[DOWNLOAD]JUNIOR CLERK,PRIMARY CO-OPERATIVE BANKS FEBRUARY 6,2016 SOLVED PAPER

JUNIOR CLERK,PRIMARY CO-OPERATIVE BANKS

EXAM DATE:06-02-2016

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A.In each of the following questions a sentence has been sequentially broken into four parts and marked as ‘A,B,C and D’.Identify that part of the sentence which has an error and mark its alphabetic code as the answer.If the sentence is correct without any mistake,mark option ‘E’which means ‘no error’as the answer.

1.A.My teacher/

B.Told to me to bring/*

C.My father because/

D.I didn’t do the homework/

E.No error

Ans:B

2.A.Although the boy/

B.Worked hard day and night

C.To pass the exam/

D.But he failed it/*

E.No error

Ans:D

3.A.At the end of the day/

B.The only viable option/

C.The childless couple had/

D.Was to adapt to a child/*

E.No error

Ans:D

4.A.Suppose if you meet with an accident/*

B.On the way while riding your bike/

C.Who do you think/

D.Will help you out

E.No error

Ans:A

5.Hen is related to Chick in the same way as Tiger is  related to

A.Colt

B.Calf

C.Lamb

D.Cub*

E.None of these

Ans:D

6.Asset is related to Liability in the same way as Discrete is related to

A.Random

B.Continuous

C.Definite

D.Increase

E.None of these*

Ans:E

7.Mars is related to Planet in the same way as Rose is related to

A.Plant

B.Root

C.Flower*

D.Leaf

E.None of these

Ans:C

8.Aeroplane is related to Pilot in the same way as Elephant is related to

A.Mahout*

B.Elephant Man

C.Elephantine

D.Saddle

E.None of these

Ans:A

B.Identify the synonym [word which -----for exchanging faulty or is similar in meaning]for the words unsuitable goods without any------------given in capital letters in the following questions.

9.The synonym for DIAGNOSE is

A.Treat

B.Inject

C.Penetrate

D.Investigate*

E.None of these

Ans:D

10.The synonym for PROCRASTINATE is

A.Proclaim

B.Delay*

C.Produce

D.Suffice

D.Emulate

Ans:B

11.The synonym for PROLONG is

A.Lengthen*

B.Consider

C.Promote

D.Relieve

E.None of these

Ans:A

C.Each question below has one or two blanks.Each blank indicates that something has been omitted.Fill in the blanks by choosing the word or set of words from the options given below the sentences that best fits the meaning of the sentence as a whole.

12.The angry officer called---------an explanation from his subordinate.

A.On

B.For*

C.Out

D.In

E.To

Ans:B

13.Tourism has remained a----------area even though there is a vast scope for its-----------

A.Rejected,approval

B.Prevented,acceptance

C.Neglected,development*

D.Dark,Brightness

E.Glum,fame

Ans:C

14.The government policies help local firms to acquire sufficient technological -----to ------------in the international economy.

A.Capabilities,compete*

B.Ideas,float

C.Innovation,share

D.Prowess,educate

E.Skills,practice

Ans:A

15.These quotations sometimes ----------the flow of the -----------

A.Refuse,contention

B.Permit,contract

C.Interrupt,argument*

D.Useful,idea

E.None of these

Ans:C

16.The company has an enviable -----------for exchanging faulty or unsuitable goods without any----------

A.Task,recourse

B.Record,willingness

C.Reputation,question

D.Position,postponement*

E.Resource,compensation

Ans:C

17.The RBI-----------the public against getting taken in by unscrupulous entities----------Multi-level Marketing [MLM]Schemes that promises high returns.

A.Alerted,marketing

B.Warned,soliciting

C.Cautioned,promoting

D.Urged,mongering*

E.Summoned,trading

Ans:C

D.Identify the antonym[word which is opposite in meaning]for the words given in capital letters in the following questions.

18.The antonym for PRELIMINARY is

A.Previous

B.Final*

C.Former

D.Later

E.None of these

Ans:B

19.The antonym for PREFERENCE is

A.Dislike*

B.Refusal

C.Choice

D.Prejudice

E.None of these

Ans:A

20.Choose the word which is most opposite in meaning to the word ‘MYTH’

A.Delusion

B.Fantasy

C.Imagination

D.Truth

E.None of these*

Ans:D

21.Which place  is called the gift of Nile?

A.San Francisco

B.Palestine

C.Belgium

D.Egypt*

E.None of these

Ans:D

22.Capital of Afghanistan

A.Vienna

B.Kabul*

C.Manama

D.Ottawa

E.None of these

Ans:B

23.The currency of China

A.Franc

B.Dollar

C.Yen

D.Yuan*

E.None of these

Ans:D

24.Who wrote Antony and Cleopatra?

A.Leo Tolstoy

B.George Orwell

C.Charles Dickens

D.William Shakespeare*

E.None of these

Ans:D

25.Name of the institution established by the central government to replace the Planning Commission.

A.National Institute of Technologies

B.National Institution for Transforming India*

C.Indian Institute of Management

D.Indian Institute of Technology

E.None of these

Ans:B

26.KYC in banking terminology means

A.Kerala Youth Customer

B.Kerala Youth Commission

C.Know Your Customer*

D.King is Your Customer

E.None of these

Ans:C

27.PIN banking terminology means

A.Permanent Index Number

B.Personal Identification Number*

C.Postal Identification Number

D.Process Identification Number

E.None of these

Ans:B

28.IFSC in banking terminology means:

A.International Funds Security Code

B.Indian and Foreign Share Capital

C.Indian Financial System Code*

D.Infrastructure Facility Selection Commission

E.None of these

Ans:C

29.Which among the following is a popular dance form of Andhra Pradesh?

A.Mohiniattam
B.Odissi

C.Kuchipudi*

D.Bhangra

E.None of these

Ans:C

30.Which place is called the city of Golden Temple?

A.Mumbai

B.Amritsar*

C.Nagpur

D.Agra

E.None of these

Ans:B

31.Reserve Bank of India was established in which year?

A.1948

B.1921

C.1949

D.1935*

E.None of these

Ans:D

32.Real full form of ATM

A.Automated Teller Machine*

B.Any Time Money

C.Aptitude Testing Machine

D.Always True Money

E.None of these

Ans:A

33.The pioneer of micro-finance from Bangladesh who was awarded Nobel Prize?

A.H.R.Khan

B.Mohamed Yunus*

C.Raghuram Rajan

D.Kiran Karnik

E.None of these

Ans:B

34.NABARD was established in which year?

A.1955

 B.1992

C.1948

D.1982*

E.None of these

Ans:D

35.NPA in banking terminology means

A.Non Performing Asset*

B.Non Planning Asset

C.Non Possible Asset

D.Non Permissible Asset

E.None of these

Ans:A

36.Who composed ‘Vande Mataram’?

A.Rabindranath Tagore

B.Bankim Chandra Chatterjee*

C.Madan Mohan Malviya

D.Amit Chaudhuri

E.None of these

Ans:B

37.Where is the headquarters of Asian Development Bank?

A.Mumbai,India

B.Dhaka,Bangladesh

C.Tokyo,Japan

D.Manila,Philippines*

E.None of these

Ans:D

38.Expand GDP

A.General Domestic Product

B.Goods Demand Pattern

C.Gross Domestic Product*

D.Global Democratic Party

E.None of these

Ans:C

39.Expand VAT

A.Variable Additional Tax

B.Value Added Tax*

C.Virtually Added Tax

D.Vender Assessed Tax

E.None of these

Ans:B

40.Banking Regulation Act was passed in which year?

A.1956

B.1961

C.1921

D.1949*

E.None of these

Ans:D

41.How is a person’s father’s son’s sister’s mother related to that person?

A.Sister

B.Grandmother

C.Aunt

D.Niece

E.None of these*

Ans:E

42.If the letters in the word’LACKEY’are arranged in the alphabetical order,then how many letters remain in the same place?

A.0

B.1

C.2*

D.3

E.4

Ans:C

43.If the letters in the word ‘ZYGOTE’are arranged in the reverse alphabetical order,then how many letters remain in the same position?

A.0

B.1

C.2

D.3

E.4*

Ans:E

44.If the digits in the number ‘69378421’are arranged in the ascending order,then how many digits remain in the same place?

A.5

B.4

C.1*

D.2

E.3

Ans:C

45.If the digits in the number ‘1213684’are arranged in the descending order,then how many digits remain in the same place?

A.1*

B.3

C.2

D.4

E.None of these

Ans:A

46.In a certain code language,if white is called as black,black as yellow,yellow as blue,blue as red,red as green,green as purple,then what is the colour of blood in that language?

A.Red

B.Green*

C.Purple

D.Yellow

E.None of these

Ans:B

47.In a certain code language.if the word SINGER is coded as XNSLJW,then how is the word DANCER coded in that language?

A.IFSHJW*

B.1SFHJW

C.ISFJHN

D.IJWFSH

E.None of these

Ans:A

48.Four of the following five are alike in a particular pattern pMm and hence form a group.Find out the one which does not belong to that group.

A.Late

B.Mate

C.Rate

D.Bite*

E.Fate

Ans:D

49.Four of the following five are alike in a particular pattern and hence form a group.Find out the one which does not belong to that group.

A.Eyes

B.Legs

C.Hands

D.Ears

E.Heart*

Ans:E

50.Four of the following five are alike in a particular pattern and hence form a group.Find out the one which does not belong to that group.

A.Tabala

B.Music*

C.Piano

D.Guitar

E.Drums

Ans:B

51.Find the wrong number in the series 4,10,36,108,324,972,2916.

A.4

B.36

C.10*

D.2916

E.None of these

Ans:C

52.25 is related to 36 in the same way as 49 is related to

A.60

B.61

C.62

D.63

E.None of these*

Ans:E

53.ACDF is related to CGJN in the same way as BEHI is related to

A.DJNQ

B.DINQ*

C.DINR

D.DHNQ

E.None of these

Ans:B

54.21 is related to 420 in the same way as 23 is related to

A.483

B.486

C.506*

D.516

E.None of these

Ans:C

55.India is related to Rupee in the same way as Dubai is related to

A.Dollar

B.Yuan

C.Dirham*

D.Pound

E.None of these

Ans:C

56.Complete the series 10,14,22,38,70,

A.130

B.134*

C.138

D.140

E.None of these

Ans:B

57.Complete the series 289,256,225,196,169,

A.121

B.100

C.81

D.144*

Ans:D

58.Complete the series A,D,I,P,

A.S

B.T

C.X

D.Y*

E.None of these

Ans:D

59.Complete the series X,P,J,F,

A.A

B.B

C.C

D.D*

E.None of these

Ans:D

60.Find the wrong number in the series 12,33,55,84,114,147,183.

A.55*

B.84

C.33

D.147

E.None of these

Ans:A

61.Which is the last step of accounting as a process of business information?

A.Recording of data in the books of accounts

B.Preparation of summarises in the form of financial statements

C.Communication of information

D.Analysis and interpretation of information*

Ans:D

62.Which qualitive characteristics of accounting information is reflected when accounting information is clearly presented?

A.Understandability

B.Relevance

C.Comparability

D.Reliability*

E.None of these

Ans:D

63.Use of common unit of measurement and common format of reporting promotes

A.Comparability*

B.Understandability

C.Relevance

D.Reliability

E.None of these

Ans:A

64.Voucher is prepared from

A.Documentary evidence

B.Journal entry

C.Ledger account

D.Final account

E.None of these*

Ans:E

65.Cash withdrawn by the proprietor should be credited to

A.Drawing a/c

B.Capital a/c

C.Profit and Loss a/c

D.Cash a/c*

E.None of these

Ans:D

66.A cheque which is torn into pieces is called-------------cheque.

A.Postdated

B.Antedated

C.Stale

D.Mutilated*

E.None of these

Ans:D

67.A Bill of Exchange is a/an --------order.

A.Specific

B.Conditional

C.Unconditional*

D.General

Ans:C

68.The Bank draft is drawn by a

A.Depositor

B.Customer

C.Borrower

D.Bank*

E.None of these

Ans:D

69.The person to whom the payment is to be made is

A.Drawer

B.Payee*

C.Drawee

D.Endorser

E.None of these

Ans:B

70.Another name of  quantitative credit control is------------credit control

A.General*

B.Central

C.Special

D.Formal

E.None of these

Ans:A

71.District level audit officer for a Co-operative Society is

A.Joint Director

B.Assistant Director

C.Additional Registrar

D.Assistant Registrar

Ans:------

72.The amount payable by a society to Government for conducting audit is

A.Audit cost

B.Audit fee

C.Audit charge

D.Audit expense

Ans:---------

73.The work of internal auditor is

A.Periodic

B.Quarterly

C.Half yearly

D.Continuous

Ans:---------

74.APCOS in Kerla falls under the category of

A.Unitary type

B.Two tier

C.Three tier

D.Mixed type

Ans:---------

75.Auditors create provisions for

A.Income

B.Receipts

C.Interest accrued

D.Overdue

Ans:-------

76.State Co-operative Union was established as per provisions of Section----------of the KCS Act 1969.

A.68

B.89*

C.67

D.71

Ans:B

77.The Managing Committee of State Co-operative Union consists of ------------members

A.19

B.21

C.23*

D.25

Ans:C

78.---------is the secretary of the Circle Co-operative Union.

A.Joint Registrar

B.Deputy Registrar

C.Registrar

D.Assistant Registrar*

Ans:D

79.The Kerala State Co-operative Bank was focused in the year

A.1947

B.1956*

C.1962

D.1969

Ans:B

80.The Executive Committee of Kerala State Co-operative Bank consists of----------members.

A.5

B.7

C.9*

D.11

Ans:C

81.In Kerala there are---------------ICDP (Integrated Co-operative Development Programme)projects

A.3

B.7

C.9

D.12

E.None of these*

Ans:E

82.Custodian of Professional Education Fund is

A.Registrar of Co-operative Society*

B.State Co-operative Bank

C.State Co-operative Union

D.Director of co-operative Audit

Ans:A

83.The Chairman of NABARD is appointed by

A.Reserve Bank

B.Govt.of India *

C.UGC

D.State Government

Ans:B

84.The first Co-operative Legislation in India was the Co-operative Credit Societies Act.

A.1969

B.1904*

C.1906

D.1956

Ans:B

85.The first students Co-operative Society is at:

A.Amritsar*

B.Cochin

C.Chennai

D.New Delhi

Ans:A

86.The technical enquiry report in PCARDB is prepared by

A.President

B.Secretary

C.Valuation Officer

D.Agriculture Officer*

Ans:D

87.The country with the largest number of membership of Co-operative Societies in the world is

A.India*

B.Germany

C.England

D.USA
Ans:A

88.The first Marketing Society in India was at

A.Calcutta

B.Hubli*

C.Bombay

D.Delhi

Ans:B

89.-------------Societies are also called distributive Societies.

A.Farming

B.Marketing

C.Consumer*

D.Industrial

Ans:C

90.Thrift fund is created by-----------Society.

A.Handloom Weavers Society*

B.PACS

C.Diary

D.Consumer

Ans:A

91.Second Co-operative Societies Act in India came into force on

A.1912*

B.1904

C.1947

D.1969

Ans:A

92.Reserve Bank of India was nationalized in

A.1947

B.1949*

C.1956

D.1962

Ans:B

93.Operation flood is related to

A.Milk Production*

B.Agricultural Production

C.Fish Production

D.Poultry Production

Ans:A

94.The headquarters of SPCS is at

A.Trivandrum

B.Kollam

C.Ernakulam

D.Kottayam*

Ans:D

95.An employee of a Co-operative Society can be dismissed by

A.President*

B.Secretary

C.Managing committee

D.Assistant Registrar

Ans:A

96.Highest award given to the best Co-operator in India is

A.Sadanadan Award*

B.Sachidhanandan Award

C.Sahakari Award

D.Padmasree Award

Ans:A

97.DV File is maintained by---------type of Societies.

A.Consumer Societies

B.Agriculture and Rural Development Bank*

C.Marketing Societies

D.Housing Societies

Ans:B

98.-------is the National Federation of Diary Co-operatives in India.

A.NCDFI*

B.NDCF

C.NDBB

D.NABARD

Ans:A

99.A Society which adopts double compartment system is

A.Housing Societies

B.Co-operative wholesale stores*

C.Consumer Societies

D.Farming Societies

Ans:B

100.------------is the national federation of Marketing Societies in India.

A.NCCF

B.NCMF

C.NFMC

D.NAFED*

Ans:D

101.Loss of goods by fire may be

A.Debited to Trading a/c

B.Credited to Trading a/c*

C.Credited to P & L a/c

D.Shown on the liability side of the Balance Sheet

Ans:B

102.Interest on capital is

A.Credited to Capital a/c*

B.Debited to Capital a/c

C.Debited to Drawings a/c

D.Credited to Drawings a/c

Ans:A

103.The accounting equation is based on

A.Matching concept

B.Dual aspect concept*

C.Going concern concept

D.Money measurement concept

Ans:B

104.The purchase Day Book is also called

A.General Ledger

B.Purchase Return ledger

C.Debtors Ledger

D.Creditors Ledger*

Ans:D

105.GAAP means

A.Generally Adopted Accounting Principles

B.Generally Accepted Accounting Principles*

C.Generally Approved Auditing Programmes

D.Generally Accepted Accounting Procedure

Ans:B

106.The Head of the Expert Committee to examine Three tier Co-operative Credit Structure was

A.Madhava Das

B.Prakash Bhashi*

C.A.Vaidyanathan

D.B.Sivaraman

Ans:B

107.Who is the author of the book ‘Fundamentals of Co-operation’?

A.S.S.Puri

B.R.C.Rayan

C.O.R.Krishna Swamy*

D.V.L.Mehta

Ans:C

108.The term ‘Lead Link Scheme’ relates to---------type of Societies.

A.APCOS

B.Farming Societies

C.Credit Societies

D.Consumer Societies*

Ans:D

109.MATSYA FED was established in

A.1969

B.1972

C.1984*

D.1995

Ans:C

110.’KERA’ is a product of

A.RUBCO

B.MILMA
C.KERAFED*

D.Consumer Fed

Ans:C

111.The Central Bank is called------Bank.

A.Depositors

B.Debtors

C.Creditors

D.Bankers*

Ans:D

112.---------is the custodian of foreign exchange reserve of India.

A.RBI*

B.SBI

C.ICICI

D.Exchange Bank

Ans:A

113.Credit creation depends upon

A.SLR

B.CRR*
C.Lending limit

D.OD

Ans:B

114.Bank is a factory of

A.Debit

B.Credit*

C.Currency note

D.Money

Ans:B

115.---------Banks are also known as Investment Banks.

A.Exchange Banks

B.Commercial Banks

C.Industrial Banks*

D.Agricultural Banks

Ans:C

116.Integrated Co-operative Development Project was launched by

A.NABARD

B.NAFED

C.NCUI

D.NCDC*

Ans:D

117.Designation of the officer who is appointed to wind up the affairs of  of the Society is called

A.Administrator

B.Arbitrator

C.Sale Officer

D.Liquidator*

Ans:D

118.The Custodian of National Rural Credit Stabilisation Fund is

A.RBI*

B.SBI

C.NABARD

D.Government of India

Ans:A

119.’Sinking Fund’ is usually created in

A.Consumer store

B.Co-operative Marketing Society

C.PACS

D.State Agricultural and Rural Development Banks*

Ans:D

120.The Chief Executive of RBI is called

A.G.M

B.Director

C.Governor*

D.MD

Ans:C

121.The minimum period of fixed deposit is -----------days.

A.7

B.10

C.14

D.15*

Ans:D

122.Statutory protection can be claimed for ---------cheques.

A.Order

B.Bearer

C.Crossed*

D.Uncrossed

Ans:C

123.Endorsement is defined in Section -------of the Negotiable Instrument Act.

A.12

B.15*

C.8

D.17

Ans:B

124.Negotiable Instrument can be endorsed maximum to ---------times.

A.2

B.3

C.5

D.7

E.None of these*

Ans:E

125.---------account is a running account.

A.Fixed deposit

B.Current*

C.Savings

D.Recurring

Ans:B

126.The Co-operative Society working in the Insurance sector is

A.COSTEC

B.Computek

C.SPARK

D.COINS*

Ans:D

127.’One man one vote’ principle was recommended by ------Committee.

A.MC Lagon*

B.Gorwala

C.Bhave

D.Craficard

Ans:A

128.The Co-operative priniciples are formulated and given by

A.ILO

B.UNO

C.ICA*

D.NCUI

Ans:C

129.The headquarters of MARKET FED is at

A.Kannur

B.Trivandrum

C.Calicut

D.Cochin*

Ans:D

130.CRR denotes

A.Credit Recovery Ratio

B.Cash Reserve Ratio*

C.Current Reserve Ratio

D.Cumulative Reserve Ratio

Ans:B

131.The audit of a Co-operative Society is a -------audit.

A.Internal

B.Statutory*

C.Voluntary

D.System

Ans:B

132.An audit conducted in between two annual audit is called

A.Internal audit

B.Interim audit*

C.Test audit

D.Final audit

Ans:B

133.---is a set of procedure specially designed for each audit.

A.Audit note book

B.Audit procedures

C.Audit method

D.Audit Programme*

Ans:D

134.Detection and Prevention of error is

A.Objective of audit*

B.Principles of audit

C.Programming of audit

D.System of audit

Ans:A

135.A fund created for the replacement of an asset or the repayment of a liability is called---------fund.

A.Capital

B.Investment

C.Sinking*

D.Reserve

Ans:C

136.The headquarter of (NCUI)National Co-operative Union of India is at

A.Bombay

B.Calcutta

C.Ahmedabad

D.New Delhi*

Ans:D

137.The monthly publication of NCUI is

A.The Co-operator*

B.Indian Co-operative Review

C.Sahakarana Journal

D.Co-operative News

Ans:A

138.The period of General Body of NCUI is

A.5 years*

B.3 years

C.2 years

D.1 year

Ans:A

139.(NCDC)National Co-operative Development Corporation was established in

A.1969

B.1947

C.1963*

D.1958

Ans:C

140.The Board of Management of NCDC consists of -------members.

A.7

B.9

C.12*

D.15

Ans:C

141.NUTRICO is a product of

A.MILMA
B.HANTEX

C.KERAFED

D.RUBCO*

Ans:D

142.MILMA is an

A.Apex Production Society*

B.Apex Marketing Society

C.Apex Consumer Society

D.Social Welfare Society

Ans:A

143.Seventh Kerala Co-operative Congress was held at

A.Kottayam

B.Ernakulam

C.Kozhikode

D.Thrissur*

Ans:D

144.Co-operation means

A.Unite

B.Work together*

C.Co-ordinate

D.Come together

Ans:B

145.Surabhi is an apex Co-operative Society of

A.Handicraft Society*

B.Handloom Weavers Society

C.Fisheries Society

D.Sericulture Society

Ans:A

146.Assets having no physical existence are called

A.Current Assets

B.Tangible Assets

C.Liquid Assets

D.Intangible Assets*

Ans:D

147.Internal Auditor in a Co-operative Society is appointed by

A.Government

B.Registrar

C.General Body

D.Managing Committee*

Ans:D

148.Test audit is a type of special audit to -----department.

A.Banking

B.Co-operative*

C.Company

D.Government

Ans:B

149.Specific reserve is created out of

A.Gross Profit

B.Net Profit

C.Even loss this reserve is created*

D.Capital Profits

Ans:C

150.Legal charges in connection with the purchase of land is-----------expenditure.

A.Capital*

B.Revenue

C.Deferred revenue

D.Recurring

Ans:A

151.Bills payable is a

A.Provision

B.Reserve

C.Asset

D.Liability*

Ans:D

152.Commercial paper is a ------------commercial security.

A.Short term*

B.Medium term

C.Long term

D.Hypothecated

Ans:A

153.A Banker may secure his-------by means of lien,pledge or mortgage

A.Investment

B.Liability

C.Deposit

D.Advance*

Ans:D

154.Bank Holidays are prescribed accounting to ----------Act.

A.BR Act

B.RBI Act

C.NI Act*

D.KSR

Ans:C

155.Banks without any branches is called -------Bank

A.Central

B.Federal

C.Unit*

D.Commercial

Ans:C

156.The book in which all accounts are maintained is known as

A.Cash book

 B.Journal

C.General Journal

D.Ledger

E.None of these*

Ans:E

157.The periodic total of purchases return journal is posted to

A.Purchase a/c

B.Profit and Loss a/c

C.Purchase Return a/c*

D.Furniture a/c

Ans:C

158.Which of the following is not an error of principle?

A.Purchase of furniture debited to purchase a/c

B.Repairs on the overhauling of second hand machinery purchased debited to Repairs a/c

C.Cash received from Raju posted to Saju’s a/c*

D.Sale of old car credited to sales a/c

Ans:C

159.Which of the following is not an error of commission?

A.Overcasting of Sales Book

B.Credit Sales to Ravi Rs.1,000/ credited to his a/c

C.Wrong balancing of machinery account

D.Cash sales not recorded in cash book*

Ans:D

160.Trial Balance is

A.An Account

B.A Statement

C.A Subsidiary Book

D.Principal Book

E.None of these*

Ans:E