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30 December 2018

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11-11-2018 SECRETARY,CO-OPERATIVE SOCIETIES/BANKS


SECRETARY,CO-OPERATIVE SOCIETIES/BANKS
EXAM DATE:11.11.2018
I.Each of the following sentences is to be rephrased according to the directions that follow it.The sentence is to be rephrased in a manner that it includes one of the given alternatives.The meaning  of the sentence should not undergo any change:
1.The patient is too weak to walk.
The patient
A.Was weak that he cannot walk
B.So weak that he cannot walk
C.Such weak that he cannot walk
D.Enough weak that he cannot walk
Ans:A

2.He is the best staff of the branch.
He is better
A.Than any other staff of the branch
B.Than any staff of the branch
C.Than of the staff of the branch
D.Than no staff of the branch
Ans:A

3.He seems to be an honest person.
It seems that
A.He is an honest person
B.He is honest
C.Honest person
D.Honest of himself
Ans:A

II.Each of the following in-complete sentence is followed by four responses.Pick up the one which is the most appropriate in the sentence.

4.He may be poor now but he
A.Appear to have been rich
B.Appears to be rich
C.Appears to seem rich
D.Appears rich to be
Ans:A

5.A man who always takes the gloomy view of things is called
A.Zealot
B.Optimist
C.Pessimist
D.Prevaricator
Ans:C

III.Each of the following words in capital letters is followed by four likely synonyms.One of them is not the correct synonym.Pick up that:

6.ABSCOND
A.Disappear
B.Flee
C.Hide
D.Verify
Ans:D

7.JUDICIAL
A.Legal
B.Forensic
C.Heretic
D.Juristic
Ans:C

IV.Four parts of each sentence are given in A,B,C and D.These are in sequence.Point out which part is not acceptable in standards English.

8.A.With the rise in prices
B.It has become
C.Difficult to make
D.My both ends meet
Ans:A

9.A.I have been in bed
B.Since a week
C.But I am
D.Getting on now
Ans:A

10.A.His attitude towards me
B.Has been hostile
C.From the beginning
D.But I care a fig for him
Ans:A

V.Fill in the blank space picking out the prepositions:

11.The best remedy---failure is hard work.
A.Against
B.On
C.To
D.For
Ans:D

12.She has always been blessed--------good health.
A.By
B.From
C.With
D.Among
Ans:C

VI.Select the Antonyms of the following word.

13.Expunge
A.Perpetuate
B.Accuse
C.Streamline
D.Clarify
Ans:B

14.Affluent
A.Contracted
B.Inadequate
C.Indigent
D.Constricted
Ans:C

VII.Which of the following words correctly spelt?

15.A.Grievance
B.Greivance
C.Grievence
D.Grieviance
Ans:A

16.A.Castastrophy
B.Catastrophe
C.Catostrophe
D.Catestrophe
Ans:B

VIII.Choose the most acceptable sentence.

17.A.You had better to consult a doctor
B.You had better to consulted a doctor
C.You had better consulting a doctor
D.You had better consult  a doctor
Ans:D

18.A.Inspite the heavy rain the match went on
B.Despite the heavy rain the match went on
C.If I were a bird,I will fly to my home
D.England can able to beat Pakistan in the World Cup
Ans:B

IX.The passive form of the sentence “They have built a bridge”is

19.A.A bridge have been built by them:
B.A bridge has build by them
C.A bridge has been build by them
D.A bridge has been built by them
Ans:D

X.Report the following sentence
“Has your wife gone to the school?”I asked him.

20.A.I asked  him whether his wife had gone to the school
B.I asked him if his wife has gone to the school
C.I asked him that whether had his wife gone to the school
D.I asked him has his wife gone to the school
Ans:A

21.Which Country is known as the Land of Thunder Bolt?
A.Bhutan
B.Netherlands
C.Jamaica
D.Cuba
Ans:A

22.The country which celebrates independence day on August 15 along with India.
A.Korea
B.Mauritius
C.Turkey
D.Philippines
Ans:A

23.Who regarded as the Father of mobile phone Technology?
A.Dennis Tito
B.Koneru Humpi
C.Martin Cooper
D.Dr.Barney Clark
Ans:C

24.How many rings are there in the symbol of Olympics?
A.9
B.5
C.7
D.3
Ans:B

25.Who held the Ministership in Kerala for the least period?
A.E.P.Jayarajan
B.M.P.Veerendra Kumar
C.R.Balakrishna Pillai
D.C.Haridas
Ans:B

26.The place known as ‘City of Sinners’.
A.Pamir
B.Bangkok
C.Jamaica
D.Lhasa
Ans:B

27.The first Solar based Airport in the World.
A.Nedumbassery International Airport
B.Chennai International Airport
C.Singapore International Airport
D.Dubai International Airport
Ans:A

28.Who is the present Chief Economic Advisor to Govt.of India?
A.Arvind Viramani
B.Kaushik Basu
C.Raghuram Rajan
D.Arvind Subramanian
Ans:D

29.The Mission-Elevan Million programme launched by the Union Ministry of youth affairs and sports is related to
A.Cricket
B.Hockey
C.Football
D.Rugby
Ans:C

30.Which is the Nodal Agency for the implementation of MGNREGA?
A.Union Ministry of Surface Transport
B.Union Ministry for Rural Development
C.Union Ministry for Urban Development
D.Union Ministry for Health and Child Welfare
Ans:B

31.The word ‘Ecology’was coined in 1866 by
A.Charles Darwin
B.Robert Whittaker
C.Arthur Tansley
D.Ernest Haeckel
Ans:D

32.Pine,Fir,Spruce,Cedar,Larch and Cypres belongs to
A.Gymnosperms
B.Monocotyledence
C.Dicotyledence
D.Angio sperms
Ans:A

33.New capital city of Andhra Pradesh,is under construction in
A.Visakha Patanam
B.Warangal
C.Sreekakulam
D.Amaravathy
Ans:D

34.Which is National Handloom Day?
A.July 6
B.August 7
C.September 8
D.October 9
Ans:B

35.Who is the Attorney General of India?
A.K.N.Parasaran
B.Prasanth Bhushan
C.Mukul Rohtagi
D.Venugopal
Ans:C

36.’Chief Ministers Award’ has been launched by which State Govt.to reward districts adopting digital?
A.Assam
B.Kerala
C.Madhya Pradesh
D.Rajasthan
Ans:A

37.The main occupation of the people of Indus-valley civilization was
A.Agriculture
B.Cattle rearing
C.Hunting
D.Trade
Ans:D

38.If there is no sun,the colour of the sky would be
A.Orange
B.Blue
C.Black
D.Yellow
Ans:C

39.In the World production of Natural Rubber,India ranks
A.Second
B.Third
C.Fourth
D.Fifth
Ans:C

40.Fiscal policy in India is formulated by
A.R.B.I
B.NITI AYOG
C.Finance Minister
D.SEBI
Ans:C

41.If each digit in the number 92581473 are arranged in ascending order,what would be the difference between the digits which are fourth from the right and third from the left in the new arrangement?
A.One
B.Two
C.Three
D.Four
Ans:B

42.The average age of a man and his son is 40 years.The ratio of their age is 7:3 respectively.What is the man’s age?
A.70 years
B.63 years
C.56 years
D.49 years
Ans:C

43.If each alphabet is assigned a sequential numerical value in terms of even numbers on the basis of their position in the English alphabet,viz.A=2,B=4, C=6 and so on,what will be the value of the word LOCATION?
A.180
B.182
C.186
D.178
Ans:D

44.Three of the following four are alike in a certain way and so form a group.Which is the one that does not belong to that group?
A.NQ
B.DA
C.JM
D.FJ
Ans:D

45.Ajay walks 20 m towards North.He then turns left and walks 40 m.He again turns left and walks 20 m.Further,he moves 20 m after turning to the right.How far is he from his original position?
A.20 m
B.30 m
C.50 m
D.60 m
Ans:D

46.’Wall’is related to ‘Brick’in the same way as ‘Book’is related to
A.Page
B.Binding
C.Novel
D.Story
Ans:A

47.If ‘Blue’ is called’Green’-,’Green’is called ‘White’.’White’is called ‘Red’-‘Red’ is called ‘Yellow’ then what will be the colour of Blood?
A.White
B.Green
C.Yellow
D.Red
Ans:C

48.In a class of forty students,Samir’s rank from the top is twelfth.Alok is eight ranks below Samir.What is Alok’s Rank from the Bottom?
A.20th
B.21st
C.22nd
D.19th
Ans:B

49.SCD,TEF,UGH,-----------,WKL.
A.CMN
B.UJI
C.VIJ
D.IJT
Ans:C

50.Four words have been given,out of which three are alike in some manner and the fourth one is different.Choose out the odd one.
A.Tortoise
B.Duck
C.Snake
D.Whale
Ans:D

Directions(Q.58 to 60):Read the following passage carefully and answer the questions given below.P,Q,R,S,T,U,V+ and W are sitting around a circular table,facing the centre.P sits third to the left of R and second to the right of T.Q sits second to the right of S,who is not an immediate neighbor of T.W sits second to the left of U.V is not an immediate neighbor of S.

58.Who sits third to the right of T?
A.S
B.V
C.U
D.Q
Ans:C

59.Which of the following pairs has only one person sitting between them, if the counting is done in clockwise direction?
A.U,V
B.W,V
C.W,R
D.W,Q
Ans:B

60.What is the position of V with respect to P’s position?
A.Immediate to the right
B.Second to the left
C.Third to the right
D.Fifth to the right
Ans:D

61.Mac Lagan Committee was constituted in the year
A.1919
B.1914
C.1904
D.1921
Ans:B

62.”All the enthusiasm in the World will not be enough unless we have trained personnel to run Co-operatives.”Who said this statement?
A.Frederick Nicholson
B.Jawaharlal Nehru
C.Indira Gandhi
D.Robert Owen
Ans:B

63.Sinking Fund is created for the purpose of
A.Liquidity
B.Safety
C.Redumption of debentures
D.None of these
Ans:C

64.Chairman of CRAFICARD
A.Sivaraman
B.Sarayya
C.Mac Lagan
D.None of these
Ans:A

65.Minimum Involvement is put forward by
A.RBI
B.NABARD
C.IDBI
D.SIDBI
Ans:B

66.The Co-operative Collective Farms in Russia is generally known as.
A.Kolkhoz
B.Moshav
C.UNICOP
D.Kibbutz
Ans:A

67.Mirdha Committee on Co-operation was in
A.1993
B.1995
C.1964
D.1963
Ans:C

68.Name the first State Co-operative Bank in India included in the Second Schedule of RBI Act
A.Kerala State Co-operative Bank
B.Maharashtra State Co-op.Bank
C.Karnataka State Co-operative Bank
D.None of these
Ans:A

69.LAMPS were recommended by------------Committee.
A.Calvert
B.Bawa
C.Vaidyanathan
D.Maclagan
Ans:B

70.Where the first Land Mortgage Bank in India was registered and started function?
A.Jhang in Punjab
B.Triplicane in Madras
C.Thalassery in Kerala
D.None of these
Ans:A

71.Land mortgage Banks in India are called as
A.War time babies
B.Depression babies
C.Oppression babies
D.None of these
Ans:B

72.TER is prepared by--------and ----
A.Valuation Officer and Secretary
B.Valuation Officer and Agriculture Officer
C.Supervisor and Agricultural Officer
D.President and Secretary
Ans:C

73.KSCARDB set apart sinking fund from
A.Net profit
B.Gross profit
C.Loan collection
D.None of these
Ans:C

74.The structure of Consumer Co-operative Societies in Kerala
A.Federal
B.Three tier
C.Two tier
D.Unitary
Ans:B

75.National Agricultural Research and Development Foundation was established by
A.NABARD
B.NCCF
C.NAFED
D.NCDC
Ans:C

76.The inter-state Co-operative federation being finaced by Kerala State Co-operative Bank.
A.Rubco
B.RAIDCO
C.Co-optex
D.CAMPCO
Ans:D

77.Regulated market were established in India on the recommendation of
A.Mac Lagan Committee
B.Royal Commission on Agriculture
C.Gorwala Committee
D.Khusro Committee
Ans:B

78.Lead and Link Scheme was formulated by
A.NCDC
B.NDDB
C.NAFED
D.NABARD
Ans:A

79.Trade deposit is accepted by -----------societies.
A.Credit
B.Marketing
C.Consumer
D.Milk
Ans:C

80.In APCOS the value of milk is calculated on----in the milk.
A.Fat
B.Fat and SNF
C.Fat and Sugar
D.SNF and Sugar
Ans:B

81.How many Sections and Rules are there in KCS Act Sc.Rules 1969?.
A.110 Sections and 200 Rules
B.210 Sections and 101 Rules
C.101 Sections and 101 Rules
D.110 Sections and 201 Rules
Ans:D

82.Schedule------of the KCS Act specify the Co-operative Principles.
A.I
B.II
C.III
D.IV
Ans:B

83.Every Society shall commence working within a period of-----------of its registration.
A.180 days
B.90 days
C.Six months
D.Three months
Ans:C

84.The Government and Registrar shall have power to------the working of a society for the economic and social betterment of its members and general public.
A.Regulate
B.Supervise
C.Inspection
D.None of these
Ans:A

85.Application for registration of bye-law amendment of a Woman Co-operative Society shall be accompanied by a chalan receipt for Rs.
A.500
B.100
C.50
D.200
Ans:C

86.If a member of a Co-operative Society has acted adversely to the interest of the Society or has failed to comply with the provision of the bye-laws,he may be------------from the Society under Section 17 of the KCS Act,1969.
A.Suspended
B.Expelled
C.Removed
D.None of these
Ans:B

87.Section 14 A of KCS Act deals with
A.Commencement of  Subsidiary Institutions
B.Commencement of Insured Banks
C.Commencement of Partnership of Co-operatives
D.Commencement of Consortium Lending Scheme
Ans:A

88.Who publishes the final voters list in the election to the committee of a Co-operative Society?
A.Returning Officer
B.Election Commission
C.Electoral Officer
D.Presiding Officer
Ans:C

89.Among the following records one shall be retained during the entire life time of the Co-operative Society.
A.Receipt Book
B.Dividend Register
C.Minutes Book
D.Acquittance Register
Ans:C

90.Power to make rules is mentioned in the ---------Section of KCS Act.
A.106
B.107
C.108
D.109
Ans:D

91.The purpose of calculating the term of committee is five years from date of
A.Taking charge
B.Election
C.Assuming charge
D.None of these
Ans:B

92.Casual vacancy of an elected member of the committee shall be filled up by nomination by the committee,if the term of office of the board is less than-----of its original term.
A.1/4
B.1/3
C.1/2
D.3/4
Ans:C

93.When there is equality of vote who shall exercise a second vote or casting vote?
A.President
B.Vice President
C.Person preside over the meeting
D.Secretary
Ans:C

94.Who conduct the election of President and Vice President?
A.Secretary
B.GM
C.MD
D.Election Commission
Ans:D

95.The final voters list shall be published within----------days prior to the date fixed for poll.
A.25
B.20
C.30
D.60
Ans:B

96.The deduction is made by salary disbursing officer from the employees salary only when the Society has informed at least---------in advance about the dues on loan or award amount to employees whose salary is to be deducted.
A.15 days
B.20 days
C.30 days
D.45 days
Ans:C

97.The rate of contribution of Co-operative Societies towards  Co-operative Development and Welfare Fund,is on the basis of its
A.Paid up Capital
B.Working Capital
C.Gross Profit
D.Net Profit
Ans:B

98.The Present liquid cover applicable to Co-operative Societies which are not coming under BR Act is-----of its total demand and time liabilities.
A.10%
B.15%
C.20%
D.25%
Ans:C

99.Which Section of the KCS Act empowers the RCS to issue direction to the Committee of the Society to suspend its officers?
A.66A
B.66B
C.68A
D.69A
Ans:B

100.Co-operative Ombudsman is appointed as per Sec.-------of the KCS Act.
A.68
B.68 A
C.69 A
D.70 A
Ans:C

101.Premium paid on the life insurance policy of the proprietor shall be debited to-------account.
A.Premium
B.Capital
C.Insurance
D.Drawings
Ans:D

102.Interest on capital is credited in the ---------account.
A.Capital Account
B.Drawings
C.Interest Account
D.Cash
Ans:A

103.Current assets do not include
A.Debtors
B.Motor car
C.Bank
D.Prepaid expense
Ans:B

104.Machinery account is debited with repair charges,it is an error of
A.Omission
B.Commission
C.Compensating
D.Principle
Ans:D

105.Provisions are made by passing-------------entry.
A.Opening entry
B.Closing entry
C.Adjusting entry
D.Rectification entry
Ans:C

106.AS per dual aspect concept
A.Assets=Liabilities-Capital
B.Assets=Capital-Liabilities
C.Assets=Liabilities+Capital
D.Capital=Assets+Liabilities
Ans:C

107.Difference in the trial balance is transferred to
A.Profit and Loss Account
B.Balance Sheet
C.Trading Account
D.Suspense Account
Ans:D

108.What will be the effect wages paid Rs.500 on the accounting equation?
A.Minus cash,minus capital
B.Plus cash,plus capital
C.Minus capital,plus cash
D.None of these
Ans:A

109.Indirect material plus indirect labour plus indirect expense is equal to
A.Work cost
B.Office cost
C.Overhead
D.Cost of sales
Ans:C

110.When a cheque deposited with bank is dishonoured,it will be recorded in cash book in
A.Bank column on debit side
B.Bank column of credit side
C.Cash column on debit side
D.Cash column on credit side
Ans:B

111.The claims of the owner against the business is called
A.Asset
B.Liability
C.Capital
D.Drawings
Ans:C

112.Bad debts previously written off is recovered subsequently
A.Credited to Debtors Account
B.Debited to profit and loss Account
C.Credited to profit and Loss Account
D.Shown in the Balance Sheet
Ans:C

113.Debit note number will appear in the column provided in
A.Purchase book
B.Sales book
C.Purchase returns book
D.Sales returns book
Ans:C

114.The best system for maintaining petty cash book is
A.Imprest system
B.Cash system
C.Double locking system
D.Mixed system
Ans:A

115.Loss of goods by fire is credited to--------account.
A.Sales
B.Purchase
C.Purchase returns
D.Sales returns
Ans:B

116.If sales are Rs.2,00,000 and rate of gross profit on sales is 25%,the amount of gross profit will be
A.Rs.40,000
B.Rs.50,000
C.Rs.60,000
D.Rs.80,000
Ans:B

117.Cost of goods sold plus gross profit is equal to
A.Closing stock
B.Sales
C.Net profit
D.Net purchases
Ans:B

118.The term depreciation is related with----------asset.
A.Current asset
B.Intangible assets
C.Fixed asset
D.Fictitious asset
Ans:C

119.Prepaid expense account is a -------account.
A.Personal
B.Real
C.Nominal
D.Income
Ans:A

120.Closing stock is valued at
A.Cost price
B.Realisable value
C.Real value
D.Cost price or realizable value whichever is less
Ans:D

121.Punishment for dishonour of cheque on insufficient funds is
A.Imprisonment for a term of 2 years
B.Fine which may extend to twice the amount of cheque
C.Imprisonment for a term of 3 years and fine which may extend to twice the amount of cheque.
D.Imprisonment for a term of 2 years and fine which may extend to twice the amount of cheque
Ans:D

122.No joint account is permitted in the case of
A.Two women
B.Two old men
C.Two minors
D.All of the above
Ans:C

123.Which one of the following is not a demand and time liability?
A.Current Account Deposit
B.Savigns Bank Deposit
C.Recurring Deposit
D.Reserves
Ans:D

124.In one of the following insurance is not arranged by the bank.Identify that
A.Stocks hypothecated to the Bank
B.Valuables in the safe deposit locker
C.Gold pledged to the Bank in a gold loan account
D.Building mortgaged to the Bank
Ans:B

125.Opening current account of a private limited company,one of the following  item is not taken
A.Certificate of Commencement of Business
B.Application form
C.Memorandum of Association and Articles of Association
D.Certificate of Incorporation
Ans:A

126.At what rest compound interest can be given on term deposits?
A.Weekly
B.Monthly
C.Quarterly
D.Half yearly
Ans:C

127.A bill without consideration is called
A.Demand Promissory Note
B.Bill of Exchange
C.Accommodation Bill
D.All of the above
Ans:C

128.The correct test to know the purity of gold is
A.Touch stone method
B.Specific gravity method
C.Acid test method
D.All of the above
Ans:B

129.Which is the regulatory authority of an Urban Co-operative Banks?
A.NABARD
B.Registrar of Co-operative Societies
C.State Government
D.RBI
Ans:D

130.-------------reflects the governance quality of a bank.
A.Solvency
B.Profitability
C.Liquidity
D.Trustworthiness
Ans:D

131.OTP in credit card transaction means
A.Odd Transaction Password
B.Owner is Trading Password
C.One Time Password
D.One Time Pin Code
Ans:C

132.A banker shall not open an account in the name of
A.Married women
B.Illiterate person
C.Lunatic
D.Minor
Ans:C

133.Noting and protest is must fo--------bill.
A.Inland
B.DA
C.DP
D.Foreign
Ans:D

134.3C’s of lending is mainly associated with
A.Secured loan
B.Unsecured loan
C.Industrial loan
D.Pledge loan
Ans:B

135.Bankers are not merely dealers in money but in an important sense they are the --------of money.
A.Purveyors
B.Manufacturers
C.Traders
D.Discounters
Ans:B

136--------------is the minimum limit in RTGS system.
A.2 lakh
B.5 lakh
C.3 lakh
D.10 lakh
Ans:A

137.There are--------------negotiable instruments as per Negotiable Instruments Act.
A.6
B.4
C.5
D.3
Ans:D

138.--------is the rate at which the Central Bank re-discounts the eligible bills of the Commercial Banks.
A.Bank rate
B.Repo rate
C.Reverse repo rate
D.Lending rate
Ans:A

139.A payment according to the apparent tenure of the instrument is called
A.Statutory payment
B.Payment in due course
C.Negotiated payment
D.Compulsory payment
Ans:B

140.------------is a capital committed in the form of share holding.
A.Venture capital
B.Risk capital
C.Preference share
D.None of these
Ans:A

141.Audit programme is a written------given by the Auditor
A.Report
B.Scheme
C.Evidence
D.Guidance
Ans:B

142.Audit Certificate should be sent to the institution within----months after the completion of the Audit.
A.1
B.2
C.3
D.6
Ans:C

143.Internal Audit is the independent-------within the organization.
A.Review
B.Appraisal
C.Checking
D.None of these
Ans:B

144.The difference in figures is --------and causes for their existence are brought to light
A.Reconciled
B.Over written
C.Suppressed
D.Corrected
Ans:A

145.----------kept by the auditor come to rescue at a time when a suit is filed against him for negligence.
A.Audit Report
B.Working Papers
C.Information Collected
D.Final Accounts
Ans:B

146.There should be no entry in the books of accounts without a
A.Document
B.Transaction
C.Voucher
D.Correspondence
Ans:C

147.Which type of Society Audit Report should be laid by the Government before the Legislative Assembly?
A.District Co-operative Banks
B.Apex Co-operative Societies
C.Federal Co-operative Societies
D.Regional Rural Banks
Ans:B

148.Choose the method for the valuation of closing stock.
A.Revaluation Method
B.First in First Out Method
C.Digit Method
D.Annuity Method
Ans:B

149.Choose the odd one
A.Sinking Fund
B.Reserve Fund
C.Education Fund
D.Member Relief Fund
Ans:A

150.----------is the action taken by the auditor to confirm the physical existence of an asset.
A.Verification
B.Valuation
C.Amortization
D.Depletion
Ans:A

151.Permanent decrease in the value of an asset due to wear and tear passage of time etc.is known as
A.Reserve
B.Depreciation
C.Depletion
D.None of these
Ans:B

152.The reserve created to meet unexpected liability is called
A.Contingent liability
B.Provision
C.Bad debts
D.None of these
Ans:B

153.-----------is the classified and consolidated summary of day book.
A.General Ledger
B.R and D Statement
C.Deposit Ledger
D.None of these
Ans:A

154.A written evidence in original is said to be
A.Primary voucher
B.Secondary voucher
C.Collateral voucher
D.None of these
Ans:A

155.Accountancy begin where----------end
A.Auditing
B.Transaction
C.Book keeping
D.Scrutiny
Ans:C

156.The audit done by the employees of an institution is called
A.Test Audit
B.Final Audit
C.Internal Audit
D.Interim Audit
Ans:C

157.Audit classification of a Co-operative Society is done on the basis of
A.Capital structure
B.Financial stability
C.General working
D.All of these
Ans:D

158.----------is considered as the hand book of auditors.
A.Audit manual
B.Audit note
C.Audit certificate
D.None of these
Ans:A

159.----------is a detailed audit conducted throughout the accounting year.
A.Annual Audit
B.Concurrent Audit
C.Interim Audit
D.None of these
Ans:B

160.Prepaid rent is treated as
A.Asset
B.Liability
C.Loss
D.None of these
Ans:A





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  1. It is hard to fail,but it is worse never to have tried to succeed.-Theodore Roosevelt.

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