gfewn fyi diet) No. of pages in Booklet rar tae at or No. of Questions in Booklet Subject Code - 02 fal / SUBIECT : Book-Keeping & Accounting, B.M., Auditing, Ind. Eco., R.S.R.& GF. & ALR. econ year ten! Question Paper Booklet No. 2041097 JTA-61 PAPER-II Maximum Marks : 450 qi 2 wel seat ar star aT | 3, wees oer a erent See 4. ewe antes sere 23 a en A eH See Ee AT ET | 5, rier sre a are aaferer see fed re, Fae we: 1, 2, 3, 4 sito Re en #1 stent at at aur Fee ont ee 3 ae ew Tek oraen were eh smears ae eh at vag 4 & eT FETE I. 6. OMR sate ee whe afeeren 3 seer Tar | oer aT ater ated st on oy, ot gees Praret ae ome & eae et aie tte tS fac we a, ee ern sere ly See 1/3 TaN eT | TT sae S mieed ser see sie fioeh sh es ew a oe Care SB frst wer 8 ae tao sae re ts aaa at att eT ST a ae ea eee ede TA wT TO cadena ag afaivern wr ot fis ay re fren oe ae peer often sie sift tah sae ore oe sin | Fe seit freee th at heer 8 ger eo er LT afar wrth fsterdl ace losers Sr ovcan eagle ae oe eT A A ve POT TNSTRUCTIONSFOR CANDIDATES >) cape Serene F cathaaeechour we par reek gin «Same ar one neers ee mated, od Be boat cantante 4. ue pri nescence ae lp ERSES'2 Yor fave tartan ony ve ee o ae wate comet swear Aner She ng BLUE BALLPOINT PEN 6 The Ob er Shes inde his Tit Bolt. When Fe aa acy wo open te Tet Bolt ke out the ee ees he prc etal whe bal pe po a 1. te dort af tne marks) of each question will Be seaneE each wrong wen (tg ane mene aa opal eleva ora or boiler ony Ser al ance nog eve) 3 Tis abvaltete should savure at Question Teck Nef the Quen Paper Boat and Answer Seen cect afer opening the petyiene ba SNe thy are alee a candi mst oa “aad Qucttn Popes Ganda Mist hall be wpetsie forewing te cater & 1 fe fare ona & ora et fort froct at aah fee orci ere feerger ator et arti 1 10, gen sea de er sie ae, ae Te ane ae Scere er one See we 5 Se oT art matt) 1a, ate Raat wes A fis eae ah ae gee Tere wee ST age et ot oer & fet en att eer BG sth eee ae 1 eect; sere at sneha a er aT Ta at ate apn ar we re, e's ae rox et Jace ot mart fafa frente ce sent wh rth Fn eh ee fea wet ert fr = en erat & Faas ee wert ET T-Mobile Phone of any other electronic gadget in the ‘examination hall is stretly prohibited. A candidate found ‘ith any of such objectionable material with him/her will be strictly dealt as per rues. l 10, Please correctly fll your Roll Number in O.MR. Sheet. ‘5 Marks can be deducted fo filling wrong or incomplete Roll. umber 11. Lf there is any sort of ambiguityfmistake ether of printing or factual nature then out of indi snd English Version ofthe “question, the English Version willbe treated as standard, Warning Ifa candidate is found copying or fany unauthorized ‘material is found in hivher possession, FLR. would be lodged ‘against hiner inthe Police Station and he/she would liable 10 the prosecuted. Department may also debar hilher permanently from all fuure exaninatons. Fa UAT GT aT aa THA Get el TAA | oklet until you are asked to do so. m | eenaiaias aft at acer aifara, Breet SFR St Ge aa Aa Ta faerie die ae Arar st Feet &, et STAT ren () aR Q) afar G) Fate afar @) eit ast we de aa fear eter () tegagt are am @ eatawa (3) Pater fereeott at oer rT 4) SHS we set vee Se ane frowns fiewat wera ‘Scan fret aT? () Wa ae an tes-adt a de oT Q) wa ae wen tesa ar thes Sarr (3) dag-ad ates Gr war dasa anda arT @) ata ate at unfere wis =F 3,00,000, fama = 7 15,00,000, “WaT AM = TIT 25%, 18,00,000 (1) %3,75,000 (3) 29,00,000 2) %6,00,000 (4) © 9,75,000 fra 3 3 ee tt orgie were ro ee arte (1) afaqer srafecat Q) dar a orga (3) apr at arate (4) teats srefertt [Wa ee & ee eT TT 1,000 at Sia fran sen area () water art Q) Fea ara (3) tee aaa @) arr ee a era 4. Present liability of uncertain amount, which can be measured reliably by using a substantial degree of estimation is termed as (1) Provision (2) Liability (3) Contingent Liability (4) Deferred Liability A Bank Reconciliation Statement is a (1). Part of Cash Book (2) Part of Bank Account (3) Part of Financial Statement (4) None of these ‘A Bank Reconciliation Statement is prepared with the help of (1) Pass Book and Bank column of Cash Book. (2) Pass Book and Cash column of Cash Book. (3) Cash column of Cash Book and Bank column of Cash Book. (4) None of these Opening Stock = & 3,00,000, Sales = & 15,00,000, Gross Profit = 25% on cost, Total Purchase = € 18,00,000 Closing Stock shall be (1) 73,753,000 (2) %6,00,000 (3) €9,00,000 (4) &9,75,000 Which of the following errors will be revealed by the Trial Balance 2 (1) Compensating Errors (2) Errors of Commission (3) Errors of Omission (4). Errors of Principle 2 1,000 paid for repair of old furniture purchased, shall be debited to (1) Furniture Account (2) Repairs Account (3) Cash Account (4) Profit and Loss Account10. i. 02 et er STS (1) Ferme wa are F | Q) Fave wafer a arate ert a aa aT ae (3) Wee araratt ar aR Ee (4) Fee oreeadt a aorta Yaa at wee TE fe Sa ae TE? (1) a at wear weer freer oe Fac arcane | (2) Be Fae wt ere rer & se eM a 3) Bre ori Fafa ce Ae (4) wre eri a fais t fren S Ste ar ore ta Ten STOTT safer creer Heuer et fara SAT & 2 (1) ear er a aT (2) Sera cen SeETa wa a arg tt stats & aor fara ae | (3) Facer eer Fer WAT (4) Sarno Tee Ra anf ser aTerers Pasay ATT wor a ae E? 1. stele cicada I sere fae t que TT, sere ar Sor & fore are at aH feat IV, Surres ar ora afar (1) Sar saa T (2) setae 1 IL MeV at 3) Fae setae I (4) Fae saan IV amas ten 3 ata wt qo ert weary Hae are aera (1) Saar aa atbrare eT E 1 (2) FeRAM Hr ETF 3) arvat at are @q see SAT arenes Bet | (4) Seen She ae aren aa wt eta eI 10. i Find the correct statement. (1) Trial Balance is an account. (2) Trial Balance is a list of personal and real accounts balances. (3) Trial Balance is not an abstract statement of Ledgers. (4) Trial Balance reveal mathematical accuracy of Ledgers. Which of the following statement is correct ? (1) Provision for depreciation is at the choice of management, (2) Depreciation can be charged only when there are profits, (3) Depreciation is a charge against rofits.. (4) Depreciation is an appropriation of profits. Which of the following expenses is not included in the acquisition cost of a plant and equipment ? (1) Cost of site preparation. (2) Financing costs incurred after plant and equipment is put to use. (3) Delivery and handling charges. (4) Installation costs. Obsolescence of a depreciable assets may be caused by 1. Technological changes. Tl. Improvement in production method. TI. Change in market demand for the product or service. 1V. Legal or other restrictions. (1) Only Labove . 2) All, IL, Hand IV above (3) Only above (4) Only IV above State the correct statement with regard to Receipt and Payment Account in a Business House. (1). It’s preparation is not compulsory. (2) Itis a nominal account. (3) Itis necessary to prepare to know profit or loss. (4) It’s balance’ reveals surplus or deficit12. 14, 15. arent a refers she & 48,000, Sent at afer Sr & 60,000, a4 & them Beni S ifr % 1,00,000, writer gaat aeT wees & 3,000 aren sary Ga AT ATE 5,000 sere fase aH fet aT aT | (1) % 88,000 (2) % 90,000 @) €1,12,.000 (4) €58,000 af 38 a a St APT & 26,000 8, unfers wirar % 2,400 % fam © 30,000 % weet AM F 4,000 F aaT after veteran % 1,600 &, at wet at TET wit (1) % 22,000 (3) % 26,800 (2) % 29,200 (4) © 25,200 XH y 5:3 Faq a aah a fers aed BIE €, SRA Ze AMT aT 3/10 sar & fer veer Fee 1 Zora fee US X Ser 10 Y a ore eee | aT args aa A HT | (1) 5:6:3 Q) 17 1h 12 3) 2:4:6 (4) 18:24:38 Catered ay anit hu am & fae ret fea at 1 C 4 tbh & ea FF 30,000 often feat 1A war B 3:2 Samay ame Par wet gu faEArT SRR FI are aria 4 tart a ct A vet B areas tpi sna afore 1 (1). & 54,000 ae & 32,000 se: A Ta Bafa (2) © 54,000 sar € 36,000 veer: A TET Ba far (3) © 64,000 we & 42,000 HFRT: A TAT BS far (4) % 62,000 = & 52,000 se: A aa Baia 12. 13. 14. 15. Balances of Opening debtors € 48,000, Closing debtors @ 60,000, Receipts from debtors during the year. % 1,00,000, Opening provision for bad and doubtful debis © 3,000 and Closing provision for bad and doubtful debts is € 5,000. Find the amount of credit sales. (1) 788,000 (2) € 90,000 @) %1,12,.000 4) © 58,000 If Cost of goods sold is % 26,000, Opening stock is % 2.400, Sales is % 30,000, Gross Profit is € 4,000, and Closing Stock is ® 1,600, then find the amount of purchase. (1) % 22,000 (3) % 26,800 (2) % 29,200 (4) % 25,200 X and Y are partners sharing profit & loss in the ratio of 5 : 3. They admitted Z giving him 3/10" share of profit. If Z acquires 1/5" share from X and 1/10" share from Y. Calculate new profit sharing ratio, (1) 5:6:3 17:11 @) 2:4:6 (4) 18:24:38 a firm with 1/4" sof the firm, C contributes © 30,000 as his capital. A and B are existing partners with profit sharing ratio of 3 : 2. Find the required capital of A and B, if capital should be in profit sharing ratio taking C's capital as base capital. (1) & 54,000 and % 32,000 respectively for A and B. (2) % 54,000 and % 36,000 respectively for A and B. 3) % 64,000 and % 42,000 respectively for A and B. (4) % 62,000. and % 52,000 respectively’ for A and B. 0216. 7. 18, 19. 02 ‘arate & ona Hater atferger eta E (1) eit oe aa fer Q) Fare far (3) Satter & fare (4). Sst argue 4 era Fras & fer ar Bele ae sere WET Ie oH a a ardent & dgar shar x af we dig stat dtrcifest & fore ster ert & ret et . (1) Sifereth a afer (2) aato ger aft (3) Serer EO aA ATCT TAT & fer ‘ifort a afar wet ee TTA & free aan aes ar TAT (4) Srarerer TMT aT aT TTeIeTE & fear arto ey St a ce St ea a fer itera at afer frafefed uffete Fo at at ofr aa ify, af atta arr airy iferat st afar - 70,000 amt wart & fer Teferat — & 80,000 cam & arava eH zeferaT — & 21,600 (a) % 80,000 (2) % 58,400 (3) 51,100 (4) 48,400 fra fo fee were chor a aera he? () wea ata (2) Fear eae St art (3) eae are zee (4) feat at 16. v7. 18. 19. In the absence of an agreement, partners are entitle for (1) Interest on Loans (2) Salary (3) Commission (4) Share of Profit in Capital ratio At the time of retirement of a partner, firm gets from the insurance company against the Joint Life Policy taken jointly for all the partners. (1) Amount of policy (2) Surrender value (3) Policy value for the retiring partner and surrender value for remaining partners. (4) Surrender value for retiring partner and policy value for remaining partners. Calculate the amount of claim, if average clause is applicable in following case Value of policy ~ 70,000 Stock on the date of fire - € 80,000 Stock salvaged ~¥ 21,600 (a) % 80,000 (2) % 58,400 (3) €51,100 (4) 748,400 Which of the following is not related to consequential loss insurance ? (1) Loss of Net Profit (2) Loss-of Standing Expenses (3) Stock Salvaged (4) Short Sales2. 22, Ue cata stat & faq cael ar Freier fea fears we ores & 2 (1) aeqfrea Q) aRT 3) safe 4) fren fra a or ar carats cae ah 2 (1) Berka st & 5,000 dam ar GTA | (2) atch sar = 2 5,000 arfaar ae case 350 8 faghaa eaten art og G) Saar & dey ard & aed & fae Br YPwR 5,000 FAT BT | (4) Bh oF F 5,000 a aA are | waa st Free wire Fo adh det ah set fen & (1) aafeace saree F (2) Sheenicer at sac + G) sae dace a @) Frere at deca waa & aa ae 9 eet ah eae a set 8, ee (Dafa deer Q) FI eer GB) Reraquien dearer @) aa att at ey, HH at aa fare ard at Siar fener sre, ae () wart (2) fawa art @) tas ert (4) wae Fee aA ah are care a Se ce aT tT 1,500 8 am fier & ea aT fever ser () sae ant & Bfee 8 (2) ae ard & Shae (3) feet Ht sfae se art a eerie fear se | (4) feat ot Stee ae ord Faerie fearsren | 20. 2, 23. ‘The determination of expenses for an Accounting period is based on the principle of (1) Objectivity - (2), Materiality (3) Periodicity (4) Matching Which of the following is not a business transaction ? (1) Payment of © 5,000 as salary to employees. (2) Appointment of Mrs, Usha as typist on a salary of © 5,000 per month (for personal work). (3) Payment of % 5,000. out of business bank account for school fees of child, (4) Salary unpaid € 5,000 at the end of the year. The expression of not to sale business in near future is included in the (1) Entity concept (2) Conservatism concept (3) Accrual concept (4) Going concern concept Recognition of revenue and expenses on time basis is done as per (1) Entity concept (2) Cost concept (3) Materiality concept (4) None of these Account to be credited on donation of goods (1) Purchase Account (2) Sales Account (3) Cash Account (4) Donation Account After preparing the trial balance, the accountant finds that the total of debit side is short by % 1,500. This difference will be (1). Credited to Suspense Account (2). Debited to Suspense Account (3) Adjusted to any of the Debit Balance Account (4) Adjusted to any of the Credit Balance Account. a26. 27. 28. 29, 02 frame, St ee earera Sar eT fed refine Fae Se (1) Bee ferent eet Et (2) arenes farses at 1 G) sesreen Faas et # (4) Wee faa wee & carcaar der fafa & cee, watt wee onan feet qed wer at Sait aT Sait aie gare at fread at eT ar wea Be? a Q) QB) 4 Smad 1 wae 10 mre & 2 aS 20 mre a | TE SO mre a 2 as We wart sei sie aan aiear eee oe Q) aaReAT oI OE Se aT afer Sacre AT | (3) ater aie aera ot feats F cafes a eT TAT | (4) dren 4a cas a seas BAT | wasn & fraieias feats ar oie Fao fara? onitee omen FW ae aT 26. 27. 29, Advertisements directed from one business to other business are known as (1) retail advertisements (2) trade advertisements 3) consumer advertisements (4) display advertisements State Commission established under the Protection Act can entertain complaints where the value of ‘goods or services and compensation is, Consumer (1) Stakhs to 1 crore (2) 10 lakhs to 2 crores (3) 20 lakhs tol crore (4) 50 lakhs to 2 crores effective recruitment and selection process will always ensure (1) Offsetting high labour turnover. (2) Delivering highest calibre of individuals at optimum cost. (3) Having a surplus in case of sickness and absence. (4) Encouraging new blood into the organisation Who propounded the _ following principles of co-ordination ? i, Principle of Early stage ii, Principle of Continuity iii, Principle of Direct contact iv. Principle of Reciprocal relations Choose the right answer. (1). Mary Parker Follet (2) Henry Fayol 3) F.W. Taylor (4) William Ouchi30. 31. 32. 33. BW AT ST PT Te (CD) ais aercar eat (Q) Aeaar Ga & eo (3) Ware arent eo A (4) eae Set sit ag we rye frat te (CL) Baa fre at (2) Bras Prema at Q) waa grat (4) wea are ait safer arate cera, $a arenes sere, Fremaz ait aueqet ste Frater aig, tq ee a er a a oe ee a me? () Ferre Q) sateree Q) sre & aye 4) srdtemeit ar ariee “emt vitae we wolfe aeepT arige ree Ble & "AE ET TT (1) Ffeer ager arr 2) Frater, ache cen eter et ) fsa serecerer ee aT (4) pera viet art at 1962 4 auiteaiafiert st carer Frege er 4 fat at 2 () arent & argh aeit gi. we wat Q) area at sey wer ei stieet ian tht > (3) arifem & seh wena freee si we ty 4) sae at age aay 31. 32. 34, Co-ordination between the departmental heads, supervisors and co-workers is known as (1) Horizontal co-ordination (2) Vertical co-ordination (3) Management co-ordination (4) Staff co-ordination Advertising isa powerful communication force, and it is also an important activity of (1) Promotion Mix (2) Promotion Controls (3) Promotion Group (4) Promotion Channel Which one of the following is an attempt to. eliminate unfair trade practices such as spurious products, adultration, and deceptive-pricing etc. ? (1) Protectionism (2) Consumerism (3)’ Groups of consumers (4) Consumers’ guidance “The customer is the most important visitor on our premises.” It was said by (Q) Phillip Kotlar (2) Nicholas, Candiff and Steel (3) Pt Jawaharlal Nehru (4) Mahatma Gandhi Who did spell out the consumer rights in the year 1962 ? (1) The Ex-President of India Dr. _ Rajendra Prasad, (2) The Ex-Prime Minister of India ‘Smt, Indira Gandhi ‘The Ex-President of America Mr. John F. Kennedy. Shri Rahul Bajaj of India, 3) @ 0238. RAS ae eR wT GA aia: i) Saree ae ian & Para Aarver art Sp ae wa seg, See ETT AT TAT | Q) aRRIER atest Fo opiee aa farms ar arpEe ei aT ae @) ye thr ae oped etard site eiaqian aa afirer a Sree | (4) Frgoren aren wedi area arr aT 36. “are TH ea a aie orqeres & rret wa sects et dre argerar” Gare et () Sree tare Q) weet 3) ta dae F (4) ehh 37, aneret-seret a ght é sit fee wed E (1) Beer Haare Ten Prat ae Q) sad a site 3) arene & Bes oe 4) wd & fer ae 38, wre: (a) Bert atedes fare ator ate 1 (>) seek freee eo orate st aie wet at | ae fer 3 a oe seri & ae a wet GA aif: (1) (@) ait (barat were 2) @) aie) SH TE 3) Fam) HIE (4) Fae (ewe 39, Saravana fare & ata oer Prater safer Fergprerh we S ETE (2) waa a rer art (2) sera art fot aad @) aa fra at (4) vas a Freer art 2 35, 36. 37. 38. 39. Select the correct statement from the following (1) “Discipline is what the leaders make it.” Itwas said by F.W. Taylor. (2) In disciplinary procedures, the principle of natural justice should not be followed. (3) To some extent, disciplined employees and self-disciplined workers are the substitutes for motivation. (4) Dexteror indiscipline. supervision causes “The analogy between touching a red hot stove and violating rules of discipline” was suggested by (1) Douglas McGregor (2) Sherwood (3) Henry Fayol (4) Etjioni Drone entrepreneurs are those who live on the (2) Innovation and new ideas of the Government. (2) Victory of others. @) Environmental factors. (4) Labour of others. The statements are : (a) Entrepreneurs sow the seeds of industrial development. (>) Entrepreneurs do not create value continuously. Now, make a correct choice from the following regarding these statements : (1) Both (a) and (b) are correct. (2) Both (a) and (b) are not correct. (3) Only (a) is correct. (4) Only (b) is correct. To determine the source of business finance in the most economical way is (1) The — planning — function of management. (2) The capital budgeting by management. (3) The finance function of management. (@) The investment function of, management. o40. Ha Sfaa & agar Freie 48 ae 41. 42. ada 8 arta aE? (1) after vate (2) shelf: ori (3) Patents arate (4) ert ate frafoten #3 an we EE wwe sa? (1) Fea seer (2) water seer ager Q) aiteiites sae at agra Tat 4) tet cmfeeiet sar gunn ori a aed, Ue stent at orpniaa act a whe gt STE ara ATT ayer eT () Fife aarri, fae Saree, (2) Fifer arerh, Frees, Teas 3 sia, a (3) fefean Soren, Freie, sit, get (4) tifee doer, frag, afer sae gi caepey Fee eee ary Pe Te eT (1) 1882 (2) 1881 (3) 1957 (4) 1950 ‘Ferran rarer wit & (1) faer sueieen Sica Q) Tei (3) agra erties @) aa art eaferanern tee facet tree? q@ 10 @Q) 30 @) 2 40 10 41. 42. 44. 45. According to Keith Davis, which one is not a barrier of communication ? (1) Physical Barriers (2) Technological Barriers (3) Personal Barriers (4) Linguistic Barriers Which of the following is an objective of employee discipline ? (1). Goal accomplishment, (2) Changing employee behaviour. (3) Promoting industrial relations. (4): All of these Under progressive or corrective discipline, the normal sequence of taken by management in ing an employee would be Oral warning, written warning, suspension and discharge Oral warning, suspension, in depth investigation, discharge. Written warming, suspension, investigation, discharge, (4) Oral warning, suspension, written warning, discharge. Negotiable Instrument Act was introduced in (1) 1882 (2) 1881 (3) 1957 (4), 1950 Complaint removing agency as per the Consumer Protection Act is (1) District Consumer Forum (2) State Commission (3) National Commission (4) Allof these What is the maximum number of partners in the partnership of Banking Business ? a) 10 (3) 20 (2) 30 (4) 40 0247. 49. 50. in a Ahem ws cit at aad agt der & fed wae ae sre HT TET? () Were (2) seater @) sepa. 4) Arr ifrary orrert & afer afar st sera D. Sa afer & dean & fer aan yt () sR AaB QQ) SRR BAC (3) SRATAAC 4) awit ateta & ae ot Sates awe oe ‘Samrat at faster set cect (1) a sme oft sea ser art stata ae SE | (2) aie ag arabes get ae tan | @) ae ae ai wet Se wee aT TTT yeas | (4) ser ae ae sifies & at fetes famtar ar wear ® | Pert d ae a oer ae Soe 2 i, Hewat ee | ii, fa} ogee a afer aad eee I iii, Ta et & fee fort eed are aa e () iti (3) iFiii (2) aii (4) tai we ae a sara Fost asa te oe ye a Sifies seer Pravih e Sear aM oq Pra ET eI () sepia | 2) at @Q) arnt (4) 3 a 46. 47. 48. 49, 50. Which moral philosophy seeks the greatest good for the greatest number of people ? (1) Consequentialism (2) Utilitarianism 3) Egoism (4) Ethical formalism The concept of social responsibility of business is rational because of A, Professional Management B. New Social Consciousness C. Legal Statutes D. Protection of its own existence Choose the right answer. (1) Aand Babove (2) Band C above (3) Aand C above (4) All of these A retiring partner continues to be liable for obligations incurred after his retirement, (1) If unpaid amount is transferred to his loan account. (2) Ifhe does not give public notice. (3) If he stats a similar business elsewhere. @) In all the survives. situations till he Which of the following refer to Bill of Exchange ? The maker is the debtor. The liability of the drawer is secondary and conditional. iii, An unconditional order to pay. Correct answer is (1) iand ii (2) ivand iti 3) iand iii (@) onlyi A/An is a professional money, manager who makes risk investment from a pool of equity capital to obtain a high rate of retumn on investments. (1) Venture capitalist (2) Entrepreneur (3) Businessman (4) Buyer o51. 52. 54, 56. aitpear fore came TF? (1) reer Q) Fara Q) dat at sia ate 4) tat Ee Ser ae meres ovis ” () wet rere Q) Fer ar dart (3) Bates ar Sra Se i Sat @) waa aid et aftharey ar sores oa ate (1) defray ofr A arr ETT (2) Fast sigan a Frater ert (3) Sentres sider a erga ent wd fast sitar H Frater are St 4) Baa we EE after at aa Sh ait & fe Pata fae -o fafa are & (1) aa we wet Farr Q) wered sfaa far (3) fern we et Fer (4) wer ee ace Fa we wedia ore free ao geet fatal ah aerer = ere Fear = ae, Fed E d) wie Q) wine ©) TE G) SAS ae ser aarafeer afar at gare vic ai ate? (1) Frat creranfaer aitearatt an fazer oa eer Sit Sa eT & ara aT Fare we afr Fea sae fet Gem & fare faeoewat ar paar wa faeces sa der arate aterm ere ant arf ‘Fae Set | feat dea & fair frat ar apaier wd Reece st eer art weet are areata fae ST e | feat ter st cues dieasit ar apie wih foam st aa wet sie eer ar eT eee STEM | @ @) (4) 2 51. 52. 53. 55. Auditing deals with (1) Checking (2) Verification (3) Examine the accounts (4) Allof these Statutory Audit may be conducted by (1) Chartered Accountant (2) Accountant of the enterprise (3) Any person knowing accounting (4) None of these Scope of Auditor is decided by (1) law in Statutory Audit (2) employer in Private Audit 3) law in Statutory Audit and employer in Private Audit both (4) None of these Auditor has to give its opinion whether the financial statement depicts (1) True and correct view (2) True and fair view 3) Fair and correct view (4) True and exact view ‘A documentary evidence by which the accuracy of book entries may be substantiated is (1) A Receipt Q) A Invoice (3) A Voucher (4) None of these Which term defines internal audit with clarity ? (J) Intemal audit is an evaluation and analysis of the business operation conducted by the intemal audit staff. Tnternal audit is an evaluation and analysis of the financial statements conducted by the internal audit staff. Internal audit'is an evaluation and analysis of the financial statements only conducted by the external agency. Internal audit is an evaluation and analysis of operation of business conducted by external audit staff only. 2) @) @ 0257. 58. 59, 60, ol. 02 freictas fa am a1 eer ara 2 (1) facta faarons it feeeectet Sr faua 4 sieere art ca & efi ai favara feed 1 defi facta feast we dar afer Faore at camnifes cme fata site a fervor ag ara & vate att ¢ aie eer ar Prior apart Se waea erat 4 fate eer & 1 1 favor fear ard ait oad HY oretaeit Siena Seer a? (1) Saft sider (2) stinftar sigserer 2) 8) 3) sera (4) sient war 7H, 2013 37 eRT a sien & stray wa area Paes F () 138 139 (3) I4t (4) 143 peat fara, 2013 at fare are & ae we steer at fafa ad gata Frdaar ei seretareare rer at saat 2 (1) RT 138 (2) eT 139 (3) ar 140 (4) oT 141 wets atte st art afehe, 2013 at ent & orenin otter wart wi ern eat eae (1) 1430) @) 143@) (3) 144 4) FR a aie Tet Wee cere siden a aba sore aoe (1) sea aa (2) sree afar (3) stare ares (4) sare arr sta fae oF are eee sider arises ar aoe (1) erat Q) wa dai at tar @) are ar 4) tet B 37, 58, 61. 62. Out of the following which statement is false ? (1) The opinion of the auditor assures the owners about the reliability of the financial statements. Bank will place greater reliance on financial statements, if they have been audited. Trade creditors do not rely on financial audit. The need for financial audit arises as the control of the company is vested in the hands of the management of the company. Q) @) a) Who will be responsible for errors in , if Statutory Auditor relies on the work of Internal Auditors ? 1) Statutory Auditor 2). Internal Auditor 3) Management (4) Shareholders Rights and Duties of an Auditor is covered under of the Companies Act, 2013, (1) Section 138° (2) Section 139 (3) Section 141 (4) Section 143 Under which section of Companies Act, 2013 appointment and reappointment of an Auditor by Controller and ‘Accountant General will be done ? (2) Section 138 (2) Section 139 (3) Section 140° (4) Section 141 Every Auditor has to comply with auditing standards as per Section _ of the Companies Act, 2013. Q) 1439) (2) 1432) (@) 144 (4) None of these The end product of every Statutory Auditor is (1) Auditor's Note Book (2) Auditor's Report (3) Auditor's Work Papers (4) Documents of the Auditor used to examine Demerit of Audit Programme is (1) Rigidity (2) Ignoring new areas (3) Mechanized work (4) Allof these66. 67. 68. 69. eats & geet Faeroe & () are (2) wafer rer caren G) Feiss TTA 4) awe aie aig sitere ert 143(12) wear are Fel HUT & oh Sa A caret afar BEF 1,00,000 8 aH eT, ier ee ae agra ST aaa F 1 (1) © 20,00,000 (2) % 25,00,000 (3) €15,00,000 (4) @ 10,00,000 wart afubas, 2013 at ert 141 (3) ty & orate um site caferna Part pmafrat a adeeror ae aE? qd) 10 (2) 15 (3) 20 (4) ate een et mara seam at rater & fore fen rere | ) went Q Tat @) treat (4) afateerr arate art soften fart at den, are er ArT ay ster 3 bh reer et eT ae Se aT atk autre eres go oh a, facta ge eda ste & sate tet sia see TT wee et & shea S at ae aT” otter eae viet ante (1) oraRhgte farrer car areas Aa AST ICAL 3m waite ercipeor a art ES aitaree aor aaftreare et ere (1) wer steer & artert cst a Prt ae ar | (2) aranstt & Pater ey aT | (3) san ard 2g sree eat TAT ar aT | @) art athe vies A wren siearor pfsces at arte ee AT | a 65. 66. 67. 68. 69. Verification of Asset includes (1) Existence (2) Ownership and Title (3) Valuation and Charge (4) Allof these If any auditor does not comply with the provisions of Section 143 (12), he is punishable with fine of not less than % 1,00,000, but extending to (1) © 20,0000 (2) &25,00,000 (3) 15,00,000 (4) % 10,00,000 What is the maximum limit of companies for an individual auditor to audit’ under Section 141(3)(g) of Companies Act, 2013 ? a) 10 Q) 15 (3) 20 (4) No limit Generally audit is conducted for the period of (1) one year (2) two years (3) three years (4) uncertain period “An audit is_ the _ independent examination of financial information of an entity, whether profit oriented or not, and irrespective of its size or legal form, when such an examination is conducted with a view to expressing an opinion thereon.” This definition of audit is given by (1) International Auditing and Assurance Standard Board (AASB) (2) Spicer and Pegler (3) Lawrence Dicksee (4) IR. Batliboi The Principal Auditor, as per clarification issued by the ICAL, does not have any right to (1) Inspect working papers of the Branch Auditor. (2) Inspection of Branches. (3) Seek information necessary for ‘Audit purposes. (4) Incorporate the Branch Audit Report in his Audit Report.70. 1. BB. 74. 75. 02 (1) Wen geré tare ee | (2) Wewe dak AT I Q) tata aarisR Sct 1 4) da gest at sie ee | ane & ‘aifee werd fern rene 1 () ae QQ) te G3) @) waa se at Enters Sonar sre ae (Q) ae wart at dqie eM See (2) ae Fe AAT Bera BT e | Q) FATA SR FETS (4) ae seafaat ws eet a at TE | we Surbre steerer ot feet ai woe site Uperet ar caterer eter & (2) Sarit at chen Yee wT Q) wart st tar gaat ee weit at Q) SRT st ae yersi, wal mares St () wrt eae Gwe at San wae at aenfaee otters & apts et ‘difae fear on eT EP (1) 3 fesivat Q) aie airateat at again at @ t @ Ae ag aio & eee f fefafed 3 e aie ar are BET eT () ae Frafra areca & aratfsre fear wT et ae alates sree ae serait eee | va dea Fo apet araice frac soncit fae & a saat arava ete Te aGE 2 GB) @ 15 70. Th. 2 14. 75. Auditing means (1) To prepare Books of Accounts. (2) To prepare Trial Balance. (3) To make adjustments in accounts. (4) To examine accounting books. The word “ the a) uditing” is derived from word “Audire” atin (2) Greek (3) French (4) None of these One of the following is advantage of audit : (1) It provides satisfaction for owner. (2) Ithelps in getting loans, (3) Itreduces cost burden. (4) Itdetects errors and frauds. hot an A Statutory Auditor has a right of examining at any time to (Q)_ Books and accounts of the company. (2) Books, accounts and documents of the company. (3) Account Books, documents and vouchers of the company. (4) Notices and documents of the company. ‘Whether the. management can restrict the scope of work of Statutory Auditor ? (1)_ In some cases, (2) If shareholders permit. @) Yes (4) No Which of the following statement is not true about continuous audit ? a @ Itis conducted at regular interval. It may be carried out on daily basis. (3) It is needed when the organization hhas a good intemal control system. (4) tis expensive.16. i 78. ae 2014-15 Hf sme 8 water Prater fare aaa fier me? : () Freee Rew sites ore EER) Q) @Q) dm 4) TRE. ae ore area) caret # ford der & agit steal fed aprenife at am tq Fre a a aie ar wane yaaa arava & 2 () ater yer yar Q) rien yer quate — fei ie | G) sate yea yaw — Be HTT ae (4) Sata yes yet eat ana W aeer) ora ce 4 fet a ae a dem fart = dderta we oer ae? (1) sates afi rere er (2) areas gfe ae art atafeat (3) Ter aeart tae (4) Sata aeant deo TIES, & 70d tee sesh ae re 3 git ere baer aan aaa wet? () ¥e Bf area 4 wie 40 after feet eardia Terai a ne ate | (2) Peart at fafeat wr so vice ara oh aetoenite atet tart tia & | (3) ferent at fafa ar 40 fears ara ot astoentce sic Fare ete & | (4) Peart st tt art are derma are Saat arte 16 16. 7. 78. 79, To which country India’s export was the highest in the year 2014-15 ? (1) United States of America (U.S.A.) (2) Russia (3) China (4) U.AE. United Arab Emirates) Which of the following price index has been adopted by Reserve Bank of India as the key measure of inflation for multi-policy purposes in India ? (1) Wholesale Price Index Number (2) Consumer Price Index Number for Industrial workers. Consumer Price Index Number for Agricultural labourers. Consumer Price Index combined 3) (4) Which of the following institute provide long term credit to the farmers under co-operative credit structure in India? (1) Primary Land — Development Banks 2) Primary Agricultural Credit Societies 3). State Co-operative Banks (4) Central Co-operative Banks According to NSSO 70" round data, which of the following statement is correct regarding agricultural credit in India ? (1) Local money-lenders account for almost 40 percent share of total agricultural credit. (2) 50 percent of the funds of farmers still come from informal sources. 40 percent of the funds of farmers still came from informal sources. @) (4) There has been a decline in the institutional credit to farmers. 0280. Fe aert o ear aie: wert (A) : RAH 2011-12 ary wart sis wh APT we ey ea) F ph a wag a9 4 we tt fair ar ferent fee fer wer (B) : oft da Saat St Par aie wa uty sae & fret ge aT eo arn wart a fafa a gg ait 1 aatae 8S sis or ae aE (2) Bae ar (A) aE (2) Fae we (B) wee @) (A)3B) ae wer THE | (4) Father (A) sites tt ae (B) wet tI Sean ee ‘SST ee aT () 3S feet tines & fa conta et F sre st agra at fee a sane 3 fart arrar fare aprt at feat area 4 yes, wey ate nem safe & fea canter eet a anarih at waren 2 ea 1 we, wy ae gem sata. at see Fa Bee 3 fera | sre 4 ase stair # gfe firere ana ste yaad fareré ame a are aac wr © 1 a fete & fea Fe ta ee ot aren Parse ae & 2 81. @ 3) @) 82. (1) areata sre dare at ah ger ger 1 (2) arpel facet eer | @) Sane da er ary frere | 4) Fafa aft ar are watered sae | v7 80. Consider the following statements : Statement (A) : The percentage share of gross capital formation in agriculture and allied sector in the Gross Value Added (GDP) has declined after 2011-12 in India, Statement (B) : The declining gross capital formation to GDP ratio in agriculture can be attributed to the decline in public sector investments, Which of the above statement is/are correct ? a (2 (3) Only statement (A) is correct. Only statement (B) is correct. Both statements (A) and (B) are correct. Neither statement statement (B) is correct. () (A) nor 81. Udyog Aadhar Memorandum Scheme is a path breaking step (1) to promote ease of doing business for big Foreign investors, Q GB) to promote FDI in India, to promote ease of doing business for Micro, Small and Medium enterprises in India, (4) to provide liberal credit facilities to MSME sector. 82. There is substantial gap between , irrigation potential created and the irrigation potentiat utilised during the plan period in India, Which of the following reason is not responsible for this situation ? (1) Lack of water resources drought in India, (2) Incomplete distribution system. (3) Non-completion of command area 4 and development, Diversion of inrigated land for other purposes.83, anata antorsen § wet a & oat Fs aa ga ATF 2011-12 at ae w Privit da an aes TE? (1) water 17 sifereret (2) ata 32 were ) wie 25 afer (4) Bre 36 vere rear 2015-20 # safer & fer ST at set ferter cara afer sift at 8, eT at (1) 2019-20 war ant 3 Frat #1 600 faferar ariftert Sie Ta Agr | 2019-20 ar HR % Fratet #t 900 fata aicart Siere cee STAT | 2019-20 Fe aa a Frat st 1000 fafores oniftert Stew aay ASTI | 2019-20 a aa & Frat st 1500 faferes artftert Ste aay EFT | @) QB) @ wea 1 othe, 2015 aH uae alt faer aime er 2015-20 at safe & fer Bir at ne ai, ge aii eae aE () ora & aera arenas wat ‘Seat & Pratt st aes Sar (2) fateh a ast ait & Paid at aes Sar aan enter F avert at fafa at gare | 3) ane 4 Praia site stare aferearrt ati at wert oT | @) ane See a oe ager A qT 18 85. What is the — contribution of manufacturing sector at 2011-12 prices, to the total value addition in the Indian economy in recent years ? (1) About 17 percent (2) About 32 percent () About 25 percent (4) About 36 percent Government announced India’s new Foreign Trade Policy for the period 2015-20, with the aim of (1) to increase India’s exports to US $ 600 billion by 2019-20. to increase India’s exports to US $900 billion by 2019-20. to increase India’s exports to US $ 1000 billion by 2019-20. (4) to increase India’s exports to US § 1500 billion by 2019-20. @ @) ‘A new Foreign Trade Policy for the period 2015-20 was announced on 1" April, 2015 in India, with a focus on (1) supporting services exports and tee exports-imports from India, supporting both manufacturing and exports and improving the ‘ease of doing business’, supporting exports and import substitution industries in India, improving balance of trade in favour of India. 2) services @) @ 0287. 88. 89, 02 ae Pea 2014 Fare crATE Tet A ‘Frater ape ome 1 sree & Pratt a ee art ar ore (CL) Bett aegait at Steerer ai Q) wast fais eq a tafe at aie sini F afr G) gat Ae sin ote ast at ‘Sfeaer sat Hat (4) ancy rata are at Set aed ote Fra yoerar wea oe caien at ote a fer Fa rT aT ae aE? (2) we ore aft oma & sae anf a1 area Sa ofa ae (2) Wehr ore one ara & sate aah oy arenes ya oe sae ae E 3) St rer at oe sitter ara 1 (4) Sr meme at care oie one & sre 4 frat a @ fee ceaeis enfea veer a owem wr aig sae i dar oe fee aati & 2 ) feet Q) Ferree G3) PRET @ strong # ana H fer a @ ate ct der sai APA genie, arto, wed ote dq at ‘tephra aac & ate et at 2 () ae aR, erat 2) dheaait, a feet GB) FREER. @) fotaa 19 86. 87. 89, India’s merchandise exports have been declining continuously since December, 2014. The ‘decline in India’s exports owed to. (1) Global demand of cheap commodities. (2) Increase in Global Commodity prices particularly petroleum. Sluggish Global demand and low global commodity prices. High prices and low quality of Indian export goods. (3) (4) Which of the following statement is correct regarding National Income Accounting ? (1) National income is income earned and Personal income is not necessarily eared income. National income is income received, but Personal income is not necessarily received income. Both are earned income. Both are received income. Q) @) @ In which of the following State/Union Territories the share of services in the Gross State Domestic Product is maximum in India? (1) Delhi (2) Maharashtra 3) Gujarat (4) Tamil Nadu Which of the following institutions releases and compiles consumer price index number for Rural, Urban and Combined in India? (1) Labour Bureau, Shimla (2) CSO, New Delhi (3) Nsso (4) Reserve Bank90, TaeTT 2014-15 Se are & fore Fret Sr We Te ae Be? mer. ga ar wr ate 82 after arses vafterat By fara aT | 2, crete caferer Bare THT RL Beare oar as 24 ARTETA | wen3, ware ort at ade 11 aera are TT ST | () Wala 2 eae (2) WALaI RAE Q) TH2a3 EL (4). FHL, 273 RAE I Of, werea H dareoier pit & a free fren a oer erie ete? (1) at caren ea Ferearet (2) prereset seer fae (3) Berry Utada afte fears act (4) ORT STR RT 92. wera & sieifes aa fet et apaaniia ats Fate aor FT PT TST TET a2 (1) 10 steerer (2) 8 afer (3) 7 mferera (4) onfrert 93, TERE were afar weet A er sierra gest me: () Saat a ferent st ot att saat Garter wel & ee ew a ame oe ae Sh APSE HEA ET | (2) WaeMT 8 asst a feeaerte Feo Wer Be | @) Tre 4 wh chat at weet a or (4) sare asrentrat & faa we A ee oe ere a eae Sat | ara wat & aRR aie wahiga at qa & aees & age ose a ay oat at ere eT? (1) 23GW () 67GW (3) 107 GW (4) 147 GW 91. 92. 93. Which of the following fact/facts is/are true for Rajasthan Budget 2014-15 ? Fact 1. About 82 percent of total expenditure was met from revenue receipts. Fiscal liability was about 24 percent of GSDP. Interest payment was around 11 percent of Revenue expenditure, Codes : (1) Fact 1 and 2 are correct. (2) Fact | and 3 are correct. (3) Fact 2 and 3 are correct. (4) Fact 1,2 and 3 are correct. Which of the following is not included in the National Mission for Sustainable ‘Agriculture in Rajasthan ? (5. Rainfed Area Development. (2) Production and distribution of ality seeds. Fact 2. Fact 3. (3) Climate change and sustainable agriculture. (4) Soil health management. ‘What is the growth target under the 12" Five Year Plan for the industrial sector in Rajasthan ? (1) 10 percent (3) 7 percent (2) 8 percent (4) 6 percent ‘Rajasthan Sampark Project’ has been implemented in Rajasthan with the aim of (1) to provide a single point of contact to the citizens: to lodge and track grievances. (2) to provide a world class road network in Rajasthan. (3) to provide roads for all villages in Rajasthan. (4) to provide a single point of contact to Pravasi Rajasthani. What is the potential of electricity from solar source in Rajasthan as per the assessment of Ministry of New and Renewable Energy. Government of India ? (i) 25GW 2) 67GW @) 107GW @) 147GWw o95, 100. 02 sna Hat 2014-15 3 gee ae re ‘wemet aire spacer att aor ference wer? (1) 40:60 @) 54:46 (3) 46:54 @) 60:40 ana Hat 2014 4 ga tere F dar a ar gear (1) err 50 aera (2) PTT 42 aerate (3) PRPTT 32.7 Hee (4) ee 28.7 afer aretaren areaer wah () are 4 age ary det faara 2) are Fe reas eet & fer a GB) wat ger as} ae a @ sna Fame se ain & fereore & Sechemn & arcia aor 1 weet a Wet S eaficar gant at at rit F ater re et re art fenton sarhey seareT mare stat (1) aerate aati 2) Temata arafr (3) Sharia safe (4) sreaareiit wd aides orate area 4 cee SeOrT a BOT BE? q) 18814 (2) 18917 (3) 18724 (4) 1901 rifarsita oraian St ora et a eT fed oat Ser 8 ae fear arr aries 2 () faq aa eat eer (2). Berean faera at slices Bar 1 3) afer ernie gear asrrai at ae oT ) sea ferent ar Frsiteecor 95, 96. 97. 98. 99. 100. What is the percentage of direct and indirect taxes in the gross tax revenue of India in 2014-15 7 (1) 40:60 (2) 54:46 @) 46:54 (4) 60:40 The share of service sector in total employment in India in the year 2014 is (1) 50% (3) 32.7% Q) 42% (A) 28.7% Bharatmala Programme is associated with (1) Road Infrastructure Development in India, (2) Development of Rail Infrastructure in India, (3) Development of Telecommunic- ation Sector in India. (4) Development of Civil Aviation Industry in India, With reference to the impact of Globalisation on Indian Economy, the Economic reforms were divided in two parts. The first was ‘Stabilisation Programme’ (SP) for (1) Short-term period (2) Mid-term period (3) Long-term period (4) Short and Long term period When was the First Population Census of India completed ? () 1881 (2) 1891 (3) 1872 (4) 1901 To obtain full benefits of derhographic dividend, what should be done in our country ? (1) Reducing Infant Mortality Rate. (2) Promoting Skill Development, (3) Introducing more Social Security Schem: 4)101. 102. 103. 104, 105. 106. 107. 108. weiter os Firiar ar mart Ps Fra? () freni7 (2) Frais (3) frari9 (4) Fre 20 rere at ats a Far eT 2 (1) ater does ST (2) Faermete & saree @) afer a (4) SreRaearyae w we wet a ant dpt tart Fo fet fei at ater) SUnfsiet ST AT TE THT () 365fer aT (2) 240 RTT @) 300fFar (4) IS TST ‘oma acer ot darafer H ‘diate aifts eT | (1) 360 fe 2) 90% @) 180% 4) 300 fr Bo a wel are “eT aT GaP ‘ait Sten ara eltepa St STE E ) 90% (2) 120 3) 180 fe (4) 240 fer ar a wet ah wt orafi feet ot were or araert afar ae aR | (1) either ae (2) diehard (3) oieceniia wien (4) SHS ae ae wm gen uftcherda vizerorelt st 15 fr can Paget araarer fre Pram re tT ‘feet oi eT? (1) frat 122 A wa 103 A (2) Fram 104 we 99 (3) Frrr94 TH 93 4) Baa ETE aafreta 1 aaine sais aeeareit Seve tae ogre fear se (1) Fr 91 (BY AER Q) Fran 93 (i) Far (3) Frar93 (ii) TET @) dat at 2 101. 102. 103. 104, 105. 106. 107. 108. Which rule relates to suspension of lien ? 1) Rule 17 (2) Rule 18 (3) Rule 19 (4) Rule 20 How is leave earned ? (1) By duty (2) By the order of Head of Department (3). By right (4) As per the need How many days (maximum) of privilege leave can be kept in the account of a government servant uring his total service period ? (1) 36Sdays (2) 240 days (3) 300days (4) ‘15 days ‘Leave not due’ during the entire period of service shall be limited up to (1) 360days (2) 90 days (3) 180days —(4)-300 days With some other conditions ‘Child ‘Adoption Leave’ thay be sanctioned up to the limit of (1) 90 days (2) 120 days (3) 180 days (4) 240 days Which Government servant shall not earn any kind of leave during the period of (1) On probation (2) Probationer (3) Probationer trainee (4) None of these Under which rule paternity leave of 15 days can be sanctioned to a male probationer trainee ? (1) Rule 122-A and 103 A (2) Rule 104 and 99 (3) Rule 94 and 93 (4) None of these Cash payment in lieu of unutilised privilege leave upon retirement is done under (1) Rule 91 (B) 2) Rule 93 (i) (3) Rule 93 (ii) (4) All of these109, we went extant dais dar at wnt 110, cota 112, 113, o2 Ue area che, SET Nees we eh ( fae fer ae Sefer Sar ae a IT aM | ) fra fet ae wee Foe ae ae wae | (3) Sai a fra wear Hiker (4) oe fea 8 fae feet Reise Fie ae wfargimt orafa & eke gue at act Weubrices aa werd wart at aia Ut SIRTF UST ATER Bt TT aT 2 () fren sree Q) fee sige (3) Frere sige G) we alg ot ai ait a freer ahh BP () Sarfegia oe acent actant = dar Ufa tart ae srt (2) wert aent st qe ow at yftsar at fia ofa set Sor 3) Far Ft eer at dor yer a sh él fear orem | (4) fret oft art § Sar gfe ot ie fer ar Sei et Fee St wer | Wen afte & saat & dha Ht ae ud fare Fram a dt ag 2 ()) Fr 165(A) 2 (B) (2) frm i67 (3) Fem 165(A) 4 (B) aie er 167 (4) Sra aie st at wren fafrer dar corm net aA Fram, 1981 fers 4 & arene aateaet Bea we aH aT aa () Tesi fer Farin a oe warm 2 gat | we Te FET ST a (2) seer oe oRare & are wa ty Q) we atom erie oe (4) tat 23 109. A Government servant takes leave on conclusion of foreign service, his reversion shall take effect from (1) On the date on which he hands ov charge from the foreign service, (2) On the date on which he takes 8) er charge of post in Government, On such date as the Government may decide. @) On such date as the foreign employer may decide, 110. During foreign service, which contribution of Government employee has to be given to the government by the borrowing organisation ? (1) Education cess (2) Pension contribution (3) Municipal contribution (4) None of these 111. Which statement is correct ? (1) Service Book shall not be returned on retirement to Government servant. 2) A duplicate Service Book shall not be provided on payment to Government servant. (3) Interruption in service shall not be recorded in Service Book. (4) Duplicate Service Book cannot be used in any case. 112. Which rule relates to general conditions of exercise of delegation of powers ? (1) Rule 165(A) and (B) (2) Rule 167 (3) Rule 165(A) and (B) & Rule 167 (4) None of these 113. Joining time is admissible to employees under Rule 4 of Rajasthan Civil Services (Joining Time) Rules, 1981. (21) Upon transfer to join at the new place in public interest To travel with family on holiday. Upon transfer on request. All of these 2) 3) 4114, Tear fair Sar carrer wre) Fra, 1981 & free 6(1) aE & ae (1) arses are & Sere after a ata t (2) 2a ener ae St agate arate aatart Sy sufiea ores A SEAT | (3) Bream sore a AR ET | 4) ert at tet cern aaret 2 chard Te ata = Hoan ta we? (a) ar (3) Nene eT 115, (2) Ft Fare aT (4) Se4 Fa We en) satan ar wr Ie eT rer ere 2 Gy gt ate a args OF GT area (2) arrears 3) Tes weet ante a (4) era ae ae wae fete Sar Gaeta vee Ie) Frag, 1981 3 ray 2(3) & aya OH wert stent at ade ae ae em ae a Aa Teenie ke oe AAT 116. 7. eq Fea SF aren a eeTTAT () ware (2) areneer at @) ta aaa (4) fears oat ween 3 ae SIT RT I a ay at wer BET eq STO eT HT aren at aa Q) 12% Q) 4f @) Sf (4) 10% fre 5(4) 8 afte ar a firs sorte are aaa Hares 30 fet a aT Tae afe__ sara ga st orate () verafre feet (2) fare fear (3) Faarmert (4) sraterarener 118, 119. 24 114, Rule 6(1) of Rajasthan Civil Services Goining Time) Rules, 1981 provides for (1) Additional joining time. (2) ‘Addition of unutilised period of joining time in employee's privilege leave account, (3) Lapse of joining time. (4) None of these allowance during 115, During joining time, what is not admissibie to a Government Employee ? (1) Salary (2) House Rent Allowance 3) Dearness Allowance (4) Vehicle Allowance When does the ‘joining time’ of a Government employee begin ? (1) Immediately after getting relieved from the previous post. From Monday. First day of the month. None of these 116. @ GB) a 117. Under Rule 2(3) of Rajasthan Civil Services (Joining Time) Rules 1981, Time allowed to a Government servant to join a new post or to travel to a new posting station is called (2) Travelling time (2) Joining time @) Preparation time (4) Vacation time 118. A government servant after transfer from awaiting posting order may awail joining time to join a new post at another station (1) 12days (3) 15 days (2) 4days (4) 10 days 119. Extention of joining time beyond the limits indicated in Rule 5(4) can be granted upto the maximom mit of 0 days by () Administrative Department (2) Finance Department (3) Head of the Department (4) Head of the Office 02120, 121. 122. 123. 124, 125, ietaones a edt (1) sr Q) WEeRs were (3) Ua cater fre fret dor cent wart feat oe & frex fata ea es aT fer ore 1 4) Fea ae adi area & atm & C) mara at (QQ) Uefa ar @) fre aa @) (ws athert st afer sear ara weft a afafad ad era srecian ar ararecter erat ere den free are fg Fe “rer Prater a aaa ang” oferta & 2 () Ferse(1) (2) fm9 (3) Fr 10 4) Frew in wer ta far a hao fea a (1) aria afta (2) Par carer waa G) wa fae (4) weft PARE TAT Wage aA a ae Faso Tou eten ae an (2) Set Bar a we we aahent si 3 We @ am arate & fea sre er fear veo Presa fava et | 2) st feet oftari wher a are a erat i (3) Si Safa & qea ae freee frat rare (4) aah wefan & tier fara eer F2 Q) wet ae se Gee es a fee ae wt at a afte aaa at ‘raf tere BT 8 ei at oT Te | Q) we ated feet oe ee ee 250.8 fag ei Per or eer fe ae feet ort eae oar venir at | @) weatad we tara, tarda afte ere ei ewe are wag eT 3 Figen at fee Sat ep | oa 25 120. 121. 122. 123, 125, A Probationer is (2) An intern (@) A part time consultant. (3) A person appointed provisionally against a substantive vacancy in the cadre of a service or on a substantively vacant post. (4) None of these Honorarium means (1). Personal pay (2) Presumptive pay (3). Special pay (4) recurring or non-recurring payment to a government servant in lieu of additional work performed occasionally or intermittently In which rule of Rajasthan Service Rules“ Volume-I_ “age at first appointment” is defined ? (1) Rule 8A) ~ 2) Rule 9 (3) Rule 10 (4) Rule 11 Rule 9 of RSR relates to (1) Change of name (2) Medical certificate on appointment (3) Date of Birth (4) Lien Which government employees are exempted from furnishing Medical Certificate ? (1) A” Government Servant in superior service appointed in a temporary. vacaney of less than 3 months duration, Those who have come through competitive examination and gone - through medical examination, (3) Those employed soon retirement. (4) Allof these What are the basic principles of Lien ? (1) Two or more persons cannot be appointed against one substantive vacant post at a time, An employee cannot be appointed to a post substantively, where another person holds lien. ‘An employee cannot at the same time be appointed on two or more than two posts substantively, All of these Q) after Q) @) (4)126. 127. 128. 129. we dain a feern fata offer & eae 8 gf AT eT? (1) ae arr ar aie a are (Q) seat St HiT ae aE A | Q) wai a mata at ore cis Pf ara A raat (4) wate pl ferret der & apte 266 (1) 4 afeaien fafa (1) arte Fats (2) areferet Fhe @) Waa aia Fie (4) Fa ate ae ‘ara feral Pree ater oe a Tears Frater fart a area ar fare fateret feet st dar over a ait wear Fe St sage & fee seers ie (1) eeratere ret (2) srieemr freon afer (3) faarment @) fafatas eer Va ee aE? Mm aa tie ah ot x eid wie art at om et | (3) Bettie aaa acter a vat ome S (4 team ofr et aad ar & oe ai Faroe ST aes | 25 126. 127, 128. 129. Which principle is not regarded as “Standard of Financial Property’ ? (1) Allowances should be a source of profit, Expenditure as per occasion’s demand. Vigilance in expenditure of public ‘money as own money, Strict economy at every step. 2 @) (a) ‘The Fund as defined in Article 266 (1) of the Constitution is (1) Local Fund (2) Contingency Fund (3) Consolidated Fund of the State (4) None of these When the maintenance of any rentable building is entrusted to a Civil Department other than the P.W.D. who shall be responsible for the due recovery af the rent thereof ? (1) Head of Office (2) Drawing & Disbursing Officer (3) Head of the Department (4) Finance Department Which of the following statement is tue? (1) Duplicate Receipt can be issued if the original one is lost. Cash balances should be verified only once in a financial year, Duplicate keys are kept in Bank locker. ‘Non-Government Money shall not be mixed with Government Money. Q) @) (4) 02130. 131, 132, 133. War Bt ait Taft aa se are aetant (fer fam & steven qrareat ater acdc ond at 1 () GA4g Q) GA56 @) GAS7 (4) GASS Fre a : A. arava funn a aig ae feren front Fxg aa ween Oe aka a eps aT fement oft & cay at der ‘feet A-GA 55, B-GA 56, C-GA 48, D-GAS1 A-GA 56, B-GA 55, C-GA 48, D-GA 50 A-GA 55, B-GA 56, C-GA 50, D-GA51 A-GA 55, B-GA 56, C-GA 48, D-GA 50 Tea eR at Te acter aarra oH fase wifeert at wena ae at ad ea Frat fala 2 (1). sree fear (2) afte fear (3) fan fra (4) 3m ee are fart ‘arat & aractar at area wight weer sre ie fe fet so ont 2 () fan fart (2) meres fest (3) Framer @) Ferrara B. & Dz wo 2 3) @ 27 130. 131, 132, 133. Government servant (except Educational Department) receiving money on behalf of Government shall issue receipt to payee in form (1) GA48 (2) GAS6 (3) GAST (4) GASS Match the following : A B. Receipt Book of General Department Receipt Book of Education Department C. Cash Book of Government Money ‘Transactions D. Cash Book of Non-Government Money Transactions. A-GA 55, B-GA 56, C-GA 48, D-GA 51 A-GA 56, B-GA 55, D-GA 50 A-GA 55, B-GA 56, C-GA 50, D-GA51 AGA 55, B-GA 56, D-GA 50 q) 2) CGA 48, @) 4) CGA 48, The Financial power of the State Government, which have ‘not been delegated to any authority, yests in which department ? (1) Planning Department (2) Personnel Department (3) Finance Department (4)_Law and Justice Department To whom all sanctions to write-off of losses for scrutiny in each case shall be communicated ? (1) Finance Department (2) Administrative Department (3) Head of the Department (4) Accountant General134, weer & free wal ar oe fare re amet a Aa ae aT aie fet cate ater & atte eee arene cee ene &ataa os (1) aa fear (2) fart Q) ae @) ae 135, % 1,000 @ afew = wi seasat rare (1) faa Fert (2) saree (3) Ferrara (4), Preeror fers Sern fat wa TSE aA TE? (1) yma oq at a ree Ee (2) Terarar, THA ETT ois HA 7 Q) fatten wie Bt a se we “ATT Fava we Pree” Sh ART TA (4) saci aire ee ar sie eT 136. 137. qe st Beret afer fara we oe false sara ond SI Tiled Fa Tee a era See Sy 7 at (1) %5,000 7 after (2) %5,000 8 sferar (3) % 10,000 ar afi (4) %5,0008 = 28 134. A statement Of claims against the of nature, amount of the claim either in Government containing details ‘gross or by items and includes simple receipt is called (1) Expenditure statement (2) Bill (3) Voucher (4) Challan 135. All sub-vouchers. for % 1,000 shall be submitted to a (Q) Treasury Officer more than Finance Department (3) Accountant General (4) Inspection Department 136. When cheque or bill becomes a Voucher ? a (2) Presented to the treasury for payment. Audited - by General, Rajasthan, the Accountant (3) Dully receipted & stamped “paid & cancelled”. (4) Audited by Internal check party. 137. For which amount receipts for all sums must be stamped unless they are exempted from stamp duty ? (1) €5,000 and above (2) Exceeding % 5,000 (3) 10,000 and above (4) Less than & 5,000 02138, wHaria & wei & ania Yad ota Foret orittnet ae & () set a ce mmo fr afte & ogee 3 a a spray set fear war (2) writ a ee waa fe afta % ager ye 8 at ar pram wet Fee aren & (3). Sethe arcane ser Uae sero Pe eet are er pra adi fee (4) dafad ade a fates fee oT ea te fae mre # fg aac wera fae eq F feet oft a dar sandt set feed orth sre aes fae der aa feet fafa on fats ar ere cet aret Pret ae anh dont orga a (1) F100% FT (2) % 1008 after G) Ts00F eT (4) 85008 attire 139, 140, afeeitn aftan, 1963 at age ore for arr 3 & anda ar ofesiar & dale fat & ort ari & ona aca ferer wre attire ara, arene ae ae (L) Siar a fart oe 2) Bier fara rt eq ye a oR 3p site ones att G3) Wadi ast qe fee st we elesie & fae ae fen sete (4) viet afar aent cata a Wau F arya 29 138. 139, 140. Which document is not required for pre-check of time barred claims ? (1) A Certificate from the Treasury Officer that on the basis of the available records payment of the claims has not been made before. A Centficate from the Head of Office that on the basis of the available records payment of the claims has not been made before. A Certificate, from the claimant concemed stating payment of the claims has not been received before. An Indemnity bond the prescribed form duly stamped and executed by the claimant concemed, Q) @) @) in Asa general rule how much amount of | ' cheque shall not be issued unless this is permitted under the provisions of any aw or rule having the force of law ? (1) Less than & 100 (2) More than & 100 (3) Less than € 500 (4) More than % 500 Claims against the Government which are time-barred under the provisions of Section 3 read with the Schedule of the Limitations Act, 1963 or under any other provisions of the law relating to limitation, ordinatily (1) shall not be entertained (2) shall be entertained but must be pre-checked before payment, shall not be entertained without the pre sanction of Head of Department. Limitation Act is not in force for Government transations, 3) 4)141. 142. 143, 144. 145. arerofirat are Seeh aeeict oot rT () Feri02% ~ (2) Fra 105% (@) Fea i04% (4) Frer103 4 wisest a fact ae eons ar sift aim farsa tsi oer rc i aig ahaa weet aren vt Fea e? () arate set (2) farmer (3) seco we Ferrer sitet (4) werafre afar are oat & ater sligcaet siren Seana aa pete feet oe? () af are srt ae at foie 3 mre 8 rare et at | (2) ate ane Sint weet at Feats Ss a Sara agi a | 3) ae arte srt eet at frie 21 fea ers set eT (4) aie arte ar Bet at Kesler S 6 Te Ff qa Fe a 8 are A set oeeratean # Set a ‘aie Fees, waria fay aig feet, Tee gra sei at nit & CH oR fet soars wermroa ithe ified aT fd Son se? (1) Freer, Ba es che, age 2) fare rar, THEI BERT, TTT (3) Fereareae, UTE, FATT (4) Freer, wars afer sigan Po, STAT aan & see RA wT eA aT arta fran & fer ae aitrart wd & (1) ere safer Prete een eter | (2) Welage Ga 4 aan ae or eer | (3) SRE aT GIT | (4) Beart aa Fare BIA | 30 141. Provision for deduction of income tansales tax is given in (1) Rule 102 (2) Rule 105 (3) Rule 104 (4) Rule 103 Who will record a certificate in the bill for refund that the amount was actually deposited in treasury and has not been drawn before ? (1) Head of Office (2) Head of the Department 3) Drawing & Disbursing Officer (4) Administrative Officer 142. 143. When an order for refund of revenue shall be revalidated by sanctioning authority ? (1) If not paid in 3 months from the date of issue of order. (2) If not paid within one year from the date of issue of order, (3) If not paid within 21 days from the date of issue of order. (4) If not paid within 6 months from the date of issue of order. 144, To whom the utilization certificate to be sent in case where the accounts of the grantee are not subject to Audit by the Director Local Fund Audit Department, Rajasthan ? (1) Director, ‘Treasury and Accounts, Jaipur. (2) Finance Department, Government of Rajasthan, Jaipur. (3) Accountant “General, Rajasthan, Jaipur. (4) Director, Local Department, Jaipur. Fund Audit 148, The obligatory condition for local body to receive Grantin-aid from Government is (1) to open a personal deposit account in the treasury. (2) to open a savings bank account in the nationalized bank, (3) to open a account in Post Office. @) & “pen a account in co-operative sank. 02146. wee og fee veisant Aerrerecre eit fare sre 82 (1) faier erp aad & fet 2) eR we rae & Frers tg (3) wera ed facta after & weit Terra (4) Bert wera oa Frit & Feo a Fram 30a) & aria om one wer afer at aie & feet at afer & anew Wer prt ar feeor act & feed ay ahaa ax wae? 147, (1) ferment (2) araierreneT (3) faa feert 4) arnt 148, Bers farce od cher Fray ews] F et ma frame (1) cere faa are aftr fee Q) Wau & atrard artert ane (3) after fer ere Fane freer 4) arp ee maa fewer are atta Frey 149, Ws aR at te St aise AT den wont secret & () ene 3) tar (2) than (4 tar 150. EGRAS& (Deere weet aor ce worett (2) eetaettrer aeend vnfter ater gone @) ergs wend ora cer age 4) eagiine aeart ofa er aur 02 31 146. For what purpose the Head of the Department is declared by competent authority ? (1) To make the various laws. (2) To solve the Law & Order problem, (3) To exercise of Administrative and Financial Powers and Delegations. (A) To control Government added bodies. 147. Who can authorise under Rule 3(b) a subordinate gazetted officer to draw bills from the treasury and disburse payments ? (1) Head of the Department (2) Head of the Office (3) Finance Department (4) Treasury Officer 148. Which rules are contained in General Finance and Accounts Rules-Vol I? (1). Rules made by Revenue Department. (2) Essentially executive orders of the Governor. Rules made by Department of Personnel. Rules made by Law and Justice Department, (3) @ 149. Online deposit State Government receipt accounting system is called () e-GRAS (2) e-Deposit @) e-Tax (4) e-Payment 150. e-GRAS stands for (1) Electronic Government Revenue Accounting System (2) Electronic Government Receipt Accounting System (3) Electronic Government Revenue Accounting Section (4) Electronic Government Receipt Accounting Section02 ara fag =F / SPACE FOR ROUGH WORK 32,