Knowledge Booster: AFA PYQS Edition (31 Aug 2026)
Welcome to today's AFA PYQS Knowledge Booster! We've handpicked 10 essential questions from our database to help you sharpen your skills. Dive in and test your knowledge!
Q1. The outlay shown in Part II of outturn statement indicates
- A) Outlay on completed works
- B) Outlay on works in progress
- C) Adjustments made to Final Heads
- D) None of these
Correct Answer: Outlay on works in progress
Explanation: Part II of the Outturn statement provides a snapshot of the total investment currently sitting in 'work in progress' status[cite: 2099, 2101, 2103].
Q2. Wagon Turn Round of the Railway for the month of Apr 2022, May 2022, June 2022 and July 2022 is 3.65, 4.73, 2.57 and 3.87. Of the four months, Better performance is shown in the month of
- A) April 2022
- B) May 2022
- C) June 2022
- D) July 2022
Correct Answer: June 2022
Explanation: In Wagon Turn Round, a lower number is better because it means wagons are being re-loaded more quickly; 2.57 is the lowest of the four. [cite: 1246, 1261]
Q3. Pay master's cash book indicates
- A) Position of all bills issued for payment to cash office only
- B) Payments done by cash office only
- C) Position of cheques received only
- D) Position of all bills received, cheques received, payments arranged & unpaid bills
Correct Answer: Position of all bills received, cheques received, payments arranged & unpaid bills
Explanation: The Pay Master's cash book provides a comprehensive daily view of the workflow from bill receipt to actual payment or outstanding status. [cite: 630, 647]
Q4. As per Art 113(2) of Constitution of India, Budget estimates are presented to Parliament in the form of
- A) Demands for Grants
- B) Abstract Estimate
- C) Appropriation Accounts
- D) Finance Accounts
Correct Answer: Demands for Grants
Explanation: The Constitution mandates that budget estimates involving expenditure from the Consolidated Fund be presented to the Lok Sabha as 'Demands for Grants'. [cite: 2243, 2255]
Q5. Allowed time for a work is fixed keeping in view that some percentage of incentive bonus is earned by the worker. The percentage is
- A) 10%
- B) 33.33%
- C) 50%
- D) None of these
Correct Answer: 33.33%
Explanation: Work timings are calculated with the assumption that a proficient worker will earn an incentive bonus of 33.33%[cite: 2150, 2154, 2158].
Q6. Pre-vetting of Tender schedule is necessary for
- A) Detailed Estimate is not prepared
- B) Works of urgent nature
- C) PB items
- D) All of these
Correct Answer: Detailed Estimate is not prepared
Explanation: When a work proceeds without a detailed estimate, the tender schedule must undergo pre-vetting to ensure financial control[cite: 2015, 2017, 2022].
Q7. Expenditure spent in excess of Grant is regulated by Parliament... and this is called
- A) Spending Limit
- B) Budget Order
- C) Expenditure Order
- D) Excess Grant
Correct Answer: Excess Grant
Explanation: If a ministry spends more than the authorized limit, it must seek regularization from Parliament. This process is based on the Public Accounts Committee's recommendations.
Q8. Pay & allowances of Accounts Officers and Staff of office of P.F.A. are booked to which Minor head and Sub head of Abstract A?
- A) 200; 210
- B) 100; 110
- C) 400; 410
- D) 300; 310
Correct Answer: 200; 210
Explanation: In Railway revenue accounting, Abstract A covers General Management. Minor head 200 and sub-head 210 are specifically used for the Accounts Department's establishment charges. [cite: 73, 90]
Q9. Net Revenue of a Zonal Railway is the difference between
- A) Gross Earnings minus Ordinary Working Expenses
- B) Miscellaneous receipts minus Miscellaneous expenses
- C) Total Receipts minus Total Expenditure
- D) None of these
Correct Answer: Total Receipts minus Total Expenditure
Explanation: Net Revenue is the final surplus or deficit calculated by subtracting the total working expenditure from the total earnings of the railway unit[cite: 1565, 1570, 1575].
Q10. Consider statements on Sub major heads and Open Line Works Revenue.
- A) SMH is 2-digit/Minor is 3-digit
- B) SMH is 3-digit/Minor is 2-digit
- C) Open Line Works Revenue is under Major Head 3004
- D) None
Correct Answer: Deleted
Explanation: This question was officially deleted from the answer key due to technical discrepancies.
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