Deputy Accounts manager-2019(401/2017)



Deputy Accounts manager

Question Paper Code: 5/2019/OL

Category Code: 401/2017

Medium of Question: English

Date of Test 13-03-2019

Department Kerala Water Authority

Question 1 : The 20th International Children Film Festival of India (ICFFI) was held at?

1. Bengaluru

2. Hyderabad

3. Goa

4. Chennai


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2. Hyderabad

Question 2 : The Attorney General for India is appointed by the President of India under which article of the Constitution

1. Article 74

2. Article 50

3. Article 76

4. Article 123


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3. Article 76

Question 3 : Emergency proclamation issued by the President under article 352 must be approved by the parliament within

1. 3 months

2. 2 months

3. 1 month

4. 5 months


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3. 1 month

Question 4 : The Environment Protection Act was passed in the year

1. 1974

2. 1992

3. 1972

4. 1986


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4. 1986

Question 5 : Childhood name of Pandit K.P. Karuppan is

1. Sankaran

2. Ayyappan

3. Velukutty

4. Kunhikannan


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1. Sankaran

Question 6 : The Fourth All Kerala political conference held at Payyannur in May 1928 was presided over by

1. Annie Besant

2. Jawaharlal Nehru

3. Pattam Thanu Pillai

4. K. Kelappan


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2. Jawaharlal Nehru

Question 7 : Who was the ruler of Travancore during channar agitation?

1. Ayilyam Tirunal

2. Visakham Tirunal

3. Sreemulam Thirunal

4. Uthram Thirunal Marthandavarma


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4. Uthram Thirunal Marthandavarma

Question 8 : The Autobiography of Ponkunnam Varkey is

1. Ente Vazhi Thirivu

2. Jeevithathinte Thalukal

3. Kazhchapadukal

4. Ormakaliloode


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1. Ente Vazhi Thirivu

Question 9 : ‘Varthamana Pusthakam’ is a malayalam Travalogue written by

1. Fr Barthalomew

2. S.K. Pottekkad

3. Thomakathanar

4. Arnos Pathiri


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3. Thomakathanar

Question 10 : Who won the Rajiv Gandhi Khel Ratna award for the year 2018?

1. Rohit Sharma

2. Bhajrang Punia

3. P.V. Sindhu

4. Virat Kohli


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4. Virat Kohli


Question 11 : The founder of the Women’s Magazine Shrimati is

1. Arya Pallam

2. Anna Chandy

3. A.V. Kuttimalu Amma

4. Lalitha Prabhu


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2. Anna Chandy

Question 12 : Who is known as ‘Martin Luther’ of Malankara Syrian Sabha?

1. Abraham Malpan

2. Pampady John Joseph

3. M.C. Joseph

4. Poikayil Yohannan


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1. Abraham Malpan

Question 13 : Social reformer who started Sabari Ashramam for Harijan students

1. K.P. Kesavamenon

2. T.R. Krishna Swami Iyer

3. T.K. Madhavan

4. Ayyankali


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2. T.R. Krishna Swami Iyer

Question 14 : Kainakary is the birth place of which social reformer?

1. K.P. Vellon

2. Kumaranasan

3. Kuriakose Elias Chavara

4. Velukutty Arayan


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3. Kuriakose Elias Chavara

Question 15 : Who is the first to receive Vayalar Award for the best literary work in Malayalam?

1. M.T. Vasudevan Nair

2. P.K. Balakrishnan

3. Madhavikutty

4. Lalithambika Antharjanam


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4. Lalithambika Antharjanam

Question 16 : Who invented disposable syringe?

1. Hiram Stevens

2. Colin Murdoch

3. Louis Leakey

4. George Gamou


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2. Colin Murdoch

Question 17 : Thiru-kochi state was formed in the year

1. 1949 July 1

2. 1948 June 9

3. 1946 September 11

4. 1950 January 1


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1. 1949 July 1

Question 18 : Swami Vivekananda got proper explanation of Chinmudra from

1. Sree Narayana Guru

2. Neelakanda Theertha Padar

3. Thycaud Ayya

4. Chattambi Swamikal


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4. Chattambi Swamikal

Question 19 : The National Planning Committee (NPC) was set up in the year

1. 1938

2. 1947

3. 1945

4. 1944


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1. 1938

Question 20 : The mount piece of SNDP Yogam which was published on 1904 from Thiruvananthapuram

1. Kerala kaumudi

2. Malayali

3. Vivekodayam

4. Yogakshemam


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3. Vivekodayam


Question 21 : _________ keyword allows a child class to inherit properties from its parent class in Java.

1. Inherit

2. Extends

3. (1) and (2)

4. None


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2. Extends

Question 22 : Which memory allocation strategy places a program in the largest available partition in the main memory?

1. Worst fit

2. Last fit

3. First fit

4. Best fit


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1. Worst fit

Question 23 : Which of the following has the lowest access time?

1. Cache

2. RAM

3. Magnetic disc

4. Registers


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4. Registers

Question 24 : ________ operator in C can only be used with integers.

1. Addition

2. Modulus

3. Sizeof

4. Conditional


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2. Modulus

Question 25 : URL stands for ________.

1. Uniform Registry Locator

2. Universal Resource List

3. Uniform Resource Locator

4. Universal Registry List


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3. Uniform Resource Locator

Question 26 : ____________ is the diagnostic testing sequence that BIOS runs to determine if the hardware components are working properly when the computer is turned on.

1. DOT

2. CMOS

3. POST

4. PING


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3. POST

Question 27 : A quadbit is also known as __________.

1. Nibble

2. Bit

3. Byte

4. Petabyte


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1. Nibble

Question 28 : The output of a lexical analyzer is __________.

1. Program

2. Machine code

3. Object code

4. Stream of tokens


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4. Stream of tokens

Question 29 : The amount of vertical space between lines of text in a document is called _________.

1. Word spacing

2. Line spacing

3. Multi-line

4. Single line


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2. Line spacing

Question 30 : The communication between computers in network is governed by a set of rules and regulations known as _______________.

1. Protocols

2. Standard rules

3. System rules

4. None of the above


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1. Protocols


Question 31 : The SQL CREATE TABLE command is a ____________.

1. DCL command

2. TCL command

3. DML command

4. DDL command


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4. DDL command

Question 32 : The ____________ file system is always mounted.

1. Directory

2. Root

3. CatchFS

4. None of the above


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2. Root

Question 33 : ____________ were designed to be a reliable mechanism for websites to remember stateful information or to record the user’s browsing activity.

1. Browsers

2. Cookies

3. Pug-ins

4. Scripts


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2. Cookies

Question 34 : A ____________ is someone who seeks to beach defenses and exploit weaknesses in a computer system or network.

1. Blocker

2. Robber

3. Hacker

4. Scripts


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3. Hacker

Question 35 : A _________ is a field or collection of fields in a relational database table that provides a link between data in two tables.

1. Primary key

2. Master key

3. Collection key

4. Foreign key


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4. Foreign key

Question 36 : The base of an octal number system is ___________.

1. 8

2. 16

3. 2

4. 10


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1. 8

Question 37 : The ‘#’ symbol at the beginning of a statement in a C/C++ program indicates that it is a _____________.

1. Comment

2. Object directive

3. Preprocessor directive

4. String


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3. Preprocessor directive

Question 38 : Hardware/Software designed to guard against unauthorized access to a computer network is known as ___________.

1. Netwall

2. Wallblock

3. Bouncer

4. Firewall


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4. Firewall

Question 39 : A row in a relational table is also referred to as __________.

1. Value

2. Field

3. Tuple

4. Attribute


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3. Tuple

Question 40 : The program that converts high level code to low level code is called ____________.

1. Processor

2. Compiler

3. Emulator

4. Converter


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2. Compiler


Question 41 : When shares are forfeited this share capital is debited by

1. Calls in arrears

2. Called up value

3. Paid up value

4. None of these


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2. Called up value

Question 42 : AS-26 is related with

1. Tangible assets

2. Fixed assets

3. Intangible assets

4. Current assets


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3. Intangible assets

Question 43 : Under departmental accounting General expenses which cannot be apportioned appear in

1. Balance sheet

2. General P/L account

3. Columnar trading account

4. None of these


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2. General P/L account

Question 44 : If goods are invoiced to branch at 25% on cost price, it will be at __________ at on selling price.

1. 20%

2. 25%

3. 33 1/3

4. 50%


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1. 20%

Question 45 : Goods sent by Head Office to Branch is credited in Head Office books to ___________ account.

1. Goods in transit

2. Branch Account

3. Goods sent to Branch

4. None of these


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3. Goods sent to Branch

Question 46 : A fund flow statement is prepared to disclose

1. the result of operation

2. the changes in financial position

3. the financial position

4. none of these


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2. the changes in financial position

Question 47 : Excess of minimum rent over royalties is called

1. short corkings

2. dead rent

3. royalties

4. none of these


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1. short corkings

Question 48 : Regional rural banks are sponsored by

1. IDBI

2. RBI

3. SEBI

4. None of these


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1. IDBI

Question 49 : _________ cheque is a dead cheque.

1. Multilated cheque

2. Crossed cheque

3. Stale cheque

4. Post dated cheque


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3. Stale cheque

Question 50 : RTGS stands for

1. Real Time General Settlement

2. Real Time Gross Settlement

3. Real Time Gross Scheme

4. None of the above


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2. Real Time Gross Settlement


Question 51 : EFT was introduced by the RBI in

1. 1993

2. 1994

3. 1995

4. 1996


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4. 1996

Question 52 : The principle of subrogation is introduced to protect the interest of

1. insured

2. agents

3. insurer

4. all of the above


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3. insurer

Question 53 : IRDA Act was passed in

1. 1938

2. 1956

3. 1999

4. 2001


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3. 1999

Question 54 : Which among the following is specifically set up to boost overall rural development in India?

1. RBI

2. IDBI

3. NABARD

4. SEBI


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3. NABARD

Question 55 : Note issue is the major function of

1. Central Bank of India

2. Central Bank

3. Imperial Bank

4. None of these


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2. Central Bank

Question 56 : Which of the following is NOT money market instrument?

1. Treasury Bills

2. Commercial Paper

3. Certificate of Deposit

4. FD receipt


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4. FD receipt

Question 57 : The Sensex has

1. 25 stocks

2. 30 stocks

3. 50 stocks

4. 20 stocks


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2. 30 stocks

Question 58 : Venture capital funds are regulated by

1. SEBI

2. RBI

3. IDBI

4. SBI


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1. SEBI

Question 59 : Mutual funds invests in

1. Stock only

2. Bonds only

3. Stocks and bonds

4. Stocks, bonds and cash instruments


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4. Stocks, bonds and cash instruments

Question 60 : The NSE – Nifty’s base period is

1. 1992

2. 1993

3. 1994

4. 1995


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4. 1995


Question 61 : The first stock exchange in India to have a screen based automated ring less trading screen

1. IDBI

2. UTI

3. OTCEI

4. IFCI


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3. OTCEI

Question 62 : The market for a very short period loan is called

1. Money market

2. Collateral loan market

3. Call money market

4. Bill market


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3. Call money market

Question 63 : The panel at the top of MS-Word document is called

1. Menu

2. Ribbon

3. Programme

4. Taskbar


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1. Menu

Question 64 : The combination of a column coordinate and a row co-ordinate make up a

1. column address

2. cell address

3. row address

4. none of these


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2. cell address

Question 65 : DBMS means

1. Data Base Maintenance System

2. Data Base Module System

3. Data Base Monitoring System

4. None of these


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4. None of these

Question 66 : What is used to retrieve specific data from a database and to answer questions about the date in MS ACCESS?

1. Tables

2. Forms

3. Queries

4. Reports


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3. Queries

Question 67 : Which one is used to transfer a webpage to user’s computer?

1. HTTP

2. FTP

3. XML

4. HLL


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2. FTP

Question 68 : The altering of data so that it is not usable unless the changes are undone is

1. Bio-metrics

2. Encryption

3. Ergonomics

4. Compression


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2. Encryption

Question 69 : VIRUS stands for

1. Very Intelligent Result Until Source

2. Vital Information Resources Under Seize

3. Viral Important Record User Searched

4. Very Interchanged Resource Under Search


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2. Vital Information Resources Under Seize

Question 70 : Which short cut key is used for calculator in Tally?

1. CTRL + P

2. CTRL + C

3. CTRL + N

4. CTRL + A


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3. CTRL + N


Question 71 : __________ is that which meets the tests of public interest, commonly accepted customs and standards of conduct.

1. Propriety audit

2. Operational audit

3. Efficiency audit

4. Special audit


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1. Propriety audit

Question 72 : Wages tribunals may order cost audit for a certain industrial unit to settle industrial disputes relating to higher wages, bonus etc. this is a type of External Audit of the form ________.

1. Cost audit on behalf of the government

2. Cost audit on behalf of the customers or consumers

3. Cost audit on behalf of the trade associations

4. None of the above


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4. None of the above

Question 73 : The auditor _____

1. Should distribute the audit work among his subordinates

2. Should assign difficult and technical works to senior clerks and easy and simple jobs to junior clerks

3. Should not distribute his work among his subordinates as it is confidential

4. Both (1) and (2) is true


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4. Both (1) and (2) is true

Question 74 : A firm can reduce the needed cash balance if it can move the cash disbursement and cash collections into the same cash flow cycle. This is known as __________.

1. Accelerating Cash Receipts

2. Synchronizing Cash Flows

3. Delaying Disbursements

4. All of the above


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2. Synchronizing Cash Flows

Question 75 : _________ contains a copy of the audit program, audit tests, performed, a copy of trial balance, a copy of the annual final accounts.

1. Permanent file

2. Current file

3. None of the above

4. Both (1) and (2)


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2. Current file

Question 76 : ____________ is a built-in part of the accounting system under which the work of one employee is automatically checked by another employee.

1. Internal Audit

2. Internal Check

3. Internal Control

4. External Audit


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2. Internal Check

Question 77 : __________ is a technical term which refers to the inspection by the auditor of documentary evidence supporting and substantiating a transaction.

1. Vouching

2. Checking

3. Auditing

4. None of the above


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1. Vouching

Question 78 : Misfeasance is a ___________ of a Company Auditor.

1. Civil Liability

2. Criminal Liability

3. Statutory Duty

4. Contractual Duty


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1. Civil Liability

Question 79 : Among the following statements with regard to redeemable preference shares __________ is not true.

1. The articles of association of the company should provide for the redemption of these shares

2. They can be redeemed only out of profits of the company which would be otherwise available for dividend

3. Fully and partly paid shares can be redeemed

4. Any premium paid on the redemption must be paid either out of the company’s share premium account or out of the profits of the company


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3. Fully and partly paid shares can be redeemed

Question 80 : When an auditor is satisfied with the affairs of the company and the fairness of the balance sheet and profit and loss account of the concern, he gives a _________ report.

1. Unqualified Report

2. Clean Report

3. Qualified report

4. Both (1) or (2)


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4. Both (1) or (2)


Question 81 : Municipal taxes in the following cases are deductible from the gross annual value of a property under sec. 23

1. Municipal taxes paid during the year for the current year

2. Municipal taxes paid during the year for the previous year

3. Municipal taxes paid during the year for the future period

4. All of the above


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4. All of the above

Question 82 : When an assessee uses an asset which was earlier used for scientific research related to business, the cost of asset will be equal to

1. The amount left after reducing the cost of research

2. The amount left after reducing the amount allowed as deduction for depreciation earlier

3. The amount of cost including the installation cost

4. None of the above


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2. The amount left after reducing the amount allowed as deduction for depreciation earlier

Question 83 : The transfer of one or more undertakings or assets for a lump-sum consideration without valuing the assets and liabilities individually is known as __________.

1. Slump Sale

2. Pooling Purchase

3. Bulk Sale

4. Both (1) and (3)


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1. Slump Sale

Question 84 : Interest on income by way of winnings from horse race is tax deducted at source @ 30% in the following case.

1. The person is a resident in India

2. The person is not a resident in India

3. Any other person

4. All of the above


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4. All of the above

Question 85 : By virtue of sections 60 to 65 of the income tax act, clubbing of income is not done under the following situation.

1. Income from assets transferred with a condition of revocation

2. Income of spouse

3. Income of daughter in law from an asset transferred to her without consideration

4. Income of physically handicapped minor


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4. Income of physically handicapped minor

Question 86 : Short term capital loss can be set off against __________.

1. Short term Capital gains

2. Long term Capital gains

3. Short term and Long term Capital gains

4. None of the above


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3. Short term and Long term Capital gains

Question 87 : The following deductions are made to calculate the Gross Total Income of an assessee

1. Sum paid to LIC under annuity plan

2. Subscription to equity shares of a public company which is an eligible issue of capital approved by the Board

3. Brought forward losses

4. Both (1) and (2)


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3. Brought forward losses

Question 88 : Donations to the following cases are not fully deductible

1. National Defence Fund

2. ZilaSakshartaSamiti

3. Swatch Bharat Kosh

4. Prime Minister’s Drought Relief Fund


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4. Prime Minister’s Drought Relief Fund

Question 89 : The following income is fully considered as agricultural income _________.

1. Growing and manufacturing of tea

2. Growing and manufacturing or rubber

3. Sale of green tea leaves

4. Sale of rubber processed from own rubber plants


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3. Sale of green tea leaves

Question 90 : The following statement is false

1. Employer’s contribution to the Recognized Provident Fund up to 12% of salary is not taxable

2. Education Allowance is exempt up to Rs. 100 per child, maximum of two children

3. Income on units of Mutual Fund is exempt up to 50%

4. Donation to National Foundation for Communal Harmony is eligible for 100% deduction without limit


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3. Income on units of Mutual Fund is exempt up to 50%


Question 91 : Imputed costs are _______.

1. Cost of replacing an old asset

2. Cost which can be eliminated

3. Cost which is a past cost

4. Cost which is hypothetical


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4. Cost which is hypothetical

Question 92 : __________ is not a characteristic of Process costing.

1. Production is continuous

2. Products are not distinguishable in processing stage

3. Production is not for stock

4. Cost is ascertained at the end of cost period


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3. Production is not for stock

Question 93 : In the coke industry, the Benzol produced is a

1. By product

2. Main product

3. Joint product

4. None of the above


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1. By product

Question 94 : __________ can be attained under the most favourable conditions.

1. Basic standards

2. Current standards

3. Expected standards

4. Ideal Standards


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4. Ideal Standards

Question 95 : Find labour efficiency variance.Std. hours – 3000,Std. rate of wages Rs. 200,Actual rate of wages Rs. 250,Actual hours – 2000

1. 2,00,000

2. 1,00,000

3. (-) 1,00,000

4. 3,00,000


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1. 2,00,000

Question 96 : Under the following plan, the worker gets wages for actual hours worked and a bonus for the time saved.

1. Emerson’s efficiency plan

2. Halsey-Weir plan

3. Rowan premium plan

4. Taylor’s differential piece rate system


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3. Rowan premium plan

Question 97 : __________ determines the ratio in which the total long term capital is contributed by different sources.

1. Capitalisation

2. Capital structure

3. Financial Structure

4. All of the above


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2. Capital structure

Question 98 : __________ explains business risk.

1. Operating Leverage

2. Financial Leverage

3. Combined Leverage

4. All of the above


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1. Operating Leverage

PROVISIONAL ANSWER KEY

Deputy Accounts manager

Question Paper Code: 5/2019/OL

Category Code: 401/2017

Exam: Deputy Accounts manager

Medium of Question: English

Date of Test 13-03-2019

Department Kerala Water Authority

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