{"id":15455,"date":"2026-08-19T09:53:45","date_gmt":"2026-08-19T09:53:45","guid":{"rendered":"https:\/\/promotionexams.com\/?page_id=15455"},"modified":"2026-08-20T06:00:29","modified_gmt":"2026-08-20T06:00:29","slug":"mcqs-government-accounting-rules-1990","status":"publish","type":"page","link":"https:\/\/promotionexams.com\/?page_id=15455","title":{"rendered":"MCQS-Government Accounting Rules 1990"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"15455\" class=\"elementor elementor-15455\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3d06340 e-con-full e-flex e-con e-parent\" data-id=\"3d06340\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1fb2b85 elementor-widget elementor-widget-html\" data-id=\"1fb2b85\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!--\r\n=====================================================================\r\nCSS ADDA \u00b7 PromotionExams.com\r\nCHAPTER-WISE AI TEST SERIES  \u2014  generic template, one subject per page\r\n=====================================================================\r\n\r\nWHAT THIS IS\r\n  A drill page for one chapter-wise MCQ bank, on any subject. Two tabs:\r\n     PRACTICE     filters, search, flagging, per-question AI tutor\r\n     PERFORMANCE  readiness engine, Focused set \/ Mock paper planner\r\n\r\nSETTING UP A NEW SUBJECT \u2014 four edits, all at the top of the script\r\n  1. CFG.quizId   unique per page. Progress is stored under this key, so\r\n                  two subjects on the same site never mix. Change it.\r\n     CFG.topic    the subject name shown in the header.\r\n     CFG.eyebrow  the exam line above it, or blank.\r\n  2. CFG.sourceUrl  the page on your site carrying the full text of the\r\n                  subject. A \"Read the source\" card then appears in the\r\n                  rail. Leave it blank and the card disappears.\r\n  3. chapterImportance   rate each chapter yourself, any relative numbers\r\n                  you like \u2014 they need not total 100. The rating drives\r\n                  the ranking, the study plan and how much of each planned\r\n                  sitting a chapter gets. 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Sans',sans-serif;font-weight:800;font-size:10.5px;\r\n  letter-spacing:.08em;text-transform:uppercase;white-space:nowrap;align-self:center}\r\n.cdrill .mark.r{color:var(--ok)} .cdrill .mark.w{color:var(--bad)}\r\n@media(prefers-reduced-motion:reduce){.cdrill .opt:hover:not(:disabled){transform:none}}\r\n.cdrill .hint{margin:12px 0 0;font-size:13.5px;font-weight:600;color:#8A6206;background:var(--gold-bg);\r\n  border:1px solid #F2DFAE;border-radius:10px;padding:10px 14px}\r\n.cdrill .actions{display:flex;gap:9px;flex-wrap:wrap;margin-top:18px;align-items:center}\r\n.cdrill .btn{padding:11px 20px;border-radius:11px;font-weight:700;font-size:14px;background:var(--blue-700);color:#fff;transition:.15s}\r\n.cdrill .btn:hover{background:var(--blue-800)}\r\n.cdrill .btn:disabled{opacity:.4;cursor:not-allowed}\r\n.cdrill .btn.ghost{background:var(--paper);border:1.5px solid var(--line);color:var(--ink)}\r\n.cdrill .btn.ghost:hover{border-color:var(--blue-700);color:var(--blue-800);background:var(--blue-50)}\r\n.cdrill .flagbtn{display:flex;align-items:center;gap:7px;padding:11px 18px;border-radius:11px;font-weight:700;font-size:14px;\r\n  border:1.5px solid var(--line);background:var(--paper);color:var(--slate);margin-left:auto;transition:.15s}\r\n.cdrill .flagbtn:hover{border-color:var(--gold);color:#8A6206;background:var(--gold-bg)}\r\n.cdrill .flagbtn[aria-pressed=true]{border-color:var(--gold);background:linear-gradient(180deg,var(--gold-lt),var(--gold));color:#3A2A02}\r\n.cdrill .kbd{display:inline-block;font-family:ui-monospace,Menlo,monospace;font-size:10.5px;padding:3px 6px;background:#fff;\r\n  border:1px solid var(--line);border-bottom-width:2px;border-radius:4px;font-weight:700}\r\n.cdrill .keys{margin-top:14px;padding-top:12px;border-top:1px dashed var(--line);font-size:11.5px;color:var(--slate);\r\n  display:flex;gap:14px;flex-wrap:wrap;font-weight:600}\r\n@media(max-width:700px){.cdrill .keys{display:none}}\r\n\r\n.cdrill .verdict{display:flex;align-items:center;gap:10px;font-weight:800;font-size:14px;margin:20px 0 0}\r\n.cdrill .verdict.r{color:var(--ok)} .cdrill .verdict.w{color:var(--bad)}\r\n.cdrill .expl{margin-top:12px;border:1px solid var(--line);border-left:4px solid var(--gold);border-radius:0 12px 12px 0;\r\n  background:#FCFDFF;padding:16px 18px;font-size:14.2px;line-height:1.68}\r\n.cdrill .expl .body{font-family:'Newsreader',Georgia,serif;font-size:16px;line-height:1.7}\r\n.cdrill .expl b{color:var(--blue-800)}\r\n.cdrill .expl-h{font-size:11px;letter-spacing:.14em;text-transform:uppercase;color:var(--slate);font-weight:800;margin-bottom:8px}\r\n\r\n  font-weight:600;font-size:13px;color:var(--blue-800);transition:.14s}\r\n.cdrill .chip:hover:not(:disabled){background:var(--blue-700);border-color:var(--blue-700);color:#fff}\r\n.cdrill .ai-out{margin-top:12px;background:var(--paper);border:1px solid var(--line);border-radius:10px;padding:14px 16px;\r\n  font-size:14px;line-height:1.65}\r\n.cdrill .ai-out b{color:var(--blue-800)}\r\n.cdrill .offline{margin-top:12px;padding-top:10px;border-top:1px dashed #CBD8F6;font-size:11.5px;color:var(--slate);line-height:1.5}\r\n.cdrill .dots span{display:inline-block;width:6px;height:6px;border-radius:99px;background:var(--blue-700);margin-right:4px;animation:cdb 1.1s infinite}\r\n.cdrill .dots span:nth-child(2){animation-delay:.16s} .cdrill .dots span:nth-child(3){animation-delay:.32s}\r\n@keyframes cdb{0%,80%{opacity:.25;transform:translateY(0)}40%{opacity:1;transform:translateY(-3px)}}\r\n\r\n\/* ---------- rail ---------- *\/\r\n.cdrill .rail{display:grid;gap:16px;align-content:start}\r\n.cdrill .rail .card{padding:16px}\r\n.cdrill .rail h3{margin:0;font-size:11px;letter-spacing:.14em;text-transform:uppercase;color:var(--slate);font-weight:800}\r\n.cdrill .score{display:flex;align-items:baseline;gap:8px;margin:10px 0 4px}\r\n.cdrill .score b{font-size:32px;font-weight:800;letter-spacing:-.03em}\r\n.cdrill .score i{font-style:normal;color:var(--slate);font-size:13px;font-weight:600}\r\n.cdrill .bar{height:7px;border-radius:99px;background:var(--wash);overflow:hidden;margin-top:10px}\r\n.cdrill .bar>i{display:block;height:100%;background:linear-gradient(90deg,var(--ok),#37B37E);border-radius:99px;transition:width .4s}\r\n.cdrill .mini{display:flex;justify-content:space-between;font-size:12.5px;color:var(--slate);margin-top:8px;font-weight:600}\r\n.cdrill .streak{display:flex;gap:4px;margin-top:12px}\r\n.cdrill .streak i{flex:1;height:26px;border-radius:5px;background:var(--wash);border:1px solid var(--line)}\r\n.cdrill .streak i.r{background:var(--ok-bg);border-color:#A9DEC6}\r\n.cdrill .streak i.w{background:var(--bad-bg);border-color:#F3C2C6}\r\n.cdrill .nav-head{display:flex;align-items:center;justify-content:space-between;gap:10px;padding:13px 16px;\r\n  border-bottom:1px solid var(--line);flex-wrap:nowrap}\r\n.cdrill .nav-head b{font-size:11px;letter-spacing:.14em;text-transform:uppercase;color:var(--slate);font-weight:800}\r\n.cdrill .navtoggle{flex:none;white-space:nowrap;min-width:56px;text-align:center;\r\n  font-size:12px;font-weight:800;color:var(--blue-800);padding:5px 12px;border-radius:7px;\r\n  border:1px solid var(--line);background:var(--paper);letter-spacing:.02em;transition:.14s}\r\n.cdrill .nav-head b{min-width:0;overflow:hidden;text-overflow:ellipsis;white-space:nowrap}\r\n.cdrill .navtoggle:hover{border-color:var(--blue-700);background:var(--blue-50)}\r\n.cdrill .navgrid{display:grid;grid-template-columns:repeat(6,minmax(0,1fr));gap:6px;\r\n  padding:14px 16px 12px;max-height:238px;overflow-y:auto;overflow-x:hidden}\r\n.cdrill .navgrid::-webkit-scrollbar{width:6px}\r\n.cdrill .navgrid::-webkit-scrollbar-thumb{background:#CBD5E1;border-radius:99px}\r\n.cdrill .navgrid::-webkit-scrollbar-track{background:transparent}\r\n.cdrill .nq{position:relative;box-sizing:border-box;width:100%;min-width:0;height:34px;padding:0;margin:0;\r\n  border-radius:8px;border:1px solid var(--line);background:var(--paper);\r\n  font-family:'Plus Jakarta Sans',system-ui,sans-serif;font-weight:700;font-size:11.5px;line-height:1;\r\n  color:var(--slate);display:flex;align-items:center;justify-content:center;overflow:visible;\r\n  transition:background .12s,border-color .12s,color .12s;font-variant-numeric:tabular-nums;letter-spacing:-.02em}\r\n.cdrill .nq:hover{border-color:var(--blue-700);color:var(--blue-800);background:var(--blue-50)}\r\n@media(max-width:960px){.cdrill .navgrid{grid-template-columns:repeat(10,minmax(0,1fr))}}\r\n@media(max-width:520px){.cdrill .navgrid{grid-template-columns:repeat(7,minmax(0,1fr))}}\r\n.cdrill .nq.r{background:var(--ok-bg);border-color:#8FD3B6;color:#086945}\r\n.cdrill .nq.w{background:var(--bad-bg);border-color:#F0AEB4;color:#A81F2B}\r\n.cdrill .nq.cur{border-color:var(--blue-700);background:var(--blue-700);color:#fff}\r\n.cdrill .nq .fl{position:absolute;top:-5px;right:-4px;font-size:9.5px;line-height:1;\r\n  filter:drop-shadow(0 0 2px #fff)}\r\n.cdrill .nq.mastered::after{content:\"\";position:absolute;bottom:3px;left:50%;transform:translateX(-50%);\r\n  width:4px;height:4px;border-radius:99px;background:var(--ok)}\r\n.cdrill .legend{display:flex;gap:12px;flex-wrap:wrap;font-size:10.5px;color:var(--slate);font-weight:600;\r\n  padding:10px 16px 14px;border-top:1px solid var(--line);margin-top:4px}\r\n.cdrill .legend i{display:inline-block;width:9px;height:9px;border-radius:3px;margin-right:5px;vertical-align:-1px}\r\n\r\n\/* ---------- performance ---------- *\/\r\n.cdrill .perf{padding:24px 24px 32px;display:grid;gap:34px}\r\n.cdrill .ph{margin:0 0 10px;font-size:11px;letter-spacing:.14em;text-transform:uppercase;color:var(--slate);font-weight:800}\r\n\r\n\/* ---------- performance blocks ---------- *\/\r\n.cdrill .pblock{border:1px solid var(--line);border-radius:16px;background:var(--paper);overflow:hidden}\r\n.cdrill .pbh{display:flex;align-items:flex-start;gap:16px;padding:20px 24px 18px;\r\n  background:linear-gradient(180deg,#FBFCFF,#F6F9FF);border-bottom:1px solid var(--line)}\r\n.cdrill .pbh .txt{flex:1;min-width:0}\r\n.cdrill .pbh h4{font-size:17px;font-weight:800;letter-spacing:-.015em;color:var(--ink);margin:0 0 7px;\r\n  display:flex;align-items:center;gap:9px}\r\n.cdrill .pbh h4 .dot{width:7px;height:7px;border-radius:99px;background:var(--gold);flex:none}\r\n.cdrill .pbh p{font-size:13px;color:var(--slate);line-height:1.6;margin:0}\r\n.cdrill .pbh .pbtag{flex:none;font-size:10.5px;font-weight:800;letter-spacing:.07em;text-transform:uppercase;\r\n  color:var(--blue-800);background:var(--blue-100);border-radius:99px;padding:6px 13px;white-space:nowrap}\r\n.cdrill .bars{padding:8px 24px 18px}\r\n.cdrill .subhead{display:flex;align-items:baseline;gap:10px;flex-wrap:wrap;padding:18px 24px 2px;\r\n  border-top:1px solid #EEF2F9;margin-top:6px}\r\n.cdrill .subhead:first-of-type{border-top:0;margin-top:0}\r\n.cdrill .subhead h5{font-size:12.5px;font-weight:800;color:var(--ink);letter-spacing:.01em;margin:0}\r\n.cdrill .subhead span{font-size:11.8px;color:var(--slate);font-weight:600}\r\n.cdrill .hero2{display:grid;grid-template-columns:260px 1fr;gap:18px}\r\n@media(max-width:860px){.cdrill .hero2{grid-template-columns:1fr}}\r\n.cdrill .ring-card{background:linear-gradient(150deg,var(--blue-900),var(--blue-800) 70%,var(--blue-700));border-radius:var(--r);\r\n  padding:24px 20px;color:#fff;text-align:center;display:flex;flex-direction:column;align-items:center;justify-content:center}\r\n.cdrill .ring{position:relative;width:150px;height:150px}\r\n.cdrill .ring svg{transform:rotate(-90deg)}\r\n.cdrill .ring .bg{fill:none;stroke:rgba(255,255,255,.14);stroke-width:11}\r\n.cdrill .ring .fg{fill:none;stroke:var(--gold-lt);stroke-width:11;stroke-linecap:round;transition:stroke-dashoffset 1s ease}\r\n.cdrill .ring-txt{position:absolute;inset:0;display:flex;flex-direction:column;align-items:center;justify-content:center}\r\n.cdrill .ring-txt b{font-size:40px;font-weight:800;color:var(--gold-lt);letter-spacing:-.03em;line-height:1}\r\n.cdrill .ring-txt span{font-size:9.5px;letter-spacing:.12em;text-transform:uppercase;color:#BFDBFE;margin-top:5px;font-weight:700}\r\n.cdrill .verdict2{margin-top:14px;font-size:13.4px;color:#DBEAFE;line-height:1.55}\r\n.cdrill .verdict2 b{color:#fff}\r\n.cdrill .coach{border:1px solid var(--line);border-radius:var(--r);padding:18px 20px;background:var(--paper)}\r\n.cdrill .coach h4{font-size:14.5px;font-weight:800;margin-bottom:12px;display:flex;gap:8px;align-items:center}\r\n.cdrill .reco{display:flex;gap:12px;padding:11px 0;border-bottom:1px dashed var(--line);align-items:flex-start}\r\n.cdrill .reco:last-child{border-bottom:0}\r\n.cdrill .reco .ic{width:30px;height:30px;border-radius:8px;display:grid;place-items:center;font-size:13px;flex:none;margin-top:1px}\r\n.cdrill .reco .ic.hot{background:var(--bad-bg);color:var(--bad)}\r\n.cdrill .reco .ic.warm{background:var(--gold-bg);color:#8A6206}\r\n.cdrill .reco .ic.cool{background:var(--blue-100);color:var(--blue-800)}\r\n.cdrill .reco .ic.good{background:var(--ok-bg);color:var(--ok)}\r\n.cdrill .reco p{font-size:13.8px;line-height:1.55}\r\n.cdrill .reco .go{margin-left:auto;flex:none;background:var(--blue-50);color:var(--blue-800);border:1px solid #D4E2FB;\r\n  border-radius:8px;padding:6px 12px;font-size:11.5px;font-weight:800;white-space:nowrap;transition:.15s}\r\n.cdrill .reco .go:hover{background:var(--blue-700);color:#fff}\r\n.cdrill .planner{background:linear-gradient(135deg,#FFFDF6,#FFF8E8);border:1px solid #EADFC2;border-left:4px solid var(--gold);\r\n  border-radius:0 var(--r) var(--r) 0;padding:18px 20px;display:flex;align-items:center;justify-content:space-between;gap:18px;flex-wrap:wrap}\r\n.cdrill .planner h4{font-size:17px;font-weight:800;margin-bottom:5px;letter-spacing:-.01em}\r\n.cdrill .planner p{font-size:13px;color:var(--slate);line-height:1.55;max-width:62ch}\r\n.cdrill .pbtns{display:flex;gap:10px;flex-wrap:wrap}\r\n.cdrill .pbtn{padding:11px 18px;border:1.5px solid var(--gold);border-radius:11px;background:#fff;color:#8A6206;\r\n  font-weight:800;font-size:13.5px;display:flex;gap:7px;align-items:center;white-space:nowrap;transition:.15s}\r\n.cdrill .pbtn:hover{background:var(--gold-bg)}\r\n.cdrill .pbtn.primary{background:linear-gradient(180deg,var(--gold-lt),var(--gold));color:#3A2A02;border-color:var(--gold)}\r\n.cdrill .kpis{display:grid;grid-template-columns:repeat(auto-fit,minmax(150px,1fr));gap:12px}\r\n.cdrill .kpi{border:1px solid var(--line);border-radius:12px;padding:15px;background:linear-gradient(180deg,#fff,var(--blue-50))}\r\n.cdrill .kpi b{display:block;font-size:26px;font-weight:800;letter-spacing:-.03em}\r\n.cdrill .kpi span{font-size:11.5px;color:var(--slate);font-weight:700;text-transform:uppercase;letter-spacing:.06em}\r\n.cdrill .tblwrap{overflow-x:auto;border:1px solid var(--line);border-radius:12px;background:#fff}\r\n.cdrill table.perf-t{border-collapse:collapse;width:100%;font-size:13px;min-width:760px}\r\n.cdrill table.perf-t th,.cdrill table.perf-t td{padding:10px;border-bottom:1px solid #EEF2F9;text-align:center;vertical-align:middle}\r\n.cdrill table.perf-t thead th{background:var(--blue-900);color:#fff;font-weight:700;font-size:11px;letter-spacing:.05em;text-transform:uppercase}\r\n.cdrill table.perf-t th:first-child,.cdrill table.perf-t td:first-child{text-align:left;padding-left:14px}\r\n.cdrill table.perf-t td:first-child{font-weight:700;max-width:280px;line-height:1.35;background:#FBFCFE}\r\n.cdrill .sub{display:block;font-size:10.6px;color:var(--slate);font-weight:600;margin-top:3px}\r\n.cdrill .tbar{height:6px;border-radius:99px;background:var(--wash);overflow:hidden;min-width:80px}\r\n.cdrill .tbar>i{display:block;height:100%;border-radius:99px}\r\n.cdrill .tag{display:inline-block;font-size:10.4px;font-weight:800;padding:3px 9px;border-radius:99px;text-transform:uppercase;letter-spacing:.04em}\r\n.cdrill .tag.hot{background:var(--bad-bg);color:var(--bad)}\r\n.cdrill .tag.warm{background:var(--gold-bg);color:#8A6206}\r\n.cdrill .tag.ok{background:var(--blue-100);color:var(--blue-800)}\r\n.cdrill .tag.good{background:var(--ok-bg);color:var(--ok)}\r\n.cdrill .tag.na{background:#F1F5F9;color:var(--slate)}\r\n.cdrill .mini-go{border:1px solid var(--line);border-radius:8px;padding:5px 10px;font-size:11.2px;font-weight:800;color:var(--blue-800);transition:.15s}\r\n.cdrill .mini-go:hover{background:var(--blue-700);color:#fff;border-color:var(--blue-700)}\r\n.cdrill .lrow{display:grid;grid-template-columns:minmax(150px,1.2fr) 2.4fr 96px;gap:18px;align-items:center;\r\n  padding:12px 10px;border-radius:9px;transition:background .13s;margin:0 -10px}\r\n.cdrill .lrow:hover{background:#FAFCFF}\r\n.cdrill .lrow+.lrow{border-top:1px solid #F1F5FB}\r\n@media(max-width:620px){.cdrill .lrow{grid-template-columns:1fr auto;row-gap:6px}.cdrill .lrow .ltrack{grid-column:1\/-1}}\r\n.cdrill .lname{font-size:13.4px;font-weight:700;line-height:1.35}\r\n.cdrill .lsub{display:block;font-size:10.8px;font-weight:600;color:var(--slate);margin-top:4px}\r\n.cdrill .ltrack{background:#EEF2F9;border-radius:99px;height:11px;overflow:hidden;\r\n  box-shadow:inset 0 1px 2px rgba(16,32,74,.05)}\r\n.cdrill .lfill{height:100%;border-radius:99px;transition:width .8s cubic-bezier(.22,.9,.28,1)}\r\n.cdrill .lval{text-align:right;font-size:16px;font-weight:800;letter-spacing:-.02em}\r\n.cdrill .lval small{display:block;font-size:10px;font-weight:700;color:var(--slate);text-transform:uppercase;letter-spacing:.05em;margin-top:2px}\r\n.cdrill .split{display:grid;grid-template-columns:1fr 1fr;gap:16px}\r\n@media(max-width:860px){.cdrill .split{grid-template-columns:1fr}}\r\n.cdrill .panel{border:1px solid var(--line);border-radius:12px;padding:16px 18px}\r\n.cdrill .rev{display:flex;align-items:center;gap:10px;width:100%;text-align:left;background:#FAFBFE;border-left:3px solid var(--gold);\r\n  border-radius:8px;padding:10px 12px;margin-bottom:8px;font-size:12.6px;transition:.15s}\r\n.cdrill .rev:hover{background:var(--gold-bg);transform:translateX(3px)}\r\n.cdrill .rev .n{font-weight:800;color:#8A6206;flex:none}\r\n.cdrill .rev .t{flex:1;color:var(--slate);white-space:nowrap;overflow:hidden;text-overflow:ellipsis}\r\n.cdrill .rev .d{background:var(--gold);color:#3A2A02;padding:2px 8px;border-radius:99px;font-size:10.2px;font-weight:800;white-space:nowrap}\r\n.cdrill .danger{border:1px dashed #F3C2C6;border-radius:12px;background:#FFFAFA;padding:16px 18px;\r\n  display:flex;align-items:center;justify-content:space-between;gap:14px;flex-wrap:wrap}\r\n.cdrill .danger p{font-size:13px;color:var(--slate);flex:1;min-width:220px;line-height:1.6}\r\n.cdrill .danger b{color:var(--bad)}\r\n.cdrill .dbtn{padding:11px 20px;background:#fff;border:1.5px solid #F3C2C6;border-radius:11px;color:var(--bad);\r\n  font-size:13px;font-weight:800;white-space:nowrap;transition:.15s}\r\n.cdrill .dbtn:hover{background:var(--bad);border-color:var(--bad);color:#fff}\r\n.cdrill .empty{text-align:center;padding:40px 20px;color:var(--slate)}\r\n.cdrill .empty b{display:block;color:var(--ink);font-size:16px;margin-bottom:6px}\r\n.cdrill .toast{position:fixed;bottom:26px;left:50%;transform:translateX(-50%);background:var(--blue-900);color:#fff;\r\n  padding:12px 22px;border-radius:11px;font-weight:700;font-size:13.5px;z-index:9999;display:none;box-shadow:var(--shadow)}\r\n.cdrill .toast.show{display:block}\r\n.cdrill .toast.ok{background:var(--ok)}\r\n<\/style>\r\n\r\n<div class=\"cdrill\" id=\"cdRoot\">\r\n\r\n  <header class=\"hero\">\r\n    <div class=\"wrap\">\r\n      <div class=\"eyebrow\" id=\"cdEyebrow\">CSS ADDA \u00b7 PromotionExams.com<\/div>\r\n      <h1 id=\"cdTopic\">Chapter-wise Test Series<\/h1>\r\n      <p id=\"cdSub\">Chapter drills with a planner that builds your next sitting for you.<\/p>\r\n      <div class=\"hstats\">\r\n        <div class=\"hstat\"><b class=\"tnum\" id=\"hQ\">0<\/b><span>Questions<\/span><\/div>\r\n        <div class=\"hstat\"><b class=\"tnum\" id=\"hCh\">0<\/b><span>Chapters<\/span><\/div>\r\n        <div class=\"hstat\"><b class=\"tnum\" id=\"hMastered\">0%<\/b><span>Mastered<\/span><\/div>\r\n        <div class=\"hstat\"><b class=\"tnum\" id=\"hReady\">\u2014<\/b><span>Readiness<\/span><\/div>\r\n      <\/div>\r\n      <div class=\"tabs\" role=\"tablist\">\r\n        <button class=\"tab\" role=\"tab\" aria-selected=\"true\" data-tab=\"quiz\">\u270f\ufe0f Practice<\/button>\r\n        <button class=\"tab\" role=\"tab\" aria-selected=\"false\" data-tab=\"perf\">\ud83d\udcca My Performance <span class=\"pill hide\" id=\"perfPill\">!<\/span><\/button>\r\n      <\/div>\r\n    <\/div>\r\n  <\/header>\r\n  <div class=\"goldrule\"><\/div>\r\n\r\n  <div class=\"filters\" id=\"cdFilters\">\r\n    <div class=\"wrap\" role=\"group\" aria-label=\"Filter questions\">\r\n      <button class=\"pill-f\" data-f=\"all\" aria-pressed=\"true\">\ud83d\udccb All questions<span class=\"n tnum\" id=\"fAll\">0<\/span><\/button>\r\n      <button class=\"pill-f\" data-f=\"chapter\">\ud83d\udcda By chapter<\/button>\r\n      <button class=\"pill-f gold hide\" data-f=\"session\" id=\"pillSession\">\ud83e\udde9 <span id=\"sessLabel\">My session<\/span><span class=\"n tnum\" id=\"fSess\">0<\/span><\/button>\r\n      <button class=\"pill-f warn\" data-f=\"weak\">\u26a0\ufe0f Weak areas<span class=\"n tnum\" id=\"fWeak\">0<\/span><\/button>\r\n      <button class=\"pill-f\" data-f=\"flagged\">\ud83d\udd16 Flagged<span class=\"n tnum\" id=\"fFlag\">0<\/span><\/button>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <div class=\"wrap\">\r\n    <!-- ============ PRACTICE ============ -->\r\n    <div class=\"grid\" id=\"viewQuiz\">\r\n      <div>\r\n        <div class=\"toolbar\">\r\n          <div class=\"search\">\r\n            <svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\"><circle cx=\"11\" cy=\"11\" r=\"7\"\/><path d=\"M20 20l-3.5-3.5\"\/><\/svg>\r\n            <input id=\"cdSearch\" placeholder=\"Search a phrase or a rule number\" aria-label=\"Search questions\">\r\n          <\/div>\r\n          <button class=\"tgl\" id=\"tglUn\" aria-pressed=\"false\">\u25fb Unattempted only<\/button>\r\n          <button class=\"tgl\" id=\"tglReset\">\u21ba Reset session<\/button>\r\n        <\/div>\r\n\r\n        <section class=\"card chapcard hide\" id=\"chapPanel\">\r\n          <div class=\"chaphead\">\r\n            <b>\ud83d\udcda Filter by chapter<\/b><i id=\"chapHint\"><\/i>\r\n            <span class=\"meta\" id=\"ctxMeta\"><\/span>\r\n          <\/div>\r\n          <div class=\"chaplist\" id=\"chapList\" role=\"group\" aria-label=\"Choose chapter\"><\/div>\r\n        <\/section>\r\n\r\n        <section class=\"card hide\" id=\"emptyCard\">\r\n          <div class=\"qhead\"><span class=\"qcount\">Nothing to show<\/span><\/div>\r\n          <div class=\"empty\" id=\"emptyBody\"><\/div>\r\n        <\/section>\r\n\r\n        <section class=\"card\" id=\"qCard\">\r\n          <div class=\"qhead\">\r\n            <span class=\"qcount\" id=\"qCount\">Question 1 of 1<\/span>\r\n            <span class=\"qmeta\">\r\n              <span class=\"badge-m\" id=\"qMastery\">Not seen yet<\/span>\r\n              <span class=\"badge-ch\"><span id=\"qChap\">Chapter<\/span><\/span>\r\n              <span id=\"qTags\" class=\"qtags\"><\/span>\r\n            <\/span>\r\n          <\/div>\r\n          <div class=\"qbody\">\r\n            <p class=\"stem\" id=\"qStem\"><\/p>\r\n            <div class=\"opts\" id=\"qOpts\"><\/div>\r\n            <div class=\"actions\">\r\n              <button class=\"btn\" id=\"btnCheck\">Check answer<\/button>\r\n              <button class=\"btn ghost\" id=\"btnPrev\">\u2190 Previous<\/button>\r\n              <button class=\"btn ghost\" id=\"btnNext\">Next \u2192<\/button>\r\n              <button class=\"flagbtn\" id=\"btnFlag\" aria-pressed=\"false\"><span id=\"flagIco\">\ud83c\udff3\ufe0f<\/span><span id=\"flagTxt\">Flag for review<\/span><\/button>\r\n            <\/div>\r\n            <p class=\"hint hide\" id=\"pickHint\">Choose an option above, then check your answer.<\/p>\r\n\r\n            <div id=\"result\" class=\"hide\">\r\n              <div class=\"verdict\" id=\"verdict\"><\/div>\r\n              <div class=\"expl\">\r\n                <div class=\"expl-h\">Source &amp; reasoning<\/div>\r\n                <div id=\"explBody\" class=\"body\"><\/div>\r\n              <\/div>\r\n            <\/div>\r\n          <\/div>\r\n        <\/section>\r\n      <\/div>\r\n\r\n      <aside class=\"rail\">\r\n        <section class=\"card\" id=\"navCard\" style=\"padding:0\">\r\n          <div class=\"nav-head\"><b id=\"navTitle\">Navigator<\/b><button class=\"navtoggle\" id=\"navToggle\">Hide<\/button><\/div>\r\n          <div class=\"navgrid\" id=\"navGrid\"><\/div>\r\n          <div class=\"legend\">\r\n            <span><i style=\"background:var(--ok-bg);border:1.5px solid #8FD3B6\"><\/i>Correct<\/span>\r\n            <span><i style=\"background:var(--bad-bg);border:1.5px solid #F0AEB4\"><\/i>Wrong<\/span>\r\n            <span><i style=\"background:var(--ok)\"><\/i>Mastered<\/span>\r\n          <\/div>\r\n        <\/section>\r\n        <div class=\"card\">\r\n          <h3>This session<\/h3>\r\n          <div class=\"score\"><b id=\"sPct\">\u2014<\/b><i id=\"sFrac\">0 of 0 correct<\/i><\/div>\r\n          <div class=\"bar\"><i id=\"sBar\" style=\"width:0\"><\/i><\/div>\r\n          <div class=\"mini\"><span id=\"sSeen\">0 attempted<\/span><span id=\"sLeft\">0 left here<\/span><\/div>\r\n          <div class=\"streak\" id=\"streak\"><\/div>\r\n        <\/div>\r\n        <div class=\"card\">\r\n          <h3 id=\"wHead\">Share on screen<\/h3>\r\n          <div class=\"score\"><b id=\"wPct\" style=\"color:#8A6206\">\u2014<\/b><i id=\"wUnit\">of this bank<\/i><\/div>\r\n          <p style=\"margin:8px 0 0;font-size:12.8px;color:var(--slate);line-height:1.55\" id=\"wNote\"><\/p>\r\n        <\/div>\r\n        <div class=\"card hide\" id=\"srcCard\">\r\n          <h3>Source text<\/h3>\r\n          <p style=\"margin:9px 0 12px;font-size:12.8px;color:var(--slate);line-height:1.55\">Every explanation here is drawn from the full text of the subject. Open it when a citation needs checking.<\/p>\r\n          <a class=\"btn\" id=\"srcLink\" href=\"#\" target=\"_blank\" rel=\"noopener\" style=\"display:block;text-align:center;text-decoration:none\">\ud83d\udcd6 Read the source<\/a>\r\n        <\/div>\r\n      <\/aside>\r\n    <\/div>\r\n\r\n    <!-- ============ PERFORMANCE ============ -->\r\n    <div class=\"hide\" id=\"viewPerf\">\r\n      <section class=\"card\" style=\"margin:20px 0 60px\">\r\n        <div class=\"qhead\"><span class=\"qcount\">My Performance<\/span><span class=\"badge-w\" id=\"perfCount\">0 attempted<\/span><\/div>\r\n        <div class=\"perf\" id=\"perfBody\"><\/div>\r\n      <\/section>\r\n    <\/div>\r\n  <\/div>\r\n\r\n  <div class=\"toast\" id=\"toast\"><\/div>\r\n<\/div>\r\n\r\n<script>\r\n(function(){\r\n\"use strict\";\r\n\r\n\/* =====================================================================\r\n   1. CONFIGURATION  \u2190 EDIT PER SUBJECT\r\n   ===================================================================== *\/\r\nconst CFG = {\r\n  quizId : 'subject-chapterwise',   \/\/ unique per subject \u2014 this is the progress key,\r\n                                    \/\/ so change it for every new page you publish\r\n  topic  : 'Government Accounting Rules (GAR)',          \/\/ e.g. 'CCS (Conduct) Rules, 1964'\r\n  eyebrow: '',                      \/\/ e.g. 'UPSC SO \/ Steno LDCE \u00b7 Paper II' \u2014 leave blank to hide\r\n  sub    : 'Chapter drills with a planner that builds your next sitting for you.',\r\n\r\n  \/* --- SOURCE PAGE ---------------------------------------------------\r\n     The page on your site that carries the full text of this subject.\r\n     A \"Read the source\" card then appears in the rail. Leave it blank\r\n     and the card disappears.                                            *\/\r\n  sourceUrl   : '',                 \/\/ e.g. 'https:\/\/promotionexams.com\/your-source-page\/'\r\n  sourceLabel : 'full source text', \/\/ shown on the link\r\n\r\n  \/* --- IMPORTANCE ----------------------------------------------------\r\n     You set the importance of each chapter yourself, in chapterImportance\r\n     below. It drives the ranking, the study plan and the planner \u2014 the\r\n     bigger the number, the more of your next sitting that chapter gets.\r\n     It is never described as exam weightage, so it is safe on a subject\r\n     with no previous year papers.\r\n     Leave the whole map empty and the page falls back silently to each\r\n     chapter's share of the bank, and stops mentioning importance at all. *\/\r\n\r\n  masteryThreshold : 3,     \/\/ clean correct answers before a question counts as mastered\r\n  weakThreshold    : 1,     \/\/ wrong attempts before a question is flagged weak\r\n\r\n  priorAccuracy : 0.30,     \/\/ expected-score model: shrink raw accuracy toward this\r\n  priorStrength : 6,\r\n  retention     : { baseDays:3, growth:2.5, riskBelow:0.70 },\r\n\r\n  sessionSize : 25,         \/\/ Focused set\r\n  mockSize    : 50          \/\/ Mock paper\r\n};\r\n\r\n\/* =====================================================================\r\n   2. CHAPTER IMPORTANCE  \u2190 you set this by hand\r\n   Keys do NOT have to match your chapter names exactly. Anything that\r\n   starts with a chapter or appendix number is matched on that number\r\n   alone, so 'Ch 2' finds 'CH 2: GENERAL OUTLINES OF THE SYSTEM OF\r\n   ACCOUNTS', and 'Apndx 5' finds 'APPENDIX 5: PRINCIPLES AND RULES...'.\r\n   Chapter, Chap, CH, Ch-2, 2. \u2014 all read the same. For appendices:\r\n   Appendix, Apndx, Appx, Annex, Annexure, in digits or roman numerals.\r\n   A key with no number falls back to a loose text match.\r\n   Numbers are relative: they need NOT total 100. A chapter you leave\r\n   out is given its share of the bank instead and is marked \"not rated\r\n   yet\" in the performance table.\r\n   Empty this map altogether to switch importance off everywhere.\r\n   ===================================================================== *\/\r\nconst chapterImportance = {\r\n'Ch 1: Introductory' : 30,\r\n'Ch 2: General outlines of the system' : 35,\r\n'Ch 3: Basic structure of the form' : 45,\r\n'Ch 4: Recovery of charges for services' : 45,\r\n'Ch 5: Recoveries of expenditure' : 45,\r\n'Ch 6: Classification of losses' : 45,\r\n'Ch 7: Miscellaneous rules' : 25,\r\n'Ch 8: General orders governing class' : 25,\r\n'Apndx 1: Constitution and UT Act, 1963' : 10,\r\n'Apndx 2: Organisation of the CGA' : 5,\r\n'Apndx 3: DPC Act ss.10, 11, 22 and orders' : 15,\r\n'Apndx 4: Grants-in-aid and loans, Plan Schemes' : 15,\r\n'Apndx 5: Incidence of charges between Govts.' : 10,\r\n\r\n};\r\n\r\nconst chapterQuestions = [\r\n\r\n\/\/ ================= RULES: CHAPTERS 1 AND 2 (ids 1-146) =================\r\n{\r\nid: 1,\r\nchapter: \"CH 1: INTRODUCTORY\",\r\nquestion: \"The basic rules relating to the form of accounts of the Union and the States, known as the Government Accounting Rules, 1990, are made by the President in exercise of the powers conferred by:\",\r\noptions: [\r\n\"Article 148 of the Constitution\",\r\n\"Article 149 of the Constitution\",\r\n\"Article 150 of the Constitution\",\r\n\"Article 151 of the Constitution\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Preamble<\/b> \u2014 'In exercise of the powers conferred by Article 150 of the Constitution, the President on the advice of the Comptroller and Auditor General, hereby makes the following basic rules relating to the form of accounts of the Union and States.' Article 150 is the form-of-accounts power. The traps are the neighbouring articles: Article 148 is the article under which the Comptroller and Auditor General is appointed (<b>Rule 2(e)<\/b>), and Article 151(1) is the article under which the certified accounts and audit reports are submitted to the President (<b>Rule 17(5)<\/b>).\"\r\n},\r\n{\r\nid: 2,\r\nchapter: \"CH 1: INTRODUCTORY\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the President prescribes the form of accounts of the Union and the States on the advice of:\",\r\noptions: [\r\n\"The Public Accounts Committee\",\r\n\"The Controller General of Accounts\",\r\n\"The Comptroller and Auditor General of India\",\r\n\"The Secretary, Department of Expenditure\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Preamble<\/b> read with the <b>Note below Rule 3<\/b> \u2014 'the form in which the accounts of the Union and of the States shall be kept is to be prescribed by the President on the advice of the Comptroller and Auditor General of India.' The advice is the C&AG's; the Controller General of Accounts is the trap because he merely <i>exercises<\/i> that function on behalf of the President \u2014 'This function is exercised by the Controller General of Accounts, Ministry of Finance (Department of Expenditure) on behalf of the President of India.'\"\r\n},\r\n{\r\nid: 3,\r\nchapter: \"CH 1: INTRODUCTORY\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the general principles of Government accounting to be followed for the guidance of Government Departments are laid down by:\",\r\noptions: [\r\n\"The Ministry of Finance in the Department of Expenditure\",\r\n\"The President, by order under article 150 of the Constitution\",\r\n\"The Comptroller and Auditor General of India\",\r\n\"The Controller General of Accounts\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Preamble<\/b> \u2014 the compilation carries 'the general principles of Government accounting laid down by the Comptroller and Auditor General for the guidance of Government Departments'. The distinction to hold is between laying down the principles and prescribing the form: the principles are the C&AG's, whereas the form of accounts is prescribed by the President on his advice, that function being exercised by the Controller General of Accounts under the <b>Note below Rule 3<\/b>.\"\r\n},\r\n{\r\nid: 4,\r\nchapter: \"CH 1: INTRODUCTORY\",\r\nquestion: \"The Government Accounting Rules, 1990 came into force with effect from:\",\r\noptions: [\r\n\"1st February, 1978\",\r\n\"1st April, 1990\",\r\n\"1st April, 1982\",\r\n\"1st April, 1989\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 1<\/b> \u2014 'These rules may be called the GOVERNMENT ACCOUNTING RULES 1990 and will come into force with effect from 1st April, 1990.' The other dates are genuine dates from elsewhere in the rules and are the intended traps: 1st February 1978 is when discharge value and periodical interest on State securities began to be taken directly against the State's cash balance (<b>Note below Rule 10<\/b>), and 1982-83 is the year from which the departmental delegation under article 150 took effect (<b>Note below Rule 6<\/b>).\"\r\n},\r\n{\r\nid: 5,\r\nchapter: \"CH 1: INTRODUCTORY\",\r\nquestion: \"As defined in the Government Accounting Rules, 1990, 'Accountant General' denotes:\",\r\noptions: [\r\n\"The Principal Accounts Officer of a Ministry operating the departmentalised system\",\r\n\"The Secretary of a Ministry in which the departmentalised system of accounting has been introduced\",\r\n\"The head of an office of accounts subordinate to the Comptroller and Auditor General of India\",\r\n\"The head of an office of accounts subordinate to the Controller General of Accounts\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 2(a)<\/b> \u2014 'Accountant General, means the Head of an Office of Accounts subordinate to the Comptroller and Auditor General of India.' Subordination to the C&AG is the defining element. Option (c) is drawn from <b>Rule 2(d)<\/b>, where a Principal Accounts Officer or Pay and Accounts Officer functioning under the Scheme of Departmentalisation is a 'Civil Accounts Officer', and option (d) is the definition of 'Chief Accounting Authority' in <b>Rule 2(c)<\/b>.\"\r\n},\r\n{\r\nid: 6,\r\nchapter: \"CH 1: INTRODUCTORY\",\r\nquestion: \"Under the Government Accounting Rules, 1990, in a Ministry or Department of the Government of India in which the departmentalised system of accounting has been introduced, the Chief Accounting Authority is:\",\r\noptions: [\r\n\"The Principal Accounts Officer of the Ministry or Department\",\r\n\"The Secretary of the Ministry or Department\",\r\n\"The Controller General of Accounts\",\r\n\"The Financial Adviser of the Ministry or Department\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 2(c)<\/b> \u2014 'Chief Accounting Authority, means the Secretary of a Ministry or Department of the Government of India in which the Departmentalised System of Accounting has been introduced.' The office matters because it is the Chief Accounting Authority who signs the Appropriation Accounts of Central Ministries and Central Civil Departments under <b>Rule 17(3)<\/b>. The Principal Accounts Officer is a 'Civil Accounts Officer' under <b>Rule 2(d)<\/b>, a different capacity.\"\r\n},\r\n{\r\nid: 7,\r\nchapter: \"CH 1: INTRODUCTORY\",\r\nquestion: \"Under the Government Accounting Rules, 1990, in the case of a Union Territory with separated accounts, the Chief Accounting Authority is:\",\r\noptions: [\r\n\"The Administrator of the Union Territory\",\r\n\"The Secretary of the administering Ministry of the Central Government\",\r\n\"Its Chief Secretary or Chief Commissioner\",\r\n\"The Accountant General accredited to that Union Territory\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 2(c)<\/b> \u2014 'in the case of a Union Territory with separated accounts, its Chief Secretary\/ Chief Commissioner.' The definition thus has two limbs, one for Ministries and one for Union Territories. The Administrator is the trap: he has a distinct role under <b>Rule 4<\/b>, where the C&AG's reports go to the Administrator of a Union Territory having a Legislative Assembly, who causes them to be laid before the Legislature.\"\r\n},\r\n{\r\nid: 8,\r\nchapter: \"CH 1: INTRODUCTORY\",\r\nquestion: \"With reference to the Government Accounting Rules, 1990, consider the following statements regarding the expression 'Bank':\\n1. It includes any branch of the State Bank of India acting as the agent of the Reserve Bank of India.\\n2. It includes any branch of a subsidiary bank which is authorised to transact Government business as agent of the State Bank of India.\\n3. It includes any branch of a bank appointed by the Reserve Bank of India as its agent under the Reserve Bank of India Act, 1934.\\nWhich of the statements given above are correct?\",\r\noptions: [\r\n\"1 and 2 only\",\r\n\"2 and 3 only\",\r\n\"1 and 3 only\",\r\n\"1, 2 and 3\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 2(b)<\/b> defines 'Bank' by three limbs, all correct here \u2014 a branch of the State Bank of India 'acting as the agent of the Reserve Bank of India', a branch of a subsidiary bank as defined in section 2 of the State Bank of India (Subsidiary Banks) Act, 1959 'which is authorised to transact Government business as agent of the State Bank of India', and 'any branch of a bank as may be appointed by the Reserve Bank of India as its agent under the provisions of sub-section (I) of section 45 of the Reserve Bank of India Act, 1934'. Note the contrast with <b>Rule 2(l)<\/b>, where 'Reserve Bank' means an office or branch of the Banking Department of the RBI itself.\"\r\n},\r\n{\r\nid: 9,\r\nchapter: \"CH 1: INTRODUCTORY\",\r\nquestion: \"As defined in the Government Accounting Rules, 1990, a branch of a bank other than the State Bank of India or a subsidiary bank falls within the expression 'Bank' when it is appointed as agent of the Reserve Bank of India under:\",\r\noptions: [\r\n\"Section 2 of the State Bank of India (Subsidiary Banks) Act, 1959\",\r\n\"Sub-section (1) of section 45 of the Reserve Bank of India Act, 1934\",\r\n\"Section 47 of the Union Territories Act, 1963\",\r\n\"Section 10 of the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 2(b)<\/b> \u2014 such a branch is one 'as may be appointed by the Reserve Bank of India as its agent under the provisions of sub-section (I) of section 45 of the Reserve Bank of India Act, 1934 (2 of 1934)'. Section 2 of the 1959 Act is the trap from the same clause: it defines a <i>subsidiary bank<\/i>, not the appointment of an agent. Section 47 of the Union Territories Act, 1963 relates to the Consolidated Fund of a Union Territory (<b>Rule 2(g)<\/b>), and section 10 of the 1971 Act concerns the C&AG's duties (<b>Note below Rule 3<\/b>).\"\r\n},\r\n{\r\nid: 10,\r\nchapter: \"CH 1: INTRODUCTORY\",\r\nquestion: \"As defined in the Government Accounting Rules, 1990, the expression 'Reserve Bank' denotes:\",\r\noptions: [\r\n\"The Central Accounts Section of the Reserve Bank of India at Nagpur\",\r\n\"Any branch of the State Bank of India acting as agent of the Reserve Bank of India\",\r\n\"Any office or branch of the Banking Department of the Reserve Bank of India\",\r\n\"Any office or branch of the Issue Department of the Reserve Bank of India\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 2(l)<\/b> \u2014 'Reserve Bank means any office or branch of the Banking Department, of the Reserve Bank of India constituted under the Reserve Bank of India Act, 1934 (2 of 1934).' The definition is confined to the Banking Department. The Central Accounts Section at Nagpur is a particular office charged with keeping the complete account of the Central and State Governments (<b>Rules 8(2) and 11<\/b>), not the definition itself; and a State Bank branch acting as agent is a 'Bank' under <b>Rule 2(b)<\/b>.\"\r\n},\r\n{\r\nid: 11,\r\nchapter: \"CH 1: INTRODUCTORY\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the Comptroller and Auditor General of India is appointed under:\",\r\noptions: [\r\n\"Article 151 of the Constitution\",\r\n\"Section 11 of the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971\",\r\n\"Article 149 of the Constitution\",\r\n\"Article 148 of the Constitution\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 2(e)<\/b> \u2014 'Comptroller and Auditor General means the Comptroller and Auditor General of India appointed under article 148 of the Constitution of India.' Article 148 is the office; Article 149 concerns his duties and powers; Article 151 concerns the submission of audit reports, invoked in <b>Rule 17(2) and (5)<\/b>. Section 11 of the 1971 Act governs the submission of accounts to the President and Governors, not the appointment.\"\r\n},\r\n{\r\nid: 12,\r\nchapter: \"CH 1: INTRODUCTORY\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the Controller General of Accounts functions in the:\",\r\noptions: [\r\n\"Ministry of Finance, Department of Economic Affairs\",\r\n\"Ministry of Finance, Department of Expenditure\",\r\n\"Ministry of Finance, Department of Revenue\",\r\n\"Cabinet Secretariat\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 2(f)<\/b> \u2014 'Controller General of Accounts means the Controller General of Accounts in the Ministry of Finance (Department of Expenditure)'. The Department of Economic Affairs is the deliberate trap because it appears twice elsewhere: the monthly account (Civil) is submitted by the CGA to the Ministry of Finance (Department of Economic Affairs) under <b>Rule 14(i)<\/b>, and the Principal Accounts Office of that Department bears the debits for Central Government Securities under <b>Note 1 below Rule 14(b)<\/b>.\"\r\n},\r\n{\r\nid: 13,\r\nchapter: \"CH 1: INTRODUCTORY\",\r\nquestion: \"With reference to the Government Accounting Rules, 1990, consider the following statements regarding the responsibilities of the Controller General of Accounts:\\n1. He is responsible for prescribing the form of accounts of the Union and States.\\n2. He frames or revises rules and Manuals relating to the form of accounts on behalf of the President of India.\\n3. He discharges these functions on the advice of the Comptroller and Auditor General of India.\\nWhich of the statements given above are correct?\",\r\noptions: [\r\n\"1 and 2 only\",\r\n\"2 and 3 only\",\r\n\"1 and 3 only\",\r\n\"1, 2 and 3\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 2(f)<\/b> \u2014 the CGA 'inter alia, is responsible for prescribing the form of accounts of the Union and States, and to frame, or revise, rules and Manuals relating thereto on behalf of the President of India in terms of article 150 of the Constitution of India, on the advice of the Comptroller and Auditor General of India.' All three limbs are in the definition. The point to hold is that the CGA acts <i>on behalf of the President<\/i> and <i>on the advice of the C&AG<\/i> \u2014 he is neither the source of the power nor of the advice.\"\r\n},\r\n{\r\nid: 14,\r\nchapter: \"CH 1: INTRODUCTORY\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the Consolidated Fund of India is referred to in:\",\r\noptions: [\r\n\"Clause (1) of article 267 of the Constitution\",\r\n\"Section 47 of the Union Territories Act, 1963\",\r\n\"Clause (1) of article 266 of the Constitution\",\r\n\"Clause (2) of article 266 of the Constitution\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 2(g)<\/b> \u2014 'Consolidated Fund means the Consolidated Fund of India or of a State, referred to in clause (1) of article 266 of the Constitution, or of a Union Territory Government, referred to in Section 47 of the Union Territories Act, 1963'. Each trap is a real provision from a neighbouring definition: article 266(2) is the Public Account (<b>Rule 2(k)<\/b>), article 267(1) is the Contingency Fund of India (<b>Rule 2(h)<\/b>), and section 47 of the 1963 Act applies to the Consolidated Fund of a Union Territory, not of India.\"\r\n},\r\n{\r\nid: 15,\r\nchapter: \"CH 1: INTRODUCTORY\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the Consolidated Fund of a Union Territory Government is referred to in:\",\r\noptions: [\r\n\"Section 49 of the Union Territories Act, 1963\",\r\n\"Clause (1) of article 266 of the Constitution\",\r\n\"Section 48 of the Union Territories Act, 1963\",\r\n\"Section 47 of the Union Territories Act, 1963\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 2(g)<\/b> \u2014 the Consolidated Fund of a Union Territory Government is the one 'referred to in Section 47 of the Union Territories Act, 1963'. The traps are the adjacent sections of the same Act: section 48 establishes the Contingency Fund of a Union Territory (<b>Rule 2(h)<\/b>), and section 49 is the provision under which the accounts of a Union Territory Government with Legislature are transmitted with the C&AG's report (<b>Rule 17(2)<\/b>).\"\r\n},\r\n{\r\nid: 16,\r\nchapter: \"CH 1: INTRODUCTORY\",\r\nquestion: \"As per the Government Accounting Rules, 1990, match List-I with List-II and select the correct answer using the codes given below:\\nList-I (Fund or account)\\nA. Contingency Fund of India\\nB. Contingency Fund of a State\\nC. Contingency Fund of a Union Territory Government\\nD. Public Account of India or of a State\\nList-II (Provision)\\n1. Clause (2) of article 267 of the Constitution\\n2. Section 48 of the Union Territories Act, 1963\\n3. Clause (1) of article 267 of the Constitution\\n4. Clause (2) of article 266 of the Constitution\",\r\noptions: [\r\n\"A-3, B-1, C-2, D-4\",\r\n\"A-1, B-3, C-2, D-4\",\r\n\"A-3, B-1, C-4, D-2\",\r\n\"A-4, B-1, C-2, D-3\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 2(h)<\/b> \u2014 the Contingency Fund of India is 'established in pursuance of clause (1) of article 267', that of a State 'in pursuance of clause (2) of article 267', and that of a Union Territory Government 'in pursuance of Section 48 of the Union Territories Act, 1963'. <b>Rule 2(k)<\/b> places the Public Account in 'clause 2 of Article 266'. The pairing to memorise is that article 267 splits Union and State by clause, while the Union Territory always sits in the 1963 Act.\"\r\n},\r\n{\r\nid: 17,\r\nchapter: \"CH 1: INTRODUCTORY\",\r\nquestion: \"Under the Government Accounting Rules, 1990, 'Defence Department' denotes that Department of the Central Government whose expenditure is met from:\",\r\noptions: [\r\n\"The Defence Account maintained in the books of the Reserve Bank\",\r\n\"The Demands for Grants relating to Defence Services\",\r\n\"The Consolidated Fund of India through the Contingency Fund\",\r\n\"The composite Grants of the Central Government\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 2(i)<\/b> \u2014 'Defence Department means that Department of the Central Government, whose expenditure is met from the Demands for Grants relating to Defence Services.' The test is budgetary, not banking. The Defence Account in option (a) is the head against which Defence transactions are taken in the books of the Reserve Bank under <b>Rule 8(3)<\/b>, and 'composite Grants of the Central Government' belongs to <b>Rule 15(i)<\/b>, dealing with Union Territory transactions.\"\r\n},\r\n{\r\nid: 18,\r\nchapter: \"CH 1: INTRODUCTORY\",\r\nquestion: \"Under the Government Accounting Rules, 1990, except where it appears otherwise from the context, the term 'State' refers to a State:\",\r\noptions: [\r\n\"Whose accounts have been separated from audit\",\r\n\"Having a Legislative Assembly\",\r\n\"Included in the First Schedule to the Constitution\",\r\n\"Which has entered into an agreement with the Reserve Bank of India\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 2(m)<\/b> \u2014 'State, except where it appears otherwise from the context, refers to a State included in the First Schedule to the Constitution.' The distractors are all real qualifiers used elsewhere and are the traps: a Legislative Assembly is the qualifier for Union Territories in <b>Rule 4<\/b>, an agreement with the Reserve Bank is the subject of <b>Rule 9<\/b> (which J&K and Sikkim had not entered into), and separation from audit is the criterion in <b>Rule 12<\/b> for Central treasuries in Union Territories.\"\r\n},\r\n{\r\nid: 19,\r\nchapter: \"CH 1: INTRODUCTORY\",\r\nquestion: \"As defined in the Government Accounting Rules, 1990, the expression 'Treasury':\",\r\noptions: [\r\n\"Excludes a sub-treasury\",\r\n\"Includes a branch of the bank conducting Government business\",\r\n\"Includes the Central Accounts Section of the Reserve Bank\",\r\n\"Includes a sub-treasury\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 2(o)<\/b> \u2014 'Treasury, includes a sub-treasury.' It is an inclusive definition, so every provision speaking of a treasury \u2014 for instance the initial accounts kept at the treasury under <b>Rule 15(a)<\/b> and the monthly treasury accounts under <b>Rule 15(d)<\/b> \u2014 applies equally to a sub-treasury. A bank branch is a separate concept defined in <b>Rule 2(b)<\/b>, and the rules consistently speak of 'a treasury or the bank' as alternatives.\"\r\n},\r\n{\r\nid: 20,\r\nchapter: \"CH 1: INTRODUCTORY\",\r\nquestion: \"As defined in the Government Accounting Rules, 1990, a Pay and Accounts Officer functioning under the Scheme of Departmentalisation of Central Government (Civil) Accounts falls within the expression:\",\r\noptions: [\r\n\"Chief Accounting Authority\",\r\n\"Civil Accounts Officer\",\r\n\"Controller General of Accounts\",\r\n\"Accountant General\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 2(d)<\/b> \u2014 'Civil Accounts Officer, means an Accounts Officer subordinate to the Comptroller and Auditor General, or a Principal Accounts Officer and or Pay and Accounts Officer functioning under the Scheme of Departmentalisation of Central Government (Civil) Accounts or under separated accounts set up of a Union Territories, Government or Administration'. The clause adds that 'the expression Civil Accounts Office should also be construed accordingly'. An Accountant General under <b>Rule 2(a)<\/b> is specifically the head of an office subordinate to the C&AG.\"\r\n},\r\n{\r\nid: 21,\r\nchapter: \"CH 1: INTRODUCTORY\",\r\nquestion: \"Under the Government Accounting Rules, 1990, all of the following are correctly defined EXCEPT:\",\r\noptions: [\r\n\"'Government' means the Central (Union) Government or a State Government, or a Union Territory Government, or all the three, as the context may imply\",\r\n\"'Public Account' means the Public Account of India or of a State referred to in clause (2) of article 266 of the Constitution\",\r\n\"'Accountant General' means the Head of an Office of Accounts subordinate to the Controller General of Accounts\",\r\n\"'the Constitution' means the Constitution of India\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"The error is the subordination. <b>Rule 2(a)<\/b> makes the Accountant General 'the Head of an Office of Accounts subordinate to the Comptroller and Auditor General of India', not to the Controller General of Accounts \u2014 the two organisations are distinct, the CGA heading the departmentalised civil accounts set-up under <b>Rule 2(f)<\/b>. The other three reproduce <b>Rule 2(j)<\/b>, <b>Rule 2(k)<\/b> and <b>Rule 2(n)<\/b> correctly.\"\r\n},\r\n{\r\nid: 22,\r\nchapter: \"CH 1: INTRODUCTORY\",\r\nquestion: \"As per the Government Accounting Rules, 1990, match List-I with List-II and select the correct answer using the codes given below:\\nList-I (Term)\\nA. Chief Accounting Authority\\nB. Civil Accounts Officer\\nC. Accountant General\\nD. Controller General of Accounts\\nList-II (Description)\\n1. Head of an office of accounts subordinate to the Comptroller and Auditor General\\n2. Officer in the Ministry of Finance responsible for prescribing the form of accounts of the Union and States\\n3. Secretary of a Ministry operating the departmentalised system of accounting\\n4. Principal Accounts Officer or Pay and Accounts Officer under the Scheme of Departmentalisation\",\r\noptions: [\r\n\"A-3, B-4, C-1, D-2\",\r\n\"A-4, B-3, C-1, D-2\",\r\n\"A-3, B-1, C-4, D-2\",\r\n\"A-2, B-4, C-1, D-3\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"The four definitions are in <b>Rule 2(c), (d), (a) and (f)<\/b> respectively. The distinction that carries the question is between the <i>Chief Accounting Authority<\/i> \u2014 'the Secretary of a Ministry or Department... in which the Departmentalised System of Accounting has been introduced' \u2014 and the <i>Civil Accounts Officer<\/i>, who is 'a Principal Accounts Officer and or Pay and Accounts Officer functioning under the Scheme of Departmentalisation'. The first signs the Appropriation Accounts under <b>Rule 17(3)<\/b>; the second compiles them.\"\r\n},\r\n{\r\nid: 23,\r\nchapter: \"CH 1: INTRODUCTORY\",\r\nquestion: \"As per the Government Accounting Rules, 1990, in devising the form of accounts of the Union, States and Union Territory Governments, regard is required to be had to:\",\r\noptions: [\r\n\"The provisions of the Reserve Bank of India Act, 1934 and the Treasury Rules of the States\",\r\n\"The Demands for Grants voted by Parliament and the State Legislatures\",\r\n\"The provisions of various articles of the Constitution only\",\r\n\"The provisions of various articles of the Constitution and the Sections of the Union Territories Act, 1963\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 3<\/b> \u2014 the form of accounts 'shall be devised keeping in view the provisions of various articles of the Constitution and Sections of Union Territories Act, 1963, and in particular, of those indicated and reproduced in Appendix I to these rules.' Both instruments are named, which is why option (a) is incomplete. The Reserve Bank of India Act governs the banking agreement under <b>Rule 7<\/b>, and the State Treasury Rules are made under article 283 and appear in <b>Rule 13<\/b>.\"\r\n},\r\n{\r\nid: 24,\r\nchapter: \"CH 1: INTRODUCTORY\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the function of prescribing the form in which the accounts of the Union and of the States are kept is exercised on behalf of the President of India by:\",\r\noptions: [\r\n\"The Secretary, Ministry of Finance\",\r\n\"The Controller General of Accounts\",\r\n\"The Chief Accounting Authority of the Ministry concerned\",\r\n\"The Comptroller and Auditor General of India\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Note below Rule 3<\/b> \u2014 'This function is exercised by the Controller General of Accounts, Ministry of Finance (Department of Expenditure) on behalf of the President of India.' The C&AG is the trap and the distinction is precise: under article 150 the President prescribes the form <i>on the advice of<\/i> the C&AG, while the CGA <i>exercises<\/i> the function on the President's behalf, as <b>Rule 2(f)<\/b> also records.\"\r\n},\r\n{\r\nid: 25,\r\nchapter: \"CH 1: INTRODUCTORY\",\r\nquestion: \"As defined in the Government Accounting Rules, 1990, the expression which denotes the Central (Union) Government or a State Government or a Union Territory Government, or all the three as the context may imply, is:\",\r\noptions: [\r\n\"'State'\",\r\n\"'Government'\",\r\n\"'Defence Department'\",\r\n\"'Civil Accounts Officer'\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 2(j)<\/b> \u2014 'Government, means the Central (Union) Government or a State Government, or a Union Territory Government, or all the three, as the context may imply.' The closing formula is the drafting device that lets one term serve all three tiers, and it recurs in <b>Rule 2(g)<\/b> for the Consolidated Fund, <b>Rule 2(h)<\/b> for the Contingency Fund and <b>Rule 2(k)<\/b> for the Public Account. 'State' under <b>Rule 2(m)<\/b> is confined to a State in the First Schedule, and 'Defence Department' under <b>Rule 2(i)<\/b> is identified by the Demands for Grants relating to Defence Services.\"\r\n},\r\n{\r\nid: 26,\r\nchapter: \"CH 1: INTRODUCTORY\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the duties and powers of the Comptroller and Auditor General of India are contained in:\",\r\noptions: [\r\n\"The Government Accounting Rules, 1990\",\r\n\"The Union Territories Act, 1963\",\r\n\"Executive orders issued by the Ministry of Finance under article 150\",\r\n\"The Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Note below Rule 3<\/b> \u2014 'The duties and powers of the Comptroller and Auditor General of India are contained in the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act of 1971 (No. 56 of 1971)'. Sections 10, 11 and 22 of that Act, as amended from time to time, are reproduced in Appendix 3. Executive orders under option (d) are the vehicle for subsidiary instructions under <b>Rule 5<\/b>, an entirely different instrument.\"\r\n},\r\n{\r\nid: 27,\r\nchapter: \"CH 1: INTRODUCTORY\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the provisions of the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971 which govern his duties and powers in relation to the accounts of the Union and the States are contained in:\",\r\noptions: [\r\n\"Sections 10, 11 and 13\",\r\n\"Sections 10, 11 and 22\",\r\n\"Sections 11, 13 and 22\",\r\n\"Sections 10, 12 and 22\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Note below Rule 3<\/b> \u2014 'Sections 10, 11 and 22 of the Act (as amended from time to time) have been reproduced in Appendix 3 to these rules.' Section 11 is the one that recurs operationally: under <b>Rule 17(2)<\/b> it governs transmission of State and Union Territory accounts with the C&AG's report, and under <b>Rule 17(5)<\/b> the submission of certified accounts to the President.\"\r\n},\r\n{\r\nid: 28,\r\nchapter: \"CH 1: INTRODUCTORY\",\r\nquestion: \"In terms of the Government Accounting Rules, 1990, orders issued by the President in exercise of the powers conferred by the first proviso to sub-section (1) of section 10 and the first proviso to section 11 of the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971 are issued after consultation with:\",\r\noptions: [\r\n\"The Controller General of Accounts\",\r\n\"The Comptroller and Auditor General of India\",\r\n\"The Ministry of Finance in the Department of Expenditure\",\r\n\"The Public Accounts Committee of Parliament\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Note below Rule 3<\/b> \u2014 these are 'The orders issued by the President of India in exercise of the powers conferred by the first proviso to sub-section (1) of section 10 and first proviso to section 11 of the said Act after consultation with the Comptroller and Auditor General of India'. Consultation or advice of the C&AG runs through the whole scheme: the form of accounts is prescribed on his advice under article 150, subsidiary instructions are issued on his advice under <b>Rule 5<\/b>, and departmental forms stand good only if unquestioned by him under <b>Rule 6<\/b>.\"\r\n},\r\n{\r\nid: 29,\r\nchapter: \"CH 1: INTRODUCTORY\",\r\nquestion: \"As per the Government Accounting Rules, 1990, the annual accounts showing the receipts and disbursements of the Union, of each State and of each Union Territory having a Legislative Assembly are required to be certified by:\",\r\noptions: [\r\n\"The Accountant General of the State concerned\",\r\n\"The Controller General of Accounts\",\r\n\"The Chief Accounting Authority of the Ministry concerned\",\r\n\"The Comptroller and Auditor General of India\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 4<\/b> \u2014 such accounts, 'including Appropriation Accounts', 'are to be prepared and got certified by the Comptroller and Auditor General of India.' Preparation and certification are separate functions and the trap lies in conflating them: under <b>Rule 17(2) and (4)<\/b> the Accountant General and the Controller General of Accounts respectively <i>prepare<\/i> accounts, but the certificate is the C&AG's alone, as <b>Rule 17(5)<\/b> confirms.\"\r\n},\r\n{\r\nid: 30,\r\nchapter: \"CH 1: INTRODUCTORY\",\r\nquestion: \"As per the Government Accounting Rules, 1990, the reports of the Comptroller and Auditor General relating to the annual accounts of a Union Territory having a Legislative Assembly are required to be submitted to:\",\r\noptions: [\r\n\"The Controller General of Accounts\",\r\n\"The Administrator of the Union Territory\",\r\n\"The President of India\",\r\n\"The Chief Secretary of the Union Territory\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 4<\/b> \u2014 the reports 'shall be submitted to the President or the Governor of a State or the Administrator of a Union Territory having a Legislative Assembly, as the case may be'. The addressee follows the tier: the President for the Union, the Governor for a State, the Administrator for such a Union Territory. The Chief Secretary or Chief Commissioner is the trap from <b>Rule 2(c)<\/b>, where he is the Chief Accounting Authority of a Union Territory with separated accounts.\"\r\n},\r\n{\r\nid: 31,\r\nchapter: \"CH 1: INTRODUCTORY\",\r\nquestion: \"As per the Government Accounting Rules, 1990, after the reports of the Comptroller and Auditor General on the annual accounts are received, the authority to whom they are submitted is required to:\",\r\noptions: [\r\n\"Transmit them to the Ministry of Finance for orders\",\r\n\"Forward them to the Controller General of Accounts for consolidation\",\r\n\"Cause them to be laid before the Houses of Parliament or the Legislature concerned\",\r\n\"Refer them to the Public Accounts Committee for examination\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 4<\/b> \u2014 the President, Governor or Administrator 'shall cause them to be laid before the Houses of Parliament, Legislatures of the States and of Union Territories respectively.' The rule stops at the laying; what a legislature does thereafter is outside these rules. Consolidation by the Controller General of Accounts is a distinct, earlier stage under <b>Rules 14(f) and 17(4)<\/b>.\"\r\n},\r\n{\r\nid: 32,\r\nchapter: \"CH 1: INTRODUCTORY\",\r\nquestion: \"In terms of the Government Accounting Rules, 1990, the annual accounts showing the receipts and disbursements of the Union, the States and the Union Territories are prepared from the accounts compiled by:\",\r\noptions: [\r\n\"The Ministry of Finance in the Department of Economic Affairs\",\r\n\"The Comptroller and Auditor General of India\",\r\n\"The Central Accounts Section of the Reserve Bank of India\",\r\n\"The authorities authorised to maintain the accounts of the Central, State and Union Territory Governments\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 4<\/b> \u2014 'Every year, from the accounts compiled by the authorities authorised to maintain the accounts of Central Government, State Governments and Union Territory Governments, accounts showing under the respective heads the annual receipts and disbursements... are to be prepared and got certified'. The C&AG certifies rather than compiles. The Central Accounts Section keeps the Governments' <i>banking<\/i> accounts under <b>Rule 11<\/b>, which is a different record altogether.\"\r\n},\r\n{\r\nid: 33,\r\nchapter: \"CH 1: INTRODUCTORY\",\r\nquestion: \"In terms of the Government Accounting Rules, 1990, instructions for opening new heads of account, or for modifying existing ones, are issued by:\",\r\noptions: [\r\n\"The Central Government in the Ministry of Finance, on the advice of the Comptroller and Auditor General of India\",\r\n\"The Comptroller and Auditor General of India, in consultation with the Controller General of Accounts\",\r\n\"The Controller General of Accounts, with the concurrence of the Ministry of Finance\",\r\n\"The President of India, on the advice of the Comptroller and Auditor General of India\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 5<\/b> \u2014 such instructions 'will be issued by the Central Government in the Ministry of Finance on the advice of the Comptroller and Auditor General of India, in the form of executive orders'. The attribution trap is the reversal in option (b): the C&AG advises, he does not issue. Option (d) states the mechanism for the <i>rules<\/i> themselves under article 150, not for subsidiary instructions under them.\"\r\n},\r\n{\r\nid: 34,\r\nchapter: \"CH 1: INTRODUCTORY\",\r\nquestion: \"In terms of the Government Accounting Rules, 1990, instructions relating to the content and manner of maintenance of Government accounts are issued in the form of:\",\r\noptions: [\r\n\"Statutory rules notified in the Gazette\",\r\n\"Executive orders\",\r\n\"Correction slips to these rules\",\r\n\"Departmental manuals approved by the Comptroller and Auditor General\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 5<\/b> \u2014 the instructions are issued 'in the form of executive orders, indicating wherever necessary, the types of cases in which the advice of the Comptroller and Auditor General could be assumed to have been obtained.' The form matters: executive orders are the working instrument beneath the rules, whereas the rules themselves are made by the President under article 150 (<b>Preamble<\/b>) and the Manuals are framed or revised by the CGA under <b>Rule 2(f)<\/b>.\"\r\n},\r\n{\r\nid: 35,\r\nchapter: \"CH 1: INTRODUCTORY\",\r\nquestion: \"With reference to the Government Accounting Rules, 1990, consider the following in respect of the subsidiary instructions issued by the Ministry of Finance on the advice of the Comptroller and Auditor General:\\n1. Instructions for opening new heads of accounts or modification of existing ones.\\n2. Instructions relating to the content and manner of maintenance of accounts.\\n3. Indication of the types of cases in which the advice of the Comptroller and Auditor General could be assumed to have been obtained.\\nHow many of the above are provided for?\",\r\noptions: [\r\n\"Only one\",\r\n\"Only two\",\r\n\"All three\",\r\n\"None\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 5<\/b> expressly covers all three \u2014 instructions 'for opening new heads of accounts or modification of the existing ones or instructions relating to the content and manner of maintenance of accounts' are to be issued as executive orders 'indicating wherever necessary, the types of cases in which the advice of the Comptroller and Auditor General could be assumed to have been obtained.' The third limb is the practical one: it spares a fresh reference to the C&AG in routine categories.\"\r\n},\r\n{\r\nid: 36,\r\nchapter: \"CH 1: INTRODUCTORY\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the special provision permitting the forms of accounts to be determined by departmental accounting authorities applies to:\",\r\noptions: [\r\n\"Defence Department, Public Works and Forest Departments\",\r\n\"Railways, Defence Department and the Department of Supply\",\r\n\"Railways, Posts, Telecommunications and Defence Department\",\r\n\"Railways, Posts, Telecommunications and Union Territory Administrations\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 6<\/b> \u2014 the concession is for 'the forms of accounts (including appropriation accounts), relating to Railways, Posts, Telecommunications and Defence Department'. The same four recur throughout Chapter 2, for instance in the separate classification of their transactions under <b>Rule 8(3)<\/b>. Public Works and Forest are the traps from <b>Rule 15(b)<\/b>, where their receipts are paid in lump into the treasury; the Department of Supply appears in <b>Note (i) below Rule 16(1)<\/b>.\"\r\n},\r\n{\r\nid: 37,\r\nchapter: \"CH 1: INTRODUCTORY\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the range within which and the aspects covering which the departmental accounting authorities of Railways, Posts, Telecommunications and Defence may determine their forms of accounts are prescribed by:\",\r\noptions: [\r\n\"The departmental accounting authorities themselves, subject to the concurrence of the Ministry of Finance\",\r\n\"The President of India, on the advice of the Controller General of Accounts\",\r\n\"The Comptroller and Auditor General of India directly\",\r\n\"The Central Government in the Ministry of Finance (Department of Expenditure - Controller General of Accounts), on the advice of the Comptroller and Auditor General\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 6<\/b> \u2014 the forms 'may be determined by the Departmental Accounting authorities within such range and covering such aspects as may be prescribed by the Central Government in the Ministry of Finance (Department of Expenditure - Controller General of Accounts), on the advice of the Comptroller and Auditor General of India.' Two tiers operate: the departments determine the form, but only inside a range set by the Ministry of Finance on the C&AG's advice.\"\r\n},\r\n{\r\nid: 38,\r\nchapter: \"CH 1: INTRODUCTORY\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where forms of accounts are determined by departmental accounting authorities, the provisions of Article 150 of the Constitution are deemed to have been satisfied if the forms so determined:\",\r\noptions: [\r\n\"Are not questioned by the Controller General of Accounts and the Comptroller and Auditor General of India\",\r\n\"Are laid before Parliament along with the annual accounts\",\r\n\"Are certified by the Chief Accounting Authority of the department concerned\",\r\n\"Are approved by the President on the advice of the Comptroller and Auditor General\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 6<\/b> \u2014 'The provisions of Article 150 of the Constitution will be deemed to have been satisfied if the forms so determined are not questioned by the Controller General of Accounts and the Comptroller and Auditor General of India.' This is a deeming provision resting on the absence of objection by both authorities, rather than on any positive approval \u2014 which is what makes option (a), otherwise the natural answer under article 150, wrong here.\"\r\n},\r\n{\r\nid: 39,\r\nchapter: \"CH 1: INTRODUCTORY\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the delegation of the functions of the Central Government under Article 150 of the Constitution to the departmental authorities of Railways, Posts, Telecommunications and Defence took effect from:\",\r\noptions: [\r\n\"1971-72\",\r\n\"1982-83\",\r\n\"1990-91\",\r\n\"1978-79\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Note below Rule 6<\/b> \u2014 'With effect from 1982-83, the Ministry of Railways, Controller General of Defence Accounts, Director General Posts and Secretary Department of Telecommunications and Chairman Telecommunication Commission have been delegated functions of the Central Government under Article 150 of the Constitution'. The traps are other real dates in these rules: 1st April 1990 is the commencement of the rules (<b>Rule 1<\/b>), and 1st February 1978 relates to State securities transactions (<b>Note below Rule 10<\/b>).\"\r\n},\r\n{\r\nid: 40,\r\nchapter: \"CH 1: INTRODUCTORY\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the delegation of functions under Article 150 to the departmental authorities of Railways, Posts, Telecommunications and Defence relates to the opening of:\",\r\noptions: [\r\n\"Suspense and remittance heads of account\",\r\n\"Major heads and minor heads of account\",\r\n\"Sub-heads and detailed heads of account under various major and minor heads\",\r\n\"Sectors and sub-sectors of account\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Note below Rule 6<\/b> \u2014 the delegated functions relate 'to the opening of sub-heads and detailed heads of Accounts under various major and minor heads of Accounts pertaining to their departments'. The delegation is deliberately confined to the lower two tiers; major and minor heads remain outside it, consistent with the classification structure in which the major head is the main unit of classification.\"\r\n},\r\n{\r\nid: 41,\r\nchapter: \"CH 1: INTRODUCTORY\",\r\nquestion: \"As per the Government Accounting Rules, 1990, the powers delegated to the departmental authorities of Railways, Posts, Telecommunications and Defence to open sub-heads and detailed heads are required to be exercised:\",\r\noptions: [\r\n\"With the concurrence of the Ministry of Finance in each case\",\r\n\"After obtaining the advice of the President of India\",\r\n\"With the prior approval of the Controller General of Accounts\",\r\n\"In consultation with the accredited Audit officer\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Note (i) below Rule 6<\/b> \u2014 'Powers as above shall be exercised in consultation with the accredited Audit officer namely ADAI (Railways), Director of Audit, Defence Services or Principal Director (P&T) Audit'. Consultation is with the audit officer accredited to the department, not with the CGA or the Ministry of Finance; the Ministry's role under <b>Rule 6<\/b> is the prior one of prescribing the range within which the forms may be determined.\"\r\n},\r\n{\r\nid: 42,\r\nchapter: \"CH 1: INTRODUCTORY\",\r\nquestion: \"As per the Government Accounting Rules, 1990, match List-I with List-II and select the correct answer using the codes given below:\\nList-I (Department)\\nA. Railways\\nB. Defence Services\\nC. Posts and Telecommunications\\nD. Central Civil Ministries\\nList-II (Authority)\\n1. Principal Director (P&T) Audit\\n2. Controller General of Accounts\\n3. Additional Deputy Comptroller and Auditor General (Railways)\\n4. Director of Audit, Defence Services\",\r\noptions: [\r\n\"A-3, B-4, C-1, D-2\",\r\n\"A-4, B-3, C-1, D-2\",\r\n\"A-3, B-1, C-4, D-2\",\r\n\"A-1, B-4, C-3, D-2\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Note (i) below Rule 6<\/b> names the accredited Audit officers as 'ADAI (Railways), Director of Audit, Defence Services or Principal Director (P&T) Audit'. The Central Civil side has no such accredited audit officer in this Note; the authority there is the Controller General of Accounts, who under <b>Rule 2(f)<\/b> prescribes the form of accounts and under <b>Rule 17(3)<\/b> guides and supervises the preparation of Civil Appropriation Accounts.\"\r\n},\r\n{\r\nid: 43,\r\nchapter: \"CH 1: INTRODUCTORY\",\r\nquestion: \"As per the Government Accounting Rules, 1990, orders issued by the departmental authorities in exercise of the delegated power to open sub-heads and detailed heads are required to be consistent with:\",\r\noptions: [\r\n\"The instructions issued as envisaged in Rule 5\",\r\n\"The Treasury Rules of the State Governments concerned\",\r\n\"The agreement entered into with the Reserve Bank of India\",\r\n\"The forms of Appropriation Accounts prescribed by the President\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Note (ii) below Rule 6<\/b> \u2014 'Orders so issued should be consistent with the instructions that are issued as envisaged in Rule 5.' Rule 5 is the source of subsidiary instructions, including those 'for opening new heads of accounts or modification of the existing ones', so the delegated departmental power operates within that framework. Treasury Rules under article 283 belong to the States (<b>Rule 13<\/b>) and the banking agreement to <b>Rules 7 and 9<\/b>.\"\r\n},\r\n{\r\nid: 44,\r\nchapter: \"CH 1: INTRODUCTORY\",\r\nquestion: \"With reference to the Government Accounting Rules, 1990, consider the following statements regarding the special provision for Railways, Posts, Telecommunications and Defence:\\n1. The forms of accounts they may determine include appropriation accounts.\\n2. The concession is allowed for the sake of practical convenience.\\n3. The delegated power to open sub-heads and detailed heads is exercisable without consulting the accredited Audit officer.\\nWhich of the statements given above are correct?\",\r\noptions: [\r\n\"1 and 2 only\",\r\n\"2 and 3 only\",\r\n\"1 and 3 only\",\r\n\"1, 2 and 3\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 6<\/b> opens with 'For the sake of practical convenience, the forms of accounts (including appropriation accounts), relating to Railways, Posts, Telecommunications and Defence Department, may be determined by the Departmental Accounting authorities', so statements 1 and 2 are correct. Statement 3 inverts <b>Note (i)<\/b>, which requires that the powers 'shall be exercised in consultation with the accredited Audit officer' \u2014 ADAI (Railways), Director of Audit, Defence Services or Principal Director (P&T) Audit.\"\r\n},\r\n{\r\nid: 45,\r\nchapter: \"CH 1: INTRODUCTORY\",\r\nquestion: \"Under the Government Accounting Rules, 1990, which one of the following authorities was NOT delegated the functions of the Central Government under Article 150 in relation to the opening of sub-heads and detailed heads?\",\r\noptions: [\r\n\"Chairman, Telecommunication Commission\",\r\n\"Controller General of Accounts\",\r\n\"Controller General of Defence Accounts\",\r\n\"Director General Posts\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Note below Rule 6<\/b> lists the delegates as 'the Ministry of Railways, Controller General of Defence Accounts, Director General Posts and Secretary Department of Telecommunications and Chairman Telecommunication Commission'. The Controller General of Accounts is not among them because he sits on the other side of the arrangement: under <b>Rule 6<\/b> the range is prescribed by the Ministry of Finance (Department of Expenditure - Controller General of Accounts), and the forms stand good if not questioned by him and the C&AG.\"\r\n},\r\n{\r\nid: 46,\r\nchapter: \"CH 1: INTRODUCTORY\",\r\nquestion: \"As per the Government Accounting Rules, 1990, arrange the following stages in the correct order in which they occur in relation to the annual accounts:\\n1. Compilation of accounts by the authorities authorised to maintain them\\n2. Laying of the reports before the Houses of Parliament or the Legislature\\n3. Certification of the accounts by the Comptroller and Auditor General\\n4. Submission of the reports to the President, Governor or Administrator\",\r\noptions: [\r\n\"1 - 3 - 4 - 2\",\r\n\"1 - 4 - 3 - 2\",\r\n\"3 - 1 - 4 - 2\",\r\n\"1 - 3 - 2 - 4\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 4<\/b> sets the sequence: annual accounts are prepared 'from the accounts compiled by the authorities authorised to maintain the accounts' and 'got certified by the Comptroller and Auditor General of India'; thereafter 'The reports of the Comptroller and Auditor General relating to these accounts shall be submitted to the President or the Governor of a State or the Administrator', 'who shall cause them to be laid before the Houses of Parliament, Legislatures of the States and of Union Territories respectively.' Certification therefore precedes submission, and laying is last.\"\r\n},\r\n{\r\nid: 47,\r\nchapter: \"CH 1: INTRODUCTORY\",\r\nquestion: \"Under the Government Accounting Rules, 1990, all of the following are matters on which the Controller General of Accounts acts on the advice of the Comptroller and Auditor General EXCEPT:\",\r\noptions: [\r\n\"Prescribing the form of accounts of the Union and States\",\r\n\"Framing or revising rules and Manuals relating to the form of accounts\",\r\n\"Certifying the annual accounts of the Union and the States\",\r\n\"Prescribing the range within which departmental accounting authorities may determine their forms of accounts\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"Certification is not a function of the Controller General of Accounts at all. <b>Rule 4<\/b> requires the accounts to be 'got certified by the Comptroller and Auditor General of India', and <b>Rule 17(5)<\/b> repeats that they are 'sent to the latter for recording his certificate'. The other three are the CGA's, under <b>Rule 2(f)<\/b> and <b>Rule 6<\/b>, and each is discharged 'on the advice of the Comptroller and Auditor General of India'.\"\r\n},\r\n{\r\nid: 48,\r\nchapter: \"CH 1: INTRODUCTORY\",\r\nquestion: \"With reference to the Government Accounting Rules, 1990, consider the following statements:\\n1. The form of accounts of Union Territory Governments is devised keeping in view the sections of the Union Territories Act, 1963.\\n2. The annual accounts of a Union Territory are required to be certified by the Comptroller and Auditor General only where the Union Territory has a Legislative Assembly.\\n3. The Contingency Fund of a Union Territory Government is established in pursuance of clause (2) of article 267 of the Constitution.\\nWhich of the statements given above are correct?\",\r\noptions: [\r\n\"1 and 2 only\",\r\n\"2 and 3 only\",\r\n\"1 and 3 only\",\r\n\"1, 2 and 3\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"Statement 1 is <b>Rule 3<\/b> and statement 2 is <b>Rule 4<\/b>, which confines the requirement to 'each Union Territory having a Legislative Assembly'. Statement 3 alters a single clause and is wrong: under <b>Rule 2(h)<\/b> the Contingency Fund of a Union Territory Government is established 'in pursuance of Section 48 of the Union Territories Act, 1963'; clause (2) of article 267 establishes the Contingency Fund of a <i>State<\/i>.\"\r\n},\r\n\/\/ ===================== CH 2 : RULES 7-11 =====================\r\n{\r\nid: 49,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the general banking business of the Central Government is carried on and transacted by the Reserve Bank of India by virtue of:\",\r\noptions: [\r\n\"An order issued by the President under article 150 of the Constitution\",\r\n\"Executive orders issued by the Ministry of Finance under Rule 5\",\r\n\"A provision of the Reserve Bank of India Act, 1934 operating automatically\",\r\n\"An agreement entered into between the Central Government and the Reserve Bank\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 7<\/b> \u2014 'The Central Government has entered into an agreement with the Reserve Bank of India by virtue of which the general banking business of the Government... is carried on and transacted by the Reserve Bank'. The business is conducted 'in accordance with and subject to the provisions of the agreement and of the Reserve Bank of India Act, 1934', so the Act supports but does not by itself create the arrangement. Each State makes its own separate agreement under <b>Rule 9<\/b>.\"\r\n},\r\n{\r\nid: 50,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"With reference to the Government Accounting Rules, 1990, consider the following which are included in the 'general banking business' of the Government transacted by the Reserve Bank:\\n1. Receipt of moneys on behalf of the Government\\n2. Collection of moneys on behalf of the Government\\n3. Payment of moneys on behalf of the Government\\n4. Remittance of moneys on behalf of the Government\\nHow many of the above are included?\",\r\noptions: [\r\n\"Only two\",\r\n\"Only three\",\r\n\"All four\",\r\n\"Only one\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 7<\/b> defines the expression inclusively \u2014 'in which business is included, the receipt, collection, payment and remittance of moneys on behalf of the Government'. The identical formula is used for the States in <b>Rule 9<\/b>. All four limbs are therefore part of the general banking business, which is why the Bank renders daily scrolls with challans and paid cheques under <b>Rules 8(3) and 14(a)<\/b>.\"\r\n},\r\n{\r\nid: 51,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the banking business transacted by the Reserve Bank on behalf of the Central Government is subject to the agreement, the Reserve Bank of India Act, 1934 and:\",\r\noptions: [\r\n\"Such orders as may from time to time be given to the Reserve Bank by the Central Government\",\r\n\"Such directions as may be issued by the Comptroller and Auditor General of India\",\r\n\"Such instructions as may be issued by the Controller General of Accounts\",\r\n\"Such orders as may be issued by the Central Accounts Section at Nagpur\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 7<\/b> \u2014 the business is transacted 'also in accordance with and subject to such orders as may, from time to time be given to the Reserve Bank by the Central Government.' The counterpart for the States in <b>Rule 9<\/b> substitutes 'the State Government'. The Central Accounts Section is an office of the Bank itself and receives no such orders; its role under <b>Rule 11<\/b> is to keep the complete accounts and act as the general clearing house.\"\r\n},\r\n{\r\nid: 52,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, Ministries and Departments of the Central Government are, as a rule, required to operate on:\",\r\noptions: [\r\n\"Any office or branch of the Reserve Bank or of the bank within the territory of India\",\r\n\"Such offices and branches of the Reserve Bank or of the bank as have been nominated for handling their transactions\",\r\n\"The Central Accounts Section of the Reserve Bank of India at Nagpur\",\r\n\"The treasuries situated within the area in which the Ministry or Department functions\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 8(1)<\/b> \u2014 Ministries and Departments 'shall, as a rule, operate on such offices and branches of the Reserve Bank and or of the bank, as have been, or may be nominated for handling the receipt and payment transactions of the particular Ministry or Department.' Nomination is the controlling idea, and it parallels the territorial restriction on the States in <b>Rule 9<\/b>, where operations are confined to offices designated as falling within the area of that State.\"\r\n},\r\n{\r\nid: 53,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"As per the Government Accounting Rules, 1990, an office or branch of the bank handling the transactions of Ministries and Departments of the Central Government is required to render an account of the transactions to:\",\r\noptions: [\r\n\"The Controller General of Accounts\",\r\n\"The Central Accounts Section of the Reserve Bank at Nagpur\",\r\n\"The Pay and Accounts Officer of the concerned Ministry or Department\",\r\n\"The Principal Accounts Office of the Ministry or Department\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 8(2)<\/b> \u2014 each office or branch 'shall maintain separate accounts in respect of each Ministry and Department banking with it and render an account of the transactions to the Pay and Accounts Officer of the concerned Ministry and, or Department, at such intervals as may be prescribed by the Government, together with all the supporting challans, paid cheques.' The Principal Accounts Office is the next stage up: the Pay and Accounts Officer sends it a monthly compiled account under <b>Rule 14(e)<\/b>.\"\r\n},\r\n{\r\nid: 54,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the intervals at which an office or branch of the bank renders accounts of Central Government transactions to the Pay and Accounts Officer are prescribed by:\",\r\noptions: [\r\n\"The Reserve Bank of India\",\r\n\"The Comptroller and Auditor General of India\",\r\n\"The Chief Accounting Authority of the Ministry concerned\",\r\n\"The Government\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 8(2)<\/b> \u2014 the account is rendered 'at such intervals as may be prescribed by the Government'. The Reserve Bank is the trap because the same sub-rule gives it a different function in the very next sentence: 'These transactions shall also be routed through the banking channel prescribed by the Reserve Bank of India, to facilitate their incorporation in the books of the Reserve Bank of India, Central Accounts Section, at Nagpur.'\"\r\n},\r\n{\r\nid: 55,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the office responsible for keeping a complete account of receipts and payments on account of the Central Government is:\",\r\noptions: [\r\n\"The Central Accounts Section of the Reserve Bank of India at Nagpur\",\r\n\"The nominated branch of the bank handling the transactions\",\r\n\"The Principal Accounts Office of the Ministry of Finance\",\r\n\"The office of the Controller General of Accounts\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 8(2)<\/b> \u2014 transactions are routed to 'the Reserve Bank of India, Central Accounts Section, at Nagpur which is responsible for keeping a complete account, of receipt and payments (including inter-Governmental adjustments and adjustments inter se of Defence, Railways and Posts - other than Telecommunications) on account of the Central Government.' <b>Rule 11<\/b> extends the same responsibility to each State Government's account with the Bank.\"\r\n},\r\n{\r\nid: 56,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the complete account kept by the Central Accounts Section at Nagpur includes adjustments inter se of Defence, Railways and Posts, but excludes those of:\",\r\noptions: [\r\n\"Union Territory Administrations\",\r\n\"Telecommunications\",\r\n\"Central Civil Ministries\",\r\n\"State Governments\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 8(2)<\/b> \u2014 the account covers 'inter-Governmental adjustments and adjustments inter se of Defence, Railways and Posts - other than Telecommunications'. The exclusion of Telecommunications from that particular inter se class is the fine point of the sub-rule. Telecommunications is otherwise treated exactly like the other three departments: it has its own Telecommunication Account balance under the <b>Note below Rule 8<\/b> and is separately classified under <b>Rule 8(3)<\/b>.\"\r\n},\r\n{\r\nid: 57,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"As per the Government Accounting Rules, 1990, transactions of the Railways, Posts, Telecommunications and Defence Departments arising at offices of the Reserve Bank are required to be classified separately for each:\",\r\noptions: [\r\n\"Ministry, Department, Union Territory Administration and State Government concerned\",\r\n\"Principal Accounts Office of the department concerned\",\r\n\"Railway, each circle of Posts, each Accounts Officer of Telecommunications and each Controller of Defence Accounts\",\r\n\"Railway zone, each Postal division, each Telecommunications district and each Command of the Defence Services\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 8(3)<\/b> \u2014 such transactions 'shall be distinguished from other Central transactions in the initial accounts and classified separately for each Railways, each circle of Posts, each Accounts Officer of Telecommunications, and each Controller of Defence Accounts respectively.' The unit of separate classification differs for each department, and that asymmetry \u2014 Railway, circle, Accounts Officer, Controller \u2014 is precisely what the rule fixes.\"\r\n},\r\n{\r\nid: 58,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"As per the Government Accounting Rules, 1990, match List-I with List-II and select the correct answer using the codes given below:\\nList-I (Department)\\nA. Railways\\nB. Posts\\nC. Telecommunications\\nD. Defence\\nList-II (Head against which transactions are taken in the books of the Reserve Bank)\\n1. Postal Account\\n2. Defence Account\\n3. Railway Fund\\n4. Telecommunications Account\",\r\noptions: [\r\n\"A-3, B-1, C-4, D-2\",\r\n\"A-1, B-3, C-4, D-2\",\r\n\"A-3, B-4, C-1, D-2\",\r\n\"A-2, B-1, C-4, D-3\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 8(3)<\/b> \u2014 'These transactions will be taken against the Railway Fund, Postal Account, Telecommunications Account and Defence Account respectively, in the books of the Reserve Bank.' Note the wording: Railways alone has a <i>Fund<\/i>, the other three have <i>Accounts<\/i>. The same five balances plus the Departmentalised Ministries' Account and the total make up the monthly closing balance statement in the <b>Note below Rule 8<\/b> and in <b>Rule 11<\/b>.\"\r\n},\r\n{\r\nid: 59,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"As per the Government Accounting Rules, 1990, in respect of Railways, Posts, Telecommunications and Defence transactions, each office and branch of the Reserve Bank entrusted with the work is required to furnish to the Accounts Officer concerned:\",\r\noptions: [\r\n\"Weekly statements of closing balances\",\r\n\"A monthly statement of the closing balance of the department concerned\",\r\n\"Monthly scrolls together with the requisite challans and paid cheques\",\r\n\"Daily scrolls together with the requisite challans and paid cheques\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 8(3)<\/b> \u2014 each office and branch 'shall furnish to Accounts Officer concerned of the Railways, Postal, Telecommunications and Defence Department, as the case may be, daily scrolls relating to the transactions pertaining to each, together with the requisite challans, paid cheques.' The periodicity trap is the monthly statement of the closing balance, which is a different document sent by the <i>Central Accounts Section<\/i> to the Controller General of Accounts under the <b>Note below Rule 8<\/b>.\"\r\n},\r\n{\r\nid: 60,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"In terms of the Government Accounting Rules, 1990, the statement of the closing balance of the Central Government is sent each month to the Controller General of Accounts by:\",\r\noptions: [\r\n\"The Central Accounts Section of the Reserve Bank\",\r\n\"The nominated offices and branches of the bank\",\r\n\"The Accountants General maintaining Central sections of accounts\",\r\n\"The Principal Accounts Offices of the Ministries and Departments\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Note below Rule 8<\/b> \u2014 'A statement of the closing balance of the Central Government shall be sent each month, by the Central Accounts Section of the Reserve Bank to the Controller General of Accounts'. <b>Rule 14(g)<\/b> completes the loop: 'The cash balance of the Central Government in the books of the Controller General of Accounts, at the close of each month will be reconciled with the statements of closing cash balance received from the Central Accounts Section of the Reserve Bank.'\"\r\n},\r\n{\r\nid: 61,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"With reference to the Government Accounting Rules, 1990, consider the following components of the monthly statement of the closing balance of the Central Government:\\n1. Railway Fund Balance\\n2. Postal Account Balance\\n3. Departmentalised Ministries' Account Balance\\n4. Settlement Account Balance\\nWhich of the above are included in the statement?\",\r\noptions: [\r\n\"1, 2 and 3 only\",\r\n\"1, 2 and 4 only\",\r\n\"2, 3 and 4 only\",\r\n\"1, 2, 3 and 4\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"The <b>Note below Rule 8<\/b> lists seven items \u2014 Central Government Account Balance, Railway Fund Balance, Postal Account Balance, Telecommunication Account Balance, Defence Account Balance, 'Departmentalised Ministries' Account Balance' and the Total. There is no Settlement Account balance: the 'Settlement Account' is the route by which transactions initially taken against one State's balance are passed on to another State's Accountant General under <b>Rule 16(2)<\/b>.\"\r\n},\r\n{\r\nid: 62,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the Departmentalised Ministries' Account Balance shown in the monthly statement of the closing balance of the Central Government also includes transactions of the Union Territories of:\",\r\noptions: [\r\n\"Delhi, Chandigarh and Puducherry\",\r\n\"Delhi and Andaman and Nicobar Islands\",\r\n\"Delhi and Chandigarh\",\r\n\"Andaman and Nicobar Islands and Lakshadweep\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Note below Rule 8, item (vi)<\/b> \u2014 'Departmentalised Ministries' Account Balance (which also includes transactions of Union Territories of Delhi and Andaman and Nicobar Islands whose accounts have been separated)'. The qualifying words 'whose accounts have been separated' are the reason those two appear: separation of accounts is the same criterion that governs the existence of Central treasuries under <b>Rule 12<\/b>.\"\r\n},\r\n{\r\nid: 63,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"In terms of the Government Accounting Rules, 1990, the supporting details to accompany the monthly statements sent by the Central Accounts Section to Principal Accounts Offices are prescribed by:\",\r\noptions: [\r\n\"The Principal Accounts Offices themselves\",\r\n\"The Controller General of Accounts, in consultation with the Reserve Bank\",\r\n\"The Reserve Bank, in consultation with the Controller General of Accounts\",\r\n\"The Ministry of Finance, on the advice of the Comptroller and Auditor General\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Note below Rule 8<\/b> \u2014 the Central Accounts Section shall 'send a monthly statement to their Principal Accounts Offices with such supporting details as may be prescribed by the Reserve Bank in consultation with the Controller General of Accounts'. The order of the two authorities is the trap; the identical formula recurs in the <b>Note below Rule 11<\/b>, where details are 'prescribed by the Reserve Bank of India, in consultation with the Controller General of Accounts'.\"\r\n},\r\n{\r\nid: 64,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"In terms of the Government Accounting Rules, 1990, the monthly statements in respect of the Railway Fund, Postal Account, Telecommunication Account and Defence Account balances are sent by the Central Accounts Section respectively to:\",\r\noptions: [\r\n\"The Railway Board, Postal Board, Telecommunications Board and the Secretary (Defence Finance)\",\r\n\"The Accountants General of the areas in which the transactions arise\",\r\n\"The Principal Accounts Offices of the Ministries concerned\",\r\n\"The Railway Board, Postal Board, Telecommunications Board and the Controller General of Defence Accounts\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Note below Rule 8<\/b> \u2014 'in respect of (ii), (iii), (iv), (v) above, to the Railway Board, Postal Board, Telecommunications Board and Controller General of Defence Accounts respectively.' The Defence limb is the trap: the recipient is the Controller General of Defence Accounts, whereas the Secretary (Defence Finance) has a different function under <b>Rule 17(3)<\/b>, that of signing the Defence Appropriation Accounts.\"\r\n},\r\n{\r\nid: 65,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"In terms of the Government Accounting Rules, 1990, the statement relating to the Central Government Account Balance in respect of Union Territory Administrations dealt with by Accountants General is sent by the Central Accounts Section to:\",\r\noptions: [\r\n\"The concerned Accountants General and the Accounts Offices of Union Territory Governments\",\r\n\"The Ministry of Home Affairs and the Administrator concerned\",\r\n\"The Principal Accounts Office of the administering Ministry\",\r\n\"The Controller General of Accounts only\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Note below Rule 8<\/b> \u2014 that item goes 'to the concerned Accountants General (with break up of balances\/transactions relating to Central Government and relating to relevant Union Territory Administrations) and Accounts Offices of Union Territory Governments'. The break-up requirement matters because the Accountant General has to reconcile Central and Union Territory figures separately, as <b>Rule 15(g)<\/b> requires for the head '8675 - Deposits with Reserve Bank'.\"\r\n},\r\n{\r\nid: 66,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the operations of a State Government are confined to the offices and branches of the Reserve Bank and of the bank which have been designated as:\",\r\noptions: [\r\n\"Situated at the headquarters of that State Government\",\r\n\"Falling within the area of that particular State\",\r\n\"Nominated for handling the transactions of that State Government\",\r\n\"Conducting the general banking business of the Central Government\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 9<\/b> \u2014 'The operations of each State shall, however, be confined to the offices and branches of the Reserve Bank of India and of the bank which have been designated as falling within the area of that particular State.' The test is territorial for States, whereas for Central Ministries under <b>Rule 8(1)<\/b> it is nomination for the particular Ministry or Department \u2014 a deliberate contrast between the two schemes.\"\r\n},\r\n{\r\nid: 67,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the receipt and payment of moneys on behalf of a State outside its jurisdiction is ordinarily arranged through:\",\r\noptions: [\r\n\"The Central Accounts Section of the Reserve Bank at Nagpur\",\r\n\"The Accountant General of the State on whose behalf the money is received or paid\",\r\n\"The Accountant General of the State in which the transactions take place\",\r\n\"The Pay and Accounts Officer of the Ministry concerned\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 9<\/b> \u2014 'The receipt and payment of moneys on behalf of a State outside its jurisdiction shall ordinarily be arranged through the Accountant General of the State in which the transactions take place.' The route follows the <i>place of the transaction<\/i>, not the State that owns it. The subsequent monetary adjustment between the two States is then made through the Central Accounts Section under <b>Rules 13(a) and 16(2)<\/b>.\"\r\n},\r\n{\r\nid: 68,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, which of the following State Governments had not entered into an agreement with the Reserve Bank of India for the conduct of their general banking business?\",\r\noptions: [\r\n\"Jammu and Kashmir and Nagaland\",\r\n\"Sikkim and Manipur\",\r\n\"Jammu and Kashmir, Sikkim and Tripura\",\r\n\"Jammu and Kashmir and Sikkim\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Note below Rule 9<\/b> \u2014 'The Governments of Jammu and Kashmir and Sikkim have not so far entered into agreement with the Reserve Bank of India for the conduct of their general banking business by the Reserve Bank.' The same two States recur as exceptions elsewhere: under <b>Rule 16(3)<\/b> repayment of Central loans and interest by all State Governments 'excepting the Government of Jammu and Kashmir and Sikkim' is settled through the Central Accounts Section.\"\r\n},\r\n{\r\nid: 69,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"As per the Government Accounting Rules, 1990, transactions which cannot be debited or credited directly to the account of the Central Government with the bank, and transactions of other State Governments, are required to be taken to the account of:\",\r\noptions: [\r\n\"The Government of the State in which they occur\",\r\n\"The Central Accounts Section of the Reserve Bank at Nagpur\",\r\n\"The Central Government, pending identification\",\r\n\"The State Government to which the transaction ultimately pertains\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 10<\/b> \u2014 'All transactions which cannot be debited or credited directly to the account of the Central Government with the Bank and transactions of other State Governments shall also be taken to the account of the Government of the State in which they occur.' The territorial principle governs in the first instance, and <b>Rule 13<\/b> applies the same idea at treasuries: such receipts and payments 'shall be taken in the first instance against the cash balance of the State concerned'.\"\r\n},\r\n{\r\nid: 70,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"As per the Government Accounting Rules, 1990, statements of State Government transactions handled by an office or branch of the bank, together with the supporting vouchers, challans and paid cheques, are required to be forwarded:\",\r\noptions: [\r\n\"Monthly, to the Pay and Accounts Officer of the department concerned\",\r\n\"Daily, to the local Treasury Officer or to the Accountant General as the case may be\",\r\n\"Daily, to the Central Accounts Section of the Reserve Bank at Nagpur\",\r\n\"Monthly, to the Accountant General of the State concerned\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 10<\/b> \u2014 such statements 'shall be forwarded by each office and branch of the Bank daily to the local Treasury Officer or to the Accountant General as the case may be. The transactions shall also be reported to Central Accounts Section, Reserve Bank of India, Nagpur.' Both limbs operate, but the documents with vouchers go daily to the Treasury Officer or Accountant General, while Nagpur receives a report for the banking account it maintains under <b>Rule 11<\/b>.\"\r\n},\r\n{\r\nid: 71,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, transactions on account of the discharge value of, and periodical interest on, securities of State Governments are taken directly against the cash balance of the State concerned with the Central Accounts Section with effect from:\",\r\noptions: [\r\n\"1st February, 1990\",\r\n\"1st April, 1990\",\r\n\"1st February, 1978\",\r\n\"1st April, 1982\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Note below Rule 10<\/b> \u2014 'With effect from 1st February, 1978 transactions on account of discharge value of, and periodical interest on securities of State Governments, as well as receipts on account of subscriptions against market loans floated by State Governments are taken by the officers of the Reserve Bank of India directly against the cash balance of the State Government concerned with the Central Accounts Section of the Reserve Bank of India, Nagpur.' The commencement date of the rules, 1st April 1990 (<b>Rule 1<\/b>), is the intended trap.\"\r\n},\r\n{\r\nid: 72,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, receipts on account of subscriptions against market loans floated by State Governments are taken directly against the cash balance of the State concerned by:\",\r\noptions: [\r\n\"The Pay and Accounts Officer of the Ministry of Finance\",\r\n\"The Treasury Officer of the district in which the subscription is received\",\r\n\"The Accountant General of the State concerned\",\r\n\"The officers of the Reserve Bank of India\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Note below Rule 10<\/b> \u2014 these receipts 'are taken by the officers of the Reserve Bank of India directly against the cash balance of the State Government concerned with the Central Accounts Section of the Reserve Bank of India, Nagpur.' The point of the arrangement is that it bypasses the normal treasury or Accountant General route, which is why the Accountant General in option (b) is the natural but wrong choice.\"\r\n},\r\n{\r\nid: 73,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the Central Accounts Section of the Reserve Bank at Nagpur acts as a general clearing house for the adjustment of:\",\r\noptions: [\r\n\"All transactions between different State Governments, and such transactions between the Central and State Governments as may be specified by the Central Government\",\r\n\"All transactions between the Central Government and every State Government without exception\",\r\n\"All transactions arising in Central treasuries in Union Territories\",\r\n\"All transactions between departments of the same Government\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 11<\/b> \u2014 the Central Accounts Section 'shall also act as a general clearing house for the adjustment of (i) all transactions between different State Governments and (ii) such transactions between the Central and State Governments as may be specified by the Central Government.' The asymmetry is deliberate: State-to-State adjustments go through it as a class, but Centre-State adjustments only where specified. Transactions between departments of the same Government are inter-departmental adjustments dealt with elsewhere.\"\r\n},\r\n{\r\nid: 74,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"In terms of the Government Accounting Rules, 1990, adjustments to be made between the accounts of different State Governments are advised to the Central Accounts Section by:\",\r\noptions: [\r\n\"The Controller General of Accounts\",\r\n\"The Accountant General authorised in this behalf\",\r\n\"The Treasury Officer in whose accounts the transaction first appeared\",\r\n\"The Principal Accounts Officer of the Ministry concerned\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 11<\/b> \u2014 'All adjustments to be made between the accounts of different State Governments as well as all payments which one of these Governments has to make to another shall be advised by the Accountant General authorised in this behalf to the Central Accounts Section of the Reserve Bank which will pass the necessary entries in the accounts of the Governments concerned'. The Bank acts only on the advice of the authorised Accountant General; it initiates nothing itself.\"\r\n},\r\n{\r\nid: 75,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"As per the Government Accounting Rules, 1990, an advice sent by an Accountant General to the Central Accounts Section debiting Central Government balances is required to be supported by a certificate that it:\",\r\noptions: [\r\n\"Has been approved by the Controller General of Accounts before issue\",\r\n\"Relates only to transactions specified by the Central Government for clearance through the Bank\",\r\n\"Represents withdrawal of an earlier erroneous credit to the Central Government and not withdrawal of payments already made which were due to the Central Government\",\r\n\"Has been accepted in writing by the Principal Accounts Officer of the Ministry concerned\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 11<\/b> \u2014 the advice must be supported by a certificate 'that this advice represents withdrawal of an earlier erroneous credit to the Central Government and does not represent withdrawal of payments already made which were due to the Central Government and that necessary details are being furnished to the Principal Accounts Officer of the Central Government concerned.' The Principal Accounts Officer is informed after the event; his prior acceptance is not the requirement, which is what makes option (b) the trap.\"\r\n},\r\n{\r\nid: 76,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"In terms of the Government Accounting Rules, 1990, details of transfers effected in the books of the Bank on account of adjustments advised by authorised Accounts Officers are communicated to the originating and the affected Accounts Officers:\",\r\noptions: [\r\n\"At the close of each week\",\r\n\"At the close of each month's account\",\r\n\"At the close of the financial year\",\r\n\"At the close of each day\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 11<\/b> \u2014 such details 'shall be communicated by the Central Accounts Section of the Bank to the originating as well as to the effected Accounts Officers or Accounts Officer of the concerned Ministry\/ Department of the Central Government at the close of each day.' The monthly periodicity in option (c) belongs to a different document in the same rule \u2014 the statement of the closing balance of each State Government, forwarded 'At the close of the accounts of each month'.\"\r\n},\r\n{\r\nid: 77,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"In terms of the Government Accounting Rules, 1990, the statement of the closing balance of each State Government in the books of the Bank, prepared after taking into account all cash transactions in all offices, branches and agencies of the Bank and the adjusting transactions in its own books, is forwarded to the Accounts Officer concerned:\",\r\noptions: [\r\n\"At the close of the accounts of each month\",\r\n\"At the close of each quarter\",\r\n\"On closing the accounts for March Supplementary\",\r\n\"At the close of each day\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 11<\/b> \u2014 'At the close of the accounts of each month, a statement of closing balance of each State Government in the books of the Bank after taking into accounts all cash transactions in all the offices, branches and agencies of the Bank and the adjusting transactions in its own books shall be forwarded by the Central Accounts Section to the Accounts Officer concerned.' March Supplementary is the trap: that is the point at which progressive accounts are furnished under <b>Rules 14(j) and 15(i)<\/b>.\"\r\n},\r\n{\r\nid: 78,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, to keep transactions under the departmentalised system distinct from other Central transactions, the Central Accounts Section of the Reserve Bank of India maintains:\",\r\noptions: [\r\n\"A separate Settlement Account for each Ministry\",\r\n\"A separate proforma account styled 'Departmentalised Ministries Account'\",\r\n\"A separate Detail Book for Central transactions\",\r\n\"A separate Suspense Account below the major head '8658 - Suspense Accounts'\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 11<\/b> \u2014 'To keep the transactions under departmantalised system distinct from other Central transactions, the Central Accounts Section of Reserve Bank of India shall maintain a separate proforma account styled Departmentalised Ministries Account.' The distractors are real records kept by others: the Detail Book is maintained by Accounts Offices under <b>Rule 15(f)<\/b>, and head '8658 - Suspense Accounts' is used at treasuries under <b>Rules 12, 13(b) and 14(b)<\/b>.\"\r\n},\r\n{\r\nid: 79,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the Central Accounts Section of the Reserve Bank sends monthly statements in respect of the accounts it maintains for the Railways, Posts, Telecommunications and Defence to the Controllers of Accounts, Railway Board, Postal Board and:\",\r\noptions: [\r\n\"Department of Telecommunications and the Ministry of Defence\",\r\n\"Telecommunications Commission and the Ministry of Defence (Finance)\",\r\n\"Telecommunications Commission and the Controller General of Defence Accounts\",\r\n\"Telecommunications Board and the Secretary (Defence Finance)\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 11<\/b> \u2014 the Central Accounts Section shall 'send a monthly statement to the Controllers of Accounts, Railway Board, Postal Board, Telecommunications Commission and Controller General of Defence Accounts.' Note that the <b>Note below Rule 8<\/b> names the 'Telecommunications Board' for the corresponding balance statement, while Rule 11 names the Telecommunications Commission \u2014 a difference of designation between the two provisions that the careless reader will miss.\"\r\n},\r\n{\r\nid: 80,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"In terms of the Government Accounting Rules, 1990, in respect of an Accountant General having a separate Central Section of accounts in his books, the statement of closing balance of each such account is sent by the Central Accounts Section:\",\r\noptions: [\r\n\"At the close of each quarter\",\r\n\"At the close of the financial year\",\r\n\"At the close of each day\",\r\n\"At the close of each month's account\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Note below Rule 11<\/b> \u2014 the Central Accounts Section 'shall send a statement of closing balance of each such account to the concerned Accountant General, Principal Accounts Officer of the Ministry\/Department and the Accountant General of Union Territory Government\/ Administration, at the close of each month's account with such supporting details as may be prescribed by the Reserve Bank of India, in consultation with the Controller General of Accounts.' Daily communication under <b>Rule 11<\/b> is confined to details of transfers effected on advices.\"\r\n},\r\n\/\/ ===================== CH 2 : RULES 12-15 =====================\r\n{\r\nid: 81,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, cash balances held in the treasuries of the Central Government form part of:\",\r\noptions: [\r\n\"The Consolidated Fund, the Contingency Fund and the Public Account of India\",\r\n\"The Consolidated Fund and the Public Account of India only\",\r\n\"The Consolidated Fund of India and the Consolidated Fund of the Union Territory concerned\",\r\n\"The Public Account of India and the Public Account of the State in which the treasury is situated\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 12<\/b> \u2014 'Cash balances held in the treasuries of the Central Government form part of the Consolidated Fund, Contingency Fund and the Public Account of India.' All three components are named without qualification. The contrast is with <b>Rule 13<\/b>, where a State treasury balance forms part of the Consolidated Fund, 'the Contingency Fund (if one has been established)' and the Public Account of the State \u2014 the Contingency Fund limb there being conditional.\"\r\n},\r\n{\r\nid: 82,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, treasuries of the Central Government exist in those Union Territories:\",\r\noptions: [\r\n\"Whose accounts have been separated from audit\",\r\n\"Whose accounts have not been separated from audit and continue to be compiled by the Comptroller and Auditor General of India\",\r\n\"For which budget provision is made in the composite Grants of the Central Government\",\r\n\"Which have a Legislative Assembly\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 12<\/b> \u2014 'Such treasuries exist in those Union Territories whose accounts have not been separated from audit and continue to be compiled by the Comptroller and Auditor General of India.' Separation of accounts is the dividing line, and option (b) inverts it. Union Territories <i>with<\/i> separated accounts appear in the <b>Note below Rule 8<\/b>, where Delhi and the Andaman and Nicobar Islands are included in the Departmentalised Ministries' Account Balance.\"\r\n},\r\n{\r\nid: 83,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, transactions on behalf of State Governments arising in Central treasuries are classified in the treasury accounts under the head:\",\r\noptions: [\r\n\"'8658 - Suspense Accounts - Cash Settlement Suspense Account'\",\r\n\"'8675 - Deposits with Reserve Bank'\",\r\n\"'8658 - Suspense Accounts - Suspense Accounts (Civil) - Accounts with Accountant General'\",\r\n\"'8658 - Suspense Accounts - PAO Suspense - Transactions adjustable by PAO'\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 12<\/b> \u2014 such transactions 'shall be classified in the treasury accounts under the head 8658 - Suspense Accounts - Suspense Accounts (Civil) - Accounts with Accountant General and settled in cash by exchange of cheques\/demand drafts as the case may be.' Every distractor is a real head from a neighbouring provision: PAO Suspense is used for Central transactions at State treasuries under <b>Rules 13(b) and 14(b)<\/b>, the Cash Settlement Suspense Account appears in the <b>Note below Rule 12<\/b>, and '8675 - Deposits with Reserve Bank' is the reconciliation head in <b>Rule 15(g)<\/b>.\"\r\n},\r\n{\r\nid: 84,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"In terms of the Government Accounting Rules, 1990, transactions taking place in a Union Territory accredited to one Accountant General, which are adjustable against the cash balances of a State whose accounts are maintained by another Accountant General, are initially taken in the Central Section of accounts under the head:\",\r\noptions: [\r\n\"'8658 - Suspense Accounts - PAO Suspense'\",\r\n\"'8675 - Deposits with Reserve Bank'\",\r\n\"'8658 - Suspense Accounts - Accounts with Accountant General'\",\r\n\"'8658 - Suspense Accounts - Cash Settlement Suspense Account'\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Note below Rule 12<\/b> \u2014 'These transactions are initially taken in the Central Section of accounts under the head 8658 Suspense Accounts - Cash Settlement Suspense Account.' The Note also explains when the exchange of cheques or demand drafts is resorted to, namely where the transaction arises in a Union Territory accredited to one Accountant General but is adjustable against the balances of a State whose accounts another Accountant General maintains.\"\r\n},\r\n{\r\nid: 85,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"In terms of the Government Accounting Rules, 1990, the Treasury Rules of each State Government, which provide that moneys may be received and payments made on behalf of other State Governments by a State treasury, are issued under:\",\r\noptions: [\r\n\"Article 283 of the Constitution\",\r\n\"Article 266 of the Constitution\",\r\n\"Article 150 of the Constitution\",\r\n\"Section 47 of the Union Territories Act, 1963\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 13<\/b> \u2014 'The treasury Rules of each State Government issued under article 283 of the Constitution, however, provide that moneys may be received and payments made on behalf of other State Governments, by a State Treasury.' Article 283 deals with custody of funds; article 266 defines the funds themselves (<b>Rule 2(g) and (k)<\/b>) and article 150 the form of accounts (<b>Preamble<\/b>).\"\r\n},\r\n{\r\nid: 86,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, receipts and payments made by a State treasury on behalf of other State Governments and the Central Government are, in the first instance, taken against:\",\r\noptions: [\r\n\"The cash balance of the Central Government\",\r\n\"The cash balance of the State concerned\",\r\n\"The balance of the Government on whose behalf the transaction is made\",\r\n\"The Cash Settlement Suspense Account in the Central Section of accounts\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 13<\/b> \u2014 'All such receipts and payments on behalf of other State Governments and the Central Government vide (b) infra shall be taken in the first instance against the cash balance of the State concerned.' The State whose treasury handles the money bears the balance first, and the adjustment follows later \u2014 through the Central Accounts Section for other States under <b>Rule 13(a)<\/b>, and by cash settlement with the Pay and Accounts Office for Central transactions under <b>Rule 13(b)<\/b>.\"\r\n},\r\n{\r\nid: 87,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"As per the Government Accounting Rules, 1990, in the case of transactions arising at a State treasury which pertain to other State Governments, the Accountant General is required to make the requisite adjustments:\",\r\noptions: [\r\n\"Through the head 'PAO Suspense' below the major head '8658 - Suspense Accounts'\",\r\n\"By passing the transactions on to the Controller General of Accounts for settlement\",\r\n\"Through the Central Accounts Section of the Reserve Bank against the balances of the other State Governments concerned\",\r\n\"By exchange of cheques or demand drafts with the Accountant General of the other State\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 13(a)<\/b> \u2014 'the Accountant General shall make the requisite adjustments through the Central Accounts Section of the Reserve Bank against the balances of the other State Governments concerned.' Cheques and demand drafts are the method in two other situations: for State transactions at Central treasuries under <b>Rule 12<\/b>, and for Jammu and Kashmir under <b>Note (ii) below Rule 13(a)<\/b>, whose banking business the Reserve Bank does not conduct.\"\r\n},\r\n{\r\nid: 88,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the procedure of adjustment through the Central Accounts Section against the balances of another State Government applies also to:\",\r\noptions: [\r\n\"Transactions of the Central Government arising at non-banking treasuries\",\r\n\"Transactions of Railways, Posts and Defence arising at State treasuries\",\r\n\"Transactions handled by Indian Embassies and Missions in other countries\",\r\n\"Moneys received in the office of the Accountant General on behalf of another State and book entries made there affecting another State's accounts\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Note (i) below Rule 13(a)<\/b> \u2014 'This procedure shall also be applicable to moneys received in the office of the Accountant General on behalf of another State and book entries made in the office of the Accountant General affecting the accounts of another State Government.' The distractors belong to other routes: Central, Railway, Postal and Defence transactions at State treasuries go through PAO Suspense under <b>Rule 13(b)<\/b>, and Embassy transactions are settled by the Ministry of External Affairs under <b>Rule 16(4)<\/b>.\"\r\n},\r\n{\r\nid: 89,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"In terms of the Government Accounting Rules, 1990, settlement of transactions between the Government of Jammu and Kashmir and other States or the Centre is effected:\",\r\noptions: [\r\n\"In cash or by demand drafts, in accordance with instructions contained in separate orders\",\r\n\"Through the head '8658 - Suspense Accounts - Accounts with Accountant General'\",\r\n\"By book adjustment in the accounts of the Controller General of Accounts\",\r\n\"Through the Central Accounts Section of the Reserve Bank of India\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Note (ii) below Rule 13(a)<\/b> \u2014 'As the general banking business of the State Government of Jammu and Kashmir is at present, not conducted by the Reserve bank of India, the settlement of transactions between the State Government and Other States\/the Centre is effected in cash or by demand drafts in accordance with the instructions contained in separate orders.' The reason is the absence of an agreement with the Reserve Bank, recorded in the <b>Note below Rule 9<\/b> for Jammu and Kashmir and Sikkim.\"\r\n},\r\n{\r\nid: 90,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, transactions of the Central Government, including Railways, Postal and Defence Departments, arising at State treasuries are accounted for by the treasuries in the:\",\r\noptions: [\r\n\"Central Section of the Treasury Account under 'Accounts with Accountant General'\",\r\n\"State Section of the Treasury Account under 'PAO Suspense - Transactions adjustable by PAO Ministry\/Department of...'\",\r\n\"State Section of the Treasury Account under 'Cash Settlement Suspense Account'\",\r\n\"Central Section of the Treasury Account under 'Deposits with Reserve Bank'\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 13(b)<\/b> \u2014 such transactions 'shall be accounted for by the treasuries in the State Section of Treasury Account under the head PAO Suspense - Transactions adjustable by PAO Ministry \/ Department of ............... below the Major head 8658 - Suspense Accounts for necessary cash settlement by the Accountant General of the State with the Pay and Accounts Office.' The rule applies to both banking and non-banking treasuries, and <b>Rule 14(b)<\/b> uses the identical head for miscellaneous Central transactions at State treasuries.\"\r\n},\r\n{\r\nid: 91,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"In terms of the Government Accounting Rules, 1990, the cash settlement in respect of Central Government transactions booked at a State treasury under 'PAO Suspense' is effected by:\",\r\noptions: [\r\n\"The Central Accounts Section of the Reserve Bank with the Accountant General\",\r\n\"The Treasury Officer with the Pay and Accounts Office\",\r\n\"The Accountant General of the State with the Pay and Accounts Office\",\r\n\"The Controller General of Accounts with the Principal Accounts Office\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 13(b)<\/b> \u2014 the head is operated 'for necessary cash settlement by the Accountant General of the State with the Pay and Accounts Office.' The treasury only books the transaction; the settlement is between two accounts authorities. <b>Rule 14(b)<\/b> states the same allocation of work for miscellaneous Central transactions such as pensions and interest on Central Government Securities.\"\r\n},\r\n{\r\nid: 92,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"As per the Government Accounting Rules, 1990, all receipts in India on behalf of the Central Government, other than those of Union Territory Administrations having the treasury system, are required to be:\",\r\noptions: [\r\n\"Remitted to the Central Accounts Section of the Reserve Bank at Nagpur\",\r\n\"Paid into the Public Account of India\",\r\n\"Paid into the treasury of the district in which they arise\",\r\n\"Paid into the bank\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 14(a)<\/b> \u2014 'All receipts in India on behalf of the Central Government (other than those of Union Territory Administrations which are having the treasury system) shall be paid into the bank. Drawals in India on behalf of the Central Government from the bank shall be made by cheques drawn thereon.' The treasury route in option (a) is the State and Union Territory pattern under <b>Rule 15(a)<\/b>, where receipts are paid into 'its Treasury or the bank'.\"\r\n},\r\n{\r\nid: 93,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"As per the Government Accounting Rules, 1990, in support of receipt and payment transactions at the bank on behalf of the Central Government, the bank is required to send to the Accounts Officer of the Ministry or Department concerned:\",\r\noptions: [\r\n\"Daily receipt and payment scrolls supported respectively by challans and paid cheques\",\r\n\"Daily statements of closing balance supported by vouchers\",\r\n\"A classified abstract of receipts and payments under prescribed heads\",\r\n\"Monthly receipt and payment scrolls supported by challans and paid cheques\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 14(a)<\/b> \u2014 'daily receipt and payment scrolls supported respectively by challans and paid cheques shall be sent by the bank to the Accounts Officer of the Ministry or Department concerned.' The Classified Abstract in option (d) is compiled at a later stage and by a different authority: under <b>Rule 14(d)<\/b> it is the Pay and Accounts Officer who compiles it from the accounts received from the bank and departmental officers.\"\r\n},\r\n{\r\nid: 94,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"With reference to the Government Accounting Rules, 1990, consider the following miscellaneous transactions which take place at State treasuries on behalf of the Central Government:\\n1. Payment of interest on Central Government Securities\\n2. Repayment of principal on discharge of Central Government Securities\\n3. Payment of pensions, including pensions to freedom fighters\\nWhich of the transactions given above are so accounted for?\",\r\noptions: [\r\n\"1 and 2 only\",\r\n\"2 and 3 only\",\r\n\"1 and 3 only\",\r\n\"1, 2 and 3\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 14(b)<\/b> \u2014 'some miscellaneous receipt and payment transactions (viz. payment of interest, repayment of principal on discharge of Central Government Securities and pensions including pensions to freedom-fighters) take place at State treasuries.' All three are listed, and all are booked under 'PAO Suspense - Transactions adjustable by PAO Ministry\/ Department of...' below the major head '8658 - Suspense Accounts' for cash settlement by the State Accountant General with the concerned Pay and Accounts Office.\"\r\n},\r\n{\r\nid: 95,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, in respect of payments pertaining to Central Government Securities, the debits are borne by:\",\r\noptions: [\r\n\"The Accountant General of the State in which the payment is made\",\r\n\"The Principal Accounts Office, Department of Economic Affairs, New Delhi\",\r\n\"The Principal Accounts Office, Department of Expenditure, New Delhi\",\r\n\"The Pay and Accounts Officer in the Central Pension Accounting Office\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Note 1 below Rule 14(b)<\/b> \u2014 'In respect of payments pertaining to Central Government Securities, Principal Accounts Office, Department of Economic Affairs, New Delhi will bear the debits.' The Central Pension Accounting Office in option (c) is the trap from the very next Note, which allots pension debits: 'In respect of Central (Civil) Pensions including High Court Judges and Freedom Fighters, the debits will be raised against the PAO in the Central Pension Accounting Office.'\"\r\n},\r\n{\r\nid: 96,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, debits in respect of Central (Civil) pensions, including those of High Court Judges and freedom fighters, are raised against:\",\r\noptions: [\r\n\"The Controller General of Accounts\",\r\n\"The Principal Accounts Office, Department of Economic Affairs\",\r\n\"The Pay and Accounts Officer in the Central Pension Accounting Office\",\r\n\"The Accountant General of the State disbursing the pension\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Note 2 below Rule 14(b)<\/b> \u2014 'In respect of Central (Civil) Pensions including High Court Judges and Freedom Fighters, the debits will be raised against the PAO in the Central Pension Accounting Office.' The pairing to hold is the two Notes together: securities to the Principal Accounts Office of the Department of Economic Affairs under Note 1, pensions to the Central Pension Accounting Office under Note 2.\"\r\n},\r\n{\r\nid: 97,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"As per the Government Accounting Rules, 1990, officers of the Civil Ministries and Departments who are allowed to pay their receipts into the Consolidated Fund or the Public Account, or to withdraw moneys in lump for expenditure, are required to submit detailed accounts of their transactions to:\",\r\noptions: [\r\n\"The Principal Accounts Office of the Ministry\",\r\n\"The Central Accounts Section of the Reserve Bank\",\r\n\"The Controller General of Accounts\",\r\n\"Their respective Accounts Officers\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 14(c)<\/b> \u2014 such officers, 'including drawing and disbursing officers with cheque drawing powers', 'shall submit detailed accounts of their transactions to their respective Accounts Officers.' The corresponding provision for the States in <b>Rule 15(c)<\/b> directs the detailed accounts to 'their respective Accountant General', the difference reflecting the departmentalised set-up on the Central Civil side.\"\r\n},\r\n{\r\nid: 98,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, departmental officers such as those of Central Public Works Department Divisions and Forest Divisions may be required to render to the Accounts Officers:\",\r\noptions: [\r\n\"Compiled accounts with suitable abstracts of their transactions classified under prescribed heads of accounts\",\r\n\"Monthly statements of closing balance for reconciliation\",\r\n\"Proforma Capital, Manufacturing, Trading and Profit and Loss accounts\",\r\n\"Daily scrolls supported by challans and paid cheques\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 14(c)<\/b> \u2014 'Some specified Departmental Officers (e.g. CPWD Divisions, Forest Divisions) may be required to render to the Account Officers compiled accounts with suitable abstracts of their transactions classified under prescribed heads of accounts.' Daily scrolls come from the bank under <b>Rule 14(a)<\/b>, and the commercial-form accounts in option (d) are proforma accounts kept outside the general accounts under <b>Rule 18<\/b>.\"\r\n},\r\n{\r\nid: 99,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"As per the Government Accounting Rules, 1990, the 'accounts' which departmental officers are required to submit to their Accounts Officers do NOT relate to:\",\r\noptions: [\r\n\"Accounts of moneys withdrawn from the Contingency Fund\",\r\n\"Accounts maintained by Government servants in respect of expenditure incurred from permanent advances\",\r\n\"Accounts of moneys withdrawn in lump from the Consolidated Fund\",\r\n\"Accounts of receipts paid into the Public Account\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Note below Rule 14(c)<\/b> \u2014 'The accounts referred to in this clause do not relate to the accounts maintained by Government servants in respect of expenditure incurred from permanent advance (i.e. cash imprests).' The identical exclusion is repeated for the States in <b>Rule 15(c)<\/b>. The other three options are precisely the categories the clause does cover \u2014 receipts paid into the Consolidated Fund or Public Account, and moneys withdrawn therefrom or from the Contingency Fund.\"\r\n},\r\n{\r\nid: 100,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"In terms of the Government Accounting Rules, 1990, the Classified Abstract showing the monthly receipts and payments pertaining to a Ministry, Department or Union Territory Administration is compiled by:\",\r\noptions: [\r\n\"The Controller General of Accounts\",\r\n\"The Principal Accounts Office of the Ministry or Department\",\r\n\"The Pay and Accounts Officer\",\r\n\"The Accountant General concerned\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 14(d)<\/b> \u2014 'From the accounts received from the bank and departmental officers, and from the book adjustments initiated in an Accounts Office, a Classified Abstract shall be compiled by the Pay and Accounts Officer showing the monthly receipts and payments pertaining to the Ministry, Department or Union Territory Administration under his payment control, classified under the relevant major, minor, sub and detailed heads.' On the State side the corresponding Departmental Classified Abstracts are compiled by the Civil Account Officers under <b>Rule 15(e)<\/b>.\"\r\n},\r\n{\r\nid: 101,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"In terms of the Government Accounting Rules, 1990, the Consolidated Abstract compiled from the Classified Abstract shows:\",\r\noptions: [\r\n\"The receipts and disbursements by major heads during and to the end of the month\",\r\n\"The balances of accounts in regard to which Government acts as a banker or remitter\",\r\n\"The monthly receipts and payments classified under major, minor, sub and detailed heads\",\r\n\"The progressive totals month by month under major, minor, sub and detailed heads of accounts\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 14(d)<\/b> \u2014 'From the classified Abstract, a Consolidated Abstract showing the progressive totals month by month under major, minor, sub and detailed heads of accounts will be compiled.' Option (a) describes the Classified Abstract itself, option (c) the Abstract of Major Head Totals which is the final stage of compilation on the State side under <b>Rule 15(g)<\/b>, and option (d) the purpose of the Journal and Ledger under <b>Rule 19<\/b>.\"\r\n},\r\n{\r\nid: 102,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"In terms of the Government Accounting Rules, 1990, the monthly compiled account showing receipts and payments under major, minor, sub and detailed heads, including debt, deposit and remittance heads, is sent by the Pay and Accounts Officer to:\",\r\noptions: [\r\n\"His Principal Accounts Office in the Ministry, Department or Union Territory Administration\",\r\n\"The Accountant General of the State in which he functions\",\r\n\"The Ministry of Finance in the Department of Economic Affairs\",\r\n\"The Controller General of Accounts\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 14(e)<\/b> \u2014 'The Pay and Accounts Officer will send to his principal Accounts Office in the Ministry, Department or Union Territory Administration a monthly compiled account... for enabling a consolidated account of the Ministry\/Department or Union Territory Administration as a whole being prepared.' The Controller General of Accounts comes in at the next stage, under <b>Rule 14(f)<\/b>, where he consolidates the Central (Civil) transactions as a whole.\"\r\n},\r\n{\r\nid: 103,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"With reference to the Government Accounting Rules, 1990, consider the following sources from which the Controller General of Accounts prepares the Consolidated Account of the Central (Civil) transactions as a whole:\\n1. Principal Accounts Offices of Ministries and Departments\\n2. Accountants General\\n3. Separated accounts organisations of Union Territory Governments and Administrations\\nHow many of the above are sources?\",\r\noptions: [\r\n\"Only one\",\r\n\"Only two\",\r\n\"All three\",\r\n\"None\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 14(f)<\/b> \u2014 'From the compiled accounts received from (a) Principal Accounts Offices of Ministries\/Departments (b) Accountants General, and (c) separated accounts organisations of Union Territory Governments\/Administrations, the Controller General of Accounts shall prepare a Consolidated Account of the Central (Civil) transactions as a whole.' The Accountants General feature because they still keep Central transactions arising at Central treasuries in certain Union Territories.\"\r\n},\r\n{\r\nid: 104,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the cash balance of the Central Government in the books of the Controller General of Accounts is reconciled at the close of each month with:\",\r\noptions: [\r\n\"The Consolidated Abstracts prepared in the Principal Accounts Offices\",\r\n\"The statements of closing cash balance received from the Central Accounts Section of the Reserve Bank\",\r\n\"The cash accounts rendered by Treasury Officers\",\r\n\"The monthly compiled accounts received from Pay and Accounts Officers\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 14(g)<\/b> \u2014 'The cash balance of the Central Government in the books of the Controller General of Accounts, at the close of each month will be reconciled with the statements of closing cash balance received from the Central Accounts Section of the Reserve Bank.' Option (b) belongs to the State side: under <b>Rule 15(g)<\/b> the Accountant General reconciles with 'the balances shown in the Cash Accounts rendered by Treasury Officers' as well as with the Central Accounts Section statements.\"\r\n},\r\n{\r\nid: 105,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, consolidation of the accounts of the Defence Department as a whole is arranged by:\",\r\noptions: [\r\n\"The Ministry of Defence, from the accounts submitted by the Services Headquarters\",\r\n\"The Secretary (Defence Finance)\",\r\n\"The Controller General of Defence Accounts, from the accounts submitted by the various Controllers of Defence Accounts\",\r\n\"The Controller General of Accounts, from the accounts submitted by the Controllers of Defence Accounts\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 14(h)<\/b> \u2014 'Consolidation of accounts of Defence Department as a whole is arranged by the Controller General of Defence Accounts from the accounts submitted by various Controllers of Defence Accounts functioning under him.' The Secretary (Defence Finance) is the trap from <b>Rule 17(3)<\/b>, where he signs the Defence Appropriation Accounts \u2014 signing the Appropriation Accounts and consolidating the departmental accounts being separate functions.\"\r\n},\r\n{\r\nid: 106,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"As per the Government Accounting Rules, 1990, a copy of the monthly account (Civil) is required to be submitted to the Central Government in the Ministry of Finance (Department of Economic Affairs) by:\",\r\noptions: [\r\n\"The Central Accounts Section of the Reserve Bank\",\r\n\"The Principal Accounts Offices of the Ministries and Departments\",\r\n\"The Comptroller and Auditor General of India\",\r\n\"The Controller General of Accounts\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 14(i)<\/b> \u2014 'A copy of the monthly account (Civil) shall be submitted to the Central Government in the Ministry of Finance (Department of Economic Affairs) by the Controller General of Accounts.' The same clause requires the Postal Board, Telecommunication Board, Railway Board and Controller General of Defence Accounts to 'submit the Consolidated monthly accounts of their respective departments separately to the Central Government' \u2014 they do not route them through the CGA.\"\r\n},\r\n{\r\nid: 107,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"In terms of the Government Accounting Rules, 1990, a progressive account of Central transactions is furnished to the Controller General of Accounts on closing the account for:\",\r\noptions: [\r\n\"March Supplementary\",\r\n\"March Preliminary\",\r\n\"The month of March\",\r\n\"The last month of each quarter\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 14(j)<\/b> \u2014 Principal Accounts Offices, separated accounts organisations of Union Territories and State Accountants General keeping accounts of Union Territories 'shall work out during the year the progressive figures of Central transactions in their books. On closing the account for March Supplementary a progressive account of Central transactions will be furnished by them to the Controller General of Accounts.' <b>Rule 15(i)<\/b> fixes the same stage \u2014 'March (Supplementary)' \u2014 for the State side.\"\r\n},\r\n{\r\nid: 108,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"In terms of the Government Accounting Rules, 1990, the Consolidated Annual Accounts of the Posts, Telecommunications, Railways and Defence Departments are submitted to:\",\r\noptions: [\r\n\"The Comptroller and Auditor General of India, for certification\",\r\n\"The Controller General of Accounts, to enable him to prepare the accounts of annual receipts and disbursements for the purpose of the Central Government\",\r\n\"The Ministry of Finance in the Department of Economic Affairs\",\r\n\"The President of India, through the Ministry of Finance\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 14(j)<\/b> \u2014 these accounts 'shall also be prepared and submitted by the Postal Board, Telecommunication Board, Railway Board and the Controller General of Defence Accounts to the Controller General of Accounts, to enable him to prepare accounts relating to the annual receipts and disbursements for the purpose of the Central Government.' Certification by the C&AG follows later, at the stage described in <b>Rule 17(5)<\/b>.\"\r\n},\r\n{\r\nid: 109,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the Principal Director of Audit, Central, Calcutta and the Principal Accountant General (A&E) West Bengal continue to maintain the Central Section of Account until:\",\r\noptions: [\r\n\"The Central Accounts Section takes over the individual accounts of the Ministries\",\r\n\"The accounts of the Union Territories are separated from audit\",\r\n\"The switch over of pension payment from the treasury counter to Public Sector Banks is completed\",\r\n\"The departmentalisation of accounts of that State is completed\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Note below Rule 14(j)<\/b> \u2014 'The Principal Director of Audit, Central, Calcutta and the Principal Accountant General (A&E) West Bengal will continue to maintain the Central Section of Account till the switch over of pension payment from treasury counter to Public Sector Bank is completed.' The Note is a transitional saving, tied to the pension disbursement arrangement, not to separation of accounts or departmentalisation.\"\r\n},\r\n{\r\nid: 110,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, receipts realised in the Public Works, Forest and other authorised departments of a State are:\",\r\noptions: [\r\n\"Retained by the departmental officers and adjusted against their expenditure\",\r\n\"Paid into the bank only, with daily scrolls sent to the Accountant General\",\r\n\"Accounted for at the treasury under the relevant major, minor and detailed heads\",\r\n\"Paid into a treasury or the bank in lump and accounted for at the treasury merely as receipts on behalf of such departments\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 15(b)<\/b> \u2014 such receipts 'shall be paid into a treasury or the bank in lump and accounted for at the treasure merely as receipts on behalf of such departments. The detailed accounts of such receipts shall be kept by the departmental officers concerned.' The division of labour is the point: lump accounting at the treasury, detailed accounting in the department, which is why option (d) is wrong.\"\r\n},\r\n{\r\nid: 111,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where a departmental officer of a State is authorised to withdraw sums in lump from the treasury or the bank for making payments, the initial accounts of such payments are kept by:\",\r\noptions: [\r\n\"The departmental officer concerned\",\r\n\"The Accountant General\",\r\n\"The bank at which the withdrawal is made\",\r\n\"The treasury\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 15(c)<\/b> \u2014 payments are ordinarily made at the treasury or the bank, 'but some departmental officers may be authorised to withdraw sums in lump from treasury or the bank for making payments. In the former case, the initial accounts of payments shall be kept at the treasury, and in the latter case, such accounts shall be maintained by the departmental officer concerned.' The clause also excludes accounts of expenditure from permanent advances, that is cash imprests.\"\r\n},\r\n{\r\nid: 112,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"As per the Government Accounting Rules, 1990, each State or Central treasury which renders accounts to a State Accountant General is required to submit:\",\r\noptions: [\r\n\"A single consolidated account of all transactions arising in the treasury\",\r\n\"A double set of accounts, one for State Government transactions and the other for Central Government transactions\",\r\n\"Separate accounts for each department whose transactions arise in the treasury\",\r\n\"A daily scroll of receipts and payments supported by challans and paid cheques\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 15(d)<\/b> \u2014 'Each State or Central treasury, which renders accounts to a State Accountant General will submit a double set of accounts, one for transactions of the State Government and the other for transactions of the Central Government.' The separation runs right through the State compilation: <b>Rule 15(e)<\/b> requires Departmental Classified and Consolidated Abstracts 'for the Central transactions' to be 'compiled separately from those for departments of the State Government', and <b>Rule 15(f)<\/b> requires separate Detail Books.\"\r\n},\r\n{\r\nid: 113,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the monthly accounts supported by the requisite schedules and vouchers, in respect of the transactions of the previous month, are received by each Accountant General from the treasuries under his jurisdiction:\",\r\noptions: [\r\n\"Within a fortnight of the close of the month\",\r\n\"On closing the accounts for March Supplementary\",\r\n\"At the beginning of each month\",\r\n\"At the close of each month\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 15(d)<\/b> \u2014 'At the beginning of each month, each Accountant General will receive from the treasuries under his Jurisdiction monthly accounts supported by the requisite schedules, vouchers, in respect of the transactions which took place in the treasury during the previous month.' The stated point in the cycle is the beginning of the month, and March Supplementary in option (d) is the annual closing stage under <b>Rule 15(i)<\/b>.\"\r\n},\r\n{\r\nid: 114,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"In terms of the Government Accounting Rules, 1990, departmental Classified Abstracts prepared by Civil Account Officers show the monthly receipts and payments pertaining to each department:\",\r\noptions: [\r\n\"For each district within the State\",\r\n\"For the Central and State transactions taken together\",\r\n\"For each treasury separately\",\r\n\"For the whole account circle\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 15(e)<\/b> \u2014 'Departmental Classified Abstracts will be compiled by the Civil Account Officers showing the monthly receipts and payments pertaining to each department for the whole account circle, classified under the relevant major, minor, sub and detailed heads.' Option (d) is expressly contradicted by the same clause, which requires the Abstracts for Central transactions to be 'compiled separately from those for departments of the State Government'.\"\r\n},\r\n{\r\nid: 115,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, transactions relating to Debt, Deposit and Remittance heads appearing in the Treasury Cash Accounts, Lists of Payments and other Abstracts are collected for the whole circle of account from month to month in:\",\r\noptions: [\r\n\"The Detail Book\",\r\n\"The Abstract of Major Head Totals\",\r\n\"The Journal and Ledger\",\r\n\"The Departmental Classified Abstract\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 15(f)<\/b> \u2014 such transactions 'will be collected for the whole circle of account under each head of account from month to month in a Detail Book. From the figures in the Detail Book, the Consolidated Abstract of Debt, Deposit, Remittance, Suspense transactions will be prepared'. Separate Detail Books and Consolidated Abstracts are maintained for Central and State transactions. The Journal and Ledger are the double-entry technical accounts under <b>Rule 19<\/b>.\"\r\n},\r\n{\r\nid: 116,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the final stage of compilation of accounts in an Accounts Office is the preparation of:\",\r\noptions: [\r\n\"The Consolidated Abstract of Debt, Deposit, Remittance and Suspense transactions\",\r\n\"The Abstract of Major Head Totals showing receipts and disbursements by major heads during and to the end of the month\",\r\n\"The Trial Balance Sheet prepared from the Journal and Ledger\",\r\n\"The Departmental Consolidated Abstract\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 15(g)<\/b> \u2014 'The final stage of compilation will be the preparation of the Abstract of Major Head Totals showing the receipts and disbursements by major heads during and to end of the month from the Departmental Consolidated Abstracts and the Consolidated Abstracts of Debt and Remittance transactions.' The two Consolidated Abstracts in options (a) and (b) are its inputs, and the Trial Balance Sheet belongs to the separate double-entry set under <b>Rule 19<\/b>.\"\r\n},\r\n{\r\nid: 117,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"In terms of the Government Accounting Rules, 1990, reconciliation of figures in respect of transactions of the Central Government and Union Territory Governments and Administrations arising in the books of the Accountants General is effected under the head:\",\r\noptions: [\r\n\"'8449 - Other Deposits'\",\r\n\"'8658 - Suspense Accounts'\",\r\n\"'8675 - Deposits with Reserve Bank'\",\r\n\"'8658 - Cash Settlement Suspense Account'\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 15(g)<\/b> \u2014 'Reconciliation of figures under the head 8675 - Deposits with Reserve Bank in respect of transactions of the Central Government\/Union Territory Governments and Administrations arising in their books will be effected by the Accountants General.' Head 8658 and its sub-heads are used for a different purpose altogether \u2014 booking transactions pending settlement at treasuries under <b>Rules 12, 13(b) and 14(b)<\/b>.\"\r\n},\r\n{\r\nid: 118,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"With reference to the Government Accounting Rules, 1990, consider the following which an Accountant General renders to the Controller General of Accounts:\\n1. A copy of the monthly account of transactions finally adjusted in his books in respect of Union Territory Administrations\\n2. The relevant portion relating to a Union Territory Government\\n3. The account of Central Government Civil pensions\\nWhich of the above are so rendered?\",\r\noptions: [\r\n\"1 and 2 only\",\r\n\"2 and 3 only\",\r\n\"1 and 3 only\",\r\n\"1, 2 and 3\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 15(h)<\/b> \u2014 'A copy of the monthly account of transactions finally adjusted in their books in respect of Union Territory Administrations, relevant portion relating to a Union Territory Government, and of Central Government Civil pensions will be rendered by the Accountant General to the Controller General of Accounts, vide Rule 14 (f) above.' All three items go to the CGA; the monthly account of the State Government itself goes to that Government under the same clause.\"\r\n},\r\n{\r\nid: 119,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"In terms of the Government Accounting Rules, 1990, on closing the accounts for March (Supplementary), the progressive account of transactions and the accounts relating to annual receipts and disbursements of a State Government are furnished by the Accountant General to:\",\r\noptions: [\r\n\"The Comptroller and Auditor General of India\",\r\n\"The Central Accounts Section of the Reserve Bank\",\r\n\"The Controller General of Accounts\",\r\n\"The State Government concerned\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 15(i)<\/b> \u2014 such an account 'will be furnished by him to the State Government\/Union Territory Government.' What goes to the Controller General of Accounts is different and is specified in the next sentence: 'A progressive account of the transactions of the Union Territory Administrations and relevant transactions of Union Territory Governments for which budget provision is made in the composite Grants of the Central Government and transactions under the Public Account will be sent by the Accountants General to the Controller General of Accounts, vide rule 14 (j) above.'\"\r\n},\r\n{\r\nid: 120,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"As per the Government Accounting Rules, 1990, match List-I with List-II and select the correct answer using the codes given below:\\nList-I (Record)\\nA. Detail Book\\nB. Departmental Classified Abstract\\nC. Abstract of Major Head Totals\\nD. Departmental Consolidated Abstract\\nList-II (Content)\\n1. Monthly receipts and payments pertaining to each department for the whole account circle\\n2. Debt, Deposit and Remittance transactions collected month by month under each head\\n3. Progressive totals month by month under major, minor, sub and detailed heads of revenue receipts and service payments\\n4. Receipts and disbursements by major heads during and to the end of the month\",\r\noptions: [\r\n\"A-2, B-1, C-4, D-3\",\r\n\"A-1, B-2, C-4, D-3\",\r\n\"A-2, B-1, C-3, D-4\",\r\n\"A-3, B-1, C-4, D-2\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"The four records are defined in <b>Rule 15(f), (e), (g) and (e)<\/b> respectively. The compilation runs upward: treasury and departmental accounts feed the Departmental Classified Abstracts, which feed the Departmental Consolidated Abstracts; Debt, Deposit and Remittance items are collected in the Detail Book and consolidated separately; and both streams feed the Abstract of Major Head Totals, which <b>Rule 15(g)<\/b> calls 'the final stage of compilation'.\"\r\n},\r\n{\r\nid: 121,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"As per the Government Accounting Rules, 1990, arrange the following stages of compilation of State accounts in the correct order:\\n1. Preparation of the Abstract of Major Head Totals\\n2. Receipt of monthly accounts from treasuries with schedules and vouchers\\n3. Compilation of Departmental Consolidated Abstracts\\n4. Compilation of Departmental Classified Abstracts\",\r\noptions: [\r\n\"2 - 4 - 3 - 1\",\r\n\"2 - 3 - 4 - 1\",\r\n\"4 - 2 - 3 - 1\",\r\n\"2 - 4 - 1 - 3\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 15(d)<\/b> starts the cycle with monthly treasury accounts received at the beginning of each month. <b>Rule 15(e)<\/b> then compiles Departmental Classified Abstracts 'From the accounts furnished by treasuries and Civil Departmental Officers', and 'From these classified abstracts, separate Departmental Consolidated Abstracts... will be compiled.' <b>Rule 15(g)<\/b> makes the Abstract of Major Head Totals 'The final stage of compilation'.\"\r\n},\r\n\/\/ ===================== CH 2 : RULES 16-19 =====================\r\n{\r\nid: 122,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, transactions appearing in the books of an Accounts Officer of one Ministry or Department of the Central Government which are adjustable in the books of an Accounts Officer of another Ministry or Department are ordinarily:\",\r\noptions: [\r\n\"Passed on to the latter for adjustment and settled by cheque or bank draft\",\r\n\"Booked under 'PAO Suspense' below the major head '8658 - Suspense Accounts'\",\r\n\"Reported to the Controller General of Accounts for consolidation\",\r\n\"Adjusted through the Central Accounts Section of the Reserve Bank of India\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 16(1)<\/b> \u2014 'Subject to any general or special orders issued by the Central Government, transactions appearing in the books of an Accounts Officer in a Ministry \/Department of the Central Government (including Railway, Defence, Posts and Telecommunications) which are adjustable in the books of an Accounts Officer of another Ministry\/Department shall be passed on to the latter for adjustment and settled by cheque or bank draft.' Settlement through the Reserve Bank survives only for the five categories listed in the Note to that sub-rule.\"\r\n},\r\n{\r\nid: 123,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"In terms of the Government Accounting Rules, 1990, all of the following transactions between Central Civil on the one hand and Defence, Posts, Telecommunications and Railways on the other continue to be settled through the Central Accounts Section of the Reserve Bank EXCEPT:\",\r\noptions: [\r\n\"Settlement of Income Tax recoveries made from staff salary bills of Railways\",\r\n\"Payments for stores procured by a Ministry directly from a departmental supplier\",\r\n\"Dividend payable in lieu of tax on Railway Passenger Fares by Railways to Central Revenues\",\r\n\"Loans from General Revenues to Railways and recovery of interest on loans and advances to Railways\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"The <b>Note below Rule 16(1)<\/b> lists five categories only: settlement of payments against supplies arranged by the Directorate General of Supplies and Disposals; debits on account of supplies transactions arising in the books of the Chief Accounts Officer, High Commission of India, London and the Indian Embassy, Washington; 'Dividend payable in lieu of tax on Railway Passenger Fares, by Railways to Central Revenues'; loans from General Revenues to Railways with recovery of interest; and Income Tax recoveries from Railway staff salary bills. Anything outside that list falls under the general rule of settlement by cheque or bank draft.\"\r\n},\r\n{\r\nid: 124,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"In terms of the Government Accounting Rules, 1990, settlement of payments against supplies arranged on behalf of Railways, Defence and Posts by the Directorate General of Supplies and Disposals is effected through the Central Accounts Section of the Reserve Bank. That Directorate functions in the:\",\r\noptions: [\r\n\"Department of Economic Affairs, Ministry of Finance\",\r\n\"Ministry of External Affairs\",\r\n\"Department of Supply, Ministry of Commerce\",\r\n\"Department of Expenditure, Ministry of Finance\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Note (i) below Rule 16(1)<\/b> \u2014 'Settlement of payments against supplies arranged by the Directorate General of Supplies and Disposals in the Department of Supply; in the Ministry of Commerce on behalf of Railway, Defence and Posts.' The Ministry of External Affairs is the trap from <b>Note (ii)<\/b>, where debits arising in the books of the Chief Accounts Officer, High Commission of India, London and the Indian Embassy, Washington 'appear, initially, in the books of the Principal Accounts Officer, Ministry of External Affairs'.\"\r\n},\r\n{\r\nid: 125,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, transactions initially taken against the balance of one State which are eventually adjustable against the balance of another State are passed on to the Accountant General of the latter State through the:\",\r\noptions: [\r\n\"PAO Suspense head below '8658 - Suspense Accounts'\",\r\n\"Departmentalised Ministries Account\",\r\n\"Cash Settlement Suspense Account\",\r\n\"Settlement Account\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 16(2)<\/b> \u2014 such transactions 'shall be passed on to the Accountant General of the latter State through the Settlement Account and the monetary settlement between the two states in respect of such transactions effected by the Accountant General of the former State through the Central Accounts Section of the Reserve Bank.' The Cash Settlement Suspense Account belongs to <b>Note below Rule 12<\/b> and the Departmentalised Ministries Account is the Reserve Bank's proforma account under <b>Rule 11<\/b>.\"\r\n},\r\n{\r\nid: 126,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"In terms of the Government Accounting Rules, 1990, repayment of Central loans and payment of interest thereon by State Governments is settled through the Central Accounts Section of the Reserve Bank of India in the case of:\",\r\noptions: [\r\n\"All State Governments excepting Jammu and Kashmir and Sikkim\",\r\n\"Only those State Governments whose accounts are compiled by the Comptroller and Auditor General\",\r\n\"Only those State Governments which operate on non-banking treasuries\",\r\n\"All State Governments without exception\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 16(3)<\/b> \u2014 'However, repayment of Central loans and payment of interest thereon by the State Governments, excepting the Government of Jammu and Kashmir and Sikkim, are settled through the Central Accounts Section of the Reserve Bank of India, Nagpur.' The exception exists because, as the <b>Note below Rule 9<\/b> records, those two Governments had not entered into an agreement with the Reserve Bank for the conduct of their general banking business.\"\r\n},\r\n{\r\nid: 127,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"In terms of the Government Accounting Rules, 1990, transactions of the Central and State Governments handled in other countries by Indian Embassies and Missions are incorporated in the cash account rendered monthly to:\",\r\noptions: [\r\n\"The Controller General of Accounts\",\r\n\"The Controller of Accounts, Ministry of External Affairs\",\r\n\"The Central Accounts Section of the Reserve Bank of India\",\r\n\"The Accountant General of the State concerned\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 16(4)<\/b> \u2014 such transactions 'shall be incorporated in the cash account rendered by them monthly to the Controller of Accounts. Ministry of External Affairs and the latter will effect cash settlement with the concerned Accounts Officers in India in the manner prescribed by the Controller General of Accounts, on the advice of the Comptroller and Auditor General of India.' The CGA prescribes the manner of settlement but is not the recipient of the accounts.\"\r\n},\r\n{\r\nid: 128,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"With reference to the Government Accounting Rules, 1990, consider the following statements regarding the monthly accounts of the Central Ministries and Departments and of the State Governments:\\n1. They include receipts and disbursements arising directly in the accounts of their Accounts Officers.\\n2. They include receipts and expenditure in other countries.\\n3. They include all credits and debits passed on to them for adjustment by other Accounts Officers in India.\\nWhich of the statements given above are correct?\",\r\noptions: [\r\n\"1 and 2 only\",\r\n\"2 and 3 only\",\r\n\"1 and 3 only\",\r\n\"1, 2 and 3\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 16(5)<\/b> \u2014 the monthly accounts 'will thus include not only the receipts and disbursements arising directly in the accounts of their Accounts Officers but also receipts and expenditure in other countries and all credits and debits passed on to them for adjustment by other Accounts Officers in India.' The sub-rule is the summing-up of Rule 16: it gathers the inter-office settlements of sub-rules (1) to (3) and the foreign transactions of sub-rule (4) into one monthly account.\"\r\n},\r\n{\r\nid: 129,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the annual accounts, including Appropriation Accounts, of the Central Government and of each State and Union Territory Government are prepared in the form prescribed by:\",\r\noptions: [\r\n\"The Government concerned, in consultation with the Accountant General\",\r\n\"The Comptroller and Auditor General of India under article 149 of the Constitution\",\r\n\"The President on the advice of the Comptroller and Auditor General under article 150 of the Constitution\",\r\n\"The Controller General of Accounts under article 150 of the Constitution\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 17(1)<\/b> \u2014 such accounts 'shall be prepared in the form prescribed by the President on the advice of the Comptroller and Auditor General of India under Article 150 of the Constitution of India.' <b>Rule 17(5)<\/b> repeats the formula for the accounts mentioned in sub-rules (3) and (4). The CGA in option (c) exercises that function on the President's behalf under the <b>Note below Rule 3<\/b>, but the form remains one prescribed by the President.\"\r\n},\r\n{\r\nid: 130,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"In terms of the Government Accounting Rules, 1990, the dates on or before which the annual accounts are to be submitted to Parliament or the State or Union Territory Legislature are:\",\r\noptions: [\r\n\"Prescribed by the President under article 150 of the Constitution\",\r\n\"Fixed by the Controller General of Accounts in consultation with the Ministry of Finance\",\r\n\"Fixed by the Comptroller and Auditor General of India\",\r\n\"Determined with the concurrence of the Government concerned\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 17(1)<\/b> \u2014 'These Accounts shall be submitted to the respective State\/Union Territory Legislature, and to Parliament on or before such dates as may be determined with the concurrence of the Government concerned.' A parallel formula governs the preparation stage in <b>Rule 17(5)<\/b>, where the accounts are prepared 'on dates mutually agreed upon with the Comptroller and Auditor General of India' \u2014 agreement in both cases, rather than unilateral prescription.\"\r\n},\r\n{\r\nid: 131,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"In terms of the Government Accounting Rules, 1990, the annual accounts, including Appropriation Accounts, of State Governments and of Union Territory Governments with Legislature are prepared by:\",\r\noptions: [\r\n\"The concerned Accountant General\",\r\n\"The Controller General of Accounts\",\r\n\"The Finance Department of the Government concerned\",\r\n\"The Comptroller and Auditor General of India\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 17(2)<\/b> \u2014 such accounts 'are prepared by the concerned Accountant General and submitted to the Comptroller and Auditor General of India for approval and transmission to the Governor of the State, Administrator of the Union Territory Government concerned, along with his report thereon'. The C&AG approves and transmits; he does not prepare. On the Union side, by contrast, <b>Rule 17(4)<\/b> makes the Controller General of Accounts the preparing authority.\"\r\n},\r\n{\r\nid: 132,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the report of the Comptroller and Auditor General accompanying the annual accounts of a State Government is transmitted to the Governor in terms of:\",\r\noptions: [\r\n\"Article 151(1) of the Constitution\",\r\n\"Article 151(2) of the Constitution\",\r\n\"Article 149 of the Constitution\",\r\n\"Section 10 of the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 17(2)<\/b> \u2014 transmission is 'in terms of Article 151 (2) of the Constitution\/Section 49 of Union Territories Act, 1963 and Section 11 of the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971 for being laid before the Legislature.' Article 151(1) is the Union limb and appears in <b>Rule 17(5)<\/b>, where certified accounts and reports are submitted to the President.\"\r\n},\r\n{\r\nid: 133,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"In terms of the Government Accounting Rules, 1990, appropriation Accounts of Central Ministries other than the Ministry of Railways, and of Central Civil Departments, are prepared by the respective Ministries and Departments:\",\r\noptions: [\r\n\"In consultation with the Accountant General of the State in which they function\",\r\n\"Under the supervision of the Ministry of Finance, Department of Economic Affairs\",\r\n\"Under the guidance and supervision of the Controller General of Accounts\",\r\n\"Under the guidance and supervision of the Comptroller and Auditor General of India\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 17(3)<\/b> \u2014 such Appropriation Accounts 'shall be prepared by the respective Ministries and Departments under the guidance and supervision of the Controller General of Accounts, and signed by their Chief Accounting Authority'. The C&AG's role comes later, at certification under <b>Rule 17(5)<\/b>. The Chief Accounting Authority who signs is the Secretary of the Ministry or Department, as defined in <b>Rule 2(c)<\/b>.\"\r\n},\r\n{\r\nid: 134,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"As per the Government Accounting Rules, 1990, the Union Government Appropriation Accounts (Civil) required to be submitted to Parliament are prepared by:\",\r\noptions: [\r\n\"The Comptroller and Auditor General of India from the accounts certified by him\",\r\n\"The Ministry of Finance, from the accounts signed by the Chief Accounting Authorities\",\r\n\"Each Ministry separately and laid before Parliament individually\",\r\n\"The Controller General of Accounts, by condensing and consolidating the Appropriation Accounts of the Ministries and Departments\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 17(3)<\/b> \u2014 'Union Government Appropriation Accounts (Civil) required to be submitted to Parliament, shall be prepared by the Controller General of Accounts by condensing and consolidating the aforesaid Appropriation Accounts.' Two levels therefore exist: the Ministry-wise accounts signed by each Chief Accounting Authority, and the single condensed account for Parliament prepared by the CGA.\"\r\n},\r\n{\r\nid: 135,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"As per the Government Accounting Rules, 1990, match List-I with List-II and select the correct answer using the codes given below:\\nList-I (Appropriation Accounts of)\\nA. Department of Posts\\nB. Railways\\nC. Defence\\nD. Central Civil Ministries\\nList-II (Signed by)\\n1. Financial Commissioner, Railway Board\\n2. Chief Accounting Authority of the Ministry or Department\\n3. Secretary to the Department of Posts\\n4. Secretary (Defence Finance)\",\r\noptions: [\r\n\"A-3, B-1, C-4, D-2\",\r\n\"A-3, B-4, C-1, D-2\",\r\n\"A-1, B-3, C-4, D-2\",\r\n\"A-2, B-1, C-4, D-3\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 17(3)<\/b> \u2014 'Appropriation Accounts pertaining to Departments of Posts, Telecommunications, Railways and Defence shall be prepared and signed by the Secretaries to the Department of Posts, Department of Telecommunications, Financial Commissioner, Railway Board and Secretary (Defence Finance) respectively', while Central Civil Appropriation Accounts are 'signed by their Chief Accounting Authority'. The Railway signatory is the Financial Commissioner and not a Secretary, which is the discrimination the item tests.\"\r\n},\r\n{\r\nid: 136,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"In terms of the Government Accounting Rules, 1990, the annual accounts of the Government of India as a whole, including the transactions of Posts, Telecommunications, Defence, Railways, Union Territory Administrations and the Public Account of India, are prepared by:\",\r\noptions: [\r\n\"The Controller General of Accounts\",\r\n\"The Ministry of Finance in the Department of Economic Affairs\",\r\n\"The Principal Accounts Offices of the Ministries jointly\",\r\n\"The Comptroller and Auditor General of India\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 17(4)<\/b> \u2014 'Annual accounts of the Government of India as a whole (including transactions of Departments of Posts, Telecommunications, Defence, Railways. Union Territory Administration and transactions under Public Account of India, Accounts of Union Territory Governments with Legislatures showing under the respective heads the annual receipts and disbursement for the purpose of the Union, shall be prepared by the Controller General of Accounts.' This is the preparation stage; certification by the C&AG follows under sub-rule (5).\"\r\n},\r\n{\r\nid: 137,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"In terms of the Government Accounting Rules, 1990, the certified annual accounts and the reports relating to those accounts are submitted by the Comptroller and Auditor General to the President in accordance with:\",\r\noptions: [\r\n\"Section 49 of the Union Territories Act, 1963 and Article 151 of the Constitution\",\r\n\"Section 11 of the Act of 1971 and clause (1) of Article 151 of the Constitution\",\r\n\"Section 10 of the Act of 1971 and clause (2) of Article 151 of the Constitution\",\r\n\"Section 22 of the Act of 1971 and Article 150 of the Constitution\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 17(5)<\/b> \u2014 'The certified annual accounts and the Reports relating to the accounts shall be submitted by the Comptroller and Auditor General to the President in accordance with the provisions of Section 11 of the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971 and clause (1) of Article 151 of the Constitution of India.' Article 151(2) and section 49 of the 1963 Act are the State and Union Territory limbs used in <b>Rule 17(2)<\/b>.\"\r\n},\r\n{\r\nid: 138,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"As per the Government Accounting Rules, 1990, the financial results of a departmental undertaking of a commercial or quasi-commercial character are required to be expressed in the normal commercial form so that:\",\r\noptions: [\r\n\"The accounts may be maintained on an accrual basis throughout Government\",\r\n\"The undertaking may be assessed to tax on its profits\",\r\n\"The cost of the service or undertaking may be accurately known\",\r\n\"The transactions may be excluded from the Consolidated Fund\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 18<\/b> \u2014 'Even though they may be maintained almost entirely for the benefit of the Department, it is still necessary that the financial results of the undertaking should be expressed in the normal commercial form so that the cost of the service or undertaking may be accurately known.' The rule adds that this 'implies the maintenance of suitable Capital, Manufacturing, Trading and Profit and Loss accounts'; it does not disturb the classification of the actual transactions in the regular accounts.\"\r\n},\r\n{\r\nid: 139,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, proforma accounts of commercial undertakings are kept outside the general accounts of Government because the Government system of account is:\",\r\noptions: [\r\n\"Compiled by authorities other than the departmental officers\",\r\n\"Confined to transactions of the Consolidated Fund and the Public Account\",\r\n\"Maintained on a single entry basis\",\r\n\"On a purely cash basis and therefore unsuitable for commercial accounts\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 18<\/b> \u2014 'as the Government system of account being on a purely cash basis is unsuitable for such commercial accounts, they will usually be kept on a pro forma basis outside the general accounts of Government.' Option (a) is a real feature of Government accounts but belongs to <b>Rule 19<\/b>, which states that the accounts 'are based, in the main, on the single entry system' \u2014 a different characteristic from the cash basis.\"\r\n},\r\n{\r\nid: 140,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the actual transactions entering the proforma accounts of a commercial undertaking, except those adjusted on a liability basis:\",\r\noptions: [\r\n\"Find a place primarily in the regular accounts, the commercial accounts being additional as well as separate\",\r\n\"Are excluded from the regular accounts of Government altogether\",\r\n\"Are incorporated in the regular accounts only at the close of the financial year\",\r\n\"Are taken against the Public Account of the Government concerned\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 18<\/b> \u2014 'The actual transactions entering these pro forma accounts, except those adjusted on a liability basis, will find a place primarily in the regular accounts and the commercial accounts will be additional as well as separate.' The proforma set therefore supplements rather than displaces the regular accounts, and the carve-out for items adjusted on a liability basis reflects the cash basis of the general accounts.\"\r\n},\r\n{\r\nid: 141,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"With reference to the Government Accounting Rules, 1990, consider the following proforma accounts which are required to be prepared by Civil Account Offices:\\n1. Irrigation, Navigation, Embankment and Drainage Projects\\n2. Government residential buildings\\n3. Industrial factories and stores maintained by departments\\nWhich of the above are so required?\",\r\noptions: [\r\n\"1 and 2 only\",\r\n\"2 and 3 only\",\r\n\"1 and 3 only\",\r\n\"1, 2 and 3\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 18<\/b> \u2014 'Certain pro forma accounts relating to Irrigation, Navigation, Embankment and Drainage Projects and Government residential buildings are required to be prepared by Civil Account Offices.' Item 3 is wrong on the authority, not the subject: an industrial factory or store is the very example the rule gives of a departmental commercial undertaking, but 'These pro forma accounts shall be maintained by the Departmental authorities themselves in such form as may be prescribed.'\"\r\n},\r\n{\r\nid: 142,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the form in which proforma accounts are prepared in Accounts Offices is determined by:\",\r\noptions: [\r\n\"The Comptroller and Auditor General of India\",\r\n\"The Government concerned, on the advice of the Comptroller and Auditor General of India\",\r\n\"The Controller General of Accounts, on the advice of the Comptroller and Auditor General\",\r\n\"The departmental authorities maintaining the undertaking\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 18<\/b> \u2014 'The form in which any pro forma accounts are prepared in Accounts Offices will be determined by the Government concerned on the advice of the Comptroller and Auditor General of India.' The rule distinguishes two situations: proforma accounts kept by departmental authorities are maintained 'in such form as may be prescribed', while those prepared in Accounts Offices take their form from the Government on the C&AG's advice.\"\r\n},\r\n{\r\nid: 143,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the accounts of Government are based, in the main, on the single entry system, the double entry system being applied only to the maintenance of:\",\r\noptions: [\r\n\"The Detail Book and the Abstract of Major Head Totals\",\r\n\"The Classified and Consolidated Abstracts\",\r\n\"A set of technical accounts called the Journal, Ledger and Trial Balance Sheet\",\r\n\"The proforma accounts of commercial undertakings\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 19<\/b> \u2014 'The accounts of Government are based, in the main, on the single entry system and the double entry system will be applied only in regard to the maintenance of a set of technical accounts called the Journal, Ledger and Trial Balance Sheet.' The Abstracts and the Detail Book in options (a) and (d) belong to the ordinary single-entry compilation under <b>Rule 15(e) and (f)<\/b>.\"\r\n},\r\n{\r\nid: 144,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the main purpose of the Journal and Ledger is to bring out by a scientific method the balances of accounts in regard to which Government acts as:\",\r\noptions: [\r\n\"A trader or manufacturer in commercial undertakings\",\r\n\"An agent of the Reserve Bank of India\",\r\n\"A custodian of the Contingency Fund\",\r\n\"A banker, or remitter, or borrower or lender\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 19<\/b> \u2014 'The main purpose of the Journal and Ledger is to bring out by a scientific method, the balances of accounts in regard to which Government acts as a banker, or remitter or borrower or lender.' The rule adds the reason for the double-entry check: though such balances are worked out in the regular accounts, 'their accuracy can be guaranteed only by a periodical verification with balances brought out in the double entry system.'\"\r\n},\r\n{\r\nid: 145,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"In terms of the Government Accounting Rules, 1990, in the case of the Central Government, the Ledger and summary of balances are prepared by the various Accounts Officers in accordance with the procedure separately prescribed by:\",\r\noptions: [\r\n\"The Controller General of Accounts\",\r\n\"The Ministry of Finance in the Department of Expenditure\",\r\n\"The Central Accounts Section of the Reserve Bank of India\",\r\n\"The Comptroller and Auditor General of India\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 19<\/b> \u2014 'In the case of the Central Government, the various Accounts Officers shall prepare Ledger and summary of balances in accordance with the procedure separately prescribed for the purpose by the Controller General of Accounts.' The State position differs: 'State Accountants General will maintain separate Journal and Ledger for all transactions of the State Government, from which the annual summary of Balances or Trial Balance Sheet is prepared by them.'\"\r\n},\r\n{\r\nid: 146,\r\nchapter: \"CH 2: GENERAL OUTLINES OF THE SYSTEM OF ACCOUNTS\",\r\nquestion: \"In terms of the Government Accounting Rules, 1990, the annual summary of Balances or Trial Balance Sheet in respect of the transactions of a State Government is prepared by:\",\r\noptions: [\r\n\"The Central Accounts Section of the Reserve Bank of India\",\r\n\"The State Accountant General, from the separate Journal and Ledger maintained by him\",\r\n\"The Controller General of Accounts, from the accounts received from the State\",\r\n\"The Finance Department of the State Government\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 19<\/b> \u2014 'State Accountants General will maintain separate Journal and Ledger for all transactions of the State Government, from which the annual summary of Balances or Trial Balance Sheet is prepared by them.' The Controller General of Accounts in option (b) prescribes the corresponding procedure only for the Central Government's Accounts Officers, who prepare a Ledger and summary of balances rather than a Trial Balance Sheet.\"\r\n},\r\n\/\/ ================= RULES: CHAPTERS 3 AND 4 (ids 147-289) ===============\r\n{\r\nid: 147,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"As per the Government Accounting Rules, 1990, the annual accounts of the Central, State and Union Territory Governments record transactions taking place during a financial year running from:\",\r\noptions: [\r\n\"1st January to 31st December\",\r\n\"1st April to 31st March\",\r\n\"1st March to 28th February\",\r\n\"1st July to 30th June\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 20<\/b> \u2014 'The annual accounts of the Central, State and Union Territory Governments shall record transactions which take place during a financial year running from 1st April to 31st March.' The date is the same one on which the rules themselves came into force under <b>Rule 1<\/b>. The financial year fixes the period of account; the separate question of how long the books may stay open afterwards is governed by the Note to this rule.\"\r\n},\r\n{\r\nid: 148,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"With reference to the Government Accounting Rules, 1990, consider the following purposes for which the Government accounts of a year may be kept open for a certain period in the following year:\\n1. Completion of accounting processes in respect of the transactions of March\\n2. Carrying out certain inter-departmental adjustments\\n3. Closing the accounts of several Provident Funds and Suspense heads\\nWhich of the purposes given above are correct?\",\r\noptions: [\r\n\"1 and 2 only\",\r\n\"2 and 3 only\",\r\n\"1 and 3 only\",\r\n\"1, 2 and 3\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Note below Rule 20<\/b> \u2014 the accounts may be kept open 'for completion of the various accounting processes inter alia in respect of the transactions of March, for carrying out certain inter-departmental adjustments, and for closing the accounts of several Provident Funds and Suspense heads.' The word 'inter alia' shows the list is illustrative rather than exhaustive, and the Note separately allows post-year adjustments to rectify mispostings. The Note separately permits adjustments after the close of the year for rectifying mispostings and misclassifications noticed after 31st March.\"\r\n},\r\n{\r\nid: 149,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, an actual cash transaction taking place after 31st March is:\",\r\noptions: [\r\n\"Treated as pertaining to the previous financial year if the accounts of that year are still open\",\r\n\"Not treated as pertaining to the previous financial year even though the accounts of that year may be open\",\r\n\"Treated as pertaining to the previous financial year only with the approval of the Comptroller and Auditor General\",\r\n\"Taken to a suspense head until the accounts of the previous year are closed\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Note below Rule 20<\/b> \u2014 'An actual cash transaction taking place after 31st March, should not, however, be treated as pertaining to the previous financial year even though the accounts for that year may be open for the purposes mentioned above.' The distinction is between book adjustments, which the open period permits, and fresh cash transactions, which always belong to the year in which the cash actually moves \u2014 a corollary of the cash basis in <b>Rule 21<\/b>.\"\r\n},\r\n{\r\nid: 150,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, adjustments may be made after the close of the year for:\",\r\noptions: [\r\n\"Writing back expenditure in excess of the grant voted by the Legislature\",\r\n\"Rectification of mispostings and misclassifications coming to notice after 31st March\",\r\n\"Recording cash receipts realised in the first week of April\",\r\n\"Revising the estimates of receipts and expenditure of the closed year\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Note below Rule 20<\/b> \u2014 'Adjustments may also be made after the close of the year for the rectification of mispostings and misclassifications coming to notice after the 31st March.' Option (b) is expressly barred by the next sentence of the same Note, which keeps post-March cash transactions in the new year. The procedure for rectifying misclassifications is separately provided for in <b>Rule 37<\/b>, which leaves it to be prescribed by Government.\"\r\n},\r\n{\r\nid: 151,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"In terms of the Government Accounting Rules, 1990, transactions in Government accounts represent:\",\r\noptions: [\r\n\"Accrued income and expenditure adjusted on a liability basis\",\r\n\"Receipts and payments as certified by the Comptroller and Auditor General\",\r\n\"Amounts due to or by Government during the financial year\",\r\n\"The actual cash receipts and disbursements during a financial year\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 21<\/b> \u2014 the transactions 'shall represent the actual cash receipts and disbursements during a financial year as distinguished from amounts due to or by Government during the same period.' This cash basis is the reason <b>Rule 18<\/b> requires commercial undertakings to keep proforma accounts outside the general accounts: the Government system 'being on a purely cash basis is unsuitable for such commercial accounts'.\"\r\n},\r\n{\r\nid: 152,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the exception to the rule that Government accounts represent actual cash receipts and disbursements is:\",\r\noptions: [\r\n\"Transactions arising in other countries through Indian Embassies and Missions\",\r\n\"Such book adjustments as may be authorised by the rules or by general or special orders of the Central Government issued on the advice of the Comptroller and Auditor General\",\r\n\"Transactions relating to the Contingency Fund and the Public Account\",\r\n\"Transactions of commercial departments working to a financial result\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 21<\/b> opens with the carve-out \u2014 'With the exception of such book adjustments as may be authorised by these rules or by any general or special orders issued by the Central Government on the advice of the Comptroller and Auditor General of India'. Book adjustments are therefore the only departure from the cash basis, and even they need authority. Foreign transactions in option (b) are not an exception: under <b>Rule 22<\/b> they are brought to account in the Indian books after conversion into rupees.\"\r\n},\r\n{\r\nid: 153,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"In terms of the Government Accounting Rules, 1990, the accounts of Government are required to be maintained in:\",\r\noptions: [\r\n\"The currency of the country in which the transaction takes place\",\r\n\"Indian currency for domestic transactions and foreign currency for transactions abroad\",\r\n\"Such currency as the Reserve Bank of India may determine\",\r\n\"Indian currency, that is, rupees\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 22<\/b> \u2014 'The accounts of Government shall be maintained in Indian currency i.e. rupees.' The rule goes on to require that transactions taking place in other countries be 'brought to account finally in the Indian books after they have been converted into rupees'. Any resulting exchange difference is not left in the head concerned: <b>Rule 32<\/b> takes net gain or loss by exchange to '0075\/2075 \u2014 Miscellaneous General Services \u2014 Gain\/Loss by Exchange'.\"\r\n},\r\n{\r\nid: 154,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"As per the Government Accounting Rules, 1990, transactions of the Central and State Governments taking place in other countries are passed on to India by the Indian Embassies and Missions:\",\r\noptions: [\r\n\"Weekly\",\r\n\"Monthly\",\r\n\"Quarterly\",\r\n\"Daily\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 22<\/b> \u2014 such transactions 'shall be passed on monthly by the Indian Embassies\/Missions to India and brought to account finally in the Indian books after they have been converted into rupees.' The monthly periodicity matches <b>Rule 16(4)<\/b>, under which the transactions are incorporated in the cash account rendered monthly to the Controller of Accounts, Ministry of External Affairs, who then effects cash settlement with the Accounts Officers in India.\"\r\n},\r\n{\r\nid: 155,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"As per the Government Accounting Rules, 1990, match List-I with List-II and select the correct answer using the codes given below:\\nList-I (Part of Government accounts)\\nA. Part I\\nB. Part II\\nC. Part III\\nD. Single Major Head with all transactions recorded under it\\nList-II (Content)\\n1. Public Account\\n2. Consolidated Fund\\n3. Contingency Fund\\n4. The arrangement prescribed for Part II\",\r\noptions: [\r\n\"A-2, B-3, C-1, D-4\",\r\n\"A-1, B-3, C-2, D-4\",\r\n\"A-2, B-1, C-3, D-4\",\r\n\"A-3, B-2, C-1, D-4\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 23<\/b> \u2014 'Government accounts shall be kept in the following three parts' \u2014 Part I Consolidated Fund, Part II Contingency Fund and Part III Public Account. <b>Rule 24(b)<\/b> supplies the fourth pairing: 'In Part II \u2014 Contingency Fund, there shall be a single Major Head and all the transactions met out of the Contingency Fund shall be recorded under it.' Part I and Part III, by contrast, are grouped into sectors and sub-sectors under <b>Rule 24(a) and (c)<\/b>.\"\r\n},\r\n{\r\nid: 156,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, as there is no separate Public Account in the case of Union Territory Governments, the transactions pertaining to that account are booked in the:\",\r\noptions: [\r\n\"Consolidated Fund of the Union Territory Government\",\r\n\"Contingency Fund of the Central Government\",\r\n\"Public Account of the State in which the Union Territory is situated\",\r\n\"Public Account of the Central Government\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Note below Rule 23<\/b> \u2014 'There being no separate Public Account in the case of Union Territory Governments, the transactions pertaining to this account shall be booked in the Public Account of the Central Government.' This is consistent with <b>Rule 2(k)<\/b>, which defines the Public Account by reference to article 266(2) as that of India or of a State only, with no Union Territory limb \u2014 unlike the Consolidated Fund and Contingency Fund definitions, which do carry one.\"\r\n},\r\n{\r\nid: 157,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the two main divisions in Part I of the accounts are:\",\r\noptions: [\r\n\"Debt, Deposits and Advances, and Remittances and Suspense\",\r\n\"Revenue, and Capital, Public Debt, Loans\",\r\n\"Receipts and Expenditure\",\r\n\"Charged and Voted\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 23<\/b> \u2014 'In part I, namely Consolidated Fund, of the accounts, there shall be two main divisions, namely: (i) Revenue... (ii) Capital, Public Debt, Loans'. Option (c) is the separate distinction drawn by <b>Rule 27<\/b> between expenditure subject to the vote of the Legislature and expenditure charged on the Consolidated Fund, and option (d) describes the contents of Part III, the Public Account.\"\r\n},\r\n{\r\nid: 158,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"With reference to the Government Accounting Rules, 1990, consider the following sections which the second division of Part I of the accounts comprises:\\n1. Receipt heads (Capital Account)\\n2. Expenditure heads (Capital Account)\\n3. Public Debt, Loans and Advances\\n4. Expenditure heads (Revenue Account)\\nWhich of the sections given above are correct?\",\r\noptions: [\r\n\"1, 2 and 3 only\",\r\n\"1, 2 and 4 only\",\r\n\"2, 3 and 4 only\",\r\n\"1, 2, 3 and 4\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 23<\/b> \u2014 the second division comprises the sections 'Receipt heads (Capital Account)', 'Expenditure heads (Capital Account)', and 'Public Debt', 'Loans', and 'Advances'. 'Expenditure heads (Revenue Account)' belongs to the first division, which 'shall comprise the section Receipt heads (Revenue Account) dealing with the proceeds of taxation and other receipt classed as revenue, and the Section Expenditure heads (Revenue Account) dealing with expenditure met therefrom.'\"\r\n},\r\n{\r\nid: 159,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the section 'Receipt heads (Capital Account)' deals with:\",\r\noptions: [\r\n\"The proceeds of taxation and other receipts classed as revenue\",\r\n\"Loans raised by Government and their repayments\",\r\n\"Receipts of a capital nature intended to be applied as a set off to capital expenditure\",\r\n\"Receipts of a capital nature which cannot be applied as a set off to capital expenditure\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 23<\/b> \u2014 the section 'deals with receipts of a Capital nature which cannot be applied as a set off to Capital Expenditure.' Option (a) is the deliberate inversion: receipts of a capital nature that <i>are<\/i> intended to be applied as a set off fall in the section 'Expenditure heads (Capital Account)', which 'also includes receipts of a Capital nature intended to be applied as set off to Capital expenditure.'\"\r\n},\r\n{\r\nid: 160,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the section 'Expenditure heads (Capital Account)' deals with expenditure met usually from borrowed funds with the object of:\",\r\noptions: [\r\n\"Meeting the working expenses and maintenance of completed projects\",\r\n\"Increasing concrete assets of a material and permanent character\",\r\n\"Discharging the liabilities of Government under the Public Account\",\r\n\"Providing grants-in-aid to local bodies and institutions\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 23<\/b> \u2014 that section 'deals with expenditure met usually from borrowed funds with the object of increasing concrete assets of a material and permanent character.' The same formula defines capital expenditure in <b>Rule 30(1)<\/b>. Option (d) is expressly excluded by the Note to that rule, under which grants-in-aid to local bodies for creating assets belonging to them cannot ordinarily be classified as capital expenditure.\"\r\n},\r\n{\r\nid: 161,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"With reference to the Government Accounting Rules, 1990, consider the following transactions which are comprised in the section 'Public Debt, Loans and Advances':\\n1. Internal Debt and External Debt of the Central Government\\n2. Loans and advances made by Governments and their recoveries\\n3. Appropriation to Contingency Fund and Inter-State Settlement\\nWhich of the transactions given above are correct?\",\r\noptions: [\r\n\"1 and 2 only\",\r\n\"2 and 3 only\",\r\n\"1 and 3 only\",\r\n\"1, 2 and 3\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 23<\/b> \u2014 that section comprises 'loans raised and their repayments by Government such as, Internal Debt, External Debt of the Central Government, and loans and Advances made by Governments and their recoveries; transactions relating to Appropriation to Contingency Fund and Inter-State Settlement'. The last pair is easily missed: appropriation to the Contingency Fund is recorded in Part I, while the transactions met <i>out of<\/i> that Fund are recorded in Part II under <b>Rule 24(b)<\/b>.\"\r\n},\r\n{\r\nid: 162,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the Contingency Fund transactions recorded in Part II of the accounts relate to the Fund set up under:\",\r\noptions: [\r\n\"Article 283 of the Constitution or Section 49 of the Union Territories Act, 1963\",\r\n\"Article 150 of the Constitution read with Rule 23 of these provisions\",\r\n\"Article 266 of the Constitution or Section 47 of the Union Territories Act, 1963\",\r\n\"Article 267 of the Constitution or Section 48 of the Union Territories Act, 1963\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 23<\/b> \u2014 Part II records 'the transactions connected with the Contingency Fund set up by the Government of India or of a State or Union Territory Government under Article 267 of the Constitution\/ Section 48 of the Union Territories Act, 1963.' The pairing matches <b>Rule 2(h)<\/b>. Article 266 and section 47 in option (a) relate to the Consolidated Fund and the Public Account, and article 283 to the custody of funds, invoked in <b>Rule 13<\/b> for State Treasury Rules.\"\r\n},\r\n{\r\nid: 163,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"As per the Government Accounting Rules, 1990, match List-I with List-II and select the correct answer using the codes given below:\\nList-I (Class of transaction in Part III of the accounts)\\nA. Debt and Deposits\\nB. Advances\\nC. Remittances\\nD. Suspense\\nList-II (Characteristic)\\n1. Government has a claim to recover the amounts paid\\n2. Merely adjusting head covering transfers between different accounting circles\\n3. Government incurs a liability to repay the moneys received\\n4. Merely adjusting head covering remittances of cash between treasuries and currency chests\",\r\noptions: [\r\n\"A-3, B-1, C-4, D-2\",\r\n\"A-1, B-3, C-4, D-2\",\r\n\"A-3, B-1, C-2, D-4\",\r\n\"A-4, B-1, C-3, D-2\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 23<\/b> \u2014 'The transactions under Debt, Deposit and Advances in this part are such in respect of which Government incurs a liability to repay the moneys received or has a claim to recover the amounts paid'. Liability to repay attaches to Debt and Deposits, the claim to recover to Advances. Remittances and Suspense 'shall embrace all merely adjusting heads under which shall appear such transactions as remittances of cash between treasuries and currency chests and transfer between different accounting circles.'\"\r\n},\r\n{\r\nid: 164,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the initial debits or credits to the Remittance and Suspense heads in Part III of the accounts are:\",\r\noptions: [\r\n\"Written off to '8680 \u2014 Miscellaneous Government Account' at the close of the year\",\r\n\"Cleared eventually by corresponding receipts or payments either within the same circle of account or in another account circle\",\r\n\"Transferred to the appropriate revenue or expenditure head before the accounts of the year are closed\",\r\n\"Carried forward indefinitely as balances against the Government concerned\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 23<\/b> \u2014 'The initial debits or credits to these heads will be cleared eventually by corresponding receipts or payments either within the same circle of account or in another account circle.' Option (a) applies only in the limited situations in <b>Rule 38<\/b>, where amounts outstanding due to book-keeping errors, or unreconciled balances, are written off to '8680 \u2014 Miscellaneous Government Account'; and option (c) states the rule in <b>Rule 33<\/b> for transactions touching more than one major head.\"\r\n},\r\n{\r\nid: 165,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"With reference to the Government Accounting Rules, 1990, consider the following sectors into which transactions within the divisions and sections of the Consolidated Fund are grouped:\\n1. General Services\\n2. Social Services\\n3. Economic Services\\nHow many of the above are correct?\",\r\noptions: [\r\n\"Only one\",\r\n\"Only two\",\r\n\"All three\",\r\n\"None\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 24(a)<\/b> \u2014 'the transactions shall be grouped into Sectors such as, General Services, Social Services, Economic Services, under which specific functions or services shall be grouped.' The words 'such as' make the list illustrative rather than exhaustive. Sectors are then 'sub-divided into Major Heads of Account', with sub-sectors interposed in some cases before that division, and each Sector is distinguished by a letter of the alphabet. The same three-fold grouping is what the code ranges under <b>Rule 25<\/b> translate into number bands.\"\r\n},\r\n{\r\nid: 166,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, each sector in a section of the Consolidated Fund is distinguished by:\",\r\noptions: [\r\n\"A Roman numeral\",\r\n\"The name of the department to which it relates\",\r\n\"A letter of the alphabet\",\r\n\"A four digit code number\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 24(a)<\/b> \u2014 'Each Sector in a section shall be distinguished by a letter of the Alphabet', and <b>Rule 24(c)<\/b> applies the same device to the sectors and sub-sectors of the Public Account. The four digit code in option (b) belongs one tier lower: under <b>Rule 25<\/b> 'A four digit Code has been allotted to the Major Head'.\"\r\n},\r\n{\r\nid: 167,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, in Part II of the accounts there is:\",\r\noptions: [\r\n\"One major head for each Government operating the Fund\",\r\n\"A separate sector for each class of contingent expenditure\",\r\n\"A single sector sub-divided into major heads\",\r\n\"A single Major Head under which all transactions met out of the Fund are recorded\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 24(b)<\/b> \u2014 'In Part II \u2014 Contingency Fund, there shall be a single Major Head and all the transactions met out of the Contingency Fund shall be recorded under it.' The single head is why the entire Part carries one code number, 8000, in the range table under <b>Rule 25<\/b>, whereas the Public Account runs from 8001 to 8999.\"\r\n},\r\n{\r\nid: 168,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, in the case of Part III of the accounts, the transactions are grouped into:\",\r\noptions: [\r\n\"Major heads only, without any sectors\",\r\n\"Sectors and sub-sectors, which are further sub-divided into Major Heads of Account\",\r\n\"A single sector divided directly into detailed heads\",\r\n\"Divisions and sections corresponding to those of the Consolidated Fund\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 24(c)<\/b> \u2014 'In the case of Part III \u2014 Public Account, the transactions shall be grouped into sectors and sub-sectors, which shall be further sub-divided into Major Heads of Account. The Sectors\/Sub-Sectors shall be distinguished by letters of the alphabet.' Divisions and sections in option (d) are peculiar to Part I under <b>Rule 23<\/b>.\"\r\n},\r\n{\r\nid: 169,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"As per the Government Accounting Rules, 1990, if the first digit of the four digit code allotted to a Major Head is '0' or '1', the head of account represents:\",\r\noptions: [\r\n\"Loans and Advances\",\r\n\"Revenue Expenditure\",\r\n\"Revenue Receipt\",\r\n\"Capital Expenditure\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 25<\/b> \u2014 'if the first digit is 0 or 1, the Head of Account will represent Revenue Receipt; 2 or 3 will represent Revenue Expenditure; 4 or 5 Capital Expenditure; 6 or 7 Loans and Advances Head; (4000 for Capital Receipt) and 8 will represent Contingency Fund and Public Account \u2014 (8000 for Contingency Fund).' The whole scheme turns on the first digit, which is why the rule then explains the 'adding 2' progression.\"\r\n},\r\n{\r\nid: 170,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"As per the Government Accounting Rules, 1990, match List-I with List-II and select the correct answer using the codes given below:\\nList-I (First digit of the Major Head code)\\nA. 2 or 3\\nB. 4 or 5\\nC. 6 or 7\\nD. 8\\nList-II (Nature of the head)\\n1. Loans and Advances\\n2. Contingency Fund and Public Account\\n3. Revenue Expenditure\\n4. Capital Expenditure\",\r\noptions: [\r\n\"A-3, B-4, C-1, D-2\",\r\n\"A-4, B-3, C-1, D-2\",\r\n\"A-3, B-1, C-4, D-2\",\r\n\"A-3, B-4, C-2, D-1\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 25<\/b> assigns the first digit as follows: '0 or 1... Revenue Receipt; 2 or 3 will represent Revenue Expenditure; 4 or 5 Capital Expenditure; 6 or 7 Loans and Advances Head; (4000 for Capital Receipt) and 8 will represent Contingency Fund and Public Account'. Two single numbers sit outside the pattern and are the usual traps \u2014 4000 for Capital Receipt and 8000 for the Contingency Fund.\"\r\n},\r\n{\r\nid: 171,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the code number of the Revenue Expenditure head corresponding to a Revenue Receipt head is obtained by:\",\r\noptions: [\r\n\"Adding 4 to the first digit of the Revenue Receipt head\",\r\n\"Adding 2 to the last digit of the Revenue Receipt head\",\r\n\"Adding 1 to the first digit of the Revenue Receipt head\",\r\n\"Adding 2 to the first digit of the Revenue Receipt head\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 25<\/b> \u2014 'Adding 2 to the first digit of the Revenue Receipt will give the Code Number allotted to corresponding Revenue Expenditure Head; adding another 2 \u2014 the Capital Expenditure Head and another 2 \u2014 the Loans and Advances Head of Accounts'. The rule illustrates the progression with Crop Husbandry: 0401 receipt, 2401 revenue expenditure, 4401 capital outlay and 6401 loans.\"\r\n},\r\n{\r\nid: 172,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the code '4401' represents:\",\r\noptions: [\r\n\"The Revenue Expenditure Head for Crop Husbandry\",\r\n\"The Capital Outlay on Crop Husbandry\",\r\n\"Loans for Crop Husbandry\",\r\n\"The Receipt Head for Crop Husbandry\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 25<\/b> gives the illustration in full: '0401 represents the Receipt Head for Crop Husbandry; 2401 represents the Revenue Expenditure Head for Crop Husbandry; 4401 represents the Capital Outlay on Crop Husbandry; 6401 represents Loans for Crop Husbandry.' Each of the wrong options is one of the other three codes in the same illustration, so only the 'adding 2' progression distinguishes them.\"\r\n},\r\n{\r\nid: 173,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the pattern of adding 2 to the first digit of the code is not relevant in the case of:\",\r\noptions: [\r\n\"Departments working on commercial lines\",\r\n\"Departments of the Union Territory Administrations\",\r\n\"Departments which are not operating Capital or Loan heads of account\",\r\n\"Departments whose receipts and expenditure are not heavy\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 25<\/b> \u2014 'Such a pattern is however, not relevant for those departments which are not operating Capital\/Loan Head of accounts e.g. Department of Supply.' Option (b) is the trap from the very next sentence, which addresses a different situation: 'In a few cases, however, where receipt\/expenditure is not heavy, certain Major Heads have been combined under and single number, the Major Heads themselves forming sub-major heads under that number.'\"\r\n},\r\n{\r\nid: 174,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where receipt or expenditure is not heavy and certain Major Heads have been combined under a single number, the Major Heads so combined:\",\r\noptions: [\r\n\"Are shown as minor heads below the combined major head\",\r\n\"Are allotted separate code numbers in the Public Account\",\r\n\"Cease to be operated in the accounts\",\r\n\"Themselves form sub-major heads under that number\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 25<\/b> \u2014 'In a few cases, however, where receipt\/expenditure is not heavy, certain Major Heads have been combined under and single number, the Major Heads themselves forming sub-major heads under that number.' The sub-major head is the optional tier recognised by <b>Rule 26(a)<\/b>, which notes that 'Sometimes major heads may be divided into sub-major heads before their further division into minor heads.'\"\r\n},\r\n{\r\nid: 175,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"As per the Government Accounting Rules, 1990, the range of Major Head code numbers allotted to Receipt Heads (Revenue Account) is:\",\r\noptions: [\r\n\"6001-7999\",\r\n\"0020-1999\",\r\n\"2011-3999\",\r\n\"4046-5999\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 25<\/b> \u2014 'The range of code numbers allotted under the scheme of codification is shown below', and the table then gives Receipt Heads (Revenue Account) 0020-1999; Expenditure Heads (Revenue Account) 2011-3999; Receipt Head (Capital Account) 4000; Expenditure Heads (Capital Account) 4046-5999; Public Debt, Loans and Advances 6001-7999; Contingency Fund 8000; Public Account 8001-8999. Each wrong option here is one of the other real ranges from the same table.\"\r\n},\r\n{\r\nid: 176,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"As per the Government Accounting Rules, 1990, match List-I with List-II and select the correct answer using the codes given below:\\nList-I (Section or Part)\\nA. Expenditure Heads (Revenue Account)\\nB. Expenditure Heads (Capital Account)\\nC. Public Debt, Loans and Advances\\nD. Public Account\\nList-II (Range of Major Head code numbers)\\n1. 6001-7999\\n2. 8001-8999\\n3. 2011-3999\\n4. 4046-5999\",\r\noptions: [\r\n\"A-3, B-4, C-1, D-2\",\r\n\"A-4, B-3, C-1, D-2\",\r\n\"A-3, B-1, C-4, D-2\",\r\n\"A-3, B-4, C-2, D-1\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 25<\/b> \u2014 'The range of code numbers allotted under the scheme of codification is shown below'. The two single-number entries in that table are the ones most often confused with these bands: the Receipt Head (Capital Account) carries the solitary number 4000 and the whole Contingency Fund carries 8000, which is why the Public Account band begins at 8001 and the Capital expenditure band at 4046 rather than at 4001.\"\r\n},\r\n{\r\nid: 177,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the code number 4000 is allotted to:\",\r\noptions: [\r\n\"The first head in the Public Account\",\r\n\"The Contingency Fund\",\r\n\"Receipt Head (Capital Account)\",\r\n\"The first Expenditure Head (Capital Account)\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 25<\/b> \u2014 the parenthetical '(4000 for Capital Receipt)' in the text of the rule is confirmed by the range table, which shows 'Section II - Receipt Head (Capital Account) 4000'. The Contingency Fund carries 8000, expenditure heads of the Capital Account begin at 4046, and the Public Account begins at 8001 \u2014 all three being the neighbouring figures in the same table.\"\r\n},\r\n{\r\nid: 178,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"With reference to the Government Accounting Rules, 1990, consider the following statements regarding the codification of Major Heads:\\n1. A four digit code has been allotted to the Major Head.\\n2. The first digit indicates whether the head is a Receipt Head, a Revenue Expenditure Head, a Capital Expenditure Head, a Loans and Advances Head, or pertains to the Public Account.\\n3. The Contingency Fund is allotted the code number 4000.\\nWhich of the statements given above are correct?\",\r\noptions: [\r\n\"1 and 2 only\",\r\n\"2 and 3 only\",\r\n\"1 and 3 only\",\r\n\"1, 2 and 3\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"Statements 1 and 2 reproduce the opening of <b>Rule 25<\/b>. Statement 3 swaps the two special numbers: the rule allots '8000 for Contingency Fund' and '4000 for Capital Receipt'. The range table confirms both \u2014 'Part II - Contingency Fund 8000' and 'Section II - Receipt Head (Capital Account) 4000'. These are the only single-value entries in the whole scheme, every other class being allotted a band, which is why the two are so often transposed.\"\r\n},\r\n{\r\nid: 179,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the main unit of classification in accounts is the:\",\r\noptions: [\r\n\"Minor head\",\r\n\"Detailed head\",\r\n\"Sector\",\r\n\"Major head\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 26(a)<\/b> \u2014 'The main unit of classification in accounts shall be the major head which shall be divided into minor heads, each of which shall have a number of subordinate heads, generally shown as sub-heads. The sub-heads are further divided into detailed heads.' Because the major head is the main unit, it alone carries the four digit code under <b>Rule 25<\/b>, while sectors are distinguished only by a letter of the alphabet under <b>Rule 24(a)<\/b>.\"\r\n},\r\n{\r\nid: 180,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"With reference to the Government Accounting Rules, 1990, arrange the following in the correct descending order of the classification structure of Government accounts:\\n1. Minor heads\\n2. Sectors\\n3. Detailed heads\\n4. Major heads\\n5. Sub-heads\",\r\noptions: [\r\n\"2 - 4 - 1 - 5 - 3\",\r\n\"4 - 2 - 1 - 5 - 3\",\r\n\"2 - 4 - 5 - 1 - 3\",\r\n\"2 - 1 - 4 - 5 - 3\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 26(a)<\/b> \u2014 'The Sectors, Major heads, Minor heads, Sub-heads and Detailed heads together constitute a five tier arrangement of the classification structure of Government Accounts.' Sub-major heads are an optional sixth tier interposed below the major head, since 'Sometimes major heads may be divided into sub-major heads before their further division into minor heads.'\"\r\n},\r\n{\r\nid: 181,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the classification structure of Government accounts constituted by Sectors, Major heads, Minor heads, Sub-heads and Detailed heads is described as a:\",\r\noptions: [\r\n\"Four tier arrangement\",\r\n\"Five tier arrangement\",\r\n\"Six tier arrangement\",\r\n\"Three tier arrangement\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 26(a)<\/b> \u2014 these 'together constitute a five tier arrangement of the classification structure of Government Accounts.' The count is of the five named tiers. The sub-major head, used only 'sometimes', is not counted even though the same clause recognises it \u2014 'Sometimes major heads may be divided into sub-major heads before their further division into minor heads' \u2014 and that is the distinction the question turns on. <b>Rule 25<\/b> shows when it arises: where receipt or expenditure is not heavy, combined major heads themselves form sub-major heads under a single number.\"\r\n},\r\n{\r\nid: 182,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"As per the Government Accounting Rules, 1990, match List-I with List-II and select the correct answer using the codes given below:\\nList-I (Tier of classification)\\nA. Major head\\nB. Minor head\\nC. Sub-head\\nD. Detailed head\\nList-II (What it generally corresponds to)\\n1. Programme undertaken to achieve the objectives of the function\\n2. Object classification, indicating the nature of expenditure in terms of inputs\\n3. Function of Government\\n4. Scheme or activity under a programme\",\r\noptions: [\r\n\"A-3, B-1, C-4, D-2\",\r\n\"A-1, B-3, C-4, D-2\",\r\n\"A-3, B-4, C-1, D-2\",\r\n\"A-3, B-1, C-2, D-4\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 26(b)<\/b> \u2014 major heads 'shall generally correspond to Functions of Government', minor heads 'shall identify the Programme undertaken to achieve the objectives of the function', and schemes or activities under a programme 'shall, generally, correspond to sub-heads below the minor head'. <b>Rule 26(c)<\/b> completes the chain: 'A detailed head, is termed as an object classification.' The function-programme-scheme-object ladder is the substance of the whole rule.\"\r\n},\r\n{\r\nid: 183,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, in regard to non-developmental expenditure or expenditure of an administrative nature, the sub-heads may denote:\",\r\noptions: [\r\n\"The sectors under which specific functions or services are grouped\",\r\n\"The functions of Government such as different services provided by it\",\r\n\"The components of a programme, such as Organisations or the different Wings of Administration\",\r\n\"The object of expenditure in terms of inputs such as Salaries and Office Expenses\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 26(b)<\/b> \u2014 'In certain cases, especially in regard to non-developmental expenditure or expenditure of an administrative nature, the sub-heads may denote the components of a programme, such as Organisations or the different Wings of Administration.' This is the departure from the ordinary position in the same clause, where sub-heads correspond to the schemes or activities making up a programme. Option (c) describes the detailed head under <b>Rule 26(c)<\/b>.\"\r\n},\r\n{\r\nid: 184,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, on the expenditure side of the accounts, detailed heads are primarily meant for:\",\r\noptions: [\r\n\"Distinguishing charged expenditure from voted expenditure\",\r\n\"Grouping specific functions or services under a sector\",\r\n\"Identifying the programme undertaken to achieve the objectives of a function\",\r\n\"Itemised control over expenditure\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 26(c)<\/b> \u2014 'detailed heads are primarily meant for itemised control over expenditure and indicate the object or nature of expenditure on a scheme or activity or organisation in terms of inputs such as Salaries, Office Expenses, Grants-in-aid, Loans, Investments.' The charged and voted distinction in option (c) is made under <b>Rule 27<\/b> by appending those expressions to the heads concerned, and is not a tier of classification at all.\"\r\n},\r\n{\r\nid: 185,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"With reference to the Government Accounting Rules, 1990, consider the following which are cited as examples of inputs indicated by a detailed head:\\n1. Salaries\\n2. Office Expenses\\n3. Grants-in-aid\\n4. Investments\\nHow many of the above are correct?\",\r\noptions: [\r\n\"Only two\",\r\n\"Only three\",\r\n\"All four\",\r\n\"Only one\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 26(c)<\/b> lists them together \u2014 the detailed head indicates 'the object or nature of expenditure on a scheme or activity or organisation in terms of inputs such as Salaries, Office Expenses, Grants-in-aid, Loans, Investments.' All four named here appear in that list, along with Loans. This is the object classification tier, which is why it sits at the bottom of the five tier arrangement in <b>Rule 26(a)<\/b>.\"\r\n},\r\n{\r\nid: 186,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"In terms of the Government Accounting Rules, 1990, the detailed classification of account heads and the order in which the Major and Minor heads appear in all account records are prescribed by:\",\r\noptions: [\r\n\"The Comptroller and Auditor General of India\",\r\n\"The Central Government from time to time on the advice of the Comptroller and Auditor General of India\",\r\n\"The Controller General of Accounts, with the concurrence of the Ministry of Finance\",\r\n\"Each Government in respect of its own accounts\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 26(d)<\/b> \u2014 such classification and order 'shall be such as are prescribed by the Central Government from time to time on the advice of the Comptroller and Auditor General of India.' The clause adds that the 'List of Major and Minor Heads of Account of Union and States contains the classification prescribed in this regard' and that the classification, including the code numbers assigned up to major and minor heads, 'should be strictly followed'.\"\r\n},\r\n{\r\nid: 187,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the document which contains the detailed classification of account heads prescribed for the Union and the States is the:\",\r\noptions: [\r\n\"Civil Accounts Manual issued by the Controller General of Accounts\",\r\n\"General Financial Rules of the Central Government\",\r\n\"List of Major and Minor Heads of Account of Union and States\",\r\n\"Account Code for Accountants General\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 26(d)<\/b> \u2014 'The List of Major and Minor Heads of Account of Union and States contains the classification prescribed in this regard. The classification prescribed (including the code No. assigned upto the major heads and minor heads thereunder) should be strictly followed.' The General Financial Rules are a different instrument, referred to in the <b>Note below Rule 39<\/b> for the criteria governing charges for services rendered.\"\r\n},\r\n{\r\nid: 188,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the entrustment to State Governments of the functions of the Central Government relating to the opening of sub-heads and detailed heads of account was made in terms of:\",\r\noptions: [\r\n\"Clause (1) of article 239 of the Constitution\",\r\n\"Article 150 of the Constitution read with article 151\",\r\n\"Article 283 of the Constitution\",\r\n\"Clause (1) of article 258 of the Constitution\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Note 1 below Rule 26(d)<\/b> \u2014 State Governments 'have been entrusted with their consent, in terms of clause (1) of article 258 of the Constitution, the functions of the Central Government under Article 150 of the Constitution in so far as such functions relate to the opening of sub-heads and detailed heads of accounts'. Article 239(1) is the trap from <b>Note 2<\/b>, which is the corresponding provision for Administrators of Union Territories.\"\r\n},\r\n{\r\nid: 189,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the entrustment of these functions to the State Governments generally took effect from 1st January, 1982, but in the case of certain States it took effect from:\",\r\noptions: [\r\n\"1st April, 1990\",\r\n\"15th January, 1982\",\r\n\"1st April, 1982\",\r\n\"1st February, 1978\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Note 1 below Rule 26(d)<\/b> \u2014 'With effect from 1st January, 1982 and in the case of Jammu and Kashmir, Maharashtra, Manipur and Sikkim from 15th January, 1982'. The other dates are real but belong elsewhere: 1st April 1982 is when the corresponding direction to Union Territory Administrators took effect under <b>Note 2<\/b>, and 1st February 1978 relates to State securities transactions under the <b>Note below Rule 10<\/b>.\"\r\n},\r\n{\r\nid: 190,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"With reference to the Government Accounting Rules, 1990, consider the following States for which the entrustment of functions relating to the opening of sub-heads and detailed heads took effect from 15th January, 1982:\\n1. Jammu and Kashmir\\n2. Maharashtra\\n3. Manipur\\n4. Sikkim\\nHow many of the above are correct?\",\r\noptions: [\r\n\"Only two\",\r\n\"Only three\",\r\n\"All four\",\r\n\"Only one\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Note 1 below Rule 26(d)<\/b> names exactly these four \u2014 'in the case of Jammu and Kashmir, Maharashtra, Manipur and Sikkim from 15th January, 1982'. Two of them recur as exceptions elsewhere in these rules: Jammu and Kashmir and Sikkim had not entered into a banking agreement with the Reserve Bank under the <b>Note below Rule 9<\/b>, and are excepted from settlement of Central loan repayments through the Bank under <b>Rule 16(3)<\/b>.\"\r\n},\r\n{\r\nid: 191,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"With reference to the Government Accounting Rules, 1990, consider the following conditions subject to which State Governments exercise the entrusted functions relating to the opening of sub-heads and detailed heads:\\n1. Orders issued by a State Government are to be consistent with the directions issued by the Central Government from time to time.\\n2. No sums are to be paid by the Central Government to the State in respect of any extra costs of administration incurred in connection with the entrusted functions.\\n3. The State Government is to obtain the prior approval of the Comptroller and Auditor General in each case.\\nWhich of the conditions given above are correct?\",\r\noptions: [\r\n\"1 and 2 only\",\r\n\"2 and 3 only\",\r\n\"1 and 3 only\",\r\n\"1, 2 and 3\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Note 1 below Rule 26(d)<\/b> imposes only two conditions \u2014 that orders 'are consistent with the directions issued by the Central Government from time to time', and that 'No sums shall be paid by the Central Government to the State Government concerned in respect of any extra costs of administration'. Statement 3 imports the requirement of consultation with the accredited Audit officer, which applies to the departmental delegation under <b>Note (i) below Rule 6<\/b>, not to this entrustment.\"\r\n},\r\n{\r\nid: 192,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the Administrators of certain Union Territories were directed to discharge the functions of the Central Government relating to the opening of sub-heads and detailed heads of account by:\",\r\noptions: [\r\n\"The Controller General of Accounts, on the advice of the Comptroller and Auditor General\",\r\n\"The Central Government in the Ministry of Finance\",\r\n\"The President, in terms of clause (1) of article 239 of the Constitution\",\r\n\"The Comptroller and Auditor General of India\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Note 2 below Rule 26(d)<\/b> \u2014 'With effect from 1st April, 1982 the President in terms of clause (1) of Article 239 of the Constitution, has directed the Administrators of the Union Territories... subject to his control, also to discharge the functions of the Central Government under Article 150'. The direction is the President's and is expressly 'subject to his control', which distinguishes it from the entrustment to States under article 258(1) in Note 1.\"\r\n},\r\n{\r\nid: 193,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"With reference to the Government Accounting Rules, 1990, consider the following Union Territories whose Administrators were directed to discharge the functions relating to the opening of sub-heads and detailed heads of account:\\n1. Arunachal Pradesh\\n2. Goa, Daman and Diu\\n3. Mizoram\\n4. Pondicherry\\nHow many of the above are correct?\",\r\noptions: [\r\n\"Only two\",\r\n\"Only three\",\r\n\"All four\",\r\n\"Only one\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Note 2 below Rule 26(d)<\/b> names 'the Administrators of the Union Territories of Arunachal Pradesh, Goa, Daman & Diu, Mizoram and Pondicherry'. The list is distinct from the Union Territories mentioned elsewhere in these rules \u2014 Delhi and the Andaman and Nicobar Islands, whose accounts had been separated, are included in the Departmentalised Ministries' Account Balance under the <b>Note below Rule 8<\/b>.\"\r\n},\r\n{\r\nid: 194,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the discharge by Union Territory Administrators of the functions relating to the opening of sub-heads and detailed heads is subject to the condition that:\",\r\noptions: [\r\n\"Prior consultation shall be held with the accredited Audit officer in each case\",\r\n\"The Comptroller and Auditor General shall approve every head so opened\",\r\n\"The Central Government shall meet the extra cost of administration involved\",\r\n\"It shall be subject to the forms prescribed by the President under Article 150\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Note 2 below Rule 26(d)<\/b> \u2014 'the said discharge of functions shall be subject to the forms prescribed by the President under Article 150; and No sums shall be paid by the Central Government to the Union Territory concerned in respect of any extra cost of administration'. Option (d) reverses the second condition, and option (b) belongs to the departmental delegation under <b>Note (i) below Rule 6<\/b>.\"\r\n},\r\n{\r\nid: 195,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"In terms of the Government Accounting Rules, 1990, directions in connection with the exhibition of expenditure incurred by State and Union Territory Governments against grants-in-aid and loans given to them under Central Plan Schemes and Centrally sponsored Plan Schemes are issued by:\",\r\noptions: [\r\n\"The Comptroller and Auditor General of India\",\r\n\"The Ministry of Finance (Department of Expenditure - Controller General of Accounts) on the advice of the Comptroller and Auditor General\",\r\n\"The Planning Commission in consultation with the Ministry of Finance\",\r\n\"The administrative Ministry sanctioning the grant or loan\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Note 3 below Rule 26(d)<\/b> \u2014 these are 'Directions issued by the Ministry of Finance (Department of Expenditure - Controller General of Accounts) on the advice of the Comptroller and Auditor General in connection with the exhibition of expenditure incurred by State\/Union Territory Governments against grants-in-aid and loans given to them by various Ministries\/Departments of the Government of India under Central Plan Schemes and Centrally sponsored Plan Schemes.' The formula matches <b>Rule 2(f)<\/b>, where the CGA acts on the C&AG's advice.\"\r\n},\r\n{\r\nid: 196,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, expenditure which is subject to the vote of the Legislature is:\",\r\noptions: [\r\n\"Recorded in Part II of the accounts along with Contingency Fund transactions\",\r\n\"Distinguished only in the Budget Estimates and not in the accounts\",\r\n\"Shown in the accounts separately from expenditure which is charged on the Consolidated Fund\",\r\n\"Shown in the accounts together with charged expenditure under a common head\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 27<\/b> \u2014 such expenditure 'shall be shown in the accounts separately from expenditure which is Charged (on the Consolidated Fund of India or of a State or Union Territory Government. The expression Charged or Voted shall be appended to the heads concerned to distinguish the two categories of expenditure.' The distinction therefore lives in the accounts themselves, not merely in the estimates.\"\r\n},\r\n{\r\nid: 197,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the two categories of expenditure, charged and voted, are distinguished in the accounts by:\",\r\noptions: [\r\n\"Recording them in separate parts of the accounts\",\r\n\"Maintaining separate Consolidated Abstracts for each category\",\r\n\"Allotting separate major head code numbers to each category\",\r\n\"Appending the expression 'Charged' or 'Voted' to the heads concerned\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 27<\/b> \u2014 'The expression Charged or Voted shall be appended to the heads concerned to distinguish the two categories of expenditure.' No separate code range is used, so option (a) is wrong: the ranges under <b>Rule 25<\/b> distinguish revenue from capital and receipts from expenditure, not charged from voted. Nor are the two categories put in different parts of the accounts, since both are expenditure from the Consolidated Fund and so belong to Part I under <b>Rule 23<\/b>.\"\r\n},\r\n{\r\nid: 198,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the word 'Form' used in Article 150 of the Constitution has a comprehensive meaning so as to include the prescription of:\",\r\noptions: [\r\n\"The broad form in which the accounts are to be kept and also the basis for selecting appropriate heads under which transactions are to be classified\",\r\n\"The form of the Appropriation Accounts and the audit reports thereon\",\r\n\"The form of the estimates of receipts and expenditure framed by Government\",\r\n\"The broad form in which the accounts are to be kept, and nothing more\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 28(1)<\/b> \u2014 'The word Form used in Article 150 has a comprehensive meaning so as to include the prescription not only of the broad form in which the accounts are to be kept but also the basis for selecting appropriate heads under which the transactions are to be classified.' This is what makes the whole classification structure of <b>Rules 23 to 26<\/b> a matter for the President on the advice of the C&AG.\"\r\n},\r\n{\r\nid: 199,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where there is divergence between the heads indicated in the estimates or an order of Appropriation and the heads opened in conformity with the rules, the receipt or expenditure is brought to account:\",\r\noptions: [\r\n\"Under the head indicated in the estimates or the order of Appropriation\",\r\n\"Under the appropriate unit of classification as determined by the President on the advice of the Comptroller and Auditor General of India\",\r\n\"Under a suspense head pending the orders of the Central Government\",\r\n\"Under the head determined by the Chief Accounting Authority concerned\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 28(2)<\/b> \u2014 'Where there is divergence, the corresponding receipt or expenditure shall be brought to account under the appropriate major head or minor head or other unit of classification as determined by the President on the advice of the Comptroller and Auditor General of India.' The accounts classification therefore prevails over the budgetary description, the estimates being required only to indicate provisions 'ordinarily against heads opened in conformity with these rules'.\"\r\n},\r\n{\r\nid: 200,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, as a general rule the classification of transactions in Government accounts has closer reference to:\",\r\noptions: [\r\n\"The authority which sanctions the revenue or expenditure\",\r\n\"The department in which the revenue or expenditure occurs\",\r\n\"The function, programme and activity of the Government and the object of the revenue or expenditure\",\r\n\"The source from which the expenditure is financed\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 29<\/b> \u2014 the classification 'shall have closer reference to the function, programme and activity of the Government and the object of the revenue or expenditure, rather than the department in which the revenue or expenditure occurs.' This is the accounting expression of the function-programme-scheme-object ladder built by <b>Rule 26(b) and (c)<\/b>, and it is subject to the exceptions the same rule then gives.\"\r\n},\r\n{\r\nid: 201,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, receipts representing 'Interest' are shown under the major head:\",\r\noptions: [\r\n\"0075 \u2014 Miscellaneous General Services\",\r\n\"2059 \u2014 Public Works\",\r\n\"0029 \u2014 Land Revenue\",\r\n\"0049 \u2014 Interest Receipts\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 29<\/b> cites this as an exception to the functional principle \u2014 'receipts representing Interest are shown under 0049 \u2014 Interest Receipts... irrespective of the functions to which they relate.' Every distractor is a real head used elsewhere in these rules: 0029 \u2014 Land Revenue in <b>Rule 33(1)<\/b>, 0075 \u2014 Miscellaneous General Services in <b>Rule 32<\/b>, and 2059 \u2014 Public Works in the second exception in this very rule.\"\r\n},\r\n{\r\nid: 202,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, expenditure on the maintenance and repairs of non-residential buildings under the administrative control of the Public Works Department is shown under the major head:\",\r\noptions: [\r\n\"2059 \u2014 Public Works\",\r\n\"0059 \u2014 Public Works\",\r\n\"2216 \u2014 Housing\",\r\n\"The functional major head to which the buildings relate\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 29<\/b> \u2014 such expenditure is 'shown under the major head 2059 \u2014 Public Works irrespective of the functions to which they relate.' Option (d) states the general principle which this exception displaces. The receipt counterpart, '0059-Public Works', appears in Schedule I under <b>Rule 71<\/b> as a head to which sale proceeds of land sold by the Public Works Department are credited.\"\r\n},\r\n{\r\nid: 203,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"With reference to the Government Accounting Rules, 1990, consider the following matters in respect of which important general orders governing classification are issued by Government from time to time:\\n1. Pay and allowances, including travelling allowances, of Government servants\\n2. Expenditure on civil works\\n3. Contributions made by or to Government\\n4. Refunds of revenue\\nHow many of the above are correct?\",\r\noptions: [\r\n\"Only two\",\r\n\"Only three\",\r\n\"All four\",\r\n\"Only one\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 29<\/b> \u2014 'Important general orders governing classification of pay and allowances (including travelling allowances) of Government servants, expenditure on civil works, contributions made by or to Government, refunds of revenue, shall be issued by Government from time to time.' All four are named, and each is taken up in Chapter 8 of these rules, which carries the general orders themselves.\"\r\n},\r\n{\r\nid: 204,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"As defined in the Government Accounting Rules, 1990, expenditure of a capital nature to be classified in the Capital Section is broadly expenditure incurred with the object of:\",\r\noptions: [\r\n\"Meeting the working expenses of a project already opened for service\",\r\n\"Increasing concrete assets of a material and permanent character\",\r\n\"Creating assets which will belong to local bodies or institutions\",\r\n\"Replacing wastage or depreciation of property originally provided out of capital grants\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 30(1)<\/b> \u2014 such expenditure 'shall broadly be defined as expenditure incurred with the object of increasing concrete assets of a material and permanent character.' Option (c) is expressly excluded by the Note to the rule, and option (d) describes what revenue must provide for under <b>Rule 31(2)(c)<\/b>, where only the cost of genuine improvements may be debited to Capital account.\"\r\n},\r\n{\r\nid: 205,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, expenditure on a temporary asset or on grants-in-aid to local bodies for creating assets which will belong to those bodies may be debited to a capital head of account:\",\r\noptions: [\r\n\"In no circumstances whatsoever\",\r\n\"Freely, since such expenditure creates assets\",\r\n\"Only in cases specifically authorised by the President on the advice of the Comptroller and Auditor General\",\r\n\"Only with the approval of the Controller General of Accounts\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Note below Rule 30(1)<\/b> \u2014 such expenditure 'cannot ordinarily be classifiable as capital expenditure, and shall not, except in cases specifically authorised by the President on the advice of Comptroller and Auditor General be debited to a capital head of account.' The prohibition is therefore a strong presumption rather than absolute, which is what separates the correct option from option (d).\"\r\n},\r\n{\r\nid: 206,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"As per the Government Accounting Rules, 1990, expenditure of a capital nature is required to be distinguished from revenue expenditure:\",\r\noptions: [\r\n\"Only where separate capital and revenue accounts are kept for the scheme\",\r\n\"In Government Accounts only\",\r\n\"In the Budget Estimates only\",\r\n\"Both in the Budget Estimates and in Government Accounts\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 30(2)<\/b> \u2014 'Expenditure of a Capital nature shall be distinguished from Revenue expenditure both in the Budget Estimates and in Government Accounts.' The requirement runs across both documents, which is consistent with <b>Rule 28(2)<\/b>, under which the estimates indicate provisions 'ordinarily against heads opened in conformity with these rules'. Option (d) confuses this general requirement with the narrower situation in <b>Rule 31(1)<\/b>, which deals only with schemes for which separate capital and revenue accounts are kept.\"\r\n},\r\n{\r\nid: 207,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, capital expenditure is generally met from:\",\r\noptions: [\r\n\"Receipts of a capital, debt, deposit or banking character\",\r\n\"The Contingency Fund of the Government concerned\",\r\n\"Grants-in-aid received from other Governments\",\r\n\"Ordinary revenues derived from taxes, duties, fees and fines\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Note below Rule 30(2)<\/b> \u2014 'Capital expenditure is generally met from receipts of a capital, debt, deposit or banking character as distinguished from ordinary revenue derived from taxes, duties, fees, fines and similar items of current income including extra-ordinary receipts.' The same Note adds the qualification tested separately: 'It is open to the Government to meet Capital expenditure from ordinary revenues provided there are sufficient revenue resources to cover this liability.'\"\r\n},\r\n{\r\nid: 208,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, meeting capital expenditure out of ordinary revenues is:\",\r\noptions: [\r\n\"Prohibited in all cases\",\r\n\"Open to the Government provided there are sufficient revenue resources to cover the liability\",\r\n\"Permissible only with the prior approval of the Comptroller and Auditor General\",\r\n\"Permissible only in respect of commercial departments and undertakings\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Note below Rule 30(2)<\/b> \u2014 'It is open to the Government to meet Capital expenditure from ordinary revenues provided there are sufficient revenue resources to cover this liability.' The source of finance and the classification are thus separate questions: whatever the source, <b>Rule 30(3)<\/b> still requires express authority before expenditure is classed as capital in the accounts.\"\r\n},\r\n{\r\nid: 209,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, expenditure of a capital nature is classed as capital expenditure in the Government accounts:\",\r\noptions: [\r\n\"Only if separate capital and revenue accounts are kept for the scheme\",\r\n\"Automatically, once it satisfies the definition of capital expenditure\",\r\n\"Only if the classification has been expressly authorised by general or special orders of Government\",\r\n\"Only if it is met from borrowed funds\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 30(3)<\/b> \u2014 'Expenditure of a Capital nature as defined above shall not be classed as Capital expenditure in the Government accounts unless the classification has been expressly authorised by general or special orders of Government.' Satisfying the definition in sub-rule (1) is therefore necessary but not sufficient, which is precisely the trap in option (a).\"\r\n},\r\n{\r\nid: 210,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"In terms of the Government Accounting Rules, 1990, the allocation between capital and revenue expenditure on a capital scheme for which separate capital and revenue accounts are kept is determined in accordance with orders prescribed by:\",\r\noptions: [\r\n\"The Comptroller and Auditor General of India\",\r\n\"The Controller General of Accounts\",\r\n\"The department executing the scheme\",\r\n\"The President on the advice of the Comptroller and Auditor General\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 31(1)<\/b> \u2014 the allocation 'shall be determined in accordance with such general or special orders as may be prescribed by the President on the advice of the Comptroller and Auditor General.' The formula is the same one that governs the form of accounts under article 150, and it recurs in <b>Rule 28(2)<\/b> for determining the appropriate unit of classification where the estimates diverge from the accounts.\"\r\n},\r\n{\r\nid: 211,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, charges for the intermediate maintenance of a work while it is not yet opened for service are borne by:\",\r\noptions: [\r\n\"Capital account\",\r\n\"The Depreciation or Renewals Reserve Fund\",\r\n\"Capital and revenue accounts in equal shares\",\r\n\"Revenue account\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 31(2)(a)<\/b> \u2014 'Capital account should bear all charges for the first construction and equipment of a project as well as charges for intermediate maintenance of the work while not yet opened for service.' The moment of opening for service is the dividing line: under clause (b) 'revenue account should bear all subsequent charges for maintenance and all working expenses'.\"\r\n},\r\n{\r\nid: 212,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"As per the Government Accounting Rules, 1990, match List-I with List-II and select the correct answer using the codes given below:\\nList-I (Charge on a capital scheme)\\nA. First construction and equipment of a project\\nB. Maintenance of the work while not yet opened for service\\nC. Working expenses after the project is opened for service\\nD. Cost of genuine improvements in works of renewal and replacement\\nList-II (Account to bear the charge)\\n1. Revenue account\\n2. Capital account\",\r\noptions: [\r\n\"A-2, B-2, C-1, D-2\",\r\n\"A-2, B-1, C-1, D-2\",\r\n\"A-1, B-2, C-1, D-2\",\r\n\"A-2, B-2, C-1, D-1\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 31(2)(a)<\/b> puts first construction, equipment and pre-service maintenance on Capital account; clause (b) puts subsequent maintenance and working expenses on Revenue account; and clause (c) provides that in works of renewal and replacement 'only the cost of genuine improvements, whether determined by prescribed rules or formulae or under special orders of Government, should be debited to Capital account.' Three of the four therefore fall on Capital account.\"\r\n},\r\n{\r\nid: 213,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, in the case of works of renewal and replacement which partake both of a capital and a revenue nature, the broad principle is that revenue should:\",\r\noptions: [\r\n\"Bear the entire cost, including that of genuine improvements\",\r\n\"Pay or provide a fund for the adequate replacement of all wastage or depreciation of property originally provided out of capital grants\",\r\n\"Bear only such portion as the executing department may determine\",\r\n\"Be relieved altogether, the whole charge falling on capital\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 31(2)(c)<\/b> \u2014 'the allocation of expenditure should be regulated by the broad principle that revenue should pay or provide a fund for the adequate replacement of all wastage or depreciation of property originally provided out of capital grants and that only the cost of genuine improvements... should be debited to Capital account.' Option (a) fails because genuine improvements are precisely what capital must bear.\"\r\n},\r\n{\r\nid: 214,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where a Depreciation or Renewals Reserve Fund is established for renewing the assets of a commercial department or undertaking, the distribution of expenditure on renewals and replacements between Capital account and the Fund is regulated so as to guard against:\",\r\noptions: [\r\n\"Duplication of expenditure in the commercial and Government accounts\",\r\n\"Diversion of capital receipts to the revenue account of the undertaking\",\r\n\"Over-capitalisation on the one hand and excessive withdrawals from the Fund on the other\",\r\n\"Under-provision of depreciation and consequent loss of revenue\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 31(2)(c)<\/b> \u2014 the distribution 'should be so regulated as to guard against over-capitalisation on the one hand and excessive withdrawals from the Fund on the other.' The Fund exists only 'under special orders of Government' and only for 'renewing assets of any commercial department or undertaking', so the safeguard cuts both ways: against charging too much to capital, and against draining the Fund too fast. It follows from the broad principle in the same clause that revenue must 'pay or provide a fund for the adequate replacement of all wastage or depreciation'.\"\r\n},\r\n{\r\nid: 215,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, expenditure on account of reparation of damage caused by extraordinary calamities such as flood, fire, earthquake or enemy action is:\",\r\noptions: [\r\n\"Met from the Contingency Fund and not classified as capital or revenue\",\r\n\"Charged invariably to Capital account\",\r\n\"Charged invariably to Revenue account\",\r\n\"Charged to Capital account or to Revenue account or divided between them as Government may determine according to the circumstances of each case\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 31(2)(d)<\/b> \u2014 such expenditure 'should be charged to Capital account or to Revenue account or divided between them in such a way as may be determined by Government according to the circumstance of each case.' The rule deliberately leaves the treatment open, in contrast to clauses (a) and (b), which allocate first construction and subsequent maintenance to fixed accounts.\"\r\n},\r\n{\r\nid: 216,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, capital receipts accruing during the process of construction of a project, in so far as they relate to expenditure previously debited to Capital heads, are:\",\r\noptions: [\r\n\"Utilised in reduction of capital expenditure\",\r\n\"Taken to the Public Account under a deposit head\",\r\n\"Credited to the Depreciation or Renewals Reserve Fund\",\r\n\"Credited to the revenue account of the department or undertaking\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 31(2)(e)<\/b> \u2014 such receipts 'should be utilised in reduction of capital expenditure. Thereafter, their treatment in the accounts will depend on circumstances, but except under a special rule or order of Government, they should not be credited to the revenue account of the department or undertaking.' Option (a) is thus the very course the clause forbids without special orders.\"\r\n},\r\n{\r\nid: 217,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"In terms of the Government Accounting Rules, 1990, net gain or loss by exchange in respect of Government transactions in foreign currencies is uniformly adjusted under the head:\",\r\noptions: [\r\n\"0049 \u2014 Interest Receipts\",\r\n\"0075\/2075 \u2014 Miscellaneous General Services \u2014 Gain\/Loss by Exchange\",\r\n\"8658 \u2014 Suspense Accounts\",\r\n\"8680 \u2014 Miscellaneous Government Account\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 32<\/b> \u2014 such gain or loss 'shall be uniformly adjusted under the head 0075\/2075 \u2014 Miscellaneous General Services \u2014 Gain\/Loss by Exchange.' The receipt and expenditure codes are paired exactly as the 'adding 2' scheme of <b>Rule 25<\/b> would predict. Head 8680 in option (d) is used under <b>Rule 38<\/b> for writes-off from heads closing to balance.\"\r\n},\r\n{\r\nid: 218,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where receipts or charges pertain to more than one head of account and are booked in the first instance under one of the heads concerned, the portion creditable or debitable to the other head is transferred:\",\r\noptions: [\r\n\"At the time of the next annual review of classification\",\r\n\"Only if the amount involved exceeds the monetary limit fixed by Government\",\r\n\"Before the accounts of the year are closed\",\r\n\"Within one month of the transaction\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 33<\/b> \u2014 'receipts or charges pertaining to more than one head of account may be booked in the first instance under one of the heads concerned, but the portion creditable or debitable to the other head or heads involved should be transferred from the former head to the latter before the accounts of the year are closed.' The Note below <b>Rule 20<\/b> supplies the practical window, since the accounts of a year may be kept open into the following year for exactly such adjustments.\"\r\n},\r\n{\r\nid: 219,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where charges for the supply of water from irrigation canals are consolidated with the land revenue demand, the recoveries at the consolidated rates are in the first instance credited to:\",\r\noptions: [\r\n\"0049 \u2014 Interest Receipts\",\r\n\"2059 \u2014 Public Works\",\r\n\"The relevant Irrigation Revenue head\",\r\n\"0029 \u2014 Land Revenue\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 33(1)<\/b> \u2014 'the recoveries at the consolidated rates are, in the first instance, credited to the head 0029 \u2014 Land Revenue and an approximate amount calculated as the share due to Irrigation is transferred to the relevant Irrigation Revenue Head.' The example illustrates the general rule: initial booking under one head, followed by transfer of the other head's share before the year closes.\"\r\n},\r\n{\r\nid: 220,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, charges for the collection of Corporation Tax are accounted for in the first instance under the minor head:\",\r\noptions: [\r\n\"'Collection Charges - Income Tax' below the major head '2020 - Collection of Taxes on Income and Expenditure'\",\r\n\"'Collection Charges' below the major head '0029 - Land Revenue'\",\r\n\"'Collection Charges - Corporation Tax' below the major head '2059 - Public Works'\",\r\n\"'Collection Charges - Corporation Tax' below the major head '2020 - Collection of Taxes on Income and Expenditure'\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 33(2)<\/b> \u2014 such charges 'are accounted for under the minor head Collection Charges - Income Tax below the major head 2020 - Collection of Taxes on Income and Expenditure in the first instance, the amount debitable to the minor head Collection charges - Corporation Tax being transferred later from the former minor head to the latter.' The trap is the direction of the transfer: Income Tax first, Corporation Tax afterwards.\"\r\n},\r\n{\r\nid: 221,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the Establishment and Tools and Plant charges of Public Works Divisions are, in the first place, booked:\",\r\noptions: [\r\n\"Under the head '2059 - Public Works' and are not apportioned thereafter\",\r\n\"Under a single major head subject to final apportionment among the several major heads concerned\",\r\n\"Under each of the major heads concerned in the proportion estimated at the beginning of the year\",\r\n\"Under a suspense head below '8658 - Suspense Accounts'\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 33(3)<\/b> \u2014 'The Establishment and Tools and Plant charges of Public Works Divisions are, in the first place, booked under a single Major Head subject to final apportionment among the several major heads concerned.' The apportionment, like the transfers in the other two illustrations, must be completed before the accounts of the year are closed.\"\r\n},\r\n{\r\nid: 222,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, receipts and expenditure pertaining to Scheduled Areas in a State are accounted for:\",\r\noptions: [\r\n\"Under a distinct sector of the Public Account of the State\",\r\n\"Under separate major and minor heads opened for those areas\",\r\n\"Under the same major and minor heads as corresponding receipts and expenditure of other areas of the State\",\r\n\"Under the major heads of the Central Government, the areas being administered by the Union\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 34<\/b> \u2014 such receipts and expenditure 'shall be accounted for under the same major and minor heads under which corresponding receipts and expenditure pertaining to other areas of the State are accounted for, but the receipts and expenditure of the former kind may be shown in the accounts separately from the later if Government so desires.' Separate exhibition is thus permitted, but separate heads are not opened.\"\r\n},\r\n{\r\nid: 223,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, Scheduled Areas for this purpose are those referred to in:\",\r\noptions: [\r\n\"Clause (1) of Article 258 of the Constitution\",\r\n\"Clause (1) of Article 239 of the Constitution\",\r\n\"Article 283 of the Constitution\",\r\n\"Clause (1) of Article 244 of the Constitution\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 34<\/b> \u2014 'Receipts and expenditure pertaining to Scheduled Areas in a State vide clause I of Article 244 of the Constitution'. The other articles are those used elsewhere in this chapter and are the traps: article 258(1) is the entrustment of functions to States in <b>Note 1 below Rule 26(d)<\/b>, article 239(1) the direction to Union Territory Administrators in Note 2, and article 283 the State Treasury Rules in <b>Rule 13<\/b>.\"\r\n},\r\n{\r\nid: 224,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"In terms of the Government Accounting Rules, 1990, recoveries of overpayments, whether made in cash or by deduction from payment vouchers, are:\",\r\noptions: [\r\n\"Taken as reduction of expenditure under the appropriate expenditure head concerned\",\r\n\"Credited to the head under which the overpayment was originally made only if recovered in the same financial year\",\r\n\"Taken to a suspense head pending the closure of the accounts of the year\",\r\n\"Credited as revenue receipts of the Government concerned\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 35<\/b> \u2014 such recoveries 'shall always be taken as reduction of expenditure under the appropriate expenditure head concerned irrespective of the year to which such recoveries relate.' Two words carry the rule: 'always' and 'irrespective of the year', which together dispose of option (c) and of any argument for treating a recovery of a past year's overpayment as revenue.\"\r\n},\r\n{\r\nid: 225,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where departments or departmental undertakings function on commercial lines, their separate commercial accounts are kept:\",\r\noptions: [\r\n\"Within the regular Government accounts as a distinct sector\",\r\n\"Outside the regular Government accounts\",\r\n\"In the books of the Accountant General concerned\",\r\n\"In the General Ledger maintained by the Controller General of Accounts\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 36<\/b> \u2014 'In such cases, separate commercial accounts of the departments or Undertakings shall be kept outside the regular Government accounts.' This mirrors <b>Rule 18<\/b>, under which proforma accounts are kept outside the general accounts because the Government system is on a purely cash basis. The regular accounts are unaffected: gross receipts and expenditure still go under the appropriate major and minor heads.\"\r\n},\r\n{\r\nid: 226,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the gross receipts and expenditure of commercial departments or undertakings are accounted for:\",\r\noptions: [\r\n\"Under a single major head allotted to commercial undertakings\",\r\n\"Only in the commercial accounts kept outside the Government accounts\",\r\n\"Under the appropriate major and minor heads in the same way as ordinary receipts and expenditure of Government\",\r\n\"Net of the working expenses of the undertaking\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 36<\/b> \u2014 'Gross receipts and expenditure of commercial departments or undertakings shall be accounted for under the appropriate major and minor heads in the same way as ordinary receipts and expenditure of Government.' The commercial accounts are additional to, not a substitute for, this treatment \u2014 the same relationship <b>Rule 18<\/b> establishes for proforma accounts, where the actual transactions 'find a place primarily in the regular accounts'.\"\r\n},\r\n{\r\nid: 227,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the heads of account used by a commercial department are required to be selected with due regard to the principles of governmental and commercial accounting so that:\",\r\noptions: [\r\n\"The undertaking may work to a financial result determined on commercial principles\",\r\n\"The Appropriation Accounts of the department may be signed by its Chief Accounting Authority\",\r\n\"The gross receipts may be shown net of expenditure in the Government accounts\",\r\n\"The monthly classified account of income and expenditure may be prepared readily from the General Ledger\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 36<\/b> \u2014 the heads 'should, as far as possible, be common to the Government account, and the General Ledger maintained at the department or undertaking, and should be selected with due regard to the principles of governmental and commercial accounting so; that the monthly classified account of income and expenditure of the department or undertakings may be prepared readily from the General Ledger.' Working to a financial result is the defining feature of a commercial department under <b>Rule 42(B)<\/b>, not the object of this requirement.\"\r\n},\r\n{\r\nid: 228,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"In terms of the Government Accounting Rules, 1990, the procedure to be followed in rectifying misclassifications in accounts is:\",\r\noptions: [\r\n\"Such as may be prescribed by Government\",\r\n\"Determined by the Comptroller and Auditor General in each case\",\r\n\"Settled by the Accounts Officer in whose books the misclassification appears\",\r\n\"Laid down in these rules themselves\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 37<\/b> \u2014 'The procedure to be followed in rectifying misclassifications in accounts shall be such as may be prescribed by Govt.' The rule itself lays down no procedure. What these rules do settle is the timing: under the <b>Note below Rule 20<\/b>, adjustments may be made after the close of the year for rectifying mispostings and misclassifications coming to notice after 31st March.\"\r\n},\r\n{\r\nid: 229,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, amounts due to Government which are found to be irrecoverable are ordinarily:\",\r\noptions: [\r\n\"Retained under the Debt head until the claim is revived\",\r\n\"Written off from the Debt head of account concerned to an expenditure head as a loss to Government\",\r\n\"Written off to '8680 - Miscellaneous Government Account'\",\r\n\"Credited as revenue of the Government concerned\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 38<\/b> \u2014 'Ordinarily, all amounts due to Government which are found to be irrecoverable shall be written-off from the Debt head of account concerned to an expenditure head as a loss to Government.' Head 8680 in option (b) is reserved by the same rule for a different case: amounts outstanding due to book-keeping errors under heads which close to balance, and unreconciled balances or differences.\"\r\n},\r\n{\r\nid: 230,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, a balance due by Government which remains unclaimed for such time as may be prescribed by Government is:\",\r\noptions: [\r\n\"Written off to '8680 - Miscellaneous Government Account'\",\r\n\"Written off to an expenditure head as a loss to Government\",\r\n\"Credited as revenue of the Government concerned by debit to the Debt or Deposit head concerned\",\r\n\"Transferred to the Contingency Fund of the Government concerned\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 38<\/b> \u2014 'any balance due by Government remaining unclaimed for such time as may be prescribed by Government shall be credited as revenue of the Government concerned by debit to the Debt or Deposit head concerned.' The direction of the entry distinguishes it from the previous sentence of the rule, where an irrecoverable amount due <i>to<\/i> Government is written off to an expenditure head as a loss.\"\r\n},\r\n{\r\nid: 231,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, amounts outstanding due to book-keeping errors under heads which close to balance are written off to:\",\r\noptions: [\r\n\"'0075\/2075 - Miscellaneous General Services'\",\r\n\"The expenditure head to which the original transaction related\",\r\n\"'8658 - Suspense Accounts - Cash Settlement Suspense Account'\",\r\n\"'8680 - Miscellaneous Government Account - Write off from heads of account closing to balance'\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 38<\/b> \u2014 such amounts 'shall be written-off to 8680-Miscellaneous Government Account-Write off from heads of account closing to balance'. The same head receives unreconciled balances or differences under the second paragraph of the rule, where it cannot be established whether they are due to book-keeping errors or involve loss or receipts. The approval differs in the two cases, and in both it follows the compiling responsibility \u2014 the Comptroller and Auditor General where compilation is his, the Controller General of Accounts where the accounts have been departmentalised or separated from audit.\"\r\n},\r\n{\r\nid: 232,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, in cases where the accounts have been departmentalised or separated from audit, the write-off of amounts outstanding under heads which close to balance requires the specific approval of:\",\r\noptions: [\r\n\"The Controller General of Accounts\",\r\n\"The Chief Accounting Authority of the Ministry concerned\",\r\n\"The Government whose accounts are affected\",\r\n\"The Comptroller and Auditor General of India\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 38<\/b> \u2014 the write-off is made 'With the specific approval of the Comptroller and Auditor General in all cases where the compilation of account is his responsibility and in cases where the accounts have been departmentalised or separated from Audit, with the specific approval of the Controller General of Accounts'. The approving authority therefore follows the compiling responsibility, which is the discrimination the item tests.\"\r\n},\r\n{\r\nid: 233,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the power to approve writes-off from heads of account closing to balance:\",\r\noptions: [\r\n\"May be delegated only with the prior approval of the Central Government\",\r\n\"May be delegated to appropriate Accounts authorities to such extent and subject to such conditions as may be decided\",\r\n\"Cannot be delegated in any circumstances\",\r\n\"May be delegated only to the Chief Accounting Authority of the Ministry concerned\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 38<\/b> \u2014 'provided that the Comptroller and Auditor General and the Controller General of Accounts may delegate the power to appropriate Accounts authorities to such extent and subject to such conditions as may be decided by them.' The proviso applies to both authorities alike, each within the sphere fixed by the main provision of the rule.\"\r\n},\r\n{\r\nid: 234,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where it cannot be established that unreconciled balances or differences under heads which close to balance are due to book-keeping errors or involve loss or receipts, the write-off in a case where the compilation of accounts is the responsibility of the Comptroller and Auditor General requires:\",\r\noptions: [\r\n\"The approval of the Central Government in the Ministry of Finance\",\r\n\"His approval alone\",\r\n\"His approval after obtaining the concurrence of the Government concerned\",\r\n\"The approval of the Controller General of Accounts after concurrence of the Chief Accounting Authority\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 38<\/b>, second paragraph \u2014 such balances 'may be written-off to 8680 Miscellaneous Government Account - Writes-off from heads of account closing to balance, with the approval of the Comptroller and Auditor General of India after obtaining concurrence of the Government concerned in all cases where the compilation of account is his responsibility'. Option (c) states the parallel requirement for departmentalised accounts, where the CGA approves after the Chief Accounting Authority concurs.\"\r\n},\r\n{\r\nid: 235,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, in the case of departmentalised or separated accounts, the write-off of unreconciled balances or differences under heads closing to balance is approved by the Controller General of Accounts after obtaining the concurrence of:\",\r\noptions: [\r\n\"The Government concerned\",\r\n\"The Principal Accounts Officer of the Ministry concerned\",\r\n\"The Comptroller and Auditor General of India\",\r\n\"The Chief Accounting Authority concerned\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 38<\/b>, second paragraph \u2014 'in cases, where the accounts have been departmentalised or separated from Audit, of the Controller General of Accounts after concurrence of the Chief Accounting Authority concerned is obtained.' The Chief Accounting Authority is the Secretary of the Ministry or Department under <b>Rule 2(c)<\/b>, so the concurrence is that of the administrative head whose accounts carry the difference.\"\r\n},\r\n{\r\nid: 236,\r\nchapter: \"CH 3: BASIC STRUCTURE OF THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, all of the following are correct EXCEPT:\",\r\noptions: [\r\n\"Receipts and expenditure of Scheduled Areas are accounted for under separate major and minor heads opened for those areas\",\r\n\"Amounts outstanding due to book-keeping errors under heads closing to balance are written off to '8680 - Miscellaneous Government Account'\",\r\n\"Recoveries of overpayments are taken as reduction of expenditure irrespective of the year to which they relate\",\r\n\"Net gain or loss by exchange is adjusted under '0075\/2075 - Miscellaneous General Services'\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"The error is in option (c). <b>Rule 34<\/b> requires Scheduled Area transactions to be accounted for 'under the same major and minor heads under which corresponding receipts and expenditure pertaining to other areas of the State are accounted for', allowing only that they 'may be shown in the accounts separately from the later if Government so desires'. The other three reproduce <b>Rules 35, 32 and 38<\/b> correctly.\"\r\n},\r\n{\r\nid: 237,\r\nchapter: \"CH 4: CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the rules relating to charges for services rendered or articles supplied by a department of Government prescribe:\",\r\noptions: [\r\n\"The rates at which such charges are to be levied in each case\",\r\n\"The conditions under which a department may make such charges and the procedure for recording them in the accounts\",\r\n\"The heads of account to which such charges are to be credited in every case\",\r\n\"The monetary limits up to which such charges may be waived\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 39<\/b> \u2014 these rules 'prescribe the conditions under which a department of a Government may make charges for services rendered or articles supplied by it and the procedure to be observed in recording such charges in the accounts of the Government concerned.' Rates are not fixed by these rules; where a charge is leviable, <b>Rule 51<\/b> only requires it to include an adequate charge for supervision or other indirect expenditure.\"\r\n},\r\n{\r\nid: 238,\r\nchapter: \"CH 4: CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the criteria for the purpose of adjustments in respect of the Central Government for services rendered or articles supplied are laid down in:\",\r\noptions: [\r\n\"The Civil Accounts Manual issued by the Controller General of Accounts\",\r\n\"The Treasury Rules of the Government concerned\",\r\n\"Part III of Chapter 16 of the Central Government Compilation of the General Financial Rules, 1963\",\r\n\"Appendix 5 to the Government Accounting Rules, 1990\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Note below Rule 39<\/b> \u2014 'Criteria for the purpose of such adjustments in respect of the Central Government are laid down in Part III of Chapter 16 (Rules 294 to 298) of the Central Government Compilation of the General Financial Rules, 1963.' Appendix 5 to these rules is a different body of provisions altogether: under <b>Rule 28(2)<\/b> it carries the principles and rules regulating adjustments between Governments of certain categories of charges and receipts.\"\r\n},\r\n{\r\nid: 239,\r\nchapter: \"CH 4: CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS\",\r\nquestion: \"In terms of the Government Accounting Rules, 1990, in the case of transactions between two Governments, adjustment is required to be made:\",\r\noptions: [\r\n\"Only where the transaction relates to a commercial department or undertaking\",\r\n\"Only in such manner as the Comptroller and Auditor General may direct\",\r\n\"In every case, irrespective of the amount involved\",\r\n\"Always if required by or under the provisions of the Constitution, and otherwise in such manner and to such extent as may be mutually agreed upon by the Governments concerned\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 40<\/b> \u2014 'adjustment shall always be made if required by or under the provisions of the Constitution; and otherwise, in such manner and to such extent as may be mutually agreed upon by the Governments concerned.' Constitutional requirement is therefore absolute, while everything else rests on mutual agreement \u2014 which is what makes the monetary limit in Note 1 to the rule possible.\"\r\n},\r\n{\r\nid: 240,\r\nchapter: \"CH 4: CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS\",\r\nquestion: \"As per the Government Accounting Rules, 1990, in the case of claims for transactions on account of supplies made or services rendered by one Government to another, no monetary claim is resorted to where the amount in each case does not exceed:\",\r\noptions: [\r\n\"Rs. 1000\",\r\n\"Rs. 5000\",\r\n\"Rs. 100\",\r\n\"Rs. 500\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Note 1 below Rule 40<\/b> \u2014 'In all cases of claims for an amount not exceeding Rs. 1000 in each case, for transactions on account of supplies made or services rendered by one Government to another, no monetary claim will be resorted to.' The Rs. 100 figure in option (a) is the other monetary limit in this chapter: under <b>Note 3 below Rule 44<\/b> the Central Water Commission and the Central Electricity Authority do not charge where the recovery does not exceed Rs. 100 and the work is not recurring.\"\r\n},\r\n{\r\nid: 241,\r\nchapter: \"CH 4: CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, monetary settlement is required to be made irrespective of the amount involved in the case of claims relating to:\",\r\noptions: [\r\n\"Service departments constituted for functions inseparable from the idea of Government\",\r\n\"Commercial departments or undertakings of a Government which are required to work to a financial result\",\r\n\"Transactions between a State Government and a Union Territory Government\",\r\n\"Supplies arranged through the Directorate General of Supplies and Disposals\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Note 1 below Rule 40<\/b> \u2014 the exception to the Rs. 1000 limit covers 'claims relating to commercial departments\/undertakings of a Government which are required to work to a financial result, for services rendered or supplies made to or by them.' The reason lies in <b>Rule 42(B)<\/b>: such departments 'are required to work to a financial result determined through account maintained on commercial principles', which waiving recovery would defeat.\"\r\n},\r\n{\r\nid: 242,\r\nchapter: \"CH 4: CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS\",\r\nquestion: \"As per the Government Accounting Rules, 1990, for transactions above the monetary limit, and where supplies or services are to be paid for irrespective of any monetary limit, the settlement is made:\",\r\noptions: [\r\n\"Through the Settlement Account maintained by the Accountant General\",\r\n\"Through the Central Accounts Section of the Reserve Bank of India\",\r\n\"Through cheques or bank drafts by the supplied Government\",\r\n\"By book adjustment between the Accounts Officers concerned\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Note 2 below Rule 40<\/b> \u2014 'For transaction above the limit of Rs. 1000 and where the supplies\/services are to be paid for irrespective of any monetary limit, the settlement will be made through cheques\/ Bank drafts by the supplied Government.' The payment moves from the Government receiving the supplies to the one making them, which is why the procedures in the Note then describe the supplied Government presenting the bill.\"\r\n},\r\n{\r\nid: 243,\r\nchapter: \"CH 4: CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, in a settlement between State Governments inter se, the officer of the Government in receipt of the supplies or services presents at the Treasury:\",\r\noptions: [\r\n\"The accepted invoice alone, the draft being issued by the Treasury Officer to the supplying Government direct\",\r\n\"A claim for adjustment through the Central Accounts Section of the Reserve Bank\",\r\n\"A cheque drawn in favour of the Accountant General of the supplying State\",\r\n\"A bill for the cost of services or supplies along with the accepted invoice and a requisition for a bank draft in favour of the officer concerned in the supplying Government\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Note 2(i) below Rule 40<\/b> \u2014 the officer 'will present a bill at the Treasury for the cost of services or supplies alongwith the accepted invoice and a requisition for a bank draft in favour of the officer concerned in the supplying Government and remit the bank draft so obtained to the latter'. The supplying officer then presents it 'at the Treasury for encashment and crediting to the proper head of account'.\"\r\n},\r\n{\r\nid: 244,\r\nchapter: \"CH 4: CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where a Department of the Central Government receives supplies or services from a State Government, it presents a bill along with the accepted invoice to:\",\r\noptions: [\r\n\"Its own Accounts Officer concerned\",\r\n\"The Accountant General of the supplying State\",\r\n\"The Controller General of Accounts\",\r\n\"The Treasury of the State which supplied the services\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Note 2(ii) below Rule 40<\/b> \u2014 the Central Department 'will present a bill alongwith the accepted invoice to its own Accounts Officer concerned who will make the payment by cheques\/bank drafts drawn in favour of the officer concerned of the supplying Government in settlement of its claims.' The clause covers Defence, Railways, Postal and Telecommunications Departments besides Civil.\"\r\n},\r\n{\r\nid: 245,\r\nchapter: \"CH 4: CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where a Central Government Department has itself rendered the services or made the supplies, the cheques or bank drafts received by it from the supplied Government are:\",\r\noptions: [\r\n\"Remitted to the Central Accounts Section of the Reserve Bank for credit to the Central Government balance\",\r\n\"Presented to its Accounts Officer for encashment and credit to the proper head of account\",\r\n\"Forwarded to the Controller General of Accounts for adjustment\",\r\n\"Credited to a suspense head pending receipt of the accepted invoice\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Note 2(ii) below Rule 40<\/b> \u2014 'the cheques\/Bank drafts received by it from the supplied Government will be presented by it to its Accounts Officer for encashment and credit to the proper head of Account.' The Note adds an alternative where the departmental officer is himself in account with a branch of the bank: the instrument 'will be remitted by him to the bank with challan showing particulars of the Head of account for credit to Government account.'\"\r\n},\r\n{\r\nid: 246,\r\nchapter: \"CH 4: CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the procedure prescribed for settlement of inter-Governmental transactions arising out of services rendered or supplies made:\",\r\noptions: [\r\n\"Applies only to transactions of the Central Civil Departments\",\r\n\"Applies to the State Governments alone\",\r\n\"Is also followed by the Union Territory Governments as may be applicable to them\",\r\n\"Applies only where one of the parties is a commercial department\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Note 3 below Rule 40<\/b> \u2014 'The Union Territory Governments will also follow the procedure indicated above as may be applicable to them for settlement of their inter-Governmental transactions arising out of services rendered or supplies made by\/to them.' <b>Note 6<\/b> extends the same principles further still, to inter-departmental transactions among Defence, Railways, Postal, Telecommunication and Central Civil Departments.\"\r\n},\r\n{\r\nid: 247,\r\nchapter: \"CH 4: CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the instructions on settlement of inter-Governmental claims do not apply to payments for supplies arranged for purchases made by State Governments through the:\",\r\noptions: [\r\n\"Medical Store Depots\",\r\n\"Central Purchase Organisation of the State concerned\",\r\n\"Department of Revenue and Banking\",\r\n\"Directorate General of Supplies and Disposals\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Note 4 below Rule 40<\/b> \u2014 'These instructions will not apply to payments to supplies arranged by the Department of Supply in the Ministry of Commerce for purchases made by the State Governments etc. through Directorate General of Supplies and Disposals', for which the procedure in the Ministry's letter dated 31st July 1975 continues to hold good. Medical Store Depot claims are dealt with separately under <b>Note 5<\/b>.\"\r\n},\r\n{\r\nid: 248,\r\nchapter: \"CH 4: CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS\",\r\nquestion: \"In terms of the Government Accounting Rules, 1990, the procedure for settlement of claims relating to supplies made by the Medical Store Depots to various Governments and Departments is prescribed by:\",\r\noptions: [\r\n\"The Department of Health in the Ministry of Health and Family Welfare\",\r\n\"The Department of Supply in the Ministry of Commerce\",\r\n\"The Controller General of Accounts on the advice of the Comptroller and Auditor General\",\r\n\"The Department of Revenue and Banking (Revenue Wing)\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Note 5 below Rule 40<\/b> \u2014 'the procedure to be followed for settlement of claims relating to supplies made by the Medical Store Depots to various Governments\/ Departments will be prescribed separately by the Department of Health in the Ministry of Health and Family Welfare.' The Department of Revenue and Banking (Revenue Wing) in option (a) is the authority named in the same Note for a different subject, the realisation of customs duty on goods imported by Governments and Departments.\"\r\n},\r\n{\r\nid: 249,\r\nchapter: \"CH 4: CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS\",\r\nquestion: \"With reference to the Government Accounting Rules, 1990, consider the following Departments to whose inter-departmental transactions on account of services rendered or supplies made the principles governing inter-Governmental settlement also apply:\\n1. Defence\\n2. Railways\\n3. Postal and Telecommunication\\n4. Central Civil\\nHow many of the above are correct?\",\r\noptions: [\r\n\"Only two\",\r\n\"Only three\",\r\n\"All four\",\r\n\"Only one\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Note 6 below Rule 40<\/b> \u2014 'The Principles and procedure indicated in Notes 1 and 2 above will also be followed for settlement of inter Departmental transactions among Defence, Railways, Postal, Telecommunication and Central Civil Departments on account of services rendered or supplies made by one Department to another.' Both the Rs. 1000 threshold and the cheque or bank draft mechanism therefore extend to these departments.\"\r\n},\r\n{\r\nid: 250,\r\nchapter: \"CH 4: CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, unless exempted by Government by general or special orders, services are not to be rendered without being paid for to:\",\r\noptions: [\r\n\"Any other department of the same Government\",\r\n\"Any foreign Government, non-government body or institution, or a separate fund constituted as such\",\r\n\"Any commercial department or undertaking of another Government\",\r\n\"Any local body which has been declared a service department\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 41<\/b> \u2014 'Unless exempted by Government by general or special orders, services shall not be rendered without being paid for to any foreign Government or non-government body or institution or to a separate fund constituted as such.' Services between departments of the same Government are governed by the different scheme in <b>Rules 42 to 50<\/b>, under which a service department ordinarily makes no charge at all.\"\r\n},\r\n{\r\nid: 251,\r\nchapter: \"CH 4: CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, any relief in respect of payment for services rendered or supplies made to an outside body or fund should ordinarily be given:\",\r\noptions: [\r\n\"By adjustment through the Central Accounts Section of the Reserve Bank\",\r\n\"By remission of the dues\",\r\n\"Through a grant-in-aid\",\r\n\"By writing off the amount to '8680 - Miscellaneous Government Account'\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 41<\/b> \u2014 'Any relief in respect of payment for services rendered or supplies made to any outside body or fund should ordinarily be given through a grant-in-aid rather than by remission of dues.' The point is one of accounting transparency: the full receipt and the assistance both appear in the accounts, instead of the assistance being concealed as a reduced demand.\"\r\n},\r\n{\r\nid: 252,\r\nchapter: \"CH 4: CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, for purposes of inter-departmental payments, the departments of a Government are divided into:\",\r\noptions: [\r\n\"Central departments and State departments\",\r\n\"Departments operating capital heads and those not operating capital heads\",\r\n\"Civil departments and commercial departments\",\r\n\"Service departments and commercial departments or undertakings\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 42<\/b> \u2014 'For purposes of inter-departmental payments, the departments of a Government shall be divided into service departments and commercial departments according to the following principles.' The division governs everything that follows: <b>Rule 43<\/b> bars a service department from charging another department, while <b>Rule 44<\/b> requires a commercial department ordinarily to charge and be charged.\"\r\n},\r\n{\r\nid: 253,\r\nchapter: \"CH 4: CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS\",\r\nquestion: \"As defined in the Government Accounting Rules, 1990, service departments are those constituted for the discharge of functions which:\",\r\noptions: [\r\n\"Are inseparable from and form part of the idea of Government, or are necessary to and form part of the general conduct of the business of Government\",\r\n\"Are undertaken mainly for rendering services or providing supplies of special kinds on payment\",\r\n\"Are required to work to a financial result determined on commercial principles\",\r\n\"Are performed for outside bodies and foreign Governments on payment\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 42(A)<\/b> \u2014 service departments 'are constituted for the discharge of those functions which either (a) are inseparable from, and form part of the idea of Govt. or (b) are necessary to, and form part of the general conduct of the business of Government.' Options (b) and (c) reproduce the definition of commercial departments in <b>Rule 42(B)<\/b>, which perform 'functions which are not necessarily Government functions'.\"\r\n},\r\n{\r\nid: 254,\r\nchapter: \"CH 4: CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS\",\r\nquestion: \"As per the Government Accounting Rules, 1990, match List-I with List-II and select the correct answer using the codes given below:\\nList-I (Department)\\nA. Administration of Justice\\nB. Survey of India\\nC. Printing and Stationery\\nD. Jails\\nList-II (Category)\\n1. Service department discharging functions necessary to, and forming part of, the general conduct of the business of Government\\n2. Service department discharging functions inseparable from, and forming part of, the idea of Government\",\r\noptions: [\r\n\"A-2, B-1, C-1, D-2\",\r\n\"A-1, B-2, C-2, D-1\",\r\n\"A-2, B-1, C-2, D-1\",\r\n\"A-2, B-2, C-1, D-1\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 42(A)<\/b> \u2014 'Examples of category (a) are: the departments of Administration of Justice, Defence, Jails, Medical, Police, Public Health, Education, Forest. Examples of category (b) are: the departments of Survey of India, Printing and Stationery, Public Works (Building and Roads Branch), Central Purchase Organisation under Director General of Supplies and Disposal, New Delhi.' The distinction matters because <b>Note 1 below Rule 44<\/b> exempts only category (a) services in the normal discharge of functions.\"\r\n},\r\n{\r\nid: 255,\r\nchapter: \"CH 4: CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS\",\r\nquestion: \"With reference to the Government Accounting Rules, 1990, consider the following departments cited as examples of those discharging functions which are necessary to, and form part of, the general conduct of the business of Government:\\n1. Survey of India\\n2. Printing and Stationery\\n3. Public Works (Building and Roads Branch)\\n4. Forest\\nWhich of the departments given above are correct?\",\r\noptions: [\r\n\"1, 2 and 3 only\",\r\n\"1, 2 and 4 only\",\r\n\"2, 3 and 4 only\",\r\n\"1, 2, 3 and 4\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 42(A)<\/b> lists category (b) as 'the departments of Survey of India, Printing and Stationery, Public Works (Building and Roads Branch), Central Purchase Organisation under Director General of Supplies and Disposal, New Delhi.' Forest belongs to category (a), those functions inseparable from the idea of Government \u2014 and it carries its own exception under <b>Rule 43(a)<\/b>, being entitled to charge other departments for forest produce.\"\r\n},\r\n{\r\nid: 256,\r\nchapter: \"CH 4: CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS\",\r\nquestion: \"As defined in the Government Accounting Rules, 1990, commercial departments or undertakings are those constituted mainly for the purpose of:\",\r\noptions: [\r\n\"Discharging functions inseparable from the idea of Government\",\r\n\"Rendering services or providing supplies of certain special kinds on payment\",\r\n\"Executing works on behalf of other departments of the same Government\",\r\n\"Acting as agents of other departments in making payments\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 42(B)<\/b> \u2014 such departments 'are constituted mainly for purposes of rendering services or providing supplies, of certain special kinds, on payment for the services rendered or for the articles supplied. They perform functions which are not necessarily Government functions. They are required to work to a financial result determined through account maintained on commercial principles.' Option (d) describes the agency situation dealt with separately in <b>Rule 45<\/b>.\"\r\n},\r\n{\r\nid: 257,\r\nchapter: \"CH 4: CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, whether a particular department or particular activities of a department are to be regarded as a commercial department or undertaking is specified by:\",\r\noptions: [\r\n\"The Accounts Officer of the department concerned\",\r\n\"The Comptroller and Auditor General of India\",\r\n\"Government\",\r\n\"The Controller General of Accounts\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Note below Rule 42<\/b> \u2014 'Government shall specify whether a particular department or particular activities of a department shall be regarded as commercial department or undertaking.' The reference to 'particular activities' matters, because <b>Rule 44<\/b> allows the charging rule to be applied to particular units or activities 'even though the department as a whole may not be a commercial department'.\"\r\n},\r\n{\r\nid: 258,\r\nchapter: \"CH 4: CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, save as expressly provided by any general or special orders, a service department:\",\r\noptions: [\r\n\"Shall charge another department only where the amount exceeds Rs. 1000\",\r\n\"Shall charge another department only where the service is rendered as an agent\",\r\n\"Shall charge another department for all services or supplies rendered to it\",\r\n\"Shall not make charges against another department for services or supplies which fall within the class of duties for which it is constituted\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 43<\/b> \u2014 'Save as expressly provided by any general or special orders, a service department shall not make charges against another department for services or supplies which fall within the class of duties for which the former Department is constituted.' The words 'which fall within the class of duties for which the former Department is constituted' limit the bar, which is why <b>Rule 47<\/b> permits a supplementary branch to levy charges for the work for which it was constituted.\"\r\n},\r\n{\r\nid: 259,\r\nchapter: \"CH 4: CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the Forest Department is entitled to charge any other department for:\",\r\noptions: [\r\n\"Vegetable, animal or mineral products extracted from a forest area\",\r\n\"The cost of protection of forest areas adjoining a project under construction\",\r\n\"Advice tendered on afforestation to other departments\",\r\n\"The use of forest rest houses by officers of other departments\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 43(a)<\/b> \u2014 'The Forest Department shall charge any other department for vegetable, animal or mineral products extracted from a forest area.' This is one of the seven express exceptions to the bar in Rule 43. The Forest Department is otherwise a service department of category (a) under <b>Rule 42(A)<\/b>, which is why an express exception was needed at all.\"\r\n},\r\n{\r\nid: 260,\r\nchapter: \"CH 4: CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, in the case of convict labour, no charge is made where the labour is used on:\",\r\noptions: [\r\n\"Works executed for a commercial department or undertaking\",\r\n\"Works undertaken by the Public Works Department which are treated as Jail Works\",\r\n\"Works of the Public Works Department generally\",\r\n\"Works of any department of the same Government\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 43(b)<\/b> \u2014 'Payment must ordinarily be made for convict labour as in the case of that supplied to the Public Works and other departments of Government but no charge shall be made for convict labour in the case of works undertaken by the Public Works Department which are treated as Jail Works.' Payment is thus the rule and Jail Works the single exception, which is exactly the distinction option (b) misses.\"\r\n},\r\n{\r\nid: 261,\r\nchapter: \"CH 4: CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the cost of additional Police Guards supplied to an irrigation or other project while under construction is:\",\r\noptions: [\r\n\"Debited to the major head '2059 - Public Works'\",\r\n\"Borne by the Police Department as part of its normal functions\",\r\n\"Debited to the project concerned\",\r\n\"Shared equally between the Police Department and the project\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 43(c)<\/b> \u2014 'The cost of additional Police Guards supplied to an Irrigation or other project while under construction shall be debited to the project concerned.' The word 'additional' carries the exception: ordinary police protection remains a service department function within Rule 43, while the extra guards provided for a project under construction form part of the cost of that project.\"\r\n},\r\n{\r\nid: 262,\r\nchapter: \"CH 4: CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the Film Division of the Government of India charges other departments for the cost of production of films and other services:\",\r\noptions: [\r\n\"Only where the cost exceeds Rs. 1000\",\r\n\"Only where the department served is a commercial department\",\r\n\"At rates fixed by the Ministry of Finance\",\r\n\"On such terms as may be settled in each case\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 43(d)<\/b> \u2014 'The Film Division of the Government of India shall charge any other department for the cost of production of films and other services on such terms as may be settled in each case.' The identical formula appears in <b>Rule 43(e)<\/b> for the Central Industrial Security Force, which charges 'for the cost of force provided, on such terms as may be settled in each case.'\"\r\n},\r\n{\r\nid: 263,\r\nchapter: \"CH 4: CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the Central Industrial Security Force which charges other departments for the cost of force provided functions under the:\",\r\noptions: [\r\n\"Ministry of Home Affairs\",\r\n\"Ministry of Finance\",\r\n\"Ministry of Commerce\",\r\n\"Ministry of Defence\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 43(e)<\/b> \u2014 'The Central Industrial Security Force functioning under the Ministry of Home Affairs shall charge any other department for the cost of force provided, on such terms as may be settled in each case.' The exception is necessary because the police function is otherwise a service department function of category (a) under <b>Rule 42(A)<\/b>, for which Rule 43 bars any charge.\"\r\n},\r\n{\r\nid: 264,\r\nchapter: \"CH 4: CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, when the Central Public Works Department executes works on behalf of other departments of the Government of India the cost of which is debitable to the capital portion of their grant, it recovers establishment and tools and plant charges:\",\r\noptions: [\r\n\"At actual cost\",\r\n\"On a percentage basis, unless there are special orders of Government to the contrary\",\r\n\"Only where the cost of the work exceeds a prescribed monetary limit\",\r\n\"Only if the department served is a commercial department\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 43(f)<\/b> \u2014 the Central Public Works Department 'shall recover the establishment and tools and plant charges leviable on such works on a percentage basis, unless there are special orders of the Government to the contrary.' The condition is that the cost be 'debitable to the grant (Capital Portion) of those departments'. <b>Rule 43(g)<\/b> applies a parallel rule to the Central Electricity Authority and the Central Water Commission.\"\r\n},\r\n{\r\nid: 265,\r\nchapter: \"CH 4: CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the Central Electricity Authority or the Central Water Commission recovers establishment and tools and plant charges on works executed on behalf of other departments of the Government of India where the works are executed:\",\r\noptions: [\r\n\"In every case without exception\",\r\n\"As a regular arrangement, whatever the source from which the cost is met\",\r\n\"As an occasional arrangement, the cost being met from sources other than the expenditure heads (Revenue Account) of those departments\",\r\n\"For commercial departments and undertakings only\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 43(g)<\/b> \u2014 the recovery arises where the Authority or the Commission 'executes works on behalf of other departments of the Government of India as an occasional arrangement, the cost of which is met from sources other than the expenditure heads (Revenue Account) of those departments'. Both conditions must hold, and the recovery is again 'on percentage basis, unless there are special orders of the Government to the contrary'.\"\r\n},\r\n{\r\nid: 266,\r\nchapter: \"CH 4: CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, all of the following are express exceptions permitting a service department to charge another department EXCEPT:\",\r\noptions: [\r\n\"Charges by the Forest Department for products extracted from a forest area\",\r\n\"Charges by the Film Division for the cost of production of films\",\r\n\"Charges by the Central Industrial Security Force for the cost of force provided\",\r\n\"Charges by one department for the supply of residential accommodation to the employees of another\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"The supply of residential accommodation is not an exception at all. <b>Note 2 below Rule 44<\/b> provides that it 'shall not for the purposes of the rules in this Chapter, be held to constitute a service rendered', the rent instead being 'the rent recoverable under the rules for the time being in force from the persons actually using such accommodation.' The other three are exceptions (a), (d) and (e) to <b>Rule 43<\/b>.\"\r\n},\r\n{\r\nid: 267,\r\nchapter: \"CH 4: CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, a commercial department or undertaking:\",\r\noptions: [\r\n\"Shall ordinarily charge and be charged for any supplies and services made or rendered to, or by, other departments of Government\",\r\n\"Shall charge other departments but shall not be charged by them\",\r\n\"Shall neither charge nor be charged, its transactions being adjusted by book entry\",\r\n\"Shall charge only those departments which are themselves commercial departments\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 44<\/b> \u2014 'A commercial department or undertaking shall ordinarily charge and be charged for any supplies and services made or rendered to, or by, other departments of Government.' The rule is reciprocal, in contrast with <b>Rule 43<\/b>, under which a service department neither charges for the duties it was constituted to discharge nor, in the ordinary case, is charged for them.\"\r\n},\r\n{\r\nid: 268,\r\nchapter: \"CH 4: CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the rule that a commercial department shall charge and be charged may be applied to a particular unit or activity of a department:\",\r\noptions: [\r\n\"Only if the department as a whole is a commercial department\",\r\n\"Even though the department as a whole may not be a commercial department\",\r\n\"Only with the approval of the Comptroller and Auditor General\",\r\n\"Only where the unit works to a financial result determined on commercial principles\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 44<\/b> \u2014 'This rule may be applied to particular units or particular activities of any department even though the department as a whole may not be a commercial department. Such a unit or activity shall ordinarily charge for its services or its supplies, to, and may likewise be charged by, either the department of which it forms a part or any other departments.' The unit may therefore charge even the parent department.\"\r\n},\r\n{\r\nid: 269,\r\nchapter: \"CH 4: CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, services rendered by a service department in the normal discharge of its functions are not regarded as services rendered for the purpose of the charging rule where the department falls under:\",\r\noptions: [\r\n\"Sub-rule B of rule 42, relating to commercial departments\",\r\n\"Any of the categories in rule 42, without distinction\",\r\n\"Sub-rule A(a) of rule 42, being functions inseparable from and forming part of the idea of Government\",\r\n\"Sub-rule A(b) of rule 42, being functions necessary to the general conduct of the business of Government\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Note 1 below Rule 44<\/b> \u2014 'Save as otherwise provided in these rules, services rendered by a service department falling under sub-rule A (a) of rule 42 in the normal discharge of its functions shall not be regarded as service rendered for the purpose of this rule.' The exemption is confined to category (a) \u2014 Administration of Justice, Defence, Jails, Medical, Police, Public Health, Education and Forest \u2014 and not to category (b).\"\r\n},\r\n{\r\nid: 270,\r\nchapter: \"CH 4: CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where one department supplies residential accommodation to the employees of another, the charge to be made is:\",\r\noptions: [\r\n\"A percentage charge covering establishment and tools and plant\",\r\n\"Nothing at all, the supply being a service rendered between departments\",\r\n\"The full cost of the accommodation, recovered from the department concerned\",\r\n\"The rent recoverable under the rules in force from the persons actually using the accommodation\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Note 2 below Rule 44<\/b> \u2014 such a supply 'shall not for the purposes of the rules in this Chapter, be held to constitute a service rendered. In all such cases the rent charges for residential accommodation will be the rent recoverable under the rules for the time being in force from the persons actually using such accommodation.' The recovery is therefore from the occupants, not by way of an inter-departmental adjustment.\"\r\n},\r\n{\r\nid: 271,\r\nchapter: \"CH 4: CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS\",\r\nquestion: \"With reference to the Government Accounting Rules, 1990, consider the following cases in which the Central Water Commission and the Central Electricity Authority do not charge commercial departments for advice tendered or services rendered:\\n1. Where the advice tendered is based on data already collected by the Commission or the Authority as part of its normal functions\\n2. Where the amount of recovery does not exceed Rs. 100, provided the work involved is not of a recurring nature\\n3. Where the department served is a service department falling under sub-rule A(a) of rule 42\\nWhich of the cases given above are correct?\",\r\noptions: [\r\n\"1 and 2 only\",\r\n\"2 and 3 only\",\r\n\"1 and 3 only\",\r\n\"1, 2 and 3\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Note 3 below Rule 44<\/b> \u2014 the Commission and the Authority 'shall charge commercial departments in respect of advice tendered or services rendered except in the following eases: (a) Where the advice tendered is based on the data already collected by the Commission or the Authority as part of its normal functions. (b) Where the amount of recovery does not exceed Rs. 100\/- provided that the work involved is not of a recurring nature.' Statement 3 imports the exemption in <b>Note 1<\/b>, which concerns service departments and not these two bodies.\"\r\n},\r\n{\r\nid: 272,\r\nchapter: \"CH 4: CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS\",\r\nquestion: \"As per the Government Accounting Rules, 1990, the Central Water Commission and the Central Electricity Authority do not charge for advice or services where the amount of recovery does not exceed:\",\r\noptions: [\r\n\"Rs. 100, provided the work involved is not of a recurring nature\",\r\n\"Rs. 100 in every case, whether or not the work is recurring\",\r\n\"Rs. 1000, provided the work involved is not of a recurring nature\",\r\n\"Rs. 1000 in every case, whether or not the work is recurring\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Note 3(b) below Rule 44<\/b> \u2014 the exception applies 'Where the amount of recovery does not exceed Rs. 100\/- provided that the work involved is not of a recurring nature.' Both the figure and the proviso matter. Rs. 1000 is the different threshold in <b>Note 1 below Rule 40<\/b>, below which no monetary claim is resorted to between two Governments.\"\r\n},\r\n{\r\nid: 273,\r\nchapter: \"CH 4: CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where one department makes payment or renders service as an agent of another department of the same Government, the expenditure incurred is debited to:\",\r\noptions: [\r\n\"The agent department, which alone incurs the expenditure\",\r\n\"The principal department, subject to such monetary limit as may be fixed by Government\",\r\n\"Both departments in equal shares\",\r\n\"A suspense head, pending settlement between the two departments\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 45<\/b> \u2014 'the principal department shall, subject to such monetary limit as may be fixed by Government in this behalf, be debited with the expenditure incurred on its behalf by the agent department.' The expenditure follows the department for whose purposes it is incurred, and the monetary limit is the device by which small agency charges are left where they fall.\"\r\n},\r\n{\r\nid: 274,\r\nchapter: \"CH 4: CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the cost of land acquired by a Civil Department on behalf of the Public Works Department is debitable:\",\r\noptions: [\r\n\"To the major head '2059 - Public Works' in every case\",\r\n\"In the accounts of the Civil Department which acquired the land\",\r\n\"In the accounts of the Public Works Department as part of the cost of the works for which the land is taken up\",\r\n\"Equally between the two departments concerned\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Note 1 below Rule 45<\/b> \u2014 'The cost of land acquired by a Civil Department on behalf of the Public Works Department shall be debitable in the accounts of the latter as part of the cost of the works for which the land is taken up'. This applies the agency principle of the main rule: the acquiring department is the agent, and the cost attaches to the principal's works.\"\r\n},\r\n{\r\nid: 275,\r\nchapter: \"CH 4: CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where land is taken up for two or more service departments conjointly, the cost is:\",\r\noptions: [\r\n\"Debited to the department which acquired the land\",\r\n\"Debited to the Public Works Department in every case\",\r\n\"Divided between the departments in proportion to the area allotted to each\",\r\n\"Wholly debitable to the department for which the major portion of expenditure was incurred, unless there are special orders to the contrary\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Note 1 below Rule 45<\/b> \u2014 'when land is taken up for two or more service departments conjointly, cost shall be wholly debitable to the department for which the major portion of expenditure was incurred unless there are special orders to the contrary.' The rule avoids apportionment altogether, which is why option (a), the intuitive answer, is wrong.\"\r\n},\r\n{\r\nid: 276,\r\nchapter: \"CH 4: CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where a special officer is employed for the acquisition of land for a department, the expenditure on his pay and allowances, the establishment and contingencies is:\",\r\noptions: [\r\n\"Debitable to the department for which the land is acquired, as part of the cost of the land\",\r\n\"Treated as expenditure of a revenue nature in every case\",\r\n\"Divided between the acquiring and the recipient departments\",\r\n\"Borne by the department which employs the special officer\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Note 2 below Rule 45<\/b> \u2014 'When a special officer is employed for the acquisition of land of any department, the expenditure on pay, allowances etc. of the Special Officer and the establishment and any expenditure on contingencies is debitable to that department as part of the cost of land.' The position differs where no special officer is employed, as the same Note goes on to provide.\"\r\n},\r\n{\r\nid: 277,\r\nchapter: \"CH 4: CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where land is taken up by a Civil Officer who is not specially employed for the work, the charges borne by the department for which the land is acquired are:\",\r\noptions: [\r\n\"The whole of the pay and allowances of the officer for the period of the work\",\r\n\"Only the special charges incurred in connection with the acquisition of the land on establishment, contingencies and the like\",\r\n\"The whole cost of the establishment of the Civil Department concerned\",\r\n\"No charges at all, the acquisition being a normal function of the Civil Department\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Note 2 below Rule 45<\/b> \u2014 'When the land is taken by a Civil Officer, not specially employed for the work, only special charges incurred in connection with the acquisition of the land on establishment, contingencies etc. shall be borne by the department for which the land is acquired.' The contrast with a specially employed officer, whose entire pay and establishment cost forms part of the cost of the land, is the point of the Note.\"\r\n},\r\n{\r\nid: 278,\r\nchapter: \"CH 4: CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, in respect of inter-departmental transactions the Defence Services:\",\r\noptions: [\r\n\"Are charged only by commercial departments and undertakings\",\r\n\"Are governed by the general bar on charges applicable to service departments\",\r\n\"Charge and are charged for services rendered and supplies made to, or by, other departments, unless Government decides otherwise in a particular case or class of cases\",\r\n\"Charge other departments but are not charged by them\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 46<\/b> \u2014 'Notwithstanding the provisions of rule 43 the Defence Services shall, in respect of inter-departmental transaction charge and be charged for services rendered and supplies made to, or by, other Departments, unless in a particular case, or class of cases, Government may decide otherwise.' Defence is a service department of category (a) under <b>Rule 42(A)<\/b>, so the non obstante clause is what displaces the bar in Rule 43.\"\r\n},\r\n{\r\nid: 279,\r\nchapter: \"CH 4: CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, rent is not payable by the Defence Services for buildings of the Central Civil Departments occupied by them for:\",\r\noptions: [\r\n\"Any purpose whatsoever\",\r\n\"Non-residential purposes, including buildings of commercial departments and undertakings\",\r\n\"Residential purposes\",\r\n\"Non-residential purposes, the departments concerned not being commercial departments or undertakings\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Note 1 below Rule 46<\/b> \u2014 'The Defence Service shall not be required to pay rent for buildings of the Central Civil Departments other than Commercial Departments and Undertakings, occupied by the Defence Services for non-residential purposes, nor shall rent be charged for buildings of the Defence Services occupied for non-residential purposes by the Civil Departments'. The exemption is reciprocal and excludes commercial departments falling under sub-rule B of <b>Rule 42<\/b>.\"\r\n},\r\n{\r\nid: 280,\r\nchapter: \"CH 4: CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the arrangement regarding the use of Government civil aerodromes by Indian Air Force planes is that:\",\r\noptions: [\r\n\"The Defence Services are not required to pay, and as a reciprocal arrangement the Civil Aviation Department is not charged for the use of Air Force aerodromes by civil aircraft\",\r\n\"Both Departments pay each other at rates settled in each case\",\r\n\"Payment is made only where the incidental services rendered exceed Rs. 1000 in value\",\r\n\"The Defence Services pay for the use of the aerodromes but the Civil Aviation Department is not charged for the use of Air Force aerodromes\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Note 2 below Rule 46<\/b> \u2014 'The Defence Services also shall not be required to pay for the use of the Government civil aerodromes and, or other incidental services rendered by the Civil Aviation Department to Indian Air Force Planes, nor shall the Civil Aviation Department be charged, as a reciprocal arrangement, for the use of the aerodromes of the Indian Air Force by the Civil Aircrafts.' The words 'as a reciprocal arrangement' are the key to the Note.\"\r\n},\r\n{\r\nid: 281,\r\nchapter: \"CH 4: CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, a branch of a service department which performs duties supplementary to the main function of the department and is intended to render particular services on payment:\",\r\noptions: [\r\n\"Shall levy charges only where the amount exceeds the monetary limit fixed by Government\",\r\n\"Shall levy charges in respect of the work for which it has been constituted\",\r\n\"Shall not levy any charge, being part of a service department\",\r\n\"Shall levy charges only against commercial departments\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 47<\/b> \u2014 such a branch 'shall levy charges in respect of the work for which it has been constituted. Examples: Jail Manufacture, Printing, Publishing Department, Mint (Miscellaneous Services other than coinage).' The bar in <b>Rule 43<\/b> is not attracted because the work is supplementary to the department's main function rather than within the class of duties for which the department itself was constituted.\"\r\n},\r\n{\r\nid: 282,\r\nchapter: \"CH 4: CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS\",\r\nquestion: \"With reference to the Government Accounting Rules, 1990, consider the following which are cited as examples of a branch of a service department performing duties supplementary to the main function of the department:\\n1. Jail Manufacture\\n2. Printing\\n3. Publishing Department\\n4. Mint (Miscellaneous Services other than coinage)\\nHow many of the above are correct?\",\r\noptions: [\r\n\"Only two\",\r\n\"Only three\",\r\n\"All four\",\r\n\"Only one\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 47<\/b> gives all four \u2014 'Examples: Jail Manufacture, Printing, Publishing Department, Mint (Miscellaneous Services other than coinage).' The parenthesis in the last example is significant: coinage itself is excluded, being a function of Government rather than a particular service rendered on payment. Workshops and Dockyards, by contrast, are the examples given under <b>Rule 48<\/b> for a different situation.\"\r\n},\r\n{\r\nid: 283,\r\nchapter: \"CH 4: CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, a branch of a department constituted for the subsidiary service of that department, but employed to render similar service to another department:\",\r\noptions: [\r\n\"Shall charge only if it is declared a commercial undertaking\",\r\n\"Shall render the service free of charge\",\r\n\"Shall charge that other department\",\r\n\"Shall charge only where the service is rendered on a recurring basis\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 48<\/b> \u2014 such a branch 'shall charge that other department e.g. workshops of a department, Dockyards.' The distinction from <b>Rule 47<\/b> is that a Rule 47 branch is constituted to render particular services on payment generally, whereas a Rule 48 branch exists for its own department's subsidiary service and charges only when it serves outside that department.\"\r\n},\r\n{\r\nid: 284,\r\nchapter: \"CH 4: CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, a regularly organised store branch of a department may make supplies to another department without payment where:\",\r\noptions: [\r\n\"The value of the supplies does not exceed Rs. 100\",\r\n\"The receiving department is a service department\",\r\n\"The supplies are made within the same financial year\",\r\n\"The supplies are petty and casual and the supplying department consents\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 49<\/b> \u2014 'A regularly organised store branch of a department shall ordinarily charge any other department for supplies made; but petty and casual supplies of stores may, if the supplying department consents, be made without payment.' Both conditions must be satisfied: the supplies must be petty and casual, and the supplying department must consent. No monetary figure is prescribed here.\"\r\n},\r\n{\r\nid: 285,\r\nchapter: \"CH 4: CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, notwithstanding the rules regulating charges between departments, a Government may permit inter-departmental adjustment in any case where such adjustment is considered necessary in the interest of:\",\r\noptions: [\r\n\"Economy or of departmental control of expenditure\",\r\n\"Uniformity of accounting practice between Governments\",\r\n\"Expeditious settlement of claims between departments\",\r\n\"Working to a financial result on commercial principles\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 50<\/b> \u2014 'Notwithstanding anything contained in the rules in this Chapter, a Government may permit inter-departmental adjustment in any case where such an adjustment is considered necessary in the interest of economy or of departmental control of expenditure.' The non obstante clause makes this an overriding power, allowing an adjustment even where Rule 43 would otherwise bar a charge.\"\r\n},\r\n{\r\nid: 286,\r\nchapter: \"CH 4: CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS\",\r\nquestion: \"In terms of the Government Accounting Rules, 1990, where payment is required to be made by one department of a Government to another, the payment includes, if the case so requires or is otherwise deemed necessary:\",\r\noptions: [\r\n\"Interest on the amount from the date of the service or supply\",\r\n\"An adequate charge for supervision or other indirect expenditure connected with the service or supply\",\r\n\"A percentage charge towards the Depreciation or Renewals Reserve Fund\",\r\n\"The cost of establishment of the receiving department engaged on the work\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 51<\/b> \u2014 'such payment shall, if the case so requires or if otherwise deemed necessary, include adequate charge for supervision or other indirect expenditure connected with the service or supply for which payment is made.' The rule ensures that a charge is not confined to direct cost, and it complements the percentage recoveries of establishment and tools and plant charges under <b>Rule 43(f) and (g)<\/b>.\"\r\n},\r\n{\r\nid: 287,\r\nchapter: \"CH 4: CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS\",\r\nquestion: \"With reference to the Government Accounting Rules, 1990, consider the following statements:\\n1. A service department is barred from charging another department for services falling within the class of duties for which it is constituted, save as expressly provided by general or special orders.\\n2. A commercial department ordinarily charges and is charged for supplies and services made or rendered to or by other departments.\\n3. The Defence Services neither charge nor are charged in respect of inter-departmental transactions.\\nWhich of the statements given above are correct?\",\r\noptions: [\r\n\"1 and 2 only\",\r\n\"2 and 3 only\",\r\n\"1 and 3 only\",\r\n\"1, 2 and 3\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"Statements 1 and 2 reproduce <b>Rules 43 and 44<\/b>. Statement 3 inverts <b>Rule 46<\/b>, under which 'Notwithstanding the provisions of rule 43 the Defence Services shall, in respect of inter-departmental transaction charge and be charged for services rendered and supplies made to, or by, other Departments, unless in a particular case, or class of cases, Government may decide otherwise.' Only rent for non-residential buildings and the use of aerodromes are exempted, by Notes 1 and 2 to that rule.\"\r\n},\r\n{\r\nid: 288,\r\nchapter: \"CH 4: CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS\",\r\nquestion: \"As per the Government Accounting Rules, 1990, match List-I with List-II and select the correct answer using the codes given below:\\nList-I (Situation)\\nA. Branch performing duties supplementary to the main function, intended to render particular services on payment\\nB. Branch constituted for the subsidiary service of a department but rendering similar service to another department\\nC. Regularly organised store branch making petty and casual supplies with the consent of the supplying department\\nD. One department making payment as an agent of another department of the same Government\\nList-II (Consequence)\\n1. Charges that other department\\n2. Supplies may be made without payment\\n3. Principal department is debited with the expenditure, subject to any monetary limit fixed by Government\\n4. Levies charges for the work for which it has been constituted\",\r\noptions: [\r\n\"A-4, B-1, C-2, D-3\",\r\n\"A-1, B-4, C-2, D-3\",\r\n\"A-4, B-2, C-1, D-3\",\r\n\"A-4, B-1, C-3, D-2\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"The four situations are <b>Rules 47, 48, 49 and 45<\/b> respectively. The pairing that most often goes wrong is A with B: a Rule 47 branch levies charges generally 'in respect of the work for which it has been constituted' \u2014 Jail Manufacture, Printing, Mint \u2014 whereas a Rule 48 branch exists for its own department's subsidiary service and charges only when it serves another department, as with workshops and Dockyards.\"\r\n},\r\n{\r\nid: 289,\r\nchapter: \"CH 4: CRITERIA FOR RECOVERY OF CHARGES FOR SERVICES RENDERED OR ARTICLES SUPPLIED BY GOVERNMENT DEPARTMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, all of the following statements regarding charges between departments and between Governments are correct EXCEPT:\",\r\noptions: [\r\n\"Relief in respect of payment for services rendered to an outside body should ordinarily be given through a grant-in-aid\",\r\n\"A commercial department is required to work to a financial result determined through accounts maintained on commercial principles\",\r\n\"Government may permit inter-departmental adjustment only where the amount exceeds Rs. 1000\",\r\n\"Adjustment between two Governments is always made if required by or under the provisions of the Constitution\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"Option (d) imports a monetary limit that <b>Rule 50<\/b> does not contain: a Government may permit such adjustment 'in any case where such an adjustment is considered necessary in the interest of economy or of departmental control of expenditure', with no threshold. The Rs. 1000 figure belongs to <b>Note 1 below Rule 40<\/b> and governs claims between two Governments. The other three reproduce <b>Rules 40, 41 and 42(B)<\/b>.\"\r\n},\r\n\/\/ ================= RULES: CHAPTERS 5 TO 8 (ids 290-378) ================\r\n{\r\nid: 290,\r\nchapter: \"CH 5: RULES REGARDING CLASSIFICATION OF RECOVERIES OF EXPENDITURE IN GOVERNMENT ACCOUNTS\",\r\nquestion: \"As defined in the Government Accounting Rules, 1990, the term 'recovery' in relation to the classification of recoveries of expenditure denotes repayment to a Government Department which:\",\r\noptions: [\r\n\"Is required to work to a financial result determined on commercial principles\",\r\n\"Initially incurred the charge and classified it in the accounts as final expenditure by debit to revenue or capital heads\",\r\n\"Has been nominated by Government to receive such repayments on behalf of all departments\",\r\n\"Maintains commercial accounts outside the regular Government accounts\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 52<\/b> \u2014 'recovery' denotes 'repayment of or payment by another department of the same Government or by another Government or by a non-Government party... to a Government Department) which initially incurred the charge and classified it in the accounts as final expenditure by debit to revenue or capital heads of accounts.' The initial booking as final expenditure is what makes the later receipt a recovery rather than an ordinary receipt.\"\r\n},\r\n{\r\nid: 291,\r\nchapter: \"CH 5: RULES REGARDING CLASSIFICATION OF RECOVERIES OF EXPENDITURE IN GOVERNMENT ACCOUNTS\",\r\nquestion: \"With reference to the Government Accounting Rules, 1990, consider the following parties whose repayment to a Government Department amounts to a 'recovery' of expenditure:\\n1. Another department of the same Government\\n2. Another Government\\n3. Public sector undertakings and autonomous bodies\\n4. Private persons and bodies\\nHow many of the above are correct?\",\r\noptions: [\r\n\"Only two\",\r\n\"Only three\",\r\n\"All four\",\r\n\"Only one\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 52<\/b> \u2014 the term covers 'repayment of or payment by another department of the same Government or by another Government or by a non-Government party (including public sector undertakings, autonomous bodies and private persons and bodies to a Government Department)'. All four classes are named. The classification consequence then differs by class: <b>Rule 53<\/b> governs non-Government parties and other Governments, and <b>Rule 54<\/b> departments of the same Government.\"\r\n},\r\n{\r\nid: 292,\r\nchapter: \"CH 5: RULES REGARDING CLASSIFICATION OF RECOVERIES OF EXPENDITURE IN GOVERNMENT ACCOUNTS\",\r\nquestion: \"With reference to the Government Accounting Rules, 1990, consider the following which are cited as examples of recoveries of expenditure:\\n1. Recoveries towards establishment charges\\n2. Recoveries towards tools and plants\\n3. Fees for procurement or inspection of stores\\nWhich of the examples given above are correct?\",\r\noptions: [\r\n\"1 and 2 only\",\r\n\"2 and 3 only\",\r\n\"1 and 3 only\",\r\n\"1, 2 and 3\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 52<\/b> \u2014 'Recoveries towards establishment charges, tools and plants, fees for procurement or inspection of stores, or both etc. effected at percentage rates or otherwise, are some examples.' The percentage recoveries of establishment and tools and plant charges by the Central Public Works Department under <b>Rule 43(f)<\/b> are the same charges seen from the levying end.\"\r\n},\r\n{\r\nid: 293,\r\nchapter: \"CH 5: RULES REGARDING CLASSIFICATION OF RECOVERIES OF EXPENDITURE IN GOVERNMENT ACCOUNTS\",\r\nquestion: \"In terms of the Government Accounting Rules, 1990, recoveries of expenditure for services or supplies made to non-Government parties or other Governments, including local funds and Governments outside India, are in all cases classified as:\",\r\noptions: [\r\n\"Deduction from the gross expenditure of the Government rendering the services or supplies\",\r\n\"Receipts of the Government rendering such services or supplies\",\r\n\"Receipts of the Government or party receiving the services or supplies\",\r\n\"Abatement of charges under the relevant expenditure head\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 53<\/b> \u2014 such recoveries 'shall, in all cases be classified as receipts of the Government rendering such services or supplies.' The contrast with <b>Rule 54<\/b> is the heart of this chapter: as between departments of the same Government the recovery is a deduction from gross expenditure, whereas outward-facing recoveries are receipts. The only inroad on Rule 53 is Exception (i), where Government acts merely as the agent of a private body and the net cost to Government is nil.\"\r\n},\r\n{\r\nid: 294,\r\nchapter: \"CH 5: RULES REGARDING CLASSIFICATION OF RECOVERIES OF EXPENDITURE IN GOVERNMENT ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where a Government undertakes a service merely as an agent of a private body so that the entire cost is recovered from that body and the net cost to Government is nil, the recoveries:\",\r\noptions: [\r\n\"Are credited to the head '0075 - Miscellaneous General Services'\",\r\n\"Are exhibited as a below the line recovery in the Demand for Grant\",\r\n\"Are classified as receipts of the Government rendering the service\",\r\n\"May be taken in reduction of expenditure\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Exception (i) to Rule 53<\/b> \u2014 'When a Government undertakes a service merely as an agent of a private body, so that the entire cost of the service is recovered from that body, the net cost to Government being nil, the recoveries may be taken in reduction of expenditure.' The nil net cost is the justification: showing the recovery as a receipt would inflate both sides of the accounts.\"\r\n},\r\n{\r\nid: 295,\r\nchapter: \"CH 5: RULES REGARDING CLASSIFICATION OF RECOVERIES OF EXPENDITURE IN GOVERNMENT ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, in the case of a project jointly executed by several Governments where the expenditure is incurred ab initio by one Government and the shares of the others are recovered subsequently, such recoveries are exhibited in the books of the Government incurring the expenditure initially as:\",\r\noptions: [\r\n\"Receipts of that Government under the relevant revenue head\",\r\n\"Abatement of charges under the relevant expenditure head of account\",\r\n\"A deduction from the capital account of the project\",\r\n\"A recovery below the line in the Demand for Grant of that Government\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Note below Rule 53<\/b> \u2014 'such recoveries from other Governments should be exhibited as abatement of charges under the relevant expenditure head of account in the books of the Government incurring the expenditure initially.' The Note is an exception to the main rule, which would otherwise treat recoveries from other Governments as receipts, and it rests on the expenditure having been shared in agreed proportions from the outset.\"\r\n},\r\n{\r\nid: 296,\r\nchapter: \"CH 5: RULES REGARDING CLASSIFICATION OF RECOVERIES OF EXPENDITURE IN GOVERNMENT ACCOUNTS\",\r\nquestion: \"As per the Government Accounting Rules, 1990, as between different departments of the same Government, recoveries are ordinarily classified as:\",\r\noptions: [\r\n\"Items held under the major head '8658 - Suspense Accounts'\",\r\n\"Receipts of the department making the recovery\",\r\n\"Deduction from the gross expenditure\",\r\n\"Receipts of the department from which the recovery is made\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 54<\/b> \u2014 'As between different departments of the same Government, the recoveries shall be classified as deduction from the gross expenditure', the exception being recoveries by a commercial department or departmental commercial undertaking, which are treated as receipts of that department. The rule preserves the position that a transfer within one Government neither adds to its receipts nor to its net expenditure.\"\r\n},\r\n{\r\nid: 297,\r\nchapter: \"CH 5: RULES REGARDING CLASSIFICATION OF RECOVERIES OF EXPENDITURE IN GOVERNMENT ACCOUNTS\",\r\nquestion: \"With reference to the Government Accounting Rules, 1990, consider the following whose recoveries from other departments of the same Government are treated as receipts of that department:\\n1. Railways\\n2. Department of Posts\\n3. Department of Telecommunications\\n4. A departmental commercial undertaking such as All India Radio\\nHow many of the above are correct?\",\r\noptions: [\r\n\"Only two\",\r\n\"Only three\",\r\n\"All four\",\r\n\"Only one\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 54<\/b> \u2014 the exception covers 'such recoveries as are made by a commercial department e.g. Railways, Department of Posts and Department of Telecommunications or a departmental commercial undertaking (e.g. A.I.R.)', which 'should be treated as receipts of that department.' The same four illustrations recur in Note 2 to the rule, which limits the exception to services rendered in pursuance of the department's proper functions.\"\r\n},\r\n{\r\nid: 298,\r\nchapter: \"CH 5: RULES REGARDING CLASSIFICATION OF RECOVERIES OF EXPENDITURE IN GOVERNMENT ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, recoveries of fees for purchase and inspection effected by the Central Purchase Organisations of the Government of India are:\",\r\noptions: [\r\n\"Taken as deduction from the gross expenditure\",\r\n\"Shown as a below the line recovery in the Demand for Grant\",\r\n\"Credited to the head '0075 - Miscellaneous General Services'\",\r\n\"Treated as receipts of the Department concerned\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Exception to Rule 54<\/b> \u2014 'Recoveries of fees for purchase, Inspection etc., effected by the Central Purchase Organisations of Government of India (e.g. DGS&D Army Purchase Organisations of the Ministry of Defence) are treated as receipts of the Department concerned.' These organisations are not commercial departments, so without this express exception the general rule of deduction from gross expenditure would have applied.\"\r\n},\r\n{\r\nid: 299,\r\nchapter: \"CH 5: RULES REGARDING CLASSIFICATION OF RECOVERIES OF EXPENDITURE IN GOVERNMENT ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, recoveries realised by a non-commercial department, other than the Central Purchase Organisations, from another department of the same Government are shown in the relevant Demand for Grant as:\",\r\noptions: [\r\n\"A receipt under the appropriate revenue major head\",\r\n\"A 'below the line' recovery under the appropriate major head of account\",\r\n\"An abatement of charges under the relevant expenditure head\",\r\n\"A separate charged appropriation\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Note 1 below Rule 54<\/b> \u2014 such recoveries 'shall be shown in the relevant Demand for Grant as below the line recovery under the appropriate major head of account.' The Note then adds the accounting treatment: the recovery actually effected 'shall be adjusted in accounts in reduction of expenditure and exhibited in the schedule of recovery to be attached to the Appropriation Accounts of the year in which the recovery is effected.'\"\r\n},\r\n{\r\nid: 300,\r\nchapter: \"CH 5: RULES REGARDING CLASSIFICATION OF RECOVERIES OF EXPENDITURE IN GOVERNMENT ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, a recovery actually effected by a non-commercial department from another department of the same Government is adjusted in reduction of expenditure:\",\r\noptions: [\r\n\"Only with the approval of the Chief Accounting Authority\",\r\n\"Only if it relates to the current financial year\",\r\n\"Irrespective of the year to which it relates\",\r\n\"Only if it relates to a year whose accounts have not been closed\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Note 1 below Rule 54<\/b> \u2014 'Recovery actually effected, irrespective of the year to which it relates, shall be adjusted in accounts in reduction of expenditure and exhibited in the schedule of recovery to be attached to the Appropriation Accounts of the year in which the recovery is effected.' The rule matches <b>Rule 35<\/b>, under which recoveries of overpayments are taken as reduction of expenditure 'irrespective of the year to which such recoveries relate'.\"\r\n},\r\n{\r\nid: 301,\r\nchapter: \"CH 5: RULES REGARDING CLASSIFICATION OF RECOVERIES OF EXPENDITURE IN GOVERNMENT ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, in the case of the Department of Posts and the Department of Telecommunications, recoveries from other departments are classified as receipts only when they are made in respect of:\",\r\noptions: [\r\n\"Services rendered as an agent of another department\",\r\n\"Services for which a monetary limit has been fixed by Government\",\r\n\"Any service whatever rendered to other departments\",\r\n\"Postal, Telegraph or Telephone services rendered to the other departments\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Note 2 below Rule 54<\/b> \u2014 the term 'recoveries' by a commercial department applies 'to recoveries in respect of services rendered to other departments in pursuance of the proper functions for which the department is constituted, that is to say, in the case of Department of Posts and Department of Telecommunications, recoveries shall be classified as receipts only when they are made in respect of Postal, Telegraphs or Telephone services rendered to the other departments.'\"\r\n},\r\n{\r\nid: 302,\r\nchapter: \"CH 5: RULES REGARDING CLASSIFICATION OF RECOVERIES OF EXPENDITURE IN GOVERNMENT ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where a commercial department or a departmental commercial undertaking acts as an agent of another department for the discharge of functions not germane to the essential purpose of the department, the recoveries are:\",\r\noptions: [\r\n\"Treated as receipts of the commercial department\",\r\n\"Taken in reduction of expenditure\",\r\n\"Treated as receipts of the department for which it acts as agent\",\r\n\"Exhibited as abatement of charges in the books of the principal department\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Note 2 below Rule 54<\/b> \u2014 'Where, a commercial department or a departmental commercial undertaking acts as an agent of another department for the discharge of functions not germane to the essential purpose of the department, the recoveries shall be taken in reduction of expenditure.' The test is therefore functional: receipts treatment follows only from the department's own proper functions, and agency work outside them falls back on the general rule.\"\r\n},\r\n{\r\nid: 303,\r\nchapter: \"CH 5: RULES REGARDING CLASSIFICATION OF RECOVERIES OF EXPENDITURE IN GOVERNMENT ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, recoveries of expenditure on works in progress and transactions of stock and other suspense accounts are:\",\r\noptions: [\r\n\"Credited to the capital major head to which the work is debited\",\r\n\"Classified as receipts of the Government concerned\",\r\n\"Treated as reduction of gross expenditure\",\r\n\"Held under the major head '8658 - Suspense Accounts' until the work is completed\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 55<\/b> \u2014 such recoveries 'shall notwithstanding anything to the contrary provided by or under the rules in this Chapter, be treated as reduction of gross expenditure.' The reason is given in the rule itself: technical estimates 'take cognizance of all anticipated receipts from sale proceeds of materials, plant, etc. received from the old structure', and receipts under stock and suspense 'are by their very nature inseparable from the expenditure recorded under the main head.'\"\r\n},\r\n{\r\nid: 304,\r\nchapter: \"CH 5: RULES REGARDING CLASSIFICATION OF RECOVERIES OF EXPENDITURE IN GOVERNMENT ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, receipts and recoveries on Capital Accounts which represent recoveries of expenditure previously debited to a Capital Major head are:\",\r\noptions: [\r\n\"Invariably credited to the revenue account of the department concerned\",\r\n\"Invariably taken in reduction of expenditure, no exception being admissible\",\r\n\"Credited to the head '0075 - Miscellaneous General Services'\",\r\n\"Taken in reduction of expenditure under the major head concerned, except where the rules of allocation applicable to the department require them to be taken to revenue\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 56<\/b> \u2014 such receipts 'shall be taken in reduction of expenditure under the major head concerned except where under the rules of allocation applicable to a particular department such receipts have to be taken to revenue.' The rule opens with 'Notwithstanding anything to the contrary provided by or under the rules in this Chapter', so it prevails over the general classification of recoveries, subject only to departmental allocation rules.\"\r\n},\r\n{\r\nid: 305,\r\nchapter: \"CH 5: RULES REGARDING CLASSIFICATION OF RECOVERIES OF EXPENDITURE IN GOVERNMENT ACCOUNTS\",\r\nquestion: \"As per the Government Accounting Rules, 1990, match List-I with List-II and select the correct answer using the codes given below:\\nList-I (Nature of recovery)\\nA. Recovery for services rendered to a non-Government party\\nB. Recovery by a non-commercial department from another department of the same Government\\nC. Recovery by the Railways from another department for services in pursuance of its proper functions\\nD. Recovery of expenditure on works in progress and stock and suspense transactions\\nList-II (Classification)\\n1. Deduction from the gross expenditure\\n2. Receipts of that department\\n3. Reduction of gross expenditure, notwithstanding anything to the contrary\\n4. Receipts of the Government rendering the service\",\r\noptions: [\r\n\"A-4, B-1, C-2, D-3\",\r\n\"A-2, B-1, C-4, D-3\",\r\n\"A-4, B-2, C-1, D-3\",\r\n\"A-4, B-1, C-3, D-2\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"The four situations are <b>Rules 53, 54, 54 (exception) and 55<\/b>. The distinction that carries the question is between the two limbs of Rule 54: an ordinary departmental recovery is a 'deduction from the gross expenditure', while a recovery by a commercial department such as the Railways 'should be treated as receipts of that department', but only for services rendered in pursuance of its proper functions under Note 2.\"\r\n},\r\n{\r\nid: 306,\r\nchapter: \"CH 6: RULES RELATING TO CLASSIFICATION OF LOSSES IN GOVERNMENT ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, if a claim of Government is relinquished, the value of the claim is:\",\r\noptions: [\r\n\"Recorded on the expenditure side of the accounts as a specific loss\",\r\n\"Not recorded on the expenditure side of the accounts as a specific loss\",\r\n\"Written off to the head '8680 - Miscellaneous Government Account'\",\r\n\"Recorded under a separate descriptive head below the major head of the department\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 58(1)<\/b> \u2014 'If a claim be relinquished, the value of the claim shall not be recorded on the expenditure side of accounts as a specific loss.' Nothing having been received, there is no receipt to record and therefore no corresponding expenditure. The position differs sharply once money has actually reached a Government servant, which is the subject of sub-rule (2).\"\r\n},\r\n{\r\nid: 307,\r\nchapter: \"CH 6: RULES RELATING TO CLASSIFICATION OF LOSSES IN GOVERNMENT ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where money due to Government has actually reached a Government servant and is then embezzled, stolen or lost before reaching a treasury or bank, it is:\",\r\noptions: [\r\n\"Shown on the expenditure side alone, under the head to which the receipt would have been credited\",\r\n\"Not brought into the accounts at all, the money never having entered the Consolidated Fund\",\r\n\"Entered in the accounts as a receipt into the Consolidated Fund or the Public Account and then shown on the expenditure side under a separate appropriate head as a loss\",\r\n\"Recorded only in the departmental registers until the loss is recovered\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 58(2)<\/b> \u2014 such money 'should be entered in the accounts as a receipt into the Consolidated Fund or the Public Account, as the case may be, and then shown on the expenditure side by record under a separate appropriate head of account as a loss.' The two entries are both necessary: the receipt records what accrued to Government, and the expenditure entry records the loss of it.\"\r\n},\r\n{\r\nid: 308,\r\nchapter: \"CH 6: RULES RELATING TO CLASSIFICATION OF LOSSES IN GOVERNMENT ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, for the purpose of the rule regarding money embezzled, stolen or lost after reaching a Government servant, the term 'Government servant' includes:\",\r\noptions: [\r\n\"Any person who happens to be in possession of Government money\",\r\n\"Officers of the bank conducting the general banking business of Government\",\r\n\"Only persons borne on a regular Government establishment\",\r\n\"Persons who, though not technically borne on a regular Government establishment, are duly authorised to receive money on behalf of Government\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Note 1 below Rule 58<\/b> \u2014 'The term Government Servant used in sub-rule (2) of this rule includes persons, who, though not technically borne on a regular Government establishment, are duly authorised to receive money on behalf of Government.' Authority to receive money, not the form of employment, is the test, so the accounting treatment follows the money rather than the establishment list.\"\r\n},\r\n{\r\nid: 309,\r\nchapter: \"CH 6: RULES RELATING TO CLASSIFICATION OF LOSSES IN GOVERNMENT ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where losses of public money are wholly or partially met by non-payment of salary or pension and the Accounts Department authorisedly applies the unpaid amount to meet the public claim:\",\r\noptions: [\r\n\"The whole of the original loss is treated as a loss to Government\",\r\n\"The resultant balance of the claim alone is treated as a loss, the amount due being debited to the relevant head as if it had been drawn and used by the Government servant in paying the claim\",\r\n\"No loss is recorded at all, the claim having been met\",\r\n\"The unpaid salary or pension is credited as revenue of the Government concerned\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Note 2 below Rule 58<\/b> \u2014 'the resultant balance of the claim alone shall be treated as a loss, the amount due being debited to the relevant head of account as if it had been drawn and used by the Government servant concerned in paying the Public claim.' The fiction of drawing and paying keeps the salary charge in its proper head while confining the recorded loss to what was not recovered.\"\r\n},\r\n{\r\nid: 310,\r\nchapter: \"CH 6: RULES RELATING TO CLASSIFICATION OF LOSSES IN GOVERNMENT ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, losses or deficiencies of buildings, lands, stores and equipment are:\",\r\noptions: [\r\n\"Debited to the maintenance estimates of the assets concerned\",\r\n\"Classified under a separate head in the accounts\",\r\n\"Not classified under a separate head in the accounts, though they are written off from any value or commercial account maintained\",\r\n\"Recorded under the major head '8658 - Suspense Accounts'\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 59<\/b> \u2014 such losses or deficiencies 'shall not be classified under a separate head, in the accounts, though they should be written off from any value or commercial account that may be maintained.' The rule adds a further step: 'If any transactions under these categories are recorded under a Suspense head in the Government accounts, losses or deficiencies relating thereto shall be written off the Suspense heads also.'\"\r\n},\r\n{\r\nid: 311,\r\nchapter: \"CH 6: RULES RELATING TO CLASSIFICATION OF LOSSES IN GOVERNMENT ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, losses or deficiencies of cash in hand, whether in a treasury or in departmental charge, are:\",\r\noptions: [\r\n\"Written off from the value account maintained for the purpose\",\r\n\"Not classified under any separate head in the accounts\",\r\n\"Adjusted against the cash balance of the Government concerned without record\",\r\n\"Recorded under relevant separate heads in the accounts\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 60<\/b> \u2014 'All losses or deficiencies of this type shall be recorded under relevant separate heads in the accounts.' The treatment is the opposite of that for buildings, lands, stores and equipment under <b>Rule 59<\/b>, which are expressly not classified under a separate head \u2014 a contrast that is the standard trap in this chapter.\"\r\n},\r\n{\r\nid: 312,\r\nchapter: \"CH 6: RULES RELATING TO CLASSIFICATION OF LOSSES IN GOVERNMENT ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the acceptance of counterfeit coin or notes is regarded as:\",\r\noptions: [\r\n\"A loss of cash\",\r\n\"A deficiency of stores\",\r\n\"An inevitable loss of the department concerned\",\r\n\"An irregular or unusual payment\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Note 1 below Rule 60<\/b> \u2014 'The acceptance of counterfeit coin or notes shall be regarded as a loss of cash.' It follows that such a loss is recorded under a relevant separate head in the accounts, unlike losses of stores and equipment under <b>Rule 59<\/b>, and that any recovery is dealt with under Note 2 to the same rule.\"\r\n},\r\n{\r\nid: 313,\r\nchapter: \"CH 6: RULES RELATING TO CLASSIFICATION OF LOSSES IN GOVERNMENT ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, a recovery of a loss of cash made in the course of the year in which the loss is brought to account is:\",\r\noptions: [\r\n\"Shown as an item of receipts\",\r\n\"Shown by deduction from the head under which the loss is recorded\",\r\n\"Credited to the head '0075 - Miscellaneous General Services'\",\r\n\"Written back against the cash balance of the Government concerned\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Note 2 below Rule 60<\/b> \u2014 'Any recovery made in the course of the year in which the losses are brought to account shall be shown by deduction from the head under which the loss is recorded. Any recovery made after the accounts of the year are closed shall be as an item of receipts.' The timing of the recovery, not its nature, decides the treatment.\"\r\n},\r\n{\r\nid: 314,\r\nchapter: \"CH 6: RULES RELATING TO CLASSIFICATION OF LOSSES IN GOVERNMENT ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, a recovery of a loss of cash made after the accounts of the year in which the loss was brought to account are closed is shown:\",\r\noptions: [\r\n\"Under a separate descriptive head below the major head of the department\",\r\n\"By deduction from the head under which the loss was recorded\",\r\n\"As an item of receipts\",\r\n\"As an abatement of charges under the expenditure head concerned\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Note 2 below Rule 60<\/b> \u2014 'Any recovery made after the accounts of the year are closed shall be as an item of receipts.' This differs from the treatment of recoveries of overpayments under <b>Rule 35<\/b>, which are taken as reduction of expenditure 'irrespective of the year to which such recoveries relate' \u2014 a distinction between recovery of a recorded loss and recovery of an overpayment.\"\r\n},\r\n{\r\nid: 315,\r\nchapter: \"CH 6: RULES RELATING TO CLASSIFICATION OF LOSSES IN GOVERNMENT ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, irregular or unusual payments are recorded in the accounts:\",\r\noptions: [\r\n\"Under the major head '8658 - Suspense Accounts' pending regularisation\",\r\n\"As losses under a separate descriptive head below the major head concerned\",\r\n\"Under a separate head opened for such payments in every case\",\r\n\"With general reference to the ordinary rules of classification according to the nature of the expenditure\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 61<\/b> \u2014 such payments 'shall be recorded in the accounts with general reference to the ordinary rules of classification according to the nature of the expenditure; for example an overpayment of salary shall be debited to the head Salaries.' Separate classification is the exception, arising 'only when special heads exist in the accounts for recording such charges as compensations for damages, irrecoverable temporary loans written off and the like'.\"\r\n},\r\n{\r\nid: 316,\r\nchapter: \"CH 6: RULES RELATING TO CLASSIFICATION OF LOSSES IN GOVERNMENT ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, an excess payment for bricks manufactured is debited to:\",\r\noptions: [\r\n\"The work for which the bricks are used\",\r\n\"A separate head opened for irregular payments\",\r\n\"The head '8658 - Suspense Accounts'\",\r\n\"The head 'Salaries'\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 61<\/b> \u2014 'Similarly, an excess payment for bricks manufactured shall be debited to the work for which the bricks are used.' The illustration applies the rule that irregular payments follow the nature of the expenditure, exactly as an overpayment of salary is debited to 'Salaries' rather than to any head describing the irregularity. Separate classification arises 'only when special heads exist in the accounts', as for compensation for damages or irrecoverable temporary loans written off.\"\r\n},\r\n{\r\nid: 317,\r\nchapter: \"CH 6: RULES RELATING TO CLASSIFICATION OF LOSSES IN GOVERNMENT ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, unusual or extraordinary payments are separately classified only when:\",\r\noptions: [\r\n\"The amount involved exceeds the monetary limit fixed by Government\",\r\n\"Special heads exist in the accounts for recording such charges as compensation for damages or irrecoverable temporary loans written off\",\r\n\"The payment relates to a commercial department or undertaking\",\r\n\"The Comptroller and Auditor General so directs in a particular case\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 61<\/b> \u2014 'It is only when special heads exist in the accounts for recording such charges as compensations for damages, irrecoverable temporary loans written off and the like, that unusual or extraordinary payments shall be separately classified.' The existence of a special head, not the size or nature of the payment, is what displaces the ordinary rule of classification.\"\r\n},\r\n{\r\nid: 318,\r\nchapter: \"CH 6: RULES RELATING TO CLASSIFICATION OF LOSSES IN GOVERNMENT ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where losses are an inevitable feature of the working of a particular department:\",\r\noptions: [\r\n\"No separate record of the losses is kept, they being part of the working expenses\",\r\n\"The losses are written off from the commercial accounts of the department and not recorded in the Government accounts\",\r\n\"The major head under which the expenditure of that department is classified contains separate descriptive heads under which such losses are recorded\",\r\n\"The losses are recorded under the major head '8680 - Miscellaneous Government Account'\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 62<\/b> \u2014 'Where losses are an inevitable feature of the working of a particular department, the major head of account under which the expenditure of that department is classified shall contain separate descriptive heads under which such losses shall be recorded.' Inevitability is therefore a reason for more visible classification, not less, and the descriptive heads sit within the department's own major head.\"\r\n},\r\n{\r\nid: 319,\r\nchapter: \"CH 6: RULES RELATING TO CLASSIFICATION OF LOSSES IN GOVERNMENT ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, all of the following statements regarding the classification of losses are correct EXCEPT:\",\r\noptions: [\r\n\"The value of a relinquished claim is not recorded on the expenditure side as a specific loss\",\r\n\"Losses of buildings, lands, stores and equipment are not classified under a separate head in the accounts\",\r\n\"Losses or deficiencies of cash in hand are recorded under relevant separate heads in the accounts\",\r\n\"An overpayment of salary is recorded under a special head opened for irregular payments\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"Option (d) contradicts <b>Rule 61<\/b>, which requires irregular payments to be classified 'according to the nature of the expenditure; for example an overpayment of salary shall be debited to the head Salaries.' The other three reproduce <b>Rules 58(1), 59 and 60<\/b>. The contrast between Rules 59 and 60 \u2014 assets not separately classified, cash separately classified \u2014 is the pairing most often confused.\"\r\n},\r\n{\r\nid: 320,\r\nchapter: \"CH 6: RULES RELATING TO CLASSIFICATION OF LOSSES IN GOVERNMENT ACCOUNTS\",\r\nquestion: \"As per the Government Accounting Rules, 1990, match List-I with List-II and select the correct answer using the codes given below:\\nList-I (Situation)\\nA. Claim of Government relinquished\\nB. Loss or deficiency of stores and equipment\\nC. Loss or deficiency of cash in hand\\nD. Losses which are an inevitable feature of the working of a department\\nList-II (Treatment in the accounts)\\n1. Recorded under relevant separate heads\\n2. Recorded under separate descriptive heads within the major head of the department\\n3. Not recorded on the expenditure side as a specific loss\\n4. Not classified under a separate head, but written off from any value or commercial account maintained\",\r\noptions: [\r\n\"A-3, B-4, C-1, D-2\",\r\n\"A-4, B-3, C-1, D-2\",\r\n\"A-3, B-1, C-4, D-2\",\r\n\"A-3, B-4, C-2, D-1\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"The four situations are <b>Rules 58(1), 59, 60 and 62<\/b> respectively. <b>Rule 59<\/b> provides that losses of assets 'shall not be classified under a separate head, in the accounts', while <b>Rule 60<\/b> requires that losses of cash 'shall be recorded under relevant separate heads in the accounts'. The chapter thus draws a consistent line between assets and cash, and acceptance of counterfeit coin or notes falls on the cash side under Note 1 to Rule 60.\"\r\n},\r\n{\r\nid: 321,\r\nchapter: \"CH 7: MISCELLANEOUS RULES\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the incidence of pay, leave salaries, pension and certain other charges and receipts between different Governments is normally governed by:\",\r\noptions: [\r\n\"Arrangements made by mutual agreements between the different Governments\",\r\n\"Directions issued by the Controller General of Accounts\",\r\n\"The Treasury Rules of the Government which bears the charge\",\r\n\"Orders issued by the President on the advice of the Comptroller and Auditor General\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 63<\/b> \u2014 such incidence is 'normally governed by arrangements made by mutual agreements between different Governments and they shall form the basis of accounting of the relevant transactions.' The principles and rules regulating these adjustments, accepted by all Governments, are those referred to in <b>Rule 28(2)<\/b> as being given in Appendix 5. Because the agreements determine the accounting, the rule bars their execution or modification 'without the concurrence of the Central Government'.\"\r\n},\r\n{\r\nid: 322,\r\nchapter: \"CH 7: MISCELLANEOUS RULES\",\r\nquestion: \"Under the Government Accounting Rules, 1990, an agreement between two Governments governing the incidence of charges and receipts may be executed or modified:\",\r\noptions: [\r\n\"Only with the concurrence of the Controller General of Accounts\",\r\n\"Only with the concurrence of the Central Government\",\r\n\"Only with the approval of the Comptroller and Auditor General\",\r\n\"By the two Governments concerned without reference to any other authority\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 63<\/b> \u2014 'no agreements, between two Governments governing incidence of charges and receipts shall be executed or modified without the concurrence of the Central Government.' The reason is given in the same sentence: 'any modifications in such agreements could involve consequential changes in the accounting arrangements'. Detailed instructions for allocation and accountal are also issued by the Central Government from time to time.\"\r\n},\r\n{\r\nid: 323,\r\nchapter: \"CH 7: MISCELLANEOUS RULES\",\r\nquestion: \"In terms of the Government Accounting Rules, 1990, the manner in which initial and subsidiary accounts are kept by treasuries, and the accounts returns to be rendered by them to the Accounts Offices, are prescribed by:\",\r\noptions: [\r\n\"The Government to which the treasury belongs\",\r\n\"The Comptroller and Auditor General of India\",\r\n\"The President from time to time on the advice of the Comptroller and Auditor General of India\",\r\n\"The Accountant General concerned\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 64<\/b> \u2014 these 'shall be such as may be prescribed by the President from time to time on the advice of the Comptroller and Auditor General of India.' The same formula governs departmental accounts under <b>Rule 65<\/b>. It is the article 150 power in operation, the President prescribing the form on the C&AG's advice.\"\r\n},\r\n{\r\nid: 324,\r\nchapter: \"CH 7: MISCELLANEOUS RULES\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the forms of initial and subsidiary accounts prescribed for treasuries are regarded as:\",\r\noptions: [\r\n\"Forms which may be altered at the discretion of the Treasury Officer\",\r\n\"Forms which may be modified only by the Comptroller and Auditor General\",\r\n\"Mandatory forms which admit of no modification\",\r\n\"Standard or model forms which may be modified by Government according to local requirements in consultation with the Accounts Officer concerned\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 64<\/b> \u2014 such forms 'shall be regarded as standard or model forms which may be modified by Government according to local requirements in consultation with the Accounts Officer concerned.' As regards accounts returns the rule goes further: 'the Accounts Officer concerned may introduce such changes in detail as he may deem necessary.' The forms themselves originate with the President on the advice of the Comptroller and Auditor General, so the flexibility operates within that prescribed framework.\"\r\n},\r\n{\r\nid: 325,\r\nchapter: \"CH 7: MISCELLANEOUS RULES\",\r\nquestion: \"Under the Government Accounting Rules, 1990, in respect of modification of the standard or model forms of treasury accounts to suit local requirements, or of changes in the accounts returns rendered by treasuries, the Accountant General consults:\",\r\noptions: [\r\n\"The Comptroller and Auditor General of India, wherever necessary\",\r\n\"The Government whose treasury is concerned\",\r\n\"The Principal Accounts Office of the Ministry concerned\",\r\n\"The Controller General of Accounts\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 64<\/b> \u2014 'In respect of such modification of standard or model forms to suit the local requirements of Governments or of changes in the accounts returns to be rendered by the Treasuries, the Accountant General will consult the Comptroller and Auditor General of India, wherever necessary.' The words 'wherever necessary' leave room for routine changes to be made without reference.\"\r\n},\r\n{\r\nid: 326,\r\nchapter: \"CH 7: MISCELLANEOUS RULES\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the standard or model forms of initial and subsidiary accounts kept by departments such as Public Works and Forests may be modified by a State Government according to local requirements in consultation with:\",\r\noptions: [\r\n\"The Comptroller and Auditor General of India\",\r\n\"The Accountant General\",\r\n\"The Controller General of Accounts\",\r\n\"The Principal Accounts Office of the department\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 65<\/b> \u2014 such forms 'may be modified by State Governments according to local requirements in consultation with the Accountant General and by the Central Ministries\/ Departments in consultation with their Principal Accounts Offices.' The consultee therefore differs by tier, the Accountant General for States and the Principal Accounts Office for Central Ministries. The forms themselves are 'prescribed by the President from time to time on the advice of the Comptroller and Auditor General of India', local modification being permitted only against that standard.\"\r\n},\r\n{\r\nid: 327,\r\nchapter: \"CH 7: MISCELLANEOUS RULES\",\r\nquestion: \"Under the Government Accounting Rules, 1990, changes in detail of the accounts returns due to be submitted to the Accountant General in respect of departmental accounts may be introduced by:\",\r\noptions: [\r\n\"The head of the department rendering the returns\",\r\n\"The Government to which the department belongs\",\r\n\"The Accountant General concerned on the advice of the Comptroller and Auditor General of India\",\r\n\"The Accountant General concerned in consultation with the Controller General of Accounts\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 65(a)<\/b> \u2014 such changes may be introduced 'by the Accountant General concerned on the advice of the Comptroller and Auditor General of India, in respect of returns due to be submitted to them.' Clause (b) supplies the parallel route on the Central side, where the Chief Controller, Controller or Deputy Controller of Accounts acts 'in consultation with the Controller General of accounts'.\"\r\n},\r\n{\r\nid: 328,\r\nchapter: \"CH 7: MISCELLANEOUS RULES\",\r\nquestion: \"Under the Government Accounting Rules, 1990, changes in detail of the accounts returns of Ministries and Departments of the Central Government are introduced by the Chief Controller, Controller or Deputy Controller of Accounts:\",\r\noptions: [\r\n\"With the approval of the Chief Accounting Authority concerned\",\r\n\"In consultation with the Accountant General of the State concerned\",\r\n\"On the advice of the Comptroller and Auditor General of India\",\r\n\"In consultation with the Controller General of Accounts\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 65(b)<\/b> \u2014 such changes are introduced 'in consultation with the Controller General of accounts by Chief Controller of Accounts\/ Controller of Accounts\/ Dy. Controller of Accounts of Ministries\/ Departments of Central Government.' The split follows the compiling responsibility, exactly as the write-off approvals under <b>Rule 38<\/b> follow it. Clause (a) covers the audit side, where the Accountant General acts 'on the advice of the Comptroller and Auditor General of India, in respect of returns due to be submitted to them'.\"\r\n},\r\n{\r\nid: 329,\r\nchapter: \"CH 8: IMPORTANT GENERAL ORDERS GOVERNING CLASSIFICATION\",\r\nquestion: \"In terms of the Government Accounting Rules, 1990, the pay and allowances of a Government servant are classified in accounts as part of:\",\r\noptions: [\r\n\"A scheme, activity or organisation under a programme below a function to which the services of the Government servant closely relate\",\r\n\"The detailed head 'Salaries' below the major head of the department which pays him\",\r\n\"The sector to which the department employing him belongs\",\r\n\"The office establishment head of the Ministry administering the department\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 66(1)<\/b> \u2014 the pay and allowances 'should be classified in accounts as part of scheme, activity or organisation (sub-head) under a programme (minor head) below a function (Major Head) to which the services of the Government servant closely relate.' The classification therefore follows the function served, in line with the general principle in <b>Rule 29<\/b> that classification refers to function, programme and activity rather than to the department.\"\r\n},\r\n{\r\nid: 330,\r\nchapter: \"CH 8: IMPORTANT GENERAL ORDERS GOVERNING CLASSIFICATION\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where the duties of a Government servant extend to several activities, programmes and functions and it is not possible to classify his pay and allowances ab initio under the appropriate sub-heads, the charges are classified as part of the scheme, activity or organisation:\",\r\noptions: [\r\n\"Selected by the Accounts Officer concerned\",\r\n\"To which the major portion of the work of the Government servant relates\",\r\n\"Under which his post was originally sanctioned\",\r\n\"Which bears the largest budget provision among those concerned\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 66(1)<\/b> \u2014 'the charges may be classified as part of the scheme or activity or organisation to which the major portion of the work of the Government servant relates.' The rule avoids apportionment of a single officer's pay across heads, in the same way that <b>Note 1 below Rule 45<\/b> avoids apportioning the cost of land taken up for two or more departments conjointly.\"\r\n},\r\n{\r\nid: 331,\r\nchapter: \"CH 8: IMPORTANT GENERAL ORDERS GOVERNING CLASSIFICATION\",\r\nquestion: \"Under the Government Accounting Rules, 1990, in the absence of special orders to the contrary, the transit pay and allowances of a Government servant proceeding to join an office on transfer are borne by the:\",\r\noptions: [\r\n\"Ministry of Finance, as a charge on general revenues\",\r\n\"Department or Government from which the Government servant is proceeding\",\r\n\"Department or Government to which the Government servant is proceeding\",\r\n\"Department or Government which sanctioned the transfer\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 66(2)<\/b> \u2014 transit pay and allowances 'should in absence of special orders to the contrary, be borne by the Deptt.\/Govt. to which the Govt. Servant is proceeding.' The rule covers first appointment, transfer from one department to another whether permanent or temporary, and proceeding on deputation or reverting from it. The Notes then carve out foreign service and Missions abroad.\"\r\n},\r\n{\r\nid: 332,\r\nchapter: \"CH 8: IMPORTANT GENERAL ORDERS GOVERNING CLASSIFICATION\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the transit pay and allowances both ways of a Government servant transferred on foreign service are borne by the:\",\r\noptions: [\r\n\"Ministry which plans the transfer\",\r\n\"Government from which he proceeds\",\r\n\"Government to which he proceeds\",\r\n\"Foreign employer\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Note 1 below Rule 66(2)<\/b> \u2014 'The transit pay and allowances both ways of a government servant transferred on foreign service will be borne by the foreign employer.' The words 'both ways' are important: unlike the main rule, which allots the charge to the receiving department for the outward journey, the foreign employer bears the cost of the return journey as well.\"\r\n},\r\n{\r\nid: 333,\r\nchapter: \"CH 8: IMPORTANT GENERAL ORDERS GOVERNING CLASSIFICATION\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the transit pay and allowances in respect of the forward and return journeys of a Government servant transferred to or from Missions and Offices abroad are borne by the:\",\r\noptions: [\r\n\"Ministry which plans the transfer of the official\",\r\n\"Mission or Office abroad to which the official is posted\",\r\n\"Ministry in which the official reports for duty\",\r\n\"Ministry of External Affairs in every case\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Note 2 below Rule 66(2)<\/b> \u2014 such transit pay and allowances 'will be borne by the Ministry which plans the transfer of the official.' The exception follows immediately: for officers of the Indian Foreign Service (A) and (B), the transit pay and allowances for return journeys from abroad are debited to the budget grant of the Ministry of External Affairs or the Ministry of Commerce and Industry 'where the official reports for duty'.\"\r\n},\r\n{\r\nid: 334,\r\nchapter: \"CH 8: IMPORTANT GENERAL ORDERS GOVERNING CLASSIFICATION\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the transit pay and allowances of officers of the Indian Foreign Service (A) and (B) in respect of their return journeys from abroad are debited to the budget grant of the:\",\r\noptions: [\r\n\"Ministry which planned the transfer\",\r\n\"Ministry of External Affairs or the Ministry of Commerce and Industry, where the official reports for duty\",\r\n\"Mission or Office from which the official returns\",\r\n\"Department of Personnel and Training\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Note 2 below Rule 66(2)<\/b> \u2014 'the transit pay and allowances of the officers belonging to Indian Foreign Service (A) and Indian Foreign Service (B) in respect of their return journeys from abroad shall be debited to the Budget grant of the Ministry of External Affairs or the Ministry of Commerce and Industry where the official reports for duty.' This displaces, for return journeys only, the general rule in the same Note that the planning Ministry bears the charge.\"\r\n},\r\n{\r\nid: 335,\r\nchapter: \"CH 8: IMPORTANT GENERAL ORDERS GOVERNING CLASSIFICATION\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the travelling expenses of a Government servant, on whatever duty he may be employed, are ordinarily debited:\",\r\noptions: [\r\n\"To the head connected with the special service in connection with which the tour is undertaken\",\r\n\"To the head of the outside body or fund with which the duty is connected\",\r\n\"Under the same major, minor and sub-head as his pay\",\r\n\"Under the detailed head 'Travel Expenses' below the major head of the Ministry concerned\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 67<\/b> \u2014 'The travelling expenses of a Government servant should on whatever duty he may be employed be debited under the same major\/minor\/subhead as his pay.' The rule then lists three situations in which a different head may be used, so options (c) and (d) state exceptions rather than the general rule. The third exception is residuary, covering cases 'covered by general or special orders of the Government authorising a deviation from the general rule'.\"\r\n},\r\n{\r\nid: 336,\r\nchapter: \"CH 8: IMPORTANT GENERAL ORDERS GOVERNING CLASSIFICATION\",\r\nquestion: \"With reference to the Government Accounting Rules, 1990, consider the following cases in which the travelling expenses of a Government servant may be debited to a head different from that to which his pay is debited:\\n1. Where the Government servant is required to travel on duty connected with an outside body or fund\\n2. Where Government considers it necessary to show separately the cost of a special service in connection with which the tour is undertaken\\n3. Where the tour extends beyond the financial year in which it commenced\\nWhich of the cases given above are correct?\",\r\noptions: [\r\n\"1 and 2 only\",\r\n\"2 and 3 only\",\r\n\"1 and 3 only\",\r\n\"1, 2 and 3\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 67<\/b> lists three exceptions: duty connected with an outside body or fund; where Government considers it necessary to show separately the cost of a special service; and 'in cases covered by general or special orders of the Government authorising a deviation from the general rule.' The duration of the tour is irrelevant, which is what makes statement 3 wrong.\"\r\n},\r\n{\r\nid: 337,\r\nchapter: \"CH 8: IMPORTANT GENERAL ORDERS GOVERNING CLASSIFICATION\",\r\nquestion: \"In terms of the Government Accounting Rules, 1990, contributions made by the Central or a State Government to district boards and municipalities, or vice versa, are debited or credited under the head of account:\",\r\noptions: [\r\n\"Relating to the department which sanctions the contribution\",\r\n\"'3604 - Compensation and Assignments to Local Bodies and Panchayati Raj Institutions' in every case\",\r\n\"Under which the recipient body maintains its own accounts\",\r\n\"Most closely connected with the object for which the contributions are made\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 68(1)<\/b> \u2014 such contributions 'should be debited as expenditure or shown as receipts (as the case may be) under the head of account most closely connected with the object for which the contributions are made.' Head 3604 is used only for grants given for general purposes, 'such as grant to make good a deficit or a compensation for revenue resumed', and so is an application of the rule rather than an exception to it.\"\r\n},\r\n{\r\nid: 338,\r\nchapter: \"CH 8: IMPORTANT GENERAL ORDERS GOVERNING CLASSIFICATION\",\r\nquestion: \"As per the Government Accounting Rules, 1990, match List-I with List-II and select the correct answer using the codes given below:\\nList-I (Purpose of the grant)\\nA. Construction of a school\\nB. Construction of a drainage system\\nC. Construction of a road\\nD. Grant to make good a deficit or compensation for revenue resumed\\nList-II (Head of account)\\n1. 3054 - Roads and Bridges\\n2. 3604 - Compensation and Assignments to Local Bodies and Panchayati Raj Institutions\\n3. 2202 - General Education\\n4. 2205 - Water Supply and Sanitation\",\r\noptions: [\r\n\"A-3, B-4, C-1, D-2\",\r\n\"A-4, B-3, C-1, D-2\",\r\n\"A-3, B-1, C-4, D-2\",\r\n\"A-3, B-4, C-2, D-1\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 68(1)<\/b> gives all four illustrations \u2014 'a grant for the construction of a school should be debited to 2202 \u2014 General Education, grant for construction of a drainage system to 2205 \u2014 Water Supply and Sanitation and a grant for the construction of a road to 3054 \u2014 Roads and Bridges and grant given for general purposes... shall be classified under 3604 \u2014 Compensation and Assignments to Local Bodies and Panchayati Raj Institutions.'\"\r\n},\r\n{\r\nid: 339,\r\nchapter: \"CH 8: IMPORTANT GENERAL ORDERS GOVERNING CLASSIFICATION\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where financial assistance to a local body takes the form not of a cash grant but of expenditure in the Public Works Department equivalent to the whole or part of the cost of a work constructed on behalf of that body, the contribution is debited as expenditure under:\",\r\noptions: [\r\n\"The detailed head 'Contributions' below the relevant minor or major head corresponding to the programme or function closely connected with the object of the assistance\",\r\n\"The head '2059 - Public Works'\",\r\n\"The head '3604 - Compensation and Assignments to Local Bodies and Panchayati Raj Institutions'\",\r\n\"The capital major head under which the work is executed\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Note 1 below Rule 68(1)<\/b> \u2014 'the contribution thus made should be debited as expenditure under the detailed head Contributions below the relevant minor\/major head corresponding to the programme\/function closely connected with the object of the assistance.' The form of the assistance changes the detailed head used, but not the governing principle that the head follows the object of the grant.\"\r\n},\r\n{\r\nid: 340,\r\nchapter: \"CH 8: IMPORTANT GENERAL ORDERS GOVERNING CLASSIFICATION\",\r\nquestion: \"Under the Government Accounting Rules, 1990, a contribution paid by a local body or private party expressly to meet the whole or part of the cost of construction by the Public Works Department of a specific work which is eventually to be the property of Government is:\",\r\noptions: [\r\n\"Taken in reduction of the expenditure on the work\",\r\n\"Credited as a revenue receipt of the Government relevant to the function or programme closely connected with the object for which the contribution is made\",\r\n\"Held under the major head '8658 - Suspense Accounts' until the work is completed\",\r\n\"Credited to the head '0059 - Public Works' in every case\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Note 2 below Rule 68(1)<\/b> \u2014 such a contribution 'should be credited as revenue receipt of the Government relevant to the function\/Programme closely connected with the object for which the contribution is made.' The work becoming Government property is what makes the contribution a receipt rather than a recovery of expenditure of the kind dealt with in <b>Rule 53<\/b>.\"\r\n},\r\n{\r\nid: 341,\r\nchapter: \"CH 8: IMPORTANT GENERAL ORDERS GOVERNING CLASSIFICATION\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the provision that the Union or a State may make grants for any public purpose notwithstanding that the purpose is not one with respect to which Parliament or the State Legislature may make laws is contained in:\",\r\noptions: [\r\n\"Article 266 of the Constitution\",\r\n\"Article 267 of the Constitution\",\r\n\"Article 282 of the Constitution\",\r\n\"Article 283 of the Constitution\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 68(2)<\/b> \u2014 'Article 282 of the Constitution provides that the Union or a State may make any grants for any public purpose, not withstanding that the purpose is not one with respect to which Parliament or the Legislature of the State, as the case may be, may make laws.' Article 283, the neighbouring trap, deals with custody of funds and is the source of the State Treasury Rules referred to in <b>Rule 13<\/b>.\"\r\n},\r\n{\r\nid: 342,\r\nchapter: \"CH 8: IMPORTANT GENERAL ORDERS GOVERNING CLASSIFICATION\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the word 'Grant' as used in the constitutional provision permitting grants for any public purpose is to be taken to mean:\",\r\noptions: [\r\n\"Only grants made to local bodies and Panchayati Raj Institutions\",\r\n\"Only grants for which a Demand is presented to the Legislature\",\r\n\"Grant-in-aid alone\",\r\n\"Not merely grant-in-aid but also other direct expenditure\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 68(2)<\/b> \u2014 'The word Grant used here should be taken to mean not merely Grant-in-aid but also other direct expenditure.' The wider reading matters for classification, since it brings direct expenditure incurred for such purposes within the scope of the article rather than confining it to assistance paid over to another body. Article 282 itself permits grants 'for any public purpose, not withstanding that the purpose is not one with respect to which Parliament or the Legislature of the State... may make laws'.\"\r\n},\r\n{\r\nid: 343,\r\nchapter: \"CH 8: IMPORTANT GENERAL ORDERS GOVERNING CLASSIFICATION\",\r\nquestion: \"Under the Government Accounting Rules, 1990, moneys advanced for miscellaneous purposes under special authority and recoverable in cash, and sums overpaid on vouchers other than those for service payments, are adjusted under the head:\",\r\noptions: [\r\n\"'8550 - Civil Advances'\",\r\n\"'8658 - Suspense Accounts'\",\r\n\"'8680 - Miscellaneous Government Account'\",\r\n\"The final functional head to which the expenditure relates\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 69(1)<\/b> \u2014 such moneys 'should be adjusted under the head 8550- Civil Advances. This head should cover items which are from their inception, debts due to Government recoverable either in cash or by deduction from other claims of the party concerned.' The defining feature is that the item is a debt due to Government from the outset.\"\r\n},\r\n{\r\nid: 344,\r\nchapter: \"CH 8: IMPORTANT GENERAL ORDERS GOVERNING CLASSIFICATION\",\r\nquestion: \"Under the Government Accounting Rules, 1990, payments made on account of Government expenditure are not to be held under 'Civil Advances' on the ground that:\",\r\noptions: [\r\n\"The expenditure relates to a previous financial year\",\r\n\"Further proceedings in audit are necessary for their final admission\",\r\n\"The party concerned has not acknowledged the debt\",\r\n\"The amount is recoverable by deduction from other claims\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 69(1)<\/b> \u2014 'Payment made on account of government expenditure should not be held under Civil Advances on the ground that further proceedings in audit etc. are necessary for their final admission.' Civil Advances is confined to items which are debts due to Government from their inception, and a payment of expenditure does not become such a debt merely because it is under examination.\"\r\n},\r\n{\r\nid: 345,\r\nchapter: \"CH 8: IMPORTANT GENERAL ORDERS GOVERNING CLASSIFICATION\",\r\nquestion: \"Under the Government Accounting Rules, 1990, pay and allowances in respect of an assignable period which are paid before they are due are debited to:\",\r\noptions: [\r\n\"The functional head of the office which makes the advance payment\",\r\n\"The head '8550 - Civil Advances'\",\r\n\"The same head to which they would have been debitable had they been paid after they were due\",\r\n\"The head '8658 - Suspense Accounts' until the period accrues\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 69(1)<\/b> \u2014 such pay and allowances 'shall be debited to same head to which they are debitable had they been paid after they were due.' Early payment does not convert a service payment into an advance, which is consistent with the rule's own definition of Civil Advances as covering only items which are debts due to Government from their inception.\"\r\n},\r\n{\r\nid: 346,\r\nchapter: \"CH 8: IMPORTANT GENERAL ORDERS GOVERNING CLASSIFICATION\",\r\nquestion: \"Under the Government Accounting Rules, 1990, advances of pay and travelling allowances on transfer are:\",\r\noptions: [\r\n\"Held under the major head '8658 - Suspense Accounts'\",\r\n\"Debited to the head of the Government to which the officer is proceeding\",\r\n\"Debited to the head '8550 - Civil Advances' and cleared on recovery\",\r\n\"Debited to the final head of account and not to 'Civil Advances'\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 69(2)<\/b> \u2014 'Advances of Pay and Travelling Allowances should be debited to the final head of account and not to Civil Advances. Such advances should be finally adjusted as a revenue expenditure in the books of the Government which makes the advances irrespective of the fact whether the officer is proceeding to or reverting back from another Government.'\"\r\n},\r\n{\r\nid: 347,\r\nchapter: \"CH 8: IMPORTANT GENERAL ORDERS GOVERNING CLASSIFICATION\",\r\nquestion: \"Under the Government Accounting Rules, 1990, advances of pay and transfer travelling allowance on transfer of a Government servant from one Department or Government to another are finally adjusted as revenue expenditure in the books of the Department or Government:\",\r\noptions: [\r\n\"Which makes the advance, irrespective of whether the officer is proceeding to or reverting from another Department or Government\",\r\n\"From which the officer is proceeding, in every case\",\r\n\"In which the officer finally reports for duty\",\r\n\"To which the officer is proceeding\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 69(3)<\/b> \u2014 the debits 'should be finally adjusted as revenue expenditure in the books of the Department\/Government which makes the advance irrespective of the fact whether the Officer is proceeding to or reverting back from another Department\/Government.' This departs from <b>Rule 66(2)<\/b>, where transit pay and allowances are borne by the department to which the servant is proceeding \u2014 the two must not be conflated.\"\r\n},\r\n{\r\nid: 348,\r\nchapter: \"CH 8: IMPORTANT GENERAL ORDERS GOVERNING CLASSIFICATION\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the settlement of advances of pay and travelling allowance by way of net payment or net recovery through adjustment bills is accounted for in the books of the:\",\r\noptions: [\r\n\"Department or Government which made the advance\",\r\n\"Department or Government where the adjustment bills are preferred\",\r\n\"Department or Government to which the officer is proceeding\",\r\n\"Accounts Officer who authorises the adjustment\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 69(2) and (3)<\/b> \u2014 'Settlement of such advances by way of net payment\/net recovery through adjustment bills will be accounted for in the books of the Deptt.\/Govt. where the adjustment bills are preferred.' The two limbs of the rule therefore point to different books: the original advance is adjusted where it was made, the settlement where the adjustment bill is preferred.\"\r\n},\r\n{\r\nid: 349,\r\nchapter: \"CH 8: IMPORTANT GENERAL ORDERS GOVERNING CLASSIFICATION\",\r\nquestion: \"Under the Government Accounting Rules, 1990, advances for law suits are debited to:\",\r\noptions: [\r\n\"The head '8658 - Suspense Accounts'\",\r\n\"The head '8550 - Civil Advances'\",\r\n\"The functional expenditure head concerned\",\r\n\"The head '2070 - Other Administrative Services - Other Expenditure'\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 69(4)<\/b> \u2014 'Advance for law suits should be debited to the functional expenditure head concerned. Refunds of amounts remaining unspent out of these advances should be dealt with as cash recoveries.' Like advances of pay and travelling allowance, these are kept out of Civil Advances, which is reserved for items that are debts due to Government from their inception.\"\r\n},\r\n{\r\nid: 350,\r\nchapter: \"CH 8: IMPORTANT GENERAL ORDERS GOVERNING CLASSIFICATION\",\r\nquestion: \"Under the Government Accounting Rules, 1990, refunds of amounts remaining unspent out of advances for law suits are dealt with as:\",\r\noptions: [\r\n\"Receipts under the revenue major head concerned\",\r\n\"Reduction of the balance under '8550 - Civil Advances'\",\r\n\"Items of the Public Account under a deposit head\",\r\n\"Cash recoveries\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 69(4)<\/b> \u2014 'Refunds of amounts remaining unspent out of these advances should be dealt with as cash recoveries.' The treatment follows from the initial debit: since the advance was charged to the functional expenditure head rather than to Civil Advances, the unspent portion comes back as a recovery against that expenditure. Had the advance been held under '8550 - Civil Advances', the refund would instead have cleared the debt balance under that head.\"\r\n},\r\n{\r\nid: 351,\r\nchapter: \"CH 8: IMPORTANT GENERAL ORDERS GOVERNING CLASSIFICATION\",\r\nquestion: \"Under the Government Accounting Rules, 1990, items of receipts and payments which cannot at once be taken to a final head of receipt or charge owing to lack of information as to their nature may be held temporarily under the major head:\",\r\noptions: [\r\n\"'8658 - Suspense Account' in the sector 'L. Suspense and Miscellaneous'\",\r\n\"'8680 - Miscellaneous Government Account'\",\r\n\"'0075 - Miscellaneous General Services'\",\r\n\"'8550 - Civil Advances'\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 70<\/b> \u2014 such items 'may be held temporarily under the major head 8658-Suspense Account in the sector L. Suspense and Miscellaneous of the Accounts'. The rule directs the reader to the footnotes under the major head in the list of major and minor heads for further guidance, and the same head is used at treasuries under <b>Rules 12, 13(b) and 14(b)<\/b>.\"\r\n},\r\n{\r\nid: 352,\r\nchapter: \"CH 8: IMPORTANT GENERAL ORDERS GOVERNING CLASSIFICATION\",\r\nquestion: \"Under the Government Accounting Rules, 1990, a service receipt of which full particulars are not given must:\",\r\noptions: [\r\n\"Be taken to the head 'Suspense Account' pending receipt of particulars\",\r\n\"Be credited to the minor head 'Other Receipt' under the revenue major head to which it appears to belong, pending eventual transfer to the correct head\",\r\n\"Be credited to the head '0075 - Miscellaneous General Services'\",\r\n\"Be refunded to the party pending identification of the correct head\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 70<\/b> \u2014 'A service receipt of which full particulars are not given must not be taken to the head Suspense Account but should be credited to the minor head Other Receipt under the revenue major head to which it appears to belong pending eventual transfer to the credit of the correct head on receipt of detailed particulars.' Suspense is thus available for items of unknown nature, not for receipts merely lacking particulars.\"\r\n},\r\n{\r\nid: 353,\r\nchapter: \"CH 8: IMPORTANT GENERAL ORDERS GOVERNING CLASSIFICATION\",\r\nquestion: \"Under the Government Accounting Rules, 1990, in relation to crediting sums to Government by debit to a suspense head, the position is that:\",\r\noptions: [\r\n\"Credit may be taken as soon as the claim is raised against the party\",\r\n\"Credit must be taken in the year to which the claim relates\",\r\n\"Credit must follow and not precede actual realisation\",\r\n\"Credit may precede realisation where the amount is certain\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Note below Rule 70<\/b> \u2014 'No sums should ordinarily be credited to Government by debit to a suspense head credit must follow and not precede actual realisation.' The rule protects the cash basis of Government accounts laid down in <b>Rule 21<\/b>, under which transactions represent actual cash receipts and disbursements rather than amounts due to Government.\"\r\n},\r\n{\r\nid: 354,\r\nchapter: \"CH 8: IMPORTANT GENERAL ORDERS GOVERNING CLASSIFICATION\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where the cost of land sold was originally debited to, or remains at the debit of, the Capital Account of a project for which regular Capital and Revenue Accounts are kept, the sale proceeds are creditable to:\",\r\noptions: [\r\n\"The receipt head relating to the department concerned\",\r\n\"'0075 - Miscellaneous General Services - Sale of land and Property'\",\r\n\"'0401 - Crop Husbandry - Other Receipts'\",\r\n\"The Capital or Revenue account of the project, according to the allocation rules applicable to the department concerned\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 71, Schedule I, item (i)<\/b> \u2014 the sale proceeds are creditable to 'The Capital or Revenue account of the project, as the case may be, according to the allocation rules applicable to the department concerned.' The Schedule works down from the most specific case to the residuary ones, so where the original debit can be traced the proceeds follow it.\"\r\n},\r\n{\r\nid: 355,\r\nchapter: \"CH 8: IMPORTANT GENERAL ORDERS GOVERNING CLASSIFICATION\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where the cost of land sold was originally debited to a capital expenditure head outside the Revenue Accounts, even though no regular Capital and Revenue Accounts are kept for the work, the sale proceeds are creditable to:\",\r\noptions: [\r\n\"The capital expenditure head originally debited\",\r\n\"'0059 - Public Works'\",\r\n\"'0075 - Miscellaneous General Services'\",\r\n\"The revenue account of the department concerned\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 71, Schedule I, item (ii)<\/b> \u2014 the head is 'The Capital expenditure head originally debited.' <b>Schedule II, item (ii)<\/b> lays down the identical treatment for buildings. The principle running through both Schedules is that the proceeds return to the head which bore the original cost, wherever that head can be identified. It is only when the cost 'was not so debited', in item (iv), that the Schedule falls back on functional receipt heads and on the residuary head 0075.\"\r\n},\r\n{\r\nid: 356,\r\nchapter: \"CH 8: IMPORTANT GENERAL ORDERS GOVERNING CLASSIFICATION\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where the cost of land sold was originally debited within the Revenue Section of the accounts to a service or revenue department for which no capital and revenue accounts are kept, and that department has no corresponding receipt head, the proceeds are credited to:\",\r\noptions: [\r\n\"The capital expenditure head originally debited\",\r\n\"'0075 - Miscellaneous General Services - Sale of land and Property'\",\r\n\"'0059 - Public Works'\",\r\n\"'0401 - Crop Husbandry - Other Receipts'\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 71, Schedule I, item (iii)<\/b> \u2014 the head is 'The receipt head relating to the department concerned or, in the case of department not having a corresponding receipt head 0075 Miscellaneous General Services-Sale of land and Property.' The residuary head 0075 recurs throughout both Schedules wherever no functional receipt head exists. Note the difference in wording between the two Schedules: Schedule I refers to the receipt head relating to the department concerned, Schedule II to the head relating to the function to which the cost was initially debited.\"\r\n},\r\n{\r\nid: 357,\r\nchapter: \"CH 8: IMPORTANT GENERAL ORDERS GOVERNING CLASSIFICATION\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where the cost of land was not originally debited to any head, the sale proceeds of the right of Government in agricultural land, not being Nazul land or land equipped for re-sale for building purposes, are creditable to:\",\r\noptions: [\r\n\"The functional receipt major head concerned\",\r\n\"'0075 - Miscellaneous General Services - Sale of land and Property'\",\r\n\"'0401 - Crop Husbandry - Other Receipts'\",\r\n\"'0059 - Public Works'\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 71, Schedule I, item (iv)(a)<\/b> \u2014 'The right of the Government in agricultural land not covered by clause (b)' is creditable to '0401-Crop. Husbandry Other Receipts.' Clause (b), which is excluded, covers 'Nazul lands in Uttar Pradesh, Punjab and Madhya Pradesh or elsewhere and lands in Punjab equipped at the cost of State revenues for re-sale for building purposes', which go to 0075.\"\r\n},\r\n{\r\nid: 358,\r\nchapter: \"CH 8: IMPORTANT GENERAL ORDERS GOVERNING CLASSIFICATION\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the sale proceeds of Nazul lands in Uttar Pradesh, Punjab and Madhya Pradesh or elsewhere, and of lands in Punjab equipped at the cost of State revenues for re-sale for building purposes, are creditable to:\",\r\noptions: [\r\n\"'0059 - Public Works'\",\r\n\"The capital expenditure head originally debited\",\r\n\"'0401 - Crop Husbandry - Other Receipts'\",\r\n\"'0075 - Miscellaneous General Services - sale of land and property'\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 71, Schedule I, item (iv)(b)<\/b> \u2014 these are creditable to '0075- Miscellaneous General Services\u2014sale of land and property'. The pairing with clause (a) is the point: ordinary agricultural land goes to 0401 Crop Husbandry, while Nazul land and land equipped for re-sale for building purposes go to the residuary head 0075. Both clauses arise only under item (iv), which applies where the cost of the land 'was not so debited' to any of the heads dealt with in items (i) to (iii).\"\r\n},\r\n{\r\nid: 359,\r\nchapter: \"CH 8: IMPORTANT GENERAL ORDERS GOVERNING CLASSIFICATION\",\r\nquestion: \"As per the Government Accounting Rules, 1990, match List-I with List-II and select the correct answer using the codes given below:\\nList-I (Land sold, the cost not having been originally debited)\\nA. Sold in the Public Works Department\\nB. Sold in the Defence Services\\nC. Sold by civil agency\\nD. Right of Government in agricultural land\\nList-II (Head to which creditable)\\n1. '0076 - Defence Services - Army', '0077 - Defence Services - Navy' or '0078 - Defence Services - Air Force' as the case may be\\n2. The functional receipt major head concerned or '0075 - Miscellaneous General Services'\\n3. The functional receipt major head concerned or the head '0059 - Public Works'\\n4. '0401 - Crop Husbandry - Other Receipts'\",\r\noptions: [\r\n\"A-3, B-1, C-2, D-4\",\r\n\"A-2, B-1, C-3, D-4\",\r\n\"A-3, B-2, C-1, D-4\",\r\n\"A-3, B-1, C-4, D-2\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 71, Schedule I, item (iv)(c)<\/b> \u2014 sales in the Public Works Department go to 'The functional receipt major head concerned or the head 0059-Public Works', sales in the Defence Services to the three Defence receipt heads, and sales by civil agency to 'The functional receipt\u2014major head concerned or 0075-Miscellaneous General Services'. Item (iv)(a) supplies the fourth pairing with 0401.\"\r\n},\r\n{\r\nid: 360,\r\nchapter: \"CH 8: IMPORTANT GENERAL ORDERS GOVERNING CLASSIFICATION\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where land acquired by Government on payment for Companies or Railways, the cost of which was originally debited to '3001 - Indian Railways etc. Subsidised Companies - Land', is sold, the proceeds are creditable to:\",\r\noptions: [\r\n\"'1001 - Indian Railways etc - sale of Land Subsidised Companies' on the receipt side\",\r\n\"'0059 - Public Works'\",\r\n\"'0075 - Miscellaneous General Services'\",\r\n\"'3001 - Indian Railways etc. Subsidised Companies - Land'\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"The footnote to <b>Schedule I under Rule 71<\/b> \u2014 where the cost was originally debited to '3001-Indian Railways etc. Subsidised Companies\u2014Land' the sale proceeds 'are creditable to 1001-Indian Railways etc-sale of Land Subsidised Companies (3) on the receipt side.' The pairing of a 3000-series expenditure head with a 1000-series receipt head follows the codification scheme of <b>Rule 25<\/b>.\"\r\n},\r\n{\r\nid: 361,\r\nchapter: \"CH 8: IMPORTANT GENERAL ORDERS GOVERNING CLASSIFICATION\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where the sale of a building affects Irrigation, Navigation, Embankment and Drainage works for which capital accounts are not kept, the proceeds are creditable to:\",\r\noptions: [\r\n\"'0059 - Public Works'\",\r\n\"'0701 - Major and Medium Irrigation' or '0702 - Minor Irrigation - Flood Control - Drainage Project', as the case may be\",\r\n\"'0075 - Miscellaneous General Services - Sale of land and Property'\",\r\n\"The capital expenditure head originally debited\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 71, Schedule II, item (iii)<\/b> \u2014 the heads are '0701-Major and Medium Irrigation 02\u2014Major Irrigation (Non-Commercial) \u2014 Sale of Water for Irrigation purposes \u2014 or Navigation Receipts' or '0702\u2014Minor Irrigation-Flood Control - Drainage Project' as the case may be. This item has no counterpart in Schedule I, which deals with land rather than buildings.\"\r\n},\r\n{\r\nid: 362,\r\nchapter: \"CH 8: IMPORTANT GENERAL ORDERS GOVERNING CLASSIFICATION\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where a building is sold the cost of which was originally debited within the Revenue Section of the accounts to a service or revenue department for which no Capital and Revenue Accounts are kept, the proceeds are creditable to:\",\r\noptions: [\r\n\"The capital expenditure head originally debited\",\r\n\"'2216 - Housing - Government Residential Buildings'\",\r\n\"The receipt head relating to the function to which the cost of the building was initially debited, or where there is no corresponding receipt head, to '0075 - Miscellaneous General Services - Sale of land and Property'\",\r\n\"'0059 - Public Works' in every case\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 71, Schedule II, item (iv)<\/b> \u2014 the head is 'The receipt head relating to the function to which the cost of the building was initially debited or in cases where there is no corresponding receipt head to the head 0075-Misc. General Services\u2014Sale of land and Property.' Note the difference in wording from Schedule I item (iii), which refers to the receipt head 'relating to the department concerned' rather than to the function.\"\r\n},\r\n{\r\nid: 363,\r\nchapter: \"CH 8: IMPORTANT GENERAL ORDERS GOVERNING CLASSIFICATION\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the sale proceeds of a building sold in the Defence Department, in a case falling under the residuary clause of the relevant Schedule, are creditable to:\",\r\noptions: [\r\n\"'0075 - Miscellaneous General Services'\",\r\n\"'0059 - Public Works'\",\r\n\"The Defence Service Estimates\",\r\n\"The major heads '0076 - Defence Services - Army', '0077 - Defence Services - Navy' or '0078 - Defence Services - Air Force' as the case may be\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 71, Schedule II, item (v)(ii)<\/b> \u2014 the heads are '0076-Defence Services- Army', '0077-Defence Services-Navy' or '0078- Defence Sevices-Air Force' as the case may be, the same three receipt heads as in <b>Schedule I, item (iv)(c)(ii)<\/b> for land. The Defence Service Estimates in option (a) are an expenditure concept, used in <b>Rules 72(iv) and 73<\/b>.\"\r\n},\r\n{\r\nid: 364,\r\nchapter: \"CH 8: IMPORTANT GENERAL ORDERS GOVERNING CLASSIFICATION\",\r\nquestion: \"Under the Government Accounting Rules, 1990, municipal rates and taxes on a non-residential building utilised for functional purposes such as a school or hospital, if paid by the relevant department dealing with that function, are adjusted:\",\r\noptions: [\r\n\"As part of the sub-heads and minor heads relating to the function, under the detailed head 'Rent, Rates and Taxes'\",\r\n\"Under the head '2059 - Public Works - Maintenance and Repairs'\",\r\n\"Under the head '2070 - Other Administrative Services - Other Expenditure'\",\r\n\"Under the head '2216 - Housing - Government Residential Buildings - Maintenance and Repairs'\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 72(i)<\/b> \u2014 such taxes 'should be adjusted in accounts as part of the sub-heads, minor heads concerned relating to the function, under the detailed head Rent, Rates and Taxes.' The same clause provides the alternative: where the whole or part of the tax is paid by the Public Works Department in administrative control of the building, the payment may be debited to '2059-Public Works-Maintenance and Repairs'.\"\r\n},\r\n{\r\nid: 365,\r\nchapter: \"CH 8: IMPORTANT GENERAL ORDERS GOVERNING CLASSIFICATION\",\r\nquestion: \"Under the Government Accounting Rules, 1990, taxes on non-residential buildings occupied by departments other than the Defence Department, if paid by a department nominated by Government and not passed on to the occupying department, are debited to:\",\r\noptions: [\r\n\"'2059 - Public Works - Maintenance and Repairs'\",\r\n\"'2070 - Other Administrative Services - Other Expenditure'\",\r\n\"'2216 - Housing - Government Residential Buildings - Maintenance and Repairs'\",\r\n\"The Defence Service Estimates\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 72(ii)<\/b> \u2014 such taxes 'should be debited to 2070-Other Administrative Services-Other Expenditure.' Two conditions govern the clause: the payment must be made by a department nominated by Government for the purpose, and it must not be passed on to the occupying department, failing which the general rule in clause (i) applies. Buildings of the Defence Department are outside the clause altogether: under clause (iv) their taxes go to the Defence Service Estimates.\"\r\n},\r\n{\r\nid: 366,\r\nchapter: \"CH 8: IMPORTANT GENERAL ORDERS GOVERNING CLASSIFICATION\",\r\nquestion: \"Under the Government Accounting Rules, 1990, taxes on residential buildings, where payable by Government, are debited to the maintenance estimates of the buildings under the head:\",\r\noptions: [\r\n\"The detailed head 'Rent, Rates and Taxes' below the functional minor head\",\r\n\"The Defence Service Estimates\",\r\n\"'2216 - Housing - Government Residential Buildings - Maintenance and Repairs', or '2059 - Public Works' where Government has decided to debit maintenance expenditure to the latter head\",\r\n\"'2070 - Other Administrative Services - Other Expenditure'\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 72(iii)<\/b> \u2014 such taxes are debited 'to the maintenance estimates of the buildings under the head 2216\u2014Housing\u2014Government Residential Buildings\u2014Maintenance and Repairs or 2059-Public Works, in case the Government has decided to debit maintenance expenditure to the latter head.' The choice therefore depends on where the Government has decided to carry maintenance expenditure generally. Where the tax is one 'ordinarily leviable from the tenant' but paid by a department, the Note to the clause instead makes it part of that department's contingent expenditure.\"\r\n},\r\n{\r\nid: 367,\r\nchapter: \"CH 8: IMPORTANT GENERAL ORDERS GOVERNING CLASSIFICATION\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where the whole or any portion of taxes which by local rule or custom are ordinarily leviable from the tenant is paid by a department of Government, such payments are treated as:\",\r\noptions: [\r\n\"Part of the maintenance estimates of the building\",\r\n\"Expenditure under the detailed head 'Rent, Rates and Taxes'\",\r\n\"Recoverable advances under '8550 - Civil Advances'\",\r\n\"Part of the contingent expenditure of the department\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Note below Rule 72(iii)<\/b> \u2014 'In cases where the whole or any portion of the taxes which by local rule or by custom are ordinarily leviable from the tenant, is paid by a department of the Government such payments are treated as part of the contingent expenditure of the department.' The liability being the tenant's, the payment is not treated as a charge on the building at all.\"\r\n},\r\n{\r\nid: 368,\r\nchapter: \"CH 8: IMPORTANT GENERAL ORDERS GOVERNING CLASSIFICATION\",\r\nquestion: \"Under the Government Accounting Rules, 1990, taxes on both residential and non-residential buildings owned or occupied by the Defence Department are debited to:\",\r\noptions: [\r\n\"The Defence Service Estimates\",\r\n\"'2070 - Other Administrative Services - Other Expenditure'\",\r\n\"'2216 - Housing - Government Residential Buildings'\",\r\n\"'2059 - Public Works'\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 72(iv)<\/b> \u2014 'Taxes both on residential or non-residential buildings owned or occupied by the Defence Department should be debited to the Defence Service Estimates.' Defence is treated separately throughout this chapter, as it is under <b>Rule 46<\/b>, where the Defence Services charge and are charged for inter-departmental transactions notwithstanding the general bar in Rule 43.\"\r\n},\r\n{\r\nid: 369,\r\nchapter: \"CH 8: IMPORTANT GENERAL ORDERS GOVERNING CLASSIFICATION\",\r\nquestion: \"Under the Government Accounting Rules, 1990, all extra expenditure connected with a Survey of India unit which would not have been incurred but for field operations is borne by the Defence Estimates, provided that:\",\r\noptions: [\r\n\"The Survey of India consents to the arrangement in each case\",\r\n\"The unit accompanies the expedition at the request of the Defence Department\",\r\n\"The expenditure exceeds the monetary limit fixed by Government\",\r\n\"The unit is mobilised for service with the Army on general mobilisation\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 73(i)<\/b> \u2014 such expenditure 'should be borne by the Defence Estimates, provided the Survey of India unit accompanies the expedition at the request of the Defence Department.' General mobilisation, in option (c), is the separate situation dealt with at the end of the rule, where the whole cost of the units falls on the Defence Estimates under special rules.\"\r\n},\r\n{\r\nid: 370,\r\nchapter: \"CH 8: IMPORTANT GENERAL ORDERS GOVERNING CLASSIFICATION\",\r\nquestion: \"Under the Government Accounting Rules, 1990, in the case of scientific parties other than Survey of India units accompanying a military expedition, the cost of pay, allowances and contingencies is borne by:\",\r\noptions: [\r\n\"The Ministry of Finance as a charge on general revenues\",\r\n\"The Defence Estimates\",\r\n\"The respective Civil Departments concerned\",\r\n\"The department at whose request the party accompanies the expedition\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 73(ii)<\/b> \u2014 'The cost of the pay, allowances and contingencies of other scientific parties should be borne by the respective Civil Departments concerned, while the expenditure incurred on special transport arrangements made by the Defence Services should be debited to the Defence Estimates.' The charge is thus split between the two, by reference to the nature of the expenditure.\"\r\n},\r\n{\r\nid: 371,\r\nchapter: \"CH 8: IMPORTANT GENERAL ORDERS GOVERNING CLASSIFICATION\",\r\nquestion: \"Under the Government Accounting Rules, 1990, expenditure incurred on special transport arrangements made by the Defence Services for scientific parties accompanying a military expedition is debited to:\",\r\noptions: [\r\n\"The functional major head relating to the scientific work undertaken\",\r\n\"'2070 - Other Administrative Services - Other Expenditure'\",\r\n\"The Civil Department to which the scientific party belongs\",\r\n\"The Defence Estimates\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 73(ii)<\/b> \u2014 'the expenditure incurred on special transport arrangements made by the Defence Services should be debited to the Defence Estimates.' The clause divides the cost: pay, allowances and contingencies stay with the Civil Departments, while the Defence Services bear what they themselves provide by way of special transport. The position changes entirely on general mobilisation, when 'The whole cost of these units' is debited to the Defence Estimates under special rules.\"\r\n},\r\n{\r\nid: 372,\r\nchapter: \"CH 8: IMPORTANT GENERAL ORDERS GOVERNING CLASSIFICATION\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where units of the Survey of India or other scientific parties are mobilised for service with the Army on general mobilisation, the whole cost of these units is debited to the Defence Estimates except, in the case of the Survey of India, the cost of:\",\r\noptions: [\r\n\"The initial supply of all technical equipment, material and stores\",\r\n\"Special transport arrangements made for the unit\",\r\n\"Contingencies incurred during the period of mobilisation\",\r\n\"Pay and allowances of the personnel of the unit\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Rule 73(ii)<\/b> \u2014 'The whole cost of these units except (in the case of the Survey of India) that of the initial supply of all technical equipments, material and stores, should be debited to the Defence Estimates under special rules.' The exception is confined to the Survey of India and to the <i>initial<\/i> supply, so replacements during service fall on the Defence Estimates.\"\r\n},\r\n{\r\nid: 373,\r\nchapter: \"CH 8: IMPORTANT GENERAL ORDERS GOVERNING CLASSIFICATION\",\r\nquestion: \"In terms of the Government Accounting Rules, 1990, where any doubt arises as to the interpretation of any of the rules, the matter is referred for decision to the:\",\r\noptions: [\r\n\"Comptroller and Auditor General of India\",\r\n\"Ministry of Finance, Department of Expenditure, Controller General of Accounts\",\r\n\"President, on the advice of the Comptroller and Auditor General\",\r\n\"Ministry of Finance, Department of Economic Affairs\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Rule 74<\/b> \u2014 'the matter shall be referred to Ministry of Finance, Department of Expenditure, Controller General of Accounts for its decision, on the advice of the Comptroller and Auditor General.' The decision is the Ministry's, taken on the C&AG's advice \u2014 the same division of function that runs through <b>Rule 2(f)<\/b> and the <b>Note below Rule 3<\/b>.\"\r\n},\r\n{\r\nid: 374,\r\nchapter: \"CH 8: IMPORTANT GENERAL ORDERS GOVERNING CLASSIFICATION\",\r\nquestion: \"Under the Government Accounting Rules, 1990, a decision on a doubt as to the interpretation of the rules is taken by the Ministry of Finance:\",\r\noptions: [\r\n\"With the concurrence of the Public Accounts Committee\",\r\n\"After obtaining the orders of the President under article 150\",\r\n\"On the advice of the Comptroller and Auditor General\",\r\n\"In consultation with the Government whose accounts are affected\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Rule 74<\/b> \u2014 the reference is made to the Ministry of Finance, Department of Expenditure, Controller General of Accounts 'for its decision, on the advice of the Comptroller and Auditor General.' The C&AG's advice is a condition of the decision, not an alternative to it, which reflects article 150 under which the form of accounts is prescribed on that advice.\"\r\n},\r\n{\r\nid: 375,\r\nchapter: \"CH 8: IMPORTANT GENERAL ORDERS GOVERNING CLASSIFICATION\",\r\nquestion: \"Under the Government Accounting Rules, 1990, with the issue of these rules the provisions repealed are those of:\",\r\noptions: [\r\n\"The General Financial Rules, 1963\",\r\n\"The Central Government Account (Receipts and Payments) Rules\",\r\n\"The Treasury Rules of the Central Government\",\r\n\"The Account Code Volume I and the Form of Accounts of the Union and States (Basic) Rules\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Rule 75<\/b> \u2014 'With the issue of these rules, the provisions of Accounts Code Vol. I & Form of Accounts of the Union and States (Basic) Rules are hereby repealed.' The General Financial Rules, 1963 are not repealed; on the contrary, the <b>Note below Rule 39<\/b> continues to refer to Part III of Chapter 16 of that compilation for the criteria governing charges for services rendered.\"\r\n},\r\n{\r\nid: 376,\r\nchapter: \"CH 8: IMPORTANT GENERAL ORDERS GOVERNING CLASSIFICATION\",\r\nquestion: \"Under the Government Accounting Rules, 1990, all of the following statements regarding the general orders governing classification are correct EXCEPT:\",\r\noptions: [\r\n\"Advances of pay and travelling allowance on transfer are debited to the head '8550 - Civil Advances'\",\r\n\"A service receipt of which full particulars are not given is credited to the minor head 'Other Receipt' under the revenue major head to which it appears to belong\",\r\n\"Taxes on buildings owned or occupied by the Defence Department are debited to the Defence Service Estimates\",\r\n\"The travelling expenses of a Government servant are ordinarily debited under the same major, minor and sub-head as his pay\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"Option (b) reverses <b>Rule 69(2)<\/b>, which provides that 'Advances of Pay and Travelling Allowances should be debited to the final head of account and not to Civil Advances.' Civil Advances under <b>Rule 69(1)<\/b> covers only items which are 'from their inception, debts due to Government'. The other three reproduce <b>Rules 67, 70 and 72(iv)<\/b>. Advances for law suits are treated the same way as advances of pay: <b>Rule 69(4)<\/b> debits them to the functional expenditure head concerned.\"\r\n},\r\n{\r\nid: 377,\r\nchapter: \"CH 8: IMPORTANT GENERAL ORDERS GOVERNING CLASSIFICATION\",\r\nquestion: \"As per the Government Accounting Rules, 1990, match List-I with List-II and select the correct answer using the codes given below:\\nList-I (Charge)\\nA. Municipal taxes on a non-residential building occupied by a civil department, paid by a nominated department and not passed on\\nB. Municipal taxes on a residential building payable by Government\\nC. Municipal taxes on buildings owned or occupied by the Defence Department\\nD. Taxes ordinarily leviable from the tenant but paid by a department\\nList-II (Treatment)\\n1. Defence Service Estimates\\n2. Contingent expenditure of the department\\n3. '2070 - Other Administrative Services - Other Expenditure'\\n4. Maintenance estimates of the buildings under '2216 - Housing' or '2059 - Public Works'\",\r\noptions: [\r\n\"A-3, B-4, C-1, D-2\",\r\n\"A-4, B-3, C-1, D-2\",\r\n\"A-3, B-1, C-4, D-2\",\r\n\"A-3, B-4, C-2, D-1\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"The four are <b>Rule 72(ii), (iii), (iv) and the Note below (iii)<\/b>. The clause that most often trips candidates is (ii): head 2070 applies only where the tax is paid by a department nominated by Government <i>and<\/i> not passed on to the occupying department; where the functional department itself pays, clause (i) puts the charge under the detailed head 'Rent, Rates and Taxes'.\"\r\n},\r\n{\r\nid: 378,\r\nchapter: \"CH 8: IMPORTANT GENERAL ORDERS GOVERNING CLASSIFICATION\",\r\nquestion: \"With reference to the Government Accounting Rules, 1990, consider the following statements:\\n1. The transit pay and allowances of a Government servant proceeding on transfer are, in the absence of special orders, borne by the department to which he is proceeding.\\n2. Advances of pay and travelling allowance are finally adjusted as revenue expenditure in the books of the Government which makes the advance.\\n3. The transit pay and allowances both ways of a Government servant transferred on foreign service are borne by the Government from which he proceeds.\\nWhich of the statements given above are correct?\",\r\noptions: [\r\n\"1 and 2 only\",\r\n\"2 and 3 only\",\r\n\"1 and 3 only\",\r\n\"1, 2 and 3\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"Statements 1 and 2 reproduce <b>Rule 66(2)<\/b> and <b>Rule 69(2)<\/b>. Statement 3 alters the payer: under <b>Note 1 below Rule 66(2)<\/b> the transit pay and allowances both ways of a Government servant transferred on foreign service 'will be borne by the foreign employer'. The contrast between the receiving department under the main rule and the foreign employer under the Note is the point being tested.\"\r\n},\r\n\/\/ ================= APPENDICES I TO 5 (ids 379-520) =====================\r\n{\r\nid: 379,\r\nchapter: \"APPENDIX I: ARTICLES OF THE CONSTITUTION AND SECTIONS OF THE UNION TERRITORIES ACT, 1963 RELEVANT TO THE FORM OF ACCOUNTS\",\r\nquestion: \"With reference to the Constitution of India, consider the following which form part of the Consolidated Fund of India:\\n1. All revenues received by the Government of India\\n2. All loans raised by that Government by the issue of treasury bills, loans or ways and means advances\\n3. All moneys received by that Government in repayment of loans\\nWhich of the items given above are correct?\",\r\noptions: [\r\n\"1 and 2 only\",\r\n\"2 and 3 only\",\r\n\"1 and 3 only\",\r\n\"1, 2 and 3\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Article 266(1)<\/b> \u2014 'all revenues received by the Government of India, all loans raised by that Government by the issue of treasury bills, loans or ways and means advances and all moneys received by the Government in repayment of loans shall form one consolidated fund to be entitled the Consolidated Fund of India'. All three limbs are included, and the identical formula is applied to a State in the second half of the same clause.\"\r\n},\r\n{\r\nid: 380,\r\nchapter: \"APPENDIX I: ARTICLES OF THE CONSTITUTION AND SECTIONS OF THE UNION TERRITORIES ACT, 1963 RELEVANT TO THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Constitution of India, all public moneys received by or on behalf of the Government of India other than those forming part of the Consolidated Fund are:\",\r\noptions: [\r\n\"Appropriated in accordance with law made by Parliament\",\r\n\"Credited to the public account of India\",\r\n\"Credited to the Contingency Fund of India\",\r\n\"Held by the Reserve Bank of India on behalf of the Government\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Article 266(2)<\/b> \u2014 'All other public moneys received by or on behalf of the Government of India or the Government of a State shall be credited to the public account of India or the public account of the State, as the case may be.' The Public Account is thus residuary in character, which is why <b>Rule 23<\/b> of the Government Accounting Rules, 1990 places Debt, Deposits, Advances, Remittances and Suspense in Part III of the accounts.\"\r\n},\r\n{\r\nid: 381,\r\nchapter: \"APPENDIX I: ARTICLES OF THE CONSTITUTION AND SECTIONS OF THE UNION TERRITORIES ACT, 1963 RELEVANT TO THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Constitution of India, moneys out of the Consolidated Fund of India or of a State may be appropriated:\",\r\noptions: [\r\n\"By order of the President or the Governor, as the case may be\",\r\n\"Only in accordance with law and for the purposes and in the manner provided in the Constitution\",\r\n\"By the Ministry of Finance, subject to subsequent regularisation\",\r\n\"In accordance with rules made by the President under article 283\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Article 266(3)<\/b> \u2014 'No moneys out of the Consolidated Fund of India or the Consolidated Fund of a State shall be appropriated except in accordance with law and for the purposes and in the manner provided in this Constitution.' Article 283, in option (d), governs the separate question of custody of the Funds and payment into and withdrawal from them, not appropriation.\"\r\n},\r\n{\r\nid: 382,\r\nchapter: \"APPENDIX I: ARTICLES OF THE CONSTITUTION AND SECTIONS OF THE UNION TERRITORIES ACT, 1963 RELEVANT TO THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Constitution of India, the Contingency Fund of India is established:\",\r\noptions: [\r\n\"By an order of the President\",\r\n\"By law made by Parliament\",\r\n\"By rules made by the President under article 283\",\r\n\"By a resolution of the House of the People\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Article 267(1)<\/b> \u2014 'Parliament may by law establish a Contingency Fund in the nature of an imprest to be entitled the Contingency Fund of India into which shall be paid from time to time such sums as may be determined by such law'. The counterpart for a State in clause (2) requires a law of the State Legislature, and for a Union Territory <b>Section 48(1) of the Union Territories Act, 1963<\/b> requires a law made by its Legislative Assembly.\"\r\n},\r\n{\r\nid: 383,\r\nchapter: \"APPENDIX I: ARTICLES OF THE CONSTITUTION AND SECTIONS OF THE UNION TERRITORIES ACT, 1963 RELEVANT TO THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Constitution of India, the Contingency Fund of India is placed at the disposal of:\",\r\noptions: [\r\n\"The Speaker of the House of the People\",\r\n\"The President\",\r\n\"The Union Finance Minister\",\r\n\"The Comptroller and Auditor General of India\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Article 267(1)<\/b> \u2014 'the said Fund shall be placed at the disposal of the President to enable advances to be made by him out of such Fund for the purposes of meeting unforeseen expenditure pending authorisation of such expenditure by Parliament by law under article 115 or article 116.' For a State the Fund is at the disposal of the Governor under clause (2), and for a Union Territory it 'shall be held by the Administrator' under Section 48(1) of the Union Territories Act, 1963.\"\r\n},\r\n{\r\nid: 384,\r\nchapter: \"APPENDIX I: ARTICLES OF THE CONSTITUTION AND SECTIONS OF THE UNION TERRITORIES ACT, 1963 RELEVANT TO THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Constitution of India, advances made out of the Contingency Fund of a State are for the purpose of meeting unforeseen expenditure pending authorisation of that expenditure by the State Legislature by law under:\",\r\noptions: [\r\n\"Article 202 or article 203\",\r\n\"Article 115 or article 116\",\r\n\"Article 205 or article 206\",\r\n\"Article 203 or article 204\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Article 267(2)<\/b> \u2014 the Fund is placed at the disposal of the Governor 'to enable advances to be made by him out of such Fund for the purposes of meeting unforeseen expenditure pending authorisation of such expenditure by the Legislature of the State by law under article 205 or article 206'. Articles 115 and 116 are the corresponding Union provisions referred to in clause (1) \u2014 supplementary and excess grants, and votes on account and votes of credit.\"\r\n},\r\n{\r\nid: 385,\r\nchapter: \"APPENDIX I: ARTICLES OF THE CONSTITUTION AND SECTIONS OF THE UNION TERRITORIES ACT, 1963 RELEVANT TO THE FORM OF ACCOUNTS\",\r\nquestion: \"With reference to the Union Territories Act, 1963, consider the following which form part of the Consolidated Fund of a Union Territory:\\n1. All revenues received in the Union Territory by the Government of India or the Administrator in relation to matters with respect to which the Legislative Assembly has power to make laws\\n2. All grants made and all loans advanced to the Union Territory from the Consolidated Fund of India\\n3. All moneys received by the Union Territory in repayment of loans\\nWhich of the items given above are correct?\",\r\noptions: [\r\n\"1 and 2 only\",\r\n\"2 and 3 only\",\r\n\"1 and 3 only\",\r\n\"1, 2 and 3\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Section 47(1) of the Union Territories Act, 1963<\/b> \u2014 all three, namely revenues received in relation to matters within the Assembly's legislative competence, 'all grants made and all loans advanced to the Union Territory from the Consolidated Fund of India and all moneys received by the Union Territory in repayment of loans shall form one Consolidated Fund'. The second limb has no parallel in article 266(1), which knows nothing of grants received from another Government.\"\r\n},\r\n{\r\nid: 386,\r\nchapter: \"APPENDIX I: ARTICLES OF THE CONSTITUTION AND SECTIONS OF THE UNION TERRITORIES ACT, 1963 RELEVANT TO THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Union Territories Act, 1963, the Consolidated Fund of a Union Territory comes into existence from such date as may be appointed by:\",\r\noptions: [\r\n\"The Administrator, by order\",\r\n\"The Central Government, by notification in the Official Gazette\",\r\n\"The President, by order\",\r\n\"The Legislative Assembly of the Union Territory, by law\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Section 47(1)<\/b> \u2014 'As from such date as the Central Government may, by notification in the Official Gazette, appoint in this behalf'. The appointing authority is the Central Government, not the Administrator, whose function under the section is confined to making custody rules under sub-section (3) 'with the approval of the President'. Sub-section (2) completes the scheme: 'No moneys out of the Consolidated Fund of a Union Territory shall be appropriated except in accordance with, and for the purposes and in the manner provided in this Act'.\"\r\n},\r\n{\r\nid: 387,\r\nchapter: \"APPENDIX I: ARTICLES OF THE CONSTITUTION AND SECTIONS OF THE UNION TERRITORIES ACT, 1963 RELEVANT TO THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Union Territories Act, 1963, the sums paid into the Contingency Fund of a Union Territory are paid:\",\r\noptions: [\r\n\"From grants made by the Central Government for the purpose\",\r\n\"From and out of the Consolidated Fund of India\",\r\n\"From and out of the Consolidated Fund of the Union Territory\",\r\n\"From the public account of India\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Section 48(1)<\/b> \u2014 'into which shall be paid from and out of the Consolidated Fund of the Union Territory such sums as may, from time to time, be determined by law made by the Legislative Assembly of the Union Territory'. The source is the Union Territory's own Consolidated Fund, and the section adds that 'the said Fund shall be held by the Administrator to enable advances to be made by him out of such Fund.'\"\r\n},\r\n{\r\nid: 388,\r\nchapter: \"APPENDIX I: ARTICLES OF THE CONSTITUTION AND SECTIONS OF THE UNION TERRITORIES ACT, 1963 RELEVANT TO THE FORM OF ACCOUNTS\",\r\nquestion: \"As per the Government Accounting Rules, 1990, match List-I with List-II and select the correct answer using the codes given below:\\nList-I (Fund)\\nA. Contingency Fund of India\\nB. Contingency Fund of a State\\nC. Contingency Fund of a Union Territory\\nList-II (Authority at whose disposal or in whose hands it is placed)\\n1. The Governor of the State\\n2. The Administrator\\n3. The President\",\r\noptions: [\r\n\"A-3, B-1, C-2\",\r\n\"A-1, B-3, C-2\",\r\n\"A-3, B-2, C-1\",\r\n\"A-2, B-1, C-3\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Article 267(1)<\/b> places the Contingency Fund of India 'at the disposal of the President', <b>Article 267(2)<\/b> places that of a State 'at the disposal of the Governor of the State', and <b>Section 48(1) of the Union Territories Act, 1963<\/b> provides that the Fund 'shall be held by the Administrator'. The wording differs in the third case \u2014 held by, rather than placed at the disposal of \u2014 though the purpose in each is to enable advances for unforeseen expenditure.\"\r\n},\r\n{\r\nid: 389,\r\nchapter: \"APPENDIX I: ARTICLES OF THE CONSTITUTION AND SECTIONS OF THE UNION TERRITORIES ACT, 1963 RELEVANT TO THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Constitution of India, until provision is made by law made by Parliament, the custody of the Consolidated Fund of India and the payment of moneys into and withdrawal from it are regulated by:\",\r\noptions: [\r\n\"Orders of the Reserve Bank of India\",\r\n\"Rules made by the President\",\r\n\"Rules made by the Ministry of Finance\",\r\n\"Rules made by the Comptroller and Auditor General\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Article 283(1)<\/b> \u2014 these matters 'shall be regulated by law made by Parliament, and until provision in that behalf is so made, shall be regulated by rules made by the President.' The State counterpart in clause (2) substitutes a law of the State Legislature and, in default, 'rules made by the Governor of the State' \u2014 which is the source of the State Treasury Rules referred to in <b>Rule 13<\/b> of the Government Accounting Rules, 1990.\"\r\n},\r\n{\r\nid: 390,\r\nchapter: \"APPENDIX I: ARTICLES OF THE CONSTITUTION AND SECTIONS OF THE UNION TERRITORIES ACT, 1963 RELEVANT TO THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Union Territories Act, 1963, rules regulating the custody of the Consolidated Fund of a Union Territory and the payment of moneys into and withdrawal from it are made by:\",\r\noptions: [\r\n\"The Legislative Assembly of the Union Territory, by law\",\r\n\"The President\",\r\n\"The Administrator, with the approval of the President\",\r\n\"The Central Government, by notification in the Official Gazette\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Section 47(3)<\/b> \u2014 such matters 'shall be regulated by rules made by the Administrator with the approval of the President'. Approval of the President is required here, whereas for the Contingency Fund <b>Section 48(3)<\/b> is unqualified: 'The Administrator may make rules regulating all matters connected with or ancillary to the custody of, the payment of moneys into, and the withdrawal of moneys from, the Contingency Fund of the Union Territory.'\"\r\n},\r\n{\r\nid: 391,\r\nchapter: \"APPENDIX I: ARTICLES OF THE CONSTITUTION AND SECTIONS OF THE UNION TERRITORIES ACT, 1963 RELEVANT TO THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Constitution of India, the statement of the estimated receipts and expenditure of the Government of India for a financial year, laid before both Houses of Parliament, is referred to as the:\",\r\noptions: [\r\n\"Appropriation statement\",\r\n\"Annual financial statement\",\r\n\"Demand for grants\",\r\n\"Statement of excess expenditure\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Article 112(1)<\/b> \u2014 'The President shall in respect of every financial year cause to be laid before both the Houses of Parliament a statement of the estimated receipts and expenditure of the Government of India for that year, in this Part referred to as the annual financial statement.' The same expression is used for a State in article 202(1) and for a Union Territory in Section 27(1) of the Union Territories Act, 1963.\"\r\n},\r\n{\r\nid: 392,\r\nchapter: \"APPENDIX I: ARTICLES OF THE CONSTITUTION AND SECTIONS OF THE UNION TERRITORIES ACT, 1963 RELEVANT TO THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Constitution of India, the estimates of expenditure embodied in the annual financial statement of the Government of India are required to show separately the sums required to meet expenditure charged upon the Consolidated Fund and other expenditure, and shall also:\",\r\noptions: [\r\n\"Show the expenditure of each Ministry under a separate demand\",\r\n\"Indicate the sums to be met from the Contingency Fund\",\r\n\"Distinguish expenditure on revenue account from other expenditure\",\r\n\"Distinguish plan expenditure from non-plan expenditure\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Article 112(2)<\/b> \u2014 the estimates 'shall show separately the sums required to meet expenditure described by this Constitution as expenditure charged upon the Consolidated Fund of India; and the sums required to meet other expenditure proposed to be made from the Consolidated Fund of India, and shall distinguish expenditure on revenue account from other expenditure.' <b>Rule 30(2)<\/b> of the Government Accounting Rules, 1990 carries the same distinction into the accounts.\"\r\n},\r\n{\r\nid: 393,\r\nchapter: \"APPENDIX I: ARTICLES OF THE CONSTITUTION AND SECTIONS OF THE UNION TERRITORIES ACT, 1963 RELEVANT TO THE FORM OF ACCOUNTS\",\r\nquestion: \"With reference to the Constitution of India, consider the following which are expenditure charged on the Consolidated Fund of India:\\n1. The emoluments and allowances of the President and other expenditure relating to his office\\n2. The salaries and allowances of the Chairman and Deputy Chairman of the Council of States and the Speaker and Deputy Speaker of the House of the People\\n3. Debt charges for which the Government of India is liable, including interest, sinking fund charges and redemption charges\\n4. The salary, allowances and pension payable to or in respect of the Comptroller and Auditor General of India\\nHow many of the above are correct?\",\r\noptions: [\r\n\"Only two\",\r\n\"Only three\",\r\n\"All four\",\r\n\"Only one\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Article 112(3)<\/b> lists all four in clauses (a), (b), (c) and (e) respectively. The charged character of the C&AG's salary and pension is the constitutional guarantee of his independence, and it complements article 148, under which he is appointed and which <b>Rule 2(e)<\/b> of the Government Accounting Rules, 1990 cites in defining the office. Clause (g) closes the list with 'any other expenditure declared by this Constitution or by Parliament by law to be so charged'.\"\r\n},\r\n{\r\nid: 394,\r\nchapter: \"APPENDIX I: ARTICLES OF THE CONSTITUTION AND SECTIONS OF THE UNION TERRITORIES ACT, 1963 RELEVANT TO THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Constitution of India, in respect of Judges of the Supreme Court, the expenditure charged on the Consolidated Fund of India comprises:\",\r\noptions: [\r\n\"Their salaries and allowances only\",\r\n\"Their salaries, allowances and pensions\",\r\n\"Their salaries only, allowances being voted\",\r\n\"Their pensions only\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Article 112(3)(d)(i)<\/b> \u2014 'the salaries, allowances and pensions payable to or in respect of Judges of the Supreme Court'. The contrast with the High Courts is the point worth holding: under article 202(3)(d) a State bears 'the salaries and allowances of Judges of any High Court' as charged expenditure, while their <i>pensions<\/i> are charged on the Consolidated Fund of India under article 112(3)(d)(iii).\"\r\n},\r\n{\r\nid: 395,\r\nchapter: \"APPENDIX I: ARTICLES OF THE CONSTITUTION AND SECTIONS OF THE UNION TERRITORIES ACT, 1963 RELEVANT TO THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Constitution of India, the pensions payable to or in respect of Judges of any High Court are charged on the:\",\r\noptions: [\r\n\"Contingency Fund of India\",\r\n\"Consolidated Fund of the State in which the High Court is situated\",\r\n\"Consolidated Fund of India\",\r\n\"Consolidated Fund of the State and the Consolidated Fund of India in equal shares\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Article 112(3)(d)(iii)<\/b> charges on the Consolidated Fund of India 'the pensions payable to or in respect of Judges of any High Court which exercises jurisdiction in relation to any area included in the territory of India'. The State's charged liability under <b>article 202(3)(d)<\/b> extends only to 'expenditure in respect of the salaries and allowances of Judges of any High Court'.\"\r\n},\r\n{\r\nid: 396,\r\nchapter: \"APPENDIX I: ARTICLES OF THE CONSTITUTION AND SECTIONS OF THE UNION TERRITORIES ACT, 1963 RELEVANT TO THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Constitution of India, sums required to satisfy any judgement, decree or award of any court or arbitral tribunal are:\",\r\noptions: [\r\n\"Met from the public account of the Government concerned\",\r\n\"Expenditure charged on the Consolidated Fund\",\r\n\"Expenditure subject to the vote of the Legislature\",\r\n\"Met from the Contingency Fund in every case\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Article 112(3)(f)<\/b> for the Union and <b>article 202(3)(e)<\/b> for a State both charge such sums on the Consolidated Fund, as does <b>Section 27(3)(e) of the Union Territories Act, 1963<\/b> for a Union Territory. <b>Rule 27<\/b> of the Government Accounting Rules, 1990 requires charged expenditure to be shown in the accounts separately from voted expenditure, the expression 'Charged' or 'Voted' being appended to the heads concerned.\"\r\n},\r\n{\r\nid: 397,\r\nchapter: \"APPENDIX I: ARTICLES OF THE CONSTITUTION AND SECTIONS OF THE UNION TERRITORIES ACT, 1963 RELEVANT TO THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Constitution of India, expenditure charged on the Consolidated Fund of a State includes the salaries and allowances of:\",\r\noptions: [\r\n\"All members of the State Legislature\",\r\n\"The Chief Minister and the Council of Ministers\",\r\n\"The Speaker and Deputy Speaker of the Legislative Assembly and, where there is a Legislative Council, also its Chairman and Deputy Chairman\",\r\n\"The Speaker and Deputy Speaker of the Legislative Assembly only\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Article 202(3)(b)<\/b> \u2014 'the salaries and allowances of the Speaker and the Deputy Speaker of the Legislative Assembly and, in the case of a State having a Legislative Council, also of the Chairman and the Deputy Chairman of the Legislative Council'. The Union counterpart in article 112(3)(b) covers the Chairman and Deputy Chairman of the Council of States and the Speaker and Deputy Speaker of the House of the People.\"\r\n},\r\n{\r\nid: 398,\r\nchapter: \"APPENDIX I: ARTICLES OF THE CONSTITUTION AND SECTIONS OF THE UNION TERRITORIES ACT, 1963 RELEVANT TO THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Union Territories Act, 1963, the annual financial statement of a Union Territory is caused to be laid before its Legislative Assembly by the Administrator:\",\r\noptions: [\r\n\"With the previous approval of the President\",\r\n\"After certification by the Comptroller and Auditor General\",\r\n\"With the concurrence of the Ministry of Finance\",\r\n\"On the recommendation of the Central Government\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Section 27(1)<\/b> \u2014 'The Administrator of each Union Territory shall in respect of every financial year cause to be laid before the Legislative Assembly of the Union Territory, with the previous approval of the President, a statement of the estimated receipts and expenditure'. Neither article 112 nor article 202 imposes any such requirement of prior approval, the President and the Governor acting in their own right.\"\r\n},\r\n{\r\nid: 399,\r\nchapter: \"APPENDIX I: ARTICLES OF THE CONSTITUTION AND SECTIONS OF THE UNION TERRITORIES ACT, 1963 RELEVANT TO THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Union Territories Act, 1963, the emoluments and allowances of the Administrator and other expenditure relating to his office, which are charged on the Consolidated Fund of the Union Territory, are:\",\r\noptions: [\r\n\"Fixed by the Legislative Assembly of the Union Territory by law\",\r\n\"As determined by the President by general or special order\",\r\n\"Determined by the Central Government in the Ministry of Home Affairs\",\r\n\"Equal to those admissible to a Governor of a State\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Section 27(3)(a)<\/b> \u2014 'the emoluments and allowances of the Administrator and other expenditure relating to his office as determined by the President by general or special order'. The corresponding provisions for the President's own office in article 112(3)(a) and for the Governor in article 202(3)(a) carry no such qualifying words, each simply charging 'the emoluments and allowances' of the office holder together with 'other expenditure relating to his office'. The Union Territory provision alone leaves the amount to be settled by the President.\"\r\n},\r\n{\r\nid: 400,\r\nchapter: \"APPENDIX I: ARTICLES OF THE CONSTITUTION AND SECTIONS OF THE UNION TERRITORIES ACT, 1963 RELEVANT TO THE FORM OF ACCOUNTS\",\r\nquestion: \"With reference to the Union Territories Act, 1963, consider the following which are charged on the Consolidated Fund of a Union Territory:\\n1. The charges payable in respect of loans advanced to the Union Territory from the Consolidated Fund of India, including interest and sinking fund charges\\n2. Expenditure in respect of the salaries and allowances of a Judicial Commissioner\\n3. Expenditure incurred by the Administrator in the discharge of his responsibility\\nWhich of the items given above are correct?\",\r\noptions: [\r\n\"1 and 2 only\",\r\n\"2 and 3 only\",\r\n\"1 and 3 only\",\r\n\"1, 2 and 3\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Section 27(3)<\/b> charges all three, in clauses (b), (d) and (f). Two of them have no counterpart in articles 112 and 202: a Union Territory alone bears charges on loans advanced to it from the Consolidated Fund of India, and only the Administrator has charged expenditure incurred 'in the discharge of his responsibility'. The judicial charge also differs, being 'expenditure in respect of the salaries and allowances of a Judicial Commissioner' rather than of High Court Judges.\"\r\n},\r\n{\r\nid: 401,\r\nchapter: \"APPENDIX I: ARTICLES OF THE CONSTITUTION AND SECTIONS OF THE UNION TERRITORIES ACT, 1963 RELEVANT TO THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Constitution of India, an Appropriation Bill in respect of the Union provides for the appropriation out of the Consolidated Fund of India of all moneys required to meet the grants made by the House of the People and the expenditure charged on that Fund:\",\r\noptions: [\r\n\"Subject to such amendments as either House may propose\",\r\n\"Without any limit as to the amount\",\r\n\"But not exceeding in any case the amount shown in the statement previously laid before Parliament\",\r\n\"Subject to the prior approval of the Comptroller and Auditor General\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Article 114(1)(b)<\/b> \u2014 the Bill covers 'the expenditure charged on the Consolidated Fund of India but not exceeding in any case the amount shown in the Statement previously laid before Parliament.' The ceiling is the annual financial statement itself, and clause (2) reinforces it by barring any amendment 'varying the amount of any expenditure charged on the Consolidated Fund of India'.\"\r\n},\r\n{\r\nid: 402,\r\nchapter: \"APPENDIX I: ARTICLES OF THE CONSTITUTION AND SECTIONS OF THE UNION TERRITORIES ACT, 1963 RELEVANT TO THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Constitution of India, in relation to an Appropriation Bill, no amendment may be proposed in either House of Parliament which would have the effect of:\",\r\noptions: [\r\n\"Varying the amount or altering the destination of any grant made, or varying the amount of any expenditure charged on the Consolidated Fund of India\",\r\n\"Reducing the amount of any grant made by the House of the People\",\r\n\"Adding a new demand not included in the annual financial statement\",\r\n\"Postponing the withdrawal of moneys from the Consolidated Fund of India\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Article 114(2)<\/b> \u2014 no amendment may have 'the effect of varying the amount or altering the destination of any grant so made or varying the amount of any expenditure charged on the Consolidated Fund of India, and the decision of the person presiding as to whether an amendment is inadmissible under this clause shall be final.' The finality of the presiding officer's decision is part of the same clause.\"\r\n},\r\n{\r\nid: 403,\r\nchapter: \"APPENDIX I: ARTICLES OF THE CONSTITUTION AND SECTIONS OF THE UNION TERRITORIES ACT, 1963 RELEVANT TO THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Constitution of India, the decision whether an amendment to an Appropriation Bill is inadmissible is taken by:\",\r\noptions: [\r\n\"The Speaker of the House of the People alone\",\r\n\"The person presiding, whose decision is final\",\r\n\"The Minister of Finance\",\r\n\"The House by a majority of members present and voting\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Article 114(2)<\/b> \u2014 'the decision of the person presiding as to whether an amendment is inadmissible under this clause shall be final.' The same formula is used for a State in <b>article 204(2)<\/b> and for a Union Territory in <b>Section 29(2) of the Union Territories Act, 1963<\/b>, where the decision is that of the person presiding in the Legislative Assembly.\"\r\n},\r\n{\r\nid: 404,\r\nchapter: \"APPENDIX I: ARTICLES OF THE CONSTITUTION AND SECTIONS OF THE UNION TERRITORIES ACT, 1963 RELEVANT TO THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Constitution of India, subject to the provisions relating to supplementary grants and votes on account, money may be withdrawn from the Consolidated Fund of India:\",\r\noptions: [\r\n\"Under rules made by the President under article 283\",\r\n\"Under a resolution of the House of the People\",\r\n\"Under appropriation made by law passed in accordance with article 114\",\r\n\"Under the authority of the President\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Article 114(3)<\/b> \u2014 'Subject to the provisions of articles 115 and 116, no money shall be withdrawn from the Consolidated Fund of India except under appropriation made by law passed in accordance with the provisions of this article'. Rules under article 283, in option (c), regulate custody and the mechanics of payment and withdrawal, not the authority to withdraw.\"\r\n},\r\n{\r\nid: 405,\r\nchapter: \"APPENDIX I: ARTICLES OF THE CONSTITUTION AND SECTIONS OF THE UNION TERRITORIES ACT, 1963 RELEVANT TO THE FORM OF ACCOUNTS\",\r\nquestion: \"As per the Government Accounting Rules, 1990, match List-I with List-II and select the correct answer using the codes given below:\\nList-I (Subject)\\nA. Annual financial statement of a Union Territory\\nB. Appropriation Bill of a Union Territory\\nC. Supplementary, additional or excess grants of a Union Territory\\nD. Votes on account of a Union Territory\\nList-II (Provision of the Union Territories Act, 1963)\\n1. Section 30\\n2. Section 31\\n3. Section 27\\n4. Section 29\",\r\noptions: [\r\n\"A-3, B-4, C-1, D-2\",\r\n\"A-3, B-1, C-4, D-2\",\r\n\"A-4, B-3, C-1, D-2\",\r\n\"A-3, B-4, C-2, D-1\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Section 27(1)<\/b> requires the Administrator to lay 'a statement of the estimated receipts and expenditure of the Union Territory for that year, in this Part referred to as the annual financial statement', and the Act then follows the constitutional sequence: <b>Section 29<\/b> corresponds to article 114, <b>Section 30<\/b> to article 115 and <b>Section 31<\/b> to article 116. Section 28, which is not in the list, corresponds to article 113 and governs the making of grants by the Assembly. The parallel is not complete, however: <b>Section 31<\/b> confers only the vote-on-account power, whereas article 116 confers votes of credit and exceptional grants as well.\"\r\n},\r\n{\r\nid: 406,\r\nchapter: \"APPENDIX I: ARTICLES OF THE CONSTITUTION AND SECTIONS OF THE UNION TERRITORIES ACT, 1963 RELEVANT TO THE FORM OF ACCOUNTS\",\r\nquestion: \"As per the Government Accounting Rules, 1990, match List-I with List-II and select the correct answer using the codes given below:\\nList-I (Subject)\\nA. Annual financial statement of a State\\nB. Appropriation Bills of a State\\nC. Supplementary, additional or excess grants of a State\\nD. Votes on account, votes of credit and exceptional grants of a State\\nList-II (Article of the Constitution)\\n1. Article 204\\n2. Article 206\\n3. Article 202\\n4. Article 205\",\r\noptions: [\r\n\"A-3, B-1, C-4, D-2\",\r\n\"A-3, B-4, C-1, D-2\",\r\n\"A-1, B-3, C-4, D-2\",\r\n\"A-3, B-1, C-2, D-4\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"The State provisions run in parallel with the Union ones: <b>article 202<\/b> matches article 112, <b>article 204<\/b> matches article 114, <b>article 205<\/b> matches article 115 and <b>article 206<\/b> matches article 116. Articles 205 and 206 are also the two provisions named in article 267(2) as those under which expenditure met from a State's Contingency Fund is subsequently authorised.\"\r\n},\r\n{\r\nid: 407,\r\nchapter: \"APPENDIX I: ARTICLES OF THE CONSTITUTION AND SECTIONS OF THE UNION TERRITORIES ACT, 1963 RELEVANT TO THE FORM OF ACCOUNTS\",\r\nquestion: \"With reference to the Constitution of India, consider the following circumstances in which the President causes a further statement of expenditure to be laid before Parliament or a demand to be presented:\\n1. Where the amount authorised for a particular service for the current financial year is found to be insufficient\\n2. Where a need has arisen during the current financial year for supplementary or additional expenditure upon some new service not contemplated in the annual financial statement\\n3. Where money has been spent on any service during a financial year in excess of the amount granted for that service and for that year\\nWhich of the circumstances given above are correct?\",\r\noptions: [\r\n\"1 and 2 only\",\r\n\"2 and 3 only\",\r\n\"1 and 3 only\",\r\n\"1, 2 and 3\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Article 115(1)<\/b> covers all three, in clauses (a) and (b). The first two attract a further statement of estimated expenditure, while an excess over the amount granted attracts 'a demand for such excess'. The State counterpart is article 205(1) and the Union Territory counterpart Section 30(1) of the Union Territories Act, 1963, the latter requiring in addition 'the previous approval of the President'. Clause (2) applies articles 112, 113 and 114 to any such statement, expenditure or demand.\"\r\n},\r\n{\r\nid: 408,\r\nchapter: \"APPENDIX I: ARTICLES OF THE CONSTITUTION AND SECTIONS OF THE UNION TERRITORIES ACT, 1963 RELEVANT TO THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Union Territories Act, 1963, a further statement of expenditure or a demand for excess in respect of a Union Territory is laid before or presented to its Legislative Assembly by the Administrator:\",\r\noptions: [\r\n\"On the recommendation of the Comptroller and Auditor General\",\r\n\"After the accounts of the year have been certified\",\r\n\"On his own authority\",\r\n\"With the previous approval of the President\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Section 30(1)<\/b> \u2014 the Administrator shall 'cause to be laid before the Legislative Assembly of the Union Territory, with the previous approval of the President, another statement showing the estimated amount of that expenditure or cause to be presented to the Legislative Assembly of the Union Territory with such previous approval a demand for such excess'. The requirement of previous approval mirrors that in Section 27(1) for the annual financial statement itself.\"\r\n},\r\n{\r\nid: 409,\r\nchapter: \"APPENDIX I: ARTICLES OF THE CONSTITUTION AND SECTIONS OF THE UNION TERRITORIES ACT, 1963 RELEVANT TO THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Constitution of India, the power of the House of the People to make a grant in advance in respect of the estimated expenditure for a part of any financial year, pending completion of the procedure for voting such grant, is the power to make:\",\r\noptions: [\r\n\"A vote on account\",\r\n\"A vote of credit\",\r\n\"An exceptional grant\",\r\n\"A supplementary grant\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Article 116(1)(a)<\/b> \u2014 the power is 'to make any grant in advance in respect of the estimated expenditure for a part of any financial year pending the completion of the procedure prescribed in article 113 for the voting of such grant and the passing of the law in accordance with the provisions of article 114'. Clause (b) is the vote of credit and clause (c) the exceptional grant.\"\r\n},\r\n{\r\nid: 410,\r\nchapter: \"APPENDIX I: ARTICLES OF THE CONSTITUTION AND SECTIONS OF THE UNION TERRITORIES ACT, 1963 RELEVANT TO THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Constitution of India, a grant made for meeting an unexpected demand upon the resources of India, where on account of the magnitude or the indefinite character of the service the demand cannot be stated with the details ordinarily given in an annual financial statement, is:\",\r\noptions: [\r\n\"A vote on account\",\r\n\"A vote of credit\",\r\n\"An exceptional grant\",\r\n\"A supplementary grant\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Article 116(1)(b)<\/b> describes the vote of credit in exactly these terms. The distinguishing feature is that the demand 'cannot be stated with the details ordinarily given in an annual financial statement' on account of 'the magnitude or the indefinite character of the service', whereas the exceptional grant in clause (c) is one 'which forms no part of the current service of any financial year'. Parliament then authorises by law the withdrawal of moneys for the purposes for which such grants are made.\"\r\n},\r\n{\r\nid: 411,\r\nchapter: \"APPENDIX I: ARTICLES OF THE CONSTITUTION AND SECTIONS OF THE UNION TERRITORIES ACT, 1963 RELEVANT TO THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Constitution of India, an exceptional grant is one which:\",\r\noptions: [\r\n\"Is charged on the Consolidated Fund of India\",\r\n\"Is made in advance for a part of the financial year\",\r\n\"Forms no part of the current service of any financial year\",\r\n\"Meets expenditure on a new service not contemplated in the annual financial statement\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Article 116(1)(c)<\/b> \u2014 the power is 'to make an exceptional grant which forms no part of the current service of any financial year'. Option (c) describes a supplementary or additional grant under article 115(1)(a), and option (a) the vote on account under article 116(1)(a) \u2014 the three powers being distinct though they appear in adjacent provisions.\"\r\n},\r\n{\r\nid: 412,\r\nchapter: \"APPENDIX I: ARTICLES OF THE CONSTITUTION AND SECTIONS OF THE UNION TERRITORIES ACT, 1963 RELEVANT TO THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Union Territories Act, 1963, the power conferred on the Legislative Assembly of a Union Territory in respect of grants in advance is confined to:\",\r\noptions: [\r\n\"Making a grant in advance and a vote of credit\",\r\n\"Making a grant in advance, a vote of credit and an exceptional grant\",\r\n\"Making a vote of credit and an exceptional grant only\",\r\n\"Making a grant in advance for a part of any financial year\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Section 31(1)<\/b> confers only the first of the three powers \u2014 'to make any grant in advance in respect of the estimated expenditure for a part of any financial year pending the completion of the procedure prescribed in section 28'. Articles 116(1) and 206(1) confer all three on the House of the People and a State Legislative Assembly respectively, so the Union Territory provision is deliberately narrower.\"\r\n},\r\n{\r\nid: 413,\r\nchapter: \"APPENDIX I: ARTICLES OF THE CONSTITUTION AND SECTIONS OF THE UNION TERRITORIES ACT, 1963 RELEVANT TO THE FORM OF ACCOUNTS\",\r\nquestion: \"Under the Constitution of India, all of the following are expenditure charged on the Consolidated Fund of India EXCEPT:\",\r\noptions: [\r\n\"The salaries and allowances of Ministers of the Union Council of Ministers\",\r\n\"Any other expenditure declared by the Constitution or by Parliament by law to be so charged\",\r\n\"Debt charges for which the Government of India is liable, including interest and redemption charges\",\r\n\"The pensions payable to or in respect of Judges of the Federal Court\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"The salaries and allowances of Ministers find no place in the list in <b>Article 112(3)<\/b> and are therefore voted expenditure. The other three are clauses (c), (d)(ii) and (g) of that article. Under <b>Rule 27<\/b> of the Government Accounting Rules, 1990 the distinction is carried into the accounts by appending the expression 'Charged' or 'Voted' to the heads concerned.\"\r\n},\r\n{\r\nid: 414,\r\nchapter: \"APPENDIX 2: ORGANISATION OF THE CONTROLLER GENERAL OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the organisation functioning under the Controller General of Accounts has been created in the:\",\r\noptions: [\r\n\"Office of the Comptroller and Auditor General of India\",\r\n\"Department of Expenditure of the Ministry of Finance\",\r\n\"Department of Economic Affairs of the Ministry of Finance\",\r\n\"Cabinet Secretariat\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"Appendix 2 records that 'An organisation functioning under the Controller General of Accounts has been created in the Department of Expenditure of the Ministry of Finance.' The placing agrees with <b>Rule 2(f)<\/b>, which defines the Controller General of Accounts as the officer 'in the Ministry of Finance (Department of Expenditure)'. The Department of Economic Affairs has different functions, receiving the monthly account (Civil) under <b>Rule 14(i)<\/b>.\"\r\n},\r\n{\r\nid: 415,\r\nchapter: \"APPENDIX 2: ORGANISATION OF THE CONTROLLER GENERAL OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the Controller General of Accounts has the responsibility for establishing and maintaining a technically sound accounting system in the:\",\r\noptions: [\r\n\"Offices of the Reserve Bank of India transacting Government business\",\r\n\"Treasuries of the State Governments\",\r\n\"Departmentalised Accounts Offices\",\r\n\"Offices of the Accountants General\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Appendix 2<\/b> \u2014 'The C.G.A. will have the responsibility for establishing and maintaining a technically sound accounting system in the Departmentalised Accounts Offices.' Offices of the Accountants General are outside his sphere, being subordinate to the Comptroller and Auditor General under <b>Rule 2(a)<\/b>, which is why the write-off approvals in <b>Rule 38<\/b> are divided between the two authorities.\"\r\n},\r\n{\r\nid: 416,\r\nchapter: \"APPENDIX 2: ORGANISATION OF THE CONTROLLER GENERAL OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, on behalf of the Ministries and Departments, the Controller General of Accounts liaises in accounting matters with:\",\r\noptions: [\r\n\"The Reserve Bank of India and the Public Accounts Committee\",\r\n\"The Accountants General of the States concerned\",\r\n\"The Department of Personnel and Training\",\r\n\"The Budget Division and the Comptroller and Auditor General of India\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Appendix 2<\/b> \u2014 'He will, on behalf of the Ministries and Departments, liaise with the Budget Division and the Comptroller and Auditor General of India in accounting matters.' The same Appendix adds that he 'will provide necessary directions in accounting matters to the Ministries\/ Departments and will issue general instructions about the system and form of accounts and procedures for accounting of receipts and payments.'\"\r\n},\r\n{\r\nid: 417,\r\nchapter: \"APPENDIX 2: ORGANISATION OF THE CONTROLLER GENERAL OF ACCOUNTS\",\r\nquestion: \"With reference to the Government Accounting Rules, 1990, consider the following in respect of the Controller General of Accounts:\\n1. He has powers to inspect the Departmentalised Accounts Offices.\\n2. Cadre management in respect of Group A and Group B officers of those offices vests in him.\\n3. He has a coordinating and innovating role in the introduction of the Management Accounting system in the Ministries and Departments.\\nWhich of the statements given above are correct?\",\r\noptions: [\r\n\"1 and 2 only\",\r\n\"2 and 3 only\",\r\n\"1 and 3 only\",\r\n\"1, 2 and 3\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Appendix 2 states all three<\/b> \u2014 he 'will have powers to inspect the offices', 'Cadre management in respect of Group A and Group B officers of these offices will vest in him', and 'He will have a coordinating and innovating role in the introduction of Management Accounting system in the various Ministries\/ Departments.' The inspection power exists to ensure that accounts are maintained 'accurately, comprehensively, and in a correct manner'.\"\r\n},\r\n{\r\nid: 418,\r\nchapter: \"APPENDIX 2: ORGANISATION OF THE CONTROLLER GENERAL OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the departmental examination held by the Controller General of Accounts to maintain the requisite standard of technical expertise for accounting work is analogous to:\",\r\noptions: [\r\n\"The S.A.S. examinations held by the Comptroller and Auditor General of India\",\r\n\"The examinations conducted by the Union Public Service Commission\",\r\n\"The departmental examinations held by the Reserve Bank of India\",\r\n\"The Indian Civil Accounts Service examination\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Appendix 2, paragraph 2(ii)<\/b> \u2014 his special responsibility extends to 'Holding of Departmental examination (analogous to S.A.S. examinations etc., held by the Comptroller and Auditor General of India) to maintain the requisite standard of technical expertise for accounting work in the Ministries and Departments.' Training and examination for Group C and D staff appear separately in entry 7A(viii) of the Annexure.\"\r\n},\r\n{\r\nid: 419,\r\nchapter: \"APPENDIX 2: ORGANISATION OF THE CONTROLLER GENERAL OF ACCOUNTS\",\r\nquestion: \"With reference to the Government Accounting Rules, 1990, consider the following which the Controller General of Accounts has a special responsibility to revise consequent upon the departmentalisation of accounts:\\n1. Treasury Rules\\n2. Account Codes\\n3. Provisions of the General Financial Rules in so far as they relate to the form and system of accounts\\nWhich of the items given above are correct?\",\r\noptions: [\r\n\"1 and 2 only\",\r\n\"2 and 3 only\",\r\n\"1 and 3 only\",\r\n\"1, 2 and 3\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Appendix 2, paragraph 2(iii)<\/b> \u2014 his responsibility covers 'Revising Treasury Rules, Account Codes and provisions of General Financial Rules in so far as they relate to the form, and system of accounts etc., consequent upon the departmentalisation of Accounts and the use of the services of the public sector banks in place of treasuries, for collecting receipts and making payments.' The shift from treasuries to public sector banks is what made the revision necessary.\"\r\n},\r\n{\r\nid: 420,\r\nchapter: \"APPENDIX 2: ORGANISATION OF THE CONTROLLER GENERAL OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the consolidation of the monthly Civil Accounts of the Union Government from the monthly accounts submitted by the various Ministries and Departments was entrusted to the Controller General of Accounts with effect from:\",\r\noptions: [\r\n\"1st April, 1976\",\r\n\"1st April, 1977\",\r\n\"1st October, 1976\",\r\n\"1st April, 1990\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Appendix 2, paragraph 3<\/b> \u2014 this work 'has also been entrusted to him with effect from 1st April, 1977.' The other dates are the real commencement dates of the presidential orders in Appendix 3 relieving the Comptroller and Auditor General of compiling responsibility for particular Ministries \u2014 1st April 1976, 1st July 1976 and 1st October 1976.\"\r\n},\r\n{\r\nid: 421,\r\nchapter: \"APPENDIX 2: ORGANISATION OF THE CONTROLLER GENERAL OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the responsibility for preparing the annual accounts of the Union Government, including the Summary Civil Appropriation Accounts, was entrusted to the Controller General of Accounts by relieving the Comptroller and Auditor General of that responsibility under:\",\r\noptions: [\r\n\"Article 150 of the Constitution\",\r\n\"Section 10 of the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971\",\r\n\"Section 11 of the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971\",\r\n\"Section 22 of the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Appendix 2, paragraph 3<\/b> \u2014 the responsibility was entrusted to him 'relieving the Comptroller and Auditor General of India of the responsibility in consultation with him under Section 11 of Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971'. Section 10 concerns compiling and keeping accounts, section 11 their preparation and submission \u2014 the distinction on which this item turns.\"\r\n},\r\n{\r\nid: 422,\r\nchapter: \"APPENDIX 2: ORGANISATION OF THE CONTROLLER GENERAL OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the notification incorporating the functions of the Controller General of Accounts in the Government of India (Allocation of Business) Rules, 1961 was issued on:\",\r\noptions: [\r\n\"20th June, 1978\",\r\n\"6th March, 1976\",\r\n\"15th March, 1977\",\r\n\"27th September, 1980\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Appendix 2<\/b> refers to 'A copy of the Presidential Notification dated the 27th September, 1980 in regard to the function of the C.G.A. as incorporated in the (Allocation of Business) Rules, 1961', reproduced as Annexure A, Notification No. CD-896\/80 issued from Rashtrapati Bhavan. The order of 20th June 1978 is the separate Ministry of Finance order transferring preparation of the annual accounts to him.\"\r\n},\r\n{\r\nid: 423,\r\nchapter: \"APPENDIX 2: ORGANISATION OF THE CONTROLLER GENERAL OF ACCOUNTS\",\r\nquestion: \"With reference to the Government Accounting Rules, 1990, consider the following which fall within the functions of the organisation of the Controller General of Accounts as notified in the Allocation of Business Rules:\\n1. General principles of Government accounting relating to Union or State Governments and form of accounts, and framing or revising rules and manuals relating thereto\\n2. Reconciliation of cash balances of the Union Government with the Reserve Bank\\n3. Administration of Central Treasury Rules\\nWhich of the functions given above are correct?\",\r\noptions: [\r\n\"1 and 2 only\",\r\n\"2 and 3 only\",\r\n\"1 and 3 only\",\r\n\"1, 2 and 3\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"Entry 7A of the Annexure lists all three, at items (i), (ii) and (v). Item (ii) is more precisely worded than the option suggests, covering reconciliation with the Reserve Bank 'in general and, in particular, of Reserve Bank Deposits pertaining to Civil Ministries or Departments' \u2014 the reconciliation required by <b>Rule 14(g)<\/b> at the close of each month.\"\r\n},\r\n{\r\nid: 424,\r\nchapter: \"APPENDIX 2: ORGANISATION OF THE CONTROLLER GENERAL OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, cadre management within the functions of the organisation of the Controller General of Accounts extends to:\",\r\noptions: [\r\n\"Group A officers of the Indian Civil Accounts Service and Group B officers of the Central Accounts Offices\",\r\n\"Group C and Group D staff of the Central Civil Accounts Service only\",\r\n\"All officers and staff of the Indian Audit and Accounts Department\",\r\n\"Group A officers of the Indian Civil Accounts Service only\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Entry 7A(vii) of the Annexure<\/b> \u2014 'Cadre Management of Group A (Indian Civil Accounts Service) and Group B Officers of the Central Accounts Offices'. Group C and D staff are dealt with separately: entry 7A(viii) covers 'Organising of training and examination for the Central Civil Accounts Staff belonging to Group C and D', and paragraph 2(i) of Appendix 2 gives him a coordinating role in the administration and interpretation of their rules.\"\r\n},\r\n{\r\nid: 425,\r\nchapter: \"APPENDIX 2: ORGANISATION OF THE CONTROLLER GENERAL OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the preparation of a review of trends of revenue realisation and significant features of expenditure falls within the functions of the:\",\r\noptions: [\r\n\"Comptroller and Auditor General of India\",\r\n\"Organisation of the Controller General of Accounts\",\r\n\"Budget Division of the Department of Economic Affairs\",\r\n\"Principal Accounts Offices of the Ministries\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Entry 7A(iv) of the Annexure<\/b> \u2014 the functions include 'Consolidation of monthly accounts, preparation of review of trends of revenue realisation and significant features of expenditure etc. and preparation of annual accounts (including Summary Civil Appropriation Accounts) showing under the respective heads, the annual receipts and disbursements for the purpose of the Union Government.' This is the notified basis for the work described in paragraph 3 of Appendix 2.\"\r\n},\r\n{\r\nid: 426,\r\nchapter: \"APPENDIX 2: ORGANISATION OF THE CONTROLLER GENERAL OF ACCOUNTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, all of the following fall within the notified functions of the organisation of the Controller General of Accounts EXCEPT:\",\r\noptions: [\r\n\"Overseeing the maintenance of adequate standards of accounting by Central Civil Accounts Offices\",\r\n\"Coordination and assistance in the introduction of the management accounting system in Civil Ministries or Departments\",\r\n\"Certification of the annual accounts of the Union Government\",\r\n\"Administration of Central Treasury Rules\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"Certification is not among the eight items in entry 7A; it belongs to the Comptroller and Auditor General under <b>Rule 4<\/b>, which requires the annual accounts to be 'got certified by the Comptroller and Auditor General of India', and under <b>Rule 17(5)<\/b>, where the accounts are 'sent to the latter for recording his certificate'. The other three are entries 7A(iii), (vi) and (v) respectively, the last being 'Administration of Central Treasury Rules'.\"\r\n},\r\n{\r\nid: 427,\r\nchapter: \"APPENDIX 3: SECTIONS 10, 11 AND 22 OF THE C&AG'S (DPC) ACT, 1971 AND ORDERS ISSUED THEREUNDER\",\r\nquestion: \"Under the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971, the Comptroller and Auditor General is responsible for compiling the accounts of the Union and of each State from:\",\r\noptions: [\r\n\"The monthly statements received from the Reserve Bank of India\",\r\n\"The Appropriation Accounts signed by the Chief Accounting Authorities\",\r\n\"The annual financial statements laid before the Legislatures\",\r\n\"The initial and subsidiary accounts rendered to the audit and accounts offices under his control by treasuries, offices or departments responsible for keeping such accounts\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Section 10(1)(a)<\/b> \u2014 he is responsible 'for compiling the accounts of the Union and of each State from the initial and subsidiary accounts rendered to the audit and accounts offices under his control by treasuries, offices or departments responsible for the keeping of such accounts'. Clause (b) adds responsibility 'for keeping such accounts in relation to any of the matters specified in clause (a) as may be necessary'.\"\r\n},\r\n{\r\nid: 428,\r\nchapter: \"APPENDIX 3: SECTIONS 10, 11 AND 22 OF THE C&AG'S (DPC) ACT, 1971 AND ORDERS ISSUED THEREUNDER\",\r\nquestion: \"Under the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971, the Comptroller and Auditor General may be relieved of the responsibility for compiling the accounts of the Union by an order of the:\",\r\noptions: [\r\n\"President, after consultation with the Comptroller and Auditor General\",\r\n\"President, on the recommendation of the Ministry of Finance\",\r\n\"Central Government, by notification in the Official Gazette\",\r\n\"Comptroller and Auditor General himself\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>First proviso to Section 10(1)<\/b> \u2014 'the President may, after consultation with the Comptroller and Auditor General, by order, relieve him from the responsibility for compiling the said accounts of the Union (either at once or gradually by the issue of several orders); or the accounts of any particular services or departments of the Union'. Consultation with the Comptroller and Auditor General is mandatory, and the presidential orders relieving him of compiling the accounts of particular Ministries between 1976 and 1977 were all issued in exercise of this very proviso. The relief may be given 'either at once or gradually by the issue of several orders', which is how it was in fact given.\"\r\n},\r\n{\r\nid: 429,\r\nchapter: \"APPENDIX 3: SECTIONS 10, 11 AND 22 OF THE C&AG'S (DPC) ACT, 1971 AND ORDERS ISSUED THEREUNDER\",\r\nquestion: \"Under the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971, an order relieving the Comptroller and Auditor General of the responsibility for compiling the accounts of a State is made by the:\",\r\noptions: [\r\n\"President, after consultation with the Comptroller and Auditor General\",\r\n\"Governor of the State, with the previous approval of the President and after consultation with the Comptroller and Auditor General\",\r\n\"Governor of the State, after consultation with the Comptroller and Auditor General\",\r\n\"State Government, by notification in the Official Gazette\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Second proviso to Section 10(1)<\/b> \u2014 the Governor of a State may act 'with the previous approval of the President and after consultation with Comptroller and Auditor General'. Two safeguards therefore attach on the State side \u2014 the previous approval of the President and consultation with the C&AG \u2014 whereas the first proviso requires only consultation for the Union. The relief may extend to 'the said accounts of the State (either at once or gradually by the issue of several orders)' or to 'the accounts of any particular services or departments of the State'.\"\r\n},\r\n{\r\nid: 430,\r\nchapter: \"APPENDIX 3: SECTIONS 10, 11 AND 22 OF THE C&AG'S (DPC) ACT, 1971 AND ORDERS ISSUED THEREUNDER\",\r\nquestion: \"Under the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971, an order relieving the Comptroller and Auditor General from the responsibility for keeping the accounts of any particular class or character may be made by the:\",\r\noptions: [\r\n\"Comptroller and Auditor General, with the approval of the President\",\r\n\"Governor of the State concerned\",\r\n\"President, after consultation with the Comptroller and Auditor General\",\r\n\"Central Government, after consultation with the State Governments\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Third proviso to Section 10(1)<\/b> \u2014 'the President may, after consultation with the Comptroller and Auditor General, by order, relieve him from the responsibility for keeping the accounts of any particular class or character.' Note the distinction the section maintains throughout between <i>compiling<\/i> accounts under clause (a) and <i>keeping<\/i> them under clause (b). Relief from compiling may be given by the President for the Union and by the Governor for a State, but relief from keeping accounts 'of any particular class or character' is reserved to the President alone.\"\r\n},\r\n{\r\nid: 431,\r\nchapter: \"APPENDIX 3: SECTIONS 10, 11 AND 22 OF THE C&AG'S (DPC) ACT, 1971 AND ORDERS ISSUED THEREUNDER\",\r\nquestion: \"Under the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971, an arrangement existing before the commencement of the Act, under which a person other than the Comptroller and Auditor General was responsible for compiling the accounts of a particular service or department of a State:\",\r\noptions: [\r\n\"Continues in force unless revoked by an order of the President in every case\",\r\n\"Continues in force only until rules are made under section 22\",\r\n\"Stood revoked on the commencement of the Act\",\r\n\"Continues in force unless revoked, after consultation with the Comptroller and Auditor General, by an order of the Governor of the State\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Section 10(2)<\/b> \u2014 such an arrangement 'shall, notwithstanding anything contained in subsection (1), continue to be in force unless, after consultation with the Comptroller and Auditor General, it is revoked in the case referred to in clause (i), by an order of the President or the Governor of the State, as the case may be, and in the case referred to in clause (ii) by an order of the President.' Revocation in respect of a class or character of accounts is reserved to the President alone.\"\r\n},\r\n{\r\nid: 432,\r\nchapter: \"APPENDIX 3: SECTIONS 10, 11 AND 22 OF THE C&AG'S (DPC) ACT, 1971 AND ORDERS ISSUED THEREUNDER\",\r\nquestion: \"Under the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971, the accounts prepared each year by the Comptroller and Auditor General showing the annual receipts and disbursements are submitted to the President, the Governor of a State or the Administrator of a Union Territory having a Legislative Assembly on or before such dates as:\",\r\noptions: [\r\n\"He may, with the concurrence of the Government concerned, determine\",\r\n\"May be fixed by the President by order\",\r\n\"May be agreed with the Controller General of Accounts\",\r\n\"May be prescribed by the Central Government\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Section 11<\/b> \u2014 he 'shall submit those accounts to the President or the Governor of a State or Administrators of the Union Territory having a Legislative Assembly, as the case may be, on or before such dates, as he may, with the concurrence of the Government concerned, determine'. <b>Rule 17(1)<\/b> of the Government Accounting Rules, 1990 uses the same device of concurrence for the dates of submission to the Legislature.\"\r\n},\r\n{\r\nid: 433,\r\nchapter: \"APPENDIX 3: SECTIONS 10, 11 AND 22 OF THE C&AG'S (DPC) ACT, 1971 AND ORDERS ISSUED THEREUNDER\",\r\nquestion: \"Under the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971, appropriation accounts are included in the accounts prepared by the Comptroller and Auditor General:\",\r\noptions: [\r\n\"In every case\",\r\n\"In the case of accounts compiled by him\",\r\n\"Only in the case of the Union\",\r\n\"Only where the Government concerned so requires\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Section 11<\/b> \u2014 he shall 'prepare in each year accounts (including, in the case of accounts compiled by him, appropriation accounts) showing under the respective heads the annual receipts and disbursements'. Where compiling responsibility has been taken away under section 10, the appropriation accounts are prepared elsewhere \u2014 for Central Civil Ministries by the Ministries themselves under the guidance of the CGA, per <b>Rule 17(3)<\/b>.\"\r\n},\r\n{\r\nid: 434,\r\nchapter: \"APPENDIX 3: SECTIONS 10, 11 AND 22 OF THE C&AG'S (DPC) ACT, 1971 AND ORDERS ISSUED THEREUNDER\",\r\nquestion: \"Under the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971, the Comptroller and Auditor General may be relieved of the responsibility for the preparation and submission of the accounts relating to annual receipts and disbursements for the purpose of a State by an order of the:\",\r\noptions: [\r\n\"Central Government, by notification in the Official Gazette\",\r\n\"President, after consultation with the Comptroller and Auditor General\",\r\n\"Governor of the State, with the previous approval of the President and after consultation with the Comptroller and Auditor General\",\r\n\"State Government, in consultation with the Ministry of Finance\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Second proviso to Section 11<\/b> \u2014 'the Governor of a State may, with the previous approval of the President and after consultation with the Comptroller and Auditor General, by order relieve him from the responsibility'. The first proviso deals with the Union and Union Territories having a Legislative Assembly, where the President acts after consultation with the C&AG.\"\r\n},\r\n{\r\nid: 435,\r\nchapter: \"APPENDIX 3: SECTIONS 10, 11 AND 22 OF THE C&AG'S (DPC) ACT, 1971 AND ORDERS ISSUED THEREUNDER\",\r\nquestion: \"Under the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971, rules for carrying out the provisions of the Act in so far as they relate to the maintenance of accounts are made by:\",\r\noptions: [\r\n\"The Comptroller and Auditor General, with the approval of the President\",\r\n\"The Controller General of Accounts, with the concurrence of the Ministry of Finance\",\r\n\"The President, on the advice of the Comptroller and Auditor General\",\r\n\"The Central Government, after consultation with the Comptroller and Auditor General, by notification in the Official Gazette\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Section 22(1)<\/b> \u2014 'The Central Government may, after consultation with the Comptroller and Auditor General, by notification in the Official Gazette, make rules for carrying out the provisions of this Act in so far as they relate to the maintenance of accounts.' Both the consultation and the requirement of notification in the Gazette are part of the power.\"\r\n},\r\n{\r\nid: 436,\r\nchapter: \"APPENDIX 3: SECTIONS 10, 11 AND 22 OF THE C&AG'S (DPC) ACT, 1971 AND ORDERS ISSUED THEREUNDER\",\r\nquestion: \"With reference to the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971, consider the following matters for which rules relating to the maintenance of accounts may provide:\\n1. The manner in which initial and subsidiary accounts shall be kept by treasuries, offices and departments rendering accounts to audit and accounts offices\\n2. The manner in which accounts shall be compiled or kept where the Comptroller and Auditor General has been relieved of that responsibility\\n3. The manner in which the accounts of stores and stock shall be kept in any office or department\\nWhich of the matters given above are correct?\",\r\noptions: [\r\n\"1 and 2 only\",\r\n\"2 and 3 only\",\r\n\"1 and 3 only\",\r\n\"1, 2 and 3\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Section 22(2)<\/b> lists all three at clauses (a), (b) and (c), together with a residuary clause (d) covering 'any other matter which is required to be, or may be, prescribed by rules'. The first of them is the statutory foundation for <b>Rule 64<\/b> of the Government Accounting Rules, 1990, which deals with the manner of keeping treasury accounts.\"\r\n},\r\n{\r\nid: 437,\r\nchapter: \"APPENDIX 3: SECTIONS 10, 11 AND 22 OF THE C&AG'S (DPC) ACT, 1971 AND ORDERS ISSUED THEREUNDER\",\r\nquestion: \"Under the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971, every rule made in relation to the maintenance of accounts is laid before each House of Parliament for a total period of:\",\r\noptions: [\r\n\"Thirty days\",\r\n\"Sixty days\",\r\n\"Fourteen days\",\r\n\"Twenty-one days\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Section 22(3)<\/b> \u2014 every such rule 'shall be laid, as soon as may be after it is made, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions'. If both Houses agree on a modification or that the rule should not be made, it takes effect only in the modified form or has no effect.\"\r\n},\r\n{\r\nid: 438,\r\nchapter: \"APPENDIX 3: SECTIONS 10, 11 AND 22 OF THE C&AG'S (DPC) ACT, 1971 AND ORDERS ISSUED THEREUNDER\",\r\nquestion: \"Under the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971, where both Houses of Parliament agree that a rule relating to the maintenance of accounts should not be made:\",\r\noptions: [\r\n\"The rule is void from the date it was originally made\",\r\n\"The rule thereafter has no effect, without prejudice to the validity of anything previously done under it\",\r\n\"The rule continues in force until replaced by a fresh rule\",\r\n\"The rule may be revived by the Central Government after consultation with the Comptroller and Auditor General\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Section 22(3)<\/b> \u2014 the rule 'shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.' The saving of past action is what distinguishes annulment from retrospective invalidity, and is the point option (a) misses.\"\r\n},\r\n{\r\nid: 439,\r\nchapter: \"APPENDIX 3: SECTIONS 10, 11 AND 22 OF THE C&AG'S (DPC) ACT, 1971 AND ORDERS ISSUED THEREUNDER\",\r\nquestion: \"Under the orders issued by the President under the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971 relieving him of compiling responsibility, the accounts of the Ministry of Finance were excepted in respect of:\",\r\noptions: [\r\n\"Taxes, duties and other receipts administered by the Central Boards\",\r\n\"The Union Territories whose accounts were being compiled by him\",\r\n\"Pensions and the Indian Audit and Accounts Department\",\r\n\"Pensions to freedom fighters and pensions in lieu of resumed Jagirs\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Order dated 8th September 1976<\/b> \u2014 it relieved him of compiling 'the Ministry of Finance, except those relating to pensions; and the Indian Audit and Accounts Department'. The other options are the exceptions attached in the same Order to two different Ministries \u2014 the Ministry of Home Affairs and the Department of Revenue and Banking respectively.\"\r\n},\r\n{\r\nid: 440,\r\nchapter: \"APPENDIX 3: SECTIONS 10, 11 AND 22 OF THE C&AG'S (DPC) ACT, 1971 AND ORDERS ISSUED THEREUNDER\",\r\nquestion: \"Under the orders issued by the President under the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971 relieving him of compiling responsibility, the accounts of the Ministry of Home Affairs were excepted in respect of:\",\r\noptions: [\r\n\"Taxes and duties administered by the Central Board of Direct Taxes\",\r\n\"The accounts of the Union Territory of Delhi alone\",\r\n\"Pensions and the Indian Audit and Accounts Department\",\r\n\"Union Territories whose accounts were then being compiled by him, and pensions to freedom fighters and pensions in lieu of resumed Jagirs and lands\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Order dated 8th September 1976<\/b> \u2014 it excepted 'such of the Union Territories whose accounts are, on the date of the issue of this Order, being compiled by the Comptroller and Auditor General; and pensions to freedom fighters and pensions in lieu of resumed Jagirs, lands etc.' The Union Territory of Delhi was dealt with later, by the Order dated 22nd March 1977.\"\r\n},\r\n{\r\nid: 441,\r\nchapter: \"APPENDIX 3: SECTIONS 10, 11 AND 22 OF THE C&AG'S (DPC) ACT, 1971 AND ORDERS ISSUED THEREUNDER\",\r\nquestion: \"Under the orders issued by the President under the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971, the Comptroller and Auditor General was relieved of the responsibility for compiling the accounts relating to taxes, duties and other receipts and deposits realised or refunded under laws administered by the Department of Revenue and Banking, including the Central Boards, with effect from:\",\r\noptions: [\r\n\"1st April, 1977\",\r\n\"1st July, 1976\",\r\n\"1st April, 1976\",\r\n\"1st October, 1976\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Order dated 15th March 1977<\/b>, issued 'in partial modification of' the Order dated 8th September 1976, relieved him of this responsibility and provides that it 'shall come into force on the 1st day of April, 1977.' The earlier Order had expressly kept taxes and duties outside the relief given for the Department of Revenue and Banking.\"\r\n},\r\n{\r\nid: 442,\r\nchapter: \"APPENDIX 3: SECTIONS 10, 11 AND 22 OF THE C&AG'S (DPC) ACT, 1971 AND ORDERS ISSUED THEREUNDER\",\r\nquestion: \"With reference to the orders issued by the President under the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971, consider the following which were covered by the Order taking effect from 1st April, 1977 in respect of the Union Territory of Delhi:\\n1. The accounts of the Union Territory of Delhi\\n2. The accounts in respect of Central Government pensions payable or recoverable in that Union Territory\\n3. The accounts in respect of pensions to freedom fighters and pensions in lieu of resumed Jagirs and lands payable or recoverable in that Union Territory\\nWhich of the items given above are correct?\",\r\noptions: [\r\n\"1 and 2 only\",\r\n\"2 and 3 only\",\r\n\"1 and 3 only\",\r\n\"1, 2 and 3\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Order dated 22nd March 1977<\/b> \u2014 it relieved him of compiling 'the accounts of the Union Territory of Delhi, and the accounts in respect of Central Government pensions, pensions to freedom fighters and pensions in lieu of resumed Jagirs, Lands, etc. payable or recoverable in the said Union Territory.' It was issued in partial modification of the Order of 8th September 1976 and in continuation of that of 15th March 1977.\"\r\n},\r\n{\r\nid: 443,\r\nchapter: \"APPENDIX 3: SECTIONS 10, 11 AND 22 OF THE C&AG'S (DPC) ACT, 1971 AND ORDERS ISSUED THEREUNDER\",\r\nquestion: \"Under the orders issued by the President under the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971, the relief given in respect of compiling the accounts of the Ministry of Communications did not extend to:\",\r\noptions: [\r\n\"The Postal Wing of the Department of Posts and Telegraphs\",\r\n\"The Directorate of Posts and Telegraphs\",\r\n\"The Civil Engineering Wing of the Department of Posts and Telegraphs\",\r\n\"The Ministry of Tourism and Civil Aviation\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>First Order of 6th March 1976<\/b> \u2014 it relieved him of compiling the accounts of 'the Ministry of Industry and Civil Supplies, the Ministry of Tourism and Civil Aviation and the Ministry of Communications, other than the Directorate of Posts and Telegraphs.' A second Order of the same date then separately relieved him of 'the Postal Wing and Civil Engineering Wing of the Department of Posts and Telegraphs'.\"\r\n},\r\n{\r\nid: 444,\r\nchapter: \"APPENDIX 3: SECTIONS 10, 11 AND 22 OF THE C&AG'S (DPC) ACT, 1971 AND ORDERS ISSUED THEREUNDER\",\r\nquestion: \"With reference to the orders issued by the President under the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971, consider the following which were covered by the Order taking effect from 1st October, 1976:\\n1. President's Secretariat and Vice-President's Secretariat\\n2. Union Public Service Commission and Election Commission of India\\n3. Supreme Court of India and Central Vigilance Commission\\nWhich of the items given above are correct?\",\r\noptions: [\r\n\"1 and 2 only\",\r\n\"2 and 3 only\",\r\n\"1 and 3 only\",\r\n\"1, 2 and 3\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Order dated 26th August 1976<\/b>, which came into force on 1st October 1976, covered twenty-one authorities, among them the President's and Vice-President's Secretariats, the Union Public Service Commission, the Election Commission of India, the Supreme Court of India and the Central Vigilance Commission. It also covered the Ministry of Defence and the Ministry of External Affairs.\"\r\n},\r\n{\r\nid: 445,\r\nchapter: \"APPENDIX 3: SECTIONS 10, 11 AND 22 OF THE C&AG'S (DPC) ACT, 1971 AND ORDERS ISSUED THEREUNDER\",\r\nquestion: \"All of the following authorities were covered by the order issued by the President under the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971 taking effect from 1st October, 1976 EXCEPT:\",\r\noptions: [\r\n\"Department of Atomic Energy\",\r\n\"Department of Space\",\r\n\"Indian Audit and Accounts Department\",\r\n\"Cabinet Secretariat\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"The Indian Audit and Accounts Department was never so covered; on the contrary, the <b>Order dated 8th September 1976<\/b> expressly excepted from the relief given for the Ministry of Finance the accounts 'relating to pensions; and the Indian Audit and Accounts Department'. The other three appear in the list of twenty-one authorities in the Order dated 26th August 1976.\"\r\n},\r\n{\r\nid: 446,\r\nchapter: \"APPENDIX 3: SECTIONS 10, 11 AND 22 OF THE C&AG'S (DPC) ACT, 1971 AND ORDERS ISSUED THEREUNDER\",\r\nquestion: \"As per the Government Accounting Rules, 1990, match List-I with List-II and select the correct answer using the codes given below:\\nList-I (Provision of the Comptroller and Auditor General's (Duties, Powers and Conditions of Service) Act, 1971)\\nA. Section 10\\nB. Section 11\\nC. Section 22\\nList-II (Subject)\\n1. Power to make rules relating to the maintenance of accounts\\n2. Comptroller and Auditor General to compile accounts of the Union and States\\n3. Comptroller and Auditor General to prepare and submit accounts to the President, Governors and Administrators\",\r\noptions: [\r\n\"A-2, B-3, C-1\",\r\n\"A-3, B-2, C-1\",\r\n\"A-2, B-1, C-3\",\r\n\"A-1, B-3, C-2\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"These are the three sections reproduced for the guidance of accounting authorities. The pairing matters in practice: <b>Rule 17(2)<\/b> of the Government Accounting Rules, 1990 invokes section 11 for transmission of State accounts with the C&AG's report, and <b>Rule 17(5)<\/b> invokes the same section for submission of the certified Union accounts to the President. Section 10 is the source of the presidential orders which progressively relieved him of compiling the accounts of the Central Ministries.\"\r\n},\r\n{\r\nid: 447,\r\nchapter: \"APPENDIX 4: GRANTS-IN-AID AND LOANS FOR CENTRAL PLAN AND CENTRALLY SPONSORED PLAN SCHEMES\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the procedure prescribed for the accountal of Central grants-in-aid and loans given to State and Union Territory Governments under Central Plan Schemes and Centrally sponsored Plan Schemes is intended to achieve:\",\r\noptions: [\r\n\"A reduction in the number of minor heads operated by the recipient Governments\",\r\n\"The consolidation of all such schemes under a single major head\",\r\n\"Direct payment of the assistance to the implementing agencies\",\r\n\"Uniformity in the accountal of such grants and loans in the books of all recipient Governments\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Appendix 4, paragraph 1<\/b> \u2014 'In order to achieve uniformity in the accountal of such central grants\/ loans in the books of all recipient State\/Union Territory Governments, the following procedure shall be adopted'. The need arises because 'Many of the Central Plan Schemes\/Centrally sponsored Plan Schemes are common to a number of States\/Union Territories', so that the same scheme could otherwise be classified differently in each recipient Government's books. The directions themselves are issued by the Ministry of Finance (Department of Expenditure - Controller General of Accounts) on the advice of the Comptroller and Auditor General, under <b>Note 3 below Rule 26(d)<\/b>.\"\r\n},\r\n{\r\nid: 448,\r\nchapter: \"APPENDIX 4: GRANTS-IN-AID AND LOANS FOR CENTRAL PLAN AND CENTRALLY SPONSORED PLAN SCHEMES\",\r\nquestion: \"Under the Government Accounting Rules, 1990, provision for the release of grants-in-aid to State and Union Territory Governments under Central Plan Schemes is made in the Union Budget under the major or sub-major heads:\",\r\noptions: [\r\n\"3601 and 3602\",\r\n\"7601 and 7602\",\r\n\"2216 and 4216\",\r\n\"3604 and 3605\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Appendix 4, paragraph 2<\/b> \u2014 provision is made under 'major\/sub-major heads 3601\/3602-Grants-in-aid to State\/Union Territory Governments' for grants, and 'under 7601\/7602 Loans and Advances to State\/Union Territory Governments' for loans. The distinction between the 3600 and 7600 series is the distinction between grants and loans, and it holds throughout the Annexure. It also follows the codification scheme of <b>Rule 25<\/b>, under which a first digit of 3 denotes revenue expenditure and of 7 a Loans and Advances head. The heads are further qualified by whether the assistance is for a Central Plan Scheme or a Centrally sponsored Plan Scheme.\"\r\n},\r\n{\r\nid: 449,\r\nchapter: \"APPENDIX 4: GRANTS-IN-AID AND LOANS FOR CENTRAL PLAN AND CENTRALLY SPONSORED PLAN SCHEMES\",\r\nquestion: \"Under the Government Accounting Rules, 1990, provision for the release of loans to State and Union Territory Governments under Central Plan Schemes and Centrally sponsored Plan Schemes is made in the Union Budget under the major or sub-major heads:\",\r\noptions: [\r\n\"3601 and 3602\",\r\n\"7601 and 7602\",\r\n\"6216 and 6202\",\r\n\"4216 and 4202\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Appendix 4, paragraph 2<\/b> \u2014 such provision is made 'under 7601\/7602 Loans and Advances to State\/Union Territory Governments alongwith Loans for Central Plan Schemes or Loans for Centrally Sponsored Plan Schemes'. In the Annexure, sub-major head 03 denotes 'Loans for Central Plan Schemes' and 04 'Loans for Centrally Sponsored Plan Schemes'. The corresponding grant heads are 3601 and 3602, so that the first digit distinguishes a grant from a loan while the sub-major head distinguishes the two classes of scheme.\"\r\n},\r\n{\r\nid: 450,\r\nchapter: \"APPENDIX 4: GRANTS-IN-AID AND LOANS FOR CENTRAL PLAN AND CENTRALLY SPONSORED PLAN SCHEMES\",\r\nquestion: \"Under the Government Accounting Rules, 1990, in the nomenclature designed for the minor heads under which Central assistance is provided, the first portion indicates:\",\r\noptions: [\r\n\"The scheme or activity to which the assistance relates\",\r\n\"The programme minor head\",\r\n\"The function as per the sub-major head, or where the sub-major head gives no indication of the function, the major head concerned shown in brackets\",\r\n\"The name of the recipient State or Union Territory Government\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Appendix 4, paragraph 2<\/b> \u2014 'the first portion of the nomenclature of the minor head is to indicate the function as per sub-major head (or where a sub-major head does not give any indication of the function e.g. General, the major head concerned is to be indicated in bracket; or in the absence of a sub-major head, function as per major head itself) on the revenue expenditure side and second portion is to indicate the programme minor head.'\"\r\n},\r\n{\r\nid: 451,\r\nchapter: \"APPENDIX 4: GRANTS-IN-AID AND LOANS FOR CENTRAL PLAN AND CENTRALLY SPONSORED PLAN SCHEMES\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the nomenclature of the minor head mentioned in the sanctions releasing Central grants and loans serves to indicate:\",\r\noptions: [\r\n\"The amount of assistance to be released in each instalment\",\r\n\"The department of the Central Government which is to monitor the scheme\",\r\n\"The date on which the assistance is to be drawn by the recipient Government\",\r\n\"The heads under which corresponding provisions should be budgeted for and expenditure accounted for in the books of the recipient Government\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Appendix 4, paragraph 3<\/b> \u2014 'The nomenclature of the minor head mentioned in the sanctions etc. would automatically provide necessary clue in regard to the major\/sub-major and minor heads under which corresponding provisions should be budgeted for and expenditure accounted for in State\/Union Territory Government books, and the sub\/detailed heads mentioned in such sanctions would provide clue to similar heads to be opened in State\/Union Territory Government books.'\"\r\n},\r\n{\r\nid: 452,\r\nchapter: \"APPENDIX 4: GRANTS-IN-AID AND LOANS FOR CENTRAL PLAN AND CENTRALLY SPONSORED PLAN SCHEMES\",\r\nquestion: \"Under the Government Accounting Rules, 1990, sanctions issued by Central Ministries releasing grants-in-aid or loans indicate the budget head or head of account:\",\r\noptions: [\r\n\"Up to the minor head, and also the sub-detailed heads to which the expenditure is debitable in central books\",\r\n\"Up to the sub-major head, the remaining heads being decided by the recipient Government\",\r\n\"Only in respect of the sector and sub-sector concerned\",\r\n\"Up to the major head only\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Appendix 4, paragraph 3<\/b> \u2014 approval of the plan outlay and the sanctions 'will indicate the budget head\/head of the account upto minor head designed as above and also sub-detailed heads to which the expenditure is debitable in central books.' It is this detail that enables the recipient Government to construct the corresponding heads in its own books.\"\r\n},\r\n{\r\nid: 453,\r\nchapter: \"APPENDIX 4: GRANTS-IN-AID AND LOANS FOR CENTRAL PLAN AND CENTRALLY SPONSORED PLAN SCHEMES\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where a scheme involves the constitution of a fund in the public account and the sanction of the releasing Ministry does not indicate the heads of account to be operated in the books of the recipient Government, the authority to be approached is the:\",\r\noptions: [\r\n\"Comptroller and Auditor General of India\",\r\n\"Controller General of Accounts, Ministry of Finance (Department of Expenditure)\",\r\n\"Accountant General of the State concerned\",\r\n\"Budget Division of the Department of Economic Affairs\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Appendix 4, paragraph 5<\/b> \u2014 'the Controller General of Accounts, Ministry of Finance (Department of Expenditure) may be approached for the purpose of indicating necessary major\/minor head of account in the interest of uniformity of classification.' The reference is consistent with <b>Rule 2(f)<\/b>, under which the CGA is responsible for prescribing the form of accounts of the Union and States.\"\r\n},\r\n{\r\nid: 454,\r\nchapter: \"APPENDIX 4: GRANTS-IN-AID AND LOANS FOR CENTRAL PLAN AND CENTRALLY SPONSORED PLAN SCHEMES\",\r\nquestion: \"As per the Government Accounting Rules, 1990, match List-I with List-II and select the correct answer using the codes given below:\\nList-I (Purpose for which Central assistance is released)\\nA. Grant-in-aid to Housing Boards and Corporations for construction of residential buildings\\nB. Direct investment by the State Government in a subsidised housing scheme\\nC. Relending by the State Government to a Housing Society\\nList-II (Head in the State Government books)\\n1. 6216 - Loans for Housing\\n2. 2216 - Housing\\n3. 4216 - Capital Outlay on Housing\",\r\noptions: [\r\n\"A-2, B-3, C-1\",\r\n\"A-3, B-2, C-1\",\r\n\"A-2, B-1, C-3\",\r\n\"A-1, B-3, C-2\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Annexure to Appendix 4, items 1 to 3<\/b> \u2014 it shows the same Central head 7601 producing three different heads in the State books according to purpose \u2014 2216 Housing where the money is passed on as grants-in-aid, 4216 Capital Outlay on Housing where it is 'Meant for direct investment by the State Govt.', and 6216 Loans for Housing where it is 'Meant for relending by State Govt. to Housing Society.'\"\r\n},\r\n{\r\nid: 455,\r\nchapter: \"APPENDIX 4: GRANTS-IN-AID AND LOANS FOR CENTRAL PLAN AND CENTRALLY SPONSORED PLAN SCHEMES\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where Central assistance under a Plan Scheme is released for relending by the State Government, the corresponding head in the State Government books falls in the series:\",\r\noptions: [\r\n\"2000 series, being revenue expenditure heads\",\r\n\"4000 series, being capital outlay heads\",\r\n\"6000 series, being loan heads\",\r\n\"3600 series, being grants-in-aid heads\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"The Annexure shows this consistently. Where the purpose column reads 'Meant for relending by State Govt. to Housing Society' the State head is 6216 Loans for Housing, and the same pattern produces 6202, 6425, 6851 and 6404 for education, co-operation, village and small industries and dairy development respectively. The pattern reflects the codification scheme of <b>Rule 25<\/b>, under which a first digit of 6 or 7 denotes a Loans and Advances head.\"\r\n},\r\n{\r\nid: 456,\r\nchapter: \"APPENDIX 4: GRANTS-IN-AID AND LOANS FOR CENTRAL PLAN AND CENTRALLY SPONSORED PLAN SCHEMES\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where Central assistance is released for capital expenditure or investment by the State Government, the corresponding head in the State Government books falls in the series:\",\r\noptions: [\r\n\"6000 series\",\r\n\"8000 series\",\r\n\"2000 series\",\r\n\"4000 series\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"The Annexure gives 4216 Capital Outlay on Housing where the assistance is 'Meant for direct investment by the State Govt.', and the same treatment produces 4202, 4425, 4851 and 4404 where the purpose column reads 'Investment' or 'Capital Expenditure by State Govt.' Under <b>Rule 25<\/b> a first digit of 4 or 5 denotes Capital Expenditure.\"\r\n},\r\n{\r\nid: 457,\r\nchapter: \"APPENDIX 4: GRANTS-IN-AID AND LOANS FOR CENTRAL PLAN AND CENTRALLY SPONSORED PLAN SCHEMES\",\r\nquestion: \"As per the Government Accounting Rules, 1990, match List-I with List-II and select the correct answer using the codes given below:\\nList-I (Head in the State Government books)\\nA. 2425 - Co-operation\\nB. 4425 - Capital Outlay on Co-operation\\nC. 6425 - Loans for Co-operatives\\nList-II (Purpose of the Central assistance)\\n1. Investment in Credit Co-operatives by the State\\n2. Relending to Credit Co-operative Institutions\\n3. Grants-in-aid by the State Government to Credit Co-operatives\",\r\noptions: [\r\n\"A-3, B-1, C-2\",\r\n\"A-1, B-3, C-2\",\r\n\"A-3, B-2, C-1\",\r\n\"A-2, B-1, C-3\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Annexure to Appendix 4, items 7, 8 and 9<\/b> apply the same distinction to the co-operation sector: 'Grants in aid by State Govts. to Credit coop.' produces 2425, 'Investment in Credit Co-operatives by States' produces 4425 and 'For relending' produces 6425, all three flowing from the same Central head 7601 with sub-major head 03. The purpose column, not the Central head, decides the head in the State books.\"\r\n},\r\n{\r\nid: 458,\r\nchapter: \"APPENDIX 4: GRANTS-IN-AID AND LOANS FOR CENTRAL PLAN AND CENTRALLY SPONSORED PLAN SCHEMES\",\r\nquestion: \"Under the Government Accounting Rules, 1990, in the Annexure illustrating the accountal of Central assistance, sub-major head '04' below the Central head 7601 denotes:\",\r\noptions: [\r\n\"Loans for Centrally Sponsored Plan Schemes\",\r\n\"Loans for State Plan Schemes\",\r\n\"Loans for non-Plan purposes\",\r\n\"Loans for Central Plan Schemes\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Annexure to Appendix 4<\/b> uses '03-Loans for Central Plan Schemes' and '04-Loans for Centrally Sponsored Plan Schemes', the latter appearing in items 10, 11 and 12 relating to Village and Small Industries. Paragraph 2 of Appendix 4 records that provision is made under 7601\/7602 'alongwith Loans for Central Plan Schemes or Loans for Centrally Sponsored Plan Schemes'.\"\r\n},\r\n{\r\nid: 459,\r\nchapter: \"APPENDIX 4: GRANTS-IN-AID AND LOANS FOR CENTRAL PLAN AND CENTRALLY SPONSORED PLAN SCHEMES\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where Central assistance is released as a grant-in-aid to meet the working expenses of departmental commercial undertakings relating to small scale industries, the corresponding head in the State Government books is:\",\r\noptions: [\r\n\"3601 - Grants-in-aid to State Governments\",\r\n\"2851 - Village and Small Industries\",\r\n\"4851 - Capital Outlay on Village and Small Industries\",\r\n\"6851 - Loans for Village and Small Industries\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Annexure to Appendix 4, item 10<\/b> pairs a Central sanction for 'Grant-in-aid to meet working expenses of Departmental Commercial Undertakings relating to S.S.I.' with the head '2851-Village & Small Industries' in the State books, under the sub-head 'Management\/ Operation & Maintenance'. Head 3601 is the Central grants-in-aid head, not a head in the State books.\"\r\n},\r\n{\r\nid: 460,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the rules regulating the incidence of pay, leave and pension charges of Government servants and of certain other charges and receipts between Governments are:\",\r\noptions: [\r\n\"Issued by the Controller General of Accounts from time to time\",\r\n\"Binding only on those Governments which have expressly adopted them\",\r\n\"Based on arrangements agreed between the different Governments and binding on all the Governments\",\r\n\"Prescribed by the President on the advice of the Comptroller and Auditor General\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Appendix 5, Part A<\/b> \u2014 these rules 'are based on arrangements agreed between the different Governments and are therefore binding on all the Governments.' The agreed basis is why <b>Rule 63<\/b> provides that no agreement between two Governments governing incidence of charges and receipts 'shall be executed or modified without the concurrence of the Central Government'.\"\r\n},\r\n{\r\nid: 461,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the transit pay and allowances of a Government servant transferred from one Government or department to another, or proceeding on deputation or reverting therefrom, are, in the absence of special orders to the contrary, borne by the:\",\r\noptions: [\r\n\"Government which sanctioned the transfer\",\r\n\"Government under which he was permanently employed at the time of transfer\",\r\n\"Government or department from which he proceeds\",\r\n\"Government or department to which he is proceeding\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Appendix 5, Part B, paragraph 1<\/b> \u2014 such transit pay and allowances 'should in absence of special orders to the contrary, be borne by the Department\/Government to which the government servant is proceeding.' The same principle appears in <b>Rule 66(2)<\/b> of the Government Accounting Rules, 1990. Option (d) states the test for leave salary and pension contributions under Part D, which is a different question.\"\r\n},\r\n{\r\nid: 462,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the transit pay and allowances, including travelling allowance, both ways of a Government servant transferred on foreign service are borne by the:\",\r\noptions: [\r\n\"Foreign employer\",\r\n\"Government under which he was permanently employed\",\r\n\"Government which sanctioned the deputation\",\r\n\"Government to which he is proceeding\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Note below paragraph 1 of Part B<\/b> \u2014 'The transit pay and allowances including travelling allowance, both ways of a government servant transferred on foreign service will be borne by the foreign employer.' <b>Note 1 below Rule 66(2)<\/b> states the same rule. The words 'both ways' distinguish it from the main paragraph, which allots only the outward transit charge to the receiving department.\"\r\n},\r\n{\r\nid: 463,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where a military officer holding a civil post on consolidated pay which is less than his military pay is allowed to draw the difference between them, he draws that difference from the:\",\r\noptions: [\r\n\"Defence Services Estimates in every case\",\r\n\"Department, Central or State, from which he receives his consolidated pay\",\r\n\"Government under which he was permanently employed before appointment to the civil post\",\r\n\"Ministry of Defence, which recovers it from the civil department concerned\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Appendix 5, Part B, paragraph 2<\/b> \u2014 'he draws it from the department\u2014Central or State\u2014from which he receives his consolidated pay.' The charge therefore follows the pay-drawing department, so that the whole of the officer's remuneration falls on the same estimates rather than being split between the civil post and the Defence Services Estimates. The rule applies only where the consolidated pay of the civil post 'is less than his military pay' and the officer 'is allowed to draw the difference between them'.\"\r\n},\r\n{\r\nid: 464,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, in the rules governing the incidence of the cost of troops lent to civil departments, the words 'Military' and 'Troops' are used to include:\",\r\noptions: [\r\n\"The Army only\",\r\n\"The Army and the Air Force only\",\r\n\"The Indian Navy and Air Force as well as the Army\",\r\n\"The Army and the Central Armed Police Forces\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Appendix 5, Part B, paragraph 3<\/b> \u2014 'The words Military and Troops are used to include Indian Navy and Air-Force as well as Army.' The definition matters because the depreciation rules that follow deal separately with aircraft and with Naval Yard Craft, both of which fall within the same body of rules by virtue of this inclusive definition.\"\r\n},\r\n{\r\nid: 465,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where troops are required on duties of a military nature such as ceremonial purposes or the provision of escorts or guards of honour, the extra cost of supplying the services required is met by:\",\r\noptions: [\r\n\"The Ministry of Home Affairs\",\r\n\"The Government of India, the State Government contributing if it wishes\",\r\n\"The Defence Services Estimates, without any recovery\",\r\n\"A contribution from the State or the civil department of the Central Government concerned to the Defence Services Estimates\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Appendix 5, Part B, paragraph 3(1)<\/b> \u2014 'the extra cost, if any of supplying the services required (e.g. in the way of transport, equipment etc.) will be met by a contribution from the State or the Civil Department concerned of the Central Government, to the Defence Services Estimates.' Option (d) states the different rule in paragraph 3(2)(2) for aid in the maintenance of law and order.\"\r\n},\r\n{\r\nid: 466,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the cases in which flag marches come within the scope of the rule regarding duties of a military nature are decided by the:\",\r\noptions: [\r\n\"Central Government\",\r\n\"State Government concerned\",\r\n\"Ministry of Defence in consultation with the Ministry of Home Affairs\",\r\n\"Officer commanding the troops concerned\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Note below paragraph 3(1) of Part B<\/b> \u2014 'The cases in which flag marches come within the scope of this rule will be decided by the Central Government.' The question matters financially, because a flag march falling within the rule attracts a contribution to the Defence Services Estimates, whereas one connected with the maintenance of law and order falls under paragraph 3(2)(2), where all expenditure is borne by the Central Government.\"\r\n},\r\n{\r\nid: 467,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"With reference to the Government Accounting Rules, 1990, consider the following types of duties which the Armed Forces may be called upon to perform in aid of the civil authorities:\\n1. Maintenance of law and order\\n2. Maintenance of essential services\\n3. Assistance during natural and other calamities such as earthquakes, floods, fire and famine\\n4. Assistance required in the execution of development projects\\nHow many of the above are correct?\",\r\noptions: [\r\n\"Only two\",\r\n\"Only three\",\r\n\"All four\",\r\n\"Only one\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Appendix 5, Part B, paragraph 3(2)(1)<\/b> lists five types of duty, of which these are (a) to (d); the fifth is 'Any other types of assistance which may be needed by the Civil authorities and which the Armed Forces are in a position to render.' The financial consequences differ by category, category (a) attracting no recovery and category (e) full recovery of the complete cost.\"\r\n},\r\n{\r\nid: 468,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where the Armed Forces are employed in aid of the civil authorities for the maintenance of law and order:\",\r\noptions: [\r\n\"Only the extra cost of transport and equipment is recovered from the State Government\",\r\n\"All expenditure is borne by the Central Government, but the State Government may contribute towards the cost if it wishes to do so\",\r\n\"All expenditure is recovered from the State Government concerned\",\r\n\"The complete cost including ordinary pay and allowances is recovered\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Appendix 5, Part B, paragraph 3(2)(2)<\/b> \u2014 'For maintenance of law and order... all expenditure will be borne by the Central Government but the State Government may contribute towards the cost, if they wish to do so.' The contribution is voluntary, which distinguishes this category sharply from assistance of the kinds in (b) to (e), where specified recoveries are made.\"\r\n},\r\n{\r\nid: 469,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where the Armed Forces assist the civil authorities in the maintenance of essential services, during natural calamities or in the execution of development projects, no recovery is made from the State Government on account of:\",\r\noptions: [\r\n\"The cost of moving units, personnel and equipment to and from the site of work\",\r\n\"The cost of consumable stores issued for the purpose\",\r\n\"Normal pay and allowances and rations for service personnel of the unit made available from within the Order of Battle\",\r\n\"Depreciation on non-consumable stores and equipment\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Appendix 5, Part B, paragraph 3(2)(3)(a)<\/b> \u2014 no recoveries are made for 'Normal pay and allowances and rations for service personnel of the Unit which may be made available from within the Order of Battle.' The concession is confined to units already on the establishment: where additional units are retained or raised specifically to meet the requirements of States or Union Territories, 'the entire cost of these units will be charged.'\"\r\n},\r\n{\r\nid: 470,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where additional units are maintained by retaining units due for disbandment, or by raising new units specifically to meet the requirements of State Governments or Union Territories:\",\r\noptions: [\r\n\"Only the extra cost over normal pay and allowances is charged\",\r\n\"The cost is shared equally between the Central and State Governments\",\r\n\"No recovery is made, the units being part of the Order of Battle\",\r\n\"The entire cost of these units is charged\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Appendix 5, Part B, paragraph 3(2)(3)(a)<\/b> \u2014 'in cases where additional units are maintained by retaining the Units due for disbandment or by raising new Units specifically to meet the requirements of state Governments\/Union Territories, the entire cost of these units will be charged.' The exemption for normal pay and allowances applies only to units 'made available from within the Order of Battle'.\"\r\n},\r\n{\r\nid: 471,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, in the case of aircraft used while the Armed Forces render assistance to the civil authorities, depreciation is calculated on:\",\r\noptions: [\r\n\"The original cost\",\r\n\"The Price Vocabulary rates plus 25 per cent\",\r\n\"The Price Vocabulary rates plus 50 per cent\",\r\n\"The replacement cost\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Appendix 5, Part B, paragraph 3(2)(3)(c)(i)<\/b> \u2014 'Depreciation assessed on the replacement cost on account of wear and tear. For Aircraft, depreciation will be calculated on the original cost.' Aircraft are therefore the exception to the replacement-cost basis, just as they are for replacement of unserviceable equipment, where 'normal strike off wastage element will be charged.'\"\r\n},\r\n{\r\nid: 472,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the pensionary liability in respect of troops employed in aid of the civil authorities is that of the:\",\r\noptions: [\r\n\"State Government which sought the assistance\",\r\n\"Government of India\",\r\n\"State Government and the Government of India in equal shares\",\r\n\"Union Territory Administration concerned, where the aid is rendered in a Union Territory\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Appendix 5, Part B, paragraph 3(2)(3)(f)<\/b> \u2014 'Pensionary liability in respect of any troops while employed in aid of civil authorities will be that of Government of India. Damages to crops or compensation payable to civilians would be the responsibility of the State Government.' The same clause therefore divides two liabilities that arise from the same operation between the two Governments.\"\r\n},\r\n{\r\nid: 473,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, damages to crops or compensation payable to civilians arising from the employment of troops in aid of the civil authorities are the responsibility of the:\",\r\noptions: [\r\n\"Ministry of Home Affairs\",\r\n\"Government of India\",\r\n\"State Government\",\r\n\"Defence Services Estimates\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Appendix 5, Part B, paragraph 3(2)(3)(f)<\/b> \u2014 'Damages to crops or compensation payable to civilians would be the responsibility of the State Government.' It is the counterpart of the preceding sentence in the same clause, which places the pensionary liability for troops employed in aid of civil authorities on the Government of India. The two sentences divide between the Governments the consequences of a single operation.\"\r\n},\r\n{\r\nid: 474,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where non-consumable stores and equipment are issued for assistance during natural calamities and similar duties, the depreciation rate is calculated by dividing:\",\r\noptions: [\r\n\"The Price Vocabulary rates plus 50 per cent by the life of the item in use\",\r\n\"The original cost by the life of the item in use\",\r\n\"The replacement cost by the life of the item expressed in months\",\r\n\"The Price Vocabulary rates plus 25 per cent by the life of the item in use\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Appendix 5, Part B, paragraph 3(2)(3)(h)<\/b> \u2014 'the depreciation rate will be calculated by dividing the Price Vocabulary rates plus 25% by the life of the item in use.' The contrast is with paragraph 3(4)(c), where for assistance of any other type the depreciation charge on ordnance stores is calculated 'on the basis of Price Vocabulary rates plus 50% divided by life of the items in use, expressed in months.'\"\r\n},\r\n{\r\nid: 475,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the cost of replacing items of personal kit or clothing rendered unserviceable or lost accidentally, through no fault of the individual, while employed in aid during natural calamities is met by the State Government:\",\r\noptions: [\r\n\"If so classified by the Survey Board on termination of aid\",\r\n\"Only where the loss exceeds a prescribed monetary limit\",\r\n\"Only where the individual belongs to a unit raised specifically for the purpose\",\r\n\"In every case\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Appendix 5, Part B, paragraph 3(2)(3)(i)<\/b> \u2014 such cost 'will be met by the State Government if classified by the Survey Board on termination of aid.' The classification by the Survey Board is the condition, and it is what distinguishes accidental loss in the course of aid from ordinary wastage borne by the Defence Services.\"\r\n},\r\n{\r\nid: 476,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where an indent is placed for equipment on loan for a period of over six months, the issue is made:\",\r\noptions: [\r\n\"On loan, without payment\",\r\n\"Only on payment and not on loan\",\r\n\"On loan, subject to recovery of hire charges only\",\r\n\"On loan, subject to the approval of the Ministry of Defence\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Appendix 5, Part B, paragraph 3(2)(3)(j)<\/b> \u2014 'In the case of Indents for equipment on loan for a period of over six months, the issue will be only on payment and not on loan.' The six-month threshold converts what would otherwise be a temporary loan, attracting hire and depreciation charges under the preceding clauses, into an outright sale. Below that period the equipment remains on loan and the civil authority pays depreciation calculated on Price Vocabulary rates plus 25 per cent divided by the life of the item, together with repair and maintenance charges.\"\r\n},\r\n{\r\nid: 477,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, in respect of equipment and stores rendered unserviceable during aid rendered in flood relief operations and other natural calamities:\",\r\noptions: [\r\n\"Charges are levied at Price Vocabulary rates plus 50 per cent\",\r\n\"Departmental charges are levied in addition to the cost of replacement\",\r\n\"No departmental charges are levied over and above the cost of replacement\",\r\n\"Only departmental charges are levied, the cost of replacement being waived\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Appendix 5, Part B, paragraph 3(2)(3)(k)<\/b> \u2014 'No departmental charges will be levied over and above the cost of replacement of Equipment and stores rendered unserviceable during rendition of aid during flood, relief operations and other natural calamities.' The concession is confined to this class of aid and does not extend to assistance of any other type under paragraph 3(4).\"\r\n},\r\n{\r\nid: 478,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, recovery of hire charges in respect of motor transport vehicles issued in connection with aid to the civil authorities is made at normal rates in accordance with:\",\r\noptions: [\r\n\"Instruction No. 755 of the Regulations for the Army in India, 1962 Edition\",\r\n\"Rates fixed by the State Government concerned\",\r\n\"Para 943 of the Military Engineer Services Regulations\",\r\n\"Army Instruction No. 928 of 1945, as amended from time to time\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Appendix 5, Part B, paragraph 3(2)(3)(l)(ii)<\/b> \u2014 'Recovery will be made at normal rates in accordance with Army Instruction No. 928 of 1945 as amended from time to time.' Para 943 of the MES Regulations, in option (a), governs hire charges for Tools and Plant Engineering Stores under item (i) of the same clause; in either case items not covered are fixed in consultation with the Ministry of Defence (Finance).\"\r\n},\r\n{\r\nid: 479,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where the Armed Forces render any other type of assistance to the civil authorities, not being aid for law and order, essential services, calamities or development projects:\",\r\noptions: [\r\n\"The complete cost of the Armed Forces, including ordinary pay and allowances, is recovered\",\r\n\"No recovery is made from the civil authority concerned\",\r\n\"Recovery is limited to depreciation and hire charges\",\r\n\"Only the extra cost of transport and equipment is recovered\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Appendix 5, Part B, paragraph 3(4)(a)<\/b> \u2014 'The complete cost of Armed Forces including ordinary pay and allowances, cost of transport of equipment including loss, repair etc. and extra-ordinary charges in the shape of special pay or transportation of stores will be recovered.' Ordinary pay and allowances, exempted for aid of the kinds in (b) to (d), are therefore recoverable in this residuary category.\"\r\n},\r\n{\r\nid: 480,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, in the event of a difference of opinion as to the actual method of calculating the charges payable by a State Government for assistance rendered by the Armed Forces, the decision which is final is that of the:\",\r\noptions: [\r\n\"Ministry of Defence (Finance)\",\r\n\"Government of India\",\r\n\"Comptroller and Auditor General of India\",\r\n\"Controller General of Defence Accounts\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Appendix 5, Part B, paragraph 3(4)(f)<\/b> \u2014 'In the event of difference of opinion as to the actual method of calculating the charges payable by State Government, the decision of the Government of India will be final.' The Ministry of Defence (Finance) has a narrower role under paragraph 3(2)(3)(l), that of fixing hire charges for items not covered by the specified regulations.\"\r\n},\r\n{\r\nid: 481,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"With reference to the Government Accounting Rules, 1990, consider the following conditions subject to which Indian commissioned officers of the Armed Forces in civil employment count their service as qualifying for outfit allowance:\\n1. Their pay and allowances are governed by the new pay code.\\n2. They are required to wear uniform while in civil employ.\\n3. They have completed the minimum period of service prescribed by the Ministry of Defence.\\nWhich of the conditions given above are correct?\",\r\noptions: [\r\n\"1 and 2 only\",\r\n\"2 and 3 only\",\r\n\"1 and 3 only\",\r\n\"1, 2 and 3\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Appendix 5, Part B, paragraph 4 lays down only two provisos<\/b> \u2014 'their pay and allowances are governed by the new pay code and they are required to wear uniform while in civil employ.' No minimum period of service is prescribed. The paragraph then fixes the incidence: the entire cost is debitable to the estimates of the Government under whom the officer is employed when the allowance falls due.\"\r\n},\r\n{\r\nid: 482,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the entire cost of the outfit allowance of an Indian commissioned officer of the Armed Forces in civil employment is debitable to the estimates of the:\",\r\noptions: [\r\n\"Ministry of Defence, recoverable from the civil employer\",\r\n\"Defence Services\",\r\n\"Ministry, Central or Civil, or State Government under whom the officer is employed at the time the allowance becomes due for payment\",\r\n\"Government under which the officer was serving when he was commissioned\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Appendix 5, Part B, paragraph 4<\/b> \u2014 'The entire cost of the outfit allowance is debitable to the estimates of the Ministry (Central\/Civil) \/State Government under whom the officer is employed at the time the allowance becomes due for payment.' The time at which the allowance falls due, not the period of service which qualified him for it, decides the incidence.\"\r\n},\r\n{\r\nid: 483,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where a soldier is sent under military escort from one station to another to stand trial on a criminal charge, the charge is:\",\r\noptions: [\r\n\"A civil charge\",\r\n\"Borne by the State in which the trial takes place\",\r\n\"Divided between the Defence Services Estimates and civil estimates\",\r\n\"Met from the Defence Services Estimates\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Appendix 5, Part B, paragraph 5<\/b> \u2014 soldiers so sent 'will travel like any other party of soldiers on duty, under a warrant furnished by the Military authorities, the charge being met from the Defence Services Estimates.' The position reverses where a police escort is used: 'When a soldier is conducted by a Police escort, the charge will be Civil'.\"\r\n},\r\n{\r\nid: 484,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where a soldier proceeding to stand trial is conducted by a police escort, the warrant issued:\",\r\noptions: [\r\n\"Includes the accused, as he is a soldier proceeding under the orders of his military superior and therefore on duty\",\r\n\"Is furnished by the military authorities in every case\",\r\n\"Is chargeable to the Defence Services Estimates\",\r\n\"Excludes the accused, who travels at his own expense\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Appendix 5, Part B, paragraph 5<\/b> \u2014 'the warrant issued in such cases should include the accused as he is a soldier proceeding to a certain place under the orders of his military superior and therefore on duty.' The charge in that situation is civil, whereas travel under a military escort is met from the Defence Services Estimates.\"\r\n},\r\n{\r\nid: 485,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, in the case of a civilian Government servant belonging to the Army in India Reserve of Officers who is called up for training, the military pay and allowances for the period of actual training are debitable to the:\",\r\noptions: [\r\n\"Civil estimates, Central or State\",\r\n\"Defence Services Estimates\",\r\n\"Estimates of the Government which sanctioned the training\",\r\n\"Budget head to which his civil pay is normally debitable\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Appendix 5, Part B, paragraph 6<\/b> \u2014 the emoluments drawn under items (i) to (iii), being civil leave pay and allowances and joining time civil pay, 'are debitable to the Civil-Central or State Estimates and that under (iv) to the Defence Services Estimates', item (iv) being 'military pay and allowances for the period of actual training.'\"\r\n},\r\n{\r\nid: 486,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where it is necessary to provide a substitute in place of a civilian Government servant undergoing training with the Army in India Reserve of Officers, the additional cost is:\",\r\noptions: [\r\n\"Recovered from the officer concerned\",\r\n\"A charge on the Defence Services Estimates\",\r\n\"A charge on civil estimates\",\r\n\"Shared between the civil estimates and the Defence Services Estimates\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Appendix 5, Part B, paragraph 6<\/b> \u2014 'If it is necessary to provide a substitute in the place of such an officer undergoing training the additional cost will be a charge on Civil Estimates.' Only the military pay and allowances for the period of actual training fall on the Defence Services Estimates. The Note to the paragraph extends the rule to members of the Indian Naval Volunteers Reserve and the Indian Naval Reserve.\"\r\n},\r\n{\r\nid: 487,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, reservists of the Indian Army employed under the Central or State Governments who are called up for periodical military training receive military pay and allowances and also:\",\r\noptions: [\r\n\"A special allowance fixed by the Ministry of Defence\",\r\n\"Their civil pay for the period of transit only\",\r\n\"The whole of their civil pay in addition\",\r\n\"The excess, if any, of their civil pay over their military pay, where the concession is specifically sanctioned\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Appendix 5, Part B, paragraph 7<\/b> \u2014 'They will also receive the excess if any of their civil pay over military pay. Provided that this concession is specifically sanctioned' by the Department of the Government of India, the head of the attached or subordinate office concerned, or the State Government in whose employ they serve in their civil capacity.\"\r\n},\r\n{\r\nid: 488,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the extra expenditure involved in paying reservists of the Indian Army the excess of civil pay over military pay during periodical training:\",\r\noptions: [\r\n\"Does not constitute a charge against the Defence Services Estimates, except where the civil pay of the reservist is met from those Estimates\",\r\n\"Is shared between the civil and Defence estimates\",\r\n\"Is recovered from the employing department by the Ministry of Defence\",\r\n\"Constitutes a charge against the Defence Services Estimates in every case\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Appendix 5, Part B, paragraph 7<\/b> \u2014 'Except where the civil pay of the reservists is met from the Defence Services Estimates the extra expenditure involved will not constitute a charge against the Defence Services Estimates.' The exception is narrow and turns on the source from which the reservist's civil pay is already being met.\"\r\n},\r\n{\r\nid: 489,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, a civil Government servant who is a member of an Army, Navy or Air Force Reserve, other than a reserve of officers, is entitled during the transit period on being called up for periodical training to:\",\r\noptions: [\r\n\"Military rates of pay and allowances, met from the Defence Services Estimates\",\r\n\"Civil rates of pay and allowances, met from the budget to which such expenditure is normally debitable\",\r\n\"The difference between civil and military rates of pay\",\r\n\"No pay and allowances, the period being treated as leave\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Appendix 5, Part B, paragraph 7-A(a)<\/b> \u2014 'during the transit period they will be entitled to their civil rates of pay and allowances to be met from the Budget to which such expenditure is normally debitable.' For the period of training itself, clause (b) provides only for payment of the difference where the reservist's entitlement falls short of his civil pay and allowances.\"\r\n},\r\n{\r\nid: 490,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where the pay and allowances admissible to such a reservist during the period of training, including concessions in kind such as free rations, are less than those admissible in his civil post, the difference is:\",\r\noptions: [\r\n\"Not payable, the reservist drawing only his reserve entitlement\",\r\n\"Paid by the Ministry of Defence and recovered from the civil employer\",\r\n\"Paid and debited to the budget head to which the individual's civil pay is normally debitable\",\r\n\"Paid and debited to the Defence Services Estimates\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Appendix 5, Part B, paragraph 7-A(b)<\/b> \u2014 'if the pay and allowances (including concessions in kind e.g. free ration etc.) admissible as a reservist are less than the pay and allowances admissible in the civil post the difference will be paid and debited to the Budget head to which the individual's civil pay is normally debitable.' Concessions in kind are expressly brought into the comparison.\"\r\n},\r\n{\r\nid: 491,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the travelling allowance of telegraph signallers accompanying Governors and other high officials on tour is debited to the:\",\r\noptions: [\r\n\"Estimates of the State whose Governor is on tour\",\r\n\"Contingencies of the office of the official accompanied\",\r\n\"Telegraph Department, which also bears their pay\",\r\n\"Department concerned, although their pay for the period is debited to the Telegraph Department\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Appendix 5, Part B, paragraph 8<\/b> \u2014 such travelling allowance 'is debited to the Department concerned although their pay for the period is debited to the Telegraph Department.' The paragraph is a deliberate departure from <b>Rule 67<\/b> of the Government Accounting Rules, 1990, under which travelling expenses ordinarily follow the head to which the servant's pay is debited.\"\r\n},\r\n{\r\nid: 492,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the pay and allowances, including travelling allowances, of a Government servant summoned to give evidence in his official capacity in a criminal court, or in a civil court in a case to which Government is a party, are debited to the:\",\r\noptions: [\r\n\"Government under which he is employed\",\r\n\"Government which is a party to the proceedings\",\r\n\"Government under which he was permanently employed at the time of the transaction in question\",\r\n\"Court which summoned him, as part of court contingencies\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Appendix 5, Part B, paragraph 9<\/b> \u2014 such pay and allowances 'are debited to the Government under which he is employed', subject to any separate agreements between Governments. The court bears only the actual expenses: 'Actual expenses under the rules of the court, if admissible, are, however, payable by the court, and debited to court contingencies.'\"\r\n},\r\n{\r\nid: 493,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the liability for the leave salary of a Government servant who has served under two or more Governments is borne in full by the:\",\r\noptions: [\r\n\"Government under which he was permanently employed\",\r\n\"Department from which the Government servant proceeds on leave, whether it be his parent Department or a borrowing Department with whom he is on deputation\",\r\n\"Governments under which he has served, in proportion to the periods of service\",\r\n\"Government to which he is due to report on return from leave\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Appendix 5, Part B, section II<\/b> \u2014 'The liability for leave salary will be borne in full by the Department from which the Government servant proceeds on leave, whether it be his parent Department or a borrowing Department with whom he is on deputation.' No apportionment between Governments is made, which is what makes option (c) wrong.\"\r\n},\r\n{\r\nid: 494,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the liability for pension, including gratuity, of a Government servant who has served under more than one Government is borne in full by the:\",\r\noptions: [\r\n\"Central Government in every case\",\r\n\"Government from which he proceeds on retirement\",\r\n\"Central or State Government to which the Government servant permanently belongs at the time of retirement\",\r\n\"Governments under which he has served, in proportion to the periods of service\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Appendix 5, Part B, section III<\/b> \u2014 'The liability for pension including gratuity will be borne in full by the Central\/State Government to which the Government servant permanently belongs at the time of retirement', subject to the exception made for All India Service officers. The test of permanent belonging distinguishes this from the leave salary rule in section II, which looks to the department from which leave is taken.\"\r\n},\r\n{\r\nid: 495,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the entire liability for pension including gratuity in respect of All India Service officers, both retired and retiring and whether from the State or the Central Government, has been taken over by the Government of India with effect from:\",\r\noptions: [\r\n\"1st April, 1999\",\r\n\"1st January, 1978\",\r\n\"1st April, 1979\",\r\n\"1st April, 2008\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Appendix 5, Part B, section III<\/b> \u2014 the general rule applies 'except in respect of All India Service Officers (retired as well as retiring, both from the State and Central Government), in whose case Government of India has taken over the entire liability of Pension including gratuity with effect from 01.04.2008.' The other dates belong elsewhere in this Appendix \u2014 1st January 1978 to leave salary and pension contributions in Part D, and 1st April 1979 to the sharing of the cost of the Government Railway Police.\"\r\n},\r\n{\r\nid: 496,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the cost of the audit of all expenditure from the revenues of the Union and of the States, being a statutory function entrusted to the Comptroller and Auditor General, is:\",\r\noptions: [\r\n\"A charge of the Central Government\",\r\n\"Shared between the Union and the States in proportion to the expenditure audited\",\r\n\"Recovered from each Government whose expenditure is audited\",\r\n\"A charge of the Government whose accounts are compiled by him\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Appendix 5, Part C, section IV(i)<\/b> \u2014 under article 149 of the Constitution and section 13 of the C&AG's (DPC) Act, 1971 'the Comptroller and Auditor General performs a statutory function entrusted to him and the cost of this function is a charge of the Central Government.' The rule follows from the statutory character of the duty: no Government can be charged for an audit the C&AG is bound to conduct.\"\r\n},\r\n{\r\nid: 497,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where the Comptroller and Auditor General is entrusted with the audit of the accounts of any other authority or body by or under a law made by Parliament, the cost of such audit is:\",\r\noptions: [\r\n\"A charge of the Central Government\",\r\n\"Recoverable from the authority or body whose accounts are audited\",\r\n\"Recoverable from the Government which administers the authority or body\",\r\n\"Waived in every case\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Appendix 5, Part C, section IV(ii)<\/b> \u2014 'The cost of such audit is recoverable from the authority or body whose accounts are audited.' The distinction from section IV(i) is between the audit the C&AG is statutorily bound to conduct, whose cost falls on the Central Government, and audit entrusted to him in respect of some other body, whose cost is recovered.\"\r\n},\r\n{\r\nid: 498,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the expression 'any other authority or body' whose audit cost is recoverable does not include private commercial and quasi-commercial undertakings in which Governments in India may be participating, other than:\",\r\noptions: [\r\n\"Departmental commercial undertakings\",\r\n\"Statutory corporations established by law\",\r\n\"Government Companies as defined in the Companies Act, 1956\",\r\n\"Local authorities receiving grants-in-aid from Government\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Note 1 below section IV(ii)<\/b> \u2014 the expression 'does not include private commercial and quasi-commercial under taking (other than Government Companies as defined in Section 617 of the Companies Act 1956) in which Governments in India may be participating.' Government Companies are therefore within the expression, and Note 2 goes on to deal specifically with the recovery of the cost of their supplementary audit.\"\r\n},\r\n{\r\nid: 499,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, in the case of Government Companies, the recovery of the cost of supplementary audit is:\",\r\noptions: [\r\n\"Enforced where the audit is done through his own departmental staff, but waived where professional auditors are employed\",\r\n\"Waived in every case\",\r\n\"Enforced in every case\",\r\n\"Waived where the audit is done by the Comptroller and Auditor General through his own departmental staff, but enforced where he employs professional auditors\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Note 2 below section IV(ii)<\/b> \u2014 recovery of the cost of supplementary audit conducted under section 619(3)(b) of the Companies Act, 1956 'shall be waived in these cases where the audit is done by the Comptroller and Auditor General through his own departmental staff; but shall be enforced in cases where the Comptroller and Auditor General employs professional auditors for the second audit.' The engagement of outside auditors is what makes the cost recoverable.\"\r\n},\r\n{\r\nid: 500,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where a State Government requests the Comptroller and Auditor General to arrange for a more detailed or local audit of transactions forming part of the accounts of the State, the criterion for deciding the incidence of the cost is:\",\r\noptions: [\r\n\"Whether the Comptroller and Auditor General agrees to do the work as part of his legitimate statutory functions\",\r\n\"Whether the State Government has provided funds for the purpose\",\r\n\"Whether the accounts of the State are compiled by the Comptroller and Auditor General\",\r\n\"Whether the audit is confined to a single State\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Appendix 5, Part C, section IV(iii)<\/b> \u2014 'the criterion for deciding the incidence of the expenditure involved in such audit is whether or not the Comptroller and Auditor General agrees to do the work as part of his legitimate statutory functions.' If he does, the cost is a charge of the Central Government, and the clause adds that the audit being undertaken in a single State 'is not a decisive consideration'.\"\r\n},\r\n{\r\nid: 501,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the fact that a more detailed or local audit requested by a State Government is undertaken in a single State is:\",\r\noptions: [\r\n\"Decisive, the cost falling wholly on that State\",\r\n\"Not a decisive consideration in the apportionment of cost, since the extent of audit is determined by the Comptroller and Auditor General\",\r\n\"Decisive only where the accounts of the State are compiled by the Comptroller and Auditor General\",\r\n\"A ground for sharing the cost equally between the Union and the State\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Appendix 5, Part C, section IV(iii)<\/b> \u2014 'The fact that such audit is undertaken in a single State is not a decisive consideration in the apportionment of cost as the extent of audit to be conducted in any case is determined by the Comptroller and Auditor General.' What decides the incidence is whether the work forms part of his legitimate statutory functions.\"\r\n},\r\n{\r\nid: 502,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where the Comptroller and Auditor General undertakes the audit of accounts for which he is not responsible ab initio under section 13(b) of the Act of 1971, the cost of that audit is:\",\r\noptions: [\r\n\"Recoverable only if professional auditors are employed\",\r\n\"Recoverable from the body whose accounts are audited\",\r\n\"A charge of the Central Government, he having become statutorily responsible for the work\",\r\n\"A charge of the State Government concerned\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Appendix 5, Part C, section IV(iv)<\/b> \u2014 'The Comptroller and Auditor General is not responsible ab initio for the audit of any accounts mentioned in Section 13 (b)... but, when he undertakes the audit of any such accounts he becomes statutorily responsible for the work. In this case also, the cost of audit is a charge of the Central Government.' Statutory responsibility, once assumed, carries the cost with it.\"\r\n},\r\n{\r\nid: 503,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the audit by the Comptroller and Auditor General of the accounts of local authorities which do not form part of the accounts of the Union or of any State can be undertaken:\",\r\noptions: [\r\n\"As part of his statutory functions, at the cost of the Central Government\",\r\n\"Only where the local authority is wholly financed by Government\",\r\n\"Only with the previous approval of the President\",\r\n\"Only on a consent basis and on such terms and conditions as regards recovery of costs as may be settled\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Appendix 5, Part C, section IV(v)<\/b> \u2014 'Such Audit can be undertaken by the Comptroller and Auditor General only on a consent basis and on such terms and conditions as regards recovery of costs, etc., as be settled between him and the Government concerned.' The same clause covers private commercial and quasi-commercial undertakings other than Government Companies.\"\r\n},\r\n{\r\nid: 504,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where the Comptroller and Auditor General is the sole auditor of a local body or institution financed wholly or largely from grants-in-aid or loans by Government, the audit charges are:\",\r\noptions: [\r\n\"Payable in full unless specifically waived by Government\",\r\n\"Payable only where the audit is conducted on a consent basis\",\r\n\"Shared equally between the Government and the body concerned\",\r\n\"Waived in every case\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Note below section IV(v), item (i)<\/b> \u2014 'Where the Comptroller and Auditor General is the sole auditor for a local body\/institution, whether under any law made by Parliament under Article 149 of the Constitution or on consent basis under Section 20 (1) of CAG's (DPCs) Act, 1971 charges will be payable in full unless specifically waived by Government.' Both routes to the audit are covered alike.\"\r\n},\r\n{\r\nid: 505,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the maintenance of the internal accounts of a department of a State is:\",\r\noptions: [\r\n\"A responsibility of the Comptroller and Auditor General\",\r\n\"Part of the ordinary duties of the State Government and therefore a responsibility of the State concerned\",\r\n\"A responsibility of the Controller General of Accounts\",\r\n\"A shared responsibility of the State Government and the Accountant General\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Appendix 5, Part C, section IV(vii)<\/b> \u2014 'The maintenance of the internal accounts of a Department of a State is part of the ordinary duties of a State Government and is therefore a responsibility of the State concerned.' It follows that if the C&AG is asked to scrutinise or advise on modifying such a system, the work 'can be undertaken by him on a consent basis and on specified terms and conditions'.\"\r\n},\r\n{\r\nid: 506,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the expenditure involved in keeping the accounts of a State, in so far as the responsibility for keeping those accounts remains with the Comptroller and Auditor General, is:\",\r\noptions: [\r\n\"Recoverable from the departments whose accounts are kept\",\r\n\"A charge of the State concerned\",\r\n\"A charge of the Central Government\",\r\n\"Shared equally between the Union and the State\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Appendix 5, Part C, section IV<\/b> \u2014 such expenditure 'is a charge of the Central Government.' The converse follows in the same clause: where the C&AG is relieved of the responsibility for keeping the accounts of a particular service or department of a State, 'the cost of keeping such accounts will be a liability of the Government of the State.'\"\r\n},\r\n{\r\nid: 507,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where the Comptroller and Auditor General is relieved of the responsibility for keeping the accounts of a particular service or department of a State Government, the cost of keeping those accounts is:\",\r\noptions: [\r\n\"Recoverable from the department concerned by the Central Government\",\r\n\"Shared between the Union and the State in agreed proportions\",\r\n\"A charge of the Central Government\",\r\n\"A liability of the Government of the State\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Appendix 5, Part C, section IV<\/b> \u2014 'if in any State the Comptroller and Auditor General is relieved of the responsibility for the keeping of the accounts of any particular service or department of a State Government... the cost of keeping such accounts will be a liability of the Government of the State.' The cost thus follows the responsibility, as it does under the corresponding provisions of section 10 of the Act of 1971.\"\r\n},\r\n{\r\nid: 508,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, with effect from 1st April, 1979 the cost of the Government Railway Police is shared between the State Government and the Railways:\",\r\noptions: [\r\n\"On a 50:50 basis, provided the strength of the Government Railway Police is determined with the approval of the Railways\",\r\n\"On a 50:50 basis, the strength being determined by the State Government alone\",\r\n\"In the proportion of one-third to the Railways and two-thirds to the State Government\",\r\n\"Wholly by the Railways, without distinction of crime and order police\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Appendix 5, Part C, section V, paragraph 1<\/b> \u2014 'With effect from 1-4-79, the cost of GRP, (without distinction of Crime and Order Police) will be shared between the State Government and Railways on 50: 50 basis, provided that the strength of GRP is determined with the approval of the Railways.' The proviso is essential: the Railways' share is conditional on their approval of the strength.\"\r\n},\r\n{\r\nid: 509,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"With reference to the Government Accounting Rules, 1990, consider the following which are included in calculating the Railways' share of the cost of the Government Railway Police:\\n1. Pay and all types of allowances of Government Railway Police staff, including office and supervisory staff up to the level of Superintendent of Police\\n2. Office expenses and contingencies\\n3. Cost of pensionary charges\\n4. Cost of rent of buildings occupied by Government Railway Police staff\\nHow many of the above are correct?\",\r\noptions: [\r\n\"Only two\",\r\n\"Only three\",\r\n\"All four\",\r\n\"Only one\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Appendix 5, Part C, section V, paragraph 2<\/b> includes all four at items (i) to (iv). The ceiling in item (i) is the level of Superintendent of Police, and pensionary charges are expressly brought into the sharing, so the Railways bear half of a cost which arises long after the service is rendered. The sharing itself is on a 50:50 basis with effect from 1st April 1979, 'provided that the strength of GRP is determined with the approval of the Railways'.\"\r\n},\r\n{\r\nid: 510,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, in calculating the Railways' share of the cost of the Government Railway Police, charges on account of pay and allowances of medical staff such as doctors and nurses are:\",\r\noptions: [\r\n\"Shared, along with medical reimbursement and medical allowances payable to staff\",\r\n\"Not to be shared, although medical reimbursement and medical allowances payable to staff may be considered\",\r\n\"Shared only where the medical staff are exclusively employed on railway premises\",\r\n\"Borne wholly by the Railways\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Appendix 5, Part C, section V, paragraph 2<\/b> \u2014 'charges on account of medical reimbursement and medical allowances payable to staff, may also be considered in internal check for payment. However, charges on account of pay and allowances of medical staff viz. Doctors, Nurses etc. are not to be shared.' The line is drawn between medical benefits paid to police staff and the pay of the medical establishment itself.\"\r\n},\r\n{\r\nid: 511,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the protection of railway bridges under normal conditions is:\",\r\noptions: [\r\n\"The responsibility of the Defence Services\",\r\n\"The responsibility of the Railways, which bear the expenditure\",\r\n\"The responsibility of the concerned State Governments, which bear the expenditure\",\r\n\"Shared between the Railways and the State Government on a 50:50 basis\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Appendix 5, Part C, section V, paragraph 3(a)<\/b> \u2014 'Protection of Railway bridges under normal condition is the responsibility of the concerned State Governments and the expenditure incurred thereon will be borne by them.' The position changes only where a police guard is replaced by military or other armed forces of the Union, which paragraph 3(b) then deals with.\"\r\n},\r\n{\r\nid: 512,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where the services of the military or other armed forces of the Union are placed at the disposal of the Railways at the request of the Railway Administration to protect railway bridges, the expenditure on the guards falls upon the:\",\r\noptions: [\r\n\"Defence Services Estimates\",\r\n\"Ministry of Home Affairs\",\r\n\"State Government concerned\",\r\n\"Railway\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Appendix 5, Part C, section V, paragraph 3(b)(i)<\/b> \u2014 'When the services of the Military or other armed forces of the Union are placed at the disposal of the Railways at the request to the Railway Administration, the expenditure of the guards will fall upon the Railway.' The position differs where the substitution is made on general grounds of Government policy, dealt with in the next sub-clause.\"\r\n},\r\n{\r\nid: 513,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, where the substitution of a police guard on railway bridges by the armed forces is made on general grounds of Government policy and the service is taken over by the Defence Services or another public service department as part of their regular duties, the charges are debited to the:\",\r\noptions: [\r\n\"Defence Services or the public department concerned, as the case may be\",\r\n\"State Government concerned\",\r\n\"Ministry of Railways, which recovers them from the State Government\",\r\n\"Railway concerned\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Appendix 5, Part C, section V, paragraph 3(b)(ii)<\/b> \u2014 'If the substitution is made on general ground of Government Policy and service is taken over by Defence Services, or other Public Service Department as part of the regular duties, the charges will be debited to Defence services or the Public department concerned, as the case may be.' The distinction turns on who sought the substitution and why.\"\r\n},\r\n{\r\nid: 514,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the principles relating to recovery of the cost of forest surveys carried out by the Survey of India and of forest maps prepared by that Department are given in:\",\r\noptions: [\r\n\"The Central Treasury Rules\",\r\n\"Chapter IX of the Survey of India Handbook of Topography\",\r\n\"The General Financial Rules, 1963\",\r\n\"The Regulations for the Army in India\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"<b>Appendix 5, Part C, section VI<\/b> \u2014 these principles 'are given in Chapter IX of the Survey of India Handbook of Topography.' The Appendix does not reproduce them; it identifies the instrument in which they are found, in the same way that the <b>Note below Rule 39<\/b> points to Part III of Chapter 16 of the General Financial Rules, 1963.\"\r\n},\r\n{\r\nid: 515,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, contributions towards leave salary and pension recovered on behalf of a Government servant in foreign service are creditable to the Government:\",\r\noptions: [\r\n\"Which sanctioned his transfer to foreign service\",\r\n\"Under which he is serving when the contributions fall due\",\r\n\"Under which he was permanently employed at the time of his transfer to foreign service\",\r\n\"To which he is due to revert on the termination of foreign service\"\r\n],\r\ncorrect: 2,\r\nexplanation: \"<b>Appendix 5, Part D, section VII<\/b> \u2014 such contributions 'are creditable to the Government (Central or State) under which he was permanently employed at the time of his transfer to foreign service.' The test of permanent employment matches the pension liability rule in Part B, section III, which looks to the Government to which the servant permanently belongs at the time of retirement.\"\r\n},\r\n{\r\nid: 516,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, contributions towards leave salary and pension in respect of Government servants lent to or borrowed by departments of the Central Government, including Railways, Posts and Telegraphs and Defence, and departments of Union Territories:\",\r\noptions: [\r\n\"Are recoverable only where the loan exceeds one year\",\r\n\"Are creditable to the Government under which the servant was permanently employed\",\r\n\"Are recoverable at the rates prescribed for foreign service\",\r\n\"Are not recoverable or payable among those departments\"\r\n],\r\ncorrect: 3,\r\nexplanation: \"<b>Appendix 5, Part D, section VII, paragraph 2<\/b> \u2014 'No contributions towards leave salary and pensions shall be recoverable\/payable among the departments of the Central Government including Railways, P&T and Defence Department and departments of the Union Territories with or without legislature in respect of Government servants lent to or borrowed by these departments.' The arrangement takes effect from 1st January 1978.\"\r\n},\r\n{\r\nid: 517,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, the arrangement dispensing with leave salary and pension contributions among departments of the Central Government and of the Union Territories takes effect from:\",\r\noptions: [\r\n\"1st January, 1978\",\r\n\"1st April, 1979\",\r\n\"1st April, 1999\",\r\n\"1st April, 2008\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"<b>Appendix 5, Part D, section VII<\/b> \u2014 the closing words record that 'This arrangement takes effect from 1st January 1978.' The other dates are the real dates elsewhere in this Appendix: 1st April 1979 for the sharing of the cost of the Government Railway Police, and 1st April 2008 for the taking over of All India Service pension liability by the Government of India.\"\r\n},\r\n{\r\nid: 518,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"As per the Government Accounting Rules, 1990, match List-I with List-II and select the correct answer using the codes given below:\\nList-I (Charge)\\nA. Leave salary of a Government servant who has served under two or more Governments\\nB. Pension including gratuity of such a Government servant\\nC. Leave salary and pension contributions in respect of a Government servant lent on foreign service\\nD. Transit pay and allowances of a Government servant transferred on foreign service\\nList-II (Borne by or creditable to)\\n1. The Government under which he was permanently employed at the time of transfer to foreign service\\n2. The foreign employer\\n3. The Department from which he proceeds on leave\\n4. The Government to which he permanently belongs at the time of retirement\",\r\noptions: [\r\n\"A-3, B-4, C-1, D-2\",\r\n\"A-4, B-3, C-1, D-2\",\r\n\"A-3, B-1, C-4, D-2\",\r\n\"A-3, B-4, C-2, D-1\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"The four rules are <b>Appendix 5, Part B sections II and III, Part D section VII, and the Note below paragraph 1 of Part B<\/b>, under which the transit charge on foreign service 'will be borne by the foreign employer'. Each uses a different connecting factor \u2014 the department granting the leave, permanent belonging at retirement, permanent employment at the time of transfer to foreign service, and the foreign employer \u2014 which is precisely why they are so readily confused.\"\r\n},\r\n{\r\nid: 519,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"Under the Government Accounting Rules, 1990, all of the following statements regarding the incidence of charges between Governments are correct EXCEPT:\",\r\noptions: [\r\n\"The pensionary liability in respect of troops employed in aid of civil authorities is that of the Government of India\",\r\n\"The cost of the Government Railway Police is borne wholly by the State Government concerned\",\r\n\"The protection of railway bridges under normal conditions is the responsibility of the State Governments\",\r\n\"The cost of the statutory audit of expenditure from the revenues of the Union and the States is a charge of the Central Government\"\r\n],\r\ncorrect: 1,\r\nexplanation: \"Option (c) contradicts <b>Appendix 5, Part C, section V, paragraph 1<\/b>, under which the cost of the Government Railway Police 'will be shared between the State Government and Railways on 50: 50 basis' with effect from 1st April 1979, provided the strength is determined with the approval of the Railways. The other three reproduce section IV(i), paragraph 3(2)(3)(f) of Part B, and section V, paragraph 3(a).\"\r\n},\r\n{\r\nid: 520,\r\nchapter: \"APPENDIX 5: PRINCIPLES AND RULES REGULATING THE DISTRIBUTION OF CERTAIN CHARGES AND RECEIPTS BETWEEN GOVERNMENTS\",\r\nquestion: \"With reference to the Government Accounting Rules, 1990, consider the following statements regarding assistance rendered by the Armed Forces to the civil authorities:\\n1. For the maintenance of law and order, all expenditure is borne by the Central Government.\\n2. For assistance during natural calamities, hospitalisation and treatment of service personnel injured while rendering aid is charged.\\n3. For assistance in the execution of development projects, the complete cost including ordinary pay and allowances is recovered.\\nWhich of the statements given above are correct?\",\r\noptions: [\r\n\"1 and 2 only\",\r\n\"2 and 3 only\",\r\n\"1 and 3 only\",\r\n\"1, 2 and 3\"\r\n],\r\ncorrect: 0,\r\nexplanation: \"Statements 1 and 2 reproduce <b>Appendix 5, Part B, paragraphs 3(2)(2) and 3(2)(3)(e)<\/b>. Statement 3 misapplies <b>paragraph 3(4)(a)<\/b>: recovery of 'The complete cost of Armed Forces including ordinary pay and allowances' belongs to the residuary category of 'any other type of Assistance', whereas for development projects the normal pay and allowances of units from within the Order of Battle attract no recovery at all.\"\r\n}\r\n];\r\n\r\n\/* =====================================================================\r\n   4. SANITISE + INDEX\r\n   One malformed row used to blank the whole widget. Bad rows are now\r\n   dropped with a console note; everything else still works.\r\n   ===================================================================== *\/\r\nfunction sanitise(list){\r\n  if(!Array.isArray(list)) return [];\r\n  const ok=[], bad=[];\r\n  list.forEach((q,i)=>{\r\n    const good = q && q.id!==undefined && typeof q.question==='string'\r\n      && Array.isArray(q.options) && q.options.length>=2\r\n      && Number.isInteger(q.correct) && q.correct>=0 && q.correct<q.options.length\r\n      && typeof q.chapter==='string' && q.chapter.length;\r\n    good ? ok.push(q) : bad.push({row:i, id:q&&q.id});\r\n  });\r\n  if(bad.length) console.warn('[chapter bank] skipped '+bad.length+' malformed question(s):', bad);\r\n  return ok;\r\n}\r\nconst QS = sanitise(chapterQuestions);\r\nconst CHAPTERS = [...new Set(QS.map(q=>q.chapter))];\r\nconst uid = q => q.chapter+'##'+q.id;\r\nconst BY_UID = new Map(QS.map(q=>[uid(q), q]));\r\nconst BY_CH  = (()=>{ const m=new Map(); QS.forEach(q=>{ if(!m.has(q.chapter)) m.set(q.chapter,[]); m.get(q.chapter).push(q); }); return m; })();\r\nconst inCh = c => BY_CH.get(c) || [];\r\nconst L = ['A','B','C','D','E','F'];\r\n\r\n\/* ---- chapter label helpers ---- *\/\r\nconst chShort = c => { const m=c.match(\/^CH\\s*(\\d+)\\s*:\/i); return m ? 'Ch '+m[1] : (c.length>26 ? c.slice(0,24).trim()+'\u2026' : c); };\r\n\/* chapters list in their own order \u2014 Ch 1..n, then Appendix 1..n, then anything\r\n   else alphabetically \u2014 never by score, so the list never shuffles under you *\/\r\nconst ROMAN = {i:1,ii:2,iii:3,iv:4,v:5,vi:6,vii:7,viii:8,ix:9,x:10,xi:11,xii:12};\r\nfunction chOrder(c){\r\n  const t=c.trim();\r\n  let m=t.match(\/^(?:CH|CHAPTER)\\s*[-\u2013]?\\s*(\\d+)\/i);\r\n  if(m) return [0, +m[1], t];\r\n  m=t.match(\/^APPENDIX\\s*[-\u2013]?\\s*([0-9]+|[ivxIVX]+)\\b\/i);\r\n  if(m){ const v=m[1]; return [1, \/^\\d+$\/.test(v) ? +v : (ROMAN[v.toLowerCase()]||99), t]; }\r\n  m=t.match(\/^(\\d+)\/);\r\n  if(m) return [0, +m[1], t];\r\n  return [2, 0, t];\r\n}\r\nfunction byChapterOrder(a,b){\r\n  const x=chOrder(a.chapter||a), y=chOrder(b.chapter||b);\r\n  return x[0]-y[0] || x[1]-y[1] || x[2].localeCompare(y[2]);\r\n}\r\n\/* a bank that stores chapter names in block capitals is softened for display *\/\r\nfunction titleCase(str){\r\n  const t=String(str);\r\n  const letters=t.replace(\/[^A-Za-z]\/g,'');\r\n  if(!letters || letters !== letters.toUpperCase()) return t;   \/\/ already mixed case, leave it\r\n  const small=new Set(['of','the','and','for','in','to','a','an','on','by','or','with','from','as','at','under']);\r\n  return t.toLowerCase().replace(\/[A-Za-z][A-Za-z'\u2019]*\/g,(w,i)=>\r\n    (i>0 && small.has(w)) ? w : w.charAt(0).toUpperCase()+w.slice(1))\r\n    .replace(\/\\bCh\\b\/g,'Ch').replace(\/\\bC&ag\\b\/gi,'C&AG').replace(\/\\bDpc\\b\/g,'DPC');\r\n}\r\nconst chBrief = c => { const m=c.match(\/^CH\\s*(\\d+)\\s*:\\s*(.+)$\/i);\r\n  const cap=t=>t.length>36?t.slice(0,34).trim()+'\u2026':t;\r\n  return m ? 'Ch '+m[1]+': '+cap(titleCase(m[2])) : cap(titleCase(c)); };\r\n\r\n\/* =====================================================================\r\n   5. RANKING ENGINE\r\n   Importance where you have rated a chapter; share of the bank where you\r\n   have not. Either way the result is a share of 1, and every label on the\r\n   page is drawn from the T table below so nothing over-claims.\r\n   ===================================================================== *\/\r\n\/* ---------------------------------------------------------------------\r\n   Matching your importance keys to the chapter strings in the bank.\r\n   Exact spelling is not required. Anything starting with a chapter or an\r\n   appendix number is reduced to a token \u2014 'CH 2', 'Ch-2', 'Chapter 2:\r\n   General Outlines...' all become CH2 \u2014 so a short key in the map finds\r\n   a long chapter name in the bank. Keys with no number fall back to a\r\n   loose text match (case, punctuation and spacing ignored).\r\n   --------------------------------------------------------------------- *\/\r\nfunction impKey(str){\r\n  const t = String(str).toUpperCase().replace(\/[\\u2010-\\u2015]\/g,'-').trim();\r\n  let m = t.match(\/^(?:CH|CHAP|CHAPTER)\\s*[-.:]?\\s*(\\d+)\/);\r\n  if(m) return 'CH'+(+m[1]);\r\n  \/\/ longest spellings first, or 'APPX 5' reads its own X as a roman numeral\r\n  m = t.match(\/^(?:APPENDICES|APPENDIX|ANNEXURES?|ANNEXES?|APNDX|APPX|APDX|APP)\\s*[-.:]?\\s*(\\d+|[IVX]+)\\b\/);\r\n  if(m){ const v=m[1]; return 'APP'+(\/^\\d+$\/.test(v) ? +v : (ROMAN[v.toLowerCase()]||v)); }\r\n  m = t.match(\/^(\\d+)\\s*[-.:)]\/);\r\n  if(m) return 'CH'+(+m[1]);\r\n  return 'T:'+t.replace(\/[^A-Z0-9]+\/g,' ').trim();\r\n}\r\nconst IMP_INDEX = (function(){\r\n  const idx={}, used={};\r\n  Object.keys(chapterImportance).forEach(k=>{\r\n    const v = chapterImportance[k];\r\n    if(typeof v!=='number' || !isFinite(v) || v<0) return;\r\n    const key = impKey(k);\r\n    if(idx[key]!==undefined) console.warn('[importance] two keys collapse to the same chapter: '+k);\r\n    idx[key] = v; used[key] = k;\r\n  });\r\n  return {idx, used};\r\n})();\r\nfunction importanceOf(chapter){\r\n  const k = impKey(chapter);\r\n  if(IMP_INDEX.idx[k]!==undefined) return {value:IMP_INDEX.idx[k], key:k};\r\n  \/\/ last resort for un-numbered names: one contains the other\r\n  if(k.startsWith('T:')){\r\n    const target = k.slice(2);\r\n    const hit = Object.keys(IMP_INDEX.idx).filter(x=>x.startsWith('T:')).find(x=>{\r\n      const a=x.slice(2);\r\n      return a.length>3 && target.length>3 && (target.startsWith(a) || a.startsWith(target));\r\n    });\r\n    if(hit) return {value:IMP_INDEX.idx[hit], key:hit};\r\n  }\r\n  return null;\r\n}\r\n\r\nconst W = (function(){\r\n  const counts={}, total=QS.length;\r\n  QS.forEach(q=>counts[q.chapter]=(counts[q.chapter]||0)+1);\r\n  const raw={}, source={}, derived=[];\r\n  let knownSum=0, knownShare=0;\r\n\r\n  const matched = new Set();\r\n  CHAPTERS.forEach(c=>{\r\n    const hit = importanceOf(c);\r\n    if(hit){\r\n      raw[c]=hit.value; source[c]='rated'; matched.add(hit.key);\r\n      knownSum+=hit.value; knownShare += total?counts[c]\/total:0;\r\n    } else { source[c]='derived'; derived.push(c); }\r\n  });\r\n  const scale = (knownSum>0 && knownShare>0) ? knownSum\/knownShare : 1;\r\n  derived.forEach(c => raw[c] = (total?counts[c]\/total:0)*scale);\r\n  let sum=0; CHAPTERS.forEach(c=>sum+=raw[c]);\r\n  if(!(sum>0)){ CHAPTERS.forEach(c=>{ raw[c]= total?counts[c]\/total:0; source[c]='derived'; }); sum=CHAPTERS.reduce((a,c)=>a+raw[c],0)||1; }\r\n  const weights={}; CHAPTERS.forEach(c=>weights[c]=raw[c]\/sum);\r\n  \/\/ keys you rated that never found a chapter in the bank\r\n  const unmatched = Object.keys(IMP_INDEX.idx).filter(k=>!matched.has(k)).map(k=>IMP_INDEX.used[k]);\r\n  return {weights, raw, source, counts, total, derived, unstocked:unmatched,\r\n          rated: CHAPTERS.some(c=>source[c]==='rated')};\r\n})();\r\nconst weightOf = c => W.weights[c] || 0;\r\nconst pctLabel = x => { const v=(x||0)*100; if(!(v>0)) return '0%';\r\n  return (v<10 ? Math.round(v*10)\/10 : Math.round(v)) + '%'; };\r\n\r\n\/* every phrase that could over-claim lives here, in one place *\/\r\nconst WT = W.rated;                       \/\/ is any chapter rated by hand?\r\nconst T = {\r\n  chipUnit  : ' importance',\r\n  onScreen  : WT ? 'Importance on screen' : 'Share on screen',\r\n  colWeight : 'Importance',\r\n  covered   : WT ? 'Weighted coverage'    : 'Bank covered',\r\n  projected : 'Projected score',\r\n  leakHead  : 'Where you are losing the most',\r\n  leakUnit  : 'points \/100',\r\n  leakWord  : 'points',\r\n  readyDef  : WT ? 'Readiness = \u03a3 (importance \u00d7 mastery)' : 'Readiness = \u03a3 (share of the bank \u00d7 mastery)',\r\n  paperOut  : 'you would score around'\r\n};\r\n\/\/ \"rated 15% importance\" where you have rated it; nothing where you have not\r\nconst impPhrase = r => W.source[r.chapter]==='rated'\r\n  ? 'rated <b>'+pctLabel(r.weight)+'<\/b> importance' : '';\r\n\r\n\/* =====================================================================\r\n   6. PROGRESS (localStorage, one record per quizId)\r\n   ===================================================================== *\/\r\nconst SCHEMA = 1;\r\nconst KEY = 'pe_chapterdrill_' + CFG.quizId;\r\nfunction blank(){ return { schema:SCHEMA, stats:{}, weak:[], flags:[], log:[], queue:[], queueLabel:'', queueKind:'', lastUid:null }; }\r\nlet P = (function(){\r\n  const p = blank();\r\n  try{\r\n    const s = localStorage.getItem(KEY);\r\n    if(s){ const j=JSON.parse(s);\r\n      if(j && j.schema===SCHEMA) Object.assign(p, j);\r\n      else if(j) console.warn('[storage] older schema found; starting fresh.');\r\n    }\r\n  }catch(e){ console.warn('progress load failed', e); }\r\n  ['weak','flags','log','queue'].forEach(k=>{ if(!Array.isArray(p[k])) p[k]=[]; });\r\n  if(!p.stats) p.stats={};\r\n  return p;\r\n})();\r\nlet storageWarned=false;\r\nfunction save(){\r\n  try{\r\n    if(P.log.length>400) P.log = P.log.slice(-400);\r\n    localStorage.setItem(KEY, JSON.stringify(P));\r\n  }catch(e){\r\n    try{ P.log = P.log.slice(-80); localStorage.setItem(KEY, JSON.stringify(P)); }\r\n    catch(e2){ if(!storageWarned){ storageWarned=true; toast('Your browser is blocking saved progress \u2014 this sitting will not be remembered'); } }\r\n  }\r\n}\r\nfunction stat(u){ if(!P.stats[u]) P.stats[u]={correct:0,incorrect:0,last:null,lastOk:null}; return P.stats[u]; }\r\nconst flags = new Set(P.flags);\r\nconst weak  = new Set(P.weak);\r\n\r\n\/* =====================================================================\r\n   7. SESSION STATE\r\n   ===================================================================== *\/\r\nconst S = { tab:'quiz', filter:'all', chapter:null, i:0, pick:null, nudge:false,\r\n            query:'', unattempted:false, ans:{}, order:[] };\r\n\r\n\/* =====================================================================\r\n   8. FORMAT + TRAIT MODEL\r\n   SHAPE  = how the question is built (one per question)\r\n   TRAIT  = what it turns on (a question may carry several)\r\n   A shape gap is a reading habit; a trait gap is recall. Same number,\r\n   opposite remedy \u2014 so they are reported separately.\r\n   ===================================================================== *\/\r\nconst SHAPES = [\r\n  { key:'match',  label:'Match the following (List-I \/ List-II)',\r\n    test:q => \/list\\s*-?\\s*i\\b\/i.test(q.question) },\r\n  { key:'multi',  label:'Multi-statement \/ how many are correct',\r\n    test:q => q.question.split(\/<br\\s*\\\/?>|\\n\/).filter(x=>\/^\\s*\\d+[.)]\/.test(x)).length>=2 },\r\n  { key:'direct', label:'Explanation', test:()=>true }  \/\/ catch-all\r\n];\r\nconst TRAITS = [\r\n  { key:'cite',      label:'Para, rule, article or article-number recall',\r\n    test:q => \/\\b(para|paragraph|rule|article|section|appendix|schedule|clause)\\s*[-\u2013]?\\s*\\d\/i.test(q.question+' '+q.options.join(' ')) },\r\n  { key:'period',    label:'Time limits and periods',\r\n    test:q => \/\\b\\d+\\s*(day|week|month|year|hour)s?\\b|\\b(one|two|three|four|five|six|seven|ten|fourteen|fifteen|twenty|twenty-five|thirty|forty-five|sixty|ninety)[\\s-](day|week|month|year)s?\\b\/i.test(q.options.join(' ')) },\r\n  { key:'money',     label:'Numbers, monetary limits and percentages',\r\n    test:q => \/\u20b9|\\bRs\\.?\\s*\\d|\\blakhs?\\b|\\bcrores?\\b|per\\s*cent|%|\\bone-(third|fourth|half|tenth)\\b\/i.test(q.options.join(' ')) },\r\n  { key:'authority', label:'Competent authority \/ level \/ who does what',\r\n    test:q => \/\\bwho\\b|\\bby whom\\b|\\bauthority\\b|\\brank of\\b|\\blevel of\\b|\\bnot below\\b|addressed to|shall be (signed|issued|approved|maintained|prepared|submitted)\/i.test(q.question+' '+q.options.join(' ')) },\r\n  { key:'negative',  label:'Negatively phrased (\u201cNOT correct\u201d, \u201cexcept\u201d)',\r\n    test:q => \/\\bnot correct\\b|\\bis incorrect\\b|\\bare not correct\\b|\\bexcept\\b|\\bdoes not\\b|\\bcannot\\b|\\bnot required\\b|\\bneed not\\b|\\bis\\\/are not\\b\/i.test(q.question) }\r\n];\r\nconst _shape = {};\r\nfunction shapeOf(q){ const u=uid(q); return _shape[u] || (_shape[u] = SHAPES.find(s=>s.test(q)) || SHAPES[SHAPES.length-1]); }\r\n\r\n\/* =====================================================================\r\n   9. MODELS\r\n   ===================================================================== *\/\r\nfunction smoothed(c,i){ const k=CFG.priorStrength, p0=CFG.priorAccuracy; return (c + k*p0)\/(c + i + k); }\r\nfunction expectedRate(c,i,coverage){ return smoothed(c,i)*coverage + CFG.priorAccuracy*(1-coverage); }\r\nfunction recall(st){\r\n  if(!st || !st.last || st.correct<2) return null;\r\n  const R=CFG.retention, reps=Math.max(1, st.correct - st.incorrect);\r\n  const stability = R.baseDays * Math.pow(R.growth, reps-1);\r\n  return Math.exp(-((Date.now()-st.last)\/86400000)\/stability);\r\n}\r\nfunction retentionIndex(){\r\n  let s=0,n=0; QS.forEach(q=>{ const r=recall(P.stats[uid(q)]); if(r!==null){s+=r;n++;} });\r\n  return n ? Math.round(s\/n*100) : null;\r\n}\r\nfunction chapterRows(){\r\n  return CHAPTERS.map(c=>{\r\n    const qs=inCh(c), n=qs.length;\r\n    let att=0, ok=0, bad=0, mastSum=0;\r\n    qs.forEach(q=>{ const s=P.stats[uid(q)];\r\n      if(s && (s.correct+s.incorrect)>0){ att++; ok+=s.correct; bad+=s.incorrect; }\r\n      mastSum += s ? Math.min(s.correct\/CFG.masteryThreshold,1) : 0; });\r\n    const acc = (ok+bad) ? ok\/(ok+bad) : null;\r\n    const weight = weightOf(c), coverage = n?att\/n:0, mastery = n?mastSum\/n:0;\r\n    const expected = expectedRate(ok,bad,coverage);\r\n    const leak = weight*(1-expected);\r\n    const difficulty = acc===null ? 1 : (1.4 - 0.6*acc);\r\n    return { chapter:c, count:n, weight, source:W.source[c], att, ok, bad,\r\n             coverage, acc, mastery, expected, leak,\r\n             priority: weight*(1-mastery)*difficulty };\r\n  }).sort((a,b)=>b.weight-a.weight);\r\n}\r\nfunction readiness(){\r\n  const rows=chapterRows();\r\n  return {\r\n    score     : Math.round(rows.reduce((a,r)=>a+r.weight*r.mastery,0)*100),\r\n    projected : Math.round(rows.reduce((a,r)=>a+r.weight*r.expected,0)*100),\r\n    covered   : Math.round(rows.reduce((a,r)=>a+r.weight*r.coverage,0)*100),\r\n    touched   : Object.values(P.stats).some(s=>(s.correct+s.incorrect)>0),\r\n    rows\r\n  };\r\n}\r\nfunction masteredCount(){ return QS.filter(q=>{ const s=P.stats[uid(q)]; return s && s.correct>=CFG.masteryThreshold; }).length; }\r\nfunction formatRows(){\r\n  const acc={};\r\n  const ensure=(k,l,kind)=> acc[k] || (acc[k]={key:k,label:l,kind:kind,ok:0,bad:0,total:0,seen:0});\r\n  SHAPES.forEach(s=>ensure(s.key,s.label,'shape'));\r\n  TRAITS.forEach(t=>ensure(t.key,t.label,'trait'));\r\n  QS.forEach(q=>{\r\n    const s=P.stats[uid(q)], buckets=[acc[shapeOf(q).key]];\r\n    TRAITS.forEach(t=>{ if(t.test(q)) buckets.push(acc[t.key]); });\r\n    buckets.forEach(r=>{ r.total++; if(s && (s.correct+s.incorrect)>0){ r.seen++; r.ok+=s.correct; r.bad+=s.incorrect; } });\r\n  });\r\n  return Object.values(acc).map(r=>{ const n=r.ok+r.bad; r.attempts=n; r.acc = n? r.ok\/n : null; return r; })\r\n    .filter(r=>r.total>0);\r\n}\r\nfunction dueForRevision(){\r\n  const risk=CFG.retention.riskBelow;\r\n  return QS.map(q=>{\r\n    const st=P.stats[uid(q)], r=recall(st);\r\n    if(r===null || r>=risk) return null;\r\n    return { q, recall:r, days:Math.floor((Date.now()-st.last)\/86400000), urgency: weightOf(q.chapter)*(1-r) };\r\n  }).filter(Boolean).sort((a,b)=>b.urgency-a.urgency);\r\n}\r\n\r\n\/* =====================================================================\r\n   10. SESSION PLANNER\r\n   Focused set \u2014 chapter time in proportion to the marks leaking out.\r\n   Mock paper  \u2014 ignores your history, mirrors the shape of the bank.\r\n   ===================================================================== *\/\r\nfunction gain(q){\r\n  const u=uid(q), st=P.stats[u], c=st?st.correct:0, i=st?st.incorrect:0;\r\n  const deficit = 1 - Math.min(c\/CFG.masteryThreshold, 1);\r\n  let urgency = 1 + 0.15*deficit;\r\n  if(weak.has(u)) urgency += 0.60;\r\n  const r = recall(st);\r\n  if(r!==null && r<CFG.retention.riskBelow) urgency += (1-r);\r\n  if(c+i===0) urgency += 0.15;\r\n  return weightOf(q.chapter)*(deficit+0.12)*urgency;\r\n}\r\nfunction allocate(rows,n,shareOf){\r\n  const total = rows.reduce((a,r)=>a+Math.max(0,shareOf(r)),0);\r\n  if(!(total>0)) return rows.map(r=>({r,slots:0}));\r\n  const out = rows.map(r=>{ const exact=n*Math.max(0,shareOf(r))\/total;\r\n    return {r, exact, slots:Math.min(Math.floor(exact), r.count)}; });\r\n  let left = n - out.reduce((a,x)=>a+x.slots,0);\r\n  out.slice().sort((a,b)=>(b.exact-b.slots)-(a.exact-a.slots))\r\n     .forEach(x=>{ if(left>0 && x.slots<x.r.count){ x.slots++; left--; } });\r\n  if(left>0) out.slice().sort((a,b)=>shareOf(b.r)-shareOf(a.r))\r\n     .forEach(x=>{ while(left>0 && x.slots<x.r.count){ x.slots++; left--; } });\r\n  return out;\r\n}\r\n\/* Fisher\u2013Yates, so the order of a sitting is never the order of the bank *\/\r\nfunction shuffle(a){\r\n  for(let i=a.length-1;i>0;i--){ const j=Math.floor(Math.random()*(i+1)); [a[i],a[j]]=[a[j],a[i]]; }\r\n  return a;\r\n}\r\n\/* Weighted sampling without replacement: a high score makes a question\r\n   likely, never certain. Two sittings built back to back therefore share\r\n   only part of their content instead of being identical. *\/\r\nfunction sampleWeighted(pool, n, scoreFn){\r\n  const items = pool.map(q=>({q, w:Math.max(scoreFn(q), 1e-9)}));\r\n  const out=[];\r\n  n = Math.min(n, items.length);\r\n  for(let k=0;k<n;k++){\r\n    let total=0; items.forEach(x=>total+=x.w);\r\n    let r=Math.random()*total, hit=items.length-1;\r\n    for(let i=0;i<items.length;i++){ r-=items[i].w; if(r<=0){ hit=i; break; } }\r\n    out.push(items[hit].q);\r\n    items.splice(hit,1);\r\n  }\r\n  return out;\r\n}\r\nfunction buildSession(kind){\r\n  const rows = chapterRows().filter(r=>r.count>0);\r\n  if(!rows.length) return 0;\r\n  const n = Math.min(kind==='mock'?CFG.mockSize:CFG.sessionSize, QS.length);\r\n  const alloc = allocate(rows, n, kind==='mock' ? (r=>r.weight) : (r=>r.leak));\r\n\r\n  \/\/ whatever you were given last time is pushed down, not banned\r\n  const last = new Set(P.queue||[]);\r\n  const fresh = u => last.has(u) ? 0.3 : 1;\r\n\r\n  const picked=[];\r\n  alloc.forEach(({r,slots})=>{\r\n    if(!slots) return;\r\n    const pool = inCh(r.chapter).slice();\r\n    if(kind==='mock'){\r\n      \/\/ the mock ignores how well you know a question and simply spreads\r\n      \/\/ itself over the bank, favouring what you have seen least\r\n      picked.push(...sampleWeighted(pool, slots, q=>{\r\n        const st=P.stats[uid(q)], seen=st?(st.correct+st.incorrect):0;\r\n        const stale=(st&&st.last) ? Math.min((Date.now()-st.last)\/(86400000*30),1) : 1;\r\n        return (1\/(1+seen*1.6) + 0.35*stale) * fresh(uid(q));\r\n      }));\r\n    } else {\r\n      picked.push(...sampleWeighted(pool, slots, q=>gain(q)*fresh(uid(q))));\r\n    }\r\n  });\r\n  shuffle(picked);\r\n  P.queue = picked.map(uid);\r\n  P.queueLabel = kind==='mock' ? 'Mock paper' : 'Focused set';\r\n  P.queueKind = kind;\r\n  save();\r\n  return picked.length;\r\n}\r\nfunction startSession(kind){\r\n  const had = (P.queue||[]).length;\r\n  const n = buildSession(kind);\r\n  if(!n){ toast('Nothing to build a session from yet'); return; }\r\n  setTab('quiz'); setFilter('session');\r\n  S.ans = {};                                   \/\/ a new sitting starts clean\r\n  toast(P.queueLabel+' ready \u2014 '+n+' fresh questions'+(had?' (previous set replaced)':''), true);\r\n}\r\n\r\n\/* =====================================================================\r\n   11. POOL \/ FILTERS\r\n   ===================================================================== *\/\r\nfunction pool(){\r\n  let p = QS.slice();\r\n  if(S.filter==='chapter' && S.chapter) p = inCh(S.chapter).slice();\r\n  if(S.filter==='weak')    p = p.filter(q=>weak.has(uid(q)));\r\n  if(S.filter==='flagged') p = p.filter(q=>flags.has(uid(q)));\r\n  if(S.filter==='session') p = (P.queue||[]).map(u=>BY_UID.get(u)).filter(Boolean);\r\n  if(S.query){ const t=S.query.toLowerCase();\r\n    p = p.filter(q=>(q.question+' '+q.options.join(' ')+' '+q.explanation).toLowerCase().includes(t)); }\r\n  if(S.unattempted) p = p.filter(q=>S.ans[uid(q)]==null);\r\n  return p;\r\n}\r\nfunction refreshWeak(){\r\n  weak.clear();\r\n  QS.forEach(q=>{ const s=P.stats[uid(q)];\r\n    if(s && s.incorrect>=CFG.weakThreshold && s.correct<CFG.masteryThreshold) weak.add(uid(q)); });\r\n  P.weak=[...weak];\r\n}\r\nrefreshWeak();\r\n\r\n\/* =====================================================================\r\n   12. STEM RENDERING (statements + List-I \/ List-II)\r\n   ===================================================================== *\/\r\nconst cleanStem = t => String(t).replace(\/^\\s*(?:Q|Question)\\s*\\.?\\s*\\d+\\s*[.):\\-]\\s*\/i,'').trim();\r\nconst QN = '<span class=\"qno\">Q.<\/span>';   \/\/ the marker printed before every stem\r\nfunction buildStem(raw){\r\n  const lines = raw.split(\/<br\\s*\\\/?>|\\n\/).map(s=>s.trim()).filter(Boolean);\r\n  const plain = s => s.replace(\/<\\\/?b>\/g,'').trim();\r\n  const isMatch = lines.some(l=>\/^List\\s*[-\u2013\u2014]?\\s*I\\b\/i.test(plain(l)));\r\n  const numbered = lines.filter(l=>\/^\\d+[.)]\\s\/.test(plain(l)));\r\n  if(isMatch) return matchCard(lines, plain);\r\n  if(numbered.length>=2) return stmtCard(lines, plain);\r\n  return plainCard(lines);\r\n}\r\n\/* a single-statement question gets the same sheet as the other two, so\r\n   every question on the page reads the same way *\/\r\nfunction plainCard(lines){\r\n  return '<div class=\"stem\" id=\"qStem\"><div class=\"qsheet\">'\r\n    + lines.map((l,i)=>'<p class=\"'+(i===0?'lead':'close')+'\">'+(i===0?QN:'')+l+'<\/p>').join('')\r\n    + '<\/div><\/div>';\r\n}\r\nfunction stmtCard(lines, plain){\r\n  const isN = l => \/^\\d+[.)]\\s\/.test(plain(l));\r\n  const first = lines.findIndex(isN);\r\n  let last=-1; lines.forEach((l,i)=>{ if(isN(l)) last=i; });\r\n  const head = lines.slice(0,first), tail = lines.slice(last+1);\r\n  const items = lines.slice(first,last+1).filter(isN).map(l=>plain(l).replace(\/^\\d+[.)]\\s*\/,''));\r\n  return '<div class=\"stem\" id=\"qStem\"><div class=\"qsheet\">'\r\n    + head.map((l,i)=>'<p class=\"'+(i===0?'lead':'intro')+'\">'+(i===0?QN:'')+l+'<\/p>').join('')\r\n    + '<ol class=\"stmts\">'+items.map(t=>'<li><span>'+t+'<\/span><\/li>').join('')+'<\/ol>'\r\n    + tail.map(l=>'<p class=\"close\">'+l+'<\/p>').join('')\r\n    + '<\/div><\/div>';\r\n}\r\n\/* Match-the-following comes in every shape: one item per line, or the\r\n   whole list run together on a single line separated by semicolons or\r\n   commas, or nothing at all between items. All three are split here so\r\n   the two columns always come out as proper rows. *\/\r\nfunction splitItems(body, kind){\r\n  const lab = kind==='alpha' ? '[A-Fa-f]' : '\\\\d{1,2}';\r\n  const mk  = re => new RegExp(re.replace('LAB', lab), 'g');\r\n  let parts = body.split(mk('\\\\s*[;\\\\n]\\\\s*(?=LAB\\\\s*[.):]\\\\s)'));\r\n  if(parts.length < 2) parts = body.split(mk('\\\\s*,\\\\s*(?=LAB\\\\s*[.):]\\\\s)'));\r\n  if(parts.length < 2) parts = body.split(mk('(?<=\\\\S)\\\\s+(?=LAB\\\\s*[.)]\\\\s)'));\r\n  const re = new RegExp('^\\\\s*('+lab+')\\\\s*[.):]\\\\s*(.+?)\\\\s*[;,.]?\\\\s*$');\r\n  return parts.map(p=>{ const m=String(p).match(re);\r\n    return m ? {k:m[1].toUpperCase(), v:m[2]} : null; }).filter(Boolean);\r\n}\r\nfunction matchCard(lines, plain){\r\n  \/\/ keep line breaks, normalise only runs of spaces\r\n  const text = lines.map(plain).join('\\n').replace(\/[ \\t]+\/g,' ').trim();\r\n\r\n  \/* The opening line almost always names both lists \u2014 \"Match List-I with\r\n     List-II and select\u2026\" \u2014 so the first occurrence of each is the wrong\r\n     one. Take the last List-I that actually has items after it, and the\r\n     first List-II following that. *\/\r\n  const at = re => [...text.matchAll(re)].map(m=>m.index);\r\n  const posI  = at(\/List\\s*[-\u2013\u2014]?\\s*I\\b\/gi);\r\n  const posII = at(\/List\\s*[-\u2013\u2014]?\\s*II\\b\/gi);\r\n  const hasItems = (str,kind) =>\r\n    (kind==='alpha' ? \/[A-F]\\s*[.):]\\s\/ : \/\\d{1,2}\\s*[.):]\\s\/).test(str);\r\n  let iI=-1, iII=-1;\r\n  for(let k=posI.length-1;k>=0 && iI<0;k--){\r\n    const ii = posII.find(x=>x>posI[k]);\r\n    if(ii===undefined) continue;\r\n    if(hasItems(text.slice(posI[k],ii),'alpha') && hasItems(text.slice(ii),'num')){ iI=posI[k]; iII=ii; }\r\n  }\r\n  if(iI<0 || iII<0) return plainCard(lines);\r\n\r\n  const head  = text.slice(0, iI).trim();\r\n  let segI    = text.slice(iI, iII).trim();\r\n  let segII   = text.slice(iII).trim();\r\n\r\n  \/\/ anything after the lists \u2014 \"Code :\", \"Select the correct answer\u2026\"\r\n  let tail = '';\r\n  const t = segII.match(\/(?:\\n|\\s)(Code\\s*[:.]?\\s*$|(?:Select|Choose)\\b[\\s\\S]*$)\/i);\r\n  if(t){ tail = t[1].trim(); segII = segII.slice(0, t.index).trim(); }\r\n\r\n  \/\/ column captions: \"List-I (Purpose of Leave) :\"\r\n  const capRe = \/^List\\s*[-\u2013\u2014]?\\s*I{1,2}\\b\\s*(\\([^)]*\\))?\\s*[:.]?\\s*\/i;\r\n  const hI  = segI.match(capRe),  hII = segII.match(capRe);\r\n  const capI  = hI  ? hI[0].replace(\/[\\s:.]+$\/,'')  : 'List-I';\r\n  const capII = hII ? hII[0].replace(\/[\\s:.]+$\/,'') : 'List-II';\r\n  const rowsI  = splitItems(hI  ? segI.slice(hI[0].length)  : segI,  'alpha');\r\n  const rowsII = splitItems(hII ? segII.slice(hII[0].length): segII, 'num');\r\n  if(!rowsI.length || !rowsII.length) return plainCard(lines);\r\n\r\n  const cell = x => '<li><b>'+x.k+'.<\/b><span>'+x.v+'<\/span><\/li>';\r\n  const headLines = head ? head.split('\\n').filter(Boolean) : [];\r\n  return '<div class=\"stem\" id=\"qStem\"><div class=\"qsheet\">'\r\n    + (headLines.length\r\n        ? headLines.map((l,i)=>'<p class=\"'+(i===0?'lead':'intro')+'\">'+(i===0?QN:'')+l+'<\/p>').join('')\r\n        : '<p class=\"lead\">'+QN+'Match List-I with List-II and select the correct answer using the code given below the Lists:<\/p>')\r\n    + '<div class=\"lists\">'\r\n      + '<div class=\"lcol\"><h5>'+capI+'<\/h5><ul>'+rowsI.map(cell).join('')+'<\/ul><\/div>'\r\n      + '<div class=\"lcol\"><h5>'+capII+'<\/h5><ul>'+rowsII.map(cell).join('')+'<\/ul><\/div>'\r\n    + '<\/div>'\r\n    + '<p class=\"close\">'+(tail || 'Select the correct answer using the code given below:')+'<\/p>'\r\n    + '<\/div><\/div>';\r\n}\r\n\r\n\/* =====================================================================\r\n   13. UI HELPERS\r\n   ===================================================================== *\/\r\nconst $ = id => document.getElementById(id);\r\nlet toastTimer=null;\r\nfunction toast(msg, ok){\r\n  const t=$('toast'); t.innerHTML=msg; t.className='toast show'+(ok?' ok':'');\r\n  clearTimeout(toastTimer); toastTimer=setTimeout(()=>t.className='toast',3000);\r\n}\r\nconst SRC_ON = !!(CFG.sourceUrl && CFG.sourceUrl.trim());\r\nconst stripHtml = s => String(s).replace(\/<[^>]+>\/g,'').replace(\/\\s+\/g,' ').trim();\r\nconst preview = (q,n) => { const t=stripHtml(q.question); return t.length>n ? t.slice(0,n)+'\u2026' : t; };\r\nfunction stars(u){\r\n  const s=P.stats[u]; if(!s || (s.correct+s.incorrect)===0) return null;\r\n  return { filled: Math.min(s.correct, CFG.masteryThreshold), c:s.correct, i:s.incorrect };\r\n}\r\n\r\n\/* =====================================================================\r\n   14. RENDER \u2014 PRACTICE\r\n   ===================================================================== *\/\r\nfunction renderCtx(){\r\n  const panel=$('chapPanel');\r\n  const on = S.filter==='chapter';\r\n  panel.classList.toggle('hide', !on);\r\n  if(!on) return;\r\n  const rows = chapterRows().filter(r=>r.count>0).sort(byChapterOrder);\r\n  if(!S.chapter || !rows.some(r=>r.chapter===S.chapter)) S.chapter = rows[0] ? rows[0].chapter : null;\r\n  $('chapList').innerHTML = rows.map((r,n)=>{\r\n    const sel = r.chapter===S.chapter;\r\n    const mastered = inCh(r.chapter).filter(q=>{ const s=P.stats[uid(q)]; return s && s.correct>=CFG.masteryThreshold; }).length;\r\n    const title = r.chapter+' \u00b7 '+r.count+' question'+(r.count===1?'':'s')+' \u00b7 '\r\n                + Math.round(r.coverage*100)+'% seen'+(mastered?' \u00b7 '+mastered+' mastered':'');\r\n    return '<button class=\"chapchip\" aria-pressed=\"'+sel+'\" data-ch=\"'+encodeURIComponent(r.chapter)+'\" title=\"'+title+'\">'\r\n      + '<span class=\"no\">'+(n+1)+'<\/span>'\r\n      + '<span class=\"cn\">'+titleCase(r.chapter)+'<\/span>'\r\n\r\n      + (mastered===r.count ? '<span class=\"done\">\u2713<\/span>' : '')\r\n      + '<span class=\"cc\">'+r.count+'<\/span><\/button>';\r\n  }).join('');\r\n  const r = rows.find(x=>x.chapter===S.chapter);\r\n  $('ctxMeta').textContent = r\r\n    ? Math.round(r.coverage*100)+'% seen \u00b7 '+(r.acc===null?'not attempted':Math.round(r.acc*100)+'% accurate')\r\n    : '';\r\n}\r\nfunction render(){\r\n  renderCtx();\r\n  const p = pool();\r\n  const ec = $('emptyCard');\r\n  if(!p.length){\r\n    $('qCard').classList.add('hide'); ec.classList.remove('hide');\r\n    $('emptyBody').innerHTML =\r\n      S.query    ? '<b>No match for \u201c'+S.query+'\u201d<\/b>Try a rule or paragraph number, or a phrase like \u201cpart file\u201d.' :\r\n      S.filter==='weak'    ? '<b>No weak areas yet<\/b>Anything you answer wrong lands here until you have it right '+CFG.masteryThreshold+' times.' :\r\n      S.filter==='flagged' ? '<b>Nothing flagged yet<\/b>Press <b style=\"display:inline\">Flag for review<\/b> under any question and it collects here.' :\r\n      S.filter==='session' ? '<b>No session built yet<\/b>Open My Performance and build a Focused set or a Mock paper.' :\r\n      S.unattempted        ? '<b>You have attempted everything here<\/b>Turn off \u201cUnattempted only\u201d to revise what you have done.' :\r\n                             '<b>No questions in this selection<\/b>Clear the search or pick another chapter.';\r\n    renderNav(p); rail(p); return;\r\n  }\r\n  ec.classList.add('hide'); $('qCard').classList.remove('hide');\r\n  if(S.i>=p.length) S.i=0; if(S.i<0) S.i=p.length-1;\r\n\r\n  const q=p[S.i], u=uid(q), given=S.ans[u];\r\n  $('qCount').textContent = 'Question '+(S.i+1)+' of '+p.length;\r\n  $('qChap').textContent  = chBrief(q.chapter);\r\n  const tags=[];\r\n  if(weak.has(u))  tags.push('<span class=\"qtag weak\">\u26a0\ufe0f Weak<\/span>');\r\n  if(flags.has(u)) tags.push('<span class=\"qtag flag\">\ud83d\udd16 Flagged<\/span>');\r\n  const sMast=P.stats[u];\r\n  if(sMast && sMast.correct>=CFG.masteryThreshold) tags.push('<span class=\"qtag done\">\u2713 Mastered<\/span>');\r\n  $('qTags').innerHTML = tags.join('');\r\n  const st = stars(u), badge=$('qMastery');\r\n  if(!st){ badge.textContent='Not seen yet'; badge.className='badge-m'; }\r\n  else {\r\n    const done = st.c>=CFG.masteryThreshold;\r\n    badge.textContent = '\u2605'.repeat(st.filled)+'\u2606'.repeat(Math.max(0,CFG.masteryThreshold-st.filled))+'  '+st.c+'\u2713 '+st.i+'\u2717';\r\n    badge.className = 'badge-m'+(weak.has(u)&&!done?' weak':'');\r\n  }\r\n  $('qStem').outerHTML = buildStem(cleanStem(q.question));\r\n\r\n  const box=$('qOpts'); box.innerHTML='';\r\n  q.options.forEach((o,k)=>{\r\n    const b=document.createElement('button');\r\n    b.className='opt';\r\n    b.innerHTML='<span class=\"key\">('+L[k].toLowerCase()+')<\/span><span class=\"txt\">'+o+'<\/span>';\r\n    if(given!=null){\r\n      b.disabled=true;\r\n      if(k===q.correct){ b.classList.add('right'); b.insertAdjacentHTML('beforeend','<span class=\"mark r\">Correct<\/span>'); }\r\n      else if(k===given){ b.classList.add('wrong'); b.insertAdjacentHTML('beforeend','<span class=\"mark w\">Your answer<\/span>'); }\r\n    } else if(S.pick===k) b.classList.add('sel');\r\n    b.onclick=()=>{ if(given!=null) return; S.pick=k; S.nudge=false; render(); };\r\n    box.appendChild(b);\r\n  });\r\n\r\n  const bc=$('btnCheck');\r\n  bc.disabled = given!=null;\r\n  bc.textContent = given!=null ? 'Answered \u2713' : 'Check answer';\r\n  $('pickHint').classList.toggle('hide', !(given==null && S.pick==null && S.nudge));\r\n  const on = flags.has(u);\r\n  $('btnFlag').setAttribute('aria-pressed', on);\r\n  $('flagIco').textContent = on ? '\ud83d\udd16' : '\ud83c\udff3\ufe0f';\r\n  $('flagTxt').textContent = on ? 'Flagged' : 'Flag for review';\r\n\r\n  const res=$('result');\r\n  res.classList.toggle('hide', given==null);\r\n  if(given!=null){\r\n    const ok = given===q.correct, v=$('verdict');\r\n    v.className='verdict '+(ok?'r':'w');\r\n    v.innerHTML = ok ? '\u2713 Correct \u2014 '+L[q.correct]+' is right'\r\n                     : '\u2715 Not quite \u2014 the answer is '+L[q.correct];\r\n    $('explBody').innerHTML = q.explanation;\r\n  }\r\n  renderNav(p); rail(p);\r\n}\r\nlet navOpen=true;\r\nfunction renderNav(p){\r\n  const card=$('navCard');\r\n  if(!p.length){ card.classList.add('hide'); return; }\r\n  card.classList.remove('hide');\r\n  const done=p.filter(q=>S.ans[uid(q)]!=null).length;\r\n  $('navTitle').textContent = 'Navigator \u2014 '+done+' of '+p.length+' attempted';\r\n  const g=$('navGrid');\r\n  g.classList.toggle('hide', !navOpen);\r\n  $('navToggle').textContent = navOpen ? 'Hide' : 'Show';\r\n  if(!navOpen) return;\r\n  g.innerHTML='';\r\n  p.forEach((q,k)=>{\r\n    const u=uid(q), a=S.ans[u], s=P.stats[u];\r\n    const b=document.createElement('button');\r\n    b.className='nq'+(k===S.i?' cur':(a!=null?(a===q.correct?' r':' w'):''))\r\n              + (s && s.correct>=CFG.masteryThreshold ? ' mastered':'');\r\n    b.innerHTML=(k+1)+(flags.has(u)?'<span class=\"fl\">\ud83d\udd16<\/span>':'');\r\n    b.title = 'Q'+(k+1)+' \u00b7 '+chBrief(q.chapter)+(a!=null?(a===q.correct?' \u00b7 correct':' \u00b7 wrong'):'');\r\n    b.setAttribute('aria-label','Go to question '+(k+1));\r\n    b.onclick=()=>{ S.i=k; S.pick=null; render(); };\r\n    g.appendChild(b);\r\n  });\r\n}\r\nfunction rail(p){\r\n  const seen=Object.keys(S.ans).length;\r\n  const right=Object.entries(S.ans).filter(([u,a])=>BY_UID.get(u) && BY_UID.get(u).correct===a).length;\r\n  $('sPct').textContent = seen ? Math.round(right\/seen*100)+'%' : '\u2014';\r\n  $('sFrac').textContent = right+' of '+seen+' correct';\r\n  $('sBar').style.width = (seen?right\/seen*100:0)+'%';\r\n  $('sSeen').textContent = seen+' attempted';\r\n  $('sLeft').textContent = Math.max(0,p.length-S.i-1)+' left here';\r\n  const st=$('streak'); st.innerHTML='';\r\n  Object.entries(S.ans).slice(-10).forEach(([u,a])=>{\r\n    const q=BY_UID.get(u); if(!q) return;\r\n    const el=document.createElement('i'); el.className = q.correct===a?'r':'w'; st.appendChild(el);\r\n  });\r\n  const chs=[...new Set(p.map(q=>q.chapter))];\r\n  const w=chs.reduce((s,c)=>s+weightOf(c),0)*100;\r\n  $('wPct').textContent = w.toFixed(1)+'%';\r\n  $('wNote').textContent = p.length+' questions on screen, from '+chs.length+' '+(chs.length===1?'chapter':'chapters')+'. '\r\n    + (w>=35 ? 'That is a big slice in one sitting \u2014 worth clearing properly.' : 'Useful for topping up once the bigger chapters are secure.');\r\n  hdr();\r\n}\r\nfunction hdr(){\r\n  $('hQ').textContent = QS.length;\r\n  $('hCh').textContent = CHAPTERS.length;\r\n  $('hMastered').textContent = (QS.length ? Math.round(masteredCount()\/QS.length*100) : 0)+'%';\r\n  const r=readiness();\r\n  $('hReady').textContent = r.touched ? r.score+'%' : '\u2014';\r\n  $('fAll').textContent  = QS.length;\r\n  $('fWeak').textContent = weak.size;\r\n  $('fFlag').textContent = flags.size;\r\n  $('fSess').textContent = (P.queue||[]).length;\r\n  $('pillSession').classList.toggle('hide', !(P.queue||[]).length);\r\n  $('sessLabel').textContent = P.queueLabel || 'My session';\r\n  $('perfPill').classList.toggle('hide', weak.size<5);\r\n}\r\n\r\n\/* =====================================================================\r\n   15. RENDER \u2014 PERFORMANCE\r\n   ===================================================================== *\/\r\nfunction renderPerf(){\r\n  const body=$('perfBody');\r\n  const seen=Object.values(P.stats).filter(s=>(s.correct+s.incorrect)>0).length;\r\n  $('perfCount').textContent = seen+' questions attempted';\r\n\r\n  if(!QS.length){ body.innerHTML='<div class=\"empty\"><b>No questions loaded<\/b>Paste your bank into <code>chapterQuestions<\/code> and reload.<\/div>'; return; }\r\n  const R = readiness();\r\n  if(!R.touched){\r\n    body.innerHTML = '<div class=\"empty\"><b>Your coach is waiting for data<\/b>Answer a few questions in Practice. '\r\n      + 'The coach then scores your readiness against the weightage of each chapter, works out where marks are leaking, and builds the next sitting for you.<\/div>'\r\n      + plannerHTML(true);\r\n    bindPerf(); return;\r\n  }\r\n  const rows=R.rows, byPriority=[...rows].sort((a,b)=>b.priority-a.priority);\r\n  const allC=Object.values(P.stats).reduce((a,s)=>a+s.correct,0);\r\n  const allI=Object.values(P.stats).reduce((a,s)=>a+s.incorrect,0);\r\n  const accAll = (allC+allI) ? Math.round(allC\/(allC+allI)*100) : 0;\r\n  const recent = P.log.slice(-20);\r\n  const accRec = recent.length ? Math.round(recent.filter(x=>x.ok).length\/recent.length*100) : 0;\r\n  const trend = recent.length>=5 ? (accRec>accAll?' \u2197':(accRec<accAll?' \u2198':'')) : '';\r\n  const ret = retentionIndex();\r\n  const due = dueForRevision();\r\n  const band=(v,hi,mid)=> v>=hi?'var(--ok)': v>=mid?'#8A6206':'var(--bad)';\r\n\r\n  const verdict = R.score>=80 ? '<b>In good shape.<\/b> Hold it there with the revision queue and weak-area drills.'\r\n    : R.score>=60 ? '<b>Strong base.<\/b> Close the gaps in the biggest chapters below to cross 80.'\r\n    : R.score>=35 ? '<b>Building up.<\/b> Work the plan top-down \u2014 it is ordered by what will move this number fastest.'\r\n    : '<b>Early stage.<\/b> Start at the top of the plan; the biggest chapters move this number fastest.';\r\n\r\n  body.innerHTML =\r\n  '<div class=\"hero2\">'\r\n  + '<div class=\"ring-card\"><div class=\"ring\" role=\"img\" aria-label=\"Readiness '+R.score+' out of 100\">'\r\n    + '<svg width=\"150\" height=\"150\" aria-hidden=\"true\"><circle class=\"bg\" cx=\"75\" cy=\"75\" r=\"64\"><\/circle>'\r\n    + '<circle class=\"fg\" cx=\"75\" cy=\"75\" r=\"64\" stroke-dasharray=\"402\" stroke-dashoffset=\"'+(402-402*R.score\/100)+'\"><\/circle><\/svg>'\r\n    + '<div class=\"ring-txt\"><b>'+R.score+'<\/b><span>Readiness \/ 100<\/span><\/div><\/div>'\r\n    + '<div class=\"verdict2\">'+verdict+'<br><span style=\"font-size:11.6px;opacity:.85\">'+T.readyDef+' across '+CHAPTERS.length\r\n    + ' chapters. On today\\u2019s form '+T.paperOut+' <b>'+R.projected+'%<\/b>.<\/span><\/div><\/div>'\r\n  + '<div class=\"coach\"><h4>\ud83e\udded What to do next<\/h4><div id=\"recoList\"><\/div><\/div>'\r\n  + '<\/div>'\r\n\r\n  + plannerHTML(false)\r\n\r\n  + '<div class=\"kpis\">'\r\n    + kpi(R.projected+'%',T.projected, band(R.projected,65,45))\r\n    + kpi(R.covered+'%',T.covered, band(R.covered,70,40))\r\n    + kpi(ret===null?'\u2014':ret+'%','Retention now', ret===null?'var(--slate)':band(ret,75,55))\r\n    + kpi(accAll+'%','Lifetime accuracy', band(accAll,70,45))\r\n    + kpi(accRec+'%'+trend,'Last 20 attempts', band(accRec,70,45))\r\n    + kpi(masteredCount(),'Mastered ('+CFG.masteryThreshold+'\u2713)','var(--ok)')\r\n    + kpi(weak.size,'Weak questions','var(--bad)')\r\n    + kpi(flags.size,'Flagged','#8A6206')\r\n  + '<\/div>'\r\n\r\n  + '<section class=\"pblock\"><div class=\"pbh\"><div class=\"txt\">'\r\n    + '<h4><span class=\"dot\"><\/span>Chapter performance \u2014 priority first<\/h4>'\r\n    + '<p>Ordered by what will move your readiness fastest, not by chapter number.<\/p><\/div>'\r\n    + '<span class=\"pbtag\">'+rows.length+' chapters<\/span><\/div>'\r\n    + '<div class=\"tblwrap\" style=\"border:0;border-radius:0\"><table class=\"perf-t\"><thead><tr>'\r\n    + '<th>Chapter<\/th>'+(WT?'<th>'+T.colWeight+'<\/th>':'')+'<th>Coverage<\/th><th>Accuracy<\/th><th>Expected<\/th><th>Status<\/th><th><\/th>'\r\n    + '<\/tr><\/thead><tbody>'\r\n    + byPriority.map(r=>{\r\n        const a = r.acc===null?null:Math.round(r.acc*100);\r\n        const tag = r.count===0 ? '<span class=\"tag na\">No questions<\/span>'\r\n          : r.acc===null ? '<span class=\"tag na\">Not started<\/span>'\r\n          : a<45 ? '<span class=\"tag hot\">Critical<\/span>'\r\n          : a<65 ? '<span class=\"tag warm\">Needs work<\/span>'\r\n          : a<85 ? '<span class=\"tag ok\">On track<\/span>'\r\n                 : '<span class=\"tag good\">Strong<\/span>';\r\n        const bar = a===null ? '\u2014'\r\n          : '<div class=\"tbar\"><i style=\"width:'+a+'%;background:'+(a<45?'var(--bad)':a<65?'var(--gold)':'var(--ok)')+'\"><\/i><\/div><span style=\"font-size:11.5px;font-weight:700\">'+a+'%<\/span>';\r\n        const wcell = WT\r\n          ? '<td><b style=\"color:#8A6206;font-size:15px\">'+pctLabel(r.weight)+'<\/b>'\r\n            + '<span class=\"sub\">'+(r.source==='rated'?'you rated this':'not rated yet')+'<\/span><\/td>'\r\n          : '';\r\n        return '<tr><td title=\"'+r.chapter+'\">'+chBrief(r.chapter)\r\n          + '<span class=\"sub\">'+r.count+' question'+(r.count===1?'':'s')+'<\/span><\/td>'\r\n          + wcell\r\n          + '<td>'+r.att+'\/'+r.count+'<span class=\"sub\">'+Math.round(r.coverage*100)+'% seen<\/span><\/td>'\r\n          + '<td>'+bar+'<\/td>'\r\n          + '<td><b>'+Math.round(r.expected*100)+'%<\/b><span class=\"sub\">\u2248 '+(r.leak*100).toFixed(1)+' '+T.leakWord+' lost<\/span><\/td>'\r\n          + '<td>'+tag+'<\/td>'\r\n          + '<td><button class=\"mini-go\" data-goch=\"'+encodeURIComponent(r.chapter)+'\">Drill<\/button><\/td><\/tr>';\r\n      }).join('')\r\n    + '<\/tbody><\/table><\/div><\/section>'\r\n\r\n  + '<section class=\"pblock\"><div class=\"pbh\"><div class=\"txt\">'\r\n    + '<h4><span class=\"dot\"><\/span>'+T.leakHead+'<\/h4>'\r\n    + '<p id=\"leakNote\"><\/p><\/div>'\r\n    + '<span class=\"pbtag\">'+rows.filter(r=>r.count>0).length+' chapters<\/span><\/div>'\r\n    + '<div class=\"bars\" id=\"leakBars\"><\/div><\/section>'\r\n\r\n  + '<section class=\"pblock\"><div class=\"pbh\"><div class=\"txt\">'\r\n    + '<h4><span class=\"dot\"><\/span>How you handle each kind of question<\/h4>'\r\n    + '<p id=\"fmtNote\"><\/p><\/div>'\r\n    + '<span class=\"pbtag\">Format analysis<\/span><\/div>'\r\n    + '<div class=\"subhead\"><h5>How the question is built<\/h5><span>one shape per question<\/span><\/div>'\r\n    + '<div class=\"bars\" id=\"shapeBars\"><\/div>'\r\n    + '<div class=\"subhead\"><h5>What the question turns on<\/h5><span>a question can sit in more than one \u2014 a time limit asked as a multi-statement code counts on both<\/span><\/div>'\r\n    + '<div class=\"bars\" id=\"traitBars\"><\/div><\/section>'\r\n\r\n  + '<div class=\"split\">'\r\n    + '<div class=\"panel\"><h4 class=\"ph\">Revision queue \u2014 what is fading fastest<\/h4><div id=\"revQ\"><\/div><\/div>'\r\n    + '<div class=\"panel\"><h4 class=\"ph\">Mastery distribution<\/h4><div id=\"mastDist\"><\/div><\/div>'\r\n  + '<\/div>'\r\n\r\n  + '<div class=\"danger\"><p><b>Danger zone.<\/b> This permanently erases your lifetime performance for this subject \u2014 mastery, weak areas, flags, accuracy history and the readiness score. Reset session on the Practice tab does <b>not<\/b> touch this.<\/p>'\r\n    + '<button class=\"dbtn\" id=\"btnWipe\">\ud83d\uddd1\ufe0f Reset my performance<\/button><\/div>';\r\n\r\n  renderRecos(byPriority, rows, due);\r\n  renderLeaks(rows);\r\n  renderFormats();\r\n  renderRevision(due);\r\n  renderMastery();\r\n  bindPerf();\r\n}\r\nfunction kpi(v,l,color){ return '<div class=\"kpi\"><b style=\"color:'+color+'\">'+v+'<\/b><span>'+l+'<\/span><\/div>'; }\r\nfunction plannerHTML(empty){\r\n  const rows=chapterRows().filter(r=>r.count>0).sort((a,b)=>b.leak-a.leak).slice(0,2).map(r=>chShort(r.chapter));\r\n  return '<div class=\"planner\"><div><h4>Plan the next sitting<\/h4><p id=\"plannerNote\">'\r\n    + (empty\r\n        ? 'The focused set gives each chapter time in proportion to what you are losing in it. The mock paper ignores your history and mirrors the shape of the whole bank. Neither is fixed \\u2014 build again and you get a fresh set of questions.'\r\n        : 'The focused set gives each chapter time in proportion to what is leaking out of it \\u2014 right now mostly <b>'+rows.join('<\/b> and <b>')+'<\/b>. The mock paper ignores your history and mirrors the shape of the whole bank. Neither is fixed: press again for a fresh set, and last time\\u2019s questions are pushed to the back of the queue.')\r\n    + '<\/p><\/div><div class=\"pbtns\">'\r\n    + '<button class=\"pbtn primary\" id=\"btnFocus\">\ud83e\udde9 Focused set \u2014 '+Math.min(CFG.sessionSize,QS.length)+' Q<\/button>'\r\n    + '<button class=\"pbtn\" id=\"btnMock\">\ud83d\udcc4 Mock paper \u2014 '+Math.min(CFG.mockSize,QS.length)+' Q<\/button>'\r\n    + '<\/div><\/div>';\r\n}\r\nfunction renderRecos(byPriority, rows, due){\r\n  const out=[], named=new Set();\r\n  byPriority.slice(0,3).forEach(r=>{\r\n    if(!r.count) return;\r\n    named.add(r.chapter);\r\n    const imp = impPhrase(r);\r\n    if(r.acc===null)\r\n      out.push({ic:'warm',icon:'\ud83e\udded',txt:'<b>'+chBrief(r.chapter)+'<\/b>'+(imp?' is '+imp+' and':'')+' you have not touched it yet \u2014 start here.',ch:r.chapter});\r\n    else if(r.acc<0.6)\r\n      out.push({ic:'hot',icon:'\ud83d\udd25',txt:'<b>'+chBrief(r.chapter)+'<\/b>'+(imp?', '+imp+',':'')+' is running at only <b>'+Math.round(r.acc*100)+'%<\/b> \u2014 about <b>'+(r.leak*100).toFixed(1)+' '+T.leakWord+' per 100<\/b> are going here.',ch:r.chapter});\r\n    else if(r.coverage<0.6)\r\n      out.push({ic:'cool',icon:'\ud83d\udd0d',txt:'<b>'+chBrief(r.chapter)+'<\/b>: accuracy is fine at '+Math.round(r.acc*100)+'%, but you have seen only <b>'+Math.round(r.coverage*100)+'%<\/b> of a chapter'+(imp?' '+imp:'')+' \u2014 finish the set.',ch:r.chapter});\r\n    else\r\n      out.push({ic:'good',icon:'\u2705',txt:'<b>'+chBrief(r.chapter)+'<\/b>'+(imp?' ('+stripHtml(imp)+')':'')+' is in good shape at '+Math.round(r.acc*100)+'% \u2014 keep it warm through the revision queue.',ch:r.chapter});\r\n  });\r\n\r\n  \/\/ a format gap costs you in every chapter at once\r\n  const f = formatRows().filter(r=>r.acc!==null && r.attempts>=8).sort((a,b)=>a.acc-b.acc);\r\n  if(f.length>=2){\r\n    const worst=f[0], best=f[f.length-1];\r\n    if(best.acc-worst.acc >= 0.12){\r\n      const tail = worst.kind==='shape'\r\n        ? 'That is a reading habit, not a gap in the rules \u2014 and it costs you in every chapter at once.'\r\n        : 'That is recall, not comprehension \u2014 these have to be committed to memory, and they turn up everywhere.';\r\n      out.push({ic:'hot',icon:'\ud83e\udde9',txt:'<b>'+worst.label+'<\/b> questions are running at <b>'+Math.round(worst.acc*100)+'%<\/b> while you sit at '+Math.round(best.acc*100)+'% on '+best.label.toLowerCase()+'. '+tail});\r\n    }\r\n  }\r\n  \/\/ big chapter you have exhausted\r\n  const done = rows.filter(r=>!named.has(r.chapter) && r.weight>=0.08 && r.coverage>=0.9 && r.count>0).sort((a,b)=>b.weight-a.weight)[0];\r\n  if(done) out.push({ic:'warm',icon:'\ud83d\udcd8',txt:'You have worked nearly every question in <b>'+chBrief(done.chapter)+'<\/b>'+(impPhrase(done)?', '+impPhrase(done):'')+'. Practice has given what it can \u2014 go back to the source text for the rest.',ch:done.chapter});\r\n  if(WT && W.unstocked.length)\r\n    out.push({ic:'hot',icon:'\ud83d\udd73\ufe0f',txt:'<b>'+W.unstocked.length+' rated '+(W.unstocked.length===1?'chapter has':'chapters have')+' no questions in this bank<\/b> \u2014 '+W.unstocked.slice(0,3).map(chBrief).join(', ')+(W.unstocked.length>3?' and others':'')+'. Nothing here prepares you for them.'});\r\n  if(weak.size>=3) out.push({ic:'hot',icon:'\u26a0\ufe0f',txt:'You have <b>'+weak.size+' weak questions<\/b> flagged, biggest chapter first. One Weak-areas sitting clears the backlog.',weak:true});\r\n  if(due.length) out.push({ic:'warm',icon:'\ud83d\udd01',txt:'<b>'+due.length+' questions<\/b> you had mastered have decayed below <b>'+Math.round(CFG.retention.riskBelow*100)+'% recall<\/b>. Re-answering one costs seconds; re-learning it later costs an evening.'});\r\n  if(flags.size) out.push({ic:'cool',icon:'\ud83d\udd16',txt:'<b>'+flags.size+'<\/b> question'+(flags.size>1?'s are':' is')+' flagged for review. Clear the flags before the next mock.',flag:true});\r\n\r\n  $('recoList').innerHTML = out.map(r=>{\r\n    let btn='';\r\n    if(r.ch)        btn='<button class=\"go\" data-goch=\"'+encodeURIComponent(r.ch)+'\">Practice \u2192<\/button>';\r\n    else if(r.weak) btn='<button class=\"go\" data-goweak=\"1\">Start \u2192<\/button>';\r\n    else if(r.flag) btn='<button class=\"go\" data-goflag=\"1\">Open \u2192<\/button>';\r\n    return '<div class=\"reco\"><span class=\"ic '+r.ic+'\">'+r.icon+'<\/span><p>'+r.txt+'<\/p>'+btn+'<\/div>';\r\n  }).join('');\r\n}\r\nfunction renderLeaks(rows){\r\n  const list = rows.filter(r=>r.count>0).sort((a,b)=>b.leak-a.leak);\r\n  if(!list.length) return;\r\n  const max = Math.max(0.0001, ...list.map(r=>r.leak));\r\n  const total = list.reduce((a,r)=>a+r.leak,0)*100;\r\n  const top3 = list.slice(0,3);\r\n  $('leakNote').innerHTML = 'On today\\u2019s form you would expect to drop about <b>'+Math.round(total)+' '+T.leakWord+' in every 100<\/b>. <b>'\r\n    + top3.map(r=>chShort(r.chapter)).join(', ')+'<\/b> alone account for <b>'+Math.round(top3.reduce((a,r)=>a+r.leak,0)*100)\r\n    + '<\/b> of them \u2014 the shortest route to a better score.';\r\n  $('leakBars').innerHTML = list.map(r=>{\r\n    const m=r.leak*100;\r\n    const col = m>=8?'linear-gradient(90deg,#F08A92,var(--bad))' : m>=4?'linear-gradient(90deg,var(--gold-lt),var(--gold))' : 'linear-gradient(90deg,#9DB6EE,var(--blue-700))';\r\n    return '<div class=\"lrow\"><div><span class=\"lname\" title=\"'+r.chapter+'\">'+chBrief(r.chapter)+'<\/span>'\r\n      + '<span class=\"lsub\">'+(impPhrase(r)?stripHtml(impPhrase(r))+' \u00b7 ':'')+'you would clear about '+Math.round(r.expected*100)+'% today<\/span><\/div>'\r\n      + '<div class=\"ltrack\"><div class=\"lfill\" style=\"width:'+(r.leak\/max*100)+'%;background:'+col+'\"><\/div><\/div>'\r\n      + '<div class=\"lval\">'+m.toFixed(1)+'<small>'+T.leakUnit+'<\/small><\/div><\/div>';\r\n  }).join('');\r\n}\r\nfunction renderFormats(){\r\n  const rows=formatRows();\r\n  const bar = r => {\r\n    const p = r.acc===null?null:Math.round(r.acc*100);\r\n    const col = p===null?'#CBD5E1' : p<50?'linear-gradient(90deg,#F08A92,var(--bad))' : p<70?'linear-gradient(90deg,var(--gold-lt),var(--gold))' : 'linear-gradient(90deg,#6EE7B7,var(--ok))';\r\n    return '<div class=\"lrow\"><div><span class=\"lname\">'+r.label+'<\/span>'\r\n      + '<span class=\"lsub\">'+r.total+' in this bank \u00b7 '+r.seen+' attempted<\/span><\/div>'\r\n      + '<div class=\"ltrack\"><div class=\"lfill\" style=\"width:'+(p===null?0:p)+'%;background:'+col+'\"><\/div><\/div>'\r\n      + '<div class=\"lval\">'+(p===null?'\u2014':p+'%')+'<small>accuracy<\/small><\/div><\/div>';\r\n  };\r\n  const sorter=(a,b)=>(a.acc===null)-(b.acc===null)||(a.acc-b.acc);\r\n  $('shapeBars').innerHTML = rows.filter(r=>r.kind==='shape').sort(sorter).map(bar).join('');\r\n  $('traitBars').innerHTML = rows.filter(r=>r.kind==='trait').sort(sorter).map(bar).join('');\r\n  const rated = rows.filter(r=>r.acc!==null && r.attempts>=8).sort(sorter);\r\n  $('fmtNote').innerHTML = rated.length>=2\r\n    ? (()=>{ const w=rated[0], b=rated[rated.length-1], gap=Math.round((b.acc-w.acc)*100);\r\n        return gap>=12\r\n          ? 'Your weakest kind of question is <b>'+w.label+'<\/b> at <b>'+Math.round(w.acc*100)+'%<\/b>, against <b>'+Math.round(b.acc*100)+'%<\/b> on '+b.label.toLowerCase()+' \u2014 a <b>'+gap+'-point<\/b> gap. That is worth more than any single chapter, because these turn up in all of them.'\r\n          : 'You handle the different kinds of question evenly, within <b>'+gap+' points<\/b> of each other. Nothing to fix here \u2014 keep working the chapter list.'; })()\r\n    : 'Attempt a few more and this will show whether the format is costing you more than the topic.';\r\n}\r\nfunction renderRevision(due){\r\n  $('revQ').innerHTML = due.length\r\n    ? due.slice(0,8).map(d=>'<button class=\"rev\" data-gouid=\"'+encodeURIComponent(uid(d.q))+'\">'\r\n        + '<span class=\"n\">Q'+d.q.id+'<\/span><span class=\"t\">'+preview(d.q,58)+'<\/span>'\r\n        + '<span class=\"d\">'+Math.round(d.recall*100)+'% recall<\/span><\/button>').join('')\r\n    : '<p style=\"font-size:13px;color:var(--slate);line-height:1.6\">Nothing decaying right now. Mastered questions return here as their estimated recall drops below '+Math.round(CFG.retention.riskBelow*100)+'%.<\/p>';\r\n}\r\nfunction renderMastery(){\r\n  const b=[0,0,0,0];\r\n  QS.forEach(q=>{ const s=P.stats[uid(q)];\r\n    if(!s || (s.correct+s.incorrect)===0) b[0]++;\r\n    else if(s.correct>=CFG.masteryThreshold) b[3]++;\r\n    else if(s.correct>=2) b[2]++;\r\n    else b[1]++; });\r\n  const labels=['Untouched','Learning (0\u20131 \u2713)','Almost there (2 \u2713)','Mastered ('+CFG.masteryThreshold+' \u2713+)'];\r\n  const cols=['#CBD5E1','var(--gold)','var(--blue-700)','var(--ok)'];\r\n  $('mastDist').innerHTML = b.map((n,i)=>\r\n    '<div class=\"lrow\" style=\"grid-template-columns:minmax(120px,1fr) 2fr 54px\"><span class=\"lname\">'+labels[i]+'<\/span>'\r\n    + '<div class=\"ltrack\"><div class=\"lfill\" style=\"width:'+(QS.length?n\/QS.length*100:0)+'%;background:'+cols[i]+'\"><\/div><\/div>'\r\n    + '<div class=\"lval\" style=\"font-size:15px\">'+n+'<\/div><\/div>').join('');\r\n}\r\nfunction bindPerf(){\r\n  const f=$('btnFocus'), m=$('btnMock'), w=$('btnWipe');\r\n  if(f) f.onclick=()=>startSession('focus');\r\n  if(m) m.onclick=()=>startSession('mock');\r\n  if(w) w.onclick=wipe;\r\n}\r\n\r\n\/* =====================================================================\r\n   16. 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This cannot be undone.')) return;\r\n  P = blank(); flags.clear(); weak.clear(); S.ans={};\r\n  save(); setFilter('all'); renderPerf(); hdr();\r\n  toast('Lifetime performance erased', true);\r\n}\r\n\r\n\/* =====================================================================\r\n   18. EVENTS\r\n   ===================================================================== *\/\r\nfunction setTab(t){\r\n  S.tab=t;\r\n  document.querySelectorAll('#cdRoot .tab').forEach(b=>b.setAttribute('aria-selected', b.dataset.tab===t));\r\n  $('viewQuiz').classList.toggle('hide', t!=='quiz');\r\n  $('viewPerf').classList.toggle('hide', t!=='perf');\r\n  $('cdFilters').classList.toggle('hide', t!=='quiz');\r\n  if(t==='perf') renderPerf();\r\n}\r\nfunction setFilter(f, ch){\r\n  S.filter=f; S.i=0; S.pick=null;\r\n  if(ch) S.chapter=ch;\r\n  document.querySelectorAll('#cdRoot .pill-f').forEach(b=>b.setAttribute('aria-pressed', b.dataset.f===f));\r\n  render();\r\n}\r\ndocument.querySelectorAll('#cdRoot .tab').forEach(b=>b.onclick=()=>setTab(b.dataset.tab));\r\ndocument.querySelectorAll('#cdRoot .pill-f').forEach(b=>b.onclick=()=>setFilter(b.dataset.f));\r\n$('chapList').addEventListener('click', e=>{\r\n  const chip=e.target.closest('.chapchip'); if(!chip) return;\r\n  S.chapter = decodeURIComponent(chip.dataset.ch);\r\n  S.i=0; S.pick=null; render();\r\n});\r\n$('btnCheck').onclick = check;\r\n$('btnNext').onclick  = ()=>{ S.i++; S.pick=null; render(); };\r\n$('btnPrev').onclick  = ()=>{ S.i--; S.pick=null; render(); };\r\n$('btnFlag').onclick  = ()=>{\r\n  const p=pool(), q=p[S.i]; if(!q) return;\r\n  const u=uid(q);\r\n  flags.has(u) ? flags.delete(u) : flags.add(u);\r\n  P.flags=[...flags]; save(); render();\r\n};\r\n$('navToggle').onclick = ()=>{ navOpen=!navOpen; renderNav(pool()); };\r\nlet tmr;\r\n$('cdSearch').addEventListener('input', e=>{\r\n  clearTimeout(tmr);\r\n  tmr=setTimeout(()=>{ S.query=e.target.value.trim(); S.i=0; S.pick=null; render(); },220);\r\n});\r\n$('tglUn').onclick = e=>{\r\n  S.unattempted=!S.unattempted;\r\n  e.currentTarget.setAttribute('aria-pressed',S.unattempted);\r\n  e.currentTarget.firstChild.textContent = S.unattempted?'\u2611 ':'\u25fb ';\r\n  S.i=0; S.pick=null; render();\r\n};\r\n$('tglReset').onclick = ()=>{\r\n  if(!Object.keys(S.ans).length) return;\r\n  if(!confirm('Reset this sitting? Only the answers on screen are cleared \u2014 your lifetime performance and mastery are kept.')) return;\r\n  S.ans={}; S.i=0; S.pick=null; render();\r\n  toast('Session reset \u2014 performance data kept', true);\r\n};\r\n\r\n\/* performance-tab jumps + AI chips, delegated *\/\r\ndocument.addEventListener('click', e=>{\r\n  if(!e.target.closest('#cdRoot')) return;\r\n  const goch=e.target.closest('[data-goch]');\r\n  if(goch){ setTab('quiz'); setFilter('chapter', decodeURIComponent(goch.dataset.goch));\r\n    toast('Filtered to '+chShort(S.chapter), true); return; }\r\n  if(e.target.closest('[data-goweak]')){ setTab('quiz'); setFilter('weak'); return; }\r\n  if(e.target.closest('[data-goflag]')){ setTab('quiz'); setFilter('flagged'); return; }\r\n  const gu=e.target.closest('[data-gouid]');\r\n  if(gu){\r\n    const u=decodeURIComponent(gu.dataset.gouid);\r\n    setTab('quiz'); setFilter('all');\r\n    const idx=pool().findIndex(q=>uid(q)===u);\r\n    if(idx>=0){ S.i=idx; render(); }\r\n    return;\r\n  }\r\n});\r\n\/* keyboard, scoped to the widget *\/\r\ndocument.addEventListener('keydown', e=>{\r\n  if(S.tab!=='quiz') return;\r\n  const t=e.target;\r\n  if(t && (\/^(INPUT|TEXTAREA|SELECT)$\/.test(t.tagName) || t.isContentEditable)) return;\r\n  if(e.ctrlKey||e.metaKey||e.altKey) return;\r\n  const p=pool(); if(!p.length) return;\r\n  const q=p[S.i];\r\n  if(\/^[1-9]$\/.test(e.key)){\r\n    const k=+e.key-1;\r\n    if(q && S.ans[uid(q)]==null && k<q.options.length){ e.preventDefault(); S.pick=k; S.nudge=false; render(); }\r\n    return;\r\n  }\r\n  const low=e.key.toLowerCase();\r\n  if(\/^[a-f]$\/.test(low)){\r\n    const k=low.charCodeAt(0)-97;\r\n    if(q && S.ans[uid(q)]==null && k<q.options.length){ e.preventDefault(); S.pick=k; S.nudge=false; render(); }\r\n    return;\r\n  }\r\n  if(e.key==='Enter'){ e.preventDefault();\r\n    if(q && S.ans[uid(q)]==null) check();\r\n    else if(S.i<p.length-1){ S.i++; S.pick=null; render(); }\r\n    return; }\r\n  if(e.key==='ArrowRight'){ e.preventDefault(); S.i++; S.pick=null; render(); return; }\r\n  if(e.key==='ArrowLeft'){ e.preventDefault(); S.i--; S.pick=null; render(); return; }\r\n  if(low==='f'){ e.preventDefault(); $('btnFlag').click(); }\r\n});\r\nwindow.addEventListener('beforeunload', save);\r\n\r\n\/* =====================================================================\r\n   19. 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