Accountant Answer Key All Session

Haryana Staff Selection Commission
Evening Session, 07.04.2018

Post:- Accountant (MC)
1. The account of head office for an Independent branch is like
(1) Nominal Account (2) Profit and Loss Account
(3) Capital Account (4) Real Account
मका्रसेंु्रनदन्मौ्ल ए्रधनि्मनवनम व्दनेन् ोेन् ्
(1) एम्िन नु्दनेौ्मी्ेा (2) नप- ननि्दनेौ्मी्ेा
(3) ँज
ू ागे्दनेन (4) सनरेवसम्दनेन
2. Fro hich accou t Bra ch’s iscella eous e pe ses is paid ?

(1) Cash Account (2) Petty Cash Account
(3) Creditors Account (4) Debtors Account
रनदन्मौ्वसवसध्दचे् मक्दनेौ्कौ्पुगेनि् मए्जनेौ् ं्?
(1) ाोमी्दनेन (2) दु ान्ाोमी्दनेन
(3) उधना नेन्दनेन (4) मजम ना्दनेन
3. The abnormal loss is debited to following Account :

(1) Consignment A/c. (2) Insurance Company A/c.
(3) General Profit and Loss A/c. (4) Consignee A/c.
ेकन न्व् ननि्निमि् े ्कौ् मक्दनेौ्मो्िन ौ्मी्जनेा् ्?
(1) ाौ ्ण्दनेन (2) बा न्मम िा्दनेन
(3) कन न्व् नप- ननि्दनेन (4) ाौ व्ेा्दनेन
4. The balance of the goods sent on the Consignment Accounts should be shown on the
_________.
(1) Credit Side of the Trading Account (2) Debit Side of the Profit and Loss Account
(3) Debit Side of the Trading Account (4) Credit Side of the Profit and Loss Account
ाौ ्ण्दनेौ् े ्पौजौ्गए् न कन नि्मन्रौ्् मक्दनेौ् े् रनमवन्जनिन्चनद ए्?
(1) रौ डडंग्दनेौ्मौ्ज न् ् (2) नप- ननि्दनेौ्मौ्िन ौ् ्
(3) रौ डडंग्दनेौ्मौ्िन ौ् ् (4) नप- ननि्दनेौ्मौ्ज न् ्
5. The amount of the abnormal loss should be credited to

(1) Profit and Loss Account (2) Trading Account
(3) I sura ce Co pa y’s Accou t (4) Consignment Account
ेकन न्व् ननि्ानलर्ज न्मी्जनिा्चनद ए
(1) नप- ननि्दनेौ् े (2) रौ डडंग्दनेौ् े
(3) बा न्मम िा्दनेौ् े (4) ाौ ्ण्दनेौ् े
6. How to find the amount of claim for the goods destroyed by fire ?
(1) Cost of Goods Burnt/ Closing Stock
(2) Cost of Goods Burnt*Sum Insured/Closing Stock
(3) Closing Stock*Sum Insured/Cost of Goods Burnt
(4) Sum Insured/ Closing Stock
आग् े ्ि्ट् ु ए् न कन नि्मी् नसन्ानलर् मक्रमना् न ू ्मी्जनएगा्?
(1) ज ्गए् न कन नि्मी् नगे्/ त ो्जंग्रटॉम
(2) ज ्गए् न कन नि्मी् नगे*बाल े्ानलर/ त ो्जंग्रटॉम
(3) त ो्जंग्रटॉम*बाल े्ानलर/ज ्गए् न कन नि्मी् नगे
(4) बाल े्ानलर्/ त ो्जंग्रटॉम
7. Fire occurred in the premises of the merchant and the goods worth ` 40,000 were destroyed.
Insurance claim was ` 10,000. What will be the amount of Insurance claim ?
(1) ` 10,000 (2) ` 40,000
(3) ` 50,000 (4) ` 30,000
्वन नाे्मौ् राका् े ्आग् ग्गई्ेथन्इककौ् ` 40,000 मौ् ू्व्मन् न कन नि्ि्ट् ो्गवन्।्बा न्
नसन् ` 10,000 थन्।्बा न् नसन्मी्ाम ्तवन् ोगा्?
(1) ` 10,000 (2) ` 40,000
(3) ` 50,000 (4) ` 30,000
8. Where is the effect of bills receivables dishonoured shown in the books of Accounts ?
(1) Bad debt Recovery Account (2) Discount Reserve Account on Debtors
(3) Discount Reserve A/c and Creditors (4) Bad debt reserve Account
ौदन् र
ु ेमं् े ्ेिन राे्रन्व् ुं डडवं्मन्रपनस्म नँ् रनमवन्जनेन् ्?
(1) ेरो्व्ऋण्सकू े्दनेौ् े (2) मजम ना् ा्ब्टन्आा्ण्दनेौ् े
(3) मजम नेन्ेथन्ब्टन्कंचव्दनेौ् े (4) ेरो्व्ऋण्आा्ण्दनेन
9. Opening Stock ` 20,000; Purchases ` 1,20,000; Closing Stock ` 60,000; Gross Profit on sales is
20%. The amount of the sales would be:
(1) ` 1,80,000 (2) ` 1,00,000
(3) ` 80,000 (4) ` 1,40,000
निंग्रटॉम्` 20,000; दाे े्` 1,20,000; त ो्जंग्रटॉम्` 60,000; बबिी् ा्मु ् नप्20% ्।्बबिी्
मी्ानलर् ोगा्:
(1) ` 1,80,000 (2) ` 1,00,000
(3) ` 80,000 (4) ` 1,40,000
10. Profit as per Single Entry System is calculated by

(1) Preparing Profit and Loss Account
(2) Preparing Income and Expenditure Account
(3) Converting into Double Entry System
(4) Preparing Trading Account
एम ्रवस्््
ट्रणन े्मौ्ेिक
ु ना् नप्मी्गणिन्मी्जनेा् ््््
(1) नप- ननि्दनेन्ेवना्मा (2) आव-्वव्दनेन्ेवना्मा
(3) ो ाे्रवस््ट्रणन े् े् रासनेमे्मा (4) रौ डडंग्दनेन्ेवना्मा्
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11. X, Y and Z are the partners sharing profits in the ratio of 3 : 2 : 1. If the capital of Partner X, Y and
Z are ` 60,000; ` 60,000 and ` 40,000 respecti ely the hich Part er’s capital should e
considered as base ?
(1) Mr. Y’s Capital (2) Mr. Z’s Capital
(3) Mr. X’s Capital (4) All should be treated as equal.
X, Y ेथन्Z, 3 : 2 : 1्मौ्ेिु ने् े ् नप्मौ् नटम िा् ं्।्वद ् नटम िा्X, Y ेथन्Z मी् ँज
ू ा्` 60,000; `
60,000्ेथन्` 40,000्ि रः् ो, ेो् मक् नटम िा्मी् ँज
ू ा्आधना्मौ् ् े ्वसचनराे्मी्जनएगा्?
(1) ला नि्Y मी् ँज
ू ा (2) ला नि्Z मी् ँज
ू ा
(3) ला नि्X मी् ँज
ू ा (4) कपा् मो् एम् क नि् ्वस ना् े ् ल वन् जनिन्
चनद ए
12. In Piecemeal distribution of cash, credit balance of P/L is ________

(1) Deducted fro Part er’s Capital A/c. (2) Added i Part er’s Capital A/c.
(3) Should not be distributed (4) Deducted from cash
ाोमी्मौ्द्डाव्वसेाण् े , नप- ननि्दनेौ्मन्उधना्रौ्
(1) नटम िा्मौ् ँज
ू ा्दनेौ्कौ्मटसेा् मवन्जनेन् ्। (2) नटम िा्मौ् ँज
ू ा्दनेौ् े्जोीन्जनेन्
्।
(3) वसेराे्ि ें् मवन्जनिन्चनद ए्। (4) ाोमी्कौ्मटसेा् मवन्जनेन् ्।
13. According to Surplus Capital Method in Piecemeal distribution, final deficit of each partners
(1) will not be in ratio of profit and loss (2) will not be in ratio of capital
(3) will be in ratio of profit and loss (4) will be in ratio of capital
ेगधरौ्् ँज
ू ा् ्धने्मौ्ेिुकना्द्डरः्वसेाण् े ्र्वौम् नटम िा्मन्ेंेेः्घनटन्
(1) नप- ननि्मौ्ेिु ने् े ्ि ें् ोगन्। (2) ँज
ू ा्मौ्ेिु ने् े ्ि ें् ोगन्।
(3) नप- ननि्मौ्ेिु ने् े ् ोगन्। (4) ँज
ू ा्मौ्ेिु ने् े ् ोगन्।
14. Depreciation is calculated on machinery purchased by company in

(1) Pre incorporation (2) Post incorporation
(3) Sales ratio (4) Time ratio
मम िा््सनान्दाे े् राि् ा् ू्वानक्मी्गणिन्मी्जनेा्
(1) क नसौरि् ूसम (2) क नसौरि् ््
चने
(3) वसिव्ेिु ने् े (4) क व्ेिु ने् े
15. The loss incurred prior to incorporation will be debited to

(1) Capital Reserve Account (2) Profit and Loss Account
(3) General Reserve Account (4) Goodwill Account
क नसौरि्मौ् ूस्म ु ई् ननि्मो्िन ौ् मवन्जनएगन्
(1) ँूजा्कंचव्दनेन् े (2) नप- ननि्दनेन् े
(3) कन न्व्आा्ण्दनेन् े ् (4) ्वनने्दनेौ् े
16. How should we allocate the expenses of the incorporation of the company ?
(1) As expenses after incorporation period
(2) As expenses before incorporation period
(3) In proportion to pre and post incorporation period
(4) Not considered at all
मम िा्मौ्क नसौरि्दचम्मो् मक्रमना्वसनिद े्माे गौ् ?
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(1) क नसौरि् ््चने्ेसगध्मौ्दचम् ् े (2) क नसौरि् ूस्म ेसगध्मौ्दचम् ् े
(3) क नसौरि् ूस्म ेथन् ््चने्ेसगध्मौ्क निु ने् े (4) मका्रमना्वसचनराे्ि ें्माे गौ्।
17. According to Table A, annual interest on Calls in Advance should be
(1) 5% (2) 6%
(3) 8% (4) 6.5%
कनराणा-A मौ्ेिुकना्ेगर ् नँग् ा्सनव्मम्लवनज् ोिन्चनद ए
(1) 5% (2) 6%
(3) 8% (4) 6.5%
18. In Buy back if the shares are purchased at premium the following entry is passed, which Account
is debited along with Equity Share Capital Account ?
(1) Bank A/c. (2) Goodwill A/c.
(3) Capital Reserve A/c. (4) Securities Premium A/c.
ुिः्दाे ् े ्वद ्रौवा्दाे ौ ्जनेौ् ं्राल व ् ा्ेो्निमि्रवस्््
ट्रन््े्मी्जनेा् ्जो् म्इ्तसटे्
रौवा् ँज
ू ा्दनेौ्मौ्कनथ् मक्दनेौ्मो्िन ौ्मी्जनेा् ्?
(1) बंम्दनेन (2) ्वनने्दनेन
(3) ँज
ू ा्आाष्े्दनेन (4) रनेपूने्राल व ्दनेन
19. Use of bonus cannot be made for making partly paid shares fully paid from the
(1) Securities Premium Account (2) Goodwill Account
(3) Dividend Equalization Account (4) General Reserve Account
आंलरम्पुगेनि्रौवां्मो् ण
ू ्म पुगेनि् े ् रासनेमे्मािौ् े ् बोिक्मन्उ वोग्निमि् े ् कौ् ि ें् मवन्
जन्कमेन्
(1) रनेपूने्राल व ्दनेन्कौ (2) ्वनने्दनेन्कौ
(3) नपनंर्क निामाण्दनेन्कौ (4) कन न्व्कंचव्दनेन्कौ
20. Which of the following balances cannot be used for redemption of Redeemable Preference
Shares ?
(1) Credit balance of P/L Account (2) Employee Provident Fund
(3) General Reserve (4) Dividend Equalization Fund
निमि् े ्कौ् मक्रौ््मन्उ वोग्वस ो्व्ेगध नि्रौवां्मौ्वस ोचि् ौ ेु्ि ें् मवन्जन्कमेन् ्?
(1) नप- ननि्दनेौ्मन्ज न्रौ् (2) म च
म नाे्पवस्व्निगध
(3) कन न्व्कंचव (4) नपनंर्क निामाण्निगध
21. Which amongst these does not form a part of the classification under the head of Reserves and
Surplus ?
(1) Capital Reserves (2) Securities Premium Reserve
(3) Revaluation Reserve (4) Goodwill
इि े ्कौ्मसि्कन्कंचवं्ेथन्ेगधरौ्ं्मौ् ् े ्सगणमाण्मन्एम्पनग्ि ें्बि्कमेन् ्?
(1) ँज
ू ा्कंचव (2) रनेपूने्राल व ्कंचव
(3) ुि ू्
म वनंमि्कंचव (4) ्वनने
22. 7% Debentures is ` 4,00,000, then calculate the debenture interest.

(1) ` 40,000 (2) ` 28,000
(3) ` 12,000 (4) ` 16,000
7%्ऋण ु्` 4,00,000् , ेो्ऋण ु्लवनज्मी्गणिन्मी्जए्।््
4
(1) ` 40,000 (2) ` 28,000
(3) ` 12,000 (4) ` 16,000
23. Interest on the security is calculated on
(1) Purchase Price (2) Market Value
(3) Face Value (4) Book Value
रनेपूने् ा्लवनज्मी्गणिन्मी्जनेा् ्
(1) िव् ू्व् ा (2) बनजना् ू्व् ा
(3) ें मे् ्
ू व् ा (4) र
ु े् ्
ू व् ा
24. In case of purchase and sale of securities ex-interest

(1) Interest is payable in addition to market price.
(2) No separate calculation of interest is made.
(3) The seller gets interest on next interest date.
(4) Market price includes the interest also.
लवनज् ूस्म रनेपूनेवं्मी्दाे ्ेथन्बबिी्मौ्रमाण् े
(1) लवनज्बनजना् ू्व्मौ्कनथ्जोीमा्पुगेनि्वो्व् ्।
(2) लवनज्मी्मोई् थ
ृ म् ्गणिन्ि ें्मी्जनेा् ्।
(3) वसिौेन्ेग े्लवनज्नेगथ् ा्लवनज्रन््े्माेन् ्।
(4) बनजना् ू्व् े ्लवनज्पा्निद े् ्।
25. When all the partners keep accounts of joint venture in their own books, then following account
is credited when goods are purchased for joint venture:
(1) Joint Venture A/c (2) Joint Bank A/c
(3) Other Part er’s Accou t (4) Account of the partner who buys goods
जब् मका्कंवुते्उ ि ्मन्दनेन्कपा् नटम िा्उिमी्े िा्द कनबा् ुरेमं् े ्ादेौ् ं्ेो्जब्कंवुते्
उ ि ्मौ्ल ए् न कन नि्दाे न्जनेन् ्ेब्निमि्दनेौ्मो्ज न् रनमे्ौ ं् :
(1) कंवुते्उ ि ्दनेन (2) कंवुते्बंम्दनेन
(3) े्व् नटम िा्मन्दनेन (4) उक् नटम िा् मन् दनेन् जो् न कन नि् दाे ेन्
्।
26. Bond of ` 2,25,000 are received against work done in Joint Venture business and Sale value of
the Bond is ` 2,43,750, then ` ________ is recorded on credit side of Joint Venture A/c.
(1) 2,43,750 (2) 18,750
(3) 2,25,000 (4) 43,750
मका्कंवुते्उ ि ््वसकनव् े ् मनवम् मौ्एसज् े्` 2,25,000 मौ्बॉ्ड्रन्े् ु ए्ेथन्बॉ्ड्मन्बबिी्
्
ू व् ` 2,43,750 ्ेब्` ___________ कंवत
ु े्उ ि ्दनेौ्मौ्ज न् ्् े् जम् मवन्जनएगन्
।््््
(1) 2,43,750 (2) 18,750
(3) 2,25,000 (4) 43,750
27. Which of the following Account is not opened under Joint Accounts ?
(1) Joint Bank A/c. (2) Joint Venture A/c.
(3) Stock Reserve A/c. (4) Co-Ve ture’s A/c.
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निमि् े ्कौ्मसि्कन्दनेन्कंवुते्दनेौ्मौ्े्ेगमे्ि ें्दो न्जनेन् ्?
(1) कंवुते्बंम्दनेन (2) कंवुते्उ ि ्दनेन
(3) रटॉम्राजसम्दनेन (4) क -उ ि ्मन्दनेन
28. Using Tally we must first go to
(1) Ledger Creation (2) Accounting Voucher
(3) Set Accounting Year (4) Company Creation
टौ े्मन्उ वोग्माेौ् ु ए् े ्कसमरथ ्मािन् ोेन्
(1) ौजा् िएरि (2) एमनउ््टं ग्सनउचा
(3) कौट्एमनउ््टं ग्ईवा (4) मम िा् िएरि
29. Following keys must be pressed to see detailed Balance Sheet and Profit and Loss Account
(1) Alt+F1 (2) F11
(3) Ctrl+F2 (4) F12
ब े क्राट्ेथन् नप- ननि्दनेन्मन्वससाण् ौ दिौ्मौ्ल ए्निमि्“मी”्मो् बनिन्चनद ए
(1) Alt+F1 (2) F11
(3) Ctrl+F2 (4) F12
30. If the Accounts of purchase and sale with VAT are to written, then we must go to
(1) into only Accounts (2) into only Inventory
(3) into Accounts with Inventory (4) into debtor and creditor
वद ्दाे े्ेथन्बबिी्मौ्दनेौ्VAT मौ्कनथ्ल दिौ् ं, ेो् े ्मािन्चनद ए्
(1) मौस ्दनेौ् े (2) मौस ् न कन नि-कूचा् े
(3) दनेौ् े ् न कन नि-कूचा्मौ्कनथ (4) मजम ना्ेथन्मजम नेन् े
31. What is the formula to calculate interest for Hire Purchase System ?
(1) Interest on each installment + Outstanding cash price
(2) Interest on contract price of installment
(3) Interest on outstanding contract price of installment
(4) Interest on opening balance of installment of an asset
पनीन्दाे ्रणन े्मौ्ल वौ्लवनज्मी्गणिन्मन्कूु्तवन् ्?
(1) र्वौम् म्े् ा्लवनज्+ बमनवन्िम ् ्
ू व
(2) म्े्मी्कंवस न्मी े् ा्लवनज
(3) म्े्मी्बमनवन्कंवस न्मी े् ा्लवनज
(4) मका्कं वि्मी् म्े्मौ् निंग्बौ े क् ा्लवनज
32. I hich of the follo i g ethod of sales, if the purchaser ca ’t pay the a ou t of i stall e t,
the voucher can get the assets as return back ?
(1) Cash method (2) Installment method
(3) Hire Purchase method (4) Sale or Sales return method
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वसिव्मी्निमि् े ् कौ् मक् ्धने् े , वद ्दाे ना् म्े्मी्ानलर्पुगेनि्ि ें् मा् नेन् ्सनउचा्
राकम वि्मो्राटिम्बम्मौ् ् े ्रन््े्मा्कमेन् ्
(1) ाोमी् ्धने (2) म्े् ्धने
(3) पनटम्िव् ्धने (4) बबिी्ेथन्बबिी्सन का् ्धने
33. When business purchasing company does not accept the debtors and creditors of the firm, but
accept to collect the money and paid the creditors as an agent, then where should the
accounting be done ?
(1) Suspense Account of Debtors and Creditors
(2) Collection A/c.
(3) Payment A/c.
(4) Assets A/c.
जब् ्वसकनव् दाे िौ् सन े् मम िा् फ ्म मौ् ौ ि नां् ेथन् ौि नां् मो् रसामना् ि ें् माेा् ा्ेु् ानलर्
कंर ्मा् ौि नां्मो्एजौ्ट्मी्ेा ्पुगेनि्मािन्रसामनाेा् , ेब् ौदनंमि्म नँ् मवन्जनिन्चनद ए्
?
(1) ौ ि ना्ेथन् ौि ना्मौ्उगचंे्दनेौ् े
(2) कंर ण्दनेौ् े
(3) पुगेनि्दनेौ् े
(4) राकम वि्दनेौ् े
34. When the value of goodwill is not given, the value of goodwill is found out in the purchase of
business by applying the following formula :
(1) Goodwill = Purchase price less net assets
(2) Goodwill = Net assets less purchase price
(3) Goodwill = Total assets less purchase price
(4) Goodwill = Purchase price plus net assets
जब् ्वनने् मन् ू्व् ि ें् द वन् गवन् ेो् ्वनने् मन् ू्व् ्वसकनव् दाे ् े ् कौ् निमि् कूु् मौ् ्सनान्
न ू ् मवन्जनेन् :
(1) ्वनने्= दाे ् ू्व्– रु्ध्कम वि् (2) ्वनने्= रु्ध्कम वि्– दाे ् ू्व
(3) ्वनने्= मु ्कम वि्– दाे ् ू्व (4) ्वनने्= दाे ् ू्व्+ रु्ध्कम वि
35. Total assets of a firm are ` 6,60,000. Total liabilities are ` 50,000. Purchase price is determined
at ` 2,30,000. Then remaining amount would be debited to
(1) Goodwill A/c. (2) Capital Reserve A/c.
(3) General Reserve A/c. (4) Both Goodwill and Capital Reserve
मका्फ ्म मी्मु ्कम विवनँ् ` 6,60,000् ं् ।्मु ् ौ ि नरावनँ् ` 50,000् ं् ।्दाे ् ू्व्` 2,30,000्
निमन े्गई् ्।्ेब्रौ््बचा्ानलर्मो्िन ौ् मवन्जनएगन््््
(1) ्वनने्दनेौ् े (2) ँज
ू ा्आाष्े्दनेौ् े
(3) कन न्व्आाष्े्दनेौ् े (4) ्वनने्ेथन् ँज
ू ा्आाष्े्दनेौ् ोिं् े
7
36. The AS-6 : Depreciation Accounting does not apply to the following :
(1) Land (2) Building
(3) Goodwill (4) Both Land and Goodwill
AS-6 : ू्वानक् ौदनंमि्निमि् ा् नगू्ि ें् ोेन्:
(1) पूल ् ा (2) पसि् ा
(3) ्वनने् ा (4) पूल ्ेथन््वनने् ोिं् ा
37. The cost of Inventory includes the following :
(1) Cost of Purchase + Cost of Conversion
(2) Opening Stock + Purchase
(3) Cost of goods sold – Closing Stock
(4) Purchases + Administration Expenses + Selling Expenses
न कन नि-कूचा् नगे् े ्निमि्तवन्निद े् ोेन् ्?
(1) दाे ्मी् नगे्+ रासेमि्मी् नगे
(2) आा्मपम्रटॉम्+ दाे
(3) बौच्ौ गए् न कन नि्मी् नगे्– त ो्जंग रटॉम
(4) दाे े्+ ररनकनिम््वव्+ वसिव्दचम
38. What is the Indian Accounting Standard No. 10 ?

(1) Accounting for Intangible Assets (2) Accounting for Investments
(3) Accounting for Current Assets (4) Accounting for Fixed Assets
पनाेाव् ौदनंमि् निम्क. 10 तवन् ्?
(1) े े
ू ्म कम विवं्मन् ौदनंमि (2) निसौरं्मन् ौदनंमि
(3) चन ्
ू कम विवं्मन् ौदनंमि (4) रथनवा्कम विवं्मन् ौदनंमि
39. What will be the maximum amount of Underwriting commission on Equity share of ` 10 ?
(1) ` 0.25 (2) ` 0.50
(3) ` 0.75 (4) ` 1
` 10्मौ्क ेन्रौवा् ा्ेगधमे ्े्डाानइदटंग्म ारि्ानलर्तवन् ोगा्?
(1) ` 0.25 (2) ` 0.50
(3) ` 0.75 (4) ` 1
40. In case of equity shares underwriting, the commission will be

(1) 2% (2) 3%
(3) 5% (4) 2.5%
इ्तसटे्रौवा्मी्ेंडाानइदटंग्मौ्रमाण् े ्म ारि् ोगन्
(1) 2% (2) 3%
(3) 5% (4) 2.5%
41. Under the scheme of Capital reduction, the damaged machinery worth ` 5,00,000 is sold out as a
scrap for ` 1,10,000, then
(1) ` 1,10,000 should be debited to Capital Reduction Account
(2) ` 3,90,000 should be credited to Capital Reduction Account
(3) ` 3,90,000 should be debited to Capital Reduction Account
(4) ` 1,10,000 should be credited to Capital Reduction Account
8
ँज
ू ा्मटसेा्मी्वोजिन्मौ्े्ेगमे््नेररे् रािाे््जकमन् ू्व् ` 5,00,000 , पंगना्मौ् ् े्
` 1,10,000 े ्बौचा्गई, ेब्:
(1) ` 1,10,000् ँज ू ा्मटसेा्दनेौ्मो्िन ौ्मािा्चनद ए्।
(2) ` 3,90,000् ँज ू ा्मटसेा्दनेौ्मो्ज न्मािा्चनद ए्।्
(3) ` 3,90,000् ँज ू ा्मटसेा्दनेौ्मो्िन ौ्मािा्चनद ए्।
(4) ` 1,10,000् ँज ू ा्मटसेा्दनेौ्मो्ज न्मािा्चनद ए्।्
42. Under which Sections of the Companies Act, the provisions of the Capital Reduction scheme are
made ?
(1) Section 100 to Section 104 (2) Section 200 to Section 204
(3) Section 500 to Section 504 (4) Section 12 to Section 17
मम िा्ेगधनिव ्मी् मक्धनान्मौ्े्ेगमे् ँज
ू ा्मटसेा्वोजिन्मौ्ल ए्रनसधनि् मवन्जनेन् ्?
(1) धनान्100 कौ्धनान्104 (2) धनान्200 कौ्धनान्204
(3) धनान्500 कौ्धनान््504 (4) धनान्12 कौ्धनान्17
43. A company has converted its 10 Equity shares of ` 10 each into stock of ` 105 in the books of
company
(1) Stock Premium account will be credited with ` 105
(2) Equity Stock account will be debited with ` 105
(3) Stock Premium account will be debited with ` 105
(4) Equity Stock account will be credited with ` 105
एम्मम िा्िौ् े िौ् ` 10 र्वौम्मौ् 10 क ेन्रौवा्मो्रटॉम् े ् ` 105 े ् मम िा्मी् ुरेमं् े ्
रासनेमे्मा्ल वन
(1) रटॉम्राल व ्दनेौ् े ्` 105 ज न् मए्जनएँगौ्।
(2) क ेन्रटॉम्दनेौ् े ्` 105 िन ौ् मए्जनएँगौ्।
(3) रटॉम्राल व ्दनेौ् े ्` 105 िन ौ् मए्जनएँगौ्।
(4) क ेन्रटॉम्दनेौ्` 105 ज न् मए्जनएँगौ्।
44. Net Premium of LIC was ` 40,00,000. What shall be the provision for reserve for unexpired
risk ?
(1) ` 10,00,000 (2) ` 40,00,000
(3) ` 30,00,000 (4) ` 20,00,000
जासि्बा न्निग ्मन्रु्ध्राल व ्` 40,00,000्थन्।्ेमन नेाे्रारम्मौ्ल ए्आाष्े्मन्रनसधनि्
तवन् ोगन्?
(1) ` 10,00,000 (2) ` 40,00,000
(3) ` 30,00,000 (4) ` 20,00,000
45. Which independent regulatory authority has been formed for Insurance Company ?
(1) RBI (2) TRAI
(3) TRBI (4) IRDA
बा न्मम िा्मौ्ल ए्मसि्का्रसेंु्ाौ गु ौटाे् थोराटे्बिनवा्गई् ्?
(1) RBI (2) TRAI
(3) TRBI (4) IRDA
9
46. In case of continuous increase in profits of the company, which profit shall be taken into
consideration for goodwill valuation ?
(1) Weighted Average Profit (2) Super Profit
(3) Revenue (4) Simple Average
मम िा्मौ्केे् नप-स्
ृ गध्मौ् न ौ् े् मसि्कन् नप््वनने् ू्वनंमि् ौ ेु् वसचनाणन् े ् ल वन्जनएगन्
?
(1) पनराे्औके् नप (2) कु ा् नप
(3) ानजरस (4) का ्औके
47. What is the formula for finding out the Super Profit ?
(1) Average Profit + Expected Profit (2) Expected Profit – Average Profit
(3) Average Profit – Expected Profit (4) Expected Profit + Average Profit
कु ा् नप् न ू ्मािौ्मन्कु
ू ्मसि्कन् ्?
(1) औके् नप्+ र्वनलरे् नप (2) र्वनलरे् नप्– औके् नप््
(3) औके् नप्– र्वनलरे् नप (4) र्वनलरे् नप्+ औके् नप
48. Calculate goodwill from the following information on the basis of three years purchase of super
profit. Capital Employed ` 4,00,000, Expected Rate of Return 12%. Average profit is ` 60,000
(1) ` 36,000 (2) ` 48,000
(3) ` 63,000 (4) ` 72,000
ेाि्स्म् मौ्कु ा् नप्दाे ्मौ्आधना् ा्निमि्कूचिन ं् कौ् ्वनने्मी्गणिन्मी्जए्।्रवुत्े् ँूजा््
` 4,00,000, रनेफ ्मी्र्वनलरे् ा्12%, औके् नप्` 60,000 ्।
(1) ` 36,000 (2) ` 48,000
(3) ` 63,000 (4) ` 72,000
49. What is the formula to find out the Intrinsic Value of the shares ?
(3) Total Assets  Number of Equity shares (4) Net Assets  Number of Equity shares
(1) Total Assets / Number of Equity shares (2) Net Assets / Number of Equity shares
रौवां्मौ्आंेराम् ू्व्मो्ञने्मािौ्मन्कूु्तवन् ्?
(1) मु ् राकम विवनँ्/ क ेन्रौवां्मी्कं्वन (2) रु्ध् राकम विवनँ्/ क ेन्रौवां्मी्कं्वन
(3) मु ् राकम विवनँ्´्क ेन्रौवां्मी्कं्वन (4) रु्ध् राकम विवनँ्´्क ेन्रौवां्मी्कं्वन
50. Which of the following Asset is not included in the classification of Bank Advances as per Banking
Act ?
(1) Sub-standard Asset (2) Standard Asset
(3) Loss Asset (4) Mortgage Asset
बं मं ग्ेगधनिव ्मौ्ेिु ्निमि् े ् कौ् मसि्का् राकम वि्बंम्ेगर ं्मौ्सगणमाण् े ् रनल ्ि ें्
मी्जनेा् ्?
(1) ेस निम् राकम वि (2) निम् राकम वि
(3) िुमकनिा् राकम वि (4) बंधम् राकम वि
51. The great epic Mahabharat written by Ved Vyas at

(1) Sonipat (2) Kurukshetra
(3) Hisar (4) Panipat
10
सौ ्वनक््सनान् नि्र्थ् नपनाे्म नँ्ल दन्गवन्?
(1) कोिा े (2) मु ्ौु
(3) द कना (4) निा े
52. Haryana is divided in how many Legislative Assembly constituency ?

(1) 92 (2) 78
(3) 88 (4) 90
रावनणन्मो् मेिौ्वसधनिकपन्निसनमचि्– ्ौुं् े्बनँटन्गवन् ं्?
(1) 92 (2) 78
(3) 88 (4) 90
53. Which one of the following Pilgrims is not situated in Karukshetra district of Haryana ?
(1) Bhima temple (2) Jyotisar
(3) Pehowa (4) Maa Bhadra Kali temple
निम्
ि् े ्कौ्मसि्कन्ेाथम् रावनणन्मौ्मु ्ौु््ज ौ् े ्ि ें् ्?
(1) पा ् ंद ा (2) ्वोनेका
(3) ौ ोसन (4) नँ्परमन े्मन् ंद ा
54. Notable film personality Nikunj Malik was born in which district of Haryana ?
(1) Ambala (2) Gurgaon
(3) Rewari (4) Sirsa
्वनेिन ् फ् ््व्त्े्स्निमंु ज् ल म्मन्ज् ् रावनणन्मौ् मक््ज ौ् े ् ु आ्थन्?
(1) ेंबन न (2) गुीगनँस
(3) ाौ सनीा (4) लकाकन
55. The only perennial river flows from Haryana State is

(1) Ganga (2) Yamuna
(3) Saraswati (4) Brahmaputra
रावनणन्ान्व्कौ्ब िौ्सन े्एम नु्बना नका्ि े्मसि्का् ्?
(1) गंगन (2) व ुिन
(3) कारसेा (4) ्् ुु
56. Which of the following is Headquarters of South Police Range of Haryana State ?
(1) Narnaul (2) Rewari
(3) Nuh (4) Palwal
निमि् े ्कौ्मसि्कन् रावनणन्ान्व्मौ् ष्ण् ुल क्ाे ज्मन् ु्वन व् ्?
(1) िनािस (2) ाौ सनीा
(3) िू (4) स
57. Haryana Govt. has decided to set up a Modern Ornamental Fish Hatchery in which district ?
(1) Mewat (2) Ambala
(3) Jhajjar (4) Jind
रावनणन्कामना्िौ् मक््ज ौ् े ् आधनु िम्आ ंमनराम् छ े्ेंडज-उ् ने्रन न्मन्नि नमण्मािौ् मन्
निणमव् मवन् ्?
11
(1) ौसने (2) ेंबन न
(3) झ्जा (4) जां
58. Which is the oldest steam locomotive (in regular service) of the world ?
(1) Fast and Fairy (2) Swift Queen
(3) Fairy Queen (4) None of these
वस््
स्मन्कबकौ् ुानिन्चन ू् न े् े ्रटे ् ोमो ोटेस्मसि्कन् ्?
(1) फनरट्एंड्फाे (2) रसा्ट्त्साि
(3) फाे्त्साि (4) इि े ्कौ्मोई्ि ें
59. Devi Shankar Prabhakar is associated with which of the following field ?
(1) Dance (2) Music
(3) Singing (4) Cinema
ौ सारंमा्रपनमा्निमि् े ्कौ् मक््ौु्कौ्कंबंगधे् ं ?
(1) ि्ृ व (2) कंगाे
(3) गनवमी (4) लकिौ न
60. Haryana Government signed a MoU to set up a logistic and trading hub near
(1) Hisar (2) Gurugram
(3) Mahendragarh (4) Jhajjar
रावनणन्कामना्िौ् मकमौ्क ा ् ॉ्ज्रटम्स्रौ डडंग् ब्मी्रथन िन्मौ्ल ए् MoU ा् रेन्ा् मए्
ं?
(1) द कना (2) गु रन
(3) े रगढ़ (4) झ्जा
61. SEZ stands for

(1) Special Economic Zone (2) Social Economic Zone
(3) Social Entertainment Zone (4) None of these
SEZ कौ्ेन् वम्
(1) Special Economic Zone (2) Social Economic Zone
(3) Social Entertainment Zone (4) इि े ्कौ्मोई्ि ें
62. In Kurukshetra district Bhor Saidan is a breeding centre of which animal ?

(1) Fish (2) Horse
(3) Vulture (4) Crocodile
मु ्ौु ्ज ौ े पसा क नि मक जास मन रजिि मौ्र ?
(1) छ े (2) े्स
(3) गग्ध (4) गा ्छ
63. AMRUT means

(1) Atal Maruti for Rural Urban Transportation
(2) Atal Mission for Registration and Urbanisation Transformation
(3) Atal Mission for Rejuvenation and Urban Transformation
(4) Atal Militants Registration Under Testing
े े
ृ ्(AMRUT) मन्आरव्
12
(1) ेट ् न ने्फॉा् ा -ेबमि्रनंक ोटे रि
(2) ेट ्ल रि्फॉा्ा्जररौ रि्ए्ड्ेबमिनइजौरि्रनंकफॉ ेरि
(3) ेट ्ल रि्फॉा्राजुसौिौरि्ए्ड्ेबमि्रनंकफॉ ेरि
(4) ेट ्ल ल टौ ््क्ा्जररौ रि्े्डा्टौ ्रटं ग
64. Which district of Haryana was occupied by Irish adventurer, George Thomas in the 18th Century ?
(1) Panipat (2) Bhiwani
(3) Rewari (4) Hisar
18सां् रेनल े् े ् आवरार्कन लकम्जॉजम् थॉ क्मौ््सनान् रावनणन्मन्मसि्कन््ज न्ेधािरथ्मा्ल वन्
गवन् थन्?
(1) निा े (2) लपसनिा
(3) ाौ सनीा (4) द कना
65. When was National Dairy Research Institute in Haryana established ?

(1) 1955 (2) 1978
(3) 1974 (4) 1972
रावनणन् े ्ान्रेव्डौवाे्ेिुकंधनि्कंरथनि्मब्रथनव े् मवन्गवन्?
(1) 1955 (2) 1978
(3) 1974 (4) 1972
66. All of the following sport persons belongs to Haryana state, except :
(1) Vijender Singh (2) Kapil Dev
(3) Sushil Kumar (4) Vijay Bhardwaj
निमि्कपा्खद नीा् रावनणन्ान्व्कौ् ं , लकसनव्:
(1) वसजे ा्लकं (2) मव ् ौस
(3) कुरा ्मु ना (4) वसजव्पना्सनज
67. Haryana (Rural) declared as ______ Open Defecation Free State of India under Swachh Bharat
Mission Gramin.
(1) 5th (2) 6th
(3) 7th (4) 8th
रस्छ्पनाे्ल रि्रन ाण्मौ्े्ेगमे् रावनणन्(रन ाण) मो्पनाे्मन् _______ दु ौ् े ् रसच् त
ु ्े्
ान्व्घोव्े् मवन्गवन् ्।
(1) 5सनँ (2) 6सनँ
(3) 7सनँ (4) 8सनँ
68. Which districts comes under the Rohtak Police range?

(1) Jhajjar (2) Charkhi Dadri
(3) Bhiwani (4) All of these
ाो ेम् ुल क्ाे ज् े ्मसि्कौ््ज ौ्आेौ् ं्?
(1) झ्जा (2) चादा् न ाे
(3) लपसनिा (4) व ्कपा
69. Which of the following is the oldest and most important canal of Haryana ?
13
(1) Western Yamuna canal (2) Bhiwani canal
(3) Bhakra canal (4) Gurgaon canal
निमि् े ्कौ्मसि्का् रावनणन्मी्कबकौ् ुानिा्औा्कसनमगधम् ्स ूण्म ि ा् ्?
(1) ्््
च ा्व ुिन्ि ा (2) लपसनिा्ि ा
(3) पनदीन्ि ा (4) गुडगनँस्ि ा
70. The number of Lok Sabha seats from Haryana state is

(1) 12 (2) 10
(3) 5 (4) None of these
रावनणन्ान्व्कौ् ोम्कपन्काटं्मी्कं्वन्
(1) 12 (2) 10
(3) 5 (4) इि े ्कौ्मोई्ि ें
71. Haryana state is bordered by _______ to the West & South.
(1) Himachal Pradesh (2) Rajasthan
(3) Uttarakhand (4) Uttar Pradesh
रावनणन्ान्व् ्््च ्औा् ष्ण् े ्________ कौ्जुीन् ु आ् ्।
(1) द नच ्र ौ र (2) ानजरथनि
(3) उिानद्ड (4) उिा्र ौ र
72. To create awareness among pregnant women National Health Mission, Haryana has launched a
mobile based application named
(1) Khushi (2) Kilkari
(3) Fulwari (4) Chahak
गपमसेा् द न ं् े ् जनग मेन् निौ् मौ्ल ए् रावनणन् े ् ान्रेव्रसनर्व्ल रि्िौ् ोबनइ - आधनराे्
ए् ेमौरि्जनाे् मवन् , ्जकमन्िन ्
(1) दर
ु ा (2) म मनाे
(3) फु सनीा (4) च म
73. Who was the Chairman of the Commission constituted to solve the salary discrepancies
(regarding 6th and 7th Pay Commission) of the employees of Haryana ?
(1) G. Madhavan (2) Sukhchain Khaira
(3) A.K. Mathur (4) None of these
रावनणन् े ् म च
म नरावं् मौ् सौेि् (छठौ ् औा् कनेसे ् सौेि् आवोग) मौ् कं पम् े ् वसकंगने् मो् ाू ् मािौ् मौ्
ल ए्गदठे्आवोग्मौ्े्व््मसि् ं्?
(1) जा. नधसि (2) कुदचि्दान
(3) ए.मौ. नथुा (4) इि े ्कौ्मोई्ि ें
74. To develop physical, social and economic infrastructure facilities in about 1500 villages, Haryana
government started 'Deenbandhu Haryana Gramodaya Yojana' in the budget
(1) 2014-15 (2) 2015-16
(3) 2017-18 (4) 2016-17
गपग्1500 गनँसं् े् पसनेम, कन न्जम्औा्आगथमम्ेसकंाचिन्कुवसधन ं् मौ्वसमनक्मौ्ल ए् रावनणन्
कामना्िौ्' ेिबंधु् रावनणन्रन ो व्वोजिन' मक्बजट् े ्रनां प्मी्?
(1) 2014-15 (2) 2015-16
(3) 2017-18 (4) 2016-17
14
75. How many districts were there when Haryana was formed?
(1) Seven (2) Twenty
(3) Ten (4) Five
रावनणन्मन्गठि् ु आ्थन्ेब् मेिौ््ज ौ्थौ्?
(1) कने (2) बाक
(3) क (4) नँच
76. In which hemisphere India is located ?

(1) Western and Eastern (2) Northern and Eastern
(3) Eastern and Western (4) Western and Southern
पनाे् मक्गो नधम् े ््रथे् ्?
(1) ्््च ा्औा् ूसण (2) उिाे्औा् ूसण
(3) स
ू ण्औा् ्््
च ा (4) ्््
च ा्औा् ष्णा
77. Who is the constitutional head of the Union Government ?
(1) Prime Minister (2) Chief Justice of India
(3) Governor of Delhi (4) President of India
मौ्र्कामना्मन्कंसधननिम्र ुद्मसि् ्?
(1) रधनि ंुा (2) पनाे्मौ् ु्व््वनवनधार
(3) द ् े्मौ्ान्व न (4) पनाे्मौ्ान्र ने
78. Who invented periodic table ?

(1) Newton (2) Dmitri Mandeleev
(3) Graham Bell (4) Marie Curie
आसेम कनाणा्मन्आवस्मना् मकिौ् मवन्?
(1) ्वूटि (2) ल ुा् ्डौ ेफ
(3) रन ्बौ (4) ौाे्तवूाे
79. Battle of Buxar was fought in

(1) 1796 (2) 1564
(3) 1764 (4) 1989
बतका्मन्व्
ु ध्मब् ु आ्थन्?
(1) 1796 (2) 1564
(3) 1764 (4) 1989
80. VISION : ABCBDE : : NOISY : _________ ?

(1) EDBCH (2) EBCDH
(3) BCDHE (4) BDCEH
VISION : ABCBDE : : NOISY : _________ ?
(1) EDBCH (2) EBCDH
(3) BCDHE (4) BDCEH
81. If CREAT = 12345, TRACE = _______ ?

(1) 42351 (2) 54231
(3) 52341 (4) 52413
15
वद ्CREAT = 12345, TRACE = _______ ?
(1) 42351 (2) 54231
(3) 52341 (4) 52413
82. Nilesh is the only boy child of his parents. If the person is the only daughter of his father. What
would she call him ?
(1) Aunty (2) Sister
(3) Brother (4) None of these
नि ौर्उकमौ् नँ-बन ्मन्एम् े्बौटन् ्।्वद ्व ््व्त्
े्उकमौ्व ेन्मी्एम् े्बौटे् ्।्स ्उकौ्तवन्
बु नवौगा्?
(1) चनचा (2) ब ि
(3) पनई (4) इि े ्कौ्मोई्ि ें
83. Arrange the given word in the meaningful sequence :

1. Hour 2. Millisecond
3. Minute 4. Second
(1) 2 3 4 1 (2) 1324
(3) 1 3 4 2 (4) 1234
िाचौ्द वौ्गवौ्रल ं्मो्ेथम ूण्म लौणा् े ् गनइवौ्:
1. घंटन 2. ल ेकौम्ड
3. ल िट 4. कौम्ड
(1) 2341 (2) 1324
(3) 1342 (4) 1234
84. If the average of six numbers 30, 72, 53, 68, x and 87 is 60, then the value of x is
(1) 60 (2) 54
(3) 52 (4) 50
वद ्छ्कं्वन ं्30, 72, 53, 68, x औा्87 मन्औके्60 , ेो्x मन् नि् ्
(1) 60 (2) 54
(3) 52 (4) 50
85. If 20% of A = 30% of B = 1/6 of C, then A : B : C is

(1) 2 : 3 : 16 (2) 3 : 2 : 16
(3) 10 : 15 : 18 (4) 15 : 10 : 18
वद ्A मन्20% = B मन्30% = C मन्1/6सनँ्पनग् , ेो्A : B : C ्
(1) 2 : 3 : 16 (2) 3 : 2 : 16
(3) 10 : 15 : 18 (4) 15 : 10 : 18
86. The age of a father 10 years ago was thrice the age of his son. 10 years hence, the father's age
will be twice that of his son. The ratio of their present ages is
(1) 8 : 5 (2) 7:3
(3) 9 : 5 (4) 5:2
16
क्कन ् ौ्व ेन्मी्उर्उकमौ्बौटौ्कौ्ेाि्गुिा्था्।्ेब्कौ्10 कन ्बन ्व ेन्मी्उर्उकमौ्बौटौ्कौ्
ग
ु िा् ो्जनएगा्।्ेो्उिमी्सेम नि्उर्मन्ेिु ने्तवन् ्?
(1) 8:5 (2) 7:3
(3) 9:5 (4) 5:2
87. A book was sold for ` 27.50 with a profit of 10%. Had it been sold for ` 25.75, then the
percentage of profit or loss would have been
(1) 5% profit (2) 5% loss
(3) 3% profit (4) 3% loss
एम् मेनब्मो्10% नप् ा्` 27.50 े ्बौचन्गवन्।्वद ्उक् मेनब्मो्` 25.75 े्बौचन्गवन् ोेन्ेो्
नप्वन् ननि्मन्रनेरे्तवन् ोगन्?
(1) 5%् नप (2) 5%् ननि
(3) 3%् नप (4) 3%् ननि
88. When a chemical substance loses oxygen, it is said to have been

(1) oxidised (2) reduced
(3) decomposed (4) displaced
जब्एम्ानकनवनिम् नथम् तकाजि्दो् ौ ेन् , व ्म न्जनेन्
(1) तकामृे (2) े गचे
(3) वसघदटे (4) वसरथनव े
89. The enzyme Pepsin is inactive in stomach without the presence of

(1) Nitric acid (2) Butyric acid
(3) Hydrochloric acid (4) Acetic acid
एंजनइ ् ौ््कि् ौट् े ् मकमौ्बबिन्नि््िव् ्?
(1) िनइदरम्एलकड (2) लवूदटराम्एलकड
(3) नइरोत ोराम्एलकड (4) एकादटम्एलकड
90. The power of a lens is -2.5D. The lens is

(1) Convex (2) Concave
(3) Plano-convex (4) None of these
ौ्क्मन् नसा्-2.5D , ेो्स ् ौ्क्
(1) उि (2) ेसे
(3) क े -उि (4) इि े ्कौ्मोई्पा्ि ें
91. What is the synonym of 'odour' ?

(1) Smell (2) Summary
(3) Passion (4) Organize
92. What is the antonym of 'opaque' ?

(1) Comic (2) Transparent
(3) Relaxed (4) Common
93. Give one word substitute of 'one who has no money'.
17
(1) Baron (2) Pauper
(3) Righteous (4) Aristocrat
94. Fill in the blank using the correct article :

Shweta will return in __________ hour.
(1) a (2) an
(3) the (4) no article
95. Fill in the blank using the correct conjunction :

He looks healthy __________ his age.
(1) neither (2) inspite of
(3) in case (4) otherwise
96. रोम् ् म्आ िौ् ौाौ् ुं्मन्मोई्उिा्ि ें्द वन्।्सनतव्मौ् मक्पनग् े ्ेरु्गध् ्?
(1) रोम् ् म (2) आ िौ् ौाौ
(3) ुं्मन्मोई (4) उिा्ि ें्द वन्।
97. निमि् े ्कौ्मसि्का्सेमिा्क े् ्?
(1) सन्् मी (2) सन्् म
(3) सन् ा म (4) स्् ्मी
98. ' रा् ो ि्मो् वौ् ौ ेन् ्।' ाौ दनं मे् े ्मसि्कन्मनाम् ्?
(1) म ्म मनाम (2) े न नि्मनाम
(3) कमर नि्मनाम (4) ेगधमाण्मनाम
99. आँद्रल ्मन् वनमवसनचा्ि ें्

(1) ेष् (2) क्धस
(3) िवि (4) ोचि
100. सनि्रल ्मन्वस ो ्

(1) ब्कूाे (2) मु
(3) दानब (4) ेकुं ा
_____________
18
Afternoon Session, 07.04.2018
1. Which of the following is not included in the calculation of profit prior to incorporation ?
(1) Interest on Investment (2) Bad Debts
(3) Carriage Outward (4) Carriage Inward
निमिल खदे् े ्कौ्मसि्कन्क न ौ ि्कौ् स
ू ्म नप्मी्गणिन् े ्रनल ि ें् मवन्जनेन् ्?
(1) निसौर ा्लवनज (2) ेरो्व ऋण
(3) जनसम पनीन (4) आसम पनीन
2. Which of the following may not be dealt with at the time of loss prior to incorporation ?
(1) Credit to goodwill account to reduce the amount of goodwill arising from acquisition of
business.
(2) Debit to goodwill account.
(3) Debit to suspense account, which can be written off later as a fictitious asset.
(4) Debit to capital reserve account arising from acquisition of business.
निमिल खदे् े ्कौ्मसि्कन्क न ौ ि्कौ् ूस्म ननि्मौ्क व््वस ना ि ें्माौ गन्?
(1) ्वसकनव मौ्ेगधर ण्कौ्उ् ््
ि््वनने्मी्ानलर्मो्म ्मािौ्मौ्ल ए््वनने्दनेन् े िौडडट्।
(2) ्वनने दनेन् े ्डौबबट
(3) उचंे दनेन् े ्डौबबट, ्जकौ्बन ् े ्आपनका् राकम वि्मौ् ् े ्े ल खदे् मवन्जन कमेन् ्।
(4) ्वसकनव मौ्ेगधर ण्कौ्उ् ््
ि् ँ ज
ू ा्आाष्े्दनेन् े ्डौबबट
3. Out of the following, which is an example of Investing Activities ?

(1) Cash receipts & Cash payments of an insurance enterprise for premiums & claims,
annuities and other policy benefits.
(2) Cash receipts from the repayment of advances & loans made to third parties (other than
advances & loans of a financial enterprise).
(3) Cash proceeds from issuing debentures, loans, notes, bonds & other short or long- term
borrowings.
(4) Cash payments or refunds of income-taxes unless they can be specifically identified with
financing & investing activities.
निमि् े ्कौ्मसि्कन्निसौर्गनेवसगध्मन्एम्उ न ाण् ्?
(1) राल व औा् नसं, सव्ममी्औा्े्व् ॉल का् नपं्मौ्ल ए्एम्बा न्उ ि ्मी्िम रन्््ेवनँ्
औा्िम ्पुगेनि्।
(2) ेे
ृ ाव ््मो् मए्गए्ेगर ्औा्ऋणं्(वसिाव्उ ि ्मौ्ेगर ्औा्ऋणं्मौ्े नसन) मौ
ुिपुग
म ेनि्कौ्िम ्रन्््ेवनँ
(3) ऋण ुं, ऋणं, िो्क, बॉ््क्जनाे्मािौ्औा्े्व्े् मन ेि्औा् ेघममन ेि्उधनाे्कौ्िम
रन्््
े
(4) आवमा मन्िम ्पग
ु ेनि्ेथसन्राफ्ड्जब्ेम् म्उ् े ्वसलर््
ट् ्कौ्वसिाव्ेथसन्निसौर
गनेवसगधवं्मौ्कनथ् चनिन्िन्जन्कमौ्।
4. Statement-I : Interest & Dividend are received from investments. Naturally, they should be
classified as cash inflows from investing activities. (In case of other enterprise)
Statement-II : Examples of Non-cash transactions are –
(i) Purchase of assets by issue of shares
(ii) Conversion of debentures into shares
(1) Both the statements are correct.
(2) Both the statements are incorrect.
(3) Statement I is correct & Statement II is incorrect.
(4) Statement I is incorrect & Statement II is correct.
कथन-I : लवनज्औा् नपनंक्निसौर्कौ्रन््े् ोेौ् ं्।्रसनपनवसम ्कौ्उ् े ्निसौर्गनेवसगधवं्कौ्
िम ्े्ेरमसन ्मौ् ् े ्सगणमृे् मवन जनिन्चनद ए्।्(े्व्उ ि ्मौ् न ौ् े )
कथन-II : गा-िम ् ौि ौ ि्मौ्उ न ाण् ्-
(i) ेंरं्मौ्निगम ि््सनान् राकम वि्मन्िव्।
(ii) ऋण ुं्मन्ेंरं् े ् न्ेाण्।
(1) ोिं मथि्क े् ं्। (2) ोिं मथि्ग े् ं्।
(3) मथि-I क े् ्औा्मथि-II ग े् ्। (4) मथि-I ग े् ्औा्मथि-II क े् ्।
5. In AS-1 Disclosure of Accounting policies, which one of the following is not considered for the
purpose of selection and application of accounting policies ?
(1) Prudence (2) Substance over Form
(3) Going concern (4) Materiality
AS-1 े ौदनंमि् ॉल लकवं्मन्रमटि निमि् े ्कौ् मकौ् ौदनमि् ॉल लकवं्मौ्चवि्औा्ेिर ु वोग्मौ्
उ् ौ ्व्मौ्ल ए ्वनि् े ्ि ें्ल वन्जनेन् ्?
(1) वससौम (2) वस्व
(3) चन ू मनाोबना (4) र्वन् मेन
6. Accounting Standard- 4 deals with

(1) Cash Flow Statement
(2) Valuation of Inventories
(3) Contingencies and events occurring after the balance sheet date
(4) Accounting for Investments
ौदनंमि् निम-4 मककौ्कमब््धे् ्?
(1) ाोमी रसन ्वससाण
(2) न -कच
ू ा मन् ्
ू वनंमि
(3) ब े क राट्ेनाेद्मौ् ्चने् ोिौ्सन े्आम्र मेनएँ्औा्घटिनएँ
(4) निसौर मौ्ल ए् ौदनंमि
7. Accounting Standard- Valuatio of I e tories does ot i clude hich of the follo i g ?

(1) Finished Goods (2) Cash & Debtors
(3) Work-in-progress (4) Raw Material
ौदनंमि् निम-2 “ न -कूचा्मन् ू्वनंमि” े ्निम्
ि् े ्कौ्तवन रनल ्ि ें् ्?
(1) ेवना न (2) िम एसं् ौ ि ना
(3) चन ू मन (4) म्चन न
2
8. What is the full form of IFRS?
(1) International Fiscal Report Statement
(2) International Financial Reporting Statement
(3) International Financial Reporting Standard
(4) International Fiscal Recording Statement
IFRS मन् णू म ्तवन् ्?
(1) इ्टािौरि फरम ्रा ोटम ्रटौ ट ौ्ट
(2) इ्टािौरि फनइिौ््रव ्रा ोदटं ग्रटौ ट ौ्ट
(3) इ्टािौरि फनइिौ््रव ्रा ोदटं ग्रटौ ्डडम
(4) इ्टािौरि फरम ्रामॉडडंग्रटौ ौ्ट
9. Which of the following asset is not included in the classification of bank advances as per Banking
Act ?
(1) Standard Asset (2) Loss Asset
(3) Sub-standard Asset (4) Mortgage Asset
निमि् े ्कौ् मक् राकम वि्मो्बं मं ग्ेगधनिव मौ्ेिुकना्बंम्ेगर ं्मौ्सगणमाण् े रनल ्ि ें्
मवन्जनेन् ्?
(1) निम राकम वि (2) ननि राकम वि
(3) उ - निम राकम वि (4) बंधम राकम वि
10. Which one of the following is incorrect ?

(1) Cash flow statement helps to assess the reliability of amount of net profit.
(2) Cash flow statement does not reflect cash flows where accrued incomes & expenses are
involved.
(3) Cash flo state e t does ’t sho cha ges i orki g capital ite s (de tors, stock,
creditors, bills payable, bills receivable, etc) more clearly.
(4) Cash flow statement enhances the comparability of reporting of operating performance
by different enterprises because it eliminates the effects of using different accounting
treatments of same transactions & events.
निमि् े ्कौ्मसि्कन्ग े् ्?
(1) ाोमी रसन ्वससाण्रु्ध् नप्मी्ानलर्मो्वस्सकिावेन्मौ्आम ि् े ्क नवेन्माेन् ्।
(2) ाोमी रसन ्वससाण्ाोमी्रसन ्मो्रनेबब्मबे्ि ें्माेन् ्ज नँ्उ न्जमे्आव्औा ्वव्रनल ्
ं ्।
(3) ाोमी रसन ्वससाण्मनवमरा ् ँज
ू ा् ं ं्( ौ ि ना, रटॉम, ौि ना, ौ व्वस ु, रन्व वस ु्आद ) े ्
रासेमिं्मो्ेगधम्र ्ट् ्कौ्ि ें् रनमेन् ्।
(4) ाोमी रसन ्वससाण्वसलप्ि्उ ि ं््सनान् राचन ि्नि् न ि्मी्रा ोदटं ग् े्ेु िन मो्बढ़नेन् ्
तवं म्व ्क नि् ौि ौ ि्औा्घटिन ं्मौ्वसलप्ि् ौदनंमि्उ चना्मौ रवोग्मौ्रपनस्मो्
क न्े्माेन् ्।
11. From the information, which one of the following is not the name of Intrinsic Value method of
valuation of shares ?
(1) Net asset valuation method (2) Reasonable method
(3) Break-up value method (4) Asset backing method
जनिमनाे्कौ्निमि् े ्कौ्मसि्कन्एम्ेंरं्मौ् ू्वनंमि्मी्सनरेवसम ू्व् ्धने्मन्िन ्ि ें् ्?
3
(1) निस राकम वि् ू्वनंमि् ्धने (2) उगचे ्धने
(3) ेसलर्ट ू्व् ्धने (4) राकम वि क थमि् ्धने
12. What is the correct sequence of following stages in accounting process?
1. Income statement 2. Trial balance
3. Journalizing 4. Posting
5. Position statement 6. Balancing
(1) 2,5,1,3,6,4 (2) 3,6,4,2,5,1
(3) 3,2,1,6,4,5 (4) 3,4,6,2,1,5
ौदनंमि्र िवन् े ्निमि्चाणं्मन्क े्ि ्तवन् ्?
1. आव्वससाण 2. म्चन्गच््
ठन
3. जिम ्पािन 4. जम्मािन
5. ्रथने्वससाण 6. रौ््निमन िन
(1) 2,5,1,3,6,4 (2) 3,6,4,2,5,1
(3) 3,2,1,6,4,5 (4) 3,4,6,2,1,5
13. Statement I : Under Pooling of Interest method, all costs associated with amalgamation are not
capitalized but adjusted against reserve.
Statement II : Under purchase method, all costs associated with amalgamation are capitalized.
कथन-I : लवनज्मौ् ू ि् ्धने्मौ्ेधाि, क न ौ ि्कौ्कमब््धे्कपा नगें्मो् ँज
ू ामृे्ि ें् मवन्
जनेन् ौ मि्राजसम्मौ्वस ्ध्क नवो्जे् मवन्जनेन ं्।
कथन-II : िव् ्धने्मौ्ेधाि, कन ौ ि्कौ्कंबंगधि्कपा् नगें्मो् ँज
ू ामृे मवन्जनेन् ्।
(1) ोिं मथि्क े् ं्।
(2) ोिं मथि्ग े् ं्।
(3) मथि-I क े् ्औा्मथि-II ग े् ्।
(4) मथि-I ग े् ्औा्मथि-II क े् ्।
14. Which of the following is incorrect ?

List-I List-II
(I) AS-10 (a) Accounting for Fixed Assets
(II) AS-19 (b) Accounting for Leases
(III) AS-6 (c) Depreciation Accounting
(IV) AS-14 (d) Accounting for Inventories
(1) (I) (2) (II)
(3) (III) (4) (IV)
सूची-I सूची-II
(I) AS-10 (a) ्रथा् राकम विवं्मन ौदनंमि
(II) AS-19 (b) ेज्मौ्ल ए् ौदनंमि
(III) AS-6 (c) ू्व्सनक ौदनंमि
(IV) AS-14 (d) न -कूचा्मौ्ल ए ौदनंमि
4
(1) (I) (2) (II)
(3) (III) (4) (IV)
15. Which one of the following is Deferred Revenue Expenditure ?

(1) Carriage Inward (2) Rent & Taxes
(3) Heavy Advertisement Expense (4) Wages
निमि् े ्कौ्मसि्कन्आरथगगे्ानजरस्दचम् ्?
(1) आसम पनीन (2) मानवन औा्मा
(3) पनाे वसञन ि्दचम (4) सौेि
16. What is the full form of GAAP ?

(1) Generally Accepted Accounting Procedure
(2) Generally Accepted Accountant Procedure
(3) Generally Accepted Accounting Principles
(4) Generally Accepted Accountant Principles
GAAP मन् ूणम ्तवन् ्?
(1) जिा े एतकौ्टौ ड्ेमनउं दटंग्रोलकजा
(2) जिा े एतकौ्टौ ड्ेमनउं टौ ्ट्रोलकजा
(3) जिा े एतकौ्टौ ड्ेमनउं दटंग्वरंका ्क
(4) जिा े एतकौ्टौ ड्ेमनउं टौ ्ट्वरंका ्क
(1) As per latest SEBI Regulations, Underwriting is not mandatory.
(2) Underwriting commission is payable on shares taken up by the promoters, employees,
directors, business associates, etc .
(3) The liability of underwriter consists of :
(i) Net liability as per agreement
(ii) Firm Underwriting
(4) Commission is payable on the whole issue underwritten irrespective of the fact that whole
of the issue may be taken over by the public.
(1) कौबा मौ्िसाि्वसनिव ं्मौ्ेिुकना् न ा नाे्ेनिसनवम्ि ें् ्।
(2) न ा नाे मल रि्रसेममं, म च
म नरावं, नि ौ रमं, ्वसकनव्क वोगगवं्आद ््सनान्ल ए्गए ेंरं् ा्
ौ व् ोेन् ्।
(3) न ा ना मौ् ननव्स् े ्रनल ् ्–
(i) माना्मौ्ेिुकना्निस ् ननव्स
(ii) फ ्म न ा नाे
(4) मल रि कम ूण्म इ्वू् न ा नाे् ा् ौ व् ोेन् ्इक्े्व् ा््वनि्द ए्बबिन् म्कम ूणम इ्वू्
जिेन््सनान्ल वन्जनवौगन्।
18. The order in which various assets and liabilities are shown either in order of liquidity or in the
order of permanency in the balance-sheet is termed as
(1) Classification (2) Grouping
(3) Marshaling (4) Tabulation
5
ि ््जक े ्वसलप्ि्आ्रेवं्औा् ननव्सं्मो्ब े क-राट् े ्वन ेो्ेा ेन्मौ्ि ् े ्ेथसन्रथननव्स्
मौ्ि ् े ् रनमवन्जनेन् , म नेन् ्–
(1) सगणमाण (2) क ू ि
(3) रनथल मेन निधनमाि (4) कनाणावि
19. Statement-I : Firm Underwriting is debited to individual underwriters separately.
Statement-II : The Co pa y’s ‘ules, 0 4 states that- A co pa y ha i g paid-up capital of
` 20 crore rupees or more shall not pay underwriting commission more than 1% without proper
approval of the company by a specified resolution.
मथि-I : फ ्म न ा नाे््व्तेम् न ा ना्मो्रथम्कौ्डौबबट् ोेा ्।
मथि-II : मम िा्निव , 2014 बेनेन् ् म- ` 20 माोी्ेथसन्ेगधम्र ि् ँज
ू ा्सन े्मम िा्वसलर्ट्
ररेनस््सनान्मम िा्मौ बबिन्उगचे्ेिु ो ि्मौ 1% कौ्ेगधम् न ा नाे्मल रि्मन्पग
ु ेनि्ि ें्
माौ गा्।
20. The issue of redemption of preference shares is governed by which section of Companies Act,
2013?
(1) Section 54 (2) Section 55(5)
(3) Section 55(2) (4) Section 55
ेगध नि्रौवां्मौ् ोचि्मन्निगम ्मम िा्ेगधनिव , 2013 मी् मक्धनान््सनान्रनलके् ोेन ्?
(1) धनान-54 (2) धनान-55(5)
(3) धनान-55(2) (4) धनान-55
21. Statement-I: Such shares shall be redeemed unless they are fully paid.
Statement-II: When preference shares are redeemed out of the profit, an amount equal to
nominal (face) value of the shares redee ed ust e tra sferred to Capital ‘ede ptio
‘eser e’.
6
मथि-I : ऐकौ्रौवा् ोगचे् मए्जनवेगौ्जब्ेम् म्स ् ूण्म र ि ि ें् ं्?
मथि-II : जब्ेगध नि्रौवा् नप् े ्कौ् ोगचे् मए्जनेौ् ं , ोगचे्रौवां्मौ ें मे् ू्व्मौ्बानबा्
ानलर्' ँज
ू ा् ोचि्राजसम' े ्े्ेराे्मी्जनिा्चनद ए्।
(1) In Zero Based Budgeting, each decision package should not be justified.
(2) Managers develop fear and feel threatened by ZBB and therefore may oppose new ideas
and changes.
(3) Managers become more aware of the costs of inputs which helps them to identify
priorities.
(4) ZBB is useful specially for service departments where it can be difficult to identify output.
(1) रू्व आधनराे्बजटि् े ्र्वेम्निणमव् मौज््वनवकंगे्ि ें् ोिन्चनद ए्।
(2) रब्धम ZBB ्सनान्जोखद ्ेिुपस्माेन् ्औा्पव्वसमलके्माेन् ्औा्इक्रमना्िवौ्
वसचनां औा् रासेमिं्मन्वसाोध्माेन् ्।
(3) रब्धम इि ुट्मी् नगे्मौ्रने्ेगधम्जनग म् ोेौ् ं्जो्उ् े ्साेवेन्मो् चनििौ् े
क नवेन्माेा् ्।
(4) ZBB वसलर्ट् ्कौ्कौसन्वसपनगं्मौ्ल ए्उ वोगा्ज नँ्आउट ुट्मो् ्चनििन्मदठि् ो कमेन् ्
।
23. Which one of the following is incorrect about Management Accounting ?

(1) Management Accounting concentrates on relevance and flexibility of data.
(2) Management Accounting has more emphasis on the future.
(3) Management Accounting is mandatory by law.
(4) Management Accounting is not subject to GAAP.
निमि् े ्कौ्मसि्कन्रब्ध् ौदनंमि्मौ्बनाौ ् े ्ग े् ्?
(1) रब्ध ौदनंमि्आँमीं्मी्रनकंगगमेन्औा् चा ौ ि् ा््वनि् ौ ेन् ्।
(2) रब्ध ौदनंमि्पवस्व् ा्ेगधम्ब ् ौ ेन् ्।
(3) रब्ध ौदनंमि्वसगध््सनान्ेनिसनवम् ्।
(4) रब्ध ौदनंमि्GAAP मौ्ेधाि्ि ें् ्।
24. I Li uidator’s Fi al “tate e t, List E is related to
(1) Preferential Creditors (2) Deficiency Surplus Account
(3) Preference share holders (4) Unsecured Creditors
राक न म्मौ्े््े ्वससाण् े , कूचा्E मककौ्कमब््धे् ्?
(1) ेगध निा ौि ना (2) घटेा ेनेाौ म् ौदन
(3) ेगध नि रौवाधनाम (4) ेाष्े ौि ना
25. What will be the proper sequence of Budgetary Control process?
1. Communicating Budget 2. Implementing Budget Plan
7
3. Co-ordinating Estimates 4. Obtaining Estimates
5. Reporting Interim Progress towards Budgeted Objectives
(1) 1,2,3,4,5 (2) 4,3,5,1,2
(3) 4,3,1,2,5 (4) 1,3,5,4,2
बजटेव्निव्ुण्र िवन्मन्उगचे्ि ्तवन् ोगन्?
1. बजट्कंचाण 2. बजट्् नि्मन् िवन्सवि
3. ेिु निं्मन्क ्सवि 4. ेिु नि्रन्े्मािन
5. बजदटे्उ् ौ रवं्मौ्बनाौ ् े ्े्ेरा ्रगने्मी रा ोटम ्मािन
(1) 1,2,3,4,5 (2) 4,3,5,1,2
(3) 4,3,1,2,5 (4) 1,3,5,4,2
26. Which one of the following is not the type of standard ?
(1) Ideal Standard (2) Basic Standard
(3) High Standard (4) Current or Expected Actual Standards
निमि् े ्कौ्मसि्कन्एम् निम्मन्रमना्ि ें् ्?
(1) आ रम निम (2) ू निम
(3) उ्च निम (4) चन ू ेथसन्र्वनलरे्सनरेवसम् निम
27. Which is best basis of Apportionment of Employee State Insurance Contribution ?

(1) Floor Space occupied (2) Time Devoted by employees
(3) Capital value of Assets (4) Direct Wages
म च
म नाे्ान्व्बा न्ेंर नि्मौ्रपनजि्मन्उि ्आधना्मसि्कन् ्?
(1) धनराे ् ोा्र ौक (2) म च
म नरावं ्सनान्क व े
म ्क व
(3) कम विवं मन् ँज
ू ा् ू्व (4) र्व् सौेि
28. If contractor had to deposit some amount on accepting the contract i.e. Tender Deposit is shown
(1) Contract account (2) Balance sheet
(3) P & L account (4) Contractee account
वद ्ठौ मौ ना्मो्ठौ मन्रसामना्मािौ्मौ्ल ए्मुछ्धिानलर्ज न्मािा् ोेा ्वथन्निवस न्ज न, रनमेन् ्
–
(1) ठौ मन-दनेन (2) बं े क-राट
(3) नप- ननि दनेन (4) मॉ्रौ तटे दनेन
29. Which of the following is not the feature of Written Down Value method of Depreciation ?
(1) The book value of asset can never be reduced to zero.
(2) Combined burden on account of depreciation & repairs will be almost equal over different
years.
(3) This method is not approved by Income-Tax authorities.
(4) Rate of depreciation is kept high in comparison to original cost method.
निमि् े ्कौ्मसि्कन् ्
ू व्सनक्मी्ल खदे् ्
ू व् ्धने्मन् ्ण ि ें् ्?
(1) कम वि मन् ुरेम् ू्व्मपा्पा्रू्व्ेम्ि ें्घटनवन्जन्कमेन् ्।
(2) ू्वृनक औा् ाम े्मौ् ौदन् ा्कंवुते्पना्वसलप्ि्स्ं्मौ्ल ए् गपग्बानबा् ोगन्।
(3) इक ्धने्मो्आवमा्रनगधमाणं््सनान्ेिु ोद े्ि ें् मवन्गवन् ्।
(4) ू नगे् ्धने्मी्ेु िन् े ् ू्वृनक्मी् ा्उ्च्ादा्जनेा् ्।
8
30. Which of the following is the cause of depreciation?
(1) For showing true & fair view of financial position
(2) By expiry of legal rights
(3) To prevent the distribution of profit out of the capital
(4) For ascertaining the accurate cost of production.
निमि् े ्कौ्मसि्कन् ्
ू वृनक्मन्मनाण् ्?
(1) वसिाव वससाण्मन्क े्औा्नि् ््ृ्व् रनमिौ्मौ्ल ए्।
(2) वसगधम ेगधमनां्मौ्ेसकनि््सनान
(3) ँज
ू ा कौ् नप्वसेाण्मो्ाोमिौ्मौ्ल ए
(4) उ् न ि मी्सनरेवसम् नगे्निधनमराे्मािौ्मौ्ल ए
31. Accordi g to hich “ectio of Co pa y’s Act, 95 , a auditor is appoi ted ?
(1) Sec-223 (2) Sec-224(5)
(3) Sec-(1A) (4) Sec-224
मम िा्ेगधनिव , 1956 मी् मक्धनान्मौ्ेिुकना्ेंमौ्म्मी्निवु्ते्मी्जनेा् ्?
(1) धनान-223 (2) धनान-224(5)
(3) धनान-(1A) (4) धनान-224
32. Which one of the following is an objective of internal audit ?

(1) Responsibility (2) To allocate duties
(3) To check performance appraisal (4) To check staff shortage
निमि् े ्कौ्मसि्कन्एम्आ्ेराम्ेंमौ्ण्मन्उ् ौ रव् ्?
(1) उिा ननव्स (2) मिम्व आबंटि्मौ ल ए
(3) नि् न ि ्
ू वनंमि्मी्जनँच्मौ्ल ए (4) रटॉफ मी्म ा्मी्जनँच्मौ्ल ए
33. Which one of the following is not the limitation of audit ?

(1) Higher cost burden
(2) Ensures compliance with legal requirements
(3) Based on estimates
(4) Inconclusiveness of evidence
निमि् े ्कौ्मसि्का्ेंमौ्ण्मी्का न्ि ें् ्?
(1) उ्चेा नगे्पना
(2) वसगधम े ौ्न ं्मी् न िन्कनु ि््चे्मािन
(3) ेिु निं ा्आधनराे
(4) कन्व मी्ेनिणनमवमेन
34. Which one of the following is not the main motive for amalgamation ?
(1) Goodwill (2) Economies of Scale
(3) Diversification (4) Managerial effectiveness
निमि् े ्कौ्मसि्कन्क न ौ ि्मन् ु्व् ौ ेु्ि ें् ्?
(1) ्वनने (2) निौ मी्ेथम्वसरथन
9
(3) वसरनदि (4) रब्धमीव रपनवसेन
35. In Members Voluntary Winding Up process of Liquidation, within how many weeks of
declaration of solvency, a resolution in a general meeting is passed ?
(1) One week (2) Four weeks
(3) Three weeks (4) Five weeks
राक न ि्मी्क रवं्मौ्रस््छम्क न ि्र िवन् े , ऋण रोध-् ेन्मी्घो्णन्मौ् मेिौ्क्ेन ्मौ्
पाेा, आ ्कपन् े ्ररेनस् नराे् मवन जनिन्चनद ए्?
(1) एम क्ेन (2) चना क्ेन
(3) ेाि क्ेन (4) नँच क्ेन
36. Upo the death of a co tri utory, his legal represe tati e eco es a co tri utory. This
state e t is as per hich “ectio of Co pa y’s Act, 95 ?
(1) Sec-431 (2) Sec-426
(3) Sec-430 (4) Sec-429
“एम्ेंर नवा्मी् ्ृ वु् ा, उकमौ्वसगधम्रनेनिगध्ेंर नवा्बि्जनेौ ं्।” व ्मथि्मम िा्ेगधनिव ,
1956 मी् मक्धनान्मौ्ेिुकना् ्?
(1) धनान-431 (2) धनान-426
(3) धनान-430 (4) धनान-429
37. Which factor is specifically considered in valuing purchased goodwill only ?

(1) Preliminary Expense Savings (2) Strategic Location
(3) Number of services locations for products (4) Superior pension fund resources
मौस ्िनवे््वनने्मन् ू्व्निमन िौ् े ्वसरौ्् ्कौ् मक्घटम् ा वसचनाण् मवन्जनेन् ्?
(1) रना्मपम दचम्बचे (2) ाणिानेम ्रथने
(3) उ् न ं मौ्ल ए्कौसन्रथनिं्मी्कं्वन (4) सरा्ठ े र ्निगध्कंकनधि
38. Which of the following is not one of the factors affecting valuation of shares ?
(1) Percentage of dividend declared on the shares
(2) To value the shares for reasonable compensation to the holders
(3) The fact that there is no free market for unquoted shares
(4) The availability of sufficient assets over liabilities
निमि् े ्कौ्मसि्कन्एम्रौवां्मौ् ्
ू वनंमि्मो्रपनवसे्मािौ्सन न मनाम्ि ें् ्?
(1) रौवां ा्घोव्े् नपनंर्मन्रनेरे
(2) धनामं मो्उगचे््ने नू ेम्मौ्ल ए्रौवां्मौ् ्
ू व्मौ्ल ए
(3) व े्व् म्ेिु्सराे्रौवां्मौ्ल ए्मोई् ुते्बनज़ना्ि ें् ्।
(4) ननव्सं ा् वनम्े्आ्रेवं्मी्उ लधेन्।
39. Which of the following item is included in Cost Accounts ?

(1) Provision for taxation (2) Rent Receivable
(3) Share Transferred Fees (4) Charge In the lieu of rent
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निमि् े ्कौ्मसि्का् ् नगे् ौदन् े ्रनल ् ्?
(1) मानधनि मौ्ल ए्रनसधनि (2) रन्व मानवन
(3) रौवा रेन्ेाण्रु्म (4) मानवौ मौ्रथनि् ा्रपना
40. In case of Non-Integral Account, expenses relating to purchase of raw material are debited to
(1) General Ledger Adjustment Account (2) Cost of Sales Account
(3) Selling & Distribution Overhead Account (4) Stores Ledger Control Account
िॉि-इ््टर ्दनेन्मौ् न ौ् े , म्चौ् न ्मी्दाे ्कौ्कमब््धे दचम्मो्डौबबट् मवन्जनेन् ्–
(1) कन न्व ौजा्क नवोजि्दनेन (2) वसिव नगे्दनेन
(3) वसिव औा्वसेाण्लराो रा्दनेन (4) रटोा ौजा्निव्ुण्दनेन
41. What will be the correct formula of Gearing Ratio ?
(1) Fixed charge capital [Long term loans+ Preference shares]/Fictitious assets
(2) Equity share capital / Preference Share Capital + Debentures
(3) Preference Share Capital + Debentures / Equity share capital
(4) Equity share capital + Preference share capital / Debentures
राचन ि्ेिु ने्मौ्ल ए्क े्कूु्मसि्कन् ोगन्?
(1) ्रथा रपना् ँज
ू ा्[ ेघममन ेि्ऋण्+ ेगध नि्रौवा] / आपनका् राकम ने
(2) ू ा्/ ेगध नि्रौवा् ँज
ई्तसटे रौवा् ँज ू ा्+ ऋण ु
(3) ेगध नि रौवा् ँज
ू ा्+ ऋण ु्/ ई्तसटे्रौवा् ँज
ू ा
(4) ई्तसटे रौवा् ँज
ू ा्+ ेगध नि्रौवा् ँज
ू ा्/ ऋण ु
42. Out of the following, which one is the correct formula of Material Usage variance ?
(1) AQ (SQ – SP) (2) SP (AQ – SQ)
(3) (SP*AQ) – SQ (4) SP (SQ – AQ)
नथम्रवोग्चा्( टराव ्वूकौज्सरावौ्क) मौ्ल ए्क े्कूु निमि् े ्कौ्मसि्कन् ्?
(1) AQ (SQ – SP) (2) SP (AQ – SQ)
(3) (SP*AQ) – SQ (4) SP (SQ – AQ)
43. A method which shows relationship between Cost, Sales volume and profit is called-
(1) Breakeven Point (2) Margin of Safety
(3) CVP analysis (4) Contribution
एम् ्धने्जो् नगे, वसिव् रा नण्औा् नप्मौ्बाच्कमब्ध् रनमेा , म नेा् ्–
(1) कंेु ि-रेा बब् ु (2) काु ्न का न्े
(3) CVP वस्् ौ्ण (4) ेंर नि
44. Which is the correct formula of Fixed Overhead Variance ?

(1) SR (RSQ – RBQ) (2) SR (RSQ – AQ)
(3) SR (AQ – BQ) (4) (AQ*SR) – AC
11
े रासेण्उ रा्चा्मौ्ल ए्क े्कूु्कन्मसि् ्?
(1) SR (RSQ – RBQ) (2) SR (RSQ – AQ)
(3) SR (AQ – BQ) (4) (AQ*SR) – AC
45. Which of the following is not i cluded i the calculatio of shareholder’s fu ds ?

(1) Equity share capital (2) Debentures
(3) Reserves & Surplus (4) Profit & Loss (Credit)
रौवाधनाम्मी्निगध्मी्गणिन् े ्निमि् े ्कौ् मकौ्रनल ्ि ें् मवन जनेन् ्?
(1) ई्तसटे रौवा् ँज
ू ा (2) ऋण ु
(3) आाष्े एसं्ेनेाौ म (4) नप औा् ननि्(िौडडट)
46. Which one of the following is main objective of Ratio Analysis ?
(1) To construct a simple explanation of a complicated financial statement by its expression in
one figure.
(2) Accounting reports can be strengthened by the use of accounting ratios.
(3) It can be used for comparing the working results of different divisions of the same
organization.
(4) Without going into much detail, the position of business can be ascertained at a glance.
निमि् े ्कौ्मसि्कन्ेिु ने्वस्् ौ्ण्मन् ु्व्उ् ौ ्व् ्?
(1) जदट वसिाव्वससाण्मन्इकमी्एम्ेंम् े ्ेलप्व्ते््सनान्का ््वन्वन्मन्नि नमण मािन्।
(2) ौदनंमि ेिु ने्मौ्रवोग््सनान् ौदनंमि्रा ोटम ्मो् जबूे् मवन्जन्कमेन् ्।
(3) एम कंगठि्मौ्वसलप्ि्वसपनगं्मौ्मनवम् राणन ं्मी्ेु िन्मािौ्मौ्ल ए्इकमन्रवोग मवन्जन्
कमेन् ्।
(4) ेगधम ग ानई् े ्गए्बगा्काकाे्ेसा् ा््वसकनव्मी््रथने्मन्निधनमाण् मवन्जन्कमेन् ।
47. Which one of the following is incorrect point of difference between accounting concepts and
accounting conventions ?
(1) A concept is a theoretical idea forming a set of practices while a convention is a method or
procedure accepted by general agreement.
(2) Accounting concepts are not internally inconsistent while accounting conventions are
internally inconsistent.
(3) Accounting concepts are not based on accounting conventions whereas accounting
conventions are based on accounting concepts.
(4) Accounting concepts are not established by law while accounting conventions are
established by law.
निमि् े ्कौ्मसि् ौदनंमि्कंम् िन्औा् ौदनंमि्ेलपक व्मौ्बाच्ग े े्ेा्मन्बब् ्ु ्?
(1) कंम् िन ्वस नां्मौ्कौट्मन्नि नमण्मािौ्सन न्क्धन््ेम्वसचना् ्जब म्ेलपक व कन न्व्
क झसेन््सनान्रसामृे् ्धने्ेथसन्र िवन् ्।
(2) ौदनंमि कंम् िनएँ्आ्ेराम् ्कौ्ेंकगे्ि ें् ं्जब म् ौदनंमि्ेलपक व्आ्ेराम् ्कौ
ेंकगे् ्।
12
(3) ौदनंमि कंम् िनएँ, ौदनंमि्ेलपक व् ा्आधनराे्ि ें् ्जब म् ौदनंमि्ेलपक व, ौदनंमि
कंम् िन ं् ा्आधनराे् ं्।
(4) ौदनंमि कंम् िनएँ्वसगध््सनान्रथनव े्ि ें् ं्जब म् ौदनंमि्ेलपक व्वसगध््सनान रथनव े् ्
।
48. C and D are two partners sharing profit and losses in the ratio of 2:3 respectively. They admitted
E and gave 1/4th share. Find out New Profit Sharing Ratio.
(1) 6:9:5 (2) 2:3:5
(3) 9:6:5 (4) 3:2:5
C औा D ि रः 2 : 3 मौ्ेिु ने् े ् नप- ननि बनँटेौ् ो्कनझौ ना् ं्।्सौ E मो्रनल ्माेौ् ं्औा 1/4
द रकन् ौ े्ौ ं्।्िवन् नप्रौवरांग्ेिु ने्ञने्मी्जए्।
(1) 6:9:5 (2) 2:3:5
(3) 9:6:5 (4) 3:2:5
49. Which one of the following is not included in the Schedule:15- Interest Expended of Banking
Companies ?
(1) Interest on Deposits (2) Interest on Participation Certificates
(3) Income on Investments (4) Inter-Bank Borrowings
निमि् े ्कौ्मसि्कन्एम्बं मं ग्मम िा्मी्ेिुकूचा्: 15-लवनज वसरेना् े ्रनल ्ि ें् ्?
(1) ज न ा्लवनज (2) पनगा नाे र नण- ु् ा्लवनज
(3) निसौर ा्लवनज (4) े्ेा-बं मं ग उधना
50. In Banking Companies, which schedule number stands for Other Assets ?
(1) Schedule 13 (2) Schedule 9
(3) Schedule 12 (4) Schedule 11
बं मं ग्मम िा् े ्े्व्आ्रेवं्मौ्ल ए्मसि्का्ेिक
ु च
ू ा्कं्वन् ?
(1) ेिक
ु च
ू ा-13 (2) ेिक
ु च
ू ा-9
(3) ेिुकूचा-12 (4) ेिुकूचा-11
51. In 1526 the famous battle between Babar and Ibrahim Lodi was fought at
(1) Panipat (2) Rewari
(3) Kurukshetra (4) None of these
बनबा्औा्इ्न े ् ो े्मौ्बाच्1526 े ्रलक्ध् ीनई्म नँ् ीा्गई ?
(1) निा े (2) ाौ सनीा
(3) मु ्ौु (4) इि े कौ्मोई्ि ें
52. Who was the first Chief Justice of the Punjab and Haryana High Court ?
(1) Justice Ram Lal (2) Justice Harbans Singh
(3) Justice Sudhi Ranjan Das (4) None of these
ंजनब्औा् रावनणन्उ्च््वनवन व्मन्रथ ् ु्व््वनवनधार्मसि्थन्?
(1) ्वनवनधार ान न (2) ्वनवनधार ाबंक्लकं
(3) ्वनवनधार कुगध्ां जि् नक (4) इि े कौ्मोई्ि ें
13
53. The famous Mansa Devi Temple is situated in which district of Haryana ?
(1) Faridabad (2) Ambala
(3) Jhajjar (4) Panchkula
कुरलक्ध् िकन् ौ सा्मन् ंद ा् रावनणन्मौ् मक््ज ौ् े ् ्?
(1) फाे नबन (2) ेमबन न
(3) झ्जा (4) ंचमु न
54. Famous Indian Politician Shrimati Sushma Swaraj was born in which district of Haryana ?
(1) Ambala (2) Rohtak
(3) Panchkula (4) Hisar
रलक्ध्पनाेाव्ानजिानेञ्ला ेा्क्
ु न्रसानज्मन्ज् ् रावनणन मौ् मक््ज ौ् े ् ु आ्थन्?
(1) ेंबन न (2) ाो ेम
(3) ंचमु न (4) द कना
55. Haryana Province was merged with Punjab in which year ?

(1) 1858 (2) 1958
मक्स्म् रावनणन्र ौ र्मन् ंजनब् े ्वस व् मवन्गवन्थन्?
(1) 1858 (2) 1958
(3) 1757 (4) इि े कौ्मोई्ि ें
56. Which of the following is not correctly matched ?

(1) Ambala Division - 4 districts (2) Karnal Division - 3 districts
(3) Rohtak Division - 5 districts (4) Hisar Division - 5 districts
निमि् े ्कौ्मसि्कन्क े्कु ौल े्ि ें् ्?
(1) ेंबन न ंड ्- 4 ्ज ौ (2) मािन ंड ्- 3 ्ज ौ
(3) ाो ेम ंड ्- 5 ्ज ौ (4) द कना ंड ्- 5 ्ज ौ
57. Swarn Jayanti Journalists' Meet (2017) was held in which district of Haryana ?
(1) Rewari (2) Panchkula
(3) Mewat (4) Yamunanagar
रावनणन्मौ् मक््ज ौ् े ्'रसणम्जवंेा् ुमना्ल ि-2017' ु आ्थन ?
(1) ाौ सनीा (2) ंचमु न
(3) ौसने (4) व ि
ु निगा
58. In which year Har Samadhan portal to solve public grievances was started in Haryana ?
(1) 2010 (2) 2015
रावनणन् े ्जि्लरमनवें्मौ्क नधनि्मौ्ल ए् ा्क नधनि् ोटम ् मक स्म्रु ् मवन्गवन्?
(1) 2010 े (2) 2015 े
(3) 2012 े (4) इि े कौ्मोई्ि ें
59. Who among the followings is considered as the medieval era. poet of the Haryana State ?
(1) Deepchand Nirmohi
(2) Baldeo Raj Shant
14
(3) Deepchand Nirmohi and Baldeo Raj Shant both
(4) Veerbhan
निमि् े ्कौ्मसि् रावनणन्ान्व्मन् ्वमन ेि्मवस् निन्गवन् ?
(1) े चं नि ो े
(2) ब ौ स ानज्रनंे
(3) े चं नि ो े्औा्ब ौ स्ानज्रनंे् ोिं
(4) साापनि
60. Whom of the following didn't win the Gold Medal in World Youth Women Boxing Championship ?
(1) Neetu (2) Sakshi
(3) Jyoti (4) Anupama
निमिल खदे् े ्कौ् मकिौ्वस््स्वुसन् द न् ुतमौबनजा्च्म विलर े ्रसणम् म्ि ें्जाेन?
(1) िाेू (2) कन्ा
(3) ्वोने (4) ेिु न
61. In which year, Haryana Tourism Department came into existence ?
(1) 1966 (2) 1996
(3) 1976 (4) 1968
रावनणन् वमटि्वसपनग् मक्स्म्े्रे्स् े ्आवन?
(1) 1966 (2) 1996
(3) 1976 (4) 1968
62. Which breed of buffalo of Haryana is considered best ?
(1) Murrah (2) Turrah
(3) Chaspa (4) None of these
रावनणन्मी्पंक्मी्मसि्का्िर ्कबकौ्े्छी् निा्जनेा् ्?
(1) ाु नम (2) ेाु नम
(3) चर न (4) इि े कौ्मोई्ि ें
63. In which district of Haryana Anagpur Dam located ?
(1) Faridabad (2) Bhiwani
(3) Karnal (4) Panipat
ेिग ुा्बनँध् रावनणन्मौ् मक््ज ौ् े ्ेस्रथे् ्?
(1) फाे नबन (2) लपसनिा
(3) मािन (4) निा े
64. In which year British Contonment was established in Ambala ?
(1) 1843 AD (2) 1905 AD
(3) 1947 AD (4) 1931 AD
ेमबन न् े ्ब्दटर्छनसिा्मब्रथनव े्मी्गई्?
(1) 1843 ई. (2) 1905 ई.
(3) 1947 ई. (4) 1931 ई.
65. Where is the Gurudwara Neem Sahib situated ?
(1) Rohtak (2) Panipat
(3) Sonipat (4) Kaithal
गु ्सनान्िा ्कनद ब्म नँ् ा््रथे् ्?
(1) ाो ेम (2) निा े
15
(3) कोिा े (4) मथ
66. Arvind Kejriwal, Chief Minister of Delhi belongs to which district of Haryana ?
(1) Sirsa (2) Bhiwani
(3) Jhajjar (4) Hisar
ेावस् ्मौजाेसन , द ् े्मौ् ु्व ंुा, रावनणन्मौ् मक््ज ौ्कौ ं्?
(1) लकाकन (2) लपसनिा
(3) झ्जा (4) द कना
67. Haryana is celebrating 'Golden Jubilee' year from
(1) 1 November, 2016 to 31 October, 2017 (2) 1 January, 2017 to 31 December, 2017
(3) 1 April, 2017 to 31 March, 2018 (4) None of these
रावनणन्े िन्रसणम्जवंेा्स्म् िन्ा न्
(1) 1 िसंबा, 2016 कौ्31 ेतटूबा, 2017 ेम (2) 1 जिसाे, 2017 कौ्31 द कमबा, 2017 ेम
(3) 1 ेर , 2017 कौ्31 नचम, 2018 ेम (4) इि े कौ्मोई्ि ें
68. Which district is comes under Gurugram division?
(1) Charkhi Dadri (2) Mahendragarh
(3) Jhajjar (4) Sonipat
गु रन ् ंड ् े ्मसि्कन््ज न्आेन् ्?
(1) चादा न ाे (2) े रगढ़
(3) झ्जा (4) कोिा े
69. Which of the following pair is incorrect with reference to famous personality and his birth-place?
(1) Yashpal Sharma - Hisar (2) Randeep Hooda - Rohtak
(3) Parineeti Chopra - Ambala (4) Juhi Chawla - Sirsa
निमि् े ्कौ्मसि्कन्व्ु ्कर
ु लक्ध््व्त्े्सं्ेथन्उिमौ ज् रथ ्मौ्कं पम् े ्क े्ि ें् ्?
(1) वर न र नम्- द कना (2) ाण े ू डन्- ाो ेम
(3) राणाने चो ीन्- ेंबन न (4) जू े चनस न्- लकाकन
70. Which district is not comes under Hissar division?
(1) Jhajjar (2) Fatehabad
(3) Sirsa (4) Jind
द कना् ंड ् े ्मसि्कन््ज न्ि ें्आेन् ्?
(1) झ्जा (2) फेौ नबन
(3) लकाकन (4) जां
71. Which of the following is the highest sports award of Haryana ?
(1) Drona Award (2) Arjun Award
(3) Bheem Award (4) None of these
निमि् े ्कौ् रावनणन्मन्कसो्च्दौ ् ुारमना्मसि्कन् ्?
(1) रोण ुारमना (2) ेजुि
म ुारमना
(3) पा ुारमना (4) इि े कौ्मोई्ि ें
72. Which year's Surajkund Crafts Mela is known as cashless mela ?
(1) 2014 (2) 2015
(3) 2016 (4) 2017
मक्स्म्मन्काू जमंु ड्िन्टक् ौ न्िम वस ेि्(मर ौक) ौ न्म नेन ्?
16
(1) 2014 (2) 2015
(3) 2016 (4) 2017
73. Which district of Haryana has the maximum 7 Assembly Constituencies ?
(1) Ambala (2) Jind
(3) Sirsa (4) Hisar
रावनणन्मौ् मक््ज ौ् े ्कसनमगधम्7 वसधनि्कपन््ौु् ं्?
(1) ेमबन न (2) जां
(3) लकाकन (4) द कना
74. Which of the following is generally maximum rainfall receiving area of Haryana ?
(1) Sirsa (2) Hisar
(3) Ambala (4) Bhiwani
निमि् े ्कौ्कन न्वेः्कसनमगधम्स्नम्रन्े्मािौ्सन न् रावनणन मन््ौु्मसि्कन् ्?
(1) लकाकन (2) द कना
(3) ेमबन न (4) लपसनिा
75. Which former Chief Minister of Haryana, had declared complete prohibition (liquor) in the state
w.r.t. July, 1996 ?
(1) Bansi Lal (2) Devi Lal
(3) B.D. Sharma (4) Bhajan Lal
रावनणन्मौ् मक्पूे ूस्म ु्व ंुा्िौ्ान्व् े ्जु नई, 1996 कौ रपनसा् ूण्म ्व्नि्ौध्मी्घो्णन्मी्
था?
(1) बंका न (2) ौ सा न
(3) बा.डा. र नम (4) पजि न
76. Columbus reached West Indies in

(1) 1498 (2) 1500
(3) 1507 (4) 1492
मो मबक्सौरटइ्डाज्__________ े ् ु ँचन्।
(1) 1498 (2) 1500
(3) 1507 (4) 1492
77. The first railway line in India was laid between

(1) Bombay and Thane (2) Thane and Chembure
(3) Dadar and Thane (4) Bombay and Panwel
पनाे् े ् े्ाौ सौ् नइि् मि्रटौ रिं्मौ्बाच्बबछनई्गई्था्?
(1) बॉमबौ औा्ठनणौ (2) ठनणौ औा्चौमबुा
(3) न ा औा्ठनणौ (4) बॉमबौ औा् िसौ
78. The World AIDS Day is observed on

(1) 1st May (2) 15th March
(3) 19th August (4) 1st December
वस््
स्ए््क्द सक्मब् िनवन्जनेन् ्?
(1) 1 ई (2) 15 नचम
17
(3) 19 ेगरे (4) 1 द कमबा
79. Which State Government has launched ‘Fish Pond Yojana’ scheme to increase fish production ?
(1) Manipur (2) Kerala
(3) Tamil Nadu (4) Odisha
मक्ान्व्कामना्िौ् छ े्उ् न ि्बढ़निौ्मौ्ल ए " छ े्ेन नब वोजिन" रमी ्रु ्मी् ्?
(1) खण ुा (2) मौा
(3) ेल िनडु (4) डडरन
80. 50, 30, 0, X, 0….. the X = ?

(1) 30 (2) 115
(3) 10 (4) 110
50, 30, 0, X, 0….. ेो्X = ?
(1) 30 (2) 115
(3) 10 (4) 110
81. Krutarth is the father of Krunal, Krunal is the brother of Sweety, Sweety is the mother of Jayesh.
How is Krutarth related to Jayesh ?
(1) Grandfather (2) Father
(3) Brother (4) Uncle
मृेनथम, मृिन ्मन्व ेन् ्।्मृिन ्रसाटे्मन्पनई् , रसाटे, जवौर मी् नँ् ्।्मृेनथम, जवौर्कौ्मकौ्
कंबंगधे् ्?
(1) िनिन (2) व ेन
(3) पनई (4) न न
82. Arrange the given words in the meaningful Smallest to Biggest sequence :
1. Centimetre
2. Kilometre
3. Millimetre
4. Metre
(1) 4 1 2 3 (2) 3142
(3) 3 2 1 4 (4) 3412
निमिल खदे्रल ं्मो्ेथम ूण्म लौणा् े ्छोटौ ्कौ्बीौ्ि ् े गनइवौ्:
1. कौ्टे ाटा
2. म ो ाटा
3. ल े ाटा
4. ाटा
(1) 4123 (2) 3142
(3) 3214 (4) 3412
83. If South-East becomes West, North-East becomes South and so on. What will East become ?
(1) North-East (2) North-West
(3) South-East (4) South-West
वद ् ष्ण- स
ू ्म बिेन् ् ्््च , उिा- स
ू ्म बिेन् ् ष्ण्औा इका्रमना्आगौ, ेो् स
ू ्म तवन्बिौगन्?
(1) उिा- स
ू म (2) उिा- ्््
च
18
(3) ष्ण- ूसम (4) ष्ण- ्््
च
84. Two numbers are in the ratio 3 : 4. If their LCM is 84, then the numbers are
(1) 21 and 28 (2) 28 and 32
(3) 32 and 36 (4) None of these
ो्कं्वनएँ 3 : 4 मौ्ेिु ने् े ् ं्।्वद ्उिमन LCM 84 , ेो्कं्वनएँ् ं
(1) 21 औा 28 (2) 28 औा 32
(3) 32 औा 36 (4) इि े कौ्मोई्ि ें
85. A man's present age is two-fifth of his mother's present age. After 8 years, he will be one-half of
his mother's age. The present age of his mother is
(1) 40 (2) 45
(3) 50 (4) 52
एम्आ ा्मी्सेम नि्उर्उकमी् नँ्मी्सेम नि्उर्मन 2/5 सनँ्द रकन् ्।्8 कन ्बन ्स े िा् नँ्
मी्उर्मन्आधन्द रकन् ोगन्।्उकमी् नँ्मी्सेम नि्आवु्तवन् ्?
(1) 40 (2) 45
If a gold bracelet is sold for `14,500 at a loss of 20%, then the cost price of the gold bracelet is
(3) 50 (4) 52
86.
(1) ` 18,200 (2) ` 18,225
(3) ` 18,125 (4) ` 18,115
वद ्कोिौ्मन््ौक ौट्20% िुमकनि् ा्` 14,500 े ्बौचन्गवन, ेो्कोिौ्मौ््ौक ौट्मी् नगे्मी े्तवन्
्?
(1) ` 18,200 (2) ` 18,225
(3) ` 18,125 (4) ` 18,115
87. A and B together can complete a piece of work in 15 days and B alone in 20 days. In how many
days can A alone complete the work ?
(1) 40 days (2) 45 days
(3) 60 days (4) 65 days
A औा्B ोिं्कनथ् े ्ल मा्एम्मन ्15 द ि् े ् ूान्माेौ् ं्औा्B ेमौ न्20 द ि् े ्माेन् ्ेो्
मेिौ द ि् े ्A ेमौ न्मन ् ाू न्मा्कमेन् ्?
(1) 40 द ि (2) 45 द ि
(3) 60 द ि (4) 65 द ि
88. What happens when dilute hydrochloric acid is added to Zn granules ?

(1) Hydrogen gas and Zinc chloride are produced.
(2) Chlorine gas and Zinc hydroxide are produced.
(3) Zinc salt and water are produced.
(4) No reaction takes place.
तवन् ोेन् ्जब्ेिु् नइरोत ोराम्एलकड्Zn मौ्मणं् े ्ल नवन जनेन् ्?
(1) नइरोजि गक्औा््जंम्त ोानइड्मन्उ् न ि् ोेन् ्।
(2) त ोाेि गक्औा््जंम् नइरोतकनइड्मन्उ् न ि् ोेन् ्।
(3) ्जंम सण्औा् निा्मन्उ् न ि् ोेन् ्।
(4) मोई रने िवन्ि ें् ोेा्।
19
89. When water enters the guard cells the stomata
(1) Opens (2) Closes
(3) Open or closes (4) Not effected
जब् निा्ा्म्मोलरमन ं् े् नखद ् ोेन् ्ेब्ां र
(1) दु ेौ् ं्। (2) बं ् ोेौ् ं्।
(3) दु ेौ्वन्बं ् ोेौ् ं्। (4) रपनवसे्ि ें् ोेौ्।
90. Nature of the image formed by a convex mirror is

(1) Real, inverted, diminished (2) Real, inverted, enlarged
(3) Virtual, erect, diminished (4) Virtual, erect, enlarged
उि ् ण
म ््सनान्बिनई्गई्छवस्मन्रस ्
(1) सनरेवसम, उ टन, ृनक नि (2) सनरेवसम, उ टन, आसगधमे
(3) आपनका, काधन, ृनक नि (4) आपनका, काधन, आसगधमे
91. What is the synonym of 'zenith' ?

(1) Erase (2) Loose
(3) Parade (4) Peak
92. What is the antonym of 'rigid' ?

(1) Flexible (2) Wrong
(3) Happy (4) Imagine
93. Give one word substitute of 'a pen named assumed by a writer'.
(1) Pyrotecnic (2) Antagonist
(3) Pseudonym (4) Sceptic

My father is _________ doctor.
(1) a (2) an
95. Fill in the blank using the correct conjunction :

You cannot go _________ you tell the details.
(1) than (2) unless
(3) wherever (4) by
96. 'बने्मन्धिा' ु नसाौ ्मन्ेथम्

(1) सनव ौ ्मन् तमन (2) ब ु े्बनेे ्मािन
(3) बने्कौ्धिा् ोिन (4) क झ ना् ोिन
97. निमि् े ्कौ्मसि्कन्रल ्े्क ्रल ् ्?

(1) दाा (2) घोीन
(3) क ््
िा (4) किू
20
98. निमि् े ्कौ्मसि्कन्े् ु ््क नक्मन्उ न ाण् ्?
(1) िा मंठ (2) न पने
(3) गु कौसन (4) ंजनब
99. स ्गाे्मी् ो्- चना् डीवनँ्गनेा् ्। सनतव्मौ् मक्पनग् े ्ेरु्गध् ्?

(1) स (2) गाे्मी
(3) ो-चना (4) डीवनँ्गनेा् ्।
100. ' वन् ्ं ेो्च्र्दौ सिन् ं' े ्मसि्कन्े ंमना् ्?

(1) ेिर
ु नक्े ंमना (2) उ न्े ंमना
(3) म्े ंमना (4) उ्रौ्न्े ंमना
_______________
21
Morning Session, 07.04.2018
1. The expenses of the Special Audit suggested by Reserve Bank of India in public interest will be
borne by ________.
(1) Reserve Bank of India (2) Government of India
(3) Banking Company itself (4) Central Bank of India
पनाेाव्राजसम्बंम््सनान् ोमद े् े ्कझ
ु नए्गए्वसरौ्् डडट्मन््वव्स ि् मवन्जनएगन्:
(1) पनाेाव्राजसम्बंम््सनान (2) पनाे्कामना््सनान
(3) बं मं ग्मम िा्मौ््सनान्रसवं (4) पनाे्मी्मौ्रेव्बंम््सनान
2. The liquidator has the Cash Balance of ` 84,660 after paying to Debenture holders. 2%
remuneration is payable to liquidator on the amount paid to unsecured creditors. How much
amount would be receivable by unsecured creditors ?
(1) ` 83,000 (2) ` 82,000
(3) ` 82,960.60 (4) ` 84,000
ऋण ुधनामं्मो्पुगेनि् मए्जनिौ्मौ् ््चने ्् राक न म्मौ् नक्ाोमी्ब े क्` 84,660 ्।्ेरनेपूने्
उधना नेन ं् मी् ानलर् मौ् पग
ु ेनि् ा् राक न म् मो् 2% नरालल म् द वन् जनिन् ् ।् ेरनेपूने्
उधना नेन ं्मौ््सनान्रन्व्ानलर् मेिा् ोगा्?
(1) ` 83,000 (2) ` 82,000
(3) ` 82,960.60 (4) ` 84,000
3. Which o e of the follo i g is the Product Cost ?
(1) Salesmen Commission (2) Administrative Staff salary
(3) Interest on Bank Loan (4) Indirect materials
निमि् े ्कौ्मसि्का्उ् न ् नगे् ्?
(1) वसिौेन्मन्म ारि (2) ररनकनिम्रटॉम्सौेि
(3) बंम् ोि् ा्लवनज (4) ाो््कन रा
4. Where several undertakings of the same industry use the same costing principles, they make use
of
(1) Absorption Costing (2) Uniform Costing
(3) Marginal Costing (4) Historical Costing
ज नँ् क नि्उ्वोग्मौ्ेिौम्उ ि ्एमक नि् नगे्लक्धनंे्मन्उ वोग्माेौ् ं, ेो्सौ् रवुते्माेौ्
ं्:
(1) ेसरो्ण् नगे्रणन े (2) एम ् नगे्रणन े
(3) का नंे् नगे्रणन े (4) ऐने नलकम् नगे्रणन े
5. Material ith lo est price is issued first this se te ce is suita le to
(1) LIFO (2) HIFO
(3) FIFO (4) NIFO
“निमिे ् ्
ू व्मी्कन रा् ौ्निंगलम े्मी्जनेा् ”्व ्सनतव्उ वत
ु ्े् ्:
(1) LIFO (2) HIFO
(3) FIFO (4) NIFO
6. Calculate Economic Order Quantity :
Annual Consumption – 5000 units
Cost Per Unit – `5
Cost of placing an order – ` 100
Carrying cost per unit – 20%
(1) 1000 units (2) 500 units
(3) 100 units (4) 2000 units
आगथमम्आ ौ र् नुन्मी्गणिन्मी्जए्:
सनव्मम्द े्््््््््््– 5000 इमनइवनँ
रने्इमनई् नगे्््््््– ` 5
आ ौ र्रौ्ण् नगे््््््– ` 100
रने्इमनई्ढु नई् नगे््– 20%
(1) 1000्इमनइवनँ (2) 500्इमनइवनँ
7. Which of the following is NOT an advantage of using LIFO method ?

(1) Profits are not realistic.
(2) Material cost represents actual cost, which should be charged to the products or
processes.
(3) It is useful under inflationary conditions
(4) Closing Stock values are more realistic.
ल फो्(LIFO) रणन े्उ वोग्मािौ्मन्निमि्मसि्कन्एम् नप्ि ें् ्?
(1) नप्सनरेवसम्ि ें् ोेौ् ं्।
(2) कन रा् नगे्सनरेवसम् नगे् रनमेा् ्जो्उ् न ं्ेथसन्र िवन ं् ा् गनई्जनिा्चनद ए्।्
(3) व ्रफीनेगे्ेसरथन ं् े ्उ वुते् ्।
(4) त ो्जंग्रटॉम्मन् ्
ू व्ेगधम्सनरेवसम् ्।
8. When an employee is given wages according to units he produces, then _________ is given to
him.
(1) Time Card (2) Piece Work Card
(3) Job Card (4) Both Piece Work Card and Job Card
जब् मका्म च
म नाे्मो्उकमौ््सनान्उ् नद े्इमनइवं्मौ्ेिु ्सौेि्द वन्जनेन् , ेो्उकौ्द वन्जनेन्
्:
(1) टनइ ्मनडम (2) मनवम्द्ड्मनडम
(3) जॉब्मनडम (4) मनवम्द्ड्मनडम्ेथन्जॉब्मनडम् ोिं
9. Amar completes a work in 8 hours instead of 10 hours. Labour rate per hour is ` 15. What he will
earn as per the Rowan Plan ?
(1) ` 120 (2) ` 135
(3) ` 144 (4) ` 150
े ा्एम्मनवम् मो्10 घंटं्मौ्ब ौ् 8 घंटं् े् ूण्म माेन् ्।्रने्घंटौ् ज ाू े् ा्` 15 ्।्स ्ाोसि्
् नि्मौ्ेिुकना्तवन्े्जमे्माौ गन्?
(1) ` 120 (2) ` 135
2
(3) ` 144 (4) ` 150
10. Which of the following is NOT the method of Absorption Overheads ?
(1) Percentage of Total Cost method (2) Percentage of Direct Material method
(3) Percentage of Direct wages method (4) Percentage of Prime Cost method
निमि् े ्कौ्तवन्ेसरो्ण्लराो रा्दचम्मी् ्धने्ि ें् ्?
(1) मु ् नगे्मन्रनेरे् ्धने (2) र्व््कन रा्मन्रनेरे् ्धने
(3) र्व्् ज ाू े्मन्रनेरे् ्धने (4) ु्व् नगे्मन्रनेरे् ्धने
11. Which method is also a repeated Distribution method ?
(1) Graphic Presentation method (2) Average method
(3) Indirect method (4) Trial and Error method
मसि्का् ्धने्एम् ुिानसेमि्वसेाण् ्धने्पा् ्?
(1) रन फम्ररेुने् ्धने (2) औके् ्धने
(3) ाो्् ्धने (4) रव्ि्औा्ुुदट् ्धने
12. “ho the cost per u it for “a ’s tra sport.
(1) Ton km. (2) Passenger km.
(3) Per passenger (4) Per km.
क ्मौ् रास ि्मौ्ल ए्रने्इमनई् नगे् रनमइवौ् :
(1) टि् म ा (2) वनुा् म ा
(3) रने्वनुा (4) रने् म ा
13. Suppose the total cost of the product is ` 5,000 and profit on Selling price is 20%, what will be
the profit on cost price ?
(1) ` 1,000 (2) ` 750
(3) ` 1,500 (4) ` 1,250
नि् े्जए्उ् न ्मी्मु ् नगे्` 5,000 ्ेथन्वसिव्मी े् ा् नप्20% ्।् नगे् ्
ू व् ा् नप्
तवन् ोगन्?
(1) ` 1,000 (2) ` 750
(3) ` 1,500 (4) ` 1,250
14. Which of the following statement NOT treated as expenditure for reconciliation of Final Cost
Accounts ?
(1) Preliminary expenses written-off (2) Share transfer fees
(3) Depreciation (4) Penalities and fines
निमि् े ्कौ्मसि्कन्ेंने ् नगे् ौदन्मौ्क न ौ ि्मौ्ल ए्दचम्मी्ेा ््वस नराे्ि ें् ोेन्?
(1) े ौखदे्रनथल म्दचम (2) रौवा्रन्कफा्रु्म
(3) ्
ू वानक (4) ं ड्ेथन्जु नमिन
15. Which of the following statement is NOT correct ?
(1) Batch costing is a variant of job costing.
(2) Job costing is most suitable for Oil Refinery Company.
(3) In job costing, cost sheet is prepared for each job.
(4) Concept of EBQ is similar to concept of EOQ.
निमि् े ्कौ्मसि्कन्मथि्क े्ि ें् ्?
(1) बच् नगे् ्धने्एम् रासेम् ्जॉब् नगे् ्धने्मन्।
(2) व ्रोधि्मम िा्मौ्ल ए्जॉब् नगे् ्धने्कसनमगधम्उ वुत्
े् ्।
(3) जॉब् नगे् ्धने् े ्र्वौम्जॉब्मौ्ल ए् नगे्राट्ेवना्मी्जनेा् ्।
3
(4) EBQ मी्ेसधनाणन्EOQ मी्ेसधनाणन्मौ्क नि् ्।
16. Which of the follo i g is NOT the ad a tage of Cost Plus Co tract ?
(1) Quality of the work is assured.
(2) The Contractor does not run a risk of incurring losses.
(3) The Contractor is under no pressure to control the costs.
(4) Contractee has a right to examine the details of expenses incurred by a contractor.
निमि् े ्कौ्तवन्“मॉरट्् क्मॉ्रनतट”्मन् नप्ि ें् ्?
(1) मनवम्मी्गुणसिन्नि्््चे् ्।
(2) कंवस नमिनम्घनटन् ोिौ्मी्रारम्मन्निसनम ्ि ें्माेन्।
(3) कंवस नमिनम् नगे्निवंुण्मौ्ल ए् मका् बनस्मौ्ेधाि्ि ें् ोेन् ्।
(4) कंवस न नेन्मो्कंवस नमना््सनान् मए्जन्ा ौ ्दचम्मौ्वससाण्मन् ाे्ण्मािौ्मन्ेगधमना् ्।
17. Which of the following is NOT necessary for the purpose of regulating the Profession of Auditing
in India ?
(1) The Companies Act, 1956
(2) The Institute of Chartered Accountants of India, 1949
(3) Comptroller and Auditing General of India
(4) Income Tax Act, 1961
पनाे् े ्ेंमौ्ण््वसकनव्मौ्निव ि्मौ्उ् ौ ्व् ौ ेु्निमि् े ्कौ्तवन्आस्वम्ि ें् ्?
(1) मम िा्ेगधनिव , 1956 (2) पनाे् मौ् चनटम ड्म एमनउ्टौ ्््क् मन् कंरथनि,
1949
(3) पनाे्मौ्निवंुम्एसं् न ौदन् ाे्म (4) आवमा्ेगधनिव , 1961
18. Which one of the following is an error of Principle ?

(1) Double Posting
(2) Posting wrong amount to an Account
(3) De iti g La dlord’s accou t for the pay e t of re t
(4) Omission to post to an Account
निमि् े ्कौ्मसि्का्एम्क्धनंनेम्ुुदट् ्?
(1) ो ाे्रवस््ट
(2) मका्दनेौ् े ्ग े्ानलर्रवस््ट्मािन
(3) मानवौ्मौ्पुगेनि् ौ ेु्पू-रसन ा्मौ्दनेौ्मो्िन ौ्मािन
(4) मका्दनेौ् े ्रवस्््ट्मन्छूट्जनिन
19. Which one of the following is NOT co sidered O jects of I ter al Auditi g ?
(1) It saves the cost of carrying out the annual audit.
(2) It checks whether the accounting system is efficient.
(3) It ensures prompt preparation of Final Accounts.
(4) It verifies Compliances.
निमि् े ्कौ्तवन्“आंेराम्ेंमौ्ण्मन् ्व”्ि ें् निन्गवन् ्?
(1) व ्सनव्मम्ेंमौ्ण् े ् गिौ्सन े् नगे्मी्बचे्माेन् ्।
(2) व ् ाे्ण्माेन् ् म् ौदन्रणन े् ्ेन ूण्म ्।
(3) व ्ेंने ् ौदन्मन्रार्ेवना्मािन्कुनि्््
चे्माेन् ्।
4
(4) व ्ेिु न िं्मी् ु्््ट्माेन् ्।
20. Which one of the following is NOT the process of Audit work ?
(1) Audit Planning (2) Keeping Audit notebook
(3) Check compliances (4) Preparing Working papers
निमि् े ्कौ्मसि्कन्एम्ेंमौ्ण्मनवम्मी्र िवन्ि ें् ्?
(1) डडट्् ननिंग (2) डडट्िोटबुम्ादिन
(3) ेिु न िं्मन् ाे्ण (4) स मंग् ौ ा्ेवना्मािन
21. Which of the following is inherent limitation of Internal Control System ?
(1) Management override (2) Collusion among employees
(3) Inefficiency of Internal Auditor (4) Misuse of Authority
निमि् े ्कौ्मसि्कन्आंेराम्निवंुण्रणन े्मी्े्ेनिमद े्का न् ्?
(1) िौज ौ्ट्ेलपपनस (2) म च
म नरावं्मौ् ्व्कनँठ-गनँठ
(3) आंेराम्ेंमौ्म्मी्े ्ेन (4) ेगधमना-्ौु्मन् ु वोग
22. Which o e of the follo i g is NOT a rele a t oucher for ouchi g of Proceeds fro sale of
Fi ed Assets ?
(1) Sales Invoice
(2) Receipt issued by the purchaser of Fixed Assets
(3) Correspondence
(4) Bank Pass book
निमि् े ् कौ् मसि् कन् एम् रथनवा् राकम विवं् मौ् वसिव् मी् रन््ेवं् मो् क्वनव े् मािौ् ौ े्
ु कंगे्
सनउचा्ि ें् ्?
(1) वसिव्बाजम (2) रथनवा् राकम वि् मौ् दाे ना् ्सनान् े् गई्
ाका
(3) ुनचना (4) बंम् नक्बम
ु
23. Which one of the following is NOT a relevant voucher for vouching of cash received on issue of shares ?
(1) Cash book and Pass book
(2) Share Application and Allotment Shares
(3) Board of Director’s resolutio
(4) Agreements with the financial institutions for borrowing loans.
निमि् े ्कौ्तवन्रौवा्जनाे्मािौ् ा्रन््े्ाोमी्मो्क्वनव े्मािौ् ौ ेु्एम्कंगे्सनउचा्ि ें् ्?
(1) मर्बुम्ेथन् नक्बुम
(2) रौवा्आसौ ि्ेथन्रौवा्आबंटि
(3) नि ौ रम् ्ड ्मन्ररेनस
(4) ऋण्उधना् ौिौ्बनबे्वसिाव्कंरथन ं्मौ्कनथ्मानािन न
24. Which one of the following is NOT a relevant while conducting verification and valuation of assets ?
(1) All items of stock on hand is to be physically checked.
(2) Plant and Machinery needs to be shown in the Balance Sheet at Cost less depreciation.
(3) Any change on the business assets must be verified.
(4) The Auditor should verify the actual physical existence of assets.
निमि् े ् कौ् तवन्एम्कंगे्ि ें् , जब् राकम नेवं्मन्क्वन ि्ेथन् ू्वनंमि्कंचनल े् मवन्जनेन्
्?
5
(1) रेगे्कपा्रटॉम्सरेु ं्मी्पसनेम् ्कौ्जनँच् मवन्जनिन्।
(2) कंवंु्स्वंुं्मो्ब ेक्राट् े ् ू्व- नलके् नगे् ा् रनमवौ्जनिौ्मी्आस्वमेन्।
(3) ्वनसकननवम्कम वि् े ् मका्रमना्मन् रासेमि्क्वनव े् मवन्जनिन्आस्वम् ्।
(4) डडटा्मो् राकम विवं्मौ्पसनेम्े्रे्स्मो्क्वनव े्मािन्चनद ए्।
25. Which o e of the follo i g is NOT correct ith regards to the ‘ights of A Auditor ?
(1) Right to receive remuneration.
(2) Right to be indemnified.
(3) ‘ight to atte d the Board of Director’s eeti g
(4) ‘ight to get E pert ad ice .
डडटा्मौ्ेगधमनां्मौ्वस्व् े ्निमि् े ्कौ्मसि्कन्एम्क े्ि ें् ्?
(1) नरालल म्रन्े्मािौ्मन्ेगधमना
(2) ्ने रू ाे् ोिौ्मन्ेगधमना
(3) नि ौ रम् ्ड ्मी्बठम् े ्उ ्रथे् ोिौ्मन्ेगधमना्।्
(4) वसरौ्््मी्ानव् ौिौ्मन्ेगधमना्।
26. Units introduced in process A 1200, Normal Wastage 5% of input in each process. What will be
the number units at the end of process C?
(1) 1128 units (2) 1029 units
(3) 1028 units (4) 1228 units
र िवन्A े ् नखद ्इमनइवनँ्1200, कन न्व्बबगनी्र्वौम्र िवन् े्निसौर्मन्2%, ेब्र िवन्C मौ्ेंे्
े ्इमनइवं्मी्कं्वन् मेिा् ोगा्?
27. O e ay use Three colu ar ethod to prepare P/L for calculati g the u realised profit i
stock and to calculate the transfer price.
(1) True (2) False
(3) Incomplete (4) Ca ’t say
“ेाि्मॉ ् ्धने”्मन्उ वोग्रटॉम् े ् ेरन्े् नप्मी्गणिन्मौ्ल ए् नप- ननि्ेवना्मािौ् ौ ेु्
ेथन्रन्कफा्मी े्मी्गणिन् े ् मवन्जन्कमेन् ्?
(1) क े (2) ग े
(3) े वनम्े (4) मुछ्म न्ि ें्जन्कमेन्।
28. In the Equivalent production of process Account, which statement is to be prepared to find
material cost per unit ?
(1) Process Account (2) Statement of Cost
(3) Statement of Equivalent Production (4) Statement of Evaluation
र िवन्दनेौ् मौ्क ेु्व्उ् न ि् े ् रने्इमनई्कन रा् नगे् न ू ्मािौ् ौ ेु् मसि्का्वससाणा्ेवना्
मी्जनेा् ्?
(1) र िवन्दनेन (2) नगे्वससाणा
(3) क ेु्व्उ् न ि्वससाणा (4) ू्वनंमि्वससाणा
29. If P/V ratio is 50%, Margin of Safety is 30% and sales is ` 1,00,000, then fixed cost will be
(1) ` 30,000 (2) ` 70,000
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(3) ` 35,000 (4) ` 15,000
वद ्P/V ेिु ने्50% , कुा्न्का न्े्30% ्ेथन्बबिी्` 1,00,000 ो, ेो्रथनवा् नगे्तवन् ोगा्?
(1) ` 30,000 (2) ` 70,000
(3) ` 35,000 (4) ` 15,000
30. Contribution received at the Break Even point is equal to _________
(1) Total fixed cost (2) Variable cost
(3) Loss (4) Profit
क वस्छौ ्बब् ्ु ा्रन्े्ेस नि्बानबा् ्:
(1) मु ्रथनवा् नगे्मौ (2) रासेमिाव् नगे्मौ्
(3) िुमकनि्मौ (4) नप्मौ
31. There are certain costs which are not necessary to be taken into consideration while selecting an
alternative by the management are known as
(1) Sunk Cost (2) Avoidable Cost
(3) Irrelevant Cost (4) Relevant Cost
मुछ् नगे्ऐका् ं् ्जिमो््वनि् े ् ल वन्जनिन्आस्वम्ि ें् ्जब्रबंधि््सनान् मका्वसम् ्मन्
चवि् मवन्जनेन् , म नेा् ्:
(1) डूबि् नगे (2) उ ौ्णाव् नगे
(3) ेकंगे् नगे (4) कंगे् नगे ्
32. Ma g a Ltd.’s purchase co sideratio is ` 12,345 and Net Assets is ` 3,568, then
(1) Goodwill ` 8,777 (2) Goodwill ` 15,913
(3) Capital Reserve ` 8,777 (4) Capital Reserve ` 15,913
ौ्गिन्ल ल . मी्िव्वसचनाणन्` 12,345 ेथन्रु्ध् राकम विवनँ्` 3,568 ं, ेब्
(1) ्वनने्` 8,777 (2) ्वनने्` 15,913
(3) कंगचे् ँज
ू ा्` 8,777 (4) कंगचे् ँज
ू ा्` 15,913
33. Amalgamation of the companies is known as ________ in the corporate world.

(1) Change in Capital Fund (2) Mergers and Acquisitions
(3) Capital Reduction (4) Liquidation of a Company
मॉा ोाौ ट्जगे् े ्मम निवं्मन्क न ौ ि्जनिन्जनेन् ्
(1) ँज
ू ा्निगध् े ् रासेमि (2) वस वि्ेथन्ेगधर ण
(3) ँज
ू ा्घटनस (4) एम्मम िा्मन्क न ि
34. Which of the following Tools and Techniques is NOT used by the Management Accountants?
(1) Standard Costing (2) Budgetary Control
(3) Marginal Costing (4) Operating Costing
निमि् े ्कौ्मसि्कौ्कनधि्ेथन्ेमिामं्मन्उ वोग् िौज े ट्एमनउ्टौ ्टक््सनान्ि ें् मवन्जनेन् ्?
(1) निम् नगे (2) बजटेव्निव्ुण
(3) का नंे् नगे (4) राचन िा् नगे
35. To whom, Management Accountancy is most useful ?

(1) Investors (2) Managers
(3) Creditors (4) Shareholders
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मिमौ्ल ए्रबंध- ौदन्मन् ्स्कसनमगधम् ्?
(1) निसौरमं (2) रबंधमं
(3) उधना नेन ं (4) ेंरधनामं
36. If Proprietary Ratio is 100%, then it means that _______.

(1) Business totally depends on outside funds
(2) The proportion between owned and outside funds is 1:1
(3) Business totally depends on owned funds
(4) It is hard to say because of lack of information
वद ्रसनल ्स्ेिु ने्100% , ेो्इकमन्आरव् ् म्:
(1) ्वसकनव् ण ू े
म ः्बन ाे्निगध् ा्आगले् ्।
(2) निज्मौ्ेथन्बन ाे्निगध्मन्ेिु ने्1:1 ्।
(3) ्वसकनव् ूणे
म ः्निजा्निगध ं् ा्निपमा् ्।
(4) कंकूचिन ं्मी्म ा् ोिौ्मौ्मनाण्व ्म ् निन्मदठि् ्।
37. From the following which type of ratio is Acid Test Ratio ?
(1) Liquidity ratio (2) Profitability ratio
(3) Leverage (4) Activity ratio
निमि् े ्कौ् मक्रमना्मन्ेिु ने्एलकड्टौ रट्ेिु ने् ्?
(1) ेा ेन्ेिु ने (2) नपर ेन्ेिु ने
(3) उिो म (4) क िवेन्ेिु ने
38. From the following, in calculation of which ratio, Preference Dividend is deducted from Net Profit ?
(1) ‘etur o “hareholder’s fu d (2) Return on Capital Employed
(3) Net Profit Ratio (4) ‘etur o E uity “hareholder’s fu d
निमि् े ्कौ् मक्ेिु ने्मी्गणिन् े ्रननवतेन् नपनंर्मो्रु्ध् नप्कौ्घटनवन्जनेन् ्?
(1) ेंरधनामं्मी्निगध् ा्रनेफ (2) निवो्जे् ँज
ू ा् ा्रनेफ
(3) रु्ध् नप्ेिु ने (4) क ेन्ेंरधनामं्मी्निगध् ा्रनेफ
39. Profitability ratio is related to _________.
(1) Debtors (2) Sales
(3) Creditors (4) Assets
नपर ेन्ेिु ने्कंबंगधे् ्:
(1) ौ ि नां्कौ (2) वसिव्कौ
(3) ौि नां्कौ (4) राकम विवं्कौ
40. Which of the following is NOT a cash inflow?
(1) Borrowing or incurring any liability (2) Sale of Fixed Assets or Investment
(3) Repayment of Loans and Debentures (4) Earning Operating Profits
निमि् े ्कौ्तवन्एम्ाोमी्े्ेरमसन ्ि ें् ्?
(1) मजम् ौिन्ेथसन्मोई् ौ ि नाे्उ् ्ि् ोिन (2) रथनवा्कम वि्मी्बबिी्ेथसन्निसौर
(3) ऋणं्ेथन्ऋण ुं्मन् ुिपुग
म ेनि (4) राचन िा् नपनजमि
41. Which of the following describes the format of the Materials Purchase Budget ?
(1) Required Production + Desired Closing Inventory – Opening Inventory
(2) Required Production – Desired Closing Inventory + Opening Inventory
(3) Sales + Desired Production – Opening Inventory
(4) Desired Production – Desired Closing Inventory + Opening Inventory
निमि् े ्कौ्तवन्कन रा्दाे ्बजट्मौ्र ु/फन ेट्मी््वन्वन्माेन् ्?
8
(1) आस्वम्उ् न ि्+ सनंनछे्त ो्जंग् न कन नि्कच ू ा्– निंग् न कन नि्कच ू ा
(2) आस्वम्उ् न ि्– सनंनछे्त ो्जंग् न कन नि्कूचा्+ निंग् न कन नि्कूचा
(3) बबिी्+ सनंनछे्उ् न ि्– निंग् न कन नि्कूचा
(4) सनंनछे्उ् न ि्– सनंनछे्त ो्जंग् न कन नि्कूचा्+ निंग् न कन नि्कूचा
42. In the Adjusted Income method of preparing Cash Budget, which of the following is relevant ?
(1) The difference of Working Capital is also considered.
(2) Adjustments are to be made for non-cash items and also items not affecting profit and
loss.
(3) It is compulsory to prepare projected Balance Sheet.
(4) The purchase of Fixed Assets has to be shown as cash payment.
ाोमी्बजट्ेवना्मािौ्मी्क नवो्जे्आव् ्धने् े ्निमि् े ्कौ्तवन्कंगे् ्?
(1) मनवमरा ् ँज
ू ा्मन्ेंेा्पा्वसचनाणाव् ्।
(2) क नवोजि् गा-ाोमी् ं् मौ् कनथ् े् कनथ् नप- ननि् मो् रपनवसे् ि ें् मािौ् सन ौ् ं् मौ् ल ए्
मवन्जनेन् ्।
(3) र्ौव े्ब े क्राट्ेवना्मािन्ेनिसनवम् ोेन् ्।
(4) रथनवा्कंम विवं्मी्दाे ्मो्ाोमी्पुगेनि्मौ् ् े ् रनमवन्जनिन्चनद ए्।
43. After the end of Financial Year, within how much time, Final Accounts of the company should be
presented in Annual General Meeting ?
(1) Nine Months
(2) Three Months
(3) Anytime before the end of Next Financial Year
(4) Six Months
वसिाव् स्म् मी् क न््े् मौ् ््चने् मेिौ् क व् मौ् े् ा् सनव्मम् कनधनाण् कपन् े ् मम िा् मन् ेंने ्
ौदन्ररेुे् मवन्जनिन्चनद ए्?
(1) िस् न (2) ेाि् न ्
(3) ेग ौ्वसिाव्स्म्मी्क न््े्मौ् ूस्म मपा्पा (4) छः् न
44. Under which Act an Auditor is expected to address his Report ?

(1) 1956, Companies Act (2) 1932, Partnership Act
(3) 1960, Companies Act (4) 1955, Income Tax Act
मक्ेगधनिव ्मौ्ेधाि् डडटा्मो्े िन्रनेसौ ि्कंबोगधि्मािन्े ौष्े् ोेन् ्?
(1) 1956, मम िा्ेगधनिव (2) 1932, नटम िालर ्ेगधनिव
(3) 1960, मम िा्ेगधनिव (4) 1955, आवमा्ेगधनिव
45. Which of the following is NOT accounted in the calculation of Divisible profits ?
(1) Depreciation on Assets (2) Goodwill
(3) Capital Losses (4) Transfer to Reserves
वसपन्व् नप्मी्गणिन् े ्निमि् े ्कौ् मकौ्द कनब् े ्ि ें्ल वन्जनेन् ्?
(1) राकम विवं् ा् ू्व्सनक (2) ्वनने
(3) ँज
ू ागे् ननिवनँ (4) कंचव्मो्रनंकफा
46. Which one of the following detail is Not required before preparing an Audit Program ?
(1) System of Internal Check (2) Pre ious Auditor’s ‘eport
9
(3) Accounting System (4) Technical Organizational Details
एम् डडट्रोरन ्बिनिौ्मौ् ूस्म निमि् े ्कौ् मक्एम्वससाण्मी्आस्वमेन्ि ें् ोेा् ्?
(1) आंेराम्जनँच्मी्रणन े (2) ूस्म डडटा्मन्रनेसौ ि
(3) ौदन्रणन े (4) ेमिामी्कंगठिन् म्वससाण
47. The efficiency variance is also known as :
(1) Rate Variance (2) Quantity Variance
(3) Spending Variance (4) Budget Variance
्ेन् रास्वम्मो्व ्पा्म न्जनेन् ्
(1) ा् रास्वम (2) रा नण् रास्वम
(3) दचम् रास्वम (4) बजट् रास्वम
48. Compound Interest is calculated on

(1) Principal Amount (2) Interest Amount
(3) Installment Amount (4) Principal Amount + Interest Amount
चिस्
ृ गध्लवनज्मी्गणिन्मी्जनेा् ्–
(1) ू धि् ा (2) लवनज्ानलर् ा
(3) म्े्ानलर् ा् (4) ू धि्+ लवनज्ानलर् ा
49. Which of the follo i g co siders the project’s profita ility?

(1) Average Rate of Return (2) Payback Period
(3) Discounted Cash Flow (4) Profitability Index
निमि् े ्कौ्तवन्रोजौतट्मी् नप नवमेन्मन्वसचना्माेन् ्?
(1) रनेफ ्मी्औके् ा (2) पुगेनि्सन का्ेसगध
(3) ब्टनमृे्ाोमी्रसन (4) नपर ेन्कूचमनंम
50. A Zero NPV i dicates

(1) Rate of Return on Original Investment (2) Rate of Return on Average Investment
(3) Internal Rate of Return (4) Average Rate of Return
रू्व्NPV कूगचे्माेन्
(1) ू ्निसौर् ा्रनेफ ् ा (2) औके्निसौर् ा्रनेफ ् ा
(3) रनेफ ्मी्आंेराम् ा (4) रनेफ ्मी्औके् ा
51. Nahar Singh Stadium (Mayur) situated in which district of Haryana ?

(1) Ambala (2) Gurgaon
(3) Faridabad (4) Rohtak
िन ा्लकं ्रटौ डडव ्( वूा) रावनणन्मौ् मक््ज ौ् े ््रथे् ्?
(1) ेमबन न (2) गुीगनँस
(3) फाे नबन (4) ाो ेम
52. From which date the Haryana Panchayati Raj Act, 1994 came in force ?
(1) 22 April, 1994 (2) 25 April, 1995
(3) 22 July, 1994 (4) None of these
10
रावनणन् ंचनवेा्ानज्ेगधनिव , 1994 मक्ेनाेद्कौ्रपनसा् ु आ्?
(1) 22्ेर , 1994 (2) 25्ेर , 1995
(3) 22्जु नई, 1994 (4) इि े ्कौ्मोई्ि ें
53. Which one of the following is not a type of Shawl ?
(1) Phulkari (2) Bagh
(3) Durrie (4) Chope
निम्
ि् े ्कौ्मसि्कन्एम्रन ्मन्रमना्ि ें् ्?
(1) फु मनाे (2) बनग
(3) ाु ी (4) चो ौ
54. A political manifesto 'A Declaration of Unity of People' was published by

(1) Mubashir Hassan (2) Abhinav
(3) Vishnu Dutt (4) Altaf Hussain Haali
एम्ानजमीव्घो्णन- ु्'जि-एमेन्वसञ्््े' मकमौ््सनान्रमनलरे् मवन्थन्?
(1) ुबनराा् कि (2) ेलपिस
(3) वस्णु् ि (4) े्ेनफ् ु कि् न े
55. The name Haryana (according to scholars) was Apbhransh of

(1) Dhillika (2) Harinama
(3) Ahirana (4) None of these
वस्सनिं्मौ्ेिुकना, रावनणन् मकमन्े रंर् ्?
(1) ढ़े्् मन (2) रािन न
(3) ेद ानणन (4) इि े ्कौ्मोई्ि ें
56. Find the odd one out with reference to Police Commissionerate of Haryana State.
(1) Panchkula (2) Gurugram
(3) Faridabad (4) Palwal
रावनणन्ान्व्मौ् लु क्मल रिाे्मौ्कं पम् े्बौ ौ ्मन्चवि्मी्जए्।
(1) ंचमु न (2) गु रन
(3) फाे नबन (4) स
57. According to New Sports Policy of Haryana state announced by Anil Vij, how much prize is
announced for Gold Medal Winner in Olympic ?
(1) Six crore (2) Four crore
(3) Three crore (4) None of these
ेनि ्वसज््सनान्घोव्े् रावनणन्ान्व्मी्िई्दौ ्िाने्मौ्ेिक
ु ना् ल ्म म् े ्रसणम् म्वसजौेन्
मो् मेिा्ानलर् े्जनएगा्?
(1) छ्माोी (2) चना्माोी
(3) ेाि्माोी (4) इि े ्कौ्मोई्ि ें
58. Who had established the Ashokan age Topra (in Yamunanagar district, Haryana) edict in the Firoz
Shah Kotla of Delhi ?
(1) Firoz Shah Tughlaq (2) Sultan Nasiruddin
(3) Ibrahim Lodi (4) None of these
11
ेरोम्मन ेि्टो ान्( रावनणन्मौ्व ुिनिगा््ज ौ) ेलप ौद्मो् मकिौ् द ् े्मौ् फाोजरन ्मोट न् े्
रथनव े् मवन्थन?
(1) फाोजरन ्ेुग म (2) कु्ेनि्िलक ् ेि
(3) इ्न े ् ो े (4) इि े ्कौ्मोई्ि ें
59. The famous classical singer of India Pt. Jasraj was born in
(1) Rohtak (2) Hisar
(3) Jhajjar (4) Jind
पनाे्मौ्रलक्ध्रनरुाव्गनवम् ं. जकानज्मन्ज् ्म नँ् ु आ?
(1) ाो ेम (2) द कना
(3) झ्जा (4) जां
60. All of the following Ministry is allotted to Ram Bilas Sharma, Govt. of Haryana, except :
(1) Tourism (2) Hospitality
(3) Finance (4) Parliamentary affairs
रावनणन्कामना् े ्निमिल खदे्कपा् ंुन व्ान बब नक्र नम्मो्आबंदटे् , लकसनव
(1) रसनकि (2) आने्व
(3) वसि (4) कंक ेव् न ौ
61. Which district of Harya a is k o as the Bo l of ‘ice ?
(1) Karnal (2) Bhiwani
(3) Panipat (4) Ambala
रावनणन्मन्मसि्कन््ज न्'चनस ्मन्मटोान' िन ्कौ्जनिन्जनेन् ?
(1) मािन (2) लपसनिा
(3) निा े (4) ेमबन न
62. In which district of Haryana there is no Railway line ?
(1) Charkhi dadri (2) Nuh
(3) Kaithal (4) None of these
रावनणन मन ऐकन ्ज न ्जक े ाौ सौ नइि ि ें
(1) चादा् न ाे (2) िू
(3) मथ (4) इि े ्कौ्मोई्ि ें
63. Karnam Mallesh ari’s a e is fa ous i hich of the follo i g ga es ?
(1) Wrestling (2) Weight-lifting
(3) Athletics (4) Gymnastics
मणम ् ् ौ््साे्मन्िन ्निमि् मक्दौ ्मौ्ल ए्कुरलक्ध् ्?
(1) मु्ेा (2) पनाोिो ि
(3) एथ ौदटतक (4) ्जमिन्रटतक
64. Kaithal was said to have been founded by which mythological character of Mahabharata ?
(1) Bheem (2) Dronacharya
(3) Bhishma Pitamah (4) Yudhishthir
मथ ्मी्रथन िन्मगथे् ्कौ् नपनाे्मौ् मक्ल थमीव् नु्मौ््सनान्मी्गई्था्?
(1) पा (2) रोणनचनवम
(3) पा् ्व ेन (4) वुगध्््
ठा
65. The grievances of farmers in Haryana will be redressed by
12
(1) Kisan Panchayats (2) Gram Panchayats
(3) State Government (4) None of these
रावनणन् े ् मकनिं्मी्लरमनवें्मन्निानमाण् मकमौ््सनान् मवन्जनवौगन्?
(1) मकनि् ंचनवे (2) रन ् ंचनवे
(3) ान्व्कामना (4) इि े ्कौ्मोई्ि ें्
66. The 'Asthal Bohar' paintings are in _____ style.
(1) Mughal (2) Rajput
(3) Kangra (4) None of these
‘ेरथ ्बो ा’ े दटंग्________र े्मी् ं्।
(1) ग
ु (2) ानज े
ू
(3) मनँगीन (4) इि े ्कौ्मोई्ि ें
67. The first woman wrestler of Haryana to win Commonwealth Gold Medal _________
(1) Babita Phogat (2) Geeta Phogat
(3) Sakshi Malik (4) None of these
रावनणन्मी् े् द न्मु्ेाबनज््जकिौ्ान्र ्ड ्दौ ं् े ्रसणम् म्जाेन् ्:
(1) बबबेन्फोगट (2) गाेन्फोगट
(3) कन्ा् ल म (4) इि े ्कौ्मोई्ि ें
68. Surajkund Crafts Mela was launched in which year first time ?
(1) 1987 (2) 1991
(3) 2001 (4) 1961
काू जमु्ड्िन्ट् ौ न्रथ ्बना् मक्स्म्आामप् ु आ्थन्?
(1) 1987 (2) 1991
(3) 2001 (4) 1961
69. Which of the following districts come in the South Range (Police) of Haryana?
(1) Mewat (2) Palwal
(3) Mahendragarh (4) All of these
निमि् े ्कौ्मसि-मसि्कौ््ज ौ् रावनणन्मौ् ष्ण्( लु क) ्ौु् े ्आेौ् ं्?
(1) ौसने (2) स
(3) े रगढ़ (4) व ्कपा
70. The first edition of Haryana Sahitya Sangam was held in which city ?
(1) Panchkula (2) Rewari
(3) Rohtak (4) Karnal
रावनणन्कनद ्व्कंग ्मन्रथ ्कंरमाण् मक्र ा् े ्कम ्ि् ु आ्?
(1) ंचमु न (2) ाौ सनीा
(3) ाो ेम (4) मािन
71. Which Fair is organized in the Faral village of Kaithal?

(1) Falgu Fair (2) Pehowa fair
13
(3) Kapal Mochan Mela (4) All of these
मथ ्मौ्फा ्गनँस् े ् मक् ौ ौ्मन्आवोजि् ोेन् ?
(1) फ्ग्ु ौ न (2) ौ ोसन् ौ न
(3) म न ् ोचि् ौ न (4) वौ्कपा
72. Haryana Institute of Civil Aviation was merged with erstwhile Karnal Aviation Club, Hissar
aviation club and Pinjore aviation club all together on
(1) April 1, 1999 (2) November 11, 1999
(3) It is individual body (4) None of these
रावनणन्िनगराम्उ्डवि्कंरथनि्मन्वस व् ूस्म मािन ्उ्डवि्त ब, द कना्उ्डवि्त ब्ेथन्व ज
ं सा्
उ्डवि्त ब्मौ्कनथ्एमकनथ् मवन्गवन्थन््््
(1) 1्ेर , 1999्मो (2) 11्िसंबा, 1999्मो
(3) वौ् थ
ृ म् ्निमनव् ं्। (4) इि े ्कौ्मोई्ि ें
73. Which district is known as Srikantha?

(1) Panipat (2) Gurugram
(3) Kurukshetra (4) Bhiwani
मक््ज ौ्मो्लामनंथन्म न्जनेन् ्?
(1) निा े (2) गु रन
(3) मु ्ौु (4) लपसनिा
74. How many Navodaya Vidyalayas are there in the State of Haryana ?
(1) 20 (2) 30
रावनणन्ान्व् े ् मेिौ्िसो व्वस्वन व् सजू ् ं्?
(1) 20 (2) 30
(3) 50 (4) इि े ्कौ्मोई्ि ें
75. The freedom fighter who later became the CM of Haryana state
(1) Kishan Lal Bhatt (2) Ranbir Singh Hooda
(3) Om Prakash Chautala (4) Ch. Devilal
रसेंुेन्कौिनिा, जो्बन ् े ् रावनणन्ान्व्मौ् ु्व ंुा्बि्गवौ:
(1) मरि् न ्प्ट (2) ाणबाा्लकं ् ू ्डन
(3) रमनर्चसटन न (4) चस. ौ सा न
76. India and Sri Lanka are separated by

(1) Gulf of Mannar (2) Palk Strait
(3) Both Gulf of Mannar and Palk Strait (4) None of these
पनाे्औा्ला ंमन् मकमौ््सनान्े ग् ोेौ् ं् ?
(1) ्िना्मी्दनीा (2) न्म्ररौ ट
(3) ्िना्मी्दनीा्औा् न्म्ररौ ट् ोिं (4) इि े ्कौ्मोई्ि ें
77. With whom did the British fight the third Mysore war ?
(1) Nizam (2) Tipu Sultan
14
(3) Hyder Ali (4) Marathas
ेंरौजं्िौ्ेाकान् कूा्वु्ध् मककौ् मवन्?
(1) निजन ् (2) टे ू्कु ेनि
(3) ा्े े (4) ानठं
78. Which of the following is normally called polyamide ?

(1) Nylon (2) Alcohol
(3) Orlon (4) Terylene
निमि् े ्कौ्मसि्कन्कन न्व् ्कौ् ोल ए नइड्म न्जनेन् ्?
(1) िनव ोि (2) ऐ्मो ॉ
(3) ा ोि (4) टौ ाे ेि
79. Who was the first Speaker of Lok Sabha ?

(1) G.V. Mavlankar (2) Dr. Rajendra Prasad
(3) Bhimrao Ambedkar (4) Jawaharlal Nehru
ोमकपन्मौ् ौ्े्व््मसि्थौ् ?
(1) जा.सा. नस ंमा (2) डॉ. ानजौ्र्रकन
(3) पा ानस्आंबौडमा (4) जसन ा न ्िौ
80. Z1Y2 : 2Y1Z : : 4J1Z : ?

(1) Z7J9 (2) X5J8
(3) Z3H5 (4) Z1J4
Z1Y2 : 2Y1Z : : 4J1Z : ?
(1) Z7J9 (2) X5J8
(3) Z3H5 (4) Z1J4
81. ATHL, ________, CVJN, DWKO, EXLP

(1) DWKP (2) BWLP
(3) BUIM (4) BVLO
ATHL, ________, CVJN, DWKO, EXLP
(1) DWKP (2) BWLP
(3) BUIM (4) BVLO
82. Gopi said to Vicky, "That person is the father of the only brother of my mother." What would she
call him ?
(1) Uncle (2) Grandfather
(3) Father (4) None of these
गो ा्िौ्वसमी्कौ्म न, "स ््व्ते् ौाे् नँ्मौ्एम नु्पनई्मन्व ेन् ्।" स ्उकौ्तवन्बु नवौगा्?
(1) न न (2) िनिन
(3) व ेन (4) इि े ्कौ्मोई्ि ें
83. If South-East becomes East, North-East becomes North and so on. What will West become ?
(1) North-East (2) North-West
15
(3) South-East (4) South-West
ष्ण- ूस्म बिेन् ् ूस,म उिा- ूस्म बिेन् ्उिा्औा्आगौ्इका्ेा , ्््
च ्तवन्बिौगन्?
(1) उिा- स
ू म (2) उिा- ्््
च
(3) ष्ण- ूसम (4) ष्ण- ्््
च
84. The sum of two numbers is 184. If one-third of the one exceeds one-seventh of the other by 8,
then the smaller number is
(1) 62 (2) 72
(3) 70 (4) 65
ो्कं्वन ं्मन्वोग्184 ्।्वद ्एम्कं्वन्मन्1/3 क
ू ाे्मौ्1/7 कौ्8 ेगधम् ो, ेो्छोटे्कं्वन्तवन्
्?
(1) 62 (2) 72
(3) 70 (4) 65
85. If the side of a square is increased by 8 cm, its area increases by 120 sq.cm., then the side of the
square is
(1) 5 cm (2) 4.5 cm
(3) 3.5 cm (4) 3 cm
वद ्एम्सगम्मी्पज
ु न्8 कौ. ा. ेम्बढ़नई्जनेा् ्ेो्उकमन््ौुफ ्120 सगम्कौ ा. ेम्बढ़ेन् , ेो्सगम्
मी्पज
ु न्
(1) 5्कौ ा (2) 4.5्कौ ा
(3) 3.5्कौ ा (4) 3्कौ ा
86. The value of 19.99  9.9 + 99.9 is

(1) 129.79 (2) 297.801
(3) 297.810 (4) 296.910
19.99  9.9 + 99.9 मन् ू्व्
(1) 129.79 (2) 297.801
(3) 297.810 (4) 296.910
87. A and B undertake to do a piece of work for ` 600. A alone can do it in 6 days while B alone can
do it in 8 days. With the help of C, they finish it in 3 days. The share of C is
(1) ` 125 (2) ` 110
(3) ` 90 (4) ` 75
A औा्B िौ्` 600् े ्एम्मन ्ल वन्।्A ेमौ न्इकौ्6्द ि् े ् ाू न्मा्कमेन् ्जब्B ेमौ न्इकौ्8्
द ि् े ् ाू न्मा्कमेन् ्।्C मी् ्कौ्सौ्इकौ््3्द ि् े ् ाू न्माेौ् ं्।्C मन्द रकन् मेिन् ्?
(1) ` 125 (2) ` 110
(3) ` 90 (4) ` 75
88. The balancing of chemical equations

(1) Law of constant proportions
(2) Law of combining volumes
(3) Law of conservation of mass
(4) Law of constant proportions and Law of conservation of mass
16
ानकनवनिम्क ामाणं्मन्कंेु ि
(1) ्रथा्ेिु ने्मन्निव
(2) आवेि्कंवोजि्मन्निव
(3) र्व नि्कंा्ण्मन्निव
(4) ्रथा्ेिु ने्मन्निव ्औा्र्व नि्कंा्ण्मन्निव ्
89. Right part of the human heart contains

(1) Oxygenated blood (2) Mixed blood
(3) Deoxygenated blood (4) No blood
निस्ृ व्मौ् नएँ्द रकौ् े्
(1) तकाजिवुते्ाते् ोेन् ्। (2) ल ल्ाते् ोेन् ्।
(3) डा तकाजािौटौड्ाते् ोेन् ्। (4) ाते्ि ें् ोेन् ्।
90. The defect of vision in which a person is able to see nearby objects clearly, but not far objects is
called
(1) Hypermetropia (2) Myopia
(3) Cataract (4) Astigmatism
्जक्ृ्््
ट्मी्म ा् े ् ्व्ते्आक नक्मी्सरेु ं् मो्र ्ट् ्कौ् ौ द्कमेन् ् ौ मि्ब ु े् ाू ्मी्
सरेु ं्मो्ि ें, म न्जनेन् ््
(1) नइ ा ौरोव वन (2) नवोव वन
(3) ोनेवनबबं (4) ृ््टस्मव
91. What is the synonym of 'persevere' ?

(1) Endure (2) Embrace
(3) Refrain (4) Reuse
92. What is the antonym of 'suburb' ?

(1) Outskirt (2) Centre
(3) Region (4) Limit
93. Give one word substitute of 'a government by the people'.

(1) Pantisocracy (2) Autocracy
(3) Democracy (4) Oligarchy
94. Fill in the blank with correct article :

Election duty is _________ national service.
(1) a (2) an
95. Fill in the blank with correct conjunction :

Reena reads comics _________ she does not read story books.
(1) otherwise (2) already
(3) either (4) but
96. ौी्कौ् िन्टूटन्।्ाौ दनं मे् े ्मसि्कन्मनाम् ्?
17
(1) कमर नि्मनाम (2) े न नि्मनाम
(3) ेगधमाण्मनाम (4) म ्म मनाम
97. रुा्रल ्मन् वनमवसनचा्

(1) ाजिा (2) चंच न
(3) मन्ेन (4) पनाेा
98. वस ्रल ्मन्वस ो ्रल ्
(1) कम (2) आ
(3) े (4) नि म
99. कसोे ् े ्मसि्कन्क नक् ्?

(1) ्सं्स्क नक (2) े्ववापनस्क नक
(3) े् ु ््क नक (4) ्वसगु्क नक
100. 'रुपौ्छन' मन्कंगध-वस्छौ ्

(1) कु्+ इ्छन (2) रुप्+ इ्छन
(3) रुप्+ वौ्छन (4) रुप्+ े्छन
____________
18
Evening Session, 06.04.2018
1. The amount of discount on issue of shares shown under the head

(1) Assets side of Balance Sheet under the head of Current Assets
(2) Liability side of Balance Sheet under the head of Current Liability
(3) Assets side of Balance Sheet under the head of Miscellaneous Expenditure
(4) Liability side of Balance Sheet under the head of Provision
रौवा्जनाे्मािौ् ा्छूट्मी्ानलर् मक्रा्म् े ् रनमई्जनेा् ्?
(1) ेु ि् ु्मी्कं विवं्मी्ेाफ्सेम नि्कं वि्मौ्रा्म्मौ्े े
(2) ेु ि् ु्मौ् ननव्स्मी्ेाफ्सेम नि्कं वि्मौ्रा्म्मौ् ननव्स्मी्े े्
(3) ेु ि् ु् े ्कं विवं्मी्ेाफ्वसवसध््वव्रा्म्मौ्े े
(4) ेु ि् ु् े ् ननव्स्मी्ेाफ्रनसधनि्रा्म्मौ्े े
2. Minimum amount of percentage of the face value of shares must be paid along with application
___________.
(1) 10% (2) 7%
(3) 2% (4) 5%
रौवां्मौ्ें मे् ू्व्मी् मेिा््वूिे ्रनेरे्ानलर्मन्पुगेनि्आसौ ि्मौ्कनथ्मािन्चनद ए्?
(1) 10% (2) 7%
(3) 2% (4) 5%
3. On equity shares of ` 100 each issued at premium of ` 50 the minimum amount must be called up
along with the application is
(1) 7.5 (2) 5
(3) 12.5 (4) 15
` 50्मौ्ेगध ू्व् ा्जनाे्` 100्रने्रौवा् ा्आसौ ि्मौ्कनथ् मेिा््वूिे ्ानलर्मी् नँग्मािा्
चनद ए्?
(1) 7.5 (2) 5
(3) 12.5 (4) 15
4. According to Table A provision annual interest on calls in advance should be

(1) not more than 2.5% (2) not more than 5%
(3) not more than 6% (4) 6%
ेनल मन्A मौ्ेिुकना्ेगर ् नँग् ा्सनव्मम्लवनज् मेिन् ोिन्चनद ए्?
(1) 2.5%्कौ्ेगधम्ि ें (2) 5%्कौ्ेगधम्ि ें
(3) 6%्कौ्ेगधम्ि ें (4) 6%
5. When Shares issued to promoters as compensation for service to rendered then which account
is debited ?
(1) Goodwill (2) Promoter
(3) Cash (4) Debtors
रसेममं् ्सनान् े् गई् कौसन ं् मौ् ल ए् उ् े ् रौवा् जनाे् मए् जनेौ् ं , ेो् उकौ् मक् दनेौ् े ् िन ौ् डन न्
जनेन् ?
(1) कनद (2) रसेमम
(3) िम (4) ौ ि ना
6. In case of reissue of forfeited the amount received from the defaulting member and the new
share holder must be equal to
(1) Nominal value of share (2) Paid-up-value of Shares
(3) Forfeited value (4) Called up value
जले्रौवा्जनाे्मािौ् मौ् न ौ् े ् बमनए ना्क रव्औा्िवौ् रौवाधनाम्कौ् रन्े्ानलर् मकमौ्बानबा्
ोिा्चनद ए्?
(1) रौवा्मन्ेलपद े् ू्व (2) रौवा्मन्र ि् ू्व
(3) जले् ्
ू व (4) नँग् ्
ू व
7. The Discount to be allowed on reissued of forfeited share should not exceed the amount of
(1) original discount given on shares (2) forfeited amount of shares
(3) security Premium account balance (4) uncalled amount of shares
जले्रौवा्मो् ुिः्जनाे्मािौ् ा्छूट् मकमी्ानलर्कौ्ेगधम्ि ें् ोिन्चनद ए्?
(1) रौवां् ा् े्गवा् ू ्छूट (2) रौवां्मी्जले्ानलर
(3) रनेपनू े्ेगध ्
ू व्दनेन्रौ् (4) रौवां्मी्ेरनगथमे्ानलर
8. A share holder who has allotted 1000 shares paid only amount of ` 5.50 on application and
allotment and fail to pay ` 2 on first call out of ` 10 Nominal value and his shares were forfeited
by the company and reissued at ` 5 per share. Which amount to be credited on capital reserve
account?
(1) ` 5500 (2) ` 2500
(3) ` 3000 (4) ` 2000
एम्रौवाधनाम्मो्1000 रौवा्आसंदटे् मए्गए्थौ््जकिौ्आसौ ि्औा्आबंटि् ा्मौस ्` 5.50 मन् े्
पग
ु ेनि् मवन्थन्औा्` 10 े ्कौ् े् नँग् ा्` 2 ौ िौ् े्वसफ ्ा न्थन्।्मं िा््सनान्ेलपद े् ्
ू व्
औा्उकमौ्रौवा्जले्मा्ल ए्गए्औा्` 5 रने्रौवा् ा् ुिः्जनाे् मए्गए्।् ँज
ू ा्आाष्े्दनेौ् े ्
मसि्का्ानलर्ज न्मी्जनएगा्?
(1) ` 5500 (2) ` 2500
(3) ` 3000 (4) ` 2000
9. In case of piecemeal distribution A,B and C are partners sharing profits and losses in the ratio of
3:2:1. If the capital of partner A, B, and C are ` 60,000; ` 60,000 and ` 20,000 respectively then
hich part er’s capital should e co sidered as ase?
(1) B’s capital (2) C’s Capital
(3) A’s capital (4) No o e’s Capital
2
दंडरः्वसेाण्मौ् न ौ् े ्A, B स्C कनझौ ना् ं्जो्3 : 2 : 1 मौ्ेिु ने् े् नप्वन् ननि्मौ्द रकौ ना् ं्
।्वद ्कनझौ ना्A, B स्C मी् ँज
ू ा्ि रः्` 60,000, ` 60,000 स्` 20,000 ो, ेो् मक्कनझौ ना्मी् ँज
ू ा्
आधना् नििा्चनद ए्?
(1) B मी् ँज
ू ा (2) C मी् ँज
ू ा
(3) A मी् ँज
ू ा (4) मका्मी् ँज
ू ा्ि ें्
10. In piecemeal distribution according to Surplus Capital Method final deficiency of each partner
(1) will not be in the ratio of capital (2) will be in ratio of capital
(3) will be in the ratio of profit and loss (4) will not be in ratio of profit and loss
ेगधरौ्् ँज
ू ा् ्धने्मौ्ेिुकना्दंडरः्वसेाण् े ् ाौ म्कनझौ ना्मी्ेंने ्म ा
(1) ँज
ू ा्मौ्ेिु ने् े ्ि ें् ोगा्। (2) ँज
ू ा्मौ्ेिु ने् े ् ोगा्।
(3) नप्स् ननि्मौ्ेिु ने् े ् ोगा्। (4) नप्स् ननि्मौ्ेिु ने् े ्ि ें् ोगा्।
11. Bed Debt is divided between two periods (i.e. pre incorporation and post incorporation)
in________
(1) Sales Ratio (2) Debtors Ratio
(3) Time Ratio (4) Direct in Post incorporation period
मक े ्ेरो्व्ऋण् ो्ेसगधवं्मौ्बाच्(निग ि्कौ् ौ्औा्निग ि्मौ्बन ) वसपन्जे् ोेन् ्?
(1) बबिी्ेिु ने (2) ौ ि ना्ेिु ने
(3) क व्ेिु ने (4) ्च्निग ि्ेसगध् े ्काधौ
12. “ales e ’s “alary is di ided between two periods in_________

(1) Time Ratio (2) in pre incorporation period
(3) Turnover Ratio (4) post incorporation period
मक े ् ो्ेसगधवं्मौ्बाच्कौ्क ि्मन्सौेि्वसपन्जे् ोेन् ्?
(1) क व्ेिु ने (2) ूस्म निग ि्ेसगध
(3) मु ्बबिी्ेिु ने (4) ्च्निग ि्ेसगध्
13. Depreciation is calculated on the assets purchased by company in ___________

(1) Turnover Ratio (2) pre-incorporation period
(3) post incorporation period (4) Time Ratio
__________ े ्मं िा््सनान्दाे े्कं विवं् ा् ू्वानक्मी्गणिन्मी्जनेा् ्।
(1) मु ्बबिी्ेिु ने (2) ूस्म निग ि्ेसगध
(3) ्च्निग ि्ेसगध (4) क व्ेिु ने
14. Loss Prior to Incorporation debited to
(1) Capital Reserve Account (2) Goodwill Account
(3) Profit and loss account (4) Misc Expenditure Account
निग ि्कौ् स
ू ्म ननि् मक े ्िन ौ्मी्जनेा् ्?
(1) ँज
ू ा्आाष्े्दनेन (2) कनद्दनेन
(3) नप्स् ननि्दनेन (4) वसवसध््वव्दनेन
15. A company may purchase its own shares by NOT utilizing following account
(1) its free reserves (2) the securities premium account
(3) capital reserve account (4) the proceeds of any shares
3
एम्मं िा्े िौ्दु ्मौ्रौवा्निमिनं मे्दनेौ्मन्उ वोग् मए्बबिन्दाे ्कमेा्
(1) े िा् ुते्आाष्े्ानलर (2) रनेपूने्ेगध ू्व्दनेन
(3) ँज
ू ा्आाष्े्दनेन (4) मका्पा्रौवा्मी्आव
16. The buy-back of equity shares in any financial year shall not exceed how many percentage of its
total paid up capital?
(1) 10% (2) 20%
(3) 50% (4) 25%
मका्पा्वसिाव्स्म् े ्इ्तसटे्रौवां्मी् ुिः्दाे ्े िा्मु ् ौड-े ् ँज
ू ा्कौ् मेिन्रनेरे्ेगधम्
ि ें् ोिन्चनद ए्?
(1) 10% (2) 20%
(3) 50% (4) 25%
17. In case of debentures maximum percentage of commission of under writing is _______

(1) 10% (2) 5%
(3) 3% (4) 2.5%
ऋण ुं्मौ् न ौ् े , ्जम ौ नाे्(ेंडाानइदटंग) मौ्ल ए्म ारि्मन्ेगधमे ्रनेरे् मेिा् ोेा् ्?
(1) 10% (2) 5%
(3) 3% (4) 2.5%
18. A company cannot issue the Bonus Shares NOT out of the following
(1) Credit balance of Profit and Loss Account
(2) General Reserve
(3) Balance of Debenture Redemption fund before the debentures are redeemed
(4) Securities Premium Account
एम्मं िा्इि े ्कौ् मक े ्कौ्बोिक्रौवा्जनाे्ि ें्मा्कमेा्?
(1) नप्स् ननि्दनेौ्मन्ज न्रौ््
(2) कन न्व्आाष्े
(3) ऋण ुं्मो्वस ोगचे्मािौ्कौ् ौ्ऋण ु्वस ोचि्निगध्मन्रौ्
(4) रनेपूने्ेगध ू्व्दनेन
19. No company limited by shares shall, issue redeemable preference shares after the expiry of
___________ .
(1) 10 Years (2) 15 Years
(3) 20 Years (4) 25 Years
रौवां््सनान् वनमद े् मका्मं िा्मो्________ क न्े् ोिौ् मौ्बन ्वस ोचिाव्ेगध निा्रौवा्जनाे्
ि ें्मािन्चनद ए्।
(1) 10्स्म (2) 15्स्म्
(3) 20्स्म (4) 25्स्म
20. When the Shares are redeemed out of profits, a sum equal to nominal amount of shares
redeemed is to be transferred to _________.
(1) General Reserve Account (2) Development Rebate Reserve Account
(3) Sinking Fund Account (4) Capital Redemption Reserve Account
जब् रौवां् मो् नप् े् कौ् वस ोगचे् मवन् जनए, ेो् वस ोगचे् रौवां् मी् ेलपद े् ानलर् मौ् बानबा् ानलर्
________ मो्ेंेराे्मािन् ोगन्।
4
(1) कन न्व्आाष्े्दनेन (2) वसमनक्छूट्आाष्े्दनेन
(3) रोधि्निगध्दनेन (4) ँज
ू ा्वस ोचि्आाष्े्दनेन
21. Redeemable Preference Shares cannot be redeemed at

(1) Cost (2) Market price
(3) Premium (4) Discount
वस ो्व्ेगध निा्रौवां्मो् मक् ा्वस ोगचे्ि ें् मवन्जन्कमेन्?
(1) नगे (2) बनजना्पनस
(3) ेगध ू्व (4) छूट
22. From following profit which is NOT sources of dividend

(1) Work e ’s Co pe satio Fu d (2) Insurance Fund
(3) Dividend Equalization Reserve (4) Development Rebate Reserve
निमिनं मे् े ्कौ्मसि्का्निगध् नपनंर्मन्ोोे्ि ें् ोेा्?
(1) मन गना््ने नू ेम्निगध (2) बा न्निगध
(3) नपनंर्क माण्आाष्े्निगध (4) वसमनक्छूट्आाष्े्निगध
23. In Case of Business Purchase Account when Old bed debt is recovered, it is credited to
(1) Ve dor’s “uspe se A/c (2) Ve dor’s Creditor’s A/c
(3) Ve dor’s De tors A/c (4) Bed Debt Recovery A/c
्वसकनव्िव्दनेौ् मौ् न ौ् े , ुानिौ् ेरो्व्ऋण्मी्सकू े् ोिौ् ा्उकौ् मक े ् ज न् मवन्जनेन् ्
?
(1) वसिौेन्उचंे्A/c. (2) वसिौेन् ौि ना्A/c.
(3) वसिौेन् ौ ि ना्A/c. (4) ेरो्व्ऋण्सकू े्A/c.
24. In Case of Consignment Del credere commission is calculated on the amount of __________
(1) Cash Sales (2) Credit Sales
(3) Total Sales (4) Sales to Consignee
रौ्ण्मौ् न ौ् े ् मक्ानलर् ा्घोव्े्म ारि्मी्गणिन्मी्जनेा् ्?
(1) िम ्बबिी (2) उधना्बबिी
(3) मु ्बबिी् (4) रौव्ने्मो्बबिी
25. In case of consignment Closing Stock is values at

(1) Market Price
(2) Cost Price
(3) Cost Price or Market Price whichever is lower
(4) Transferred Price
रौ्ण्मौ् न ौ् े ्ेंने ्रटॉम् मक् ्
ू व् ा्ादन्जनेन् ्?
(1) बनजना्मी े (2) नगे्मी े
(3) नगे्मी े्वन्बनजना्मी े्जो्पा्म ् ो (4) ेंेराे्मी े
26. Branch Account is which type of account?

(1) Personal Account (2) Real Account
(3) Nominal Accounts (4) Impersonal Accounts
रनदन्दनेन् मक्ेा ्मन्दनेन् ्?
5
(1) ्व्तेगे्दनेन (2) सनरेवसम्दनेन
(3) ेलपद े्दनेन (4) ेसव्तेम्दनेन
27. In case of cash received on realization of assets while dissolving partnership firm which of the
following paid first?
(1) Part er’s Loa (2) Part er’s curre t accou t due
(3) Dissolution Expenses (4) Part er’s Capital Accou t
कनझौ नाे् फ ्म मौ् वसघटि् ा् कं विवं् मौ् बौचिौ् कौ् रन्े् िम े् मौ् न ौ् े , इि े ् कौ् मकमन् पग
ु ेनि्
कबकौ् ौ् मवन्जनएगन्?
(1) कनझौ ना्मन्ऋण (2) कनझौ ना्मन्चन ू्दनेन् ौ व
(3) वसघटि््वव (4) कनझौ ना्मन् ँज
ू ा्दनेन
28. When Company Issue Bonus Share Intrinsic Value of Share

(1) Increase (2) Decrease
(3) Remain Same (4) Equalize with market value
जब्मं िा्बोिक्रौवा्जनाे्माेा् ्ेो्रौवा्मी्आंेराम्मी े
(1) बढ़ेा् ्।् (2) घटेा् ्।
(3) स े्ा ेा् ्। (4) बनजना्मी े्मौ्कनथ्बानबा्ा ेा् ्।
29. In case of liquidation which is the first priority for pay off among following?
(1) Preference Share Holder (2) Liquidation Expenses
(3) Preferential Creditors (4) Unsecured Creditors
राक न ि्मौ् न ौ् े , निमिनं मे् े ्कौ् मकौ्कबकौ् ौ ्पग
ु ेनि् मवन्जनेन् ्?
(1) ेगध निा्रौवाधनाम (2) राक न ि््वव
(3) ेगध निा् ौि ना (4) ेकुाष्े् ौि ना
30. Among Following which is NOT considered as Preferential Creditors?

(1) Co pe satio u der Work e ’s Co pe satio Act
(2) Provident Fund
(3) Expenses of Investigation
(4) Amount payable to government after 12 months
निमिनं मे् े ्कौ् मकौ्ेगध निा् ौि ना्ि ें् निन्जनेन्?
(1) मन गना््ने ूनेम्ेगधनिव ्मौ्े े््ने ूनेम
(2) पवस्व्निगध
(3) े्सौ्ण् ा््वव
(4) 12् न ्मौ्बन ्कामना्मो्पग
ु ेनि्वो्व्ानलर
31. The Liquidator has cash on Hand ` 10,400 to pay creditors. The liquidator is entitled to
remuneration at 4% on the amount distributed to unsecured creditors. What would be the
remuneration of liquidator?
(1) ` 416 (2) ` 400
6
(3) ` 385 (4) ` 384
राक न म्मौ् नक् ौ ि नां्मो् ौ िौ् मौ्ल ए्` 10,400 नथ् े ् ्।् राक न म्मो्ेकाु ष्े् ौ ि नां्मो्
िम ्ानलर्मौ्4% नरालल म्मन् म् ्।् राक न म्मन् नरालल म् मेिन् ोगन?
(1) ` 416 (2) ` 400
(3) ` 385 (4) ` 384
32. Which iterm is shown in liquidation statement among following?

(1) General Reserve (2) Share Premium
(3) Debit Balance of Profit & Loss Account (4) Cash realization from debtors
निमिनं मे् े ्कौ् मक् ्मो् राक न ि्वससाण् े ् रनमवन्जनेन् ्?
(1) कन न्व्आाष्े्ानलर (2) रौवा्ेगध ्
ू व
(3) नप्स् ननि्दनेौ्मन्िन ौ्रौ् (4) ौ ि नां्कौ्रन्े्िम े
33. When a new company is formed to take over the business of an existing company which goes
into liquidation is termed as
(1) Amalgamation (2) Absorption
(3) Internal Reconstruction (4) External Reconstruction
राक न ि् ोिौ् सन े् मका् सजू न् मं िा् मौ् ्वसकनव् मो् ेगधर ेे् मािौ् मौ् ल ए् िई् मं िा् बिनई्
जनेा् , उकौ्तवन्म ेौ् ं्?
(1) एमीमाण (2) वस वि
(3) आंेराम् ुिाम चिन (4) बन ाे् ुिाम चिन
34. The Amalgamation Adjustment Account shown under the head in balance sheet
(1) Fixed Assets (2) Long Term Investments
(3) Miscellaneous Expenditure (4) Current liability
ेु ि् ु् े ् मक्रा्म्मौ्े े्एमीमाण्क नवोजि्दनेन्द दनवन्जनेन् ्?
(1) रथनई् राकं वि (2) ेघनमसगध्निसौर
(3) वसवसध््वव (4) सजू न् ननव्स
35. If the Intrinsic Value of shares are not equal, the difference is paid in
(1) Assets (2) Cash
(3) Preference Share (4) Debenture
वद ्रौवां्मन्आंेराम् ू्व्क नि्ि् ो, ेो्ेंेा्मन्पुगेनि् मक े ् मवन्जनेन् ्?
(1) राकं विवनँ (2) िम
(3) ेगध निा्रौवा (4) ऋण ु
36. Fora Ltd.’s purchase co sideratio is ` 4,560 against Net Assets 7820 then results will be
__________.
(1) Capital Reserve ` 3,260 (2) Capital Reserve ` 12,380
(3) Goodwill ` 3,260 (4) Goodwill ` 12,380
फोा ्ल ल टौ ड्मन्िव्रनेफ ्रु्ध् राकं विवं्` 7820 मौ्कन िौ्` 4560 , ेो् राणन ्तवन् ोगन्?
(1) ँज
ू ा्आाष्े्ानलर्` 3,260 (2) ँज
ू ा्आाष्े्ानलर्` 12,380
7
(3) कनद्` 3,260 (4) कनद्` 12,380
37. While calculated purchase consideration assets is to be valued at

(1) Average Price (2) Book Value
(3) Revalued Price (4) Capital Price
िव्रनेफ ्मी्गणिन्माेौ्क व् राकम विवं्मन् मक् ा् ू्वनंमि् मवन्जनिन्चनद ए्?
(1) औके्मी े (2) ें मे् ्
ू व
(3) ुिनिमधनमराे्मी े (4) ँज
ू ागे्मी े
38. When Liquidation Expenses bear by the purchasing company it will debit to
(1) Bank Account (2) Ve dor’s Co pa y Accou t
(3) Goodwill Account (4) Realisation Account
दाे िौ्सन े्मं िा््सनान् राक न ि््वव्स ि् मए्जनए्ेो्वौ् मक े ्िन ौ्डन ौ्जनएँगौ् ?
(1) बंम्दनेन (2) वसिौेन्मं िा्दनेन
(3) कनद्दनेन (4) सकू े्दनेन
39. When liquidation expenses is paid and borne by the selling company then it is debited to
(1) Goodwill Account (2) Realisation Account
(3) Bank Account (4) Capital Reserve Account
बौचिौ्सन े्मं िा््सनान् राक न ि््वव्स ि् मए्जनए्ेो्वौ् मक े ्िन ौ्डन ौ्जनएँगौ् ?
(1) कनद्दनेन (2) सकू े्दनेन
(3) बंम्दनेन (4) ँज
ू ा्आाष्े्दनेन
40. If for purchase consideration market price of the share to be given at the time of absorption
________value of the share is to be determined.
(1) Intrinsic Value (2) Fair Value
(3) Face Value (4) Yield Value
वद ् िव् रनेफ ् मौ् ल ए् रौवा् मी् बनजना् मी े् आ ौ ि् मौ् क व् े् जनेा् ो, ेो् रौवा् मन् ू्व्
_________ कौ्निधनमराे् मवन्जनएगन्।
(1) आंेराम् ्
ू व (2) सन्जब् ्
ू व
(3) ें मे् ू्व (4) ्लध् ू्व
41. In Textile Industry among following which method is best suitable?

(1) Unit Costing (2) Job Costing
(3) Contract Costing (4) Process Costing
म ीन्उ्वोग् े ्निमिनं मे् े ्कबकौ्उ वुते् ्धने्मसि्का् ्?
(1) इमनई् नगे (2) मनवम् नगे
(3) कंवस न् नगे (4) र िवन् नगे
42. Batch Costing Method is applicable to which industry among following?

(1) Poultry (2) Printing Press
(3) Sugar Mills (4) Pharmaceutical Industry
निमिनं मे् े ्कौ् मक्उ्वोग्मौ्ल ए्बच् नगे् ्धने् नगू् ोेा् ्?
8
(1) ग
ु ण न ि (2) वरंदटंग्रौक
(3) चािा्ल (4) औ्ध्उ्वोग
43. Which one of the following is a Varia le Cost ?
(1) Indirect material (2) Admin Staff Salary
(3) Interest on Bank Loan (4) Office Rent
निमिनं मे् े ्कौ्" रासेण् नगे" मसि्का् ्?
(1) ेर्व््कन रा (2) ररनकनिम्रटॉफ्मन्सौेि्
(3) बंम्ऋण् ा्लवनज (4) मनवनम व्मन् मानवन
44. Which o e of the follo i g is a period cost ?

(1) Depreciation on machine (2) Canteen Expense
(3) Office Rent (4) Labour Expenses
निमिनं मे् े ्कौ्"ेसगध् नगे" मसि्का् ्?
(1) राि् ा् ू्वानक (2) मंटेि््वव
(3) मनवनम व्मन् मानवन (4) लल म््वव
45. In large companies purchase order of material are prepared in how many copies?
(1) 2 (2) 3
(3) 4 (4) 5
बीा्मं निवं् े ्कन रा्मौ्िव्आ ौ र्मी् मेिा्रनेवनँ्बिनई्जनेा् ं् ?
(1) 2 (2) 3
(3) 4 (4) 5
(1) Maximum consumption  Maximum delivery time

46. Minimum level of stock represented by which formula?
(2) Average Consumption  Maximum delivery time

(3) Ordering level – (Average consumption of average delivery period)
(4) Maximum consumption  (Maximum time – Average time)
मक्कूु्कौ्रटॉम्मन््वूिे ्रेा् रनमवन्जनेन् ?
(1) ेगधमे ्द े् ेगधमे ्डड ेसाे्क व
(2) औके्द े् ेगधमे ्डड ेसाे्क व
(3) आ ौ र्रेा्- (औके्डड ेसाे्ेसगध्मन्औके्द े)
(4) ेगधमे ्द े् (ेगधमे ्क व्- औके्क व)
47. Which of the following is NOT a cost record?

(1) Bin Card (2) Stores Ledger
(3) Bill of Material (4) Stores Received Book
निमिनं मे् े ्कौ्मसि्कन् नगे्ाौ मनडम्ि ें् ्?
(1) बबि्मनडम (2) पंडना्दनेन
(3) कन रा्मन्बब (4) कन नि्रन््े्ा्जरटा
48. Calculate EOQ from the following data :
Total annual Consumption 100000 kgs; Cost of carrying : 10% ; Ordering cost : ` 800 ; Purchase
price : ` 4 / kg
9
(1) ` 10,000 (2) ` 20,000
(3) ` 25,000 (4) ` 50,000
निमिनं मे्आँमीं्कौ्EOQ मी्गणिन्माे ्:
मु ्सनव्मम्द े्1,00,000 kgs; ादनस् नगे्: 10%; आ ौ र् नगे्: ` 800; िव्मी े्: ` 4/kg
(1) ` 10,000 (2) ` 20,000
(3) ` 25,000 (4) ` 50,000
49. In a department standard time allowed for a job is 8 hours, Actual time taken to complete is 6
hours. And time rate is ` 20 per hour. What would be the amount of bonus under Halsey plan?
(1) ` 30 (2) ` 20
(3) ` 40 (4) ` 50
मका् वसपनग् े् एम् मनवम् मौ् ल ए् निम् निधनमराे् क व् 8 घंटन् , मनवम् ूण्म ोिौ् े ् गन् सनरेवसम्
क व्6 घंटौ् ्औा्क व् ा्` 20 रने्घंटन् ्।् ौ ्कौ्वोजिन्मौ्े े्बोिक्ानलर् मेिा् ोिा्चनद ए?
(1) ` 30 (2) ` 20
(3) ` 40 (4) ` 50
50. Which of the following overhead classified as Factory overhead?

(1) Salary to office to staff (2) Director fees
(3) Supervisor salary (4) Sales manager salary
निमिनं मे् े ्कौ् मक् ् ा ौ ड्मो्फतटाे् ् ा ौ ड्म ेौ् ं् ?
(1) मनवनम व्रटॉफ्मन्सौेि (2) नि ौ रम्फीक
(3) वमसौ्म्सौेि (4) बबिी्रबंधम्मन्सौेि
51. Legend of Karna' novel is written by

(1) Deepchand (2) Karan Veer Arora
(3) O.P. Aditya (4) Baldevraj
‘ ेजेड् फ्मणम’ उ ्वनक् मकिौ्ल दन् ्?
(1) े चं ्िौ (2) माण्साा्ेाोीन्िौ्
(3) . ा. आद ्व्िौ (4) ब ौ सानज्िौ
52. In which district of Haryana the first Horticulture Science University is being set up ?
(1) Sonipat (2) Karnal
रावनणन्मौ् मक््ज ौ् े ्रथ ्बनगसनिा्वस््
सवस्वन व्रथनव े् मवन्जन्ा न् ्?
(1) कोिा े (2) मािन
(3) मु ्ौु (4) इि े ्कौ्मोई्ि ें
53. When did the Haryana Tilak newspaper start ?
(1) In 1933 (2) In 1923
(3) In 1942 (4) None of these
रावनणन्ने म्ेदबना्मब्रु ् ु आ?
(1) 1933् े (2) 1923् े
(3) 1942् े (4) इि े ्कौ्मोई्ि ें
10
54. What is the minimum age for participation in Panchayat elections ?
(1) 21 years (2) 18 years
(3) 25 years (4) None of these
ंचनवे्चुिनस् े ्पनग् ौिौ्मौ्ल ए््वूिे ्आवु् मेिा् ोिा्चनद ए?
(1) 21्स्म (2) 18्स्म
(3) 25्स्म (4) इि े ्कौ्मोई्ि ें
55. Who has become the first Indian woman to win the world's highest peak Everest from China side
in May, 2017 ?
(1) Sandhya (2) Geeta Zutsi
(3) Seema Antil (4) Anita Kundu
ई् 2017 े ् वस््स् मी् कबकौ् ऊँचा् चोटे् एसाौ रट् मो् चाि् मी् ेाफ् कौ् फे ् मािौ् सन े् े् पनाेाव्
द न्मसि्बि्गई् ्?
(1) कं्वन (2) गाेन्ज्ु का
(3) का न्े््े (4) ेनिेन्मंु डू
56. With which of the following profession Sara Gurpal of Fatehabad, Haryana is associated ?
(1) Modelling (2) Acting
(3) Music (4) Modelling and Acting both
फेौ नबन , रावनणन्मी्कनान्गाु न ्निमि् े ्कौ् मक््वसकनव्मौ्कनथ्जी
ु ा् ु ई् ?
(1) ॉडल ग
ं (2) ए्तटं ग
(3) कंगाे (4) ॉडल ग
ं ्ेथन्ए्तटं ग् ोिं
57. The last assembly elections, 2014 in Haryana were held for the
(1) Eleventh Legislative Assembly (2) Tenth Legislative Assembly
(3) Ninth Legislative Assembly (4) Thirteenth Legislative Assembly
रावनणन् े ्व छ ौ्वसधनिकपन चुिनस, 2014 ु ए्थौ
(1) ्वना सां्वसधनिकपन् ौ ेु (2) कसां्वसधनिकपन् ौ ेु
(3) िससां्वसधनिकपन् ौ ेु (4) ेौा सां्वसधनिकपन् ौ ेु
58. How many seats are allotted to the members of Rajya Sabha from Haryana State ?
(1) 5 (2) 8
(3) 10 (4) 12
रावनणन्ान्व्कौ्ान्व्कपन्मौ्क रवं्मौ्ल ए् मेिा्काटं्मन्आबंटि् ?
(1) 5 (2) 8
(3) 10 (4) 12
59. Which of the following district is not drained by the river Yamuna ?
(1) Panipat (2) Yamunanagar
(3) Karnal (4) Mahendragarh
निमिल खदे् े ्कौ्मसि्कन््ज न्व ुिन्ि े््सनान्लकंगचे्ि ें् ?
11
(1) निा े (2) व ि
ु निगा
(3) मािन (4) ौ ्रगढ़
60. Surender Sharma, the well-known humorist belongs to the district of

(1) Fatehabad (2) Mahendragarh
(3) Bhiwani (4) Panipat
रलक्ध् नरवाकञ्(्वू रारट) काु ौ ्र्र नम्मन्कंबंध्इक््ज ौ्कौ्
(1) फेौ नबन (2) ौ ्रगढ़
(3) लपसनिा (4) निा े
61. The High Court at Lahore was established by the Act of

(1) GOI Act, 1919 (2) GOI Act, 1915
(3) GOI Act, 1935 (4) None of these
न सा्उ्च््वनवन व्मी्रथन िन् मक्ेगधनिव ्मौ्े े् ु ई्था?
(1) GOI ेगधनिव , 1919 (2) GOI ेगधनिव , 1915
(3) GOI ेगधनिव , 1935 (4) इि े ्कौ्मोई्ि ें
62. Where is the biggest animal husbandry farm of Asia situated at Haryana ?
(1) Ambala (2) Bhiwani
(3) Hisar (4) None of these
एलरवन्मन्कबकौ्बीन् रु- न ि्फन ्म रावनणन् े ्म नँ््रथे् ?
(1) ेमबन न (2) लपसनिा
(3) द कना (4) इि े ्कौ्मोई्ि ें
63. What was the tenure of first Governor of Haryana, Shri Dharam Veer ?
(1) Approximately 5 months (2) Approximately 7 months
(3) Approximately 10 months (4) None of these
ला्धा साा, जो् रावनणन्ान्व्मौ् ौ्ान्व न ्थौ , मन्मनवममन ् मेिौ्द िं्मन्ा न्?
(1) गपग्5 ेिौ (2) गपग्7 ेिौ
(3) गपग्10 ेिौ (4) इि े ्कौ्मोई्ि ें
64. In which of the following districts of Haryana, red chestnut soil is found ?
(1) Rohtak (2) Sirsa
(3) Yamunanagar (4) Bhiwani
रावनणन्मौ्निमिल खदे् े ्कौ् मक््ज ौ् े ् न ्चौरटिट्ल ्टे् नई्जनेा् ?
(1) ाो ेम (2) लकाकन
(3) व ुिनिगा (4) लपसनिा
65. Sitaram Panchal performed in all of the following Bollywood movies, except :
(1) Paan Singh Tomar (2) Bandit Queen
(3) Peepli Live (4) Dangal
12
काेनान ् ंचन ्िौ्निमि्कपा्बॉ ेसड
ु ् स
ू ा् े ्े नमनाे्मी् , लकसनव
(1) निलकं ्ेो ा (2) बेडडट्त्साि
(3) ा े् नइस (4) ंग
66. Which sportsperson (of Haryana) from following is not associated with wrestling ?
(1) Yogeshwar Dutt (2) Suman Kundu
(3) Shakshi Malik (4) Chand Ram
निमिल खदे् े ्कौ् रावनणन्मन्मसि्कन्खद नीा्मु्ेा्कौ्ि ें्जुीन् ु आ् ?
(1) वोगौ््सा् ि (2) कु ि्मंु डू
(3) कन्ा् ल म (4) चनं ्ान
67. Haryana Public Service Commission is constructed under which Article of Indian Constitution ?
(1) Article-323 (2) Article-315
(3) Article-317 (4) Article-319
पनाेाव्कंवसधनि्मौ्मसि्कौ्ेिु्छौ ्मौ्े े् रावनणन् ोम्कौसन्आवोग्मन्गठि् ु आ् ?
(1) ेिु्छौ -323 (2) ेिु्छौ -315
(3) ेि्
ु छौ -317 (4) ेि्
ु छौ -319
68. In which district of Haryana is the Mohar Singh Stadium (Mayur) situated ?
(1) Faridabad (2) Ambala
ो ालकं ्रटौ डडव ्( वूा) रावनणन्मौ् मक््ज ौ् े ््रथे् ्?
(1) फाे नबन (2) ेमबन न
(3) मु ्ौु (4) इि े ्कौ्मोई्ि ें्
69. Arrange the following districts of Haryana in descending order according to their population as
per Census-2011 :
1. Faridabad
2. Hisar
3. Panipat
4. Gurgaon
(1) 1, 2, 3, 4 (2) 1, 2, 4, 3
(3) 4, 1, 2, 3 (4) 1, 4, 2, 3
रावनणन् मौ् निमि् ्ज ं् मो् जिगणिन-2011 मौ् ेिुकना् उिमौ् जिकं्वन् मौ् घटेौ् ि ् मौ् आधना् ा्
्वस्रथे्मी्जए्:
1. फाे नबन
2. द कना
3. निा े
4. गुीगनँस
(1) 1, 2, 3, 4 (2) 1, 2, 4, 3
(3) 4, 1, 2, 3 (4) 1, 4, 2, 3
70. Which one of the following state was the theme state in 31st Soorajkund Fair, 2017 ?
(1) Sikkim (2) Bihar
13
(3) Jharkhand (4) None of these
31से ्कूाजमंु ड् ौ न, 2017् े ्था ्ान्व्निमिल खदे् े ्कौ्मसि्कन्ान्व्थन्?
(1) लक्तम (2) बब ना
(3) झनादंड (4) इि े ्कौ्मोई्ि ें
71. Which Rishi is associated with Dhosi Pilgrimage ?

(1) Vishwamitra (2) Bhrigu
(3) Chyavan (4) None of these
ढोका ेाथमरथ मन कमब्ध मक ऋव् कौ ?
(1) वस््
सनल ु (2) पग
ृ ु
(3) ्वसि (4) इि े ्कौ्मोई्ि ें
72. Which Campaign is initiated for women and girls by Manushi Chhillar of Haryana ?
(1) Beti Bachao, Beti Padhao (2) Beti Samriddhi Yojana
(3) Project Shakti (4) None of these
रावनणन्मी् निु्ा्नछ् ा््सनान् द न ं्औा् ी मवं्मौ्ल ए्मसि्कन्ेलपवनि्रनां प् मवन्गवन?
(1) बौटे्बचन , बौटे् ढ़न (2) बौटे्क ्
ृ गध्वोजिन
(3) रोजौतट्र्ते (4) इि े ्कौ्मोई्ि ें
73. All of the following ministries in Haryana Government is alloted to Shri Om Prakash Dhankar,
except :
(1) Agriculture (2) Development and Panchayat
(3) Fisheries (4) Public Works
रावनणन्कामना् े ्निमिल खदे् े ्कौ्कपा् ु
ं न व्ला् रमनर्धिमी्मौ् नक् ं , लकसनव
(1) मृव् (2) वसमनक्एसं् ंचनवे
(3) ्रव (4) ोम्नि नमण
74. Haryana Government has prohibited mixing of __________ with any drink or food article.
(1) Liquid nitrogen (2) Aluminium
(3) Liquid hydrogen (4) Liquid petroleum jelly
रावनणन्कामना्िौ् मका् ौव्वन्दन्व् नथम्मौ्कनथ्__________ मौ्ल लण् ा्रनेबंध् गनवन् ।
(1) रस्िनइरोजि (2) ए्वुल निव
(3) रस् नइरोजि (4) रस् ौरोल व ्जौ े
75. Pehowa, a famous place of Haryana for Pind Daan, is situated in which district ?
(1) Kurukshetra (2) Panipat
(3) Sonipat (4) Hisar
ौ ोसन, व ्ड् नि्मौ्ल ए् रावनणन्मन्रलक्ध्रथ ् मक््ज ौ् े ् ?
(1) मु ्ौु (2) निा े
(3) कोिा े (4) द कना्
14
76. The percentage of earth surface covered by India is
(1) 3.5 (2) 2.9
(3) 2.4 (4) 1.5
मेिौ्रनेरे् ्
ृ सा्मी्के ्मो्पनाे्आसराे्माेन् ्?
(1) 3.5 (2) 2.9
(3) 2.4 (4) 1.5
77. Solid carbon dioxide is known as

(1) Diamonds (2) Dry ice
(3) Mercury (4) Metal
ठोक्मनबमि्डनइ तकनइड्मो्________ म ेौ् ं्।
(1) ेान (2) रु्म्बफम
(3) नान (4) धनेु
78. How many fundamental duties are laid in Constitution of India ?
(1) 11 (2) 12
(3) 9 (4) 13
पनाे्मौ्कंवसधनि् े ् मेिौ् ू पे
ू ्मेम्व्निद े् ं्?
(1) 11 (2) 12
(3) 9 (4) 13
79. Which nation won the first T-20 World Cup of Cricket ?
(1) India (2) Australia
(3) England (4) Pakistan
मक् ौ र्िौ् न्T-20 िमौट्मन्वस््सम ्जाेन्?
(1) पनाे (2) ररौ ल वन
(3) इं् ्ड (4) न मरेनि
80. Choose the word which is different from the rest.

(1) Nokia (2) Samsung
(3) Apple (4) Hyundai
स ्रल ्चुिे्जो्रौ््कौ्लप्ि् ्।
(1) िो मवन (2) कौ कंग
(3) ए (4) ु ं डई
81. Arrange the given items according to increasing order of their size :
1. Mobile
2. Laptop
15
3. TV
4. Home Theatre
(1) 2341 (2) 1324
(3) 1432 (4) 1234
द ए्गए्आवट ं्मो्उिमौ्आमना्मौ्बढ़ेौ्ि ् े ््वस्रथे्माे ् :
1. ोबनइ
2. ौ टो
3. टेसा
4. ो ्गथवौटा
(1) 2 3 4 1 (2) 1324
(3) 1 4 3 2 (4) 1234
82. 6A, ? , 876ABC, 9876ABCD
Complete the series.
(1) 76AB (2) 6ABC
(3) 876A (4) None of these
6A, ? , 876ABC, 9876ABCD
लौणा्मो् ूण्म माे ्।
(1) 76AB (2) 6ABC
(3) 876A (4) इि े ्कौ्मोई्ि ें
83. GRINDING : SXZWJZWS : : RINGING : ?

Choose the same relationship.
(1) XZWSZWS (2) XZXQZJW
(3) XZWJSEJ (4) XZJSWEJ
GRINDING : SXZWJZWS : : RINGING : ?
क नि्कंबंध्मन्चवि्मी्जए्।
(1) XZWSZWS (2) XZXQZJW
(3) XZWJSEJ (4) XZJSWEJ
84. The average of 11 results is 50. If the average of first 6 results is 49 and that of last 6 is 52, find
the 6th result.
(1) 50 (2) 52
(3) 56 (4) 60
11् राणन ं् मन् औके्50् ् ।् वद ् ौ् 6् राणन ं् मन् औके् 49् ो् ेथन् ेंने ्6् राणन ं् मन्
औके्52् ो, ेो्6ठे ् राणन ्मो्ञने्मी्जए्।
(1) 50 (2) 52
(3) 56 (4) 60
85. In a group of 26 persons, 15 like tea, while 18 like coffee, there is none who dislikes both. The
number of persons who like both tea and coffee is
(1) 9 (2) 7
(3) 5 (4) 3
16
ेवं्मौ्एम्क ू ् े ् 15्मो्चनव् कं ् ्औा्18्मो्मॉफी् कं ् ्।्ऐकन्मोई्पा्ि ें् ्
26््व्त्
्जकौ् ोिं्िन कं ् ं्।्चनव्औा्मॉफी् ोिं्मो् कं ्मािौ्सन ौ््व्त्
े वं्मी्कं्वन्
(1) 9 (2) 7
(3) 5 (4) 3
86. When 40% of a number is added to 42, the result is that number itself. The number is
(1) 110 (2) 100
(3) 60 (4) 70
वद ् मका्कं्वन्मन्40% 42 े ्जोीन्जनए, ेो् राणन ्स े्कं्वन् , ेो्कं्वन्
(1) 110 (2) 100
(3) 60 (4) 70
87. In an examination, 52% of the candidates failed in English, 42% in Mathematics and 17% in both.
The number of those who passed in both the subjects is
(1) 83% (2) 23%
(3) 64% (4) None of these
एम् ाे्न् े , 52% र्वनरा्ेंरौजा् े ्ेिुिाणम् ु ए, 42% गखणे् े्ेथन्17% ोिं् े्ेिि
ु ाणम् ु ए्।् ोिं्
वस्वं् े ्उिाणम् ोिौ्सन ं्मी्कं्वन्
(1) 83% (2) 23%
(3) 64% (4) इि े ्कौ्मोई्ि ें्
88. Rusting of iron requires

(1) only oxygen (2) only water
(3) oxygen and water (4) no oxygen and no water
ो ौ ् े ्जंग् गिौ्मौ्ल ए्आस्वम्
(1) मौस ् तकाजि (2) मौस ् निा
(3) तकाजि्औा् निा (4) तकाजि्औा् निा्मुछ्पा्ि ें
89. The male sex hormone secreted by the testes is

(1) Testosterone (2) Estrogen
(3) Progesterone (4) Progestogen
टौ रटेक््सनान्रुनवसे्िा्ल ग
ं ् न ोि् ्
(1) टौ रटोरटौ ाोि (2) एररोजि
(3) रोजौरटौ ाोि (4) रोजौरटोजि
90. The rate of flow of an electric charge is known as

(1) Electrical potential (2) Electric current
(3) Electric conductance (4) Electric resistance
वस्वुे्आसौर्मौ्रसन ्मी् ा्मो्म न्जनेन् ्
(1) वस्वे
ु ्वसपस (2) वस्वे
ु ्धनान
(3) वस्वुे्चन मेन (4) वस्वुे्रनेाोध
17
91. What is the synonym of 'vanquish' ?
(1) conquer (2) introduce
(3) error (4) surprise
92. What is the antonym of 'optimist' ?

(1) weak (2) guilty
(3) immature (4) pessimist
93. Give one word substitute of 'one who is indifferent to pleasure or pain' ?
(1) plutocracy (2) desperate
(3) stoic (4) philanderer
94. Fill in the blank using the correct article.

Mr. James is ___________ Englishman
(1) a (2) an
95. Fill in the blank using the correct conjunction.

I will drink Pepsi ___________ I finish my lunch.
(1) and (2) after
(3) but (4) although
96. ‘ाेिन्िौ्म निा्ल दमा् ुारमना्रन्े् मवन्।’ मक्सनतव्मन्उ न ाण् ्?

(1) का ्सनतव (2) कंवुते्सनतव
(3) ल ल्सनतव् (4) इि े ्कौ्मोई्ि ें्
97. ‘स ् धुा्गनेा् ्।्ाौ दनं मे्रल ् िवन-वसरौ्ण्मन्मसि्कन्रमना् ्?

(1) रथनिसनचम् िवन-वसरौ्ण (2) गण
ु सनचम् िवन-वसरौ्ण
(3) कं्वनसनचम् िवन-वसरौ्ण् (4) ाेनेसनचम् िवन-वसरौ्ण
98. ‘जो्म न्गवन् ’ सनतवनंर्मौ्ल ए्एम्रल ्

(1) मथि (2) म्थम
(3) मगथे् (4) कंसन ्
99. ‘फूँम्फूँम्मा् ा्ादिन’ ु नसाौ ्मन्ेथम्

(1) धााौ -धााौ ्च िन (2) डा्मा्म ्ादिन
(3) ा्ादेौ् ु ए्फूँम् नािन् (4) कोच-वसचना्मा्मन ्मािन्
100. ' ो्कस' मन्कंगध-वसर ्

(1) न्+ उ्कस (2) ँ्+ उ्कस
(3) नि्+ उ्कस (4) ो्+ उ्कस
18
___________
19
Afternoon Session, 06.04.2018
1. Material control does not cover the following stage

(1) Purchase of materials (2) Storing of materials
(3) Issue of materials (4) Production
निमिनं मे् े ्कौ् मक्चाण् ा्कन रा्निवंुण् नगू्ि ें् ोेन्?
(1) कन रा्मी्दाे (2) कन रा्मन्पंडनाण
(3) कन रा्जनाे्मािन (4) उ् न ि
2. Material control aims at achieving effective ______.

(1) material management (2) quality control
(3) accounting of material (4) material supply
कन रा्निवंुण्मन्उ् ौ ्व्तवन्रपनसा्रन्े्मािन् ?
(1) कन रा्रबंधि (2) गण
ु ेन्निवंुण
(3) कन रा्मन् ौदनंमि (4) कन रा्आ ूनेम
3. _________ is a technique of material cost control which leads to low carrying cost as a result of
low investment in inventory.
(1) ABC Analysis (2) IIT Inventory System
(3) VED Analysis (4) Perpetual Inventory System
_________ कन रा् नगे्निवंुण्मी्स ्ेमिाम् ््जक े ् इ्से टाे् े ् म ्निसौर्मौ् राणन ्रस ्
निमि्ादनस् नगे् ोेा् ्।
(1) ABC वस्् ौ्ण (2) IIT इ्से टाे्रणन े
(3) VED वस्् ौ्ण (4) निां ेा्इ्से टाे्रणन े
4. If efficie cy of orker is elo 0% the as per Merrick’s Differe tial Piece ‘ate “yste orker
will get __________
(1) Normal piece rate wages  110% (2) Normal piece rates  120%
(3) Normal piece rate wages  80% (4) Normal price rate wages
वद ् मका्लल म्मी् ्ेन्80% कौ् म ् ो्ेो् राम्वसपौ े्उजाेा् ा्रणन े्मौ्ेिुकना्लल म्मो्
________ ल ौगा्।्
(1) कन न्व्उजाेा् ा् ज ाू े् 110% (2) कन न्व्उजाेा् ा् 120%
(3) कन न्व्उजाेा् ा् ज ाू े् 80% (4) कन न्व्उजाेा् ा् ज ाू े
5. Overtime worked on account of abnormal conditions such as flood, earthquake etc

(1) should not be charged to cost, but to Costing P & L A/c.
(2) should be treated as prime cost
(3) should be treated as administrative overhead cost
(4) None of these
बनढ़, पूमं ्आद ्जका्ेकन न्व््रथनेवं् े ् मवौ्गवौ् साटनइ ्मनवम्मो
(1) नगे् े ्ि ें्ब््म्P & L A/c नगे्निधनमाण् े ्िन ौ्मािन्चनद ए्।
(2) ु्व् नगे् निा्जनिा्चनद ए्।
(3) ररनकनिम् सा ौ ड् नगे् निा्जनिा्चनद ए्।
(4) इि े ्कौ्मोई्ि ें्
6. Secondary packing expenses are __________
(1) Part of cost of production
(2) Part of production overheads
(3) Part of distribution overheads
(4) Written-off to costing profit and loss account
गसण् मं ग््वव् ्:
(1) उ् न ि् नगे्मन्पनग (2) उ् न ि् सा ौ ड्मन्पनग
(3) वसेाण् सा ौ ड्मन्पनग (4) नगे् नप्स् ननि्दनेौ्मौ्ब्टौ -दनेौ
7. Which of the following is usually classed as stepped cost?
(1) “uper isor’s ages (2) Raw materials
(3) Cost apportionment (4) Cost allocation
निमिनं मे् े ्कौ् मकौ्आ ेसा् ा्को ननिे् नगे् निन्जनेन् ्?
(1) वमसौ्म् ज ाू े (2) म्चन् न
(3) नगे्पनगनंर (4) नगे्आसंटि
8. The main difference between the weighted-average and FIFO cost flow assumptions under a
process costing system is
(1) The FIFO method mixes the opening WIP with current units started, while the weighted-
average method keeps these costs in distinct and separate layers.
(2) The weighted-average method mixes the opening WIP with current units started, while
the FIFO method keeps these units and costs in distinct and separate layers.
(3) The FIFO method mixes the opening WIP with current units started, while the weighted-
average method mixes the closing WIP with current units started.
(4) The weighted-average method mixes the opening WIP with current units started, while
the FIFO method mixes the closing current units started.
र िवन् नगे् निधनमाण् रणन े् मौ् े े् पनराे् औके् औा् FIFO नगे् रसन ् ेिु नि् मौ् बाच् ्
ु व्
ेंेा्तवन् ्?
(1) FIFO ्धने् े ् रु आेा् WIP सजू न् रु ् मी् गई् इमनइवं् मन् ल लण् माेा् , जब म् पनराे्
औके् ्धने्इि् नगे्मो्लप्ि्औा्े ग् ाें् े ्ादेा् ्।्
(2) पनराे्औके् ्धने् े ् रु आेा्WIP सजू न्रु ्मी्गई्इमनइवं्मन्ल लण्माेा् , जब म्
FIFO ्धने्इि्इमनई्स् नगे्मो्लप्ि्औा्े ग् ाें् े ्ादेा् ्।्््््
(3) FIFO ्धने् े ् रु आेा् WIP सजू न् रु ् मी् गई् इमनइवं् मन् ल लण् माेा् , जब म् पनराे्
औके् ्धने्ेंने ्WIP मौ्रु ्मी्गई्इमनइवं्मन्ल लण्माेा् ्।
(4) औके्पनराे् ्धने् े ् रु आेा्WIP सजू न्रु ्मी्गई्इमनइवं्मन्ल लण्माेा् , जब म््
FIFO ्धने्आामप्मी्गई् सजू न्इमनइवं्मन्ेंने ्कौ्ल लण्माेा् ।्््
9. In process costing, if an abnormal loss arises, the process account is generally
(1) Debited with the scrap value of the abnormal loss units.
(2) Debited with the full production cost of the abnormal loss units.
(3) Credited with the scrap value of the abnormal loss units.
2
(4) Credited with the full production cost of the abnormal loss units.
कंकनधि् नगे् े , वद ्ेकनधनाण् ननि् ो्जनए, ेो्र िवन्दनेन्आ ेसा् ा
(1) ेकन न्व् ननि्इमनइवं्मौ्ा् े् ू्व्मौ्कनथ्िन ौ् मवन्जनेन् ्।
(2) ेकन न्व् ननि्इमनइवं्मौ् ूण्म उ् न ि् नगे्मौ्कनथ्िन ौ् मवन्जनेन् ्।
(3) ेकन न्व् ननि्मौ्इमनइवं्मौ् ्
ू व्मौ्कनथ्ज न् मवन्जनेन् ।
(4) ेकन न्व् ननि्मौ् ण
ू ्म उ् न ि् नगे्मौ्कनथ्ज न् मवन्जनेन् ।
10. Difference between by-products and main products is _________

(1) Number of units per processing period (2) Weight or volume of outputs per period
(3) Amount of sales value per unit (4) None of these answers is correct
उ -उ् न ्औा् ु्व्उ् न ् े ्तवन्ेंेा् ्?
(1) रने्र िवन्ेसगध् े ्इमनइवं्मी्कं्वन (2) आउट ुट्रने्ेसगध्मन्पना्वन् नुन
(3) रने्वनू िट्बबिी् ्
ू व्ानलर (4) इि े ्कौ्मोई्उिा्क े्ि ें् ्।््
11. In _________ method, the estimated profit from the sale of by-product, selling and distribution
expenses and further processing costs after the split-off point are deducted from sales value of
by-products and the net amount is credited to the main products.
(1) Other Income Method (2) Opportunity Cost Method
(3) Reverse Cost Method (4) Survey Cost Method
__________ ्धने् े ् उ -उ् न ् मी् बबिी् कौ् ेिु ननिे् नप, बबिी् स् वसेाण् ्वव् औा् वसपन्जे्
बब् ्ु मौ्बन ्आगौ् मी्र िवन् नगे्मो्उ -उ् न ं्मौ्बबिी् ू्व्कौ् घटनवन्जनेन् ्औा्रु्ध्ानलर्
मो् ु्व्उ् न ् े ्ज न् मवन्जनेन् ्।
(1) े्व्आव् ्धने (2) ेसका् नगे् ्धने
(3) वस ो ् नगे् ्धने (4) कसे्ण् नगे् ्धने
12. I ake or uy’ decisio , it is profita le to uy fro outside o ly he the supplier’s price is
elo the fir ’s o ______.
(1) Variable cost (2) Fixed cost
(3) Total cost (4) Prime cost
नि नमण् मािन् वन् दाे िन' मौ् निणमव् े , बन ा् कौ् दाे िन् ेपा् नपमनाे् ् जब् आ ूनेममेनम् मी् मी े्
फ ्म मी्े िा्_________ कौ्म ् ो्।
(1) रासेण् नगे (2) रथनई् नगे
(3) मु ् नगे (4) ु्व् नगे
13. The _____ method confirms with the accounting standards.

(1) Variable costing (2) Absorption costing
(3) Direct Costing (4) None of these
_________ ्धने् ौदनंमि् निमं्मी् ु््ट्माेा् ्।
(1) रासेण् नगे्निधनमाण (2) ेसरो्ण् नगे्निधनमाण्
(3) र्व्् नगे् (4) इि े ्कौ्मोई्ि ें्
14. If more direct materials were used for production than were allowed for the output, then the
__________.
3
(1) Direct labour efficiency variance will be unfavourable
(2) Direct labour rate variance will be favourable
(3) Direct material price variance will be favourable
(4) Direct materials usage variance will be unfavourable
वद ्आउट ुट्मौ्ल ए्द ए्गए्मी्ेु िन् े् उ् न ि्मौ्ल ए्ेगधम्कन रा्मन्उ वोग् मवन्गवन्थन्
ेो
(1) र्व््ल ् ्ेन्ेंेा्रनेमू ् ोगन्। (2) र्व््ल ् ा्ेंेा्ेिुमू ् ोगन्।
(3) र्व््कन रा् ्
ू व्ेंेा्ेिम
ु ू ् ोगन्। (4) र्व््कन रा्उ वोग्ेंेा्रनेमू ् ोगन्।
15. Total Labour cost variance =

(1) Standard rate (standard time for actual output – actual time paid)
(2) Standard cost of labour – actual cost of labour
(3) Standard rate (standard time for actual output – actual time work)
(4) Actual time taken (standard rate – actual rate)
मु ्ल ् नगे्ेंेा
(1) निम् ा्(सनरेवसम्आउट ुट्मौ्ल ए् निम्क व्–्सनरेवसम्पुगेनि्क व)
(2) निम्ल ् नगे्– सनरेवसम्ल ् नगे
(3) निम् ा्(सनरेवसम्आउट ुट्मौ्ल ए् निम्क व्– सनरेवसम्क व्मनवम)
(4) ल वन्गवन्सनरेवसम्क व्( निम् ा्– सनरेवसम् ा)
16. A very high current ratio will

(1) increase the profitability (2) have adverse impact on profitability
(3) not affect the profitability (4) None of these
े्वगधम्चन ू्ेिु ने्कौ्तवन् ोगन्?
(1) नपर ेन् े ्स्
ृ गध (2) नपर ेन् ा्वस ाेे्रपनस
(3) नपर ेन् ा्मोई्रपनस्ि ें (4) इि े ्कौ्मोई्ि ें्
17. A ________ proprietary ratio indicate that the firm is not taking benefit of trading on equity.
(1) high (2) low
(3) very low (4) nil
__________ रसनल ्स्ेिु ने्इंगगे्माेन् ् म्फ ्म इ्तसटे् ा््वन ना्मन् नप्ि ें् ौ्ा े् ्।
(1) उ्च (2) निमि
(3) ब ु े्म (4) रू्व
18. Interest coverage ratio is ______.
(1) Liquidity ratio (2) Activity ratio
(3) Solvency ratio (4) Profitability ratio
लवनज्मसाौ ज्ेिु ने्तवन् ्?
(1) िम े्ेिु ने (2) गनेवसगध्ेिु ने
(3) ऋणरोध्् ेन्ेिु ने (4) नपर ेन्ेिु ने
19. When closing balance of profit and loss account is starting point, which of the following item will
not be added to calculate funds from operation?
(1) Pre-acquisition dividend received (2) Provision for depreciation
(3) Interim dividend (4) Interest on debenture
4
नप्स् ननि्दनेौ् मन्ज न्रौ््रु आेा्बबं ्ु ो, ेो् राचन ि्कौ् निगध्मी्गणिन्मौ्ल ए्निमिनं मे्
े ्कौ् मक्आइट ्मो्ि ें्जोीन्जनएगन्?
(1) ूस-म ेजमि् नपनंर्रन्े (2) ू्वानक्मौ्ल ए्रनसधनि
(3) ेंेरा ् नपनंर (4) ऋण ु् ा्लवनज
20. Declaration of final dividend, result in

(1) increase in cash (2) decrease in cash
(3) no change in cash (4) not treated as cash flow
ेंने ् नपनंर्मी्घो्णन्कौ्तवन् ोेन् ्?
(1) िम े् े ्स्
ृ गध (2) िम े् े ्म ा
(3) िम े् े ्मोई्ब नस्ि ें (4) िम ्रसन ्ि ें् निन्जनेन
21. Issue of fully paid bonus shares, result in

(1) increase in cash (2) decrease in cash
(3) no change in cash (4) not treated as cash flow
ूण्म र ि्बोिक्ेंरं्(रौवा) मो्जनाे्मािौ्कौ्तवन् ोेन् ्?
(1) िम े् े ्स्
ृ गध (2) िम े् े ्म ा
(3) िम े् े ्मोई्ब नस्ि ें (4) िम ्रसन ्ि ें् निन्जनेन
22. A machinery is purchased on 1st April, 2005 for ` 10,00,000. Its installation charges were `
1,00,000. But its market value as on 31st March, 2006 was ` 13,00,000. If the company shows the
machinery at ` 13,00,000 in its B/S, which of the following concepts is not followed by the
company?
(1) Cost concept (2) Matching concept
(3) Realisation concept (4) Periodicity concept
एम् रािाे् 1 ेर ् 2005 मो् ` 10,00,000 े ् दाे े् जनेा् ् ।् इकमी् रथन िन् रपना् ` 1,00,000 थौ।्
ौ मि्31 नचम, 2006 मो्इकमन्बनजना् ू्व््` 13,00,000 नद्थन्।्वद ्मं िा्े िा्B/S े ् रािाे्
मन् ` 13,00,000 नद्मी्द दनए, ेो्मं िा््सनान्निमि्कौ् मक्कंम् िन्मन् न ि्ि ें् मवन्
गवन् ्?
(1) नगे्कंम् िन (2) ेिु ेन्कंम् िन
(3) उगन े्कंम् िन (4) आसगधमेन्कंम् िन
23. Accounting cycle starts with _________ ends with _________.
(1) Recording of transactions, preparation of final accounts
(2) Recording of transactions, posting them in ledger.
(3) Recording & posting of transaction, preparation of final accounts
(4) None of these
ौदनंमि्चि्________ कौ्रु ् ोेन् ्औा्________ कौ्क न्े् ोेन् ्।
(1) ौि ौ ि्मो् जम्मािौ, ेंने ्दनेौ्ेवना्मािौ
(2) ौि ौ ि्मो् जम्मािौ, उ् े ्दनेनब े् े ्दनेवनिौ
(3) ौि् ौ ि्मो् जम्स्दनेवनिौ, ेंने ्दनेौ्ेवना्मािौ
24. Patent Right is
5
(1) Personal Account (2) Real Account
(3) Nominal Account (4) Expense Account
रस्( ौटौ्ट) ेगधमना्तवन् ्?
(1) ्व्तेगे्दनेन (2) सनरेवसम्दनेन
(3) िन नु्दनेन (4) ्वव्दनेन
25. Which of the following is both a principal as well as a subsidiary book?

(1) Sales Book (2) Purchase Book
(3) Cash Book (4) Bills Receivable Book
निमिनं मे् े ्कौ्मसि्का् ्
ु व्औा्क नवम्ब े् ोिं् ं्?
(1) बबिी्ब े (2) िव्ब े
(3) ाोमी्ब े (4) बब ्रन्व्ब े
26. B/P ` 20,000 creditors ` 10,000, Debtors ` 5,000, Investment ` 2,00,000 Plant and Machinery is `
1,50,000, closing stock is ` 20,000, find the capital.
(1) ` 3,55,000 (2) ` 2,00,000
(3) ` 3,44,000 (4) ` 3,45,000
B/P ` 20,000, ौि ना्` 10,000, ौ ि ना्` 5,000, निसौर्` 2,00,000, कंवंु्स् रािाे्` 1,50,000, ेंने ्
रटोम्` 20,000् ो, ेो् ज
ंू ा् ेन्माे ्।
(1) ` 3,55,000 (2) ` 2,00,000
(3) ` 3,44,000 (4) ` 3,45,000
27. An item of ` 72 has been debited to a personal account as ` 27, is an error of

(1) Commission (2) Omission
(3) Principle (4) None of these
` 72्मौ्एम्आइट ्मो्निजा्दनेौ् े ्` 27्िन ौ्मा्द वन, व ् मक्ेा ्मी्ग ेा् ्?
(1) माण (2) ेमाण
(3) लक्धनंे (4) इि े ्कौ्मोई्ि ें्
28. Out of the following the example of error of principle is

(1) Omitted to record sales in sales book ` 500.
(2) Under total of purchase book ` 100.
(3) Purchased furniture ` 1,000 was recorded in Purchase A/c.
(4) None of these
निमिनं मे् े ्कौ्ुुदट्मन्लक्धनंे्मन्उ न ाण्मसि्कन् ्?
(1) बबिी्ब े् े ्` 500 मी्बबिी्मो्छोी् ौ िन्।
(2) िव्ब े् े ्` 100 मन्िव्वोग्
(3) ` 1,000्मी्फिणचा्दाे ्मो्िव्A/c े ्द दनिन्।
29. Insurance received by the company is what for the company?

(1) Capital expenditure (2) Revenue expenditure
(3) Capital receipt (4) Revenue receipt
मं िा््सनान्रन्े्बा न्मं िा्मौ्ल ए्तवन् ्?
6
(1) ंज
ू ागे््वव (2) ानजरस््वव
(3) ूंजागे्रन््े (4) ानजरस्रन््े
30. Bank pass book is a

(1) Copy of custo er’s accou t i a k ooks
(2) Bank column of cash book
(3) Both Copy of custo er’s accou t i a k ooks a d Ba k colu of cash ook
(4) None of these
बंम् नक-बुम्तवन् ्?
(1) बंम्ब े् े ्रन म्मौ्दनेौ्मी्रने
(2) ाोमी्ब े्मन्बंम्मॉ
(3) बंम्ब े् े ्रन म्मौ्दनेौ्मी्रने्स्ाोमी्ब े्मन्बंम्मॉ ् ोिं
31. Which of these types of errors are not detected during Bank Reconciliation?
(1) Cash embezzlement by cashier
(2) Cheques deposited but not credited by bank
(3) Casting mistakes in bank column of cash book
(4) Interest or commission charged by the bank not accounted in cash book
निमिनं मे् े ्कौ्मसि्का्ुुदट्बंम्क नवोजि्मौ् सानि् मी् े ्ि ें्आेा्?
(1) दजनंचा््सनान्िम े्मन्गबि
(2) चम्ज न् ौ मि्बंम््सनान्ज न्ि ें् ौ िन
(3) ाोमी्ब े्मौ्बंम्मॉ ् े ्ग ेा
(4) बंम््सनान्ल वन्गवन्लवनज्वन्म ारि्मन्द कनब्ाोमी्ब े् े ्ि ें्ादिन्।
32. If the balance as per cash book is 20,000 and cheques of ` 3,000 deposited in bank are not yet
collected and cheques issued of ` 2,000 were not presented for payment then, the balance as
per pass book will be:
(1) ` 19,000 (2) ` 21,000
(3) ` 25,000 (4) ` 15,000
वद ्ाोमी्ब े्मौ्द कनब्कौ्रौ््` 20,000 ्औा्बंम् े ्ज न् मवन्गवन्3,000 मन्चम्ज न्ि ें्द वन्
गवन् ्औा्` 2,000 मन्जनाे्चम्पग
ु ेनि्मौ्ल ए्ररेुे्ि ें् मवन्गवन् ो, ेो् नक्बम
ु ्मौ्ेिक
ु ना्
मेिन्रौ्् ोगन्?
(1) ` 19,000 (2) ` 21,000
(3) ` 25,000 (4) ` 15,000
33. The number of production units expected to be obtained from the use of an asset by an
enterprise is called as
(1) Unit life (2) Useful life
(3) Production life (4) Expected life
मका् उ्वोग् ्सनान् मका् राकं वि् मन् उ वोग् मामौ् रन्े् ोिौ् सन ौ् उ् न ि् इमनइवं् मी् ेिु ननिे्
कं्वन्तवन्म नेा् ्?
(1) इमनई्मन (2) उ वोगा्मन
(3) उ् न ि्मन (4) ेिु ननिे्मन
7
34. If diminishing value method is used then the amount of depreciation charged to P & L A/c. is
(1) equal in all years (2) decreases year after year
(3) increases year after year (4) None of these
वद ्ानक नि् ्
ू व् ्धने्मन्उ वोग् मवन्गवन् ो, ेो्P & L दनेौ् े ् रपनराे् ्
ू वानक्ानलर् मेिा्
ोगा्?
(1) कपा्स्ं् े ्बानबा (2) ा्स्म्घटेा
(3) ा्स्म्बढ़ेा (4) इि े ्कौ्मोई्ि ें्
35. Net profit is equal to

(1) Gross profit minus expenses
(2) Net sales plus purchase minus gross profit
(3) Expenses minus gross profit
(4) Gross profit minus net sales plus purchases
रु्ध् नप् मकमौ्बानबा् ्?
(1) कम ् नप् े्कौ््वव्घटनिन्।
(2) रु्ध्बबिी्स्दाे ् े ्कौ्कम ् नप्घटनिन्।
(3) ्वव् े ्कौ्कम ् नप्घटनिन्।
(4) कम ् नप्कौ्रु्ध्बबिी्घटनिन्स्दाे ्जोीिन्।
36. Under – statement of closing work in progress in the period will
(1) understate cost of goods manufactured in that period
(2) overstate current assets
(3) overstate gross profit from sales in that period.
(4) understate net income in that period.
एम्ेसगध् े ्जनाे्मनवम्क न ि्मन्ि ्उ् ौद् ोेन्
(1) उक्ेसगध् े ्निल े
म ् न ्मी्म ् नगे्द दनिन्।
(2) सजू न् राकं विवं्मो्बढ़नमा्द दनिन्।
(3) उक्ेसगध् े ्बबिी्कौ्कम ् नप्मो्ेगधम्द दनिन्।
(4) उक्ेसगध् े ्रु्ध्आव्म ्द दनिन्।
37. In general, the accounts in the income statement are known as

(1) Permanent accounts (2) Temporary accounts
(3) Unearned revenue accounts (4) Contra-asset accounts
आ ेसा् ा, आव्वससाण् े ्दनेौ्मो्तवन्म ेौ् ्?
(1) रथनई्दनेन (2) ेरथनई्दनेन
(3) ेि्जमे्ानजरस्दनेन (4) रने-कं वि्दनेन
38. If Prepaid Wages’ is gi e i Trial Bala ce, it is sho i

(1) Debit of Trading A/c. (2) Debit of Trading A/c and Assets side of B/S
(3) Debit of P & L A/c (4) Assets side of the B/S
वद ्म्चौ्गच्ठौ ्दनेौ् े ् “ ूस्म पुगेनि् ज ाू े” े्गई् ो, ेो्व ् मक े ् रनमवन्जनेन् ्?
8
(1) ्वन ना्A/c े ्िन ौ (2) ्वन ना् A/c े ् िन ौ् औा् B/s मौ् कं वि् मी्
ेाफ
(3) P & L A/c. मौ्िन ौ (4) B/S मौ्कं वि्मी्ेाफ
39. In the absence of partnership deed, interest on loan is payable at the rate of
(1) 5% (2) 7%
(3) 6% (4) 4%
कनझौ नाे्वस ौद्मौ्ेपनस् े , ऋण् ा् ौ व्लवनज् मक् ा् ा् ्?
(1) 5% (2) 7%
(3) 6% (4) 4%
40. Which of the following is NOT a feature of Joint Venture?

(1) There is no common firm name.
(2) There is no specific act for joint ventures.
(3) The profit/loss is to ascertained at the starting of the joint venture.
(4) The doctrine of implied authority is not applicable.
निमिनं मे् े ्कौ्मसि्का्दनलकवे्कंवुते्उ ि ्मी्ि ें् ्?
(1) फ ्म मन्कनझन्िन ्ि ें् ोेन्।
(2) कंवुते्उ ि ्मन्मोई्दनक्मनवम्ि ें् ोेन्।
(3) कंवुते्उ ि ्मी्रु आे् े ् नप/ ननि् न ू ्् मवन्जनिन् ्।
(4) निद े्रनगधमना्मन्लक्धनंे् नगू्ि ें् ोेन्।
41. In the absence of a agreement, the partners are entitled to
(1) Salary (2) Interest on loan
(3) Commission (4) All of these
ेिुबंध्मौ्ेपनस् े , कनझौ ना् मकमौ् म ना् ्?
(1) सौेि (2) ऋण् ा्लवनज
(3) म ारि (4) वौ्कपा
42. Morseny Ltd. issued 2,000, 15% debentures of ` 100 each at a premium of 10% which are
redeemable after 10 years at a premium of 20%. The discount of loss on redemption of
debenture to be written off every year is
(1) ` 20,000 (2) ` 10,000
(3) ` 40,000 (4) None of these
ोकेिा्ल ल टौ ड्िौ्10% मौ्ेगध ू्व् ा्` 100 सन ौ्15% मौ्2,000 ऋण ु्जनाे् मए् ं्जो्10 स्म्बन ्
20% ेगध ू्व् ा्वस ोचिाव् ्।्ऋण ु्मौ्वस ोचि् ा् ा्कन ्ब्टौ ् दनेौ् े् डन िौ् सन े्छूट् ननि्
्
(1) ` 20,000 (2) ` 10,000
(3) ` 40,000 (4) इि े ्कौ्मोई्ि ें्
43. A debenture holder is entitled to

(1) Fixed dividend (2) Share in profits
(3) Voting rights in the company (4) Interest at the fixed rates
ऋण ु्धनाम् मकमन् म ना् ्?
9
(1) ेव् नपनंर (2) नप् े ्द रकन
(3) मं िा् े ् ेनगधमना (4) ेव् ा् ा्लवनज
44. G Ltd. acquired assets worth ` 7,50,000 from H Ltd. by issue of shares of ` 100 at a premium of
25%. The number of shares to be issued by, G Ltd. to settle the purchase consideration is
(1) 6,000 Shares (2) 7,500 Shares
(3) 9,375 Shares (4) 5,625 Shares
G ल ल टौ ड्` 7,50,000्मी्कं ने्H ल ल टौ ड्कौ्25%्मौ्ेगध ू्व् ा्` 100्मौ्रौवा्जनाे्मामौ्े्जमे्
माेा् ्।्िव्रनेफ ्मो् ूान्मािौ्मौ्ल ए्G ल ल टौ ड्मो् मेिौ्रौवा्जनाे्मािौ् ोगौ्?
(1) 6,000्रौवा् (2) 7,500्रौवा
(3) 9,375्रौवा (4) 5,625्रौवा
45. Which of the following is not a capital profit?

(1) Profit prior to incorporation of the company
(2) Profit from the sale of fixed assets
(3) Premium on issue of shares
(4) Compensation received on the termination of a contract.
निमिनं मे् े ्कौ्मसि्कन् ज
ंू ागे् नप्ि ें् ्?
(1) मं िा्मौ्निग ि्कौ् स
ू ्म मन् नप (2) रथनई् राकं विवं्मी्बबिी्कौ् नप
(3) रौवां्मो्जनाे्मािौ् ा (4) कंवस न्क न्े्मािौ् ा्रन्े््ने नू ेम
46. When shares are issued to promoters for their services, the account that will be debited is
(1) Preliminary Expenses A/c (2) Goodwill A/c
(3) Promoters A/c (4) Share Capital A/c
रसेममं्मो्उिमी्कौसन ं्मौ्ल ए्रौवा्द ए्जनेौ् ं , ेो्उ् े ् मक्दनेौ्मौ्िन ौ्डन न्जनएगन्?
(1) रनां लपम््वव्दनेन (2) कनद्दनेन
(3) रसेमम्दनेन (4) रौवा् ँज
ू ा्दनेन
47. Dividends are usually paid on

(1) Authorised Capital (2) Issued Capital
(3) Called – up Capital (4) Paid – up Capital
नपनंर्आ ेसा् ा् मक् ा्द वन्जनेन् ्?
(1) रनगधमृे् ँज
ू ा (2) निगमे् ँज
ू ा
(3) नँग् ँज
ू ा (4) र ि् ँज
ू ा
48. Profit prior to incorporation is an example of

(1) Revenue reserve (2) Secret reserve
(3) Capital reserve (4) General reserve
निग ि्कौ् ौ्मन् नप् मकमन्उ न ाण् ्?
(1) आव्आाष्े्निगध (2) गु्े्आाष्े
(3) ँज
ू ा्आाष्े (4) कन न्व्आाष्े
10
49. Pro-Rata allotment is done in case of
(1) Full subscription (2) Over subscription
(3) Under subscription (4) Shares issued at premium
मक् न ौ् े्वथनिु ने्आसंटि् मवन्जनेन् ्?
(1) ूण्म ेलप नि (2) ेगधम्ेलप नि
(3) म ्ेलप नि (4) ेगध ू्व् ा्जनाे्रौवा
50. Which of the following statement is true?

(1) Authorised Capital = Issued Capital (2) Authorised Capital > Issued Capital
(3) Paid up Capital > Issued Capital (4) None of these
निमिनं मे् े ्मसि्कन्मथि्क े् ्?
(1) रनगधमृे् ँज
ू ा्= निगमे् ँज
ू ा (2) रनगधमृे् ँज
ू ा्> निगमे् ँज
ू ा
(3) र ि् ँज ू ा्> निगमे् ँज
ू ा (4) इि े ्कौ्मोई्ि ें्
51. Who is the current Advocate General of Haryana ?
(1) Baldev Raj Mahajan (2) O.P. Aditya
(3) Anil Vij (4) None of these
रावनणन्मौ्सेम नि्एडसोमौट्जिा ्मसि् ं्?
(1) ब ौ सानज् नजि (2) . ा. आद ्व
(3) ेनि ्वसज (4) इि े ्कौ्मोई्ि ें
52. Which festival is also called Basoda ?

(1) Gugga Navmi (2) Teej
(3) Sheetala Ashtami (4) Somwati Amavasya
मक्उ्कस्मो्बकोडन्पा्म न्जनेन् ?
(1) गु्गन्िस ा (2) ेाज
(3) राे न्े्ट ा (4) को सेा्े नसरवन्
53. Who was the editor of Haryana Tilak ?

(1) Pandit Nekiram Sharma (2) Rao Tula Ram
(3) Pandit Shriram Sharma (4) Hardev
रावनणन्ने म्मौ्कं न म्मसि्थौ?
(1) ंडडे्िौमीान ्र नम (2) ानस्ेु नान
(3) ंडडे्लाान ्र नम (4) ा ौस
54. How much is the minimum educational qualification set for women and scheduled castes to
participate in Panchayat elections ?
(1) 10 pass (2) 8 pass
(3) 12 pass (4) None of these
ंचनवे्चुिनस् े ् पनग् ौि्ौ मौ्ल ए् द न ं् औा्ेिुकूगचे्जनने्मौ््व्ते्मौ्ल ए््वूिे ्रष्म्
वो्वेन् मेिा्निधनमराे्मी्गवा् ्?
11
(1) 10सां् नक (2) 8सां् नक
(3) 12सां् नक (4) इि े ्कौ्मोई्ि ें
55. The first Sardar Prakash Singh Memorial Chess Tournament held at
(1) Narwana (2) Murthal
(3) Gohana (4) Jagadhari
े्का ना्रमनर्लकं ् ोराव ्रेां ज्रनेवोगगेन्मन्आवोजि्म नँ् ा्कं ्ि् ु आ?
(1) िासनिन् े (2) ुाथ ् े
(3) गो निन् े (4) जगनधाे् े
56. Tulika Ganguly, Television personality, playback singer was born in which district of Haryana ?
(1) Sonipat (2) Faridabad
(3) Ambala (4) None of these
ेु ेमन्गनंगु े, टौ ेवसजि््व्ते्स्ेथन्् ौबम्लकंगा, मन्ज् ् रावनणन्मौ् मक््ज ौ् े ् ु आ्थन?
(1) कोिा े (2) फाे नबन
(3) ेंबन न (4) इि े ्कौ्मोई्ि ें
57. Who a o g the follo i g is k o as Kalidas of Harya a’ ?

(1) Deep Chand Bahman (2) Kishan Lal Bhatt
(3) Pt. Lakhmi Chand (4) Pandit Bhartu Qutbi
निमिल खदे् े ्कौ्मसि्' रावनणन्मौ्मन े नक' मौ्िन ्कौ्जनिन्जनेन् ?
(1) े चं ्ब ि (2) मरि न ्प्ट
(3) ं. द ाच् (4) ंडडे्पाे्
ु मु्बा
58. From which of the following sites, regal crown was discovered ?
(1) Banawali (2) Rakhigarhi
(3) Kunal (4) All of these
निमि् े ्कौ् मक्रथ ्कौ्ानजका् ुमुट्दोजन्गवन?
(1) बिनस े (2) ानदागढ़े
(3) मुणन (4) व ्कपा
59. Which of the following is second official language of Haryana ?

(1) Hindi (2) Punjabi
(3) Haryanavi (4) English
रावनणन्मी््वसेाव्आगधमनराम्पन्न्मसि्का् ?
(1) द ् े (2) ंजनबा
(3) रावनणसा (4) ेंरौजा
60. Chaudhary Devi Lal Herbal Park is situated in the district of

(1) Yamunanagar (2) Rewari
(3) Kurukshetra (4) Mewat
12
चसधाे् ौ सा न ् बम ् नमम्इक््ज ौ् े ््रथे् ्
(1) व ुिनिगा (2) ाौ सनीा
(3) मु ्ौु (4) ौसने
61. Which of the following is primarily responsible for the implementation of Sarva Shiksha Abhiyan
in Haryana ?
(1) SCERT
(2) Haryana Education Board
(3) Government of Haryana
(4) Haryana School Shiksha Pariyojana Parishad
रावनणन् े ्कसम्लर्न्ेलपवनि्मौ्मनवनम्सवि्मौ्ल ए्मसि्रनथल मेवन्उिा नवा् ?
(1) SCERT (2) रावनणन्लर्न् ंड
(3) रावनणन्कामना (4) रावनणन्रमू ्लर्न् रावोजिन् रा्
62. Which of the following excavation sites of the Indus Valley Civilization in Haryana is matched
correctly ?
(1) Mitathal – Bhiwani (2) Rakhigarhi – Fatehabad
(3) Banawali – Yamunanagar (4) Siswal – Kurukshetra
रावनणन् े ्लकंध्ु घनटे्क्वेन्मौ्निमि् े ्कौ्मसि्कौ्उ्दिि्रथ ्क े्कु ौल े् ं ?
(1) ाेनथ ्– लपसनिा (2) ानदागढ़े्– फेौ नबन
(3) बिनस े्– व ुिनिगा (4) काकसन ्– मु ्ौु
63. Where is Motilal Nehru Sports School situated in Haryana ?

(1) Rai (Sonipat) (2) Pataudi (Gurgaon)
(3) Thaneshwar (Kurukshetra) (4) Morni (Ambala)
रावनणन् े ् ोेा न ्िौ ्र ो्मक्रमू ्म नँ््रथे् ?
(1) ानइ्(कोिा े) (2) टस े्(गुीगनँस)
(3) थनिौ््सा्(मु ्ौु) (4) ोािा्(ेमबन न)
64. Name of the first Non-Congress, Chief Minister of Haryana who assumed this office on 24 March,
1967.
(1) Chaudhary Bhajan Lal (2) Devi Lal
(3) Bansi Lal (4) Rao Birender Singh
24् नचम, 1967्मो् ्र ण्मािौ्सन ौ् रावनणन्मौ्रथ ्गा-मनंरौका् ु्व ंुा्मन्िन ्बेनइवौ्।
(1) चसधाे्पजि न (2) ौ सा न
(3) बंका न (4) ानस्बााौ ् ा्लकं
65. Geographically, the state of Haryana, accounts _________ percent of country's total area.
(1) 1.4 (2) 2.3
(3) 4 (4) 3.2
पसगोल म् ्कौ् रावनणन्ान्व्िौ्पनाे्मौ्मु ््ौु्मन्_________ रनेरे्पू-पनग्र ण् मवन् ।
(1) 1.4 (2) 2.3
(3) 4 (4) 3.2
13
66. In the State of Haryana, present opposition leader Abhay Singh Chautala is from which party ?
(1) INC (2) INLD
(3) BSP (4) HJC
रावनणन्ान्व्मौ्सेम नि् े ्वस ््मौ्िौेन्ेपव्लकं ्चसटन न् मक् नटी्मौ् ं ?
(1) INC (2) INLD
(3) BSP (4) HJC
67. Find the incorrect match :

(1) Bata Shoe - Faridabad (2) Rajdoot Motors - Faridabad
(3) H.M.T. - Faridabad (4) Atlas - Sonipat
ग े्वु् ् चननिए्:
(1) बनटन्रू्- फाे नबन (2) ानज े
ू ् ोटकम्- फाे नबन
(3) एच.ए .टे.- फाे नबन (4) एट क-कोिा े
68. For which of the following industries Rewari district of Haryana is famous in India ?
(1) Brass Utensils Industry (2) Tilla Shoe Industry
(3) Hero-Honda-Motor Cycle Industry (4) All of these
रावनणन्मन्ाौ सनीा््ज न्पनाे् े ्निमि् े ्कौ् मक्उ्वोग्मौ्ल ए्रलक्ध् ्?
(1) ाे ्मौ्बेमि्मन्उ्वोग (2) दट् न्जूेन्उ्वोग
(3) ेाो- ो्डन् ोटा्कनइ म ्उ्वोग (4) वौ्कपा
69. Central Soil Salinity Research Institute (CSSRI), Karnal is established in the year
(1) 1985 (2) 1988
(3) 1978 (4) 1969
मौ्रेव् ृ न् सणेन्ेिक
ु ंधनि्कंरथनि्(CSSRI), मािन ्मी्रथन िन् ु ई्स्म
(1) 1985 े (2) 1988 े
(3) 1978 े (4) 1969 े
70. According to the Census of 2011, which city in Haryana has the highest number of women ?
(1) Gurgaon (2) Karnal
(3) Bhiwani (4) Faridabad
स्म्2011 मी्जिगणिन्मौ्ेिुकना् रावनणन्मौ् मक्र ा् े ् द न ं्मी्जिकं्वन्कसनमगधम् ्?
(1) गुीगनँस (2) मािन
(3) लपसनिा (4) फाे नबन
71. In which city of Haryana, largest Government livestock farm is situated ?

(1) Karnal (2) Hisar
(3) Panipat (4) None of these
कबकौ बीन ‘कामनाे रुधि फन ’म रावनणन मौ मक िगा े ्रथे ?
(1) मािन (2) द कना
(3) निा े (4) इि े ्कौ्मोई्ि ें
72. Who won the Special Achievement Award 2017 CNN-IBN Indian of the year ?
(1) Manushi Chhillar (2) Kapil Dev
(3) Parineeti Chopra (4) Geeta Phogat
14
CNN-IBN इंडडवि् फ् ्इवा्मन्र ौर ्एचास े ट्ेसनडम् 2017् मकिौ्जाेन्?
(1) निु्ा्नछ् ा (2) मव ् ौस
(3) राणाने्चो ीन (4) गाेन्फोगट
73. All of the following are Minister of State (Government of Haryana), except :
(1) Karan Dev Kamboj (2) Manish Grover
(3) Nayab Singh (4) Anil Vij
रावनणन्कामना् े ्निमिल खदे् े ्कौ्कपा्ान्व् ंुा् ं , लकसनव्
(1) माण् ौ स्मंबोज (2) िा् रोसा
(3) िनवब्लकं (4) ेनि ्वसज
74. 'Post Office Passport Seva Kendra', First Post Office Passport Centre, opened in which District of
Haryana in March, 2017 ?
(1) Hisar (2) Faridabad
(3) Karnal (4) Ambala
रावनणन् मौ् मक् ्ज ौ् े ् नचम् 2017 े ् रथ ् डनमघा् नक ोटम ् मेर् ‘ ोरट् फक् नक ोटम ् कौसन् मेर’
दो न्गवन?
(1) द कना (2) फाे नबन
(3) मािन (4) ेंबन न
75. Which of the following city of Mahendragarh District was a part of Jaipur State, during 18th
Century ?
(1) Malra (2) Narnaul
(3) Pathera (4) None of these
18सां्रेनल े्मौ् सानि् ौ ्रगढ़््ज ौ्मन्मसि्कन्र ा्जव ुा्ान्व्मन्एम्पनग्थन?
(1) न ान (2) िनािस
(3) नथौान (4) इि े ्कौ्मोई्ि ें
76. Which country's lady crowned 2017 Miss World ?

(1) India (2) Sri Lanka
(3) U.S.A. (4) U.K.
मक् ौ र्मी्वुसेा्िौ्2017 ल क्स्डम्मन्ेनज्जाेन् ्?
(1) पनाे (2) ला ंमन
(3) वू.एक.ए. (4) वू.मौ.
77. Where is Sardar Sarovar Project situated ?

(1) Maharashtra (2) Rajasthan
(3) Gujarat (4) Madhya Pradesh
का ना्काोसा् रावोजिन्म नँ््रथे् ्?
(1) नान्र (2) ानजरथनि
(3) गुजाने (4) ्व्र ौ र
15
78. Who wrote the book 'India Divided' ?
(1) Sardar Patel (2) Mohammad-Ali-Jinnah
(3) Rajendra Prasad (4) Maulana Abul Kalam Azad
'इ््डवन्डडसनइडौड' मेनब् मकिौ्ल दा्था्?
(1) का ना् टौ (2) ो म ्े े््ज्िन
(3) ानजौ्र्रकन (4) स निन्ेबु ्म न ्आजन
79. The capital of Uttar Pradesh is

(1) Kanpur (2) Lucknow
(3) Agra (4) Allahabad
उिा्र ौ र्मी्ानजधनिा् ्
(1) मनि ुा (2) दिऊ
(3) आगान (4) इ न नबन
80. x, 55, 275, 1375, in this series the value of x = ?

(1) 22 (2) 11
x, 55, 275, 1375, े्गई्लौणा् े ्x मन् नि्तवन् ्?
(1) 22 (2) 11
(3) 5 (4) इि े ्कौ्मोई्ि ें
81. Complete the series :

PLX, OKW, NJV, __________, LHT
(1) MJN (2) MJI
(3) MIU (4) IJT
े्गई्लौणा्मो् ूण्म मी्जए्:
PLX, OKW, NJV, __________, LHT
(1) MJN (2) MJI
(3) MIU (4) IJT
82. Arrange the given words in the meaningful sequence :
1. Runout appeal
2. Delivery
3. Decision
4. Shot
5. Third Umpire
(1) 2 3 4 1 5 (2) 25413
(3) 2 4 1 5 3 (4) 34512
द ए्गए्रल ं्मो्ेथम ूण्म ेिुि ्र नि्मी्जए्:
1. ाि्आउट्े ा
2. डड ेसाे
3. डडकाजि
16
4. रॉट
5. थडम्ेम नवा
(1) 23415 (2) 25413
(3) 24153 (4) 34512
83. Choose the one which is different from the rest.

(1) Shane Warne (2) Ravindra Jadeja
(3) Ricky Ponting (4) Brett Lee
उकमन्चवि्मी्जए्जो्े्व्कौ्लप्ि् ्।
(1) रौि्सनिम (2) ासा्र्जनडौजन
(3) रामी् ंदटंग (4) ्ौट् े
84. Find the sum of 40th ter s of the series 3, , , 5, …………...

(1) 3442 (2) 3443
(3) 3242 (4) 3240
लौणा्3, 7, 11, 15, …………... मौ्40से ् ्ेम्मन्वोग्ञने्मी्जए्।
(1) 3442 (2) 3443
(3) 3242 (4) 3240
85. Three partners A, B and C invest ` 1,600, ` 1,800 and ` 2,300 respectively in a business. If their
gain is ` 399, then find B's share.
(1) ` 126 (2) ` 162
(3) ` 161 (4) None of these
ेाि्कनझौ ना्A, B औा्C मका््वसकनव् े ्ि र: ` 1,600, ` 1,800्ेथन्` 2,300्निसौर्माेौ् ं्।्वद ्
उिमन् नप्` 399 ो, ेो्B मन्ेंर् मेिन् ोगन्?
(1) ` 126 (2) ` 162
(3) ` 161 (4) इि े ्कौ्मोई्ि ें
86. The value of 3 + 7  7 – 6/6 is

(1) 10 (2) 69
(3) 51 (4) 45
3 + 7  7 – 6/6 मन् नि्
(1) 10 (2) 69
(3) 51 (4) 45
87. A dealer sold a watch for ` 425, thereby losing 15%. At what price he should have sold the watch
to earn a profit of 10% ?
(1) ` 500 (2) ` 540
(3) ` 600 (4) ` 550
एम्वसिौेन्एम्घीा्` 425् े ्बौचेन् , ेो्उकौ्15% ननि् ोेा् ्।्10% नप्े्जमे्मािन् ो, ेो्उकौ्
इक्घीा्मो् मेिा्मी े् ा्बौचिन्चनद ए्थन?
(1) ` 500 (2) ` 540
(3) ` 600 (4) ` 550
17
88. The process of electrolysis is used for obtaining such metals which are
(1) moderately reactive (2) highly unreactive
(3) all types of metals (4) highly reactive
वस्वुे-े घटि्मी्र िवन्ऐका्धनेु ं्मो्रन्े्मािौ् े ्उ वोगा् , जो् ं्््््
(1) ्व ्ेलप िवनरा (2) े्वगधम्नि््िव
(3) कपा्रमना्मी्धनेु ं्मो (4) े्वगधम्ेलप िवनरा
89. The fusion of sperm and ovum takes place in the

(1) Ovary (2) Uterus
(3) Vagina (4) Fallopian tube
रुिनण्
ु औा्े्डनण्ु मन्कं वि्म नँ् ोेन् ्?
(1) ेंडनरव (2) गपनमरव
(3) वोनि (4) फ ोव वि््वब
ू
90. The amount of work done in joules, when one-unit electric charge moves from one point to
another point in an electric circuit is called
(1) electric current (2) potential difference
(3) resistance (4) conductance
वस्वुे् रा थ् े , जू ् े ् मवन् गवन् मन , जब् एम् इमनई् वस्वुे् आसौर् एम् बबं ्ु कौ् क
ू ाौ ् बबं ्ु ा्
रथनिनंेराे् ोेन् , उकौ्म ेौ् ं
(1) वस्वुे्धनान (2) वसपसन्ेा
(3) रनेाोध (4) चन मेन
91. What is the synonym of 'omnipotent' ?
(1) dangerous (2) all-powerful
(3) realize (4) diverse
92. What is the antonym of 'sparse' ?

(1) discover (2) plenty
(3) unstable (4) active
93. Give one word substitute of 'one who can easily be cheated'.
(1) omnipresent (2) sorcerer
(3) martyr (4) gullible
94. Fill in the blank using the correct article.

Rahul is __________ tallest boy in the class.
(1) a (2) an
95. Fill in the blank using the correct conjunction.

He is a cricketer __________ he loves sports.
(1) as soon as (2) unless
(3) while (4) because
96. ‘िनम्मट्जनिन’ ु नसाौ ्मन्क े्ेथम्
18
(1) िनम् े ्चोट् गिन (2) रने्ठन्ि्ट् ोिन्
(3) ब िन ्मािन् (4) ाौ रनि्मािन्
97. निमि् े ्कौ्' रारन' मन्े्पस् ् ्:

(1) रा्सना (2) ् े
(3) धा् (4) रां ा्
98. 'बौदटमौ' मक्क नक्मन्उ न ाण् ्?

(1) ्सं्स्क नक (2) े्ववापनस्क नक्
(3) े् ु ््क नक् (4) ्वसगु्क नक्
99. ‘ाघु ने्ानघस्ानजन्ान ’ े ्मसि्कन्े ंमना् ्?

(1) ेिुरनक्े ंमना् (2) उ न्े ंमना
(3) म्े ंमना (4) उ्रौ्न्े ंमना्
100. निमि् े ्कौ् मक्रल ्मी्सेमिा्क े् ्?

(1) ेगन ा (2) सनद िा्
(3) रनेमु (4) रा्ण
____________
19
Morning Session, 06.04.2018
1. Which of the following is not a benefit of the company buying back its own shares?
(1) It helps to increase the EPS and if company maintains the same dividend payout ratio,
dividend per share will also go up.
(2) The market price of the share will go up.
(3) Buy back is useful to shareholders to increase their shareholding.
(4) Buy back provides exit route to investors for illiquid scrips.
निम्
िनं मे् े ्कौ्मसि्कन् नप्े िौ्रौवा्सन क्दाे िौ्सन े्मं िा्मन्ि ें् ्?
(1) व ्EPS मो्बढ़निौ् े ्क नवेन्माेन् ्औा्वद ्मं िा्स े् नपनंर्पुगेनि्ेिु ने्बिनए्ादेा्
, ेो्रने्रौवा् नपनंर्पा्बढ़ौ गन्।
(2) रौवा्मी्बनजना्मी े्बढ़ौ गा्।
(3) रौवाधनामं्मो्े िा्रौवाधनराेन्बढ़निौ्मौ्ल ए्सन क्दाे े्उ वोगा् ।
(4) सन क्दाे े्निसौरमं्मो्बौिक़ ््रि ्कौ्निम िौ्मन् समन्र नि्माेा् ।
2. SEBI (Buy back of Securities) Regulations is applicable to
(1) Private Limited Companies
(2) Listed Public Companies
(3) One Person Companies
(4) Unlisted Public Companies
SEBI (रनेपूनेवं्मी्सन का्दाे ) वसनिव ् मकमौ्ल ए् नगू् ोेौ् ं्?
(1) रनइसौट्ल ल टौ ड्मं िा
(2) कच
ू ाब्ध् ्ल म्मं िा
(3) एम््व्ते्सन े्मं िा
(4) ेकूचाब्ध् ्ल म्मं िा
3. Which of the following is not a way of buying back shares?

(1) From existing shareholders or security holders on a proportionate basis.
(2) From Open Market.
(3) By purchasing the securities issued to employees of the company pursuant to a scheme of
stock option or sweat equity.
(4) Buying shares of other companies for Investment purpose.
निमिनं मे् े ्कौ्मसि्कन्ेाेमन्रौवां्मो्सन क्दाे िौ्मन्ि ें् ्?
(1) सजू न्रौवाधनामं्वन्रनेपूने्धनामं्कौ्आिु ननेम्आधना् ा
(2) दु ौ्बनज़ना्कौ
(3) रटॉम्वसम् ्वन्रसाट्इ्तसटे्मी्वोजिन्मौ्ेिुकना्मं िा्मौ्म च
म नरावं्मो्जनाे्रनेपूनेवं्
मो्दाे ्मामौ
(4) निसौर्उ् ौ ्व्मौ्ल ए्े्व्मं िा्मौ्रौवां्मी्दाे
4. Which of the following is not a way of management of errors?

(1) Prevention of Errors
(2) Detection of Errors
(3) Rectification of Errors
(4) Alteration of Errors
निम्
िनं मे् े ्कौ्मसि्कन्ेाेमन्ुदु टवं्मौ्रबंधि्मन्ि ें् ्?
(1) ुदु टवं्मी्ाोमथन
(2) ुुदटवं्मी् चनि
(3) ुुदटवं्मन्कंरोधि्
(4) ुुदटवं् े ् रासेमि
5. Which of the following is not a Clerical Error?

(1) Errors of Omissions
(2) Errors of Commission
(3) Errors of Principle
(4) Errors of Duplication
निम्
िनं मे् े ्कौ्मसि्का् ौदि्ुुदट्ि ें् ्?
(1) वस ो ि्ुुदट
(2) माण्ुुदट
(3) लक्धनंे्ुुदट
(4) ो ानस्ुुदट
6. Which of the following is a characteristic of Negotiable Instruments?

(1) It must be freely transferable
(2) Title of holder is defective
(3) Irrecoverable Account
(4) No Presumptions
निमिनं मे् े ्कौ्मसि्का्वसलर्टेन् ािनमव्ल दे्मी् ्?
(1) व ्आकनिा्कौ्रथनिनंेाणाव् ो
(2) धनाम्मन्रसनल ्स्ुदु ट- ण
ू ्म ो
(3) ेरो्व्दनेन
(4) मोई् राम् िन्ि ें
7. Which of the following is not a cause of Depreciation?
(1) Physical Deterioration
(2) Economic Factors
(3) Passage of Time
(4) Changing Trends
निम्
िनं मे् े ्कौ्मसि्कन्मनाण् ्
ू वानक्मन्ि ें् ?
(1) पसनेम्गगानसट
(2) आगथमम्मनाम
2
(3) क व्मन् नाण
(4) ब ेा्रसवृ िवनँ
8. Which is the IND AS governing accounting for fixed assets?

(1) IND AS - 1
(2) IND AS - 16
(3) IND AS - 10
(4) IND AS - 116
रथनई् राकं विवं्मौ्ल ए् ौदनंमि्मो्कंचनल े्मािौ्सन न्IND AS मसि्कन् ्?
(1) IND AS - 1
(2) IND AS - 16
(3) IND AS - 10
(4) IND AS - 116
9. Which of the following is not a consequence of not providing depreciation?

(1) Overstated Profit
(2) Overstated Asset
(3) Understated Depreciation Expense
(4) Understated Capital Employed
निम्
िनं मे् े ्कौ्मसि्कन् राणन ् ू्वानक्र नि्ि ें्मािौ्मन् ्?
(1) ेनेां ्जे् नप
(2) ेनेां ्जे्कं वि
(3) ेसां ्जे् ू्वानक््वव
(4) ेसां ्जे्निवो्जे् ँज
ू ा
10. Which of the following is not a method of Inventory Valuation?

(1) Standard Cost Method
(2) Deflation Cost Method
(3) Average Method
(4) FIFO
निम्
िनं मे् े ्कौ्मसि्का् ्धने्इ्सौ्टाे् ्
ू वनंमि्मी्ि ें् ्?
(1) निम् नगे् ्धने
(2) े रफीने् नगे् ्धने
(3) औके् ्धने
(4) FIFO
11. Which of the following is disadvantage of LIFO method of Inventory Valuation?
(1) Application when large number of purchaser at different prices.
(2) Cost of material which is charged to jobs represent more or less the current market price.
(3) Effect of current market price is reflected in the cost of production.
(4) Gives better result when profit fluctuates during the period of changing price level.
निम्
िनं मे् े ्कौ्मसि्कन्इ्सौ्टाे् ू्वनंमि्मी्LIFO ्धने्मन्गा नप् ्?
(1) वसलप््
ि्मी ें् ा्बीा्कं्वन् े ्दाे नां् ा् नगू।
(2) मनवम्मौ्ल ए्रपनराे्कन रा्मी् नगे्मु ्ल नमा् सजू न्बनजना्मी े्मो्र लरमे्माेा् ्।
3
(3) सजू न्बनजना्मी े्मन्रपनस्उ् न ि् नगे् े ्द देन् ्।
(4) ब ेौ्मी े्रेा्मी्ेसगध्मौ् सानि् नप्मौ्घटिौ-बढ़िौ् ा्बौ ेा् राणन ् ौ ेन् ्।
12. Which of the following is not a process of Oil Refinery in Process Costing?
(1) Extraction Process
(2) Crushing Process
(3) Refining Process
(4) Finishing Process
निम्
िनं मे् नगे्निधनमाण्र िवन् े ्कौ्मसि्का् व ्ाेफनइिाे्मी्र िवन्ि ें् ्?
(1) नि्म्मण्र िवन
(2) ि्र िवन
(3) रा्माण्र िवन
(4) राक्जि्र िवन
13. In which of the following industry Process costing is not useful?

(1) Chemical Industry
(2) Food Processing Industries
(3) Textile Industry
(4) Metallurgical Industries
निम्
िनं मे् े ्कौ् मक्उ्वोग् े ् नगे्निधनमाण्र िवन्उ वोगा्ि ें् ्?
(1) ाकनवि्उ्वोग
(2) दन्व्कंकनधि्उ्वोग
(3) सर्
ु्उ्वोग
(4) धनेुम ्म उ्वोग
14. Which of the following department is not involved in controlling of labour cost?
(1) Engineering & Work Study Department
(2) Production Department
(3) Cost Accounting Department
(4) Time-Keeping Department
निम्
िनं मे् े ्कौ्मसि्कन्वसपनग्ल ् नगे्मौ्निवंुण् े ्रनल ्ि ें् ्?
(1) इंजानिवाे्एसं्मनवम्े्ववि्वसपनग
(2) उ् न ि्वसपनग
(3) नगे् ौदनंमि्वसपनग
(4) क व न ्वसपनग
4
15. Which of the following is unavoidable cause of labour turnover?
(1) Redundancy
(2) Unfair Treatment
(3) Domestic Responsibilities
(4) Low Pay
निम्
िनं मे् े ्कौ्मसि्कन्लल म्टिम सा्मन्े रा नवम्मनाण् ्?
(1) ेिनस्वमेन
(2) ेिुगचे्उ चना
(3) घाौ ्ू उिा ननव्स
(4) निम्
ि्सौेि
16. Which is the IND AS governing revenue?

(1) IND AS-10
(2) IND AS-9
(3) IND AS-119
(4) IND AS-18
ानजरस्मो्कंचनल े्मािौ्सन न्IND AS मसि्कन् ?
(1) IND AS-10
(2) IND AS-9
(3) IND AS-119
(4) IND AS-18
17. In order to reduce the risk of collection from customer on account of credit sale, consignor makes
contract with consignee so that the former will allow an extra commission to the later other than
the ordinary commission simply to cover the risk of collection from customers on account of credit
sales, such extra commission is known as
(1) Consignee Commission
(2) Del Credere Commission
(3) Normal Incentive Surplus Commission
(4) Commission El-dorado
उधना्बबिी् ा्रन म्कौ्उगन े्मौ्देाौ ्कौ्बचिौ्मौ्ल ए, रौ्म् ाौ व्ेा्कौ्कंवस न्माेन् ््जक े ् न्
क
ू ाौ ्मो्कन न्व्म ारि्मौ्े नसन्ेनेराते्म ारि् ौ ेन् ्ेन म्उधना्बबिी् ा्रन म्कौ्उगन े्मौ्
देाौ ्मो्मसा् मवन्जन्कमौ, व ्ेनेराते्म ारि्तवन्म नेन् ्?
(1) ाौ व्ेा्म ारि
(2) र्वनवम्(डौ ्िौडौा) म ारि
(3) कन न्व्रो्कन ि्ेनेराते्म ारि
(4) म ारि्El-dorado
18. Which of the below mentioned is not the characteristics of Joint Venture?
(1) Firm Name is necessary.
5
(2) It is a temporary partnership.
(3) It is for a particular venture.
(4) It cease to exist as soon as the particular venture is completed.
निम्
िनं मे् े ्कौ्मसि्का्वसलर्टेन्कंवत
ु े्उ ि ्मी्ि ें् ्?
(1) फ ्म मन्िन ्आस्वम् ।
(2) व ्ेरथनई्कनझौ नाे् ।
(3) व ्दनक्उ ि ्मौ्ल ए् ।
(4) व ्दनक्मनवम् ूान् ोिौ् ा्बं ् ो्जनेन् ।
19. Which of the following is not a direct expense?

(1) Hire Charges paid for special tool
(2) Travelling Cost relating to receipt of specific job
(3) Permanent Employees Salary
(4) Royalties paid
निम्
िनं मे् े ्कौ्मसि्कन्र्व्््वव्ि ें् ्?
(1) वसरौ््उ माण्मौ्ल ए्द वन्गवन् मानवन्।
(2) वसलर्ट्जॉब् ौमा्आिौ्मौ्ल ए्वनुन््वव
(3) रथनई्म च
म नरावं्मन्सौेि
(4) ाॉव्टे्मन्पग ु ेनि
20. Which of the following is not a technique of preparing manufacturing accounts?
(1) At Cost Price
(2) At Selling Price
(3) At Cost plus certain fixed percentage
(4) At Sunk Cost
निम्
िनं मे् े ्कौ्मसि्का्ेमिाम्वसनि नमण्दनेौ्ेवना्मािौ्मौ्ल ए्ि ें् ्?
(1) नगे्मी े् ा
(2) बबिी्मी े् ा
(3) नगे्स्मुछ्नि्््चे्रनेरे् ा
(4) डूबा् ु ई् नगे् ा
21. Which of the following is not an activity ratio?

(1) Debtors Turnover Ratio
(2) Proprietary Ratio
(3) Fixed Assets Turnover Ratio
(4) Current Assets Turnover Ratio
निम्
िनं मे् े ्कौ्मसि्कन्गनेवसगध्ेिु ने्ि ें् ्?
(1) ौ ि ना्टिम- सा्ेिु ने
(2) रसनल ्स्ेिु ने
(3) रथनई् राकं वि्टिम- सा्ेिु ने
6
(4) चन ्
ू राकं वि्टिम- सा्ेिु ने
22. Which of the following is not an Profitability ratio?

(1) Gross Profit Ratio
(2) Operating Ratio
(3) Current Ratio
(4) Dividend Per share
निम्
िनं मे् े ्कौ्मसि्कन् नपर ेन्ेिु ने्ि ें् ?
(1) कम ् नप्ेिु ने
(2) राचन ि्ेिु ने
(3) चन ू्ेिु ने
(4) नपनंर्रने्रौवा
23. Which of the following is a disadvantage of capitalization of undistributed profit?
(1) No change in the percentage share holdings of the company
(2) Future Earnings are not diluted
(3) Surplus funds can be used
(4) Reduction in liquidity
निम्
िनं मे् े ्कौ्मसि्कन्िुमकनि्ेवसेराे् नप्मौ् ँज
ू ामाण्मन् ्?
(1) मं िा्मी्रनेरे्रौवा्धनामेन् े ्मोई् रासेमि्ि ें्।
(2) पनसा्म नई्म ्ि ें् ोेा् ं्।
(3) ेनेराते्निगध्मन्उ वोग् मवन्जन्कमेन् ्।
(4) ेा ेन् े ्म ा
24. Debentures which carry a zero interest rate and are issued at a price very substantially below their
redemption value are termed as
(1) Deep Gain Debentures
(2) Deep Discount Debentures
(3) Zero – Interest Debentures
(4) Perpetual Debentures
उि्ऋण ु्मो्तवन्म ेौ् ं् ्जि् ा्रू्व्लवनज् ा् ोेा् ्औा््ज् े ् वस ोचि् ू्व्कौ् मनफी्म ्
मी े् ा्जनाे् मवन्जनेन् ्?
(1) ग ि् ्लध्ऋण ु
(2) ग ि्छूट्ऋण ु
(3) रू्व्लवनज्ऋण ु
(4) रथनवा्ऋण ु
25. Which of the following is not an method of Redemption of Debentures?

(1) By draw of lots
7
(2) By purchasing in the open market
(3) As and when required by Debenture holders
(4) By conversion into new debentures or shares
निम्
िनं मे् े ्कौ्मसि्का् ्धने्ऋण ु्वस ोचि्मी्ि ें् ्?
(1) ॉट्मौ्रन््सनान
(2) दु ौ्बनजना् े ्दाे ्मामौ
(3) ऋण ु्धनामं््सनान्जब्पा्चन िौ् ा
(4) िए्ऋण ुं्वन्रौवां् े ्ब मा
26. Debenture Redemption Reserve is created from
(1) Profits Available for dividend
(2) Securities Premium
(3) Revaluation Reserve
(4) Capital Reserve not realized in cash
ऋण ु्वस ोचि्आाष्े्निगध् मककौ्बिनई्जनेा् ?
(1) नपनंर्मौ्ल ए्उ लध् नप
(2) रनेपूने्राल व
(3) ुि ू्
म वनंमि्आाष्े्निगध
(4) ँज
ू ा्आाष्े््जकौ्िग ् े ्ि ें्सकू न्गवन्।
27. Which of the following is an non-current Asset?

(1) Trade Receivables
(2) Inventories
(3) Deferred Tax Asset
(4) Cash & Equivalents
निम्
िनं मे् े ्कौ्मसि्का्गा-चन ू्कं वि् ्?
(1) ्वन ना्रन्व
(2) इ्सौ्टाे
(3) आरथगगे्मा्कं वि
(4) िम ्औा्े्
ु व्ानलर
28. As per section 197 of the Companies Act, 2013, the total managerial remuneration payable by a
public company, to its directors, including managing director and the whole time director, and its
manager in respect of any financial year shall not exceed
(1) 10%
(2) 11%
(3) 5%
(4) 3%
8
मं िा्ेगधनिव , 2013्मी्धनान्197्मौ्ेिक
ु ना, मका्पा् ्ल म्मं िा््सनान् मका्पा्वसिाव्स्म् े्
े िौ्नि ौ रमं, ्जक े ््रबंध्नि ौ रम्औा् ूणम
म नल म्नि ौ रम्औा्इकमौ्रबंधम्रनल ् ं , मो् ौ व्मु ्
रबंधमीव् नरालल म् मककौ्ेगधम्ि ें् ोिन्चनद ए्?
(1) 10%
(2) 11%
(3) 5%
(4) 3%
29. In goodwill valuation under Super Profit method the excess of actual profit over the normal profit
is known as
(1) Super Profit
(2) Abnormal Profit
(3) Weighted Profit
(4) Surplus Profit
ेगध् नप् ्धने्मौ् े े् कनद् ू्वनंमि् े ् कन न्व् नप् ा्सनरेवसम् नप्मी्ेगधमेन्मो्तवन्
म ेौ् ं्?
(1) ेगध नप
(2) ेकन न्व् नप
(3) पनराे् नप
(4) ेनेराते् नप
30. Accounting problems of amalgamation are dealt with in AS

(1) 11
(2) 4
(3) 14
(4) 24
क न ौ ि्मी् ौदनंमि्क रवन ं्मो् मक्AS े ् ् मवन्जनेन् ्?
(1) 11
(2) 4
(3) 14
(4) 24
31. Which of the follo i g is ot a co ditio for treati g a a alga atio as A alga atio i the
ature of Merger ?
(1) All Assets & Liabilities must be transferred from transferor to the transferee company.
(2) Shareholders holding not less than 50% of the face value of the equity shares of the
transferor company become equity shareholders of the transferee company.
(3) The business of the transferor company is intended to be carried on, after the
amalgamation, by the transferee company.
(4) No adjustment is intended to be made to the book values of the assets and liabilities of the
transferor company except required to ensure uniformity of accounting policies.
निम्
िनं मे् े ्कौ् मक््रथने्मो्“वस व्मी्रमृने् े ्क न ौ ि” मौ् ् े ्क न ौ ि्ि ें् निन्जनेन्?
(1) कपा् राकं विवं्स् ननव्सं्मो्ेंेराेम््सनान्ेंनेराेा्मम िा्मो्ेंेराे्मािन्चनद ए्।
(2) ेंेराेम्मं िा्मौ््इ्तसटे्रौवा्मौ्ें मे् ू्व्मौ्50% कौ्म ्ि ें्रौवाधनाम्ेंेराेा्मं िा्
मौ्इ्तसटे्रौवाधनाम्बि्जनेौ् ं्।्
9
(3) ेंेराेम् मं िा् मौ् ्वसकनव् मो् क न ौ ि् मौ् बन ् ेंेराेा् मं िा् ्सनान् मािौ् मी् इ्छन् ोिा्
चनद ए्।
(4) ेंेराेम्मम िा्मी् राकं विवं्स् ननव्सं्मौ्ब े् ू्व् े ् मोई्क वोजि्ि ें् मािन्चनद ए,
लकसनव्जो् ौदनंमि्िानेवं्मी्एम ेन्कुनि्््
चे्मािौ्मौ्ल ए्आस्वम् ं्।
32. Any loss prior to incorporation may not be dealt with as

(1) Debited to Profit & Loss Account
(2) Debited to Capital Reserve Account
(3) Debited to Goodwill Account to reduce the amount of goodwill arising from acquisition of
business
(4) Debited to suspense account, which can be later written off as fictitious asset
निग ि्कौ् ूस्म मका् ननि्कौ्इक्ेा ्ि ें्नि टिन्चनद ए्:
(1) नप्स् ननि्दनेौ्मौ्िन ौ्मामौ
(2) ँज
ू ा्आाष्े्निगध्दनेौ्मौ्िन ौ्मामौ
(3) ्वसकनव्ेजमि्कौ् न्कनद्मी्ानलर्म ्मािौ्मौ्ल ए्कनद्दनेौ् े ्िन ौ्मामौ
(4) उचंे्दनेौ् े ्िन ौ्मामौ, ्जकौ्बन ् े ्आपनका्कं वि्मौ् ् े ्ब्टौ ्दनेौ् े ्डन न्जन्कमेन् ्।
33. Which of these is not a type of standard cost?

(1) Basic Standard
(2) Market Standard
(3) Expected Standard
(4) Normal Standard
निम्
िनं मे् े ्कौ्मसि् निम् नगे्मन्रमना्ि ें् ?
(1) ू पूे् निम
(2) बनजना् निम
(3) ेिु ननिे् निम
(4) कन न्व् निम
34. Which of these is not a suitable cost driver for Stores Management Functional Area?
(1) No. of Requisitions
(2) Value of Stock
(3) No. of Purchase Order
(4) No. of times inspected
निम्
िनं मे् े ्कौ्मसि्कन्पंडना्रबंध्रवोजि ू म््ौु्मौ्ल ए्उ वुते् नगे्चन म्ि ें् ्?
(1) नँग ुं्मी्कं्वन
(2) रटॉम्मन् ू्व
(3) िव्आ ौ र्मी्कं्वन
10
(4) निाे्े् समं्मी्कं्वन
35. Which of the below is not a classification of overheads?
(1) Works or Factory Expenses
(2) Selling & Distribution Expenses
(3) Office & Administrative Expenses
(4) Personnel Expenses
निम्
िनं मे् े ्कौ्मसि्कन्उ रा्वव्मन्सगणमाण्ि ें् ्?
(1) मनवम्वन्फतटाे््वव
(2) बबिी्स्वसेाण््वव
(3) मनवनम व्स्ररनकनिम््वव
(4) मनल म
म ््वव
36. Which of following is not a method of depreciation?

(1) Sinking Fund Method
(2) Reducing Balance Method
(3) Annuity Method
(4) Weighted Average Method
निम्
िनं मे् े ्कौ्मसि्का् ्धने् ्
ू वानक्मी्ि ें् ्?
(1) रोधि्(लकंम) निगध् ्धने
(2) घटसेा्रौ्् ्धने
(3) सनव्ममी् ्धने
(4) पनराे्औके् ्धने
37. Which of following is not a form of reduction of share capital?

(1) Company may extinguish or reduce the liability on any of its shares in respect of share
capital not paid up.
(2) Company may pay off any paid up share capital which is in excess of the wants of the
company.
(3) Company directors at their own discretion without passing special resolution in general
meeting.
(4) Company may cancel any paid up capital which is lost or is unrepresented by available
assets.
निम्
िनं मे् े ्कौ्मसि्कन्रौवा् ँज
ू ा्मौ्मटसेा्मन् ्ि ें् ्?
(1) मं िा् े ि् रौवा् ँज
ू ा् मौ् कं पम् े ् े िौ् मका् पा् रौवां् ा् ननव्स् मो् क न्े् वन् म ् मा्
कमेा् ्।
(2) मं िा् मका्पा्र ि्रौवा् ँज
ू ा्मन्पुगेनि्मा्कमेा् ्जो्मं िा्मी् नँग्कौ्ेगधम् ो्।
(3) आ ्कपन् े ्वसरौ््कंम् ् नक् मए्बबिन्मं िा्नि ौ रमं््सनान्े िौ्वससौम् ा्
(4) मं िा् मका्र ि् ँज
ू ा्मो्ा ्मा्कमेा् ्जो्गु ् ो्गई् ो्वन्उ लध् राकं विवं् े ्ि ें् ो्
।
38. Which of following is not a cause of business failure?
(1) Overexpansion
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(2) Availability to innovate as per new invention like the computer
(3) Completion of the life cycle of the concern meaning thereby end of the expansion phase
(4) State of trade or economy or both, which affects the concern as well as the industry as a
whole
निम्
िनं मे् े ्कौ्मसि्कन््वसकनव्वसफ ेन्मन्मनाण्ि ें् ्?
(1) ेनेरकना
(2) मम्वूटा्जका्िई्दोज्मौ्ेिुकना्ेलपिसेन्मी्उ लधेन
(3) मनाोबना्मौ्जासि्चि्मी् ण
ू े
म न्ेथनमे ््वसरेना्चाण्मी्क न््े
(4) ्वन ना्वन्आगथमम्वन् ोिं्ेसरथन, जो्मनाोबना्मौ्कनथ् े्उ्वोग्मो्कम ूण्म ्कौ् रपनवसे्
माेा् ्।
39. For successful implementation of the scheme of capital reduction, arrangement of adequate
working capital is must, which of the following is not a source of providing working capital?
(1) By raising term loan
(2) By issuing right shares
(3) By issue of commercial paper
(4) By reducing the fully paid up equity shares into partly paid up and then asking the equity
shareholders to make these shares fully paid up by paying the balance money.
ँज
ू ा्मटसेा्मी्वोजिन्मो्कफ ेन ूसम
म ् नगू् मािौ् मौ्ल ए् वनम्े्मनवमरा ् ँज
ू ा्मन् ोिन्आस्वम् ,
िनं मे् े ्मसि्कन्ोोे्मनवमरा ् ँज
निम् ू ा्र नि्मािौ्मन्ि ें् ्?
(1) आसगधम्ऋण् ौमा
(2) ेगधमना्रौवा्जनाे्मामौ
(3) ्वनसकननवम् ु्जनाे्मामौ
(4) ूण्म र ि्इ्त्सटे्रौवां्मो्आंलरम्र ि् े ्म ्मामौ्औा्ेब्इ्त्सटे्रौवाधनामं्मो्रौ््ानलर्
मन्पुगेनि्मामौ्इि्रौवां्मो् ूणम र े्बिनिौ्मौ्ल ए्म िन्।
40. Which IND A“ go er s the Accou ti g for Go er e t Gra ts a d Disclosures of Go er e t

Assista ce ?
(1) IND AS-12
(2) IND AS-112
(3) IND AS-20
(4) IND AS-24
“कामनाे्ेिु नि्औा्कामनाे्क नवेन्रमटेमाण्मौ्ल ए् ौदनंमि” मो्मसि्कन्IND AS कंचनल े्माेन्
्?
(1) IND AS-12
(2) IND AS-112
(3) IND AS-20
(4) IND AS-24
41. What is the full form of IFRS?
(1) Indian Financial Reporting Standards
(2) International Financial Reporting Standards
(3) Indian Fiscal Reasoning Standards
(4) International Fiscal Reasoning Standards
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IFRS मन् ाू न्िन ्तवन् ्?
(1) इंडडवि्फनइिेलरव ्रा ोदटं ग्रटं डड््मक
(2) इंटािौरि ्फनइिेलरव ्रा ोदटं ग्रटं डड्
्मक
(3) इंडडवि् फरम ्रांजनिंग्रटं डड््मक
(4) इंटािौरि ् फरम ्रांजनिंग्रटं डड््मक
42. Which of the following is not fundamental accounting assumption?

(1) Going Concern
(2) Accruals
(3) Consistency
(4) Prudence
निम्
िनं मे् े ्कौ्मसि्का् ू पूे् ौदनंमि् न्वेन्ि ें् ्?
(1) वसध नि्मनाोबना
(2) कंपूने
(3) कन ंजरव
(4) वससौम
43. On which of the following AS-6 is applicable?

(1) Live Stock
(2) Plant & Machinery
(3) Wasting Assets
(4) Land not having restricted or limited life
निम्
िनं मे्कौ् मक् ा्AS-6् नगू् ्?
(1) रुधि
(2) कंवंु्स् रािाे
(3) े ्ववा् राकं विवनँ
(4) बबिन्रनेबंगधे्वन्काल े्मन ्सन े्पूल
44. As per AS – 6, change in method of Depreciation is treated as
(1) Changes in Accounting Estimate
(2) Changes in Accounting Assumptions
(3) Changes in Accounting Policy
(4) Illegal Activity
AS-6्मौ्ेिुकना, ू्वानक्मी् ्धने् े ् रासेमि्मो्व ् निन्जनेन् ्
(1) ौदनंमि्ेिु नि् े ् रासेमि
(2) ौदनंमि् न्वेन् े ् रासेमि
(3) ौदनंमि्िाने् े ् रासेमि
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(4) गा-मनिि
ू ा्गनेवसगध
45. Which of the following is not a direct cost as per AS-7?

(1) Contract Design Cost
(2) Construction Overheads
(3) Site Labour cost
(4) Third party claims
AS-7्मौ्ेिक
ु ना, निम्िनं मे् े ्कौ्मसि्का्र्व्् नगे्ि ें् ्?
(1) कंवस न्डडजनइि् नगे
(2) नि नमण् ््ा ौ ड
(3) रथ ्ल ् नगे
(4) ेे
ृ ाव् ्् नसौ
46. While translating the financial statement of a non-integral foreign operation governed as per AS-
11, all the resulting exchange difference should be accumulated in a
(1) Profit & Loss Account
(2) Foreign currency hedge reserves
(3) Foreign currency translation reserves
(4) Foreign currency surplus reserves
AS-11्मौ्ेिुकना्कंचनल े्गा-एमीमृे्वस ौ रा् राचन ि्मौ्वसिाव्मथि्मो्र ्ट्माेौ् क व्कपा्
राणन ा्वसनि व्ेंेा्मो् मक े ्कंर ्मािन्चनद ए?
(1) नप्स् ननि्दनेन
(2) वस ौ रा् ुरन्बचनस्आाष्े्निगध
(3) वस ौ रा् ुरन् नंेाण्आाष्े्निगध
(4) वस ौ रा् ुरन्ेगधरौ््आाष्े्निगध
47. If a lease substantially transfers all the risk & rewards incident to the ownership, where title may
or may not eventually be transferred, then such lease is classified as
(1) Operating Lease
(2) Financial Lease
(3) Multilateral Lease
(4) Bilateral Lease
वद ्मोई् ेज्रसनल ्स्कौ्कंबंगधे्कपा्जोखद ्स्रनेफ ् ूाे्ेा ्ेंेराे्माेा् , प ौ् े्रसनल ्स्
मन्ेंेाण् ु आ् ो्वन्ि ें् ु आ् ो, इक्ेा ्मी् ेज्मो्तवन्म ेौ् ं्?
(1) राचन ि् ेज
(2) वसिाव् ेज
(3) ब ु ्ाव् ेज
(4) ्वस ्ाव् ेज
48. AS-26 is applied on all intangibles except

(1) Goodwill
14
(2) Patent
(3) Copyrights
(4) Deferred Tax Assets
AS-26्कपा्ेृ्व् ा् नग्ू ोेन् , लकसनव
(1) कनद
(2) ौटौ्ट्(एमरस)
(3) रस्सनगधमना
(4) आरथगगे्मा् राकं विवनँ
49. Which of the following is not amortised?

(1) Goodwill arising on consolidation
(2) Patent
(3) Copyrights
(4) Formulas
निम्
िनं मे् े ्कौ्मसि्कन् रारोगधे्ि ें् ्?
(1) क ौमि् ा्उ् ््
ि्कनद
(2) ौटौ्ट्
(3) रस्सनगधमना
(4) फॉ ूम न
50. Income or expenses which arise in the current period as a result of errors or omissions in the
preparation of the financial statements of one or more prior periods is termed as
(1) Prior period items
(2) Net profit or loss for the period
(3) Extraordinary Items
(4) Ordinary Activities
एम्वन्ेगधम् ूस्म ेसगध्मौ्वसिाव्वससाणं्मो्ेवना्मािौ् े ् पू ्वन्चूम्मौ् राणन रस ्सेम नि्
ेसगध् े ् ोिौ्सन े्आव्वन््वव्मो्तवन्म ेौ् ं् ?
(1) ूस्म ेसगध्सरेुएँ
(2) उक्ेसगध्मौ्ल ए्रु्ध् नप्वन् ननि
(3) ेकनधनाण्सरेुएँ
(4) कन न्व्गनेवसगधवनँ
51. Why is the Veer and Shahidi (Martyrdom) Day of Haryana celebrated on 23rd September ?
(1) Pt. Neki Ram's Death Anniversary
(2) Rao Tularam's Martyrdom Day is on this day
(3) Haryana was separated on this day
(4) None of these
रावनणन्साा्एसं्र े े्द सक्23्लकेमबा्मो्तवं् िनवन्जनेन् ्?
(1) ं. िौमीान ्मी्बाका
15
(2) इक्द ि्ानस्ेु नान ्मन्र े े्द सक् ोेन् ।
(3) इक्द ि् रावनणन्मन्वसपनजि् ु आ्थन्।
(4) इि े ्कौ्मोई्ि ें
52. In which district the 2800 MW nuclear power plant is being installed in Haryana ?
(1) Fatehabad
(2) Gurugram
(3) Hisar
(4) None of these
रावनणन् े ्2800 MW िनलपमीव्बबज े्कंवंु् मक््ज ौ् े ्रथनव े् मवन्जन्ा न् ?
(1) फेौ नबन
(2) गु रन ्
(3) द कना
53. From where did the Zat Gazette published?
(1) Rohtak
(2) Bhiwani
(3) Ambala
(4) Sonipat
जनट्गज़ट्म नँ्कौ्निम ेन्थन?
(1) ाो ेम्कौ
(2) लपसनिा्कौ
(3) ेंबन न्कौ
(4) कोिा े्कौ
54. From which place in Haryana the Indo-Greek coins are found ?
(1) Mitathal
(2) Banawali
(3) Khokharakot
(4) None of these
रावनणन् े ्इंडो-राम्लकतमौ् मक्रथनि्कौ्ल ौ् ं ?
(1) ाेनथ ्
(2) बिनस े
(3) दोदानमोट
55. In May, 2017, Dronacharya Awardee Captain Chandroop died, he was associated with which sport
?
16
(1) Shot-put
(2) Wrestling
(3) Hockey
(4) Boxing
ई्2017् े ्रोणनचनवम् ुारमना्रन्े्म्टि्चं ्मन्निधि् ु आ, उिमन्कमब्ध् मक्दौ ्कौ्थन्?
(1) गो न्फेम
(2) मु्ेा
(3) ॉमी
(4) ुतमौबनजा
56. Sara Gurpal, an Indian model and film actress was born in which district of Haryana ?
(1) Fatehabad
(2) Panipat
(3) Bhiwani
(4) Jind
एम्पनाेाव् ॉड ्औा् फ् ्ेलपिौुा्कनान्गाु न ्मन्ज् ् रावनणन्मौ् मक््ज ौ् े ् ु आ्थन?
(1) फेौ नबन
(2) निा े
(3) लपसनिा्
(4) जां
57. Which among the following Lok Sabha constituencies comes under Sirsa ?
(1) Dabwali
(2) Rania
(3) Kalanwali
(4) All of these
निमिल खदे् े ्कौ्मसि्कन् ोमकपन्चुिनस-्ौु्लकाकन्मौ्ेंेगमे्आेन् ?
(1) डबसन े
(2) ाननिवन
(3) मन िसन े
(4) वौ्कपा्
58. Where is the High Court of Haryana functioning ?

(1) Patiala
(2) Chandigarh
(3) Sirsa
(4) Gurgaon
रावनणन्मन्उ्च््वनवन व्म नँ्मनवमाे् ?
17
(1) दटवन न
(2) चंडागढ़
(3) लकाकन्््
(4) गुीगनँस्
59. Who as a arded ith the title of ‘ao Bahadur’ ?
(1) Bansi Lal
(2) Chaudhary Devi Lal
(3) Sir Chhotu Ram
(4) Omprakash Chautala
'ानस्ब न ाु ' मौ्खदेनब्कौ्मसि्कम ननिे् ु आ्?
(1) बंका न
(2) चसधाे् ौ सा न
(3) का्छोटूान
(4) रमनर्चसटन न
60. Maharaja Tej Singh Palace is an example of

(1) Mughal painting
(2) Rajput painting
(3) Mural painting
(4) None of these
नानजन्ेौजलकं ् ्उ न ाण् ्
(1) ग
ु ्गचुमनाे्मन्
(2) ानज ूे्गचुमनाे्मन्
(3) लपवि-गचु्मन
61. The river Yamuna flows on the ________ boundary of the Haryana.
(1) Eastern
(2) Northern
(3) Western
(4) Southern
व ुिन्ि े् रावनणन्मी्__________ का न् ा्ब ेा् ।
(1) ूसण
(2) उिाे
(3) ्््
च ा
(4) ष्णा
18
62. Fazal Ali Co issio ’s report as prese ted i the year
(1) 1953
(2) 1955
(3) 1956
(4) None of these
फज ्े े्आवोग्मी्रा ोटम ् मक्स्म् े ्ररेे
ु ् ु ई?
(1) 1953
(2) 1955
(3) 1956
63. Randeep Hooda belongs to the district of

(1) Panipat
(2) Palwal
(3) Sonipat
(4) Rohtak
ाण े ् ू डन्इक््ज ौ्मौ् ं:
(1) निा े
(2) स
(3) कोिा े
(4) ाो ेम
64. Which of the following states is located to the North of Haryana ?

(1) Uttar Pradesh
(2) Delhi
(3) Himachal Pradesh
(4) Rajasthan
रावनणन्मौ्उिा् े ्निमिल खदे् े ्कौ्मसि्कन्ान्व््रथे् ?
(1) उिा्र ौ र
(2) द ् े
(3) द नच ्र ौ र
(4) ानजरथनि
65. Indian Film Actor Sitaram Panchal (Jind, Haryana) last seen in which bollywood movie ?
(1) Jolly LLB-2
(2) Boss
(3) Sultan
19
(4) Dangal
जां , रावनणन् मौ् पनाेाव् फ् ् म नमना् काेनान ् ंचन ् बॉ ेसुड् मी् मसि् का् फ् ् े् आदाे् बना्
द दनई्द ए्थौ?
(1) जॉ े्ए .ए .बा.-2
(2) बॉक
(3) कु ेनि
(4) ंग
66. Ashish Jakhar of Haryana is associated with which sports ?

(1) Boxing
(2) Wrestling
(3) Hammer Throw
(4) Discus Throw
रावनणन्मौ्आरा््जनदी् मक्र ो्मक्कौ्जुी्ौ ु ए् ं?
(1) बॉ्तकंग
(2) मु्ेा
(3) ा्रो
(4) चतमन्फेम्(डडरतक्रो)
67. Advocate General of the State of Haryana is appointed by

(1) Governor (Independently)
(2) President with consent of Governor
(3) Governor with consent of Chief Minister
(4) Legislative Assembly
रावनणन्ान्व्मौ् नेगधसतेन्मी्निवु्ते्मसि्माेन् ?
(1) ान्व न ्(रसेंु् ्कौ)
(2) ान्व न ्मी्क ने्कौ्ान्र ने
(3) ु्व ंुा्मी्क ने्कौ्ान्व न
(4) वसधनि्कपन
68. Where is the Headquarters of Mahendragarh district in Haryana ?
(1) Narnaul
(2) Karnal
(3) Kaithal
(4) Bhiwani
रावनणन्मौ् ौ ्रगढ़््ज ौ्मन् ु्वन व्म नँ् ्?
(1) िनािस
(2) मािन
20
(3) मथ
(4) लपसनिा
69. The famous story writer Bishambar Nath Kaushik used to write ______ which were published in
monthly magazine.
(1) Letters of Sharmaji
(2) Letters of Dubey
(3) Pari Ki Kahaniyan
(4) Amar Premkatha
रलक्ध्म निा् ौदम्बबरमपा्िनथ्मसलरम्रनव: ________ ल देौ्थौ्जो् नलकम् बुमन् े ्रमनलरे् ु ए्
थौ्।
(1) ौटकम् फ्र नमजा
(2) ौटकम् फ् ब
ू ौ्
(3) ाे्मी्म ननिवनँ
(4) े ा्रौ मथन
70. Palwal gets the status of district in the year

(1) 2006
(2) 2007
(3) 2008
(4) 2010
स ्मो््ज ौ्मन् जनम् मक्स्म्ल न्?
(1) 2006् े
(2) 2007् े ्
(3) 2008् े ्
(4) 2010् े
71. Dharuhera Industrial field is in which district of Haryana ?
(1) Karnal
(2) Rewari
(3) Panipat
(4) Mahendragarh
धन ौ ीन औ्वोगगम ्ौु रावनणन मौ मक ्ज ौ े ?
(1) मािन
(2) ाौ सनीा
(3) निा े
(4) ौ ्रगढ़
21
72. Manushi Chhillar was announced as brand ambassador of
(1) Anaemia Free Haryana
(2) Foeticide Free Haryana
(3) Healthy Haryana
(4) None of these
निु्ा्नछ् ा्मो् मकमन््नंड्एमबौकौडा्घोव्े् मवन्गवन् ?
(1) एिाल वन्री् रावनणन्(ातेन् ेन् त
ु े् रावनणन)
(2) फीटेकनइड्री् रावनणन्(रूण ्वन् त
ु े् रावनणन)
(3) ौ ् े् रावनणन्(रसरथ् रावनणन)
73. Ministry of Transport and Housing is headed by which Minister of Haryana ?

(1) Krishan Lal Panwar
(2) Kavita Jain
(3) Narbir Singh
(4) Anil Vij
रावनणन्मौ् रास ि्औा्आसनक् ंुन व्मन् ंुा्मसि् ?
(1) मृ्ण् न ् ंसना
(2) मवसेन्जि
(3) िाबाा्लकं
(4) ेनि ्वसज
74. Haryana top the sanitation survey along with
(1) Bihar
(2) Kerala
(3) Uttar Pradesh
(4) Gujarat
कौनिटौ रि्कसे् े ् मकमौ्कनथ् रावनणन्रा्म् ा् ?
(1) बब ना
(2) मौा
(3) उिा्र ौ र
(4) गुजाने
75. Which of the following place of Haryana is said to be the birth place of Hanuman ?
(1) Mitathal
(2) Kaithal
(3) Rakhigarhi
22
(4) Banawali
निमि् े ्कौ् रावनणन्मन्मसि्कन्रथनि् िु नि्मी्ज् ्रथ े् निन्जनेन् ?
(1) ाेनथ
(2) मथ
(3) ानदागढ़े
(4) बिनस े
76. Who founded Agra ?

(1) Akbar
(2) Allauddin Khilji
(3) Sikandar Lodi
(4) Shah Jahan
आगान् मकिौ्रथनव े् मवन्?
(1) ेमबा
(2) े नऊ् ेि्खद जा
(3) लकमं ा् ो े
(4) रन ज नँ
77. Which ministry of India launched SUBHAGYA web portal ?
(1) Ministry of Defence
(2) Ministry of Power
(3) Ministry of Revenue
(4) Ministry of Agriculture
पनाे्कामना्मौ् मक् ंुन व्िौ्कप
ु न्व्सौब् ोटम ्मी्रु आे्मी्?
(1) ा्न् ंुन व
(2) वस्वे
ु ् ंुन व
(3) ानजरस् ंुन व
(4) मृव्् ंुन व
78. The Salal Project is on the river

(1) Chenab
(2) Jhelum
(3) Sutlej
(4) Ganga
क न ् रावोजिन् मक्ि े् ा््रथे् ्?
(1) चौिनब
(2) झौ
23
(3) के ज
(4) गंगन
79. The song 'Vande Mataram' was first published in

(1) Sitaram
(2) Anandmath
(3) Gitanjali
(4) The Hindu
'सं ौ ् नेा ' गाे् े्बना् मक े ्रमनलरे् ु आ्थन्?
(1) काेनान
(2) आिं ठ
(3) गाेनंजल
(4) ्द ् ू
80. Manya moved towards West then he took right and then again left and finally turned to left. In
which direction did he face at the end ?
(1) North
(2) East
(3) West
(4) South
न्वन् ्््
च ्मी्ेाफ्च न् फा्स ् नएँ् ुीन्औा् फा्बनएँ् औा्ेंे् े् बनएँ् ुीन्ेो्आखदा् े ् मक्
द रन् े ्उकमन् ुद् ोगन्?
(1) उिा
(2) स
ू म
(3) ्््
च
(4) ष्ण
81. Pointing to a photograph of a girl, Shanon said, "She is the daughter of the only child of my father."
How is Shanon related to that girl ?
(1) Brother
(2) Uncle
(3) Father
(4) Mother
एम् ीमी्मी्ेरसाा्मी् ा्द दनेौ् ु ए्रिि्िौ्म न, "व ् ौाौ्व ेन्मौ्एम नु्ब्चौ्मी्बौटे् "।्रिि्
उक् ीमी्कौ्मकौ्कंबंगधे् ्?
(1) पनई
(2) चनचन
(3) व ेन
(4) नेन
82. Choose the correct alternative to complete the series :

24
AB_DA_ _DA_CD_BCD
(1) CBCBA
(2) BCABC
(3) CCBAC
(4) ABCBC
लंद
ृ न्मो् ूान्मािौ्मौ्ल ए्क े्वसम् ्चुिे्:
AB_DA_ _DA_CD_BCD
(1) CBCBA
(2) BCABC
(3) CCBAC
(4) ABCBC
83. If 9874321 = CERTAIN, then 2483197 = _______

(1) AIECRTN
(2) ITANCER
(3) ITEANCR
(4) RTNCAEI
वद ्9874321 = CERTAIN, ेो्2483197 = _______
(1) AIECRTN
(2) ITANCER
(3) ITEANCR
(4) RTNCAEI
84. The average weight of 8 persons is increased by 2.5 kg when one of them who weighs 56 kg is
replaced by a new man. The weight of the new man is
(1) 73 kg
(2) 72 kg
(3) 75 kg
(4) None of these
ेवं्मन्औके्सजि्2.5 kg कौ्बढ़्जनेन् , जब्उि े ्कौ्एम््जकमन्सजि्56 kg , मो्एम्िवौ्
8््व्त्
्व्त्
े्कौ्ब ्द वन्जनेन् ्।्िवौ््व्त्े्मन्सजि्तवन् ्?
(1) 73 kg
(2) 72 kg
(3) 75 kg
85. Ten men take 24 days of 9 hours work time to do a work. Forty five women working for 12 days
will have to work for how many hours a day if a woman is two third as efficient as men ?
(1) 6
(2) 8
25
(3) 9
(4) 12
10् ु ््9्घंटौ् मनवम् माेौ् ु ए्एम्मनवम् मो्24्द िं् े ् मा्कमेौ् ं् ।्45् द न ं् मो्12्द िं्मौ्
ल ए् मेिौ्घंटौ्रने्द ि्मनवम्मािन् ोगन्वद ्उिमी्मनवम्् ेन् ु ्ं्कौ्2/3् ्?
(1) 6
(2) 8
(3) 9
(4) 12
86. A man is 3 years older than his wife and four times as old as his son. If the son becomes 15 years
old after 3 years, what is the present age of the wife ?
(1) 60 years
(2) 51 years
(3) 48 years
(4) 45 years
एम््व्त्
े्े िा् ््िा्कौ्3्स्म्बीन् ्औा्े िौ् ुु्कौ्चना्गुिन्बीन् ्।्वद ्ेाि्स्म्बन ् ुु्मी्
आव्
ु 15्स्म् ो्जनएगा्ेो्इक्क व् ््
िा्मी्आव्
ु मेिा् ्?
(1) 60्स्म
(2) 51्स्म
(3) 48्स्म
(4) 45्स्म
87. Pinky and Shweta start a business jointly. If Pinky invests ` 7,000 for 12 months and Shweta invests
` 12,000 for 7 months, then out of a total profit of ` 2,730, Pinky gets
(1) ` 1,170
(2) ` 910
(3) ` 1,560
(4) ` 1,365
व म
ं ी्औा्््सौेन्कंवुत्े् ्कौ्एम््वसकनव्आां प्माेौ् ं्।्वद ्व म
ं ी्` 7,000, 12् न ्मौ्ल ए्ेथन्
््सौेन्` 12,000, 7् न ्मौ्ल ए्निसौर्माेा् , ेो्मु ् नप्` 2,730् े ्व म
ं ी्मन्द रकन
(1) ` 1,170
(2) ` 910
(3) ` 1,560
(4) ` 1,365
88. Which of the following will not displace silver from silver nitrate solution ?
(1) Gold
(2) Copper
(3) Zinc
(4) Aluminium
निमि् े ्कौ्मसि्कन्लक्सा्िनइरौ ट्वस वि् े ्कौ्लक्सा्मो्वसरथनव े्ि ें्माौ गन्?
26
(1) गो्ड
(2) मॉ ा
(3) ्जंम
(4) ए्वुल निव
89. Vegetative propagation through leaves takes place in
(1) Asparagus
(2) Dahlia
(3) Chrysanthemum
(4) Bryophyllum
विवं्मौ् न्व ्कौ्सनिर नेम्रसधमि् मक े ् ोेन् ्?
(1) एर ौाौगक
(2) डौ ल वन
(3) गु नऊ े
(4) ्नवोफनइ
90. If the earth had no atmosphere, the sky would have appeared
(1) blue
(2) black
(3) brown
(4) bright
वद ् ्
ृ सा् ा्मोई्सनवु ंड ्ि ें् ोेन्ेो्आमनर्द दनई् ीेन्
(1) िा न
(2) मन न
(3) पूान
(4) उज न
91. What is the synonym of 'dossier' ?

(1) painful
(2) vague
(3) file
(4) desire
92. What is the antonym of 'compliment' ?

(1) humble
(2) supply
(3) blame
(4) boil
93. Give one word substitute of 'one who loves books'.

(1) pervert
(2) anarchist
27
(3) intelligent
(4) bibliophile
Mr. Mathew is ___________ European.
(1) a (2) an
95. Fill in the blank using the correct conjunction:

The tomato soup is hot ___________ delicious.
(1) for (2) nor
(3) or (4) and
96. निमिल खदे् े ्कौ्मसि्कन्सनतव्कंवुते्सनतव्मन्उ न ाण् ्?

(1) िाेन्औा्गाेन्गन्ा े् ं ।
(2) जो् राल ्माौ गन्उकौ्कफ ेन्ल ौगा्।
(3) रौा्द दनई्द वन्औा्कब् ोग्डा्गवौ्।
(4) व ्स े्ब्चन् ्जो्म ्गगा्गवन्थन्।
97. घोीन्ेौज् सीेन् ।्ाौ दनं मे् िवन-वसरौ्ण्मन्पौ ्बेनइए्।

(1) गण
ु सनचम् िवन-वसरौ्ण
(2) कं्वनसनचम् िवन-वसरौ्ण
(3) ाेनेसनचम् िवन-वसरौ्ण
(4) रथनिसनचम् िवन-वसरौ्ण्
98. ‘्जकमौ्चना् ् ं’ सनतवनंर्मौ्ल ए्एम्रल ्

(1) चस नई (2) चेु्
(3) चना नई (4) चसान न्
99. ‘मनि्पािन’ ु नसाौ ्मन्क े्ेथम्

(1) मनि् े ् सन्डन िन्। (2) बा् ु ई्बने् फा्कौ्उपनािन्।
(3) मनि्कनफ्मािन्। (4) मका्मौ्वस ्ध्लरमनवे्मािन्।
100. ‘े्वनस्वम’ मक्कंगध्मन्उ न ाण् ्?

(1) ेघम्कंगध् (2) गुण्कंगध््
(3) वण्कंगध (4) ेवनद ्कंगध्
_______________
28

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Haryana Staff Selection Commission

Evening Session, 07.04.2018

2. Fro hich accou t Bra ch’s iscella eous e pe ses is paid ?

3. The abnormal loss is debited to following Account :

5. The amount of the abnormal loss should be credited to

10. Profit as per Single Entry System is calculated by

12. In Piecemeal distribution of cash, credit balance of P/L is ________

14. Depreciation is calculated on machinery purchased by company in

15. The loss incurred prior to incorporation will be debited to

22. 7% Debentures is ` 4,00,000, then calculate the debenture interest.

24. In case of purchase and sale of securities ex-interest

38. What is the Indian Accounting Standard No. 10 ?

40. In case of equity shares underwriting, the commission will be

51. The great epic Mahabharat written by Ved Vyas at

52. Haryana is divided in how many Legislative Assembly constituency ?

55. The only perennial river flows from Haryana State is

61. SEZ stands for

62. In Kurukshetra district Bhor Saidan is a breeding centre of which animal ?

63. AMRUT means

65. When was National Dairy Research Institute in Haryana established ?

68. Which districts comes under the Rohtak Police range?

70. The number of Lok Sabha seats from Haryana state is

76. In which hemisphere India is located ?

78. Who invented periodic table ?

79. Battle of Buxar was fought in

80. VISION : ABCBDE : : NOISY : _________ ?

81. If CREAT = 12345, TRACE = _______ ?

83. Arrange the given word in the meaningful sequence :

85. If 20% of A = 30% of B = 1/6 of C, then A : B : C is

88. When a chemical substance loses oxygen, it is said to have been

89. The enzyme Pepsin is inactive in stomach without the presence of

90. The power of a lens is -2.5D. The lens is

91. What is the synonym of 'odour' ?

92. What is the antonym of 'opaque' ?

93. Give one word substitute of 'one who has no money'.

94. Fill in the blank using the correct article :

95. Fill in the blank using the correct conjunction :

99. आँद्रल ्मन् वनमवसनचा्ि ें्

100. सनि्रल ्मन्वस ो ्

3. Out of the following, which is an example of Investing Activities ?

6. Accounting Standard- 4 deals with

7. Accounting Standard- Valuatio of I e tories does ot i clude hich of the follo i g ?

10. Which one of the following is incorrect ?

14. Which of the following is incorrect ?

15. Which one of the following is Deferred Revenue Expenditure ?

16. What is the full form of GAAP ?

23. Which one of the following is incorrect about Management Accounting ?

27. Which is best basis of Apportionment of Employee State Insurance Contribution ?

32. Which one of the following is an objective of internal audit ?

33. Which one of the following is not the limitation of audit ?

37. Which factor is specifically considered in valuing purchased goodwill only ?

39. Which of the following item is included in Cost Accounts ?

44. Which is the correct formula of Fixed Overhead Variance ?

45. Which of the following is not i cluded i the calculatio of shareholder’s fu ds ?

55. Haryana Province was merged with Punjab in which year ?

56. Which of the following is not correctly matched ?

76. Columbus reached West Indies in

77. The first railway line in India was laid between

78. The World AIDS Day is observed on

80. 50, 30, 0, X, 0….. the X = ?

88. What happens when dilute hydrochloric acid is added to Zn granules ?

90. Nature of the image formed by a convex mirror is

91. What is the synonym of 'zenith' ?

92. What is the antonym of 'rigid' ?