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DEVIKA COLLEGE PALAKKAD & THRISSUR Prepared by SRaff Nemesh -
1. CAMPCO is a joint ventur e of A Kerala and Kamataka B Tamilnadu and Kerala C Kerala and Andhra D Gujarat and Kerala E None of these Operation Flood' is asso ciated with A)NABARD B NDDB C)NAFED D NHB
(E)None of these 3. A schedule bank is included in which schedule to the RBI Act? ~ A tB)2nd C 3rd s D)5th E ' one of these 4. Development banks are basically (A)Banks providing finance to agriculture
(B)Branches of commercial banks that strive for upliftment of weaker section (C)Financial institutions to provide long term finance to industries (D)Banks making use of I.T. facilities (E)None of these 5. RRBs are sponsored by (A)RBI
~13 C LIC
UTI D Scheduled commercial bank (E)None of these 6. The first commercial bank in India to launch a mutual fund AIPunjab National Bank B State Bank of India C Bank of India JD Bank of Baroda
(E) Canara Bank 7. Which section of KCS Act provides that person authorized by Registrar shall audit accounts of the society? A Sec.28 (B)Sec.63 C Sec.80 (D)Sec.45 E None of these When Registrar makes an order of winding up, he appoints a
A Adhoc President B Temporary Secretary C Liquidator D Assistant Registrar E None of these Which is not a qualification for membership in a society? A Atleast 18 years B Resident of area of operation (C) Solvent 10.
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W1111301190111IRMI . (D) Sound mind (E) knowledge of accounting lOAn amendment is made when a resolution is passed with A 1/2 majority of votes casted B 3/4th majority of votes casted 2/3rd majority of votes casted 9/10th majority of votes casted None of these 11 Circle Co-operative Union is constituted under which section of KCSA? A)77 (B)22 ()14 C 88 E None of these 12.Which of the following business is usually not transacted at Annual body meeting of a society? A Approval of budget B Election of members of committee C Disposal of net profit D Consideration of audit report and annual report (E) None of these 13.The Registrar has powers to recover money or property lost to the society on account of misconduct of an officer or employee. This is called A Supersession B Inspection C Surcharge D Liquidation E None of these 14.Who started first loan society in 1850 at Delitzch? A Hermann Schuize BF.W.Raiffeisen (C Robert Owen D William King E None of these 5.Balance Sheet is a A Statement (B) Account C Journal (D) Book E None of these 1 6.The chairman of the committee to Review the Arrangement for Institutional Credit to Agriculture and Rural development ARam Nivas Mirdha B V.L.Metha C B.Sivararnan D Dr.Hazari E None of these 1 .NCCF stands for A)National Council and Credit Federation B)National consumers Credit Federation C)National Co-operative Consumers Federation D)National Credit Consumers Federation E)None of these 18.The Membership of KERAFED is opened to A)PACS District Co-operative Bank, State co-operative Bank B)Primary Agnculture and Rural Development Bank C)NCDC ,NDDB, Central Government and State Government D)All of the above E)None of these 19.The National Housing Bank was established A By Banking Regulation Act B By Negotiable Instrument Act C By Companies Act D By a Special in Parliament E None of these 2 .HUDCO was set up by the central Government in A 1980 B)1982 C 1985 D)1975 E 1970 21. "Husk Control Order" is Relates to
A Coir Co-operatives B Dairy Co-operatives C)Handloom Weavers Co-operatives D)Fisheries Co-operatives E)None of these 22.The Apex society of the Fishery Co-operative in Kerala A Maltsyafed B Fishcopfed CFFDA D Fishing Market Federation E)None of these 23.The "Village Adoption" plan was introduced by A)CAMPCO B)IFFCO C NCDC D)AMUL E None of these 24. "All the enthusiasm in the world will not be enough unless we have trained personnel to run the Co-operative societies" who said this A Mahatma Gandhi B Jawaharlal Nehru C Karl Marx D F.W.Raiffeisen E None of these 2 Section 80 B of Kerala Cooperative Societies Act 1969 deals with A Liquidation of societies B Audit charge of societies C Co-operative Service Examination Board D)Settlement of dispute of societies E)None of these 26.Rule 29 of KCS Rule deals with A)Period for keeping the Books of societies B)Books and accounts to be maintained by societies C Levy of Audit fees D Procedure for conducting audit and inspection E)None of these 27.Outstanding salary is a A Real account B Personal account C Nominal account D Fictitious account E None of these 8.ln single entry, statement of affairs is prepared to ascertain A Profit B Assets C Liability D Capital E None of these 9.The statement sent by the consignor to the consignee is called AProforma invoice B Account sales C Statement of affairs D Account current E None of these 0.Goods distributed as free samples is debited to A Goods account B Purchase account C Customer's account DAdvertisement account E None of these 1.The management of the affairs of the society is entrusted with A The Secretary B The President C General Body D The Committee E) None of these 32.Who appoints the liquidator for winding up of a society A Registrar B) Government CPresident 0) Secretary F None of these 3 .KCS Act and Rules secs.81 to 87 &RuIe 95 to 125 relates to A Co-operative unions B Appeals to Tribunal C Winding up of societies D Co-operative Education E None of these 34.The managing committee of
the State Co-operative Union papers for a period of shall consist of A 1 month from the date of poll A 20 members B 2 months from the date of B 25 Members poll C 23 Members C) 3 months from the date of D 22 Members poll E None of these D) 4 months from the date of 3 From the date of audit of poll accounts of a Co-operative 47.Who has to convene a society General Ledger shall be special General Body Meeting retained by for a period of of a Co-operative society ARegister A 10 Years B 20 years C 15 Years D Permanently B Committee E None of these C A.R. (General) 36.What percentage of net D A.R. (Audit) profit of a society is to be E None of these transferred to Reserve fund 4 .Who has the person behind Not less than 10% of net the publication of first Coprofit operative Journal in the world Not less than 150X of net A Robert Owen profit B Willm ia King Not less than 20% of net C Raiffeison profit D Frederick Nicholson Not less than 25% of net E None of these profit 49. Sir Edward Law committee None of these was appointed by the 37.Application for registration Government of India in the year of Co-operative society , where A 1901 B) 1902 all applicants are individuals C 1903 D)1904 shall be signed by E None of these 5 .Who was the chairman of A 15 Individuals 20 Individuals All India Rural Credit Survey 25 Individuals committee 30 Individuals A N.S.R. Sastn None of B M.L. Darling 31 .The audit fees of a C1 C A.D Gorwafa Co-operative society dealing D V.L. Mehta in goods except coir societies E None of these shall be calculated 51 .Which country is considered A On working capital as the birth place of consumer B On net profit Co-operatives C On sale proceeds AGermany B France D On grass income C England D India 3 .Which among the following E None of these societies is exempted from 5 .The Co-op. education payment of audit fees programme in Kerala are ACredit Societies implemented by B Transport Societies A State co-operative Bank C Non- Credit Societies B District Co-operative Bank DFarming Societies C State Co-operative Union ENone of these 0 Co-operative Department 4The 1 Date on which State E None of these Co-operative Union Kerala 5 Head Quarters of COIRFED came into existence is atA 21st November, 1970 A Thiruvananthapuram B 21st December, 1970 B Kollam C 21st January, 1971 C Emakulum D 21St October, 1970 D Alappuzha E None of these E Kozhikode 41.What is the affiliation fee 543he Chairman of NABARD applicable to a society having a is appointed by paid up capital of Rs. 40 Lakhs ARBI above B Government of India ARs.1000/- B) Rs. 1800/C State Government C Rs. 2,000/- 0) Rs. 1,100/D High court E None of these E Supreme Court 4 Who wrote the book 55.The father of Co-operative "Towards Co-operative Movement is Commonwealth" A H. Calvert A V.L. Mehta B Schulze Delitzsch B D.R. Gadgil C Willam King C C.R. Fay D F.W.Raiffeisen D Karal Marx E Robert Owen E None of these 56.The Trade name of Dairy 4 .The first Co-operative Co-operatives in Denmark is Housing society in India is A Milma B)Amul organized in C LURBRAND D)Kolkozh AChennai B) Mumbai Apcos C New Delhi D) Kerala The supermarket run by the E None of these consumer fed is 44.Townsend Committee was A Neethi Stores appointed by Government of B Triveni Stores Madras in the year C Margin Free Stores A1920 B) 1925 0 Maveli Stores C 1927 D)l929 E None of these E None of these 5 .The regional office of ICA for 4 .Which section of the KCS Asia and Pacific is situated in Act 1969 says that the word A Tokyo B Colombo Limited shall be the last word C New Delhi D Bombay in the name of the society E Dhaka Al B)6(1 5 .The blue colour of coop flag C 4(1 D)7(1 indicates E None of these A Harmony B)Prosperity 4 After election to Circle Co- CCourage D)Justice operative Union , the Secretary E Happiness of the Circle Co-operative 6 .The Magnacarta of coop Union shall preserve the ballot movement in India is report of
V
21
28 uai the A Mclagan committee B Committee on Co-operative credit Committee on Co-operative Education Gorwala committee Dantwala commttee 61.1n India coop week is celebrated every year from A 1st Nov to 7th Nov B 1st July 107th July C 13th Nov to 19th Nov 014th July to 20th July E 14th Nov to 20th November 6 . The main cause of depreciation include (A) Physical Wear and tear (B Passage of time (C Change in Economic Development (D Expiration of Legal Rights (E All of the above 63. The objectives of providing depreciation To Ascertain true financial position To Ascertain True Financial performance To Ascertain true cost of production To Comply with Legal Requirements All of the above When depreciation is recorded by charging to Asset Account , the assets appears A At original cost B At original Cost less depreciation (C At market value (D At realizable value 65 Which of the following will enerally show debit balance? A Capital Account B Bank Loan C Bank charges 0 Discount received E Bad debt Recovered 6.Which of the following will enerally show Credit balance A Drawings B Return outwards C Carriage outwards D Freight Outward E Prepaid Insurance The Trail Balance check The honesty of the book keeper The Honesty of the Accountant C The honesty of the cashier D The arithmetical accuracy of the books of accounts 68 A tallied trail balance will not reveal Errors on account of wrong balancing Errors on account wrong carrying forward Errors on account of wrong casting D) Compensating errors g9 A trail balance will reveal A Error of Principal BCompensating Errors C Error of Complete omission D Posting to wrong Account on correct side with wrong amount 70. Receipt and Payment account is a A Nominal account B Real account C Personal account D Revenue account Capital account 71 .Fixed assets are held for the purpose of A Resale B Conversion in to cash C Earning revenue D Discharging liabilities None of these 72.Credit purchase of an asset is recorded in A) Purchases book
V
B Bought ledger C Sales book D Journal proper E) None of these 73.The claim of the owner against the business is called A Capital B Profit C Dividend D Drawings E) None of these 74.The appointment of auditor in Co-operative societies is made by AMembers B Managing Committee C Secretary O Minister for co-operation E General Body 7 .Audit conducted by the staff of the institution is called A Concurrent audit B Internal audit CStatutory audit 0 Interim audit E Annual audit 7 .The definite information regarding the day to day work performed by the audit staff is recorded in A Audit programme B Audit working paper C Audit note book O Audit memorandum E Audit file 7 .The act of testing the truth of entries in the pnmary book of accounts with documentary evidence is AVouching B Investigation C Inspection D Checking E Verification 7 Assessing the value of an asset on the basis of utility is called A Assessment B Verification CValuation D Depreciation E None of these 7 .The essence of audit is A Ledgrs e B Registers C Receipts D Journal E Vouchers 8 .The audit fees of a scheduled caste Co-operative society is calculated on the basis of A Share capital B Turnover C Profit D Working capital E Noauditfees
Answers 1. A) 4. C) 7. B) b.0 13.0 16.0 19.0 22. A 25. C 28. 0 31.D 34.0 37. C 40.A 43.B 46. C 49.A 52.0 55. F 58. C 61.E 64.8 67.0 70.8 73.A 76. C 79.E
2. B) 5.0) 8.C) 1l.0 14.A 17.0 20.E 23. B 26. B 29. A 32.A 35.D 38. C 41.0 44.0 47. B 50.0 53.0 56. C 59. 0 62.E 65.0 68. D 71.0 74.E 77. A 80.E
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