All revenues received, loans raised, and money received in repayment of loans by the Government of India form part of the: MCQ with Answer and Explanation

All revenues received, loans raised, and money received in repayment of loans by the Government of India form part of the:
A. Public Account of India
B. Prime Minister's Relief Fund
C. Consolidated Fund of India
D. Contingency Fund of India
Answer: Option C
Solution (By JKSSB Mock Tests)
As per Article 266(1), all these inflows form the Consolidated Fund of India, from which no money can be spent without parliamentary approval.

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Practice More Accountancy and Book Keeping Questions

Question #1
The term 'Trading on Equity' refers to:
A. Using borrowed funds (debt) to magnify the return on equity
B. Trading equity shares in the stock market
C. Distributing dividends from reserves
D. Issuing more equity shares

Correct Answer: Option A


Explanation:
Trading on equity (financial leverage) means using fixed-cost debt to increase the earnings per share for equity shareholders when return on assets exceeds interest costs.

Question #2
The 'GST Amnesty Scheme' provides:
A. Waiver of late fees for non-filers of returns for past periods
B. Reduction in tax rates
C. Exemption from all taxes
D. No benefit

Correct Answer: Option A


Explanation:
Amnesty schemes allow filing of pending returns with reduced/waived late fees.

Question #3
Which of the following errors will NOT be revealed by a Trial Balance?
A. Posting an amount on the wrong side
B. Posting a wrong amount on the correct side
C. Error of casting (totalling)
D. Error of principle

Correct Answer: Option D


Explanation:
Errors of principle (like treating capital expenditure as revenue) affect debit and credit equally, hence the Trial Balance will still agree.