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Pæàí¨ÜÅ¨Ü BÊÜÃÜ|¨æãÙÜWæ ñÜÃÜáÊÜâ¨Ü®áÜ ° ¯Ðæà˜Ô¨æ.
Note : English version of the instructions is printed on the back cover of this booklet.

234 (1 – A )
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 1. ªÀiÁ°ÃPÀ£ÀÄ ¸ÀAUÀ滹 vÀAzÀ §AqÀªÁ¼ÀªÀÅ 3. ¨ÁåAPï jPÀ¤ì°AiÉÄõÀ£ï ¸ÉÖÃmïªÉÄAl£ÀÄß
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4. ªÀiÁåaAUï ¥ÀzÀÞwAiÀÄ ¥ÀæPÁgÀªÁV AiÀiÁªÀ

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C£ÀĪÀiÁ£Á¸ÀàzÀ ¸Á®UÀ¼À «µÀAiÀÄzÀ°è »Ã£À (1) qÉ©mïìUÀ¼À£ÀÄß PÉærmïUÀ¼ÉÆA¢UÉ
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III. ¸ÀAgÀPÀëuÉ (PÀ£ïPÀìgïªÉñÀ£ï)

5. M§â ªÀåQÛAiÀÄÄ JµÀÖgÀ ªÀÄnÖUÉ PÁvÀgÀ£ÁVzÁÝ£É,
IV. ªÀ¸ÀÄÛ«£À DzsÁgÀzÀ°è
(ªÉÄnÃjAiÀiÁ°n) PÉÆÃ¥ÀUÉÆArzÁÝ£É ªÀÄvÀÄÛ ¨sÁªÀ
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DAiÉÄÌUÀ¼À£ÁßzsÀj¹ GvÀÛj¹ :
vÉÆÃj¸ÀĪÀÅzÀÄ _______
(1) I ªÀiÁvÀæ
(1) £ÀgÀ z˧ð®åvÉ
(2) II ªÀiÁvÀæ
(2) ¸Àé ¤AiÀÄAvÀæt
(3) III ªÀiÁvÀæ (3) ¸ÀQæAiÀÄ ªÀåQÛvÀé
(4) I ªÀÄvÀÄÛ II JgÀqÀÆ (4) DvÀä UËgÀªÀ

234 (2 – A )
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1. Capital brought in by the proprietor is an 3. Bank Reconciliation Statement is prepared
example of; in order to detect the causes for the
difference between
(1) Increase in liability and decrease in
asset (1) The balances as per cash column of
Cash Book and the Pass Book.
(2) Increase in asset and increase in
liability (2) The balances as per bank column of
Cash Book and the Pass Book.
(3) Increase in asset and decrease in
(3) The balances as per bank column of
liability
Cash Book and balances as per cash
(4) Increase in one asset and decrease in column of Cash Book
other asset
(4) The balances as per Cash Book and
the Pass Book.

2. In respect of doubtful debts, provisions for

4. As per the matching principle which items
bad debts are made on the basis of which of
should be matched?
the following convention(s):
(1) Debits with credits
I. Consistency
(2) Assets with liabilities
II. Disclosure
(3) Expenses with revenues
III. Conservatism
(4) Accruals with prepaids
IV. Materiality

Select the correct answer using the codes

given below : 5. The degree to which a person is anxious,
irritable, temperamental and moody refers to
(1) (I) Only
(1) Neuroticism
(2) (II) Only
(2) Self-monitoring
(3) (III) Only
(3) Proactive personality
(4) Both (I) and (II)
(4) Self-esteem

234 (3 – A )
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 6. F PɼÀV£À AiÀiÁªÀ AiÉÆÃd£Á ªÀUÀðUÀ¼ÀÄ, 8. ªÀiÁgÀÄPÀmÉÖ ¸ÀA±ÉÆÃzsÀ£ÉAiÀÄ ¸ÀA§AzsÀzÀ°è PɼÀV£À
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«±ÉèõÀuÉ ªÀÄvÀÄÛ ¨ÉzÀjPÉ ºÁUÀÆ ¸ÀA¸ÉÜAiÀÄ I. ªÀiÁgÀÄPÀmÉÖ ¸ÀA±ÉÆÃzsÀ£ÉAiÀÄ°è ¸ÀªÀĸÉåUÀ¼À §UÉÎ
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«zsÁ£ÀUÀ¼À£ÀÄß §¼À¸À¯ÁUÀĪÀÅ¢®è.
vÀªÀÄä ¥Àj¸ÀgÀzÀ°è ¥ÀgÀuÁªÀÄPÁjAiÀiÁV
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M¼ÀUÉƼÀÄîvÀÛzÉ? III. ¸ÀA±ÉÆÃzsÀ£Á £ÀAvÀgÀzÀ vÀ¤SÉUÀ¼À£ÀÄß
£ÀqɸÀ®Ä UÀÄuÁvÀäPÀ ¸ÀA±ÉÆÃzsÀ£Á
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GvÀÛj¹
AiÉÆÃd£É
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(3) G¥ÁAiÀÄPÀgÀ AiÉÆÃd£É
(2) II ªÀiÁvÀæ
(4) PÁAiÀiÁðZÀgÀuÉAiÀÄ AiÉÆÃd£É (3) I ªÀÄvÀÄÛ III JgÀqÀÆ
(4) II ªÀÄvÀÄÛ III JgÀqÀÆ
9. F PɼÀV£À ºÉýPÉUÀ¼À°è AiÀiÁªÀÅzÀÄ vÀ¥ÀÄà?
7. PɼÀV£ÀzÀgÀ°è AiÀiÁªÀÅzÀÄ ¤ªÀðºÀuÉAiÀÄ I. C¢üPÁgÀªÀ£ÀÄß ºÉÆA¢gÀĪÀªÀjUÉ
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J£ÀÄßvÁÛgÉ.
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AiÀÄƤn D¥sï PÀªÀiÁåAqï J£ÀÄßvÁÛgÉ.
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(2) II ªÀiÁvÀæ (1) I ªÀiÁvÀæ
(2) III ªÀiÁvÀæ
(3) I ªÀÄvÀÄÛ II ªÀiÁvÀæ
(3) II ªÀÄvÀÄÛ III JgÀqÀÆ
(4) III ªÀÄvÀÄÛ IV JgÀqÀÆ ¸ÀºÀ (4) II ªÀÄvÀÄÛ IV JgÀqÀÆ

234 (4 – A )
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6. Which of the following categories of 8. Which of the following statements is/are
true with respect to marketing research?
planning involves analyzing competitive
I. Qualitative research methods cannot
opportunities and threats, as well as the be used to investigate issues in
marketing research.
strengths and weaknesses of the
II. Qualitative research methods may be
organization, and then determining how to used to investigate issues in marketing
position the organization to compete research.
III. Qualitative research methods cannot
effectively in their environment? be used to conduct post-research
investigations.
(1) Short-term planning Select the correct answer using the
codes given below
(2) Strategic planning
(1) (I) Only
(3) Tactical planning (2) (II) Only
(3) Both (I) and (III)
(4) Operational planning.
(4) Both (II) and (III)

9. Which of the following statements is/are

7. Which of the following is/are not false?
I. Positions with some authority that
contemporary approach of management? have been created to support, assist,
and advise those holding line authority
I. Systems Approach
is called staff authority.
II. Contingency Approach II. The management principle that each
person should report to two managers
III. Hawthorne Studies Approach is known as unity of command.
III. The obligation or expectation to
IV. Scientific Management Approach perform any assigned duties is referred
to as accountability.
Select the correct answer using the codes
IV. The number of employees a manager
given below :
can efficiently and effectively manage
is termed as span of control.
(1) (I) Only Select the correct answer using the codes
given below :
(2) (II) Only
(1) (I) Only
(3) Both (I) and (II) (2) (III) Only
(3) Both (II) and (III)
(4) Both (III) and (IV)
(4) Both (II) and (IV)

234 (5 – A )
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 10. ªÀiÁPÉðnAUï «Ä±ÀætªÀÅ ¸ÁªÀiÁ£ÀåªÁV 12. PɼÀV£ÀªÀÅUÀ¼À£ÀÄß ¸ÀjAiÀiÁV ºÉÆA¢¹j:
EzÀ£ÀÄß ºÉÆA¢gÀÄvÀÛzÉ. I vÀªÀÄä vÀªÀÄä PÉ®¸ÀUÀ¼À°è ªÁ¸ÀÛªÀªÁV a. ªÀÈwÛ
I. ¨É¯É d£ÀgÀÄ AiÀiÁªÀ AiÀiÁªÀ PÉ®¸ÀUÀ¼À£ÀÄß «ªÀgÀUÀ¼ÀÄ
ªÀiÁqÀĪÀgÉAzÀÄ ¤µÀ̶ð¸À®Ä
II. GvÀà£Àß C©üªÀÈ¢Þ ¥Àr¹zÀ O¥ÀZÁjPÀ
¥ÀzÀÞw
III. ¥ÀzÉÆãÀßw MAzÀÄ ªÀÈwÛAiÀÄ£ÀÄß
II b. ªÀÈwÛAiÀÄ
IV. ¸ÀܼÀ ªÀiÁ¥Àðr¸ÀĪÀÅzÀjAzÀ CxÀªÁ ªÀtð£É
§zÀ¯Á¬Ä¸ÀĪÀÅzÀjAzÀ ºÉÃUÉ ºÉZÀÄÑ
V. GvÀàwÛ ¥ÀjuÁªÀÄPÁjAiÀiÁUÀĪÀAvÉ
ªÀiÁqÀ§ºÀÄzÀÄ
¸ÀjAiÀiÁzÀ GvÀÛgÀªÀ£ÀÄß PɼÀV£À III PÉ®¸ÀzÀ°è£À PÀvÀðªÀåUÀ¼ÀÄ, c. ªÀÈwÛ
dªÁ¨ÁÝjUÀ¼ÀÄ ªÀÄvÀÄÛ ¸ÀªÁ®ÄUÀ¼À «£Áå¸À
DAiÉÄÌUÀ¼À£ÁßzsÀj¹ GvÀÛj¹ : MAzÀÄ ¥ÀnÖ
(1) I ªÀiÁvÀæ IV PÉ®¸ÀªÀ£ÀÄß ªÀiÁqÀ®Ä d. ªÀÈwÛ
ªÀåQÛAiÀÄ°ègÀ¨ÉÃPÁzÀ P˱À®åUÀ¼ÀÄ «±ÉèõÀuÉ
(2) II ªÀiÁvÀæ ªÀÄvÀÄÛ ¸ÁªÀÄxÀåðUÀ¼À §UÉÎ ZÀZÉð
(3) V ªÀiÁvÀæ
(4) I, II, III ªÀÄvÀÄ IV F PɼÀUÉ PÉÆnÖgÀĪÀ ¸ÀAPÉÃvÀUÀ¼À°è ¸ÀjAiÀiÁzÀ
DAiÉÄÌAiÀÄ£ÀÄß UÀÄgÀÄw¹
11. ¥ÀjuÁªÀÄPÁj ¨sÁUÀUÀ½UÉ PɼÀV£ÀªÀÅUÀ¼À°è I II III IV
AiÀiÁªÀÅzÀÄ CvÀåªÀ±ÀåPÀªÁzÀ (1) a d c b
ªÀiÁ£ÀzÀAqÀªÁVzÉ? (2) d c b a
(3) c b a d
I. KPÀgÀÆ¥ÀvÉ (4) a b c d
II. ªÀiÁ¥À£À ¸ÁzsÀåvÉ
III. ¯Á¨sÀ ¸ÁzsÀåvÉ
13. ¥Àæ¸ÀÄÛvÀ CxÀªÁ ¨sÀ«µÀåzÀ ºÀÄzÉÝAiÀÄ£ÀÄß
IV. C£ÉÃPÀ gÀÆ¥ÀvÉ
vÀÄA§®Ä ¨ÉÃPÁzÀ CºÀðvÉUÀ¼À£ÀÄß¼Àî d£ÀgÀ£ÀÄß
¸ÀjAiÀiÁzÀ GvÀÛgÀªÀ£ÀÄß PɼÀV£À DAiÉÄÌ ªÀiÁqÀ®Ä EgÀĪÀ PÀæªÀÄUÀ¼ÀÄ
DAiÉÄÌUÀ¼À£ÁßzsÀj¹ GvÀÛj¹ :
(1) DAiÉÄÌ
(1) I ªÀÄvÀÄÛ II JgÀqÀÆ
(2) II ªÀÄvÀÄÛ III JgÀqÀÆ (2) £ÉêÀÄPÁw

(3) I, II ªÀÄvÀÄÛ III (3) ¥Àæ²PÀët (NjAiÀÄAmÉñÀ£ï)

(4) II, III ªÀÄvÀÄÛ IV (4) ªÀÈwÛ §zÀ¯ÁªÀuÉ

234 (6 – A )
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10. Marketing mix generally comprises of 12. Match the following correctly
I. Price I. A formal system a. Job
II. Product developed to determine specifications
what tasks people actually
III. Promotion perform in their jobs
IV. Place
II. How a job can be b. Job
V. Production modified or changed to be description
more effective
Select the correct answer using the codes
III. A list of tasks, duties, c. Job
given below and responsibilities of a design
job
(1) (I) Only
IV. Discussion of the skills d. Job
(2) (II) Only and abilities the person analysis
must have to perform the
(3) (V) Only job.
(4) (I), (II), (III) and (IV)
Select the correct answer using the codes
given below
I II III IV
11. Which of the following are the essential (1) a d c b
criteria for effective segmentation? (2) d c b a
I. Homogeneity (3) c b a d
II. Measurability (4) a b c d
III. Profitability
IV. Heterogeneity
13. The steps involved in choosing people who
Select the correct answer using the codes have the right qualifications to fill a current
given below or future job opening :
(1) Both (I) and (II) (1) Selection
(2) Both (II) and (III) (2) Recruitment
(3) (I), (II) and (III) (3) Orientation
(4) (II), (III) and (IV) (4) Job rotation

234 (7 – A )
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 14. ¸ÀA¸ÉÜAiÉÆAzÀgÀ §AqÀªÁ¼À gÀZÀ£ÉAiÀÄ°è 16. E£ï¥sÁæ¸ÀÖçPÀÑgï °. £À°è «Ä.Dj¥sï ¥ÁæeÉPïÖ
¸ÀÄ¢ÃWÀð PÁ®zÀ°è CzÀgÉƼÀPÉÌ ªÀÄvÉÛ ºÀjzÀÄ ªÀiÁå£ÉÃdgï DVzÁÝgÉ. ¥ÁæeÉPïÖ (P1)
§gÀĪÀ FQén §AqÀªÁ¼À ªÀÄvÀÄÛ
G½¹PÉÆAqÀ UÀ½PÉAiÀÄ §ºÀÄ¥Á®Ä EzÀÝ°è CxÀªÁ ¥ÁæeÉPïÖ (P2) £ÀÄß PÉÊUÉwÛPÉÆAqÀgÉ
CzÀgÀ §AqÀªÁ¼À gÀZÀ£ÉAiÀÄ£ÀÄß ºÀvÀÄÛ PÉÆÃn gÀÆ¥Á¬ÄUÀ¼ÀÄ (ºÉÆgÀ ºÀjªÀÅ)
»ÃUÉ£À߯ÁUÀÄvÀÛzÉ £ÀUÀzÀÄ RZÁðUÀÄvÀÛzÉAiÉÄAzÀÄ CªÀgÀÄ ¯ÉPÀÌ
(1) §ÄqÀªÉÄïÁzÀ ¦gÀ«Äqï DPÀÈwAiÀÄ ºÁPÀÄvÁÛgÉ. DzÀgÀÆ P1 ¤AzÀ gÀÆ. 90.66
§AqÀªÁ¼À gÀZÀ£É ®PÀëUÀ¼À ¤ªÀé¼À M¼ÀºÀjAiÀÄÄ«PÉ ªÀÄvÀÄÛ P2
(2) ¦gÀ«Äqï DPÀÈwAiÀÄ §AqÀªÁ¼À gÀZÀ£É ¤AzÀ gÀÆ.60.31 ®PÀë M¼ÀºÀjAiÀÄÄ«PÉAiÀÄ£ÀÄß
(3) ®A§ªÁzÀ §AqÀªÁ¼À gÀZÀ£É ¤jÃQë¸ÀÄvÁÛgÉ. ¯Á¨sÀ ¸ÀÆZÀåAPÀ PI zÀ
(4) ¸ÀªÀiÁ£ÁAvÀgÀ §AqÀªÁ¼À gÀZÀ£É ªÀiÁ£ÀzÀAqÀzÀ ¥ÀæPÁgÀªÁV «Ä.DjÃ¥sïgÀªÀgÀÄ
15. §AqÀªÁ¼À gÀZÀ£É ªÀÄvÀÄÛ DyðPÀ ¸ÀégÀÆ¥ÀPÉÌ EzÀ£ÀÄß Dj¹PÉƼÀî¨ÉÃPÀÄ
¸ÀA§A¢ü¹zÀAvÉ PɼÀV£À AiÀiÁªÀ ºÉýPÉ/UÀ¼ÀÄ
(1) ¥ÁæeÉPïÖ (P1) KPÉAzÀgÉ CzÀgÀ PI
¸ÀjAiÀiÁVzÉ/ªÉ?
ªÀiË®åªÀÅ 10.07 PÉÌ ¸ÀªÀÄ DVzÉ
I. ¢ÃWÀðPÁ®zÀ D¹ÛAiÀÄ£ÀÄß ¸À馅 ªÀiÁqÀ®Ä
ºÀÆqÀĪÀ ¢ÃWÀðPÁ®zÀ §AqÀªÁ¼ÀzÀ §UÉÎ (2) ¥ÁæeÉPïÖ (P2) KPÉAzÀgÉ CzÀgÀ PI
§AqÀªÁ¼À ¸ÀégÀÆ¥ÀªÀÅ ¸ÀA§A¢ü¹zÉ. EzÀgÀ°è ªÀiË®åªÀÅ 7.03 PÉÌ ¸ÀªÀÄ DVzÉ
«wÛÃAiÀÄ ¸ÀégÀÆ¥ÀªÀÅ ¢ÃWÁðªÀ¢üAiÀÄ ªÀÄvÀÄÛ (3) ¥ÁæeÉPïÖ (P1) KPÉAzÀgÉ CzÀgÀ PI
C¯ÁàªÀ¢üAiÀÄ JgÀqÀÆ D¹ÛUÀ¼À ¸Àȶ×AiÀÄ£ÀÄß ªÀiË®åªÀÅ 12.02 PÉÌ ¸ÀªÀÄ DVzÉ
M¼ÀUÉƼÀÄîvÀÛzÉ.
(4) ¥ÁæeÉPïÖ (P2) KPÉAzÀgÉ CzÀgÀ PI
II. «wÛÃAiÀÄ ¸ÀégÀÆ¥ÀªÀÅ PÉÃAzÀæzÀ°è §AqÀªÁ¼À
ªÀiË®åªÀÅ 13.02 PÉÌ ¸ÀªÀÄ DVzÉ
¸ÀégÀÆ¥À«zÉ. ¥Àæ¸ÀÄÛvÀ dªÁ¨ÁÝjUÀ½®èzÉ
§AqÀªÁ¼À gÀZÀ£ÉAiÀÄÄ EgÀ®Ä ¸ÁzsÀå«®è.
17. J¯ÉPÉÆÖçà ¸Áån °. AiÀÄ£ÀÄß 7% ¨ÁAqï£À 10
CAxÀºÀ ¸ÀAzÀ¨sÀðUÀ¼À°è §AqÀªÁ¼À ¸ÀégÀÆ¥ÀªÀÅ
«wÛÃAiÀÄ ¸ÀégÀÆ¥ÀPÉÌ ¸ÀªÀĪÁVgÀÄvÀÛzÉ. ®PÀë gÀÆ¥Á¬ÄUÀ¼ÀÄ ªÀÄvÀÄÛ ¸ÁªÀiÁ£Àå ¸ÁÖPï£À
20 ®PÀë gÀÆ¥Á¬ÄUÀ½AzÀ £ÀqɸÀ¯ÁUÀÄwÛzÉ.
III. ¥Àæ¸ÀÄÛvÀ dªÁ¨ÁÝjUÀ¼À ªÉƧ®UÀÄ ºÉÆgÀV£À ¸ÁÖPï£À°è 1.5£À ©ÃmÁ EzÉ. D¥ÀvÀÄÛgÀ»vÀ
¸Á®zÀ MlÄÖ §AqÀªÁ¼À gÀZÀ£ÉUÉ zÀgÀªÀÅ 4% DVzÉ. ªÀiÁPÉðmï j¸ïÌ
¸ÀªÀÄ£ÁVzÀÝgÉ ¸ÀA¸ÉÜAiÉÆAzÀgÀ «wÛÃAiÀÄ ¦æëÄAiÀĪÀiï 3.5% DVzÉ. PÁ¥ÉÆÃðgÉõÀ£ï
¸ÀégÀÆ¥ÀªÀÅ ¸ÀªÀÄvÉÆðvÀªÉAzÀÄ MAzÀPÉÌ ªÀiÁfð£À¯ï vÉjUÉ zÀgÀªÀÅ 35%
¥ÀjUÀt¸À¯ÁUÀÄvÀÛzÉ. KPÉAzÀgÉ CAvÀºÀ DVzÉ. J¯ÉPÉÆÖçà ¸ÁÌn °«ÄmÉqï£À ªÉÊmÉqï
¸ÀAzÀ¨sÀðUÀ¼À°è ¥Àæ¸ÀÄÛvÀ D¹ÛUÀ¼ÀÄ £ÀµÀÖªÁzÀ
DªÀgÉÃeï PÁ¸ïÖ D¥sï PÁå¦l¯ï(WACC),
¥ÀPÀëzÀ°è ¥Àæ¸ÀÄÛvÀ dªÁ¨ÁÝjUÀ½UÉ ¥ÁªÀw¸À®Ä
¸ÀĪÀÄgÁV EgÀĪÀÅzÀÄ.
¢ÃWÀðPÁ°Ã£À §AqÀªÁ¼ÀªÀÅ
¸ÁPÀ¶ÖzÉAiÉÄAzÀÄ ¨sÁ«¸À¯ÁUÀÄvÀÛzÉ. (1) 6.20%
(1) I ªÀiÁvÀæ (2) 7.70%
(2) II ªÀiÁvÀæ
(3) III ªÀiÁvÀæ (3) 8.20%
(4) II ªÀÄvÀÄÛ III JgÀqÀÆ (4) 9.10%

234 (8 – A )
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14. If a firm’s capital structure has a large 16. Mr. Arif is a project manager in
proportion of equity capital and retained Infrastructure Ltd. He computes that there
earnings which have been ploughed back will be a cash outflow of Rs.10 crore if
into it over a considerably large period of either project (P1) or project (P2) is
time, its capital structure is considered as undertaken. However, he expects a net
(1) Inverted Pyramid shaped Capital present value of cash inflow of Rs.90.66
Structure lakh from P1 and < 60.31 lakh from P2
(2) Pyramid shaped Capital structure
respectively. According to Profitability
(3) Vertical Capital Structure
Index (PI) criterion Mr. Arif should select
(4) Horizontal Capital Structure
(1) Project (P1) because its PI value is
15. Which of the following statements is/are equal to 10.07
true with respect to Capital structure and
(2) Project (P2) because its PI value is
Financial structure?
I. Capital structure relates to long term equal to 7.03
capital deployment for creation of
(3) Project (P1) because its PI value is
long term assets whereas Financial
structure involves creation of both equal to 12.02
long term and short term assets.
(4) Project (P2) because its PI value is
II. Capital structure is the core element of
the financial structure. Capital equal to 13.02
structure cannot exist without the
current liabilities and in such cases
capital structure shall be equal to the
financial structure.
III. The financial structure of a firm is 17. Electro Scotty Limited is currently financed
considered to be a balanced one if the with Rs. 1,000,000 of 7% bonds, and Rs.2,
amount of current liabilities is equal to
000,000 of common stock. The stock has a
the capital structure net of outside debt
because in such cases the long term beta of 1.5, and the risk free rate is 4%, and
capital is considered sufficient to pay the market risk premium is 3.5%. The
current liabilities in case of sudden marginal tax rate for a corporation is 35%.
loss of current assets. The Weighted Average Cost of Capital
Select the correct answer using the (WACC) of Electro Scotty Limited
codes given below approximately is
(1) (I) Only (1) 6.20%
(2) (II) Only (2) 7.70%
(3) (III) Only (3) 8.20%
(4) Both (II) and (III) (4) 9.10%.

234 (9 – A )
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 18. NPV ªÀÄvÀÄÛ IRR UÉ ¸ÀA§A¢ü¹zÀAvÉ PɼÀV£À 20. «Ä.gÁªÀÄ£ï 5 ®PÀëUÀ¼À£ÀÄß ¨ÁåAPï£À°è dªÀiÁ
AiÀiÁªÀ ºÉýPÉ/UÀ¼ÀÄ ¸ÀjAiÀiÁzÀzÀÄÝ? ªÀiÁrzÀgÀÄ. ªÁ¶ðPÀªÁV 5% ¸ÀgÀ¼À
§rØAiÀÄ£ÀÄß ¨ÁåAPï ¤ÃqÀÄvÀÛzÉ. ºÀvÀÄÛ
I. ¥Àæ¸ÀÄÛvÀ ¤ªÀé¼À ªÀiË®å «zsÁ£ÀzÀ ¥ÀæPÁgÀ
ªÀµÀðUÀ¼À £ÀAvÀgÀ «Ä.gÁªÀÄ£ïUÉ zÉÆgÀPÀĪÀ
§rØ zÀgÀªÀ£ÀÄß w½zÀ CA±ÀªÉAzÀÄ ªÉÆvÀÛªÀÅ
¨sÁ«¸À¯ÁVzÉ. ºÁUÉAiÉÄà DAvÀjPÀ
ªÀÄgÀÄ¥ÁªÀw zÀgÀzÀ «µÀAiÀÄzÀ°èAiÀÄÆ (1) 7.50 ®PÀë
EzÀÄ w½¢zÉ.
II. JgÀqÀÆ «zsÁ£ÀUÀ¼À°è, ºÉƸÀ (2) 5.50 ®PÀë
¥ÁæeÉPïÖUÀ¼À£ÀÄß jAiÀiÁ¬Äw zÀgÀzÀ°è
£ÀUÀzÀÄ M¼ÀºÀjªÀ£ÀÄß ªÀÄgÀĺÀÆqÀ®Ä (3) 2.50 ®PÀë
¸ÁzsÀå«®èªÉAzÀÄ H»¸À¯ÁVzÉ.
III. M¼ÀºÀj«£À DAvÀjPÀ zÀgÀzÀ «zsÁ£ÀªÀÅ (4) 2.25 ®PÀë
M¼ÀºÀjAiÀÄĪÀ £ÀUÀ¢¤AzÀ ºÀÆrzÀ
¤¢üAiÀÄ£ÀÄß UÀjµÀÖ §rجÄAzÀ
ªÀÄgÀÄ¥ÁªÀw ªÀiÁqÀĪÀÅzÀgÀ §UÉÎ PÀAqÀÄ
PÉƼÀî®Ä ¥ÀæAiÀÄw߸ÀÄvÀÛzÉ.

¸ÀjAiÀiÁzÀ GvÀÛgÀªÀ£ÀÄß PɼÀV£À

DAiÉÄÌUÀ¼À£ÁßzsÀj¹ GvÀÛj¹ :
21. ¸ÁzsÀåªÁUÀ§®è ªÀiË®åUÀ¼À£ÀÄß¼Àî
(1) I ªÀiÁvÀæ Jt¸À§ºÀÄzÁzÀ CxÀªÁ ¥Àj«ÄvÀ
(2) II ªÀiÁvÀæ ¸ÀASÉåAiÀÄļÀîzÀÄ ªÉÃjAiÀħ¯ï
ºÉÆA¢gÀĪÀÅzÀÄ.
(3) III ªÀiÁvÀæ
(4) I ªÀÄvÀÄÛ II JgÀqÀÆ

19. d£À¸ÀASÉåAiÀÄ AiÀiÁªÀÅzÁzÀgÀÆ CA±ÀªÀ£ÀÄß (1) gÁåAqÀªÀiï ªÉÃjAiÀħ¯ï

PÉÆæÃrüÃPÀj¸ÀĪÀ ¸ÀASÉåAiÀÄ£ÀÄß »ÃUÉAzÀÄ
PÀgÉAiÀÄÄvÁÛgÉ.
(2) r¹ÌçÃmï ªÉÃjAiÀħ¯ï
(1) ¥ÁågÁ«ÄÃlgï
(2) CAQ CA±À (3) PÀAn£ÀÆåAiÀÄ¸ï ªÉÃjAiÀħ¯ï
(3) £ÀªÀÄÆ£É
(4) ªÀiÁ¥À£À (4) JPÉì÷ÖçäAiÀÄ¸ï ªÉÃjAiÀħ¯ï

234 (10 – A )
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18. Which of the following statements is/are 20. Mr. Raman deposited Rs.5 lakh in a bank.
true with respect to NPV and IRR? The bank is offering an annual simple
interest rate of 5%. After 10 years Mr.
I. Under the net present value method
Raman will receive an amount of
rate of interest is assumed as the
known factor. Similarly it is also
known in case of internal rate of return (1) Rs.7.50 lakh
method.
(2) Rs.5.50 lakh
II. Under both the methods, it is assumed
that cash inflows cannot be re-invested
at the discount rate in the new (3) Rs.2.50 lakh
projects.

III. Internal rate of return method attempts (4) Rs.2.25 lakh

to find out the rate of interest which is
maximum to repay the invested fund
out of the cash inflows.

Select the correct answer using the

codes given below
(1) (I) Only
(2) (II) Only 21. A variable that has either a finite or a
(3) (III) Only countable number of possible values is
termed as
(4) Both (I) and (II)

(1) Random variable

19. A number that summarizes some aspect of
the population as a whole is called as (2) Discrete variable

(1) Parameter
(3) Continuous variable
(2) Statistic

(3) Sample (4) Extraneous variable

(4) Measurement

234 (11 – A )
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 22. ªÀiÁqÀ£ïð ¸Áå¤lj ¦ünÖAUïì °. ¸ÀĪÀiÁgÀÄ 24. PɼÀV£ÀªÀÅUÀ¼À°è AiÀiÁªÀÅzÀÄ £ÉÃgÀ RZÀÄð
75,000 ªÁ¯ïéUÀ¼À£ÀÄß ªÁ¶ðPÀªÁV DVzÉ/ªÉ?
§¼À¹PÉƼÀÄîvÀÛzÉ. §¼ÀPÉAiÀÄÄ ¹ÜgÀªÁV I. gÁdzsÀ£ÀUÀ¼ÀÄ, AiÀÄƤmï£À zÀgÀzÀ°è ¯ÉPÀÌ
wAUÀ½UÉ 6250 ªÁ¯ïé DVzÉ. C¢üPÀ ºÁQzÀgÉ
II. ¤¢ðµÀÖ PÉ®¸ÀPÁÌV §¼À¹zÀgÉ PÁSÁð£ÉAiÀÄ
¥ÀæªÀiÁtzÀ°è PÉÆAqÁUÀ MAzÀPÉÌ gÀÆ. 1.50 ¨ÁrUÉ ªÉZÀÑ
gÀ¨É¯É DUÀÄvÀÛzÉ. ªÁ¶ðPÀ zÀgÀzÀ DzsÁgÀzÀ°è III. PÁSÁð£É ªÀÄvÀÄÛ PÀZÉÃjAiÀÄ ¨ÁrUÉ, zÀgÀUÀ¼ÀÄ
ºÀÆrPÉ zÀgÀzÀ 20% £ÀAvÉ ¸ÀAUÀæºÀ zÀgÀªÉAzÀÄ ªÀÄvÀÄÛ «ªÉÄ ºÀt
IV. D¹Û ªÀiË®åzÀ E½PÉ, j¥ÉÃj ªÀÄvÀÄÛ
CAzÁf¸À¯ÁVzÉ. PÉÆÃjPÉ ¸À°è¸À®Ä ªÀÄvÀÄÛ G¥ÀPÀgÀtUÀ¼ÀÄ AiÀÄAvÀæUÀ¼À ¦ÃoÉÆÃ¥ÀPÀgÀtUÀ¼À
«¯ÉêÁj ¥ÀqÉAiÀÄ®Ä vÀUÀ®ÄªÀ ªÉZÀѪÀÅ PÀlÖqÀUÀ¼À ¤ªÀðºÀuÉ EvÁå¢UÀ¼ÀÄ
gÀÆ.18 DUÀÄvÀÛzÉ. PÉÆÃjPÉ ¸À°è¹zÀ ¢£À¢AzÀ
«¯ÉêÁj ¢£ÀzÀªÀgÉUÉ 45 ¢£ÀUÀ¼ÁUÀÄvÀÛªÉ. ¸ÀjAiÀiÁzÀ GvÀÛgÀªÀ£ÀÄß PɼÀV£À
¸ÀÄgÀPÁë ¸ÀAUÀæºÀªÁV 3250 DAiÉÄÌUÀ¼À£ÁßzsÀj¹ GvÀÛj¹
ªÁ¯ïéUÀ½gÀ¨ÉÃPÉA§ §AiÀÄPÉ EzÉ. ªÀiÁqÀ£ïð (1) I ªÀiÁvÀæ
¸Áå¤lj ¦ünÖAUïì °. UÉ CvÀåAvÀ, (2) I ªÀÄvÀÄÛ II JgÀqÀÆ
«ÄvÀªÀåAiÀÄPÀgÀ ¥ÀæªÀiÁtªÀÅ (3) II ªÀÄvÀÄÛ III JgÀqÀÆ
(1) 2000 AiÀÄƤmïUÀ¼ÀÄ (4) ªÉÄð£À J®èªÀÇ ¸Àj
(2) 3000 AiÀÄƤmïUÀ¼ÀÄ 25. ªÀiÁfð£À¯ï PÁ¹ÖAUïUÉ ¸ÀA§A¢ü¹zÀAvÉ
(3) 4000 AiÀÄƤmïUÀ¼ÀÄ PɼÀV£À AiÀiÁªÀ ºÉýPÉAiÀÄÄ ¸ÀjAiÀiÁzÀzÀÄÝ/ªÀÅ?
(4) 5000 AiÀÄƤmïUÀ¼ÀÄ I. ªÉZÀÑUÀ¼À£ÀÄß ¤UÀ¢vÀ ªÀÄvÀÄÛ Kj½PÉAiÀÄ
CA±ÀUÀ½UÁV ¨ÉÃ¥Àðr¹ CgÉ Kj½vÀzÀ
23. PÁSÁð£ÉAiÉÆAzÀgÀ°è ªÁgÀzÀ°è 48 ªÉZÀÑUÀ¼À£ÀÄß ¸ÀºÀ CzÉà jÃwAiÀiÁV
ªÀVÃðPÀj¸À¯ÁVzÉ.
WÀAmÉUÀ¼ÀAvÉ ¥Àæw WÀAmÉUÉ gÀÆ. 18/- gÀ II. ¥ÀæUÀwAiÀÄ°ègÀĪÀ PÉ®¸ÀzÀ ªÀÄvÀÄÛ vÀAiÀiÁgÁzÀ
zÀgÀzÀAvÉ SÁwæAiÀiÁzÀ ªÉÃvÀ£ÀªÀ£ÀÄß GvÀà£ÀßUÀ¼À ¸ÀAUÀæºÀzÀ ªÀiË®åªÀ£ÀÄß ¯ÉPÀ̺ÁPÀ®Ä
¥ÁªÀw¸À¯ÁUÀÄvÀÛzÉ. ¸ÀªÀÄAiÀÄ ªÀÄvÀÄÛ ZÀ®£ÉAiÀÄ Kj½vÀzÀ ªÉZÀѪÀ£ÀÄß ªÀiÁvÀæ UÀt£ÉUÉ
vÉUÉzÀÄPÉƼÀî¯ÁVzÉ.
CzsÀåAiÀÄ£ÀzÀAvÉ ¤¢ðµÀÖ GvÀà£ÀßzÀ MAzÀÄ III. ªÉZÀѪÀiÁrzÀ CªÀ¢üAiÀÄ°è£À DzÁAiÀÄPÉÌ ¤UÀ¢vÀ
AiÀÄƤmï£ÀÄß vÀAiÀiÁj¸À®Ä 20 ¤«ÄµÀUÀ¼ÀÄ ªÉZÀѪÀ£ÀÄß ªÀiÁvÀæ ºÁPÀ¯ÁVzÉ. GvÀà£ÀßzÀ
¨ÉÃPÉAzÀÄ CAzÁf¸À¯ÁVzÉ. ¨ÉÃPÁzÀ ªÉZÀÑ/¸ÀAUÀæºÀzÀ ªÀiË®å ¤tðAiÀÄPÁÌV CzÀ£ÀÄß
¸ÀªÀÄAiÀĪÀ£ÀÄß 25% PÉÌ ºÉaѸÀ¯ÁVzÉ. MAzÀÄ UÀt¸À¯ÁVzÉ.
IV. ªÀiÁfð£À¯ï ªÉZÀÑUÀ¼ÀÄ ªÉÄÃ¯É ¨É¯ÉUÀ¼À
ªÁgÀzÀ°è DPÁ±ïgÀÄ GvÀà£ÀßzÀ 180 ¤UÀ¢AiÀiÁVzÉ. DzÀgÉ ¸ÁªÀiÁ£Àå
AiÀÄƤmïUÀ¼À£ÀÄß vÀAiÀiÁj¹zÀgÀÄ. ¸ÀAzÀ¨sÀðzÀ°è ¨É¯ÉUÀ¼ÀÄ MmÁÖgÉ Rað£À
SÁwæAiÀiÁzÀ ªÁgÀzÀ ªÉÃvÀ£À ¥ÀæPÁgÀ DzsÁgÀzÀ ªÉÄÃ¯É ¤zsÀðjvÀªÁUÀÄvÀÛªÉ.
AiÀÄƤmï zÀgÀzÀ C£ÀĸÁgÀªÁV AiÀÄƤmï ¸ÀjAiÀiÁzÀ GvÀÛgÀªÀ£ÀÄß PɼÀV£À
MAzÀPÉÌ DPÁ±ïgÀ ªÉÃvÀ£À zÀgÀªÀÅ EzÁVzÉ. DAiÉÄÌUÀ¼À£ÁßzsÀj¹ GvÀÛj¹
(1) gÀÆ. 1,350/- (1) I ªÀiÁvÀæ
(2) gÀÆ. 1,421/- (2) I ªÀÄvÀÄÛ II JgÀqÀÆ
(3) gÀÆ. 1510/- (3) II ªÀÄvÀÄÛ III JgÀqÀÆ
(4) gÀÆ. 1,600/- (4) I, II ªÀÄvÀÄÛ IV

234 (12 – A )
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22. Modem Sanitary Fittings Ltd. utilizes about 24. Which of the following is/are direct
75,000 valves per year and the usage is expenses?
fairly constant at 6,250 valves per month. I. Royalties if it is charged as a rate per
unit
The valve costs Rs. 1.50 per unit when II. Hire charges of plant if used for a
bought in large quantities; and the carrying specific job.
III. Rent, rates and insurance of factory
cost is estimated to be 20% of average and office
inventory investment on an annual basis. IV. Depreciation, repairs and maintenance
The cost to place an order and process the of plant, machinery, furniture,
building etc
delivery is Rs. 18. It takes 45 days to Select the correct answer using the
receive delivery from the date of an order codes given below
and a safety stock of 3,250 valves is desired. (1) (I) Only
The most economical quantity for Modem (2) Both (I) and (II)
Sanitary Fittings Ltd. is
(3) Both (II) and (III)
(1) 2000 units
(4) All of the above
(2) 3000 units
(3) 4000 units 25. Which of the following statements is/are
true with respect to marginal costing?
(4) 5000 units
I. Costs are separated into the fixed and
variable elements and semi-variable
costs are also differentiated likewise.
23. In a factory guaranteed wages at the rate of II. Only the variable costs are taken into
account for computing the value of
Rs. 18 per hour are paid in a 48-hour week.
stocks of work-in-progress and
By time and motion study it is estimated finished products.
that to manufacture one unit of a particular III. Fixed costs are charged off to revenue
product 20 minutes are taken. The time wholly during the period in which they
allowed is increased by 25%. During one are incurred and are taken into account
for valuing product cost/inventories.
week Akash produced 180 units of the IV. Prices may be based on marginal costs
product. Akash’s wage rate per unit and contribution but in normal
according to Piece-rate with a guaranteed circumstances prices would cover
weekly wage is costs in total.
Select the correct answer using the
(1) Rs.1350 codes given below
(2) Rs.1421 (1) (I) Only
(3) Rs.1510 (2) Both (I) and (II)
(4) Rs.1600 (3) Both (II) and (III)
(4) (I), (II) and (IV)

234 (13 – A )
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 26. PɼÀV£ÀªÀÅUÀ¼À°è AiÀiÁªÀ ºÉýPÉAiÀÄÄ §eÉmï£À 27. fêÀ «ªÉÄAiÀÄ £ÁªÀiÁAPÀ£ÀzÀ «µÀAiÀÄzÀ°è
«µÀAiÀÄzÀ°è ¸ÀjAiÀiÁVzÉ. PɼÀV£À AiÀiÁªÀ ºÉýPÉAiÀÄÄ ‘vÀ¥ÀÄà’ DVzÉ?

I. §eÉmï ªÀÄÄAzÉ K£ÁUÀ§ºÀÄzÉÆà CzÀgÀ I. £ÁªÀiÁAPÀ£À JAzÀgÉ ¥Á°¹AiÀÄ ¸ÀA§AzsÀzÀ°è

CAzÁdÄ ªÀiÁvÀæªÁVzÉ. ¤¢ðµÀÖ PÁ®
CªÀ¢üAiÀÄ°è ¤jÃQëvÀ ¥Àj¹ÜwUÀ¼À°è
¸ÀA¨sÀ«¸À§ºÀÄzÁzÀ ¸ÀA¨sÀªÀ¤ÃAiÀÄ WÀl£ÉUÀ¼À
ºÉýPÉAiÀiÁVzÉ.
ªÀÄgÀtzÀ PÉèöʪÀiï EzÀÝgÉ ªÀiÁvÀæ ¥Á°¹AiÀÄ
¥ÀæAiÉÆÃd£ÀªÀ£ÀÄß ¥ÀqÉAiÀÄ®Ä AiÀiÁgÁzÀgÉƧâ
ªÀåQÛAiÀÄ£ÀÄß UÉÆvÀÄÛ ªÀiÁqÀĪÀÅzÀÄ

II. AiÉÆÃfvÀ ¹ÜwUÀwUÀ¼À°è ¨sÀ«µÀåzÀ CªÀ¢üAiÀÄ°è II. £ÁªÀiÁAPÀ£À JAzÀgÉ ¥Á°¹AiÀÄ ºÀPÀÄÌUÀ¼ÀÄ,
C£ÀĸÀj¸À¨ÉÃPÁzÀ ¤Ãw ªÀÄvÀÄÛ
²Ã¶ðPÉ ªÀÄvÀÄÛ D¸ÀQÛUÀ¼À£ÀÄß ¨ÉÃgÉ ªÀåQÛUÀ½UÉ
PÁAiÀÄðPÀæªÀÄUÀ¼À£ÀÄß §eÉmï vÉÆÃj¸ÀÄvÀÛzÉ.
ªÀUÁð¬Ä¸ÀĪÀÅzÀÄ
III. §eÉmï ¤AiÀÄAvÀætzÀ MAzÀÄ ¸ÁzsÀ£ÀªÁVzÉ.
KPÉAzÀgÉ EzÀÄ EZÉÒUÀ£ÀĸÁgÀªÁV III. £ÁªÀiÁAPÀ£ÀªÀ£ÀÄß «ªÉÄUÉƼÀUÁzÀ ªÀåQÛAiÀÄ
gÀƦ¸À§ºÀÄzÁzÀ QæAiÉÄUÀ¼À£ÀÄß ¥Àæw¤¢ü¸ÀÄvÀÛzÉ.
PÉÆÃjPÉAiÀÄ ªÉÄÃgÉUÉ ªÀiÁqÀ¯ÁUÀĪÀÅzÀÄ
CzÀjAzÁV WÀn¸ÀĪÀ CxÀªÁ WÀn¸À¢gÀĪÀ
¹ÜwUÀ½UÉ ºÉÆA¢¸À§ºÀÄzÀÄ

¸ÀjAiÀiÁzÀ GvÀÛgÀªÀ£ÀÄß PɼÀV£À

¸ÀjAiÀiÁzÀ GvÀÛgÀªÀ£ÀÄß PɼÀV£À DAiÉÄÌUÀ¼À£ÁßzsÀj¹ GvÀÛj¹

DAiÉÄÌUÀ¼À£ÁßzsÀj¹ GvÀÛj¹
(1) I ªÀiÁvÀæ
(1) I ªÀiÁvÀæ
(2) II ªÀiÁvÀæ
(2) II ªÀiÁvÀæ
(3) I ªÀÄvÀÄÛ II JgÀqÀÆ
(3) I ªÀÄvÀÄÛ II JgÀqÀÆ
(4) II ªÀÄvÀÄÛ III JgÀqÀÆ
(4) II ªÀÄvÀÄÛ III JgÀqÀÆ

234 (14 – A )
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26. Which of the following statements is/are 27. Which of the following statements is/are
true with respect to budget? false with respect to Nomination in life
insurance?

I. Budget is a mere estimate of what is

likely to happen. It is a statement of I. Nomination is appointing some

probable events which are likely to person(s) to receive policy benefits

happen under anticipated conditions only when the policy has a death claim

during a specified period of time

II. Nomination is transfer of rights, title

II. Budget shows that policy and and interest of the policy to some

programme to be followed in a future person(s)

period under planned conditions

III. Nomination is done at the instance of

III. A budget is a tool of control since it the insured.

represents actions which can be

Select the correct answer using the
shaped according to will so that it can
codes given below :
be suited to the conditions which may
or may not happen.

Select the correct answer using the

(1) (I) Only
codes given below

(1) (I) Only (2) (II) Only

(2) (II) Only

(3) Both (I) and (II)

(3) Both (I) and (II)

(4) Both (II) and (III)
(4) Both (II) and (III)

234 (15 – A )
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 28. PɼÀV£À ºÉýPÉUÀ¼À°è AiÀiÁªÀÅzÀÄ/ªÀÅ vÀ¥ÀÄà? 29. PɼÀV£ÀªÀÅUÀ¼À°è ¨ÁåAPï¤AzÀ ¥ÁæxÀ«ÄPÀªÁV
ªÀiÁqÀ¯ÁUÀĪÀ PÁAiÀÄðUÀ¼ÀÄ AiÀiÁªÀÅzÀÄ/ªÀÅ?
I. «ªÉÄzÁgÀ£ÀÄ ¨sÀj¸À¨ÉÃPÁzÀ ªÉÆvÀÛªÀÅ PÉèöʪÀiï£À
I. oÉêÀtÂUÀ¼À£ÀÄß M¦àPÉƼÀÄîªÀÅzÀÄ
C¢üPÀ/»rAiÀĨÉÃPÁzÀ ¨sÁUÀªÁVzÉ.
II. ¸Á®UÀ¼À£ÀÄß PÉÆqÀĪÀÅzÀÄ
II. ¸À¨ïgÉÆUÉõÀ£ï JAzÀgÉ ªÀÄÆgÀ£Éà ¥ÀPÀëzÀ
«gÀÄzÀÞªÁV §AiÀĹzÀ ºÀPÀÄÌUÀ¼ÀÄ ªÀÄvÀÄÛ III. Keɤì PÁAiÀÄðUÀ¼ÀÄ
¥ÀjºÁgÀUÀ¼ÀÄ IV. G¥ÀAiÀÄÄPÀÛvÉ PÁAiÀÄðUÀ¼ÀÄ/DyðPÀ ¸ÉêÉUÀ¼ÀÄ

III. «ªÉÄ ªÀiÁqÀ®àlÖ D¹ÛAiÀÄ£ÀÄß M§âjVAvÀ ºÉZÀÄÑ ¸ÀjAiÀiÁzÀ GvÀÛgÀªÀ£ÀÄß PɼÀV£À

DAiÉÄÌUÀ¼À£ÁßzsÀj¹ GvÀÛj¹
ªÀåQÛUÀ¼ÀÄ «ªÉÄ ªÀiÁrzÁUÀ ¸À¨ïgÉÆUÉõÀ£ï
¸ÀA¨sÀ«¸ÀÄvÀÛzÉ. CAvÀºÀ ¸ÀAzÀ¨sÀðUÀ¼À°è ¸ÀºÀ (1) I ªÀiÁvÀæ
«ªÉÄzÁgÀ¤AzÀ ªÀÄÄRå «ªÉÄzÁgÀ£ÀÄ (2) II ªÀiÁvÀæ
ªÀ¸ÀƯÁw ªÀiÁqÀĪÀ£ÀÄ.
(3) I ªÀÄvÀÄÛ II JgÀqÀÆ
IV. C¥ÁAiÀÄ ªÀUÁðªÀuÉAiÀÄ Cw ¸ÁªÀiÁ£Àå (4) III ªÀÄvÀÄÛ IV JgÀqÀÆ
«zsÁ£ÀªÉAzÀgÉ ªÀÄgÀÄ«ªÉÄ ªÀiÁqÀĪÀÅzÀÄ. 30. PɼÀV£ÀªÀÅUÀ¼À°è AiÀiÁªÀÅzÀÄ/AiÀiÁªÀŪÀÅ
CzÀgÀ°è C¥ÁAiÀĪÀ£ÀÄß ºÀtPÁ¹£À ªÀiÁgÀÄPÀmÉÖ ¸ÁzsÀ£ÀUÀ¼À®è?
(ªÀÄgÀÄ«ªÉÄzÁgÀgÉÆA¢UÉ) I. mÉæµÀj ©®ÄèUÀ¼ÀÄ
ªÀÄgÀÄ«ªÉĪÀiÁqÀ¯ÁUÀĪÀÅzÀÄ. PÉèöʪÀiï£À
II. ªÀÄĤ¹¥À¯ï ¨ÁAqïUÀ¼ÀÄ
£ÀAvÀgÀzÀ°è «ªÉÄzÁgÀjUÉ ¥ÁªÀwAiÀiÁzÀ
£ÀAvÀgÀzÀ°è CzÀ£ÀÄß ªÀ¸ÀÆ®Ä III. FQén µÉÃgïUÀ¼ÀÄ
ªÀiÁqÀ¯ÁUÀĪÀÅzÀÄ. IV. DzÀåvÁ µÉÃgïUÀ¼ÀÄ

¸ÀjAiÀiÁzÀ GvÀÛgÀªÀ£ÀÄß PɼÀV£À ¸ÀjAiÀiÁzÀ GvÀÛgÀªÀ£ÀÄß PɼÀV£À

DAiÉÄÌUÀ¼À£ÁßzsÀj¹ GvÀÛj¹
DAiÉÄÌUÀ¼À£ÁßzsÀj¹ GvÀÛj¹

(1) I ªÀiÁvÀæ (1) I ªÀiÁvÀæ

(2) III ªÀiÁvÀæ (2) II ªÀiÁvÀæ

(3) I ªÀÄvÀÄÛ II JgÀqÀÆ (3) I ªÀÄvÀÄÛ II JgÀqÀÆ

(4) III ªÀÄvÀÄÛ IV JgÀqÀÆ (4) III ªÀÄvÀÄÛ IV JgÀqÀÆ

234 (16 – A )
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28. Which of the following statements is/are 29. Which of the following is/are the primary
false? functions rendered by a bank?
I. Accepting Deposits
I. Excess/deductible is that portion of the
II. Lending Loans
claim which is to be borne by the III. Agency Functions
insured IV. Utility Function/ Financial Services

II. Subrogation is the rights and remedies Select the correct answer using the
preferred against the third party. codes given below

III. Subrogation occurs when the insured (1) (I) Only

property is insured by more than 1 (2) (II) Only

insurer in such cases recovery would (3) Both (I) and (II)
be made by the lead insurer from the
(4) Both (III) and (IV)
co-insurer.
30. Which of the following is/are not money
IV. Reinsurance is the most common
market instruments?
method of risk transfer where the risk I. Treasury Bills
is reinsured with reinsurers and after II. Municipal Bonds
the claim the same is recovered from III. Equity shares
them after payment to insured. IV. Preference shares

Select the correct answer using the Select the correct answer using the
codes given below codes given below

(1) (I) Only

(1)(I) Only
(2) (III) Only (2)(II) Only

(3) Both (I) and (II) (3)Both (I) and (II)

(4)Both (III) and (IV)

(4) Both (III) and (IV)

234 (17 – A )
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 31. PɼÀV£ÀªÀÅUÀ¼À°è AiÀiÁªÀÅzÀÄ RBI£À 35. PɼÀV£ÀzÀgÀ°è AiÀiÁªÀÅzÀÄ qÉÃmÁ¨Éøï C®è?
¥ÀÆgÀPÀªÀ®è?
(1) NgÉPÀ¯ï
(1) ¸ÉÖÃmï ¨ÁåAPï D¥sï EArAiÀiÁ (2) ¸ÉʨÉøï
(2) £ÁåµÀ£À¯ï ºË¹AUï ¨ÁåAPï (3) Dgïr©JªÀiïJ¸ï
(3) r¥Á¹mï E£ÀÆëgÉ£ïì CAqï PÉærmï (4) JªÀiïJ¸ï ªÀqïð
UÁågÀAn PÁ¥ÉÆÃðgÉõÀ£ï
(4) £ÁåµÀ£À¯ï ¨ÁåAPï ¥sÁgï CVæPÀ®Ñgï
ªÀÄvÀÄÛ gÀÆgÀ¯ï qɪÀ®¥ïªÉÄAmï 36. PɼÀV£ÀªÀÅUÀ¼À°è AiÀiÁªÀÅzÀÄ ¢éwÃAiÀÄ ºÀAvÀzÀ
¸ÁzsÀ£ÀªÀ®è?
32. Drmï ¥ÀÄgÁªÉ¬Ä®èzÉ, Drlgï EzÀ£ÀÄß
(1) ªÀÄzÀgï¨ÉÆÃqïð
eÁjUÉƽ¸ÀÄvÁÛgÉ
(2) ºÁqïð r¸ïÌ
(1) PÁé°¥sÉÊqï C©ü¥ÁæAiÀÄ
(3) ¹r
(2) C£ï PÁé°¥sÉÊqï C©ü¥ÁæAiÀÄ
(4) AiÀÄÄJ¸ï©
(3) CqïªÀ¸ïð C©ü¥ÁæAiÀÄ
(4) r¸ïPÉèöÊÊÜáÃ… D¥sï M¦¤AiÀÄ£ï
37. PɼÀV£ÀªÀÅUÀ¼À°è WTO UÉ ¸ÀA§A¢ü¹zÀAvÉ
33. ¸ÀPÁðj PÀA¥É¤AiÉÆAzÀgÀ Drlgï£ÀÄß EªÀgÀÄ
AiÀiÁªÀÅzÀÄ/ªÀÅ ¸Àj?
£ÉëĸÀĪÀgÀÄ
I. WTO vÀ£ÀßzÉà DzÀ ¸ÀaªÁ®AiÀĪÀ£ÀÄß
(1) PÀA¥ÉÆÖçîgï ªÀÄvÀÄÛ Drlgï d£ÀgÀ¯ï
ºÉÆA¢gÀĪÀ ±Á±ÀévÀ ¸ÀA¸ÉÜAiÀiÁVzÉ
D¥sï EArAiÀiÁ
II. WTO §zÀÝvÉUÀ¼ÀÄ ¥ÀÆtð ªÀÄvÀÄÛ ±Á±ÀévÀ
(2) ¸ÁªÀiÁ£Àå ¸À¨sÉAiÀÄ°è ±ÉÃgï ºÉÆîØgïUÀ¼ÀÄ
III. WTO PÁ£ÀÆ£ÀÄUÀ¼ÀÄ ¸ÁªÀÄVæUÀ½UÉ ªÀiÁvÀæ
(3) ªÁ¶ðPÀ ¸ÁªÀiÁ£Àå ¸À¨sÉAiÀÄ°è µÉÃgï
ªÁtÂdåzÀ°è C£ÀéAiÀĪÁUÀÄvÀÛzÉ.
ºÉÆîØgïUÀ¼ÀÄ
(4) ¨ÉÆÃqïð D¥sï qÉÊgÉPÀÖgïì
¸ÀjAiÀiÁzÀ GvÀÛgÀªÀ£ÀÄß PɼÀV£À
34. PÁ¸ïÖ Drmï EzÀPÉÌ ¸ÀA§A¢ü¹zÉ DAiÉÄÌUÀ¼À£ÁßzsÀj¹ GvÀÛj¹

(1) PÁ¸ïÖ CPËAnAUï zÁR¯ÉUÀ¼ÀÄ (1) I ªÀiÁvÀæ

(2) PÁA¦èAiÀÄ£ïì (2) II ªÀiÁvÀæ
(3) III ªÀiÁvÀæ
(3) ºÀtPÁ¹£À ¥ÀnÖUÀ¼ÀÄ
(4) I ªÀÄvÀÄÛ II JgÀqÀÆ
(4) ²®ÄÌ ªÀÄvÀÄÛ ¯Á¨sÀ £ÀµÀÖUÀ¼À SÁvÉ

234 (18 – A )
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31. Which of the following is not the subsidiary 35. Which of the following is not a database?
of RBI? (1)Oracle
(1)State Bank of India (2)Sybase
(2)National Housing Bank (3)RDBMS
(3)Deposit Insurance and Credit Guarantee (4)MS Word
Corporation
(4)National Bank for Agriculture and Rural
Development
36. Which of the following is not a secondary
storage device?
32. Due to lack of audit evidence, auditor issues
a (1) Motherboard
(1)Qualified opinion (2) Hard disk
(2)Unqualified opinion (3) CD
(3)Adverse opinion (4) USB
(4)Disclaimer of opinion

37. Which of the following statements is/are

true with respect to WTO?
33. The auditor of a Government Company is
appointed by the I. The WTO is a permanent institution
with its own secretariat
(1)Comptroller and Auditor General of
India II. The WTO commitments are full and
(2)The shareholder in a general meeting permanent

(3)The shareholder at an annual general III. The WTO rules apply to trade in
meeting merchandise only
(4)The board of directors.
Select the correct answer using the
codes given below
34. Cost Audit is related to
(1)Cost accounting records
(1) (I) Only
(2)Compliance
(2) (II) Only
(3)Financial statements
(3) (III) Only
(4)Balance and Profit & Loss Account
(4) Both (I) and (II)

234 (19 – A )
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 38. PɼÀV£À ¸ÉêÉAiÀÄ£ÀÄß MzÀV¸ÀĪÀ ªÀÄÆ®PÀ IMF 39. JrDgï ¯ÉªÉ¯ï-1 gÀ ¸ÀA§AzsÀzÀ°è PɼÀV£À
vÀ£Àß ¸ÀzÀ¸ÀåjUÉ ¨ÉA§® ¤ÃqÀÄvÀÛzÉ. ºÉýPÉUÀ¼À°è AiÀiÁªÀÅzÀÄ ¸Àj?
I. JrDgï ¯ÉªÉ¯ï -1gÀ°è EgÀĪÀ
I. DyðPÀ ¨É¼ÀªÀtÂUÉUÀ¼À ªÀÄvÀÄÛ
±ÉÃgïUÀ½UÁV ªÀiÁgÀÄPÀmÉÖAiÀÄ£ÀÄß ©qÀÄUÀqÉ
CAvÀzÉÃð²ÃAiÀÄ C£ÀĨsÀªÀUÀ¼À
ªÀiÁqÀÄwÛgÀĪÀªÀgÀÄ «¸ÀÛj¸À§ºÀÄzÀÄ.
«±ÉèõÀuÉUÀ¼À DzsÁgÀzÀ ªÉÄïÉ
CzÀjAzÁV §AqÀªÁ¼ÀzÁgÀgÀ UÀÄA¥À£ÀÄß
¸ÀgÀPÁgÀUÀ½UÉ ªÀÄvÀÄÛ PÉÃAzÀæ ¨ÁåAPïUÀ½UÉ
¨É¼É¸À§ºÀÄzÀÄ
¤Ãw ¸À®ºÉUÀ¼À£ÀÄß PÉÆqÀĪÀÅzÀgÀ ªÀÄÆ®PÀ
II. F ¸ÁzsÀ£ÀzÀ°è J¸ïE¹ UÉ PÀ¤µÀÖ
II. DyðPÀvÉUÀ¼À ªÀÄvÀÄÛ ªÀiÁgÀÄPÀmÉÖUÀ¼À ªÀiÁ»wAiÀÄ£ÀÄß PÉÆqÀ¨ÉÃPÁUÀĪÀÅzÀÄ.
eÁUÀwPÀ, ¥ÁæAwÃAiÀÄ ªÀÄvÀÄÛ ªÉÊAiÀÄQÛPÀ §AqÀªÁ¼ÀUÁgÀ£ÀÄ US GAAP AiÉÆA¢UÉ
£É¯ÉUÀ¼À DzsÁgÀzÀ ªÉÄð£À ¸ÀA±ÉÆÃzsÀ£É, ¸ÀºÀªÀÄw vÉÆÃgÀ¨ÉÃPÁV®è.
CAQ CA±À, ªÀÄÄ£ÀÆìZÀ£É ªÀÄvÀÄÛ
«±ÉèõÀuÉ ªÀÄÆ®PÀ III. F jÃwAiÀÄ ¸ÁzsÀ£ÀzÀ°è ºÀÆrPÉzÁgÀ£ÀÄ
(issuer) ºÉƸÀ §AqÀªÁ¼ÀªÀ£ÀÄß JvÀÛ®Ä
III. DyðPÀ ¸ÀAPÀµÀÖUÀ¼À£ÉßzÀÄj¸À®Ä zÉñÀUÀ½UÉ
CxÀªÁ AiÀiÁªÀÅzÉà £ÁåµÀ£À¯ï ¸ÁÖPï
¸Á®UÀ¼À£ÀÄß PÉÆqÀĪÀÅzÀÄ
JPïìZÉÃAeï£ÉÆA¢V£À ¥ÀnÖAiÀÄ°è
IV. C©üªÀÈ¢Þ ºÉÆAzÀÄwÛgÀĪÀ zÉñÀUÀ¼À°è ¸ÉÃjPÉƼÀÀÄzÁVzÉ.
§qÀvÀ£ÀªÀ£ÀÄß JzÀÄj¸À®Ä jAiÀiÁ¬Äw
zÀgÀzÀ°è ¸Á®UÀ¼À£ÀÄß ¤ÃqÀĪÀ ªÀÄÆ®PÀ ¸ÀjAiÀiÁzÀ GvÀÛgÀªÀ£ÀÄß PɼÀV£À
DAiÉÄÌUÀ¼À£ÁßzsÀj¹ GvÀÛj¹
¸ÀjAiÀiÁzÀ GvÀÛgÀªÀ£ÀÄß PɼÀV£À
DAiÉÄÌUÀ¼À£ÁßzsÀj¹ GvÀÛj¹
(1) I ªÀiÁvÀæ
(1) I ªÀiÁvÀæ
(2) III ªÀiÁvÀæ
(2) II ªÀiÁvÀæ

(3) II ªÀÄvÀÄÛ III JgÀqÀÆ (3) I ªÀÄvÀÄÛ II JgÀqÀÆ

(4) ªÉÄð£À J®èªÀÇ (4) II ªÀÄvÀÄÛ III JgÀqÀÆ

234 (20 – A )
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38. The IMF supports its membership by 39. Which of the following statements is/are
providing true with respect to ADR Level-I?

I. Policy advice to governments and
central banks based on analysis of
economic trends and cross-country
experiences
II. Research, statistics, forecasts, and
analysis based on tracking of global,
regional and individual economies and
markets
III. Loans to help countries overcome
economic difficulties
IV. Concessional loans to help fight
poverty in developing countries.
I. In ADR Level-I issuer can enlarge the
market for existing shares and thus
diversify the investor base.
II. In this instrument only minimum
disclosure is required to the SEC and
the issuer need not comply with the
US GAAP
III. In this type of instrument the issuer is
allowed to raise fresh capital or list on
any one of the national stock
exchanges.

Select the correct answer using the

codes given below
Select the correct answer using the
codes given below

(1) (I) Only (1) (I) Only

(2) (II) Only (2) Only (III)

(3) Both (II) and (III) (3) Both (I) and (II)

(4) All of the above (4) Both (II) and (III)

234 (21 – A )
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 ªÀåªÀºÁgÀUÀ¼À
40. PɼÀV£ÀªÀÅUÀ¼À£ÀÄß ¸ÀjAiÀiÁV eÉÆÃr¹ «°Ã£À
I ªÀåªÀºÁgÀzÀ MAzÉà a. ®A¨ÁAvÀgÀ GzÁ: TV
PÉëÃvÀæzÀ°è£À JgÀqÀÄ «°Ã£À vÀAiÀiÁjPÉAiÀÄ
CxÀªÁ ºÉaÑ£À (eÉÆÃqÀuÉAiÀÄ)
PÀA¥À¤UÀ¼À PÀA¥À¤ ªÀÄvÀÄÛ
¸ÀAAiÉÆÃUÀ. MAzÀÄ n«
GzÁ: ªÀiÁPÉðnAUï
ªÀiÁgÀÄPÀmÉÖAiÀÄ PÀA¥À¤ CxÀªÁ
§ºÀÄ¥Á®£ÀÄß £ÀƮĪÀ
¥ÀqÉAiÀÄ®Ä JgÀqÀÄ PÀA¥À¤AiÀÄ ¸ÉÃjPÉ
¥ÀĸÀÛPÀ ¥ÀæPÁ±ÀPÀgÀÄ ªÀÄvÀÄÛ £ÉÃAiÀÄĪÀ
CxÀªÁ JgÀqÀÄ PÀA¥À¤AiÀÄ ¸ÉÃjPÉ.
®UÉÃdÄ vÀAiÀiÁjPÁ
PÀA¥É¤UÀ¼À IV PÀA¥É¤UÀ¼À d. MPÀÆÌl «°Ã£À
¸ÀAAiÉÆÃUÀ ¸ÀAAiÉÆÃUÀ«®èzÉ
II MAzÉà GvÀà£ÀßzÀ b. ºÁjd «°Ã£À PÀA¥É¤AiÉÆAzÀÄ
vÀAiÀiÁjPÉAiÀÄ°è£À E£ÉÆßAzÀÄ
««zsÀ ºÀAvÀUÀ¼À PÀA¥É¤AiÀÄ D¹ÛUÀ¼À
CxÀªÁ «vÀgÀuÉAiÀÄ CxÀªÁ
JgÀqÀÄ CxÀªÁ ¤ªÀðºÀuÉAiÀÄ
ºÉaÑ£À PÀA¥É¤UÀ¼ÀÄ ªÉÄïÉ
¸ÉÃ¥ÀðqÉAiÀiÁUÀÄ«PÉ ¥ÀjuÁªÀÄPÁj
III ¸ÀA§AzsÀgÀ»vÀ c. Cfð¸ÀÄ«PÉ ¤AiÀÄAvÀætªÀ£ÀÄß
ªÀåªÀºÁgÀ ¸Á¢ü¸ÀĪÀÅzÀÄ
ZÀlĪÀnPÉUÀ¼À°è
vÉÆqÀVgÀĪÀ
¸ÀA¸ÉÜUÀ¼À F PɼÀUÉ PÉÆnÖgÀĪÀ ¸ÀAPÉÃvÀUÀ¼À°è ¸ÀjAiÀiÁzÀ
¸ÉÃ¥Àðr¸ÀÄ«PÉ DAiÉÄÌAiÀÄ£ÀÄß UÀÄgÀÄw¹
GzÁ: ¹ªÉÄAmï
GvÀà£ÀßUÀ¼À I II III IV
vÀAiÀiÁjPÉ, UÉƧâgÀ
GvÀà£ÀßUÀ¼ÀÄ, (1) a d c b
«zÀÄå£Áä£À
GvÀà£ÀßUÀ¼ÀÄ, «ªÀiÁ (2) b a d c
ºÀÆrPÉ ªÀÄvÀÄÛ
eÁ»ÃgÁvÀÄ (3) c b a d
¸ÀA¸ÉÜUÀ¼À
(4) a b c d
234 (22 – A )
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40. Match the following correctly (assembling) company
and a TV marketing
company or joining of
1. A combination of a. Vertical merger
a spinning company
two or more firms in and a weaving
the same area of company
business. For example,
combining of two
book publishers or two
luggage
manufacturing
companies to gain
dominant market share

5. An act of acquiring d. Conglomerate

2. A combination of b. Horizontal merger
merger
effective control by
two or more firms
one company over
involved in different
assets or management
stages of production or
of another company
distribution of the
without any
same product.
combination of
3.
c. Acquisition companies
4. A combination of
firms engaged in
unrelated lines of
business activity. For Select the correct answer using the
example, merging of codes given below
different businesses
like manufacturing of 1 2 3 4
cement products,
(1) a d c b
fertilizer products,
electronic products,
(2) b a d c
insurance investment
and advertising (3) c b a d
agencies. For example,
joining of a TV (4) a b c d
manufacturing

234 (23 – A )
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 41. F PɼÀV£ÀªÀÅUÀ¼À£ÀÄß ¸ÀjAiÀiÁV ºÉÆA¢¹j 42. PɼÀV£ÀªÀÅUÀ¼À£ÀÄß ¸ÀjAiÀiÁV ºÉÆA¢¹j
I DyðPÀ a. ªÀåªÀºÁgÀ I F ¹zÁÞAvÀªÀÅ ¸ÁzÀgÀ a. vÀÄ®£ÁvÀäPÀ
¥ÀjuÁªÀÄUÀ½AzÁV C£ÁªÀgÀt ¥Àr¸ÀĪÀÅzÉãÉAzÀgÉ
ªÉZÀÑ
ºÀtPÁ¹£À ¥ÀæAiÉÆÃd£À
AiÀiÁªÀÅzÉà zÉñÀªÀÅ vÀ£Àß°è zÀ
C£ÁªÀgÀt
AiÀiÁªÀ CA±ÀªÀÅ ¹zÁÞAvÀ
II MAzÀÄ ºÀtPÁ¸À£ÀÄß b. mÁæ®…ÕÇæàÐÜ®…
E£ÉÆßAzÀÄ «¥sÀÄ®ªÁVzÉAiÉÆà ºÁUÀÆ
(¨sÁµÁAvÀgÀ)
ºÀtPÁ¹£ÉÆA¢UÉ ºÉZÀÄÑ wêÀævÉAiÀÄļÀîzÉÆÝÃ
C£ÁªÀgÀt
«¤ªÀÄAiÀÄ CzÀgÀ°è «±ÉõÀvÉAiÀÄ£ÀÄß
ªÀiÁrPÉÆAqÁUÀ ºÉÆA¢ D GvÀà£ÀߪÀ£ÀÄß
GAmÁzÀ C£ÁªÀgÀt gÀ¥sÀÄÛ ªÀiÁqÀĪÀÅzÀÄ
II F ¹zÁÞAvÀzÀ ¥ÀæPÁgÀªÁV, b. ªÀiÁ£ÀªÀ
III PÉÆæÃrüÃPÀÈvÀ «wÛÃAiÀÄ c. PÁ«ÄðPÀgÀ£ÀÄß P˱À®åAiÀÄÄPÀÛ
§AqÀªÁ¼À
ºÉýPÉUÀ¼À£ÀÄß PÁAiÀiÁðZÀgÀuÉAiÀÄ ªÀiÁUÀð
C£ÁªÀgÀt ªÀÄvÀÄÛ P˱À®ågÀ»vÀªÉAzÀÄ
¹zÀÞUÉƽ¸ÀĪÀ
CUÀvÀå¢AzÁV ªÀVÃðPÀj¸À§ºÀÄzÀÄ
§ºÀÄgÁ¶ÖçÃAiÀÄ III GvÀà£ÀßzÀ DgÀA¨sÀzÀ c. GvÀà£ÀßzÀ
fëvÀ ZÀPÀæ
¸ÀA¸ÉÜUÀ¼À°è ºÀAvÀUÀ¼À°è KPÀ¸ÁéªÀÄåzÀ
C£ÁªÀgÀtzÀ ¥ÀæAiÉÆÃd£ÀUÀ¼À£ÀÄß zÉñÀUÀ¼ÀÄ
CªÀ±ÀåPÀvÉ ¥ÀqÉAiÀÄĪÀÅzÀÄ ªÀÄvÀÄÛ
ªÉÄïÉüÀÄvÀÛzÉ
«zÉòà ªÀiÁgÀÄPÀmÉÖUÀ¼À
¥ÀæªÉñÀå ªÀiÁqÀĪÀŪÀÅ. CzÀÄ
C©üªÀÈ¢Þ ºÉÆA¢zÀ ªÀÄvÀÄÛ
F PɼÀUÉ PÉÆnÖgÀĪÀ ¸ÀAPÉÃvÀUÀ¼À°è ¸ÀjAiÀiÁzÀ
DAiÉÄÌAiÀÄ£ÀÄß UÀÄgÀÄw¹ C©üªÀÈ¢Þ ºÉÆAzÀÄwÛgÀĪÀ
zÉñÀUÀ¼À ªÀÄzsÉå ªÀÄvÀÄÛ
OzÉÆåÃVPÀ zÉñÀUÀ¼ÀÄ
I II III vÀªÀÄävÀªÀÄä°èAiÉÄà ªÀ»ªÁnUÉ
ºÁ¢ ªÀiÁrPÉÆqÀĪÀÅzÀÄ
(1) c a b
F PɼÀUÉ PÉÆnÖgÀĪÀ ¸ÀAPÉÃvÀUÀ¼À°è ¸ÀjAiÀiÁzÀ
(2) c b a DAiÉÄÌAiÀÄ£ÀÄß UÀÄgÀÄw¹
I II III
(3) a b c
(1) c a b
(2) c b a
(4) a c b
(3) a b c
(4) a c b

234 (24 – A )
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41. Match the following correctly 42. Match the following correctly
1. This theory suggests that a. Theory of
a country will specialize and Comparative
export that product which is Cost
1. The exposure of the a. Transaction
more intensive in that factor Advantage
exposure
currency due to economic which is more abundant
effects
2. According to this theory, b. Human
2. Exposure occurs when b. Translation labour can be classified into Capital
exposure skilled and unskilled labour Approach
one currency must be
exchanged for another

c. Operating 3. Countries will enjoy c. Product

3. Exposure arises in
Exposure monopoly benefits in the Life-Cycle
multinational firms from initial stages of production,
the requirement that and will access to foreign
markets, leading to trade
produce consolidated
between the developed and
financial statements developing countries as well
as trade among the
industrialized countries
themselves
Select the correct answer using the codes
given below
Select the correct answer using the codes given
below
1 2 3
1 2 3
(1) c a b
(1) c a b
(2) c b a
(2) c b a
(3) a b c
(3) a b c
(4) a c b
(4) a c b

234 (25 – A )
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 46. CAvÀgÀgÁ¶ÖçÃAiÀÄ CPËAnAUï ¸ÁÖöåAqÀqïð
43. vÀªÀÄä DyðPÀ C©üªÀÈ¢ÞUÉ ¸ÀA§A¢ü¹zÀAvÉ ¥ÀæPÁgÀ (IAS) CAvÀgÀgÁ¶ÖçÃAiÀÄ «wÛÃAiÀÄ
C©üªÀȢ޲î zÉñÀUÀ¼ÀÄ ¸ÀªÀĸÉåUÀ¼À£ÀÄß ªÀgÀ¢ ¸ÁÖöåAqÀqïð (IFRS) (IASB ¬ÄAzÀ
eÁjAiÀiÁzÀ) «wÛÃAiÀÄ ªÀgÀ¢UÀ¼À ¤gÀÆ¥ÀuÉ
ZÀað¸À®Ä ªÉâPÉAiÀÄ£ÀÄß PÀ°à¸ÀĪÀÅzÀPÁÌV
EzÀgÀr §gÀĪÀÅzÀÄ.
1964gÀ°è UN ¸ÁªÀiÁ£Àå ¸À¨sÉAiÀÄÄ PɼÀV£À
AiÀiÁªÀ ¸ÀA¸ÉÜAiÀÄ£ÀÄß ¸Áܦ¹vÀÄ. (1) IAS-1
(1) UNCTAD (2) IAS-2
(2) IMF (3) IAS-7
(3) GATT
(4) IAS-8
(4) ËÍÜÌ ¸ÝÂíPÜá

44. PɼÀV£À AiÀiÁªÀ CA±ÀªÀÅ DyðPÀ ¸ÉêÉUÀ¼À

®PÀëtªÀ®è?
(1) ¸ÀàµÀÖvÉ
(2) ¸ÀºÀªÀwðvÀé
(3) ºÁ¼ÁUÀÄ«PÉ 47. XYZ Ltd. (È) 1,00,000 µÉÃgïUÀ¼À£ÀÄß
(4) ªÀiÁgÀÄPÀmÉÖ ZÀ®£À²Ã®vÉ ºÉÆA¢zÉ ¥Àæw µÉÃgï£À ªÀiÁgÀÄPÀmÉÖ ¨É¯É gÀÆ.
15 DVzÉ. D ªÀµÀðzÀ°è PÀA¥É¤AiÀÄÄ
45. PÁ¥ÉÆÃðgÉõÀ£ï ««zsÀ §UÉUÀ¼À ¤ªÀé¼À¯Á¨sÀªÁV gÀÆ. 2,00,000 UÀ¼À ¤jÃPÀëuÉ
¸ÀA§AzsÀzÀ°è PɼÀV£À AiÀiÁªÀ ºÉýPÉAiÀÄÄ ºÉÆA¢zÉ. CzÀÄ ²æêÀÄAvÀ ªÀUÀðPÉÌ
¸ÀjAiÀiÁVªÉ ¸ÉÃjzÁÝVzÉ. CzÀgÀ §AqÀªÁ½ÃPÀgÀt
I. MAzÀÄ §ºÀÄgÁ¶ÖçÃAiÀÄ ¤UÀªÀĪÀÅ ºÀ®ªÁgÀÄ
zÉñÀUÀ¼À°è PÁAiÀiÁðZÀgÀuÉ ªÀiÁqÀÄvÀÛzÉ ªÀÄvÀÄÛ zÀgÀªÀ£ÀÄß 20% ªÉAzÀÄ CAzÁf¸À¯ÁVzÉ.
CzÀgÀ ªÀ»ªÁn£À §ºÀÄ¥Á®Ä vÀ£ÀßzÉà ¥Àæ¸ÀÄÛvÀ ªÀµÀðzÀ°è gÀÆ. 2.50 gÀAvÉ ¥Àæw
zÉñÀUÀ¼ÀzÁÝVgÀÄvÀÛzÉ. µÉÃjUÉ r«qÉAqï JAzÀÄ PÀA¥É¤AiÀÄÄ
II. MAzÀÄ CAvÀgïgÁ¶ÖçÃAiÀÄ ¤UÀªÀĪÀ£ÀÄß ¥ÀjUÀt¸ÀÄwÛzÉ. r«qÉAqï£ÀÄß ¥ÁªÀw
ªÁåSÁ夸ÀĪÀÅzÉAzÀgÉ PÀ¤µÀÖ MAzÀÄ «zÉòà ªÀiÁrzÀgÉ µÉÃgï£À ¨É¯ÉAiÀÄÄ ªÀµÀðzÀ
gÁµÀÖçzÀ°è vÀ£Àß ªÀåªÀºÁgÀ
PÁAiÀiÁðZÀgÀuÉAiÀÄ£ÀÄß CzÀÄ ºÉÆA¢gÀ¨ÉÃPÀÄ PÉÆ£ÉAiÀÄ°è F ªÉÆvÀÛªÁVgÀÄvÀÛzÉ.
III. mÁæ£ïì£ÉõÀ£À¯ï PÁ¥ÉÆÃðgÉõÀ£ï MAzÀÄ
§ºÀÄgÁ¶ÖçÃAiÀÄ PÁ¥ÉÆÃðgÉõÀ£ï DVzÀÄÝ, (1) gÀÆ. 10.25
CzÀgÀ ªÀiÁ°ÃPÀvÀé ªÀÄvÀÄÛ ¤AiÀÄAvÀætªÀÅ
CAvÀgïgÁ¶ÖçÃAiÀĪÁV ºÀgÀrzÉ. CzÀgÀ°è
zÉùÃAiÀÄ ºÁUÀÆ MAzÀÄ PÉÃA¢æÃAiÀÄ (2) gÀÆ. 15.50
C¢üPÁgÀ ªÀÄÆ®«gÀÄvÀÛzÉ.
¸ÀjAiÀiÁzÀ GvÀÛgÀªÀ£ÀÄß PɼÀV£À
DAiÉÄÌUÀ¼À£ÁßzsÀj¹ GvÀÛj¹ (3) gÀÆ. 20.36
(1) I ªÀiÁvÀæ
(2) II ªÀiÁvÀæ
(3) I ªÀÄvÀÄÛ II JgÀqÀÆ (4) gÀÆ. 23.60
(4) II ªÀÄvÀÄÛ III JgÀqÀÆ

234 (26 – A )
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43. Which of the following institutions was 46. According to International Accounting
established by U.N. General Assembly in
Standards (IAS)/ International Financial
1964 in order to provide a forum where the
developing countries could discuss the Reporting Standards (IFRS) issued by the
problems relating to their economic IASB, Presentation of Financial Statements
development? comes under
(1)UNCTAD
(1)IAS-1
(2)IMF
(3)GATT
(4)World Bank (2)IAS-2

44. Which of the following is not the feature of

Financial Services? (3)IAS-7
(1) Tangibility
(2) Concomitant
(3) Perishability (4)IAS-8
(4) Market Dynamics

45. Which of the following statements is/are 47. XYZ Ltd., has 1,00,000 shares outstanding
true in context of various types of
the current market price of the shares Rs. 15
corporations?
I. A ‘Multinational Corporation’ is a each. The company expects the net profit of
company which operates in several Rs. 2,00,000 during the year and it belongs
countries and a considerable share of to a rich class for which the appropriate
its business is from domestic countries capitalisation rate has been estimated to be
II. An ‘International Corporation’ may be
defined as a company which has 20%. The company is considering dividend
business operations in at least one of Rs. 2.50 per share for the current year.
foreign country The price of the share at the end of the year,
III. A ‘Transnational Corporation’ is a if the dividend is paid is
multinational, the ownership and
control of which are dispersed
internationally. It has a principal
domicile and a single central source of (1)Rs.10.25
power
Select the correct answer using the
codes given below (2)Rs.15.50
(1)(I) Only
(2)(II) Only (3)Rs.20.36
(3)Both (I) and (II)
(4)Both (II) and (III) (4)Rs.23.60

234 (27 – A )
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 48. CPËAnAUï ¸ÁÖöåAqÀqïð£À GzÉÝñÀªÀÅ 50. PɼÀV£À ªÀåQÛUÀ¼À ¥ÉÊQ, ¨sÁgÀvÀzÀ ºÉÆgÀUÀqÉ
I. zÉñÀzÀ°è£À ««zsÀ ¯ÉPÀÌ ¥ÀvÀæ ¤ÃwUÀ¼À°è »A¢£À ªÀµÀðzÀ°è ¥ÀqÉzÀ «zÉòÃ
¸ÀªÀÄgÀ¸ÀªÀ£ÀÄßAlÄ ªÀiÁqÀĪÀÅzÀÄ ªÀÄvÀÄÛ MAzÀÄ DzÁAiÀÄzÀ ªÉÄÃ¯É vÉjUÉ ºÁPÀĪÀÅ¢®è.
zÉñÀzÀ°è §¼À¸ÀĪÀÅzÀÄ. I. gɹqÉAmï (¤ªÁ¹)
II. «wÛÃAiÀÄ ºÉýPÉUÀ¼À ¹zÀÞvÉAiÀÄ°è ¯ÉPÁÌZÁgÀzÀ II. £Ámï Drð£Àj° gɹqÉAmï
¥ÀAiÀiÁðAiÀÄUÀ¼À£ÀÄß PÀrªÉÄ ªÀiÁqÀĪÀÅzÀÄ (¸ÁªÀiÁ£ÀåªÁV ¤ªÁ¹AiÀÄ®èzÀ)
III. ¨ÉÃgÉ ¨ÉÃgÉ ¸ÀA¸ÉÜUÀ¼À «wÛÃAiÀÄ ºÉýPÉUÀ¼À III. £Á£ï gɹqÉAmï (¤ªÁ¹AiÀÄ®èzÀ)
vÀÄ£À¯ÁvÀäPÀvÉAiÀÄ SÁwæ
IV. PÁ£ÀƤ£À CªÀ±ÀåPÀvÉAiÀiÁZÉ ¸ÀjAiÀiÁzÀ GvÀÛgÀªÀ£ÀÄß PɼÀV£À DAiÉÄÌUÀ¼À£ÁßzsÀj¹
§»gÀAUÀUÉƽ¸À®Ä PÀgÉ GvÀÛj¹
(1) I ªÀiÁvÀæ
¸ÀjAiÀiÁzÀ GvÀÛgÀªÀ£ÀÄß PɼÀV£À
(2) II ªÀiÁvÀæ
DAiÉÄÌUÀ¼À£ÁßzsÀj¹ GvÀÛj¹
(3) III ªÀiÁvÀæ
(1) I ªÀiÁvÀæ
(4) I ªÀÄvÀÄÛ II JgÀqÀÆ
(2) II ªÀiÁvÀæ
(3) I ªÀÄvÀÄÛ II JgÀqÀÆ
(4) ªÉÄð£À J®èªÀÇ ¸Àj 51. vÀAiÀiÁjPÁ PÀA¥É¤AiÉÆAzÀgÀ CAwªÀÄ
¯ÉPÀÌ¥ÀvÀæªÀÅ ¸ÁªÀiÁ£ÀåªÁV PɼÀPÀAqÀ
ºÉýPÉUÀ¼À£ÀÄß ºÉÆA¢gÀÄvÀÛzÉ
I. ¨Á宣ïì ²Ãmï
49. ¨sÁgÀvÀzÀ°è DzÁAiÀÄ vÉjUÉAiÀÄ£ÀÄß EzÀgÀ II. vÀAiÀiÁjPÁ ¯ÉPÀÌ
¥ÀæPÁgÀªÁV ¤UÀ¢¸À¯ÁVzÉ. III. ¯Á¨sÀ ªÀÄvÀÄÛ £ÀµÀÖzÀ ¯ÉPÀÌ
(1) ¢ ¥sÉÊ£Á£ïì DPïÖ IV. ÊݱÝÃÜ ÇæPÜR
V. ¯Á¨sÀ ªÀÄvÀÄÛ £ÀµÀÖ ºÉÆAzÁtÂPÁ ¯ÉPÀÌ
(2) ¢ E£ïPÀA mÁåPïì DPïÖ
ºÉýPÉUÀ¼À£ÀÄß vÀAiÀiÁgÀÄ ªÀiÁqÀĪÀ ¸ÀjAiÀiÁzÀ
C£ÀÄPÀæªÀĪÀÅ »ÃVzÉ.
(3) ¢ ¸ÉAlæ¯ï ¨ÉÆÃqïð D¥sï qÉÊgÉPïÖ
(1) I, II, III, IV, V
mÁåPÀì¸ï
(2) II, IV, III, V, I
(3) V, II, IV, III, I
(4) ¢ «Ä¤¹Öç D¥sï ¥sÉÊ£Á£ïì
(4) I, IV, III, II, V

234 (28 – A )
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48. The Objective(s) of Accounting Standards 50. In case of which of the following person(s)
is/are to foreign income received out of India during
the previous year is/are not taxable
I. Harmonise different accounting
I. Resident
policies and used in a country
II. Not-ordinarily resident
II. Reduce the accounting alternatives III. Non-resident
in the preparation of financial statements

III. Ensure comparability of financial Select the correct answer using the
statements of different enterprises codes given below
IV. Call for disclosures beyond that (1) (I) Only
required by the law.
(2) (II) Only

(3) (III) Only

Select the correct answer using the
(4) Both (I) and (II)
codes given below

(1) (I) Only

(2) (II) Only 51. The final accounts of a manufacturing

(3) Both (I) and (II) company generally include the following
statements:
(4) All of the above i. Balance sheet
ii. Manufacturing account
iii. Profit and loss account
49. Income tax in India is charged at the rate iv. Trading account.
prescribed by v. Profit and Loss Appropriation
(1) The Finance Act Account

The correct sequence in which the

(2) The Income Tax Act
statements are prepared is:
(1) (i), (ii), (iii), (iv), (v)
(3) The Central Board of Direct Taxes
(2) (ii), (iv), (iii), (v), (i)
(3) (v), (ii), (iv), (iii), (i)
(4) The Ministry of Finance
(4) (i), (iv), (iii), (ii), (v)

234 (29 – A )
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 52. §AqÀªÁ¼À DzÁAiÀÄ ªÀVÃðPÀgÀtzÀ°è AiÀiÁªÀ 55. ¤ªÀðºÀuÁ ¤ÃwUÀ¼ÀÄ ªÀÄÆ® vÀvÀéªÀÅ
vÀvÀéªÀÅ ºÉZÀÄÑ ¥ÀjuÁªÀÄPÁjAiÀiÁVzÉ. AiÀiÁªÀÅzÀÄ?
(1) ¸ÁªÀÄVæ (¨sËwPÀvÉ)AiÀÄ vÀvÀé
(1) ¸ÁªÀÄÆ»PÀ PÁAiÀÄðzÀ°è vÉÆqÀVgÀĪÀ
(2) ¸ÀAgÀPÀëuÉAiÀÄ vÀvÀé
AiÀiÁªÀÅzÉà ¸ÀA¸ÉÜAiÀÄ°èAiÀÄÆ ¸ÀºÀPÁgÀªÀÅ
(3) ¹ÜgÀvÉAiÀÄ vÀvÀé
(4) ¸ÀA¥ÀÆt𠤪ÉÃzÀ£ÉAiÀÄ vÀvÀé vÀAqÀPÁAiÀÄð ªÀÄvÀÄÛ AiÀıÀ¹ìUÉ MAzÀÄ
±ÀQÛ±Á° ¸ÁzsÀ£ÀªÁVzÉ.
53. PɼÀUÉ PÉÆnÖgÀĪÀ ¸ÀAPÉÃvÀUÀ¼À£ÀÄß §¼À¹ ¥ÀnÖ (2) zÉʪÀvÉ, ªÀåQÛ ªÀÄvÀÄÛ «±ÀézÀ°è£À KPÀvÉAiÀÄ£ÀÄß
II gÉÆA¢UÉ ¥ÀnÖ I £ÀÄß ºÉÆAzÁtÂPÉ ¸ÀÆa¸ÀĪÀ ¸ÀªÀÄUÀævÁ ªÀiÁUÀð
ªÀiÁrj
¥ÀnÖ - I ¥ÀnÖ -II (3) CUÁzsÀªÁzÀ ¸Àé±ÀQÛ ªÀÄvÀÄÛ ªÀiÁ£ÀªÀ£ÁV
a AS-2 I ¤UÀ¢vÀ D¹ÛUÀ¼À ªÉÄÃ¯É ¥Àj¥ÀÆtðvÉUÁV£À ¥Àæw¨sÉUÀ¼ÀÄ CªÀ£À
¯ÉPÁÌZÁgÀzÀ ªÀiÁ£ÀzÀAqÀ ºÀÈzÀAiÀÄzÀ°è GvÁìºÀ ¨sÀjvÀªÁVzÉ.
b AS-6 II DzÁAiÀÄ UÀt£ÉAiÀÄ ªÉÄïÉ
¯ÉPÁÌZÁgÀzÀ ªÀiÁ£ÀzÀAqÀ (4) ªÉÄð£À J®èªÀÇ
c AS-9 III ªÀiË®å E½PÉ ¯ÉPÁÌZÁgÀzÀ
ªÉÄÃ¯É ¯ÉPÁÌZÁgÀzÀ ªÀiÁ£ÀzÀAqÀ
d AS-10 IV vÀ¥À²Ã®Ä ¥ÀnÖ ªÀiË°åÃPÀgÀtzÀ
56. PɼÀV£ÀªÀÅUÀ¼À£ÀÄß ºÉÆA¢¹:
ªÉÄÃ¯É ¯ÉPÁÌZÁgÀzÀ ªÀiÁ£ÀzÀAqÀ
F PɼÀUÉ PÉÆnÖgÀĪÀ ¸ÀAPÉÃvÀUÀ¼À°è ¸ÀjAiÀiÁzÀ
DAiÉÄÌAiÀÄ£ÀÄß UÀÄgÀÄw¹
a b c d PÉÆqÀÄUÉPÁgÀgÀÄ ¸ÁA¹ÜPÀ ¹zÁÞAvÀ
1) IV III II I
2) I II III IV a ZɸÀÖgï I ¥sÀAPÀë£À¯ï
§£Áðqïð -1 ¥sÉÆÃgïªÀÄ£ï ²¥ï
3) II I IV III
4) III II I IV b ªÀiÁåPïì ªÉ§gï II CPÉé¥ÉÖ£ïì yAiÀÄj
D¥sï CxÁjn
54. “UÉæÃ¥ïªÉÊ£ï” §UÉÎ PɼÀV£À AiÀiÁªÀÅzÀÄ c J¥sï.§qÀÆèöå. III N¥À£ï ¹¸ÀÖA
¸ÀjAiÀiÁzÀÄzÀÄ? mÉîgï yAiÀÄj
(1) O¥ÀZÁjPÀ UÀÄA¦£À ¸ÀzÀ¸ÀågÀÄ d PÀmïÓ CAqï IV §ÆågÉÆÃPÀæ¹
PÀ£ï
M§âgÀ£ÉÆߧâgÀÄ ZÉ£ÁßV §®èªÀgÁVzÀÝgÉ
CzÀÄ C¹ÛvÀézÀ°ègÀ®Ä ¥ÀæAiÀÄw߸ÀĪÀÅzÀÄ F PɼÀUÉ PÉÆnÖgÀĪÀ ¸ÀAPÉÃvÀUÀ¼À°è ¸ÀjAiÀiÁzÀ
DAiÉÄÌAiÀÄ£ÀÄß UÀÄgÀÄw¹
(2) EzÀÄ PÉ®¸À ªÀiÁqÀĪÀ eÁUÀzÀ°ègÀĪÀ
a b c d
¸ÁªÀiÁfPÀ ±ÀQÛUÀ¼À ¥sÀ°vÀªÁVgÀĪÀÅzÀÄ
(1) II IV III I
(3) ºÉaÑ£À ¸ÁA¹ÜPÀ §zÀÞvÉUÀ¼À ¸ÀªÀÄAiÀÄUÀ¼À°è (2) III IV II I
(3) IV III I II
EzÀÄ ºÉZÀÄÑ ¸ÀªÉÃð ¸ÁªÀiÁ£ÀåªÁVgÀĪÀÅzÀÄ
(4) II IV I III
(4) ªÉÄð£À J®èªÀÇ

234 (30 – A )
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52. Which principle has important bearing on
the capital-revenue classification? 55. Which is the basic principle of ethos for
(1) Principle of materiality management?
(2) Principle of conservatism (1) Co-operation is powerful instrument
(3) Principle of consistency for teamwork and success in any
enterprise involving collective work
(4) Principle of full disclosure
(2) Holistic approach indicating unity
53. Match List I with List II and select correct between the Divine, individual self
and the Universe
answer using codes given below:
(3) Immense potential energy and talents
List I List II for perfection as human being has the
I. Accounting standard spirit within his heart
a. AS-2 on fixed assets (4) All of the above
II. Accounting standard
b. AS-6 on revenue recognition
III. Accounting
standard on 56. Match the following
c. AS-9 depreciation accounting
IV Accounting standard
on valuation of Contributor Organization
d.AS-10 inventory theory
(a) Chester I (i)Functional
Select the correct answer using the Bernard foremanship
codes given below (b) Max Weber (ii)Acceptance
a b c d theory of authority
(1) IV III II I (c)F.W. Taylor (iii)Open system
(2) I II III IV theory
(3) II I IV III (d) Katz &Kahn (iv)Bureaucracy
(4) III II I IV

54. Which of the following is correct about Select the correct answer using the
codes given below
"GRAPEVINE"?
(1) It tends to exist when members of a b c d
formal group know one another well (1) (ii) (iv) (iii) (i)
(2) It is the result of the social forces at (2) (iii) (iv) (ii) (i)
workplace (3) (iv) (iii) (i) (ii)
(3) It is more common in times of high (4) (ii) (iv) (i) (iii)
organizational commitment
(4) All of the above

234 (31 – A )
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 60. GvÀÛªÀÄ ¸ÀAzÀ±Àð£À «zsÁ£ÀªÀ£ÀÄß
57. PɼÀV£ÀzÀgÀ°è AiÀiÁªÀÅzÀÄ ªÀiÁPÉðnAUï vÉUÉzÀÄPÉƼÀî®Ä 7 CA±ÀUÀ¼À AiÉÆÃd£ÉAiÀÄ£ÀÄß
ªÀiÁå£ÉÃeïªÉÄAmï£À ¤AiÀÄAwæ¸À§ºÀÄzÁzÀ ¥ÀjZÀ¬Ä¹zÀªÀgÀÄ AiÀiÁgÀÄ?
Kj½PÉ (ZÀgÀ) C®è? (1) «Ä®Ö£ï J¯ï §èªÀiï
(1) ¸ÀàzsÁðvÀäPÀ ¥Àj¸ÀgÀ
(2) J¥sï.E.§mïð
(2) vÁAwæPÀ ¥Àj¸ÀgÀ
(3) ªÉÊeÁÕ¤PÀ ¥Àj¸ÀgÀ (3) ¥ÉÆæ J. gÉÆÃd¸ïð
(4) DyðPÀ ¥Àj¸ÀgÀ (4) ¦ü°¥ï

58. CAvÀeÁð®zÀ ªÀiÁgÀÄPÀmÉÖAiÀÄÄ EzÀgÉÆqÀ£É 61. GvÀà£ÀßvÉ JAzÀgÉ

ªÀåªÀºÀj¸ÀĪÀÅ¢®è. (1) MAzÀÄ ¤¢ðµÀÖ PÉ®¸ÀªÀ£ÀÄß ªÀiÁqÀ®Ä
(1) eÁ»ÃgÁvÀÄ GzÉÆåÃVUÉ ¨ÉÃPÁzÀ eÁÕ£À ªÀÄvÀÄÛ
(2) ¥Àæw¸ÀàAzÀ£Á ªÀiÁPÉðnAUï P˱À®åªÀ£ÀÄß ºÉaѸÀĪÀ PÀæªÀÄ
(3) E-ªÉÄÃ¯ï ªÀiÁPÉðnAUï ªÀÄvÀÄÛ ªÉ¨ï
eÁ»ÃgÁvÀÄ (2) ¸ÁªÀÄVæUÀ¼ÀÄ ªÀÄvÀÄÛ ¸ÉêÉUÀ¼À£ÀÄß
(4) ¥ÀæzÀ±ÀðPÀ eÁ»ÃgÁvÀÄ GvÁࢸÀ®Ä PÀ¤µÀÖ ¸ÀA¥À£ÀÆä®UÀ¼À£ÀÄß
§¼À¸ÀĪÀÅzÀÄ
59. ¥Àæw¥ÁzÀ£É (A) : ªÀåªÀºÁgÀ¸ÀÜgÀ ¯Á¨sÀªÀ£ÀÄß (3) ¥Àæ¸ÀÄÛvÀ ºÉÆA¢gÀĪÀ PÉ®¸ÀPÉÌ
ºÉaѸÀĪÀÅzÀÄ ªÀiÁvÀæªÀ®èzÉ ªÀ¸ÀÄÛUÀ¼À£ÀÄß ªÀÄvÀÄÛ C£ÀÄUÀÄtªÁzÀ P˱À®åªÀ£ÀÄß
¸ÉêÉUÀ¼À£ÀÄß ¸ÀªÀiÁdzÀ°ègÀĪÀ UÁæºÀPÀjUÉ ¥ÀqÉ¢gÀĪÀÅzÀÄ
G¥À®§ÞªÁUÀĪÀAvÉ ªÀiÁqÀĪÀÅzÀPÁÌV
ªÀiÁgÁlªÀÅ ªÀÄÄRåªÁUÀÄvÀÛzÉ. (4) ¸ÀA¸ÉÜAiÀÄ GvÀà£ÀßzÀ JzÀÄgÀÄ CzÀgÀ
M¼ÀºÀjªÀÅUÀ¼À C£ÀÄ¥ÁvÀ
PÁgÀt (R) : ¸ÁªÀÄVæUÀ¼ÀÄ ªÀÄvÀÄÛ ¸ÉêÉUÀ¼ÀÄ
CAwªÀĪÁV CªÀÅUÀ¼À CªÀ±ÀåPÀvɬÄgÀĪÀ 62. ªÀiÁ£ÀªÀ ¸ÀA¥À£ÀÆ䮪À£ÀÄß »ÃUÉ
UÁæºÀPÀgÀvÀÛ ZÀ°¸ÀÄvÀÛªÉ ªÀÄvÀÄÛ UÁæºÀPÀjUÉ vÀ£Àß
GvÀà£ÀßUÀ¼À£ÀÄß «vÀj¸ÀĪÀ PÁAiÀÄðUÀ¼À£ÀÄß D¯ÉÆÃa¸À§ºÀÄzÀÄ “¸ÀA¸ÉÜAiÀÄ PÁ«ÄðPÀgÀ
¸ÀA¸ÉÜAiÀÄÄ ¤ªÀð»¸ÀÄvÀÛzÉ. eÁÕ£À P˱À®å, ¸ÀÈd£ÁvÀäPÀ PÀëªÀÄvÉUÀ¼ÀÄ,
(1) ¥Àæw¥ÁzÀ£É A ªÀÄvÀÄÛ PÁgÀt R JgÀqÀÆ ¥Àæw¨sÉUÀ¼ÀÄ ªÀÄvÀÄÛ ªÀÄ£ÉÆà ¨sÁªÀUÀ¼ÀÄ, eÉÆvÉUÉ
¸ÀjAiÀiÁzÀªÀÅ
(2) ¥Àæw¥ÁzÀ£É A ¸Àj DzÀgÉ PÁgÀt R ªÀiË®åUÀ¼À ªÀÄ£ÉÆÃzsÀªÀÄð ªÀÄvÀÄÛ £ÀA©PÉUÀ¼ÀÄ”.
¸ÀjAiÀiÁzÀÄzÀ®è F ºÉýPÉAiÀÄ£ÀÄß PÉÆlÖªÀgÀÄ AiÀiÁgÀÄ?
(3) ¥Àæw¥ÁzÀ£É A ¸Àj C®è DzÀgÉ PÁgÀt R (1) °AiÉÆÃ£ï ¹. ªÉÄVΣï¸À£ï
¸ÀjAiÀiÁzÀÄzÀÄ (2) ªÉÄlð£ï
(4) ¥Àæw¥ÁzÀ£É A ªÀÄvÀÄÛ PÁgÀt R ¸Àj ªÀÄvÀÄÛ (3) ¦ü°¥ï PÉÆlègï
¥Àæw¥ÁzÀ£É A UÉ PÁgÀt R DVzÉ. (4) r. ¦ü¯ÉÆÃ¥ÉÆ

234 (32 – A )
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57. Which of the following is not controllable 60. Who has introduced the 'seven point plan'
variable of marketing management? for taking the best interview method?
(1) Competitive Environment (1) Milton L. Blum
(2) Technological Environment (2) F. E. Burt
(3) Science Environment (3) Prof. A. Rozars
(4) Economic environment (4) Fillip

58. Internet Marketing does not deal 61. Productivity means

(1) Advertising (1) An act of increasing the knowledge
and skill of an employee for doing a
(2) Interactive marketing particular job.
(3) E-mail Marketing and Web (2) Using the minimum amount of
Advertising resources need to produce goods and
(4) Display Advertising services.
(3) One's skill abilities in meeting the
59. Assertion (A). Selling is important not needs of the job which one is holding
merely for increasing the profits of currently.
business-men, but also for making goods (4) The ratio of an organization's output to
and services available to the consumers in its inputs.
society.
Reason(R). It is the process whereby goods
and services finally flow to the consumers 62. Human resource can be thought of as "the
who need them and the firm performs its total knowledge, skill, creative abilities,
functions of distributing its products among talents and attitudes of an organization's
consumers. workforce as well as the value attitudes and
beliefs of the individuals involved". who
Codes :
gave this statement?
(1) Assertion (A) and Reason(R) both are
true (1) Leon C. Megginson
(2) Assertion (A)is true but Reason (R) is
not true (2) Merton
(3) Assertion (A)is not true but the
Reason(R) is true (3) Philip Kotler
(4) Assertion(A) and Reason (R) are true
and Reason(R) is the reason of (4) D. Philopho
Assertion (A)

234 (33 – A )
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 63. ‘zÉñÀªÀÅ gÀPÀëuÉ, ªÀÄ£ÀĵÀågÀÄ PÉ®¸À ªÀiÁqÀĪÀ
67. PɼÀV£À ºÉýPÉAiÀÄ£ÀÄß N¢j
¥Àj¹Üw ªÀÄvÀÄÛ ºÉjUÉ ¥ÀjºÁgÀ’ EªÀÅUÀ¼À
ªÀåªÀ¸ÉÜ ªÀiÁqÀ¨ÉÃPÀÄ. I. “PÁAiÀÄð¤gÀvÀ §AqÀªÁ¼ÀzÀ PÉÆgÀvÉAiÀÄ
EzÀÄ AiÀiÁªÀÅzÀgÀrAiÀÄ°è §gÀÄvÀÛzÉ? eÉÆvÉUÉ §AqÀªÁ¼ÀzÀ ªÉÄð£À ¯Á¨sÀzÀ zÀgÀªÀÅ
(1) DnðPÀ¯ï 39 ºÉZÁÑUÀÄvÀÛzÉ.
(2) DnðPÀ¯ï 42 II. ¥Àæ¸ÀÄÛvÀ D¹ÛUÀ¼À ºÉZÀѼÀªÀÅ ªÀÄvÀÄÛ ¥Àæ¸ÀÄÛvÀ
(3) DnðPÀ¯ï 45 dªÁ¨ÁÝjUÀ½VAvÀ ºÉaÑ£ÀzÁVzÁÝUÀ ¤ªÀé¼À
(4) ªÉÄð£À J®èªÀÇ PÁAiÀÄð¤gÀvÀ §AqÀªÁ¼ÀªÁUÀÄvÀÛzÉ.

III. ªÀåªÀºÁgÀ ¸ÀA¸ÉÜAiÀÄ UÁvÀæ ºÉZÁÑzÀµÀÄÖ

64. “¸ÀÄ¢ÃWÀð PÁ®zÀ (DUÀvÀ) ¯Á¨sÀzÀ PÁAiÀÄð¤gÀvÀ §AqÀªÁ¼ÀzÀ CUÀvÀåªÀÇ
PÀæªÀÄUÀ¼À£ÀÄß ¥ÀqÉzÀÄPÉƼÀÄîªÀÅzÀÄ PÁå¦l¯ï ºÉZÁÑUÀÄvÀÛzÉ.
§eÉnAUï” EzÀ£ÀÄß AiÀiÁgÀÄ ºÉýzÀgÀÄ?
IV. PÁAiÀÄð¤gÀvÀ §AqÀªÁ¼ÀªÀÅ ¸ÀAZÀ°vÀ
(1) jZÀqïð CAqï VæÃ£ï §AqÀªÁ¼ÀªÉ£À߯ÁUÀÄvÀÛzÉ.
(2) eÉ. ¨ÉnÖ
PɼÀV£ÀzÀgÀ°è AiÀiÁªÀÅzÀÄ ¸ÀjAiÀiÁzÀ ºÉýPÉUÀ¼À£ÀÄß
(3) ZÁ¯ïìð ÖÝ®ÜìVæÃ£ï ºÉÆA¢zÉ.
(4) °AZï
¸ÀjAiÀiÁzÀ GvÀÛgÀªÀ£ÀÄß PɼÀV£À DAiÉÄÌUÀ¼À£ÁßzsÀj¹
GvÀÛj¹
65. PÀA¥É¤AiÉÆAzÀÄ rªÉqÉAqï£ÀÄß ¥ÀæPÀn¹zÀgÉ
CzÀ£ÀÄß ¥ÁªÀw¸ÀĪÀÅzÀÄ CªÀ±ÀåªÁUÀÄvÀÛzÉ. (1) I, II ªÀÄvÀÄÛ III

(1) ¤¢ðµÀÖ ¸ÀªÀÄAiÀÄzÉƼÀUÉ (2) II, III ªÀÄvÀÄÛ IV

(2) K¼ÀÄ ªÀµÀðUÀÙæãÙÜWæ (3) III IV ªÀÄvÀÄÛ I
(3) DgÀÄ ªÀµÀðUÀÙæãÙÜWæ
(4) I, II ªÀÄvÀÄÛ IV
(4) LzÀÄ ªÀµÀðUÀÙæãÙÜWæ
68. Kj½PÉAiÀÄ «±ÉèõÀuÉAiÀÄ ¥ÀjPÀ®à£É (ANOVA)
66. PɼÀV£À AiÀiÁªÀÅzÀgÀ ¥ÀæPÁgÀ, ¸ÀA¸ÉÜAiÀÄ AiÀÄ£ÀÄß C©üªÀÈ¢Þ ¥Àr¹zÀªÀgÀÄ ________
ªÀiÁgÀÄPÀmÉÖ ªÀiË®åªÀÅ §AqÀªÁ¼À
ªÀiÁgÀÄPÀmÉÖ¬ÄAzÀ ¥Àæ¨sÁ«vÀªÁUÀĪÀÅ¢®è (1) PÁ¯ïð ¦AiÀĸÀð£ï

(1) MM ¹zÁÞAvÀ (2) ¥ÉÆæ ¦ü±Àgï

(2) ¤ªÀé¼À DzÁAiÀÄ ªÀiÁUÀð (3) ¹àAiÀÄgïªÀÄ£ï
(3) ¸ÁA¥ÀæzÁ¬ÄPÀ zÀȶÖPÉÆãÀ
(4) F ªÉÄð£À AiÀiÁgÀÆ C®è
(4) ªÉÄð£À AiÀiÁªÀÅzÀÆ C®è

234 (34 – A )
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63. "State shall make provision for securing 67. Read the following statement
just & humane conditions of work & for
maternity relief"comes under. I. "The rate of return on investment
increases with the shortage of
(1) Article 39 working capital".
(2) Article 42
II. "Net working capital is the excess of
(3) Article 45 current assets over current
(4) All of these liabilities".

III. "Greater the size of the business

larger will be the requirement of
64. "Capital budgeting as acquiring inputs with working capital".
long run return". Who said this ?
IV. "Working capital is also known as
(1) Richard and Green circulating capital".
(2) J. Betty Which one of the following consists of the
(3) Charles Horngreen correct statements ?
(4) Lynch Codes:
Select the correct answer using the codes given
below :

65. If the company announces dividend then it

(1) (i), (ii) and (iii)
is necessary to pay it
(1) Within certain time (2) (ii), (iii) and (iv)
(2) Within seven years (3) (iii), (iv) and (i)
(3) Within six years
(4) (i), (ii) and (iv)
(4) Within five years

68. The concept of Analysis of Variance

66. According to which of the following the
(ANOVA) was developed by
firms market value is not affected by capital
market ? (1) Karl Pearson
(1) M. M. Hypothesis
(2) Prof. Fisher
(2) Net Income Approach
(3) The Traditional View (3) Spearman

(4) None of the above

(4) None of these

234 (35 – A )
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 69. PɼÀV£ÀzÀgÀ°è AiÀiÁªÀÅzÀÄ
£ÀªÀÄÆ£Á «zsÁ£ÀªÁVzÉ
(1) C£ÀÄPÀÆ®PÀgÀ ªÀiÁzÀj
(2) PÉÆÃmÁ(»¸Éì) ªÀiÁzÀj
(3) ¤tðAiÀiÁvÀäPÀ ªÀiÁzÀj
(4) ªÀåªÀ¹ÜvÀªÁzÀ ªÀiÁzÀj
¸ÀA¨sÁªÀåªÀ®èzÀ 73. E-banking £À AiÀıÀ¸ÀÄì EzÀgÀ ªÉÄïÉ
CªÀ®A©vÀªÁVzÉ.
(1) §ºÀÄ¥ÀzÀgÀzÀ gÀPÀëuÁ ªÀåªÀ¸ÉÜ
(2) C¥ÁAiÀÄzÀ PÁªÀ®Ä ªÀåªÀ¸ÉÜ
(3) EwÛÃa£À zÉÆõÀgÀ»vÀ ¸Á¥sïÖ ªÉÃgïUÀ¼ÀÄ
(4) Cw PÀpt PÁ£ÀÆ£ÀÄ ZËPÀlÄÖ.

70. UÀÄuÁvÀäPÀ zÀvÁÛA±ÀPÁÌV ¸ÁªÀiÁ£ÀåªÁV AiÀiÁªÀ

74. IRDA zÀ ¥Àæ¸ÀÄÛvÀ CzsÀåPÀëgÀÄ
¥ÀjÃPÉëAiÀÄ£ÀÄß ªÀiÁqÀÄvÉÛêÉ
(1) ‘t’ ¥ÀjÃPÉë (1) CdAiÀiï vÁåV

(2) ‘T’ ¥ÀjÃPÉë (2) Gfðvï ¥ÀmÉïï

(3) 2 chi–square ¥ÀjÃPÉë (3) n.J¸ï. «dAiÀÄ£ï
(4) ‘v’ ¥ÀjÃPÉë (4) AiÀÄÄ.PÉ. ¹£Áí

71. £À¨Áqïð£ÀÄß ¸Áܦ¹zÀÄÝ EzÀgÀ ²¥sÁgÀ¹ì£À 75. DrnAUï ªÀÄvÀÄÛ CPËAnAUï JgÀqÀÆ
ªÉÄÃ¯É DyðPÀ ºÉýPÉUÀ½UÉ ¸ÀªÀħA¢ü¹ªÉ.
PɼÀV£ÀzÀgÀ°è AiÀiÁªÀÅzÀÄ ¸Àj?
(1) vÀ®ªÁgï ¸À«Äw
(2) lAqÀ£ï ¸À«Äw (1) ¸ÀA¸ÉÜAiÀÄ ¯ÉPÀÌ¥ÀvÀæªÀÅ MzÀV¹zÀ DyðPÀ
ªÀiÁ»wAiÀÄ£ÀÄß zÀÈrüÃPÀj¸À®Ä DrnAUï
(3) £ÀgÀ¹AºÀ£ï ¸À«Äw
¥ÀÄgÁªÉAiÀÄ ¹zÁÞAvÀªÀ£ÀÄß
(4) ²ªÀgÁªÀÄ£ï ¸À«Äw
G¥ÀAiÉÆÃV¸ÀÄvÀÛzÉ
(2) ¯ÉPÀÌ¥ÀvÀæ C¢üPÁjAiÀÄÄ vÀAiÀiÁgÀÄ ªÀiÁrzÀ
72. jÃmÉÊ¯ï ¨ÁåAQAUï£À CxÀð
DyðPÀ ºÉýPÉUÀ½UÉ DrnAUï ¤¨sÀðgÀvÉ
(1) jÃmÉÊ¯ï ªÀvÀðPÀjUÉ ¤ÃqÀĪÀ ¸Á® ªÀÄvÀÄÛ UÀÄuÁvÀäPÀ DAiÀiÁªÀÄUÀ¼À£ÀÄß
¸Ë®¨sÀåUÀ¼ÀÄ PÉÆqÀÄvÀÛzÉ.
(2) UÁæºÀPÀjUÉ £ÉÃgÀªÁV ªÉÊAiÀÄÄQÛPÀ (3) DyðPÀ ºÉýPÉUÀ½UÉ vÀ£Àß C©ü¥ÁæAiÀĪÀ£ÀÄß
¨ÁåAQAUï ¸ÉêÉUÀ¼À£ÀÄß ¤ÃqÀĪÀÅzÀÄ ¤ÃqÀ®Ä DrlgïUÉ ¯ÉPÀÌ¥ÀvÁæZÁgÀzÀ
(3) §ºÀ¼ÀªÁzÀ r«qÉAqï/§rØ vÀvÀéUÀ¼ÀÄ ªÀÄvÀÄÛ ¸ÀA¥ÀæzÁAiÀÄUÀ¼À
ªÁgÉAmïUÀ¼À£ÀÄß ¸ÀAUÀ滸ÀĪÀÅzÀÄ UÀºÀ£ÀªÁzÀ eÁÕ£À«gÀ¨ÉÃPÀÄ
(4) ªÉÄð£À J®èªÀÇ (4) ªÉÄð£À J®èªÀÇ

234 (36 – A )
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69. Among the following methods, which is not 73. The success of E-banking depends upon
the non-probability sampling method ?
(1) Multi-layer security system
(1) Convenient sampling
(2) Quota sampling (2) Risk surveillance system

(3) Judgement sampling (3) Updated flawless softwares

(4) Systematic sampling (4) Stringent legal framework

70. Which test we normally apply for

qualitative data? 74. The present chairman of the IRDA is
(1) 't' test (1) Ajay Tyagi
(2) T test
(2) Urjit Patel
(3)  Chi-square test
2
(3) T.S. Vijayan
(4) 'V' test
(4) U.K Sinha

71. NABARD has been established on the

recommendation of
75. Both auditing and accounting are concerned
(1) Talwar committee
with financial statements. Which of the
(2) Tandon committee
following is correct?
(3) Narasimhan committee
(1) Auditing uses the theory of evidence
(4) Shivaraman committee
to verify the financial information
made available by Accountancy

72. Retail Banking means (2) Auditing lends credibility dimension

and quality dimension to the financial
(1) Credit facilities extended to retail statements prepared by the accountant.
traders
(2) Providing personal banking services (3) Auditor should have thorough
directly to the consumers knowledge of accounting concepts and
convention to enable him to express an
(3) Collection of large number of opinion on financial statements
dividend/interest warrants
(4) All of the above (4) All of the above

234 (37 – A )
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 76. __________ PÀA¥É¤AiÀÄ DrlgïUÉ PÀA¥É¤AiÀÄ 80. PɼÀUÉ PÉÆngÀĪÀ JgÀqÀÄ ¥ÀnÖUÀ¼À£ÀÄß ºÉÆA¢¹
«zÉòà ±ÁSÉUÀ¼À£ÀÄß ¨sÉÃn ªÀiÁqÀĪÀ ºÀQÌ®è ¥ÀnÖ -I ¥ÀnÖ -II
(1) C¹Ã«ÄvÀ dªÁ¨ÁÝj 1. ZÁ¯ïìð I ªÉƸÁì¬Ä
¨Áå¨ÉÃeï
(2) vÀAiÀiÁjPÁ
2. ºÉ§ðlð J II ºÉZïnJAJ¯ï
(3) ¨ÁåAQAUï ¸ÉʪÀÄ£ï
(4) £Á£ï-¥Áæ¦ümïªÉÄÃQAUï 3. nªÀiï §£ïðgïì III PÀA¥ÀÆålgï
°Ã «£Áå¸À
4. ªÀiÁPïð IV r¹±À£ï
77. Drmï ¥ÀÄgÁªÉAiÀÄ ¸Àj¥Àr¸ÀÄ«PÉAiÀÄ£ÀÄß
DAqÀ¸Àð£ï ªÀiÁqÀ¯ï
¤zsÀðj¸ÀĪÀ°è PɼÀV£À AiÀiÁªÀÅzÀÄ CvÀåAvÀ
¸ÀjAiÀiÁzÀ CA±ÀªÁVzÉ. F ªÉÄð£ÀªÀÅUÀ¼À°è AiÀiÁªÀÅzÀÄ ¸ÀjAiÀiÁV
(1) Drmï ¥ÀÄgÁªÉAiÀÄ £ÀA§®ºÀðvÉ ªÀÄvÀÄÛ ºÉÆAzÀÄvÀÛzÉ. ¸ÀjAiÀiÁzÀ GvÀÛgÀªÀ£ÀÄß
Drmï GzÉÝñÀªÀ£ÀÄß ªÀÄÄlÄÖªÀ°è£À PɼÀV£À DAiÉÄÌUÀ¼À£ÁßzsÀj¹ GvÀÛj¹
¥Àæ¸ÀÄÛvÀvÉ
(2) Drlgï£À ¥ÁæªÀiÁtÂPÀvÉ ªÀÄvÀÄÛ GzÉÝñÀ (i) (ii) (iii) (iv)
(1) c b a d
(3) Drmï ¥ÀÄgÁªÉAiÀÄ ¥ÀæªÀiÁt (2) a c d b
(3) b a c d
(4) ¥ÀÄgÁªÉAiÀÄ ªÀÄÆ®zÀ ¸ÀévÀAvÀævÉ
(4) c d b a

78. ¸ÀA±ÉÆÃzsÀ£Á «±ÉèõÀuÉUÉ §¼À¸ÀĪÀ 81. ¥sÉæêÀiïªÀPïìðUÀ¼À ¥ÀæPÁgÀªÁV DyðPÀ

¸Á¥sïÖªÉÃgï (vÀAvÁæA±À) AiÀiÁªÀÅzÀÄ? ºÉýPÉUÀ¼À UÀÄuÁvÀäPÀ ®PÀëtUÀ¼ÀÄ AiÀiÁªÀŪÀÅ?
(1) SAP (1) §¼ÀPÉzÁgÀjUÉ, DyðPÀ ºÉýPÉUÀ¼À°è
¤ÃrgÀĪÀ ªÀiÁ»wAiÀÄ CA±ÀUÀ¼ÀÄ
(2) ERP G¥ÀAiÀÄÄPÀÛªÁUÀĪÀAvÉ ªÀiÁqÀĪÀ
(3) SPSS UÀÄuÁvÀäPÀ ®PÀëtUÀ¼ÀÄ
(2) ªÀåªÀºÁgÀUÀ¼À ªÀÄvÀÄÛ EvÀgÀ ¥sÀl£ÉUÀ¼À
(4) TALLY
DyðPÀ ¥ÀjuÁªÀÄUÀ¼À «±Á® ªÀUÀðUÀ¼ÀÄ
UÀÄuÁvÀäPÀ ®PÀëtUÀ¼ÁUɪÉ.
79. PɼÀV£ÀzÀgÀ°è AiÀiÁªÀÅzÀÄ zÀvÁÛA±À ¤ªÀðºÀuÉ (3) DxÀðPÀ ¹ÜwAiÀÄ°è£À CA±ÀªÉÇAzÀgÀ ¸ÁÜ£À,
ªÀåªÀ¸ÉÜAiÀiÁVzÉ? ¸ÁzsÀ£É ªÀÄvÀÄÛ §zÀ¯ÁªÀuÉUÀ¼À
¸ÀASÉåAiÀÄ®èzÀ DA±ÀUÀ¼ÀÄ UÀÄuÁvÀäPÀ
(1) MS DPÉì¸ï ®PÀëtUÀ¼ÁVªÉ
(2) MS JPÉì¯ï (4) J¯Áè ªÀiÁ£ÀzÀAqÀUÀ¼À ªÀÄvÀÄÛ
DxÉÊð¸ÀÄ«PÉUÀ¼ÉÆA¢UÉ CA±ÀªÉÇAzÀÄ
(3) MS D¦üøï JµÀÖgÀ ªÀÄnÖUÉ
(4) ªÉÄð£À AiÀiÁªÀÅzÀÆ C®è ºÉÆA¢PÉÆArzÉAiÉÄ£ÀÄߪÀÅzÀ£ÀÄß UÀÄuÁvÀäPÀ
®PÀëtUÀ¼ÀÄ C¼ÉAiÀÄÄvÀÛªÉ.

234 (38 – A )
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76. Auditor of a ……………. company does 80. Match the following:
not have right to visit foreign branches of List -I List -II
the company. (i) Charles (a) Mossai
(1) Unlimited liability Babbage
(ii) Herbert A. (b) HTML
(2) Manufacturing Simon
(3) Banking (iii) Tim Berners (c) Computer
Lee Design
(4) Non-profit making (iv) Maarc (d) Decision
Andreessen model
77. Which of the following factors is most Which one of the following is the correct
important in determining the appropriations match?
of audit evidence? Select the correct answer using the codes given
below
(1) The reliability of audit evidence and
its relevance in meeting the audit Codes: (i) (ii) (iii) (iv)
objectives (1) (c) (b) (a) (d)
(2) (a) (c) (d) (b)
(2) The objectivity and integrity of the (3) (b) (a) (c) (d)
auditor (4) (c) (d) (b) (a)
(3) The quantity of audit evidence
(4) The independence of the source of
evidence 81. What are qualitative characteristics of
financial statements according to the
78. Which one of the following softwares is frameworks ?
used for Research Analysis ? (1) Qualitative characteristics are the
(1) SAP attributes that make the information
provided in the financial statements
(2) ERO useful to users
(3) SPSS (2) Qualitative characteristics are broad
(4) TALLY classes of financial effects of
transactions and other events

79. Which one of the following is a Database (3) Qualitative characteristics are non-
quantitative aspects of an entity's
Management System? position and performance and changes
(1) MS Access in financial position
(2) MS Excel (4) Qualitative characteristics measure the
extent to which an entity has complied
(3) MS Office with all relevant Standards and
(4) None of the above Interpretations.

234 (39 – A )
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 82. F JgÀqÀÆ ¥ÀnÖUÀ¼À£ÀÄß ºÉÆA¢¹j 83. PɼÀV£ÀzÀgÀ°è ¸Àj ºÉýPÉAiÀÄ£ÀÄß UÀÄgÀÄw¹j

¥ÀnÖ -I ¥ÀnÖ -II

I. ¨Á宣ïì ²Ãl£ÀÄß AiÀiÁªÁUÀ®Æ

MAzÀÄ PÀA¥É¤AiÀÄÄ a MPÀÆÌl «°Ã£À ªÀåªÀºÁgÀzÀ zÀȶ֬ÄAzÀ vÀAiÀiÁgÀÄ

I
E£ÉÆßAzÀ£ÀÄß
ªÀiÁqÀ¯ÁUÀÄvÀÛzÉ. ªÀiÁ°ÃPÀgÀ
PÉÆAqÀÄPÉÆAqÁUÀ
II AiÀiÁªÀÅzÉà b PÉÆæÃrüÃPÀÈvÀ «°Ã£À zÀȶ֬ÄAzÀ C®è.
¸ÀªÀiÁ£ÀªÁzÀ
ªÀåªÀºÁgÀ
PÉëÃvÀæ«®è¢zÀÝgÀÆ II. ªÀåªÀºÁgÀzÀ DyðPÀ ¸ÀA§AzsÀªÀ£ÀÄß
JgÀqÀÄ PÀA¥É¤UÀ¼À
«°Ã£À CzÀgÀ ªÀiÁ°ÃPÀgÉÆA¢UÉ ¨Áå¯É£ïì
III ¨ÉÃgÉ ¨ÉÃgÉ c PÉƼÀÄî«PÉAiÀÄ «°Ã£À ²Ãn£À°è vÉÆÃj¸À¯ÁUÀÄvÀÛzÉ
ªÀiÁgÀÄPÀmÉÖUÀ¼À°è
MAzÉÃ
GvÀà£ÀßUÀ¼À£ÀÄß
III. ¨Áå¯É£ïì ²Ãmï AiÀiÁªÁUÀ®Æ ¸ÀªÀÄAiÀÄzÀ
ªÀiÁgÀĪÀ JgÀqÀÄ
PÀA¥É¤UÀ¼À «°Ã£À CªÀ¢üUÉ ¸ÀA§A¢ü¹zÁÝVzÉ.
IV ºÉƸÀ CAQvÀzÀ°è d ªÀiÁgÀÄPÀmÉÖ «¸ÀÛgÀuÉ
JgÀqÀÄ «°Ã£À ¸ÀjAiÀiÁzÀ GvÀÛgÀªÀ£ÀÄß PɼÀV£À
PÀA¥É¤UÀ¼À£ÀÄß DAiÉÄÌUÀ¼À£ÁßzsÀj¹ GvÀÛj¹ ¸ÀAPÉÃvÀUÀ¼ÀÄ
PÉÆAqÀÄ ¸ÉÃ¥ÀðqÉ
ªÀiÁqÀĪÀÅzÀÄ.
(1) I ªÀÄvÀÄÛ II

F PɼÀUÉ PÉÆnÖgÀĪÀ ¸ÀAPÉÃvÀUÀ¼À°è ¸ÀjAiÀiÁzÀ (2) II ªÀÄvÀÄÛ III

DAiÉÄÌAiÀÄ£ÀÄß UÀÄgÀÄw¹
(3) I ªÀÄvÀÄÛ III

(i) (ii) (iii) (iv) (4) I, II ªÀÄvÀÄÛ III

(1) c d a b
84. ¥sÉæêÀiïªÀPïð ¥ÀæPÁgÀ PɼÀV£À AiÀiÁªÀÅzÀÄ
(2) d c b a
DyðPÀ ºÉýPÉUÀ¼À UÀÄuÁvÀäPÀ ®PÀëtªÀ®è?

(1) ªÉÄnjAiÀiÁ°n (¨sËwPÀvÉ)

(3) b a c d
(2) CxÀðªÁUÀ§®èzÀÄÝ (w¼ÀĪÀ½PÉ)
(4) a b c d
(3) ¸ÀºÀPÁgÀ §zÀÞªÁzÀÄzÀÄ

(4) ¥Àæ¸ÀÄÛvÀvÉ

234 (40 – A )
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82. Match the following 83. Identify the true statement of the following:
i. Balance Sheet is always prepared from the
List -I List –II
I. When one company (a) point of view of the business but not from
purchases another one Conglomeration that of the owners.
merger
ii. The financial relationship of the business
to its owners is shown in the Balance
II. Merger between two (b) Sheet.
companies having no Consolidation
common business areas merger iii. Balance Sheet is always related to a period
of time.

III. Merger between two (c) Purchase

Select the correct answer using the codes
companies that sell the merger
same products in given below
different markets
(1) (i) and (ii)
IV. Two companies are (d) Market
bought and combined extension (2) (ii) and (iii)
under new entity codes: merger
(3) (i) and (iii)

(4) (i), (ii) and (iii)

Select the correct answer using the codes given

below :

I II III IV 84. Which of the following is not a qualitative

characteristics of financial statements
(1) c d a b
according to the Frameworks?
(2) d c b a
(1) Materiality
(3) b a c d
(2) Understandability
(4) a b c d
(3) Co-parability

(4) Relevance

234 (41 – A )
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 87. ¸ÀjAiÀiÁV ºÉÆA¢¹j
85. IAS 23 gÀ ¥ÀæPÁgÀªÁV PɼÀV£À AiÀiÁªÀÅzÀÄ

§»gÀAUÀUÉƽ¸ÀĪÀ CUÀvÀå«®èzÀÄÝ? ¥ÀnÖ –I ¥ÀnÖ –II

(ªÀåªÀºÁgÀ) (¥Àæ¸ÀÄÛvÀ C£ÀÄ¥ÁvÀzÀ
ªÉÄÃ¯É ¥ÀjuÁªÀÄ)
(1) ¸Á® C¼ÀªÀr¹PÉÆAqÀ CPËAnAUï ¤Ãw
I ¯Á¨sÀzÀ°è ªÀiÁjzÀ a ¸ÀÄzsÁgÀuÉ
ªÀ¸ÀÄÛUÀ¼ÀÄ
(2) CªÀ¢üAiÀÄ°è£À §AqÀªÁ½ÃPÀgÀtzÀ ºÀÆrPÉzÁgÀjUÉ
II b UÀÄtªÀÄlÖ E½PÉ
ªÉƧ®UÀÄ ¥ÁªÀw¹zÀÄÝ

III ªÀ¸ÀƯÁwAiÀiÁzÀ c §zÀ¯ÁªÀuɬĮè

(3) ¨Áå¯É£ïì ²Ãmï£À°è£À ¨ÉÃgÉ D¹ÛUÀ½AzÀ ¸Á®UÀ¼ÀÄ

CºÀðªÀżÀî D¹ÛUÀ¼À£ÀÄß ¨ÉÃ¥ÀðqÉAiÀÄ IV ¸Á®zÀ ªÉÄïÉ

PÉÆAqÀ ªÀ¸ÀÄÛUÀ¼ÀÄ
D¹ÛUÀ¼À£ÁßV ªÀiÁqÀĪÀÅzÀÄ CxÀªÁ
DyðPÀ ºÉýPÉUÀ¼À Cr n¥ÀàtÂUÀ½UÁV
F PɼÀUÉ PÉÆnÖgÀĪÀ ¸ÀAPÉÃvÀUÀ¼À°è ¸ÀjAiÀiÁzÀ
§»gÀAUÀ ªÀiÁqÀĪÀÅzÀÄ DAiÉÄÌAiÀÄ£ÀÄß UÀÄgÀÄw¹
(i) (ii) (iii) (iv)
(4) §AqÀªÁ½ÃPÀgÀtPÁÌV CºÀðªÁzÀ ¸Á®
(1) a c b b
¥ÀqÉAiÀÄĪÀ RZÀð£ÀÄß ¤zsÀðj¸ÀĪÀ
(2) b c a c
§AqÀªÁ½ÃPÀgÀt zÀgÀ
(3) a a c b
(4) b a c c

86. ªÀiÁgÁlªÁzÀ ªÀ¸ÀÄÛ«£À ªÉZÀÑ (cost) EzÀPÉÌ

88. PɼÀUÉ PÉÆnÖgÀĪÀ «ªÀgÀUÀ¼À£ÀÄß UÀªÀĤ¹
¸ÀªÀÄ ªÀiÁgÁl : gÀÆ. 60,000.00
Kj½PÉAiÀÄ ¨É¯É: gÀÆ. 25,000.00
(1) DgÀA¨sÀzÀ ¸ÁÖPï + PÉƼÀÄî«PÉ + £ÉÃgÀ ¤UÀ¢vÀ ¨É¯É : gÀÆ. 30,000.00

RZÀÄðUÀ¼ÀÄ + vÀAiÀiÁjPÉ-CAwªÀÄ ¸ÁÖPï

PÁAiÀiÁð£Àé¬ÄvÀ °ªÀgÉÃeï »ÃVzÉ.
zÀvÁÛA±ÀzÀ DzsÁgÀzÀ ªÉÄïÉ
(2) ªÀiÁgÁl - ¤ªÀé¼À ¯Á¨sÀ
(1) 5
(3) ªÀiÁgÁl – MlÄÖ ¯Á¨sÀ (2) 7
(3) 8
(4) 1 ªÀÄvÀÄÛ 3 JgÀqÀÆ
(4) 9

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85. Which of the following is not a disclosure 87. Match List-1 wish List-ll and select the
requirement under IAS 23? correct answer using the codes given below
the lists:
(1) Accounting policy adopted for List-ll
List-1 (Impact on current
borrowing costs.
(Transaction) ratio)
(i) Goods sold at a. Improvement
(2) Amount of borrowing costs capitalized profit
during the period.
(ii) Creditors paid b. Deterioration
(3) Segregation of assets that are
"qualifying assets" from other assets (iii) Debts c. No change
on the balance sheet or as a disclosure realized
in the footnotes to the financial
(iv) Materials
statements. purchased on
credit.
(4) Capitalisation rate used to determine
the amount of borrowing costs eligible Select the correct answer using the codes
given below
for capitalization. Codes: (i) (ii) (iii) (iv)
(1) a c b b
(2) b c a c
(3) a a c b
(4) b a c c

86. Cost of goods sold equals

88. Consider the particulars given below:
(1) Opening stock + Purchases + Direct Sales Rs 60,000
expenses + Manufacturing  closing Variable cost Rs 25,000
stock
Fixed cost Rs 30,000
Based on the data, the operating leverage
(2) Sales  Net Profit shall be:
(1) 5
(3) Sales  Gross Profit (2) 7
(3) 8
(4) Both (1) and (3) (4) 9
234 (43 – A )
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 92. ¥ÀnÖ I gÉÆA¢UÉ ¥ÀnÖ II gÀ «ªÀgÀUÀ¼À£ÀÄß
89. PÀ¼ÉzÀ ªÀµÀð vÀAiÀiÁgÀPÀgÉƧâgÀÄ 15000
ºÉÆA¢¹j.
GvÀà£ÀßUÀ¼À£ÀÄß vÀAiÀiÁj¹zÀgÀÄ. CzÀgÀ ¨É¯É
¥ÀæwAiÉÆAzÀPÀÆÌ gÀÆ. 300 DVzÉ. D ¥ÀnÖ –I ¥ÀnÖ –II
¥ÀæªÀiÁtzÀ°è ¤UÀ¢vÀ ¨É¯ÉAiÀÄÄ gÀÆ. 15.2 ®PÀë I vÉjUÉ AiÉÆÃd£É a TDS £À ¸ÀÆPÀÛ ªÀåªÀ¸ÉÜ
ªÀÄvÀÄÛ MlÄÖ Kj½PÉAiÀÄ ¨É¯ÉAiÀÄÄ gÀÆ. 21 ªÀiÁqÀĪÀÅzÀÄ
II vÉjUÉ vÀ¦à¸ÀÄ«PÉ b DzÁAiÀÄzÀ PÀrªÉÄ
®PÀë DVzÉ. GvÀà£ÀßzÀ ¯Á¨sÀ £ÀµÀÖ gÀ»vÀ
ºÉýPÉ
(¨ÉæÃPï FªÀ£ï PÁéAnn) ¥ÀæªÀiÁtªÀÅ »ÃVzÉ.
III vÉjUÉ ªÀAZÀ£É c IT PÁ£ÀƤ£À 10A
(1) 4,000
(2) 7,800 ¸ÉPÀë£ï Cr rqÀPÀë£ï
(3) 8,400 IV vÉjUÉ DqÀ½vÀ d IT Act £À vÀ¥ÀÄà
(4) 9,500 ¤ªÀðºÀuÉ CxÉÊð¸ÀÄ«PÉ
F PɼÀUÉ PÉÆnÖgÀĪÀ ¸ÀAPÉÃvÀUÀ¼À°è ¸ÀjAiÀiÁzÀ
90. ¥ÀnÖ I gÉÆA¢UÉ ¥ÀnÖ II gÀ «ªÀgÀUÀ¼À£ÀÄß
DAiÉÄÌAiÀÄ£ÀÄß UÀÄgÀÄw¹
ºÉÆA¢¹j.
(i) (ii) (iii) (iv)
¥ÀnÖ –I ¥ÀnÖ –II (1) b a d c
I PPF £À°è dªÀiÁ a 80-1A (2) c d b a
ªÀiÁrzÀ ªÉÆvÀÛ (3) a d c b
II ªÀÄÆ® ¸ËPÀAiÀÄð b 80-G (4) d a c b
C©üªÀÈ¢ÞAiÀÄ°è
vÉÆqÀVgÀĪÀ
¸ÀA¸ÉÜUÀ½AzÀ ¯Á¨sÀ
ªÀÄvÀÄÛ £ÀµÀÖ
93. ¸ÀjAiÀiÁV ºÉÆA¢¹j.
III £ÁåµÀ£À¯ï r¥sÉ£ïì c 80-1AB
¥sÀAqïUÉ PÉÆqÀÄUÉ ¥ÀnÖ –I ¥ÀnÖ –II
IV SEZ C©üªÀÈ¢ÞAiÀÄ°è d 80-C I AiÀÄƤmï læ¸ïÖ a 1921
vÉÆqÀVgÀĪÀ D¥sï EArAiÀiÁ
¸ÀA¸ÉÜAiÀÄ ¯Á¨sÀ II ¨ÁåAQAUï b 1949
ªÀÄvÀÄÛ £ÀµÀÖUÀ¼ÀÄ gÉUÀÄå¯ÉõÀ£ï DPïÖ
III EA¦ÃjAiÀįï c 1964
F PɼÀUÉ PÉÆnÖgÀĪÀ ¸ÀAPÉÃvÀUÀ¼À°è ¸ÀjAiÀiÁzÀ ¨ÁåAPï D¥sï
DAiÉÄÌAiÀÄ£ÀÄß UÀÄgÀÄw¹ EArAiÀiÁ
(i) (ii) (iii) (iv) IV NABARD d 1982
(1) d c b a
(2) d a b c F PɼÀUÉ PÉÆnÖgÀĪÀ ¸ÀAPÉÃvÀUÀ¼À°è ¸ÀjAiÀiÁzÀ
(3) d a c b
(4) b a c d DAiÉÄÌAiÀÄ£ÀÄß UÀÄgÀÄw¹
(i) (ii) (iii) (iv)
91. DªÀÄzÀÄ ªÀ¸ÀÄÛUÀ¼À ªÀiË®åzÀ ªÉÄÃ¯É «¢ü¹zÀ
(1) a c b d
¸ÀÄAPÀªÀ£ÀÄß »ÃUÉ PÀgÉAiÀÄÄvÁÛgÉ.
(1) Cqï ªÀ¯ÉÆÃgɪÀiï ¸ÀÄAPÀ (2) d a b c
(2) PÁA¥ËAqï ¸ÀÄAPÀ (3) b d c a
(3) ¤¢ðµÀÖ ¸ÀÄAPÀ
(4) DªÀÄzÀÄ (EA¥ÉÆÃmïð) ¸ÀÄAPÀ (4) c b a d

234 (44 – A )
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89. Last year, a manufacturer produced 15,000 92. Match the items of List-1 with List-ll:
products which were sold for Rs.300 each.
At that volume, the fixed costs were Rs.15.2 List-1 List-ll
(i) Tax (a) Making suitable
lakh and total variable costs Rs.21 lac.The Planning arrangement of TDS
break even quantity of product would be: (ii) Tax (b) Understatement of
(1) 4,000 Avoidance Income
(iii) Tax (c) Availing deduction
(2) 7,800 Evasion under Section 10A of IT
(3) 8,400 Act
(iv) Tax (d) Misinterpretation of
(4) 9,500 Administration the provisions of the IT
Act
90. Match the items of List-1 with the items of
List-ll Select the correct answer using the codes
List-1 List-ll given below
(i) (ii) (iii) (iv)
(i) Amount deposited in (a) 80-IA
(1) (b) (a) (d) (c)
PPF
(ii) Profits and gains from (b) 80-G engaged (2) (c) (d) (b) (a)
undertakings in infrastructure (3) (a) (d) (c) (b)
development
(4) (d) (a) (c) (b)
(iii) Contribution to (c) 80-IAB
National Defence Fund
(iv) Profits and gains by (d) 80-C
an undertaking engaged in
development of SEZ 93. Match the following

Select the correct answer using the codes given List-1 List-ll
below (i) Unit Trust of India (a) 1921
(i) (ii) (iii) (iv)
(ii) Banking Regulation
(1) (d) (c) (b) (a)
Act (b) 1949
(2) (d) (a) (b) (c) (iii) Imperial Bank of
(3) (d) (a) (c) (b India (c) 1964
(4) (b) (a) (c) (d)
(iv) NABARD (d) 1982
91. Duty levied on the value of goods imported
Select the correct answer using the codes
is referred to as given below
(1) Ad valorem Duty Codes: (i) (ii) (iii) (iv)
(1) (a) (c) (b) (d)
(2) Compound Duty (2) (d) (a) (b) (c)
(3) Specific Duty (3) (b) (d) (c) (a)
(4) (c) (b) (a) (d)
(4) Import Duty

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 94. ¨ÁåAQAUï ªÁåSÁå£ÀzÀ ºÉýPÉAiÀÄ£ÀÄß 98. ªÀ¸ÀÄÛUÀ¼À vÀÆPÀzÀ ¥ÀæPÁgÀªÁV PÀ¸ÀÖªÀiï
PÉÆlÖªÀgÀÄ ¸ÀÄAPÀªÀ£ÀÄß «¢ü¹zÀÝ£ÀÄß »ÃUÉ
(1) n.f. ºÁmïð PÀgÉAiÀįÁUÀÄvÀÛzÉ.
(2) ªÉÊmï ºÉqï
(1) C§PÁj ¸ÀÄAPÀ
(3) Q£Éè
(2) CqïªÀ¯ÉÃgÀªÀiï ¸ÀÄAPÀ
(4) ªÉÄð£À J®èªÀÇ
(3) gÉ«£ÀÆå ¸ÀÄAPÀ
95. ¨ÁåAPÀgïUÀ¼À°è EwÛÃa£À ¥ÀæZÀ°vÀ ¥ÀzÀ
AiÀiÁªÀÅzÀÄ? (4) ¤¢ðµÀÖ ¸ÀÄAPÀ
(1) ¸ÉÆòAiÀÄ¯ï ¨ÁåAQAUï
(2) ¥sÉÊ£Á¤ëAiÀįï EAPÀÆèµÀ£ï
99. ¥ÁªÀwUÀ¼À ¸ÀªÀĸÉå JzÀÄj¸ÀÄwÛgÀĪÀ ¸ÀzÀ¸ÀåjUÉ
(3) ªÀiÁ¸ï ¨ÁåAQAUï
¸ÀºÁAiÀÄ ¤ÃqÀ®Ä ¸Áܦ¹zÀ ªÀåªÀ¸ÉÜAiÀÄ ºÉ¸ÀgÀÄ
(4) ªÉÄð£À AiÀiÁªÀÅzÀÆ C®è
»ÃVzÉ.
96. ¥Àæw ªÀµÀðzÀ DUÀ¸ïÖ wAUÀ¼À PÉÆ£ÉAiÀÄ
¢£ÀªÀ£ÀÄß »ÃUÉAzÀÄ DZÀj¸À¯ÁUÀĪÀÅzÀÄ? (1) ¸À¦èªÉÄAlj ¥sÉÊ£Á¤ìAUï ¥sɹ°n (SFF)

(1) KYC PÁA¦èAiÀÄ£ïì qÉà (2) PÁA¥É£ÉìÃlj ªÀÄvÀÄÛ PÀAnAeɤì

(2) PÁA¦èAiÀÄ£ïì D¥sï JJªÀiïJ¯ï qÉÃ¸ï ¥sÉÊ£Á¤ìAUï ¥sɹ°n (CCFF)
(3) PÀA¥ÀÆålgï ¸ÉPÀÆåjn qÉà (3) JPïìmÉAqÉqï ¥sÀAqï ¥sɹ°n (EFF)
(4) KYC PÁA¦èAiÀÄ£ïì ªÀÄvÀÄÛ ¥sÁæqï
(4) §¥sÀgï¸ÁÖPï ¥sÉÊ£Á¤ìAUï ¥sɹ°n (BFF)
¦æªÉ£Àë£ï qÉÃ
97. ¸ÀjAiÀiÁV ºÉÆA¢¹j.
¥ÀnÖ –I ¥ÀnÖ –II
100. zÉùà ªÀiÁgÀÄPÀmÉÖ ªÀÄvÀÄÛ CwxÉÃAiÀÄ
I PÁªÀÄ£ï ªÀiÁPÉðmï a OPEC
PÁmÉð¯ï b EC
ªÀiÁgÀÄPÀmÉÖAiÀÄ ¤ÃwUÀ¼À ªÀÄzsÉå ¸ÀªÀÄvÉÆî£À
II
III ¦üæÃmÉæÃqï KjAiÀiÁ c EFTA PÁ¥ÁqÀĪÀ MNC AiÀÄ£ÀÄß »ÃUÉ£À߯ÁUÀÄvÀÛzÉ.
IV PÀ¸ÀÖªÀiïì AiÀÄƤAiÀÄ£ï d EEC
(1) JxÉÆßøÉAnæPï ¸ÀA¸ÉÜ
F PɼÀUÉ PÉÆnÖgÀĪÀ ¸ÀAPÉÃvÀUÀ¼À°è ¸ÀjAiÀiÁzÀ (2) ¥Á°¸ÉAnæPï ¸ÀA¸ÉÜ
DAiÉÄÌAiÀÄ£ÀÄß UÀÄgÀÄw¹
(i) (ii) (iii) (iv) (3) fAiÉÆøÉAnæPï ¸ÀA¸ÉÜ
(1) a b c d
(2) d c b a (4) ªÉÄð£À AiÀiÁªÀÅzÀÆ C®è
(3) b a c d
(4) a b d c

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94. The statement of Banking Definition is 98. When custom duty is levied according to
given by weight of goods it is known as
(1) T.G.Hart (1) Excise duty
(2) Whitehead
(2) Ad-valorem duty
(3) Kinley
(4) All of these (3) Revenue duty
(4) Specific duty
95. Which of the following is the latest
buzzword among the bankers?
(1) Social banking
(2) Financial inclusion
99. Which facility was established to provide
(3) Mass banking
assistance to members facing payments?
(4) None of the above
Difficulties that are large in relation to their
96. Last August of every year is observed as economies and their fund quotas ?
(1) KYC Compliance Day (1) Supplementary Financing Facility
(2) Compliance of AML Days (SFF)
(3) Computer Security Day (2) Compensatory and Contingency
(4) KYC Compliance and Fraud Financing Facility (CCFF)
Prevention Day
(3) Extended Fund Facility (EFF)
97. Match List-1 with List-ll and select the (4) Bufferstock Financing Facility (BFF)
correct answer using the codes given below
the lists:
List-1 List-ll
(i) Common market (a) OPEC
(ii) Cartel (b) EC 100. An MNC that maintains a balance between
(iii) Free-trade area (c) EFTA the home market and host market oriented
(iv) Customs Union (d) EEC policies is
(1) Ethnocentric firm
Select the correct answer using the codes
given below (2) Polycentric firm
Codes: (i) (ii) (iii) (iv)
(1) (a) (b) (c) (d) (3) Geocentric firm
(2) (d) (c) (b) (a) (4) None of the above
(3) (b) (a) (c) (d)
(4) (a) (b) (d) (c)

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 DO NOT OPEN THIS QUESTION BOOKLET UNTIL YOU ARE ASKED TO DO SO

Question Booklet Series

SUBJECT CODE : 234
QUESTION BOOKLET
SPECIFIC PAPER
(PAPER II)
A
Time Allowed : 2 Hours Maximum Marks : 200
INSTRUCTIONS
1. Immediately after the commencement of the Examination, before writing the Question Booklet
Series in the OMR sheet, you should check that this Question Booklet does NOT have any unprinted
or torn or missing pages or questions etc. If so, get it replaced by a complete ‘Question Booklet’ of the
available series.
2. Write and encode clearly the Question Booklet Series A, B, C or D, Subject Code and
Register Number in the appropriate space provided for that purpose in the OMR Answer
Sheet. Also ensure that candidate’s signature and Invigilator’s signature columns are
properly filled in. Please note that it is candidate’s responsibility to fill in and encode
these particulars and any omission/discrepancy will render the OMR Answer Sheet liable
for Rejection.
3. You have to enter your Register Number in the Register Number
Question Booklet in the box provided alongside.
DO NOT write anything else on the Question Booklet.
4. This Question Booklet contains 100 questions. Each question contains four responses (answers).
Select the response which you want to mark on the Answer Sheet. In case you feel that there is more
than one correct response, mark the response which you consider the most appropriate. In any case,
choose ONLY ONE RESPONSE for each question.
5. All the responses should be marked ONLY on the separate Answer Sheet provided and ONLY in
Black or Blue Ball Point Pen. See detailed instructions in the OMR Answer Sheet.
6. All questions carry equal marks. Attempt all questions. Every question for which wrong
answer has been given by the candidate, 1/4th (0.25) of the marks assigned for that
question will be deducted.
7. Sheets for rough work are appended in the Question Booklet at the end. You should not make any
marking on any other part of the Question Booklet.
8. Immediately after the final bell indicating the conclusion of the examination, stop making any
further markings in the Answer Sheet. Be seated till the Answer Sheets are collected and accounted
for by the Invigilator.
9. Questions are printed both in Kannada and English. If any confusion arises in the
Kannada Version, please refer to the English Version of the questions. Please note that in
case of any confusion the English Version of the Question Booklet is final.
Use of Mobile Phones, Calculators and other Electronic/Communication gadgets of any kind
is prohibited inside the Examination venue.

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