| Post Name | DIVISIONAL ACCOUNTANT |
|---|---|
| Department | KERALA WATER AUTHORITY |
| Question Paper Code | 106/2014 |
| Date of Test | 19 July 2014 |
| Medium of Question | ENGLISH |
| Exam Type | OMR Examination |
| Total Questions | 100 |
1
‘Holy Hell : A Memoir of Faith, Devotion and Pure Madness’ is a book written by :
Answer
C. Gail Tredwell
2
Who has been named People for the Ethical Treatment of Animals (PETA) Person of the
year ?
Answer
A. Shashi Tharoor
3
Sree Narayana Guru died in the year :
Answer
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 :
Answer
B. Operation Zero Hour
5
Who emerged champion of the Australian Open Women’s Singles 2014 title ?
Answer
B. LiNa
6
| Which Indian leader was dismissed by the British from the Indian Civil Service ?
Answer
C. Surendranath Banerji
7
The watershed between India and Myanmar is formed by :
Answer
A. The Naga hills
8
Name the first woman head of the State Bank of India :
Answer
D. Arundhati Bhattacharya
A 3
{P.T.O.}
9
Kautilya’s Arthasastra refers to the river ‘Churni’ as one of the places in India where pearls
could be found, Identify the river.
Answer
B. Periyar
10
Who represented India at the 22"4 Commonwealth Heads of Government meet in
Colombo ?
Answer
C. Salman Khurshid
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 :
Answer
A. Chang’e - 3
12
Bandar Seri Begawan is the capital of :
Answer
D. Brunei
13
The country which decided to withdraw from the Commonwealth calling it neo-colonist :
Answer
B. Gambia
14
The birth place of Ayyankali :
|
Answer
C. Venganur
15
Name the Prime Minister of India, the only head of the government, who took part in the
first international environment conference organised by the UN :
Answer
C. Indira Gandhi
16
The UNESCO has declared India’s Nicobar Islands as :
Answer
A. A World Biosphere Reserve
17
Arakan yoma is the extension of the Himalayas located in :
Answer
D. Myanmar
18
Name the author of the book titled 1283 :
Answer
B. Pele
19
During the Indian freedom struggle who among, the following started a magazine
‘The Indian Sociologist’ ?
Answer
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 ?
Answer
A. Revolt of 1857
21
Aring road ______ around the city.
Answer
C. is being built
22
You are very arrogant. It is high time you _____ that you are not the most important
person in the world,
Answer
B. realized
23
He is one of the best actors that ____ ever lived.
Answer
D. have
24
‘Let the guards be armed’, he ordered.
Answer
B. He ordered that the guards should be armed.
25
Choose the correct sentence from the following :
Answer
A. Ancient India was largely indebted to Iranian ideas and practices.
26
‘The meaning of the idiom “to cook somebody’s goose” is :
Answer
D. ensure that somebody fails.
27
Choose the best antonym for OBLITERATE :
Answer
B. forge
28
What do we call a group of dolphins ?
Answer
C. a pod
29
What is the feminine gender of ‘ram’ ?
Answer
D. ewe
30
Choose the best synonym for DOCILE :
Answer
A. gentle
31
An accounting system which presents the Balance sheet in two parts is called : |
Answer
C. Double accounting
32
Voyage Account is account.
Answer
A. Nominal
33
_ In self balancing Bought Ledger Adjustment Account is opened in ‘
Answer
B. General Ledger
34
Manufacturing Account is prepared to find out.
Answer
B. Cost of good produced
35
The amount paid to an author for the use of copy right is called ,
Answer
D. Royalty
36
refer to the amount spent on fuel, coal, diesel and freshwater used for the purpose
of voyage.
Answer
B. Bunker cost
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 e
Answer
C. Loss asset
38
Under inflationary condition method will show highest value of closing stock.
Answer
A. LIFO
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 @ 12% per annum and remits the required proceeds to ‘B’. The
amount of such remittance will be ‘
Answer
C. Rs. 14,550
40
During the year 2013 a business concern earned a net profit of Rs. 42,000. The manager is
entitled to a commission of 5% of the net profit. Find the amount of the commission so
charged.
Answer
A. Rs. 2,000
41
Valuation and presentation of inventories is :
Answer
D. IAS 2
42
Accounting principles are based on ___.
Answer
C. Practicability =
43
Find the odd one:
Answer
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 ;
Answer
A. Rs. 10,000
45
Whats 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.
Answer
B. Rs. 960
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 ?
Answer
B. 200 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 ;
Answer
A. Rs. 47,000
48
Find the odd one out:
Answer
B. Day Book
49
If cost of an asset is Rs. 60,000 and life period is 4 years. The rate of depreciation is ‘
Answer
C. 25%
50
When furniture is purchased for Rs. 10,000 :
Answer
B. No change in capital
51
________ ignores the outstanding income while preparing their income statement.
Answer
C. Doctors
52
Identify the odd one :
Answer
B. Repairs and Maintenance
53
Before acceptance by the drawee a bill of exchange is known as :
Answer
C. Draft
54
______ is against the principle of convention of conservatism.
Answer
C. Provision for discount on creditors
55
Theterm_____is used to write off the value of lease hold properties.
Answer
A. Amortization
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 _______..
Answer
B. Rs. 87,000
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 _____.
Answer
A. Rs. 18,000
58
If the cash book does not contain discount columns, discount allowed and received will be
passed through ____-
Answer
B. Journal
59
is considered for the calculation of Capital Fund.
Answer
B. Subscription outstanding
60
Find the odd one :
Answer
D. Export duty
61
2,5, 11, 17, 23, oo 4)
Answer
B. 31
62
0,5, 22,57,116,___ Ss.
Answer
A. 205
63
Which is the smallest number of six digits which is divisible by 111?
Answer
D. 100011
64
What is 90% of 90% of 100 ?
Answer
C. 81
65
333333+1.1= ?
Answer
B. 303030
66
From a given point, how many tangents can be drawn to a circle ? |
Answer
C. 2
67
Ravi ranks 18" in a class of forty students. What is his rank from the last ?
Answer
A. 23
68
If the time in a clock is 9 hours 20 minutes, what time does it shows on a mirror ?
Answer
A. 2 hours 40 min.
69
5^n(25)^(n - 1) divided by [5^(n - 1)(25)^(n - 1)] equals:
Answer
D. 5
70
Find the angle between the minute hand and the hour hand of a clock when the time is
7.20?
Answer
C. 100°
71
If the progression 3, 10, 17, ......... and 63, 65, 67, ........ are such that their
n' terms are equal, then the value of n is ?
Answer
B. 13
72
How many three digit numbers are there in which all the digits are distinct ?
Answer
A. 648
73
A number when divided by 342 gives a remainder 47. When the same number is divided by 19, what should be the remainder ?
Answer
C. 9
74
The angles of a triangle are in the ratio of 4 : 6 : 10. What is the value of the largest angle ?
Answer
B. 90°
75
The sum of numerator and denominator of a certain fraction is 11. If one is added to the numerator, the value of fraction becomes 1/2, the fraction is ______.
Answer
A. 3/8
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 ?
Answer
B. 6 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 ?
Answer
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 :
Answer
C. 1411
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 ?
Answer
B. 19%
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 ______.
Answer
A. 868
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 ?
Answer
C. 2:1
82
How many days will be there from January 1992 to April 1992 ?
Answer
B. 121
83
Area of square field is one hectare. What is the length of the diagonal ?
Answer
B. 100V2
84
A Chess board contains 64 equal squares and the area of each square is 2.56 cm?. Find the
length of one side of the chess board ?
Answer
A. 12.8
85
In how many ways can 5 persons be seated around a circular table in a meeting ?
Answer
C. 24
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 ,
Answer
B. 60 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 ?
5 3 1 2
Answer
D. 165
106/2014 12 A
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 ?
Answer
A. 66
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 ?
Answer
C. 11
90
‘The average of the two digit numbers which remains the same when the digits interchange
their positions,
|
Answer
B. 55
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 ?
Answer
D. 132%
3 3 Bi Sm 3 |
92
The salary of a worker was first increased by 10% and thereafter decreased by 7%. What
was the change in his salary ?
|
Answer
C. 2.3%
93
The sides of a triangle are in the ratio riarter If the perimeter is 117 cm, find the length of
the smallest side ?
Answer
A. 27
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 ?
Answer
D. 22
A 13 106/2014
{P.T.O.}
95
Acar 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 ?
Answer
B. 63 km/hr
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 ‘
Answer
A. 12
97
A mathematics paper consists of ten questions, which is divided into two parts, I 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 ?
Answer
C. 200
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
Answer
B. 2532
99
A vessel contains 10 litres of milk. First, 2 litres of the content are removed and replaced
by 2 litres of water. Subsequently, 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 ?
Answer
A. 1.92 litres
100
Ina 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 "i
Answer
D. 500
-o00-
106/2014 4 A
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