Government Accounting- ACS Free Practice Test

Q1. In how many parts are government accounts kept?

3

1

2

4

Q2. On what basis are government accounts prepared?

Reference basis

Credit basis

Accrual basis

Cash basis

Q3. Who prescribes the form of the accounts of the Union Government and frames or revises the rules and manuals on behalf of the President, as advised by the Comptroller and Auditor General?

CAG

CCA

CAA

CGA

Q4. What do the classification of transactions in Government accounts refer to?

Revenue

Any ministry or department

Capital

Function, programme or activity

Q5. What is the duration to submit the accounts of the union government to the President?

Approximately one month before the ending of the financial year

Approximately 6 months before the ending of the financial year.

Approximately 3 months before the end of the financial year.

Approximately 9 months before the ending of the financial year.

Q6. The accounts of the Union Government is laid down in front of each House of Parliament by the-

Cabinet Minister

President

Home Minister

Prime Minister

Q7. The Appropriation Accounts of Central Departments is signed by:

CAA

President

Accountants

CGA

Q8. Who prepares the account of the Union Government?

C&AG

Financial Advisor

Any government ministry

CGA

Q9. Who certifies the accounts of the Union Government?

Financial Advisor

C&AG

Any government ministry

CGA

Q10. How many tiers does the classification of a Government account have?

3

4

5

6

Your Score

- of - questions are answered correctly

DCFA - Diploma in Computer Financial Accounting

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Government Accounting

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