Model Objective Question for Accountancy Specialised Accounts Rules and Office Management – Part 4

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Q. Deposits of Excise & service tax can be made in the branches of nominated bank by means of cheque of draft drawn in favour:

A. Commissioner

B. Exercise inspector

C. Pay and Accounts Officer

D. Bank Manager

Q. Cash grants received from external sources shall be accounted for by:

A. Ministry/ Deptt. Concerned

B. Department of Expenditure. Ministry of Finance

C. Reserve Bank of India. New Delhi

D. Controller of Aid Accounts & Audit. Ministry of Finance.

Q. Repayment of foreign loans and interest thereon shall be classified as:

A. Voted

B. Charged

C. Contingent Expenditure

D. None of above.

Q. If an employee once admitted to a higher group is subsequently reverted to a lower group for any reason he will have to subscribe Central Government Employees Group Insurance Scheme at the rate of:

A. Lower Group

B. Higher Group

C. Any Group of his choice

D. No subscription till he is again promoted to higher group.

Q. Physical verification of all stores should be made at Least:

A. Once in three years

B. Once in six months

C. Once in a year

D. Once in five years

Q. The Central Treasury Unit in respect of direct taxes would be dealing with challans received on:

A. Weekly basis

B. Monthly basis

C. Daily basis

D. None of above

Q. The main portion of the challan through which a cheque/draft is deposited will have dates ad under:

A. Date of receipt

B. Date of tender

C. Date of tender & Date of realization

D. None of above.

Q. The account in adjustment of LTC advance should be rendered within:

A. One month

B. 15 days

C. Two months

D. One week

Q. Data-wise Monthly Statement is received by PAO from:

A. Principal Accounts Office

B. O/O Controller General of Accounts

C. Focal Point Branch of the Bank

D. Head Office of the Authorized Bank

Q. 8658 - Suspense Accounts - 107- Cash Settlement Suspense Account i operated to book transaction in:

A. PAO - Suspense

B. Public Sector Bank Suspense

C. Objection Book Suspense

D. Public Works Department Divisions.