Mock Test

KVS PGT Commerce Question Paper 23 Dec 2018 PDF In English

KVS PGT Commerce Question Paper 23 Dec 2018 PDF In English

केवीएस पीजीटी वाणिज्य प्रश्न पत्र 23 दिसंबर 2018 पीडीएफ – जो विद्यार्थी KVS PGT Commerce की परीक्षा की तैयारी कर रहे है ,उन्हें अपनी तैयारी पिछले साल के क्वेश्चन पेपरों को देखकर करनी चाहिए . इसलिए आज हमने इस पोस्ट में केवीएस पीजीटी इतिहास क्वेश्चन पेपर दिया गया है .जिसे देखकर आप अपनी तैयारी अच्छे से कर सकते है .और परीक्षा में अच्छे अंक प्राप्त कर सकते है. इसलिए आप इस KVS PGT Commerce Question Paper 2018 को अच्छे से करे यह आपकी परीक्षा के लिए फायदेमंद होगा .नीचे आपको KVS PGT Commerce 23 Dec 2018 Question Paper दिया गया है .जिससे आपको अंदाजा हो जाता है कि इस परीक्षा में किस प्रकार के प्रश्न पूछे जा सकते हैं.

KVS PGT Commerce Question Paper 23 Dec 2018 PDF In Hindi

1. Which one is not a role of public sector?
(A) Development of infrastructure
(B) Development of profitearning capabilities
(C) Checking over-concentration of economic power
(D) Expanding exports of the country
Answer
Development of profitearning capabilities
2. Which one is a strategic HR initiative for managing shortages?
(A) Reduce outsourced work
(B) Employee training
(C) Switch to variable pay plan
(D) Subcontract work to another company
Answer
Employee training
3. Which one is not a characteristic of ‘Co- ordination’?
(A) It is a continuous process.
(B) It is responsibility of all managers.
(C) It is an essence of management.
(D) It considers organisational goals and does not consider individuals goals.
Answer
It considers organisational goals and does not consider individuals goals.
4. Which one of the following statements is true?
(A) There is no separate law that governs sole proprietorship.
(B) The owner of a sole proprietorship has limited liability.
(C) Joint Hindu Family Business is controlled by all adult members of the family.
(D) The liability of all members of Joint Hindu Family Business is unlimited
Answer
There is no separate law that governs sole proprietorship.
5. Which one of the following is not correct?
(A) Partnership is the relation between persons who have agreed to share the profits of the business carried on by any one of them.
(B) The partners bear the risks involved in running a business as a team.
(C) A partnership firm is not legally required to publish its accounts.
(D) According to section 464 of the Companies Act, 2013, maximum number of partners in a partnership firm can be 100.
Answer
Partnership is the relation between persons who have agreed to share the profits of the business carried on by any one of them.
6. Garden Limited forfeited 450 shares of ₹10 each, issued at a premium of ₹ 1 each, on which ₹ 8 (including premium) was called and ₹ 6 (including premium) was paid. 350 of these shares were re-issued for ₹7 each as ₹8 paid up. What amount shall be credited to Capital Reserve Account?
(A) ₹ 1,300
(B) ₹ 1,400
(C) ₹ 1,500
(D) ₹ 1,600
Answer
1,400
7. Fund Flow Statement’ is a study of:
(A) Change in Profitability
(B) Change in Investments
(C) Change in Working Capital
(D) Change in Cash Position
Answer
Change in Working Capital
8. The first Stock Exchange in Asia was set-up in 1875 at:
(A) Tokyo
(B) Shanghai
(C) Beijing
(D) Mumbai
Answer
Mumbai
9. During a period of inflation a liability account which has a constant balance will show?
(A) A purchasing power loss, if the item is a non-monetary liability
(B) A purchasing power gain, if the item is a monetary liability
(C) A purchasing power loss, if the item is a monetary liability
(D) A purchasing power gain, if the item is a non-monetary liability.
Answer
A purchasing power gain, if the item is a monetary liability
10. The Actual name of World Bank is:
(A) International Bank
(B) International Bank for Regulation and Development
(C) International Bank for Development
(D) International Bank for Reconstruction and Development
Answer
International Bank for Reconstruction and Development 60,000.
11. Ankit draws a bill on Bhawana for₹ 60 , 000 Ankit endorses it to Charu in settlement of ₹ 70,000 at a discount of 2% and the balance in cash. If the bill is dishonoured on the due date, by what amount will Charu debit Ankit?
(A) ₹ 61,400
(B) ₹ 60,000
(C) ₹ 70,000
(D) ₹ 68,600
Answer
₹ 61,400
12. Job costing is:
(A) Highly repetitive
(B) Applied when the material and labour cost can be identified by order number
(C) Not applied in plants making specialised industrial equipments
(D) Applied where at different sites large-scale contracts are carried out
Answer
Applied when the material and labour cost can be identified by order number
13. Which one is a function of cost accounting?
(A) To provide information about the profit or loss of the business as a whole
(B) To provide information about the unit costs and profits/losses of different product lines
(C) To record the value of plant and machinery
(D) To provide information about economic resources and obligations of a business
Answer
To provide information about the unit costs and profits/losses of different product lines
14. ₹
Opening stock 85,000
Purchases 3,07,000
Wages 48,000
Interest on loan 28,000
Closing stock 90,000

Cost of goods sold will be …………..

(A) ₹ 4,00,000
(B) ₹ 3,00,000
(C) ₹ 3,20,000
(D) ₹ 3,50,000

Answer
₹ 3,50,000
15. ‘Treasury Bill’ is an instrument of short-term borrowing maturing in a period of less than one year’. It is used by:
(A) State Government
(B) Central Government
(C) Commercial Bank
(D) Non-Banking Finance Companies
Answer
Central Government
16. Cattle breeding farms, poultry farms and fish hatchery come under which type of industries?
(A) Extractive industries
(B) Secondary industries
(C) Genetic industries
(D) Processing industries
Answer
Genetic industries
17. Which of the following principle is applicable in the contract of life insurance?
(A) Insurable Interest
(B) Subrogation
(C) Indemnity
(D) Contribution
Answer
Insurable Interest
18. Meena draws a bill on Parveen on August 29, 2018 for 1 month. The due date of the bill will be:
(A) October 1, 2018
(B) October 2, 2018
(C) September 29, 2018
(D) October 3, 2018
Answer
October 1, 2018
19. Anil endorsed a bill for 10,000 in favour of Chinki. This bill was drawn on Bijender. On the due date, the bill was honoured by Bijender. On due date, which account will be debited by Bijender in his books?
(A) Bills Receivable Account
(B) Bills Payable Account
(C) Chinki’s Account
(D) Anil’s Account
Answer
Bills Payable Account
20. During the year 2017-18, the Net Profit of a company is ₹ 7,00,000 after incorporating the following:
Gain on sale of Non-current Investments 1 , 00, 000
Premium on Redemption of Preference shares 15,000
Depreciation on Furniture and Fixtures 2,00,000
Patents written off 3, 00, 000
Loss on sale of Fixed Assets 4,00,000

The net inflow of cash from operating activities will be:

(A) ₹ 9,15,000
(B) ₹ 15,15,000
(C) ₹ 7,00,000
(D) ₹ 5,95,000
Answer
₹ 15,15,000
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