-S
?10840+187 z??57.97=58
-
23. Part of the work done by one man in one day Choice (4)
?= 1291 *1570-- 1723 ? = 4584.
1
Let
4o48. 192 - Part of work done by one woman in one day
.1_i 6x72 432
11=7*4 27 = 11+ 16= 11+ (4)2 ?27*)4) 347 1371 = 347 1024 = 347 (4)2 ?27*6491. 8=4*4=4*(2) 248.168+(4)2 60 = 24 * 36 = 24 * (6)2 7 = 60 + LEI 224=?+(10)2 .-.?60+64=124.
1
1
Z2
2+1
3 /
20
55000 <50%
23 From F=
2
x10Q
50%
42 The percentage increase is the highest (ruin F.
X3/4 rr%
Choice (4)
Let fl be the given number. fl
Choice (4) The required difference between the sales of the
2n
companies in 2013.
Choice (4)
'[(84+92+84)_(75*75+65)]or %Number of days taken to complete the work = 16. Choice (2)
5n+12n.,
=
_30 24.
Let the speed of the man be u and the speed of the train beV. Given that 600 40
- Choice (1)
rvu
600
(600+300)
Choice (3)
68
The average = 45
17n z -68=n=120 30
15
.
Choice, (5)
Solutions for questions 36 to 40: Total expenditure towards food and educahon together
Let n be the height of the block formed. 88n49en
(1)
15 crore
Choice (3)
-
40 -
(260_215)cr 45crore
- -
35% of 120 = 42.
(v-u)
x '4,400 '4400 .
22 = 'e- x(21)
.Choice:(2)
360
45
V
-
n9cm. Choice (3) -
The graen word is 'OBSTRUCT which contains six consonants and two vowels. OBSTRCTU -31.e61 The required number of ways of arranging = 21 Choice (3)
The required average marks
16(56)*20(65) 34
896+1300 36 26.
2196 -= -=61 36
. Choice (3)
Total amount received by the vendor after selling all the oranges 144*156=300. Profit earned by the vendor = ' 300 - ' 180 = ' 120. Profit percentage of thevenchi
J!.xl00% = 66% 180 27.
clothing
88=49
=0u20_15 Sm/sec.
Choice (2)
The difference between expenditure on house rent and
r)fl= 4x22x(21)3
900 v =-20minec-(2)
-
25.
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x(160
-
Let Bx lix and 13x in bears be the present ages of Priya. Padma and Parsati respecteely. Given that (8x+4):(1Ix+4):(13x*4) = 10:13:15 (8x+4)(15)(13x-l'4)(10) =120x*60130x*40 =0 lOx = 20. x2. The sum of the ages of the three sItes two sears = 2*11(2)+2+13(2)218*24*28=70years. . Choice (1)
= 2160 ways -
From Ex
y1.120
Solutions for questions 21 to 30:
6x720
202 y 1+ 100
24 48 48
699 = 767-68 = 767- 17 4 614699-.85699-17x5. ? =852-34 = 818. 113+83*2x4 3511 +2411*4x6 8335+48=35*6o8 ?83*8elO 293 ?83*80 = 163.
.-?710-81629.
From D = 23 x100 <50% 52
Part of work done by eight men and nine women in one
18. 852=869-17 ?852-17=2 767=?-17i3
746=755_9 = 755_(3)2 710746_36746_(6)2 ?4i0_(9)2 485=?_(12)2 260=485_225=.485_(15)2
( 60 xll+1. 100 3
day =-+ 8 9 192 432
Choice (2)
From Cx10O <50% 60
Given that
Choice (3)
Solutions for questions 16 to 20:
be the original fraction.
._I
Choice (3)
3.
The difference between the compound interest and the Pr2 simple . interest in two years = - =' 25,000 x (100)2
= ' 360. I--'1 1.100) .
. .
Choice (2)
Choice (1)
75-60 - a i4,400'60Q. 360
SolutIons forquestions 31 to 35: Total sales of the six companies in2Ol3=' (84+92+84 +75+ 75+ 65) crore = '475crore Choice (4)
Choice(4
The ratio of expenditure on house rent and food to that on clothing, and (ravel-
The ratio of the sales of the companies A, 8 and C in 2009 to the Was of the companies D E and F in 2011 = '(68+74*64)cr:' (65*68+54)crs206: 187. Choice (2) The increase in the sales of companies C, 0, E and F together from 2008 to 2013 '(84 + 75 + 75 + 65)- (60 +52 * 55 + 42) Cr '90crore. . . Choice (4)
x'i4,400:1!P.± ,.360 120:130=12:I3
The required percentage x 20-
'x100
45
From 6x1OO 70
Choice (3)
650450
xlOO
450.
The percentage increase in the sales from 2008102013
From A.i!xlOO<50% 65
x '14,400
44•44% .
Choice (2)' .
Percentage of saangs of ROh'4 45 --x100%12'i% 360 .2
50%.
.
.
Choice (2)
(fl)aOô(ô611) ffl)(bQIkfl)°oJ@1&913 @no(b(W°*3(b6)°, @ffl)(4601 aTIIRISSUR
-
-
.:. 1. Among the following which is a 5. Journal entry for goods distributed D) Salary A/c Dr. to outstanding salary E) None of these transaction that leads to contra entry as free sample . E) None of these . 13. Bank reconciliation statement is in the Three column cash book A) Purchase a/c Dr To cash 9. Bad debts appearingin the trail prepared by A) Rent paid by cheque . B) Cash a/c Dr To purchase balance must be shownA) Customer of a bank ' B) Cash sales C) Purchase a/c Dr To advertisement A) Only in the trading A/c . . .B) Banker C) Cash deposited into bank D) Advertise a/c Dr To purchase Only in P&L a/c Government D) Credit sales . E) None of these . C) Balance sheet . 0) Sharehdlders E) None of these . 6.-Calculate the amount of operat- 0) In the P&L A/c & B/S . E) None of these 2. Which statement is prepared to ing profit from the following, Net E) None of these • • 14. Among the following which is not check arithmetical accuracy of ledger sales Rs.400000, cost of goods sold. 10. The unwritten portion of deferred a Capital Reserve accounts .Rs.190000, - Operating Expenses . revenue expenditure should be A) Profit on sale of fixed assets• A) Bank reconciliation statements Rs.90000 shown in the B) Profit prior to incorporation of a B)Tnalbalance - A) Rs. 3,1O,000 A)Tradinga/c . company -• C) Profit & Loss A/c B) Rs. 1,20,000 - B) P&L a/c C) Premium on issue of shares -' •. - D) Profit on revaluation of fixed asC) Asset side- of balance Sheet D) Cash book , C) Its. 5,00,000 D) Rs. 5,90,000 E) None of these 0) Liability side of balance Sheet sets of a company 3. Furniture, purchased in a textiles E) None of these • E) None of. these • 1) None of these . shop is debited in purchase account. 7. An income which has.been earned 11. Machinery purchased for cash 15. Which of the following is not a it is an error of but not received during the year, is should be recorded in - . cause of depreciation A) Compensating error called A) Journal properA) Obsolescence -... - B) Error of commission A) Unearned income B) Purchase book • Depletion C) Error of principle -B) Outstanding expenses C) Purchase return book • • - C) Use of the asset D) Error of omission - . . - C) Accrued income • - • D) Cash book D) Accidents E) None of these D) Unexpired expense E) None of these E) None of these. -- 4. All Direct expenses are dosed by E) Noneof these 12.11he processoftransfemngjournal 16. Among the following Which is not transferring to - 8. Journal entry, for adjusting out- entry from journal to ledger is known a money market instrument A) Cash book . standing salary as . A) Commercial paper • • B) Profit & Loss a/c -A) Outstanding Salary A/c Or To Salary A) Balancing B) Treasury Bills C) Trading a/c B) Profit & Loss A/c Dr. To outstandPosting Certificate of Deposit ing salary (any forwarding 0) Commercial Bills D)- Balance sheet • • E) None of these 0 Salary A/c Dr. To P& I 0) Checking E) None of these -
-
-
-
17. Who is the propounder of 'Macro B) Published Data Economics' . C) Secondary Data A) Dr. Samulson D) Pnmary Data B) Dr. Mahanalobis 23. The minimum number of person C) i.M.Keynes required for formation of public limJoseph Alois Schumpeter . ited company 18. What is the full form 0INPA A) 7 A) Non Preference Asset 8)2 B) Non Practicable Asset • • C) 12 C) Non Practicing Asset • 0)10 0) Non Performing Asset 24. CRR stands for 19. The first name of the State Bank A) Credit Reserve Ratio of India was • • B) Cash ReserveRatio A) Imperial Bank C) Common Reserve Ratio B) Presidency Bank 0) Casual Resere Ratio - - C) Scheduled Bank 25. India followed -model of secD) Co-operative Bank ond five year plan • • 20. GOP stands for - A) Kaldor Model A) Gross Departmental Product B) Harrod Model B) Gross Domestic Product C), Mahanalobis Model Gross Development Product Domer Model - - -0) Gross Dual Product - 26. -wrote Arthashastra 21. India is following ---- A) Chandra Gupta. Maurya system of note Issue B) Baber A) fixed Fiduciary system - •, C) Vikramadhitya B) Maximum Fiduciary System D) Chanakya . C) Minimum Reserve System 27. A-contract is big 0) Proportional Reserve system A) Job 22. When data is collected for first Process. time it is called C) Operation A) Derived Data - • 0) Unit -
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D2015 0(0(1( DOT uaafl 28. In budgetary control B) Unit trust of India B) Firm 0) Registrar of company period should rely on B) 1024 bytes unit wise tontrol is possible ()Bob Mutual Fund C) Industry ', 60. The auditors of subsidiaries of 581 A).Preference Capital C) 100 bytes Area wise control is possible 0)581 Mutual Fund 0)-Free Market Mechanism are appointed by B) Debentures -'. 0)1025 bytes Random Controls is possible 40. Balance Sheet is usually prepared 51. The Zero base budgeting was first A) 581 C) Equity Capital 79. Which of the following is not a 0) Overall control- is possible A) For a period 8) Shareholders in AGM used in 0) long term loans computer Iangaue 29. Auditing is done B) Several times in a year A) UK C) Board of Directors .. 69. The first Scheduled apex A)Lotus Along with Accounting ' C) As on a particular date -. Co-operative Bank in the country B)Cobol ' B)USA 0) RBI After Accounting D) For 3 Months regularly 61. The CAG is empowered to conduct - A) Karnataka State Co-operative Bank C)Basic C) USSR . Before Accounting 41. A company which holds not less 0) China complete Audit of accounts-of govt, B) Andhra Pradesh State Co-opera- D)FORTRAN In the Midest of Accounting than 25% of the share capital of the 52. The theory X of Motivation was as per - of constitution of India tive Bank , 80. Silicon Valley of India is located in A) Article 148 , 30. The main objective of manage- another company is called propounded by . •, C)Rajasthan State Co-operative Bank A)Hyderabad ment accounting is A) Foreign company .. . 8) Article 149 ' . A)Mc Gregor D)Kerala State Co-operative Bank B) Bangalore Planning ' B) Public company B) Elton Mayo C) Article 150 ' ., 70. The total of the Sales Day Book is QMumbai Control C).Subsidiary company C) Mc Clelland - .. 0) Article 151 entered on .. 0) Dehradun Decision Making 0) Holding Company D)None of these. 62. The Auditor other than the first A)Th&credit side of the sales account 81. ATM means Post - Morteth Analysis 42. Debit the Receiver Credit the 53. Audit in depth implies Auditor may be removed from the of- ' in the General Ledger A)AnyTime Mony 31. Oligopoly' is a market where Giver"is the rulefor , A) Audit of each and every item fice before the expiry of his term,by B) the Credit side of the General A/C 8)Automatic TellerMachin there are . A) Personal account 8) Audit of a few selected item A) Passing a resolution in the Board in the Sales Ledger C)Automated Teller Machine A) Two sellers B) Asset account . C) Intensive Audit of a fewitems , Meeting C) The debit side-of the Sales. A/C in D)None of these B) 2 Buyers . . C) Nominal account D) Intensive Audit oeach and every B)Passing a resolution in the Board the General Ledger . 82. A Giffen good is a good where deC) Lot of sellers and buyers '0) Profit and Loss account item - Meeting after obtaining previous . 0) None of these mand raises as 0) Fe sellers and Large-number of 43. Balance Sheet is 54. A record of.important information approval of 71. A56 refers to Accounting Stan- A) Income rises Buyers A) A statement gathered in connection with conduct the Central Govt dards issued by the Accounting Stan B) Income falls 32 India is a B) An account .. , of Audit is C) Passing Resolution in the General dards Board of India for C) Pnce rises A) Mixed economy C) A certificate A) Audit Programme Meeting after obtaining the previous A) Depreciation 0) price faIIs 8) Capitalistic Economy 0) A report ' -' B) Audit Note book 1. approval of B) Fixed assets 83 the Liability of member of. an C) Socialist economy , 44. Bre'akeven Point means ' C) Audit Working Papers . the central Govt. ' C) Investment ' HUF is . . D) Co-operative economy A) Mote Profit , 0) None of these ,. . D)None of these .. . D) Valuation of inventory A) Unlimited 33 There are - type of cross B) No profit No loss 55 Which is not a way of creating 63 The central Govt is empowered 72 Expenditure incurred on research B) Limited upto the share of profit ing of Cheques , -C) More loss -. secret reserve to issue direction for conducting cost is an example of. . C) Limited to the extent of property' 3 0) More sales A)Crediting revenue income to an Audit in certain (ompanies, a per- A) Revenue Expenditure D) None of these 2 45. Bank rate is the rate i asset account . - . -------- of the companies'Act.1956 B) Capital Expenditure 4 -. A) At which commercial Bank lend5 B) Undervaluation of opening stock A)Sec 223A , . C) Deferred Expenditure -. . .0)5 money to customers C)Treating contigent liability as actu B)5ec223B 0) None of these ! Answers 34. -------- iihe ScretaryGeneral B)At which RBI rediscounts first class al liability ..j) .-. C).Sec 233A 73. The state Bank of India came into of UNO B/E brought by (ommercial banks D) Oveivaluation of liabilities ,.'existence on D)Sec 233B U- Thant. () At RBI gives.loans to state Govern- 56.-The couect sequence of the fol-' 64 AnAuditor- under which the Au- A) 14-1955 1.. C) . . 2. B) . 3. Q.. Shsi Tarur ments lowing documents in its preparation ditor checks the books of accounts of B) 151955 4 C) 68) 5 0) Ban ki Moon 4. D) At which commercial banks pay _by an Auditor ,, a business at regular interval oftime C) 1 6-1955 7 C) 9 B)' 8 0) D)Obama ' interest on deposits I Audit Note book II Audit Pro- iscalled 10 C) 11 0) 0)1 71955 12 B) 35. EU-stands for . 46. "Need Hierarchy" theory was pro- gramme Ill Audit Report IV Audit' A)Continuous Audit 13. A) . 74. IMF introduced SDR in the year 14. E).. 15;'E) ." UA).1956 . , A) European undertaking . pounded by Files B) Internal Audit . 16. E) 17.C) , -18. 0) B) European Union A) Abraham H Maslow A) I, 11111 IV C) Periodical Audit ' - B) 1967, 19 A) 208) 21 C) C) European user. B) F W Taylor 8)11,1 IV Ill 0) Interim Audit C) 1970 " '_.", 22 0) 23 'A) 24 B) ' 0) English Union C) McGregor C)l II IV Ill 65 Which of the following best de- D) 1975 25 C) 26 0) 27 B) 36.The numberof products launched 0) Emerson 0)11,1,111, IV: scnbes the meaning of'Pur(hases' 29. B) 75. The banker has a, statutory obli- . 28. D) 30; Cl - !by a company is known as -, . 47 "NRI Stands for '57 Section 224 of the companies Act A)Goods bought on credit gation to ' 31 D) 32 A) 33 B) . Product line 'A) National Resident Indian 1956 deals with .B) items bought,. 34.. C) ' 35. 'B). 36. A) A) Maintain Secrecy of his accounts Product positioning B) Not Required Indian A)Special Audit C) Goods paid for , -t B) Honour customers bills 37 C) 38 A) 39 B) Product Targeting C)-New Resident Indian B) Powers of auditors. D) Goods'boughtfor resale . . C)Honour(ustomers Ch.ques .40. C) 41. D) 42. A) Product Promoting D) Non Resident Indian C) Qualification of auditors 66 A provision for doubtful debts is D)Exercise lien , 43 A) 44 B) 45 B) ' 37 Personal selling is known as 48 - - economy is known as D)Appountment and remuneration of created 76 A bill drawn and delivered condi 46 A) 47 0) 48 A) A) Advertising. ,. - .-.., 'dragon economy -auditors . A)To write off bad debts . tionally is called 49. B) - 50. D) 51.8) 8) Publicity -'-- ----' - - -- -A) China 58.An Audit, which involves apprais- B) when debtors become bad debts AAmbiguous bill - -''52. A) '53. C) 54. B C) Salesmanship B) India . -- al of policies and actions of an enter- C) when debtors cease- to be in busi- B)ln(hote bill 55. B) 56.8) 57 D). , D)Marketung - C)MaIaysia f 41iç " pruseis ness '. '58 A) ' 59 B)," 60 A) 1' ' C)Escrowbill ' 38 NABARD has been formed in the4l)D) England ' A) Management Audit . ,, 0) To provide for possible bad debts 'f _ D) Factious bill 61 B) '_ 62 C) ' .) 63 0)) , year - .' 49; GDR means t-d B)lnternal Audit 67. A transaction relating to sale of 77. Which institution is known as the 64. A) - 65. 0) 66.0) A).1982 . A) Gross Domestic Receipt . C) Operating Audit assetsbeing entered in Sales book, is 'Soft loan Window'ofwodd Bank., 'j" 67; B) 6&C)69.0)- i 8)1980 B)GlobalDeposutReceipt D) None of these anexampleof A)IMF 71 A) 70 A), _72 CY , 011990 C)-Gain Deposit Receipt - - - 59. The first Auditor of a joint stock A) Error of Commission . B) 1K 73. D) -. 74 Q. 75; () D) 1995 - . 0) Global Direct Receipt 'companyshall be'appointedby' B) Error of Principle 76. C) 77.0 78.8) C) IDA 39 The-first Mutual Fund floated un 50 In perfect competition price of A) Shareholders of the company . C) Error of Omission ' D) None of these 79 A) 80 8) 81 C) der Public sector in India is . the product is determined by. B) Board of directors - -.. 0) Compensating errors -. It 78 One Kilobyte is equal to r 82 C) 83 C) A) Canbank Mutual Fund - A) Government - C) Promotersof the company - -. .. , 68. A project with longer gestation A) 1000 bytes -6 '•' s & . '' 11
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- 1. Ifthefirstdaoftheyear1991 was one inch cubes. Howmany cubes' a)Overseer:Wealthy ,'. i a)Three. . c)5.00pm d)4.15pm, d) 12 c)6 b):FourC, Tuesday, what day of the week must have only three faces painted? b) Inventor Imaginative , c) Five 11 A number when divided by the 14 A mixture of 40 litres of wine and , d) Six. , have been on 1 January, 1998? a) 4 b) 8 -, , c) Moderator Vicious ' -. 9 A student was asked to divide 119 leaves 19 as remauder. If the water contains wine and water in Monday "• c) 12 d) 16 d)Aviato Licensed I. V a number by 6 and add 12 to the same number is divided by 17 the the ratio of 3 to 1 How much water Tuesday 4 Find the old one from thelollowing 7 Thomas drives his (ar 50 km quotient He however first add 12 reminder obtained is • must be added to it so that the ratio C) Wednesday a) (FIL ' , towards eastward direction' ,He to the number and then divided it a) 10 b) 7 of wine to water may be 52 d) Thursday b) GJMP turned right went for 30km then he, by 6 getting 112 as the answer The" c) 3 d) 2 a) 1 litre b) 3 litre !' 2 Gopu is 5 years older than Amal In c) KNQT' " turned west and drive for 10km How correct answer should have been 12 Three men travelled in Qac h day c) 5 litre d) 2 litre 5 years Gopu will be twice as old as d) QRTW -"far is he from the starting point? ' a) 122 b) 118 '-' * of distance of 14 km 35km 38km 15 Out of four numbers the average Amal is now. How old is Gopu now? 5 His FRIVOLOUS remarks sometimes a) 50km c) 114 d) 124 4 -j respectively. The distance after which of first three is 16 and that of last 1 10 Preethi left her home at 11 am they meetagain is 15 become umtating The word which is b) 60km three is 15 If the last number is 18 12 .) most opposite to the meaning to the c) 100 km i .. travelling along Rout 1 at 30 kmph a) 1230 km b)1330 km - ' the flrst number is - c)26- -¼-..' .' wordgivenincapitailetters.. z- J d)2Okm i. '-- . At 1pm he(brother'Praveeh 'left' c)1-1-18km. ." d)1730km' ' a)20 b)21Y' - ' d) 29 ' a) Momentous b) Rude - ' 8 How many 4s are there preceded' home and started her on the same L V d) 25 c) 23 3 A solid cube of4 inches have been c) Serious. 1, , d) Hateful - .- I by 7 but not followed by37 road at 45 kmph At what time did 13.412 +V12 + /I2+ = -, ' 16 Thesumple intereston a sum painted red green and black on pairs 6 Professor Erudite --- - 217426974613287413832, Praveen catch up to Preethi '-. of opposite faces.Ithas been cutunto , 5674395820187463 b)445 pm 1 a) 3 - t a) 330pm .4., r b)4 equals - ofitselfun4years
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