave,
will reckon
as study Study
leave allowance
will be
admissible
during the
period of
journey
Which of the following is true, when an army

officer avails study leave and draws study Both a, b
4643 allowance? correct None
Which of the following is used to get Trial All the
an idea about correctness of postings in the Balance three
ledgers?
4644 Journal Ledger
Which of the following IT project is
4645 used for AAO BSO work Vishwak Bhawan Nidhi Aashraya

4646 used for GPF work Vishwak Bhawan Nidhi Aashraya

4647 used for PAOs work Vishwak Tulip Dolphin Sulekha

4648 used for Regional CDA work Vishwak Tulip Dolphin Sulekha
Indian Postal
and
Which of the following items are not Purchase of Telegraph
admissible out of the Contingent and Misc. Railway Guide
charges? Guide
4649 Both None
Controller
Annual Indent for forms used in CDA office is
of Printing
placed on by ????R??
and
Section of CDA?
Stationery
Admin
4650 CGDA section MOD
Annual
Review of
Balances
under
heads of Review of
Changes in Misc.
Which of the following items is not covered in a/cs MES
forms of Observati
Appropriation Accounts of Defence Services? Expenditu
a/cs ons
re (Works)
4651
Which of the following items is not
4652 exempt from GST? Meat Dry Fruits Vegetable None
Which of the following items of cost is Cash Provisin Income Tax All the
excluded from Cost Sheet? Discount for bad debts paid three
4653
Which of the following items of expenditure Little or no
can be excluded from the levy of supervisio
Departmental Charges by MES n Little use of
in Deposit works? T&P
4654 None Both

Checking of
estimates
for grant in
aid works
financed
from
Cantonme
nt Boards Engineer
services for
Ordnance
Factories
Engineer
Which of the following items of work, MES is services for
4655 not responsible? Army None
Which of the following keyboard
shortcut can be used for creating a chart from
the selected cells ?
4656 F10 F11 F8 F9
Which of the following kind of leave is
not admissible for Leave Preparatory to
Retirement?
4657 EL HPL Both None
payments acceptable as receipts in respect of
payment issues done in ASC
Retail shops?
4658 Cheques Cash both None
Payments Payments
to JCOs/Ors to civilians
on Acq. serving in
Rolls operation al
Miscellan area
Which of the following kind of payments can All the
eous
be made out of Field Imprest? three
expenditu re
4659
Allowance s
for field
TA/DA for
Which of the following kinds of expenditure is firing stores Artillery
not covered under Annual Training Grant? targets local
courses
4660 None
Annual Interest on AFPP fund balances of
PBORs is compiled through Class
voucher by Fund Cell of PAO?
4661 1 4 2 8
Which of the following kinds of Camp Physical Extra
expenditure is not supposed to be met out of Requisites Training Establish
ATG? Stores ment
4662 None
Which of the following kinds of leave are not Maternity Child Care
debited against EL? leave leave
4663 None Both

Which of the following kinds of leave Child Care Maternity Study Leave
can be combined with leave of any other Leave Leave
kind?
4664 Al of these
Making
Independ ent
enquiry from
unit
Rendering personnel
Financial
Advice to
units
Which of the following LAO is not supposed to

4665 peform? Both None
Which of the following letter of credit Irrevocabl
4666 can be cumulative or non cumulative? Revocable e Confirmed Revolving
Which of the following level of employees are

not eligible for air
travel during TD after VII CPC
4667 5 6 7 9
Loss
Which of the following losses need not be disclosing
reported to PCDA/CDA by the units? defects in
procedure
Loss of Loss of
4668 Aircraft Helicopter None
Which of the following Major Heads is a
common head which caters to all Defence
Services including Army, Navy, Air Force,
Ordnance Factories, R
& D and Inspection Organisation?
4669 2076 4076 Both None
Which of the following marking in Classificati
4670 Attendance Register is not correct? EL on LA P
Which of the following may be considered as Different Over writings Rates

fraudulent alteration while scrutiny of hand not attested expressed
Contract Agreements by Stores section of writings in only in
All the
CDA? same CA figures three
4671
Course of
Instructio n
Annual leave for army officer is not granted in Temporar y All the
Study Leave
continuation of ? duty three
4672
Which of the following methods cannot be Directly
used by MES for execution of works? employed
Military civilian
labour labour
4673 Contract None

Which of the following methods is a Cost Inflated Simple
Price Method used for pricing of Price Average
materials used for production?
4674 Base Stock None
Which of the following methods is not a Cost
Price Method used for pricing
of materials used for production?
4675 FIFO LIFO HIFO None
Which of the following methods is not Original Equal Straight line
one and the same form of Fixed instalment cost instalment
method of depreciation?
4676 None
Which of the following methods is one Diminishin g Written
and the same form of Reducing balance balance down value
4677 Both None
Which of the following methods of valuation
of material avoids price fluctuations and gives
an acceptable Simple Weighted
figure for stock? Average Average
4678 Base Stok HIFO

Which of the following methods of valuation All the
of material is also known as three
replacement cost method?
4679 FIFO LIFO HIFO
Which of the following Minor heads of All the
4680 accounting is common to all services? 101 105 111 three
Which of the following months pay bill is

supposed to be retained for 35
years in a CDA office?
4681 June December Both None
Irregular or Losses due to
over issues accidents MT
Which of the following need not be exhibited stores vehicles Unavoida
in the Appropriation Accounts of Defence
ble losses
Services?
4682 None
March
suppleme
March ntary
March Manual
Annual Review of Balances is prepared based Suppleme
Suppleme Correction
on the compilation of months accounts? ntary
ntary
Correction
4683 March
Sources Whether Reasons for
from which work is approval of
head funds authorize d special work
will be or special (if any)
Which of the following need not be provided
All the
mentioned in Admin Approval accorded,
three
when GOI is the CFA?
4684
Which of the following need not be shown in Cash Trade Reserve for Both B & C
the books? discount Disount Discount
4685
Permanen t
Retiremen t
Account
Number of
employee
Which of the following need not be shown in Outstandi Month up to
the LPC of a DAD employee when transferred
ng demands which paid
to the jurisdiction of other PCDA/CDA?
4686 None
procedure
in
maintainin
g the
accounts is
Which of the following needs to be brought to prescribed not in
the notice of PCDA/CDA by the LAO in respect accounts accounts in conformit y
of Army Units and are non- unsatisfac with
tory state rules
formations? existent
All the
4687 three
Which of the following needs to be recovered Income Tax GPF Refund of All the
Allowance? Advance
4688
Which of the following office is a Functional All the
CDA? PCDA (P) CDA (PD) PCDA (O) three
Allahabad Meerut Pune
4689
Which of the following office is responsible Regional All of these
for audit of expenditure of PCDA/CD
MES units/formations? A
4690 AO GE RAO
Which of the following officers do All the
4691 concurrent audit? AOGE LAO RAO three
Which of the following officers is granted Sub Area Area All the
Entertainment Grant? Command Command three
er er
4692 GOC in C
Which of the following offices does not PCDA/CD A AO/AAO GE
conduct audit of Expenditure of
MES units/formations?
4693 RAO/LAO None
Secretary
(Def/Fin)/
Annual Review of Works expenditure is FADS Defence
prepared by ? Secretary
4694 E-in-C None

Which of the following offices does not have PCDA PCDA New PC of A
the work of DAD Cells? (Navy) Delhi Kolkata
Mumbai
4695 CDA Patna
CDA
(Coast
Guards) New
Which of the following offices has been CDA (CSD) Delhi CDA (IDS) CDA
established latest by upgrading? Mumbai New Delhi Meerut
4696
Which of the following offices is not given
section code for the purpose of compilation
of Defence services LAOs/RAO
receipts and expenditure? s
4697 PAOs AOs GE None

Which of the following Offices is responsible CDA PCDA (WC)
to issue corrections to Army Local Audit (Army) Chandigar
Manual PCDA (SC) Meerut h PCDA New
Pune Delhi
4698
to issue corrections to Defence Account Code (Army) Chandigar
PCDA (SC) Meerut h PCDA New
Pune Delhi
4699
to issue corrections to Defence Audit Code (Army) Chandigar
Pune Delhi
4700
to issue corrections to MES Local Audit (Army) Chandigar
Pune Delhi
4701
Which of the following Offices is CDA
responsible to issue corrections to OM I PCDA (SC) (Army) PCDA New
Pune Meerut Delhi
4702 CGDA
Which of the following Offices is CDA
responsible to issue corrections to OM II PCDA (SC) (Army) PCDA New
Pune Meerut Delhi
4703 CGDA
Which of the following Offices is responsible CDA CDA
to issue corrections to OM III (Army) (Funds)
PCDA (AF) Meerut Meerut CDA (PD)
Dehradun Meerut
4704
Annual Training Grant is made to Vice Chief of Deputy
for distribution to units and Army Staff Chief of
formations/Training Establishments and Army Staff Military
control the same? Secretary
4705 GOC in C
Which of the following Offices is CDA CDA
responsible to issue corrections to OM IV (Funds) (Army) CDA (PD) PCDA (P)
Meerut Meerut Meerut Allahabad
4706
to issue corrections to OM IX (Army) Chandigar
PCDA (SC) Meerut h PCDA (O)
Pune Pune
4707
responsible to issue corrections to OM V (Funds) (Army) CDA (PD) PCDA (P)
4708
Which of the following Offices is responsible PCDA
to issue corrections to OM VI (Navy)
PCDA (AF) PC of A Mumbai PCDA New
Dehradun Kolkata Delhi
4709
to issue corrections to OM VIII (Army) Chandigar
PCDA (SC) Meerut h PCDA (BR)
Pune New Delhi
4710
to issue corrections to OM X (Army) Chandigar
PCDA (SC) Meerut h PCDA
Pune Bengaluru
4711
Which of the following Offices is responsible PCDA (R&D) PCDA (WC)
to issue corrections to OM XI New Delhi Chandigar
PCDA (SC) h PCDA
Pune Bengaluru
4712
to issue corrections to OM XII New Delhi Chandigar
PCDA (SC) h PCDA New
Pune Delhi
4713
is not responsible to carry out local audit of Area
store accounts of Army/MES LAOs/RAO Accounts
Units? s Offices
4714 AOs GE Both b, c
audits the pay, TA/DA bills etc of DAD CDA PCDA (P) PCDA (CC) CDA,
employees working in the office of CDA (PD) (Army) Allahabad Lucknow Patna
Meerut? Meerut
4715
Anti tank Regiments, Medium Regiments and Corps of
Heavy Regiments etc. Signals
are units of ?
4716 EME corps AOC Artillery
Which of the following ommission of
4717 posting effects the trial balance? Journal Ledger Both None
Which of the following options is not available Conservati Moderate Prefering High Life
to the NPS subscribers while giving choice of ve Life Cycle Life Cycle fixed return Cycle Fund
investment? fund fund
4718
not subject to audit by Statutory Audit Cantonme All of these
by DGADS but subject to audit by DAD? nt Board
4719 MES DG MAP

Regional
Training
Which of the following organizations are not Centres of Cantonme All the
audited by DGADS? DAD nt Funds three
4720 DPDOs
Directorat e Defence
of Standardiz Exhibition
Which of the following organizations function Mazagon ation Organizati All the
directly under the Dock on three
Department of Defence Production? Limited
4721
Which of the following organizations is not Cantonme nt All the
subject to Audit by DGADS but Boards three
subject to audit by DAD?
4722 MES DG MAP
Grounds for
correction if
it is a
nature of correction
the
adjustmen t
Which of the following particulars should be
4723 recorded in Transfer Entry? Both None
Which of the following payments are Central Local
4724 done through DAD Cells? Purchase Purchase Both None
Which of the following payments are not Suppliers Pay and All the
supposed to be paid out of S&S Bills Allowance three
Imprest by the Imprest Holder? s
4725 CHT Bills
Local ASC
Purchase of contractor s
Which of the following payments is not stores/sup Excise duty bills (90%)
authorized out of S&S Imprest? plies on rum
4726 None
of Auditable Documents will be carried out PCDA/CD A Service
under the orders of the HQrs
??..
4727 LAO CGDA
Which of the following PCDA/CDA is PCDA (WC) CDA
entrusted with responsibility of reorientation Chandigar (Army)
and stream lining of h Meerut PCDA (SC)
Local Audit work in DAD? Pune
4728 CDA Patna

Which of the following PCsDA is responsible PCDA (R&D)
for payment of loan/equity shares to the New Delhi
Defence PCDA New PC of A PCDA (BR)
Public Sector Undertakings? Delhi Kolkata New Delhi
4729
Past service
rendered in
the State
Governme
Which of the following periods do not count nt
as regular service for the purpose of grant of
MACP for Central Government Employees?

EOL for
prosecutin g
higher
Which of the following periods does not technical
count for Annual Increment to be granted to studies
Government Servants?
Joining Child Care
4731 Time Leave None
Attending Period of
Course of training
Which of the following periods is treated as Attending Instructio n before All the
Departme appointm
duty? three
ntal Exam ent
4732
Exact
requireme nt
of quantity is
mentione d
RC is guided
Which of the following points is not correct EMD is not
by Fall
with reference to Rate Contract? applicable
Clause
4733 None
Contracto r
is allowed
to examine
his ledger
It is It is account
Which of the following points is not in order maintaine d examined
with reference to Contractors Ledger? by AO periodicall
GE y by GE
4734 None
Whether Blank spces
the CAs are are either
prepared in filled in or a
same hand line is drawn
wiring and through such
Which of the following points is not required ink spaces Rates
to be specially seen by PCDA/CDA office throughou expressed
while carrying out scrutiny of MES Contracts t both in
as a safeguard against fradulent words and
alterations? figures
4735 None
Emergenc y- When ring
Which of the following points is not true with formed by Require pre
Regular
reference to Short Term Agreements and Contracto rs scrutiny by
contract not
their conclusion? quoting high CDA
feasible
rates
4736 None
Prescribed
Accounts
are not
produced to Accounts
Which of the following points noticed during audit
found in
local audit should be brought to the notice of
PCDA by LAO in respect of Army Units? unsatisfac
tory state
4737 None Both

Any additions or alterations to the list of P C.D.A./C.D FADS/Secy
Auditable documents will be carried .A. (Def/Fin)
out under the orders of the ????
4738 CGDA LAO/RAO
Sales have Items once
been made purchased
against cash are not
payment returned or
only and exchange d
cheques not
accepted
Local
purchases
done for
selling
Which of the following points will be objected All the

4739 in audit of AOC Officers shops? three
Which of the following private banks is not
authorized to do Government HDFC
Transactions? Bank
4740 Axis Bank None Both
CDA,
Chennai
made a
provisiona l
payment
based on
the
undertaki
ng by an
individual
transferre d
to his office
CDA, stating that CDA,
Bangalore he will Secundera
made a refund the bad made a
provisiona l amount if
PCDA, SC provisiona l
payment required
admitted a payment
when
provisiona l when
necessity
payment in document s
for
anticipatio in support
expenditu n of funds
of
re is there
expenditu
but sanction
re are not
is
available
awaited
Which of the following Provisional payments

4741 is not in order
Which of the following provisions should not
be made in Budget Estimates, except under
definite Lumpsum Provision for
orders/special sanction? provisions losses
4742 Both None

Standard Stock Book Minimum
Schedule Rates Reserve
Which of the following rates/prices are fixed of Rates Price All the
by GE? three
4743
Savings due
to non-
expenditu
re of
provision
for a to meet
Which of the following reapproriations does specific An error in expenditu
not require sanction of Government of India? measure estimates re one any
new activity
4744 None
Which of the following receipts are treated as User All the
Non Tax Revenue by the Charges three
Government Departments?
4745 Dividents Profits
Which of the following records are Stock All the
maintained by GE staff under the supervision purchase three
of AO?
4746 Cash Book Budget
Which of the following records are not Measure Constructi
sent to PCDA/CDA along with final bills for pre ment Book on Accounts
audit?
4747 Both None
Which of the following records is maintained
by PCDA (O) reflecting task wise, corps wise
and unit wise list of Army Officers to ensure Central Nominal
only IRLA is Index Visual Chart Roll
maintained for each officer?
4748 None
through which Ledger Section intimates EDP
Centre, the entitlements of Pay and
Allowances of officers fixed/revised Authorizat Transcripti
periodically by ion slip on sheet
them?
4749 Input None

them?
4750 Input None
Any additions or alterations to the list of PCDA/CD A Service
Auditable Documents will be HQrs
carried out under the orders of the ..
4751 LAO CGDA
Rent &
Allied
charges for
Which of the following recoveries cannot be Dues to CGHS accommo
made from Subsistence Allowance of an Employee s
subscripti on dation
employee without his consent? societies
All the
4752 three
Which of the following Registers is not Register Suspense Demand Debt Head
maintained by Accounts Section in a Regional of Deposits Register Register Register
CDA office?
4753
Meter Rent
Readers Assessme
Which of the following Registers is not Book Revenue nt Ledger
maintained by AO GE? Ledger
4754 None
Rent
Assessme nt
Which of the following registers is not Furniture Revenue Ledger
maintained by AOGE/AAO BSO? Rate list Ledger
4755 None
Register of
Sanctions
Which of the following registers is not Contracto rs Suspense
maintained by AOGE? ledger Register
4756 None
Register of
Rentable
Which of the following Registers, AAO BSO is Revenue Buildings
required to maintain? Ledger
4757 None Both

should be cancelled and republished Master All the
by the Army Units in respect of PBORs? Missing three
4758 Manual System

Which of the following remittance in the form Cantonme
of MRO is not adjusted by Stores Section? nt Audit
Cost of Payment of Fees
Stores lost Rations
4759 None
Which of the following reports are Cash Capital Coupon All the
received from Military Farms in a Regional Account Account Account three
CDA office?
4760
Which of the following reports is not IAF CDA -
4761 dealt by IA Cell MFAI AAC MPR 13
Any additions or alterations to the list of P C.D.A./C.D FADS/Secy
Auditable documents will be carried .A. (Def/Fin)
out under the orders of the
4762 CGDA LAO/RAO
Which of the following Reports is not Local Audit Appropria
prescribed for LAO for submission to Completio tion
PCDA/CDA Main Office? Financial n Accounts
Advice
4763 None
Annual Review of Appropria
Audit Compilati on tion
Which of the following reports is not Certificate Accounts
rendered by LAO?
4764 None
Which of the following reports is not Annual Audit Monthly
supposed to be rendered by LAO in general? Certificate progress
MFAI Report Report
Report
4765 None
Which of the following represents a
4766 specific account? Journal Ledger Both None
Which of the following represents Major Minor Detailed

4767 function of Government? Sector head head head
Normal cost Normal cost - Normal cost

+ Extra Extra + Premium
Which of the following represents Overtime payment Payment
cost?
4768 Premium
Which of the following section will not O&M All the
4769 be found in PCDA (O)? M section IA section Section three
Officers
Reception
Which of the following sections in PCDA (O) is and
not functioning under Administration Informatio
Section? n Cell
4770 Legal Cell RTI Cell None
PCDA/CDA office is not an audit section with Internal
reference to bills and Audit
vouchers?
4771 Admin Pay Stores None
Which of the following sections is found in Administr Ledger Monthly
PAO (ORs) but not found in PCDA (O)? ation wing/grou p Pay System
section cell
4772 D section
Any bank which is appointed to transact Focal Point
business of the Government pertaining to Bank
that Ministry or Associate d Accredite d Scheduled
Department is known as ? Bank Bank Bank
4773
Which of the following sections is not
4774 a section/wing of PCDA (O)? Technical Records Accounts None
Which of the following sections is not Internal

4775 found (by name) CGDA office? Accounts Audit O&M None
Which of the following Sections is Store Store

responsible for pricing of Payment Issue Contract Audit
Vouchers ? Section Section
4776 IA Section FA Section
Which of the following sections of Accounts Administr All Audit
Main Office of CDA maintains Debt Head Section ation Sections
Register? section
4777 D section
Which of the following sections of PCDA (O) is Ledger
entrusted with the duty of scrutiny and wing
vetting of Draft Gazette Technical concerned Accounts All the
Notifications? Section Section three
4778
Which of the following sections of PCDA/CDA Administr Engineerin g
does not operate Punching ation section
Medium at all?
4779 Accounts O&M Cell
PCDA/CDA is not at all involved in matter All the
related to Cantonment Boards three
Accounts?
4780 M section IA cell O&M cell
Which of the following sections you will find Stores Internal Technical
(Name of the Section Audit Section
section) in CGDA office?
4781 O&M Cell
Suspensio n
is an
executive
aciton
whereby a
Governme
nt servant is
kept out of
duty
temporaril
y, pend,
pending
final action
being taken
Suspensio n
Suspensio n against
of a
amounts to him
Governme
reduction as
nt servant is
he is paid
a routine
matter in reduced
disciplinar y rates during
the period
cases
Suspensio n
is prelude
to
removal/d
ismissal of a
Govt.
4782 Which of the following sentence is correct? servant
Which of the following sequence is As per the
correct for selection of vouchers by LAO for 1,5,9,13,1 1,7,13,19, 1,11,21,31 wish of LAO
credit verification? 7 25, ,41,
4783
Of notificatio
n of
Any claim for pension/gratuity/Family Retiremen
t/Death Of
pension benefits are payable on the basis of Retiremen Any one of
rules in force as on the date etc. the three
? t/Death etc.
4784 Of Payment
Which of the following serves the Journal
4785 purpose of Journal as well as ledger Cash Book Proper Both None
Which of the following services counts Probation Apprentic e

towards duty when followed by er
confirmation and joining time?
4786 None Both
Which of the following services rendered by State Public Sector
an employee in the past is not counted for Governme organizati
the purpose of nt on Autonom All the
MACP scheme? ous body three
4787
Service Overstay of
rendered Joining Time
before not
attaining regularize d
the age of as leave with
18 years salary
Which of the following services rendered is
counted as Qualifying service under CCS
Pension Rules?
4788 Both None

Option
Clause/Re
Which of the following sets carry the same peat Order
Clause RFP/Tend er
meaning?
4789 EMD/PBG None

Which of the following should not be GPF Court
recovered from Subsistence subscripti Attachme
Allowance? on nt
4790 Both None
The product
of only one
manufact
urer has
been
offered by
The number all the
of acceptabl Ring prices tenderers
have been
e offers is
quoted by all
less than
tenderers
two
Which of the following situations would imply All the

4791 lack of competition? three
Which of the following software is Internet Web page All of the
4792 used to browse web page? browser browser browser above
Which of the following spells of service do not Deputatio n Foreign

count for increment in Service
respect of Officers of DAD?
4793 Leave None
Which of the following state is not coming Arunachal West
under the definition of NER for Pradesh Bengal
LTC?
4794 Assam Tripura
Any deviation from fiscal deficit target shall
not exceed of the gross domestic
product in a year as per
FRBM Act?
4795 One-Half One-Four One-Five One-Six
Leave can LTC can be

Both (a) & None of the
Which of the following statement is true? be availed combined (b) above
during TD with TD
4796
He can
record his
dissent if he
is unable to
agree with
conclusion of
He will not court
sit as a
member of
such Court
Which of the following statements are true

when a DAD Officer is asked to assist in a
4797 Military Court of Inquiry? Both None
Major
penalty
cannot be
imposed by
any authority
other than
(or subordina
te to) the
appointin g
authority
Compulso
ry
Retiremen t
is a major
penalty
Withholdi
Recorded ng of
warning is increment is
not a major a major
4798 Which of the following statements is false? penalty penalty
Bill preferred
by a Supplier
can be
passed based
on duplicate
in the
absence of
original
supply Duplicate
Paid order copy of
vouchers
receipt of
are retained
money by
by Audit officer can
Offices
be issued
4799 Which of the following statements is in order? None

Debit will Debit will Credit will
have equal have equal have equal
Which of the following statements is credit multiple multiple
incorrect? credits debits
4800 None
Orders of Orders of
GOI GOI take
always take effect from
effect from the date
the specified they bear
date unless
Orders of otherwise
GOI take specified
effect from
the date
they
bear
Which of the following statements is more

4801 correct None
Constructi Cash Book
on Account is prepared
is maintaine by GE office
d by GE and signed
office and by
signed by AAO GE
AAOGE MER is
prepared by
AAO GE and
signed by
GE
Which of the following statements is not All the

4802 correct three
Will be Replacem
recovered ent value
in cash from includes
outside removal/r
No loss It can be persons efixing
Which of the following statements is not charges
statement is included in
correct w.r.to Barrack Damages necessary the LF bills
4803
When
granted in
different
spells, total
should not
exceed 60
It is two days in a
months in cycle
every 3
calendar
years
Which of the following statements is not It can be

correct w.r.to Furlough leave of Army accumulat
4804 Officers? ed None
Tenders can Max. Limit
be issued to for individual
any service is Rs.
contractor 150000/-
in approved It can be Artificers
Which of the following statements is not list concluded work is
correct with reference to Term Contract? for a period covered in
of 3 years TC
4805
continuous service on the date of No such
journey performed by him/his family is limit
eligible for LTC?
4806 Two years One year 6 months
Underdra Overdraw al
wal of of ration in a
ration in a month
unit can be cannot be
made good made good
by by underdra
overdraw al wal in the
in the next next
month month
Which of the following statements is not in Both a and Both are

4807 order? b correct
After
retiremen t
he would not
be eligible to
hold any
appointm ent
in Governme
He is a high nt
independe
nt Statutory
Authority
Which of the following statements is not true

with reference to powers, duties and
4808 responsibilities of C&AG of India? Both None
Authority
competen t
to impose
minor
penalty, but
initiating
proceedin gs
for major
penalty, can
impose on
the
conclusion of
the
proceedin gs,
minor
penalty at its
own
discretion
No bar for
authority
Punishing who
authority conducted
can obtain Preliminar y
guidance enquiry to
Which of the following statements is not true from act as
with reference to the provisions of CCS CCA superior Disciplinar y
4809 Rules? authority Authority None
A Govt.
official can
claim one
additional
fare to bring
back family,
subject to
fulfillment
of other
conditions
Unmarrie d .
dependan t
sister is
included in
Family
CTG is
admissible in None of
4810 Which of the following statements is not true. all Transfers. these
up up gradation person is
gradation gets appointed
gets postpone d to an ex-
postpone d on a/c of cadre post
on a/c of employee in higher
employee not found fit scale
not found or due to initially on
fit or due to departme deputatio n
departme ntal followed by
ntal proceedin gs absorptio n,
proceedin etc., this Stepping up the services
gs etc., this would have of pay in rendered in
would have conseque the pay the earlier
no ntial effect band or post (in
conseque on second grade pay lower scale)
ntial effect and third up would be shall be
on the gradations admissible counted but
second and which would with regard the period
third up also get to junior spent
gradations deferred getting initially on
which more pay deputatio
would than the n in the ex
also get senior on
a/c of pay
fixation
under this
scheme
Which of the following statements is true

4811 about MACPS?
Resignatio n
counts from
leave
commenc
Which of the following statements is true in ed
LND is leave salary All the
the case of a government servant resigns
cancelled is recovered three
while availing Leave Note due?
4812
Surplus
establish
ment held
by unit is
Which of the following statements is true objected in Posting out
with reference to excess strength of officers audit of the excess
posted in units is noticed during scale audit? is watched
4813 Both None

station Station with
where there good
is lack of facilities but
normal staff is
amenities of reluctant to
life serve there
Which of the following stations can be treated

4814 as hard/tenure station? Both None
Field Cashier Pension/L
Sub Section eave Salary
Which of the following sub sections/cells does Sub Section
PLI Cell sub LIC
not function under Accounts Section of PCDA
section section
(O)?
4815
account will accompany the annual Trading capital cash All the
administration report of each military account account account three
farm?
4816
Any Financial powers not specifically
4817 delegated vest with: MoF MoD MHA MEA
Which of the following suspense head is All the

operated for the purpose of supply 00/018/6 00/018/6 00/020/7 three
of funds to Field Imprest Holders? 4 5 2
4818
Which of the following system of accounting Single Entry Cash basis of Double
is also known as mercantile basis of system Accountin Entry
accounting? g system All the
three
4819
Which of the following system of accounting Single Entry Mercantil e
is known as incomplete
records?
4820 Both None
be followed when goods are purchased from Global Limited Single All the
Vendors of foreign Tender Tender Tender three
countries? Enquiry Enquiry PAC
4821
Which of the following time expired records
are destroyed by burning in the presence of
nominated gazetted officer? Secret and
confidenti al Paid cheques
Record
4822 Both None

Transacrti Transactio ns Imprest Payments
on pertaining to Advance made by
pertaining loans and Payment to Regional
to Small advances Air Force Controller s
Savings Personnel towards
Provident from Army Army
Which of the following transaction is NOT Fund sources Imprest
settled through Defence Exchange Account?
4823
Expenditu
re of
Which of the following transactions does not occasional
Receipt to
require appropriation under the head of character Governme nt
account?
4824 Both None

Payments
made
through
Deence
cheques/E Military Adjustme
Which of the following transactions is lectronic All the
Receivabl e nts with
adjusted through Defence Proforma Account? mode three
Orders Railways
4825
TA/DA of
MES
Pay and Medical Industrial
Which of the following transactions is not Employee s
Allowance s claims of
compiled through Class 9 Punching Medium of MES MES
voucher?
officers civilians
4826 None
Which of the following transactions is not Pension
covered under the Focal Point payments
Branch scheme?
4827 Cheques MROs None
Trial balance gets posted at places in
the final accounts normally unless broken into
piece meal
postings?
4828 1 2 2 or more None

Outstandi Imprest
ng payment to
Advances of Navy
Which of the following transactions is not employee personnel Service
passed on through Defence Exchange s from rendered by
Account? Army Army to AF
4829 None
Outstandi Imprest
ng payment to
Advances of Navy
4830 None
Which of the following types of training is not Promotio n Pre
covered under the Training and Development orientatio n Examinati
policy of DAD? Induction courses on Training
Training courses
4831 None
Which of the following types of Transfer Cash Cash sale of All the
transactions are entered in the Journal Entries Purchase of Goods three
Proper? goods
4832
Which of the following unit of a computer is Arithmetic
responsible for addition, subtracting, and Logical
multiplication and Unit
division? Work storage Control Unit
4833 RAM
Which of the following was not a part Major head Minor head
of erstwhile five tier classification of
accounts?
4834 Sector Sub Major
Which of the following welfare activities is not Provision of
intended primarily to be met out of Grant in Amenities
Aid received by Recreatio n Welfare Death
PCDA/CDA Office? facilities facilities Benefits
4835
Goods used
by
proprietor
for personal
use
Which of the following will be priced at cost Goods All the

4836 price? Purchases destroyed three
Which of the following will be priced Sales
4837 at Sales price? Sales Returns Both None
Recovery of
Advance
taken from
Court Govt.
Attachme nt
Which of the following will have first claim on Whicheve r Whicheve r

4838 individuals pay is earlier is later
to the possession thereof and to receive or
recover the amount due thereon from the
parties thereto in respect of a Bill of Exchange
is known
as ?
4839 Drawer Holder Payer Drawee

Municipal National Shares
Debentur e Savings certificate s
Which of the following will not be accepted as Cash/Che Certificate
Security in audit? que
4840
Which of the following withdrawals/advances Withdraw al
is not permitted from DSOP fund in respect for
of Army Officers? Temporar y Final financing
Advance Withdraw al LIC
policies
4841 None
Which of the following word is used in All the
DPM in place of 'Purchaser' three
wherever required?
4842 Payer Consignee Buyer
Which of the following word is used in DPM in
place of 'Supplier'
wherever required?
4843 Seller Vendor Both None
Which of the following works done in Army Work done Works done
Base Workshops, requires previous approval for other for private
of the estimate for All depots individuals
All the
work orders? manufact
three
ure works
4844
The extent of The
cultivation stretches of
land is shown land
separately unutilized is
The register shown
Which of the following, LAO will object while is not separately All the
Audit of Unit Land Register signed by three
the OC
4845
Project Project Project
Vishwak can Vishwak can Vishwak can
work on work on work offline
WAN internet All are true
4846 Which of the follwing is True

Pay and
allowance
of Deputy
Speaker of
Lok Sabha Salary and Both option Both Option
Which of the follwing is an example of
Alloance of A and B are A and B are
Charged Expenditure?
C&AG correct incorrect
4847
Rent bills Project Damage
can Bhawan Rent Can be
generated cannot work Charged
through on Offline through
Project Computer Progect
Bhawan Bhawan All are false
4848 Which of the follwing is not True

clothing may only be issued after Net All of these
return of old items after the expiry of life. Musquito
4849 Shocks Shoe

Any person within days from the receipt
of a decision from CPIO can make an appeal
to First appellate
authority under RTI Act?
4850 30 45 60 90
PCDA(Nav
y) Mumbai
Which of the given PCsDA/CsDA office have PCDA(SC), CDA(CSD), PCDA(O),
no LAO as sub office? Pune Mumnbai Pune
4851
Director Director Director
General of General of General of
Audit Audit Audit
Services Services Services
(DGADS) (DGADS) (DGADS)
who who who
conducts conducts conducts
Statutary Statutary Statutary
Audit is Audit is Audit is
under the under the under the
administar administar administar
ative ative control ative
control of of control of
CGDA. C&AG. CGA.
None of the
4852 Which of the given statements is correct? these
Which of the statement is true as far as
written communication is concerned? A.
Writing is more unique and formal than A is true
A is false and Both A and Both A and
speech B. Writing is and B is B is true B are true B are false
more valid and reliable than speech false
4853
Which of these offices issues
corrections to Army Local Audit manual PCDA New PCDA(O), PCDA(SC) CDA(Army
(ALAM)? Delhi Pune Pune ) Meerut
4854
Clicking
three times
with the
right mouse
button in
the
Using the Pressing Ctrl spreadshe
Edit Select + A on the et
All
keyboard
menu
Which of these will not select all the cells in a None of

4855 document ? These
Payment of Payment of
ASC hire
contractor s, chargers for
bills porters
Local subjected to
Which one of the following expenditure is All the
purchase of post
met out of S & S Imprest audit three
stores
4856
Maintena Settlemen t Internal
nce of PF of transactio Audit of
Accounts in ns with other various
respect of Ministries initial
Group A, B accounts
&C Maintena maintaine d
officers nce of PF by MOD
accounts of
GREF
personnel
Which one of the following is not a function

4857 of PCDA, New Delhi?
2014 mentions about power of officers for
signing a Punching
Medium?
4858 Para 71 Para 70 Para 72 Para 73
Which Parliamentary Committee is Official Public Committe e
responsible to suggest alternative policies to Language Accounts Public
bring about efficiency and economy in Committe e Estimates Committe e Undertaki
administration? Committe e ngs
4859
Which part of Pamphlet of RDR
4860 mentions about Canteen stores Part I Part II Part III Part IV
of the amount of Flying Allowance will be

credited to DSOP Fund in addition to the
contribution the officer
is already making to the fund?
4861 1/3rd 1/4th 2/3rd 2/5th

4862 1/3rd 1/4th 2/3rd 2/5th

Any points doubt regarding provisions of GFR Ministry of Ministry of
are required to be referred to Defence Defence/F
? in Ministry of C&AG of
Finance India
4863
4864 mentions about Defence & Others ? Part I Part II Part III Part IV
mentions about Defence Accounts

Department and Defence Estate
Organisation?
4865 Part I Part II Part III Part IV
4866 mentions about Ministry of Defence Part I Part II Part III Part IV
Which PCDA/CDA deals with work bills of PCDA New PCDA (BR) CDA (IDS) CGDA
MAP organization of Delhi area? Delhi New Delhi New Delhi H.Qrs.
4867
Which PCDA/CDA is assigned with a PCDA (WC)
responsibility of studying the existing Chandigar
procedure and submit proposals for h CDA
reorientation of work of MES and PCDA (SC)
(Army)
Accounts? Pune
Meerut
4868 CDA Patna

Which PCDA/CDA is responsible for PCDA (WC) CDA
preparation of Job Description Sheets of Chandigar (Army)
Admin, R, D and Stores sections of PCDA (SC) h CDA, Meerut
PCsDA/CsDA Main Office? Pune Patna
4869
Which PCDA/CDA is responsible for supply of Regional All the
funds to Field Cashier? CDA PCDA (O) PCDA New three
Pune Delhi
4870
Which PCDA/CDA is responsible for CDA PCDA (R&D)
verification of adjustment of cost of vehicles (Army) New Delhi
issued by Army to MES? Regional PCDA, Meerut
CDA New Delhi
4871
Which PCDA/CDA is responsible for
verification of adjustment of cost of vehicles
issued to and returned by MES and rendering CDA
half yearly PCDA (CC) PCDA (SC)
(Army)
statement to Army H.Qrs.? Lucknow Pune
Meerut
4872 CDA Patna

Which PCDA/CDA is responsible to CDA CDA PCDA SC
prepare Job Description Sheets for M and (Army) Secundera Pune
TA/DA sections work? Meerut bad
4873 CDA Patna
Any qualifications required for the arbitrator Parties Arbitratio n Any of the
may be decided by ? concerned Tribunal three
4874 High Court

Which PCDA/CDA is responsible to prepare PCDA (WC) CDA
Job Description Sheets for Pay and IA sections Chandigar (Army)
work? h Meerut PCDA SC
Pune
4875 CDA Patna

the Job Description Sheets of E and Accounts Chandigar (Army)
Sections of Regional h CDA, Meerut PCDA (SC),
CDA office? Patna Pune
4876
Any
Bank&#39
RBI ;s website
Website
4877 Which portal is used to remit eMRO? Online SBI SBI CMP
Which PowerPoint feature allows the Auto Transition Chart
user to create a simple presentation quickly ? Content Wizard Wizard
Wizard
4878 Animation
Section 4(4)
regarding
cost
effective
and
effective
Which provision in RTI Act 2005 enables Section 4(1) Section 4(3) method of
Section 4(2)
public authority to publich more and more (b) regarding disclosure
regarding
information relates them and thus achieve regarding form &
reduced number of applications under the mandator y suomotu manner of
act. disclosure disclosure disclosure
4879
Which punctuation mark is used to Semi
4880 connect two complete sentences that Colon Colon hiphen Comma
Which report shows details of command wise Command code advice Percentag e
expenditure? wise report report GOC -in-C
report report
4881
Consolidat Analysis of
ed All India
compilatio n defence
of All India services
defence receipts and
service charges
Which report shows the current and receipts and Consolidat
progressive figures separately for each charges ed compilatio
controller and under each classification coded n of All India
of CHB ? RDR heads
All India
4882 compilatio n
Which rule of CCS CCA Rules 1965
prescribes the rule regarding suspension of a
Government Servant
4883 10 11 14 16
Which rule of CCS CCA Rules 1965 prescribes
various types of penalties, which can be
imposed on Government
Servants
4884 10 11 14 16
Any recommendation by an administrative Higher
authority for exceptional treatment, outside authority
the rule, should be addressed to ? through
PCDA/CD A PCDA/CD
A
4885 CGDA DGADS
prescribe about employment of family
members with parties having official dealings?
4886 4 3 2 1
Which rule of CCS conduct rules
4887 prescribe about Government 2 3 4 5

prescribe about Government employees -
Acceptance of gifts?
4888 10 11 12 13
prescribe about Government
employees - communication of official
information?
4889 10 11 12 13
critisim of Government?
4890 6 7 8 9
evidence before
committees?
4891 10 9 8 7
raising of funds and
contributions?
4892 10 11 12 13
Which rule of CCS conduct rules prescribe
about Government
employees connection with press ?
4893 6 7 8 9
about Government
employees joining of associations ?
4894 6 5 4 3
prescribe about Government employees
participation in strike ?
4895 4 5 6 7
Any replacement issue of public clothing lost Loss Issue Nominal
by the individual not due Statement Voucher Voucher
to neglect should be supported by
4896 MRO
Which Rule of GFR 2017 mention
4897 about Financial year? Rule 42 Rule 52 Rule 45 Rule 40
Which schedule of the Contract Agreement

reflects the stores supposed to be made
available by Schedule of
MES to contractor free for fixing? Schedule A Schedule B Schedule C
credit
4898
Which section is responsible to prepare and Central
submit the monthly compilation of the Control
abstract of receipts Imprest Ledger Section
and charges in PAO (ORs)? Section Wing
4899 D section
Which section of Main Office will verify the Internal Accounts
Credit Scroll ? Audit Section
Section
4900 T Section M Section
Which section of PAO (ORs) allots unit code in
respect of Army units and formations whose
pay accounts are Administr Disbursem Central
maintained by them? ation ent Control
4901 Imprest
Which section of PAO (ORs) is Ledger Imprest
4902 responsible to upload e-TDS ? Group EDP CC section Section
Which section of PAO conducts Review Admin

4903 concurrent review of IRLAs T Section Section FS Section Section
Which section of PAO coordinates the Administr Central Review All the
activities of Ledger Groups? ation Control Group three
Section
4904
Which section of PAO deals with Imprest Ledger
adjustment of dues in respect of PBORs after Section Group
discharge from Service?
4905 CC section NE section
Which section of PAO is responsible Central Imprest Ledger
for compilation of yearly Interest on AFPP Control Section Group
fund through class II voucher? Section
4906 Fund Cell
No such Both a
4907 Any Reserve is ? Liability Asset rule and b
Which section of PAO is responsible to add Monthly Central

new employee bank details on receipt of Pay System Control
fresh Mandate forms? cell Section Imprest
Ledger wing
Section
4908
ensure drop of IRLAs in all type of FS cases Imprest Admin Central
including Regular and other section section Control
Misc. Cases.? Section
4909 Review
furnish any information/statistics pertaining Monthly Central
to IRLAs which may be required, especially at Pay System Control
times by higher Imprest Cell Section
authorities? Ledger Group
section
4910
prepare Budget Estimates of Non Ledger
Effective heads of accounts to Main Office of Groups
CDA?
4911 NE section CC section Imprest
Which section of PAO is responsible to Imprest Admn. Review
prepare the abstract of receipts and charges? Section Section Group
4912 CC section
Which section of PAO is responsible to receive Central Administr
all MROs/Treasury Receipts (Except Field Control ation section
Imprest) and ensure their Section Review Records
adjustment? Section section
4913
Which section of PAO is responsible to Imprest Admin Central
render quarterly report on Major financial section section Control
and accounting irregularities? Section
4914 Review
Which section of PAO is responsible to take Ledger wing Review Central Imprest
prompt action on communication Section Control Section
of stop/release pay cases of PBORs? Section
4915
Which section of PCDA (O) has to give
confirmation of a vacancy of Officer to PAO
for admitting Acting Allowance to Technical Records Accounts
JCO in his place? Ledger wing Section
Section Section
4916
Which section of PCDA (O) is responsible to Administr SS
furnish its comments on Notes for Orders on ation section coordinati
doubtful cases, Transport on (Audit) Technical
put up by Wings for ruling? ation wing Section
4917
delivered to delivered to
the the
addressee at addressee
his place of at last
Any written communication cannot be delivered to business known
deemed to have been received if it is the
place of
under the Arbitration and addressee business
Conciliation Act? personally
4918 None
Which section of PCDA (O) is Administr Ledger wing Accounts Technical
responsible to render quarterly report on ation Section Section
financial irregularities? section
4919
Field
Cashier
Which section of PCDA (O) issues cheque Group Sub Disbursem Technical
Section Ledger wing
books to Field Cashiers? ent Section Section
4920
Which section of PCDA/CDA deals with
Inspection of various sections and sub offices?
4921 IA OA Accounts O&M

Which section of PCDA/CDA deals with Store Audit Store
Payment and adjustment of the cost of section Contract
manufacture of medals and Section
decorations of Army units? Pay section
4922 M section
Which section of PCDA/CDA deals with Administr
recovery of leave salary and pension ation Section
contributions in respect of persons Accounts
lent to and from DAD? Pay Section
Section
4923 IA cell
Which section of PCDA/CDA is Accounts Audit EDP
4924 responsible for clearance of Suspense Section Section D section Centre
Which section of PCDA/CDA is responsible for Store Audit Store

Post audit of bills in respect of 100% Section Contract
payments made on Section
account of ASC articles and CHT?
4925 M section IA cell

Which section of PCDA/CDA is responsible to
adjust MRO received on account of Hire of
Government Stores Miscellan Transport
transport for amenities purposes? Stores Audit
Contract eous ation
4926
responsible to adjust the cheques All Audit Internal Accounts Administr
received from /issuing cheques to Other Sections Audit Cell Section ation
Ministries? section
4927
Which section of PCDA/CDA is responsible to Stores Miscellan
conduct scrutiny of conservancy service Contract eous
agreements Section Engineerin g section
entered into by Defence Executives? Section
4928 IA cell
AO attached to GE office discharges Technical Legal Financial All the
4929 which of the following duties? Advice Advice Advice three
Which section of PCDA/CDA is responsible to Miscellan Transport Stores Audit

deal with training camp allowance claims of eous ation Section Section
Territorial Army section Accounts
and NCC Officers? Section
4930
Which section of PCDA/CDA is responsible to Office Audit
rendition of monthly statements of Automatio Sections
expenditure to the local n Cell Accounts concerned All the
controlling authorities? Section three
4931
Which section of PCDA/CDA office Administr ORs section
deals with Action on tour notes of Officers? ation
section
4932 O&M cell IA section
Which section of PCDA/CDA office Accounts
deals with action on Tour notes, super review Section AN
reports? Section
4933 IA section O&M Cell
Which section of PCDA/CDA office Administr
deals with procedure concerning direct and ation
indirect taxes? section
4934 IA cell E section O&M Cell
Which section of PCDA/CDA office is Disbursem Administr
responsible for custody and ent ation
disbursement of cash?
4935 Records Accounts
Which section of PCDA/CDA office is Administr
4936 responsible for diary/despatch of Dak? Records ation O&M None
Which section of RBI deals with the govt

account? CAS RBI CAS RBI CAS RBI CAS RBI
Mumbai Chennai New Delhi Nagpur
4937
Accountin g nt
Division, Accountin g
Mumbai Division,
Central Hyderaba
Which section of RBI maintains Proforma Accounts RBI, New
d
Account ? Section, Delhi
Nagpur
4938
Which section of Regional CDA adjusts the Internal Stores Audit
MRO on account of Audit fee in Audit
respect of Cantonment Board?
4939 Admin Pay M
PCDA (R&D)
New Delhi
AO DAD (HAL), Nashik division is under the PCDA (SC) PCDA PCDA (AF)
administrative control of ? Pune Bengaluru Dehrudun
4940
Which section of Regional CDA deals with Stores Stores Audit Internal
annual production accounts of Contract Audit
ASC Bakeries?
4941 Accounts
Which section of Regional CDA deals Stores Stores Miscellan Internal
4942 with Mess Maintenance Allowance Audit Contract eous Audit
Which section of Regional CDA deals Transport Stores Stores Audit Miscellan
with Payment of Sea freight and landing ation Contract eous
stages bills?
4943
responsible to carry out financial review of Stores Audit Stores Internal
manufacturing Contract Audit
establishments of Defence?
4944 O&M
Which section of Regional CDA office Internal Administr
4945 deals with consolidation MFAI report? O&M Audit ation Accounts
deals with Diary and distribution of Administr

confidential letters received in the office? ation
4946 Records RTI Cell O&M Cell

Which section of Regional CDA office deals Stores Audit Stores
with payment to Survey of India section Contract
for supply of Maps to army units? Section
4947 M section R section
Which section of Regional CDA office deals Stores Audit Transport Stores
with Post audit of bills in respect of payments section ation section Contract
made on account of Civil Section
Hired Transport?
4948 M section
Which Section of Regional Internal Pay Accounts
4949 Controllers&office maintains DHR? Admin Audit Section Section
Which Section of Regional Internal Pay
4950 Controllers&office maintains DHR? NULL Admin Audit Section
AO DAD Hindustan Aeronautics Ltd. CDA (R&D) CDA

Hyderabad is under the jurisdiction of Hyderaba Secundera
? d bad PCDA (AF) PCDA
Dehrudan Bengaluru
4951
Which section of Regional PCDA/CDA is
responsible for adjustment of payments in
India on behalf of U.K. Administr
Govt. by the DAD Officers? Store Audit
ation
4952 Accounts IA cell

Which section of Regional PCDA/CDA is Stores Stores Audit IA cell Miscellan
responsible for watching verification of contract section through eous
Credits of high value imported and section LAOs/RAO section
indigenous stores? s
4953
responsible to distribute correction
slips of Manuals and codes?
4954 Records Admin IA O&M
Which section of Regional PCDA/CDA office
deals with Recovery of extra expenditure
incurred by the Defence Services in Store
Store Audit Accounts
connection with aid to civil contract
Section Section
powers? section
4955 E section
Which section of Regional PCDA/CDA office is Administr Disbursem
responsible to arrange for ation ent
printing of forms?
Which section of Regional PCDA/CDA office is
responsible to do pre scrutiny
of Supply orders/Contracts?
4957 IFA cell IA cell O&M cell ORs cell
Which section of Regional PCDA/CDA office is Administr Disbursem All Audit
responsible to prepare ation ent sections
schedule III?
4958 Accounts
Which section of Regional PCDA/CDA Administr
office is responsible to render consolidated ation
AAC report to CGDA?
4959 IA O&M Accounts
Which section of Regional PCDA/CDA office is Administr
responsible to Standardize ation
office Notes of repetitive type?
4960 IA O&M Records
Which section of the Regional CDA Administr All the
deals with Re-organization of office layout for ation three
quicker flow of work?
4961 O&M IA
PCDA (R&D)
New Delhi
AO DAD MOD (Civil) is under the jurisdiction PCDA New PCDA (BR)
of ? Delhi New Delhi
4962 None
Which section of the Regional CDA Administr Internal
deals with work related to Super Review by ation Audit
IDAS Officers?
4963 O&M ORs
office deals with scalar process to AN O&M Section IA/FA All the
assess the requirement of staff on scientific Section Section three
basis?
4964
Section
which
Accounts issued the Audit
Which section recieves the paid cheque ? Section Cheque Section
4965 D Section
Which section will adjust the rejected Audit Accounts
4966 amount in SBI CMP? Section Section D Section IA Section
Which section/wing/sub section/cell is LW SS Co- LW SS Co-

responsible to take action on IRLA Not ordination ordination
Generated Report? (Admin) Technical Records (Org &
Section Section Audit)
4967
Which section/wing/sub section/cell of PCDA SS
(O) deals with allotment of new CDA Account coordinati
Number to Army Record EDP on group
Officer? Ledger wing
Section centre
4968
Which sesction of Regional CDA office deals O&M Section All the
with approval of Local Audit AN IA/FA three
Programme of LAOs? Section Section
4969
Public Committe e
Accounts on Public
Which standing committee of the parliament Committe e Undertaki
Estimates
will examine the Audited Accounts of the ngs Committe e All of these
Govt. of India?
4970
Which statement is true as far as Should not Should have
maintenance of Record rooms are be damp air circulation
concerned? Both A and None of the
B above
4971
written communication is concerned? A is true A is false and Both A and Both A and
A. It assists in proper delegation of and B is B is true B are true B are false
responsibilities. B. It is more precise and false
explicit
4972
section of CDA deals with adjustment of
debits on account of postage and air mail fee
on the bags Miscellan Transport Stores
dispatched by Defence HQrs? eous ation Contract
4973 Records
4974 Records
AO GE (Factory) Avadi falls under the Controller of
jurisdiction of which of the following Factory,
Controllers? CDA, Avadi PC of A,
Chennai Kolkata
4975 Both b, c
Prefix can
be any two
digits other
than 01 Prefix can be
any two
digits
Prefix can Prefix can
4976 Which statement is true for RDR code head? be only 00 be only 01
which statement of annual financial
statement (budget) consists of consolidated
picture of reciepts (revenue) and statement
disbursements statement I statement IA statemnet II
III
(expenses) of government of india?
4977
which statement of annual financial statement I statement IA statemnet II statement
statement (budget) consists of expense on III
public account?
4978
statement (budget) consists of expenses on statement I statement IA statemnet II statement
contingency fund of india III
?
4979
which statement of annual financial
statement (budget) consists of things that
would be charged to consolidated
fund of india? statement I statement IA statemnet II statement
III
4980
Which system is designed with a view to Economic
achieve economy in collection/delivery of Transport
stores from/to units between each other? ation Carter Barter Vehicle
system Patterson
system pooling
system
4981
Subject and From and To Letter
reference address number and
Which two fields in a letter is important for date None of the
future reference? above
4982
Which type of communication is used where Oral Written Verbal Non- verbal
record maintenance is required? Communi Communi communic communic
cation cation ation ation
4983
Which type of Contract is concluded for Lump sum Item Rate Term Contract for
construction of Swimming Pool? Contract Contract Contract Piece
Work
4984
Which type of contract is concluded for large
scale renewal of flooring work to be carried
out, but exact Lump sum Term % Rate Item Rate
quantities are not known? Contract Contract Contract Contract
4985
PCDA (R&D) PCDA (R&D) CDA
Hyderaba New Delhi Secundera
AO GE (R&D) Hyderabad is under the d bad
B through A
administrative jurisdiction of
4986
Rate
Contract for
supply of
Materials or
Furniture
Which type of Contract is concluded for % Rate Item Rate Term
Manufacture of furniture for a Civilian Office? Contract Contract Contract
4987
for Repairs to Roads in unit lines when Percentag Item Rate Term Contract
exact volume of work cannot be assessed? e Rate Contract Contract for Piece
Contract Work
4988
Which type of Leave(s) can be None of
4989 encashed during LTC? EL HPL CL these
Which type of Office communication is used Office Note
for correspondence between D.O.
senior IDAS officers? Letter
4990 Circular U.O. Note
Which type of vouchers are linked from Issue Receipt Local Both A and
'Ledger to vouchers'? vouchers vouchers purchase B
vouchers
4991
Which type of vouchers are linked from Issue Receipt Local Both A and
'Ledger to vouchers'? vouchers vouchers purchase B
vouchers
4992
Which type of written communication Memoran
4993 can be used to reach a large group? dum DO letter Circular Letter
Line graphs Bar charts,

and pie line graphs
charts only and pie
charts Bar charts
and line
graphs only
Only line
4994 Which types of charts can excel produce ? graphs
First person Second Third None of the
person person above
4995 Which voice is used in DO letter?

Which voice is used in formal academic None of the
writing? above

PCDA (R & PCDA (R&D) JCDA (R&D)
D) New Delhi Hyderaba Pune
AO GE (R&D) Pashan Pune is under the PCDA (SC) d
administrative control of Pune
4997
Which wing was set up in 2002 to look after Capital
the whole gamut of processing new capital Procurem
acqusition proposals for Procurem ent wing Acquisitio n Acquiring
defence services? ent Wing Wing wing
4998
I am writing
this DO in
On connectio n
This office is
verificatio n with
not in
it is seen
receipt of
that
Whichamong the following sentence can be None of the
4999 the beginning of a DO letter ? above
Whih of the following is a personal
5000 account? Capital Drawings Both None
While accounting POL stocks, temperature of
? F is treated as
Standard Temperature?
5001 100 85 98 27
While Adjusting MRO, PAO functions
5002 as section? Audit Accounts Both None
Part II Returns to
orders to Part II orders
While audit of ration returns, details of returns but but not vice
personnel on leave, admission to Hospitals, not vice versa As decided
transfer/attachment to other units etc. will be versa by LAO
verified from?
5003 None
Supportin g
document s
for changes
in entitleme
nts/recov
eries
While auditing pay bill, audit office verifies
which of the following documents?
5004 Last Pay bill Both None

IRLA to Voucher to
Voucher but IRLA but not
While auditing recovery of Hospital Stoppage not vice vice versa
IRLA to Voucher to
Rolls of an Army Officer, audit is done from versa
Voucher IRLA
to
5005
While auditing the cash book in a Cantonment Counterfo
Board, LAO should verify ils of
with the payments made by the cheques counterfoi
Cantonment Board? and ls of Receipts
vouchers
5006 Both None
While auditing/passing pay bills of civilian
employees, AAO should check classification
under Service Head for
every item exceeding Rs. ?
5007 50000 10000 5000 500

An advisor, A Accountan
Administr paymaster t, primary
ator and , record auditor and
Accountan keeper and Financial Friend,
AO/AAO MES attached to MES Engineer office t auditor Assistant Philosoph
perform functions as
er and
?
Guide
5008
of Cantonment Board, ALAO will be Senior Junior
treated as for the purpose of calculation? Auditor Auditor
5009 LAO AAO

While calculating repaying capacity for the
purpose of HBA, In cases of employee retiring
after 20 years,
of Basic Pay is considered?
5010 0.3 One-third 0.4 0.5

Out of (a)
and (b),
While calculating the amount admissible for Actual Bill
The Entitled whichever None of
conveyance of Personal Effects, the tax/GST is amount is less.
amount these
calculated on
5011
While carrying out audit of cash book in
Cantonment Board, LAO verifies the payment
side of cash book with
counterfoils of ?
5012 Receipts Cheques Both None

While carrying out audit of cash book, RAO Public Fund Cash All the
will verrify entries related to Assignme three
transactions? nt
5013 Imprest
Counterfo il Part II order
of warrant to
While carrying out audit of railway warrants, to Part II
a but not vice Counterfo il c but not
audit is done from to order versa vice versa
?
5014
While carrying out Audt of Air Frieght claim, it
will be ensured that the air passage warrant
has been properly Air
prepared by the ? QMG&#3
Transport
9;s Branch
Company

While carrying out scrutiny of the credentials
of the firms at the time of Registration, which
of the following Financial market business
aspects need noit be considered? Status standing ethics
5016 None
From From IRLA to
to IRLAs not not vice
While carrying out Test Check of IRLAs, credit vice versa
entries should be verified versa
?
5017 Both None

While computation of broken periods for Period
payment with reference to number of days in decided by
the year, is taken as the basis? Calendar Financial Academic PCDA/CD
year year year A
5018
AON for capital procurement would lapse for
all cases where the RFP for approved quantity
is not issued within 18
from accord of AON months
5019 6 months One year 2 years

While crediting EL at the beginning of half
year, EL will be reduced by of EOL availed
during previous half year
by the employee?
5020 1/15th 1/12th 1/10th 1/18th

based on assicuation with the product, costs
are divided into how many
types?
5021 2 3 4 5
based on Changes in Activity or
volume, costs are divided into how many
types?
5022 2 3 4 5
While doing classification of costs
based on traceability, costs are divided into
how many types?
5023 2 3 4 5
While doing elementwise classification of
costs, how many broad elements
are taken into account?
5024 2 3 4 5
Distance Mandate and Budget
from the Man power handled by
office of of the unit the unit
While fixing No. Man days required for Local LAO to the conerned concerned
Audit of a particular unit, which of the unit
following points need not be considered by concerned
PCDA/CDA?
5025 None
While fixing the pay on promotion, once Same pay Next higher
increment is given in the same pay level into stage in the stage in the
the next stage and fixing the pay in the promotio promotio
promotion post pay level, if it happens that n pay level n pay level
the same stage is avaiable in the promotion
Depends on
pay level
then pay will be fixed in ? case to case
5026 None
structure, if the amount rounded off to next stage below Level in
rupee after multiplying with the + difference which the
multiplification factor for pay fixation, as special same stage
happens to be appearing the stage available pay available
in the pay level, the pay will be fixed at the
next higher
in the pay Same stage
level? cell
5027
While framing a charge sheet it should
5028 be ensured that the charges are not Petty Flimsy Both None
While on tour, if two or more officers use Equal share Admissibl e

same taxi, reimbursement is given to only
at Rates? one
5029 As shared A or B
DAD RRs by selection from AAOs with years
regular Service in the
grade?
5030 5 4 3 2
While on Tour, in case employee travels by Not
foot for the purpose of duty admissible
Rs. is admissible per KM?
5031 5 8 12
While preparing AEs, % will be
5032 provided in Estimates for 10 5 4 3
While preparing Budget Estimates in respect

of progressive salaries, the rate of pay which
will be due on the 1st
of the year to which the 1st January
Septembe r
budget relates should be adopted
Category Category Category Deprartm
wise and wise and wise and ental
While preparing Pay Bill by AN Pay section of then then as per then as per Account No.
CDA office, names in the pay bills are alphabetic DOB Seniority wise
arranged ? ally
5034
While preparing Pension Budget, DR is Gross Commute
Net Pension d portion of
calculated on ? Pension
pension
5035 None
While recording in Cash Book, if a transaction
affects both cash and
bank, it it called as entry?
5036 Mutual Contra Mixed Proper
While responding to a DIDS, a Minus Charge Plus Receipt Minus Plus Charge Minus
should always be responded Receipt Charge
using ---
5037
While responding to a DIDS, a Plus Plus Minus Plus Minus
5038 Charge should always be responded Receipt Receipt Charge Charge
While Reviewing the subsistence allowance, Non

which of the following certificate from the Employme
employee under nt Dependen All the
suspension is taken? ts three
5039 Life
Audit Audit Officer Accunts Purely Audit
Officer and and Accounts Officer and Officer only
While Scrutinising the Loss Statements Financial Officer Financial
PCDA/CDA will examine the cases in the Advisor Advisor
capacity of ?
5040
APAR graded with a score of 7.9 is
5041 given a score of ? 8 7 7.5 6
While taking a decision on whether to Make a Fixed Cost

product or Buy, decision to Make can be and variable
taken when is Cost
found to be recovered? Variable Cost Overhead s
5042 Fixed Cost

Who accepts fund from Nodal office under B) Trustee D) None of
NPS? bank these
5043 A) PFRDA C) NSDL

Who acts as Financial Advisor to DGOF? Controller PC of A
of IFA Kolkata
Factories concerned
5044 FADS
Who allots Defence Accounting Circle
5045 Numbers to PCsDA/CsDA offices? CGA RBI, CAS CGDA C&AG
CDA of the
PAO with
which
Imprest
Holder is
most
Nearest concerned CDA of
Regional nearest
CDA PAO
Who allots Imprest Account Number to Field All the

5046 Imprest Holder? three
Who among the following (Receiving the Liberalize d
specific Pension) are not exempted from ECHS family
contribution? War Injury Pension Invalid
Pension Pension
5047 None
exempted under the purview of definition of Chairman of Members of
Public Servant as per CAT CAT
Indian Penal Code?
5048 Both None
Who among the following are not authorized Civilians Civilians
to be paid out of Field Imprest? working in working in
Field Peace Army
Stations Officers
5049 PBORs
Who among the following are not covered Daughter of
under the definition of FAMILY (Assume that age 28 yrs
all are Son of age 24 Step
dependent on the Govt. employee)? Step Father
yrs Mother
5050
Who among the following are the users of Service All the
Analysis of All India Defence DFA H.Qrs. three
Services Receipts & Charges Budget
5051 CGDA
Outstandi None of
5052 APAR grading 8-10 is treated as Very Good ng Good these
Who among the following arranges money to

Field Cashiers? PCDA New PCDA (NC) CDA IDS PCDA (O)
Delhi Jammu New Delhi Pune
5053
Who among the following can approve
disposal of asset (under powers of GE) when
offer in auction is less than 20%
of Minimum Reserve Price? PCDA/CD A
5054 CWE CE None

Who among the following can All the
5055 negotiate an instrument? Maker Drawer Payee three
Who among the following can place a Appointin g Disciplinar y
Government servant under suspension? Authority Authority
5056 a or b None
Who among the following can reside in the
Government Accommodation allotted to an
employee in addition to his family members?
1. Friends 2. Only 2
Relatives 3. Immediate Relations and 3
5057 All 1,2,3 Only 3 None

Sub Offices
of PCDA/CD
Who among the following cannot be a paying A Cash
Imprest
authority for third party bills in respect of Assignme nt
Holders
procurement of stores? Holders
5058 None
Private
Registered
Medical
Central State Practioner s
nt Doctors Doctors
Who among the following cannot be
5059 appointed as AMA? None
Officer who
initiated
Who among the following cannot be Charge
IDAS Retired Sheet
appointed as Inquiry Officer in disciplinary
Officer Officer
proceedings?
5060 SAO/AO
Who among the following cannot Contracto
5061 examine Contractor Ledger GE r None Both
Who among the following cannot exercise the Central Independ

powers of reappropriation in respect of Army Controllin g ent Area
Budget? Authoritie Command Headquart IFAs
s Headquart ers (Comman d)
ers
5062
APAR has to be finally taken on record by 31st August 30th 31st 30th
? Septembe October November
r
5063
person person
appointed transferre d
to a post for from another
the first post on or
time in after the 1st
Governme day of
Who among the following cannot have option nt service January,
to exercise for pay fixation under 7th CPC and 2016
his/her pay will be fixed under 7th CPC only?
5064 Both None

Who among the following conducts audit of PCDA/CD A
sanctions and orders issued
by Government of India
5065 CGDA LAO/RAO None
Who among the following conducts post PCDA/CD A All the
payment technical check of final three
bills of works done by MES?
5066 CWE STE
Who among the following Controllers do not All the
have LAO as a sub office or three
section working under him?
5067 PCDA (O) CDA (IDS) CDA (CSD)
Productio n
wing of
Departme
nt of
Defence
Productio n
Ordnance
Who among the following controls the chain and
Supplies Factory
of Ordnance Factories in the country? Board
PC of A All the
5068 Kolkata three
Who among the following deals with All the
payments relating to procurements done by CGDA PCDA New PCDA (BR) three
Army Purchase Organization? Office Delhi Delhi
5069
Who among the following does not have
powers to sign Transfer Entries Punching
Medium for rectificatiion of
incorrect adjustments?
5070 ACDA AO AAO None

Who among the following employees cannot Those Whose
be considered for exemption from transfer as Having Children are
per the DAD Transfer policy? medical studying Subject
reasons in Class X Experts
5071 None
Serving Pensioner s
employee s who opted
who are not for CGHS at
in a position the time of
to make retiremen
payment Serving t
to hospital Employee s -
CS (MA)
Beneficiari
es
Who among the following get treatment on

cash less basis and their bills are paid by CGHS All
5072 Authorities? Pensioner s
Government servants of pay level is eligible to All the
travel by Air in Economy three
class on Temporary Duty?
5073 4 5 6
APAR in respect of Group C staff is not 30th
required if retiring on or before Septembe r
of the year.
5074 30th June 31st July None
Who among the following has a separate All the
Proforma account in the CDA (Trg.) IFA (SC) PCDA (O) three
books of RBI, CAS Nagpur? Pune Pune Pune
5075
Who among the following has no reservation Scheduled Scheduled Other
in promotions? Castes Tribes Backward
Castes
5076 None
Who among the following has the power to Central
dispense with detailed audit of accounts and Governme
limit the checks when nt
circumstances so warrant?
5077 C&AG Both None

Who among the following have the powers to
exercise the powers of Civil Court under RTI
Act? Appellate All the
Authority three
5078 CPIO CIC

Who among the following is a JAG All the
5079 officer? ACDA DCDA Jt. CDA three
Remount Represent
and ative of DEO
Who among the following is authorized to purchasin g in Cantonme
sign MRO? agent nt
5080 Both None

Who among the following is called as
5081 Secondary User in GeM portal? Consignee PAO Both None
Who among the following is called JCO Lance All the

5082 in Indian Army? Havaldar Subdedar Naik three
A person Member of
Member of
below Legislative
poverty line Parliamen t Assembly
Who among the following is exempted from All the
5083 payment of fee under RTI Act? three
Who among the following is ex-officio Vice Prime Chief Justice
chairman of council of states? President Minister of
India
5084 President
section of CDA deals with audit of charges
relating to acquisition & disposal of land &
buildings by Military Miscellan Administr Store
Land and Cantonments Dept? Engineerin g Contract
eous ation
5085
Land and Cantonments Dept? Engineerin g Contract
eous ation
5086
APAR of a resigned Government servant may his original
be destroyed after from the date of date of
resignation (i.e. the superannu
date of casualty)? ation
5087 1 year 2 years 5 years

Defence Commerc
Who among the following is hosting GeM Ministry of e Ministry of
Portal? Finance HRD
5088
Chairman of
Chiefs of
Staff
Who among the following is in complete Chief of Ministry Committe
command of the Army? Army Staff of Defence e
5089 None
PCDA (R&D)
New Delhi
Who among the following is known as PCDA PCDA New PCDA (BR) All the
Travel? Delhi New Delhi three
5090
Who among the following is not a AHSP? Ordnance
Factories
5091 DGQA Both None

Who among the following is not a Gazetted Hindi Officer Senior
Officer? Personal
Asst.
5092 AAO None
Who among the following is not a member in Administr Judicial Civilian
Administrive Tribunal? ative Member Member
Member
5093 None
President of
Institute of
Chartered
Accountan
ts of India
President of
Institute of
Cost
Accountan
ts of India
Who among the following is not a member of

5094 GASAB? CGDA None
Who among the following is not a part of Station Local Audit Regional
Internal Audit mechanism/set up Auditor Officer Audit
under DAD? Officer
5095 None
DFAs
(Budget) in
Departme
Who among the following is not a user of All nts of MOD Budget
Armed
India Defence Services Receipts and Charges Section of
Forces H.Qrs. CGDA
generated in compilation system?
Regional
5096 PCsDA
of compilation report Analysis of All Services
India Defence Services Receipts and Charges? DFA H.Qrs
(Budget)
5097 CGDA None
APAR of a Retired employee may be
destroyed after a period of
from date of retirement
5098 One year Two years 5 years 10 years
Who among the following is not
5099 authorized to sign punching medium G.O SAO/AO AAO None
Administr
ator as
defined in
Article 239
of the
Who among the following is not defined as Constituti
Competent Authority under RTI Act on
definitions?
5100 President Governor None

eligible for addition of 5 years weightage for Army
calculation of Death Officer
Gratuity?
5101 PBOR None Both
Head of the
Departme
Who among the following is not empowered Departme nt CGHS
to appoint AMA? nt Doctor
5102 None
Who among the following is not supposed to Serving Unit having Unit not
deposit Government dues in cash while personnel Public Fund having
depositing through MRO? of Defence Account Public
Account
5103 None
Who among the following is responsible for
all matters connected with the
implementation and PCDA New CDA (PD) CDA (CSD) All the
monitoring of New Banking Scheme Delhi Meerut Mumbai three
5104
Who among the following is CDA Both (b) and
responsible for maintaining Indian Military (Funds) PCDA (P) CDA (PD) (c)
Services Family Pension Fund? Meerut Allahabad Meerut
5105
Who among the following is Designate d Command
responsible for maintenance of Accounts in a Officer ing Officer
unit?
5106 Cashier LAO
monitoring the expenditure against budget
allocation PCDA (P) CDA (PD)
for the Defence Pension? Allahabad Meerut
5107 Both None

Who among the following is responsible for PCDA
payment of bills in respect of procurement of (Navy)
stores from PCDA New Mumbai CDA (AF) All the
UK and West Europe? Delhi New Delhi three
5108
APARs graded below 4 will be given a
5109 score of ? 1 2 3 0
Who among the following is responsible for PCDA/CD A

safe custody of original
CAs concluded by MES?
5110 GE AO GE RAO/LAO
responsible for securing that expenditure
shall not proceed at a rate unwarranted by
sanctioned
Estimates?
5111 MOD MOD (Fin) Both None

responsible for the custody of MES Inspection Surveyor
House and accounting of its Assistant
receipts?
5112 AGE BSO AO GE
Who among the following is responsible for None. It is
the monthly reconciliation of the figures given the
in the accounts maintained by the Head of responsibi
the Department with those appearing in the ilty of Audit
Accounts Officers Head of the Accounts authoritie
books? Departme s
nt Officer
5113 Both
responsible for the sufficiency and
moderation of the Defence Service Estimates?

Work relating to London Accounts Current?
PCDA New PCDA (AF) PCDA (BR)
Delhi Dehrudun New Delhi
5115 CGDA
Defence
Research &
Developm
Who among the following is responsible to ent Defence Chiefs of
coordinate general direction of policy for Council Ministers Staff
Scientific Research relating to Defence? Committe e Committe e
All the
5116 three
Who among the following is CDA CDA
responsible to maintain Indian Military CDA (PD) (Army) (Funds) DPDO
Widows and Orphans Fund? Meerut Meerut Meerut concerned
5117
Who among the following is supposed to
endorse on the Draft Paras file prepared by
DGADS, concurred by Defence
DAD and referred to him? PCDA/CD A
Secretary
5118 FADS CGDA

Leader of
the
Who among the following is the chair person Prime Minister of Oppositio n
of committee constituted for in Lok
Minister I&B
the purpose of selecting CIC? Sabha
5119 President
APARs graded between 4 and short of
5120 6 will be rated as ? Poor Average Good Bad
Quarter Command
Master er Works
Who among the following is the head of General Chief Engineer
Military Engineer Services? Engineer
5121 E in C
Who among the following is the Head of Defence Defence FADS/Secr All the
Ministry of Defence? Secretary Minister etary three
(Def/Fin)
5122
Who among the following is the General C of A
5123 incharge of Ordnance Factory? Manager (Fy.) Both None
Who among the following is the

5124 Officer i/c for MES division CE CWE GE AGE
Who among the following is to ensure

that suitable accounts are maintained by
Defence Services?
5125 CGA MOD (Fin) C&AG None
Authority
administe
ring the
Who among the following is ultimately Authority appropriat
responsible for keeping expenditure who allotted ion
within the appropriation? the funds
All the
5126 DAD three
Who among the following makes Payment Regional CDA Regional Regional
and adjustment of the cost of manufacture of M CDA CDA Pay
medals and PCDA (O) section Stores Section
decorations to Army Officers Pune section
5127
Who among the following NCC A) Lady B) Gents C) Both of D) None
5128 officials are not coming under NPS Insructor Instrucor these of these
Who among the following officers is a

Junior Administrative Grade Officer in DAD?
5129 Addl. CDA Jt. CDA DCDA ACDA

Who among the following officers is
authorized by regulations to waive
Departmental charges in the case of
Deposit works by MES?
5130 GE CWE CE None

APARs graded between 4 and short of 6 will Any of the
be rated as `good' and given a three
score of
5131 4 6 5
draw cheques on civil treasury or banks to Defence Station
meet the requirements of Defence Services Estate H.Qrs. ECHS
without cash DAD Officers
assignment? GEs of MES
officers
5132
Who among the following shall be ineligible Chairman of Chairman of Chairman of All the
for further employment CAT State Joint AT three
under the Government of India ? AT
5133
Units having Any person
public Fund paying
Account money to
Governme nt
Who among the following should not pay
cash along with MRO into Government
Treasury/Bank?
5134 Both None

exofficio member in the Local Committee Social
constituted under Sexual Harassment of Welfare
women at work place District Officer Judge of a All the
act? Officer Civil Court three
5135
Senior most Member
officer having been
among the the longest
chiefs in the
Eldest committe
Who among the following will be the Officer e As decided
chairman of Chiefs of Staff Committee? among the by MOD
chiefs
5136
who is
employed
to do the
household
work on
Who among the following woman does not part time
get covered under the definition of Domestic basis
worker as per Sexual Harassment at work
place Act?
Family
5137 member Both None
A) B)
Gazetted Commissi
officers/n oned and
on gazetted non-
officers commisio
appointed ned Service
on or after officers
1.01.2004 appointed on
or after
1.01.2004
Who among the followings are covered under C) None of D) None of

5138 NPS 2004? these these
Govt. servant
whose
spouses are
employed in
Railways.
Govt.
servant
under
suspensio
n
Who among the followings are not entitled to

avail LTC as per CCs (LTC) Both (A) & None of
5139 Rules 1988? (B) these
Prime Chief Justice Cabinet
Minister of Secretary
India
5140 Who appoints C&AG of India President
The
immediat e
superior
Authority of
charged
Disciplinar y Head of the official.
Departme All of these
Authority nt
5141 Who appoints IO & PO?

Appeal against the decision in the case of
sexual harassment complaint
should be preferred within days?
5142 30 45 60 90
Area and
Sub area CGDA and
command
command
controller
er
PCDA and
5143 Who are the users of GOC-in-C report? CDA AHQ
Who audits the sanctions issued by PCDA/CD A
authorities lower than Government of India?
5144 FADS CGDA LAO

pre audit of a claim which actually required to
be preaudited before payment to avoid delay
in urgent
cases? PCDA/CD A
5145 GOC-in-C CGDA GOC

pre audit of a claim which requires pre audit, PCDA/CD A
to avoid delay in an urgent
case?
5146 GOC in C CGDA GOI
Who can be appointed as a Defence A Govt. Legal Retired All of these
Assistant? servant. Practition Govt.
er Servant
5147
AAO
senior to
the Charged
Who can be appointed as Inquiry Officer IDAS official
when the Charged Official is AAO? Officer Either a or b
5148 SAO/AO
Who can conclude a contract beyond 3 years PCDA/CD A Any of the
duration? three
5149 GOI MOD

E in C with CE with
the concurren
concurren ce ce of
of Financial PCDA/CD A
Authoritie
Who can reduce or remit departmental s
charges on a deposit work costing Rs. 2000/-
5150 E in C CE
Who carries out the audit of PCDA/CD
5151 Construction Accounts among the A RAO/LAO Both None
Who certifies the vegetables produced from ASC
unit gardens conform to ASC specification Supply
before issuing for OC of the Depot
consumption? unit
5152 GOC in C PCDA

Appeal is not allowed in which of the Suspensio n Withholdi
following cases? ng of
Pension
5153 Penalty None
Who conductes the post audit of Station Military None of
5154 accounts of ECHS Poly clinic? HQrs Hospital LAO these
Who conducts audit of Field Imprest Regional

Accounts rendered by Field Imprest Holders? CsDA/PCs DA

Who conducts audit of sanctions All the
5156 issued by Government of India? CGDA DGADS CGA three
Who conducts of Audit of Cantonment

5157 Boards Accounts? DGADS DAD Both None
Chiefs of Secretary
Army/AF/ (Def/Fin)/
Who countersignes the Audit Certificate Defence Navy FADS All the
submitted by CGDA ? Secretary three
5158
Who deals with all matters relating to audit,
payment, accounting and Financial Advice to
Southern Air Command Trivendrum? DCDA (DAD)
PCDA (AF) CDA (AF) Jt. CDA (AF) HAL
Dehrudun New Delhi Nagpur
Bengaluru
5159
Who deals with payment of bills for CDA
procurement of stores of United (Army) PCDA (CC) PCDA New CGDA
Kingdom? Meerut Lucknow Delhi office
5160
Who deals with the payment and audit of pay
bills of officers and establishment of Assistant
Directorate of Technical Development PCDA (R&D) PC of A
(Inspection New Delhi Kolkata
and quality control) at Kolkata?
5161 CDA Patna None

representative of the Ministry of Defence in Defence
the field of Defence Secretary
expenditure?
5162 FADS CGDA None
Who functions as the Principal Accounting
Officer for CSD? CDA (CSD) PCDA (SC) PCDA,
Mumbai Pune New Delhi
5163 CGDA
Appointment held by an individual, whose Magisteria l Super
duties are not of an executive character, but Appointm numerary
employed as a member of Estt. is ent Ministerial Extra Establish
Appointm Appointm ment
ent ent
5164
LAO Station Audit Charted Cantonme
concerned Board Accountan nt Board
t
5165 Who inspects Cash Book of the Unit?
Adjutant Chief of Chief of All the
General Logistics Materials three
5166 Who is a PSO in Army H.Qrs.?

Remount and Rep. of DEO
purchasin in Cantt
g agent All the
AAO in DAD three
5167 Who is authorized to sign MRO?

alteration in DOB of Non gazetted employees PCDA/CD A Jt. CGDA Addl. CGDA
of DAD when it is in order (AN)
otherwise?
5168 CGDA
Married
daughters
who have
been
divorced
from their
Dependen t husband.
unmarried
children
Who is covered under definition of family for

5169 LTC? Spouse All of these.
Who is highest authority in the Chief Standing All the
5170 Administrative Tribunal? Justice Chairman Counsel three
Who is maintaining the IRLAs in Regional

respect of non gazetted civilians in CDA PCDA New PCDA(NC)
operational areas: Delhi Jammu
5171 PAOs
Chief of
Integrated
Defence Master Quarter
Adjutant
Staff General of Master
General
Ordnance General
5172 Who is not a PSO in Army?

Chief of Flag Officer
Materials commandi
Vice Chief Naval Asst. Chief ng in chief
of Naval Dockyard of Naval
Staff Staff
5173 Who is not a PSO in Indian Navy?

Who is responsible for all matters connected
with investigation, settlement and follow up
action on CDA (PD) PCDA (P) Both (a) and
complaints from pensioners? Meerut Allahabad (b)
5174 CGDA
Quarter Master Military

Appointment of a Field Cashier is done by Adjutant Master General of Secretary
branch of Army Head Quarters? General
General Ordnance Branch
5175
cost data of final bills of orders on cost plus PCDA
basis placed on M/s Garden Reach Ship- (Navy)
builders and Engineers PC of A Mumbai
Ltd.,Kolkata? Kolkata
5176 CDA Patna None

Central
Record
Who is responsible for custody of all original Office, Delhi All the
cash vouchers, receipts and contract Cantt three
documents of MES?
5177 GEs DAD
Director
General of
Who is responsible for Inspection of the All the
Aeronauti
Defence Aircrafts? three
cal Quality
Assurance
PCDA (AF)
5178 Dehradun Air H.Qrs
Who is responsible for maintaining technically Comptroll
sound accounting system in the er and
departmentalised accounts office? Auditor Controller Finance
General General of
secretary
Accounts
5179 FADS/ SDF

Who is responsible for maintenance and Red Cross
upkeep of furniture supplied as free gifts by authoritie
Red Cross to Military s All the
Hospital? three
5180 MH itself MES

Appropriation Accounts of Defence Services Secretary
and its submission to Comptroller and Auditor Defence(F
General of Defence inance)
India ? Secretary
5181 CGDA CGA

Who is responsible for preparation of the
portion of the Combined Finance and
Revenue Accounts pertaining to All the
Defence Services? three
5182 DGADS CGDA C&AG

Who is responsible for safe custody of LPC Wing officer Wing officer Wing officer
seal and Payment Authority Seal in PCDA (O) (Ledger (EDP) (AN)
office? Wing officer wings)
(D)
5183
Who is responsible for signing the
Appropriation Accounts of Defence Services
and its submission to C&AG of India? Secretary
Defence
Defence
Secretary
(Finance)
5184 CGDA CGA

Comptroll
er and
Auditor Controller
Who is responsible for statutory audit of Finance
General General of
accounts? secretary
Accounts
5185 FADS/SDF
Partly by DR
and Partly by
Direct Promotio
Appointment of Hindi Officer in DAD is done
Recruitme n Promotio n Deputatio n
by ?
nt (DR)
5186
Who is responsible for the preparation of the
Defence Services?
5187 FADS C&AG CGA None
Who is responsible for the procurement and ASC AOC ARC None of
supply of Ration to Supply Supply Depot Supply these
the Units? Depot Depot
5188
Who is responsible for watching that the exp Executive
does not exceeds the allotment Authoritie s
PCDA/CD A
5189 MoD GOC-In-C

Who is responsible to carry out repairs to EME
refrigeration equipment issued to Workshop s
entitled units against their P.E.T?
5190 MES Both None
correctness of expenditure entries in All the
Construction Accounts against original BSO of GE three
vouchers? office
5191 LAO/RAO AO GE
LAO of the Nearest
Field Supply DAD
Who is responsible to conduct local audit of Nearest Depot Officer
units in Field Area LAO
5192 LAO (AF)

Who is responsible to for the custody of all MES Defence E in C
original cash vouchers, receipts and Contract officers Accounts branch IHQ
Documents of MES? concerned Departme MOD All the
nt three
5193
Who is responsible to initiate claim on Embarkati on Iron & Steel
account of shortlandings in r/o Steel Imports Command Controller
control indents through port of Kolkata? Consignee ant , Kolkata PC of A
unit Kolkata
5194
Who is responsible to maintain Indian Controller s CDA
Ordnance Factories Workmen's of Accounts (Funds)
Provident Fund Accounts other than (Fys.) Meerut
those maintained by PC of A
5195 Both None

Who is responsible to prepare Sub All the
5196 Construction Accounts in a GE office? AO Division Cashier three
cheque in favour of the Post Master for the

total amount of family allotment money
order, final settlement (pay), money orders,
final settlement (fund) money orders to the Central Administr
Record Office? Control ation
Section section
Imprest
5197 section Fund Cell
Section section
Imprest
Dept. of
Official
Language,
Ministry of
Home Affairs
Appointment to the post of Hindi Officer for
DAD is done by
5199 UPSC DAD None

Who is responsible to record the Drawing Paying
classification code head of account on the bill Officer Authority
supposed to be paid?
5200 Both None
Who is the accepting officer for APAR of AAO Addl. CDA/Jt. Jt. CGDA
(with grade pay of Rs. 5400/- on MACP) CDA (AN)
working in a PCDA/CDA Group H.Qrs.
office? PCDA/CD A office
Officer
5201
Who is the appointing authority for PCDA/CD
5202 Senior Auditors in DAD? GOI CGDA A FADS
Who is the authority playing a

5203 fiduciary role in a Federal Financial CGDA CGA FADS C&AG
All All
Nationaliz scheduled
ed banks banks
5204 Who is the banker to Government? RBI SBI

Reserve State Bank of Govt
Bank of India treasuries
India
5205 Who is the banker to the govt? Post office
Person
Appointed
Union by
Prime Cabinet
Who is the chair person of GST Council? Finance President
Minister Secretary
Minister
5206
Who is the chairman of GASAB i.e. C& AG of CGA of India Deputy
Government Accounting Standards India C&AG of
Advisory Board? India
5207 CGDA
Who is the Chairman of Ordnace Factory PC of A Defence Defence
Board? Kolkata Secretary Minister
5208 DGOF
Who is the chairman of the committee to Chairman/ Secretary Additional
consider the promotion to the Non Functional Member of (Def/Fin) Secretary,
Selection Grade of the UPSC /FADS MOD
Junior Administrative Grade?
5209 CGDA
Appointments of COAS/Lt Generals of AFMS
and DGAFMS are
Appointments?
5210 Merit Fixed Tenure Special
Who is the Chairman of the Deputy
Government Accounting Standards Advisory C&AG
Board (GASAB)
5211 CGA CGDA C&AG
Who is the chairperson for Government C&AG of Finance
Accounting Standards India Dy. C&AG Secretary
Advisory Board (GASAB)? of India
5212 CGA
Who is the Chief Accounting Authority for all Secretary
transactions of Canteen Stores Department Defence(F
(CSD)? Defence inance)
Secretary
5213 CGDA CDA(CSD)

FADS/Secr
etary
Who is the Chief Accounting Authority in Defence Defence (Def/Fin.)
Ministry of Defence Minister Secretary
5214 CGDA
Who is the Chief Accounting Authority in Defence
MOD? Secretary
5215 PCDA CGDA FADS
General of er and
Defence Auditor
accounts General
Who is the chief accounting authority of Defence
5216 Ministry of Defence ? FADS/SDF secretary
Secretary
Who is the Chief Accounting Officer for Defence None of
Defence
Defence Services ? Secretary these
(Finance)
5217 CGDA
Who is the Chief Accounting Officer for the Defence
Defence Services? Secretary
5218 PCDA CGDA FADS

Who is the Chief Accounting Officer in MOD Defence Defence FADS/Secr
Minister Secretary etary
(Def/Fin)
5219 CGDA
Who is the Competent Authority defined Minister of
under RTI Act in the case of Lok Sabha? Parliamen
t Affairs Prime
Dy. Speaker Minister
5220 Speaker
Appointments to Central Civil Service Group Prime Cabinet
'A' are done by ? Minister Secretary
5221 President Cabinet

Who is the Competent Authority defined Dy. Chairpers Minister of
under RTI Act in the case of Rajya Sabha? on Parliamen
Vice t Affairs All the
President three
5222
Who is the Competent Authority defined Attorney Law Minister Judge Chief Justice
under RTI Act in the case of General concerned of
Supreme Court? India
5223
Who is the competent authority to NCC QMG
accord time bar sanction for service personnel Group branch
working under NCC? H.Qrs
5224 DGNCC AG Branch
Who is the competent authority to approve Military
officiating promotion to the rank of Colonel Secretary
and above? Branch, AG Branch
IHQ MOD IHQ MOD
5225 GOC in C GOI

officiating promotion to the rank of Lt. Col. Secretary
(More than six Branch, AG Branch All the
months)? IHQ MOD IHQ MOD three
5226 GOC in C
Who is the competent authority to Sub Area Area All the
approve officiating promotion up to the rank Command Command er three
of Major? er
5227 GOC in C
officiating promotions in Supersession cases? Secretary
Branch, AG Branch
IHQ MOD IHQ MOD
5228 GOC in C GOI

Authority to Authority to
make make
appointm ent appointm
in lower ent in lower
Who is the Competent Authority to make an rank &higher
excess appointment in a lower rank, against a rank
vacancy unfilled
in a higher rank?
5229 GOC in C GOI

Who is the Competent Authority to Co of the PC of A,
regularize the loss of blank forms of Credit unit Kolkata
Notes in a unit?
5230 GOC in C GOI
Who is the disciplinary authority to give major Group Addl. CDA/Jt. PCDA/CD A
penalty to AAO working in Officer CDA
a PCDA/CDA office? (AN)
5231 None
Chief Financial
Accountin g Advisor
Appropriation Accounts Defence Services is Head of Authority Principal Defence
certified by Secy Min. Of Defence in the Departme Accountin g Services
capacity of nt Officer
5232
Who is the equivalent officer in Air Force for Squadron Flying Officer Flight Group
Major in Army? Leader Lieutenan Captain
t
5233
Sub Lieutenant in Navy? Leader Lieutenan Captain
t
5234
Who is the equivalent officer in Army for 2nd Lieutenan t
Warrant Officer in Navy? Lieutenan t
5235 Captain None

Who is the equivalent officer in Navy for Lt. Command er Commodo
Brigadier in Army? Command re
er
5236 None
Who is the equivalent officer in Navy for Lt. Command er Lieutenan t
Captain in Army? Command
er
5237 None
Who is the equivalent officer in Navy for Admiral of Vice Rear
General in Army? the fleet Admiral Admiral
5238 Admiral
Who is the equivalent officer in Navy for Lt. Lt. Command er Commodo Vice
General in Army? Command re Admiral
er
5239
Who is the equivalent officer in Navy Vice Rear Lieutenan
5240 for Major General in Army? Admiral Admiral t Captain
Who is the Head of the Department for DAD? Defence All the
Secretary three
5241 FADS CGDA

Who is the Head of the Department for Defence Defence FADS/Secr
Defence Accounts Department Minister Secretary etary
(Def/Fin)
5242 CGDA
Appropriation Accounts is submitted to . For Defence
audit and cerification. Secretary
5243 CGA C&AG President

Who is the head of the department of DAD? Defence
Secretary
5244 CGDA FADS MOD

Who is the leave sanctioning authority for General
CDA rank officer working in the office of C of Manager of
A (Fys.)? PC of A the Any of the
Kolkata Factory three
5245 CGDA
Who is the Principal Accounting Officer for Defence
the Defence Services? Secretary
5246 PCDA CGDA FADS

Who is the Principal Accounting Officer in Defence Defence FADS/Secr
MOD Minister Secretary etary
(Def/Fin)
5247 CGDA
IDAS
officer
nominate d
Who is the Reporting officer to write APAR of by PCDA/CD
Group Group Officer Group
Local Audit Officer (as LAO deals with various Officer (AN) (Pay)
Officer (IA) A
types of duties)?
5248
Who is the responsible to handle Embarkati Consignor Consignee
imported/exported stores of Defence on H.Qrs unit unit
Services
5249 A. HQrs.
Who is the Supreme Commander of Prime Defence Defence
the three services - Army, Navy and Air Force? Minister Minister Secretary
5250 President
Who issues fund reconciliation B) Axis D) None
5251 statement? A) SBI bank C) NSDL of these
Comptroll
er and
Controller
Who maintains Journal and ledger for Central Auditor Finance
General General of
bank sanctions? Accounts secretary
5252 FADS/SDF
PAOs (ORs)
under
Regional
CDA CDA PCsDA/Cs
(Funds) (Army) DA
Meerut Meerut
Who maintains Provident Fund Accounts of
5253 PBORs? All
Appropriation Accounts of Civil None of
5254 Ministries are prepared by.. CGDA C&AG CGA these
Respectiv e
Regional
Who maintains the pay accounts of Civilian Controller s
Gazetted Officer serving in Army Army HQrs
5255 PCDA(O) CGDA

Who operates Contingency fund of India on Ministry of Ministry of Ministry of
behalf of President of India ? Home Finance Defence
5256 PMO
Who prepares an Annual Consolidated Defence
Balanced Accounts of Defence Secretary
Services Receipts and Charges?
5257 FADS CGDA CGA
Controller
Who prepares appropriation account of General of Controller
General of
Defence (civil) and Defence Pension? Defence
Accounts
accounts
Defence
5258 secretary FADS/SDF
Comptroll
er and
Auditor Controller
Who prepares appropriation account of Finance
General General of
Defence services? secretary
Accounts
5259 FADS/SDF
Who prepares Appropriation Accounts
5260 for the Civil Ministries? C&AG CGA CGDA FADS
Who prepares Appropriation Accounts for the Secy, Dept.
Dept. of Posts? of
Posts
5261 C&AG CGA CGDA
Chairman,
Railway
Who prepares Appropriation Accounts for the Board Railway
Ministry of Railways? Minister
5262 CGA C&AG

Who prepares Daily Order sheet during Defence Charged Inquiry Presenting
Inquiry proceedings? Assistant Official Officer Officer
5263
E section of
Regional
Who prepares schedule III in respect of CDA
payments made by GE?
5264 AO GE GE LAO/RAO
Services are submitted to C&AG by 15th March 30th March
???.. Of the year following that to which it
relates.
5265 15th Jan 30th Jan
Comptroll
er and
Auditor Controller
Who prepares the annual finance accounts of Finance
General General of
the central govt? secretary
Accounts
5266 FADS/ SDF

Who prepares the portion of the Combined
Finance & Revenue Accounts pertaining to
the Defence Defence
Services and submits it to the CGA? Secretary
5267 FADS DGADS CGDA

Who prepares the statement No. 13 of Defence
Union Govt. Finance Account and send to the Secretary
CGA?
5268 FADS DGADS CGDA
Sh. Sh. R K Sh. Sh. V K
Jawaharlal Shanmugh Chidamba Krishna
Who presented the first budget of Nehru am Chetty ra Nathan Menon
Independent India?
5269
Finance
Secretary
5270 Who publishes LMMHA ? CGDA C&AG CGA

Who publishes the pamphlet of RDR
heads and CHB of Defence Services Receipts
and Charges?
5271 CGDA DGADS CGA C&AG
Who renders advice to Defence Minister on Chiefs of Dept. of Ordnance
all Scientific and technological aspects of Staff Defence R & Factory
Military Committe D Board
Operations? e
5272 FADS
Army Head Quarters on adjustment of cost of CDA PC of A
vehicles issued to MES by (Army) Kolkata PCDA New
Army? Meerut Delhi
5273 CGDA
Who sanctions S&S Imprest to Army Head Regional Area
units/formations and supply depots Quarters PCDA/CD Command
under peace conditions? A er
5274 GOC in C
Comptroll
er and
Auditor Controller
Who signs the appropriation account of Defence
General General of
defence services? secretary
Accounts
5275 FADS/SDF
Appropriation Accounts of the Defence (Civil) FADS, CGDA,
and Defence Pensions are prepared by Defence Defence
office and Secretary Secretary CGDA,
signed by ? CGDA, FADS
CGDA
5276
Who will accord Time Bar Sanction of TA/DA Adjutant Military
claims of Army personnel? General Secretary
5277 QMG MGO

Who will be chairman of DPC for promotion Chairman/ Addl. CGDA
from SAO to ACDA? Member
UPSC
5278 CGDA FADS
Who will be the accepting officer in respect of Addl./Jt. CDA Jt. CGDA
APARs of AOs working in a (AN)
Regional PCDA office?
5279 PCDA CGDA
Who will chair the DPC proceedings Addl. Either a or
5280 for promotion of IDAS officers from CGDA CGDA b None
Who will conduct of technical check of bills of Audit Engineer

MES works? Authoritie Authoritie
s s
5281 Both None
Who will decide the head of booking PCDA/CD All the
5282 in the case of Bills in GE set up? GE AO A three
Part I is Part I by
filled by respondin g
Originatin g Controller
Controller and Part II
and Part II by
by Originatin g
Respondin g Controller
Controller Both the Both the
Parts by Parts by
Originatin g Respondin g
controller controller
5283 Who will fill the DIDS?

Who will give permission to a DAD employee No
seeking part time services elsewhere like permissio n
broadcasting of the nature other than those is required
of literary,
artistic or scientific character?
5284 CDA CGDA MOD

Who will maintain Construction Accounts of GE under
Operational works undertaken Formation concerned
Engineers? Formation CE Corps Any of the
PCDA/CD A
Engineers three
5285
Who will render audit report for all loss
statements prepared by MES authorities and
and falling under the
financial powers of CE? PCDA/CD A
5286 GOC-in-C LAO/RAO CGDA

Appropriation audit conducted by PCDA/CDA Locally Centrally
covers expenditure under Controlled Controlled
which of the following heads? heads heads
5287 Both None
Who will render audit report for all loss
statements prepared by MES authorities and
and falling under the
financial powers of GE? PCDA/CD A
5288 LAO/RAO GOC-in-C CGDA

Who will select the Month for detailed PCDA/CD A ALAO/Loc al Any of the
checking in audit of Store Accounts? Audit three
Staff
5289 LAO
Who will take a decision whether the charges Disciplinar y
have been established before passing final Authority
orders? Inquiry Presenting None of
Officer Officer these
5290
Who will write the APAR of AO GE attached to G.O. (E) of
a GE office in the capacity of Reporting PCDA/CD A
Officer?
5291 GE CWE RAO/LAO

Whose concurrence is required to exempt
(those not exempted already) a set of
employees from application
FRSR in respect of them?
5292 DOP&T MOD MOF C&AG

Station Officer
Transport using the
Whose counter signature will you look for in Officer CO of the Transport OC,
audit, in the case of CHT bills? user unit Station
5293
Whose orders are required for transfer of a Station PCDA/CD A Army H.Qrs. Ministry of
vehicle from one Army Command Defence
unit to another? er
5294
Whose permission is required for presenting Vice
the budget in the Parliament? President of
Prime Speaker of President of India
Minister LokSabha India
5295
Whose permission is required to PCDA/CD
5296 increase the quantum of audit by DAD CGDA DGADS MOD A
Whose permission is required to publish a Addl. CDA/Jt. PCDA/CD A

book by employee of DAD? CDA
5297 GO (AN) CGDA

Appropriation audit is conducted in ----
5298 - stages? 1 2 3 4
Next higher
authority of
sanctionin g
authority
Whose prior approval is necessary to issue Authority
modifications in the conditions of contract sanctionin g
which do not involve the
enhancement of rates? contract
5299 MOD GOI

Whose prior approval is required in PCDA/CD
5300 case of Single Tender Enquiry? CFA IFA AHQ A
Director of Master
Ordnance General of
Whose prior concurrence is necessary to Services Ordnance
transfer Ordnance Stores between ordnance Branch
establishments?
5301 GOC in C PCDA

Director of Master
Ordnance General of
Whose prior concurrence is necessary Services Ordnance
to transfer Ordnance Stores between Branch
ordnance establishments?
5302 GOC in C PCDA

Whose prior sanction is necessary for Director of
despatch of stores to Ordnance Factories for Ordnance
repairs when the estimated cost of repairs is OC of the services
5000/- in depot
respect of AOC depots
5303 DGOF GOI

Whose prior sanction is necessary to admit OC of the Regional
private individuals into Military Station PCDA/CD
Hospital? A
5304 CO of MH GOC in C
Whose sanction is necessary to carry PCDA/CD A Next
out re appropriation due to error in budget higher CFA
estimate?
5305 GOI FADS
Whose sanction is necessary to
5306 conclude a contract of unsual GOI MOD C&AG AHQ
Whose sanction is necessary to institute Head of the

disciplinary proceedings against a retired Departme
employee? nt
5307 Ministry C&AG President

Whose sanction is necessary to issue PCDA/CD A Governme
stores held in AFMSD to private parties? nt of India
5308 DGAFMS MOD

LW SS
Coordinati on
section of PCDA (O) is responsible for Group (Org & LW SS
Rendition of Expenditure Reports in r/o Army Accounts Audit) Technical Coordinati
Officers deputed to Assam Rifles, NSG, AWHO Section Section on Group
etc? (Admin)
5309
LW SS
Coordinati on
Rendition of Expenditure Reports in r/o Army Audit) Coordinati
Officers deputed to Assam Rifles, NSG, AWHO on Group
etc? (Admin)
Accounts Technical
5310 Section Section
Propriety Central Major Sanction
Audit , Audit, Local Audit- Audit,
Appropriation Audit is conducted in two Regularity Audit Minor Audit Expenditu
stages. They are ???.. & ??.. Audit re Audit
5311
Whose sanction is necessary to re-
appropriate savings due to non expenditure
of provision for a specific
measure?
5312 GOI MOD CGDA DGADS

Whose sanction is necessary to refund a PCDA/CD A Group
security deposit already lapsed and Officer
credited to Government?
5313 SAO/AO AAO
Whose sanction is necessary to transfer Asst. Director
coupons from one category to another in a (MF)
Military Farm noted in MF QMG Governme
Manager stock book? PCDA/CD A
Branch nt of India
5314
Whose sanction is required to initiate Disciplinar y Secretary of
Disciplinary proceedings in respect of a Authority the Ministry
retired government servant?
5315 HOD President

Whose sanction is required to release credit Brigade
balance of a deserter PBOR when the amount Command er
exceeds Rs. 1000/- CO of the Officer i/c
but below Rs. 2 lakhs? PCDA/CD A
unit PAO
5316
audit where service transport is Station
provided in connection with visits of VIPS. command
er
5317 GOI CDA A HQrs
audit where service transport is Station PCDA/CD A Army H.Qrs.
provided in connection with visits of VIPs? Command er
5318 GOC in C
Widening of existing road will treated Original Ordinary Special Special
5319 as work Repairs Repairs work
Act is supposed to be furnished when
it pertains to Life and Liberty of a person?

under RTI Act is supposed to be
furnished when third party information is
sought?
5321 10 15 30 45
Propriety Central Major Sanction
Audit , Audit, Local Audit- Audit,
Appropriation Audit is conducted in two Regularity Audit Minor Audit Expenditu
stages. They are .. & .. Audit re Audit
5322
With in how many days information
5323 under RTI Act is supposed to be 10 15 30 45
With out approval of to AWP, no new Service Command

Major Capital works should be H.Qrs. H.Qrs.
commenced in the FY?
5324 GOI MOD
With reference to AAC, Annual Review of MES
expenditure in respect of MES transactions
are rendered by ???... of Engineerin g Accounts
Main Office section Section
5325 IA Section An Section

With which of the following all
5326 formulas in excel starts ? / = + *
Withdrawn Rs. 5000/- from bank for Cash credit Cash Debit Bank Credit Bank Debit
personal use. What will be posted in the cash side side side side
book?
5327

Withdrawn Rs. 5000/- from bank. What will Debit side Credit side
Cash and cash and
be entry in cash book with cash and Cash and
Credit side Debit side
cash, Discount and Bank column? bank bank
Bank bank
5328
Within _ hours of drawal of money, Officer
signing ECR has to render certificate to Move
sanctioning
authority that money been expended
5329 24 48 72 96
Within days Charged Official is supposed
to submit appeal against the
order passed against him?
5330 10 30 45 90
to submit statement of
Defence against the charge sheet?
5331 5 7 15 30
Within returnable copy of the packing
accounts has to be returned by consignee to
landing officer in
respect of imported stores? two months
5332 15 days a month 3 months

Appropriation Bill once given assesnt by Appropria Union Vote on Demands
President becomes ? tion Act Budget Account for Grants
5333
Without the sanction of , PCDA/CDA will
not take up the audit of any accounts which
do not fall All the
within the sphere of his duties? three
5334 MOD CGDA C&AG

Work Book is supposed to be Fortnightl
5335 submitted to AAO by the staff on Weekly Daily y Monthly
Work Book should be inspected by

5336 Group Officer at least once in a Day Week Fortnight Month
Work diaries should be maintained at site for Ten fifty

all major works costing more thousand thousand
than
5337 One lakh two lakhs
respect of special repairs if the cost of special
repairs does not exceed
Rs.
Work related to which of the following Administr Engineerin
5339 sections is not described in OM II? Records ation g None
mentioned in which schedule of contract

agreement concluded by
MES?
5340 A B C D
Workmen's Compensation Act 05.03.192 01.01.192 01.04.192 01.07.192
5341 came into force w.e.f ? 3 4 4 4
Works carried out by MES on behalf of Authorize d Deposit Special Maintena

Cantonment Boards fall under which works works works nce
of the following categories of works? services
5342
Works carried out by MES on behalf of Original Agency Deposit Capital
5343 Civil Departments are categorized as works Services works works
Appropriation Bill when signed by President Vote on Appropria Appropria Budget

becomes ? Account tion Act tion Grant
Account
5344
PCDA
(Navy)
Works Cell is a section of which of the PC of A PCDA (BR) Mumbai All the
following offices? Kolkata New Delhi three
5345
and not exceeding Rs. 2 lakhs are classified as Revenue Minor works Any of the
works by MES works three
normally?
5346 Repairs
Works costing more than Rs. 2 lakhs but less Major Low
than Rs. 15 lakhs are treated as by Capital Budgeted
MES? Works Capital Revenue Minor
works works works
5347
Vice Chief
of Naval
Works projects in Navy are dealt by which Staff Chief of Chief of Chief of
branch of Naval Head Quarters? Personnel Logistics Material
5348
Works required to make good damages
caused to existing buildings due to extra
ordinary causes, but still Original Special Decided by
usable are classified as ? works works GE
5349 Repairs
damages caused to existing buildings due to Minor capital
extraordinary causes, which are still usable works
are classified as by Minor Revenue
MES? works works
5350 Repairs
Works sanctioned as an important Deposit Minor works Special Special
experimental measure are classified as works Repairs works
works by MES?
5351
Works Services carried out by MES for other Inter
Ministries of the Central Government or the Departme
State Agency Deposit ntal All the
Governments are known as ? Services Works Works three
5352
Written communication is influenced by a.
Vocabulary and grammer used b. Clarity of
the language used c. Pitch Volume and speed. a, b and c a,b and c are a and b are b and c are
Which of the are true false true true
above statement is true?
5353
World Wide Worlds World Wide
Website Widest Webpage
Website World Wide
Web
5354 www Stands For

Approval of _ is taken before actual
conclusion of a contract for less than 11
months duration resulting from
floating of additional tenders? PCDA/CD A Army H.Qrs.
5355 GOC in c GOI
Xetra Extensible Xeta

None of
Markup Markup Markup
Language Language Language These
5356 XML stands for

maintenance of Operational works will be
made to , who will sub allot funds to the
formation engineers on the basis of Board
Command Formation Chief
proceedings
H.Qrs. H.Qrs. Engineer
received from the Divisions
5357 Div. H.Qrs.
You can convert existing Excel worksheet data Internet
and charts to HTML Assistant
document by using the ? Wizard
5358 Export Import Format
Right
clicking the
chart
object, then
clicking edit
MS-
Double Organizait
clicking the on Chart
organizati object
on chart
object
You can edit an embedded organization chart Clicking edit A and C

5359 object by ? object both
Supply
Order/Co
Approval of CFA for specific item of ntract All the
expenditure is issued in the form of Concurren ce Agreemen
three
? t
5360 Sanction
Acceptanc e
of Necessity
Approval of Competent Authority is issued in All the
the form of three
5361 Sanction U.O. Note

Approval of Competent Financial Technical Special Administr Special
Authority for special work is conveyed in the Sanction Sanction ative Admin
form of ? Approval Approval
5362
Approval of the Competent Engineering Administr Acceptanc e Engineerin g
Authority for Costed Schedule of works is ative of Necessity Appreciati
known as Approval on Technical
? Sanction
5363
Approximate Estimates are prepared by MES Market Stock Book Standard All the
based on ? Rates Rates Schedule three
of Rates
5364
% weightage shall be given to
assessment of work output, while writing
APAR?
5365 40 30 25 50
% weightage shall be given to
assessment of work output, while writing
APAR?
5366 40 30 25 50
Sole Panel of
Arbitrator Arbitrator s
5367 Arbitral Tribunal means ? Both None

Arbitration Agreement may be in the form of Arbitratio n Agreemen t No such
? Clause requireme
nt
5368 a or b
5369 Arbitration Agreement shall be ? Oral in writing a or b Registered
Arbitration awards are claimed Hand

5370 through in general Special Bill Receipt RAR Final Bill
Arbitration awards can be divided into

5371 broad categories. 2 3 4 5
Area Accounts Office Agra is under the

PCDA (AF) CDA (PD) PCDA (CC) CDA
Dehradun Meerut Lucknow Meerut
5372
Area Accounts Office Ahmedabad is PCDA (SWC)
under the administrative jurisdiction of Jaipur PCDA (SC) PCDA (CC) CDA
Pune Lucknow Meerut
5373
Area Accounts Office Allahabad is under the
PCDA (P) CDA PCDA (CC) PCDA (AF)
Allahabad Meerut Lucknow Dehradun
5374
Area Accounts Office Dehradun is under the
5375
Area Accounts Office Dehu Road is PCDA (SWC)
Pune Lucknow Meerut
5376
the pensioner is aged between 80-85 years?
5377 0.2 0.3 0.4 0.5

5378 0.2 0.3 0.4 0.5

Cantonment is under the administrative PC of A
jurisdiction of CDA PCDA (CC) Kolkata
Guwahati Lucknow
5379 CDA Patna
Area Accounts Office Kolkata is under PC of A
the administrative jurisdiction of CDA PCDA (CC) Kolkata
Guwahati Lucknow
5380 CDA Patna
Area Accounts Office Pathankhot is under the PCDA (WC)
administrative jurisdiction of Chandigar
PCDA (NC) h PCDA (CC) CDA
Jammu Lucknow Meerut
5381
Area Accounts Office Portblair is under the
CDA CDA CDA (IDS) PC of A
Chennai Guwahati New Delhi Kolkata
5382
Area Accounts Office Shillong is under the PC of A
administrative jurisdiction of CDA PCDA (CC) Kolkata
Guwahati Lucknow
5383 CDA Patna
Area Accounts Office Siliguri is under the CDA PCDA (CC) PC of A
administrative jurisdiction of Guwahati Lucknow Kolkata
5384 CDA Patna

Area Accounts Office Srinagar is under the PCDA (WC)
PCDA (NC) h PCDA (CC) PC of A
Jammu Lucknow Kolkata
5385
Arithmetical check of calculations in
works bills is exercised by E section of
PCDA/CDA in respect of only as many items as
work up to a total of % of the gross
amount shown in a bill?
5386 10 25 50 100
PCDA
(Navy)
Armed Forces List Cell functions in which of PCDA (O) Mumbai PCDA (AF) All the
the following offices? Pune Dehrudun three
5387
CDA Regional
Armed Forces Personnel Provident Fund (Funds) PAOs (ORs) CDA office All the
(AFPPF) Accounts of PBORs are maintained by three
Meerut Fund Cell
5388
5389 unix version uname -r uname -n uname -t kernel

5390 unix version uname -r uname -n uname -t kernel
% of pension can be allowed for

5391 commutation of pension by the 33.33 40 50 60

Army Base work Shops are part of which Corps of Army Corps of Corps of
Corps of Army? Engineers Ordnance EME Signals
Corps
5393
Vice Chief Deputy
of Army Chief of
Chief of Staff Army Staff
Army Staff
5394 Army Command is headed by ? GOC in C

Army Comprises of the following Army Territorial
5395 except ? Reserve Army Both None
5396 Army has Minor heads of 8 9 10 12

Army Number of PBOR has how many
5397 digits? 6 8 10 12
Army officer should not use more than

one way journey Form D in a calendar
year?
5398 Two Four Five Six
Army officers are entitled to Specialist Pay.
Who among the following cannot be treated
as a specialist? Graded Classified Consultan t
Specialist Specialist
5399 None
cannot prefix can prefix can suffix
or suffix with with
Sunday and approval of approval of
holiday Controllin Controllin
can prefix g officer g officer
or suffix
Sunday and
holiday
5400 Army Officers availing annual leave

Army Officers Benevolent fund is not All the
recoverable from which of the NCC TA MNS three
following categories of Officers? Officers Officers Officers
5401
Army officers can accumulate up to a
maximum of days of Annual Leave in a
calendar year for the purpose of
encashment?
5402 10 20 30 60
AAOs/SOs (A) should be No such
authorized to upload the SBI-CMP files on the provision
Banks portal minimum?
5403 2 3 4
Banks portal minimum?
5404 2 3 4
Are entitled Are not Are entitled Are entitled
to advance entitled to to advance to double
for advance for only if PCDA the amount
purchase of purchase of (O) prescribed
Motor Motor approves
Cars Cars
Army officers serving in operation areas
5405
Arrange (1) Preliminary Slip (2) Draft
5406 Para (3) Audit Para (4) LTAR in serial 1234 4321 1423 1324
order. (1) Command Chief Engineer (2)

Commander Works Engineer (3) Garrison
Engineer (4) Chief Engineer
Zone
5407 3241 1342 1243 1423

Arrangements to ensure that all the treasuries Cash Resource
have at all times sufficient funds to meet the Managem Operation s
demands placed on ent Financial
them is known as ? system Control
5408 None
Arrears of license fee and allied charges bills Instalmen ts
due to delay in receipt in the office of PCDA decided by
(O) are recoverable @ 1/3rd of PCDA
in ? Instalmen ts
pay
5409 Full
Arrears of pay of Defence Civilians are paid Regular pay Suppleme
through ? bill ntary pay
bill
5410 Both None
Article of Constitution prescribes
the powers of President to promolgate
ordinance?
5411 112 113 117 123
Articles of different makes and Different Similar Combined
patterns but serving the same purpose will be articles articles articles
treated as
5412 None
Articles of different makes and patterns but Different Similar Combined None of
serving the same purpose articles articles articles these
will be treated as:
5413
Articles of indigenous produce are
5414 known as stores? Local Central State Indian
Branch of Integrated Head Quarters of

MOD (Army) is the Head of the Department
for the purpose of Military Adjutant Deputy
Grant of HBA to Army Officers? Secretary General Chief
5415 QMG
5416 QMG
5417 Arunachal Prdesh ki Rajbhasha kya hai G Kh K Gh
Arunachal Prdesh kis kshetra mein Inme se
5418 aata hai ? K Kh G koi nahi
As a General Rule, normally whose Army HQrs. Govt. of Defence

sanction is required to conclude a contract India Secretary
for a period beyond 3 years?
5419 CGDA
As a general rule, section(s) will be
under the direct control of the Principal
Controller/Controller in
his/her Main office? Admin, O&M
5420 Any 2 Any one No

objection will be raised on account of excess
over allotment, if the expenditure on a work
in progress No such
does not exceed Rs. ? provision.
5421 5000 1000 500

As a safe guard against fraudulent use of
Railway warrants, two copies of issue voucher
will be forwarded by the Stationery Depot
(issuing books of PC of (A) LAO of the One copy
blank forms) to ? Kolkata unit each to a, b
5422 None
Payment
not
As adjustment voucher is like a utmost supported
care should be taken while calculating and by
filling up the amount in document
adjustment voucher in PAO? ation
Blank unaccount Favour to
5423 Cheque ed Money the PBOR
any person post office
acting as a savings bank
As defined in Negotiable Instruments Act, the banker
term Banker means ?
5424 Both None
legal
As defined in Workmen's Compensation represent
managing anybody of All the
Act, Employer includes ative of a
agent persons three
? deceased
employer
5425
classified as 'X' in India for
the purpose of HRA paid to Government
employees?
5426 4 7 8 9
embraces the broad and general Defence
principles on which audit by DAD is conducted Audit Code
over Defence Services
Receipts and Expenditure?
5427 FR I GFR DPM

5428 FR I GFR DPM

employees of Pay Level and
above are entitled to travel by Air during LTC.
5429 Six Seven Eight Nine
As per 7th a Government Employee is eligible As per the

Depends on
to get Annual Increment in a year in Option
normal course? case to case exercised
5430 Once Twice

of India, the Official Language of the
Union shall be Hindi in Devnagari Script
5431 343 112 (f) 148 310

of India, it shall be the duty of the
Union to promote the spread of the Hindi
Language
5432 343 345 346 351
UT
without
As per C&AG Act the term Union includes UT with Assembly
which of the following? Assembly
5433 Both None

As per Civil Accounts Manual, Category Non Negotiabl e Not
'A' Cheque means Transfera Negotiabl e
? ble
5434 None
As per Factories Act, a person is Adolescen
5435 defined as young person if he is ? Child t None Both
As per Factories Act, Adult means a

5436 person who has completed his 14th 15th 18th 21st
As per Factories Act, Day means a

5437 period of hours? 8 8.5 12 24
period of seven days beginning at midnight on Day on the

night or such other night as may be first date of
approved in writing for a particular area by month
the Chief
Inspector of Factories?
5438 Saturday Sunday Monday
principles on which audit by DAD is conducted Audit
over Defence Services Code
5439 FR I GFR DPM

an out- employee
worker to declared to
whom any be an
articles or employee
materials are by the
given out by appropriat e
another Governme
person to be nt
made
any person up
who is
employed
for hire
As per Minimum Wages Act, Employee All the

5440 includes who among the following? three
As per para 13.3.5 of DPM 2009
determination of L1 is finally done by
5441 CNC CFA IFA SPC

As per payment of wages act, Inland All the
5442 Industrial Establishment means ? Dock Mine Vessel three
As per Payment of Wages Act, Wage One Two Three No such

5443 period shall not be beyond ? month months months limit
A) 20% of B) 40% of C) 60% of

the amount the amount the amount
As per provisions of NPS 2004, what amount deposited deposited deposited D) None of
will be given to a Govt. servant if he resigns these
from service?
5444
Mass
abstentio n
from work
without
permissio Refusal to
As per Rule 7 (ii) of the CCS (Conduct) Rules, n Go-slow or
constitutes a strike. work pen- down All of these
overtime
5445
As per Sexual Harassment of women at work
place Act, who among the following does not
get covered under Probation
the definition of Employee? Apprentic e
er
5446 Both None

As per the Fiscal Management Principles,
Central Government has to ensure that
general government does
not exceed by % of GDP?
5447 30 40 50 60
CGDA, an Accounts officer is required to put
in following years of services on the crucial
date to be considered for appointment to the
Senior Accounts
Officer grade
5448 2 3 4 5
As per the standards of financial propriety, Requirem Occasion None of
Expenditure should not be ent demands these
primafacie more than the ??????..
5449 Necessity
embraces the broad and general
principles on which audit by DAD is conducted
over Defence Services Account
Receipts and Expenditure? Audit Code All of these
Code
5450 DPM
embraces the broad and general
principles on which audit by DAD is conducted
over Defence Services Account
Receipts and Expenditure? Audit Code All of these
Code
5451 DPM
Loss due to
theft, fraud
or gross
neglect, Loss
not due to
theft, fraud
or gross
Loss of neglect
Store, Loss
of Public
Money
As regards the procedure of investigation to Gross Loss, All the

5452 be followed, losses are classified as ? Net Loss three
5453 Assam kis kshetra ke adhin aata hai ? K Kh G Gh
either a or
5454 Assets are closed with Balance? Debit Credit b None
Assets are divided into how many

5455 categories? 2 3 4 5
Assignment of fund placed at the disposal of Cash Appropria Public Fund

the authority is called as Assignme tion
? nt
5456 Imprest
Assignment to meet specified expenditure of Cash Appropria Budget budgetary
funds at the disposal of Assignme tion Estimate grant
the assigning authority is known as nt
5457
Assistant Local Audit officer is of the
5458 rank of ? AO SAO AAO ACDA
a political party would always be contrary to

Rule of C.C.S.
(Conduct) Rules, 1964?
5459 3 5 14 18
Audit and Demand Register is
5460 reviewed once in by the T section a year a half year a quarter a month
Aid to the Vigilance

Governme nt Mechanis m
Audit can be seen as in Government Investigati All the
set up? ng Agency three
5461
5462 FR I GFR OM I
5463 FR I GFR OM I
Audit Card is related to which of the following Pay and
subject? Allowance s
5464 Pension Stores Works

Audit conducted by Defence Accounts Statutory Sample Internal None of
5465 Department is called?? Audit Audit Audit these
Audit conducted by Defence Accounts Local Internal Integrated All the

5466 Department is known as? Audit Audit Audit three
Audit conducted by DGADS is also Statutory

5467 known as ? Audit Test Audit Both None
Audit conducted by DGADS is known Statutory Sample Internal None of

5468 as ?? Audit Audit Audit these
Audit conducted by which of the

following offices is not a part of Internal Audit
by DAD?
5469 AO GE LAO/RAO PAO (ORs) None
Audit conducted to verify whether Performa Strength Man Scale Audit
posted strength is within the limits of nce Audit Audit Power Audit
Authorized strength is known as
5470
Audit conducted with reference to the place Test Sanction Central
of verification of the documents is described Audit/Inte Audit/Exp Audit/Loc al
in two ways. What are rnal Audit enditure Audit All the
they? Audit three
5471
Defence
Inter
Internal Statutory Departme
Audit Audit ntal Audit
5472 Audit done by DAD is called as ? Test Audit

Audit done by DAD is known as All the
5473 Audit? Internal Statutory Test three
grant is intended to meet expenditure

incurred in connection
with weapon training and manoeuvre?
5474 TTIEG ACG ATG SAG
the period of
accounts that
Audit fees recoverable by DAD from Cantt. Auditing the are Highest of Lowest of
Board is calculated based on the rates existing Accounts audited
the two the two
at the time of
5476
Audit objections lying outstanding against Formation
unit moving out of field area are intimated to command
? LAO of other er
PCDA/CD A side
5477 GOC in C
Audit of all sanctions & orders affecting PCDA/CD A
Defence services issued by
authority lower than Govt. of India
5478 CGDA FADS DGADS
Audit of Armed Forces List is conducted in the Regional All the
office of the ? PCsDA/Cs three
DA
5479 PAOs PCDA (O)
Audit of Cantonment Boards accounts is once in two
carried out years
5480 Yearly Quarterly Half yearly

Audit of Concession vouchers issued to cadets Regional PC of A, All the
of Army is conducted by PCDA/CD Kolkata three
A
5481 PCDA (O)
Audit of Contonment Funds is conducted by Cantonme Army PCDA/CD A None of
nt Board Authoroti these
es
5482
Voucher to Pay Bill to Voucher to Pay Bill to
Pay Bill and voucher and Pay Bill not Voucher not
Audit of dues to Government is done from vice versa vice versa vice versa vice versa
?
5483
Audit of Government of India
5484 sanctions is conducted by : CGDA FADS C&AG CGA
3033 to Dos DOs II to

II and not 3033 and
3033 to Dos DOs II to vice not vice
Audit of IAFZ-3033 will be carried out from
II and 3033 and versa versa.
---------------
vice versa vice versa.
5485
has full powers to grant permission to
undertake work from other departments and
accept
honorarium irrespective of amount?

accept

Audit of issue transactions is conducted for 1/3 of each One full
by Local audit staff? month of month in a
1/3 of the quarter quarter Any of the
quarter three
5488
Audit of Military Engineering Service
expenditure is conducted by DAD in how
many stages?
5489 1 2 3 4
5490 Audit of NCC units is conducted once Quarter Half year Year 9 months
Audit of orders of allotment of funds re- Expenditu Sanction
appropriations fall under which re Audit Audit
stages of appropriation audit?
5491 Both None
Voucher to IRLA to IRLA to
IRLA and voucher and voucher or
not vice not vice Voucher to vice versa
Audit of recoveries in IRLA is done from ? versa versa IRLA or vice
versa
5492
Audit of Regimental Funds is carried out by Audit Board Board of
? Army
Officers
5493 LAO DGADS
Audit of store accounts of GE
formation is conducted by which of the
following officers?
5494 LAO/RAO AO GE Both None
Area
Accounts
PCDA Naval Pay Offices
Audit of the Navy list is conducted by Naval concerned
(Navy) Office,
? H.Qrs. Delhi
Mumbai Mumbai
5495
Audit progress register maintained in his own
office is reviewed by LAO
once in every ?
Audit section adjusts MRO by
is an agreement between the purchaser
and the supplier for supply of specified goods
at specified price and terms & conditions Price Rate
during the Agreemen t Contract
period covered?
5498 Tender None
period covered?
5499 Tender None
Audit sections are supposed to verify the All India Book Detailed Sectional
compilation to ensure that data Compilati Compilati on Voucher Compilati
compiled by them is infact on Compilati on
reflected in the compilations on
5500
Audit Sections compiling the punching
medium are supposed to forward a certificate
to the EDP before closing of the month. What Last Final Lost
is the name of such Completio n
certificate?
5501
submitted by the LAO to the PCDA
/CDA together with the fund recovery
schedules and other supporting documents so
as to reach him by the
th of the month following that to
which the bills relate?
5502 7 10 15 25
M/s Balmer
Lawrie &
M/s Ashok Company
Authorised Travel Agents / Agency for Air Travels & All of these
Ticket booking for LTC are
Tours
5503 IRCTC
Authorization Slips are generated by Category Category
5504 the system for Part II orders? A B Both None
Authorization slips are issued by which Accounts Administr Technical Ledger

5505 of the following sections of PCDA (O)? Section ation Section wing
Authorized officer who signs the MES contract Contract Authorize d Contract
on behalf of President is called as Signing Signatory Signing
Officer Accepting Authority
Officer
5506
AWP for Major Capital Works should be 30th 31st October 30th 31st
prepared and submitted by ? Septembe November December
r
5507
Baby Indent is used by MES to charge off Divisional Stores in
stores from which of the following Stock Hand
ledgers? Ledger
5508 Both None
expected expected
All the
Bad debts are written off for Debtors?
three
5509
Which option of ls command used to
5510 view file inode number l o a i
Which option of ls command used to

5511 view file inode number l o a i
effective strength of Army Officer in a unit as Man power
shown in the nominal roll is within the Audit
number authorised in the Strength
relative establishment? Scale Audit Nominal
Audit Audit
5512
number authorised in the Strength Nominal
relative establishment? Scale Audit
Audit Audit
5513
than days after deducting the total of
leave, if any availed plus leave for which
encashment was availed
during LTC?
5514 300 150 60 30

be deposited
into
Governme nt
Lapse to Treasury be carried be
Governme forward to expended
nt next year some how
Balance remaining unspent under the Imprest
5515 Account of GE will ?
Bank account falls under which type of
5516 account? Nominal Real Personal None
Name of Official
the Imprest Designatio n
holder of Imprest Name of
Bank account for Imprest is opened in the
Holder PCDA/CD A Governme
? nt of India
5517
Bank Charges charged by bank will find
5518 entry on which side of the cash book? Debit Credit Both None
Bank Fixed Deposit Receipts when submitted PCDA/CD A Any of the

as Security should be made three
in the name of ?
5519 CFA GOI
Bank Reconciliation statement is supposed to No such
be prepared on basis by Business firms? prescribed
interval

Barrack damages vouchers are prepared at Market rate Stock Book Replacem Highest of
Rate ent cost the three
5521
Basic pay in the Pay level of the Matrix and Military Non All the
Special Pay Practicing
does not include ? Service Pay three
Allowance
5522
pay drawn pay drawn in
in the the 6th CPC
prescribed structure
Level in the multiplied by
Pay 2.57
Matrix
Basic pay in the revised pay structure as per

5523 7th CPC means ? Both None
is prepared by a PCDA/CDA office for Schedule III Cheque Slip All the
each original item compiled to three
Defence Exchange Account?
5524 DIDS
5525 DIDS
Yes. If, it is
expressly
agreed to
with the
concurren ce
Yes. if, the of the
Because of extension of delivery period, there contract
is a change in element of Tax, which increased IFA
specificall y
the expenditure to Government. Is it
provides for
admissible?
it
Not
5526 A or B admissibe
CDA (ORs)
South
Before 1995-96, PAOs in Southern part of CDA (ORs) Secundera CDA (ORs)
bad CDA (SC)
India were under the control of South South
Pune
? Chennai Bangalore
5527
Before issuing LPC, Pay section of PCDA/CDA
refers to which of the following sections to
note outstanding Accounts
demands if any at their end? Section
5528 IA cell T section M section

Before the price negotiation reasonabl
5529 rate to be worked out freak low e high
assess
whether the
paper will be
required in
scrutinize future Both A and None of the
Before weeding out a document one should
the paper B above
5530
Beneficiaries will be issued medicines
5531 for maximum period at a time. 1 month 2 months 3 months 6 months
pension is not admissible for Reemployed

Army officers who retire after attaining the
age of years of No such
age? limit
5532 55 56 58
bidders should be returned to them at the
earliest after expiry of the final bid validity
and latest on or before the
day after the award of the
contract as prescribed in GFR?
5533 30th 20th 15th 10th
Performa Earnest
Security All the
nce Bank Money
Deposit three
Guarantee Deposit
5534 Bid Security is also known as ?

Bid security is not required if the value
5535 of tender is less than lakhs 3 lakhs 2 lakhs 1 lakh 5 lakhs
philosopher and guide of the Committees on

Public Accounts and
Public undertakings?
philosopher and guide of the Committees on
Public Accounts and
Public undertakings?
Bid Money Bid Deposit Earnest Tender
Bid security is otherwise termed as ----- Money Deposit
- --. Deposit
5538
Bid showing indeterminable parameters such Qualitativ e Technical Bid Condition al
as shade, tone, make- Bid Bid
up, feel etc. is termed as --.
5539 QA Bid
Bill for all debt-head items should be drawn in
separate forms printed in
ink on white paper?
5540 Blue Black Red Green
Bill for payment can be Records Administr Any of the
received/diarized in section of Regional Section ation three
CDA
5541 EDP
Bill of exchange accepted to enable Accommo Condition
5542 the other party to raise funds is Invalid dation Valid al
Bill pending in council of states which has not Decided by

been passed by House of People shall President in
on dissolution of House of people? each Decided by
case Vice
President
5543 not lapse lapse

Bill pending in House of people or passed by Decided by
House of people is pending in the Council of President in
states shall on dissolution of the House each Decided by
of people case Vice
President
5544 lapse not lapse

Bills for advance payments on running Surveyor
account to contractor may be paid by GE after Asst./Asst.
check by which of the following officers? Surveyor of Any one the
works two
5545 AO GE Both
Bills for non recurring payments sanctioned Regional Army Head
by Chief of Army Staff will PCDA New PCDA (O) PCDA/CD Quarters
be paid by ? Delhi Pune A
5546
Bills for treatment of Army personnel Regional
admitted in civil hospitals not covered by CDA of
reciprocal arrangements are sent through Armed PCDA
Armed forces Hospital to Forces (O)/PAOs Either a or b
for payment Hospital concerned
5547 None
may within the annual grant placed at his
disposal for the purpose, sanction reward to
employees for effecting economies in Chief of
manufacture in Army Staff
ordnance factories?
5548 DGOF MGO DOS
ordnance factories?
5549 DGOF MGO DOS

Bills of quantities are as a rule not
necessary for original works costing less than
5550 1 lakh 50000 40000 10000

5551 Bills payable are related to ? Debtors Creditors Both None
5552 Bills receivable are related to ? Debtors Creditors Both None
Biodata is foiund in Part of
5553 Service Book. I II III IV
Binary binary Binary None of

5554 Bit stands for digit data deci these
Board of Control for Canteen Services Raksha Defence

(BOCCS) is headed by ? Rajya Secretary
Mantri
5555 CDA (CSD) CGDA
Cost of Cost of
Purchase Purchase
plus cost of plus cost of
installatio installatio n
n minus
Depreciati Present
on Market
value
Book value of any asset is determined by Cost of

5556 ? purchase
allocation by the end of December
shows exercise of desired control over
expenditure by CFAs?
5557 75 76 67 50
at the After the
time of PNC meeting
5558 Brief of PNC should be sent in Advance None

and voucher to ensure they are strictly in
accordance with each other is called
as
5559 Pairing Linking Casting Checking
of fee payable to a Government Servant
will be credited to general revenues of
Government as per the
limits laid down?
5560 1/3rd 0.25 0.5 2/3rd

limits laid down?
5561 1/3rd 0.25 0.5 2/3rd

BSO in a GE office has to ensure that
inspection of furniture is regularly
carried out on basis
Budget Allotment, Payments made and Cash
liabilities in respect of a specific work are Assignme nt
noted and available in Constructi
Accounts of MES? Public Fund
on
5563 Financial
Schedule of
Demands
Budget Estimates prepared by MES are called MES MES Demands
as ? Estimates Demands for works
5564
Budget Estimates prepared by MES for Schedule of
maintenance services are known as Demands
? Works Capital Civil
Estimates Estimates Estimates
5565
expenditure of Government in April Modified Preliminar y Contingen vote on
and May of a financial year is known as Appropria Budget t fund of account
tion India
5566
Budgeting practice aimed at provision Performa Performa
of funds relating the expected results is nce nce and
known as Budget? Outcome
5567 Outcome None
Buy & Make (Indian) must have
5568 minimum % indigenous content 50 60 90 100
By convention, when the Union Budget is 28th 1st 31st

presented in the Loksabha February February January
by Finance Minister ?
5569 1st March
of the Constitution, the Accounts of the
Union Government shall be kept in such form
as the President may, on the advice of the
Comptroller and Auditor General of All the
India, prescribe three
5570 148 150 14

Supreme Member of
Court Judge Parliamen
C & AG Shall only be removed in like manner High court t
and grounds as a ? Judge
5571 None
requests the issuing bank to open Advising All the
5572 an Letter of Credit? Buyer Seller Bank three

JCDA/IDAS
officer
functionin g
as Groups
C DA may delegate his power to make Officer Any IDAS Cannot be Non of
provision payments to: officer delegated these
5574
C&AG of India and their sub ordinate Central State Public
authorities are responsible to carry out audit Governme Governme nt Sector
of account of which of the nt Departme Undertaki All the
following? Departme nts ngs three
nts
5575
Prime Ministry of Chief Justice
C&AG of India shall be appointed by Minister Finance of
? India
5576 President
Calculate Net Debtors? RBD to be provided at
10% when the following adjustment is given?
Sundry debtors of Rs. 50000/- include (a)
Amount due from Ram definitely bad Rs.
2000/- (b) Amount due from Shyam Rs.
3000/- definitely good (c) Amount due from
Krishna Rs. 5000/- definitely doubtful?
5577 39000 40000 45000 48000

following adjustment is given. RBD is to be
provided at 10% ? Sundry debtors of Rs.
50000/- include (a) Amount due from Ram
definitely bad Rs. 2000/- (b) Amount due from
Shyam Rs. 3000/- definitely good (c) Amount
due from Krishna Rs. 5000/-
definitely doubtful?
5578 2400 2000 2250 1950

following adjustment is given? Sundry debtors
of Rs. 50000/- include (a) Amount due from
Ram definitely bad Rs. 2000/- (b) Amount due
from Shyam Rs. 3000/- definitely good (c)
Amount due from Krishna Rs. 5000/-
5579 4000 9000 10000 12000

whose value at the beginning of the year at
Rs. 2000/- was sold off at the half year for Rs.
1500/-. Depreciation
is at 10% per anum?
5580 500 400 250 100

calculator is an example of None of
5581 computers Hybrid Digital Analog These
He may be
asked to
assist but
will not as a
member of He may Depends He shall
upon the obtain the
Can a civilian officer attend to a Military court such participat e
court circumsta permissio n
of inquiry as a
nces of of Head
member
each case Office
5582
Yes.
Requires
permissio n Yes.
of PCDA/CD Requires
A permissio n
of CGDA
Can a DIDS be responded in 13 & 14
5583 accounts? Yes No
audit of claims for transportation Transport
charges debitable to the annual training ation
grant?
5584 M section Admin Pay
grant?
Can be Can be
permitted permitted
to get only if
enrolled but he/she
should not undetakes
engage in that legal
legal profession
profession will not be
as long as done during
in service office
timings
Can a Government servant be allowed to get

enrolled in Bar Association and engage in
5586 legal profession? Yes No
Yes, with
prior
permissio n
of OC of the With prior
unit concurren
ce of IFA
Can a motor cycle in a unit be detailed for
5587 recreational purpose? No Yes
Yes. With Yes. With
prior prior
approval of approval of
Test audit next higher
Can a provisional payment of pay &all. be CFA
made at by PCDA/CDA in case of individual Yes. At
his/her
kept on in service beyond date of expiry of
sanction? discretion
5588 No
With a
permissio n
of the
Disciplinar y
Can an accused official nominate a legal Not Authority None of the
practitioner as a Defence Assistant? permissibl e above
5589 Yes
At the
request of
Senior Audit
officer of
command,
in which
case sent to
him
personally
At the
discretion
Can audit authorities see the actual court of of GOC in
5590 inquiry proceedings? Yes No C
with prior
Can audit make independent enquiries from Depends on
permissio n case to case
Defence Service Personnel?
of PCDA
5591 No Yes
requires
prior
approval of
Can Leave not due be granted in the case of PCDA/CD Depends on
Leave Preparatory to Retirement? A case to case
5592 Yes No
Can Principal Controllers/Controllers give any Yes. With Depends on

permissio n
audit decision on a hypothetical case? case to case
of C&AG
5593 Yes No
5594 Can the CFA powers be delegated? Yes No Optional 0.5
Capital Account of Military Farm is
5595 compiled on basis? Monthly Quarterly Half yearly Yearly
section of PCDA/CDA deals with Audit of Store Store Audit

sale accounts and audit and payment of bills Contract section
on account of Section
auctioneers? commission?
5596 M section E section

section of PCDA/CDA deals with Audit of Store Store
sale accounts and audit and payment of bills Contract Audit
on account of Section section

Capital cost of works which are non As decided
productive in nature is met from by GOI a
? Ordinary Capital or b Special
Revenues budget Grants
5598
Driver of Officer using Any officer No need of
the vehicle the vehicle of the unit any
signature
5599 Car Diary has to be signed by??

Half
5600 Car Diary is maintained in ?????. Basis. Monthly Quarterly Yearly Annual
Carriage inwards when given in trial balance, Profit and Trading Balance Any of the
5601
Carriage outwards when given in trial balance, Profit and Trading Balance Any of the
5602
Hired Transport to non entitled personnel
regularized by CFAs should be treated as
loss in Appropriation
Accounts?
5603 Cash Stores a or b None

Next Higher
authority of
the
concerned
Cases of abnormally delay in receipt of unit/Depo t
Skeleton lists and other documents, LAO Army Head
should report the matter to Quarters
?

of audit other than incorrect interpretation
will be taken up by CDA
with
5605 CFA CGDA AFHQ DADS
interpretation of the Financial
Regulations by DAD should be submitted to
5606 MOD DGADS C&AG GOI

Cash Assignment in respect of GE can be One, two or b when b at
placed with treasury? more necessary discretion
of GE
5607 One
Higher Audit of Contract Management?
especially the Contracts relating to acquisition
of weapon systems and purchase of Store
stores including rations Store Audit
Contract
5608 IFA cell IA cell

Higher Audit of Contract Management?
stores including rations Contract Store Audit

permanent advance placed at the disposal of Appropria Grants in
Officers incurring tion aid
expenditure is
5610 Imprest None
Previous Budget Punching
year allotment s Media of
Cash assignment is released by E section of expenditu of current Recomme Pay
re year ndations of Sections
PCDA/CDA office to GE based on ?
AO GE
5611
Cash Assignment Register maintained
by Field Cashier Sub Section of PCDA
(O) is closed on basis?
5612 Daily weekly Monthly Yearly
expenditure pertaining to ECHS poly clinics is Each Poly Station Head Military All the
placed at the disposal of clinic Quarters Hospital three
?
5613
Cash balances held in the treasuries of the Consolidat Contingen cy Public
Central Government form part of the ed Fund of Fund of India Account of
? India India All the
three
5614
5615 Cash Book format is like a ? Journal Ledger Both None
As decided
by PCDA/CD
Cash Book is closed on of each month by Last 1st working A
GE except in the month of March? working day day
5616 25th
Cash book is maintained by Cashier, Cashier, All the
5617 under the supervision of ? GE GE, AO GE AO GE three
Cash book is maintained by the cashier under AGE i/c of Office

the supervision of in the sub Superinte
office of GE? division ndent
5618 BSO AO GE
Cash handling and Treasury Allowance at the
rate of p.m. is admissible to employee
when average monthly cash
disbursed is more than 500000/-
5619 350 500 700 1000

will be responsible to see that stores
consigned to PCsDA/CDAs by rail are taken
delivery of promptly to AN Records
avoid demurrage charges? section section
5620 Both None

5621 Both None

disbursed is up to 500000/-
5622 350 500 700 1000

Cash Requisition Book (Other than initial) is PCDA/CD
obtained by Field Imprest Holder from A of
? dependen t Dependen t Regional
PAO PAO CDA
5623 PCDA (O)

Cash Securities credited as lapsed deposits Next higher Army HQrs PCDA/CD A
cannot be refunded without CFA
the sanction of ?
5624 GOI
Three years Three years
including excluding
Cash security deposit remaining unclaimed for year of year of
period is transferred to Lapsed Three years deposit deposit
Deposit?
5625 30 years
Cash, land and building, plant and machine, Nominal Personal Real None of the
furniture and fixtures, account accounts accounts above
trademarks etc are examples of ------
5626
Casual employee on daily rates of pay is
entitled to notice of discharge (Termination
of his appointment) by
concerned MES authority? One month
5627 15 days 1 week 24 hours

Casual leave on account of sickness up
to day(s) can be granted without a
medical certificate
5628 3 4 2 1
when it is anticipated that they are not likely Six Months
to be required for more than
?
Casualties occurring in operational areas are Battle Physical
known as ? casualties casualties
5630 Both None

Category ''A'' Training None. They
Establishments function under the Control of Function
for the purpose of Training matters? Station independe
Command ntly
er
5631 AFHQ GOC in C

List all files
and
directorie s
recursivel y
starting List all files
from / List all files and
List a file
in / directorie s
named * in /
directory in /
directory
5632 Find / -name * will

List all files
and
directorie s
recursivel y
starting List all files
from / List all files and
List a file
in / directorie s
named * in / directory
in /
directory
5633 Find / -name * will

wing of Department of Defence Productio n Developm
Production controls the chain of Ordnance ent
Factories.
5634 Ordnance Research
Factories.
CO of
Respectiv e
Training
Category 'B' Training Establish Area
Army Head
Establishments are under the functional ment Command
Quarters
control of ? er
5636 GOC in C
the transactions received from Ministry of
External Affairs in
PCDA/CDA office?
5637 74 77 93 99
Category A Training Establishments in Indian Army H.Qrs. Corps Station
Army are functionally under the Command H.Qrs
Control of ? er
5638 GOC in C
Army Head Record Office Depot H.Qrs. EDP
Quarters concerned Battalion Centre
CC section of PAO obtains unit code in respect concerned (CGDA)
of army units from ?
5639
CCL not admissible if the child is
5640 years age or older 2 14 16 18
Book All India March

Compilati Compilati on Suppleme
on of RDR of RDR heads ntary Sectional
heads Accounts Compilati
ons
5641 CCO-3 represents ?

CCS CCA Rules 1965 came into force
5642 w.e.f. ? 1.1.1965 1.4.1965 1.10.1965 1.12.1965
CCS Leave Rules 1972 came into force 01.01.197 01.04.197 01.06.197 01.07.197
5643 w.e.f. ? 2 2 2 2
CDA (O) Account Number allotted to an

officer consists of digits and
Alphabets?
5644 5, 2 4,3 6,1 7,0
CDA (O) Account Number allotted to each
Army Officer is made up of
components?
5645 1 2 3 4
Special Original,
Repairs, Maintena
works have higher priority than Major, Ordinary nce Carry over,
Works in regard to budget? Minor Repairs New
5646
Special Original,
Repairs, Maintena
5647
CDA (O) Account Number contains
how many digits in addition of one
alphabet?
5648 11 12 13 14
CDA (O) Account Number is
5649 represented by (digits + 10 11 12 15
CDA can take up audit of any accounts which Command
do not fall within the sphere of HQrs
his duties with the consent of :
5650 CGDA FADS MoD
PCDA, Bangalore. CDA Code of CDA Chennai is
18 Exchange Code Heads are: Originating -
00/088/21 and Responding - 00/088/22. CDA
Code of PCDA Bangalore is 05. Exchange Code
Heads are : Originating 00/075/21 and
Responding 00/075/22. In Part I of the DIDS
an amount of Rs. 25,000/- is appearing in
Minus Receipt. Where does the amouont Minus Minus
Plus Receipt Plus Charge
appear in responding side and what will be Receipt Charge
against against
the against against
00/075/2 00/088/2
responding code head? 2 00/075/2 2 00/088/2
2 2
5651
CDA code of CDA (IDS) New Delhi is 30 and
exchange code head for CDA (IDS) is
00/093/91. Which code head will appear in
the punching medium where 00/093/9 00/093/9 Both A and Noe of the
CDA code is 30? 1 2 B Above
5652
CDA code of CDA (IDS) New Delhi is 30 and
exchange code head for CDA (IDS) is
00/093/91. Which code head will appear in
the punching medium where 00/093/9 00/093/9 Both A and
CDA code is 30? 1 2 B
5653 NULL
CDA code of CDA Chennai is 18 and exchange
code head for CDA Chennai is 00/088/21.
Which code head will NOT appear in the
punching medium 00/020/8 00/020/8 00/018/6 00/088/2
where CDA code is 18? 0 1 5 2
5654
CDA code of CDA Chennai is 18 and exchange
code head for CDA Chennai is 00/088/21.
Which code head will NOT appear in the
punching medium 00/020/8 00/020/8 00/018/6
where CDA code is 18? 0 1 5
5655 NULL
CDA is responsible to bring to the notice of Abnormall y Unusually Unusually Abnormall y
the executive in the cases where progress of heavy or heavy or heavy or heavy or
expenditure under a head is ? abnormall y unusually abnormall y unusually
low low low low
5656
CDA office pay section compiles the pay and
allowances of MES civilians
through class voucher?
5657 1 2 4 9
% of pay+DA is subscribed by a or b
5658 employee under NPS? 10 14 optional None

against CDA, Guwahati. CDA Code of CDA

Secunderabad is 25. Exchange Code Heads
are: Originating - 00/093/41 and Responding
- 00/093/42. CDA Code of CDA Guwahati is
21. Exchange Code Heads are : Originating
00/091/21 and Responding 00/091/22. In Part
I of the DIDS an amount of Rs. 20,000/- is
appearing in Minus Charge. Where does the Plus Receipt Minus Minus
Plus Charge Charge
amouont appear in Receipt
against against
responding side and what will be the against against
00/093/4 00/091/2
00/093/4 00/091/2
2 2
2 2
5660
Census of IRLAs is conducted by six three
5661 Ledger Wing of PCDA (O) once in a year months months a month
Central Government Receipts &

5662 Payments were framed in the year 1976 1983 1993 1996
fiscal deficit by an amount equivalent to

per cent or more of the GDP at the end of
each financial year beginning with the
financial year 2018-
19 as per FRBM Rules?
5663 0.5 0.3 0.25 0.1
5664 Central Index is not maintained Task Station corps None
Senior
Superinte
Central Index of Army Officers is maintained ndent
by which of the following Coordinati on Reception &
group Informatio
sections/groups/wings/sub sections of PCDA
n cell
(O) Pune?
Technical Record
Is operated Is controlled Controlls all
from by input input
controll output output and
Panel Is controlled data processing
by input data data
5666 Central Processing Unit

Stock Book
Rate as on
Central Purchase Articles of ASC stores issued date of Latest Highest of Lowest of
on payment will be priced by O i/c of ASC issue purchase
the two the two
retail shop at rate? price
5667
Central purchase vouchers relate to
5668 stores purchased through the agency MES DGS&D CPWD CGDA
Certain T & P issued to a contractor have Replacem It is up to

been lost by him. What will be amount to be ent cost + the
recovered? Market Replacem 10% discretion
Rate ent cost of GE
5669
As
determine d
w.r.to price
index
% of pay+DA is subscribed by Government

5670 under NPS? 10 14 15
As
determine d
w.r.to price
index

5671 under NPS? 10 14 15
Certificate audit is conducted by Task EDP
5672 in PCDA (O) office? holder system Both None
Para 43 of Para 43 of FR
FR Part I Part I Vol. II
Certificate for lost voucher is rendered as per Vol. I Para 43 of Para 43 of
provisions contained in ? FR Part II MESR
5673
No. The Yes,If CFA Yes No 3
certificate has not given Committe e quotation s
should direction to need not is required
contain obtain give any to be
details of quotation details enclosed
Certificate given by a local purchase market with the
committee was not showing details of market survey certificate
survey conducted and quotations obtained
from different firms. Is it correct?
5674
Certificate of review of orders and sanctions is
supposed to be submitted by LAO to IA cell of
PCDA/CDA Main
Office every ?

Certificates & Attestation is found in
5676 Part of Service Book. II IV VI VIII
3 years with Beyond 3

the permissio years with
n of next the sanction
higher CFA of
Governme
nt of India All the
CFA can conclude a contract for a period of
three
5677 1 year
CFA to write off loss is determined with Will be Will be
reference to loss in case where part decided by decided by
claim is admitted by carrying agency? PCDA/CD Executive
A
5678 Net Gross

for central transactions which is posted from
the financial accounts of
received from all Accounts Offices
in India each month
5679 each day each week each year

CGDA functions on behalf of as the Chief
Authority in all matters affecting internal
audit and accounting in respect of Defence All the
expenditure pertaining to Secretary three
the Defence Sservices?
5680 FADS MOD
CGDA has been delegated powers to detailed
5681 open below the Minor Heads Sub heads heads Both None

5682 25 20 10 5
5683 25 20 10 5
Chairman of CAT is appointed by Chief Attorney
? Justice of General
India
5684 President C&AG
Ministry Chief Attorney
Chairman of CAT shall be appointed by of Law & Justice of General
? Justice India
5685 President
Chairman of CAT shall hold the office
5686 for a tenure of years? 3 4 5 6
office on attaining the age of years or

completion of tenure whichever is earlier
unless a High
court judge?
5687 60 62 65 68
Oral Vertical written Group
Chances of distortion is more in --------- Communi communic communic comunicat
------- cation ation ation ion
5688
CDA of the
Dependen
Change of Field Imprest Holder need not be t PAO Dependen t
Regional CDA PAO
notified to ?
5689 None
Change of Field Imprest Holder need Dependen Regional
5690 not be notified to ? t PAO CDA Both None
Charged Expenditure is described in

5691 which Article of Constitution of India? 148 267 266 112 (3) (f)
heads should not be included in one bill as Misc. Pay and

per the provisions of Receipt & Payment Expenditu Allowance s
Rules. Which of the following re
is an Exception? Debt Heads
5692 Imprest
Charges which are incidental to Office Incidental Charged All the
Management in running the office are known Contingen charges expenditu three
as ? cies re
5693
(Account cards) are opened for stores of
very technical nature and which cannot be
accounted for in any Doubtful Central Nominal
stock group by Ordnance Depots? Audit Cards
Cards Cards Cards
5694
Cards Cards Cards
5695
Charging of overheads to individual Absorptio n Apportion All the
products or jobs with referene to determined ment three
rate is known as ?
5696 Allocation
PCDA/CD A Nearest
concerned Accounts
Cheque Book for Public Fund Account is LAO Office of
supplied by to the Officer i/c? concerned DAD
5697 Bank
Concerne d
Bank in
which
Cheque Book used to make payments PCDA/CD Account is
LAO of the
from Public Fund Account of the Army unit is PCDA/CD A unit A thgough opened
supplied by ? LAO
5698
Naresh Naresh Naresh Naresh
Debit and Credit and Credit and Debit and
Cheque given by Naresh dishonoured. What Bank Bank Bank Bank
will be journal entry to be passed? Account Account Account Account
Credit Debit Credit Debit
5699
Take up the Pass it on to
matter with correct CDA
Focal Point through
Cheque issued by a different CDA erroneously Branch DEA
shown in Debit Scroll, but noticed after DMS Take up the All the
matter
was certified. What three
with RBI
action you would suggest?
5700
cheque shall be payable at any time two three
5701 within a period of from the 30 days 45 days months months
Cheques unlinked for more than days

will be taken up with Focal Point Branch by
Accounts Section of CDA for
payment confirmation
5702 90 120 180 365

Chief Authority in all matters affecting Min. of
internal audit and accounting in respect of Home
expenditure pertaining to PCDA (BR) Affairs Defence
Border Roads is? New Delhi Secretary
5703 CGDA
Chief of Army Staff can accord Administrative
Approval of work with IFA concurrence when
it consists of
Special work costing up to Rs.

Chief of Logistics is a part of
5705 H.Qrs? Integrated Army Air Force Navy
festivals are observed
5706 compulsorily as fixed holidays 8 11 12 14

Chief of Naval Staff is assisted by

5708 Principal Staff Officers? 5 4 3 2
Chiefs of Staff are assisted by at AFHQ? Principal All the

Staff three
Officers
5709 FADS CGDA
Women Women
with having
Child Care Allowance is admissible to which of disability disabled
the following employees? child
5710 Both None

Child Care leave is admissible for
5711 days? 180 360 720 730
Child Care Leave is admissible if the

5712 child is below 18 years 17 years 21 years 25 years
Choose from the following, which is not the Press the Press the F2 Double click Click the
correct method of editing the Alt key key the formula
cell content cell bar
5713
CIC has powers of in dealing with Criminal
5714 complaints? Civil Court Court Both None
Claim for reimbursement can be

5715 received within period 2 months 3 months 4 months 6 months
Claim of Contractors preferred after

years are time barred by the
Statute of Limitations
Claims of contractors preferred after
period are treated as time barred by the
statute of limitations?
5717 2 years 3 years 5 years None
for intermediate maintenance of the work
while not yet opened for
service?
5718 Capital Revenue Each 50% None
service?
Claims on account of Condiment Public Regiment None of
5720 allowances are paid out of Fund Fund Imprest these
Claims preferred after months

5721 are generally treated as time barred. 12 24 36 48
personnel Defence Civilian ex-India are dealt Armed CDA
with centrally by the Forces (Army) PCDA New
? H.Qrs Meerut Delhi
5722 MOD
Clarifications required by PIFAs/IFAs Defence IFA wing
on all functional matters will be given by Secretary of CGDA
? office
5723 MOD FADS
Abstract of
Receipts &
Class 1 Punching Medium voucher is used to Cash Transfer Charges Cash
compile ? Vouchers Entries Accounts
5724
Class 3 Punching Medium is other wise Transfer
5725 called as --. Entry Civil ID DIDS Abstract
Class 3 Punching Medium voucher is used to Cash Civil ID Cash

compile ? DID Accounts Schedules Vouchers
Schedules
5726
Abstract of
Receipts &
5727
Class 6 Punching Medium voucher is used to Rawilway Cash
compile ? Bills DID Accounts
Schedules
5728 MES Bills
Class 8 Punching Medium voucher is used to Rawilway DID Cash
compile ? Bills Schedules Accounts
5729 MES Billa

days of Joining Time is admissible on
Transfer to out station when the distance
between old and new H.Qrs.
Is 1000 km or less
5730 10 12 15 20
Is 1000 km or less
5731 10 12 15 20
Class 9 Punching Medium is operated by PCDA/CD
which of the following offices? A Main
Office
5732 AO GE Both None
Schedules
5733 MES Billa
Class B vehicles dispatched by rail will be
issued a maximum of liters of
fuel by the vehicle depots?
5734 2 3 5 9
Class of voucher is represented by
5735 th digit of DIDS Number 4 5 7 11
Class V punching medium is used for Cash Railway Bills Cash

compiling transactions? Vouchers Accounts
5736 MES Bills

Classification, Accumulation, Cost Cost
Assignment and Control of costs comes under Accountan cy Accountin g
?
5737 Costing None
Classified list of officers of the Indian Defence
Accounts Service is known as
List
5738 Secret Classified Both None
Classified list of officers of the Indian Defence All the
Accounts Service is known as three
List
5739 Secret Pink Classified
examination will be considered for promotion Out of turn
to the grade of Auditor on
basis?
5740 Regular Adhoc Proforma
Debit Side Credit Side of Assets Side
of Trading Trading of Balance
Closing stock if given in Adjustment, it will be Account Account Sheet
posted on ?
5741 Both b&c

on Transfer to out station when the distance
between old and new H.Qrs. Is more than
1000 KMs and up to 2000
KMs
5742 10 12 15 20
KMs
5743 10 12 15 20
Closing stock if given in Trial Balance, it will be Account Account Sheet
posted on ?
5744 Both b&c

CMFAA is not admissible to army
5745 officer if he is on CL for more than 14 15 18 20
keeping in view of the actual cash One month

requirement of the Imprest Holder for a
period of ?
Cash cash Cash Made
Managem Managing for
ent Product Personnel None Of
Product These
5747 CMP stands for

CMP transactions are identified with
reference to which of the following
category prefixes by DAD?
5748 99 93 77 o1
CNC is conducted when price is reasonabl same as
5749 high low e LPP
Prior
permissio n
of higher
authoritie s
CO of a unit deposited public fund into his required Prior
permissio n
personal account stating that the same is kept Not in order
under safe and personal custody. Comment of CDA
required
5750 In order
Code heads operated by sections, which are
not supposed to be operated or which do not
pertain to Erroneous Doubtful Fictitious Suspense
their sections are known as ? heads heads heads heads
5751
Code heads operated in DAD and the sides Pamphlet of Classificati on
they are supposed to be operated by the RDR heads Hand Book
users are prescribed
in Books?
5752 Both None

None of
5753 Collection of 1024 Bytes 1 Kb 1000 kb 1024 kb these
Using which command you find

5754 resource limits to the session? rlimit ulimit setrlimit getrlimit
Using which command you find

5755 resource limits to the session? rlimit ulimit setrlimit getrlimit

Is more than 2000 KMs
5756 10 12 15 20
5757 10 12 15 20
Collections made by bank will find
Command H.Qrs. of Army conforms to a

tactical H.Qrs. for exercising
operational control?
5759 Mobile Static Both None
Commander of a sub area can accord Admin
Approval for a work not involving special work
if amount of
work does not exceed Rs. ?

Commanding Officers of Ships render to the Fortnightl y
PCDA (Navy) Mumbai, Cash
account ?
One CFA has sanctioned pension to a retiring
person in excess of amount admissible under
rules, keeping in view of the good services
rendered by the individual.2. One CFA has
sanctioned New Kind of furniture to a Both 1 Both 1 1 is 2 is
unit. and 2 are and 2 are correct, 2 is correct, 1 is
correct wrong wrong wrong
5762
Governme Governme nt Profit and Accounts
nt Account Account and Loss Closed to
and Balance Account Balance and
Accounts Sheet and Balance Balance
Closed to Sheet sheet
Commercial Account are reduced at the end balance
of the financial year to two statements:
Which are they?
5763
Commercial negotiations are invariably single Single Tender
conducted in case of tender PAC
? situations
5764 Both None

provisions of Sexual Harassment of women at Internal
work place Act in a Government office is Complaint s
called as Grievance Women
Committee? High Power
Redressal Welfare
5765
Committee constituted under the provisions
of Sexual Harassment of women at work
place Act on civilian side by the District Officer Internal Grievance Women
is called as Complaint s Redressal Welfare
Committee?
5766 Local
Committee on Public Sector undertakings
consists of Parliament Members with
from 25 (15, 30 (15,
Lok Sabha and from Rajya Sabha? 10) 15)
5767 22 (15, 7) 30 ( 30, 0)

Finance, Finance roles have been Internal,
merged and the concept of Integrated External,
Financail Advice has been Internal, Internal, Associate, Associate
established? External Asssociate External
5768
5769
commit, any act forbidden by the Indian Penal
Code or the unlawful detaining, or
threatening to detain, any property, to the
prejudice of any person whatever, with the
intention of causing any person to enter into
an agreement is defined as in Indian Undue All the
Contract Act? Influence three
5770 Coercion Fraud

Communication involving audit Addl. Group Officer PCDA/CD A
decision should invariably be issued after CDA/Jt. CDA i/c
approval by ?
5771 SAO/AO
Commutation of pension is admissible for
amount not exceeding % of
monthly pension?
5772 25 30 40 50
Commuted leave can be taken without MC up
to a maximum of days in
entire service?
5773 360 180 120 90
MC up to a maximum of in the entire
service if utilized for an approved course of
study certified to
be in public interest

Commuted leave up to a max. of _ days by a
female employee with less than two living
children if she adopts a
child less than one year old
5775 180 120 90 60

made out of vacancies falling under Direct Promotio n Total
quota in any Group Recruitme vacancies
'C' post? nt
5776 Sports
Compassionate appointments can be made
out of vacancies falling under Direct
Recruitment quota in Group
'C' post up to %?
5777 25 15 10 5
Compensation claims (MES Contracts) which
are ex-gratia in character
5778 GOI PCDA E in C CE
in respect of
any injury,
not resulting
in death or
permanen t
total
disableme nt
caused by an
accident
which is
directly
attributabl e
in respect to the
of any employee
injury which having been
does not at the time
result in the thereof
total or under the
partial influence of
disableme drink or
nt of the drugs
employee
for a period
exceeding
three days
Compensation is not payale to workers

injured under which of the following
circumstances under
5779 Workmen's Compensation Act? Both None
forms the basis for recovery/stoppage Return of Occupatio
of recovery of Licence Fee from the occupants Recoverie s n/Vacatio n
of the Returns
Government Buildings?
5780 Both None

of the Returns
5781 Both None

Compensation on account of late delivery Terminal Escalation Liquidated Demurrag e
where loss is pre determined Compensa charges Damages Charges
and mutually agreed to is known as tion
5782
Compensation to Land Owners on PCDA/CD A Station
account of Acquisition of Land is paid by Command er
?
5783 GE DEO
Compensatory leave may be prefixed Regular Casual
5784 or suffixed to ? Leave Leave Both None
Compensatory Leave should as a rule, be one month two months three six months
allowed within of its months
becoming due.
5785
Date of
Compensatory Leave will, however, not be Charge of Return of All the
given so as to cause evasion of rules regarding reckoning office duty three
allowance
5786
Competent Authority to write off a loss is Gross, Gross
determined w.r.to loss to
write off loss
5787 Net, Net Net, Gross Gross, Net
Decided by Loss
PCDA/CD determine d
Competent Authority to write off a loss is A in each by Audit
determined with reference to case Officer
loss?
5788 Net Gross

Compilation for each section of a Consolidat Book detailed
Controller's Office generated to exhibit ed compilatio n voucher
amount compiled under each Compilati of RDR compilatio Sectional
code head during month is ? on heads n Compilati
on
5789
Compilation process in EDP is done in
5790 stages? 6 5 4 2
Complaints Committee regarding Prohibition No such
of sexual harassment of working women requireme
should have not less nt at all
than women members?
5791 1/3rd Half 2/3rd

is empirical in nature and it given on a Costed Approxim
not exceeding basis, the object being merely Schedule of ate
to determine CFA for a Indication works Estimate
work/service by MES? Rough Cost
of Cost
5792
not exceeding basis, the object being merely Schedule of ate
to determine CFA for a Indication works Estimate
work/service by MES? Rough Cost
of Cost
5793
Complete the statement: The expenditure The The occasion The The
should not be prima facie occasion demands optional optional
more than ? desires demands desires
5794
admissible to Government servants on
permanent transfer normally up to
% of Basic pay?
5795 100 90 80 75
Concurrent Audit is done in which of PCDA/CD All the
5796 the following offices? LAO RAO A three
Expendabl e Equipmen t, Personal

Stores, Expendabl Articles,
Condemnation Boards are recorded in equipmen e stores Equipmen unit
two parts. Part I deals with and Part II t t, personal Equipmen
deals with articles t
5797
Conducting Inquiry is mandatory in Either a or
5798 penalty proceddings Major Minor b None
Consent is said to be free when it is not misrepres All the

caused by ? entation three
5799 coercion mistake

Consequential damage is a damage that can Yes. Yes. Imposed
be imposed on Contractor or not? Imposed as a part
over and of LD
above LD
5800 Yes. A or B No
Consequential damage is imposed in Prestigiou Maintena All the
5801 case of time critical Projects s Turn-key nce three
Some items Not issued.
on payment Units make
and some Local
on free Purchase
basis
Conservancy stores are issued to units
on payment
by Depots?
5802 Free
debited to
allotment of
respective
Conservancy stores issued by Supply and units treated as decided by treated as
Stores depots to units will be free GOC in C extras
?
5803
Directorat e
of Planning
and
is entrusted with the task of assisting in Coordinati Chiefs of Ordnance
implementation of perspective planning of on Staff Factory
Defence Production for three services? Committe e Board
All the
5804 three
Directorat e
of Planning
and
All the
5805 three
C copy of Receipt B copy of
issue voucher of issue
voucher the voucher
received consignee received
from Issuing unit from Issuing
Consignee LAO will link E copy of the voucher depot depot
received from Consignor LAO with ?
5806 None
Consignees LAO audits the stores accounts of Manufact
the Depot, unit or Formation, uring the
Issuing the Receiving the Stores None of
Stores Stores these
5807
minimum of % or
(number) E copies of vouchers for personal
linking
5808 2 or 60 3 or 100 1 or 60 4 or 100
Consignor LAO should send E copies to
Consignee LAO within days of the receipt of
skeleton list of last
decade/month
5809 7 30 14 10
Consolidated Abstract is prepared in
parts with reference to the provisions of
Civil Accounts Manual?
5810 5 4 3 2
Constitution of India came into force 26.01.195 26.01.194 26.01.194 15.08.194
5811 w.e.f. ? 0 9 8 7
5812 Constitution of India has 396 395 394 448

5813 Constitution of India has parts? 20 21 22 25
Sub Division
concerned
Construction Accounts are maintained by
in a GE office?
5815 AO GE BSO RAO/LAO

is responsible for adjustment of
departmental charges in respect of works
executed by MES on behalf of PCDA, CDA Army CDA (IDS) PCDA (BR)
Navy & Air force centrally? New Delhi Meerut New Delhi New Delhi
5816
5817
Construction Accounts are submitted Six
5818 to AO GE by MES once in ? Year months Quarter Month
Construction Accounts maintained by GE falls Cash Works Financial Managem

under which of the following Accounts Accounts Accounts ent
categories? Accounts
5819
Construction Accounts of MES are PCDA/CD All the
5820 signed by which of the following DAD AO GE A RAO/LAO three
grounds, helipads, roads etc. require sanction

by a formation commander not lower than a
or equivalent in cases when the work in No such
question is expected to last more than three Division Corps
Army
provision.
years from the date of completion? Command Command
Command er er FC of any
er
rank
5821
Consultancy charges, not exceeding
% may be included in the
Estimates, while preparing AEs?
5822 1 2 3 5
Contingency fund of India is kept Finance Finance Prime
5823 under the disposal of -------- secretary minister minister President
Contract costing is also known as Terminal Standard Marginal Operating

5824 ? Costing Costing Costing Costing
Contractors bills paid by Stores

5825 Contract section are divided into how 5 4 3 2
Contractors ledger is balanced

5826 ? Quarterly Half yearly Yearly Monthly
Settlemen t
by CE in
consultati
on with
CDA
Contractors claims which are exgratia in permissio n permissio n

5827 character, require of CDA of E in C GOI
is responsible for checking of cost data AO
of final bills r/o orders on Cost plus basis Embarkati on
placed on M/s Mazagaon Dock Limited, H.Qrs. Naval Pay PCDA
Mumbai CDA (CSD) Mumbai
Office (Navy)
Mumbai Mumbai Mumbai
5828
placed on M/s H.Qrs. Naval Pay PCDA
Mazagaon Dock Limited, Mumbai CDA (CSD) Mumbai Office (Navy)
Mumbai Mumbai Mumbai
5829
Contracts involving uncertain liability
can only be entered into by GE with the CE
approval of (Project)
5830 E in C CDA None
Contracts will be normally concluded 12
5831 for a period of ? 3 months 6 months months 3 years
Contribution to DSOP fund will be

commenced in the IRLA of Army Officer on
completion of from
the date of Commission? one month
5832 6 months one year 3 months

recovered by computerized system in respect
of Army Officer @ as
minimum contribution?
5833 0.05 0.06 0.08 0.1
recovered by computerized system in respect
of Army Officer @ as
minimum contribution?
5834 0.05 0.06 0.08 0.1
Controller General of Accounts is
5835 under the Ministry of ? Finance Defence Def/Fin Fin/Def
Controller of Printing and Stationery is

5836 located in ? Kolkata Nasik New Delhi Mumbai
Controllers may allow a time of to

command head quarters to furnish
replies to Draft Para?
Controllers' Offices that are patterned to Pattern Service Regional Functional
serve a particular Service or Controller Controller Controller Controller
function are called as ? s s s s
5838
Controllers will forward the LPCs of the DAD Ministry of
personnel who are proceeding on deputation External
to foreign Embassy Affairs PCDA New
Embassies/Missions abroad to ? concerned Delhi
5839 CGDA
accounting, audit and payment services to the PCDA (R&D)
tri-services organization functioning under the New Delhi
H.Qrs? CDA (IDS) PCDA New All the
New Delhi Delhi three
5840
5841
serve a particular Service or function are Controller s Controller s Controller s Controller s
called as ?
5842
Convening of Court of Inquiry has to be done
within days of detection
of loss.
Convert the following sentence to third I have It is informed I had I may be
person: I am informing you. informed that informed informed
you you you
5844
Your On audit of
On audit of
Convert the following sentence to third document is the
your None of the
person: I audited your document and found document I audited by document above
that me and , it is
found that
found that found that
5845
I am A detailed Please find
enclosing a programm e enclosed a
detailed has been detailed
programm enclosed programm
e e
Convert the folowing sentence to first person: None of the
A detailed programme is enclosed above
5846
Conveyance allowance is admissible to Army
Officers at the rate of per month when
the average distance of travel on official
duties is above 800
KMs for journey by own motor car?
5847 2520 2980 3646 4500

Army Officers at the rate of per month
when the average distance of travel on official
duties is from 201 to 300 KMs for journey by
own motor
car?
5848 1680 2520 2980 3646

own motor
car?
5849 1680 2520 2980 3646
own motor
car?
5850 1680 2520 2980 3646
own motor
car?
5851 1680 2520 2980 3646
is responsible to hold and issue POL at Supply Either a or b
stations where petroleum Depot
platoons do not function?
5852 MES None
5853 MES None
documents conveying praise or censure to
any individual will invariably be recorded in
his/her
? Personal file Service Book
5854 Both None

should be sent to all concerned including (i) Only (ii) and Only (i) and Not to be
IFA (ii) audit authority (iii) (iii) (iii) sent.
Paying Authority.
5855 All the 3
Copy of LPC cum data sheet need not be sent Officer
by Pension Cell of PCDA (O) to which of the Concerne d
following in the PCDA (P)
retirement case of Army Officer? Ledger wing CDA (PD)
Allahabad Meerut
5856
Copy of the P.M Class 9 voucher operated by Accounts Engineerin g All the
Pay section on a/c of Pay Section Section AO GE three
& allces. Is forwarded to ? concerned
5857
Copy sent to consignee, receipted by him and
returned to consignor is
in case of stores transferred from one
store depot to another?
5858 B copy C copy A copy E copy

Corrections of Ration Returns (RR) RR Ration Stock Balances
Opening balance in Local Audit is verified prepared by Account Ledger certified
from unit collected
5859
Partly with
facts and
Figures and
partly with
Estimates
Actual facts
and figures
5860 Cost Accounts deal with ? Estimates None

Cost ceiling of HBA may be relaxed up to
% in individual cases by
Ministry based on merit
5861 0.1 0.25 0.5 1
Cost of advertisement of a work in Work Office
Newspapers etc. is debited to concerned Contingen
? cy
5862 Both None
Newspapers etc. is debited to concerned Contingen cy
?
5863 Both None
is the basis of all accounts of measured Constructi Contracto rs Measure
work and of material received which have to on Accounts order book ment Book
measured or
counted by MES authorities? Work Diary
5864
is the basis of all accounts of measured Constructi Contracto rs Measure
work and of material received which have to on Accounts order book ment Book
measured or
5865
credited to Depends
the project upon
expenditu circumsta Regularize d
Cost of consumable stores returned to main re card utilized for nces of under the
stores at the time of completion of project maintena each case orders of
will be nce CFA
5866
Cost of finished product or work in Productio Conversio
5867 progress is known as cost? n n Normal Traceable
Cost of goods sold + Selling and Distribution Cost of Cost of goods Cost of Works cost
overheads is known as productio n sold Sales
in Cost Sheet?
5868
finished goods - Closing stock of finished Works Cost Works on Cost of Cost of
goods is known as in cost Sales goods sold
Cost Sheet?
5869
Cost at which
asset was
purchased
Cost of replacing an asset at current market Out of Replacem
5870 value is known as cost? pocket ent Notional
Cost of stamp paper when required to be paid Charged Voted Revenue Capital
by the Government in terms of expenditu expenditu re Expenditu Expenditu
decree/arbitration award, will be re re re
treated as ?
5871
Old station Old District
to new to new
station of district of Old
posting posting Residence
to New
Residence
Cost of transportation of personal effects is
5872 entitled from All of these
Cost that has already been incurred and Differenti al Opportuni
cannot be avoided by decisions cost ty cost
taken in the future is known as ?
5873 Sunk cost None
Cost which can be influenced by its Influence Controllab Variable Revenue
5874 Budget Holder is defined as ? cost le cost cost cost
Cost which is normally incurred at a given

level of output in the conditions in which that
level of output is
achieved is known as cost? Conversio n
5875 Normal Traceable Fixed

None of the
above
5876 What is the Level of pay for ACDA? 10 11 12

What is the qualifying service for MACP in None of the
case of Civ. Govt employees? above

5878
Which of the following kinds of leave can be Child Care Maternity Study Leave
combined with leave of any Leave Leave
other kind?
5879 Al of these
At the
discretion
of leave
sanctionin g
authority.
A female Govt. employee applied for Eligible for Eligible for
Maternity leave on account of threatened 45 days Not eligible 180 days
abortion. To what extent is leave admissible? without MC with MC
5880
Name the kind of leave that is not debited to Earned Child Commute d
any leave account. Leave Adoption Leave
Leave
5881 HPL
What is the minimum percentage of disability
prescribed for a disabled child for grant of
Child care leave to a
female Govt. servant?
5882 20% 30% 40% 50%

What is the maximum entitlement of Casual
Leave to a Govt. servant who is not entitled to
17 days of Public
Holidays during the calendar year?

Which allowance is not taken into account for Headquar ers
the purpose of calculating encashment of Allowance
leave? Annual None of the
Allowance above
5884 HRA
Child Care Leave is admissible if the
5885 child is below ? 18 years 17 years 21 years 25 years
5886 w.e.f. ? 2 2 2 2

spell?

No leave of any kind can be granted for a
continuous period of
except with the sanction of President
two
5889 None
commutation of one kind of leave into
another, he should apply for commutation,
within a period of --------
----------

5891 to days? 240 300 315 limit

5892 15 7 8 23
Joining Time unavailed that can be credited to No such
EL account on one Limit
occasion?
5893 10 12 15
Unavailed Joining Time if credited to EL No such Cannot be
account, the total should not limit credited
exceed?
5894 300 315
Requires
permissio n
of
Competen t
One day joining time admissible for transfer Authority Depends on
case to case
Account.
5895 Yes No

Retirement
5897 30 120 180 300
Half
5898 None
Without
When commuted, days of HPL will be Commutat

debited for one day of absence? ion not
admissible
5900 2 3 4
If an employee joins duty on 1st July
afternoon, his entitlement to EL
during the first half year would be-
5901 12.5 days 13 days 15 days 30 days
Commuted leave can be taken without MC up
to a maximum of days in
entire service?
5902 360 180 120 90
Which of the following kind of leave is not
admissible for Leave Preparatory
to Retirement?
5903 EL HPL Both None
The maximum quantum of leave admissible as

Leave not due is in
the entire career of an employee?
5905 5 years 2 years 360 days 180 days
Not
permitted
to use other
kinds of
leave during
Intervene
purpose of
applying the maximum limit
one Depends
continuou s Different on case to
5907 spell spells case
5908 90 180 240 730
Threatene d
Maternity leave is not admissible for Abortion
?
Threatene d Induced
Maternity leave is not admissible for Abortion Abortion
?
5910 Both None
Under what grounds commuted leave can be Private Medical Illness of ChildrensE
granted to Govt. employee? Grounds Grounds with wife ducation
MC
5912
Unaviled portion of which of the Joining Paternity Maternity All the
5913 periods can be credited to EL account? Time leave Leave three

5914 days? 180 360 720 730

Which of the following facilities Foreign

5916 cannot be availed during CCL? LTC Travel None Both

on account of
5917 30 60 90 180
Study leave is not to be granted to an
official due to retire within years of
return from the study leave?
5918 5 4 3 2
up to one year?
5919 0 30 60 90
days of EOL is admissible for the
whole tenure, if the tenure is one to five
years?
5920 0 60 90 100
Which of the following cannot be Earned Half Pay Casual Both B &
5921 combined with Joining Time? Leave Leave Leave C

What leave salary is payable to a Govt. Last pay As in the As in the No leave
servant who had been sanctioned EOL drawn case of case of EL salary
with medical certificate? HPL
5923
Additional
Special
limit of special casual leave will be treated as Casual Regular
Leave
Any of the
Leave Leave three
?
5924
which a Govt. employee is permitted
to take as leave preparatory to retirement?

will be total EL at

credit on 1-1-2018. He was on an
unauthorised absence for a period from 2-3-
2018 to 6-4-2018 which was treated as dies
non. What will be the
HPL at his credit as on 1-7-2018.
In the event of death of a female Govt. Major Unmarrie d Adopted
servant, encashment of leave salary is brother daughter Son
not payable to ?
5928 Husband
means a person who has completed his
year of age but has not
completed his year?
5929 14th, 18th 15th, 18th 15th, 21st 18th, 21st
As per Factories Act, Child means a
5930 person who has not completed 14th 15th 18th 21st
Capital cost of works which are non None.

productive in nature is met Should not
from as a general rule? be
incurred
5931 Capital Revenue A or B

Lighting in
P&L
Account
and Heating
in Trading
Heating and Lighting expenses when given in Account
trial balance, it will be posted in of final Trading Profit and Balance
Account loss account Sheet
accounts?
5932
PCDA (O)
Pune/Regi
onal PCDA or
CDA of the
case of Army Officers/PBORs, PCDA (O)
Pune/PAO concered
(ORs)
counts towards Qualifying
concered
PCDA (P) CRO, New

DMRO as TMRO as
Office Office
copy&#34 copy&#34
;"O ;"O
MRO to MRO to DMRO to
Accounts DMRO to Audit Accounts
Section Audit Section Section
section

Performa
nce
"De nova" budgeting is otherwise Budgeting Zero Base
famously known as ? Budgeting
5935 Both None

accepted by CFA, which is not considered as
modification to a
Contract?
5936 25 20 10 5
consecutive outstanding lists, it should be put
up to PCDA/Addl. CDA for
monitoring?
5937 2 3 4 5
MOD,
Dept. of Ex
. Irregularities noticed during post audit of Concerne d serviceme
ECHS bills/vouchers will be brought to the ECHS n Welfare
notice of by M poly
section of PCDA/CDA office? clinics
Station
5938 H.Qrs. GOC in C
5939 SAO/AO AAO

5940 2 3 4 5

t ns
5942 None
under Disciplinary proceedings in respect of Addl. PCDA/CD A Jt. CGDA
Hindi Officer working in a CDA/Jt. (AN)
PCDA/CDA office? CDA
5943 CGDA
serving and released officers? Ledger wing Section
5944 Legal Cell

overhaul programme can be earmarked for
retrieval of spares to complete remaining
vehicles in a Base
wksp
5945 1 2 3 5
guidelines on
5946 10 12 15 20
of the General
5947 20 15 10 5
on total vacancies
5948 2 3 5 10
Allowances of officers fixed/revised DO II
Authorizat All the
periodically by ion Slip Transcripti three
them? on Sheet
5949 Input
them?
5950 Input None
5951 1/3rd 1/4th 2/3rd 2/5th

5952 Records
Land and Cantonments Dept? Engineerin g
eous ation Contract
5953
Section section
Imprest
LW SS
Coordinati on
Rendition of Expenditure Reports in r/o Army Audit) Coordinati
Officers deputed to Assam Rifles, NSG, AWHO on Group
etc? (Admin)
Accounts Technical
% weightage shall be given to assessment
of work output, while
writing APAR?
5956 40 30 25 50
5957 0.2 0.3 0.4 0.5


Bankâ€™s portal minimum?
5959 2 3 4
5960 QMG
accept

period covered?
5963 Tender None
number authorised in the Strength
relative establishment? Scale Audit Nominal
Audit Audit
5964
5965 DIDS
philosopher and guide of the
Committees on Public Accounts and Public
undertakings?
ordnance factories?
5967 DGOF MGO DOS
limits laid down?
5968 1/3rd 0.25 0.5 2/3rd


grant?
section of PCDA/CDA deals with Audit of Store Store Audit
sale accounts and audit and payment of bills Contract section
on account of Section

Higher Audit of â€žContract Management?
stores including rations Store Audit
Contract

5973 Both None

Factories.
Special Original,
Repairs, Maintena
5975
As
determine d
w.r.to price
index

5977 under NPS? 10 14 15
accepted by CFA, which is not considered as
modification to a
Contract?
5978 25 20 10 5
Cards Cards Cards
5979

service?
Is 1000 km or less
5982 10 12 15 20
KMs
5983 10 12 15 20
5984 10 12 15 20
5985
of the Returns
5986 Both None

â€ñot exceedingâ€™ basis, the object being Schedule of ate
merely to determine CFA Indication works Estimate
for a work/service by MES? Rough Cost
of Cost
5987
Directorat e
of Planning
and
All the
5988 three
5989
placed on M/s Mazagaon Dock Limited, H.Qrs. Naval Pay PCDA
Mumbai CDA (CSD) Mumbai Office (Navy)
Mumbai
Mumbai Mumbai
5990
5991
5992 MES None
is the basis of all accounts of measured Constructi Contracto Measure
work and of material received which have to on Accounts râ€™s order ment Book
measured or book
5993
issues rates are not changed in a
year in general once fixed in respect of ASC
articles purchased locally?
5994 Payment Free Both None
minimum of 1% or 60 vouchers of E
copies, whichever is less for pairing with D
copies?
5995 Consignor Consignee Both None
directly or by or through any agency with or
without the knowledge of the principal
employer, whether for remuneration or not All the
as defined in three
Factories Act?
5996 Worker Employee Labour

regulates and develops the All the
5997 Pension Market under National PFRDA NSDL Axis Bank three
Represents the estimated value of work Provisiona l

for which details are not available at the time lump sum
of going to Provisiona l
tender as per IAFW 2249? sum
5998 a or b None
Medium-
term
Expenditu
re
Medium- Macro- Framewor k
shall contain an assessment of the
term Fiscal Fiscal Policy economic Statement
growth prospects of the economy with Strategy
Policy Framewor k
specification of underlying assumptions Statement
Statement Statement
5999
specifications are prscribed, in the case
of purchase of Items for which neither
industrial nor Defence Market Any of the
specifications are available Survey Temporar y three
6000 Adhoc
will be the Central Scale Audit Agency CDA
for carrying out the scale audit (Army) PCDA New PCDA (SC) PCDA (CC)
in respect of civilians of the AMC? Meerut Delhi Pune Lucknow
6001
Budget is a budgeting practice Performa Increment Zero Based
aimed at provision of funds relating the nce al/Decrem
expected results? ental
6002 Outcome
acts as the nodal agency for Military
consolidating Pension documents of Army Secretary
Officers? AG Branch Branch PCDA (P)
IHQ MOD IHQ MOD Allahabad
6003 PCDA (O)

Budget Indicates Dimensions Performa
6004 and Performance? nce Outcome Financial None
cannot be availed concurrently during

the notice period, when going
on voluntary retirement
6005 EOL EL HPL None
cannot be combined with Joining Time Earned Half Pay Casual
availed by a DAD Leave Leave Leave
employee when transferred
6006 None
charts are maintained in PCDA
(O) to watch for the monthly receipt of
Nominal Rolls?
6007 Reminder Increment Visual Nominal
Controllers (Fys) of DAD are
located alongside major Ordnance and
Clothing Factories?
6008 39 44 10 12
production/indigenous
manufacture in the country? Buy & Make Buy & Make
(Indian)
6009 Buy Make

has right to withhold or withdraw Chief Justice Prime Vice
pension? of Minister President
India
6010 President
specified banker and not expressed to Promissor y Currency
be payable otherwise than on demand? Note Note
6011 Cheque Bank Note

is an agreement between the Standard
Purchaser and the Supplier to supply stores at Agreemen
specified prices during the t Term Standard
period covered by the contract? Rate Contrat Contract Contract
6012
is responsible for ensuring that the Formation
Field Cashier carries out his duties in Command
accordance with the regulations? er All the
three
6013 GOC in C PCDA (O)

and maintaining a technically sound
accounting system in the Departmentalized
Accounts Offices and to prescribe general
principles, systems and form of Government
accounts?
6014 C&AG CGA CGDA GASAB

Command
ing Officer
of the
unit/Estab
lishment
is responsible for maintenance of All the
Accounts of unit/establishment? three
6015 LAO PCDA

is the level at which indents Maximum Minimum Danger Ordering
6016 should be placed for replenishing level level level level
committed by a party to a contract, or with

his connivance, or by his agent, with intent to
deceive another party thereto of his agent, or Undue All the
to induce him Influence three
to enter into the contract?
6017 Coercion Fraud
specified expenditure, of funds included in a Cash Appropria Re-
primary unit of Assignme tion appropriat
appropriation? nt ion
6018 Budget
of the Govt. of India is to
ensure that suitable accounts are maintained
by the Defence Services
6019 MOD (Fin) CGDA CGA C&AG
of the Govt. of India is to Ministry of Defence
ensure that suitable accounts are maintained MOD Finance Minister
by the Defence Services? (Finance)
6020 MOD
prepares and monitors Defence Service Departme Finance Dept. of Dept. of
Estimates of the Ministry of Defence? nt of Division of Defence Defence
Defence MOD R&D Productio
n
6021
prepares CIV for MT expended in Consignor Train Consignor Consignee
transit? unit Quarter LAO unit
Master
6022
Services & Ministry of Defence (Civil)-
Receipts and Charges annually each
year?
6023 CGA DGADS CGDA FADS
quantity above which stocks should not be level level level level
held at any time?
6024
scrolls are received along with All the
DMROs from Focal point branches in three
Accounts Section of PCDA/CDA office?
the Paid cheques from Focal point All the
branches in Accounts Section of PCDA/CDA three
office?
shall carry out an annual review of the
compliance of the provisions of the Act and
the rules made there All the
under by the Central Government three
6027 CGA C&AG CGDA

of the compliance of the provisions of the
FRBM Act and the rules made there under by
the Central All the
Government? three
6028 C&AG CGA CGDA

% of Basic pay + DA is
recovered as subscription under NPS from the
pay of employee?
6029 20 15 10 6
Auditors' grade are filled by promotion of
Clerks according to seniority subject
to fitness
6030 80 50 25 10
an be defined as index numbers of the Profit-
movements of the various financial items in Volume Ratio
the financial Liquidity
statements for a number of periods? Trend Ratio Currnt Ratio
Ratio
6031
includes the presentation of Financial Cost Cost
information derived from Costing records for Accountin g Accountin g Accountan
the purpose of managerial cy
decision making.
6032 Costing
is a quantitative record of Stores All the
receits, issues and closing balances of item of Ledger three
stores.
6033 Bin Card EOQ
personnel paid by PAO (ORs) Regional CDA
President's Body Guard, New Delhi? CDA of the PCDA New (Funds)
PAO Delhi Meerut
6034 PAO itself
meaning of words will be All the
6035 adopted in interpretation of orders? Indirect Dictionary Relevant three

employer
Managing
6036 agent Both None
Nearest Regional PCDA All the
PCDA/CD A PCsDA/CD A (Navy) three
Mumbai
6037 provides funds to ships?
Ration Returns are prepared Temporar
6038 for rations issued to troops moving by y Train Transport Special
expressed in arithmetical terms, between

figures which have a cause and effect
relationship or which are interconnected with
each other in Accountin g
some other manner?
6039 Trend Both None
Ratios can be defined as index
numbers of the movements of the various
financial items in the financial
statements for a number of periods. Profitabilit y Accountin g
6040 Trend Turn over

6041 quantity of stock that should be held level level level level
shall have right of audience in all Standing Attorney Any All the
courts in the territory of India? Councel General Advocate three
6042
% of service books are
supposed to be audited by LAO in a year to
complete the audit cycle?
6043 5 10 20 25
copies of Loss statement is
6044 prepared by Army units and 3 4 5 6
servicing of equipment/refurbishment/
renovation/modification including inter alia
planned dry docking to attain designed/stated
performance, as
prescribed in DPM?
All the
6045 Service Repair Refit three
is responsible for organizing and All the
imparting both induction and in- NADFM OTI three
service training to the IDAS Officers Pune Gurgaon
6046 CENTRAD
contract price
whatsoever? with Price
contract
Escalation
6047 Firm Rate

Ministers is responsible to the House Prime, Prime, Home,
of People? Home Parliamen Defence
t Affairs
6048 Council of
Scheme and MACPS shall run Staff Car
6049 concurrently ACP Driver Both None
5 &13 of Union Government Finance Defence

Account and send the same to the CGA? Secretary
6050 CGDA FADS DGADS

Return of
Recoverie s
forms the basis for recovery of Occupatio n Allotment
Licence Fee Returns Letter
6051 None
from
Holder in
is a documentary medium Entitleme nt Entitleme nt Authorizat All the
through which entitlement of IRLA slip ion Slip three
6053
office is responsible to maintain Regional Pay audit CDA All the
GPF accounts of Defence CDA Office (Funds) three
Civilians? Meerut
6054
Vouchers are prepared All the
6055 to issue stores for experimental Issue Receipt Nominal three
is a documentary medium Transcripti Authorizat
through which entitlement of on sheet ion Slip
6056 Input DO II
functions to coordinate and assist in
introduction of Management Accounting
System in Central
Government Departments ?
6057 CGA C&AG CGDA GASAB

is an instrument in writing containing Promissor y Bill of Currency
an unconditional Note Exchange Note
undertaking, signed by the maker?
6058 Bank Note
is responsible for providing accounting, PCDA (R&D)
audit and payment services to the HQrs. SFC New Delhi
(Strategic PCDA New PCDA (BR) CDA (IDS)
Forces Command)? Delhi New Delhi New Delhi
6059
advises the credit to the Issuing Bank Advising All the
beneficiary in the case of payment through Bank three
Letter of Credit?
6060 Buyer
is an instrument in writing Promissor y Currency Bill of
containing an unconditional order, signed by Note Note Exchange
the maker?
6061 Bank Note
No. of days is prescribed in RTI Act to
give reply to an RTI application
in normal case?
6062 2 7 15 30
codification of voucher for compilation of Punching Defence
account from which Medium Ledger
data is entered in computer?
6063 Both None
section/wing/cell of PCDA (O) deals with SS Permanen t
Recovery of LF and allied charges of Army Coordinati Record
Officers in occupation of on Group section
Govt. Accommodation?
6064 Rent Cell EDP

section/wing/cell of PCDA (O) deals with Permanen t
Scale audit of strength returns of Record
Army Officers posted in various units? section Nominal Records
Roll Cell section
6065 EDP
vouchers are referred to instead of A,B,C,D Consumin g ASC Medical Ordnance
and E copies in the case of units supply Depots Depots
which of the following units? Depots
6066
1. HRA has no reference to the rent paid 2. 1 is correct 2 is correct
No Rent receipt is required to release HRA. and 2 is and 1 is
wrong wrong Both are Both are
wrong correct
6067
12 years National Defence Certificates when 5% less
submitted as security deposit, they will be than
accepted at their 5% less surrender
value? than Face
6068 Face Surrender

2nd appeal on decision of First Appellate
Authority (under RTI Act) shall lie within
from date on which
decision supposed to be made?
6069 30 Days 45 Days 60 days 90 days

6070 a b c d e
A will be allotted in the â€˜Râ€™ section Separate
for each addressee with whom task holder
communications are regularly made Separate
rack Separate box Pigeon hole
for dispatch work?
6071
A head which is placed under a
particular Minor Head by the CGA should not
be placed under another
Minor Head by DAD?
6072 Sub Head Detailed Both None

A bid shall remain valid for days
6073 in case of single bid RFP 90 120 180 365
A bill becomes a only when it is

6074 receipted and stamped 'PAID Paid Bill Voucher Document Form
A Bill shall be deemed to be a Money Bill if it Remission All the

contains only provisions /Alteratio n three
dealing with of tax?
6075 Imposition Abolition
A building which will serve its purpose for a
period of less than years is
classified as Temporary Building?
6076 7 6 5 10
Permanen t
employee
subject to
clearing the
Probation
Government service and is selected for Quasi
competitive examination held by the U.P.S.C. employee
will be appointed as a ?
Probation Permanen t
6077 er employee
A Cash Assignment is a in letter of Fund All the
6078 favour of a Disbursing Officer? Credit credit Transfer three
A cheque deposited in to bank has

been stated has dishonoured? Which side of
the cash bok will be updated?
6079 Credit side Debit side Both None
the Cash Assignment of the year ? not
2018-19, available for
if balance 2018-
available 19
6080 2019-20 2018-19

A cheque received in a PCDA/CDA office is Special Dak Not diarized
diarized as at
all
6081 Valuable Bill
Take back
the
acknowle
dgment
A cheque submitted by a tenderer has been Give back given earlier
Ask him to to All the
dishonored by his bank. What action would the Cheque
deposit cash him three
you suggest the Executive? to Tenderer
6082
A cheque with more than
alteration/alterations should not be issued by
D section of PCDA (O)?
6083 2 1 3 4
A clerk in debt will not be employed in the Any of the
offices of three
6084 AO GE LAO DPDO

A complete record of works performed under Work Contracto rs Measure None of
a contract is Diaries order ment these
contained in book Book
6085
unfair
Undue All the
A contract which ceases to be enforceable by
law becomes
when it ceases to be enforceable?
him nt Rules
6088 No
A day is calculated from to Midnight to Morning to Afternoon
for the purpose of TA/DA entitlements Midnight Morning to
Evening
6089
At any time
before
Annual completio
A decision on identification of a Defence n of work
Works
Building as a Prestigious is taken at the stage
Programm
of ? e
Execution of
can be
acceded to
at the
discretion
can be of
at the Officer
discretion
request
of CDA
6091
Deposit in the case of nt servants parties
?
6092 Both None
suggest freely
6093
exceeding ?

detained in custody for a period detention intimation Date of the
exceeding 48 hours w.e.f.: is received Detention offence
6095
acquired on any other post, Unless otherwise period with a
provided request
6096 Continue Cease

?
6097 Both None
minimum Three years
period of

cost basis shall be required in
"Make" cases in the
successful prototype
6099 20 30 40 50
the ? provision
6101 Lok Sabha Both

Consolidated Fund of India All the
is known as ? Honorariu m Special pay three
6102 Fee


years?
6104 2 3 5 10
the
6105 5 4 3 2
6106


May make
in presence
A person who is usually of sound mind, but of a
Not
occasionally of unsound mind, a contract Gazetted May not
Officer defined in
when he is of Make
the Act
unsound mind
6110 May Make

May make in
presence of a
A person who is usually of unsound mind, but Gazetted
occasionally of sound mind, Officer Not defined
a contract when he is of sound in the Act
mind?
May not
6111 Make May make
A person who owes money to
6112 businnes is known as ? Debtor Creditor Both None
official
language of
the area in
which the
applicatio n
is being
A person, who desires to obtain any made
information under RTI Act, shall make a
request in writing or through electronic
means in ?
Any of the
6113 English Hindi three
A post carrying a definite rate of pay Permanen t Temporar y Deputatio n Time Scale
sanctioned for a limited time post post post post
6114
A post carrying a definite rate of pay Ministerial
sanctioned without limit of time is known as appointm
? Permanen t Temporar y ent Time Scale
post post post
6115
A Principal Controller/Controller Depends on
over-rule a decision given by a case to case
predecessor in office without reference to the
C.G.D.A.
6116 may may not can't say

or any of its successors, from participating in
any procurement rocess undertaken by it on
GeM portal, if it determines that the bidder
has breached the code of integrity, for not not not No such
a period of ? exceeding exceeding exceeding 3 limit. For
one year two years years life time
6117
A production or service location, function, Cost
activity or item of equipment whose costs Allocation
may be attributed to cost unit
is defined as ? Cost Centre
6118 Cost Unit None

A promise made without any intention of Free Consent Malafide
performing it is defined as in Intention
Indian Contract Act?
6119 Coercion Fraud
A promissory note, bill of exchange or cheque
drawn or made in India, and made payable in,
or drawn upon any person resident, in India
shall be Indeginou s
deemed to be instrument?
6120 Inland Indian Foreign
is deemed to be abandoned and will Care and Works All the
not be entitled to maintenance funds by maintena PCDA/CD programm e three
MES? nce A Records
6121
A recruit will become entitled to the pay of Posted to
sepoy from the date he any unit
completes training and gets ?
6122 Attested Mustered recruited
He should He should
obtain consult the
permissio n disbursing
of higher officer
A Regional CDA has reduced the amount of Action authoritie before
Action taken s doing so
Cash Assignment since it may prove much in taken by
by CDA is in
excess of CDA is not order
requirements of the Disbursing Officer in order
6123
GE
personally
A register of MBs is maintained by will maintain Accounts Engineerin g
Sub division
section of GE office section sections
6124
No. & date subject
to which matter under
attention is correspon
drawn dence
A Reminder should contain which of the

6125 following? Both None
Within 6
months from
the date of
original order
without IFA
concurren
With prior ce
concurren After
ce of IFA ensuring
subject to that there is
fulfillment no down
of trend in
stipulated prices
conditions
For full
quantity
upto 1.5
6126 A Repeat order can be placed by executive lakhs
servant should not accept any Commercial Should not
Employment within accept in
from the date of retirement without rest of the
the previous sanction of the life
Government?
6127 One year Two years Four years
cease to
draw his
pension
during period
Exercise
continue to of reemploy Draw both choice to
A retired officer in receipt of pension, when ment
draw his salary and
reemployed will pension pension draw
either
6128
A sanction issued on 29.03.15 from
6129 Budget Allotment of 2014-15 will be 31.3.2015 29.3.2016 1.4.2016 28.3.2016
A second meeting of the DPC may be Unforesee n creation

held in the same year for drawing up a panel of new posts
for vacancies?
6130 Both None
the purchase of Personal Computer cannot be
granted before the expiry of
years from the date of drawal of
earlier advance?
6131 2 3 4 None
A service receipt for which full particulars are Suspense Other Any of the
not given must be head Receipts three
taken to the head ?
6132 Deposits
A single window system for passing all T Advance Single T Single Single
advance payments of TA/DA, LTC etc. has Payment Advance window cell Window
been established in PCDA (O). Cell Payment Cell
Name the section? Cell
6133
A stipulation in a contract of sale with
reference to goods which are the
subject thereof may be ?
6134 Condition Warranty None a or b
A supervising officer can accept %
below MRP while carrying out auction of MES
stores
6135 10 20 30 60
Add 2000 Add 2000 Add 2000 Add 2000
to Debtors, to Purchases, to Debtors, to
Creditors Creditors and Sales and Purchases,
and Deduct Deduct 2000 Deduct Sales and
2000 from from 2000 from Deduct
Purchases, Debtors, Purchases, 2000 from
A transaction of Purchase Rs. 2000/- is Sales Sales creditors Debtors,
recorded as Sales? What will be the Creditors
adjustment if noticed at the time preparation
of final Accounts?
6136
A Tribunal shall have, and exercise, the same

None. No
jurisdiction, powers and authority in respect
powers for
of contempt of
contempt
itself as a ?
District Supreme
6137 Court High Court Court
Transactionsâ€™ at the end of every financial
year is prepared only for
head-wise details
6138 Major Sub Major Minor Sub
â€˜User Chargesâ€™ is a component Tax Non Tax
6139 of as defined in GFR? Revenue Revenue Both None
Receipted Office copy

copy of of consignor
â€™ Aâ€™ copy of the issue voucher prepared Copy of consignee Consignor
by issuing depot is ? consignee LAO copy
6140
AAO (A/cs) will test check the Cheque linking
done by task holders to the extent of % in
respect of cheques
of Rs. 1 lakh and above?
6141 10 25 50 100
AAO can pass the requisition for LTC
6142 advance up to Rs. 100000 75000 50000 25000
AAO can sign Punching Medium Class I No such

6143 voucher up to Rs. ? 25 Lakhs 10 Lakhs 5 Lakhs limit
AAO in DAD is authorized to audit and

make payment Cash Requisitions up to Rs.
?
6144 50000/- 1 lakh 5 lakhs No limit
AAO is authorized to price loss
6145 statements and expense vouchers up 20000 25000 40000 50000

irrespective of
6146 1 0.25 0.1 0.05

AAO working in a CDA office can grant
days of CL to Senior Auditor working
under him at a time?
6147 2 3 4 5
Absence of more than days in a
year will normally be considered as irregular
while writing APAR?
6148 30 60 90 180
required for a period of over years from
the anticipated date of completion of work
will be in
temporary construction?
6149 3 5 7 10
According to MOD, Capital items are classified
as those having unit price of Rs. lakhs and
above and a life span
of years or more?
6150 2, 7 20, 10 10, 7 10, 5

Accounts are divided in to how many
6151 types? 2 3 4 5
Accounts audited half yearly but not audited

within following the close of a half year
will be regarded as audit
in arrears?

Accounts kept open after 31st March Suppleme
6153 are known as March Accounts? ntary Residual II None
Accounts of CSD (India) and a review All the
thereon are furnished by to MOD (Fin) CDA (CSD) Controller s QMG
Mumbai branch
6154 CGDA
Accounts of Hindustan Aeronautics Ltd are Quarterly Audit a firm of
subject to audit, like those of other limited audit Committe es profession
concerns, by ? boards al auditors
6155 None
Accounts of NCC formations are audited by State Defence
LAO, the cost of which is met out of ? Governme Service
nt Estimates At his
discretion
6156 Both
account of Discharge, Retirement and
Superannuation etc. are held in Ledger wing
for period and then transferred to
Permanent Record one month Six months
section?
6157 3 months One year

account of Discharge, Retirement and Frequentl y
Superannuation etc. transferred to Required
Permanent Record section are held as Record
Records by Permanent Record Temporar y
Section?
6158 Moving Dynamic

Accounts of the following concerns are not Canteen
published in the commercial appendix to Stores
Appropriation Accounts of Military Departme
Defence Services? Engineerin g Military nt (India)
Farms
services
6159 None
Accounts of which of the following concerns Canteen
are published in the commercial Appendix to Stores
the Military Departme
Appropriation Accounts? Farms nt
6160 None Both

Accounts Office, Department of Defence PCDA (R&D)
Supplies, New Delhi is under the New Delhi
administrative control of ? PCDA New PCDA (BR)
Delhi New Delhi
6161 None
amounts becoming irrecoverable from any
cause, if the amount is not in
excess of Rs. ?
6162 1000 3000 5000 500
Accounts section adjusts MRO by (+)
compiling in the punching medium Receipt
under the MRO head?
Accounts supposed to be audited annually
but not audited within following the
period of annual audit 12
will be regarded as audit in arrears? months

on will be obtained annually by Account 30th
Section from all individuals against whom Septembe r
advances are 31st
outstanding 31st March
December
6165 30th June

Acme steel seals are accounted for by
6166 by the Store Depots Volume Number Weight None
ACP Scheme has been introduced in 07.08.200

6167 Army w.e.f. ? 9.8.1999 1.1.1996 1.10.1997 3
ACP scheme was introduced for

6168 civilian employees in the year 1996 1999 2003 2006
Acquisitions covered under the

decision would mean purchase from a foreign
vendor followed by licensed production/ Buy & Make
indigenous manufacture Buy & Make
(Indian)
in the country
6169 Buy Make
of other PAOs are scheduled to the concerned Printed
PAO by the dependent PAO of the Field Compilati on
Imprest Holder by using Demand
? Intimation
6170 Form IX Form X

sent to PAO by the Imprest Holder on
first working day following the of
payment?
6171 Month Week day Quarter
Actioned Part II Orders after due post audit IRLA of Case file of
will be filed in , which may be respective the
referred to for future linking Batches/B officer respective retained by
etc undles officer EDP
6172
Additional amount will be equal to the
average balance in the account during the
period of 36 months preceding the month of
death, subject to a
maximum of Rs. under DLI?
6173 60000 75000 100000 120000
pensioner attains the age of 100 or more is
payable @ % of Basic
Pension?
6174 30 40 50 100
6175 20 30 40 50
6176 20 30 40 50
pensioner attains the age of 90-95 is
payable @ % of Basic Pension?
6177 20 30 40 50
pensioner attains the age of 95-100 is
payable @ % of Basic Pension?
6178 20 30 40 50
Additions or alterations to the list of auditable PCDA/CD A
documents will be carried
out under the orders of ?
6179 CGDA DGADS MOD (Fin)
Additions or alterations to works of
â€œDefencesâ€•costing not more than Rs.
may be approved by CFA as
Special works?
6180 10000 15000 20000 50000

Adjustment made among owners of Compensa General Net worth Loss
vessel and cargo in the event of loss or tion Average ratio statement
damage to vessel/cargo is known as
6181
Army called
out in aid of
civil power
Admin Approval, Technical Sanction and Urgent Imminent
allotment funds etc. are not insisted/required military danger to
in which of the following cases dealt by MES? necessity buildings
All the
6182 three
Administration of Inter Service Organizations Army H.Qrs. Naval H.Qrs
is the direct
responsibility of ?
6183 MOD Air H.Qrs.
Administration of the Armed forces of the Concerne d Chiefs of
union is the main function of Service Staff
? H.Qrs. Committe Integrated
e H.Qrs
6184 MOD
Administritive Tribunals Act is 27.02.198 28.02.198 01.03.198 01.04.198
6185 effective from ? 5 5 5 5
on a new to meet
service not expenditu
provided in re in excess
Budget and of the
there is no provisions
sufficient for the
time for service
necessary included in
approval an
before close Appropria
of the tion (Vote
financial on Account)
When a year Act
need arises
to incur
unforesee n
expenditu
re in excess
of the
sanctione
d grant
Advance from Contingency Fund of India can

be allowed under which of the following All the
6186 circumstances? three
While
proceedin g
on Course of
Instructio ns
exceeding 3
months
within
India
While
Advance of Pay is admissible to Army On transfer proceedin g
Officers in which of the following within ex-India All the
6187 circumstances? India on duty three
Advance of pay to Army Officers paid by Field
Cashier is compiled to 00/018/6 00/018/6 00/018/6 00/018/6
suspense head (till recovered in IRLA)? 0 1 4 5
6188
Advance of TA for family of deceased Advance
employee is admissible up to % of the Not
probable amount of travelling expenses Admissibl e
admissible
6189 100 90 75
Advances drawn on Field Cheques by Army In three In two Installmen
officers from Field cashier are recovered in equal equal ts decided
in IRLAs of the Full at one installmen installmen by PCDA
officers? go ts ts (O)
6190
M section of Regional CDA are intimated to Compilati Demand Cheque All the
PAOs on monthly basis on Report Intimation Slips three
through ? s
6191
Advertised Tender Enquiry is also known as Open Limited Local
? Tender Tender Tender
6192 None
Air
Headquart
AFCAO is a service organization under the PCDA (AF) ers All the
administrative control of ? Dehradun three
6193 HQ IDS
made for any new major work not included in
yearâ€™s programme
unless work can be entirely financed 15th 30th 15th 31st
during the year? November November December December
6194
After 7th CPC Air Travel is admissible for LTC
for the employees in pay level
and above
6195 6 7 8 9
After approval maximum of % of the AE
amount will be added for special Architectural
features and superior specifications in respect
of
buildings identified as prestigeous?
6196 10 25 33.33 50
After closing of annual accounts, if a
rectification/readjustment is necessary, same
will be carried out
with prior approval of ?
6197 CGA C&AG Both a & b MOD

budgetary allocations, the Department of
Expenditure in consultation with NITI Aayog
and the concerned Ministries shall prepare
Budget statement linking outlays
against each scheme/project with the
outputs/deliverables and medium Performa Modified
Performa
term outcomes nce nce and Appropria
Outcome tion
6198 Outcome
After the drawee of a bill has signed his
assent upon the bill, or, if there are more
parts thereof than one, upon one of such
parts, and delivered the same, or given notice
of such signing to the holder or to some
person on his
behalf, he is called ?
6199 Drawer Drawee Payee Acceptor

After the pensioners are paid, the pension
paid voucher is required to be submitted to
the PCDA (Pensions) by
all the PDAs except ? Post Offices
6200 DPDOs Banks None

To be
decided in
each case
Agreement in restraint of marriage is on merits
?

To be
decided in
each case
Agreement without consideration is on merits
?

To be
decided in
each case
Agreements by way of wager are on merits
?

Air Force has Minor heads of
6204 accounting? 8 9 10 12
All acquisitions of lands and buildings and Ministry of
relinquishment thereof within the enclaves of Urban
New Delhi is the DGDE, Developm
responsibility of ? New Delhi ent
6205 MOD CGDA
All advances of traveling allowance will be Loans and Demand

Debt Heads Register of
entered in a maintained for the Advances cum Audit
purpose? Register Advances Register Register
6206
otherwise specifically provided for in
authorised regulations or other orders of
Government, require the prior Governme
sanction of ? nt of India
6207 MOD AFHQrs. IFA

All alterations to the capital cost arising out of Periodical
renewals of whatever value will be entered in Services
maintained for each installation by Measure
MES? ment Plant Constructi
Register of Record on
Book Buildings Book Accounts
6208
be received only in the Record section of the
PCDA/ CDA?s office and will be sent to the
respective section after being duly diarized.
Under no circumstances should any bill be
eceived by any section direct.
Exception is Medical
Works Bills
Bills
6209 None Both

All cases of losses in the offices at Armed Respectiv e Principal
Forces Head Quarters are investigated by Head of Staff
Offices Officers PCDA New
Delhi
6210 CBI
All cases of payments due to incorrect
interpretation by DAD for which direct
responsibility attaches to DAD should
be submitted to for orders?
6211 GOI MOD (Fin) CGDA DGADS

All charges paid at ports or elsewhere in India
in connection with stores obtained from
should be treated All the
as expenditure in India? three
6212 England Pakistan Nepal

between Departments, both commercial and
non-commercial of the Central Government,
within the same financial year and not
beyond
years from the date of
transaction?
6213 2 3 5 30
All communications and instructions issued to Measure Contracto
contractor arising out of the day to day ment Book râ€™s Order
execution work will be Book All the
recorded in ? Work Diary three
6214
All conservancy stores are issued on Payment,
basis to units and cost thereof Not
is to any allotment? Free. Not Free, Debitable Payment,
debitable Debitable Debitable
6215
All deposits remaining unclaimed for Time
6216 three years are called as Expired Old Lapsed Standing
formations are directly sent by the concerned Record Depot All the
units to their respective Office Battalion three
?
6217 PAO (ORs)
All Embassy accounts including EOI, PCDA (R&D)
Washington are centrally received in New Delhi
from Pr CCA, MEA? CGDA PCDA New PCDA (BR)
office Delhi New Delhi
6218
Officer affecting his pay and allowances, Govt. Part II orders Audit report Executive
promotions etc. are orders orders
notified through
6219
All extra expenditure connected with Survey Defence
of India Unit, which would not have been Services
incurred but for field Survey of Estimates MOD Any of the
operations, shall be borne by? India (Civil) three
6220
All forms of security, including standing
securities together with standing security
bonds are forwarded
for safe custody to the office of PCDA/CD A
6221 CWE CE AO GE
All Grants and payments of pensions should Audit cards Register of
be recorded in by PCDA P.P.O. Pension
(P) Allahabad? Register
6222 None
All grants of leave other than All the
6223 leave will be notified in Part II Office Casual Child Care EOL three
Hospital
Admission
All Hospitalization cases will be monitored / Hospital All the
stoppage
through Register in PCDA (O) office? Discharge three
Rolls
6224 Sick list

Accounts EDP
Section of centre of
CGDA CGDA
6225 All India Compilation is produced by MOD (Fin) None
All irregular or over issue of stores should be
treated as losses in
Appropriation Accounts?
6226 Stores Cash a or b Both
All Officers Quarters other than Single All the
Officers quarters attached to Messes, will be three
held on Pool?
6227 Station General All India
All orders (work/stores/services)
having financial effect will be noted in the
Construction Account as ?
6228 Asset Allotment Sanction Liability
All orders to contractors will be in writing and Daily orders Amendme Executive Work
signed by GE in the form nts to CAs orders orders
of ?
6229
terminolo
gy as
All queries and observations raised by audit Bilingual (i.e. decided by
Hindi, Impersona l audit
officers should be in ?
English) officer
6230 Personal
All shore establishments in Andaman are FOC in C FOC in C
under the jurisdiction of ? PCDA Mumbai Visakhapa
(Navy) tnam
6231 HQ. IDS
MES, Station
Station Command
All the accommodation at a station although Station Command er er, PCDA/CD A,
physically in the charge of Command PCDA/CD MES
is at the disposal of ? er, MES A
6232
All the accommodation at a station is at the Station
disposal of Command
er
6233 MES DEO PCDA
All the cash transactions in Military
6234 Farms Cash Books will be recorded in Blue Red Black Green
All the casualties effecting Service matters of All the
a PBOR are recorded in three
invariably?
6235 Pay Book IRLA Sheet Roll
All the casualties like admission to hospital, Part II Ration
leave, attachments to other units etc. are orders to Account to
linked in audit of Ration Ration Part II
Accounts from ? Account order
6236 Both None

All the Defence Parcels received on account Embarkati on AO
of imported stores are cleared and distributed Command (Embarkat
to the consignees by ? Port Trust ant ion H.Qrs) All the
Authority of Mumbai three
India
6237
done is more than Rs. are paid by GE irrespectiv e
after pre audit by of
PCDA/CDA? amount
authorized will be prominently
enfaced as â€˜ â€™?
6239 Passed Cancelled Both None
All works catering for a period of more
than years will be built to
permanent specifications?
6240 10 7 5 3
All works catering to short term requirements Date of
i.e. accommodation not expected to be According
required for a period of over five years from Approval to Anticipate d
the will be in temporary the work Date of
construction? Starting the Date of As decided
completio n by CFA
work
of work
6241
Allotment of Field Imprest Account Number Accounts/
to the Field Imprest Holders is the duty of ORs Section
sections of PCDA/CDA? Pay Section
6242 M Section IA Section

Allowance granted to meet personal Compassi Composit e Compensa Sumptuar y
expenditure necessitated by special onate Allowance tory allowance
circumstances in which duty is Allowance Allowance
performed is known as ?
6243
Alterations and improvements necessitated
by technical reasons or engineering reasons
are classified as Special Capital
by MES? Minor works
works works
6244 Repairs
Alterations necessitated by Original Maintena Depends Special
Administrative reasons are classified as works nce services on case to works
case
6245
Contractor for any article, commodity or
special work including all proper charges is
known as as defined in Marginal
IAFW 2249? Prime Cost
Cost
6246 Total Cost Basic Cost

Amount
already
Amount for which DIDS is originated will be recovered No. of
Amount of Outstandi
verified by Responding CDA with reference to by instalment s
originatin advance ng
the reflected in already
g CDA paid Balance
the concerned LPC received? recovered
6247
Amount of Insurance cover for Group
6248 B official is Rs. under CGEGIS? 30000 60000 120000 240000
Amount of resource given up in Prime Cost

exchange for some goods or services is
defined as ?
6249 Cost Price Attribute
of dried up trees, grass either by auction or by Regiment al Governme nt 50% to each
Contract is credited to fund of a, 75% to a
? b 25% to b
6250
6251 An agreement enforceable by law is Void Voidable Contract Tender
An agreement not enforceable by law
6252 is said to be ? Void Voidable Contract Tender
law at the option of one or more of the

parties thereto, but not at the option of the
other or others, is
Contract?

Controller
of Printing
and
Stationery
An annual indent for articles of stationery , Kolkata Governme
PC of A
required for use during the following year will nt Printing
Kolkata
be sent so to by PCsDA/CsDA? Press, Nasik
6254 CGDA
An appeal against final disallowance of an
audit officer should be submitted within
from date of issue of 12 24
disallowance intimation? months months

circumsta he does not
nces exist possess the
that give qualificati
rise to ons agreed
justifiable to by the
doubts as to parties
his
independe
nce or
impartialit
y
6256 An arbitrator may be challenged only if ? None a or b

An army officer cannot be granted Study
6257 Annual leave in combination with Furlough leave Sick Leave None
Any
qualificati
on acquired
before
commissio
ned in
considerat
ion of which
a concessio
n in the
form of Any
antedate qualificati on
seniority which was
is given minimum
required for
entry
An army officer is not eligible for qualification

6258 pay in respect of ? None Both a, b
a year can accumulate days of un
availed Annual Leave of the year of
retirement for Leave Encashment
purpose?
6259 10 15 30 60
While When he is
supernum declared as
erary to the Prisoner of
establish War
While on ment to
An Army Officer will be entitled to full pay and All the
duty Ex- his corps
allowances? three
India
6260
office of President occurring by reason of his
death, resignation or removal, or otherwise
shall be held as soon as possible after, and in
no case late than
from the date of occurrence of
vacancy
6261 3 months 6 months 9 months One year

The Afternoon
Forenoon of of the last
the last day day of the
of Afternoon of preceding Afternoon
An employee whose birth date is the first of preceding the last day month of the last
the month shall retire on the month of the day of the
month month
6262
An error no matter how old and small it may Remittanc e All the
be, must be corrected if it three
affects Head
6263 Debt Deposit
An item appearing on the crredit side of the Debit side Debit side of
Trial balance is posted at unless of Trading the P& L
deducted from items posted on Account Account Any of the
other side? two
6264 None
An item appearing on the crredit side of the Liabilities
Trial balance is posted at unless side of the
deducted from items posted on Credit side Credit side balance Any of the
other side? of Trading of the P& L sheet
Account Account three
6265
Para pay Para Pay will Para pay
will be be admissible will not be
admissible to the issued until
to the permanen t the result of
temporary incumben the enquiry
incumben t is
An officer (permanent incumbent) in receipt t promulgat
ed Para pay is
of parachute pay is placed under suspension.
payable to
The duties have been attended to temporarily
both the
by another officer. In these
circumstances officers.
6266
An officer appointed to the IDAS by
direct recruitment shall be on initial probation
for a period of ?
6267 4 years 3 years 2 years One year
allowance leaves his qualifying Half of the full amount 1/3 of the 1/4 of the
appointment within one year. He has to amount amount amount
refund
6268
Equipmen t
issued free of
cost by
An officer has lost some articles while governme Other
performing duty. He seeks reimbursement. nt expensive
Which of the following can be admitted articles
6269 Jewelry None

He should
obtain
permissio n
of higher
An Officer responsible to collect certain authoritie Prior
Government dues has rejected a cheque s permissio n
Not In Order
received on the due date of receipt of the of CDA
said dues. Comment required
6270 In order
An officer retired on reaching the prescribed Short
age limit for compulsory retirement with at Service
least 15 years Commissioned service Commissi
qualifying for pension but whose total service oned
is less Officer
than 20 years is known as ?
6271 Late Entrant Both None

when when
his/her he/she
office assumes
receives the the duties
An officer shall begin to draw the pay and when order of that post
allowances attached to his tenure of a post he/she of issue of
?
with effect from the date receives the the order
? order
6272
within one within 2 within one
month from months year from
the date of from the the date of
promotio date of promotio
n promotio n
An officer shall exercise the option of this pay Soon after
the n
fixed on promotion
promotio n
6273
An officer who is entrusted with the Controllin g Disbursing Audit Executive
responsibility of controlling the Officer Officer Officer Officer
progress of expenditure is known as
6274
An officer who is entrusted with the Pay
responsibility of controlling the progress of Accounts
expenditure under any Controllin g Officer All the
appropriation is defined as ? Officer three
6275 CDA
An order of suspension shall be
reviewed by the competent authority before
expiry of days?
6276 30 60 90 180
Analysis of All India Defence Services Receipts Heads that
and Charges generated in compilation system appear in
deals with which CHB
of the code heads?
6277 RDR heads Both None

None, since
it is not
Analysis of star rates fixed in a Contract by auditable
MES officers should be produced for audit by
?
6278 DAD Test Audit Both

Andaman & Nicobar Islands fall under
6279 region as per Official Language A B C None
struck off from the charge within

months from the date reported lost
6280 Three Nine Six Twelve

Annual Abstract of progress register in CDA PCDA (R&D)
respect of Defence Exchange Accounts is (Army) New Delhi
prepared by ? Meerut PCDA New
H.Qrs. office
Delhi
6281
Secretary Secretary
(Expendit (Economic
Annual Accounts of India shall be
ure), Affairs),
countersigned by ?
Ministry Ministry
of Finance of Finance
6282 CGA C&AG

Annual Acquisition Plan(AAP) of each
service would be a year roll on plan for
capital acquisitions?
6283 1 2 3 4
Annual assignment, as sanctioned by GOI is CDA
placed by at the disposal of the Indian (Army)
Embassy in Nepal for PCDA CC PCDA New Meerut
payment of dues to Gorkha officers? Lucknow Delhi
6284 CGDA
Report is generally submitted to CGDA
by PCDA/CDA by , if otherwise changed by
CGDA?
6285 1st April 1st May 1st June 1st August
Annual Audit Certificate is submitted by CGDA 1st 1st October 1st 1st
to FADS/Secretary (Def/Fin) Septembe November December
not later than each year r
6286
Chiefs of Secretary
Army/AF/ (Def/Fin)/
Annual Audit Certificate submitted by CGDA is Defence Navy FADS All the
countersigned by ? Secretary three
6287
Annual
Review of
Annual Financial statement is also known as Appropria Demands for Balances
? tion Bill Grants
6288 Budget
Annual Immovable Property Return is 30th
supposed to be submitted by every Septembe r
Group â€Ãâ€™, â€˜Bâ€™ officer by 30th 31st
(last date of submission)? 31st March
November January
6289
Annual Immovable Property Return is 01st April of
supposed to be submitted by every the year
Group â€Ãâ€™, â€˜Bâ€™ officer 31st 31st
reflecting the status as on ? October December
6290 1st July

Annual indent for articles of stationery
required for use during following year will be
sent by R Section of PCDA/CDA office so as to
reach Controller of Printing and Stationery,
Kolkata on or
before of each year?
31st 31st
6291 January December 2nd January 1st March
Controller
Annual Indent for forms used in CDA office is
of Printing
placed on by
and
Ã¢â‚¬ËœRÃ¢â‚¬â„¢ Section of CDA?
Stationery
Admin
6292 CGDA section MOD
Annual Interest on AFPP fund balances of
PBORs is compiled through Class
voucher by Fund Cell of PAO?
6293 1 4 2 8
Course of
Instructio n
Annual leave for army officer is not granted in Temporar y All the
continuation of ? duty Study Leave three
6294
March
suppleme
March ntary
Annual Review of Balances is prepared based March Manual
Suppleme
on the compilation of monthâ€™s Suppleme Correction
ntary
accounts? ntary Correction
6295 March
Secretary
(Def/Fin)/
Annual Review of Works expenditure is FADS Defence
prepared by ? Secretary
6296 E-in-C None

Annual Training Grant is made to Vice Chief of Deputy
for distribution to units and Army Staff Chief of
formations/Training Establishments and Army Staff Military
control the same? Secretary
6297 GOC in C
Anti tank Regiments, Medium Corps of
Regiments and Heavy Regiments etc. are Signals
units of ?
6298 EME corps AOC Artillery
Any bank which is appointed to transact Focal Point
business of the Government pertaining to Bank
that Ministry or Associate d Accredite d Scheduled
Department is known as ? Bank Bank Bank
6299
Of notificatio
n of
Any claim for pension/gratuity/Family Retiremen
t/Death Of
pension benefits are payable on the basis of Any one of
etc. Retiremen
rules in force as on the date t/Death etc. the three
?
6300 Of Payment
Any deviation from fiscal deficit target shall
not exceed of the gross domestic
product in a year as per
FRBM Act?
6301 One-Half One-Four One-Five One-Six

continuous service on the date of journey No such
performed by him/his family limit
is eligible for LTC?
Trial balance gets posted at places in
the final accounts normally unless broken into
piece meal
postings?
6303 1 2 2 or more None

to the possession thereof and to receive or
recover the amount due thereon from the
parties thereto in respect of a Bill of Exchange
is known
as ?
6304 Drawer Holder Payer Drawee
Any person within days from the receipt
of a decision from CPIO can make an appeal
to First appellate
authority under RTI Act?
6305 30 45 60 90
Any points doubt regarding provisions of GFR Ministry of Ministry of
are required to be referred to Defence Defence/F
? in Ministry of C&AG of
Finance India
6306
Any qualifications required for the arbitrator Parties Arbitratio n Any of the
may be decided by ? concerned Tribunal three
6307 High Court

Any recommendation by an administrative Higher
authority for exceptional treatment, outside authority
the through
rule, should be addressed to ? PCDA/CD A PCDA/CD
A
6308 CGDA DGADS

Any replacement issue of public clothing lost Loss Issue Nominal
by the individual not due Statement Voucher Voucher
to neglect should be supported by
6309 MRO
No such Both a
6310 Any Reserve is ? Liability Asset rule and b
delivered to delivered to
the the
addressee at addressee
his place of at last
Any written communication cannot be delivered to
business known
deemed to have been received if it is the place of
under the Arbitration and addressee business
Conciliation Act? personally
6311 None
AO attached to GE office discharges Technical Legal Financial All the
6312 which of the following duties? Advice Advice Advice three
PCDA (R&D)
New Delhi
AO DAD (HAL), Nashik division is under the PCDA (SC) PCDA PCDA (AF)
administrative control of ? Pune Bengaluru Dehrudun
6313
AO DAD Hindustan Aeronautics Ltd. CDA (R&D) CDA
Hyderabad is under the jurisdiction of Hyderaba Secundera
? d bad PCDA (AF) PCDA
Dehrudan Bengaluru
6314
PCDA (R&D)
New Delhi
AO DAD MOD (Civil) is under the jurisdiction PCDA New PCDA (BR)
of ? Delhi New Delhi
6315 None
AO GE (Factory) Avadi falls under the Controller of
jurisdiction of which of the following Factory,
Controllers? CDA, Avadi PC of A,
Chennai Kolkata
6316 Both b, c
PCDA (R&D) PCDA (R&D) CDA
Hyderaba New Delhi Secundera
AO GE (R&D) Hyderabad is under the d bad
B through A
6317
PCDA (R & PCDA (R&D) JCDA (R&D)
D) New Hyderaba Pune
AO GE (R&D) Pashan Pune is under the PCDA (SC) Delhi d
administrative control of Pune
6318
An advisor, A Accountan
Administr paymaster t, primary
ator and , record auditor and
Accountan t keeper and Financial
auditor Assistant Friend,
AO/AAO MES attached to MES Engineer office Philosoph
perform functions as
er and
?
Guide
6319
AON for capital procurement would lapse for
all cases where the RFP for approved quantity
is not issued within 18
from accord of AON months
6320 6 months One year 2 years

DAD RRs by selection from AAOs with years
regular Service in the
grade?
6321 5 4 3 2
APAR graded with a score of 7.9 is
6322 given a score of ? 8 7 7.5 6
APAR has to be finally taken on record by 31st August 30th 31st 30th
? Septembe October November
r
6323
APAR in respect of Group â€˜Câ€™ staff is not 30th
required if retiring on or Septembe
before of the year. r
6324 30th June 31st July None
APAR of a resigned Government servant may his original
be destroyed after from the date of date of
resignation (i.e. the date of casualty)? superannu
ation
6325 1 year 2 years 5 years

APAR of a Retired employee may be
destroyed after a period of
from date of retirement
6326 One year Two years 5 years 10 years
APARs graded below 4 will be given a
6327 score of ? 1 2 3 0
APARs graded between 4 and short of

6328 6 will be rated as ? Poor Average Good Bad
APARs graded between 4 and short of 6 will Any of the
be rated as `good' and given a three
score of
6329 4 6 5
Appeal against the decision in the case
of sexual harassment complaint should be
preferred within days?
6330 30 45 60 90
Appeal is not allowed in which of the Suspensio n Withholdi
following cases? ng of
Pension
6331 Penalty None
Appointment held by an individual, whose Magisteria l Super
duties are not of an executive character, but Appointm numerary
employed as a member of Estt. is ent Ministerial Extra Establish
Appointm Appointm ment
ent ent
6332
Quarter Master Military

Appointment of a Field Cashier is done by Adjutant
Master General of Secretary
branch of Army Head Quarters? General
General Ordnance Branch
6333
Partly by DR
and Partly by
Direct Promotio
Appointment of Hindi Officer in DAD is done
Recruitme n Promotio n Deputatio n
by ?
nt (DR)
6334
Dept. of
Official
Language,
Ministry of
Home
Appointment to the post of Hindi Officer for Affairs
DAD is done by
6335 UPSC DAD None

Appointments of COAS/Lt Generals of AFMS
and DGAFMS are
Appointments?
6336 Merit Fixed Tenure Special
Appointments to Central Civil Service Group Prime Cabinet
'A' are done by ? Minister Secretary
6337 President Cabinet

Appropriation Accounts of the Defence (Civil) FADS, CGDA,
and Defence Pensions are prepared by Defence Defence
office and Secretary Secretary CGDA,
signed by ? CGDA, FADS CGDA
6338
Appropriation audit conducted by PCDA/CDA Locally Centrally
covers expenditure under Controlled Controlled
which of the following heads? heads heads
6339 Both None
Appropriation Bill once given assesnt by Appropria Union Vote on Demands
President becomes ? tion Act Budget Account for Grants
6340
Appropriation Bill when signed by President Vote on Appropria Appropria Budget
becomes ? Account tion Act tion Grant
Account
6341
Approval of _ is taken before actual
conclusion of a contract for less than 11
months duration resulting from
floating of additional tenders? PCDA/CD A Army H.Qrs.
6342 GOC in c GOI

Supply
Order/Co
Approval of CFA for specific item of ntract All the
expenditure is issued in the form of Concurren ce Agreemen three
? t
6343 Sanction
Acceptanc e
of Necessity
Approval of Competent Authority is issued in All the
the form of three
6344 Sanction U.O. Note

Approval of Competent Financial Technical Special Administr Special
Authority for special work is conveyed in the Sanction Sanction ative Admin
form of ? Approval Approval
6345
Approval of the Competent Engineering Administr Acceptanc e Engineerin g
Authority for Costed Schedule of works is ative of Necessity Appreciati
known as Approval on Technical
? Sanction
6346
Approximate Estimates are prepared by MES Market Stock Book Standard All the
based on ? Rates Rates Schedule three
of Rates
6347
Sole Panel of
Arbitrator Arbitrator s
6348 Arbitral Tribunal means ? Both None

Arbitration Agreement may be in the form of Arbitratio n Agreemen t No such
? Clause requireme
nt
6349 a or b
6350 Arbitration Agreement shall be ? Oral in writing a or b Registered
Arbitration awards are claimed Hand

6351 through in general Special Bill Receipt RAR Final Bill
Arbitration awards can be divided into

6352 broad categories. 2 3 4 5
Area Accounts Office Agra is under the

6353
Area Accounts Office Ahmedabad is under the PCDA (SWC)
administrative jurisdiction Jaipur PCDA (SC) PCDA (CC) CDA
of Pune Lucknow Meerut
6354
Area Accounts Office Allahabad is under the
PCDA (P) CDA PCDA (CC) PCDA (AF)
Allahabad Meerut Lucknow Dehradun
6355
Area Accounts Office Dehradun is under the
6356
Area Accounts Office Dehu Road is PCDA (SWC)
Pune Lucknow Meerut
6357
Cantonment is under the administrative PC of A
jurisdiction of CDA PCDA (CC) Kolkata
Guwahati Lucknow
6358 CDA Patna
Area Accounts Office Kolkata is under PC of A
Guwahati Lucknow
6359 CDA Patna
Area Accounts Office Pathankhot is under the PCDA (WC)
PCDA (NC) h PCDA (CC) CDA
Jammu Lucknow Meerut
6360
Area Accounts Office Portblair is under the
CDA CDA CDA (IDS) PC of A
Chennai Guwahati New Delhi Kolkata
6361
Area Accounts Office Shillong is under PC of A
Guwahati Lucknow
6362 CDA Patna
Area Accounts Office Siliguri is under the CDA PCDA (CC) PC of A
administrative jurisdiction of Guwahati Lucknow Kolkata
6363 CDA Patna

Area Accounts Office Srinagar is under the PCDA (WC)
PCDA (NC) h PCDA (CC) PC of A
Jammu Lucknow Kolkata
6364
Arithmetical check of calculations in
works bills is exercised by E section of
PCDA/CDA in respect of only as many items as
work up to a total of % of the gross
amount shown in a bill?
6365 10 25 50 100
PCDA
(Navy)
Armed Forces List Cell functions in which of PCDA (O) Mumbai PCDA (AF) All the
the following offices? Pune Dehrudun three
6366
CDA Regional
Armed Forces Personnel Provident Fund All the
(Funds) PAOs (ORs) CDA office
(AFPPF) Accounts of PBORs are maintained by Meerut Fund Cell three
6367
Army Base work Shops are part of which Corps of Army Corps of Corps of
Corps of Army? Engineers Ordnance EME Signals
Corps
6368
Vice Chief Deputy
of Army Chief of
Chief of Staff Army Staff
Army Staff
6369 Army Command is headed by ? GOC in C

Army Comprises of the following Army Territorial
6370 except ? Reserve Army Both None
6371 Army has Minor heads of 8 9 10 12

Army Number of PBOR has how many
6372 digits? 6 8 10 12
Army officer should not use more than
one way journey Form D in a calendar
year?
6373 Two Four Five Six
Army officers are entitled to Specialist Pay.
Who among the following cannot be treated
as a specialist? Graded Classified
Consultan t
Specialist Specialist
6374 None
cannot prefix can prefix can suffix
or suffix with with
Sunday and approval of approval of
holiday Controllin g Controllin g
can prefix officer officer
or suffix
Sunday and
holiday
6375 Army Officers availing annual leave

Army Officers Benevolent fund is not All the
recoverable from which of the following NCC TA MNS three
categories of Officers? Officers Officers Officers
6376
Army officers can accumulate up to a
maximum of days of Annual Leave in a
calendar year for the purpose of
encashment?
6377 10 20 30 60
Are entitled Are not Are entitled Are entitled
to advance entitled to to advance to double
for advance for only if PCDA the amount
purchase of purchase of (O) prescribed
Motor Cars Motor Cars approves
6378 Army officers serving in operation areas

Arrange (1) Preliminary Slip (2) Draft
6379 Para (3) Audit Para (4) LTAR in serial 1234 4321 1423 1324
order. (1) Command Chief Engineer (2)

Commander Works Engineer (3) Garrison
Engineer (4) Chief Engineer
Zone
6380 3241 1342 1243 1423

Arrangements to ensure that all the treasuries Cash Resource
have at all times sufficient funds to meet the Managem Operation s
demands placed on ent Financial
them is known as ? system Control
6381 None
Arrears of license fee and allied charges bills Instalmen ts
due to delay in receipt in the office of PCDA decided by
(O) are recoverable @ 1/3rd of PCDA
in ? Instalmen ts
pay
6382 Full
Arrears of pay of Defence Civilians are paid Regular pay Suppleme
through ? bill ntary pay bill
6383 Both None

Article of Constitution prescribes
the powers of President to promolgate
ordinance?
6384 112 113 117 123
Articles of different makes and Different Similar Combined
patterns but serving the same purpose will be articles articles articles
treated as
6385 None
Articles of indigenous produce are
6386 known as stores? Local Central State Indian
As a general rule, section(s) will be

under the direct control of the Principal
Controller/Controller in
his/her Main office? Admin, O&M
6387 Any 2 Any one No

objection will be raised on account of excess
over allotment, if the expenditure on a work
in progress No such
does not exceed Rs. ? provision.
6388 5000 1000 500

As a safe guard against fraudulent use of
Railway warrants, two copies of issue voucher
will be forwarded by the Stationery Depot
(issuing books of PC of (A) LAO of the One copy
blank forms) to ? Kolkata unit each to a, b
6389 None
Payment
not
As adjustment voucher is like a utmost supported
care should be taken while calculating and by
filling up the amount in adjustment voucher document
in PAO? ation
Blank unaccount Favour to
6390 Cheque ed Money the PBOR
As defined in Negotiable Instruments Act, the any person post office
term "Banker" means ? acting as a savings bank
banker
6391 Both None
legal
As defined in Workmen's Compensation represent
managing anybody of All the
Act, Employer includes ative of a
agent persons three
? deceased
employer
6392
classified as 'X' in India for
the purpose of HRA paid to Government
employees?
6393 4 7 8 9
As per 7th a Government Employee is eligible As per the

Depends on
to get Annual Increment in a year in
case to case Option
normal course? exercised
6394 Once Twice

of India, the Official Language of the
Union shall be Hindi in Devnagari Script
6395 343 112 (f) 148 310

of India, it shall be the duty of the
Union to promote the spread of the Hindi
Language
6396 343 345 346 351
UT
without
As per C&AG Act the term Union includes UT with Assembly
which of the following? Assembly
6397 Both None

As per Civil Accounts Manual, Category Non Negotiabl e Not
'A' Cheque means Transfera Negotiabl e
? ble
6398 None
As per Factories Act, a person is Adolescen
6399 defined as young person if he is ? Child t None Both
As per Factories Act, Adult means a

6400 person who has completed his 14th 15th 18th 21st
As per Factories Act, Day means a

6401 period of hours? 8 8.5 12 24
period of seven days beginning at midnight on Day on the
night or such other night as may be first date of
approved in writing for a particular area by month
the Chief
Inspector of Factories?
6402 Saturday Sunday Monday

an out- employee
worker to declared to
whom any be an
articles or employee
materials are by the
given out by appropriat e
another Governme
person to be nt
made
any person up
who is
employed
for hire
As per Minimum Wages Act, Employee All the

6403 includes who among the following? three
As per payment of wages act, Inland All the
6404 Industrial Establishment means ? Dock Mine Vessel three
As per Payment of Wages Act, Wage One Two Three No such

6405 period shall not be beyond ? month months months limit
As per Sexual Harassment of women at work

place Act, who among the following does not
get covered under Probation
the definition of Employee? Apprentic e
er
6406 Both None

As per the Fiscal Management Principles,
Central Government has to ensure that
general government does
not exceed by % of GDP?
6407 30 40 50 60
CGDA, an Accounts officer is required to put
in following years of services on the crucial
date to be considered for appointment to the
Senior Accounts
Officer grade
6408 2 3 4 5
Loss due to
theft, fraud
or gross
neglect, Loss
not due to
theft, fraud
or gross
Loss of neglect
Store, Loss
of Public
Money
As regards the procedure of investigation to Gross Loss, All the

6409 be followed, losses are classified as ? Net Loss three
either a or
6410 Assets are closed with Balance? Debit Credit b None
Assets are divided into how many

6411 categories? 2 3 4 5
Assignment of fund placed at the disposal of Cash Appropria Public Fund

the authority is called as Assignme tion
? nt
6412 Imprest
Assignment to meet specified expenditure of Cash Appropria Budget budgetary
funds at the disposal of Assignme tion Estimate grant
the assigning authority is known as nt
6413
At any point of time the difference between No. of IRLAs
the last serial numbers of 'A' list being
Register and 'B' list Register of LW maintaine d
will give (information)? No. of IRLAs No. of IRLAs in the
Transferre Transferre group
d out d in
All the
6414 three
At the end of the Accounting year, which of Loss on sale
the following accounts will be closed to of
balance and carried forward Machinery
to the next year? Depreciati on
6415 Both None

At the end of the Accounting year, which of
the following accounts will be closed to
business and not carried Nominal Real Personal All the
forward to the next year? Accounts Accounts Accounts three
6416
At the end of the Accounting year, which of
the following accounts will be closed to
business and not carried Sundry
forward to the next year? Depreciati on
Debtors
6417 Both None

Special
Tracing â€“
At the time of opening a new IRLA, SS No such
Coordination group obtains a certificate from account Account
R section duly marked found does not
exist
as â€œ â€•?
Not Any of the
6418 Traceable three
a Government for his/her contribution in
publishing article, if the article is contributed
to a publication brought out by his/her
Ministry or its attached and
subordinate offices No
Honorariu At Two-
At Half Rate
m is third rate
payable
6419 At full rate

a political party would always be contrary to
Rule of C.C.S.
(Conduct) Rules, 1964?
6420 3 5 14 18
Audit and Demand Register is
6421 reviewed once in by the T section a year a half year a quarter a month
Aid to the Vigilance

Governme nt Mechanis m
Audit can be seen as in Government Investigati All the
set up? ng Agency three
6422
Audit Card is related to which of the following Pay and
subject? Allowance
s
6423 Pension Stores Works
Audit conducted by C&AG is also
6424 known as audit? Test Statutory Both None
Audit conducted by Defence Accounts Local Internal Integrated All the

6425 Department is known as? Audit Audit Audit three
Audit conducted by DGADS is also Statutory

6426 known as ? Audit Test Audit Both None
Audit conducted by which of the following

offices is not a part of
Internal Audit by DAD?
6427 AO GE LAO/RAO PAO (ORs) None
Audit conducted to verify whether posted Performa Strength Man Power Scale Audit
strength is within the limits of nce Audit Audit Audit
Authorized strength is known as
6428
Audit conducted with reference to the place Test Sanction Central
of verification of the documents is described Audit/Inte Audit/Exp Audit/Loc al
in two ways. What are rnal Audit enditure Audit All the
they? Audit three
6429
Defence
Inter
Internal Statutory Departme
Audit Audit ntal Audit
6430 Audit done by DAD is called as ? Test Audit

Audit done by DAD is known as All the
6431 Audit? Internal Statutory Test three
the period of
accounts that
Audit fees recoverable by DAD from Cantt. Auditing the are Highest of Lowest of
Board is calculated based on the rates existing audited
at the time of Accounts the two the two
6432
Audit objections lying outstanding against Formation
unit moving out of field area are intimated to command
? LAO of other er
PCDA/CD A
side
6433 GOC in C
Audit of Armed Forces List is conducted in the Regional All the
office of the ? PCsDA/Cs three
DA
6434 PAOs PCDA (O)
Audit of Cantonment Boards accounts is once in two
carried out years
6435 Yearly Quarterly Half yearly

Audit of Concession vouchers issued to cadets Regional PC of A, All the
of Army is conducted by PCDA/CD Kolkata three
A
6436 PCDA (O)
Voucher to Pay Bill to Voucher to Pay Bill to
Pay Bill and voucher and Pay Bill not Voucher not
vice versa vice versa vice versa vice versa
Audit of dues to Government is done from
?
6437
Audit of issue transactions is conducted for 1/3 of each One full
by Local audit staff? month of month in a
1/3 of the quarter quarter Any of the
quarter three
6438
Audit of Military Engineering Service
expenditure is conducted by DAD in how
many stages?
6439 1 2 3 4
6440 Audit of NCC units is conducted once Quarter Half year Year 9 months
Audit of orders of allotment of funds Expenditu Sanction
re-appropriations fall under which stages of re Audit Audit
appropriation audit?
6441 Both None
Voucher to IRLA to IRLA to
IRLA and voucher and voucher or
not vice not vice Voucher to vice versa
Audit of recoveries in IRLA is done from ? versa versa IRLA or vice
versa
6442
Audit of Regimental Funds is carried out by Audit Board Board of
? Army
Officers
6443 LAO DGADS
Audit of store accounts of GE formation is
conducted by which of
the following officers?
6444 LAO/RAO AO GE Both None
Area
Accounts
PCDA Naval Pay Offices
Audit of the Navy list is conducted by Naval concerned
(Navy) Office,
? H.Qrs. Delhi
Mumbai Mumbai
6445
Audit progress register maintained in his own
office is reviewed by LAO
once in every ?
Audit section adjusts MRO by
Audit sections are supposed to verify the All India Book Detailed Sectional
compilation to ensure that data Compilati Compilati on Voucher Compilati
compiled by them is infact on Compilati on
reflected in the compilations on
6448
Audit Sections compiling the punching
medium are supposed to forward a certificate
to the EDP before closing of the month. What Last Final Lost
is the name of such Completio n
certificate?
6449
submitted by the LAO to the PCDA
/CDA together with the fund recovery
schedules and other supporting documents so
as to reach him by the
th of the month following that to
which the bills relate?
6450 7 10 15 25
Authorization Slips are generated by Category Category
6451 the system for Part II orders? A B Both None
Authorization slips are issued by which Accounts Administr Technical Ledger

6452 of the following sections of PCDA (O)? Section ation Section wing
Authorized officer who signs the MES contract Contract Authorize d Contract
on behalf of President is called as Signing Signatory Signing
Officer Accepting Authority
Officer
6453
AWP for Major Capital Works should be 30th 31st October 30th 31st
prepared and submitted by ? Septembe November December
r
6454
Baby Indent is used by MES to charge Divisional Stores in
off stores from which of the following Stock Hand Ledger
ledgers?
6455 Both None
expected expected
All the
Bad debts are written off for Debtors?
three
6456
than days after deducting the total of
leave, if any availed plus leave for which
encashment was availed
during LTC?
6457 300 150 60 30

be deposited
into
Governme nt
Lapse to Treasury be carried be
Governme forward to expended
nt next year some how
Balance remaining unspent under the Imprest
6458 Account of GE will ?
Bank account falls under which type of
6459 account? Nominal Real Personal None
Name of Official
the Imprest Designatio n
Bank account for Imprest is opened in the holder of Imprest Name of
Holder PCDA/CD A Governme
?
nt of India
6460
Bank Charges charged by bank will find
Bank Fixed Deposit Receipts when PCDA/CD A Any of the

submitted as Security should be made in the three
name of ?
6462 CFA GOI
Bank Reconciliation statement is supposed to No such
be prepared on basis by Business firms? prescribed
interval

Barrack damages vouchers are prepared at Market rate Stock Book Replacem Highest of
Rate ent cost the three
6464
Basic pay in the Pay level of the Matrix and Military Non All the
Special Pay Practicing
does not include ? Service Pay three
Allowance
6465
Yes. If, it is
expressly
agreed to
with the
concurren ce
Because of extension of delivery period, there Yes. if, the of the
is a change in element of Tax, which increased contract IFA
specificall y
the expenditure
provides
to Government. Is it admissible?
for it
Not
6466 A or B admissibe
CDA (ORs)
South
Before 1995-96, PAOs in Southern part of CDA (ORs) Secundera CDA (ORs)
bad CDA (SC)
India were under the control of South South
Pune
? Chennai Bangalore
6467
Before issuing LPC, Pay section of PCDA/CDA
refers to which of the following sections to
note outstanding Accounts
demands if any at their end? Section
6468 IA cell T section M section

bidders should be returned to them at the
earliest after expiry of the final bid validity
and latest on or before the
day after the award of the
contract as prescribed in GFR?
6469 30th 20th 15th 10th
Performa Earnest
Security All the
nce Bank Money Deposit three
Guarantee Deposit
6470 Bid Security is also known as ?

Bill for all debt-head items should be drawn in
separate forms printed in
ink on white paper?
6471 Blue Black Red Green
Bill for payment can be received/diarized in Records Administr Any of the
section of Section ation three
Regional CDA
6472 EDP
Bill of exchange accepted to enable Accommo Condition
6473 the other party to raise funds is Invalid dation Valid al
Bill pending in council of states which has not Decided by

been passed by House of People shall President in
on dissolution of House of people? each Decided by
case Vice
President
6474 not lapse lapse

Bill pending in House of people or passed by Decided by
House of people is pending in the Council of President in
states shall on each Decided
dissolution of the House of people case by Vice
President
6475 lapse not lapse

Bills for advance payments on running Surveyor
account to contractor may be paid by GE after Asst./Asst.
check by which of the following officers? Surveyor of Any one the
works two
6476 AO GE Both
Bills for non recurring payments Regional Army
sanctioned by Chief of Army Staff will be paid PCDA New PCDA (O) PCDA/CD A Head
by ? Delhi Pune Quarters
6477
Bills for treatment of Army personnel Regional
admitted in civil hospitals not covered by CDA of
reciprocal arrangements are sent through Armed PCDA
Armed forces Hospital to Forces (O)/PAOs Either a or b
for payment Hospital concerned
6478 None
Bills of quantities are as a rule not necessary
for original works costing
less than
6479 1 lakh 50000 40000 10000
6480 Bills payable are related to ? Debtors Creditors Both None
6481 Bills receivable are related to ? Debtors Creditors Both None
Board of Control for Canteen Services Raksha Defence
(BOCCS) is headed by ? Rajya Secretary
Mantri
6482 CDA (CSD) CGDA
Cost of Cost of
Purchase Purchase
plus cost of plus cost of
installatio installatio n
n minus
Depreciati Present
on Market
value
Book value of any asset is determined by Cost of

6483 ? purchase
allocation by the end of December
shows exercise of desired control over
expenditure by CFAs?
6484 75 76 67 50
and voucher to ensure they are strictly
in accordance with each other is called as
6485 Pairing Linking Casting Checking

BSO in a GE office has to ensure that
inspection of furniture is regularly
carried out on basis
Budget Allotment, Payments made and Cash
liabilities in respect of a specific work are Assignme nt
noted and available in Constructi
Accounts of MES? Public Fund
on
6487 Financial
Schedule of
Demands
Budget Estimates prepared by MES are called MES MES Demands
as ? Estimates Demands for works
6488
expenditure of Government in April and May Modified Preliminar y Contingen t vote on
of a financial year is known Appropria Budget fund of account
as tion India
6489
Budgeting practice aimed at provision of Performa Performa
funds relating the expected results nce nce and
is known as Budget? Outcome
6490 Outcome None
Buy & Make (Indian) must have
6491 minimum % indigenous content 50 60 90 100
of the Constitution, the Accounts of the

Union Government shall be kept in such form
as the President may, on the advice of the
Comptroller and Auditor General of
India, prescribe
All the
6492 148 150 14 three
Supreme Member of
Court Judge Parliamen
C & AG Shall only be removed in like manner High court t
and grounds as a ? Judge
6493 None
C&AG of India and their sub ordinate Central State Public
authorities are responsible to carry out audit Governme Governme nt Sector
of account of which of the following? nt Departme Undertaki All the
Departme nts ngs
three
nts
6494
C&AG of India shall be appointed by Prime Ministry of Chief Justice
? Minister Finance of
India
6495 President
Calculate Net Debtors? RBD to be provided at
10% when the following adjustment is given?
Sundry debtors of Rs. 50000/- include (a)
Amount due from Ram definitely bad Rs.
2000/- (b) Amount due from Shyam Rs.
3000/- definitely good (c) Amount due from
Krishna Rs. 5000/- definitely doubtful?
6496 39000 40000 45000 48000

following adjustment is given. RBD is to be
provided at 10% ? Sundry debtors of Rs.
50000/- include (a) Amount due from Ram
definitely bad Rs. 2000/- (b) Amount due from
Shyam Rs. 3000/- definitely good (c) Amount
due from Krishna Rs. 5000/-
6497 2400 2000 2250 1950

following adjustment is given? Sundry debtors
of Rs. 50000/- include (a) Amount due from
Ram definitely bad Rs. 2000/- (b) Amount due
from Shyam Rs. 3000/- definitely good (c)
Amount due from Krishna Rs. 5000/-
6498 4000 9000 10000 12000

whose value at the beginning of the year at
Rs. 2000/- was sold off at the half year for Rs.
1500/-. Depreciation
is at 10% per anum?
6499 500 400 250 100

He may be
asked to
assist but
will not as a
member of He may Depends He shall
such upon the obtain the
Can a civilian officer attend to a Military court participat e
court circumsta permissio n
of inquiry as a
nces of of Head
member
each case Office
6500
Yes.
Requires
permissio n Yes.
of PCDA/CD Requires
A permissio n
of CGDA
Can a DIDS be responded in 13 & 14
6501 accounts? Yes No
Can be Can be
permitted permitted
to get only if
enrolled but he/she
should not undetakes
engage in that legal
legal profession
profession will not be
as long as done during
in service office
timings
Can a Government servant be allowed to get

enrolled in Bar Association and engage in
6502 legal profession? Yes No
Yes, with
prior
permissio n
of OC of With prior
the unit concurren
ce of IFA
Can a motor cycle in a unit be detailed for
6503 recreational purpose? No Yes
Yes. With Yes. With
prior prior
approval of approval of
Test audit next higher
Can a provisional payment of pay &all. be Yes. At CFA
made at by PCDA/CDA in case of individual
his/her
kept on in service beyond date of expiry of
discretion
sanction?
6504 No
At the
request of
Senior Audit
officer of
command,
in which
case sent to
him
personally
At the
Can audit authorities see the actual court of discretion
6505 inquiry proceedings? Yes No of GOC in C
with prior
Can audit make independent enquiries from permissio n Depends on
Defence Service Personnel? case to case
of PCDA
6506 No Yes
requires
prior
approval of
Can Leave not due be granted in the case of PCDA/CD Depends on
Leave Preparatory to Retirement? A case to case
6507 Yes No
Yes. With
Can Principal Controllers/Controllers give any permissio n Depends on
audit decision on a hypothetical case? case to case
of C&AG
6508 Yes No
Capital Account of Military Farm is
6509 compiled on basis? Monthly Quarterly Half yearly Yearly
Capital cost of works which are non As decided

productive in nature is met from by GOI a
? Ordinary Capital or b Special
Revenues budget Grants
6510
Carriage inwards when given in trial Profit and Trading Balance Any of the
balance, it will be posted in of final loss account Account Sheet three
accounts?
6511
Carriage outwards when given in trial Profit and Trading Balance Any of the
balance, it will be posted in of final loss account Account Sheet three
accounts?
6512
Hired Transport to non entitled personnel
regularized by CFAs should be treated as
loss in Appropriation
Accounts?
6513 Cash Stores a or b None

Next Higher
authority of
the
concerned
Cases of abnormally delay in receipt of unit/Depo t
Skeleton lists and other documents, LAO Army Head
PCDA/CD A
should report the matter to Quarters
?
6514 GOC in C
of audit other than incorrect
interpretation will be taken up by CDA with
6515 CFA CGDA AFHQ DADS

interpretation of the Financial Regulations by
DAD should be
submitted to
6516 MOD DGADS C&AG GOI
Cash Assignment in respect of GE can be One, two or b when b at
placed with treasury? more necessary discretion
of GE
6517 One
permanent advance placed at the disposal of Appropria Grants in
Officers incurring tion aid
expenditure is
6518 Imprest None
Previous Budget Punching
year allotment s Media of
Cash assignment is released by E section of expenditu of current Recomme Pay
re year ndations of Sections
PCDA/CDA office to GE based on ?
AO GE
6519
Cash Assignment Register maintained
by Field Cashier Sub Section of PCDA
(O) is closed on basis?
6520 Daily weekly Monthly Yearly
expenditure pertaining to ECHS poly clinics is Each Poly Station Military All the
placed at the disposal of clinic Head Hospital three
? Quarters
6521
Cash balances held in the treasuries of the Consolidat Contingen cy Public
Central Government form part of the ed Fund of Fund of India Account of
? India India All the
three
6522
6523 Cash Book format is like a ? Journal Ledger Both None
As decided
by PCDA/CD
Cash Book is closed on of each month by Last 1st working A
GE except in the month of March? working day day
6524 25th
Cash book is maintained by Cashier, Cashier, All the
6525 under the supervision of ? GE GE, AO GE AO GE three
Cash book is maintained by the cashier under AGE i/c of Office

the supervision of in the sub Superinte
office of GE? division ndent
6526 BSO AO GE
disbursed is more than 500000/-
6527 350 500 700 1000

disbursed is up to 500000/-
6528 350 500 700 1000

Cash Requisition Book (Other than initial) is PCDA/CD
obtained by Field Imprest Holder from A of
? dependen t Dependen t Regional
PAO PAO CDA
6529 PCDA (O)

Cash Securities credited as lapsed Next Army HQrs PCDA/CD A
deposits cannot be refunded without the higher CFA
sanction of ?
6530 GOI
Three years Three years
including excluding
Cash security deposit remaining unclaimed for year of year of
period is transferred to Lapsed Three years deposit deposit
Deposit?
6531 30 years
Casual employee on daily rates of pay is
entitled to notice of discharge (Termination
of his appointment) by
concerned MES authority? One month
6532 15 days 1 week 24 hours

Casual leave on account of sickness up to
day(s) can be granted
without a medical certificate
6533 3 4 2 1
when it is anticipated that they are not likely Six Months
to be required for more than
?
Casualties occurring in operational areas are Battle Physical
known as ? casualties casualties
6535 Both None

Category ''A'' Training None. They
Establishments function under the Control of Function
for the purpose of Training matters? Station independe
Command ntly
er
6536 AFHQ GOC in C

CO of
Respectiv e
Training
Category 'B' Training Establish Area
Army Head
Establishments are under the functional ment Command
Quarters
control of ? er
6537 GOC in C
the transactions received from
Ministry of External Affairs in PCDA/CDA
office?
6538 74 77 93 99
Establishments in Indian Army are Army H.Qrs. Corps Station
functionally under the Control of Command H.Qrs
? er
6539 GOC in C
Army Head Record Office Depot H.Qrs. EDP
Quarters concerned Battalion Centre
CC section of PAO obtains unit code in respect concerned (CGDA)
of army units from ?
6540
Book All India March

Compilati Compilati on Suppleme
on of RDR of RDR ntary Sectional
heads heads Accounts Compilati
ons
6542 CCO-3 represents ?

CCS CCA Rules 1965 came into force
6543 w.e.f. ? 1.1.1965 1.4.1965 1.10.1965 1.12.1965
6544 w.e.f. ? 2 2 2 2
CDA (O) Account Number allotted to an

officer consists of digits and
Alphabets?
6545 5, 2 4,3 6,1 7,0
CDA (O) Account Number allotted to each
Army Officer is made up of
components?
6546 1 2 3 4
CDA (O) Account Number contains
how many digits in addition of one
alphabet?
6547 11 12 13 14
CDA (O) Account Number is
6548 represented by (digits + 10 11 12 15
CDA is responsible to bring to the notice of Abnormall y Unusually Unusually Abnormall y

the executive in the cases where progress of heavy or heavy or heavy or heavy or
expenditure under a head is ? abnormall y unusually abnormall y unusually
low low low low
6549
Census of IRLAs is conducted by six three
6550 Ledger Wing of PCDA (O) once in a year months months a month
Central Government Receipts &

6551 Payments were framed in the year 1976 1983 1993 1996
fiscal deficit by an amount equivalent to

per cent or more of the GDP at the end of
each financial year beginning with the
financial year 2018-
19 as per FRBM Rules?
6552 0.5 0.3 0.25 0.1

6553 Central Index is not maintained Task Station corps None
Senior
Superinte
Central Index of Army Officers is maintained ndent
by which of the following Coordinati Reception &
on group Informatio
sections/groups/wings/sub sections of
n cell
PCDA (O) Pune?
Technical Record
Stock Book
Rate as on
Central Purchase Articles of ASC stores issued date of Latest
on payment will be priced by O i/c of ASC purchase Highest of Lowest of
issue the two the two
retail shop at rate? price
6555
Central purchase vouchers relate to
6556 stores purchased through the agency MES DGS&D CPWD CGDA
Certain T & P issued to a contractor Replacem It is up to

have been lost by him. What will be amount ent cost + the
to be recovered? Market Replacem 10% discretion
Rate ent cost of GE
6557
Certificate audit is conducted by Task EDP
6558 in PCDA (O) office? holder system Both None
Para 43 of Para 43 of FR
FR Part I Part I Vol. II
Certificate for lost voucher is rendered as per Vol. I Para 43 of Para 43 of
provisions contained in ? FR Part II MESR
6559
Certificate of review of orders and sanctions is
supposed to be submitted by LAO to IA cell of
PCDA/CDA Main
Office every ?

3 years with Beyond 3
the permissio years with
n of next the sanction
higher CFA of
Governme
nt of India All the
CFA can conclude a contract for a period of
three
6561 1 year
CFA to write off loss is determined with Will be Will be
reference to loss in case where part decided by decided by
claim is admitted by carrying agency? PCDA/CD Executive
A
6562 Net Gross

for central transactions which is posted from
the financial accounts of
received from all Accounts Offices
in India each month
6563 each day each week each year

CGDA functions on behalf of as the Chief
Authority in all matters affecting internal
audit and accounting in respect of Defence All the
expenditure pertaining to Secretary three
the Defence Sservices?
6564 FADS MOD

CGDA has been delegated powers to detailed
6565 open below the Minor Heads Sub heads heads Both None
Chief Justice Attorney

Chairman of CAT is appointed by of General
? India
6566 President C&AG
Ministry Chief Attorney
Chairman of CAT shall be appointed by of Law & Justice of General
? Justice India
6567 President
Chairman of CAT shall hold the office
6568 for a tenure of years? 3 4 5 6
office on attaining the age of years or

completion of tenure whichever is earlier
unless a High
court judge?
6569 60 62 65 68
CDA of the
Dependen
Change of Field Imprest Holder need not be t PAO Dependen t
notified to ? Regional CDA PAO
6570 None
Change of Field Imprest Holder need Dependen Regional
6571 not be notified to ? t PAO CDA Both None
Charged Expenditure is described in

6572 which Article of Constitution of India? 148 267 266 112 (3) (f)
heads should not be included in one bill as Misc. Pay and

per the provisions of Receipt & Payment Expenditu Allowance s
Rules. Which of the following re
is an Exception? Debt Heads
6573 Imprest
Charges which are incidental to Management Office Incidental Charged All the
in running the office are Contingen charges expenditu three
known as ? cies re
6574
Charging of overheads to individual Absorptio n Apportion All the
products or jobs with referene to determined ment three
rate is known as ?
6575 Allocation
PCDA/CD A Nearest
concerned Accounts
Cheque Book for Public Fund Account is LAO Office of
supplied by to the Officer i/c? concerned DAD
6576 Bank
Concerne d
Bank in
which
Cheque Book used to make payments from PCDA/CD Account is
Public Fund Account of the Army unit is A thgough opened
supplied by ? LAO
LAO of the
6577 PCDA/CD A unit
Naresh Naresh Naresh Naresh
Debit and Credit and Credit and Debit and
Cheque given by Naresh dishonoured. What Bank Bank Bank Bank
will be journal entry to be passed? Account Account Account Account
Credit Debit Credit Debit
6578
Take up the Pass it on to
matter with correct CDA
Focal Point through
Branch DEA
Cheque issued by a different CDA erroneously Take up the
shown in Debit Scroll, but noticed after DMS All the
matter with
was certified. What action you would three
RBI
suggest?
6579
cheque shall be payable at any time two three
6580 within a period of from the 30 days 45 days months months
Cheques unlinked for more than days

will be taken up with Focal Point Branch by
Accounts Section of CDA for
payment confirmation
6581 90 120 180 365

Chief Authority in all matters affecting Min. of
internal audit and accounting in respect of Home
expenditure pertaining to PCDA (BR) Affairs Defence
Border Roads is? New Delhi Secretary
6582 CGDA
Chief of Army Staff can accord Administrative
Approval of work with IFA concurrence when
it consists of
Special work costing up to Rs.

Chief of Logistics is a part of
6584 H.Qrs? Integrated Army Air Force Navy
Chief of Naval Staff is assisted by

6585 Principal Staff Officers? 5 4 3 2
Chiefs of Staff are assisted by at AFHQ? Principal All the

Staff three
Officers
6586 FADS CGDA
Women Women
with having
Child Care Allowance is admissible to which of disability disabled
the following employees? child
6587 Both None

6588 days? 180 360 720 730
CIC has powers of in dealing with Criminal

6589 complaints? Civil Court Court Both None
Claim for reimbursement can be

6590 received within period 2 months 3 months 4 months 6 months
Claim of Contractors preferred after

years are time barred by the
Statute of Limitations
Claims of contractors preferred after
period are treated as time barred by the
statute of limitations?
6592 2 years 3 years 5 years None
personnel Defence Civilian ex-India are dealt Armed CDA
with centrally by the Forces (Army) PCDA New
? H.Qrs Meerut Delhi
6593 MOD
Clarifications required by PIFAs/IFAs on all Defence IFA wing of
functional matters will be given Secretary CGDA
by ? office
6594 MOD FADS
Abstract of
Receipts &
6595
Class 3 Punching Medium voucher is used to Cash Civil ID Cash
compile ? DID Accounts Schedules Vouchers
Schedules
6596
Abstract of
Receipts &
6597
Schedules
6598 MES Bills
Class 8 Punching Medium voucher is used to Rawilway DID Cash
compile ? Bills Schedules Accounts
6599 MES Billa

Class 9 Punching Medium is operated by PCDA/CD
which of the following offices? A Main
Office
6600 AO GE Both None
Schedules
6601 MES Billa
Class â€˜Bâ€™ vehicles dispatched by
rail will be issued a maximum of liters of
fuel by the vehicle depots?
6602 2 3 5 9
Class of voucher is represented by
6603 th digit of DIDS Number 4 5 7 11
Class V punching medium is used for Cash Railway Bills Cash

compiling transactions? Vouchers Accounts
6604 MES Bills

Classification, Accumulation, Assignment and Cost Cost
Control of costs Accountan Accountin
comes under ? cy g
6605 Costing None
Classified list of officers of the Indian Defence
Accounts Service is known as
List
6606 Secret Classified Both None
Classified list of officers of the Indian Defence All the
Accounts Service is known as three
List
6607 Secret Pink Classified
examination will be considered for promotion Out of turn
to the grade of Auditor on
basis?
6608 Regular Adhoc Proforma
Closing stock if given in Adjustment, it will be Account Account Sheet
posted on ?
6609 Both b&c

Closing stock if given in Trial Balance, it will be Account Account Sheet
posted on ?
6610 Both b&c

CMFAA is not admissible to army
6611 officer if he is on CL for more than 14 15 18 20
keeping in view of the actual cash One month

requirement of the Imprest Holder for a
period of ?
CMP transactions are identified with
reference to which of the following category
prefixes by DAD?
6613 99 93 77 o1
Prior
permissio n
of higher
authoritie
CO of a unit deposited public fund into his s required Prior
personal account stating that the same is kept permissio n
Not in order
under safe and personal of CDA
custody. Comment required
6614 In order
Code heads operated by sections, which are
not supposed to be operated or which do not
pertain to Erroneous Doubtful Fictitious Suspense
their sections are known as ? heads heads heads heads
6615
Code heads operated in DAD and the sides Pamphlet of Classificati on
they are supposed to be operated by the RDR heads Hand Book
users are prescribed
in Books?
6616 Both None

Collections made by bank will find
Command H.Qrs. of Army conforms to a

tactical H.Qrs. for exercising
operational control?
6618 Mobile Static Both None
Commander of a sub area can accord Admin
Approval for a work not involving special work
if amount of
work does not exceed Rs. ?

Commanding Officers of Ships render Fortnightl y
to the PCDA (Navy) Mumbai, Cash account
?
One CFA has sanctioned pension to a retiring
person in excess of amount admissible under
rules, keeping in view of the good services
rendered by the individual.2. One CFA has
sanctioned New Kind of furniture to a Both 1 Both 1 1 is 2 is
unit. and 2 are and 2 are correct, 2 is correct, 1 is
correct wrong wrong wrong
6621
Commercial negotiations are invariably single Single Tender
conducted in case of tender PAC
? situations
6622 Both None

provisions of Sexual Harassment of women at Internal
work place Act in a Government office is Complaint s
called as Grievance Women
Committee? High Power
Redressal Welfare
6623
Committee constituted under the provisions
of Sexual Harassment of women at work
place Act on civilian side by the District Officer Internal Grievance Women
is called as Complaint s Redressal Welfare
Committee?
6624 Local
Committee on Public Sector undertakings
consists of Parliament Members with
from 25 (15, 30 (15,
Lok Sabha and from Rajya Sabha? 10) 15)
6625 22 (15, 7) 30 ( 30, 0)

commit, any act forbidden by the Indian Penal
Code or the unlawful detaining, or
threatening to detain, any property, to the
prejudice of any person whatever, with the
intention of causing any person to enter into
an agreement is defined as in Indian Undue All the
Contract Act? Influence three
6626 Coercion Fraud

Communication involving audit decision Addl. Group Officer PCDA/CD A
should invariably be issued CDA/Jt. i/c
after approval by ? CDA
6627 SAO/AO
Commutation of pension is admissible for
amount not exceeding % of
monthly pension?
6628 25 30 40 50
Commuted leave can be taken without
MC up to a maximum of days in entire
service?
6629 360 180 120 90
MC up to a maximum of in the entire
service if utilized for an approved course of
study certified to
be in public interest

Commuted leave up to a max. of _ days by a
female employee with less than two living
children if she adopts a
child less than one year old
6631 180 120 90 60

made out of vacancies falling under Direct Promotio n Total
quota in any Group Recruitme vacancies
'C' post? nt
6632 Sports
Compassionate appointments can be made
out of vacancies falling under Direct
Recruitment quota in Group
'C' post up to %?
6633 25 15 10 5
Compensation claims (MES Contracts)
which are ex-gratia in character require the
sanction of
6634 GOI PCDA E in C CE
in respect of
any injury,
not resulting
in death or
permanen t
total
disableme nt
caused by an
accident
which is
directly
attributabl e
in respect to the
of any employee
injury which having been
does not at the time
result in the thereof
total or under the
partial influence of
disableme drink or
nt of the drugs
employee
for a period
exceeding
three days
Compensation is not payale to workers

injured under which of the following
circumstances under Workmen's
6635 Compensation Act? Both None
Compensation on account of late Terminal Escalation Liquidated Demurrag e
delivery where loss is pre determined and Compensa charges Damages Charges
mutually agreed to is known as tion
6636
Compensation to Land Owners on PCDA/CD A Station
account of Acquisition of Land is paid by Command er
?
6637 GE DEO
Compensatory leave may be prefixed Regular Casual
6638 or suffixed to ? Leave Leave Both None
Compensatory Leave should as a rule, one month two months three six months
be allowed within of its becoming months
due.
6639
Date of
Compensatory Leave will, however, not be Charge of Return of All the
reckoning
given so as to cause evasion of rules regarding office duty three
allowance
6640
Competent Authority to write off a Gross, Gross
loss is determined w.r.to loss to write
off loss
6641 Net, Net Net, Gross Gross, Net
Decided by Loss
PCDA/CD determine d
Competent Authority to write off a loss is A in each by Audit
determined with reference to case Officer
loss?
6642 Net Gross

Compilation for each section of a Consolidat Book detailed
Controller's Office generated to exhibit ed compilatio n voucher
amount compiled under each Compilati of RDR compilatio Sectional
code head during month is ? on heads n Compilati
on
6643
Compilation process in EDP is done in
6644 stages? 6 5 4 2
Complaints Committee regarding Prohibition No such

of sexual harassment of working women requireme
should have not less nt at all
than women members?
6645 1/3rd Half 2/3rd

admissible to Government servants on
permanent transfer normally up to
% of Basic pay?
6646 100 90 80 75
Concurrent Audit is done in which of PCDA/CD All the
6647 the following offices? LAO RAO A three
Expendabl e Equipmen t, Personal

Stores, Expendabl e Articles,
Condemnation Boards are recorded in two equipmen t stores Equipmen t, unit
parts. Part I deals with and Part II deals personal Equipmen
with articles t
6648
Conducting Inquiry is mandatory in Either a or
6649 penalty proceddings Major Minor b None
Consent is said to be free when it is not misrepres All the

caused by ? entation three
6650 coercion mistake

Consequential damage is a damage that can Yes. Yes. Imposed
be imposed on Contractor or not? Imposed as a part
over and of LD
above LD
6651 Yes. A or B No
Consequential damage is imposed in Prestigiou Maintena All the
6652 case of time critical Projects s Turn-key nce three
Some items Not issued.
on payment Units make
and some Local
on free Purchase
basis
Conservancy stores are issued to units
on payment
by Depots?
6653 Free
debited to
allotment of
respective
Conservancy stores issued by Supply and units treated as decided by treated as
Stores depots to units will be free GOC in C extras
?
6654
C copy of Receipt B copy of
issue voucher of issue
voucher the voucher
received consignee received
Consignee LAO will link E copy of the voucher from Issuing unit from Issuing
received from Consignor LAO with ? depot depot
6655 None
Consigneeâ€™s LAO audits the stores Manufact
accounts of the Depot, unit or Formation, uring the
Issuing the Receiving the Stores None of
Stores Stores these
6656
minimum of % or
(number) E copies of vouchers for personal
linking
6657 2 or 60 3 or 100 1 or 60 4 or 100
Consignor LAO should send E copies to
Consignee LAO within days of the receipt of
skeleton list of last
decade/month
6658 7 30 14 10
Consolidated Abstract is prepared in
parts with reference to the provisions of
Civil Accounts Manual?
6659 5 4 3 2
Constitution of India came into force 26.01.195 26.01.194 26.01.194 15.08.194
6660 w.e.f. ? 0 9 8 7

6662 Constitution of India has parts? 20 21 22 25
Sub Division
concerned
Construction Accounts are maintained by
in a GE office?
6664 AO GE BSO RAO/LAO

Construction Accounts are submitted Six
6665 to AO GE by MES once in ? Year months Quarter Month
Construction Accounts maintained by GE falls Cash Works Financial Managem

under which of the following Accounts Accounts Accounts ent
categories? Accounts
6666
Construction Accounts of MES are PCDA/CD All the
6667 signed by which of the following DAD AO GE A RAO/LAO three
grounds, helipads, roads etc. require sanction

by a formation commander not lower than a
or equivalent in cases when the work in No such
question is expected to last more than three Division Corps
Army
provision.
years from the date of completion? Command Command
Command er FC of any
er er
rank
6668
Consultancy charges, not exceeding
% may be included in the
Estimates, while preparing AEs?
6669 1 2 3 5
Contract costing is also known as Terminal Standard Marginal Operating
6670 ? Costing Costing Costing Costing
Contractors bills paid by Stores

6671 Contract section are divided into how 5 4 3 2
Contractors ledger is balanced

6672 ? Quarterly Half yearly Yearly Monthly
Settlemen t
by CE in
consultati
on with
CDA
Contractorsâ€™ claims which are exgratia in permissio n permissio n

6673 character, require of CDA of E in C GOI
Contracts involving uncertain liability can only
be entered into by GE with CE
the approval of (Project)
6674 E in C CDA None
Contracts will be normally concluded 12
6675 for a period of ? 3 months 6 months months 3 years
Contribution to DSOP fund will be
commenced in the IRLA of Army Officer on
completion of from
the date of Commission? one month
6676 6 months one year 3 months

recovered by computerized system in
respect of Army Officer @ as minimum
contribution?
6677 0.05 0.06 0.08 0.1
Controller General of Accounts is
6678 under the Ministry of ? Finance Defence Def/Fin Fin/Def
Controller of Printing and Stationery is

6679 located in ? Kolkata Nasik New Delhi Mumbai
Controllers may allow a time of to

command head quarters to furnish replies to
Draft Para?
called as ?
6681
Controllers will forward the LPCs of the DAD Ministry of
personnel who are proceeding on deputation External
to foreign Embassy Affairs PCDA New
Embassies/Missions abroad to ? concerned Delhi
6682 CGDA
called as ?
6683
Conveyance allowance is admissible to Army
Officers at the rate of per month when
the average distance of travel on official
duties is above 800
KMs for journey by own motor car?
6684 2520 2980 3646 4500
own motor
car?
6685 1680 2520 2980 3646

own motor
car?
6686 1680 2520 2980 3646

own motor
car?
6687 1680 2520 2980 3646

own motor
car?
6688 1680 2520 2980 3646

documents conveying praise or censure to
any individual will invariably be recorded in
his/her
? Personal file Service Book
6689 Both None

Copy of LPC cum data sheet need not be sent Officer
by Pension Cell of PCDA (O) to which of the Concerne d
following in the PCDA (P) CDA (PD)
retirement case of Army Officer? Ledger wing
Allahabad Meerut
6690
Copy of the P.M Class 9 voucher Accounts Engineerin g All the
operated by Pay section on a/c of Pay & Section Section AO GE three
allces. Is forwarded to ? concerned
6691
Copy sent to consignee, receipted by him and
returned to consignor is
in case of stores transferred from one
store depot to another?
6692 B copy C copy A copy E copy

Corrections of Ration Returns (RR) Opening RR Ration Stock Balances
balance in Local Audit is prepared by Account Ledger certified
verified from unit collected
6693
Partly with
facts and
Figures and
partly with
Estimates
Actual facts
and
6694 Cost Accounts deal with ? figures Estimates None
Cost ceiling of HBA may be relaxed up to
% in individual cases by
Ministry based on merit
6695 10% 25% 50% 100%
Newspapers etc. is debited to concerned Contingen
? cy
6696 Both None
credited to Depends
the project upon
expenditu circumsta Regularize d
Cost of consumable stores returned to main re card utilized for nces of
stores at the time of completion of project maintena under the
each case orders
will be nce
of CFA
6697
Cost of finished product or work in Productio Conversio
6698 progress is known as cost? n n Normal Traceable
Cost of goods sold + Selling and Distribution Cost of Cost of goods Cost of Works cost
overheads is known as productio sold Sales
in Cost Sheet? n
6699
finished goods - Closing stock of finished Works Cost Works on Cost of Cost of
goods is known as in cost Sales goods sold
Cost Sheet?
6700
Cost at which
asset was
purchased
Cost of replacing an asset at current market Out of Replacem
6701 value is known as cost? pocket ent Notional
Cost of stamp paper when required to be paid Charged Voted Revenue Capital
by the Government in terms of expenditu expenditu re Expenditu Expenditu
decree/arbitration award, will be re re re
treated as ?
6702
Cost that has already been incurred and Differenti al Opportuni
cannot be avoided by decisions cost ty cost
taken in the future is known as ?
6703 Sunk cost None
Cost which can be influenced by its Influence Controllab Variable Revenue
6704 Budget Holder is defined as ? cost le cost cost cost
Cost which is normally incurred at a given

level of output in the conditions in which that
level of output is
achieved is known as cost? Conversio n
6705 Normal Traceable Fixed

Costed Schedule of works will be in strict Acceptanc e Administr Tender
accordance with so far as scope of of Necessity ative document s
work and scales are Approval All the
concerned? three
6706
than one product, job, territory or any other
speciic costing object are
defined as ?
Costs which are not incurred but
6708 useful while taking decisions are Joint Common Imputed Uniform
despatch of conveyanc e
stores of stores in
issued on connectio n
loan to Civil with training
Departme camps and
nts maneuver
s
Credit Notes should not be used by Army

6709 Units for which of the following activities? Both None
Credit sales of farm employees should
6710 not exceed of their emoluments? 1/3rd 1/4th 1/8th 1/12th
6711 Credit sales of fodder can be made to President CAS None Both a, b
Debit Debit Credit Credit
Creditors include Rs. 5000/- received on Creditors Creditors and Creditors Creditors
account of bad debts recovered. and Credit Debit Bad and Credit and Debit
What will be the adjustment? Bad Debts Debts Bad Debts Bad Debts
Recovered Recovered Recovered Recovered
6712
determining vacancies by DPC will be as per
the vacancies as on 1st day of
of the year?
6713 January April July December
while claiming payment against supplies done Quintuplic Quadrupli
to Army unit by a ate cate
Contractor?
CTG is admissble when transfer
involves change of residence within same
station @ of normal CTG?
6715 one fourth Half One third Two third
CTG is admissible for transfer between
6716 two stations @ %? 75 80 85 90
Custody of blank Defence Cheques is the Administr Disbursem All the

responsibility of section ation ent three
of Regional CDA?
6717 Records
Custody of ranges, when in general use by Station Defence
troops in the station, is the responsibility of Command Security
? Officer in er Corps of
charge Army
6718 MES
Authority by the Group A Government No such
6719 25000 15000 7500

Authority by the Group B Government No such
6720 25000 15000 7500

Authority by the Group C Government No such
6721 25000 15000 7500

CWE can accord Technical sanction for a No limit.
major work costing up to Rs. Full
lakhs powers
CWE can place a Supply Order for local
6723 purchase up to Rs. ? 1.5 Lakhs 2 lakhs 3 lakhs 4 lakhs
Document s Document s Contract

related to related to
Document s
accounts estimates
CWE or GE may not authorize any officer on He cannot
6724 his behalf to sign authorize
DA is not payable during which of the
6725 following periods? EOL LPR Both None
DA is sanctioned in a year for No such

6726 central government employees? Thrice Twice Once limit
DAD cell does not function in which

6727 one of the following places? Mumbai New Delhi Bengaluru Kolkata
Coast Guard Jammu and Defence

Organizati Kashmir Light Estates
on Infantry Organizati
DAD classifies expenditure of which of the All the
following departments? on three
6728
Defence MOD
Services (Civil)
Estimates Estimates
DAD employees are paid out of MOD?
6729 Both None

Defence Civil Service Civil
Service Estimates Estimates of
DAD employees are paid their pay and Estimates MOD
allowances out of ?
6730 None
Dairy produce as a rule, is by sold for Issued All the
6731 Military Farm? not sold cash Free three
Damages caused to Government Buildings Barrack Demurrag e Liquidated Terminal

willfully or by negligence by Damages Charges Damages Compensa
the occupants are known as tion
6732
Commissi on
order issued
by appointin
g authority
Date of Birth, Home Town and previous
service particulars etc. in respect of Army Part II Form Sanction of
Officer are received in PCDA (O) through order/DO II â€Ãâ€™ MOD
document?
6733
authority for the expenditure is
insufficient is up to Rs. in each case?
6734 100 500 1000 3000

regarding Pay and Allowances of officers is Technical Ledger Wing Administr
one of the functions of Section ation
of PCDA (O)? section
6735 Legal Cell
Dearness Allowance is paid to Poverty Base Minimum All the
6736 compensate price increase above the Line points Wages three
Debit all expenses & losses and credit all

incomes & gains is the rule for recording the
transaction in journal for
which type of accounts?

of an unauthorized advance or advances not Fictitious Unauthori Normal
at all covered by a soldierâ€™s normal Debit zed Debit Debit
entitlement is Balance Real Debit Balance Balance
known as? Balance
6738
Paid Receipt Advisory
Cheques Vouchers Notes
6739 Debit scrolls are accompanied with DMROs

is the rule for recording the transaction in
journal for which type
of accounts?
goes out is the rule for recording the
accounts?
Certificate Receipted Unreceipt
rendered by copies of ed copies of
the LAO of issue issue
the vouchers or vouchers
Certificate Consignor proof of and proof
Debits for the cost of stores issued on
rendered by Unit despatch of despatch
payment to the Civil Departments of the GOI the
will be raised by PCDA/CDA, against their
Consignor
Accounts Officers on the basis of ?
Unit
6742
Debits on account of charges for treatment of the service

service personnel in Civil Hospitals are raised personnel
by Civil Accounts Officers against ? concerned
Military All the
6743 PCDA/CD A Hospitals three
Deduct Deduct
3000/- 5000/-
Debtors include 5000/- due from Ram and Add 3000/- from Debtors Add 5000/- from
Creditors include 3000/- due to Ram. What to Debtors and to Debtors Debtors and
and Creditors and Creditors
will be the adjustment in Final Accounts?
Creditors Creditors
6744
Post
Contractu al
Decision on Acceptance/Re- Monitorin Expenditu
Technical
tender/Apportionment is covered at g re Angle
Evaluation
stage of IFA Concurrence? Sanction
6745 None
Defence Account Code has its origin in Civil Civil Central All the
? Account Accounts Treasury three
Code Manual Rules
6746
Defence Accounts Department is not Departme Coast Guard
responsible to classify the expenditure in nt of Ex Organizati
respect of which of the following Serviceme Armed on
Departments? n Welfare Forces
Tribunal
6747 None
Defence Acquisition Council is headed by Defence Defence FADS/Secr All the
(Def/Fin)
6748
Controller Governme
of printing nt Security
& stationery Printing
, Kolkata Press, Nasik
Controller
Defence Cheque books are printed by
of Stamps,
?
Nasik
6749 CGDA
Originatin g
items with
the consent
of other
Defence Exchange Accounts for March Only party to
Supplementary and March Supplementary Respondin g account
Corrections should include ? items
6750 None Both

Defence Ledger does not deal with which of Revenue Expenditu re Debt heads Remittanc e
the following heads? receipts heads heads
heads
6751
Defence ledger is not maintained for
6752 which of the following heads? Revenue Debt Suspense None
Defence Procurement Board is headed by Defence Defence FADS/Secr All the

(Def/Fin)
6753
Defence Procurement Manual (DPM)
6754 deals with procurements? Revenue Capital Both None
The account Defence

which is Account
ultimately which has
passed by been created
Parliamen proforma in
t the books of Budget Appropria
RBI Estimates tion
prepared in account
r/o Defence passed for
Services Defence
6755 Defence Proforma account is

Deficiency in stores found during stock taking Loss Nominal
will be accounte for through Statement Voucher
?
6756 CIV CRV
Delay in submission of accounts by unit is Observati Depends on Trivial Error
classified as in audit on case to
case
6757 Objection
Delegation of financial power for MES
procurement is exercised as per the Registrati
procedure laid down in ? ons
6758 DPM DPP SOP
Demand for information not received will be Observati on Major Any of the
classified as by LAOs? Irregularit y three
6759 Objection
Demands for original works may be initiated Staff at any Any of the
by which of the following? level three
6760 Users Engineers

Section
dealing with
Demi Official Letters are diarized by Administr the PA/PS to
section of Regional CDA Office? ation subject the officer
6761 Records
Demi Official Letters are diarized in Administr Internal
6762 which section of Regional CDA Office? ation Records Audit O&M
Department of Defence Research and MOD Civil

Development Expenditure is paid out of (Civil) Ministries
Estimates?
6763 DSE None
Department officer appointed as I.O. is
relieved from normal duties for a period of
to complete the Inquiry
on full time basis and submit report
6764 1 month 20 days 15 days 5 days

Departmental charges are not levied Coast
6765 on any work carried out by the MES Guard Navy Air Force Army
Any of
three at
Reduction discretion
Recovery of of PCDA/CD
of
Expenditu A
Expenditu
re
re
Departmental charges levied by MES and Revenue
6766 recovered are treated as ? Receipts
Departmental proceedings after retirement
cannot be initiated for an event which took
place more than
before such institution

retirement cannot be instituted in respect of
any event which took place more than
before such
institution?

Departmental Promotion Committee six
6769 (DPC) is constituted once in ? A year months 2 years 3 years
Receipt on
account of
Sale of
Tender
document s
Deposit collected from Tenderers to ensure
Security Earnest All the
that Tender is submitted by each person Deposit Money three
purchasing tender is known as
6770
Receipt to Allotment Departme
Governme to the work ntal Charges
Deposit received from a third party in a nt Security
Deposit work is treated as Deposit
6771
Deposit works are those which are executed Non
from the funds received from ? Governme
Civil nt sources Defence
Local Bodies
Ministries Ministry
6772

Deposited in to bank Rs. 3000/-. What will be Debit side Credit side
Cash and cash and
entry in cash book with cash, discount and cash and Cash and
Bank Columns? bank bank Credit side Debit side
Bank bank
6773
6774 Depreciation is a account? Real Nominal personal None
Description of DOII with â€œAVPAYâ€• Additional Associate Aviation Pay Acting
stands for? Value Pay d Value Pay Value Pay
6775
Description of items of outcome budget Performa Appropria Statement
should match with the Description in the nce Budget tion of Budget
? Financial Accounts Estimate
Budget
6776
Despatch of stores Ex-India requires the prior Army H.Qrs. Governme
sanction of the ? nt of India
6777 CGDA MOD

Destroyers, Corvettes and Frigates are All the
6778 held by Army Navy Air Force three
Destruction of deceased and injured animals CO of the Senior

declared to be incurable in a Remount Depot Remount Officer
is carried out on the depot deputed Veterinary
authority of ? to certify PCDA/CD A
Officer
6779
Programm Sub
6780 Detailed Head corresponds to ? Function e Scheme Scheme
Detailed Head is represented by

expenditure between Capital and Revenue in

commercial departments and Undertakings
should be determined, shall be such as may
be made by Government after
Consultation with the ?
6782 CGDA FADS CGA C&AG

Details of Bank Account of Army IAFF 1017
officer is available in of Entitlement (Outer II A)
IRLA IAFF 1017 IAFF 1017 IAFF 1017
(Outer I A) (Outer I) (Outer II)
6783
Details of Hostel subsidy and Children IAFF â€“ IAFF â€“ IAFF â€“ IAFF â€“
Education Allowance in respect of Army 1017 1017 1017 1017
Officer are available in which (Outer I) (Outer I A) (Outer II) (Outer II
portion of Entitlement IRLA? A)
6784
Details of Interest bearing advances are IAFF â€“ IAFF â€“ IAFF â€“ IAFF â€“
available in which portion of Entitlement IRLA 1017 1017 1017 1017
maintained in the (Outer I) (Outer I A) (Outer II) (Outer II
office of PCDA (O) Pune? A)
6785
Details of leave availed by army officer is IAFF 1017
available in the of Entitlement IRLA? (Outer II A)
(Outer II) (Outer I) (Outer I A)
6786
Details of promotions, allowances and awards IAFF â€“ IAFF â€“ IAFF â€“ IAFF â€“
in respect of Army officer are available in 1017 1017 1017 1017
which portion of (Outer I) (Outer I A) (Outer II) (Outer II
Entitlement IRLA? A)
6787
Controller Ministry of
DGADS conducts Test audit on behalf of Governme C&AG of
General of Defence
? nt of India India
Accounts
6788
6789 DGADS is working under ? MOD MOF C&AG CGA
DID Schedule can be responded All the
6790 through which of the following classes 2 8 9 three
DID schedule cannot be originated by
compiling through which class of
voucher of Punching Medium?
6791 1 2 5 8
DIDS is prepared in by the Quadrupli Quintuplic
6792 Originating CDA office? Triplicate Duplicate cate ate
Defence Defence English

Proforma Exchange Transactio
DIDS is used for which of the following Account Account ns All the
accounts? three
6793
Difference between Revenue Deficit Fiscal Effective Effective Real
and Grants for creation of Capital Assets is Deficit Fiscal Deficit Revenue Revenue
known as ? Deficit Deficit
6794
Different minimum wages cannot be fixed for Different Different
? classes Locations
works
6795 Both None
Direct Entry JCO when granted 3rd
6796 MACP, will be placed in the pay level? 9 8 7 6
Disbursing officers of the Defence Accounts Any

Department in India are authorised to issue Governme
cheques on any Government treasury -or sub- nt treasury Any sub-
treasury in India treasury in
in India India
6797 Both None

Disciplinary Authority should take final
6798 decision on the enquiry report within 1 month 2 months 3 months 6 months
Discrepancies noticed in the Daily Cash Divisional

Account submitted by Field Cashier will be Command
reported by PCDA (O) er
to for investigation? Army H.Qrs.
6799 GOC in C CGDA

Disposal of Condemned stores is noted on Loss
voucher by the supply Statement
depots?
6800 Nominal Issue Expense
Debit Credit
Purchases Purchases
and credit and Debit Debit Credit
Distributed samples to customers. What will Advertise Advertise Purchases purchases
be the adjustment in final accounts? ment ment and credit and debit
Discount Discount
6801
Distribution of Blank Forms of APARs 31st March
should be completed by dates
by Admin Section.
6802 1st March 15th April 30th April
Unit where Centre
PBOR is where
DO II for allotment of Army Number to PBOR serving Depot Training is
Record Office Imparted
is published by ? Battalion
6803
DO II for grant of Good Service pay in respect Depot Record Office Any of the
of PBOR is published by ? Battalion three
6804 Unit
DO II inputs are given by Ledger wings for DO II DO II DO II
intimating changes in pay and allowances, rejections acceptanc e Transcripti
promotions etc. through lists lists on sheets All the
? three
6805
Documentation Procedure for
Publication of Part II Orders (Officers) is IHQ MOD PCDA (O) PCDA (P)
issued by ? (Army) Pune Allahabad
6806 CGDA
DOII for promotion of PBOR from one rank to Record Depot Army H.Qrs Unit of
another is published by which Office of Battalion PBOR
of the following offices? corps of corps
6807
Additional
DOII with a description â€œACTGAâ€,• deals Additional Composit e Additional
with which item of pay and Acting
Appointm Transfer Terminal
allowances/service matter of respective Allowance
ent Grant Gratuity
PBOR?
Allowance
6808
Disciplinar y Prosecutio
proceedin gs n for
DPC findings and gradings will be kept under are criminal
Under All the
Sealed cover in respect which of the following
Governments? Suspensio n pending charge is three
pending
6809
DPDOs are functioning under the
administrative control of ? CDA CDA (PD) PCDA (P)
Chennai Meerut Allahabad
6810 Both a, b
DPDOs in Southern part of India are under the
administrative control of CDA CDA (PD) PCDA (P) PCDA
Chennai Meerut Allahabad Bengaluru
6811
PCDA
(Southern
DPDOs in Southern Region of India are under CDA Command
PCDA CDA
the administrative control of which Bengaluru Chennai Secundera )
PCDA/CDA bad
6812
PCDA/CD A Any of the
three
6813 Draft para is raised by ? LAO/RAO DGADS

Drawing of Medicines (prescribed by All Serving All CS (MA) All CGHS
Recognised Hospital for OPD) from CGHS Employee Beneficiari beneficiari
dispensary is mandatory for s es es All the
beneficieries? three
6814
Drawings account given in trial balance is Assets side Liabilities
posted on which side of balance sheet? deduct side deduct
entry Liabilities entry
Assets side side
6815
Hyderaba
6816 DRDO H.Qrs. is in ? d New Delhi Bengaluru Dehradun
6817 DRDO has Minor heads of 6 7 8 9

Drugs and dressings are issued
6818 through voucher in Military Nominal Issue Expense Receipt
DSOP Fund account of Army Officer seconded CDA

to Air Force is maintained by (Funds)
? AFCAO, Meerut PCDA (AF)
New Delhi Dehradun
6819 PCDA (O)

Service Service Service Service
Officers Officers Officers Officers
Pension Provident Private Permanen
Fund Fund Fund t Fund
6820 DSOP fund refers to

Duplicate copies of Baby Indents are
6821 destroyed after audit 6 months 9 months 3 months One year
Audit
Section/S
ub Office Accounts
Duplicate copy of the MRO is adjusted by
Section
6822 Both None

Pay as if he
has not gone
on foreign
During Foreign service â€“ Subject to the Pay in service A or B A or B
terms of appointment, DA admissible on the foreign which ever which ever
basis of ? service is high is Low
6823
During suspension, employee is not All the
6824 entitled to ? LTC HRA CEA three
During the period of EOL, NPS Contribution Employee Governme nt Both are
is not subscribed? share share subscribe d
6825 Both
During the period of Joining Time, HRA is new station highest of lowest of
payable at the rate of ? the two the two
6826 old station

During the period of suspension (1) NPS
subscription need not be paid (2) If employee
requests for recovery for the period of
suspension, it can be recovered (3) Recovery
will be based on the entitlements during the 1 is 1 is
All the All the
correct, 2 wrong, 2
period three are three are
of suspension? and 3 are and 3 are
wrong correct
wrong correct
6827
employee gets subsistence allowance of
% of pay
6828 30 40 50 100
6829 employee is not entitled to ? Leave LTC Both None
Cannot be Can be more Can be Can be

more than than the pay given more given more
the pay which he pay in the pay in the
which he would have form of form of
would have drawn had personal Special
drawn had he been pay pay
he been on duty
on duty
During the period of training the pay of

6830 Government servant ?
As decided
by
Competen t
Authority
During the period of transit from one post to
Joining
another, DA is calculated on
Time
Pay?
6831 Higher Lower

During the temporary transfer period, HRA is
admissible at the old duty station rate for
, beyond which No such
rate at the new station is payable? provision
6832 180 120 90

During which of the following period, CEA is Suspensio n
not admissible for a
Government servant?
6834 Duties of AO GE are fold 2 3 4 None
Duty of maintaining public fund Commissi
account cash book can be delegated to who oned Officer
among the following?
6835 JCO a or b None
Corps of Military
Engineers Engineer
Services
6836 E in C is the head of the ? Both None
Each branch of functions both
6837 as focal point branch and dealing SBI RBI Both None
place as President thinks fit, but shall

not intervene between its last sitting in one
session and the date appointed for first sitting
in the next
session
6839 to days? 240 300 315 limit
two
6840 None
Retirement
6841 30 120 180 300
Earnest Money Deposits are paid by Public Fund Cash All the
the tenderers into account of the Assignme nt three
accepting officer?
6842 Imprest
Earnest Money Deposits forfeited are Recovery of Reduction of
adjusted through MRO and will be accounted expenditu Expenditu
for as to Government? re re Capital Revenue
Receipts Receipts
6843
Earnest Money Deposits, Civil Court Deposits Public Fund Governme nt
and Personal Deposits paid into Military Chest Account Treasury
will be deposited Any of the
into ? two a or b
6844 None
Executive authority cannot be restored Next Service
without the sanction of higher H.Qrs.
? authority
6845 MOD GOI
EDP Centre generates a list of officers retiring
prior to the Retirement and hand over
to Final Settlement Review Group for
necessary action in
PCDA (O) Pune?
6846 3 months 6 months one year two years

Operative
only if
specificall y
decided so
by the
Operative Disciplinar y
Effect of withholding an increment to which
only if it was Authority
the officer had already become entitled on
the date of the order of not drawn
for some
penalty is ?
reason
Not
6847 Operative operative
Electricity (expenses) when given in trial Profit and Balance Trading Any of the
balance, it will be posted in of loss Sheet Account three
6849
EME workshops are classified in to
6850 types? 2 3 4 5
Emergency Cash Requisition should be signed
by OC of the station or in his absence by an
officer, not below the
rank of ?
6851 Colonel Brigadier Captain Major

Emergency Cash Requisitions can be drawn Banking Non- Banking
from by Defence Treasury Treasury
Officers?
6852 Both None
Employee who got promotion on 01.01.201 01.07.201 01.01.201 01.07.201
31.12.2017, will get his Annual Increment on 8 8 9 9
?
6853
Employee working in region â€Ãâ€™ Hindi or
has to submit representation (if any) related English
to service matters in ?
6854 Hindi English None
A or B as A or B as
per their per their
Employees are enrolled as members of the date of next date of
CGEGIS scheme only from 1st January increent joining
every year service
6855 1st July

p.,m. are eligible to obtain treatment in
General ward in the
empanelled hospitals
6856 47601 63101 47600 63100
Can with
permissio n
of
Employees including fresh recruits entitled to Competen t Can with
LTC to HT for self alone every year carry Authority permissio n
forward the of
concession? Ministry
6857 Can Cannot

or partly originally in Hindi, who write at least
words in Hindi in a year in Region A
become eligible for cash award under
Incentive Scheme for
working in Hindi?
6858 10000 20000 25000 30000
Encashment of leave on LTC of PBORs Transport Ledger Group Central Review
is dealt by which section of PAO (ORs)? ation Control Section
Section Section
6859
Enforced Recoveries from Contractors from Communi
their Security Deposits will be effected by cation not
PCDA/CDA in required
communication with the ?
6860 GE CWE CE
Engineer authorities need not prepare Acceptanc e Administr
detailed designs and specifications until of Necessity ative
is accorded by Competent Approval Go ahead Any of the
Financial Authority? sanction three
6861
Engineer Stores Depots are under the
6862 Control of ? CWE CE E - in - C GE
Engineering Authorities are not required to Administr Acceptanc e

prepare detailed designs and specifications ative of Necessity
until is Approval Technical All the
given? sanction three
6863
Enhancement in contract rates sanctioned by Next higher Army Head
lower CFA will be CFA Quarters
communicated to
6864 DGADS GOC in C
Entitlements admissible in the case of Battle
Casualties are governed by
Orders?
6865 Separate Special Secret Specific
Entries in Debt Head Registers are
6866 posted ? Daily Weekly yearly monthly
Officer/staff working in Regions A' and No such

`B' should be recorded in as provision in
provided in Hindi & OL
Official Language Rules? English Rules
6867 Hindi English

when other
leave is
admissible
, but he
applies in
writing for
when no EOL
other leave
is
admissible
EOL is granted to a Government employee

6868 ? Both None
when prototype of its successor equipment Obsolesce nt In fructuous
has been formally
accepted
6869 Obsolete All
Equipment is declared as when its Obsolesce nt In fructuous
required role has disappeared or no
use for any other Role
6870 Obsolete All
Equipment is generally declared as BER, when
estimated cost of repairs
exceeds of replacement cost?
6871 0.5 0.25 0.75 0.6
Equivalent officer in Army for Flight Lt.
6872 Lieutenant in Air Force is Colonel Major Colonel Captain
Equivalent officer in Army for Lt.

6873 Commander in Navy is Colonel Major Lt. Colonel Brigadier
Equivalent officer in Army for Rear Major Lt. Field

6874 Admiral in Navy is? General General General Marshal
Equivalent officer in Army for

6875 Squadron Leader in Air Force is? Major Lt. Colonel Colonel Brigadier
Equivalent officer in Army for Wing

6876 Commander in Air Force is ? Colonel Major Brigadier Lt. Colonel
Erroneous Compilation made under any of Deduct Fresh entry

the Deposit head should be readjusted by Entry {(-) (Debit/Cre
? Debit/Cre dit) Any of the
dit} two
6877 None
Bank where Main
transactio n Branch in
Error Scrolls in respect of discrepancies will be
Concerne d took
the city of
Focal Point
prepared by the place CDA
? CDA Branch
6878
Deposit works are not charged more than
% of Estimates, while
preparing AEs?
6879 1 2 3 5
Establishment of MES Inspection
6880 House requires the prior approval of CGDA MOD GOI E in C
Estimates Committee of Parlaiment

6881 consists of MPs 22 25 27 30
Estimates fall under main

6882 categories as far as MES is concerned? 2 3 4 5
Estimates in respect of Defence Research and PCDA (R&D) Directors of

Development Establishments are prepared by New Delhi Labs/Estts
? PcDA/CsD A .
(R&D)
6883 CGDA
Estimates of receipts and charges in respect Controller s
of Ordnance Factories organization are of Factory
prepared by the Accounts General PC of A
? Managers Kolkata
6884 CGDA
To be
decided in
Every agreement of which the object or each case
consideration is unlawful is ? on merits

Every authority having the power to impose Public Fund Regiment al
and/ or realize a fine shall ensure that the Account fund
money is realized, duly account Any of the
checked and deposited into ? three
6886 Treasury
Committee shall hold office for such period,
not exceeding years, from the date of
their nomination as may be specified by the
employer
under SH Act?
6887 2 3 4 5
Every officer taken into the payment of PCDA Individual IRLA CDA (O) Regiment
(O) for the first time will be allotted Account account Account Account
Number number Number Number
6888
Served in communic
person on ated to him
the by Registered
Governme post
Every order, notice or other process made or nt servant
issued under the CCS (CCA) Rules, 1965 shall
be ?
6889 a or b both
Every overpayment to a Govt. Servant must debt owed to Infructuou s
be regarded as to the public and all public expenditu
possible action should be taken re All the
to recover? three
6890 Loss
Every promise and every set of promises, Agreemen t
forming the consideration
for each other is ?
6891 Contract Promise Tender
Every Regional PCDA/CDA office will have Public Cash
? Fund Assignme nt
Account
6892 Both None
Examination of Def. exp. with a view to
exploring ways and means of achieving
economy where practicable
is the duty of section?
6893 IA O&M Admin All

Defence Services Officers are allowed cash
assignments on treasuries or the Bank all
payments are made by cheques, etc. drawn All the
by officers of three
?
6894 DAD DDOs MES

Except in urgent cases, proposals 31st 15th 30th 15th
which require the sanction of GOI must reach December December November November
them by ?
6895
deviation in meeting the obligations cast on
the Central Government shall be permissible
without approval of Ministry of Prime
? Parliamen t
Finance Minister
6896 Cabinet
Except repair of private arms on payment, no
private work of any nature should be
undertaken by EME
workshop without sanction of ? PCDA/CD A
6897 MGO QMG DGEME

Except under the orders of , no order of
sanction shall be accepted in audit unless it is
received
from/through sanctioning authority? PCDA/CD A
6898 DGADS CGDA GOI

, no order of sanctions shall be
accepted in audit unless it has been received
from or through the
sanctioning authority PCDA/CD A
6899 C&AG CGA IFA

Except with the permission of members Addl. CDA/Jt.
of the establishment are prohibited from CDA
applying for
employment elsewhere? PCDA/CD A
6900 GO (AN) SAO/AO

Excess expenditure over modified allotments Army Head Local
noticed by CDA should be brought to the Quarters Authoritie s
notice of for
necessary action?
6901 CGDA GOC in C

Excess leave availed coming to light at the Special EOL
time of discharge/after retirement will be leave with without pay
regularized by Oi/c Records as pay and and
provided no leave for allowance s allowance s
adjustment is due to them?
Additional Any of the

6902 Leave three
to be included in the Contracts Central State All the
concluded with which of the following PSUs? Governme nt Governme three
nt
6903 Defence
Executive action of GOI shall be Union of
6904 expressed to be taken in the name of India President Both None
Accepted Accepted Accepted

tender and tender and tender and
highest the next lowest
Ex-gratia payment will be restricted up to the tender highest tender
limit of difference between the tender
, ?
6905 None
Expand "BA"with reference to the Basic Basic Business Broad
Tools available on GeM portal? Assessme Analysis Analytics Analysis
nt
6906
Armed Actionable Auditable
Forces Form Format Format
Air Force Form Form
Form
6907 Expand A.F. Form

Authorize d Army
Marriage Married
Authorize d Army Establish Establish
Medical Medical ment ment
Examiner Education
6908 Expand A.M.E?

Army Army Army
Officersâ€ Officersâ€ Officers
™ Benefit ™ Benevolen Balancing
fund t fund fund
6909 Expand A.O.B. fund None

Aircraft On Army
Ground Ordnance
Army on General Air Officer
Ground i/c Ground
6910 Expand A.O.G.

Assistant Additional Army Army
Recruiting Recruiting Record Recruiting
6911 Expand A.R.O.

Army Army Air Security
Service Security Command
Corps Corps Air Service ant
Corps
6912 Expand A.S.C

Annual
Appropria
Annual Annual tion All the
Audit Accounts Certificate three
6913 Expand AAC?

Expand AEC with reference to the Army Army Army
organization of Army? Engineerin Efficiency Education
g Corps Corps Corps
6914 None
Articles in
Unservice
able
condition
Expand A-in-U found used in store Arms in Articles in Articles in
6915 accounting? Unit Use Unit
Army Army Army Army
Medical Medicine Medical Maintena
Camp Corps Corps nce
Contract
6916 Expand AMC?

Annual Annual Annual Annual
Record of Record of Review of Review of
Books Balances Books Balances
6917 Expand AROB?

Additional Accepted Authorize d
Tender Note Tender Tender
Note Note
Audit Note
6918 Expand AT Note?

Army Army Army
Welfare Welfare Women
Health Housing officers Army
Organizati Organizati on Health Women
on Organizati Health
on Officer
6919 Expand AWHO?

Beyond Beyond Broad Brief
Experimen Economic al Expenditu Expenditu
tal Results Repair re Return re Return
6920 Expand BER?

Chief Chief Officer Chief of Chief of
Officer Pilot Personnel Project
Project
6921 Expand C.O.P
Chief
Certified Central Central Technical
Technical Technical Technical
Examiner of
Equipmen t Examiner Equipmen t
works
6922 Expand C.T.E

Central Central Central Central
Administr Appellate Additional Assistant
ative Public Public Public Public
Informatio Informatio n Informatio Informatio
n Officer Officer n Officer n Officer
Expand CAPIO with reference to the RTI Act?
6923
Command Chief Central Central
Chief Constructi on Constructi Chief
Engineer Engineer on Engineer
Engineer
6924 Expand CCE in CCE (R&D)

Expand CCI with reference to work dealt by Central Central Card Central Centrally
PAO? Control In Index Control Controlled
charge Imprest IRLAs
6925
Expand CFL with reference to Laboratories Composit e Civil Food Central Certified
functioning for the food requirements of Food Laborator y Food Food
Defence Services? Laborator Laborator Laborator
y y y
6926
Controller
General of
Defence
Productio n
Controller Controller
General of General of
Defence Defence
Pensions Personnel
6927 Expand CGDP? None

Composit e Composit e Composit e Compensa
Hill Counter Hill Hard tory Hard
Insurgenc Compensa Climate Climate
y Area tory Area Area
Allowance Allowance Allowance
6928 Expand CHCA?

Cash Cash Cash Cash
Monitorin g Managem Managem Monitorin g
Package ent ent Product
Expand CMP with reference to SBI CMP? Package Product
6929
Central Corps of Corps of
Police Police Personnel
6930 Expand CMP? None

Cost Contracto rs Commerci
Negotiatio n Network al
Committe Committe Negotiatio n
e Cost Network e Committe
Committe e e
6931 Expand CNC?
Centre of Clearance on Centre of Central

Rural Online Real
Real time Real Time
banking time
Exchange Exchange Exchange Exchange
Expand CORE with reference to CORE
6932 Banking?
Complaint s
Portal for
Grievance
Redressal
and
Civilians Central Monitorin g Central
Public Portal for System Public
Grievance Grievance Grievance
Redressal Redressal Redressal
and and and
Monitorin g Monitorin g Monitorin g
6933 Expand CPGRAMS?

Central Central
Recordkee Regularat ory
ping Authority Central Central
Agency Registrati Recovery
on Ageny Agency
6934 Expand CRA with reference to NPS?

Comparati Comparati
ve ve
Statement Statement
of Comparati ve of
Quantities Statement of Quotation
Quality s
All the
6935 Expand CSQ? three
Deputy Draft Dedicated
Financial Financial Financial
Advisor Advice Advisor
6936 Expand D.F.A None

Defence Defence Deputy Defence
Accounts Accounts Assistant Accounts
Departme Departme nt Director, Departme
nt Electrical for Electronic Electrical nt in the
and s and and field of
Mechanic al Mechanic al Mechanic al Electrical
Engineerin Engineerin Engineerin and
g g g Mechanic al
Engineerin
g
6937 Expand DADEME

Promotio Placement Pension Payment
n Board Board Board Board
6938 Expand DAPB?

Expand DBT with reference to Government Direct Direct Direct All the
Schemes? Benefit Bank Budget three
6939
Expand DCF with reference to the provisions Discounte Determin Derived Described
of DPM? d Cash Flow ed Cash Flow Cash Flow Cash Flow
6940
Defence
Departme
ntal Defence Distribute d
Procedure Developm Data
ent Plan Processing
6941 Expand DDP? None

Director Draft Gazette Draft Draft
General Notificatio n General Governme
Naval Notificatio n nt
Establish Notificatio
ment n
6942 Expand DGN?

Defence Defence
Managem Monetary
ent Date wise settlemen Daily Main
System Monthly t Scrolls
Statement
6943 Expand DMS

Procurem Procurem Purchase
Defence ent Manual ent Managem
Purchase Managem ent
Manual ent
6944 Expand DPM?

Departme Defence Defence Developm
ntarlly Related Research ent Related
Related Standing Standing Standing
Expand DRSC with reference to the Standing Committe Committe Committe
Committees of Parliament? Committe e e e
e
6945
Emergenc y Emergenc y Emergenc y Expenditu
Cash Credit Cash re Cash
Requisitio Requisitio Receipt Receipt
n n
6946 Expand ECR

Electronic Electronic Electronic Electronic
Clearing Credit Clearing Credit
Service System Stage Service
6947 Expand ECS?

Expand ERV with reference to provisions of Exchange Exchange Emergenc y Effetive
DPM? Rate Rate Rate Rate
Value Variation Variation Variation
6948
Earnest Engineer Engineer
Money Stores Depot Security
Security Deposit
Deposit
6949 Expand ESD None

Family Final
Allotment Allotment
Money Money Order Fictitious
Order Adjustme nt
Memo
6950 Expand FAMO None

training in Instructio ns Imprest Imprest
practical on Payments Payment Procedure s
Institution out of Instructio and
s Imprest ns Instructio
ns
6951 Expand FIPI?

Final Pay of First Pay of Final Full Pay
Commissi Commissi Settlemen t Commissi
oned oned Service Pay of oned
Service Certificate Commissi Service
Certificate oned Certificate
Certificate
6952 Expand FPCSC?

Financial Fiscal Functional
Responsib Responsib Responsib
ility and ility and ility and
Budget Budget Budget
Managem Managem Managem
ent ent ent
6953 Expand FRBM in the FRBM Act? None

Family Family Final Final
Station Settlemen t Settlemen t Settlemen t
Money Money Money Main
Expand FSMO in the context of PAO work? Order Order Order Office
6954
Treasury Treasury Treasury Treasury
Cash Consolidat Chest Chest
Receipt ed Receipt Report Receipt
6955 Expand FTCR?

Treasure Treasure Treasure Treasure
Cash Chest Cash Chest
Receipt Receipt Requisitio Requisitio
n n
6956 Expand FTCR?

General General Governme
Power of Promissor y nt
Attorney Note Promissor All the
Note y Note three
6957 Expand G.P. Note

Accountin g nt Accounts
Standards and Audit
Advisory Standards
Board Advisory
Governme Board
nt Audit
Standards
Advisory
Board
6958 Expand GASAB? None

Governme Governme nt Governme
nt Business Banking nt Banking
Software Software System
Solution Solution Software
6959 Expand GBSS? None

Governme General e- Governme Governme
nt e- Market Place nt e- nt e-
Market Managem Material
Place ent Place
6960 Expand GeM

Governme Governme nt Guarantee
nt electronic d electronic
electronic payment payment
payment Gateway Gateway
Guarantee General
electronic
payment
Gateway
6961 Expand GePG?

General General General General
Command Control in Command Chief in
ing in Chief in Control Command
Chief
6962 Expand GOC - in - C
Goods and
Services
General Tax Goods Sales All the
Sales Tax Tax three
6963 Expand GST?

Huge High Level Human
Records Records Resource
Human Managem Managem Managem
Resource ent System ent System ent System
Managem
ent Study
Expand H.R.M.S. with reference to PAOs and
6964 PBORs?
Indian Indian Imprest Indian
Military Mission Money Medical
service Supplies supplies Service
6965 Expand I.M.S.
Indian Indian Indian Civil Indian Civil
Central Central Administr Accounts
Administr Accounts ative Service
ative Service Service
Service
6966 Expand ICAS?
Integrated Internal Important Integrated

Financial Financial Financial Functional
Advisor Advisor Advisor Advisor
6967 Expand IFA

Immovabl e Initial Individual Informatio
Property Property Property n and Public
Expand IPR in the context of CCS conduct Return Return Return Relation
rules?
6968
Internatio Indian Supply Integrated Inter
nal Supply Mission Services Service
Mission Mission Managem
ent
6969 Expand ISM

Expand JRI with reference to Credit Joint Joint Receipt Joint Joint
verification of High value Imported and Receipts & Inspection Reference s Receipt
Indigenous Stores? Issues and Intimation
issues
6970
Local Audit Local Audit Last Audit
Certificate Completio Completio n
n Last Audit
Certificate
6971 Expand LAC?

Completio n Confidenti al Correctne ss Clearance
Report Report Report Report
6972 Expand LACR: Local Audit

Report Report Last Audit Last Audit
Report Report
6973 Expand LACR?

Local Audit Local Audit Local Audit Local Audit
Party Power Person Programm
e
6974 Expand LAP

Last Lowest Least Local
Purchase Purchase Purchase Purchase
6975 Expand LPP?
Legal Lowest Leave Leave
Records Ration Ration Records
Allowance Allowance Allowance Allowance
6976 Expand LRA?

Limited Lowest Limited Lowest
Enquiry Enquiry Entry Entry
6977 Expand LTE?
Maximum Maximum Minimum Minimum
Retail Price Retention Reserve Required
Expand M.R.P. with reference to Disposal of Price Price price
asset?
6978
Military Military
Treasury Transport
Remittanc Mid Term Receipt
e Report
6979 Expand M.T.R None

Monthly Major Minor
Expenditu Expenditu re Expenditu
re Return/Re re
Return/Re port Return/Re
port port
6980 Expand MER? None
Nursing Naval National
Service Service Service
6981 Expand MNS? None
Nominal National Natural
Fund Fund Fund
6982 Expand NEFT? None

Notice Notice of Notice Notice
inviting indication of including inquiry
Tender tender Tender Tender
6983 Expand NIT?

Not in New item of
Vocabular y inventory
Not in Next in
inventory Inventory
6984 Expand NIV with reference to Stores?

Original Options for Objectives
Equipmen t Equipmen t of
Manufact Manufact Equipmen t
urer urer Manufact
uring
6985 Expand OEM? None
Private Personnel Public Pay

Expand P.O.R. in the context of IRLAs of Air
Occurrenc e Occurrenc e Occurrenc e Occurrenc e
Force Personnel?
Reports Reports Reports Reports
6986
Printed Price Record Price Plant
Rate Book Book Reserved Record
Book Book
6987 Expand P.R.B. (used generally in MES)
Public Audit Public Parliamen
Committe Accounts tary Audit
e Committe Committe Proprietar y
Expand PAC with reference to C&AG report? e e Article
Certificate
6988
Pension
Enhancem
Permanen t ent Authority Pensioner Pending
Expand PEA with reference to Pension
Effective Efficiency Enquiry
Regulations?
Award Award Award
6989
Public Public Funds Public Public
Financial Managem Financial Funds
Managem ent Maintena Maintena
ent System nce nce
6990 Expand PFMS?
Personal Pay Particular Pay

Informatio Informatio n Individual Individual
Expand PIRM with reference to PAO work?
n Record Record Running Running
Master Master Master Master
6991
Procurem Price Purchase
ent Negotiatio n Negotiatio n
Negotiatio n Committe e committe e
Private Net Committe
work e
Committe e
6992 Expand PNC?

Peace Or
War
Prisoners of Pensioner s Establish All the
war of war ment three
6993 Expand POW?

Personal Pension Pension Pay and
Pension Process Payment Pension
Order Order Order Order
6994 Expand PPO?
Perspectiv e Preferenti al
Procurem Procurem
ent Plan Perpetual Priority ent Plan
Procurem Procurem
ent Plan ent Plan
6995 Expand PPP

Performa
nce
oriented
Expand PPP with reference to the provisions Priority Perspectiv e Procurem Public
of Performance and Outcome Budget? Procurem Procurem ent Plan Private
ent Plan ent Plan Partnershi p
6996
Expand PSO with reference to Army/Navy/Air Personal Private Staff Public Staff Principal
Head Quarters? Staff Officer Officer Staff
Officer Officer
6997
Price Value Priced Primary Payment
Rate Vocabular Value Value
y Rate Rate Rate
6998 Expand PV Rate
Rigorous Report on
Imprison Irregularit y
Recruit ment Recruit
Individual Index
6999 Expand R.I.?

Expand RC Officers with reference to work Recently Reserve Regiment al Regular
related to PCDA (O)? i.e. officers Commissi Commissi Commissi Commissi
oned oned oned oned
7000
Reference Reference Request Request
for for proposal for for proposal
Purchase Purchase
7001 Expand RFP?
Recoverab Reserve Reserve Recoverab
le Grading Guiding Price Grading le Guiding
Price Price Price
Expand RGP in the context of sale of scrap?
7002
Repairs Returned Returned Returned
Store Sub Store Sub Store Store
Expand RSSD with reference to Depots of Depot Depot Supply Servicing
Indian Army? Depot Depot
7003
Real Time
Governme
nt
Real Time Real Time Settlemen t
Gross General
Settlemen t Settlemen t
7004 Expand RTGS None

Remount
and
Returned Returned Veterinary
Reserve
Vehicles Vehicles Corps
Vehicles Cell
Condition Catalogue
7005 Expand RVC?

Study on Systemati c Scales of Standard
Requirem Research Rations and Requirem
ents of Stores Supplies ents
systems &Scales
7006 Expand S.R.S.?

Separate Statement of Systemati c Single
Budget Budget Budget Budget
Expand SBE with reference to Performance Estimate Estimate Estimate Estimate
and Outcome Budget?
7007
Statement of
Commerci al
Transactio Statement Statement
Statement ns
of of Central
of Central
Commerci Transactio
Taxes
al Taxes ns
7008 Expand SCT?

Expand SL Officers with reference to work Sick List Special Special List Special
related to PCDA (O)? Officers Liaison Officers Level
Officers Officers
7009
Standard Schedule of
Schedule of Standard
Rates Standard Star Rates All the
Rates three
7010 Expand SSR

Station Station Station Senior
Transport Technical Treasury Technical
7011 Expand STO?
Turn Turn Account Transactio n Transactio n
Around Time Accountin Analysis
Expand TAT in the context of SBI CMP (Cash Time g Time Time
Management Product)?
7012
Tax Deducion
by Service
Tax Provider Tax
All the
Deduction Deduction
three
at Source Service
7013 Expand TDS?

Technical Tender
Examinati Examinati
Technical Tender on on
Evaluation Evaluation Committe Committe
Committe Committe e e
e e
7014 Expand TEC?

Treatment of
Reference
Expand TOR wth reference to procurements Terms of Tenure of All the
defined under GFR? Reference Reference three
7015
Purchase Procurem Price Practice
Committe ent Committe Committe
e Committe e e
e
7016 Expand TPC?
Technical Technical Technical Technical
Training Training and Training Training
and Infrastruct and and
Instructio ure Informatio Institution
nal Equipmen t n Technolog al
Equipmen t Grant y Equipmen Equipmen t
Grant t Grant Grant
7017 Expand TTIEG?

Expand UA with reference to the provisions of Urban Area Urban Urban
HRA? Aglomerat Arrangem
ion ent
7018 None
War Establish War
ment Tables Emergenc y
War War Transactio
Equipmen t Emergenc y ns
Tables Tables
7019 Expand W.E.T

Ways and
Means
Ways and Accountin g Ways and
Expand WMA (A mechanism used by RBI Means Means All the
under its Credit Policy) three
Advances Audit
7020
is partly
met by the
State
Governme
nt and
partly out of
Defence
is met by Service
is met by the the State
Ministry Estimates
Governme
of HRD
nt
is met by
7021 Expenditure of NCC ? MOD
Non
Recurring
Expenditure of occasional character is known Charges All the
Honorariu m
as ? three
7022 Fee
Any of the
two subject
to
Expenditure on account of outsourcing of availability
Office of funds
services under Contract (Due to shortage Pay &
against authorized strength) Allowance s Contingen
cies
is booked to head?
7023 None
Expenditure on Engineer Services required for
the Army is charged as Military Engineer
Services Expenditure
under Head?
7024 MES Army Sub Detailed

required for the Navy is charged as Military
Engineer Services Expenditure
under the Head?
7025 Army MES Navy None
Expenditure on planting and Public fund Regiment al
maintenance of trees shall be met from fund 25% : 75%
by the unit? by a, b
7026 50% each
Expenditure on printing of question papers
for Army Educational
organization is met out of ?
7027 ATG TTG ETG TTIEG
which have a life of years or
more is debitable to Capital
Budget
7028 5 7 10 25
Expenditure on vehicles irrespective of cost Decided in
and life shall be treated as ? each case
7029 Revenue Capital Both 50%

Expenditure other than falling under specific Miscellan Local Additional Fresh
category of Pay & All.,leave salary, pensions, eous Expenditu re Expenditu Expenditu
contingency, grants Expenditu re re
in aid, works etc. is known as re
7030
Expenditure other than pay & allces. , leave Fresh Additional Local Miscellan
salary, pensions, contingencies, grants in aid, Expenditu Expenditu re Expenditu eous
contributions, works, T & re re Expenditu
P etc. is known as ? re
7031
Fresh Additional Extra Unauthori
Expenditu Expenditu re Expenditu zed
Expenditure which the budget cannot be held re re Expenditu
to cover is known as re
7032
Ex-servicemen Contributory Health 30.12.200 01.01.200 01.04.200 01.01.200
7033 Scheme (ECHS) came into force w.e.f. 2 3 3 6
Extension of Delivery period, Post Tender

waiving/imposing of Liquidated Damages and Contractu al Evaluation
risk purchases are covered under stage of Monitorin Expenditu re Negotiatio Acceptanc e
IFA g Angle n
of Necessity
concept? Sanction
7034
Extensions of Delivery Period beyond Next
the prescribed period would require sanction higher CFA
of the ?
7035 AFHQrs MOD GOI
Amendme nt Fresh
to contract Contract
Extention of time to a contractor is granted Deviation Agreemen Any of the
through order t three
7036
Facility of Air Travel for LTC is
7037 admissible from level only? 9 8 7 6
Factories Act came into force w.e.f. 23.09.194 01.01.194 01.04.194 23.09.194
7038 ? 8 9 9 9
groups, but each group should complete its

return journey within
months from the date of its
outward journey under LTC?
7039 12 9 6 3
family of deceased employee @
% of Last Pay drawn by the government
servant?
7040 50 40 30 25
only for the only for the
dependen dependen ts
ts of the on family
deceased pensioner s
CGHS
beneficiar A or B
y whichever
is opted by
them
7041 Family pensioners can avail CGHS facility for Both

Fees under RTI Act should not be accepted if Indian Postal Demand
received in the form of Order Draft
?
7042 Cash None
Fees under RTI Act need should not be Indian Demand
accepted if received in the form of Postal Order Draft
?
7043 Cash None
manipulations in accounts unless an actual Observati
loss has occurred are classified on
as
7044 Objection MFAI None
Field cashier can draw funds from Regional Either of
7045 which of the following sources? CDA PCDA (O) a, b None
Field Cashier submits his cash account Fortnightl

7046 to PCDA (O) on basis? Daily Weekly y Monthly
Field Imprest account is closed on

7047 basis? Daily weekly monthly yearly
Field Imprest Holder can draw funds from Nearest Field Cashier
? Regional
CDA
7048 a or b PCDA (O)
Field Imprest Holder should be an officer of Junior
not below the rank of Commissi
in general? oned
Officer
7049 Major Captain Lt. Col

Field Imprest Holder will ordinarily be a
military officer not below the rank of
?
7050 Colonel Lt. Col Major Captain
Field Park Coys, Workshop and Park Corps of
Coys and Docks Operating Coys etc function Engineers
under which corps of Army?
7051 EME AOC MES
Field Security Sections work under Intelligenc
7052 Corps in Army EME AOC e Artillery
Figures on account of loss of animals

(otherthan MF)for inclusion in Appropriation
Accounts are obtained LAOs/RAO All the
by CGDA from Army HQrs PCsDA/Cs DA
s three
7053
Final bills up to what amount can be
7054 pre audited by AO GE posted in GE Rs. 2 lakh Rs. 5 lakh Rs. 8 lakh Rs. 10 lakh
Regular
Issue
Final issues to outstations will be made on Vouchers Nominal Convoy Any of the
? Vouchers Notes three
7055
Any of the
three, but
financial
year
accounts
are
supposed to
be
submitted
to
Governme
nt
authoritie
s
Financial accounts are supposed to be Calendar Any 12

7056 maintained on basis? year financial year months
Financial Advice rendered by Controllers is of Originatin g, Original, Short term,
two types. What are the two? Respondin Respondin g Long term
g
Major, Minor
7057
Financial advice rendered by PCDA
7058 Main office IA cell is of how many 1 2 3 No limit
Financial powers of of the

7059 following types? Inherent Delegated Both None
Financial powers of CFAs are All the

7060 prescribed in ? DPM DPP DFPDS three
Financial Up gradation under MACP scheme

can be granted to a PBOR if he is stagnated
for a period of years
in a grade?
7061 12 10 8 6
Financial up-gradations under ACP scheme Promotio nal
have to be given in the Posts
hierarchy of ?
7062 Pay Scales Both None
Financing of premiums up to Life
Insurance Policies is allowed from
DSOP Fund in respect of each officer?
7063 4 3 2 1
Reporting Reviewing Inquiry
7064 Find the odd man out? None

First component of CDA (O) Account Number Single Two digits Three
is represented by ? Digit Number Number digits
number
7065 Alphabets
Account Task Number
Number of dealing with
First component of CDA (O) Account Number Army his
Officer IRLA Ledger wing Check Alpha
represents ?
7066
Fiscal deficit is supposed to be brought down
to not more than %of GDP by 31st day
of March, 2021 as framed
under FRBM Rules?
7067 5 4 3 2
TA
personnel
not covered
Fixed Medical Allowance is admissible to who under ECHS
among the following retired service
personnel?
Nepal All the
7068 Domicile DSC threeD
Flag Officer Commanding in Chief of Viskhapat Trivendru
7069 Eastern Command is in ? nam Kolkata Chennai m
Fluctuating charges such as TA/DA etc., for

which no scales are laid are calculated w.r.to
average expenditure
of the previous _years in BEs?
7070 2 3 5 10
Flying Allowance is admissible concurrently Strategic
with which of the following Allowances in Force
respect of Allowance Siachen
Army Officers? Allowance
7071 Both None

March
suppleme
Focal Point Branch will segregate from 1st March ntary
March Correction
April all transactions pertaining to previous suppleme
Suppleme (Manual)
years and report the same as ntary
ntary
from 1st to 15th April? Correction
March
7072 Residual
Focal Point Branches have been introduced in
the Ministry of Defence 01.01.199 01.04.199 01.07.199 01.10.199
with effect from ? 3 3 3 3
7073
off on expense vouchers as unavoidable,
whether chargeable to the State or to an
individual will be priced at the of Payment General Highest of
the farm Issue Supply Rate the three
concerned?
7074 Free Issue

For 100% disability, Constant
7075 Attendant Allowance is payable @ 3250 6750 9000 10000
For accounting purposes the Capital assets in

a factory are classified under
main heads
7076 5 4 3 2
Date on
which officer
starts
drawing the
relevant
For allotment of Quarters of Type IV, pay Date of
Date of Date of
is considered as the crucial date in joining the
Applicatio n Birth
respect of Government Servants? service
7077
He should be Successful
within 80% ly complete
of strength d probation
of auditors wherever
authorize d prescribed
for the dept. in that
He should grade
have at
least 6
years of
service as
Auditor
For an individual to be considered to the

7078 posts of Senior Auditor All
letter â€Ãâ€™ will be added to â€˜Lâ€™ in
the Attendance Register at
what time?
7079 0.40625 0.416667 0.427083 0.4375
For audit enfacement purpose LAO will use Only Blue Only Red ink Only Green Any colour
ink ink
7080
Capital Major
works, Capital
Other works works, Low
and budgeted
maintena capital Authorize d
For Budgetary Purposes, works services are nce services Major works, works works,
divided in to the following two categories by Minor works Special
MES?
works
7081
Capital
works,
Other works
and
Authorize d Major Maintena
For budgetary purposes, Works services by Ordinary nce services
works and works and
MES are divided in to works and
Special Minor
? works Special works works
7082
while preparing Pension Budget, whose pay is
of Army Officers?
7083 Major Lt. Colonel Colonel Brigadier
while preparing Pension Budget, Senior
whose pay is taken as mean in respect of Auditor
Civilians?
7084 ACDA AAO UDC
while preparing Pension Budget, Nb. Subedar
whose pay is taken as mean in respect of
PBORs?
7085 Subedar Havaldar Naik
For capital outlay provided otherwise, interest Departme Departme nt
shall be charged at the average rate of nt of of Expenditu
interest determined Economic re
each year by MOF? Affairs
7086 Both None

For Defence transactions at Non-bank bimonthly
Treasuries, paid vouchers and M.R.Os along on the 11th,
with Schedules of payments and receipts will Monthly by last of the
be sent to PCDA/CDA concerned 11th of following
following month
month
7087 Daily Weekly

For Divyang children, CEA/HS is payable at one and No such
rate of normal amount half time provision
admissible?
7088 Double Triple rate
cities other than higher TPTA
cities per month
7089 1350 1800 900 3600
For Employees of pay level 1 and 2
higher TPTA cities per month
7090 1350 1800 900 3600
50% of 50% of the
piece- work average
profit piece- work
earned by profit earned
the workers by the piece-
in the workers in
relevant the whole
productio factory
n section
For essential maintenance workers attached A or B A or B

to Production Section of OF, Incentive bonus whichever whichever
7091 is payable at ? is less is more
5 and below Expenditure up to
Rs. can be reimbursed on account of taxi
charges in respect of local journey on duty per No such
day? limit
7092 338 225 113

For Government servants in Pay levels 5 and
below Rs. can be reimbursed on account
of stay in
7093 4500 2250 750 450

6 to 8 Expenditure up to Rs. can be
reimbursed on account of taxi charges in
respect of local journey on No such
duty per day? limit
7094 338 225 113

6 to 8 Rs. can be reimbursed on account
per day?
7095 7500 4500 2250 750
For HPL, Credit will be reduced at the rate of
1/18th of the period of during the
preceding half year subject to maximum of
ten days
7096 Dies Non EOL Bth None

For imposing minor penalties under
Rule of CCS (CCA) Rules, 1965 will be
applied.
7097 10 16 14 15
GE/Head of
MES
For Leave, Discipline, APAR, AAO GE reports formation All the
PCDA/CD A
to ? three
7098 RAO/LAO
GE/Head of
MES
For Leave, Discipline, APAR, AO GE reports to formation All the
PCDA/CD A
? three
7099 RAO/LAO
For non compliance of the provisions of act, No such
Penalty @ per day can be limit
imposed on the public authorities?
7100 20 250 25000
days of EOL is admissible for the whole
tenure, if the tenure is one to
five years?
7101 0 60 90 100
up to one year?
7102 0 30 60 90
can be reimbursed on account of stay in
7103 7500 4500 2250 750
day? limit
7104 50 KMs 25 KMs Rs. 338

bills per day?
7105 1500 1200 1000 900
day? limit
7106 50 KMs 25 KMs Rs. 338

For officers in Pay levels 14 and above Rs.
can be reimbursed on
account of food bills per day?
7107 1500 1200 1000 900
Rs. can be reimbursed on account of
stay in hotel/guest house
per day?
7108 7500 4500 2250 750
above Rs. can be reimbursed on account
per day?
7109 7500 4500 2250 750
Expenditure up to Rs. can be reimbursed
on account of taxi charges in respect of local
day? limit
7110 338 225 113

For officers in Pay levels 9 to 11 Rs.
bills per day?
7111 1500 1200 1000 900
For officers whose pay in civil post is fixed pay actually
without taking into account his entire drawn
pension, the DA will be based entire basic pension +
on the ? pay pay
7112 pension
Hospital Any
where Registered
For Out patient treatment in empanelled treatment Medical
CGHS
hospital CGHS beneficiary can obtain taken Dispensar y shop
medicines from ?
7113 A or B
For passing requisition on account of advance Full Powers
of TA/DA, passing powers of
AAO is up to ?
7114 25000 100000 500000
Rs. during
official tour?
7115 450 750 2250 4500
Tour?
7116 500 800 900 1000
Tour?
7117 113 225 338 500
For Pay level 12 and 13 Food bill per day is
admissible up to Rs.
7118 1000 1200 1500 1800
7119 2250 4500 7500
charges within the city per day is admissible As per
up to during Official actual
Tour?
7120 Rs. 500/- 100 KMs 50 KMs
7121 2250 4500 7500
For Pay level 14 and above Taxi (AC) charges
for travel within the city per day is admissible
up to Rs. As per
during Official Tour? actual
7122 338 500 225

For Pay level 14 and aboveFood bill
per day is admissible up to Rs. during
Official Tour?
7123 1000 1200 1500 1800
Rs. during
official tour?
7124 500 750 2250 4500
Official Tour?
7125 500 800 900 1000
charges within the city per day is admissible
up to Rs. during
Official Tour?
7126 113 225 338 500
For pay level 8 officer, Hotel charges are
payable at Rs. per day in the
case of Class 'X' City?
7127 2250 1500 1200 1000
of Hotel/Guest House per day is
admissible up to Rs. during official
tour?
7128 2250 4500 750 3000
Official Tour?
7129 1000 1200 900 1500
For Pay level 9 to 11 Taxi (AC) charges Not
within the city per day is admissible up to Admissibl e
7130 338 500 225
charges within the city per day is Not
admissible up to Rs. during Official Admissibl e
Tour?
7131 338 500 225
For procurement proposals costing No such
more than Advertised Tender Enquiry is rule
a must?
7132 25 lakhs 2.5 Lakhs 25000
For service personnel treatment in civil Nearest MH Unit where
hospitals, where reciprocal arrangements are of the civil the person
made, Civil Accounts Officer will raise debit hospital Nearest MH is serving
against ? to the Unit
7133 CDA
For Territorial Army offices Increment is 6 months

granted on completion of of embodied continuou s
service? service
7135 365 days Both None

For the days of on tour, DA is Restricted
admissible? Holiday

For the grant of first rate of GS Pay, the NCO
has not incurred more than one red ink entry
in his conduct sheet during yearsâ€™
preceding the
date from which it is granted?
7137 5 4 3 2
If asked by
the
For the officer of pay level 8, when Hotel Competen t
charges are paid at a higher rate on account Authority If asked by
Audit
of 'X' class city, is production of
Authoritie s
vouchers required?
7138 Yes No
For the purpose of Cash Inspection,
7139 units fall under categories? Four Three Two One
For the purpose of Counting of past service in Regional

the case of PBORs, the same need to be sent CDA of the
to for necessary action? CDA concerned
PCDA (P) PAO CDA (PD)
(Army)
Allahabad Meerut
Meerut
7140
For the purpose of determination of the fees
of the arbitral tribunal and the manner of its
payment to the arbitral tribunal, the Parties Arbitratio n Any of the
may frame concerned Tribunal three
such rules as may be necessary?
7141 High Court

H.Qrs. Is 6 to 12 hours % of amount as
per
7142 0 50 70 100
H.Qrs. Is less than 6 hours % of amount
as per
7143 0 30 50 70
H.Qrs. Is12 to 24 hours % of amount as
per
7144 0 50 70 100
For the purpose of HRA, cities/towns
7145 have been classified into how many 3 - A, B, C 3 - X, Y, Z 2 - A, B 2 - X, Y
For the purpose of recovery of Income Tax, accounted

arrears of salary are deemed to be the salary for by IT
on the date on which authoritie
they are ? s
7146 Received fell due claimed

For the purpose of Scale Audit,
monthâ€™s strength returns of Officers in
each half year are selected
by Wing Officer? One month
7147 2 months 3 months None

For transferring vehicles from one unit to Station PCDA/CD A Army H.Qrs. Ministry of
another whose orders are required Command Defence
er
7148
For transportation of luggage on account of
transfer, kgs of luggage can be admitted
for officers of
pay level 12 & above ?
7149 1500 3000 6000 No limit

account of transfer, kgs of
luggage can be admitted for officers of pay
level 8 ?
7150 1500 3000 6000 No limit
Pay and
Allowance s
For which of the following expenditure, voting Charged of Employee Vote On All the
Expenditu s Account
by Parliament is not required? three
re Budget
7151
Education
For which of the following occassions, GPF
Advance cannot be taken? of family
members
7152 Pilgrimage None Both

For which of the following periods, Suspensio
7153 CEA is not admissible for employees? Leave n Dies Non None
For which of the following purposes Amenity Recreatio

Jeeps and Motor cycles can be hired out by purposes nal purposes
Army Units?
7154 Both None
within years, Escalation except
statutory increases not to be
incorporated?
7155 1 2 3 5
Formation Engineers are provided Any of the
with S&S Imprest under the sanction of ? three
7156 GOC in C E-in-C CE, Corps

Formation Engineers execute OP Works Through Departme Through Any of the
ordered on them ? Contracts ntally Civil three
Agencies
7157
Formation of New MES District
7158 requires the sanction of ? GOI E - in - C CE CWE
Command er
works
Formation of New MES division requires the Governme Engineer Chief Engineer in
approval of ? nt of India Engineer Chief
7159
registers maintained by
Controllersâ€™ offices are prescribed OM II OM II
in ? Volume II Volume I
7160 OM I OM XI
Forms in which the accounts should be kept in PCsDA/Cs
the offices of the DAD are DA
prescribed by the ?
7161 CGDA Both None
Accounts Officer is supposed to be done not
later than months of
date of retirement?
7162 12 6 4 3
26.01.200 01.04.200 01.07.200 26.08.200
7163 FRBM Act was published on ? 3 3 3 3
Freak rates are those, which in the Abnormall Abnormall Either a or Lowest
7164 opinion of Accepting officer are ? y high y low b rate
provided admitted to
with Train Hospital
Free Rations should not be drawn in respect Ration All the
of individuals three
7165 on leave
an approved work is not commenced within
of the date of 12
administrative approval? months
7166 6 months 2 years None
Fresh numbers will be started for Part I and 1st January Any one
Part II Office orders from the date of a,
of each year b, c
From onwards, the responsibility
for compiling the accounts of Defence 01.01.197 01.04.197 01.10.197
Services has been entrusted to CGDA 6 6 6
7168 None
From , UPSC have introduced a new
procedure under the `Single Window System'
for scrutiny on the 01.01.201 01.04.201 01.06.201 01.08.201
spot in promotion cases? 0 0 0 0
7169
From , personnel of the DAD are
governed by Fundamental Rules in all matters
in which they were previously
governed by CSR?
7170 1.1.1994 1.4.1962 1.7.1976 1.10.1993

From ACR has been 14.05.200 01.09.200 15.10.200 01.04.200
7171 renamed as APAR? 9 8 9 9
From 2002-03 onwards the budgetary Ministry of MOD MOD

requirements of Coast Guard Organization Finance to (Civil) to (Civil) to
have been transferred from the Grants of MOD (Civil) Ministry of Ministry of
to ? Finance Home
Affairs
7172 None
is ensured by PCDA (O) that no officer is paid Visual Chart Central Index Non All the
by more than one Ledger Effective three
Wing? list
7173
From whom Field Imprest Holder is Regional Field Either of
7174 supposed to draw funds? CDA Cashier a, b None
FRSR made applicable to Defence 01.01.192 01.07.197 01.01.200

7175 Accounts Department employees 2 6 1.10.1993 4
Full Field Cashier Report after the closing of
March is supposed to be submitted by
Accounts/Field Cashier
Sub Section to PCDA by ? 31st March
7176 30th April 31st May 30th June

Air Force Air Force Civil Air Force
Chief Accounts Central
Accounts officer Accounts
Officer Office
7177 Full form of AFCAO is ? None

Death before
finalizatio n
of the
Disciplinar y
When proceedin
Full pay and allowances are payable to the gs
government servant under which of the Minor
penalty is
following circumstances? awarded
7178 Both None

Full pension is admissible to the employees
retiring with minimum qualifying service of
not less than No such
years? minimum
prescribed
7179 10 20 33
Full value of stores will be charged against the
department concerned, if AOC stores issued
on loan are not 12
returned by them within ? months

Fundamental Rules came into force 01.01.192 15.08.194 26.01.195 01.10.197
7181 w.e.f. ? 2 7 0 6
Funds for the repairs/maintenance of DAD Admin E section of

buildings including internal Electric section of PCDA/CD A
installation and roads will be projected by PCDA/CD A
? GE AO GE
concerned concerned
7182
Regional
CDA
Funds to Field Cashier are supplied by which nearest to
of the following officers? Field
Cashier
Administr Disciplinar y Duty
ative Action action assignmen t
7184 Furlough is a kind of Leave

service etc. to retiring Government servant is
done months in
advance?
7185 12 8 6 3
Furnishing Ticket Number, PNR No. within
days of drawing the
advance is mandatory under LTC?
7186 15 10 5 3
By Sale to
other Govt.
By sale by
Furniture being declared surplus by CE will be Departme by Public All the
nts private
disposed in which of the following methods? auction three
treaty
7187
Furniture purchased at a cost of 10000/-.
Depreciation @ 10% in straight line method if
charged, value
of asset will be after two years?
7188 Rs. 8000/- 8100/- 9000/- 9800/-

10000/-. Depreciation @ 10% on written
down value method if charged, value of asset
will be
after two years?
7189 Rs. 8000/- 8100/- 9000/- 9800/-

Furniture should not be transferred from one Station PCDA/CD A
army unit to another Command
without the consent of er
7190 GOC in C GE
Add Rs. Deduct Rs.
200/- to 200 from
furniture Furniture
and post Rs. and post Rs.
200/- 200/-
Furniture worth Rs. 1000 sold for Rs. 800 in on debit on the debit Post Rs.
exchange offer for another item worth Rs. side of side 200/- on
3000 and a net invoice of Rs. 2200 passed P&L A/c of P&L A/c the debit
through furniture account. How the side of P& L
adjustment in final accounts is done? A/c
Deduct Rs.
200 from
7191 Furniture
Deduct Rs. Deduct Rs.
2200 from 2200 from
Machinery Machinery
A/c and Add A/c and Add
Rs. Rs.
2200/- to 2200/- to
Furniture Furniture
A/c. A/c.
Deduct 800/- Deduct Rs.
from 200/-
Furniturre from
A/c and post furniture
Rs. Add Rs. A/c and
Add Rs.
800/- on 2200 to post Rs.
200/- to
credit side of Machinery 200/- on
furniture
A/c and
and post Rs. P&L A/c debit side
Deduct Rs. of P&L A/c
200/-
1000/-
on debit
from
side of P&L
Furniture
A/c
A/c.
Furniture worth Rs. 1000 sold for Rs. 800 in

exchange offer for another item worth Rs.
3000 and a net invoice of Rs. 2200 passed
through Machinery account. How the
adjustment in final
7192 accounts is done?
Goods to be Goods to be
manufact supplied in
ured or future in
acquired by addition to
the seller the existing
after the contract
making of of sale
the contract
of sale
Future goods means as per sale of

7193 goods act? Both None
nt Accounts Accounts nt Accounts nt
GAD with reference to SBI Mumbai represents Departme Division Directives Accountin g
? nt Design
7194
Double the As decided
powers of by CE
GE (I) will exercise the financial powers of GE
?
7195 CWE GE
GE can enter into contracts whose
7196 value is up to Rs. ? 10 lakhs 15 lakhs 50 lakhs 150 lakhs
When
Armed
forces are
called out in
aid of civil
On the
GE can execute the works without waiting for power
grounds of
the permission of administrative authority in
urgent
cases of
Military
?
necessity
Imminent
Danger to All the
7197 Buildings three
GE is authorized to place Supply orders on
account of Local Purchase of
stores costing up to Rs. (lakhs)?
7198 0.75 1 1.5 2
GE is responsible to act as Technical All the
7199 Advisor at the level of Army? Sub Area Area Command three
7200 GeM portal is hosted by > MOD MOF DGS&D None

General Conditions of MES contracts IAFW IAF CDA IAFW
7201 are stipulated in which of the 2249 IAFZ 2209 336 2159
General Financial Rules were issued

7202 for the first time in ? 1947 1950 1963 2005
Border Coast Guards Military

Roads Organizati Engineer
General Reserve Engineer Force (GREF) is a Organizati on Service All the
part of ? on three
7203
Gentlemen or Lady Cadets are entitled
to a stipend of Rs. per month, while
undergoing training?
7204 47600 56100 61300 69400
Go-A head sanction issued by CFAs will not
exceed % of rough cost estimate for the
entire project made
by Engineer authorities?
7205 5 10 15 20
Goods are divided into caterogires with
reference to the fact
that they come in or go out ?
7206 1 2 3 4
the time a contract of sale is made are Future Specific Titled Pending
defined as under sale of goods act? Goods Goods Goods Goods
7207
produced or acquired by the seller after the
making of the contract of sale are defined as
under Sale of Future Titled Pending
Goods Act? Liable Goods
Goods Goods Goods
7208
Goods worth Rs. 5000/- are destroyed by a Rs. 4000/- Rs. 1000/-
fire accident. Insurance company admitted a on liabilities on liabilities
claim for Rs. 4000/-. What will be entry in the Rs. 4000/- side Rs. 1000/- side
balance sheet after on assets on assets
doing the adjustment? side side
7209
Rs. 1000/- Rs. 1000/- Rs. 5000/- Rs. 5000/-
on P&L A/c on P&L A/c Credit in Credit in
Debit side Credit side Trading A/c, Trading
and Rs. and Rs. Rs. 1000/- Account
4000/- 4000/- Debit in P&L and Rs.
on assets on assets A/c and Rs. 5000/- on
side of side of 4000/- on Assets side
Balance Balance Assets side of Balance
Sheet Sheet of Balance Sheet
Goods worth Rs. 5000/- are destroyed by a Sheet
fire accident. Insurance company admitted a
claim for Rs. 4000/-. What will be entry in the
Final Accounts
after doing the adjustment?
7210
by a fire accident. Insurance company Rs. 1000/- Rs. 1000/- Rs. 4000/- Rs. 4000/-
admitted a claim for Rs. 4000/-. What will be on credit on Debit side on Debit on Credit
entry in the P&L A/c after doing side side side
the adjustment?
7211
Government Account means account relating
to which of the following? 1. Consolidated
fund of India 2. Public Account of India 3. All the
Contingentcy Fund three
of India?
7212 1, 2 1, 3 Only 1
Government Accounting Rules came 01.10.197 01.04.199 01.04.198 01.10.199
7213 into force w.e.f. ? 6 0 3 3
Government Accounts are kept in

7214 parts? 5 4 3 2
Government accounts are maintained Calendar Financial
7215 on basis? year year Half yearly Quarterly
5% below
market
price or
face value
whichever
Government Promissory Notes, when is less Surrender market
submitted as Security by vendor, they are
value price
accepted at which value?
7216 Face value

against punishment order issued
against him within days of receipt of such
order?
7217 90 60 45 30
Govt. transport from unit lines to Railway Admissibl e
station for ORs proceeding on leave is irrespectiv e
admissible when the distance exceeds Not of
admissible distance
at all
7218 8 Kms 1.5 Kms

GPF amount can be nominated to No such
7219 family members? One Two Three limit
Temporar y
Governme
nt servants
after
continuou s
service of
GPF Rules are applicable to Central one year
Government employees appointed on or
reemployed
before 31.12.2003. GPF subscription is not
pensioner s
mandatory for which of the following
Officers/staff?
7220 Both None

GPF Rules are applicable to employees 31.03.200 31.12.200 01.01.200 31.03.200
7221 appointed on or before ? 3 3 4 4
GPF subscription can be enhanced

7222 in a year? No limit Once Twicce Thrice
GPF subscription can be reduced

7223 in a year? No limit Thrice Twicce Once
can be taken by an employee without
assigning any reason in entire
service?
7224 No limit Once Twicce Thrice
Grade pay Rs. 5,400 in PB-2 and Rs. 5,400 in as separate depends on differently
PB-3 (VI CPC) will be considered for the grade case by case by different
purpose of as same pays depts.
the MACP Scheme? grade pay
7225
Grading in APAR is required to be a reasonabl
communicated to the individual concerned, as e time
far as possible within period
from the date of acceptance? one month two months
7226 15 days
Grant of leave to CGDA requires the sanction Defence
of Secretary
7227 MOD MOD (Fin) None

Grants in aid may be sanctioned to meet the Cannot be
expenditure already incurred not earlier than sanctione d
prior to the
date of issue of the sanction
7228 6 months 1 year 3 months

Grants in Aid of Revenues will be paid by Consolidat Contingen cy Public
Central Government to State Governments ed Fund of Fund of India Account of
from India India None of the
above
7229
Gross domestic product, reckoned at constant
Office from time to Revised GDP
time is known as ? Real Output
GDP Growth
7230 Real GDP

Ground balance of all items in a ASC retail
shop is supposed to be checked by the In
charge of the shop at least
once in every ?
7231 Quarter Month Fortnight week

Ground rent of Rs. 5000/- in respect of
7232 items auctioned can be waived off by GE CWE CE E in C
Group 'D' post has been re-

7233 classified as MTS under CPC 4th 5th 6th 7th
Group 'D' post has been re-classified

7234 as MTS under CPC 4th 5th 6th 7th
Growth in real gross domestic product is Revised Real

known as ? GDP GDP Output
Growth Growth
7235 Real GDP
Half day leave can be granted when Leave Not All the
7236 the employee applies for ? CL HPL Due three
Half pay leave to be credited every half year

will be reduced at the rate of
of the period of dies non in the
preceding half year?
7237 1/10th 1/18th 1/20th 1/15th

should take place in the case of leave of the
store keeper for more than
days
7238 7 10 14 30
Army Officers based on of the location Operation
after fulfilling the prescribed al risk
conditions?
7239 Area
Height Depth
Governed by
Payment of
HBA is admissible to who among the following All Wages
Central Government employees? permanen t Act
7240 Both None

transactions closing to balances are recorded,
carried forward to the next financial year
which includes heads of Debts, Loans,
Advances, Provident Funds, Reserve Funds,
Deposits and Advances and Suspense,
Miscellaneous are called? Major
Debt Heads Minor Heads
Heads
7241 Sub Heads

recorded all proceeds of taxation and other
receipts classed as revenue and the
expenditure met there from are Receipt Expenditu re Revenue
known as ? heads heads Debt heads heads
7242
Heating expenses when given in trial balance, Trading Profit and Balance Any of the
it will be posted in of Account loss Sheet three
7243
Management? especially Contracts relating to Store Store Audit
acquisition of weapon systems is the duty of Contract Section
Section of section
PCDA?
7244 IFA Cell IA cell

Highly Active Field Area Allowance is Military Military Training All the
not admissible to the officers working in Farms Engineerin g Centres three
which of the following units? units
7245
Hindi cell in a Regional PCDA/CDA
7246 office functions under IA Admin Legal cell O&M
MES to Contractors are recoverable on per

day basis. A day means
Hours?
7247 24 12 8.5 8
Services, which are required for more
than years, requires the approval of the
GOI?
7248 10 5 3 2
Hiring of properties by MES which are PCDA/CD A
required for more than ten years requires
sanction of Â-Â-Â-Â- ?
7249 GOI MOD CGDA
Loss not Loss due to
due to theft is less
Holding of court of inquiry is not mandatory theft, fraud than 10000
in which of the following cases? or
neglect
7250 Both None

Holding of court of inquiry to investigate
losses due to theft, fraud or neglect may be
dispensed with by the CFA at his discretion Cannot be
when dispensed
reported loss is less than Rs. ? with
7251 20000 15000 10000
Home Town once declared can be changed Cannot be

Two any number
only on with the approval of Head of the occasions One occasion changed at of occasions
Department? all
7252
Homogeneous schemes under a programme
especially those involving small outlays,
should be grouped into
suitable Heads?
7253 Major Minor Detailed None

Appointed as
Arbitrator in
case of
dispute
between
Departme nt
(other than
he is
For working) and
contributi a private Temporar y
on of party increase in
articles on
work due to
subject
matters holding of
special
with which
conferenc
he is
es
officially
concerned
Honorarium is paid to Government servant in All the

7254 which of the following cases? three
The
difference
between
permanen t
officer
outfit
allowance
and outfit
allowance
granted at
the time of
In full after grant of
7 years Hony.
from the Commissi
date of on
Hony.
Commissi
on
Hony. Commissioned officer when granted 1/3 of New

permanent commission, he is entitled to out Out fit
7255 fit allowance of In full allowance
Horsed Cavalry Regiments function
7256 under which corps of Indian Army? Artillery Armoured Ordnance Infantry
Day whom CEA is
boarding admissible
Hostel subsidy is admissible in respect of children
?
7257 None Both

Hostel Subsidy is admissible to an employee
who keeps his/her child in a hostel of a school
located beyond a
distance of KMs from residence?
7258 50 75 100 500

Government servant for keeping children in
the Hostel of a residential school away from
the station he/she is posted/or is residing
irrespective of any transfer liability, Located
beyond a distance of KMs from
Residence?
7259 250 150 100 50

Hotel/Guest House receipts are not required
for submission by employees of pay levels
while submitting TA/DA
claim for TD?
7260 1 to 5 6 to 8 Both None

House Building Advance together with
Interest is recoverable in number of
instalments (Maximum)?
7261 180 240 300 200
No such
provision.
Should be
dissolved
House of People when Proclamation of after 5
Emergency in operation can be extended by years
Parliament by law for not
exceeding at a time ?

Credits are applicable for Defence
Departments regarding Foreign Procurement?
7263 7 6 5 4
How many branch accounts offices are
7264 functioning under PC of A Kolkata? 51 12 63 39
are there in India under PC of A

catering services to Ordnance Factories?
7265 40 41 44 51



How many classes of Payment Indents are

dealt by AFMSDs in respect of
Payment Issues?
7270 5 4 3 2
How many Coast Guard Districts are
7271 there in India? 11 12 5 4
7272 How many Commands are there in 7 6 4 8

How many copies of Consolidated Annual
Accounts of Cantonment
Board are received by LAO?
7273 Four Three Two One
How many copies of issue vouchers are
prepared when stores are transferred from a
consuming unit to 4 copies, A 4 copies, E 4 copies, B 4 copies, D
another? Which copy is left over? copy copy copy copy
7274
How many copies of Issue vouchers are sent
by Army unit to their dependent LAO, when it
pertains to
transaction with in the unit?
7275 One Two Five Six

How many copies of loss statement
7276 are prepared by the units to write off 2 3 6 10
How many copies of MROs are prepared by

units when depositing
money into Government Treasury?
7277 2 3 4 5
How many copies of packing accounts are
sent by ISM London to Landing
Officer in respect of Imported Stores?
7278 4 3 2 1
How many DAD cells are functioning in
7279 DAD 5 4 3 2
How many days of accumulated EL can Entire EL

be enchased at the time of retirement by a at his credit
7280 240 300 360
How many days of compensatory leave can
be taken by a Government
Servant at a time?
7281 1 2 3 5
How many days of Leave Not Due can
be granted to a Government Servant in the
entire service?
7282 365 360 366 300
7283 prepared for Defence Pension 1 2 3 5

7284 prepared for MOD (Civil) 1 2 3 5
How many Demands for Grants are presented

to Parliament under Civil
Estimates of Defence?
7285 2 4 6 8
How many Demands for Grants are submitted
by MOD since the FY 2016-
17 as a part of Budget Estimates?
7286 7 6 5 4
Estimates on Capital account?
7287 1 2 3 4
How many Demands for Grants are submitted
in Defence Services Budget
Estimates on Revenue account?
7288 4 3 2 1
How many Departments are
7289 functioning under Ministry of 4 5 6 7
How many departments are

7290 functioning under MOD? 5 4 3 2
How many digits/alphabets will you find in

the CDA (O) Account Number containing the
Account Number
properly allotted to Army Officer?
7291 4 and 3 5 and 2 1 and 6 6 and 1

7292 How many DPDOs are functioning in 51 12 63 44
7293 under CDA (PD) Meerut? 12 51 63 None

7294 under DAD? 63 44 39 12
How many Flag Officers Commanding

7295 in Chief are functioning under Indian 5 4 3 2
How many groups function under

7296 Technical Section of PCDA (O)? 2 3 4 5
How many MACP up gradations are
7297 admissible for a PBOR in his career? 1 2 3 4
How many Members of Parliament are

7298 there in the Official Language 15 20 25 30
How many minimum members should be No such

nominated in a Purchase rule
Committee by the CFA?
7299 2 3 4
How many National Holidays will be
7300 observed by DAD Offices? 5 6 17 3
How many Ordnance Factories are

there in India for which PCof A and their sub
offices are catering services?
7301 35 39 44 51
How many pay levels are prescribed in
7302 7th CPC (excluding partition like 13 A 18 17 16 15
As decided More than

by the one with
Imprest prior
Holder permissio
How many payments on account of advance n of CDA
of pay can be made from Imprest to the same
individual in a day?
7303 Only One Two

How many PIFAs are functioning
7304 under DAD 10 8 6 5
How many private sector banks have been

authorized by RBI for conduct of
all types of Government Transactions?
7305 2 3 4 5
7306 How many PSO assist Chief of Air 5 4 3 6
How many quarterly progress reports are
submitted by PCsDA/CsDA on
account of follow up reports of AAC?
7307 4 3 2 1
How many Regional PCsDA are there
7308 at present in DAD? 12 13 6 7
How many Regional Principal Controllers are

functioning in Defence
Accounts Department
7309 12 10 6 5
How many Regional Training Centres
7310 are functioning under DAD? 3 4 5 6
are to be sent to CDA office for
allotment of Imprest Account Number?
7311 3 4 5 6
7312 How many slab rates are prescribed in 4 5 6 7
How many States are there in India as
7313 on date? 29 28 27 26
How many times a government employee can No such

be sanctioned HBA in limit
the entire service?
7314 once twice thirce
No such
restriction
on Number.
But
Quantity
and time
frame have
to be
complied

7315 placed? Only once Twice Thrice
How many times an employee is permitted to
change his GPF
Nomination while in service?
7316 No limit 2 3 Only once
How many times an employee is
7317 permitted to change his Home Town No limit 2 3 Only once
How many types of Taxes are defined

7318 under GST Act ? 3 4 5 6
How many Union Territories are there

7319 in India as on date? 7 8 9 10
How many up gradations are No such

admissible MACP Scheme to the Central limit
Government Employees
7320 4 3 2
How many volumes of cash No such
assignment cash book is supposed to be limit
maintained by GE?
7321 2 3 4
a, b a,b
whichever whichever
How many vouchers of E copies must be 60 is more is less
paired by consignor LAO vouchers
7322 0.01
How manyminum members should be No such
nominated in a Purchase Committee rule
by the CFA?
7323 2 3 4
How much % of TA/DA advance is
7324 payable for Temporary Duty? 75 80 90 100
How much accumulation is retained by

Government when an employee exits from
NPS before attaining the
age of superannuation?
7325 0.4 0.2 0.8 0.6

7326 account of Funeral Expenses for Army 8000 9000 10000 15000

7327 account of Gallantary Award Ashok 10000 6000 5000 4500

7328 account of Gallantary Award Kirti 10000 6000 5000 4500

7329 account of Gallantary Award Mahavir 10000 6000 5000 4500

7330 account of Gallantary Award Param 10000 6000 5000 4500

7331 account of Gallantary Shaurya Chakra 4500 3500 3000 1000

7332 account of Gallantary Vir Chakra 4500 3500 3000 1000

7333 account of Sena Medal 4500 3500 3000 1000
PBORs on account of Composite Personal

Maintenance Allowance per
month
7334 100 95 90 75
PBORs on account of Rum Allowance
per month in Field area above 9000 feet?
7335 360 248 225 158

PBORs on account of Rum Allowance
per month in Field area Below 3000 feet?
7336 68 158 225 248

- 4999 feet?
7337 68 158 225 248
- 8999 feet?
7338 68 158 225 248
How much amount is payable to PBORs on
account of Rum Allowance
per month in peace area?
7339 68 158 225 248
How much Extension of Time can be granted one month
to IO to submit Inquiry report
in a Disciplinary case at a time?
How much of fee is charged to provide
information under RTI Act, through a diskette
or floppy if desired by the
applicant?
7341 Rs. 2/- Rs. 10/- Rs. 25/- Rs. 50/-

Without
HQ SC Pune referred a question relating to He can refer

the interpretation of the orders of GOI with proper
involving financial consideration without justificatio n
making reference to PCDA SC. Comment He can refer
in general
matters
7343 In order Not in Order

admissible to government servant Ahmedab ad
working at which of the following places?
7344 Pune Bangalore Nagpur

HRA is admissible at which of the 8, 16, 24 10, 20, 6, 12, 18% 4, 8, 12%
following rates depending up on the % of B.P 30% of B.P. of B.P. of B.P.
classification of cities/towns
7345
For the first
180 days
and beyond
this period
payment
will be
subject to
furnishing
the
required
certificate
s
Not
For the first For the first admissible
7346 HRA is admissible during suspension 90 days 180 days at all
Residing in Residing in Drawing
Govt. Own House Project
HRA is admissible to which of the following Quarters Allowance
employees?
7347 None
HRA is payable @ % of Basic pay for
employees working in Class
'X' cities?
7348 24 16 8 None
HRA is payable with reference to the place of Deends on
? case to
case
7349 Residence Duty a or b
HRA shall not be less than Rs. for Y No such
class cities? provision
7350 5400 3600 1800

Husband and wife both are central Whoever Whoever
government servants. _ will prefer the claim, has higher has lower
in case no declaration is given by them as to entitleme nt entitleme nt
who will prefer the
claim for Medical Treatment?
7351 Husband Wife
IAB-64 is used as with reference TA/DA
7352 to PBORs? IRLA Sheet Roll Pay Book claim
IAF CDA -13 (Large) (Red) is used for which of Pre mature
the following DSOP fund Final Settlement Retiremen
payments in PCDA (O) t All the
Pune? Retiremen t
three
7353 Death
IAF CDA -13 (Large) is used for which of the Encashme Credit Terminal
following payments in PCDA (O) Pune? nt of Annual Balance of Gratuity
Leave IRLA Claim All the
three
7354
IAF CDA -13 form is used to issue a Cheque Cheque Cheque lost All the
fresh cheque in case of which of the following retuned cancelled three
transactions?
7355
IAF CDA Ã¢â‚¬â€œ 13 is used for Contingen All the
7356 issuing Fresh ? Cheque MRO t Bill three
Punching Schedule III Register of

Medium spoilt
cheques
7357 IAF CDA â€“ 336 is sued for ? Cash Book
IAF CDA-13 forms should be held under the Addl. PCDA/CD A
personal custody of ? CDA/Jt. CDA
7358 SAO (AN) GO (AN)

Punching
Media other
than Class 8 Class 8 Register of
Punching Schedule III cheques
Medium
7359 IAF CDA-345 is used for ?

IAFA - 125 is used for which of the following Cash Public Fund
cash books? Assignme Account
nt
7360 Both None
Preparatio n General Special
of Tender Conditions conditions
Approxim document of Contracts of Contracts
IAFW -2249 (published in the form of book)
ate s
deals with MES Contracts? Estimates
7361
Vehicle Mileage Vehicle
7362 IAFZ - 2212 is used by units for ? Log Book Car Diary Card Register
IAFZ 3033 is meant for which of the following POL stock Vehicle log Unit land Ration
by Army Units? ledger book Register Accounts
7363
IAFZ â€“ 2197 (Revised) is used by Army units POL stock Requisitio n Vehicle Vehicle Log
for ? ledger for POL Register Book
7364
Vehicle log Payment Mileage
book transport card
indent
7365 IAFZ â€“ 2209 is used for ? Car Diary
Ration Occupatio n
Return Returns
7366 IAFZ-2170 is used for ? Cash Book Car Diary

Idle time cost arising due to normal and Direct cost Other
unaboidable causes shoud be profits
charged as to production?
7367 Overhead None
If is received from PCDA (O), AAO BSO Copy of Pay
will clear the outstanding rent/allied charges slip reflecting
bill concerned treating the same as recovered recovery
Recovery Acknowle
from Statement dgement
respective officers?
7368 None
If a book shop purchases car for office use, it Deferred Any of the
is expenditure for him? Revenue three

If a candidate wants to apply for revaluation
of his answer sheet in respect of a SAS paper,
% marks he
should have obtained?
7370 36 35 33 30
If a car dealer purchases car for resale, it is Deferred Any of the
expenditure for him? Revenue three
7371 Capital Revenue

If a charged official dies after Inquiry but Discretion Referred to
before issue of orders of penalty, what would would President
happen to the case? Penalty prevail
Case closed awarded
7372
Do proper Do proper
alteration s alteration s
and Attest and get them
them with Attested
Full them by
If a concession form has been incorrectly signature LAO
Cancel and
prepared, which of the following action would
issue fresh
you suggest
one
the Army unit concerned?
Any of the
7373 three
If a Deserter PBOR does not surrender himself
or if he is not apprehended within from
date of desertion, he
is dismissed from service?

If a Draft Para is based on a case taken up by Through In the Draft No need to
internal audit, the fact is acknowledged separate Para itself acknowle
? communic dge
In the reply ation
7375
If a enmployee is granted Commuted leave
and he quits service voluntarily without
returning to duty, it shall be treated as Unauthori
and the excess leave sed
salary recovered Absence
7376 EL HPL EOL

Recovery asking to Recovery
from any deposit from
If a final account of a MES Contractor shows other bill through MRO Security
that he has been over paid, Excess amount due to Deposit
can be settled by him
7377 All the 3
Combined
cash book
with
different
respective
Separatly for columns for
Separately each
for each acounts in
each Account
bank
account different
bank
If a firm has more than one account in As per

different banks, Cash Book is supped to be convenien
7378 maintained ? ce
As decided No. A firm
by cannot have
Governme more than
nt one owner
If a firm is owned by partners, profit & loss is As agreed
upon by
shared in ratio by the owners?
them
7379 All equally

Amoumnt to
be refunded
without any
Interest and
leave
credited back
after
deucting one
day EL as a Amoumnt
penalty to be Amoumnt
Amoumnt refunded to be
If a Government servant avails Encashment of
need not be with no refunded
EL for LTC, but not performed the journey,
refunded interest along with
how the amount of Encashment and EL will
and leave is being Interest and
be not credited charged and leave
regulated?
back leave credited
credited back
back
7380
If a government servant retires while Commutat
disciplinary proceedings are pending, ion of
he is not entitled to ? pension
7381 Gratuity Both None
Date of
occupatio n
by another
employee
to whom
the
First of the accodoma
next month tion is
of allotted
surrender
If a government servant Surrender

accommodation â€“ HRA is payable from 8th day of Date of
7382 , If otherwise admissible? surrender Surrender
distribute d
between
the
different
Governme
nts as
If a Government servant works for more than mutually
one Government, his Travelling Allowance agreed
may be borne by upon
?
Parent Both
Governme Governme
7383 nt nts 50-50 any one
People and transmitted to the Council of
States for its recommendations is not
returned to the House of the People within
the period of , it shall be deemed to
have been passed by both Houses at the
expiration of the said period in the form in
which it was passed by the House of the
People
7384 14 days 30 days 3 months Six months

If a posting is done as "By XYZ A/c",
it means side of ledger
is operated?
If a posting is done as "To ABC A/c",
it means side of
ledger is operated?
If a posting is done in Machinery account gets tallied does not get Cannot say should not
instead of Furniture account, tallied be
then trial balance ? prepared
7387
desires to relax audit temporarily in a matter
which Concerns his own office or his
subordinate offices, he should invariably refer
the case to
for obtaining prior
concurrence.
All the
7388 C&AG CGA CGDA three
Should miss
out next
unit the
accounts of
which are in
good state
and return
Entire half Revised LAP He should to it if
year will be intimate possible
programm e submitted for fresh
will be approval programm e
dislocated of M.O to such unit
If a prolonged stay is required in a unit by

LAO, how the man days in LAP will be
7389 adjusted?
If a soldier draws payment from Imprest
holder on Acquittance Roll, the same is
debited by in
instalments when details are received
7390 Four three two One

If a voucher required to support a charge is Certificate
lost, is required to be submitted to for voucher
audit? lost Indemnity
bond
7391 Both None

Date Day decided
mutually by PCDA/CD
If accredited bank is not open on last working agreed A
day (Due date of payment of salaries), upon by
payment is made on day of the closed DDO &
holidays? Bank
7392 Following Preceding

If advance drawn under LTC claim one month two months three
within from the date of return journey months
has to be submitted?
7393 15 days
If advance not drawn under LTC claim one month two months three
within from the date of return journey months
has to be submitted?
7394 15 days
Officer
holding
higher ranks
in a
substantiv e Holding
If an appointment is tenable in alternate capacity higher rank
ranks, can be held appointed to in acting
such post?
capacity
7395 Both None

If an approved work is not commenced within Revised Suppleme Fresh Approval of
12 months of date of Administrative Admin. ntary Admin. Admin. next higher
Approval, Approval Approval Approval authority
must be obtained?
7396
family will be eligible for immediate
monetary relief of Rs. (Maximum)?
7397 24000 16000 10000 8000

Month prior December
to month in of the year
If an employee dies in the middle of a month, which in which
Date of Month in
subscription for CGEGIS is recovered up to died died
Death which died
?
7398
Withheld Withheld
claim will be claim will be
disallowed disallowed
. Next two .
sets Competen t
Ã¯Â¿Â½ HT/ Authority
Any place in may
India will be disallow
forfeited as more than
per the two sets
disallowed and in
claim addition to
pertains to Withheld any penalty
HT/Any claim will be under
Place in disallowed Disciplinar y
India . Next two rules
sets Ã¯Â¿Â½
One to HT
and one to
Any place in
India will be
forfeited
If an employee is found guilty for misuse of

LTC, which of the following course of action is Any of the
7399 taken? three
If an employee is promoted to a higher group Date of 1st April of 1st January
in April of a year, higher rate of CGEIS Promotio n the year of next year
subscription will be 1st July of
recovered w.e.f. ? the year
7400
If an employee is transferred to a non CGHS
station the family members can 12
avail benefits under CGHS for ? months
If an employee joins in the middle of the year, first of the first January first July of first July of
CGEGIS subscription is recovered from ? next month of next year the year the next
year
7402
If an employee joins in the middle of the year,
He will be entitled to benefits under
CGEGIS till his regular Savings,
subscription is started? Insurance
7403 Savings Insurance None

7404 15 7 8 23
If an error in respect of a nominal account is Suspense P&L Rectificati
noticed after the accounts of the year are Account, P&L Adjustme nt on not
closed, rectification is carried out by using the Adjustme nt Account, required.
help of of the following Accounts? Account Nominal Simple
Suspense Account noting is
Account,
enough
Nominal
Account
7405
If an error in respect of a person's Suspense Suspense P&L Rectificati
account is noticed after the accounts of the Account, Account, P&L Adjustme nt on not
year are closed, rectification is carried out by Person&# Adjustme nt Account, required.
using the help of of the following 39;s Account Person&# Simple
Accounts? Account 39;s noting is
Account enough
7406
If an individual gets two promotions in a quick Only for Only for Not
session say between 2nd January and 30th first second available for
June of the same year, then option to get promotio n promotio n Both the both
Refix the pay promotio ns promotio
from DNI will be available for ? ns
7407
He may be
allowed if
administra
tively
feasible allowed
If an individual wishes to continue at He may be He cannot be only for a
hard/tenure station after completion of allowed allowed limited
prescribed tenure ?
period
7408
If an officer uses staff car (Big car) for
purposes other than duty , which are
unavoidable, Rs. per KM is
recoverable
7409 4.5 5 5.5 6

If any change affects the form of the Finance
and Revenue Accounts, it will not be made
without the previous Any one of
sanction of ? a&b
7410 CGA C&AG Both a & b

the provisions of DPMand other Government
Manuals comes to notice, the matter should
be immediately referred to for Ministry of Ministry of All the
clarification Finance Defence three
7411 CGDA
Requires
concurren
ce of IFA
when
purchased
from other
If any item of goods is available on GeM sources
portal, procurement through GeM is ?
No such
7412 Mandator y Optional rule
If any part of a single consideration for one or To be
more objects, or any one or any part of any decided in
one of several considerations for a single each case
object, is on merits
unlawful, the agreement is ?
If any transaction is not adjustable either Returned to referred to
wholly or in part for any reason for want of the CDA Meerut
supporting documents originatin referred to
DIDS should be ? g CDA CGDA
7414 reversed
considered by the disciplinary authority that
some blame attached to the individual
concerned which necessitates cognizance of
such fact, that authority should award the
penalty of ?
Recordabl e Any one a

7415 Censure Warning or b Both
Senior Audit
officer of
the Such
If audit authority considers it essential to see command request
Any officer
court of inquiry proceedings in a specific case,
of DAD should not
shall make a request to the executive?
be done
through LAO
7416 only
both Either of Either of both
subject to them, them, subject to
maximum whichever is whichever maximum
of 60 days more is less of 60 days
to each of beneficial beneficial combinedl
If both wife & husband are government them to them to them y
servants, Encashment of leave for 10 days EL
is available to
7417
necessary through revision of scales or for Revised Suppleme Approxim Fresh
other administrative reasons, Estimate ntary ate Estimate
is prepared? Estimate Estimate
7418
date
decided by
Controllin g
If charge is transferred to an officer in the the following date of Officer
afternoon, he is deemed to assume charge issue of
day
from order
The same
7419 day
If circumstances under which a
concession/allowance granted have changed,
proposal for modification/withdrawal should Sanctionin g
be authority
sent by Controllers to ?
7420 CGDA GOC in C DADS

Net Profit Both Net Both Net
increases/ Profit and Profit and
Asset Value Asset Value Asset Value
Asset Vlue decreases decrease increase
If depreciation is charged more, will increases/
increase/decrease? Net Profit
decreases
7421
A or B A or B
which ever which ever
is more is low in
beneficial to cost
the
If employee falls sick at a place not covered inividual
under CGHS, Rules are applicable?
7422 CGHS CS (MA)

If exp. in April/May is more than the other Payment Payment
months, obligatory in nature exceeds 1/6th of from from
Budget head (Vote on account) can be Provisiona l Suspense Advances
made? Payment Accounts Heads
7423 None
If Family planning operation fails, CEA is On the first Only one
admissible for employees in respect of instance child there
Children born ? after None. Not
there after
admissible
7424
If I am updating an account, I am Trial All the
7425 operating ? Journal Ledger Balance three
If it be in the public interest to extend the MOD, Army H.Qrs,

period of an existing Contract, approval of Next higher Next higher
and sanction of are necessary? CDA, Next CFA CFA GOI, Next
higher CFA higher CFA
7426
If it is felt in audit, rates accepted in contract Next higher
are considerably higher than rates prevailing CFA
in market, matter All the
should be taken up with? three
7427 CFA CGDA

If it is found that credits have not been
afforded in the ledgers in respect of
vouchers selected for test check, All the
LAO will object? three
7428 Issue Receipt Expense

Equal
opportuni
ty to all the
vendors
whether
their
If it is necessiated submission of revised tehnical bid to give equal A. If the B. If the
commercial bids consequent upon discussion is accepted opportuni ty original original
during TEC/CNC, what is the basic point to be or to all price bids price bids
ensured for acceptance of L1 based on rejected technically have not have not
revised commercial bids with the Permission acceptabl been been
of CFA/IFA? e vendors opened opened,
7429
If it is noticed in audit that Concerne d
Ã¯Â¿Â½Expenditure incurred is prima facie Administr
more than the occasion demandsÃ¯Â¿Â½, ative
PCDA/CDA would take up the matter with Authority Next higher
? authority
7430 CGDA Army H.Qrs

Accept L-2
at the rate
quoted by
L-1 (if L-2
is wiling)
If L-1 is found invalid, which of the following Accept the Any of the
Retenderi ng
action you would suggest to MES officer? bid of L-2 three
7431
Take it as Donâ€™t
receipt and take it as a
write off the receipt and
loss under regularise
If money due to Government has actually appropriat as loss
reached a Government servant and is then e head Take it as
embezzled, stolen or lost, what action would
receipt
you
suggest?
7432 None
If Mr. X has to carry out special audit of an
Allowance admitted in pay bill of MES
civilians, his direction of verification should be Sanctions to Pay Bill to
from (Give a but not b b but not a
Pay Bill Sanctions
the answer which is more accurate)?
7433
AMA in a Private
Governme medical
nt hospital practioner
in adjoining appointed in
city outside the
place
If No AMA is appointed in sub urban area, of duty
treatment can not be obtained from
7434 Both None

item of expenditure sanctioned by the CFA Next higher
and the objection is not withdrawn by the CFA
CDA even after reply, it shall be incumbent on through
the CFA to report the transaction to the Next higher CDA
CFA
for orders?
Command
7435 CGDA H.Qrs.
If One controller wants to originate a DIDS Respondin g Respondin g Originatin g Originatin g
against another CDA, the originating CDA head of Head of his Head of the Head of his
should operate the Respondin own Respondin own
of Defence Exchange Account? g CDA office g CDA office
7436
If Original work consists of one special work separately
which requires approval by higher CFA, Admin for original
Approval is accorded by the CFA under whose and special
power falls? Total works
amount of
the work
7437 Special work GOI

If pay plus pension exceeds the maximum pay pay + that
of the posts, DA will be pension maximum
based on ?
7438 pay pension
If President wants to resign, he will address Prime Chief Justice Vice Speaker of
his resignation to ? Minister of President Lok Sabha
India
7439
If public transport not available in a stretch of
journey expenditure may be reimbursed as
per the entitlement on transfer for a max.
limit of KMs
based on self certification under LTC?
7440 25 50 75 100
Acceptanc e
after
permissio n
of next
If Resultant Single Tender is received, which higher
of the following actions would you suggest CEA Report to
PCDA/CD A
the CFA?
7441 Both None

Reckoned as % for Sanction
of Disability pension?
7442 50 60 70 75
Reckoned as % for
Sanction of Disability pension?
7443 100 75 50 40
If the % of disability is less than 50, it
Reckoned as % for Sanction of Disability
pension?
7444 25 40 50 Nil
changed by a Ministry, the proposal should be Financial
invariably referred to Advisor
?
7445 CGA Pr. CCA Secretary
If the accredited bank is required to be
changed, the proposal should be
invariably referred to the ?
7446 C&AG CGA Both None
recoverable in arrears from Defence Civilians,
owing to errors in assessment, exceeding one-
third of their emoluments, HODs have
discretion to authorise recovery in
instalments (max.)
No such
7447 3 6 12 discretion
If the amount provided in the sanctioned Modified Suppleme
budget is found to be insufficient during a Appropria ntary Grant
financial year tion Vote on Excess
additional sums are sought as Account Grant
7448
by more than % for which necessity was
accepted, revised AON
is necessary?
7449 2 10 15 20
account appears as "By bal c/d",
then the account is closed
with a balance?
account appears as "To bal c/d",
then the account is closed
with a balance?
If the CO of a unit considers that demand for His next
information made by his LAO is unnecessary higher
he will refer the authority
matter first to ? PCDA/CD A b through a a through b
7452
retrieved from work to MES storeyard, which Baby Indent Credit Baby
of the following document is Indent
prepared?
7453 Credit USR USR
If the Credit side of P&L A/c is less Gross
If the Credit side of P&L A/c is more Gross

return in FORM GSTR-7 by the due date he
shall pay a late fee of Rs. per day under
CGST Act & SGST/UTGST Act separately
during which such failure continues subject to
a maximum amount of Rs. each
under CGST Act & SGST/UTGST Act 100, 100,
10000 25000
7456 50, 5000 100, 5000

done as
decided by
Disciplinar y
Authority
If the Delinquent Government Servant dies
complete d
during the pendency of Disciplinary Continued
to ascertain
Proceedings, the till finality
facts
proceedings should be ?
7457 Dropped
If the endorser signs his name only,
7458 the indorsement is said to be ? Invalid Partial Full Blank
Contingen
cy fund of
If the first digit of a major head is 7, it Revenue India head
represents ? head Capital head
7459 Loan head

partial performance of an obligation lasts for
more than , either party to the contract
reserves the right to terminate the contract
totally or partially upon giving prior written
notice under Force Majeure clause?

extended by referred to
half of the next higher
If the information is not provided under RTI original authority Depends on
Deemed
Act within the prescribed period, it will be period
Rejection case to case
?
7461
Extend the
scope of
audit and
report to
Stop the PCDA/CD A Request for Report the
audit and conduct of matter to
report to Statutory Executive
If the LAO feels that he is seriously put upon

7462 enquiry he should
If the letter of credit is silent as to Irrevocabl e Reversabl e
whether it is revocable or otherwise, the
credit is deemed to be ?
7463 Revocable Revolving
If the material issued to Contractor for Double the
incorporation in work are found to be surplus, Market
but not returned by the Contractor, recovery Rate as Replacem Stock Book Rate
will be done at decided by
ent Cost Rate
rate? GE
7464
If the maximum period of Casual Leave
availed of by an officer in a calendar year
(including extensions mentioned above) is in
excess of the leave admissible, the entire spell
of Casual Leave (including the period of Special
extension) will be treated as ? Annual Absence
Casual
Leave without pay
Leave
7465 Furlough
If the net amount under the head Requestin g RBI CAS
â€œMinistry of Home Affairsâ€•is a credit the MHA to Nagpur by
(i.e. credit is more than debit), the same is forward a Issuing a transfer of
settled by ? cheque cheque to funds
MHA
7466 None
If the proposed site, in which MES is supposed
to carry out works, encroaches on civil or
Railway department roads, consent of the Area
All the
authority will be obtained by ? Command PCDA/CD A three
er
7467 MES
If the sanctioning authority is vested with full Standards
powers in r/o particular class of expenditure, of Financial
it can be challenged by audit only under ? Authority of Authority of Propriety All the
C&AG CGDA three
7468
If the second birth results in twins or multiple Two at a
births, CEA is admissible to time
children?
7469 All the Two Three
If the total annual Kilometers limit sanctioned Divisional
in respect of Class B vehicles is exceeded, /Area
whose sanction Command CO of the
will be looked for in audit? er Army H.Qrs
unit
7470 GOC in C
If there is a discrepancy between unit price As Decided As clarified
and the total price quoted by a supplier in the by by the
tender, the price CFA/IFA supplier
shall prevail?
7471 Unit Total

If Top Secret papers are to be duplicated, The Reliable
should be present during operation? concerned subordina te
Officer i/c
7472 A or B Both
00/021/00 (Reserve Bank Deposits), you are Administr
working in section of ation
PCDA/CDA?
7473 Accounts Audit EDP
If you are linking a transaction from
voucher into IRLA of a PBOR, you are verifying
entry in the IRLA?
7474 debit credit Both None
the authority incurring expenditure out of Expenditu Performa nce Concurren t Sanction
public money, you are doing re audit audit Audit Audit
?
7475
If you find remark â€œIâ€•in Dolphin System
as the status against DO II item according to
acceptability of the item, Imprest
you will understand it as? Initial claim
Section
7476 Invalid Irregular

If, an item of DIDS is found to appear in the Group Officer Addl.
second list, it should be put up CDA/Jt.
to for monitoring? CDA
7477 SAO/AO CGDA
Will place
under MFAI
If, in respect of any voucher selected for test in the same
A or B as Quarter
check, credits have not been afforded in the per financial
ledgers, etc., the LAO will place the voucher
value
under ?
Observati
7478 on Objection
Visakhapa
7479 IFA coast Guard is Located at ? Mumbai New Delhi tnam Kolkata
Register of claims, Labour Register and

Register of Pack Accountings are maintained
in which of the following Supply Embarkati All Army
units? Store Depots
Depots on H.Qrs. Units
7480
Cash Permanen t Public Fund
Assignme nt Advance
7481 Imprest is also known as ? None

of ACRs to Imprest
Imprest Section is not responsible for which EDP Account Closing of
of the following duties in PAO? IRLAs
7482 FAMOs
Imprest Section of PAO will take action to call Last
for the Imprest account if not received from working day
the imprest 3rd day of 7th of the 10th of the
holder by of the month? the month month month
7483
Imprest Transactions are recorded in which of Cash Public Fund
the following Cash Books by Assignme Account
GE Office? nt
7484 Both None
Improper maintenance of auditable Observati Serious Trivial Error
documents is classified as in Local on Irregularit y
Audit?
7485 Objection
Imputed costs are also known as Out of Replacem
7486 Costs? pocket ent Notional Marginal
extent of one month's account, to be

selected by the PCDA/CDA, will be audited by
an IDAS officer specially
detailed by him?
7487 January March April July

Refer the
matter to
next higher
CFA for
regularizat
ion taking
Refer the concurren
Refer the Report the ce of his
In a case,which requires concurrence of IFA is case to IFA matter to matter to IFA
processed without obtaining concurrence of for ex- post Next higher CGDA
IFA and purchase completed. What would be facto
IFA of the office for
your suggestion to regularize the case? concurren
original IFA decision
ce
7488
In a CDA office comparison of expenditure of The same Similar units
cash and certain important kind of stores unit during the
selected in unit to render financial advice is between same
done different period None of the
Both are
by comparing the expenditure of quarters two is
correct
correct
7489
In a CDA office store contract and store audit Not requires
sections have not been separately established acceptabl e permissio n
as quantum of of CGDA No
work does not justify. Acceptabl e
comment
7490
In a MF, whose sanction is required to Deputy Assistant
transfer the coupons held by Manager Director Director
from one category to another?
7491 Manager Cashier
In a Military Hospital, children below
the age of years will be given half the
scales authorized for adults
7492 12 21 16 10
In all returns, the value of items of movable
property worth less than Rs.
may be added and shown as a
lump sum?
7493 5000 10000 20000 25000

can be can be
counted counted
only with only if
permissio n special
is not seen, of executive audit is
should be conducted
counted by only cash
book is
LAO
audited
7494 In audit of Military Farms, cash in hand

for pension, which of the following period
falling within the last ten months will be
ignored and a corresponding period added Overstay of All the
before leave three
ten months?
7495 Dies Non EOL
office is appointed as C&AG, his leave Supreme Chief Justice
? Judge India
In case a person other than servicing office is Supreme Chief Justice
entitlements will

officer is appointed as C&AG, his leave Supreme Chief Justice
? Judge India
In case a person other than serving officer is Supreme Chief Justice
entitlements will

In case a project requires certain preliminary
activities like surveys, soil investigations,
preparation of basic design etc. and or
engaging an outside consultancy agency, then
a Go-Ahead sanction not exceeding % of
rough cost estimate will be taken for such
activities from GOC in C or equivalent
with the concurrence of IFA
7500 5 10 15 20
Need not be
transferre
d. It should
In case application has been received in the be
office of CPIO, which pertains to the returned
jurisdiction of another CPIO, it
shall be transferred within days?
7501 5 7 10
In case if you find a new name in the Appointm
pay bill, which document will you look for in ent order
audit?
7502 LPC a or b None
more, when amount of CA reduces the cost of
project as a whole below Admin approval
amount by more than
%, approved amount will be reduced by
the amount exceeding that
% by CEA?
7503 10 15 20 25
In case of AOC depots, if stores issued on loan
are not returned by other departments within
six months, five time Replacem
value of stores are charged? the ent
7504 Twice the full value

No
provision
In case of charges for which special sanction is exists.
necessary, no separate sanction necessary, if for countersig Sanction is
provisiona l ned by CFA required
the bill is
payment
?
7505 None
In case of combined leave, the Leave Advance Casual leave study leave Annual
is admitted only for Leave
portion in respect of Army Officers?
7506 Sick leave
In case of disagreement between CFA and Next Next hgher
IFA, whose decision is final? higher CFA IFA
7507 IFA CFA

In case of disagreement with the IFA, Next Next higher Regional
the CFA can overrule the IFA with prior higher CFA IFA PCDA/CD A
permission of ?
7508 None
In case of erroneous advise by RBI, where
supporting vouchers are not forthcoming,
item can be reversed
after a period of ?
7509 3 months 6 months 9 months one year

In case of final settlement of accounts of a Upto next
PBOR, if pay book is lost, the IRLA will be kept quarter
open for ending
7510 1 month 2 months 3 months

In case of foreign procurement, normally a
period of days for validity of offers
may be
prescribed, as considered appropriate
7511 60-120 60-180 90-180 120-240

the
departme
nt which
sanctions
In case of Govt. servants who avail of leave on the leave
Borrowing
termination of their deputation period the Lending
liability for departme Departme nt either a or b
nt
leave salary will be borne by
7512
should be ensured that discharge is effected
within from the date of medical board
proceeding are countersigned by Three
Administrative One month
months
Authorities?
one member
belonging to
Minority
Communit
one y
In case of selection for 10 or more vacancies member
in all Groups, it is mandatory to have belonging
to SC/ST
7514 Both None

In case of selection for 10 or more vacancies belonging to
in all Groups, it is mandatory to have one Minority
member belonging communit Woman All the
? to SC/ST y member three
7515
In case of units whose S&S Imprest Accounts Transferre d Returned to Destroyed
are finally closed, the unused CR forms are to the local PCDA/CD by unit and
? units A certified Any of the
three
7516
In case only one auditor is detailed for Local As decided
Audit of Cantonment Board, he will be by LAO
considered as for Senior Junior
calculating Audit Fee? Auditor Auditor
7517 LAO
the supplier
is liable to
pay the
additional
amount
spent by
the
Governme
nt, if any, in the supplier
procuring will be given
the
difference
amount if
purchased at
low
cost
In case Risk and Expense purchase is

7518 undertaken, which of the following is true? Both None
In case where Date of birth is not known in Date
respect of an employee, but year of birth is declared by
known, which date will him/her
be considered? 1st January

In case work is completed on 25.03.15, final March
bill is passed by PCDA on 31.03.15 and Suppleme
Cheque is issued by GE on 01.04.15, ntary March
Expenditure will be Correction Suppleme
booked in Month/year? 15 ntary 15
7520 43174 43205

cannot be issued by PAO (ORs) in respect of Authority Main office
finally closed Imprest Account due to who of PCDA/CD
outstanding objections, details should be sanctione d A Record
communicated by PAO to ? Imprest Army HQrs Office
7521
In cases where a formal written contract is
not made, no order for supplies should be
placed without at payment standard All the
least written agreement on ? schedule form three
7522 Price
In cases where contracts have to be
concluded with the firms, whose rate contract
with DGS&D/other central procurement
agencies has expired and renewal of RC has
not taken place,
clause should be incorporated in the
Supply Order/Contract to the effect that
during the currency of the Supply
Order/Contract, in case rates are found to be
lower on conclusion of rate contract, the
lower rates as in the rate contract shall be
applicable â€“
Especially in Rate Contracts
Force Any of the

7523 Option Majeure Fall three
In cases where tenders are issued on Indian Postal
payment, which of the following modes of Order
payment of tender fees may Treasury
be adopted by the tenderers? Receipt
7524 Both None

In cases where the tenders are required to be
submitted by hand, it may be ensured that
the names and designation of at least
are One Officer
mentioned in the bid documents?
7525 4 officers 3 officers 2 officers

Before
issuing
In cases, where scope of work is changed due Completio n
to administrative reasons, Technical Sanction Within 1 Soon after Report Before
month of Part A actual
will be execution
execution execution
issued ?
7526
In checking the credits in the sales ledger of Sales Ledger Cash Book to
MF, for payments made by customers to Cash Sales Ledger
checking should be done Book Can be any
from way
7527 Both ways

In Contractors ledger, separate folios (pages Contracto r work order
with No.) are allotted to each
?
7528 Contract Payment
In determining completion of tenure,
authorized period of leave up to a maximum
of days for hard/tenure stations, will be
reckoned as service at
the station.
7529 60 90 120 180
In e-ticketing system, Tickets booked by units Army Head
are debited against Quarters
Account?
7530 Unit Revolving CGDA
In general coverage of CGHS shall be limited
to the areas within KM
Radius of the CGHS Wellness centres?
7531 2 3 5 10
In general expenditure on transportation of
goods when purchased is born by , if
otherwise agreed upon differently? Equally by No such
the Buyer understan
and Seller ding
7532 Seller Buyer

investigation and disciplinary proceedings)
should not exceed
?
7533 2 years One year 9 months 6 months
In general, there are four ways in which profit By increasing By
performance of a business can be improved. Selling Price decreasin g
Which of the following is not such a way? By variable
increasing costs
volume
7534 None
In how many instalments (maximum)
principal amount of House Building Advance
is to repaid by Government
Servant?
7535 180 240 200 150

In how many instalments HBA Interest
7536 amount is recoverable? 75 60 50 40
In how many instalments HBA

7537 principal amount is recoverable? 180 150 120 75
In how many instalments PC advance

7538 is recoverable (maximum) 50 75 100 150
instalments, GPF Advance is recoverable from No such

the pay of limit
employee?
7539 60 50 30
7540 (max.) HBA Interest is to be rapaid 90 60 45 30

7541 (max.) HBA principal is to be rapaid 120 150 180 240
Board Proceedings are recorded in

Army units in respect of articles condemned?
7542 5 4 3 2
In How many spells CCL can be
7543 granted in a year? 2 3 5 No limit
processing of bills (Auditor & AO/SAO) is done

up to a maximum of Rs.
?
7544 1 Lakh 2 lakhs 5 lakhs 25 lakhs
the arbitral proceedings, the parties, or the
arbitral tribunal with the consent of the
parties, may arrange for assistance by a
suitable institution or person as per
Arbitration and Conciliation Act?
Administr Any of the

7545 Judicial ative Financial three
In order to meet all expenditure on
conservancy arrangements in Cantonments
and non Cantonment military stations
debitable to DSE other than that incurred in
connection with training in camp, lump sums
will PCDA/CD A
be placed at the disposal of ?
7546 GOC in C Both None

In order to prevent the possibility of Arithmetic
alterations being made in the ledgers by units, checking of
is done before taking up totals
any other audit process?
7547 Linking pairing Both a, b

incurred is reasonable and the production of
fodder by Remount Depots is economical, the
figures in respect of Remount Depots should
be compared with those of the nearest
?
Remount
7548 Depot Military Farm A or B A and B
In respect of AAOs working in IFA offices,
Issuing the charge sheet and finalisation of
Disciplinary proceedings Respectiv e PIFA Proforma CGDA
is done by ? IFA concerned Controller office
7549
In respect of Building identified as prestigious, Service Service
a separate detailed justification will be H.Qrs. To H.Qrs. To
submitted by the GOI MOD
to ? User to GOI User to MOD
7550
Commission for India (other than UK), the
following document is issued by
PCDA (O)?
7551 LPC Pay Slip Both None
In respect of stores issued for depot use of
consumption by depot personnel, the depots
will function as Consignee Consignor Consumin g Consumin g
for Store Accounting? unit unit Unit Depot
7552
cases, Controllers can send communications Interpreta Audit Financial All the
direct to Service tion of Reports Advice three
Head Quarters? Rules
7553
In terms of Quantity, Opening Stock + Sales + Sales - Closing
Purchases is equal to ? Closing Closing Stock -
Stock Stock Sales
7554 None
renewals/repairs are done on basis in At 25% of the At 50% of At Full
cases where initial issues were made on free payment the Payment
basis by the Artificial rate payment rate
Limb Centre? rate
7555 Free
that authorization of Government Transport is
limited to journeys not exceeding one way
distance of kms except in the case of
general
officers and equivalent Ranks?
7556 8 32 48 96
In the Budgetary Control Exercise, which of Modified Preliminar y Revised Vote on
the following is the final Appropria Estimate Estimate Account
estimate/allotment? tion
7557
In the case of & , Minor works Farms & Boarder
are also classed as Capital works? Ordnance Roads &
Navy & Air Factories GREF
Force
7558 None
buyer shall
have a
reasonabl e
opportuni ty
of comparing
the bulk with
the
bulk shall sample
correspon d
with the
sample in
quality
goods shall
be free
In the case of a contract for sale by sample from any All the
7559 there is an implied condition that ? defect three
a specified article under its patent or other
trade name, there is no implied condition as
to its for any
particular purpose?
7560 Suitability Fitness State Condition

employee, who refuses promotion, no fresh
offer shall be made for a period
of ?
7561 6 months One year 2 years 3 years
In the case of abandoned project, receipts New Project
from the disposals of stores or other assets replacing
sold are utilized elsewhere should be credited Governme nt the Any of the
to Account project three
7562 Project
In the case of Advertised Tender Enquiry,
Ordinarily, the minimum time to be allowed
for submission of bids should be
weeks from the date of publication of
the tender notice or availability of the bidding
document or sale, whichever is later?
7563 6 5 4 3
None.
Cannot be
In the case of APAR system, if a level is converted
missing in three tier, it can be converted into . Three
system in the cases otherthan tier only
Stenographers?
Multiple
7564 Single Tier Two Tier Tier
In the case of appeals against penalties, the written order
records should also include a copy of ? statement of imposing
Article(s) of defence the All the
charge penalty three
7565
In the case of Army Officer serving in UK, IRLA Last
is closed on of the month working
by PCDA (O) Pune day
7566 15th 20th 25th
In the case of Army personnel serving
in A&N islands leave will commence/end on EHQ EHQ
reporting at ? Kolkata Chennai
7567 a or b None
In the case of ASC contracts, whose Next
sanction is necessary to conclude a contract higher CFA
for less than 12 months?
7568 PCDA GOC in C MOD
In the case of Auditor working in the office of AAO (IA AAO (AN) As decided
LAO, where ALAO is not posted, Reporting Cell) of of Main by PCDA/CD
officer for the purpose of APAR of the said Main Office Office of A
Auditor of PCDA/CD PCDA/CD A
will be ? A
7569 LAO
In the case of Banking of Regimental Funds,
sanction of is required to be obtained
before depositing for the
first time with any bank? Army H.Qrs.
7570 CDA OC Station GOC in C

castings of cash book should be checked cent
percent for selected
months?
7571 three two four six
Executive Officer should exercise a surprise
check on the actual cash balances by personal
verification on at least in each month
and record a signed and dated certificate of
verification below the last entry in the
Cash Book? Three days
7572 One day Two days Four days

under HBA Rules, it should be completed 18 12
within of date of months months
drawing first instalment?
received in the office of GE in respect of a
Contractor, to whom some payments are due
and at the same time some amouont is due
from him , which of the following will have Amount due
Court A - 75%
first Attachme nt to Goverenm and B - 25%
claim from uch payments due? ent
A and B
7574 50% each
part of a month, calculation of DA will be on No. of days
monthly pay divided by and the result in the
multiplied by No. of month
days
7575 30 31 26
In the case of death of a Government while in such time the end of the date of the
service CEA is Admissible till he/she academic death previous
the same subject to conditions would have year in which proportio academic
provided spouse is not employed in received he/she nately for year of
Central/State Government/PSUs etc. died that death
or partly funded by Government academic
year
7576
In the case of Debit balance in respect of
Army Officer, Provident Fund monthly
contribution will be restricted
to % of pay?
7577 10 9 8 6
In the case of Defence Lands ussed for
Regimental purposes of annual profits
based on the audited figures of Regimental
Fund Account is supposed to be credited to
the Government as
provided in ALAM Part II?
7578 Full One half One fourth Nil

Field Imprest Account is submitted at least One month
before the actual date of
disbandment?
In the case of doubt in interpretation of a Next higher Next higher
contract, audit officer should be guided by the CFA audit
opinion of Accepting authority
Law Officer
officer
7580
Half
7581 None
Sanction of Concurren ce
next higher of CDA is
In the case of enhancement of contract rates, authority necessary
which of the following statements are true? required
7582 Both None

attaining the age of Normal superannuation,
At least % of accumulated wealth of
subscriber needs to be mandatorily utilized
for
purchase of an annuity
7583 20 40 60 80
house, HBA is admissible for Rs.
lakhs only in respect of Government
employees?
7584 5 10 15 25
Unexpend ed
balance of
Cash
Assignme nt
provided by
PCDA
In the case of final closing of Field Cashier (O)
Account, which of the following balances will
be remitted into Treasury?
Cash
7585 balance Both None
In the case of foreign procurements, which of Global Limited Single
the following methods of inviting tenders can Tender Tender Tender
be adopted? Enquiry Enquiry Enquiry All the
(PAC) three
7586
Any of the
three at the
choice of
employee
In the case of HBA, interest is calculated at
Compoun d
interest rate?
7587 Simple Flexible

Allotment of
funds under
In the case of hill roads when it is not possible Special special
to repair the road from within the repairs for repairs Proposal for
original
maintenance grant, proposal for approval of
work
is submitted by GE? CFA
7588 Both a & b

Officer, pay and allowances are
admissible to him/her for such
period?
7589 Full Half 1/3rd 2/3rd
(Amount + Actual Amount
GST) amount Restricted
restricted to paid within to entitleme
entitleme entitleme nt nt + Actual
Actual nt + GST GST
In the case of Hotel charges, GST is admssible
payment
at ?
done
7590
In the case of implementing court orders on Governme
attachment of payments due to Contractor, nt Solicitor
any difficulty Honâ€™bl e
experienced will be referred to? Court
7591 DGADS CFA

In the case of Inter-factory issues,
copies of Issue Voucher are to be
prepared?
7592 4 5 6 8
In the case of inter-State supply TDS @ 1% each 1% each
is to be deducted if the deductor is under CGST under SGST
registered in State or Union territory without and 2% under and UTGST 2% under
legislature - B SGST/UTG IGST CGST
ST
7593
In the case of issuing depot, absence
7594 of copy will be objected by LAO? A copy B copy C copy D copy
Mileage Mileage No TA/DA

Allowance Allowance is
In the case of Local Journey on TD, The Mileage + 50% of + DA admissible
entitlement of officer will be ? Allowance DA
7595
In the case of Local journey, Daily
7596 allowance is admissible at %? 100 80 70 50
In the case of loss of a purchased animal, Twice the Purchase Market Highest of
which has not been calved book Price Rate the three
since purchase, Pricing is done at value
7597
In the case of loss of A.S.C. stores due to
deterioration or degradation, CFA will be
determined with reference to
loss to wite off loss? Gross, Gross
7598 Gross, Net Net, Gross Net, Net

Sub Superinte
Area/Equi ndent of
In the case of Loss of arms in a unit, Report valent Police of
need not be given immediately to which of H.Qrs. PCDA/CD A the
the following authorities? District
7599 None
In the case of loss of arms, ammunition court
of inquiry proceedings should be sent to Army
Head Quarters with in (Period)? three
one month two months six months
months
7600
CFA will
write off loss
In the case of loss of money on account of in consultati
withdrawal from treasury, responsibility fixed No need to on with Further
write off the CDA investigati
entirely on
loss on is done
treasury authorities is done?
7601 None
In the case of loss of stores in transit (By Rail), CFA as
part of claim on account of loss is admitted by determine d
Railways, Competent authority to write off by PCDA/CD CFA as
A determine d
loss will write off net loss? by MOD
7602 Net Gross

In the case of LTE, how many vendors must be More than
asked to forward their 3
quotations/proposals?
7603 1 2 3
In the case of Medical Depots, items declared
obsolete by DGAFMS are accounted for in NIV
ledger on a
voucher?
7604 Issue Receipt Transfer Nominal

In the case of Member of HUF, HBA is
7605 admissible at % of normal 50 60 80 100
In the case of Mines, which type of Straight line Diminishin g Either b or c

Depreciation method would you suggest to balance
adopt?
7606 Depletion
In the case of monthly returns by Total of Total issues Closing All the
prepared units, which of the following will be Receipts balance three
verified in local audit?
7607
In the case of movement of complete unit Train LAO of the Officer LAO of the
from one station to another, Quarter entraining Command detraining
is responsible to prepare Train Master station ing of unit station
Ration Returns?
7608
brought
forward to
the first
month&#
39;s
Ration
Deposited Return of
Deposited Sold out to to MCO in the unit in
to Railway the best
the Railway the new
Pantry advantage of Station of station
Authoritie the
new
s state
station
In the case of movement of complete units,

balances in the Train Ration Return are
7609 ?
In the case of moving of troops by Train, ASC
makes no arrangement and no reserved
rations are loaded for
parties of or less?
7610 50 20 10 100
In the case of Nationals of West Bhutan Leave
will commence/end On the date of leaving
and arriving
respectively at the stations Either a or b
7611 Banarhat Hashimara Rangiya

In the case of Navy Ships visiting foreign PCDA Embarkati
ports, the necessary supply of foreign Navy, on
currency is arranged by Mumbai PCDA New Naval Command
through the MOF? Delhi H.Qrs. ant
7612
published by will be adopted while
converting loan issues into payment issues by
Ordnance Depots
to other Departments?
7613 GOC in C A.HQrs. MOD MOD (Fin)

In the case of officers of MES, Class 9 voucher
will be operated and punching medium will
be prepared in Quintuplic Quadrupli
by Pay section of PCDA/CDA? ate cate

Offer After Trial Evaluation/Testing, The
commercial offer should normally have a
validity period of months from the No such
date of submission provision
of the offer
7615 12 18 24
In the case of payment through Letter of Embassy in Ministry of
Credit, who among the following does the foreign External
Accounting adjustment? PCDA New country Affairs Any of the
Delhi DAD Cells
7616
In the case of PBORs in debit balance,
7617 of pay is recovered as monthly 2/3rd 0.5 1/3rd 1/4th
A or B A or B
whichever whichever
is beneficial is less
to the beneficial to
In the case of promotion, if the individual individual the
does not exercise option within the Date of individual
prescribed period, then pay will be fixed from Promotio n
?
7618 DNI
In the case of promotion, option has to be
exercised by the individual to get pay fixed
either from date of
promotion or DNI within Period?
7619 3 months 2 months 1 month 15 days

In the case of Purchase of house under HBA
Rules, Acquisition and mortgage to
Government should be completed 18 12
within ? months months

which HBA has been sanctioned and released,
purchase should be completed and the sale
deed produced within months, failing
which advance to be refunded in lump
sum?
7621 18 12 6 2
indent has
been placed
on Central
Purchase
In the case of purchase of stores, a sanction Tenders Org.
shall be deemed to have been acted up on if have been
within the period of one year? accepted
7622 a or b None
In the case of Purchase/Construction of new
flat HBA Should be utilized within ,
unless extension of time 18 12
limit is granted? months months
7623 6 months 1 month

duty/leav e
depending
upon the
merits of
In the case of Recall from leave in respect of the case Furlough
Army Officer, travel time from leave station to
leave
duty station will be treated as ?
7624 Duty Leave

In the case of recovery of LF & Allied Pay Bill to LF Bill to Pay Depends
charges bills recovered from Pay Bill, audit is LF Bill Bill upon the
conducted from to ? case
7625 Both
No HRA is
In the case of re-employed pensioners, non No such
payable to
ignorable portion of pension to actual provision
Reemploy
pay for the purpose of calculating HRA exists
ed
to be
7626 deducted to be added
debarring
the
individual to
apply for
In the case of refusal of government the
accommodation by an employee, HRA is not allotment to stay in the accommo
any other station dation
admissible for the period of
employee
?
7627 3 months
In the case of reimbursement of food charges,
if the absence from H.Qrs. Is between 6 and
12 hours, % of lumpsum can be paid to
government
servant on duty?
7628 30 50 70 100
In the case of Remount Depots,
7629 checking of live stock is carried out Daily Weekly Monthly Quarterly
equipment of non service organizations in

EME Workshops,
% of cost of labour will be added
as overhead charges?
7630 1 0.5 0.25 0.1

In the case of rural areas HBA is Restricted to No such
% of true cost of the land and restriction
construction or cost of limit
expansion of living accommodation?
7631 50 60 80
In the case of services other than the original Approxim Schedule of
works and special repairs, ate Demands
is the only estimate of cost? Estimate Indication
Rough cost
of cost
7632
bring on bring on Officers of
charge the charge only both the
full quantity the portion factories
delivered. pertaining to assemble
Issue the their own together at
stores to factory and a pre
other balance determine d
factory and transmitte d location to
adjust the to other accept their
same as factory respective
In the case of stores delivered in bulk to one Inter portion of
factory under order of Central Purchase Factory stores
authority with instruction to transmit a Transfer
portion to another factory, the factory
originally receiving the
stores will ?
Any of the
three as
agreed
7633 upon
In the case of Stores disposed of under orders Decided by
of Director General of Disposals, whether loss PCDA/CD A
statement is necessary for diffeence in book Decided by
value Executive
and sale proceeds of stores?
7634 Yes No
nature and which cannot be
accounted for in any stock group, cards
are opened by Ordnance
depots? Temporar y
7635 Technical Special Doubtful

Over drawal
compensa
ted by
under
drawal Maximum
In the case of stores which are drawn
subseque quantities
according to fixes scales, which of the
following actions of unit will be placed under ntly drawn as a
matter of
objection by LAO?
course
7636 Both None

NPS subscriber % of wealth is
payable to the subscriber under NPS system?
7637 80 40 20 Nil
Duty/attachment to a unit in non qualifying one month
area, HAUCA is admissible if
the duration exceeds ?
7638 6 weeks 21 days 14 days
In the case of transfer of Army Officer from
one unit to another, handing/taking over
period of days
is allowed for non-stock holding units?
7639 2 3 4 5
In the case of Two Bid system, which Commerci
7640 of the following bid is opened first? al Technical Both None
Returned to
dependen t
Transferre d Hospital
In the case of units disbanded, balance of Auctioned
to local
Medical Stores should be to public
units
7641 destroyed
In the case of upward revision of Pay after Technical
issue of LPC to PCDA (P), amendments of Section
intimation memo are Pension Ledger Group II of EDP
scrutinized and vetted by ? cell of PCDA Wing of PCDA (O) Centre of
(O) PCDA (O) PCDA (O)
7642
less than Rs. , preparation of schedule
of works may be dispensed
with by MES?
7643 100000 50000 20000 10000
In the case two bid system, a bid shall be valid
for days unless otherwise
specified?
7644 60 90 120 180
In the Combined strength of posts in the
grades of AOs and SAOs, a maximum of
% may be
operated in the grade of SAO.
7645 50 60 80 90
periodical stock taking is done, the total value
of loss discovered on each particular occasion
of stock check, irrespective of the time taken
in checking the stores and irrespective of
categories of stores dealt with, will be Separate Grouped to
Single As decided
treated as ? transactio the possible
transactio n by the CO
ns extent
7646
In the Defence Services, the pay and
allowances of Service Officers, PBORs,
Civilians are accounted for under Major sub major
separate ? Minor heads
heads heads
7647 Sub heads

In the event of deficiency of cash in a chest in
which public funds, non public funds and
regimental funds are kept combined, will Non public Regiment al All the
have first claim Public fund three
fund fund
over the balance available? equally
7648
In the Government Accounting Rules, special All the
provisions have been made to three
which of the following Ministry?
7649 Railways Defence Postal
In the hierarchy of MES, Chief Engineer (Zone) CE
reports to ? (Comman d)
7650 E in C MOD GOI

Selling price -
Variable
In the Marginal Costing, Contribution is Fixed Cost Cost
calculated as equal to ? + Profit
7651 Both None

In the medium term fiscal policy, Capital Revenue All the
7652 rolling targets are specified as a % of Receipts Receipts GDP three
day when SBI

receives file
from
In the system of SBI CMP amount is credited Accounts Day when
to the beneficiary accounts within T+1 day. Office file is
What do you mean by â€˜Tâ€™? uploaded
Turnaroun d Transactio n
7653 Time day
Add 25000 Add 25000
to to
the closing the closing
stock in the stock in the
balance balance
sheet and sheet and
post Rs. post Rs.
25000 on 5000 on
credit side credit side
of Trading of Trading
Account. Add 20000 to Account.
In the trial balance Closing stock is given at Rs. the Capital in Add
100000/-. In the adjustment it is given that the balance 20000/- to
the proprietor evaluates the stock at 20% sheet and Capital
below cost. Now he wants to show the stock post Rs.
at the correct rate? What will be the 25000 on
adjustment in the final accounts? Debit side of
Opening stock is 80000/- Trading
Account.
Both a and
7654 b
in Debit for Rs. 5000/-. It is given in the
adjustment that Wages include Rs. 500/- on
account of erection charges of Plant &
Machinery erroneously debited to wages.
After doing the adjustment, Furniture A/c in Rs. 5500/- Rs. 5500/- Rs. 4500/- Rs. 5000/-
the on Assets on liabilities on Assets on Assets
balance sheet should appear as ? Side side Side Side
7655
share. After adjustment, which of the
following amount is reflected in 10000 on 11000 on 11000 on 13000 on
the balance sheet? assets side liabilities side assets side Assets side
7656
share. After adjustment, which of the Rs. 11000/- Rs. 13000/- Rs. 1000/-
Rs. 1000/-
following amount is reflected in on debit on credit on credit
on debit side
the P&L A/c? side side side
7657
In the trial balance Rent for office building is 20000 in 20000 in 5000 in P&L 25000 in
shown on debit side for Rs. 25000/-. In the P&L A/c P&L A/c A/c credit P&L A/c
adjustment, it is given that one fifth of the debit side Debit side side and credit side
building is used by Proprietor for residence. and 5000 and 5000 25000 in and 5000 in
What will be the adjustment in final debit credit P&L A/c P&L A/c
accounts? drawings drawings debit side debit side
7658
given as Rs. 26000/-. In the adjustments it is
given that Rent for January of next year (Year
ending on 31st December) is received in
advance. After doing the adjustment,
Amounts of , will appear in the P&L
Account and Balance Sheet
respectively?
28000, 24000,
7659 2000 26000, 0 24000, 0 2000
Rs. 11000/-. In the adjustments it is given that
Salaries for the month of December (Year
ending on 31st December) are outstanding.
After doing the adjustment, Amounts of
, will appear in the P&L
Account and Balance Sheet 12000, 11000,
1000 1000
7660 12000, 0 11000, 0

In transit between two posts â€“ Avaerage
7661 TA/DA Entitlement will be as per ? Lower Higher of both None
In vehicle depots, whose orders will be looked PCDA/CD A Army Head

for in audit to issue chassis to EME Quarters
body builders? workshop
7662 GOC in C
In war or at any other period, when for
special reasons supply units are administered
direct by Army Headquarters, exercises Military Chief of
the Secretary Army Staff
powers of a G.O.C.-in-Chief Command
7663 MGO QMG

As
prescribed
by
Internatio
nal As prescribed No specific
In which format cash flow statement is Standards by Indian format is
supposed to be prepared?
Standards prescribed
7664 A or B
In which of the following cases GPF
7665 balance need not be paid to Dismissal Removal Both None
When a When a JCO When an

PBOR is is promoted Army officer
transferre d as a is attached
to one Commissi to the High
establish oned Commissi
ment to officer on for
another India, U.K.
In which of the following cases LPC need not All the

7666 be issued three
Licence
Fees from
Barrack Retired
damages employee s
other than
from units
In which of the following cases, cash Cash sale of All the
7667 payments may be received by GE? stores three
Barrack
damages
In which of the following cases, GE can accept from third Cash sale of
cash payments? parties stores
7668 Both None

Immediat e Acquiring
absorptio n lien on
in another another
In which of the following cases, lien on a post post Deputatio n post outside
beyond cadre
cannot be retained by an employee?
normal limit
All the
7669 three
While
officiating in
While on another
In which of the following cases, lien on foreign While on All the
a post will be retained by an employee? post suspensio n three
service
7670
Transfer to
payment
jurisdictio n
of another
audit
Transfer to officer
Pension Estt.
In which of the following cases, LPC is issued Seconded

7671 in respect of Army Officer? to Navy All
Promotio n Transferre d
to Commissi from one
In which of the following cases, LPC is not oned Rank Transfer to Estt.
issued in respect of a PBOR? Pension Estt. to another
7672 None
PBOR PBOR
transferre d promoted to
from One Commissi
PAO oned Officer
jurisdictio n rank Army
to another Officer
In which of the following cases, LPC is All the
PAO when
supposed to be issued? seconded to three
Navy
7673
Contract
without
calling for
tender
including
single making a
In which of the following cases, MES should
tender long term
consult PCDA/CDA?
contract
7674 Both None

Promotio n Promotio n
to a post to a post not
involving involving
assumptio n assumptio n
of higher of higher
In which of the following cases, Minimum duties duties
Entry Pay is not assured?
7675 Both None

Casual
Leave spent
away from
Duty
Leave Station
In which of the following cases, Ration
Annual pending Temporar y
Allowance (Cash in lieu of free rations)
Leave Retiremen Duty
is not admissible to Service Officers
t
7676
Savings due
to non
expending of
provision for
specific
measure
In which of the following cases, Sanction of To meet
An error in
Government of India is not required for re estimates exp. on new
appropriation (Reasons given below)? activity
7677 None
Being Conduct
involved in involving
In which of the following cases, Suspension of a public moral derelictio n
a Government servant is not desirable? scandal turpitude of duties
7678 None
when other
leave is
admissible
, but the
Governme nt
servant
during the applies in
notice writing for
period, EOL
when going
on
voluntary
retiremen
t
In which of the following circumstances, EOL

7679 cannot be sanctioned? Both None
In which of the following documents, the Unit
specific nature or purpose of duty is supposed Transport
to be mentioned clearly? Vehicle Log Register Mileage
Book Card
7680 Car Diary

In which of the following e-payment modules,
drawing of cheque is not
necessary?
7681 CMP RTGS NEFT ECS
Permanet
transfer
from one
CDA office
to another
In which of the following occurrences, pay Punishme

7682 fixation is not required? nt Promotio n None
In which of the following offices you will not PCDA (P) CDA (PD) CDA All the
find a section with specific Allahabad Meerut (Funds) three
name â€˜Disbursementâ€™ section Meerut
7683
In which of the following offices, you will find PCDA (R&D)
a section by name New Delhi
â€œVigilanceâ€•? CDA (PD) PCDA New All the
Meerut Delhi three
7684
In which of the following offices, you
will find a section with name ''Post Audit''? PCDA New PCDA (O) PCDA (SC) PCDA (P)
Delhi Pune Pune Allahabad
7685
find â€œArmy List Cellâ€•? PCDA PCDA New
(Navy) Delhi
find â€œWagesâ€•section? PCDA PCDA New
(Navy) Delhi
In which of the following stations DAD
7688 Cell is not functioning Delhi Mumbai Patna Chennai
In which of the following stations, LAO

7689 (CSD) is not located? Jammu Chennai Mumbai Bengaluru
In which of the following stations, Visakhapa

7690 Regional H.Qrs of Indian Coast Guard Mumbai Chennai Portblair tnam
In which of the following stations, Trivendru m

Regional Head Quarters of Coast Guards is not
located?
7691 Mumbai Chennai Portblair
In which year, Departmentalization of
7692 Accounts has been done? 1947 1956 1975 1976
dependency of family members under CGHS

is Rs. p.m + Dearness
Relief?
7693 1275 3500 9000 18000
Income Tax if given in trial balance, what will Debited to Credited to Debited in Credited in
be done in final accounts? capital capital P&L A/c P&L A/c
7694
Income tax is required to be deducted at
source at the rate of % in all cases of
payment to contractors and sub-contractors
exceeding the
prescribed amount under IT Act ?
7695 0.5 1 2 5
drawn during EL not exceeding
days will be taken as emoluments for
the purpose of
Pension calculation?
7696 180 120 90 60
Payee and
Payee, Payee,
witnessed
Executive & Executive & by
DAD Bank
Executive
Indemnity bond for issue of fresh cheque is Payee and
7697 signed by the Executive
Indemnity bond in respect of a cheque lost is Governme
not required in respect of which of the nt
following? departme Scheduled
nts banks
7698 Both a & b None

supposed to be submitted to Manager, GOI
Store, Kolkata
?
7699 Monthly Quarterly Half yearly Annually
Indent for payment issues of Medical Stores
for Sainik Schools should be routed through
to AFMSD for
issuing the stores? PCDA/CD A
7700 GOC in C QMG DGAFMS

Indents for cheque books are 1st
7701 submitted by PCDA/CDA office by 1st April 1st May 1st June January
Indents for payment issues are classified in to

classes in Armed
Forces Medical Store Depot?
7702 6 5 4 3
Indiaâ€™s first unified tri service Udhampu
7703 command is located at: r Pune Portblair Goa
Indian Contract Act, 1872 came into 01.01.187 01.04.187 01.07.187 01.09.187
7704 force w.e.f. ? 2 2 2 2
Indirect material, indirect labour and Fixed Additional Overhead All the
7705 indirect expenses are called as ? Costs costs s three
Officers are closed to a balance All the

at the end of every month by PCDA three
(O) Pune?
7706 Debit Nil Credit
wish to continue at their present
stations, will normally be exempted from
transfer?
7707 50 55 56 58
Industrial personnel of Ordnance Check Acquitanc
7708 Depots are paid by Administrative Pay Bills Audit Rolls Rolls e Rolls
Information required by PcsDA/CsDA from Demi

Service Headquarters for purposes of higher Official
Audit should be obtained through Correspon Any of the
dence three
only
7709 CGDA DGADS
Information under RTI act is supposed to be
given within when it
pertains to life and liberty of a person?
Initial claim for reimbursement of house rent Regional All the
in respect of an army PCDA/CD three
officer is pre scrutinized by ? A
7711 AAOBSO LAO/RAO
Minor Major
Penalties Penalties
7712 Inquiry is not mandatory in cases? Both None

Inquiry shall be completed with in
7713 under SH Act? 30 days 60 days 90 Days 180 days
Inspection of various sections of the office of Administr Administr Technical Technical

PCDA (O) is conducted by ation ation section, Section, half Section,
once in ? Section, year year year
half year
7714
Inspection Report prepared by O&M Only one
7715 cell consists of parts? 4 3 2 part
Satisfactio n No such
restriction
7716 Instrument is negotiable till ? Payment a or b

Insurance company once admits claim
for damaged goods, it becomes for the
business?
7717 Lender Creditor Debtor None
buildings in unit premises, where feature films Public fund Regiment al 50% each Not to be
are also exhibited should Fund by a, b paid at all
be paid out of
7718
Defence
Research &
Developm Ex-
Integrated Defence Staff (IDS) is working Defence
under Department of of MOD? Productio n ent Serviceme n
Welfare
7719 Defence
Interest on Advance payment of Income tax, Credited in Credited to Debited to Debited in
if given in trial balance, P&L A/c capital capital P&L A/c
what will be done in final accounts?
7720
7721 Interest on capital is type of Real Personal Nominal None
Interest on Capital when given in trial Trading Balance
7722 balance appears in of final A/c P&L A/c Sheet Both b & c
Interest on Capital when given in trial

balance appears on which side of tiral
balance?
Internal Audit of store accounts of
7724 units and formations is conducted by DAD DGADS Both None
Internal Audit Report by CGDA is submitted to Defence FADS/Secr

? Secretary etary
(Def/Fin)
7725 MOD DGADS
Internal Audit Report by PCDA/CDA is All the
7726 submitted to ? GOC in C CGDA DGADS three
Internal Audit report is rendered by

7727 PCDA/CDA on basis? Yearly Half yearly Quarterly Monthly
31st March &
30th
Internal Audit report is rendered twice in a 30th June & Septembe 28th Feb &
year covering the items pertaining to the 30th r 31st August
period up to & ? December
7728 None
Internal Committee or Local
7729 Committee under SH Act has the Civil Criminal Both None
Internal Committees are supposed to be As decided

constituted on basis by PCsDA/CsDA as by PCDA/CD
per Sexual Harassment of women at work A
Organizati
place Act?
on
7730 Station Office

subscriber is mandatory under NPS, on
atttaining 60 years of
age i.e. superannuation?
7731 60 50 40 20
subscriber is mandatory under NPS,in case
leaving the scheme
before 60 years of age?
7732 80 60 40 20
Invoice in respect of imported stores is LAO of the PCDA/CD All the
received in for pairing with copy unit A Main Office three
of the packing accounts?
7733 Unit
Invoice in respect of Imported Stores Landing
7734 is sent by ISM, London to ? CDA LAO Consignee Officer
IO has to submit Inquiry Report within one

7735 from the date of his 20 days month 3 months 6 months
7736 IRLA of a PBOR has parts? 2 3 4 5

IRLA of Army Officer is not maintained by Course of
PCDA (O) in which of the following cases of instructio ns
Officers proceeding on to Temporar y
? abroad Study Leave
Duty
7737 None
Individual Individual Integrated Integrated
Running Running Record of Record of
Leave Ledger Leave Ledger
7738 IRLA stands for

Irrecoverable barrack damages are treated as Terminal Outstandi Suspense Loss of
? Compensa ng demands amounts public
tion money
7739
Requires
permissio n
of Higher
Audit
Is it incumbent on Audit officer to Authority
Depends
scrutinize the disciplinary action taken in the
on the case
case of a Financial Irregularity?
7740 No Yes
Hill
compensa
Island Special (Duty) Allowance is admissible tory
Hard Area
concurrently with which of the following Allowance
Allowance
allowances?
7741 HAFA CFAA
Voucher to Voucher to Ledger to Ledger to

Issue audit is conducted from to ledger or ledger and voucher or voucher
? vice not vice and not
versa vice versa versa vice versa
7742
Officer i/c,
Retail
Issue of ASC articles from Retail Shops/Ration shop/Rati Local Audit Station
on stand Army H.Qrs.
stands are priced at applicable rates by Officer H.Qrs
7743
Issue of chassis to local body builders Issue Convoy Any of the
7744 will be made on ? Voucher Notes two None
Issue of samples stores of AOC to

Contractors/Private firms to help guide
manufacture of articles are Unauthori
treated as issues? zed
7745 Loan Payment Free

Issue of samples to Disposal Authorities are Any of the
treated as three
Issues?
7746 Payment Free Loan
Issue regarding counting of pre-
Commissioned Service is decided by the
Administrative Authority, in PCDA (O) CDA (PD) PCDA (P) All the
consultation with ? Pune Meerut Allahabad three
7747
It is function of audit to prescribe what
such rules and orders shall be or to interfere
with their
administrative application. the primary the spiritual
7748 the main not the

to reimburse to the negotiating
advising bank whether applicant provides the
value of negotiation or not in the case of Advising
payment through Issuing Bank
Bank
Letter of Credit?
7749 Buyer Seller

the Authority
authoritie s who
to whom allotted the
allotment s budget
are made
It is the primary responsibility of the All the
PCDA/CD A
to watch the progress of expenditure? three
7750
It is the responsibility of Section to
ensure that all DIDS floated by them have
complete details and are duly
supported by vouchers
7751 Audit Accounts Both None

It shall be the duty of to
communicate to the President all decisions of
the Council of Ministers relating to
administration of the Union and proposals for Speaker of
legislation, to the House of
furnish related information? People
Prime Vice All the
7752 Minister President three
It shall be the duty of to give advice to All the
the GOI upon such legal matters and perform Supreme
duties of a legal character? Court and
Chief Justice High Court
of India Judges
Attorney All the

7753 General three
Action Action Action
taken is not taken is in taken is in
in order. He order. But order. But
should have he should he should
taken prior have have
permissio intimated to intimated to
n of CWE Local Local
Military Military
It was noticed by GE that there is an imminent Command Command
danger to some buildings under his er also er and
jurisdiction. He took immediate action to PCDA/CD
protect the property. He reported the matter A also
to CWE. Comment on the action taken by the
GE?
Action taken
7754 is in order
losses of medical stores due to time expiry, Items with a
deterioration to the barest minimum, the safe life
perishable items are classified into 3 groups ranging
for better control in the Medical Depots. from two to
Which of the following is not the one among Items Items with a five Items with a
them? requiring life of two years life of more
cold years than
storage or less five years
7755
Items and maximum quantities to be held by
GE in his Divisional Stock and
laid down by
7756 GE CWE CE E in C
Items for which neither industrial nor defence
specifications are available,
specifications are decided
by the buyer of Defence? Temporar y
7757 Adhoc Variable Fixed

Items in doubtful cards have to be One month Two months Three Six months
conditioned within in Ordnance months
depots?
7758
Items of will not be included by LAO in Serious Higher Audit Financial
the Objection Statements? Irregulariti Advice
es
7759 None
to lack of information as to their nature are
compiled under
heads
7760 Deposits Services Advances Suspense
Items of stores purchased/supplied per Non scaled
man/station/unit etc. are called as
items?
7761 NIV Special Scaled
which become the property of Contractor are Schedule B Schedule A Schedule C Schedule of
mentioned in of credit
Contract Agreement?
7762
High value Low value to
to low value high value
Journal entries are supposed to be entered in Chronoligi
order? cal
7763 None
(payment or free) and other payment duties
are recorded in the Car diary
by the Army Units and Formations for With Black With Red
easy identification and with Pencil With Blue Ink Ink Ink
linking?
7764
PCDA (WC)
Chandigar
Jt. CDA (BR) Chandigarh is under the h PCDA (CC) PCDA New
administrative control of ? Lucknow Delhi
7765 None
as with reference to the Regulations for
the Military Engineer
Services?
7766 Area District Division Zone
KM reading of vehicles should be checked by
the authority responsible
on basis
Total Cost Cost As decided As decided
including excluding by IFA by CFA
L-1 is determined with reference to Taxes Taxes
quoted by tenderers?
7768
Lady Welfare workers will be allowed to use Other Ranks
government transport at amenity rates for clubs and
welfare works to visit Family canteens
welfare
centre
7769 Both a, b None

LAO (CSD) Chennai falls under whose CDA CFA CDA (CSD) PCDA
jurisdiction? Chennai Factories Mumbai Bengaluru
Avadi
7770
LAO auditing the stores accounts of Consignor Consignee
7771 the Depot receiving the stores is LAO LAO NLAO None
LAO desires to carry out stock
7772 verification. Whose permission is CDA Executive Both a, b GOI
test check Making

of the addition or
verificatio n deletion in
of credits in the list of
store auditable
accounts document
verified by s
LAO staff Selection of
vouchers
for special
linking
LAO does not have discretionary powers in

7773 which of the following? None
examine treasure chest balances, cheques Limited to
books etc. and to call for any information, the extent of
accounts, vouchers and documents he may period of
require in connection with Public Fund inspection
Accounts? Only to the
extent
delegated
7774 Full No
LAO is responsible for cash inspection Public Regiment
7775 in respect of ? fund al fund Both None
If he is put If he is put
upon enquiry upon
with prior enquiry
concurren ce without
of PCDA/CD prior
A concurren He cannot
If he
ce of carry out
considers
PCDA/CD actual stock
the
A verificatio
necessity
n
7776 LAO may carry out an actual stock verification

LAO responsible to conduct audit of Consignor Consignee
store Accounts of unit issuing the stores is LAO LAO
known as ?
7777 LAO (D) LAO (E)
conservancy stores required by units during a Station Army H.Qrs PCDA/CD A
year as fixed by are not Command
exceeded? er
7778 GOC in C
LAO will bring to the notice of Local Reported
Administrative authorities in cases of failure through
on their part to carry out Completel y Completel y PCDA/CD Decided on
periodical stock verification? true false A case to case
7779
LAO will bring to the notice of PCDA in unsatisfac not in
immediately by a special report in which tory state conformit y
accounts in a unit are Non- with All the
existent rules three
7780
Statement s
forwarded
by Pay
LAO will verify credits in Public Fund Account Statement s Accounts
cash book with reference to forwarded by Offices
? CDA
Cheque All the
7781 Slips three
competen t Required to Required to Competen t
to settle the send their obtain to settle
objections recomme approval of observatio
at their ndations to main office ns in
level PCDA/CD for raising consultati
A observatio on with
ns Executive
7782 LAOs/RAOs are

Late Attendance (up to one hour) can be Any of the
condoned by ? three
7783 AAO SAO/AO GO

Late Attendance (up to one hour) can
be condoned on occasions
in a month?
7784 2 3 4 Nil
retired on reaching the prescribed age limit
for compulsory retirement with at least
years Commissioned service qualifying for
pension but whose total service is less than
years as defined in Pension
Regulations for the Army
7785 10, 15 15, 20 20, 25 25, 30

contractor a sum equivalent to % of the
prices of any stores which the contractor has
failed to deliver within the period agreed for
delivery in the contract, for each week or part
thereof during which the delivery of such
stores may be in arrears, where delivery
thereof is accepted after As decided As Decided
expiry of the aforesaid period. by CFA by IFA
7786 0.5 0.05

Leave Not Due may be granted to a Leave of No such
permanent Government servant with no any kind Restrictio n
at credit
7787 HPL EL
Leave of AO GE will be sanctioned by PCDA/CD

7789 the concerned ? GE CWE RAO/LAO A
Crossing a or b as No such
border of decided by provision.
station sanctionin g Normal rule
where authority is applicable
Crossing working
Leave of Gorkha Officers whose homes are in
Nepal will begin and end on the date of ? Nepal
Border
7790
a or b as No such
decided by provision.
sanctionin g Normal rule
authority is applicable
Leave of Officers having homes in Sikkim and border of
domiciled in Bhutan will begin and end on the station Sikkim/Bh
date of crossing where utan Border
? working
7791
disability is admissible for Commissioned
Officers for months and may be
extended up to
months
7792 6, 12 6, 18 8, 16 8, 24
soldier to ensure the correctness of Transfers Personal All the
with reference to entries in IRLA? in his career ACR Details three
Payments
7793
possibility of opening a duplicate IRLA
requests R section through a forwarding
memo marked as for Personal Duplicate Account Special
â€œ â€•? tracing tracing tracing tracing
7794
Ledgers for furniture in the office of E in C are CAO, E in C
maintained by which of the following? Ministry of branch
Defence themselve PCDA,
s New Delhi
7795 CE
which another Bank in the
beneficiaryâ€™s country adds its confirmation
at the request of the issuing Bank is known as
letter of credit? Irrevocabl e
7796 Revocable Confirmed Revolving

amended or cancelled by the issuing bank at
any moment without prior notice to the
beneficiary is known as
? Reversabl e
7797 Revocable Revolving None

deeds of assignment should indicate whether
bank in whose favor such a document is
executed will function as Collecting Financial Both a and
a ? Either a or b
Agency bank b
7798
Approval of Draft Date on
Letters should bear the date of Draft Preparatio which
? n copied
7799 Despatch
either a or
7800 Liabilities are closed with Balance? Debit Credit b None
Licence fee bills in respect of Army Officers Officers Regional

are sent to ? concerned CDA
7801 PCDA (O) AO GE

Licence Fee bills in respect of Civilians AO/AAO
are received from in PCDA/CDA office GE/BSO
pay sections?
7802 BSO GE LAO/RAO
Life Insurance Premium if given in trial Credited in Credited to Debited to Debited in
balance, what will be done in final accounts? P&L A/c capital capital P&L A/c
7803
Lighting in
P&L
Account
and Heating
in Trading
Lighting and Heating expenses when given in Account
Trading Profit and Balance
trial balance, it will be posted in of final Account loss account Sheet
accounts?
7804
Limited Tender Enquiry is done for
purchase of stores of the value up to Rs.
7805 2.5 lakhs 3 lakhs 15 lakhs 25 lakhs

Issue side of receipt side receipt side Issue side of
"tran of "tran of "tran
sfers- sfers- "tran sfers-
inward&# inward&# 34; sfers- inward&#
34; and and receipt inward&# 34; and
issue side of side of 34; and reeipt side
"tran "tran issue side of of
sfers- sfers- "tran "tran
outward.â outward.â sfers- sfers-
€• €• outward.â outward.â
€• €•
Linking is done in which of the following

7806 manner?
Decided by
LAO from
Linking of purchases is done on side of case to case
Ledger in Local Audit of Store Accounts in
Army Units?
7807 Issues Receipts Both sides

List of DMROs for which OMROs are not
found adjusted will be extracted by Accounts
to Audit Sections at the
end of each ?

Loans and Advances are represented
7809 by Sector ? A B K F

the Civil Estimates of Ministry of Defence
(Major Head 7610-Loan and Advances to
State Government) are advised by for PCDA New CGDA
credit to the Delhi Office
State Government by CAS, RBI, Nagpur
AO (DAD)
7810 MOD None
the Civil Estimates of MOD are also advised
through CAS, RBI, Nagpur AO (DAD) PCDA R&D
by ? MOD New Delhi
7811 CGDA CGA

Local Audit of units and formations by Only One
DAD is organized under categories? category
7812 4 3 2
Local Audit Programme is approved PCDA/CD
7813 by? GOC in C A Both None
Local Audit Programme is submitted by LAO

for approval by PCDA/CDA
Main Office for (period)?
7814 Half year Year Quarter 9 months
Drawing and
Disbursing
Local Committee is constituted by Officer
District District Head of
as per Sexual Harassment of women at Officer Magistrat e Office
work place Act?
7815
Local Purchase Articles of ASC stores issued Latest
on payment will be priced by O i/c of ASC Payment
retail shop at rate? Stock Book issue rates Highest of Lowest of
Rate the two the two
7816
covered under Central purchase cannot be Payment For Stocking
done for which of the Issues
following transactions?
7817 None Both
Long Term Integrated Perspective Plan (LTIPP)
covers a period of
requirements?
7818 5 10 15 20
A.HQrs CGDA
through through
Loss of Account Card in Ordnance Depot PCDA/CD A.HQrs.
PCDA/CD A A
should be reported to ?
7819 A.HQrs.
Loss of audited documents in a unit Observati trivial error Major
should be classified as in on irregularit y
audit?
7820 Objection
Loss of blank forms of Railway Army PC of A
7821 Warrants require regularization of GOI MOD H.Qrs Kolkata
Loss of blank forms of railway warrants shall PC of A Army H. Qrs Regional

be regularized under (Fys.), CDA
the orders of Kolkata
7822 GOI
Loss of concession forms should be reported Railway PC of A,
to Authoritie Kolkata
s
7823 Both None
Preliminar y Final Audit
audit report Report is
is rendered rendered by
by LAO PCDA/CD
Loss of stores will be struck off from ledgers Loss A Sanction of
at which stage of processing of loss statement is CFA is
statements? prepared received
7824
Master
General of
Loss statement for loss of Ordnance items in a Military Ordnance Ordnance
Military Hospital will be priced by Hospital Depot Branch
7825 LAO/PCDA
Difference Transit losses
between recoverabl e
the book from the
value and carrying
sale company
proceeds of which have
stores been made
disposed of good by the
by or under company
orders of concerned
DG of
Disposals or
other
orders
Loss statement is not necessary in which of

7826 the following cases? Both None
Loss due to
difference
between the
book value
and sale
proceeds of
disposal
Loss due to
fair wear
and tear
Loss statement is not required in respect of

7827 which of the following? Both None
Loss statement is prepared in Quadrupli Qunituplic Sextuplica
7828 ? Triplicate cate ate te
Loss statements are prepared in by the Sextuplica Quintuplic Quadrupli

units proposing regularization te ate cate
of losses?
7829 Triplicate
Loss statements are sent in for Quadrupli Qunituplic
7830 pricing by Stores Section of CDA? Duplicate Triplicate cate ate
Loss Statements for losses in respect of which Executive

penal recoveries from individuals are involved Authoritie s
are priced by Supply LAO/CDA/ None of
Depots PCDA these
7831
Losses arising in connection with purchases
through purchasing organizations, where fault
is entirely Completel y Completel y Decided by Decided by
with them are not shown in App.A/cs true false PCDA CFA
7832
Current cost Highest Cost
of productio of Productio
n n in force
Highest Sale Market
rate in force Rate
7833 Losses of dairy produce are valued at

Losses on account of stores short- As decided
landed/damaged which are irrecoverable by
from the carriers, will be dealt with at Executive As decided
consignees' end as?
by CDA
7834 Store loss Cash loss

Losses pertaining to which of the following Canteen
are not exhibited in Stores
Appropriation Accounts? Military Departme Cantonme All the
Farms nt nt Boards three
7835
Losses to which no precise monetary value Decided by Decided by
can be assigned should be shown in PCDA/CD GOC in C
Appropriation Accounts A

short landed at ports should be classified as
and exhibited in the statement under
the appropriate heading in the Appropriation Either a or b None. Need
Accounts? at the not be
discretion shown

Army Officers at the time of their Quadrupli Quintuplic
retirement is prepared in by PCDA (O)? cate ate
7838 Duplicate Triplicate

LTC can not be availed during which of Casual Half pay Clossed All the
7839 the following periods? Leave leave Holidays three
Local Limited LegimateT All the

Tender Tender ender three
7840 LTE Stands for ?
M Section Regional
of Regional CDA of PAO
CDA of Imp. of Imprest
Holder Holder
Lump sum advances drawn by Field Imprest PAO of the
Holders from Field Cashiers will be intimated All the
Imprest
by PCDA (O) to three
? Holder
7841
Lump sum advances paid to Field
Imprest Holders by Field Cashiers are 00/018/6 00/018/6 00/018/6 00/018/6
compiled to suspense head 4 5 0 1
7842
Machine Hour rate method comes Absorptio Apportion All the
7843 under ? n ment Allocation three
Machinery purchased for Rs. 10000/- included Debit

Credit Debit Credit
in purchases. What will be the adjustment in purchases
purchases Purchases Purchases
and credit and Debit and Debit and Credit
final accounts?
Mahinery Machinery Machinery Machinery
7844
10, 20, 30 12, 24, 36
of of continuou
MACP scheme envisages grant of three continuou s s regular
financial up gradations to Group A, B & C regular service 10,20,30 12, 24, 36
employees at intervals of _, _, service of service of service
_ years?
7845
MACP scheme is applicable to PBORs 07.08.200 01.09.200 01.01.200
7846 of Indian Army w.e.f. ? 3 1.1.1996 8 6
MACP scheme is effective from 01.01.200 31.08.200 01.09.200 01.10.200

7847 6 8 8 8
Organized Group B
MACP Scheme is not applicable to Group A services
? service
7848 Both None
MACP Scheme is not applicable to All the
7849 which of the following categories of Casual Adhoc Contract three
MACP upgradation is allowed if the PBOR is

stagnated in a particular pay
level for a period of years?
7850 12 10 9 8
the external
sector
balance of
the
economy as
reflected in
the current
account
balance of
the balance
the fiscal of
balance of payments
the Union
Governme nt
as reflected
in the gross
fiscal balance
the growth
in the gross
Macro-economic Framework Statement shall domestic All the
7851 contain an assessment relating to ? product three
Maintenance of Debt Head Registers in Admin Admin Accounts Accounts
respect of DAD employees is the section of Section of Section of Section of
responsibility of ? CGDA CDA office CDA office CGDA
office office
7852
Group Head of the
Officer (AN) Departme
Maintenance of the APARs is the duty of the SAO/AO nt
PCDA/CD A
(AN)
7853
Major capital works are original works
7854 costing and above? 5 lakhs 10 lakhs 15 lakhs 50 lakhs
Major Head is represented by

7855 digit number? 4 3 2 7
Major penalties are awarded under

7856 Rule of CCS (CCA) Rules, 1965? 10 14 16 None
Major penalty proceedings are held

Majority of Government Accounts are kept Mercantil e

under basis? and
Cash
7858 Accrual Cash None
Majority of the Government Accounts
7859 are kept on basis? Cash Accrual Both None
Manufacturing or production Functions Behaviour Element

overheads come under which of the following wise wise wise
7860 Cost wise
Army Units
and
Map accounts maintained by are not Map Depots Formation s
subject to audit by LAO?
7861 Both None

Can be
audited
with
approval of
Are not PCDA/CD No such
Map accounts maintained by units and Are subject subject to A account is
formations to audit
audit maintaine d
7862
March Supplementary Correction PCDA/CD
7863 Manually requires the sanction of CGDA CGA A None
Marginal costing is a costing method in which

are accumulated and cost per unit is
ascertained only on the
basis of such costs? Overhead s
7864 Fixed Variable Direct

All the
7865 Material leave is granted on pay Full Half No three
Contracto r Measure Any one of
Orders book ment book the three
Materials received at site will be counted and Work Diary
recorded in ?
7866
7867 90 180 240 730
Maternity leave is granted on All the
7868 pay Full Half No three
Threatene d
Maternity leave is not admissible for Abortion
?
monthâ€™s basic pay subject to
maximum amount prescribed or the cost of
repaying capacity which
ever is the least?
7870 34 134 139 150
prescribed monthâ€™s basic pay subject to a
maximum of (lakhs) only or the cost of
repaying capacity
which ever is the least?
7871 25 50 75 100
Maximum number of injections at No such
7872 AMA consulting room within 10 days 5 10 15 limit
Maximum period of absence permitted as sick

list concession in
respect of Army Officers is ?
7873 20 days 30 days 60 days 90days
granted to Government servants other than
Central Health Services officers is 60 48 36 24
? months months months months
7874
Maximum tolerance limit allowed to
7875 exceed in ASC contracts is % 1 2 5 10
MB is not required for (1) works executed by 1 & 2 are 1 & 3 are 2 &3 are All the
IEs (2) Periodical Services correct correct correct three are
(3) Supplies through Supply Orders correct
7876
Medical advance is not admissible to No such
the employees of Pay levels up to and their provision
dependends
7877 2 4 5
Medical treatment abroad under CSMA rules Local Standing Head of the
requires a certificate from Committe e Committe e Departme
constituted for this purpose nt
7878 None
the the explicit
expenditu contingen t
re commitm liabilities,
ent of major which are in
policy the form of
changes stipulated
involving annuity
new payments
service, over a multi-
new year time-
instrumen frame
ts of
service,
new
schemes
and
programm
es
Medium-term Expenditure Framework

Statement shall, inter alia, contain
7879 ? Both None
Members included in DPCs for Groups three levels
'A' and 'B' above
promotion by selection, should be Sufficientl y One level Two levels
officers who are at least ? Senior above above
7880
Decided by
PCDA in
Defence each
MES civilians are paid out of Estimates? Services case
7881 MOD civil both

7882 MES district is under the control of AGE (I) CWE GE CE
Military civilian Industrial All the

personnel personnel personnel three
7883 MES establishment comprises of

MES work in the Principal
Controllerâ€™s/Controllerâ€™s Office is
mainly dealt with in sections (Other than
Pay & Allowances)?
7884 2 3 4 1
GOC â€“ GOC in C
7885 MFAI report is addressed to ? in C by Name CGDA DGADS
MFAI report is prepared and

7886 submitted by LAO to PCDA/CDA on Yearly Half yearly Quarterly Monthly
MFAI Report is rendered by of

7887 the month following the quarter? 10th 15th 20th 25th
MFAI Report is rendered on basis? Half yearly

basis

Irregulariti
es reported
earlier and
remaining
pending
Fresh
Irregulariti es
7889 MFAI Report Part I consists of ? a or b Both

Mileage card should be signed by the unit
commander or an officer
nominated by him on basis
Military Accounts Department has 15.08.194 26.01.195 01.10.195
been renamed as Defence Accounts 7 0 1
Department w.e.f. ?
7891 1.10. 1983
Agency Agency Deposit Deposit
Services, Services, works/ser works/ser
with levy of without levy vices with vices
departme of departme levy of without
nt charges nt charges departme levy of
Military Engineer Services are to Plan and ntal departme
execute the works of Defence Accounts charges ntal
Department, as ? charges
7892
Military Farms accounts are maintained on Quasi Commerci All the
lines? Commerci al three
al
7893 Cash
Commerci Quasi
al commerci
al
7894 Military Farms work on basis? Both None
Military Identification Number (MIN)
7895 for MRO contains digits? 15 8 17 7

to the Army Officers at the rate of per
month?
7896 10800 15500 5200 None
to the Hony. Commisioned Officers at the rate
of per month?
7897 10800 15500 5200 None
to the MNS Officers at the rate of per
month?
7898 10800 15500 5200 None
7899 to the PBORs at the rate of per 10800 15500 5200 None
Milk is accounted for in in cattle yard Litres, Kilograms, Kilograms,

Litres, Litres
and in in Dairy? Kilograms Litres Kilograms
7900
Minimum balance of EL that should be at
credit to avail 10 days EL Encashment on LTC ,
after deducting No such
the same from Leave A/c is days? limit
7901 300 30 60
Minimum cooling off period of _ years is
ensured between 2 assignments involving
substantial third party
payments for a DAD employee?
7902 2 3 5 10
Minimum educational qualification for direct Graduatio n
recruits Clerks will be
Pass/equivalent?
7903 10th 11th 12th
Period
longer than
Minimum rates of pay should not fixed for month
7904 Hour Day None

Minimum subscription under CPF is
7905 % of emoluments? 6 10 15 20
Minimum wages are fixed for which of

7906 the following works? Time Piece Both None
Minimum Wages to be reviewd at
7907 such intervals not exceeding ? 10 years 5 years 3 years 2 years
Minister, within is not a Two and

member of either of House ceases to be half years
Minister
7908 Two years One year six mnths
Programm
7909 Minor Head corresponds to ? Function e Scheme Activity
Minor Head is represented by

Minor penalty proceedings are held

Missing Part II Orders will be called for by EDP Statement

Centre, giving suitable of PCDA (O)
messages on ? Account Website
7912 Both None
circumstances can be paid up a Maximum of
% of the value of
the contract ?
7913 5 10 15 20
Modifications in the existing conditions of CFA in CFA under
contract not involving rates enhancement and consultati on intimation
no extra expenses can be sanctioned by with CDA/IFA to CDA/IFA
7914 CFA None

Monthly Expenditure Return of Army Units is PCDA/CD A Units All the
prepared by ? themselve s three
7915 LAO/RAO
7916 not signed by which of the following GE AO GE RAO/LAO Both b & c
E section of Accounts
PCDA/CD Section of
Sub A PCDA/CD
prepared by ? division of A
GE
7917 AO GE
PLI PLI
Directorat Directorat e,
Monthly PLI Schedules are forwarded by e, New Kolkata
PCDA (O) to ? Delhi
7918 Both None

Monthly report of Central Index, maintained Permanen t
by EDP centre of PCDA (O) is handed over to Records
Ledger Accounts section Records
section/wing/cell? wings section Section
7919
Monthly statement of account in respect of Naval pay Navy HQrs.
Navy personnel is issued by office PCDA
? (Navy)
7920 NLAO
Monthly Test check of IRLAs is done by
7921 AO/SAO to the extent of ? 0.02 0.03 0.08 0.1
Month-wise LPC-Cum-Data Sheets,

maintained by Pension Cell will be retained
for from the month of
Retirement of Army officer?

Moribund accounts of the defunct CDA All the
funds to which subscriptions have now CDA (PD) (Funds) CDA three
ceased, are maintained by ? Meerut Meerut Meerut
7923
Movable property includes as per Refrigerat
7924 Conduct Rules Radio or Both None
All the
7925 Movable Property includes ? Jewellery Horse Motor Car three
Move of an officer to outstation for Course of Bonafide

attachment on will not be classified as instructio n Governme
â€œPermanentâ€•even if the Disciplinar y nt Duty All the
duration of stay exceeds180 days? Grounds three
7926
When cash
security is
recovered in
the
payments
Deposit due to
works Contracto
amount r
received
from user
MRO is not necessary to deposit which of the

7927 following transactions? Both None
Quadrupli Quintuplic
7928 MRO is prepared in cate Triplicate Duplicate ate
Sextuplica Quadrupli
7929 MRO is prepared in ? te cate Triplicate Duplicate
7930 MRO is valid for a period of 20 days 21 days 14 days 30 days

Directorate is supposed to issue 24 18 12 10
retirement order before in respect of months months months months
Army Officres?
7931
Name the agency responsible to conclude Army
Rate Contracts for the General requirements Purchase
of all the Organizati
central Governmemt Departments? on
7932 DGS&D Both None

Defence Defence/F
Name the agency responsible to issue in Ministry of C&AG of
modifications to the provisions of GFR Finance India
7933
carry out Acquisition of land and
buildings required for Defence purposes.
7934 MES DGDE E in C GOI

Name the authority, who issues specific PCDA/CD A
directions in the case of
isolated cases of provisional payments
7935 MOD GOC in C CGDA
Name the equivalent officer in Air Force for Group Air Vice Wing Air
Brigadier in Army? Captain Marshal Command Commodo
er re
7936
Name the equivalent rank in Indian Air Force Flight Flying Officer Pilot Officer Squadron
for Lieutenant in Indian Army? Lieutenan Leader
t
7937
Name the item of expenditure which does not
appear in punching medium prepared by AAO
GE, but will be accounted for in Construction
account ISA CP
Baby Indent voucher
and reflected in MER? voucher
7938 USR
Name the officer (In a CWE office) responsible Chief

Surveyor of
to advice CWE on contract matters and fixing Technical
works
of star rates? Examiner
7939 BSO DCWE

Name the system followed for collection or Efficient and
delivery of supplies and stores in economic Economic
manner by units Carter Barter All the
Patterson system three
7940
National Pension System came into 01.01.200 01.01.200 01.04.200 01.01.200
7941 force w.e.f. 3 4 4 6
7942 National Pension System has 4 3 2 only one

National Pension System has been 01.01.200 01.04.200 01.07.200 01.01.200
7943 introduced w.e.f ? 4 4 4 6
7944 Navy has Minor heads of 8 9 10 12

Non Junior Short
Commissi Commissi Service
Nb Sub, Sub and Subedar Major in Indian oned Commissi oned Commissi
Army are ? Officers oned Officers Officers oned
Officers
7945
Negotiable Instruments Act came into 01.01.188 01.03.188 01.04.188 01.07.188
7946 force w.e.f. ? 2 2 2 2
â€œCheques & Bills / Pay and

Accounts Office Electronic Advicesâ€• will be
reviewed and reconciled once in every
by Accounts Section of PCDA/CDA?
7947 Day week fortnight Month

Shown Shown
in the the Balance
Balance sheet on
sheet on Assets
Net Loss is in the balance Added to Deduccte d
Liabilities side
sheet? side Capital from Capital
7948
Shown Shown
in the the Balance
Balance sheet on
Net Profit is in the balance sheet on Assets Deduccte d Added to
sheet? Liabilities side from Capital Capital
side
7949
New Account will not be opened by PCDA (O)
in the absence of which of the following
details of newly All the
commissioned officers? Home Town
three
7950 PAN e-mail id

NCC
whole time
officers
without any
former
Govt.
New Pension Scheme is applicable to which of Commissi service
oned
the following officers joining service on or
officers of
after 01.01.2004?
Army
NCC
7951 officers None
be entitled to pay on first appointment for a
period in excess of
days before the date on which he
reports for duty?

Next Below Rule is applied on basis One time One for
measure One
principle
7953 Vacancy None
payment by Supply and Store Depots prior to Army H.Qrs.
obtaining the rates from
?
7954 MOD CGDA MOD (Fin)
No action to relinquish any hiring will PCDA/CD A
be taken by MES without the sanction of
?
7955 CFA GOI E in C
No advance of DA for Temporary Duty in
respect of Army Officers beyond
is paid by PCDA (O)?
Any order
made by any order of
the an interlocut
President ory nature
7957 No appeal lies against ? Both None

Expenditu re Pay & All the
Allowance three
s
7958 No appropriation is necessary for Receipts
No appropriation is needed in respect of Both
recoveries of expenditure which are treated Initially and
as receipts ? finally
7959 Initially Finally None

No cheque should be handed over by D Addl.
section to the representative of supplier CDA/Jt. CDA
except under the order of Group
in a PCDA/CDA office? PCDA/CD A
Officer
7960 SAO/AO
entertained by a Commissioner unless notice
of the accident has been given in the manner
hereinafter provided as soon as practicable
after the happening thereof and unless the
claim is preferred before him within
of the occurrence of the
accident?
7961 1 month 6 months one year two years

No draft para should be concurred without Addl. PCDA/CD A
the personal knowledge of CDA/Jt.
in PCDA/CDA office? CDA
7962 GO (IA) GO (AN)
No existing road in a Cantonment may be CEO, Station
closed and no new roads opened without the Cantonme Command
approval of the nt Board er
? PCDA/CD A
7963 GOC in C
No formal re-appropriation is necessary for Command s All the
transferring funds under three
the same control head between ?
7964 Areas Sub Areas
No Government servant shall accept or
permit any member of his family on his behalf
to accept any gift except on occasions laid
down in Rule of
C.C.S. (Conduct) Rules, 1964?
7965 2 3 5 13
by CDA office will be pressed upon without
the knowledge of the
with whom the proposition
should be fully discussed Army H.Qrs Command or
Area
7966 CGDA DGADS

No leave of any kind can be granted
for a continuous period of except with
the sanction of President
a Government employee for a
continuous period exceeding years
7968 2 3 4 5
No lump sum allotment will be made below Chief PCDA/CD A
commands/Areas/Divisions Engineer
except with the sanction of ?
7969 GOC in C E in C
on loan from a Factory to other Military or
Non-Military Government DepartÂ-ments
except on the General Controller PC of A
authority of the ? Manager of Fys. Kolkata
7970 DGOF
No member of the establishment below the
rank of is to receive any strangers in the
rooms in which the Head of Gazetted
business of the office is carried on? Office Officer
7971 IDAS None

classified as â€˜Permanentâ€™ if it is Tour of discharge of
undertaken in pursuance of Inspection duties
?
7972 Both None
No objection should ever be issued by
Section nor should they enter into any
correspondence with Officers Commanding
and others
7973 Stores Misc. IA None

No official documents/papers or publications Addl. CDA/Jt.
may be taken out of PCDA/CDA office without CDA
the written
permission of the ? PCDA/CD A
7974 GO (AN) SAO/AO

No OP work should extend beyond
7975 working seasons? 5 4 3 2
ordered on Civil Agencies in areas Command Formation PCDA/CD A

where MES exist, without prior concurrence H.Qrs. H.Qrs.
from ?
7976 Div. H.Qrs.
No Operational work will be ordered unless it Army H.Qrs. Army Corps PCDA/CD A
has been approved by ? Command er Command
er
7977
No order involving abandonment of revenue Approval of Concurren ce
shall be issued by CFA without the next higher of Financial
? authority Adviser
7978 Both None

permanent employee who retires before
completion of years
qualifying service?
7979 5 10 20 33
No sale of any stores will be made to PCDA/CD A
private bodies by MES without the prior
sanction of ?
7980 E in C DGADS GOI
No sanction is necessary for lodging cash
deposit in a bank or deposits in a saving bank
account from out of salary or accumulated Depends on No
savings of a case to case Comment
Government servant.

No sum shall ordinarily be credited to
Government by debit to a ; Credit must
follow and not precede Service Suspense
actual realization? Head Head
7982 Both None

made from the Government Account except
by presentation of in support of
relevant claim for the
purpose?
7983 Bill Voucher Document Form

No. of children for whom CEA/HS is No such
7984 drawn at a time should not exceed ? One Two Three limit
Nodal officer designated under Sexual

Harassment of women at work place act is
supposed to forward the complaint received
to the Local
Committee within days?
7985 2 5 7 10
Which are
not required
to be struck
off, brought
on charge
Issued for
Received test
erroneous
purposes to
ly
HQrs
Nominal Vouchers are prepared in respect of

7986 stores? All
Non receipt of DMRO for which OMRO Audit
has been adjusted by Audit Section should be Section RBI, CAS
taken up by Accounts with? Nagpur
7987 Unit Bank
Non-Effective Account Files received in the Frequentl y
Section initially will be treated as by asked record
permanent records section Temporar y Moving
of PCDA (O) for one year? New Record
record Record
7988
Normal isues of stock are usually stopped at Maximum Minimum Danger Ordering
level and made only level level level level
under specific instructions?
7989
Normally after how many pages, a file should
be closed and a new volume
should be opened?
7990 500 250 100 150
Normally leave will commence On the date On the next On the A/N Any of the
an individual is struck off duty if date of the three
relieved in the forenoon? date
7991
the day On the A/N
preceding of the date
that of of rejoining
Normally Leave will terminate on on the date Any of the
if an individual rejoins in the afternoon? rejoining of rejoining three
7992
Normally, the number of supplier
firms in Limited Tender Enquiry should be
more than ?
7993 Two Three Five One
Not less than Members from amongst
employees preferably committed to the cause
of women or who have had experience in
social work or have legal knowledge should
be nominated as members of Internal
committee constituted under SH Act?
7994 2 3 4 Half
women in the Internal Committee consituted One fourth
under the provisions of SH
Act?
7995 One third Half Two third
Not more than compensatory leave is
allowed to be availed of at a
time by a Government Employee?
7996 4 days 3 days 2 days One day
NPS is applicable to central 01.01.200 01.04.200 02.01.200 02.04.200
7997 government employees appointed on 4 4 4 4
1st January
of the next
the month year of the date
following the joining individual
month of applies for
joining PRAN
NPS subscription recovery will commence the month
7998 from ? of joining
He is on
Temporar y
Duty and
drawing Daily
allowance
He is on
7999 NRA is not admissible to a PBOR when leave None Both a, b
Number of injections is limited to normally No such
within 10 days in the limit
consulting room of AMA?
8000 5 10 15
Numerical Account of all stores drawn in bulk Stock Materials Stock Stores in
for use on maintenance Register Register Purchase Hand
services is maintained in Register Ledger
8001
Fixed
O&M Inspection is conducted on Percentag
basis? e
8002 sampling Both None
O&M inspection of sections of Main
8003 office of PCDA/CDA is done once in a quarter a Half year a year two years
O&M Inspection Report is supposed to be

forwarded to the concerned section/sub
office within
completion of Inspection? One month three weeks two weeks
8004 One week

Primary unit
of
appropriat
Programm e ion
8005 Object Head corresponds to ? Function Scheme

Object Head is represented by
Object Heads are primarily meant for

8007 control over expenditure? Itemized Over all audit None
Occupation and vacation returns are prepared Unit All the

by ? authoritie s three
8008 BSO AAO BSO

Occupation/Vacation returns for all Station MES
officers quarters on the station pool are Command authoritie s
prepared by ? er
8009 AO GE None
Office Automation module
implemented in PAOs (ORs) across the
country is known as project ?
8010 Tulip Sugam Suvigya Dolphin
Office Automation module used in
8011 PCDA (O) is named as â€œProject Suvigya Sulekha Sugam Skylark
Precedent s an opinion
in cases and the
where there grounds on
are no which the
authoritati ve opinion is
rulings based
The facts of
the case
8012 Office Note should not contain ? None

Office of the DEOs and their outstation
representatives fall under which Category of
the unit for the
purpose of Cash Inspection by LAO?
8013 I II A B
travel by Class while on tour journey by First/A cabin
sea between A&N islands
and main land?
8014 Delue Second/B Bunk
8015 can travel by AC Bus while on tour? 5 6 8 9

8016 can travel by AC-I class in Train while 9 12 14 15

8017 can travel by AC-II class in Train while 5 6 8 9

can travel by Air in Business class while on
tour?
8018 9 11 14 15
travel by Deluxe class for travel by River
between A&N islands and main
land while on tour?
8019 6 8 9 10
can travel by Highest class for travel by River
while on tour?
8020 9 10 11 12
Officer responsible to arrange procurement of AGE of the
stores required for the recoupment of Sub Division
divisional stock in a GE office is concerned Store
Keeper
8021 BSO all

Officer under whose internal audit Accounts Controllin g Audit Audit
control, a public servant is serving is known as officer officer Controller Officer
?
8022
Officers assisting the Chief of Army at the Private Principal Public Personal
Army Head Quarters are known as Staff Staff Officers Staff Staff
? Officers Officers Officers
8023
Officers in the pay level have an
8024 option to office car facility or draw 10 11 12 14
disciplinary grounds to another unit or

suspended from duty and attached are
continued to be shown in the Strength Return Decided by
(Nominal Roll) against the CO of the Decided by
PCDA (O)
appropriate appointment. unit
8025 Correct Wrong

Officers of the rank of and above have Major Lt. General
the option of drawing TPTL or to General
use Government transport?
Officers on Course of Instructions of 10 weeks on Supernum on Skeleton on Extra
or more duration are shown separately as erary Strength Establish
officers in Strength ment
Strength Returns by units? on training
8027
Officers on TD/Permanent Posting/LTC can
draw advance for self or family members,
before of proposed
date of onward journey?

married accommodation cannot be provided
to them can ante date their seniority by
period spent in previous station subject
to fulfilment
of conditions?
8029 Full Half the 3 months 6 months
Officers sick in hospital or on sick leave are Depends on Decided by
continued to be shown in the Strength Return case to case CO of the
in the proper unit
place with a suitable remark.
8030 Correct Wrong

years will not be entitled to married
accommodation until they attain that age and
will be required to No such
live in a mess? restriction
8031 28 25 21
Official Language Rules 1976 extend to Tamil
8032 whole of India except J&K Nadu Both None
Officiating Promotion may be granted in case

when an officer officiates in an appointment
in the higher rank for a
minimum period of ?
8033 180 days 90days 60 days 30 days

Offset clause is applicable where the
estimated cost of the acquisition
proposal is Rs. crore or more?
8034 300 500 1000 2000
'A' is prepared, based on which Officer,
Account is opened for the respective officer. Appointin g
Who will sign the form and who will Authority Officer, CO of CO of the Officer,
coutersign the the Unit Unit, PCDA PCDA (O)
same? (O)
8035
Diary and Contractorâ€™s order book are Contracto r PCDA/CD A
kept under safe custody by
?
8036 AO GE GE
Government servant under MACP Scheme, Classificati
which of the following on of post
remain unchanged?
8037 Pay level Pay None
under MACP scheme, which of the Designatio n Classificati on All the
following does not change in respect of the three
employee?
8038 Status
On his selection to IDAS, Mr. 'X' is TA/DA as
asked to report to NADFM, Pune initially i.e. admissbile
for the first time. What will be his TA/DA Only on
entitlement for journey for the first TA/DA as Permanen t
No TA/DA TicketFare
time from his native place to Pune? admissible Transfer
admissible is
on Tour
admissible
8039
On opening of a bid, it is noticed that there is
a variation in the rate quoted by the Vendor
in figures as that of amount expressed in
words. As per rule, Committee intimated him
that the rates as the amount shown in words
will prevail. But the vendor did not accept for Submit the
the change. What Reject case for Committe e
course of action will you suggest? his/her bid decision of will decide
CFA/IFA
Retenderi
8040 ng
On submission of Inquiry Report
of Honorarium is paid to retired
Government servant appointed as IO?
8041 100% 75% 50% 25%
On the domestic occasstions Group A No such
Government servant can accept gifts limit
upto value of ?
8042 7500 15000 25000
On the domestic occasstions Group B No such
upto value of ?
8043 7500 15000 25000
On the domestic occasstions Group C No such
upto value of ?
8044 7500 15000 25000
On the expenditure side there are
8045 Major Heads? 4 5 6 7
On the GeM portal, Direct Purchase

can be done up to the value of goods Rs.
without comparison?
8046 25000 30000 40000 50000
enables purchase for order values between 25,000 50,000/- 25,000
Rs. and Rs. by way of comparison and Rs. and and Rs.
between at least 25000 and 5,00,000 30,00,000 30,00,000
three different OEMs 2.5 lakhs /-
8047
On the grounds of urgency, one PCDA Action is Requires Requires
authorised a payment without pre audit not in order permissio n permissio n
which normally requires pre Action is in of CGDA of
audit? order DGADS
8048
Appropria
te
Engineerin g
On the grounds of urgent military necessity or Any CFA in Any CEA in Appropria Authority
urgent medical reasons, who can issue a Table A of Table B of
te CFA only only
written order to commence Engineer service? RMES RMES
8049
On the grounds of urgent military Any CFA in Any CEA in
necessity, can issue an order in order in Table A of Table B of
writing for commencement of RMES RMES All the
Engineering service? PCDA/CD A three
8050
As decided No pay is
by the admissible
Competen t during
Authority Joining
One AAO promoted as AO and transferred to Time
another station. During the Joining Time pay
is admissible for
grade?
8051 AAO AO
Only One,
but can be
2, if CFA/IFA
One agent can represent suppliers or Agree No such
quote on their behalf in a particular tender Maximum 2 provision in
enquiry as per DPM? DPM
8052 Only One

Deduct the Deduct the Add the
amount amount from amount to
from Creditors and Creditors
Debtors and Add the and deduct
Creditors amount to the amount
Debtors from
Add the Debtors
amount to
Debtors and
Creditors
One Bill Receivable endorsed to a creditor has

been dishonoured. What will tbe adjustment
8053 in final accounts?
Requires
permissio n
of
Competen t
One day joining time admissible for transfer Authority
Depends on
case to case
Account.
8054 Yes No
fire. The building was insured. Insurance
company admitted a claim partly. What is the
quntum of loss to be written off and Who will
be the CFA
i.e. under whose powers the Gross, Gross
Gross/Net loss falls?
8055 Gross, Net Net, Net Net, Gross

One Defence personnel drawn the entire Option to be Amount
amount of leave pay while proceeding on given to the shall be
leave pending retirement and died before NOK to pay treated as
expiry of leave. What action would you back written off
suggest?
To be
8056 recovered None
One Farm Bred animal, calved once Twice the Market value book value Purchase
has been lost. Recovery rate from the book value price
responsible person will be
8057
One journal entry will have
8058 entries to be posted in to ledger? 1 2 2 or more None

spell?

in the ordinary course of business, or cannot
pay his debts as they become due is defined
as under sale of Person in
goods act? Bad Debtor
Debt
8060 Insolvent Solvent

and there is delay anticipated in closing the
accounts of the work, further charges will not
be incurred on the said work without the
permission PCDA/CD A
of ?
8061 GE Both None
Online bidding/Reverse Auction is No such
necessary in GeM portal for transactions rule
exceeding Rs. ?
8062 2.5 lakhs 25 lakhs 30 lakhs
Opening of new DAD sub office under a
Gazetted Officer requires the prior
approval of
8063 MOD FADS CGDA GOI
To bring to
account the
amounts
credited to
Remittanc
To distribute e Heads
expenditu re
among
different
parties
Operation of Transfer Entry is necessary by To correct

AO GE in which of the an error in All the
8064 following cases? allocation three
Operational works should not be ordered on
which of the following Executing Agencies?
Formation Civil
Engineers Agencies
8065 MES None

Option quantity during extended DP is to be
limited to % of balance
quantity after original Delivery Period
8066 100 75 50 25
Order passed by CAT should be implemented No such
by Government Departments within if period
the period prescribe
is not mentioned in the order?

Orders of Government of India take effect First April of First
from the unless otherwise specified? the year January of
the year Day of
Receipt
8068 They bear

will be taken before an item is Group Officer Addl. PCDA/CD A
classified to the Suspense Head by sections of CDA/Jt. CDA
Main Office?
8069 SAO/AO
Ordinarily all amounts due to Government
which are found to be irrecoverable shall be
written off from the Debt Head of Accounts Expenditu Any of the
concerned
re three
to an expenditure head as ?
8070 Loss Bad debts
Ordinarily the minimum time to be allowed No such
for submission of bids should be from limit is
the date of publication prescribed
of the tender notice? One month Three weeks Two weeks
8071
Ordinary/packing material issued with articles Unauthori
supplied on payment, if subsequently zed and not
returned by the purchasers, to its source is be taken on
treated as charge
and taken on charge free of
cost by ASC Supply Depots?
Any of the
8072 Surplus Scrap three
Ordnance Depots and Store Depots are
supposed to send the Skeleton
lists to their Dependent LAOs every
Ordnance Factories have Minor
8074 heads of accounting? 8 10 12 14
Ordnance Factory Board has a

8075 chairman and Members? 7 12 39 44
Original CAs accepted by CE/CWE are PCDA/CD

8076 receibed by directly? AO GE A RAO/LAO None
Original Contract Agreement concluded by GE PCDA/CD A

is held with
office for future reference?
8077 AO GE GE RAO/LAO
Original Copies of MROs are received Internal
8078 in section? Audit Accounts Audit O&M
Audit
Section/S
ub Office Accounts
Original Copy of the MRO is adjusted by
Section
8079 Both None

Original LPC cum Data Sheet is sent to
PCDA (P) by PCDA (O) in advance of
retirement of Army Officers?
Regular Authorize d General Ordinary
works and works and works and works and
Original Works are further sub-divided in to Special Special Special Special
? works works works works
8081
Original works costing more than 2 lakhs but Major Low
less than 15 lakhs are classified as by capital Budgeted
MES? works Capital Revenue
Minor works Works
works
8082
Original works costing more than one lakh Low
and not exceeding 2 lakhs are classified as Budgeted
by MES? Capital Revenue Minor
Works works Works
8083 Repairs
Original works costing not more than Rs. 1 Major Low
lakh are classified as by Capital Budgeted
MES? works Capital Revenue Minor
works works works
8084
up to Rs. may be treated as Repairs at
the discretion of CWE/GE
(I)?
8085 5000 10000 20000 50000
up to Rs. /- may at the discretion of
CWE be treated as
Repairs?
8086 1 lakh 50000 20000 10000
Originating (-) Charge should be (+)
Originating (-) Receipt should be (+)

Originating (+) Charge should be (+)

Originating (+) Receipt should be (+)

OSL up to days from the date of falling

sick will regularized by
adjustment against future AL ?
8091 60 45 30 15
Otherthan the domestic occasstions No such
Group A Government servant can accept gifts limit
upto value of ?
8092 500 1000 1500
Otherthan the domestic occasstions No such
Group B Government servant can accept gifts limit
upto value of ?
8093 500 1000 1500
Otherthan the domestic occasstions Group C No such
8094 500 1000 1500
Outcome Budget Office Memorandum 26.01.201 27.01.201 28.01.201 29.01.201
8095 was issued on ? 6 6 6 6
Outfit Allowance is admissible to No such

PBORs posted abroad where service is for a condition
minimum period of ?
from salaries and Salaries and salaries and
salaries and post the post the post the
post the amount on amount on amount on
amount on assets liabilities assets
liabilities side side side
Outstanding salaries when given in side
adjustment, what action would you suggest
while preparing final accounts?
8097
Outstandng expenses will appear on
Over payments can be recovered at the None. No

discretion of the authorities, not exceeding recovery
of the subsistence made
allowance?
8099 1/3rd 0.5 2/3rd

Over Time Allowance in a month
should not exceed of monthly working
hours?
8100 1 0.5 1/3rd 1/4th
Overall qualities of officer including his/her Self Pen Picture
strength and weakness are Appraisal
reflected in of APAR
8101 Last Page First Page
Overall responsibility for Army's Training Director of Director of Director of
is vested in the at Army Head Quarters? Technical Army Military
Training Training Training All the
three
8102
Overstay of Casual Leave if exceeds the entire Set off Converted in
CL entitlement, it is while regularisation against CL to Annual
by the Competent of next Leave
Leave Any of the
Authority for PBORs? year without Pay three
8103
Packing Accounts for imported stores are Consignee Consignee Consignor PCDA/CD A
forwarded by Officer responsible unit LAO LAO
for landing stores are forwarded to
8104
Compilati Debit Schedule Punching
8105 Paid cheque is linked with on scroll III Medium
Paid Rs. 2000/- to Prabhakar. Which

8106 side of the cash book will be posted? Debit Credit Both None
Pairing means bringing together two different
documents which are supposed to be units
8107 None
Pamphlet of â€œDocumentation Procedure Military
for Publication of Part II Orders (Officers)â€•is Secretaryâ
issued by E in C €™s AGâ€™s QMGâ€™s
Integrated H.Qrs. of MOD (Army)? Branch Branch Branch Branch
8108
PAO (GREF) Pune is under the administrative PCDA (R &
control of D) New Delhi
PCDA (SC) PCDA (BR)
Pune New Delhi
8109 None
PAO (ORs) AAD, Gopalpur is CDA,
functioning under the administrative control Secundera
of which of the following Principal PCDA (SC) bad CDA, CDA,
Controllers/Controllers? Pune Chennai Patna
8110
PAO (ORs) Bareily is functioning under the PCDA (WC) CDA
administrative control of which of the Chandigar (Army)
following Principal PCDA (CC) CDA h Meerut
Controllers/Controllers? Lucknow Jabalpur
8111
Army
personnel
PAO (ORs) is not responsible to maintain the seconded to
Reservist
pay accounts of which of the following NCC
PBORs
personnel?
8112 JCOs/ORs None

PAO (ORs) Para is functioning under the
administrative control of which of the
following Principal CDA PCDA (CC) CDA PCDA
Controllers/Controllers? Jabalpur Lucknow Chennai Bengaluru
8113
PAO (ORs) President Body Guards is CDA PCDA (WC)
functioning under the administrative control (Army) Chandigar
of which of the following Meerut PCDA (NC) PCDA New h
PCsDA/CsDA Jammu Delhi
8114
PAO (ORs) Wellington is under the CDA CDA
administrative control of which of the CDA Secundera (Army) CDA
following controllers? Chennai bad Meerut Jabalpur
8115
PAO (ORs)14 GTC Subathu is functioning PCDA (WC) CDA
under the administrative control of ? Chandigar (Army)
PCDA (CC) h Meerut
Lucknow
8116 CDA Patna

PAO (ORs)AEC, Pachmarhi is functioning CDA
under the administrative CDA (Army) PCDA (SC)
control of ? Jabalpur Meerut Pune
8117 CDA Patna
Nearest Nearest
PCDA/CD A Regional
PAOs (ORs) are under the jurisdiction of PCDA/CD
A Army H.Qrs. All the
? three
8118
PAOs have been brought under the
administrative control of Regional CsDA in
year
8119 1993-94 1994-95 1995-96 1996-97
As soon as As soon as
the work is the
physically accounts of
complete the work
d On due date are As soon as
Part B of the completion report of a work will of completio closed the work is
be prepared n of work measured
8120
Part I of Central Government Accounts India India re
represents ?
8121
Part I of the syllabus of the work order Accounts PC of A
is maintained by in the Ordnance office Kolkata
Factory set up?
8122 GM Office DGOF
Part II of Central Government Accounts India India re
represents ?
8123
Public Fund Public Consolidat
Account Account of ed Fund of
Part II of Government Accounts represents of India India India
?
8124 None
Part II orders of Army Officers are
8125 received in section/wing /cell of EDP DO II Ledger Records
Part X orders, Part XI orders and Part
XII orders are published in respect of which of
the following by Army units?
8126 Personnel Animals Vehicles Trees
% accumulated wealth of Employeeâ€™s
contribution is admissible subject to the
terms and conditions under NPS for the
prescribed purposes?
8127 90 75 50 25
Paternity leave has to be availed One
8128 within from the date of delivery? 6 months 3 months 2 months month

Paternity leave is admissible for valid

adoption of a child below the age of
year (s)?
8130 3 1 2 4
Patients under observation in Military Subsisted Hospital Diet Special diet
Hospital are given ? on extras
8131 No diet
Pay accounts of Army Officers proceeding Embassy of PAO, Min.
abroad on courses of instructions are India of External
maintained by the concerned Affairs PCDA (O) PCDA New
? Pune Delhi
8132
Respectiv e Director of
dependen t Audit (P&T)
PAOs of PAO (ORs)
Pay Accounts of Army postal service Nearest PAO Nagpur
units Guards,
personnel are maintained by ? to them
Kamptee
8133
Pay accounts of Officers serving in Indian IRLAs are
Embassies abroad other than UK are transferre d
maintained by PCDA (O) as usual to
? for all Embassies
officers
8134 Nominally None

PCDA Naval Pay AAO
(Navy) Office (Navy) Vizag
Pay accounts of Sailors of Navy are NLAO Mumbai Mumbai
maintained by ? Vizag
8135
Pay Accounts Offices (ORs) in DAD are Regional Nearest IT & SDC, All the
functioning under ? PCsDA/Cs PCDA/CD A Secundera three
DA bad
8136
First As decided
working day by
of the Controllin
Pay and allowances are payable ordinarily on Last working following g Officer
the unless prescribed differently under day of the month
orders? month
30th of the
8137 month
Pay and allowances bills of contract Miscellan
employees employed in Defence units are eous section
audited and paid by which section Stores All the
of PCDA/CDA office? section Pay section three
8138
Pay and Allowances in respect of Central Last First working Decided by Decided by
Government Employees for the month of working day day of GOI PCDA/CD
March are payable on of April every year A
? March
8139
Pay and Allowances of C&AG are Voted out Charged not paid
8140 consolidated fund of India of on to the out of None
Pay and allowances of Government Programm e Object of Scheme/A

servants shall be classified in accounts as part classificati ctivity
of the ? on
8141 Function
Pay and Allowances of IEs are paid out of GE PCDA/CD A AO and
Cash Assignment after pre audit RAO/LAO
by ?
8142 AO Both
Pay and Allowances of Junior Commissioned PAOs (ORs) Army H.Qrs
Officers of Indian Army PCDA (O) PCDA New
paid by ? Pune Delhi
8143
Cash Public Fund
Assignme nt Account
Pay and allowances of MES civilians are paid Imprest Account All the
through ? Account three
8144
Area
Accounts
Pay and allowances of Navy personnel are Naval Pay PCDA Offices
paid by ? Office (Navy) (Navy)
8145 NLAOs
Pay fixation of Industrial Employees is carried PCDA Any of the
out by ? Main Office three
8146 AO GE RAO/LAO
appointed as Probationer/apprentice
in another service or cadre is governed by
Rule of FR?
8147 22 I (a) 22 I (b) 22 (B) 23
to create a
post in the
same cadre
on a rate of
pay equal to
his pay
when
Pay of a Government servant shall not be so to initiate increased
to appoint
increased as to exceed the pay sanctioned for disciplinar y
the person in
his post without the sanction of an authority proceedin
the post
competent gs
8148 None
Pay stages in the pay levels have been
8149 prescribed up to stages in 7th 25 30 40 50
Pay structure under 7th CPC is defined Pay Pay

8150 as ? Pay Bands Pay Scales Matrix Grades
prescribed, rises by periodical increment from Presumpti Personal Pay Special Pay Time Scale
a minimum to a ve Pay of pay
maximum
8151
Payment by MES to a Contractor of a bonus Next higher
outside the terms of his Contract requires the Engineer
sanction of Authority Next higher
? CFA PCDA/CD A
8152 GOI
In fructuous
expenditu
Payment made in satisfaction of court decree Court Legal Charged re
Expenditu
is known as? Expenditu re Expenditu
re re
8153
Payment made in satisfaction of the award of
CAT should be treated as
Expenditure?
8154 Voted Charged Revenue Capital
Permanen t Temporar y Depot
Labour Bill Labour Bill Contingen t
Payment made on account of Hired Labour is Return Civil Hire
reflected in Transport
8155
Payment made to a Government servant from
the revenue of the Government for special
work is known Extra Duty
as Honorariu m Allowance Special Pay
8156 Fee
AO (DAD)
Payment of all bills relating to salaries, TA/DA
and Miscellaneous claims of personnel of MOD PCDA (BR) CGDA PCDA (R&D)
(Civil) New Delhi office New Delhi
Ministry of Defence is done by
New Delhi
8157
Payment of bills for freight charges in PCDA Embarkati
respect of Imported Stores is made by the Navy on
? PCDA New Mumbai PCDA (AF) Command
Delhi Dehrudun ant
8158
Payment of cash rewards in excess of Rs.
5000/- have to be submitted to
for orders?
8159 MOD MOD (Fin) GOI DGADS
Payments made in exceptional circumstances Emergenc y Provisiona l
in the absence of Sanction of Competent Payments payments
Financial Advance Special
Authority are known as Payments payments
8160
Officer by
Payments of refunds of cash receipts and
whom it is Next higher
recoveries cannot be made without the
approval of ? received/r officer
ecovered

Government subject to recovery, with or Misc.
without interest, are treated as Payments
?
8162 Loans Advances Deposits
Payments to S&S Imprest holders is Stores Stores
8163 done by section of Regional Contract Audit M ORs
CP ISA LP All the

vouchers Vouchers Vouchers three
8164 PBD vouchers are also known as ?

furnished by the Supplier in the prescribed
format within days
from the date of contract?
8165 30 60 90 180
PBG should remain valid for a period of
days beyond the date of completion of
contractual obligations,
including warranty
8166 60 90 120 180

dismissed from service if he does not
surrender or is not apprehended within
years from the date of his
absence?

PCDA (N) Mumbai provides to the Cash Warrants for All the
commanding officers of ships Assignme money three
requiring money? nt
8168 Imprest
PCDA/CDA need to exercise audit in
8169 respect of which of the following Capital Revenue Both None
Officers allotted funds, Monthly statements

showing the serial number of claims admitted
in audit through a monthly report except in Ordnance Medical All the
the case of units Depots three
?
8170 MES
PCsDA/CDA should submit to CGDA by
each year, a leave programme of
himself/herself for the next calendar 15th 30th 15th 31st
year for approval? November November December December
8171
PCsDA/CsDA bring to the notice of the Abnormall y unusually
allottees cases in which the trend of high low
expenditure is ?
8172 a or b None
PCsDA/CsDA have to return the draft para One month Three
within of receipt as far as months
possible to DGADS/C&AG?
8174 Pension budget is prepared in 5 4 3 2
Pension cell is a sub section of in Administr Technical Ledger wing Accounts
PCDA (O) Pune ation Section Section
Section
8175
50% of the
average
emolume a or b a or b
nts 50% of the
whichever whichever
last pay
is less is more
drawn
beneficial beneficial
Pension is payable @ to retiring
8176 government employee?
Pension/Leave salary sub section of PCDA (O) DAD staff on
is responsible for recovery of pension/leave Deputatio
salary contribution in Army n
case of ? Officers
8177 Both None

any of the
dispensari
es whether
they were
residing in
that city or
Dispensari Dispensari not
Dispensari es
es located es located
located in
in their last in their
their Home
station of Place of
Town
service Residence
Pensioners can get their names registered

8178 with CGHS dispensaries?
Pensions due to pensioners of Defence Authorize d
Services Civilians paid from DSE and the staff Public
of DAD is disbursed Treasury Sector All the
by? officer Banks three
8179 DPDOs
Pensions to pensioners of Defence Services Authorise d
Civilians paid from DSE and the staff of Public
Defence Accounts Treasury Sector All the
Department are disbursed by ? Officer Banks three
8180 DPDOs
Additional
Special
Casual Regular Any of the
limit of special casual leave will be treated as Leave Leave
Leave three
?
8181
Period of allowed as qualifying for Ante-date
pension in the AMC and of
ADC shall not qualify for Gratuity? commissio
n Secondme nt
8182 Both None

Period of short term agreement six
8183 should not exceed ? 3 months months 9 months one year
Periodical Services Measurement Books are Respectiv PCDA/CD A

maintained by ? e user units
8184 AO GE GE
Periodicity of Condemnation boards in Half
8185 consuming units is done Monthly Quarterly Yearly Yearly
issued if the government servant pays the

lumpsum equal to years subscription at
the time of
retirement?
8186 2 5 10 15
Subordinate Accounts Service Examination Defence PCDA/CD A
will be granted by the Secretary
?
8187 CGDA FADS
Fundamen
tal Rules in
Personal of DAD in matters of Pay and Civil Service all matters
Both A & B
Allowances are governed by Rules
8188 None
Personal Pay equal to one increment for a period till
granted for passing the Hindi/Hindi next
Typewriting/Hindi 24 18 12 promotio
Stenography examination of HTS? months months months n
8189
at their choice stations, will be repatriated to
those stations (if so desired by them) to the
extent
administratively feasible.
8190 58 56 54 55
Petition can not be filed by the employees in Pay &
CAT in respect of which Allowance
of the following? s
8191 Leave Posting None
Phase I of the e-ticketing system has 30.12.200 01.04.200 01.10.200 01.12.200
8192 been launched on ? 9 9 9 9
Physical stock verification of securities

is done once in every by officer of
stores section?
Physical stock verification of securities of
contractors is done by Store section
in the month of every year?
8194 April March December January
Physical verification of actual area of land Six months three
held by a unit is done by Board of months
Officers once in
8195 a year a month
Physical verification of trees is carried
8196 out once in by Army units? year Half year Two years five years
are entitled to double the rate of TPTA

subject to a minimum of Rs. +
DA per month
8197 1800 2250 2500 3600
Advance of Advance of
Pay is not pay can be
admissible drawn at the
in Mutual new station
Transfer when
cases transferre
d
Pick out the correct statement out of the

the following: - 1. Calling for tenders is not
necessary while purchasing the articles
produced by Jail or Forest departments at
same rate as Market price.2. Contract can be
entered into with a Minor.3. Sanction of next
higher CFA is required to enhance contract
rates. 4. Comparative All the four
Statement of Tenders is prepared by correct
1, 2 are 3, 4 are 1,3 are

8199 correct correct correct
Pick out the odd item from the following Standard Divisional Special T & Schedule B
Schedule Stock P stores
of Rates
8200
Made good
by
subseque nt
Pick out the wrong answer. Over issue of written off by underdra All the
diets in MH should be CFA wal three
8201 paid for

Imprest
Account of
a month is
required to
be
dispatche d
by the
Imprest
holder on
the first
working day Even if, there
of the next is no
month transactio n,
Imprest
Holder has to
send his
account
Pick out the wrong statement from the

Pick the odd item out from the Class I Class II Class V Class IX
8203 following with reference to PAOsâ€™ voucher voucher voucher voucher
Pick the odd man out from the following? CDA CDA
CDA (PD) (Army) (Funds)
Meerut Meerut Meerut
8204 None
Pick the odd officer among the following with AO
reference to duties & Embarkati
functions on H.Qrs
8205 AO GE AO DGNP LAO

Pick the odd one out among the following as
far as Pension Budget of
Defence is concerned?
8206 DAD BRO MES None
Pick the Odd one out among the HDFC
8207 following? Axis bank Yes Bank Bank ICICI Bank
Pick the odd one out from the following Presenting Defence Inquiry
Officer Assistant Officer
8208 Censure
Jt. CDA (AF)
Nagpur
Pick the odd one out from the following? PCDA (AF) CDA (AF) AFCAO
Dehrudun Delhi New Delhi
8209
Pick the odd one out in respect of PAOs in EME
DAD? Secundera GREF AMC
bad Pune Lucknow
8210 BEG Pune
Pick the odd one out of the following PCDA/CD Area
with reference to Audit carried out by DAD? A Main Accounts
Office Office
8211 LAO/RAO None
Earned Half Pay Maternity Casual
8212 Pick the odd one out of the following? Leave Leave leave Leave
Punching Schedule III Constructi

Medium on Accounts
8213 Pick the odd one out of the following? Cash Book
Pick the odd one out with reference to Indirect Indirect Indirect
elementwise classification of Material Expenses Labour
overheads?
8214 None
Pick the odd one out with reference to
8215 GST Rates? 2% 12% 18% 28%
Pick the odd one out with reference to Premium Group Differenti Payment by
incentive schemes for labour? Bonus Bonus Plans al piece rate Result
cheme
8216
Major Local audit- Sanction
Audit â€“ Central audit â€“
Minor Audit Audit Expenditu Pre audit -
re Audit Post audit

Grading appraisal

Audit â€“ Central Audit audit â€“
Minor Audit Expenditu Pre audit -
re Audit Post audit

Audit â€“ Central audit â€“
Minor Audit Audit Expenditu Pre audit -
re Audit Post audit

Bills Bills Payable
Receivabl
e
8221 Pick the odd one out? Debtors Assets
8222 Pick the odd one out? Rent Fees Wages Cash
8223 Pick the odd one out? Machinery Furniture Buildings Goodwill
Furniture
8224 Pick the odd one out? Ram A/c Salim A/c A/c None
Personal Nominal
8225 Pick the odd one out? A/c Real A/c A/c None
Closing Bills Sundry Bills Payable

stock receivable Debtors

Overhead
8227 Pick the odd one out? Material Labour Expenses s
Pick up the odd item out of the Baby Schedule

8228 following USR Indent of credit None
Placed an indent with XYZ co. ltd for

8229 goods. Which account will be debited? XYZ Purchases Sales None
POSIN DOII is published by which of the Unit where Unit from

following agencies in respect of PBOR when individual which
transferred from one unit to another? reported posted out
Record Depot
Office Battalion
8230
Post audit of ECHS polyclinics Accounts is ECHS cell of
done by ? Main
Office
8231 LAO Both None
Post Audit section is found in which of All the
the following Controllers/Principal Controllers PCDA (P) PCDA (SC) CDA three
office? Allahabad Pune Chennai
8232
Post-audit of muster rolls and pre- audit of AAO PCDA Naval Pay
miscellaneous claims of Industrial personnel (Navy) Vizag (Navy) Office,
of naval Mumbai Mumbai NLAO
establishment at Vizag is done by? vizag
8233
Power (expenses) when given in trial balance, Profit and Trading Balance Any of the
8234
Officers of the rank of Addl CDA/Jt. CDA PCDA/CD A Jt. CGDA (AN) Addl. CGDA
including Probationary officers, is
vested in ?
8235 CGDA
Powers of AGE (I) to place supply
8236 order for local purchase of stores is up 1.5 lakhs 75000/- 50000/- 80000/-
Powers of Area Commander (with & without
IFA concurrence) to accord admin approval in
respect of special
works are up to & lakhs?
8237 75 & 20 30 & 7 15 & 3.75 8 & 0.75

Punching Medium on account of rectification
of errors is up to Rs.
?
8238 25 lakhs 50 lakhs 1 crore 5 crore
payments cannot be delegated by PCDA/CDA Addl. Group All the
to which of the following CDA/Jt. officers three
officers? CDA (IDAS)
8239 SAO/AO
Central Independ
Controllin g ent Area
Powers of re-appropriation are exercised by Authoritie Command Headquart All the
which of the following? s Headquart ers three
ers
8240
Powers of re-appropriation between different Command Armed Ministry of Governme
minor heads under a major H.Qrs Forces Defence nt of India
head are exercised by the ? H.Qrs.
8241
Pr. Controllers/Controllers should not address
direct except on routine
matters?
8242 CGA C&AG None Both
Preferably, performance security is payable
by the supplier at the rate of
% of the contract value
8243 2 5 10 20
Prefix 77 is used for transactions? Previous Charged Pre
years Expenditu partition
re
8244 DIDS
Previous Contingen Charged
years cy fund of expenditu
Prefix 99 is used for which of the following transactio India re
payments? ns
8245 DIDS
JCOs, ORs personnel
for whom whose leave
additional starts/end s
leave is on crossing
granted for specified
this purpose borders
Prefixing and suffixing of holidays to leave for
Army personnel is allowed except in case of
?
8246 None Both

Prepaid expenses will appear on
Represent
ative
Prepaid expenses, outstanding expenses etc. Personal Personal
Nominal A/cs A/cs
are known as ? A/cs
8248 Real A/cs

from Insurance Insurance Insurance
Insurance and post the and post and post
and post amount on the amount the amount
the amount assets on liabilities on asssetss
Prepaid insurance when given in adjustment, on liabilities side side side
what action would you suggest while side
preparing final
accounts?
8249
Preparation of Approximate Estimate
8250 is not required for works costing up to 10000 20000 25000 50000
works may be dispensed with in the

case of works estimated to cost less than Rs.
?
8251 10000 20000 50000 100000
Loss not
due to
theft, fraud Losses
Preparation of Loss statements and sanction or gross caused by
by CFA are not necessary in which of the neglect Enemy
following cases?
action
8252 Both None

Preparation of pension papers is
8253 initiated in advance by the 3 months 6 months 1 year 2 years
Preparation of schedule of works may
be dispensed with in the case of works
estimated to cost less than Rs.
8254 10000 20000 25000 50000
Prescription issued by AMA/Specialist for One month three
tests is valid for unless other months
wise specified?
Shall not a
member of
either House
of Parliamen
t, Legislatur
be eligible e Shall not
for re- hold any
election to other office
that office of profit
All the
8256 Presdent of India shall ? three
originating DIDS till the finality of the Audit Accounts
case is the primary responsibility of the Section Section CDA
? Meerut
8257 Both a, b
members of
the State
Legislative
Assemblie s
members of
President of India is elected by members of both
electoral college consisting of ? Houses of
Parliamen t
8258 Both None

President of India takes oath in the presence Chief Vice Prime Lok Sabha
of ? Justie of President Minister Speaker
India
8259
Price Variation Clause can be provided 18 12
only in long-term contracts, where the months months
delivery period extends beyond ?
8260 2 years 6 months
Price Variation Clause can not be Medium- Short- Both B
8261 provided in contracts? long-term term term and C
Pricing of loss statements in respect of ASC PCDA/CD A ASC

stores lost in a unit is done by Records
Office
8262 LAO Executive
Remount
and
Pricing of loss statements in respect of Veterinary
Medical and veterinary stores lost in a unit is stores
done by depot
8263 Executive LAO/CDA Both a, b

Primary distribution of overheads involves Apportion
of different items of ment
Prime Cost + Factory Overheads + Prime Cost Cost of Works Cost Cost of
Administrative Overheads is known as Productio n Sales
in Cost Sheet?
8265
Prime Cost + Factory Ovrheads is known as Prime Cost Cost of Works Cost Cost of
in Cost Sheet? Productio n Sales
8266
Vice Lok Sabha All the
Prime Minister shall be appointed by President Speaker three
?
8267 President
a case where
full
particulars
are not given
Principal Controllers/Controllers will not give
Hypotheti
any audit decision on a
cal case
?
8268 Both None

Prior approval of is necessary for Army Head
disposing off unserviceable containers of POL Quarters
locally where large surplus Governme nt
stock exists in POL Depot? PCDA/CD A
of India
8269 GOC in C
departme
ntal enquiry
ordered by
authoritie s
sub
ordinate to
before an the
Prior sanction of the Government is not authority Governme
required to given evidence by a Government appointed nt
employee in which of the following Enquiry by the
cases? Governme
nt
Judicial All the

8270 Enquiry three
In case Works
standard involving
Prior scrutiny of CA by CDA office is forms are Special works
compulsory in which of the following cases? not used
8271 Both none

Pro rata rates or proportional rates are Stock Book Market Schedule
treated as by MES and will Rates Rates Rates
be rounded off to the nearest paisa?
8272 Star Rates
taken, raw materials used therein or the
intermediate or finished products, bye
products, wastes or effluents thereof would
Cause material impairment to the health of
the persons engaged in or connected
therewith is defined as
Process as per Factories Act? Dangerou s Abandone d
8273 Hazardous Risky

Processing for closing of accounts for the
month will be started by DDP centre of PAO _
days before the date
of uploading the entitlement?
8274 three two four five

Procurement of medical equipment Only
8275 under heads is governed by Revenue Capital Both a & b specified
Military Farm
latest
audited
actual
Current
Produce from soldiersâ€™ gardens when productio
obtained by ASC, which of the following rates local n rate Highest of Lowest of
contract two two
will be paid for such produce?
rate
8276
Production Account of ASC Bakery is Half Yearly
prepared and submitted to PCDA/CDA on
basis?
be waived for absence on sickness while
granting EL for not exceeding
days
Economic
Ordering
Profit divided by P/V Ratio is called Quantity Margin of BEP
Break Even
? Safety (Sales)
8279
Profit is calculated as a % of
8280 Price if otherwise not mentioned? Cost Price Sales Price a or b None
Proforma dropping is done by the CGDA office Defence

EDP for certain transactions by operating Proforma
? Dummy Account
Journal Entry
DIDS
8281 None
Project Expenditure Card is one of the Head
auditable documents prescribed for Quarters
? formation DRDO Cantonme
s units nt Boards
8282 NCC units

Project Vishwak deals with work done All the
8283 by ? AAO BSO AO GE RAO/LAO three
consideration or part of the consideration for

each other are called
promises as per Indian Cntract
Act?
8284 Mutual Reciprocal Agreed Exclusive

Promises which form the consideration or Reciprocal Reciprocal
part of the consideration for each other are Arrangem Adjustme
called ents Reciprocal nts Reciprocal
? Promises Offers
8285
Promotion In-situ shall be resorted to for a
maximum period of , within which the
officer promoted will be 24 12
posted to a suitable appointment? months months

Promotions/up-gradations granted to those differently
grades, which carry the same grade pay in VI by different
CPC will be dealt case depts
under MACPS? by case
8287 Counted Ignored

Approxim Costed
ate Schedule of
Proposals for minor works in MES will be Indication Estimates works
Rough cost cost
supported by ?
8288
issued will be valid for from the Valid for
date of issue unless cancelled earlier by the only one
CFA? time
8289 2 years One Year 6 months
remaining unclaimed for will be six months
transferred to unclaimed provident 12
funds head? months
8290 2 years 3 years
Balances
noticed in
Provisional CML of the Field Imprest the surprise audit report
sanctioned for first time, is reviewed based on checks
of PAO
the ?
8291 Both None

Provisional payments should not be released Sanction of
by PCDA/CDA when there is lack of appropriat
e CFA document
ation
8292 Funds authority
Provisions of Defence Audit Code related to Contracts Contracts

Contracts are not applicable to which of the concluded concluded by
following Contracts? by Army MES
8293 Both None

Provisions of RMES are not applicable to Authorize d Special Operation Deposit
which of the following works? works Works al Works works
8294
Prurchase Committee has to be constituted
for Market survey when 25001 to 25000 to 25001 to 25000 to
the value of stores is 2.5 lakhs 2.5 lakhs 3 lakhs 3 lakhs
8295
Public Account of India covers the Sectors A, B Sectors A, B Sectors A to Sectors I to
following sectors of Government Accounts? and C F M
8296
Public Accounts Committee of
8297 Parliament consists of MPs 22 25 27 15
Public Fund Account can be opened by Army Any SBI or its

officer i/c in which of the Nationaliz subsidary
following banks? ed
8298 a or b None
No. of
personnel
dependen t
on Account No. of units
in station
Public Fund Accounts of Air Force are

8299 generally maintained on basis? Unit Station
Public fund cash book maintained by army PCDA Quarterly All the
unit is inspected by ? Main Office audit three
boards
8300 LAO/RAO
Punching Media data is sent to H.Qrs. Fortnightl
8301 Office by the EDP centres on basis Monthly y Weekly Daily
Punching media or amendment to PM is Up to 25th Till last day Till 3rd of
accepted for inclusion in that of the of the month the
monthâ€™s account ? month following
month
8302 None
compilation in DAD. In the Civil Accounts Compilati on Compilati
Manual one will find such document with a Medium on voucher
different Journal Compilati
nommenlature i.e. ? Entry on sheet
8303
Punching Medium prepared by AO GE Constructi Financial
falls under which of the following Accounts? on Accounts Accounts
8304 Both None

Purchase and installation of static Ordinary Special Maintena
plant, machinery & equipment is treated as Repairs Repairs nce
work by MES?
8305 Original
Purchase Committee is constituted for
procurement when the financial value of 25001-2.5 1-2.5
goods purchased is Rs. ? Lakhs Lakhs
8306 Both None
general from Annual Training Grant when the
unit has grant also at
their disposal?
8307 I&M ACG Library SAG
Purchase of goods and services up to the
value of Rs. only on each occasion may
be made without inviting quotations or bids
on the basis
of a certificate to be recorded by CFA?
8308 10000 15000 25000 50000
Purchase of goods up to value on each
occasion may be made without inviting
quotations or bids on the basis of a certificate
to be recorded by the
CFA in terms of GFR?
8309 Rs. 15000 Rs. 20000 Rs. 25000 Rs. 30000
Purchase of Motor car should be One month Two months
made within of the date on which the
advance is drawn by Army Officer?
8310 45 days One year
Purchase up to Rs. can be
8311 resorted to with out quotation? 5000 25000 15000 10000
Colonel and
above
Qualification Grant is not admissible to level
officers?
8312 AMC/ADC Both None

Qualification pay claims and Technical Recurring Non Unit Miscellan
Allowances claims fall the under the nature recurring allowance eous
category of claims? nature s claims claims
8313
Qualifying service of a DAD employee is 5 years
verified and certified on which of the before
following occasions? 25 years of retiremen whichever
service t is less
8314 Both
Quality of Goods means as per sale of State of Condition of
goods act? Goods Goods
8315 None Both

Quarterly E-TDS returns are filed by Administr
section of PCDA (O) for compilation ation
of Tax Deducted at Source in respect of Army LW Co-ord Records Accounts Section
Officers? (AT) Section Section
8316
Quarters will be reserved for who among the Brigade All the
following officers? Command three
er
8317 GOC in C GOC Area
Questions on interpretation of GOI orders Their next Nearest
involving financial matter in the first instance higher Test Audit
shall be referred by local authoritie authoritie
authorities to ? s PCDA/CD A s
8318 MOD
Questions raised by unit commanders with
regard to the correctness of the debit
balances should be finally settled
within by PAOs?
8319 6 weeks 4 weeks 2 weeks one week

Railway Warrants and Concessions vouchers Book
are also directly booked by the PCDA (Travel) adjustmen t
on e-ticketing portal
on basis?
8320 Cash Both None

inter Final
formation Rounds of
competiti all
ons tourname
organised by nts/comp
Service to etitions
select teams organised
for participati by Service
on in inter- Sports
service Control
inter-unit competiti Board
competiti ons for teams
ons selected at
organised A and B
by
formation s
to select
formation
teams
Railway warrants can be used by members

and Officer-in-Charge of teams participating
in Inter Service Sports tournaments for which All the
8321 of the following rounds only? three
RAO gets inputs in the form of PCDA/CD
8322 documents/vouchers from for A AO GE Both None
Local Audit
of Store
RAO is personally responsible for Accounts Cash
? Inspection
8323 Both None

RAO need not verify which of the following Constructi on
documents in general? Accounts
8324 IE Pay Bills MER None

Cash Public Fund
Assignme nt Account
RAO/LAO is responsible to carry out audit of Cash Cash Book Both (b) &
Imprest Cash
which of the following Cash Books during his book Book (c)
visit to GE office?
8325
DA is not is
Is different
from Is same as for paid to determine d
civilians Army by MOD
civilians
officers separately
8326 Rate of Dearness Allowance for Army Officers

Rates in respect of Articles purchased locally PCDA/CD A
and those supplied by bakeries MOD
are published by ? (Fin.)
8327 CGDA LAO
of accepting officer are either abnormally high Fabricated False Rates Freak Rates
or abnormally low are Rates
known as ?
8328 Foul Rates
Rates of Free issues of ASC supply purchased PCDA/CD A Station
locally are published by Command
? er
8329 GOC in C CGDA
and cannot be determinate Freak Rates Special Rates Schedule
proportionately from the contract rates are Rates
known as ?
8330 Star Rates
Rates which cannot be assessed from Pro-Rata Market All the
SSR, but deduced from other rates in SSR are Rates Rates three
known as
8331 Star Rates
Rates which cannot be assessed from SSR, Pro-Rata Market All the
deduced from Contract rates on Rates Rates three
pro rata basis are known as
8332 Star Rates
Ration Allowance (cash in lieu of free rations) Special Casual leave
is not payable to Army officers under which of casual leave in same
the following Furlough station Sick leave
circumstances? leave on full pay
8333
Ration Allowance in cash is admissible during Study Leave Special All the
which of the following periods in Casual three
in respect of Army Officers? India Leave
8334 Furlough
Regional LAO Executive
Controller s Supply Authoritie s
Ration Money claims of Army Officers are Depot
passed by
8335 PCDA (O)

Ration Returns are prepared and
8336 closed on basis ? Half yearly Monthly Weekly Daily
8337 Ration Returns are prepared by units Daily Weekly Monthly Quarterly
PCDA (BR) CDA (IDS) PCDA (AF) PCDA New

RCPO cell will be found in which office?
New Delhi New Delhi Dehradun Delhi
8338
expected expected
8339 RDD is created for Debtors? Net Debtors

One
primary unit
of
Central Any State appropriat
Re appropriation means the transfer of funds Govt. to any Govt. to ion to
from? State Central another
Govt. Govt such unit
8340 All
Re appropriation of building involving Command CE PCDA/CD A Governme
increase in scale or introducing a new practice nt of India
8341 GE
Re appropriation of buildings involving Chief Governme
increase in scales requires sanction of Engineer nt of India
?
Re appropriation of funds is Expenditu All the
8343 permissible between heads? re Receipts RDR three
Re-appropriation between different PCDA/CD All the

8344 Minor heads can be made by ? MOD GOI A three
Re-appropriation of funds in cases in which Chief of

more than one Principal -Staff Officer is service
concerned will be made by concerned
?
8345 MOD MOD (Fin) GOI

Transfer of Transfer of
funds from funds from
one office one budget
to another head to Cut in
another allotment of
funds
8346 Reappropriation of funds means ? None

Rearrange the following in chronological
order. 1. Supply order 2.
Quotation 3. Receipt Voucher 4. Bill
8347 2314 1234 2134 2143
CDA in
whose area
Receipts and expenditure pertaining to Air the work is
Force executed by Public Works Department, PCDA (AF) carried CDA (AF) Jt. CDA (AF)
will be passed on by the concerned Civil AG to Dehradun out New Delhi Nagpur
?
8348
Receipts and Expenditure pertaining to DAD
have been transferred from Defence Service
Estimates to Civil 01.04.197 01.04.197 01.10.197 01.10.199
Estimates w.e.f. ? 1 6 6 3
8349
Receipts and Payments which cannot, in the
absence of full particulars, be allocated to any
head of account will Any of the
be compiled to the Head ? three
8350 Deposits Suspense Advances

Receipts and payments which cannot, in the
absence of further information or orders, be
allocated to any head of account, and where
the heads to which the transactions are likely
to be adjusted are not known, will be taken
to the Head ? Any of the
three
8351 Advances Deposits Suspense

Receipts are audited from to Ledger to Voucher to
Voucher Ledger
8352 Both ways None
Received Rs. 2000 in cash and Rs. 3000 by Cash debit Cash credit Cash credit Cash debit
cheque from Shyam. What will be entry in side and side and side and side and
cash book with cash, Discount and Bank bank credit Bank debit bank credit bank debit
column? side side side side
8353
Recoveries effected after the close of the deduction of
accounts of the year in which the expenditure expenditu
was incurred, should be re Any one of
compiled as ? a/b

Reduction of decided by decided by
expenditu PCDA/CD Station
Recoveries made from Cantonment Boards in re A Command
respect of bulk supplies by er
MES shall be classified as ?
8355 Receipts
Recoveries of expenditure for services Reduction of Refund of
rendered to non-Government parties shall in Expenditu bonafide
all cases be classified as re receipt
of the Government?
8356 Receipts None

Recoveries of over-payments shall be credited Reduction in
as irrespective of the year in which Expenditu
such recoveries are Revenue re Capital
effected? Receipts Receipts
8357 None
Recovery of advances paid by audit sections is Register of
watched through the medium of ? Advances
Demand Debt Head All the
Register Register three
8358
of best
Acceptabl e
indigenou s
substitute
Recovery of barrack damages in r/o imported
article where procurement cost cannot be Fixed by GE Fixed by AO Fixed by
GE PCDA/RA O
ascertained is done at a rate
8359
Recovery of contribution towards ECHS will PCDA (P) Bank/DPD O PCDA Any of the
be done by from Allahabad etc. (O)/PAO three
Gratuity? Ors
8360
before of retirement on superannuation of a Two
Government 12 months
Employee? months
Recovery of Rent & allied charges in respect
of MES civilians and Ind.
Employees is reflected in AAC report AOGE/ AAO
under whose responsibility? BSO
8362 MES DAD LAO/RAO

Partly DR,
Partly
Direct Promotio
Recruitment to IDAS is carried through Departme n
Recruitme Promotio n
? ntal Exam
nt (DR)
8363
sidings will be adjusted by after All the
the vouchers have been reviewed by CWE? three
8364 GE DAD DGADS

will be adjusted by DAD after the Railway All the
vouchers have been reviewed by Accounts three
concerned? Officer
8365 CWE AO GE
reduction of any one of Unforesee n
Receipts the two a,b Expenditu
Refunds of Revenue shall as a General rule, be Expenditu re
taken as ? re
8366
deposited
(Fixed) with
Nationalis
invested ed Banks
in securities
Regimental funds of units and formation HQ

8367 may be ? None Both
Regional Training Centre (Southern Region) is Secundera
located in which of the bad
following stations?
8368 Bengaluru Chennai Pune
Register of Measurement book is maintained Sub Division
in which of the following of
offices? GE
8369 AAO BSO GE AO GE
double the
normal rates
prescribed Rates of Rates
Reimbursement of Children Education Normal
Allowance for disabled children of Army rates actual approved
officers shall be payable at prescribed expenditu by GOC in
re C
8370
Rejections under electronic payments
are compiled to which of the following 00/020/8 00/020/9 93/020/9 00/020/9
suspense heads? 1 6 1 1
8371
for performing a special work of occasional in Honorariu Special Pay Special
character is known as m Increment
?
8372 Fee
Renewals, replacements, alterations and Maintena Beyond
improvements beyond the prescribed nce services Economic
monetary limits of ordinary Special Repairs
repairs are treated as by MES Special works
Repairs
8373
Credit Side of Liabilities of Assets of
P&L A/c Balance Balance
Rent Received in advance if given trial Debit side Sheet Sheet
balance, will be posted on ? of P&L A/c
8374
class
decided by
PCDA/CD
Rental ceilings for hiring of accommodation A and not
for separated families of service officers will one class two classes as per
be of their below below
class of entitlement?
8375 As per
E/M installations and other external utilities
costing up to Rs. in each case are
treated as ordinary repairs by
MES?
8376 5 lakhs 2 lakhs 1.5 lakhs 1 lakh

may be exercised more than once, provided
altogether these orders do not exceed %
of the original
order quantity
8377 25 50 75 100
Repeat Order Clause may be exercised,
provided it does not exceed
of the original order quantity?
8378 0.25 0.5 0.75 1
part or definite portion of a building or Special Petty Repairs Ordinary
other structure is defined as in MES Repairs Repairs
works?
8379 Renewal
Replacements and renewals costing up to Rs.
for each item are
treated as ordinary repairs by MES?
8380 150000 100000 200000 50000
to 50% of annual allotment for maintenance
of furniture on station basis subject to ceiling
of Rs. per annum to be allowed only in
respect of furniture declared as
condemned/BER by the appropriate authority
are treated as ordinary
repairs by MES
8381 5 lakhs 4 lakhs 2 lakhs 1 lakh

Replies to the objections raised by LW
Inspection Team of CGDAâ€™s Office, will be Coordinati on
monitored by which of the following sections Group
Admin Accounts Technical
of PCDA (O)? Section (Admin) Section Section
8382
8383 Report of C&AG serves Double Triple One None
Report of Complaints committee is treated as Sexual
Inquiry report in which of the following cases harassme nt
of Disciplinary Fraud or In sub of working All the
proceedings? embezzle woman
ordination three
ment
8384
Report of the Complaints Committee shall be
deemed to be under CCS Rules regarding
sexual harassment of
working women final report Inquiry Interim Preliminar y
Report Report Report
8385
Report on items of financial advice tendered
and accepted by the administrative
authorities should be submitted to the
C.G.D.A. by
PCDA/CDA on basis?

Report on the court cases, where DAD
(CGDA/PCDA/CDA) is respondent is submitted
by AN section of PCDA/CDA
to CGDA on basis?

Request for alteration in Date of Birth will be
considered by Head of the Department when
a specific request is made
within/before from entry into becoming
Government service by a permanen t
Government servant?

Request for alteration in DOB of non-
gazetted staff as originally recorded in the
Service Books can be made within
of entry in service?

Requisition placed by the provisioning Store Monthly
authority on the procurement agency to Requisitio n Maintena
procure an item is known as ? nce Figure
8390 Demand Indent

Reserve Bank may the Central Buy and Sell A but Not B
Government securities in the secondary
market?
8391 Buy Sell
Reserve Bank of Act is called as RBI Act, RBI Act, RBI Act, RBI Act,
8392 ? 1932 1933 1934 1935
expected expected
All the
three
Reserve for Bad Debts is created for

8393 Debtors?
Dy.
Chairman of
Resignation given by President of India Speaker of Council Chief
Prime
will be Communicated to by the Vice the House of of States Justice of
Minister
President of India? People India
8394
Accounts RAO/LAO
Sectin of of the MES
Responding action in respect of DIDS E Section of Main Office Concerne d unit
originated by another CDA, pertaining to MES Main Office AO GE concerned
unit is taken by ?
8395
Responding action on a DIDS is done Part A or Both A &
8396 of the Punching Medium Class 8 Part A Part B B B
CDA
(PD)/CDA
Responsibility for audit of pensions devolves PCDA (P) Chennai
on ? Allahabad
8397 DPDOs LAO

Internal Test Audit Executive
Audit Authoritie s Authoritie s
Responsibility for carrying out stock authoritie
verification rests primarily with the s
8398 DGQA
Responsibility for carrying out stock PCDA/CD
8399 verification rests solely with ? LAO Executive A DGADS
Responsibility for clearance of outstanding

Rent & Allied charges rests with DAD in the
case of which of the following occupants? Dues from Dues from Dues from
All the
Army DAD MES
three
Officers personnel civilians
8400
damages , short landed items of Imported Embarkati
Stores including losses/damages sustained to on
stores shipped commercially insured, will be Command
that of _ concerned? ant PCDA,
New Delhi

Responsibility for monitoring of the
expenditure against budget allocation for the
Defence Pension is also DPDOs CDA (PD) PCDA (P)
entrusted to ? and Banks meerut Allahabad
8402 AFHQ
Responsibility for National Defence Prime Defence Parliamen
8403 Rests with ? Minister Minister Cabinet t
Responsibility for placing and fulfillment of

Contracts for supplies to be made or services
to be rendered Audit All the
rests entirely with ? Authority three
8404 IFA Executive

Responsibility for sanitary conservation and Authority in Executive
drainage of land inside cantonments rests occupatio n managem
with ent of the
? land Either a or b
8405 MES
Responsibility of overcharge primarily rests Countersi Audit Officer All the
with gning three
officer
8406 Claimant
Responsibility to watch recovery of cost of
stores supplied to foreign governments
against their demands sponsored by the
Ministry of External PCDA/CD A
Affairs devolves on ?
8407 MOD CGDA LAO

Restoration of commuted pension is
8408 done after years? 15 18 20 25
Retaining fee is admissible to a All the

8409 Reservist Sepoy NCO JCO above
Retention period of Analysis of all India

compilation of Defence Services Receipts &
Exp. in EDP Centre of
Regional PCDA/CDA office is ?

Retired Group â€Ãâ€™ officer should not
accept any commercial employment before
from date of
retirement without prior sanction?
8411 5 years 3 years 2 years one year

Retirement is effective from the of the A/N of the F/N of the A/N of the F/N of the
month in which age of superannuation is last working last working first first
attained day day working working
day day
8412
Will be
decided at
the
discretion
of the
Forenoon of Afternoon of Competen t
the last day the last day Authority
of the of the
month month
Retirement is effective from the

in which age of
8413 superannuation is attained in general. None
account in the case of stores dispatched by
sea or civil air will be dispatched to the
ultimate consignee by the Landing Officer
within days from the date of dispatch of
the
consignment?
8414 7 10 15 21
Returned Store Sub Depot (RSSD) is not Ammuniti
responsible to receive, sort out and condition on and
which of the following General Technical Explosives
types of stores? Stores Stores
8415 Clothing
As decided
by Station
Command
Revenue accruing from the disposal of fruits Governme nt er
of trees on lands under occupation of units Account
and maintained by them is credited to
Regiment al
8416 DEO Fund
which by law or rule having the force of law Charged Public Public fund
come under control of Govt are revenues money
known as
8417 Local Fund
Review conduct by Review Section of PAO is Simultane Concurren t Percentag e
known as review? ous audit Review Review
8418 Pot audit

Review conducted by Review Group is known Percentag e Comprehe Sample Concurren t
as ? Review nsive Review Review
Review
8419
Schedulin g
Review Group in PAO is responsible for which Opening of Closing of of ACR Audit of
of the following duties? IRLAs IRLAs
payments IRLAs
8420
Review of Local Audit work done by Concurren
8421 IDAS officers is called Review? t Surprise Super Higher
Risk & Expense Purchase clause is Maintena All the

generally not applicable in case of nce three
Contracts?
8422 Works Foreign
viz. riots (other than employees of
contractor), war, invasion, act of foreign
enemies, hostilities, civil war, rebellion,
revolution, insurrection, military or usurped
power, damage from air crafts and natural
calamities etc. are known as in the case Accepted Standard Anticipate d Agreed
of Risks Risks Risks Risks
Contracts conclused by MES?
8423
15.06.200 21.06.200 12.10.200 01.01.200
8424 RTI Act came into force w.e.f. ? 5 5 5 6
Rules enumerated in FR I do not apply to All the

contracts concluded by which of three
the following authorities?
8425 MES DAD MOD
Rules for the use of MES Inspection Houses PCDA/CD A All the
are laid down by three
from time to time?
8426 CE E in C
Work order Work order Work done Amount
issued by issued by statement claimed by
GE GE signed by Contracto
Running Account Receipt (RAR) is paid by AO
GE based on ? GE r
8427
S&S Imprest Account is compiled
8428 through Class voucher Punching 2 4 5 9
S&S Imprest Account should reach the office

of PCDA/CDA by of the
following month to which it pertains?
8429 1st 2nd 10th 15th
submit his monthly account to PCDA/CDA by
of the following
month?
8430 7th 10th 15th 20th
Safe custody of documents like title deed, AG Ledger Wing Accounts Military
Mortgage deed and surety bond etc. of Army Branch, IHQ of PCDA (O) Section of Secretary
officers who are granted of MOD PCDA (O) Branch
HBA is the duty of ?
8431
High court Supreme Cabinet Finance
Salary of C&AG will equal to that of Judge Court Judge Secretary Secretary
?
8432
Sale of Engineering stores to individuals in
Government
Employment requires prior sanction of
8433 E in C CE PCDA GOI
Sale of Goods Act came into force 01.01.193 15.03.193 01.04.193 01.07.193
8434 w.e.f. ? 0 0 0 0
Samples issued from Supply Depots to

the Composite Food Lab are charged off on
voucher
8435 Expense Issue Receipt Nominal
Sanction accorded by the Ministry of Defence
in their capacity as local Government will not
be subjected to
audit by ?
8436 Test Audit DAD Both None

which has not been acted on for six months
lapses unless it is specifically renewed?
8437 a month a year two years

Sanction for hiring of private accommodation
by Army Officer is initially accorded by the
Station 12
Commander only for a period of ? months

Sanction is valid for from
8439 the date of issue? One year 2 years 3 years 5 years
Sanctions accorded by competent authority

to grants of land and alienation of land
revenue, other than those in which Book No. Free of
assignments of land Adjustme nt cost
revenue are treated as payment?
8440 Nominal Cash
Army/Nav
y/Air Force
Sanctions having financial bearing and not
Governme Instructio
covered by existing rules are issued in the
nt Letters ns
form of
8441 Both None

Sanctions to re-appropriation of PCDA/CD A
buildings will be communicated by CFAs to
8442 GE Both None
SCCIA is concurrently admissible along with Strategic
which of the following allowances? Forces
Allowance
8443 HAFA CMFAA CFAA

Schedule â€˜Bâ€™ stores are issued to the Measure Unstampe d Supply all the three
Contractors on the authority of ment Receipt Order
Book
8444
Schedule III will be recorded wise All the
8445 in a PCDA/CDA office Office Section Date three
Schedule of demands is the only estimate cost Original special

in cases other than works repairs
(prepared by MES)?
8446 Both None
Paid Unlinked Cheques Cheques
Cheques Cheques issued cancelled
8447 Schedule VII is prepared for ?

Scrolls from Banks are received in Monthly Fortnightl
8448 Accounts Section of PCDA/CDA office Weekly Basis y Daily
E section of
Main office
Scrutiny of CAs concluded by CE/CWE is of Any of the
conducted by ? PCDA three
8449 AO GE RAO/LAO
Second component of CDA (O) Account Single Two digits Three
Number is represented by Digit Number digits
? Number number
8450 Alphabets
Secondary distribution of overheads Apportion
involves of different items of ment
Reference to
the No. &
Secret/ Confidential letters should be date of letter
acknowledged citing which of the following
particulars?
8452 Subject Both None

Section 3 of Official Language act
8453 came in to force w.e.f. ? 26.1.1964 15.8.1964 26.1.1965 15.8.1965
Sector F represents which of the following in Suspense & Deposits and

Defence Service Accounts? Miscellan Advances
eous Loans and
Advances
8454 None
Sector in Defence Accounting System is One Two Four Seven
represented by ? Alphabet Numerical Numerical Numerical
8455
Security Deposit appropriated towards
liquidated damages, if required to be
refunded based on award in favour of Fresh Charged Refund of Decided in
Contractor will be classified as Expenditu each case
Expenditu re Receipts
Expenditure? re by PCDA
8456
Security Deposit submitted in the form of 5% below the face
Promissory Note should be accepted at Market value of the
Price Note Lowest of a, Highest of
b a, b
8457
Security Deposits Register is maintained in
parts by the Store
Contract Section of Regional CDA?
8458 5 4 3 2
linking by consignee LAO should be with Cost of the Their Easy All the
reference to of the stores attractive marketabi three
following? ness lity
8459
Self Accounting Units of Air Force are
8460 approved and notified by ? AFHQ PCDA (AF) CGDA GOI
Selling and Distribution overheads come Functions Behaviour Element

under which of the following wise wise wise
8461 Cost wise
Loss not due
to theft,
fraud or
Separate loss statement is not required to be gross
prepared in respect of which of the following? neglect
Transit Barrack All the

8462 Losses damages three
Separation allowance is not payable though
the Army officer is married but
not attained the age of ?
8463 18 21 23 25
Service Books of IDAS Officers of the
grade of and above are maintained by
CGDA office?
8464 JTS STS JAG SAG
Sick Leave on
full pay and
allowance s
Service officers are entitled to get cash
allowance in lieu of Rations under which of
the following contingencies?
Annual
Service records of all group 'A' and Central
'B' Record
civilian officers of MES shall be Garrison Command er Chief Office
maintained by the ? Works (Officers)
Engineer Engineer
Engineer Delhi
8466
to take up
another
appointm
ent with
proper
Service rendered by an Army Officer prior to permissio
n withdraw n
his resignation is not counted as Qualifyiing
in public
service for Pension.
interest
Which of the following is exception?
8467 Both None

Services Capital Acquisition Plan
8468 (SCAP) covers a period of 5 10 15 20
a or b as
decided in
each case a or b as
Services' rendered by Army to the Air Force by
and the Navy and vice versa are treated as decided in
Executive each case
?
by PCDA
8469 Free Paid

the State Government of Jammu and Kashmir ID cash or Proforma All the
and Centre is done through schedules Demand Account three
? Drafts
8470
In cash
(cheque) or
by demand through
Settlement of transactions between the State drafts
Settlemen t
Government of Jammu and Kashmir and
Accounts
other States/ Centre is effected ?
under RBI
8471 Both None

Seven digits in the CHB and Pamphlet Major & Minor & Sub & Detailed &
8472 of RDR heads represent heads? Minor Sub Detailed Object
FOC in C FOC in C
Southern Western
Naval Area, Naval FOC in C
Kochi Command Eastern
, Mumbai Naval
Command
Ships and Naval Establishments in Goa are
8473 under the control of ? None
Ships which are not self accounting draw their Base Supply Nearest
funds requirements from Officers PCDA Regional
the (Navy) CDA
8474 FOC in C
be filled by the Senior Auditors only when
their duration exceeds
?
8475 6 months 3 months 60 days 30 days
balance during stock verification are struck off Loss Expense Nominal Certified
from ledgers through Statement Voucher Voucher Issue
? Voucher
8476
Siachen Allowance is admissible to officer
serving in Siachen Glacier
under operation ?
8477 Vijay Meghdoot Blue Star None
Siachen allowance is not admissible to Army Flying
Officer concurrently with which Allowance
of the following allowances?
8478 HAUCA Both None
Hospital
8479 Sick Attendants in MH are given O diet No diet Extras Diet
Significant expenditure incurred with the Revenue Asset Capital Deferred

object of acquiring tangible assets of a Expenditu expenditu re expenditu Revenue
permanent nature or enhancing re re Expenditu
utility of existing assets is re
8480
Single Tender Enquiry should generally Registered
8481 be sent to ? OEM Firm A or B None
Twice the
Number of
vacancies
Size of the Zone of consideration for 5 times the 3 times the +4 Twice the
promotion by DPC will be for vacancies number of number of Number of
5 to 10? vacancies vacancies Vacancies
8482
Skeleton list is the list with which vouchers Issuing Consignor Consignee Consignor
are forwarded by to depot to unit to unit to their LAO to
? their LAO Consignee LAO Consignee
unit LAO
8483
copies of vouchers, office copies of outward
top lists and reconciliation statements will all
be recorded in the file maintained for the
purpose for each of the by the Issuing Receiving Receiving All the
Consignor Depots Units Depots three
LAO?
8484
Skelton list means the list with which Inspecting Main office Formation
to A ers
8485 LAOs
Book to the
accounts of
the year in
which final
decision is
taken
though at
the same all
possible
efforts
should be
made to
Book to the expedite
Book to the accounts of the
Book to the
accounts of the year to decision
accounts of the year in which it
the year to
which final relates and
which it
decision is expedite
relates
taken the
decision
Some item of expenditure is under dispute.

State the most appropriate action to book this
8486 expenditure.
Spare Parts of Motor vehicles are accounted Stores in Salvage POL Stock Stock
for in by MES Hand ledger accounts purchase
authorities? Ledger Register
8487
SPARROW is designed for on line processing Bills under Income Tax Aadhar
of ? GeM filing Card
8488 APARs
To cast vote
in Home
Union/Ass To attend Town
Special casual can be granted on which of the ociation All the
Public Elections
following occasions? Activities Meetings three
8489
Special Casual leave for the absence of
individuals on account of disturbed conditions
and suspensions of public transport system
due to natural calamities etc., should be Ministry of
reported to Home
for decision. Affairs
8490 MOD HRD Finance
Special Compensatory (Hill Areas) Allowance

is admissible to employees posted in Hill
stations situated at a height of metres
or more above
the sea level?
8492 1000 2000 4000 8000

Allowance
is
admissible
without link
to leave in
case of
Special Compensatory allowance to a PBOR is Casual
not admissible during Casual Leave, if the leave
period of absence
exceeds ?
8493 21 days 28 days One month

on account of
8494 30 60 90 180
date
following
the last day
of Part II of
the SAS
Special pay will be granted to SAS candidates examinati Date of Date
declared successful. From which date it is on declaring decided by
granted? result CGDA
8495 None
Special pool of accommodation is not Secretarie s Legal
available for which of the following categories Officers
of employees?
8496 Ladies None
Maintena Capital works Depends on Decided by
Special repairs are budgeted under nce cost of GE
heads by MES? works
8497
Decided in Decided in
each case each case
by by PCDA/CD
Special Repairs are budgeted under Original Maintena GE/CWE/C A
head concerned? works nce E
8498
Special Repairs will be treated as original
works for the purpose of
(1. Admin Approval; 2. Technical only 2,3 only 1,3 only 1,2
Sanction; 3. Budget)? but not 1 but not 2 but not 3
8499 All 1, 2, 3
Special Train Warrants are audited with Special DO Special
reference to orders? II movemen t
8500 Special Milrail

reference to â€˜ ' orders authorizing the Emergenc y
move of the special
train
8501 Special Express Milrail
Special Trains for Movement of Troops to Master Quarter

Adjutant Engineer in
borders are be arranged by which Branch of General of General Master Chief
Army HQrs.? Ordnance General
8502
When To
exception al introduce
Special works should not be approved in local Introducin g change of
which of the following circumstances? conditions new practice scales
justify
8503 Both b, c
Splitting of HT LTC is allowed in case of NE, A&N Lakshadw All the
8504 employees posted in ? island Ladakh eep three
officers may sign car diary when the Lt. General Major
officer using car is not below the rank of General
?
Staff with a continuous tenure of more than
years under one Command can request for
change
through the half yearly exercise
8506 5 4 3 2
processing disciplinary proceedings Ministry Ministry Ministry of
have been laid down in CCS (CCA) Rules, of Defence of Home Finance
1965? Affairs
8507 None
Standard Schedule of Rates (SSR) is
maintained by MES under the orders CE
of ? Command
8508 E in C CE Zone CWE
by rearranging the following preferential
order when quality is same.1. Articles
Manufactured abroad which need to be
imported 2. Articles wholly (or) partially
manufactured in India from Imported
material 3.
Articles of Foreign Manufacture held in stock
in India 4. Articles produced in India in the
form of Raw Material Or Manufactured in
India from Raw
Material produced in India
8509 1,2,3, 4 4,2;3;1 4,2,1, 3 4,2,3,1

Statement of account is prepared and issued
to Army Officers by PCDA (O)
once in a ?
8510 Year Half year Quarter Month
Statement of Budget Estimate is designed to
establish a correspondence
between Financial Many to Many to
Budget and Outcome Budget? One One to Many One to One Many
8511
for MES are submitted by Controllers to Chief
for inclusion in Appropriation DFA Engineer
accounts? (works)
Station Auditor is a member of which
8513 of the following offices? LAO Unit Depot None
Statutory Audit of Accounts and All the

Financial Transactions of Defence Services is three
conducted by?
8514 CGDA CGA DGADS
Statutory audit of Defence Services All the
Receipts and Expenditure is conducted by three
?
8515 DGADS CGDA CGA
Represent
ative of
PCDA/CD
Represent A Main Represent
Statutory audit of the accounts/records of
ative of Office ative of
units and formations is conducted by
CGDA DGADS
None of
8516 these
Stock of all the articles held in DAD offices
including furniture are verified
once in a ?
Stock of Service Books should be verified once
in a by the Head of Office/Nominated
officers by Head of
Office?
8518 Month quarter Half Year Year

Stock verification of Security Deposits in
respect of MES works issupposed to
be done once in ?
Annual Half yearly Quarterly Monthly
basis - 100% basis - 50% basis - 25% basis - One
stock of of Twelth of
Stock verification of Stores, T&P etc. is carried
out by MES on basis? stock stock stock
8520
Stocks under the control of CE are held in Engineer Engineer Divisional District
Depots
8521
Stocks under the control of CWE are held in Engineer Engineer Divisional District
Depots
8522
Stocks under the control of GE are held in Engineer Engineer Divisional District
Depots
8523
Stocks under the direct control of E in C are Engineer Engineer Divisional District
held in Stores Parks Stocks Stocks
Depots
8524
Store for which Its required role has Obsolesce nt
disappeared and it is of no use for any other
role is known as ?
materials for use in the factory without a Material Material
signed by the person authorized to Inward Slip Demand
requisition such Material Material Note
stores? Indent Slip Warrant
8526
Store which has been completely superseded Obsolesce
by an improved nt
equipment or store is known as ?
Stores and Plant of Engineer Supply Engineer Engineer Divisional All the
earmarked as Operational Reserves are held Parks stores Depot Stock three
in ?
8528
Stores and plant of Engineer supply Engineer
earmarked as operational reserves or Stores
required for units and works are held Engineer Divisional Depots All the
in ? Parks Stocks three
8529
withdrawal due to technical inefficiency to
carry out its required and intended role and
non justification for its retention in the service Obsolesce
are nt
classified as ?
8530 Surplus Obsolete Scrap
Stores held in excess of maximum authorized Ordnance ASC items in Ordnance ASC items in
limit will not be objected by LAO in the case items in Army items in Supply
of which of the Army unit unit Store Depot
following units? Depot
8531
and classed as Fit for Training should be
priced at % of the Vocabulary
Rates by Army?
8532 100 75 50 25
Stores issued from Army to Navy/Air Force or Payment Pricing Book Permanen t All the
vice versa are known as Book Debit Book three
issues Debit Debit
8533
Stores issued from Army to Navy/Air Payment Central Certified
Force/MES are adjusted through Book Purchase Issue
vouchers? Debit
8534 Nominal
Stores issued in excess of the Observati on Trivial Error Serious
prescribed scales are classified as by Irregularit y
LAO?
8535 Objection
A or B as
advised by
Stores issued to an emloyee, in case cannot A or B as PCDA/CD A
be recovered, loss would be treated as decided by
loss? CFA
8536 Cash Store

Stores kept in stock in Engineer Parks
8537 are under the control of ? CWE CE E in C GE
Stores of Engineer supply earmarked as Engineer Divisional Operation Engineer

operational reserves are held in Parks Stocks al Stocks Stores
? Depots
8538
Stores returned by Contractors to MES stores Baby Indent Receipt
yard are accounted for through Voucher
?
8539 USR Credit USR
Stores to be issued to Contractors to enable
them to complete the work incorporating the
items would be found in which schedule of
Contract
Agreement concluded by MES?
8540 A B C D
Stores which cannot be economically made Surplus All the
suitable for use for which they Stores three
are originally designed are known as
8541 Salvage Scrap
Stores which have been utilized and served Surplus Serviceabl e
their purpose are classified as stores
?
8542 Salvage Scrap
Strength of a service or part of a service Authorise d Departme nt Organizati
sanctioned as a separate unit is strength on
called as ?
8543 Cadre
Strengthening of Run ways is treated as Special Ordinary Periodical
work by MES? Repairs Repairs Service
8544 Original
Study Allowance is payable for a 12 24 36 60
8545 period not exceeding ? months months months months
Sub Area Commander is authorized to issue

Admin. Approval for special work (without IFA
concurrence) costing up
to Rs. (lakhs)?
8546 0.5 0.75 2 3.75

Programm Sub
8547 Sub Head corresponds to ? Function e Scheme Function
Sub Head is represented by digits

8548 Number? 2 3 4 None
Sub Sub Sub Scheme Sub Activity

Function Programm
e
8549 Sub Major Head corresponds to ?
Sub Major Head is represented by
Sub ordinate officers are required to All the

exercise control over expenditure under ? heads
8551 CCH LCH None

Subject files maintained in DAD offices Interim
8552 are known as â€˜ â€˜ series files secret A Report O
for the time being in force, A contract of sale By word of

may be made as per Mouth
sale of goods act?
8553 In writing Both None
Submission of APAR to reviewing officer
should be completed by
of the year?
8554 15th April 30th April 31st May 30th June
Subscription recovered on account of
CGEGIS is credited to which of the following
funds?
8555 Insurance Savings Both None
Subscription to is compulsory for
8556 all Central Government Employees? CGEGIS CGHS Both None
Salary before As decided

the date of by
suspensio n Competen t
Authority
Subsistence Allowance is payable to the Salary on
employee under suspension equivalent to @ leave salary half pay
p.m.? leave
8557
Subsistence Allowance is reviewed
8558 after ? 3 months 6 months 9 months One year
Sum of Diret Materials, Direct Labour and Prime Cost Cost of Works Cost Cost of
Direct Expenses is known as Productio n Sales
in Cost Sheet?
8559
Sums which are clearly not due to All the
Government but are held in trust are kept three
under head?
8560 Suspense Deposit Advances
Supplies to MES by Air Force are All the
8561 adjusted through vouchers? ISA CP TBOs three
Supply and store depots where continuous

stock taking is carried out, losses of individual
items of dissimilar type discovered at a stock
taking, shall be treated as for the Separate Grouped to As decided
purpose of transactio the possible
by the CO
determining the CFA to write off loss? ns extent
8562 Single unit

Supply Depots are supposed to send
the Skeleton lists to their Dependent LAOs
every
Supply of funds to Field Imprest 00/018/6 00/018/6 00/018/6 00/020/4
8564 Holders is compiled to suspense 5 4 0 5
Supply of funds to which of the following Field S&S Imprest Field

officers is not a duty of Imprest Holders Cashiers
Regional CDA? Holders
8565 None
Supply of which of the following items of NIV stores Fresh
stores is not a responsibility of Ordnance of AOC Vegetable s
Depots to military units? Clothing M.T. supply and
items Stores fruits
8566
Written off
through
Credited issued for
Surplus items found during stock taking Regularize d expense
back in immediat e voucher
should be as loss
ledger use
8567
Surplus stores found during stock taking will Loss Nominal
be accounted for through Statement Voucher
?
8568 CIV CRV
Surplus stores found in stock taking are taken Nominal Certified Receipt Expense
on charge by means of Voucher Receipt Voucher Voucher
Voucher
8569
Surprise check of cash balances in three six
8570 Field Imprest is done once in ? a month months months year
Divisional or
Formation
Command
er Station
Command
er
Surprise check of cash balances of Field
8571 Cashier is arranged by ? PCDA (O) GOC in C
Surprise check of Postage account is
8572 done on basis? Monthly fortnight Weekly Daily
Suspense account if appears on credit side of


Suspense account if appears on debit side of

CHB of
Defence
services
Suspense Accounts are listed out in Pamphlet of Receipts &
? RDR heads Charges
8575 Both None

Suspension cannot be extended No such
8576 beyond a period of days at a 180 120 90 limit
Punishme Executive All the

8577 Suspension is a ? Penalty nt action three
Either a or
8578 Suspension is a Penalty Major Minor b None
Suspension made under rule 10, CCS (CC&A)

Rules, 1965 shall not be valid after days
unless it is extended
after review?
8579 One year 180 days 120 days 90 days

being
involved in
Suspension may be desirable in which of the a public criminal
following circumstances scandal miscondu ct
8580 Both None

Suspension of a Government servant Minor Major Either a or
8581 is ? penalty penalty b None
Overtime
performe d
beyond 14
consecutiv
e calendar
day
Overtime Overtime Overtime
performe d performe d performe d
as a when without
routine required authority
8582 Systematic overtime refers to

Yes. If
Competen t
Authority
No such Aproves
TA is admissible for any member of family
provision
added after the date of transfer.
exists

TA/DA claim has to be submitted
8584 within days of completion of tour? 15 30 45 60
TA/DA entitlement of a government Group of the All the

servant is determined with reference to the post three
?
8585 Post Pay level
Taxes both on Residential/Non- Residential, Defence Civil Services
buildings owned/occupied by the Defence Services Estimates
Department shall be Estimates
debited to ?
8586 Both None

% as
charged in
TDS is supposed to be recovered at the
% on account of GST? invoice
8587 10 5 2
account of GST when the value of Taxable
supply/service exceeds Rs.
?
8588 10000 150000 250000 500000
In the case In the case
of Goods, it of Goods, it
is excluding is including
and in the and in the
case of case of
services services
TDS is supposed to be recovered on account including excluding
of GST when the value of Taxable
supply/service exceeds the prescribed
amount GST?
8589 Excluding Including

Technical check of works bills finalized His own PCDA/CD
8590 by GE is done by ? office AO GE A CWE
After Admin After issue

Approval and of Tender
before issue document s
of Tender but before
Document concludin g
After AON s CA
and before At any stage
Admin of work
Approval
Technical Sanction issued at which stage of

8591 works done by MES?
Technical Section of PCDA (O) No fixed
conducts Percentage audit of IRLAs in a percentag e
Quarter?
8592 0.1 0.125 0.25
Telephones required for MES offices
8593 will be sanctioned by ? GOC in C E in C MOD GOI
establishment by CFA for his own office Next higher Regional
requires the sanction of CFA PCDA/CD
? A
8594 DGADS GOI
Temporary specifications will be laid PCDA/CD
8595 down by on individual basis? GE CWE CE A
Tender once accepted becomes All the

8596 L-1 Tender Contract Offer three
Term Contract may be entered into PCDA/CD A

with prior concurrence for a period up
to two years by GE?
8597 CWE AO GE CE
Term Contract may with the prior PCDA/CD A
concurrence of , cover a period
of up to Two years?
8598 CE Both None
The % of authorized married establishment
for the purpose of grant
of CILQ in respect of Hav. is
8599 1 0.95 0.9 0.5
Establish Establish Constructi Store
ment ment on Accounts
Accounts, Accounts, Accounts, and
The Accounts maintained by R&D Store Financial Financial Financial
Establishments are of which of the following Accounts Accounts Accounts Accounts
two types?
8600
The Accounts of Government kept in Decided
India are maintained in Currency? from time
Internatio to time
nal
8601 Indian Foreign

The Accounts Officer is the of the Cost
Factory and also renders financial advice to Accountan t
the Factory Superintendent
on all general questions
8602 IFA Both None

The amount of advance for the purpose of
LTC will be limited to
% of the estimated amount?
8603 100 90 80 75
The amount of e-ticketing will be advanced to
the IRCTCâ€™s account 00/016/0 00/016/0 00/018/6 00/018/6
and initially booked to ? 2 3 0 5
8604
Reasons
attributabl e
to audit
The amount retained by CE/CWE/GE in the Administr authoritie s
case of reduction in scope of work will be ative
used to cover variations in cost due to ? Reasons
Technical
8605 Reasons Any of the 3
The Annual Finance Accounts of the Central
Govt. (including Defence
Services) are prepared by ?
8606 CGDA CGA C&AG DGADS
The audit of Air Force list is conducted in the PCDA (AF) AO DAD CDA (AF)
office of the Dehradun HQrs. New Delhi
8607 MOD (Fin)

Departments/establishments/units/ho spitals
etc. who have been duly authorized to place
purchase orders directly on the rate contract
holding firms/suppliers with whom Rate
Contracts have been concluded by the central
purchase organizations for the particular Drawing
items/goods are known as Direct Competen t and
? Demandin g Financial Disbursing
Officers Authoritie s
Officers
All the
8608 three
Competen t
Expenditu
The authority within whose financial powers Competen t
Competen t Controllin g re
the amount at issue falls is known as Financial
authority authority authority
? Authority
8609
have been created Proforma in the books of 01.10.197 01.04.193 26.01.195 01.04.196
the Reserve Bank of India 6 4 6 2
w.e.f. ?
8610
The balances under CHB heads are Governme
The balances under RDR heads are Governme

To bring the
cost closer to
Bench Mark
To price To establish
The basic objective of the CNC is
decrease reasonabl
?
cost e of price
All the
8613 three
The benchmark is for financial up No such
gradation to the grade pay of Rs. 7,600 and benchmar k
above under MACP Scheme? Outstandi is
ng prescribed
8614 Good Very Good

The benefit lost by rejecting the best Differenti al Opportuni
competing alternative to the one cost ty cost
chosen is defined as ?
8615 Sunk cost None
Date of first Date of
treatment recovery of
in CGHS subscripti
wellness on
The benefits under CGHS scheme accrue to Date of Date of centre
Government employee appointm applying for
w.e.f. ? ent CGHS card
8616
valid for a period of days beyond the
final bid validity period as
prescribed in GFR?
8617 15 30 45 60
The bills for pre-payment check should only Acknowle All the
be in the form of dgement three
8618 Voucher Claim

The books of RBI are closed on 15th April for March
the financial year to accommodate which of Suppleme
the following transactions? March ntary March All the
Suppleme Correction
Residual three
ntary s
8619
month of March will be closed by the 31st March
or on a date as notified by them?
8620 15th April 30th April 30th June

The boundary of MES District normally
8621 corresponds to of Army? Sub Area Area Brigade Command
The boundary of MES Division

8622 normally corresponds to of Sub Area Area Brigade Command
maximum of % of the strength

of the Auditors authorized for the
department?
8623 50 60 75 80
The casualty of forfeiture of service is Any of the
recorded in the IRLA in ink in the office three
of PCDA (O) Pune?
8624 Red Green Black
The Central Government shall lay in each Medium-
financial year before both Houses of term
Parliament the following statements of fiscal Expenditu
policy along with the annual financial re
statement and Medium- Macro- Framewor k
demands for grants except the Fiscal Policy Statement
term Fiscal economic
namely initially? Policy Strategy Framewor k
Statement
Statement Statement
8625
The
Productio n
wing of
Dept. of
Defence
Productio n
Defence Defence and Defence
Procurem Productio n Supplies
ent Board Board R&D Board
The chain of Ordnance Factories in the

8626 country are controlled by
The Chair person of Internal Presiding Inquiry Grievance
8627 committee constituted under SH Act is Chairman Officer Officer Officer
The Chair person of Local committee Welfare Presiding Chair Grievance

8628 constituted under SH Act is called as Officer Officer Person Officer
The charged officer is allowed days to 10 7 working

submit his written statement. working days
days
nursing during in patient treatment shall be
reimbursed to the extent in excess of % of
the pay of the employee for the period for
Not
which admissible
special nursing was necessary?
8630 10 25 50
The charges incurred for special nursing shall
be reimbursed to the extent in excess of
% of the pay of the employee for the Not
period during
admissible
which treatment at residence?
8631 10 25 50
The claims for under or over charges between Six months Three
Railways and DAD are months
required to be preferred within ?
Decided by None. Do
PCDA not require
whether to audit by
The claims of condiment allowance in respect pre/post DAD
of patients in hospital will be audit
by DAD?
8633 Pre audited Post audited

The classification code in the punching
8634 medium consists of digits? 4 5 7 8
DG of
Indian Coast
The command and control of the Coast Guard Naval PCDA Guard
lies with ? H.Qrs. (Navy)
8635 MOD
render to the PCDA (Navy) Mumbai, Cash
account in which the amounts drawn
and disbursed are
brought to account? Fortnightl y

validity of up to from the date of
submission of the offer, depending on the
period required for completing the technical
evaluation, so as to ensure that the offer
remains valid till the time the order is
placed/contract 12 18
signed. months months

been received on the day it is so Despatche d Acknowle Any of the
under the Arbitration and Conciliation dged three
Act?
8638 Delivered
The communication is deemed to have been Despatche d Acknowle Any of the
received on the day it is so dged three
?
8639 Delivered
Punching Media are finally converted into
digit information by
CGDA/CGA
8640 15 17 18 7
The concept of Association of Finance with Delegatio n Integrated
Management in decision making is known as of Financial Financial
? powers Financial Advice Associate d
Advice Finance
8641
and Members of CAT shall be the same as Supreme District
applicable to Judges of the Court Court
?
8642 High Court None
Secretary, Secretary,
Finance Finance
(Dept. of (Dept. of
Economic Secretary, Expenditu
The Contingency Fund of India is held on Affairs)
Defence Ministry of re)
behalf of the President of India by Secretary Home
?
Affairs
8643
The corps of Engineers is headed by Chief
8644 ? DGBR E in C Engineer GE
The cost incurred for producing an additional

unit of output is defined as
cost?
8645 Additional Marginal Total Uniform
supplied to Military Farms is accounted for as cost
accountin
transactions? g
8646 cost plus primary secondary
The cost per unit fixed at a valuation in r/o an Minimum Reserve
article borne on the stocks of MES is known as Reserve Guiding Price
Price Stock Book
Rate
8647 Star Rate

The cost per unit fixed at a valuation in Standard Stock Book Pro Rata
respect of an article born on the Schedule Rate Rate
stocks of the MES is known as ? Rate
8648 Star Rate
and which, within certain output and turnover Semi
limits, tends to be unaffected by fluctuations fixed/Sem i
in the levels of activity (output or turnover) is variable All the
defined as Variable Cost cost
three
?
8649 Fixed Cost
The costs incurred up to the point of
separation of products are called as
costs?
of members nominated by the
President from the persons having special
knowledge or practical experience in respect
of matters namely Literature, science and
social
service?
8651 2 10 11 12
superannuation list should be compared with
the date of birth shown in the pay bill by
PCDA/CDA?
8652 March April July January

Working Non
Day working day
The day of retirement is treated as
8653 Leave None
The day to day progress of work is recorded in Measure Contracto
which of the following records? ment book râ€™s Order
Book
Work Diary
8654 None
Concerne d
Administr
ative
The decision as to which buildings are surplus Authoritie
to Defence Services s
requirements is taken by ?
All the
8655 MES PCDA/CD A three
The decision as to which buildings are surplus Administr Engineerin g Audit Defence
to Defence Services requirements rests with ative Authoritie Authoritie s Estate
which of the Authoritie s Authoritie
following authorities? s s
8656
The Defence Accounts Department is under Min of Min of
the administrative control of Defence Finance
Min of (Fin.) (Defence) Min of
Finance Defence
8657
The Defence Ministerâ€™s Committee
8658 has Sub Committees? 2 3 4 No
The Defence of India and every part thereof is Ministry All the
the responsibility of ? of Home three
Affairs
8659 MOD MOD (Fin)
The Defence Services Budget
8660 Estimates are presented in 7 6 5 4
The Demand for Grants shall be

presented to Parliament at levels as
prescribed in GFR?
8661 5 4 3 2
The The The
unexpend unexpend ed unexpend
ed balance balance of ed balance
of cash cash of imprest
assignmen t assignmen t account is
lapses and is deposited transferre d
unexpend into to next year
ed money in governme nt and
imprest is treasury and unexpend
deposited unexpend ed ed money in
to money in cash
governme imprest The assignmen t
nt account account unexpend is deposited
through lapses to ed balance to
M.R.O. governme of cash governme
nt assignmen t nt account
is carried
forward to
next year
and
unexpend
ed money in
imprest
account
lapses
The difference between a Cash Assignment

8662 and Imprest is
The difference between Assets and
8663 Liabilities is ? Capital Profit Loss None
The difference between Credit side and Debit

side of the P&L account works out to Rs.
22000/-. Manager is entitled to commission
at 10% on net profit after charging such
commission.
Calculate Net Profit?
8664 19600 19800 19980 20000

and Debit side of the P&L account works out
to Rs. 23000/-. Works Manager is entitled to
commission at 10% on net profit after
charging his commission and General
Manager.
General Manager is entitled to a commission
of 5% on net profit after charging the
commission of Works Manager and his own
commission. The commission of Works
Manager
and General Manager would be ,
1500, 1200, 1800, 2000,

8665 1500 1800 1200 1000
side of Income and Expenditure deficit Balance three
8666
side of Receipts and Payments deficit Balance three
8667
The difference between revenue Primary Revenue Real Fiscal Effective
expenditure and revenue receipts is known as Deficit Deficit Deficit Fiscal
? Deficit
8668
fixed charges and the amount charged off to Unabsorb Variable Sesmi Fixed Semi
production by Ordnance Factory at the ed Fixed Fixed Charges Variable
stabilized rate represents Charges Charges Charges
?
8669
The difference between the assessed value of Reduction of No
unserviceable stores of MES and the amount Receipts Regulariza
realized by disposal is Depreciati tion is
regularized as ? on required
8670 Loss
The difference between the debit and credit Actual Cost Estimated Estimated
sides of the production Account of Ordnance of Productio Profit or Cost of
Factory represents Profit or n Loss Productio
? loss n
8671
The difference between the purchase Differenti al Opportuni Depreciati
price of an asset and its salvage value is cost ty cost on
known as ?
8672 Sunk cost
The difference in total cost between Differenti al Opportuni Depreciati
alternatives, calculated to assist Decision cost ty cost on
Making is known as ?
8673 Sunk cost

The digits 3 to 6 of DIDS Number Voucher Month

8676 represent? CDA Section Number and year
The digits 8 to 11 of DIDS Number Section Month Voucher

8677 represent? Code CDA and year Number
The draft Annual Acquisition Plans

8678 would be prepared in parts? 2 3 4 5
The duty of preparing all statistical returns of Officers

Defence expenditure rests with receiving
allotment
s
8679 DAD MOD DGADS

The entries in the Defence Ledger will
8680 be posted ? Daily weekly monthly Annually
The establishment pay bill will be Quadrupli Qunituplic Sextuplica

prepared in by AN Pay section of cate ate te
CDA office?
8681 Triplicate
The estimates for which vote of Lok Sabha is Appropria Demands for Expenditu Plan outlay
required is presented in the tion Grants re Budget
form of Accounts
8682
from the Consolidated fund of India,
excluding repayment of debt, over total
receipts into the Fund (excluding the debt
receipts), during a financial year is defined as Gross
under FRBM Domestic
Act? Product
8683 Deficit Deficit ng Liability
The executive power of Government Prime Home Defence
8684 of India is vested in of India? Minister Minister President Minister
The executive powers of President of India Army Head Ministry of

are exercised through in Quarters Defence
the case of Defence Services?
8685 CGDA DGADS
The facts that are incorporated in Transactio Occurrenc
8686 accounting records are described as Accounts ns Events es
Cannot
exceed
The final cost of any service may exceed by approved
not more than % of the amount approved amount
by the CFA?
8687 5 10 15
The final decision of Disciplinary Authority is Charge Speaking Show Cause All the
issued in the form of Sheet Order Notice three
?
8688
Schedule of Modified
Demands Appropria
The final estimate for the year, based on Preliminar y Revised tion
latest known actuals is known as Report Estimates
8689
Government which have not been Finance Head of Controllin g
delegated to a subordinate authority shall Ministry Office Officer
vest in ?
8690 HOD
The first edition of Defence Account
8691 Code was released in ? 1947 1952 1956 1967
The fiscal deficit minus the interest payments Primary Revenue Real Fiscal Effective
is known as ? Deficit Deficit Deficit Fiscal
Deficit
8692
The fist two digist of DIDS Number
8693 represent? CDA Section Month Year
Prematur e
terminatio n
The following will tantamount to in fructuous Abandon Change of of
expenditure requiring formal sanction as a ment of plan or contract
loss by the CFA? project design
8694 All
month has to be filed online within
of the month succeeding to the month in
which deductions have been made?
8695 5th 7th 10th 15th

The formula i.e. (Cost of Opening Stock + Cost Cost of Cost of Inventory
of Closing Stock)/2 is used to determine average Productio n turnover
? stock Ratio
8696 EOQ
The formula i.e. (Maximum rate of
consumption - Average rate of consumption)
Lead time is used to Maximum Minimum Danger Ordering
calculate ? level level level level
8697
The formula i.e. Cost of material Inventory
consumed/Cost of average stock held during turnover
the period is used to determine Reorder Ratio Reorder
? quantity level
8698 EOQ
The formula i.e. Maximum Maximum Minimum Danger Ordering
consumption X Maximum reorder period is level level level level
used to calculate ?
8699
The formula i.e. Minimum level + Maximum Minimum Danger Ordering
consumption during the time lag period is level level level level
used to calculate ?
8700
(Average rate of consumption X Reorder Maximum Minimum Danger Ordering
?
8701
(Normal consumprion X Normal Reorder Maximum Minimum Danger Ordering
?
8702
The formula i.e. Reorder levl + Reordering
quantity - (Minimum onsumption X Minimum
Reorder Maximum Minimum Danger Ordering
period) is used to calculate ? level level level level
8703
8704 The functions of AOsGE are fold? 5 4 3 2
The funds for C.S.D. are provided in the Defence
Estimates of the Ministry Service
of Defence
8705 Civil Both None
any serving under him to sign a bill or Sufficientl y
order for him, communicating the name and higher level
specimen signature of the officer to the Responsib le officer Gazetted
disbursing officer employee Officer
concerned
8706 Person
Vice Chief of Deputy
Army Staff Chief of
The head of the organization in Army H.Qrs. is Chief of Army Staff Adjutant
? Army Staff General
8707
offices will close their offices on Prime either/bot h
account of death of the in harness Minister
8708 President None

Classificati Pamphlet of
on Hand Revenue,
Book of Debt and
Defence Remittanc e
Services- Heads
Receipts
The heads of classification operated upon in and Charges
the Defence Services accounts are shown in
8709 Both None

The heads represented by three digits Major Minor heads Detailed
such as 101, 104, 110, 111 and 800 etc. are heads Heads
generally known as ?
8710 Sub heads
The holder of a post, the pay of which is
changed, shall be treated as if he were
transferred to a post on
the pay as per FR 23?
8711 New, New New, Old Old, New Old, Old

The Indian Coast Guard came into 01.01.197 01.02.197 01.03.197 01.04.197
8712 being on ? 7 7 7 7
induction of pensioners is taken with

reference to the pension cases notified during
in the current year whle preparing
Defence Pension 3-4 5-6 7-8 9-10
Budget? months months months months
8713
The internal audit of IRLAs maintained in the Review Super
Pay Accounts Offices is conducted in the form Groups in Review by
of review by PAOs IDAS All the
the ? officers three
8714 LAOs
The key objective of the is to leverage Priority Services Annual Defence
capital acquisitions to develop Indian Defence Procurem Capital Acquisitio n Offset
industry? ent Plan Acquisitio Plan Policy
n Plan
8715
The Labour i.e., workmen employed in
8716 a factory may be divided into 2 3 4 5
The language used in Speaking Order First/Seco

8717 is generally in person language? Third nd Both None
The language used in U.O. Note is First/Seco

8718 generally in person language? Third nd Both None
The last Inter Government advise for 31st March
the financial year by PCDA/CDA should be
sent to RBI on or before ?
8719 15th April 25th April 30th April
The likely normal wastage due to death, etc.
at the estimated rate
of % (approx.) is reduced from the
pension / family pension estimate
8720 2.5 5 8 10
The list of units and formations under the Skeleton Special List
jurisdiction of a Regional CDA is List
known as ?
List of
auditable
Skeleton list
Consignor LAO to Consignee LAO is known as

The list with which vouchers are forwarded by Skeleton Special List
Consignor LAO to List
Consignee LAO is known as ?
List of
auditable
issuing depot to their LAO is known as Skeleton list

The loss of time for which the employer pays Labour Turn
the labour but obtains no direct benefit in Around
production is Time All the
known as ? three
8725 Idle Time Overtime

The main unit of classification in Object/de
8726 accounts is Head? tailed sub Minor Major
The maker of a bill of exchange or

8727 cheque is called the ? Drawer Drawee Payer Payee
The maximum amount up to which it is Cash Credit Ceiling Ceiling

permissible to retain cash (including at bank) monetary monetary money limit Monetary
by Field Imprest Holder is limit limit limit
known as ?
8728
stock of A.S.C. Supply which units are
authorised to hold on charge at any one time
to meet their requirements, are not supposed
to be exceeded by Army Units except under QMG G.O.C.-in-
the orders Chief, the
Branch
of the Command
8729 PCDA/CD A LAO/RAO

The maximum entitlement of casual
8730 leave for army officers in a calendar 8 days 12 days 15 days 20 days
The maximum number of hours for Not paid

8731 which the OTA can be paid to a driver 50 100 unlimited at all
The maximum period of extension of delivery Next higher

that can be granted by the CFA under CFA with
delegated powers is such that the total period concurren ce
- the original DP plus the extension â€“ does of Paying
not exceed twice the original DP. Extensions PCDA/CD
beyond this period would Next higher A Ministry of Governme
require sanction of the ? CFA Defence nt of India
8732
The maximum period of extension of delivery No such
that can be granted by the CFA under Restrictio
delegated powers should be such that the n. It can be
total period i.e. the original delivery period extended as
plus the extension does not exceed the per
original delivery period? One and requireme
half of nt
8733 Twice Thrice

ceilings and proportions to gross domestic
product, as may be prescribed, for evaluation
of the fiscal position of the Central
Government are defined as indicators in All the
the Performa nce
three
FRBM Act/Rules?
8734 Risk Fiscal

Statement shall set forth a year rolling
target for prescribed fiscal indicators with
specification of
assumptions?
8735 2 3 5 6
The minimum up-gradations assured
8736 under MACP Scheme are ? 2 3 4 5
of Finance shall review, on basis, the
trends in receipts and expenditure in relation
to the budget and place before both Houses
of Parliament the outcome of such
reviews

Date of Date
performa nce decided by
of the Military
The monetary allowance in respect of Date of qualifying act Secretary Date
Gallantry decoration is admissible to a PBOR grant of decided by
from? decoratio n A.HQrs
8738
The money consideration for a sale of goods Agreed Proper
is defined as as per Sale considerat considerat
of goods act? ion ion
8739 Price Cost
The money invested by proprietor is
8740 for the firm? Asset Liability Income Profit
The month-wise LPC-Cum-Data Sheets,

centrally maintained by the Pension Cell of
PCDA (O) will be retained for , commencing
from the
month of Retirement of the officer?
The mutually accepted document for Focal Defence
Point Branches of Banks and Government for Proforma
reconciliation of A/cs Debit/Cre Account MROs/Ch
is dit Scrolls eques
8742 VDMS
The no. of officers with User ID to authorize
CMP payment files will not
exceed in a PCDA/CDA Office?
8743 2 3 4 5
The no. of times the dak is to be distributed Addl.
daily in sections will be dependent on the CDA/Jt. CDA
frequency of postal
deliveries and will be fixed by? Group Officer PCDA/CD A
8744 SAO/AO
handled by a working officer should No such
not exceed cases in a year, not more than limit
at a time
8745 5, 3 10, 2 20, 4
The number of supplier firms in Limited More than More than No such
Tender Enquiry should be 3 2 provision
as prescribed in GFR?
8746 2 or More
The offices of the Defence Accounts
Department
including Controller General of Defence
Accounts, who are nominated by the RBI to
accounts for and reconcile
transactions in the Defence Proforma Accountin g
Account are called as Defence ? Circles
8747 DDOs PAOs Pr. PAOs

The only Head for Contingency Fund in
Part II i.e. Contingency Fund is given the code
number ?
8748 4000 2000 8000 1900
The organization of DAD corresponds All the
8749 broadly to the organization of the Army Air Force Navy three
The parties are free to determine the

number of arbitrators, provided that such
number shall not be ?
8750 Even Odd One Three
impossible to meet obligations under this
contract due to Force Majeure conditions, is
to notify in written form the other party of
the beginning and cessation of the
circumstances immediately, but in any case
not later than days from the moment of
their beginning
8751 7 10 15 30
Respectiv e
dependen t
PCDA/CD
The pay accounts of non-gazetted personnel A of unit Respectiv e
serving in field service areas are maintained PAO (ORs)
by the ?
Any of the
8752 PCDA (O) three
During any
absence
from duty
without
leave From the
The Pay and allowances of the officers will be On the day next day of All the
ceased of death transfer above
to Reserve
8753
on which
the orders
rescinding
the
promotio n
reach the
H.Qrs. of
The pay of higher rank to which an officer unit/form of grant of of receipt of
present on duty is erroneously promoted, will ation erroneous order by
be discontinued from promotio PCDA
the date n (O)
of issue of
8754 order
The payment and accounting functions in Defence All the
respect of the Ministry of Defence Secretary three
are entrusted to ?
8755 FADS CGDA
Government is from the
date of deposit?

Government is years from
the date of deposit?
8757 30 10 5 3
The period of Short Term Agreement 12
8758 should not exceed ? 3 months 6 months 9 months months
Date of Date of
signature of receipt of
officer original
authorize d MRO in
Date of to issue audit office
Deposit of Date of MRO
The period of validity of MRO (21 days) is
money clearance by
calculated from which of the following dates?
through bank
MRO
8759
The person named in the instrument, to
whom or to whose order the money is by the
instrument directed
to be paid, is called ?
8760 Drawee Drawer Payee Payer

The person who has ultimate control over the
affairs of the factory subject to provisions of
Factories Act, is Principal
defined as ? Employer
8761 Employer Occupier Owner

Handed
over to the
The personal seal of the relieved Principal transferre
d officer Sent to
Controller/Controller will be Kept under
CGDA
by the relieving Principal lock and key office
Controller/Controller?
8762 Destroyed
The personnel of the Defence
Accounts Department are governed by
Fundamental Rules from ?
8763 1.1.1986 1.7.1976 1.7.1986 1.1.1996
The point at which total revenue equals the Economic
total costs i.e. no profit no loss is called at Ordering
? Quantity Contributi All the
Break Even
on three
8764
not warranted by the information of the
person making it, of that which is not true,
though he believes it to be true is defined as Misrepres
in Indian entation
Contract Act?
8765 Innocence Mistake Fraud
audit of miscellaneous claims of Industrial PCDA AAO AAO
Personnel of naval establishment at Vizag is (Navy) (Navy) Vizag (Army)
done by Mumbai NLAO Vizag
Vizag
8766
Punching medium for rectification of
incorrect adjustment is up to Rs.
?
8767 25 lakhs 1 crore 5 crores 10 crores
between sub heads within the minor PCDA/CD A
head under each demand can be ordered by?
8768 CGDA CGA MOD
The power of Review of penalty is vested with Appellate All the

? Authority three
8769 President HOD
The power of Revision of penalty is vested Appellate All the

with ? Authority three
8770 President HOD

Head of the Any leave
Departme sanctionin g
The power to grant special casual leave is nt Ministry authority
vested in the ? concerned
8771 GOI
The power to re appropriate between
different sub heads within the Minor
Heads under each demand is vested in
8772 PCDA MOD GOI GOC in C
The powers exercised by CFAs after obtaining
concurrence of IFA are
called as Finncial Powers?
8773 Delegated Inherent Integrated None
irrecoverable amounts due to any cause are No powers
up to Rs. in each to
case? AAO
8774 500 100 1000
variable and fixed to operation, Activity Absorptio n
process or products is termed as Based
costing?
8775 Uniform Direct
The presentation of accounting information in
such a way as to assist management in the
creation of policy and in day to day operation
of an understanding is defined as
Accounting?
Managem All the

8776 Financial Cost ent three
Till he
attains the
age of 75
years or
fixed tenure
whichever
is earlier
The President shall hold office for a term of

years from the date on which he enters
8777 upon his office 4 5 6
The primary check over contingent PCDA/CD All the
8778 expenditure is exercised by the ? Executive LAO A three
The procedure of sending scrolls through the Defence Defence Defence

focal point branches is not applicable to Supplies works Pay &
payments of made Defence payments payments Allowance
by Public Sector Banks. Pension s
8779
Local
Purchase by
Units and
formation
s only
The procedure prescribed in DPM is Central Local

8780 applicable to ? Purchase Purchase Both a & b
The process of ascertaining the All the
8781 is known as Costing? Price Cost Value three
The procurement planning process would be Defence Service Defence

under the overall guidance of the ? Procurem H.Qrs. Acquisitio n
ent Board Concerne Council
d
8782 HQ IDS
Autonom
ous bodies
otherwise
governed
by other
All Central All Central Rules
nt Departme
Ministries nts
The provisions of GFR are applicable to which All the

8783 of the following Offices? three
Short Emergenc y
Service Commissi
The provisions of PR Part I & II are not Commissi oned
applicable to Officers? oned
8784 Both None

officer under CGEGIS is Rs. p.m. before
enrolment?
8785 20 40 60 120
8786 officer under CGEGIS is Rs. p.m.? 20 40 60 120

enrolment?
8787 20 40 60 120

enrolment?
8789 10 20 30 60
The ratio of appropriation of CGEGIS

subscription towards Savings and
Insurance funds is ?
8791 75, 25 50, 50 25, 75 60, 40
Ministry of
Road
The receipts and expenditure relating to Transport
Border Roads Organization are finally Ministry of and MOD Ministry of
Home Highways External
accounted to the heads of (civil)
by PCDA (Border Roads)? Affairs Affairs
8792
The recovery of an advance will Next year
commence from month pay drawn after January
its receipt?
The Register in which permanent list of IRLAs â€Ãâ€™ â€˜Bâ€™ List â€˜T
transferred out by a Ledger wing is List Register Register outâ€™ List
maintained is known as ? Register
8794 None
The repeat order is to be placed within six months
from the date of completion of the
supply against the previous order
8795 3 months 4 months one year
The responsibility for the audit of DPDOs
pensions also devolves on PCDA (Pensions) and Banks
Allahabad
8796 PCDA (P) Both None
The responsibility for verifying the Regional
competence of Station Commander for PCDA/CD A
according sanction to hire private All the
accommodation rests with? three
8797 PCDA (O) AAO BSO

The responsibility of floating license fee bills
in respect of government accommodation
occupied by Army Station Concerne d
officers is with H.Qrs. officer
8798 LAO AAOBSO

The responsibility of handling all claims on Embarkati on Naval
account of Naval Armament stores, short Command Armamen t
landed or damaged rests with ? ant Supply
Officer PCDA
(Navy)
8799 NLAO
The responsibility of issuing Form 16 in Record Respectiv e
respect of JCOs/ORs rests with which of the office of the Depot
following offices? corps Battalion CO of the PAO (ORs)
unit concerned
8800
The responsibility of watching recovery of Both are
advances (under DHRs) is the responsibility of equally
? Accounts responsibl
Audit Section e
Section
8801 None
The role of DAD in the case of Declarator y
Arbitatration Awards in respect of MES
Contracts is in nature?
8802 Executory Advisory None
obstruction in the way of defence of the army
and to facilitate it by constructing or
improving roads, railway bridges and other Armoured Corps of Corps of
means of corps Engineers EME
communication
8803 MES
Principal Controllers'/ Controllers'
Offices includes a leave substitute of of
the
establishment
8804 0.25 0.2 0.15 0.1

The schedule of monthly drawings is known Cash Schedule III Payment Debit Scroll
as? Assignme Schedule
nt
8805
The scheme for payment of pension to
Defence pensioners including Defence civilian
pensioners by Public Sector Banks was
introduced with effect from 15.08.194 26.01.195 01.01.197 01.10.199
in all the states? 7 0 8 3
8806
The selection process for percentage audit
will be so devised as to subject each IRLA to
percentage audit once in 4 years 4 3 years 3 2 years 6 2 years 2
a cycle of by PCDA(O)? months months months months
8807
The service books of all individuals who are
due to retire within following the
date of audit will be included in the selection
for test check
by LAO during Local Audit of units?
8808 4 years 3 years Two years One year
IT & SDC, EDP EDP
Secundera centre of centre of
The source code for â€˜Dolphinâ€™ is bad CGDA each PAO PCDA
centrally maintained by ? Bangalore
8809
The state of Punjab falls into which
8810 region as per Official Languages Rules, C B A None
The States and their territories are specified

in the schedule of the
Constitution of India?
8811 Fourth Third Second First
Sub Jr. Sub Sr. Sub
The status of AO in a GE office is like a Divisional Divisional Divisional
? Officer Officer Officer
8812 GE
all resident production units plus that part of
taxes, less subsidies, on products, which is not
included in the valuation of output, during a
financial year, reckoned at current market
Office from time to time is Gross
Fiscal Domestic Revenue Outstandi
known as ? Deficit Deficit ng Liability
Product
8813
Central Government and the State General Total Real Combined
Governments, excluding inter- Governmental Governme Governme nt Governme Governme
liabilities is known as nt Debt Debt nt Debt nt Debt
?
8814
No Minimum is
minimum one year.
limit. No
The supplier(s) will be registered for a fixed Maximum Maximum
period of in GeM Portal in general? limit is 3 Limit
years
8815 1 to 3 years 1 to 5 years

Single Entry
System
using
Double
Entry
Principles
wherever Double
required Entry
System
using Single
Entry
principles
Single Entry Double Entry

8816 The system of Government Accounting is System System
PCDA/CD
8817 The Technical advisor to GOC in C is? CWE CE GE A
The tenure of C&AG of India is No such

8818 years 4 5 6 limit
Vertical Horizontal Vertical or

None of
totaling totaling Horizontal
these
only only totaling
8819 The term Casting means

The term of MP of Rajya Sabha is
8820 unless retires early? 2 years 4 years 5 years 6 years
People Personnel Person pension

below below officer below Bearing
officer rank rank officer rank order and
Report
8821 The term PBOR stands for

hold on regular basis, either immediately or
on the termination of a period or periods of
absence, a post, including a tenure post, to
which he has been appointed on regular basis Permanen t Confirmati
and on which he is not on probation employme
on in a post
nt
All the
8822 Lien three
The total amount of penalty under RTI
8823 act shall not exceed Rs. ? 25000 50000 75000 100000
The total LD shall not exceed value of

% of undelivered goods and amount
stipulated in the contract
8824 1 2 5 10
The total number of holidays to be observed
in all Defence Accounts Offices, wherever
they are situated
will be in a year
8825 16 17 15 + 2 RH 16 + 2 RH
CENTRAD (Centre for Training and
Development) is functioning from
?
8826 35339 34243 37530 37895
officer whose services are lent by Defence to Parent
Civil and vice versa are departme
borne by? nt
8827 Defence Civil Borrower
The transit Pay and Allowances of Officers of Dept. to
the Defence Services lent to Civil Department which he is
or, vice versa, are debitable to ? proceedin Lending Borrowing Defence
g Departme nt Departme Service
nt Estimates
8828
departme
nt to which
he is
The Travelling Allowance of a Government Parent transferre
servant transferred from one department to Departme d
another is debited to the nt
decided in
8829 each case None
The treatment at AMA consulting
8830 room is limited to days? 30 15 10 5
The treatment at the consulting room

of Authorized Medical Attendant is limited to
days in general?
8831 3 5 10 15
The ultimate responsibility for ensuring that Principal
expenditure does not exceed the Staff
corresponding budget allotment rests on Officers PCDA/CD A
(Service concerned
H.Qrs)
8832 FADS CGDA
The unique field with which information is Check digit
retrieved easily in PAO (ORs) for PBORs is of the army
? number Name of the Army
PBOR Number
8833 Unit code

The validity of coupons issued by First day, Last day, First day, Last day,
8834 Military Farm is of the next current sixth sixth
Broad form
in which
The word 'Form' used in Defence Accounts Appropria te
head of
Code does not include the prescription of ? are kept
account
8835 Both None

Chief
Constructi
on Engineer
(R&D)
Ordnance New Delhi PCDA (R&D)
The work of Defence Laboratories is DRDO,
Factory
administered by ? New Delhi New Delhi
Board
8836
The work related to vetting of Draft Gazette
Notification (DGN) in respect of Army Officers
was transferred to 01.01.197 01.01.198
PCDA (O) w.e.f. ? 6 4
8837 1.1.1996 1.10.1997

the accuracy and completeness of accounts to
secure that all receipts are brought to account
under the proper head, that all expenditure
and disbursements are authorized, vouched
and correctly classified and that the final
account represents a complete and true
statement of the financial transactions it
purports to
exhibit.
One and
8838 Primary Main only Spiritual
The shall appoint a person who is Chief Justice
qualified to be appointed a judge of the of India
Supreme Court to be Attorney Prime All the
General for India Minister three
8839 President
There are Major heads under
8840 Revenue Receipts ? 4 5 6 7
There are two models of incurring Capital and Central

expenditure out of fund placed at the disposal Revenue Purchase and
of authorities to whom Local Capital and CAPEX/OP
budget is allocated. What are they? Purchase State EX
8841
There are Sub-Major heads under
8842 Capital Outlay? 8 9 10 12
Six digits
number
Third component of CDA (O) Account Number Two digits Six digits with
is represented by ? number number alphabet
8843 Unit code

Account
Number of
Third component of CDA (O) Account Number Army Task
Ledger wing Officer Check Alpha
represents ? Number
8844
Respectiv e Nearest
ECHS Military
Third party payments in respect of ECHS Regional Poly Clinic Station Hospital
personnel are done by ? CDA H.Qrs.
8845
Through which document, AO GE satisfies Measure Completio n
himself in audit that Schedule B stores are ment Book Certificate
issued to Contractor by USR/Baby Any of the
MES? indent three
8846
Till , Defence Finance was part of
MOF and became MOD (Fin) as Independent
Division under MOD?
8847 1975 1976 1983 1984
Time limit for drawing Advance of LTC is No such
days before journey in case of limit
travel by Air/Sea/Road?
8848 65 95 125
Time limit for drawing Advance of LTC No such
is days before journey in case of travel by limit
Train?
8849 65 95 125
To accept necessity by a CFA is Rough Cost Indication of Approxim Technical
prepared and submitted cost ate Sanction
Estimate
8850
To accept special tenders such as cost plus
type, prior sanction of
is necessary
8851 GOI PCDA E in C DGADS
To arrive at the figures to be included in the
Forecast Estimates for Defence Pension
heads, actuals of the will Preceedin g Last 6
be taken as basis? last 3 years last 2 years
year months
8852
To avoid delay in sanction of pension of DAD
employee, period of Qualifying Service is
verified before date 18
of his/her retirement? months
8853 6 months 1 years 2 years

Average
charges in
To avoid double payments recurring charges the last Previous Previous All the
quarter years
will be linked with and audited? charges three
charges
8854
To become eligible for double rate of
Transport Allowance the disability percentage
of employee should be
minimum ?
8855 0.1 0.25 0.4 0.5

government servant should not Minor child Any of the
possess own house in the town/UA in the three
name of ?
8856 Self Spouse
To become eligible for pension,
8857 normally a PBOR is supposed to serve 5 10 15 20
To calculate Hospital stoppage rolls,

(time) is taken as basis (i.e.
admission/discharge before and after)
in Military Hospital?
8858 12 Noon 0.541667 0.5625 0.583333

Date shown Date of Date of
on the dispatch by receipt of
To claim for an overcharge by Railways, six original Railways original bill All the
months period is computed for DAD from the bill
three
date
8859
To classify a road as â€˜Military PCDA/CD
8860 Roadâ€™, whose prior approval is GOI GOC in C CWE A
To close an existing road in a Cantonment CEO,

whose prior approval is necessary? Cantonme
nt Board
PCDA/CD A
8861 GOC in C GOI

Book value Total Book Constructi
of each value of all on cost
building to buildings to incurred for
be be demolishe each
demolishe d building
d, separately Constructi
To determine the Competent Authority to separately on cost
sanction a demolition statement, which of the incurred for
following points should be considered? total
buildings
8862
approved establishment in EME EME Army
workshops, whose sanction if necessary? EME Depot Head
Records Battalion Quarters
8863 GOC in C
To enable the audit authorities to focus on
the retiring employeesâ€™ dues/demands,
their pay bills are prepared and sent
separately in the
last months of service?
8864 6 4 3 2
its normal activities from 1st April till such Suppleme
time as the Appropriation Bill is enacted, ntary Grant
is obtained from Additional Vote on
Parliament? Grant in Aid
Grant Account
8865
To ensure that all the items purchased
through Supply Order have been accounted
for, you will carry out Ledger to a and vice voucher to c and vice
verification from ? voucher versa ledger versa
8866
published in respect of a specific PBOR, Every Check Digit
Army No. is cross verified
with his ?
8867 Sheet Roll Both None
as on 01.01.2016, Basic Pay + Grade Pay of
the government servant is multiplied with a
factor of as per
7th CPC?
8868 1.86 2.57 2.75 3.2

respect of Contractors bills, verification by the
auditor should be test checked by to the
extent of Group Another
cent percent? Officer Auditor
8869 SAO/AO AAO

particulars of all payments made to Income Demand
contractors should be noted in Tax Register Register NRC
the ? Register
8870 None
To make payments outside the terms PCDA/CD A Next All the
of contract, whose consent is necessary? higher CFA three
8871 CFA
To notify the individual casualties, Either a or
8872 Order is issued? Part I Part II b Both
To obtain the decision of PCDA/CDA, which Office Note

kind of Office Communication is
used in a PCDA/CDA Office
8873 Circular Letter U.O. Note
To obtain treatment at Private ward in
a Recognised hospital, minimum basic pay
should be Rs. p.m.
8874 47601 63101 80901 None
ward in a Recognised hospital,
minimum basic pay should be Rs. p.m.
8875 47601 63101 80901 None

To prevent possibility of alterations in ledgers,
LAO staff will first check
leading up to balances before Arithmetic All the
taking up any other audit process? totals three
8876 Receipts Issues

Comparision of 3 different manufactureres of Above Above 25000 Above Above
particular article/goods is compulsory when 25000 up up 250000 up 50000 up
the to 2.5 to 30 to 30 to 2.5
value is? lakhs lakhs lakhs lakhs
8877
To rectify the errors which of the Trail Journal
8878 following is used? Balance Proper Both None
To remove C&AG of India procedure similar to Member of Supreme

the removal of which of the following should Parliamen Court Judge
be followed? t Vice All the
President three
8879
To transfer superseded items, which are
stocked by other stores depots,
are prepared by the depots Nominal Expense Issue Any of the
transferring those items? Vouchers Vouchers vouchers three
8880
To what extent, Cash accounts of
8881 Military Farm are supposed to be 0.333333 0.166667 0.5 1
To what extent, linking of issues (Transfer

outward) is supposed to be
verified in local audit.
8882 0.333333 0.166667 0.5 1
To whom the AAO GE reports for all matters IA cell of
in DAD? Main Office
8883 RAO/LAO Both None

Consignor Consignor Consignee Issuing
LAO to unit to unit to their depot to
Top List is the list with which vouchers are Consignee Consignee LAO their LAO
forwarded by to ? LAO unit
8884
Register would be agreed with total of Schedule III CMP
the relevant by D section of PCDA (O)? figure
8885 Cheques Vouchers

Trading A/c, Profit & LossA/c form
8886 parts of records under Cost Financial Both None
Training Allowance is payable to an eligible

employee for a maximum period of
only during the entire No such
career as per VII CPC? limit

Transactions arising in the books of CsDA
which are adjustable in the books of AG State
Govt./PAO Ministries and Departments of Settlemen t Revolving Civil ID
Central Accounts Accounts Schedules
Government, are settled through ?
8888 cash
Transactions arising in the books of one All India
controller which are adjustable in the books Consolidat
of another CDA are adjusted through? ed Compilati Defence
on Exchange
Account
8889 cash basis CAS of RBI

Defence Defence
Proforma Exchange
Transactions between Defence, Postal & Account Account Civil ID
Railways are settled through ? Schedules
8890 Cash
Transactions in respect of Foreign CDA PCDA New PCDA (CC)
Service in the Australian Government are (Army) Delhi Lucknow
settled centrally by the ? Meerut
8891 CDA Patna
Transactions of Defence Services arising in PCDA (R&D)
UK, adjustable in India passed through the New Delhi
Inward London PCDA New PCDA (BR) All the
Account and dealt with by ? Delhi New Delhi three
8892
Transactions of the Defence Services taking Defence Inward Outward
place in the branches and offices of RBI, SBI Proforma settlemen t settlemen t
and its Associates Account Account Account Revolving
will be taken directly against? Account
8893
Transactions relating to Debt, Small Saving Consolidat Contingen cy Public
Provident Funds, Reserve Funds, Deposits, ed fund of Fund of India Account of
Miscellaneous and India India All the
Remittances fall under ? three
8894
Transactions relating to issues of Issues on Issues on
categories will be supported by issue Payment loan
vouchers?
8895 Both None
Transactions relating to Pension Payments
made by Embassy of India, Kathmandu are
settled through RBI CGDA PCDA New PCDA (BR) PCDA (P)
CAS, Nagpur against ? office Delhi New Delhi Allahabad
8896
Temporar y Completel y
rejected rejected
Transactions uploaded by PCDA (O) under SBI transactio transactio
CMP system, but rejected ns ns Either a or b
are classified as ?
8897 None
of debts due to Government but which do not Miscellan Unclassifie
come under any of the Heads of Advances eous d Advances
specified will be Other Advances Suspense
compiled to the head? Advances Heads
8898
Transactions with Railways, Posts are settled Settlemen t
through by Account ID
PCsDA/CsDA? Schedules
8899 Cheques None
To correct To revise
error of provisiona l
Transfer entries are operated for which of the classificati classificati
on on
following adjustments?
8900 Both None

Inter
Departme
Transfer Entry (Class II P.M. voucher) is not Rectificati Clearance of Payment of ntal
operated in which of the following cases? on of error debt heads bill Adjustme
nt
8901
Transfer of buildings under one Army Army
Command between Departments Headquart
under MOD requires approval of ers
8902 MOD GOC in C GOI
Transfer of funds from one primary Assignme nt Cash Fund Reappropr
unit of appropriation to another such unit is Assignme nt Transfer iation
defined as ?
8903
Transfer of funds from one primary unit of Re Modified misapprop appropriat
appropriation to another such appropriat appropriat riation ion
unit within a grant is called ? ion ion
8904
Transfer of Installations between Services of
the Ministry of Defence
requires the sanction of ?
8905 CGDA MOD DGADS GOI
Transfer to a post carrying less pay Written
8906 cannot be made except due to ? Infficiency request Both None
Transit loss of goods is to be born by Equally by No such
the Buyer understan
, unless agreed upon differently?
and Seller ding
8907 Buyer Seller

Transit pay & allowances both forward and
return journey of Govt. servants transferred
to or from Missions and Offices abroad will be Parent That plans Differs from
borne by the Ministry transfer case to case
Ministry ?
8908 Both
Transportation of Men and Material is Corps of
the responsibility of which of the following Engineers
corps of Indian Army?
8909 ASC AOC EME
Transportation of stores from abroad Stores Freight special
to India by air under special sanction of India collect basis collect basis collect basis
are received on basis
8910 None
Transportation wing of PCDA (O) does not Short Reserve
deal with Travelling Allowance claims of Service Officers
which of the following Commissi when
officers? oned Reemploy ed recalled
8911 None
Travelling Allowance of Military students Defence Civil Both a, b Both a, b
under training with survey parties is debitable Services Departme nt 50-50 75-25
to the ? Estimates ratio ratio
8912
Treasuries in the State Government set up are District Chief Finance
generally under the supervision of ? Treasury Minister of Minister of
State Officers the the
Assembly state State
8913
can be extended to days if the
system of treatment is Indian/Homeopathy?
8914 20 25 30 40
Treatment at AMA consulting room is limited No such
to maximum of limit
consultations within 10 days
8915 2 3 4
TTEIG is made available to Master

Adjutant Engineer in General of
in Defence Service
General Chief
Estimates? Ordnance
8916 QMG
Andaman &
Nicobar
Two HRAs are payable for the employees Islands North East
posted in ? Region
8917 Both None

Two or more persons are said to
when they agree upon the same thing in the
same sense as oer Contract Act?
8918 Consent Accept Contract Consider
Two or more persons are said to consent the same in the same
when they agree upon as per thing sense
Contract Act?
8919 A or B A And B
Two separate skeleton lists one for No. 3 &
one for No. 5 copies are required to be
prepared and Engineer
forwarded to LAO by Depots? Store
8920 Remount Medical Ordnance

Not
permitted
to use other
kinds of
leave during
Intervene
purpose of
applying the maximum limit
one Depends
continuou s Different on case to
8921 spell spells case
AO/SAO) - for all bills valuing above the
financial powers of AAOs and up
to Rs.
Ultimately, the recovers the amount Issuing Bank Advising All the
from the applicant in the case Bank three
of payment through Letter of Credit?
8923 Seller
Maximum 15
days in entire
service
irrespectiv e
of No. of
occassions Any
Unavaialed portion of Joining Time can be Only One Two
Number of
credited to EL account of an employee occasion in occassions
(Subject to maximum of 15 days) can be done the entire in entire occassions
. No such
on Occassions? service service
restirction
8924
Under Buy (Global), procurement will
8925 be done from vendors? Indian Foreign Both None
Semi Private
Ward and
Under CGHS employee drawing basic pay of General below Private Delux Ward
47601 to 63100 is eligible for Ward Ward
8926
Semi Private Private
Ward Ward and
Under CGHS employee drawing basic pay of General below
Delux Ward
63101-80900 Ward
8927
Under CGHS employee drawing basic pay of General Semi Private Delux
80900 and above Ward Private Ward ward ward and
below
8928
Under CGHS employee drawing basic No such
8929 pay up to is eligible for only General 47600 63100 80900 limit
Government is credited to the

subscriber's account once in a
?
8930 year half year Quarter month
Under FR 56 J Review is done for
8931 Group C post after attained the age of 50 52 55 58
Under FR 56 J Review is done for Group C post

in case not governed by any pension rules â€“
Completion of
years of service
8932 25 30 33 35
A or B service or post â€“ Had entered service
before attaining the age of 35 years, after he
has attained years of age
8933 50 55 56 58
Army Commanders, power to purchase of GOCs in C of
stores of ordnance origin up to Rs. 10 crores all
per transaction in consultation with Finance is command s GOC in C of Chief of GOC in C
vested NC & EC Army ARTRAC
with ?
8934
Under the Administrative Tribunals
8935 Act, a bench consists of members 2 3 4 5
Achieving Pre
targets in a determine d
systematic plans and
Minimum manner Low
Operating cost
cost
Under the concept of 3 Es of Audit, Economy All the
8936 is defined as ? three
Departmentalization of Accounts,
of the Ministry concerned has been
made responsible for the submission of the
audited Annual Appropriation Accounts duly
signed by the Chief Accounting Authority
Controller Financial
8937 Geneal Pr. CCA Secretary Advisor
Departmentalization of Accounts, each Pay Local Audit
Ministry/Department has a Accounts Office
under them? Office
8938 Both None
Under the scheme of Focal Point Branch, each Defence Focal Point
CDA is a ? Accountin Branch
g Circle
8939 Both None
At the first At the first Both CFA
instance instance only technical decides
only financial bid and which bid is
technical is opened financial to be
bid is bids are opened first
opened opened
together
8940 Under the two bid system:

Consolidated Fund of India has been
8941 112 343 266 148
Contingency fund of India has been
8942 112 148 266 267
Under which article of constitution Public
Account of India has been
8943 112 148 266 267
When the
presenting
officer is
legal
Under which circumstances, a Charged practition er When
Official can defend his case with the Disciplinar y
assistance of Legal Practitioner in Disciplinary Authority so
proceedings? permits
8944 None Both

Where where the
eligible seniority of a
persons person is
were revised
omitted to retrospect
over-
Under which condition Review DPC should be be ively All the
considere reporting of three
convened?
d vacancies
8945
Under which of the following circumstances, During During Study
Government servants suspensio Leave
are eligible for LTC (self)? n
8946 Both None
Under which of the following circumstances, Transfer to
pay fixation is not involved in respect of a lower post
Government Permanen t
servant under 7th CPC? Deputatio n
Transfer
8947 None
valuation of material, closing stock three
is valuated at latest market price?
8948 FIFO LIFO HIFO
valuation of material, current cost three
of materials is charged to production?
8949 FIFO LIFO HIFO
Original TS
Revision of
Under which of the following reasons, is found
Technical Administr
Technical Sanction (TS) accorded to costed reasons ative based on
schedule of work cannot be revised? inaccurate
Approval
Estimates
8950 None
Under which of the methods of depreciation, Depreciati on
asset value will not be reduced ? fund
Original investmen
cost t
8951 Both None

Under which of the methods of Straight line Diminishin g
depreciation, asset will become Nil after some balance
time period?
8952 Both None
Under which rule of CCS CCA Rules an
8953 employee can be suspended 9 10 14 16
Undisbursed pay& allowances are credited to Pay & Deposits Suspense Any of the
? Allowance s Head Head three
head
8954
Is deposited
to
Governme is carried
Unexpended balances of Cash Assignment Lapses to
nt forward to Depends on
? Governme nt case to case
next year
8955
Carried Deposited to automatic
forwarded CDA through ally lapsed
Unexpended balances under cash to next MRO to
year governme
assignments are ?
nt
8956 None
Discharge Roll of the PBOR together with
Medical Examination Report or Release Board
proceedings to Record Office at least in
advance of the 12 24
date of discharge months months

Unit Entitlements are written in
8958 in the Registers for each type of Red Ink Black Ink Blue Ink Pencil
Unit of product or service in rlation to which Cost Cost Centre All the
costs are ascertained is defined Allocation three
as ? unit
8959 Cost Unit
Units in which inspection may be limited to
one occasion per anum, normally month
cash account is
audited in full by LAO?
8960 four three two one

Units of Air Force responsible to Station Self Special Store
maintain public fund accounts on station basis Accountin g Accountin g Accountin g Accountin g
are known as ? Units Units Units units
8961
parties, an order or ruling of the arbitral
tribunal made prior to the replacement of an
arbitrator shall not be solely because
there has been a change in the composition
of the
arbitral tribunal
Implemen
8962 Valid Invalid Postpone d ted
exceptional circumstances of the case
otherwise determines, no Government
servant shall be granted leave of any kind for
a continuous
period exceeding ?
Unserviceable MT spare parts are accounted Divisional Stores in Salvage All the
for in by MES? Stock Hand Ledger three
Ledger
8964
None.
Disposed by
Formation
Engineers
Unserviceable surplus stores should be Field
returned by Formation Engineers to for Engineer Ordnance
Park
disposal Depot
8965 a or b
Deposited
through MRO
Surrender to PCDA/CD
Unspent balance under Annual Training Grant ed to A
as on 31st March of a year should be
Governme
?
nt
8966 Both None

be utilized
to the best
interest of
Unspent balance under Training Grant at the Lapse to be carried state
close of financial year will Governme forward to
? nt next year
Any of the
8967 three
Unspent balances under Receipt Governme
8968 Heads and Expenditure heads are Balances nt Both None
Up to Rs. purchase can be done

8969 on GeM portal without any 25000 50000 2.5 Lakhs 30 Lakhs
Up-gradation under MACP scheme is

admissible on completion of years
of service in a post?
8970 4 6 8 10
Up-gradation under MACP scheme is The next next
granted to the Government Employee to higher higher pay
? grade level
8971 Both None
Used Measurement Books are kept
8972 under the personal custody of in a GE AGE JE AO
filled by promotion from Senior Hindi

Translators with years regular service in the
grade?
8973 8 6 5 3
Vacuum tubes was used in
8974 generation. First third Fourth Fifth
Validation reports generated by EDP in

respect of Part II orders will be checked %
by the respective AAOs
with the Part II Orders?
8975 100 66.66 50 33.33

Value of anticipated drawal over a period of
should be taken into account while
determining the level of CFA for conclusion of
Rate
Contract/Price Agreement?

Value of stores issued to Contractor free for Completio n
fixing will form the part of Report Part
for the purpose of total Contract â€Ãâ€™ Completio n Constructi
expenditure incurred for the work? Agreemen t Certificate on Account
8977
Vehicles condemned as BER under All the
8978 proper authority will be treated as Salvage Scrap Obsolete three
Vehicles condemned as BER under the All the

8979 proper authority will be treated as Surplus Salvage Scrap three
Vehicles found to be beyond

8980 economical repair by workshops are Class III Class IV Class V Class VI
the Officers preferring third party claims in
respect of stores/services/works etc should
be done 100% by AAO when the value of
the transaction exceeds Rs. ?
8981 1000 5000 10000 25000

Vertical and horizontal totals in
8982 ledgers are known as in Costing Balances Totals Castings
None.
Decided by
President
Vice President of India will be elected by Members of Members of
? Lok Sabha Rajya Sabha
8983 Both
Some Person None.
appointed by Deputy
President Chairpers
on Rajya
Sabha
Vice President of India will take oath in the

8984 presence of ? President a or b
Voluntary transfer of possession from one
person to another is defined as
under sale of goods act?
8985 Sale Purchase Delivery Transfer
Estimated
gross
expenditu
re included
in Demands
for Grants
Previous Previous
yearâ€™s yearâ€™s
allotment s expenditu re
Vote on Account Budget covers 1/6 th of

8986 ? None
Provisiona l
allocation
made by
the service
headquart
ers Passed by
Parliamen t
Authorize d Authorize d
8987 Vote on Account is by CGDA by FADS
bakeries to units or formations will be sent by
the with a top list to the
consignee's LAO for verification of LAO of the Concerne d All the
credits in the concerned PCDA/CD A
Bakery three
consignee's ledgers Bakery
8988
Vouchers of stores which are not required to Simple
be struck off or brought on charge by Receipt/Is
issuing/receiving formations sue Expense Nominal Skeleton
are known as ? vouchers Vouchers Vouchers vouchers
8989
Vouchers on which expendable stores are Certified
issued to various branches of Army Head Issue
Quarters are known as ? Nominal Expense Vouchers Issue
Vouchers vouchers Vouchers
8990
Credit Debit wages
wages and and Credit
Wages include expenditure on erection of Credit Debit wages Debit Buildings
building. What will be the wages and and Buildings
adjustment in Final Accounts? Buildings Buildings
8991
any
remunera
tion payable
under any
award a
Court Bonus as per
terms of
Employme nt
8992 Wages include which of the following? Both None

GOC in C in E in C in
consultati consultati on
on with with
Waiving of authorized charges on a/c of PCDA/CD PCDA/CD
electric energy and water from the Occupants A A
of Govt. Buildings can be done by
8993 Both None

Waiving of authorized charges on account of
electric energy and water
requires the sanction of
8994 PCDA E in C CE GOI
Want of receipted copies of issue vouchers Observati Depends on Trivial Error
from consignee unit is on case to
classified as in audit case
8995 Objection
Major Minor
8996 Warning is ? penalty penalty Both None
Fixed rate
based on
value of work
for unmetere
Water issued to Contractors for works will be All India Flat d supplies
charged at a rate stated in the contract, which Rate for
will be in general metered Any of two
? supplies
8997 None
repayable in each case not later than
from the date of making that
advance?
Their area equal to all
of controller
Welfare Grant in Aid is released to Budget Jurisdictio s
PCsDA/CsDA on basis? handled n
8999 Per capita

To purchase To Procure
in bulk to systems
seek volume where
discount upgradati
What are the points to be kept in mind while To purchase on is
possible All the
procuring the Computer the latest three
Systems system
9000
pass third party claims i.e. up to Rs. Full powers
except in the office of PCDA New Delhi?
9001 5 lakhs 50 lakhs 1 crore

What code head is required to be operated in
case of an unbalanced 00/020/8 00/020/8 00/020/6 00/020/8
punching medium to balance it? 0 3 1 2
9002
What do you mean by â€˜MRâ€™ with Major Minor Major Manual
reference to DO II in a PAO (ORs)? Record Rejection Rejection Rejection
9003
What do you mean by â€˜Pâ€™ with Processed Partially Pending for
reference to DO II in a PAO (ORs) successfull y acted want of
Accepted/Rejected by system? Purified record earlier
Record DOII
9004
What does Ã¯Â¿Â½LÃ¯Â¿Â½ Mark in Not
9005 Attendance Register denote? Leave Late Present None
What does â€˜Lâ€™ Mark in Not

9006 Attendance Register denote? Leave Late Present None
Revenue Capital MES R&D
Expenditu Expenditu re Expenditu Expenditu
re of of re re
What does Major Head 4076 pertain to? Defence Defence
9007
Supply of
services by
What does Schedule â€˜Dâ€™ refer to in a MES Supply of Hiring of Hiring of
Contract Agreement by MES? Stores T&P Transport
9008
Cash Cash Stores Stores
What does section (A) of part II of MFAI es reported reported es reported es reported
Report represent? fresh already fresh already
9009
Stores Cash Stores Cash
What does section (B) of part I of MFAI Report es reported reported es reported es reported
represent? fresh already already fresh
9010
account of Aeronautical Allowance
payable to PBORs?
9011 338 450 675 144
account of Airworthiness Certificate
Allowance payable to
PBORs with 2-10 years service?
9012 338 450 675 144

on account of Airworthiness Certificate
Allowance payable to PBORs with more than
10 years
service?
9013 338 450 675 144






9020 Minute for Dip-Fathom up to 20 2.7 4.05 5.4 8.1
What is the % of advance admissible for

indoor treatment where CGHS package rate is
available for specific
treatment of illness?
9021 25 50 75 90
9022 as Extra work allowance to PBORs? 1 2 5 10

Officers/PBORs posted to Lakshadweep
Islands
9023 10 12 15 20
Officers/PBORs posted to Nicobar Islands
9024 10 12 15 20
to Areas around capital towns?
9025 10 16 20 25
to Difficult Areas?
9026 10 16 20 25
What is the % of Basic Pay admissible as
Island Allowance to Officers/PBORs
posted to More Difficult Areas?
9027 10 16 20 25
What is the % of Basic pay admissible on
account of Non Practicing
Allowance to Officers per month?
9028 5 10 15 20
Ex-Service Men in Group
â€˜Câ€™ posts of DR?
9029 27 15 7.5 10
Other Backward Casts out
of DR?
9030 27 15 7.5 10
Scheduled Casts out of DR?
9031 27 15 7.5 10
Scheduled Tribes out of DR?
9032 27 15 7.5 10
What is the age of retirement for C &
9033 AG of India? 58 60 62 65
What is the age prescribed for

retirement superannuation for Central
Government Employees?
9034 58 60 62 65
What is the amount admissible on
9035 account PC Advance to employees? 75000 50000 40000 30000

to Army Officers?
9036 20000 15000 10000 5000
to MNS Officers?
9037 20000 15000 10000 5000
9038 anum on account of Dress Allowance 20000 15000 10000 5000

in the pay level of 1 to
5?
9039 250 450 650 1000
receiving pay in the pay level of 12 and
above?
9040 250 450 650 1000
What is the amount of contribution
in the pay level of 6?
9041 250 450 650 1000
9042 250 450 650 1000

What is the amount of Grant in Aid released
for welfare of the employees in Central
Government Department on
per man basis
9043 50 100 25 75
a or b or c
What is the amount of HBA payable to Cost of the Repaying
whichever
Government servants? house Capacity
is least
9044 25 lakhs
9045 on account of PG Allowance (Degree) 2250 1500 3400 2700

9046 on account of PG Allowance (Diploma) 1350 1500 2250 2700

account of Classification Allowance when
upgraded from one class to
higher class for X category
9047 225 270 300 500

on account of Good Service Allowance First
Badge?
9048 144 288 432 576
on account of Good Service Allowance Second
Badge?
9049 144 288 432 576
account of Good Service Allowance
Third Badge?
9050 144 288 432 576
What is the average No. of working hours in a
week that government
office observes?
9051 44 42 40 45
What is the basic document laying Project Market
Parameters and acts as the reference Analysis
document for the vendor as report All the
well as the user three
9052 Tender Estimates

What is the basic document that serves the Punching Printed All the
purpose of Journal in the Medium Compilati three
Accounting System used in DAD on
9053 Ledger
What is the basic unit of Infantry in
9054 Indian Army? Regiment Battalion Company None
Return of Licence fee Occupatio n All the

recoveries bills Returns three
9055 What is the basis for recovery of LF

Costed Approxim
Schedule of ate
What is the basis on which a CFA accords works Estimates All the
Rough Cost
administrative approval? three
9056
levels 1 to 5
9057 250 450 650 1000
What is the CGHS contribution prescribed per
month for employees
of pay levels 12 and above
9058 250 450 650 1000
9059 prescribed per month for employees 250 450 650 1000

levels 7 to 11
9060 250 450 650 1000
What is the colour of APAR form used
9061 for writing APAR of CDA? Cream Blue Pink None
30 MPs (15- 30 MPs (20- 30 MPs (0- 30 MPs (30-

Lok Lok Lok Sabha, Lok
What is the composition of Estimates Sabha, 15- Sabha, 10- 30- Rajya Sabha, 0-
Committee? Rajya Rajya Sabha) Rajya
9062
22 MPs (15- 22 MPs (7- 30 MPs (15- 30 MPs (20-
Lok Lok Sabha, Lok Lok
What is the composition of Public Accounts Sabha, 7- 15- Rajya Sabha, 15- Sabha, 10-
Rajya Sabha) Rajya Rajya
Committee?
9063
What is the correct sequence of flow of work?
1. Demand for and Planning of New Works 2.
Appropriation of Funds 3. Administrative
Approval 4.
Preparation of Approximate Estimates
9064 1234 1423 1432 1342

sending APAR for Review and sending to 31st August 30th
APAR section or accepting Septembe
authority? r
9065 30th June 31st July
No Left to
restriction discretion
What is the entitlement for LTC of an to avail LTC Admissibl e Admissibl e of PCDA/CD
employee and his/her family during the to only A
to only self
period of his/her suspension? family
9066
Discretion
of
Competen t
Authority to
sanction
proportio
nately or
full
What is the entitlement of an employee who Proportio

joins in the middle of calendar year to avail nate to
9067 Casual Leave? 4 days 8 days period
What is the entry pay of AAO in DAD
9068 after VII CPC? 53100 47600 44900 56100
9069 What is the entry pay of DCDA in 56100 67700 78800 118500
What is the entry pay of level 10 in
9070 Pay Matrix as per 7th CPC? 53100 56100 67700 47600
What is the equivalent rank of Major General Air Marshal Air Vice Air Group
in Air Force? Marshal Commodo Captain
re
9071
What is the extent of audit prescribed
9072 for post audit of pay bills of DAD 0.083333 0.166667 0.25 0.333333
What is the financial limit up to which CFA

can resort to purchase with out
any Quotation?
9073 25000 30000 2.5 lakhs None
(Capital (Gross Sales / (Net Sales (Capital
Employed Capital / Capital Employed
/ Gross Employed Employed /Net
What is the formula used to calculate Capital
Turnover Ratio in the Ratio Analysis? Sales) X 100 ) X 100 ) X 100 Sales) X 100
9074
Current
Assets/Cu
What is the formula used to calculate Current rrent Assets/Lia Assets/Ca Current
Liabilities Assets/Ca
Ratio in the Ratio Analysis? bilities pital pital
9075
(Net (Net
Sales/Net Sales/Aver
What is the formula used to calculate Debtors ) age Debtors ) (Sales/Net (Sales/De
Debtors ) X btors ) X
Debtors Turnover Ratio in the Ratio Analysis? X 100 X 100
100 100
9076
What is the formula used to calculate Squre root Suquare
Economic Ordering Quantity (EOQ)? of 2UP/S) root of
UP/S
9077 2UP/S UP/S
Profit /Net Sales) X Profit Profit
What is the formula used to calculate Gross /Total Sales) 100 /Total Sales) /Net Sales)
Profit Ratio in the Ratio Analysis? X X X
100 100 100
9078
(Labour (Labour
Cost / Cost Cost / Gross
of Goods Profit) X 100
Sold) X (Labour (Labour
100 Cost / Sales) Cost / Net
X 100 Profit) X 100
What is the formula used to calculate Labur
9079 Cost Ratio in the Ratio Analysis?
(Material (Material (Material
Consumed Consumed Consumed
(Material /Cost of / Gross /Net
What is the formula used to calculate Consumed Goods Sold) Profit) X 100 Profit) X 100
Material Cost Ratio in the Ratio Analysis? / Sales) X X
100 100
9080
Profit /Net Sales) X Profit Profit /
What is the formula used to calculate Net /Total Sales) 100 /Total Sales) Sales) X 100
Profit Ratio in the Ratio Analysis? X X
100 100
9081
1- Change in
(Variable Contributi
Cost/Sales on/Chang e
value) in Sales
What is the formula used to calculate P/V Contributi All the
9082 Ratio on/Sales three
(Operatin g (Total sales (Cash (Total value
Profit /Operatin g Available/ of Assets
/Operatin g Capital Operating /Operatin g
Capital Employed Capital Capital
Employed ) X 100 Employed Employed
What is the formula used to calculate ) X 100 ) X 100 ) X 100
Profitability Ratio?
9083
(Net Profit (Gross (Gross
after Tax Profit Profit after
(Net Profit /Total /Total Tax/Total
/Total Assets) X 100 Assets) X Assets) X
Assets) X 100 100
100
What is the formula used to calculate Return
9084 on Assets in the Ratio Analysis?
(Total (Total (Sales / (Net Sales
Assets/ Net Assets/ Total / Total
What is the formula used to calculate Total Sales) Sales) X Assets) X Assets) X
Assets Turnover Ratio in the Ratio Analysis? X 100 100 100 100
9085
(Net (Sales/Wo (Working (Working
Sales/Wor rking Capital / Capital /
What is the formula used to calculate king Capital Capital ) X Net Sales) X Sales) X 100
Working Capital Turnover Ratio in the Ratio )X 100 100
Analysis? 100
9086
Liquid
Assets/Cu
What is the formula used to calculateLiquidity Liquid
Liquid rrent Cash/Capi
Assets/ Assets/ Liabilities
Ratio in the Ratio Analysis? tal
Liabilities Capital
9087
What is the frequency of audit of cantonment Once in two
Boards years
9088 Quarterly Half yearly Yearly

of Superannuation Lists of civilians by Half Yearly once in Two Once in a
units to Pay Sections of PCDA/CDA office? years quarter
9089 Yearly
Subscriber Subscriber State Subscriber
â€™s â€™s Contributi â€™s
What is the full form of â€˜SCFâ€™ in the contributi contributo on fund Contributi
context of NPS? on fund ry fund on File
9090
nt e- e- Market nt e- nt e-
Market Platform Market Market
Place Procurem Procedure
ent
9091 What is the full form of GeM?
Personal
Authentifi
Proprietor y Private cation Profession
Article Article Certificate al Agency

What is the grace period allowed to honour No such
the bill? provision
9093 1 week 5 days 3 days

Full HRA Reduced HRA
applicable applicable at
at selected selected
place of place of
What is the HRA entitlement for a JCO/OR residence residence Full HRA Reduced
when posted in Field and has (SPR) (SPR) applicable HRA at the
family/dependents for whom Government at Class Z place of
accomodation is not provided city posting
9094
Communication of decision of 15th August 15th 15th 15th
competent authority on the representation Septembe r October November
on APAR?
9095
What is the last date prescribed for
9096 submission of APAR to Reviewing 30th April 30th June 31st May 31st July
balance that can be sanctioned as withdrawal

for purchase/construction
of House?
9097 100 90 75 50
What is the maximum % of pension that can
be commuted by a
Government Servant?
9098 25 30 35 40
What is the maximum age limit No such
prescribed for Retired Government servant to limit
get nominated as IO?
9099 62 65 70
admissible as CEA for employee in respect of
one child per anum?
9100 27000 30000 45000 81000
admissible as Hostel subsidy for employee in
respect of one child per
anum?
9101 27000 30000 45000 81000
Gratuity admissible to a
Government Servant?
Gratuity payable to
government servants?
What is the maximum amount of work
9104 that can be executed under a TC? 50000 150000 200000 100000
What is the maximum cost ceiling (multiples
of Basic pay per month) under HBA rules to a
Government employee subject to maximum
of cost
of the house or Mximum ceiling limit?
9105 34 134 139 150

House for a Government employee subject to
maximum of cost of the house or No. of times
of Basic Pay
under HBA Rules?
9106 40 lakhs 50 lakhs 75 lakhs 1 crore

What is the maximum escalation cost
9107 that can be incurred in a maintenance 0.05 0.1 0.15 0.2
What is the maximum number of cases in

which a Retired Government Servant can act
as a Defence Assistant
at a particular time?
9108 2 3 7 10
9109 What is the meaning of Reprimand? Warning Scolding Both None
9110 Brigadier in Army? 69400 121200 130600 139600

9111 Colonel in Army? 69400 121200 130600 139600
What is the mimumum entry pay of Lt.

9112 Col. in Army? 69400 121200 130600 139600

9113 Major General in Army? 144200 139600 130600 121200
What is the mimumum pay of Chief of

9114 Army Staff? 200000 215000 225000 250000
What is the minimum entry pay assured in Rs. 18000/- Rs. 20000/- Rs. 21000/- Rs. 25000/-
Central Government p.m. p.m. p.m. p.m.
Employment
9115
9116 Havildar in Army? 21700 25500 29200 35400

9117 Naik in Army? 21700 25500 29200 35400
What is the minimum entry pay for Nb

9118 Subedar in Army? 21700 25500 29200 35400

9119 Sepoy in Army? 18000 21000 21700 25500

9120 Subedar in Army? 35400 44900 47600 53100
9121 Subedar Major in Army? 35400 44900 47600 53100

9122 Captain in Army? 56100 61300 69400 47600

9123 Lieutenant in Army? 56100 61300 69400 47600
What is the minimum entry pay of Lt.

9124 General HAG + in Army? 144200 182200 205400 225000

9125 Major in Army? 56100 61300 69400 47600
What is the minimum subscription under GPF No such

that is cumpulsory i.e. minimum
% of pay in the pay level? %
9126 6 10 20
Book
adjustmen t
through
What is the mode of settlement of RBI, CAS Cash
transactions between DGS&D and Defence? Nagpur Settlemen t
Issue of None of
9127 cheque these
What is the name of the OA project currently
implemented in Regional
CDA office?
9128 Sugam Tulip Bhawan Suvigya
procurement of stores (1) Produced in India
(2) Manufactured in India from imported
stores (3) Manufactured abroad which need
to be imported (4) Foreign Manufacture held
in stock in
India
9129 1234 1243 1342 1324

9130 What is the pay lebel of Subedar in 5 6 7 8
What is the pay lebel of Subedar
9131 Major in Army? 5 6 7 8
9132 What is the pay lebel of Havildar in 3 4 5 6

9133 What is the pay lebel of Naik in Army? 1 2 3 4
What is the pay lebel of Nb Subedar in
9134 Army? 3 4 5 6
What is the Pay level in Pay matrix, admissible

to Junior Administrative
Grade officer of DAD per VII CPC?
9135 11 12 13 13A
9136 What is the Pay Level of AAO in DAD? 7 8 6 9
What is the pay level of Accounts
9137 Officer in DAD 10 9 8 6
9138 What is the pay level of ACDA in DAD? 8 9 10 11
9139 What is the pay level of Apex scale 15 16 17 18
9140 What is the pay level of Auditor in 2 3 4 5
What is the pay level of Brigadier in
9141 Indian Army? 13A 14 15 16
What is the pay level of Captain in

9142 Indian Army? 9 10 10B 11
9143 What is the pay level of CDA in DAD? 13 13A 14 15

What is the pay level of Chief of Army
9144 Staff in Indian Army? 15 16 17 18
9145 What is the pay level of Clerk in DAD? 1 2 3 4

What is the pay level of Colonel in
9146 Indian Army? 14 13A 13 12A
9147 What is the pay level of Hony. 8 9 10 10B

9148 What is the pay level of Hony. Lt.? 8 9 10 10B
What is the pay level of Lieutenant in
9149 Indian Army? 9 10 10B 11
What is the pay level of Lt. Col. in

9150 Indian Army? 10 10B 11 12A

9151 (HAG +) in Indian Army? 13A 14 15 16

9152 (HAG) in Indian Army? 13A 14 15 16
What is the pay level of Major General

9153 in Indian Army? 13A 14 15 16
What is the pay level of Major in

9154 Indian Army? 10 10B 11 12A
9155 What is the pay level of MTS in DAD? 1 2 3 4

9156 What is the pay level of Sepoy in 1 2 3 4
What is the pay level of Vice Chief of
Army Staff and Army Commanders (Apex) in
Indian Army?
9157 15 16 17 18
What is the penalty for mutilation of
9158 Identity card by a DAD employee? Rs. 50/- Rs. 100/- Rs. 25/- 10/-
Contractor to appeal to Area Commander Six months Three One month

against retrenchments months
from his bills?
9159 3 years
21 30
working days working
days
9160 What is the period of validity of MRO 21 days 30 days
What is the periodicity of Internal and Once in Once in Two Once in a Once in
External Lime washing (white or tinted) for three years years year six months
cook houses of Army units?
9161
What is the periodicity of O&M Once in a Once in half As Once in two
Inspection of sub offices under a PCDA? year year decided by years
PCDA
9162
What is the periodicity of RAR Onec in 14 Once in 30 Once in 45 Once in 60
9163 payments in the case of MES contracts days days days days

9164 for Controlled items of stores? Monthly Quartely Half yearly yearly
for items of stores other than Controlled,

Short Life, Valuable and
Attractive?
9165 Monthly Quartely Half yearly yearly
What is the periodicity of stock taking for Monthly/ Quarterly/ Half
short life items of stores? Quarterly Half yearly yerly/year ly
9166 yearly
9167 for Valuable and Attractive items of Monthly Quartely Half yearly yearly
What is the prefix used for operation

9168 of RDR heads oo o1 o9 o5
What is the prescribed % for detailed audit

check in respect of Railway
Warrants in Local Audit?
9169 1 2 5 10
What is the prescribed percentage for One month one month in two months
conducting scale audit of Strength returns of in a quarter a half year in a half
Army Officers in PCDA (O)? year
9170 None
What is the prescribed time limit for Within one Within six Within There is no
submission of the medical claims after year months three limit
completion of treatment? months
9171
sections of CDA Office to settle a complaint
given?
9173 sections to settle a complaint given? 30 days 21 days 14 days 7 days
What is the quantum of Higher

Qualification Incentive admissible to Army
Personnel for Grade 1 courses?
9174 30000 25000 20000 15000
Full LD for
the period
for which the
Supplier was
responsibl e
for the delay,
subject to
the LD not
exceeding
10% of the
value of the
contract
Full LD , Full LD ,
subject to subject to
the LD not the LD not
exceeding exceeding
10% of the 5% of the
value of the value of the
contract contract
What is the quantum of LD that can be

charged when Delay in supplies resulted in
actual/ demonstrable monetary loss but the
Supplier was responsible only for a part of the LD may be
delay and the remaining part was waived in
9175 beyond Supplierâ€™s control? full
What is the quantum of leave admissible to a
female Government
employee during abortion?
9176 No limit 90 days 45 days 30 days
Pay
admissible
to him if he
was
appointed
to higher
What is the quantum of pay admissible as post on 10% of the
Additional Post Allowance for holding regular present basic
appointments of higher posts? basis pay
a or b a or b
whichever whichever
9177 is higher is loweer
What is the rate of CEA per month
9178 admissible to Army Personnel? 1500 1800 2250 2500
One third of One fourth One Fifth of
Dip Money of Dip Dip Money
What is the rate of Diving Attendant Half of Dip Money
Allowance? Money
9179
What is the rate of Family pension
9180 admissible i.e. % of Pay? 50 40 30 25
payable to retired officers per case appointed 80% of 60% of 50% of 40% of
as IO when the No. of witnesses cited in the monthly monthly monthly monthly
Charge Sheet is basic basic basic basic
6-10? pension pension pension pension
9181
What is the rate of Hostel Subsidy per
9182 month admissible to Army Personnel? 4500 5000 6000 6750

PBORs of Army per month for Category I
9183 1350 1689 2025 None

PBORs of Army per month for Category II
9184 1350 1689 2025 None

Allowance admissible to Officers and PBORs
of Army per month for
Category III
9185 1350 1689 2025 None
month for Aviators
holding Green Card ?
9186 3600 2700 900 630
month for Aviators
holding Master Green Card ?
9187 3600 2700 900 630
month for Cat
'A'?
9188 3600 2700 900 630
What is the rate of Qualification
month for Cat 'A'?
9189 3600 2700 900 630
month for Master
Aviation Instructor?
9190 3600 2700 900 1125
Allowance admissible to Army
personnel per month for Senior Aviation
Instructor Class 1?
9191 3600 2700 900 1125
Assistance payable to retired officers per case
appointed as IO when the No. of witnesses
cited in the Charge Sheet
is 6-10?
9192 Rs. 10000 Rs. 20000 Rs. 30000 Rs. 40000

9193 admissible to Army Officers per 30000 36000 40000 42500

9194 admissible to PBORs per month? 15000 20000 250000 30000
What is the rate of TPTA admissible to Armed

Forces personnel in the pay level 9 and above
per month in the
case of other than higher TPTA cities?
9195 7200 + DA 3600 + DA 1800 + DA None

What is the rate of Transportation allowance
payable to retired officers
per case appointed as IO ?
9196 Rs. 10000 Rs. 20000 Rs. 30000 Rs. 40000
9197 on account of Flight Test Engineer to 5300 4100 3600 2700

to Army Officer?
9198 10500 6000 3400 2700
to PBOR?
9199 10500 6000 3400 2700
on account of Para Reserve Allowance
9200 2625 1500 675 338
on account of Project Allowance payable to
Army Officer?
9201 2625 1500 3400 2700
account of Project Allowance
payable to PBOR?
9202 2625 1500 3400 2700
Classified Specialist?
9203 3600 4500 5000 5400
Consultant/Advisor/Professor
9204 3600 4500 5000 5400
Graded Specialist?
9205 3600 4500 5000 5400
on account of Technical Allowance Tier 1
9206 1000 2000 3000 4000
account of Test Pilot Allowance to
Officers?
9207 5300 4100 3600 2700
on account of Tough Location
Allowance to Army Officers under TLA- 1
9208 5300 3400 1200 1000

on account of Tough Location Allowance to
PBORs under TLA-1
9209 4100 2700 1200 1000
9210 allowance (Field) payable to Army 16900 13013 10500 9700

9211 allowance (Field) payable to PBOR? 16900 13013 10500 9700

allowance (Mod. Field) payable to
Army Officer?
9212 16900 13013 10500 9700
9213 allowance (Mod. Field) payable to 16900 13013 9700 7469

allowance (Peace) payable to Army
Officer?
9214 16900 13013 10500 9700
9215 allowance (Peace) payable to PBOR? 9700 6000 7469 13013

Allowance payable to Cearance/Deep
Diving Officer?
9216 900 1170 1350 1800
Class 1?
9217 900 1170 1350 1800
Allowance payable to Clearance Diver Class II?
9218 900 1170 1350 1800

Allowance payable to Clearance Diver Class
III?
9219 990 1170 1350 1800
9220 Allowance payable to Ships Diver? 900 1170 990 1350

9221 Allowance payable to Ships Diving 900 1170 1350 1800



Area Allowance (Mod. Field) payable to Army
Officer?
9224 6300 6000 9700 3600
9225 Area Allowance (Mod. Field) payable 6300 6000 9700 3600

9226 Area Allowance HAFA payable to Army 16900 10500 9700 6000

9227 Area Allowance HAFA payable to 16900 10500 9700 6000



Altitude Allowance under Category I payable
to Army Officer?
9230 5300 4100 3400 2700
Altitude Allowance under Category I payable
to PBOR?
9231 5300 4100 3400 2700
Altitude Allowance under Category II payable
to Army Officer?
9232 25000 17300 5300 4100
payable to PBOR?
9233 25000 17300 5300 4100
Allowance under Category III
9234 25000 17300 5300 4100
Allowance under Category III
payable to PBOR?
9235 25000 17300 5300 4100

What is the retention period

9238 Debit/Credit scrolls in a PCDA/CDA 3 years 5 years 10 years 30 years
What is the retention period of Authorization

slips in PCDA (O) office
from the month of issue ?
What is the retention period of Cash
9240 Book in a Regional PCDA/CDA office? 3 years 5 years 6 years 10 years
What is the retention period of Classification

of Hand book of receipts and charges (at least
one copy) in a
PCDA/CDA office

9242 Contract Agreements (MES) in a 3 years 5 years 10 years 30 years
What is the retention period of DP

9243 Sheets in a Controllerâ€™s office? 1 year 2 years 3 years 5 years
Financial Concurrences/U.O. Notes Register of

IFA cases in PCDA/CDA
office?
What is the retention period of GP
9245 Fund Demand Register in a PCDA/CDA 3 years 5 years 10 years 30 years
What is the retention period of IRLAs

9246 of Discharged PBORs 6 Years 3 Years 5 years 10 years
What is the retention period of Master

9247 Note Book in a Regional CDA office? 3 years 5 years 10 years 75 years

ordinary correspondence files in a PCDA/CDA
office?
What is the Retention Period of P.P.O
9249 in a CDA office? 5 years 25 years 45 years 75 years
bills of DAD personnel, except June

and December a Regional PCDA/CDA office?

9251 Pension Payment Orders in a 3 years 10 years 30 years 75 years
What is the retention period of Punching

Media in EDP centre of a
Register of Disciplinary cases in a
Controllerâ€™s office?
9254 Schedule III (D section copy) in a 3 years 5 years 10 years 35 years

9255 Shadow files register in a IFA office? 3 years 5 years 10 years 75 years

9256 subject files in PCDA/CDA office? 75 years 65 years 45 years 35 years
What is the retention period of TA Bills

(including LTC bills) in a Regional PCDA/CDA
office?
prescribed for Bills, Contingent Bills
and Medical Reimursement Claims in a CDA
office?
What is the revised rate of Fixed
9259 Medical Allowance per month after VII 500 750 1000 1500
Bad Debts,
RBD, RDD
What is the sequence of deduction to be RDD, RBD, RBD, RDD, Any of the
followed to arrive at net Debtors? Bad Debts Bad Debts three
9260
Single Entry
with Double
Entry
Principles as
required
What is the system of accounting followed in Double

9261 DAD? Single Entry Entry None
What will be date of next increment 01.04.201 01.07.201 01.01.201 01.07.201
9262 for an employee joints on 01.04.2017? 8 7 8 8
What will be the score of a

government if he is given a grading of
â€œ4â€•in the APAR for the year?
9263 4 5 6 0
Attendance Register for those granted
half a day's casual leave for the forenoon
session?
9264 HPL LA HL CL
Whch of the following is not a subsidary book Bills Purchases Journal
of Journal? Receivabl Day Book Proper
e book
9265 None
Reference Reference to Reference
to Attorney Solicitor to Addl.
Whch of the following references by CAT General General Solicitor All the
would be construed as a reference to General three
Advocate General?
9266
noted or protested for non- acceptance
acceptance or for better security and any
person accepts it supra protest for honour of
the drawer or of any one of the endorsers,
such person is called ?
Acceptor
9267 for Honor Acceptor Endorsee Payee
Debit the Debit the Credit the Credit the
Creditors Creditors and Creditors Creditors
and Debit Credit the and Debit and credit
the Bills Bills Bills the bills
payable Payable payable payable
When a bill payable is accepted what will be
accounting adjustment?
9268
When a bill payable is accepted, it will
9269 become a for the payer? Liability Asset Income Loss

Creditors Creditors
and Credit and Debit
the Bills the Bills
Credit the payable payable
Debit the
When a bill payable is dishonored, what will Creditors
creditors and
the accounting adjustment? and Bills
Bills payable
payable
9270
Credit Bills Debit the
Receivabl e Bills
and Credit Receivabl e Debit the
When a bill receivable discounted with bank the Bank and Debit Debtors and Credit the
gets dishonored, what will be the accounting the Debtors and
Credit the
adjustment? Bank Credit Bank
Bank
9271
Debit Bills Debit Bills Credit Bills Credit Bills
Receivabl e Receivabl e Receivabl e Receivabl e
and Credit and Debit and Debit and Credit
the the the the
When a bill receivable is accepted by a Debtors Debtors Debtors Debtors
debtor, what will be accounting adjustment?
9272
Debit Bank, Credit Bank, Credit Bank, Debit Bank,
Discount Discount and Discount Discount
and Credit Credit Bills and Debit and Debit
Bills Receivabl e Bills Bills
Receivabl e Receivabl e Receivabl e
When a bill Receivable is discounted from the
bank, what will be adjustment?
9273
Debit the Debit the Credt the Credt the
receivable receivable receivable receivable
and Debit and Credit and Debit and Credit
the the the the
When a bill receivable is dishonored, what Debtors Debtors Debtors Debtors
adjustment is required in final accounts?
9274
Creditors and Creditors
Credit the and Credit
Bills the Bills
Debit the Receivabl Receivabl Debit the
When a bill Receivable is endorsed to a Creditors e e Creditors
creditor, what will be the accounting and Credit and Debit
adjustment? the the
Debtors Debtors
9275
Debit Cash Credit Cash Debit Cash Credit Cash
When a bill receivable is honored by the Receivabl e Receivabl e Receivabl e Receivabl e
payer, what will be the accounting
adjustment?
9276
When a Book of Regulation is lost by the Pay 5 times
individual who took it on loan, he/she will of cost of the
? Replace the book
book
9277 a or b None
Services is vacated, damages claimed by the Barrack Demurrag e Terminal All the
owner of the building are damages Charges Compensa three
known as ? tion
9278
will be will be
adjusted by adjusted by
debit to debit to DEA
security of concerned
deposit CDA &
head & credit to
credit to Security
DEA of Deposit
concerned head
CDA
When a cash security deposit is transferred

from one audit officer to another, the need not be
9279 transaction compiled None
When a CGHS benificiary falls sick in
outstation Medical Certificate issued by RMP
can be accepted if AMA is not available within
a distance of KMs
from place of stay?
9280 5 8 10 12
Credt
theBank
Debit the Debit the Credit the and Credit
When a cheque deposited into bank is the Debtors
Bank and Bank and Bank and
dishonored, what adjustment is required in
Debit the Credit the Debit the
final accounts?
Debtors Debtors Debtors
9281
Debit the
debtor and
credit the
creditor
When a cheque given by a debtor is endorsed Debit the
Debit the credit the
to a creditor gets dishonored then entry will debtor and debtor and creditor and
be done as credit the
creditor creditor
? debtor
9282
When a cheque is cancelled and a fresh All the
cheque is issued, which class of three
P.M. is operated in PCDA/CDA office?
9283 1 2 5
When a cheque is lost by a third party and
fresh cheque is issued, which of
the following bond is taken?
9284 Fidelity Surety Security Indemnity
When a Contract is proposed to be concluded Next higher
for longer than 1 year but not exceeding CFA
three years, sanction of
must be obtained? PCDA/CD A
9285 MOD GOI

Accept such Not accept Execute a
transfer the proposal fresh
When a Contractor desires to transfer a contract
contract to another party, we will
9286 None
None. Fresh
Contract is
executed
with party
willing to
take up
When a contractor desires to transfer Next

9287 a contract, whose approval is required? CFA higher CFA PCDA/CD A
When a court attachment order is received in Court As decided
respect of a Contractor, which of the attachme nt by CDA
following will have first Governme order Both
claim over his payments? nt dues equally
9288
Decide audit
point as per
rule as
When a defective rule comes to the notice of See it stands
a PCDA/CDA, he will whether it
? stands
refer to All the
9289 CGDA three
When a Defence Building is leased for a The
period of three months or more to more than Contracto rs
One Contractor, for a purpose otherthan in proportio
Cinema Exhibitions, it will be insured by n as per
? The lease
Insurace
Contracto rs agreemen
t Not
in equal
Required
proportio n
9290 MES
is received by the Defence Authorities, HQrs Nick Name Project
of Commands will allot a to Name
the aid?
9291 Code head Civil code
for a work_ required on urgent Military
reasons, is responsible for delay/lapses
in completion of the prescribed procedure for
necessary
approvals?
9292 CEA CFA Both None

No fresh No fresh
offer of offer of
appointm appointm
ent on ent on
promotio n promotio n
shall be shall be
made in made in
such cases such cases
for a period for a period
of 1 year of 3 years
from the from the
No fresh date of date of
offer of refusal of refusal of
appointm first first
ent on No fresh promotio n promotio n
promotio n offer of or till the or till the
shall be appointm ent next next
made in on promotio vacancy vacancy
such cases n shall be arises arises
for a period made till whichever whichever
of 1 year next vacancy is later is earlier
from the arises
date of first
promotio
n
When a Government Servant does not want

to accept the promotion which is offered to
9293 him?
In lieu
thereof, avail
LTC for self
once a year
from HQ to
HT or place
where family
resides and
for spouse
and
dependen t
children to
travel once a
year to HQrs.
Avail LTC to Of Governme
HT in two nt Servant
year block
and/or LTC
to
anywhere in
India in four
year
block
When a Government servant serving in above

region leaves his family behind at old H.Qrs.
or another place and has not availed transfer
9294 TA for family, he can ? Both None
down within the same station of retirement
involving change of residence or at a place
nox exceeding 20 KMs distance, % of One third of One third of 50% of Half of 80%
Composite 80% of Basic
Basic pay Basic pay of Basic pay
Transfer Grant is admissible? Pay
9295
When a patient consults the same AMA in Single a or b at the a or b at the
regard to super imposition of another combined discretion discretion
discease during the course of consultati Fresh of HOD of AMA
treatment, it is regarded as ? on consultati on
9296
When a PBOR has not rendered minimum
qualifying service for earning service pension,
he will be paid Service Gratuity if he serves for
a
minimum period of years?
9297 2 5 7 10
When a PBOR is absent from duty without
due authority for a period of
he is declared as a Three
â€˜deserterâ€™ after investigation of Six months
months
the case by a Court of Inquiry?

When a PBOR is transferred from one corps to LPC is IRLA is
another, is issued transferre
issued/transferred? d
9299 Both None
When a police guard renders services as a His pay and Departme
Government treasure in the absence of a allowance s ntal charges
military guard, which of the following will be His by his Dept.
Travelling All the
charged to
three
Defence Service Estimates? Expenses
9300
exchange or cheque is transferred to any
person, so as to constitute that person the
holder thereof, the All the
instrument is said to be ? Transferre d Negotiate d Exchange d three
9301
transferre d Returned to
When a unit is disbanded, unspent balances
to other Supply
of rations are
local units Depot
9302 auctioned None

When a vendor is not able to supply the Risk &
stores or render service which of the Expenses
following clause can be invoked by Option clause
the purchaser? clause
9303 Fall clause None

Any of the
three with
proper
justificatio n
When a work contains both Authorized and
Special Authorise d
Special items, CFA will be determined with
work work
reference to the powers of ?
9304 Total work

When a wrong interpretation of a financial Date of
rule has been followed in an audit office, the incidence of
new interpretation should, in the absence of Date of Date on expenditu
special instructions to the contrary be given issue of which re
effect to from the ? clarificatio n observatio n
by CGDA is raised
9305 None
When AAO is heading the sub office (Say
ALAO, AAO BSO etc.) he/she can sanction
days of Casual leave to
subordinate at a time?
9306 2 4 6 5
When ACDA gets recruited in DAD his pay will
be fixed with reference to the
pay level of ?
9307 9 10 11 12
SSR rates
adjusted by
When additional stores are issued to Contracto Highest of
Stock Book
contractor by GE, which of the following rates Rates Market Rates rs % the three
will be charged?
9308
When advance is drawn for TA/DA much
before journey date, officer should produce
the Railway Ticket(s) within of the drawal
of advance to
Controlling Officer?
surrender ed
to the
authority
who initially
carried
When an allottee of ATG moves out from Deposited allotted
forward to
under One HQ. Command to another, to PCDA/CD
Unspent balance under ATG should be ? A new
Command
9310 None
When an employee dies within 5 years after
retirement and the total amount actually
received by him on account of pension (or
service gratuity), Dearness Relief, retirement
gratuity, commutation amount is less than 12
times the emoluments drawn at the time of
retirement, the deficiency is granted to the
nominees/family. This
amount is known as ?
Residuary Death Retiremen t Service

9311 Gratuity Gratuity Gratuity Gratuity
Advance
drawn for
medical
treatment of
When an employee gets transferred from the family
payment jurisdiction of one CDA to another, Advance of member
which of the following need not be adjusted TA
through DIDS?
9312 Both None

Double the
amount of
When an employee is given rent free Licence Fee
accommodation, an amount equal to House Rent
will be added to Income for the Allowance
purpose of Income Tax Calculation?
9313 Licence Fee None

Balance is
transferre d
through
Defence
Exchange
When an individual against whom Debt Head Balance is Account
Advance is outstanding is transferred to audit
intimated
control of another Controller _ action is
taken? through LPC
9314 Both None

Ask the
administra
tive authority
to obtain
When an objection raised by a CDA could not Ask CDA to requisite
withdraw sanction
be settled by him, CGDA may
the same
9315 both none

When an officer fall sick while on duty and is Non Absence Sick List
retained on the sick list for a period of 30 days Qualifying without Concessio n
or less, such absence Service leave
from duty is treated as?
9316 Sick Leave

his turn in a post on higher scale or grade
borne on the cadre of the service to which he
belongs, he may be authorized by special
order of the appropriate authority Proforma
officiating promotion into such scale or
grade . Whch rule we are discussing about?
Stepping up
9317 of pay Next Below Lien None
When an officer opts to draw TPTA and not 10000 + DA 12500 + DA 15750 + DA
availing officer car, he/she is
allowed TPTA of Rs. per month
9318 7200 + DA
Next higher
authority of
Issuing
When an order sanctioning expenditure Authority
contains no indication of the amount or limit Issuing All the
of sanction, CDA Authority three
will take up the matter with ?
9319 CGDA
Next above
stage in next
higher
When Annual increment is granted the pay of Next stage level a or b a or b
a government gets fixed in in same pay whichever whichever
? level is beneficial is less
9320
PCDA (O) PCDA (O) Field
against PAO against the Imprest
of the CDA of the Holder
Imprest PA of the against
When Army Officer is paid by the Imprest Holder Imprest PCDA (O) PAO
Holder, DIDS is originated by Holder against
? PCDA (O)
9321
When audit is not able to investigate a time
barred claim due to non availability of
records, Sanctioning All the
powers are vested in full with three
9322 GOI MOD CGDA

Debit Cash Debit Cash Credit Cash Credit Cash
When bills payable is honored, what will be Bills Bills Bills Bills
the accounting adjustment? Payable Payable Payable Payable
9323
When both Defence land and buildings are PCDA/CD A
surplus, Disposal is carried out by
?
9324 DGDE MSTC MOD
When cash sales are made to X, then X A/c is Depends on
? case to
case
9325 Credited Debited None
When Date of Birth is not known in respect of Last day Date as
an employee, but month and year known, of the month declared by
which date will be 1st day of 16th of the him/her
considered as DOB? the month month
9326
When Defence buildings are declared surplus, PCDA/CD A
but not land , disposal action
is carried out by ?
9327 DGDE MES None
Not
required to
When Depreciation of Machinery entry is be
posted, Machine A/c is ? updated
9328 Debited Credited None

When Depreciation on office building is given Trading Profit and Balance Both b and
in Trial Balance, it will appear Account loss sheet c
in of final accounts? account
9329
Separate Lower Highest
proceedin Authority will authority
gs will be initiate with
initiated by common consent of
each proceedin gs others may
Disciplinar y and send the order for
Authority result to common
When Disciplinary authorities are different for higher proceedin
different individuals in a Disciplinary case, authority? g
which of the following course of action would
be
appropriate?
Any of the
9330 three
When Engineer services are carried out by Contingen cy Depends on Defence
CPWD on behalf of Defence Services, Funds Fund of India the case Service
are provided from Civil Estimates
Estimates
9331
When entitled class ticket is not available, Below the
journey by class is admissible in case of entitled
Temporary Duty? class Any of the
Next Higher Any Higher
three
9332
When erroneous payments have been left
unchallenged in PCDA office, re audit of bills
paid more than 12 months previously, can be Next higher
undertaken CFA
with the permission of ?
9333 CGDA MOD CFA
When Funds on ECR are drawn, the units Move
ordered to move at less than 48 hours notice Sanctionin g
will submit certificate of authority
expending to ? PCDA/CD A
9334 Both None

Discretion
of
Competen t
When Furlough leave is combined with Authority
Annual Leave, which is taken first
?
Furlough As applied
9335 leave Annual Leave by Officer
Debit Both Both
furniture furniture furniture
When furniture destroyed due to fire and credit Debit loss and loss will and loss will
accident, What will be adjustment in Final loss and Credit be be
Accounts? Furniture debited Credited
9336
surplus to authorized station requirements
and cannot advantageously be moved
elsewhere, is issued to officers on hire in
excess of authorized scales, Rent at the rate
of Cannot be
% per anum of the Capital cost of issued at all
furniture will be recovered by MES?
9337 15 12.5 10
AEs-AA processes must be completed at the
earliest opportunity not exceeding
after
Commencement of works?

9339 Goods account will be ? Debited Credited Both None

9340 Loss account will be ? Debited Credited Both None
When goods are in such state that the buyer in Deliverabl

would under the contract be bound to take e state
delivery of them, they
are said to be ? Transferre d
9341 Sold Delivered

When in the Bill or in any indorsement
thereon the name of any person is given in
addition to the drawee to be resorted to in Drawee in
Second Drawee in Alternate
case of need, such Drawee due course case of Drawee
person is called ? Need
9342
maximum for Antedating of
Commission?
9343 12 15 18 24
maximum for Period of secondment and
Antedating of
commission put together?
9344 12 15 18 24
allowed maximum for Period of secondment?
9345 12 15 18 24
further provision of item of store will be
made because the prototype of a successor
equipment has been formally accepted and is
required to be retained to meet
tactical/technical training or other special
requirements within the service, it is classified Obsolesce
as nt
?

reasons, expenditure is likely to exceed ntary
authorized limits, is prepared Suppleme Technical Revised All the
ntary Sanction Estimate three
Estimate
9347
reasons, the expenditure is likely to exceed ntary
authorized limits, Revised Estimate Technical Additional
will be prepared by MES? Estimate Estimate Estimate
9348
existing old item(s) witha new item(s), Risk & Buy Back
clause should be incorporated in the Expenses offer
RFP?
9349 Option Fall
When it is difficult to estimate the quantities Percentag e Contract for
correctly until the work has been Rate specific
commenced, which type of Term Contract job
contract is concluded? Contract
9350 None
Deduct Cost Deduct Sales Deduct Deduct Cost
Price from Price from Sales Price Price from
Sales, Sales, from Sales, Sales,
Debtors and Debtors and Debtors and Debtors and
post cost post cost post sales post cost
price of the price of the price of the price of the
goods in goods in goods in goods in
trading trading trading trading
account on account on account on account on
credit side credit side credit side credit side
and assets and assets and assets and assets
side of the side of the side of the side of the
balance balance balance balance
sheet under sheet under sheet under sheet under
closing closing closing closing
stock stock stock stock
When it is given in the adjustment that goods

sent on sale or approval basis have been
included in sales, what will be adjustment in
9351 final accounts?
When it is necessary to collect materials for a
work, for which Admin Approval is not yet
accorded, prior CFA of the
approval of is required? PCDA/CD A
work
9352 GE CWE
When land cultivated in excess of prescribed
scales, of net profit is credited to
Government from Three
Regimental fund of a unit? One fourth
fourth
9353 Half One third

The
contract will
be offered
to the next
lowest Discretion
There shall
Tenderer of the
When Lowest Tender is found invalid or be CDA will be
withdrawn for any reason retenderin consulted accepting
officer
g
prevails
9354
When machinery is purchased from
9355 vendor, which account will be Cash Vendor A or B None
When MES carries out work for a State Revenue Reduction of

Government, Departmental Charges are Expenditu Expenditu
adjusted as in the books of re re Capital Revenue
Defence? Receipt Receipt
9356
MES will
only issue
When MES entrusts works services to the TS
agency of a Municipality, Technical Sanction irrespectiv
will be accorded by MES if the cost exceeds e of amount
Rs. ?
9357 one lakh 10 lakhs 5 lakhs

duties of the unit permit) for a work,
of the engineer unit employed on
construction work may be authorized by CE to Any
exercise the Nearest GE
specified
powers of GE?
9358 OC None
Officer Officer
actually nominate d
When officer possessing financial powers is performin g by the
No financial
posted out and no officer has been appointed the duties powers officer
in his place, financial responsibility will rest relieved
exercised
on?
As advised
9359 by CDA
his willingness to do or to abstain from doing
anything, with a view to obtaining the assent
of that other to such act or abstinence, he is
said to
make a ?
9360 Proposal Request Contract Tender

No the If unavoidab Give oral Give the
officer is le give the direction oral
not direction and and then direction
supposed to confirm take and Record
give oral immediat ely approval of such oral
direction thereafter the next directions
superior separately
officer to
ratify
When oral direction is given to a subordinate

as it is felt necessary for immediate action,
what course of
9361 action would you suggest the officer?
When payment is made on account of
9362 Rent, Rent A/c will be ? Credited Debited A or B None
Reduce his
AFPPF
subscripti on
to compulsor
y
Stop his minimum
monthly
pay and
allowance
s
When PBOR goes into Debit Balance, PAO will

9363 ? Both None
When PBOR is granted Commission, action Record Depot
should be taken to call for the LPC from the Office of the Battalion of
concerned by corps CO of the the
PCDA (O)? unit corps
9364 PAO (ORs)

Concerne d
Administr
When PCDA/CDA considers that any rule or ative
order has infringed any one of the canons of Authority
financial propriety; he should convey his
opinion to?
All the
9365 CGDA Army H.Qrs. three
When proprietor takes business Either A or Both A
9366 money for personal use account is Capital Drawings B and B
When proprietor withdraws goods from

business, which of the following accounts will
be effected? Capital, Capital, Drawings, Drawings,
Drawings Purchases Purchases Sales
9367
When Ram gives money to Shyam, Ram will Credit, Debit, Credit Debit, Debit Credit,
Shyam A/c and Shyam Debit Credit
will Ram A/c?
9368
When RBI clears the advice given by Defence
to debit/credit Railways/Postal Department, it
sends Advice
Settlemen t Memo of
as intimation? clearance
Memo clearance certificate
9369 None
When repairs are carred out to
9370 Machinery, which account is debited Repairs Machinery Cash None
office building is given in Trial Balance, Trading Profit and Balance Both b and
it will appear in of final accounts? Account loss account sheet c
9371
sanctioned by Government, exchange orders
are issued by branch of Army H.Qrs.on
the authority of which payment is made to
the air line
concerned?
9372 AG GS E in C QMG
When sanction has been accorded by the
competent authority, the grant of pensions is
notified in the form of All the
by the PCDA (Pensions) Part II O.O.
three
9373 PPO LPC

amount amount A or B as
realized realized decided by
under the under the Competen t
attachme nt attachme nt Administr
orders less orders plus ative
the the remittanc Authority
When sending to civil court money deducted remittanc e charge
e charge A or B as
from the salary of the Government servant
decided by
under an attachment order, the disbursing
Audit
officer should remit to the court only
Authority
the ?
9374
When Shyam pays money to business,
9375 Shyam account will be ? Closed Credited Debited None
When some person gives money to business,

cash account is operated on
side?
9376 Debit Credit A or B None
movement of military stores, one loaded
brake-van is allowed free when the number of
vehicles of the special 12 Four 14 Four 15 Four 16 Four
train exceeds? Wheelers Wheelers Wheelers wheelers
9377
When Stores are issued by a Depot to D copy to E copy to Both copies Both copies
consuming unit, the distribution of D and E Consignor Consignee to to
copies of issue voucher is done LAO LAO consignee consignor
as under LAO LAO
9378
When Stores are issued by Army to MES, the
priced copy of the voucher is sent by
consignorâ€™s LAO to Consignee
PCDA/CD A AO/AAO GE
LAO/RAO
9379 GE
When stores are transferred from consuming
unit to Depot, which copy of the issue
voucher is left out while
preparing the same?
9380 E D C B
consuming unit to another,
copies of issue voucher are
prepared
9381 5 4 3 6
depot to another depot, the issue
voucher is generally prepared in copies
9382 Two Three Four Five

When stores transferred from one
MES unit to another voucher of
P.M is operated?
9383 Class 2 Class 9 Class 8 Class I
When temporary accommodation is to be Initial first
build on hired land will be compensa yearâ€™s
included in the approximate tion rent
estimates? payable
9384 Both None

When the charged official is for retirement Subsistenc e Compassi
during the period of Disciplinary Proceedings, Allowance onate
allowance
Pension is sanctioned? Provisiona l
9385 Full
When the day on which a promissory note or Not valid
bill of exchange is at maturity is a public and hence
holiday, the instrument shall be deemed to be Next not payable
due on the Preceding
business day
9386 Next Same
negotiable instrument signs the same,
otherwise than as such maker, for the
purpose of negotiation, on the back or face
thereof or on a slip of paper annexed thereto,
or so signs for the same purpose a stamped
paper intended to be completed as a
negotiable instrument, he is said to
the same?
9387 Transfer Exchange Endorse Mortgage

proposal is made signifies his assent thereto, Agreemen t
the proposal accepted,
becomes ?
9388 Contract Tender Promise
more than one Department, no order shall be
issued until all such Departments have
concurred, or, failing such concurrence, a
decision has been taken by or under the
authority of the ?
Ministry of Any of the

9389 Cabinet Finance DOP&T three
When there is a difference of opinion Services CGDA
between admin authorities and CDA over the H.Qrs. through
propriety of a recovery, matter shall be through Admin
reported to for CDA authoritie
orders? s
9390 Both None

When there is a difference of opinion Next higher
between administrative authorities and CDA administra
over the propriety/rate of a recovery, it will Service tive
be referred to Head authority
for orders? Quarters
9391 DGADS CGDA

between, the administrative authorities and
the Controller of Defence Accounts over the
propriety of a recovery or the rate of
recovery, the matter shall, without delay, be Service
reported to ? Head
Quarters
9392 MOD CGDA C&AG

Ask All L1 to
quote on
the spot a
rate lower
than the
When there is a tie between two or more earlier Sharing of
Contractors in respect of a work, What action amount work
would you suggest as a person working in
between
PCDA/CDA to the
all L1
MES authorities?
Lottery
Retenderi between
9393 ng All L1
Public Governme
Account nt Account
When transactions are carried out by RBI, Departme nt Departme
CAS, nt
daily scrolls are sent to PCDA/CDA by
Nagpur
of RBI Branch?
9394 None
When troops ordered to move at less than 48
Hours notice, funds can be drawn on the
authority of ECR by units Civil
from which of the following? Treasury
9395 Bank Both None

When vehicles are procured through DGS&D,
spares to the extent of requirements are
stocked by MES with
approval of CE?

difference to/from/in the cash book balance,
when we start with Balance as per Cash Book
per
pass book?
update cash
difference to/from/in the pass book balance,
when we start with Balance as per Pass Book
per
cash book?
update cash
other Ministries of Central
Government, % of Departmental charges
are charged by MES?
9399 13.5 14.5 15.5 16.5
When writing APAR, officer in immediate requires Acceptabl e
charge of the Section wants to refer to the permissio n only if it is a
APAR of the previous years? Not of PCDA/CD serious
Acceptabl e acceptabl e A case
9400
When you find a flag â€œDâ€•against details
of one Army Officer in Central Index, what do
you understand about Deputatio n Deserter
the status of his account? Death case Dismissal
case case case
9401
When you find a flag â€œSâ€•against details
of one Army Officer in Central Index, what do
you understand about Separate Secondme
the status of his account? Serving case Special case case
nt case
9402
When you find that certain stores have been
issued by a depot to another, such in
ledgers will be
verified into the Issue vouchers?
9403 Credits Debits Both None

the promisee or any other person has done or
abstained from doing, or does or abstains
from doing, or promises to do or to abstain
from doing, something, such act or abstinence
is
called a ?
Considera
9404 Contract Tender Promise tion
may be may be
booked to booked to
only one the head of
head of account
account as under
may be may be decided which more
Whenever the cost of an establishment is by CFA fund
divided in divided in
divided between two heads, how the charge equal the same is allotted
for service
proportio proportio
postage stamps is dealt with?
n n of cost
9405
severable and the buyer has accepted the treating the
goods or part thereof, the breach of any contract as
condition to be fulfilled by the seller can be repudiate
treated as a unless there is a term of a ground for d
the to that rejecting the
effectcontract? goods
breach of All the
9406 warranty three
goods of the required quality, specifications
etc., may not be available in the country and
it is necessary to also look for competitive
offers from abroad, the Department may send
copies of the tender notice Indian foreign
to which of the following? Both A and
Embassies Embassies in
B
abroad India
9407 A or B
Where a employee has given notice of an
accident, he shall, if the employer, before the
expiry of days from the time at which
service of the notice has been effected offers
to have him examined free of charge by a
qualified medical practitioner, submit himself
for such examination?

PCDA Controller s
(Central having DAD
Command cells under
) Lucknow them
Where a matter pertains to more than one centrally
Controller
controller, views/comments of other
who raises
controllers will be obtained by
the issue
?
9409 CGDA
Where a payment made to the Court is in the final
nature of a security for staying the execution Expenditu
of the decree, re
the same would be treated as
9410 Advance Deposit None

paying the compensation due under this Act
within from the date it fell due, the
Commissioner shall
charge interest?

Where both the parties to an agreement are To be
under a mistake as to a matter of fact decided in
essential to the agreement, the agreement is each case
? on merits
9412 Voidable Void Valid

Where by a contract of sale the seller an
purports to effect a present sale of future agreemen t
goods, the contract operates as Price to sell
? Agreemen t the goods
9413 Contract Sale

Where is the Eastern Air Command Trivandru
9414 situated? Shillong Allahabad m Kolkata
Where it is anticipated that site cannot be

made available to Engineers within , the
project should not be 24 12
released for execution? months months

Where journey is performed by rail without
using Form D due to non availability of Form
D in Unit / Establishment, reimbursement Imprest
should Either a or b
Holder
be claimed from by Army Officer?
9416 PCDA (O) None

Where pay book of a PBOR due for discharge
is lost or missed at the time of Finalization of
his Discharge case, three
IRLA will be kept open for _? one month two months six months
months
9417
Where permanent disability is not less than
60%, disability pension (Service + Disability
element) shall not be less than % of
emoluments subject to
minimum amount presccribed.
9418 50 60 75 100
than 60%, disability pension (Service +
Disability element) shall not be less than Rs.
i.e.minimum amount
presccribed.
9419 12000 15000 18000 21000

Where Pet animals are conveyed as part of
baggage by Army officers, the charges are
restricted by PCDA (O) to within the Not
Entitled class Road
maximum entitlement for Goods train admissible
of officer Transport
conveyance of baggage by ? at all
9420
Public
Accounts
Departme
Where RBI branch acts a focal point branch, Nearest SBI nt of the
RBI, CAS,
Scrolls are sent to PCDAs/CDAs concerned by Focal Point RBI
Nagpur
? Branch Branch
RBI New
9421 Delhi
Where recovery is on basis of calendar year Reduction
instead of FY, the entire amount of recovery of
may be treated as Revenue Capital Expenditu
between 2 Govts. In India? Receipt Receipt re
9422 None
Where the decree/award is directly against Contingen Consolidat Public
the Union of India, payment to be made in cy fund of ed fund of Account of
satisfaction thereof is India India India All the
treated as Charged on ? three
9423
Where the disablement is of a temporary
nature, such disablement as reduces the
earning capacity of a employee in any
employment in which he was engaged at the
time of the accident resulting in the
disablement is defined as disablement
under Permanen t Temporar y
Workmen's Compensation Act?
9424 Partial Total

@ is deducted if the deductor is and UTGST 2% under 2% under and
registered in that State or SGST/UTG SGST/UTG
CGST
9425
@ is deducted if the deductor is and 2% under 2% under and
registered in that State or UTGST SGST/UTG SGST/UTG
CGST
9426
in State A and the place of supply is in State 1% each 1% each
or Union territory without legislature B, TDS under CGST under SGST
@ 2 is to be deducted if the deductor is and 2% under 2% under and UTGST
registered SGST/UTG CGST IGST
in State A? ST
9427
Where the payment is to be made through
Letter of Credit, it should be opened within
days of receipt of notification of
readiness of goods for
delivery from the foreign vendor?
9428 45 60 90 180
goods on the terms that the price is to be
fixed by the valuation of a third party and
such third party cannot or does not make Depend on
such valuation, the case to case
agreement is thereby ?
Where there is an agreement to sell specific
goods, and subsequently the goods without
any fault on the part of the seller or buyer
perish or become so damaged as no longer to
answer to their description in the agreement
before the risk passes to the buyer, Depend on
the agreement is thereby ? case to case

Where there is inconsistency in a new rule Other Authority
with some of the existing rules, a reference Controller s who issued
will be made to by the All the
PCsDA/CsDA rule three
9431 CGDA
against filling up the vacancy on regular basis Out of turn Adhoc Regular Proforma
and the post cannot be kept vacant till the promotio promotio n promotio n Promotio n
final judgement n
can be made?
9432
Where two or more scales have been merged, Review DPC
the existing DPC for the conducted
grade will be the DPC for the Fresh DPC
merged grade? conducted
9433 Higher Lower

manufacture are procured by MES, Six months Immediat e
spares to the extent of requirement are
held in stock?
carried out by two or more sets of workers
working during different periods of the day,
each of such periods is called a as per
Factories
Act?
9435 Shift Turn Tenure Slot
working, or were working on any day of the
preceding twelve months, and in any part of
which a manufacturing process is being
carried on without the aid of power, or is
ordinarily so carried on is defined as Factory
as per
Factories Act?
9436 10 20 50 100
Wherever a Departmental Officer is
appointed as Inquiry Officer (Full time), he
should complete Inquiry and
submit his report within _?
9437 6 months 3 months 30 Days 20 days

When no. of
children
exceeds
two due to
second
child birth
resulting in
multiple
births
Whether under the scheme of CEA, During

reimbursement can be availed by Under Extraordin In all the
9438 Government Employee? suspensio n ary leave three cases
Which among the following omissions can be Initial any Signing
treated as trivial errors in Tenders that may alteration in tender &
be allowed to be Rates in rates schedule All the
corrected? words three
9439
Which Article of Constitution of India defines
the powers and duties of
C&AG of India
9440 149 150 151 152
prescribes that Speaker/Chairman
shall not vote in the first instance ?
9441 97 98 99 100
Which Article of Constitution of India
prescribes that there shall be a Parliament for
Union?
9442 79 80 81 82
prescribes the procedure related to Money
Bill ?
9443 106 107 108 109
stipulates that for violation of the
Constitution, President of India be removed
form office by
Impeachment?
9444 56 57 59 61
stipulates that Reports of C&AG relating to
accounts of the union shall be submitted to
President who shall cause them to be laid All the
before each three
house of Parliament
9445 149 150 151
Which Article of the Constitution of All the
9446 India defines India as a union of 1 2 3 three

power to admit new three
states?
9447 1 2 3
power to form new three
states?
9448 1 2 3
Which article of the constitution of
9449 India prescribes tenure of President of 53 54 55 56
India prescribes that When a Bill has been

passed by the Houses of Parliament, it shall
be presented to the President and the
President shall declare either that he assents
to the Bill, or that he withholds the assent
therefrom?
9450 108 109 110 111

prescribes the tenure of Vice
President of India?
9451 65 66 67 69
Which article of the constitution of India
stipuates that the Executive powers of the
Union shall be vested All the
with the President of India? three
9452 53 (1) 53 (2) 54

India stipuates that the Supreme Command of
the Defence Forces and exercise thereof shall
be regulated by All the
Law? three
9453 53 (1) 53 (2) 54

Which Article of the Constitution of
India stipulates that there shall be a Vice
President of India?
9454 60 62 63 64
Which authority is primarily responsible to Local Audit
carry out physical verification of stores? Officer
Executive
Authority
9455 Test Audit None

Air officer in Air officer in
charge charge
Which branch of Air Force H.Qrs. deals with Administr Maintena
Vice Chief Deputy Chief
Offensive operations and planning of joint of Air Staff of Air Staff ation nce
operations?
9456
Air Officer Air Officer i/c
i/c Maintena
Which branch of Air H.Qrs. Deals with Flight Administr nce Deputy
Safety? ation Chief
9457 Vice Chief

Which branch of Army H.Qrs deals with
construction and maintenance of
accommodation and works for Defence Quarter Master
Military
Servives? Master General of
Secretary
General Ordnance
9458 E in C
Quarter Master
Which Branch of Army H.Qrs. deals with General
Master General of
Bomb Disposal and mine clearing? Staff
General Ordnance
9459 E in C
Which branch of Army H.Qrs. deals with Military
Discipline and ceremonials? QMG Secretary
Branch Branch
9460 AG Branch GS Branch
Which Branch of Army H.Qrs. deals with leave Quarter Adjutant General Military
and pension of Military Master General Staff Secretary
Personnel? General
9461
Which Branch of Army H.Qrs. deals with Quarter Master General Military
Master General of
Military training and education? Staff Secretary
General Ordnance
9462
Quarter Master
Procurement policy of general stores? Master General of Staff Secretary
General Ordnance
9463
Quarter Master
Master General of
Remount and veterinary Services? Staff Secretary
General Ordnance
9464
Master Quarter Military

Which Branch of Army H.Qrs. deals with Engineer in General of Master Secretary
Works Policy? Chief
Ordnance General Branch
9465
Master
Which branch of Army Head Qrs. deals with Adjutant E in C Military
General of
Military Law? General branch Secretary
Ordnance
9466
Which branch of Army Head Quarters deals QMG MGO Military
with MT vehicles in Army? Branch Branch Secretary
Branch
9467 AG Branch
with MT Vehicles in Army? Secretary QMG MGO
Branch Branch branch
9468 AG Branch
Which branch of Army HQrs. Deals
9469 with Combat Development? GS AG QMG MGO
Which branch of Indian Army MS QMG

9470 recommend for grant of honors and GS branch AG Branch branch branch
Which branch of Naval H.Qrs. deals with the Asst. Chief

Discipline of the Civilian Personnel in the of Naval
Navy? Chief of Staff Chief of
Logistics personnel
9471 Vice Chief

Which branch of Navy H.Qrs. Deals with Chief of Chief of Chief of
Hydrography? Logistics Material personnel
9472 Vice Chief

Which branch of SBI acts as e-focal
9473 point branch for CMP transactions? Delhi Mumbai Bengaluru Pune
Which branch of the Army H.Qrs. deals Engineer QMG MGO

with Bomb disposal and Mine clearing? in Chief Branch Branch
Branch
9474 GS Branch
Which branch of the Army H.Qrs. deals Military
with Issue of Commissions in the Army? Secretary QMG MGO
Branch Branch Branch
9475 AG Branch
with Organization and development of the Branch Branch
Army?
Which branch of the Army H.Qrs. deals
with Pay & Allowances and Pension of Army QMG MGO
personnel? Branch Branch
9478 with Signal Equipment? GS Branch AG Branch Branch Branch
Which class of P.M. voucher will be

9479 operated for Railway Bills? 2 4 5 6
Which class of PM voucher is operated

9480 to adjust MRO? 1 2 8 9
Which class of Punching Medium is not

operated by Admin Pay section of
9481 1 2 4 None
9482 prepared by AO GE? 9 5 6 4

9483 voucher has two parts i.e. part A & 1 2 5 8

9484 Voucher is used for adjustment of 1 2 5 8

9485 Cash Vouchers 1 2 3 4

9486 Civil ID schedules 3 8 6 9

9487 MES Bills 1 4 6 9

9488 carry out rectification of erroneous 1 2 4 5
9489 compile Abstract of Receipts & 1 2 4 5

9490 compile Railway Vouchers 3 4 5 6

compile the cash accounts of Imprest Holders
9491 1 2 4 5
9492 respond the DIDS 2 8 4 5
Which colour of APAR form is used to

write the APAR of SAG level officer in Defence
Accounts Department?
9493 Blue Cream Pink Yellow
Which colour of the form is used for
9494 APAR of HAG officer? Yellow Blue Pink Cream
Which Commission suggests the Government Planning Election Finance

on matters related to distribution of Taxes Commissi Commissi on Commissi
between Central on/Neeti on All the
and State Governments Ayog three
9495
accounts showing the appropriations of sums Public Committe e Finance Estimates
granted by the House for expenditure and Accounts on undertaki Commissi committe e
final expenditure and Committe ngs on
results e
9496
Which copy of the issue voucher is
9497 known as Consignee Copy? B copy C copy A copy E copy
Extend the
scope of
audit and
report to
PCDA/CD A
Which copy of the issue voucher is sent to
Consignor LAO by the Supply Depot?
9498 D Both None

Which copy of the issue voucher is the office
copy of the consignee when
stores are issued from depot to unit?
9499 A B C D
Which copy of the issue vouchers is called as
Receipted copy of the Consignee when stores
are transferred
from one depot to another?
9500 C D E B
pool of unskilled Military labour for Pioneer Defence Armoured
supply and maintenance of Forces in the Corps Security Corps
Field? Corps
9501 MES
Dept. of
Defence
Which Department of Ministry of Defence Dept. of Research &
deals with advising Government on scientific Dept. of Defence Developm Dept. of Ex
ent Serviceme
aspects of Defence Productio n welfare
Military Equipment? n
9502
Dept. of
Defence
Research &
deals with appeals on account of Family Defence ent Serviceme n
Pension? Productio n welfare
Dept. of
9503 Defence
Dept. of
Defence
Dept. of Research &
Which Department of Ministry of Defence Defence Developm Dept. of Ex
deals with indigenization of imported stores? Productio ent Serviceme
n welfare
n
Dept. of
9504 Defence
Which Department of MOD is responsible to Dept. of Dept. of Departme
deal with matters relating to Parliament? Defene Defence nt of Ex-
Dept. of Productio R&D Serviceme
Defence n n
9505
Which E, the function of audit looks into the Effectiven All the
aspect of achieving the ess three
targets systematically?
9506 Economy Efficiency
9507 into the aspect of minimum operating Economy Efficiency ess three

9508 into the aspect of pre determined Economy Efficiency ess three
Which f the following items of expenditure is

not compiled in the CP ISA
Punching Medium in GE office? voucher voucher
9509 Both None
Which files are treated as important files in Confidenti
DAD offices while handing & taking over al and other
process is done between officers? important All the
files three
9510 Top Secret Secret

Which form is used for Class 8 voucher IAF CDA IAF CDA IAF CDA IAF CDA
9511 (for responding DIDS) in DAD? 336 338 - A 336 -A 338
Garden
Reach
Shipyards
Mishra Vehicle
Which is not a public sector undertaking Goa shipyard and
Dhatu Engineers Factory
under administrative control of MOD? Limited limited Jabalpur
limited
9512
Western Air Eastern Air Southern
Command Command Air
Central Air Command
Command
9513 Which is not an Air Force Command?

Restrictio n
of travel by
Air India
only is not
applicable
for travel by
air and
claiming
fare of
entitled LTC can be
Travel LTC â€“ 80 class by availed
should be tickets of Air rail during
only as per India only Saturday/
should be Sunday/Ot
entitleme nt
purchased her closed
Holidays
Which is not one of the conditions for

9514 reimbursement of LTC?
grants submitted by Ministry of Defence
Defence under Defence Service Estimates? Pensions
9515 Army Navy None

Ministry of
Surface
Transport &
Ministry of Ministry of Highway Ministry of
Shipping Home Affairs Defence
Which Ministry is responsible for the

9516 administration of Coast Guard?
Contract has Power of
been Attorney is
concluded by verified
CFA with with
Registered duplicate of
Contract Contracto GPA
r Security
has not
Deposit is
been made
enforced
by a minor
Which of following is incorrect with reference

9517 to Audit of Contracts?
Cantonme Audit fee is
nt Boards paid by
being part Cantonme
of MOD do nt Board is
not have to PCDA/CD
pay audit A asks for
fee Cantonme nt the same
Boards are to
pay audit fee
None of
these is
9518 Which of one these is correct correct
Which of the folloing techniques of inventory Order cycling Fixation of
control is done to ascertain usage and system stock levels
investment on various Two Bin ABC
items of store in Costing? system Analysis
9519
Which of the following absence is not a type Annual Sick List
of leave but treated as duty in Leave Concessio
the case of Commissioned Officer? n
9520 Furlough Sick Leave
Receipts Income and
and Expenditu re
Which of the following Account adopts cash Payments Account
basis of Accounting? Account
9521 Both None

Receipts Income and
and Expenditu re
Which of the following Account includes both Payments Account
capital and revenue items? Account
9522 Both None

Which of the following Account includes Receipts Income and
items pertaining to the preceding, current and and Expenditu re
succeding Payments Account
year? Account
9523 Both None

Which of the following Account takes into Receipts Income and
account of the outstanding expenses and and Expenditu re
Income Due for the accounting period? Payments Account
Account
9524 Both None

Which of the following Accounts are classified Grants of
under six tier arrangement? Defence
Services
9525 MOD Civil Both None
Which of the following accounts are closed Bank All the
with Credit balance? Overdraft three
9526 Creditors Capital

Which of the following accounts are All the
9527 closed with Debit balance? Cash Furniture Machinery three
Which of the following accounts are not Ration Store Subsidiary Map
audited by LAO? Accounts Accounts Accounts Accounts
9528
Taking a Taking
casual meal official
with a document s
Contracto out of office
r with
permissio n
Which of the following actions by a Senior of his Speculatin g
Auditor working in DAD violates the Discipline AO in stock
Rules? market
All the
9529 three
Receiving
money from
officers/so
ldiers in
settlemen t
of public Postal
claims Collection s
from Field
Post
Offices

9530 Cashier is objectionable? Both None
To pay
advance of
pay to
officers on
presentati
on of Supply of
personal Cashing of
funds to Field private
cheques Imprest
cheques
Holders

9531 Cashier you would object in audit? a&c
Wrong
allocation of
expenditu
re to a code
head other
than
specific
Payment of head
RARs in
excess of
work done
Which of the following actions by GE cannot

be objected to directly in audit by DAD Mistakes in
9532 against him? Cash Book None
Confer with
admin
authoritie s
to obtain
evidence in
support of
observatio n
Making
independe
nt inquiry in
a unit with
PBORs
Which of the following actions by LAO is not

9533 in order? Both None
Such Demand
amount is Intimated to
noted in a respective
Which of the following actions by PCDA (O) is demand PAO Acknowle
not correct in the case of Funds paid by Field register dgement
Cashier to Field Imprest Holders? watched
DIDS is
9534 raised
Correspon Audit Over ruling
dence with decision on the decision
GOI on Hypotheti cal of earlier
routine Case CDA
matters
Which of the following actions by PCDA is in

9535 order? All
Transfer the Grant leave
aggrieved to the
Which of the following actions is not woman aggrieved
prescribed under SH Act, while inquiry is in woman
progress?
9536 Both None

Concurren t Not signing
credit in Constructi
verificatio n on Accounts
in respect
Which of the following actions of AO GE will of LP Stores Not signing
you not object in audit? on MER
9537 None
Extension of
Tender
Opening
Date After
Due Date of
Extension of Opening
Amendme
Which of the following actions should not be Tender
nt to the
done at all by the Buyers of Defence? Opening
RFP
Date
9538 None
New CDA (O)
Account
Which of the following actions will be taken Number is
New Case allotted
simultaneously at the time of opening of new
IRLA in respect of file is
opened
Army Officer?
9539 Both None

Rendition of
Monthly
Expenditu re
Returns to
Banking of units
Which of the following activities Accounts DID
Regiment al
section of a PCDA/CDA does not deal with? schedules
funds
9540 None
Collection of
Rent & allied
charges of
Def.
Buildings
leased to Maintena
Which of the following activities do not fall Care taking third
nce Services
under the ambit of Engineer Services of Defence parties
to Def.
provided by MES? Buildings
Buildings
9541 None
covered under the definition of
Manufacturing as per the Factories Act?
9542 Washing Repairing Storing None

Trying to
solve the
problem of
the RTI
Which of the following acts are not Applicant Interpret the
supposed to be done by Public Information informatio
Officer under RTI Act? n
9543 None Both

Assisting the
executive
authoritie s
to the fullest
extent
possible in
matters
relating to
Settlemen t
of outstandi
Establishin g ng audit
a personal objections
contact
with all the
Army
officers with
whom he is
concerned
in duty?
Which of the following acts by LAO, you

9544 would say violation of Discipline? Both None
Which of the following acts can be done by Reporting,
the same officer in the case of APAR in three Reviewing
tier system otherthan in the case of and
Stenographers? Reviewing Accepting
,
Accepting
Reporting, Reporting,
9545 Reviewing Accepting
Undertaki Undertaki ng
ng honorary occasional
work of a work of a
social or literary,
charitable artistic or
nature scientific
Which of the following acts done by character
Government servant without prior sanction is
violation of CCS Conduct
Rules?
9546 Both None

Giving
similar
represent
ation
individuall y
by a Group Seeking
of Direct access
Employee to PCDA/CD
s A to meet
personally
Which of the following Acts would be treated

as violation of Discipline by a
9547 DAD employee? Both None
Transfer of Giving a Sub
Contract to Contract to
another another
Contracto r specialist
Which of the following acts, a Contractor can firm
do without the knowledge of Accepting
Officer of MES?
9548 Both None

Taking
temporary
Which of the following acts, you would say loan from
violation of conduct rules by a government Speculatio n a friend
employee?
9549 Both None

Permanen t
Advances
sanctione d
for Local
purchase of
petty
stores
Which of the following advances are not Advance of

9550 compiled to Advances Head? Pay Both None
Advance of Advance for
TA/DA for Medical
Which of the following advances cannot be
Advance of Temporar Treatment
paid from cash assignment by GE, though y Duty
Pay
urgent in nature?
9551 None
Which of the following advances does not House Advance of
require to be posted in DHRs Building PC Pay
maintained in Accounts Section Advance Advance
9552 None
Which of the Following Allowance in respect
of Prisoners of war will be discontinued by
PCDA (O) Pune? Para Specialist All the
Allowance Allowance three
9553 HAUCA
Which of the following allowance is Flying
admissible along with Siachen Allowance? Allowance
9554 HAFA HAUCA None

All the peace All the
station allowance s
allowance s that are
Which of the following allowances are rationalize d
All Field
admissible to PBORs irrespective of period of
their availing leave? Allowance s
9555 None
Which of the following allowances is
admissible concurrently with SCCIA in
9556 HAFA CFAA CMFAA HAUCA
Bad Climate Island Duty Sumptuar y
Allowance Allowance allowance
Which of the following allowances is not a Travelling
compensatory allowance? Allowance
9557
Special
Command o
Which of the following allowances is not Para Allowance
Reserve
admissible concurrently with Para Allowance?
Allowance
9558 Both None

Which of the following allowances is not Entire Pay
admissible in respect of officer declared and
Prisoner of War? Allowance Para Specialist
s Allowance Allowance
9559 HAUCA
Which of the following amounts need not be GPF Final

Withdraw al
deposited through MRO at the end of March
amount in
remaining
respect of
unexpended/paid?
employee
Balance of
Training
9560 Grant Both None
Which of the following appointments are Chief of Lt. Gen of All the
known as Tenure appointments in Army Staff AFMS three
9561 DGAFMS
Which of the following are claimed through Outfit language camp kit All the
proper format (Not adjusted allowance awards allowance three
through Part II O.O.) by Army Officers?
9562
Which of the following are excluded from Abnormal Appropria Matters of All the
Cost Accounts? Costs tion of Profit Pure three
Finance
9563
concerned with verification of Construction PCDA
Accounts of GE office in Main
general? Office
9564 AO GE RAO/LAO None
Which of the following are not D.O.
9565 diarized in Records section of Bills Valuables letters None
Two Bid System? (1) Technical Bid (2)

Commercial Bid (3) Initial bid (4) Final
Bid
9566 1,2 2,3 1,3 3,4
Which of the following are not Retrench Date up to Details of
supposed to be intimated through LPC by ments which paid pay
noting therein?
9567 None
Which of the following are represented by 15 Six tier DID
digit number? classificati schedules
on
9568 Both None
Central Damages
Govt. caused to
building Railways in
Which of the following are required to be paid used by accident
Use civil
from DSE (Rent/compensation) when services Defence Aerodrom e
of other departments are utilized? office
9569 None
Receipt Issue
voucher of voucher of
the the
issue receipt
voucher of voucher of Receipt Issue
the the voucher of voucher of
consignee consignee the the
consignee consignee
9570 Which of the following are same?

Hire charges Sub
of plant Contract
when used expenses
for specific for special
Royalties job processing
Which of the following are treated as Direct charged as All the
Expenses? a rate per three
unit
9571
Which of the following aspects is not covered Vetting of Allotment
at the Expenditure Angle Stage of IFA Draft Supply of U.O.
proposal? Vetting of Order Number
CST
9572 None
Workmen' s awards
Compensa involving
tion Act of refund of
Which of the following awards do not fall 1923 Security
under the category of Charged Expenditure Deposits
payments?
9573 Both None

Which of the following banks is Canara HDFC All the
9574 authorized by RBI to deal with Foreign SBI Bank Bank three
Which of the following banks is HDFC

9575 nominated by MOD to function as Axis Bank ICICI Bank Bank None
Conversio n
of Leave of
one kind of
leave into
another
Which of the following can be claimed as a
right under FRSR Part III Leave Rules?

Alternatio
ns
necessiate d
Special by Technical
Which of the following can be classified as Extension of
original works for budget purposes? Runways Repairs to reasons
Buildings
All the
9577 three
Which of the following can be found in the Details of
details supplied by EDP Centre to Pension Cell Dependen
to complete the LPC-cum- ts Gallantry
Data Sheet in FS cases? Awards Home Town
9578 None
Which of the following can be recovered from Income Tax GPF Refund of All the
Subsistence Allowance subscripti on GPF three
at the option of suspended employee? Advance
9579
Disagreem
ent of the
Accepting
officer with
Remaks of
Reporting
Disagreem Disagreem /Reviewin
ent of ent of g officers
Reporting Reviewing
Officer with Officer with
Self Reporting
Appraisal Officer
Which of the following can be treated as

9580 Adverse Remarks in APAR? None
Which of the following can be used for Service Franking
9581 despatch of dak by post? Labels Machine Both None
Pay and Pay and Office

Allowance s Allowance s Contingen
Which of the following can not be of of Temporar cies
reflected/accounted for in Depot Contingent Pernabent y laboour Expenditu
Return by ASC supply laboour re
Depots?
9582 None
conduct of
the servant is
so grossly
immoral that
all reasonabl
e men will
say that
he/she
cannot be
trusted He/she
does not
possess
good
communic
ation skills
Which of the following can tantamount to Occasiona l

misconduct that makes a Government servant Late
9583 liable for disciplinary action? Attendanc e None
If the move An officer
is undertake attached to
n in unit at
pursuance another
of tour of station on
inspection disciplinar
y grounds
Which of the following cannot be

classified as a permanent move for an army
9584 officer Both a, b None
Which of the following cannot be recovered Income Tax GPF Refund of All the
Allowance? Advance
9585
Which of the following cannot be recovered Amount
from the GPF final accumulation of misapprop
employee? Governme riated by
nt Dues him
9586 Both None
Officers
Which of the following cases is
posted to Officers on
included in â€˜IRLA not generatedâ€™ Report
Embassies Deputatio n
in PCDA (O)?
abroad
9587 Both None

No cash Excess IT Advance of
refund of IT recovered in salary is
can be a month can deemed to
made be adjusted be salary
without the by under due on the
authority of recovery in date when
IT next month if the advance
Officer it is in same is
financial received
year
Which of the following cases is true with

reference to recovery of Income Tax from Pay All the
9588 and allowances? three
Which of the following casualties in respect of Admission Discharge Grant of
Army officers is not published through Part II to Hospital from Hospital Military
Office Service All the
Orders? Pay three
9589
respect of DAD Employee is not Retiremen t
required to be published through Part II Office
Order?
Which of the following Category is not
prescribed in respect of Training
Establishments in Army?
9591 C B A None
Which of the following category of work does Regulator y Loss of Generatio n
not get covered under audit Revenue of
Internal Audit Report? Revenue
9592 None
Which of the following cells does not Nominal Pension
9593 function under Ledger Wing of PCDA Rent Cell Roll Cell cell PLI Cell
Pension/L
eave Salary
Contributi All the
Which of the following cells/sub sections
Field Cashier on
work under Accounts Section of PCDA (O)? three
9594 PLI
Cert. that
original
demand
placed on
normal
source has
been
Which of the following certificates you would cancelled
look into while carrying out audit of Bills on
account of Local Purchase of AOC supplies?
NAC from Cert. that

Normal items not for All the
9595 Source stock three
Which of the following charges are not Premium Dynamic
9596 reimursable for train journey on tour? Tatkal Tatkal fare None
Reimburs
ement of
Medical
Which of the following claims are of non Officiating charges
recurring nature and are not passed through Command (OPD)
Audit cage of IRLAs of Army Officers? Allowance
Terminal All the
9597 Gratuity three
Which of the following class of voucher PM is
operated by Accounts Section of PCDDA (O)
for Monthly Pay
and Allowances of Army Officers?
9598 1 2 4 5
Which of the following clauses is a Liquidated Repeat Security
price safety mechanism in a Rate Contract? Damages Order clause
9599 Fall clause

Which of the following combinations is not Prefix/Suff Prefix/Suff ix Prefix/Suff
admissible in respect of Compensatory Leave? ix to to Casual ix to
Regular Leave Regular
Leave Holidays
9600 None
Which of the following components of
9601 CDA (O) Account Number remains First Second Third None
It is debited It does not

to Earned count as
leave service for
Which of the following conditions is true with Leave is account pension
reference to Maternity leave of a female granted on
government employee? full pay
All the
9602 three
Which of the following contracts is concluded Term Item Rate Lump Sum As decided
for artificers work by MES? Contract Contract contract by GE
9603
Which of the following controllers are All the
involved in the process of preparation of PCDA (P) CDA (PD) CDA, three
Estimates for Defence Pension? Allahabad Meerut Chennai
9604
Which of the following Controls is not Legislative Administr Accountin g Audit
prescribed in Parliamentary set up India? Control ative Control Control Control
9605
Which of the following corps is responsible for Army Army Service Military All the
purchase of food stuffs Medical Corps Farms three
for Indian Army? Corps
9606
Cheques Cheques
received issued
recorded in recorded in
the cash the cash
book but book, but not
not presented to
deposited bank by the
into bank beneficiari
es
Which of the following create a difference in

the bank balance as per cash book and Pass
9607 Book? Both None
Which of the following DAD offices deals with Jt. CDA (AF)
payment of bills relating to third party Nagpur
payments of Air Force PCDA (AF) CDA (AF) All the
PSUs? Dehrudun New Delhi three
9608
AO DAD
MOD
Which of the following DAD offices does not (Civil),
PCDA (O) PCDA (SC) New Delhi IFA HQ
come under the ambit of Defence Accounting Pune
Pune (SC) Pune
Circles?
9609
Covers D.O.
received letters
from CGDA addressed
office to PCDA/CD
Which of the following Dak is diarized in A/Addl.
Confidenti CDA All the
Administration section (specifically) in a
al covers three
9610
day on which
retiring on
Which of the following days is treated as a superannu
working day in respect of a Government ation
employee for the
purpose of pay and allowances?
Day of
9611 death Both None
Defence Defence
Ministerâ Ministerâ
€™s €™s
(Productio n Appellate
and Supply) Committe Defence
Which of the following deals with matters Committe e Ministerâ
All the
relating to indigenous production of Defence e €™s
three
Stores? Committe
e
9612
Which of the following demands against an House
employee transferred from audit jurisdiction Building
of one CDA to Advance of Advance of Advance All the
another is transferred through DEA? Pay TA/DA three
9613
Departme nt
of Defence
Productio Military Armed
Which of the following Departments is not
n Engineer Forces
covered under MOD (Civil Estimates)?
Service Tribunal
9614 DAD
Which of the following details is not recorded Demands
in Last Pay Certificate issued in respect of outstandi ng
transferred official? Date of
Home Town
Birth
9615 None
Reasons for
seeking
Which of the following details need not be informatio
required to be mentioned by the applicant Contact
details n
under RTI act?
9616 Both None

proceedings are supposed to be completed
before retirement of the
charged official?
9617 Major Minor Both None
TA/DA Pay & All.
claims of Of Civilian
Office
Which of the following do not pass through Contracto rs Ind. Employee s
Contingen Employee
Cash Assignment Cash book of GE payments
cies s
9618
diarized in the Records Section of
CDA office?
9619 Bill Valuable Letter None
Which of the following document is
not required to be verified while auditing local
purchase bills?
9620 Sanction CRV Invoice None
Which of the following documents are not Construtio n
fowarded to CDA through AO GE Accounts
every month?
9621 MER Cash Book None
Which of the following documents are sent to Measure Contracto
AO GE for audit along with final bills of MES ment Book râ€™s order
contracts? book All the
Works Diary
three
9622
Which of the following documents is diarized All the
as Valuable in a Regional CDA three
Office?
9623 LTC claim G.P. Note CEA Claim
Paid
Emergenc y
Which of the following documents is not Paid Cash
received along with Debit Scrolls from Focal Requisitio
Cheque
Point Branches of Banks? n
9624 Both None

not relevant for opening of IRLA of newly Part II order Governme nt Form
commissioned Army Officer by sanction â€Ãâ€™
PCDA (O)?
9625 LPC
Advertise
ment in
Which of the following documents is not prominent
Deed in the local news
required to be submitted by Government Gazette
prescribed paper
servant, who requests for change of his Notificatio n
form
Name?
9626 None
Part II order
regarding
Which of the following documents is not reporting
required to open a IRLA in PCDA to duty
(O) in respect of Officer granted
commission in Army?
Commissi
9627 on order LPC None
Which of the following documents need not
be submitted to DPC for their
recommendations regarding Recruitme
promotion of employees? Seniority list
nt Rules
9628 APARs None

Which of the following documents need not Ink signed
be submitted to Paying Authority for payment copy of
along with the invoice
Bill? Supply Order
9629 CRV None

Which of the following documents Part II Service
9630 need not be verified in audit of Ration order LPC Book None
Change of
Designatio n
Which of the following does not apply to the Seniority All the
Reservatio n
upgradation under MACPS? Roster three
9631
Commitm
ent by the
third party
that they
will refund
Which of the following does not become a in case
Legal required
factor for consideration by PCDA/CDA to Fulfillmen t
release provisional complicati of liability
ons
payments?
9632 Urgency
Which of the following does not come under Fixed Variable Semi
Behaviour wise classification of overheads? Overhead s Overhead s Variable
overheads
9633 None
Which of the following does not come under Term Percentag e Item Rate
Measurement Contracts? Contract Rate Contract
Contract
9634 None
Which of the following does not come Functions Behaviour Element
9635 under Overhead classification? wise Cost wise wise wise
under the ambit of valuable documents while Indemnity
diarising in a CDA Bond
office?
9636 Complaint Cheque None
Which of the following does not come under Purchase Price
the purview of the definition of order for Agreemen
Contract as per DPM? items of t
stores
9637 None Both

Which of the following does not fall under Security Field Earnest
â€œDepositsâ€• Deposits Deposits Money
Deposits
9638 None
Which of the following does not fall Transactio Sanction Expenditu All the
9639 under the ambit of appropriation n audit audit re audit three
Payment of Recovery of
rent, rates & LF & Allied
Which of the following does not fall under the taxes charges
ambit of Barrack services? Quarterin g
9640 None
Estates of
Which of the following does not fall under the Unissued
Office
deceased
pay and allowance
ambit of public fund? men and
allowance s fund
deserters
9641 None
Which of the following does not fall under the Rate Price Service
ambit of types of contracts? Contract Agreemen Contract
t
9642 None
Optimal
Resource
Managem
ent/Econo
Which of the following does not fall under the Regulator y Generatio my
broad categories of Internal Audit Report n/Loss of Suggestio
audit n
submitted by PCDA/CDA to CGDA? Revenue
9643 None
Which of the following does not fall under the Rules and Grants and Sanctions to
categories of sanctions and orders affecting general appropriat Expenditu
financial transactions? orders ions re
9644 None
Which of the following does not fall under the Medical
category of History sheet
â€˜valuablesâ€™ for the purpose of diarizing of a DAD Service
in a Regional PCDA/CDA employee Record of a
office? DAD
employee
Sheet Roll
9645 of a PBOR None
Sector L - Sector K -
Suspense & Deposits and
Which of the following does not fall under the Advance Advances Sector F-
category of Advances in Defence Service Loans and
Accounts? Advances
9646 None
Free Passage
by Air to a
place outside
Which of the following does not fall under the India Bad Climate
category of Compensatory Allowance? Allowance
Travelling Hard Area

9647 Allowance Allowance
under the category of Movable Property as Motor Cycle
far as CCS Conduct Rules
are concerned?
9648 Radio Shares None
To secure all To verify
receipts are whether
brought to Expenditu
account re is
To verify authorize d
Which of the following does not fall under the complete To prescribe
purview of primary function of audit? ness of rules
accounts
9649
Which of the following does not form a broad Regulator y Loss of Generatio n
category covered in the Audit Revenue of
Internal Audit Report Revenue
9650 None
total
outstandi
ng liabilities
of the
Central
Governme
nt on the
security of
the
Consolidat total
ed Fund of outstandi ng external
India debt valued
liabilities in
at current
the public
exchange
account of
rates
India
Which of the following does not form part of

9651 Central Government Debt? None
Classification of cost on the basis of time? determine d
Historical costs Standard
Costs Costs
9652 None
Which of the following does not form part of Semi
Classification of cost on the basis of Direct/Ind
traceability? irect costs
Direct costs Indirect costs
9653 None
Pre-determined costs while doing determine d
Classification of cost on the Historical costs Standard
basis of time? Costs Costs
9654 None
Coste Contracto
Schedule of r's
Which of the following does not form part of works Percentag
Technical Sanction? e
9655 None Both

Which of the following does not have Home
9656 a Proforma Account in RBI, CAS Defence Ministry Railways None
Which of the following does not have a sub CDA

office under them PCDA (O) (Funds)
Pune Meerut
9657 Both None
Which of the following does not indicate the Unservice Beyond Serviceabl e
condition of stores? able Economic
Repairs
9658 Surplus
Which of the following dues is not posted in Licence Fee Advance of Advance of
the Demand Register by Pay bills GPF Pay
sections of PCDA/CDA office?
9659 None
Which of the following entries in a cheque Name of Name of the All the
should be free from any the payee three
alteration? Treasury
9660 Amount
due to
inability of
an officer to
join or
rejoin duty
on a/c of
Civil for pursuing
Which of the following EOL granted commotio n higher
automatically count as qualifying service for Technical
pension and increments without any further
and Scientific
sanctions? Studies
9661 Both None

Errors of Errors of
Ommissio n commissio n
Which of the following errors cannot be in Compensa All the
traced if trial balance is tallied? Journal ting Errors three
9662
not conducted by UPSC for University
recruitment of Commissioned Officers of Entry
Indian Army? Scheme
9663 NDA CDSE None
Expenditu Expenditu re
re out of out of
Consolidat Contingen cy
ed Fund of Fund of
Charged
Which of the following expenditure does not India India
Expenditu
require vote by Parliament
re
9664 None
Consolidat Contingen cy Charged
ed Fund of Fund of India Expenditu
Which of the following expenditure does not India Vote On re
require vote by Parliament? Account
9665
Stores issued Stores
by Supply issued from
Stores Depots to Army to
transferre d units Navy/Air
between force
units
Which of the following fall under All the
9666 â€œPayment Book debit issues â€œ? three
Which of the following fall under the Authorize Special
9667 ambit of Original works? d works Works Both None
Un issued
Pay and
Which of the following fall under the ambit of allowance s Office Estates of All the
Allowance
public funds? Deserters three
fund
9668
Which of the following form part of final Balane All the
accounts prepared by business at Sheet three
the end of the year?
9669 Trading P&L
Which of the following form part of fixed Committe d Discretion All the
costs? costs ary costs three
9670 Step costs

Which of the following forms of Other than
Deposits do not pass through the Cash
Government accounts?
9671 Cash Both None
Amount
deducted
from
payments
due to the
Which of the following forms of security contractor s All the
deposits are accounted for through cash book
three
by Defence Departments?
9672 Cash FDRs

Railway Station
Operating Transport
Which of the following function under ASC Mountain Armoured Coys Offices
corps of Army? Regiments Regiments
9673
Which of the following grade in DAD is Senior
9674 not filled through Direct Recruitment? MTS Clerk Auditor Auditor
Which of the following grants is specifically Signal works

made to improve and maintain the efficiency services
of Army Static Grant All the
Signal Installations? three
9675 TTEIG ACG

Which of the following Grievance Redressal All the
System is established for the three
benefit of General Public in India?
9676 RTI CPGRAMS CVC
Pay and
allowance s
Which of the following heads is a suspense Civil Hired
head? Transport
9677 MROs HBA

Which of the following houses is not House of Council of
9678 subject to dissolution? People states Both None
Which of the following includes an Approxim Costed

anticipated contractorâ€™s percentage based ate Schedule of
on the appreciation Indication of Estimates works
of market trends? Rough Cost
Cost
9679
about Accounting for fixed assets?
9680 AS-6 AS-8 AS-9 AS-10
Accounting Standards prescribes
about Accounting for taxes on income?
9681 AS-6 AS-10 AS-22 AS-25

about Cash Flow Statement?
9682 AS-1 AS-2 AS-3 AS-4
Standards prescribes about Contingencies and
Events
occuring after Balance Sheet Date?
9683 AS-1 AS-2 AS-3 AS-4

9684 Accounting Standards prescribes AS-3 AS-4 AS-5 AS-6

Accounting Standards prescribes about
Valuatin of Inventories?
9685 AS-1 AS-2 AS-3 AS-4
Nominees for
the purpose
of PF, DCRG
etc.
Which of the following information is not Family
reflected in the LPC? particulars
9686 Both None

Deteriorat
ion of stores
due to
inadequat e
Irregular storage Non
Which of the following irregularities cannot
maintena maintena
be placed in MFAI Report by PCDA/CDA
nce of nce of
office?
accounts accounts
9687 None
Preparatio n
of rent rolls
for person
occupying
factory
quarters Attendanc e
Which of the following is a duty of the
of Auction
Sales
9688 Both None

Which of the following is a method used to
convert net profit into net
cash flows from Operating Activities?
9689 Dirct Indirect Both None
Which of the following is a variable cost? Supervisor
's
salary
9690 Rent Material Insurance
Which of the following is a compulsory Income Tax Repaymen LF & Allied All the
deduction from Subsistence Allowance? t of Advance Charges three
9691
Which of the following is a content of Normal Surrender
9692 outcome budget? Savings s None Both
To interfere
with
administra
tive
applicatio n
of orders
To prescribe and rules To apply the
rules & rules and
orders orders
All the
9693 Which of the following is a function of audit? three
Scrutiny of Prescribin g
Disciplinar y Rules and
action orders
Which of the following is a function of audit?
9694 Both None

sumptuar y Free Passage
allowance by Sea or
Which of the following is a kind of air Travelling All the
compensatory allowance? Allowance three
9695
Bills Bills payable
receivable

Bank All the
Overdraft three
9697 Which of the following is a liability Capital Creditors

Outstandi ng
expenses
Acrued
Income

received Shyam
Which of the following is a liability in the from
books of Ram? Shyam
9699 Both None

outstandi Income
ng received in
expensses advance
9700 Which of the following is a liability? Both None

Acrued Rent Pre paid Salaries All the
Advertise not yet paid three
ment
9701 Which of the following is a liability?
Bank
Overdraft
9702 Which of the following is a liability? Bank Loan Both None

Withholdi Withholdi ng
ng of of Increment
promotio s
Which of the following is a major penalty? n
9703 Both None

Charge Inquiry Late
Sheet Officer Attendanc
e
9704 Which of the following is a misfit? Witness
Which of the following is a nominal Insurance All the
9705 account? Rent Interest c three
Which of the following is a not section Local

9706 of PCDA (Navy) Imprest Audit Wages None
Which of the following is a real All the

9707 account? Furniture Goodwill Patents three
Which of the following is a semi- Rent of Depreciati All the

9708 variable overhead? building Material on three
Which of the following is â€õddâ€™ when Rough cost Indication of Approxim Stock Book
compared to the other three? cost ate Rate
Estimate
9709
Which of the following is admissible Annual
9710 for Army Officers but not for PBORs? Leave Sick Leave Furlough None
Which of the following is admissible Annual Casual

9711 for PBORs but not for Recruits? Leave Sick Leave Leave None
Communi
cation to
Public
about
priorities
Which of the following is advantage of Accountab Transpera and goals All the
Performance Budget? ility ncy three
9712
Bills Bills payable
receivable
9713 Which of the following is an asset? Both None

Army
Purchase
Which of the following is an Inter Service Organizati
Organization? on
9714 MES Both None

College of
Defence
Which of the following is an Inter Services Managem
ent
organization?
9715 DG MAP Both None

Which of the following is an optional Cooperati ve
deduction from Subsistence Allowance? Society Dues
PLI
Premium
9716 Both None

received Shyam
Which of the following is asset in the books of from
Ram? Shyam
9717 Both None

Pre paid Amount
Advertise due from
ment Insurance All the
Acrued Rent Co. three
9718 Which of the following is asset?
Conveyan Children
Which of the following is chargeable to Advance of
ce Education
contingencies budget allotment? Pay
Charges Allowance
9719 DA arrears
Which of the following is classified under Differenti al
incentive scheme for labour? Piece
Rate
9720 Piece Rate Time Rate None
Which of the following is considered as a part Non Personal

of Basic pay for the purpose of calculation of Practicing Special Pay
Pay
Dearness Allowance? Allowance
9721 None
Which of the following is considered as a part
of Basic pay for the purpose of calculation of
House Rent Non
Military
Allowance? Practicing Special Pay
Service Pay
Allowance
9722 None
Which of the following is considered Basic Wages Dearness Profit Bonus Subsidised
as Deferred Monetory benefit, while Allowance food
calculating Labour cost?
9723
Which of the following is considered as half Second Fourth
day for the purpose of calculation of Audit Saturday of Saturday of
Fee in respect of the the
Cantonment Boards? month month
9724 Saturday None

It does not It is charged
require on the
submissio n Contingen
for vote by cy fund of
parliamen India
It is voted t
reference to Charged Expenditure? by the
parliamen t
9725 Both b & c

MFAI
report is
rendered in
two parts
with each
having two
MFAI sections
MFAI MFAI A,B
Report
report is report is
contains 4
rendered sections addressed
half yearly A,B,C & D to CGDA

9726 reference to MFAI Report?
Which of the following is correct with It is a It is a It is not a
reference to Recorded warning? minor major penalty
penalty penalty
9727 None
Transport
ation
Which of the following is covered under the provided by
definition of work place as per Sexual the Cooperati ve
Harassment of women at employer Society
work place Act?
9728 Both None
Important
Which of the following is diarized as special communic
dak in a Regional PCDA/CDA office? ation from
A.H.Qrs.
Indemnity Confidenti
9729 bond Complaint al Dak
Which of the following is diarized as valuable Indemnity Armed Important
by Record Section of Bond Forces GOI
PCDA/CDA Main Office? Signal letters
9730 None
Which of the following is diarized as Indemnity All the
9731 valuable in a CDA Office? Bond Reminder Complaint three
Which of the following is different
9732 from the others? NPS GPF DSOPF AFPPF
Which of the following is different T PIN/ I

9733 from the others? S-1 form PIN SCF CCO- 9
Costing Absence of
methods Greater
different degree of
across Accountab
various ility
Which of the following is disadvantage of departme
Performance Budget? nts
9734 Both None

Income of
Proprietor
received by
business
Which of the following is finally adjusted to Net Profit Drawings by All the
Capital in Balance Sheet? or Loss Proprietor Three
9735
Which of the following is Interest Free Advance of Medical Advance of All the
Advance? TA on Advance LTC three
Transfer
9736
Which of the following is irrelevant as Bank Scrolls Paid
far as Defence Proforma Account is Cheques
concerned?
9737 OMROs DMROs
Which of the following is known as
9738 Consignor LAOs copy? A B copy C D
Which of the following is known as Trial All the

initial book of records in the double entry Balance three
system?
9739 Journal Ledger
Which of the following is not a Cat CDM Artillery
'A' Training Establishment? Secundera Centre,
bad Nashik
9740 CME Pune None
Compassi Complem
onate entary
Which of the following is not a class of Allowance Pension Retiring Invalid
pension? Pension Pension
9741
Savings due
to non
Which of the following is not a content of Normal implemen
outcome budget? savings tation
9742 None Both

Which of the following is not a cost
9743 centre? Workshop Personnel Process None
Which of the following is not a costing Standard Process Job Terminal

9744 method? costing costing costing Costing
Which of the following is not a costing Historical Standard Marginal Job

9745 technique? costing costing costing costing
Which of the following is not a DAD Office Local Regional Garrison

Audit Office Audit Office Engineer
Office
9746 None
Hindustan Bharat
Aeronauti Electronic s
cs Ltd. (HAL) Bharat Ltd. (BEL) Engineer
Which of the following is not a Defence PSU? Dynamics India Ltd.
Ltd. (BDL) (EIL)
9747
Departme Departme
nt of nt of
Defence Defence
Productio Research
Departme Departme nt n and
Which of the following is not a Department Developm
nt of of Defence
under Ministry of Defence? ent
Defence Finance
9748
Which of the following is not a
9749 Designation of MES officers? GE CWE CE EE
Long term
planning
against
Budget
period
Which of the following is not a disadvantage

9750 of Performance Budget? Rigidness Both None
Which of the following is not a disadvantage Focus only Lack of
of Performance Budget? on targets Transpera
ncy
9751 Both None
Which of the following is not a division Resettlem
functioning under the Department of Ex- ent Division
Servicemen Welfare of Ministry of Finance Pension
Defence? Division Division
9752 None
To Prescribe
Financial
Rules and
orders
Which of the following is not a duty of DAD? Payment & Internal

Accountin g Audit
9753 None
Pre scrutiny
of Supply
Which of the following is not a duty of IFA? Vetting of Participati on Orders

RFP in TPC/PNC
9754 None
Which of the following is not a duty of MES Maintena
with reference to buildings and installations nce services
for the purpose of Original Security of
Defence Services? works buildings
9755 None
Assessme nt Maintena
of Rent of nce and
buildings operation of
lent to third pumping
parties stations Constructi
Which of the following is not a duty of MES? on of air
fields
9756 None
Holding of Maintena
stores for nce of trees
mobilizati on within unit
Operation reserves premises
of pumping
stations
9757 Which of the following is not a duty of MES? All

Clearance
of TA/DA
Advances
drawn by
Army
Officers
from Issue of No
Imprest Demand
holders Certificate s
in NE cases
Which of the following is not a duty of T wing Adjustme nt

9758 of PCDA (O) Pune? of MROs None
Record of Valuation of
Time and Materials
Which of the following is not a duty of the wages
9759 Both None

to point out To recover
any short the
claim made Governme
by an officer ntdues from
and help the
him to get employee
his dues promptly
correctly
Which of the following is not a duty of the

9760 Department? Both None
Which of the following is not a financial Original Originatin g Respondin g
advice rendered by PCDA/CDA as a part of Financial Financial Financial
Internal Audit? Advice Advice Advice
9761 None
Which of the following is not a Financial Statement of
Statement prepared by Companies? Retained
Balance Earnings Cash Flow
Sheet Statement
9762 None
Which of the following is not a fixed cost? Supervisor
's
salary
9763 Rent Insurance
rules and rules are
Which of the following is not a function of To verify orders applied
the properly
audit?
accounts
9764 None
Which of the following is not a functional CDA PCDA (O) PCDA (N) CDA
Pune Mumbai (Army)
Meerut
9765 None
College of Army
Defence Purchase
Managem National Organizati
Which of the following is not a Inter Service
ent Defence on
Organization?
College
9766 None
Which of the following is not a kind of Irrevocabl Authorize
9767 Letter of Credit? Revocable e d None
Which of the following is not a kind of Defence Banking Non

treasury? Treasury treasury Banking
Treasury
9768 None
Which of the following is not a Major penalty Compulso Removal Withholdi
t ns
9769 None
Compulso Removal Dismissal
ry from service from service
Retiremen
Which of the following is not a major penalty? t
9770 None
Which of the following is not a Young Military Station
manufacturing Establishment as far as audit Stock Farm Dairy Farm H.Qrs
by LAO is concerned?
9771 Bakery
Which of the following is not a Supply Military Farm ASC All the
Manufacturing Establishment as far as audit Depot Bakery three
by LAO is concerned?
9772
Which of the following is not a method of Fixed Diminishin g
Depreciation? Instalmen balance
t
9773 Depletion None
Reserve for Depreciati
Depreciati on fund
Which of the following is not a method of on investmen
Sinking fund t
Depreciation?
9774 None
Which of the following is not a Sum of
9775 method of Depreciation? Annuity digits Both None
Reduction
to a lower
time scale
of pay with
cumulativ
Which of the following is not a minor penalty withholdi ng e effect
that can be imposed on a Government of promotio
servant? ns
9776 Censure Both b, c

Withholdi
ng of
Recordabl e promotio
Which of the following is not a minor penalty? n
warning
9777 Censure None

Which of the following is not a mobile
9778 formation in Indian Army? Corps Brigade Division Sub Area
Which of the following is not a mobile Brigade Station Corps

9779 formation? HQrs HQrs HQrs DIV H.Qrs.
Which of the following is not a movable

property in the context of
CCS Conduct Rules?
9780 Radio Horse Boh None
Which of the following is not a part of 6 tier Sub Major Sub Minor
classification of Government head head
Accounts?
9781 Sub head None
Which of the following is not a part of
accounts/reports/returns submitted by
Military Farm submitted to Store Revenue Capital
Section of CDA for scrutiny? Cash Account
Account Account
9782 None
Cash flow Cash flow Cash flow

Which of the following is not a part of from from from
classification of cash flows? Operating Investing Financing
Activities Activities Activities
9783 None
HBA paid to IT GPF
employee s recovered payments
Which of the following is not a part of from DA paid to to
Consolidated Fund of India? employee s employee s employee s
9784
Which of the following is not a part of Ordnance
Defence Budget Demand for Grant Factories
under Revenue?
9785 Army R&D None
Which of the following is not a part of Major Minor
9786 six tier classification of accounts? Sector head head Sub head
of planning right from the initiation of Administr Technical Financial

demand to acceptance of contract by ative Planning Planning
MES? Planning
9787 None
Which of the following is not a prescribed Analyitical Imprest
method to maintain Petty System System
Cash Book?
9788 Both None
Which of the following is not a prescribed Schedule B Schedule D Schedule of
schedule in the Contract Credit
Agreements concluded by MES?
9789 None
To ensure To ascertain To ascertain
that an ledger wing the
officer is dealing with Effective
paid only particular status of
one section IRLA Account
Which of the following is not a purpose for at a time
which Central Index is maintained in PCDA
(O)?
9790 None
Which of the following is not a ratio Profitabilit y Market Test
classified as per Functional Classification of
Ratios?
9791 Turn over None
Which of the following is not a ratio classified Contributi on Cost of
as per importance i.e. of Sales to Goods sold
Primary or Secondary Ratios? Profit to Profit to
Capital sales
9792 None
Which of the following is not a Regional CDA? CDA (CSD), CDA, CDA
Mumbai Secundera (Army) CDA,
bad Meerut Chennai
9793
Which of the following is not a Regional CDA? CDA PCDA (SWC)
(Army) CDA Jaipur
Meerut Chennai
9794 None
To conduct To maintain
post audit of pay
Railway accounts of
Warrants in civilian
respect of gazetted
army officers
officers posted to
operation
al areas
To supply
funds to
Which of the following is not a responsibility Field
9795 of PCDA (O)? Cashier None
To maintain
Pay
Accounts of
JCOs/ORs
To supply
Audit of Field
Which of the following is not a responsibility funds to
Imprest
of Regional PCDA/CDA? Record
Accounts
Offices
9796 None
Which of the following is not a section of PAO Records Imprest Central ORs section
(ORs)? section section Control
Section
9797
Which of the following is not a section Internal Productio
9798 of PC of A Kolkata? Audit Railway n Costing
Which of the following is not a section All the

9799 of Regional CDA? Imprest Wages Costing three
Which of the following is not a Permanen t Old Records

section/wing/cell/sub section of PCDA Record section
(O) Pune? Record Section
Section
9800 None
Which of the following is not a separate part Defence Civil Pension Commutio
in the Pension Budget? Pension n of Pension
9801 None
Transfer
from other
depots, units
& formation
Purchase s
Which of the following is not a source to
from
obtain Stores stocks in Depots and
foreign
Manufacturing Establishments?
countries
9802 Both None

Which of the following is not a stage of Sanction Expenditu re Receipts
Appropriation Audit? Audit Audit Audit
9803 None
Watching
Expenditu re
against
Allotment s
Which of the following is not a stage out of 3 Initial
Re
distributio n appropriat
stages of Budgetary Control?
of Grants ion
9804 None
Advertise d Limited single
Tender Tender Tender
Which of the following is not a standard Enquiry Enquiry Enquiry
method of obtaining bids?
9805 None
Which of the following is not a statutory Withholdi Withholdi
punishment under CCS (CCA) Rules? ng of ng of
increment promotio
s n
9806 Warning Censure

Which of the following is not a sub office of AO GE AO GE (AF)
Regional CDA (R&D) AO GE
(Factories)
9807 None
Which of the following is not a sub office Area
under Regional CDA? Accounts
Office
9808 LAO AO GE None
Which of the following is not a sub target for Promoting
coverage prescribed under outcome Budget? Sports
Weaker Activities
sections
9809 Women None

Which of the following is not a Training RTC All the
Institute of DAD? OTI Hyderaba d DPTI three
Gurgaon Allahabad
9810
Which of the following is not a Treasury? Banking Non- Banking Defence
Treasury Treasury Treasury
9811 None
Which of the following is not a type of Declarator
9812 Arbitration Award? y Executory Interim None
Shelters as a
substitute
Which of the following is not a type of Lightening to tentage
Operational Work? protection
9813 Both None

admissible for a patient under CSMA rules to DA for All the
obtain treatment at journey three
outstation? period
9814 TA Halt DA
admissible to a Defence Civilian when Transfer Advance of Advance of
transferred from one station to Grant TA/DA Pay
another permanently?
9815 None
Which of the following is not an Unit Part II order
auditable document prescribed for POL vehicle
Accounts of a unit? Register
9816 Car diary None
Which of the following is not an auditable Unit Vehicle Part II Order Vehicle Log
document prescribed for Register Book
POL Accounts?
9817 Car Diary
9818 intangible asset? Goodwill Copy right tradmark None
Which of the following is not classified under

the category "Buy" as per DPP
2013, based on source of
procurement? Buy (Local) Buy (Global) Buy (Indian)
9819 None
Which of the following is not compiled Pay and GPF Final Constructi
through Class 9 P.M. though pertaining to Allowance s withdrawa on of
MES? Travelling ls Building
expenses
9820
Cash Deposits for
security works to be
Deposits by done for
Contracto local Earnest
rs bodies Momney
Deposits
Which of the following is not compiled under
9821 the Deposits Heads? None
any
privilege or
benefit
which is
capable of
being
estimated
in money
Which of the following is not considered as Travelling

9822 part of wages? Allowance Both None
It can be
paid by one
governme
nt to
employee s
of another
It is paid for governme
work of nt
occasional
character
Which of the following is not correct

9823 w.r.t Honorarium? It is taxable None
Test Audit is
not done
for
Cantonme
Which of the following is not correct with Audit is Audit fee is nt Board
reference to audit of Cantonment Boards done by recovered by
Accounts? DAD DAD
9824 None
Tenure of CIC
is 5 years or
65 years of
age
whichever
is earlier CIC can be
reappoint
ed for
another
tenure
CIC tenure
9825 Which of the following is not correct? is 5 years None
Some part of
fee is to be
credited to
Governme nt
It can be fee is paid
Fee does
recurring or out of
not include
unearned non Consolidat
recurring ed Fund of
income
payment India
9826 Which of the following is not correct?

as regular service for the purpose of Deputatio n Foreign Study Leave
grant of up-gradation under MACP Scheme? period service
9827 None
Service
rendered
before
attaining
Which of the following is not counted as the age of Period of
service for the purpose of pension? 18 years dies-non
9828 Both None

Changes in
form and
classificati
on in the
accounts Review of
Miscellan
Which of the following is not covered under Works
Appropriation Accounts Report? eous Expenditu
observatio ns re
9829 None
under the ambit of Goods which are procured Technolog y
by Government
Departments?
9830 Articles Material None
Which of the following is not covered under Declarator y Explanato
the category of awards given by ry
Arbitrator?
9831 Executory None
the definition of information as
per RTI Act?
9832 Samples Models Opinions None
the definition of Record as per
RTI Act?
9833 Document Image Opinions None
Which of the following is not covered Taking Taking Inspection
under the definition of Right to Information as Notes samples of Records
per RTI Act?
9834 None
Which of the following is not covered under Private
the definition of work place under the Sexual Sector
Harassment of Organisati Sports
women at work place Act? on Stadium
9835 Hospital None

Which of the following is not defined under Office Estate of
Public Funds? Allowance Deserters
s
9836 Both None
Which of the following is not diarized
9837 as Valuable in the PCDA/CDA Office? G.P. Notes complaint Cheque Draft
Encashme nt Leave
of leave on Travel
Which of the following is not exempt from Commute d retiremen Concessio n
Income Tax for Central Government value of t
Employees? Pension
9838 None
Which of the following is not in order as far as Should be in Should be
objection statements issued by Audit and personal brief,
their construction are Language terms legible & All the
concerned? should be intelligible three
courteous
9839
No separate
Loss
statement is
required they can be Prepared at
included in Replacem
LF bills ent cost
Which of the following is not in order with
9840 reference to Barrack Damages? None
Pay and Expenditu re
Allowance s on New
Which of the following is not met out of Vote Services Obligatory
on Account? Expenses
9841 None
Which of the following is not received along Acquittan Record Office
with Field Imprest Account as a supporting ce Rolls Advances
document? summary
9842 MRO FTCR

Imp.
Irregulariti es
noticed in
internal audit
by Irregulariti
Which of the following is not reflected DAD es noticed
in Report of C&AG of India submitted to
in Test
Parliament of India? audit
Sanctions of
9843 GOI None
Which of the following is not regular part of Pioneers Regiment of Defence
Regular Army, but controlled Corps Artillery Security
by Army H.Qrs.? Corps
9844 None
Which of the following is not relevant Baby Schedule
9845 to Schedule B stores? USR Indent of Credit Credit USR
Consignee
Which of the following is not required in audit Consignm
Receipt
of CHT Bills? ent Note
Certificate
9846 AT Note CRV

Degree of
Traceabilit y
Which of the following is not taken as base
for cost classficiation?
9847 Time Volume None

Which of the following is not taken
into account while calculating Emoluments of
an employee?
9848 Basic Pay DA HRA None
To ensure Expenditu re To establish
that is incurred mechanis m
expenditu for the to detect
re does not purpose for Irregulariti
exceed which fund is es
allocation allocated
Which of the following is not the duty of

9849 Controlling Officer? None
Maintena Payment of
nce of DSOP pension to
accounts of widows of
Army deceased
Officers army officers
Payment of
Supply of
TA/DA, LTC
funds to
claims of
Field
army
Cashiers officers
Which of the following is not the function of

9850 PCDA (Officers) Pune?
Which of the following is not three Es Effectiven
9851 of Audit? Economy Efficiency ess Estimates
Which of the following is not treated as Gift Free Free Casual Meal All the
for disciplinary purpose when Lodging Boarding three
dealing with Private persons?
9852
Which of the following is not treated as gift
under CCS Conduct Rules 1964 when
accepted from third parties? Free Lift while Free
Lodging travelling Boarding
9853 None
CDA will Draft para
allow 30 days can be
of time to concurred
Command by any IDAS
CDA H.Qrs. to officer in
should furnish CDA office
return the reply
draft para
within six
weeks

9854 reference to Draft Para? None
HAUCA if Family
in issue will Pension will
Pay will be be discontinu be released
reference to officer reported as Prisoner of
continued ed
war?
9855 None
It does not
contain cases
of irregulariti
es detected
in Internal
Audit It is
It is
submitted
to submitted
once in a
Parliamen
year
t
It serves
Which of the following is not true with double
9856 reference to Report of C&AG of India? purpose
It is It is prepared Data is
prepared in duplicate taken from
Which of the following is not true with sectionwis e DP Sheets
reference to Schedule III?
9857 None
If it results in Admissibl e
total EL at for transfer
credit within same
exceeding station
300 days it is
Maximum is ignored
reference to the un-availed Joining Time of
15 days
Government Servants credited to EL?
9858 None
There After 200 Each
should be pages, fresh section will
one subject volume of be given a
only for one the file is separate
file opened? series of
Which of the following is not true with numbers
referene to system of filing?
9859 None
Which of the following is not used as
9860 basis of accounting? Cash Accrual Hybrid None
Departme Defence
nt of Accounts
Which of the following is paid from Civil Defence Departme
Estimates of MOD? nt
9861 Both None

Which of the following is part of mobile Independ
formation of Indian Army? ent Sub
Area
9862 Sub Area Corps Area
Which of the following is purely optional for Financial Cost Managem
companies to maintain records? Accountin g Accountin g ent
Accountin
g
9863 None
construction accounts and MER but
not reflected in Punching Medium by AO GE? CP ISA
voucher voucher
9864 Both None
Expenditu re
on local
Which of the following is reimbursable furing Daily journeys
LTC for employees? Allowance
9865 Both None

Defence Defence
Ministers Research and
(Productio n Developm
& Supply) ent Council
Which of the following is responsible for Committe e
Chiefs of
coordinating and indicating general direction
staff
of policy for scientific research relating to
committe e
Defence?
9866 All
Which of the following is supposed to be APARs of GOI
retained forever in a PCDA/CDA office? DAD sanctions/
personnel Master Note orders DAD â€“
Book Pay Bills
9867
Which of the following is the Central
Government Portal used for
Grievances Redressal?
9868 GeM CPGRAMS Both None
that audited
Sanction re from
expenditu year
expenditu
re is within
re is allotment
authorize d

Which of the following is treated as class of Fixed Variable
indirect expenditure by Charges Charges
Ordnance Factories?
9870 None Both
Life
Insurance
policy
(Premium
p.a.
exceeding
Building two
Site
purchased monthsâ€
purchased at
on spouse ™ basic pay)
Home Town
name
Which of the following is treated as movable Readily Built

9871 property under CCS (CCA) Rules? Flat
They must Interest
be made should not
out in the pass through
Which of the following is true with reference name of Govt. A/c
to Bank Fixed Deposit Receipts submitted by a CDA
third party as
a Security?
9872 Both None

Amount
recovered
Which of the following is true with reference They will be Postage must on a
to bearing covers received in Defence units? refused be paid contingen
t bill
9873 Both b & c
It is debited
against HPL
that
governme
nt servant
It can be earns
It should be subseque
granted
granted only
even when with Medical ntly
HPL
Certificate
is at credit
Which of the following is true with reference All the

9874 to Leave Not Due? three
Can be Tender
concluded document s
with need not be
unregister submitted to
ed PCDA/CD
contractor s A for pre
Which of the following is true with reference scrutiny
to the Short Term Agreements?
9875 Both None

Time spent
on journey
to the place
of study
and return
to the place
of posting
on
completio n
study leave,
will reckon
as study Study
leave allowance
will be
admissible
during the
period of
journey
Which of the following is true, when an army

officer avails study leave and draws study Both a, b
9876 allowance? correct None
Which of the following is used to get an idea Trial All the
about correctness of postings Balance three
in the ledgers?
9877 Journal Ledger
9878 used for AAO BSO work Vishwak Bhawan Nidhi Aashraya

9879 used for GPF work Vishwak Bhawan Nidhi Aashraya

9880 used for PAOs work Vishwak Tulip Dolphin Sulekha

9881 used for Regional CDA work Vishwak Tulip Dolphin Sulekha
Indian Postal
and
Which of the following items are not Purchase of Telegraph
admissible out of the Contingent and Misc. Railway Guide
charges? Guide
9882 Both None

Annual
Review of
Balances
under
heads of Review of
Changes in Misc.
Which of the following items is not covered in a/cs MES
forms of Observati
Appropriation Accounts of Defence Services? Expenditu
a/cs ons
re (Works)
9883
Which of the following items is not
9884 exempt from GST? Meat Dry Fruits Vegetable None
Which of the following items of cost is Cash Provisin Income Tax All the
excluded from Cost Sheet? Discount for bad debts paid three
9885
Which of the following items of expenditure Little or no
can be excluded from the levy of supervisio
Departmental Charges by MES n Little use of
in Deposit works? T&P
9886 None Both

Checking of
estimates
for grant in
aid works
financed
from
Cantonme
nt Boards Engineer
services for
Ordnance
Factories
Engineer
Which of the following items of work, MES is services for
9887 not responsible? Army None
payments acceptable as receipts in
respect of payment issues done in ASC Retail
shops?
9888 Cheques Cash both None
Payments Payments
to JCOs/Ors to civilians
on Acq. serving in
Rolls Miscellan operation
Which of the following kind of payments can eous al area All the
be made out of Field Imprest? expenditu three
re
9889
Allowance s
for field
TA/DA for
Which of the following kinds of expenditure is firing stores Artillery
local
not covered under Annual Training Grant? targets courses
9890 None
Which of the following kinds of Camp Physical Extra
expenditure is not supposed to be met out of Requisites Training Establish
ATG? Stores ment
9891 None
Which of the following kinds of leave are not Maternity Child Care
debited against EL? leave leave
9892 None Both

Making
Independ ent
enquiry from
unit
Rendering personnel
Which of the following LAO is not supposed to Financial
peform? Advice to
units
9893 Both None

Which of the following letter of credit Irrevocabl
9894 can be cumulative or non cumulative? Revocable e Confirmed Revolving
Which of the following level of employees are

not eligible for air
travel during TD after VII CPC
9895 5 6 7 9
Loss
Which of the following losses need not be disclosing
reported to PCDA/CDA by the units? defects in
procedure
Loss of Loss of
9896 Aircraft Helicopter None
Which of the following Major Heads is a
common head which caters to all Defence
Services including Army, Navy, Air Force,
Ordnance Factories, R
& D and Inspection Organisation?
9897 2076 4076 Both None

Which of the following marking in Classificati
9898 Attendance Register is not correct? EL on LA P
Which of the following may be considered as Different Over writings Rates

fraudulent alteration while scrutiny of hand not attested expressed
Contract Agreements by Stores section of writings in only in All the
CDA? same CA figures three
9899
Which of the following methods cannot be Directly
used by MES for execution of works? employed
Military civilian
labour labour
9900 Contract None

Which of the following methods is a Inflated Simple
Cost Price Method used for pricing of Price Average
materials used for production?
9901 Base Stock None
Which of the following methods is not a Cost
Price Method used for pricing
of materials used for production?
9902 FIFO LIFO HIFO None
Which of the following methods is not one Original Equal Straight line
and the same form of Fixed cost instalment
instalment method of depreciation?
9903 None
Which of the following methods is one Diminishin g Written
and the same form of Reducing balance balance down value
9904 Both None
Which of the following methods of valuation
of material avoids price fluctuations and gives
an acceptable Simple Weighted
figure for stock? Average Average
9905 Base Stok HIFO

Which of the following methods of All the
valuation of material is also known as three
replacement cost method?
9906 FIFO LIFO HIFO
Which of the following Minor heads of All the
9907 accounting is common to all services? 101 105 111 three
Which of the following months pay bill is

supposed to be retained for 35
years in a CDA office?
9908 June December Both None
Irregular or Losses due to
over issues accidents â€“
Which of the following need not be exhibited stores MT Unavoida
in the Appropriation Accounts of Defence vehicles ble losses
Services?
9909 None
Sources Whether Reasons for
from which work is approval of
head funds authorize d special work
will be or special (if any)
Which of the following need not be provided
All the
mentioned in Admin Approval accorded,
three
when GOI is the CFA?
9910
Which of the following need not be shown in Cash Trade Reserve Both B & C
the books? discount Disount for Discount
9911
Permanen t
Retiremen t
Account
Number of
employee
Which of the following need not be shown in
the LPC of a DAD employee when transferred Outstandi Month up to
ng demands which paid
to the jurisdiction of other PCDA/CDA?
9912 None
procedure
in
maintainin
g the
accounts is
prescribed not in
Which of the following needs to be brought to accounts in conformit y
the notice of PCDA/CDA by the LAO in respect accounts unsatisfac with
are non-
of Army Units and formations? tory state rules
existent
All the
9913 three
Which of the following needs to be Income Tax GPF Refund of All the
recovered from Subsistence Allowance? subscripti on GPF three
Advance
9914
Which of the following office is a Functional PCDA (P) CDA (PD) PCDA (O) All the
CDA? Allahabad Meerut Pune three
9915
Which of the following officers do All the
9916 concurrent audit? AOGE LAO RAO three
Which of the following officers is granted Sub Area Area All the
Entertainment Grant? Command Command er three
er
9917 GOC in C
Which of the following offices does PCDA/CD A AO/AAO GE
not conduct audit of Expenditure of MES
units/formations?
9918 RAO/LAO None
Which of the following offices does not have PCDA PC of A
the work of DAD Cells? (Navy) PCDA New Kolkata
Mumbai Delhi
9919 CDA Patna
CDA
(Coast
Guards) New
Which of the following offices has been CDA (CSD) Delhi CDA (IDS) CDA
established latest by upgrading? Mumbai New Delhi Meerut
9920
Which of the following offices is not given
section code for the purpose of compilation
of Defence services LAOs/RAO
receipts and expenditure? s
9921 PAOs AOs GE None

to issue corrections to Army Local Audit (Army) Chandigar
Pune Delhi
9922
to issue corrections to Defence Account Code (Army) Chandigar
Pune Delhi
9923
to issue corrections to Defence Audit Code (Army) Chandigar
Pune Delhi
9924
to issue corrections to MES Local Audit (Army) Chandigar
Pune Delhi
9925
Which of the following Offices is responsible CDA
to issue corrections to OM PCDA (SC) (Army) PCDA New
I Pune Meerut Delhi
9926 CGDA
Which of the following Offices is responsible CDA
to issue corrections to OM PCDA (SC) (Army) PCDA New
II Pune Meerut Delhi
9927 CGDA
to issue corrections to OM III (Army) (Funds)
PCDA (AF) Meerut Meerut CDA (PD)
Dehradun Meerut
9928
to issue corrections to OM (Funds) (Army) CDA (PD) PCDA (P)
IV Meerut Meerut Meerut Allahabad
9929
to issue corrections to OM IX (Army) Chandigar
PCDA (SC) Meerut h PCDA (O)
Pune Pune
9930
responsible to issue corrections to OM V (Funds) (Army) CDA (PD) PCDA (P)
9931
Which of the following Offices is responsible PCDA
to issue corrections to OM VI (Navy)
PCDA (AF) PC of A Mumbai PCDA New
Dehradun Kolkata Delhi
9932
to issue corrections to OM VIII (Army) Chandigar
PCDA (SC) Meerut h PCDA (BR)
Pune New Delhi
9933
to issue corrections to OM X (Army) Chandigar
PCDA (SC) Meerut h PCDA
Pune Bengaluru
9934
to issue corrections to OM XI New Delhi Chandigar
PCDA (SC) h PCDA
Pune Bengaluru
9935
to issue corrections to OM XII New Delhi Chandigar
PCDA (SC) h PCDA New
Pune Delhi
9936
is not responsible to carry out local audit of Area
store accounts of Army/MES LAOs/RAO Accounts
Units? s Offices
9937 AOs GE Both b, c
audits the pay, TA/DA bills etc of DAD CDA
employees working in the office of CDA (PD) (Army) PCDA (P) PCDA (CC) CDA,
Meerut? Meerut Allahabad Lucknow Patna
9938
Which of the following ommission of
9939 posting effects the trial balance? Journal Ledger Both None
Which of the following options is not available Conservati Moderate Prefering High Life
to the NPS subscribers while giving choice of ve Life Cycle Life Cycle fixed return Cycle Fund
investment? fund fund
9940
Regional
Training
Which of the following organizations are not Centres of Cantonme All the
audited by DGADS? DAD nt Funds three
9941 DPDOs
Directorat e Defence
of Standardiz Exhibition
Which of the following organizations function Mazagon ation Organizati All the
directly under the Department of Defence Dock on three
Production? Limited
9942
Which of the following organizations is not Cantonme nt All the
subject to Audit by DGADS but Boards three
subject to audit by DAD?
9943 MES DG MAP
Grounds for
correction if
it is a
nature of correction
the
adjustmen t
Which of the following particulars should be
9944 recorded in Transfer Entry? Both None
Which of the following payments are Central Local
9945 done through DAD Cells? Purchase Purchase Both None
Which of the following payments are not Suppliers Pay and All the
supposed to be paid out of S&S Bills Allowance three
Imprest by the Imprest Holder? s
9946 CHT Bills
Local ASC
Purchase of contractor s
Which of the following payments is not stores/sup Excise duty bills (90%)
plies
authorized out of S&S Imprest? on rum
9947 None
Which of the following PCDA/CDA is PCDA (WC) CDA
entrusted with responsibility of reorientation Chandigar (Army)
and stream lining of h Meerut PCDA (SC)
Local Audit work in DAD? Pune
9948 CDA Patna

Which of the following PCsDA is responsible PCDA (R&D)
for payment of loan/equity shares to the New Delhi
Defence PCDA New PC of A PCDA (BR)
Public Sector Undertakings? Delhi Kolkata New Delhi
9949
EOL for
prosecutin g
higher
Which of the following periods does not technical
count for Annual Increment to be granted to studies
Government Servants?
Joining Child Care
9950 Time Leave None
Attending Period of
Course of training
Attending Instructio before
Which of the following periods is treated as All the
Departme n appointm
duty? three
ntal Exam ent
9951
Exact
requireme nt
of quantity is
mentione d
RC is guided
Which of the following points is not correct EMD is not by Fall
with reference to Rate Contract? applicable
Clause
9952 None
Contracto r
is allowed
to examine
his ledger
It is account
It is
Which of the following points is not in order examined
maintaine d
with reference to Contractors Ledger?
by AO GE periodicall y
by GE
9953 None
Whether Blank spces
the CAs are are either
prepared in filled in or a
same hand line is drawn
wiring and through such
ink spaces Rates
Which of the following points is not required throughou
expressed
to be specially seen by PCDA/CDA office t
while carrying out scrutiny of MES Contracts both in
words and
as a safeguard against fradulent alterations?
figures
9954 None
Emergenc y- When ring

Which of the following points is not true with Regular formed by Require pre
reference to Short Term Agreements and Contracto rs scrutiny by
their conclusion? contract not quoting high CDA
feasible rates
9955 None
Prescribed
Accounts
are not
produced
Accounts
Which of the following points noticed during to audit
found in
local audit should be brought to the notice of unsatisfac
PCDA by LAO in respect of Army Units?
tory state
9956 None Both

Sales have Items once
been made purchased
against cash are not
payment returned or
only and exchange
cheques not d
accepted
Local
purchases
done for
selling
Which of the following points will be objected All the

9957 in audit of AOC Officers shops? three
Which of the following private banks is not
authorized to do Government HDFC
Transactions? Bank
9958 Axis Bank None Both
CDA,
Chennai
made a
provisiona l
payment
based on
the
undertaki
ng by an
individual
transferre d
to his office
CDA, stating that CDA,
Bangalore he will Secundera
made a refund the bad made a
provisiona l amount if
payment PCDA, SC provisiona l
admitted a required payment
when
provisiona l when
necessity payment in document s
for
anticipatio in support
expenditu
n of funds of
re is there
expenditu
but sanction
re are not
is
available
awaited
Which of the following Provisional payments

9959 is not in order
Which of the following provisions should not
be made in Budget Estimates, except under
definite Lumpsum Provision for
orders/special sanction? provisions losses
9960 Both None

Standard Stock Book Minimum
Schedule Rates Reserve
Which of the following rates/prices are fixed of Rates Price All the
by GE? three
9961
Savings due
to non-
expenditu
re of
provision
for a to meet
Which of the following reapproriations does specific An error in expenditu
not require sanction of Government of India? measure estimates re one any
new activity
9962 None
Which of the following receipts are treated as User All the
Non Tax Revenue by the Charges three
Government Departments?
9963 Dividents Profits
Which of the following records are Stock All the
maintained by GE staff under the supervision purchase three
of AO?
9964 Cash Book Budget
Which of the following records are not Measure Constructi
sent to PCDA/CDA along with final bills for pre ment Book on Accounts
audit?
9965 Both None
Which of the following records is maintained
by PCDA (O) reflecting task wise, corps wise
and unit wise list of Army Officers to ensure Central Nominal
only IRLA is Index Visual Chart Roll
maintained for each officer?
9966 None
Rent &
Allied
Which of the following recoveries cannot be charges for
Dues to accommo All the
made from Subsistence Allowance of an CGHS
Employee s
employee without his subscripti on dation three
societies
consent?
9967
Which of the following Registers is not Register Suspense Demand Debt Head
maintained by Accounts Section in a Regional of Deposits Register Register Register
CDA office?
9968
Meter Rent
Readerâ€ Assessme nt
Which of the following Registers is not ™s Book Revenue Ledger
maintained by AO GE? Ledger
9969 None
Rent
Assessme nt
Which of the following registers is not Furniture Revenue Ledger
maintained by AOGE/AAO BSO? Rate list Ledger
9970 None
Register of
Sanctions
Which of the following registers is not Contracto rs Suspense
maintained by AOGE? ledger Register
9971 None
Register of
Rentable
Which of the following Registers, AAO BSO is Revenue Buildings
required to maintain? Ledger
9972 None Both

should be cancelled and republished Master All the
by the Army Units in respect of PBORs? Missing three
9973 Manual System

Which of the following remittance in the form Cantonme
of MRO is not adjusted by Stores Section? nt Audit
Cost of Payment of Fees
Stores lost Rations
9974 None
Which of the following reports are Cash Capital Coupon All the
received from Military Farms in a Regional Account Account Account three
CDA office?
9975
Which of the following reports is not IAF CDA -
9976 dealt by IA Cell MFAI AAC MPR 13
Which of the following Reports is not Local Audit Appropria

prescribed for LAO for submission to Completio tion
PCDA/CDA Main Office? Financial n Accounts
Advice
9977 None
Annual Review of Appropria
Audit Compilati on tion
Which of the following reports is not Certificate Accounts
rendered by LAO?
9978 None
Which of the following reports is not Annual Audit Monthly
supposed to be rendered by LAO in general? Certificate progress
MFAI Report Report
Report
9979 None
Which of the following represents a
9980 specific account? Journal Ledger Both None
Which of the following represents Major Minor Detailed

9981 function of Government? Sector head head head
Normal cost Normal cost - Normal cost
+ Extra Extra + Premium
Which of the following represents Overtime payment Payment
cost?
9982 Premium
Which of the following section will not O&M All the
9983 be found in PCDA (O)? M section IA section Section three
Officers
Reception
Which of the following sections in PCDA (O) is and
not functioning under Administration Informatio
Section? n Cell
9984 Legal Cell RTI Cell None
PCDA/CDA office is not an audit Internal
section with reference to bills and vouchers? Audit
9985 Admin Pay Stores None

Which of the following sections is found in Administr Ledger Monthly
PAO (ORs) but not found in PCDA (O)? ation wing/grou p Pay System
section cell
9986 D section
Which of the following sections is not
9987 a section/wing of PCDA (O)? Technical Records Accounts None
Which of the following sections is not Internal

9988 found (by name) CGDA office? Accounts Audit O&M None
Which of the following sections of Accounts Administr All Audit

Main Office of CDA maintains Debt Head Section ation Sections
Register? section
9989 D section
Which of the following sections of PCDA (O) is Ledger wing
entrusted with the duty of scrutiny and concerned
vetting of Draft Gazette Technical Accounts All the
Notifications? Section Section three
9990
Which of the following sections of Administr Engineerin g
PCDA/CDA does not operate Punching ation section
Medium at all?
9991 Accounts O&M Cell
PCDA/CDA is not at all involved in matter All the
related to Cantonment Boards three
Accounts?
9992 M section IA cell O&M cell
Which of the following sections you Stores Internal Technical
will find â€œ â€•(Name of the Section Audit Section
section) in CGDA office?
9993 O&M Cell
Which of the following serves the Journal
9994 purpose of Journal as well as ledger Cash Book Proper Both None
Which of the following services counts Probation Apprentic e
towards duty when followed by confirmation er
and joining time?
9995 None Both
Which of the following services rendered by State Public Sector
an employee in the past is not counted for Governme organizati
the purpose of nt on Autonom All the
MACP scheme? ous body three
9996
Service Overstay of
rendered Joining Time
before not
attaining regularize d
the age of as leave with
18 years salary
Which of the following services rendered is
counted as Qualifying service under CCS
Pension Rules?
9997 Both None

Option
Clause/Re
Which of the following sets carry the same peat Order
Clause RFP/Tend er
meaning?
9998 EMD/PBG None

Which of the following should not be GPF Court
recovered from Subsistence subscripti Attachme
Allowance? on nt
9999 Both None
The product
of only one
manufact
urer has
been
offered by
The number all the
of acceptabl Ring prices tenderers
e offers is have been
quoted by all
less than tenderers
two
Which of the following situations would imply All the

10000 lack of competition? three
Which of the following spells of service do not Deputatio n Foreign
count for increment in Service
respect of Officers of DAD?
10001 Leave None
He can
record his
dissent if he
is unable to
agree with
conclusion
of court
He will not
sit as a
member of
such Court
Which of the following statements are true

when a DAD Officer is asked to assist in a
10002 Military Court of Inquiry? Both None
Major
penalty
cannot be
imposed by
any authority
other than
(or subordina
te to) the
appointin g
authority
Recorded Withholdi Compulso
ng of ry
warning is
increment is Retiremen t
not a major a major is a major
penalty
penalty penalty
10003 Which of the following statements is false?

Bill preferred
by a Supplier
can be
passed based
on duplicate
in the
absence of
original
supply Duplicate
Paid order copy of
vouchers
receipt of
are retained money by
by Audit
officer can
Offices
be issued
10004 Which of the following statements is in order? None

Debit will Debit will Credit will
have equal have equal have equal
Which of the following statements is credit multiple multiple
incorrect? credits debits
10005 None
Orders of Orders of
GOI GOI take
always take effect from
effect from the date
the specified they bear
date unless
Orders of otherwise
GOI take specified
effect from
the date
they
bear
Which of the following statements is more

10006 correct None
Constructi Cash Book
on Account is prepared
is maintaine by GE office
d by GE and signed
office and by
signed by AAO GE
AAOGE MER is
prepared by
AAO GE and
signed by
GE
Which of the following statements is not All the

10007 correct three
Will be Replacem
recovered ent value
in cash from includes
outside removal/r
No loss It can be persons efixing
Which of the following statements is not
statement is included in charges
correct w.r.to Barrack Damages necessary the LF bills
10008
When
granted in
different
spells, total
should not
exceed 60
It is two days in a
months in cycle
every 3
calendar
years
Which of the following statements is not It can be

correct w.r.to Furlough leave of Army accumulat
10009 Officers? ed None
Tenders can Max. Limit
be issued to for individual
any service is Rs.
contractor 150000/-
in approved It can be Artificers
Which of the following statements is not list concluded work is
correct with reference to Term Contract? for a period covered in
of 3 years TC
10010
Underdra Overdraw al
wal of of ration in a
ration in a month
unit can be cannot be
made good made good
by by underdra
overdraw al wal in the
in the next next
month month
Which of the following statements is not in Both a and Both are

10011 order? b correct
After
retiremen t
he would not
be eligible to
hold any
appointm ent
in Governme
He is a high nt
independe
nt Statutory
Authority
Which of the following statements is not true

with reference to powers, duties and
10012 responsibilities of C&AG of India? Both None
Authority
competen t
to impose
minor
penalty, but
initiating
proceedin gs
for major
penalty, can
impose on
the
conclusion of
the
proceedin gs,
minor
penalty at its
own
discretion
No bar for
authority
Punishing who
authority conducted
can obtain Preliminar y
guidance enquiry to
Which of the following statements is not true from act as
with reference to the provisions of CCS CCA superior Disciplinar y
10013 Rules? authority Authority None
up up gradation person is
gradation gets appointed
gets postpone d to an ex-
postpone d on a/c of cadre post
on a/c of employee in higher
employee not found fit scale
not found or due to initially on
fit or due to departme deputatio n
departme ntal followed by
ntal proceedin gs absorptio n,
proceedin etc., this Stepping up the services
gs etc., this would have of pay in rendered in
would have conseque the pay the earlier
no ntial effect band or post (in
conseque on second grade pay lower scale)
ntial effect and third up would be shall be
on the gradations admissible counted but
second and which would with regard the period
third up also get to junior spent
gradations deferred getting initially on
which more pay deputatio
would than the n in the ex
also get senior on
a/c of pay
fixation
under this
scheme
Which of the following statements is true

10014 about MACPS?
Resignatio n
counts from
leave
commenc
Which of the following statements is true in ed
LND is leave salary All the
the case of a government servant resigns
cancelled is recovered three
while availing Leave Note due?
10015
Surplus
establish
ment held
by unit is
Which of the following statements is true objected in Posting out
with reference to excess strength of officers audit of the excess
posted in units is noticed during scale audit? is watched
10016 Both None

station Station with
where there good
is lack of facilities but
normal staff is
amenities of reluctant to
life serve there
Which of the following stations can be treated

10017 as hard/tenure station? Both None
Field Cashier Pension/L
Sub Section eave Salary
Which of the following sub sections/cells does Sub Section
PLI Cell sub LIC
not function under Accounts Section of PCDA
section section
(O)?
10018
account will accompany the annual Trading capital cash All the
administration report of each military account account account three
farm?
10019
Which of the following suspense head All the
is operated for the purpose of supply of funds 00/018/6 00/018/6 00/020/7 three
to Field Imprest Holders? 4 5 2
10020
Which of the following system of accounting Single Entry Cash basis of Double
is also known as mercantile basis of system Accountin Entry
accounting? g system All the
three
10021
Which of the following system of accounting Single Entry Mercantil e
is known as incomplete
records?
10022 Both None
be followed when goods are Global Limited Single All the
purchased from Vendors of foreign countries? Tender Tender Tender PAC three
Enquiry Enquiry
10023
Which of the following time expired records
are destroyed by burning in the presence of
nominated gazetted officer? Secret and
confidenti al Paid cheques
Record
10024 Both None

Expenditu
re of
Which of the following transactions does not occasional Receipt to
require â€œappropriationâ€• character Governme
under the head of account? nt
10025 Both None

Payments
made
through
Deence
cheques/E Military Adjustme
Which of the following transactions is All the
lectronic Receivabl e nts with
adjusted through Defence Proforma Account? mode three
Orders Railways
10026
TA/DA of
MES
Pay and Medical Industrial
Which of the following transactions is not Employee s
Allowance s claims of
compiled through Class 9 Punching Medium of MES MES
voucher?
officers civilians
10027 None
Which of the following transactions is not Pension
covered under the Focal Point payments
Branch scheme?
10028 Cheques MROs None
Outstandi Imprest
ng payment to
Advances of Navy
10029 None
Outstandi Imprest
ng payment to
Advances of Navy
10030 None
Which of the following types of training is not Promotio n Pre
covered under the Training and Development orientatio n Examinati
policy of DAD? Induction courses on Training
Training courses
10031 None
Which of the following types of transactions Transfer Cash Cash sale of All the
are entered in the Journal Entries Purchase Goods three
Proper? of goods
10032
Which of the following was not a part of Major head Minor head
erstwhile five tier classification of
accounts?
10033 Sector Sub Major
Which of the following welfare activities is not Provision of
intended primarily to be met out of Grant in Amenities
Aid received by Recreatio n Welfare Death
PCDA/CDA Office? facilities facilities Benefits
10034
Goods used
by
proprietor
for personal
use
Which of the following will be priced at cost Goods All the

10035 price? Purchases destroyed three
Which of the following will be priced Sales
10036 at Sales price? Sales Returns Both None
Recovery of
Advance
taken from
Court Govt.
Attachme nt
Which of the following will have first claim on Whicheve r Whicheve r

10037 individualâ€™s pay is earlier is later
Municipal National Shares
Debentur e Savings certificate s
Which of the following will not be accepted as Cash/Che Certificate
Security in audit? que
10038
Which of the following withdrawals/advances Withdraw al
is not permitted from DSOP fund in respect of for
Army Officers? Temporar y Final financing
Advance Withdraw al LIC
policies
10039 None
Which of the following word is used in All the
DPM in place of 'Purchaser' three
wherever required?
10040 Payer Consignee Buyer
Which of the following word is used in
DPM in place of 'Supplier'
wherever required?
10041 Seller Vendor Both None
Which of the following works done in Army Work done Works done
Base Workshops, requires previous approval for other for private
of the estimate for All depots individuals All the
work orders? manufact
three
ure works
10042
The extent of The
cultivation stretches of
land is shown land
separately unutilized is
The register shown
is not separately
signed by
the OC
Which of the following, LAO will object while All the

10043 Audit of Unit Land Register three
Payment of Payment of
ASC hire
contractor s, chargers for
bills porters
Local subjected to
Which one of the following expenditure is All the
purchase of post
met out of S & S Imprest three
stores audit
10044
Maintena Internal
nce of PF Audit of
Accounts in various
respect of initial
Group A, B accounts
&C Maintena maintaine
Settlemen t
officers nce of PF d by MOD
of transactio
accounts of
ns with other
GREF
Ministries
personnel
Which one of the following is not a function

10045 of PCDA, New Delhi?
Which Parliamentary Committee is Official Public Committe e
responsible to suggest alternative policies to Language Accounts Public
bring about efficiency and economy in Committe e Estimates Committe e Undertaki
administration? Committe e ngs
10046
Which PCDA/CDA deals with work bills of PCDA New PCDA (BR) CDA (IDS) CGDA
MAP organization of Delhi area? Delhi New Delhi New Delhi H.Qrs.
10047
Which PCDA/CDA is assigned with a PCDA (WC)
responsibility of studying the existing Chandigar
procedure and submit proposals for h CDA
reorientation of work of MES and PCDA (SC)
(Army)
Accounts? Pune
Meerut
10048 CDA Patna

Which PCDA/CDA is responsible for PCDA (WC) CDA
preparation of Job Description Sheets of Chandigar (Army)
Admin, R, D and Stores sections of PCDA (SC) h CDA, Meerut
PCsDA/CsDA Main Office? Pune Patna
10049
Which PCDA/CDA is responsible for supply of Regional All the
funds to Field Cashier? CDA PCDA (O) PCDA New three
Pune Delhi
10050
Which PCDA/CDA is responsible for CDA PCDA (R&D)
verification of adjustment of cost of vehicles (Army) New Delhi
issued by Army to MES? Regional PCDA, Meerut
CDA New Delhi
10051
Which PCDA/CDA is responsible for
verification of adjustment of cost of vehicles
issued to and returned by MES and rendering CDA
half yearly PCDA (CC) PCDA (SC)
(Army)
statement to Army H.Qrs.? Lucknow Pune
Meerut
10052 CDA Patna

Which PCDA/CDA is responsible to prepare CDA CDA
Job Description Sheets for M (Army) Secundera PCDA SC
and TA/DA sections work? Meerut bad Pune
10053 CDA Patna
Job Description Sheets for Pay and IA sections Chandigar (Army)
work? h Meerut PCDA SC
Pune
10054 CDA Patna

the Job Description Sheets of E and Accounts Chandigar (Army)
Sections of Regional h CDA, Meerut PCDA (SC),
CDA office? Patna Pune
10055
Which rule of CCS CCA Rules 1965
prescribes the rule regarding suspension of a
Government Servant
10056 10 11 14 16
Which rule of CCS CCA Rules 1965 prescribes
various types of penalties, which can be
imposed on Government
Servants
10057 10 11 14 16
prescribe about employment of family
members with parties having official
dealings?
10058 4 3 2 1
10059 prescribe about Government 2 3 4 5
about Government
employees - Acceptance of gifts?
10060 10 11 12 13
communication of official
information?
10061 10 11 12 13
about Government
employees - critisim of Government?
10062 6 7 8 9
employees - evidence before committees?
10063 10 9 8 7
employees - raising of funds and
contributions?
10064 10 11 12 13
about Government
employees connection with press ?
10065 6 7 8 9
about Government
employees joining of associations ?
10066 6 5 4 3
about Government
employees participation in strike ?
10067 4 5 6 7
Which schedule of the Contract Agreement
reflects the stores supposed to be made
available by Schedule of
MES to contractor free for fixing? Schedule A Schedule B Schedule C credit
10068
Which section is responsible to prepare and Central
submit the monthly compilation of the Control
abstract of receipts Imprest Ledger Section
and charges in PAO (ORs)? Section Wing
10069 D section
Which section of PAO (ORs) allots unit code in
respect of Army units and formations whose
pay accounts are Administr Disbursem Central
maintained by them? ation ent Control
10070 Imprest
Which section of PAO (ORs) is Ledger Imprest
10071 responsible to upload e-TDS ? Group EDP CC section Section
Which section of PAO coordinates the Administr Central Review All the
activities of Ledger Groups? ation Control Group three
Section
10072
Which section of PAO deals with adjustment Imprest Ledger
of dues in respect of Section Group
PBORs after discharge from Service?
10073 CC section NE section
Which section of PAO is responsible for Central Imprest Ledger
compilation of yearly Interest on Control Section Group
AFPP fund through class II voucher? Section
10074 Fund Cell
Which section of PAO is responsible to add Monthly Central
new employee bank details on receipt of Pay System Control
fresh Mandate forms? cell Section Imprest
Ledger wing
Section
10075
ensure drop of IRLAs in all type of FS cases Imprest Admin Central
including Regular and other section section Control
Misc. Cases.? Section
10076 Review
furnish any information/statistics pertaining Monthly Central
to IRLAs which may be required, especially at Pay System Control
times by higher Imprest Cell Section
authorities? Ledger Group
section
10077
prepare Budget Estimates of Non Ledger
Effective heads of accounts to Main Office of Groups
CDA?
10078 NE section CC section Imprest
Which section of PAO is responsible to Imprest Admn. Review
prepare the abstract of receipts and charges? Section Section Group
10079 CC section
Which section of PAO is responsible to receive Central Administr
all MROs/Treasury Receipts (Except Field Control ation section
Imprest) and ensure their Section Review Records
adjustment? Section section
10080
Which section of PAO is responsible to render Imprest Admin Central
quarterly report on Major section section Control
financial and accounting irregularities? Section
10081 Review
Which section of PAO is responsible to take Ledger wing Review Central Imprest
prompt action on communication Section Control Section
of stop/release pay cases of PBORs? Section
10082
Which section of PCDA (O) has to give
confirmation of a vacancy of Officer to PAO
for admitting Acting Allowance to Technical Records Accounts
JCO in his place? Ledger wing Section Section Section
10083
responsible to furnish its comments on Administr SS
â€Ñotes for Ordersâ€™ on doubtful cases, ation section coordinati
put up by Wings for Transport on (Audit) Technical
ruling? ation wing Section
10084
Which section of PCDA (O) is Administr Ledger wing Accounts Technical
responsible to render quarterly report on ation Section Section
financial irregularities? section
10085
Field
Cashier
Which section of PCDA (O) issues cheque Group Sub Disbursem Technical
Section Ledger wing Section
books to Field Cashiers? ent Section
10086
Which section of PCDA/CDA deals with
Inspection of various sections and sub
offices?
10087 IA OA Accounts O&M
Which section of PCDA/CDA deals with Store Audit Store
Payment and adjustment of the cost of section Contract
manufacture of medals and Section
decorations of Army units? Pay section
10088 M section
Which section of PCDA/CDA deals with Administr
recovery of leave salary and pension ation Section
contributions in respect of persons Accounts
lent to and from DAD? Pay Section
Section
10089 IA cell
Which section of PCDA/CDA is Accounts Audit EDP
10090 responsible for clearance of Suspense Section Section D section Centre
Which section of PCDA/CDA is responsible for Store Audit Store

Post audit of bills in respect of 100% Section Contract
payments made on Section
account of ASC articles and CHT?
10091 M section IA cell

Which section of PCDA/CDA is responsible to
adjust MRO received on account of Hire of
Government Stores Miscellan Transport
transport for amenities purposes? Stores Audit
Contract eous ation
10092
responsible to adjust the cheques received All Audit Internal Accounts Administr
from /issuing cheques to Sections Audit Cell Section ation
Other Ministries? section
10093
Which section of PCDA/CDA is responsible to Stores Miscellan
conduct scrutiny of conservancy service Contract eous
agreements Section Engineerin g section
entered into by Defence Executives? Section
10094 IA cell
Which section of PCDA/CDA is responsible to Miscellan Transport Stores Audit
deal with training camp allowance claims of eous ation Section Section
Territorial Army section Accounts
and NCC Officers? Section
10095
Which section of PCDA/CDA is responsible to Office Audit
rendition of monthly statements of Automatio Sections
expenditure to the local n Cell Accounts concerned All the
controlling authorities? Section three
10096
Which section of PCDA/CDA office Administr ORs section
deals with Action on tour notes of Officers? ation
section
10097 O&M cell IA section
Which section of PCDA/CDA office Administr
deals with procedure concerning direct and ation
indirect taxes? section
10098 IA cell E section O&M Cell
Which section of PCDA/CDA office is Disbursem Administr
responsible for custody and ent ation
disbursement of cash?
Which section of PCDA/CDA office is Administr
10100 responsible for diary/despatch of Dak? Records ation O&M None
Which section of Regional CDA adjusts Internal Stores Audit

the MRO on account of Audit fee in respect of Audit
Cantonment Board?
10101 Admin Pay M
Which section of Regional CDA deals Stores Stores Audit Internal
with annual production accounts of ASC Contract Audit
Bakeries?
10102 Accounts
Which section of Regional CDA deals Stores Stores Miscellan Internal
10103 with Mess Maintenance Allowance Audit Contract eous Audit
Which section of Regional CDA deals with Transport Stores Stores Audit Miscellan
Payment of Sea freight and ation Contract eous
landing stages bills?
10104
responsible to carry out financial Stores Audit Stores Internal
review of manufacturing establishments of Contract Audit
Defence?
10105 O&M
Which section of Regional CDA office Internal Administr
10106 deals with consolidation MFAI report? O&M Audit ation Accounts
deals with Diary and distribution of Administr

confidential letters received in the office? ation
10107 Records RTI Cell O&M Cell

Which section of Regional CDA office Stores Stores
deals with payment to Survey of India for Audit Contract
supply of Maps to army units? section Section
10108 M section R section
Which section of Regional CDA office deals Stores Audit Transport Stores
with Post audit of bills in respect of payments section ation section Contract
made on account of Civil Section
Hired Transport?
10109 M section
responsible for adjustment of payments in
India on behalf of U.K. Administr
Govt. by the DAD Officers? Store Audit
ation
10110 Accounts IA cell

Which section of Regional PCDA/CDA is Stores Stores Audit IA cell Miscellan
responsible for watching verification of contract section through eous
Credits of high value imported and section LAOs/RAO section
indigenous stores? s
10111
responsible to distribute correction
slips of Manuals and codes?
10112 Records Admin IA O&M
Which section of Regional PCDA/CDA office
deals with Recovery of extra expenditure
incurred by the Defence Services in Store
contract Store Audit Accounts
connection with aid to civil
Section Section
powers? section
10113 E section
Which section of Regional PCDA/CDA office is Administr Disbursem
responsible to arrange for ation ent
printing of forms?
Which section of Regional PCDA/CDA office is
responsible to do pre scrutiny
of Supply orders/Contracts?
10115 IFA cell IA cell O&M cell ORs cell
Which section of Regional PCDA/CDA Administr Disbursem All Audit
office is responsible to prepare schedule III? ation ent sections
10116 Accounts
responsible to render ation
consolidated AAC report to CGDA?
10117 IA O&M Accounts
responsible to Standardize ation
office Notes of repetitive type?
10118 IA O&M Records
Which section of the Regional CDA deals with Administr All the
Re-organization of office ation three
layout for quicker flow of work?
10119 O&M IA
Which section of the Regional CDA Administr Internal
deals with work related to Super Review by ation Audit
IDAS Officers?
10120 O&M ORs
office deals with scalar process to assess the O&M Section All the
requirement of staff on AN IA/FA three
scientific basis? Section Section
10121
Which section/wing/sub section/cell is LW SS Co- LW SS Co-
responsible to take action on â€œIRLA Not ordination ordination
Generated Reportâ€•? (Admin) Technical Records (Org &
Section Section Audit)
10122
Which section/wing/sub section/cell of PCDA SS
(O) deals with allotment of new CDA Account coordinati
Number to Army Record EDP on group
Officer? Ledger wing
Section centre
10123
Which sesction of Regional CDA office O&M Section All the
deals with approval of Local Audit Programme AN IA/FA three
of LAOs? Section Section
10124
Which system is designed with a view to Economic
achieve economy in collection/delivery of Transport
stores from/to units between each other? ation Carter
Barter Vehicle
system Patterson
system pooling
system
10125
Which type of Contract is concluded for Lump sum Item Rate Term Contract for
construction of Swimming Pool? Contract Contract Contract Piece
Work
10126
Which type of contract is concluded for large
scale renewal of flooring work to be carried
out, but exact Lump sum Term % Rate Item Rate
quantities are not known? Contract Contract Contract Contract
10127
Rate
Contract for
supply of
Materials or
Furniture
Which type of Contract is concluded for
% Rate Item Rate Term
Manufacture of furniture for a
Contract Contract Contract
Civilian Office?
10128
for Repairs to Roads in unit lines when exact Percentag e Item Rate Term Contract for
volume of work cannot be Rate Contract Contract Piece
assessed? Contract Work
10129
Which type of Office communication is used Office Note
for correspondence between D.O.
senior IDAS officers? Letter
10130 Circular U.O. Note
Whih of the following is a personal
10131 account? Capital Drawings Both None
While accounting POL stocks,

temperature of ? â€˜Fâ€™ is treated as
Standard Temperature?
10132 100 85 98 27
While Adjusting MRO, PAO functions
10133 as section? Audit Accounts Both None
While arriving at loss, Part worn articles of

clothing and necessary lost are valued at
value?
One fourth
10134 One Tenth Half Full

While arriving at loss, Stores held on charge
as serviceable and lost are valued at
value?
One fourth
10135 Full Half One Tenth

as serviceable and lost are valued at
value?
10136 100% 50% 25% 10%

as unserviceable and lost are valued at
value?
One fourth

While arriving at loss, Stores held on charges
as repairable and lost are valued at
value?
One fourth

coupons Coupons
purchased are not
at issued to
outstation delivery
have been men for
exchange d Redeeme d sale to
at another coupons customers
station have been
retained for
audit
While audit of coupons in a Dairy Farm, which

of the following actions will be objected to by
10139 LAO None
Part II Returns to
orders to Part II orders
While audit of ration returns, details of returns but but not vice
not versa As
personnel on leave, admission to Hospitals,
vice versa decided by
transfer/attachment to
LAO
other units etc. will be verified from?
10140 None
Supportin g
document s
for changes
in entitleme
nts/recov
eries
While auditing pay bill, audit office verifies
which of the following documents?
10141 Last Pay bill Both None

While auditing the cash book in a Cantonment Counterfo
Board, LAO should verify ils of
with the payments made by the cheques counterfoi ls
Cantonment Board? and of Receipts
vouchers
10142 Both None
While auditing/passing pay bills of civilian
employees, AAO should check classification
under Service Head for
every item exceeding Rs. ?
10143 50000 10000 5000 500

of Cantonment Board, ALAO will be Senior Junior
treated as for the purpose of calculation? Auditor Auditor
10144 LAO AAO

While calculating repaying capacity for the
purpose of HBA, In cases of employee retiring
after 20 years,
of Basic Pay is considered?
10145 30% One-third 40% 50%

While carrying our audit of CHT bills, it should
be ensured that that the extent of services
rendered in Part conforms to that
indented for in Part and
allotted by the Station Transport Officer in
Part ?
10146 I, II, III III, I, II I, III, II II, III, I

While carrying out audit of cash book in
Cantonment Board, LAO verifies the payment
side of cash book with
counterfoils of ?
10147 Receipts Cheques Both None

While carrying out audit of cash book, Public Fund Cash All the
RAO will verrify entries related to Assignme nt three
transactions?
10148 Imprest
Counterfo il Part II order
of warrant to
While carrying out audit of railway warrants, to Part II
a but not vice Counterfo il c but not
audit is done from to order versa vice versa
?
10149
While carrying out Audt of Air Frieght claim, it
will be ensured that the air passage warrant
has been properly Air
prepared by the ? QMG&#3
Transport
9;s Branch
Company

While carrying out scrutiny of the credentials
of the firms at the time of Registration, which
of the following Financial market business
aspects need noit be considered? Status standing ethics
10151 None
From From IRLA to
to IRLAs not not vice
While carrying out Test Check of IRLAs, credit vice versa versa
entries should be verified
?
10152 Both None

While computation of broken periods for Period
payment with reference to number of days in decided by
the year, is taken as the basis? Calendar Financial Academic PCDA/CD
year year year A
10153
While crediting EL at the beginning of half
year, EL will be reduced by of EOL availed
during previous half year
by the employee?
10154 1/15th 1/12th 1/10th 1/18th

based on assicuation with the product,
costs are divided into how many types?
10155 2 3 4 5
based on Changes in Activity or
volume, costs are divided into how many
types?
10156 2 3 4 5
While doing classification of costs based on
traceability, costs are divided
into how many types?
10157 2 3 4 5
While doing elementwise classification of
costs, how many broad elements
are taken into account?
10158 2 3 4 5
Distance Mandate and Budget
from the Man power handled by
office of of the unit the unit
LAO to the conerned concerned
While fixing No. Man days required for Local
unit
Audit of a particular unit, which of the concerned
following points need not be considered by
PCDA/CDA?
10159 None
While fixing the pay on promotion, once Same pay Next higher
increment is given in the same pay level into stage in the stage in the
the next stage and fixing the pay in the promotio n promotio n
promotion post pay level, if it happens that pay level pay level
the same stage is avaiable in the promotion Depends on
pay level case to case
then pay will be fixed in ?
10160 None
structure, if the amount rounded off to next stage below Level in
rupee after multiplying with the + difference which the
multiplification factor for pay fixation, as special same stage
happens to be appearing the stage available pay available
in the pay level, the pay will be fixed at the
in the pay next higher
Same stage
level? cell
10161
While framing a charge sheet it should
10162 be ensured that the charges are not Petty Flimsy Both None
While on tour, if two or more officers use Equal share Admissibl e

same taxi, reimbursement is given to only
at Rates? one
10163 As shared A or B
While on Tour, in case employee travels by Not
foot for the purpose of duty admissible
Rs. is admissible per KM?
10164 5 8 12
While preparing AEs, % will be
10165 provided in Estimates for 10 5 4 3
While preparing Budget Estimates in respect

of progressive salaries, the rate of pay which
will be due on the 1st
of the year to which the 1st January Septembe r
budget relates should be adopted
Category Category Category Deprartm
wise and wise and wise and ental
While preparing Pay Bill by AN Pay section of then then as per then as per Account No.
CDA office, names in the pay bills are alphabetic DOB Seniority wise
arranged ? ally
10167
Commute
While preparing Pension Budget, DR is Gross Net Pension d portion of
calculated on ? Pension
pension
10168 None
While recording in Cash Book, if a transaction
affects both cash and
bank, it it called as entry?
10169 Mutual Contra Mixed Proper
While Reviewing the subsistence allowance, Non
which of the following certificate from the Employme
employee under nt Dependen All the
suspension is taken? ts three
10170 Life
Audit Audit Officer Accunts Purely Audit
Officer and and Accounts Officer and Officer
While Scrutinising the Loss Statements Financial Officer Financial only
PCDA/CDA will examine the cases in the Advisor Advisor
capacity of ?
10171
While taking a decision on whether to Make a Fixed Cost
product or Buy, decision to Make can be and variable
taken when is Cost
found to be recovered? Variable Cost Overhead s
10172 Fixed Cost

Who acts as Financial Advisor to DGOF? Controller IFA PC of A
of concerned Kolkata
Factories
10173 FADS
Who allots Defence Accounting Circle
10174 Numbers to PCsDA/CsDA offices? CGA RBI, CAS CGDA C&AG
CDA of the
PAO with
which
Imprest
Holder is
most
Nearest concerned CDA of
Regional nearest
CDA PAO
Who allots Imprest Account Number to Field All the

10175 Imprest Holder? three
Who among the following (Receiving the Liberalize d
specific Pension) are not exempted from ECHS family
contribution? War Injury Pension Invalid
Pension Pension
10176 None
exempted under the purview of definition of Chairman of Members of
Public Servant as per CAT CAT
Indian Penal Code?
10177 Both None
Who among the following are not authorized Civilians Civilians
to be paid out of Field Imprest? working in working in
Field Peace Army
Stations Officers
10178 PBORs
Who among the following are the users of Service All the
Analysis of All India Defence DFA H.Qrs. three
Services Receipts & Charges Budget
10179 CGDA
Who among the following arranges money to PCDA New PCDA (NC) CDA IDS PCDA (O)
Field Cashiers? Delhi Jammu New Delhi Pune
10180
Who among the following can approve
disposal of asset (under powers of GE) when
offer in auction is less than 20%
of Minimum Reserve Price? PCDA/CD A
10181 CWE CE None

A person A person
who is who is
usually of usually of
unsound sound mind,
mind, but but
occasional occasional ly
ly of sound of unsound
mind, when mind, when
he is of he is of
sound mind unsound
mind
Who among the following can make a

10182 Contract? Both None
Who among the following can All the
10183 negotiate an instrument? Maker Drawer Payee three
Who among the following can place a Appointin g Disciplinar y

Government servant under suspension? Authority Authority
10184 a or b None
Who among the following can reside in the
Government Accommodation allotted to an
employee in addition to his family members?
1. Friends 2. Only 2
Relatives 3. Immediate Relations and 3
10185 All 1,2,3 Only 3 None

Sub Offices
of PCDA/CD
Who among the following cannot be a paying A Cash
Imprest
authority for third party bills in respect of Holders Assignme nt
procurement of stores? Holders
10186 None
Private
Registered
Medical
Central State Practioner s
nt Doctors Doctors
Who among the following cannot be
10187 appointed as AMA? None
Officer who
initiated
Who among the following cannot be Charge
IDAS Retired Sheet
appointed as Inquiry Officer in disciplinary
Officer Officer
proceedings?
10188 SAO/AO
Who among the following cannot Contracto
10189 examine Contractor Ledger GE r None Both
Who among the following cannot exercise the Central Independ

powers of reappropriation in respect of Army Controllin g ent Area
Budget? Authoritie Command Headquart IFAs
s Headquart ers (Comman d)
ers
10190
Who among the following conducts PCDA/CD A
audit of sanctions and orders issued by
Government of India
10191 CGDA LAO/RAO None
Who among the following conducts post PCDA/CD A All the
payment technical check of final three
bills of works done by MES?
10192 CWE STE
Who among the following Controllers All the
do not have LAO as a sub office or section three
working under him?
10193 PCDA (O) CDA (IDS) CDA (CSD)
Productio n
wing of
Departme
nt of
Defence
Productio n
Ordnance
Who among the following controls the chain and
Supplies Factory
of Ordnance Factories in the country?
Board
PC of A All the
10194 Kolkata three
Who among the following deals with All the
payments relating to procurements CGDA PCDA New PCDA (BR) three
done by Army Purchase Organization? Office Delhi Delhi
10195
Who among the following does not have
powers to sign Transfer Entries Punching
Medium for rectificatiion of
incorrect adjustments?
10196 ACDA AO AAO None

Who among the following employees cannot Those Whose
be considered for exemption from transfer as Having Children are
per the DAD Transfer policy? medical studying
Subject
reasons in Class X Experts
10197 None
Serving Pensioner s
employee s who opted
who are not for CGHS at
in a position the time of
to make retiremen
payment Serving t
to hospital Employee s -
CS (MA)
Beneficiari
es
Who among the following get

treatment on cash less basis and their bills are All
10198 paid by CGHS Authorities? Pensioner s
Government servants of pay level is eligible to All the
travel by Air in Economy three
class on Temporary Duty?
10199 4 5 6
Who among the following has a separate All the
Proforma account in the CDA (Trg.) IFA (SC) PCDA (O) three
books of RBI, CAS Nagpur? Pune Pune Pune
10200
Who among the following has no reservation Scheduled Scheduled Other
in promotions? Castes Tribes Backward
Castes
10201 None
Who among the following has the power to Central
dispense with detailed audit of accounts and Governme
limit the checks when nt
circumstances so warrant?
10202 C&AG Both None

Who among the following have the powers to
exercise the powers of Civil Court under RTI
Act? Appellate All the
Authority three
10203 CPIO CIC

Who among the following is a JAG All the
10204 officer? ACDA DCDA Jt. CDA three
Remount Represent
and ative of DEO
Who among the following is authorized to purchasin g in Cantonme
sign MRO? agent nt
10205 Both None

Who among the following is called as
10206 Secondary User in GeM portal? Consignee PAO Both None
Who among the following is called JCO Lance All the

10207 in Indian Army? Havaldar Subdedar Naik three
A person
Member of Member of
below
Parliamen Legislative
poverty
line t Assembly
Who among the following is exempted from All the
10208 payment of fee under RTI Act? three
Who among the following is ex-officio Vice Prime Chief Justice
chairman of council of states? President Minister of
India
10209 President
Defence Commerc
Who among the following is hosting GeM Ministry of e Ministry of
Portal? Finance HRD
10210
Chairman of
Chiefs of
Staff
Ministry Committe
of Defence e
Who among the following is in complete Chief of

10211 command of the Army? Army Staff None
PCDA (R&D)
New Delhi
Who among the following is known as PCDA PCDA New PCDA (BR) All the
Travel? Delhi New Delhi three
10212
Who among the following is not a AHSP? Ordnance
Factories
10213 DGQA Both None

Who among the following is not a Gazetted Hindi Officer Senior
Officer? Personal
Asst.
10214 AAO None
Who among the following is not a member in Administr Judicial Civilian
Administrive Tribunal? ative Member Member
Member
10215 None
President of
Institute of
Chartered
Accountan
ts of India
President of
Institute of
Cost
Accountan
ts of India
Who among the following is not a member of

10216 GASAB? CGDA None
Who among the following is not a part of Station Local Audit Regional
Internal Audit mechanism/set up Auditor Officer Audit
under DAD? Officer
10217 None
DFAs
(Budget) in
Departme
Who among the following is not a user of All nts of MOD Budget
Armed
India Defence Services Receipts and Charges Section of
Forces H.Qrs.
generated in compilation system? CGDA
Regional
10218 PCsDA
of compilation report Analysis of All Services
India Defence Services Receipts and Charges? DFA H.Qrs
(Budget)
10219 CGDA None
Who among the following is not
10220 authorized to sign punching medium G.O SAO/AO AAO None
Administr
ator as
defined in
Article 239
of the
Who among the following is not defined as Constituti
Competent Authority under RTI Act on
definitions?
10221 President Governor None

eligible for addition of 5 years Army
weightage for calculation of Death Gratuity? Officer
10222 PBOR None Both

Head of the
Departme
Who among the following is not empowered Departme nt CGHS
to appoint AMA? nt Doctor
10223 None
Who among the following is not supposed to Serving Unit having Unit not
deposit Government dues in cash while personnel Public Fund having
depositing through of Account Public
MRO? Defence Account
10224 None
all matters connected with the
implementation and PCDA New CDA (PD) CDA (CSD) All the
monitoring of New Banking Scheme Delhi Meerut Mumbai three
10225
Who among the following is CDA PCDA (P) CDA (PD) Both (b) and
responsible for maintaining Indian Military (Funds) Allahabad Meerut (c)
Services Family Pension Fund? Meerut
10226
Who among the following is Designate d Command
responsible for maintenance of Accounts in a Officer ing Officer
unit?
10227 Cashier LAO
monitoring the expenditure against budget
allocation PCDA (P) CDA (PD)
for the Defence Pension? Allahabad Meerut
10228 Both None

Who among the following is responsible for PCDA
payment of bills in respect of procurement of (Navy)
stores from PCDA New Mumbai CDA (AF) All the
UK and West Europe? Delhi New Delhi three
10229
Who among the following is responsible for PCDA/CD A
safe custody of original
CAs concluded by MES?
10230 GE AO GE RAO/LAO
responsible for securing that expenditure
shall not proceed at a rate unwarranted by
sanctioned
Estimates?

responsible for the custody of MES Inspection Surveyor
House and accounting of its Assistant
receipts?
10232 AGE BSO AO GE
Who among the following is responsible for None. It is
the monthly reconciliation of the figures given the
in the accounts maintained by the Head of responsibi
the Department with those ilty of Audit
appearing in the Accounts Officerâ€™s Head of the authoritie
books? Departme Accounts s
Officer
nt
10233 Both
responsible for the sufficiency and
moderation of the Defence Service Estimates?

Work relating to London Accounts Current?
PCDA New PCDA (AF) PCDA (BR)
Delhi Dehrudun New Delhi
10235 CGDA
Defence Defence
Research & Ministerâ
Who among the following is responsible to Developm €™s Chiefs of
coordinate general direction of policy for ent Committe Staff
Scientific Council e Committe
Research relating to Defence? e
All the
10236 three
Who among the following is responsible to CDA CDA
maintain Indian Military CDA (PD) (Army) (Funds) DPDO
Widows and Orphans Fund? Meerut Meerut Meerut concerned
10237
Who among the following is supposed to
endorse on the Draft Paras file prepared by
DGADS, concurred by Defence
DAD and referred to him? PCDA/CD A
Secretary
10238 FADS CGDA

Leader of
the
Who among the following is the chair Prime Minister of Oppositio n
person of committee constituted for the in Lok
Minister I&B
purpose of selecting CIC? Sabha
10239 President
Quarter Command
Master er Works
Who among the following is the head of General Chief Engineer
Military Engineer Services? Engineer
10240 E in C
Who among the following is the Head of Defence Defence FADS/Secr All the
Ministry of Defence? Secretary Minister etary three
(Def/Fin)
10241
Who among the following is the General C of A
10242 incharge of Ordnance Factory? Manager (Fy.) Both None
Who among the following is the

10243 Officer i/c for MES division CE CWE GE AGE
Who among the following is to ensure

that suitable accounts are maintained by
Defence Services?
10244 CGA MOD (Fin) C&AG None
Authority
administe
ring the
Who among the following is ultimately Authority appropriat
responsible for keeping expenditure within who allotted ion
the appropriation? the funds
All the
10245 DAD three
Who among the following makes Payment Regional CDA Regional Regional
and adjustment of the cost of manufacture of M CDA CDA Pay
medals and PCDA (O) section Stores Section
decorations to Army Officers Pune section
10246
Who among the following officers is a Junior
Administrative Grade Officer in
DAD?
10247 Addl. CDA Jt. CDA DCDA ACDA
Who among the following officers is
authorized by regulations to waive
Departmental charges in the case of
Deposit works by MES?
10248 GE CWE CE None

draw cheques on civil treasury or banks to Defence Station
meet the requirements of Defence Services Estate H.Qrs. ECHS
without cash DAD Officers
assignment? GEs of MES
officers
10249
Who among the following shall be ineligible Chairman of Chairman of Chairman of All the
for further employment CAT State Joint AT three
under the Government of India ? AT
10250
Units having Any person
public Fund paying
Account money to
Governme
Who among the following should not pay nt
cash along with MRO into
Government Treasury/Bank?
10251 Both None

exofficio member in the Local Committee Social
constituted under Sexual Harassment of Welfare
women at work place District Officer Judge of a All the
act? Officer Civil Court three
10252
Senior most Member
officer having been
among the the longest
chiefs in the
Eldest committe
Who among the following will be the Officer As decided
e
chairman of Chiefs of Staff Committee? among the by MOD
chiefs
10253
who is
employed
to do the
household
work on
Who among the following woman does not part time
get covered under the definition of Domestic basis
worker as per
Sexual Harassment at work place Act?
Family
10254 member Both None
Prime Chief Justice Cabinet
Minister of Secretary
India
10255 Who appoints C&AG of India President
pre audit of a claim which requires pre audit, PCDA/CD A
to avoid delay in an urgent
case?
10256 GOC in C CGDA GOI
AAO
senior to
the Charged
Who can be appointed as Inquiry Officer IDAS official Either a or b
when the Charged Official is AAO? Officer
10257 SAO/AO
Who can conclude a contract beyond 3 years PCDA/CD A Any of the
duration? three
10258 GOI MOD

E in C with CE with
the concurren
concurren ce ce of
of Financial PCDA/CD A
Authoritie
Who can reduce or remit departmental s
charges on a deposit work costing Rs. 2000/-
10259 E in C CE
Who carries out the audit of PCDA/CD
10260 Construction Accounts among the A RAO/LAO Both None
Who certifies the vegetables produced from ASC

unit gardens conform to ASC specification Supply
before issuing for OC of the Depot
consumption? unit
10261 GOC in C PCDA

Who conducts audit of Field Imprest Accounts Regional
rendered by Field Imprest CsDA/PCs
Holders? DA
Who conducts audit of sanctions All the
10263 issued by Government of India? CGDA DGADS CGA three
Who conducts of Audit of Cantonment

10264 Boards Accounts? DGADS DAD Both None
Who deals with all matters relating to audit,

payment, accounting and Financial Advice to
Southern Air Command Trivendrum? DCDA (DAD)
PCDA (AF) CDA (AF) Jt. CDA (AF) HAL
Dehrudun New Delhi Nagpur
Bengaluru
10265
Who deals with payment of bills for CDA
procurement of stores of United Kingdom? (Army) PCDA (CC) PCDA New CGDA
Meerut Lucknow Delhi office
10266
Who deals with the payment and audit of pay
bills of officers and establishment of Assistant
Directorate of Technical Development PCDA (R&D) PC of A
(Inspection New Delhi Kolkata
and quality control) at Kolkata?
10267 CDA Patna None

representative of the Ministry of Defence
Defence in the field of Defence expenditure? Secretary
10268 FADS CGDA None

Who functions as the Principal Accounting
Officer for CSD? CDA (CSD) PCDA (SC) PCDA,
Mumbai Pune New Delhi
10269 CGDA
Adjutant Chief of Chief of All the
General Logistics Materials three
10270 Who is a PSO in Army H.Qrs.?

Remount and Rep. of DEO
purchasin in Cantt
g agent All the
AAO in DAD
three
10271 Who is authorized to sign MRO?

alteration in DOB of Non gazetted employees PCDA/CD A Jt. CGDA Addl. CGDA
of DAD when it is in order (AN)
otherwise?
10272 CGDA
Who is highest authority in the Chief Standing All the
10273 Administrative Tribunal? Justice Chairman Counsel three
Chief of
Integrated
Defence Master Quarter
General of Master Adjutant
Staff General
Ordnance General
10274 Who is not a PSO in Army?

Chief of Flag Officer
Materials â€“ commandi
Vice Chief Naval Asst. Chief ng in chief
of Naval Dockyard of Naval
Staff Staff
10275 Who is not a PSO in Indian Navy?

Who is responsible for all matters connected
with investigation, settlement and follow up
action on CDA (PD) PCDA (P) Both (a) and
complaints from pensioners? Meerut Allahabad (b)
10276 CGDA
cost data of final bills of orders on cost plus PCDA
basis placed on M/s Garden Reach Ship- (Navy)
builders and Engineers PC of A Mumbai
Ltd.,Kolkata? Kolkata
10277 CDA Patna None

Central
Record
Who is responsible for custody of all original Office, Delhi All the
cash vouchers, receipts and contract Cantt
documents of MES? three
10278 GEs DAD
Director
Who is responsible for Inspection of the General of All the
Aeronauti
Defence Aircrafts? three
cal Quality
Assurance
PCDA (AF)
10279 Dehradun Air H.Qrs
Who is responsible for maintenance and Red Cross
upkeep of furniture supplied as free gifts by authoritie s
Red Cross to Military All the
Hospital? three
10280 MH itself MES

Who is responsible for preparation of the
portion of the Combined Finance and
Revenue Accounts pertaining to All the
Defence Services? three
10281 DGADS CGDA C&AG

Who is responsible for safe custody of LPC Wing officer Wing officer Wing officer
seal and Payment Authority Seal in PCDA (O) (Ledger (EDP) (AN)
office? Wing officer wings)
(D)
10282
Who is responsible for signing the
Appropriation Accounts of Defence Services
and its submission to C&AG of India? Secretary
Defence
Defence
Secretary
(Finance)
10283 CGDA CGA

Who is responsible for the preparation of the
Defence Services?
10284 FADS C&AG CGA None
Who is responsible to carry out repairs to EME
refrigeration equipment issued to Workshop
entitled units against their P.E.T? s
10285 MES Both None
correctness of expenditure entries in All the
Construction Accounts against original BSO of GE three
vouchers? office
10286 LAO/RAO AO GE
LAO of the Nearest
Field Supply DAD
Who is responsible to conduct local audit of Nearest Depot Officer
units in Field Area LAO
10287 LAO (AF)

Who is responsible to for the custody of all MES Defence E in C
original cash vouchers, receipts and Contract officers Accounts branch IHQ
Documents of MES? concerned Departme MOD All the
nt three
10288
Who is responsible to initiate claim on Embarkati on Iron & Steel
account of shortlandings in r/o Steel Imports Command Controller
control indents through port of Kolkata? Consignee ant , Kolkata PC of A
unit Kolkata
10289
Who is responsible to maintain Indian Controller s CDA
Ordnance Factories Workmen's of Accounts (Funds)
Provident Fund Accounts other than (Fys.) Meerut
those maintained by PC of A
10290 Both None

Who is responsible to prepare Sub All the
10291 Construction Accounts in a GE office? AO Division Cashier three
Who is responsible to record the classification Drawing Paying

code head of account on Officer Authority
the bill supposed to be paid?
10292 Both None
Who is the accepting officer for APAR of AAO Addl. CDA/Jt. Jt. CGDA
(with grade pay of Rs. 5400/- on MACP) CDA (AN)
working in a PCDA/CDA Group H.Qrs.
office? PCDA/CD A office
Officer
10293
Who is the appointing authority for PCDA/CD
10294 Senior Auditors in DAD? GOI CGDA A FADS
Who is the authority playing a

10295 fiduciary role in a Federal Financial CGDA CGA FADS C&AG
All All
Nationaliz scheduled
ed banks banks
10296 Who is the banker to Government? RBI SBI

Person
Appointed
Prime Union Cabinet by
Who is the chair person of GST Council? Finance President
Minister Secretary
Minister
10297
Who is the chairman of GASAB i.e. C& AG of CGA of India Deputy
Government Accounting Standards India C&AG of
Advisory Board? India
10298 CGDA
Who is the Chairman of Ordnace Factory PC of A Defence Defence
Board? Kolkata Secretary Minister
10299 DGOF
Who is the chairman of the committee to Chairman/ Secretary Additional
consider the promotion to the Non Functional Member of (Def/Fin) Secretary,
Selection Grade of the UPSC /FADS MOD
Junior Administrative Grade?
10300 CGDA
Who is the Chairman of the Government Deputy
Accounting Standards C&AG
Advisory Board (GASAB)
10301 CGA CGDA C&AG
Who is the chairperson for Government C&AG of Finance
Accounting Standards India Dy. C&AG Secretary
Advisory Board (GASAB)? of India
10302 CGA
FADS/Secr
etary
Who is the Chief Accounting Authority in Defence Defence (Def/Fin.)
Ministry of Defence Minister Secretary
10303 CGDA
Who is the Chief Accounting Authority in Defence
MOD? Secretary
10304 PCDA CGDA FADS

Who is the Chief Accounting Officer for the Defence
Defence Services? Secretary

Who is the Chief Accounting Officer in MOD Defence Defence FADS/Secr
Minister Secretary etary
(Def/Fin)
10306 CGDA
Who is the Competent Authority Minister of
defined under RTI Act in the case of Lok Parliamen
Sabha? t Affairs
Dy. Speaker Prime
Minister
10307 Speaker
Who is the Competent Authority defined Dy. Chairpers Minister of
under RTI Act in the case of Rajya Sabha? on Parliamen
Vice t Affairs All the
President three
10308
Who is the Competent Authority Attorney Law Minister Judge Chief
defined under RTI Act in the case of Supreme General concerned Justice of
Court? India
10309
Who is the competent authority to accord NCC
time bar sanction for service Group QMG
personnel working under NCC? H.Qrs branch
10310 DGNCC AG Branch
officiating promotion to the rank of Colonel Secretary
and above? Branch, AG Branch
IHQ MOD IHQ MOD
10311 GOC in C GOI

officiating promotion to the rank of Lt. Col. Secretary
(More than six Branch, AG Branch All the
months)? IHQ MOD IHQ MOD three
10312 GOC in C
Who is the competent authority to approve Sub Area Area All the
officiating promotion up to Command Command three
the rank of Major? er er
10313 GOC in C
officiating promotions in Supersession cases? Secretary
Branch, AG Branch
IHQ MOD IHQ MOD
10314 GOC in C GOI

Authority to Authority to
make make
appointm ent appointm
in lower ent in lower
Who is the Competent Authority to make an rank &higher
excess appointment in a lower rank, against a rank
vacancy unfilled
in a higher rank?
10315 GOC in C GOI

Who is the Competent Authority to Co of the PC of A,
regularize the loss of blank forms of Credit unit Kolkata
Notes in a unit?
10316 GOC in C GOI
Who is the disciplinary authority to Group Addl. PCDA/CD A
give major penalty to AAO working in a Officer (AN) CDA/Jt. CDA
PCDA/CDA office?
10317 None
Major in Army? Leader Lieutenan t Captain
10318
Sub Lieutenant in Navy? Leader Lieutenan t Captain
10319
Who is the equivalent officer in Army for 2nd Lieutenan t
Warrant Officer in Navy? Lieutenan
t
10320 Captain None
Who is the equivalent officer in Navy for Lt. Command er Commodo
Brigadier in Army? Command re
er
10321 None
Who is the equivalent officer in Navy for Lt. Command er Lieutenan t
Captain in Army? Command
er
10322 None
Who is the equivalent officer in Navy for Admiral of Vice Rear
General in Army? the fleet Admiral Admiral
10323 Admiral
Who is the equivalent officer in Navy for Lt. Lt. Command er Commodo Vice
General in Army? Command re Admiral
er
10324
Who is the equivalent officer in Navy Vice Rear Lieutenan
10325 for Major General in Army? Admiral Admiral t Captain
Who is the Head of the Department for DAD? Defence All the
Secretary three
10326 FADS CGDA

Who is the Head of the Department for Defence Defence FADS/Secr
Defence Accounts Department Minister Secretary etary
(Def/Fin)
10327 CGDA
Who is the head of the department of DAD? Defence
Secretary
10328 CGDA FADS MOD

Who is the leave sanctioning authority for General
CDA rank officer working in the office of C of Manager of
A (Fys.)? PC of A the Any of the
Kolkata Factory three
10329 CGDA
Who is the Principal Accounting Officer for Defence
the Defence Services? Secretary

Who is the Principal Accounting Officer in Defence Defence FADS/Secr
MOD Minister Secretary etary
(Def/Fin)
10331 CGDA
IDAS
officer
nominate d
Who is the Reporting officer to write APAR of by PCDA/CD
Group Group Officer Group
Local Audit Officer (as LAO deals with various A
types of duties)? Officer (AN) (Pay) Officer (IA)
10332
Who is the responsible to handle Embarkati Consignor Consignee
imported/exported stores of Defence Services on H.Qrs unit unit
10333 A. HQrs.
Who is the Supreme Commander of Prime Defence Defence
the three services - Army, Navy and Air Force? Minister Minister Secretary
10334 President
PAOs (ORs)
under
Regional
CDA CDA PCsDA/Cs
(Funds) (Army) DA
Meerut Meerut
Who maintains Provident Fund Accounts of
10335 PBORs? All
Who prepares an Annual Consolidated Defence
Balanced Accounts of Defence Secretary
Services Receipts and Charges?
10336 FADS CGDA CGA
Who prepares Daily Order sheet during Defence Charged Inquiry Presenting
Inquiry proceedings? Assistant Official Officer Officer
10337
E section of
Regional
Who prepares schedule III in respect of CDA
payments made by GE?
10338 AO GE GE LAO/RAO
Who publishes the pamphlet of RDR
heads and CHB of Defence Services Receipts
and Charges?
Who renders advice to Defence Minister on Chiefs of Dept. of Ordnance
all Scientific and technological aspects of Staff Defence R & Factory
Military Committe D Board
Operations? e
10340 FADS
Army Head Quarters on adjustment of CDA PC of A
cost of vehicles issued to MES by Army? (Army) Kolkata PCDA New
Meerut Delhi
10341 CGDA
Who sanctions S&S Imprest to Army Head Regional Area
units/formations and supply depots Quarters PCDA/CD Command
under peace conditions? A er
10342 GOC in C
Who will accord Time Bar Sanction of TA/DA Adjutant Military
claims of Army personnel? General Secretary
10343 QMG MGO

Who will be chairman of DPC for promotion Chairman/ Addl. CGDA
from SAO to ACDA? Member
UPSC
10344 CGDA FADS
Who will be the accepting officer in Addl./Jt. CDA Jt. CGDA
respect of APARs of AOs working in a Regional (AN)
PCDA office?
10345 PCDA CGDA
Who will chair the DPC proceedings Addl. Either a or
10346 for promotion of IDAS officers from CGDA CGDA b None
Who will conduct of technical check of bills of Audit Engineer

MES works? Authoritie s Authoritie s
10347 Both None

Who will decide the head of booking PCDA/CD All the
10348 in the case of Bills in GE set up? GE AO A three
Who will give permission to a DAD employee No

seeking part time services elsewhere like permissio n
broadcasting of the nature other than those is required
of literary,
artistic or scientific character?
10349 CDA CGDA MOD

Who will maintain Construction Accounts of GE under
Operational works undertaken Formation concerned
Engineers? Formation CE Corps Any of the
PCDA/CD A
Engineers three
10350
Who will select the Month for detailed PCDA/CD A ALAO/Loc Any of the
checking in audit of Store Accounts? al Audit three
Staff
10351 LAO
Who will write the APAR of AO GE attached to G.O. (E) of
a GE office in the capacity of Reporting PCDA/CD A
Officer?
10352 GE CWE RAO/LAO

Whose concurrence is required to exempt
(those not exempted already) a set of
employees from application
FRSR in respect of them?
10353 DOP&T MOD MOF C&AG

Station Officer
Transport using the
Whose counter signature will you look for in Officer CO of the Transport OC,
audit, in the case of CHT bills? user unit Station
10354
Whose orders are required for transfer of a Station PCDA/CD A Army H.Qrs. Ministry of
vehicle from one Army Command Defence
unit to another? er
10355
Whose permission is required to PCDA/CD
10356 increase the quantum of audit by DAD CGDA DGADS MOD A
Whose permission is required to publish a Addl. CDA/Jt. PCDA/CD A

book by employee of DAD? CDA
10357 GO (AN) CGDA

Next higher
authority of
sanctionin g
authority
Whose prior approval is necessary to issue Authority
modifications in the conditions of contract sanctionin g
which do not involve enhancement of rates? the contract
10358 MOD GOI

Whose prior sanction is necessary for Director of
despatch of stores to Ordnance Factories for Ordnance
repairs when the estimated cost of repairs is OC of the services
5000/- in depot
respect of AOC depots
10359 DGOF GOI

Whose prior sanction is necessary to OC of the Regional
admit private individuals into Military Station PCDA/CD A
Hospital?
10360 CO of MH GOC in C
Whose sanction is necessary to carry PCDA/CD A Next
out re appropriation due to error in budget higher CFA
estimate?
10361 GOI FADS
Whose sanction is necessary to
10362 conclude a contract of unsual GOI MOD C&AG AHQ
Whose sanction is necessary to institute Head of the
disciplinary proceedings Departme
against a retired employee? nt
10363 Ministry C&AG President

Whose sanction is necessary to issue stores PCDA/CD A Governme
held in AFMSD to private nt of India
parties?
10364 DGAFMS MOD
Whose sanction is necessary to re-
appropriate savings due to non expenditure
of provision for a specific
measure?

Whose sanction is necessary to refund a PCDA/CD A Group
security deposit already lapsed and Officer
credited to Government?
10366 SAO/AO AAO
Whose sanction is necessary to transfer Asst. Director
coupons from one category to another in a (MF)
Military Farm noted in MF QMG Governme
Manager stock book? PCDA/CD A Branch nt of India
10367
Whose sanction is required to initiate Disciplinar y Secretary of
Disciplinary proceedings in respect of a Authority the Ministry
retired government servant?
10368 HOD President

Whose sanction is required to release credit Brigade
balance of a deserter PBOR when the amount Command
exceeds Rs. 1000/- CO of the er Officer i/c
but below Rs. 2 lakhs? PCDA/CD A
unit PAO
10369
audit where service transport is provided in Station
connection with visits of command
VIPS. er
10370 GOI CDA A HQrs
audit where service transport is provided in Station PCDA/CD A Army H.Qrs.
connection with visits of Command
VIPs? er
10371 GOC in C
Widening of existing road will treated Original Ordinary Special Special
10372 as work Repairs Repairs work
Act is supposed to be furnished when it

pertains to Life and Liberty of a
person?
under RTI Act is supposed to be furnished
when third party
information is sought?
10374 10 15 30 45
With in how many days information
10375 under RTI Act is supposed to be 10 15 30 45
With out approval of to AWP, no new Service Command

Major Capital works should be H.Qrs. H.Qrs.
commenced in the FY?
10376 GOI MOD
Withdrawn Rs. 5000/- from bank for Cash credit Cash Debit Bank Credit Bank Debit
personal use. What will be posted in the cash side side side side
book?
10377
Withdrawn Rs. 5000/- from bank. What will Debit side Credit side Debit side Credit side
be entry in cash book with cash and Cash and Cash and cash and
Credit side Debit side
cash, Discount and Bank column? bank bank
Bank bank
10378
Within _ hours of drawal of money, Officer
signing ECR has to render certificate to Move
sanctioning
authority that money been expended
10379 24 48 72 96
to submit appeal against the
order passed against him?
10380 10 30 45 90
to submit statement of
Defence against the charge sheet?
10381 5 7 15 30
Within returnable copy of the packing
accounts has to be returned by consignee to
landing officer in
respect of imported stores? two months
10382 15 days a month 3 months

Without the sanction of , PCDA/CDA will
not take up the audit of any accounts which
do not fall All the
within the sphere of his duties? three
10383 MOD CGDA C&AG

Work Book is supposed to be Fortnightl
10384 submitted to AAO by the staff on Weekly Daily y Monthly
Work Book should be inspected by

10385 Group Officer at least once in a Day Week Fortnight Month
Work diaries should be maintained at site for Ten fifty
all major works costing more thousand thousand
than
10386 One lakh two lakhs
respect of special repairs if the cost of special
repairs does not exceed
Rs.
Work related to which of the following Administr Engineerin
10388 sections is not described in OM II? Records ation g None
mentioned in which schedule of contract

agreement concluded by
MES?
10389 A B C D
Workmen's Compensation Act 05.03.192 01.01.192 01.04.192 01.07.192
10390 came into force w.e.f ? 3 4 4 4
Works carried out by MES on behalf of Authorize d Deposit Special Maintena

Cantonment Boards fall under which works works works nce
of the following categories of works? services
10391
Works carried out by MES on behalf of Original Agency Deposit Capital
10392 Civil Departments are categorized as works Services works works
PCDA
(Navy)
Works Cell is a section of which of the PC of A PCDA (BR) Mumbai All the
following offices? Kolkata New Delhi three
10393
and not exceeding Rs. 2 lakhs are classified as Revenue Minor works Any of the
works by MES works three
normally?
10394 Repairs
Works costing more than Rs. 2 lakhs but less Major Low
than Rs. 15 lakhs are treated as by Capital Budgeted
MES? Works Capital Revenue Minor
works works works
10395
Vice Chief
of Naval
Works projects in Navy are dealt by which Staff Chief of Chief of Chief of
branch of Naval Head Quarters? Personnel Logistics Material
10396
Works required to make good damages
caused to existing buildings due to extra
ordinary causes, but still Original Special Decided by
usable are classified as ? works works GE
10397 Repairs
damages caused to existing buildings due to Minor capital
extraordinary causes, which are still usable works
are classified as by Minor Revenue
MES? works works
10398 Repairs
Works sanctioned as an important Deposit Minor works Special Special
experimental measure are classified as works Repairs works
works by MES?
10399
Works Services carried out by MES for other Inter
Ministries of the Central Government or the Departme
State Agency Deposit ntal All the
Governments are known as ? Services Works Works three
10400
maintenance of Operational works will be
made to , who will sub allot funds to the
formation engineers on the basis of Board Command Formation Chief
proceedings H.Qrs. H.Qrs. Engineer
received from the Divisions
10401 Div. H.Qrs.
Answer
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A

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Si No Question Option A Option B Option C Option D

issues rates are not changed in a year in

Credit Notes should not be used by Army despatch of conveyanc e

7 Credit sales of fodder can be made to President CAS None Both a, b

Credit should follow, and not precede, acceptanc concurren finalisatio

Debit Debit Credit Credit

switch from move from move to the

20 25000 15000 7500

directly or by or through any agency with or

DA is sanctioned in a year for No such

DAD cell does not function in which

Coast Guard Jammu and Defence

Damages caused to Government Barrack Demurrag e Liquidated Terminal

Data items are generally classified into Character Alpha All of

38 100 500 1000 3000

Debit all expenses & losses and credit all

41 Real Personal Nominal None

43 Debit scrolls are accompanied with DMROs

Debits on account of charges for treatment of the service

Defence Procurement Board is headed by Defence Defence FADS/Secr All the

The account Defence

61 Defence Proforma account is

70 30th June 15th June 1st June

71 1st July 31st July 1st Aug 31st Aug

72 30th June 15th June 1st June

Demurrage charges incurred due to Loss of Non of

78 1 month 20 days 15 days 5 days

82 1 year 2 years 3 years 4 years

83 1 year 3 years 4 years 5 years

Debit side Credit side

Destruction of deceased and injured animals CO of the Senior

Detailed Head is represented by

expenditure between Capital and Revenue in

98 CGDA FADS CGA C&AG

101 PCDA (O)

105 All None

106 CGDA CGA C&AG

108 CGDA CGA C&AG

110 DGADS is working under ? MOD MOF C&AG CGA

means a person who has completed his

DHR is posted based on which document? Compilati on Loan Punching

114 Pay Bill

DID schedule cannot be originated by

Defence Defence English

123 Both None

Discrepancies noticed in the Daily Cash Divisional

126 GOC in C CGDA

141 Draft para is raised by ? LAO/RAO DGADS

145 DRDO has Minor heads of 6 7 8 9

DSOP Fund account of Army Officer seconded CDA

148 PCDA (O)

152 Both None

158 old station

During the period of training the pay of

163 Higher Lower

164 180 120 90

165 Rs 10000/- Rs 6000/- Rs 4000/-

168 Buy Make

169 Buy Make

place as President thinks fit, but shall

Earned leave can be accumulated up No such

Earned Leave can be encashed along

185 EDP Stands For

EME workshops are classified in to

Officer/staff working in Regions A' and No such