| Post Name | Divisional Accountant/ Divisional Accounts Officer- Preliminary |
|---|---|
| Question Paper Code | 050/2025 |
| Category Code | 261/2024, 344/2024, 345/2024, 346/2024, 723/2024, 724/2024, 725/2024, 771/2024 |
| Date of Test | 10 May 2025 |
| Medium of Question | ENGLISH |
| Exam Type | OMR Examination |
| Total Questions | 100 |
1
The last Lodi dynasty ruler of Delhi Sultanate.
Answer
B. Ibrahim Lodi
2
Stamp Act and Townshend Act were related to which of the following?
Answer
B. American War of Independence
3
Which of the following climate type is common to southern California, central Chile
and southern tip of Africa?
Answer
D. Mediterranean climate
4
The Supreme Court may choose to offer or refuse its opinion to the President on
disputes arising from pre-Constitution treaties, agreements or covenants.
Select the correct answer using the codes given below:
Answer
A. 1, 2 and 3
5
Among the following, which is the correct answer in national income estimation?
Answer
A. NNP at Market Price β Net Indirect Taxes = NNP at Factor Cost
6
Among the following, which was the central objective of the 12th Five Year Plan?
Answer
D. Faster, more inclusive and sustainable growth
7
Who served as the Chief Guest at the Republic Day celebrations in India in 2025?
Answer
C. Prabowo Subianto
8
Consider the following statements regarding the Advisory Jurisdiction of the
Supreme Court of India.
1. Section 213(1) of the Government of India Act, 1935 allowed the Federal Court to
give advisory opinions to the Governor-General.
2. The Supreme Court has advisory jurisdiction on matters referred by the President
under Article 143 of the Constitution.
3. The ruling of the Supreme Court is advisory and the President has the option to
follow or not follow it.
4. The Supreme Court may choose to offer or refuse its opinion to the President on
disputes arising from pre-Constitution treaties, agreements or covenants.
Select the correct answer using the codes given below:
Answer
A. 1, 2 and 3
9
Consider the following statements related to the Declaration of National Emergency
in India.
1. The fundamental rights provided in Article 19 are automatically suspended.
2. Article 358 addresses the suspension of Article 19, while Article 359 pertains to the
suspension of other fundamental rights.
3. Articles 20 and 21 (Right to life and personal liberty) cannot be suspended.
4. Other rights may be suspended by the President through a separate order issued
to that effect.
Which of the statements given above is/are correct?
Answer
D. All of the above are correct
10
Who is known as the Father of All-India Services?
Answer
D. Sardar Vallabhbhai Patel
11
The following are the titles of four famous novels written by M.T. Vasudevan Nair with
the names of the central character noted against each. Identify the wrongly paired
one among these.
Answer
C. Naalukettu β Kunhunni
12
Gukesh Dommaraju became the FIDE World Chess Champion in 2024 by defeating
which of the following players?
Answer
B. Ding Liren
13
Which of the following statements about operating system functions is NOT correct?
Answer
C. The primary function of an operating system is to translate high-level programming
code into machine code.
14
Which of the following is NOT an example of a search engine?
Answer
C. Mozilla Firefox
15
Which of the following satellite was launched by ISRO to support television
broadcasting and weather forecasting services?
Answer
B. GSAT-24
16
Identify the singular noun in the below sentence:
The child plays in the park every evening.
Answer
Question Cancelled
17
Choose the correct plural form of the word "goose":
Answer
C. geese
18
Which of the following is an auxiliary verb?
Answer
B. Will
19
Identify the past perfect tense in the sentence:
Answer
B. He had already left when I arrived.
20
Which sentence correctly uses a possessive pronoun?
Answer
D. Both
21
Find the correctly spelled word:
Answer
C. Accommodate
22
Identify the countable noun from the list:
Answer
C. Chair
23
Choose the correct form of reported speech:
He said, "I am reading a book".
Answer
B. He said that he was reading a book.
24
Select the correct sentence in active voice:
Answer
C. The teacher explains the lesson.
25
Choose the correct phrasal verb to complete the sentence:
The firemen were able to _______ the fire before it spread.
Answer
B. put out
26
Which sentence contains an adjective?
Answer
B. The tall building is visible from here.
27
Identify the irregular verb from the options:
Answer
B. Buy
28
Choose the correct sentence using a preposition:
Answer
C. I am interested in learning French.
29
Identify the sentence with a correctly used idiom:
Answer
A. She hit the roof when she heard the news.
30
Choose the correctly jumbled sentence:
Answer
B. In the park, I always walk in the evening.
31
Which of the following statement is/are true about a journal?
(i) Journal is the book of prime entry.
(ii) Journal is prepared to classify business transactions.
(iii) Business transactions are recorded in the journal only after being recorded in the
ledger.
Answer
A. Only (i)
32
"Distribution of goods as samples" is recorded in the books of accounts by
(i) Debiting 'Purchases Account' and Crediting 'Cash Account'.
(ii) Debiting 'Advertising Account' and Crediting 'Purchases Account'.
(iii) Debiting 'Drawings Account' and Crediting 'Purchases Account'.
Answer
B. Only (ii)
33
Which among the following is/are not an objective of 'Trial Balance'?
(i) To show the financial position of the business.
(ii) To check the correctness of book-keeping work.
(iii) To ascertain the profit or loss of the business.
Answer
D. Only (i & iii)
34
Which among the following is the correct statement as regards a Trading Account and
a Profit and Loss Account?
Answer
B. Trading account deals with direct expenses & revenue, and the profit & loss account
deals with indirect expenses.
35
The stock of uninsured goods destroyed by fire is
Answer
D. Credited to Trading Account and debited to Profit and Loss Account
36
The prepaid insurance at the beginning of an accounting year will be adjusted in the
books by
Answer
B. Debiting Insurance Account and crediting Prepaid Insurance Account.
37
Which among the following is not a cause of depreciation?
Answer
C. Market trend
38
Choose the correct statement from the following:
Answer
A. Provisions are charge against profit generally created for meeting a specific liability
in future.
39
Which of the following statements about secret reserves is correct?
Answer
A. Secret reserves are considered unethical as they conceal the true financial position
of a company.
40
Choose the most appropriate statement from the following:
Endorsement is
Answer
D. The process of signing on the back of a negotiable instrument for negotiation.
41
Which among the following is not a characteristic feature of a Bill of Exchange?
Answer
B. It contains an unconditional promise.
42
An additional piece of paper attached to a negotiable instrument to provide space for
endorsements when the original document has insufficient space is
Answer
A. Allonge
43
The expenses associated with procuring and utilizing fuel to power a vessel's engines
during maritime operations is
Answer
C. Bunker Cost
44
Choose the correct statement/s connected to Voyage Accounts from the following:
(i) Primage is the additional freight collected in a voyage, which is credited to the
Voyage Account.
(ii) Address Commission is the amount payable to the agents for procuring cargo,
which is credited to the Voyage Account.
(iii) Stevedoring Charges are related to loading and unloading cargo and are debited
to the Voyage Account.
(iv) Passage Money is collected from the passengers who travel, which is debited to
the Voyage Accounts.
Answer
D. Only (i & iii)
45
If a voyage is incomplete at the end of the accounting year, how should the freight
related to the incomplete voyage be treated?
Answer
B. Debited to Voyage Account and credited to Voyage-in-progress Account.
46
In a self-balancing ledger system, the total of the Purchases Ledger Adjustment
Account should match with the total of which ledger?
Answer
C. Purchase Ledger
47
Why are self-balancing ledgers useful in large organizations?
Answer
B. They make it easier to detect errors and fraud
48
Statement 1 : Errors in a self-balancing ledger can be identified quickly.
Statement 2 :
A separate trial balance is prepared for each ledger, making error
detection easier.
Answer
C. Both Statements are Correct
49
Match Transactions with Accounting Treatment.
Transactions Accounting Treatment
1 Purchase of Land A Charged to P/L account
2 Cost of installing new machinery B Capitalized in the Balance
Sheet
3 Advisement of cost of new brand C Added to Asset cost
4 Repairing of machinery D Treat as Deferred Revenue
Expenditure
Answer
Question Cancelled
50
Statement 1 : Capital expenditure is treated as a long-term investment and is charged
as an expense in the Profit & Loss Account.
Statement 2 : Revenue expenditure is treated as long term investment and is charged
as expense in the Profit & Loss Account.
Answer
D. Both Statements are False
51
Which statement is true about the Receipts & Payments Account and Income &
Expenditure Account?
Answer
C. R
eceipts & Payments Account records cash transactions, while Income &
Expenditure Account records accrual transactions
52
The formula for calculating cost of production is
Answer
D. Factory Cost + Office & Administration Overheads
53
If the selling price per unit is `200 and the total cost per unit is `160, then what is the
profit percentage on cost?
Answer
B. 25%
54
Which of the following statements is correct?
Answer
B. Factory cost is also known as cost of goods manufactured
55
If a worker under the Rowan Plan saves 4 hours on a job, which was allowed 10 hours
and the hourly wage rate is `60, then what will be the worker's total earnings?
Answer
Question Cancelled
56
Total factory overheads are `1,20,000. If direct wages are `80,000 and factory
overheads are absorbed based on a percentage of direct wages, then what is the
overhead absorption rate?
Answer
C. 150%
57
A contract has a total cost of `7,50,000 and the total contract price is `10,00,000.
The contractor receives 75% of work certified which is `7,50,000. What is the retention
money?
Answer
B. `1,87,500
58
Which financial statement in the Double Account System provides details of the fixed
assets and how they were financed?
Answer
A. Capital Account
59
Which of the following is NOT a limitation of the Double Account System?
Answer
C. It does not provide separate treatment for capital and revenue items
60
Which of the following is NOT a limitation of the Double Account System?
Answer
D. It allows easy comparison of financial performance
61
What is the least number which when divided by 8, 9, 12, 15 leaves remainder as 1 in
each case?
Answer
D. 361
62
Find the sum of the factors of 3240.
Answer
A. 10890
63
The graph of a polynomial intersects the Y-axis at one point and the X-axis at two
points. The number of zeros of this polynomial are
Answer
B. 2
64
If the sum of zeros of the quadratic polynomial 3x2 β kx + 6 is 3, then the value of k is
Answer
D. 9
16 50/2025
65
If Ξ± and Ξ² are roots of xΒ² β x β 1 = 0, the equation whose roots are Ξ±/Ξ² and Ξ²/Ξ± is:
Answer
D. x2 + 3x + 1 = 0
66
The nature of the roots of (x + 12)(x + 6) = 4Β² is:
Answer
B. Both roots are negative and rational
67
When the equation is multiplied or divided by same non-zero number on both sides,
the solution of the equation
Answer
A. Remains the same
68
The cost of 2 tables and 4 chairs is Rs. 16,000 while the cost of one table is equal to
the cost of 6 chairs. Find the cost of 9 chairs.
Answer
A. 9000
69
2 Γ 3 Γ 7 is the prime factorization of a particular number. Which among the following
is the square of that number?
Answer
C. 1764
70
What should come in the place of question mark
Answer
C. 60
71
Sβ denotes the sum of the first n terms of an AP. If Sββ = 1030 and Sββ = 57, then Sββ β Sββ equals:
Answer
B. 515
72
The sum of first three terms of an AP is 30 and sum of the last three terms is 36. If the
first term is 9, then the number of terms is
Answer
D. 5
73
A trader mixes 26 Kg of rice at Rs. 20 per Kg with 30 Kg of rice of other variety at
Rs. 36 per Kg and sells the mixture at Rs. 30 per Kg. His profit percentage is
Answer
B. 5%
74
The percentage profit earned by selling an article for Rs.1920 is equal to the percentage
loss incurred by selling the same article for Rs.1280. At what price should the article be
sold to make 25% profit?
Answer
A. 2000
75
u : v = 4 : 7 and v : w = 9 : 7. If u = 72, then what is the value of w?
Answer
A. 98
76
The ratio of Rahul's and Remya's present age is 9:10. After 4 years, the ratio of their
ages becomes 11:12. What is Rahul's present age?
Answer
C. 18 yrs
77
Two numbers are less than a third number by 30% and 37% respectively. How much
percent is the second number less than the first?
Answer
B. 10%
78
A number is first decreased by 20% and then increased by 15%. The number so
obtained is 64 less than the original number. The original number is
Answer
B. 800
79
The difference of compound interest and simple interest on a principal amount for two
years at 4% per annum is Rs.20. The principal is
Answer
D. Rs.12,500
80
A man borrowed some money and agreed to pay off by paying Rs.3150 at the end of
first year and Rs.4410 at the end of second year. If the rate of compound interest is 5%
per annum, then the amount borrowed is
Answer
A. 7000
81
If An is the set of first n prime numbers, then the number of elements in An is
Answer
D. 5
82
If A = {(x,y): xΒ² + yΒ² β€ 1, x,y β R} and B = {(x,y): xΒ² + yΒ² β€ 4, x,y β R}, then:
Answer
A. A β B = Ο
83
The mean of the first n odd natural number is , the value of n is
125
Answer
A. 125
84
The arithmetic mean of 12 observations is 20. If two observations 15 and 25 are
removed, then the arithmetic mean of the remaining observations is
Answer
B. 20
85
If the centroid of a triangle with vertices (1, x), (2, y) and (x + y, 2) lies on x-axis, then
Answer
D. x + y = β2
86
Bisectors of the angle between the lines |x| = |y| is/are
Answer
C. y = 0, x = 0
87
Two hills are of same height. The distance between top of these hills is meter. A
tower of height 15 meter is situated on the top of one of these hills. Then the angle of
elevation from the top of other hill to the top of the tower is
Answer
A. 30Β°
88
The minimum and maximum values of 6 sin x cos x + 4 cos 2x are respectively,
Answer
B. β5, 5
89
Which of the following is not true?
Answer
Question Cancelled
90
ABC and BDE are two equilateral triangles such that D is mid-point of BC. Ratio of the
areas of triangles ABC to BDE is
Answer
C. 4 : 1
91
The least number of square tiles required to pave the floor of a room, 15 meter
17 centimetre long and 9 meter 2 centimetre broad is
Answer
A. 814
92
The volume of two spheres are in the ratio 64 : 27. If the sum of their radii is 7, then the
difference of their surface area is
Answer
B. 88 sq.cm
93
A red light flashes 3 times per minute and a green light flashes 5 times in two minutes
at regular intervals. If both lights start flashing at the same time, then how many times
do they flash together within half an hour?
Answer
A. 15
94
A man makes a trip by automobile at an average speed of 60 km/hr. He returns over
the same route at an average speed of 48 km/hr. His average speed for the entire trip
is
Answer
B. 53 1
3 3
95
The difference between simple interest and compound interest on Rs.1200 for one
year at 10% per annum reckoned half-yearly is
Answer
B. 3
96
If selling price is doubled, the profit triples. Then the profit percent is
Answer
D. 100%
97
Two equal circles in the same plane cannot have the following number of common
tangents
Answer
A. 1
98
The radius of the first circle is 1 cm, that of the second is 1 cm, that of the third is 1 cm
2 4
and so on indefinitely. The sum of the areas of the circles is
Answer
A. 4Ο
99
The sides of a right triangle are a, a + d and a + 2d with a and d are positive. The ratio
of a to d is
Answer
A. 3 : 1
100
The sides of a rectangle not a square are whole numbers. What must be their length
such that the perimeter of the rectangle is numerically equal to the area?
Answer
D. 6, 3
_______________
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