psc divisional accountant - kerala general service examination

Date of Test : 23.01.2016

Medium of Questions: English

Question Paper Code: 015/2016

Exam Name: Divisional Accountant - Kerala General Service

PSC Divisional Accountant - Kerala General Service Examination

Previous Year Question Paper

]lN Ut Iff il lu

1. Who is lhe lounder o, ,Mlavadi ?A) C. KrishnanC) T.K. l\,4adhavan

A) 190C

c) 1908

5. Which is nolaworkol trayimmanA) Keechaka VadhamC) oakshayagam

A) kinjatakkuda

7. Who js known as Dharmaraja ?

C) AyiliamTrunal

B) 1907

D) Noneoflhese

Thampi?B) Unala SwayamvaGmo) Bavanavijayam

B) ThnssurO) Kochi

B) KarlhikaTlrunalD) UtramTitunal

B) Moorkkothu KumaranD) K Sukumaran

8) lrlan HabibD) Rantachandra Guha

a) Mullai

D) Kuinchi

B) BaliapattomO) Noneofthese

01s12016

2. Annie Aesanr chaired a potiticat conference in Matabar hetd atA) l,lanjeri B) o{appatamC) Vatakara D) Kannlr

3. Which is nola wolk of Vakkom Moutavi?A) Musim B) A stamc) AtBayan D) swadeshabhimani

4. TheSadhujana ParipalanaYogamwas established in

6 The firsl conlerence of Kochi Rajya Praja tvandatam was hetd al

8. The Indian authorwho is awarded Fukuoka pize in 2O15 rs

9. 'l\,lutugan'was lhedeitywoGhipped by the peopte ot

C) NaliniMalani

A) Nefalc) Palai

A) Eri

C) Pazhi

10. The second capiialol Ezhimata Kingdom was

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fi52016 n||lllxllt11. who was notan astronomerin ancienl Kerala ?

a) Haddana B) thanu Ravi

C) Govindaswami D) Sankaranarayana

12. The lirst Speaker ol lndian Lok Sabha is

A) lvl.A. tl,ryengar B) G V l,'lavlankar

C) G. B. Panlh D) Noneofthese

1 3. Who is known as the father of 'Panchayali Raj' syslem ?

A) Gandhrji B) RaJiv Gandhi

C) Ashoka Mehla D) Balwanl Roy lvlehla

14. Who was not involved in the Faqn updsinq oi 1776-77 ?

A) Wilayal Ali B) BhavaniPalhak

C) Mainumshah D) ChiragAlishah

15. ouinglhe Revoltol1857lhe movement in Rohilkhand was led by

A) Kunwarsingh B) oosl Khan

C) KhanBahadulKhan D) Raghunath Singh

16, Ramabai, wite of I\,1.G. Ranade, wasthe foLlnder otA) Bhalath sth€e Mahamandal B) ShardasadanC) Bharath Mahila Paishal D) Arya l$ahila Samaj

17. ln lhe NationalFilm Awards announced in March 2015, the besl popular lilm

A) Coud B) Khwacla

C) Asha for Ja or Majhe D) Noneollhese

18. August Kranti Maidan isconnected wilhA) Quil Ind a l\,4ov€ment B) R. I N. lvlutiny

C) | N. A.Trials D) Augusloff€r

19. Kanhu Nlurmu was lhe leader ofA) Pabnauprising B) Nlunda Rebellion

C) SadhatBebellion D) BhillsMovemenl

20. Guruvayur Satyag€ha was inspifed by a resolution passed in the politlcal

conlerence held aiA) Guruvayur B) lvlanjeri

C) Varakara D) Callcui



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23

21.

25. [,'lary was an _

The criminaias weit as hts accompliceA) was B) we€

A) lancy B) imagination

Pick oul the n$restin meaninq:

C) To iake oit

Select lheword opposile in mcaning toThe disheyel/ed appearance ofrhe two

015t2016

C) havebeen D) arc being

C) lichon D) are

B) To lose one s lemperD) To be arrborne

men on lhe slfcet madc everyonetak€

22.

24.

24.

29

B) lidy C) conlidenl

c) arumni

c) or

a) Oscar:D) rabbil s

C) doesn'the

C) demote

D) cornplacenl

D) alumna

D) at

26. lrmlond _ readrngbools.B) 01

B) BPOS

B) did he

27 Choose lhe proper sequcnce ol rhe senrence jumbted up

P. thatman is ignorantofhis ownse[O. musl nor beallowedR. lo cloud the orhar facrS. lhal man has reachedthe moonA) POFS C) SOBP D) SPBO

P,ck oul lhe identicalpair:LAUBEL: VICTOB::

r-le knows nobody in the cotony,

30 Pick oul lhe coiiecrly spelt wor.l

O) didnlho

B) dipos"^



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015/2016

C) lvlercanlile system

31 The besl method or keeptng petiy cash ls hnown as

rmull|!on!

A) tawings Acco'rntC) CashAccounl

33- ThesuQlus which is nol shown

C) Secrd Reserues

34. When the drawee on acceptng

Ai Acceptance ot billC) ft ndilronal accopbnce

35. Voyage Accounts includeA) Only income earnedB) Onlylhe expendilure incufred

32. Goods laken by the pfoprielorlorhis personaluse should be crcdited lo which

B) Cash syslemD) Accrual syslem

B) Adverlisemenl Ac-count

D) P! rchases Account

in lhe Balance Sheet is known asB) ReseNo FundD) General Beserue

a bill, ma*s on it lhe place ol payment, il is

B) Domicil€ ol billD) Local ac{:eprance

B) S€ctional balancingD) Single entry syslem

36.

C) Bolh income earned andexp€nditLrre incurred

D) Non€ ollhese

"Pay Mr. Kumaror ordei', lhis is an example ol which lyp€ oi endorsernent ?

A) SpecialendorsementB) Bestriclive endorsemenlC) San Recoulse endoFementD) Facullalave endotsemenl

Tne syslem wher€ conlrol accounls are kept as mernorandum accounts and do

not lorm part ol double enlry |s lnown as

34.

A) M€rcantile systemC) Seli'balancing

R€newal fe€ for palenls is an example ol which lype of expenditure ?

A) CapitalBQeodilureB) Delen€d Rov€nue gQenditure

C) lvliscellaneous ExpendilursD) Fevenuo Exp€ndnurc



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39.

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44.

"Sola ol Exchange' appearing on a Bi[otExchange msans thatA) Biildrawn in a setB) Foreign bills havinq nodocumenBanachedC) Bills have not been dlawn in a setD) Bills having c€nain documenls aitached

h whch method ofpicing, stock is vatued atcun€nise ingpriceless estimaiedprolit margin and less trhe esrimated cosr ot disposat ?A) Sp€cilic pdce merhodB) Average pice meihodC) Slandafdprice metodD) Adjusted setting prtce method

45.

The totalsales ol a trader during a given periodisknown asA) Outpuio) tncome

42. Excess ol purchase pice oversetting price isA) Gross prolil B) NerprofilC) Gross loss D) Net toss

,13. ll rhe rinn's capirat is Bs. 1 o,ooo, tiabitfties are Rs 2,ooo, ihen rhe tolal assersot the lirm willb€A) Rs.14,00o B) Rs 12,000C) Rs.8,000 D) Rs.22,000

44. Preliminary e)(pense is an sxampte of which lype ot assers ?A) Curenrassets B) Fixeoasse6C) Intangibleasseb D) Fictrrous $ssls

46,

hcome lax pajd by a sote proprietoron his busjness income shoutd beA) Debiled to Trading Accounl8) DebiledtoPlolit andLossAdountC) Deducled trom capitat in Balance Sh€elD) DedlctediromCash Account in Batance Sheet

When goods are retumed torhe supptier, which document is senl ro him ?A) Debilnote B) CrcdilnoleC) Columnarjournals D) Both debit nore and credirnole



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C) O€licienc"y Accounl

B) DiscounlAccounl

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48.

C) Madlinery

49. Legacles are gsnerdlyA) Capitalised and taken in Balance Sheet

B) Treated as income andcrediled lo lncome and Expendilure AccoLrnl

C) Treated as expense and debiled to hcomeand Expendilure Accouni

D) Treated as reven're expendjlufe

50. Outslanding saladescomss under

B) NominalAccountC) PersonalAccouD) Expefse Accounl

51 , In lhe case of a Retiring of a bill, which account is debiled in the accounts ol a

lf opening slock is Rs- 4,ooo cost ol purchase is Fls 14'000 and lhe cosl ol

aoods soid is Bs. 12,000, lind oul the value ot closing slock.

A) Rs.6,Ooo 8) Rs 30,000

C) Bs.22,ooo D) as.8,ooo

Oepletion method ol depreciation is used inB) N-4ines

D) Parenl ights

52.

53.

Fixed cost Per unit ancreases when

A) Prcduction volume decrcases

B) Production volume increases

C) Production volume remalns cofslanlD) Variable cosl pef unitdecreases

Purchase oI oilice fumlture was debiied to Purchase Acrount. This is an example

of which lype ol error ?

A) Eror ol OmissionB) EnorolCommissionC) Errorol PrincipleD) Compensalang erro6



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54. Fleserues wh ich are noi avaitabte,orA) Bevenue Fesen7esC) Dividend Equalisation Reserves

55. A Promissory Note is drawn by

C) Both Debtor and Creditor

____-....-

0t92015

diskibution as dividend are known asB) Capitat Hese.vesD) General Reseryes

B) Credblo) Bank

56 An dccount oppned at Ine Dac^ ot lhe tedger ro make tr setr-bata.lcrng |s ino{n asA) SuspenseAccounla) AdjushenrAccounl

D) IriatBatance

57. The tedger which contarns an accounl lorrecerprs, tssues andstock_in hand is known

B)

D)

each class ol material

Job LedgerSroresLedger

A) Cosl Ledger properC) Stock Ledgef

58. A Statecheque meansA) Cheque payabte to bearerB) Chequethal has noi been crossedC) Acheque lhat is some momhs otdD) Cheque bears a dale laler than he currenl date on which they are drawn

59 ll'lc.h ,syslgm

or waCe payment consider the ratio thar .wort done bears ro

A) Time Bare SystemB) Piece Rate SyslemC) Efficiency pay SysremD) Bonus Sysrem

60. A statement prepared lo te$ lhe arithm€ticat accuracy ot books ol accounls is

A) TialBalanceB) BatancesheelC) Bank Reconcitialon StalemenrD) Iradjng and proiit and toss Accounr



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61. The ne)d term in thefollowing sequence is

2,9,28,65 -A) 1? B) 126

63. Factors ol 81P - P5 is

A) p(e - P'?) (e + P'?)

c) p(9 + P?)(3 + P)(3- P)

c) 129 D) 125

B) p(9 + p1ip'z 9)

D) p(e-p'z)(3+P)(3+P)

A, o i 6t three numberstr'stis n4ice lhe second and one lhirdollhe third number'

"' iii"'',##"';ffi"",;'0"" '" iilt'""

'r'" *-

"r ri'"t and thi'd numbe' is

;i;; B) 24 c) 32 D) {o

rxx x 31ri x+t+t+-+ 6=-,A)4 B) 3 c) 2 D) 1

D) 3;

in 1 2 seconds whal is lhe

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D) 59

D) '81

64. The su m of the digits of lwo digii number ls 1l and the difierence ol lhe filsl digit

iromlhe second is 5 The lwo digit numoel |s

or * B) 83 c\74 D\n

65.

66. ,r ts .rsfi-e] x=1s!,rhenxis

6A) r13 -, 13

_, -65

67. A 1 80 met€r long lrain crosses a 60 rneler platiorm

speed ol llain inkntftr' ?

B)e c) 63A) 42

ee a]'z]-s.]-ri=t

ot zoJ a1 za? c1 zal



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69. Sum o, two numb€rsA) 45

._ 17

"/ 1C

71.

A)6

* 6" .55 .30' -'' -lE;E- ='

A) 200

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Then lhe jargenumberjs

o) 35

is 45. Their ditterence rs 15.8) 30

or rhe tollowjng tradion lshighest ?

B) = c)

c) 2s

c) 24

B) vEo c) *? D) 12

73 Sum_oJ enerior angtes anc, inl€rior angtes ot a regura, hexagon |sA) 360 B) 54O c) 7m D) 1O8O

-. 200", -- c) 3m ^. 300

ot "i ,x

D)m

rrom ns own square is 3

^ jl: f :: ?l irff ;:i :illBren vears aso was 2 : 3 !r the ratio or their presenr

A) 40 B) 36

76. ll rhe remainder oblain€d by subvactrnq a numoerrmes rhe number, what is the number ?A)s B)4 c)6 D) 9

n. ll1OOis2O./"ot anu'j,h€r, hen what rh€ 120'l" ol th€ numttq ls ?A) lm B) 120 c) sm D) 600



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0152016

78. fhe nen number n lhe following sequenc€

10,20,32'',16 62,

-c)

^t rr

79. ll sin

D) 7s

2 black balls lfaballistaken andom whatislhe

ball ?2

lllfi|[|fifim !

80

3

5A) 5

3B)z

80. Thsfe are 3 whiie balls and

p(obabililythal it is a black

A), B)a

" i3;""""":l;1^?:;in:':, :xilHi'j l/".d:?1i1i:"''T":::'i; ffi:lam;u woutdAs€' as$ha,e or prcnl .)

7m Dr 8oo

2+

c)

82.

83.

Th€ aihmeticaveGge ol lO numbers is lO lf one is added lo each numDer' oy

h;; much would lhe average ncrease ?D) OB) 10

Br qnl 11'2

*-"*'"'ffi *3#".."3*oiq"3*ffi t33'qu

c)1A) 11

A) nin + 1)

1n)s1B]:

4 +6 + ...?

$![?rf)6

^, !'lrl1f"1 2

1

85.

B)

l",27

c) 6 D) 75



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87. A work can be compteled bv 24 man,n 17 a

', 0"'".,'*'".0".!iji"o,il#;;l{,1i"iil" - comprore rhe worr'n

B)8 c)9 o, lo

84. A &pos sanamount As.3O,0OO to obtam asinperyea' ior rn,ce yeaa wi;i;i##,;;;l'r"";:ifi:,"1jT fl:3lJ?'"A) Bs.10,800 B) Fs.4o,soo c) Rs.3,tjoo D) Rs 33,600

*n"t o"n or 1f

B) c) : D)_

,rr"rt"ol"* ,5r, ,e;,

j, $ ""0 $values, which one willbe lhe fourth ?

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86. The area ofrhe ta.gesl chcle lhal can

z "r '" rrur." n ??r

7

o); u);

91. The compound interest on

B) Bs.

015/2016

De orawn inside a rectangte wilh 8 cm by

c) ls4cm'z ^. 2288

are ananged in ascending order ot their

?

1

i

eg. ^3- is

or I

90

^,4"/ 13 o,;

BandCis 1:2.It

o) m

A) Rs.250

T_he .aro between ages ot A dnd Brs 2.3 and rhat beMeenI"e su'n or lhe ages of ihree is 110 yedrs. how o,d rs c ?A)O 8)40 c)50 -'

Fs. 2,500 at lhe rate ot 5ol. per yearaflertwo yeals

s00 C) 8s.274 O) Fs.z56

92.



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93. on souing an anicle lof Rs 3oothereisagainol11J% whal is ils cost pice ?

-- i, ^

" B) xt c\m D) 25o

* *.i0.*='A)1

Th€ bsst approxmallon ot.J2 among th€ givoNalues'" O, t.or*,

A) 1.41 B) 1414 u' r'4r*

ll Tr + 5v = 107 and 5x + 7y - r/ fi6n th€ value ol xv is

B) 120

;; ; D) Noneorthes€

1

97. [ '6 = 1 .732 then nearest vatue ol G among siven values is

111

95.

96.

B) 0 5Zl c) 0.578 D) 0.575a) 0.5m

98, 12mencsnctoapisceolworkin10days How many mon would be required lo

clo lh€ same in 8 days ?D) 18

B) 15 c) 16

A)3c)9

A) 14

99, A car covers lhe irsl 35 km ol ils joumey n 45 mrnuss and cov€rs the remanng

"" in"i.]n iirn'*"". whal is the averaqe spsed of lhe c€t ?

;;;;,. B) 50 t'r/hr' c) 52 kdhr. D) 60 knvhr'

lm, I surlacs area and votume ol a sph€re can be r€p€senied by lh€ same numb€r'

i*-" fi"i i" tt" r""gtl' ot lh6 dlamster ol lhe sph€r€ ?

B) 6

D) Cannol be clel€mined



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psc divisional accountant - kerala general service examination

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