| Post Name | LABORATORY TECHNICAL ASSISTANT (RECEPTION BOOK KEEPING AND COMMUNICATION) |
|---|---|
| Department | VHSE |
| Question Paper Code | 014/2015 |
| Date of Test | 21 January 2015 |
| Medium of Question | ENGLISH |
| Exam Type | OMR Examination |
| Total Questions | 100 |
1
Book-keeping is mainly concerned with :
Answer
B. recording of financial data relating to business operations
2
Finding out the difference between the totals of two sides of an account 1s called :
Answer
B. balancing
3
The primary function of accounting 15 to :
|
Answer
B. recording and classifying business operations
|
4
The effect of debit is:
Answer
D. increase in assets
5
The debit balance of personal account shows :
Answer
D. amount of credit sales
6
âThings which are purchased by the business for resale is called ;
|
Answer
A. assets .
7
Cash discount allowed to a debtor should credited to:
Answer
C. sales account
8
A person to whom something is owed is called:
Answer
A. debtor
9
The statement shows the financial position of the business is :
Answer
B. fund flow statement
10
The term current assets does not include :
Answer
A. } cash
11
The basic rule of âdebit what comes in and credit what goes outâ is applicable to:
Answer
C. nominal account
12
In case of debt becoming bad, the amount should be credited to :
Answer
A. creditors account
13
irae 14. The credit balance in the bank account is :
Answer
C. revenue
14
A reserve is a charger against :
Answer
B. asset
15
The statement containing various ledger balances on a particular date is known as:
Answer
C. profit and loss account
16
The process of transferring journal entries to ledger account is called :
Answer
A. journalizing
17
Bank reconciliation statement is prepared by the
Answer
C. creditor
18
Window dressing is prohibited due to the convention of ;
Answer
B. materiality
19
Provision for bad debt is made under the principle of :
Answer
D. materiality
20
Aâââââââââ is sent to a customer when he returned the goods.
Answer
C. invoice
21
Assets of the business means : .
Answer
A. liabilities â capital
22
Revenue is generally recognized as being earned at the point of tame, when :
|
Answer
C. eash is received
23
Stock in hand is:
Answer
A. a fixed asset
24
Qualitative transactions are not recorded in the accounts due to:
Answer
D. matching principle
25
According to going concern concept, a business 18 viewed as having âââââââââ life,
Answer
C. an annual
26
According to going concern concept, a business is viewed as having ________ life.
Answer
B. an indefinite
27
Goods outward journal is meant for recording all returns of goods ______ on credit.
Answer
B. purchased
28
Income tax paid by the sole proprietor on his business income should be :
Answer
C. deducted from the capital account in the balance sheet
29
Out standing salaries are shown as :
Answer
B. a liability 2
;
30
Goods given as sample should be credited to:
Answer
C. purchase account
31
Assets which have no real value but are shown in the books of accounts on technical reasons
are called :
Answer
D. fictitious assets
32
Copy right is a âââââââââ- account.
Answer
A. real account
33
A short description of every transaction made in the journal is called:
Answer
C. narration
34
Proprietor of a business is treated as creditor to the extent of capital, is under the concept of :
Answer
D. business entity
35
Stock in trade does not include :
Answer
C. items held as fixed assets
36
The trial balance shows closing stock of Rs. 20,000. It will be recorded in :
Answer
D. Balance sheet
37
Municipal tax of Rs. 15,000 under dispute is
Answer
A. Contingent hability
38
Suspense account Dr. balance Rs.5000 in trial balance, will be recorded in the :
Answer
B. Asset side of the balance sheet _
39
A bank reconciliation statement is prepared to know the causes for the differences between:
Answer
B. the balances as per bank columns of cash book and pass book
40
Asset account will always have
Answer
A. debit
41
Trade discount âââââââââ_ #ppe@r in the books of account.
Answer
B. will not
42
Credit purchase of furniture are recorded in:
Answer
D. none of the above
43
Cash discount is allowed by :
Answer
C. Creditor
44
Sales day book shows:
Answer
B. total credit sales
45
Petty cash book is prepaid under âââââ_ââ system.
Answer
B. Imprest
46
Special journal is also called :
Answer
B. Subsidiary books
47
Ks. 380 received from Roy is credited to his account as Rs. 308, this error is called :
Answer
D. Errors of commission
48
Unexpired expenses isa:
Answer
B. Asset |
49
Direct expenses are debited in the :
Answer
B. Trial balance
50
When both the aspects of a transaction are posted in one account, such an entry is called :
Answer
B. contra entry :
51
The books that record small payment of cash is called :
Answer
C. petty cash book
52
Sales are equal to:
Answer
A. cost of goods sold + profit .
53
Source document for purchase returns :
Answer
A. Debit note
54
In the case of overdraft, pass book will show a - balance.
Answer
B. debit balance
55
Ordinary repairs debited to machinery account is an error of :
Answer
D. error of principle
56
Depreciation is the process of :
Answer
B. apportionment of the cost of the asset over its useful life
57
is a temporary account opened for making agree the trial balance for the
preparation of final accounts.
Answer
B. Suspense A/c
58
Similar nature of transactions are grouped into one place is called :
Answer
C. ledger
59
ia ascertained by preparing trading A/c.
Answer
B. Gross profit
60
Written evidence for a payment of cash is called :
Answer
D. voucher
61
Allowance made for prompt payment is called :
Answer
B. Cash discount
62
Heavy amount spent on advertisement is a âââââââââ expenditure.
Answer
D. deferred revenue
63
Trading account is a âââââââââ account.
Answer
C. nominal
64
Capital expenditure are recorded in :
Answer
A. balance sheet
65
Insole trader's balance sheet, assets are arranged in the order of : |
Answer
B. Liquidity
66
One sided errors âââââââââ affect the agreement of trial balance.
Answer
A. will
67
Drawing account is a âââââââââ- account.
Answer
B. personal
68
Carriage outward is debited to : |
Answer
B. }) P/L account |
69
69.) In ââââ- method, depreciation charged in the initial years will be more.
Answer
C. Diminishing balance
70
The father of financial accounting :
Answer
A. Luea Paciolo
71
Loss of cash by theft committed by cashier after business hours 18
Answer
C. Capital loss
72
According to conservatism, the stock is valued at :
Answer
D. Cost price or market price whichever is lower
73
AAA stands for :
Answer
B. American Accounting Association
74
Goods taken for personal use by proprietor are credited to ââââââââ- account.
Answer
C. purchases
75
The term âAccount Receivableâ includes :
Answer
D. All of these
76
° ââââââ is the book of original entry.
Answer
A. Journal
77
Trade discount allowed will be :
Answer
D. neither
78
GAAP stands for :
Answer
D. Generally Accepted Accounting Principles
79
A petty cash book is aimed to
Answer
B. cover the small expenditure paid in cash
80
preparation of trading and P & L account
Answer
B. 23,4, 1
81
The first meeting of the Indian National Congress was held at :
Answer
B. Bombay
82
Who among the following is associated with the founding of the Indian National Army
(Azad Hind Fou)?
Answer
C. Subhash Chandrabose
83
Total number of Assembly Constituencies in Kerala is -
Answer
A. 140
84
Which prominent social reformer of Kerala gave the charismatic slogan, "One caste, One
religion and one God for man"?
Answer
D. Sri. Narayana Guru
85
The famous play âAdukkalayilninnuâArangathekku' was written by :
Answer
B. Y.T. Bhattathirippad
86
Which of the following is the biggest National Park in Kerala?
_
Answer
A. Eravikulam
87
Which of the following became the first Governor General of Independent India?
Answer
B. Lord Mountbatten
88
The first rubber plantation in Kerala was planted at which of the following places?
Answer
B. y) Enthayar
89
The custom of ex-communicating Namboothiri women, if they associate themselves with
someone out of their caste, is popularly known as: |
Answer
C. Smartha Vicharam
90
Gandhijiâs political career started with which of the following movements?
Answer
A. Non-Co-Operation
91
The capital city of India, Delhi is situated on the banks of which river?
Answer
B. Yamuna
92
How many times did the renound German car racer Michael Schumacher win the formula
one car racing championship?
Answer
C. c) 7
93
The person who is described as the âMissile Womanâ of India is:
Answer
D. Mrs. Tessy Thomas
A 13 14/2015
[P.T.O]
esse
94
Who among the following acted as the chairman of the drafting committee of the Indian
constitutionâ
Answer
D. Dr. B.R. Ambedkar
95
The famous Christian Pilgrim Centre at Bharananganam in Kottayam District is associated
with :
Answer
B. Blessed Alphonsa
96
âThe religious sect named âPrathyaksha-Raksha Daivasabhaâ [PRDS] was founded by :
Answer
D. Poikayil Yohannan
97
Which of the following Kerala rivers flows eastwards?
Answer
A. Pambar
98
The âMac-Mohan lineâ is the dividing line between: |
Answer
C. India and China
99
Which Prime Minister of India announced the programme of âGaribi Hataoâ
[Remove Poverty]?
Answer
B. Indira Gandhi
100
Planning Commission of India came into existence in the year :
Answer
A. 1950
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