Model paper Assistant engineer Civil Jobs

Model paper Assistant engineer Civil Jobs
Sample Test Public Service Commission Recruitment Assistant Engineer Civil Jobs
Free online Practice Questions for State Govt jobs for Civil Engineers


1. Consider the following statements:
The use of super plasticizers as admixture
1. Increases compressive strength of concrete
2. Permits lower water-cement ratio, thereby strength is increased
3. Reduces the setting time of concrete
4. Permits lower cement content, thereby strength is increased
Which of the statements given above is/are correct?
(a) I and 3 only
(b) 3 and 4 only
(c) 1,3and4only
(d) 2 only
Ans. (d)

2. Consider the following statements:
Curing of concrete is necessary because
1. Concrete needs more water for chemical reaction
2. It is necessary to protect the water initially mixed in concrete from being lost during evaporation
3. Penetration of surrounding water increases the strength of concrete
Which of the statements given above is/are correct?
(a) 1, 2 and 3
(b) 1 and 3 only
(c) 2 only
(d) 3 only
Ans. (c)

3. Match List-I with List-II and select the correct answer using the code given below the Lists:
List-I List-II
A. Absorption and surface moisture in 1. Interferes with hydration of cement
aggregates
B. Deleterious material 2. Improves work-ability of mix
C. Grading of aggregate 3. Ensures durability of all types of structures
D. Chemical stability 4. Affects the mix proportions
Code:
A B C D
(a) 3 1 2 4
(b) 4 2 1 3
(c) 3 2 1 4
(d) 4 1 2 3
Ans. (d)

4. Why are bricks soaked in water before using in brick masonry?
(a) For removing dust
(b) For reducing air voids
(c) For preventing depletion of moisture from mortar
(d) For reducing efflorescence
Ans. (c)

5. Which type of brick masonry bond is provided for heavy loads on masonry?
(a) English bond
(b) Zigzag bond
(c) Single Flemish bond
(d) Double Flemish bond
Ans. (a)

6. Consider the following, types of cements:
1. Portland pulverized fuel ash cement
2. High alumina cement.
3. Ordinary Portland cement
4. Rapid hardening cement
Which one of the following is the correct sequence of the above cement in terms of their
increasing rate of strength gain?
(a) 2-3-4-1
(b) 1-3-4-2
(c) 2-1-3-4
(d) 3-1-2-4
Ans. (c)

7. Ultimate strength of cement is influenced by which one of the following?
(a) Tricalcium silicate
(b) Dicalcium silicate
(c) Tricalcium aluminate
(d) Tetracalcium alumino ferrite
Ans. (b)

8. Why is lime added to cement slurry for the topcoat of plastering?
(a) To improve the strength of plaster
(b) To stiffen the plaster
(c) To smoothen the plaster for ease of spread
(d) To make the plaster non-shrinkable
Ans. (d)

9. What is the number of plastic hinges which will cause the overall total collapse of a structure?
(a) One more than the order of statical indeterminacy
(b) Equal to order of statical indeterminacy
(c) One less than the order of statical indeterminacy
(d) Not determinable
Ans. (a)

10. What is/are the use(s) of influence lines?
(a) To study the effect of moving loads on the structure
(b) To calculate the value of stress function with the critical load condition
(c) To find the position of live load for a maximum value of particular stress function
(d) Towards all the above purposes
Ans. (d)

11. What is the variation of influence line for stress function in a statically determinate structure?
(a) Parabolic
(b) Bilinear
(c) Linear
(d) Uniformly rectangular
Ans. (c)

12. What is the maximum permissible longitudinal pitch in staggered riveted compression joints?
(a) 500 mm
(b) 400mm
(c) 300mm
(d) 100mm
Ans. (c)

13. A concentrated load W moves on the span of a three-hinged arch. The horizontal thrust at the supports is maximum when the load is at which one of the following?
(a) The springing
(b) One-sixth of the span from one end
(c) Quarter span
(d) The crown
Ans. (d)

14. Which one of the following is the correct statement?
In a gusseted base, when the end of the column is machined for complete bearing on the base plate, the axial load is assumed to be transferred to the base plate
(a) Fully by direct bearing
(b) Fully through the fastenings
(c) 50% by direct bearing and 50% through fastenings
(d) 75% by direct bearing and 25% through fastenings
Ans. (c)

15. A tractor-trailer assembly has a gross weight of 25 tonnes. When moving over a level road, its rolling resistance is 42 kg per tonne. It is moved up a road of 5% grade. What is the required tractive effort?
(a) 1050.5kg
(b) 1060.5kg
(c) 1085kg
(d) 1102.5kg
Ans. (d)

16. Which one of the following shovel excavators is considered most efficient in loading
carriers?
(a) Dipper shovel
(b) Dragline
(c) Backhoe
(d) Clamshell
Ans. (c)

17. Bottom-dump wagons are suitable for handling which of the following?
(a) Wet sticky clay
(b) Sand and gravel
(c) Quarry rocks
(d) Any type of material
Ans. (b)

18. Vibratory rollers are more useful for compacting which of the following?
(a) Sandy soils
(b) Salty soils
(c) Clayey soils
(d) Mixed soils
Ans. (a)

19. The displacement method is also referred to as which one of the following?
(a) Minimum strain energy method
(b) Maxwell-Mohr method
(c) Consistent deformation method
(d) Slope-deflection method
Ans. (d)

20. A beam .carries a uniformly distributed load throughout its length. In which of the following configurations will the strain energy be maximum?
(a) Cantilever
(b) Simply supported beam
(c) Propped cantilever
(d) Fixed beam
Ans. (a)

21. Which one of the following statements is correct?
(a) In slope-deflection method, the forces are taken as unknowns
(b) In slope-deflection method, the joint rotations are taken as unknowns
(c) Slope-deflection method is not applicable for beams and frames having-settlement at supports
(d) Slope-deflection method is also known as force method
Ans. (b)

22. When the effect of wind or earthquake load is considered in the design of rivets and bolts for steel structures, by what percentage the permissible stresses may be exceeded?
(a) 15%
(b) 25%
(c) 33.33%
(d) 50%
Ans. (c)

23. The working range of a crane is limited horizontally for maximum lift only by
(a) Boom length
(b) Length of hoist cable
(c) Length of jib
(d) Counter weight
Ans. (c)

24. What is a tendon profile, in which the eccentricity is proportional to the bending moment caused by any loading on a rigidly supported indeterminate structure, at all cross-sections?
(a) Cable profile
(b) Resultant profile
(c) Concordant profile
(d) Reduced profile
Ans. (c)

25. When power shovels are operated under different site conditions (in terms of material handled), what is the correct sequence in the increasing order of the output for the following materials?
1. Well-blasted rock
2. Hard and tough clay
3. Poorly blasted rock
4. Moist loam or sane
Select the correct answer using the code given below:
Code:
(a) 1-2-3-4
(b) 1-4-3-2
(c) 4-2-3-1
(d) 4-3-1-2
Ans. (c)

26. For three-dimensional movement of a weight, which one of the following is most suitable?
(a) Chain hoist
(b) Winch
(c) Crane
(d) Jack
Ans. (c)

27. Match List-I with List-II and select the correct answer using the code given below the Lists:
List-I (Crane) List-II (Suitable for)
A. Tower crane 1. Hydraulic structures
B. Floating crane 2. High industrial plant
C. Mobile crane 3. Longitudinal and lateral movements of load
D. Gantry crane 4. Railway electrification
Code:
A B C D
(a) 2 1 4 3
(b) 3 4 1 2
(c) 2 4 1 3
(d) 3 1 4 2
Ans. (a)

28. How are concrete mixers specified?
(a) By the number of cement bags used in a batch
(b) By the nominal volume of concrete that can be mixed in a batch
(c) By the volume of water used
(d) By the volume of aggregate used
Ans. (b)

29. What is the minimum width of roadway for a six-lane high-level bridge constructed for the use of road traffic only?
(a) 21.5 m
(b) 22.5 m
(c) 24.0 m
(d) 25.5 m
Ans. (a)

30. Consider the following statements related to interchanges:
1. In diamond interchange there is the possibility of illegal wrong-way turns.
2. Diamond interchange is far superior to cloverleaf design.
Which of the statements given above is/are correct?
(a) 1 only
(b) 2 only
(c) Both 1 and 2
(d) Neither I nor 2
Ans. (a)

31. If a road surface is adequately supperelevated on horizontal curve, which one of the following is the proper distribution of pressure on the vehicle wheels?
(a) Pressure on both outer and inner wheels is equal
(b) Pressure on inner wheels is more than the outer wheels
(c) Pressure on inner wheels is less than the outer wheels
(d) Pressure on front wheels is thrice the pressure on rear wheels
Ans. (a)

32. Match List-I with List-II and select the correct answer using the code given below the lists:
List-I List-II
(Type of Construction) (Binder Content Generally Specified)
A: Bituminous macadam 1. 8—15%
B. Dense bituminous macadam 2. 3—15%
C. Bituminous concrete 3. 4—4.5%
D. Bitumen mastic 4. 4.5—6.0%
Code:
A B C D
(a) 2 1 4 3
(b) 4 3 2 1
(c) 2 3 4 1
(d) 4 1 2 3
Ans. (c)

33. If the mean temperature of Sun’s surface is 6000 K and λm of its radiation is 0.5 μm, what is the mean temperature of Earth’s surface for which λm is 10.0 μm, according to Wien’s Displacement Law in Remote Sensing Concept?
(a) 25°C
(b) 28°C
(c) 27°C
(d) 30°C
Ans. (c)

34. Match List-I with List-II and select the correct answer using the code given below the lists:
List-I (Term) List-II (Definition)
A. Apparent solar day 1. The time interval between two successive upper transits of the first point of Aries over the same meridian
B. Sidereal day 2. Time interval between two successive lower transits of the centre of the Sun across the same meridian
C. Tropical year 3. Time interval between two successive passages of the Sun over the meridian of any one of the fixed stars
D. Sidereal year 4. Time interval between two successive vernal equinoxes
Code:
A B C D
(a) 1 2 3 4
(b) 2 1 4 3
(c) 2 1 3 4
(d) 1 2 4 3
Ans. (b)

25. Which one of the following is the correct statement?
A streamlined body is one for which the
(a) Skin friction is zero.
(b) Thickness of the body is less than 1/100 of its length.
(c) Corners are rounded off.
(d) Separation occurs, if at all, at the farthest downstream part of the body
Ans. (d)

36. A flat plate with a sharp leading edge is placed along a free stream of fluid flow. Local Reynolds number at 3 cm from the leading edge is 105. What is the thickness of the boundary layer?
(a) 0.47mm
(b) 0.35 mm
(c) 0.23mm
(d) 0.12mm
Ans. (a)

37. During a flood in a stream of width 200 m (taken as rectangular section), the gauge reading was found to rise by 18 cm per hour. What would be the difference in discharges at two sections, each 250 m on either side of the gauge station?
(a) 10 m3/s less at downstream section
(b) 7.5 m3/s less at downstream section
(c) 5 m3/s less at downstream section
(d) 5 m3/s more at downstream section
Ans. (c)

38. If the stream function PHI = 3x3 — y3, what is the magnitude of velocity at point (2, 2)?
(a) 9
(b) 13
(c) 15
(d) 17
Ans. (d)

39. The weight of aggregate having specific gravity 2.65, completely filled into a cylinder of volume 0.003 m3 is 5.2 kg. What is the value of the angularity index of aggregate (approximately) as given by Murdock?
(a) 1
(b) 0.34
(c) 0.15
(d) 0.05
Ans. (b)

40. Which one of the following criteria is used for obtaining the value of modulus of subgrade reaction from plate bearing test data?
(a) Slope of pressure settlement graph
(b) Pressure corresponding to the settlement 1.25 mm
(c) Deflection corresponding to a pressure of 1.25 kg/ cm2
(d) Pressure corresponding to the settlement of 1.50 mm
Ans. (b)

Objective Questions indian Sociology

Objective Questions indian Sociology
IAS Civil Services objective sociology questions
Free online Solved Questions indian Sociology
1. Who has related the degree of integration of a group with the rate of suicide in a society?
(A) Lowell J. Carr
(B) Cyril Burt
(C) R. K. Merton
(D) Emile Durkheim

2. A change in social position that does not alter a person’s status is called—
(A) Horizontal mobility
(B) Vertical mobility
(C) Structural mobility
(D) Social immobility
3. Who has propounded the concept of Anomie?
(A) Karl Marx
(B) R. K. Merton
(C) Emile Durkheim
(D)Max Weber

4. According to Merton, psychotics, pariahs, out castes, vagrants, vagabonds, tramps, chronic drunkards and drug addicts are—
(A) Conformists
(B) Innovators
(C) Ritualists
(D) Retreatists

5. Who has maintained that fundamental source of social disorganization is Anomie?
(A) R. K. Merton
(B) Talcott Parsons
(C) H. M. Johnson
(D) Emile Durkheim

6. Which one of the following is not the salient feature of social disorganization?
(A) It is conflict between old and new order
(B) it is the outcome of transfer of functions from one group to the other
(C) It is resultant of change in social structure
(D) It is the outcome of a rigid political system

7. Who was propounded the concept of ‘Delinquency Threshold’?
(A) Lowell J. Carr
(B) Helen Witmer
(C) Cyril Burt
(D) Sophia M. Robinson

8. “Rarely is a woman wicked, but when she is, she surpasses the man.” Who has given this statement?
(A) Cesare Lombroso
(B) William Ferrero
(C) Otto Pollok
(D) Walter C. Reckless

9. Who has propounded the labelling theory of deviance?
(A) F. H. Sutherland
(B) Howard S. Becker
(C) David Matza
(D) Marshall B. Clinard
10. Who was the first Chairman of the ‘Backward Classes Commission’ in India?
(A) B. P. Mandal
(B) Kaka Kalelkar
(C) B. R. Ambedkar
(D) M. K. Gandhi

11. Who said that advance from homogeneity to heterogeneity is the universal law of progress?
(A) Auguste Comte
(B) Charles Darwin
(C) E. Durkheim
(D)Herbert Spencer

12. Who said that society is the system in equilibrium?
(A) Max Weber
(B) C. H. Cooley
(C) P. A. Sorokin
(D) V. Pareto

13. Who wrote the book “The Science of Culture”?
(A) B. Malinowski
(B) Tylor
(C) P. A. Sorokin
(D) L. A. White

14. Who among the following is associated with “Diffusional Theory of Development”?
(A) Auguste Comte
(B) Talcott Parsons
(C) McCkleland
(D) Daniel Lerner

15.Who has given Racial Theory of Caste?
(A) Nesfield
(B) Hocart
(C) Herbert Risley
(D) G. S. Ghurye

16. An untouchable getting conve ted to Christianity is an example of?
(A) Political mobility
(B) Social mobility
(C) Horizontal mobility
(D) Vertical mobility

17. Who has written the book ‘Caste in Indian Politics’?
(A) Andre Beteille
(B) T. B. Bottomore
(C) Rajni Kothari
(D) Yogesh Atal

18.The development of the ecological approach to urban analysis is attributed to—
(A) Frankfurt School
(B) Vienna School
(C) Manchester School
(D) Chicago School

19. In which Article of the Consti tution of India the term ‘Back ward Class’ has been used?
(A) 15(4)
(B) 16(4)
(C) 17 (4)
(D) 23 (4)

20.Which one of the following Articles of Indian Constitution talks about grants-in-aid for the welfare of Scheduled Tribes?
(A) 275
(B) 244 (A)
(C) 334
(D) 164(1)

21. In which book Charles, Cooley presented the Theory of Social Control?
(A) Human Nature and Social Order
(B) Sociology
(C) Cultural Sociology
(D) The Social Order

22. Who gave the concept of ‘Consciousness of Kind’?
(A) L. F. Ward
(B) C. H. Cooley
(C) F. H. Giddings
(D) F. Toennies

23. Expulsion of person from his caste for intercaste marriage is an example of—
(A) Positive control
(B) Negative control
(C) Indirect control
(D) Formal control

24. The main aspects of human development are—
1. Life expectancy
2.Literacy percentage
3.Standard of iiving
4. Technological advancement
5. Natural resources
Select the correct answer from the codes given below—
Codes:
(A) l and 2
(B)3 and 4
(C) 1, 2 and 3
(D) 3, 4 and 5

25. Which one of the following is an example of Sanskritization?
(A) Brahma form of marriage among the Namboodiries
(B) Sapta-padi among the Kshatriyas
(C) Sapta-padi among the peasant caste of Karnataka
(D) Monogamy among the present Nayars

Answers:
1 D
2 A
3 C
4 D
5 D
6 B
7 B
8 B
9 B
10 B
11 D
12 D
13 D
14 D
15 D
16 D
17 C
18 D
19 B
20 A
21 A
22 C
23 B
24 A
25 A

Practice test psychology for UPSC prelims

Practice test psychology for UPSC prelims
UPSC IAS prelims Psychology
ias psychology prelims paper
1. Predicative validity is a type of—
(A) Criteria related validity
(B) Content validity
(C) Construct validity
(D) None of these
Ans. (A)

2. In education psychology there is a study of—
(A) Utility of education
(B) Process of learning and teaching
(C) Utility of psychological rules
(D) Way to solve the problem psychologically
Ans. (B)

3. Difficulty level of an item mean ?—
(A) Percentage of successful students
(B) Percentage of unsuccessful students
(C) Percentage of that student that comes after division of successful out of unsuccessful students
(D) Number of these students who would not give answer whether yes or no
Ans. (A)


4. The standard fact for standard score is—
(A) There is a fixed mean
(B) Standard deviation and mean both are fixed
(C) There is a fixed quartile
(D) There is a fixed median
Ans. (B)

5. ‘Shanti and Ahinsa’ was an important trait in Mahatma Gandhi. His trait is categorised in—
(A) Cardinal trait
(B) Central trait
(C) Surface trait
(D) Dynamic trait
Ans. (A)


6. Following are the pairs or theoretical approaches to personality and the1iauthors or supporters. Which of these paring is not correct?
Approaches Author
(A) Dimensional approach —Costa, Mecare and Eysenek
(B) Trait approach —Ailport & Cattell
(C) Phenomenological approach —Maslow & Rogers
(D) Constitutional approach —Murphy & Morgan
Ans. (D)

7. Hereditary factors includes all of the following except—
(A) Physical health
(B) Body chemistry and the glandular success.
(C) Nervous system
(D) Mental abilities
Ans. (D)



8. Introversion, in contrast to extroversion, is highly correlated to—
(A) Intelligence
(B) Abstract thinking
(C) Sociability
(D) Creativity
Ans. (B)

9. “Past is past and there is no string with past”. Which psychologists theory of personality is related with this statement most?
(A) Freud
(B) Murray
(C) Skinner
(D) Allport
Ans. (D)


10. In emotional excitement adrenaline is released into the blood which causes—
(A) Increased activation of the individual
(B) Increased heart beat
(C) Increased respiration rate
(D) Slowing down of digestive process
(E) Increased blood sugar
(F) Increased alpha waves
(G) All of these
Ans. (G)


11. According to Kretschmer the temperament of asthenic type of personality is—
(A) Schizoid
(B) Cycloid
(C) Somatotonia
(D) Viscerotonia
Ans. (A)

12. According to Adler, personality development is generally influenced by reactions to—
(A) Inferiority feelings
(B) Sensory stimuli
(C) Superiority feelings
(D) All types of strong feelings
Ans. (A)


13. A light-hearted, carefree sociable individual will show a high score in—
(A) Anxiety
(B) Extroversion
(C) Repression
(D) Aggression
Ans. (B)

14. Thinking differs from imagination in all of the following except—
(A) Thinking ‘is goal-directed, problem- based, imagination is not
(B) Thinking is linked with reality, imagination is not
(C) Thinking is systematic and involves reasoning, imagination is not o
(D) Thinking calls for high level mental ability, imagination does not require high intelligence or mental ability
Ans. (D)

15. Mental activity which is controlled by the wishes of the individual is called—
(A) Autistic thinking
(B) Pleasure thinking
(C) Creative thinking
(D) No thinking
Ans. (A)


16. Which of the following statement is correct?
(A) There is no evidence for the existence of reasoning in animals
(B) Thinking stops during paralysis
(C) Recall in reasoning is random
(D) Reasoning can occur without language
Ans. (D)


17. Illusion is a kind of—
(A) Misperception
(B) Trick
(C) Perception
(D) Hallucination
Ans. (C)

18. The scales to measure the psychological distance between any two stimuli was developed by—
(A) Weber
(B) Fechner
(C) Titchner
(D) Binet
Ans. (B)


19. In signal detection theory there are two things in which we can identify a stimulus that is—
(a) Sensitivity measure
(b) Observer’s criterion
(c) Ability to make perceptual discrimination
(d) Intensity of stimulus
Give the answer on the basis of code—
(A) a and d
(B) b and c
(C) a and b
(D) c and d
Ans. (C)

20. The basic traits that make up the human personality according to Cattell are known as—
(A) Cardinal Traits
(C) Source Traits
(B) Central Traits
(D) Surface Traits
Ans. (C)

21. Error variance can be minimized by—
(A) Matching participants
(B) Proper measurement of the dependent variable
(C) Holding independent variable constant
(D) Randomization
Ans. (A)

22. First revision of Binet-Simon test of intelligence was done in—
(A) 1905
(B) 1907
(C) 1911
(D) 1908
Ans. (D)
23. The relationship of mathematical signs, symbols, forms studied with the help of General mental ability are called—
(A) Social intelligence
(B) Abstract intelligence
(C) Concrete intelligence
(D) Verbal intelligence
Ans. (B)

24. Which of the following is not a step in Zimbardo and Ruch’s (1977) “servo-mechanism” which explains the role of peripheral theory of thinking?
(A) Input, i.e., impulses produced by stimuli.
(B) Throughput, i.e., the nervous system which receives input stimuli and processes them.
(C) Output, i.e., Muscular activities that result from processing of impulses in the throughput.
(D) Feedback, i.e., information of muscular activities entering in the organism as input and being systematized.
(E) Neuro-netwok, i.e., a network of neurons in the brain which receives and organises impulses.
Ans. (E)


25. If a student thinks to become an IAS Officer and make some possible changes. This is an example of—
(A) Autistic thinking
(B) Convergent thinking
(C) Divergent thinking
(D) Evaluative thinking
Ans. (A)

Free Objective test geography

Free Objective test geography
Geography Test Multiple Choice
Free Online Geography MCQ Objective test
1. Regolith means the layer of
(a) Loose raw material lying on the bed rock
(b) Soft raw material lying on the bed rock
(c) Both these materials
(d) None of these materials
Ans. (b)

2. Soils are formed by _____ which take place the soil layer.
(a) Physical change
(b) Chemical change
(c) Organic change
(d) all of these
Ans. (d)

3. The various soil forming processes are
(a) Leaching
(b) Eluviations
(c) Illuviation
(d) all of these
Ans. (d)

4. Rivers perform the closely ii1terrelated geomorphic works such as
(a) Erosion
(b) Transportation
(c) Deposition
(d) all of these
Ans. (d)

5. The river channel develops broad sweeping curves in the plains in rivers
(a) Upper course
(b) Middle course
(c) Lower course
(d) all of the above
Ans. (b)

6. Which of the following is correct?
(a) Marine erosion is caused by rain water in the plains
(b) Sheet erosion is caused by running water while flowing down the slopes
(c) Both the above statements are correct
(d) None of them correct
Ans. (d)

7. The course of a river from its source to its mouth is normally divided into _____ sections.
(a) 1
(b) 2
(c) 3
(d) 4
Ans. (c)

8. A water fall arises when the hard rock layer is
(a) horizontal
(b) dips gently upstream
(c) vertical
(d) all of these
Ans. (b)

9. Canyons occur in _____ regions where large rivers are eroding vertically.
(a) Wet
(b) Mountainous
(c) Grassy
(d) Dry
Ans. (d)

10. The formation of a depression may first be caused by
(a) Faulting
(b) Folding
(c) Compression
(d) Denudation
Ans. (a)

11. Valley glaciers are seen in
(a) Himalayas
(b) Andes
(c) Alps and Rockies
(d) All of these
Ans. (d)

12. The centre from which the earthquake waves originate is
(a) epicenter
(b) Seismic focus
(c) Crater
(d) Lava
Ans. (b)

13. Earthquakes are frequently associated with
(a) Faults
(b) Folds
(c) Folds and faults
(d) None of these
Ans. (a)

14. The three types of seismic waves generated by earthquake are
(a) Primary, secondary and long waves
(b) Primary, secondary and tertiary waves
(c) Basic, secondary and tertiary waves
(d) Basic, primary and secondary waves
Ans. (a)

15. The erosive work of sea depends largely upon the
(a) Size and strength of waves
(b) Seaward slope
(c) Depth of water
(d) all of these
Ans. (d)

16. The rate of movement of glaciers varies from an average of _____ a day.
(a) 2 cm to l2 m
(b) 3 cm to l3 m
(c) 4 cm to 18 m
(d) 4 cm to l4 m
Ans. (c)

17. The moraine which forms along the sides of a glaciers is called
(a) Lateral moraine
(b) Terminal moraine
(c) Ground moraine
(d) Medial moraine
Ans. (a)

18. Submerged high land coasts are
(a) The na coast
(b) The longitudinal coast
(c) The fiord coast
(d) all of these
Ans. (d)

19. Notches, honey combed surfaces and mushroom rocks are the features formed by
(a) Wind erosion
(b) Wind deposition
(c) Wave erosion
(d) Wave deposition
Ans. (a)

20. Pinacate in Mexico is an example of
(a) ash and cinder cone volcano
(b) Java volcano
(c) Composite volcano
(d) None of the above
Ans. (a)

Free Objective Questions Material Science

Free Objective Questions Material Science
Multiple Choice Questions On Material Science Free
Online objective Test Questions Materials Science
1. A mixture of cement, gravel, coarse sand and water is called
(a) mortar
(b) concrete
(c) slurry
(d) hardner
Ans. (b)

2. RCC is
(a) the concrete having an iron framework inside it as a support
(b) the crushed cement in which more gravel is added
(c) prepared by adding calcium chloride to the limestone and calcium silicate
(d) none of the above
Ans. (a)

3. The process of making soap by the hydrolysis of fats and oils with alkalis is called
(a) hydrolysis
(b) saponification
(c) esterification
(d) none of the above
Ans. (b)

4. The soap can be hardened by
(a) adding sodium carbonate or sodium silicate during its manufacture
(b) adding sodium chloride
(c) adding potassium hydroxide
(d) adding animal fat and coconut oil
Ans. (a)

5. Endoscope is made up of
(a) glass wool
(b) optical fibres
(c) optical glass
(d) lead crystal glass
Ans. (b)

6. The plastics which soften upon being heated but regains all its original properties on
cooling are known as
(a) thermoplastics
(b) thermosetting plastics
(c) thermoelastic
(d) cellulose
Ans. (a)

7. Which of the following is not a thermoplastic polymer?
(a) Nylon
(b) PVC
(c) Polythene
(d) Bakelite
Ans. (d)

8. Match the following:
I II
(A) Heat resistant 1. Used as insulating
Glass material in oven
(B) Glass wool 2. Useful as sun shield
(C) Laminated glass 3. Borosilicate glass
(D) Photochromatic 4, Used in bullet proof
glass screens
A B C D
(a) 2 4 1 3
(b) 3 1 4 3
(c) 3 1 4 2
(d) 3 2 1 4
Ans. (c)

9. Limestone on heating gives
(a) washing soda
(b) plaster of Paris
(e) quicklime
(d) slaked lime
Ans. (c)

10. Bleaching powder is
(a) CaO2C1
(b) CaOCl2
(c) CaC1O2
(d) CaC12 + O2
Ans. (b)

11. Baking powder contains Sodium Hydrogen Carbonate and
(a) tartaric acid
(b) sodium carbonate
(c) calcium chloride
(d) acetic acid
Ans. (a)

12. Plaster of Paris is obtained by heating
(a) gypsum
(b) limestone
(c) sodium carbonate
(d) calcium sulphate
Ans. (a)

14. The common name of sodium bicarbonate is
(a) lime
(b) baking powder
(c) baking soda
(d) washing soda
Ans. (b)

14. Soda Acid for extinguisher contains
(a) sodium carbonate and nitric acid
(b) sodium hydrogen carbonate and sulphuric acid
(c) sodium carbonate and carbonic acid
(d) sodium chloride and sulphuric acid
Ans. (b)

15. Efflorescence is shown by
(a) bleaching powder
(b) baking soda
(c) washing soda
(d) plaster of Paris
Ans. (c)

16. Slaked lime reacts with chlorine to give
(a) baking soda
(b) washing soda
(c) bleaching powder
(d) cement
Ans. (c)

17. The main constituent of cement is
(a) Si02
(b) CaO
(c) CaSO4
(d) Al203
Ans. (a)

18. Sodium Carbonate is prepared on large scale by
(a) Solvay’s process
(b) Beckmann’s plants
(c) Hesenclover plant
(d) adding water to lime
Ans. (a)

19. Name a compound which hardens on wetting with water.
(a) Calcium sulphate decahydrate
(b) Calcium sulphur hemihydrates
(c) Calcium sulphate
(d) Hydrated calcium sulphate
Ans. (b)

20. The real bleaching agent present in bleaching powder is
(a) chlorine
(b) oxygen
(c) CaO
(d) none of the above
Ans. (a)

Teaching aptitude test practice paper

Teaching aptitude test practice paper
Sample paper "Teaching Aptitude Test "
Teaching Aptitude Test Multiple Choice Quiz Sample paper
1. One will have more chances of being successful as a teacher, if
(a) he belongs to the family of teachers
(b) he is-trained in teaching
(c) he has ethical values and a good character
(d) he can organise his teaching material syste matically and conveys the same effectively
Ans:- (d )

2. Effective teaching is a function of
(a) clear and precise communication
(b) perfect classroom discipline
(c) regular teaching
(d) students self-learning
Ans:- ( a )

3. Which of the following is most desirable for a teacher?
(a) To be punctual in the class
(b) Clear, precise and systematic presentation
(c) To be strict disciplinarian
(d) To be permissive in the class
Ans:- ( c )


4. which of the following is most important for a teacher?
(a) Classroom discipline
(b) Subject he is teaching
(c) Students of the class
(d) Time available for teaching
Ans:- ( c )

5. Requisite of a good teacher is fulfiled by one who
(a) reads a lot
(b) publishes lots of research paper
(c) teaches well
(d) cooperates well with the principal
Ans:- ( c )


6. A teacher is successful only if he
(a) knows his subject thoroughly well
(b) produces cent per cent result
(c) is approachable
(d) Publishes papers in journals of repute
Ans:- ( a )

7. Which process of communication is the best for controlling noise in a classroom
(a) saying ‘don’t talk’
(b) raising one’s voice above students voice
(c) remaining calm and just looking at students
(d) continue teaching without caring for noisy class.
Ans:- ( c )

8. Failure of the teacher to communicate his ideals well to the student’s may result in to
(a) classroom indiscipline.
(b) loss of student’s interest in the topic being taught
(c) increased number of absentees in the class
(d) All of the above
Ans:- ( d )

9. Good teaching is a function of
(a) sincerity and devotion to the profession of teaching
(b) high academic qualification of the teachers
(c) principal’s powerful leadership in the college
(d) high level scholarship of the teachers
Ans:- ( a )

10. Which of the following statements is not true?
(a) Teaching is an art
(b) Teachers can be trained
(c) Teachers are born
(d) All the above
Ans:- ( d )


11. Which of the following statements is not correct?
(a) A good communicator cannot be a good teacher
(b) A good communicator has good sense of humour
(c) A good communicator has wide reading
(d) A good communicator has command over language
Ans:- ( a)



12. An effective communication does not require
(a) changes in speech pattern
(b) appropriate gestures
(c) mastery of content
(d) handsome personality
Ans:- ( d )


13. The most important challenge before a teacher is
(a) to maintain discipline in the classroom
(b) to make students do their home work
(c) to prepare question paper
(d) to make teaching learning process enjoyable
Ans:- (d )

14. The competency of a teacher can be judged on the basis of
(a) publication of books
(b) length of service
(c) meeting needs of students
(c) personality of teacher
Ans:- ( a )

15. A competent teacher is one who can
(a) help all students to pass the examination
(b) create interests in the subject amongst the students
(c) maintain silence ill the classroom
(d) keep students engaged
Ans:- ( b )

16. The most powerful barrier of communication in the classroom is
(a) noise in the classroom
(b) confusion on the part of the teacher
(c) more outside disturbance in the class room
(d) lack of teaching aids
Ans:- ( b )

17. A good teacher is one who?
(a) is highly intelligent
(b) lives simple life
(c) has mastery over his teaching subject
(d) has genuine interest in his students
Ans:- ( d )

18. Which group of communication aspects does not distort the communication process in the class?
(a) Reversing—evaluating—focussing
(b) Evaluating—focussing—illustrating
(c) Evaluating—focussing——exaggerating
(d) Focussing—illustrating—exaggerating
Ans:- ( d )

19. Which of the following teachers will you like most
(a) a loving teach
(b) a teacher of highly idealist philosophy
(c) a teacher who often amuses his students
(d) disciplined teacher
Ans:- (a )

20. Which of the following is not a successful communicator?
(a) One who presents material in a precise and clear way
(b) One who is able to adopt himself according to the language of the communicate
(c) One who knows a lot but is some what reserve in his attitude
(d) One who sometimes becomes informal before the receiver and develops rapport
Ans:- (c )



21. Which of the following teachers will you like most
(a) one who uses board occasionally
(b) one who uses chart and maps
(c) one who uses film projector along with the proper use of the board
(d) one who us motion picture as a last resort
Ans:- (c )

22. Which of the following should a teacher adopt in his lecture?
(a) Precise and low tone
(b) Elongated tone
(c) Precise and high tone
(d) Moderate tone
Ans:- (a )

23. A new teacher to start with will have to
(a) enforce discipline in the class
(b) establish rapport with the students
(c) cut Jokes with the students
(d) tell the students about his qualifications
Ans:- (b )

24. An effective teacher will ensure
(a) Cooperation among his students
(b) laissez - faire role
(c) competition among students
(d) competition or cooperation as the situation demands
Ans:- ( d)

42. Which of the following will not hamper effective communication in the class.
(a) A lengthy statement
(b) An ambiguous statement
(c) A precise statement
(d) A statement which allows the listener to draw his own conclusions
Ans:- (c )

Accountant Model test paper

Accountant Model test paper
Sample question papers of Jr Accountant Exam
Question Papers of Financial Accounting

1. Unpaid calls are shown in the balance sheet of a Company:
(a) by adding it to the share capital
(b) by deducting it from the called-up share capital
(c) under the head, ‘Current assets’
(d) under the head ‘Current liabilities’
Ans. (b)

2. Part-II Schedule VI to the Companies Act, 1956, prescribes:
(a) vertical form of balance sheet
(b) requirements as to profit and loss account
(c) horizontal form of balance sheet
(d) contents of prospectus
Ans. (b)

3. X Ltd. forfeited 30 shares of Rs. 10 each fully called-up, for non-payment of allotment money of Rs. 3 per share and call money of Rs. 4 per share. These shares are re-issued for Rs. 8 per share fully paid.
What is the amount to be transferred to Capital Reserve Account?
(a) Rs. 300
(b) Rs. 60
(c) Rs. 30
(d) Rs. 90
Ans. (c)

4. Right’s shares are the shares that are offered to the:
(a) directors of the company
(b) debenture holders
(c) existing shareholders
(d) creditors of the company
Ans. (c)

5. Pro-rata allotment of shares means allotment of shares:
(a) equally amongst the applicants
(b) at the discretion of the Directors
(c) to all the applicants in proportion to the shares applied for
(d) to only a few selected applicants
Ans. (c)

6. Interest on calls in arrears is charged according to Table A of Schedule I to the Companies Act 1956 at the rate of:
(a) 5% p.a.
(b) 6% p.a
(c) 12% p.a.
(d) 10% p.a.
Ans. (a)

7. The best definition of ‘Capital employed’ in calculating the rate of return on investment is:
(a) current assets + gross fixed assets
(b) current assets + net fixed assets
(c) working capital + gross fixed assets
(d) working capital + net fixed assets
Ans. (d)

8.Match list-I with list-II and select the correct answer using the Code given below the lists:
List—I List—II
A. Acid test ratio 1. Liquidity ratio
B. Gearing ratio 2. Profitability ratio
C. Working capital turnover ratio 3. Leverage ratio
D. Return on capital employed 4. Long-term solvency ratio
5. Activity ratio
Codes:
A B C D
(a) 1 3 5 2
(b) 2 5 1 3
(c) 1 5 4 2
(d) 5 3 4 1
Ans. (a)

9. Collection of sundry debtors would:
(a) increase current ratio
(b) decrease current ratio
(c) have no effect on current ratio
(d) increase debtors’ turnover
Ans. (c)

10. A company with a paid up capital of 5000 equity shares of Rs. 10 each has a turnover of four times with a margin of 8% on sales. The ROI of the company will be:
(a) 28%
(b) 32%
(c) 35%
(d) 42%
Ans. (b)

11. The ratios which measure the relative contribution of financing by owners and financing provided by outsiders are called:
(a) liquidity ratios
(b) leverage ratios
(c) activity ratios
(d) profitability ratios
Ans. (b)

12. The debt equity ratio of a company is 8: 1. It was decided to issue bonus shares in the ratio of 1: 2. The debt : equity ratio after the issue of bonus shares would be:
(a) 8: 1
(b) 4: 1
(c) 1:8
(d) 1:4
Ans. (a)

13. Which of the following transaction(s) will improve the Current Ratio?
1. Bills receivable dishonored
2. Cash collected from customers
3. Issue of new shares
4. Payment of preliminary expenses by way of equity shares
Select the correct answer using the Code given below:
Code:
(a) 1, 2 and 3
(b) 4 alone
(c) 3 alone
(d) 2 and 4
Ans. (c)

14. Which one of the following statements is NOT correct?
A high gross profit margin ratio is the result of:
(a) higher sales prices, cost of goods sold remaining constant
(b) lower cost of goods sold, sales price remaining constant.
(c) an increase in the proportionate volume of higher margin items
(d) increase in the sales return, cost of goods sold remaining the same
Ans. (d)

15. Credit sales of a company during the year are Rs. 1,20,000; Debtors Rs. 20,000 and bills receivables, Rs. 10,000. The average collection period is:
(a) 3 months
(b) 4 months
(c) 5 months
(d) 6 months
Ans. (a)


16. While calculating the net present value under
discounted cash flow method of return on investment
analysis, the c4lculations involved are:
1. Cash outflow
2. Discounted net cash flow
3. Cash inflow
4. Net present value
The correct sequence of these calculations is:
(a) 4, 1, 3, 2
(b) 1, 3, 2, 4
(c) l, 2, 3, 4
(d) 3, 1, 4, 2
Ans. (b)

17. Ajoy Ltd. makes a net profit of Rs. 1,00,000, after providing for depreciation on assets amounting to Rs. 20,000 and writing off preliminary expenses amounting to Rs. 10,000 and gain of Rs. 5,000 on sale of a piece of machinery. Funds from operation of Ajoy Ltd. would be:
(a) Rs. 1,00,000
(b) 1,20,000
(c) Rs. 1,25,000
(d) 1,35,000
Ans. (b)

18. Match List-I with List-II and select the correct answer using the Code given below the lists:
List-I List-II
A. Net loss from operations 1. Source of funds
B. Changes in working capital 2. Drain of working capital
C. Depreciation 3. Flow of Funds
D. Issue of fully paid bonus shares 4. Neither source nor application of funds
Code:
A B C D
(a) 3 2 1 4
(b) 2 3 4 1
(c) 2 3 1 4
(d) 3 2 4 1
Ans. (c)

19. Which one of the following statements is correct?
(a) A decrease iii current liabilities causes an increase in the working capital
(b) An increase in current liabilities causes a decrease in the working capital
(c) A decrease in the current assets causes an increase in the working capital
(d) An increase in the current assets causes a decrease in the working capital
Ans. (a)
AUDITING

20. Match List-I (Type of audit) with List-II (Purposes) and select the correct answer using the Code given below the lists:


List-I List-II
A. Continuous audit 1. To ensure efficient conduct of the business and prevent
wastage
B. Periodical audit 2. Detailed examination of the books of accounts at regular
intervals capital
C. Interim audit 3. Audit taken up at the close of the financial period
D. Internal audit 4. Audit conducted between the ends of two financial period
Codes:
A B C D
(a) 1 3 4 2
(b) 2 3 4 1
(c) 3 2 1 4
(d) 3 1 2 4
Ans. (b)

21. Match List-I (Items) with List-II (Section of Companies Act, 1956) and select the correct answer using the Code given below the lists:
List-I List-II
A. Appointment of Auditors by Central Government 1. Sec. 22 (1)
B. Qualification of Auditors 2. Sec. 224 (5)
C. Appointment of Auditors by Board of Directors 3. Sec. 224 (8)
D. Remuneration of Auditors 4. Sec. 224 (3)
Code:
A B C D
(a) 4 1 3 2
(b) 1 4 2 3
(c) 4 1 2 3
(d) 1 4 3 2
Ans. (c)

22. Special audit of the accounts of a company is directed by:
(a) shareholders of the company
(b) Comptroller and Auditor General, of India
(c) Company Law Board
(d) Central Government
Ans. (d)

23. The author of the books ‘Suma de Arithmetica ‘is:
(a) H. A. Cassel
(b) Luca Paciolli
(c) Adam Smith
(d) Batliboi
Ans. (b)

24. Vouching may be termed as:
(a) identification of the documentary evidence supporting the transaction
(b) verification of the document supporting the transaction
(c) authentication of the document supporting the transaction
(d) verification of the accuracy and authenticity of the transaction
Ans. (d)

25. Interim audit refers to n audit conducted:
(a) in two different accounting years
(b) in between two statutory annual audits within the same accounting period
(c) in between one statutory audit and an internal audit in the same accounting period
(d) in between one statutory audit, one management audit and one internal audit
Ans. (b)

26. Audit technique are concerned with the:
(a) examination of those evidences which have been traced by audit procedures
(b) application of generally accepted accounting principles to particular phases of a financial statement
(c) accuracy and validity of management authorization to the account section employees
(d) method of conducting a business affair and reporting in annual report
Ans. (

27. What is the correct sequence of the following aspects in auditing?
1. Special audit
2. Internal audit
3. Internal check
4. Annual audit
Select the correct answer using the Code given below:
Code:
(a) 1, 3, 2, 4
(b) 3, 4, 1, 2
(c) 3, 2, 4, 1
(d) 1, 2, 3, 4
Ans. (c)

28. Test checking reduces the:
(a) powers of an auditor
(b) expenses of audit
(c) work of an auditor
(d) liability of an auditor
Ans. (c)

29. Management audit refers to:
(a) examination of books and audit of accounts done by the management
(b) the periodic assessment of company’s activities by the statutory auditor
(c) periodic assessment of company’s managerial planning, organizing, actuating and controlling compared to norm of successful operation
(d) auditor’s assessment of the financial statement of the entity
Ans. (c)

30. Consider the following documents:
1. Audit Notebook
2. Audit Programme
3. Audit Report
4. Audit Files
The correct sequence, in which an auditor prepares these documents is
(a) 2, 1, 4, 3
(b) 1, 2, 3, 4
(c) 2, 1, 3, 4
(d) 1, 2, 4, 3
Ans. (a)

31. The most important objective of internal audit, is:
(a) early detection of errors and frauds
(b) facilitating final audit
(c) early finalization of annual accounts
(d) ensuring systematic accounting
Ans. (a)

32. Section 224 of the Companies Act, 1956 deals with:
(a) special audit
(b) secretarial audit
(c) cost audit
(d) appointment and remuneration of auditors
Ans. (d)

33. An arrangement in which the accounting work of each individual is checked by other members is
known as:
(a) internal audit
(b) external audit
(c) internal check
(d) test checking
Ans. (c)

34. The main purpose of an independent audit is to:
(a) check and correct frauds and errors
(b) help in detecting frauds and errors
(c) determine if the financial statements fairly represent the actual financial position and the working results of the organization
(d) help in formulating future plans
Ans. (c)


35. Consider the following statements:
I. Foreign institutional investors have been allowed to invest in Mutual Funds
2. The main objective of SEBI is to protect the investors
3. Private placement is the route through which Promoters’ contribution is mobilized by a public company
4. RBI lays down the guidelines governing the capital market operation
Of these statements:
(a) 1 and 2 are correct
(b) 2, 3 and 4 are correct
(c) 1, 2 and 3 are correct
(d) 1, 3 and 4 are correct
Ans. (b)

36. Dow and Jones, now popularly known as ‘Dow-Jones’ in the stock market parlance, were the:
(a) first financial journalists
(b) first bull operators in the New York Stock Exchange
(c) first to predict the Great Depression
(d) architects of shop-floor trading
Ans.(b)

37. The primary function of Stock Exchange is to:
(a) mobilize savings from the public for long-term investment
(b) offer a secondary market for shares and other securities
(c) facilitate barter deals between buyer and seller holding different securities -
(d) enable Reserve Bank of India to trade in Government securities in their efforts to control money supply in the economy
Ans. (b)

38. Consider the following statements:
A mutual fund helps the ‘investor in securing:
1. professional management
2. diversification of risk
3. steady appreciation
4. lower cost of operation
Of these statements:
(a) 1, 2, 3 and 4 are correct
(b) 1, 2 and 4 are correct
(c) 2 and 3 are correct
(d) 3 and 4 are correct
Ans. (a)

39. Which of the following pairs are correctly matched?
1. Cooperative movement in India : Nanavahi Committee
is breast-fed, bottle-fed and spoon-fed
2. Tax on sole proprietor and partnership : Direct Taxes, Enquiry Committee
firm’s needs rationalization
3. Capital market in India is tightly controlled : Narasimham Committee
by the Government
Select the correct answer using the Code given below:
Code:
(a) 1, 2 and 3
(b) 1 and 3
(c) 2 and 3
(d) 1 and 2
Ans. (a)

40. “Arbitrage” means:
(a) a business arrangement by which al share broker tries to take advantages of different in ‘Spot’ and ‘Futures’ prices of a share
(b) a business arrangement in which a share broker tries to take advantage of difference in prices between two Stock Exchange centers on a particular share
(c) an arbitration proceedings that is invoked by either the buyer or the seller when he other party is unable to meet its commitment
(d) a compromise arrangement by which the transaction is postponed to the next settlement date
Ans. (b)

41. Which one of the following sets is correct with regard to liberalization in financial sector?
(a) Globalization, devaluation and privatization
(b) Deregulation, moral suasion branch expansion
(c) Privatization, computerization and standardization
(d) Globalization, deregulation and privatization
Ans. (b)

42. Which of the following are the means of marketing new issues of securities?
1. By listing of securities
2. Through jobbers and brokers
3. By private placing of securities
4. Through privileged subscription
Select the correct answer using the Code given below:
Code:
(a) 1 and 2
(c) 3 and 4
(b) 1,2 and 3
(d) 1, 2, 3 and 4
Ans. (d)

43. Narasimham Committee has, apart from other things, recommended:
(a) expanding priority sector financing
(b) restricting priority sector-financing
(c) asking new foreign and private sector banks to follow the existing norms for priority Sector financing
(d) total elimination of priority sector financing
Ans. (b)

44. Prospectus issued by a company is to be vetted and approved by the SEBI. This, however, does not mean that:
(a) disclosures are adequate as per its guidelines
(b) project proposal has been presented in conformity with its guidelines
(c) disclosures are adequate to take an informed decision by investors
(d) project proposal is sound or satisfactory

45. Commercial papers represent a new financial instrument issued for the purpose of:
(a) project financing
(b) working capital
(c) leasing of plant and equipment
(d) import of capital goods
Ans. (b)


46. Match List-I (Forms of business organization) with List-II (Distinctive characteristics) and select the correct answer using the Code given below the lists:
List-I List-II
A. Joint Hindu Family Firm 1. Association of persons for their common interests
B. Public Enterprise 2. Ownership and control by Government
C. Section 25 of Company 3. Ownership by coparceners
D. Co-operative organization 4. Limited company formed for promoting
art, commerce, science etc.
Codes:
A B C D
(a) 3 2 1 4
(b) 1 3 2 4
(c) 3 2 4 1
(d) 1 3 4 2
Ans. (c)

47. Does modernization of industrial enterprises call for mechanization?
(a) Yes, because manual labour alone cannot deliver the goods
(b) Yes, because mechanization holds the key to industrial success in most developing countries
(c) No, because it is rationalization and not mechanization that holds the key to modernization and higher productivity in the industrial sector
(d) No, because it is mechanization will aggravate the unemployment situation in the country and will ultimately result in the collapse of the economy
Ans. (a)

48. In the absence of an agreement to the contrary, the partners are:
(a) entitled to 6% interest on their capitals, only when there are profits
(b) entitled to 9% interest on their capitals, only when there are profits
(c) entitled to interest on capital at the bank rate, only when there are profits
Ans. (d)

49. Match List-I (landmark case) with List-II (the legal point established by that case) and select the correct answer using the Code given below the lists:
List—I List—II
A. Solomon vs. Solomon 1. The scope and limits of the Objects
Clause
B. Ewing vs. Butter Cup Margarine Co. Ltd. 2. A company should not be registered
with a name which resembles the
name of an existing Co.
C. Ashbury Rail Carriage & Iron Co. vs. Ritchie 3. Company is a distinct entity,
different from its members
D. Royal British Bank vs. Turquand 4. Limitation to the Doctrine of
constructive notice
5. Doctrine of Indoor Management
Codes:
A B C D
(a) 2 3 1 4
(b) 3 2 4 5
(c) 3 2 1 4
(d) 2 3 4 5
Ans. (b)

50. Which one of the following is NOT applicable to a .Co-operative form of business organization?
(a) Major portion of profit is distributed to members by way of dividend
(b) Policy decisions are taken by the members in a General Meeting
(c) Membership is open to all having a common interest
(d) It is formed generally by the artisans and consumers of limited means
Ans. (d)

Sample Paper For Accountant Jobs

Sample Paper For Accountant Jobs
Sample question paper for Accountant jobs Practice tests
Sample question papers of Jr Accountant Exam


1. Alfa Company Limited acquired the business of M/s Bharat Traders. The valuation of the items acquired was—building Rs. 1,20,000; machinery Rs. 80,000 and stock-in-trade Rs. 30,000. The company issued in lieu of the above items 800, 10% debentures of Rs. 100 each at par and 1 5000 equity shares of Rs. 10 each.
How much was the flow of funds in the above transaction?
(a) Rs. 2,30,000
(b) Rs. 1,00,000
(c) Rs. 50,000
(d) Rs. 30,000
Ans. (d)

2. What are the aspects to be considered while qualifying the audit report on the accounts of a company?
1. An item requiring specific disclosure under the Companies Act is not so disclosed
2. Where the auditor has not been able to form an opinion due to his inability to obtain sufficient, appropriate evidence information and explanation
3. An auditor realizes that items in a financial statement are misstated to such an extent that the financial statement does not give a true and fair view
Select the correct answer using the Code given below:
Code:
(a) 1 only
(b) 1 and 2
(c) 2 and 3
(d) 1, 2 and 3
Ans. (d)

3. Analytical review by an auditor mainly includes:
(a) examining vouchers and other documents
(b) physical verification of assets
(c) examining day books with ledgers
(d) study of ratios and trends
Ans. (d)

4. Statements on Standard Auditing Practices (SAPs) are important while discharging the auditing function by a member of the ICAI in case of a company, because SAPs are:
(a) prescribed by the ICAI
(b) contained in the Companies Act, 1956
(c) approved by the Department of Company Affairs
(d) approved by the Central Government in consultation with Comptroller and Auditor-General
Ans. (a)

5. Which audit is carried out during the accounting period with some interval, it is called:
(a) periodic audit
(b) partial audit
(c) continuous audit
(d) interim audit
Ans. (c)

6. Which one of the following pairs is NOT correctly matched?
(a) Suppression of invoices : Window dressing
(b) Overcharging depreciation : Secret reserves
(c) Omission of cash receipts from debtors : Understatement of sales
(d) Omission of credit sale : Understatement of debtors
Ans. (a)

7. Internal audit report is submitted to:
(a) Government
(b) Shareholders
(c) Creditors
(d) Board of Directors
Ans. (d)

8. The main purpose of auditing is to:
(a) detect accounting offences and to punish the offender
(b) prepare and authenticate the accounts
(c) prepare the accounts and authenticate their true and fair view
(d) certify the financial position of the business
Ans. (d)

9. Every auditor appointed under Section 224 (1) of the Companies Act, 1956 shall inform in writing as to whether he has accepted or refused to accept the appointment. Such an intimation shall be given by him to the
(a) company within 30 days of receipt from the company of the intimation of his appointment
(b) Company Law Board within 30 days of receipt from the company of the intimation of his appointment
(c) company within 7 days of receipt from the company of the intimation of his appointment
(d) Registrar within 30 days of receipt from the company of the intimation of his appointment
Ans. (d)

10. If an auditor does something wrongfully in the performance of his duties resulting in financial loss to the company, he will be held guilty of:
(a) civil negligence
(b) misfeasance
(c) criminal negligence
(d) financial irregularity
Ans. (b)

11. Audit Committee shall act in accordance with the terms of reference to be specified by:
(a) Statutory Auditors
(b) SEBI
(c) Board of Directors
(d) Central Government
Ans. (c)

12. The selection of items, to be included in the audit on a subjective basis without consideration of sample size of method of selection, is:
(a) probability sampling
(b) systematic sampling
(c) random sampling
(d) judgment sampling
Ans. (a)

13. The scope of audit in a partnership firm is governed by:
(a) partnership act
(b) partnership deed
(c) agreement between partnership firm and auditor
(d) number of partners of the firm
Ans. (c)

14. While establishing the statistical sampling plan, the degree of precision required is determined by:
(a) keenness of the management
(b) suitability of accounting systems and. procedures
(c) allowable margin of error the auditors are willing to accept
(d) random number table used for the purpose
Ans. (d)

15. Match List- I with List -II and select the correct answer using the Code given below the Lists:
List—I List—II
A. Inspection of books of account under 1. Central government
Section 209A of the Companies Act, 1956
B. Constitution of National Advisory Committee 2. Registrar of Companies
on Accounting Standards
C. Books of account 3. Registered office
D. Reasons for failure to buy back shares 4. The ICAI
5. Directors’ Report
Code:
A B C D
(a) 2 1 3 5
(b) 3 1 2 4
(c) 2 4 3 5
(d) 3 4 2 1
Ans. (c)

16. The scope of ‘management audit’ is determined by the:
(a) shareholders
(b) Board of Directors
(c) Comptroller and Auditor-General (C & AG)
(d) Comptroller and Auditor-General in consultation with the Central Government
Ans. (b)

17. In the case of an auditor appointed under Section 619 of the Companies Act, 1956 by the Comptroller and Auditor-General of India, the remuneration shall be fixed by the
(a) company in general meeting
(b) comptroller and Auditor-General of India
(c) comptroller and— Auditor-General of India consultation with the Central Government
(d) Company Law Board
Ans. (d)

18. Test checking reduces:
(a) the work of an auditor
(b) tie liability of an auditor
(c) both work and liability of an auditor
(d) the remuneration of an auditor
Ans. (a)

19. X is proposed to be appointed as the auditor of ABC Co. Ltd. at the ensuing AGM in place of the retiring auditor Y. This requires:
(a) a special resolution and approval of the Company Law Board
(b) a special notice
(c) an ordinary resolution and approval of the Company Law Board
(d) a special resolution and approval of Central Government
Ans. (b)

20. Test checking of entries in the audit work refers to:
(a) the internal checks
(b) the internal controls
(c) checking some sample items from a large number of similar items
(d) checking the cash flow of business
Ans. (c)

21. The First Standard Auditing Practice (SAP-I) is related to:
(a) objectives and scope of the audit of financial statements
(b) basis principles governing an audit
(c) documentation
(d) detecting fraud and error
Ans. (a)

22. Which of the following relating to Audit’ Programme is NOT correct?
(a) The auditor cannot defend himself on the basis of audit programme if there is a charge of negligence against him
(b) it is useful basis for planning the programme for ‘the subsequent year
(c) It helps in the final review before the report is signed
(d) it simplifies the allocation of work amongst the audit staff
Ans. (a)


23. Who is ‘bull’?
(a) A stock broker who deals or specializes in a few shares
(b) An investor who sells securities in anticipation of being able to re-buy them later at a lower price
(c) An investor who buys securities in anticipation of being able to sell them at a higher price
(d) An investor who expects the price of a security or of the market as a whole to fall
Ans. (c)

24. Commercial paper is a:
(a) long-term corporate security meant for small investors
(b) medium-term corporate security meant for institutional investors
(c) treasury paper meant for corporate investors
(d) short-item corporate security meant for large-scale investors
Ans. (c)


25. A cartel is a combination of firms:
(a) which are functioning in a particular industry
(b) whose combined assets are worth more than 90% of total assets of the industry
(c) who control major chunk of the market
(d) whose combined profits are enormous
Ans. (d)

26. Social responsibility of business assumes considerable importance towards:
(a) owners and workers
(b) consumers and community
(c) government and nation
(d) All the above
Ans.(d)

27. The distinctive characteristic of ‘perpetual succession’ of a joint stock company refers to:
(a) uninterrupted business in spite of continuous losses
(b) immunity from government direction for the closure of the company
(c) immunity from resolution passed in the annual general body meeting for closure of the company
(d) uninterrupted existence not affected by the death or insolvency of members of the company
Ans. (d)

28. A statutory corporation is one which comes into being
by:
(a) registration under Companies Act, 1956
(b) virtue of enactment of a Special Act
(c) registration under any enforceable Act operating in India
(d) the entrepreneurial effort of the government
Ans. (d)

29. Consider the following statements:
An unregistered partnership firm suffers from the following disabilities4.
1. A partner of such firm cannot file a suit for the dissolution of the firm
2. The firm cannot file a suit against any third party for realization of its dues
3. A partner cannot file a suit against any other partner to enforce any right arising out of partnership deed
Which of the above statements are correct?
(a) 1, 2 and 3
(b) 1 and 3
(c) 1 and 2
(d) 2 and 3
Ans. (d)



30. Exim Bank of India provides financial assistance to exporters and importers in India:
(a) in foreign currency only
(b) both in Indian currency and foreign currencies
(c) as zero-interest loans
(d) as subsidies
Ans. (d)


31. In life insurance, the risk insured is:
(a) certain to occur and also the timing of its occurrence is known
(b) certain to occur, but its timing of its occurrence is not known
(c) not certain to occur and also the timing of its occurrence is not known
(d) not likely to occur
Ans. (c)

32. The national re-insurer in India is:
(a) General Insurance Corporation of India
(b) United India Insurance Company Ltd.
(c) Insurance Regulatory and Development Authority
(d) Oriental Fire and General Insurance Company Ltd.
Ans. (a)

33. Which one of the following risks is not insured by the Export Credit and Guarantee Corporation?
(a) The risk of non-payment by the foreign buyer
(b) The risk that the importer may return the goods on the ground of lower quality
(c) The political risk that the import license may be revoked
(d)The risk of war, revolution, etc.; in the buyer’s country
Ans. (b)


34. Which one of the following indicates the correct chronological order of the ‘system’ designed for purchasing ‘office supplies’?
(a) Select sources of supply, initiate requisition, order supplies, receive supplies and pay vendor
(b) Initiate requisition, order supplies, select sources of supply, receive supplies and pay vendor
(c) Select sources of supply, initiate requisition order supplies, pay vendor and receive supplies
(d) Initiate requisition, select sources of supply, order supplies, receive supplies and pay vendor
Ans. (b)

35. Which one among the following is an instance of Participative Management?
(a) Board of Directors
(b) Trade Unions
(c) Work Committees
(d) Task Force
Ans. (c)

36. The size of an office can be measured in which of the following ways?
1. Production capacity of the organization
2. Number of employees
3. Investment in equipment and machines
4. Total administrative expenses
Select the correct answer using the Code given below:
Code:
(a) 1 and 4 are correct
(b) 1 and 2 are correct
(c) 1, 2 and 3 are correct
(d) 2, 3 and 4 are correct
Ans. (d)

37. Contingency School of Management
(a) practice-oriented
(b) principle-oriented
(c) result-oriented
(d) profit and loss-oriented
Ans. (a)

38. The term ‘organizational climate’ best represents:
(a) human environment prevailing in an organization
(b)union management relations within an organization
(c) problems introduced by faulty organizational structure
(d) socio-cultural environment in an organization
Ans. (d)

39. Which one of the following is the correct sequence in terms of the four management functions, first identified by Henry Fayol?
(a) Planning, Organizing, Leading and Controlling
(b) Planning, Organizing, Staffing and Coordinating
(c) Planning, Motivating, Directing and Reporting
(d) Planning, Staffing, Communicating and Leading
Ans. (b)

40. Match List-I (Office records) with List-II (Need of such record) and select the correct answer using the Code given below the Lists:
List-I List-II
A. File 1. Recording small and necessary expenses
B. Ledger 2. Recording transactions
C. Petty cash book 3. Keeping necessary documents
D. Office manual 4. Computerizing office system
Code:
A B C D
(a) 3 2 1 4
(b) 4 5 3 1
(c) 3 5 1 2
(d) 4 2 3 1
Ans. (a)

41. Organizations require narrow span of control if there are:
(a) mature subordinates within
(b) competent and trained managers
(c) unclear plans for non repetitive operations
(d) well defined plans for repetitive operations
Ans. (b)

42. Which one f the following traits describes properly organic or behavioral structure of organization?
(a) Wider spans of control
(b) More centralization
(c) Higher degree of specialization
(d) Taller hierarchy
Ans. (a)


43. People resist change in organization because of:
(a) fear of unemployment
(b) increase in responsibility
(c) need for new social adjustments
(d) All the above
Ans. (d)

44. When there are large number of smaller projects and the activities of those projects are to be accomplished by setting up some temporary departments, the appropriate organizational structure should be:
(a) project organization
(b) functional organization
(c) matrix organization
(d) divisional organization
Ans. (c)

45. The managerial function of organizing involves:
(a) reviewing and adjusting plan in the light of changing conditions
(b) establishing programme for the accomplishment of objectives
(c) creating a structure of functions and duties to be performed by a group
(d) getting things done through others
Ans. (c)

46. Which one of the following is the major consideration for decentralization?
(a) Organization’s environment
(b) Nature of management function
(c) Size of the organization
(d) Ability of higher-level managers
Ans. (c)

47. Which among the following is the most popular approach for accomplishing the results?
(a) Management by exception
(b) Reward system
(c) Management by objectives
(d) Mentor system
Ans. (c)

48. Which among the following is the oldest and simplest device for achieving coordination?
(a) Hierarchy
(b) Planning
(c) Incentives
(d) Rules
Ans. (b)

49. Centralizing the office work is desirable mostly because it:
(a) fixes responsibility
(b) avoids duplication
(c) permits better supervision
(d) permits better delegation
Ans. (a)

50. Match List-I with List-II and select the correct answer using the Code given below the List:
List- I List-II
A. F.W. Taylor 1. Principles of Management
B. Maslow 2. Team Work
C. Esprit de Corps 3. Scientific Management
D. V Henry Fayol 4. Theory of Human Motivation
Code:
A B C D
(a) 1 4 2 3
(b) 3 2 4 1
(c) 1 2 4 3
(d) 3 4 2 1
Ans. (d)

commerce for IAS prelims

commerce for IAS prelims
Civil Services Commerce Prelims Paper practice
Commerce model question papers
1. Match List-I (Basis of Departmentation) with List-II (Example) and select the correct answer using the Code given below the lists:
List—I List—II
(Basis of Departmentation) (Example)
A. Customer 1. Day and night shifts in a hospital
B. Functional 2. Retail and wholesale sale of a trader
C. Geographical 3. Northern and Southern Divisions of a railway
D. Temporal 4. Production and sales of a factory
Codes:
A B C D
(a) 2 3 1 4
(b) 1 4 3 5
(c) 2 4 3 1
(d) 1 3 4 5
Ans. (c)

2. Which one of the following is not true of GDR?
(a) It is an instrument issued abroad and is listed and traded on a foreign stock exchange
(b) A GDR may represent one or more shares of the issuing company
(c) It can be converted into equity shares at any time
(d) A GDR may represent either equity shares or
Ans. (d)

3. The quality of information is measured by its:
(a) Accuracy
(b) Cost
(c) Degree of statistical validity
(d) Timeliness
Ans. (d)

4. A wage which should enable a worker to provide for himself and his family not merely the bare essentials like food, clothing and shelter but also a measure of comfort in the form of education for his children and protection against diseases and illness is known as:
(a) Fair wage
(b) Minimum wage
(c) Living wage
(d) Incentive wage
Ans. (c)

5. Emerson Efficiency System of wage payment means:
(a) The worker is allowed a certain time within which he is required to complete his job
(b) The completion of job within the prescribed time. The worker is paid bonus of a certain percentage
(c) where the worker takes 50% more than prescribed time he is paid no bonus
(d) All of the above
Ans. (b)

6. One of the consequences of highly protective tariff walls would be that:
(a) Foreign producers find their imports attractive
(b) Domestic producers sell exportable goods at a premium in the domestic market
(c) Foreign producers find their exports attractive
(d) Domestic producers find imports to be cheaper
Ans. (b)
Directions : The following Fourteen (14) items consist of two statements, one labelled as the ‘Assertion (A) ‘and the other as ‘Reason (R)’. You are to examine these two statements carefully and select the answers to these items using the Code given below:
(a) Both A and R are individually true and R is the correct explanation of A
(b) Both A and R are individually true but R is not the correct explanation of A
(c) A is true but R is false
(d) A is false but R is true

7. Assertion (A): Management Audit should be conducted by a team of experts.
Reason (R): Management Audit is a critical examination of policy and practices of management from the highest level to downward in order to ascertain that sound management prevails in the business concern.
Ans. (a)

8. Assertion (A): If it is found that some errors and/or frauds are remaining undetected due to the fact that a statutory auditor depended upon test checking, then the said auditor will be held responsible for negligence in the performance of his duties.
Reason (R): A statutory auditor cannot, in any way, avoid or reduce the responsibility laid on him by the statutes.
Ans. (d)

9. Assertion (A): An auditor of a large business concern has to adopt test checking based on scientific statistical sampling technique instead of checking the whole of transaction- of a particular class.
Reason (R): Test checking based on scientific statistical sampling technique, reduces the volume of unnecessarily cumbersome audit work involved in detailed checking of all transactions.
Ans. (a)

10. Assertion (A): Revenue expenditure is written off in the year in which it occurs.
Reason (R): The benefit of revenue expenditure is consumed in the year in which it arises.
Ans. (a)

11. Assertion (A): Cash flow Statement and Fund Flow Statement disclose same information.
Reason (R): Both are prepared out of the same data.
Ans. (d)

12. Assertion (A): Liquid ratio reveals strength of liquidity ofa business unit.
Reason (R): Liquid ratio analyses liquid assets and liquid liabilities of a business uhit in order to assess the extent of liquidity.
Ans. (a)

13. Assertion (A): Profit and Loss Account and Balance Sheet are financial statements showing financial position of a business unit.
Reason (R): Profit and Loss Account and Balance Sheet are prepared at the end of the financial year.
Ans. (d)

14. Assertion (A): The interest on debentures can be capitalized up to the complete construction of the fixed assets.
Reason (R): The construction of fixed assets could only be completed by the use of these funds.
Ans. (c)

15. Assertion (A): The role of the Doctrine of Indoor Management is opposed to the rules of constructive notice.
Reason (R): The constructive notice seeks to protect the company against the outsider whereas the Doctrine of Indoor Management operates to protect outsider against the company.
Ans. (a)

16. Assertion (A): Rules of Constructive Notice and Articles of Association are known to everyone who deals with the company.
Reason (R): After re4stration of the company, Memorandum and Articles of Association become public documents.
Ans. (a)

17. Assertion (A): Doctrine of Indoor Management does not apply to forgery.
Reason (R): Company Law recognizes ultra vires or illegal acts.
(c)

18. Assertion (A): A Director of a company in his individual capacity can exercise powers conferred on him by the Companies Act, Memorandum and the Article of Association of the company.
Reason (R): The Directors have the power to enter into contract on behalf of the company with other parties.
Ans. (d)

19. Assertion (A): Capital expenditure is incurred for the purpose f acquiring fixed asset.
Reason (R): Capital expenditure item is shown in the asset side of the Balance Sheet.
Ans. (b)

20. Assertion (A): Staff officers and assigned an ‘authority of ideas’ and line officers and ‘authority to command’.
Reason (R): Functional authority is not restricted to managers of a particular type of department.
Ans. (b)




21. Accounting is generally understood as:
1. summarization of business transaction
2. language of the business
3. source of business information
4. means of communication
Select the correct answer using the Code given below:
Code:
(a) 1 only
(b) 1 and 2
(c) 2 and 3
(d) 1, 2, 3 and 4
Ans. (d)

22. In case of disclosure of accounting policies, the following fundamental accountings assumptions may NOT be required to be stated f they are followed in the preparation of final accounts or a company:
1. Materiality and accounting period
2. Going concern and consistency
3. Accrual basis of accounting
4. Conservatism and accounting period
Select the correct answer using the Code given below:
Code:
(a) 2 and 3
(b) 1 and 4
(c) l, 2 and 3
(d) 1, 2, 3 and 4
Ans. (a)

23. Which one of the following pairs is NOT correctly matched?
(a) Accounting equation : Assets — Liabilities — Capital
(b) Accounting year : 1st April to 31st March
(c) Accrual concept : Recognizing revenue on receipt of cash
(d) Cost concept : Recognizing transactions at historical cost
Ans. (a)

24. Match List—I (Accounting Standards (AS) issued by the Institute of Chartered Accountants of India) with List-II (Standard on) and select the correct answer using the code given below the Lists:
List –I List-II
A. AS -1 1. Valuation of Inventories
B. AS-2 2. Disclosure of Accounting Policies
C. AS-3 3. Depreciation Accounting
D. AS-6 4. Cash Flow Statement
Code:
A B C D
(a) 2 3 4 1
(b) 4 1 2 3
(c) 4 3 2 1
(d) 2 1 4 3
Ans. (d)

25. Which among the following is the societal obligation of accounting?
(a) To ascertain profit correctly
(b) To maintain the records of the assets and liabilities of organization
(c) To establish effective organizational control
(d) To be helpful in correct tax assessment
Ans. (d)


26. Included in production overhead of hardware division of Rs. 3, 00,000 is Rs. 50,000, being the cost of prototype computers manufactured by the company itself. These are not to be sold but to be kept for demonstrating a live medical imaging software programme.
The cost of prototype computers of Rs. 50,000 should be treated as:
(a) fixed assets
(b) deferred revenue expenditure
(c) production overheat cost of hardware division
(d) advertising cost
Ans. (b)


27. A and B are partners sharing profits and losses in proportion of 2: 1. They admit new partner C whom they give 1/5th share in profits. The new profit-sharing ratio will be:
(a) 8:4:3
(b) 3:2:1
(c) 2:1:1
(d) 4:2:1
Ans. (a)

28. A and B are sharing profits in the ratio of 2:1. They admit C into the firm ¼ th share in profits for which he brings Rs. 12,000 as his share of capital. Therefore, the adjusted capital of B will be:
(a) Rs. 48,000
(b) Rs. 12,000
(c) Rs. l6, 000
(d) Rs. 24,000
Ans. (b)

29. Match List-I with List-II and select the correct answer using the Code given below the Lists:
List-I List—II
A. Revaluation Account 1. Retirement of a partner
B. Realization Account 2. Maximum loss method
C. Piecemeal Distribution 3. Admission of a partner
D. Gaining Ratio 4. Dissolution of partnership firm
Code:
A B C D
(a) 2 1 3 4
(b) 3 4 2 1
(c) 2 4 3 1
(d) 3 1 2 4
Ans. (b)

30. While making an adjusting entry in respect of interest on capital, we credit:
(a) Capital account
(b) Profit and loss account
(c) Interest on capital account
(d) Drawing account
Ans. (a)


31. What is the correct sequence of the following items of current assets in balance sheet of a company, as per the Companies Act, 1956?
1. Cash balance on hand
2. Interest accrued on investments
3. Stores and spare parts
4. Loose tools
5. Sundry debtors
6. Stock-in-trade
7. Work-in-progress
Select the correct answer using the Code given below:
Code:
(a) 2, 5, 4, 6, 7, 3, 1
(b) 1, 2, 4, 3, 5, 7, 6
(c) 7, 6, 4, 1, 2, 5, 3
(d) 2, 3, 4, 6, 7, 5, 1
Ans. (d)

32. The loss on the sale of old furniture debited to:
(a) profit and loss account
(b) furniture account
(c) trading account
(d) depreciation account
Ans. (a)

33. Given:
Opening stock : Rs. 5,000
Closing stock : Rs. 7,000
Purchases : Rs. 10,000
Manufacturing expenses : Rs. 20,000
Loss of materials due to fire : Rs. 1000
The cost of production would be
(a) Rs. 28,000
(b) Rs. 29,000
(c) Rs. 27,000
(d) Rs. 30,000
Ans. (c)

34. Consider the following statements:
1. Closing stock is valued on the Principle of cost price of market price whichever is lower
2. The manufactured goods in a year are transferred from the manufacturing account to trading account at selling price
3. The going concern concept assumes that a business will continue its operations indefinitely
4. Revenue is not increased by taking loans although assets and liabilities are increased
Which of the above statements are correct?
(a) l, 3 and 4
(b) l and 2
(c) 2 and 3
(d) 2, 3 and 4
Ans. (a)

35. Under the head ‘Provisions’ in the balance sheet of a limited company, the following provisions made for, are to be disclosed:
1. Proposed dividend
2. PF schemes
3. Pension and other staff-benefit schemes
4. Taxation The correct chronological order of their disclosure is
(a) 4, 2, 1, 3
(b) 3, 2, 1, 4
(c) 4, 1, 2, 3
(d) 3, 1, 2, 4
Ans. (c)
36. Under the head ‘current liabilities’, the following are disclosed:
1. Unclaimed dividend
2. Sundry creditors
3. Unexpired discounts
4. Bills payable
The correct chronological order of their disclosure is:
(a) 4, 3, 2, 1
(b) l, 3, 2, 4
(c) 4, 2, 3, 1
(d) l, 2, 3, 4
Ans. (c)

37. Dividend can be paid generally out of:
(a) share premium account
(b) capital redemption reserve account
(c) current year’s profits
(d) All of these
Ans. (c)

38. If the purchases made during the year were Rs. 60,000, the balance of stock in trade at the beginning and at the end of-the year were Rs. 12,000 and Rs. 9,000 respectively and the gross profit on sales was 1/5th, when which one of the following represents the figure of gross profit for the year?
(a) Rs. 15,750
(b) Rs. 14,000
(c) Rs. 12,500
(d) Rs. 17,250
Ans. (a) Rs. 15,750

39. Financial year of a company shall not exceed:
(a) calendar year
(b) 15 months.
(c) 18 months with special permission of Registrar of Companies
(d) 15 months with special permission of Registrar of Companies
Ans. (c)

40. The following four assets normally appear in the balance sheet:
1. Advance salary
2. Copyright
3. Preliminary expenses
4. Loose tools
The correct order in which these are to appear in the balance sheet if drawn in order of permanency will be:
(a) 4, 2, 1, 3
(b) 3, 2, 4, 1
(c) 1, 2, 3, 4
(d) 2, 4, 1, 3
Ans. (d)


41. Match List-I with List-II and select the correct answer using the Code given below the Lists:
List—I List—II
A. Nominal share capital 1. Capitalization of reserve
B. Right shares 2. Fixed dividend
C. Bonus shares 3. Maximum amount of share capital of a company
D. Preference shares 4. First offered to the existing shareholders
Code:
A B C D
(a) 3 4 1 2
(b) 2 1 4 3
(c) 2 4 1 3
(d) 3 1 4 2
Ans. (a)

42. A company forfeited 30 equity shares of Rs. 10 each fully called-up, for non-payment of allotment money of Rs. 3 and call-money of Rs, 4 per share. If these shares are reissued at Rs. 8 per share fully paid, the amount transferable to capital reserve will be:
(a) Rs. 300
(b) Rs. 60
(c) Rs. 90
(d) Rs. 30
Ans. (d)

43. The balances appearing in the books of a company at the end of the financial year were:
Capital Redemption Reserve Account Rs. 50,000; Share Premium Account Rs. 10,000; General Reserve Account Rs. 5,000; Revaluation Reserve Rs. 2,000; Profit and Loss Account (Debit) Rs.10,000. Maximum amount available for distribution as ‘Bonus Shares’ will be:
(a) Rs. 50,000
(b) Rs. 55,000
(c) Rs. 45,000
(d) Rs. 57,000
Ans. (b)

44. A company can forfeit shares if the:
(a) shareholder fails to pay the amount of the call during the stipulated time
(b) shareholder pays calls in advance
(c) shareholder does not pay the application money
(d) shares have been issued at par
Ans. (a)

45. With regard to the rate of return on investment (ROI), which one of the following statements is NOT valid?
(a) It is an overall indicator of the profitability of an enterprise
(b) It is a triangular relationship in the sense that R O I= Profit margin x Asset turnover
(c) It is a superior measure compared to the cash flow generated per share
(d) It was firm developed by Du Pont, USA
Ans. (b)

46. Which one of the following types of information, a creditor would be interested to gather while reading Annual Reports of an enterprise?
(a) Profitability
(b) Liquidity
(c) Continuity
(d) Solvency
Ans. (d)

47. The return on capital employed shows the combined effect of:
(a) net profit ratio and inventory turnover ratio
(b) operating ratio and net profit ratio
(c) net profit ratio and capital turnover ratio
(d) gross profit ratio and capital turnover ratio
Ans. (c)

48. The current ratio is 3:2 and the amount of current liabilities is Rs. 40,000. What is the amount of current assets?
(a) Rs. 60,000
(b) Rs. 70,000
(c) Rs. 80,000
(d) Rs. 1, 00,000
Ans. (a)

49. Consider the following statements:
The current ratio would reduce by
1. collection of book debts
2. payment to trade creditors
3. purchase of machinery for cash
4. cash deposited into bank
Which of the above statements are correct?
(a) 1 and 3
(b) 2 and 3
(c) 2and 4
(d) 1, 3 and 4
Ans. (b)

50. Which one of the following ratios is likely to be affected the most on account of price level changes?
(a) Current Ratio
(b) Inventory Turnover Ratio
(c) Debtors’ Turnover Ratio
(d) Fixed Assets Turnover Ratio
Ans. (b)

commerce objective type questions

commerce objective type questions
Commerce Multiple Choice Questions
MCQ Commerce Objective test paper
1. Consider the following elements:
1. Policies
2. Objectives
3. Programmes
4.. Procedures
The correct sequence of these elements in the planning process is:
(a) l, 2, 3, 4
(b) 1, 2, 4, 3
(c) 2, 1, 4, 3
(d) 2, 1, 3, 4
Ans. (c)

2. Consider the following steps:
1. Analysis of each decision unit in the context of total decision package
2. Identification of decision units
3. Allocation of resources to each unit based upon ranking
4. Evaluation and ranking of all decision units to develop the budget request
The correct sequence of these steps in Zero-base budgeting is:
(a) 1, 2, 3, 4
(b) 2, 1, 4, 3
(c) 2, 4, 1, 3
(d) 2, 3, 4, 1
Ans. (b)

3. Consider the following stages in Management by Exception:
1. Setting criteria that the management will use to follow progress towards organizational objectives
2. Measurement of current performance in the organization
3. Making comparison of actual and planned performance and identifying the exceptions
4. Decision-making prescribing the action to be taken The correct sequence of these stages is:
(a) 2, 3, 4, 1
(b) 2, 1, 3, 4
(c) 1, 3, 2, 4
(d) 1, 2, 3, 4
Ans. (d)

4. Scalar principle refers to the:
(a) responsibility of a subordinate to a superior
(b) conflict of instructions from two or more superiors
(c) existence of a clear line of authority in all parts of the organization
(d) delegation of authority at all levels of an organization
Ans. (c)

5. Consider the following statements:
The difference between office systems and routines are that the:
1. Systems are plans while routines are procedures
2. Systems are all-inclusive while routines are parts of systems
3. Systems are people oriented while routines are financial in nature
4. Systems are the goals while routines are the means.
Which of the above statements are correct?
(a) l, 2, and 3
(b) 1 and2
(c) 1, 3 and 4
(d) 2 and 4
Ans. (b)

6. The delegation of authority from higher to lower levels of an organization is called:
(a) Diminution of authority
(b) Division of labour
(c) Departmentalization
(d) Decentralization
Ans. (a)

7. Consider the following steps in Management of Change:
1. Identifying the elements to be changed
2. Identifying need for change
3. Assessing change forces
4. Implementing change
The correct sequence of these steps is:
(a) 1, 2, 3, 4
(b) 2, l, 3, 4
(c) 1, 3, 2, 4
(d) 2, 3, 1, 4
Ans. (d)


8. The membership of the Institute of Company Secretaries of India is a must for a person to become the Secretary of a company .having paid-up share capital of:
(a) Rs. 25 lakhs
(b) Rs. 50 lakhs
(c) Rs. 1 crore
(d) Rs. 2 crores
Ans. (b)

9. A special resolution passed for the purpose of reduction of capital of a company must be confirmed by the
(a) Registrar of Companies
(b) Company Law Board
(c) SEBI
(d) Appropriate Law Court
Ans. (d)

10. Equity shares issued by a company to its employees or directors at a discount or for consideration other than cash for providing know-how or making available rights in the nature of intellectual property rights or value additions are known as:
(a) Employees/Directors stock option
(b) Promoters’ quota
(c) Sweat equity
(d) Rights shares
Ans. (c)

11. A Company Secretary has:
(a) neither statutory liabilities nor contractual liabilities
(b) only statutory liability’
(c) only contractual liability
(d) both statutory and contractual liabilities
Ans. (d)

12. The Board’s Report shall give the prescribed particulars employees, Mio are in receipt of yearly remuneration, which is not less than:
(a) Rs. 1.44 lak1
(b) Rs. 3 lakhs
(c) Rs. 6 lakhs
(d) Rs. 12 lakhs
Ans. (b)

13. An act of a director which is intra vires the Memorandum and ultra vires the Articles of Association:
(a) cannot be ratified by the company
(b) must necessarily be ratified by the company
(c) may be ratified by the company
(d) is void ab inhtio
Ans. (b)

14. The provisions relating to inter-corporate loans are inter-alia laid down in:
(a) Section 370 of the Companies Act, 1956
(b) Section 372 of the Companies Act, 1956
(c) Section 372A of the Companies Act, 1956
(d) Section 371 of the Companies Act, 1956
Ans. (a)

15. According to Companies Act, when the dividend proposal is exceeding 20 percent of the paid-up capital, the amount to be transferred to reserve shall not be less than:
(a) 7.5 percent of the current profit
(b) 10 percent of the current profit
(c) 12.5 percent of the current profit
(d) 15 percent of the current profit
Ans. (b)


16. Investor Education and Protection Fund is required to
be established by:
(a) the Central Government
(b) the SEBE
(c) over the Counter Exchange
(d) the National Stock Exchange
Ans. (a)

17. Which one of the following is an example of a trading block (regional integration in trade)?
(a) North American Free Trade Agreement
(b) Madras Export Trade Processing Zone
(c) Free Trade Zone at Kandla
(d) Indo-American Chamber of Commerce
Ans. (a)


Directions: The following thirteen (13) items consist of two statements, one labelled the ‘Assertion A’ and the other labelled the ‘Reason R’. You are to examine these two statements carefully and decide if the Assertion A and the Reason R are individually true and if so, whether the reason is a correct explanation of the Assertion. Select your answers to these items using the Code given below and mark your answer sheet accordingly.
Code:
(a) Both A and R are true and R is the correct explanation of A
(b) Both A and R are true but R is not a correct explanation of A
(c) A is true but R is false
(d) A is false but R is true

18. Assertion (A): Management accounting provides management with information for decision making.
Reason (R): Management accounting is a branch of cost accounting
Ans. (c)

19. Assertion (A): tinder diminishing balance method of depreciation, the charge for depreciation keeps on diminishing year after year in all subsequent years.
Reason (R): Under diminishing balance method, the rate percent at which depreciation is written off goes on diminishing from year to year.
Ans. (c)

20. Assertion (A): No item of capital expenditure finds its place in the Trading and Profit & Loss Account or some other form of revenue accounts.
Reason (R): Capital expenditure consists of expenditure, the benefit of which is not fully consumed in one accounting period but is spread over several periods.
Ans. (a)

21. Assertion (A): Now-a-days many companies prepare their Balance Sheet in a vertical form rather than in the traditional horizontal form.
Reason (R): Part IV of Schedule VI -to the Companies Act, 1956 permits both the forms.
Ans. (b)

22. Assertion (A): When pro-rata at allotment of shares is made, the surplus application money is transferred to Share Allotment A/c.
Reason (R): The company is not required to pay any interest on such surplus application money.
Ans. (b)

23. Assertion (A): One single primary ratio, that measures the financial outcome of all recorded business activities, is R.O.I.
Reason (R): In practice, however, variations are also found in the ratio because capital and return are subject to different interpretations by firms.
Ans. (b)

24. Assertion (A): ROI is the index to study management efficiency.
Reason (R): Earning power in relation to total investment is measured by ROI
Ans. (b)

25. Assertion (A): Detection of errors is not of considerable importance to an auditor.
Reason (R): Some mistakes which appear to be in the first instance merely clerical errors are ultimately found to be fraudulent manipulation of accounts, but vast majority of mistakes are merely clerical errors committed due to either carelessness or ignorance on the part of clerical staff.
Ans. (d)

26. Assertion (A): Detection of frauds committed by the manipulation of accounts is a very difficult task for an auditor.
Reason (R): Frauds of the type ‘Manipulation of Accounts’ are committed without any misappropriation of cash or goods.
Ans. (a)

27. Assertion (A): E-commerce is an emerging field, which cannot be ignored.
Reason (R): The legal framework relating the E-commerce is yet to be crystallized.
Ans. (b)

28. Assertion (A): External alignment of wage rates is possible only when internal alignment is achieved.
Reason (R): Internal alignment of wage rates is dependent on increase in profits.
Ans. (b)

29. Assertion (A): Job evaluation facilitates framing a suitable incentive system for workers.
Reason (R): Incentive can be rationally based on time-saving by workers on a particular job, which can rightly be known from job evaluation.
Ans. (a)

30. Assertion (A): For a company, every debt is not a loan, but every loan is a debt.
Reason (R): In the case of deposit of money with the company, it is the depositor who is the prime mover, whereas in the case of loan it is the company who is the prime mover.
Ans. (a)

31. In the case of a particular depreciation method, the periodic depreciation is smaller than the asset’s actual annual depreciation cost. The annual net incidence on profit and loss account remains constant due to incorporation of only fixed depreciation. The periodic depreciation is not recorded through the assets account. The depreciation method used in this case is:
(a) Sinking fund method
(b) Diminishing balance method
(c) Annuity method
(d) Sum-of-years digits method
Ans. (a)

32. Under which one of the following methods of depreciation is the amount of the ‘asset never reduced to zero?
(a) Straight line method
(b) Diminishing balance method
(c) Sum of years digit method
(d) Annuity method
Ans. (b)

33. Writing off the expired cost of an intangible asset is called:
(a) amortisation
(b) capitalization
(c) depletion
(d) depreciation
Ans. (a)

34. A B C analysis is a:
(a) system of profit and loss appropriation
(b) technique of financial planning
(c) technique of inventory control
(d) technique of profit determination
Ans. (c)


35. When prices show a rising trend, which one of the following methods of inventory valuation will result in lower income and lower valuation of inventory?
(a) FIFO
(b) LIFO
(c) Simple average method
(d) Weighted average method
Ans. (b)

36. Match List—I (Items of Expenditure and Receipt) with List—II (Nature of Expenditure and Receipt) and select the correct answer using the Code given below the Lists:
List-I List-II
A. Replacement cost of an old asset 1. Revenue expenditure
B. Special repairing charges of an asset 2. Capital Receipt
C. Huge advertisement expenses 3. Deferred Revenue Expenditure
D. Sale value of an old motor car 4. Capital Expenditure
Code:
A B C D
(a) 4 1 3 2
(b) 4 1 2 3
(c) 1 4 3 2
(d) 1 4 2 3
Ans. (a)

37. A sum of Rs. 50,000 was spent by a factory in overhauling its existing plant and machinery and it enhanced its working life by five years. The aforesaid expenditure is
(a) capital expenditure
(b) partly capital and partly revenue expenditure
(c) revenue loss
(d) deferred revenue expenditure
Ans. (a)

38. Which one of the following is NOT a capital expenditure?
(a) Legal expenses incurred in raising a debenture loan
(b) Compensation paid to a dismissed employee
(c) Brokerage paid to the broker at the time or purchase of land
(d) Expenses for pulling down an old structure
Ans. (b)

39. A, B, C ‘were partners sharing profits in the proportion of 1/2, 1/3 and 1/6 respectively. On 31st March, 1997 their capital stood as follows:
A = Rs. 4, 00,000/-
B = Rs. 3, 00,000/-
C Rs. 2, 50,000/-
A sum of Rs. 1, 20,000, also appeared as reserve fund in their balance sheet on this date. B retires on this date when the goodwill of the firm was valued at Rs. 1, 80,000/-
Profit and loss adjustment account prepared on that date without taking goodwill and reserve fund into consideration showed a net profit of Rs. 28,500/-. The net amount payable to B will be:
(a) Rs. 3, 82,500/-
(b) Rs. 4, 09,500/-
(c) Rs. 3, 63,800/-
(d) Rs. 4, 04,000/-
Ans. (b)

40. A and B are partners sharing profits and losses in the ratio of 3:1. They have agreed to admit C into the partnership firm. C is given 1/4th share of future profits which he acquires in the ratio of 2: 1 from A and B. The new profit-sharing ratio would be:
(a) 4:3:1
(b) 7:2:3
(c) 3:1:7
(d) 7:3:2
Ans. (b)

41. On the death of a partner, the amount of joint life policy should be credited to the capital accounts of:
(a) all partners including the deceased partner in their profit-sharing ratio
(b) remaining partners in the new profit sharing ratio
(c) remaining partners equally
(d) all partners including the deceased partner in their capital ratio
Ans. (a)

42. X and Y are partners sharing profits in the ratio of 1:1. They admit Z for 1/5th share who contributed Rs. 25,000/- for his share of goodwill. The total, value of the goodwill of the firm will be:
(a) Rs. 25,000/-
(b) Rs. 50,000/-
(c) Rs. 1, 00,000/-
(d) Rs. 1, 25,000/-
Ans. (d)

43. For piecemeal distribution .of cash for return of capital among the partners on dissolution, the method adopted should ensure that the amount finally left unpaid i.e., the loss to be borne by the partners is in:
(a) profit-sharing ratio
(b) proportion to closing capital the time of dissolution
(c) equal proportion
(d) proportion to assets realized
Ans. (a)

44. According to the decision in Garner vs. Murray, in the absence of any agreement to the contrary, the deficiency of the insolvent partner must be borne by other solvent partners in:
(a) profit-sharing ratio
(b) capital ratio which stood after the dissolution of the firm
(c) capital ratio which stood before the dissolution of the firm
(d) equal proportion
Ans. (c)

45. In the absence of any contract to the contrary, capital profit arising on dissolution of a partnership firm is credited to the partners, capital account in:
(a) equal proportion
(b) capital ratio
(c) profit-sharing ratio
(d) proportion to assets realized
Ans. (a)

46. Match List—I (Balance sheet items) with List—Il (Classification) and select the correct answer using the Code given below the lists:
List-I List-II
A. Discount on debenture 1. Current liability
B. Forfeited shares account 2. Non-current asset
C. Income tax payable 3. Current asset
D. Debtors acceptance 4. Non-current liability
Code:
A B C D
(a) 2 4 1 3
(b) 4 2 3 1
(c) 2 4 3 1
(d) 4 2 1 3
Ans. (a)

47. Consider the following statements:
Secret reserves serve the purpose of:
1. enabling the directors to tide over unfavorable items
2. meeting exceptional losses
3. increasing the working capital
Of these statements:
(a) 1 and 2 are correct
(b) 2 and 3 are correct
(c) 1 and 3 are correct
(d) 1, 2 and 3 are correct
Ans. (d)

48. Profit prior to incorporation is an example of:
(a) revenue reserve
(b) secret reserve
(c) capital reserve
(d) general reserve
Ans. (c)

49. Outstanding wages is an item of:
(a) current asset
(b) current liability
(c) non-current asset
(d) non-current liability
Ans. (b)

50. Patents and copyrights fall under the category of:
(a) current assets
(b) liquid assets
(c) intangible assets
(d) nominal assets
Ans. (c)