Departmental (other) • 2026 • Paper-III
Running Account Bills are prepared for:
A)
Final settlement of work
B)
Advance payments only
C)
Periodic payments during progress of work
D)
Refund of deposits
Option C is correct: Periodic payments during progress of work.
Departmental (other) • 2026 • Paper-III
Security deposits of contractors are classified under:
A)
Suspense Account
B)
Deposit Account
C)
Cash Account
D)
General Account
Option B is correct: Deposit Account.
Departmental (other) • 2026 • Paper-III
CTR Part-VI applies primarily to:
A)
Municipal Corporations
B)
Collectors, Treasury Officers, and Bank officials handling State Government transactions
C)
Cooperative Societies
D)
Private Banks
Option B is correct: Collectors, Treasury Officers, and Bank officials handling State Government transactions.
Departmental (other) • 2026 • Paper-III
Which Article provides for the procedure in Parliament in case of financial bills?
A)
Article 114
B)
Article 117
C)
Article 110
D)
Article 122
Option B is correct: Article 117.
Departmental (other) • 2026 • Paper-III
Monthly bills for pay and allowances may be signed and presented earlier than ____________ before the last working day of the month.
A)
5 days
B)
7 days
C)
10 days
D)
8 days
Option B is correct: 7 days.
Departmental (other) • 2026 • Paper-III
Government money received must be credited:
A)
As early as possible into Government Account
B)
After one week
C)
At the end of the month
D)
Whenever convenient
Option A is correct: As early as possible into Government Account.
Departmental (other) • 2026 • Paper-III
Which officer is primarily responsible for overall financial control in a Division?
A)
Sub-Divisional Officer
B)
Divisional Accountant
C)
Divisional Officer
D)
Chief Engineer
Option C is correct: Divisional Officer.
Departmental (other) • 2026 • Paper-III
Checking of Contractors’ Bills is the responsibility of:
A)
Divisional Officer
B)
Divisional Accountant
C)
Sub-Divisional Officer
D)
Chief Engineer
Option B is correct: Divisional Accountant.
Departmental (other) • 2026 • Paper-III
The purpose of Monthly Accounts is to:
A)
Record deposits of contractors
B)
Provide consolidated financial position of the Division
C)
Issue cheques to contractors
D)
Maintain suspense transactions
Option B is correct: Provide consolidated financial position of the Division.
Departmental (other) • 2026 • Paper-III
Outstanding balance under (II) suspense and Deposit should be:
A)
Ignored in monthly accounts
B)
Reviewed regularly
C)
Closed annually without verification
D)
Transferred to Revenue
Option B is correct: Reviewed regularly.
Departmental (other) • 2026 • Paper-III
Government receipts should be accounted for:
A)
Correctly and promptly
B)
Once a year
C)
After audit
D)
At retirement
Option A is correct: Correctly and promptly.
Departmental (other) • 2026 • Paper-III
The Bank may be kept open on a recognized holiday for treasury business if required by:
A)
Treasury Officer
B)
Collector
C)
Accountant General
D)
Audit Officer
Option B is correct: Collector.
Departmental (other) • 2026 • Paper-III
Daily entries in the Cash Book must be checked and initialled by:
A)
Divisional Accountant
B)
Divisional Officer
C)
Sub-Divisional Officer
D)
Chief Engineer
Option B is correct: Divisional Officer.
Departmental (other) • 2026 • Paper-III
Monthly Accounts are submitted to:
A)
Chief Engineer
B)
Accountant General
C)
Ministry of Finance
D)
Audit Officer
Option B is correct: Accountant General.
Departmental (other) • 2026 • Paper-III
The General Account in CPWD serves as:
A)
A ledger for deposits
B)
Central classification head for all transactions
C)
Register of contractors
D)
Suspense clearing account
Option B is correct: Central classification head for all transactions.
Departmental (other) • 2026 • Paper-III
The Annual Financial Statement of a State is laid before:
A)
Governor
B)
State Legislature
C)
President
D)
Comptroller and Auditor General
Option B is correct: State Legislature.
Departmental (other) • 2026 • Paper-III
Who is responsible for ensuring that payment is correctly made?
A)
Treasury Officer
B)
Auditor
C)
Collector
D)
Accountant General
Option A is correct: Treasury Officer.
Departmental (other) • 2026 • Paper-III
The Cash Book is closed and balanced:
A)
Weekly
B)
Fortnightly
C)
Monthly
D)
Daily
Option D is correct: Daily.
Departmental (other) • 2026 • Paper-III
Every Government receipt should be:
A)
Properly acknowledged
B)
Ignored
C)
Recorded later
D)
Signed by any employee
Option A is correct: Properly acknowledged.
Departmental (other) • 2026 • Paper-III
Which of the following is NOT part of Monthly Account submission?
A)
Cash Book
B)
Works Abstract
C)
Contractors’ Ledger
D)
Measurement Book
Option D is correct: Measurement Book.
Departmental (other) • 2026 • Paper-III
Suspense Account is used for:
A)
Earnest money deposits
B)
Temporary transactions pending adjustment
C)
Cash receipts
D)
Refunds to contractors
Option B is correct: Temporary transactions pending adjustment.
Departmental (other) • 2026 • Paper-III
Government money should not be:
A)
Entered in the cash book
B)
Mixed with private money
C)
Deposited into Government Account
D)
Verified periodically
Option B is correct: Mixed with private money.
Departmental (other) • 2026 • Paper-III
Manufacture Account records:
A)
Contractors’ deposits
B)
Cost of production in departmental workshops
C)
Cash advances
D)
Suspense transactions
Option B is correct: Cost of production in departmental workshops.
Departmental (other) • 2026 • Paper-III
The responsibility of checking Contractors’ Bills lies with:
A)
Divisional Officer
B)
Divisional Accountant
C)
Sub-Divisional Officer
D)
Chief Engineer
Option C is correct: Sub-Divisional Officer.
Departmental (other) • 2026 • Paper-III
Inter-State Trade and Commerce is protected under:
A)
Article 301
B)
Article 302
C)
Article 303
D)
Article 304
Option A is correct: Article 301.
