DIVISIONAL ACCOUNTANT KERALA WATER AUTHORITY-PRELIMINARY TEST.pdf (Size: 1.14 MB / Downloads: 0)

106/2014

1.'Holy Hell : A Memoir of Faith, Devotion and Pure Madness' is a book written by :
(A)James P. Farwell
(B) Jennifer Lawrence
(C ) Gail Tredwell
(D) Leonardo Di Caprio

2.Who has been named People for the Ethical Treatment of Animals (PETA) Person of the year ?
(A)Shashi Tharoor
(B) Hery Kajaonarimampiania
(C )Ghulam Nabi Azad
(D)Ban Ki - Moon

3.Sree Narayana Gum died in the year :
(A)1922
(B)1924
(C )1926
(D)1928

4.Before '(Quit India' movement, the British government made a plan to imprison Gandhiji and other Congress leaders. The plan was known as :
(A)Operation White Point
(B)Operation Zero Hour
(C )Operation Success Night
(D)Operation Defend Star

5.Who emerged champion of the Australian Open Women's Singles 2014 title ?
(A)Dominika Cibulkova
(B)Li Na
(C )Victoria Azarertka
(D)Kim Clijster

6.Which Indian leader was dismissed by the British from the Indian Civil Service ?
(A)Tcj Bahadur Sapru
(B)Subhash Chandra Bose
(C )Surendranath Banerji
(D)Dadabhai Naoroji

7.The watershed between India and Myanmar is formed by :
(A)The Nagahills 
(B)Kanohanjunga
(C )The Aravallis
(D)ShivalicHills

8.Name the first woman head of the State Bank of India :
(A)Kanika Bhutani Anand
(B)Begum Parveen Sultana
(C ) Kirti Garg
(D) Arundhati Bhattacharya

9.Kautilya's Arthasastra refers to the river 'Chumi' as one of the places in India where pearls could be found. Identify the river.
(A) Narmada
(B) Periyar
(C )Kaveri
(D) Bharatapuzha

10.Who representedIndia at the 22nd Commonwealth Headsof Government meet in
Colombo ?
(A)Manmohan Singh
(B)A.K. Antony
(C )Salman Khurshid
(D)Shashi Tharoor

11.Name the first moon rover mission of China, which is the world's third lunar rover mission following the US and the former Soviet Union decades ago 
(A)Chang'e - 3
(B)Shenzhou - 10
(C )Tiangong - 1
(D)Long March - 2 - F

12.Bandar Seri Begawan is the capital of:
(A)Kiribati
(B)Micronesia
(C )Papua New Guinea
(D)Brunei

13.The country which decided to withdraw from the Commonwealth calling it neo-colonist :
(A)South Africa
(B)Gambia
(C ) Sudan
(D) Democratic Republic of Congo

14.The birth place of Ayyankali:
(A) Amboori
(B) Kaniyapuram
(C )Venganur
(D) Neyyattinkara

15.Name the PrimeMinister of India, the onlyheadof the government, who took part in the first international environment conference organised by the UN :
(A)Jawaharlal Nehru
(B)Lai Bahadur Sastri
(C )Indira Gandhi
(D)Rajeev Gandhi

16.The UNESCO has declared India's Nicobar Islands as :
(A) A World Biosphere Reserve
(B) World Heritage Site
(C ) W'orld Environment Friendly Sites
(D) World Historical Sites

17.Arakan yoma is the extension of the Himalayas located in :
(A)Nepal
(B)India
(C )Bhutan
(D)Myanmar

18.Name the author of the book titled 1283 :
(A)Sania Mirza
(B)Pole
(C )Rafael Nadal
(D)Maradona

19.During the Indian freedom struggle who among the following started a magazine The Indian Sociologist' ?
(A)Subhash Chandra Bose
(B)Aurobindo Ghosh
(C )Surya Sen
(D)Shyamji Krishna Varma

20."In this instance we could not play off the Mohammadans against the Hindus". To which events did this remark of Aitchson relate ?
(A)Revolt of 1857
(B)Non - Co-operation Movement
(C )Civil Disobedience Movement 
(D)Quit India Movement

21.A ring road _________around the dty.
(A)is building
(B)have been building
(C )is being built
(D)has built

22.You are very arrogant. It is high time you_____that you are not the most important person in the world.
(A)have been realized
(B)realized
(C )realizing
(D)realize

23.He is one of the best actors that_____ever lived.
(A)has
(B)has been
(C )have been
(D)have

24.'Let the guards be armed', he ordered. (Choose the most appropriate indirect speech.)
(A)The guards ordered him to be armed.
(B)He ordered that the guards should be armed.
(C )lie suggested that let the guards were armed.
(D)He suggested the guards that they are armed.

25.Choose the correct sentence from the following :
(A) Ancient India was largely indebted to Iranian ideas and practices.
(B) Ancient India was largely indebted by Iranian ideas and practices.
(C )Ancient India was largely indebted with Iranian ideas and practices.
(D)Ancient India was largely indebted in Iranian ideas and practices.

26.The meaning of the idiom "to cook somebody's goose" is :
(A)exaggerate the good qualities of a person.
(B)ensure that somebody wias.
(C )prepare a delicious dish.
(D)ensure that somebody fails.

27.Choose the best antonym for OBLITERATE :
(A) exculpate
(B) forge
(C ) abhorrent 
(D) None of these

28. What do we call a group of dolphins ? 
(A) a herd
(B) a pride
(C ) a pod
(D) a swarm

29. What is the feminine gender of 'ram' ? 
(A) doe
(B) jenny
(C0 mare
(D) ewe

30. Choose the best synonym for DOCILE : 
(A) gentle
(B) puzzling
(C ) stupid
(D) stubborn

31. An accounting system which presents the Balance sheet in two parts is called : r 
(A) Double entry
(B) Single entry
(C ) Double accounting
(D) Statement of affairs

32. Voyage Account is___________account.
(A) Nominal
(B) Real
(C ) Personal
(D) None of these

33.In self balancing Bought Ledger Adjustment Account is opened in_____.
(A) Bought ledger 
(B) General ledger 
(C ) Sold Ledger 
(D) None of these

34.Manufacturing Account is prepared to find out
(A) Cost of goods sold
(B)Cost of good produced
(C ) Net profit
(D) Work in progress

35.The amount paid to an author for the use of copy right is called_.
(A) Minimum rent 
(B) Commission 
(C ) Patent
(D) Royalty

36._refer to the amount spent on fuel, coal, diesel and freshwater used for the purpose
of voyage.
(A) Port charges 
(B) Hunker cost 
(C ) Primage
(D) Passage money

37.Where the loss of an asset has been identified by the bank, but the amount has not been
written off wholly or partly is known as__________.
(A) Bad - debts
(B) Sub standard assets
(C )Loss asset
(D) Doubtful assets

38.Under inflationary condition__________method will show highest value of closing stock.
(A) LIFO
(B) RIO
(C ) Average price
(D) None of these

39.Anil drew a bill on Binil for Rs. 30,000 for three months. Proceeds are to be shared equally.
A got the bill discounted 8 12% per annum and remits the required proceeds to 'B' The amount of such remittance will be__________.
(A) Rs. 15,000
(B) Rs. 14,500 
(C ) Rs. 14,550
(D) Rs. 14,650

40.During the year 2013 a business concern earned a net profit of Rs. 42000. The manager is entitled to a commission of 5% of the net profit. Find the amount of the commission so charged.
(A) Rs. 2,000
(B) Rs. 2,100
(C ) Rs. 2,200
(D) Rs, 2,010

41.Valuation and presentation of inventories is :
(A) IAS 5
(B) IAS 4
(C ) IAS I 
(D) IAS 2

42.Accounting principles are based on____________.
(A) Objectivity 
(B) Convenience 
(C ) Practicability
(D) Subjectivity

43.Find the odd one :
(A) Purchase Book
(B) Sales Book
(C ) Purchase Return Book
(D) Cash Book

44.A credit Sale of Rs. 5,000 to Sugunan has been wrongly passed through the purchase book. To rectify the error, Sugunan's Account is debited with :
(A)Rs. 10,000
(B)Rs. 5,000
(C )Rs. 15,000
(D)Rs. 20,000

45.What is the total earnings of a worker from the following data ? Standard time for completing the job 50 hours. Actual time taken for completing the job 45 hours. Time rate is Rs. 20 per hour, premium bonus is 60% of time saved.
(A)Rs. 900
(B)Rs. 960
(C )Rs. 980
(D)Rs. 950

46.What is the Economic Order Quantity if annual requirement is Rs. 1,600 units, cost of material per units is Rs. 40, cost of placing and receiving order Rs. 50. Annual carrying cost of inventory is 10% of inventory value ?
(A)220 Units
(B)200Units
(C )280 Units
(D)300 Units

47.If sales is Rs. 2,40,000 ; percent of gross profit on sales 20%, purchase Rs. 1,75,000, closing
stock Rs. 30,000. Then opening stock will be __________.
(A)Rs. 47,000
(B)Rs. 60,000
(C )Rs. 50,000
(D)Rs. 67,000

48.Find the odd one out:
(A)Waste Book
(B)Day Book
(C ) Rough Book
(D) Memorandum Book

49.If cost of an asset is Rs. 60,000 and life period is 4 years. The rate of depreciation is_.
(A)20%
(B)30%
(C )25%
(D)33%

50.When furniture is purchased for Rs. 10,000 :
(A)Capital is decreased
(B)No change incapital
(C )Capital is increased
(D)Total amountof asset is changed

51.__________ignores the outstanding income while preparing their income statement.
(A)Sole traders
(B)Contractors
(C ) Doctors
(D) Single Fntry traders


52.Identify the odd one :
(A) Preliminary Expenses
(B)Repairs and Maintenance
(C ) Erection Expenses
(D) Establishment Expenses

53.Before acceptance by the drawee a bill of exchange is known as :
(A)Contract
(B)Agreement
(C )Draft
(D)None of these

54.___________is against the principle of convention of conservatism.
(A)Provision for Bad - debts
(B)Provision for discount on debtors
(C )Provision for discount on creditors
(D)Provision for depreciation

55.The term _ _ _____is used to write off the value of lease hold properties.
(A)Amortization 
(B)Depreciation
(C )Obsolescence
(D)Depletion

56.If direct material consumed is Rs. 60,000. Direct Labour cost is Rs. 20,000, factory overheads
expense is Rs. 10,000, opening and closing work - in - progress are Rs. 15,000 and Rs. 18,000 respectively, then works cost will be____________.
(A)Rs. 80,000
(B)Rs. 87,000
(C )Rs. 1,05,000
(D)Rs. 90,000

57.Ram sends 50 table fans to Rahim costing Rs. 300 per table fan, to be sold at 20% above cost
price. Sales will be.
(A)Rs. 18,000
(B)Rs. 15,000
(C )Rs. 20,000
(D)Rs. 22,000

58.If die cash book does not contain discount columns, discount allowed and received will be
passed through ____________.
(A)Discount Account
(B)Journal
(C )Day Book
(D)Suspense Account

59.___________is considered for the calculation of Capital Fund.
(A)Salary outstanding
(B)Subscription outstanding
(C )Subscription prepaid of last year 
(D)Salary prepaid

60. Find the odd one :
(A) Dock dues
(B) Octroi
(C ) Carriage
(D)Export duty

61.2, 5, 11, 17, 23, _, 41.•
(A) 21
(B) 31
(C ) 34
(D)29

62.0, 5, 22, 57, 116,
(A) 205
(B) 200
(C ) 161
(D)None of these

63.Which is the smallest number of six digits which is divisible by 111 ?
(A) 100121
(B) 111111
(C ) l00111
(D)100011

64.What is 90% of 90% of 100 ?
(A) 63
(B) 72
(C ) 81
(D)90

65.333333 + 1.1-?
(A) 3130
(B) 303030
(C ) 3010
(D)31003

66.From a given point, how many tangents can be drawn to a circle ?
(A) 0
(B) 1
(C ) 2
(D)3

67.Ravi ranks 18th in a class of forty students.What is his rank from the last ?
(A) 23
(B) 20
(C ) 19
(D)24

68.If the time ina clock is 9 hours 20minutes, whattime doesit showson a mirror?
(A)2 hours40min.
(B)4 hours20min.
(C )6 hours20 min.
(D)4 hours40 min.

69.5n(25)n“l -s- (Sn",(25)n'1) =.....?
(A)0
(B)20
(C )25
(D)5

70.Find the angle between the minute hand and the hour hand of a clock when the time is 7.20 ?
(A)90°
(B)95°
(C )100°
(D)105°

71.If the progression 3, 10, 17, ......... nnd 63, 65, 67, ........ are such that their
nth terms are equal, then the value of n Is ?
(A)17
(B)13
(C )63
(D)20

72.How many three digit numbers are there in which all the digits are distinct ?
(A)648
(B)548
(C )608
(D)508

73.A number when divided by 342 gives a remainder 47. When the same number is divided by 19, what should be the remainder ?
(A)12
(B)13
(C )9
(D)7

74.The angles of a triangle are in the ratio of 4 : 6 : 10. What is the value of the largest angle ?
(A)60*
(B)90"
(C )70*
(D)80*

75.The sum of numerator and denominator of a certain fraction is 11. If one is added to thenumerator, the value of fraction becomes the fraction is____________.
(A)3/8
(B)4/7
(C )5/6
(D)None of these

76.The speed of a car is twice that of a truck. Both started from Palakkadu and reached at Salem. If the truck took 3 hours more than the car, what was the time taken by the truck to reach at Salem ?
(A)9 hours
(B)6 hours
(C )5 hours
(D)4 hours

77.A farmer has 50 kg wheat in hand, part of which he sells at 8% profit and the rest at 18% profit. He gains 14% altogether. What is the quantity of wheat sold by him at 18% profit ?
(A)25 kg
(B)15 kg
(C )40 kg
(D)30 kg

78.The sum of two numbers is 2490. If 6.5% of one number is equal to 8.5% of other, then one of the number is :
(A)1200
(B)1301
(C )1411
(D)2070

79.Weight of a cow and a buffalo are in the ratio of 4 : 5. Cow's weight increases by 10% and the total weight of cow and buffalo together becomes 82.8 kg, with an increase of 15%. By what percent does the weight of the buffalo increase ?
(A)20%
(B)19%
(C )27%
(D)29%

80.The least number of square tiles required to pave the floor of a room having length
11 m 47 cm and 10 m 36 cm breadth is______________.
(A)868
(B)930
(C )880
(D)836

81.If the radius of a cylinder is doubled and the height is halved, what is the ratio between the new volume and previous volume ?
(A)1 : 2
(B)2:3
(C )2 : 1
(D)Noneof these

82.How many days will be there from January 1992 to April 1992 ?
(A)120
(B)121
(C )119
(D)122

83.Area of square field is one hectare. What is the length of the diagonal ?
(A)100
(B)100V2
(C )50
(D)50 V2

84.A Chess board contains 64 equal squares and the area of each square is 2.56 cm2. Find the length of one side of the chess board ?
(A)12.8
(B)10.2
(C )13.4
(D)14.6

85.In how many ways can 5 persons be seated around a circular table in a meeting ?
(A)22
(B)20
(C )24
(D)26

86.Father is 4 times as old as his son, in 30 years he will be only twice as old as his son. Then the
present age of the father is__________.
(A)50 years
(B)60 years
(C )80 years
(D)40 years

87.The length of a rectangle is increased by 20%. What will be the percentage decrease in its breadth so as to have the same area ?
(A)11 5/6
(B)14 3/4
(C )10 1/3
(D)16 2/3

88.The average of 11 results is 60. If the average of the first 6 result is 59 and that of the last six is 62, find the sixth result ?
(A) 66
(B)76
(C )56
(D) 70

89.Six bells commence tolling together at regular intervals of 3, 6, 9, 12, 15 and 18 seconds respectively. In 30 minutes, how many times, do they toll together ?
(A)13
(B)17
(C )11
(D)19

90.The average of the two digit numbers which remains the same when the digits interchange their positions.
(A)45
(B)55
(C )65
(D)74

91.A school has only three classes comprised of 40, 50 and 60 students respectively. In these classes, 10%, 20% and 10% students respectively passed in the examinations. What is the percentage of students passed in the examination from the entire school ?
(A)12 1/3%
(B)15 1/3%
(C )11 1/3%
(D)13 1/3%

92.The salary of a worker was first increased by 10% and thereafter decreased by 7%. What was the change in his salary ?
(A)4.5%
(B)5.6%
(C )2.3%
(D)3.4%

93.The sides of a triangle are in the ratio 1/2  : 1/3 : 1/4. If the perimeter is 117 cm, find the length of the smallest side ?
(A)27
(B)28
(C )34
(D)38

94.Sasi and Soman agreed to do a work for Rs. 112. Sasi alone can do it in 7 days and Soman alone in 8 days. With the help of another man they can finish the work in 3 days, then what amount does the man get ?
(A)30
(B)42
(C )32
(D)22

95.A car during its journey travels 30 minutes at the speed of 40 km/hr. another 45 minutes at the speed of 60 km/ hr and for two hours at a speed of 70 km/hr. Find the average speed of the car ?
(A)70 km/hr
(B)63 km/hr
(C )53 km/hr
(D)None of these

96.Everybody in a room shake hands with one another. The total number of hands shakes is 66.
The number of persons in the room is___________.
(A)12
(B)11
(C )14
(D)16

97.A mathematics paper consists of ten questions, which is divided into two parts, 1 and II, each part contains five questions each. A student is required to attempt six questions in all, taking at least two questions from each part. In how many ways can the student select the questions ?
(A)100
(B)150
(C )200
(D)243

98.In an election, involving two candidates, 132 votes were declared as invalid. The winning candidate got 54% of the votes and won by 192 votes. The total number of votes polled was
(A) 2400
(B)2532
(C ) 2530
(D) 2525

99.A vessel contains 10 litres of milk. First, 2 litres of the content are removed and replaced by 2 litres of water. Subset]uently, 4 litres of vessel's contents is removed and replaced by 4 litres of water. Finally, 6 litres of vessel's contents is removed and replaced by 6 litres of water. What is the quantity of milk left in the vessel ?
(A) 1.92 litres 
(B)1.82 litres 
(C )1.72 litres 
(D) 1.62 litres

100.In a club 70% members read English news papers and 75% members read Malayalam news papers, while 20% do not read both papers. If 325 members read both the news papers, then the total number of members in the club is__________.
(A)600'
(B)400
(C )450
(D)500