DIVISIONAL ACCOUNTANT

1.Who is the
founder of ‘Mitavadi’?

A.C.Krishnan

B.Moorkkothu Kumaran

C.T.K.Madhavan*

D.K.Sukumaran

Ans:C

2.Annie
Besant chaired a political conference in Malabar held at

A.Manjeri*

B.Ottappalam

C.Vatakara

D.Kannur

Ans:A

3.Which is
not a work of Vakkom Moulavi?

A.Muslim

B.Al Islam

C.Al Bayan*

D.Swadeshabhimani

Ans:C

4.The
Sadhujana Paripalana Yogam was established in

A.1903

B.1907*

C.1908

D.None of these

Ans:B

5.Which is
not a work of Irayimman Thampi?

A.Keechaka Vadham

B.Uttara Swayamvaram

C.Dakshayagam

D.Ravanavijayam*

Ans:D

6.The first
conference of Kochi Rajya Praja Mandalam was held at

A.Irinjalakkuda*

B.Thrissur

C.Aluva

D.Kochi

Ans:A

7.Who is
known as Dharmaraja?

A.Indukotha

B.Karthika Tirunal*

C.Ayiliam Tirunal

D.Utram Tirunal

Ans:B

8.The Indian
author who is awarded Fukuoka Prize in 2015 is

A.Mahashweta Devi

B.Irfan Habib

C.Nalini Malani

D.Ramachandra Guha*

Ans:D

9.’Murugan’was
the deity worshipped by the people of

A.Neytal

B.Mullai

C.Palai

D.Kurinchi*

Ans:D

10.The
second capital of Ezhimala Kingdom was

A.Eh

B.Baliapattom

C.Pazhi*

D.None of these

Ans:C

11.Who was
not an astronomer in ancient Kerala?

A.Haridatta

B.Sthanu Ravi*

C.Govinda Swami

D.Sankaranarayana

Ans:B

12.The first
Speaker of Indian Lok Sabha is

A.M.A.Iyyengar

B.G.V.Mavalankar*

C.G.B.Panth

D.None of these

Ans:B

13.Who is
known as the father of ‘Panchayati Raj’system?

A.Gandhiji

B.Rajiv Gandhi

C.Ashoka Mehta

D.Balwant Roy Mehta*

Ans:D

14.Who was
not involved in the Faqir uprising of 1776-77?

A.Wilayat Ali*

B.Bhavani Pathak

C.Majnum Shah

D.Chirag Ali Shah

Ans:A

15.During
the Revolt of 1857 the movement in Rohilkhand was led by

A.Kunwar Singh

B.Dost Khan

C.Khan Bahadur Khan*

D.Raghunath Singh

Ans:C

16.Ramabai,wife
of M.G.Ranade,was the founder of

A.Bharath Sthree Mahamandal

B.Sharda Sadan

C.Bharath Mahila Parishat*

D.Arya Mahila Samaj

Ans:C

17.In the
National Film Awards announced in March 2015,the best popular film award goes
to

A.Court

B.Khwada

C.Ashafor Jaor Majhe

D.None of these*

Ans:D

18.August
Kranti Maidan is connected with

A.Quit India Movement*

B.R.I.N.Mutiny

C.I.N.A.Trials

D.August Offer

Ans:A

19.Kanhu
Murmu was the leader of

A.Pabna Uprising

B.Munda Rebellion

C.Santhal Rebellion*

D.Bhills Movement

Ans:C

20.Guruvayur
Satyagraha was inspired by a resolution
passed in the political conference held at

A.Guruvayur

B.Manjeri

C.Vatakara*

D.Calicut

Ans:C

21.The
criminal as well as his accomplice---arrested.

A.Was*

B.Were

C.Have been

D.Are being

Ans:A

22.Fact is
stronger than

A.Fancy

B.Imagination

C.Fiction*

D.Are

Ans:C

23.Pick out
the nearest in meaning:

To fly off the handle

A.To dislocate

B.To lose one’s temper*

C.To take off

D.To be airborne

Ans:B

24.Select
the word opposite in meaning to the word in italics:

The
disheveled appearance of the two men on the street made everyone take notice of
them.

A.Composed

B.Tidy*

C.Confident

D.Complacent

Ans:B

25.Mary was
an----------reed.

A.Alumnus

B.Alumnae

C.Alumni

D.Alumna*

Ans:D

26.I am fond
------reading books.

A.In

B.On

C.Of*

D.At

Ans:C

27.Choose
the proper sequence of the sentence jumbled up:

The fact

P.that man is ignorant of his own self

Q.must not be allowed

R.to cloud the other fact

S.that man has reached the moon

A.PQRS

B.RPQS

C.SQRP*

D.SPRQ

Ans:C

28.Pick out
the identical pair:

LAUREL:VICTOR:

A.Chevrons army*

B.Oscar movie star

C.Power glory

D.Rabbit’s foot:luck

Ans:A

29.He knows
nobody in the colony,-------?

A.does he*

B.did he

C.doesn’t he

D.didn’t he

Ans:A

30.Pick out
the correctly spelt word

A.Dispose

B.Dipose*

C.Demote

D.Denote

Ans:B

31.The best
method of keeping petty cash is known as

A.Imprest system*

B.Cash system

C.Mercantile system

D.Accrual system

Ans:A

32.Goods
taken by the proprietor for his personal use should be credited to which
account?

A.Drawings Account

B.Advertisement Account

C.Cash Account

D.Purchases Account*

Ans:D

33.The
surplus which is not shown in the Balance Sheet is known as:

A.Provision

B.Reserve Fund

C.Secret Reserves*

D.General Reserve

Ans:C

34.When the
drawee on accepting a bill,marks on it the place of payment,it is called

A.Acceptance of bill

B.Domicile of bill*

C.Conditional acceptance

D.Local acceptance

Ans:B

35.Voyage
Accounts include

A.Only income earned

B.Only the expenditure incurred

C.Both income earned and expenditure incurred*

D.None of these

Ans:C

36.’Pay
Mr.Kumar or order’,this is an example of which type of endorsement?

A.Special endorsement*

B.Restrictive endorsement

C.San Recourse endorsement

D.Facultative endorsement

Ans:A

37.The
system where control accounts are kept as memorandum accounts and do not form
part of double entry is
known as:

A.Mercantile system

B.Sectional Balancing

C.Self-balancing*

D.Single entry system

Ans:C

38.Renewal
fee for patents is an example of which type of expenditure?

A.Capital Expenditure

B.Deferred Revenue Expenditure

C.Miscellaneous Expenditure

D.Revenue Expenditure*

Ans:D

39.”Sola of
Exchange”appearingon a Bill of Exchange means that

A.Bill drawn in a set

B.Foreign bills having no documents attached*

C.Bills have not been drawn in a set

D.Bills having certain documents attached

Ans:B

40.In which
method of pricing,stock is valued at current
selling price less estimated profit margir and less the estimated cost of disposal?

A.Specific price method

B.Average price method

C.Standard price method

D.Adjusted selling price method*

Ans:D

41.The total
sales of a trader during a given period is known as

A.Turnover*

B.Output

C.Revenue

D.Income

Ans:A

42.Excess of
purchase price over selling price is

A.Gross profit

B.Net profit

C.Gross loss*

D.Net loss

Ans:C

43.If the
firm’s capital is Rs.10,000,liabilities are Rs.2,000,then the total assets of
the fire will be

A.Rs.14,000

B.Rs.12,000*

C.Rs.8,000

D.Rs.22,000

Ans:B

44.Preliminary
expense is an example of which type of assets?

A.Current assets

B.Fixed assets

C.Intangible assets

D.Fictitious assets*

Ans:D

45.Income
tax paid by a sole proprietor on his business income should be

A.Debited to Trading Account

B.Debited to Profit and Loss Account

C.Deducted from capital in Balance Sheet*

D.Deducted from Cash
Account in Balance Sheet

Ans:C

46.When
goods are returned to the supplier,which document is sent to him?

A.Debit note*

B.Credit note

C.Columnar journals

D.Both debit not and credit note

Ans:A

47.If
opening stock is Rs.4,000,cost of purchase is Rs.14,000 and the cost of goods
sold is Rs.12,000,find out
the value of closing stock.

A.Rs.6,000*

B.Rs.30,000

C.Rs.22,000

D.Rs.8,000

Ans:A

48.Depletion
method of depreciation is used in

A.Loose tools

B.Mines*

C.Machinery

D.Patent rights

Ans:B

49.Legacies
are generally

A.Capitalised and taken in Balance Sheet*

B.Treated as income and credited to income and Expenditure
Account

C.Treated as expense and debited to Income and Expenditure
Account

D.Treated as revenue expenditure

Ans:A

50.Outstanding
salaries comes under

A.Real account

B.Nominal Account

C.Personal Account*

D.Expense Account

Ans:C

51.In the
case of a Retiring of a bill,which account is debited in the accounts of a
drawer?

A.Interest Account

B.Discount Account

C.Deficiency Account

D.Rebate Account*

Ans:D

52.Fixed
cost per unit increases which

A.Production volume decreases*

B.Production volume increases

C.Production volume remains constant

D.Variable cost per unit decreases

Ans:A

53.Purchase
of office furniture was debited to Purchase Account.This is an example of which
type of error?

A.Error of Omission

B.Error of Commission

C.Error of Principle*

D.Compensating errors

Ans:C

54.Reserves
which are not available for distribution
as dividend are known as

A.Revenue Reserves

B.Capital Reserves*

C.Dividend Equalisation Reserves

D.General Reserves

Ans:B

55.A
Promissory Note is drawn by

A.Debtor*

B.Creditor

C.Both Debtor and Creditor

D.Bank

Ans:A

56.An
account opened at the back of the ledger to make it self balancing is known as

A.Suspense Account

B.Adjustment Account*

C.Cash Account

D.Trial Balance

Ans:B

57.The
ledger which contains an account for each class of material and show
receipts,issues and stock in hand is known as

A.Cost Ledger Proper

B.Job Ledger

C.Stock Ledger

D.Strores Ledger*

Ans:D

58.A Stale
cheque means

A.Cheque payable to bearer

B.Cheque that has not been crossed

C.A cheque that is some months old*

D.Cheque bears a date later than the current date on which
they are drawn

Ans:C

59.Which
system of wage payment consider the ratio that “work done bears to time taken”?

A.Time Rate System*

B.Piece Rate System

C.Efficiency Pay System

D.Bonus System

Ans:A

60.A
statement prepared to test the arithmetical accuracy of books of accounts is
known as

A.Trial balance*

B.Balance Sheet

C.Bank Reconciliation Statement

D.Trading and Profit and Loss Account

Ans:A

61.The next
term in the following sequence is 2,9,28,65,----

A.132

B.126*

C.129

D.125

Ans:B

62.Out of
three numbers first is twice the second
and one third of the third number.If the average of three numbers is 16,then the sum of
first and third number is

A.16

B.24

C.32

D.40

Ans:--

63.Factors
of 81 p-p^{5}is

A.p(9-p^{2})(9+p^{2})

B.p(9+p^{2})(p^{2}-9)

C.p(9+P^{2})(3+p)(3-p)*

D.p(9-p^{2})(3+p)(3+p)

Ans:C

64.The sum
of the digits of two digit number is 11 and the difference of the first digit
from the second is 5.The
two digit number is

A.38*

B.83

C.74

D.27

Ans:A

65.If
X+X/2+X/4+X/8+x/16=31/16,then value of x is

A.4

B.3

C.2

D.1*

Ans:D

66.If 7
8/13+19 1/13-8 7/65 –x=15 6/13 then x is

A.3 6/13

B.3 8/13

C.3 6/65

D.3 8/65*

Ans:D

67.A 180
meter long train crosses a 60 meter platform in 12 seconds.What is the speed of
train in km/hr?

A.42

B.64

C.63

D.59

Ans:--

68.8 3/7*2
1/3+5 1/3+1 1/3=?

A.26 1/3*

B.26 2/3

C.24 1/3

D.28 1/3

Ans:A

69.Sum of
two numbers is 45.Their difference is 15.Then
the large number is

A.45

B.30*

C.25

D.35

Ans:B

70.Which of
the following fraction is highest?

A.17/18*

B.15/16

C.8/9

D.7/8

Ans:A

71.Square
root of 9+Square root of 7+Square root of 3+Square root of 1=?

A.6

B.Square root of 20

C.Square root of 12*

D.12

Ans:C

72.(6^{5}*5^{5}*30^{3})/10^{8}*3^{8}=?

A.200

B.200/9

C.300

D.300/9

Ans:---

73.Sum of
exterior angles and interir angles of a regular hexagon is

A.360

B.540

C.720*

D.1080

Ans:C

74.x*(x/1+x)*x/1-x=?

A.(x/1-x^{2})-x*

B.x-(x/x^{2}-1)

C.(x/x^{2}-1)-x

D.(x/x^{2}-1)+x

Ans:A

75.The ratio
of ages of A and B ten years ago was 2:3.If the ratio of their present age is
3:4,then how old Is B
now?

A.40*

B.35

C.24

D.60

Ans:A

76.If the
remainder obtained by subtracting a number from its own square is 2 times the
number,what is the
number?

A.3

B.4*

C.6

D.9

Ans:B

77.If 100 is
20% of a number,then what the 120% of the number is ?

A.100

B.120

C.500

D.600*

Ans:D

78.The next
number in the following sequence is:

A.10,20,32,46,62,----------

A.77

B.85

C.80*

D.75

Ans:C

79.If sin
A=3/5,then tan A=

A.5/3

B.3/4*

C.4/3

D.5/4

Ans:B

80.There are
3 white balls and 2 black balls.If a ball is taken random,what is the
probability that it is a black
ball?

A.1/2

B.2/3

C.1/5

D.2/5*

Ans:D

81.A and B
start business in partnership by investing Rs.3,000 and Rs.4,000 respectively.At
the end of one year a
profit of Rs.1,400 is made.How much amount would A get as his share of profit?

A.500

B.600*

C.700

D.800

Ans:B

82.The
arithmetic average of 10 numbers is
10.If one is added to each number,by how much would the average increase?

A.11

B.10

C.1*

D.0

Ans:C

83.What is
the sum of n terms of the series 2+4+6+-------?

A.n(n+1)*

B.(n(n+1))/2

C.(n(n+1)(2n+1))/6

D.(n^{2}(n+1)^{2})/2

Ans:A

84.The value
of

(0.23*0.23*0.23+0.23*0.23*0.023)/0.69*0.69*0.69+0.069*0.069*0.069
is:

A.1/3

B.1/9

C.1/27*

D.1/30

Ans:C

85.If a^{2}+b^{2}=25
and ab=12,then (a+b)/a-b is:

A.4

B.5

C.6

D.7*

Ans:D

86.The area
of the largest circle that can be drawn inside a rectangle with 8 cm by 7 cm is

(take
Pie=22/7)

A.1452/7 cm^{2}

B.77/2 cm^{2}*

C.154 cm^{2}

D.2288/7 cm^{2}

Ans:B

87.A work
can be completed by 24 men in 17 days.To complete the work in 12 days,the
number of additional men
required is:

A.6

B.8

C.9

D.10*

Ans:D

88.A
deposits an amount Rs.30,000 to obtain a simple interest at the rate of 12% per
year for three years.What
total amount will A get at the end of 3 years?

A.Rs.10,800

B.Rs.40,800*

C.Rs.3,600

D.Rs.33,600

Ans:B

89.3/64 is
what part of 1/16?

A.3/4*

B.1/4

C.4/3

D.3/16

Ans:A

90.If the
fractions 5/14,6/11,7/9,8/13 and 9/10 are arranged in ascending order of their
values,which one will be
the fourth?

A.7/9*

B.5/14

C.8/13

D.9/10

Ans:A

91.The
compound interest on Rs.2,500 at the rate of 5% per year after two years will
be

A.Rs.250

B.Rs.300

C.Rs.274

D.Rs.256

Ans:----

92.The ratio
between ages of A and B is 2:3 and that between B and C is 1:2 if the sum of
the ages of three is 110
years,how old is C?

A.30

B.40

C.50

D.60*

Ans:D

93.On
selling an article for Rs.300 there is a gain of 11 1/9%.What is its cost
price?

A.270*

B.267

C.277

D.250

Ans:A

94.1/10+1/50+1/250=?

A.1

B.1/2

C.1/4

D.1/8

Ans:-----

95.The best
approximation of Square root of 2 among the value is

A.1.41

B.1.414

C.1.4142

D.1.41421*

Ans:D

96.If
7x+5y=107 and 5x+7y=77 then the value of xy is:

A.35

B.120

C.66

D.None of these

Ans:---

97.If Square
root of 3=1.732 then nearest value of 1/ Square root 3 among given values is

A.0.0576

B.0.577*

C.0.578

D.0.575

Ans:B

98.12 men
can do a piece of work in 10 days.How many men would be required to do the same
in 8 days?

A.14

B.15*

C.16

D.18

Ans:B

99.A car
covers the first 35 km of its journey in
45 minutes and covers the remaining 69 km in 75 minutes.What is the average speed of the car?

A.42 km/hr

B.50 km/hr

C.52 km/hr*

D.60 km/hr

Ans:C

100.If
surface area and volume of a sphere can be represented by the same number,then
what is the length of
the diameter of the sphere?

A.3

B.6*

C.9

D.Cannot be determined

Ans:B

It is change,continuing change,inevitable change,that is the dominant factor in society today.No sensible decision can be made any longer without taking into account not only the world as it is,but the world as it will be.-Isaac Asimov.

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