UKPSC Assistant Accountant
Solved Question Paper 2017
Question Booklet Code: 02
Question Booklet Series: A
Max. Marks: 100
Time: 2 Hours
In this Post you will Get [UKPSC] Uttarakhand Assistant Accountant Solved Question Paper 2017 with notes. We have Also Uploaded [UKPSC] Uttarakhand Sahayak Lekhakar Solved Question Paper from 2016 till Date in Hindi. Complete Self study notes for [UKPSC] Uttarakhand Assistant Accountant Exam is available now.
1. 'चारू चन्द्र की चंचल किरणें काव्यपंक्ति में प्रयुक्त अलंकार का सही विकल्प छाँटिए -
(A) यमक
(B) अनुप्रास
(C) श्लेष
(D) रूपक
2. शुद्ध वाक्य का चयन कीजिए
(A) मैं अनेक विद्वानों से मिला हूँ।
(B) मैं कई विद्वान जनों से मिला हूँ।
(C) मैं बहुत सारे विद्वानों से मिला हूँ।
(D) मैं अनेकों विद्वानों से मिला हूँ।
3.'घृणा' किस रस का स्थायी भाव है ?
(A) भयानक रस
(B) करुण रस
(C) बीभत्स रस
(D) शान्त रस
4.हिन्दी भाषा की लिपि है -
(A) रोमन
(B) फारसी
(C) गुरुमुखी
(D) देवनागरी
5.आंधी आने पर वे एक घर में छुप गये:
(A) संयुक्त वाक्य
(B) साधारण वाक्य
(C) मिश्र वाक्य
(D) कोई नहीं
Also Read: UKPSC Assistant Accountant Exam Solved Question Papers [English Medium]
👉UKPSC Assistant Accountant Solved Question Paper 2016
Also Read: UKPSC Assistant Accountant Exam Solved Question Papers [Hindi Medium]
6. अमृत का पर्यायवाची नहीं है -
(A) सुधा
(B) शस्य
(C) सोम
(D) पीयूष
7. 'घुमक्कड़ शास्त्र' के रचनाकार हैं-
(A) राहुल सांकृत्यायन
(B) हरिशंकर परसाई
(C) हजारी प्रसाद द्विवेदी
(D) प्रेमचंद
8.यह विस्मय बोधक चिह्न है -
(A) ’,’
(B) “___”
(C) :-
(D) !
9.निम्नांकित विकल्पों में से वर्तनी की दृष्टि से शुद्ध (तत्सम) शब्द चुनिए
(A) सिंगार
(B) श्रंगार
(C) श्रींगार
(D) श्रंगार
10. 'च' वर्ग ध्वनियाँ किस वर्ग में आती हैं ?
(A) कण्ठ्य
(B) दन्त्य
(C) तालव्य
(D) ओष्ठ्य
11. निम्नांकित में से किसमें विसर्ग सन्धि नहीं है ?
(A) दिङ्मण्डल
(B) निश्चल
(C) धनुष्टंकार
(D) निस्सन्देह
12. हिन्दी में संयुक्त स्वर है -
(A) आ
(B) ई
(C) ऊ
(D) औ
13. The most rigorous test of liquidity is –
(A) Current ratio.
(B) Quick ratio.
(C) Absolute liquid ratio.
(D) All of the above.
Ans: (C) Absolute liquid ratio.
14. A brief explanation of the transaction is called –
(A) Summarizing.
(B) Particular.
(C) Narration.
(D) Information.
Ans: (C) Narration.
15. Stock turnover ratio is –
(A) Liquidity ratio.
(B) Profitability ratio.
(C) Solvency ratio.
(D) Activity ratio.
Ans: (D) Activity ratio.
[Hint: Liquidity ratio: Current ratio and liquid ratio. Liquid ratio is also known as quick ratio and acid test ratio. Profitability ratio: Gross profit ratio, net profit ratio, operating profit ratio Solvencey ratios: Debt-equity ratio, Total asset to debt ratio, proprietary ratio Activity ratio: Stock turnover ratio, Debtors turnover ratio/accounts receivable turnover ratio, creditors turnover ratio/accounts payable ratio.]16. Which of the following is not the technique of capital structure analysis?
(A) Trading on equity.
(B) Capital gearing.
(C) Capital budgeting.
(D) Cast of capital.
Ans: (C) Capital budgeting.
17. Receipts and Payment account is a:
(A) Personal a/c.
(B) Real a/c.
(C) Nominal a/c.
(D) None of these.
Ans: (B) Real a/c.
[Hint: Receipts and payment account is similar to cash book and is real in nature. It is prepared on cash basis. On the other hand, income and expenditure account is similar to profit and loss account and is nominal in nature. It is prepared on accrual basis.]18. Job costing is used in:
(A) Textile mill.
(B) Paper mill.
(C) Chemical mill.
(D) Printing press.
Ans: (D) Printing press.
19. The scope of which is wider:
(A) Internal control.
(B) Internal checking.
(C) Internal audit.
(D) None of the above.
Ans: (C) Internal audit.
20. Index cost of acquisition is related to –
(A) Long term capital gain.
(B) Short term capital gain.
(C) Income from Business.
(D) Income from other sources.
Ans: (A) Long term capital gain.
21. Cost of depreciation fund is the –
(A) Explicit cost.
(B) Opportunity cost.
(C) Average cost.
(D) Equity cost.
Ans: (B) Opportunity cost.
22. Trading A/c is a –
(A) Personal a/c.
(B) Real a/c.
(C) Nominal a/c.
(D) None of the above.
Ans: (C) Nominal a/c.
[Hint: Income statement is dividend into two parts: trading account and profit and loss account. Both are nominal in nature. Balance sheet is also known as position statement. It is a statement of asset and liabilities on a particular date. Only personal and real accounts are shown in balance sheet.]23. Under annuity method the amount of depreciation is –
(A) Fixed for all years.
(B) Increasing every year.
(C) Decreasing every year.
(D) Fluctuating from year to year.
Ans: (A) Fixed for all years.
24. If the shares are forfeited, the share capital a/c is debited by –
(A) Face value of shares.
(B) Paid up value of share.
(C) Called up value of share.
(D) Issue price of share.
Ans: (C) Called up value of share.
25. Which of these accounts show debit balance?
(A) Machinery a/c.
(B) Sales a/c.
(C) Capital a/c.
(D) All of the above.
Ans: (A) Machinery a/c.
[Hints: Debit balance shown by: Assets, Expenses, purchases, Drawings. Credit balance shown by: Liabilities, Income, revenue, capital and sales.]26. Which of the following is non-current asset?
(A) Stock.
(B) Goodwill.
(C) Prepaid rent.
(D) Accounts receivable.
Ans: (B) Goodwill.
27. Copyright is an example of –
(A) Tangible assets.
(B) Intangible assets.
(C) Wasting assets.
(D) Fictitious assets.
Ans: (B) Intangible assets.
28. On dissolution of a firm, an amount realised from the unrecorded asset is credited to –
(A) Revaluation a/c.
(B) Realisation a/c.
(C) Cash a/c.
(D) Capital a/c.
Ans: (B) Realisation a/c.
29. A decrease in the provision for bad and doubtful debts results in –
(A) Increase in net profit.
(B) Increase in equity.
(C) Decrease in net profit.
(D) Both (A) and (B).
Ans: (D) Both (A) and (B).
30. Which of the following concept shows difference between amount of receipt and right to receive an amount?
(A) Matching concept.
(B) Going concern concept.
(C) Accrual concept.
(D) Realisation concept.
Ans: (C) Accrual concept.
31. Sacrificing ratio is calculated in the case of –
(A) Retirement of a partner.
(B) Death of a partner.
(C) Insolvency of partner.
(D) Admission of a partner.
Ans: (D) Admission of a partner.
32. Only Personal and Real Accounts are shown in –
(A) Balance sheet.
(B) Trading a/c.
(C) Profit and Loss a/c.
(D) Trial balance.
Ans: (A) Balance sheet.
33. If the net profit earned during the year Rs. 80,000 and debtors have increased during the year by Rs. 15,000, the cash from operation will be –
(A) Rs. 80,000.
(B) Rs. 65,000.
(C) Rs. 95,000.
(D) Rs. 40,000.
Ans: (B) Rs. 65,000.
34. A and B are partners sharing profits in the ratio of 2: 3. They admit C for 1/4th share in business. The sacrificing ratio of A and B is –
(A) 3 : 1.
(B) 1 : 4.
(C) 2 : 3.
(D) 1 : 1.
Ans: (C) 2: 3.
35. A person deposits LIC premium of Rs. 10,000. He can claim –
(A) Deduction U/S 80C.
(B) Exemption U/S 10.
(C) Both (A) and (B).
(D) None of the above.
Ans: (A) Deduction U/S 80C.
36. Accounting Standards Board of India was established in which year?
(A) 1970.
(B) 1972.
(C) 1973.
(D) 1977.
Ans: (D) 1977.
37. Preparation of Final Accounts falls in –
(A) Book Keeping.
(B) Accounting.
(C) Auditing.
(D) None of the above.
Ans: (B) Accounting.
38. Which of the following does not come under the purview of book-keeping?
(A) Financial transactions.
(B) Recording.
(C) Posting.
(D) Analysis and interpretation.
Ans: (D) Analysis and interpretation.
39. While deciding about the divisible profit which of the following facts must be considered?
(A) Current depreciation.
(B) Arrear of depreciation.
(C) Capital profits.
(D) All of the above.
Ans: (D) All of the above.
40. Destruction of vouchers by auditor is –
(A) Civil liability.
(B) Criminal liability.
(C) Other liability.
(D) None of the above.
Ans: (B) Criminal liability.
41. LAN stands for –
(A) Large Area Network.
(B) Local Area Network.
(C) Long Accurate Network.
(D) Lay Access Network.
Ans: (B) Local Area Network.
42. If the opening capital is Rs. 1,20,000, drawings Rs. 10,000, additional capital Rs. 20,000, closing capital Rs. 1,80,000, the profit earned during the year will be –
(A) Rs. 50,000.
(B) Rs. 52,000.
(C) Rs. 40,000.
(D) Rs. 60,000.
Ans: (A) Rs. 50,000.
43. When current ratio is 4.5 : 1 and Acid test ratio is 3 : 1 of inventory is Rs. 12,000. What is the amount of current liabilities?
(A) Rs. 5,000.
(B) Rs. 6,000.
(C) Rs. 7,000.
(D) Rs. 8,000.
Ans: (D) Rs. 8,000.
44. Bad debts recovered during the year will be –
(A) Capital expenditure.
(B) Revenue expenditure.
(C) Capital receipt.
(D) Revenue receipt.
Ans: (D) Revenue receipt.
45. Which method of costing would you recommend for a drug manufacturing company?
(A) Unit costing.
(B) Contract costing.
(C) Batch costing.
(D) Operating costing.
Ans: (C) Batch costing.
46. ‘VED’ analysis method is used when –
(A) Machines are used.
(B) Materials are used.
(C) Labourers are used.
(D) None of the above.
Ans: (B) Materials are used.
47. In fund flam analysis, increase in working capital is –
(A) A source of funds.
(B) An application of funds.
(C) Both source and application of funds.
(D) None of these.
Ans: (B) An application of funds.
48. Excess of credit side over the debit side in Revaluation A/c is –
(A) Profit.
(B) Loss.
(C) Debt.
(D) Expenses.
Ans: (A) Profit.
49. A Company has liabilities of Rs. 38,000 and owner’s equity of Rs. 1,14,000, then assets of the company are –
(A) Rs. 76,000.
(B) Rs. 1,52,000.
(C) Rs. 1,14,000.
(D) Rs. 38,000.
Ans: (B) Rs. 1,52,000.
50. The payment of a liability will –
(A) Increase both assets and liabilities.
(B) Increase assets and decrease liabilities.
(C) Decrease assets and increase liabilities.
(D) Decrease assets and decrease liabilities.
Ans: (D) Decrease assets and decrease liabilities.
51. Return inwards will be shown as a deduction from –
(A) Sales.
(B) Purchases.
(C) Returns outwards.
(D) None of the above.
Ans: (A) Sales.
52. Cash receipt and cash payments are recorded in –
(A) Cash Book.
(B) Purchase Book.
(C) Sales Book.
(D) Journal.
Ans: (A) Cash Book.
53. Which of the following National Park is not situated in Uttarakhand?
(A) Corbett.
(B) Nanda Devi.
(C) Rajaji.
(D) Kanha Kisley.
Ans: (D) Kanha Kisley.
[Hint: Kanha kisley national park is located in Madhya Pradesh.]
54. Lal Bahadur Shastri National Academy of Administration is situated –
(A) Dehradun.
(B) Mussoorie.
(C) Haridwar.
(D) None of the above.
Ans: (B) Mussoorie.
55. Which is the folk dance of Uttarakhand?
(A) Jhoda.
(B) Jhumailo.
(C) Laman.
(D) All of the above.
Ans: (A) Jhoda.
56. Who is the first woman writer to pen ‘Nanda Ke Jagars’?
(A) Basanti Bisht.
(B) Prof. Manjula Jugran.
(C) Dr. Kusum Rani Naithani.
Ans: (C) Dr. Kusum Rani Naithani.
57. Country:President:State?
(A) Minister.
(B) Governor.
(C) M.P.
(D) Enactory.
Ans: (B) Governor.
58. _______ is an electronic device that receives a signal and re-transmits it at a higher level and/or higher power.
(A) Repeater.
(B) Modem.
(C) Router.
(D) Switch.
Ans: (A) Repeater.
59. A switching technique that sets up end-to-end communication path between the source and the destination is –
(A) Message switching.
(B) Packet switching.
(C) Circuit switching.
(D) Both (B) and (C).
Ans: (C) Circuit switching.
60. Red Data Book gives information about species which are –
(A) Extinct.
(B) Endangered.
(C) Dangerous.
(D) Rare.
Ans: (B) Endangered.
61. The combining of multiple signals into a form that can be transmitted over a single link of a communication medium is called –
(A) Multicasting.
(B) Broadcasting.
(C) Uncasing.
(D) Multiplexing.
Ans: (D) Multiplexing.
62. ______ is a person or group of person who have centralized control of the database.
(A) Network Administrator.
(B) Database Administrator.
(C) Both (A) and (B).
(D) None of the above.
Ans: (B) Database Administrator.
63. There are five boys on a ladder. E is further up than C but lower than D. B is between E and C, D is between A and E. The boy at the top is –
(A) D.
(B) E.
(C) A.
(D) B.
Ans: (C) A.
64. In RDBMS, DDL stands for –
(A) Data Design Language.
(B) Data Definition Link.
(C) Data Design Link.
(D) Data Definition Language.
Ans: (D) Data Definition Language.
65. What is ‘Hansuli’?
(A) Jewellery.
(B) Folk song.
(C) Dance.
(D) Caste.
Ans: (A) Jewellery.
66. Choose out the odd one?
(A) Telescope.
(B) Periscope.
(C) Bioscope.
(D) Microphone.
Ans: (D) Microphone.
67. The famous utensil Theki used for preparing curd in Uttarakhand is made up of?
(A) Aluminium.
(B) Steel.
(C) Wood.
(D) Iron.
Ans: (C) Wood.
68. Who was the first Indian woman climbed to Mount Everest?
(A) Harsha Rawat.
(B) Dr. Harshwanti Bisht.
(C) Bachhendri Pal.
(D) Lata Bisht.
Ans: (C) Bachhendri Pal.
69. The three words out of the following four words are almost same in nature and they farm a group. Which one of the following does not belong to that group?
(A) Wood.
(B) Furniture.
(C) Stone.
(D) Paper.
Ans: (C) Stone.
70. The region of Uttarakhand fall under seismic zone –
(A) Zone IV.
(B) Zone V.
(C) Zone IV and V.
(D) Zone III.
Ans: (C) Zone IV and V.
71. Where is situated Uttarakhand Ayurvedic University?
(A) Haridwar.
(B) Rookie.
(C) Harrawala (Dehradun)
(D) Rishikesh.
Ans: (C) Harrawala (Dehradun)
72. Find the odd one –
(A) Flute.
(B) Sitar.
(C) Guitar.
(D) Violin.
Ans: (A) Flute.
73. ‘Bhakar’ is used in rural Uttarakhand for –
(A) Water Storage.
(B) Fruit Collection.
(C) Food grain Storage.
(D) Milk Storage.
Ans: (C) Food grain Storage.
74. What is Kanchula Kharak in Uttarakhand?
(A) Breeding and Conservation Centre for Musk Deer.
(B) National Park.
(C) A Hill.
(D) A Dam.
Ans: (A) Breeding and Conservation Centre for Musk Deer.
75. In 1988, Independence day was celebrated on Wednesday on which day was it celebrated in 1989?
(A) Tuesday.
(B) Wednesday.
(C) Friday.
(D) Thursday.
Ans: (D) Thursday.
76. How many Seats are reserved for scheduled tribes in State Assembly?
(A) 3.
(B) 2.
(C) 4.
(D) None of the above.
Ans: (B) 2.
[Hint: Uttarakhand Assembly currently has 70 members, who are directly elected from single-seat constituencies. Currently there are 13 reserved seats for scheduled caste and 2 for Scheduled Tribes.]
77. Which wild life Sanctuary is situated in Pithoragarh district?
(A) Sona River wild life Sanctuary.
(B) Govind wild life Sanctuary.
(C) Askot wild life Sanctuary.
(D) None of the above.
Ans: (C) Askot wild life Sanctuary.
78. CAZ, DBY, ECX, FDW, __________
(A) GEV.
(B) HEU.
(C) GEX.
(D) HEV.
Ans: (A) GEV.
79. Vinay walk 5 km south wards then he walks 3 km turning to right, again he turned to his right & walks 5 km. He then turns to his left and walks 5 km. How far he is now from the starting point?
(A) 6 km.
(B) 8 km.
(C) 3 km.
(D) 5 km.
Ans: (B) 8 km.
80. In which district of Uttarakhand Tiladi forest movement was started?
(A) Pithoragarh.
(B) Chamoli.
(C) Uttarkashi.
(D) None of the above.
Ans: (B) Chamoli.
81. K is X’s brother; Z is X’s son. P who is K’s daughter is married to N. G and X are sister’s. How is G related to Z?
(A) Sister.
(B) Auntie.
(C) Mother.
(D) Mother in law.
Ans: (B) Auntie.
82. According to the census of 2011, the literacy rate of Uttarakhand –
(A) 78.53%.
(B) 79.63%.
(C) 80.63%.
(D) None of the above.
Ans: (B) 79.63%.
[Hint: According to the census of 2021, the literacy rate of Uttarakhand was 84.45 percent.]
83. Engineer is related to machine in the same way as ‘Doctor’ is related to –
(A) Hospital.
(B) Body.
(C) Disease.
(D) Machine.
Ans: (C) Disease.
84. Who said Kausani is a Switzerland of India?
(A) Ravindra Nath Tagore.
(B) Govind Ballabh Pant.
(C) Mahatma Gandhi.
(D) None of the above.
Ans: (C) Mahatma Gandhi.
85. If Monday falls on 3rd of a month. What day will fall 4 days after 21st in that month?
(A) Monday.
(B) Sunday.
(C) Tuesday.
(D) Wednesday.
Ans: (C) Tuesday.
[Hint: If there is Monday on 3rd than again Monday is on 10th, 17th and 24th. If 24th is Monday, then 25th is Tuesday.]
86. Who among the following is known as ‘Queen of Hills’?
(A) Kausani.
(B) Nainital.
(C) Mussoorie.
(D) None of the above.
Ans: (C) Mussoorie.
87. A landmarks of land surrounded by water is known as:
(A) Coast.
(B) Island.
(C) Peninsula.
(D) None of the above.
Ans: (B) Island.
[Hint: A landmarks of land surrounded by water on three sides is known as peninsula.]
88. Which book is written by Haridutt Sharma?
(A) Badri Mahatya.
(B) Gangalahri.
(C) Kedarkhand.
(D) None of the above.
Ans: (D) None of the above.
[Hint: Gangalahri is written by Dr. Jagannath Pandit. Kedarkhand book is written by Hema Uniyal. Badri Mahatmya is written by Pandit Acharya Chakradhar Joshi Dev]
89. Wular lake is located –
(A) Rajasthan.
(B) Punjab.
(C) Himachal Pradesh.
(D) Jammu & Kashmir.
Ans: (D) Jammu & Kashmir.
90. Kalagarh dam is constructed on river –
(A) Bhagirathi.
(B) Ramganga.
(C) Kosi.
(D) Saryu.
Ans: (B) Ramganga.
91. In which of the following State Bank soil is found?
(A) Gujarat.
(B) Rajasthan.
(C) Jharkhand.
(D) None of the above.
Ans: (A) Gujarat.
92. Which of the following belongs to Parmar Dynasty?
(A) Mahipat Shah.
(B) Shyam Shah.
(C) Prithvipat Shah.
(D) All of the above.
Ans: (D) All of the above.
93. Which one is the smallest ocean?
(A) Hind Ocean.
(B) Atlantic Ocean.
(C) Arctic Ocean.
(D) Prasant Ocean.
Ans: (C) Arctic Ocean.
94. The father of Green Revolution in India?
(A) B. L. Chopra.
(B) Amarita Patel.
(C) M. S. Swaminathan.
(D) None of the above.
Ans: (C) M. S. Swaminathan.
95. Which of the following has the longest coastline?
(A) Tamilnadu.
(B) Gujarat.
(C) Karnataka.
(D) Maharashtra.
Ans: (B) Gujarat.
96. Which one of the following Union Territory of India has the smallest area?
(A) Chandigarh.
(B) Daman & Diu.
(C) Lakshadweep.
(D) Pondicherry.
Ans: (C) Lakshadweep.
97. The lines joining the points of equal depth are known as –
(A) Isohalines.
(B) Isohytes.
(C) Isoclines.
(D) Isobaths.
Ans: (D) Isobaths.
98. What is the motto of National service scheme (NSS)?
(A) Unity and Discipline.
(B) Be Prepared.
(C) Not me but you.
(D) Sham No Varunah.
Ans: (C) Not me but you.
99. ‘Munari’ is the folk dance of –
(A) Orissa.
(B) Gujarat.
(C) Punjab.
(D) Bihar.
Ans: (A) Orissa.
100. Theosophical society was inspired by which religious Philosophy?
(A) Islam.
(B) Christianity.
(C) Hinduism and Buddhism.
(D) None of these.
Ans: (C) Hinduism and Buddhism.
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