Model Objective Question for Accountancy Accounting Procedure – Part 2

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Q. Head-wise Appropriates Accounts are prepared in

A. Unit of rupee

B. Thousands of rupee

C. Lakhs of rupees

Q. Who is the Chief Accounting Authority?



C. Secretary to the Ministry

Q. To whom will the dealing branch send the payment Receipt scrolls along with Cheque & challans?

A. Concerned Pay & Accounts Officer

B. Principal Accounts office of the concerned Ministry

C. Focal Point Branch

Q. Under which head the income tax recoveries effected from the bills paid by the treasuries.

(a) Final head of account

(b) T. D. S suspense under major head 8658 suspense account

(C) 8670 cheques & Bills

Q. Under which head will Tax on travel by Air ″ be classified

(a) 0045 - 104

(b) 0045 - 107

(c) 0045 - 800

Q. Under which head will the amount deposited in Supreme Court of India as security for the costs of respondents in appeals filed by Governments against the decision of High Court be classified.

(a) 8443 - 103

(b) 8443 - 800

(c) 8674 – 101

Q. Identify the authority who is not competent to sign of Life Certificated entitling a pensioner to claim exemption from personal appearance.

A. Post Master

B. Block Development Officer

C. Principal of School

Q. A foreign allowance, frais de representation in the case of diplomatic Missions, assigned to officers serving in posts abroad is exempt from attachment order of a court to the extent of a

A. ₹ 1,000

B. 2/3 of the allowance

C. Fully exempt

9. Mention the classification of Premium arising out of Market Stabilisation Scheme in accounts,

A. 0049 - 03 - 113

B. 0070 - 60 - 800

C. 0050 - 101

Q. Mention the classification of the Ex-gratia payments made to families of government servants dying in harness.

A. 2071 - 200

B. 2071 - 103

C. 2235 - 60 - 200