S1: In the context of PFMS, the 'Direct Benefit Transfer' (DBT) scheme mandates the use of Aadhaar for authentication. S2: DBT transfers funds directly from the government treasury to the beneficiary's bank account. Which statement(s) is/are correct? MCQ with Answer and Explanation

S1: In the context of PFMS, the 'Direct Benefit Transfer' (DBT) scheme mandates the use of Aadhaar for authentication. S2: DBT transfers funds directly from the government treasury to the beneficiary's bank account. Which statement(s) is/are correct?
A. S2 only
B. Neither S1 nor S2
C. Both S1 and S2
D. S1 only
Answer: Option C
Solution (By JKSSB Mock Tests)
Both statements are correct. DBT aims to eliminate leakages by transferring funds directly to beneficiaries' accounts via PFMS, and it heavily relies on Aadhaar seeding and authentication for identity verification.

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Practice More Accountancy and Book Keeping Questions

Question #1
Under GST, the 'Composition Scheme' is not available to a person who:
A. All of the above
B. Is engaged in the supply of services
C. Makes inter-state supplies
D. Is engaged in the manufacture of ice cream and pan masala

Correct Answer: Option A


Explanation:
The Composition Scheme is barred for suppliers of services (except restaurants), those making inter-state supplies, casual/non-resident taxable persons, and manufacturers of specified goods like ice cream, pan masala, and tobacco. Therefore, all options apply.

Question #2
Which type of voucher is used to record a transaction that does not involve cash or bank at all?
A. Payment Voucher
B. Journal Voucher
C. Debit Voucher
D. Credit Voucher

Correct Answer: Option B


Explanation:
A Journal Voucher (or Non-Cash/Transfer Voucher) is used for credit purchases, credit sales, depreciation, and adjusting entries.

Question #3
In cost accounting, 'Cost Unit' means:
A. A group of costs
B. An expense head
C. A unit of product or service for which cost is ascertained
D. A location where costs are incurred

Correct Answer: Option C


Explanation:
Cost unit is a quantitative unit of product or service for which costs are determined, e.g., per ton, per km.