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QUESTION BOOKLET Q.B Number Post: Panchayat Accounts Assistant 1 12345679 INSTRUCTIONS

Q.B Series Roll Number:

Please read the following instructions carefully. 7) Each objective question is followed by four 1) Mark carefully your Roll Number, Question Booklet responses. Your task is to choose the correct response Number and series of the paper on the OMR answer and mark your response on the OMR Answer sheet sheet and sign at the appropriate place. Write your and NOT on the Question Booklet Roll number on the question booklet. 8) All questions are compulsory. Each question carries 2) Strictly follow the instructions given by the Centre 1 mark and there will be NEGATIVE MARKING of 0.25 supervisor/ Room invigilator and those given on the marks for every wrong answer. Question Booklet. Please ensure your fill at the required details and shade the bubbles correctly on the OMR Answer sheet. 9) For each answer as shown in the example below. 3) Please mark the right responses ONLY with The CORRECT and the WRONG method of darkening Blue/Black ball point pen. USE OF PENCIL AND GEL- the CIRCLE on the OMR sheet are given below. PEN IS NOT ALLOWED.

4) Candidates are not allowed to carry any papers, notes, books, calculators, cellular phones, scanning devices, pagers etc. to the Examination Hall. Any candidate found using, or in possession of such unauthorized material, indulging in copying or impersonation or adopting unfair means, is liable to be summarily disqualified and many be subjected to penal action. 10) In view of the tight time span, do not waste your time on a question which you find to be difficult. Go 5) After finishing the examination, hand over the OMR on solving questions one by one and come back to the Answer sheet to the Room-Invigilator. Candidates are difficult questions at the end. allowed to carry the Question Booklet with them, after the examination is over. 11) DO NOT make any stray marks anywhere on the OMR Answer sheet. DO NOT fold or wrinkle the OMR 6) The test is of objective type. This Question Booklet Answer sheet. Rough work MUST NOT be done on the contains a total of 120 questions and the total time answer sheet. Use your question booklet for this allotted is 2 hours. purpose.

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Section 1 – Accountancy and Book-keeping

1. Who invented Double Entry System? (b) Debit all expenses and losses, credit all incomes and gains (a) Marshall (c) Debit the receiver, credit the giver (b) Karl Pearson (d) None of these

(c) J. R. Batliboi 8. Total amount spent for advertisement (d) Lucas Pacioli expenses be verified from the - (a) Receipts from the media or advertisement 2. Expenses on installation of new machinery: agency (a) Capital Expense (b) Fixed assets register (c) Debtor’s books (b) Capital Loss (d) None of these (c) Revenue Expense

(d) Revenue Loss 9. Un favourable bank balance means: 3. Assets are increase by: (a) Credit balance in Cash book (a) Selling goods for cash (b) Credit balance in Pass book (b) Selling goods on credit (c) Debit balance in Cash book (c) Purchasing machinery on credit (d) Favourable balance in Cash book (d) Purchasing machinery for cash

4. Liabilities are Rs. 50, 000 and capital is Rs. 15, 10. Which of the following transaction is not to be 000. State the amount of assets? entered in Cash book? (a) Rs. 35, 000 1. Goods sold for cash (b) Rs. 65, 000 2. goods purchased from ram (c) Rs. 25, 000 (d) None of these 3. Stationery expenses paid 4. Depreciation charged on machinery 5. If a firm borrows a sum of money, there will be- (a) 1 and 2 (a)Increase in capital (b) 2 and 3 (b) decrease in capital (c) 3 and 4 (c) No effect on capital (d) 2 and 4

6. According to the rules of debit and credit for 11. Book –keeping was first introduced in: balance sheet accounts? (a) England (a) Increase in assets, liabilities and owner equity recorded by debit (b) America (b) Decrease in asset and liability are (c) India recorded by credit (d) Italy (c) Increase in asset and owner’s equity are recorded by debit 12. On March 2012 after sale of goods worth Rs. (d) Decrease in liability and owner’s equity 5000 he is left with closing stock of Rs. 8000. are recorded by debit This is: (a) An event 7. The rule regarding Personal account is: (b) A transaction (a) Debit what comes in, Credit what goes out Follow us on: www.careersuccessjammu.com Facebook Page: Careersuccessjammu YouTube Channel: Careersuccessjammu Page 2 CAREER SUCCESS No. 1 Coaching Institute for all Govt. Jobs JKSSB JKBANK and Other Govt. Jobs with higher number of selections Visit our Office: Opposite Science College, Canal Road, Jammu Contact No: 9419145317

(c) A transaction as well as an event (d) Old car sold credited to sales account (d) Neither a transaction nor an event 18. Cost of goods sold = opening stock + net 13. According to this concept, “Accounting records purchases + expenses on Purchases – sales. only those transactions which can be expressed Which part of the formula is wrong? in terms of money” (a) opening stock (a) Matching concept (b) net purchases (b) Dual Aspect Concept (c) expenses on purchases (d) Sales (c) Business entity concept

(d) Money Measurement Concept 19. Adjustment entries are those entries which are passed: 14. Balance shown by Cash Book Rs. 10,000, (a) At the end of the year cheque issued but not presented for payment Rs. 4000, Cheque deposited but not yet (b) At the beginning of the year collected Rs. 3000. Balance as per Pass book (c) For suppressing profit will be: (d) In the middle of the year (a) Rs.9000 (b)Rs.10,000 20. The gross profit for the year ending 31.03.2011 is Rs. 17, 500, bad debts Rs. 1, 200, proprietor’s (c) Rs. 11, 000 personal expenses Rs. 7, 500, carriage (d) None of these outward Rs. 1750 , carriage inward Rs. 1,500. The amount of Net Profit will be: 15. In case of BRS is prepared from the debit (a) Rs. 14,550 balance of Cash book, we will get (b) Rs. 13,050 (a) Credit Balance or Overdraft as per Pass (c) Rs. 5,550 Book (d) Rs. 7,050 (b) Overdraft as per Cash Book 21. Calculate gross profit if rate of gross profit is (c) Debit balance as per Cash Book 20% on sales and cost of commodity is Rs. 1, (d) Debit or credit balance as per Cash Book 20, 000:

(a) Rs. 24, 000 16. Suspense account is: (b) Rs. 30, 000 (a) Nominal account (c) Rs. 20, 000 (d) None of these (b) Real account

(c) Personal account 22. Bad debts Rs. 3000, provision for bad debts Rs. (d) None of these 3500. At the end of the year doubtful debts Rs. 4000 then the amount debited to P & L a/c: 17. Which of the following is not an error of (a) Rs. 4000 principle: (b) Rs. 5000 (a) Purchase of furniture debited to (c) Rs. 6500 purchases account (d) Rs. 3500 (b) Repairs on the overhauling of second-hand machinery purchased debited to repairs 23. Adjustment entries means: account. (a) Any transaction which is not recorded in (c) Cash received from Manoj posted to Saroj the books Follow us on: www.careersuccessjammu.com Facebook Page: Careersuccessjammu YouTube Channel: Careersuccessjammu Page 3 CAREER SUCCESS No. 1 Coaching Institute for all Govt. Jobs JKSSB JKBANK and Other Govt. Jobs with higher number of selections Visit our Office: Opposite Science College, Canal Road, Jammu Contact No: 9419145317

(b) Any transaction which is not correctly (c) Both (a) and (b) recorded (d) True and fair view of business

(c) Any transaction which is only one sided 29. In his traditional role the finance manager is recorded responsible for : (d) All of these (a) Proper utilization of funds

(b) Arrangement of financial resources 24. Which of the following statement is true? (c) Acquiring capital assets of the organization (a) a minor cannot be admitted as a partner (d) Efficient management of capital (b) a minor can be admitted as a partner, only into the benefits of the partnership (c) a minor can be admitted as a partner but 30. Which of the following is independent his rights and liabilities are same of adult examination of the financial statements of partner entity (profit-oriented or not) irrespective of (d) none of the above the size of entity by auditors or audit firm? (a) Interim audit 25. At the time of dissolution of partnership firm, (b) Financial audit the amount of Bills Payable in the liability side (c) Periodical audit of Balance sheet is transferred to: (d) Internal audit (a) Capital accounts of Partners

(b) Realisation Account

(c) Cash account

(d) Loan account of Partners

26. A, B and C are partners in 3: 4: 2. B wants to retire from the firm. The profit on revaluation on that date was Rs.36, 000. New ratio of A and C is 5: 3. Profit on revaluation will be distributed as: (a) A Rs. 16,000; B Rs. 12,000; C Rs. 8,000 (b) A Rs.12,000; B Rs.16,000; C Rs.8,000 (c) A Rs. 22,500; C Rs. 13,500 (d) A Rs. 23,625; C Rs.12,375

27. A and B share profits in the ratio of 2: 1. C is admitted with 1/4 share in profits. C acquires 3/4 of his share from A and 1/4 of his share from B. The new ratio will be: (a) 2 : 1 : 1 (b) 23 : 13 : 12 (c) 3 : 1 : 1 (d) 13 : 23 : 12

28. Auditor has to report that accounts have been prepared as per GAAP and presents a ______(a) Correct view of business operations (b) Authentic view of business operations

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Section 2 – General Knowledge with reference to J&K

31. Which one of the following is Kashmiri-Indian (d) Cultural and educational right of the Scientist in the field of human genetics and majority community cancer biology? (a) Rameshwar Nath Koul Bamezai 37. Which of the following articles under Par IV (Article 36-51) contain the directive principles of (b) Predhiman Krishan Kaw state policy that include scope Gandhian (c) Principles? (d) Triloki Nath Khushoo (a) Article 40, 43, 44 32. Sheikh Noor-ud-din Noorani was also known as: (b) Article 40, 47, 48 (a) Shah –e- Hamdan (c) Article 47 only (b) Mehboob-ul-Alam (d) Article 50 only (c) Nund Rishi (d) Bulbul Shah 38. The 73rd amendment act provides following as the foundation of Panchayati Raj System? 33. Where was the first session of the Constituent (a) Gram Sabha Assembly held in? (b) Panchayat Samiti (a) Mumbai (c) Zila Parishad (b) Kolkata (d) None of these (c) Lahore (d) Delhi 39. 73rd constitutional amendment does not apply to which of the following seats? 34. Who was the chairman of the federal powers (a) Meghalaya committee of the Indian Constituent (b) Goa Assembly? (c) Sikkim (a) Sardar Patel (d) Himachal Pradesh (b) Dr. BR Ambedkar (c) Alladi Krishnaswamy Iyer 40. Entry to the Pradhan Mantri Jeevan Bima Yojana (d) Jawaharlal Nehru is not allowed after the age of: (a) 45 years

35. Right to education relates to which article: (b) 50 years (a) Article 19 (c) 55 years (b) Article 20 (d) 60 year

(c) Article 21 41. What is the minimum annual deposit to be (d) Article 21A made in an account under the Sukanya Samridhi Yojana? 36. Article 30 of the Indian Constitution deals with (a) Rs. 1000 th: (b) Rs. 750 (a) Freedom of conscience (c) Rs. 500 (b) Right to propagate religion (d) Rs. 250 (c) Rights to minorities to establish and manage educational institutions 42. Which temple is also known as ‘Rupaywala Follow us on: www.careersuccessjammu.com Facebook Page: Careersuccessjammu YouTube Channel: Careersuccessjammu Page 5 CAREER SUCCESS No. 1 Coaching Institute for all Govt. Jobs JKSSB JKBANK and Other Govt. Jobs with higher number of selections Visit our Office: Opposite Science College, Canal Road, Jammu Contact No: 9419145317

Mandir’ in Jammu city? (a) Raghunath Temple 49. In what time period did the United Nations member states work to achieve their Millennium (b) Pachvaktar Temple Development Goals? (c) Ranbireshwar Temple (a) 1990 – 2015 (d) Martand Sun Temple (b) 2000 – 2015 (c) 2000 –Present 43. Charar –e – Shareef shrine is located in (d) 1990 – 2005 (a) Budgam 50. First Large scale steel plant TISCO set up at: (b) Kathua (c) Rajouri (a) Faridabad (d) Leh (b) Firozpur (c) Jamshedpur 44. Khanqah of Shah Hamadan is devoted to (d) Mohali (a) Mir Syed Ali Hamadan 51. Steel Authority of India Limited (SAIL) was (b) Nizamuddin Aulia established in: (c) Sultan Sikander (d) None of these (a) 1978 (b) 1977 45. Didda was succeeded by her nephew named as: (c) 1974 (d) 1980 (a) Sangramaraja

(b) Sinharaja 52. Father of Operation Flood or White Revolution (c) Chakravarman (a) Dr. Swaminathan (d) Anantdev (b) Norman Borlaug 46. The law regarding ‘State Subject’ was passed by (c) Dr Verghese Kurien Maharaja Hari Singh on? (d) Raj Krishna

(a) 31 March 1927 53. The quorum of the meeting of the Ward Majlis (b) 27 March 1927 shall be not less than _____ of the total (c) 17 July 1927 members. (d) 19 August 1927 (a) 2/3 (b) 1/3 47. Tarik – i- Kashmir was authored by: (c) 1/10 (d) ¼

(a) Sharif-ud-din Yazdi

(b) Haider Malik 54. In which country Nandini Singla has been

(c) Abul Fazal appointed as an Indian Ambassador? (d) Alberuni (a) Japan 48. Each goal is supported by a set of “Targets” – (b) Italy specific objectives that are associated with that (c) Mauritius goal. How many targets are there in total? (d) Malaysia (a) 150 (b) 99 55. Who has been honoured with Noble Prize 202 in (c) 169 Chemistry? (d) 50 (a) Emmanuelle Charpentier Follow us on: www.careersuccessjammu.com Facebook Page: Careersuccessjammu YouTube Channel: Careersuccessjammu Page 6 CAREER SUCCESS No. 1 Coaching Institute for all Govt. Jobs JKSSB JKBANK and Other Govt. Jobs with higher number of selections Visit our Office: Opposite Science College, Canal Road, Jammu Contact No: 9419145317

(b) Jennifer Anne Doudna (c) Both a & c (d) None of these

56. Which State has got Rank 1 in Swachh Sundar Samudayik Shauchalaya Campaign?

(a) Madhya Pradesh

(b) Gujrat (c) Manipur (d) Kerala

57. Who became the First Indian to be honored with Covid Crusader Award 2020? (a) PS Ranipse (b) (c) Iqbal Singh Chahal (d) Sonu Sood

58. Who has been appointed as the new Deputy Governor of RBI?

(a) M Rajeshwar Rao (b) Viral Acharya (c) Rajnish Kumar (d) Soma Bharti

59. Which of the following is beneficial for rabi crops in winter? (a) Monsoonal Winds (b) Jet streams (c) Western Disturbances (d) None of these

60. Which of the following acts restricts the cultivators from converting the irrigated land into orchards? (a) Conversion Act (b) Kuth Act (c) Forest Act (d) None of these

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Section 3 – Knowledge of Computer Applications

61. Storage which stories or retains dater after (a) Key logger power off is called: (b) Cracker (a) Volatile Storage (c) Worm (b) Non-volatile storage (d) All of the above (c) Sequential storage (d) Direct storage 67. Which of the following is known as the father of Modern Computers? 62. Which of the following memories must be (a) Dennis Ritchie refreshed many times per second? (b) Napier (a) EPROM (c) Charles Babbage (b) ROM (d) Alan Turing (c) Static RAM (d) Dynamic RAM 68. Who developed Integrated Chips (ICs)?

(a) Robert Nayak 63. Which device is used to back up the data? (a) Floppy disk (b) Charles Babbage (c) JS Kilby (b) Tape (d) Blaise Pascal (c) Network Drive (d) All of the above 69. First Super Computer of the world is: 64. What is the name of the viruses that fool a user (a) CRAY -1 into downloading and /or executing them by pretending to be useful application? (b) PARAM (c) Tianhe -2 (a) Cracker (d) IBM - 370 (b) Worm

(c) Trojan Horses 70. The first computer which provides storage is: (d) Key logger (a) EDSAC 65. What kind of attempts is made by individuals to (b) EDBAC obtain confidential information from a person (c) MARK – 1 by falsifying their identity? (d) ACE (a) Computer Viruses (b) Spyware Scams 71. Ctrl + Down Arrow is used to: (c) Phishing Scams (a) Moves the cursor one paragraph down (d) None of these (b) Moves the cursor one line down (c) Moves the cursor one page down 66. The difference between a virus and a self- (d) Moves the cursor one screen down replicating program which is like a virus is that rather than creating copies of itself on only one system it propagate through computer network. 72. Which file starts MS Word? What is the self replicating program called? (a) Winword.exe

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(b) Msword.exe binary bit? (c) Word.exe (a) Capacitor (d) word.exe.ms (b) Flip-Flop

(c) Register 73. Ctrl + F is used to: (d) Conductor (a) Open Find and Replace Dialog box with

activating Find Tab 79. Which of the following is used to scan text (b) Open Page Setup Dialog box with activating character by character, convert them into layout Tab machine readable code and store text on system memory? (c) Open font dialog box with activating font (a) Magnetic Character Reader tab (b) OCR (d) Open File Save As dialog box (c) Digitizer

(d) None of these 74. How to select one hyperlink after another during a slide presentation? 80. Which of the following is an output device? (a) Ctrl + K (a) Joystick (b) Ctrl + D (c) Ctrl + H (b) Trackball (d) Tab (c) Microphone

(d) Graphic Plotter 75. Which power point view works best for adding slide transition? 81. Which of the following devices can be used to convert a signal from television camera into a (a) Slide sorter view series of numbers that could be stored in the (b) Slide show view computer? (c) Slide view (a) Digitizer (d) Notes (b) Optical Mark Reader (c) Character Recognition 76. Animation Schemes can be applied to ______in the presentation. (d) None (a) All slides 82. Which function in Excel tells how many numeric (b) Select slides entries are there? (c) Current Slides (a) Num (d) All of the above (b) Count

(c) Sum 77. .net domain is used for: (d) Chknum (a) educational institution (b) Internet infrastructure & service providers 83. A feature that displays only the data in column (s) according to specified criteria: (c) International organizations (a) Formula (d) none (b) Sorting (c) Filtering 78. In a computer _____ is capable to store single Follow us on: www.careersuccessjammu.com Facebook Page: Careersuccessjammu YouTube Channel: Careersuccessjammu Page 9 CAREER SUCCESS No. 1 Coaching Institute for all Govt. Jobs JKSSB JKBANK and Other Govt. Jobs with higher number of selections Visit our Office: Opposite Science College, Canal Road, Jammu Contact No: 9419145317

(d) Pivot (d) Internet Explorer

84. In MS- Excel data marker on a char are linked to 90. What is the minimum bandwidth required for data points in a worksheet, therefore: broadband connection? (a) You can automatically apply formatting to a (a) 128 kbps data series (b) 512 kbps (b) You can change the position of a data marker (c) 256 kbps and that automatically changes the data (d) 156 kbps point value in the worksheet (c) You can change a data point value and automatically that is drawn in the chart (d) Both b & c

85. Which of the following is not a database application? (a) dBase

(b) Flash (c) FoxPro (d) Access

86. HSAM stands for : (a) Hierarchic Sequential Access Method (b) Hierarchic Standard Access Method (c) Hierarchic Sequential and Method (d) Hierarchic Standard and Method

87. What do you call a primary key field included in another table? (a) Foreign Key (b) Parent Key (c) Child Key (d) Index

88. SQL stands for: (a) Sophisticated Question List (b) Structured Question List (c) Structured Query Language (d) Small Query Length

89. Which of the following is a URL? (a) www.yahoo.com (b) netscape (c) [email protected]

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Section – 4 Statistics

91. There is a pack of 52 cards and Rohan draws two cards together, what is the probability that 96. ______occurs when the sample used in the one is spade and one is heart? study is not representative of the whole population. (a) 11/102 (b) 13/102 (a) Margin of error (c) 11/104 (b) Sampling error (d) 11/102 (c) Non-sampling error (d) Population specification 92. An item that directs participants to different follow-up questions depending on their 97. Non-random sampling is also called: response is called a ______. (a) Response set (a) Biased sampling (b) Probe (b) Non-probability sampling (c) Semantic differential (c) Random sampling (d) Contingency question (d) Representative sample

93. The researcher has secretly placed him or 98. Most frequency used mathematical model of a herself (as a member) in the group that is being time series is: studied. This researcher may be which of the (a) Additive model following? (b) Mixed model (a) A complete participant (c) Multiplicative model

(b) An observer-as-participant (d)Regression model

(c) A participant-as-observer 99. In fitting of a straight line, the value of slope (d) None of the above remains unchanged by change of:

(a) Scale 94. Given (A) = 95, (Ab) = 35, (B) = 150, N = 200 and (AB) = 60, the class frequency (ab) is equal (b) Origin to: (c) Both origin and scale (d) None of them (a) 35

(b) 90 100. Which period is referred to as the period of (c) 15 population explosion? (d) 105 (a) 1901-1921

(b) 1921-1951 95. If for two attributes A and B, the class (c) 1951-1981 frequency (ab) = 0, then Q is equal to: (d) 1981-2001 (a) 1 (b) -1 (c) 0 (d) any value between 0 and -1

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Section – 5 General Economics

101. In economics, scarcity refers to a situation 106. Equilibrium price may be determined when: through:

(a) demand for goods exceeds its supply (a) only demand (b) only supply (b) supply of goods exceeds its demand (c) both demand and supply (c) supply of goods is equal to its demand (d) None of these (d) both (a) & (b) 107. Which of the following is an example of 102. In economics, scarcity refers to a situation normal residents of India? when: (a) Foreign worker working in WHO located (a) demand curve shifts to left in India (b) demand curve shifts to right (b) The German working as Director in IMF (c) demand curve moves downward office located in India (d) demand curve moves upward (c) Ambassador in India from rest of the world (d) Ambassador of India in rest of the world 103. Which refers to a set of combinations of two goods that offers same level of satisfaction to a 108. Which of the following affects national consumer? income? (a) Budget line (a) Goods and Service Tax (b) Indifference set (b) Corporation Tax (c) Budget set (c) Subsidies (d) Indifference map (d) None of these

104. When Total Product falls, then: 109. Excess of revenue expenditure over revenue (a) Average Product is equal to zero receipts is called: (b) Marginal Product is equal to zero (a) revenue deficit (c) Marginal Product is negative (b) fiscal deficit (d) Average product continues to rise (c) primary deficit (d) None of these 105. Law of variable proportion is valid when: (a) atleast one input is fixed and all other 110. ______is the best measurement of inputs are kept variable economy growth in a country. (b) all factors are kept constant (a) Gross national product (GNP) (c) all inputs are varied in the same (b) Gross Domestic Product (GDP) proportion (c) Revenue from outside (d) None of these (d) Development of industry

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Section – 6 Science

111. Inventor of Dynamite: (a) George Eastman 118. Largest WBC is called: (b) Alfred Nobel (a) Monocyte (c) Alva Fisher (b) Lymphocyte (d) H.W. Seeley (c) Leukocyte (d) Erythrocyte 112. S.I. Unit of Inductance: (a) tesla 119. Hydrochloric Acid is secreted by which organ? (b) henry (a) Buccal cavity (c) weber (b) Oesophagus (d) poise (c) Stomach (d) Small intestine 113. One hertz is equivalent to: 120. Other name of Kala Azar: (a) one cycle per second (a) Wuchereriasis (b) one second (c) one meter per second (b) Leishmaniasis (d) one second per meter (c) Giardiasis (d) trypanosomiasis 114. The unit m/s2 is of: (a) velocity (b) speed (c) acceleration (d) deceleration

115. Chemical name of Limestone: (a) Calcium chloride (b) Calcium oxide (c) Calcium carbonate (d) Calcium sulphate

116. Glycerol is added to soap. It functions _____. (a) as a filler (b) to increase leathering (c) to prevent rapid drying (d) to make soap granules

117. Life span of RBC is: (a) 120 days (b) 1 month (c) 1 year (d) 160 days

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