Sr Assistant Accounts Solved Paper Post Code-502 : We have shared the Senior Assistant Accounts Solved Papers in this post. It is very important for all upcoming similar type of exams. Also Read : Divisional Accountant Paper Post Code-687
1. निम्न में से कौन सा व्यवसाय के सूक्ष्म वातावरण के तत्व हैं?
A आपूर्तक
B प्रतिस्पर्धी
C व्यापार नीति
D.जनता
2.किसके सेटिंग के बिना नियोजन शुरू नहीं किया जा सकता?
A बजट
B उद्देश्य
C शक्ति
D इनमें से कोई नहीं
3. भारत में पंचवर्षीय योजना की शुरुआत से_______________ का परिचय देखा गया.
A मिश्रित अर्थव्यवस्था
B सामाजिक अर्थव्यवस्था
C पूंजीवादी अर्थव्यवस्था
D बंद अर्थव्यवस्था
4. भारत में SEZ नीति किसके अनुभव से प्रेरित हुई?
A जापान
B चीन
C यू.एस.ए
D जर्मनी
5. FEMA किस वर्ष लागू किया गया था?
A 1996
B 1997
C 1998
D 1999
6. क्योटो प्रोटोकोल संबंधित है-
A प्रतिस्पर्धा
B ग्राहक सुरक्षा
C वातावरण सुरक्षा
D परमाण्विक उर्जा सर्जन
7. मितव्यई उदारीकरण कब शुरू किया गया?
A 1991
B 1990
C 1985
D 1988
8.गरीबी हटाओ सूत्र किस में शामिल किया गया था?
A प्रथम योजना
B पांचवी योजना
C चौथी योजना
D द्वितीय योजना
9. प्रॉमिसरी नोट का भुगतान उसके___________________ द्वारा होता है?
A दाता
B प्रापक
C बैंक
D इनमें से कोई नहीं
10. वित्तीय विवरण में संभवित उत्तरदायित्व है-
A समायोजित
B स्वीकृत
C अस्वीकृत
D इनमें से कोई नहीं
11. शब्द पेरागि प्रणाली (IMPREST SYSTEM) के संबंध में उपयोग की जाती है?
A परचेज बुक
B सेल बुक
C कैश बुक
D पेटी कैश बुक
12. आदेशिती मतलब व्यक्ति जो
A आदेश बनाता है
B स्वीकारता है
C देय डेट पर पेमेंट लेता है
D लेनदार
13.Salary outstanding account is a personal account-
A true
B false
C incomplete statement
D none of the above
14. Goods lying with the custom are valued at-
A cost price
B market price
C net realisable value
D least of cost or net realizable value
15. What is the book wherein various accounts are open called?
A journal
B ledger
C Subsidiary
D trial balance
16. Prepaid expenses are valued on the balance sheet at
A replacement cost
B current cost
C cost to acquire the Asset
D cost less expired portion
17. the basic concept related to profit and loss account is/ are
A realisation concept
B matching concept
C cost concept
D both A and B
18. fees paid to lawyer for drawing a purchase deed of land is which type of Expenditure?
A capital expenditure
B revenue expenditure
C deferred revenue expenditure
D none of the above
19. inventory control technique may be employed in
A manufacturing business
B merchandising business
C both A and B
D none of these
20. In finance, who is known as the owner of residue?
A Debenture holders
B preference shareholders
C banks that lends money
D ordinary shareholders
| Sr Assistant Accounts Solved Paper Page II HPSSC Hamirpur |
21. accrual concept relates to the determination of
A expenses and losses
B income and gains
C expenses and income
D losses
22. a foreign bill of exchange is generally drawn up in
A triplicate
B duplicate
C single
D quadruplicate
23.Cash discount is allowed on
A purchases
B shares
C prompt payment
D all of these
24. early payment of a bill of exchange is known as?
A retirement
B renewal
C discount
D endorsement
25. premium on redemption of debenture is
A personal account
B real account
C nominal account
D none of these
26. Which of the following is not an accounting concept?
A true and fair concept
B matching concept
C dual aspect concept
D going concern concept
27.Which of the following is not a subsidiary book?
A purchase book
B sale book
C bill receivable book
D assets book
28. Accounting concepts are based on?
A certain assumptions
B certain facts and figures
C certain accounting records
D government guidelines
29. an ordinary partnership firm can have maximum?
A 5 partners
B 10 partners
C 150 partners
D 20 partners
30. guaranteed profit is given to the
A retiring partner
B incoming partner
C heirs of the deceased partner
D all of these
31. liability of a partner in a partnership fIrm is
A limited
B unlimited
C restricted
D undefined
32. Which company shares can be freely Transferable?
A private company
B public company
C both private and public
D none of these
33.What is the excess of net assets over consideration paid called?
A Capital Reserve
B Reserve capital
C security premium
D goodwill
34. a company can buy back
A partly paid share
B fully paid share
C partly called up
D none of these
35. interest is always calculated on the
A market value
B cost of purchase
C nominal/ face value
D hire of cost and fair value
36. discount on issue of share is
A revenue loss
B capital loss
C revenue profit
D capital profit
37. dividends are usually paid on
A authorised capital
B issued capital
C called up capital
D paid up capital
38.What does a low proprietary ratio indicate?
A sound financial position
B weak financial position
C both A and B
D none of these
39. debt equity ratio is a test of
A liquidity
B profitability
C solvency
D turnover
40. which of the following is usually a long term budget?
A capital expenditure budget
B cash budget
C sales budget
D none of these
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41. working capital is a measure of
A solvency
B profitability
C liquidity
D consistency
42. What is the ideal quick ratio?
A 1:1
B 2:1
C 3:1
D 4:1
43. Sales budget is
A expenditure budget
B master budget
C functional budget
D cash budget
44. depreciation on fixed assets is
A an application of fund
B A sources of fund
C no flow no fund
D none of these
45. which is not included in quick assets?
A cash in hand
B cash in bank
C debtors
D stock
46. cash flow statement is prepared from
A balance sheet
B profit and loss account
C additional information
D all of these
47. inelastic demand is
A greater than 1
B less than 1
C equal to 1
D Zero
48. profits are maximized at the point where
A MR=MC
B MR<MC
C MR>MC
D AC>MC
49. Which of the following is the tool of measure of the variation of items?
A mean
B median
C Mode
D dispersion
50. Which measure of dispersion is the square of standard deviation?
A variance
B range
C quartile deviation
D mean deviation
51.Payroll is an example of
A real time processing
B batch processing
C both A and B
D none of these
52. Mimeograph is a
A Detecting machine
B duplicating machine
C calculating machine
D Accounting machine
53.Subsidiary function of management include
A communication
B planning
C directing
D staffing
54. planning does not involve
A control of activities
B determination of goals
C identification of alternatives
D selection of best alternatives
55. Esprit De Corps means
A all is well
B union is strength
C fair remuneration
D none of these
56. Who is the father of scientific management?
A Peter f drucker
B Henry fayol
C. FW Taylor
D Charles Babbage
57. unity of objectives principle states that there should be
A only one objective
B predetermined objective
C coordination among objectives
D none of these
58. Which of the following is not a non-financial incentive?
A pay
B employee participation
C bonus
D Commission
59. Grape vine is associated with
A formal communication
B informal communication
C horizontal communication
D vertical communication
60. board of director of large corporations typically have an
A audit committee
B finance committee
C compensation committee
D all of these
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61. the strongest determinant of demand is
A supply
B price
C distribution
D none of these
62. under which concept customer remains focused
A product
B production
C selling
D marketing
63. exchange concept covers
A distribution aspect
B price mechanism
C generation of value satisfaction
D both a and b
64. packaging is sub element of
A product
B price
C promotion
D distribution
65. a jobber is an example of
A intermediaries
B supplier
C customers
D none of these
66. marketing environment consists of
A set of interacting forces
B external forces
C internal forces
D none of these
67. almost all the business to business marketing is
A segment marketing
B individual marketing
C niche marketing
D local marketing
68. value affect customer behavior in the
A short run
B long run
C both a and b
D none of these
69. razor and cartridges indicates
A captive pricing
B option pricing
C bundle pricing
D none of these
70. Which of the following costs may be used for pricing decisions?
A fixed cost
B variable cost
C average cost
D all of these
71. distribution cost are also called
A selling cost
B marketing cost
C both a and b
D none of these
72. Which of the following is not a type of non store retailing?
A Limited line stores
B automatic vending
C direct selling
D telemarketing
73. cost of depreciation fund is the
A explicit cost
B average cost
C implicit cost
D none of these
74. maximum bonus ratio is
A 1:1
B 2:3
C 3:2
D 3:4
75.Which of the following is not the technique of capital structure analysis?
A trading on equity
B capital gearing
C capital budgeting
D cost of capital
76. capital structure designing has nothing to do with
A profitability
B solvency
C flexibility
D transferability
77. which is not the long term source of working capital?
A retained earning
B long term debts
C issue of share
D provision for taxation
78. total of current assets is called as
A gross working capital
B net working capital
C Complex working capital
D none of these
79. long term loans from the public is called
A debentures
B retained earnings
C shares
D public deposits
80. net present value is
A artificial measure
B normal measure
C absolute measure
D all of these
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81. The most reliable type of interview is
A behavioral
B structured
C stress
D panel
82. input to the selection process includes all, except:
A job analysis
B job application
C human resource planning
D supervision
83. The advantages of the lecture method include
A economy
B feedback
C participation
D all of these
84. transfer of Executive from one location to another is called
A job rotation
B job displacement
C mentoring
D none of these
85. induction means
A training
B promotion
C incentives
D introductions
86. career planning is the responsibility of
A the employee
B the employer
C government
D HR department
87. People pursue carrier to satisfy deeply
A individual needs
B organizational needs
C leadership skills
D none of these
88. a carrier includes different
A positions
B stages
C transitions
D all of these
89. job security would fall under which of the following needs?
A safety
B social
C ego
D self actualization
90. group incentives woodwork best among
A assembly line workers
B lawyers
C accountants
D car sale people
91.360 degree method relates to
A organization climate
B retrenchment
C performance appraisal
D employee morale
92. When was the Factories Act introduced?
A 1949
B 1948
C 1950
D 1951
93. payment linked to number of years served is called
A Gratuity
B compensation
C benefit
D none of these
94. the industrial policy resolution come into force on
A 1970
B 1956
C 1949
D 1968
95. bank rate is also known as
A discount rate
B penalty rate
C interest rate
D none of these
96. unit banking system originated in the
A India
B England
C USA
D Japan
97. the first public Bank was
A SBI
B PNB
C Syndicate Bank
D bank of Venice
98. Which of the following is the latest buzzword among bankers?
A social banking
B financial inclusion
C mass banking
D none of these
99. differential rate of interest scheme was introduced in which year?
A1962
B1982
C1972
D1980
100. NABARD has been established on the Recommendation of
A Talwar committee
B Tandon committee
C CRAFI card
D James Raj committee
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101When was the Lead Bank scheme introduced?
A1967
B 1968
C1969
D1974
102. non-performing advances means
A non financial assets
B obsolete assets
C Assets transferred to company liquidator
D loans becoming overdue beyond 90 days
103. IDBI has its Overseas Branch in
A Thailand
B Singapore
C Dubai
D Sri Lanka
104. provide plastic money through
A debit card
B credit card
C both a and b
D none of the above
105. LIC was first set up in
A 1952
B 1956
C 1960
D none of these
106. Land Development Bank was started first of all in
A Mumbai
B Delhi
C Gurgaon
D Chennai
107. Which of the following is not the balance of payment?
A capital account
B loss account
C current account
D none of these
108. physical delivery of foreign exchange has to take place in case of
A spot market
B Forward Market
C future market
D all of these
109. when custom duty is levied according to weight of ofgoods it is called
A excise duty
B specific duty
C revenue duty
D none of these
110. associate institutions of World Bank are
A IDA
B IFC
C IMF
D both a and b
111. dunkel proposal was discussed in
A WTO
B IMF
C World Bank
D ADB
112. the SDRs are allocated by
A WHO
B IMF
C RBI
D none of these
113. foreign trade is also known as
A external trade
B exterior trade
C extrinsic trade
D all of these
114. Which of the following is used for international money transfer?
A RTGS
B NEFT
C SWIFT
D none of these
115. AS-10 does not apply to
A land
B livestock
C leasehold assets
D none of these
116. Which of the following is not a speculator in the stock exchange?
A broker
B bull
C dear
D Stag
117. reducing the capital of a company is called
A internal reconstruction
B external reconstruction
C consolidation
D none of these
118. income tax is a
A direct tax
B indirect tax
C progressive tax
D none of these
119. the maximum amount of deduction allowed under section 80c of Income Tax Act?
A 80000
B 90000
C 100000
D 110000
120. application software of income tax is/ are
A IPAN
B AIS
C MMS
D all of these
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121. the staple food of the vedic Aryan was
A Barley and rice
B milk and its products
C rice and pulses
D vegetables and fruits
122.भारत के किस राज्य को बौद्ध धर्म का पालना कहते हैं?
A सिक्किम
B बिहार
C उत्तर प्रदेश
D मध्य प्रदेश
123. अशोक के स्तंभ शिलालेख में किस भाषा का इस्तेमाल हुआ है?
A संस्कृत
B प्राकृत
C अपभ्रंश
D हिंदी
124. तोलाकप्पियम संबंधित है
A प्रशासन
B कानून
C व्याकरण
D इनमें से कोई नहीं
125.तराइन की लड़ाई मोहम्मद गौरी और_________ के बीच हुई थी?
A राणा सांगा
B राणा प्रताप
C पृथ्वीराज चौहान
D इनमें से कोई नहीं
126. बहामनी राज्य किस वर्ष में स्थापित किया गया था?
A 1336
B 1338
C 1347
D 1361
127. कौन से दर्शन को अद्वैत कहते हैं?
A शंकराचार्य
B रामानुजाचार्य
C नागार्जुन
D वसुमित्र
128. वैज्ञानिक समाज किन के द्वारा स्थापित किया गया था?
A विल्टन कंपनी
B लॉर्ड कार्नवालिस
C सर सैयद अहमद खान
D इनमें से कोई नहीं
129. Andhra Pradesh was created as a linguistic state in
A 1950
B 1953
C 1956
D 1961
130. Which one of the following is the guardian of fundamental rights an?
A legislature
B executive
C political parties
D judiciary
131. How many fundamental duties are in the Indian Constitution?
A 9
B 11
C 12
D 20
132. Who was the first foreign minister of free India?
A Jawaharlal Nehru
B gulzarilal Nanda
C Lal Bahadur Shastri
D John mathai
133. Who holds the power to increase the number of judges in the supreme court?
A Prime Minister
B President of India
C parliament
D Ministry of law
134. Who is the executive head of the state government?
A the chief minister
B the Governor
C the chief secretary
D none of these
135. Which of the following is an igneous rock?
A limestone
B slate
C marble
D basalt
136. alluvial cone is Predominant in
A coastal region
B piedmont zone
C Delta region
D pediment region
137. in the Challenger rise is located in
A Pacific Ocean
B Indian Ocean
C Atlantic Ocean
D Arctic Ocean
138. the cold Labrador ocean current brings 9 month winter to
A USA
B Eastern newfoundland
C Western Norway
D North Sweden
139. the gas having the highest proportion in the air is
A Oxygen
B nitrogen
C carbon dioxide
D hydrogen
140. Tsunami are produced by
A shrinking of the earth crust
B cyclones
C submarine earthquakes
D tides
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141. the dry wind Santa Ana blows in
A Siberia
B Argentina
C Switzerland
D California
142. cyclonic rainfall largely occurs in
A Egypt
B India
C UK
D A Mexico
143. the Himalayan mountains range is an example of
A block mountain
B fold mountain
C volcanic mountain
D residual mountain
144. Guwahati is situated on the bank of the river
A teesta
B Brahmaputra
C Hugli
D sone
145. a plant with Green Leaves placed in red light will appear 9
A green
B violet
C black
D red
146. Which of the following device is full duplex?
A mobile phone
B walky- talky
C loudspeaker
D radio
147. an alloy is
A a compound
B an allotropic form
C an isomer
D a mixture
148. the pH value of milk is
A 2.4
B 3.8
C 6.6
D 8.0
149. enzymes are
A carbohydrates
B acids
C proteins
D none of these
150. Which fuel has the maximum calorific value?
A charcoal
B kerosene
C wood Ud
D cow dung
151. the disease hydrophobia is caused due to?
A Bacteria
B fungi
C virus
D algae
152. dalchini is obtained from which part of the plant?
A leaves
B stem
C root
D Bark
153. as human is related to the house in the way cow is related to
A den
B shed
C cave
D none of these
154.Rama remembers that she met her brother on Saturday which was after the 20th of a month. if the first of that month was on Tuesday, then on which date did she meet her brother?
A 23rd
B 24th
C 25th
D 26th
155. Bhuri Singh Museum is at
A Bharmour
B Dharamshala
C Chamba
D Shimla
156. the book Himalayan art was written by
A JC French
B karl la Khandalwala
C MS Randhawa
D wg Archer
157. संसार चंद कौन से भूतपूर्व राज्य का राजा था?
A जुब्बल
B कांगड़ा
C सिरमौर
D सुकेत
158. रामपुर बुशहर की राजधानी कभी यहां स्थित नहीं थी?
A कामरु
B रामपुर
C सराहन
D पियो
159. भूतनाथ मंदिर स्थित है
A भुंतर
B देहरा गोपीपुर
C मंडी
D ऊना
160.शीप ब्रीडिंग फार्म स्थित है
A दौलतपुर
B नारकंडा
C ताल
D टिस्सा
| Sr Assistant Accounts Solved Paper Page II HPSSC Previous Paper |
161. Which web portal has been launched by the union government for monitoring Universal household electrification?
A My Gaav
B Sangam
C saubhagya
D smart net
162. Which country to host the 2023 rugby football cup?
A France
B Japan
C South Africa
D Ireland
163. The first-ever Namami Barak festival was organized in which state in November 2017?
A West Bengal
B Himachal Pradesh
C Tamil Nadu
D Assam
164. Patanjali group has recently signed an Mou with which state government for setting up a Food Park in the state?
A Madhya Pradesh
B Jharkhand
C Kerala
D Telangana
165. He was __________happy to see me again.
A Too
B very
C most
D some
166. antonyms of the word complementary is
A worse
B corrode
C destroy
D dissatisfaction
167. meaning of the idiom take up the cudgels is
A to take notice
B to accept a present
C to defend someone vigorously
D to accept a challenge
168. शक्तिहीन कौन सा समास है?
A अव्ययीभाव
B तत्पुरुष
C कर्मधारय
D द्वंद
169. रोपण का विपरीतार्थक शब्द है?
A सोपंण
B लोपण
C उन्मूलन
D मूलन
170. क्रिया शब्द है
A खुदाई
B खोद
C खोदा
D खोदना