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4J3 - is the art and science of recording business transactions in a set of books (A) Book keeping (B) Accounting (C) Accountancy (0) Recording Accountancy begins where the---- ends (A) Auditing (B) Book keeping (0) FInancial Year (C) Recording The onginal form of accounting (A) Financial Accounting (A) Management Accounting (C) Cost Accounting (0) None of these 4.ABC Ltd.Followsthewritten down vakie method of depreciating machinery year after year by applying the pnnciple(A) Comparability (B) Convenience (C) Consistency (0) All of the above 5.A change in Accounting policy is justified (A)To comply with accounting standards (B) To ensure more appropriate presentation of the financial statement of the enterprise (C)To comply with the law (0) All of the above 6. An income statement prepared with cost of raw material ,purchases and direct expenses or expenses on acquiring and manufacturing goods with a view tascertain Gross profit or loss is known as Manufacturing Account Proflt& Loss Account Trading Account Balance Sheet 7.Excess of sales and closing stock over opening stock, purchase and direct expense is known as(A) Gross profit (B) Gross loss (C) Net profit (0) Net loss Opening stock + Net purchases + Direct expense - Closing stock = - (A) Cost of purchase (0) Value of closing stock (C) Cost of sales or Cost of goodssold (0) Gross profit While finalizing the Current year's profit the company realized that there was an error in the valuation of closing stock of the previous year .in the previous year, closing stock was valued more by Rs.50000 as a result Previous year's profit is overstated and current year's profit is also overstated Previous year's profit is understated and current year's profit is overstated Previous year's profit is understated and current year's profit is also understated (0) Previous year's profit is overstated and current year's profit is understated 103undamental Accounting assumption is (A) Materiality (B) Business entity (C) Going concern (0) Dual aspect 11. Carriage or cartage or carriage inward or cariage on purchase or carriage and freight etc.. - are shown InDibited to Profit & Loss Account Debit side of Trading Account. Credited to Trading Account (0) Credited to Profit & toss Account 12. Carriage outward or freight outward, carriage on sales, indirect or unproductive wages, Audit fee etc.. are shown inDebited to Profit & Loss Account Debit side of Trading Account. Credited to Trading Account (0) Credited to Proflt& Loss Account 13. Octroi or local taxes, import duty, customs, Landing Charges, Clearing charges etc..are shown inDebited to Profit& Loss Account Debit side of Trading Account. Credited to Trading Account Credited to Profit & loss Account 14. Which of the following errors are not revealed by the Trail Balance Compensating Errors Errors of Commission Wron9 Balancing of an Account Wrong totaling of Account 15.Which of thefollowing are of Capital Nature (A) Purcahse of goods (B) Cost of repairs (C) Wages paid for installation of Machinery (D( Rent for factory 16. Opening stock and purchases are shown in Debited to Profit & Loss Account Debit side of Trading Account. Credited to Trading Account (0) Credited to Profit & Loss Account 17. Distribution expenses ,Travelling expenses ,General Expenses ,Export charges, Trade expenses, Law charge or Law cost etc... are shown in Debited to Profit & Loss Account Debit side of Trading Account. Credited to Trading Account (0) Credited to Profit& Loss Account

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18.Which of the following statement is not true If del-credere's commission is allowed, bad debt will not be recorded in the books of consignor If del- credere's commission is allowed ,bad debt will be debited in consignment Account Del- credere's commission is allowed by consignor to consignee Del - (redere's Commission is generally given to promote credit sales 19. Loss on issue of debentures is treated as Intangible asset Current asset Current Liability (0) Miscellaneous expenditure 20. Dividends are usually paid as a percentage of (A) Autharized share capital (B) Net profit (C) Paid - up capital (D) Called up capital 21.The owner of the consignment stock is (B) Consignee (A) Consignor (D) None ofthese (((Debtors 22. The parties of Joint ventures is called (B) Partners (A) Co-ventures (0) Friends (C) Principal & Agent 23. Which of the following is not a sub-field of Accounting (A) Management Accounting (B) Cost Accounting (() Financial Accounting (D) Book keeping 24. Revenue from sale of products ,is generally, ,realized in the period in which Cash is collected Sale is made Products are manufactured None of these 25. The determination of expenses for an accounting period is based on the principle of (A) Objectivity (B) Materiality (C) Matching (0) Entity 26. 'Quest for Exceptional Leader-ship' is a book wititenhy-A. Ravi Chaudhary B. A. Damodaran D.Siddharth Mukherjee (.Rupa Chanda 27. National CivilServices Day in India is observed on-----A. April23 B. April24 (April18 D.April2l 28. Which of the following is not correctly matched? A. Apnl 7-World Health Day8Apr18-WoddHerItage Day April 26-World Intellectual Property Day April 21-Earth Day 29. Which ofthefollowing isnothostoflCC(ricket World Cup 2011? A. Pakistan B. Bangladesh (India D.Sri Lanka 30. The Delhi Airport has been ranked in the worldA. Fourth best B.Third best (Second best D.Fiftti best 31. Vassily lvanchuk is a famous player of ----A.Golf B.(hess (Football D.Squash 32.. With reference to Laureus Sports Awards 2011 which of the following bagged the Laureus World Brethrough of the Year Award? A. Martin Kaymer B. Kelly Slater C. Lindsey Vonn D.11afael Nadal 33. 'The public good ought to be the object of the legislator' Who said it? A. Hobbes B. Plato D.Bentham (Marx 34. In which one of the following systems of Government is Bi-cameralism an essential feature? A. Parliamentary system B. Presidential system C. Unitary system D. Federal system 35. Which of the following statements is correct about the Vice President of India? A. Elected by the Rajya SabhaB. En-officio Chairman of Rajya Sabha (Elected for a four year term D. Presides over the Joint Sessions of the two Houses of Parliament 36. The Dalit Panther Movement was formed in A. West Bengal BRihar C. Odisha D.Maharashtra 31. In India the Planning Commission was set up in the year-----A.1949 8.1950 (.1951 [11952 38.flecruitmentto(ivilServicein India isbased onthe recommendationof A. Montague-Chelmsford B.Minto-Morley (. Pa4H.Appleby D. Lord Macaulay 39. Who used first timethe word'Cold war'?

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56. The total value of goodsand services produced in a country during a given period is A. Disposable income B. National income C. Per capital income D. Net National income 51. The three-tier Panchayat Raj System in India was proposed by the Raiwant Rai Mrhta Committee Ashok Mehta Committee Royal Commission None of the above 58. Under which Article of the Constitution is the President's Rule introduced in a State due to the failure of the constitutional machinery? A.352 1356 C.360 D.350 59. When did India join the international Tsunami Warning System? A. 2004 8.2005 0.2007 (.2006 60. The poison of honey bee is A.Acidic B Alkaline C. Saltish D.Protein 61. Choose the correct meaning of the underlined word. Easymonevdoesnotstaywithamanforlong A.Money earned without labour 8.Bribe loan Money earned by unfair means 62. The celebrations went-------very well.

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A.off B.of D.over (on 63. He ----come if you called him. B.were A.wi(l (would D. would have 64. You will miss the bus----- you hurry. B. lest A.if C.should D.unless 65. Where has this car come----? A. in B.from D.through C. by 66. -----old man gave---- one rupee coin to the beggar. (Use articles) B.The,a A.An,a D.ls,The C. An,The 67. What is the one word for a government by the nobility? A.Aristocracy B.Autocraq D. Plutocracy C. Bureaucracy 68. Which among the following is the opposite of the word'Isolation'? B. Segregation A. Sedusion DDullness C.Association 69. What is the one word for a person who writes plays? A. Narrator B. Playwright C. Playist D.Novelist Spot the error. 70. ThenumberofpeopleA/applyingwereso large B / that the college had to C / stop issuing application formsD Spot the error: 71. Sadhana was the only person A / who could somehow manage B / to working in the section C / for such a long time D. 72. I was delighted --- his unexpected arrival A.at B.by D.with C.on 73. We shall drive, if the roads are---A.clear BcIearly C. clearing D. cleanly 74. The man that you spoke ---- isa doctor. A.with B.to Cat D.from 75. She filled the glass to the -------with water. A.rim B. margin C.edge D.brim 76. The doctor gave him an injection to -----the temperature. A.put down B. get down C. bring down D.take down 77. The situation in the riot - torn district is now A. natural B. neutral (normal D. national 78. Give one word for 'being shut out from society'? A. Ostracized B. Hackneyed (Exonerated 0. Wretched 79. Find out the appropriate word which means 'someone who claims to be what he is not'. A. Cunning B. Hypocritical C. ImpostorD. Rebel 80. He thinks twice before he says anything. (Change in to negative) He never says anything without thinking twice He thinks twice before that he will not say anything (lie will not think twice before he says anything D.He does not think twice before he says anything 81. If the cost price of 10 articles is equal to the selling price of 16 articles, then the loss per cent is A.30 8.37.5 C. 42.5 0.45 82. The ratio of the cost price and selling price of an article is 20:21.The gain percent is-- -----A.3 8.4 (.5 0.6 83. Theproduct of two number is 216.lf the HCF is 6, then their 1CM is ------All 8.60 (.48 D.36 84. 0.003 is equivalent to A.3% 8.0.3% (.0.03% D.0.003% 85.

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salary? 8.10% A.5% D.20% (.15% In an examination,93% of students passed and 259 fäed.The total number of students appearing at the examination was ---8.3850 A. 3700 0.4200 (.3950 If A:B=3:4 and 8:C=6:5,then A:(A+C) is equal to 8.10:9 A.9:10 (.19:9 (.9:19 A man bought 20 dozen eggs for Rs.720. What should be the selling price of each egg if he wants to make a profit of 20%? B.Rs.3.30 A.Rs.3.25 C.Rs.3.S0 D.Rs.3.60 A and B together can complete a piece of work in 18days,BandC mn24daysandAandC in36days.,ro In how many days, will all of them together complete the work? B.15 A.16 (.12 D.10 91.X 65 308

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Find out the wrong number 9050,5675,3478,2147,1418,1077,950 B.1418 A.3471 (.5675 0.1017 In a test, a candidate secured 468 marks out of matimum marks'K If the maximum marks were converted to 700 marks, he would have secured 336 marks.What were the maximum marks of the test? 8.875 A.775 C.975 0.1075 How many such pairs of letters are there in the word SYSTEMATIC each of which has as many letters between them in the word as in the English alphaket? A. None B.One (.Two D.Three In a certain code COUNTERS is written as 'OVPDRQDS How is CLEARING written in that code? B.BFMDHOJS A.8F.LQHMF D.BFMDfMHQ C.ZDK$QHMF 96.Th number of marble slabs of size 25 cmx 25cm required to pave the floor of a square root of side 10 metre is b)1000 a)1600 c) 2000 d) 2500 97.40% of a number is added to 120, then the result is double of the number. What is the number? a)100 b)240 d(150 d)75 98.A and B can do a work in 10 days,B and C can do itmnl2days,(andAcandoitmnlsdayslfA,BandC work together,they will complete the work in a)lsdays b)Sdays dl 12 days c) 10 days 99. The prices of a table and a chair are in the ratio 4:1.The cost of 2 tables and 8 chairs is Rs. 400, the cost of a table is: b)Rs.100 a)Rs.25 c)Rs.75 d(Rs.50 100.11w ratio of men and women in a polling booth is 4:5. If there were 120 women more than that of men, the number of voters in the booth were: a)480 b)600 c) 1080 dl 1000

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