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Regional Training Institute

Jaipur.

Mock Test: CPWA.


Marks:-100
Date:- Time:-2.30 hrs.

Qus.1 Which Work is not executed by C.P.W.D ?


(a) College building of Ministry of Education
(b) Railway Bridge
(c) Godown of Ministry of Agriculture
(d) Hospital building of Ministry of Health

Qus.2 Accounting unit for work expenditure in C.P.W.D is:


(a) Office of the chief Engineer
(b) Superintending Engineer
(c) Executive Engineer
(d) Assistant Engineer

Qus.3 Expenditure flows to work account only through :


(a) Cash Book
(b) Stock Account
(c) Transfer Entries
(d) All the three

Qus.4 Measurement book is maintained in P W A I


(a) Form 26 (b) Form 42
(c) Form 35 (d) Form 23

Qus.5 In CPWD, Cheque drawing power is enjoyed by


(a) Chief Engineer (b) Addle Chief Engineer
(c) Superintending Engineer
(d) Executive Engineer

Qus.6 Material Purchases Settlement Suspense Account is


(a) an independent suspense account
(b) a suspense account within the works account
(c) a suspense account outside the works account but within 2059
(d) None of the above

Qus.7 Rate of cost is worked out by dividing


(a) labour charges by quantity/ progress of work done
(b) material charges by quantity/ progress of work done
(c) (Labour + Material) charges by quantity/ progress of work done
(d) None of the above

Qus.8 In CPWD, Accounts advance payment means payment for


(a) material brought by thje contractor to the site of work
(b) work done but not measured
(c) material to be purchased from the supplier

Qus.9 In CPWD, work can be got executed


(a) by inviting tenders on labour rate only
(b) departmentally by employing labour directly only
(c) by inviting tenders on item rate only
(d) all the above three ways

Qus.10 Storage charges on issues of material from store are levied to cover
(a) transportation charges of material brought to store
(b) salary of the Asstt. Engineer in charge of the store
(c) work charged staff employed on the store
(d) Loading and unloading charges of the material at the store

Qus.11 Secured Advance can be given to a contractor for


(a) bringing material such as steel to the site of work
(b) bringing glass to be used for window panes at the site of work
(c) bringing Govt. material bricks-200000 at the site of other work not being executed by him
(d) purchasing cement to be used on work and keeping it in his godown.

Qus.12 A cheque issued on 20.05.2011 can be got encashed from bank upto
(a) 19.08.2011
(b) 31.08.2011
(c) 19.11.11
(d) Any Time before the expiry of the Year 2011-12

Qus.13 Which is not counted as cash?


(a) Revenue stamp
(b) Service postage stamp
(c) Postel order
(d) Cheques/ Demand draft drawn in favour of the executive engineer

Qus.14 A cheque book should remain under Lock and key and in the personal custody of
(a) Divisional Accountant
(b) Asstt. Engineer incharge of work
(c) Cashier of the division who is supposed to write the cheque
(d) Executive Engineer

Qus.15 Furniture rent recovered from an officer of Agriculture Department is creditable to the head
(a) 0059
(b) 1054
(c) 0701
(d) 0215

Qus.16 Temporary Advance can be used by an AEN to make payment of


(a) salary to the JEN
(b) electricity bill of the office
(c) wages of labours engaged on works
(d) transportation of furniture purchased for office from the market
Qus.17 A cheque for Rs. 5000/- drawn on 5.1.2010 could not be presented for payment in the bank during
its currency period. It could be revalidated by the Executive Engineer up to
(a) 4.1.2011
(b) 31.1.2011
(c) 31.3.2011
(d) Any time in 2011-12

Qus.18. Wages of labours engaged on work ‘A’ could be paid


(a) through a bearer cheque
(b) through an account payee cheque
(c) in cash
(d) through a demand draft

Qus.19 A cheque for Rs. 10,000 issued on 31.03.2010 and paid on 25.06.2010 can be taken against the
letter of credit for the quarter ending
(a) 31.03.2010
(b) 30.06.2010
(c) 30.09.2010
(d) 31.12.2010

Qus.20 Public money in the custody of the department should be kept in strong treasure chest secured by
two locks of different pattern. Each lock should have at least two keys and
(a) All the keys of same lock must be kept in the same person’s custody
(b) One key of each lock should be with the Executive Engineer
(c) The other keys of each lock should be with the cashier
(d) All the keys of both the locks should be with the Executive Engineer because he is the head
of Office

Qus21. Which one is correct?


(a) Purchased cement valuing Rs.2500 on cash payment and debited the cost under Material
purchase settlement suspence account
(b) Issued steel valuing Rs.5,000 from stock/ store and debited its cost to stock account
(c) Cash of Rs. 200/- was found short on physical verification and a debit of Rs. 200/- was
accounted for under the head ‘Misc. work advances’
(d) Cash of Rs. 50/- was found in excess on counting by the Executive Engineer which was
kept by him in his pocket.

Qus.22 Percentage of storage charges


(a) will be the same for all the sub- divisions of a division
(b) can differ from sub-division to sub division
(c) cannot be revised after the same are fixed in the beginning of the financial year.
(d) Can also be waived in special cases

Qus.23 Issue rate


(a) includes storage charges
(b) excludes transportation charges from market/ factory to store
(c) excludes excise duty
(d) excludes handling charges
Qus.24 Market rate
(a) does not include carriage charges
(b) includes wastage and depreciation where these are inevitable
(c) excludes incidental charges
(d) it is the rate at which a material can be purchased from the seller in the market i.e. rate paid
to the supplier.

Qus.25 Reserve stock limit is a limit sanctioned


(a) for issuing material from stock to a work
(b) for issuing material by one division of the circle to another division of the same circle
(c) for keeping the material in the store
(d) for issuing material to any division of the Department

Qus.26 Reserve stock limit is sanctioned by


(a) Chief Engineer
(b) Superintending Engineer
(c) Addl. Chief Engineer
(d) Executive Engineer

Qus.27 Number of copies of goods received sheet prepared (where the material is received in a store of a
sub-division) are:
(a) one
(b) two
(c) three
(d) four

Qus.28 Number of copies of the indent prepared (where the material is issued from the store of a
sub-division) are
(a) one
(b) two
(c) three
(d) four

Qus.29 The expenditurer of work charged establishment employed at a store is Rs. 50,000 where as
expected issues from that store are Rs. 50,00,000 for that year. What should be storage charges?
(a) 1%
(b) 2%
(c) 3%
(d) 4%

Qus.30 Tools & Plant-Ledger is maintained in form


(a) PWA 12
(b) PWA 15
(c) PWA 19
(d) PWA 26

Qus.31 Valuation of stock received and issued is done at the level of


(a) Executive Engineer
(b) Asstt. Engineer
(c) Store Keeper
(d) Junior Engineer
Qus.32 At what rate cement will be issued to a contractor of item rate contract if (i) the rate of cement
bag is Rs.200/-(ii) storage changes are 3% (iii) market rate is Rs. 225/- per bag, if the cement
was issued for the bonafide use of work

(a) Rs. 206 per bag


(b) Rs. 225 per bag
(c) Rs.226.60 per bag
(d) Rs. 215 per bag

Qus.33 Which item falls in the category of road metal?


(a) steel
(b) road roller
(c) kankar
(d) phawras

Qus.34 Stores constitute


(a) only stock
(b) tools and plant
(c) road metal
(d) all the above three

Qus.35 Priced store ledger shows


(a) receipt only
(b) issue only
(c) balance only
(d) all the three above

Qus.36 Which one is correct?


(a) Bin card is a card given to a person to enter into the store
(b) Bin card records the complete details of receipts and issue of an item, in chronological
manner received in the stores
(c) All the bin cards of various items are kept together at one place in the store
(d) Bin card shows only the balance of an item at the particular date

Qus.37 Annual physical verification of stores is done by the


(a) Accountant of the division
(b) Custodian of the store
(c) Store keeper
(d) A knowledgeable official/ officer specially from outside

Qus.38 Priced vocabulary of store is only a list which shows


(a) issue rate of various items
(b) storage charges
(c) supervision charges
(d) none of the above
Qus.39 Book transfer means
(a) transfer of Book from one division to another
(b) transfer of expenditure or receipt from one head of account to another without
actually involving cash
(c) transfer of measurement books by one junior engineer to another in the same sub-
division
(d) nine of the above

Qus.40 The expenditure on deposit work is met from


(a) Government exchequer
(b) Private parties
(c) Other department of the Government
(d) None of the above

Qus.41 The Court gave a decision in a case filed by the contractor. The payment made to the contractor
was treated as
(a) Voted expenditure
(b) Charged expenditure
(c) Partly voted and partly charged expenditure
(d) Normal expenditure of the decision

Qus.42 Fine for delay in completion of work is credited to


(a) Misc. works advances
(b) Work concerned
(c) Revenue
(d) Public Works Deposits

Qus.43 Re-appropriation of fund can be made


(a) From ‘Voted’ provision to ‘Charged’ provision
(b) From one minor head to another minor head of the same major head after the close of
financial year
(c) From one minor head to another minor head of the same major head but before the expiry
of financial year
(d) In none of the above cases

Qus.44 Recovery made from a contractor for bad work was creditable to
(a) The same work
(b) PW deposit
(c) Revenue
(d) Misc. work advances

Qus.45 Departmental charges leviable in case of deposit works/ non-government works include
(a) establishment charges
(b) tools & plants charges
(c) Audit and Accounts Charges
(d) Pensionary charges
(e) All the above
Qus.46 In case a contractor does not turn up for receiving payment of final bill, the accounts of the work
will remain open for
(a) Indefinitely
(b) Four months after the final bill is passed
(c) One month after the final bill is passed
(d) 3 months after the final bill is pass

Qus.47 Departmental charges are levied on works done by CPWD for


(a) Municipalities fully funded by Central Government
(b) Central government Civil Departments
(c) Commercial Department of Central Government
(d) All the above

Qus.48 Tender are entertained by the Executive Engineer if the Earnest Money is deposited by the
Contractor
(a) along with the tender
(b) within one month of the tender
(c) Any time before opening the tender
(d) At the time of purchase of tender document

Qus.49 Amount of performance guarantee required to be deposited by a contractor is


(a) 10% of the tendered value
(b) 8% of the accepted tender value
(c) 5% of the tender value
(d) 3% of the tendered value

Qus.50 Performance guarantee is acceptable in the form of


(a) bank draft only
(b) FDR only
(c) Deposit at = call-receipt only
(d) Any of the above

Qus.51 Transfer entry can be drawn


(a) for operating and clearing suspense account
(b) for setting right of errors
(c) for adjusting departmental charges
(d) in all the above cases

Qus.52 Debit to stock means


(a) increase in value of stock
(b) decrease in value of stock
(c) no change in the value of stock
(d) none of the above

Qus.53 Construction of a building by CPWD was not funded from the consolidated fund of India. If was
funded by a welfare society it was a
(a) original work
(b) deposit work
(c) repair and maintenance work
(d) none of the above
Qus.54 Cheque books are obtained by an Executive Engineer from
(a) Bank
(b) Pay and Accounts office
(c) Controller of stamps, Nasik
(d) Central Form Stores, Calcutta

Qus.55 Receipt books are obtained by an Executive Engineer from


(a) the market
(b) Pay and Accounts officer
(c) Controller of Stores, Nasik
(d) Nearest Government Press

Qus.56 8443-PW Deposit head accommodates


(a) debit only
(b) credit only
(c) debit and credit both
(d) none of the above

Qus.57 Suspense head are cleared by


(a) debit only
(b) Credit only
(c) (-) debit only
(d) (-) debit and (-) credit

Qus.58 On purchases of computers through the D G S & D, New Delhi on rate contract, the payment will
be made finally
(a) by the Chief Engineer
(b) by the D G S & D, New Delhi
(c) by Pay and Accounts Officer
(d) by the Executive Engineer himself

Qus.59 The accounts of works are based on initial records of


(a) muster roll including casual labour roll only
(b) Measurement books only
(c) Work charged establishment bills only
(d) All the above four

Qus.60 Measurements in the book should be recorded


(a) direct in ink only
(b) direct in pencil
(c) In ink or pencil as may be convenient
(d) First on plain paper and then in the measurement book.

Qus.61 Running account bill of a contractor is prepared in


(a) Form 24
(b) Form 26
(c) Form 28
(d) Form 27
Qus. 62 Material Issued to contractors indicates that the contract has been executed with the contractor
on
(a) Completed Item Rate
(b) labour rate
(c) partly completed items and partly on the labour rate
(d) all the above basis

Qus.63 Material issued direct to work is an indication that the work is being executed
(a) at labour rate only
(b) at through rate only
(c) departmentally only
(d) at labour rate or departmentally

Qus.64 Major head corresponds to


(a) functions
(b) programme
(c) schems
(d) nine of the above

Qus.65 The suspense head ‘Material’ in Works Abstract is operated when the work is executed
(a) on completed item rates
(b) on labour rates only
(c) departmentally
(d) (b) and (c) above

Qus.66 The sactioned cost of a major work is


(a) Rs. 50,00,000
(b) Less than Rs. 50,00,000
(c) More than Rs. 50,00,000
(d) Above Rs. 1,00,000

Qus.67 Secured Advance can be given to a contractor on the security of material brought to the site of
work to the extent of
(a) 75%
(b) 80%
(c) 85%
(d) 90% of the cost of material

Qus.68 All expenditure heads (revenue account) start with the digit.
(a) 2 or 3
(b) 0 or 1
(c) 4 or 5
(d) 6 or 7

Qus.69 Expenditure, after vote of Legislature is obtained, can be incurred from


(a) Contingency Fund
(b) Consolidated Fund
(c) Public Account
(d) all the three above
Qus.70 Standard measurement books are used in case of
(a) Repair work
(b) Original work
(c) Capital work
(d) All construction work

Qus.71 Which one is correct ?


(a) Muster roll should be prepared in duplicate
(b) the measurement should be taken at the site of work
(c) secured advance is recovered from the claim/ bill of the contractor in one go
(d) deposit works are funded from the consolidated fund of India

Qus.72 Mobilization advance can be given to a contractor in case of works costing


(a) not less than Rs. 2 crores
(b) not less than Rs. 3 crores
(c) not less than Rs. 5 crores
(d) Rs. One crore only

Qus.73 Supervision Charges are levied at the rate of


(a) 5%
(b) 2%
(c) 10%
(d) 4%

Qus.74 Security Deposit is deducted from each running account bill at the rate of
(a) 5%
(b) 8%
(c) 6%
(d) 10%

Qus.75 Suspense head ‘Misc. Works Advances’ covers


(a) shortages or losses of cash or store only
(b) recoveries on account of store sold on credit
(c) expenditure incurred in excess of deposit in case of deposit work
(d) all the above

Qus.76 The cost of material consumed in excess on works will not be recovered if the work is being
executed
(a) at labour rate
(b) at completed item rate
(c) departmentally

Qus.77 The contractor is responsible for the rectification of defects in a completed work executed by him
if the same are developed with in
(a) one year
(b) 6 months
(c) 3 months
(d) 8 months of completion of work
Qus78 Which recovery is creditable to the same work ?
(a) Security deposit
(b) Fine for delay in completion of work
(c) Fine for bad work
(d) Income Tax

Qus.79 Expenditure of Rs. 5000/- incurred on the inaugural ceremony of a hospital can be charged to the
sub head
(a) Brick masonry
(b) cement plaster
(c) additional changes
(d) contingencies of work

Qus.80 The cement was supplied @ Rs. 200/- + 3% storage charges per bag to the contractor executing
the work on item rate basis, as per term of the contract. Ten cement bags remaining unused could
be taken back from the contractor at
(a) market rate which was Rs. 210/- per bag
(b) Rs. 200+6/-= Rs. 206 per bag
(c) Rs. 200 per bag only
(d) Rs. 180/- per bag as the cement bags had been damaged at the site of work

Qus.81 The unconsumed material issued to a contractor executing work on labour rate will be taken back
in store or transferred to other work at
(a) rate at which it was issued from store
(b) at current market rates
(c) issue rate excluding storage charges
(d) issue rate excluding storage charges but including carriage charges

Qus.82 Detailed measurement are recorded for additional and alteration in case of only
(a) lump sum contract
(b) completed item contracts
(c) labour rate contracts
(d) percentage rate contracts

Qus.83 Cost of material issued to a contractor with whom agreement of completed items has been
executed, will be debited in works abstract accounts to the suspense head
(a) material
(b) contract other transaction
(c) secured advance
(d) none of the above

Qus.84 Amount given as imprest or temporary Advance in cash to an AEN will be entered in the
Divisional office cash book
(a) in cash column of payment side
(b) in bank column of payment side
(c) in cash column of receipt side
(d) none of the above
Qus.85 Maximum limit of imprest to be given to a sub ordinate is
(a) Rs. 3,000/-
(b) Rs.2,000/-
(c) Rs.5,000
(d) Rs. 1,000/-

Qus.86 In case of municipalities fully funded by the government, where the receipt of money is assured,
the amount to be deposited for deposit work will be
(a) 10%
(b) 20%
(c) 30%
(d) 40%

Qus.87 The cash voucher other than contractors /supplier bills need not be sent with the monthly account
to the PAO the amount of which is less than.
(a) Rs. 1000
(b) Rs. 2000
(c) Rs. 3000
(d) Rs. 4000

Qus.88 Maintenance of works abstracts is not necessary in case of


(a) petty work
(b) works done on completed item rate basis
(c) work done on lump sum contracts
(d) work executed departmentally

Qus.89 In works abstract, which is shown as additional charges


(a) store issued direct to work
(b) loss in issue of material to contractor due to difference in issue rate and stipulated rate.
(c) Debit for departmental charges levied on deposit works
(d) Credit for surplus material at site which can be used else where

Qus.90 Unpaid muster roll wages are posted in works abstract as


(a) plus entry under contractor other transaction
(b) minus entry under contractor other transaction
(c) plus entry under labour
(d) minus entry under labour

Qus.91 Which one is not correct? In manufacture accounts the difference of operation and outturn will
result in
(a) Either in profit or
(b) In loss or
(c) Neither profit nor loss
(d) None of the above

Qus.92 The recoveries and deduction to be made from a contractor are shown in
(a) Part – I of contractor bill
(b) Part – II of contractor bill
(c) Part – III of contractor bill
(d) In none of the three parts mentioned above
Qus.93 Inter- governmental adjustments are made by a section of Accountant General (A & E) office
named
(a) PWD section only
(b) Section Dealing with the department concerned
(c) Account Current section only
(d) Any of the above sections

Qus.94 Material valuing Rs. 5,000 was issued to the contractor of a work which has been given to him on
completed item rate basis. The amount of Rs. 5,000 will be debited to
(a) Misc. works advances …
(b) contractor other transaction in the work abstract
(c) material in works abstract
(d) material at site account

Qus.95 Which one is not correct? Form PWA 67 in used for maintenance of
(a) Misc. works advances register
(b) Deposit Register
(c) Register of material purchases Settlement Suspense Account
(d) Schedule of settlement with treasury./bank

Qus.96 So far as a PWD n is concerned, the divisional accountant is


(a) a checker of initial accounts only
(b) a compiler of accounts only
(c) an advisor to the Executive Engineer in financial matters only
(d) all the three above

Qus.97 Writing up of abstract book (form PWA 81) is the first step towards compilation of a monthly
account of the division. It is written up from
(a) cash book only
(b) summaries of stock
(c) Transfer entry book only
(d) all the three above
Qus.98 Schedule of works expenditure (form PWA 64) also includes
(a) Deposit works
(b) Takavi works
(c) Local loan works
(d) None of the above three

Qus.99After the accounts of the year are closed, the correction of error is possible in case of
(a) revenue heads
(b) expenditure Heads
(c) Debt, Deposit Suspense and Remittences Heads
(d) All the above heads

Qus.100 Interest bearing securities (national saving certificates) received from a contractor as security
should be
(a) entered in the register of PW Deposit only
(b) entered in the cash book only
(c) both in the register of PW Deposit and the cash book
(d) should not be entered in any accounts record either in the register of PW Deposit or cash
book.