Kerala PSC Divisional Accountant previous Solved papers Part 2

Kerala PSC Divisional Accountant previous question and answers part 2


21. _____ ignores the outstanding income while preparing their income statement.
A) Sole traders
B) Contractors
C) Doctors[]
D) Single Entry traders

22. Identify the odd one.
A) Preliminary Expenses
B) Repair and Maintenance[]
C) Erection Expenses
D) Establishment Expenses



23. Before acceptance by the drawee a bill of exchange is known as?
A) Contract
B) Agreement
C) Draft[]
D) None of these

24. ____ is against the principle of convention of conservatism.
A) provision for Bad-debts
B) provision for discount on debtors
C) provision for discount on creditors[]
D) provision for depreciation

25. The term _____ is used to write off the value of lease hold properties.
A) Amortization
B)  Depreciation[]
C) Obsolescence
D) Depletion

26. If direct material consumed is  60,000. Direct Labour is 20,0000, Factory overheads expense is   10,000, opening and closing work-in-progress are  15,000 and  18,000 respectively, then works cost will be _______
A)  80,000
B)  87,000[]
C)  1,05,000
D)  90,000

27. Ram sends 50 table fans to Rahim costing  300 per table fan, to be sold at 20% above cost price. Sales will be ____.
A)  18,000[]
B)  15,000
C)  20,000
D)  22,000

28. If the cash book does not contain discount colums, discount allowed and received will be passed through_____.
A) Discount Account[]
B) Journal
C) Day Book
D)Suspense Account

29. _____ is considered for the calculation of Capital Fund.
A)  Salary outstanding
B) Subscription outstanding
C) Subscription prepaid of last year[]
D)Salary prepaid

30. Find the odd one
A) Dock dues
B) Octroi
C) Carriage
D)Export duty[]

31. 2, 5, 11, 17, 23, ____, 41
A) 21
B) 31[]
C) 34
D) 29



32. 0, 5, 22, 57, 116,____
A) 205[]
B) 200
C) 161
D)None of these

33. Which is the smallest number of six digits which is divisible by 111?
A) 100121
B) 111111
C) 100111
D) 100011[]

34. What is 90% of 90% of 100?
A) 63
B) 72
C) 81[]
D) 90

35. 333333/1.1 = ?
A) 3130
B) 303030[]
C) 3010
D) 31003

36. From a given point, how many tangents can be drawn to a circle?
A) 0
B) 1
C) 2[]
D) 3

37. Ravi ranks 18th in a class of forty students. What is his rank from the last?
A)23[]
B) 20
C) 19
D) 24

38. If the time in a clock is 9 hours 20 minutes, what time does it shows on a mirror?
A) 2:40[]
B) 4:20
C) 6:20
D) 4:40

39. 5n(25)n-1/(5n-1(25)n-1)=?
A) 0
B) 20
C) 25
D)  5[]



40. Find the angle between the minute hand and the hour hand of a clock when the time is 7.20?
A) 90
B) 95
C) 100[]
D) 105

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