LA.S. CDmrm!r1:1!

2007 lof l4

[ CIVIL SERVICES (PRE) EXAMINAT.ION, 2007 )

\rrounting Conrrpts. ｴ｡ｮ､ｨ＠ｾ Opening stock R.!! JiOOO
＼Ｎ｜ＭｾＬｲｵｮ＠ (A): Aet,:ounts prep:m:d hy 4dh<,ing Pur<:has"' Rl; 1,00.()1)()
to ｾ｣ｯｵＮ ｯ ｴｩｮ ｧ＠ ｴｮｾｲ､＠ ore more rclinble. lnlcrcst puid R• 3.1)(10
ｒ･｡Ｎｾｯ ｮ＠ (U) : ACC<>unting standards <1'1Stlf"e
Closins st<l¢1.: Rs 12.000
application of-wtifonn acoow'l1ing po(jcic:i Wb3l is Ute OOSl of gnod> ｾｯ ｬ､＠ ?
a. ils I,OO,oM

om
11 hik prep:.ring tnd pru;enwiou c>ffin•nciA 1
b. Rs 1.05.0()()
ｾ･ｴｬ ｭｴｩｬＢＮ ｾ＠
Cod es: ' R• l.l<S.Ot•
1 Jk•l11 \ oillh.l R Ｎｾｴ＠ 111d1\ •lluJ.II\1 ｴｮ Ｑ ｾ＠ .mJ J{ , ...
d. Rs 1.35.\lO(I
.), Which on<toffhefollow.ing is the coiTilCI
ｳ ｾＱｴｭ＼ｮｬ＠ ?
b. Both A anti R ure individuall y true bul R ｩｾ＠

.c
not the correct e.<cplnnat ion of A On Ute death of a part ner, U>e >mount orjaintltl'o
i.nstu'O n"-e l><ll iey <hoU btl ｾ ､ｩｴ｣＠ tl) the c11pitttl
"· ,\. i> true but R is Ln}sc
Ｚｾ｣ｭｩｮｬＡ＠ of:
d. A is. false but R L<lrue

ce
2 ln :u:.:ortlun"" wiUt g<:nern U) AC""J'l<<d
:tccounting ｰｲｩｮ｣ｾ＾ｉ ｃＤＮ＠ which o:fthefoUowinJ!
mdhods or amm1tr.ation ｩ ｾ＠ nononlly b. reml!infng 1>artners in Ute new prolits horins
re<:ommended for ｭｾＱｉｊＸ｢ ｬ ｣＠ (ISsei$ '/ r•tio
ra
a. Sum of ye.m' digits u. remaining pat1ncr; t<tuolly
d. oU pa1tncr! including the d=s<:d partner in
ｾ＠ then-<:apital mtio
"· l lniL'! uf productil/11
m
d. Double-<lcclining balance ll.
Under Gomer ws Murro)l• rule. tba deficiency
3. Mat<.h List-1 witlt l..ist-H and select the corra:l of insOI\'tnt p3rtner must be btlnoe by the Ot.her
answer by using the: codes given below the lists .
$olvt:nl ｰｯｲｭ ｾ＠ in propOJ;lion to .

l.i<t-1 (TYJW orA.«.. ) •· profit sh;ui ng mli<J

xa

ｾＬ＠ .:Jmt.al rahullCJorc the dl!wJuUOt

A. ｌ｣Ｚｴ ｾＢ＠
B Frcchuld Building
c. capital f"Jtio·aller tlte &<solution
C. L<v..,tocl d. ""''" received fi-oJI> pnt11tcr•ltip ｾｮ ｾ＠ ..
(Hssolulion
.e

D. ｑ ｵ｡ｮｩ ･ｾ＠
Ust-11 (Met hod M Dcprt..-iotirm) 7. At the tim<> ofdl>5Qiuliun of o portoc:rsbip l"U1tt.
ｾｮ＠ unroco.rdod liabdity i• bken ove.r by • par(fler.
l. J)epldion method
｜ｾｴ＠ is tlre journal entry for ti;C()r'ding the S<Utte
2 RcY31uation meUtod
w

3. Rixed inst..:alment mathod in tbe lw>oks nfthe finn 1

4. Fund tru:tllod
w

5. Annuity method
Cod es: b. Realisation AIC ､ｾ｢ｩｬ＼Ｚ Ｚ＠ Liability /\JC

, \-... B-\ 1 --:' IJ-1 C'r<dited

c. ｔＮｩｾ｢ ｬ＠ iLy NC ､ｾｪｴ･ｩｬＺ＠ ｒ｣ｯｬｩ ｾｮｩｬｱ ｮ＠ ,\.C'
w

b. A· I, B-2. C--I. D-5

c. A-5, B-2, C·4, JJ.I <rcdit<:d
<l A-1, B-3. C-2, D-5 d. Liability AIC <i<bit"'I:Pat11ret's C•pital A,C
cr<:dit,-d
ｾｮｯｵｴｳ＠
of \on- Profit 8. ｬ｜ｉａｾｩｭ ｵｭ＠ 'I ,(Iss ｍｴＺｾ＼ｊ､＠ is assoeiatt:d '' ith wltieh
Org:mi<>ations. Single Entn S\stem. one of dte followin& 1
Panncrl>hi Firm b. Apportionment of loss of par\ocrslup iirm 1o
4. l1t<' (oUowins particular, = ｯ ｶｾｩｬＺｴ ｾｬ･＠ lrom the t>artners
o<'COUnls uflV[r. X;
Direc-t expenses R.• li.OOO
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 LA.£ CDIIJJIIt'J(!I! 2/JOT 2.of l 4

c. Prcpanarion or proIii and IO!is uccount of during U1e year , Rs 7.0110

partnership finn Sub,otipliOJI> out>IJIJ:Iding 11tlbe beginning oflbe
<l Di"n1llllion ofrealisatinn ｉ ｮｳｾ＠ 10 pM1n<;rll ｹ･｡ｲ ｾ＠ R.l 1.4()0

!l. Cuosiucr lhe following <lura : Subscriptions oulstJ.nding Jttho closing of UIC
The a<!jll51ed m•inroinable pmlil : Rs ｾｏ Ｌ ｏｴｬｕ＠ year • R.• 1.600
Cnpiutl ｌｾｮ ｲ＾ ｬ ｵｹｌ Ｇｴｩ＠ : IM 2.00,000 \\1h41 is the •ub•eripti01110 be credited 10 rncuruc

Normal rnte of return : ｮﾷ ｾ＠ liOd ｅＮｾｴ ｨｴｵｲ･＠ Aecounl ,,f U1e }'ear1
Capilnliation 1111" : 20° .. 3.. lU 7.000
\Vital i.• lhe value ofgoodwill on the basts of b Rs lCJ,(XI()

om
"''PitJ!lzalion of sul"'r-profits1
cl ｒＮｾ＠ 9.000
b. ｒＮｾ＠ 40.000 14. Which one or Ulc fOJl!l\1 ing Sllllcnlcnl• i•
c. ｒＮｾｌＬｏ＠ con'Ccl'l
d. R. 60,0lKI In C,ntt::\1 of finrtl acoolinl gf non,profil

.c
Ill A and B ;m:: ｰｲｵｴｮｾＢＧ＠ sh;ldng profill< m tb.e ratio ｯｲｧ｡ｮｩｳｬ ｾ＠ legacy iJ
of 4 : ｾ＠ C joins us a partner, the ntw JlfQLil
shnrins ralio among A, B and C being 7 :4 : 3. h. •hown in the Income i>nd Expenditure

ce
｜ｾＱ｡ｬ＠ i• ｾ ＱＮＺ＠ !l<ltriftcmg ralill bd\\loell ａ｡ｮ､ｬＳ ＠ ｾＧ Acwnnl
:L 1.1 c. shown as • scp:uule U.bility
b. .I J3 d. not shown in U1e nc'Counts
c. 2 ; 1 finanl'ial Stah'ml'llh (Final
ra
IMM
u. t nxlit purchasl!!l oi'Rs 105 &om M ·. Y trcdiled \ ccountq
to him"-" Rs Sll l, whereas credil sal<:! ofRs ＲＮｾＶ＠ 15 Ｚ ｜ｳｬ＼ｾｲｵ＠ (A) : \Vbile p1'Cpar:ing T•·•di11g ami
toJvlr. S ck:bitod lo him ｾ＠ Rs 632. l'rofi1 Ｂｾ＠ L.,. Accuunr ｾｮ､＠ Bolance ｓ ｨｯ･ ｾ＠
m
What is !he recrilication enlr) for tho ｾ｢ｯ Ｍ･＠ ､ｪｵｳｴｭｾＱｬ＠ g;ivcn ouiSicle U1c Ttial &lance ore
orrot! tre.-alcd l\rico.
｜Ｑｾ＠ l"tn\'oh>se A c Dr. 23li Reason (R) I ａ､ｪｵＮｬｭＢｌｾ＠ ｾｲ･＠ lo b.> ttUlde l\11cc
xa

fo' 236 because of the npplicotion of ruotchlns principle.

b. ｾ ａｬ ･＠
1'(1 Soles
Dr. 501
501
("
1 """"'
Bulh \ .m,ll( ｾｲ･＠ nuln hLuU\' tm: ｾｮｊ＠ H ••
.e

I,.\ ｾＹｴ Ｎ＠ b. Both.\ and R'"" individually lruo but R is

<l S Ala nul ｾ ﾷ＠ con·ecl l:l\lllanolion of A
To,. 3% c, A "' true but R is tobe
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12. Cmllli<fenhe following ､｡ｾ＠ • <l A LS fab;e but R 1• truo

Opening l)lllonec <JI' ｃＱＧＰｩｬ Ｎｾ＠ R:1.. 110.000 16. <\.'<Srrljoo (A) : Fictillou• ass..isorcactuolly
I' aymcnt by cheques Rs• ..1.70,000 revenu" <:J<pendilnre wh kh are letnt>orat·ily
w

l?aymeni by bills payable Rs. 50.000 copita lised.

Paymeni in ""'h Rs. JO.uno Reason (R) : 111e.e assetS, therel'on>. limn • p•n
of copitld employed ot tJJ.e nOI- wo11.h ofthc
w

DiiiC<>Wll 1'<:'-'CJ\-.xl R.... 3.000

Purchnse rewn1> Rs lｏＮｬｾ ｬ ｏ＠ bus ｩｮｾ Ｎ＠

Clusi11g bnl•nce ｯ ｦ ｾ Ｂ ＧＢ＠ Rs. 95.000 Codes:

On ｾｬｃ＠ basis or the J bO\' C data. what is tllc credit a BoU1 A and Rare individually lroaond It is
purchase ? I he correct cgplan:llioJt of A
11. Rs >.w'.WV b. Both A and Rote individually tn•e hot R ［ｾ＠
t\Qt ｾ ＠ con'IOC!t oxplnnnl.ino of A
c.. Rs 6,00.000
ct Rs-l.flil.OO(J d. A is fol•o but R is true
13. Sub!!CtipM nsl'<leci"cd

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 3 or 14

17. What Iii ｾ ｴ ｣＠ ｾ｡ｬ｣ｭ･Ｎｵ＠ that shows the wealth n. Which one of the folio" lng Is lhe con-eel
which thu ｢ｵｴｩｮｾｳ＠ hM ｾｴ｣ｊ＠ ond ho" it ho.<; struem.c..nt 7
heen ｾｩｴ Ｎｲｩｨｵｴ･ｬ＠ tnnvJ18 thlli«nvhr> ｨ ｾｖ｣＠ ｾｴ､Ｌ＠ 'IOe closing ｾｷ｣ｫ＠ ｭｾｹ＠ AJlPC'lr 1n tht; rrl0l ｾｮ･＠
kuown1U 1 only when it is
• · Income statement a. ｾ､･＠ lo ｴｯｾＱｬ＠ sole
b. deducted lrorn touil sale
c. Fund flow .¢ uemcnl e ••ffusted against opening inventory
d. V｡ｬ｢ｾ＠ added slllt<1tknt J ＺｾｌｉＡｕｬ｣ｊ＠ ＺＡｾＳ ｴ ｴＮＬ｟ｬ＠ HJh.:IW't.

Ｑ ｾ Ｎ＠ Which one of the following items dQa< not .·\rrounlino for Share and

om
"PI"'"' under tltc· h<:Jd 'miscdlancou•
el(penditurel 7 ｏ｣｢ＱｬｵｮＺ ｾ＠
n. Pt'Climin31'y ｣ｸｴｾ＼ＮＧＢｃＡ＠ 24. Which uneJlrtbe following slJitement is eom:ct'/
b. Dil!<'ount on i$sue ｯｦｾｨｲ･＠ ttnd debentures 'llte ha lanc:e of'Capital Redem111ion R<>!erve' can
e. Undm' riting conmtis.."icm on ｳｨｾ＠ bu used for

.c
• issuing por1ly paid up bonus shortt

Celnsidenhe following data ; c.. writing on·prtlirninary expo:n.,i:>

ce
Opening Cllpilnl Rs >.0011 d. lloclarlng dividends
CIO;Oing cnpitnl R' 6,000 25. \\1tich one of the following ｳｴ｡･ｭｾｮ＼＠ is oom:ct
Dr.m ings Rs 1.0()1) foo ｉＧｾ ｊ ｵｮｴｩｯ＠ ol' right.> under Right hsoo_, ?
New ･ｴｾｰｩ｡ｬ＠ ｩｮｴｲｯ､ｵｾ＠ R• SOO "- 11te market value of exii!tlng shares is t·o be
ra
ｗｨ｡ｴｾ＠ u,eJJI'Ofil ul'theytar'' ＼ａｾｮｳｩ､｣Ｚ＠ with tbe issuo: ｰｲｩｯｾ＠
Rs b. 111"f•C<:. value of oxL<tittg ｾ｢ ＾ｲｦｬ＠ 1s to be
oonsiden:d witl1 tbu i.sue price
c. Rs 1.000 c. IOc morkel valoe of exmlngsb:m:s" lobe
m
d. Rs 500 consid<:rcd wit11 the faet: value
21). \\'bile prep:uing filllll aecouniJ. ｯ､ｪｵｾｴｭｬ＠
entries dea l with which of Uta foJIQwing Y
xa

J. Ji'<p<'tl>'<.:s WCUITOd
2 lncome t-eceivc:.-d
3. ｅＢｰ･ ｲ ｾＬ｣＠ oul,mnding
4. lncmn.; received in ｶ｡ ｯ､
.e
ｆｮｬＡ＼ ｴ｣｜ ｡ｬｵｱｃｊｦｾｨ＼＠ i><caicul.tl<:d on the
ba<i. ot•whiob oneofthetollowing 1
ｮ ｾ＠ a. Tolal asNl<

Sol<ellhc oorr«:Lanswcr by usin!l Uto cock.-;

wwn below; e. Fixed ｾｓ＼ｬ＠
11. I . 2 3 nud -1 d. Glms current a5!SC\S
w

b. I ami S 27. Cnpilll. rdluetion 01ecnunt ＱＮｾ＠ ｊ Ｑｦｱ｟ＩＺｵｾｬ＠ fn llH! talte

of:
d. l ,hnd ｾ＠ a R..'dem-nl reconsh'UCtion of a compan_y
w

21. How •hould aU nrre:trs ｯｦｾ Ｎ ｵｭｬ｡ｴｩ ｶ｣＠ tt lnta n.ll rocomtJudwn of .a u.1m 1n
pref=nce dividend,$ b.: dtO\•u In ｢ｾｬｭＡｃ･＠ sheert e. Absorption or a. company
/\.\ • ｮｴｬＭ｣ｵｲ･ ｬ ｩＳ｢ｾｴ ｹ＠ ll i\mJIJS>motion Of two C011tp6tUC8
w

\L
2S. Consider dte lollowing ｳ ｾＧｴ･ｲｮｬ＠ relnting 10
c. As au outstanding li>hilll,i• tho compuL•tion ofncl asset v•hte uf sl.1nn:s :
d. l\s • cum:nt liabilil)• I. NetM•el vo lue computed eilheo' by """be
22. \Vh•t is the li:tbility un bills!Ifexchange rt· the net asset method or by tho no::t equity
di>'COUntc>d ? ｭｾＧｬｨｊ＾､ Ｎ＠
2. lnlnugib 111 a·'"dls ｾﾷ＠ tako:n into accounlin
b. CuJTCnl .liability computing r.he net Ｍｮｳｾ･ ｬ＠ valua.
..:. ｎｯ ｮｾｴｭＺｬｩ｡｢ ｹ＠ 'A1ti<:h ul' U.estatetl)Cltl!l !liven above. IS are
d. Lin1ittd liability correet1

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 I.A.S. Cnmm<'I"C'! 2DfJ7 4 or l 4

Toral ｡ｳ｣ ｬ ｾ＠ ｬｵｭ ｯｶｾｲ Ｚ＠ 4tlmes

Net profit margin : ＱＰｾ＠
Tota l hs•ols : R• ＡＱＬｾＩ＠
d. Neither 1 nor 2. What is Utenctprofu ?
•. ｾ＠ s.ooo
Ratio :\n;\1\sis b. Rs 10.00()

29. Asst'rlion (A): Tmding on ･ｾ ｵｩｴ ｹ＠ is d. Rs '25.000

ftiC('tnmendcd in n.siturttiun wltcrt rate of return 34. l11e ｣｡ｰｩ ｾＱ ｬ＠ of • comJtany is "-'f ollows

om
is higher thm tl1e cosl of capital. R.s
Redstln {R): Tr.10ing on toquil)l nt.1gnlfi"' ｴｬ ｾ＠ 9"o Preference shares of Rs lUI- e>ch : ＳＮ ｴ ｾｴ Ｌ ｬＰ｜Ｑ＠
liPS. Equity slmrc.- of !U 10'· coch . 8.00.000
C.ides: LL,OO,OOO
ａ､ｩｴ ｩ ｯ ｵ｡ｬｮｦ ｯ ｮＮＱｩ ｯｾ＠

.c
Profila n.... Ia:< lU 2.7(1.011()
b. JlQlh A and Rare indiWdunllytruebul R is Equity dividend : 2oq.
not ｕｴｾ＠ con-eel e:q1lonatioo of A ｬ｜ ｲＱ ｾ Ｑ＠ price ｯ ｦｴｯｱｵｩ ｹｳ ｨ ｡ｲｾ Ｌ＠ RJI40

ce
c. A i$1nte but R ｩｾ＠ ｦｾｬｳ｣＠ What is lht pria:-<:aming ratit• ｾ＠
cl ·"- i." llil.<e but R is lrut:
30. For what type of • compony, high g.:.'tfeil carit•l b. 1.5
structure is susgeyted 1 e. 1•1.12
ra
Company d. t2.12
n. '' hich ｩｾ＠ nt\\ ly Sill up 311d malting ｭｵ､ｯｲｾｴ･＠ Fund Flm1 Statements. (ash F'lo1\
profit
b. whk:h is motured on• but ｭｾｬＮ ｾ ｮ ｬｦ＠ los• Sta tt•mt·nJ'
m
"tn.:h ｾｭ｡ｴｵｲ･､＠ ou.:: .Iutlnt.aLmi! ｨｵｾ＠ 35. i\.s.o;t'l"tion (A) : Dcct\:OSc in cwT<:ntliobilities.
mill without decrease ln commt Ｚ｡ ｊｾｴｳＭ will increase
d. wltich it hi the state of rc·c1wery oll<:T 11 n•'king ｣｡ ｰｩｴ ｾｌ＠
xa

making lo$ses ｬ ｯ ｲ ｾ･ｶｲ｡ｬ＠ ｹ･ｯｾ＠ Reason (R) ｾ＠ Equol incrc:ise in ｣ ｵｩＧｔｉＮｄｴ ｬｨ｢ｩｴｾ＠
31 A wmpnny ' vilh ｾ＠ poid up capital ol' S.()Q() and t.:Unutl Ｇ ｉＮｓｳ･ｴｾ＠ wil l ｩｯＬ｣ｲ｡ｾ＠ wnrkU1g '-"tlpita1.
ｳ ｨＺｾｲ･＠ nf Rs l() eaoh hm: a ｣｡ｰｾｮｬ＠ turnover o.f Codes:
four times with" margin of 8°uun ··"'·· ｜ＱｾＰ＠ is a. Both A nnd R ore individt.,lly lnte ona R i$
.e

the return on inva;tment (RQI) of lhe compttn)' 'i

-
tb.o CQrrcct cxplaruttion of A
"· Ｒｒｾﾷｵ＠ h. Both A and R ore individually true but R. I$
not Ute con:, ct explanation of.\
w

ｾ＠ ＳＵｾ ﾷ ＨＱ＠ ... \ , .. uuchut ｦｾ＠ " 1.1J"-

d. ｾＲＢﾷ＠ d. AJS false butR. is tro•
32. ,..,, on 3 1-1 2-2001i. • oomt•any'.l lfohiliti"" were : 11•• following. infomtalinn is ［ｮ ｾ ｴｩｬｾｨ ･＠ from ｴｬ ｾ＠
w

Equif) c:.rit>l Rll 1.00,000 !irumciolstat""'cnl! of • company :

RO$en•e , Rs11),000 Net pro!ii Rll:!O,OOO
Profit Rs 14.000 Opening <IOcl.:: Rs 20.000
w

Loau Rs 1.10.0011 Closinl!'•locl; Rs 24.0(10

Ci'cditor& Rs .30.1100 Opening dcbtOB lh 30.000
Pmvision for t:t""tinn It• J4,1100 Closing debtof!l R.• JlO.OOI)
Pmpos<tl dividund Rs ]()_(}()(} Wl1at is tltc ""-!h r,,;n, opcrotiorut ｯｦ ｾｴ ･＠
Wltat is the proprietary ,.. tio nf the company 'I
a. 1: L89
b. 16 l S.Ul)(\
i!. 1.35 : I c Rs 12.000
d. ' ; 1.03 <L ｒＮｾ＠ ·6,tH 10
33. ｃｯｲｵｾｩ ､｣ｲ＠ Lhe followins dato ｾ＠
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 LA.S. CbinllilitJ! 2JJ07 sort4

37. \Vhjcll tine of tho tbllowillJ! Is not discloseil in dobcnlll""' or other ••curities wh1cb have been
lhc <lntcutont of l!llSh llow!l, cithi.'!' on the face of sold •t • price ｬ ｯｳＮｾ＠ th.ln lhoir cosl'l
th• ｾＱＳｃＺＮｮｯ ｴ＠ or in a •cpomtc $Chcdulo ·• •· B<rnking comll'lllY
a. OIC ntl!,ior c.lns= of groos cas it ra:ciptJ b. J\ ｬｮｵｦｾ｣ｴｲｩｧ＠ comll"DY
b. n .eamoum ofincome ｾＢＧ＠ poid ｾ＠
c. ..,en••ce onen1ed company
0 •

c. A rt.>Conciliation of net iocomt.\ to ntlt cash

now lrom ｯｰ･ｴ［ｾｩｮ＼＠ Mtot is the priltlAl'Y objecth·c otTall Audit uls
-14 AB aftholncome ｔ｡Ｎｾ＠ ＮＧ｜ｾｌ＠ J.%1 1
"- To :!Sliist lhe mmagement in Clllllpuling i:t.x

om
iil!idiiil# ｾ｡｢ｩｬｴｹ＠ ;oc:cutlltoly

38. Who conducts the eOktency and propnety

audit?
c. L"o :s.":;ist Lhe management in ri!gard to
ｾｲｴｨ Ｇｴ＠
plmning ｡ ｾ Ｑｴ＠
b. Cenlrlll Guvemmcnt Auditl>rs

.c
cL l'a 3SJ11Sl Ule t:t.x :mUwrities to collect more
c. Comptroller and Auditor ｇ｣ｲ ＾｣ｴｾｬ＠ of In din
lAX reVCJlUC
d. LllC-11 Fund Auditors
44 . In which nl' Ote fullowms cos<:l;, dn<:S Ihe ｾｵ､ｩｴｯｲ＠
AsS<>Uion (.\):The duty ofdie auditor is lo

ce
•uhmit .l.on!l Fomt Audit R"p011 (LFAR) in
P"'l'""' the ooudil l'eJlOri •nd s1gu il.
oddition to tho main audit report 1
Roason (R) : It i! not tho duty ofOte auditor to
a. ｾ＠ lanufacluring comll'lny audit
sec ｾｴＳ＠ his report ｉｴ｡ ｾ＠ lx:cn se.tt 10 ｾ ｢｡ｮＺｯｬ･ｲｳ Ｎ＠
Coton<tull\'e •ociety ttullit
Cod...,;:
ra
• · Both A ami R 3re individuolly tnte nnd R ;,
d. .EducotionaJ institution oudit
the eot:n:<.1 cxplanotiou of A
·nte ｍｾｮｴｦ｡｣ｵｲｩｧ＠ nnd Other Cornpon i"'!
11 UNh \ ｭｾｬ＠ H .u:... tmll\ ulu.dh btlL' bul H 11
(,\uditor.Reporl) Order. 198H {MAOCARO)
m
1\1 11 the: urn'OI-.1 c-<ul.uuatlnu ''' \
dll<)s not include • COTnJ)3n) engaged in which
<l.A is U\Je but R is tldse
on a 1>f Ute lolloiVing ｡ｬＡｴｩｶ［ｾ＠ ?
d. A h folic but R is lruc
a. Supplying and renderin,&servl.\<5
xa

ｾＰ Ｎ＠ Comidarlhe rollowing stolemeol• •

b. "frodiug
L Liobilily of prof.,.>ional u<X:OWtGUlts ;,.
c. '11>e business of financing. investment. dtit
unIimited.
f'und. nidhi or n>utuol bcnetitsocicly
2 Pr\ll'cs!liclnal ｾｃ｣ＮｩＩｕｉｌＱ ｮｌ＠ C.itl ft.rrn <)nlV
.e

partnanblp ftmu. '

Mi. Wh•l is an oudit of <!l<ocutivc ootion ond plans
\Vhidt U( the stolooh:nl' givon ubo\'c is'nro
bo:tring on Ute Ji no nee and .tho ex 1""1 diture of tbe
con-ect "!
tompauy. knowu.as?
w

b. 2only • · Pmpriety oudi1

b. TII'ficjt'ltoy audit
e. BnUt I •nd 2
w

d. Neittter I nor 2
d. Opernlionol •udil
ｾｉ＠ \Vlticl1 one oftbe following as :m eumple of
1\.llitch List·I "'ith List-ll and ｾｬ･｣ｴ＠ the cwrect
lll'tOI'S ofprioeiplc ?
an&wcr by tt<ing the code>; giVCJl he:low the ｊｩｳｴｾ＠
w

•
a. <::rcdir ｰｵｬ｜Ｚｨｾ･ｴ［＠ ｾｦｒｳ＠ 5(),00() from l'vlr, :;
ｌｩｾｴ Ｍ Ｑ＠ Ｈｔｲｯ ｮ ｳｾ｣ｴ ｩｯｮ Ｉ＠
c:nlcrcd in Sales Day Book
h. Cra:lll ｾ ｡ ｬ ･ｳ＠ to Mr. Y Rs SO.VOO is not
A. Sales
13. l:.Urchases
recorded in Sal"9 Day .l3ook
C Payment
ｾ＠ Sllltionery R.! S.OOO dcbi\<xltoSolilry
List· ll (Typt> of Misnpproprlotion or
,\.,.,-ounts
C a•h)
I. Conccating cash. rcc:eiwd
2. Teerning and lading
ｾＲ Ｎ＠ In ｷｨｩｾ＠ of tlt<> toltowmg companie•, the >udirur
3. Suppressing c-redit nok..
is Mt ｲ｣Ｚｱ ｵｩｬｴ ｾ＠ hK1k intuthc >ole <11'•hao"-<.

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 LA.£ CJ:rmml'fa! 2DOT

4, Money sbown a.• woges by entcnn!! dummy d. A-2. 13-3, C--l D·l
n.o:mes \\1lllt is tltc most ttn)>Ot'bnt objective Qf internal
!'odes: liVdit 7
\· L U-1.1.'-
h. A· I, B-4, C-2 b. Facilit1ting linnl oudit
o. A·L.D-3. C'- 2 c. Thtrl) finali, utioo (of annual accQunlS
d. A-2, B-4. C'-1 'll Ensuring <}'l<tematie accounting
48. Which ly f.l<' .or •udit ;, compul;ory for n b•tlking, 53. lo tho c:oniCl'<lof oudit. whero>:u'c: "What \Vwk
orgonlsotion 1 wn.• dl)ne ond h)' whom ｾｮ､＠ wlui ｏｬ＾ ＧｊｬｾＱＡ ｬｯ ｳ＠ｮ

om
"· Periodical oudlt and _infotln.ation ｜ｾｴＺｲ･＠ givc:n ;wd by ｷｨｯｭ ＠ Ｂｾ
f ·l mlmuuue ｾｴｵｨｬ＠ shown 'I
c. 1\bnagconentaudit
d. Interim nud it b. Aodit manu.1l
Who dlrcds o Sp<;<:iru audit of """"unlli ofa 1:., Audit progtouuno

.c
COilli""'Y 1 d. Audilroport
a. Slm-choldcrs MU1e c•m•t""l' 54. T.x:ming :lrod l•ding' is • ｴ｣ｾ｢Ｎｮｩｱｵ･＠ cxen:is.xl
b. Company U.w Boord wlti> tbo motive nf

ce
c. SI!Bl
I • ﾷ ･ｮｾＮｲｊｉ＠ ' It!\ t: lllfliCOI b. t..lisappropciauon of goods
50 i\t.tch List-1 with J..lsHI ond select tlte corrcet c. Fulsific31ion of :><:counts
answer by using the code• given below i.hc Lists d. Ellrl) cOinplclion of a<:eo>mls
ra
ＱＮ＼ｾ ﾷ Ｑ＠ (T)'p<$ or Error') 5$ ｃＧｭ ｴｾ ｪ ､｣ｲ＠ lhc fcJUnwing otq>ll in ＼＾ｾｬｩ ｭｵ ｴ ｩｑｉＱ＠ of
A. Errors of commiss ion_ • m•pling :
B. Compeu•atins errors I. Determine thesamp lesize
2. ·rako saruph: and <ktcrrnlnc the results
m
C. I!Jrors of pnnciplo
LiSI· II ＨｆＺｘｍｮｰ ｬ ｾＩ＠ 3. Determine sampling plan
L &tcorrccr ollooati<Jfl of ell:penditun:: 4. ｅｶｮｬｵ ｴ ＼ｾｓ ｡ｮｴｰｬ･＠ ｲ･ｳｵ ｬｴ ｾ Ｎ＠
2, Counter b• lanced error llte ｾｯ ｲ ･＼Ｚ ｴ ｳｬ ｬＢ ＧＢｬｃ･＠ of the •ICJl!S giwn •oow
xa

3. lncorrccl ｲ｣ｯｾ＠ .. 2-341

Cod es:
• . :\·3, B-1. c-2 c. 4-.3·2· I
b. A-2. l:l-3. C-1 1L 1-1-3-4
.e

. ｜Ｎ［｟ＱＭｌｾｊ＠
<..a Jital \larl,rt Ｈｾｴｵｲｫ＠ E\Chancr)
Ｌ ｾ＠ A-2.1:!-1, ｣ Ｍｾ＠
56. Consider the following st1temel$ regording
51. ｾ Ａｬ ｴ｣｢＠ Li$1-1 1\itb List·llnnJ select lh< comx:l
\\lulllliC Fund<:
w

amower hy us ing ｴｨｾ＠ codes given below· the ｬｩｾ＠ • J. Mutwol ｦｵｮ､ ｾ＠ con porticipate in opti<u\8
T.i>t-1(M<Ihud ufC"lot..:king)
tr.1iling_ and can·yinJ! fonu1'd trnnS;aC-IiftnS in
.\. Vouching
w

.securities.
B. Routine Qbccklnjl.
2. C. h;tu.1J funds. co.n nl\'esl m tr:on.t\lnl>le
c. \'･､Ｎｩｾｴｯｮ＠ oecurlties in 01e money .1nd c"pit!l mnrkets.
w

0 . l'est chccld ng
\\1oielt <lllhe stalerncnts gi\'CI1 ahqvc ill!are
l. lst-U (Exoonplc)
eom:ct 1
I. C"hocldng of co•t ""d Jl<lsllng
a. 1 only
'2. <.:necking of cntnes
' · C"hcc.kit\8 (l'lrtial c-ntrie<
c Both l and 2
ｾ Ｎ＠Enquiry mlo !he volue
d. Neither I nor 2
Codi'S: SEll ! ｩｳｾｵ･､＠ guide fin"" fqr di<closure :md
57
, , A-4. B-J. C-2. 0.1
invc$1ors ｰ ｲ ｯｬ･＼Ｚｾ＠ ion based on t)..., guideline'S
' \-l.B-I.C--1 II-
gh'i!n hy tbecomminee UDder \\hose
o. A-4 . 13-l. C-2.0.3
｣ｬｴｯｩ ｴ ｭｬｦ ｯ ｾｨ＠ il' ?
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 LA.S. ｾ＠ 2JJOT 7 of 14

t; GmwUt Fund Schetno

D. O.lf..>Sbo"' Mutuol Fund
ｬ Ｌｩ ｾ ｴ Ｍ ｕ＠ 1Ch.r•c1oristlc)
d. Kclk:Jr J. Jt offers capital apprc:eiatioo oftltc
ss. The C'nmmillee constituted by SEBiundar die llnderlyinl! tm'<>!tsnenl
eltoini••nsbi11o(Judicc Dr. Dhouulorhad whteh 2. II js a fwtd accepted and liquidated on o
uf die Jolluwing tOlltlS of refertnec 7 C<>ntinu6us ｢ｾ［ｩｳ＠ by a Mutual Fund Mru111@cr
L ｒ｣｜ｾ ﾷ ｷ＠ llf intcr·3lio• . die SED! Act. SCR. 3. Tt ｩｾ＠ ｬ ｾｯ＠ known os I'Cj),ion>l or oountl') ttlnd
ａ｣ｾ＠ l.lepo<it.ories Act and tha ｰｲｯｶｩｾｮｳ＠ of ｾ＠ No exitp<mihle till Ute closw-e of the

om
the Comp•nics ａｾｬ＠ pcruiuing lo the capibl scheme'
m•rket C••lcs:
2 T<llcvicw Uto palul JIIO\ ｩｳｪｵｮｾ＠ oont•inotl in a. A-2. B-1. C-4. ＰＭｾ＠
tho Sectionf 15(AJ to IS!J) of tho Sccuritie. \'1 , A-3. l!-4, C- 1. D-2
L3\IS tAmtndm.:nl) 1.1

.c
Select dio correct an•wcr by usmg dl" code d. A-3. B-1, C-4. [).2
given btl()\\1! 62. C'ttnsidc:r the lbllowittg •tnteme11ts :
a. I only J. UTI i• ｾ｢ｴｩｳｨ･､＠ by an 1\Ct nfParliament

ce
b. ltmly in ＱＹＶｾ Ｎ＠ So U11 do..-; nol ｴＺｯ ｭｾ＠ under ｬｨｾ＠
Sf'-'31 regulations lor nmllml funds.
d. Neither 1 nor 2 2- II lutoo I fwtd. ｯｲｳｮｾ｡ｬｩ ｳ＠ can inYesllheit
Ill capital morkot. 'Bolli' i' used t.o measure · mobifued fuuds abtoa!l.
ra
WlHcll ｯｦｴ ｨ ･ｾｴｮ ｬ ＼［ｴ ｮｴｬｳ＠ gi1't11 aiKtvc '" ""'
b. profllnb ilitr. ofsecu ritics oom:ct 'l
c. markaobility e>f ｳｾｯｲｩ ｴ ｩＢ＠ ._ I only
m
d vol11tiliiy m pnccs ofSci;,Urltu:s. b. 2only
60. Match J.i•hl with Li.t-ll an<l sciM the currect c. Both I and 2
amwer by LL1'ing ｬｨ ｾ＠ cl'l!k< given below the li<ts •
List-1 (Rcgulotor or c apital M-.kct) All$. (d)
xa

A. Cnpitol l\!JukctBonrd 63. C<msider lh.c fallowing ｳｬ Ｚｴ ｾ ｭ ＼＾ ｮ ｴｳ＠ :

13. Securities Commission I. SESI ocL• •• ojudidoll>ody ond has the
C. Scc.uritid "-Od ｆｵ ｴ ｵｲ･Ｎｾ＠ ＨＧｯｮｵｩｳｾ＠ ••mo pO\•u•• LIICf'ivil ｃｯｵｲｴｾ＠ or Willet Iii<.
D. FederAl ｃＧｯｭｦｾｩｴ＠ l'ur the ｓ｣ＮＺ｜ｬｲｩｴｾ＠ C'ode of f'il'il Prilt«<IIJ'I}, I'XIS. while trying
.e

l\llukct a suit in certain ｭ ｡ ｕ ｾＺＭＱＳ Ｎ＠

List-II (Country/Ciobol ｦｬｩ ｮｾ ､｡ｬ＠ 2- SEI:!I $hall bove powero ol holb the C:ivil
Mur'kot) Cow1s nnd Cnnri'n:ol Court.• under CI'C and
w

I. ｬ ｾｷ［ｳｩ＠ N ｾ ｒＬｐｃ＠
2 H<mgl'tnl!l Wliiclt lif t he &1AtetHL11l' sivctl•bvv< ｩｾﾷＢＧ＠
'"· l'ur:key correct;'
w

4. ' l'h:u!Jnd
5. i\<l:tfu_ysia b. 2 only
w

C'Od i'S: e. 13oth l •nt12

I ｜ＭｾＮ＠ 8-5. I .;!_ IJ-1 d. NeillH:r I nor 2
b. A-2. B-1, C"-4. 0-5 Business Organisn1ion and
c. A-3. l!-1. C-2. 0-5
d. A-2. B-5, C-4. P -1 Comhinatiun ｬｮｾｵｲ｡｣ｴ＠ ( Lifl'. Fire
61 1\LlWlt Li<l·l \\lib Lisf· IT ood ｾｯ ｬ ･｣ｴ＠ dto ooneci 1\ I a ri II('. Ct·ut·rall
onswcr b)• using ｴｊｾ＠ cotlc!< given below ｬｨＮ［ｴｾ＠ • l\b lelt l..ist-1 wi(h List-U und 1i4'ltll:ttbe t:om:cl
List-! (\\lutual !lund S<ileme)
>llJ<Wcr by using tho co&:. given below the !Uu; :
A. Open-Ended ｍｵｮｾ｡ ｬ Ｂｵｮ､＠ Schen1e
ｌ ｩ ｾ ｴ Ｍ Ｑ＠
B. Cl,..e·Endcd i\futWJI Fund Scheme A. ｾ＠ l:trine inmnmce

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 B. Voyage polky d. Clearing •nd ｲｾｷ｡ ｲ､ ｩ ｮ ｧ＠ ogent
C.. Bloek policy 71) Comidcrthefollowing<tat<'mCnls :
D. .l¢niSon 1. Mo;r<:hotnl banket11 need n<!l m•intain ｢｡ＩｾｭＺ＠
Llst·ll •hocL • capy of the nuditor'& rcpoli 311d •
,1, lluuwlng ｯ ｬ Ｇｦ｣･ｾ Ｑ ｮｩ＠ C.11'80 statement oftinaocial PQ<ition ,,rthe bi>.Ulns
2. Va lue i• decided at dietirn<H>fl'onning compony.
policy l . ' lilere is no stipulatil>n f<>r a le:td m3n•f!Cf 10
3. Lloyd'• As>odnlion JOO"fll underwriting obli8lltio!lll.
4, Lmd ond •eo risll• \Vhiclt nflhe statement• gi,....., abaye i• are

om
5. Corgo com:ct ?
Cod es:
u. A·3, B-1. C-2. 0·1
b, ;\ -I, B-5. ｃ ＭＴ Ｌ ＱＩＮｾ＠ c. Botlt l ond 2
d. ｾ＠ •.;!lter l nor 2

.c
d, A· I, B-4, C-2,1).3 71. l{ed lnk lnterest ;, noted 111 whiob one nr the
Cm''"'luepti• l Luss ｬＧｴＡｩｾｹ＠ ts an e.-•mple of li Jilowing V
ｩｮＮ ｾｵｲｮ｣･＠ of;

ce
;a, Jl-x.isling a"sdS b. ａｾ＼Ｚｬ ｵｮｴ＠ eum:nr
c. Capitol accounl
c. Re-msuranc.., d. Cash accounl
<l Double imu)'l)nce 72. Consider thcfollowu•g Stlltetrten" ｾ＠
ra
(i(>. GrcH! [>fotil ptfCl:lllllgt$ <Jit I.UnH)ver fc\r \he 14$1 1. Prit'ale rcmiunnoe rcduo<:s pr<:!$Ur<l in lht:
three years wcro: ＲＰｾＦＮ＠ 25'tu ond ＲａｾｯＮ＠ ln lho balance of p3)'lllt:111.!L
cum.mt year.. lhetewas •• fire in "·l;q' which 2. Invisible recelpL' a11d Jl3ymert" are recorded
destroyed 3U stock Open log s tock was Rs Ln curu.--nl account ofbalonca or ｰＮＱ ｹ ｭ Ｎ ｣ｮｴｓ ｾ＠
m
<(),0(10 at ｣ｏ＼ｬ ｩＧｕ ｉ｜ＰｾＢＧ＠ ana sali:!! upto Ute d•te ｍｴｩｾ＠ ordie sratem,, ls gi-.cn a bote is'are
of lire amounted to. Rs SO.OOCI ond R.< l.OO.O()() eorreot ｾ＠
resl""tiVIIly. •· I only
xa

What i! tho-value of clooiu.g sto<:k lbr ckim wilb b. 2only

ｬｮｾｵｲ｡｣･＠ comp:any 'I ; B"1h I •nd •
IA@iii§j d. Neither I nor 2
b. Rs 43.(1()() 73. \Vhich <)ne of lhe following .st•temenl$ ﾷ ｾ＠
.e

c. J(> 23.000 com:;!.!t'1

d. R< 13.li!M) lixehange conb·ol me.n ures :>re to!("'l by Ute
Fon·ign J'radr (E\ wrt-lm wrO Rcs..ve &ok oflodia to:
w

67, Allln1lustry ｒｾｴ･＠ i.<; "-'•ociatod with wlu'oh one

,he ｃａＴｨｮ ｮ ｾ＠ t.ll.l
of tho rollowing 'I
b. oontrol tJte flO\\ of lbroign C:UrTeOC)'" into
w

n. Duty drowback
lodio
b. Duty ･ｾｵｬｕｭｮｴ＠ passbook
o.. reduce the ｾＧ Ｇ ＢＧｬｾ｢ｩＮｴｹ＠ offorcign CU1Tel>CY
o.. hlolket <wvelO]lment >$•istance
w

II ｩｾｬ＠ ｃＺ ｾ ｊ ｉｏＧ ｉ ｾｔｨ＠

d. clteck..tbreigo currency ｰ･｣ｵｾｴｩｯｮ＠
68. \Vlw issues tho Sma.Jl £xport.:rs' Potiey 'I
•· E."<pol't Credit ｏ ｵＺｾｲ Ｚ ｭｴ ･＠ Corpom1ion \l:lllagrment
b. Chomb<:rs of ｃｯ ｭ･ＮＭｾ｣＠ 74 . McC!cll"nd's Ncods TILeory ｯｦｾ ｴ ｩｶ ｴｩｯｮ＠ tzalks
.:. Reserve Bank Ill' India •bout dill'efllnt needs ｴｨ ｾｴ＠ 3re n:lel'antto
ｭｯｮ｡ｧ･ｾｴｬ＠ Which ｯ ｦｾＱ｣＠ foll'o'>ing •r<>UiotO 7
6!1. Who ｩｾｵｬｓ＠ lhe l..et ｅＮｾ ｰｯ ｲｴ＠ On!,.· 'I ;1.. Power. actual17.3tinn. peopl•

•· Shipping ag<:Dt
c. Affilintion, P"-stige. OICI\taliznlioo
e. C.Jtloin or Ute ｾ ｬｴｩｰ＠ d. Peoph.:.t•rcsligc, ｡｣ｨｩ･ｾ ｴｭ ＢＧｬｴ＠

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 /AS. Cl:rmrm!rcl! 2!107 9of l 4

Ｗｾ Ｎ＠ Wlitch of tl.e ｦｯｬｷｮｾ＠ qunlili"* arc the fcmr c.. tie ads as a. laison between
essential roquiremeots of •ctivo llst.enins 'I dcpartmonts Qt ot'gonisauom thDt ore iu
ｾ Ｇ＠ ｬＮＧ＼ｰ ｬＧ ･Ｎｾｩｯｮ＠ ･ｭｰｾｴ ｨＩ Ｌ＠ n<:c'qltnnce, ｣ｵｲｩ＼ｾｴ ｴ ｹ＠ f...:ttut:nt contact

1111;;;1 cb.; p .111R1c;ULll ｜Ｎ ｉｄｈｕｾ＠

ｾＭ rntcnsity. empathy. aCCCi'UIU:o, wilfingnC:.SS
to take r.:spon•ibilit) for completion 81 Which of U1e t<•llo11in8 m tcnwnt•
d. Aeooptanco;. empathy. <illtpN!I>IO!L ｩｯｴｮｳｾ ﾷ＠ ｾ ｬｵｲＮＺｴ･ｦ＾＠ coordination "" a fuot<:tion.1
Ｗｾ Ｎ＠ Which one of the ｦｯｬ ｬｯ Ｌ ｾｩｮｧ＠ slat..nent.• is J Lt ill tbe orderly arrangement of group efl'oo'l$

om
contct'? to c1tSw·\! unity of ac;.lion for accomplisltlug. a
A job specification best describes oommon objCCh\'e.
a. job eontc-ni.JI. cnvimnmcnt und ｃＺＨｬ ｬ｜､ｩ ｴｩｵｮｾ＠ or 2 lt oi<\:CS•arily hJ.• time, quantity, qUlllity or
employment direction dimension.
3. Ll lli rc:gardcd by some a5 an oil ｩｮ｣ｬｵｳｶｾ＠

.c
function of ｭＺ｡ ｾ ｭ･ｮｴ＠ and nol JUSt one of"
il14 flluC:ti()ns.
c. the ｲ･ｾｰｯ ｮ ｳｩ ｢ ｩ ｬｩｴ ｩ･ ｳ＠ """ oblig.1tion•. ""well SeiCCl the ｾｯｲ･＼Ｚ ｴ＠ anS\\ or h)' u•ing the CO<ielo

ce
a< th• ｰ､ｶｩｫｧ｣ｾ＠
of a job given ocluw :
d. the job witlun lhc organisational structure a. J ond 2 only
n Which one of U1e following is not ｲ･ｬ｡ｴｾ＠ lo b. 13nd :; only
splmter<-'<1 authority? c, loJtd 3 ｯｮｬｾ＠
ra
11. ｄ･､ｾｩｯＱ＠ •11atlehy rwliotg nftwo Q1' mnn:
nusnagt:rS 82. Comidcr lhe ibllowlng <!otcmcnts :
b. ｏ･｣ｬｾｩｯ ｮ＠ is ｾｲｯｳﾷｦｵ ｮ ｣ｴｩｯ ｮＺｾｬ＠ in uahtte 1. I heory X observes thnl ｾＢＧ Ｇ ＧＢ＠ ..,, tl(«<ise
m
\I.JWJJlG" llJ\.: W rqKJ11lO HlOI"C !lUll 1101.. o;clf-dircction and accept responsibility.
2. Aooording to Dougl:os McGregor.
d. Deleg;>tcd i1\llhority con bu tecov<o:ed ll$KWnptio!lS Oflhe ｾ ｴ｣ｏｹ＠ Y hed <.opturcd
78. \\IJlich one of lbe following f01ms of th<: true na)Ure of workers and should guide
xa

organ.izotion wouiJ b""t duscdbc tho blend ot mnnagcmc:nl pn.1cticc.

､･ｰ［ｾｲｴｭｮ ｴ ｡ｬｩｯｮ＠ by !\motion ［ｾｮ､＠ Which oJ' the <tal.,.neots gh""' above ill>;u·e
dC(Iartmcntnti<>n by product ? tmrcot ?
a. Vinual orpnisatitrn
.e

b. Strategic business unit

c1 8nck :md mortar c Both I anci l
d. Ncilher 1 nor 2
w

From • rn anag.erial p<:r8pettive, which ｩ ｾ＠ tho 83. Which one ofihefolk>wins ;, the power that
must dcsir.tblc foo1n nr cuntrq11 :u-ises ftuntidcnl-iliC(tli<Jn with t\ J:x=r!inu wlm htul
11. C:nnlingency control dosi.n1b1e resources or pee:sonnltrnit1 in Lhe
w

b. Fe•:dback. <:Onlt.ol cont.,.ls of leadorship ?

c. Peed forword control a, Re\\ ill'd po1VO{'
b. ｣･Ｎｧｩ ｴｩ ｮｯｴ ｾ＠ pQWCf
w

Which one of(be following ;, tlte corr"'t 0 ｬ ＺｬＮ ｾｰ＼Ｚｲｴ＠ jXl II <1'
ｾｬｮｴ･ ｲ ｭＺｮｴ＠ 2
1n lbocoolil:'\tofooordlnation. a ｲｵ｡ｊＩＮＱ ｾ･ ｲｊ ｳ＠ s.:tid K4. Wluch ono of the following is not a type of
to b<o playing ll boundluy ｳ ｰ ｾｮｩｑ＠ rolo ''hen Jcalk:r idenlifiod by thttpoth gu:tl Utoory of
11. be conlrob or Ink<$ ｾ ｰ ｏ ｯ Ｄｩ｢ ｩ ｴ ｹ＠ a""OS9 let!cWr!lbjp '/
ｾ ｣ｰＮｾ Ｑ＠ tm..,IJo I ｨｯｵｮ､ｭｩｾＺ＾＠ ll Dir...,li"i l""dl:!
b. .he llS!Um"" nn addillonol cbltfll• of a unit b. .Participative lender
over :ond ah<we his core charge
d. Surportiw lender

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 10 o r l.4

8:1, 1\lntch List-1 whh Ll>1-H and selt:etthc correct

QliJWC!" by using the 0000< @iVen below· tlte Jist< :
Li<t-1 (Propounder)
A- Ronsis Likat c. }.J;uul!-<TS must ntllkO'dt:<:i&ions that•rc
B. ｂ ｬ ｮｾＧ･＠ and Mouton ｾＧ＠
ilhin lheir :mthority
C Touncbountand Schotiilt d. Rcspon.sibility ol' actions c;mllOt be more or
0 . Fr<d Fi<:dl.x ic<s lhon Ute deleg:lled •uthurity to perlbrm
J. isl-11 (Theory) the smtc
L l..e:t&rship M a contmuwn 89 Midlnel Poner h•d' ｩ､･Ｑｴｦｾ＠ rrvo ""'- in

om
2 ｆｯ ｵｲ ｳｹｴ｣ ｭ Ｎｳｯｦｭ｡ ｲ ｷ｟ｧ｣ｭｾ［ｮ ｬ＠ analysis of"'' <ndUSh)'· \v11ich ouo of ll.t<:c
ｾ Ｍ Contiugency theor)' ronowm,g. is not • port or thco live rorces 1
ｾ Ｎ＠ ｍｾｧ｣ｲｩ｡ ｬ＠ Grid o. Competition prnqng ｣･ｬｭｰｾｮｩｳ＠
Cod<''"
n. A-3, B-L C-•t D-2 c. B.vgoining Jl<lWo:r nf$uppliors

.c
d. rhreat of new romp•nles entering tlte
c.. A-3.B4. c-J. D-2 n13J'ktt
d. A-2, B-1. ｃ Ｍｾ Ｎ＠ D-3 lXI, \\1tich one of the ｴ ｢ ｬｯｷｩｮ ＬｧＮｳｴ｡ ｴ ･ｭｮｴｾ＠ ••

ce
Match List-l "i.th Llst-D nnd !-'l""tllu>oom:ct COn 'I:!C.t'}
:uuwer by using the codes given below the list; ".No particular man01gmuml action b3sed on
!Jist-f pl:mnmgstrategy will be suitable fot• ｾ ｉｊ＠
A Typ<ng tcot situ•UOO$," is o basic ＢＧ Ｇｮｴｩｳｾ＠ ofthe
ra
B. Verbal ｃｑｦＱ ｰｲ ･ｨｮｾｩｑ＠ ｾ Ｎ＠ ｾｙＡ ｉ ｃｉ ｉ ｉｓ＠ ｮ ｰｴ ｬｩＧｉｊａｾｨ＠
C. Sell' cooJ:ideoco test \>. hum no heha\1our •pproaeh
D. Clerical test
m
List· O d. role appro ncb
1. PffiorulitY tt:SI 91 MtiCh one of the foiiOWini! SIJltemenl• is
2 t\ptitudo h:ot ｯｴｾｮＭ･｣ ｴ ＿＠

Acnle-.·•""'"' 1os1 Bounded ration• lily • llfll'O•ch to ded•ion-

xa

3.
4. lntdligcoc<rlc'St ruoking cosults in
Codl'S: a. ma.ximising ､･｣ｩｾ ﾷ ｯｮ＠

11. A-1. B-2. C->.D-4 c contingent dc.:lsivn

.e

c. A-3, .0-2 C-L D-4 d. ••tistactol')' doci>ion

<l A-J. B-·t, C-:1, .D-2 !!2. in Lhecontext of'luerarchical ｮＺｴｨｭＮ ｾｧｦＭｰ ｬｮ ｮｲｂｴ＠
87. Which one oftlte followlns ｳｴ ｮ ･ｭ＼ｾ ｮ ｴｳ＠ abtJut wbich one of U•o followins, is tl>c c:orrco:t
w

•election i• not ' '•lid '1 hier.ud1y 7

tL Rcl:ntilmc.:nl ｩｾ＠ a posjtjvecSc:t1ciSC) \\ltile a Objwti\'es- lmtcgics-buqgct-
$election is n. ｮ･ ｧ Ｚｾｴｩ ｶ･＠ exercise ｰｲｯｾ｡ｭ･＠
w

b. Ote utility of Interview ns • tool or .election b. ｓｴｲ｡ ｬ ＼Ｚｧｩ･Ｎ Ｍ ｯ｢ｪＨＺ ｴ ｛ｶｾｰｯ ｾ ｣ｩ･ｳ ﾭ
is >Jfecled by the pO&;ibility ｯｦｩｮｴ･｜ｾｷｲ＠ procedurcs
e. ｏ ｢ｪ･｣ｴｩｶｳＭｲｮｬｾＺｧ Ｍ ｰｯ ｬ ｩ｣＼ＺＡＭｬＩ ｵ､ ｧＮＺｴｳ＠
w

hia$i

U!JIIQfhhilij.
d. RoJ\:rences have a limited role tn the 93. Wlucb one ofthcfollowingstaiemenls ••
seloction ｰｲｯ･Ｍ［ｾ＠ lor cmpluyment correct?
88. Wbidl one ofllto fullo1ving ｾｴ･ｭ｣ｮｬ＠ bc!tt lo • I'J.lRT chart. lhe ccitiool path i•
eXplain• the ｾ｣Ｚｴｬ｡ ｲ＠ principk ? a the6e<Jucnec of the mu; l ｩ ｭｰ＼＾ｲｴｾｵｬ＠ C\t1JIS
a. Superiors c.1nnol cscr.pc rosiJOMibilitics and octivitics the project m
for org.anising ｾ｣ ｴ ｨｩ Ｑ ｩ･ｳ＠ of their suhnrdiual"ey

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 Uof14

.:-. llo<>le;osttimc consumrng sequence ofevtnll> ()1'8Joi$31Jonal ｶ ｡ｲｩｾｬ･ｳ＠ alfeellhe number of

und llCtlvill"-" ｾ ｵ｢ ｯｴ､ｩｮ ｴ ｾ＠ that oan bttcffect.ivol)•
d. tho .:nd p<>inl' filJJTC:S<:nling tho complcticm 511perviH<:<I hy «m•nngt:r.
of mnjor activities 2. the usc ｯｦ ｴ ｣ｬ ｮｾ ｯ ｬｯ ｧｹ＠ in the or!l"ni>ntion
94. Which of1hdollowlnsls, are lindlng(s) i>t' ｾ Ｑ ･＠ affect• the number ol' s11bordmates that ･ｾ ｮ＠
ITowtltome Espc!'imcnl? bodfcctivcly ooporviscd b)' • ntanagor.
I. pP)l)uctivity mL'I'CaSes os worket'! li:el \\1ticlt of the ' lAtancnts gi\lelt al><JI.e i• are
bupoltluUo. • n:Sul! ol'bcing noticed correot 1
2 Pr(l<htctivity U,cre'll!e< os ｲｾ［ｴ＠ lime nfthe a. I only

om
warkas be iog modified b. 2.only
3. PrO<Iuctil·ity is indCJX'<IdenouF ' llulh I •nd •
envirfJtltllc:nbl ｶ｡ ｲ ｩＺｾ｢ ｬ･ｳ＠ d. Noillicr I nnr 2
Select 11\C correct answor hy ｬ Ｎ ｾｩｮｧ＠ the code1 .99. Mot" h IJ•t-1 with Li<t-llamlselect the mrrect
giWn boklw ｾＢＧ＠ t•y using th" oodo; gi\'1::11 below tho lists:

...
.c
n, I only List-! (l:lleral'("hy or Objlletlv<:)
h 2only A. (V[iAAi<m
a tvf..-ket share objectivC!;

ce
d. l anJ 2 C. l"=rsor•,l dewi<Jpment ubjectivt>'
95. \Vhlcb ono of lh<>following stntemcnls is D. ｬｽ･ｰＺｵＱｭ｣ｮｾ＠ objc•:th;cs
coaecl'l List- II (Lewl of Mlutagemfnl)
D!seretiOitJlty cost budget•""' ｴ ｹｰｩ｣ｾ ｴ ｬｹ＠ used fill' 1. lloord level
ra
11..me:,.Ufing marketing and ｾ｡ ｬ ･Ｎ＠ dl'cctivd11c•s 2. Top management lev.:l
b. ""fl<!"""
centres liko odntinis1111tivo. .lcgn.l or 3. t\fidd)c level
''''""'n:h <li:pa•1ment 4. 13oltom level
m
mD.Bubctunruz pl.Jull bul .al.!u Jnr &0\ nrul Codes:
Ｇｾ＠ lu:'l(: nUtJlUI can he .tr.:-.;ut.tlt.:h mcuun::..i a A· I, B-3, r4. D-2
d man"(;effl 1\lu' hove ｲ･ｳｰ ｵｮ ｾｩ｢ｬ ｴ ｹ＠ for hotlt
""'penses nnd revenues nfthair umt' e. A·2,. 8-l ,C-;';, D-4
xa

96. Corundcr thofollowingstotcmcnls ; d. A-2. B-3, C-1. D-4

Management can diagnrn;e the >!Ole of gm11 th of tOO. Which one of the rollowingstatilment< ••
nn enlc1111i.<c by anoly;ing the CUJl'CCt?
I. ｰｲｯｦｩｴｾ＠ eamed tlut.>uglluul ｴｨｾ＠ Y"""' .'1mOli,8 the mothod<of bnhging aboul ehnngr, in
.e

2. decisions needed to allnin obj«:U\'C. the organisatidn and its humiln reSOUNd,
Wluc!l of the statements !!"..,..,
;bove ﾷ ｾ ｡ ｲ･＠ Ｕ ＼Ｑｬｾｪ
ｹｪｬ＠ IIO-intng reJeq to the Jll'aCtioc o(
oorrect 'I a. "" out•ide ''on•ultant fC!r helping the
w

o. I only mllnagers 10 pt:reeh: c:, unclersl:tnd aod ｾ｣ｴ＠ on

b. 2••nly prolll."l'5 """''il<
-''''''"''
w

d. Neitl1cr I nor 2
ｗｯｲｫｾ＠ performing work ltJ\'oJ,lng eqi.IJII ｾｫｩｬ＠ them llnt.l 1o.ul\ tm• tlu. ""me lhlllu'-•1,
w

hutgr<!bt«risk arc poid some nmooot al)ow the

minimum wnge. Wbot ｩ ｾ＠ this amount referred 10 c. <h•nging bchnv10ur through unJitnoc'turO<I
..ｾ＠ 1 group interaction
a. Re-nJ wage d$ involving team mcrnbca in ｬｮｴ ･ ｲ［ｾ ｣ ｴ ｩｯ ｮ＠ to
b. ｦｮ ｣ ｣ｮｬ ｩｾ｣＠ wage to.1m h011 each mcmbct thinks and worb
e. Fain,·age l01. Among the ｾ ｴｮ､ｯ＠ Jymools u...ed ｦｯｾ＠ workOow
ln office: Ｑ ＱＺｴｮｧ｣ｭｾＬ＠ ｷ ｨＺｾｴ＠ tJoc:H :m lnva'tctl
98. Consider the ｦｯｬｷｩｮｾｳｴ｡ ｴ ｣ｭｮｴｳ＠ ; trllinglc dWlolc '!
·noe prmclple ur span of•nanng<ment ｾ ｴ ｡ ｬ ･ｳ＠ that n. {)pei'aiion
IWiiiip!Q!

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 LA.S. ｃｯｭＡｉＧｾ＠ 2J'JIJ7 :U.oF14

ｾ Ｎ＠ Jn.spo:uon c. ｊ ｏｾｯｦｕｵ Ｚ｣ｧｲＮｾｳ＠ profits fora given linandol

d, Dol•)' j lllt
I02. Cqn.sidt:r the rolltm ｩｮ ｧ ｾ Ｌｬ ｾｬｦｭＮＺｮｴｳ＠ in tile octmext II II 'l'onf tlte gr'ci$S prnfits fc1r rt given finond>l
of record m.an:tgcntt'nl: Y=
I. only objective is l.o ens=
ｮ ｾ･＠ 106. A CC)py or the Balance ｾ ｨ ･ｬ＠ ond Profit & l.os•
ovollobility of infcmnation for ｯｮｴ ﾣ ＼Ｇ ｾ Ｑ＠ Accoulltarc 10 be filed "ilh tho Rogl$tturof
de.:IS i on-mllk in g ('umpanios "itbin ''hich one of tlte follo"'ing 7
2 .f'ro<edu"' for dispo,ul of l'<li:Ords and tlt• u.. 14 days of r\nnu>l Genornl Meeting
retent!on schedtde hotb ｾ｢＼ｬ ｵｬ､＠ be ""id down b 21 cL1ys or Annu•l Genernl ｾ ｬ ･｣ｴｯｮｳＮ＠

om
in Records' J.ttnual ..: .!M <l1n oJ .\nnu.al ｌＧｾＭＢｴｬＱＮ｜ｫ｣ｭ＠
Wluch. of the statemenfs J!h en oho\·e ｩ ｾ ｴ Ｚｯｲ･＠ d. 45 days or Annunl General l\ le<:Jlog
107. Con.•id<:t lhe folic)Wing stntemonrs
'J be dpctrineot' indoor manogomenl docs not
apply in case

.c
o. J;loth J ond 2 L of3n outsider ｨｾｶ｡ｮｧ＠ a.p :1ctual Qr uupHed
d, Neithc..- 1 nQr l \!tO\\ ledge ofthe lttc\; of outltority or lho
('(lm 1a tl\ L:m lnduding S('Cil'larial ｾｯｮ＠ >ctingcm hebaU' of'Lbecompony.

ce
2 wh<01 di.,oulsick:t hn.' no km1wlc:dge of tho
Memorandum ond Articles of Assocutioo of
103. Coosi<lcr tho Jollowing statements- n:lating to tbe company.
company odmmlslrllllon: Wluch of lhestal.<menJS si""'l ｾｬ ＾＼ Ｇ Ｂ＠ L<Ciarlt
ra
L l'vbtt.::rs n:lllling 10 allet'dtion of ClQrre<ll 2
memorandum of assooiltlon. a. 1 only
2 lvllillc'O! n:la1lllg to fwthe:r l;su" of siiJIA:S b. 2 on ly
through prelbf:otial ｾｴｬｯｭ･ｵＮ＠ !EI!!lll!!!!!l
m
Which ｾ ｦｴｨ｣＠ moU""' g.iV<.11 ubovc •re <i<-cidcd b)· ｾ Ｍ f\'dther l nor 2
postal ballot of ｾｴ ｣＠ •boreholdcrs 1 108. How con tho $bore ll!lpitolofa company be
.am re1i.uced 'I
xa

b. 2 only o. i3y a resolution pnsscd by the Board of

"' BqUt t •nu 2 Oireclors
d. Neither 1 nor 2 b. Oy >n ordin.t!J' re•ulution in AGJ\l
IＰﾷｾ＠ \%ich one of the following staleuleul.'l ;,
.e

correct?
fu po:r ｾＱ ･＠ dause49 of Ute I .!sling Asreent<1JI., d. l:ly p"fflltOston 6-nm the C'Qmpany Law
ill eote of an H.-.ocut.h'e Choinnon. 3qord o11ly
w

l()Q, Cna,ider lhe tlJUowing •tatements :

Equity $barcholdcn.llf'l.hc company ho\ c
b. ｾｴ＠
leMI -10% flfl>oard should compriso; I. pre< mpli"c right
w

!ndopcdall dirocto" 2. 'limited Haln1ily ｉｾ＠ Ute porvalue of sbnrcs

c. ot i01!St30'lo ofboal'd should oomtJr:lse Winch ofthe stalemerus given ｡ｨｯｮｾ＠ ilL iW
i.vdoJ,..-ndont dll=t<"-"
w

ｾｯｲ･｣ ｴ Ｒ＠
d. there Is no specific percentage for a. I ·only
utdOjJCndcnl. din.x:.LOlll b. 2only
IOS. ａｾ＠ pet the Compam"" (Amen dement) Act, 2001. -. !.loth I o.nd
lhc loiJl I rcmuncmllioo paid to the ､ｩｮＺ｣ｾｯｲ＠ of n u. Neither I nllr 2
compnny should not ｾ｣･､ ［＠ UO. Wh1cll ono of!he following statement abouttbo
n. tO•t of Utu ｾＢＧＭｰｲｯｦｩｴｳ＠ for • giVt'll fimnoilll rol<> and flosition nf the Company S<:crct•l)' ;,
nol correct 7
h '"'"
ll ll" ,,f lh-.:Ot.:t of 11 1\ lor.1 ･ｮ｣Ｚ ｬ ｭＮｾＬ［ｉｏｊ ｉ＠ •· lloi.• a principal officer of a company uuder
tlu: pmvisions of tho ｊｮ ｾｏｭｴＺ＠ Tn..'< .,.\\!t

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 LA.S. Cnmmrntl2D07 u oF14

b. He i.s an •S•'Ill or tl1e Board otoiro::tors vis- Sele.:t tlte correct answer by us inglhe codes
ｾＭＬＤｬｨ｣＠ Sllltl; ｾ｢ｲｯｨ ｊ ｍｲ＠ IIJld otJ.;toroef:\ gi\'en bolol\':
•· I lind 2 only
d. He i>:tn officer in charge oftl1e ｾｯｮＮｴＡｲｷｬ＠
work in the ｣ｯｭｰｾｮｹ＠ c. 2 and 3 only
l II. Co.nl!idcr Ulcfollowing SIJiltmlCUI.!! : iL None of Ill<>!<
·n,e ｣ｯｭｰ｡ｮ ｾ＠ mall by ｶｲＱｈｾ｣ｹ＠ resolution I 15, Which <me oflhc lo!lo"int! Sillt.em<mts is
l. 1.10n\'<1l'tauy paid-up shirci into >lock. ｣ｯｾ ﾷ ｝＠

2 reconve11 any ｾｬ｢･Ｚ＠ intot'oid-up ｳ ｬＩ｡ｲ ｾ＠ of 11•• pro,i>ion of Section 299 of lhe rolllJlonies

om
J.ny d,mon)-in.atiou. Act •..,quiro tl1al tl1o di.sclosuro of inlercsl br ll1c
\VIuch. of the statemenls jliven •lxwe." ;rre inlc.re.o;led director 8hould be mACk
currcct ? u. lll•ny of tl1c 13ourd mc'<=tinp held in lhe
I onl) lirnmcLal ye.'lr in which lheinierc.t ＾ｾＧＶ＼＠
acquired

.c
111 b. nllhe Annuol Gencrol Meoting be.ld atlcr tl1e
!J, NcithcT 1 nor 2
Ll2,. Which one of tbe followin.J!. ｾ ｴ ｡ ｴ ｣ｭ･ｮｴｯ＠ is

ce
"""""'?
L1Jc limited liability cl1u.•o of o company CJIJlllol d. in response to an express inquiyY mnde by
bo allei\l<l•o "'' lo ｭｾｫ ･＠ tlte lhbi.lit)' of a director tbeBonrd
llillimited unlOS$ 1\ I i ｾｬＧ ､＠ l:trtl' OII s
ra
o. '<)>CCiul ｰ･ＱｩＤｾｯｮ＠ t)fth<: cuurt is obutin.ed til
116. Wluch one oftlu• fi!llowing i< not an example of
do so
$ 0UJ'CI1, wua automation ?
!EIAI
m
•fJQCl.ilf fe\OlUliO!'l
b. MCR
ｾ Ｎ＠ alithe directOT>l consent to do so
<> Opticru ｭＺｾ＠ recugnit•on
d, Articloo ｰ｣ｭｴ ｩ ｬｾｵ｣ｴ＠ un olter•tion by an
d. Optical bar code ｲＮｾ､･＠
ordinary ｲ･ｾｯ ｬ ｵｴｩｯｮ＠
xa

117, \Vhicl1one of1he following stuement. fs

113. Wbiclt one of the CoUowintp blemeuls i>
con'OCL?
cor=t?
A Rclahonal Opc'nllor
In companic:s, where tho Atticlc•llfmidc lhM •
ll i.s p1nced in • nliL-roMmputet llliAko U1e
(1in:ctor shnll hold qoolltic:nion Ｄ ｨｾＢＧﾷ＠ the•e
.e

borden of numbers oil' th" CPU

shores blust bo acquired
b. ;t !!Oflwarc ihoL ｴｲｮ ｌｬｴ ｡ｾ＠ a whole
a, before lhe llefJOn can be coosidered fm
prog_ram:ore lnto nuchine l:J.oguage
clircctorshij>
w

b. M • pre-condition lo his huldinglhe office of

､ｩｲ｣ｾｬｯ ﾷ＠
t§l§lllfill
c. :as soon :'IS be 3ssames lhe otl'ice of the
w

d. refc::rs to d1c nhWty to run more tl1nn on"

director
progrnmme a1 one time without inle!Ttlpting
die oxccution of •noll1er
w

II S. In India. $orne CQmp:n1i"" hovc:stl11cd repnl1in11

I t -1. \Vbic:b ofU1e JXIWcr"' or n dircclf1r cao only he
ilicir humm1 resources in U•oir ruuuml rcporl!L
e:<.,.cisod ala Boord Meeting ?
\\1Jich model do thO) follow in voluing lhelr
I. Sell lease or otherwise dispose of!" the
huuann lt:Sourccs ·1
whole, or•ubstantlolly !he whlllc of ｉｾ＼Ｚ＠
a. Hmnllllwli model
llilder!Jilcins of u.., ｣ｯｭｰｮｾ＠
b. Gil"" ao(l Robillsoo model
2. Ri:!nil or gi\'c timc f\•r rep:1 ｹ ｮｾ＼Ｚ ｬ＠ <If an)'
debt duo by o dU'Oclor
d. J'tllllllholtz model
3. l'vlakecalls on shareholders in '"-'P""i ol'
I 19. t\loleh Liot-1 "'iih List-U and ｾｬ･｣ｌｴｨ＼Ｚｏｔｲｩ＠
ｭｯｮ｣ｾ＠ unpnid on their ｉｴ］ ｾ＠
ｯｮ ｾ ｷ＼ＧｬＢ＠ by ｊＮｾｩｮｧ＠ tl1e code$ given bcl<>w the lisl< :

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 U .S. Cnmm"""' 2007 14 of 14

l.ist·l Ｈｃｯ ｮｵｬｴ＼ ｾＩ＠

A R Chnndrn.•ekbllra:n Committee
B. I..C. Gupta Commilfee
C. S.A Dow Conuniltcc
Ust-11 ＨＱｾＡ＼Ｇｯｭ｣ｮ､ｴｬ Ｉ＠
l. Resul•tions on ｃｯ ｬ｣Ｍ ｩｾ･＠ ln11Clstm<11l
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2 ReconJntondot iorlll in respect of WC)fkins
draft of Ute Companie. Aot

om
3. lntroduction of dcriyotiv<..
4. Safety nnd secunty features for ｓ＼ｘｾｮｲｩｴｹ＠
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CodOl>:
n. A-2. 13·3, ｃ ﾷｾ＠

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b. A-4, B- t, C-2
e. .'\·2.13-1, C·4
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120. \%at is • numb.:t ｳｹｬｾｭ＠ ｴｬ｡ＡｊｾＤ＠ ten digils, 0
through 9, and six lett·oB, A U1rough F to
rept'C!;c:ni values in base 16. ,..,lied'/
o. Numeric dnta
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1>. Alpha ｮｵｭ･ｲＱｾ＠
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cl. Alphadecimal
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