Senior Auditor today FPSC paper

28th July 2019 Batch 1

FPSC Past Papers

Rizwan Khan

28 Jul 2019

5247
Senior Auditor FPSC today solved paper Batch 1 held on 28th July 2019 10:00 Am. Download
today FPSC past paper of Senior Auditor in Pakistan Military Accounts Department 2019
morning paper 10:00 Am along with answer key.
English Portion
Q. Identify the Synonymous of the given words
(1) Educible : brought out
(2) Gregarious : sociable
(3) Notorious : infamous
(4) Fated : predestined

Identify Verb type

5. He wanted "to Know ".. Ans Static Verb

6. He "passed"me this information to me Ans Transitive Verb

Identify name type of adverb

7. He drank whole liquor " last " night (A) Adverb of Manner (B) Time of Attitude Ans. Adverb
of Time

Highlight the kind of noun

9. A clever trick was played by the "cat " Ans. Concrete Noun

Identify the pronoun

10. "Who " was knocking at the door ? (A) Demonstrative (B) Interrogative (C) Personal
pronoun Ans. Interrogative Pronoun
Put suitable conjunction.

11. He exclaimed as ...... if he were very rich. (A) To (B) if (C) because (D) due to

12. He tried to defeat his weariness ..... early in the morning (A) To awoke (B) To be awaken (C)
To awake

Pick right noun

13. He achieved many " successes " due to herd work (A) Abstract noun (B) Common noun (C)
Concrete noun
Part B- Professional Test

1. The formal application for retirement from the pensioner is obtained _____before
retirement (A) Three Months (B) Six Months (C) One year
2. The pension payment order PPO must ideally be issued ______ before the date of
retirement of Government Servant (A) One Week (B) Fortnight (C) One Month
3. In PPRA rules 2004 the word " Emergency" means (A) Disaster Accidents (B) Natural
Calamities (C) Both A&B
4. PPRA Rules 2004 are applicable on all Federal Government Agencies for all sorts of
competitive bidding (A) National (B) International (B) National and International
5. Best return for money spent in terms of quality, timelines, price and reliability is called
(A) Value Chain (B) Value for Money (C) Supply Chain
6. The initiation of pension papers should start ____ before a Government Servant is due to
retire . (A) One Month (B) Six Months (C) One Year
7. A person would be called supplier who undertakes the supply (A) Goods (B) Services (C)
Works (D) All of these
8. The responsibility and initiation of pension papers in case of Government Servants
holding posts in BPS-16 and above (A) Head of Department (B) Head Officer (C)
Officer Concerned himself
9. The responsibility and initiation of pension papers in case of Government Servants
holding posts in BPS-1 to 15 rests with (A) Head of Department (B) Head Officer (C)
Officer Concerned himself
10. The service book should be got verified from the accounts officer after the ______ &
______ years of service of the official concerned. (A) 5&15 (B) 10&20 (C) 10&24 (D)
None of these
11. The service book of an official should be maintained (A) Duplicate (B) Triplicate (C)
Single Original (D) None of these
12. Contract executed under PPRA rules 2004 is ____ by law (A) Enforceable (B) Not
Enforceable (C) Partial Enforceable
13. A bid is termed as "lower evaluated" if it has (A) low cost and price value (B) low cost
and conformity to evaluation criteria (C) low cost and conformity to evaluation criteria
and other bidding conditions (D) None of these
 14. The procurement of the same commodity from the same source without competition and
included enhancement of contracts is called (A) Petty Purchase (B) Repeat Order (C)
Direct Contracting (D) None of these
15. Collusive practices among bidders to establish price at artificial and non competitive
levels fall under the (A) Best International Practices (B) Normal Company Practices (C)
Corrupt and Fraudulent practices
16. The accounts of non trading concerns are generally maintained according to (A)
Mercantile Law Accounting System (B) Cash Accounting System (C) Double Entry
Book Keeping System .
17. Depreciation is provided on (A) Current Assets (B) Fixed Assets (C) Fictitious Assets
18. The permanent, Continuing , and gradual shrinking in the book value of fixed asset due to
use, wear and tear is known as (A) Depreciation (B) Appreciation (C) Reduction
19. The length of time covered by a set of periodic financial statement is referred to as (A)
Natural Business year (B) Accounting period (C)Business Cycle
20. Adjusting entries (A) Affect only income account statements (B) Affect only balance
sheet accounts (C) affect both income account statements and and balance sheet
accounts
21. Approach to preparing financial statements based on recognizing revenue when they are
earned earned and matching expense to those revenues is (A) Cash basis accounting (B)
The matching principle (C) Accrual Basis Accounting
22. Prepaid expenses, depreciation , accrued expenses, unearned revenues and accurate
revenues are example of (A) Items that require contra accounts (B) Items that required
adjusting (C) Asset and Equity (D) None of these
23. Relevant factor in computing depreciation include (A) Cost (B) Salvage Value (C) Useful
life (D) All of these
24. Salvage Value is also called (A) Also called residual value (B) Scrap value (C) An
estimate of the asset Value at the end of its benefit period
25. A budget is best described as (A) A formal statement of the company future usually
expressed in monetary (B) A master control device (C) An informal statement of the
company future
26. Preparing master budget is the responsibility of (A) Company CEO (B) Marketing
Department (C) A budget committee
27. The usual budget period is (A) Annual period of 250 working days (B) Monthly period
separated into daily budgets (C) An Annual period separated in to Quarters and
monthly budgets.
28. Under the diminishing balance method depreciation is calculated (A) Original Value (B)
Written down Value (C) Scrap Value Ans. On Book Value
29. The amount of depreciation charged on machinery will be debited on (A) Machinery
Account (B) Depreciation Account (C) Cash Account (D) None of these
30. Examples of Non Trading Concerns (A) Commercial Banks (B) Civil Hospital (C) Joint
Stock Company

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Senior Auditor today FPSC paper
28th July 2019 Batch 2
FPSC Past Papers

Rizwan Khan

28 Jul 2019

3662
Senior Auditor FPSC today solved paper Batch 2 held on 28th July 2019 02:00 Pm. Download
today FPSC past paper of Senior Auditor in Pakistan Military Accounts Department 2019
evening paper 02:00 Pm along with answer key.
1. Financial Budget include all the following except? (A) Sales Budget (B) Budget Balance
Sheet (C) A cash Budget . Ans Sales budget
2. Master budget includes ? Ans Operating Budget and Financial Budget All of these
3. Cost which is first assigned to inventory is known as ? (A) Period Cost (B) Product Cost (C)
General Cost Ans. Product Cost
4. Selling and administration expenses
5. Balance sheet is prepared on? End of the year
6. What is meant by Deferred taxation ? Fixed liability
7. Depreciation is calculated on ? Fixed assets
7. Accounting equation is ? Assets=Liability+Equity
8. Government has fixed Pensioner retirement age on ? 60 Years
9. PPR advertising close? Before day submitting bidding
10. which method of depreciation is used by tax authorities? Straight Line Method
11. Depreciation is similar in nature to?
12. What is depreciation?
13. Prepaid expense is?
14. Depreciation is charged on which asset?
15. Non current asset?
16. Salary paid to employees not recorded... What will be the effect?
17. Sale on 10june 15000 sale on 25 June 15000, cash received on 7 July. What will be the total
sale on 30th June?
18. Units in the middle on manufacturing process are called?
19. Correct sequence of accounting cycle?
20. The final book/step of accounting cycle?
21. Can the procuring agency issue the tender in local language?
22. In how many languages can tender be issued?
23. What is the limit of amount for which tender must be issued in 2 local news papers and on
official website?
24. The type of account used for onward reporting to management?
25. Under which international standards the Financial statements are prepared ?
26. Which of the following is not operating expense? A. Cost of good sold B. advertising C.
Freight out D. None of these
27. L.P.C within 15 days is ____? A. Mandatory B. Optional C. Not required D. None of
these
28. Obligations of the businesses are known as ? (A) Assets (B) Liabilities (C) Both A & B
29. Advance payment is ? (A) Receivable (B) payable (C) Bad debt
30. Access of Current Assets over Current Liabilities is known as ? (A) Surplus Capital (B)
Capital (C) Surplus Assets
31. Bank charges not recorded in cash book what will be procedure?
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