DEFENCE Account CODE PDF
DEFENCE Account CODE PDF
1.Who prescribes the forms in which the accounts should be kept in the
office of DAD?
a) CGDA b) CDA c) JCDA d) ACGDA
2.To whom all the changes in prescribed forms and procedure should
be referred to
a) CGDA b) CDA c) C & AG d) DADS
5.In which case CDA can address the C & AG and CGDA?
a) on routine matters .
b) Seeking clarifications
c) Accounting procedures to be followed
d) None of these
7.What are the main parts in which Central Govt. Accounts are kept?
Answer) Consolidated Fund of India --> Govt. money and Parliament
approval required b) Contigency Fund of India --> Govt money and
parliament approval required c) Public Accounts of India --> Public
money and no approval from Govt. is required . Auth – Para – 13
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CDA BANGALORE
10.Transactions between Defence and P &T, Railways , Supply , MEA
are maintained on what basis
a) Through Settlement Accounts
b) Cash basis
c) Exchange accounts
d) None of these
11. Deleted
12.All payments on behalf of Defence Services are made either at
treasury or bank( cheques) by whom
a) By Army Officers
b) DAD Officers
c) Bank Authorities
d) None of these
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CDA BANGALORE
18. Who prepares the Annual Finance Accounts of All Central Govt.
after closing of Finacial year ?
a) CGA .
b) CGDA
c) CDA
d) C & AG
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CDA BANGALORE
Answer - by SO(A) – 100% for every item exceeding Rs.500/- and 10%
for less than Rs. 500/-
33.Which accounts of a financial year are kept open after 31st March –
March Supplementary
March Supplementary Correction .
March Supplementary Manual Correction
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CDA BANGALORE
b) Deduction from Expenditure
c) Reduction of Revenue
d) None of these
43.Who prepares the Daily and Monthly Scrolls and sends to whom –
a) Focal Point Branch prepares the same and sends it to the
b) CDA c) CGDA d)EDP
48.In which Cities the FPB handles more than one CDA –
Answer- Merrut , Pune Bangalore, Kolkata , Delhiand Mumbai
49. Deleted
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CDA BANGALORE
MILITARY RECEIVABLE ORDER
50.1. How many copies of MRO are prepared to deposit the amount into
bank –
a) 3 b)5 c)10 d) 2
53. Deleted
54.Which section prepares the schedule – III –
a) Cheque section
b) M Section
c) Accounts section
d) Admin section
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CDA BANGALORE
58.Which section adjusts the amount of original copies of E.C.R to the
head “ Reserve Bank Suspense – Unclassified “ by contra credit to the
head “ Reserve Bank Deposit – Defence “ - at the end of each month –
a) Accounts Section
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CDA BANGALORE
67.The Punching Medium is sent to EDP Center , New Delhi – a) All the
controllers
68.At present how many class of vouchers is used in DAD and what are
they? a) 8 Classes of vouchers are used in DAD. They are :
1 – Bills and vouchers entailing cash payment
2 – Transfer entries -from one head to another
3- I.D. Schedule civil – Inward Settlement of Accounts received
from Civil Accountant General
4 – Abstracts of Receipts and Vouchers : is operated upon by
AAO Ges, MES
5 – Cash A/c. Of military farms , Remount Depots, Pension
payment master , Military Treasury Chest , etc.
6- Railway Bills- This voucher emanates from PCA(Fys) , Kolkata
only. Railway bills are given voucher nos. from amongst the
series of No allotted to each railway.
Vii)8- I.D.Schedule – This ID Schedule is prepared on IAF CDA
338. Exchange accounts between Controllers of Defence
Accounts.
Viii) 9 – MES Bills – For adjustments of payments by cheques by
main office of controller in respect of MES formations.
DEFENCE LEDGER
72.What are the forms of the Defence Ledger – [ Closed To]
a) IAF CDA 361 – Govt Accounts
b) IAF CDA 361 A - “ Balance Accounts”.
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CDA BANGALORE
c) Defence exchange accounts. All
d) Reserve Bank Deposit Defence Account.
REVIEW OF BALANCES
81.Who can pay upto 1/6th of the estimates for April to May as
provisional payments –
a) CDA b) JCDA c) CGDA d) None of these.
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CDA BANGALORE
83.Between the sub head within the Minor head – a) Ministry of
Defence
86.To which head of Accounts the opening & closing balance in the
IRLA of officers and Men are compiled –
a) Field deposits b) Misc. deposit.
c) Security deposit. d) Treasury Chest Deposit.
88.The deposits which do not pertain to any specified Deposit Head will
be compiled to –
a) Field Deposit b) Security Deposit
c) Misc. Deposit d) None of these.
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CDA BANGALORE
93.All advances which remain unadjusted for more than 3 months
should brought to the notice of –
a) CDA b) JCDA c) CGDA d) None of these.
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CDA BANGALORE
Note – Wherever options are not given, the answers for those questions are
given. marked by bullets.
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