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  • TSPSC Hms Asst Paperii QP

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    COMMERCE QUESTION PAPPER WITH KEY (TSPSC)

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    COMMERCE QUESTION PAPPER WITH KEY (TSPSC)

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    © All Rights Reserved
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    15 Ansichten29 Seiten

    TSPSC Hms Asst Paperii QP

    Hochgeladen von

    Sambasivarao Mallempati
    COMMERCE QUESTION PAPPER WITH KEY (TSPSC)

    Copyright:

    © All Rights Reserved
    Als PDF herunterladen oder online auf Scribd lesen
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    von 29
    AFA1515 Test Booklet No. 370470 COMMERCE (DEGREE LEVEL) Paper-2 Duration : 150 Minutes Series B Max. Marks ;150 INSTRUCTIONS TO CANDIDATES 1. Please check the Test Booklet immediately ‘on opening and ensure that it contains all the 150 multiple choice questions printed on it. 2. Separate Optical Mark Reader (OMR) Answer Sheet is supplied to you along with the Question Paper Booklet. The OMR Answer sheet consists of two copies i.e., the Original Copy (Top Sheet) and Duplicate Copy (Bottom Sheet). The OMR sheet contains Registered Number/Hall Ticket Number, Subject/Subject Code, Booklet Series, Name of the Examination Centre, Signature of the Candidate and Invigilator etc. 3. If there is any defect in the Question Paper Booklet or OMR Answer Sheet, please ask the invigilator for replacement. 4. Since the answer sheets are to be scanned (valued) with Optical Mark Scanner system, the candidates have to USE BALL POINT PEN (BLUE/BLACK)ONLY for filling the relevant blocks in the OMR Sheet including bubbling the answers. Bubbling with Pencil/ink Pen/ Gel Peniis not permitted in the examination. 5. The Test Booklet is printed in four (4) Series, viz. A or 8 or C or D. The Series A or B or Cor D is printed on the right-hand corner of the cover page of the Test Booklet. Mark your Test Booklet Series in Part C on side 1 of the Answer Sheet by darkening the appropriate circle with Blue/Black Ball Point Pen. Example to fill up the Booklet Series If your Test Booklet Series is A, please fill as shown below @@®oo If youshave not marked the Test Booklet Series at Part C of side 1 of the Answer Sheet or marked in a way that it leads to discrepancy jin determining the exact Test Booklet Series, then, in all such cases, your Answer Sheet will be invalidated without any further notice. Each question is followed by 4 answer choices. Of these, you have to select one correct answer and mark it on the Answer Sheet by darkening the appropriate circle for the question. If more than one circle is darkened, the answer will not be valued at all. Use Blue/Black Ball Point Pen to make heavy black marks to fill the circle completely. Make no other stray marks. eg. : If the answer for Question No. 1 is Answer choice (2), it should be marked as follows: .® @O@ (Continued on back cover page.) coc B | IMI COMMERCE In accounts of insurance companies, Schedule-3 is related to (1) Investments (2) Share Capital (3) Premium (4) Operating Expenses RAPYBS) YoBWe grewas" sxkrgd - 3 BOB YowoRodd ? (Q) Byaeo (2) er daretsbo (3) Siabo @ Dogirws weyeo Claims by maturity % 1,80,000; Surrender % 35,000; Annuities % 5,000; Auditor's fee % 8,000 and outstanding premium % 16,000. Find out the benefits paid as per Schedule-4 of insurance companies. (1) %1,85,000 (2) %2,28,000 (3) €2,20,000 (4) © 2,14,000 Ste H0@B BoA Zor&Seo Ur. 1,80,000; devea%y Swgren Sr. 35,000; atringifeo SP. 5,000. 80S har Ur. 8,000; orders Hiraboen tr. 16,000 adinyBSy Sade axing’ —4 sro BQods of snares dod 7 (1) Gm. 1,85,000 (2) Gr. 2,28,000 (3) Sr. 2,20,000 (4) te. 2,14,000 The amount the insurer is willing to pay, if the policy holder is not willing to pay further premiums and give up the policy is known as (2) Paidup value (2) Surrender value (3) Par value (@) End value Sobor ee Bdodys bidaboe BOosTd yad', we Sedd Dthenwaywond, Dorards Bod Srg"d, Mvotr th ? (1) BQ00H devs ((2)) Acdeasfes dems B} dub —(4),-od’g Ded Accounting Standard-6,s related to (1) Depreciation (2) Debtors (3) Impairment of Assets (4) Consolidated Financial Statement. wPosloh Fo4H=6 BOs L022080D08 ? (a) SeKese, (2) exmeaptzpes 8) wpe shor (4) 288% 98 DSOSeo Accounting standards are meant for (1) Simplifying the preparation of A/c. (2) © Giving freedom to the Accountants (3), Disclosing the assets of the company (4) Eliminating variation in accounting treatments eFodoh Pods o Adio (1) rere SairOd Laedafo Dabo (2) Seatse% gis Ddgeso 3) S009 wxpew Se Babeo fms draws ebdas'd dgorsirets Senoszo 3 Series-B 10. X and Y are the two limited companies paying dividends 18% and 15% on their equity share of % 100 each fully paid up. The normal rate of return is 6%. Show the value of each share under yield method. (1) % 300 and 250 (2) % 240 and 180 (3) % 250 and 320 (4) % 300 and 240 SH. 100 Des AOA YPOrP BOORS Geel aver HK, ¥ Sosa LooSyorOs OW 18%, 18% dGoSH BOparjov. Sorteo muades 6% word, OB arer Ded SF SBE EB, 0808. Se, 300, &. 250 (2) Gr. 240, de. 180 (3) Gi. 250, Ge. 320 (4), 300, de. 240 Calculate goodwill, if it is to be taken at two years’ purchase of the average profit of the last 3 years. The profits for the last 3 years were : ¥ 90,000, % 1,80,000 and % 3,60,000. (1) %1,80,000 (2) €2,10,000 (BY © 4,20,000 (4) 2 4,50,000 AS Bre Yobsyore Sate Dheo oPoeg-Sor MEDE Daw T8,0508. KS ar Boas yore erayren : Hr, 90,000; thr. 1,80,000; dor. 3,60,000. (1) Ge. 1,80,000 (2) Sr.2,10,000 (3) e.4,20,.000 (4) >. 4,50,000 A Ltd. company purchased assets worth & 3,80,000 from Raju Brothers and issued shares of & 10 each fully paid in satisfaction of their claim. If shares are issued at a discount of 5%, find out number of shares to be issued. We [W5H) Wo A DIGS Sr. 3,80,000 Hewes Soh tw do 8 BSHeorr 28488 Sr. 10 Devd KOA LpAmr BOoRS awéve\ a6 Thod. merci 5% G27,0008 ar SSbgond, ver a6 Bab were x Boag dod ? (1) 38,000 “@ 40,000 48) 42,000 (4) 44,000 The balance of shares Forfeited A/c. after adjusting the loss on reissues of forfeited shares, is transferred to (1) Share Capital A/c: (2) Share Premium A/c. GB) P&LALc Capital Reserve A/c. ay Bad were BON a6 Dy boys Sy dF Tere wy wes orm oe Sorga DN od Du gts das Hr ? (1) ae Swe Sdo are (2) sree Hdvobo gree 8) eepe gre «@ fared Saidhy arm if a company issues debentures at par and redeemable at premium the account to be credited on redemption is (1) Debentures A/c. (2) Premium on issue of Debentures A/c > (3) Bank A/c. {M7 Loss on issue of Debentures A/c. 28 Sond Boss ‘Sathana gs arbdm, Brads Marsiso Tdsgond, Taras dhoobo? BAS dabud are 087 (1) Gdns wren 2) Bdody arb abo wer 8) ergo% are (A) Bd0Sy bp ayo wre Series-B 4 601 11. 12. 13. 14. 1s. 16. 601 Premium on redemption of Debentures A/c. represents (1) An assets ( Aliability (3) Acapital gain (4) Aprofit BBokS DArShop Labo Sd (1) aS w& SQ) 28 ewes araiges (3) aaredd odo (4) &zo In the B/S of a company, under what head the item “proposed dividends” is shown ? (1) Reserves & Surplus (2) Share capital (3) Current liabilities and provisions (4) Unsecured loans S03 GY wpe HGS WBHAS BOogw ‘ a) BOS 805 cers? (1) Oedigeo, dnvoekyy 2) rer Sre%sso (QR) WBS wrdgen, Ioryw (4) STO eweren Bonus shares are issued to (1) Conserve cash resources (2) Increase the number of shareholders (3) _Write off accumulated losses (4) Get rid of debt SAS mérew wbTasdod® adto (1) Ske Brgrew LotGows"Sdo (2) aera oasis Wowddo (3) DhMatomd dFrew Sh Dabo (a) emerd) HOOOS*SGO ‘On what basis gross profit be allocated between the pre-and-post incorporation periods ? (1) Opening stock (2) Sales (3), Closing stock _ (4) _Bad debts RErtnw nod, @ Korgs sreres Yre) mandy D |HILOSD Str angre 7 (1) PSos SHH a okysre (3) BRS (4) Tdardeo In the case of amalgamation, purchase consideration is paid by (1) _ transferee company to the transferor company (2) transferee company tothe creditors of transferor company (3) transferor company.to the transferee company {4) _ transferor company to the employees of transferee company Doadwio Loss oS Tae SBrD Boda 28D PBS FOI 28H wyessy Sows (2) 38d B08} Fo v8) wHebsy SoD wacrdses (3) ad yey Sow BH Boas SoBds (4) 200 ws) SOW) WOH Pas Sow adi grros {n order to close the accounts of assets, the transferor company transfers them to Realization A/c. at : (1) their original value (2) their market value (3) their agreed value (4) their book value Sku gre’ trhodosS, wd) wwe) Sov) ard Deew HOyT aro aad Sao (1) ard eden DevdH 2) ward, FdwdsH (3) ar adnoetdy Dende a) PS YY Deodw 5 Series-B 17. 18. 19. 20. At the time of amalgamation, the debit balance of P & L A/c. of transferor company is transferred to (1) Realisation A/c. (2) Equity Shareholders’ A/c. (3) Bank A/c. (4) Provisions A/c. Loads HossJos, wD wLsdy Soa erasgre aver BOS Negio Dds a8 Ado? . (1) $035 re {Q) Saagd meray sre (3) ergo® are (4) Dorye are In internal reconstruction of a company, the Capital Reduction A/c. is utilized to write off (1) _ Fictitious assets only (2) Accumulated losses only (3) Both fictitious assets and accumulated losses (4) Debit balance of P&L A/c. only Soa) oSFS Oyerys0e*, Arad Show arer ag ANd dq Toa DOIN ? (2) $9[8% eked tsa (2) S% Btovd opreo dw 1G), 88% viper hoch HH Sas apres (4) wef dpe we GOT de SSH The costs which are traceable to products or jobs are known as. (1) Direct Material (2) Directlabour (3) Direct Costs (4) Indirect Costs awe Tor ared' MEosNOA dgalrer Moers ? (1) Waef adooss (2) wesy Sob @) Sg¥ Soctines (4) 28S Sakres Cost of Production is ascertained by adding (1) _ All direct costs (2) All direct costs and factory overheads (3) All direct costs, and selling and distribution overheads (4) All direct costs, factory overheads and administration overheads 6378 dgoindy Siwirdochs SuPOySd (1) BSgkdgasredysor (2) Geg$dgotren, Sed woody (8) Le g8 Sgovren; esdny¥o, Lode dgcinen 1) Baghdgaire onyar, Igy sdOwE, HOd-ed LdFerey Series-B 6 601 23. The method of output costing is followed, where production is related to (1) Single product only (2) Single product or two or three types of similar products (3) Multiple products (4) _ Several processes of a single product only PYEYS HOA GBD 2s How0Gods HSVBE* SUG ? a8 SD 2) 2S SQ Sor 28 BESS Tow, Sor ar SHO 8B) whos Siyeo (4) 28 SWHH ce 204 KiSadeo drs 22. Fixed cost ¥ 2,50,000; Variable cost % 5 per unit; selling price & 8 per unit and output 1,20,000 units. Find out profit. (1) %6,00,000 (2) 2 1,40,000 (3) %1,10,000 (4) 1,00,000 HS gabo Gr. 2,50,000; ands 2.8, 0888 SE dgobo Sm, 5; airDT aK, o88 wiySo 8S Sr. 8; GSB PrSo 1,20,000 arden. orard) SAWS, (1) &.6,00,000 (2) &.1,40,000 (3) Sr,2,10,000 (4) &. 1,00,000 @. P/V Ratio is 60% and marginal cost of the product is ¥ 100. What will be the selling price? (1) %200 Q) F250 (3). 225 (4) 7150 P/V Buxair 60%, SEV caro Sgaibo Gr. 100 whySo HS dos ? (1) &. 200 (2) &.250 (3) Sr. 225 (4) &. 150 24. Production budget is prepared, integrating with (1) number of operations (2) _ selling expenses budget (3) sales budget for the budgeted period (4) _ administrative costs UES BSS, dd Verrgabos* Sains dpe ? (1) 68) BED LEAS Yong (2) edySo p&ye aBd {B) WBE rrds he wkyo BF (4) BOdc% Hgatiren 25. The purpose of providing de-escalation clause in contracts is to benefit (1) _ the contractor in the event of prices increase in future. (2), the contractee in the event of prices fall in future. (3) neither the contractor nor contractee. (4) _ the labourers. Sor Hus &- XYTAS sre IO Baro Sho Hroesa yr ? “(I PdLgeos* VOA SSeide, sroyer SH (2) Sdageoet SF sdedy roer§s 3) HOES sed, roer§ Sra (1) prohe% son 7 series 8 26. If the estimated sales for the year ended 31-3-2016 is 40,000 units, estimated closing stock on 31-3-2016 is 4,000 units and estimated opening stock on 1-4-2015 is 3,000 units, what will be the estimated production for the year ? (1) 40,000 units (2) --37,000units (3) 41,000units (4) 39,000 units 31-3-20168° wodindig. RoSTDE voter SW ways 40,000 atrDén; 31-3-20168 Goda SYS Bhosy VHS 4,000 ahrdey, 1-4-2015 wods SE [2 Soe LB% 3,000 chrdep. sand, @ Lobs)o~E Goda FSGS 4478 dod ? (1) 40,000 aveDen (2) 37,000 obrde> (3) 41,000 ofr-Dép 14) 39,000 ofr Dép 27. Depreciation causes (1) inflow of cash (2) outflow of cash (3) _ no effect on cash flow (4) decrease in working capital SHivBe Kardo dey (1) G0% £08 SHe Larkro 2) G0 0d wabers ort [Oarxro 1B) Stic ardvo her dso sre (4) Ddgires Larvesod® Side 28. The dividends received by a financial enterprise should be classified as cash flows on account of (1) Investing acti Financing activities (3) Operating activities (4) | Production activities 28 BOS HOY GAGOY Gmdod* Dodd Ati ara) S806 He ? (1) Ddpard srdgkeradren (2) PEPaYON swsigderaren (3) eideoh SrOger dren (4) &BpB Srbgdera>eo 29. Cash received from customers % 80,00,000 Cash paid to suppliers 2 10,00,000 Cash paid to employees % 6,00,000 Taxes paid % 30,00,000 Find out net operating cash flows. (1) %70,00,000 (2). % 64,000 (3) % 50,000 2 34,00,000 Peary BOS SAYS dried Ur. 80,00,000; LYoSarYS SHO ried sr, 10,00,000; SESgtoe% SDDS Ste &. 6,00,000; BQODS Lnyeo So. 30,00,000 O85 BWgsreo She ard BAMoa. (1) Gy, 70,00,000 (2) Sr, 64,000 (3) &». 50,000 (4) &». 34,00,000 30. Current ratio = 5; Working capital = % 1,50,000. Find out current liabilities. (a), %30,000 (2) 37,500 (3) © 75,000 (4) €1,12,500 LOS 24] =5; OSgdres Laredo = Ur. 1,50,000. WS ehypes SoFroa. (1) Gr, 30,000 (2) Ge. 37,500 (3), Hr. 75,000 (4). Ur. 112,500 31. Gross profit Z 1,20,000; Gross Profit ratio = 20%. Find out sales. (1) %24,00,000 (2). €12,00,000 (3) %6,00,.000 — (4) 3,00,000 re odo GH. 1,20,000; gre ora AB = 20%; e&ysre nerdy SiTd04. 3 % 2 (1) Ge. 24,00,000 (2) Gr. 12,00,000 (3) Sr.6,00,000 (4). 3,00,000 Series-B 8 601 32. 33. 34, 35. 36. Stock turnover ratio = 5, Average stock = € 5,00,000; Sales € 30,00,000. Find out Gross Profit. (1) 6,00,000 (2) 2 7,50,000 (3) %5,50,000 (4) %5,00,000 RSW GHYSE DAS = 5; Wridw WH Gr. 5,00,000; wsysreo Gr. 30,00,000. ye eran dy SAMOS. (1) &.6,00,000 (2) &.7,50,000 (3) de. 5,50,000 w &. 5,00,000 Quick assets are equal to current assets minus (1) Current liabilities (2) Debtors (3) Inventory (4) Prepaid expenses (Be ekpedd, KXDS wxpe od Tad SVSQ AXpod ? (1) QS emmerdigiben (2) emesttpeo (3) a&good (A) Swothrr BQODS webjes The word ‘Statistics’ when used in the sense of singular and plural convey the meaning in the order of (1) _ Statistical methods and estimates (2) Numerical data and sample (3) _ Estimates and sample (4) _ Statistical methods and numerical data (PALEY od Lordy DSM, ednvbsh Srhod assy, wd ue Soder (1) Aeros wGeeo, sodarc (2) Boargeys Serorio, TOT 8) words, FOYT (4) eros Lxiben, Loargin’ Sero%o There are 200 workers in factory A and 300 workers in factory B. Their mean wages per month are & 9,000 and € 9,500 respectively. What is the combined average of wages ? (1) 710,000 (2) 79,300 (3) 79,500 (4) 79,800 Sg86 A S200 B08, ag¥b B S* 300 0 s~Oyheo HIT ]s. ard Veo Sdaren SoH SHOP SH, 9,000; Gr, 9,500. TO Gas Viiew Sdmrcm SMPA08. (1) 6.10000 (2). &. 9,300 (3) &.9,500 (4) &. 9,800 In a distribution the values of mode and median are in the order of 60 and 58. Find out arithmetic mean. a8 deradod® eninotfo, WSgido Deseo Sekar 60, 58. word, ewo¥ SSgoow BwFPod. (1). 57 (2) 58 (3) 59 (4) 60 Calculate Karl Pearson’s coefficient of correlation from the following values : Series x v No. of pairs of observations 10 10 Standard Deviation 3.84 4.05 ‘Sum of products of deviations of x and Y series from their respective means 112 $00 Dwar WG SSS LALEWS WArHOws Masa SaiToa, Games x v LoRe%e ade Song 10 10 [PSrBS DScdo 3.84 4.05 X, ¥ Gene Low0ds Wilen od Sw Dsvwre vere avso 112 (1) 0.76 (2) 0.72 (3) 0.85 (4) 0.072 9 x Series-B 38. Calculate Fisher’s Price Index when Pasche’s Price Index = 149.62 and Laspeyre’s Price Index = 149.54. BPR Soe SDS = 149.62, HME) Se deb = 149.54 wovdbord, 26 Ste wd Faz 0x08. (2) 149.56 2 149.58 (3) 149.54 (4) 149.52 & Calculate coefficient of Quartile Deviation, when Q, = 27.78, Median = 38.75 and 2 Q, = 47.78. Beogro% Aves thao Devs 808 ad VStaoS LwA04. Q, = 27.78; SSghso = 38.75; Q, = 47.78. (2) 0.121 (2) 0.265 (3) 0.145 (4) 0.132 If the values obtained from a time series data are Zy = 356; Lay = -312; Ex? = 168; N = 8, determine the values of aand bin a linear equation by least squares method. (1) 44S and-2.46 (2) 2.11 and-0.88 (3) 445 and-186 (4) 21and-0.88 28 sre(deme Ld BoHS Saro% Deadeo : Ly = 356; Lay =/-312; Lx? = 168; N= 8 wands, a, b Devbers LIU LKBE! SQ dre LAB Eso Sioa, (1) 44.5 Och - 2.46 (2) 2.11 Sok» - 0.88 (3) 44.5 S00l - 1.86 (4) | 21 sw0ah - 0.88 41. Salary to a partner is chargeable under the head (1) Income from other sources (2) Salaries (3) _Income from business (4) _ Income from profession erhSghs Bord deo 2 2Q¥ 805 Lvoy MHS ? (1) ad8 dhe WOE wardbo (2) dere (3) aPgsGo MG wcradso (4) &)8 B04 earabo 42. Which of the following is deducted from salary income under Section 16 ? (1) Professional tax (2) House rent allowance (3) Travelling allowance (4) _ Standard deduction 808 ardie* S50 worato wos WES 16 Sod Jdd HAZ ? G@) HB %ey (2) aod 08 sao 3) akre eeig0 (4) (arse SNovy 43. Whats the present income tax exemption limit for woman assesses ? (1) €2,50,000 (2) %3,00,000 (3) %5,00,000 (4) %3,50,000 by wrbes Lido 4) varcto Ltn) DAwstavoly LOMB Joa ? “@) S.2,50,000 (2) Se. 3,00,000 (3) Sr. 5,00,000 (4) Sr. 3,50,000 44. Section 80 D of Income Tax Act is related to deduction in respect of (a) Life Insurance Premium (2) Medical insurance Premium (3) Donations (4) Group Linked Insurance Premium escrabo Lid) Sho SD DES 80D Bd8 LowoHowd shaky ? (1) dds dir bddaho (QR) e8xig DSr Srvabo 3) Sse (4) (G5 8086 ateryGey Sdcho Series-B 10 601 45. AG. 47. 49. 51. 601 The taxable event in the case of Central Excise Duty is (1) manufacture of excisable goods in India. (2) _ sale of excisable goods in India (3) export of excisable goods from India. (4) dearance of excisable goods from warehouse in India Robs Bs ehrgdS Lowodod o Voss ow* deny SOSH ? POSEIOS WByew agod aegye sair6, Q) er5sS4OS* Isrts Bod SyYe why¥o. (3) PSSB¥0 Wd DB Mod Kye Md, (4) er d8d%oS*D NGA Woe ASyerw don Kye sadowy, What is the amount of VAT payable, if purchase price is % 1,000; tax paid on purchase is at the rate of 10%; sale price is € 1,800 and tax on sale price is at 12.5% ? (1) 125 (2) % 12.50 3) €100 (4) 9% 325 Saafi'en SS Ge, 1,000; SA exp BONS Dey Te 10%; waySo SE Sr. 1,800; wingbop BOOM ska Den 12.5%, BOMD yw argdF Dos ? (1) &. 125 (2) &. 12.50 GB) &, 100 (4) de, 325 The present rate of service tax in India is PSSSIOS® LDS vtoeod*® ad Lar doy dew (1) 12.36% “145% (3} | 14.42% (4) 12% What is the cost inflation index for the Financial year 2014-15 ? 2014-15 @g¥ YoSSyor8 Hoch SSigeyeo wd 20S 7 (1) 939 tas 1024 (3) 852 (4) 1042 The trade activity which involves import of goods from foreign countries with a view to re-exporting them is known as (1) Export trade (2) Internal trade (3). Import trade (4) Entrepot trade AdwreS BON Amat adtos HB DOGS LYE wrSgher dd Moers ? (1) dB S880 2) e0SS8 S880 (3) G%&3 S6¥0 (@) Sm S980 In joint Hindu family firm, who has the right to manage it? (1) Allthe members of the family (2) “Only the majors of the family (3) Only Karta of the family (4) _ Only the male members of the family DOY Rode Know Loly Lgineato Sh ime 2602 #otw0d ? (1p, Herow Heabgeodkos (2) SewowodD ahasH sr sab 8B), Smowos'd $8H brs (4) Serowod!d QA Ledgew srs The “relation between persons who have agreed to share the profits of a business carried on by all or any of them acting for all” is known as (1) Joint Hindu Family (2) Joint Stock Company (3) _ Partnership (4) _ Partnership Firm TEST erarok bordsaowe Ugtbe Lug adjodo ager 26yGA Lowodost SOSEMD Tor VOSOT MBHMd Th argarod Mowe ? (1) SSB srosir Kevov0 (2) sronod HE SoS ar sargiago (4) ar tangtog Soy an . Series-B 52. 53. 54. 55. 56. Who said, “Commerce is the sum total of those processes which are engaged in the removal of hindrances of persons, place and time in the exchange of Commodities” ? (1) Wilkinson (2) Davidson (3) Ferguson (4) Stephenson “Sgye Dabo" dod 998 WSahow Louo0Hod sod aiwha dete, rod, se wdSiored FeNod swgberdrdy archaigo” wd It warns ? (1) DEBROS Q) Gas (3) BOOS (4) QBSOS According to Companies Act, 2013, a private company can have 2 maximum members of SosWle SHo, 2013 sro as Hard SowdE* sod ABQ Ledge Song (1) 100 (2) 150 (3) 200 (4) 250, “Management is the art of getting things done through and with people in formally organized groups.” Whose definition is this ? (1) Peter F. Drucker (2) Chester Barnard (3) EFL Brech (4) Harold Koontz “Gam SOSrOs Varsteon SgahsooD a0 argor, Odds Lcw davod Sead RSgEres” GD DSgyweato SQHODSA IHW 7 (1) 888 2H. 68,6 (2) PYF BEF (3) AAPA BE (4) WSF sg The principle of management which refers to harmony and mutual understanding among the members of an organization is known as (1) Unity of command (2) Unity of direction (3) Esprit de corps (4) Discipline a8 DgbHsFd Lege, doy Iroowkigo, Lys vbrrimbty BO gine krjSo NB ? (1) wap 2880 (2) dg¥Ser DSSgo (3) IBySS H-Byy (4) BEP¥o The management function of organizing is related to (1) the process of establishing harmonious authority-responsibility relationships among the members. (2) _ theiprocess of determination of objectives and forecasting a course of action. (3) guiding, supervising and motivating people to attain desired targets. (4) “setting standards for measuring work performance. Regine Med! Sebo’ oS “() Detge does SMa ghy COSTo - wags Homogre’ 260d KISab (2) Bgaiwer Mganod, GOS ak srSgsSam Iie ys Bd Lysab (3) XYororsy uggets SGotoow hake twy MPxbo abso, bIgAowsso wOgh (Ldvowso (a) 09 Boi FHAoHS Larereis Mavorseso Series-B 12 602 57. 58. 59. 60. 61. 601 The skills of manager include (a) technical skills (2) human and technical skills (3) technical and conceptual skills (4) _ technical, human and conceptual skills Dorginhes soardyo Swyorgeo (2) SoSBs SEpergeo (2) SPSS Hoobs Sosy Kyow geo (3) 208s, ror dys By geo “[a)) BokAs, SHH L0n09S, eraarays Berger Administration is concerned with (1) determination of objectives and policies (2) implementation of policies (3) _ organizing function (4) lower level function BAQIYIAS GSA BOS HowoGoDod ? (en) Saree, Agrwew Agavowséo (2) Aq@ared winw Sabo e (3) DSQS ES 28 (4) 808 zo a8 The quantity demanded of a commodity in response to a change in the price of a related goods is known as (1) price demand (2) "income demand (3) cross demand (4) inelastic demand Now0dd SRY GIS! SOY drwjwH Bre aS SUH $d Skrok Lodrerd, Jevoere ? (1) 68 hro& (2) earcb Garo 3) ardgodd Gar0& (4) @argS vids BroG A product with limited number of substitutes enjoys (1) elastic demand (2) inelastic demand (3) unitary demand (4) abnormal demand 28 UO LODsorr Lergaryad Kyu dod, v BPH LY ddrok (1) abgS*iS26e Giro (2) @argS'See GaroG (3) carded Gdro& (4) @dqrteo iro The income arrived at by deducting depreciation from the total incomes received by factors of production of a country is known as (1) gross national income (2) _ net national income (3) disposable income (4) _ real national income a8 G4 GSB sire Mods so warairy od sirdSum Srsabrr Sel) BQO Dhoer& ? @) ge waas saraso (2) 288 a Bab sarabo (3) AgateS earaho (4) wYOS doh scraso 13 Series-B 62. An isoquant never touches X axis or Y axis because (1) one of the two inputs are required to produce a given product. (2) none of the two inputs are required to produce a given product. {3) both inputs are required to produce a given product. {4) no relation between the two inputs to produce a given product. ‘aBBeoS KX oSoTA 7°, Y OGOTA PO HS, Dodo (2), arPS¥RQHS dard SoHE To EmEsred 2k br/SH oOngto 2) aSrS¥ Mr 6873 Habards o Go serjdsre wivrSo Thosso. (3) aS*SS Ryo 4872 dabws Doe deryisre wbddo aortsiso. (a) aSrSS ph 6878s dow cerysre ide derots Loaodso EHodoo. 63. When the cross elasticity of demand of menopolist’s product is zero, then it is known as (1) Pure Monopoly (2) Oligopoly (3) Public Monopoly (4) Natural Monopoly, DS dr gogrthd Ky ahs ar SgoSS Skrok args seigo Lowry eovb yd, ord9 Daoers ? (1) %& woerBwaigo (2) SOD gogo (3) SWgwds HoePOLSZO (a) 289 zeBL%30 64. Identify the contract formed on the basis of formation. (1) Valid contract (2) Void contract (3) Implied contract (4) Executory contract SOUTH SPSS eEorr DIGd SroUPHS $00 aS! HQosos. (1) SSHBS srorH (2) Byd sor 8) BAY roeH (4) eiven Dabdeds sroler 65. If two parties make identical offers with each other, in ignorance of each other's offer, then it is known as (1) Counter offer (2) General offer (3) Specificoffer (4) Cross offer Srolir OSD Sot ago 288 SOabGoar swhak, aSOFSh WBardciow BoHS, oroG PBS Ioerh ? (1) ddot BSS (2) dgrde HBAS (3) 29g BBerse (4) (8 BHaS 66. Whichone of the following agreements is a valid agreement ? (2) Agreement in restraint of trade (2) Agreement by way wager (3) Agreement giving rise to rights and obligations (4) Agreement allowing a minor for getting married S08 ado DO H[SHR® adjo250 ? (1) agora dOGoed axyo Syasew Wdgo 8) @8 Soyer (4) ©8 3d, Yoryar The law of Sale of Goods come into existence with effect from Ak Dab UYo IoyS God we G28 SDY0O ? (1) 1-4-1930 (2) 4-7-2930 (3) 1-9-1930 (4) 1-11-1930 The breach of warranty in the Sale of Goods Act, gives a rise to (1) aright to reject goods (2) aclaim for damages (3) avoid the contract (4) _ treat as a breach of condition BN Dad SyOSD SrSod sorfo DDE OBQ04 ? (1) Syyem BLY, BoSoa& (2) SQ oos'oray Podows (3) ror i> Sdjowmswsoes (4) 25d eeowwsorm erdosocs The term of a member of District Forum shall be (2) 4 years or 62 years of age, whichever is earlier. (2) 5 years or 62 years of age, whichever is earlier. (@) 3 years or 62 years of age, whichever is earlier. (4) Syears or 65 years of age, whichever is earlier. Egy Bo Vebgd 4D vo (1) 4 Lo0seyoren Ear 62 LOdSyore daviy, DO s0Hd wd. (2) 5 XcbSyores Sar 62 Lobsyore SakKay, DO dnoBd 6A. (3) 3 Lodsyore Tor 62 Lobsyore Hakkay, NO two3d v8. (4) 5 L0dsyore Tor 65 LodSyore Sakioy, NO sv0Bs wd. 15 . Series-B 7B. 74. 75. 76. 77. According to Companies Act, 2013, the Annual General Meeting of a company shall be held within (1) 18 months from the date of its incorporation (2) 9 months from the closure of its first financial year (3) 10 months from the closure of its first financial year (4) 12 months from the closure of its first financial year SoBe Sho, 2013 KsrSo Fo Bo Sob arQs Garadrd WyIc im Wetrowd ? (1) SBPBS rd Hod 18 Seco (2) Bude aOs Dons ydo swAowy are Hod 9 Seco 3) Wwdss 6s osSySo SwAowy ard od 10 Seen (4) ads gs Bohs Wo SmAody ards Woe 12 Sev Which of the following documents give powers to the Directors of the company to conduct its business ? {1} Memorandum of Association (2) Prospectus (3) Articles of Association (4) Certificate of Company's Registration SOW SUgsrera ISgIrodocsw IETS wHSrore’s azfy Lio 28 7 (2) woos aygso (2) BOSab Histo 1G) dabirse (4) Sowd dare Syd DITO What is the minimum number of, Directors to be there at present on the board of a public company ? R&PSo WOE So HOHE doce dw YH BBLS Lows Dos ? a) 2 Qs @) 7 (4) 3 No company shall appoint any person as Managing Director whose age is below (1) 18 years (2) 21 years (3) 25 years (4) 30 years 2 SoU Ener ard SAOA Boxtorr Dod Sabny sy sb) wOD Dabowereses ? (1) 18 GobSy ore (2) 21 S0BSyorea (3), 25 S0S8yoreo (4) 30 SodSyorew A general meeting of a company may be called usually by giving not less than (1) clear 7 days’ notice (2) clear 14 days’ notice (3) clear 21 days’ notice (4) clear 28 days’ notice TPIMoP aS SoH) Sqrda LorSwa, Ioryiw Tassos ay Sere mod SFi8y aargd ? (1) Sykorr 7 Se>eo (2) Sygorr 14 Seren (3) Qygorr 21 Sere (4) Qygorr 28 Feren Series-B 16 ‘ 601 78. 79. 80. 81. @ Under what Section of the Companies Act, 2013, a company may be wound-up voluntarily ? Sombu Hho, 2013 [oso a8 SOUND D OES 80d Xgsyodorr Horsry Dre ? (1) 301 (2) 302 (3) 303 (4) 304 The remuneration payable to the auditor is decided in (1) Statutory meeting (2) General meeting (3) Extraordinary meeting (4)__ Emergency meeting BLES BDomDYS HOSS D Wardiod* Won} ? (1) -whardys LarSio Q) SHoqrdersrs¥o B) vm orde turdio (4) wSg58 Lard 0 Auditing is concerned with (1) _ recording transactions in books of account with the help of vouchers. (2) preparation of final accounts in consultation with book-keeper. (3) correcting the mistakes committed in books of account. (4) critical examination of books of account on the basis evidence. S&80f GSO GOS Y0n0d0D06 ? (1) SY Ltahos' sre Qyrrud® oestrew ratio. (2) eS 85 Lstabos tunel Tew Sars Tabisor B) are Qrod® Bw Soyew Loaseéo. 1G) OS Ls eqrdos wre QYSow SwopwsySorr LOWowsEo. Who appoints the auditor of a Government company ? (1) Board of Directors (2) The institute of Chartered Accountants of India @) istry of Corporate Affairs (4) Comptroller and Auditor General of india SO0\Doen $09 GOH MS IabDd-e ? (1) Bogy ay 2) @ adbargS 05 rg§ wFoBod) wh aodar {B) BY oH KEYES wR) (4) S0G%|OK G0 waH5 whUE wh odair Which of the following is not the objective of internal check ? (1) To fix the responsibility of individuals (2), To minimize the errors and frauds (3) To keep the accounts and procedures under the control of an individual (4) _ To facilitate the early preparation of final accounts 808 WBE VOSES SOD 4B%o T2B 94? (1) Sgbu erdigsuvs MSanoritio (2) Soyew, arSvw SAodco B) 28 dg8 wetmontis* wFodh, Oper dodo (4) Swhoe SHo& Serr Sar Thos deo SOjo%t60 7 Series-B 83, 84, 85. 86. 87, Which of the following is not correct ? (1) Audit plan precedes audit programme. (2) The job of the auditor is to ascertain the arithmetical accuracy of books of account. (3) Verification of assets also includes their proper valuation. (4) Vouching is done to know the authenticity of entries made in the books of account. 808 ard 28 L908 sch ? (1) 8B8 srg SSRIS Sno BAS HS Sotn08. (2) gran WyQre woNs POySersd MoPota wos 28. (3) wipe AGrMaod* ar LOGS Dewd SQKo Sear Goad. (4) grew QOSed* OR Bde SLOSS SHY orgor LOiresdo. Which of the following is a non-banking financial institution ? (1) State Co-operative Bank (2) Rural Bank (3) National Housing Bank (4) Scheduled Bank S00 artis ergo80S5 Loy 20 ? (1) BS S085 am goe (2) (rae erg0% 1B) wbab or eof argos (4) wtb Pergo The market which is concerned with Government and Sémi-Government securities is called (1) Capital market (2), Money market (3) Gilt-edged market (4) National market WSy, Dd - ASSO VEmgode Hrd, Ho Moers 7 (1) dares roy (2) dg awIyS (3) AG- OEE wag (4) Bab 23,5 Indian financial system comprises (1) _ financial institutions, financial instruments, financial services and capital market. (2) _ financial markets, financial instruments, capital market and money market. (3) financial instruments, financial services, banking institutions and money market. (4) financial institutions, financial markets, financial instruments and financial services. PSE DE SYED eoSoryres : (2) aS Hoyer, a8 s&rypyavoddh, 2 disen, dwres orTz 7 (2), DS SG, Sen, DF adxogdodh, Mody ordy WG, (didy roy, m 4 Does 8) d8 saxmpaod), OS Sbev, ergo8oh Howes, kcidg SrOyS. (4) DS Logen, OY Gray Sea, DS adxogaody, DS Zhe. The statutory bodies which regulate the Indian financial system are (1) RBland SEBI only (2) RBI, SEBI and IRDA (3) SBI, IRDA and RBI (4) RBI, SBI and SEBI rds AS SgayD AaboBod Digerdad Woyeo > (1) RBI S»8c% SEB! Srpsad (2) RBI, SEBI S:8ahy IRDA (3) SBI, IRDA %8.ct% RBI (4) RBI, SBI svc SEBI Series-8 18 601 89. 90. a1. 92. 93. 94, 601 NSE was established in (1) July, 1992 {2) August, 1992 (3) October, 1992 (4) November, 1992 NSE d akiryeh (ASoDoers ? (1) aS, 1992 (2) edi, 1992 (3) @§%a5, 1992 (4) S025, 1992 Which Section of the Banking Regulation Act, 1949 defines the term “Banking” ? “ergoSoli” oS Sard ergo8obi BrogAS wgo, 1949 HD D VES DbgDoD0B 2 (1) 2(a) (2) 3(b) (3) Ala) (4) 5(b) Which system of banking is concerned with mobilization of funds in the form of deposits and lending them for a short period ? (1) Unit banking (2) Deposit banking (3) Mixed banking (4) Investment banking Bareg Er0S" Wook LAPSOOd, DyeysrO¥ amcreom ail) ergoSoh SSH (1) dirdSergo8oh (2) Bare ergo8oh (3) Sys axgo8oh (@) gpa wr go8oh The validity period of a cheque is (1) 6 months (2) 3 months (3), 4months (4) 2 months Sky Beer wdbg sre LOH (1) 6 Seen “@) 3 Svea 8) 4dee (4) 2 Bees General insurance covers 1) Fire insurance only Marine insurance and Fire insurance only (3Y Health, Fire and Marineinsurance (4) Health, Fire, Marine and Life insurance arqrdes Dard® cbS9 Gotron ? (1) ef dar Sys (2) Sime day, ony dar drs 8) wOigs why, cans dar (4) Gg, efy, LSv/S, AD Dar The IRDA Act was enacted on the recommendations of (1) “Narasimham Committee (2) Malhotra Committee (3) J.R. Varma Committee (4) Pherwani Committee IRDA Ser MhO LAr dye DIS Dabuwoad ? (1) B8Ro%ro Sands (QR) BEL ew sods (3) IR. S8Q Sd (4) 26ard sod How many types of Data Types that the MS-Access can have ? MS-Access &* oly Ssre, Data types “) 10 (1) 8 (2) 9 (4) 7 19 = Series-B 95. 96. 97, 98, 99. 100. 101. The brain of any computer system is (1) Controtunit (2) ALU (3) CPU (4) Memory 2 Sokprgis MUGBar TOY SeSeorve arDQro 7 (1) So[S*S chord (2) ALU 8) cpu (4) ad Which of the following is known as “Father Computer” ? (2) Super computer (2) Mainframe computer (3) Mini computer (4) Micro computer BOB ares’ "ares6 Soayegnd" ea dao woerd 7? (2) WwSE So%ypge5 (2) owd—HS Soypyo6 (3) dd Sokpgo5 (4) BE Sokprgo5 Which of the following is used to specify the location where ‘DOS’ looks|when using a command ? 808 ar8S* Shrodio arBSoyth DOS looks SEAS crocs BaD SHairngr ? (2) DIR (2) Type Path (4) Removing Directory DIR command is used to (1) display alist of files in a Directory (2) display content of files in a Directory (3) display type of files in a Sub-directory (4) display type of programs in a Sub-directory DIR Sar0G® Gas archer ? {lp BIg6 SD OH eh HS) W swdoeH (2) B3gd SA HEY SoBoSW trhoesH 3) BST BI¥b GD BS wh HA) & voroww (a) 25 B8X6 SO BS SH @tyr0S w srboaos In the Operating System, the task bar is located on the (1) top of the Desktop (2) bottom edge of the Desktop (3) _ middleof the Desktop (4) right top of the Desktop woddoh MSs eh, a6 soda (i) GY, 5 p ardos* (Q) BR 5 $00 word gre 3) BY, eS wSge* (4) BR, oS SB Sy persos* Which of the following is not an Operating System ? 8c SYS JO BoSSOH YH sre ? (1) Windows 2) UNIX (3) UNUX b Ms-Office Which command is used to open a blank file ? a 08 pd & BOToty 2 Shred wherh ? (1) Ctrl+0 YQ) Ctl+N (3) Ctrl +x (4) Ctrl+v Series-B 20 601 102. What symbol is used to enter number as text ? (1) Single quote (2) Double quote (3) Isequalto —(4)_—Plus BowG& BET rr JowG Daiwrds D Dowd’ w artert ? @ xonese (2) Gene St 3) SF SS en (4) 25 103. How many sheets are there in Excel by default ? SYS SB Garg ay Le aoeran ? At 2 QR) 3 @B) 4 (4) 5 104, Which of the following text characteristics are controlled by the slide master ? (1) Font type only (2) Size and font type only (3) Colour and font type only “(@)) Font type, size and colour. 808 88) 6 eStrod! 2G any5 Sed Dako[Bipod ? (1) PoF SHS oes Q) RE, PoS BSS SS 3) Se6, Hod BS drsad (4) Pod BS, RE, SE 105. PPP stands for Point-to-Point Protocol (2) _Point-by-Point Protocol (3) Point-for-Point Protocol (4) | Point-on-Point Protocol PPP 2 SQOoDHQaT (1) SavodF- &- Hav0d W's (2) Sonos - B- Har0d WS os (3) davoS- 45 - dovod WSS (1) HonoH- vS- Hod VST 106. The world wide web is not based on the following technologies : (4) HTML (2) HTTP (3) _HTPP (4) Web servers and Web browsers BEEBE SS SO 800 BSryedus BB wqrwHa Te ? (1) HTML (2) HTTP (3) HTPP (4) BFVSgt, BI Pad 107. E-commerce isnot suitable for (1) Sale/purchase of branded clothes (2) _Sple/purchase of mobiles/phones (3) Sale/purchase of jewellery {3} Online job searching Sod arse a-svndhy S08 vy Bou ? (1), roa diye whySo/ Soften (2). BBeea, BY why¥o / Maffeo QB) weitere wide / Pah eo 1) OSES E ag wagheo 108. Which method of payment is not suitable for online transactions ? (1) Debit card (2) Credit card (3) Net banking 4 Cheque US BS dgdHKITrUH 800 BHowy USwed* 20 vUsoo sre 7 (1) GAS sxe (2) Bad oh (3) BS ergosoh © Bey, 601 a Series-B 109. Which one of the following is not an accounting equation ? (1)/ Assets = Equities ) Assets = Outside liabilities + Proprietor’s equity (3) Assets = Capital — Reserves + Outside liabilities (4) Proprietor’s equity = Assets — Outside liabilities 808 arBE' DB wFotloh LAPSSe0 sve ? (1) eapen = abemrine dgoeo (2) wopen = aches wrper + adware Ages (3) expen = Saregido — Sardogen + wade weyeo (4) chertirtne Deven = expen ~ wabed wipes 110. An increase in an asset is recorded on the (1) _ right hand side of its account (2) left hand side of its account (3) . left hand side of P & L A/c. (4) _ left hand side of Cash A/c. aS BQ DdbSew LD) ooh rer S8RyS TSH BY COR Per VWHBY oS 8) ode we WE ogre (4) Hlid aver ASB OF 111. Under accrual basis of accounting revenues and expenses are recognized only when they are (1) _ received and paid (2) earned and paid (@Y~ earned and incurred (4) received and incurred raed, pyoh oS BG oF eTodoh Herdo HYosa (1) SwBsHoyS, BHodMVBpe 2) sQodsoy@, BHdsoye 8 wQodswyeb, widy warrrL yd (4) Swwdpch, wtey wovdsrpe 112. Which accounting concept is to be kept in mind while recording transactions ? (1) Accounting period (2) Business entity (3) Accrual (4) Materiality Ngostress Ost TLaLIyed D @Fodoh ars SYS" aorb'srO ? (1) eH 0doA swo (2) Eds wRBgo (3) Rs (4) adoorad 113. Errors disclosed by Trial Balance include (1) Errors of Principle (2) Errors of Omission (3) Errors of Commission (4) Errors in Posting woke Syodod Sared* Godd (1) Bgpow Seren (2) e&yS Btaren @ Re Seo (4) SBre& EFapeo Series-B 22 601 114. 115. 116. 117. 601 Pay-in-slip is used to (1) draw money from the bank (2) deposit money into the bank (3) _get cheque book from the bank (4) close the account in the bank baSQ5 w Ade wore ? (1) ergo% 08 deny Baba-D8 (2) er god chen yf aed datrard8 (3) argo ood BE, QySrd Tosaas (4) ergoHe*D row ardslodwads Balance as per pass book on 31-10-2015 was % 1,65,000. On verification it was found that a cheque issued on 15-10-2015 for & 15,000 was not presented to the bank. To reconcile the difference (1) % 15,000 be added to Pass book balance (2) % 30,000 be added to Pass book balance (3) 15,000 be deducted from Pass book balance (4) 30,000 be deducted from Pass book balance 31-10-2015 & HS YQSo Avg Gr. 1,65,000. grardo HOwPo Dre 15-10-2015 & SM. 15,000 o& erSArS By ergoH WHGOSTSD eT. Sgergsrdy Dingo LSSarOs + (1) HS YRFo dogs Ger. 15,000 ev SesrO. (2) HS ~WOXo Segh Gr. 30,000 eo Seard. 1B) BS Og So deg Hod &. 15,000 ew SAowrd. (4) FS QRSo deg WG Gr. 30,000 ew Shows. What is the opening stock, if closing stock is $70,000; Purchases are & 4,00,000; Direct expenses are € 30,000 and cost of goods sold is €4,20,000 ? (1) 760,000 (2) 20,000 (3) % 80,000 (4) %1,20,000 SoAozy HHS Gr. 70,000; Saohsoy G>_ 4,00,000; (ag gehen Sr. 30,000; sabys Rule Hgabo wr. 4,20,000. ator es Jos ? “() Br. 60,000 (2) 20,000 = (3) Gr. 80,000 (4) Sr. 1,20,000 A credit sale of goods for 2 1,00,000 to Rajan has been wrongly passed through the Purchases book. To rectify it (1) Debit Rajan’s A/c. and Credit Sales a/c. with @ 1,00,000 (2) Debit Sales A/c. and Credit Rajan’s A/c. with @ 1,00,000 (3) Debit Sales A/c. and Purchase A/c. with & 1,00,000 each and Credit Rajan’s A/c. with % 2,00,000 (4) Debit Rajan’s A/c. with % 2,00,000 and Credit Purchases A/c. and Sales A/c. with %1,00,000 each. Paves WoVos®, oreSH otiyH wy LL Gr. 1,00,000 W SLyrv Save Passass. S29 WhdodoH : (1) Was ares &. 100,000 & OS Shy, edysre res ud asos' Sad oro. (2) e&gsre gravis Se. 1,00,000 SF 2O5 Ly, ood MSH wed rors G45 Dard. 3) edysre arer’s, SHA Hy ar ow Sear Sr. 1,00,000 $406 SR, cad wow Ge, 2,00,000 & Bad asd. a) oad sre Gm. 2,00,000 & BAS BY, SOA) gre, chyse mes Gr. 1,00,000 & Bad dard. 23 Series-B 118. 119. 120. 121. 122, Balance Sheet includes the balances of {1} Nominal A/cs. only (2) Personal A/cs. Only (3) Real A/cs. only (4) Personal A/cs. and Real A/cs. wy wdpe LYS wd grer Duger : Q) weary rere ars (2) 9845 areren Ssh 3) Yds rere Sess D848, YDS graven When closing stock is given in Trial Balance, where is it shown in final accounts ? (1) Credit side of P & L A/c. (2) Credit side of P & L A/c. and Assets side of B/S (3) Assets side of B/S (4) Debit side of P&LA/c. SoSerd* Sohoy LHD adyooard, EmNosy SYS" rd OYE Sryerw ? (1) ers dzre ard SAS Sy (2) ws dgre arerd® B48 SY, vB whye HSE* wipe By B) 98 wbye de wee BY (4) eras dire arend* 25 Sy On 1* April, 2015, the assets and liabilities of Mr. X were’? Cash in hand % 20,000; Buildings % 25,00,000; Furniture % 50,000; Stock of goods 2 1,60,000; Amount due to ‘Y’ ¥ 10,000; Amount due by ‘2’ € 30,000 and outstanding salaries @ 10,000. Find out capital a %27,40,000 (2) 27,30,000 += (3). €27,00,000 (4) % 27,10,000 2015 &'X’ 8 wpeo Se Dorr SaPOn: BE Sele Sr. 20,000; Pbarev Ur, 25,00,000; HOE Sr. $0,000; LH Seg &. 1,60,000; ‘Y’ 8 ex § te. 10,000; 2 ar§ a&HS Ur. 30,000; BOoerDys deren Gr. 10,000. Emredardy SufPaoe, (1) Gr. 27,40,000 (2) Gr. 27,30,000 (3) _ Sr, 27,00,000 (4) _&. 27,10,000 Existing provision for distount on debtors 60,000; Discount allowed on debtors % 1,00,000 and Debtors % 8,00,000. If provision for discount on debtors to be maintained is 5% on debtors, what is the amount to be shown in P & L A/c. ? (a) % 40,000 (2) % 80,000 (3) % 20,000 (4) % 60,000 BoSo Gy eave GS yZoe Ioryen te. 60,000; amaji~pep emHBods G22,0¢ 691,00,000; ewroXreo Sr. 8,00,000. amogtipeD &3y,080 Dorye, awaitiee SSop 5% rr dowd, ors hive gree! GrHOyo So$o dod ? (1), G40,000 (2), 80,000 (3). 20,000 (4) Gr. 60,000 A machinery was purchased on 1-10-2011 at a cost of € 10,00,000 and spent & 1,00,000 for its installation. The firm closes its books of account on 31" march every year. What is the amount of depreciation to be charged on 31-3-2013, if the firm charges depreciation at 20% per annum on W.D.V. method ? (1) %1,80,000 (2) 2 2,00,000 (3) 458,400 ,44-~ 2 1,98,000 1-10-2011 &. 10,00,000 & 28 abopray 8, GDI God Sr. 1,00,000 & wth) ScbABod. YoY BS gre YUreis HB Lobsyso WG) 31d SwAKpod. 313-2013 Loy wQ Bh Sthibtie, Endo, Soky dege OHS so wodsyor08 20% Spo Daipond, Jos wiyedod ? (1) &».1,80,000 (2) &.2,00,000 (3) Ur. 158,400 (4) &. 1,98,000 Series-8 2a 601 123. A mine was acquired for % 80,00,000 on 1-4-2012. It was thought that the total minerals available would be 16,00,000 tonnes. If 3,00,000 tonnes of minerals were extracted by 31-3-2013, what would be the amount of depreciation ? (1) %8,00,000 (2) %15,00,000 (3) _%9,00,000 (4) %3,00,000 1-4-2012 & a8 ALD Sy. 80,00,000 & Seoh’en Babe Hao. crde* aneio 16,00,000 © Saye pderen exgneradd vowiar SabsHSS. 31-3-2013 srS 3,00,000 oye paderek 3O38 Seon, Stee Endo dos ? (1) Gr. 8,00,000 (2) Gr. 15,00,000 (3) r.9,00,000 (4) dr. 3,00,000 124. Under single entry system, capital is ascertained by preparing (1)-8/s (2) P&LA/c. Statement of Affairs (4) Trial Balance ‘Sr vdardy SoiPSocS woe MorvLos* Sabre FLO () sg edye og QQ) wedge gree 1B) Sgbstore odas (4) eokes 125. Opening balance of debtors % 60,000; Cash received from debtors % 70,000; returns inwards % 10,000; B/R 7 50,000; Bad debts € 5,000 and Credit sales & 1,60,000. Find out, closing balance of debtors. (1) %85,000 (2) 70,000 (3) % 80,000 (4) % 75,000 (SSoaey emeg[pen S. 60,000; ewajiie od SHYOA tor. 70,000; eiagsre arbiow Sr, 10,000; Sisren Deven &, 50,000; TD wr Seo Ur. 5,000; oy whysrco Gr. 1,60,000. ameaiiicpe amo Segm SMTV0e, “(1)) Ge. 85,000 (2) &. 70,000 (3) &©. 80,000 (4) &. 75,000 126. Mohan started his business with a capital of 2 5,00,000 on 1-4-2014. On 31-3-2015 his assets and liabilities were : cash %/1,65,000; Stock % 2,50,000; Sundry Debtors % 1,48,000 and Sundry Creditors € 70,000. He drew % 80,000 for his personal use. Show the profit or loss of Mohan by the year ended 31:3-2015. (1) %1,73,000 (2) 87,000 (3) _% 73,000 (4) %78,000 1-4-2014 © SPSS GP. 5,00,000 & argsrordy |S TosHoares. 31-3-2015 S ed wy ewdypeo : Bike Se. 165,000; ee Sw, 2,50,000; DDS ameaitidpen Sr. 1,48,000; 224 amaarSen Ur. 70,000; dr. 80,000 & w LObsySod vs Woes archHoryh. 31-3-2015 PEE weltd GODS PS SHA Beyod. (1) Gm.1,73,000 (2) &.87,000 ap 6. 73,000 (4) &. 78,000 127. ‘x’ purchased a truck on hire purchase basis for % 4,00,000 on 1-4-2011 and paid % 1,00,000 on signing the agreement. The balance amount was paid in 3 instalments at the rate of € 1,20,000 per annum. Find out the interest included in first, second and third instalment. (1) © 10,000; € 20,000; € 30,000 (2) 30,000; € 20,000; € 10,000 (3) % 20,000; & 20,000; Z 20,000 (4) % 15,000; % 20,000; & 25,000 1-4-2011 8 X 2S (O8YH 08 SOA%eo GBS" Sy. 4,00,000 4 SA, e&nodsog Los¥o Bowope G. 100,000 BOowesBo8. DAOS Berd Wodsyord8 Sr. 1,20,000 ayo arth rerrud* BOOVBOO. Bd, Toth, tare warred* Bod bh dos ? (1) 8. 10,000; &. 20,000; &. 30,000 (2). 30,000; tr, 20,000; ti. 10,000 (3) &. 20,000; d». 20,000; ds, 20,000 (4) Ge. 15,000; &», 20,000; te». 25,000 601 25 Series.8 128. 129. 130. 131. Under hire purchase system, the entry to be passed in the books of hire vendor for the interest due from the hire purchaser is (1) P&LA/c. is debited and interest A/c. is credited. (2) Hire purchaser A/c. is credited and then Interest A/c. is debited. (3) Hire purchaser A/c. is debited and Interest A/c. is credited. (4)__ Interest A/c. is debited and then Hire purchaser A/c. is credited. 88 ShMuch Hod THY S48 vB chykord Yisrvd', 0B Tito YI TROD (1) ergogre gran GdS BR, 6 srw Bad Dabso. 2) 68 SWF uct grow Gad dh, 28 grey BOS dabdo. GB) 63 Sahecrt grew BOS BY, ae area (SA5 dabeo. (4) a4 eer 2D5 dd, 68 Paeowd ararh (Bad Dabeso. Under instalment purchase system, the ownership of goods passes to the purchaser (1) only after paying the last instalment. (2) _ only after entering into agreement. (3) _ only after signing the agreement and making down payment. (4) _ only after paying 50% of the cost. wove Saiiw OG8d* SMA eaarGas SpYe aralamdy SH, v5 wabgo (1) D8 wave 390d Sorgs (2) eyotso Tnsidy Soxys (3) aksyotog LodSo AY, A¥eo BQOLY ALS Sorges (a) Sake SIS* 50% BONS Sorgd In accounts of non-profit organizations, the capital expenditure incurred is shown in (1) Income & Expenditure A/c. (2) Income & Expenditure A/c. and B/S (3) B/S (4) _ Capital Fund A/c. PLE D dope wrod Dowd pHyo oro (1) earab dgotre srend® (2) earch Sgaine, aren, wd obpe whe 3) ed wiye nde* (4) SreSS 08 rears? A club. closes its books of account on 31-3-2015. Subscriptions outstanding on 1-4-2014; % 14,000; Subscriptions received during the year % 36,000; Subscriptions receivable for the current year % 24,000 and subscriptions received in advance for the next year 2 6,000. Find out the amount of subscriptions chargeable to income and expenditure A/c. (1) 740,000 (2) 268,000 (3) % 36,000 (4) 744,000 31-3-2015 & aS San) SS grew AvAspod. 1-4-2014 & WHO) Gd Soare &, 14,000. & DosSyoe* RKPTS Somes Sw. 36,000; Ros Hodsyord8 gor Bwwren S*HD JW Gowen tr. 24,000; oeitab WoHdsyordsS swodored BOO Goores &>. 6,000. ecrad dgoire arent orQ BS aw&o dos ? (1) &. 40,000 (2) &. 68,000 —[3) Sr. 36,000 = (4) Sr. 44,000 Series-B 26 601 132. 133. 134, 135. 136, Capital Fund at the beginning % 3,00,000; deficit made during the year % 40,000 and membership fee received 14,000. Membership fee shall be capitalized. Find out the total amount to be shown in the B/S under the head capital fund (1) €3,54,000 (2) 2,74,000 (3). €3,00,000 = (a): €3,14,000 [PSoPos* aay Saregs 29 er. 3,00,000; w HodSySos® SAYS Sen Ur, 40,000; BWTD Daigelg Gio Gr. 14,000. Vege HHiwo Lredasooriod. wy siyo BYS* Eres DB FOS Sods wird Avgray Swi"so4, (1) Sm. 354,000 (2) Ge. 2,74,000 (3) Sr. 3,00,000 (4) or. 3,14,000 The Branch A/c. to be maintained in the books of head office under final account system, is in the nature of (1) Nominal A/c. (2) Real A/c (3) Personal A/c. (4) _ RevenuesA/e, ahowy are OSHC WS who QYsres* Ogsrociad Erod grew Lyerho (1) SSS grew Q) OOS re (3) Sg8e6 arer (8) wad are ABC Ltd. opened a new branch in Hyderabad on 1-4-2014. From the following figures ascertain Profit or loss made by the branch for the year ended 31-3-2019 : Goods sent to branch @ 10,00,000; Sales at branch for cash @ 3, 20,000; Sales at branch on credit % 6,50,000; Stock at the end of the year at the branch’ 2,00,000; Cash received from debtors 3,60,000 and cash sent to branch for expenses < 1,40,000 (1) %3,30,000 (2) %3,90,000 (3) 60,000 (4) %30,000 1-4-2014 & ABC OHBE prdorerBS aS SF BRO [AIododDoh. 806 Moore wegSorr 31-3-2015 WS rod KBoDS rg Ssrow SWAG : [ODE Hod YW Gr. 10,00,000; BrodS* Writ wsysren Ur. 3,20,000; rodE® wy eysres Sr. 6,50,000; WodsycorowS wrod OY a, LO Sr. 2,00,000; amraitive Hod MurTo HN Sr. 3,60,000; ero mye Swo Hors Brith tr. 140,000. (1) .3,30,000 (2). 390,000 (3) Sr. 60,000 (4) &. 30,000 Sundry debtors on 1-4-2014 at the branch % 14,00,000; Sundry debtors on 31-3-2015 at the branch % 26,00,000; Credit Sales during the year 7 60,00,000. Find out cash received from branch debtors by the head office. (1) © 74,00,000, (2) %72,00,000 (3) %96,00,000 += (4) _ 2 48,00,000 1-4-2014 © (ero emeiiiiren dr, 14,00,000; 31-3-2015 (wrod amajiiipeo GP. 26,00,000; & WoSSYSOS® OAS ads wysrev Gr. 60,00,000. earealfigpe oe WE wh ods SK ae Safad. (1). &. 74,00,000 (2) Sx». 72,00,000 (3) Sr. 96,00,000 (4) dr. 48,00,000 In departmental accounts the net profit/net loss made by the departments is transferred to (1) Respective Capital A/c. in the 8/S (2) General P & LA/c. (3) Stock Reserve A/c. (4) _ Profit before Tax A/c. Sars dghye arerod! deren Hons era agred Bos 206 BI ? 1) 68 whye dGE*d Sonos Mares grove Q) Sqrba rs dire rok (3) 9S Owthy aren (4) Shy Smoethy ersfo grands 27 Series-B 137. In Bank A/c. borrowings are shown under (1) Schedule-2 Schedule-3 (3) Schedule-4 —(4)__-Schedule-5 argos ered’, Pd wwH Wer ASS wyers ? (1) Weheg 2 (2) Qtoeges- 3 (3) Barge -4 (A) -aargd-5 138, From the following information, find out the amount to be shown under Schedule-8 Investments of Bank A/c. : Govt. Securities 2 5,00,000; Shares % 3,00,000; Cash credits % 1,00,000 and bank guarantees & 2,00,000 (1) %9,00,000 (2) %8,00,000 (3) %10,00,000 (4) % 11,00,000 argoh rere) ixéegS - 8 Dypatbe 808 wrh aver) 808 sdrerdo egrdorr SafSoe : (oabtg DengdSeo So. 5,00,000; arérre do. 3,00,000; Sic [SAS ev G,00,000; ergo& mgdodes de. 2,00,000. (1) G.9,00,000 (2) Gi. 8,00,000 (3) &, 10,00,000 (4) Sr. 11,00,000 139, A and B contributed % 20,000 and % 25,000 respectively as capital. B devotes all his time tothe firm. In the absence of agreement, how do they share profits and losses ? (1) _ In the ratio of capital (2) . Equally after allowing interest at 6% p.a. on capitals (3) Equally after allowing salary at the rate of 6,000 p.m. to ‘B” (4) Equally A, Bw SG Sr. 20,000, Sr, 25,000 > sredieorr LinSronj. B SS Woaigj oer LokE Serongred. 0 sy adyodo CRLiyd org Apres 9 Ssorr Dorhhoer& 7 (1) frogs de® (2) Bresdop WodSyras 6% Toy 42 BQD’ soys QA awed Sarsom 8) ‘BY 8 3e% B. 6,000 SHys SSo BHODS Sorgs Gy Ando SSrsorr (4)

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