RPSC Jr Accountant Mock Test Series for 2nd Paper, Jr Accountant MCQ

सत्यापन का आधार है

ख्याति Goodwill का मूल्यांकन किया जाता है

सम्पतियो एवं दायित्वो का सत्यापन किया जाता है

किसने कहा है कि अंकेक्षक मूल्यांकनकर्ता नही है

स्टॉक का मूल्याकंन किया जाता है

एक अकेक्षक होता है ।

लेखा मानक 2 ( AS-2 ) के अनुसार माल का मूल्याकन किस आधार पर किया जाना चाहिए

लन्दन ऑयल स्टोरेज कंपनी लि. बनाम सियर हॉसलक एण्ड कंपनी 1904 का विवाद किससे संबंधित है ।

इनमें से क्या सत्यापन में शामिल है

सम्पतियो के सत्यापन के संबंध में अंकेक्षक का कर्तव्य है कि वह

कम्पनी अधिनियम वार्षिक लेखो से कम्पनी की वितीय स्थिति के सत्य और सही दृष्टिकोण के बजाय सत्य और निस्पक्ष दृष्टिकोण की अपेक्षा करता है

कम्पनी अधिनियम 2013 की अनुसूची III मे दिया गया है

कम्पनी अधिनियम 2013 के अनूसार कम्पनी द्वारा गठित अंकेक्षण समिति Audit committee में निम्नलिखित में से किसे सम्मिलित करना अनिवार्य है

सरकारी कम्पनी के अंकेक्षक का पद आकस्मिक रूप से रिक्त हो जाने पर त्याग पत्र के अलावा रिक्त पद भरा जाएगा

त्याग पत्र देने के कारण सरकारी कम्पनी के अंकेक्षक का पद रिक्त होने पर उसे भरा जाएगा

कम्पनी अधिनियम 2013 की अनुसूची VI में निर्धारित है

सरकारी कम्पनी के अंकेक्षण की आलोचना है

सरकारी कम्पनी के अंकेक्षक की पुनर्नियुक्ति की जाती है

सरकारी कम्पनी का अंकेक्षक धारा 141(3) में वर्णित कारणो से अयोग्यता प्राप्त कर ले तो

कम्पनी अधिनियम 2013 की अनुसूची VI में निर्धारित

कम्पनी के लेखा परीक्षक Auditor को ऑडिट रिपोर्ट प्रस्तुत करनी होती है

सरकारी कम्पनी के अंकेक्षक का पारिश्रमिक निर्धारित किया जाता है

सरकारी कम्पनी के अंकेक्षक का दायित्व हो सकता है

एक कम्पनी जिसकी 36% प्रदत पॅुजी केन्द्र सरकार के पास है तथा 15 प्रतिशत प्रदत पुॅजी कोल इंडिया लिमि. के पास है इस कम्पनी का अंकेक्षक नियुक्त किया जाएगा

सरकारी अंकेक्षण (Government Audit) से आशय है

Where a machine produces products of uniform size, the __________method of depreciation is applied

In income measurement & recognisation of assets & liabilities which of the following concepts goes together ?

What entry is required to be passed to nullify the effect of Loading:

Consignment A/c is prepared in the book of:

Following are the differences between Partnership and Joint Venture except:

The amount of depreciation charged under Annuity method _______

Manu’s acceptance to Rishi of Rs.12,000 is retired two months before the due date at discount of 10% p.a. In the books of Rishi the journal entry will be _______

The debit balance in the bank columns of cash book indicates _______

Securities premium account cannot be utilized for _______

At the end of the accounting year nominal accounts are _______

Which accounting concept satisfy the valuation criteria _______

Mukesh sold goods to Suresh at an invoice price of Rs. 6,00,000 at cost plus 25%. 1/4 th of the goods are lost in transit. Insurance claim of Rs.72,000 is received. What is the amount of abnormal loss to be debited to P & L a/c?

_____ is a non-historical cost method and is also called as Retail inventory method.

In the absence of agreement between the partners, on the death of a partner, his legal representatives are entitled to ________.

The cost of an Asset is Rs.1,20,000. The scrap value will be 25% at end of 10 years. If straight line method of depreciation is followed, the rate of depreciation is ______

Trial balance is a statement which shows ___________ of all accounts.

Premium on redemption of debentures is _____ a/c.

Correct sequence as per the order of permanency?

A & B are partners in a firm in the ratio of 5:3. C is admitted as a new partner. He gets 1/4 th of A’s share and 1/5 th of B’s share. The new profit sharing ratio is ______

A & B are partners in a firm in the ratio of 5:3. C is admitted as a new partner. He gets 1/4 th of A’s share and 1/5 th of B’s share. The new profit sharing ratio is ______

If the shares are forfeited, the share capital account is debited by ______

If the goods are sent on Sale or Return basis frequently, the trader prepares ______

A, B and C are partners in a firm in the ratio of 3:2:1. A retired and the firm received Rs.1,52,500 towards JLP, which is appearing in the balance sheet at Rs.1,80,000. Cash a/c is debited and JLP a/c is credited with Rs.1,52,500. What will be the treatment for the balance left in JLP a/c?

The subscribed share capital of X Ltd. is Rs.90,00,000 divided in to shares of Rs.100 each. There were no calls in arrears till the final call was made. The final call was paid on 85,000 shares. The calls in arrears was Rs.1,25,000. The final call money per share is Rs. _______

Preference shares of Rs.9,00,000 are redeemable by issuing 3000 shares of Rs.100 each at Rs.140. The amount to be transferred to CRR is _________

A market structure in which many firms sell product that are similar, but not identical.

In inductive method, logic proceeds from

The most important function of an entrepreneur is to—–.

Price discrimination All not be profitable if elasticity of demand is _in different markets.

In case of Straight Line demand curve meeting two axes, the Pike Elasticity of demand at a point where the curie meets x-axis would be

Average Cost of Producing 50 units of a Commodity is 13,250 and fixed co fixed cost of producing 100 units of the Commodity !

Linear Homogeneous Production function is based on—

Use the following data to answer following question
Output (0) 0 1 2 3 4 5 6
Total Cost (76) 240 330 410 480 540 610 690
The marginal cost of the sixth unit of output is

Positively sloped (i.e. rising) part of long run Average Cost Curve is due to which of the following—

Elasticity of Supply is greater than one when

“The excess°, Price which he would be willing to pay rather than go without the thing overt. which he actually does pay in the economic measure of his surplus satisfaction, is given by

The firm in a perfectly competitive market is a ‘price taker. This designation as a ‘Mice taker is based on the assumption that

The Economy achieves ‘Productive Efficiency’ when:

Kinked demand curve of the Oligopoly indicates
I) If one firm decreases price other firms also decreases the price

II) If one firm increases price other firms also increams the price

III) if one firm decreases the price other firms does not decrease the price.

IV) If one firm increases the price other firms does not increase the price.

When the price of commodity is Rs.20/- quantity demand is 9 units; and when price is Rs.19, quantity demanded is 10 units. Based on this information, what Is marginal revenue resulting from an increase In output from 9 units to 10 units.

If the quantity demanded of the good increases by 5% when the price another good increases by 20%, then the cross price elasticity of demand between two goods is—

AFC curve is always _______

A company produces 10 units of output and incurs Rs.30 per unit of variable cost and Rs.5 per unit of fixed cost. In this case total cost is:

In which year SEZ policy was announced?

Special drawing rights were created in 1969 by

In which of the following areas, 100% FDI was not allowed?

Which of the following is mismatch?

Which of the following is not a part of world bank group?

If we closely watch 39 PSUs which had been chosen for disinvestment / privatization during 1991 – 98, we
can find that out of them only 3 PSUs posted losses in 1997 – 1998. These include ____.

IDA is a “soft lending arm” of world bank due to_____