ACCOUNTANCY AND BOOK KEEPING
CAREER SUCCESS No. 1 Coaching Institute for all Govt. Jobs JKSSBJKBANK and other govt. JobsContact No: 9419145317MOCK TEST (ACCOUNT ASSISTANT)ACCOUNTANCY AND BOOK KEEPING1.2.3.4.5.6.7.The main objective of Book-keeping is:(a) Complete recording of transactions(b) Ascertainment of Financial effect on thebusiness(c) Analysis and interpretation of data(d) Both (a) & (b)Which of the following transactions is not offinancial character?(a) Purchase of goods on credit(b) Purchase of building(c) Payment of salaries(d) Strike by employeesInternal users of accounting information are:(a) Creditors(b) Potential investors(c) Managers(d) ResearchersExternal users of accounting information are:(a) Researchers(b) Government(c) Tax authorities(d) All of the aboveWhich of the following is correct?(a) Assets Liabilities – Capital(b) Assets Capital – Liabilities(c) Assets Liabilities Capital(d) Assets External EquitiesThe Liabilities of a firm are Rs. 6000 and thecapital of the proprietor is Rs 4000. The totalassets are:(a) Rs. 6, 000(b) Rs. 10, 000(c) Rs. 2, 000(d) None of theseSales made to Ahmed on credit should bedebited to?(a) Account Receivable(b) Cash(c) Account Receivable-Ahmed(d)Sales8. According to the rules of debit and creditfor balance sheet accounts?(a) Increase in assets, liabilities and ownerequity recorded by debit(b) Decrease in asset and liability arerecorded by credit(c) Increase in asset and owner’s equity arerecorded by debit(d) Decrease in liability and owner’s equityare recorded by debit9. In which order does the Journal listtransactions?(a) Chronological(b) Decreasing(c) Increasing(d) Alphabetical10. Ledger is the book of account.(a) Principal(b) Prime Entry(c) Secondary Entry (d) None of these11. c/d means and b/d means .(a) carried down; brought down(b) carrying dowsing; brought down(c) count down; break down(d) carried down; break down12. The process of transferring entries fromJournal to Ledger is called(a) Recording(b) Posting(c) Entering(d) Tallying13. Ledger is a book of:(a) Original Entry(b) Final Entry(c) All Cash transactionsContact us on: www.careersuccessjammu.comFacebook page: CareersuccessjammuYouTube: CareersuccessjammuPage 1
CAREER SUCCESS No. 1 Coaching Institute for all Govt. Jobs JKSSBJKBANK and other govt. JobsContact No: 941914531714.15.16.17.18.19.20.21.(d) All non-cash transactionsProcess of checking the evidence of theentries called .(a) Verification(b) Observation(c) Vouching(d) InspectionTo verify cash transactions, it is necessary (a) System of internal control(b) Check all transaction(c) Documentary evidences for everytransactions(d) All of the aboveA Bank Reconciliation Statement is preparedby:(a) Creditors(b) Bank(c) Account holder (d) DebtorA B.R.S is prepared with the balance:(a) Passbook(b) Cash book(c) Both a & b(d) None of theseWhich is not Contra Entry in three columnCash book:(a) Cash deposited into bank(b) Cash withdrew from bank(c) Cash withdrew from Bank for personaluse(d) None of theseBank Column of the Cash Book may show:(a)Only a debt balance(b) Only a credit balance(c) Either debit balance or credit balance(d) None of theseWhich is entered on the debit side of cashbook:(a) Trade discount allowed(b) Trade discount received(c) Cash discount allowed(d) Cash discount receivedTrial balance checks:(a) The arithmetical accuracy of books(b) The honesty of the book-keeper(c) Accuracy of the book-keeper(d) All of these22. A trial balance is a:(a) real account(b) Nominal Account(c) List of balance(d) None of these23. Closing stock appear in the trial balance itis transferred to:(a) trading a/c(b) P & L a/c(c) Balance sheet(d) None of these24. If closing stock appear in the trial balanceit is transferred to:(a) trading account(b) P & L A/c(c) Balance sheet(d) Trading a/c & Balance sheet25. Return outwards appearing in TrialBalance are deducted from:(a) Sales(b) Purchases(c) Return Inward (d) None of these26. Return inwards appearing in Trail Balanceare deducted from:(a) Purchases(b) Sales(c) Return Outwards(d) None ofthese27. In the absence of an agreement profit andlosses are divided by partners in the ratioof:(a) capital(b) time devoted by each partner(c) equally(d) None of these28. Goodwill brought in cash, will be shared byold partners in:(a) Sacrificing ratio(b) Capital ratio(c) new profit sharing ratio(d) old profit sharing ratio29. A, B and C share profit and losses in theratio of 6: 5: 3. D is admitted intoContact us on: www.careersuccessjammu.comFacebook page: CareersuccessjammuYouTube: CareersuccessjammuPage 2
CAREER SUCCESS No. 1 Coaching Institute for all Govt. Jobs JKSSBJKBANK and other govt. JobsContact No: 9419145317partnership for 1/8 th share. Thesacrificing ratio A: B: C is:(a) equal(b) 6: 5: 3(c) 5/14: 4/14: 3/14(d) None ofthese30. Closing capital is Rs. 1, 000. OpeningCapital was Rs. 5000. But profit is Rs. 700.So there must be a of Rs. 200 duringthe year.(a) Drawing(b) Capital(c) Interest(d) None of theseComputer1. Ink Jet printer is:(a) Software(b) Impact Printer(c) Non Impact Printer (d) Hardware2. A 3.5 inch floppy can store:(a) 1.4 m(b) 1.6 mb(c) 720 kb(d) 1.44 mb3. IBM is –(a) A computer related company(b) A university(c) A medicine company(d) None of the above4. Which of the following is not the name of acomputer(a) EDSAC(b) UNIVAC(c) Markl(d) IBM5. The use of minicomputer started in whichgeneration.(a) I(b) II(c) III(d) IV6. First Super computer made by IndianScientists is:(a) Param(b) Anand(c) PC – 386(d) PC – 4867. A digital computer can performcalculation per second.(a) A few(b) Very large(c) Some(d) None8. Which of the following is used with macrocomputer?(a) Keyboard(b) Monitor9.10.11.12.13.14.15.(c) Printer(d) Hard-Disk(e) All of theseArtificial Intelligence is a character of whichgenerations?(a) First(b) Second(c) Third(d) Fourth(e) FifthMicro processor was invented in thegenerations:(a) First(b) Second(c) Third(d) FourthWhich was the First micro processor?(a) Intel Pentium(b) Intel – 4004(c) Intel – 1970(d) Intel InsideA BIT represents a(a) Decimal Digit(b) Octal Digit(c) Binary Digit(d) Hexadecimal DigitA Computer cannot do anything without a(a) Chip(b) Memory(c) Output device(d) Program(e) None of theseCD – ROM stands for(a) Compactable Read only memory(b) Compact Data Read only memory(c) Compactable Disk Read only memory(d) Compact Disk Read only memoryVGA stands for(a) Video Graphics Array(b) Visual Graphics Array(c) Volatile Graphics Array(d) Video Graphics AdapterContact us on: www.careersuccessjammu.comFacebook page: CareersuccessjammuYouTube: CareersuccessjammuPage 3
CAREER SUCCESS No. 1 Coaching Institute for all Govt. Jobs JKSSBJKBANK and other govt. JobsContact No: 941914531716. How many arrow keys are there in keyboard (a) 1(b) 2(c) 3(d) 417. Who is the inventor of Gmail?(a) Paul Buchheit(b) Jimmy Wales(c) Douglas Engelbart(d) None of these18. To correct the spelling in MS-Word we use(a) Spellpro(b) Spellcheck(c) Outlook Express (d) All of these19. In a spreadsheet program the containsrelated worksheets and documents(a) Workbook(b) Column(c) Cell(d) Formula20. What is a default file extension for all worddocuments?(a) Txt(b) Wrd(c) Fil(d) Doc21. The first web based e-mail service?(a) Yahoo mail(b) Hotmail(c) Gmail(d) Rediff mail22. The father of internet is:(a) Jimmy Wales(b) Vinod Dham(c) Vint Cerf(d) Rajiv Bhatia23. A person who used his or her expertise togain access to other people’s computers to getinformation illegally or do damage is a(a) Hacker(b) Analyst(c) Instant Messenger (d) Programmer24.25.26.27.28.29.30.(e) SpammerWhich virus spreads in application software?(a) Macro Virus(b) Boot Virus(c) File Virus(d) AntivirusSome viruses have a delayed payload, whichis sometimes called a(a) time(b) anti-virus(c) bomb(d) All of theseTo protect yourself from computer hackerintrusions you should install a:(a) firewall(b) mailer(c) macro(b) scriptWhich of the following a computer’s memory,but unlike a virus, it does not replicate itself?(a) Trojan horse(b) Logic bomb(c) Cracker(d) Firewallrefers to the unauthorized copying anddistribution of software.(a) Hacking(b) Software piracy(c) Copyright(d) CrackingThe also called the web containsbillions of documents.(a) World Wide Web (b) HTTP(c) Web portal(d) Domainallows voice conversations to travelover the internet.(a) Internet telephony(b) Instant messaging(c) E-mail(d) E-commerceScience1. Which of the following is carried by the wavesfrom one place to another?(a) Mass(b) Velocity(c) Wavelength(d) Energy2. The velocity of sound is largest in –(a) Water(b) air(d) Metal(d) Vacuum3. The rate of change of velocity is called:(a) Distance(b) Acceleration(c) Speed(d) Cannot sayContact us on: www.careersuccessjammu.comFacebook page: CareersuccessjammuYouTube: CareersuccessjammuPage 4
CAREER SUCCESS No. 1 Coaching Institute for all Govt. Jobs JKSSBJKBANK and other govt. JobsContact No: 94191453174. Elongation of eye ball results:(a) Myopia(b) Presbyopia(c) Hypermetropia(d) All of these5. To find the potential difference between twopoints, we use(a) Ammeter(b) Voltameter(c) Voltmeter(d) Galvanometer6. Brass is mixture of:(a) Copper and zinc(b) Copper and tin(c) copper, nickel & zinc(d) Aluminium, copper and traces of Mg andMn7. Which of the following is a chemical change?(a) Bending(b) Rusting(c) Cutting(d) Melting8. Which of the following is not required forphotosynthesis?(a) Sunlight(b) Oxygen(c) Water(d) Carbon dioxide9. Proteins are ultimately converted into(a) Peptidose(b) Amino acids(c) Peptides(d) Glycerol10. Cholera is caused by –(a) Vibrio(b) Salmonella(c) Clostridium(d)MycobateriumEconomics1. Which of the following is related tomicroeconomics?a) Inflation in the economyb) Problem of unemploymentc) National Incomed) None of these2. Father of economicsa) Karl Marxb) J.M. Keynesc) Adam Smithd) Alfred Marshall3. Demand of a commodity depends upona) Priceb) Incomec) Price of related goodsd) All of these4. Law of Demand is aa) Quantitative statementb) Qualitative Statementc) Both (a) & (b)d) Hypothetical5. Griffin paradox is an exception ofa) Law of demandb) law of supply6.7.8.9.c) Law of productiond) Law of utilityIndifference curve is a diagrammaticrepresentation of:a) A budget lineb) An indifference setc) Indifference mapd) None of theseAll the points on a budget line representsa) increasing total expenditureb) the same total expenditurec) decreasing total expenditured) None of theseIn perfect competition, as the firm is a pricetaker, the curve is a horizontal straightline.a) Marginal Costb) Total Costc) Total revenued) Marginal revenueMonopolist can determinea) Priceb) Outputc) Both (a) & (b)Contact us on: www.careersuccessjammu.comFacebook page: CareersuccessjammuYouTube: CareersuccessjammuPage 5
CAREER SUCCESS No. 1 Coaching Institute for all Govt. Jobs JKSSB JKBANK and other govt.JobsContact No: 9419145317d) None of these10. GDP may be a good indicator of economicgrowth but not economic welfare becausea) welfare is not a component of GDPcalculationb) Non-monetary transactions are ignoredc) of externalities (good & bad impact ofactivities)d) All of theseMathematics & Statistics1. Individual respondents, focus groups, andpanels of respondents are categorized asa)Primary Data Sourcesb) Secondary Data Sourcesc)Itemized Data Sourcesd)Pointed Data Sources2.The variables whose calculation is doneaccording to the height, length, and weightare categorized asa) Discrete Variablesb) Flowchart Variablesc) Measuring Variablesd) Continuous Variables3.A method used to examine inflation rateanticipation, unemployment rate, andcapacity utilization to produce products isclassified asa) Data Exporting Techniqueb) Data Importing Techniquec) Forecasting Techniqued) Data Supplying Technique4.Graphical and numerical methods arespecialized process utilized ina) Education Statisticsb) Descriptive Statisticsc) Business Statisticsd) Social Statistics5. A bag has 5 white marbles, 8 redmarbles and 4 purple marbles. If wetake a marble randomly then what is theprobability of not getting purplemarble?a) 0.5b) 0.66c) 0.08d) 0.776. If two dice are thrown in air, theprobability of getting sum as 3 will bea) 2/18b) 3/18c) 1/18d) 1/367. Measures of Association usually dealswith:a) Attributesb) Quantitative factorsc) Variablesd) Numbers8. The combination AB of attributes isContact us on: www.careersuccessjammu.comFacebook page: CareersuccessjammuYouTube: CareersuccessjammuPage 6
CAREER SUCCESS No. 1 Coaching Institute for all Govt. Jobs JKSSBJKBANK and other govt. JobsContact No: 9419145317known as the class ofa) First orderb) Second orderc) Third orderd) None of these9. The total N of all the frequencies is knownas the class of:a) Zero orderb) First orderc) Second orderd) Third order10. The notation (ABC) represents:a) Combination of the attributes, A,Band Cb) Cell in a contingency tablec) The frequency of the class ABCd) None of theseGeneral knowledge with reference to J&K1. 73rd amendment to the Constitution ofIndia provides for:a) Two tiers of Panchayati Rajinstitutions at the village anddistrict levelsb) Two tiers of Panchayati Rajinstitutions at the village andblock levelsc) Two tiers of Panchayati Rajinstitutions at block anddistrict levelsd) Three tiers of Panchayati Rajinstitutions at the village, blockand district levels2. The constitution of India was adoptedby Constituent Assembly:(a) 25 October 1948(b) 25 October 1949(c) 26 November 1948(d) 26 November 19493. 73rd constitutional Amendment doesnot apply to which of the followingstates?a) Meghalayab) Goac) Sikkimd) Himachal Pradesh4. As per Article 243-H of 73rdconstitutional Amendment Act, the5.6.7.8.Legislature of a State, may by law,provide for making grants –in-aid tothe Panchayat from:a) Contingency Fund of the Presidentb) Fund of the Governorc) Consolidated Fund of the Stated) Consolidated Fund of IndiaWhich one of the following schemesprovide upto Rs. 2 lacs accidentaldeath Insurance to the people in theage group of 18-70 years?a) Atal Pension yojanab) Pradhan Mantri Jeevan Jyoti BimaYojanac) Pradhan Mantri Surasksha BimaYojanad) Atal Jeevan Beema YojanaThe Antodaya programme was startedfirst of all in the state ofa) Tamil Nadub) Orissac) Rajasthand) West BengalThe Rajatarangini was written ina) 1148 – 50 ADb) 1040 – 45 ADc) 946 – 947 ADd) 847 – 848 ADHiuen Tsang visited Kashmir in-Contact us on: www.careersuccessjammu.comFacebook page: CareersuccessjammuYouTube: CareersuccessjammuPage 7
CAREER SUCCESS No. 1 Coaching Institute for all Govt. Jobs JKSSBJKBANK and other govt. JobsContact No: 9419145317a) 5th centuryb) 6th centuryc) 7th centuryd) 8th century9. Rinchana was originally a :a) Muslimb) Bhautta or Ladakhic) Dograd) Bengali10. The real Muslim rule in Kashmirwas started by:a) Shah Mirb) Akbarc) Haiderd) Yusaf Shah11. Who was the first ruler of Devdynasty, who ascended the thronein 840 AD?a) Suraj Devb) Bhoj Devc) Jas Devd) Arjan Dev12. Tarikh-i-Kishtwar was written by:a) Muhammad Din Fauqb) Pt. Sheoji Dharc) Khan Singhd) Al-Beruni13. The word ‘Gul’ means flower in whichof the following languages?a) Sanskritb) Kashmiric) Dogrid) Persian14. Which of the following touristplace known as “city of lamas”?a) Lehb) Kargilc) Tibetd) None of these15. The sustainable developmentgoals will replace the millenniumdevelopment goals -of which thereare how many?a) Eightb) Fivec) Tend) Twenty five16. The sustainable developmentgoals have been referred to as theUN’s boldest anti-poverty agendayet. This year marks whichanniversary for the UN?(a) 110th(b) 70th(c) 50th(d) 90th17. First Industrial policy of free Indiawas announced in the year:(a) 1947(b) 1948(c) 1951(d) 195618. Department of Industries &Commerce, J&K has existingIndustrial Estates in the State:(a) 40(b) 46(c) 52(d) 5619. A committee appointed in 1977 toreview working of the PanchayatiRaj was chaired by(a) Balwant Rai Mehta(b) Ashok Mehta(c) K.N. Katju(d) Jagjivan RamContact us on: www.careersuccessjammu.comFacebook page: CareersuccessjammuYouTube: CareersuccessjammuPage 8
CAREER SUCCESS No. 1 Coaching Institute for all Govt. Jobs JKSSBJKBANK and other govt. JobsContact No: 941914531720. When was the Panchayati Raj Systemintroduced in India?(a) 1945(b) 1950(c) 1959(d) 196221. If a Panchayat is dissolved, electionsare to held within:(a) one month(b) three months(c) six months(d) one year22. Eleventh schedule of theconstitution of India is relatedto:(a) Pranchayati Raj(b) Municipality(c) Centre State relation(d) None of these23. Which among the following is acash crop in J&K?(a) Saffron(b) Barley(c) Oilseeds(d) Maize25. The third important crop ofJ&K, which is the staple food ofthe mountainous people, is:(a) Wheat(b) Maize(c) Barley(d) Pulses26. The territories of J&K weretransferred to Raja Gulab Singhof Jammu as a result of:(a) Treaty of Amritsar 1846(b) Treaty of Lahore-1846(c) Treaty of J&K- 1846(d) Treaty of Bhairowal 184627. The constitution of J&K, came intoforce on:(a) 15th Aug,1947(b) 17th Nov,1956(c) 26th Jan, 1950(d) 26th Jan,195728.Who among the following assumethe title of “Rishi”?(a) Nur-ud-Din(b) Swami Ram Ji(c) Bhagwan Gopinath Ji(d) None of these24. The Kashmiri name of Saffron is:(a) Kongh(b) Dhan(c) Tamok(d) Makai29. Who among the following was thechairman of the Drafting Committee?(a) Dr. B. R. Ambedkar(b) N Gopalaswamy(c) K. M Munshi(d) N Madhaya RaoContact us on: www.careersuccessjammu.comFacebook page: CareersuccessjammuYouTube: CareersuccessjammuPage 9
CAREER SUCCESS No. 1 Coaching Institute for all Govt. Jobs JKSSBJKBANK and other govt. JobsContact No: 9419145317(b) Article 1830. Which article is related to“Abolition of Untouchability”?(a) Article 17(c) Article 19(d) Article 20ANSWERSBook –keeping1. (d)2. (d)3. (c)4. (d)5. (c)6. (b)7. (c)8. (d)9. (a)10. (a)11. (a)12. (b)13. (b)14. (c)15. (d)16. (b)17. (c):18. (c)19. (c)20. (c)21. (a)22. (c)23. (a)24. (c)25. (b)26. (b)27. (c)28. (a)29. (b)30. (a)3. (a)4. (d)5. (c)6. (a)7. (b)8. (e)9. (e)10. (d)16. (d)17. (a)18. (b)19. (a)20. (d)29. (a)30. (a)Computer1. (c)2. (d)11. (b)12. (c)13. (d)14. (d)15. (a)21. (b)22. (c)23. (a)24. (a)25. (c)26. (a)27. (b)28. (b)3. (b)4. (c)5. (c)6. (a)7. (b)8. (b)9. (b)10. (a)3. (d)4. (b)5. (a)6. (b)7. (b)8. (d)9. (c)10. (a)5. (d)6. (c)7. (c)8. (a)9. (b)Science1. (d)2. (c)Economics1. (d)2. (c)Mathematics & Statistics1. (a)2. (a)3. (c)4. (b)10. (a)General Knowledge with reference to J&K1. (d)2. (d)3. (a)4. (c)5. (c)6. (d)7. (a)8. (c)9. (b)10. (a)11. (a)12. (b)13. (d)14. (a)15. (a)16. (b)17. (b)18. (c)19. (b)20. (d)21. (c)22. (a)23. (a)24. (a)25. (b)26. (a)27. (d)28. (a)29. (a)30. (a)Contact us on: www.careersuccessjammu.comFacebook page: CareersuccessjammuYouTube: CareersuccessjammuPage 10
CAREER SUCCESS No. 1 Coaching Institute for all Govt. Jobs JKSSBJKBANK and other govt. JobsContact No: 9419145317Contact us on: www.careersuccessjammu.comFacebook page: CareersuccessjammuYouTube: CareersuccessjammuPage 11
ACCOUNTANCY AND BOOK KEEPING 1. The main objective of Book-keeping is: (a) Complete recording of transactions (b) Ascertainment of Financial effect on the business (c) Analysis and interpretation of data . 12
Jul 01, 2017 · art of putting the academic knowledge of accountancy into practice. Book-keeping is a part of accounting and is concerned with record keeping or maintenance of books of accounts. Book-keeping provides the basis for accounting. Accounting begins where book-keeping ends. Accountancy includes accou
1.1 Introduction to Accountancy, Scope. 1.2 Definition. 1.3 Need for Accountancy 1.4 Accountancy Functions 1.5 Book keeping - Accounting 1.6 Objects of Accountancy 1.7 Advantages, limitations of Accountancy. 1.8 Accounting process. 1.9 Branches of Accounting. 1.10 Concepts of Accounting. 1.11
(ii) Book-keeping came into existence in China. (iii) Book-keeping is first stage of Accountancy. (iv) Book-keeping came into existence in Germany. y?kq mRrjh; iz'u 4 vad (Short Answer Questions 4 marks) iz'u&1- iqLrikyu ,oa ys[kkde Zdk D;k vk'k; gS a\ What is the meaning of
31.12.2013 is 1,66,590 and that of the credit side is 42,470. After several checking and re-cheking the mistakes are discovered: . The Significant difference between Book-keeping and Accountancy are: Points of difference Book Keeping Accountancy Meaning Book -keeping is conside
Preface “Std. XI Commerce: Book‐Keeping and Accountancy Solutions” has been designed to complement the “Std. XI Commerce: Book‐Keeping and Accountan
Book‐Keeping & Accountancy ‘Smart Notes’ is a book curated to facilitate learning & instil conceptual understanding within students. This treasure trove of knowledge fosters robust conceptual clarity and insp
Preface "Std. XI Commerce: Book‐Keeping and Accountancy" has been designed with a revolutionary fresh approach towards content, to facilitate thorough preparation of the subject for the student. This book has been written according to the revised syllabus and guidelines prescribed by the State Board.
Short presentation on archaeological illustration generally. Introduction to pottery illustration, the equipment and the layout, presentation and conventions commonly used. Demonstration of how to draw a rim, followed by practical session Session 2 - 11th Oct. 1- 4.30pm. - Nadia Knudsen Presentation and demonstration of how to draw a pot base and a complete profile of a vessel followed by a .
