Forest Accounts : (Accounts Code Volume-III)

Additional MCQ/One-liner Questions

1. The necessary adjustment with regard to the entries of Book Transfer made by a
Forest Division will be made by ______
2. Who to declare a division or a circle as a unit for the purpose of ascertaining the
financial results of the working of the forests____
3. In cases where the accounting unit is the division, adjustments may be made
between different divisions and where the accounting unit is the circle the adjustments
may be made between ____(different circle/divisions in different circles/division within
the circle and circle to circle)
4. Where building materials, small stores, house fittings, etc., and tools and plant
taken to the general sub-head for stores, are utilised subsequently on any specific work,
the accounting will be made as____
5. the cost of carriage of these stores to the site of a work and carriage charges in
connection with the movement from place to place of other materials and tools and plant
issued to or provided specifically for a work may be debited to_____
6. All sums paid into the treasury by a departmental officer or on his account and all
cheques drawn should be termed as____(Forest remittance/cash remittance/civil
remittance)
7. A cheque drawn on treasury but not en-cashed will be
______(credited/debited/contra entry) to Forest Remittance.
8. Forest advance in a Forest Division means___
9. Work Advance in a Forest Division means_____
10. When a advance is render to a disburser or contractor, his account will
be_____(cr/dr/minus cr/ minus dr) and when a disburser or contractor renders his
account of advance (submission of adjustment vouchers/refund of cash), his account
will be___________(cr/dr/minus cr/ minus dr)
11. Works Advances is subordinate to the minor head _______(Forest Conservation
and Development/Direction & Administration/Establishment)
12. The amount of the expenditure incurred against the Forest/Work Advance should
be ________ to Forest/Work Advances by_____(dr/cr/contra cr/ contra dr) to the
appropriate sub-head of accounts classification.
13. Petty advances to labourers which are made by a subordinate out of his own
imprest or advance should be accounted for as Works Advances-True/False
14. In the monthly accounts of a Forest Division, adjustment of advances of pay and
travelling expenses to Government servants on transfer will be treated as____(Credit as
misc. receipt/minus expenditure under pay and travelling expenses).
15. Recoveries from pay bills etc pertaining to “Provident Funds, Income Tax, etc.”,
should be _______(credited/debited/minus credited/minus debited) to the head “Book
Transfers—Government concerned.
16. Earnest money deposits which are paid direct into a treasury or sub treasury
should appear in the accounts of the Officers of the Forest Department as ___ (revenue
deposit/revenue receipt/security deposit/none)

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

17. Pay and allowances of Forest Officers and their establishments which should be
entered in the cash book under the head ______(Direction and
Administration/Establishment/Contingency)
18. In case a cheque is lost/cancelled/lapsed and replaced immediately by a fresh
cheque, the detail of fresh cheque is shown as________(cheque remittance/forest
remittance/cheque cancelled/cash recovery of service payment) on the _______side of
the cash book
19. In case a cheque is lost/cancelled and not replaced immediately by a fresh
cheque, the accounting in the cash book will be done on ________(creditor/debtor/both)
side. Give detail to be mentioned on side(s)
20. A lost cheque should be treated in all respects like a cancelled cheque on the
basis of__ (payment scroll/receipt scroll/no payment certificate from treasury/request of
the party)
21. A lapsed or time-expired cheque, if renewed, should be treated as a cancelled
cheque, and the fresh cheque issued in its place entered in the cash book on _____
side.
22. A register of cheques drawn on all treasuries with which the drawing officer is
placed in account should be kept in Form F.A. 2 is maintained on____ basis
(daily/weekly/monthly/quarterly)
23. Supplies made to a Forest Division by a contractor should be recorded
in___(Goods Received sheet/Store Sheet/Measurement Book/Bin card)
24. Measurement books shall be maintained in a forest division for___(contract &
supply work including lump-sum contract/ contract & supply work excluding lump-sum
contract/supply of goods/All)
25. Forest Advance/Work Advance render to a disburser/contractor should once be
______(credited/debited/contra debit/contra credit) to his account in Disbursers’ and
Contractors’ Ledger and ______(credited/debited/contra debit/contra credit) when
account of advance is rendered.
26. Which represents a running account with each contractor and
disburser?__(FA.3/FA/4/FA5/FA6)
27. After the closing of the accounts for March, for the inclusion of transfer entries
relating to rectification of errors and for settlement of outstanding. These accounts
should be closed on the 20th of May or on such date as may be prescribed by
the______(Govt./AG/Govt. with consultation of AG/AG with consultation of Govt.)
28. A book transfer entry of Rs. 50000/- was wrongly written as 55000 and the
account of the month is closed, the error shall be rectified by affording______(minus
entry debtor side/minus entry on creditor side/minus entry on both the side/plus entry on
both the side)
29. The form of accounts required for the maintenance of subsidiary accounts on a
commercial basis for Saw-mill or a Forest Railway or any other self-contained
exploitation scheme are prescribed by _____ (Govt./AG/Govt after consultation with the
AG/AG after consultation with the Govt) .
30. Refund of Forest Revenue by deduction from Revenue is written on_____ side of
the cash book .
31. Receipt & Recoveries to be deducted from Capital Outlay is written on_____ side
of the cash book

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

32. Receipts and recoveries creditable to other States and Payments debitable to
other states shall be recorded on_____ side of the cash book respectively.
33. Details of entries to be made in the classified abstracts of revenue and
Expenditure as required by______
34. The columns of the abstract of the contractors’ and disbursers’ ledger in Form F.
A. 8. should be totalled collectively for contractors’ and disbursers’ accounts and grand
totals of all accounts should be given at the foot of the abstract.-True/False
35. A brief statement explaining the circumstances in which each item outstanding
for more than twelve months remains unadjusted pertaining to Disburser and Contractor
and the steps which have been taken with a view to its early clearance shall accompany
the abstract of the contractors’ and disbursers’ ledger for the month of____
(Mar/Sep/both/Jan to Mar)
36. In support of the entry in the accounts in respect of the payment made on Muster
Roll ___(Muster Roll/a copy of Muster Roll/a certificate of the disbursing officer to this
effect) should accompany the Monthly Accounts.
37. Cash recoveries of service payments noted in the cash book are shown in the
cash account as separate items-True/False
38. Refunds of forest revenue noted in the cash book shall be shown in the cash
account as_____(revenue expenditure/service payment/deduction from revenue)
39. Receipts and recoveries on capital account noted in the cash book shall be
shown in the cash account as _______ (revenue income/deducted from expenditure on
capital outlay/Misc. Income)
40. Transfer entry orders, if any, pertaining to Schedule of Transactions with other
Government accompanied the monthly account for the month of March shall be reached
to the A.G latest by_____.(Date)
41. Monthly Accounts of a Forest Division is submitted to Accountant General in
Form FA 1 and the supplementary accounts for the month of March is submitted in
form__ (FA 1/FA 1A/FA 2A/FA 3A)
42. Head Clerk or other official may be authorised by________ to sign and dispatch
the monthly accounts in the absence of the Divisional Officer

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

 Answer to Additional Forest MCQ
1. Accountant General
2. Government in consultation with the AG
3. divisions in different circles
4. The value of material/tools and plant utilised shall be debited to work and original
head under which these were debited will be credited (Debit work Credit Stock)
5. work concerned.
6. Forest Remittance
7. Credited.
8. Advance given to a disburser/sub-ordinate officer with regard to a work
9. Advance given to a contractor/supllier with regard to a work
10. debited, credited (Golden Rule of Personal Accounts)
11. Forest Conservation and Development
12. credited, debited
13. False. That will be treated as part of the cash.
14. minus expenditure under pay and travelling expenses
15. credited.
16. None. Similar to CPWD where earnest money deposits are need not to pass
through departmental cash book provided the EMDs are returned on the day of tender.
They will be treated as Revenue Deposit and will appear in subsidiary books.
17. Direction and Administration
18. Forest remittance on debtor side. Creditor side entry of cancellation will be made
in all the cases whether a cheque is replaced or not.
19. Creditor side entry of cancellation will be made in all the cases whether a cheque
is replaced or not and debtor side the amount will be written back.
20. no payment certificate from treasury
21. Debtor side
22. Monthly
23. Measurement Book
24. contract & supply work excluding lump-sum contract
25. Debited, credited
26. FA 4 (Contractors’ & Disbursers’ Ledger)
27. AG
28. minus entry of Rs. 5000/- on the both the side as book transfer affects both the
side of the cash book simultaneously.
29. Govt after consultation with the AG
30. Debtor (Receipt) side
31. Creditor (Payment) side
32. Debtor side as received and simultaneously on creditor side as Book Transfer.
33. AG
34. False. The column of Contractor and Disburser (due to and due by) shall be
totaled separately and grand totals of all accounts should be given at the foot of the
abstract.
35. March.
36. a certificate of the disbursing officer to this effect. (M/Roll not be submitted similar
to CPWD)
37. False. It is reflected as a minus entry.

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

38. Deduction from revenue
39. deducted from expenditure on capital outlay
40. 12th April.
41. FA 1 itself
42. Government.

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