DIVISIONAL ACCOUNTANT-WATER AUTHORITY PRILIMINARY EXAM

1.A ring
road------------around the city.

A.Is building

B.Have been building

C.Is being built*

D.Has built

Ans:C

2.You are
very arrogant.It is high time you ------------that you are not the most
important person in the world.

A.Have been realized

B.Realized*

C.Realizing

D.Realize

Ans:B

3.He is one
of the best actors that ------------ever lived.

A.Has

B.Has been

C.Have been

D.Have*

Ans:D

4.’Let the
guards be armed’,he ordered.(Choose the most appropriate indirect speech.)

A.The guards ordered him to be armed.

B.He ordered that the guards should be armed*

C.He suggested that let the guards were armed

D.He suggested the guards that they are armed

Ans:B

5.Choose the
correct sentence from the following:

A.Ancient India was largely indebted to Iranian ideas and
practices*

B.Ancient India was largely indebted by Iranian ideas and
practices

C.Ancient India was largely indebted with Iranian ideas and
practices

D.Ancient India was largely indebted in Iranian ideas and
practices

Ans:A

6.The
meaning of the idiom “to cook somebody’s goose”is:

A.Exaggerate the good qualities of a person

B.Ensure that somebody wins

C.Prepare a delicious dish

D.Ensure that somebody fails*

Ans:D

7.Choose the
best antonym for

OBLITERATE

A.Exculpate

B.Forge*

C.Ahhorrent

D.None of these

Ans:B

8.What do we
call a group of dolphins?

A.A herd

B.A pride

C.A pod*

D.A swarm

Ans:C

9.What is
the feminine gender of ‘ram’?

A.Doe

B.Jenny

C.Mare

D.Jewe*

Ans:D

10.Choose
the best synonym for DOCILE:

A.Gentle*

B.Puzzling

C.Stupid

D.Stubborn

Ans:A

11.An
accounting system which presents the Balance sheet in two parts is called:

A.Double entry

B.Single entry

C.Double accounting*

D.Statement of affairs

Ans:C

12.Voyage
Account is ----------account

A.Nominal*

B.Real

C.Personal

D.None of these

Ans:A

13.In self
balancing Bought Ledger Adjustment Account is opened in -------

A.Bought Ledger

B.General Ledger*

C.Sold Ledger

D.None of these

Ans:B

14.Manufacturing
Account is prepared to find out----------

A.Cost of goods sold

B.Cost of good produced*

C.Net profit

D.Work in progress

Ans:B

15.The
amount paid to an author for the use of copy right is called--------

A.Minimum rent

B.Commission

C.Patent

D.Royalty*

Ans:D

16.-----------refer
to the amount spent on fuel,coal,diesel and freshwater used for the purpose of
voyage.

A.Port charges

B.Bunker cost*

C.Primage

D.Passage money

Ans:B

17.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------------

A.Bad-debts

B.Sub standard assets

C.Loss asset*

D.Doubtful assets

Ans:C

18.Under
inflationary condition -----method will show highest value of closing stock.

A.LIFO

B.FIFO*

C.Average price

D.None of these

Ans:B

19.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------

A.Rs.15,000

B.Rs.14,500

C.Rs.14,550*

D.Rs.14,650

Ans:C

20.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.

A.Rs.2,000

B.Rs.2,100*

C.Rs.2,200

D.Rs.2,010

Ans:B

21.Valuation
and presentation of inventories is:

A.IAS 5

B.IAS 4

C.IAS 1

D.IAS 2*

Ans:D

22.Accounting
principles are based on ------------

A.Objectivity*

B.Convenience

C.Practicability

D.Subjectivity

Ans:A

23.Find the
odd one:

A.Purchase Book

B.Sales book

C.Purchase Return book

D.Cash book*

Ans:D

24.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:

A.Rs.10,000*

B.Rs.5,000

C.Rs.15,000

D.Rs.20,000

Ans:A

25.What is
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.

A.Rs.900

B.Rs.960*

C.Rs.980

D.Rs.950

Ans:B

26.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?

A.220 Units

B.200 Units*

C.280 Units

D.300 Units

Ans:B

27.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--------

A.Rs.47,000*

B.Rs.60,000

C.Rs.50,000

D.Rs.67,000

Ans:A

28.Find the
odd one out:

A.Waste Book

B.Day Book*

C.Rought Book

D.Memorandum Book

Ans:B

29.If cost
of an asset if Rs.60,000 and life period is 4 years.The rate of depreciation
is--------

A.20%

B.30%

C.25%*

D.33%

Ans:C

30.When
furniture is purchased for Rs.10,000:

A.Capital is decreased

B.No change in capital*

C.Capital is increased

D.Total amount of asset is changed

Ans:B

31.-----------ignores
the outstanding income while preparing their income statement

A.Sole traders

B.Cotnractors

C.Doctors*

D.Single Entry traders

Ans:C

32.Identify
the odd one:

A.Preliminary Expenses

B.Repairs and Maintenance*

C.Erection Expenses

D.Establishment Expenses

Ans:B

33.Before
acceptance by the drawee a bill of
exchange is known as:

A.Contract

B.Agreement

C.Draft*

D.None of these

Ans:C

34.----------is
against the principle of convention of conservation.

A.Provision for Bad-debts

B.Provision for discount on debtors

C.Provision for discount on creditors*

D.Provision for depreciation

Ans:C

35.The term
--------is used to write off the value of lease hold properties

A.Amortization

B.Depreciation*

C.Obsolescence

D.Depletion

Ans:B

36.If direct
material consumed is Rs.60,000.Direct Labour cost is Rs.20,000.Factory
overheads expense if Rs.10,000,opening
and closing work-in progress are Rs.15,000 and Rs.18,000 respectively,then
works cost will
be----------

A.Rs.80,000

B.Rs.87,000*

C.Rs.1,05,000

D.Rs.90,000

Ans:B

37.Ram sends
50 table fans to Rahim costing Rs.300 per table fan,to be sold at 20% above
cost price.Sales will
be-----------

A.Rs.18,000*

B.Rs.15,000

C.Rs.20,000

D.Rs.22,000

Ans:A

38.If the
cash book does not contain discount columns,discount allowed and received will
be passed through---------

A.Discount Account*

B.Journal

C.Day Book

D.Suspense Account

Ans:A

39.-----------is
considered for the calculation of Capital Fund.

A.Salary outstanding

B.Subscription outstanding

C.Subscription prepaid of last year*

D.Salary prepaid

Ans:C

40.Find the
odd one:

A.Dock dues

B.Octroi

C.Carriage

D.Export duty*

Ans:D

41.2,5,11,17,23,---------41

A.21

B.31*

C.34

D.29

Ans:B

42.0,5,22,57,116-------------

A.205*

B.200

C.161

D.None of these

Ans:A

43.Which is the
smallest number of six digits which is divisible by 111?

A.100121

B.111111

C.100111

D.100011*

Ans:D

44.What is
90% of 99% of 100----?

A.63

B.72

C.81*

D.90

Ans:C

45.333333**********1._{1}=----------?

A.3130

B.303030*

C.3010

D.31003

Ans:B

46.From a
given point,how many tangents can be drawn to a circle?

A.0

B.1

C.2*

D.3

Ans:C

47.Ravi
ranks 18^{th} in a class of forty students.What is his rank from the
last?

A.23*

B.20

C.19

D.24

Ans:A

48.If the
time in a clock is 9 hours 20 minutes,what time does it shows on a mirror?

A.2 hours 40 min*

B.4 hours 20 min

C.6 hours 20 min

D.4 hours 40 min

Ans:A

49.5^{n}(25)^{n-1}/(5^{n-1}(25)^{n-1})=--------?

A.0

B.20

C.25

D.5*

Ans:D

50.Find the
angle between the minute hand and the hour hand of a clock when the time is
7.20?

A.90^{0}

B.95^{0}

C.100^{0}*

D.105^{0}

Ans:C

51.If the
progression 3,10,17,----------and 63,65,67,-------are such that their nth terms
are equal,then the value
of n is?

A.17

B.13*

C.63

D.20

Ans:B

52.How many
three digit numbers are there in which all the digits are distinct?

A.648*

B.548

C.608

D.508

Ans:A

53.A number
when divided by 342 gives a remainder 47.When the same number is divided by
19,what should be the
remainder?

A.12

B.13

C.9*

D.7

Ans:C

54.The
angles of a triangle are in the ratio of 4:6:10.What is the value of the
largest angle?

A.60^{0}

B.90^{0}*

C.70

D.80^{0}

Ans:B

55.The sum
of numerator and denomination of a certain fraction is 11.If one is added to
the numerator,the value
of fraction becomes ½,the fraction is-----------

A.3/8*

B.4/7

C.5/6

D.None of these

Ans:A

56.The speed
of a car is twice that of 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?

A.9 hours

B.6 hours*

C.5 hours

D.4 hours

Ans:B

57.A farmer
has 50 kg wheat in hand,part of which he sells at 8% profit and the rest at 18%
proft.He gains 14%
altogether.What is the quantity of wheat sold by him at 18% profit?

A.25 kg

B.15 kg

C.40 kg

D.30 kg*

Ans:D

58.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:

A.1200

B.1301

C.1411*

D.2070

Ans:C

59.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?

A.20%

B.19%*

C.27%

D.29%

Ans:B

60.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---------

A.868

B.930

C.880

D.836

Ans:----

61.If the radius
of a cylinder is doubled and the height is halved,what is the ratio between the
new volume and previous
volume?

A.1:2

B.2:3

C.2:1*

D.None of these

Ans:C

62.How many
days will be there from January 1992 to April 1992?

A.120

B.121*

C.119

D.122

Ans:B

63.Area of
square field is one hectare.What is the length of the diagonal?

A.100

B.100 Square root of 2*

C.50

D.50 Square root of 2

Ans:B

64.A Chess
board contains 64 equal square and the area of each square is 2.55 cm2.Find the
length of one side of
the chess board?

A.12.8*

B.10.2

C.13.4

D.14.6

Ans:A

65.In how
many ways can 5 persons be seated around a circular table in a meeting?

A.22

B.20

C.24*

D.26

Ans:C

66.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-----

A.50 years

B.60 years*

C.80 years

D.40 years

Ans:B

67.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:

A.11 ¼

B14 ¾

C.10 1/3

D.16 2/3*

Ans:D

68.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?

A.66*

B.76

C.56

D.70

Ans:A

69.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?

A.13

B.17

C.11*

D.19

Ans:C

70.The
average of the two digit numbers which remains the same when the digits
interchange their positions.

A.45

B.55*

C.65

D.74

Ans:B

71.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?

A.12 1/3%

B.15 1/3%

C.11 1/3%

D.13%*

Ans:D

72.The
salary of a worker was first increased by 10% and thereafter decreased by
7%.What was the change
in his salary?

A.4.5%

B.5.6%

C.2.3%*

D.3.4%

Ans:C

73.The sides
of a triangle are in the ratio------:----------:------------.If the perimeter is 117 cm,find the length of the smallest side?

A.27*

B.28

C.34

D.38

Ans:A

74.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?

A.30

B.42

C.32

D.22*

Ans:D

75.A car
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?

A.70 km/hr

B.63 km/hr*

C.53 km/hr

D.None of these

Ans:B

76.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---------

A.12*

B.11

C.14

D.16

Ans:A

77.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?

A.100

B.150

C.200*

D.243

Ans:C

78.In an
election,involving two candidates,132 votes were declared as invalid.The winner
candidate got 54% of the
votes and won by 192 votes.The total number of votes polled

A.2400

B.2532

C.2530

D.2525*

Ans:D

79.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 litres of
water.Finally,6 litres
of vessel’s contents is removed and replaced by 6 litres water.What is the
quantity of milk left in the
vessel?

A.1.92 litres*

B.1.82 litres

C.1.72 litres

D.1.62 litres

Ans:A

80.In a 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 new papers,then the total number of members in the club
is-----------

A.600

B.400

C.450

D.500*

Ans:D

81.’Holy
Hell:A Memoir of Faith,Devotion and Pure Madness’is a book written by:

A.James P.Farwell

B.Jennifer Lawrence

C.Gail Tredwell*

D.Leonardo Di Caprio

Ans:C

82.Who has
been named People for the Ethical Treatment of Animals(PETA)Person of the year?

A.Shashi Tharoor*

B.Hery Rajaonarimampiania

C.Ghulam Nabi Azad

D.Ban Ki-moon

Ans:A

83.Sree
Narayana Guru died in the year:

A.1922

B.1924

C.1926

D.1928*

Ans:D

84.Before’Quit
India’ movement,the British government made a plan to imprison Gandhiji and
other Congress
leaders.The plan was known as:

A.Operation White Point

B.Operation Zero Hour*

C.Operation Success Night

D.Operation Defend Star

Ans:B

85.Who
emerged champion of the Australian Open Women’s Singles 2014 title?

A.Dominika Cibulkova

B.Li Na*

C.Victoria Azarenka

D.Kim Clijster

Ans:B

86.Which
Indian leader was dismissed by the British from the Indian Civil Service?

A.Tej Bahadur Sapru

B.Subhash Chandra Bose*

C.Surendranath Banerji

D.Dadabhai Naoroji

Ans:B

87.The
watershed between India and Myanmar is formed by:

A.The Naga hills*

B.Kanchanjunga

C.The Aravallis

D.Shivalic Hills

Ans:A

88.Name the
first woman head of the State Bank of India:

A.Kanika Bhutani Anand

B.Begum Parveen Sultana

C.Kirti Garg

D.Arundhati Bhattacharya*

Ans:D

89.Kautilya’s
Arthasastra refers to the river’Churni’as one of the places in India where
pearls could be found.Identify
the river.

A.Narmada

B.Periyar*

C.Kaveri

D.Bharatapuzha

Ans:B

90.Who
represented India at the 22^{nd} Commonwealth heads of Government meet
in Colombo?

A.Manmohan Singh

B.A.K.Antony

C.Salman Khurshid*

D.Shashi Tharoor

Ans:C

91.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:

A.Chang’e-3*

B.Shenzhou-10

C.Tiangong-1

D.Long March -2-F

Ans:A

92.Bandar
Seri Begawan is the capital of:

A.Kiribati

B.Micronesia

C.Papua New Guinea

D.Brunei*

Ans:D

93.The
country which decided to withdraw from the Common wealth calling it
neo-colonist:

A.South Africa

B.Gambia*

C.Sudan

D.Democratic Republic of Congo

Ans:B

94.The birth
place of Ayyankali:

A.Amboori

B.Kaniyapuram

C.Venganur*

D.Neyyatinkara

Ans:C

95.Name the
Prime Minister of India,the only head of the government,who took part in the
first international
environment conference organized by the UN:

A.Jawaharlal Nehru

B.Lal Bahadur Sastri

C.Indira Gandhi*

D.Rajeev Gandhi

Ans:C

96.The
UNESCO has declared India’s Nicobar Islands as:

A.A World Biosphere Reserve*

B.World Heritage Site

C.World Environment Friendly Sites

D.World Historical Sites

Ans:A

97.Arakan
yoma is the extension of the Himalayas located in:

A.Nepal

B.India

C.Bhutan

D.Myanmar*

Ans:D

98.Name the
author of the book titled 1283:

A.Sania Mirza

B.Pele*

C.Rafael Nadal

D.Maradona

Ans:B

99.During
the Indian Freedom struggle who among the following started a magazine “The
Indian Sociologist”?

A.Subhash Chnadra Bose

B.Aurobindo Ghosh

C.Surya Sen

D.Shyamji Krishna Varma*

Ans:D

100.”In this
instance we could not play off the Mohammadans against the Hindus”.To which
events did this remark
of Aitchson relate?

A.Revolt of 1857

B.Non-Co-operation Movement*

C.Civil Disobedience Movement

D.Quit India Movement

Ans:B

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