Under the General Financial Rules (GFR) 2017, the 'Reappropriation' of funds means: MCQ with Answer and Explanation

Under the General Financial Rules (GFR) 2017, the 'Reappropriation' of funds means:
A. Transferring savings from one unit of appropriation to meet a deficit in another unit
B. Transferring funds from one head to another without parliamentary approval
C. Increasing the total budget allocation
D. Returning unspent funds to the Consolidated Fund
Answer: Option A
Solution (By JKSSB Mock Tests)
Reappropriation under GFR refers to the transfer of savings from one unit of appropriation (like a specific grant or head) to meet a shortfall in another unit, without increasing the total authorized expenditure.

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Practice More Accountancy and Book Keeping Questions

Question #1
A 'Partner by Holding Out' is:
A. A minor admitted to benefits
B. A retired partner
C. A person who represents himself as a partner but is not
D. A deceased partner's legal heir

Correct Answer: Option C


Explanation:
A person who by his conduct or words allows others to believe he is a partner may be held liable as partner by estoppel or holding out.

Question #2
Revenue from sale of goods is recognized when:
A. Order is received
B. Production is completed
C. Cash is received
D. Risks and rewards are transferred to the buyer

Correct Answer: Option D


Explanation:
As per AS 9 (Revenue Recognition), revenue from sale of goods is recognized when significant risks and rewards of ownership are transferred.

Question #3
A contra entry is passed in the:
A. Cash Book
B. Trial Balance
C. Journal Proper
D. Ledger

Correct Answer: Option A


Explanation:
Contra entries involve transactions between cash and bank columns and are recorded exclusively in the triple-column cash book.