Test Booklet No.
iz'uif=dk ÿ- M
Paper-III
COMMERCE
Signature and Name of Invigilator
1. (Signature) .........................................
(Name) ................................................
2. (Signature) .........................................
(Name) ................................................
DEC - 50313
Time Allowed : 2½ Hours]
Number of Pages in this Booklet : 36
Instructions for the Candidates
1. Write your Seat No. and OMR Sheet No. in the space provided
on the top of this page.
2. This paper consists of 75 objective type questions. Each question
will carry two marks. All questions of Paper-III will be compulsory,
covering entire syllabus (including all electives, without options).
3. At the commencement of examination, the question booklet
will be given to the student. In the first 5 minutes, you are
requested to open the booklet and compulsorily examine it as
follows :
(i) To have access to the Question Booklet, tear off the
paper seal on the edge of this cover page. Do not accept
a booklet without sticker-seal or open booklet.
(ii) Tally the number of pages and number of questions
in the booklet with the information printed on the
cover page. Faulty booklets due to missing pages/
questions or questions repeated or not in serial
order or any other discrepancy should not be
accepted and correct booklet should be obtained
from the invigilator within the period of 5 minutes.
Afterwards, neither the Question Booklet will be
replaced nor any extra time will be given. The same
may please be noted.
(iii) After this verification is over, the OMR Sheet Number
should be entered on this Test Booklet.
4. Each question has four alternative responses marked (A), (B),
(C) and (D). You have to darken the circle as indicated below on
the correct response against each item.
Example : where (C) is the correct response.
A B D
5. Your responses to the items are to be indicated in the OMR
Sheet given inside the Booklet only. If you mark at any place
other than in the circle in the OMR Sheet, it will not be evaluated.
6. Read instructions given inside carefully.
7. Rough Work is to be done at the end of this booklet.
8. If you write your Name, Seat Number, Phone Number or put
any mark on any part of the OMR Sheet, except for the space
allotted for the relevant entries, which may disclose your
identity, or use abusive language or employ any other unfair
means, you will render yourself liable to disqualification.
9. You have to return original OMR Sheet to the invigilator at the
end of the examination compulsorily and must not carry it with
you outside the Examination Hall. You are, however, allowed
to carry the Test Booklet and duplicate copy of OMR Sheet on
conclusion of examination.
10. Use only Blue/Black Ball point pen.
11. Use of any calculator or log table, etc., is prohibited.
12. There is no negative marking for incorrect answers.
Seat No.
(In figures as in Admit Card)
Seat No. ..............................................................
(In words)
OMR Sheet No.
(To be filled by the Candidate)
[Maximum Marks : 150
Number of Questions in this Booklet : 75
fo|kF;k±lkBh egŸokP;k lwpuk
1. ifj{kkFkh±uh vkiyk vklu ÿekad ;k i`"Bkojhy ojP;k dksiÚ;kr fygkok-
rlsp vki.kkal fnysY;k mŸkjif=dspk ÿekad R;k[kkyh fygkok-
2. lnj iz'uif=dsr 75 cgqi;kZ;h iz'u vkgsr- izR;sd iz'ukl nksu xq.k
vkgsr- ;k iz'uif=dsrhy loZ iz'u lksMfo.ks vfuok;Z vkgs- lnjps iz'u
gs ;k fo"k;kP;k laiw.kZ vH;klÿekoj vk/kkfjr vkgsr-
3. ijh{kk lq: >kY;koj fo|kF;kZyk iz'uif=dk fnyh tkbZy- lq#okrhP;k 5
feuhVkae/;s vki.k lnj iz'uif=dk m?kMwu [kkyhy ckch vo'; riklwu
igkO;kr-
(i) iz'uif=dk m?kM.;klkBh iz'uif=dsoj ykoysys lhy m?kMkos-
lhy ulysyh fdaok lhy m?kMysyh iz'uif=dk fLodk: u;s-
(ii) ifgY;k i`"Bkoj uewn dsY;kizek.ks iz'uif=dsph ,dw.k i`"Bs
rlsp iz'uif=dsrhy ,dw.k iz'ukaph la[;k iMrkˇwu igkoh-
i`"Bs deh vlysyh@deh iz'u vlysyh@iz'ukapk pwdhpk
ÿe vlysyh fdaok brj =qVh vlysyh lnks"k iz'uif=dk
lq#okrhP;k 5 fefuVkrp i;Zos{kdkyk ijr ns≈u nqljh
iz'uif=dk ekxowu ?;koh- R;kuarj iz'uif=dk cnywu
feˇ.kkj ukgh rlsp osˇgh ok<owu feˇ.kkj ukgh ;kph œi;k
fo|kF;k±uh uksan ?;koh-
(iii) ojhyiz e k.ks loZ iMrkˇw u ifgY;kua r jp iz ' uif=ds o j
vks-,e-vkj- mŸkjif=dspk uacj fygkok-
4. izR;sd iz'uklkBh (A), (B), (C) vkf.k (D) v'kh pkj fodYi mŸkjs fnyh
vkgsr- R;krhy ;ksX; mŸkjkpk jdkuk [kkyh n'kZfoY;kizek.ks Bˇdi.ks
dkˇk@fuˇk djkok-
mnk- % tj (C) gs ;ksX; mŸkj vlsy rj-
A B D
5. ;k iz'uif=dsrhy iz'ukaph mŸkjs vks-,e-vkj- mŸkjif=dsrp n'kZokohr-
brj fBdk.kh fyghysyh mŸkjs riklyh tk.kkj ukghr-
6. vkr fnysY;k lwpuk dkˇthiwoZd okpkO;kr-
7. iz'uif=dsP;k 'ksoVh tksMysY;k dksÚ;k ikukojp dPps dke djkos-
8. tj vki.k vks-,e-vkj- oj uewn dsysY;k fBdk.kk O;frjh‰ brj dksBsgh
uko] vklu ÿekad] Qksu uacj fdaok vksˇ[k iVsy v'kh dks.krhgh [kw.k
dsyys h vk<ˇwu vkY;kl vFkok vlH; Hkk"kspk okij fdaok brj xSjekxk±pk
voyac dsY;kl fo|kF;kZyk ijh{ksl vik= Bjfo.;kr ;sbZy-
9. ijh{kk laiY;kuarj fo|kF;kZus ewˇ vks-,e-vkj- mŸkjif=dk i;Zo{s kdkadMs
ijr dj.ks vko';d vkgs- rFkkih] iz'uif=dk o vks-,e-vkj- mŸkjif=dsph
f}rh; izr vkiY;kcjkscj us.;kl fo|kF;k±uk ijokuxh vkgs-
10. Q‰ fuˇÓk fdaok dkˇÓk ckWy isupkp okij djkok-
11. dWyD;qysVj fdaok ykWx Vscy okij.;kl ijokuxh ukgh-
12. pqdhP;k mŸkjklkBh xq.k dikr dsyh tk.kkj ukgh-
 DEC - 50313/III

2
 DEC - 50313/III
COMMERCE
Paper III
okf.kT;
iz'uif=dk III
Time Allowed : 2½ Hours] [Maximum Marks : 150
Note : This Paper contains Seventy Five (75) multiple choice questions, each
question carrying Two (2) marks. Attempt All questions.
lwpuk % ;k iz'uif=dsr ,dw.k ipgŸkj (75) cgqi;kZ;h iz'u fnysys vkgsr- izR;sd iz'ukyk nksu (2)
xq.k vkgsr- loZ iz'u lksMok-

1. Match the pairs and select the 1. tksMÓk tqˇok vkf.k [kkyh fnysY;k lafgrkrwu
correct answer from the codes given mfpr i;kZ; fuoMk %
below :
lwph I
List I
(a) lalk/kukaph miyC/krk
(a) Resource availability
(b) rkaf=d izxrhpk ntkZ
(b) Status of technological
Advancement (c) fu;ked pkSdV
(c) Regulatory Framework (d) lektkph ewY;s o furheRrk
(d) Values and Ethics of People lwph II
List II (i) rkaf=d i;kZoj.k
(i) Technological Environment (ii) oS/kkfud i;kZoj.k
(ii) Legal Environment
(iii) lkaLœfrd i;kZoj.k
(iii) Cultural Environment
(iv) uSlfxZd i;kZoj.k
(iv) Natural Environment
lafgrk %
Codes :
(a) (b) (c) (d)
(a) (b) (c) (d)
(A) (iv) (i) (ii) (iii)
(A) (iv) (i) (ii) (iii)
(B) (iii) (i) (iv) (ii)
(B) (iii) (i) (iv) (ii)
(C) (i) (ii) (iii) (iv) (C) (i) (ii) (iii) (iv)

(D) (iv) (iii) (ii) (i) (D) (iv) (iii) (ii) (i)
3 [P.T.O.
 DEC - 50313/III

2. The external stakeholders of 2. O;olk;kP;k ckgÓ fgrlac/a kh;kae/;s [kkyhyiSdh

business include : dks.kkpk lekos'k gksrks \
(A) Politicians, social activist, (A) jktdkj.kh] lkekftd dk;Z d rs Z ]
shareholders, dealers
Hkkx/kkjd] forjd
(B) Govt. organisations, NGO,
(B) 'kkldh; laLFkk] v'kkldh; laLFkk]
Dealers and Suppliers
forjd] iqjoBknkj
(C) Bankers, Suppliers, Investors,
(C) vf/kdks"kd] iqjoBknkj] xqaro.kwdnkj]
Dealers
forjd
(D) Dealers, Bankers, Investors,
Consultants (D) forjd] vf/kdks " kd] xq a r o.kw d nkj]
lYykxkj
3. Which of the following agency
enables the company as well as the 3. iq<hyiSdh dks.krh ;a=.kk lektkyk rlsp
public to evaluate the social daiuhyk O;olk;kps lkekftd ewY;ekiu
performance of the company ? dj.;kl lgk∏;Hkwr flº gksrks \
(A) Performance Audit (A) dkefxjh vads{k.k
(B) Social Audit
(B) lkekftd vads{k.k
(C) Social Accounting
(C) lkekftd ys[kkadu
(D) Social Evaluatory Audit
(D) lkekftd ewY;ekiu vads{k.k
4. ................................. is a social
movement seeking to augment the
4. foÿsR;kaP;k rqyusr xzkgdkaps gDd o {kerk
rights and powers of the buyers in ok<fo.;kl lgk∏;Hkwr gks.kkjh lkekftd pˇoˇ
relation to sellers. Eg.kts ---------------------- -
(A) Consumer protection (A) xzkgd laj{k.k
(B) Consumerism (B) xzkgdokn
(C) Consumer activism (C) xzkgd lÿh;rk
(D) Consumer empowerment (D) xzkgd l{kerk
4
 DEC - 50313/III

5. Which of the following is not 5. lkoZ t fud miÿeka p s iq < hyiS d h dks . krs
a basic objective of a public
ewyHkwr mfÌ"V ukgh \
enterprise ?

(A) To redistribute of income and

(A) mRiUu o laiRrhPks iqufoZrj.k dj.ks
wealth (B) vk;kr i;kZ;hdj.k
(B) Import substitution
(C) 'kkldh; fu/khP;k xqaro.kwdhoj ok<kok
(C) To earn return on investment
feˇfo.ks
of government funds

(D) To protect natural and social

(D) uSlxhZd o lkekftd i;kZoj.kkps laj{k.k
environment dj.ks
6. Which one of the following 6. tquh ;a=lkeqxzh ` 76]400 jdesl [kjsnh
accounting treatment is correct,
ds y h vls y vkf.k pka x yh ba / kudkjd
when old machinery is purchased for
` 76,400 and rings and pistons of the
{kerk feˇfo.;klkBh tqU;k ;a=lkeqxzhP;k fjaxk
old machine were changed to get fuel vkf.k fiLVu ` 3]600 ns≈u cnyY;k vlrhy
efficiency, worth ` 3,600. rj ;k ckchP;k ys[kkaduklkBh iq<hyiSdh ,d
(A) Capital expenditure ` 76,400 iºr cjkscj vlsy-
and Revenue Expenditure
` 3,600
(A) HkkaMoyh [kpZ ` 76]400 vkf.k eglwyh

(B) Capital Expenditure ` 76,400

[kpZ ` 3]600
and Deferred Revenue (B) HkkaMoyh [kpZ ` 76]400 vkf.k izyafcr
Expenditure ` 3,600
eglwyh [kpZ ` 3]600
(C) Capital Expenditure ` 80,000
(C) HkkaMoyh [kpZ ` 80]000
(D) Deferred Revenue Expenditure
` 80,000 (D) izyfa cr eglwyh [kpZ ` 80]000
5 [P.T.O.
 DEC - 50313/III

7. Match the following phrases with 7. [kkyhy laKkaP;k ys[kkadu izfÿ;k pÿkP;k
the descriptions of the accounting o.kZuk'kh tksMÓk tqˇok vkf.k mfpr i;kZ;
processing cycle and choose the
correct answer from the codes given fnysY;k ladsrkad e/kwu fuoMk %
below : lwph I
List I
(laKk)
(Phrases)
(a) O;ogkj fo'ys"k.k
(a) Transaction Analysis
(b) Trial Balance
(b) rsjhti=d
(c) Financial Statement (c) foŸkh;i=ds
(d) Posting (d) [kkrsuksan
List II lwph II
(Descriptions) (o.kZu)
(i) Income statement and position
statement (i) mRiUui=d vkf.k fLFkrhi=d
(ii) A chronological record is (ii) izR;sd O;ogkjkP;k vkfFkZd ifj.kkekaps
prepared that reflects the izfrfcac vl.kkjs dkyÿekyk /k:u nIrj
economic effects of each r;kj dj.ks
transaction
(iii) Transfer of amount for each
(iii) O;ogkjkeqˇs izR;sd [kkR;kr >kysY;k
account affected by the ifj.kkekaph jDde oxZ dj.ks dh T;keqˇs
transaction, results in a ekfgrhps iquoZxhZdj.k gksrs
reclassification of the data
(iv) iz R ;s d [kkR;krhy ukos fda o k tek
(iv) A listing of each account and
f'kYyd jdesph ;knh dj.ks
its debit or crediting ending
balance ladsrkad %
Codes : (a) (b) (c) (d)
(a) (b) (c) (d)
(A) (iii) (iv) (ii) (i)
(A) (iii) (iv) (ii) (i)
(B) (iv) (i) (ii) (iii)
(B) (iv) (i) (ii) (iii)
(C) (iii) (i) (iv) (ii)
(C) (iii) (i) (iv) (ii)
(D) (ii) (iv) (i) (iii) (D) (ii) (iv) (i) (iii)
6
 DEC - 50313/III

8. Responsibility Accounting is 8. tckcnkjh@nkf;Ro ys [ kka d u gs vkn'kZ

one of the basic components of a ----------------------- pk ,d ewy ?kVd vkgs-
good ......................... .

(A) Plan (A) ;kstuk

(B) Control system (B) fu;a=.k iºrh
(C) Incentive scheme
(C) izsjd ;kstuk
(D) Motivating instrument
(D) izksRlkgu lk/ku
9. The entity postulate ....................... .

(A) refers to the name of the 9. laLFkk x`ghrrŸo Eg.kts ------------------------- -

company required in the (A) rkˇs c a n kP;k f'k"kZ d kr da i uhps uko
heading of the balance-sheet
ns.ks
(B) refers to the owners of the
entity, who must account for (B) oS ; fDrd Hkkx/kkj.kkP;k la n HkkZ r
their interest in the entity in laLFksP;k ekydkauh R;kaP;k fgrkph uksan
their personal holdings
dj.ks
(C) indicates that the accounting
unit on which the financial (C) foŸkh; vgoky gs ys[kkadu Hkkxkaoj
reports are based is the voya c w u vlw u [kq Ì O;olk; gk
business itself, separate from its
ekydkaiklwu osxˇk vkgs
owners

(D) holds that the business is made

(D) O;olk; gk iq " dˇ os x os x ˇÓk
up of many separate ?kVdkaiklwu r;kj gksr vlwu R;k ?kVdkaps
components that are accounted ys[kkadu osxˇs dsys tkrs ijarq R;kapk
for separately but reported
vgoky foŸkh; fooj.kkr ,df=rfjR;k
collectively in the financial
statements fnyk tkrks
7 [P.T.O.
 DEC - 50313/III

10. In Break-even Chart, the Break- 10. uk uQk uk rksVk vkys[kkr uk uQk&rksVk fcanw
even point is the intersection of the Eg.kts iq<hy nksu js"kkapk Nsn gks;-
following two lines :
(A) cnyrh ifjO;; js[kk vkf.k fLFkj ifjO;;
(A) Variable Cost Line and Fixed
Cost Line
js[kk
(B) Total Cost Line and Sales (B) ,dw.k ifjO;; js[kk vkf.k foÿh js[kk
Line (C) foÿh js[kk vkf.k flekar ifjO;; js[kk
(C) Sales Line and Marginal Cost
(D) fLFkj ifjO;; js[kk vkf.k foÿh js[kk
Line
(D) Fixed Cost Line and Sales
11. O;olkf;d vFkZ'kkL= Eg.kts %
Line (A) mi;ksftr vFkZ'kkL=
11. Business Economics is : (B) dsoˇ fLFkj vFkZ'kkL=
(A) Applied Economics
(C) dsoˇ fofŸk; vFkZ'kkL=
(B) Only Static Economics
(D) dsoˇ xfreku vFkZ'kkL=
(C) Only Financial Economics
12. u∂;kpk /kksdk vkf.k vfuf'prrk flºkar dks.kh
(D) Only Dynamic Economics
fodflr dsyk \
12. Risk and Uncertainty theory of
Profit was developed by : (A) ek'kZy vkf.k fixq
(A) Marshall and Pigou (B) gkWys vkf.k ukbZV
(B) Hawley and Knight (C) ts-ch- DykdZ vkf.k ts- 'kqEihVj
(C) J.B. Clark and J. Schumpeter (D) eWduk;j vkf.k esjh;e
(D) McNair and Meriam
13. fuœ"V oLrqaP;k ekx.khph mRiUu yofpdrk
13. The income elasticity of demand for d'kh vlrs \
inferior goods is :
(A) Ω.kkRed
(A) Negative
(B) Positive
(B) /kukRed
(C) Zero (C) 'kwU;
(D) Unitary (D) ,dd
8
 DEC - 50313/III

14. For the demand equation 14. P = 1000 – 4q ;k ekx.kh lehdj.kk&

P = 1000 – 4q, the marginal revenue dfjrk lhekUr mRiUu lehdj.k dks . krs
equation is : vlrs \
(A) 1000q – 4q2 (A) 1000q – 4q2
(B) 1000q – 8q2 (B) 1000q – 8q2
(C) 1000q – 8q (C) 1000q – 8q
(D) – 8q (D) – 8q
15. The law of equi-marginal utility
15. lelhekUr mi;ksfxrspk fu;e Eg.kts dk;
states that :
gs [kkyhyiSdh dks.kR;k lehdj.kk}kjs lkaxrk
(A) MUx.Px = MUy.Py = MUz.Pz ;sbZy \
MU x MU y MU z (A) MUx.Px = MUy.Py = MUz.Pz
(B) P > > > MU m
x Py Pz
MU x MU y MU z
(B) > > > MU m
MU x MU y MU z Px Py Pz
(C) < < < MU m
Px Py Pz
MU x MU y MU z
(C) < < < MU m
MU x MU y MU z Px Py Pz
(D) P = = = MU m
x Py Pz
MU x MU y MU z
(D) = = = MU m
16. The difference between the Px Py Pz
population parameter and its
estimate based on sample is called 16. lef"V izkpy o uequk vankt ;ke/khy
as ............................. . Qjdkl --------------------------- Eg.krkr-

(A) Human error (A) ekuoh nks"k

(B) Population error (B) lef"V nks"k
(C) Sampling error (C) uequk nks"k
(D) Non-sampling error (D) uequsrj nks"k
9 [P.T.O.
 DEC - 50313/III

17. If each observation is doubled, 17. tj izR;sd fujh{k.k nqIiV dsys] rj fopj.k
then the coefficient variation
xq.kkad ------------------------------ -
will .......................... .

(A) not be changed (A) cny.kkj ukgh

(B) be doubled (B) nqIiV gksbZy

(C) be decreased to half of the
(C) fueiV gksbZy
original

(D) be increased by 2 (D) 2 us ok<sy

18. The regression lines are given by 18. tj lekJ;.k js"kk iq<hyizek.ks vlrhy
3 3
x = y−3 x = y−3
2 2
5 5
y = x + 2, y = x+2
8 8

then the correlation coefficient rj x vkf.k y e/khy lgla c a / k xq . kd

between x and y is .................... . --------------- vlsy-

15 15
(A) (A)
16 16

16 16
(B) (B)
15 15

4 4
(C) (C)
5 5

5 5
(D) (D)
4 4
10
 DEC - 50313/III

19. A sample of 100 observations 19. ,dk e/; µ o iz p j.k 9 vl.kkÚ;k

from normal distribution with mean izlkekU; forj.kkrwu ?ksrysY;k 100 fujh{k.kkaP;k

µ and variance 9, has mean 4.7. ueqU;kps e/; 4-7 vkgs- rj H0 : µ = 5

The value of test statistic to test ;k ifjdYius P ;k dlks V hps ueq u kQˇ
-------------------------- vkgs-
H0 : µ = 5 is ............................. .

(A) 1 (A) 1

(B) 3.75 (B) 3.75

(C) –1 (C) –1

(D) –28.75 (D) –28.75

1 3 1 3
20. If P(A) = , P(B) = and 20. tj P(A) =, P(B) = vkf.k
3 4 3 4
1
1 P(A ∩ B) = , rj P(A ∪ B)
P(A ∩ B) = , then P(A ∪ B) 12
12
= ................................ . = ................................ .

(A) 1
(A) 1
1
(B) 1
3 (B)
3
11
(C) 11
12 (C)
12
10 10
(D) (D)
12 12
11 [P.T.O.

21. (I) A manager’s job is vital to
the society as it determines
whether our social institution
serve well or not.
(II) It is essential to study the
different parts of managerial
role as it decides the type and
nature of performance of an
organisation.
Based on the above two
statements following four
conclusions are derived, identify
which one is appropriate :
(A) A manager performs useful
work
(B) Social and organisational
success depends on the
performance of manager
(C) Manager do what people expect
them to do
(D) Different organisations require
different types of managerial
role
22. Which of the following is an essential
ability of a team leader ?
(A) Clarify goals and tasks and
gather ideas for improvement
(B) Work out a good scheme
(C) Identify faults in the scheme
(D) Eliminate the obstacles in the
planning process
12
DEC - 50313/III
21. (I) O;oLFkkidkps dk;Z gs lektkdjhrk
egŸokps vkgs dkj.k R;krwu vkiY;k
lkekftd laLFkk gÓk ;ksX; izdkjs dk;Z
djrkr fdaok ukgh gs izrhr gksrs-
(II) O;oLFkkidh; Hkqfedkapk vusd cktqus
vH;kl vko';d vkgs dkj.k R;krqu
la?kVusP;k dkefxjhpk@dk;ZizHkkokpk
izdkj o Lo:i fnlrs-
ojhy nksu fo/kkusoj pkj fu"d"kZ fnysY;k vkgs-
mfpr i;kZ; vksˇ[kk %
(A) O;oLFkkid mi;qDr dk;Z djrks
(B) lkekftd o la ? kVus p s ;'k gs
O;oLFkkidkP;k dkefxjhoj voyacwu
vlrs
(C) yksd vis{ksizek.ks O;oLFkkid dke djrks
(D) fofo/k la?kVukauk osxosxˇÓk izdkjP;k
O;oLFkkidh; Hkwfedkaph vko';drk
vlrs
22. leq g iz e q [ kkdMs [kkyhyiS d h dks . krh
dqor@{kerk vl.ks vko';d vkgs \
(A) y{; o iw.kZ djko;kps dke vkf.k
lq/kkj.kk dj.;klkBh ladYiukaps ladyu
(B) pkaxY;k ;kstukaph vk[k.kh
(C) ;kstusrhy =qVh 'kks/k.ks
(D) fu;kstu izfÿ;srhy vMFkˇs nwj dj.ks
 DEC - 50313/III

23. .............................. is the function of a 23. -------------------------

gs lk[kˇh la ? kVu
line manager. O;oLFkkidkps dk;Z vkgs-
(A) Use special technical expertise (A) lYyk o ikBcˇ ns.;klkBh fo'ks"k rkaf=d
to advice and support Kkukpk@dkS'kY;kpk okij
(B) To act as a manager in public (B) lkoZ t fud fda o k uk uQk uk rks V k
or non-profit organisation la?kVuse/;s O;oLFkkid Eg.kwu dke
(C) To be responsible for complex dj.ks
multifunctional units (C) fDy"V cgq d k;kZ R ed foHkkxka P ;k
(D) Directly contribute to the dk;kZlkBh tckcnkj vl.ks
production of basic goods and (D) eqyHkwr oLrw o lsokaP;k mRiknukr izR;{k
services ;ksxnku
24. The four important functions of 24. O;oLFkkiu izfÿ;srhy pkj egRokph dk;sZ %
management process are ........... .
(A) fu;kstu] fu;a=.k] la?kVu vkf.k usr`Ro
(A) Planning, Controlling,
Organising and Leading (B) fu;ks t u] le;lkjh.kh@rkfydk]
vankti=d] fu.kZ; ?ks.ks
(B) Planning, Scheduling,
Budgeting, Decision-making (C) fu;kstu] izksRlkgu] funsZ'ku vkf.k dk;Z
(C) Planning, Motivating, Directing
ewY;kadu
and Performance appraisal (D) le;lkjh.kh@rkfydk] dYiuk fufeZrh]
(D) Scheduling, Idea generation, fu;a=.k vkf.k la?kVu
Controlling and Organising 25. eWLyksP;k xjtka&lanHkkZrhy flºkarke/khy
25. Arrange the needs as per Maslow’s xjtk ;ksX; ÿekus fygk %
need hierarchy in correct order : (A) lkekftd xjtkµlq j f{krrkfo"k;d
(A) Social needs—Safety needs— xjtkµvkRelUekukfo"k;d xjtkµ
Esteem needs—Psychological ekul'kkL=h; xjtk
needs (B) lq j f{krrkfo"k;d xjtkµ
(B) Safety needs—Esteem needs—Self vkRelUekukfo"k;d xjtkµ
actualisation needs— vkReiz d Vhdj.kkfo"k;d xjtkµ
Psychological needs ekul'kkL=h; xjtk
(C) Psychological needs—Social (C) ekul'kkL=h; xjtkµlkekftd
needs—Esteem needs—Self xjtkµvkRelUekukfo"k;d xjtkµ
actualisation needs vkReizdVhdj.kkfo"k;d xjtk
(D) Social needs—Psychological (D) lkekftd xjtkµekul'kkL=h;
needs—Esteem needs—Self xjtkµvkRelUekukfo"k;d xjtk
actualisation needs µvkReizdVhdj.kkfo"k;d xjtk
13 [P.T.O.
 DEC - 50313/III

26. The term ‘marketing’ refers to : 26. ^foi.ku* gh ladYiuk d'kk'kh lacaf/kr
(A) New product concepts and vkgs \
improvements
(A) uomRiknu ladYiuk o lq/kkj.kk
(B) Advertising and promotion
(B) tkfgjkr lao/kZu@dk;Zs
activities
(C) xzkgd ewY; vkf.k lek/kku ;koj Hkj
(C) A philosophy that stresses
ns.kkjs rRoKku
customer value and satisfaction
(D) foÿ; eksghesps fu;kstu
(D) Planning sales campaign

27. The term “marketing mix” 27. foi.ku feJ gh ladYiuk iq<hy ckchaps o.kZu

describes : djrs \

(A) A composite analysis of all (A) laLFksP;k varxZr rlsp ckgÓ i;kZoj.kk'kh
environmental factors inside lacaf/kr ?kVdkaps la;qDr fo'ys"k.k
and outside the firm
(B) mRiknu foÿhyk lgk∏;Hkwr Bj.kkÚ;k
(B) A series of business decisions
O;kolkf;d fu.kZ;kaph J`a[kyk
that aid in selling a product
(C) la L Fks p h foi.kufo"k;d 'kDrhLFkˇs
(C) A relationship between a firm’s
vkf.k frP;k O;kolkf;d derjrk ;krhy
marketing strengths and its
lac/a k
business weaknesses
(D) pkj O;wgjpukRed ?kVdkaps fof'k"V
(D) A blending of four strategic

elements to satisfy specific y{;ds a f Êr cktkjis B s p s lek/kku

target markets dj.;k;ksX; feJ.k

14
 DEC - 50313/III

28. Why do business spend a large
amount on advertising and
promotion when the product is in its
introduction stage ?
(A) Because that is the time when
the product is very profitable
28. ,[kkns mRiknu iz o s ' k voLFks r vlrka u k
O;olk;k}kjs tkfgjkr o lao/kZufo"k;d xfr&
fo/khaoj tkLr jDde dka [kpZ dsyh tkrs \
(A) dkj.k ;k dkyko/khr mRiknu vrh'k;
ykHknk;d fLFkrhr vlrs

(B) To ensure customers have the (B) xzkgdkauk mRiknukckcr ;ksX; ekfgrh
correct information about the vlY;kph [kk=h dj.;kdjhrk
product (C) mRiknu thoupÿkP;k brj voLFkkae/;s
(C) So that it can save the money tkfgjkrhoj ds y k tk.kkjk [kpZ
for advertising at all the other okpfo.;kP;k mÌs'kkus
stages of the life cycle
(D) uohu mRiknukcÌy laHkkO; xzkgdkauk
(D) To ensure that potential
ekfgrh izkIr Ogkoh ;k dfjrk
customers become aware of the
new product 29. ^^cktkjisB vnwjn`"Vh** gh ladYiuk ;kauh
29. The concept of “Marketing Myopia”
izpfyr dsyh %
was introduced by : (A) b- ts- eWdkFkhZ
(A) E.J. McCarthy (B) fFkvksMksj ysOghV
(B) Theodore Levitt
(C) fQyhi dksVyj
(C) Philip Kotler
(D) MCY;w- ts- LV°Vu
(D) W.J. Stanton
30. vlaxzghr fdjdksˇ foÿhps iq<hyiSdh ;ksX;
30. Which one of the following is an
mnkgj.k dks.krs \
example of non-store retailing ?
(A) e;kZfnr js[kk HkkaMkj
(A) Limited Line stores

(B) Super Markets

(B) fo'kky xzkgd HkkaMkj

(C) Tele Marketing (C) nwj/ouh foi.ku

(D) Discount stores (D) loyr HkkaMkj
15 [P.T.O.
 DEC - 50313/III

31. Which of the following is not an 31. [kkyhyiSdh dks.krs x`ghrd ykHkka'kkP;k
assumption of the MM theory for vlaca/krsP;k MM flºkark'kh fuxfMr ukgh \
irrelevance of dividends ?
(A) vfoosdh xaqro.kwdnkj
(A) Irrational investors
(B) HkkaMoyh ykHk o ykHkka'kklanHkkZrhy
(B) No tax discrimination on capital
djHksnkHksn nqtkHkko
gains and dividends
(C) O;ogkj ifjO;; ukgh
(C) No transaction costs

(D) No flotation costs

(D) mHkkj.kh ifjO;; ukgh

32. The only viable goal of financial 32. fofŸk; O;oLFkkiukps ,deso O;ogk;Z mfÌ"V
management is ........................... . Eg.kts ------------------------------ -

(A) Profit maximization (A) egŸke uQk

(B) Wealth maximization (B) egŸke laiRrh
(C) Sales maximization (C) egŸke foÿh
(D) Assets maximization (D) egŸke ftanxh
33. According to ............................., cost of
33. ------------------------------- P;k ers HkkaMoy ifjO;;
capital is the minimum required
Eg.kts mRiUukpk fdeku ijrkok fdaok HkkaMoyh
rate of earnings or the cut-off rate
[kpkZpk egŸke nj gks;-
of capital expenditure.
(A) gaV] fofYy;e o MksukYMlu
(A) Hunt, William and Donaldson

(B) James C Van Horne (B) tsEl lh oWu gkWuZ

(C) Soloman Ezra (C) lksykseu bljk

(D) Hampton, John (D) gsEiVu tkWu

16
 DEC - 50313/III

34. A motive for holding cash/near- 34. vkdfLed [kpZ Hkkxfo.;klkBh fdaok jks[k
cash as a cushion to meet jdesph ekx.kh iw.kZ dj.;klkBh vk/kkj
contingencies/demand for cash, is Eg.kwu jks[k fdaok jks[kln`'; toˇ ckˇx.;kP;k
termed as ......................... . w k ----------------------------- Eg.krkr-
gsry
(A) Precautionary motive (A) [kcjnkjhpk gsrw

(B) Transaction motive (B) O;ogkj gsrw

(C) Speculative motive (C) ifjdYiuk gsrw

(D) Compensating motive

(D) HkjikbZ gsrw
35. dji'pkr jks[k fuxZeu o jks[k varxZeu gh
35. The data requirement for .................... --------------------------- yk vko';d vl.kkjh
are after tax cash outflows and cash
ekfgrh gks;-
inflows.
(A) jks[k izokg fooj.k
(A) Cash flow statement
(B) fu/kh izokg fooj.k
(B) Fund flow statement
(C) HkkaMoyh vankti=d
(C) Capital budgeting
(D) yofpd vankti=d
(D) Flexible budgeting
36. iq<hy ekxk±iSdh dks.krk ekxZ oxˇqu dk;Z
36. Job analysis can be performed in all ewY;kadu dsys tk≈ 'kdrs \
of the following ways, except :
(A) uksdjh lksMwu tk.kkÚ;k deZpkÚ;kaP;k
(A) Interviews conducted with eqyk[krh
departing employees
(B) uksan oghps fo'ys"k.k
(B) Analysing log books
(C) rkfldk rRokuqlkj dk;Zjr deZpkÚ;kaps
(C) Observing hourly workers fujh{k.k
(D) Giving workers checklist to (D) deZ p kÚ;ka u k fof'k"V dk;Z djrka u k
indicate which tasks on the list dks . krh fofo/k dkes (dkefxjh)
are performed during the job djko;kph ;kckcr dk;Zlwph ns.ks
17 [P.T.O.
 DEC - 50313/III

37. Under the Factories Act no worker 37. fuekZ.kh (dkj[kkuk) dk;|kuqlkj dks.kR;kgh
is permitted to work for more than dkexkjkyk njfno'kh ---------------------------------
............................ hours in a day. rklkais{kk tkLr dke dj.;kph ijokuxh
ulrs-
(A) 8
(A) 8
(B) 9
(B) 9
(C) 10
(C) 10
(D) 24
(D) 24
38. Which method of performance
38. Js.khps ewY;ekiu izeki fu/kkZfjr dj.;klkBh
appraisal makes use of critical
dk;Z ewY;kadukP;k dks.kR;k iºrhr ispkRed
incidents to prepare rating scales ?
?kVukapk mi;ksx dsyk tkrks \
(A) Assessment centre
(A) ewY;ekiu dsaÊ
(B) Peer appraisal
(B) lgdkÚ;k}kjs ewY;ekiu
(C) Self appraisal
(C) Lo;a ewY;ekiu
(D) BARS
(D) cklZ (BARS)
39. A progressive system of discipline
39. f'kLrhP;k izxrh'khy iºrhr gs lekfo"V gksr
does not include this :
ukgh %
(A) Warning (A) rkfdn
(B) Discharge (B) eqDrkrk
(C) Slowdown (C) eanxfr
(D) Suspension (D) fuyacu
18
 DEC - 50313/III

40. Who introduced the concept of 40. xq.koŸkk orqZˇkph ladYiuk Hkkjrkr dq.kh
quality circles in India ? vk.kyh \

(A) P.V. Rao (A) ih-Ogh- jko

(B) Udai Pareek (B) mn; ikjh[k

(C) Dharani P. Sinha (C) /kj.kh ih- flUgk

(D) S.R. Udpa (D) ,l-vkj- mMik

41. Which one of the following is likely 41. iz f rdw y 'kks / ku'ks " kkoj ekr dj.;klkBh
to help in remedying an adverse [kkyhyiS d h dks . krh mik;;ks t uk ;ks X ;
balance of payment ? vkgs \

(A) Revaluation of currency (A) eqÊsps iqueZqY;kadu

(B) Devaluation of currency (B) eqÊsps voewY;u

(C) Reduction in income taxes (C) vk;djkr dikr

(D) Reduction in excise duty (D) vcdkjh 'kqYdkr dikr

42. Balance of payment is an application 42. 'kks/ku'ks"k gs ----------------------------- ;k rŸokps

of ................................ . mi;kstu vkgs-
(A) Single entry book-keeping (A) ,duksan iqLrikyu iºrh
(B) Double entry book-keeping (B) f}uksan iqLrikyu iºrh
(C) Either (A) or (B) (C) (A) fdaok (B) iSdh ,d
(D) Neither (A) nor (B) (D) (A) fdaok (B) ukgh
19 [P.T.O.
 DEC - 50313/III

43. Absolute Cost Advantage Theory 43. fujadq'k ifjO;; ykHk flºkarkph dYiuk
was propounded by ....................... . ------------------------------ ;kauh fnyh-

(A) Adam Smith

(A) vWMe fLeFk
(B) Ricardo
(B) fjdkMksZ
(C) Malthus
(C) ekYFk~l
(D) Marshall

44. Globalisation of financial services is

(D) ek'kZy

being promoted by : 44. foŸkh; lsokaps tkxfrdhdj.k ------------------ }kjs

(A) World Trade Organisation izofrZr dsys tkrs-
(B) International Finance (A) tkxfrd O;kikj la?kVuk
Corporation
(B) vkarjjk"V™h; foŸkh; egkeaMˇ
(C) International Bank for
Reconstruction and (C) tkxfrd iqujZpuk o fodkl vf/kdks"k
Development (D) vkarjjk"V™h; uk.ksfu/kh
(D) International Monetary Fund
45. EXIM(,fD>e) c°dsph LFkkiuk dks.kR;k
45. In which year was the EXIM Bank
o"khZ >kyh \
established ?
(A) 1983
(A) 1983
(B) 1984
(B) 1984

(C) 1982 (C) 1982

(D) 1985 (D) 1985

20
 DEC - 50313/III

46. Comparative cost advantage 46. vkarjjk"V™h; O;kikjkr rqyukRed ykHkkpk

proposition in international trade flºkar --------------------------- ;ka u h eka M yk
was propounded by : vkgs-
(A) Adam Smith (A) vWMe fLeFk
(B) D. Ricardo (B) MsfOgM fjdkMksZ
(C) J.A. Frankel (C) ts-,- ›°dsy
(D) J.M. Fleming (D) ts-,e- ∂ysfeax
47. The item labelled ‘interest, profit 47. O;kt] uQk vkf.k ykHkka ' k ;k la K k
and dividends’ is included vl.kkÚ;k ?kVdkaph izfo"Vh O;kikj 'kks/ku&
in Balance of Payments as an entry 'ks"kkP;k lanHkkZr ------------------------------ ys[;kr
of ........................ . dsyh tkrs-
(A) Capital Account (A) HkkaMoyh ys[kk
(B) Financial Account (B) foŸkh; ys[kk
(C) Current Account Visibles (C) n`"; pkyw ys[kk
(D) Current Account invisibles (D) vn`"; pkyw ys[kk
48. Which of the following is not an 48. iq<hyiSdh dks.krh laLFkk vkarjjk"V™h; foŸkh;
international financial institution ? laLFkk ukgh \
(A) UNESCO (A) ;qusLdks
(B) IMF (B) vkarjjk"V™h; uk.ksfu/kh
(C) IDA (C) vkarjjk"V™h; fodkl laLFkk
(D) IBRD (D) vkarjjk"V™h; iqujZpuk o foŸkh; vf/kdks"k
21 [P.T.O.
 DEC - 50313/III

49. When one country has lower 49. ts a O gk ,[kk|k ns ' kkyk nq l Ú;k ns ' kkP;k
opportunity cost of producing a good rqyusr oLrq fdaok lsok fufeZrhlkBh la/kh
or service than others it is ........... . ijhO;;kpk ykHk ?ks r k ;s r ks rs a O gk R;kl
-------------------- Eg.krkr-
(A) Comparative advantage
(A) rqyukRed Qk;nk
(B) Competitive advantage
(B) Li/kkZRed Qk;nk
(C) Advantage of situation
(C) ifjfLFkrhpk Qk;nk
(D) Policy advantage
(D) /kksj.kkpk Qk;nk
50. A ban on trade in a particular
50. ,dk fof'k"V ns'kk'kh] fof'k"V mRiknukP;k
commodity with a particular country
lanHkkZr izfrca/k ?kky.;kP;k 'kkldh; /kksj.kkl
is called .............................. . ------------------------------- Eg.krkr-
(A) Protection
(A) laj{k.k
(B) Embargo
(B) O;kikj rgdwch
(C) Dumping
(C) voiaqtu
(D) Trade treaty
(D) O;kikj rg
51. Which of the Accounting Standard
51. [kkyhyiSdh dks.krs ys[kkadu ekud (AS)
(AS) has been withdrawn and bULVhVÓwV vkWQ pkVZMZ vdkmUVVl~ vkWQ
merged with another Accounting bafM;kus ekxs ?ks≈u nqlÚ;k ys[kkadu ekudkr
Standard in 2003 by ICAI ? 2003 o"khZ lekfo"V dsys vkgs \
(A) AS 11 (A) AS 11

(B) AS 8 (B) AS 8

(C) AS 7 (C) AS 7

(D) AS 3 (D) AS 3
22
 DEC - 50313/III

52. ‘Social Accounting’ is concerned 52. ^lkekftd ys[kkadu* gs [kkyhyiSdh dks.kR;k

with the measurement and discloser ckchps ekstekiu o izdVhdj.kk'kh laca/khr
of : vkgs \
(A) Efforts to abolish caste system (A) tkrh O;oLFksP;k mUewyukps iz;Ru
(B) Cost and benefits to the society (B) O;kolkf;d laLFksP;k dkedktkeqˇs
as a result of the activities of lektkr gks.kkÚ;k ykHk vkf.k O;;
the business enterprise (C) deZpkjh dY;k.kklkBh dsysys iz;Ru
(C) Attempts to seek welfare of (D) jktdh; i{kkl ns.kxh
employees
53. lkglh HkkaMoykrwu ckgsj iM.;kpk ekxZ
(D) Donation to political parties Eg.kts ---------------------- -
53. Exit Route of Venture capital is : (A) tursl Hkkxfoÿh
(A) Going public (B) dkedkt lq/kkj.kk
(B) Upgrading the activities (C) ok<ho xqaro.kwd
(C) Further investment (D) uokekxZ pks[kky.ks
(D) Diversion 54. mPp tks[khe] mPp ra=Kku o mToy HkforO;
54. Equity investment in high risk, vl.kkÚ;k izdYikr lkekU; Hkkxkph xqra o.kwdhl
-------------------- eg.krkr-
hi-tech and high potential proposal
is known as : (A) e/kqj lkekU; Hkkx HkkaMoy
(A) Sweat equity capital (B) izFker%p fodys tk.kkjs lkekU; Hkkx
(B) Maiden equity capital HkkaMoy
(C) Venture equity capital (C) lkglh lkekU; Hkkx HkkaMoy

(D) Promotor equity capital (D) izorZdkps lkekU; Hkkx HkkaMoy

23 [P.T.O.
 DEC - 50313/III

55. The following estimations are given 55. ,dk laLFksus fof'k"V izLrkokaoj [kkyhy vankt
by a firm for specific proposals :
orZoys vkgsr \
Degree of Expected
tks[khesps izek.k visf{kr ijrkok
Risk Return
vYi 24%
Low 24%
Medium Low 28% e/;e vYi 28%

Medium 33% e/;e 33%

Medium High 39% e/;e mPp 39%

High 42%
mPp 42%
The firm has the following proposals
with it :
laLFksdMs [kkyhy izLrko vkgsr \

High Risk Expected Rate mPp tks[khe izLrko visf{kr ijrkok nj

Proposal of Return izLrko v 39%
Proposal A 39% izLrko c 37%
Proposal B 37%
e/;e tksf[ke izLrko
Medium Risk Proposal
izLrko d 34%
Proposal C 34%
Low Risk Proposal
vYi tksf[ke izLrko

Proposal D 22% izLrko M 22%

Which of the above proposal can be ojhyiSdh dks.krk izLrko laLFksus fLodkjkoh \
accepted by the firm ?
(A) izdYi v
(A) Project A
(B) izdYi c
(B) Project B

(C) Project C (C) izdYi d

(D) Project D (D) izdYi M
24
 DEC - 50313/III

56. Which of the following is not a tool 56. iq < hyiS d h dks . krs foÿ; la o /kZ u kps ra =
of sales promotion ? ukgh \
(A) Sales contests (A) foÿ; Li/kkZ
(B) Point of purchase display (B) [kjsnh LFkˇkojhy izn'kZu
(C) Public relation
(C) tulaidZ
(D) Free gifts
(D) HksVoLrw
57. ................................. means charging
57. fu"Bkoku miHkksDR;kauk ftad.;kP;k gsrwus
fairly low price for high quality
ntsZnkj oLrw deh fdaerhoj miyC/k d:u
offering to win loyal consumers.
ns.ks Eg.kts ----------------------------- -
(A) Value Pricing
(A) ewY;kf/k"Bhr fdaer
(B) Perceived Pricing
(B) vkdyu ;ksX; fdaer
(C) Make-up Pricing
(C) vf/kifjO;; fdaer
(D) Target-return Pricing
(D) y{;kf/k"Bhr ijrkok fdaer
58. Which one of the following is not

related to business ethics ? 58. iq<hyiSdh dks.krh ckc O;kolkf;d furh'kh

lacfa /kr ukgh \
(A) Social responsibility of business
(A) O;olk;kps lkekftd nkf;Ro
(B) Environmental ethics

(C) Development of Organisational

(B) i;kZoj.kh; furh

culture (C) la?kVu laLœrhps fodlu

(D) Ecological consciousness (D) Hkw&'kkfL=; ltxrk
25 [P.T.O.
 DEC - 50313/III

59. ............................. is quoted as saying 59. ^^iz R ;s d >.k gk dkghrjh fodw u p txr
that “everyone lives by selling vlrks** gs fo/kku ----------------------------- ;kaps
something”.
vkgs-
(A) Bill Gates
(A) fcy xsVl~
(B) Robert Louis Stevenson
(B) jkWcVZ ywbZl fLVOgulu
(C) Arthur Miller
(C) vkWFkZj feyj
(D) Henry Ford

60. The way in which the product is

(D) gsUjh QksMZ
developed to meet the customers 60. xzkgdkP;k xjtk iw.kZ dj.;klkBh ,[kkns
need refers to : mRiknu T;k izdkjs miyC/k d:u fnys tkrs
(A) New product concept and R;kl %
improvements
(A) uohu mRiknu ladYiuk o lq/kkj.kk
(B) Selling
(B) foÿh
(C) Advertising and promotion
(C) tkfgjkr vkf.k foÿ; o`ºh fÿ;k
(D) Place and distribution
activities (D) LFkku o forj.k fÿ;k
61. .............................. is a method of 61. deZpkÚ;kus dsysY;k dkekps la[;kRed o
evaluation of quantitative and xq.kkRed ewY;ekiu dj.;kph iºrh Eg.kts
qualitative aspects of work done by ------------------------------- gks;-
the employee.
(A) xq.kekiu (xq.koŸkk x.ku)
(A) Merit rating

(B) Quality assessment

(B) xq.koŸkk ewY;ekiu

(C) Performance appraisal (C) dkefxjh ewY;ekiu

(D) Work appraisal (D) dk;Z ewY;ekiu

26
 DEC - 50313/III

62. Off the job tranining does not 62. dk;ZLFkˇkckgsjhy izf'k{k.kkr varHkwZr gksr
include : ukgh %

(A) Role Playing (A) Hkwfedk oBfo.ks

(B) Lecture Method (B) O;k[;ku iºrh

(C) Coaching
(C) ekxZn'kZu (dksfpax)
(D) Conference or discussion
(D) ifj"kn fdaok ppkZ
63. Which one of the following is not the
63. [kkyhyiSdh dks.krk cfgxZr eqyk[krhpk gsrw
purpose of exit interview ?
fdaok mÌs'k ukgh \
(A) To try to uncover the real
(A) deZpkÚ;kus uksdjh lksM.;kekxps [kjs
reason behind the quitting by
dkj.k 'kks/k.ks
an employee
(B) myk<kyh ekxhy la H kkO; dkj.kka p k
(B) To locate the probable reasons
'kks/k ?ks.ks
that contribute to turnover

(C) lks M w u tk.kkÚ;k deZ p kÚ;kyk R;kps

(C) To assure the departing

employee of his rights and

vf/kdkj o feˇ.kkjs Qk;ns ;kcÌy

benefits vk'oLr dj.ks

(D) To facilitate the quick (D) deZpkÚ;kyk rRijrsus dk<wu Vkd.;kph

termination of an employee izfÿ;k lqyHk dj.ks

27 [P.T.O.
 DEC - 50313/III

64. Match the pairs : 64. tksMÓk tqˇok %

List I lwph I

(i) Productivity (i) mRikndrk

(ii) Employee welfare (ii) deZpkjh dY;k.k
(iii) Trend analysis (iii) fLFkR;arj izo`Ÿkh fo'ys"k.k
(iv) Assessment centre (iv) ewY;ekiu dsaÊ
List II lwph II

(a) Technique that evaluates (a) deZpkÚ;kaph lwIr {kerk ewY;ekiu

employee potential ra=
(b) Efforts to make life worth living (b) dkexkjka p s thoueku tx.;k;ks X ;
for workmen cufo.;kps iz;Ru
(c) Study of firms past employment (c) O;olk; laLFksP;k Hkwrdkyhu jkstxkj
needs to predict future needs xjtkaP;k vk/kkjs Hkfo";dkyhu xjtkapk
(d) Ratio of inputs to output
vankt dj.;kps ra=

Consider the factors given in List I

(d) fufo"Vh&mfÌ"Vh vuqikr
and List II and select appropriate lwph I vkf.k lwph II e/khy ?kVd fopkjkr
order of option : ?ksowu lq;ksX; i;kZ;ÿe fuoMk %
Codes : ladsr %
(i) (ii) (iii) (iv) (i) (ii) (iii) (iv)

(A) (a) (c) (d) (b) (A) (a) (c) (d) (b)

(B) (b) (a) (c) (d) (B) (b) (a) (c) (d)

(C) (c) (d) (b) (a) (C) (c) (d) (b) (a)

(D) (d) (b) (c) (a) (D) (d) (b) (c) (a)
28
 DEC - 50313/III

65. The most common activities 65. euq";cˇ fu;kstuk varxZr dsY;k tk.kkÚ;k
performed by HR which are lokZ r lkekU; xrhfo/kha i S d h dks . kR;k

outsourced, are : xrhfo/kh cghxZr ÚksrkaekQZr iw.kZ dsY;k

tkrkr-
(A) Recruitment and selection
(A) Hkjrh o fu;qDrh
(B) Occupational health, payroll,

pensions and training

(B) O;kolkf;d vkjksX;] ixkj iqfLrdk]
fuo`Ÿkh osru vkf.k izf'k{k.k
(C) Human Resource Planning
(C) euq";cˇ fu;kstu
(D) Assessment Centres
(D) eqY;kadu dsaÊs
66. Which of the following is not the
66. iq<hyiSdh dks.krs tkxfrd O;kikj la?kVusps
function of WTO ?
dk;Z ukgh \
(A) To facilitate multilateral trade
(A) cgq f o/k O;kikj djkjkyk lgk∏;
agreement
dj.ks
(B) To provide forum for
(B) okVk?kkVhlkBh O;klihB miyC/k d:u
negotiation
ns.ks
(C) To administer trade policy
(C) O;kikjh /kksj.kkapk vk<kok ?ks.kkÚ;k ;a=.ksps
review mechanism
fu;eu dj.ks
(D) To promote global economic (D) tkxfrd vkfFkZ d LFkS ; kZ p s iz o rZ u
stability dj.ks
29 [P.T.O.
 DEC - 50313/III

67. ............................... is defined as 67. fons'kh oLrwP;k iqjoBÓkP;k Úksrkyk LFkkfud

‘substitution of domestic source of vFkok ns'kh oLrwapk iqjoBk Úksr fuekZ.k dj.ks

supply’ for foreign source of supply. Eg.kts ---------------------------- -

(A) Export substitution (A) fu;kZr i;kZ;hdj.k

(B) Import substitution (B) vk;kr i;kZ;hdj.k

(C) Commodity substitution (C) oLrq i;kZ;hdj.k

(D) Trade substitution (D) O;kikj i;kZ;hdj.k

68. Which of the following is not the 68. iq<hyiSdh dks.krk ^FksV fons'kh xqaro.kwdhpk*

mode of foreign direct investment ?

izdkj ukgh \

(A) Wholly owned subsidiary

(A) laiw.kZi.ks ekydhph midaiuh

(B) Joint venture

(B) la;qDr lkgl

(C) Franchisee
(C) ›aspk;>h

(D) Acquisition
(D) laiknu
30
 DEC - 50313/III
69. Match the pairs and select the 69. tksMÓk tqˇok vkf.k [kkyh fnysY;k lafgrsrwu
correct answer from the codes given ;ksX; mRrj fuoMk %
below :
lwph I
List I
(a) cgqjk"V™h; egkeaMˇ
(a) Multinational Corporation
(b) nq∏;e daiuh
(b) Subsidiary
(c) lgk∏;d
(c) Associate
(d) fons'kh layXurk
(d) Foreign Affiliate
lwph II
List II
(i) ;teku ns ' kka r uks a n .khœr >kys y h
(i) Incorporated company in the
o 50% is { kk vf/kd ernkukpk
host country which holds more
vf/kdkj vl.kkjs izeaMˇ
than 50% voting power
(ii) ;teku ns'kkr dk;Zjr vl.kkjh daiuh
(ii) Enterprise in the host country
in which investor owns at least
T;ke/;s xaqro.kwdnkjkatoy 10% is{kk
10% of the voting power
vf/kd ernkukpk vf/kdkj vkgs

(iii) Investor who is resident of

(iii) nq l Ú;k ns ' kkpk jfgoklh vl.kkjk
another country and has lasting xq a r o.kw d nkj T;kpk da i uhP;k
interest in the management O;oLFkkiukr dk;eLo:ih fgr&
laca/k vkgs
(iv) Corporate enterprises
comprising of parent company (iv) iSŸk`d daiuh o frps fons'kh lgk∏;d
and its foreign affiliate ;kapk leqPp; vl.kkjs egkeaMˇ
Codes : ladsr %
(a) (b) (c) (d) (a) (b) (c) (d)

(A) (iv) (i) (ii) (iii) (A) (iv) (i) (ii) (iii)
(B) (i) (ii) (iii) (iv) (B) (i) (ii) (iii) (iv)
(C) (iii) (iv) (ii) (i) (C) (iii) (iv) (ii) (i)
(D) (i) (iii) (ii) (iv) (D) (i) (iii) (ii) (iv)
31 [P.T.O.
 DEC - 50313/III

70. When a change in demand and 70. tsaOgk ekx.kh vkf.k iqjoBÓkrhy cnykeqˇs
supply alters, the basic
fons'kkr izkIr dsysys mRiUu vFkok dsysyk
circumstances under which earned
[kpZ ;ke/ks ewyHkwr cny ?kMwu ;srkr] R;kl
or spent abroad is called ........... .
---------------------------- Eg.krkr-
(A) Structural disequilibrium
(A) lajpukRed vlarqyu
(B) Technological disequilibrium
(B) rkaf=d vlarqyu
(C) Secular disequilibrium

(D) Cyclical disequilibrium (C) nh?kZdkyhu vlarqyu

71. Which of the following income from (D) pÿkdkj vlarqyu

land situated in India is an
71. Hkkjrh; 'ksrhiklwu feˇkysys iq<hyiSdh dks.krs
agricultural income exempt from
mRiUu vk;dj dk;|kP;k n`"Vhus dj ekQ
income tax ?
vkgs \
(A) Income from Brick Making
(A) ohVk cufo.;kiklwu mRiUu
(B) Prize from Govt. of

Maharashtra on account of (B) egkjk"V™ 'kklukdMwu /kkU;kps vf/kd

higher yield of crop mRiknu ?ksrY;kcÌy feˇkysys c{khl
(C) Dividend from a company
(C) 'ksrh dj.;kÚ;k daiuhdMwu feˇ.kkjk
engaged in agriculture
ykHkka'k
(D) Compensation received from
(D) iqjkeqˇs /kkU;kps uqdlkuhcÌy foek daiuh&
insurance company for loss of

crop due to flood dMwu feˇ.kkjh uqdlku HkjikbZ

32
 DEC - 50313/III

72. The maximum amount on which 72. dj vkdkj.kh o"kZ 2012&13 P;k lanHkkZr

income tax is not chargeable for uksna .khœr Hkkxhnkjh laLFksyk vk;eqDr mRiUukph

A.Y. 2012-13 in case of Registered

e;kZnk iq<hy ,d vkgs %
Partnership Firm is :
(A) ` 3]00]000
(A) ` 3,00,000
(B) ` 2]00]000 iqLrdh u∂;krhy
(B) ` 2,00,000 of Book profit
(C) ` 1]50]000 fdaok iqLrdh u∂;kP;k
(C) ` 1,50,000 or ` 90% of book
90% ;kiSdh ts tkLr vlsy rs
profit whichever is more

(D) ` fujad
(D) ` Nil

73. dj vkdkjkph o"kZ 2012&13 lkBh [kkyhyiSdh

73. Education cess is leviable for A.Y.

dks.kkl f'k{k.k midj ykxrks \

2012-13 in case of :

(A) O;Drh vkf.k la;qDr fganq dqVaqc

(A) Individual and HUF

(B) Educational institutions only (B) QDr f'k{k.k laLFkk

(C) All assessees (C) loZ djnkrs

(D) Recognised universities (D) ekU;rkizkIr fonÓkihBs

33 [P.T.O.
 DEC - 50313/III

74. Senior citizen as per Income Tax 74. vk;dj dk;|kUo;s ofj"B ukxfjd Eg.kts
Act means a person who have T;kus ---------------------------- o;kaph e;kZnk
attained age of : xkByh vkgs-
(A) 60 years (A) 60 o"kZ
(B) 62 years (B) 62 o"kZ
(C) 70 years (C) 70 o"kZ
(D) 65 years (D) 65 o"kZ
75. A Ltd. has incurred for expenditure 75. O;olk;k'kh la c a / khr vlys Y ;k va r xZ r
on in house research related to la'kks/kukoj A Ltd. us iwoZ o"kZ 2011&12
business during P.Y. 2011-12. e/;s iq<hyizek.ks [kpZ dsyk vkgs-
` `

Land for R&D Building 50,00,000 la'kks/ku o fodkl bekjrhph tehu 50]00]000
Building constructed 1,00,00,000 bekjrhps cka/kdke 1]00]00]000
Machinery 2,00,00,000 ;a= lkeqxzh 2]00]00]000
Total 3,50,00,000 3]50]00]000
What will be amount of deduction vk;dj dk;nk] 1961 rhy dye 35(2AB)
available u/s 35(2AB) of Income Tax uqlkj dj vkdkj.kh o"kZ 2012&13 lkBh
Act, 1961 for A.Y. 2012-13 ? daiuhyk fdrh otkoV feˇsy \
(A) ` 35,00,000 (A) ` 35,00,000

(B) ` 7,00,00,000 (B) ` 7,00,00,000

(C) ` 6,00,00,000 (C) ` 6,00,00,000

(D) ` 4,50,00,000 (D) ` 4,50,00,000

34
 DEC - 50313/III

ROUGH WORK

35 [P.T.O.
 DEC - 50313/III

ROUGH WORK

36