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Ph.D. ENTRANCE TEST EXAMINATION, 2021

COMMERCE

Time: Two Hours

Maximum Marks: 100

Minimum Pass Marks : 50

uksV& lHkh iz”uksa ds mRrj nhft,A lHkh iz”uksa ds vad leku gSaA

Attempt all questions. Each question carries equal marks.

1. ;fn nks la[;kvksa dk xq.kksRrj la[;kvksa dk ek/; 15 vkSj gjkRed ek/; 9 gS rks

mudk lekUrj ek/; gksxk&

(A) 12 (B) 25

(C) 23 (D) 24

If Geometric mean and Harmonic mean of two numbers are 15 and

9. Their arithmetic mean will be

(A) 12 (B) 25

(C) 23 (D) 24

2. U;wure oxZ jhfr dk lw= gS&

(A) yc= ax+b (B) yc=bx+a

(C) yc=x+ab (D) yc=a+bx

The formula of least square method-

(A) yc= ax+b (B) yc=bx+a

(C) yc=x+ab (D) yc=a+bx

2

3. dkyZ fi;lZu jhfr dk izfriknu gqvk Fkk&

(A) 1890 (B) 1980

(C) 1900 (D) buesa ls dksbZ ugha

Karl Pearson method propounded in-

(A) 1890 (B) 1980

(C) 1900 (D) None of these

4. dkyZ fi;Zlu ,d izfl) Fks&

(A) vFkZ”kkL=h (B) izk.kh”kkL=h

(C) oSKkfud (D) dksbZ ugha

Karl Pearson was a famous:

(A) Exonomist (B) Biologist

(C) Scientist (D) None of these

5. *,d efgyk dh lqUnjrk* fuEu izdkj dk ekiu gS&

(A) ikfj”kq) ekiu

(B) lkisf{kd ekiu

(C) ifj”kq) ,oa lkisf{kd nksuksa izdkj dk ekiu

(D) buesa ls dksbZ ugha

“Beauty of Lady” is following type of measurement:

(A) Absolute Measurement

(B) Relative Measurement

(C) Absolute and Relative both type of measurement

(D) None of these

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6. fooj.k ekikad ekirk gS&

(A) O;ogkj (B) fu’iknu

(C) izfrn”kZ (D) laxfr

Coefficient of variation measures the:

(A) Attitude (B) Performance

(C) Sample (D) Consistency

7. fuEu esa dkSu lk lEcU/k lgh gS &

(A) 𝐺.= √𝑋 − 𝐻.𝑀 (B) 𝐻.𝑀 = √𝑋 − 𝐺.𝑀

(C) �̅� = √𝐺𝑀 × 𝐻𝑀 (D) 𝐺.𝑀 =

𝑋 + 𝐻𝑀

2

Which of the following relationship is correct-

(A) 𝐺.= √𝑋 − 𝐻.𝑀 (B) 𝐻.𝑀 = √𝑋 − 𝐺.𝑀

(C) �̅� = √𝐺𝑀 × 𝐻𝑀 (D) 𝐺.𝑀 =

𝑋 + 𝐻𝑀

2

8. ek/; ds fy;s fopyuksa dk chtxf.krh; ;ksx&

(A) “kwU; (B) udkjkRed

(C) ldkjkRed (D) izR;sd ds fy, vUrj

Algebraic sum of deviation from mean is:

(A) Zero (B) Negative

(C) Positive

(D) Difference for each case

4

9. ekud fopyu cjkcj gksrk gS&

(A) 4

5M.D

(B) 5

4M.D

(C) 4

6M.D

(D) 2

3M.D

S.D. is equal to:

(A) 4

5M.D

(B) 5

4M.D

(C) 4

6M.D

(D) 2

3M.D

10. oxhZdj.k dh fof/k gS&

(A) HkkSxksfyd oxhZdj.k (B) le;kuqlkj oxhZdj.k

(C) xq.kkRed oxhZdj.k (D) mi;qZDr lHkh

Model classification is:

(A) Geographical classification (B) Cronological

classification

(C) Qualitative classification (D) All above

11. fo”ys’k.k fof/k dk iz;ksx gksrk gS&

(A) lekUrj ek/; (B) ekf/;dk

(C) cgqyd (D) gjkRed ek/;

Analysis Method is used in-

(A) Arithmatic mean (B) Median

(C) Mode (D) Harmonic Mean

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12. ;fn ekud fopyu 5 gS rFkk ek/; 50 gs rks fopj.k xq.kkad dk ewY; D;k

gksxk\

(A) 20 (B) 10

(C) 80 (D) 90

If standard deviation is 5 and mean is 50 then what is the value of

C.O.V.?

(A) 20 (B) 10

(C) 80 (D) 90

13. vifdj.k fdl Js.kh ds ek/; gksrs gS\

(A) izFke (B) f}rh;

(C) r`rh; (D) buesa ls dksbz ugha

Mean of dispersion are which series-

(A) First (B) Second

(C) Third (D) None of these

14. orZeku o’kZ ij vk/kkfjr lwpdkad gS &

(A) ySfLi;jS fof/k (B) ik”ps fof/k

(C) fQ”kj fof/k (D) ek”kZy fof/k

Index Number based on current year-

(A) Laspeyere’s Method (B) Paasche Method

(C) Fisher method (D) Marshall method

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15. 500 :- dk 121

2% ewY; D;k gS+\

(A) 60 :- (B) 52 :-

(C) 62 :- (D) 62-50 :-

The value of 121

2% Rs. 500 is:

(A) Rs. 60 (B) Rs. 52

(C) Rs. 62 (D) RS. 62.50

16. xsan ,oa cYyk fdl ekWax dk mnkgj.k gS &

(A) la;qDr ekWax (B) iwjd ekWax

(C) O;qRiUu ekWax (D) dksbZ ugha

Ball and Bat is example of which Demand-

(A) Joint Demand (B) Complementry Demand

(C) Derived Demand (D) None of These

17. ,Dl rFkk okbZ ds vfHkiszj.k fl)kUr dk izfriknu fd;k gS&

(A) eSLyks (B) vkÅph

(C) gtZcxZ (D) eSd~xszxj

The theory of motivation of X and Y introduced by:

(A) Maslow (B) Ouchi

(C) Herzberg (D) MC Gregor

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18. ,- ,p- eSLyks fuoklh Fks &

(A) teZuh (B) vesfjdk

(C) Qzkal (D) baXyS.M

A. H. Maslow was resident :

(A) Germeny (B) America

(C) France (D) England

19. jkstxkj fl)kUr lEcfU/kr gS&

(A) LFkSfrd vFkZ”kkL= (B) O;f’V vFkZ”kkL=

(C) lef’V vFkZ”kkL= (D) dksbZ ugha

Employment theory is relate to-

(A) Static economics (B) micro economics

(C) Macro economics (D) None of these

20. orZeku esa lkoZtfud {ks= gsrq vkjf{kr m|ksxksa dh la[;k gS&

(A) 9 (B) 2

(C) 8 (D) 10

Number of Reserved Industries for PSU in present are-

(A) 9 (B) 2

(C) 8 (D) 10

8

21. mRiknu Qyu gS&

(A) ykHk dk (B) mRifRr ds lk/kuksa dk

(C) mRiknu dk (D) dherksa dk

Production function is-

(A) Profit

(B) Sources of Production

(C) Production (D) Price

22. orZeku esa cSad nj gSA

(A) 4% (B) 5 %

(C) 6 % (D) 6.5 %

Present Bank Rate is:

(A) 4% (B) 5%

(C) 6% (D) 6.5%

23. Hkkjr esa orZeku CRR gS&

(A) 7 % (B) 6 %

(C) 5 % (D) 3 %

Present CRR in India

(A) 7% (B) 6%

(C) 5% (D) 3%

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24. cSafdax yksdiky ;kstuk dh “kq:vkr gqbZ FkhA

(A) 1993 (B) 1994

(C) 1995 (D) 1996

Banking “Lokpal” scheme was started-

(A) 1993 (B) 1994

(C) 1995 (D) 1996

25. cSafdax vf/kfu;e ikfjr fd;k &

(A) 17 Qjojh] 1949 (B) 1 tuojh] 1957

(C) 14 uoEcj] 1969 (D) 19 tqykbZ] 1969

Banking Regulating Act passed in-

(A) 17 Feb. 1949 (B) 1 Jan., 1957

(C) 14 Nov., 1969 (D) 19 July, 1969

26. laxBu lajpuk ds izk:i gSa&

(A) 7 (B) 6

(C) 5 (D) 4

Forms of Organizational structure -

(A) 7 (B) 6

(C) 5 (D) 4

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27. *osn* fo”ys’k.k fof/k* iz;qDr gksrh gS tgkWa&

(A) tgkW e”khuksa dk iz;ksx gksrk gS (B) lkexzh dk iz;ksx gksrk gS

(C) Jfedksa dk iz;ksx gksrk gS (D) buesa ls dksbZ ugha

VED analysis method is used when-

(A) Machine are used (B) Material are used

(C) Labours are used (D) None of these

28. iSfdax ykxr gS &

(A) mRiknu ykxr (B) foØ; ykxr

(C) forj.k ykxr (D) ;s lHkh

Packing cost is-

(A) Production cost (B) Selling cost

(C) Distribution cost (D) All of these

29. dkj[kkuk mifjO;; izfr”kr ds :i esa clwys tkrs gSa&

(A) izR;{k lkexzh (B) izR;{k etnwjh

(C) dkj[kkuk ykxr (D) ewy ykxr

Factory overheads are recovered as percentage of-

(A) Direct material (B) Direct wages

(C) Factory cost (D) Price cost

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30. ;fn ykxr :- 18]000] ykxr ij ykHk dk izfr”kr 331

3 rks ykHk dh jkf”k

gksxh &

(A) 2]000 :- (B) 3]000 :-

(C) 6]000 :- (D) buesa ls dksbZ ugha

If cost=Rs. 18,000 percentage of profit on cost 331

3 , then profit

will be-

(A) Rs. 2,000 (B) Rs. 3,000

(C) Rs. 6,000 (D) None of these

31. ykxr ;ksx Bsdk mi;ksxh gS&

(A) Bsdsnkj ds fy, (B) Bsdknkrk ds fy,

(C) nksuksa ds fy, (D) buesa ls dksbZ ugha

Cost plus contract is useful to-

(A) Contractor (B) Contractee

(C) Both (D) None of these

32. viw.kZ Bsds ij gkfu dks vUrfjr fd;k tkrk gS&

(A) ykHk&gkfu [kkrk dks (B) fØ;ek.k dk;Z dks

(C) va”kr mijksDr nksuksa dks (D) mi;qZDr lHkh

Loss on incomplete contract is transferred to-

(A) P and L A/c (B) Work in progress

(C) Partly both the above (D) All above

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33. fdl m|ksx esa lapkyu ykxr fof/k iz;ksx dh tk;sxh&

(A) flxjsV (B) pkWdysV

(C) flusek (D) buesa ls dksbZ ugha

State in which Industry operating costing will be used-

(A) Cigrate (B) Chocolate

(C) Cinema (D) None of these

34. fLFkj rFkk ifjorZu”khy ykxr foHksn eq[;rk egRoiw.kZ gS&

(A) bdkbZ ykxr (B) ifjpkyu ykxrq

(C) Bsdk ykxr (D) buesa ls dksbZ ugha

Fixed and variable cost classification is of special importance in-

(A) Unit costing (B) Operating costing

(C) Contract costing (D) None of these

35. ifjogu ykxr Kkr dh tk ldrh gS&

(A) izfrVu (B) izfr fdyksehVj

(C) izfr;k=h fdyksehVjq (D) ;s lHkh

Transportation cost can be calculated as-

(A) Pre Ton (B) Per Km.

(C) Per passenger Km (D) All of these

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36. fuEufyf[kr esa dkSu&lh en ykxr ys[kksa esa lfEefyr dh tkrh gS&

(A) vk;dj (B) va”k gLrkUrj.k “kqYd

(C) vkdfLed vk; (D) buesa ls dksbZ ugha

Which of the following items is included in Cost Accounts:

(A) Incometax (B) Share Transfer fee

(C) Casual Income (D) None of these

37. fuEufyf[kr esa ls dkSu lh en ykxr ys[kksa esa lfEefyr ugha dh tkrh gS&&

(A) fofu;ksx ij C;kt (B) ykHkka”k Hkqxrku

(C) _.ki= ij C;kt (D) mi;qZDr lHkh

Which of the following items is not included in Cost Accounts-

(A) Interest on Investments (B) Dividend Paid

(C) Interest on Debentre (D) All the above

38. fØ;kRed laxBu ds tUenkrk gS&

(A) VSjh (B) QS;ksy

(C) ,Iiys (D) VSyj

Founder of functional organization :

(A) Terry (B) Fayole

(C) Appley (D) Talyer

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39. ykxr vads{k.k dh fu;qfDr gksrh gS&

(A) jkT; ljdkj }kjk (B) dsUnz ljdkj }kjk

(C) lapkyd e.My }kjk (D) mi;qZDr lHkh

Cost Auditor is appointed by-

(A) By State Government (B) By Central Govt.

(C) By Board of Director (D) All above

40. ykxr vads{k.k dk dsUnz fcUnq gksrk gS&

(A) dk;kZy; (B) dkj[kkuk

(C) ljdkj (D) buesa ls dksbZ ugha

The centre point of Cost Audit is-

(A) Office (B) Factory

(C) Government (D) None of these

41. QS;ksy dk tUe LFkku gS&

(A) teZuh (B) Qzakl

(C) vesjhdk (D) tkiku

Birth place of Fayol -

(A) Germany (B) France

(C) America (D) Japan

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42. iwWaty dh ykxr esa “kkfey gS&

(A) lerk va”k iwWath dh ykxr (B) iwokZf/kdkj va”k iwWath dh ykxr

(C) _.k iwWath dh ykxr (D) mi;qZDr lHkh

The cost of capital includes:

(A) Cost equity share capital (B) Cost of preference share capital

(C) Cost of debt capital (D) All the above

43. mPp lapkyu yhojst izdV djrk gS&

(A) ykHk (B) gkfu

(C) vf/kd foØ; dh n”kk esa ykHk ds volj (D) mijksDr lHkh

High operating leverage magnifies-

(A) Profit (B) Loss

(C) Opportunities of Profit in case of high sales

(D) All of the above

44. ,d dEiuh dk lapkyu yhojst 2 gS rFkk foRrh; yhojst 3 gSA la;qDr

yhojst gksxk&

(A) 6 (B) 5

(C) 1.5 (D) buesa ls dksbZ ugha

A company’s operating leverage is 2 and financial leverage is 3. Its

combined leverage will be:

(A) 6 (B) 5

(C) 1.5 (D) None of these

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45. Q.M cgko fooj.k fuEufyf[kr esa ls izdV djrk gSA

(A) Q.M ds L=ksr (B) Q.M dk mi;ksx

(C) Q.M dk L=ksr ,oa mi;ksx (D) mi;qZDr esa dksbZ ugha

Fund flow statement highlights the following-

(A) Source of funds (B) Application of funds

(C) Sources and application of funds

(D) None of the above

46. fuEufyf[kr esa ls *dkjiksjs”ku* esa “kkfey gS&

(A) Hkkjr ds ckgj lekesfyr dEiuh (B) ,dy dEiuh

(C) lgdkjh laLFkk (D) ,d iath—r lk>snkjh QeZ

Which of the following is included in ‘Corporation’-

(A) A company incorporated outside India (B) A corporate sole

(C) A co-operative society (D) A registered firm

47. ,d dEiuh gS&

(A) ykHk ds fy, LoSfPNd la?k (B) ykHk ds fy, vfuok;Z la?k

(C) ykHk ds fy, oS/kkfud la?k (D) buesa ls dksbZ ugha

A company is-

(A) A voluntary association for profit

(B) A compulsory association for profit

(C) Statutory Association for profit (D) None of these

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48. VSyu us izcU/k ds fl)kUrksa dk izfriknu fd;k Fkk&

(A) 14 (B) 12

(C) 10 (D) 8

Theory of Princ-

(A) 14 (B) 12

(C) 10 (D) 8

49. gSujh QS;ksy ds vuqlkj izcU/k izfØ;k ds izkFkfed dk;Z gSa&

(A) 4 (B) 6

(C) 8 (D) 10

Primary functions of management process as per Henery Fayol-

(A) 4 (B) 6

(C) 8 (D) 10

50. ykHkka”k dh ?kks’k.kk dh tk ldrh gS&

(A) iwWath lap; (B) iquewZY;kadu lap;

(C) _.ki= “kks/ku lap; (D) iwoZ o’kksZa ds lap;

Dividend can be declared out of-

(A) Capital Reserce (B) Revaluation Reserve

(C) Debenture Redemption Reserve (D) Farlier Years Reserve

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51. izfrLFkkiu ifj;kstuk esa “kq) fofu;ksx dk vk”k; gS&

(A) lEifRr dh ykxr (B) lEifRr dh ykxr&iqjkuh

lEifRr dk vof”k’V ewY;

(C) ubZ lEifRr&iqjkuh lEifRr (D) buesa ls dksbZ ugha

Net Investment in replacement project means-

(A) Cost of Assets

(B) Cost of asset less residual values of old asset

(C) New Asset-Old asset (D) None of these

52. fn;k x;k gs] izkjfEHkd fofu;ksx 15000 :- vof”k’V ewY; 1500 :- dk;Z”khy

iwWath 4000 :- ifj;kstuk thou 4 o’kZA vkSlr fofu;ksx D;k gksxk &

(A) 11]250 :- (B) 6]750 :-

(C) 8]250 :- (D) 18]000 :-

Initial investment Rs. 15,000, scrap value Rs. 1,500. working

capital Rs. 4,000. Project life 4 years, what will be average

investment.?

(A) 11,250 Rs. (B) 6,750 Rs

(C) 8,250 Rs (D) 18,000 Rs

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53. Arther S. dewing ds vuqlkj fuEu esa dkSu&lk Hkkx foRrh; ;kstuk dk

eq[; vax ugha gS\&

(A) iWwathdj.k (B) iwWath <kWapk

(C) iwWath dk izcU/k (D) fodflr foRrh; ;kstuk

Which of the following is not the main componant of financial

planning As per Arther S. dewing-

(A) Capitalization (B) Capital Structure

(C) Management of capital (D) Devesiping financial

procedures

54. *lksykseu btjk* us iwWath ykxr dks dgk gS&

(A) C;kt nj (B) ,dU/k foif.k ewY;

(C) tksf[ke dk iqjLdkj (D) iwWth O;;ksa dh dV vkWaQ jsV

Soloman Ezra has called Cost of capital as-

(A) Interest Rate (B) Stock Exchange value

(C) Reward of Risks

(D) Cut off Rate of capital expenditure

55. vLi’V ykxrs mRiUu gksrh gSa &

(A) tc jksdM vUrZokg gks

(B) tc dks’kksa dk mi;ksx fd;k tk;s

(C) tc dks’k izkIr fd;s tk;s (D) mDr esa dksbZ ugha

Implicit costs arises, when-

(A) There is Cash inflow (B) The funds are utilised

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(C) The funds are acquired (D) None of above

56. ÅWph iwWath ykxr izek.k gS&

(A) O;olk; dh vk; de gS (B) vR;f/kd tksf[ke

(C) vlarqfyr iwWath lajpuk (D) mDr lHkh

High cost of capital is the evidence of-

(A) Low Income of the Business (B) Too Much Risk

(C) Unbalanced capital structure (D) All the above

57. yhojst dk vFkZ gS&

(A) xkM+h dk fx;j ckWDl (B) iwWath <kWpk

(C) ykHk gkfu (D) izHkko”khyrk

Leverage Means-

(A) Gear box of a car (B) Capital structure

(C) Porfit loss (D) Effectiveness

58. foØh ij ifjorZu”khy ykxr 662

3 izfr”kr] C;kt 200 :-] ifjpkyu yhojst

5] foRrh; yhojst 3- foØ; dh jkf”k gS&

(A) 6000 (B) 4500

(C) 3000 (D) 5000

Variable cost as % of sales 662

3, Interest 200 Rs, Operating leverage

5., financial leverage 3. Amount of sales is-

(A) 6000 (B) 4500

(C) 3000 (D) 5000

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59. ykHkka”k forj.k dEiuh vf/kfu;e dh fdl /kkjk ls fu;ksftr gksrk gS &

(A) /kkjk 73&74 (B) /kkjk 80

(C) /kkjk 35 (D) buesa ls dksbZ ugha

Which section of companies Act regulates the dividend distribution

-

(A) Section 74-74 (B) Section 80

(C) Section 35 (D) None of these

60. vk;dj esa fglkch vof/k dgykrh gS&

(A) dj fu/kkZj.k o’kZ (B) xro’kZ

(C) foRrh; o’kZ (D) ys[kk o’kZ

Accounting period is called in Income Tax-

(A) Assessment year (B) Previous year

(C) Financial year (D) Accounting year

61. vk; dk fuEufyf[kr “kh’kZd ugha gS&

(A) osru ls vk; (B) edku ls vk;

(C) C;kt ls vk; (D) O;kikj ls vk;

The following is not heads of Income-

(A) Income from Salary (B) Income from property

(C) Income from Interest (D) Income from business

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62. dEiuh gks ldrh gS &

(A) fuoklh (B) vfuoklh

(C) vlk/kkj.k fuoklh (D) fuoklh ;k vfuoklh

Company may be-

(A) Resident (B) Non-Resident

(C) Not-ordinarily resident (D) Resident or Non-resident

63. fuoklh ds fy;s dj;ksX; gksrh gS&

(A) Hkkjr esa mikftZr vk; (B) Hkkjr esa izkIr vk;

(C) fons”kh vk; (D) mi;qZDr lHkh

Income of resident the following is faxable-

(A) Income accrued in India (B) Income received in India

(C) Foreign Income (D) All of above

64. vfuoklh ds fy, dj;ksX; ugha gksrh&

(A) Hkkjr esa mikftZr vk; (B) Hkkjr esa izkIr vk;

(C) fons”kh vk; (D) Hkkjr ls Hksth x;h vk;

Not taxable for Non residents-

(A) Income accrued in India (B) Income received in India

(C) Foreign income (D) Income sent from India

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65. fu;fer isa”ku dh jkf”k dj;ksX; gksrh gS&

(A) ljdkjh deZpkjh ds fy, (B) futh deZpkjh ds fy,

(C) ljdkjh vkSj futh nksuksa izdkj ds deZpkjh ds fy,

(D) fdlh ds fy, Hkh ugha

Regular pension is taxable for-

(A) Govt. employee (B) Private employee

(C) Govt. & private both employee (D) None

66. dj nkrk dh vk; esa “kkfey gksrh gS dqy vk; &

(A) Lo;a ds LokfeRo okys edku dh (B) fdjk;s ls fy, x;s edku dh

(C) edku lEifRr ds fuekZ.k dh (D) mi;qZDr dksbZ ugha

Income included in the assessees total income-

(A) Self ownership house (B) House taken at rent

(C) Income from constructing house (D) None of above

67. Lo;a ds O;kikj ds mi;ksx esa vkus okys edku dh vk; gksrh gS &

(A) “kq) ykHk dh jkf”k (B) mfpr fdjk;k

(C) uxjikfydk ewY; (D) “kwY;

Income from house for self business is-

(A) Net Profit Amount (B) Fair rent

(C) Municipal Value (D) Nill

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68. dkSulh vk; edku lEifRr ls vk; ds vUrxZr dj;ksX; ugha gS&

(A) QkeZ gkml (B) jktk dk egy

(C) O;kikfjd Hkou (D) mi;qZDr lHkh

Which hose property income is not charged to tax-

(A) Farm House (B) Palace of an ex-ruler

(C) Business Building (D) All of the above

69. LFkk;h [kkrk la[;k iznkj dh tkrh gS&

(A) dsUnz ljdkj }kjk (B) vk;dj foHkkx }kjk

(C) cSad }kjk (D) mi;qZDr dksbZ ugha

Permanent Account Number is alloted by-

(A) Central Government (B) Income Tax Department

(C) Bank (D) Any of above

70. LFkk;h [kkrk la[;k esa vadksa dh la[;k gksrh gS&

(A) 8 (B) 10

(C) 12 (D) dksbZ lhek ugha

Number of Digit in PAN are-

(A) 8 (B) 10

(C) 12 (D) No limit

25

71. dkSulk th,lVh dk y{k.k ugha gS&

(A) c<+rs gq, ewY; ij dj (B) igys pqdk, x, dj dh izfriwfrZ ugha

(C) igys pqdk, x, dj dh ØsfMV (D) vizR;{k dj

Which is not a feature of GST -

(A) Tax on value addition (B) No set-off tax paid on earlier stage

(C) Credit of earlier tax paid (D) Indirect Tax

72. Hkkjr esa ykxw fd;k x;k gS&

(A) ,dy th,lVh (B) nksgjk th,lVh

(C) frgjk th,lVh (D) ,dhÑr th,lVh

The implemented in India-

(A) Single GST (B) Dual GST

(C) Triple GST (D) Integrated GST

73. e/; izns”k th,lVh vf/kfu;e dk o’kZ gS&

(A) 2015 (B) 2017

(C) 2010 (D) 2014

M.P. GST act’s year is-

(A) 2015 (B) 2017

(C) 2010 (D) 2014

26

74. Hkkjr esa th,lVh x.kuk ds fy, ykxw gS&

(A) ?kVkvksa i)fr (B) dj tek i)fr

(C) ldy ykHk i)fr (D) mi;qZDr lHkh

Method adopted in India for GST calculating -

(A) Subtraction method (B) Tax credit method

(C) Gross profit method (D) All of above

75. chtd esa th,lVh dh jkf”k &

(A) n”kkZuk vfuok;Z gS (B) ugha n”kkZbZ tkrh

(C) n”kkZuk LoSfPNd gS (D) chtd ugha cuk;k tkrk gS

Amount of GST in Invoice -

(A) Compulsory to show (B) Not shown

(C) Voluntary to show (D) Invoice is not prepared

76. th,lVh viukuk nh?kZdky esa &

(A) ykHknk;d gS (B) gkfuizn gS

(C) vkaf”kd :i ls lgh gS (D) lafnX/k gS

Implementation GST is ...... in long term -

(A) Beneficial (B) Harmful

(C) Semi beneficial (D) Doubtful

27

77. dsUnzh; th,lVh ,oa jkT; th,lVh esa lkekU; nj dks ckWVk tkrk gS&

(A) 2:1 ds vuqikr esa (B) cjkcj&cjkcj

(C) dsUnz ljdkj }kjk (D) lHkh jkT;ksa esa cjkcj

General rate of GST is divided between CGST and SGST -

(A) In the ratio of 2:1 (B) Equally

(C) By Central Government (D) Equal among all States

78. th,lVh dkSafly ds lnL; gksrs gSa &

(A) jktLo ;k foRr&dsUnzh; jkT; ea=h (B) jkT;ksa ds foRr ea=h

(C) jkT; ljdkjksa }kjk ukekafdr O;fDr (D) mi;qZDr lHkh

Members of the GST council are -

(A) Union Minister of State Incharge of Revenue of Finance

(B) Finance Ministers of State

(C) Nominated persons by State Government

(D) All of above

79. eky dh iwfrZ ds le; ds izko/kku dh /kkjk gS &

(A) 10 (B) 11

(C) 12 (D) 13

Section regarding time of supply of goods is -

(A) 10 (B) 11

(C) 12 (D) 13

28

80. ,slh n”kk,Wa ftuesa vUrjkZT;h; iwfrZ ugha ekuk tk,xk &

(A) ,d gh jkT; esa eky dk LFkkukUrj.k (B) ,d gh la?k {ks= esa iwfrZ

(C) lkeku :i esa eky isz’k.k ij Hkstus ij (D) mi;qZDr lHkh

Where a sale will not be regarded as Inter-state supply -

(A) Transfer of goods with in state

(B) Supply of goods with in same union territory

(C) goods on consignment in same state

(D) All of above

81. vUrjkZT;h; iwfrZ dh vko”;d “krZ gS &

(A) eky dh iwfrZ

(B) foØ; lafonk ds vUrxZr eky dk ,d jkT; ls nwljs jkT; esa tkuk

(C) eky dk lapyu foØ; ds QyLo:i gksuk

(D) mi;qZDr lHkh

Essential condition of Inter-State supply is -

(A) Supply of goods

(B) Movement of goods from one state to another state is

occasioned under agreement of sale

(C) Moment of goods is to complete the sale

(D) All of above

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82. th,lVh esa djeqDr eky vf/klwfpr djus dh /kkjk gS &

(A) 15 (B) 11

(C) 17 (D) 8

Section of notifying exempted Exercise Books goods under GST-

(A) 15 (B) 11

(C) 17 (D) 8

83. vkxr dj NwV izkIr djus dh “krZ gS &

(A) eky iathØr O;fDr ls [kjhnk gks (B) eky mriknd ls Ø; fd;k gks

(C) eky fdlku ls [kjhnk gks (D) eky vk;kr fd;k x;k gks

Condition for Input Tax rebate -

(A) Goods purchased from Registered person

(B) Goods purchased from manufacturer

(C) Goods purchased from farmer (D) Goods imported

84. dEiksft”ku dh n”kk esaa vkxr dj ØsfMV &

(A) izkIr gksrh gS (B) ugha izkIr gksrh gS

(C) vkaf”kd :i ls izkIr gksrh gS (D) dsoy iwfrZdrkZ dks izkIr gksrh gS

Input Tax credit is ........... in case of composition -

(A) Available (B) Not available

(C) Partial available (D) Available only to supplier

30

85. buiqV VSDl ØsfMV feyrh gS &

(A) lk/ku lkexzh (B) iwWathyxr eky

(C) buiqV lsok,Wa (D) mi;qZDr lHkh

Input Tax credit is allowed for -

(A) Input material (B) Capital goods

(C) Input services (D) All of above

86. lk/ku lkexzh ij buiqV VSDl ØsfMV dh nj gS &

(A) 50 % (B) 100 %

(C) 10 % (D) 3 %

Rate of Input Tax credit regarding input -

(A) 50 % (B) 100 %

(C) 10 % (D) 3 %

87. buiqV VSDl ØsfMV dh “krZ gS &

(A) dj chtd (B) eky dh izkfIr

(C) dj dk Hkqxrku (D) mi;qZDr lHkh

Condition for ITC

(A) Tax Invoice (B) Receiving of goods

(C) Payment of Tax (D) All of above

31

88. Hkkjr esa ys[kk izeki ;k ekud fuxZfer fd;s tkrs gSa&

(A) dsUnz ljdkj }kjk (B) jkT; ljdkj }kjk

(C) Hkkjrh; pkVZMZ ,dkmUVsV laLFkku }kjk (D) fjtoZ cSad vkWaQ bf.M;k }kjk

Accounting Standards in India are issued by -

(A) Central govt. (B) State Govt.

(C) Institute of Chartered Accountants of India

(D) Reserve Bank of India

89. ys[kk ekud dks viukus ls foRrh; fooj.kksa esa vkrh gS &

(A) ikjnf”kZrk (B) fujUrjrk

(C) rqyuh;rk (D) mi;qZDr lHkh

Accounting Standards ensures in Financial Statement -

(A) Transparency (B) Consistency

(C) Comparability (D) All of above.

90. dkSulk ys[kkadu izeki vewrZ lEifRr;ksa ls lEcfU/kr gS &

(A) izeki & 1 (B) izeki & 7

(C) izeki & 10 (D) izeki & 26

Which Accounting Standard relates to intangible assets-

(A) AS-1 (B) AS-7

(C) AS-10 (D) AS-26

32

91. àkl ls lEcfU/kr dkSulk ys[kk izeki gS&

(A) izeki &9 (B) izeki &11

(C) izeki &13 (D) buesa ls dksbz ugha

Which accounting Standard relates to Depreciation -

(A) AS-9 (B) AS-11

(C) AS-13 (D) None of these

92. fcuk ykHk ds laLFkku cukrs gSa&

(A) fuekZ.k [kkrk (B) ykHk&gkfu [kkrk

(C) vk; O;; [kkrk (D) buesa ls lHkh

Non-profit institutions prepare -

(A) Manufacturing A/c (B) Profit & Loss A/C

(C) Income and Expenditure A/c (D) All of these

93. vk;&O;; [kkrk cuk;k tkrk gS&

(A) cSad }kjk (B) fcuk ykHk dh laLFkk }kjk

(C) O;kikfjd laLFkk }kjk (D) lk>snkjh QeZ }kjk

Income and Expenditure Account is prepared by -

(A) Bank (B) Non-profit Institution

(C) Trading Institution (D) Partnership Firm

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94. vk; O;; [kkrk iznf”kZr djrk gS &

(A) jksdM+ rFkk cSad “ks’k (B) vf/kD; vFkok deh

(C) lEifRr;kWa ,oa nkf;Ro (D) iwWath dks’k

Income and Expenditure Accounts shows -

(A) Cash and Bank Balance (B) surplus or Deficiency

(C) Assets and Liabilities (D) Capital Fund

95. olh;r dks ekuk tkrk gS &

(A) nkf;Ro (B) vk;xr izkfIr

(C) iwWathxr izkfIr (D) buesa ls dksbZ ugha

Legacies should be treated as -

(A) A liability (B) A revenue receipt

(C) A capital receipt (D) None of these

96. lfpo dks fn;k x;k ekuns; ekuk tkrk gS&

(A) iwWathxr O;; (B) vk;xr O;;

(C) jksdM+ O;; (D) buesa ls dksbZ ugha

Payment of honorarium to Secretary is treated as -

(A) Capital expenditure (B) Revenue expenditure

(C) Cash expense (D) None of these

34

97. C;kt vFkok ykHkka”k dh nj fuf”pr ugha gksrh gS&

(A) _.ki=ksa ij (B) ljdkjh ckW.M ij

(C) iwokZf/kdkj ij (D) lerk va”kksa ij

The rate of Interest or dividend is not fixed -

(A) On Debentures (B) On Government Bonds

(C) On Preference Shares (D) On Equity Shares

98. fofu;ksx ds C;kt jfgr ewY; ls vk”k; gS &

(A) cktkj ewY; (B) cktkj ewY;&C;kt

(C) cktkj ewY; + C;kt (D) buesa ls dksbz ugha

Meaning of ex-interest price of investment is -

(A) Market price (B) market price – Interest

(C) Market price + Interest (D) None of these

99. QeZ ds fo?kVu ds le; *gLrLFk jksdM+* gLrkUrfjr dh tkrh gS&

(A) iwWth [kkrk (B) ysunkjksa ds [kkrs esa

(C) jksdM+ [kkrs esa (D) olwyh [kkrs esa

On the dissolution of a firm a cash in hand is transferred to -

(A) Capital A/c (B) Creditors A/c

(C) Cash A/c (D) Realisation A/c

35

100. olwyh [kkrs dk ykHk&gkfu gLrkUrfjr fd;k tkrk gS&

(A) ykHk gkfu [kkrs esa (B) lk>snkjh ds iwWath [kkrs esa

(C) jksdM+ [kkrs esa (D) mi;qZDr esa ls dksbZ ugha

Profit or loss or realisation account is transferred to -

(A) P & L A/c (B) Capital Account of the Partner

(C) Cash A/c (D) None of above

36

Ph.D. ENTRANCE TEST EXAMINATION, 2021

Commerce

Answer Key

Question No. Answer Question No. Answer

1 B 51 B

2 D 52 A

3 D 53 D

4 D 54 D

5 A 55 B

6 D 56 D

7 C 57 D

8 A 58 B

9 A 59 A

10 D 60 B

11 C 61 C

12 B 62 D

13 B 63 D

14 C 64 C

15 D 65 C

16 B 66 A

17 D 67 D

18 B 68 D

19 C 69 B

37

20 B 70 B

21 B 71 B

22 A 72 B

23 D 73 B

24 C 74 B

25 A 75 A

26 A 76 A

27 B 77 B

28 C 78 D

29 C 79 C

30 C 80 D

31 C 81 D

32 A 82 B

33 D 83 A

34 D 84 B

35 D 85 D

36 D 86 B

37 D 87 D

38 C 88 C

39 C 89 D

40 B 90 D

41 B 91 D

42 D 92 B

38

43 C 93 B

44 A 94 B

45 C 95 B

46 A 96 B

47 C 97 D

48 A 98 B

49 A 99 C

50 D 100 B