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MOCK – 14 Q4. Q8.

Which one of the following is Which one of the following


PART – A the synonym of the word is/are the correct word/words to
written in capital letters in the be used in the blank space in
http://t.me/UPSCCIVILS01 sentence ‘A PROVOCATIVE the sentence ‘You were going
message had been doing rounds to apply for the job, and then
http://t.me/UPSCEPFO2020AOEO on social media to instigate the you decided not to. So what
mob against migrants.’? …………………….?’?
Q1.
Which one of the following is A. dexterous A. put you off
the synonym of the word B. inflammatory B. put you out
written in capital letters in the C. valiant C. turned you off
sentence ‘Unbelonging and D. prudent D. turned you away
DEJECTED, he was cast away
from the team’? Q5. Q9.
Which one of the following Select the antonym of the word
A. Unagreeable is/are the correct word/words to (occurring in the sentence in
B. Weak be used in the blank space in capital letters) as per the
C. Crestfallen the sentence ‘Nobody believed context.
D. Loathsome Ram · at first but he ………….. Events ultimately led to
to be right.’? LUGUBRIOUS ending.
Q2.
Which one of the following is A. came out A. happy
the synonym of the word B. carried out B. hopeful
written in capital letters in the C. worked out C. helpful
sentence ‘She was the most D. turned out D. reassuring
ENTERPRISING girl in our
entire batch, which made her Q6. Q10.
special’? Which one of the following Select the antonym of the word
is/are the correct word/words to (occurring in the sentence in
A. Cherishing be used in the blank space in capital letters) as per the
B. Being entertaining the sentence ‘How are you context.
C. Taking initiative …………….. in your new job? He ACCELERATED the speed
D. Bewildering Are you enjoying it?’? of his car.
Q3. A. keeping on A. retarded
Which one of the following is B. going on B. reviewed
the synonym of the word C. getting on C. recorded
written in capital letters in the D. carrying on D. restored
sentence ‘The FICTITIOUS
characters of Cartoon Network Q7. Q11.
engage the kids these days Which one of the following Select the antonym of the word
more than the real time is/are the correct word/words to (occurring in the sentence in
characters in their lives ’? be used in the blank space in capital letters) as per the
the sentence ‘We live ……….. context.
A. Docile a tower block. Our apartment is The criminal was known to the
B. Domesticated on the fifteenth floor.’? police by VARIOUS names.
C. Harmless
D. Imaginary A. at A. separate
B. in B. distinct
C. over C. identical
D. above D. inert
Q12. Q16. Q20.
Select the antonym of the word Which one of the following is Which one of the following
(occurring in the sentence in the antonym of the underlined parts of the sentence ‘Literature
capital letters) as per the word in the sentence is a great way to study others
context. ‘Independence has come after a human beings, cultures and past
The police praised the long and arduous struggle’? societies,’ has an error?
METICULOUS arrangements
made by the organizers to A. Eager A. Literature is a
receive the guest at the airport. B. Intense B. great way to study
C. Easy C. others human beings,
A. haphazard D. Apathetic D. cultures and past societies
B. random
C. detailed Q17.
D. organised Which one of the following is PART - B
the antonym of the underlined
Q13. word in the sentence ‘The Q21.
‘After the approbation by the speed of the growth of a plant At an international dinner, 1/5
council, the due procedure is influenced by a number of of the people attending were
would come into play’. Which factors, most of which we have French men. If the number of
one of the following correctly no control over’? French women at the dinner
sums up the underlined was 2/3 times more than the
expression? A. Promoted number of French men, and
B. Persuaded there were no other French
A. Proper hearing C. Restrained people at the dinner, then what
B. Negotiation D. Instigated fractions of people at the dinner
C. Approval were NOT French?
D. Settlement Q18.
Which one of the following is A. 1/5
Q14. the correct word to be used in B. 2/5
‘He is loquacious. So people the blank space in the sentence C. 2/3
avoid him’. Which one of the ‘He was so surprised that he D. 7/15
following correctly defines the looked at the man with
underlined word? _________’? Q22.
A family consisting of four
A. One who hates mankind. A. confusion members weighs 140 kg
B. One who loves women. B. shock altogether. The father and the
C. One who loves to talk. C. confidence elder child together weigh 80
D. One who hates to love. D. perplexity kg. The mother and the elder
child together weigh 70 kg.
Q15. Q19. What is the difference of
‘It appears that we are going to Which one of the following weights of the two children?
win’. Which one of the parts of the sentence ‘Nobody
following is the appropriate really tells you how tough it A. 5 kg
question tag that should follow actually is to socialist, B. 10 kg
the sentence? especially when you are in a C. 15 kg
city,’ has an error? D. 20 kg
A. Doesn’t it?
B. Don’t we? A. Nobody really tells
C. Do we? B. you how tough
D. Doesn’t we? C. it actually is to socialist,
D. especially when you are in a
city
Q23. Q27. Q31.
A group of 630 children is A job can be completed by 50 A certain number of two digits
seated in rows for a group persons in 100 days. For 80 is three times the sum of its
photo session. Each row days, 60 persons worked. In digits. If 45 is added to the
contains three less children how many days can 20 persons number, the digits will be
than the row in front of it. complete the remaining part of reversed. What is the sum of
Which one of the following the job? the squares of the two digits of
number of rows is not possible? the number?
A. 1 day
A. 3 B. 10 days A. 41
B. 4 C. 20 days B. 45
C. 5 D. 50 days C. 53
D. 6 D. 64
Q28.
Q24. A person selling an article for Q32.
Ten observations 6, 14, 15, 17, Rs. 96 finds that his loss There are two types of rice.
x + 1, 2x- 13, 30, 32, 34, 43 are percent is one-fourth of the Type I is sold for Rs. 10 per Kg
written in ascending order. The amount of rupees that he paid whereas type II is sold for Rs.
median of the data is 24. What for the article. What can be the 100 per Kg. A seller mixed
is the value of x? cost price? these two types of rice and sells
for Rs. 80 per Kg. If there is no
A. 15 A. Rs. 160 only change in the profit of the
B. 18 B. Rs. 240 only seller, then proportion of the
C. 20 C. Rs. 160 or Rs. 240 two types of rice is:
D. 24 D. Neither Rs. 160 nor Rs. 240
A. 1:1
Q25. Q29. B. 7:9
If the radius of a circle is What is the remainder when C. 2:7
increased by 6%, then its area x5 - 5x2 + 125 is divided by x D. 9:16
will increase by + 5?
Q33.
A. 6% A. 0 A cylinder circumscribes a
B. 9% B. 125 sphere. What is the ratio of
C. 12·36% C. -3125 volume of the sphere to that of
D. 16·64% D. 3125 the cylinder?

Q26. Q30. A. 2:3


If for a triangle the radius of the A bank announces that the B. 1 : 2
circumcircle is double the interest rate will be very high C. 3:4
radius of the inscribed circle, for coming two years. If D. 3:2
then which one of the following compound interest,
is correct? compounded annually in two Q34.
years, is 1.5 times the simple In a 1000 meters race, ‘A’ beats
A. The triangle is right angled interest of the same amount ‘B’ by 35 meters or 7 seconds.
B. The triangle is isosceles with same rate of interest in Which one of the following
C. The triangle is equilateral two years, then interest rate is: was A’s timing over the
D. None of the above course?
A. 100%
B. 200% A. 200 seconds
C. 300% B. 196 seconds
D. 400% C. 193 seconds
D. 190 seconds
Q35. Q39. Q42.
The HCF of two natural There are seven persons up on With reference to the Union
numbers m and n is 24 and a ladder, A, B, C, D, E, F and G Government, consider the
their product is 552. How many (not in that order). A is further following statements:
sets of values of m and n are up than E but is lower than C. 1. The Department of Revenue
possible? B is in the middle. G is is responsible for the
between A and B. E is between preparation of Union Budget
A. 1 B and F. If F is between E and that is presented to the
B. 2 D, the person on the bottom Parliament.
C. 4 step of the ladder will be 2. No amount can be
D. No set of m and n is possible withdrawn from the
satisfying the given conditions A. B Consolidated Fund of India
B. F without the authorization from
Q36. C. D the Parliament of India.
A word is coded by replacing D. E 3. All the disbursements made
the j-th letter of the word by the from Public Account also need
letter obtained by advancing j Q40. the authorization from the
places in the alphabet. Assume Seven years back the age of X Parliament of India.
that Z is followed by A. Then was five times her daughter and Which of the statements given
the codes for ZORRO and the next year, the age of X will above is / are correct?
BAAZY are respectively given be three times her daughter.
by: What is present age of the A. 1 and 2 only
daughter? B. 2 and 3 only
A. AQUVT and CCCDD C. 2 only
B. APUVT and CCCDC A. 10 D. 1, 2 and 3
C. APQVT and CDDDC B. 15
D. AQUVT and CCDDD C. 16 Q43.
D. 40 What will follow if a Money
Q37. Bill is substantially amended
Anil’s father has a daughter Q41. by the Rajya Sabha?
named Meenu, who is married The provisions in Fifth
to Robin. Relation of Robin’s Schedule and Sixth Schedule in A. The Lok Sabha may still
daughter with Anil is: the Constitution of India are proceed with the Bill, accepting
made in order to: or not accepting the
A. Niece recommendations of the Rajya
B. Nephew A. protect the interests of Sabha
C. Cousin Scheduled Tribes B. The Lok Sabha cannot
D. Grand daughter B. determine the boundaries consider the Bill further
between States C. The Lok Sabha may send the
Q38. C. determine the powers, Bill to the Rajya Sabha for
Suppose, P, Q, R and S are authority and responsibilities of reconsideration
consecutive months. If P, Q and Panchayats D. The President may call a
S have equal number of days, D. protect the interests of all joint sitting for passing the Bill
then R has: the border States
Q44.
A. 31 days. Who/Which of the following is
B. 28 or 29 days only. the custodian of the
C. 30 days only. Constitution of India?
D. 28 or 29 or 30 days.
A. The President of India
B. The Prime Minister of India
C. The Lok Sabha Secretariat
D. The Supreme court of India
Q45. Q48. Q52.
Which one of the following Consider the following The Rowlatt Act aimed at:
statements is correct? statements:
1) Inflation benefits the A. Compulsory economic
A. In India, the same person debtors. support to war efforts
cannot be appointed as 2) Inflation benefits the B. Imprisonment without trial
Governor for two or more bondholders. and summary procedures for
States at the same time. Which of the statements given trial
B. The Judges of the High above is/are correct? C. Suppression of the Khilafat
Court of the states in India are Movement
appointed by the Governor of A. 1 only D. Imposition of restrictions on
the State just as the Judges of B. 2 only freedom of the press
the Supreme Court are C. Both 1 and 2
appointed by the President. D. Neither 1 nor 2 Q53.
C. No procedure has been laid Consider the following events
down in the Constitution of Q49. 1. Indigo Revolt
India for the removal of a Abolition of intermediaries and 2. Santhal Rebellion
Governor from his/her post. tenancy reforms are both parts 3. Deccan Riot
D. In the case of a Union of: 4. Mutiny of the Sepoys
Territory having a legislative The correct chronological
setup, the Chief Minister is A. Industrial reforms in India. sequence of these events is:
appointed by the Lt. Governor B. External sector reforms in
on the basis of majority India. A. 4, 2, 1, 3
support. C. Land reforms in India. B. 4, 2, 3, 1
D. Banking reforms in India. C. 2, 4, 3, 1
Q46. D. 2, 4, 1, 3
The “law of Returns to scale” Q50.
applies to: A situation of employment in Q54.
which a person is apparently The song 'Amar Sonar Bangla'
A. The short run, but not the employed but his contribution written during the Swadeshi
long run. to the production is almost nil Movement 'of India inspired
B. The long run, but not the is called __________ the liberation struggle of
short run. unemployment. Bangladesh and was adopted as
C. Both the short run and the the National Anthem of
long run. A. Structural Bangladesh. Who wrote this
D. Neither the short run nor the B. Chronic Song?
long run. C. Disguised
D. Cyclical. A. Rash Behari Ghosh
Q47. B. Dwijendra Lal Roy
__________ is the official Q51. C. Bankimchandra
minimum rate at which the With reference to Indian Chattopadhyay
Central Bank of a country is History, the Members of the D. Rabindranath Tagore
prepared to rediscount Constituent Assembly from the
approved bills held by banks. Provinces were: Q55.
“Lectures from Colombo to
A. CRR A. Directly elected by the Almora” is based on the
B. SLR people of those Provinces experiences of which one of the
C. Bank rate B. Nominated by the Indian following?
D. Repo rate National Congress and the
Muslim League A. Ramakrishna Paramhans
C. Elected by the Provincial B. Annie Besant
Legislative Assemblies C. Swami Vivekananda
D. Selected by the Government D. Veer Savarkar
for their expertise in
constitutional matters
Q56. Q58. Q60.
The 1929 Session of Indian, In the context of the Indian The Congress ministries
National Congress is of Freedom Struggle 16th resigned in the seven provinces
significance in the history of October, 1905 is well known in 1939, because:
the Freedom Movement for which one of the following
because the: reasons? A. The Congress could not
form ministries in the other
A. Attainment of Self- A. The formal proclamation of four provinces
Government was declared as Swadeshi Movement was made B. Emergence of a ‘left wing’
the objective of in Calcutta town hall in the Congress made the
the Congress B. Partition of Bengal took working of the ministries
B. Attainment of Poorna effect impossible
Swaraj was adopted as the goal C. Dadabhai Naoroji declared C. There were widespread
of the Congress that the goal of Indian National communal disturbances in their
C. Non-Cooperation Movement Congress was Swaraj provinces
was launched D. Lokmanya Tilak started D. None of the statements A.,
D. Decision to participate in the Swadeshi Movement in Poona B. and (e) given above is
Round Table Conference in correct
London was taken Q59.
With reference to Congress Q61.
Q57. Socialist Party, consider the The ‘Chardham Mahamarg
With reference to Rowlatt following statements. Vikas Pariyojna’ project to
Satyagraha, which of the 1. It advocated the boycott of upgrade and develop the roads
following statements is/are British goods and evasion of which connect all the four
correct? taxes. ‘Dhams’. Which of the
1. The Rowlatt Act was based 2. It wanted to establish the following is not part of the four
on the recommendations of the dictatorship of proletariat. ‘Dhams’?
‘Sedition Committee’ 3. It advocated separate
2. In Rowlatt Satyagraha electorate for minorities and A. Kedarnath
Gandhiji tried to use the Home oppressed classes. B. Yamunotri
Rule League Which of the statements given C. Badrinath
3. Demonstrations against the above is/are correct? D. Tungnath
Simon Commission coincided
with the Rowlatt Satyagraha. A. 1 and 2 Q62.
Select the correct answer using B. Only 3 Which of the following is NOT
the code given below. C. 1, 2 and 3 a parameter used in
D. None of these determination of ‘Global
A. 1 only Hunger Index’ rankings issued
B. 1 and 2 only by Welthungerhilfe and
C. 2 and 3 only Concern Worldwide?
D. 1, 2 and 3
A. Child Wasting
B. Child Stunting
C. Child Overweighing
D. Child Mortality
Q63. Q66. Q70.
The Sveriges Riksbank Prize in A bee-sting leaves an acid Which of the statements given
Economic Sciences, 2020 which causes pain and below is/are correct?
awarded to Paul R. irritation. The injected acid is: Permanent hardness of water is
Milgrom and Robert B. Wilson, due to the presence of soluble:
for: A. acetic acid 1. chloride of calcium.
B. sulphuric acid 2. bicarbonate of calcium.
A. For their experimental C. citric acid 3. sulphate of magnesium.
approach to alleviating global D. methanoic acid 4. bicarbonate of magnesium.
poverty Select the correct answer using
B. For integrating technological Q67. the code given below:
innovations into long-run Iron nails are dipped into blue
macroeconomic analysis copper sulphate solution. After A. 1 only
C. For improvements to auction some time iron nails are: B. 1 and 3 only
theory and inventions of new C. 2 and 4
auction formats A. dissolved and blue colour is D. 1, 2 and 3
D. For their empirical analysis discharged.
of asset prices B. dissolved but blue colour is Q71.
not discharged. Which one of the following
Q64. C. not dissolved and blue organs breaks fat to produce
SOFIA ‘The Stratospheric colour is not discharged. cholesterol?
Observatory for Infrared D. not dissolved but blue
Astronomy’ is a joint venture colour is discharged. A. Intestine
of: B. Liver
Q68. C. Lungs
A. National Centre for Space A student by chance mixed D. Kidneys
Studies (France) and ISRO acetone with alcohol. This
B. NASA and the German mixture of acetone and alcohol Q72.
Aerospace Center (DLR) can be separated by: Which one among the
C. NASA and ISRO following statements about
D. ISRO and German A. filtration. stomach is not correct?
Aerospace Center (DLR) B. separating funnel.
C. fractional crystallization. A. Stomach acts as a temporary
Q65. D. fractional distillation. reservoir
Ministry of Social Justice and B. Stomach mixes food with
Empowerment has launched Q69. gastric juice
the Ambedkar Social Silver ware turns black after a C. Stomach secretes lipase and
Innovation and Incubation period of time due to formation amylase in gastric juice
Mission (ASIIM) under: of: D. Rate of stomach emptying
depends on the type of food
A. Rural Marketing Fund for A. nitrate coating on silver.
SCs and STs B. sulphide coating on silver.
B. Gender Equality Fund for C. chloride coating on silver.
SCs D. oxide coating on silver.
C. Venture Capital Fund for
SCs
D. Space Technology Fund for
SCs and STs
Q73. Q75. Q80.
Sometimes, indigestion is Carbohydrates are stored in All of the following are
caused by the secretion of too plants and animals in the form examples of input devices
much hydrochloric acid in the of: EXCEPT a:
stomach. To ease the pain
caused, a tablet can be taken A. cellulose and glucose A. Scanner
that reacts to reduce the amount respectively B. Mouse
of acid present. Which one B. starch and glycogen C. Keyboard.
among the following would be respectively D. Printer
inappropriate for a C. starch and glucose
manufacturer to include as a respectively Q81.
major reactant in the tablet? D. cellulose and glycogen The marketing theory of
respectively collective bargaining was
A. CaCO3 developed by
B. MgCO3 Q76.
C. NaOH In software context, SQLite is A. Richard Walton and Robert
D. Mg (OH)2 a: McKersie
B. N.W. Chamberlain and J.W.
Q74. A. Relational Database engine Kuhn
Which of the following B. Real-time Operating System C. John T. Dunlop
statements regarding oxidation C. Anti-virus Software D. John Henry Richardson
and reduction are correct? D. Network Operating System
1. In oxidation, loss of electron
takes place whereas in Q77.
reduction, gain of electron ISO 9001 is a Standard for: Q82.
takes place. Who started the publication of
2. In oxidation, gain of electron A. Information Security the English Weekly called
takes place whereas in Management ‘Socialist’ in 1923?
reduction, loss of electron takes B. Risk Management
place. C. Quality Management A. Shripad Amrit Dange
3. Oxidizing agent decreases D. Food Safety Management B. Muzaffar Ahmad
the oxidation number but C. N.M. Joshi
reducing agent increases the Q78. D. Ansuya Ben Sarabhai
oxidation number. One nibble is equivalent to how
4. Oxidizing agent increases the many bits? Q83.
oxidation number but reducing A. 2 According to whom, trade
agent reduces the oxidation B. 4 unionism is not an instrument
number. C. 8 for the revolutionary overthrow
Select the correct answer using D. 1 of the capitalist order but, on
the code given below: the contrary, is a means of
Code: Q79. equalizing the bargaining
Which of the following is not a power of labour and capital?
A. 1 and 3 function of the Input Unit?
B. 2 and 4 A. Selig Perlman
C. 2 and 3 A. It reads instructions and data B. Sydney and Beatrice Webb
D. 1 and 4 from the outside world. C. Karl Marx
B. It converts the data into D. Frank Tannenbaum
computer acceptable format.
C. It makes the data into user
understandable format.
D. It supplies the data and
instructions to the computer for
further processing.
Q84. Q87. Q89.
Which of the following “The state shall take steps, by Under which type of collective
statements relating to collective suitable legislation or in any bargaining one party gains at
bargaining is not correct? other way, to secure the the expense of another party?
participation of workers in the
A. Collective bargaining can management of undertakings, A. Distributive Bargaining
take place at the industry level. establishments or other B. Integrative Bargaining
B. Collective bargaining can organisations engaged in any C. Intra-organisational
take place at the corporate industry”. Bargaining
level. The above statement was D. Concession Bargaining
C. Collective bargaining can provided under:
take place at the plant level. Q90.
D. Collective bargaining cannot A. Article 43A of Constitution The Second National
take place at the craft level. (42 Amendment) Act, 1976. Commission on labour
B. Article 19C of the Indian suggested that the selection of a
Q85. Constitution registered trade union as a
Arrange the following C. Convention No. 11 of I.L.O. recognised union should be
developments that took place in D. Article 14 of the Indian based on:
the trade union movement in Constitution
India from the earliest to the A. Verification of the fee-
latest. Q88. paying membership of the
1. Formation of AITUC. Assertion A.: With the union.
2. Formation of Indian Trade evolution of industrial and B. Election by secret ballot
Union Federation employment relations in the C. Check-off system
3. Formation of Red Trade face of rapid changes and D. Any method that is
Union Congress. significant advances in convenient to the employer
technology among other things,
A. 1, 3 and 2 collective bargaining became Q91.
B. 1, 2 and 3 an instrument of social change. Which one of the following
C. 3, 2 and 1 Reason (R): Shifts in the labour explanations is indicated by the
D. 2, 1 and 3 and product markets created term ‘welfare’ as a total
pressures as well as concept?
Q86. opportunities for a new
In UK, when the parties to a approach. A. It is a desirable state of
dispute fail to settle their Code: existence involving physical,
dispute through collective mental, moral and emotional
bargaining and having A. Assertion A. is wrong and well-being
exhausted all internal Reason (R) is correct. B. It is the welfare of man, his
procedures available to them in B. Assertion A. is correct and family and community
their establishments for Reason (R) is a proper C. It is contingent upon time
settlement of disputes, can seek explanation of Assertion A.. and space
settlement through. C. Assertion A. is correct but D. It demands certain minimum
Reason (R) is wrong. acceptable conditions of
A. Advisory Conciliation and D. Reason (R) is not an existence, biologically and
Arbitration Services. explanation of Assertion A.. socially
B. Central Arbitration
Committee
C. House of Lords
D. Employment Appeal
Tribunals
Q92. Q96. Q99.
‘Atonement’ and ‘Investment’ Which of the following is NOT As per ‘The Industrial Relation
are two co-equal aspects of a method for fixing Minimum Code, 2020’, there is a
which one of the following Wages by the appropriate provision for which of the
labour welfare theory? government under the ‘The following under the chapter of
Code on Wages, 2019’? Trade Unions?
A. The Philanthropic theory
B. The Placating theory A. Notification Method A. Decent Work
C. The Public Relations theory B. Committee Method B. Health and Safety
D. The Religious theory C. Bargaining Method C. Political Fund
D. None of the above D. All of the above
Q93.
The first Factories Act for India Q97. Q100.
was enacted in the year: Under the provision of ‘The As per ‘The Code on Social
Code on Wages, 2019’, which Security, 2020’, the number of
A. 1948 of the following is true visits allowed by the employer
B. 1881 regarding imposition of fine by to the women to visit creche in
C. 1911 the employer? a day is:
D. 1891 1. Every fine shall be deemed
to have been imposed on the A. Four, including the interval
Q94. day of the act or omission in for rest allowed to her.
Which one of the following respect of which it was B. Four, excluding the interval
statements about industrial imposed. for rest allowed to her
relations is NOT correct? 2. All fines and all realisations C. Two, including the interval
shall be applied only to such for rest allowed to her
A. Industrial relations have to purposes beneficial to the D. Three, excluding the interval
be managed in the interest of persons employed in the for rest allowed to her
maintaining a viable establishment.
collaborative structure 3. No fine shall be imposed on Q101.
B. Formulation of rules by any employee until such Salary to a partner under fixed
consensus and their employee has been given an capital account is credited to
implementation are core to opportunity of showing cause A. Partner’s Capital A/c
industrial relations against the fine. B. Partner’s Current A/c
C. The pluralistic framework C. Profit & Loss A/c
looks employee participation in A. Only 1 and 3 D. Partner’s Loan A/c
industrial relations from a B. Only 3
disintegrative perspective. C. Only 2 and 3 Q102.
D. The radicalists consider D. All of the above
industrial relations in a Which one of the following
distributive sense. Q98. item cannot be recorded in
The provisions relating to Profit and Loss Appropriation
Q95. ‘Conditions of Employment in Account?
Which one of the following is Industrial Establishment’ are
NOT a logic of industrial incorporated in which of the A, Interest on Capital
relations? following Labour Code? B. Manager’s Commission
C. Interest on Drawings
A. The logic of conflict A. The Code on Wages, 2019 D. Partner’s Salary
B. The logic of competition B. The Code on Social
C. The logic of industrial peace Security, 2020
D. The logic of employment – C. The Industrial Relation
income protection Code, 2020
D. The Occupational Safety,
Health and Working Conditions
Code, 2020
Q103. Q108. Q112.
The term ‘depletion’ applies to A book-keeper extracts a trial If the capital at the end of the
decrease in value of: balance which fails to agree. accounting period is Rs.
He places the difference in 50,000, the net profit for the
A. Tangible asset a/an: year is Rs. 15,000 and drawing
B. Intangible asset is Rs. 3,000, what is the capital
C. Wasting asset A. Asset A/c at the beginning of the period?
D. Current asset B. Expenses A/c
C. Revenue A/c A. Rs. 38,000
Q104. D. Suspense A/c B. Rs. 62,000
Creating Provision against C. Rs. 32,000
fluctuation in the price of Q109. D. Rs. 47,000
investment is an example of Creating a provision for
which accounting convention: doubtful debts shows a more Q113.
realistic amount of collectible When the purchase of
A. Convention of conservatism debts at the end of the stationery of Rs. 650 was
B. Convention of full accounting year. Such a posted to general ledger, it was
disclosure practice is in compliance with posted to the wrong side of the
C. Convention of materiality the: stationery account.
D. Convention of consistency Which of the following will
A. Matching principle correct the error on the
Q105. B. Principle of conservatism stationery account?
The work of factory employees C. Double- entry system
that can be physically D. Going concern convention A. A debit entry of Rs. 650
associated with converting raw B. A debit entry of Rs. 1,300
material into finished goods is Q110. C. A credit entry of Rs. 1,300
classified as If the closing inventory is D. A credit entry of Rs. 650
understated, the profit of the
A. Manufacturing overhead period will: Q114.
B. Indirect materials An ‘account sales’ is sent by:
C. Indirect labour A. Be overstated
D. Direct labour B. Not change A. The consignor to the
C. Be understated consignee
Q106. D. None of the above B. The consignee to the credit
Which concept states that a customers
matter is material if its Q111. C. The consignor to the credit
misstatement would reasonably Payment received from debtor: customers
influence the decision of a user D. The consignee to the
of accounts? A. Decreases the total assets consignor
B. Increases the total assets
A. Prudence C. Results in no change in total Q115.
B. Materiality assets A memorandum joint venture
C. Consistency D. Increase the total liabilities summaries:
D. Accrual
A. Assets and liabilities
Q107. B. Expenses and incomes
Which of the following C. Receipts and payments
accounts is not opened under D. All transactions
Joint Venture accounts:-

A. Stock Reserve Account


B. Joint Bank Account
C. Other Partner’s Account
D. Joint Venture Account
Q116. Q120.
Profit & Loss A/c is prepared Fixed assets and current assets
for a period of one year by are categorized as per concept
which of the following concept: of:

A. Consistency concept A. Separate entity


B. Conservatism concept B. Going concern
C. Accounting period concept C. Consistency
D. Cost Concept D. Money Measurement

Q117. http://t.me/UPSCCIVILS01
When a bill of exchange is http://t.me/UPSCEPFO2020AOEO
endorsed the amount is payable
to the:

A. Original holder
B. Drawee
C. Endorsee
D. Notary public

Q118.
The abnormal loss is debited to
following accounts:

A. Consigment
B. General Profit and Loss A/c
C. Consignee
D. Insurance company

Q119.
Goods are sent to branch at cost
plus 20%. If closing stock of
the branch is Rs. 60,000 at
invoice price, how much
amount will be credited to
Stock Reserve A/c?

A. Rs. 10,000
B. Rs. 12,000
C. Rs. 6,000
D. Rs. 12,600

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