ACCT CODE VOL-III (Guide Part 6).pdf

EASY WALK OVER PC-16 GUIDE PART V GUIDE PART V

1-63 Questions on FOREST ACCOUNTS (ACCOUNT CODE VOL-III)

GUIDE PART VI

2013

PRAMOD

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1. Out of the following, find the „heads‟ that can be determined by Government according to their local requirements :(i) (ii) (iii) (iv)

Minor Heads Sub heads and Detailed Heads Major Heads Units of grants and appropriation

(a) (b) (c) (d)

(i) & (iii) (ii) & (iv) (i), (ii) & (iii) All the above

Ans : (b) Para 240 of Account Code Vol-III 2. Who is the supreme authority who determines the arrangement of „heads‟ in classification of government accounts of a State Government? (a) (b) (c) (d)

Accountant General. Controller General of Defence Accounts State Government None of these.

Ans : (a) Para 240 of Account Code Vol-III 3.

The term „Book Transfer‟ means :

(a) A financial transaction which commonly takes place between different departments which involves cash, cheque, bank draft etc. (b) A financial transaction which does not involve any actual receipt or disbursement of cash or stores by the Government. (c) A transaction between different departments of the Government. (d) None of the above. Ans : (b) Para 242 of Account Code Vol-III 4. The correct classification for supplying timber to Railway by a Karnataka forest division posted on the credit side (payment) of its cash book as :(a) (b) (c) (d)

Book Transfer Railway. 2406 Forestry & Wild Life 0406 Forestry & Wild Life None of these

Ans : (a) Para 243 of Account Code Vol-III 5. The necessary adjustment against the balances of the government or departments on account of book transfer transactions will be made by :(a) (b) (c) (d)

Government & Departments among themselves. Accountant General Controller & Auditor General of India. Controller General of Accounts

Ans : (b) Para 243 of Account Code Vol-III

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6.

Expenditure incurred for Forest Guards will be classified as :(a) (b) (c) (d) Ans :

Direction & Administration Forest conservancy and works Social & Farm Forestry Miscellaneous expenditure (a) Para 246 of Account Code Vol-III

7. Expenditure incurred on account of pay and allowances of temporary establishment upon the subordinate supervision of departmental labour in connection with a forest work should be debited to :(a) (b) (c) (d)

Direction & Administration Conservancy & Works Establishment Temporary Establishment

Ans : (b) Para 247 of Account Code Vol-III 8. Charges on account of purchase of live stock for Forest Department should be classified under :(a) (b) (c) (d)

Direction & Administration Forest conservancy and works Livestock expenditure Miscellaneous expenditure

Ans : (b) Para 247 of Account Code Vol-III 9. The cost of material purchased for a specific work of a forest division should be debited to :(a) (b) (c) (d)

Direction & Administration Conservancy & Works Establishment Work concerned.

Ans : (d) Para 246 of Account Code Vol-III 10. The classification of charges of a security staff employed temporarily to watch the machinery at the site of the work in Forest Department will be debited to :(a) (b) (c) (d)

Establishment Direction & Administration Conservancy & Works None of the above.

Ans : (c) Para 247 of Account Code Vol-III 11. All sums paid into the treasury by a departmental officer of a forest division should be :(a) (b) (c) (d)

credited to forest remittance credited to revenue deposits debited to revenue deposits debited to forest remittances

Ans : (d) Para 249 of Account Code Vol-III

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12.

The value of all cheques drawn by a forest divisional officer should be :(a) (b) (c) (d)

credited to forest remittance credited to revenue deposits debited to revenue deposits debited to forest remittances

Ans : (a) Para 249 of Account Code Vol-III 13. A Divisional Forest Officer granted a cash advance of Rs 2000/- to a Forest Ranger to enable him to make the disbursements entrusted to his charge. The amount of the advance should be :(a) (b) (c) (d)

debited in the accounts of DFO to Forest Remittances. credited in the accounts of DFO to Forest Remittances. debited in the accounts of DFO to Forest Remittances credited in the accounts of DFO to Forest Advances

Ans : (c) Para 250 of Account Code Vol-III 14.

Which of the following can be accounted as “Forest Advances” ? (a) (b) (c) (d)

pay and allowances of a forest guard. the value of all cheques drawn from the treasury. advance to a contractor for execution of a work. None of these

Ans : (d) Para 246, 249, 251 of Account Code Vol-III 15. Advances made to a contractor by a DFO in connection with the construction of a building for forest division should be debited in the accounts of the DFO to Minor Head : (a) (b) (c) (d)

Conservancy and works Direction and administration Establishment Forest advances

Ans : (a) Para 251 of Account Code Vol-III 16. A Forest Ranger made a petty advance to labourers out of his imprest. It was also treated as a part of his cash balance. The amount should be accounted as :(a) (b) (c) (d)

Work Advance Temporary Advance Conservancy and Works None of these

Ans : (d) Para 252 of Account Code Vol-III. (The amount should be treated as part of the cash balance or advance to disbursers) 17. Given a work advance to a contractor, the amount was recovered from him as the value of work done, Such value should be treated in forest accounts :(a) (b) (c) (d)

credited under work advances debited under work advances credited under forest advances debited under forest advances

Ans : (a) Para 251 of Account Code Vol-III

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18. Deduction made from pay bill of a Divisional Forest Officer on account of his Income Tax should be classified under the head :(a) (b) (c) (d)

Revenue receipt Book Transfer-Central Book Transfer-Taxes Book Transfer Miscellaneous recoveries

Ans : (b) Para 254 of Account Code Vol-III 19. Earnest Money Deposits paid directly by contractors into a Sub Treasury for a work in Forest Department should appear in the Forest Departmental accounts as :(a) (b) (c) (d)

Forest Remittances Revenue Deposits Revenue Receipts None of the above

Ans : (d) Para 255 of Account Code Vol-III (Explanation : Such deposits should not appear in the accounts of the Forest Department) 20. Earnest Money Deposits paid directly by contractors into a Sub Treasury for a work in Forest Department should be treated in the Treasury Accounts as :(a) (b) (c) (d)


Ans : (b) Para 255 of Account Code Vol-III 21. Earnest Money Deposits which are received initially by a Forest Officer but remitted subsequently to the treasury should be treated in the treasury accounts as :(a) (b) (c) (d)


Ans : (b) Para 255 of Account Code Vol-III 22. Earnest money deposits which are tendered at auctions held at outlying stations and received by Forest Officers will be accounted in the Forest Departmental accounts as :(a) Revenue Deposits (b) Revenue Receipts (c) Forest Remittances (d) EMD Deposits Ans : (a) Note below Para 255 of Account Code Vol-III

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23. Earnest money deposits which are tendered at auctions held at outlying stations and received by Forest Officers, when remitted to the treasury should be treated in the treasury accounts as :(a) (b) (c) (d)

Revenue Deposits Revenue Receipts Forest Remittances EMD Deposits

Ans : (c) Note below Para 255 of Account Code Vol-III 24.

Which is the correct statement ? (a) (b) (c) (d)

Cheque drawn to replenish the cash chest debited to Forest Remittances. Cheque drawn to replenish the cash chest credited to Forest Remittances. Cheque drawn to replenish the cash chest debited & credited “Cash from Bank/Treasury” Cheque drawn to replenish the cash chest debited to Remittance into Bank/Treasury”

Ans : (b) Para 249 of Account Code Vol-III. (Explanation : The value of all cheques drawn should be credited to Forest Remittances) 25.

Which of the following statement is incorrect :(i) A cheque drawn by a DFO inorder to be paid to a supplier should be entered simultaneously on both sides of the cash book. (ii) A self cheque was drawn for Rs 1000/- by a DFO for replenishing cash chest on 23 May. Amount received from Treasury on 24 May. But the receipt entry of the cash, made in the cash book on 23 May itself before the actual receipt of the amount from treasury. (iii)

Cash book of a Forest Division is maintained in FA-1A.

(iv)

Book transfer entries should also be made in the cash book.

(a) (b) (c) (d)

(ii) & (iv) (ii) & (iii) (i) & (ii) (iii)

Ans : (d) Para 256, 258, 259 of Account Code Vol-III 26. Every Officer of a Forest Division who is authorised to receive or disburse government money should keep an account in form No :(a) (b) (c) (d)

FA-1 FA-2 FA-3 FA-4

Ans : (a) Para 256 of Account Code Vol-III

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27.

Cash book of a forest division is maintained in :(a) (b) (c) (d) Ans :

FA-4 FA-2 FA-1 None of these (c) Para 256 of Account Code Vol-III

28. When a cheque is drawn in favour of self in order to replenish the cash chest of a forest division, the amount of it should be entered in receipt column of the cash book :(a) (b) (c) (d)

After receiving the amount from the treasury. At the time of drawing the check. Either of these. None of these.

Ans : (b) Para 258 of Account Code Vol-III 29. A cheque drawn to be paid away to a person by a Divisional Forest Officer should be entered :(a) (b) (c) (d)

Payment column of the cash book. Receipt side of the cash book. Both sides of the cash book. None of these.

Ans : (c) Para 259 of Account Code Vol-III 30. Which of the following entry will not appear on both sides of the cash book of a forest division ? (i) (ii) (iii) (iv)

All book transfer transactions Self cheque drawn for replenishing cash chest Cheque drawn in favour of a contractor Cheque drawn to be paid away to a supplier

(a) (b) (c) (d)

(i), (iii) & (iv) (ii) & (iii) (i) & (iv) (ii)

Ans : (d) Para 258, 259 & 260 of Account Code Vol-III 31. Which of the following entry will appear on both sides of the cash book of a forest division ? (i) (ii) (iii) (iv)

Cheque drawn in favour of a contractor Cheque drawn to be paid away to a supplier All book transfer transactions Self cheque drawn for replenishing cash chest

(a) (b) (c) (d)

(ii) & (iv) (ii) & (iii) (i), (ii) & (iii) All the above

Ans : (c) Para 258, 259 & 260 of Account Code Vol-III

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32. A monthly register of cheques drawn on all treasuries with which the drawing officer is placed in account should be kept in Form :(a) (b) (c) (d)

FA-1 FA-2 FA-3 FA-4

Ans : (b) Para 267 of Account Code Vol-III 33. Subordinate officers under a Divisional Forest Officer should close their monthly accounts latest by:(a) (b) (c) (d)

26th of each month 27th of each month 28th of each month 25th of each month

Ans : (b) Para 266 of Account Code Vol-III 34. The Divisional Officers of the Forest Divisions should close their monthly accounts on :(a) (b) (c) (d)

Last day of the each month Last working day of each month 27th of each month 28th of each month

Ans : (b) Para 266 of Account Code Vol-III 35. All items of revenue and expenditure recorded in the cash book of a forest division in a month should be classified and arranged in form No :(a) (b) (c) (d)

FA-2 FA-3 FA-4 FA-5

Ans : (d) Para 283 of Account Code Vol-III 36. Classified Abstract of Revenue & Expenditure of a Forest Division is maintained in Form No : (a) (b) (c) (d)

FA-4 FA-5 FA-6 FA-7

Ans : (b) Para 283 of Account Code Vol-III 37. A detailed record of the expenditure relating to each sanctioned work in a Forest Division should be kept in a register in Form No : (a) (b) (c) (d)

FA-6 FA-4 FA-3 FA-7

Ans : (c) Para 270 of Account Code Vol-III

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38.

Register of Works of Forest Division is maintained in Form No :(a) (b) (c) (d)

FA-5 FA-4 FA-7 None of these

Ans : (d) (It is maintained in Form No FA-3) Para 270 of Account Code Vol-III 39.

Which is incorrect in respect of Contractors‟ and Disbursers‟ Ledger account maintained by a Forest Division :(a) (b) (c) (d)

It is maintained in Form No. FA-4 On the debtor side should be entered all payments made to them. Only one account should be opened with each disburser but for contractors a separate account can be kept for each work. None of these.

Ans : (d) (All are correct). Para 272 of Account Code Vol-III 40.

The amount which is due for payment to a contractor by a Forest Division can be easily ascertained by properly maintaining:(a) (b) (c) (d)

Register of Works (FA-3) Contractors‟ & Disbursers‟ Ledger (FA-4) Cash Book (FA-1) Classified Abstract of Revenue & Expenditure (FA-5)

Ans : (b) Para 274 of Account Code Vol-III 41.

The accounts for March of all Forest Divisions should be closed on :(a) (b) (c) (d)

20 th April. 20 th May 25th April. 31 st March.


If an error discovered in the monthly accounts of a forest division after the accounts for March Supplementary have been closed, then the corrective action would be :(a) The mistake should be corrected by drawing the pen though the incorrect entry and insert the correct one in red ink between the lines. (b) In the form of a fresh entry in the current cash book through a Transfer Entry. (c) Need no formal corrections since the Supplementary accounts have already been closed. (d) Report the matter to the Accountant General and wait for the directions. Ans : (d) Para 278 (c) of Account Code Volume III

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43.

On cash balance verification at close of the month, excess amount of cash found in forest cash chest is :(a) (b) (c) (d)

entered in the cash book on creditor side entered in the cash book on the debtor side entered in the cash book as Revenue Receipts entered in the cash book as Forest Remittances


Any excess in cash balance in hand will be classified in receipt (debtor) side of the forest cash book as :(a) (b) (c) (d)

Forest Advance Forest Deposit Revenue Receipt Disbursers Advance

Ans : (b) (Expl : We learned in PWD accounts that such excess should be kept in „PW Deposits‟. Likewise in Forest accounts „Forest Deposit‟) 45.

Accounts of the subordinate officers should reach in the Forest Divisional Office latest by 27th of each month for inclusion in the Divisional Accounts. If it does not arrive in time to be so incorporated :(a) (b) (c) (d)

They should be sent to Accountant General separately. They should be taken in the following month‟s accounts. They should be taken in the month of March Accounts. They should be taken to Supplementary Account of the March.

Ans : (b) Para 281 of Account Code Volume-III. 46.

A suitable note in red ink should be made in the accounts of Forest Division when:(a) formal correction is not permissible. (b) errors does not exceed Rs 10/(c) the DFO is away on duty and a Transfer Entry order could not be obtained. (d) All the above. Ans : (a) Para 278 (d) of Account Code Vol-III

47.

Which of the following will not be shown in creditor side of the cash account of Forest Division ? (i) (ii) (iii) (iv)

Remittances to Treasuries Payments debitable to the Central Government Receipts and Recoveries on Capital Account Payments debitable to other States

(a) (b) (c) (d)

(iii) & (iv) (i) & (iii) (ii) & (iii) None of the above

Ans : (d) Para 282 of Account Code Vol-III. (All the items shown above will appear on creditor side of the cash book)

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48.

Which of the following will appear in the debtor side of the cash account of a Forest division ? (i) (ii) (iii) (iv)

Cheques Drawn Refund of Revenue Recoveries of advances from contractors and disbursers Receipts and recoveries creditable to Railways

(a) (b) (c) (d)

(iii) & (iv) (ii) (i), (iii) & (iv) All the above

Ans : (d) Para 282 of Account Code Vol-III 49.

A Schedule of remittances to treasuries is submitted to AG/PAO with the monthly accounts by the DFO in Form No : (a) (b) (c) (d)

FA-4 FA-6 FA-7 FA2


An abstract of the contractors‟ and disbursers‟ ledger should be prepared and submitted to AG by Forest Division in Form No : (a) (b) (c) (d)

FA-5 FA-7 FA-8 FA-2


The Abstract of Contractors and Disbursers Ledger for March should accompany statement of outstanding items remaining unadjusted for : (a) (b) (c) (d)

more than 4 months more than 6 months more than 3 months more than 12 months


A Schedule of Transactions with other governments, Railways, P&T and Defence should be prepared by the DFO in form No : (a) (b) (c) (d)

FA-8 FA-7 FA-6 FA-5

Ans : (b) Para 285 of Account Code Vol-III

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53.

Which one of the following document is not submitted alongwith the monthly account of a Forest Divisional Office ? (a) (b) (c) (d)

Cash account alongwith connected vouchers. Schedule of remittances to treasuries Classified Abstract of Revenue and Expenditure Copy of Monthly Register of Cheques drawn


Monthly Account of a Forest Division should be submitted to Accountant General on or before 5th of the following month, however a copy of Monthly Register of Cheques Drawn should be submitted to AG : (a) (b) (c) (d)

3 rd of the following month. 10th of the following month Last day of each month 15th of the following month


Divisional Forest Officer should submit the Monthly Account to the Accountant General (A&E) on or before : (a) (b) (c) (d)

10th of the following month. 27th of each month. 5th of the following month 3rd of the following month


Which of the following voucher need not be sent to Accountant General alongwith the monthly accounts of a Forest Division : (a) (b) (c) (d)

Vouchers for payments of salaries of establishment. Vouchers of Travelling Allowance Vouchers for payments less than Rs 50/Vouchers for book transfer with other departments.


Monthly Account of a Forest Division should be submitted to Accountant General on or before 5th of the following month. However a few days delay is acceptable. But reason for delay must be intimated if the accounts are not despatched : (a) (b) (c) (d)

on or before 10th of the following month. on or before 15th of the following month. on or before 30th of the following month. None of the above.


Schedules of transactions with other Governments, Railways, P&T and Defence of March Accounts of a Forest Division should reach AG (A&E) :(a) (b) (c)

Not later than 5th April Not later than 10th April Not later than 7th April

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(d)

Not later than 15th April


The supplementary accounts for March of a Forest Division should be submitted to the Accountant General so as to reach him by :(a) (b) (c) (d)

1st June 1st July 15th June 15th July


Which of the following document of a Forest Division is specially observed by the Conservator of Forests to ensure the control over the adjustment of the outstanding balances, (a) (b) (c) (d)

Classified Abstract of Revenue & Expenditure Schedule of Remittance to Treasuries. Consolidated Treasury Receipt. Abstract of Contractors‟ and Disbursers‟ Ledger


The Conservator of Forests should dispatch the Abstract of Contractors and Disbursers Ledger to the Accountant General : (a) (b) (c) (d)

Within 15 days of receipt. Within 10 days of receipt. Within 20 days of receipt. Within 25 days of receipt.


The correction and adjustment of previous financial year carried out in the accounts is called : (a) (b) (c) (d)

Annual Account. Regular Account Follow Up Account Supplementary Account


The forms of subsidiary accounts of certain commercial activities of Forest Division are laid down : (a) (b) (c) (d)

in the accounting standard of Institute of Chartered Accountants of India. in the Government Accounting Rules 1990. by the Government after consultation with the Accountant General. by the Chief Conservator of Forests

Ans : (c) Para 279 of Account Code Vol-III ****************

ACCT CODE VOL-III (Guide Part 6).pdf

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