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  4. ACCOUNTS NOTES 1001 TO 1100
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ACCOUNTS NOTES 1001 TO 1100

Created on 22nd June 2025

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100 Questions

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Questions (100)

1. Form number 54 is used for

Material at site

4 choice options

2. In respect of tender for construction of building costing to CR who will approve DTP ?

SE

4 choice options

3. What will be minimum period of tender notice for the first call if were cost above 50 lakh ?

25 Days

4 choice options

4. Decision given by superintending Engineer under clause No 30 of B1 agreement is of........in nature

Quasi -Judicial

4 choice options

5. For register of tools and plants form number... is used

PWD 531

4 choice options

6. Powers of sanction of Survey report to Executive Engineer is

Upto 15,000

4 choice options

7. If the total quantity exceeds 125% during exclusion then it should be approved by

SE

4 choice options

8. If the tender is coated 20% below them performance security will be. ...... of tender amount

11 %

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9. Defect liability period starts after

Completion

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10. If the cost of tender is 2 CR and tender is above 5% then acceptance power is with

CE

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11. Chief engineer can sanction reduced estimate up to (if tender is below 10%)

20 Lakh

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12. For pay and allowances which cash book is used

Main Cash Book

4 choice options

13. DSR published every year in a month of

July

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14. Report of annual verification of measurement book submitted to division by subdivision is up to

1st july

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15. For measurement book register form No...... is used

92

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16. AG account will be submitted every month through division on

Of very month

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17. Which head is consider as credit as well as debit haed

8443

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18. Accidental death cover under group Insurance Scheme (class 1 officer)

10 Lakh

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19. After retirement employee can obtained maximum gratuity

7 LAKH

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20. T.A bill of driver working on CRT in a subdivision is to be passed by

EE

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21. ...........Clause B1 agreement is used when progress of any particular portion of work is not satisfactory

4

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22. Medical bill upto 3 Lakh can be sanction by

SE

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23. Executive Engineer can sanction extra item as per new norms

1 Lakh

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24. Shortage of T & P awaited are Shown in

3 of form

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25. Preservation time for PRB register of building

Permentent

4 choice options

26. Which form is used for bill of withdrawing Death cum retirement gratuity as per MTR

35

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27. As per B1 agreement sublet of tender is allowed as per clause

26

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28. How many earned leaves get added to individuals account during each year ?

30

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29. During suspension period payment allowed after 3 months ?

75 %

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30. Account head for vehicle Advance

7610

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31. What is the rate of depreciation of livestock ?

15 %

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32. When the sanction of M & R estimate should in variable be communicated to the audit office

Before 15th May

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33. Which item should not be got executed from the contractor on Oral order or inanticipation of the sanction

Extra item

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34. Who will can done the rule of contract or departure from the rule

Govt.

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35. What is the time limit for acceptance of tender at Executive Engineer level

30 Days

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36. Which authorities the fatol & serious non Fatol accident should be reported

Govt.

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37. How much days are allowed for female worker who undergo non puerperal Sterisation

14

4 choice options

38. When the ferry boats are inspected by the Executive Engineer

Twice a Year

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39. What scale of percentage should be adopted for the security deposit to be taken from the contractor for other work costing over Rs. 1 lakh

2 to 4 %

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40. Who will approve the side of storing magzine

Dist.magistrate

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41. Who will identity the owner for payment of Rental compensation

Talathi

4 choice options

42. What is the time limit for acceptance of tender at superintending Engineer level

60 Day

4 choice options

43. Where the application for installation of petrol pump in project site is to be made

Inspector of Explosive

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44. When the land is required for the public purpose which officer in the first instant should be consulted

Tahsildar

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45. What is the rate of Crop compensation to be granted as per the approximate market value

12 %

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46. Which officer is to be reported the interruption of large work in progress along with the cause and duration

SE

4 choice options

47. Classes of transaction which do not pass through the cash or stock account 1. for credit to purchases on account of materials receivate for Works from sources other than stock 2. for credit to PW deposits on account of balances due to contractor on closed account

Both 1 & 2

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48. Bin card keeps record of following related to stock 1. receipt and issue of stock 2. running balance of each article of stock 3. claims for stock received from other public work division 4. quantity record of stock transaction

1,2, & 4

4 choice options

49. Initial accounts and voucher connected with charges related to works must in variable specify 1. form No. 20 (PW 504 ) filled with all charges of Tenancy from the sub ordinates in charges of the properties 2. the name of component part (or sub head) of it if separate account are kept. 3. the name of Work.( As given in estimate) 4. the charges (if any ) which are of nature of recoverable payment & names of contractors from whom recoverable

2,3 & 4

4 choice options

50. Sub divisional officer should always sing the bill after 1. comparing quantities in bill with those recorded in MB 2. checking all the rates are correctly entered 3. all calculation shall be correct in confirmed with Scrutiny. 4. when the bill is on running account it should be compared with previous bill

All Correct

4 choice options

51. The account of each subhead in work abstract does not exhibit

None of the above

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52. A collective record of Expenditure & liabilities incurred in a sub division during a year should be kept in sub divisional office in form No.......

58 & 59 PW 650 & PW 651

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53. Transaction of following classes passed through Public Work deposit head 1. deposit for works other than talcavi works to be done 2. some due to contractor on closed accounts 3. miscellaneous deposits 4. cash deposit of sub ordinates

1,2,3,4

4 choice options

54. Following documents are supported While submitting account to the Accountant general 1. form No. 100 102 104 105 2. form No. 28, 32, 33, 34 3. form No. 70,73, 76, 77, 78 4. form No. 88, 91, 92, 93, 94 5. form No. 95, 96, 97, 98, 99

All the Above

4 choice options

55. Ine records of the transaction and cash book following statements are correct 1. there is no limit for transaction in a cash book in a year 2. transaction must be entered in cash book as soon as they occur 3. full amount of Grand shall be utilised by drawing shake and depositing them in office chest 4. keeping cash book open after 30 first March and make disbursement in April entering them in cash book as having been made in March

1,2

4 choice options

56. Transfer entry order needs following 1.. Particulars of transaction with the reason for proposed adjustments 2. Debits or credits with name of work or head of account 3. dated signature of Divisional accountant and officer 4. number and date of authority ordering recovery

1,2,3

4 choice options

57. Form number 26 Bin card have columns 1. reference to statement of stock receipt/ indents for store 2. name of sub divisional officer subordinate to whom issued 3. signature of officer to whom issued 4. date of Return of completed card to divisional/ sub divisional officer

Only 1

4 choice options

58. In form number 45 (P.W 9) measurement book l is length b is breath and D is the depth which of the following measurements cannot be measured and recorded 1. quantity of sphere 2. quantity of cylindrical solid column 3. quantity of piers having cut water and ease water semi circular 4. quantity of carpet and Seal Court for road in longitudinal section

None of Above

4 choice options

59. Pick up the incorrect statement 1. measurements always recorded on the spot at site and not in office on elsewhere 2. date of work finish and date of measurements shall always be same 3. in MB last measurement with page number and quantity shall be specified 4. name of work and agency shall be specified

Only 2

4 choice options

60. Measurement book can be recorded by 1. civil engineer assistant if authority given by EE for miscellaneous types recording treated as executive sub ordinate. 2. junior engineer, sectional engineer, assistant engineer 3. Deputy engineer, assistant engineer -1, assistant Executive Engineer 4. executive engineer 5. superintending engineer, chief engineer

1,2,3,4

4 choice options

61. Schedule rocket includes 1. name of contractor/ agency 2. number of voucher 3. amount 4. name of work

2,3,4

4 choice options

62. Pick up the correct statement 1... before finalizing the agreement the royalty clearance certificate shall be brought by agency / contractor 2. deduct royalty sand as much quantity taken in the estimate 3. deduct royalty of sand by rate taken in the estimate 4. royalty of sand will be on quantity of actual work done and the red shall be taken which are updated by the government time to time

1 & 4

4 choice options

63. Pick up the encorrect statements regarding Schedule of Rates 1. lowest rate in accepted tenders which are carefully found unwarkable and erratic shall be left out of consideration 2. complete analysis of rate for particular item of work shall be made in all cases in which cost of item is more than 50000 3. Provision of minimum wages act shall be taken into consideration while preparing schedule 4. loading and unloading operation shall be included in Schedule of Rates where ever necessary

2

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64. Estimates for maintenance and repairs to work to be executed during year preparation( in a previous financial year) sanction by EE sanction in variable communicated to audit office respectively before date.

15 January 15 April 15

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65. System of Green Card ok cards shall also be followed where height of embankment is more than....... metre and for Canal structure costing more than....... crore

3,1

4 choice options

66. When the lowest tender before the final stage of acceptance becomes invalid for any reason like non complansion of tender document in time then pick up correct statement 1. This lowest tender is automatically rejected 2. lowest tender earnest money return 3. second lowest tender become lowest and considerate for acceptance 4. approval of committee shall be taken for finalizing the second lowest tender to be accepted

1 And 3

4 choice options

67. Regarding allotment of work to 1. labour co-operative society 2. piece worker 3. B1 contract 4. carry outwork department of superintending engineer starting with most preferable pick up the correct sequence

3,1,2,4

4 choice options

68. In general acceptance of tender should not take more than..... days...... days.... after opening tenders in case of tender Finally delt with at level of EE, SE, and CE resp.

30, 60, 90

4 choice options

69. Alteration in design/ material during construction can be done by following rules made under section of mpw manual

263 264 265 266 267 and para 134

4 choice options

70. Unless emergency or urgency works verbal order from EE for commencement of work shall be

not accepted as acceptance of order lead to missapprehension

4 choice options

71. On ground of emergency Executive Engineer is required to carry out work for which number estimate has been sanctioned nor financial provision exists

EE Can execute the work by taking side visit of higher authorities if needed and sending possible expenditure cost to audit as well as principal auditor

4 choice options

72. Charged expenditure means

The expenditure not subject to vote of Legislature which part in or consolidated fund

4 choice options

73. Intermediate payment includes 1. advance payment 2. secured advance 3. an on account payment 4. last payment on running account

1,2,3

4 choice options

74. The Divisional accountant is responsible for 1. arrangements for checking the computer tender and notice all instant in which sub ordinate officer exceeds financial limits 2. restricting tender cost 3. a test check of the computer and checke tender 4. comparative statements correctly incorporating the total

1,3, & 4

4 choice options

75. The result of audit are communicated to the Divisional officer in the form of 1. audit notes 2. inspection reports 3.. letters. 4..memoranda

1,2 3, & 4

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76. All liabilities and acids of the division adjustable by transfer credit or debit to remittance heads of account should be recorded in

Register of transfers awaited

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77. The terms involved in cash book are 1. verification 2. balancing 3. rectification of errors 4. up keeping cash books

All of the Above

4 choice options

78. Select correct statements of the following 1. an issue rate is assigned to each new article as it is brought on stock 2. the issue rate is fixed on the principle that the cost to be charged to work

Both 1 & 2 Correct

4 choice options

79. Pick up the incorrect statement

Form number 48 (PW 409) hand receipts for the very first bill to be paid to the contractor of B1 contract

4 choice options

80. Examination of bills by sub divisional officer 1. entries in MB relating to description 2. entries in MB relating to quantities of work 3. calculation of contexts or area column

1,2,3

4 choice options

81. Full rates as per agreement( schedule b) allowed only if

Quality of work done is up to stipulated specification

4 choice options

82. When work done by contractor fall shot of stipulated standards then 1. it is not necessary to insist on doing part rate in intermediate bills 2. if reduced rate proposed in Final bill rate analysis shall be got approved by Executive Engineer

Both are correct

4 choice options

83. Date of completion of work is 1. the day on which final measurements are recorded by engineer in charge 2. the date on which work finished

Only 2

4 choice options

84. The final bills should be paid within maximum period of...... of the expiry of contract period

5 month

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85. Refund of security deposit will be...... from expiry of contract period or expiry of maintenance period Which ever later

6 month

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86. When tools and plants are transparent to other division departments the sub divisional officer should not in the form 34 in

Red ink

4 choice options

87. What is the preservation period legal affair suits

50 yr

4 choice options

88. How much period is required for converting the daily wages labour on CRT establishment

5 yr

4 choice options

89. The field levels are taken in which books

Field Book

4 choice options

90. Which form is used for recording the measurements of stock material

22

4 choice options

91. Which is the item rate contract

B2

4 choice options

92. Which rate is adopted for execution of extra item

CSR

4 choice options

93. Who will prepare the plans of the monumental buildings /structures

Architect

4 choice options

94. Which year the engineering stop college presently engineering training academy is established

1964

4 choice options

95. What is the preservation period of Register of interest bearing securities

Permentent

4 choice options

96. What is the financial Eligibility of class 3 contactor for tendering the work

300 Lakh

4 choice options

97. Which is the document used for interest bearing security

FDR

4 choice options

98. Which clause of B1 tender is operated for the access quantity executed by the contractor for received rate

38

4 choice options

99. What is the financial Eligibility of class 6 contractor for tendering the work

15 Lakh

4 choice options

100. Which unit is operated for measuring the work of D watering during execution

BHP

4 choice options