Tick (˩) the correct one.

After it’s done, consult book and correct your mistakes

Chapter-1 Definitions
1. Administrative approval is the formal acceptance of the administrative
department concerned of the proposal for incurring expenditure by the Public True / False
Works Department.
2. Works contingencies indicate the incidental expenses of a miscellaneous
character which cannot be classified under any distinct establishment sub- True / False
head.
3. Deposit works are the works the cost of which is met out of government funds.
True / False
4. Direct charges of a work are not incurred directly for its execution and are also
not included in the regular accounts of it. True / False
5. Direction office indicates the office of an administrative officer who has one
or more Divisional officer working under his orders and is not entrusted with True / False
the execution of works.
 Tick (˩) the correct one.

6. Advance payment is a payment made to a contractor for work actually done

but not yet measured. True / False

7. Secured advance is an advance granted to a contractor against the security of

material brought on site by him. True / False

8. Intermediate payment is the final payment made to a contractor.

True / False
9. The term of “Issue Rate” denotes the cost per unit fixed in respect of an article
borne on the stock at valuation, for the purpose of calculating the amount
creditable to the sub-head. True / False

10. Actual expenditure incurred on work charged establishment for handling and
keeping initial account, the custody of stock and maintenance of the store True / False
godown, is known as storage rate.
 Chapter-2 System of Accounts
1. The Divisional officer is the primary disbursing officer of the Division.
True / False
2. Superintending Engineer obtains funds by drawing cheques on civil
treasuries for works expenditure. True / False

3. Accounts of receipts and disbursements are compiled by the sub-divisional

officer under the supervision of the divisional officer. True / False

4. Maintenance of clear accounts of stores is the responsibility of the

divisional officer. True / False

5. In case of civil works, expenditure on each project work or sub-work is

recorded separately. True / False

6. Personal payments to all the Government servants of the divisional office

are made by drawing cheques by the divisional officer. True / False
 Chapter-2 System of Accounts

7. Public Works Officer are placed in account with Military Treasuries chests
where civil treasuries are not conveniently situated.
True / False

8. The receipt or payments transactions should be recorded within a week of

their occurrence under proper head of account.
True / False

9. The record of receipts and expenditure should be so clear and self-contained

that it may be produced in the court of law as evidence, if required.
True / False

10. Divisional officer is not responsible to collect some of the departmental

receipts and pay them into civil treasuries.
True / False
 Chapter-3 Duties and Responsibilities of Divisional Account

1. The functions of Divisional Accountant are two folds.

True / False

2. The Divisional Accountant is the compiler of the accounts of Circle Office.

True / False

3. The Divisional Accountant is external auditor of Public Works Accounts.

True / False

4. The Divisional Accountant is also a technical assistance to the Divisional

Officer. True / False

5. The Divisional Accountant operates his audit object register form 27 when
over-ruled by his divisional officer.
True / False

6. The Divisional Accountant is responsible for checking the computed tenders.

True / False
 Chapter-3 Duties and Responsibilities of Divisional Account

7. The Divisional Accountant should see that the comparative statement

correctly incorporate the totals of individual tenders.
True / False

8. The Divisional Accountant is responsible to scrutinize the accounts of

receipts and disbursement on behalf of the Superintending Engineer.
True / False

9. The Divisional Accountant inspects periodically accounts records of sub-

divisional office under orders of the Sub-divisional officer.
True / False

10. The Divisional Accountant is responsible to report to the Audit office, the
serious financial irregularities found at the time of inspection quarterly.
True / False
 Chapter 4
Cash Account 
1. Payment to suppliers and contractor is made by drawing cheques on the
treasures / banks. True / False

2. Payment to regular establishment is made by presenting bills on the

treasuries. True / False

3. Sub-divisional officers are placed with funds by means of temporary

advance. True / False

4. The appropriation of departmental receipts to expenditure is strictly

prohibited. True / False

5. Divisional Officer is authorised to draw cheques on a treasury situated

outside the limits of the Province. True / False

6. No cheque should be drawn until it is intended to be paid away.

True / False
 Chapter 4
Cash Account 

7. Payments to contractors, even if so desired by them, cannot be made to their

banks. True / False

8. It is permissible to draw cheques and deposit them into the cash chest at the
close of the financial year in order to show the full utilization of the grant.
True / False

9. Petty sums under ten rupees should not paid by cheques.

True / False

10. The occasional delivery of cheque through a subordinate may be permitted

at the discretion and responsibility of the disburser. True / False
 Chapter 6
Transfer Entries
1. Transfer entries are intended to transfer an item of receipt of charge from the
account of a work in progress to the account of another. True / False

2. An item outstanding in a suspense account or debit head is cleared through

transfer entry by debit or credit to the proper head. True / False

3. Transactions which do not pass through the cash or stock account, cannot be
brought to account through transfer entry. True / False

4. Balances due to contractor on closed account cannot be credited to Public

Works Deposits through transfer. True / False

5. Revenue not recovered in cash is credited to the revenue heads through

transfer entry. True / False

6. Transfer entry is prepared for original debits and credits to remittance head
transactions not appearing in cash or stock accounts. True / False
 Chapter 6
Transfer Entries

7. Transfer entry is not necessary in order to respond to a remittance transaction

advised by the Accountant General if the corresponding debit or credit to
remittance head has not already appeared in the accounts. True / False

8. For every transfer there must be an authority.

True / False

9. The divisional officer should see that no transfer entry is made in accounts
unless admissible under the rule. True / False

10. Transfer entries should receive special attention of superintending engineer so

that habitual errors and mis-classifications may not remain unattended.
True / False
 Cash book, upkeep, balancing, rectification of errors and verification

1. An account of cash transactions should be maintained in the cash book form-

30. True / False

2. An entry once made in the cash book should in no circumstance be erased.

True / False

3. The disbursing officer should initial every correction in the cash book in red
ink. True / False

4. The actual balance of cash in the chest should be counted on the first day of
each month. True / False

5. The account of imprest should be kept in duplicated by the imprest holder in

form-7. True / False

6. Temporary advance and imprest, when given to any officer, are recorded in
black ink. True / False
 Cash book, upkeep, balancing, rectification of errors and verification.

7. Cheque drawn for self for chest is posted on payment side of cash book.
True / False

8. Postage stamps are not the part of opening / closing balance of cash book.
True / False

9. Cash found short is taken on the receipt side of the cash book in the column
cash
True / False

10. The account of temporary advance is closed as soon as the account is

rendered by the officer concerned.
True / False
 Contractor Ledger

1. The accounts relating to contracts should be kept in the contractor’s ledger,

form-43. True / False

2. A personal account should be opened in the ledger for more than one
contractors. True / False

3. The contractor’s ledger should be written up in the sub-divisional office and

closed quarterly. True / False

4. Contractor’s accounts should not be debited or credited unless his bill has
been passed and payment made thereon. True / False

5. Security deposits, income tax deductions should be included in the personal

accounts of contractors in the contractor’s ledger. True / False

6. The advance payment is made to the contractors are recorded in the

contractor’s ledger under the column “other transactions”. True / False
 Contractor Ledger

7. The value of work done by the contractor is shown under the column
“debit” of the contractor’s ledger. True / False

8. In column 4, 5 and 6 debits to contractor should be posted as minus entries

and credit as plus entries. True / False

9. The divisional accountant should be held responsible for the correctness of

the contractor’s ledger. True / False

10. Copy of the contractor’s running account bill or an extract from his account
in the contractor’s ledger should not be provided to the contractor as it is a
confidential record. True / False
 Chapter 8
Works Abstract
1. An account of all transactions relating to a works during a month in respect
of cash, stock or other charges is prepared in the works abstract. True / False

2. In case of works the accounts of which are required to be kept by sub-heads,

form-34, of work abstract should be used. True / False

3. Percentage charges such as tools and plant, account levied on work

expenditure should not be shown in measurement books. True / False

4. In case of a large work which is divided into several sub-works it will usually
be found convenient to prepare works abstract jointly. True / False

5. The account of each sub-head in the works abstract should show the amount,
progress and rate of cost. True / False

6. Posting in the work abstract in the divisional office should be made in red
ink. True / False
 Chapter 8
Works Abstract

7. Any amount with-held from the contractor’s bill should be shown in the
column “other transactions” of contractor’s suspense account True / False

8. The column “other transactions” in the works abstract is intended for all
miscellaneous debits and credits to contractor. True / False

9. Unpaid amounts in muster rolls should be posted in the works abstract in the
column laborers as minus entries. True / False

10. The charges classified under a suspense sub-head should include all ordinary
expenses incidental to constructions. True / False