Kerala PSC Divisional Accountant previous question and answers part 2
21. _____ ignores the outstanding income while preparing
their income statement.
A) Sole traders
B) Contractors
C) Doctors
D) Single Entry traders
22. Identify the odd one.
A) Preliminary Expenses
B) Repair and Maintenance
C) Erection Expenses
D) Establishment Expenses
23. Before acceptance by the drawee a bill of exchange is
known as?
A) Contract
B) Agreement
C) Draft
D) None of these
24. ____ 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
25. The term _____ is used to write off the value of lease
hold properties.
A) Amortization
B) Depreciation
C) Obsolescence
D) Depletion
26. If direct material consumed is 60,000. Direct Labour is 20,0000, Factory
overheads expense is 10,000, opening and closing work-in-progress
are 15,000 and 18,000 respectively, then works cost will be
_______
A) 80,000
B) 87,000
C) 1,05,000
D) 90,000
27. Ram sends 50 table fans to Rahim costing 300 per table fan, to be sold at 20% above
cost price. Sales will be ____.
A) 18,000
B) 15,000
C) 20,000
D) 22,000
28. If the cash book does not contain discount colums,
discount allowed and received will be passed through_____.
A) Discount Account
B) Journal
C) Day Book
D)Suspense Account
29. _____ is considered for the calculation of Capital Fund.
A) Salary outstanding
B) Subscription outstanding
C) Subscription prepaid of last year
D)Salary prepaid
30. Find the odd one
A) Dock dues
B) Octroi
C) Carriage
D)Export duty
31. 2, 5, 11, 17, 23, ____, 41
A) 21
B) 31
C) 34
D) 29
32. 0, 5, 22, 57, 116,____
A) 205
B) 200
C) 161
D)None of these
33. Which is the smallest number of six digits which is
divisible by 111?
A) 100121
B) 111111
C) 100111
D) 100011[√]
34. What is 90% of 90% of 100?
A) 63
B) 72
C) 81
D) 90
35. 333333/1.1 = ?
A) 3130
B) 303030
C) 3010
D) 31003
36. From a given point, how many tangents can be drawn to a
circle?
A) 0
B) 1
C) 2
D) 3
37. Ravi ranks 18th in a
class of forty students. What is his rank from the last?
A)23
B) 20
C) 19
D) 24
38. If the time in a clock is 9 hours 20 minutes, what time
does it shows on a mirror?
A) 2:40
B) 4:20
C) 6:20
D) 4:40
39. 5n(25)n-1/(5n-1(25)n-1)=?
A) 0
B) 20
C) 25
D) 5[√]
40. 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
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