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ACCOUNTANT - KERALA STATE INDUSTRIAL ENTERPRISES LIMITED.pdf (Size: 1.35 MB / Downloads: 0)
31/2014
Maximum: 100 marks
Time : 1 hour and 15 minutes
1. ‘One caste, One religion and One God for man’ was the message of:
(A) Sree Narayana Guru
(B) Chattampi Swamikal
(C ) Ayyankali
(D) Pandit Karuppan
2.Scientific study of soils are called :
(A) Cartography
(B) Pedology
(C ) Physiology
(D) Palaeology
3.Father of ‘White Revolution.
(A) M.S.Swaminathan
(B) Dadabhai Naoroji
(C ) Verghese Kurien
(D) Amarthyasen
4.Who published the famous ‘Swadeshabhimani newspaper’?
(A) Vakkom Moulavi
(B) C. Krishnan
(C ) E.V. Krishna Pillai
(D) K.C.Kesava Pillai
5.First Five Year Plan started in India :
(A)1950
(C )1958
(B)1954
(D)1951
6. Ezuthachan Award Winner of 2013 :
(A) Dr.M, Leelavathi (C ) M.T. Vasudevan Nair
(B) Dr.M.K. Sanu (D) Attoor Ravivarma
7.The lines connecting the places of equal temperature :
(A)Isobars
(B) lsohels
(C )Isonephs
(D) Isotherms
8.A powerful play named ‘Adukkalayil ninnum arangathekku’ was written by :
(A)E.M.S. Kamboothirippad
(B)K.M. Panikkar
(C ) V.T. Bhattathirippad
(D) Vishnu Narayanan Naboothiri
9.'Fourth Estate’ is related to :
(A)Press
(B)Sports
(C )Judiciary
(D)Population
10.Kaziranga sanctuary situated in :
(A)Kerala
(B)Assam
(C ) Bihar
(D) Gujarath
11.Marykom is associated with :
(A)Hockey
(B)Kabady
(C ) Foot ball
(D) Boxing
12.The leader of ‘Ezhava Memorial’:
(A)K. Kelappan
(B)G.P. Pillai
(C )Dr. Palpu
(D)K. Damodharan
13.Who launched Bhoodan Movement?
(A)Acharya Vinoba
(B)C.R. Das
(C )Mothilal Nehru
(D)Mahatma Gandhi
14.Bhagat Singh was hanged on :
(A)23 April' 1930
(B)10 June 1929
(C )23 March 1931
(D)13 May 1932
15.The 'Sahodara Prasthanam’ started by :
(A)T.K. Madhavan
(B)C. Sankaran Nair
(C )Mannathu Padmanabhan
(D)K. Ayyappan
16.‘Temple Entry Proclamation’ issued in the year :
(A)1921
(B)1936
(C )1930
(D)1932
17. Who directed the film ‘Indian Rupee’?
(A) Ranjith
(B)Blessy
(C ) I.V. Sasi
(D)Padmarajan
18.NASA sent 'Curiosity' to:
(A) Jupiter
(B)Venus
(C ) Mars
(D)Saturn
19.March 8 is related to :
(A) Hiroshima Day
(B)Women’s Day
(C ) Population Day
(D)Teacher’s Day
20.Which river not related to Himalayan rivers?
(A) River Sindu
(B)River Satlaj
(C ) River Ganga
(D)River Cauvery
21.Corporate governance ensures that managers looks after the interest of :
(A) the government
(B)the board of directors
(C ) the stakeholders
(D)the general public
22.Outstanding expense is a :
(A) personal account
(B)real account
(C ) nominal account
(D)none of these
23.The process of converting share certificates in physicalform into electronic form :
(A) rematcrialisation
(B)dematerialisation
(C ) gematerialisation
(D)none of the above
24.The ratio used to evaluate the ability of a firm to meetits short term obligation is
(A) solvency ratios
(B)profitability ratios
(C ) liquid ratios
(D)activity ratios
25.The origin of auditing can be traced back to :
(A) 1914
(B)1494
(C ) 1956
(D)1949
26.'' Statistics is the science of counting'’ whose statement is this among the following?
(A) Bow ley
(B)Karl Pearson
(C ) Kimbal
(D),Boddington
Provides accounting information useful to management:
(A) financial accounting
(B)ledger
(C ) profit and loss account
(D)management accounting
It is a budget in capsule form :
(A) flexible budget
(B)master budget
(C ) sales budget
(D)fixed budget
The evidence of contract of insurance is :
(A) policy
(B)insurer
(C ) subject matter
(D)premium
30.The hire purchase system is regulated by Hire Purchase Act:
(A)1969
(B)1970
(C )1971
(D)1972
31.The pioneer in the field of leasing company was the establishment of the ‘First leasing Company of India Ltd' in :
(A) Calcutta
(B) Bombay
(C )Madras
(D) Delhi
32.Translating messages into words :
(A) encoding
(C )communication
(B) feedback
(D) decoding
33. When shares are forfeited the share capital account is debited by :
(A)paid up amount
(B)called up amount
(C )calls in arrear
(D)nominal value of shares
34.Cl I stands for :
(A)Cost Inflation Index
(B)Capital Inflation Index
(C )Cost Interest Index
(D)Capital Interest Index
35. The concept of marketing mix was developed by :
(A) Philip Kotler (C ) Clark and Clark
(B) W.J. Stanton (D) N.H. Borden
36. Section 89 (1) of Income Tax Act deals with relief for :
(A) Advance salary
(B) Compensation
(C )Arrear salary
(D) Gratuity
37.An agreement to do an impossible act is :
(A)voidable
(B)Void
(C )valid
(D)illegal
38.The registration of a Trade Mark shall be for a period of:
(A)5 years
(B)20 years
(C )40 years
(D)10 years
39.Father of Management Process School:
(A) Henry Fayol
(B) Elton Mayo
(C ) H.A. Simon
(D) R.H. Johnson
40.The Central Chief Information Commissioner shall be appointed by :
(A) Prime Minister
(B) Chief Justice of India
(C ) The President of India
(D) Council of Central Ministers
41.Motivation theory ‘X’ and theory ‘Y' is developed by :
(A)Herzberg
(B)M.C. Gregorer
(C )Victor Vroom
(D)None
42.Capital Reduction Account is used in the case of:
(A)Internal reconstruction
(B)External reconstruction
(C )Amalgamation of companies
(D)Absorption of one company by another
43. Committee of reforms in insurance sector during 1993, was headed by:
(A)P. Chidambaram
(B)Manmohan Singh
(C )Narasimham
(D)R.N. Malhotra
44.For calculating market value using P.E. ratio, it is necessary to know :?
(A)rate of dividend
(B)average profit
(C )earning per share
(D)super profits
45.If the net profit for a period is Rs. 50,000, after crediting a gain of sale of assets Rs. 5,000 and debiting depreciation of Rs. 20,000 on Fixed Assets, the fund from operations will be :
(A)Rs. 70.000
(B)Rs. 65,000
(C )Rs. 75,000
(D)Rs. 55,000
46. A bank which is included in the second schedule of Reserve Bank of India Act:
(A)Scheduled Bank
(B)Non-Scheduled Bank
(C )State Co-operative Bank
(D)Central Co-operative Bank
47.Position of Imports and Exports of a country as against other countries :
(A)Balance of payments
(B)Balance of trade
(C )Terms of trade
(D)Dumping
48.Transfer of funds from one source to another through electronia media :
(A)ECS
(B)Tele banking
(C )RTFS
(D)EFT
49.The objectives of companies are given in the :
(A)articles of association
(B)prospectus
(C )memorandum of association
(D)subsidiary rules
50.Depletion method of depreciation is mostly usefull in the case of:
(A)livestock
(B)loose tools
(C )mines
(D)none of these
51.Budget ina :
(A)plan of operation
(B).statements of probable events
(C )collection of historical financial data
(D)none of these
52.Functional level strategy is also known as :
(A) corporate level strategy (C ) business level strategy
(B) operating level strategy (D) ail of these
53. A dollar denominated instrument tradable of stock exchange in Europe :
(A) FRB
(B)EDR
(C ) FCCB
(D)GDR
54.AS-6 relates to:
(A) accounting policies
(B)valuation of inventories
(C ) depreciation accounting
(D)contingencies
55. B Ltd. forfeited 20 shares of Rs. 10 each, of Rs. 8 is called up are forfeited for the non-payment of first call of Rs. 2 per share. Of these 15 were re-issued at Rs. 6 per share. The amount to be transferred to capital reserve is :
(A) 60
(B)30
(C ) 48
(D)none
56.The insurance effected by an insurance company with another insurance company :
(A) reinsurance
(B)double insurance
(C ) multiple insurance
(D)none of these
57.A statutory reserve is a compulsory reserve Section :kept under Banking Regulation Act as per
(A) 9
(B)15
(C ) 18
(B)17
58.Offering of ESOS to employees requires :
(A)resolution by the board
(B)ordinary resolution
(C ) special resolution in general meeting by the shareholders
(D) permission from SEBI
59.Statutory report is necessary in the case of:
(A) Public limited companies
(B)FERA companies
(C ) Foreign companies
(D)Private limited companies
60. Preliminary expenses is an example of:
(A) current asset
(B)tangible asset
(C ) prepaid expenses
(D)fictitious asset
Unrehearsed speech is:
(A) impromptu
(B)extempore
(C ) reading from the pro-text
(D)memorising
The first credit rating agency in India is :
(A) ICRA
(B)CRISIL
(C ) CARE
(D)ICSA
63.Accounting Standard Board in India was constituted on :
(A)June 1977
(B)Jan 1978
(C )April 1977
(D)None of these
64.Leveraged lease is a special form of leasing developed in recent years in
(A)India
(B)Britain
(C )Germany
(D)USA
65.Units of finished product not upto the standard and can be rectified :
(A) defective
(B) scrap
(C ) spoilage
(D) none
66.The most suitable average for index number is :
(A)mean
(B)median
(C )harmonic mean
(D)geometric mean
67.Combination of different securities with varying risk and return :
(A)SAP
(B)Portfolio
(C )CAP
(D)OCP
68.Teaming and lading is a method of misappropriation of:
(A) goods
(B) petty cash
(C )cash
(D)accounts
69.Misstatements in prospectus by the auditor :
(A) civil liability
(B)criminal liability
(C ) liability for negligence
(D)liability for misfeasance
70.The first general meeting of the company :
(A) Statutory meeting
(B)Annual general meeting
(C ) Extra ordinary meeting
(D)Emergency meeting
71.Operating system is a :
(A) system software
(B)application software
(C ) hardware
(D)firmware
72.Binary number system has the base:
(A) 10
(B)1
(C ) 2
(D)16
73.Nibble is a group of:
(A) 4 bits
(B)6 bits
(C ) 8 bits
(D)16 bits
74.UNIX is a:
(A) Programming language
(B)Compiler
(C ) Operating system
(D)File system
75.in a hard disk, each track is a collection of:
(A)cylinders
(B)disks
(C )files
(D)sectors
76.Which of the following is not an input device?
(A)microphone
(B)stylus
(C )speaker
(D)joystick
77.Which of the following is not true about ROM?
(A) firmware
(B)volatile
(C ) read only
(D)none of these
78.NTFS is:
(A) Network switch
(B)Router
(C ) Operating system
(D)File system
79.Which of the following is not a web browser?
(A) Internet Explorer
(B)Mozilla Firefox
(C ) Opera
(D)Apache
80.Graphic representation of program logic sequence is known as;
(A) Icons
(B)Algorithm
(C ) Flow chart
(D)Pseudo code
81.An installation file usually have the following extension :
(A) .org
(B).doc
(C ) .zip
(D).exe
82.Blue tooth is a :
(A) wireless network
(B)anti virus
(C ) wired LAN
(D)type of mobile phone
83.Which of the following is not an Internet access method?
(A) DSL
(B)Dial up
(C ) Podcast
(D)Cable
84.1 GB is:
(A) 1024 bits
(B)1024 bytes
(C ) 1024 KB
(D)1024 MB
85.Which of the following is not an example for a search engine?
(A) Google
(B)Face book
(C ) Yahoo
(D)AltaVista
86.Which of the following is not a monitor type?
(A) CRT
(B)LCD
(C ) LED
(D)Blu-ray
87. The BIOS is responsible for handling :
(A) Memory (C ) Kile management
(B) Input output operations (D) Directory management
88. A small text file that some web sites automatically store on your hard drive when you visit the site is called :
(A) Spam
(B) Blog
(C ) Cookie
(D) Worm
89.GIF is a file format usually associated with :
(A) Documents (C ) Images
(B) Spread sheets (D) Compressed files
90.In Programming, syntax error is:
(A)Violation of programming language’s rule
(B)Use of incorrect sequence of statements
(C ) Due to lack of free memory space
(D) Logical mistake of the program
91.When a program’s address space can be greater than its actual real memory, the system is said to implement:
(A) Cache memory
(B) Virtual memory
(C ) Secondary memory
(D) File management
92.Compiler is used to translate :
(A)machine language into high level language
(B)assembly language into high level language
(C )high level language into machine language
(D)high level language into assembly language
93.Trojan horse is a :
(A) Search engine
(B) Operating system
(C )Programming language
(D) Malicious software
94. Broadcasting of audio or video content over the Internet is known as :
(A) Wiki
(B)Webcast
(C ) Blog
(D)Instant messaging
95.Microsoft Excel is a software for ;•
(A) Word processing
(B)Spread sheet
(C ) Database
(D)Presentation
96.Bootstrap loader is a program normally stored in:
(A) ROM
(B)RAM
(C ) Harddisk
(D)Cache memory
97.Firewalls are used for :
(A) Cyber security
(B)E-commerce
(C ) E-mail
(D)Wireless networks
98.An example of impact type printer is :
(A) Dot matrix
(B)Inkjet
(C ) Laser
(D)All of these
99.The IEEE standard for wireless LAN is :
(A) 802.2
(B)802.11
(C ) 802.3
(D)802.13
100.In Database Management System, the overall design of the database is called
(A) Entity
(B)Schema
(C ) Data manager
(D)DML