CHAPTER 7: TRANSFER ENTRY

1. An entry intended to transfer an item of receipt or charge from the account of a work in progress or a
regular head of account to the account of another work or head
(a) Book transfer (b) Transfer entry
(c) Contra entry (d) Supplementary entry
2. Pick the incorrect regarding transfer entry
(a) In order to correct an error of classification in the original accounts
(b) To adjust, by debit or credit to the proper head of account (or work), an item outstanding under a
suspense account or under a debt, deposit or remittance head
(c) To bring to account certain classes of transactions which do not pass through the cash or stock
account
(d) To respond to a remittance transaction advised by the Accounts Officer for the corresponding debit
or credit to the Remittance head has already been appeared in the accounts
3. Pick the correct one in respect of need of a transfer entry
(i) for adjusting PAO Memos received from PAO of the Division in case of purchase made through
DGS&D
(ii) for credit to “P.W. Deposit” on account of balances due to contractors on closed accounts
(iii) for credit to Revenue heads on account of revenue not recovered in cash excluding lapsed Deposits
(iv) for original debits or credits to Remittance heads based on transactions not appearing in cash or
stock accounts, e.g. transfer of tools and plant to another department or Government when the
value is recoverable from them
(v) for credit to the heads concerned of the several percentages leviable under the rules, e.g., those
on account of supervision (when not recovered in cash), establishment, tools and plant and
workshop charges

(a) i, ii,iii and iv (b) i, ii, iii and v

(c) ii, ii, iv and v (d) All of the above
4. For adjusting PAO Memos received from PAO of the Division in case of purchase made through DGS&D,
action taken in division as under
(a) Debit or minus credit to Sub-head “Purchases pending payment / adjustment” under the minor
head “129 - Material Purchase Settlement Suspense Account” below the Major Head “8658 and
credit to Sub-head “Payment for purchases through DGS&D” under the minor head “129 - Material
Purchase Settlement Suspense Account” below the Major Head “8658 - Suspense Accounts”.
(b) Debit or minus credit to Sub-head “Payment for purchases through DGS&D” under the minor head
“129 - Material Purchase Settlement Suspense Account” below the Major Head “8658 - Suspense
Accounts and credit to Sub-head “Purchases pending payment / adjustment” under the minor head
“129 - Material Purchase Settlement Suspense Account” below the Major Head “8658
(c) Debit the minor head “129 - Material Purchase Settlement Suspense Account” below the Major
Head “8658 and credit the suspense head Stock or work as the case may under functional major
head.
(d) No action is required at division as settlement to be made by the PAO.
5. Transfer entry is required in order to relieve the account of a work in progress of given class. Pick the
incorrect one
(a) Items which have ceased to be debitable to the estimate for work
(b) Suspense charges which can no longer be kept within the accounts of the work. Such transfer
entries are necessary either when the accounts of any contractor or of the work itself are to be
closed, or when any recoveries (otherwise than in cash) have become due, e.g., by the transfer of
stores to any other work or account.
(c) None
(d) Both

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

6. To effect periodical adjustments such as (a) annual adjustment to credit to the head “8009” GPF an amount
equal to total of interest accruing and afforded to various Group ‘D’ and Work Charged establishment
accounts by contra debit to the head
(a) 0049 (b) 2049
(d) 4049 (d) 2075
7. Pick the correct one
(i) If an item which properly belongs to a revenue or expenditure head is wrongly classified under
another revenue or expenditure head in the accounts, the error may be corrected at any time
before the accounts of the year are closed by proposing a transfer entry
(ii) In case the error in above case detected after the accounts are closed, no correction is admissible,
it being sufficient to make a suitable note of error against the original entry.
(iii) If, however, the error affects the receipts and disbursements of another Government or the
transactions of a commercial department, it should be corrected by transfer in all cases as soon as
the error is discovered.
(iv) An error which affects a debt, deposit, suspense or remittance head must be corrected by transfer,
however, old may be subject to minimum amount of error involved exceeds Rs. 100/-.

(a) i, ii and iii (b) i, ii and iv

(c) ii, iii and iv (d) All of the above
8. State whether true or false
An error which affects a debt, deposit, suspense or remittance head and accounts of the year in which the
error takes place are not closed, the correction should be made by the removal (through minus entry) of
the item from the head under which it was wrongly taken to that to which it properly
a) True (b) False
9. If the accounts of the year in which the error takes place are closed, then the following procedure may be
adopted are as under. Pick the incorrect one
(a) an item taken to one debt, deposit, suspense or remittance head instead of another
– the correction should be made by transfer from the one to the other.
(b) an item credited to a debt, deposit, suspense or remittance head instead of to a revenue head; or
debited to a debt, deposit, suspense or remittance head instead of to an expenditure head – the
correction should be made by transfer to the head under which it should originally have appeared.
(c) an item credited to a revenue head instead of to a debt, deposit, suspense or remittance head –
correction should be made by debiting expenditure head and crediting the proper head.
(d) an item debited to an expenditure head instead of a debt, deposit, suspense or remittance head –
correction should be made by debiting the proper head and crediting the relevant departmental
receipt head
10. In case of a department not having corresponding receipt head to credit the amount or error or otherwise,
the credit should be made to the major head
(a) 0070 (b) 0075
(c) 8443 (d) 4000
11. When the correction affects a head for which budget provision is obtained, the correction transfer may be
effected under the head concerned without affecting the actual expenditure by affording
(a) Contra entry (b) debit or minus debit
(c) plus credit or minus credit (d) debit
12. Pick the incorrect one
(a) When a correction is permissible it should be made by a formal transfer entry
(b) When it is not permissible, a suitable note of it should be made in the account concerned.
(c) All corrections in accounts, which may be advised by the Accounts Officer should after verification,
be carried out in all relevant records in red ink and attested by the dated initials of the Divisional
Officer.
(d) A reference to the audit note or other advice should also be noted against the correction.
Prepared by Deepak Kumar Rahi, Auditor (LAD/Patna)
13. For every transfer entry there must either be an authority in Form
(a) C.A.M. 34. (b) C.A.M. 35.
(c) C.A.M. 51. (a) C.A.M. 53.
14. Pick the correct one
(i) Orders recorded on Survey Report, Form 18, and final bill of contractor’s closed account placed
under Public Works Deposits are treated as Transfer Entry Order
(ii) In cases in which the Transfer Entry Order is not required to be submitted to the Accounts Officer
with the Monthly the necessary order, if not initialed by a Sub-divisional Officer may be signified by
the Divisional Officer’s initials against the entry in the Transfer Entry Book.
(iii) A single transfer entry may cover a number of adjustments and corrections, provided that all the
necessary particulars are set forth in respect of each.
(iv) On one side of every transfer entry, there may be more than one major head and there may be a
debit or credit to various other heads or vice versa.
(a) i, ii and iii (b) ii, iii and iv
(c) i, iii an iv (d) All of the above
15. State whether true or false
A Transfer Entry Order may be initiated by the Sub-divisional Officer for the cases which comes under his
cognizance.
(a) True (b) False
16. Transfer Entry Order in respect of transactions under the cognizance of Sub-Divisional Officer and so
initialed and proposed by him Sub-divisional are countersigned by
(a) SDO himself (b) Divisional Officer
(c) Divisional Accountant (d) Accounts Office.
17. State whether true or false
In cases of corrections involving a reduction in the charges against the estimate of work It is sufficient to
state that the charges were erroneously classified previously and not essential to put forth full particulars
of the vouchers and accounts and circumstances in which the charges were allocated wrongly under the
estimate for the work are set forth clearly
(a) True (b) False.
18. All transfer entries prepared during a month should be entered in the Transfer Entry Number Book in
(a) Form CAM 34. (b) Form CAM 35.
(c) Form CAM 53. (d) Form CAM 54.
19. Summary of Transfer Entries is prepared in
(a) Form CAM 36 (b) Form CAM 39
(b) Form CAM 55 (d) Form CAM 57
20. As and when approved, transfer entries should be posted individually against the respective heads of
account affected into columns of Form CAM 35.
(a) 1&2 (b) 2&3
(c) 1&3 (d) 1, 2 & 3
21. The total monthly effect against each head of account separately under debit and credit columns should be
worked out and posted into money columns of Form CAM 35 in columns.
(a) 3&4 (b) 4&5
(c) 5&6 (d) 8&9
22. The figures appearing in which columns of CAM 35 against each head of account should be posted against
the corresponding head of account in the departmental classified abstract in the appropriate column.
(a) 1&2 (b) 3&4
(c) 4&5 (d) 5&6

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

23. Pick the correct one
(a) No transfer should be made from one sub-head to another in the accounts of a work except on the
authority of a formal Transfer Entry Order prepared in accordance with the procedure prescribed
in this chapter and approved by the Divisional Officer. The order should be filed with the Works
Abstract for the month in which the transfer is effected and it should not be entered in the Transfer
Entry Book.
(b) The transfer entry orders prepared for the clearance of the suspense head “Land Acquisition” by
debit to the final head “land” within the accounts of work vide paragraph 10.5.21 should be entered
in the Transfer Entry Book and submitted to the Accounts Officer along with the monthly account
supported by land acquisition vouchers.
(c) Both
(d) None

ANSWER
Ques. Answer with remarks and para, if any
No
1 B (8.1.1)
2 D For Dr./Cr. Not already appeared in the accounts (8.1.1_a to d)
3 C (8.1.1_c_i to v)
4 A (8.1.1_c_i)
5 D (8.1.1_e_i & ii)
6 B (8.1.1_f)
7 A no matter how small and old (8.1.3)
8 A (8.1.3)
9 C by debiting refund under the head of receipt (8.1.4_iii)
10 B (8.1.4_iv)
11 C (8.1.4_iv)
12 C attestation and dated initial by Divisional Accountant and not by DO (8.1.5)
13 A (8.1.6) CAM-Civil Accounts Manual
14 A On one side there should only one major head (Note 2 below 8.1.6)
15 A (8.1.7)
16 B (8.1.8)
17 B (Note below 8.1.9)
18 B (8.1.10)
19 A (8.1.10)
20 A (8.1.11)
21 C (8.1.11)
22 D (8.1.11)
23 C (8.1.12 & Note below it)

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