VOCATIONAL TEACHER RECEPTION BOOK -kerala psc previous question paper
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Maximum : 100 marks
Time : 1 hour and 15 minutes

1.Which of. the following income is not taxable under the head income from salary?
(A)Salary of a Govt, employee
(B)Pension
(C )Salary of a Govt, employee posted abroad
(D)Salary of a member of parliament

2.Any income from slump sale is taxable under :
(A)Income from other sources
(B)Capital gain
(C )Profits and gains from business or profession
(D)Income from house property

3. Which of the following is not a casual income?
(A) Winning from lottery
(B)A gift from relative
(C ) Habitual betting
(D)Income from card games

4.Variable working capital is required to meet:
(A) Seasonal demand
(B)Special exigencies
(C ) Temporary needs
(D)All of the above

5.Which of the following is not a method of slowing cashoutflows?
(A) Lock box system
(B)Centralization of payments
(C ) Making use of float
(D)Reducing frequency of payments

6.Cost of capital is not similar to one of the following :
(A) Cut off rate
(B)Target rate
(C ) Hurdle rate
(D)Internal Rate of Return

7.Which of the following factor does not influencethe capital structure decision?
(A) Cost of capital
(B)Risk
(C ) Corporate tax
(D)Composition of fixed assets

8.Capital Index Bonds are linked with :
(A) BSE sensex
(B)XSE nifty
(C ) Consumer price index
(D)BSE — 100

9.Open ended mutual fund schemes are :
(A)Open for a particular period 
(B) Have fixed period of maturity 
(C ) Listed in the stock exchange 
(D) Open on a continuous basis

10.Compulsory delisting of a company from stock market is due to :
(A)Violation of listing agreement
(B) Capital size is small 
(C ) Merger
(D) Thin trading

11.Market value of bond depends on :
(A)The coupon rate
(B) Years to maturity
(C ) Expected yield to maturity
(D) All the above

12.What is the dividend yield of a stock having a face value of Rs.10? Which has declared 35% dividend for the current year? The present market value of the stock is.Rs. 40 :
(A) 35 %
(B)70%
(C ) 8.75 %
(D)‘8.5%


13.Diversification of investments helps to reduce :
(A) Interest rate risk
(B)Market risk
(C ) Unique risk
(D)Inflation risk

14.The put option buyer gains :
(A)In the bullish market
(B). In the bearish market
(C )In the stable market
(D)When the strike price is lower than stock price

15.The mutual funds listed in the stock exchange are :
(A)Closed-end funds
(B) Open-end funds
(C ) Growth schemes
(D) Stock index funds

16.Among the following which one represents a potential use of working capital:
(A)Sale of fixed assets at a loss 
(B) Net loss from operation 
(C ) Declaration of dividend
(D) Payment to creditors

17.The father of scientific management is : 
(A) F.W. Taylor 
(B) F.E.L. Brach
(C ) Peter. F. Druckcr
(D) Michael. J. Jucious 

18.Periodical cost is also known as :
(A) Variable cost
(B)Revenue cost
(C ) Marginal cost
(D)Fixed cost

19.The process of delegation is always :
(A) Circular
(B)Horizontal
(C ) Top down
(D)Bottom up

20.Management By Objective was developed as a philosophy by :
(A)- Peter. F. Drucker .
(B)F.W. Taylor
(C ) Mayo
(D)Simon

21.Financial structure represents :
(A) Long term liabilities
(B)Capital structure
(C ) long term and short term liabilities
(D)Working capital

22.Usually dividend declared and paid as a percentage of
(A) Authorized capital
(B)Issued capital
(C ) Called up capital
(D)Paid up capital

23.To determine the intrinsic value of share, which of the following data is essential
(A) Dividend per share
(B)Market value per share
(C ) Expected rate of return
(D)Net equity

24.In a fund flow statement (working capital basis) a current liability repaid by the organization :
(A)Is shown as a source of working capital
(B)Is shown as an application of working capital
(C )Is shown as a decrease in cash
(D)Do not affect the working capital

25.A manager who works with the help of rules and regulations is called :
(A) Traipest leader
(B) Laissez faire leader 
(C ) Participator leader
(D)Bureaucratic leader

26.Income Tax is imposed by :
(A) Central Govt.
(B)State Govt.
(C ) Local authority
(D)Central and State Govt.

27.Inflation can be checked through :
(A) Reducing public expenditure
(B)Increasing direct taxation
(C ) Surplus budgeting
(D)All of these

28.Which of the following statement is/are true?
(1)Patent account is a nominal
(2)Capital account is a real account
(3)Prepaid rent is a personal account
(4)Outstanding salaries is a nominal account
(5)Drawings account is a nominal account
(A)Only (1) above
(B)Only (3) above 
(C )Both (1) and (2)above
(D)(2),(3) and (5) above

29.The major source of revenue to the Government is :
(A)Income tax otherthan corporate tax 
(B)Corporate tax
(C )Wealth tax
(D)Gift tax

30.Cost of acquisition of natural resources are allocated through :
(A)Depletion
(B)Depreciation
(C )Allocation
(D)Amortization

31.The technique used to study the position and performance of an undertaking with focus on financial statement is termed as :
(A) Fundamental analysis
(B)Break even analysis
(C ) Cross .sectional analysis
(D)Technical analysis

32.The marginal cost equation is :
(A) S-V = F±P
(B)S+V=F±P
(C ) S=V-C
(D) S + C = F ±P

33.Capital of a company is raised in the following sequence :
(A)Issued, subscribed, called up, nominal
(B)Nominal, issued, called up, subscribed
(C )Issued, nominal, subscribed, called up
(D)Nominal, subscribed issued, called up

34.Contingent liabilities appearing as a note to balance sheet as a part of:
(A) Concept of full disclosure
(B) Consistency concept
(C ) Conservatism concept
(D)Realizationconcept

35.The immediate solvency ratio is :
(A) Current ratio
(B)Quick ratio
(C ) Debt equity ratio
(D)Stock turnover ratio

36.Which of the following will result in decreasing margin of safety?
(A)Increase in variable cost
(B)Reduction in fixed cost 
(C ) Increase in selling price
(D)Change in sales mix in order to increase contribution

37.In Maslow’s Need Hierarchy Theory, in which of the following order human needs arise :
(A)Physiological needs, social needs, safety needs, ego needs, self actualization needs
(B)Physiological needs, social needs, ego needs, safety needs, self actualization needs
(C )Physiological needs, safety needs, social needs, ego needs, self actualization needs.
(D)Physiological needs, safety' needs, ego needs, social needs, self actualization needs

38. The activity which is not helpful in controlling money supply?
(A) CRR
(B)Free market policy
(C ) Bank rate
(D)Change in margin requirements

39.‘Stagflation’ means:
(A) Inflation with depression
(B)Inflation with growth
(C ) Deflation with growth
(D)Inflation after deflation

40.Purchase and distribution of imported products by Govt, is called :
(A) Cartel
(B)Canalization
(C ) Grey marketing 
(D)None of the above

41.Generally, orientation is given to:
(A) Supervisory staff
(B)Clerical staff
(C ) New entrants
(D)Previous employees

42.Full cost pricing method means :•
(A) Fixed cost plus mark-up- 
(B)All cost plus normal profit margin
(C ) Standard cost plus mark-up
(D)Market price plus mark-up

43.When a balance sheet is arranged in liquidity order, which of the following is correct?
(A)Fixed assets, short term investments, cash and current assets
(B)Cash, short term investments, current assets, fixed assets
(C )Cash, current assets, short term investments, fixed assets
(D)Short term investments, cash, current assets, fixed assets

44.Risk involved in a firm is higher where :
(A)Cost of capital is low
(B)Cost of capital is high
(C )Cost of capital is neutral
(D)None of these

45.In respect of planning, which of the following statement is incorrect?
(A)Planning is forward looking
(B)Planning is intellectual activity
(C )Planning is not performed by top management
(D)Planning is related to objectives

46.A company acquired assets worth Rs. 1,98,000 and the purchase price is paid by issue of equity shares of Rs. 10 each at 10% discount. The number of shares issued :
(A)19,800
(B)20,000
(C )22,000
(D)18,000

47.Which one of the following is not a distinctive feature of co-operative organization?
(A) Service motto
(B) Democratic management
(C ) One share one vote system.
(D) Corporate status

48. Harish LTD furnished the following information :
10% preference share capital 12% debenturesEquity share holders fund The capital gearing ratio of Harish LTD was 
(A)0.40
(B)0.60
(C )2.50
(D)0.16

49.Gopal LTD furnished the following information Return on total assets- 10% :Return on net worth- 20%Net worth - 10,00,000 The total assets of the company were 
(A) Rs. 10,00,000 
(B)Rs. 20,00,000  
(C ) Rs. 12,00,000
(D)Rs. 15,00,000

50.Y LTD has furnished the following information :
Period   Sales Profit/Loss
I 7,00,000 10,000(loss)
II 9,00,000 10,000

The variable cost of period II is

(A)6,30,000
(B)7,20,000
(C ) 8,90,000
(D)8,10,000

51.Geethu LTD has furnished the following information Fixed cost Rs. 1,50,000
Variable cost per unit Rs. 10 Selling price per unit Rs.15 To brought down the break even point to 25000 unit, the selling price should be
(A)Rs. 10
(B) Rs.6
(C ) Rs. 16
(D) Rs.20

52.Five ‘m’s of management are :
(A)Marketing, monitoring, motivation, machinery and methods
(B)Manager, muscle, machinery and methods
(C )Man, money, material, machinery and methods
(D)Marketing, man power, muscle, motivation and methods

53.Current ratio = 2.8 Acid- test ratio =1.5 Working capital = 1,62,000 The amount of current asset:
(A)90,000
(B) 2,52,000
(C ) 1,35,000
(D) 1,52,000

54.In life insurance, age of applicant and the insurance premium is :
(A) Positively correlated
(B) Negatively correlated
(C ) Zero correlated
(D) None of the above

55.Credit sales Rs. 1,20,000 Debtors Rs. 20,000 Bills receivable Rs. 10,000 Average collection period is:
(A)4 months
(B)5 months
(C )3 months. 
(D)6 months

56.In determining the fund from operation gain on sale of fixed assets should be---------------- from the net profit and the loss on sale of fixed asset should be-----------to the net profit.
(A) Added, deducted 
(B) Added, added
(C ) Deducted, added
(D) Deducted, deducted

57.Net profit — 60,000Total purchase —1,40,000 Opening creditors — 48,000 Closing creditors — 72,000 The amount of cash from operation will be 
(A) 2,00,000 
(B) 60,000
(C )1,32,000
(D) 84,000

58.Which of the following statement is the basis of diversification?
(A) It never rains, but it pours
(B) Make hay while the sun shines
(C ) Don’t look a gift horse in the mouth 
(D) Don't put all your eggs in one basket

59. Income received in India in the previous year is taxable in the hands of:
(A)Resident
(B)Not ordinarily resident
(C )Non resident
(D)All above

60.Technical analysis helps:
(A)To find out the present state of stock market
(B)To estimate the growth of the stock market
(C )To show’ the direction of the stock market
(D)To indicate the economic activity

61.What is subscript?
(A)Text that is smaller and below the baseline
(B)Text that is smaller and above the baseline
(C )Text that is larger and below the baseline
(D)Text that is larger and above the baseline

62.What language does the computer use and understand?
(A)High-level
(B)Assembly
(C )Machine
(D)None of the above

68.What is afirewall?
(A)Antivirus program
(B)Internet blocker
(C )Internet logger
(D)Internet filter

64.What is BIOS short for?
(A)Not short for anything
(B)Basic Input / Output System
(C )Binary Input / Output System
(D)Bus Input / Output System

65.Which below’ IP address would be used for a local network?
(A)192.168.1.100
(B)69.72.169.241
(C )74.125.127:100
(D)209.131.36.100

66. What does the term MIME stand for?
(A)Mail Internet Mail Exchange
(B)Mail Interleave Method Exchange
(C ) Multipurpose Internet Mail Extensions
(D)Multipurpose Interleave Mail Exchange

67. Why should you avoid downloading files using file-sharing programs like Limewire or Frostwire? (used to download music, videos, etc.).
(A) Against Copy right laws
(B)Risk of Viruses
(C ) High Penalty once Caught
(D)(A)(B) and (C )’

68.What does the term IRQ stand for?
(A) Input Request Queue
(B)Interrupt Request Queue
(C ) Interrupt Request
(D)Input Request

69.Which Storage Technology is more durable?
(A) Magnetic Tape
(B)M-Disc
(C ) Hard Disk
(D)DVD

70.The results of arithmetical and logical operations are stored in a / an :
(A) Accumulator
(B) Instruction register
(C ) Cache
(D)ROM

71.Which of the following operating systems isproduced by IBM?
(A) OS-2
(B)Window's
(C ) DOS
(D).UNIX

72.....is an error in computer programme.•
(A) Virus
(B)Bug
(C ) Crash
(D)Power Failure

73.Minimize all of the opened windows :
(A) Windows Logo + M
(B)Windows Logo
(C ) Windows Logo + BREAK
(D)Windows Logo + D

74.---------------Provides a common address space and routes the packets of data across the entire Internet.
(A)UDP
(B)TCP
(C )FTP
(D)TP

75.Who is considered to be The Father of Artificial Intelligence?
(A)George Boole
(B)JohnMcCarthy
(C )Allen Newell
(D)Alan Turing

76. The use of parity bit is for :
(A)Coding
(B)Indexing
(C )Error detection
(D)None of these

77.One MB =•
(A)1000 KB
(B)1024 Bytes
(C )10000 Bits
(D)210 KB

78.Programs stored in ROM Chips are called :
(A)Hardware
(B)Software
(C )Firmware
(D)None of these

79.Which among is the fastest Super Computer?
(A)Stampede
(B)Tianhe-2
(C )Mira
(D)Pa ram

80.Which Memory is more fast?
(A) ROM 
(B) Secondary Memory
(C ) RAM
(D) Cache Memory

81.Which of the following Indian was honoured by a special Oscar Award?
(A) Mira Nair
(B) O.P. Sippy
(C ) Satyajith Ray
(D) Mahesh Bhatt

82.“Equal Pay for Equal Work both Men and Women" has been ensured in the Indian Constitution as:
(A) Directive Principles of State Policy
(B) Fundamental Right 
(C ) Fundamental Duties
(D) Economic Right

83.The largest number of Buddhist's found in ;
(A) Orissa 
(B) Uttar Pradesh
(C ) Madhya Pradesh
(D) Maharashtra ’

84. ''It made the proposal in May.-It still wanted a United India. There was to be a federal union composed to British Provinces". The above statement is related to:
(A) Gandhi - Irwin Pact 
(B)Cripps Mission
(C ) Cabinet Mission
(D)Simon Commission

85. Which among the following ports was called Babl-al-Makka (Gate of Makka) during the Mugal period?
(A)Calicut
(B)Surat
(C )Thoothukudi
(D)Vishakapattanam

86.Which Article of the Indian Constitution speaks that “India, that is Bharat, shall be a Union of States?
(A)Article 1
(B)Article 2
(C ) Article 4
(D) Article 5

87.Monopolies and Restrictive Trade practices (Prevention) Act was came into force on :
(A)January l, 1970
(B)June 1, 1970
(C )December 2, 1970
(D)January 1, 1971

88.NABARD was setup on July 1, 1982 by taking over the functions of the -agricultural credit department of RBI and :
(A)Agricultural Money Lending Corporation
(B)Agricultural Refinance and Development Corporations (ARDC)
(C )Central Agricultural Financing Corporation
(D)National Crop Insurance Organisation

89.Common Wealth Day is celebrated around the World on :
(A)2nd Monday in January
(B)2nd Monday in March.
(C ) 2nd Monday in April’
(D) 2nd Monday in June.

90.Japan shutdown its last nuclear power station on:
(A)September 12, 2013
(B)September 15, 2013
(C )September 22, 2013
(D)October 14, 2013

91.National Communal Harmony Awards 2011-2012 was shared by :
(A)Khamliana of Mizoram and Mohammad Abdul Bari by Odisha
(B)Gopal Shukla of Jaipur and Mohammad Sulphikar of Jammu
(C )T.C. Shetty of Tamil Nadu and Gopalaswami of Bihar
(D)J.K. Singh of Punjab and Gopal Iyyankar of Kerala

92.Which of the following countries opened the world’s 2013? 'largest offshore wind farmon July 4,
(A)Canada
(B)China
(C )Switzerland
(D)Britain
 
93.World day against Child Labour is observed on :
(A)June 12
(B)June 22
(C )June 26
(D)June 28

94.The theme of World Habitat Day 2013 is :
(A)Changing cities, building opportunities
(B)Urban mobility to encourage people to shift towards more sustainable modes of transportation
(C )Pollution free cities and safe living
(D)Living together is happiness, protecting the rights of each other

95.Sachin Tendulkar's last test match with which country :
(A) South Africa
(B) Srilanka
(C ) West Indies
(D) Bangladesh

96.Chief Information Officer of India :
(A) Deepak Sandhu
(B) Sushama Singh
(C ) Deepa Goyal
(D) Gopika Kelkhar

97.Postal department launches a new PIN Code : 110201 for:
(A) Parliament of India
(B) Prime Minister’s Office
(C ) Supreme Court of India
(D) Delhi High Court

98.Malala Yousafzai’s autobiography “I am Malala : the girl who stood up for education and was shot by the Taliban" is co-written by :
(A) Christopher Joseph
(B) Charles Worth
(C ) Catherine Lewins
(D) Christina Lamb

99.In protest against British Policy "Individual Civil Disobedience" was started under the leadership of:
(A) Thilak 
(B) Gokhale 
(C ) Patel
(D) Gandhiji

100.The architect of Human Rights Declaration : 
(A) Humphry David 
(B) John David
(C ) John Locke
(D) John Peters Humphry
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