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399 GFT / QUESTION BOOKLET EE. fava / Subject : : Book-Keeping & Accounting., B.M., Auditing, Ind. Eco, RSR. & GF. & AR. ai code: 59 gevar 3 yet ah aie | in Booklet 48 eo ‘Number of Pages in Boo! 59 Sena one +--+, Agftvar 4 at a den / ! Number of Questions in Booklet : 1501 eee eed ‘wa / Time: 3.0082 / Hours ‘quite 7 Maximum Marks : 100 INSTRUCTIONS 4. Answer all questions. 2. Al questions carry equal marks, 3. Gniy-ore answer Is to be given for each question, 4. more than one answers are marked, K Would B6 treated as wrong answe. ‘5. Each question has four alemnave responses marked seta as 1, 2,3, 4. You have to darken on'y one ile oF bubble insicatng the coreet answer on the Answer Sheet using BLUE BALL POINT PEN, ‘5.413 part of the mark(s) of each question will be deducted for each wrong answer. (A wong srsuer ‘means on Ineoweet answer or mote than one answers for any question. Leaving al the reevant celoa for bubbles of any question blank wil net be considered sa wong ansiar) 7. The cancidele shoul ensure that Series Code of the Question Paper Booklet anc Answer Sheet must be same after opening the envelopes. In case they are diferent, a candidate must obfain ancther Question FFaper of the’ came series. Cancidate himself chal be responaiis for eneurng ts 8. Motle Phare or any alter elecuonic gaggel in the examination halls eticly pronbied. A candidate found ‘uth any of such objectionable material wth hiner wil be sell deal 2 per “es, 9, Plesse correctly fil your Roll Number in OMAR. Sheet, 5 mts wll be daducted or fling wang o Incomplete Fall Number, Warning : It a candicate is found copying o¢ If any urauiborised materal is found in hisiher possession, "LR, would be ledged agaira rvher inthe Potoe Siallon ana Pelshe woul table tone prosected Under Section 3 of the RPE. (Prevention of Unfarmeans) Aci, 1992, Commision may siee bar rimvher permanently fam all ature exannatons ef the Commission, Fae wl west we fe 1 2 what & sig oe 3. wR met aT Ree ew eae Sigh $y 8 as sae 2A eon at ee a a TN aT | Sram ues bar dates war RA wag, Fk se 1, 2, 3, ia Roan ea sah ad wee eed ye SF 8 Bae Ge AR ae a Tees Ae ede eT we EL sas ge 9 Fg ee ks A/G eT eee ere ETT ET eT Fh A we Ae ee fees are Fd Awe aT we eh ager Te TC rT Te 7, wate fe ere oe Rr Bh ete se ae tte oe of Te wesw rr weet aha ern oh sre aoe ets Bi ge a Pn A ae mena ar A Ae eT eT eng Foor pret ot A ans Pert et a 8, Sheri ks rar cde aa er lh wie ci avira 1-2 Sah orem a wr Oat a ais mosh Fre & a wey eee rrr are Peart ack ooh 9. gar een en ET oA OE, TR eran wel a aa on Ga were MC TS ok roi 2 ofhand ey & wee ort Seve gore BE andl et aca Wane en FT aE A aE ere ur a OM 8, at ve OTe Pee gfe are ao ad and oe re, €. (on area a trea) sem, 1992 & Pres 3 ae al are ee ree PON A eb ot ee eo & Raha we rear 81 59-D_A] 1 [Contd... 59 595959595959595959595959 59 Accounting Principles are generally based on 1) Objectivity Subjectivity 3) Convenience in recording (4) None of the above water Rrart amaa arenes ele & Q) Fee TT Q) aie 3 G) af ae a gene @) wader 4 8 alg ae 2 Accounting Equation is based on (1) Cost concept ° (2) Separate entity concept @) Accrual concept (4) Dual aspect concept rar whee attatte, & (1) AE Hae Te 2) yam, aire saeco Te G) sais ease 7 @ fava sarem 3 Which one of the following is included in accounting conventions ? Q) Accrual @) Matching @) Going concern @) Consistency Prafeted & a taier Tart Q) sani (2) Frever GB) ay arr @) GRerat 4 The account which is credited by the cost of goods taken by the proprietor is (1) Drawings. account Capital account (3) Sales account (4) Purchases account wreere & art are Ferg ag art a aT Se she Peer eT S C1) Aree Brat @ Bh ara G) Pee art (4) wa Get 59-D.A] 2 [Contd... 59 59 595959595959595959595959 Outstanding expenses is a (1) Real account @) Nominal account 3) Personal account (4) None of the above ore aa Q) areata aren Q) ARR oT oa 3) aafterter erat ) wedae 48 aie att 6 Furniture purchased from Ramesh for personal use, which of the two accounts, will be affected (1) Both real accounts (2) Both personal accounts (3) One personal account and one real account (4) One real account and one nominal account ar & Prot ret & fire wetter we ee Te se cae waa A aT aaa at () at ares art Q) af afer ara G) WH aie am ws we arefee uret G) um arate ear Us Ge AAA aT Tat 7 Vendor sends credit note to purchaser on (1) Undercharging of goods (2) Excess goods remitted G) Discount allowed at a lower rate than decided (4) Undercasting of invoice by omission Rear ar doen wt TAT wt AER Aoht ort & Q) Feo Rs ar Q) art & after apt tet 7 @) Aim ad om ag amt 4) apa dee a a a a aA ae 59-D_A] 3 [Contd... 59 5959595959595959 5959595959 10 Total of payment side of cash book is undercast by Rs, 1,000. If che starting point is debit balance of Pass Book then (1) Rs. 1,000 will be deducted (2) Rs. 1,000 will be added (3) Rs. 2,000 will be added (4) None of the above tes gee % yrarr va aw ae 1,000 6. a wae 1 ae oe ge aT Se eee wet at Peg a at (1) 1,000 6. Herr oT 2) 1,000.8. ate ae 3) 2,000 6. wi WEFT ) sees 8 8 aig ae When preparing a Bank Reconciliation Statement if you start with a debit balance as per cash Book, cheques issued but not presented within the period should be (1) Added @) Deducted (3) Not required to be adjusted (4) None of the above ae um ae we Fae aan oH were, aE on das aA & Se aT Baar aed & at cals & ahr Prifte P w, Pog wea a Pa ‘tat a (1) sitet sur enfe @) wera sit arf G) wedtor at aig ereyeee er ett (4) sada 9 aie set ‘The meaning of depreciation in accounting is (1) Physical depreciation of fixed asset (2) Making a provision for replacement of fixed asset (3) Decrease in market price of the asset (4) Allocation of cost of the asset as revenue during the useful life of asset Helos A wat yp awe ve we anes (wad erate ar After err 2) eng eat & wien ty wae @) waft & ae yer A free @) wa & saath stag erat Yarra or areeres Pere 59-D_Al 4 [Contd... 5959595959595959595959595959 11 A machine was purchased on 1-1-09. Depreciation was written off @ 10% p.a, on written down value method. Written down value of the machine on 1-1-12 was Rs, 26,244, The cost of machine on 1-109 was (1) Rs. 36,000 (2) Rs. 38,000 B) Rs. 40,000 G@)_ Rs. 32,400 um nsita 1-1-09 ¥ wt we 1 ga Te 10% A afte ae a arattiftad yea fafty art orate Reet va 1 1-1-12 wt ge nsf ar crafted yt 26,244 eva & ge ashe A md 1-1-09 a at () . 36,0008. (2) 38,000 &. (3) 40,000 ®. 32,4008, 12 Which of the following error affects gross profit, net profit and both the sides of Balance sheet ? (1) Personal expenses of Rs. 2,000 of trader were debited in sundry expenses account (2) Received Rs. 10,000 from Suresh against his loan were credited in sales account (3) Rs. 2,000 incurred on building repairs were posted in Building account (4) Rs. 4,000 received from Rakesh were posted to the account of Rajesh Prafafad 4 eo ated agis waa ara, ga ore cen Rafe free & at wall at wre ee? () arene & Pet ae 2,000 6. fate ara ard ¥ Bike fea er (2) Gta Baas wT % 10,000 | wre ga ott Paws end AF oT Pet eT G) Fer we % 2,000 9. Far art Y wen RS Te (4) Test @ wret 4,000 ©. Tait & are Fae fe eT 13 Harish's accoum was credited by Rs. 200 in place of debit by Rs. 2,000 of Harsh's account, For rectification suspense account will be (1) debited by Rs, 2,000 2) credited by Rs. 2,000 G) credited by Rs. 2,200 (A) debited by Rs. 2,200 ‘of or GAT 2,000 ©. Sie H eas We eosi aT GT 200 v. B Helse eT gar ty sent aT (1) 2,000 6. & efae ar Q) 2,000 %. & ieite eT G) 2,200 8. & Bike eT G) 2,200 %. & Sfez ert 59-D_Al 5 [Contd... 5,9 59595959595959595959595959 14 15 16 Which transaction out of the following results in increase in assets and increase in liabilities. ? (1) Goodwill written off (2) Collection from debtors G) Credit purchase of furniture (4) Payment to creditors Prafiiar 4 & fee cree or hore aafial ¥ ghz aen ate ¥ ghz ane? G) eat aa ar arte Q) Sent & aah G) witae ar sure ma (4) Sean et grat Closing stock shown in Trial Balance is disclosed in final accounts in (1) Credit side of Trading Account and Assets side of Balance sheet (2) Only on Dr. side of Trading account B) Only on Cr. side of Trading account (4) Only on Assets side of Balance sheet aed & ort om cafe fd aetae A Pearan we & si ert aaa era era rat & () Sa at & die va wd RES waft ve F Q) aM ae % saa Bee va F G) an a & daa dike va 7 @) tam fas & waht gaz In the absence of an agreement, partners are entitled to @) commission (2) interest on loans and advances () salary (4) share profit in capital ratio ue vena @ orate H, dar srfter da & GQ) why & Q) er ee afte ue eT GB) ae @) Sh agua % are Pers 59-D_A] 6 [Contd... 5959595959595959595959595959 7 X and Y are partners shating profit in the ratio of 3:2 Z is admitted for 1/5 share in the firm. Z acquires his share from X and Y equally. The new profit sharing ratio of the partners will be Q) 52322 @ W:9:5 G) 4:3:2 (4) 3:2:2 uma Ud arg 3:2 argos F ara aied gu aa F as at A 1/5 feet % fer waa Rear ara & 1 ts aren fee cae Us arg @ eae ws aT eae an aw fae agae a Q) 5:3:2, @) 29:5 @) 4:3:2 @) 3:22 A and B are partners in the ratio of 4:3. ‘They admit C in the firm and decide to share future profits equally, The sacrifice ratio of old partners will be ay det Q) $22 @) 2:5 @) 4:3 ‘we a wets haga eh atert 1a a a wl A aint art oe safe anit at uate aiet a7 Preaa at & i get aber a art Sr ya eT Qt @) 5:2 GB) 2:5 @ 4:3 If liabilities decrease at the time of retirement of a partner then (1) Liability account is credited (@) Revaluation account is debited G) Revaluation account is credited (4) P and L account is credited off fiedt ada & orem wet oe Oe aa AF at Aa Bay Q) aere ara wi tise fear on & Q) Gripes are at sie fear orn * (3) Gripaies wre at tite fear wee @) wer oft are at ae fear oe 59-D_A] 7 [Contd... 59 59595959595959595959595959 20 2 22 The capitals of R, $ and T are Rs. 2,00,000, Rs. 1,50,000 and Rs, 1,00,000 respectively. Profits are shared in the ratio of 3: 2 : 1. $ retires on the basis of the firm purchased by other partners then the new ratio between R and T is 3:1. Find the capital of R and T. (2) Rs. 3,00,000 and Rs. 1,50,000 @) Rs. 1,92,00 and Rs. 90,000 @) Rs. 3,12,$00 and Rs. 1,37,500 (4) Rs. 1,72,500 and Rs, 92,500 ame, wa we & aH Pit wae: 2,00,000 %., 1,50,000 ¥. Tt 1,00,000 %. % | eam frm 3:2:1 % agar A Rea ore S| we FR OME Te ore reo et Ter & fe et wt ora ester are wa we Are sre B ae TT AY Rene aque ant wt GH fe 321 8 tone gen & at Gh ett + (1) 3,00,000 %. ut 1,50,000 8. (2) 1,92,500 &. GH 90,000 ®. GB) 3,12,500 ©. Ue 1,37,500 8. (4) 1,72,500 %. GH 92,500 8. ‘The item which is not shown in the Reosipts and Payments account of an institution is (1) Payment of the last year's outstanding salary (2) Advance receipts of subscription for next year GB) Prepaid rent for the next year (4) Outstanding salary for the current year He a feet een & wha wa quart aa H we Rad ad, & () ova ad & aarn aera pT @) oer af & faq we at oa @) sma af & fae qed feo @) aa at & fre aern to A club collected donation for construction of building Rs. 1,00,000. In the books of the club the amount received will be shown in (1) Dr. side of income and expenditure account (2) Cr. side of income and expenditure account 3) Assets side of balance sheet (4) Liability side of balance sheet wm aera A ar Prefer & fire 1,00,000 &. a art engi Phar. aaa Bl Geral % ga aft at fear an () ora aa ae & Pee ve 7 sa ara wre & site wat F @) Rafe fra wats wa 4) Ref Reno & ar aa F 59-D_A] 8 [Contd... 59595959595959 595959595959 59 23 24 25 Calculate the estimated value of closing stock on the basis of the following, information whei the incomplete records are kept by the business, opening stock Rs, 20,000; Purchases Rs. 1,70,000; Sales Rs. 2,00,000 and the rate of gross profit on cost 25% (2) Rs. 10,000 -Q) Rs. 20,000 @) Bs. 30,000 (4) Rs. 40,000 Prefattar gern @ sift ced & ogaire qr a we afr wake crear ant amt Wa Ta wt F : wees tha 20,000 .; A 1,70,000%.; Fama 2,00,000 G. Ut ae TT aH MIA TE ax 25% (1) 10,000 . (2) 20,000 ®. @) 30,000 8. (4) 40,000. Consequential loss policy includes (1) Loss of stock (2) Loss of fixed assets B) Loss of profit (4) Loss of stock and loss of profit after ett den sifted Hatters & (1) Sie at afr Q) eet waht at ar @) am & afr @) Ste a at ot oe a ahr The formula for calculating goodwill on the basis of Annuity is (1) No. of Years! purchases « Average Profit (2) No, of Years' purchases Super Profit (3) Super Profit < Annuity value of Re. 1 (4) Average Profit x Annuity value of Re. 1 ae & ore Te wae St wo a ETE () ast a wet = ote are Q) asta aa x oft arr G) a ara < 1 &. or ae ape 4) shat wer <1 3. a ate 59-D_A] 9 [Conid... 59 59595959595959595959595959 26 a7 28 30 ‘Maximum number of partners in a firm doing banking business may be a7 @) 10 @) 20 @ 50 afin era we anit we wl A ead a orftrmas cer Ht Tad & a7 @ 10 @) 200 - @) 50 Minimum number of directors in a private company are ay 2 . @ 3 6) 7 (4 12 ue fot ari ¥ damet a aac den ete a 2 . @ 3 @) 7 @ 12 Entrepreneurship is based on (1) Risk 2) . Innovation () Both (1) and (2) (4) None of the above waren orentet & () aie 7 Q) Fae GB) (1) (2) tw (4) wager 8 a ary wet Which of the following rights has not been provided by the Consumer Protection Act 1986 7 (1) Right to safety (2) Right to be informed (3) Right to choose (4) Right to replace Prt 4 3 a-m aftrere ornitar deat afer 1986 are vert EY Peet wae? Q) Fear ar after Q) afta fet ort a afte G) we a after (4) Were or aiftrare A process to invite people to apply for jobs in the organisation is (1) Induction Q) Recruitment @) Selection @) Training eros 4 wai bg onder we & Pre oar wet at wie F Q) whee at Q) adi @) wat (4) wirerer 59-D_A] . 10 [Contd... 59595959595959595959595959 59 31 3 35 ‘Ri unconditional undertaking to pay a certain sum of money is (1) Cheque 2) Bill of Exchange 8) Promissory Note (4) Hundi um fittaa errofn rere wet Bt ontetiea afte & (i) ae (2) faPrre fea @) sire @ we A Dill always drewn on a bank is (Hund 2) Time Bill @) Cheque (4) None of the above wre fat sit wer aap oe frat oar & MQ eer 2) rafts Rr G) ee (4) sagaa 8 a ae aah A bill drawn and.accepted without consideration is (1) Trade bill 2) Accommodation bill G) Foreign bill (4) Demand bill cup Feet att farm wftrme % fran ofre elteore Pear ret & (arate fet 2) werrared ret 3). Raesit Far @ aw ta ae Limitation period to file a complaint under Consumer Protection Act 1986 is (I year @) 2 years (3) 3 years (4) 4 years usta teat aftPery, 1986 & orerte freer eet at eee een & a) lat @ 298 @) 3a @ 4a¢ A company is. (2) An artificial person @) Citizen (3) Both (2) and (2) (4) None of the above we wert & Q) we gi aati @) ane @) G) wt @) at @) sagan 8 8 ang at 59-D_A] u [Contd... 59 5959595959 59 5959595959 59. 59 37 38 39, 40 Morally correct behaviour by business is (1) Discipline @) Ethics (3) Social Responsibility (4) None of the above * aaeare era Afre we a wet amet wey aggre Q) Aime "4 G) wrafins ati 4) order 7 8 aid we Ethics is derived from the ancient Greek’ word () Mos 2) Ethicus @) Ethikos (4) None of the above steamer Bt seafarers ste QQ) tre @) 3) ePeriter @ Any economic activity to generate profit is (1) Business @) Trade @) Commerce (4) Profession am at & fing ah od are ag oh onftlay Boars Q) rea @ am G) afr @) ta Social responsibility of business is based on (1) Profit motive @) Service motive @) Trusteeship theory (4) Both (2) and (3) erred wt arnfins wears oneaftr & CQ) ar ster 2) ta sea G) werdt framed 1 (4) Sab 2) wa 3) Sr we According to coordination is-the essence of management () Henri Fayol 2) Herbert Simon @) Koontz and O'donnel (4) None of the above & oper ST WaT HT Te S () rt ae Q we ae G) gen Ue aight @) wade Fa aig a 59-D_Aj 12 {Conta... 5959595959595959595959595959 AL 42 45 ‘The coordination which works at various hierarchical levels is (2) Horizontal (2) Vertical G) Informal (4) None of the above eres ot oe ger & frst et oe ad weet (1) WIT Q weer @). srirenice . (4) order 8 at aa The word communication is detived from the Latin word ‘communis’ which means Q) Coordination @ Common ) Correlation (None of the above war ge Ht ahr aes ATT ove Hae a get, fram ones & a) eRe Q) art @) wert 4) wafae Fa ay ae Informal communication is also known as (1) Grapevine communication 2) Rumour mill @) Both (1) and (2) (4) None of the above orteaes wate a & er FA oe ae Q) aye wer 2) aware Pret. @) G) et @ at @) sedaa FS aE TY Advertising is part of strategy of a company (Product 2) Place (3) Promotion (4) , Price rarer wert at worttter aor fea & QQ) sae @ er G) watt @ oe Liability under sole proprietorship is (2) Personal and Limited (2) Personal and Unlimited @) Joint and Limited (4) Joint and Unlimited Uae eater & orate aie dist & () aafterrer eet aia (2) wafers ust ordi G) Ware oe attr G) Far et otter 59-D_A] 1B [Contd... 59 59595959595959595959595959 46 47 48, 49 50 Enforcement of order to carry out instructions is (Q) Discipline @) Motivation 3) Coordination (4) Punishment fateh A wera bg area ary wear F C1) stage @) afiiren G) wa @) ws Deciding in advance the future requirements of men power in the organisation is (1) Recruitment @) Selection 3) Human Resource Planning (4) Retrenchment iret at fe arrante orasracet a yf Prater & () ° sat Q) wT @) ama tarr Prater @) Bat Internal source of business finance include (1) Retained earnings 2) Bank Joan (3) Share capital (4) Bank Overdraft arate fra & anatte eta % afi & QQ) afer oe Q) a5 ar @) sig ish @) aa aaftiteent Non-personal communication about a product / service is () Publicity (2) Sales promotion (3) Direct marketing (4) Advertising, wm Tee | Sar H aH Ae aaa ahs (). ware Q) faa tact G) wea Pree 4) Reset ‘Training is not used for (1) Increased motivation (2) Increased employee turnover (3) Increased efficiency (4) All the above fret ar weet ae Roar one . (1) afiren ¥ gfe 2) wart ongit ¥ af @) argarta # ghz 4) arte wht 59-D_A} 4 [Contd... 5959595959595959595959595959 st 52 53 54 The main purpose of audit is to (1) check frauds and errors @) help in detecting frauds and errors (3) determine ifthe financial statements fairly represent the actual financial position and the working results of the. organisation (4 help in formulating future plans ham a Wye wea & (1) wee wet arghsat at Remar Q) wre ue oryfeal wr va aT G) Pater aren fe ger Raita Recor eros at arate fart Refer sire Pparmendt % often ar afar wether at & 4) nfs aaensit at art F aera weT ‘Test checking reduces the (1) powers of an auditor 2) expenses of atidit GB) work of an auditor (4) tiability of an auditor wear Ste wy BAT F () sitar ot rat at Q) steam wet ar G) stag & art st Gy sian & art Internal audit report is submitted to (2) Government (2) Shareholders @) Creditors (4) Board of directors onvetas alien vitae wega fear omar & (1) Weert at Q) aera a. 3) arent et 4) Pkgre Hose at Internal Auditor is appointed by the (1) Board of Directors of the company (2) Shareholders of the company @) Institute of Chartered Accountants of India (4) Company Secretary arate oitmare ot Prater ett & Q) wrt & dere wer are 2) wart & sigenfey are G) arate eéé woreee Hert aT @) wert ef arr 59-D_A] 15 “ [Contd... 5959595959595959595959595959 35 56 87 38 In verification of assets, the duty of auditor is (2) to ensure that assets have actually been acquired (2) to ensure that they are clearly stated in the balance sheet (3) to satisfy himself that they are properly valued (4) _ to satisfy himsclf with regard to the existence, ownership and value of the assets wataal wear & wey H stew wr ae aries & fs we () GARer wt fe aahrat area Four ax oh wee Q) gfiitaa wt fe oe fee 7 we wr a Re Te @) Ba & ones at fH ora we ypu gore 4) watedt & ote, ener cen apatrt & ware ¥ eri wr oneaet Bt In vouching, an auditor verifies (1) The authority of transactions only (2) The authenticity of transaction only (3) Both the authority and authenticity of transactions (4) The arithmetical accuracy of the transactions only wert % sites certia area & (1) dae are ar aiftrore Q) Sam arti A aenres 3) Sees ar oftrere sen wena AF @) daa att FH vires gem Continuous Audit means (1) Audit after preparation of final account (2) Audit before preparation of final account (3) Audit after ledger posting (4). Audit after preparation of trial balance ag, otbart & aed & () ifr aie dar BA & ae iter Q) aif are dar et & ys ater GB) wad Fat a & we ober (). Fare ARH aT sie Tn internal check audit work is pérformed (2). by employees 2) by auditor (3) _ by employees of auditor (4) by management arate Proa & ona vita orf Pear art ® () area art Q) site erat G) see & aarti arr (4) saree art 59-D_A] 16 [Conta... 59595959595959595959595959 59 59 60 _ 61 or Audit programme must be (1) ° Flexible (@) Permanent (3) According to circumstances (4) None of the above sian rds dh art, () akrgt @) ert G) eat ager - 4) wader Fa alg oer Object of routine checking is (2) to detect errors of principle @) to detect arithmeticat errors G) to detect errors of duplication (4) None of the above Aaa ile eer BATS () teas stgfat ar oan eT QQ) afr orgie at var eT G) tere a aya a va wT @) waged Ha aie ae ____ is the backbone of audit () Verification 2) Internal check @) Investigation (4) Vouching sitar at te at eet & Q) weet 2) sirafte Prera @) ager @) Farr Recording of wrong, liability in balance sheet results in the (1) creation of general reserve (2) creation of secret reserve G) creation of capital reserve (4) creation of revenue reserve nora cifeca ot fae A ray & ufora eae Q) ae daa wt are te QQ) Ita wat G) PA dea ae nae @) arma dea a orn & “Auditor is a watchdog and not a blood-hound."-This statement given for which case ? (1) London and General Bank case (2) Armitage case (3)_ Kingston Cotton Mills case (4) London Oil Storage case “site wa waht act oe ge & war S hremk wa & wart aw rae wer fre gost & orerta ear wear 2 (we we art da oe @) arehtst oe @) fren viet fire ae @) wet aia et be 59-D_A] 7 [Contd... 59 59595959595959595959595959 64 66 ‘An arrangement in which the accounting work of each individual is checked by other members is known as (1) internal audit (2) external audit (3) internal cheok 4) test checking at aren a, Prats oreeie wake aR aT chat Gel ora Tae are Sia nT &, wet & C1) arate otter Qy ma sitar @) araftes afer @) ET sia Interim audit refers to an audit conducted (1) _ in two different accounting years (2) in between two statutory annual audits within same accounting period (3) in between one statutory audit and an internal audif in the same accounting period (4) None of the above anette atten rare () & Res ten at F ea wa otarr ah 2) wet der arate F a SenPiey aaitias sient Ss ate HF fase we aie at () sa der aafty A om Aerts oie wi ae arate ciate ser F fed 73 tbe a G) wafaa HS wg er For appointing an auditor other than a retiring auditor (1) special resolution is required (2) ordinary resolution and approval of C and AG are required (3) unanimous resolution and approval of the Central Government are required (A) special notice is required caw aay Pig OA aa aheren & oer CH are sitar a Page & fer () fester vera anagaa & 2) > were wena od Privee ut wer ae Thee ar arpter ora & G) aéere vera ait Sala weer at apes oragas % ) fe Gan arava & 59-D_Al 18 [Contd... 59595959595959595959595959 59 or 68 69 0 Which one of the following is not included under the sights and powers of an Auditor under the Companies Act, 1956 ? (1) Right of access to books of Accounts (2) Right to call for a General Meeting G) Right to receive notice of and attend the General Meeting @) Right to make statement at the General Meeting wernt] aifePrm, 1956 8 ue site & efter wen akerit a role Prafeftnr % & star up afafara ei 2 Q) Wer geral a ter an aera 2) Brae war gat a eiftrare G3) Mere eH at gan wet wet aear say sakas A on aifteare (4) Me SH A aed BF ar aftrare 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 (1) civil negligence ©) misfeasance 3) criminat negligence () financial ‘irregularity aft um sites om ater & Prone ¥ ge after wer 8 faat oho wen wart ot Priya ehh %, ot Set cee are CQ) tari arecardt & fare Q) area iT & RY G) ererafers oreearét & fire (4) Rect oftiatiaar & fee Out of the following civit liability includes (1) liability for misfeasance * (2) liability for- negligence G) only (1) or 2) (4) both (1) and (2) Prafafar 4 & devi atra 7 afefere & ) ade tit & fang after 2) arene & fq are @) . ew (1) a (2) (4) G) 3 @) at Report given by the auditor during the audit work is known as (1) Qualified Report (2) Unqualified Report (3) Interim Report (4) Audit Report sitet ara orf & dy a ot ont feats wert & () Teter Pee 2) amatiea fete @) arate Rate 4) ater Pets 59-D_A] 19 [Contd... 59 59595959595959595959595959 a 2 13 4 15 ‘According to the Indian Companies Act, 1956 Section 229, audit report must be signed by (1) Board of Directors (2) Company Auditor 3) Company secretary (4) None of the above seredra arent Pert 1956 oh emer 229 2 argare, after RUE wearer ert wafer, (2) Rey AE TTT 2) wept ste aT G) art efe ant (4) soda 4 8 ang aa If the auditor is satisfied for all five points, he will submit (1) Unqualified Report 2) Qualified Report G) Interim Report (4) Final Report aft sihes wiht qe via act & wge & a ae mega ot (omar Pte Q) wales Rate (3) avafer Peaé 4) etter Pete Which type of audit may be ordered by the Comptroller and Auditor General in case of Government Audit ? (1) Supplementary Audit (@) Complete Audit (3) Interim Audit (4) Investigation arent) arth aH cau A Parse oe we are wiles a feet ware wT ert ae at after & 7 C1) Re albert Tt seer @) srafer aftrerot 4) argent According the section 619 (2) of the Companies Act an auditor in government company is appointed by (2) Central Government (2) State Government (@) Comptroller and Auditor General (4) Company Law Board aor efaftrera aff emer 619 (2) % arqart Tears sant H aides wt Pryfed a art & C)) Se WOR Et Q) Wo Tea Et G) freee wd ne den ches a @) ert af att are Company Auditor is a (1) Representative of shareholders (2) Employee of company @G) Officer of company (4) An independent person oar oibea dart () signattal aor afaPifer 2) wart ar atert G) ect a aftrert @) We was aft 59-D_A] 20 [Contd... 5959595959595959595959595959 76 Indian Economy is agriculture based economy. In the year 2009-10 the contribution of agriculture and allied sector in Gross Domestic Production (GDP) (on 2004-05 price) was @) 502% (QQ) 277% B) 142% @) 46% unidia stlaren git arenfts sefarcren &1 at 2009-10 ¥ gant ata sere Y oft ad were aa am cian (2004-05 at faa we) web (1) 50.2 wig (2) 27,7 wftert : G) 14.2 steer, (4) 14.6 afer 77 Which one of the following pair is a part of fiscal policy ? "© (1) Public Revenue ~ Public Expenditure (2) Public Budget ~ Bank Rate @) _ Tax Policy ~ Statutory Liquidity Ratio (4) Public Debts ~ Cash Reserve Ratio Freifafan 3 & seer ster creretee sH wr ate? (1) ards ona - arcs mar 2) west ane — ta at GB) aetir ~ dente ae ony @) antatre at — vex atagaa 78 Which one of the following statement is correct ? (1) In the Eleventh five year plan highest amount is allotted for rural development (2) The target of the Eleventh five year plan is “faster, more broad-base and inclusive growth (3) Eleventh five year plan will end on 31° March, 2013 (4) The target of the Eleventh five year plan is to "remove poverty” Prefafad 4 & aie~er wer wert? (rarest Gaara diver ¥ afin Reema 1 alten aftr andes at welt & 2) vaeedt deans cise F “aire die, entre ome wet arrdeht Prema” or ae TT TE @) weal ater 31 ad, 2013 at gare eh 4) taredi ahora 8 red gerai? wr mea ar ar & 59-D_A] 2 [Contd... 59 59595959595959595959595959 9 80 81 Which of the following five year plan has achieved its growth targets ? (1) Second five year plan (2) Fighth five year plan @) Nineth five year plan (4) Tenth five year plan Prats 4 a fie taedia aioe 7 ont faare cea a we Peat? 0) fester derenfter disrat Q) aed qeadia ase @) fai Gaadia atert (4) aaa deena der ‘According to the census 2011, which of the following State is the highest and the lowest populated State of India (Uttar Pradesh Gi) Maharashtra Gil) Sikkim (iv), Mizoram Select the correct answer using codes given below GG and Gi) @) Gi) and (iv) @) @ and Gil) (4) Gi) and (iv) area @ serroT, 2011 & argere Peafaftra weit HS walfte os wae aT See ae THF @ sat wea . Gi) FETT Gi) a (iv) Paster the feat ra ake cor weir we Be Te BAT BPR a @ sk Gi @) Gi sir iv) > G) @ ait Gi) 4) Gil) a Gv) The causes of increasing population in India are (i) High Birth Rate Gi) Improving medical and health facilities Gi) Unemployment and poverty (iv) Increase in life expectancy Select the correct answer using codes given below i) and (iii) 2) @.i) and Gv) ii) and Gv) @) (Gi) and Gv) @ saw Gi) Pao eal rea ghee 7 Gee Gil) Were ae wear Gv) Stet ven ¥ oR DD Dd ale ar wake wea Ee Teh Bae yPe Q) @.Gd atk Gil) 2) i ofr Gv) G3) Gi,Cii) ere (iv) (4) @.Gii) af Gv) 59-D_A] 2 {Contd... 5959 595959595959595959595959 82 83 ‘The main factor regarding Indian agriculture are (@ India rank first in mille production in the world Gi) ‘The importance of agriculture in Indian economy is reducing (ii) The targeted growth rate of agriculture is 4% during Eleventh five year plan (iv) 72% of the Indian population is depend on agriculture Select the correct answer using codes given below Q @, @) (Gi and Gv) @) Gi,Giiy and (vy @) _@.Gii) and (iv) area oft & qary FY aye aa & @) ya vers 4 area @ fies ¥ ver et Gi) arate selaaen % git on ae we dat oT tHE Gi) Taredl daadig tern 4 git Prema ax 4% aS wr wer & (iv) Ara at 72% seen Bit ae anf & ore fret oat ais oor weir aed By wet see BPE O @.Gi) ae Gi @ @Gi) site (ivy GB) GiGi) sre Civ) @) @.Giiy at (ivy Which of the following institution provides highest credit to the agriculture ? (1) Cooperative Banks Q) Commercial Banks G) Regional Rural Banks © 4) Government sna ® Prefefed 4 a a-at tem salts aft ere vert aed & 7 (1) Beart aay Q) arte ta G) asta ante ae @ war What is the main objective of providing a support price to agriculture products ? (1) Check fall in price beyond a limit (2) Protect interest of consumers (3) Make procurement from the wholesales easy (4) Create buffer stocks pfs cert & fre anda yea var act wl an yer ates F? () ye dh & afte pat ¥ anh ve Prego eon 2) sastamed & fat an sear G) ae Rest & age a aa eT @) whe Sie (afaRat wer) or Peet aT 59-D_A] 23, [Conta... 59 59595959595959595959595959 85 86 87 Consider the following factors (High investment in industries (ii) Expanding market for product Gi) Dynamic entrepreneurship Which of the above are required for rapid industrial growth (1) Only @) @) @and Gi) G) @.Gi) and Gil) (4) Gil) and Gi) Rreifatas call oe rare aftr (i) ae Y cea (aire) PRT Gi) ae & fae aoe ar rere Gii) “aA Grater) TER asaefact ara tha tes Premer & feng saedh BP () eae (i) 2) Ow gd © 6) OG) Hi Gi) ® @ a Gi In which year the annual industrial growth rate was highest in India after liberalisation (1) 2001-02 (@) 2006-07 @) 2008-09 4) 2010-11 verter & ae ara 8 Pra at sePres arity gfx xx wats Te? (2001-02 (2) 2006-07 (3) 2008-09 4) 2010-11 Which, one of the following is correst (J) _ In the state of inflation the value of money increase and the prices of commodities also increases (2) In the state of inflation the value of money decreases and the prices of commodities stable (3) _ In the state of inflation the value of money increases and the prices of commodities decreases . (4) _ In the state of inflation the value of money decreases and the prices of commodities also increases frafafter 3 Ba-a GH wae 7 Q yet vere A ya a ys aga But eGo & apa A aw F BR ware Hg a AE sear Ea aeysHt & aH fla aE (3) Bar vere Haar a ART wa Fs Tel B yea wat @ apr vere & yar ar ART weet as age & pT ae F 59-D_Al 24 [Coned... 5959.5959595959595959595959 59 88 89 90 ‘@ @ Which one of the following is a monetary measure to check inflation (1) - Increase in taxes 2) Increase in public debts 3) _ Control on credit (4) Balance budget Foatitian % 3 Aaa oe yet ware a Pra wet an ake os & () wa ¥ ate (2) artes ait # aRe @) > are Hy Pear (4) daft ae Former Prime Minister Mrs. Indira Gandhi gave arguments in favour of public sector (To gain control of the commanding heights of the economy (ii) To provide commercial surpluses with which to finance further economic development Gil) ‘To promote critical development in terms of social gains (iv) For faster economic development Select the correct answer using codes given below ji) and (ii) (2) Gi),Gii) and (iv) @) @.Gii) and Gv) G@) (Gi) and Gv) yd war wh ste ghee with 4 atts a ve F oe fet @) oekarren et Sengdt a aghea Prism watt HoT Gi) arenite ater wea oe anilier rare & fry Pret aren ATT (ii) rare ora & aie Rene wre a agar 2a (iv) a ania farmer & faeq ant fed ont ate ar war ed gy ae Tae gir a) Gi) ei Gi) 2) @,Gi) FG) 8) @.ii) v4 Gv) @) @.G) & tv) Public enterprises are facing following problems in India (Problem of innovation (ii) Problem of political interference Git) “Inefficient management (iv) Problem of control and autonomy Select the correct answer using codes given below Q) (),Gi) and Gi) (2) Gi) and (ii) G) (0.Gi),Gii) and (iv) 4) Gi),Gii) and (iv) area ardatras samy Pret arene we aErT ae Te @ 7a wads @ are : . Gi) Tee sede Ht AT Gi) aRpaT WaT (iv) Peseta ere @t are 5 oe Ra 1d als ar car aed gy at oe (Oi) FF Gi) Q) Gi) & Gi) G) @,@).Gi) TI Gv) 4) GiGi) TH iv) 59-D_A] 25 {Contd... 59 5959595959595959595959 5959 mn 92 Which of the following is a negative effect on Indian agriculture due to liberalisation . (1) Increase in Index mumber of agriculture product (2) Decrease in percentage share of agriculture sector in total export G) Future market of agriculture products . (@) Increase in consumption of fertilizers werterer & ore area gir we Ae a a aaa verre wee vere C1) BR Somer Arete A fiz Q) ga Pate 4 off aa & gftse om ¥ ah @) pf sere at aren are @) seeat & outer ¥ Re Indian industries has positively effected due to Globalisation (Increase in foreign investment Gi) di Gv) Increase in employment opportunities Increasing share of industries in gross domestic product Severe competition in industrial sector Select the correct answer using codes given below () Qi) and (iy) @) Gi) and (ip @) GO,Gi) and Gv) 4) Gi and Gv) SP a aren arte sehr ware ee a wee Rt @ Past Pra ¥ ahr . Gi) woo Re See Hotes as 3 sigert Fah Gil) hehe: aa % wate weet (Gv) Wer % aad ¥ ake het Reet at ate ar wer awed By adh oe BP Q) Oi) w fy. @) @Gi we Giiy 8) Gi w Gy @ OG) ev) 59D_A] 26 [Contd... 59595959595959595959595959 99 93 94 95 Which of the following is not a multinational corporation working in India ? (1) Hindustan Unilever Ltd. (2) Colgate - Palmolive (India) Ltd. G) Cadbury India (4) Hindustan Machine Tools Prafafea Ya aac ana F enber area Boer awe 7 GQ) gar aire fahes 2) Braiie-ariirs rea} fahes G) seat afte @) gers watt eT Which of the following is accountable to control on multinational corporations in India 7 (1) Department of Company Affairs 2) Ministry of External Affairs 3) Ministry of Home Affairs (4) Ministry of Law and Justice efaftaa 8 -& area 8 reste Prt oe Preiser a aes fea aor ear ee () wept meet ar Peart 2) Pest saree G) Te tae @) arR ee ar tana In the context with the two way trade of India with different regions which among the following is India’s largest trade partner () .E.URegion (2) Gulf Region (3) North America (4) Latin America ae Ratt care & det A Fes A ater de area a wa’ aT aaa aR & () fa25 @iter afr aa) @) ah a G) sett aia @) aa oFRar 59-D_A] 27 {Contd... 99 59595959595959595959595959 9% 97 98 Which of the following has a highest share in the import composition of India ? (1) Food product @) Fuel (3) Capital goods (4) Non classified items wre a omen ecw Pre -& Reem visrers afew & 7 Q) ae wee 2) a G) Fire age @) oertiga ae Which of the following is closest to the concept of economic production ? (1) Sale of goods and services for profit Q) Addition to the value of commodities GB) Manufacture of goods (4) Addition to the stock of goods and services for future use Prafefar ¥ & ara ont cere a aauren & waltes Pee & 7 Q) a & fay ageit wt aarstt or Pasa @) Resit & aPa (value) FY attra (sis) G) Tesi ar sere G@) agai ee Test & yer Fae watt fe ahr National income differs from net national product at market prices by the amount of (1) Nationat debt interest 2) Current transfer from the rest of the world GB) It does not differ G). Net indirect taxes Te omy, aroare alse He gee Tt ee B Pres HA Pave ley a Ret EP ) cose er ary 2) ae far & oe, error G) wet ag or welt 4) Se oma we 59-D_A] 28 Contd... 59595959595959595959595959 59 99 Match List-I with List-II and select the correct answer by using the codes given below the lists Liste- List-I (A) Gypsum 1 Jhamar-Kotda B) Copper 2 Rampura-Aguncha (©) Phosphate-Rock 3 Kho-Dariba (D) Lead and Zine 4 Jaisalmer Code “A &® © © q@ 2 3 4 1 @ 2 3 1 4 @ 4 3 1 2 @ 1 4 2 3 et oor qh S Pras aaa en Pret ahs FA gare we WA Tae AT ait ion () fareer 1 arratzst (B) ata 2 wagT-arst (©) wre te 3 Gata ©) de i fie 4 dae “A” ® © ® @ 2 3 4 1 @ 2 3 14 @ 4 3 1 2 @ 1 4 2 3 59-D_A} 29 [Contd... 59'59595959595959595959595959 100 Match List-I with List-II and select the correct answer by using the codes given below the lists List- List-IL (A) Chandramahal 1 Bharatpur (8) Motimahal 2 Jaipur (C) Jai Niwas 3 Kowa (D) Jagmandir Palace 4 Udaipur Code ~ 8 © ag 2.1 a3 @ t 3 2 4 @ 4, 2 3 1 @ 3 4 42 qa a Ets fram Sha cer Pest aie A a gaa aw wa oe GR eter wae (A) SHE 1 Age ®B) sit Tem 2 way © wi haw 7 3 wer (D) orrefee Hew 4 Suge ae 59-D_Al 30 [Contd 59595959595959595959595959 59 101 Appointment of selected candidate by direct recruitment against clear - vacancy as ‘Probationer-Trainee’ has been provided in RSR wef (1) 01-4-2006 (2) 31-12-2006 (3) 20-01-2006 (4) 20-01-2008 ‘qatar west an Shh wt A ere Rea a Pree cuca — areoneli” Bp wa A Pager ar covet Sar Seer A Pre Restes @ rae fret sa & (yf 01-4-2006 & (2) 31-12-2006 & (3) f&. 20-01-2006 & (4) %. 20-01-2008 & 102 Unless other wise provided in the rules governing recruitment to a particular postiservice, the upper age limit in case of women candidates for entry in Govt, service has been fixed and with effect from (1) As 40 years wef 24-58-2004 (2) As 35 years wef 24-1-1979 (G) As 42 years wef 24-5-2004 (4) As 42 years wef 13-3-2006 at Prati aarch Fier Ret ayes dhe wx Pigs bg ees IE we a, Hiberad & fre corals Sear FY wast Fy oPeway omy es VHT HTT Prager Pear Tar = (1) 40a, f&, 24-5-2004 @) 35-39, f. 24-1-1979 & G) 42 a4, f. 24-5:2004 & (4) 42 ae, FR. 13-3-2006 3 103. As per rule 15 of RSR ‘Lien’ is acquired by a government servant if (1) he is eligible for appointment on the post (2) he draws pay and allowances of post after his appointment on the post G) _ he is appointed substantively on a permanent post (4) he is appointed on a post and is found medically fit for the post -qorens Get Pram % Pram—15 % ergare ws Tr weer “vere (rer) sane ot Bar a (1) ae fet ve ue Praha BH deer cant & Q) ae Ph oe a Prat srtia wa er AaT we we aT E @) ae Prat ered oe oe erat we A Figae Pat oRT t (4) aR ae Rad ge 7 Right a ae Petre thar H ve & Rig oyAT wen rat & 59-D_A] 3 : 1Contd... 59 59595959595959595959595959 104 Authority competent to accept resignation of a goverment servant from government service is (1) Hon'ble Minister of the department concerned (2) Appointing authority of the. post held by the government servant B) District collector of the district in which the government servant is employed (4) Head of the office, where the government servant in serving wea eterd ar wodta Gar & eros eer wet & fer wary afraid & C1) Paar & ancie at 2) wea wterd are ont Ge a Pritam aafeeereh G) Pre Beda wea wert arb %, ar fren wT @) wafers or gfe, sei wea sah dara 105. ‘Suspension of Lien! and ‘Revival of Suspended Lien! of a government servant have been provided in RSR in (1) Rule 15 and 17 2) Rule 16 and 17 @) Rule 17 (4) Rule 17 and 18 wa arent & cater a Preraa’ cer Praftes weftrere a yaar’ wm maa 8 ceed da Pron Q) Faris 78 2) Pram i6 wt 179 G) Fran 17% @) fram i7 a is % 106 Provisions of rule 22A of RSR relates to (2) Minimum age on first appointment. in government service (2) Production of Medical certificate for new appointment to a post in government service @)__Refimd of payment made during training period (4) Subscription to the General Provident fund cures Far Fran & ftira-22a a gene & C) ter dar 8 ery Right & arr =p ong @ vote Sar 8 Ret oe oe Pgh ae eRe aOT-os! wy eT @) after wrt A Auf erate afer eet a (4) arava after fife & fire otgert & 59-D_A] : 32 59595959595959595959595959 59 107 . A new provision in Rule 86 of RSR was added laying down the maximum period a government servant may remain absent from duty, other than on foreign service, whether with or without leave, A continuous absence beyond which he shall be deemed to have resigned from government service Notification date vide Maximum period of absence which the provision was added notified (1) 20-8-2001 (A) > four years (2) 13-4204 (B) five years (3) 1-9-2006 (©) three years (4) 2-8-2001 (D) five years Make correct pair aoa Bar Prot & Pram, 36 8 yee sar wrens eaftrgfer Pat va fare, area We aren Paar atacprar &, Prater orate & en arate ra Frere Sat Bogen eS ae Woe Var S Tos Pea GoM eA oe ah fe. wa sraft an oiigt ate afr ae Rie aqufatt A sifteaae raft (1) ¥%. 20-8-2001 (A) are af (2) 7. 13-4-2004 ®) waa G) F&. 1-9-2006 (©) a ad (4) 20-8-2001 () sta af 168 Compensatory allowance as defined in RSR means (1) an allowance granted to meet personal expenditure necessitated by the special circumstance in which duty is performed (2) an allowance sanctioned to @ government servant to meet any loss caused to him while discharging his duty (3) an allowance, a fixed sum, paid to government servant against any potential loss to him (4) an allowance to the employee to compensate a citizen against any loss caused to him while a government servant is discharging his duty comeart Gat Pram & ‘aftiges—aa”? oft afore & G) ah wes arent a sak eer Paha ofall % akira ew S Roe ay ara at aq a me 2 of mete deren ea covet oor BE nS Fa G) Bh corte eter wt AA ahh donkter aft & fae ow Piha wet am (ct cei afar a atte Prdea & are Reet atte at gE afer HY yf tg aa oft og va fen ne 59-D_A] 33 [Contd.. 99 59595959595959595959595959 109 110 ‘Commuted Leave’ is defined in RSR as (1) A Leave granted to an employee for pursuing higher education on demand @) A leave granied to an employee on demand for any purpose (3) A leave granted to an employee’ for medical treatment of members of his family on medical certificate )_Alleave granted on medical certificate of an authorised medical zttendant for employees own medical treatment aoe dar am & argere “marae orearar” & omer & Q) at arfartt at sear fren we Set & fee ait at we et oe 2) sh anfard at ret st oraaeat & BF ae iT rc Te ehtga at TT G) wi artart & vier & fed eee FH oreern & are Ora wT wa & rere ae oe @) St antert & eta ah reer are oft Patterns & Alen wea we oe We Hi ae ae at oT In case of compulsory recall of a government servant from leave, he is ‘entitled to (2) be treated on duty from the date he receives the orders and draw travelling allowance under TA Rules (2) _be treated on duty from the date he starts his journey for the place of duty ordered and draw travelling allowance under TA Rules for the journey (3) travelling allowance for the journey from the place he was staying during leave to the place of duty ordered (4) nothing as there is no provision in RSR for (1), (2) or (3) as aforesaid Rott wor alert a) caer & deer snags wa a after ga ae (1) onter afe at feria & Ger we wake ary ir ar aferare an, ser Tee ae ST ara & fee arate Prey a argere SIT Aa wT saftrer® sft aa @) onta aif ona fre Bate wt riser era & ara rer wet waa Bar Te oR sen ore TEN Sat are & fe A wre Prat a sea arn—rat et arlene A eT @) eer emt ae Gi aon & fre ger wer - far get TAT wat wT sient gar (4) corent Gar Faq Y sedar (1), @) at 3) den ae waa wale 59-D_A] 34 [Contd... 59595959595959595959595959 59 ut 12 113 4 “For government servants transferred to foreign-service, provisions relating to leave are contained in RSR in (1) Rules 66 and 67 (2) Rules 67 and 68 (3) Rules 68 and 69 (4) . Rules 69 and 70 ‘caters aan Pram Sars Gen 8 qa cee wate et aafrt areratar were wrest & (1) fran 66 767 ¥ Q) frare7 a 684 Q) fran 68 1699 @) Pra69 a 704 Rule 64 of RSR contains provision relating to (1) Leave for treatment of self illness (2) Action for over stayal of leave B) Return from leave before due date (4) Acceptance of employment on leave ares aan Pram % Fram 64H waar & Q) wa & arnt ar geet wort & fre reer aaa QO) dea oremeit & afte are at 1 artandh G) Pra atte & yg orang & cet weet (4) sama at da ge Pribrt eter eet war Provisions relating to maintenance: of Leave account of non-gazetted government servants are contained in () Rule 87 A of RSR 2) Rule 87 B (i) of RSR @) Rule 87 B Gil) of RSR (4) Rule 88 of RSR arate ataftet er orrng-aet & deret at arf ee waar & soma ar Prat (Pram 87% & @) far s7-a A @) fran 87-@ (ii) F 4) Fase A government servant is now entitled to accumulate Privilege Leave (PL) to "greater number of days with. effect from the notified date Indicate the cosrect number of privilege leaves allowed to accumulate and the date of the said provision coming to force from out of (240 days wet. 1-1-1998 (2) 240 days weet. 1-9-1996 @) 300 days wef. 1-1-2004 (4) 300 days wet 1-1-1998 Tae Gat Pan & aya ore ws ter arfertt oiftes den H outa Aaa THA et weal Sv afighia Raw J wae gen & 1 safle set ee ch ot em Gen See Meera Fel EH wh () 240 fet, R. 1-1-1998 & (2) 240 Pet, R. 1-9-1996 & G) 300 fea, %. 1-1-2004 & (4) 300 fe, f& 1-1-1998 @ 59-D_A] 35 {Contd... 5959595959595959595959595959 15 116 7 18 19 Entitlement of MATERNITY LEAVE to woman government servant has been raised from 135 days to 180 days, a8 provided in RSR sule number and has been made effective from (1) Rulle no. 103, wef 1-1-2008 (2)_Rule no. 103, wef 11-10-2008 (3) Rule no. 102, wef 20-1-2006 (4) _Rule mo. 102, wef 1-1-2008 Tita aiken anfart at ta wale otra & Peal a dear 135 & 180 Pera von &, Ste fe cree der Pre & fies Prom 8 oe saa was wae wT gut? (1) Pram 103 #, &&. 1-1-2008 & (2) frre 103-9, f&. 11-10-2008 & 3) Pram 102 #, %. 20-1-2006 = 4)“ Fram 102 4, f&. 1-1-2008 & Provision for "Paternity leave has been added in RSR in rule no, and from (1) Rule 103 B from 14-7-2006 (2)_Rule 103 A from 26-2-2002 (3) Rule 103 B from 6-12-2004 —(4)_Rule 103 A from 6-12-2004 Trea dan Pram “Rages areeern” wer wreens fsa Pear a wis &, wd wae (1) Pree 103 @ PR 14-7-2006 & (2) Prem 103 & f&. 26-2-2002 & (3) fiery 103 @ f. 6-12-2004 & (4) Prem 103 & f&. 6-12-2004 & Provision relating to ‘study leave! are contained in RSR rule (2) Rule 105-106 . (2) Rule 106-107 G) Rule 107-108 : 4) Rule 109 on wards coer Gen Fray H ‘oeertarreny ede creer woe & Fray (1) Fram 105-106 4 (2) Pram 106-107 ¥ G) fra 107-108 F (4) Pram 109 & wnane ‘As per RSR, Maximum study leave can be sanctioned for a period in entire service tenure of the government employee is (1) 12 months : (2) 18 months 3) 2 years (A) 3 years Trea Gar Pret & argare we we anton at yk Aare # ferns ara wl aeE same Sige Peer on wa %, gee (1) 12 Ae (2) 18 Fe G) 248 @) 3a ‘The rule number and the date of effect of the provision relating to entitlements of Leave to "Probationer trainee" given in RSR are () Rule 122 from 1-4-1951 2) Rule 122 from 20-1-2006 (3) Rule 122 A from 21-1-2006 —(4)_Rulle 122 A from 6-12-2004 aasens aan Pram a aftdtenits oftraonell* at 2a errant wert weary eT fran a were Beate & (2) Fram 122, 1-4-1951 (2) Prev 122, %%. 20-1-2006 G) Fram 122 , R 21-1-2006 @) | Prey 122 &, f&. 6-12-2004 59-D_A] 36 [Contd... 59595959595959595959595959 59 120. Indicate the rule in RSR which contains provisions relating to admissibility of Leave salary in respect of each kind of leave (1) Rule - 97 2) Rule - 98 GB) Rule - 99 4) Rule - 102 Toren Gar fran ar ae Par sare fred wale ware & arene & fer aa reat Sat St UAT ata rat & () Bree. 97 Q) Fram - 98 G) Frm - 99 4) Pram - 102 121 Rule 96 of RSR relates to (1) Leave to temporary employée (2) Admissibility of special disability leave G) Hospital leave (4) Extra ordinary leave arent aa Pram & Pea 96 F waar & 0) seat afert al serene aaa (2) fade sraetar creat Bt ta area G) Rare aaa ae (4) HAA steeIsT TAT 2 The revised rate of the deputation (Duty) allowance as spelled out in rule 12: . 144 A of RSR, and the date of its coming in to force are (1) 4% of basic pay (sum of pay in the running pay band and grade pay) of the employee not exceeding Rs. G00/- p.m., from 1-9-2006 Q) 2.5% of basic pay i.e. sum of pay in the running pay band and grade pay of the employee not exceeding Rs. 1000/- p.m.,, from 1-1-2007 (3) 3% of basic pay ie. sum of pay in the running pay band and grade pay _ of the employee not exceeding Rs. 1000/- p.m,, from 1-1-2007 (4) 2.5% of basic pay ie. sum of pay in the running pay band and grade pay of the employee not exceeding Rs. 600/- p.m.. from 1-1-2007 cama aa Fran & Prag 144 AF feu, vy ashes oueia “wiaPrgiea (@ien) Far a et ae sea wa Fart Bi fete F (1) ye Ser a7 4% sai org dat as A qe don ud ds dee & aT aT 4%. Teg wftrmaH B. 600/- une FR. 1-9-2006 & Q) Fw avr wt 25% wate oe aaa de Hoge aed Ud de dam | ar BT 2.5% Wey aifeeEAA 6. 1000/- wae f&. 1-1-2007 & G) ag aera 3% ate un der Gs A a aes od ts aa & Sn a 3% wig tft &. 1000/- wane f&. 1-1-2007 & 4) ap at wr 2.5% sate aa Aas Ae A aE aaa ue he Aa a te I 2.5% Weg cafemr ©. 600/- WAIE fR. 1-1-2007 & 59-D_A] 37 [Contd... 59 123 124 125 59595959595959595959595959 On written request of an employee duplicate copy of service Book maybe issued on payment of (1) free of cost @) Rs 10 @) Rel (4) Rs 50/- eq afer % fata ander wel oe ature a argh at faa why Peco an we 1 are at on aah QQ) Faye Q) wat G) WH err @) 50 ert Vide notification dated 17 March 1981, Rajasthan Civil Services (Joining, Time) Rules 1981 were made part of RSR. Indicate the date of these rules coming in to force (1) from March 17, 1981 (2) from March 1, 1981 3) from April 154, 1981. (4) from January 15, 1981 aaftrgern Pe. 17 wre 1981 Eret Cores Reet Gar (wr weve) Fer 1981 THI Sar Aer at AMT aaa eT) ET Prat & wad a a onthe at: (1) rE 17, 1981 @) fe art ww 1981 (3) othr uw, 1981 (4) fe, sere ue, 1981 On transfer of a government servant to another station which is 600 kms away from his present headquarter Joining time, excluding travel time, admissible as per rules would be (1) 10 days 12 days @) 15 days (4) 7 days ue Toe afardt ar MITRE 600 fea. gx ora gears ve BA We aT ermjoraty at cgare Preengare ta wel wee are at orate eit @) 10 Ret Q) 2 @) 15 Ra 4) 7 fer 59-D_A] 38 {Contd... 59595959595959595959595959 59 126 "Public Account of the State" means a fund defined in (1) Article 266 (1) of the constitution of India (2) Article 266 (2) of the constitution of India (3) Article 267 (2) of the constitution of India @) Article 267 (1) of the constitution of India coma or ate ter’ & snare & Oe “PRT” st cfenita & () sae 266 (1) %, eres — Sf |; Q) ape 266 (2) %, anette - aera G) aes 267 (2) 4, aredta - after &; (@) ayes 267 (1) 4, area - Sa 1 i 8 Rule 3(b) of GF and AR relates to (1) Declaration of Head of Office by Head of the Department (2) Authorising any gazetted officer working under the head of office for signing bills on his bebalf (3) Removal of doubts arising in interpretation of any of these rules or provisions of these rules (4 Declaration of a post in the government as gazetted ara feta us der fray ar Fran 3 (@) daft & ()) Remeae arr ret orirer Peat after’ at arsine thre aa . Q) weina—aere are art siren fad csrabre aftrentt a fret ve amt ox & saat ae tg wigs ae a @) om Pret & Ret fren on gear & oreeit & Petes & at F dee Wor Pron ae a @) feet ve cae dif at a 128 ‘Standards of financial propriety’ are discussed in GF and AR in () Rule - 8 Q) Rule-1 @) Rule - 10 @) Rule - 9 ‘ra fr et at Rea te fren By are area wa at ag & Prem GQ) Pree - 3 Q) far- 1% Q) fren - 104 @) Pear - 9% 59-D_AJ 39 [Coned... 59 59595959595959595959595959 129 Rule 20 of GF and AR provides that ‘Loss of Public money, departmental 130 131 revenue, stamps or property should be immediately reported to (1) The collector of the district concerned and the Accountant General (2) The district Treasury officer and the next higher authority (3) Next higher authority and the police station (4) Next higher authority and the Accountant General airs facta oe wen Pras 2 Prm-20 8 oraard & fie eras et “afer, feunita core, wre, ar wae at a A geet aiaia et oe afer (1) aster Fare arttare Ud FERRET GE 2) fae atenteart at wet See atts cafe at @) (Ste afte after ua gfe art at (4) de afte atftrarth Ua weretaraTt wT In accordance with the provisions of rule 21 of GF and AR, indicate the amount of losses of immovable Govt. property caused by a natural calamity required to be reported immediately to the Government and the Accountant General also (1) Exceeding Rs. 10,000 (2) - Exceeding Rs. 15,000 (3) Exceeding Rs. 50,000 (4) Exceeding Rs. 1,00,000 arr Peder ue wer Pam & Peed 21% orgere ae Ute ere wt Fr meeps crear & waren gf erat at geen aifteta Tom weer ws NETSTAT at & anit afta & ‘ () 10,000 & sft 2) %. 15,000 @ eiftr @G) %. 50,000 & eft (4). 1,00,000 & aftr Role 27 of GF and AR requires a head of department to collect monthly accounts from his subordinates in form () GA-14 (2) GA-15 @G) GA-SS (4) GA-13 aera Rta ud den fren & Frm 27 4 ifs & Re formed ot aire sfteattal & anise aa falta wri a ast at Q) siz - 14 @) she — 15 G) aig, — 55 @) sha - 13 59-D_AL 40 [Contd... 59.5959.59595959595959595959 59 132 133 134 After receipt of extracts of accounts from the Accountant General, on noticing an error in classification of revenue / receipts, which requires correction in the accounts, it (thé correction) shall be forwarded to the (1) Head of the department through the Treasury officer @) Government through the Head of Department G) Immediate superior authority directly (Accountant General through the Treasury officer Aeterna & wat wr sae wre EM Te Tene / weal & afer F gfe Wa or 1, re Ael ¥ ge wen sifer &, sre ww frac anita Rear wet () short & sre & ferret Q@) Premera a Ter wae at @) a a de ate afar Fa & @) srerkrere & mem & wertaeae BT Internal check/audit of receipts in a subordinate office is arranged by (1) The department under rule 41 of GF and AR (2) The treasury office under rule 41 of GF and AR, (3) The Department under rule 40 of GF and AR (4) The treasury office under rule 40 of GF and AR orivna arate Yona at aiafte states ven at ae art ante GQ) ow. & ad @ &. & fer 41 & ced frm ao Q) a. fi. ad a. fe. & fea 41 & aed Sratrere ao @) a. fw a. fi & fre 40 & et Pram aro @) ow. & wd a. Be & fam 40 & cea ornftrert are Select the correct combination of the standard form number for Receipt Book given in GF and AR, for other than Education department and the relevant rule number of GF and AR (1) Form GA-56 - Rule 45 @) Form GA-56 - Rule 46 (3) Form GA-5S - Rule 45 (4) Form GA-S5 - Rule 46 ararg Parte wed ore Pram & faite fran fram at Blew, arr Rearif tq “eitc-ga ar wen den ud dafua From den a1 wel ster aay (1) sit =se, frat 45 Q) Witsoe, fraa 46 @) ainw—5s, Pram 45 (4) Sit-ss, Pr46 59-D_A] - at [Contd... 59 59595959595959595959595959 135 13¢ 137 Provisions of rule 50 of GF and AR relate to (\) Verification of cash balance in an office (@) Handling of non-government_ money (3) Seourity arrangements for carrying cash to the bank or vice-versa (4) Custody of cash gure fart ud dar Pe & Pron so wr waar Safer & (1) Reet arafee & sae Ae er ae a Q) terent Ut & at 8S G) Fee aft af a Sai cea wrale Fae at ar & fry geen Ta ae (@) vee oR a aiftreat & Duties of cashier in a government office {i Receipt of money and grant of proper receipt there of (ii) Accounting the receipts in cash book (ii) Waive-off unrecovered-unspent advance given to a government servant (iv) Custody of bills'vouchers ete. Which of the following combination of the above is correct (1) @ and Gi) 2) @,Ci),Gi), and Gv) @) (i,Gi) and (iv) (4) @,Ciil) and (iv) credtte arate & waned & afer @) RT wet wer ee seat oie The BT ) Tenggara AY wna ar Aer Gi) ered artes at Sag after a HS die erecta aft, wt eae set at 7g a, al emeter ao Gv) favivarset one at oiftrear frei ¥ 8 aaa camer WA E a) @m fi) 2) @),G),Gi, FF Gv) G) @.G) & iv) @ OG) TI Civ) Provision relating to date of effect of sanction, has been provided in GF and AR () Rule - 69 @) Rule - 70 @) Rule - 71 (4) Rule - 72 ehgftal we wah dt, an wear Pen rer & aera Rede oe ter Pree a) Pano & Q) Praa-70 9 Q) fram @) fre # 59-D_A] 2 [Contd... 5959595959595959595959595959 138 139 140 ‘A cheque issued by a Treasury is valid within the financial year concerned, in any case. Select the correct combination of the relevant rule of GF and AR relating to validity period of a cheque issued by a treasury and the validity period of such a cheque : (1) 21 days - Rule 74(A) (2) 21 days - Rule 74(B) (3) 30 days - Rule 74(A) (4) 30 days - Rule 74(B) caine eprafere aver are Gey Parcer ank went aes ater ster F 1 ere Perth ud aan frm & eater Prom od ata arate ara ord Ge a Pfe aeeT et cree aor wet fae & () Pram 74) - 21 Ba (2) Prt 74(@p - 21 fer (3) Fram 74(m) - 30 Rr @) Fra 74¢) 30 Rt Indicate the payment of amount which requires stamped receipt as stated in GP and AR : (1) Over Rs. 1,000 - Rule 84 (2) Over Rs, 5,000 - Rule 84 (3) Over Rs. 5,000 - Rule 85 (4) Over Rs. 10,000 - Rule 85 -auoray Rete eh dre Prem Borges fora er Bs eerae At ede oe Pew aPrars & (1). 1,000 & aftr Pray 84 2) %. 5,000 @ aiftre: Pram 84 (3) %. 5,000 & orftres Fray 85 (4) %. 10,000 & etfs Fram 85 “All petty claims against Government of an amount upto RS. -..--y which are pending for more than ........ years were, delay in-submission is not adequately explained shall be rejected forthwith.” Indicate the appropriate set to fill in the blanks in above statement from out of (1) “Rs, 1000" and °3 - years’ (2) ‘Rs. 1000” and ‘1 - year” (3) ‘Rs. 100° and ‘1 - year’ (4) ‘Rs. 100° and ‘3 ~ years’ . STE BPA eee EA IT FOF ces TON em BHT BL ye aan care archon a fee oat aR oe WES we HF gy fears at ater ao 8 ee ad) fear rar ao Petifee 4 8 ore anner & few writ we & fre cage at gta wt Q) ar af aa 1000 waa Q) ww af oe 1000 ot @) ww at we 100 we (4) at af ed 100 wre. 59-D_A] 43 [Contd... 59 59595959595959595959595959 141 143 143 ‘What is the duration of a claim of pay, T.A. medical charges, contingent charges, ground-in-aid ete, to become “Time-barred”, if not claimed in (1) 3-years @) 2-years G) 6-months (4) One year aan, cere, Petre wre, areitrn ara, wert ager onlt & Trae & hres oe oh ate eranitayarantta ae ale ae eer Fre ora A ge ad fea ort () as a @ tat @) & aR /@ wat Responsibility of the keys of the cash-chest lodged in the Treasury for safe custody lies on (1) The Treasury Officer (2) The District Collector () The Security Guard of the Treasury (4) The Head of Office / Drawing and Disburshing Officer Concerned. ara Rrantte iret a sere arom (Ge — weet) & fore store F Ten se & ate fiotfte Bt art & sereanh 2: (1) Srerftrearét (2) Paren aaee GB) ee rates or gen we (4) Waite orators / erect Prec aftreré Duties and responsibilities of Accounts officer, Assistant Accounts officer, Accountant and Junior Accountant, as explained in Rule 25 of GF and AR, have been given in the set of annexures in GF and AR. (1) Annexures 2 and 3 (2) Anmexures 3 and 4 () Anmexures 4 and 5 (4) Anmexures 3 and 5 amiea Rerdta oa wen Pram 25 & Fran & organ war aftranfeal errs Tar arftorftal arava aa abies arene & ater we afte at Perec fear ers: Q) Wire - 2 wd 3% @) wre - 3 wd 4 G) wire — 4 ud 5% 4) Wire — 3 wise 59-D_A] 44 [Contd... 144 145 146 147 5959595959595959595959595959 Rule 254 of GF and AR relates to : (1) Classification of refunds (2) Sanction to refunds G) Procedure for refunds (4) Cirrency of order for refunds of revenue ary fete ee aren Bram am Fram 254 wafer & : — C) Wert & ater 2) wedi & faa etefe. & G3) aftere at at wea & (4) Tare & vftera & ones wr vga THT Unless otherwise provided in any law, rule or departmental regulations, an order for refunds of revenue remains in force for a period of : (1) One year from the date of issue (2) Till the end of the financial year 3) One month from the date of issue (4) Three months. from the date of issue wa ae Peet ars an Per an Prarie Petra ere aren saahae et feat TAL aL, Wore & wheres & fag oar sete ore Reg ot at aria & fare areaft am Waa tm, ae () wt ata a ue at aa Q) Pater at & sia aa G) ort arte & ua He ae (4) sit ate & as ae ae General principles for sanction of grant in aid, contribution ete. are elaborated in GF and AR in Q) Rute - 252 Q) Rule - 279 @) Rule - 280 @)_ Rule - 281 Tee ~ seysrt, signer ante ot Sehr % faq aes Rear aa feriter va ten Fam. & fa From 4 8, ae t () Per ~ 252 Q) fram — 279 (3) fran — 280 (4) Prem - 281 “Reasonable Tinie” explained in rule 282 of GF and AR to spend the Grant ~in- aid when no - time fimit has been fixed in the sanction by the sanctioning authority is (2) Six ~ months (2) Till close of the financial year B)_ One year (4) Three years at. faa a. F. & omer wera otgert ‘fea — wer & tae ae Peet arer afer et eather 3 re Sten Pefbeer et ah Frat 282 9 “afte ee”, i ere Rem rH %, ae & Q) wae Q) fede ad a ents aa GB) wat @ anad 59-D_A] 45 [Contd... 59) 59595959595959595959595959 148 "Definition of Bill" has been given in GF and AR in 149 15 3 () Rule - 77 2) Rule - 76 @) Rule - 75 (4) Rule - 78 ara Redes ser fran H fer at afore’ a ass : a) Pree 779% (Q) Pra - 76% @) fan -75 4 (4) Fran - 78% E.CS., discussed in rule ~ 74 of GF and AR stands for : (1) Exceptional check system . (2) Electronic change system. GB) Electronic cheque system. (4) Electronic clearing system aay fide ue aan far & frat 74% afta E.C.S. a ange & = C) Geaciet a Pre 2) -stagifte tr fern @) salts ae fea @) Regie Revater feet "Controlling officer", as defined in GF and AR is (1) Who controls the attendance of the employees of his subordinate offices (2) Who is entrusted with the responsibility to control misuse of premises of the department, (3) Who is entrusted with the responsibility of controlling the expenditure and / oF revenue collection by his subordinates (4) Who is entrusted with the responsibility of managing law and order in his jurisdiction. _ aera Retr od der frag a Pace afbenrt at oPearet & = (1) st ont otivee arate & antafed at cake Rafe aet & Q) fe Bar & ver at aaiea ori at PaPaa eet or attres dtr 7H B) fre Roar a order ere fag wa err wefan aera a aah a Fataa oct at after tte ra a (4) fad set orks a erp wa aera ere cet ar fees dior an a 59-D_A] 46 (Contd... 5959595959595959595959595959 SPACE FOR ROUGH WORK / #4 ar & faa Te 39-D_A] 47 [Contd... was 5.9 59595959595959595959595959 SPACE FOR ROUGH WORK / 3-3 am & fed wre 59-D_A] 48

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