| Post Name | Higher Secondary School Teacher Junior Commerce - Kerala Higher Secondary Education |
|---|---|
| Question Paper Code | 005/2026/OL |
| Category Code | 119/2025 |
| Date of Test | 8 January 2026 |
| Exam Type | Online Examination |
| Total Questions | 100 |
1
The software which is not used for checking plagiarism
Answer
C. Latex
2
Which of the following are ethical problems in research? A. Plagiarism B. Breach of conļ¬dentiality C. Beneļ¬cence D. Fidelity E. Coercion Choose the correct option :
Answer
D. A, B, E only
3
T Score corresponding to Z-score of 2 is
Answer
B. 70
4
As variability due to chance decreases, the value of F will
Answer
B. Increase
5
A rule or formula that provides a basis for testing a null hypothesis is called
Answer
C. Test statistic
6
Homogeneous subsets in sampling are called
Answer
A. Strata
7
The abbreviation of 'cf' in research report means
Answer
D. Compare
8
A rational explanation of the value premie might argue that
Answer
B. Risk diļ¬erences explain the premium
9
Which establishment delivers an assurance to the exporters?
Answer
C. Export Credit Guarantee Corporation
10
The situation in the bond market when the rate of interest falls to lowest level and speculative demand for money becomes perfectly elastic
Answer
A. Liquidity trap
11
The broker issues a contract note to the investor within
Answer
C. 24 hours
12
The securities exchange board of India was established in
Answer
A. 1992
13
Which among the following is a source of working capital for corporate institution?
Answer
D. Commercial paper
14
The following statements are with reference to green bonds in India 1. Both public and private sector banks can issue such bonds 2. It is a low risk bond as repayment is tied to issuer rather than success of project 3. Green bond is a debt instrument issued for renewable as well as non renewable energy projects Which of the statements given above is/are correct?
Answer
C. 1 and 2 only
15
_________ combines economic, industry and company analysis to forecast future stock price
Answer
D. Fundamental analysis
16
The required rate of return on a security as per CAPM model is
Answer
A. Return on treasury bonds + Market risk premium
17
What is needed to have conļ¬rmation of a major market trend under the Dow theory?
Answer
C. Transportation and industry average must conļ¬rm each other
18
Options on individual securities were introduced in
Answer
A. July 2001
19
____________ is the diļ¬erence in prices between two futures of diļ¬erent maturity dates on the same commodity.
Answer
C. Intra commodity spread
20
What is the full form of NSCCL?
Answer
B. National Stock Exchange Clearing Corporation (Limited)
21
The Bench mark rate for interest rate swaps is
Answer
C. MIBOR
22
Which of the following is not an advantage of composition?
Answer
D. No credit for input tax
23
Tax invoice shall be issued within a period of ___________ from the date of supply of services.
Answer
A. 30 days
24
Which of the following section covers certain situations for demand and recovery of taxes in case of fraud etc?
Answer
B. 74
25
The liability of advance tax arise only when income exceeds
Answer
D. 10,000
26
Which among the following is not eligible for 100% deduction?
Answer
C. Jawaharlal Nehru Memorial fund
27
The HRA paid to an employee who is residing in Agra is exempt upto the lower of actual HRA, excess of rent paid over 10% of salary or
Answer
B. 40% of salary
28
B ltd has an unabsorbed depreciation of Rs. 5,00,000 for the previous year. This can be carried forward
Answer
B. Indeļ¬nitely and set oļ¬ against any head of income
29
Which among the following is an accounting record?
Answer
B. Stores ledger
30
Holiday pay given to workers is charged to
Answer
A. Factory overheads
31
Which among the following rate more suitable in a mechanised industry?
Answer
B. Machine hour rate
32
Which among the following is not an item of selling and distribution overheads?
Answer
B. Power and fuel
33
Which among the following decisions cannot be made with the help of marginal costing technique?
Answer
C. Estimation of demand of product
34
If average method is adopted in process costing, the cost of opening inventory is
Answer
A. Subtracted from new costs
35
Which among the following concepts are inconsistent with JIT philosophy?
Answer
B. Using overhead variance analysis at the process level
36
Myron Gordon's Theory of Relevance is based on certain assumptions. Which among the following is/are the assumptions? i. The ļ¬rm is an all-equity ļ¬rm ii. The internal rate of return is constant iii. There exist corporate taxes iv. The cost of capital is greater than the growth rate
Answer
C. only i, ii and iv
37
The concept of "Zero-defects" is associated with which of the TQM strategy?
Answer
Question Cancelled
38
Which among the following statements are not a feature of ADR? i. ADRs are negotiable instrument issued by a US Bank ii. It represents only US company stock iii. ADRs are listed in all Stock exchanges around the globe. iv. ADRs are negotiated all over the world
Answer
C. only iii and iv
39
Which corporate governance theory concentrates on the role of the Board of Directors in providing access to resources needed by the ļ¬rm?
Answer
B. Resource Dependency Theory
40
While entering the purchase and sale transaction in the Investment Account, some errors occurred. Identify the errors i. The nominal value of bonus shares received is recorded in the Nominal Column on the Credit side. ii. In the case of subscription of right shares, the nominal value and cost value are entered in the Nominal Value column and cost column respectively on the debit side. iii. The price received on the sale of the right shares was entered on the credit side or cost column iv. The balance in the interest column is transferred to the liability side of the Balance sheet.
Answer
D. only i and iv
41
Meyer and Allen developed three models of Organisational Commitment. Which among the following statement does not match the commitment terminology? i. Aļ¬ective Commitment is the employee's feeling of obligation to stay with the organization because they should ii. Continuance Commitment is based on the costs that the employee associates with leaving the organization iii. Normative commitment is an employee's emotional attachment to identiļ¬cation with and involvement in the organization
Answer
C. only i and iii
42
Identify the facts related to the Current Ratio i. The current Ratio represents a margin of safety for creditors ii. The arbitrary standard of the current ratio is 2 : 1 iii. The current ratio is a measure of the ļ¬rm's short-term solvency. iv. The current ratio is a test of the quality of assets
Answer
A. only i, ii and iii
43
Identify the facts which do not support the Current Cost Accounting method of inļ¬ation accounting
Answer
D. Revaluation Reserve Account is shown on the asset side of the balance sheet
44
There are some theories of Group formation. Identify the statements in which the theory and explanation are contradictory. i. Propinquity Theory suggests that people join together when they have common interests. ii. Homan's Interaction Theory says that individuals aļ¬liate with one another or join together for social needs because of social or geographical proximity iii. Theodore Newcomb's balance theory suggests that people are attracted to one another because of similar attitudes towards commonly relevant objects, goals, or icons iv. Exchange Theory implies that people join groups for mutual beneļ¬t
Answer
A. only i and ii
45
Which among the following statements is/are true with licensing agreement? i. License grant covers who is the licensor and who is the licensee ii. Force Majeure Clause lists the accounting required by the licensor to ensure accurate payment by the licensee iii. Grant Backs refers to the right of access to new developments of the technology discovered by the licensee iv. The Report Clause refers to the need to protect the secrecy of what the licensor transferring
Answer
C. only i and iv
46
RBI has stipulated certain conditions for Companies while issuing commercial papers. Among the following statements two of them are wrong, identify them. i. The company must have a tangible net worth of at least 40 million rupees ii. It can be issued in denominations of Rs. 10,00,000 or multiples thereof. iii. The minimum maturity period of 15 days and the maximum is 180 days. iv. The issuer should have working capital limits sanctioned by banks and other ļ¬nancial institutions
Answer
B. only ii and iii
47
Which management principle of Fayol suggests that employees should be selected, trained, and assigned to the right positions based on their skills and qualiļ¬cation?
Answer
Question Cancelled
48
There are certain circumstances under which the Court may order the Company of Compulsory winding up. But among the following statements some are in contradiction of compulsory winding up. Identify them. i. If the company passes a special resolution to the eļ¬ect that it should be would up by the court. ii. If the company in general meeting has passed an ordinary resolution requiring the winding up of the company. iii. If the company does not commence its business within 180 days from its incorporation. iv. If the number of members is reduced to below seven in the case of the public company and two in the case of a private company.
Answer
C. only ii and iii
49
Which of the following statement does not agree with strategic alliances?
Answer
C. Equity alliances are managed through contracts
50
Among the Corporate Governance Models, German Models have some uniqueness from other models. Identify the statement which highlights the uniqueness i. There is a two-tiered board structure consisting of executives, laborers, employees representatives and shareholder representatives ii. As the shareholders may not have enough ability to run the company in a professional manner, they need an external agent for the management of the company. iii. The size of the supervisory board is set by law and cannot be changed by the shareholders. iv. Voting rights restrictions are legal
Answer
C. only i, iii and iv
51
According to Section 2(46) of the Companies Act,2013 Holding Company means : (Identify the true statements) i. If the company holds atleast 50% share of other company. ii. It has the authority to make management decisions and inļ¬uences and controls the Company's Board of Directors. iii. It can controls the composition of the Board of Directors subsidiary company. iv. It should be registered as an Indian Company in India
Answer
A. only i, ii and iii
52
Some factors should be taken into consideration while maximizing the value of the ļ¬rm in achieving the goal of optimum capital structure. Identify the true statements. i. If the return on investment is higher than the ļ¬xed cost of funds, the company should prefer to raise capital using debt ļ¬nancing. ii. When equity ļ¬nancing is used as a source of ļ¬nance, the ļ¬rm saves a considerable amount in the payment of taxes. iii. A company should take advantage of tax leverage as interest is allowed as a deductible expense iv. The capital structure should be rigid
Answer
C. only i and iii
53
Given below is Abraham Maslow's Hierarchy of needs. Identify the option which states the actual hierarchical level deļ¬ned by Maslow.
Answer
B. Physiological needs, Safety needs, Social needs, Esteem needs and Self- actualization need
54
Diļ¬erent types of Dumping is stated below and among them the deļ¬nition of two of them are contradictory. Find the odd ones i. Predatory Dumping involves selling at a loss to gain access to a market and perhaps to drive out competition by using a monopoly position. ii. Sporadic dumping means selling at a lower price in foreign markets and charging high price in domestic markets. iii. Reverse Dumping occurs when a manufacturer with unsold inventories desires to get rid of distressed and excess merchandise. iv. Persistent Dumping involves selling at a lower price in one market than others.
Answer
B. only ii and iii
55
Among the following identify the statement/statements that does not correspond with the recommendations of Uday Kumar Committee Report, 2017 i. Roles of Chairman and Managing Director at listed ļ¬rms should be separated. ii. Atleast half of the board members are to be independent directors of listed companies iii. The minimum board strength should be increased to 7 members. iv. Atleast one woman should be appointed as an independent director
Answer
C. only iii
56
Which statement/statements are false with regard to the Cost of Equity? i. It is the interest rate charged on ļ¬xed cost-bearing securities. ii. The required rate of return expected by shareholders for investing in a Company's equity. iii. The total expenses incurred by a company in raising funds through equity ļ¬nancing
Answer
C. only i
57
Voyage accounts are primarily focused on
Answer
D. Evaluating the ļ¬nancial performance of individual voyages or shipments
58
Which of the following statements suits Whistleblowing? i. The act of reporting unethical or illegal activities within an organization ii. The use of unethical tactics to gain a competitive advantage iii. The practice of manipulating ļ¬nancial statements for personal gain iv. The act of reporting unethical or illegal activities within an organization to individuals or entities outside the organization
Answer
C. only i and iv
59
Which among the statement is not true with respect to NAFTA?
Answer
D. The objective is social, political and economic integration
60
Hersey and Blanchard's situational Leadership Theory identiļ¬ed four speciļ¬c leader behaviours from highly directive to highly laissez-faire. Among the following one does not agree with the theory. Identify it
Answer
D. Directing
61
India is the ļ¬rst country to mandate CSR through a statutory provision according to the Companies Act, 2013. Identify the wrong ones i. Companies having a net worth of INR 50 crore rupees or more ii. Companies having a turn over of INR 100 crore rupees or more iii. Companies having a net proļ¬t of 5 crore rupees or more in any ļ¬nancial year
Answer
C. only i and ii only
62
Which of the following statement/statements agreed with FPI? i. FPI is long-term investment made directly. ii. Investors invest only in Financial assets. iii. Investment is done in shares, bonds, debentures etc. to earn a return in the form of dividends and interest. iv. The purpose is to exert control over investments and actively involve in the management of the companies
Answer
B. only ii and iii
63
While computing EOQ, the following cost is/are associated with the ordering cost of materials. Which are they? i. The cost of capital invested in inventories ii. Expenses incurred on transportation of goods purchased. iii. Inspection cost of incoming material. iv. Cost of spoilage in the handling of materials
Answer
B. only ii and iii
64
Myers-Briggs identiļ¬ed eight types of people based on their personalities. In the following statements, some of them are wrong with respect to their deļ¬nition. Identify those statements. i. Extroverts are outgoing, talkative and sociable whereas introverts are quiet, shy and cautious ii. Sensing type of people rely more on subjective evidence whereas intuitive people use an organized structure to acquire factual and preferably quantitative details. iii. Thinking people rely on rational cause-and-eļ¬ect logic and systematic data collection to make decisions on the other hand, feeling types consider how their choices aļ¬ect others iv. Judging types like to spontaneously adapt to events as they unfold and want to keep their options open whereas perceiving types want to control and prefer their world to be ordered and structured
Answer
C. only ii and iv
65
Among the Foreign Exchange Risk Management Technique deļ¬nition of one of them is wrong. Find out the odd one
Answer
B. The ļ¬oor is an interest-rate call option that protects the buyer from rising interest rates
66
Capital budgeting decisions are vital to any organization. Which of the following statement does not agree with the above one?
Answer
D. As they involve huge funds, they are revocable decisions
67
According to the Companies Act, 2013, certain companies are required to obtain a 'Secretarial Audit Report' from an independent practicing company secretary. From the following identify those Companies. Find out the wrong statement
Answer
A. Every unlisted company
68
Identify the conditionalities to consider a whole-time director as an Executive Director i. The person should be the Director of the company. ii. The person should be whole-time employee of the company. iii. The person should be whole time director of the company. iv. Director + whole time employee of the company
Answer
D. all of the above
69
The basic premises underlying the theory of Human Resource Accounting is started below. How many statement/statements agreed to this concept? i. People are valuable resources of an organisaton ii. The usefulness of manpower as an organizational resources is determined by the way it is managed. iii. Information on investment and value of human resources is useful for decision- making iv. It provides the basis for planning of physical assets viz-a-viz human resources
Answer
D. All of the above
70
Benford's law related to which type of accounting?
Answer
B. Forensic Accounting
71
The primary laws of learning have been developed by Thorndike. Identify the correct combination of laws No Laws of learning I Law of Readiness, exercise and eļ¬ect II. Law of Readiness, Regression and exercise III. Law of Readiness, Regression and exercise IV. Law of Regression, exercise and eļ¬ect
Answer
C. I
72
The following statements are related to teaching methods. Which among the following options(s) is/are completely correct? A. Panel discussion is a guided and informal discussion before an audience usually on socially relevant issues B. Tutorial method is a method of teaching small group facilitating individual guidance, sorting personal problems to take care of individual diļ¬erence. C. Programmed instructions, open learning and assignments are examples of large group based teaching methods. D. Diļ¬erentiated instruction is a method of teaching which is a combination of whole group, small group and individual instruction.
Answer
C. Option A, B and D
73
The table presents diļ¬erent types of projected and non-projected aids in teaching learning process. You are required to identify the incorrect combination (s) among the following A Charts, Maps, Diagrams, Posters B. Models, Mock Ups, Puppets, Epidiascope. C. Field trips, Experimentation, Teaching machines, programmed instructions D. Slides, OHP, Film Strips, Peg Board
Answer
C. Option B and D
74
Match purpose/characteristics of evaluations in List I with Type of evaluation in List II in relation to types of evaluation in teaching learning process. List I (purpose/characteristic) List II (type of evaluation) A. Determines extent to which objectives of I. Formative evaluation instruction have been achieved B. Continuous feedback to both students and II. Summative evaluation teachers on learning progress and failures C. Facilitates designing of courses and III. Placement evaluation curricula according to the capabilities of learner D. Assessment of knowledge base of students IV. Diagnostic Evaluation at the beginning of instruction
Answer
B. A-II, B-I, C-IV, D-III
75
The following table presents the major components of the skill of managing responses. The items in part I (Skill component may be matched with Part II situations of use) Code Part I Code Part II A Refocusing I This technique is used when the student gives the correct answer and teacher puts higher order questions in order to increase critical thinking among students B Redirection II This technique involves directing the same question to a number of the students C Prompting III In case the question is diļ¬cult, it may be simpliļ¬ed or modiļ¬ed by breaking it up into smaller question with clues to the correct responses D Increasing IV This technique is used when the student's answer is Critical correct and the student is asked to relate the Awareness knowledge gained in the similar or new situations
Answer
A. A-IV, B-II, C-III, D-I
76
Which one of the following best describes the characteristics of experimental research? i. A kind of hypothesis testing research where in the Independent variable is manipulated within the research design and study its eļ¬ect on the variables under study. ii. The three essential components of experimental research are control, manipulation and measurement iii. The researcher is highly interested in ascertaining eļ¬ects of extraneous variables on the dependent variables iv. Data gathered through experimental research provide base for establishing cause and eļ¬ect relationship between independent and dependent variables
Answer
D. option i, ii and iv only
77
The following table highlights qualitative methods of research and its Match part A with Part B A Ethonography I Ethnography with recording equipment B Un Obstructive II Study of commensense knowledge measure C Photography III Process of describing a culture or way of life from a ļ¬ok people's point of view D Ethnomethodology IV Way of gathering data wherein subject is unaware of being studied
Answer
D. A-III, B-IV, C-I, D-II
78
Which of the following does constitute an approach for development of working hypothesis in research process? I. Review of similar studies in the area of the studies on similar problems II. Exploratory personal investigation III. Discussion with colleagues and experts about the problem, origin and its objectives IV. Examination of data and record related to problem for possible trends, peculiarities and other clues
Answer
A. I, II, III and IV
79
Survey method of research suļ¬ers from limitations in its design and implementation. Identify the statement(s) that constitute limitations of social survey. I Survey method lays importance on current problems but a comprehensive study of society is not possible II Survey method is a study for long term. A study for short time period can be undertaken under the method III A survey will lead to desired result, if it has been perfectly planned. But a perfect planning is seldom possible IV Most of the surveys are conducted on sample basis and the information may not become the representative of the universe
Answer
D. I, III and IV only
80
Match the diļ¬erent forms of presentation of research output with purpose of the forms of communication of research ļ¬ndings : List I (forms of List II (purpose/characteristics) presentation) A Research article I Improvised for deep discussion on current issues or problems in particular ļ¬eld B Conference II Intellectual entertainment C Seminar III Theoretical content interwoven scientiļ¬cally on the basis of inductive and deductive reasoning D Symposium IV Facilitates reļ¬ective thinking
Answer
A. A-III, B-I, C-IV, D-II
81
Which of the following judgement attempted to curb blatant misuse of Article 356 of the Constitution of India?
Answer
C. S. R. Bommai Vs Union of India, 1994
82
Which of the following statements are correct about Indian Federalism? i. India borrowed the concept of Federalism with a strong Centre from Canada. ii. Article 248 vests the residuary powers in the Parliament. iii. The term 'federation' has nowhere been used in the constitution of India. iv. The 7th Schedule of the constitution deals with 3 lists concerning division of powers between the centre and the states
Answer
B. All of the above (i, ii, iii and iv)
83
Swaran Singh Committee was set up in 1976 to make recommendations about which of the following
Answer
A. Fundamental duties
84
A judicial writ issued as a command to an inferior court or ordering a person to perform a public or statutory duty is called
Answer
C. Writ of Mandamus
85
Which of the following are the special powers of Rajya Sabha? i. Rajya Sabha can authorise the Parliament to make a law on a subject enumerated in the State List. ii. It can authorise the Parliament to establish new All-India Services that are shared by the Centre and the states. iii. The power to enlarge the functions the jurisdiction of Supreme Court of India with respect to any matter included in the Union List. iv. Introduction and passage of constitutional amendment bills.
Answer
B. only (i & ii)
86
In which year was the National Food Security Mission, a centrally sponsored scheme launched?
Answer
C. 2007
87
Which of the following was proposed to be removed by the RTI Amendment Bill 2013 from the ambit of the deļ¬nition of public authorities and hence from the purview of the RTI act?
Answer
D. Political Parties
88
The Employment Guarantee scheme, a rural work programme, was ļ¬rst started in which of the following state?
Answer
A. Maharashtra
89
Which of the following is considered to be the only speciļ¬c piece of child abuse legislation in India before the POCSO Act, 2012?
Answer
A. Goa Children's Act, 2003
90
As per the data released by the National Crime Records Bureau (2021), the highest number of dowry-related deaths were reported in which of the following state?
Answer
D. Uttar Pradesh
91
Which of the following is NOT correct about 'Procedure established by law'?
Answer
D. State Guarantees special privileges to individual over and above procedures
92
Supreme Court of India is 1. The Guardian of the constitution 2. Apex court with judicial review powers 3. Law enforcer of union and state laws 4. Guarantor of fundamental rights Choose the correct answers
Answer
C. 1, 2 and 4
93
Which is the organisation that executes Mritha Sanjeevani in Kerala
Answer
D. K-SOTTO
94
Which of the following does not comes under the 'Basic Structure' of the constitution
Answer
C. Panchayati Raj
95
The National Human Rights Commission is responsible to 1. Intervene in human right violation cases and punish the oļ¬enders 2. Study international treaties and recommended implementation measures 3. Initiate Suo Motto cases 4. Administer and supervise prisons Choose the correct answers
Answer
A. 2 and 3 only
96
Which of the following are the powers of Rajya Sabha? 1. Approving emegencies issued by President 2. Rejecting Money Bill 3. Criticises policies of Governemnt 4. Vote on the demands for grants in aid Choose the correct answers
Answer
C. 1 and 3 only
97
Which part of the constitution speciļ¬es division of powers between Centre and State
Answer
A. Seventh Schedule
98
Who can adjourn Lok Sabha or suspend the meeting in the absence of a quorum
Answer
B. Lok Sabha Speaker
99
Separation of powers between executive and judiciary is instructed by Indian Constitution
Answer
C. Article 50
100
Which of the following is related to Article 61?
Answer
A. Impeachment of president by Parliament
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