DIVISIONAL ACCOUNTANT-WATER AUTHORITY 19-07-2014 PREVIOUS QUESTION PAPER

DIVISIONAL ACCOUNTANT-WATER AUTHORITY PRILIMINARY EXAM

EXAM DATE:19-07-2014
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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

49.5ⁿ(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.90⁰

B.95⁰

C.100⁰*

D.105⁰

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.60⁰

B.90⁰*

C.70

D.80⁰

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