10/17/2014

QUESTIONFORALL: SOLVED PAPER OF DIVISIONAL ACCOUNTANT IN KERALA WATER AUTHORITY

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Monday, 8 September 2014

SOLVED PAPER OF DIVISIONAL ACCOUNTANT IN

KERALA WATER AUTHORITY
SOLVED PAPER OF DIVISIONAL ACCOUNTANT IN KERALA WATER AUTHORITY
EXAM HELD ON 19-07-2014
QUESTION PAPER CODE: 106/2014.

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10/17/2014

QUESTIONFORALL: SOLVED PAPER OF DIVISIONAL ACCOUNTANT IN KERALA WATER AUTHORITY

1.
Valuation and presentation of inventories is :
IAS 2.
2.
Accounting principles are based on :
Practicability.
3.
Find the odd one:
(A) Purchase Book
(B) Sales Book
Book.
Ans: Cash Book.

(C) Purchase Return Book

(D) Cash

4.
A credit sale of Rs.5, 000 to Sugunan has been wrongly passed through
the purchase book. To rectify the error, Sugunans account is debited with:
Rs.10,000/5.
What is the total earnings of a worker from the following data? Standard
time for completing the job 50 hours. Actual time taken for completing the job
45 hours. Time rate is Rs.20 per hour, premium bonus is 60% of time saved.
Rs.960.
6.
What is the Economic Order Quantity if annual requirement is Rs.1, 600
units, cost of material per units is Rs.40, cost of placing and receiving order
Rs.50. Annual carrying cost of inventory is 10% of inventory value?
200 units.
7.
If sales is Rs.2,40,000; percent of gross profit on sales 20%, purchase
Rs.1,75,000, closing stock Rs.30,000. Then opening stock will be ..
Rs.47,000.
8.
Find the odd one out:
(A) Waste Book (B) Day Book
Ans: (B) Day Book.

(C) Rough Book

(D) Memorandum Book.

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9.
If cost of an asset is Rs.60,000 and life period is 4 years. The rate of
depreciation is
25%.
10.
When furniture is purchased for Rs.10,000:
No change in capital.
11.
..ignores the outstanding income while preparing their income
statement.
Doctors.
12.
Identify the odd one:
(A) Preliminary expenses
(B) Repairs and Maintenance
Expenses
(D) Establishment Expenses.
Ans: (B) Repairs and Maintenance.

(C) Erection

13.
Before acceptance by the drawee a bill of exchange is known as :
Draft.

Followers

14.
.is against the principle of convention of conservatism.
Provision for discount on creditors.
15.
The term .is used to write off the value of lease hold properties.
Amortization.
16.
If direct material consumed is Rs.60,000. Direct Labour cost is Rs.20,000,
Factory overheads expense is Rs.10,000, opening and closing work-in-progress
are Rs.15,000 and Rs.18,000 respectively, then works cost will be.
Rs.87,000.
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10/17/2014

QUESTIONFORALL: SOLVED PAPER OF DIVISIONAL ACCOUNTANT IN KERALA WATER AUTHORITY

17.
Ram sends 50 table fans to Rahim costing Rs300 per table fan, to be
sold at 20% above cost price. Sales will be .
Rs.18,000.
18.
If the cash book does not contain discount columns, discount allowed
and received will be passed through.
Journal.
19.
is considered for the calculation of Captial Fund.
Subscription outstanding.
20.
Find the odd one:
(A) Dock dues
(B)Octrol
Ans: (D) Export duty.
21.
31

(C) Carriage

(D) Export duty.

2,5,11,17,23,,41.

22.
0,5,22,57,116
205.
23.
Which is the smallest number of six digits which is divisible by 111?
100011.

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24.
81.

What is 90% of 90% 100?

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25.
333333 /1.1 =.
303030.
26.
2.
27.
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23.

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28.
If the time in a clock is 9 hours 20 minutes, what time does it shows on
a mirror?
2 hours 40 min.
29.

5
30.
Find the angle between the minute hand and the hour hand of a clock
when the time is 7.20?

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31.
If the progression 3, 20, 17, and 63,
65, 67.. are such that their nth terms are
equal, then the value of n is:
13.
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QUESTIONFORALL: SOLVED PAPER OF DIVISIONAL ACCOUNTANT IN KERALA WATER AUTHORITY

SECRETARIAT
ASSISTANT EXAM
-2013

32.
How many three digit numbers are there in which all the digits are
distinct?
(A) 648 (B)548
(C) 608 (D)508.
Ans:648.
33.
A number when divided by 342 gives a remainder 47. When the same
number is divided by 19, what should be the remainder?
9.
34.
The angles of a triangle are in the ratio of 4:6:10. What is the value of
the largest angle?
90o
35.
The sum of numerator and denominator of a certain fraction is 11. If one
is added to the numerator, the value of fraction becomes 1/2, the fraction is :
3/8.

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36.
The speed of a car is twice that of a truck. Both started from Palakkadu
and reached Salem. If the truck took 3 hours more than the car, what was the
time taken by the truck to reach at Salem?
6 hours.
37.
A farmer has 50 kg wheat in hand, part of which he sells at 8% profit and
the rest at 18% profit. He gains 14% altogether. What is the quantity of wheat
sold by him at 18% profit?
30kg.
38.
The sum of two numbers is 2490. If 6.5% of one number is equal to
8.5% of other, then one of the number is :
1411.
39.
Weight of a cow and a buffalo are in the ratio of 4:5. Cow's weight
increases by 10% and the total weight of cow and buffalo together becomes
82.8 kg, with an increase of 15%. By what percent does the weight of the
buffalo increase?
19%
40.
The least number of square tiles required to pave the floor of a room
having length 11m 47 cm and 10m 36cm breadth is .......
868.
41.
If the radius of a cylinder is doubled and the height is halved, what is
the ratio between the new volume and previous volume?
2:1.
42.
How many days will be there from January 1992 to April 1992?
121.
43.
Area of square field is one hectare. What is the length of the diagonal?
1002.
44.
A Chess board contains 64 equal squares and the area of each squares is
2.56 cm2 . Find the length of one side of the chess board?
12.8.

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45.
In how many ways can 5 persons be seated around a circular table in a
meeting?
24.
46.
Father is 4 times as old as his son, in 30 years he will be only twice as
old as his son. Then the present age of the father is .......?
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QUESTIONFORALL: SOLVED PAPER OF DIVISIONAL ACCOUNTANT IN KERALA WATER AUTHORITY

60 years.
47.
The length of a rectangle is increased by 20%. What will be the
percentage decrease in its breadth so as to have the same area?
16 2/3.
48.
The average of 11 results is 60. If the average of the first 6 result is 59
and that of the last six is 62, find the sixth result?
66.
49.
Six bells commence tolling together at regular intervals of 3, 6, 9, 12, 15
and 18 seconds respectively. In 30 minutes, how many times, do they toll
together?
11.
50.
The average of the two digit numbers which remains the same when the
digits interchange their positions.
55.
51.
A school has only three classes comprised of 40, 50 and 60 students
respectively. In these classes, 10%, 20% and 10% students respectively
passed in the examinations. What is the percentage of students passed in the
examination from the entire school?
13 1/3 %.
52.
The salary of a worker was first increased by 10% and thereafter
decreased by 7%. What was the change in his salary?
2.3%.
53.
The sides of a triangle are in the ratio 1/2:1/3:1/4. If the perimeters is
117cm, find the length of the smallest side?
27.

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54.
Sasi and Soman agreed to a work for Rs.112. Sasi alone can do it in 7
days and Soman alone in 8 days. When the help of another man they can finish
the work in 3 days, then what amount does the man get?
22.

Current Affairs Questions

and Answers 2013 (12)

55.
A car during its journey travels 30 minutes at the speed of 40 km/hr.
another 45 minutes at the speed of 60 km /hr and for two hours at a speed of
70 km/hr. Find the average speed of the car?
63km/hr.

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Wise (71)

56.
Everybody in a room shake hands with one another. The total number of
hands shakes is 66. The number of persons in the room is ........
12.

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57.
A mathematics paper consists of ten questions, which is divided into two
parts, I and II, each part contains five questions each. A student is required to
attempt six questions in all, taking at least two questions from each part. In
how many ways can the student select the questions?
200.
58.
In an election, involving two candidates, 132 votes were declared as
invalid. The winning candidate got 54% of the votes and won by 192 votes.
The total number of votes polled was ........
2532.
59.
A vessel contains 10 litres of milk. First, 2 litres of the content are
removed and replaced by 2 litres of water. Subesquently, 4 litres of vessel's
contents is removed and replaced by 4 litres of water. Finally, 6 litres of
vessel's contents is removed and replaced by 6 litres of water. What is the
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QUESTIONFORALL: SOLVED PAPER OF DIVISIONAL ACCOUNTANT IN KERALA WATER AUTHORITY

quantity of milk left in the vessel?

1.92 litres.

LDC Expected Questions

and Answers (1)

60.
In a club 70% members read English news papers and 75% members
read Malayalam news papers, while 20% do not read both papers. If 325
members read both the news papers, then the total numbers in the club is
.........?
500.

LDC Questions and Answers

(1)

61.
'Holly Hell: A Memoir of Faith, Devotion and Pure Madness' is a book
written by:
Gail Tredwell.

Monthly General Knowledge

(13)

62.
Who has been named People for the Ethical Treatment of Animals(PETA)
Person of the year?
Shashi Tharoor.

Olympic Quiz (1)

63.
Sree Narayana Guru died in the year:
1928.
64.
Before 'Quit India' movement, the British government made a plan to
imprison Gandhiji and other Congress leaders. The plan was known as :
Operation Zero Hour.
65.
Who emerged champion of the Australian Open Women's Singles 2014
title?
Li Na.
66.
Which Indian leader was dismissed by the British from the Indian Civil
Service?
Surendranath Banerji.
67.
The watershed between India and Myanmar is formed by:
The Naga Hills.
68.
Name the first woman head of the State Bank of India?
Arundathi Bhattacharya.
69.
Kautilya's Arthasastra refers to the river 'Churni' as one of the places in
India where pearls could be found. Identify the river?
Periyar.
70.
Who represented India at the 22nd Commonwealth Heads of Government
meet in Colombo?
Salman Khurshid.
71.
Name the first moon rover mission of China, which is the world's third
lunar rover mission following the US and the former Soviet Union decades ago:
Chang'e-3.

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72.
Bander Seri Begawan is the capital of :
Brunei.
73.
The country which decided to withdraw from the Commonwealth calling it
neo-colonist:
Gambia.
74.
The birth place of Ayyankali?
Venganur.
75.
Name the Prime Minister of India, the only head of the government, who
took part in the first international environment conference organised by the
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UN?
Indira Gandhi.
76.
The UNESCO has declared India's Nicobar Islands is :
A World Biosphere Reserve.
77.
Arakan Yoma is the extension of the Himalayas located in:
Myanmar.
78.
Name the author of the book titled 1283:
Pele.
79.
During the Indian freedom struggle who among the following started a
magazine 'The Indian Sociologist'?
Surya Sen.

Surya Sen was a Bengali independence fighter (against British rule) who is
noted for leading the 1930 Chittagong armoury raid In Chittagong of Bengal in
British India (now in Bangladesh). Sen was a school teacher by profession and
was popularly called as Master Da ("da" is a suffix in Bengali language
denoting elder brother). In 1918 he was selected as president of Indian
National Congress, Chittagong branch.
80.
"In this instance we would not play off the Mohammadans against the
Hindus". To which events did this remark of Aitchson relate?
Revolt of 1857.

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81.
A ring road..............around the city.
is being built.
82.
You are very arrogant. It is high time you.........that you are not the
most important person in the world.
realized.
83.
He is one of the best actors that...........ever lived.
have.
84.
'Let the guards be armed', he ordered. (Choose the most appropriate
indirect speech).
He ordered that the guards should be armed.
85.

Choose the correct sentence from the following :

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(A) Ancient India was largely indebted to Iranian ideas and practices.
(B) Ancient India was largely indebted by Iranian ideas and practices.
(C) Ancient India was largely indebted with Iranian ideas and practices.
(D) Ancient India was largely indebted in Iranian ideas and practices.
Ans: (A) Ancient India was largely indebted to Iranian ideas and practices.
86.
The meaning of the idiom "to cook somebody's goose" is :
ensure that somebody fails.
87.
Choose the best antonym of OBLITERATE:
(A) exculpate
(B)forge
(C) abhorrent
(D)None of these.
Ans:Forge.
88.
What we do call a group of dolphins?
a pod.
89.
What is the feminine gender of 'ram'?
ewe.
90.
Choose the best synonym for DOCILE:
(A)gentle
(B) puzzle
(C) stupid
(D) stubborn.
Ans:gentle.
91.
An accounting system which presents the Balance sheet into two parts is
called:
Double Accounting.
92.
Voyage Account is ............account:
Nominal.
93.
In self balancing Bought Ledger Adjustment Account is opened in
............
General ledger.
94.
Manufacturing Account is prepared to find out................
Cost of good produced.
95.
The amount paid to an author for the use of copy right is called...........
Royalty.
96.
...............refer to the amount spent on fuel, coal, diesel and fresh water
used for the purpose of voyage.
Bunker coast.
97.
Where the loss of an asset has been identified y the bank, but the
amount has not been written off wholly or partly is known as ...........
Loss Asset.
98.
Under inflationary condition............method will show highest value of
closing stock.
LIFO.
99.
Anil drew a bill on Binil for RS.30,000 for three months. Proceeds are to
be shared equally. A got the bill discounted @12% per annum and remits the
required proceeds to 'B'. The amount of such remittance will be....................
Rs.14,550.
100.
During the year 2013 a business concern earned a net profit of
Rs.42,000. The manager is entitled to a commission of 5 % of the net profit.
Find the amount of the commission so charged.
Rs.2,000
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