| Post Name | Divisional Accounts Officer (SR for ST Only) |
|---|---|
| Department | Kerala Water Authority |
| Question Paper Code | 083/2026/OL |
| Category Code | 220/2025, 472/2025 |
| Date of Test | 7 May 2026 |
| Exam Type | Online Examination |
| Total Questions | 100 |
1
Which of the following locations are the main source of Rare Earth Elements (REEs) speciļ¬cally for Lanthanides?
Answer
B. China, California, Australia
2
Which among of the following is a Nobel Prize Laureate?
Answer
B. Guido W Imbens
3
Which among the following is the oļ¬cial capital of Bolivia?
Answer
C. Sucre
4
Which oļ¬cials were specially appointed by Ashoka the Great to Propagate the principles of Dhamma?
Answer
B. Dhammamahamatras
5
Trace the correct statement in connection with Cabinet Mission Plan: (i) Rejected Pakistan demand (ii) Provinces grouped in to four (iii) Union of India should not handle defence, communication and foreign aļ¬airs
Answer
Question Cancelled
6
Which countries from the list below governed by a presidential republic?
Answer
B. Brazil, USA, Indonesia
7
Choose the correct statement with respect to the PM-SETU Scheme (i) To impart training and modernize ITI infrastructure (ii) Oļ¬ering virtual health care services (iii) Providing employment opportunities, innovation
Answer
C. Only (i), (iii)
8
UNEP stands for
Answer
C. United Nations Environment Programme
9
Which among the following is/are not correct with respect to the "Zero FIR" feature, introduced as per the recommendations of the Justice Verma Committee Report? (i) Zero FIR allows an FIR to be registered at any police station, regardless of the place of crime or jurisdiction. (ii) It is meant to reduce delays, especially in serious crimes such as sexual oļ¬ences (iii) It allows a victim to register a complaint anonymously through a digital portal without providing evidence
Answer
A. Only (iii)
10
Which among the following is/are correct about "The Jan Vishwas (Amendment of Provisions) Act, 2026"? (i) The Act aims to decriminalise minor oļ¬ences across multiple laws (ii) The broader goal of this Act is to reduce regulatory burden, court cases and fear of criminal prosecution for technical or procedural lapses (iii) It aims to enhance the Ease of doing Business and ease of living by transitioning from a punitive to a trust-based governance model.
Answer
D. All of the above (i), (ii) and (iii)
11
Who among the following did not serve as the Speaker of the Kerala Legislative Assembly?
Answer
B. Shri P.J. Kurian
12
Radiocarbon dating, a widely used archaeological method for dating organic materials, was developed by ______________.
Answer
B. Willard Libby
13
The poem Jeevakarunya Panchakam was written by ______________.
Answer
B. Sree Narayana Guru
14
Which of the following Manuscripts is associated with ancient Indian Medicine?
Answer
C. Bower Manuscript
15
Budha Purnima is celebrated on ____________.
Answer
A. Full moon day of Vaishakha
16
Your membership will expire____________ 30th April. (Choose a suitable preposition)
Answer
B. On
17
Identify a sentence in the Simple Present Tense from the following options:
Answer
A. He comes to me once in a week
18
Adarsh and Bineesh are friends, the former is very stout, the ____________ is slim. (Fill in the blanks using the options given below)
Answer
B. Latter
19
My brother helped me. (Change into passive voice)
Answer
C. I was helped by my brother.
20
This is the man _____________ picked my pocket. (Fill in the blanks using the options given below)
Answer
A. Who
21
The boy said, "I have written my homework". (Change into indirect speech)
Answer
A. The boy said that he had written his homework
22
Choose any two irregular verbs from the options given below: (i) Slept (ii) Work (iii) Rode (iv) Play
Answer
C. (i) and (iii)
23
The idiom "A cock and bull story" means:
Answer
C. A false story
24
The bell _____________ by the time I reached the exam hall. (Fill in the blanks, choosing from the options given below)
Answer
A. Had rung
25
The candidate questioned the Criterion for selection. (Choose the plural form of the underlined word)
Answer
B. Criteria
26
He ____________ many articles in the online journals. (Complete the sentence using the suitable Present Perfect tense from the options below)
Answer
D. has written
27
It cannot ____________ the whole truth. (Fill in the blanks using a suitable auxiliary verb)
Answer
A. Be
28
If you go on spending at this rate, you will be ____________. (Fill in the blanks using a suitable phrasal verb)
Answer
C. Done for
29
They sold ____________ old furniture last week. (Use suitable possessive pronouns)
Answer
D. Their
30
Identify the correct spelling
Answer
D. Pernicious
31
Copy right is
Answer
B. Real account
32
The cash discount allowed to debtor should be credited to
Answer
D. Customer's Account
33
Which of the following is a deferred revenue expenditure?
Answer
C. Free samples of a new product
34
C's Trial balance contains the following information Bad debts Rs. 4,000, Provision for doubtful debts Rs. 5,000, Sundry debtors Rs. 25,000. It is desired to create a provision for bad debts at 10% on sundry debtors at the end of the year. Sundry debtors will appear in the balance sheet as a ļ¬gure of
Answer
A. Rs. 22,500
35
The entries passed in the ledger accounts for transferring the balances of accounts to trading and proļ¬t and loss account is called
Answer
B. Closing entry
36
While preparing ļ¬nal accounts outstanding expense appearing in the trial balance will be shown in
Answer
D. Liabilities side of balance sheet
37
The amount of depreciation remains constant year after year under
Answer
A. Straight line method
38
Proļ¬t on redemption of debenture is used for creating:
Answer
C. Capital reserve
39
Secret reserves are created from (i) Excessive depreciation of an asset (ii) Show a contingent liability as an actual liability (iii) Under valuation of an asset (iv) Proļ¬t prior to incorporation
Answer
B. (i), (ii) and (iii)
40
If there is a two months bill dated 8th January, its date of maturity will be
Answer
C. 11th March
41
A holder in due course means a holder who obtains negotiable instrument (i) For valuable consideration (ii) In good faith (iii) Before maturity
Answer
B. All are correct
42
A cheque whose payment can be collected by any person presenting it is called _________________ cheque.
Answer
C. Bearer cheque
43
Extra amount charged by a shipping company as a percentage of freight is called
Answer
A. Primage
44
Commission paid by the shipping company for those persons who procure business for the shipping company
Answer
B. Address commission
45
The cost of fuel, coal, fresh water for voyage of a ship is called
Answer
C. Bunker cost
46
The main objective of self-balancing system is:
Answer
C. Facilitate division of ledger work
47
Debtors ledger adjustment account is found in:
Answer
C. General ledger
48
Which ledger contains personal accounts of customers?
Answer
B. Debtors ledger
49
Deferred revenue expenditure means:
Answer
B. Expense spread over several years
50
Receipt and Payment Account is;
Answer
D. Summary of cash transactions
51
Which item is recorded in Receipt and Payment Account?
Answer
C. Both capital and revenue items
52
Cost of production is calculated as:
Answer
B. Prime cost + factory overheads
53
Factory overhead includes:
Answer
C. Factory lighting
54
Closing work-in-progress is:
Answer
B. Deducted from cost
55
Costs accounts are mainly used for:
Answer
B. Internal management
56
Batch costing is a form of:
Answer
B. Job costing
57
Which method is used when work is repetitive?
Answer
B. Process costing
58
Process costing is used in:
Answer
C. Chemical industries
59
Double Account System is mainly used by:
Answer
C. Public utility companies
60
Capital receipts include:
Answer
C. Issue of shares
61
If x + 2 is a factor of 2xĀ³ + axĀ² + bx ā 4, then relation between a and b is
Answer
B. 2a ā b = 10
62
If the product of two numbers is 1080 and their LCM is 120, what is their GCD?
Answer
B. 9
63
Equation kxĀ² + 4x + 1 = 0 has equal roots if:
Answer
A. k = 4
64
The pair equation 2x + 3y = 7, 4x + 6y = 14 has :
Answer
C. Inļ¬nite solutions
65
Cube root of 0.000216 is :
Answer
A. 0.06
66
Remainder when x3 2x2 + 5x + 8 is divided by x 2
Answer
B. 18
67
Product of roots of 2xĀ² ā 3x + 1 = 0:
Answer
C. 1/2
68
Graph of linear equation is:
Answer
C. Line
69
The GCD of 123456 and 7890 is:
Answer
D. 6
70
For what value of k will the system of linear equations 2x + 3y = 54, x + ky = 10 have no solution?
Answer
Question Cancelled
71
Find the 10th term of the AP 2, 7, 12 .........?
Answer
B. 47
72
Two numbers are in the ratio 3 : 5. If 9 is subtracted from each, the new ratio is 12 : 23. Find the smaller number?
Answer
D. 33
73
A man saves 20% of his income. If his income increases by 20% and his expenditure increases by 10% by what percentage do his savings increase?
Answer
A. 60
74
Find the simple interest on Rs. 5,000 at a rate of 6% per annum for a period of 4 years?
Answer
A. 1,200
75
If the cost price of 10 articles is equal to the selling price of 8 articles, what is the gain percentage?
Answer
B. 25
76
How many terms of AP 24, 21, 18, ........ must be taken so that their sum is 78? (i) n = 13 (ii) n = 4 (iii) n = 7
Answer
D. Both (i) and (ii)
77
The price of laptop is increased by 20% and then later reduced by 20% due to a holiday sale. What is the net percentage change in the ļ¬nal price compared to the original price?
Answer
B. 4% decrease
78
Find the compound interest on Rs. 10,000 for 3 years at 10% per annum, compounded annually?
Answer
C. 3,310
79
A sum of money is divided among P, Q and R in the ration 2 : 5 : 7. if the share of P and R together is Rs. 800 more than the share of Q, ļ¬nd the total amount of money distributed?
Answer
D. 2,800
80
A trader marks his goods at 40% above the cost price. He sells half the stock at the marked price one-quarter at a discount of 20% on the marked price and the rest at a discount of 40% on the marked price. Calculate his total percentage proļ¬t?
Answer
A. 19
81
A data set has arithmetic mean 25. If 10 is subtracted from each data print, what is the new arithmetic mean?
Answer
A. 15
82
What is the main diļ¬erence between a histogram and a bar chart?
Answer
B. A histogram is used for continuous data while a barchart is used for discrete data
83
A man buys a Rs. 80 share in a company, which pays 20% dividend. He buys the shares at such a price that his proļ¬t is 16% on his investment. At what Price did he buy the share?
Answer
B. Rs. 100
84
A retailer oļ¬ers a 10% discount on an item priced at Rs. 250. if the sales tax rate is 8%, what is the total amount paid by the consumer?
Answer
D. Rs. 243
85
A circle has circumference 44 cm. What is its area?
Answer
A. 484 cm2
86
A sector has area of 314.16 cm2 and a central angle of 90o. What is its radius?
Answer
A. 20 cm
87
What is the area of an equilateral triangle with side length of 4 cm?
Answer
C. 4 cm2
88
Find the length of the smallest side of a right angled triangle with other two sides 15 cm and 12 cm.
Answer
B. 9 cm
89
A cube has a surface area of 385 cm2. What is its volume?
Answer
Question Cancelled
90
A big metal sphere is melted to make spheres of half of the radius of big sphere. How many such small spheres can be made?
Answer
B. 8
91
A triangle is congruent to another triangle. Which of the following statement is true?
Answer
D. All of the above
92
Two triangles are similar. If the ratio of their corresponding sides is 2 : 3. What is the ratio of their corresponding perimeters?
Answer
A. 2 : 3
93
A tree is 100 meters away from an observer. The angle of elevation to the top of the tree is 45o. What is the height of the tree?
Answer
C. 100 m
94
The value of [sin(x) + cos(x)]2 is :
Answer
C. 1 + 2 sin(x).cos(x)
95
Find the value of k if (4, 4) is the centroid of the triangle with co- ordinates (2, 3), (k, 6) and (6, 3).
Answer
C. 4
96
The incenter of a triangle is
Answer
C. The point of intersection of the angle bisectors
97
A plane ļ¬ies from city A to city B at an average speed of 900 km/ hour. The distance between the two cities is 2,700 km. How long does the ļ¬ight take?
Answer
B. 3 hours
98
Jewel and Angelina together can paint a hall in 6 days. Jewel alone can paint it in 8 days. In how may days can Angelina alone paint it?
Answer
A. 24
99
If A = {1, 2, 3}, B = {2, 3, 4}, then the set diļ¬erence A\B is:
Answer
D. {1}
100
If A = {apple, orange, grapes}, B = {240, 60, 90}, then the number of elements in the Cartesian Product, (A B) of A and B :
Answer
B. 9
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