Check here UPSSSC Assistant Accountant/Auditor Competitive Answer Key. Uttar Pradesh subordinate service selection commission successfully conducted the Assistant Accountant/Auditor Competitive exam on 22 November 2015 at various centers in Lucknow. Asst. Accountant/ Auditor Comdep. exam held for complete the 319 posts. A lot of candidates apply for Sahayak Koshagar Lekhakar (Assistant Treasury Accountant and Lekha Parikshak (Auditor). Candidate can download UPSSSC Assitant Accountant Answer Key along with question paper. Official UPSSSC Assitant Accountant /Auditor Competitive Answer Sheet will be released soon on official website upsss.gov.in.

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UPSSSC Assistant Accountant/ Auditor Competitive Answer key:

A Short view of UPSSSC Asst. Accountant / Auditor Comp. Exam:

UPSSSC Accountant and Auditor exam have multiple choice objective type questions. Total 180 question consists in this written examination with 180 marks. The duration of this exam was 2:30 hours (150 minutes). The exam pattern is as follows;

Parts Subjects Questions/ Marks
Part-A General Hindi 40
Part-B General Intelligence Test 40
Part-C General Knowledge 40
Part-D Book-Keeping, Accounting Law & Arithmetic 60
Written Exam Total 180
Interview 20
Grand Total 200
  • Organization Name: Uttar Pradesh Subordinate Service Selection Commission (UPSSSC)
  • Exam Date: 22nd November 2015
  • Post Name: Assistant Treasury Accountant and Auditor Competitive
  • Total Vacancies: 319
    • Assistant Treasury Accountant:304
    • Auditor:03
    • Auditor:12
  • Job Location: Uttar Pradesh

भाग-I: सामान्य हिंदी

  1. ‘विचार में एक’ प्रत्यय लगाने से बनता शब्द:
    (a) वैचारिक
    (b) वैचारिक
    (c) विचौरिक
    (d) वैचारिक
  2. ‘वृक्षों से पते झाड़ते है’ में कौन सा कारक है?
    (a) कर्ता
    (b) संप्रदान
    (c) अपादान
    (d) आधिकरण
  3. शुद्ध वाक्य पहचानिये:
    (a) मेरी 5 बहनों और एक भाई है |
    (b) मेरी पाँच बहने और एक भाई हैं |
    (c) मेरा एक भाई और पाँच बहने हैं |
    (d) मेरी एक भाई और पाँच बहने हैं |
  4. ‘बुढ़ापा एक प्रकार का अभिशाप है|’ रेखांकित शब्द की संज्ञा :
    (a) जातिवाचक
    (b) भाववाचक
    (c) व्यक्तिवाचक
    (d) समूहवाचक
  5. ‘मिनाक्षी’ का अर्थ क्या होता है
    (a) मोरनी
    (b) मछली की तरह गोल आँखों वाली
    (c) यमुना नदी
    (d) पूनम की चाँदनी
  6. सम्पनता का विलोम शब्द, कौन सा है ?
    (a) आपत्ति
    (b) निर्धनता
    (c) आफत
    (d) विपत्ति
  7. निम्न में से कौन सा अज्ञानी का पर्याय नहीं है ?
    (a) अज्ञ
    (b) भिज्ञ
    (c) मुर्ख
    (d) अनभिज्ञ
  8. ‘जैसा काम वैसा दाम’ में जैसा’ किस व्याकरणात्मक कोटि का है?
    (a) विश्लेषण
    (b) विशेष्य
    (c) सर्वनाम
    (d) अव्यय
  9. निम्न में से कौन सा ‘लुटेरा’ शब्द में प्रयुक्त प्रत्यय है?
    (a) एरा
    (b) रा
    (c) आ
    (d) एरा
  10. निम्न में से कौन सा ‘निसस्कोच शब्द में प्रयुक्त संस्कृत उपसर्ग है?
    (a) निस
    (b) नि:स
    (c) नि
    (d) नि:
  11. निम्न में से कौन सा ‘पीछे चलने वाला’ शब्द समूह हेतु एक शब्द है?
    (a) अनुगत
    (b) पिछलग्गू
    (c) पिच्छल
    (d) आगत
  12. निम्न में से कौन सा ‘आधी-व्याधि’ शब्द युग्म में आधी का अर्थ है?
    (a) मानसिक कष्ट
    (b) आधा
    (c) पागलपन
    (d) अधकपारी जैसे रोग
  13. निम्न में से कौन सा ‘काटना’ का तत्सम है ?
    (a) कटन
    (b) कटित
    (c) कर्तन
    (d) कट्तित
  14. रुपये ____ है | (रिक्त स्थान हेतु शब्द चुनिए)
    (a) बोलते
    (b) बजते
    (c) खनकते
    (d) आवाज़ करते
  15. ‘कट जाना’ मुहावरे का अर्थ क्या होता है?
    (a) शर्मिंदा होना
    (b) टुकड़ों में बाटना
    (c) विभाजित करना
    (d) आँखे चुराना
  16. ‘आठ कनौजिया नौ चूल्हे’ लोकोक्ति का अर्थ क्या होता है?
    (a) मस्त रहना
    (b) फांका करना
    (c) अलगाव की स्थिति
    (d) सम्पनता की स्थिति
  17. निम्न में से कौन सा ‘चक्रपाणी’ में प्रयुक्त समास है?
    (a) अव्ययीभाव
    (b) तत्पुरुष
    (c) बहुव्रीहि
    (d) कर्मधारय
  18. निम्न्मे से कौन सा ‘उच्छवास’ का संधि विच्छेद है ?
    (a) उत+छवास
    (b) उच+श्वास
    (c) उच्छ+वास
    (d) उत+श्वास
  19. इनमे से कौन संयुक्त व्यंजन नहीं है ?
    (a) क्ष
    (b) त्र
    (c) ज्ञ
    (d)
  20. निम्न में से कौन सा ‘अ’ उपसर्ग से नहीं बना शब्द है ?
    (a) अत्याचार
    (b) अध्यादेश
    (c) अपवाद
    (d) अनाथ
  21. निम्न में से कौन सा कर्मधारय समास है ?
    (a) नीलगगन
    (b) त्रिफला
    (c) पतझड़
    (d) गाँव शहर
  22. निम्न में से कौन सा ‘कौमुदी’ का पर्यायवाची है?
    (a) चाँदनी
    (b) चंद्हास
    (c) ज्योति
    (d) रोशनी
  23. सकल-शकल का अर्थ क्या होता है ?
    (a) कला और कृति
    (b) सन और संवत
    (c) सम्पूर्ण और वंश
    (d) सवाल और निर्बल
  24. शुद्ध वर्तनी चुनिए:
    (a) उपरीलिखित
    (b) ऊपरिलिखित
    (c) उपरलिखित
    (d) ऊपरिलिखित
  25. किसी कथन पर सहमत होना:
    (a) समर्थन
    (b) अनुमोदन
    (c) स्वीकृति
    (d) सहमति
  26. धीरे-धीरे का समास:
    (a) द्वंद्ध
    (b) अव्ययीभाव
    (c) कर्मधारय
    (d) दिवान्गु समास
  27. ‘आँख न दीदा काढ़े कसीदा’ लोकोक्ति का अर्थ क्या है?
    (a) बहुत निपुण बनना
    (b) साधन न होने पर भी काम कर लेना
    (c) सर्वथा अयोग्य
    (d) योग्यता न रहने पर भी काम करने की शेखी भरना
  28.  ‘वही मनुष्य है की जो मनुष्य के लिए मरे’ पंक्ति में कौन सा अलंकार है?
    (a) अनुप्रास
    (b) यमक
    (c) श्लेष
    (d) रूपक
  29. ‘बागेश्वरी’ का प्रयाय्वाची शब्द क्या है?
    (a) कमला
    (b) शारदा
    (c) सुखद
    (d) प्रेमदा
  30. अव्यवस्थित वाक्य खंडो से क्रमबध वाक्य बनाइए और उचित क्रम चुनिए :
    (i) भारतीय
    (ii) बिना हिंसक विरोध के
    (iii) शुरू से ही
    (iv) सहते
    (v) आर्थिक और सामजिक अन्याय को
    (vi) चले आये है
    (a) ii, iii, v, iv, i, vi
    (b) v, ii, iii, iv, vi, i
    (c) ii, v, iii, iv, vi, i
    (d) iii, v, ii, i, iv, vi
  31. ‘तीन बेर खाती थी वे तीन बेर खाती है’ में प्रयुक्त अलंकार :
    (a) अनुप्रास
    (b) श्लेष
    (c) यमक
    (d) अन्योक्ति
  32. ‘विस्मय’ स्थायी भाव किस रस में होता है?
    (a) हास्य
    (b) शांत
    (c) अदभुत
    (d) भीत्स
  33. यद्धपि मोहन धनी है तथापि बहुत दुःखी है
    (a) साधारण वाक्य
    (b) संयुक्त वाक्य
    (c) मिश्र वाक्य
    (d) उपरोक्त में से कोई नहीं
  34. जिसके बराबर कोई न हो:
    (a) बिलक्षण
    (b) अनुपम
    (c) असाधारण
    (d) लोकातीत
  35. जंगल में लगने वाली आग को क्या कहते है?
    (a) बनाग्नि
    (b) दावानल
    (c) जठराग्नि
    (d) बडवानल
  36. ‘चरण कमल बंदौ रघुराई’ में अलंकार:
    (a) श्लेष
    (b) उपमा
    (c) रूपक
    (d) रूपकातिशयोक्ति
  37. ‘तीन लोक से मथुरा न्यारी’ का अर्थ:
    (a) तीन लोको में मथुरा न होना|
    (b) सबसे निराला
    (c) मथुरा का बखान तीनो लोको में है |
    (d) बहुत सुन्दर मथुरा का होना |
  38. मिथलेश कुमारी किन्हें कहते है ?
    (a) राधा
    (b) सीता
    (c) सत्य भामा
    (d) द्रौपती
  39. कड़ी बोली का प्रथम महाकाव्य कौन सा था?
    (a) कामायनी
    (b) प्रिस प्रवास
    (c) साकेत
    (d) नीरज
  40. ‘अंत:’ शब्द का समानार्थी पहचानिए?
    (a) अन्यथा
    (b) अतएव
    (c) परिणामत
    (d) अस्तु

Part-II: General Intelligence

  1. BY, CX, DW, EV, ?
    (a) FU
    (b) GT
    (c) FV
    (d) FX
  2. CDA, GHE KLI, ?, STQ
    (a) OMP
    (b) OPM
    (c) MPO
    (d) MOP
  3. A10, C13, D15, F16, ?, I21
    (a) G19
    (b) H19
    (c) H20
    (d) G20
  4. 2A, 3E, 5I, ?, 11U, 13I
    (a) 7O
    (b) 7E
    (c) 7U
    (d) 7A
  5. J1K, L3M, N5O, P7Q, R9S, ?
    (a) T11V
    (b) T11U
    (c) T10V
    (d) T10U
  6. A12, E48, I46, O184, ?
    (a) U182
    (b) U183
    (c) U181
    (d) U180
  7. Which figure show the best relationship between Passenger, Train and Bus?
    Q. 47
    Option (C) is correct answer
  8. Which one figure shows the best relationship between Teacher, Doctor and Police.
    Q. 48
    Option (B) is correct answer

Directions: Q. no. 49-50)
The pie diagram given below shows the spending of a family on various items and its saving during a month, study the pie diagram and answer the following questions:
Q. 49-50

  1. If the total income of the family is Rs. 60,000 then the difference in expenses on food and education is:
    (a) Rs. 6000
    (b) Rs. 4000
    (c) Rs. 3000
    (d) Rs. 4500
  2. Total spending by the family per month is:
    (a) Rs. 42,800
    (b) Rs. 44,200
    (c) Rs. 48,400
    (d) Rs. 49,200
  3. Which of the following does not belong does not belong to the others?
    (a)Guitar
    (b) Violin
    (c) Flute
    (d) Harp
  4. Kavita walked from A to B in the East 10 feet. Then she turned to the right and walked 3 feet. Again she turned to the right and walked 14 feet. Now, how far is she from A?
    (a) 27 feet
    (b) 24 feet
    (c) 4 feet
    (d) 5 feet
  5. In the class of 50 students, 18 take Music, 26 take Art and 2 take both Art and Music. How many students in the class are not enrolled in either Music or Art?
    (a) 6
    (b) 8
    (c) 10
    (d) 16
  6. Nitin is facing east. He turns 120o in the clockwise direction and then 165o in the anticlockwise direction. Which direction Nitin is facing now?
    (a) North-East
    (b) North-West
    (c) South-East
    (d) South-West
  7. Nitin ranked tenth from the top and twenty-eight from the bottom in the class. How many students are there in the class?
    (a) 37
    (b) 38
    (c) 39
    (d) 40
  8. Ravi walks 8 m. North East and the 6 m. South East. What is the distance between the starting point and end point?
    (a) 10 m
    (b) 14 m
    (c) 18 m
    (d) 2 m
  9. A man is facing north. He turns 45o in the clockwise direction and then 90o in the anticlockwise direction. What direction is he facing now?
    (a) South-West
    (b) North-West
    (c) South-Eastmari
    (d) North-East
  10. Alum is used as:
    (a) an analgesic
    (b) a fertilizer
    (c) a disinfectant
    (d) a purifier for water
  11. Vinegar is the trade name of:
    (a) Acetic Acid
    (b) Chloroform
    (c) Carbon Tetrachloride
    (d) Ethyl Alcohol
  12. Consider the following equation for the formation of ammonia, from nitrogen and hydrogen:-
    N2+3H2=2NH3
    How many hydrogen molecules are required to react with 100 molecules of nitrogen?
    (a) 100
    (b) 200
    (c) 300
    (d) 400

Directions (Q. No. 61-65) Choose the odd word

  1. (a) New Delhi
    (b) Allahabad
    (c) Pune
    (d) Varanasi
  2. (a) Tiger
    (b) Lion
    (c) Cow
    (d) Fox
  3. (a) Ganga
    (b) Yamuna
    (d) Caveri
    (d) Himalaya
  4. (a) East
    (b) Sky
    (c) West
    (d) South
  5. (a) Tennis
    (b) Cricket
    (c) Ball
    (d) Football
  6. What will be the ANMOL codded language. If RAHUL codded language is SBIVM?
    (a) BONRM
    (b) BONPM
    (c) BONQM
    (d) BONSM
  7. How to write BAND in codded language. If HUMAN codded language is NDMXH?
    (a) DNAF
    (b) DQFA
    (c) DQAF
    (d) DANF
  8. If DIAMON codded language is DNOMAID, then what will be the code of PERSON.
    (a) POSREN
    (b) POSERN
    (c) POSENN
    (d) POSRFN
  9. If a BRUSH code is BOUPH, then CITY code will be.
    (a) CFTX
    (b) CFTV
    (c) CFTY
    (d) CFTW
  10. NATION code language is MBSJNO. Find the MENTION code language.
    (a) LFMUOHM
    (b) LFMUPHM
    (c) LFMUHOM
    (d) LFMUHPM

Directions: (Q. No. 71-75)
Complete the fill in the blanks:

  1. 6, 12, 20, 30, ___, 56, 72
    (a) 32
    (b) 36
    (c) 40
    (d) 42
  2. 26, 37, 48, 59, ____
    (a) 70
    (b) 65
    (c) 60
    (d) 55
  3. 2/3, 7/9, 12/15, ___, 22/27
    (a) 15/2
    (b) 17/21
    (c) 18/21
    (d) 20/21
  4. 15, 10, 35, 12, 60, 15, 90, ___
    (a) 16
    (b) 17
    (c) 18
    (d) 19
  5. 4, 16, 36, ____, 100, 144
    (a) 52
    (b) 58
    (c) 64
    (d)  68

Directions (Q. no. 76-80)
Find out the wrong series

  1. 140, 121, 100, 81, 64
    (a) 140,
    (b) 121
    (c) 100
    (d) 81
  2. 12, 16, 25, 41, 66, 104
    (a) 16
    (b) 66
    (c) 104
    (d) 12
  3. 256, 245, 223, 190, 146, 90
    (a) 90
    (b) 146
    (c) 190
    (d) 223
  4. Z5, X10, V29, T36, R69
    (a) V29
    (b) T36
    (c) R69
    (d) Z5
  5. UA, OC, IE, EJ, AO
    (a) UA
    (b) OC
    (c) IE
    (d) EJ

Part-I: General Knowledge

  1. Who has been received the Rajiv Gandhi Khel Ratna award 2015?
    (a) Sania Mirza
    (b) Deepa Karmaakar
    (c) Babita Kumari
    (d) Mary kom
  2. Who among the following has won the Russin Grand Prix-2015?
    (a) Nico Roseberg
    (b) Sebastian Vettel
    (c) Lewis Hamilton
    (d) Kimi Raikkonen
  3. India’s Ayonika Paul represents which of the following sport?
    (a) Shooting
    (b) Tennis
    (c)Basketball
    (d) Table Tennis
  4. Who among the following received the Nobel Prize twice in the same subject?
    (a) Pierre Curie
    (b) Madam Curie
    (c) John Bardeen
    (d)  Linus Pauling
  5. Who among the following received the Nobel Prize twice in different subjects?
    (a) Madam Curie
    (b) Frederic Sanger
    (c) Pierre Curie
    (d) John Bardeen
  6. Which Country will host BRICS U-17 Football Cup in 2016?
    (a) Brazil
    (b) India
    (c) China
    (d) South Africa
  7. Who has won the prestigious 2015 SASTRA-Ramanujam Prize?
    (a) Krishnaswami Alladi
    (b) R. K. Dawan
    (c) Jacob Tsimerman
    (d) Swaroop Shenai
  8. What is the theme of 21st edition of Delhi Book Fair 2015?
    (a) Child Development
    (b) Women Development
    (c) Skill Development
    (d) Technology Development
  9. Which of the following Country celebrated Independence Day on August 31?
    (a) Trinidad and Tobago
    (b) Malaysia
    (c) Kyrgystan
    (d) All of these
  10. India’s Himadri station is located in
    (a) Arctic
    (b) Antarctic
    (c) Eastern Himalaya
    (d) Western Himalaya
  11. Which country is the biggest producer of mercury in the world?
    (a) Mexico
    (b) Canada
    (c) Italy
    (d) Germany
  12. Grenada is situated in-
    (a) Pacific Ocean
    (b) Caribbean
    (c) Indian Ocean
    (d) Mediterranean
  13. The largest Producer of Silk is
    (a) India
    (b) Japan
    (c) China
    (d) Brazil
  14. Which of the following river Crosses the equator twice?
    (a) Amazon
    (b) Nile
    (c) Congo
    (d) Nizer
  15. Which is the world’s largest Mountain Range?
    (a) The Alps
    (b) Himalaya-Karakoram
    (c) The Andes
    (d) Tibet
  16. The first nuclear reactor in India is
    (a) Dhurva
    (b) Harsha
    (c) Apsara
    (d) Vipula
  17. Which among the following planets is smaller in size than the Earth?
    (a) Neptune
    (b) Venus
    (c) Saturn
    (d) Uranus
  18. Where did Buddha attain Parinirvana?
    (a) Bodhgaya
    (b) Kushinagar
    (c) Rajgriha
    (d) Vaishali
  19. Who among the following has authored the book Hind Swaraj?
    (a) Bal Gangadhar Tilak
    (b) Mahatma Gandhi
    (c) Gopal krishan Gokhale
    (d) M.G Ranade
  20. Day and night are equal at the
    (a) Equator
    (b) Poles
    (c) Prime Meridian
    (d) Antarctica
  21. The Great Barrier Reef is a
    (a) Hill Range
    (b) Coral Formation
    (c) Manmade Wall
    (d) Tidal Bore
  22. The headquarters of the International Court of Justice are at-
    (a) Geneva
    (b) Paris
    (c) The Hague
    (d) Rome
  23. The Headquarters of the International Atomic Energy Agency are at
    (a) Geneva
    (b) Paris
    (c) Vienna
    (d) Berlin
  24. Match List I with List II and select the correct answer using the code given below the lists:
    List I (Battle)                            List II (Year)
    (a) First Battle of Panipat           1. 1565
    (b) Battle of Plassey                     2. 1526
    (c) Battle of Haldighati               3. 1757
    (d) Battle of Talikota                   4. 1576
    Code:(a)          a-2             b-3             c-4           d- 1
    (b)          a-2             b-4             c-3           d-1
    (c)          a-1             b-4             c-3           d-2
    (d)          a-1             b-3             c-4            d-2
  25. Match List I with List II and select the correct answer using the code given below the list:
    List I (Himalayan Peaks) List II (States)
    (a) Nanga Parbat                          1. Jammu & Kashmir
    (b) Nanda devi                              2. Sikkum
    (c) Kanchanjunga                         3. Uttarakhand
    Code:
    (a)          a-1             b-2             c-3
    (b)          a-1             b-3             c-2
    (c)           a-2             b-3            c-1
    (d)          a-3             b-1             c-2
  26. The world’s Highest Waterfall is situated in
    (a) Canada
    (b) Guyana
    (c) Venezuela
    (d) Australia
  27. Who is the author of “Lord of the Files”?
    (a) Thomas Hardy
    (b) William Golding
    (c) William Shakespaere
    (d) George Eliot
  28. Who is the author of ‘Geet Govinda’?
    (a) Kalidas
    (b) Somadeva
    (c) Premchand
    (d) Jayadeva
  29. Who was the first woman to reach the North Pole?
    (a) Bachendri Pal
    (b) Mrs. Karoline Mikkelsen
    (c) Mrs. Fran Phipps
    (d) Ms. Valentina Tereshkova
  30. When was our National Anthem first sung and where?
    (a) December 27, 1911 in Calcutta
    (b) January 26, 1931 in Calcutta
    (c) January 24, 1950 in Delhi
    (d) August 14, 1896 in Allahabad
  31. Oasis is associated with
    (a) Glaciers
    (b) Desert
    (c) Island
    (d) Mountain
  32. Who was the first woman Judge of Supreme Court of India?
    (a) Lella Seth
    (b) Fathima Bibi
    (c) Anna Chandi
    (d) Sunanda Bhandare
  33. Match List I with List II and select the correct answer using the Code given below the lists:
    List I                List II
    (a) Pulket Lake                   1. Orissa
    (b) Chilka Lake                   2. Rajasthan
    (c) Wular Lake                    3. Tamil Nadu
    (d) Sambhar Lake              4. Kashmir
    Code:(a)          a-3            b-1             c-4             d-2
    (b)          a-3            b-4            c-2             d-1
    (c)           a-4            b-1            c-3            d-2
    (d)          a-1             b-2            c-4            d-3
  34. Who is the author of the book “Rebooting Government”?
    (a) Pranab Mukherjee
    (b) Nandan Nilekani
    (c) Manmohan Singh
    (d) Khushvant Singh
  35. The author of the book ‘The Post-American World is;
    (a) Karl Marx
    (b) Emile Zola
    (c) Farid Zakaria
    (d) Kiran Desai
  36. World Forestry Day is observed on-
    (a) 8th March
    (b) 21st March
    (c) 5th June
    (d) 22nd June
  37. Who has been chosen for Shanty Swarup Bhatnagar award for Science and Technology, 2015 in Medical Science Category?
    (a) Yogest Joshi
    (b) Vidita Vaidya
    (c) Mandar Deshmukh
    (d) D. Srinivas Reddy
  38. In which African Country India has launched first India-Africa ICT Expo-20115?
    (a) Kenya
    (b) South Africa
    (c) Nigeria
    (d) Mongolia
  39. Who won the 2015 Wuhan Open Women’s Single title?
    (a) Martina Hingis
    (b) Sania Mirza
    (c) Venus Williams
    (d) Simona Halep
  40. Who is the chairman of drafting committee?
    (a) N. Gopalaswamy
    (b) K. M. Munshi
    (c) N. Madhav Rao
    (d) Dr. B. R. Ambedka

Part-IV: Ledger Account, Accountancy & Arithmetic

  1. Which of the following is not recorded in Journal Proper?
    (a) Opening entry
    (b) Adjustment entry
    (c) Closing entry
    (d) Credit sales
  2. Depreciation appearing in the trial Balance will be recorded in?
    (a) Trading Account
    (b) Profit & Loss A/c
    (c) Balance Sheet
    (d) Cash A/c
  3. Journal Proper is to record:
    (a) All Sales of goods
    (b) All purchase of goods
    (c) All adjustment and rectification entries
    (d) All of these
  4. The purchase book is to recorded:
    (a) Cash and credit purchase
    (b) All credit transaction
    (c) Credit purchase of assets
    (d) Credit purchase of goods only
  5. Which reserve is not shown in the Balance Sheet?
    (a) General Reserve
    (b) Capital Reserve
    (c) Secret Reserve
    (d) None of these
  6. Income earned but not received is termed as:
    (a) Accrued income
    (b) Income received in advance
    (c) Both (A) and (B)
    (d) None of these
  7. Balance Sheet is a:
    (a) Account
    (b) Statement
    (c) Both (A) and (B)
    (d) None of these
  8. All account in the ledger tabulated as summary statement is known as:
    (a) Trial Balance
    (b) Balance Sheet
    (c) Profit & Loss account
    (d) None of these
  9. A Trial Balance is a Proof for:
    (a) That no error in the book of account.
    (b) Books are arithmetically accurate and correctly written.
    (c) All ledger balance has been included in it.
    (d) Each and every transaction is recorded twice.
  10. Trial Balance is a list of Balance of:
    (a) Only Personal and Real account
    (b) All Accounts
    (c) Only Nominal and Real account
    (d) Only Personal account
  11. A Trial Balance is prepared with the object to:
    (a) Balance all the accounts
    (b) Check trial of assets and liabilities
    (c) Check the financial position of Business
    (d) Check the arithmetical accuracy of accounting entries
  12. Depreciation is not charged on which assets:
    (a) Land & Building
    (b) Machinery
    (c) Goods on consignment
    (d) Patents
  13. If salaries are Rs. 2,500, purchase Rs. 18,000 and rent Rs.400. What will be the administrative expenses?
    (a) Rs.400
    (b) Rs. 2,500
    (c) Rs.2,900
    (d) Rs.20,900
  14. Methods of preparing Trial Balance is/are
    (a) Total Method
    (b) Balance Method
    (c) Total & Balance Method
    (d) All of these
  15. The Trial Balance will detect the error of
    (a) A wrong amount posted in the ledger account
    (b) Completer omission of an entry from the book of original entry
    (c) Wrong amount entered in the book of original entry.
    (d) None of these
  16. Which item is shown as debit balance of Trial Balance?
    (a) Outstanding Salary
    (b) Purchase Return
    (c) Prepaid expenses
    (d) All of these
  17. A train takes 18 seconds to pass a railway station 162 m. long and 15 seconds to pass another station 120 m. The length of the train (in metres):
    (a) 110
    (b) 100
    (c) 90
    (d) 70
  18. Tap A can fill a tank in 25 hours, B can fill it in 30 hours, B can fill it in 30 hours, and Tap C can empty the filled tank in 45 hours. If all the three taps are opened together, how much time will be taken to completely fill the tank?
    (a) 15
    (b) 20
    (c) 25
    (d) 30
  19. Angle between minute & hour hand at 3:20 hours in the clock:
    (a) 15o
    (b) 20o
    (c) 25o
    (d) 30o
  20. Walking at ¾ m. his usual pace, a man reaches is office 20 minutes late, Find his usual time. (hr):
    (a) 1
    (b) 2
    (c) 3
    (d) 4
  21. A is running on interior circular track (radius 100m) and B is running on interior circular track (radius 102m). A complete in 1 min 30 sec and B completes it in 1 min 32 sec. Who runs faster?
    (a) Both equal
    (b) A faster
    (c) B faster
    (d) None of these
  22. A boatman draws to a place 45 km distance and return in 20 hours. He can draw 12 km along stream in the same time as 4 km against the stream. Find the speed of the stream (km/hr)
    (a) 5
    (b) 4
    (c) 3
    (d) 2.5
  23. A rain 108 m long moving at a speed of 50 km/hr crosses a train 112 mt long coming from opposite directions in 6 seconds. The speed of the second train in (km/hr):
    (a) 82
    (b) 66
    (c) 54
    (d) 48
  24. A contractor undertakes to build a wall in 50 days. He employs 50 people. After 25 days, he finds that only 40% work is complete. How many more man need to be engaged to complete work on time?
    (a) 20
    (b) 25
    (c) 30
    (d) 35
  25. A tap can fill a tank kin 16 min and another can empty it in 8 min. If the tank is already ½ filled and both the taps are opened together. Will the tank be filled or emptied? How long will it take to either completely filled or emptied as the case may be?
    (a) Emptied in 16 min
    (b) Filled in 8 min
    (c) Emptied in 8 min
    (d) Filled in 12 min
  26. The following information is disclosed by ‘A’:
    Provision for doubtful debts as on 1/1/2014 6,000
    Bad debts written off during the year 2014 Rs. 1,200
    Total debtors as on 31/12/2014                                  Rs. 80,000
    A provision for doubtful debts to be made @ 5%. What is the amount to be shown on the credit side of P/L A/c?
    (a) Rs. 4,800
    (b) Rs. 2,400
    (c) Rs. 1,200
    (d) Rs. 800
  27. If the fractions 1/2, 2/3, 5/9, 6/13 and 7/9 are arranged in ascending order of their values, which one will be the fourth?
    (a) 2/3
    (b) 6/13
    (c) 5/9
    (d) 7/9
  28. Estimate approximate value in place of question mark?
    4444÷56x(23)2+63=?
    (a) 45670
    (b) 46290
    (c) 44630
    (d) 42050
  29. Under which of the following Methods of Depreciation the amount of an asset is never reduced to zero?
    (a) Straight Line Method
    (b) Diminishing Balance Method
    (c) Sum of Years digit Method
    (d) Annuity Method
  30. An insurance claim of Rs. 300 was accepted in respect of stock of Rs. 500, which was destroyed by fire. Rs. 200 not covered by insurance should be debited to which one of the following?
    (a) Stock account
    (b) Trading account
    (c) Profit and loss account
    (d) Goodwill account
  31. Journal is a book of
    (a) Original entry
    (b) Secondary entry
    (c) All cash transaction
    (d) All non-cash transaction
  32. Who is the propounder of book-keeping?
    (a) B.G. Bikri
    (b) Lucas Pacioli
    (c) Menhar
    (d) Old Kesal
  33. What is the method of recording in account books according to standard norms?
    (a) Book-Keeping
    (b) Auditing
    (c) Accounting
    (d) All the above
  34. What is the propounder of double entry system?
    (A) Lucas Pacioli
    (b) Henry ford
    (c) Adam smith
    (d) Henry fayol
  35. What is the first stage of accounting?
    (a) Ledger
    (b) Journal
    (c) Trial Balance
    (d) Final Accounts
  36. What is the amount with which the business is commenced called?
    (a) Cash
    (b) Capital
    (c) Assets
    (d) None of these
  37. The discount given with an object of increasing sales is called?
    (a) Discount receivable
    (b) Trade discount
    (c) Cash Discount
    (d) None of these
  38. The cash or goods withdrawn by a trader for his personal use are called
    (a) Loan
    (b) Capital
    (c) Drawing
    (d) Cash
  39. An Real accounting period would be?
    (a) One year
    (b) two years
    (c) Six years
    (d) Eighteen Months
  40. Under which principle, all the rights of an insured are transferred to insurance company after making payment of claim?
    (a) Subrogation
    (b) Utmost good faith
    (c) Contribution
    (d) Average clause
  41. The installation expenses for a new machinery will be debited to which A/c:
    (a) Cash A/c
    (b) Machinery A/c
    (c) Profit & Loss A/c
    (d) Installation expenses A/c
  42. In which book of original entry all the transactions are recorded in a chronological order?
    (a) Cash book
    (b) Balance Sheet
    (c) Journal
    (d) Trial Balance
  43. The total of wages for the month of October 2015 amounting Rs. 6000 was not posted rectifying entry for the same will be_
    (a) Suspense A/c De. 6000 to Labour A/c Rs. 6000
    (b) Wages A/c Dr. 6000, to suspense A/c Rs. 6000
    (c) Wages A/c Dr. 6000, to cash A/c Rs. 6000
    (d) None of these
  44. A machinery is purchased for Rs. 3,00,000 and Rs. 50,000 is spent on its installation Rs. 5,000 is spent on fuel. What will be amount of capital expenditure?
    (a) Rs. 3,00,000
    (b) Rs. 3,50,000
    (c) Rs. 3,55,000
    (d) None of these
  45. The types of account are:
    (a) Two
    (b) Three
    (c) Four
    (d) Six
  46. Real Account is concerned with?
    (a) Assets & Liabilities
    (b) Expenses & Income
    (c) Debtors & Creditors
    (d) All of these
  47. Double entry system was introduced in which country?
    (a) America
    (b) Japan
    (c) India
    (d) Italy
  48. Which form of Accounting loss a businessman accept?
    (a) Cost Accounting
    (b) Financial Accounting
    (c) Tax Accounting
    (d) Management Accounting
  49. Establishment expenses of a new machine will be debited to which account?
    (a) Expenses account
    (b) Profit and loss account
    (c) Machinery account
    (d) None of these
  50. Cash Account is:
    (a) Real Account
    (b) Personal Account
    (c) Nominal Account
    (d) None of these
  51. Select Expenditure from the following.
    (a) Building
    (b) Bank loan
    (c) Investment
    (d) Wages
  52. ‘Salvage charge’ are related to-
    (a) Life Insurance
    (b) Marine Insurance
    (c) Fire Insurance
    (d) None of the above
  53. Who prepares the Bank Reconciliation Statement?
    (a) Trader
    (b) Bank
    (c) Debtors
    (d) None of these
  54. In ‘Life Insurance Contract’ the insurable interest is examined at what time?
    (a) Entering the Contract
    (b) Filing the Claim
    (c) Both (A) and (B)
    (d) Never
  55. Valuation of trading stock should be done at
    (a) Cost Price
    (b) Market Price
    (c) Cost price or market price whichever is less
    (d) All of these
  56. The statement of liabilities and assets is:
    (a) Trial Balance
    (b) Balance Sheet
    (c) Profit & Loss A/c
    (d) None of these
  57. It is not included in current assets is:
    (a) Cash
    (b) Advance Payment
    (c) Trade Stock
    (d) Furniture
  58. Which account shows gross profit or gross loss?
    (a) Trading Account
    (b) Profit & Loss A/c
    (c) Balance Sheet
    (d) None of these
  59. The book in which all the account are kept in a classified form is called
    (a) Journal
    (b) Ledger
    (c) Profit & Loss A/c
    (d) All of these
  60. A & B were sharing profit of a business in the ratio 3:2. They admit C into partnership, who gets 1/3 of A’s share of profit from A and 1/2 of B’s share of profit from B. The new profit sharing ratio will be:-
    (a) 3:2:5
    (b) 2:1:2
    (c) 3:2:1
    (d) 3:2:2

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