Resource For AD (Cost) 04-2024

ADVERTISEMENT NO.
04/2024
UNION PUBLIC SERVICE COMMISSION
INVITES ONLINE RECRUITMENT APPLICATIONS (ORA*)
FOR RECRUITMENT BY SELECTION TO THE FOLLOWING POSTS
(*: by using the website https://www.upsconline.nic.in)
VACANCY DETAILS
1. (Vacancy No. 24020401424) Thirty-six vacancies for the post of Assistant Director
(Cost) in Office of Chief Adviser Cost, Department of Expenditure, Ministry of Finance
RESERVATION POSITION:
(UR-15, EWS-04, OBC-10, SC-05, ST-02,) (PwBD-02)*.
Reservation/Suitability of the post for PwBD:
*Of the thirty-six vacancies, two vacancies are reserved for candidates belonging to category of
Persons with Benchmark Disability (PwBD).
*Of the two vacancies reserved for candidates belonging to category of Persons with
Benchmark Disability (PwBD), one vacancy is reserved for candidates belonging to category of
Persons with Benchmark Disability (PwBD) viz. Blindness and Low Vision with disability
i.e. Blind (B) or Low Vision (LV) and remaining one vacancy is reserved for candidates
belonging to category of Persons with Benchmark Disability (PwBD) viz. Multiple disabilities
(MD) i.e. at least two disabilities from the categories of the disabilities viz. Blindness and
Low Vision with disability i.e. Blind (B) or Low Vision (LV), Deaf and Hard of Hearing
with disability i.e. Deaf (D) or Hard of Hearing (HH), Locomotor Disability including
Cerebral Palsy, Leprosy Cured, Dwarfism, Acid Attack Victims and Muscular Dystrophy
with disability i.e. Both legs affected but not arms (BL) or Both arms affected (BA) or
One leg affected (R or L) (OL) or One arm affected (R or L) (OA) or Both legs and both
arms affected (BLA) or One leg and One arm affected (OLA) or Both Legs and One
Arm affected (BLOA) or Leprosy Cured (LC) or Dwarfism (DW) or Acid Attack Victims
(AAV).
The vacancies are also suitable for candidates belonging to category of Persons with
Benchmark Disability (PwBD) viz. Blindness and Low Vision with disability i.e. Blind (B)
or Low Vision (LV), Deaf and Hard of Hearing with disability i.e. Deaf (D) or Hard of
Hearing (HH), Locomotor Disability including Cerebral Palsy, Leprosy Cured,
Dwarfism, Acid Attack Victims and Muscular Dystrophy with disability i.e. Both legs
affected but not arms (BL) or Both arms affected (BA) or One leg affected (R or L)
(OL) or One arm affected (R or L) (OA) or Both legs and both arms affected (BLA) or
One leg and One arm affected (OLA) or Both Legs and One Arm affected (BLOA) or
Leprosy Cured (LC) or Dwarfism (DW) or Acid Attack Victims (AAV), Multiple
disabilities (MD) i.e. at least two disabilities from the categories of the disabilities indicated
above.
PAY SCALE:
Pay Scale: Level- 10 in the Pay Matrix as per 7th CPC.

AGE:
35 years for URs/EWSs,

38 years for OBCs,
40 years for SCs/STs and
45 years for PwBDs.
ESSENTIAL QUALIFICATIONS:
EDUCATIONAL:
A qualification recognized for enrolment in the Register of Members of the Institute of Chartered
Accountants of India or of the Institute of Cost Accountants of India.
DESIRABLE:
i) Degree from a recognized University.

ii) Three years’ experience in Cost Accounting work.
NOTES:
NOTE: I The Qualifications are relaxable at the discretion of the Union Public Service
Commission, for reasons to be recorded in writing, in the case of candidates otherwise well
qualified.
NOTE-II: The qualification(s) regarding experience is/are relaxable at the discretion of the Union
Public Service Commission, for reasons to be recorded in writing in the case of candidates
belonging to the Scheduled Castes or the Scheduled Tribes, if at any stage of selection the
Union Public Service Commission is of the opinion that sufficient number of candidates from
these communities possessing the requisite experience are not likely to be available to fill up the
vacancies reserved for them.
DUTIES:
Cost Analysis/Cost Examination; Appraisal of capital intensive projects; Cost benefit analysis of
projects; Determining fair prices ; Studies on cost reduction and cost efficiency.
OTHER DETAILS:
The post is permanent. Indian Cost Accounts Service Group ‘A’ Gazetted.
HEADQUARTERS: New Delhi with liability to be posted anywhere in India.
ANY OTHER CONDISTIONS:
N.P.S. after 01.01.2004.

2. (Vacancy No. 24020402124) Three vacancies for the post of Specialist Grade III
(Cardio Vascular & Thoracic Surgery), Department of Health & Family Welfare,
Ministry of Health and Family Welfare.
(UR-01, OBC-01, SC-01).
Suitability of the post for PwBD:
The vacancies are suitable for candidates belonging to category of Persons with Benchmark
Disability (PwBD) viz. Locomotor Disability including Cerebral Palsy, Leprosy Cured,
Dwarfism, Acid Attack Victims and Muscular Dystrophy with disability i.e. Leprosy Cured
(LC) or Acid Attack Victims (AAV).
PAY SCALE:
Level- 11 in the Pay Matrix as per 7th CPC plus NPA.
AGE:
40 years for URs,

43 years for OBCs and
45 years for SCs.
(A) EDUCATIONAL:
(i) A recognized MBBS degree qualification included in the First Schedule or Second
Schedule or Part II of the Third Schedule (other than licentiate qualifications) to the Indian
Medical Council Act, 1956, (102 of 1956). Holders of educational qualifications included in
Part II of the Third Schedule should also fulfill the conditions specified in sub-section (3) of
section 13 of the Indian Medical Council Act, 1956 (102 of 1956).
(ii) Post-graduate Degree in the concerned Speciality of Super-speciality mentioned in

Section-A of Schedule VI of CHS Rule from recognized teaching institute i.e., Magister
Chirurguie (Cardio Vascular & Thoracic Surgery); or Magister Chirurguie (Thoracic Surgery);
or Magister Chirurguie (Cardiac Surgery); or Magister Chirurguie (Vascular Surgery); or
Diplomate National Board (Cardio Vascular & Thoracic Surgery/ Thoracic Surgery/ Cardiac
Surgery/ Vascular Surgery ).
(B) EXPERIENCE:
Three years’ experience in the concerned Speciality or super-speciality after obtaining the first
Post-graduate degree.
Note-1: Magister Chirurgiae (M. Ch.) qualification of three years’ duration shall be counted
towards requirement of experience in the concerned broad speciality.
Note-2: Magister Chirurgiae (M.Ch.) of five years’ duration shall be taken as three years for
completion of post graduate degree and the last two years of the said Magister Chirurgiae
(M.Ch.) shall be counted towards requirement of teaching experience.
NOTES:
NOTE-I: The Qualifications are relaxable at the discretion of the Union Public Service
qualified.
NOTE-II: The qualification(s) regarding experience is/are relaxable at the discretion of the
Union Public Service Commission, for reasons to be recorded in writing in the case of
candidates belonging to the Scheduled Castes, if at any stage of selection the Union Public
Service Commission is of the opinion that sufficient number of candidates from this community
possessing the requisite experience are not likely to be available to fill up the vacancy
reserved for them.
DUTIES:
(i) To conduct and guide research work in the speciality;

(ii) To render patient care in the speciality;
(iii) Any other duties that may be assigned by the authorities from time to time.
OTHER DETAILS:
The post is permanent. Central Health Service Non-Teaching Specialist Sub Cadre Group-
“A”.
HEADQUARTERS:
Delhi. However, the officers appointed to the service shall be liable to serve anywhere in India.
The other conditions of service as laid down in the CHS Rules and other rules in force from
time to time in particular:
(a) Private practice of any kind what so ever shall not be allowed including any consultation
and laboratory practice.
(b) The candidate selected will, If so required shall be liable to serve in any Defence service or
post connected with the Defence of India, for a period not less than four years including the
period spent in training, if any: Provided that such officer shall not (i) be required to serve as
aforesaid after the expiry of ten years from the date of appointment or from the date of joining
the service, (ii) Ordinarily be required to serve as aforesaid after attaining the age of 45 years.
(c) All the vacancies are permanent. But the vacancies are filled on temporary basis and the
appointees are confirmed/made permanent on satisfactorily completion of period of probation.
3. (Vacancy No. 24020403124) Two vacancies for the post of Specialist Grade III
(Endocrinology), Department of Health & Family Welfare, Ministry of Health and
Family Welfare.
(UR-01, OBC-01).
Disability (PwBD) viz. Blindness and Low Vision with disability i.e. Low Vision (LV),
Deaf and Hard of Hearing with disability i.e. Hard of Hearing (HH), Locomotor
Disability including Cerebral Palsy, Leprosy Cured, Dwarfism, Acid Attack Victims
and Muscular Dystrophy with disability i.e. One leg affected (R or L) (OL) or One arm
affected (R or L) (OA) or One leg and One arm affected (OLA) or Leprosy Cured
(LC) or Dwarfism (DW) or Acid Attack Victims (AAV).
PAY SCALE:
AGE:
40 years for URs and

43 years for OBCs.
(A)EDUCATIONAL:
Medical Council Act, 1956, (102 of 1956). Holders of educational qualifications included in
Part II of the Third Schedule should also fulfill the conditions specified in sub-section (3) of
section 13 of the Indian Medical Council Act, 1956 (102 of 1956).
(ii) Post-graduate Degree in the concerned Speciality of Super-speciality mentioned in

Section-A of Schedule VI of CHS Rule from recognized teaching institute i.e., Doctorate of
Medicine( Endocrinology); or Diplomate National Board( Endocrinology); or Doctor of
Medicine( Medicine) with two years’ special training in Endocrinology; or Doctor of Medicine(
Paediatrics) with two years’ special training in Endocrinology; or Diplomate National Board(
Medicine/ Paediatrics) with two years’ special training in Endocrinology.
(B)EXPERIENCE:
Three years’ experience in the concerned Speciality or super-speciality after obtaining the first
Post-graduate degree.
Note-1: Doctorate of Medicine (D.M.) qualification of three years’ duration shall be counted
towards requirement of experience in the concerned broad speciality.
Note-2: Doctorate of Medicine (D.M.) of five years’ duration shall be taken as three years for
completion of post graduate degree and the last two years of the said Doctorate of Medicine
(D.M.) shall be counted towards requirement of teaching experience.
NOTES:
NOTE: The Qualifications are relaxable at the discretion of the Union Public Service
qualified.
DUTIES:
(i) To conduct and guide research work in the speciality;

(ii) To render patient care in the speciality; (iii) Any other duties that may be assigned by the
authorities from time to time.
OTHER DETAILS:
The post is permanent. Central Health Service Non-Teaching Specialist Sub Cadre Group-
“A”.
HEADQUARTERS:
Delhi. However, the officers appointed to the service shall be liable to serve anywhere in India.
The other conditions of service as laid down in the CHS Rules and other rules in force from
time to time in particular:
(a) Private practice of any kind what so ever shall not be allowed including any consultation
and laboratory practice.
(b) The candidate selected will, If so required shall be liable to serve in any Defence service or
post connected with the Defence of India, for a period not less than four years including the
period spent in training, if any: Provided that such officer shall not (i) be required to serve as
aforesaid after the expiry of ten years from the date of appointment or from the date of joining
the service, (ii) Ordinarily be required to serve as aforesaid after attaining the age of 45 years.
(c) All the vacancies are permanent. But the vacancies are filled on temporary basis and the
appointees are confirmed/made permanent on satisfactorily completion of period of probation.
4. (Vacancy No. 24020404424) Seven vacancies for the post of Assistant Cost Accounts
Officer in Geological Survey of India, Ministry of Mines.
(UR-05, OBC-01, SC-01).
Disability (PwBD) viz. Deaf and Hard of Hearing with disability i.e. Hard of Hearing
(HH), Locomotor Disability including Cerebral Palsy, Leprosy Cured, Dwarfism, Acid
Attack Victims and Muscular Dystrophy with disability i.e. Both legs affected but not
arms (BL) or One leg affected (R or L) (OL) or One arm affected (R or L) (OA) or
One leg and One arm affected (OLA) or Both Legs and One Arm affected (BLOA).
PAY SCALE:
Level- 10 in the Pay Matrix as per 7th CPC.
AGE:
35 years for URs,

40 years for SCs.
(A)EDUCATIONAL:
B.Com degree of a recognized University.
(B) EXPERIENCE:
Three years’ experience in Finance, Budget, Accounts and Audit from Government or
Industrial Organisation.
DESIRABLE:
Passed final Examination from Institute of Cost and Work Accountants of India (ICWA) or
Institute of Chartered Accountants of India (CA) or Master of Business Administration
(Finance) from recognised University or Institute.
NOTES:
NOTE-I: The Qualifications are relaxable at the discretion of the Union Public Service
qualified.
candidates belonging to the Scheduled Castes, if at any stage of selection the Union Public
Service Commission is of the opinion that sufficient number of candidates from this community
possessing the requisite experience are not likely to be available to fill up the vacancy
reserved for them.
DUTIES:
To look after the work of Finance, Budget, Accounts and Audit.
OTHER DETAILS:
The post is permanent. General Central Service Group- “A” Gazetted, Ministerial.
HEADQUARTERS:
Kolkata with All India service liability.
NPS w.e.f. 01.01.2004.
5. (Vacancy No. 24020405624) One vacancy for the post of Assistant Executive
Engineer (Civil) in Directorate General of Lighthouses & Lightships, Ministry of Ports,
Shipping and Waterways.
RESERVATION POSITION: (OBC-01).
The vacancy is suitable for candidates belonging to category of Persons with Benchmark
Locomotor Disability including Cerebral Palsy, Leprosy Cured, Dwarfism, Acid
Attack Victims and Muscular Dystrophy with disability i.e. One leg affected (R or L)
(OL) or Leprosy Cured (LC) or Dwarfism (DW) or Acid Attack Victims (AAV).
PAY SCALE:
Level- 10 in the Pay Matrix as per 7th CPC.
AGE:
38 years for OBCs.
(A)EDUCATIONAL:
Degree in Civil Engineering from a recognized University or equivalent*. *AMIE (Section A &B)
of the Institute of Engineers (India) (Civil).
Note: The candidates who were enrolled for Associate member of Institution of Engineers
(AMIE) upto 31/05/2013 are only eligible and the candidates who have enrolled on or after
01/06/2013 for AMIE are not eligible for consideration to the post of Assistant Executive
Engineer (Civil) (Direct Recruitment).
(B) EXPERIENCE:
Two years’ experience in supervisory capacity in design, maintenance and construction of

structural and reinforced concrete works.
DESIRABLE:
Experience in General Administration, Maintenance and Operation of Lighthouses and other

aids of Marine Navigation.
NOTES:
qualified.
DUTIES:
To carryout Construction, Improvement and Maintenance of Lighthouses and other

Navigational aids.
OTHER DETAILS:
The post is permanent. General Central Service Group- “A” Gazetted, Non-Ministerial.
HEADQUARTERS:
Noida (UP).
Liable to serve anywhere in India along the Indian Coast including Andaman & Nicobar
Islands and Lakshadweep Islands.
6. (Vacancy No. 24020406124) One vacancy for the post of Specialist Grade III (Medical
Gastroenterology), Department of Health & Family Welfare, Government of National
Capital Territory of Delhi.
(UR-01).
The vacancy is suitable for candidates belonging to category of Persons with Benchmark
Attack Victims and Muscular Dystrophy with disability i.e. One leg affected (R or L)
(OL) or Leprosy Cured (LC) or Dwarfism (DW) or Acid Attack Victims (AAV), Multiple
disabilities (MD) i.e. at least two disabilities from the categories of the disabilities indicated
above.
PAY SCALE:
AGE:
45 years for URs.
(A)EDUCATIONAL:
Medical Council Act, 1956. Holders of Educational qualifications included in Part II of the Third
Schedule should also fulfill the conditions specified in sub-section (3) of section 13 of the
Indian Medical Council Act, 1956.
(ii) Post-Graduate Degree in the concerned speciality or super speciality mentioned in Section
A in Schedule VI or equivalent i.e. D.M.( Medical Gastroenterology)/ D.M.( Gastroenterology)/
M.D.( Medicine) or M.D.( Paediatrics with two years special training in Gastroenterology.
(B)EXPERIENCE:
Three years’ experience in the concerned Specialty after obtaining the first Post Graduate
degree.
Note-1: In case of holders of DM. qualifications of five years’ duration, the period of senior PG
residency rendered in the last part of the said DM shall be counted towards requirement of
experience.
Note-2: The qualifications granted in United Kingdom shall be recognized medical

qualifications only when granted on or before 11.11.1978.
NOTES:
qualified.
DUTIES:
Candidates shall work in the hospitals of the Government of NCT of Delhi and shall be
primarily handling patients of various types in these hospitals for medical care. However they
can, also be entrusted with other work including administrative and other related work as per
exigencies of the Public Service.
OTHER DETAILS:
The post is permanent. Delhi Health Service Group- “A”, Non-Ministerial.
HEADQUARTERS:
Delhi.
Persons appointed to the service shall not be allowed private practice of any kind whatsoever
including any consultation and laboratory work.
7. (Vacancy No. 24020407124) Seventeen vacancies for the post of Specialist Grade III
(Paediatrics), Department of Health & Family Welfare, Government of National Capital
Territory of Delhi.
(UR-04, EWS-01, OBC-08, SC-02, ST-02).
Attack Victims and Muscular Dystrophy with disability i.e. Both legs affected but not
arms (BL) or One leg affected (R or L) (OL) or Leprosy Cured (LC) or Dwarfism
(DW), Multiple disabilities (MD) i.e. at least two disabilities from the categories of the
disabilities indicated above.
PAY SCALE:
AGE:
45 years for URs/EWSs,

50 years for SCs/STs.
(A)EDUCATIONAL:
Medical Council Act, 1956 (102 of 1956). Holders of Educational qualifications included in Part
II of the Third Schedule should also fulfill the conditions specified in sub-section (3) of section
13 of the Indian Medical Council Act, 1956.
(ii) Post-Graduate degree/Diploma in the concerned specialty mentioned in Section-A or

Section-B in Schedule VI or equivalent i.e. M.D. (Paediatrics)/ Diploma Pead./ D.C.H.(
Diploma in Child Health).
(B)EXPERIENCE:
Three years’ experience in the concerned Speciality after obtaining the first Post-graduate
degree or five years’ experience after obtaining the Post Graduate Diploma.
NOTES:
NOTE-I The Qualifications are relaxable at the discretion of the Union Public Service
qualified.
candidates belonging to the Scheduled Castes or the Scheduled Tribes, if at any stage of
selection the Union Public Service Commission is of the opinion that sufficient number of
candidates from these communities possessing the requisite experience are not likely to be
available to fill up the vacancies reserved for them.
DUTIES:
OTHER DETAILS:
HEADQUARTERS:
Delhi.
(i) Persons appointed to the service shall not be allowed private practice of any kind
whatsoever including any consultation and laboratory work.
(ii) Reservation under OBC category will be provided only to those candidates who submit
OBC certificates issued by Govt. of NCT of Delhi. Candidates who submit OBC certificate
issued by other States/UTs will be considered as General/Unreserved candidates against
General/Unreserved vacancies.
8. (Vacancy No. 24020408124) Nine vacancies for the post of Specialist Grade III
(Psychiatry), Department of Health & Family Welfare, Government of National Capital
Territory of Delhi.
(UR-02, OBC-04, SC-02, ST-01).
Deaf and Hard of Hearing with disability i.e. Hard of Hearing (HH), Locomotor
Disability including Cerebral Palsy, Leprosy Cured, Dwarfism, Acid Attack Victims
and Muscular Dystrophy with disability i.e. Both legs affected but not arms (BL) or One
leg affected (R or L) (OL) or Cerebral Palsy (CP) or Leprosy Cured (LC) or Dwarfism
(DW) or Acid Attack Victims (AAV), Multiple disabilities (MD) i.e. at least two
disabilities from the categories of the disabilities indicated above.
PAY SCALE:
AGE:
45 years for URs,

50 years for SCs/STs.
(A) EDUCATIONAL:
Medical Council Act, 1956 (102 of 1956). Holders of Educational qualifications included in Part
II of the Third Schedule should also fulfill the conditions specified in sub-section (3) of section
13 of the Indian Medical Council Act, 1956.
(ii) Post-Graduate degree/Diploma in the concerned specialty mentioned in Section-A or
Section-B in Schedule VI or equivalent i.e. M.D. (Psychiatry)/D.P.M.(Diploma in
psychological Medicine)/ M.D.( psychological (one year course) Medicine/ M.D. in Medicine
with diploma in Psychological Medicine/ Diploma in Psychiatry(Edin) of two years course/
Diploma in Psychiatry(Mc. Gill) University, Montreal, Canada of two years’ course.
(B)EXPERIENCE:
Three years’ experience in the concerned Speciality after obtaining the first Post-graduate
degree or five years’ experience after obtaining the Post Graduate Diploma.
NOTES:
NOTE-I The Qualifications are relaxable at the discretion of the Union Public Service
qualified.
candidates belonging to the Scheduled Castes or the Scheduled Tribes, if at any stage of
selection the Union Public Service Commission is of the opinion that sufficient number of
candidates from these communities possessing the requisite experience are not likely to be
available to fill up the vacancies reserved for them.
DUTIES:
OTHER DETAILS:
HEADQUARTERS:
Delhi.
(i) Persons appointed to the service shall not be allowed private practice of any kind
whatsoever including any consultation and laboratory work.
(ii) Reservation under OBC category will be provided only to those candidates who submit
OBC certificates issued by Govt. of NCT of Delhi. Candidates who submit OBC certificate
issued by other States/UTs will be considered as General/Unreserved candidates against
General/Unreserved vacancies.
(IMPORTANT)
ONLINE RECRUITMENT APPLICATIONS (ORA) ARE INVITED FOR DIRECT
RECRUITMENT BY SELECTION THROUGH WEBSITE https://www.upsconline.nic.in TO
THE ABOVE POSTS FROM 24-02-2024.
CLOSING DATE FOR SUBMISSION OF ONLINE RECRUITMENT APPLICATION (ORA)

THROUGH ORA WEBSITE IS 23:59 HRS ON 14-03-2024.
THE LAST DATE FOR PRINTING OF COMPLETELY SUBMITTED ONLINE

APPLICATION IS UPTO 23:59 HRS ON 15-03-2024.
DATE FOR DETERMINING THE ELIGIBILITY OF ALL CANDIDATES IN EVERY

RESPECT SHALL BE THE PRESCRIBED CLOSING DATE FOR SUBMISISON OF
ONLINE RECRUITMENT APPLICATION (ORA). THE APPLICANTS ARE ADVISED TO
FILL IN ALL THEIR PARTICULARS IN THE ONLINE RECRUITMENT APPLICATION
CAREFULLY AS SUBMISSION OF WRONG INFORMATION MAY LEAD TO
REJECTION THROUGH COMPUTER BASED SHORTLISTING APART FROM
DEBARMENT BY THE COMMISSION.
DATE FOR THE INTERVIEW ON WHICH THE SHORTLISTED CANDIDATES ARE
REQUIRED TO BRING THE PRINTOUT OF THEIR ONLINE APPLICATION
ALONGWITH OTHER DOCUMENTS AT UPSC SHALL BE INTIMATED SEPARATELY.
* Persons with Benchmark Disabilities.
NOTES:
a) Candidates are requested to apply only Online against this advertisement on the Online
Recruitment Application (ORA) website https://www.upsconline.nic.in and NOT write to the
Commission for Application forms. They are also requested to go through carefully the details of
posts and instructions published below as well as on the website https://www.upsconline.nic.in.
b) The age limit shown against all items is the normal age limit for EWS/URs candidates and
is relaxed age limit for SC/ST/OBC/PwBD candidates i.e. upto five years for SC/STcandidates,
upto three years for OBC candidates and upto ten years for PwBD candidates in respect of
vacancies reserved for them. The SC/ST/OBC/PwBD candidates have to produce a caste
certificate in prescribed proforma. For age concession applicable to other categories of
applicants please see relevant paras of the "Instructions and Additional Information to
Candidates for Recruitment by Selection".
c) A candidate will be eligible to get the benefit of community reservation only in case the
particular caste to which the candidates belong is included in the list of reserved communities
issued by the Central Government. If a candidate indicates in his/her application form that
he/she belongs to SC/ST/OBC/General category but subsequently writes to the Commission to
change his/her category, such request shall not be entertained by the Commission.
d) Persons with Benchmark Disabilities (PwBD), as indicated against various item(s) in the
VACANCY DETAILS, can apply to the respective posts even if the post is not reserved for them
but has been identified as Suitable. However, such candidates will be considered for selection
to such post by general standard of merit. Persons suffering from not less than 40% of relevant
disability shall alone be eligible for the benefit of reservation and other relaxations as
permissible under the rules. Thus, Persons with Benchmark Disabilities (PwBD) persons can
avail benefit of:
i) Reservation and other Concessions & Relaxations as permissible under the rules only
when degree of physical disability is 40% or more and the posts are reserved for PwBD
candidates.
ii) Other Concessions & Relaxations as permissible under the rules only when degree of
physical disability is 40% or more and the posts are suitable for PwBD candidates.
e) In cases, where sufficient number of eligible Persons with Benchmark Disabilities

(PwBD) candidates are not available for interview for posts exclusively reserved and identified
suitable for them, the experience qualification may be relaxed (upto 50 % ) so as to get
adequate number of candidates as per laid down norms. This applies to years of experience
and not the nature of experience.
f) HEADQUARTERS: At places specifically stated against certain posts, otherwise

anywhere in India.
g) PROBATION: The persons selected will be appointed on probation as per

rule.
INSTRUCTIONS AND ADDITIONAL INFORMATION TO CANDIDATES FOR RECRUITMENT
BY SELECTION
1. CITIZENSHIP:
A Candidate must be either:
(a) a citizen of India, or
(b) a subject of Nepal, or
(c) a subject of Bhutan, or
(d) a Tibetan refugee who came over to India before 1st January, 1962 with the intention of
permanently settling in India, or
(e) a person of Indian origin who has migrated from Pakistan, Burma, Sri Lanka or East
African countries of Kenya, Uganda, the United Republic of Tanzania(formerly Tanganyika and
Zanzibar), Zambia, Malawi, Zaire, Ethiopia and Vietnam with the intention of permanently
settling in India. Provided that a candidate belonging to categories (b), (c), (d) and (e) above
shall be a person in whose favour a certificate of eligibility has been issued by the Government of
India.
NOTE The application of a candidate in whose case a certificate of eligibility is necessary, may
be considered by the Commission and, if recommended for appointment, the candidate may
also be provisionally appointed subject to the necessary certificate being issued in his favour by
the Government of India.
2. AGE LIMITS: The age limit for the post has been given in the advertisement. For
certain age concessions admissible to various categories please go through the instruction
regarding Concessions & Relaxations.
3. MINIMUM ESSENTIAL QUALIFICATIONS: All applicants must fulfill the essential

requirements of the post and other conditions stipulated in the advertisement. They are advised
to satisfy themselves before applying that they possess at least the essential qualifications laid
down for various posts. No enquiry asking for advice as to eligibility will be entertained.
NOTE-I: The prescribed essential qualifications are the minimum and the mere possession of the
same does not entitle candidates to be called for interview.
NOTE-II: IN THE EVENT OF NUMBER OF APPLICATIONS BEING LARGE, COMMISSION

WILL ADOPT SHORT LISTING CRITERIA TO RESTRICT THE NUMBER OF CANDIDATES TO
BE CALLED FOR INTERVIEW TO A REASONABLE NUMBER BY ANY OR MORE OF THE
FOLLOWING METHODS:
(a) “On the basis of Desirable Qualification (DQ) or any one or all of the DQs if more than one
DQ is prescribed”.
(b) On the basis of higher educational qualifications than the minimum prescribed in the
advertisement.
(c) On the basis of higher experience in the relevant field than the minimum prescribed in the
advertisement.
(d) By counting experience before or after the acquisition of essential qualifications.
(e) By invoking experience even in cases where there is no experience mentioned either as
Essential Qualification (EQ) or as Desirable Qualification (DQ).
(f) By holding a Recruitment Test. Generally, weightage in the ratio of 75:25 is accorded for
marks in Recruitment Test and for marks in interview in determining final merit.
THE CANDIDATE SHOULD, THEREFORE, MENTION ALL HIS/HER QUALIFICATIONS AND

EXPERIENCE IN THE RELEVANT FIELD OVER AND ABOVE THE MINIMUM
QUALIFICATIONS.
NOTE-III:-
IMPORTANT
(i) The category-wise minimum level of suitability in interviews, irrespective of whether the
selection is made only by interview or by Recruitment Test followed by interview, will be
UR/EWS-50 marks, OBC-45 marks, SC/ST/PwBD-40 marks, out of the total marks of
interview being 100.
(ii) In cases where selection is made by Recruitment Test (RT) followed by interview, the
candidate will have to achieve minimum level of suitability in their respective category at
Interview stage.
4. APPLICATION FEE:
(a) Candidates (Except Female/SC/ST/Persons with Benchmark Disability Candidates who
are exempted from payment of fee) are required to pay a fee of Rs. 25/- (Rupees Twenty five)
only either by remitting the money in any branch of the SBI by cash or by using net banking
facility of any bank or by using Visa/Master/Rupay/Credit/Debit Card/UPI payment.
(b) No fee for SC/ST/PwBD/Women candidates of any community. No "fee exemption" is
available to Gen/OBC/EWS male candidates and they are required to pay the full prescribed fee.
(c) Applications without the prescribed fee would not be considered and summarily
rejected. No representation against such rejection would be entertained.
(d) Fee once paid shall not be refunded under any circumstance nor can the fee be
held in reserve for any other examination or selection.
5. CONCESSIONS & RELAXATIONS:

(a) The upper age limit in case of Ex-Servicemen and Commissioned
Officers including ECOs/SSCOs shall be relaxed by five years subject to the condition that on
the closing date for receipt of applications the continuous service rendered in the Armed Forces
by an Ex-Serviceman is not less than six months after attestation. This relaxation is also
available to ECOs/SSCOs who have completed their initial period of assignment of five years of
Military Service and whose assignment has been extended beyond five years as on closing date
and in whose case the Ministry of Defence issues certificates that they will be released within 3
months on selection from the date of receipt of offer of appointment. Candidates claiming age
relaxation under this para would be required to produce a certificate in the prescribed proforma
to the Commission.
NOTE: Ex Servicemen who have already secured regular employment under the Central
Government. in a Civil Post are permitted the benefit of age relaxation as admissible for Ex-
Servicemen for securing another employment in any higher post or service under the Central
Government. However, such candidates will not be eligible for the benefit of reservation, if any
for Ex-Servicemen in Central Government. jobs.
(b) In order to qualify for the concession under (a) above, candidates
concerned would be required to produce a certificate that they have been released from the
Defence Forces. The certificate for Ex-Servicemen and Commissioned Officers including
ECOs/SSCOs should be signed by the appropriate authorities specified below and should also
specify the period of service in the Defence Forces:-
(i) In case of Commissioned Officers including ECOs/SSCOs:
Army: Directorate of Personnel Service, Army Headquarters, New Delhi.
Navy: Directorate of Personnel Services Naval Headquarters, New Delhi.
Air Force: Directorate of Personnel Services, Air Headquarters, New Delhi.
(ii) In case of JCOs/ORs and equivalent of the Navy and Air Forces:
Army: By various Regimental Record Offices.
Navy: Naval Records, Bombay
Air Force: Air Force Records, New Delhi.
(c) Age relaxation for Central Government employees:
The upper age limit is relaxable for Central/U.T. Government. Servants up to 5 years as per
instructions issued by the Government. of India from time to time. (This implies that Scheduled
Castes/Schedules Tribes category candidates would get maximum 10 years age relaxation
including 5 years age relaxation meant for their respective categories. Similarly OBC candidates
would get maximum upto 8 years including 3 years age relaxation meant for OBC category).
This relaxation will be admissible to Government servants with 3 years continuous service in
Central Government and working in posts which are in the same line or allied cadre and where
a relation could be established that the service already rendered in that particular post will be
useful for the efficient discharge of the duties of the post to which recruitment is being made.
Decision in this regard will rest with the Commission. A candidate claiming to belong to the
category of Central Government servant and thus seeking age relaxation under this para would
be required to produce a Certificate in the prescribed proforma issued after the date of
advertisement from his/her Employer on the Office letter head to the effect that he/she is a
regularly appointed Central Government Servant and not on casual/adhoc/daily wages/hourly
paid/contract basis employee.
(d) Age relaxation to Persons with Benchmark Disabilities (PwBD):
i) Age relaxation of 10 years (This implies that Scheduled Castes/Schedules Tribes category
candidates would get maximum 15 years age relaxation including 5 years meant for their respective
categories. Similarly OBC candidates would get maximum upto 13 years including 3 years age
relaxation meant for OBC category) in upper age limit shall be allowed to persons suffering from (a)
blindness and low vision, (b) deaf and hard of hearing (c) locomotor disability including cerebral
palsy,Leprosy Cured, Dwarfism, Acid Attack Victims & Muscular Dystrophy, (d) Autism, intellectual
disability, specific learning disability and mental illness, (e) Multiple disabilities from amongst
persons under clauses (a) to (d) including deaf-blindness in the posts identified for each disabilities
in case of direct recruitment to all civil posts/services under the Central Government identified
suitable to be held by persons with such disabilities, subject to the condition that maximum age of
the applicant on the closing date shall not exceed 56 years. The age concession to the persons with
disabilities shall be admissible irrespective of whether the post is reserved for persons with
disabilities or not, provided the post is identified suitable for the relevant category of disability.
ii) Relaxation of age limit would be permissible to such persons who have a minimum of 40%
disability.
iii) If a person with disability is entitled to age concession by virtue of being a Central
Government employee, concession to him/her will be admissible either as a ‘person with disability’ or
as a ‘Central Government employee’ whichever may be more beneficial to him/her.
iv) The above provisions will not be applicable to a post/service for which other specific provision
regarding age relaxation is made by notification.
v) The definition of different categories of disabilities, for the purpose of age relaxation, will
be same as given in the Schedule {Clause (22) of Section 2} of the Act “The Rights of persons
with Disabilities Act, 2016.
(e) Facility of scribe for candidates appearing in RTs/CBRTs to Persons with Benchmark
Disabilities (PwBD):
Persons with Benchmark Disabilities in the categories of blindness, locomotor disability

(both arm affected-BA) and cerebral palsy will be provided the facility of scribe if desired by the
person. In case of other categories of Persons with Benchmark Disabilities as defined under
Section 2 (r) of the RPWD Act, 2016, the facility of scribe will be provided on production of a
certificate to the effect that the person concerned has physical limitation to write and scribe is
essential to write on his/her behalf, from the Chief Medical Officer/Civil Surgeon/Medical
Superindent of a Government Health Care Institution as per proforma available under segment
‘Recruitment’ followed by the Forms of Certificates (www.upsc.gov.in/recruitment/forms for
certificate), on Commission’s Website, Candidates have discretion of opting for his/her own
scribe or request the Commission for the same. The details of the scribe i.e. whether own or the
Commission’s and details of the scribe (in case the candidate is bringing his/her own scribe), will
be sought at the time of filling the application form online. The qualification of the scribe should
not be more than the minimum qualifications required for the post.
6. (A) HOW TO APPLY:
i) Candidates must apply online through the website http://www.upsconline.nic.in.

Applications received through any other mode would not be accepted and summarily rejected.
ii) Candidates must upload the documents/certificates in support of all the claims made by
them in the application like, Date of Birth, Experience (preferably in prescribed format), Desirable
Qualification(s) etc. or any other information, separately against each claim in pdf file in such a
way that the file size does not exceed 1 MB for the respective aforesaid modules and 2 MB for
the “UPLOAD OTHER DOCUMENT” module and is legible when a printout taken. For that
purpose, the applicant may scan the documents/certificates in 200 dpi grey scale. Documents
like Pay Slip, Resume, Appointment Letter, Relieving Letter, Un-signed Experience Certificate
etc. must not be uploaded in the Document Upload Module:-
a) Matriculation/10th Standard or equivalent certificate indicating date of birth, or mark sheet

of Matriculation/10th Standard or equivalent issued by Central/State Board indicating Date of
Birth in support of claim of age. Where date of birth is not available in certificate/mark sheets,
issued by concerned Educational Boards, School leaving certificate indicating Date of Birth (in
case of Tamil Nadu& Kerala).
b) Degree/Diploma certificate as proof of educational qualification claimed. In the absence

of Degree/Diploma certificate, provisional certificate along with mark sheets pertaining to all the
academic years.
c) Order/ letter in respect of equivalent Educational Qualifications claimed, indicating the

Authority (with number and date) under which it has been so treated, in respect of equivalent
clause in Essential Qualifications, if a candidate is claiming a particular qualification as
equivalent qualification as per the requirement of advertisement.
d) Certificate(s) in the prescribed proforma from the Head(s) of

Organization(s)/Department(s) for the entire experience claimed, clearly mentioning the duration
of employment (date, month & year) indicating the basic pay and consolidated pay. The
certificate(s) should also mention the nature of duties performed/experience obtained in the
post(s) with duration(s). Experience Certificate should be issued in prescribed format relevant to
the post. Experience certificate not in prescribed proforma but containing all the details as
mentioned above would be considered on merits by the Commission.
e) Caste certificate by candidate seeking reservation as SC/ ST/ OBC, in the prescribed
proforma from the competent authority indicating clearly the candidate’s Caste, the Act/ Order
under which the Caste is recognized as SC/ ST/ OBC and the village/ town the candidate is
ordinarily a resident of.
f) A declaration in the prescribed format by candidate seeking reservation as OBC, that

he/she does not belong to the creamy layer on the crucial date, in addition to the community
certificate (OBC). Unless specified otherwise, the prescribed closing date for receipt of Online
Recruitment Application for the post is to be treated as crucial date.
g) Certificate of Disability in prescribed proforma issued by the competent authority to

Persons with Benchmark Disabilities (PwBD) eligible for appointment to the post on the basis of
prescribed standards of Medical Fitness. The Competent Authority to issue Certificate of
Disability shall be a Medical Board duly constituted by the Central or a State Government. The
Central/ State Government may constitute Medical Board(s) consisting of at least three members
out of which at least one shall be a specialist in the particular field for assessing Locomotor/
Cerebral / Visual / Hearing disability, as the case may be.
h) Documentary support for any other claim(s) made.
Note: If any document/ certificate furnished is in a language other than Hindi or English, a
transcript of the same duly attested by a Gazetted officer or notary is to be uploaded.
iii) IMPORTANT : CANDIDATES ARE ADVISED TO FILL THEIR CORRECT AND ACTIVE
E-MAIL ADDRESSES IN THE ONLINE APPLICATION AS ALL CORRESPONDENCE WILL BE
MADE BY THE COMMSSION THROUGH E-MAIL ONLY. INTERVIEW SCHEDULE AND
REQUIREMENTS WITH REGARD TO COPIES OF CERTIFCATES TO BE SUBMITTED IN
RESPECT OF CLAIMS MADE IN THE ONLINE APPLICATION WILL BE E-MAILED IN DUE
COURSE TO THE CANDIDATES IN THEIR REGISTERED E-MAIL ID AND WILL ALSO BE
POSTED ON THE WEBSITE OF THE COMMISSION.
iv) Candidates who wish to apply for more than one post should apply separately for each
post and pay the fee for each post in the prescribed manner.
v) After submitting the Online Recruitment Application (ORA), the candidates are required to
take out a print out of the finally submitted Online Recruitment Application.
vi) Candidates are not required to submit to the Commission either by post or by hand
the printouts of their online applications or any other document. They will be required to
bring along with them the printouts of their online applications and the documents
mentioned in para 7 below if called for interview.
vii) The applicants are advised to submit only single Online Recruitment Application for each
post; however, if somehow, if he/she submits multiple Online Recruitment Applications for one
post, then he/she must ensure that Online Recruitment Application with the higher "Application
Number" is complete in all respects including fee. The applicants, who submit multiple Online
Recruitment Applications, should note that only the Online Recruitment Application with higher
"Application Number" shall be entertained by the Commission and fee paid against one
"Application Number" shall not be adjusted against any other "Application Number".
viii) The candidates are advised to submit the Online Recruitment Application well in
advance without waiting for the closing date.
6 (B) Candidates shortlisted for interview on the basis of the information provided in the
online applications submitted by them will be required to send self attested copies of
documents/relevant certificates in support of the claims made in the application as and
when demanded by the Commission.
“WARNING”:
CANDIDATES WILL BE SHORT-LISTED FOR INTERVIEW ONLY ON THE BASIS OF THE

INFORMATION PROVIDED BY THEM IN THEIR ONLINE APPLICATIONS DOCUMENTS
SUBMITTED IN SUPPORT OF THE CLAIM MADE IN THE ONLINE APPLICATION WILL BE
EXAMINED ONLY IF THE CANDIDATE IS PRIMA FACIE ELIGIBLE TO BE SHORTLISTED
ON THE BASIS OF INFORMATION REGARDING QUALIFICATIONS AND EXPERIENCE
CLAIMED IN THE ONLINE APPLICATION, VARIOUS REPORTS AS PER THE
ADVERTISEMENT AND MODALITIES AND CRITERIA ADOPTED FOR SHORTLISTING.
CANDIDATES MUST ENSURE THAT SUCH INFORMATION IS TRUE. IF AT ANY
SUBSEQUENT STAGE OR AT THE TIME OF INTERVIEW ANY INOFRMATION GIVEN BY
THEM OR ANY CLAIM MADE BY THEM IN THEIR ONLINE, APPLICATIONS IS FOUND TO
BE FALSE, THEIR CANDIDATURE WILL BE LIABLE TO BE REJECTD AND THEY MAY
ALSO BE DEBARRED EITHER PERMANENTLY OR FOR A SPECIFIED PERIOD BY THE :
• COMMISSION FROM ANY EXAMINATION OR SELECTION HELD BY THEM.

• CENTRAL GOVERNMENT FROM ANY EMPLOYMENT UNDER THEM.
7. DOCUMENTS/ CERTIFICATES TO BE PRODUCED AT THE TIME OF INTERVIEW.
The printout of the online application and the following Original Documents/ Certificates
along with self attested copies and other items specified in the Summon Letter for
interview are to be produced at the time of interview, failing which the candidate would
not be allowed to appear in the Interview in which case such candidate will not be entitled
to receive the Commission’s contribution towards travelling expenses:-
a) Matriculation/10th Standard or equivalent certificate indicating date of birth, or mark sheet

of Matriculation/10th Standard or equivalent issued by Central/State Board indicating Date of Birth
in support of their claim of age. Where date of birth is not available in certificate/mark sheets,
issued by concerned Educational Boards, School leaving certificate indicating Date of Birth will
be considered (in case of Tamil Nadu & Kerala).
b) Degree/Diploma certificate along with marksheets pertaining to all the academic years as
proof of educational qualification claimed. In the absence of Degree/Diploma certificate,
provisional certificate along with mark sheets pertaining to all the academic years will be
accepted.
c) Order/ letter in respect of equivalent Educational Qualifications claimed, indicating the

Authority (with number and date) under which it has been so treated, in respect of equivalent
clause in Essential Qualifications, if a candidate is claiming a particular qualification as
equivalent qualification as per the requirement of advertisement.
d) Certificate(s) in the prescribed proforma from the Head(s) of

Organization(s)/Department(s) for the entire experience claimed, clearly mentioning the duration
of employment (date, month & year) indicating the basic pay and consolidated pay. The
certificate(s) should also mention the nature of duties performed/experience obtained in the
post(s) with duration(s). Experience Certificate should be issued in prescribed format relevant to
the post. Experience certificate not in prescribed proforma but containing all the details as
mentioned above would be considered on merits by the Commission.
e) Caste certificate by candidate seeking reservation as SC/ ST/ OBC, in the prescribed
proforma from the competent authority indicating clearly the candidate’s Caste, the Act/ Order
under which the Caste is recognized as SC/ ST/ OBC and the village/ town the candidate is
ordinarily a resident of.
f) A declaration in the prescribed format by candidate seeking reservation as OBC, that

he/she does not belong to the creamy layer on the crucial date, in addition to the community
certificate (OBC). Unless specified otherwise, the prescribed closing date for receipt of Online
Recruitment Application for the post is to be treated as crucial date.
g) Certificate of Disability in prescribed proforma issued by the competent authority to

Persons with Benchmark Disabilities (PwBD) persons eligible for appointment to the post on the
basis of prescribed standards of Medical Fitness. The Competent Authority to issue Certificate of
Disability shall be a Medical Board duly constituted by the Central or a State Government. The
Central/ State Government may constitute Medical Board(s) consisting of at least three members
out of which at least one shall be a specialist in the particular field for assessing Locomotor/
Cerebral / Visual / Hearing disability, as the case may be.
h) A candidate who claims change in name after matriculation on marriage or
remarriage or divorce etc. the following documents shall be submitted:-
i) In case of marriage of women - Photocopy of Husband’s passport showing

names of spouses or an attested copy of marriage certificate issued by the Registrar of Marriage
or an Affidavit from husband and wife along with a joint photograph duly sworn before the Oath
Commissioner;
ii) In case of re-marriage of women - Divorce Deed/Death certificate as the case

may be in respect of first spouse; and photocopy of present husband’s passport showing
names of spouse or an attested copy of marriage certificate issued by the Registrar of Marriage
or an Affidavit from the husband and wife along with joint photograph duly sworn before the
Oath Commissioner.
iii) In case of divorce of women - Certified copy of Divorce Decree and Deed
Poll/Affidavit duly sworn before the Oath Commissioner.
iv) In other circumstances for change of name for both male and female - Deed
Poll/Affidavit duly sworn before the Oath Commissioner and paper cuttings of two leading daily
newspaper in original (One daily newspaper should be of the area of applicants permanent and
present address or nearby area) and Gazette Notification.
i) Certificate/ Document in respect of Age relaxation for:
i) Ex-Servicemen and Commissioned Officers including ECOs/SSCOs in prescribed
proforma from competent authority.
ii) Central/UT Government Employees/Servants in prescribed proforma from competent
authority issued after the date of advertisement.
iii) Persons seeking age relaxation under special provision/ order.
j) Persons already in Regular Government service, whether in permanent or temporary
capacity other than casual/adhoc/daily wages/hourly paid/contract basis are however required to
submit a declaration that they have informed in writing to their Head of Office/Department that
they have applied for the selection.
k) Certificate(s) in respect of claim regarding Professional Registration, Language,
Publications, NET, GATE, Conference, Internship.
l) Documentary support for any other claim(s) made.
NOTE I: Date of birth mentioned in Online Recruitment Application is final. No subsequent
request for change of date of birth will be considered or granted.
NOTE II: The period of experience rendered by a candidate on part time basis, daily wages,
visiting/ guest faculty will not be counted while calculating the valid experience for short listing
the candidates for interview.
NOTE III: If any document/ certificate furnished is in a language other than Hindi or English, a
transcript of the same duly attested by a Gazetted officer or notary is to be submitted.
8. ACTION AGAINST CANDIDATES FOUND GUILTY OF MISCONDUCT:

Candidates are warned that they should not furnish any particulars that are false or suppress any
material information in filling up the application form. Candidates are also warned that they
should in no case correct or alter or otherwise tamper with any entry in a document or its
attested/certified copy submitted by them nor should they submit a tampered/fabricated
document. If there is any inaccuracy or any discrepancy between two or more such documents
or their attested/certified copies, an explanation regarding this discrepancy should be submitted.
A candidate who is or has been declared by the Commission to be guilty of:
a) obtaining support of his/her candidature by any means, or

b) impersonating, or
c) procuring impersonation by any person , or
d) submitting fabricated documents or documents which have been tampered with, or
e) making statements which are incorrect or false or suppressing material information, or
f) resorting to any other irregular or improper means in connection with his/her candidature
for the selection, or
g) using unfair means during the test, or
h) writing irrelevant matter including obscene language or pornographic matter, in the
script(s) , or
i) misbehaving in any other manner in the examination hall, or
j) harassing or doing bodily harm to the staff employed by the Commission for the conduct
of their test, or
k) bringing mobile phone/Communication device in the examination Hall/Interview room.
l) attempting to commit or, as the case may be, abetting the Commission of all or any of
the acts specified in the foregoing clauses may, in addition to rendering himself/herself liable to
criminal prosecution, be liable:
i) to be disqualified by the Commission from selection for which he/she is a candidate,
and/or
ii) to be debarred either permanently or for a specified period:-
• by the Commission from any examination or selection held by them
• by the Central Government from any employment under them, and
iii) if he/she is already in service under Government to disciplinary action under the
appropriate rules.
9. OTHER INFORMATION/INSTRUCTIONS:
a) All candidates whether in Government service or in Government owned industrial or other

similar organizations or in private employment should submit their applications online directly to
the Commission. Persons already in Regular Government service, whether in permanent or
temporary capacity other than casual/adhoc/daily wages/hourly paid/contract basis are however
required to submit a declaration that they have informed in writing to their Head of
Office/Department that they have applied for the selection.
b) The date for determining the eligibility of all candidates in every respect shall be the
closing date for submitting the Online Recruitment Application on the website
http://www.upsconline.nic.in.
c) In respect of equivalent clause in Essential Qualifications, if a candidate is claiming a
particular qualification as equivalent qualification as per the requirement of advertisement, then
the candidate is required to produce order/letter in this regard, indicating the Authority (with
number and date) under which it has been so treated otherwise the Online Recruitment
Application is liable to be rejected.
d) Candidates must, if required, attend a personal interview at such place, as may be fixed
by the Commission. The Commission do not defray the traveling or other expenses of candidates
summoned for interview. They, however, contribute towards those expenses at a rate
corresponding to the amount of the Second Class Mail railway fare by the shortest route to the
place of interview from the Railway Station nearest to the normal place of residence of the
candidate or from which he actually performs the journey, whichever, is nearer to the place of
interview, and back to the same station or the amount of Railway fare actually incurred by the
candidate whichever is less. Details of this will be furnished when they are called for interview.
e) Commission’s contribution towards the traveling expenses in respect of those candidates
who are interviewed at Delhi will be paid on the spot on the date of interview itself provided they
fulfill all the conditions. In respect of those candidates who have been called to be present at
interviews at places other than Delhi, the same will be sent by Money Order later on. Candidates
who do not wish to collect contribution towards TA in cash at Commission’s counter can also get
the same transferred in their respective account. Such candidates will have to submit a cancelled
cheque along with their TA claims to facilitate the transaction’.
f) The Summoning of candidates for interview convey no assurance whatsoever that they
will be selected. Appointment orders to selected candidates will be issued by the Government.
g) Candidates must be in sound bodily health. They must, if selected be prepared to
undergo such medical examination and satisfy such medical authority as Government may
require.
h) Candidates will be informed of the final result in due course through UPSC website/
Employment News and any interim enquiries about the result are therefore, unnecessary and will
not be attended to. The Commission do not enter into correspondence with the candidates
about reasons for their non selection for interview/appointment.
i) The Commission may grant higher initial pay to candidates adjudged meritorious in the
interview.
j) Canvassing in any form will disqualify a candidate.
IMPORTANT
MOBILE PHONES ARE BANNED IN THE CAMPUS OF UPSC EXAMINATION/ INTERVIEW

HALL
a) Government strives to have work force which reflects gender balance and women
candidates are encouraged to apply.
b) In case of any guidance/information/clarification regarding their applications, candidature
etc. candidates can contact UPSC’s Facilitation Counter near gate ‘C’ of its campus in person or
over Telephone No. 011-23385271/011-23381125/011-23098543 on working days between
10.00 hrs and 17.00 hrs.
Formats of PRESCRIBED PROFORMA for various certificates have been made available in the
Commission’s official Website http://www.upsc.gov.in. under Heading Recruitment followed by
Forms of Certificates(link https://www.upsc.gov.in/recruitment) Candidates may download the
same and fill up accordingly.
This is the syllabus issued by UPSC for exam conducted in 2022, so it may be liable to minor change
UNION PUBLIC SERVICE COMMISSION

ADDENDUM – NOTICE TO CANDIDATES
Reference:
(i) 16 vacancies for the post of Assistant Director (Cost), Office of Chief Adviser
Cost, Department of Expenditure, Ministry of Finance [Advt. No. 01/2022 dated
08.01.2022, Vacancy No. 22010102408]. (SC-02, ST-02, OBC-03, EWS-01, UR-08)
(PwBD-01).
(ii) 22 vacancies for the post of Assistant Director (Cost), Office of Chief Adviser
Cost, Department of Expenditure, Ministry of Finance [Advt. No. 09/2022 dated
14.05.2022, Vacancy No. 22050904414]. (SC-03, ST-02, OBC-06, EWS-03, UR-08)
(PwBD-01).
The Commission has decided to conduct an Offline Pen and Paper Based
COMBINED RECRUITMENT TEST for short-listing the candidates for the above
mentioned posts on 28th August, 2022 (SUNDAY) (FORENOON SESSION) from 9.30
A.M to 11.30 A.M. Only those candidates shortlisted in the RT and who fulfill all the
eligibility conditions of the post shall be called for interview.
Centre of Test Centre I. Scheme of the Test:
Code
(a) The test will be of two hours duration.
(b) All questions will carry equal marks.
(c) The test will be objective type questions with

multiple choices of answer.
(d) The medium of the test will be English only.
(e) There will be penalty for wrong answers. Every

wrong answer will carry a deduction of one-third of the
marks assigned to that question. If no answer is marked
for a question, there will be no penalty for that question.
(f) The Test will carry a maximum of 300 marks.
II. Syllabus of the Test:

1) Cost Concepts and Classifications: Cost Objects,
Cost Centres and Cost Unit; Collection, classification,
allocation and apportionment of cost - Material Cost,
Employee Cost, Direct Expenses, Overheads etc.
2) Generally Accepted Cost Accounting Principles

(GACAP), Cost Accounting Standards, Cost Audit,
Companies (Cost Record & Audit) Rules, 2014 as
amended from time to time; Cost Auditing and
Assurance Standards.
3) Methods of Costing: Single Output Costing, Job

Costing, Batch Costing, Contract Costing, Process
Costing, Service Costing.
4) Marginal v. Absorption Costing, Cost-Volume-Profit

analysis, Decision making involving alternative choices.
5) Pricing decisions and Strategies-New Product

Pricing, Monopoly Pricing v. Competitive Pricing, Pricing
of Service Sector
6) Cost Control and Cost Reduction; Cost Control
Techniques- Standard Costing &Variance Analysis;
Budget and Budgetary Control.
7) Transfer Pricing- Methods (Cost Based, Market Price

Based, Negotiated Pricing), Criteria for setting Transfer
Prices, Transfer Price in different situations.
8) Emerging concepts in Cost and Management

Accounting: Life Cycle costing, Activity Based costing,
Learning Curve and its application, Socio-economic
costing, Target costing, Total Quality Management,
Environmental Management Accounting, Six Sigma etc.
Ahmedabad 01 9) Generally Accepted Accounting Principles (GAAPs),

Bhopal 04 Accounting Standards and Ind AS.
Chennai 12
10) Financial Statements and Analysis: Preparation of
Delhi 08
Corporate Financial Statements, Ratio Analysis, Cash
Dispur Guwahati) 09
Flow Analysis.
Jaipur 11
Jammu 34
11) Appraisal of Projects: Capital Budgeting, Cost of
Kochi 24
Capital, Leverage Analysis; Methods of Project
Kolkata 06 Appraisal-Payback Period, Net Present Value (NPV),
Lucknow 26 Financial Internal Rate of Return (FIRR), Economic
Mumbai 05 Internal Rate of Return (EIRR), Benefit Cost Ratio.
Nagpur 13
Port Blair 37 12) Project Management: Project Planning, Project Life
Ranchi 41 Cycle, Gantt Charts, PERT and CPM.
Vishakhapatnam 51
13) Government Accounting: General Principles and
Comparison with Commercial Accounting; Government
Accounting Standards issued by Government
Accounting Standards Advisory Board, Role of
Comptroller and Auditor General of India and Public
Accounts Committee.
14) Goods and Services Tax Act &Rules :Chargeability

of GST, Scope of Supply (Section 7 of CGST Act, 2017
read with Schedule I, II and III), Classification of
Goods and Services under GST, Time, Value and Place
of Supply of Goods and Services, Input Tax Credit
(Eligibility, Blocked Credits, Method of Reversal of
Credits, Recovery of Input Tax Credit), Exports,
Imports and Refunds under GST, Anti-profiteering,
Audit under GST.
15) Customs Law : Classification under Customs, Types

of Duties (Basic customs duty, IGST replacement of
CVD and Special CVD, Protective duties, Safeguard
duty, Countervailing duty on subsidized articles, Anti-
dumping duty), Valuation under Customs of Imported
Goods and Export Goods, Deemed export, Duty
drawback.
16) Companies Act, 2013 with special emphasis on

provisions relating to Declaration and Payment of
Dividend (Chapter VIII and Schedule II) Accounts of
Companies (Chapter IX, Schedule III and Schedule
VII), Audit and Auditors (Chapter X), Government
Companies (Chapter XXIII).
17) Corporate Governance: Overview, Issues and

Concepts, Corporate Governance Practices/Codes in
India, Corporate Governance in state-owned business-
MOU system.
NOTE-I: INTIMATION ABOUT VENUE OF THE RECRUITMENT TEST WILL BE
COMMUNICATED TO THE CANDIDATES IN DUE COURSE.
NOTE-II: RTs AND THE INTERVIEW SHALL CARRY A 75:25 WEIGHTAGE FOR THOSE
CANDIDATES SHORTLISTED OUT OF THE RECRUITMENT TEST AND THOSE WHO
QUALIFY IN THE INTERVIEW.
Standard of suitability for the interview for candidates belonging to various

categories is fixed as under:
General/EWS Category : 50 and above

OBC : 45 and above (on relaxed standards)
SC/ST : 40 and above (on relaxed standards)
PWD (Gen/EWS//OBC/SC/ST) : 40 and above (on relaxed standards)
NOTE-III: NO REQUEST FOR CHANGE OF TEST CENTRE WILL BE ENTERTAINED.

Question Paper for Exam conducted in 2016 for posts vide advt. no. 06/2015 & 51/2016
COST AND MANAGEMENT ACCOUNTANCY

1.
Who among the following is the competent authority to appoint a cost auditor where the Central
Government mandates the audit of cost records?
(a) Members of the Company
(b) Central Government
(c) Board of Directors
(d) State Government concerned
2.
Which one of the following Sections of the Companies Act, 2013 is applicable to the audit of
cost accounts in certain cases?
(a) Section 139
(b) Section 141
(c) Section 148
(d) Section 144
3.
Number of days within which every cost auditor shall forward his / her report referred to in sub-
rule (5) of Rule 6 of the Companies (Cost Records and Audit) Rules 2014 to the Board of
Directors of the company from the closing of the company’s financial year to which the report
relates is:
(a) 90 days.
(b) 120 days.
(c) 150 days.
(d) 180 days.
4.
If there is a casual vacancy in the office of the cost auditor whether due to resignation, death or
removal, the same shall be filled by the Board of Directors within how many days of occurrence
of such a vacancy?
(a) 15 days
(b) 30 days
(c) 45 days
(d) 60 days
5.
Which one of the following is the threshold limit applicable in the case of a multi-products or a
multi-services company under of the Companies (Cost Records and Audit) Rules 2014 as regards
its individual turnover?
(a) Rs. 25 Crore
(b) Rs. 35 Crore
(c) Rs. 50 Crore
(d) Rs. 100 Crore
6.
Which one of the following statements is NOT correct?
(a) There are prescribed formats for maintenance of cost accounting records
(b) Rules for maintenance of cost accounting records are principle-based
(c) Cost auditors have to report any deviations from cost accounting standards
(d) Cost accounting records should determine a true and fair view of the cost of production,
cost of sales and margin of the product / service
7.
As per the Companies (Cost Records and Audit) Rules, 2014, ‘turnover’ does NOT include:
(a) turnover for job work.
(b) sale of scrap.
(c) sale of services.
(d) duties and taxes.
8.
Maintenance of cost accounting records and cost audit of specified products and services are
mandatory wherever the product is:
1. manufactured and 100% captively consumed for production of some other products
which is also covered under the Companies (Cost Records and Audit) Rules, 2014 and is
subject to cost audit.
2. manufactured partly for captive consumption and partly for sale.
3. 100 % captively consumed for production of some other product which is not covered
under the Companies (Cost Records and Audit) Rules, 2014.
Select the correct answer using the code given below:
(a) 2 and 3 only

(b) 1 and 2 only
(c) 1, 2 and 3
(d) 3 only
9.
If sales price and variable costs remain constant but the fixed cost related to a product increases,
what will be the effect on breakeven point and contribution margin?
(a) No effect on both
(b) Increase in breakeven point and no effect on contribution margin
(c) Increase in both
(d) Decrease in both
10.
Which of the following is / are the assumption(s) of the Cost-Volume-Profit analysis?
1. The sales-mix of the product is constant

2. Inventory quantities change during the year
3. The behaviour of both revenues and cost is linear throughout the relevant range of
production
(a) 1, 2 and 3
(b) 1 and 3 only
(c) 2 and 3 only
(d) 1 only
11.
If a firm has relatively high operating leverage, it has relatively:
(a) high variable costs.
(b) high fixed costs.
(c) low operating expenses.
(d) high operating expenses.
12.
Which one of the following is the correct way of determining target costs of a product?
(a) Target selling price less present profit margin
(b) Target selling price less estimated profit margin
(c) Estimated total costs less estimated profit margin
(d) Target selling price less target profit margin
13.
Given, variable cost per unit is Rs. 9, P/V ratio is 25% and monthly fixed cost is Rs. 36,000;
what is the BEP in terms of units?
(a) 10000
(b) 8000
(c) 12000
(d) 4000
14.
Suppose the selling price per unit and variable cost per unit of a product are Rs. 60 and Rs. 35
respectively, and the total fixed cost is Rs. 1,00,000. If the variable cost increases by Rs.5 per
unit, then the additional sales required to reach the breakeven point in terms of units will be:
(a) 1000
(b) 1250
(c) 1500
(d) 2000
15.
If the estimated total costs for manufacturing 1000 units and 1500 units of a product are Rs.
17,000 and Rs.22,000 respectively, what will be the estimated fixed cost during the period?
(a) Rs. 5,000
(b) Rs. 6,000
(c) Rs. 7,000
(d) Rs. 8,000
16.
The sales and profits of a company for two consecutive periods are as follows:
Period I Period II
Profit / Loss (Rs. 1,00,000) Rs. 1,50,000

Sales Rs. 5,00,000 Rs. 10,00,000
If the selling price and cost structure remain same over the periods, the contribution on sales of
Rs. 15,00,000 will be:
(a) Rs. 5,00,000
(b) Rs. 7,50,000
(c) Rs. 10,00,000
(d) Rs. 12,50,000
17.
Suppose the selling price of a product is Rs. 50 per unit, variable cost is Rs. 30 per unit, fixed
cost is Rs. 30 per unit, the total fixed cost during the period is Rs. 1,50,000 and the sales during
the period is Rs. 7,50,000; then what is the margin of safety?
(a) 5000 units
(b) 6000 units
(c) 7500 units
(d) 8500 units
18.
During the year 2015, X Ltd. sold goods worth Rs. 10,00,000 and earned a profit of Rs. 1,00,000.
The company incurred fixed costs of Rs. 3,00,000. If the sales for the year 2016 is estimated at
Rs. 12,00,000, the expected profit of the company is:
(a) Rs. 1,20,000
(b) Rs. 1,80,000
(c) Rs. 2,00,000
(d) Rs. 2,40,000
19.
M invested Rs. 100 lakh in a hotel of 50 rooms. He expects to rent the rooms for 15000 room-
nights a year. Variable cost per room-night is Rs. 100 and fixed cost of the hotel for a year is Rs.
25 lakh. What price should M charge per room night to meet the target return of 20% on
investment?
(a) Rs. 200
(b) Rs. 450
(c) Rs. 300
(d) Rs. 400
20.
Z Ltd. has two divisions, P and Q. Target profit of P is Rs. 100 lakh. P has capacity to produce
20000 units of product K but only 15000 units are produced and sold in the market at Rs. 3,000
per unit. Q received an order for which K would be required as input. Q approaches P for
purchase of 5000 units of K. What price should P charge from Q per unit of K so as to meet its
target profit? (Other details of P are: Fixed cost is Rs. 90 lakh; Variable cost per unit of K is Rs.
2,000)
(a) Rs. 3,000
(b) Rs. 2,800
(c) Rs. 2,500
(d) Rs. 2,000
21.
Which one of the following does NOT pertain to transfer pricing decisions?
(a) Arm’s length price
(b) Advance rulings
(c) Cost- based transfer and market-based transfer prices
(d) Predatory pricing
22.
The identification of the behaviour of the costs in relation to change in the level of activity is an
important pre-requisite for which one of the following?
(a) Flexible budget
(b) Life cycle costing
(c) Fixed budget
(d) Absorption costing
23.
Which one among the following is the starting point in the process of preparation of various
functional budgets?
(a) Formation of budget committee
(b) Identification of principal budget factor
(c) Establishment of budget centres
(d) Appointment of budget controller
24.
Which of the following management techniques is / are practised under budgetary control
system?
1. Participative management
2. Management by objective
3. Management by exception

(a) 1 only
(b) 1 and 2 only
(c) 2 and 3 only
(d) 1, 2 and 3
25.
Suppose the inspection costs in a firm at 50% of its capacity (production level 5000 units) are Rs.
30,000. These are variable to the extent of 50%. What will be the inspection costs at 80% level
of capacity?
(a) Rs. 60,000
(b) Rs. 45,000
(c) Rs. 39,000
(d) Rs. 40,000
26.
Suppose the units of a product are produced at the rate of 3 units per useful direct labour hour.
Direct labour idle time is 10% of hours paid for. Sales of 500 units are budgeted and finished
goods stock is expected to rise by 40 units. The budgeted direct labour hours for the production
would be:
(a) 1620
(b) 162
(c) 200
(d) 180
27.
Which one of the following is a principal budget factor?
(a) The item or factor having high influence on cost
(b) A factor which is common to all budget centres
(c) A factor which limits the activities of a firm
(d) A factor which can be controlled by the manager of a budget centre
28.
A perfect coordination and unity of direction is achieved in all functional activities through
budgetary plans by which one of the following?
(a) Production manager
(b) Sales manager
(c) Budget controller
(d) H R manager
29.
In making a production budget, a company takes into account 40% of sales forecast for the next
month, while the remaining is to be produced in the month under consideration. Given the
following four-monthly sales forecasts, the production budget for the month of June is:
Forecast for May to August 2016
Period May June July August

Sales (Units) 20000 24000 30000 18000
(a) 21600
(b) 26400
(c) 20000
(d) 28000
30.
Given, EBIT = 4,00,000
EBT = 3,00,000
Sales = 20,00,000
Which of the following is / are correct?

1. DFL is 1.33
2. Interest coverage ratio is 3
3. Operating profit margin is 20%

(a) 1, 2 and 3
(b) 1 and 2 only
(c) 1 and 3 only
(d) 3 only
31.
If velocity of stock is 2 months, annual sales amount to Rs.6 lakh at 20% gross profit margin and
opening stock is Rs.60,000; what is the closing stock value?
(a) Rs. 60,000
(b) Rs. 70,000
(c) Rs. 80,000
(d) Rs. 1,00,000
32.
If MOS is 25%, then which one of the following is correct?
(a) DOL < 0.25
(b) DOL > 0.25
(c) DOL = 4
(d) DOL = ¼
33.
A firm has generated Rs. 4,00,000 EBIT upon an investment of Rs. 24,00,000 by pooling equal
proportion of 10% debentures and equity shares of Rs. 10 each. If the corporate tax rate is 25%,
what is the EPS of the firm?
(a) Rs. 10.00
(b) Rs. 6.00
(c) Rs. 3.33
(d) Rs. 1.75
34.
Altman’s multiple discriminate analysis of Z score is a useful tool for predicting:
(a) stock price movement.
(b) corporate bankruptcy.
(c) value of a derivative.
(d) total value of the firm.
35.
A firm has maintained a current ratio of 2.5 : 1 and a quick ratio of 2 : 1. If its current liabilities
are Rs. 5,00,000; what is the value of its inventories?
(a) Rs. 12,50,000
(b) Rs. 2,50,000
(c) Rs. 10,00,000
(d) Rs. 7,50,000
36.
The cash flows from operating activities before interest and tax is divided by interest paid to get:
(a) interest coverage ratio only.
(b) cash coverage ratio only.
(c) both cash coverage ratio and interest coverage ratio.
(d) cash reserve ratio.
37.
What is the market price per share of X Ltd. if price earnings ratio is 15, dividend payout ratio is
60% and dividend per share is Rs. 12?
(a) Rs. 180
(b) Rs. 108
(c) Rs. 300
(d) Rs. 360
38.
For an input of 3000 kg of material introduced in the process, the normal loss is 5%. If the actual
production from the process is 2600 kg, the abnormal loss is:
(a) 150 kg
(b) 250 kg
(c) 400 kg
(d) 500 kg
39.
Consider the following:
Opening work-in-progress : 2000 units (Degree of completion 80%)

Units introduced and completed : 5000 units
Closing work-in-progress : 3000 units (Degree of completion 80%)
Which of the following is the equivalent production under the FIFO method in process costing?
(a) 7000 units
(b) 7800 units
(c) 8000 units
(d) 3000 units
40.
While working out the cost of production under process costing method, normal loss is absorbed
by:
(a) normal output.
(b) units introduced.
(c) actual output.
(d) costing profit and loss account.
41.
When by-product is used by the manufacturer as raw material for some other process, which one
of the following methods of valuation of by-product should be used?
(a) Sale value method
(b) Other income method
(c) Opportunity cost method
(d) Zero value method
42.
Sometimes the processing of a particular raw material may result in the output of two or more
products of equal importance and none of them can be termed as a major product. Such products
are called:
(a) co-products.
(b) joint products.
(c) main products.
(d) by-products.
43.
Which one of the following is the appropriate costing method where services are rendered or
services are offered for sale?
(a) Operation costing
(b) Activity based costing
(c) Process costing
(d) Operating costing
44.
If BEP = 6000 units, Shut down point = 3600 units and contribution per unit is Rs 10; which one
of the following statements is correct?
(a) Avoidable fixed cost is Rs. 60,000
(b) Avoidable fixed cost is Rs. 36,000
(c) Avoidable fixed cost is Rs. 24,000
(d) Unavoidable fixed cost is Rs. 36,000
45.
A manufacturing firm is weighing three options to produce and sell two standard products,
namely X and Y as under:
Option I : 2000 units of X and 3000 units of Y

Option II : 3000 units of X and 2000 units of Y
Option III : 2500 units of X and 2500 units of Y
If the variable cost per unit of X is Rs. 400 and that of Y is Rs. 500 and if selling price per unit of
X is Rs. 700 and that of Y is Rs.750, which one of the following options should the firm exercise
irrespective of the level of annual fixed cost?
(a) Option I
(b) Option II
(c) Option III
(d) None
46.
A firm is currently selling 6000 units of a standard product at Rs.200 per unit with a variable cost
of Rs. 120 per unit and a fixed cost of Rs. 80,000. If the firm decides to reduce its selling price
by 10%, how many additional units must the firm sell to maintain its current performance
measured in terms of profit?
(a) 2000 units
(b) 4000 units
(c) 6000 units
(d) 8000 units
47.
A firm has reported its profits over last two years as Rs. 50,000 and Rs. 70,000 respectively with
corresponding sales of Rs. 2,50,000 and Rs. 3,00,000 for the said period. What shall be the
firm’s required sales to earn a profit of Rs. 1,00,000?
(a) Rs. 3,50,000
(b) Rs. 3,75,000
(c) Rs. 4,00,000
(d) Rs. 4,25,000
48.
In the context of Break Even Analysis, greater the angle of incidence, the higher is the:
(a) value of the firm.
(b) managerial efficiency of the firm.
(c) investment opportunity of the firm.
(d) profit making ability of the firm.
49.
The margin of safety in sales value of a firm that is selling 5000 units of a standard product at
Rs. 300 per unit with direct material, direct labour, variable overhead and fixed overhead cost per
unit of Rs. 100, Rs. 80, Rs. 40 and Rs. 30 respectively is:
(a) Rs. 15,00,000
(b) Rs. 3,75,000
(c) Rs. 9,37,500
(d) Rs. 5,62,500
50.
By making and selling 4000 units of a standard product, a company incurs a loss of Rs. 2 per unit
whereas for 6000 units the company earns a profit of Rs. 2 per unit. The contribution per unit is:
(a) Rs. 2
(b) Rs. 4
(c) Rs. 6
(d) Rs. 10
51.
A company estimates a loss of Rs. 10,000 for producing 5000 units a month. Fixed cost per
month amounts to Rs. 60,000 and selling price per unit is Rs. 20. If the company doubles the
monthly output, selling price will fall down to Rs. 19, what will be the profit or loss for the
month in that eventuality?
(a) Loss of Rs. 20,000
(b) Profit of Rs. 20,000
(c) Loss of Rs. 30,000
(d) Profit of Rs. 30,000
52.
Consider the following data:
Product P Q R
Contribution per unit 10 4 18
Machine hour per unit 2 2 3
(Limiting factor)
Which one of the following is the correct order of preference?

(a) P rank 1; Q rank 2; and R rank 3
(b) P rank 3; Q rank 2; and R rank 1
(c) P rank 2; Q rank 3; and R rank 1
(d) P rank 2; Q rank 1; and R rank 3
53.
Consider the following information:
Output (units) Total cost per unit (Rs.)
2000 10
3000 9
Which one of the following is the selling price per unit if the firm attains the BEP at 4000 units?
(a) Rs. 8.00
(b) Rs. 8.50
(c) Rs. 9.00
(d) Rs. 10.00
54.
Company Z uses a certain component for producing a certain product. The company purchases
the component from the market at a price of Rs 15 per unit. The company has an alternative
option of manufacturing the component with an additional fixed cost of Rs. 60,000 per month
and variable cost of Rs. 12 per unit. The company should continue to buy the component from
the market if its monthly requirement is:
(a) 15000 units
(b) 21000 units
(c) 24000 units
(d) 25000 units
55.
The monthly demand of a product in the domestic market is as follows:
Price per unit (Rs.) Quantity demanded (Units)
30 3000
25 4000
Company P produces 3000 units of the product a month operating at 75% capacity. The company
is planning to run at full capacity and to sell the products in any of the following three alternative
plans:
Plan A : To sell all 4000 units in domestic market

Plan B : To sell all 4000 units in foreign market at Rs.24 per unit
Plan C : To sell 3000 units in domestic market and 1000 units in foreign market at Rs.22
per unit
Which one of the following alternatives would maximize profits of the Company if monthly
fixed cost is Rs. 36,000 and variable cost is Rs. 15 per unit?
(a) Plan A
(b) Plan B
(c) Plan C
(d) To operate at the existing 75% capacity
56.
A manufacturing firm is presently producing and selling 10000 units of a product at Rs. 500 per
unit in the domestic market. The fixed cost per unit at the current level of operation is Rs. 150
and variable cost is Rs. 300 per unit. The firm has received an export order for supply of 5000
units of the product at Rs. 400 per unit. After meeting the domestic demand, if the firm accepts
the export offer, the profit of the firm is expected to:
(a) increase by Rs. 5,00,000.
(b) decrease by Rs. 5,00,000.
(c) increase by Rs. 2,50,000.
(d) decrease by Rs. 2,50,000.
57.
Operating results of X Ltd. for the year 2015 are given below:
Product I II III
Sales (Rs.) 2,00,000 3,00,000 4,00,000
Variable Cost (Rs.) 1,50,000 2,50,000 2,80,000
Identifiable Fixed Cost (Rs.) 50,000 60,000 70,000
Profit / Loss (Rs.) 0 (10,000) 10,000
On the basis of the above the company should decide to:

(a) discontinue product I only.
(b) discontinue product II only.
(c) discontinue both product I and product II.
(d) discontinue none of the three products.
58.
B Ltd. supplies the following information relating to its three products – P, Q and R:
Product P Q R
Selling price per unit (Rs.) 100 120 150
Variable cost per unit (Rs.) 80 100 120
Raw materials requirement per unit 4 kg 3 kg 3 kg
Demand (units) 5000 4000 5000
If only 21000 kg of raw materials are available, the company should manufacture and sell:
(a) 5000 units of P.
(b) 4000 units of Q and 2250 units of P.
(c) 4000 units of Q and 3000 units of R.
(d) 5000 units of R and 2000 units of Q.
59.
Standard costing is NOT suitable for industries where:
(a) each job differs in its work contents and specifications.
(b) mass production of standardized products are carried out.
(c) methods, operations and processes are standardized and repetitive in nature.
(d) a proper classification of costs into fixed and variable; relevant and irrelevant;
controllable and uncontrollable, etc. are followed.
60.
The portion of fixed overhead volume variance which arises due to the actual output being
different from the standard output is known as:
(a) Fixed overhead efficiency variance.
(b) Fixed overhead capacity variance.
(c) Fixed overhead calendar variance.
(d) Fixed overhead rate variance.
61.
A factory operates a standard costing system, where 4000 kg of raw material at the rate of Rs. 6
per kg were used for a product resulting in material price variance of Rs. 6,000 (A) and usage
variance of Rs. 3,000 (F). The standard material cost of actual production for the said factory
was:
(a) Rs. 21,000
(b) Rs. 24,000
(c) Rs. 27,000
(d) Rs. 30,000
62.
The standard variable overhead cost of a product is Rs. 10, i.e. 5 hours at the rate of Rs. 2 per
hour. In a certain month, it took 1800 hours at a cost of Rs. 4,200 to manufacture 400 units. The
variable overhead expenditure and efficiency variances respectively are:
(a) Rs. 600 (F) and Rs. 400 (F)
(b) Rs. 600 (A) and Rs. 400 (F)
(c) Rs. 600 (F) and Rs. 400 (A)
(d) Rs. 600 (A) and Rs. 400 (A)
63.
A factory has a capacity utilization ratio of 90% and its activity ratio is 99%. Which one of the
following is the efficiency ratio?
(a) 120%
(b) 110%
(c) 100%
(d) 90%
64.
If fixed overhead expenditure variance is favourable, it means the actual fixed overhead cost is:
(a) less than budgeted fixed overhead cost.
(b) more than budgeted fixed overhead cost.
(c) less than standard fixed overhead cost for actual production.
(d) greater than standard fixed overhead cost for actual production.
65.
Consider the following information of a firm:
Standard price per unit of raw material = Rs. 6.40

Actual quantity of raw materials = 2000 kg
Standard quantity for actual production = 2500 kg
Material price variance (favourable) = Rs. 800
Which one of the following is the actual price per unit of raw materials?
(a) Rs. 6.80
(b) Rs. 6.60
(c) Rs. 6.40
(d) Rs. 6.00
66.
The standard which can be attained under the most favourable conditions is known as:
(a) Attainable or Expected Standard.
(b) Basic Standard.
(c) Normal Standard.
(d) Ideal Standard.
67.
To complete a job, 80 labour hours have been used. The standard rate of wages is Rs. 50 per hour
and actual rate is Rs. 55. If the labour efficiency variance is Rs. 500 (adverse), the standard
labour hour for the job is:
(a) 60
(b) 70
(c) 80
(d) 90
68.
For manufacturing a product, the standard is specified as: 2 kg of raw materials per unit of the
product at the rate of Rs. 5 per kg of raw material. During a particular period, if 1000 units of the
product are manufactured, using 1900 kg of raw material at Rs. 6 per kg, the material cost
variance will be:
(a) Rs. 500 (Favourable)
(b) Rs. 600 (Adverse)
(c) Rs. 1100 (Adverse)
(d) Rs. 1400 (Adverse)
69.
What does a favourable labour efficiency variance indicate?
(a) Labour rates were higher than the standard rates
(b) Inexperienced labour was used, causing the rate to be lower than standard
(c) More labour was used than standard requirement
(d) Less labour was used than standard requirement
70.
To secure continuity of production, the reorder level is set at:
(a) EOQ.
(b) Safety stock.
(c) Average consumption in average lead time.
(d) Maximum consumption in maximum lead time.
71.
Abnormal material loss due to breakage, theft, fire, flood, abnormal evaporation etc. are charged
to:
(a) Direct material cost.
(b) Indirect material cost.
(c) Prime cost.
(d) Costing profit and loss account.
72.
When the price of material is rising, which one of the following methods of valuing stocks gives
the highest gross profit?
(a) Simple average method
(b) Weighted average method
(c) LIFO
(d) FIFO
73.
If consumption of raw materials varies from 400 units to 1000 units a week; lead time varies
from 4 weeks to 8 weeks; and ordering quantity is 2400 units, then the maximum stock level is:
(a) 10400 units.
(b) 8800 units.
(c) 8000 units.
(d) 6400 units.
74.
Which one of the following is NOT considered as a part of valuation of closing inventory?
(a) Stock of raw materials including stores and spares
(b) Consumption of raw materials
(c) Goods in transit under F.O.B. terms
(d) Stock of finished goods
75.
If the total ordering cost is higher than the total carrying costs, it means ordering quantity:
(a) is greater than EOQ.
(b) is less than EOQ.
(c) is equal to EOQ.
(d) can be either greater than or less than EOQ.
76.
The average stock level of the materials to be maintained by a manufacturing firm is determined
by:
(a) maximum consumption × maximum re-order period.
(b) average consumption.
(c) ½ (minimum level + maximum level).
(d) normal consumption × maximum re-order period.
77.
A document showing the comprehensive list of materials required for a particular product / job is
known as:
(a) Material purchase requisition.
(b) Material transfer note.
(c) Material inspection note.
(d) Bill of material.
78.
Which one of the following is NOT a method of pricing of issue of material for production?
(a) Simple average cost method
(b) Periodic average cost method
(c) Marginal cost method
(d) Weighted average cost method
79.
SR Ltd has been offered a choice to buy a machine out of X and Y. The relevant information
regarding these machines are as under:
Machine X Y
Selling price (Rs.) 50 50
Variable cost per unit (Rs.) 30 25
Fixed cost per annum (Rs.) 2,00,000 3,00,000
Estimated output per annum (Units) 25000 25000
From the above identify the indifference level of output at which both machines earn equal
profit.
(a) 20000 units
(b) 15000 units
(c) 10000 units
(d) 5000 units
80.
Suppose the monthly demand for a product is 2000 units, setup cost per batch is Rs. 120, cost of
manufacturing per unit is Rs. 20 and rate of interest is 20% per annum, what is the economic
batch quantity in terms of units?
(a) 1000
(b) 1200
(c) 1500
(d) 1800
81.
Given below are the details of a shoe manufacturing company:
Production capacity : 6500 pairs per month

Opening inventory : 200 pairs
Expected regular sales : 6000 pairs per month
Selling price : Rs. 500 per pair
Variable production cost : Rs. 240 per pair
Variable selling cost : Rs. 60 per pair
The company received an order from a store to buy 1000 pairs. This order is over and above the
regular sales and is to be supplied within 30 days. For this order, the variable selling costs will
come down to Rs. 10 per unit. What should be the minimum price per pair to accept this offer
without affecting profits of the company?
(a) Rs. 250
(b) Rs. 310
(c) Rs. 300
(d) Rs. 500
82.
Given below are the details of a shoe manufacturing company:
Production capacity : 6500 pairs per month
Opening inventory : 200 pairs
Expected regular sales : 6000 pairs per month
Selling price : Rs. 500 per pair
Variable production cost : Rs. 240 per pair
Variable selling cost : Rs. 60 per pair
The company received an order from a store to buy 1000 pairs. This order is over and above the
regular sales and is to be supplied within 30 days. For this order, the variable selling costs will
come down to Rs. 10 per pair. What should be the amount of additional profit if this special offer
of 1000 units is at the rate of Rs.400 per pair?
(a) Rs. 1,50,000
(b) Rs. 1,00,000
(c) Rs. 90,000
(d) Rs. 50,000
83.
A truck having a capacity of 5 tonnes of goods normally carries 80% of the load on the outward
journey and 40% of the load on inward journey. The distance is 300 km for one side. It takes 2
days to complete the round trip. The truck is on the road for 300 days in a year. Which one of the
following is the total tonne-km in a year?
(a) 270000
(b) 300000
(c) 360000
(d) 400000
84.
A company is currently buying a component from a local supplier at Rs. 15 each. It is
considering buying and installing a semi-automatic machine for manufacturing this component
which would involve an annual fixed cost of Rs. 9,00,000 and a variable cost of Rs. 6 per
manufactured component. What would be the annual volume (in units) required to justify the
switchover from outside purchase to own manufacture?
(a) 100660
(b) 150000
(c) 100000
(d) 60000
85.
If the monthly output increases within relevant range, then:
(a) per unit fixed cost remains constant and per unit variable cost varies.
(b) per unit variable cost remains constant and per unit fixed cost varies.
(c) both variable cost per unit and fixed cost per unit vary.
(d) both variable cost per unit and fixed cost per unit remain constant.
86.
According to the theory of constraints, optimizing use of a constraint requires manufacturing the
product with the:
(a) highest profit per unit.
(b) shortest production time.
(c) highest contribution margin.
(d) highest contribution margin per unit of the constrained resources.
87.
Which one of the following techniques does NOT consider time value of money in assessing a
long term investment proposal?
(a) Profitability Index
(b) Internal Rate of Return
(c) Accounting Rate of Return
(d) Net Present Value
88.
The cash inflows used for assessing the desirability of an investment proposal is calculated by:
(a) adding depreciation to operating profit before tax.
(b) deducting depreciation from earnings before depreciation, interest and tax.
(c) adding depreciation to profit before tax.
(d) deducting depreciation from terminal cash flows.
89.
If the cost of capital is less than IRR, then:
(a) NPV < 0.
(b) Discounted payback period = Traditional payback period.
(c) NPV = 0.
(d) NPV > 0.
90.
Which one of the following statements is NOT true?
(a) Payback period is greater than discounted payback period
(b) If IRR is equal to cost of capital, NPV is less than zero
(c) If NPV is equal to zero, discounted payback period is equal to the life of the product
(d) Higher the rate of discounting lower is the NPV
91.
Consider the following data:
Project NPV (Rs. ’000) I (Rs. ’000)

A 15 60
B 20 100
C 25 150
Given that NPV = PV – I and PI = PV / I, where PV is the present value of future net cash
inflows and I is the initial investment on a project. Based on the data furnished above, which one
of the following statements is correct?
(a) Project A is recommended based on PI criterion
(b) Project B is recommended based on NPV criterion
(c) Project C is recommended based on PI criterion
(d) Project A is recommended based on NPV criterion
92.
Data about two projects are given below:
Project X Y
NPV (Rs. ’000) 200 300
IRR 15% 10%
As there is conflict between NPV and IRR, one can use:

(a) NPV criterion and select X as NPV is lower.
(b) NPV criterion and select Y as NPV is higher.
(c) IRR criterion and select X as IRR is higher.
(d) IRR criterion and select Y as IRR is lower.
93.
Suppose the IRR of a project is 12.5% and the NPV of the project is zero. Which one of the
following statements about the project is correct?
(a) Cost of capital is less than 12.5%
(b) Cost of capital > IRR
(c) Cost of capital is 12.5%
(d) Discounted payback period is less than the life of the project
94.
Under life cycle costing, which one of the following will NOT be considered as the costs of a
product?
(a) Operating costs over the life cycle
(b) Penalties for violation of environmental norms
(c) Costs of launching the product
(d) Costs of design, research and development of the product
95.
If the cash inflows are uniform over the life of the asset and life of the asset is fairly long,
payback reciprocal may provide an approximate value of:
(a) payback period.
(b) payback profitability.
(c) net present value.
(d) internal rate of return.
96.
Which one of the following is NOT ordinarily related to capital budgeting decisions?
(a) Time value of money
(b) Cost of capital
(c) Employee turnover
(d) Net cash flow
97.
A firm is going to purchase a machine costing Rs. 5,00,000. If it has an expected life of 5 years
and the firm expects to generate Rs. 1,50,000 per annum as net cash inflow, the payback period
will be:
(a) less than 2 years.
(b) less than 3 years.
(c) more than 3 years but less than 4 years.
(d) more than 4 years but less than 5 years.
98.
The cost of an asset is Rs. 4,00,000. If the profitability index is 1.40, the NPV will be:
(a) Rs. 1,60,000
(b) Rs. 2,86,000
(c) Rs. 4,60,000
(d) Rs. 5,60,000
99.
Which one of the following is the role of the presentation server in a multi-tier ERP architecture?
(a) Database management
(b) Hosting application logic
(c) User interface management
(d) A-B logistic support system
100.
Which one of the following is NOT a business intelligence application?
(a) Data warehouse
(b) Data mining
(c) Supply chain management
(d) Data analysis
101.
Which one of the following ERP implementation costs is NOT considered a hidden
implementation cost?
(a) User training cost
(b) Integration and training cost
(c) Data conversion and migration
(d) ERP software cost
102.
Which one of the following is NOT a valid parameter for testing ERP system implementation?
(a) Profile of vendor
(b) Database connection pool size
(c) Data back up support
(d) Data migration support
103.
The PERT gives answer to the following questions EXCEPT:
(a) When will the project be finished?
(b) When is each individual part of the project scheduled to start and finish?
(c) Which parts of the project must be finished on time?
(d) What will be the lowest cost to complete the project?
104.
The Maximal-Flow Problem can be defined as a project network in which:
(a) there is one source mode and one output mode.
(b) there is one source mode and multiple output modes.
(c) there are multiple source modes and one output mode.
(d) there are multiple source modes and multiple output modes.
105.
Which one of the following is a major limitation of GANTT charts in a project management?
(a) Visual portrayal is not given
(b) Major activities involved are not indicated
(c) Work breakdown structure is relied upon
(d) Timing of activities is not shown
106.
CPM was developed by:
(a) Navy Special Projects Office, USA
(b) A K Erlang
(c) J E Kelly and M R Walker
(d) F L Hitchcock
107.
In PERT / CPM, ‘Forward Pass’ is a process moving from:
(a) left to right in a network to define all the earliest start and finish time.
(b) right to left in a network to define all the earliest start and finish time.
(c) left to right in a network to define all the latest start and finish time.
(d) right to left in a network to define all the latest start and finish time.
108.
According to CAS - 21, quality control cost shall NOT include:
(a) cost of resources consumed in quality control activities.
(b) cost of resources from outside for quality control activities.
(c) appraisal cost.
(d) finance cost, incurred in connection with self generated or procured resources.
109.
For ascertainment of cost of any cost object, any subsidy, grant or incentive received or
receivable with respect to production or operation overhead:
(a) shall be added to cost.
(b) shall be reduced from cost.
(c) shall be ignored.
(d) may be reduced or added on a case to case basis.
110.
According to CAS – 11, which one of the following will NOT form part of the administrative
overheads?
(a) Depreciation on the cost of software
(b) Legal expenses
(c) Fines, penalties, damages and similar levies paid to statutory authorities / third parties
(d) Cost of administrative services procured from outside
111.
According to CAS – 6, the forex component of imported material cost shall be converted at the
rate on the date of:
(a) receipt of imported material.
(b) transaction.
(c) issue of material.
(d) production of final product.
112.
A consignment of chemical ‘A’ was received. The invoice gave the following details:
Purchase Value : 4 tonnes @ Rs.5 per kg
Sales Tax : Rs. 1,800
Freight : Rs. 1,600
A shortage of 1 quintal was noticed during transit and it was considered normal. As per generally
accepted cost accounting principles for material cost, what rate would you adopt for pricing
issues assuming a provision of 20% towards further deterioration?
(a) Rs. 7.50
(b) Rs. 7.00
(c) Rs. 6.50
(d) Rs. 6.00
113.
According to CAS – 2, what is the term used for the maximum productive capacity as per the
manufacturer’s specification of machines / equipment?
(a) Licenced capacity
(b) Installed capacity
(c) Normal capacity
(d) Actual capacity
114.
A factory has the capacity to produce either 8000 units of product X or 7000 units of product Y
or 10000 units of product Z. Only one product can be produced in a particular period. The
contribution per unit of X, Y and Z are Rs. 25, Rs. 22 and Rs. 16 respectively. As per CAS – 1,
the opportunity cost of producing X would be:
(a) Rs. 1,60,000
(b) Rs. 1,54,000
(c) Rs. 3,14,000
(d) Rs. 2,00,000
115.
A firm is currently manufacturing a product which is selling at Rs. 400 per unit at a profit of 25%
on cost. However, the market survey indicates that the selling price has to be reduced to Rs. 380
due to increased competition. If the firm wants to earn the same amount of profit per unit, what
will be the target cost per unit based on the selling price of Rs. 380 per unit?
(a) Rs. 300
(b) Rs. 304
(c) Rs. 320
(d) Rs. 350
116.
If the manufacturing cycle efficiency is 0.7 and the total manufacturing time is 56 minutes, then
the value added manufacturing time (in hours) is:
(a) 40.2
(b) 56.7
(c) 39.2
(d) 55.3
117.
‘Balanced Scorecard’, a comprehensive measure of business performance, was developed by:
(a) Kaplan and Cooper.
(b) Kaplan and Norton.
(c) Horngren and Foster.
(d) Norton and Horngren.
118.
Multiple cost drivers are used in:
(a) Volume-based traditional costing system.
(b) Activity-based costing system.
(c) Target costing system.
(d) Life cycle costing system.
119.
Total quality costs mean:
(a) Costs of conformance to quality.
(b) Costs of failure.
(c) Total costs of prevention of failure and cost of failure.
(d) Total costs of conformance and cost of non- conformance.
120.
Activity Based Costing (ABC) system is the most appropriate in a firm where:
(a) only a single product is manufactured and insignificant amount of overhead is incurred.
(b) multiple products are manufactured and amount of overhead is insignificant.
(c) only a single product is manufactured but very high amount of overhead is incurred.
(d) multiple products are manufactured and amount of overhead is also very high.
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Answer Key for Exam conducted in 2016 for posts vide advt. no. 06/2015 & 51/2016
Question Paper for Exam conducted in 2019 for posts vide advt. no. 20/2018
CBRT 20.10.2019
CMA
1.
The verification of the correctness of cost accounts and of the adherence to the cost
accounting plan is termed as:
(a) management audit.
(b) internal audit.
(c) cost audit.
(d) cost control.
2.
If Project ‘X’ has a net present value (NPV) of ₹ 8,00,000 and Project ‘Y’ has a NPV of
₹ 12,00,000, what is the opportunity cost if Project ‘Y’ is selected?
(a) ₹ 8,00,000
(b) ₹ 12,00,000
(c) ₹ 20,00,000
(d) ₹ 10,00,000
3.
In how many years cost of small assets purchased shall be written off as per the accounting
policy?
(a) 5 years
(b) In the period in which they were purchased
(c) 7 years
(d) Full life of the asset
4.
Which one of the following is NOT an objective of Responsibility Accounting?
(a) Breaking down of organizational goals into small goals
(b) Performance evaluation
(c) Prompt corrective action
(d) Transfer price management
5.
Who among the following CANNOT be appointed as a Cost Auditor?
(a) A cost accountant as defined under Section 2(28) of the Companies Act, 2013
(b) A cost accountant who holds a valid certificate of practice under sub-Section (1) of
Section (6) of Cost and Works Accountants Act, 1959
(c) A firm of cost accountants
(d) Any graduate certified by the Ministry of Corporate Affairs
6.
As per the Institute of Cost Accountants of India, which one of the following is a quality of a
good internal auditor?
(a) Loyalty towards the Management
(b) Risk averter
(c) Right attitude
(d) Loyalty towards the shareholders
7.
Which one of the following is NOT a type of cost audit?
(a) Cost audit to assist management
(b) Cost audit on behalf of trade association
(c) Cost audit on behalf of a customer
(d) Cost audit to assist an employee
8.
Which one of the following is NOT a function of a cost auditor?
(a) Examining inventory
(b) Examining stores issue procedure
(c) Physically verifying work-in-progress
(d) Preparing capital expenditure budget
9.
A person is NOT eligible for appointment as a cost auditor if he has business relationship
with:
1. the company.
2. a subsidiary of the company.
3. a holding company of the company.
(a) 1 only
(b) 1 and 2 only
(c) 1, 2 and 3
(d) 2 and 3 only
10.
Which of the following class / classes of company / companies shall be required to appoint an
internal auditor or a firm of internal auditors?
1. Every listed company with net worth exceeding ₹ 50 crore
2. Every listed company
3. Every unlisted company with paid up share capital of ₹ 10 crore
(a) 1
(b) 2 only
(c) 3 only
(d) 2 and 3
11.
Which of the following shall be absorbed in material cost?
(a) Finance costs incurred in connection with the acquisition of materials
(b) Costs of spares which are specific to an item of equipment
(c) Losses due to evaporation before the material is received
(d) Penalty levied by transport
12.
“Manufacturing Activity” includes any act, process or method employed in relation to Cost
Accounting (Records) Rules; except:
(a) harboring.
(b) docking.
(c) stripping.
(d) recording.
13.
The term “Product” under Cost Accounting (Records) Rules includes:
1. tangible goods.
2. intangible goods.
3. idea.
(a) 1 only
(b) 1 and 2 only
(c) 2 and 3 only
(d) 1, 2 and 3
14.
The cost records shall be maintained in accordance with the:
(a) Cost Accounting Principles and Cost Accounting Standards.
(b) Generally Accepted Accounting Principles.
(c) Indian Accounting Standards.
(d) International Financial Reporting Standards.
15.
Which one of the following is NOT included in the meaning of “Turnover” in relation to the
Companies (Cost Records and Audit) Rules, 2014?
(a) Realization made from sales
(b) Realization made on account of service rendered
(c) Duties and taxes
(d) Turnover from job work
16.
The Form CRA–1 requires cost records to be maintained under specified headings that do
NOT include:
(a) utilities.
(b) overheads.
(c) quality control expenses.
(d) managerial remuneration.
17.
Which one of the following is NOT a requirement of Cost Accounting (Records) Rules
applicable to various industries in India?
(a) Records for by-products
(b) Computation of variances
(c) Statistical data
(d) Records for promotion
18.
The Cost Auditor should verify which one of the following areas of work-in-progress?
(a) Quantity shown in job-cards of uncompleted work
(b) Bin-card
(c) Stock level
(d) EOQ
19.
Quality assurance includes:
(a) establishing the quality standards.
(b) establishing the production standards.
(c) avoiding defects.
(d) avoiding duplication.
20.
Capital rationing refers to:
(a) borrowings at a concessional rate.
(b) designing an optimal capital structure.
(c) a situation where the firm is constrained not to take up all the investment
opportunities.
(d) a rational distribution of divisible profits.
21.
Sales : ₹ 25,000
Fixed cost : ₹ 20,000
Variable cost : ₹ 15,000
How much the sales must be increased for the company to break even?
(a) ₹ 25,000
(b) ₹ 40,000
(c) ₹ 50,000
(d) ₹ 60,000
22.
‘Z’ Ltd. makes a single product which it sells for ₹ 16 per unit. Fixed costs are ₹ 48,000 per
month and the product has a contribution to sales ratio of 30%. In a month when actual sales
were ₹ 2,24,000, ‘Z’ Ltd’s margin of safety, in units was:
(a) 2000
(b) 4000
(c) 10000
(d) 14000
23.
If at breakeven point, fixed cost per unit amounts to ₹8, then what will be the amount of
profits when actual sales are 1000 units in excess of break even sales and variable cost per
unit amounts to ₹ 7?
(a) ₹ 8,000
(b) ₹ 7,000
(c) ₹ 15,000
(d) Cannot be determined
24.
What is the amount of profit when margin of safety is 40%, breakeven sales ₹ 1,20,000 and
fixed cost ₹ 48,000?
(a) ₹ 48,000
(b) ₹ 19,200
(c) ₹ 32,000
(d) Cannot be determined
25.
How can the profit- volume ratio be improved?
1. Increasing the sales volume
2. Decreasing the variable cost per unit
3. Decreasing the total fixed cost
4. Increasing selling price per unit
(a) 1, 2 and 4
(b) 2 and 4 only
(c) 2, 3 and 4
(d) 1 and 3
26.
The profit volume ratio of ‘X’ Ltd. is 50% and the margin of safety is 40%. Which one of the
following is the net profit if sales volume is ₹ 2,50,000?
(a) ₹ 1,25,000
(b) ₹ 1,00,000
(c) ₹ 75,000
(d) ₹ 50,000
27.
Profit volume ratio will fall if:
1. selling price per unit falls
2. variable cost per unit falls
3. fixed cost rises
4. variable cost per unit rises
(a) 1 only
(b) 1 and 2
(c) 1 and 4
(d) 3
28.
Consider the following statements:
1. Variable cost per unit is fixed
2. Fixed cost per unit is variable
3. Total fixed cost varies with the length of the period of production
4. Fixed cost remains unchanged for change in the volume of production
Which of the statements given above is / are correct?
(a) 4 only
(b) 1, 2, 3 and 4
(c) 3 and 4 only
(d) 1 and 2 only
29.
Material cost and factory cost are ₹ 2,42,000 and ₹ 4,10,000 respectively. If factory
overheads are absorbed at 40% on direct wages, then the amount of factory overheads
absorbed are:
(a) ₹ 80,000
(b) ₹ 98,000
(c) ₹ 72,000
(d) ₹ 48,000
30.
If BEP is ₹ 35,00,000 at 70% level of sales and the profit is ₹ 5,25,000 at 100% level of
sales, what is the P/V ratio?
(a) 40%
(b) 45%
(c) 35%
(d) 30%
31.
Margin of safety is affected if:
1. P/V ratio changes
2. Fixed cost changes
3. Volume of sales changes
(a) 1 only
(b) 1 and 2 only
(c) 2 and 3 only
(d) 1, 2 and 3
32.
2200 units of a product are required to be sold to earn a profit of ₹ 1,36,000 in a monopoly
market. The contribution is 2/3 of its variable cost and the fixed cost for the period is
₹ 84,000. Find the selling price from the options given below:
(a) ₹ 300
(b) ₹ 250
(c) ₹ 200
(d) ₹ 150
33.
Per unit material costs, labour costs and variable overheads are ₹ 75, ₹ 50, ₹ 25 respectively.
The fixed overheads for 40000 units are budgeted at ₹ 12,00,000. If required rate of return is
25% on transfer price, then which one of the following is the value of transfer price per unit?
(a) ₹ 200
(b) ₹ 225
(c) ₹ 240
(d) ₹ 180
34.
A company has 500 units of obsolete items which are carried in material inventory at the
original purchase price of ₹ 16,000. Their scrap value is only ₹ 4,000. If these items are re-
worked at a cost of ₹ 5,000 and can be sold for ₹ 12,000, which one of the following is the
value of the relevant cost of selling these items?
(a) ₹ 16,000
(b) ₹ 12,000
(c) ₹ 5,000
(d) ₹ 9,000
35.
A manufacturing firm has produced 10000 units of a standard product by incurring the
following expenses:
Material costs : ₹ 80,000
Labour costs : ₹ 40,000
Production overhead : ₹ 30,000
Office overhead : 20% of factory cost
Estimated selling and distribution overhead is ₹ 4 per unit. If the firm has no inventory at the
beginning of the period and expects to maintain 20% of output as closing inventory, at what
price per unit the product should be sold to earn a profit of 20% on sales?
(a) ₹ 27.50
(b) ₹ 23.00
(c) ₹ 26.40
(d) ₹ 28.75
36.
Pricing of a product shall necessarily be guided by the philosophy that it is able to help the
firm:
(a) recover its cost and generate a fair and reasonable return in the long run.
(b) recover its cost only.
(c) generate a fair return in the long run only.
(d) to be competitive.
37.
‘X’ Ltd. prices its product at full cost plus 20%. The variable cost per unit is ₹ 12 and total
fixed cost amounts to ₹ 2,40,000. The demand levels at different selling prices are as follows:
Price (₹) Demand (Unit)
17 100000
18 80000
19 60000
What should be the selling price of the product?
(a) ₹ 17
(b) ₹ 18
(c) ₹ 19
(d) ₹ 20
38.
When production facility is sufficient but demand of products is the limiting factor, which
one of the following budgets should be prepared first?
(a) Production budget
(b) Purchase budget
(c) Sales budget
(d) Cash budget
39.
‘B’ Ltd. is currently preparing cash budget for the year 2019. An extract from its sales budget
for the same year shows the following sales values:
(₹ ’000)
March 600
April 700
May 800
June 500
40% of its sales are expected to be for cash. Of its credit sales, 80% are expected to be
realised in the next month and the balance in the second month. The value of sales receipts to
be shown in cash budget for May 2019 is (in ₹ ’000):
(a) 660
(b) 728
(c) 740
(d) 860
40.
A method of budgeting whereby all activities are revaluated each time a budget is set is
called:
(a) appropriation budgeting.
(b) master budget.
(c) programme budgeting.
(d) zero base budgeting.
41.
Which one of the following is NOT a responsibility of a Budget Committee?
(a) To provide all historical data to the functional heads
(b) Preparation and development of Departmental Budget
(c) Providing central guidelines
(d) Approving the functional budgets after making the required changes
42.
Master budget is prepared:
(a) after preparation of all the functional budgets.
(b) after preparation of flexible budgets.
(c) before preparation of the cash budget.
(d) at the beginning of all other budgets.
43.
The budget cost for repairs and maintenance at 15000 units and 18000 units levels are
₹ 2,50,000 and ₹ 2,95,000 respectively. If 20000 units are to be produced, how much should
be budgeted for repairs and maintenance?
(a) ₹ 3,15,000
(b) ₹ 3,10,000
(c) ₹ 3,25,000
(d) ₹ 3,35,000
44.
Zero-base budgeting has been developed on the premises that:
(a) the amount of current budgetary allocation should always be above the previous
allocation.
(b) each manager justifies his budgetary requests.
(c) the controlling authority making the budgetary allocation enjoys the privilege of
making a higher allocation than what the manager has asked for.
(d) resources are unlimited.
45.
If the current ratio is 2.5 and net working capital is ₹ 45,000 what is the value of current
assets?
(a) ₹ 75,000
(b) ₹ 1,12,500
(c) ₹ 80,000
(d) ₹ 72,000
46.
‘XYZ’ Limited has current PBIT of ₹ 16,80,000 on the total assets of ₹ 84,00,000. The
company has decided to increase assets by ₹ 20,00,000, which is expected to increase the
operating profit before depreciation by ₹ 5,52,000. There will be a net increase in
depreciation by ₹ 3,60,000. The resultant ROI will be:
(a) 20%
(b) 18%
(c) 21.46%
(d) 22%
47.
The current assets and working capital of a firm are ₹ 80,000 and ₹ 50,000 respectively. How
much can the firm borrow on a short-term basis to maintain its current ratio of 1.50?
(a) ₹ 35,000
(b) ₹ 50,000
(c) ₹ 70,000
(d) ₹ 1,00,000
48.
Trend Percentage Analysis (TPA) helps comparing the performance of a company:
(a) with other companies of the same industry.
(b) with other industries.
(c) over a period of time for the same company.
(d) to estimate the future performance of the company only.
49.
As per Du Pont analysis:
a/b = a/c × c/b
where,
(a) a = Net Profit, b = Sales and c = Total Assets
(b) a = Total Assets, b = Sales and c = Net Profit
(c) a = Sales, b = Net Profit and c = Total Assets
(d) a = Net Profit, b = Total Assets and c = Sales
50.
As per extended Du Pont analysis:
ROE = NPM × TATR × x/y
Where, ROE = Return on Equity
NPM = Net Profit Margin
TATR = Total Asset Turnover Ratio
Here, x/y represents:
(a) Debt / Equity
(b) Total Assets / Sales
(c) Total Assets / Equity
(d) Equity / Debt
51.
Budgeted annual sales of a firm is ₹ 80,00,000 and 25% of the sales are on cash basis. If
average amount of debtors of the firm is ₹ 10,00,000, find the average collection period of the
firm:
(a) 2.4 months
(b) 2 months
(c) 1 month
(d) 1.5 months
52.
A higher price-earnings ratio indicates:
(a) higher competition in the line of business.
(b) better productivity of the firm.
(c) improved capital structure of the firm.
(d) higher expected future income of the firm compared to its current income.
53.
If Degree of Financial Leverage (DFL) = 4/3, which one of the following will be the interest
coverage ratio?
(a) 3
(b) 4
(c) 3/4
(d) 1.33
54.
The following data applies to a firm:
Interest charges : ₹ 1,50,000
Loan repayment instalment : ₹ 2,00,000
Depreciation : ₹ 1,00,000
Profit after tax : ₹ 4,50,000
What is the debt service coverage ratio of the firm?
(a) 3
(b) 4
(c) 1.71
(d) 2
55.
‘ABC’ Construction Company undertook a contract for ₹ 5,00,000 on 1st January, 2018. On
31st December, 2018 profit transferred to Costing Profit and Loss Account was ₹ 96,000.
Cost of work uncertified was ₹ 1,20,000 and cash received (being 80% of work certified) was
₹ 2,50,000. What is the notional profit?
(a) ₹ 1,64,000
(b) ₹ 1,50,000
(c) ₹ 1,44,000
(d) ₹ 1,80,000
56.
Which one of the following is NOT an example of multiple or composite costing?
(a) Bicycle
(b) Toy manufacturing
(c) Automobile industry
(d) Textile industry
57.
Which one of the following items of cost is NOT excluded from cost records?
(a) Financial charges or losses
(b) Financial income or gains
(c) Implicit charges
(d) Profit appropriations
58.
Market demand per month : 500 units
Setting-up cost per batch : ₹ 120
Cost of manufacture per unit : ₹ 20
Rate of interest : 10% p.a.
Which one of the following is the Economic Batch Quantity (EBQ)?
(a) 600 units
(b) 848.53 units
(c) 268.33 units
(d) 1200 units
59.
Cost, which requires their occurrence in cash, is known as:
(a) explicit cost.
(b) opportunity cost.
(c) unavoidable cost.
(d) differential cost.
60.
Under net realisable value method of apportionment of joint costs, the sales value of joint
products is reduced by which of the following?
1. Estimated profit margin
2. Selling and distribution expense
3. Post-split-off costs
(a) 1 only
(b) 2 and 3 only
(c) 1 and 3 only
(d) 1, 2 and 3
61.
In a production process, normal loss is 10% of input and abnormal gain amounting to 800
units. If final output of the process is 18800 units then the actual loss in process will be:
(a) 1200 units
(b) 1800 units
(c) 2000 units
(d) 1880 units
62.
‘SR’ Limited has agreed to supply 40000 units of an instrument next year on regular basis to
‘RS’ Limited. It is estimated that inventory holding cost per instrument per month is ₹ 0.20
and set-up cost per run of instrument manufacturing is ₹ 480. Assuming that ‘SR’ Limited is
manufacturing this instrument solely for ‘RS’ Limited, what should be its optimum run-size?
(a) 4000 units
(b) 4200 units
(c) 13857 units
(d) 12400 units
63.
While calculating profits from an incomplete contract, 1/3rd of the notional profit is
transferred to the year’s Profit and Loss Account when the work completed is:
(a) less than 25%.
(b) 25% and above but less than 50%.
(c) 50% and above.
(d) closer to 100%.
64.
During a month, 10000 units were introduced into Process I. Units processed and transferred
to Process II were 6000 units. 3400 units were incomplete at the end of the month. Normal
loss is 10% of input. There was no opening work-in-progress. Which one of the following
statements is correct?
(a) Normal loss 1000 units and abnormal loss 3000 units
(b) Normal loss 1000 units and abnormal gain 600 units
(c) Normal loss 600 units and abnormal gain 400 units
(d) Normal loss 1000 units and abnormal gain 400 units
65.
A firm’s Profit Volume ratio is 50% and fixed cost is ₹ 10,00,000. To earn a profit of
₹ 10,00,000 the firm should sell goods worth:
(a) ₹ 40,00,000
(b) ₹ 20,00,000
(c) ₹ 30,00,000
(d) ₹ 50,00,000
66.
Margin of safety is determined by using:
(a) Profit / Profit Volume ratio.
(b) Contribution – Fixed cost.
(c) BEP Sales + Actual sales.
(d) Sales × Profit Volume ratio.
67.
The amount by which the aggregate costs are changed for the change of one unit of volume is
termed as:
(a) Fixed cost.
(b) Nominal cost.
(c) Marginal cost.
(d) Total cost.
68.
Sales per unit : ₹ 100
Variable cost : 40%
Units sold : 800
Profit : ₹ 28,000
Which one of the following is the value of fixed cost?
(a) ₹ 80,000
(b) ₹ 2,80,000
(c) ₹ 32,000
(d) ₹ 20,000
69.
A firm produced and sold 10000 units in a month and suffered a loss of ₹ 10,000. In the next
month, the firm produced and sold 20000 units and made a profit of ₹ 10,000. What is the
contribution per unit if variable cost per unit is ₹ 5?
(a) ₹ 2
(b) ₹ 3
(c) ₹ 4
(d) ₹ 5
70.
Sales : ₹ 50,000
Fixed cost : ₹ 20,000
Break Even Point : ₹ 40,000
Which one of the following is the Contribution / Sales ratio?
(a) 0.3
(b) 0.4
(c) 0.5
(d) 0.2
71.
A firm has monthly fixed cost of ₹ 30,000 and earns ₹ 40,000 profits in a month at a sale of
₹ 3,50,000. The firm’s break even sales and margin of safety respectively are:
(a) ₹ 2,00,000 and ₹ 1,50,000
(b) ₹ 2,50,000 and ₹ 1,00,000
(c) ₹ 1,50,000 and ₹ 2,00,000
(d) ₹ 1,50,000 and ₹ 2,50,000
72.
A firm incurs a loss of ₹ 20,000 on a monthly sale of ₹ 1,00,000. In the next month it plans to
increase its sales by 50% to earn a profit of ₹ 10,000. What is the break-even sales?
(a) ₹ 1,40,000
(b) ₹ 1,33,333
(c) ₹ 1,20,000
(d) ₹ 1,10,000
73.
A firm has generated sales of ₹ 2,00,000 and ₹ 3,00,000 over the last two years, with a
corresponding profit of ₹ 40,000 and ₹ 70,000. What is the annual fixed cost?
(a) ₹ 30,000
(b) ₹ 20,000
(c) ₹ 40,000
(d) ₹ 50,000
74.
Product X has a standard cost of ₹ 25, ₹ 6 of which relates to direct materials. Budgeted
production for the month was 1600 units. During the month, 1500 units of X were produced
and materials worth ₹ 9,000 were purchased. There was no opening stock of materials but
closing stock, which was valued at standard cost, amounted to ₹ 1,000. What is the total
variance for materials?
(a) ₹ 500 (F)
(b) ₹ 500 (A)
(c) ₹ 1000 (F)
(d) ₹ 1000 (A)
75.
A company budgets for fixed overheads of ₹ 24,000 and production of 4800 units. Actual
production is 4200 units and the fixed overhead incurred is ₹ 20,000. What is the fixed
volume variance?
(a) ₹ 3,000 (A)
(b) ₹ 3,000 (F)
(c) ₹ 1,000 (A)
(d) ₹ 2,000 (F)
76.
NPV and IRR techniques of capital budgeting can give contradictory results in the following
situations:
1. Mutually exclusive projects having different scale of investment
2. When projects have conventional cash flows
3. Mutually exclusive projects having unequal lives
4. When projects are of independent nature
Which of the statements given above are correct?
(a) 2 and 4 only
(b) 1 and 3 only
(c) 1, 3 and 4
(d) 2, 3 and 4
77.
Standard cost of materials for an output of 4800 units is ₹ 1,20,000 and the actual output from
the same quantities of the materials is 4550 units. What will be the material usage variance if
material mix variance is ₹ 2,750 (A)?
(a) ₹ 3,500,(A)
(b) ₹ 6,250 (A)
(c) ₹ 9,000 (A)
(d) ₹ 9,000 (F)
78.
The standard quantity required to produce one ton of output is 60 units at a standard rate of
₹ 10 per unit. During a given period, the firm has produced 50 tons of output by consuming
2950 units at a total cost of ₹ 30,975. What is the material cost variance of the firm?
(a) ₹ 1,475 (A)
(b) ₹ 975 (F)
(c) ₹ 975 (A)
(d) ₹ 1,475 (F)
79.
SOAP in ERP stands for:
(a) Standard Option Access Protocol
(b) Standard Operating Access Protocol
(c) Simple Object Access Protocol
(d) Single Object Access Protocol
80.
The Cost Accounting Standard Board, in order to bring uniformity and consistency in the
method of determining Research and Development Cost, has issued detailed guidelines
through Cost Accounting Standard known as:
(a) CAS 15
(b) CAS 16
(c) CAS 11
(d) CAS 18
81.
Identify the document against which materials can be issued by the stores department?
(a) Stores requisition
(b) Material slip
(c) Stores slip
(d) Bin card
82.
A quantitative record of the all receipts, issues and balance of material after each receipt or
issue is found in:
(a) Accounts ledger
(b) Bin card
(c) Re-order level
(d) Re-order quantity
83.
Cost of material consumed is always equal to:
(a) Opening stock of raw materials + Purchases – Closing stock of raw materials
(b) Opening stock of raw materials + Purchases returns – Closing stock of raw materials
(c) Opening stock of raw materials + Closing stock of raw materials – Returns
(d) Opening stock of raw materials – Closing stock of raw materials + Returns
84.
Danger level of inventory is obtained by calculating:
(a) average consumption × maximum re-order period for emergency purchases.
(b) average consumption × re-order level + re-order quantity.
(c) re-order level + re-order quantity + EOQ.
(d) EOQ + average consumption × number of safety days.
85.
Average stock level is always equal to:
(a) Minimum stock level + ½ re-order quantity
(b) Re-order quantity + ½ re-order level
(c) EOQ + maximum stock level/2
(d) EOQ + buffer stock + re-order level
86.
Carrying cost of material does NOT include:
(a) cost of storage space.
(b) cost of bins and racks.
(c) cost of obsolescence.
(d) cost of defective materials replacement.
87.
1. Minimum, average and maximum consumption per week = 400 kg, 600 kg and 750
kg
2. Minimum, average and maximum lead time = 3 weeks, 5 weeks and 7 weeks
Which one of the following is the re-order level?
(a) 5000 kg
(b) 6800 kg
(c) 5250 kg
(d) 6000 kg
88.
What is just in time purchasing?
(a) Purchase when required only
(b) Purchase before production
(c) Purchased just to store
(d) Purchase to display
89.
During a month, the opening stock of raw materials were ₹ 4,00,000. Purchases made
were ₹ 7,50,000. Payment made for the same was ₹ 6,00,000 and purchases returns were
₹ 50,000. Closing stock is nil. What is the value of materials consumed?
(a) ₹ 11,00,000
(b) ₹ 6,00,000
(c) ₹ 5,50,000
(d) ₹ 1,50,000
90.
Why weighted average method of pricing material issues is considered best?
1. Cost comparison of different jobs can be easily made
2. Production is charged at the most recent price
3. It helps in smoothing out fluctuations in prices
4. Product is charged at the old price
(a) 1 and 4
(b) 1, 2 and 3
(c) 1 and 3 only
(d) 2 and 4
91.
Why is a material requisition raised?
(a) To intimate the supplier the quantity and quality of material required
(b) When stock of material has reached re-order level
(c) When material contained therein is required to be issued from stores department
(d) To request the purchase department for purchasing the material contained therein
92.
A perpetual inventory system may be defined as:
(a) checking of physical stock against the bin card information on continuous basis.
(b) checking of stock on the same date in each accounting period.
(c) maintenance of bin cards and store-ledger cards on continuous basis.
(d) ensuring that stock taking procedures conform to a previously agreed procedure.
93.
The value of the rupee received at the end of each year for three years discounted at 10% per
annum will be:
(a) more than ₹ 3.00.
(b) ₹ 3.00.
(c) sum of the discounted value of ₹ 1.00 at the end of each year.
(d) ₹ 3.00 plus interest.
94.
In a make or buy decision the management is undecided between make and buy. When the
monthly requirement of the component is 10000 units the firm should opt for:
(a) make if requirement is 12000 units.
(b) make if requirement is 8000 units.
(c) buy if requirement is 12000 units.
(d) buy for any level of requirement in units.
95.
Which one of the following statements regarding Decision Rule of MIRR is correct?
(a) If Modified Internal Rate of Return (MIRR) ≥ Required rate of Return: Accept the
proposal
(b) If Modified Internal Rate of Return (MIRR) ≤ Required rate of Return: Accept the
proposal
(c) If modified Internal rate of Return (MIRR) < Required Rate of Return: Accept the
proposal
(d) If Modified Internal Rate of Return (MIRR) > Required Rate of Return: Reject the
proposal
96.
Which one of the following costs does NOT involve any cash outlay and are computed and
considered only for the purpose of decision-making?
(a) Imputed costs
(b) Out-of-pocket costs
(c) Sunk costs
(d) Avoidable costs
97.
P/V ratio is used as a criterion for deciding product mix when:
(a) there is scarcity of material.
(b) there is scarcity of labour.
(c) sales potential in terms of units are limited.
(d) sales potential in terms of value is limited.
98.
Which one of the following helps in calculating the ‘shut down point’?
(a) Standard costing
(b) Marginal costing
(c) Opportunity costing
(d) Replacement costing
99.
When increase in cost results because of increase the level of activity, the differential cost is
known as:
(a) net relevant cost.
(b) decremental cost.
(c) incremental cost.
(d) conversion cost.
100.
Contribution per unit is used as a criterion for assessing profitability of products when:
(a) sales potential in terms of value is limited.
(b) material is in short supply.
(c) there is scarcity of labour.
(d) sales potential in terms of units are limited.
101.
In determining transfer price, which one of the following is NOT considered?
(a) Centralization of decision
(b) Goal congruence
(c) High level of decentralization
(d) Sub-unit autonomy
102.
According to CAS–24 which one of the following is NOT an item of other operating
revenue?
(a) Sale of By-products
(b) Export incentives received from Government
(c) Profit on sale of property
(d) Sale of manufacturing scrap
103.
IRR is one of the sophisticated techniques of capital budgeting, because it:
(a) considers time value of money with a rate.
(b) ignores present value of money.
(c) is calculated at an assumed cost of capital.
(d) is calculated without an assumed cost of capital.
104.
Bailout Payback time of a capital project is reached, when its cumulative cash receipts plus
it’s salvage value at the end equal its:
(a) initial investment.
(b) rate of return expected.
(c) nominal return.
(d) discount rate.
105.
If the Internal Rate of Return (IRR) is more than the required rate of return, then the project
is:
(a) rejected
(b) evaluated
(c) considered for payback period
(d) accepted
106.
A firm has to impose restrictions on the selection of capital projects so as to maximize the use
of available resources. This is known as:
(a) capital rationing
(b) capital budgeting
(c) capital expenditure
(d) revenue expenditure
107.
While computing Net Cash Flow, for determining Net Present Value (NPV), the value of
depreciation charged during the year is added back:
(a) after deducting taxes.
(b) before deducting taxes.
(c) after deducting salvage value.
(d) before adding scrap value
108.
According to CAS–7, which one of the following is NOT included in employee cost?
(a) Payment made to employees engaged by employer on contract basis
(b) Employees cost incurred in kind
(c) Compensation paid to employees for the past service on account of any dispute /
Court order
(d) Employees cost incurred on retirement / separation benefits
109.
Standard overhead for actual output is called as:
(a) Standard overhead
(b) Budgeted overhead
(c) Recovered overhead
(d) Actual overhead
110.
The process of planning expenditure that will influence the operation of a firm over a number
of years is called:
(a) investment.
(b) capital budgeting.
(c) dividend valuation.
(d) net present valuation.
111.
If expected sales (based on competitor’s price) are ₹ 1,00,000; required rate of return on cost
of sale is 25%; present feasible cost of sales is ₹ 90,000; what should be the cost reduction
target for this level?
(a) ₹ 10,000
(b) ₹ 20,000
(c) ₹ 15,000
(d) ₹ 5,000
112.
Customer relationship management refers to:
(a) network of facilities and distribution options that performs the function of
procurement of materials, transformation of these materials into intermediate and
finished products and the distribution of these finished products to customer.
(b) fast analysis of shared multidimensional information system.
(c) computer based tool for mapping and analysing things that exist and events that
happen on earth.
(d) methods and technologies used by companies to manage their relationship with
clients.
113.
What is Data mining?
(a) Data stored for business analysis can most effectively be accessed by separating it
from the data in the operational systems
(b) The process of identifying valid, potentially useful and ultimately comprehensible
knowledge from data bases to make crucial business decisions
(c) The tools and systems that play a key role in the strategic planning process of the
corporation
(d) The practice of interactive methodical exploration of an organizations data with
emphasis on statistical analysis
114.
Which one of the following is NOT a hidden cost of implementation of ERP?
(a) Brain drain
(b) Data conversion
(c) Training of employees
(d) Core software license fee
115.
Which one of the following is a technological risk of ERP?
(a) Programme management and execution
(b) Business process re-engineering
(c) Stage transition
(d) Software functionality
116.
The slack in PERT is computed by comparing:
(a) earliest start time with latest start time for any activity.
(b) earliest start time with earliest finish time.
(c) latest start time with latest finish time.
(d) latest start time with expected time.
117.
In PERT/CPM the latest start time and latest finish time for each activity is computed using:
(a) forward pass.
(b) backward pass.
(c) critical path.
(d) probabilistic time.
118.
Which one of the following is NOT a feature of program evaluation and review technique
(PERT)?
(a) Crashing a project
(b) Event oriented technique
(c) Non-repetitive nature
(d) Used probabilistic time estimation
119.
Which one of the following Cost Accounting Standard is related to “Pollution Control
Costs”?
(a) CAS–3
(b) CAS–13
(c) CAS–14
(d) CAS–19
120.
Which one of the following is NOT a motivating factor for downsizing?
(a) Reducing working hours
(b) Reduce costs
(c) Right size resources relative to market demand
(d) Release the least-productive resources
Answer Key for Exam conducted in 2019 for posts vide advt. no. 20/2018
Question Paper for Exam conducted in 2022 for posts vide advt. no. 01/2022 & 09/2022
Answer key for Exam conducted in 2022 for posts vide advt. no. 01/2022 & 09/2022

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