FINAL ANSWER KEY
Paper: Kerala Public Works Account Code & Kerala Account Code Vo111
Medium of Question: English
Date of Examination 21022019
Question1:A transfer Entry order may be initiated by
A:Divisional Officer
B:Section Engineer
C:Sub divisional Officer
D:Divisional Accountant
Correct Answer: OptionC
Question2:All Survey Reports of stores in _________ and Sale Accounts in ____________ must also accompany the monthly Accounts. B:that the amount should be returned after having obtained a stamped receipt in Tender Register
C:that the amount should be returned on production of the Temporary receipt already given to the contractor D:that the amount shall be given without any formalities
Correct Answer: OptionB
Question4 :The closing of Imprest Accounts is sanctioned by:
A:Divisional Officer
B:Sub divisional Officer
C:Divisional Accountant
D:both Divisional Officer and Sub divisional Officer
Correct Answer: OptionA
Question5:The Account head “Stock” is debited with all expenditure connected with acquisition of Stock materials and with all: A:Manufacture Operations
B:Materials purchased
C:Materials used at site
D:None of the above
Correct Answer: OptionA
Question6:The Manufacture Accounts are classified into:
A:3
B:2
C:4
D:5
Correct Answer: OptionB
Question7:In the case of manufacture, of operations are continuous, the Account must be closed:
A:Once in every six months
B:Once in every three months
C:Once in a year
D:at the end of every month
Correct Answer: OptionC
Question8:Measurement Book is in KPW Form No:
A:23
B:24
C:25
D:21
Correct Answer: OptionD
Question9:Of which of the following is wrong?
A:Quantity of materials used is to be recorded in M. Book
B:Situation of the work is to be recorded in M. Book
C:Date of measurement should be recorded in M. Book
D:Daily labour should be recorded in M. Book
Correct Answer: OptionD
Question10:Any page is left blank inadvertently it must be cancelled by:
A:Vertical lines
B:Horizontal lines
C:Diagonal lines
D:Double vertical lines
Correct Answer: OptionC
Question11:Standard Measurement Book is maintained in Division Offices for
A:Preparation of Estimates for periodical Repairs
B:Preparation of Estimate for original works
C:Preparation of Estimate for Maintenance works
D:None
Correct Answer: OptionA
Question12:Secured Advance should be prepared in Running Account bill in:
A:KPW Form 23
B:KPW Form 23A
C:KPW Form 22
D:KPW Form 24
Correct Answer: OptionB
Question13:Clearance works which cost more than _______________ should be inspected by the Sub divisional Officer. A:500
B:200
C:100
D:1000
Correct Answer: OptionC
Question14 :Of which of the following is correct?
A:The revision of rates after work is carried out is entirely inadmissible
B:The revision of rates after work is carried out is entirely admissible
C:50% of the revision of rates after work is carried out is admissible
D:75% of the revision of rates after work is carried out is admissible
Correct Answer: OptionA
Question15:The manufacture accounts are classified into
A:Three
B:Two
C:Four
D:Five
Correct Answer: OptionB
Question16:Of which of the following is not the sub head of the stock Account?
A:Timber
B:Metal
C:Carriage and storage charge
D:Cement used for a particular work
Correct Answer: OptionD
Question17:Expenditure which is not subjected to the vote of the Legislative Assembly is:
A:Voted Expenditure
B:Charged Expenditure
C:Non — Voted Expenditure
D:Grant
Correct Answer: OptionB
Question18:Formal acceptance of the proposals for incurring an expenditure in PWD on a work by an Administrative Department is: B:Formal Sanction
C:Administrative Sanction
D:None of the above
Correct Answer: OptionC
Question19:If the exact head of account is not known in a transaction of receipt or expenditure, then the transaction should be classified under: A:Deposits
B:Miscellaneous PW Advances
C:Deposits and PW Advances
D: “Deposits” if a receipt/”Miscellaneous P.W Advances” if a charge
Correct Answer: OptionD
Question20:The functions of a Divisional Accountant are as:
A:Accountant and Financial Assistant
B:Internal Checker and Accountant
C:Internal Checker and Financial Assistant
D:Accountant, Financial Assistant and Internal checker
Correct Answer: OptionD
Question21:Register of Divisional Accountant’s objections is in KPW Form No:
A:60
B:57
C:4 1
D:4 0
Correct Answer: OptionB
Question22:Who is the responsible officer to make available the records of initial accounts and other records in the periodical test Audit of Accountant General? A:Divisional Officer
B:Divisional Accountant
C:Sub divisional Officer
D:Senior Superintendent
Correct Answer: OptionA
Question23:When expenditure is incurred on nonGovernment works in excess of the deposit received, the excess expenditure will be classified under: A:Miscellaneous PW Advance
B:Miscellaneous P.W Deposit
C:both in PW Advance and PW Deposit
D:Miscellaneous payment
Correct Answer: OptionA
Question24 :The progress of expenditure as works should be watched month by month through:
A:Work Abstract
B:Contractor’s Ledger
C:Register of works and other accounts
D:Monthly Accounts
Correct Answer: OptionC
Question25:Of which of the following is not a liability on expenditure?
A:Suspense Accounts relating to purchases, Contractors and Labourers
B:Outstanding debts adjustable by book transfer
C:Matured claims of contractors suppliers etc
D:Payment made to a contractor
Correct Answer: OptionD
Question26:Which of the following item is not Cash?
A:Draft
B:Debentures
C:Cheque
D:Revenue stamp
Correct Answer: OptionB
Question27:When a Divisional officer receives a report that a cheque drawn by him is lost, he should at once report the fact to: A:Finance Department
B:Accountant General
C:Treasury Officer
D:Government
Correct Answer: OptionC
Question28:Remittances into Treasury should be made in lump:
A:Once a week, on the last working day
B:Fortnightly on the last working day
C:Monthly, on the last working day
D:Daily
Correct Answer: OptionA
Question29:If loss of Cash occurred by theft, the amount should be charged to:
A:Deposit
B:Contingencies
C:Public works Advance
D:Miscellaneous Advance
Correct Answer: OptionB
Question30:Sub divisional Officers may authorize payment of passed nominal muster Roll upto a limit of __________ by Section Officers from their imprest. B:Fortnightly
C:Quarterly
D:Half yearly
Correct Answer: OptionC
Question32:The Schedules relating to the suspense and deposit Documents and the workshop Suspense schedule, must be submitted to the: B:Finance Department
C:Chief Engineer
D:Accountant General
Correct Answer: OptionD
Question33:The Accounts to be kept in a workshop depend on the extent of the:
A:Operations of the shop
B:Size of the shop
C:Operations and Size of the shop
D:None of the above
Correct Answer: OptionC
Question34 :Where no capital accounts are kept of a workshop, for whichever branch intended, all expenditure should be booked under the major head: A:4 4 or 50
B:4 5 or 51
C:4 3 or 4 9
D:4 5 or 50
Correct Answer: OptionA
Question35:Railway debits for amounts, due on warrants and credit notes are authorized by:
A:Railway Accounts Department
B:Accountant General
C:Railway Audit Department
D:Government
Correct Answer: OptionB
Question36:The Cash and Stock accounts of the Divisional Office for a month are closed as the:
A:last working day of the financial year
B:last working day of every six months
C:last working day of every month
D:last working day of the calendar month
Correct Answer: OptionD
Question37:Of which of the following, is not related to the Scrutiny Accounts in a Division
A:The Divisional Accountant should sign all the vouchers and cash book
B:That all vouchers and accounts are arithmetically correct and it should be checked by Divisional Accountant
C:That the Divisional Accountant should Examine whether charges are classified correctly
D:That whether the sums realized have been credited to the proper head of account
Correct Answer: OptionA
Question38:Schedule of works Expenditure should be prepared in KPW Form 60 on the following
A:Each major head under which expenditure is recorded
B:All other government works
C:All nonGovernment works other than Deposit works
D:All the above
Correct Answer: OptionD
Question39:If no allusion is made in the contract to the departmental estimate of the work, Schedule of rates or quantities of work, to be done, such contract is: A:Percentage contract
B:Rate contract
C:Lumpsum contract
D:Piece work contract
Correct Answer: OptionC
Question4 0:How many Deposit transactions are there in PWD?
A:Three
B:Two
C:Five
D:Four
Correct Answer: OptionB
Question4 1:The maximum period of retention of the security deposit will be __________ months from the date of completion of the work. A:Ten
B:Four
C:Three
D:Six
Correct Answer: OptionD
Question4 2:Schedule of Deposits are prepared from _________ for submission to the Accountant General.
A:Work Abstract
B:Contractor’s Ledger
C:Deposits Register
D:None of the above
Correct Answer: OptionC
Question4 3:When a deposit work is to be carried out, the local body should advance the gross estimated expenditure to:
A:Sub divisional Officer
B:Divisional Officer
C:Treasury Officer
D:Finance officer in CE’s Office
Correct Answer: OptionB
Question4 4 :Refunds of unexpended balance of completed works should be taken in reduction of the deposits and it should be shown in the schedule of Deposits as: A:Minus realisation
B:Plus realisation
C:Minus and plus realisation
D:Balance realization
Correct Answer: OptionA
Question4 5:All payments of decretal amounts pertaining to “Deposit works” should be charged on the”:
A:Consolidated Fund of the state
B:Contingent Fund of the state
C:Public works Deposit
D:Public Accounts of the state
Correct Answer: OptionA
Question4 6:When any land or building not belonging to PWD, is hired by another department, for public purpose, the rent is:
A:Paid by PWD
B:Paid by PWD if ordered by Government
C:Paid by Revenue department
D:Paid by PWD on the order of CE
Correct Answer: OptionB
Question4 7:Amounts owing by PWD to other Non Public works Department of other Government, the amount shall be adjusted by:
A:Cheque
B:Draft
C:Book transfer
D:Remittance into Treasury
Correct Answer: OptionC
Question4 8:If the transactions originate in another department of the same or another Government, the responding transfer should be made on receipt of intimation of the original debit or credit thrA:Chief Engineer
B:Government
C:Divisional Officer
D:Accountant General
Correct Answer: OptionD
Question4 9:If the encashment of a bill for an Advance or transfer is likely to delay, and if it is urgent, the Advance may be made from:
A:Permanent Advance
B:Work Imprest
C:Cash in hand
D:all the above items
Correct Answer: OptionD
Question50:In the case of all transfers of Divisional. Sub divisional or other executive charges, RTC should be sent to Accountant General, through: A:Superintending Engineer
B:Chief Engineer
C:Government
D:Finance department
Correct Answer: OptionA
Question51:Of which of the following is not a contingent charge in a special office
A:Charges for new supplies
B:Repairs
C:Sweeping charges
D:Tools and plants
Correct Answer: OptionC
Question52:The schedules of credits /Debits to the head, “Inter state suspense Account”, Should reach the Accountant General not later than the:
A:12th April of every year
B:10th April of every year
C:7th April of every year
D:5th April of every year
Correct Answer: OptionC
Question53:Statement of the assessment and realization of Irrigation revenue should be submitted by the Divisional Officer to Accountant General: A:Half yearly
B:Quarterly
C:Yearly
D:Monthly
Correct Answer: OptionB
Question54 :If an error is detected after submission to the Accountant General of the Divisional Officer’s supplementary Account of the year, it is not required to report AG for instructions unless tA:Rs. 10
B:Rs. 50
C:Rs. 100
D:Rs. 500
Correct Answer: OptionA
Question55:When a Divisional Accountant is about to be relieved of his duties in a Divisional Officer, he should prepare a memorandum reviewing the accounts of the Division. The memorandumA:Remarks by the relieving Accountant
B:Remarks by the Divisional Officer
C:Orders of the finance Department
D:All the above
Correct Answer: OptionD
Question56:The destruction of Account records in PWD should be made with Concurrence of:
A:Finance Secretary
B:Government
C:Accountant General
D:Chief Engineer
Correct Answer: OptionC
Question57:If any wages of labourers remain unpaid after the completion of a work, the accounts of the work may be kept open for a period of one month which may be extended to _________ moA:3 months, Divisional Officer
B:6 months, Divisional Officer
C:12 months, sub divisional Officer
D:12 months, Divisional Officer
Correct Answer: OptionA
Question58:If the final account of a contractor shows that he has already been overpaid, the excess amount due by him should be settled by a recovery in cash. If the immediate recovery is not practhead;
A:PW Deposit
B:Contractors secured Advance
C:Miscellaneous PW Advance
D:Contractors — other transactions
Correct Answer: OptionC
Question59:The work Abstract should be prepared in the __________in the first instance.
A:Divisional Office
B:Sub divisional Office
C:Section Office
D:Superintending Engineer’s Office
Correct Answer: OptionB
Question60:Register of works maintained in Division is:
A:the collective record of expenditure on all works
B:Permanent record of expenditure on all works
C:the record of works being executed
D:the collective and permanent record of the expenditure incurred in the division during a year on each work
Correct Answer: OptionD
Question61:Contractor’s Ledger should be written up in:
A:Sub divisional Office
B:Divisional Office
C:Sectional Office
D:SE’s Office
Correct Answer: OptionB
Question62:When surplus materials are returned from a work to stock, the cost of carriage should be borne by:
A:Work
B:Administrative Department
C:Public works Department
D:None of the above
Correct Answer: OptionA
Question63:If any work is executed by other department itself under the Administrative Control of PWD, which of the following reservation is to be observed by PWD? A:The Civil Department should be responsible to PWD to account for appropriation placed at its disposal
B:The PWD should retain budgetary and financial control
C:The PWD should retain technical Control through inspection
D:All the above reservations should be observed
Correct Answer: OptionD
Question64 :Of which of the following is not entered in Contractor’s Ledger
A:Secured Advance
B:Other transactions/Advance payments
C:Security deposits of contractors
D:Debits and credits
Correct Answer: OptionC
Question65:The unspent balance of Temporary Advance should be remitted back to the disbursing officer after the expiry of a period of:
A:two weeks
B:Six months
C:three months
D:One year
Correct Answer: OptionC
Question66:Cheque books for the use of PWD are received from:
A:Government press
B:Government stationery
C:Government Form store
D:Treasury officers
Correct Answer: OptionD
Question67:The loss of cheque book or blank cheque shall be notified promptly to:
A:Treasury Officer
B:Finance Department
C:Government
D:Accountant General
Correct Answer: OptionA
Question68:The General Administration of all the stores of the department is vested with:
A:Superintending Engineer
B:Chief Engineer
C:Divisional Officer
D:Sub divisional Officer
Correct Answer: OptionB
Question69:Road metal required for the maintenance of a road or section of a road is charged under minor head:
A:Special Repairs
B:Repairs
C:Land kiln
D:None of the above
Correct Answer: OptionB
Question70:Which of the following head of Account is a suspense head?
A:Stock
B:Tools and plant
C:Materials charged to works
D:Roadmetal
Correct Answer: OptionA
Question71:Goods Received Sheet is prepared in KPW Form No:
A:7B
B:7
C:7A
D:5
Correct Answer: OptionC
Question72:A Chronological record of receipts, issues, and running balance of each article of stock will be kept in:
A:Register of stock
B:Goods Received Sheets
C:Priced vocabulary Register
D:Bin Card
Correct Answer: OptionD
Question73:Issue or transfer of stores to other stores, Departments or Local bodies shall be made with the prior sanction of:
A:Sub divisional Officer
B:Divisional Officer
C:Superintending Engineer
D:Chief Engineer
Correct Answer: OptionD
Question74 :For supplying materials from stores, Indents should be prepared in:
A:Quintuplicate
B:Tetraplicate
C:Triplicate
D:Duplicate
Correct Answer: OptionA
Question75:The Security deposits of contractors which have to be refunded on completion of the contract have to be credited to “Deposit” under Article: A:21
B:19
C:20
D:22
Correct Answer: OptionC
Question76:Priced stores Ledger is prepared in:
A:KPW Form 9
B:KPW Form 11
C:KPW Form13
D:KPW Form12
Correct Answer: OptionB
Question77:The Tools and Plant Ledger consists of three parts: The last part of it, deals with:
A:Articles in hand
B:Articles temporarily lent out
C:Articles temporary sent out
D:Shortages awaiting adjustment
Correct Answer: OptionD
Question78:On Completion of a work or project on which special Tools and plant were used and if it is not required further ___________ may transfer them to other Divisions or in the same divisiB:Divisional Officer
C:Sub divisional Officer
D:Chief Engineer
Correct Answer: OptionB
Question79:The Register maintained in KPW Form 14 is:
A:Contractor’s Ledger
B:Register of works
C:Tools and Plants Register
D:Work Abstract
Correct Answer: OptionC
Question80:The fees charged by the Executive Engineers for testing Lightning conductors attached to explosive Magazines should be credited to the State Revenue under the head: A:0059.PW
B:0059Miscellaneous PW Advance
C:0059 Miscellaneous Receipts
D:None of the above
Correct Answer: OptionA
Question81:The State PWD is executing works on behalf of the Central PWD on realizing supervision charges at ______________ of the works expenditure. A:9%
B:12%
C:10%
D:12.5%
Correct Answer: OptionA
Question82:The major head of Account operated for the purpose of Famine relief is _________________
which is as per Article ________________.
A:224 5, 34
B:4 054 , 35
C:224 5, 35
D:4 0954 , 34
Correct Answer: OptionC
Question83:“Central Road Fund” is credited which account?
A:224 5
B:1601
C:84 4 9
D:3054 Roads and Bridges of Central Government
Correct Answer: OptionD
Question84 :____________ may be initiated by the sub divisional Officer as per Article 105.
A:Tools and Plants Ledger
B:Transfer Entry Order
C:Register of works
D:Rent Register
Correct Answer: OptionB
Question85:As per Article 14 5(a) of KAC Vol III, the Suspense Account _____________ should be cleared:
A:Labour charges
B:Materials
C:Secured Advance
D:Receipts
Correct Answer: OptionB
Question86:In the Account of Manufacture operations are continued, the account should be closed ______________as per article 162 of KAC Vol.III. B:Half yearly
C:Quarterly
D:Monthly
Correct Answer: OptionA
Question87:In case of a major estimate a few suspense accounts are operated in works abstract
A:Materials and Purchase
B:Contractors secured advance/ other transactions
C:Laborers’
D:All of the above
Correct Answer: OptionD
Question88:The Accounts of annual maintenance estimates must be closed in the month fixed by:
A:Chief Engineer
B:Superintending Engineer
C:Divisional Officer
D:Government
Correct Answer: OptionD
Question89:The rates entered in the estimate should generally agree with:
A:Market rate
B:Storage rate
C:Schedule of rate
D:None of the above
Correct Answer: OptionC
Question90:Who is the responsible Officer for the correctness of the contractor’s Ledger?
A:Divisional Officer
B:Divisional Accountant
C:Sub divisional Officer
D:Junior Superintendent
Correct Answer: OptionB
Question91:Municipal taxes on public buildings should be debited to the maintenance estimates of the building concerned, and it should be paid by:
A:Public works Department
B:Revenue Department
C:Government
D:None of the above
Correct Answer: OptionA
Question92:In workshop jobs, the percentage of Supervision charges should be calculated on the value of:
A:total cost of labour
B:total cost of stores
C:total expenditure incurred for job
D:materials issued to each job
Correct Answer: OptionD
Question93:Annually, Proforma accounts of each workshop should be prepared:
A:based on Capital Account
B:based on Out turn Account
C:based on profit and Loss Account
D:based on all the above
Correct Answer: OptionD
Question94 :Departmental officers, should at least __________ see that the market value of Government papers which have been furnished as Security is sufficient to cover the amount of Security reA:Once in every six months
B:Once in every three months
C:Once a year
D:Every month
Correct Answer: OptionC
Question95:Percentage deductions on account of security made from contractor’s bill should also be credited to the head:
A:Public works Deposits
B:Miscellaneous P.W. Receipts
C:Miscellaneous P.W. Advances
D:None of the above
Correct Answer: OptionA
Question96:In the case of Water Supply and drainage schemes , financed partly by the local bodies and partly by Government, the materials that surplus at the site of the work after their completion,A:Public works Department
B:Local body concerned
C:Irrigation department
D:Contractor himself
Correct Answer: OptionB
Question97:Works executed on behalf of Panchayat and construction works under the Poor Housing Scheme for the weaker Sections of the community _________ is exempted. A:Payment of contractor’s Profit
B:Payment of centage charge
C:Payment of Contingencies
D:Payment of any other excess amount
Correct Answer: OptionB
Question98:The pay and Allowances of Gazetted Officers are subjected to a system of:
A:Personal Audit
B:Government Audit
C:AG’s Audit
D:DDO’s Audit
Correct Answer: OptionA
Question99:All payments out side India should be made through:
A:Govt. of India
B:Govt. of Kerala
C:Accountant General
D:Chief Engineer
Correct Answer: OptionC
Question100:When cash balance in cash chest is found to be deficient, it should be accounted under the head:
A:Contingency
B:P.W. Deposit
C:Miscellaneous P.W. Receipts
D:Miscellaneous P.W. Advance
Correct Answer: OptionD