DIVISIONAL ACCOUNTANT - KERALA GENERAL SERVICE.pdf (Size: 1.18 MB / Downloads: 1)

1.Who is the founder of ‘Mitavadi' ?
A)C. Krishnan C) T.K. Madhavan
B) Moorkkothu Kumaran D) K. Sukumaran

2.Annie Besant chaired a political conference in Malabar held at
A)ManjeriB) Ottappalam
C) VatakaraD) Kannur

3.Which is not a work of Vakkom Moulavi ?
A) Muslim C) AI Bayan
B)Al Islam D) Swadeshabhimani

4.The Sadhujana Paripalana Yogam was established in
A)1903B)1907
C)1908D)None of these

5.Which is not a work of Irayimman Thampi ?
A)Keechaka VadhamB)Uttara Swayamvaram
C) DakshayagamD)Ravanavijayam

6.The first conference of Kochi Rajya Praja Mandalam was held at
A)IrinjalakkudaB)Thrissur
C) AluvaD)Kochi

7.Who is known as Dharmaraja ?
A)Indukotha C) Ayiliam Tirunal
B) Karthika Tirunal D) Utram Tirunal

8.The Indian author who is awarded Fukuoka Prize in 2015 is
A)Mahashweta DeviB) Irfan Habib
C) Nalini MalaniD) Ramachandra Guha

9.‘Murugan’ was the deity worshipped by the people of
A) NeytalB)Mullai
C) PalaiD)Kurinchi

10.The second capital of Ezhimala Kingdom was
A) EliB)Baliapattom
C) PazhiD)None of these

11.Who was not an astronomer in ancient Kerala ?
A)HaridattaB)SthanuRavi
C) GovindaSwamiD)Sankaranarayana

12.The first Speaker of Indian Lok Sabha is
A)M.A. lyyengarB)G. V. Mavlankar
C) G. B. PanthD)None of these

13.Who is known as the father of ‘Panchayati Raj. system ?
A)GandhijiB)Rajiv Gandhi
C) Ashoka MehtaD) Balwant Roy Mehta

14.Who was not involved in the Faqir uprising of 1776-77 ?
A)Wilayat AliB)Bhavani Pathak
C) Majnum ShahD)Chirag Ali Shah

15.During the Revolt of 1857 the movement in Rohilkhand was led by
A) Kunwar SinghB)Dost Khan
C) Khan Bahadur KhanD)Raghunath Singh

16.Ramabai, wife of M.G. Ranade, was the founder of
A) Bharath Sthree MahamandalB) Sharda Sadan
C) Bharath Mahila ParishatD) Arya Mahila Samaj

17.In the National Film Awards announced in March 2015, the best popular film award goes to
A) CourtB) Khwada
C) Asha for Ja or MajheD) None of these

18.August Kranti Maidan is connected with 
A) Quit India MovementB)R.I.N. Mutiny
C) I. N. A. TrialsD)
R. I. N. Mutiny August Offer

19.Kanhu Murmu was the leader of 
A) Pabna Uprising C) Santhal Rebellion
B) Munda Rebellion D) Bhills Movement

20.Guruvayur Satyagraha was inspired by a resolution passed in the political conference held at
A) GuruvayurB) Manjeri
C) VatakaraD) Calicut

21. The criminal as well as his accomplice _arrested.
A) wasB) wereC) have been

22.Fact is stronger than
A) fancyB) imagination

23.Pick out the nearest in meaning: To fly off the handle
A) To dislocate C) To take off
C) fiction
D) are being D) are
B) To lose one’s temper D) To be airborne

24. Select the word opposite in meaning to the word in italics:

25.The dishevelled appearance of the two men on the street made everyone take notice of them.
A) composedB) tidyC) confidentD) complacent

26.Mary was an A) alumnus_______ of Reed. 
B) alumnaeC) alumniD) alumna
I am fond _________________ A) inreading books. B) onC) ofD) at

27. Choose the proper sequence of the sentence jumbled up: The fact
P.that man is ignorant of his own self
Q.must not be allowed
R.to cloud the other fact
S.that man has reached the moon
A) PQRSB) RPQSC) SQRP
D) SPRQ

28.Pick out the identical pair: LAUREL: VICTOR: :
A) chevrons: army C) power:glory

29.He knows nobody in the colony, _________?
A) does heB) did he

30.Pick out the correctly spelt word
A) disposeB) dipose
B) Oscar: movie star D) rabbit’s foot: luck
C) doesn’t he C) demote
D) didn’t he D) denote

31.The best method of keeping petty cash is known as
A)Imprest systemB) Cash system
C) Mercantile systemD) Accrual system

32.Goods taken by the proprietor for his personal use should be credited to which account ?
A)Drawings AccountB) Advertisement Account
C) Cash AccountD) Purchases Account

33.The surplus which is not shown in the Balance Sheet is known as
A)ProvisionB) Reserve Fund
C) Secret ReservesD) General Reserve

34.When the drawee on accepting a bill, marks on it the place of payment, it is called
A)Acceptance of billB) Domicile of bill
C) Conditional acceptanceD) Local acceptance

35.Voyage Accounts include
A)Only income earned
B)Only the expenditure incurred
C)Both income earned and expenditure incurred
D)None of these

36.“Pay Mr. Kumar or order”, this is an example of which type of endorsement ?
A)Special endorsement
B)Restrictive endorsement
C)San Recourse endorsement
D)Facultative endorsement

37.The system where control accounts are kept as memorandum accounts and do not form part of double entry is known as
A) Mercantile systemB) Sectional balancing
C) Self-balancingD) Single entry system

38.Renewal fee for patents is an example of which type of expenditure ?
A)Capital Expenditure
B)Deferred Revenue Expenditure
C)Miscellaneous Expenditure
D)Revenue Expenditure

39.“Sola of Exchange” appearing on a Bill of Exchange means that
A)Bill drawn in a set
B)Foreign bills having no documents attached
C)Bills have not been drawn in a set
D)Bills having certain documents attached

40.In which method of pricing, stock is valued at current selling price less estimated profit margin and less the estimated cost of disposal ?
A)Specific price method
B)Average price method
C)Standard price method
D)Adjusted selling price method

41.The total sales of a trader during a given period is known as
A)TurnoverB)Output
C)RevenueD)Income

42.Excess of purchase price over selling price is
A)Gross profitB)Net profit
C)Gross lossD)Net loss

43.If the firm’s capital is Rs. 10,000, liabilities are Rs. 2,000, then the total assets of the firm will be
A)Rs. 14,000B)Rs. 12,000
C)Rs. 8,000D)Rs. 22,000

44.Preliminary expense is an example of which type of assets ?
A)Current assetsB)Fixed assets
C)Intangible assetsD)Fictitious assets

45.Income tax paid by a sole proprietor on his business income should be
A)Debited to Trading Account
B)Debited to Profit and Loss Account
C)Deducted from capital in Balance Sheet
D)Deducted from Cash Account in Balance Sheet

46.When goods are returned to the supplier, which document is sent to him ?
A) Debit noteB) Credit note
C) Columnar journalsD) Both debit note and credit note

47.If opening stock is Rs. 4,000, cost of purchase is Rs. 14,000 and the cost of goods sold is Rs. 12,000, find out the value of closing stock.

48.Depletion method of depreciation is used in
A) Loose tools C) Machinery
B) Mines D) Patent rights

49.Legacies are generally
A)Capitalised and taken in Balance Sheet
B)Treated as income and credited to Income and Expenditure Account
C)Treated as expense and debited to Income and Expenditure Account
D)Treated as revenue expenditure

50.Outstanding salaries comes under
A)Real Account
B)Nominal Account
C)Personal Account
D)Expense Account

51.In the case of a Retiring of a bill, which account is debited in the accounts of a drawer ?
A) Interest AccountB) Discount Account
C) Deficiency AccountD) Rebate Account

52.Fixed cost per unit increases when
A)Production volume decreases
B)Production volume increases
C)Production volume remains constant
D)Variable cost per unit decreases

53.Purchase of office furniture was debited to Purchase Account. This is an example of which type of error ?
A)Error of Omission
B)Error of Commission
C)Error of Principle

54.Reserves which are not available for distribution as dividend are known as
48.Depletion method of depreciation is used in
A) Loose tools C) Machinery
B) Mines D) Patent rights

55.A Promissory Note is drawn by A) Debtor
C) Both Debtor and Creditor
B) Creditor D) Bank

56.An account opened at the back of the ledger to make it self-balancing is known as
A)Suspense Account
B)Adjustment Account
C)Cash Account
D)Trial Balance

57.The ledger which contains an account for each class of material and show receipts, issues and stock-in hand is known as
A) Cost Ledger ProperB) Job Ledger
C) Stock LedgerD) Stores Ledger

58.A Stale cheque means
A)Cheque payable to bearer
B)Cheque that has not been crossed
C)A cheque that is some months old
D)Cheque bears a date later than the current date on which they are drawn

59.Which system of wage payment consider the ratio that “work done bears to time taken” ?
A)Time Rate System
B)Piece Rate System
C)Efficiency Pay System
D)Bonus System

60.A statement prepared to test the arithmetical accuracy of books of accounts is known as
A)Trial Balance
B)Balance Sheet
C)Bank Reconciliation Statement
D)Trading and Profit and Loss Account
A-9-
A) Revenue Reserves C) Dividend Equalisation Reserves
B) Capital Reserves D) General Reserves

61.The next term in the following sequence is
2,9,28,65_______
A)132B)126C)129D)125

62.Out of three numbers first is twice the second and one third of the third number.
If the average of three numbers is 16, then the sum of first and third number is 
A)16B)24C)32D)40

63.Factors of 81p-p5is
A) p(9 - p2) (9 + p2)B) p(9 + p2) (p2 - 9)
C) p(9 + p2) (3 + p) (3-p)D) p(9-p2) (3 + p) (3 + p)

64.The sum of the digits of two digit number is 11 and the difference of the first digit from the second is 5. The two digit number is
A)38B)83C)74D)27

65.If x + ^ + 4+4+:~ = t^» then value of x is
2 481616
A) 4B) 3C) 2

66.If 7—+ 19—-8—-x = 15—.thenxis
13136513
A» 3tIb> c>3I
D) 1
D) 3

67. A 180 meter long train crosses a 60 meter platform in 12 seconds. What is the speed of train in km/hr. ?
A) 42
B) 64
C) 63
D) 59

68.*1111 68. 8^x2^ + 5^+U = ? 7333
A>24
B)26-73
C) 24-
D) 28:

69. Sum of two numbers is 45. Their difference is 15. Then the large number is
A) 45
B) 30
C) 25
D) 35

70. Which of the following fraction is highest ? 17
A)
18
A) 6
°>!
= ?
B) V20c) V12D) 12
6s x 5s x 30®„
108 x 3®
A) 200
B)
200
9
C) 300

73. Sum of exterior angles and interior angles of a regular hexagon is A) 360B) 540C) 720D) 1080
x x _
74. xx------x------= ?
1-fX 1-x
A)
1-x2
B) x —
C)
x2-1
D)
x2 -1
-f X

75.The ratio of ages of A and B ten years ago was 2:3. If the ratio of their present age is 3:4, then how old is B now ?
A) 40B)35C)24D)60

76.If the remainder obtained by subtracting anumber from its own square is 3
times the number, what is the number ?
A) 3B)4C)6D)9

77.If 100 is 20% of a number, then what the 120% of the number is ?
A) 100B)120C)500D)600
A
-11-

78.The next number in the following sequence is
10,20,32,46,62________
A) 77B) 85C) 80D) 75
3
79.If sin A = —, then tan A =
5
80.
53
A) 3B)3/ 4C)4/3

80.There are 3 white balls and 2 black balls. If probability that it is a black ball ?
A) 1/2B)2/3C)1/5
a ball is taken random, what is the

81.A and B start business in partnership by investing Rs. 3,000 and Rs. 4,000 respectively. At the end of one year a profit of Rs. 1,400 is made. How much amount would A get as his share of profit ?
A) 500B) 600C) 700D) 800

82.The arithmetic average of 10 numbers is 10. If one is added to each number, by how much would the average increase ?
A) 11B) 10C) 1D) 0

83.What is the sum of n terms of the series 2 + 4 + 6 + ... ?
A) n(n +1)
B)
n(n +1)
C)
n(n + 1)(2n + 1)
D)
n2(n + 1)2

84. The value of
0.23 x 0.23 x 0.23 + 0.023 x 0.023 x 0.023 0.69 x 0.69 x 0.69 + 0.069 x 0.069 x o‘069
is
A' 1B> lC> JfD> 35

85.If a2 + b2 = 25 and ab = 12, then is
a-b
A) 4B) 5C) 6D) 7
A
-12-

86.The area of the largest circle that can be drawn inside a rectangle with 8 cm by 22
7 cm is (take x = —)
1452?77 Po22889
A) —— cm2B) — cm2C) 154 cm2D) - - - cm2

87.A work can be completed by 24 men in 17 days. To complete the work in 12 days, the number of additional men required is 
A) 6B) 8C) 9D) 10

88.A deposits an amount Rs. 30,000 to obtain a simple interest at the rate of 12% per year for three years. What total amount will A get at the end of 3 years ? A) Rs. 10,800 B) Rs. 40,800 C) Rs. 3,600 D) Rs. 33,600

89.— is what part of 64
A)
3
4
90.If the fractions
56 7 8
14’11’ 9* 13 and
9_
10
are arranged in ascending order of their
values, which one will be the fourth ?

91.The compound interest on Rs, 2,500 at the rate of 5% per year after two years will be
A) Rs. 250B) Rs. 300C) Rs. 274D) Rs.256

92.The ratio between ages of A and B is 2:3 and that between B and C is 1 :2. If the sum of the ages of three is 110 years, how old is C ?
A) 30B) 40C) 50
A
-13-
D) 60

93.On selling an article for Rs. 300 there is a gain of 111/9%. What is its cost price ? A) 270B)267C)277D)250
1 1 1 0 94 — + — +--------= ?
1050250
A) 1B)1/2C)1/4D)l

95.The best approximation of V2 among the given values is
A) 1.41B)1.414C)1.4142D)1.41421

96.If 7x + 5y = 107 and 5x + 7y = 77 then the value of xy is
A) 35B)120
C)66D)None of these

97.If = 1.732 then nearest value of ^ among given values is
A) 0.576B)0.577C)0.578D)0.575

98.12 men can do a piece of work in 10 days. How many men would be required to do the same in 8 days ?
A) 14B)15C)16D)18

99.A car covers the first 35 km of its journey in 45 minutes and covers the remaining 69 km in 75 minutes. What is the average speed of the car ?
A) 42km/hr.B)50km/hr.C)52km/hr.D)60km/hr.

100.If surface area and volume of a sphere can be represented by the same number, then what is the length of the diameter of the sphere ?
A) 3B)6
C) 9D)Cannot be determined