| Post Name | Assistant Public Prosecutor Grade II |
|---|---|
| Department | Kerala State Assistant Public Prosecuters Service Category No : 659/2022 |
| Question Paper Code | 048/2023/OL |
| Category Code | 010/2021 |
| Date of Test | 16 March 2023 |
| Medium of Question | ENGLISH |
| Exam Type | Online Examination |
| Total Questions | 100 |
1
Which of the following is the smallest unit of data in a computer ?
Answer
A. Bit
2
Which of the following is used in an optical mouse ?
Answer
Question Cancelled
3
The MICR stands for
Answer
D. None of these
4
Which windows shell command deletes a directory ?
Answer
B. rd
5
Which directories contains kernel modules ?
Answer
C. /lib
6
Which enables us to send the same letter to different persons ?
Answer
C. Mail merge
7
What is gutter margin ?
Answer
C. Margin that is added to the binding side of the page when printing
8
In the formula, which symbol specifies the fixed columns or rows ?
Answer
A. $
9
What is a motion path ?
Answer
C. A method of moving items on a slide
10
What tool in Photoshop Elements allows you to move a portion of the image ?
Answer
A. Move Tool
11
If you wanted to have 12 subnets with a class C network ID, which subnet mask would you use ?
Answer
C. 255.255.255.240
12
If 5 files are transferred from server A to client B in the same session. The number of TCP connections between A and B is
Answer
D. 6
13
The search results are generally presented referred to as
Answer
A. Search Engine Results Pages
14
Which Type of software which is designed for users to customize programs is
Answer
B. Open-source software
15
In which of the following, a person is constantly followed/chased by another person or group of several peoples ?
Answer
C. Stalking
16
Bluetooth uses
Answer
A. Frequency hopping spread spectrum
17
The process of dividing a disk into sectors that the disk controller can read and write, before a disk can store data is known as _________ partitioning.
Answer
B. Low-level formatting
18
Which command can change the data in a table ?
Answer
C. Update
19
Which shortcut key is used in company features screen to use accounting features in Tally ?
Answer
A. F1
20
Which of the following organization was set up under Payment and Settlement Systems Act 2007 ?
Answer
C. NPCI
21
A contract in which, under the terms of the contract, one or both of the parties to the contract have still to perform their obligations in future is known as
Answer
C. Executory contract
22
Which among the following is not the characteristic of a negotiable instrument ?
Answer
D. It must be registered
23
What is the maximum amount of bonus U/s 11 of the payment of Bonus Act 1965 ?
Answer
B. 20% of wages
24
Employees Provident Funds and Miscellaneous Provisions Act, 1952 is applicable to
Answer
A. Industry/factory employing more than 20 employees
25
The amount of Gratuity payable to an employee as per Payment of Gratuity Act, 1972 is
Answer
C. 15 days salary for each year of completed service in excess of 6 months service
26
When a company issue shares at a premium, the maximum amount of premium that a company can collect as per the Companies Act 2013 is
Answer
D. None of these
27
Schedule V of Companies Act 2013 deals with
Answer
B. Managerial remuneration
28
In a contract of Indemnity and Guarantee, the liability of a surety is
Answer
A. Coextensive with the principal debtor
29
The annual carrying cost of a material 'M' is Rs. 3.6 per unit and its total carrying cost is Rs. 9,000 per annum. What would be the Economic Order Quantity for material 'M', if there is no safety stock of material M ?
Answer
A. 5000 units
30
The number of employees at the beginning and end of the year 2021 was 380 and 420. During the year, 18 employees resigned, 6 were terminated and there were 16 replacements. Find the Labour turnover ratio under Flux Method.
Answer
A. 10%
31
The primary difference between a fixed budget and a variable (flexible) budget is that a fixed budget
Answer
D. Is a plan of single level of sales (or other measures of activity), while a variable budget consists of several plans, one for each level of sales (or other measures of activity)
32
A process loss that does not affect the cost per unit is called
Answer
B. Abnormal Loss
33
A company engaged in the manufacturing of some products uses several materials to manufacture its products. If the company combines these materials in proportions different from standard proportions prescribed for production, it is
Answer
D. Material Mix Variance
34
The system of costing used by a firm engaged in the manufacturing of definite quantity of similar and identical products is
Answer
C. Batch costing
35
In which among the following sectors, service costing is not the appropriate method of costing ?
Answer
A. Electronics
36
The classification as Indirect Material, Indirect Labour and Indirect Expenses are the result of
Answer
C. Elementwise classification
37
The average daily sales of a company is Rs. 4 Lakhs. The company keeps a normal cash balance of Rs. 60,000 and the weighted operating cycle of the company is 30 days. What is the working capital requirement of the company ?
Answer
A. 120.6 Lakhs
38
X Ltd is expected to disburse a dividend of Rs. 20 per share of Rs. 10. The current market price of a share is Rs. 80. What will be the cost of equity capital under dividend yield method ?
Answer
C. 25%
39
Which among the following is not an assumption of Irrelevancy model of dividend by Modiglani and Miller ?
Answer
B. The return on investment remains constant
40
Which among the following is used as a good technique for forecasting the attention of management on critical variables showing where additional analysis may be beneficial before finally accepting a project ?
Answer
D. Sensitivity analysis
41
If the current Ratio and Liquid ratio of a firm is 2.2 and 0.8 respectively and its current liabilities is Rs. 10 Lakhs, what is the value of closing stock held by the firm ?
Answer
A. 14 lakhs
42
Which among the following will result in the application of funds ? i. Sale of machinery ii. Issue of share capital iii. Payment of dividend iv. Purchase of land v. Payment to creditors
Answer
B. iii & iv
43
Preparing budget figures for different levels of activity within a range, under flexible budget is
Answer
B. Multi activity method
44
Which among the following is not a method of accounting for price level changes ?
Answer
D. EVA method
45
U/s 6(1) (a) of Income Tax Act, 1961, an individual is said to be a resident (ordinary resident) in India in any previous year if
Answer
D. He has been in India in the previous year for a period of 182 days or more
46
The maximum exempted amount of encashment of earned leave of a non-government employee at the time of his retirement is
Answer
B. Rs. 3,00,000
47
While computing the income under the head 'Income from House property', which among the following is allowed as a deduction from Annual value ? i. 30% of annual value as standard deduction. ii. Interest on loan taken for the purchase, construction of the house relating to the previous year. iii. Interest on loan taken for construction, purchase of the house for the period prior to the previous year iv. Unrealised rent
Answer
D. i, ii and iii only
48
Sec. 35ABA of Income Tax Act 1961 deals with the deduction of expenditure in connection with
Answer
C. Capital expenditure to obtain right to use spectrum for telecommunication services
49
U/s 54EC of Income Tax Act 1961, the maximum exempted amount of investment of capital gain arising from the transfer of a long term capital asset in long term specified asset in the subsequent financial year of transfer is
Answer
B. Rs. 50,00,000
50
Which among the following incomes are taxable under the head 'Income from other sources' ? i. Dividend from a Domestic Company ii. Dividend from a Foreign Company iii. Dividend from a co-operative society iv. Income from Royalty v. Salary of MPs and MLAs
Answer
D. i, ii, iii, iv and v
51
Which among the following is/are a no limit donation eligible for deduction @ 100% U/s 80 G ? i. Jawahar Lal Nehru Memorial Fund ii. Prime Minister's Draught Relief Fund iii. Indira Gandhi Memorial Trust iv. Prime Minister's National Relief Fund
Answer
A. iv only
52
How much is the percentage of advance tax payable by an assessee up to December, 15 of the Financial year U/s 243C of the Income Tax Act, 1961 ?
Answer
C. 75%
53
Which authority will notify the rates of tax to be levied under CGST ?
Answer
D. Central Government on recommendation of GST Council
54
Which among the following statement is correct with regard to GST ?
Answer
D. The income of a registered trust from specified defined charitable activities are exempted from GST
55
Which among the Constitutional Amendment paved the way for the introduction of GST in India ?
Answer
A. Constitutional Amendment
56
GST is introduced in India w.e.f.
Answer
C. July, 2017
57
The first two digits of 15 digit GSTIN represents
Answer
A. State Code
58
In GST, "the supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary" is called
Answer
C. Principal Supply
59
IGST stands for
Answer
D. Integrated Goods and Services Tax
60
In GST, the details of outward supplies of goods or services of every registered person shall be submitted by
Answer
B. of the succeeding month
61
IFRS-13 deals with i. Financial instrument ii. Consolidated financial statements iii. Fair value measurement
Answer
C. Only iii
62
AB Ltd decided to make a rights issue in the proportion of one new share of Rs. 200 each at a premium of Rs. 50 each to the share holders for every three existing shares. The market value of the shares at the time of announcement of rights issue is Rs. 500 each. Calculate the value of right issue. i. 62.50 ii. 437.50 iii. 250 iv. 300
Answer
B. Only i
63
Money at call and short notice in Banking companies are included under the Schedule i. Schedule 4 ii. Schedule 5 iii. Schedule 6 iv. Schedule 7
Answer
D. Only iv
64
Liability for partly paid investments in Banking companies are included under the heading i. Investments ii. Other assets iii. Contingent liabilities
Answer
B. Only iii
65
Valuation Balance Sheet is prepared in i. Joint Stock companies ii. Partnership firm iii. Single entry system iv. Life Insurance Companies
Answer
A. Only iv
66
From the following data, find out the value of each category of equity shares of Sharad Ltd. by the earning method. The companies after tax profit is Rs. 6,000 and general rate is 10% p.a. 500 (A) equity shares of Rs. 10 each, fully paid. 500 (B) equity shares of Rs. 10 each, Rs. 7 paid up. 500 (C) equity shares of Rs. 10 each, Rs. 6 paid up. i. A = 50, B = 30, C = 34 ii. A = 10, B = 7, C = 6 iii. A = 52.20, B = 36.54, C = 31.32
Answer
A. Only iii
67
When a partnership firm is converted into a joint stock company, the expenses involved are borne by the i. Partnership firm ii. Joint stock company iii. Government iv. As agreed upon by the firm and the joint stock company
Answer
C. Only iv
68
In the case of sale of a partnership business to a joint stock company, consideration for business is paid i. Wholly in the form of shares of the joint stock company ii. Wholly in cash iii. Partly in the form of shares and partly in the form of cash iv. According to the agreement between the partnership firm and the joint stock company
Answer
D. Only iv
69
The primary objective of an audit is i. Detection and prevention of errors ii. Detection and prevention of frauds iii. To examine the books of accounts and records so as to render an opinion on the truth and fairness of the financial statements prepared by the management
Answer
D. Only iii
70
Recording a transaction in two or more subsidiary books i. Errors of commission ii. Errors of omission iii. Compensating errors
Answer
B. Only i
71
On the basis of degree of independence of the auditor-audit may be classified into i. Internal audit and external audit ii. Statutory and Govt. audit iii. Complete audit and partial audit iv. Occasional audit and interim audit
Answer
D. Only i
72
Origin of management audit was in i. Germany ii. Japan iii. U.S.A. iv. UK
Answer
D. Only iii
73
Misappropriation may be classified into i. Defalcation or embezzlement of cash ii. Teeming and lading iii. Suppression or non-disclosure of cash receipts
Answer
C. All of the above
74
What is the generally accepted basis of valuation of fixed assets ? i. Net realizable value ii. Revaluation value iii. Replacement cost iv. Historical cost less depreciation
Answer
A. Only iv
75
Which of the following departments should raise sale invoices for an effective internal control ? i. Accounts departments ii. Sales departments iii. Despatch department
Answer
D. Only i
76
An audit engagement letter should preferably be sent i. Before the commencement of the audit ii. Immediately after the commencement of the business iii. At any time before the completion of the audit
Answer
B. Only i
77
The primary objective of ____________ is to collect and provide all the data needed by law and or by organizational policies to keep the business running properly and efficiently. i. TPS ii. ERP iii. CRM iv. SCM
Answer
C. Only i
78
The common steps in CRM are i. Make it easy for customers to do business ii. Focus on the end-customer for your product and services iii. Foster customer loyalty
Answer
D. All of the above
79
__________ is the process of navigating around the web by means of pointing and clicking a graphical web browser. i. Surfing ii. Syntax iii. Teamware
Answer
C. Only i
80
A system in which the encrypting and descripting keys are the same is called a ______ key system. i. Structural ii. Systematic iii. Symmetric iv. Asymmetric
Answer
A. Only iii
81
People who use office automation are often called i. Knowledge workers ii. IT workers iii. E-Commerce workers
Answer
A. Only i
82
The physical address also known as the link address, is the address of a node as defined by its i. LAN ii. Both LAN and WAN iii. WAN
Answer
B. Only ii
83
Which of the following is/are not a web browser ? i. Internet explorer ii. Netscape communicator iii. Netscape Navigator iv. Adobe Page Maker
Answer
B. Only iv
84
FTP is acronym of i. File Transfer Protocol ii. File Transmission Protocol iii. Fund Transfer Protocol
Answer
A. Only i
85
_________ is concerned with problems and obstructions in the process of encoding and decoding the message into words or other impressions. i. Physical barrier ii. Semantic barrier iii. Organisational barrier
Answer
A. Only ii
86
Unofficial and quick conversations among employees of the same rank is called i. Formal communication ii. Upward communication iii. Grapevine communication
Answer
D. Only iii
87
Post script is written by the i. Manager ii. Writer himself iii. Supervisor
Answer
C. Only ii
88
________ is a disruption to our communication in many environments such as work, home and school. i. Polarization ii. Redundancy iii. Data mining
Answer
A. Only i
89
______ is any false and malicious statements that is communicated to others and that injures a person's good name or reputation may constitute. i. Grapevine ii. Non-verbal communication iii. Defamation
Answer
C. Only iii
90
_______ is communicating complete information about a topic or idea in a few words. i. Conciseness ii. Concreteness iii. Preciseness iv. Descriptiveness
Answer
B. Only i
91
Managerial Grid leadership styles was developed by i. Likert ii. Elton Mayo iii. Peter F Drucker iv. Blake and Mouton
Answer
A. Only iv
92
Free-rein leadership means i. Manager centralises decision making power ii. Both manager and subordinates have full freedom to decision making iii. Manager decentralises his power and giving complete freedom to subordinates
Answer
C. Only iii
93
One of the key goals for business ethics is i. Sustainability ii. Co-operation iii. Accountability
Answer
B. Only i
94
The eight Millennium Development Goal is/Goals are to i. Eradicate extreme poverty and hunger ii. Promote gender equality and empower women iii. Develop a global partnership for development iv. Achieve Universal primary education
Answer
C. All of the above
95
According to Archie Carroll, his delineation of four "Philosophies" of Corporate Social responsiveness are i. Reaction, Defence, Accommodation and Pro-action ii. Responsiveness, Scrutinisation, Allocation and Pro-action iii. Relationship, Dependability, Autocratic and Pro-action iv. Reaction, Responsiveness, Relationship and Recreaction
Answer
A. Only i
96
Which of the following is Carroll's four-part model of Corporate Social Responsibility ? i. Philanthropic, Organisational, Behavioural and Environmental ii. Philanthropic, Ethical, Organisational and Political iii. Ethical, Organisational, Economic and Legal iv. Philanthropic, Ethical, Legal and Economic
Answer
A. Only iv
97
Forms of stakeholder theory i. Normative ii. Descriptive iii. Instrumental
Answer
D. All of the above
98
What are the ways of organizing approaches of the formal organization of business ethics management developed by Trevino ? i. Compliance orientation ii. Value orientation iii. External orientation iv. Protection orientation
Answer
C. All of the above
99
Philosophies believe that freedom from human constraint is necessarily good and that all constraints imposed by others are necessarily evil except when needed to prevent the imposition of greater human constraints. i. Kant's philosophy ii. Categorical imperative iii. Libertarian iv. Utilitarian
Answer
B. Only iii
100
According to _________ theory that the aim of the moral life is to develop these general dispositions called moral virtues and to exercise and exhibit them in the many situations that human life sets before us. i. Virtue theory ii. Maxim theory iii. Egalitarian theory
Answer
A. Only i
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