No.

of Printed Pages : 24 PCO-01

CERTIFICATE IN BUSINESS SKILLS (CBS)/DIPLOMA
IN PRODUCTION OF VALUE ADDED PRODUCTS
FROM CEREALS, PULSES AND OILSEEDS
(DPVCPO)/DIPLOMA IN VALUE ADDED PRODUCTS
FROM FRUITS AND VEGETABLES
(DVAPFV)/DIPLOMA IN WATERSHED MANAGEMENT
(DWM)/DIPLOMA IN DAIRY TECHNOLOGY
(DDT)/DIPLOMA IN MEAT TECHNOLOGY (DMT)
Term End Examination, June, 2021
PCO-01 : PREPARATORY COURSE IN COMMERCE
Time : 2 Hours Maximum Marks : 50

GENERAL INSTRUCTIONS
1. All questions are compulsory. Each question carries 1 mark.
2. No cell phones, calculators, books, slide-rules, notebooks or written notes, etc. will
be allowed inside the examination hall.
3. You should follow the instructions given by the Centre Superintendent and by the
Invigilator at the examination venue. If you violate the instructions, you will be
disqualified.
4. Any candidate found copying or receiving or giving assistance in the examination
will be disqualified.
5. The Question Paper and the OMR Response Sheet (Answer Sheet) would be
supplied to you by the Invigilators. After the examination is over, you should hand
over the OMR Response Sheet to the Invigilator before leaving the examination
hall. Any candidate who does not return the OMR Response Sheet will be
disqualified and the University may take further action against him/her.
6. All rough work is to be done on the question paper itself and not on any other
paper. Scrap paper is not permitted. For arriving at answers you may work in the
margins, make some markings or underline in the test booklet itself.
7. The University reserves the right to cancel the result of any candidate who
impersonates or uses/adopts other malpractices or uses any unfair means. The
University may also follow a procedure to verify the validity of scores of all
examinees uniformly. If there is substantial indication that your performance is not
genuine, the University may cancel your result.

P. T. O.
 How to fill up the information on the OMR Response Sheet
(Examination Answer Sheet)
1. Write your complete Enrolment No. in 9 digits. This should correspond to the
enrolment number indicated by you on the OMR Response Sheet. Also write your
correct name, address with pin code in the space provided. Put your signatures on
the OMR Response Sheet with date. Ensure that the Invigilator in your
examination hall also puts his signatures with date on the OMR Response Sheet at
the space provided.

2. On the OMR Response Sheet student’s particulars are to be filled in by blue/black

ball pen also. Use blue/black ball pen for writing the Enrolment No. and
Examination Centre Code as well as for blackening the circle bearing the correct
answer number against the serial number of the question.

3. Do not make any stray remarks on this sheet.

4. Write correct information in numerical digits in Enrolment No. and Examination

Centre Code Columns. The corresponding circle should be dark enough and should
be filled in completely.

5. Each question is followed by four probable answers which are numbered (1), (2), (3)
and (4). You should select and show only one answer to each question considered by
you as the most appropriate or the correct answer. Select the most appropriate
answer. Then by using blue/black ball pen, blacken the circle bearing the correct
answer number against the serial number of the question. If you find that answer
to any question is none of the four alternatives given under the question, you
should darken the circle with ‘0’.

6. No credit will be given if more than one answer is given for one question. Therefore,
you should select the most appropriate answer.

7. You should not spend too much time on one question. If you find any particular
question difficult, leave it and go to the next. If you have time left after answering
all the questions, you may go back to the unanswered question.

8. There is no negative marking for wrong answers.

PCO–01 (2)
1. The owner of the firm records his medical expenses in the firm’s income statement.

Indicate the principle that is violated.

(1) Cost concept (2) Prudence

(3) Full disclosure (4) Entity concept

2. Which is not a fundamental accounting assumption ?

(1) Going concern (2) Consistency

(3) Accrual (4) Materiality

3. Basic function financial accounting is to :

(1) record all transactions

(2) find out gross profit only

(3) find out net profit only

(4) record, classify and summarize the business transactions in a significant and

systematic manner

4. A person who owes money against sale of goods to a firm is known as :

(1) Creditor (2) Debtor

(3) Owner (4) None of these

5. Which of the following is not a limitation of accounting ?

(1) Based on accounting conventions

(2) Evidence in legal matters

(3) Affected by window dressing

(4) Omission of qualitative information

PCO–01 (3) P. T. O.
6. Which of the following is correct ?

Assets Liabilities Capital

(`) (`) (`)

(1) 7,85,000 1,25,000 6,60,000

(2) 8,20,000 2,80,000 11,00,000

(3) 9,55,000 1,15,000 8,20,000

(4) 5,42,000 6,54,000 1,12,000

7. Errors are :

(1) Undetected mistakes (2) Intentional mistakes

(3) Frauds (4) Unintentional mistakes

8. A compound journal entry :

(1) Involves more than two accounts.

(2) Generally extends to overall pages.

(3) Does not require narration.

(4) None of the above

9. A Ledger is called a book of :

(1) Primary entry (2) Secondary entry

(3) Final entry (4) None of these

10. Types of accounts shown in balance sheet are :

(1) Nominal and Personal Accounts

(2) Real and Nominal Accounts

(3) Real and Personal Accounts

(4) Real, Nominal and Personal Accounts

PCO–01 (4)
11. Total of the purchases book is posted to :

(1) The credit of the Sales Account

(2) The debit of the Purchases Account

(3) The credit of the Capital Account

(4) The credit of the Purchase Return Account

12. Bank Reconciliation Statement is prepared by :

(1) Creditors (2) Debtors

(3) Bank (4) Accountholder

13. A Trial Balance is :

(1) A statement (2) A summary

(3) An account (4) None of these

14. Sales book is meant for recording :

(1) All types of sales (2) Credit sale of goods

(3) Cash sale (4) Cash and credit sales

15. If Ram has purchased goods on credit, the entry will be recorded :

(1) In the Cash Book (2) In the Purchases Book

(3) In Journal Proper (4) In Petty Cash Book

16. Which of the following equations is correct ?

(1) Assets + Capital = Liabilities

(2) Assets – Liabilities = Capital

(3) Assets + Liabilities = Capital

(4) None of the above

PCO–01 (5) P. T. O.
17. Accrual concept is based on :

(1) Matching concept (2) Dual Aspect concept

(3) Cost concept (4) Going Concern concept

18. Which of the following is capital expenditure ?

(1) Wages

(2) Wages paid for building construction

(3) Repair expenses of building

(4) Advertisement expenses

19. Which of the following is not a sub-field of accounting ?

(1) Financial Accounting (2) Book-keeping

(3) Management Accounting (4) Cost Accounting

20. A system of advancing a fixed amount to petty cashier periodically is

called :

(1) Single entry system

(2) Double entry system

(3) Imprest system

(4) Temporary advance system

21. Generally accounts under single entry system are maintained by :

(1) Sole Trader (2) Company

(3) Government (4) Firm

PCO–01 (6)
22. Closing stock is shown in financial statement at :

(1) Cost price

(2) Realisable value

(3) Cost price or realisable value which is greater

(4) Cost price or realisable value whichever is less

23. Cash book is a type of .............. but can be treated as .............. of account.

(1) subsidiary book, principal book

(2) principal book, subsidiary book

(3) subsidiary book, subsidiary book

(4) None of the above

24. Riti’s Capital Account is a :

(1) Personal Account

(2) Real Account

(3) Nominal Account

(4) Real as well as Personal Account

25. A withdrawal of cash from business by the proprietor is credited to :

(1) Drawings Account (2) Capital Account

(3) Cash Account (4) Profit & Loss Account

26. ` 5,000 paid as wages for installing a machine should be debited to :

(1) Wages Account (2) Machinery Account

(3) Capital Account (4) Cash Account

PCO–01 (7) P. T. O.
27. Trading Account is prepared to find out .......... .

(1) Cost of goods produced (2) Net profit/net loss

(3) Cost of goods sold (4) Gross profit

28. A cheque payable at the counter of the bank without identification is called :

(1) Bearer cheque (2) Crossed cheque

(3) Order cheque (4) Specific cheque

29. Purchases returns journal is called :

(1) Return Outwards Journal (2) Return Inwards Journal

(3) Purchases Book (4) Invoice Book

30. Noting charges are ultimately borne by :

(1) Drawer (2) Drawee

(3) Payee (4) Bank

31. If the profit is 1/4 of sales, then it is :

(1) 1/2 of the cost price (2) 1/3 of the cost price

(3) 1/4 of the cost price (4) 1/5 of the cost price

32. Goods sold to Suruchi for ` 320 were recorded in his account as ` 230. In the

rectifying entry Suruchi’s account will be debited with :

(1) ` 90 (2) ` 230

(3) ` 320 (4) ` 550

PCO–01 (8)
33. Cost of goods purchased is ` 70,000; sales ` 1,40,000 and closing stock ` 10,000. The

gross profit would be :

(1) ` 80,000 (2) ` 10,000

(3) ` 75,000 (4) ` 2,00,000

34. Depreciation is provided on :

(1) Current Assets (2) Intangible Assets

(3) Fixed Assets (4) Fictitious Assets

35. If cash is ` 10,000; land ` 20,000; furniture ` 4,000 and bills payable ` 8,000 in a

balance sheet on a given date, the amount of capital would be :

(1) ` 32,000 (2) ` 16,000

(3) ` 26,000 (4) ` 20,000

36. Sales is equal to :

(1) Cost of goods sold + Gross profit

(2) Closing stock + Gross profit

(3) Closing stock – Gross profit

(4) Gross profit – Cost of goods sold

37. Capital on January 1, 2017 was ` 25,000. On October 1, 2017 proprietor introduced

a further capital of ` 3,000. The interest at 5% p.a. is to be allowed on capital. The

interest on capital till December 31, 2017 will be :

(1) ` 1,250 (2) ` 1,287.50

(3) ` 1,750 (4) ` 1,325

PCO–01 (9) P. T. O.
38. Excess of debit in Profit & Loss Account is called :

(1) Net Profit (2) Net Loss

(3) Gross Profit (4) Gross Loss

39. Depreciation is calculated from the date of :

(1) purchase of asset

(2) receipt of asset at business premises

(3) asset put to use

(4) asset installed

40. Which of the following is not a liquid asset ?

(1) Prepaid Expenses (2) Cash

(3) Bills Receivable (4) Debtors

41. Goods given away as charity would be credited to :

(1) Charity Account (2) Cash Account

(3) Purchases Account (4) Profit & Loss Account

42. Payment done by the accountholder through issuing a cheque is entered

in :

(1) the pass book at the time of issuing the cheque

(2) the pass book at the time of presenting the cheque to the bank for payment

(3) the cash book at the time of issuing the cheque

(4) Both (2) and (3)

PCO–01 ( 10 )
43. Long-term liabilities are such obligations which are to be satisfied :

(1) Within one year (2) Within 6 months

(3) More than one year (4) None of these

44. Patent is a :

(1) Fictitious Asset (2) Tangible Asset

(3) Intangible Asset (4) Expense

45. Which account is generally used for rectification of one-sided

errors ?

(1) Capital Account (2) Suspense Account

(3) Drawings Account (4) Cash Account

46. Excess of income over expenditure is a :

(1) Capital Loss (2) Capital Gain

(3) Revenue Loss (4) Revenue Profit

47. Which of the following items are charged to Trading Account ?

(1) Carriage outwards (2) Wages

(3) Rent (4) Salaries

48. Outstanding rent giving in Trial Balance will be shown in :

(1) Purchases Account

(2) Cash Account

(3) Liabilities side of Balance Sheet

(4) Profit & Loss Account

PCO–01 ( 11 ) P. T. O.
49. Current liabilities include :

(1) Outstanding expenses (2) Accrued income

(3) Prepaid rent (4) Bank balance

50. Which one of the following errors might not upset the Trial Balance ?

(1) Error of wrong balancing of account

(2) Error of casting

(3) Error of principle

(4) Error of forwarding

PCO–01 ( 12 )
 ih- lh- vks--01
vuktksa] nkyksa ,oa fryguksa ls ewY; laof/kZr mRiknksa ds
mRiknu esa fMIyksek dk;ZØe ¼Mh ih oh lh ih vks½@Qyksa
,oa lfCt;ksa ls ewY; laof/kZr mRiknksa esa fMIyksek
¼Mh oh , ih ,Q oh½@tylaHkj izca/ku esa fMIyksek dk;ZØe
¼Mh MCY;w ,e½@Msjh izkS|ksfxdh esa fMIyksek
¼Mh Mh Vh½@ekal izkS|ksfxdh esa fMIyksek ¼Mh ,e Vh½
l=kkar ijh{kk] twu] 2021
ih- lh- vks-&01 % okf.kT; esa izkjafHkd ikB~;Øe
le; : 2 ?k.Vs vf/kdre vad : 50

lkekU; funsZ"k
1. lHkh iz'u vfuok;Z gSaA izR;sd iz'u 1 vad dk gSA
2. ijh{kk d{k ds vanj lsyQksu] dSydqysVlZ] iqLrdsa] LykbM&:Yl] uksVcqDl ;k fyf[kr uksV~l] bR;kfn ys
tkus dh vuqefr ugha gSA
3. vkidks ijh{kk LFky ij dsna z O;oLFkkid o fujh{kd ds }kjk fn, x;s funsZ’kksa dk vuqikyu djuk gksxkA
,slk u djus ij vkidks v;ksX; ?kksf”kr fd;k tk,xkA
4. dksbZ ijh{kkFkhZ udy djrs ;k djkrs gq, idM+k tkrk gS rks mls v;ksX; ?kksf”kr dj fn;k tk,xkA
5. vkidks fujh{kd }kjk iz’ui= rFkk vks- ,e- vkj- mŸkj i=d iznku fd;k tk,xkA ijh{kk lekIr gks tkus
ds i’pkr~] ijh{kk d{k NksM+us ls igys vks- ,e- vkj- mŸkj i=d dks fujh{kd dks lkSai nsaA fdlh ijh{kkFkhZ
}kjk ,slk u djus ij mls v;ksX; ?kksf”kr dj fn;k tk,xk rFkk fo’ofo|ky; mlds f[kykQ vkxs
dk;Zokgh dj ldrk gSA
6. lHkh jQ dk;Z iz’ui= ij gh djuk gS] fdlh vU; dkxt ij ughaA LØSi isij dh vuqefr ugha gSA mŸkj
nsrs le; vki mŸkj&iqfLrdk esa gh gkf’k;s dk iz;ksx dj ldrs gSa] dqN fu’kku yxk ldrs gSa ;k js[kkafdr
dj ldrs gSaA
7. fo’ofo|ky; dks ;g vf/kdkj gS fd fdlh ijh{kkFkhZ }kjk vuqfpr O;ogkj ;k vuqfpr lk/kuksa dk iz;ksx
djus ij mlds ifj.kke dks jí dj nsA fo’ofo|ky; dks Hkh pkfg, fd og lHkh ijh{kkfFkZ;ksa ds vadksa dh
tk¡p ,dleku :i ls djsA ;fn dgha ls ,slk fn[kkbZ nsrk gS fd vkidk fu”iknu mfpr ugha gS] rks
fo’ofo|ky; vkids ifj.kke jí dj ldrk gSA
PCO–01 ( 13 ) P. T. O.
 vks- ,e- vkj- mÙkj&i=kd o ijh{kk mÙkj&i=kd ij lwpuk dSls Hkjsa
1. 9 vadksa esa viuk iw.kZ vuqØekad fy[ksaA ;g vuqØekad vks- ,e- vkj- mŸkj i=d ij vkids }kjk Mkys x,
vuqØekad ls feyuk pkfg,A fn, x, LFkku esa viuk lgh uke] irk Hkh fiu dksM lfgr fyf[k,A vks- ,e-
vkj- mŸkj i=d ij frfFk lfgr vius gLrk{kj dhft,A ;g lqfuf’pr dj ysa fd vkids ijh{kk d{k esa
fujh{kd us Hkh nh xbZ txg ij frfFk lfgr vks- ,e- vkj- mŸkj i=d ij gLrk{kj dj fn, gaSA
2. vks- ,e- vkj- mŸkj i=d ij ijh{kkFkhZ dk fooj.k uhys@dkys cky isu }kjk Hkjk tkuk pkfg,A vuqØekad
o ijh{kk dsanz dwV fy[kus o lkFk gh iz’u ds Øekad ds lkeus lgh mŸkj&la[;k okys xksys dks dkyk djus
ds fy, Hkh uhys@dkys cky isu dk iz;ksx djsaA
3. bl i=d ij dksbZ vokafNr fu’kku u yxk;saA
4. vuqØekad rFkk ijh{kk dsanz dwV LraHk esa lgh lwpuk vadksa esa fy[ksaA laxr xksys dks iw.kZr% xgjk djsa rFkk
iw.kZ :i ls HkjsaA
5. izR;sd iz’u ds pkj laHkkfor mŸkj gSa ftUgsa ¼1½] ¼2½] ¼3½ o ¼4½ }kjk n’kkZ;k x;k gSA vkidks buesa ls
lokZf/kd mfpr mŸkj dks pqudj n’kkZuk gSA lokZf/kd mfpr mŸkj dks pqudj uhys@dkys cky isu ls iz’u
ds Øekad ds lkeus lgh mŸkj okys xksys dks dkyk djsaA ;fn vkidks yxs fd iz’u ds uhps fn, gq, pkj
fodYiksa esa ls dksbZ lgh ugha gS] vki xksys dks ^0* lfgr dkyk djsaA
6. ,d ls vf/kd mŸkj gksus ij dksbZ vad ugha feysxkA blfy, lokZf/kd mfpr mŸkj dks gh pqusaA
7. ,d iz’u ij vf/kd le; er [kpZ dhft,A ;fn vkidks dksbZ iz’u dfBu yx jgk gks] rks mls NksM+dj
vxys iz’u dks gy djus dk iz;kl dhft,A ckn esa le; cpus ij ml NksM+s gq, iz’u dk mŸkj ns ldrs
gSaA
8. xyr mŸkjksa gsrq dksbZ _.kkRed vadu ugha gksxkA

PCO–01 ( 14 )
1. IkQeZ dk Lokeh vius fpfdRlk O;; iQeZ ds vk; fooj.k esa fjdkWMZ djrk gSA ml fl¼kUr dks
bafxr dhft, ftldk mlus vfrØe.k fd;kA

(1) ykxr dh ladYiuk (2) nwjnf'kZrk

(3) iw.kZ izdVhdj.k (4) ,dkdh ladYiuk

2. dkSu&lh ,d vk/kjHkwr ys[kkadu ladYiuk ugha gS \

(1) pkyw O;olk; (2) ,d:irk

(3) miktZu (4) egŸo

3. foŸkh; ys[kk dk vk/kjHkwr dk;Z gS %

(1) lHkh ysu&nsuksa dks fjdkWMZ djuk

(2) dsoy ldy ykHk Kkr djuk
(3) dosy fuoy ykHk Kkr djuk
(4) O;kolkf;d ysu&nsuksa dks ,d O;ofLFkr :i esa fjdkWMZ djuk] oxhZd`r djuk rFkk mudh
laf{kfIr djuk

4. ,slk O;fä tks eky ds foØ; ds laca/ esa dqN jkf'k dk nsunkj gS] dgykrk gS %

(1) ysunkj (2) nsunkj

(3) Lokeh (4) buesa ls dksbZ ugha

5. fuEufyf[kr esa ls D;k ys[kkadu dh ,d lhek ugha gS \

(1) ys[kk ifjikfV;ksa ij vk/kfjr gksuk

(2) fof/d ekeyksa esa xokgh
(3) cká vyadj.k (window dressing) }kjk izHkkfor
(4) xq.kkRed lwpuk ls jfgr gksuk

PCO–01 ( 15 ) P. T. O.
6. fuEufyf[kr esa ls dkSu&lk lgh gS \
ifjlaifŸk;k¡ ns;rk,¡ iw¡th
¼`½ ¼`½ ¼`½
(1) 7]85]000 1]25]000 6]60]000
(2) 8]20]000 2]80]000 11]00]000
(3) 9]55]000 1]15]000 8]20]000
(4) 5]42]000 6]54]000 1]12]000

7. v'kqf¼;k¡ gSa %
(1) vfu:fir xyfr;k¡ (2) lkfHkizkf;r xyfr;k¡
(3) diV (4) vlkfHkizkf;r xyfr;k¡

8. ,d la;qä jkstukepk izfof"V %

(1) esa nks ls vf/d [kkrs 'kkfey gksrs gSaA
(2) lkekU;r;k lexz i`"Bksa esa foLr`r gksrh gSA
(3) esa O;k[;k dh vko';drk ugha gksrhA
(4) mi;qZDr esa ls dksbZ ugha

9. [kkrkcgh dgykrh gS %
(1) ekSfyd izfof"V dh ,d iqLrd (2) f}rh; izfof"V dh ,d iqLrd
(3) vafre izfof"V dh ,d iqLrd (4) buesa ls dksbZ ugha

10. cSyal 'khV ¼rqyui=k½ esa fn[kk, x, [kkrksa ds izdkj gksrs gSa %
(1) vk;&O;; [kkrs ,oa O;fäxr [kkrs
(2) okLrfod [kkrs ,oa vk;&O;; [kkrs
(3) okLrfod [kkrs ,oa O;fäxr [kkrs
(4) okLrfod [kkrs] vk;&O;; [kkrs ,oa O;fäxr [kkrs

PCO–01 ( 16 )
11. Ø;cgh ds ;ksx dh [krkSuh dh tkrh gS %
(1) foØ; [kkrs ds ØsfMV i{k esa (2) Ø; [kkrs ds MsfcV i{k esa
(3) iw¡th [kkrs ds ØsfMV i{k esa (4) Ø; okilh [kkrs ds ØsfMV i{k esa

12. cSad lek/ku fooj.k cuk;k tkrk gS %

(1) ysunkjksa }kjk (2) nsunkjksa }kjk
(3) cSad }kjk (4) [kkrk/kjd }kjk

13. ryiV gS %
(1) ,d fooj.k (2) ,d lkjka'k
(3) ,d [kkrk (4) buesa ls dksbZ Hkh ugha

14. foØ; cgh dk mi;ksx fd;k tkrk gS fjdkWMZ djus ds fy, %

(1) lHkh izdkj ds foØ; dk (2) m/kj csps x, eky dk
(3) udn csps x, eky dk (4) udn ,oa m/kj csps x, ekyksa dk

15. ;fn jke us m/kj eky [kjhnk gS] rks bldh izfof"V dh tk,xh %
(1) jksdM+ cgh esa (2) Ø; cgh esa
(3) eq[; tuZy esa (4) [kqnjk jksdM+ cgh esa

16. fuEufyf[kr esa ls dkSu&lk lehdj.k lgh gS \

(1) ifjlEifŸk;k¡ $ iw¡th = ns;rk,¡ (2) ifjlEifŸk;k¡ ï ns;rk,¡ = iw¡th
(3) ifjlEifŸk;k¡ $ ns;rk,¡ = iw¡th (4) buesa ls dksbZ ugha

17. miktZu ladYiuk vk/kfjr gS %

(1) feyku dh ladYiuk ij (2) f}i{kh; ladYiuk ij
(3) ykxr dh ladYiuk ij (4) pkyw O;olk; dh ladYiuk ij
PCO–01 ( 17 ) P. T. O.
18. fuEufyf[kr esa ls dkSu&lk O;; iw¡thxr O;; gS \

(1) etnwjh
(2) Hkou fuekZ.k ds fy, nh x;h etnwjh
(3) Hkou dh ejEer ij fd;k x;k O;;
(4) foKkiu O;;

19. fuEufyf[kr esa ls D;k ys[kkadu dk ,d mi{ks=k ugha gS \

(1) foŸkh; ys[kkdj.k (2) iqLrikyu

(3) izcU/ ys[kkdj.k (4) ykxr ys[kkdj.k

20. isVh dSf'k;j (Petty Cashier) dks ,d fuf'pr jkf'k vkof/d :i ls nsus dh iz.kkyh
dgykrh gS %

(1) bdgjh izfof"V iz.kkyh (2) nksgjh izfof"V iz.kkyh

(3) bEizsLV fof/ (4) vLFkk;h vfxze iz.kkyh

21. bdgjh izfof"V iz.kkyh ds vUrxZr ys[kkadu fd;k tkrk gS lkekU;r;k %

(1) ,dy O;kikjh }kjk (2) dEiuh }kjk

(3) ljdkj }kjk (4) iQeZ }kjk

22. vafre LVkWd dks foŸkh; fooj.k esa fn[kk;k tkrk gS %

(1) ykxr ewY; ij

(2) olwyh ewY; ij
(3) ykxr ewY; vFkok olwyh ewY;] tks Hkh vf/d gks] ml ij
(4) ykxr ewY; vFkok olwyh ewY;] tks Hkh de gks] ml ij

PCO–01 ( 18 )
 -------------------- ---------------
23. jksdM+ cgh gS ,d izdkj dh ijUrq bls ekuk tk ldrk gS ys[kkadu dh A
(1) lgk;d cgh] eq[; cgh (2) eq[; cgh] lgk;d cgh
(3) lgk;d cgh] lgk;d cgh (4) buesa ls dksbZ Hkh ugha

24. jhfr dk iw¡th [kkrk gS ,d %

(1) O;fäxr [kkrk (2) okLrfod [kkrk
(3) vk;&O;; [kkrk (4) okLrfod [kkrk vkSj O;fäxr [kkrk Hkh

25. ekfyd }kjk O;olk; ls fudkyh x;h jkf'k ØsfMV dh tkrh gS %

(1) vkgj.k [kkrs dks (2) iw¡th [kkrs dks
(3) jksdM+ [kkrs dks (4) ykHk&gkfu [kkrs dks

26. e'khu laLFkkiu ds fy, nh x;h ` 5]000 dh etnwjh MsfcV dh tkuh pkfg, %
(1) etnwjh [kkrs dks (2) e'khujh [kkrs dks
(3) iw¡th [kkrs dks (4) jksdM+ [kkrs dks
-----------------
27. O;kikj [kkrk (Trading A/c) cuk;k tkrk gS Kkr djus ds fy,A

(1) mRikfnr eky dh ykxr (2) fuoy ykHk@fuoy gkfu

(3) csps x, eky dh ykxr (4) ldy ykHk

28. ,d pSd tks fcuk f'kuk[r ds cSad ds dkm.Vj ij gh Hkqxrku fd;k tkrk gS] dgykrk gS %
(1) okgd pSd (2) js[kkafdr pSd
(3) vkns'k pSd (4) fofufnZ"V pSd

29. Ø; okilh tuZy dgykrk gS %

(1) fuxZr okilh tuZy (2) vkod okilh tuZy
(3) Ø; cgh (4) chtd cgh

PCO–01 ( 19 ) P. T. O.
30. uksfVax izHkkj varr% cnkZ'r fd, tkrs gSa %

(1) vkgrkZ }kjk (2) vnkdrkZ }kjk

(3) vkgkrk }kjk (4) cSad }kjk

31. ;fn ykHk foØ; dk 1@4 gS] rks ;g %

(1) ykxr ewY; dk 1@2 gSA (2) ykxr ewY; dk 1@3 gSA
(3) ykxr ewY; dk 1@4 gSA (4) ykxr ewY; dk 1@5 gSA

32. lq#fp dks cspk x;k ` 320 dk eky ml ds [kkrs esa ` 230 fn[kk;k x;kA 'kks/u izfof"V esa
lq#fp ds [kkrs dks MsfcV fd;k tk,xk %
(1) ` 90 ls (2) ` 230 ls
(3) ` 320 ls (4) ` 550 ls

33. eky ds Ø; dh ykxr ` 70]000( foØ; ` 1]40]000 rFkk vafre LVkWd ` 10]000 gSA ldy
ykHk gksxk %
(1) ` 80]000 (2) ` 10]000
(3) ` 75]000 (4) ` 2]00]000

34. ewY; kl dk izko/kku fd;k tkrk gS %

(1) pkyw ifjlEifŸk;ksa ij (2) vewrZ ifjlEifŸk;ksa ij
(3) LFkk;h ifjlEifŸk;ksa ij (4) d`f=ke ifjlEifŸk;ksa ij

35. ;fn jksdM+ ` 10]000( Hkwfe ` 20]000( iQuhZpj ` 4]000 rFkk ns; fcy 8]000 ds gSa] rks ,d
ns; frfFk ij cSysal 'khV esa iw¡th dh jkf'k gksxh %

(1) ` 32]000 (2) ` 16]000

(3) ` 26]000 (4) ` 20]000

PCO–01 ( 20 )
36. foØ; cjkcj gS %

(1) csps x, eky dh ykxr $ ldy ykHk ds

(2) vafre LVkWd $ ldy ykHk ds
(3) vafre LVkWd & ldy ykHk ds
(4) ldy ykHk ï csps x, eky dh ykxr ds

37. 1 tuojh] 2017 dks iw¡th ` 25]000 dh FkhA 1 vDVwcj] 2017 dks ekfyd us ` 3]000 dh
vkSj iw¡th yxk;hA iw¡th ij f5% izfr o"kZ dh nj ls C;kt yxk;k tkuk gSA 31 fnlEcj] 2017
rd dh iw¡th ij C;kt dh jkf'k gksxh %

(1) ` 1]250 (2) ` 1]287-50

(3) ` 1]750 (4) ` 1]325

38. ykHk&gkfu [kkrs esa MsfCkV i{k dk vkf/D; dgykrk gS %

(1) fuoy ykHk (2) fuoy gkfu

(3) ldy ykHk (4) ldy gkfu

39. ewY; kl dh x.kuk dh tkrh gS %

(1) ifjlEifŸk ds Ø; dh frfFk ls

(2) O;kolkf;d Hkou esa ifjlEifŸk izkIr gksus dh frfFk ls
(3) ifjlEifŸk ds mi;ksx ds izkjEHk gksus dh frfFk ls
(4) ifjlEifŸk ds laLFkkiu dh frfFk ls

40. fuEufyf[kr esa ls dkSu&lh en ,d rjy ifjlEifŸk ugha gS \

(1) iwoZnŸk O;; (2) jksdM+

(3) izkI; fcy (4) nsunkj

PCO–01 ( 21 ) P. T. O.
41. nku esa fn, x, eky dh jkf'k ØsfMV dh tk,xh %

(1) nku [kkrs dks (2) jksdM+ [kkrs dks

(3) Ø; [kkrs dks (4) ykHk&gkfu [kkrs dks

42. [kkrk/kjh }kjk ,d pSd tkjh djds fd;s x;s Hkqxrku dh izfof"V dh tk,xh %

(1) ikl cqd esa pSd tkjh djrs le;

(2) ikl cqd esa cSad dks Hkqxrku ds fy, pSd izLrqr djrs le;
(3) jksdM+ cgh esa pSd tkjh djrs le;
(4) (2) o (3) nksuksa

43. nh?kZdkyhu ns;rk,¡ ,sls nkf;Ro gSa ftudk Hkqxrku fd;k tkuk gS %

(1) ,d o"kZ ds Hkhrj

(2) 6 eghus ds Hkhrj
(3) ,d o"kZ ds vf/d vof/ ds ckn
(4) mi;qZDr esa ls dksbZ ugha

44. ,dLo gS ,d %

(1) ukeek=k dh ifjlEifŸk (2) ewrZ ifjlEifŸk

(3) vewrZ ifjlEifŸk (4) O;;

45. fuEufyf[kr esa ls dkSu&lk [kkrk ,di{kh; v'kqf¼;ksa ds la'kks/u ds fy, mi;ksx fd;k tkrk
gS \

(1) iw¡th [kkrk (2) mpUr [kkrk

(3) vkgj.k [kkrk (4) jksdM+ [kkrk

PCO–01 ( 22 )
46. O;; ij vk; dk vkf/D; gS ,d %

(1) iw¡thxr gkfu (2) iw¡thxr ykHk

(3) vk;xr gkfu (4) vk;xr ykHk

47. fuEufyf[kr esa ls fdls O;kikj [kkrs esa MsfcV fd;k tkrk gS \

(1) tkod <ykbZ O;; (2) etnwjh

(3) fdjk;k (4) osru

48. ryiV esa fn;k vnŸk O;; fn[kk;k tk,xk %

(1) Ø; [kkrs esa (2) jksdM+ [kkrs esa

(3) rqyu i=k ds ns;rk,¡ i{k esa (4) ykHk&gkfu [kkrs esa

49. pkyw ns;rkvksa esa 'kkfey gS %

(1) vnŸk O;; (2) izksn~Hkwr vk;

(3) iwoZnŸk fdjk;k (4) cSad 'ks"k

50. fuEufyf[kr esa ls dkSu&lh v'kqf¼ ryiV esa xM+cM+h ugha djrh \

(1) [kkrs dk 'ks"k xyr fudkyuk (2) ;ksx yxkus esa v'kqf¼

(3) lS¼kafrd v'kqf¼ (4) vxzs"k.k dh v'kqf¼

PCO–01 ( 23 ) P. T. O.