Aptitute Test For Print PIPFA

MILITARY ACCOUNTS TRAINING INSTITUTE
APTITUDE TEST
FOR PIPFA SYSTEM OF EXAMINATION (PMAD)
WINTER-2014
Name of Candidate____________Designation & A/C No.__________
Office Where Serving___________Station_____________________
INSTRUCTIONS:
 Mark ONLY ONE answer to each MCQ. No Credit will be given
for multiple answer.
Time allowed: 60 minutes Max. Marks 60
PART-I
Q.1. Choose the word with correct spelling and complete the following sentence.
The ---------- of the timetable caused some --------------
A. revision, inconvenience B. revision, inconvinience
C. revesion, inconvenience D. revizion, inconvenince
Ans. A. revision , inconvenience
Muhammad Ilyas AAO MATI Lahore 1
Q.2. Choose the word most similar in meaning to – expedite
A. Return B. Prevent C. stop D. accelerate
Ans. D. accelerate
Q.3. Which word means – re o e d
A. Endorse B. reject C. regret D. oppose
Ans. A. Endorse
Q.4. Choose the word most similar in meaning to – underneath
A. Neatly packed B. below C. umbrella D. above something
Ans. B. below
Q.5. The sentences with embedded blanks are similar to the following.
He wanted to -------------her friend`s offer to do most of the driving ----
---her insurance would not allow it.
A. accept, except B. except, accept
Ans. A. accept, except
Q.6. Choose the correct form of verb.
Najma had -------many letters before she received a reply.
(write, writes, written)
Ans. written
Q.7. Choose the word that is most nearly opposite in meaning to
the in capital letters. UNAPP‘OCHABLE
A. Casual B. unclear C. accessible
Ans. C. accessible
Q.8. if in a code a,b,c maens `try your best`, b,o,p,o, means `try
again & again`, x,y,c means ` all the best`, then ` you best again` is
represented by:
A. b.c.o. B. p.o.c. C. a.c.p. D. y.c.a.
Ans. A. b.c.o.
b = your in a,b,c, ea s try your est
c = best in x,y,c ea s all the est
o =again in b,o,p,o ea s try agai & agai

Q.9. Define Extra Ordinary Leave (E.O.L.)
Ans. This leave may be granted on any grounds upto a maximum
period of five years provided the person concerned has been in
continuous service for not less than ten years, in case the
person concerned has not completed ten years of continuous
service the extraordinary leave without pay for a maximum
period of two years may be granted at the discretion of the
authority competent to sanction it.
Q.10. Define Qualification Pay.
Ans. Employees of technical and professional categories i.e.
Doctors , Engineers and Accountants etc serving in jobs which
are required to be manned by persons holding technical or
professional qualification relevant to these jobs, will be allowed
qualification Pay .
Q.11. Defi e the Ter E olu e ts .
Ans. e olu e ts" means a salary, fee or profit earned by an
individual from employment or office.
Q.12. Define the term honorarium.
Ans. A payment given to a professional person in recognition of his
services.
Q.13. Name the book of Regulation under which TA/DA of Defence
Services are governed.
Ans. Passage Regulartions-2008
Q. . Defi e Daily Allowa e
Ans. A daily allowance is an allowance for each day of absence on
duty from an individual`s permanent station and is intended to
cover the additional ordinary daily charges incurred by an
individual in consequence of such absence.

Q. . Defi e the ter Fa ily for the purpose of TA/DA.
Ans. The ter fa ily ea s :-
a. Spouse (husband or wife)
b. Sons: sons , legally adopted sons or step-sons irrespective of
age, so long as they residing with and are wholly dependent on
the parents (the government servant)
c. Daughters: Daughters , legally adopted daughters or step-
daughters irrespective of age, so long as they residing with and
are wholly dependent on the parents (the government servant)
Q.16. if Mr. X availed L.F.P. during calendar year 2013 from 29-04-
2013 to 02-05-2014 (04 days), how many days of L.F.P. credited
to his leave account for that calendar year.
A. 36 days B. 40 days C. 44 days D. 48 days
Ans. C. 44 days

Q.17. Mr. Munir, a senior auditor, serving in CMA(O) is drawing pay @Rs.
14000p.m. in BPS-16 (10000-800-34000) in November 2013. What will be
the rate of house rent on 1st December 2014.
A. Rs.6300 B. Rs.3000 C. Rs. 4500 D. Rs. 14800
Ans. None. Rs.2727
Q.18. -------------- is the primary accounting input tool.
A. Punching Medium B. Cheque Slip C. D.P.Sheet D. Shedule III
Ans. A. Punching Medium
Q.19. Punching media is sent by controller`s offices for compilation
centrally in --------------section of MAG`s.
A. Accounts B. Admin C. Computer D. Data Management (D.M.)
Ans. D. Data Management (D.M.)
Q.20. Under which rules the disciplinary proceeding are initiated against a
government servant?
A. Government Servant Conduct 1964 B. E.D Rules 1973
C. Revised Leave Rules 1980 D. Supplementary rules
Ans. B. E.D Rules 1973
Part II
Q. 21. Transpose the following
Rt = R1 + R2
R2 = ?
Ans. Rt- R1
R2+R1-R1 = Rt-R1
R2 = Rt – R1
Q. 22. (486% of 6500 ) /36
A. 867.8 B.792.31 C. 877.5 D. 799.83
Ans: C. 877.5
= 6500X486
100 X 36
= 877.5
Q.23. (1024-263-233)/(986-764-156)
A. 9 B.6 C. 7 D. 8
Ans: D. 8
= (1024-496) / (986-920)
= 528 / 66
=8
Q.24. In the following question complete the given
series
, , , , ,………..
A.216 B.54 C. 36 D. 84
Ans: A. 54
48/2 =24, 72/2=36, 108/2=54
Q. 25. if a customer open a saving account with a balance of Rs. 4000/-
and the account earns 12% interest per year. What will be the account
balance at the end of one year?
A. Rs.480 B.Rs.4480 C. Rs. 4840 D. None
Ans. B. Rs.4480
Interest = 4000 X12
100
=480
Balance = 4000 + 480 =4480
Q. 26. Anwar buys an old scooter for Rs. 4700 and spend Rs. 800 on its
repair. If he sells the scooter for Rs.5775, his gain percentage is ?
A. 4.5% B.5% C. 10% D. 6%
Ans: B. 5%
Total Cost = 4700 +800 = 5500
Profit =5775 – 5500 = 275
Gain Percentage = 275 X100
5500
=5
Q.27. 0.2 % of 35 X 3 =
A. 13 B.14 C. 16 D. 21
Ans: D. 21
= (35 X 2/10) X 3
= 7 X 3 = 21
Q.28. 21/8 of 20 =
A.52.50 B.55 C. 56.50 D. 60
Ans: A.52.50
= 21 X 20
8
= 420
8
= 52.50

Q. 29. what is 50% 0f 40% of Rs. 3450?
A. Rs.690 B.Rs.520 C. Rs. 517.50 D. 499.2
Ans. A. Rs.690
3450 X40 = 1380
100
= 1380 X 50
100
= 690
Q. 30. What is the value of Y in 83250 = 74X 25 ?
Y
A.50 B.45 C. 40 D. 55
Ans: B. 45
83250 = 74 X 25
Y
Y = 1_____
83250 1850
Y = 83250
1850
Y = 45
APTITUDE TEST
Summer-2015
INSTRUCTIONS:
PART-I
Q.1. Choose the correct sentence. (2 Marks)
A. Some of my task remain to be done.
B. Some of my task remains to be done.
Ans. B. Some of my task remains to be done.
Q.2. Fill in the blank. (2 Marks)
I went home after -----------work
A. Finish B. Finished C. to finish D. Finishing
Ans. D. Finishing
Q.3. Choose the word most similar in meaning to -ANOMALY (2 Marks)
A. normal B. straight C. irregularity D. integrity
Ans. C. irregularity
Q.4. Choose the word most opposite in meaning to the word in capital letter –
CONSENSUS. (2 Marks)
A. agreement B. disagreement C. quality D. special case
Ans. B. disagreement
Q.5. Choose the correct word. (2 Marks)
------------staff members attended the meeting.
A. A few B. Few C. Any D. The few
Ans. A. A few
Q.6. Choose the correct form of adjective. (2 Marks)
The cake is ------------than that one.
A. bad B. worse C. worst
Ans. B. worse

Q.7. Choose the appropriate word. (2 Marks)
Just incorporate the necessary detail and -----------the rest.
A. dissect B. differentiate C. disjoin D. exclude
Ans. D. exclude
Q.8. Choose the correct spelling. (2 Marks)
i. A. opputunity. B. opportunity C.opertunity
D. opporrtunity
Ans. i. B. opportunity
ii. A. grievances B. graveinces C.greivances D. non
Ans. ii. A. grievances
Q.9. what comes next. (2 Marks)
AB, EF, IJ,-------
A. MN B. NK C. KL D. LM
Ans. A. MN
Q.10. Mark against each statement given below whether TRUE or FALSE.
(10 Marks)
I. On first appointment to a post the pay of a Government servant is
fixed at the minimum of the time scale of the post.
Ans. True
II The increment in a time scale is drawn as a matter of course, unless it
is withheld by the competent authority as a disciplinary measure due
to misconduct or unsatisfactory work.
Ans. False.
III All service rendered by a civil servant qualifies him to earn leave
including during the leave period.
Ans. False.
IV A civil servant shall earn leave only on full pay .
Ans. True
V Interest shall be allowed on the amount recovered on account of G.P.
Fund subscription in excess of the amount due.
Ans. False
Q.11. Choose and Tick the correct answer. (10 Marks)
I. An error of classification in the original accounts is corrected by making?
A. Class of voucher –I
B. Class of Voucher-II
C. Class of Voucher-III
D. Class of Voucher-IV
Ans. B. Class of Voucher-II
ii. A tio agai st a i il ser a t for is o du t shall e take u der?
A. Go er e t “er a ts Co du t ‘ules 1964.
B. Government Servant Efficiency & Discipline Rules 1973
C. Revised Leave Rules 1980
D. None of above
Ans. B. Government Servant Efficiency & Discipline Rules 1973
iii. Which rules are applicable to PMAD employees regarding grant of TA/DA?
A. Passage Regulations B. Supplementary Rules
C. Financial Rules C. None of above.
Ans. A. Passage Regulations
i . Ho a y su je ts are there i the Fou datio le el of PIPFA?
A. Three B. Four C. Five D. None of Above
Ans . A. Three
v. Copy of a cheque is retained in the following form.
A. D.P. Sheet B. CMA-13 C. Schedule-III D. None of above.
Ans. C. Schedule III
Q.12. Briefly describe the functions of any two Controllers of Military Accounts. (4 marks)
Ans. Controller of Military Accounts (Pensions)
Main Functions:
1.Grant of Pension: i) Sanction, Notification, and payment of commutation of pension to Junior
Commissioned Officer (JCO) , Other Ranks (ORs) and Civilians (Paid out of Defense Services)
ii) Rendition of Audit Reports.
2. Issue of Pension Payment Orders to PDOs: i) Army pensioners (JCOs/ORs) -------- GPOs/NBPs.
ii) Authorization of payment of pension to civil pensioners through National Bank of Pakistan,
GPO and Treasuries wef 1/1/2011 direct credit facility is available to all Civilians and Military
Pensioners.
3. Audit of Pension: Audit of Pension Paid Vouchers (PPVs) submitted by Pension Disbursing
Officer (PDOs)
4 Adjustment of Accounts: Adjustment of pension expenditure through Inward/Outward
Exchange Accounts.
5 Computerization: Creating database of all the pensioners ii) Introducing Computer-based
auditing. iii) Allowing increases in pension through computer. iv) Running computerized Pay Roll
System of the CMA (P) Office.
6.Automation of different sections:
Creating database of all the pensioners
ii) Introducing Computer-based auditing.
iii) Allowing increases in pension through computer.
iv) Running computerized Pay Roll System ofIlyas
Muhammad theAAO
CMA (P)
MATI Office.
Lahore 18
Function of Controller Military Accounts (RC) Rawalpindi:
Controller Military Accounts (Rawalpindi Command) is a regional controller of
Pakistan Military Accounts Department (PMAD).
 Maintenance of Accounts of Defence Services regarding his accounts circle
which is consist of Rawalpindi , Islamabad , Jehlum, Mangla, Murree, Attock,
Mansar Camp, BDAs (Muzaffarabad, Mirpur, Kotli and Bhimber).
The office of CMA (RC), Unit Section is responsible for timely payment of pay
and allowances to Army Officers, JCOs/SLDRs and Civilians and TD/DA system.
CMA (RC) Audit Jurisdiction CMA (RC) is the biggest regional Army Command.
This office has placed 465 Unit Accountsnts (UAs) and Assistant Unit Accountants
(AUAs) in units/fmns falls under the audit jurisdiction of CMA (RC). Unit Section
also deals with payment of TA / DA for Foreign Tours and United Nations Peace
Keeping Mission of Army all over the Pakistan. 9 out of 22 FPOs fall under CMA
(RC) Command.
Audit and Payment of Stores indigenous and imported.
Audit and Payment relating to the Works of Defence Services of his Jurisdiction.
Internal Audit of his audit area.
 Originate & Respond Exchange Accounts Transactions arising in his Accounts
Circle
 Submit Punching Material to MAG Rwp. relating to Defence Services receipts /
Expenditures.
Assists the MAG to Preparation of Appropriation Accounts.
Part II
Q. 13. X and Y invested in a business. They earned the profit, which
they divided in the rate of 2:3. If X invested Rs. 40,000 the amount
invested by Y is ? (2 Marks)
A. Rs. 60,000 B. Rs. 8,000 C. Rs. 50,000 D. Rs. 90,000
Ans. A. Rs. 60,000
Profit of X : Investment of X :: Profit of Y : Investment of Y
2 : 40000 :: 3 : Y
External Product = Internal Product
2XY = 40000 X 3
Y = 40000 X 3
2
Y = 60000

Q. 14. A,B,C enters into a partnership investing Rs. 35000 Rs. 45000 Rs. 55000
respectively. The respective shares of A, B and C in annual profit of Rs.40500 are?
(2 marks)
A. Rs. 10,500 Rs. 13,500 Rs. 16,500.
B. Rs. 11,500 Rs. 13,000 Rs. 16,000
C. Rs. 11,000 Rs. 14,000 Rs. 15,000
D. Rs. 11,500 Rs. 12,500 Rs. 16,500
Ans: A. Rs. 10,500 Rs. 13,500 Rs. 16,500.
Ratio : 35000 : 45000 : 55000
7 : 9 : 11
Adding Ratio 7+9+11 = 27
Profit = RS. 40500
Profit of A = 40500 X 7 = 10500
27
Profit of B = 40500 X 9 = 13500
27
Profit of C = 40500 X 11 = 16500
27
Q.15. 2 is what percent of 50? (2 Marks)
A. 2% B.10% C. 100% D. 4%
Ans: D. 4%
= 2 X 100
50
= 4

Q.16. In an examination , 35% of the students passed and 455 failed. How many
students appeared for the examination? (2 Marks)
A.490 B.700 C. 845 D.1300
Ans: B. 700
Suppose Total Students = x
Passed Students = 35 x
100
Rest of Students = x - 35 x
100
Failed Students = 455
According to condition x - 35 x = 455
100
100 x - 35 x = 455
100
65 x = 455
100
x = 455 X 100
65
x = 700

Q. 17. A alone can do a piece of work in 6 days and B alone in 8
days. A and B undertook to do it for Rs. 3200. With the help of C,
they completed the work in 3 days. How much is to be paid to C?
(2 Marks)
A. Rs.375 B.Rs.400 C. Rs. 600 D. 800
Ans. B. Rs. 400
A`s labour = 3200 = 533.33 x 3 = 1600
6
B`s labour = 3200 = 400 x 3 = 1200
8
C`s labour = 3200 -2800 (1600 + 1200) = 400

Q. 18. If amount is double in 5 years, then rate in simple interest is ?
(2 Marks)
A. 10% B.15% C. 20% D. 25%
Ans: B. 15%
suppose Amount = Rs. 100
1st year interest = Rs.15 & total amount = Rs. 115
2nd year interest = Rs.17 & total amount = Rs. 132
3rd year interest = Rs.20 & total amount = Rs. 152
4th year interest = Rs.22 & total amount = Rs. 174
5th year interest = Rs.26 & total amount = Rs. 200

Q.19. The ratio between 80 and 640 is : (2 Marks)
A. 1:4 B.2:4 C. 1:8 D. 4:16
Ans: C. 1:8
80 : 640
8 : 64
1:8
Q.20. If 4X -6 = 2X +8, then what will be value of X? (2 Marks)
A.4 B.5 C. 6 D. 7
Ans: D.7
4X -6 = 2X +8
4 x – 2x = 8 +6
2x = 14
x =7
Q. 21. if X+Y=3 and Y=6, then what will be value of X? (2 Marks)
A. -3 B. 3 C. 9 D. -9
Ans: A -3
x+y=3
x+6=3
x =3–6 x= -3

APTITUDE TEST
Summer-2015 Dated 03-02-2015
INSTRUCTIONS:
PART-I
Q.1. Choose the word most similar in meaning to Expidite . (2 Marks)
a. Return b. Prevent c. accelerate d. stop
Ans. c. accelerate .

Q.2. Choose the word most similar in meaning to – Ce sure
a. Guilty b. Displeasure c. Pleased d. Advice
Ans. b. Displeasure
Q.3. Choose the word that is opposite in meaning to the word Pre lude
a. Permit b. Pre-engineering c. Pre-medical d. Predominance
Ans. a. Permit
Q.4. What is 50% of 40% of Rs.6000/-
a. RS.1600 b. Rs. 600 c. Rs. 2000 d. Rs.1200
Ans. d. RS. 1200
Q.5. If a customer opens a saving account with a balance of Rs. 2 million
and the account earns 5% interest at the end of the year. What will be
account balance at the end of year?
a. RS.2.1 million b. Rs. 2.2 million c. Rs. 2.3 million d. Rs. 2.4 million
b. Ans. A. Rs. 2.1 million

Q. 6. Mr. Abid purchased an old bicycle
for Rs. 4700/- and spend Rs. 800 on its
repair. If he sells the bicycle for Rs.5775/-,
what is his profit percentage is ?
A. 4.% B.5% C. 6% D. 10%
Ans: B. 5%
Total Cost = 4700 +800 = 5500
Profit =5775 – 5500 = 275
Profit Percentage = 275 X100
5500
Ans. = 5%
Q. 7. Mr. Tahir and Mr. Rashid invested in a joint business. They
earned the profit which they divided in the ratio of 2:3. if Mr.
Tahir invested Rs.40000/- the amount invested by Mr. Rashid is
?
a.Rs.50000/- b. Rs.60000/- c. Rs.70000/- d. Rs.80000/-
Ans. B. Rs. 60000/-
Profit of Tahir: Investment of Tahir :: Profit of Rashid : Investment of
Rashid
2 : 40000 :: 3 : X
External Product = Internal Product
2xX = 40000 x 3
X = 40000 X 3
2
X = 60000
Mr. Rashid`s Investment = Rs. 60000/-

Q. No. 8. Fill in the blanks with appropriate
preposition. (3 Marks).
a. We must abide --------the
by rules prescribed by
the office.
b. Please act according ------
to the policy.
upon the law
c. The judge will act ---------

Q. 9. for what following abbreviations stands for (10 Marks).
i. R.A.R. RUNNING ACCOUNT RECEIPT
ii. G.S.A. GENERAL STATEMENT OF ACCOUNT
iii. R D &R REVENUE DEBT REMITTANCE
iv. P.A.C. PUBLIC ACCOUNTS COMMAITY
v. P.I.P.F.A.PAKISTAN INSTITITE OF PUBLIC FINANCE ACCOUNTANTS
vi. D.A.C. DEPTY ASSISSTANT CONTRALLER
vii. D.L. DILIVERY LIST
viii. N.T.N. NATIONAL TEX NUMBER

ix. M.I.S. MANAGEMENT INFERMATION SYSTEM
x. ME & I MILITARY EQUIPMENT & INSTRUMENT
Q.No.10. Match the following and put the respective serial number
i olu A. (8 Marks)
A B
O.L. (7) (1) New Accounting Model
Audit Enfacement (4) (2) Computer based auditing
Window XP (8) (3) Army Officer
ACL (2) (4) LAO
Modified Cash base accounting (1) (5) Communication
Date of commission (3) (6) Schedule III
7Cs (5) (7) External Audit
Defence Cheque (6) (8) System software

Q. 11. Choose the correct word which is with
correct spelling. 3 Marks)
a. i) Oppotunity ii) Opportunity iii) Opporrtunity
Ans ii) Opportunity
a. i) grievance ii) Grievence iii) Greivance
Ans. i) grievance
a. i) Subordnate ii) Subodunate iii) Subordinate
Ans. iii) Subordinate

Q.No. 12. Describe functions/ duties of MAG, and explain to
whom it reports. (6 Marks)
Asn.
Maintenance of Accounts of Defence Services.
Payment of Pay & Allowances to Commissioned Officers, JCOs /
ORs and civilians paid from Defence Services Estimates.
Audit and Payment of Stores indigenous and imported.
Audit and Payment relating to the Works of Defence Services.
Internal Audit.
Compilation of Defence Services receipts / Expenditures.
Preparation of Appropriation Accounts.
Payment of Railway and PIA Claims relating to the Defence Side.
 The consolidated annual accounts of the Defence Services are
submitted to the Auditor General of Pakistan by the Military
Accountant General
Q. No. 13. Describe functions of CMA office and explain to whom it
reports. (6 Marks)
Ans. i. To collect accounts of all the Receipts and Disbursements of
his circle of Accounts.,
ii. To transfer to other Account circles the items
pertaining to them which originate in his circle, and adjust in his
accounts the items Atransferred to him by other Account Officers;
iii. To furnish necessary material to the D.M. Section,
also known as the DM Section, in the manner prescribed in
Chapter 15 of this code for making up on his behalf a monthly
detailed account for his ccount circle.
All communications on matters affecting the classification of
Receipts and Charges and on forms and procedure relating to
accounts should always be addressed to the Military Accountant
General.

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MILITARY ACCOUNTS TRAINING INSTITUTE

Muhammad Ilyas AAO MATI Lahore 3

Muhammad Ilyas AAO MATI Lahore 5

Muhammad Ilyas AAO MATI Lahore 6

Muhammad Ilyas AAO MATI Lahore 11

Muhammad Ilyas AAO MATI Lahore 14

Muhammad Ilyas AAO MATI Lahore 20

Muhammad Ilyas AAO MATI Lahore 22

Muhammad Ilyas AAO MATI Lahore 23

Muhammad Ilyas AAO MATI Lahore 24

Muhammad Ilyas AAO MATI Lahore 25

Muhammad Ilyas AAO MATI Lahore 26

Muhammad Ilyas AAO MATI Lahore 27

Muhammad Ilyas AAO MATI Lahore 28

Muhammad Ilyas AAO MATI Lahore 30

Muhammad Ilyas AAO MATI Lahore 31

viii. N.T.N. NATIONAL TEX NUMBER

Muhammad Ilyas AAO MATI Lahore 33

Muhammad Ilyas AAO MATI Lahore 34

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