Sr Assistant Accounts Solved Paper HPSSSB Post Code-502

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

Sr Assistant Accounts Solved Paper HPSSSB Post Code-502
Sr Assistant Accounts Solved Paper HPSSSB Post Code-502

1. निम्न में से कौन सा व्यवसाय के सूक्ष्म वातावरण के तत्व हैं?

A आपूर्तक

B प्रतिस्पर्धी

C व्यापार नीति


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

Sr Assistant Accounts Solved Paper Page II

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





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

Sr Assistant Accounts Solved Paper Page II HPSSSB Hamirpur

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

Sr Assistant Accounts Solved Paper Page III

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


D  Japan

97. the first public Bank was



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?





100. NABARD has been established on the Recommendation of

A Talwar committee

B Tandon committee

C CRAFI   card

D James Raj committee

Sr Assistant Accounts Solved Paper Page II HPSSC Previous Paper

101When was the Lead Bank scheme introduced?


B 1968



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




D  both a and b

111. dunkel proposal was discussed in



C  World Bank


112. the SDRs are allocated by




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?




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




D  all of these

Sr Assistant Accounts Solved Paper Page IV

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 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


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

Sr Assistant Accounts Solved Paper Page II HPSSC Previous Paper

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


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

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