Kerala Public Works Account Code &
Kerala Account Code Vol.III
Date of Examination 21/02/2019
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 through:
A: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 the amount is not more than:
A: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 memorandum should bear:
A: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 _________ months at the discretion of the ___________.
A: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 practicable, the excess amount should be debited under the
head;
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 division for the execution of works.
B: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 required.
A: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, Shall be taken over by:
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