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  • 4/28/2015 DivisionalAccountantQuestion|KeralaPSCPreviousQuestionPapers

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    Divisional Accountant Question

    Question Paper Code :- 106/2014Examination Date :- 19/07/2014

    Medium of Question :- English1.Anaccountingsystemwhichpresentsthebalancesheetintotwopartscalled?A)DoubleentryB)SingleentryC)DoubleaccountingD)Statementofaffairs

    2.Voyageaccountis_______account.A)NominalB)RealC)PersonalD)Noneofthese

    3.InselfbalancingLedgerAdjustmentAccountisopenedin_______.A)BoughtLedgerB)GeneralLedgerC)SoldLedgerD)Noneofthese

    4.ManufacturingAccountispreparedtofindout______.A)CostofgoodssoldB)costofgoodproducedC)NetprofitD)Workinprogress

    5.Theamountpaidtoanauthorfortheuseofcopyrightiscalled?

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    A)MinimumrentB)CommissionC)PatentD)Royalty6.refertotheamountspentonfuel,coal,diselandfreshwaterusedforthepurposeofvoyage.

    A)PortchargeB)BunkercostC)PrimageD)Passagemoney7.Wherethelossofanassenthasbeenidentifiedbythebank,buttheamounthasnotbeenwrittenoffwhollyorpartlyisknownas?A)BaddebtsB)SubstandardassetsC)LossassetD)Doubtfulassets8.Underinflationarycondition____methodwillshowhighestvalueofclosingstock.A)LIFOB)FIFOC)AveragepriceD)Noneofthese9.AnildrewabillonBinilfor30,000forthreemonths.Proceedsaretobesharedequally.Agotthebilldiscount@12%perannumandremitstherequiredproceedsto'B'.Theamountofsuchremittancewillbe____.

    A)15,000B)14,500C)14,550D)14,65010.Duringtheyear2013abusinessconcernearnedanetprofitof42,000.Themanagerisentitledtoacommissionof5%ofthenetprofit.Findtheamountofthecommissionsocharged.A)2,000B)2,100C)2,200D)2,01011.Valuationandpresentationofinventoriesis:A)IAS5B)IAS4C)IAS1D)IAS212.Accountingprinciplesarebasedon...........? A)ObjectivityB)ConvenienceC)PracticabilityD)Subjectivity13.FindtheoddoneA)PurchaseBookB)SalesBookC)PurchaseReturnBookD)CashBook14.Acreditsaleof5,000toSugunanhasbeenwrounglypassedthroughthepurchasebook.Torectifytheerror,Sugunan'sAccountisdebitedwith?

    A)10,000B)5,000C)15,000D)20,000

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    15.Whatisthetotalearningofaworkerfromthefollowingdata?Standardtimeforcompletingthejob50hours.Actualtimetakenforcompletingthejob45hours.Timerateis20perhour,premiumbonusis60%oftimesaving.A)900B)960C)980D)95016.WhatistheEconomicOrderQuantityifannualrequirementis1,600units,costofmaterialperunitsis40,costofplacingandreceivingorder50.Annualcarringcostofinventoryis10%ofinventoryvalue?A)220UnitesB)200UnitesC)280UnitesD)300Unites17.Ifsalesis2,40,000percentofgrossprofitonsale20%,purchase1,75,000,closingstock30,000.Thenopeningstockwillbe.A)47,000B)60,000C)50,000D)67,00018.FindtheoddoneoutA)WasteBookB)DayBookC)RoughBookD)MemorandumBook19.Ifcostofanassetis60,000andlifeperidis4years.Therateofdepreciationis______.A)20%B)30%C)25%D)33%20.Whenfurnitureispurchasedfor10,000.A)CapitalisdecresedB)NochangeincapitalC)CapitalisincreasedD)Totalamountofassetischanged21._____ignorestheoutstandingincomewhilepreparingtheirincomestatement.A)SoletradersB)ContractorsC)DoctorsD)SingleEntrytraders22.Identifytheoddone.A)PriliminaryExpensesB)RepairandMaintananceC)ErectionExpensesD)EstablishmentExpenses23.Beforeacceptancebythedraweeabillofexchangeisknownas?A)ContractB)AgreementC)DraftD)Noneofthese24.____isagainsttheprincipleofconventionofconservatism.A)provisionforBaddebtsB)provisonfordiscountondebtorsC)provisonfordiscountoncreditorsD)provisionfordepreciation25.Theterm_____isusedtowriteoffthevalueofleaseholdproperties.A)AmortizationB)Depreciation

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    C)ObsolescenceD)Depletion26.Ifdirectmaterialconsumedis60,000.DirectLabouris20,0000,Factoryoverheadsexpenseis10,000,openingandclosingworkinprogressare15,000and18,000respectively,thenworkscostwillbe_______A)80,000B)87,000C)1,05,000D)90,00027.Ramsends50tablefanstoRahimcosting300pertablefan,tobesoldat20%abovecostprice.Saleswillbe____.A)18,000B)15,000C)20,000D)22,000

    28.Ifthecashbookdoesnotcontaindiscountcolums,discountallowedandreceivedwillbepassedthrough_____.A)DiscountAccountB)JournalC)DayBookD)SuspenseAccount29._____isconsideredforthecalculationofCapitalFund.

    A)SalaryoutstandingB)SubscriptionoutstandingC)SubscriptionprepaidoflastyearD)Salaryprepaid30.FindtheoddoneA)Dockdues

    B)OctroiC)CarriageD)Exportduty31.2,5,11,17,23,____,41

    A)21B)31C)34D)2932.0,5,22,57,116,____A)205B)200C)161D)Noneofthese33.Whichisthesmallestnumberofsixdigitswhichisdivisibleby111?A)100121B)111111C)100111D)10001134.Whatis90%of90%of100?A)63B)72C)81D)9035.333333/1.1=?A)3130B)303030C)3010

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    D)3100336.Fromagivenpoint,howmanytangentscanbedrawntoacircle?A)0B)1C)2D)337.Raviranks18thinaclassoffortystudents.Whatishisrankfromthelast?A)23B)20C)19D)2438.Ifthetimeinaclockis9hours20minutes,whattimedoesitshowsonamirror?A)2:40B)4:20C)6:20D)4:4039.5n(25)n1/(5n1(25)n1)=?A)0B)20C)25D)540.Findtheanglebetweentheminutehandandthehourhandofaclockwhenthetimeis7.20?A)90B)95C)100D)10541.Iftheprogression3,10,17,____and63,65,67,____aresuchthattheirnthtermsareequal,thenthevaluesofnis?A)17B)13C)63D)2042.Howmanythreedigitnumbersarethereinwhichallthedigitsaredistinct?A)648B)548C)608D)50843.Anumberwhendividedby342givesaremainder47.Whenthesamenumberisdividedby19,Whatshouldbetheremainder?A)12B)13C)9D)744.Theanglesofatriangeareintheratioof4:6:10.Whatisthevalueofthelargestangle?A)60B)90C)70D)8045.Thesumofnumeratoranddenominatorofacertainfractionis11.Ifoneisaddedtothenumerator,thevalueoffractionbecomes1/2,thefractionis?A)3/8B)4/7C)5/6D)Noneofthese46.Thespeedofacaristwisethatofatruck.BothstartedfromPalakkaduandreachedatSalem.Ifthetrucktook3hoursmorethanthecar,whatwasthetimetakenbythetrucktoreachatSalem?A)9hoursB)6hours

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    C)5hoursD)4hours47.Afarmerhas50Kgwheatinhand,partofwhichhesellsat8%profitandtherestat18%profit.Hegains14%altogether.Whatisthequantityofwheatsoldbyhimat18%profit?A)25KgB)15KgC)40KgD)30Kg48.Thesumoftwonumbersis2490.If6.5%ofonenumberisequalto8.5%ofother,thenoneofthenumberis?A)1200B)1301C)1411D)207049.Weightofacowandabuffaloareintheratioof4:5.Cow'sweightincreasesby10%andthetotalweightofcowandbuffallotogetherbecomes82.8Kg,whcihanincreaseof15%.Bywhatpercentdoestheweightofthebuffaloincrease?A)20%B)19%C)27%D)29%50.Theleastnumberofsquaretilesrequiredtopavethefloorofaroomhavinglength11m47cmand10m36cmbreadthis?A)868B)930C)880D)836NoAnswer51.Iftheradiousofacylinderisdoubledandtheheightishalved,whatistheratiobetweenthenewvolumeandpreviousvolume?A)1:2B)2:3C)2:1D)Noneofthese52.HowmanydayswillbetherefromJanuary1992toApril1992?A)120B)121C)119D)12253.Areaofsquarefieldisonehectare.Whatisthelengthofthediagonal?A)100B)100root2C)50D)50root254.Achessboardcontains64equalsquaresandtheareofeachsquareis2.56cm2.Findthelengthofonesideofthechessboard?A)12.8B)10.2C)13.4D)14.655.Inhowmanywayscan5personsbeseatedaroundacircletableinameeting?A)22B)20C)24D)2656.Fatheris4timesasoldashisson,in30yearshewillbeonlytwiseasoldashisson.Thenthepresentageofthefatheris?A)50yearsB)60years

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    C)80yearsD)40years57.Thelengthofarectangleisincreasedby20%.Whatwillbethepercentagedecreaseinitsbreadthsoastohavethesamearea?A)115/6B)143/4C)101/3D)162/358.Theaverageof11resultsis60.Iftheaverageofthefirst6resultis59andthatofthelastsixis62,findthesixthresult?A)66B)76C)56D)7059.Sixbellscommencetollingtogetheratregularintervalsof3,6,9,12,15and18secondsrespectively.In30minutes,howmanytimes,dotheytolltogether?A)13B)17C)11D)1960.Theaverageofthetwodigitnumberwhichremainsthesamewhenthedigitsinterchangetheirposition?A)45B)55C)65D)7561.Aschoolhaspnlythreeclassescomprisedof40,50and60studentsrespectively.Intheseclasses10%,20%and10%studentsrespectivelypassedtheexaminations.Whatisthepercentageofstudentspassedtheexaminationfromtheentireschool?A)121/3B)151/3C)111/3D)131/362.Thesalaryofaworkerwasfirstincreasedby10%andthereafterdecreasedby7%.Whatwasthechangeinhissalary?A)4.5%B)5.6%C)2.3%D)3.4%63.Thesidesofatriangeareintheratioof1/2:1/3:1/4.Iftheperimeteris117cm,findthelengthofthesmallestside.A)27B)28C)34D)3864.SasiandSomanagreedtodoaworkfor112.Sasialonecandoitin7daysandSomanalonein8days.Withthehelpofanothermantheycanfinishtheworkin3days,thenwhatamountdoesthemanget?A)30B)42C)32D)2265.Acarduringitsjourneytravels30minutesatthespeedof40km/hr.another45minutesatthespeedof60km/hrandfortwohoursataspeedof70km/hr.Findtheaveragespeedofthecar?A)70km/hrB)63km/hrC)53km/hr

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    D)noneofthese66.Everybodyinaroomshakehandswithoneanother.Thetotalnumberofhandsshakesis66.Thenumberofpersonsintheroomis?A)12B)11C)14D)1667.Amathematicspaperconsistsoftenquestions,whichisdividedintotwoparts,IandIIeachpartcontainsfivequestionseach.Astudentisrequiredtoattemptsixquestionsinall,takingatleasttwoquestionsfromeachpart.Inhowmanywayscanstudentselectthequestions?A)100B)150C)200D)24368.Inanelection,involvingtwocandidates,132votesweredeclaredasinvalid.Thewinningcandidategot54%ofthevotesandwonby192votes.Thetotalnumberofvotespolledwas___?A)2400B)2532C)2530D)252569.Avesselcontains10litresofmilk.First2litresofthecontentareremovedandreplacedby2litresofwater.Subsequently,4litresofvessel'scontentsisremovedandreplacedby4litresofwater.Finally,6litresofvessel'scontentsisremovedandreplacedbylitresofwater.Whatisthequantityofmilkleftinthevessel?A)1.92litresB)1.82litresC)1.72litresD)1.62litres70.Inaclub70%membersreadEnglishnewspaperand75%membersreadMalayalamnewspapers,while20%donotreadbothpapers.If325membersreadboththenewspapers,thenthetotalnumberofmembersintheclub?A)600B)400C)450D)50071.'HolyHell:AMemoirofFaith,DevotionandPureMadness'isabookwrittenby?A)James.P.FarwellB)JenniferLawrenceC)GailTredwellD)LeonardoDiCaprio72.WhohasbeennamedPeoplefortheEthicalTreatmentofAnimals(PETA)Personoftheyear?A)ShashiTharoorB)HeryRajaonarimampianiaC)GhulamNabiAzadD)BanKiMoon73.SreeNarayanaGurudiedintheyear?A)1922B)1924C)1926D)192874.Before'QuitIndia'movement,theBritishGovernmentmadeaplantoimprisonGandhijiandotherCongressleaders.Theplanwasknonas?A)OperationWhitePointB)OperationZeroHourC)OperationSuccessNight

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    D)OperationDefendStar75.WhoemergedchampionoftheAustralianOpenWomen'sSingles2014title?A)DominikaCibulkovaB)LiNaC)VictoriaAzarenkaD)KimClijster76.WhcihIndianleaderwasdismissedbytheBritishfromtheIndianCivilService?A)TejBahadurSapruB)SubhashChandraBoseC)SurendranathBanerjiD)DadabhaiNaoroji77.ThewatershedbetweenIndiaandMyanmarisformedby?A)TheNagahillsB)KanchanjungaC)TheAravallisD)ShivalicHills78.NamethefirstwomenheadoftheStateBankofIndia?A)KanikaBhytaniAnandB)BegumPaveenSultanaC)KirtiGargD)ArundhatiBhattacharya79.Kautilya'sArthasastrareferstotheriver'Churni'asoneoftheplacesinIndiawherepearlscouldbefound.Identifytheriver.A)NarmadaB)PeriyarC)KaveriD)Bharathapuzha80.WhorepresentedIndiaatthe22ndCommonwelthHeadsofGovernmentmeetinColombo?A)ManmohanSinghB)A.K.AntonyC)SalmanKhurshidD)SashiTharoor81.NamehefirstmoonrovermissionofChina,whichistheworld'sthirdlunarrovermissionfollowingtheUSandtheformerSovietUniondecadesago?A)Chang'e3B)Shenzhou10C)Tiangong1D)LongMarch2F82.BandarSeriBegawanisthecapitalof?A)KiribatiB)MicronesiaC)PapuaNewGuineaD)Brunei83.ThecountrywhichdecidedtowithdrawfromtheCommonwelthcallingitneocolonist?A)SouthAfricaB)GambiaC)SudanD)DemocraticRepublicofCongo84.ThebirthplaceofAyyankali?A)AmbooriB)KaniyapuramC)VenganurD)Neyyattinkara85.NamethePrimeMinisterofIndia,theonlyheadofthegovernment,whotookpartinthefirstinternationalenviornmentconferenceorganisedbytheUN?A)JawaharlalNehruB)LalBahadurSastri

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    C)IndiraGandhiD)RajeevGandhi86.TheUNESCOhasdeclaredIndia'sNicobarIslandas?A)AWorldBiosphereReserveB)WorldHeritageSiteC)WorldEnvironmentFriendlySitesD)WorldHistoricalSites87.ArakanyomaisextensionoftheHimalayaslocatedin?A)NepalB)IndiaC)BhutanD)Myanmar88.Nametheauthorofthebooktitled1283?A)SaniaMirzaB)PeleC)RafaelNadalD)Maradona89.DuringtheIndianfreedomstrugglewhoamoungthefollowingstartedamagazine'TheIndianSociologist'?A)SubhashChandraBoseB)AurobindoGhoshC)SuryaSenD)ShyamjiKrishnaVarma90."InthisinstancewecouldnotplayofftheMohammadansagainsttheHindus".TowhicheventsdidthisremarkofAitchsonrelate?A)Revoltof1857B)NonCooperationMovementC)CivilDisobedienceMovementD)QuitIndiaMovement91.Aringroad_____aroundthecity?A)isbuildingB)havebeenbuildingC)isbeingbuiltD)hasbuilt92.Youareveryarrogant.Itishightimeyou___thatyouarenotthemostimportantpersonintheworld?A)havebeenrealizedB)realizedC)realizingD)realize93.Heisoneofthebestactorsthat_____everlived?A)hasB)hasbeenC)havebeenD)have94.'Lettheguardsbearmed",heordered.(Choosethemostapproriateindirectspeech)A)Theguardsorderedhimtobearmed.B)Heorderedthattheguardsshouldbearmed.C)Hesuggestedthatlettheguardswerearmed.D)Hesuggestedtheguardsthattheyarearmed.95.Choosethecorrectsentencefromthefollowing.A)AncientIndiawaslargelyindebtedtoIranianideasandpractices.B)AncientIndiawaslargelyindebtedbyIranianideasandpractices.C)AncientIndiawaslargelyindebtedwithIranianideasandpractices.D)AncientIndiawaslargelyindebtedinIranianideasandpractices.96.Themeaningoftheidiom"tocooksomebody'sgoose"is?A)exaggeratethegoodquallitiesofapersonB)ensurethatsomebodywins

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    C)prepareadeliciousdishD)ensurethatsomebodyfails.97.ChoosethebestantonymforOBLITERATEA)exculpateB)forgeC)abhorrentD)noneofthese98.Whatdowecallagroupofdolphins?A)aherdB)aprideC)apodD)aswarm99.Whatisthefemininegenderof'ram'?A)doeB)jennyC)mareD)ewe100.ChoosethebestsynonymforDOCILEA)gentleB)puzzlingC)stupidD)stubborn--------------------------------

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