Number of Pages in Booidlet : 32 “afer d ged at sien : Serial No, of Booklet 091015 Number of Questions in Booklet : 70 fee ‘Yaar H weil et deat ABST Subject Code/fra ats : 09 Roll No. of Candidate/°4ef a sapAIE : OMR Serial Number/3i.0H.31R. 3A : Signature of Candidate/arae & wemar: Date of Examination/ Tat fafa: Signature of Invigilator/aieray & BENT: ‘Time/Aa : 75 Minutes/fifize gopor Instructions _ Answer all questions. All questions carry equal marks. In this booklet, the questions from serial no. 1 to serial no, 10 are related to general aptitude while questions from serial no, 11 to serial no. 70 are subject specific. Each question has four alternatives marked as (a), (b), (c), (d. Choose only one alternative as an answer of a question. If more than one answer is marked, then it will be treated as wrong answer. Candidate has to darken only one circle indicating the correct answer on the answer sheet by using Bl There is no provision of Negative marking. Carrying Mobile phone in the examination hall is strictly prohibited. If any objectionable material is also found then action will be taken as per University norms. Please fill your Roll No. and other information carefully on QMR sheet, In case of any mistake on OMR sheet, candidate will be responsible. If there is any difference between English and Hindi version of questions, then English version shall be correct. a 10. ‘Maximum Marks/Tt : 70 Free wit wets oe dia wi ets sin wag | we wet afer wa 1S aT 10TH Se ord afigh & wa war 1 2 NTH 70 TH S eT fara Besa E Wee werd an deafera ore f firtaraT: (3), (@), @®), (@) 9 sia Fem | Weta eT aH Hea TH FACT HF BT aa WHS aftr Se BF a aa A wes aT SRT TAA AT | anand) a aa oe ty Fae UH He wT sitet afer wage te 8 eT ae afore eRe ae ae eRe ofa Wer SY BT SH WANT eR Rear BH a Han eter Ha yore Paes, Saad ag of ora afin arnt fea Te farafaerea & Premrgan artaret att 1 soa an te Fa we oa areal RU. we wR wart a att ataR.an. view aig of gfe BF sea phates snzef erin 1 ate wet fit ste stich Korat ney feet aR a a GEN Bey, aa SST ‘Sora FG Te A TTT | whet)Space for Rough Work wea ard & fey wart 09-ABST 2Fill in blank in the given sentence so as to make sense. Select the correct word from the answer choices. Every teacher and every student should do. duty. (a) their (b) ones © his (d) none of the above A word has been written in four | 2. different ways out of which only one is correctly spelt. Find the correctly spelt word : (a) Aproached (b) Apraoched (© Appraoched (@) Approached 09-ABST 8 faa 8 aes Ft fas eam HRA oof are seit a4) frafafiad 4 & ya tg arp wr Fife: Every teacher and every student should do... duty. (31) their (@) ones (@) his (&) seh Fa ae i Wer Ee a a an fra ate & fern ver 1 wa Soe at Sie Gt ae G1 aa fein ara we aT Gra Sf: (&) Aproached (@) Apraoched (®) Appraoched (&) Approached8. Out of the four alternatives, choose | 3. the one which best expresses the meaning of the given word : DEAR : (@) Due @) Close (© Costly (@) Young 4., Sita is the avatar of which spouse | 4. of Vishnu ? (a) Krishna (b) Lakshmi (©) Durga (d) Kali 5. Wankhede Stadium is situated in Gndia) : . (a) Chennai (b) Delhi (© Chandigarh (d) Mumbai 09-ABST 4 Ae fe 7a a fared FS se fraeT #1 GAA sh ea a re a aa So sR t: DEAR : (3) Due (@) Close (8) Costly (%) Young ‘atm fay at fare sraffirt Rl Fa &? (a) em (a) weet (@) ot (&) art wna i aad Rfean wet few & 2 (re (@) Reet (a) weding () aeWho was known as Iron man of | 6. India ? (a) Govind Ballabh Pant (b) Jawaharlal Nehru (©) Subhas Chandra Bose (d) Sardar Vallabhbhai Patel A man earns Rs. 4,000 in a month | 7. and saves 30% of his income. What is his expenditure in a year ? (a) Rs. 28,600 (b) Rs. 18,400 (© Rs. 32,000 (@) None of the above 12.05 x 5.4: 06 =? (a) 108.45 (b) 180.45 (©) 108.54 (d@) 180.54 09-ABST frafafad 48 ait und & che yea Bey Fo oT am 2 (30 tifaq wea Ya (@) Fa aA FEE (a) Ba HK ae (&) FRR FeaH aE We 1] saad WH ae A 4,000 & HAMM: & ste ra 3a ar 30 shen sar F1 w af aw em at ? (31) 28,600 =. (™) 18,400 %. (®) 82,000 %. (=) safe 4 8 ate at 12.05 x 54+ 06 =? (31) 108.45 (3) 180.45 () 108.54 (&) 180.5410. il. Complete the series from the given | 9. alternatives : 1, 2, 3, 6, 9, 18, Four words have been given, out of which three are alike in some manner and the fourth one is different. Choose out the odd one : (a) Carrot (b) Potato (ce) Ginger (d) Cabbage Accounting principles are generally based on ; (a) Objectivity (b) Subjectivity (© Convenience in recording (d) None of the above 09-ABST 10. 1 fea 13 fared FO fact we st Grae Soh ay wire 1, 2, 3, 6, 9, 18, (3) 18 (a) 27 (a) 26 (@) 81 fea 1 an feared #8 ae fat mE T war Fk ster fis oi aa fr me eT aa: (3) Carrot (@) Potato (@) Ginger (&) Cabbage eater far at seni at é: (2) ERT KK (®) afar 1 (@ of wea a gar a (&) sade Fa a a12. 13. 14. ‘The system of recording transactions based on dual aspect is called : (a) Double Account System (b) Double Entry System (© Cash System (d) Single Entry System How many accounting standards have been issued upto 31st March, 2012 by the Institute of Chartered Accountants of India ? (a) 29 b) 30 © 31 @d) 32 If closing stock is Rs. 1,06,800, cost of goods sold Rs. 1,50,000, gross profit Rs. 10,000 and purchases Rs. 1,64,000, then what will be the amount of opening stock ? (a) Rs. 92,800 () Rs. 82,800 (© Rs. 1,20,800 (@) Rs. 1,10,800 09-ABST 13, 14. . ema we omen ar-Sat BI eat aT Ht wet seen & : (@) Ren Gr wont (@ tea Sar wore (a) dey wore (&) weer Gear wre ona # aéé Gare tee F 31.5, 2012 oH fet cen ar aT fea a att? (3) 29 (@) 30 (@) 31 (&) 32 ate safer erry 1,06,800 &., 33 1a ret wt ATT 1,50,000 %., THe AN 10,000 % Gi FF 164,000 & HT wifes ere et uth an ert ? (31) 92,800 &. (A) 82,800 %. (&) 1,20,800 %. (%) 1,10,800 ¥.15. 16. 17. 09-ABST Goodwill is : (a) Wasting asset (b) Current asset (©) Fictitious asset (d) Intangible asset Unealled amount of shares which can be called only at the time of company’s liquidation is called : (a) Paid up capital (b) Called up capital (©) Authorized capital (d) Reserve capital Share capital account is debited in 7. the forfeited entry : @) ) With the calls in arrear With the uncalled amount on shares ©) With the paid up amount on shares. (d) With the called up amount on shares. 16. wats B (a) are OF are wens (a) ary ware (@) Bir aefe (&) ant wate oi w orafad ufe fra Sac wert Saar KG atm a Bae, BEAT a: (30 388 At (@) afas fait (a) afeega Sot (8) dfaa Sst wn at vfafe F si Sot at efae fra orn & : (a) aera att oft & (@) sat oe arnfea of 3 (a) sit sem ORT a (@ aim afaa thn a18. 19. Debenture premium cannot be used to : (a) Write off the premium on redemption of shares or debentures ©) Write off the discount on issue of shares or debentures (©) Pay dividends (@) Write of capital loss Standard Deviation is affected by : (@ Change of Scale (b) Change of origin (©) Both of the above (d) None of the above . Capital redemption reserve can be created by using : (a) General reserve (©) Capital reserve (© Securities premium (d) Profit on reissue of forfeited shares 09-ABST 18. 19. 20. yen Sifter ay sei wat fare aT wea: ; (31) ata or aeons eer 7 if at omfafad ae F (8) stat ar erat F frie we see aS snfefiad ae (8) arti gear & (3) Seti atte a srafirfian aA ware ferret wenfar dor : (a) tart tat & (a) Fe fry afta & (a) seat Oi a (8) wader Fa a aa et ster wag scm fen ae e: (oar Fa a (a) Yet daa (a) sfonfa sifted & (3) eo fra 7a ais So aehi am a21, Which of the following can be | 91. frefafiad 48 airet yaitran ais Ss utilized for redemption of preference shares ? (a) The proceeds of fresh issue of equity shares () The proceeds of issue of debentures @ The sale proceeds of investments (@) All of the above 22, Number of rooms in a house is a : (a) discrete variable (®) continuous variable (© constant (d) all of the above 23. For a Moderately . skewed distribution, which of the following relationship holds ? (a) Mean ~ Mode = 3 (Mean - Median) (b) Median — Mode = 3 (Mean -— Median) (© Mean — Median = 3 (Mean ~ Mode) (@) Mean ~ Median = 3 (Median — Mode) 09-ABST 22, vier Fo waa at ot wat & 7? Ca) 78 ted aie frie a wa eT (@) word & frit 8 wea aie (@) fafein & faa & ara afer (%) set wit wR A om at der: (aye Ghent HH Wa HF CH) & fens & (@) sar wit an ora faratar ser at ce A fer 4a ahem vay war ote 7 (a) ane — age = 3 (ANA — FEAT) (a) RETR — BSR = 3 (HTT — ETT) (@) Frey — AEE = 3 (aA — TET) (%) FN — HER = 3 CHET — ART)24, Given the following grouped | 24. frafefiaa anfea enqfa ari 4 near frequency table, the median class interval is : Marks No. of Students 0-10 1 10-20 3 20-30 3 30-40 13 40250 5 = (a) 0-10 (b) 10-20 (©) 20-30 (d) 30-40 25, Range of middle 50 per cent can be | 95, calculated by : fa) Q3- Q b) P75 — Pos (©) Both of the above (d) None of the above 09-ABST ante & : ae feenffat at doa 0-10 1 10-20 3 20-30 3 30~40 13 40-50 5 25 (8) 0-10 (@) 10-20 (®) 20-30 (%) 30-40 wey & 50 uftert. fea st TT BT wm wat & : (3) Qs - Q, () Prs - Pog (a) sagt St (&) seer 4 a ae ae* 26. 27. 09-ABST Which of the following are not allowable under section 37 of the LT. Act, 1961 ? (a) Capital Expenditure (b) Personal expenditure (© Advertisement in souvenir of a political party @d) All of the above This is a relative measure of dispersion : (a) Mean Deviation () Standard Deviation (© Semi-inter Quartile Range (d) Coefficient of Quartile Deviation . The characteristics of an absolute measure include ; (a) Uncomparable with the unit of measurement (b) Comparable with the unit of measurement (c) Comparable without the unit of measurement (d) Uncomparable without the unit of measurement 26. 27. fra 48 ae aq cet affren, 1961 Ft URI 37 B arena wT we e? (a) eta wt (@) wafer (@ feet Usties ca at enter F fra (&) sefaa ast ae smfer at are am & : (ay ara freer (@) wary fret (a) ag-sr agds fre (8) ages freer yo fra ay at fetes % afafen e: (@) sera wen ar at eas afer (@) genta ven aro at gard afer (@) aerita cen ae at gad fea (&) aagerta er arg at gang cea29. This is not one of the measurement 31, of dispersion : (a) Mean Deviation (b) Range (©) Coefficient ‘of Variance (@) Coefficient of Skeweness demand would be : (a) Zero (b) Positive () Negative @ None of the above ‘Two regression lines are identical if ris equal to: @ #1. ) -1 @ #1 @ 0° 09-ABST |. The correlation between price and | 30- 29. ae tH arfinen at am wee: (a) area fireert (@) far C®) freer: Tes (&) far Te We wa ah S ey Teas a: re (@) wa (&) seers (®) sefer 4 8 ae et _ 2 sao aren aa at Ea wea Tos (r) & (+1 (@)-1 (#) #1 (009-ABST 32, Hari'sold a property on 15-03-2011 for Rs. 10,00,000. The property was received by him as gift from his grandmother on his birthday on 2-03-2010. The property was purchased by his grandmother on 15-04-2005 for Re. -5,00,000, if the cost inflation index for the F-Y. 2005- 2006 to 2011-12 were respectively 497, 519, 551, 582, 632, 711 and 785 respectively the capital gains for the assessment year 2008-09 will be : (@) Rs. 5,00,000 @) Rs. 445,674 (© Rs. 469,171 @ Rs. 4,71,869 . The block of assets in respect of claim of depreciation means : (a) Assets having same cost of acquisition (b) Assets having same proscribed rate of depreciation (©) Assets kept in the same block of factory building (@) Assets of an undertaking engaged in generation and distribution of power 32. 33. 15-03-2011. Bie 7 WAAAY 10,00,000 & F Sarl WS ae Tea 2-03-2010 a watt 1 saat eet B sER SB BT twa BE A 15-04-2005 wt ae Taft ‘Sea Et EAT 5,00,000 FH weet wet eit afe farsa ai 2005-2006 & 2011-12 & fee yea quia HI: 497, 519, 551, 582, 632, 711 Tar 785 a, a Pree ad 2008-09 & faq daira ary eA: (3) 5,00,000 &. (A) 4,45,674 © (@) 469,171 & (2) 4,71,869 3. WF wa S Sa FA he S Bae: (3) Gan afirygia arma a aera (8) we & fag frsifte sar et arch wart (8) Sra Waa SUH et eH ca ne wafrat (3) fray F genes wen fe A aA feat oa a aire35. total income for determining only the rate of taxation but the income itself is exempt from taxation ? (a) Long Term Capital’ Gain (b) Dividend (©) Share of partner from firm @) Agriculture Income ATea Estate owner grows tea leaves in his garden and processes these tea leaves in a tea manufacturing unit in the same Tea Estate and finally sells the manufactured tea in the market and earns a net profit of Rs. 10 lakh. The taxable business Profit of the Tea Estate owner is : (@) Nil (b) Rs. 10 lakh (© Rs. 4 lakh @) Rs. 6 lakh 09-ABST 35. . Which of these incomes is added to | 34. aqert at et fruifea art ara fra F A ahah ara a Ee ara F Stet are & wale ae ory ea wae a a =? (a) defafe ht art (@) wt (@) wi + aan aT fe () eft aa we & tee want at ae A ae at ofrat om ¢ oh se Ht wee FH ean fatrnin garg 7 ween wes Fata ae Bi arn 4 daar t si 10 are % YS we afta wer 1 A wee ar wm ae arg erate art : ae (@) 10 wa & (a) 4 ere & (8) 6 ta &36. 37. 09-ABST (a) ‘The base year of the Cost Inflation Index is : (a) FY. 1979-80 (b) FLY. 1980-81 (©) F.Y. 1981-82 (@) FLY. 1982-83 The cost of bonus shares for the- purpose of caleulation of capital gain for the A-Y. 2012-13 will be taken at: ‘The average cost price of the original shares purchased (b) The market price of the shares on the date of allotment of bonus share (©) The cost price of the bonus share will be taken as nil @) The cost price of the bonus share will be taken at 50% of the market price of the shares on the date of allotment of bonus. shares 36, cine apie quate a1 ame ad ts 37. (a) fait ad 1979-80 (@) fava af 1980-81 (a) fardta a4. 1981-82 (&) fata at 1982-83 ‘Frafer ad 2012-13 & fare Yair a SI err S seers F fore spre et at cima amet : (a) BER TA AR Feit at Brea ama arett (a) She tat S onier Fi ante wai =e a AST (a) arte Seat ar cere yea Es fear won (&) ara Wed er ors ara aaa Seah S andes a ante we dad S aE Wey st 50% fen aTeT. After TDS is deducted, the government deductor should deposit the tax under Rule 30 within : (a) One month (b) 31st of March (c) One week (@ Same day .. For Assessment Year 2012-13, the aggregate amount of deduction u/s 80C, 80CCC and 80CCD should not exceed : (a) Rs. 1,00,000 (b) Rs. 1,50,000 (ce) Rs. 1,20,000 (d) Rs. 70,000 09-ABST 38, fem 30 $ siete deen wet S aE WS wend wehiterat a fre feats tee a TT HTT eM? (a) we Fé (@) 31 Ar (a) Fane (B) eh er . Frafer af 2012-13 = fery ere soe, aouttiel wen soatetet & sia arfera af fret 8 afer vet et arog (3) 1,00,000 ®. (@) 1,50,000 %. (&) 1,20,000 *. (%) 70,000 ¥.40. 41. ‘What will be material turnover ratio | 40. from the following information ? ( Opening Stock Rs. 25,000 (ii) Closing Stock Rs. 15,000 (iii) Purchases Rs. 1,90,000 (a). 7 times (b) 10 times (c) 12 times (@) 15 times Long-term capital gain is taxable | 41, at: (a) 30% (b) 20% () 15% (d) Nil 09-ABST 18 Pe yen F orem want stad agra ar a? © we wT 25,000 @) ai aT 15,000 %. (i) 4 1,90,000 ¥. (3) 7 (a) 10 7 @) 2a (%) 15 7 Shiereiit fat ara ar-ara & (31) 80% () 20% (H) 15% @)42. Overhead at two level of production } 42. are as under : ‘Total Overbesd Volume of Production (Rs) Units) 12,200 900 15,400 1,300 What will be total fixed overhead ? (a) Rs. 8,000 (b) Rs. 8 per unit (© Rs. 5,000 (@ None of the above 43. done under contract costing : (a) On the basis of cost of material (b) On the basis of contract price (©) On the basis of cost (d) None of the above 09-ABST 19 Valuation of “Uncertified Work” is | 43. sae SS a FR fay qa saftey frefafer van 8 F : er saftar eT ) (are) 12,200 900 15,400 1,300 ae fer softer an gi 7 (1) 8,000 &. (3) 8% via sare (@) 5,000 . (%) safer 4 2 ate we oa arma Freie H “‘arvenfing ard" ar aeaies fra wie @ : (30 et @ am F TER (a) dar WF aH (®) ama S STI (3) saea FS ae oe44, 45. 09-ABST If prime cost is Rs. 25,000, works cot is Rs. 40,000 and office overheads are 662% of the factory overheads, then what would be the cost of production ? (a) Rs. 50,000 (b) Rs. 60,000 (©) Rs. 65,000 (@ Rs. 80,000 Contract Price of an incomplete contract is Re. 1,50,000; Certified work is Rs. 1,20,000 and Notional Profit is Rs. 45,000. 80% of the certified work has been received in cash. In this situation what will be the amount of profit which is to be credited to Profit and Loss a/c ? (a) Rs. 18,500 (b) Rs. 21,000 (©) Rs. 24,000 (a) Rs. 39,450. 44, AR AR TTA 25,000 %. & a AAMT UPR 40,000 &. & atx erates safes war safters a 662% B, A IA arma Far St? (A) 50,000 *. () 60,000 &. (®) 65,000 &. (%) 80,000 ¥. UH srg SH wT ST AKT 150,000 w. %& watts ard 120,000 %. ver afta BMH 45,000 &. & ate waft ard eT 80% THE ara Ge 1 Vet feat AF amar Gn i see fea oA aren my aq em? (3) 18,500 &. (@) 21,000 &. (A) 24,000 (%) 39,450 &.46. 47. If the current assets and current liabilities are Rs. 2,000 lakh and Rs. 1,200 lakh respectively, how much amount can be borrowed on short-term basis without reducing current ratio below 1.5 ? {a) Rs, 400 lakh (b) Rs. 1,000 lakh (©) Rs. 1,200 lakh (@) Rs. 1,400 lakh Special auditor submits his report | 47- to: (a) Shareholders (b) Directors (©) Central Government (d@) Court 09-ABST ST ae Sratrat Ue are cafes see: 2,000 GIG %. Ui 1,200 ora &. Fay ara & fee feat ser fee on BHAT & feed ag aga 15 a am Tt a? (8) 400 AE %. (@) 1,000 ara & (@) 1,200 Be & (%) 1,400 Tre %. fala sides aot fd wea ae e: (at) serena (a) teresa at (a9 we BH ) =I at48. 49. 50. 09-ABST A shareholder can claim the amount of unpaid dividend within which period ? (a) One month (b) Six months (©) Two years () Seven years Secret Reserve is not considered illegal if it is created by writing off the : (a) Goodwill (b) Preliminary expenses (c) Bad debts . (d) None of the above The term 2/10 net 30 is used in : (a) Inventory management (b) Receivables management © Cash management (4) Payable management 48. 49, 50. wer aeert + yar 78 anit SB fey Sert aet fare safe A weqa Be AAT &? (De Fe st safe A (a) Be Te at raf F (a at at safe a (® ae of at sath F Ue dea stents vat ArT wT 8, ate ae frat Set 8 aT TT et : (3) Bata (@) weiss ory @ Sr = (&) sedee Fa ate et 2/10 7 30 wT wan fea are : (1) a WRT (@) Sent Fo wee Ca) re et (%) SRR FS Fa51. 52. Annual use of an item by a refrigerator manufacturer is 1,600 units, The order placing cost is Rs. 100 and the cost of carrying one unit for an year is Re. 8. What will be economic ordering quantity ? (a) 100 units (6) 150 units (© 200 units (@ 300 units If the price of material is showing increasing trend, then which out of the following methods of valuing stock will give the lowest gross profit ? (a) LIFO (b) Replacement Cost () FIFO (@) Simple Average 09-ABST 51. 52. Tee Unset Fake gro fret aq an wafer sat 1600 Fare aT Bi sna st am 100%. tae Ha oe ee yang Ta a TA 8 &. 1 fae wee Ara ea eet 2 (31) 100 waagat (A) 150. eargett (@) 200 eeret (%) 300 Farge cafe aratt ar yea seat Bat tt fs 48 arnt yetien a aha fafa & Wray TA FA aT 2 (3) LIFO (@) Replacement Cost (3) FIFO (%) Simple Average53. The standard time for a job is 20 | 53. hours @ Rs. 10 per hour. The job was actually finished within 15 hours. “What will be total remuneration under Halsey Bonus System ? (a) Rs. 200 (b) Rs. 190 (ce) Rs. 180 (d) Rs. 175 | AS-3 is related to : (a) Fund flow statement (b) Statement of affairs (©) Cash flow statement (d) None of the above . A company can buy back of shares from : (a) Free reserves (b) Security premium (c) Proceeds of shares issued (d) All of the above 09-ABST we wart & fee war was 10%. via We St ex 8 20 Bee 1 seal are F156 we FS aT ae fen wT F ea aoa dhe Fagan |e otters wm tm ? (3) 200 ®. (@) 190 & (8) 180 ®. (%) 175%. . U3 Wahed & : (a) ata were freer (3) one & eri a Paar (%) Fee were Fray (&) sree FS ate at UR eH ate a areata ae a es (a) ada ar a (a) wiayfa sian a (&) ati & frie @ wea uf @ (@) weber at @56. 57. 58. Fixed expenses is Rs. 90,000, sales is Rs. 3,00,000 and profit is Rs. 60,000. What would be the P/V Ratio ? (a) 40% (b) 45% (©) 50% @ 60% ‘Who appoints the internal auditor 7 (a) Management (b) Shareholders (©) Directors (@) Central Government If standard and actual price of raw material per unit is Rs. 4 and Rs. 6 respectively and standard and actual quantity of input is 100 and 110 respectively, then what will be material price variance ? (a) Rs. 220 (F) (b) Rs. 200 (F) (ec) Rs. 200 (A) (d) Rs. 220 (A) 09-ABST 56. 57. feet =a 90,000 &., fas 3,00,000 %. eM MH 60,000 &. Fl ANA TTT at em ? (A) 40% (@) 45% (A) 50% (&) 60% amit aden st faite Sa aot 8? (3) aa (a) arent (®) Freer (@) Sata we a ate gang Ene wm wATT apa ata TI HH 4% We a wen arnt at wants we areas ATT wT: 100 WS 110 A, to arat Aer fram an am ? (31) 220 &. (TR) (@) 200 %. (TH) (@) 200 % (@) (%) 220 %. (@)59. A hotel has 100 rooms, of which 80% 60. 61. are normally occupied in summers and 25% in winters. If period of summers and winters is taken as 6 months each and normal days in a month be assumed to be 30, then what will be the total occupied room days ? (a) 17,600 room days () 18,900 room days (© 19,800 room days (@) 16,700 room days Balance sheet audit includes verification of : (a) All assets (b) All liabilities (© Income and expenditure A/c (@) All of the above When the Indian Institute of Chartered established ? (a) Year 1949 (b) Year 1950 (c) Year 1961 (d) Year 1948 Accountant was 09-ABST 59. 61. er Beet F 100 aR E, far 8 ITT mf F 80% ver vitearre. F 25% aA wt wed 81 aR wh ok eel a oT 6-6 FE A TTA aa 1 ATE H 30 fer WA wa tt Eq aR fae at Ee wen er Bit ? (3) 17,600 wT. eae (@) 18,900 ara feaw (@) 19,800 wre faa (@) 16,700 war fara . fares sta A arate feet ara &: (sn are waft (a) are aa @ an G =a UM (&) ser wit und add wards Tea st eT wag? (ae 1949 (@) aE 1950 (a) a 1951 (&) aE 1948. For what minimum period should audit working papers be retained by audit firm ? (@) For the period client is in existence () For a period of ten years (©) Fora period, auditor opines that it may be useful @ For the period the audit firm is in existence }. The Auditor of a Government company is appointed by the C and AG, his remuneration is fixed by: (a) The CAG. (b) The shareholders (c) Shareholders in annual general meeting (a) The Board of Directors . Debt equity ratio is a: (a) Liquidity ratio (b) Solvency ratio (©) Profitability ratio (d@) Turnover ratio 09-ABST 62. 64. adem arf wat A an Sam frat wre aw sidan wet SF GAT Tat TT vate? (a) res & ster Ta : @ a at we (&) 3a ae shes wrath wae () seam den S sire TH . CAG. at tH wart aarh F fgar amern ar uftatiar Putts fren ore e: (CAG. at (a) airattat grt (®) stented gra aiftias eee wT % &) Fees wea EI wm BAN ay e : (A) Read ay @) WR a ay @) Se aga (&) ard ayo65. 67. Du Point chart is related to : (a) Fund flow statement () Ratio analysis (© Trend analysis (d) Common size statement . The retiring auditor does not have a right to: @) ) Make written representation Get his circulated Be heard at the proceedings of meeting representation © @ Speak as a member of the ‘company As per C and A.G. Act, 1971 the tenure of the Comptroller and Auditor General of India is : (a) Four years (b) Five years (©) Six years @ Seven years 09-ABST 67. a ae ad Taft t (a) ao vag fra (@) aaa fareeo (a) wate ferret (8) war Fra 5. AT A thar a afta wet t: (3) fafea 4 fra at a aT ® at frat a waft eG ar (a then at ardart Er aT (&) wert S wee BA ater CAG afetran, 1971 4 aga aT S fave wi verter wes a _ arta tet Bs (ay aR ae (@ te af Hs: aE () aa at69. 70. . The statutory auditor of a | ¢g Government company submits his report to : (a) The Board of Directors of the company (b) The C and AG. (©) The legislature (@ The company secretary 69. The company auditor submits his report to : (a) Shareholders of the company (bo) Board of Directors of the company (©) Secretary of the company (@ Management of the company Time value of the money is not considered in the following capital budgeting technique : (a) Average rate of return method (b) Net present value method (©) Discounted pay back period method (d) Terminal value method 09-ABST 29 70. ert wert at Sens sitar ae ahaa wet wee: (a) sah SF Peas asa st (@) C and AG. (a) frrersa a (@) wert wea #1 mort sda en witer TET wT et: (a) wert F sieeaftal at (@) Freee aoa a (&) wart ahaa a (@) wart waa a Frafetaa tat acer fated | wth fafe 4 aS ara yea at stent at ant & 2? (3 ahaa wearer et fate (%) We aia yea fat CB) arenes srereit wae fer (&) sree yea fafaSpace for Rough Work ae ar & faq we 09-ABST 30Space for Rough Work wea ard & fu wrt 09-ABST 31CoV e 09-ABST Space for Rough Work wea af & fe wa 32