MCQ_FOREST ACCOUNT

1. Sub-head, detailed head or unit of grant and appropriations in respect of Forest Accounts will
be determined by

(a) CGA (b) CA&G

(C) AG with consultation of State Govt. (d) State Government with Consultation of AG
2. Recoveries or payment made in cash should be treated as

(a) Revenue receipt (b) Service payment

(C) Both (d) None

3. How the book transfer entry in the cash book of a Forest Division is effected

(a) By debiting (b) by crediting

(c) by per contra entry (d) by maintaining in subsidiary records

4. Transaction of the Central Government or of Railways or other Governments is shown by a

Forest Division as

(a) By cash/cheque Receipt (b) Book transfer

(c) Advance payment (d) Not shown in the cash book

5. Who makes the necessary adjustment regarding transaction of the Central Government or of
Railways or other Governments originating in a Forest Division?

(a) Finance wing of State Govt (b) Accountant General of the concerned state
(C) the governments with whom transaction made
(d) Reserve bank of India
6. No inter-divisional adjustment should be made except under the special order of:
(a) The Accountant General (b) The Conservator
(c) State Government (d) Can not be made under any circumstances
7. Charges on account of general services like establishment, Live Stock and tools and plant
should be classified under the sub head

(a) Forest Remittance (b) Establishment/Conservancy and Work

(c) Capital Outlays (d) Account of work

8. Charges on account of material purchased for a specific work should be classified under the
sub head

(a) Forest Remittance (b) Establishment/Conservancy and Work

(c) Capital Outlays (d) Account of work

9. All sum paid into treasury in cash by a department officer should be debited to Forest
Remittance. In case of sum paid into treasury in by cheque by a department officer it should be debited
to

(a) Forest Remittance itself (b) Revenue Deposit

(c) Forest Deposit (d) Not be taken into account

10. Value of all cheque drawn should be shown as once in the following manner

(a) debit to forest remittance (b) Credit to forest remittance

(c) minus credit to forest remittance (d) Minus debit to forest remittance

Prepared by Deepak Kumar Rahi, Adr/LAD (Patna)

11. Advance given to a disburser should be ………….. to the account of disburser

(a) Debited (b) Credited

(c) put into suspense (d) No action required

12. When an account of the advance is rendered by the disburser, the amount of expenditure
should be credited to forest remittance by…………..to the appropriate sub head of account classification

(a) Crediting (b) Debiting

(c) Per contra debit (d) Minus crediting

13. Advances to contractors, suppliers and labourers with respect to a work should be accounted
as by

(a) debiting to work advances (b) debiting to forest advance

(c) debiting to work and conservancy (d) by crediting to work and conservancy
14. Petty advances to labourer out of the imprest or advance of a subordinate should be
classified as

(a) Work advance (b) Forest advance

(c) Work & Conservancy (d) None of the given
15. Adjustment of overcharge, when account of the pertaining year is open, by deduction from the
bill shall be accounted as

(a) By showing receipt (b) by showing expenditure

(c) by making net amount payable
(d) per showing receipt and expenditure simultaneously
16. Adjustment of overcharge, when account of the pertaining year is open, other than by
deduction from the bill shall be accounted as

(a) By showing receipt (b) by showing expenditure

(c) by making net amount payable
(d) per showing receipt and expenditure simultaneously
17. The amount of adjustment of overcharge, when account of the pertaining year is open, other
than by deduction from the bill shall be accounted in the account rendered to the Accountant General

(a) By showing receipt (b) by showing expenditure

(c) by showing net amount payable
(d) per showing minus entry under the original entry
1 8. After the close of the account, the adjustment should be treated as

(a) Reduction in expenditure (b) miscellaneous revenue

(c) Forest deposit (d) As advised by the A.G

19. Earnest money deposited directly to the treasury by the contractor/purchaser/supplier should
be treated as

(a) Forest remittance (b) Revenue Receipt

(c) Revenue deposit (d) Work deposit

20. Earnest money deposited directly to the treasury by the contractor/purchaser/supplier should
be treated as

Prepared by Deepak Kumar Rahi, Adr/LAD (Patna)

 (a) Forest remittance (b) Revenue Receipt
(c) Revenue deposit (d) Work deposit

21. Earnest money deposited by the contractor/purchaser/supplier to Forest Division Officer and
then remitted to the Treasury should be treated as

(a) Forest remittance (b) Revenue Receipt

(c) Revenue deposit (d) Work deposit

22. Earnest money deposit tendered at auction held at outlying station and received by forest
officer shall be accounted for in the forest departmental accounts

(a) Forest remittance (b) Revenue Receipt

(c) Revenue deposit (d) Work deposit

23. Earnest money deposit tendered at auction held at outlying station and received by forest
officer and remitted to the treasury, it should be treated in the treasury account as

(a) Forest remittance (b) Revenue Receipt

(c) Revenue deposit (d) Work deposit

24. When the cheque is drawn in favour of self or order to replenish the cash chest, the amount
of the cheque should once be entered in the cash book without awaiting actual realisation as

(a) Receipt (b) Expenditure

(c) per contra entry
(d) Not be entered in cash book but should be recorded in the Register of Cheque drawn FA 2

25. When the cheque is drawn in order to be paid away, the amount of the cheque should
accounted in the cash book as

(a) Receipt (b) Expenditure

(c) per contra entry
(d) Not be entered in cash book but should be recorded in the Register of Cheque drawn
FA 2 & Contractor Ledger FA 4
26. Transaction in which no actual payment or receipt of cash in involved is recorded in the cash
book of a Forest Division as

(a) Not to be recorded in the cash book

(b) Debit in cash of receipt and credit in case of payment
(c) Debit in cash of payment and credit in case of receipt (d) by per contra entry
27. If a cancelled/lost/time barred cheque is replaced, the entries recorded in the cash book of
Forest Division should be as

(a) Credit side: Amount of cheque cancelled, Receipt side: details of fresh cheque being
issued
(b) Receipt side: Amount of cheque cancelled, Credit side: details of fresh cheque being
issued
(c) Credit side: Amount of cheque cancelled
(d) Debit side: Amount of cheque cancelled

28. If a cancelled/lost/time barred cheque is not replaced, the entries recorded in the cash book
of Forest Division should be as

(a) Contra entry for amount of cheque cancelled

Prepared by Deepak Kumar Rahi, Adr/LAD (Patna)

 (b) Receipt side: Amount of cheque cancelled, Credit side: details of fresh cheque being
issued
(c) Credit side: Amount of cheque cancelled
(d) Debit side: Amount of cheque cancelled

29. At the time of verification of cash, any excess or loss should be accounted as

(a) Should be entered at once in the cash book

(b) Should not be entered unless sanction obtained
(c) at the discretion of the Divisional Officer (d) Any of the above

30. Divisional Officer/Officer who renders account to the AG should close his accounts by

(a) Last day of the month (b) Last working day of the month

(c) Last week of the month (d) As prescribed by the Conservator

31. Sub-ordinate officers who renders who renders account to the Divisional Officer should close
his accounts by

(a) 26th or such later day but before last day of the month
(b) 26th or such earlier day as prescribed by the AG
(c) 27th or such later day but before last day of the month
(b) 27th or such earlier day as prescribed by the AG
32. Sub-ordinate officers who renders who renders account to the Divisional Officer should close
his accounts for the Month of March by

(a) Last working day of the March (b) 31st March

(c) Last week but not before 25th (b) 27th or such earlier day
33. A monthly register of cheque drawn on all the treasuries with which the Divisional Forest
Officer should be kept in
(a) F.A 1 (b) F.A 2 (c)
F.A 3 (d) F.A 4
34. Method of devising muster roll and its accounting shall be prescribed by:
(a) State Government with the consultation of AG
(b) Divisional Forest Officer with consultation of AG
(c) Conservator with the consultation of State Government
(d) Muster Roll is not maintained in Forest Division
35. Work done under a Lump sum contract in a Forest Division was paid without recording in
Measurement Book, select the correct one
(a) Action is in order (b) Action is not in order
(c) It is at the discretion of DFO (d) Only value of the work be recorded
36. Payment for Work done otherwise than a Lump sum contract in a Forest Division to be made
on the basis
(a) Measurement Book (b) Cash Book
(c) Contractors’ & Disbursers’ Ledger (d) Register of works
37. A detailed record of the expenditure relating to each sanctioned works should be kept in a
register named Register of Works in
(a) F.A 2 (b) F.A 3
(c) F.A 4 (d) F.A 5
38. Forest Division Officer should submit the completion Report in respect of work executed in a
Forest Division to

Prepared by Deepak Kumar Rahi, Adr/LAD (Patna)

 (a) Conservator (b) AG/PAO
(c) State Government (d) No such report is submitted

39. Contractors’ & Disbursers’ Ledger is maintained in

(a) F.A 2 (b) F.A 3
(c) F.A 4 (d) F.A 5

40. Find out the correct ones with respect to Contractors’ & Disbursers’ Ledger
(i) Only one accounts should be open with each disbursers
(ii) More than one accounts should be open with each contractor for each work
(iii) All payment including advances made should be credited to contractors’ & Disbursers
Ledgers
(iv) Bill passed and amount repaid by contractors’ & Disbursers should be debited to
their accounts

(a) All of the above are correct (b) (i) & (ii) are correct
(b) (i) (ii) & (iii) are correct (d) None is correct

41. Entry in the Contractors’ & Disbursers Ledger is made from the entry made in
(a) Cash Book (d) Register of Revenue & Expenditure
(b) Register of work (d) Register of plus/minus memorandrum

42 Contractors’ & Disbursers Ledgers should be balanced as given

(a) Periodically as convenient (b) Last day of the month
(c) Last day of Financial year (d) As & when work completes

43. 40. Find out the correct ones with respect to Contractors’ & Disbursers’ Ledger
(i) The pages in the Register should be number consecutively
(ii) It should contain an index to the accounts it contains
(iii) Each new account opened should be assigned a number
(iv) The number should be given in consecutive order as they are opened and should run
in the same order even a new ledger volume is opened

(a) All of the above are correct (b) (i) & (ii) are correct
(b) (i) (ii) & (iii) are correct (d) None is correct

44. To incorporate the settlements of outstanding and transfer entries pertaining to the preceding
year, the accounts for the month of March of a Forest Division should be closed on or such date as
prescribed by the A.G
(a) 15th April (b) 20th May
st
(b) 1 June (d) 20th June

45. If an error is discovered after the close of month’s account but before the account of March
Supplementary, the correction should be made as follows
(a) My correcting the incorrect entry
(b) By making a fresh entry in current cash book
(c) Correction to be made at the end of the year
(d) Correction can only be made by the A.G

Prepared by Deepak Kumar Rahi, Adr/LAD (Patna)

46. If an error is discovered after the close of March Supplementary and its despatch to the A.G,
the correction should be made as follows
(a) My correcting the incorrect entry
(b) by making a fresh entry in current cash book
(c) No correction permitted
(d) Correction required, if any, on the advice of the A.G

47. No formal correction where the amount of error affecting does not exceed
(a) Rs. 5 (b) Rs. 10
(c) Rs. 25 (d) Rs. 100

48. Question No. 47 applicable to

(a) Only Revenue Head
(b) Only Expenditure Head
(b) Both Revenue and Expenditure
(d) Both Revenue (Receipt & Expenditure) and Capital Head

49. Correcting Entry in a Forest Division should be made

(a) By the orders of the Divisional Officer (b) By the orders of the Conservators
(b) By the orders of Divisional Accountant (c) By the orders of the A.G

50. Where no formal correction is required, rectification of an error should be made as

(a) No noting is required
(b) Making a suitable note in red ink against the incorrect entry in the cash book
(c) A suitable note in red ink in all the accounts concerned
(d) As advised by the A.G

51. Rectification by plus/minus entry in the cash book of a Forest Division is made for the error
(a) When only one side is affected
(b) When error affects one or more heads on both the side
(c) Can be made in either of the above
(d) Unlike P.W.D no plus/minus adjustment is made in Forest Division

52. Conservators and other Forest Officers, other that Divisional Officer are also to submit their
Separate accounts to
(a) Accountant General (b) State Government
(c) No separate account is submitted (d) Combined with Division Accounts

53 If accounts of the sub-ordinate officers do not reach Divisional Officers, the accounts of the
Month should be
(a) Delayed till all the accounts incorporated
(b) Accounts of the Division should be submitted to A.G on schedule date
(c) Accounts of the subordinate offices to be compiled by the Division itself
(d) None of the above

54. Treatment to accounts of the sub-ordinate officers that could not be incorporated in the
Monthly Accounts of the Division submitted to the A.G will be made as
(a) Incorporated in following month’s accounts
(b) Should be kept open to incorporate in the same month
(c) Incorporated as advised by the Conservator
Prepared by Deepak Kumar Rahi, Adr/LAD (Patna)
 (d) Incorporated as advised by the A.G

55. Which of the following will be entered in debit side of the cash book
(i) Cheque Drawn
(ii) Expenditure debited in the cash book to 10-Forest
(iii) Expenditure debited in the Cash book to 65-Capital Outlay
(iv) Receipt & Recoveries to be deducted from Capital Outlay

(a) Only (i) (ii) (i) & (iv)

(b) (ii) (iii) & (iv) (iv) All of the above

56. Which of the following will be entered in debit side of the cash book
(i) Advances made to contractor & Disbursers
(ii) Recoveries of advances from Contractor & Disbursers
(iii) Refund of Forest Revenue by deduction from Revenue
(iv) Revenue received and credited in Cash Book under X-Forest

(a) Only (i) (ii) (i) & (iv)

(b) (ii) (iii) & (iv) (iv) All of the above

57. Form F.A 5 pertains to

(a) Register of Works (d) Contractors’ & Disbursers’ Ledger
(c) Classified abstract of Revenue & Expenditure
(d) Remittance to Bank

58. Indicate whether true or false

In Classified abstract of Revenue & Expenditure, the Expenditure debited to the Head 65-
Capital Outlay on Forest is shown separately from that debited to 10- forest
(a) True (b) False

59. All items of revenue & Expenditure should be classified and arranged in the classified abstract
of Revenue & Expenditure on
(a) Monthly basis (c) Half-yearly Basis
(c) As & when practicable (d) Yearly basis

60. Classified abstract of Revenue & Expenditure is prepared from

(a) From the entries made in cash book
(b) From Contractors’ & Disbursers’ Ledger
(c) Register of Works
(d) All of the above

61. Schedule of remittance to treasuries should be prepared in Form

(a) F.A 4 (b) F.A. 5

(c) F.A 6 (d) F.A 7

62. A reference to each item of remittance to be made invariably in

(a) Classified abstract of Revenue & Expenditure

(b) Register of Cheque Drawn
Prepared by Deepak Kumar Rahi, Adr/LAD (Patna)
 (c) Consolidated Treasury Receipt from Treasury
(d) Duly vetted copy of Register of Cheque drawn by A.G

63. Schedules of transaction with other Governments and Railways are prepared in Form

(a) F.A 5 (b) F.A 6

(b) F.A 7 (d) F.A 8

64. Schedules of transaction with other Governments and Railways are prepared

(a) Receipt & Payment Combine (b) Separately for receipt & Payment
(c) Receipt of all the others Governments combined
(d) Payment to all the others Governments combined

65. Schedule of transaction pertaining to Railways s are prepared

(a) Separately (b) Combined with other central Govt.

(b) At the discretion of DFO (c) Ay of the way mentioned above

66. An Abstract of Contractors’ & Disbursers’ Ledger is prepared in Form

(a) F.A 5 (b) F.A 6

(b) F.A 7 (d) F.A 8

67. Which of the following are correct in respect of abstract of Contractors’ & Disbursers’ Ledger
(i) It should be prepared monthly for submission to State Government
(ii) It should be prepared yearly for submission to A.G
(iii) It should be shown in consecutive order first the disbursers’ and then Contractors’
(iv) Grand total should be given at the foot of the abstract

(a) Only (i) (ii) (i) (ii)& (iii)

(b) Only (iv) (iv) All of the above

68. The abstract for the month of March each year should be accompanied by a brief statement
explaining the circumstances (including justification & steps taken) in which each items outstanding for

(a) More than 3 months (b) More than 6 months

(c) More than 12 months (d) More than 3 years

69. Register of cheque drawn F.A 2 is submitted to A.G on

(a) Last day of each month (b) 5th of the following month
(c) 12th of following month (d) Not submitted

70. Divisional Forest Officer is submit the monthly .account to A.G by

(a) Last day of the month (b) Last working day of the month
(c) by 5th of following month (d) by 10th of following month

71. Following documents are submitted to the A.G in monthly account

Prepared by Deepak Kumar Rahi, Adr/LAD (Patna)
 (i) Register of cheque drawn
(ii) Monthly cash account
(iii) Classified abstract of Revenue & Expenditure
(iv) Schedule of remittance to treasuries
(v) Schedules of transaction with other Governments and Railways
(vi) Abstract of Contractors’ & Disbursers’ Ledger

(a) All of the above (b) All except (i)

(b) (iiii) (iv) (v) & (vi) (d) All except (iii)

72. Indicate whether true or false

Documents submitted with Monthly Accounts should accompanied by all vouchers

(a) True (b) False

73. The entry in the account in respect of payment on muster roll should be supported by

(a) A copy of Muster Roll

(b) A voucher setting forth the brief particular of works & certificate of disbursing officer
(c) A certificate of Divisional Officer
(d) Both b & c

74. A payment voucher is exempted from being submitted to AG along with monthly accounts only
when the amount of voucher does not exceed

(a) Rs. 10 (b) Rs. 25

(b) Rs. 100 (c) Rs. 1000

75. Divisional Officer has to submit monthly account to the A.G by 5th of the following month but
he has been authorised a few days’ delay. By which date the account should be despatched without
justifying the reason for such delay:

(a) by 7th of the month (b) by 10th of the month

(c) by 12th of the month (d) by 15th of the month

76. As regard the accounts for the month of March, the Schedule and correcting entry regarding
transactions with other Governments and Railways should invariably be despatched so as to reach the
A.G not later than

(a) 5th & 10th April respectively (b) 7th & 12th April respectively
(b) 10th & 15th April respectively (d) 20th & 25th April respectively

77. For the month of March, the supplementary account in the Form F.A 1 should be submitted to
the A.G so as to reach him by

(a) 20th May (b) 1st June

(c) 5th June (d) 7th June

78. When Divisional Officer is on tour and can not sign the required certificates, these certificates
should be signed by
Prepared by Deepak Kumar Rahi, Adr/LAD (Patna)
 (a) Assistant Divisional Officer (b) Head Clerk/other official authorised by Govt.
(b) Conservator (d) Shall be signed by DFO on his return

79. When Divisional Officer is on tour and can not sign the required certificates, on his return he
has to submit a report regarding examination of accounts in form

(a) F.A 1 (b) PWA 47

(b) as prescribed by the Govt. (d) as prescribed by the A.G

80. Other than ordinary accounts, the DFO should submit other accounts of revenue due &
outstanding and of timber and other transaction should be submitted from time to time as require to

(a) Conservator (b) State Government

(c) The Accountant General (d) No such account to be submitted.

81. Which of the following document may be submitted the A.G through the Conservator

(a) The Monthly Cash Account (b) Schedule of remittance to treasuries

(c) Classified abstract of Revenue and Expenditure
(d) Abstract of the Contractors’ and Disbursers’ Ledger

82. Who among the following may authorise submission of abstract of the Contractors’ and
Disbursers’ Ledger through conservator

(a) The Accountant General (b) The State Government

(c) The A.G with prior orders of the Govt.
(d) The State Government with consultation of the A.G

83 Within how many days of the receipt of abstracts from the DFO, the conservator has to pass
them the A.G

(a) 5 days (b) 7 days

(c) 10 days (d) 15 days

84. Each item entered in the Cash Book under the Head “Forest/Work Advance should be posted
at once in

(a) Register of cheque drawn (b) Register of Work

(b) Contractor/Disburser Ledge (d) Register of Advance

85. Vouchers of following accounts are to be submitted to AG even if the amount does not exceed
Rs. 25/-

(a) Salary, TA & Refund of Adv (b) Book Transfer

(c) Both (d) None

86. Submission of Abstract of Contractors’/Disbursers’ Ledger through Conservator to the A.G is

mainly to ensure that

Prepared by Deepak Kumar Rahi, Adr/LAD (Patna)

 (a) Report is submitted timely (b) Report being submitted are correctly prepared
(c) Outstanding balance are cleared timely
(d) All of the above

ANSWER with Reference note

Q Ans. Article Q Ans. Article

No. No.
1 D 240 49 A 278 Note 3
2 C 242 50 C 278 (d)
3 C 242 51 A 278 Note 2
4 B 243 52 A 280
5 B 243 53 B 281
6 C 244 54 A 281
7 B 246 55 A 282 (a) & (b)
8 D 246 56 C 282 (a) & (b)
9 A 249 57 C 283
10 B 249 58 A 283
11 A 250 59 A 283
12 C 250 60 A 283
13 A 251 61 C 284
14 D 252 (Part of cash) 62 C 284
15 C 253 (a) (1) 63 C 285
16 A 253 (a) (2) Recoveries of Service payment 64 B 285
17 D 253 (a) (2) 65 A 285
18 B 253 (b) 66 D 286
19 C 255 67 C 286
20 C 255 68 C 287
21 C 255 69 D 288 a copy of register is sent
22 C 255 Note below 70 C 288
23 A 255 Note below 71 B 288
24 A 258 72 B 290 Voucher exceeding Rs. 25/-
25 C 259 73 B 288
26 D 260 74 B 290
27 A 262 (a) 75 B 292
28 A 262 (b) 76 B 293
29 A 265 77 B 294
30 B 266 78 B 295
31 D 266 79 D 295
32 B 266 80 C 296
33 B 267 81 D 297
34 A 268 82 B 297
35 A 269 83 C 297
36 A 269 84 C 274

Prepared by Deepak Kumar Rahi, Adr/LAD (Patna)

37 B 270 85 C 290
38 A Footnote F.A 3 86 C 297
39 C 272
40 B 272 & 273
41 A 274
42 B 275
43 C 276
44 B 277
45 B 278 (b)
46 D 278 (c)
47 B 278 Note 1
48 C 278 Note 1

Prepared by Deepak Kumar Rahi, Adr/LAD (Patna)