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DEVIKA COLLEGE PALAKKAD & THRISSUR Prepared by -Slaji Beinesh -
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51. Reseves are always shows-------balance (A) Debit (B) Credit (C) Either Debit or Credit (D) None of these 52. End Product of Audit (A) Profit & Loss Account (B) Trading Account (C) Balance Sheet (D) Trail Balance 53. If a person owes some amount to business, his Account shows-------balance (A) Credit (B) Debit (C) Either debit (D) No balance 54. The concept of banker's cheque was introduced by--------------in the year ---------State Bank of India 1976 State Bank ofTravancore 1975 Punjab National Bank 1971 RBI 1949 55. The document which can be used only for making local payment is (A) Draft (B) Cheque (C) Bill of exchange (D) Banker's Cheque 56. NBFCs are otherwise called-------Banks Alternate Banks Second schedule Banks Para Banks Private Banks 57. The new form of internationally accepted -
paper currency created by IMF is called (A) Euro (B(Doller (C) Special Drawing Rights (D) Plain Paper 58. Special Drawing Right was introduced in the year (A)1971 (B)1972 (D) 1965 (C) 1970 59 ------ was the first to develop the Bank rate as a weapon of credit control Federal Reserve system USA The Bank of England Richs Bank Sweeden Reserve Bank of India 60. RBI Act came into force on (A)6th March 1934 (B) 1st April 1935 (C) 1st January 1935 (D) 6th March 1935 61.Which five year plan recoganised Co-operation as an "Instrument of planned economic action in democracy" (A) First (B)Second (C) Third (D) Fourth 62. The National Co-operative Development Corporation(NCDC) was established by an Act of parliament in the year A)1960 B)1961 C) 1962 D)1963 63.The home land of Co-operative store movement
A)Germany B) Great Britan C) India D) Denmark 64.The Kerala Co-operative Societies Act 1969, came into effect from A)1-4-1969 B) 15-4-1969 C) 1-5-1969 D) 15-5-1969 65. The chairman of Co-operative academy of professional education (CAPE) in Kerala is A)The Chief Minister The Minister of education The Minister of Co-operation None of these 66. The state Co-operative union is established under-----of the Kerala Co-operative societies Act ,1969
A) Section 86 B) Section 87 C) Section 88 D) Section 89 67.The minister of Co-operative in Kerala Sri V.5 Sivakumar Sri Thiruvancoor Sri (.N .Balakrishnan 0) None of these 68.The Co-operative service Examination Board is established as per of the Kerala Co-operative societies Act 1969 A) Section 80 B) Section 80A C) Section 808 D) Section 80C 69. Which of the following best describes the --
meaning of Purchases A)Goods bought on credit items bought Goods paid for Goods bought for resale 70.A provision for doubtful debts is created To write off had debts when debtors become bad debts when debtors cease to be in business 0) To provide for possible bad debts 71 .A transaction relating to sale of assets being entered in Sales book ,is an example of Error of Commission Error of Principle Error of Omission Compensating errors 72. A project with longer gestation period should rely on A) Preference Capital B) Debentures C) Equity Capital D) Long term loans 73. The total of the Sales Day Book is entered on A)The credit side of the sales account in the General Ledger The Credit side of the General A/C in the Sales Ledger The debit side of the Sales A/C in the General Ledger
0) None of these 74. Expenditure incurred on research is an example of A) Revenue Expenditure B)Capital Expenditure C) Deferred Expenditure DC None of these 75. Outstanding salaries account is a Real Account Personal Account Nominal Account None of these 76. Delcredere commission is normally calculated on A) Credit sales B) cash Sales C) Total sales D) None of these 77. Credit note is associated with Purchases Purchases returns Sales Sales returns 78. Accounting equation satisfies which of th& following accounting concepts Dual aspect Money Measurement Going concern 0) Business entity 79. Partner's current accounts are
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