Superintendent Divisional Accounts Solved Paper Postcode-687 Part-II

Superintendent Divisional Accounts Solved Paper Postcode-687 Part-II : Q. 86 to 170

86. Residential status is determined for

(A) Previous year 

(B) Assessment year

(C) Accounting year 

(D) Financial year

87. How many Heads of Income are there to compute Gross Total Income ?

(A) Six 

(B) Five 

(C) Four 

(D) Three

88. Income Tax Act came into force on

(A) 1-4-1961 

(B) 1-4-1962 

(C) 1-4-1956 

(D) 1-4-1965

89. Compensation received for loss of trading asset is a

(A) Capital Receipt 

(B) Revenue Receipt

(C) Casual Receipt 

(D) None of these

90. Mr. X taxable income in 2017-18 is ` 10,00,000. The tax amount will be

(A)  1,00,000 

(B)  1,50,000 

(C)  2,00,000 

(D) None of these

91. The rates of income tax are specified in

(A) Income Tax Act, 1961 

(B) Income Tax Rules, 1962

(C) Finance Act 

(D) Circulars of CBDT

92. The TDS certificate issued by an employer to his employees in case of salary income is

(A) Form 16 

(B) Form 26 

(C) Form 26A 

(D) Form 26Q

93. Surcharge of 10 percent is payable by an individual where the total income exceeds

(A)  7,50,000 

(B) 8,50,000 

(C) 10,00,000 

(D) None of these

94. Agriculture income is

(A) Fully exempted 

(B) Partly exempted

(C) Fully taxable 

(D) None of these

95. Bank interest exempted u/s 80 TTA of Income Tax Act, 1961 is

(A) 10,000 

(B)  20,000 

(C)  8,000 

(D) 12,000

96. If demand for a good is inelastic, an increase in its price will cause the total expenditure of the consumer of the good to

(A) increase 

(B) decrease

(C) remain the same 

(D) become zero


97. In a short run, when the output of a firm increases, its average fixed cost

(A) remains constant 

(B) decreases

(C) increases 

(D) first decreases then rises

98. The cost of one thing in terms of alternative given is called

(A) Real cost 

(B) Production cost

(C) Physical cost 

(D) Opportunity cost

99. In which of the following market structure the degree of control over the price of its product by a firm is very large ?

(A) Imperfect competition 

(B) Perfect competition

(C) Monopoly

(D) Both (A) and (B)

100. Demand is a function of

(A) Firm 

(B) Cost 

(C) Price 

(D) Product

Superintendent Divisional Accounts Solved Paper 2019

101. The kinked demand curve explains

(A) Demand flexibility 

(B) Demand rigidity

(C) Price flexibility 

(D) Price rigidity

102. Halo error means

(A) when one aspect of character of employee use for his evaluation

(B) an error which is helpful in assessment of employee

(C) Both (A) and (B)

(D) None of these

103. Choose the odd one out of the following :

(A) Training & Development 

(B) Placement

(C) Induction 

(D) Wage Administration

104. Deficiency or Surplus Account is prepared under which list ?

(A) D 

(B) C 

(C) E 

(D) H

105. If proposed dividend exceeds 15% but not 20% of paid up capital, amount to be transferred to reserves is

(A) 7.5% 

(B) 8% 

(C) 5% 

(D) 2.5%

106. Net working capital concept is

(A) Money measurement concept 

(B) Accounting concept

(C) Financial concept 

(D) All of these

107. Spares are the part of

(A) Raw material 

(B) Work-in-progress

(C) Consumables 

(D) Inventory

108. Dividend declared in two annual general meeting is always shown in

(A) Trading Account 

(B) P & L Account

(C) P & L Appropriation Account 

(D) None of these

109. High geared company has

(A) large no. of equity shares 

(B) large no. of long term debt

(C) debt and equity in proportion 

(D) None of these

110. Which of the following is correct ?

(A) Profit reduced capital

(B) Profit increases capital

(C) Capital can only come from profit

(D) Profit does not alter capital

111. The credit entry for net profit is on the credit side of

(A) The Trading Account 

(B) The Drawings Account

(C) The Capital Account 

(D) The P & L Account

112 .In general cases bonus shall be paid within in

A 6 months

B 7 months

C 8 months

D none of these

113. voting right cannot be exercised in case of

A calls in advance

B calls in  arrears

C both A and B

D none of these

114. age limit of directors in case of public company is

A 65

B 70

C 75

D 80

115. Section 12 of Companies Act 1956 deals with

A Incorporation

B Share capital

C number of directors

D shareholders

116. number of clauses in memorandum of association is

A 5

B 6

C 7

D 8

117. par value of share means, the __________ value of shares.

A actual

B face

C market

D dividend

118. What is SP 500?

A a crop of wheat

B the name of Mumbai best office of SEBI

C stock exchange of USA

D a scheme announced by the government of India

119.How many companies are included in the sensex?

A 30

B 50

C 111

D 25

120.Which of the following is responsible for the fluctuation of the sensex?

A rain

B monetary policy

C political instability

D all of these

Superintendent Divisional Accounts Solved Paper 2019

121. हड़प्पा स्थलों की सबसे बड़ी सघनता निमन किस नदी पर पाई गई है?

A सतलुज

B सिंधु

C रावी

D घग्गर हकरा

122.आरंभिक बौद्ध साहित्य में वर्णित जीवक था, एक

A व्यापारी

B चिकित्सक

C बोधिसत्व

D राजा

123. गुप्त काल में निम्न में से किसने रेशम व्यापार का एकाधिकार कायम किया?

A चीनियों ने

B मिस्त्रों ने

C यूरोपियों ने

D फ़ारसिओं ने 

124.अलाउद्दीन खिलजी अपने चाचा_________  की कपट पूर्वक हत्या करने के बाद दिल्ली का सुल्तान बना?

A  नसीरुद्दीन खुसरो शाह

B  बलबन

C जलालुद्दीन खिलजी

D इनमें से कोई नहीं

125. अकबर का साम्राज्य कितने सूबों में बंटा था?

A 14


C 26

D 28

126. प्लासी के युद्ध के कितने वर्षों के बाद बक्सर का युद्ध हुआ था?

A 2

B 5

C 6

D 7

127. केशव चंद्र सेन ब्रह्मो समाज से कब जुड़े थे?

A 1839



D 1858

128. ब्रिटिश माल सामान का बहिष्कार राष्ट्रीय नीति के रूप में किस वर्ष अंगीकार किया गया?

A 1899

B 1905

C 1903

D 1907

129. Rift valley and graben are the result of

A folding activities

B compressional forces

C faulting activities

D all of these

130. All vital atmospheric processes leading to various climatic ok and weather conditions take place in In which layer?

A troposphere

B Ionosphere 

C Exosphere

D stratosphere

131. dogger bank and grand Bank are situated on the continental shelf of the

A Atlantic Ocean

B Indian Ocean

C Pacific Ocean

D none of these

132. increasing concentration of which gas in the atmosphere intensifies greenhouse effect?

A nitrogen

B Oxygen

C carbon dioxide

D Argon

133. the Yakuts belong to

A the Amazon basin

B the Nile Valley 

C North Siberia

D the Congo Basin

134. the monetary unit of Malaysia is

A Kyat

B Ringgit

C Rupiah

D  none of these

135. the official language of Bhutan is 

A English

B Quechua

C Dzongkha

D  none of these

136. highest peak in Peninsular India is

A Nanda Devi

B Mount Everest

C Anaimudi

D dhaulagiri

137. The ramganga rises in the

A Kumaun Himalayas

B Punjab Himalaya

C Kashmir Himalayas

D Amarkantak plateau

Superintendent Divisional Accounts Solved Paper 2019

138. the Gulf of Cambay is associated with

A Coal

B Oil and natural gas

C hydro electricity

D nuclear minerals

139. the Forest Research Institute is located at

A Chennai

B Ahmedabad

C Kochi

D Dehradun

140. The industries which produce raw material  for other Industries are called

A basic industries

B chemical industries

C consumer goods industry

D  none of these

141. in the impeachment of the president of India can be initiated in

A Lok Sabha

B Rajya sabha

C either House of the Parliament 

D none of these

142. Who among the following Chooses the speaker of the Lok Sabha?

A The Prime Minister of India

B the Union Minister of parliamentary affairs

C the leader of opposition in the Lok Sabha

D the house of people

143. the power of the Supreme Court of India to decide dispute between centre and the state falls under its

A advisory  jurisdiction

B appellate jurisdiction

C original jurisdiction

D  writ jurisdiction

144. the governor of which state has been vested with special powers  regarding Scheduled tribe areas?

A Arunachal Pradesh

B Assam

C Maharashtra

D West Bengal

145. the contingency fund of India was created?

A by the constitution

B through an act of parliament in 1950

C through a presidential order in 1952

D none of these

146. Which of the following is not an asset held by commercial banks?

A bills of  exchange 

B Current account deposits

C credit balance with the Reserve Bank

D money lent and short notice

147. the basic attribute of a formal organisation is

A esteem and Prestige

B Roles and duties

C dominance and Supremacy

D rules and regulations

148. in which one of the following places was Asia’s first export processing zone setup?

A Surat

B Cochin

C Kandla

D Santa Cruz

149. Nabard was established on the Recommendation of which of the following?

A public accounts committee

B Shivaraman committee

C Narsimham committee

D Tendulkar committee

150. economic planning is in which list of the Constitution of India?

A Union list

B state list

C concurrent list

D none of these

151. at nearly  4° C,  a given mass of water Has maximum

A energy

B specific heat

C volume 

D density

152.Which mirror has a wider field of view?

A concave mirror

B convex mirror

C plane mirror

D none of these

153. Indian ink contains water glue and and

A  tarcoal

B  clay

C brittle

D soot

154. Which one of the following organisms is a viviparous one ?

A Scorpion

B grasshopper

C cockroach

D mosquito

155.In a certain code CALANDER Is written as CLANAEDR How is CIRCULAR is written in that code?





156.Which will come in place of ? in the letter series: BMW, DNV, FOU…?





157. रावी नदी निकलती है

A रोहतांग दर्रे से

B बारालाचा दर्रे से

C बड़ा भंगाल से

D इनमें से कोई नहीं

158. हिमाचल प्रदेश के किस जिले में सूरज ताल झील स्थित है?

A सिरमौर

B शिमला

C मंडी

D इनमें से कोई नहीं

NOTE:  सूरज ताल झील लाहौल स्पीति जिले में स्थित है

159.  सिंबलबारा वन्यजीव अभयारण्य हिमाचल प्रदेश के किस जिले में स्थित है?

A कुल्लू

B चंबा

C सोलन

D सिरमौर

Superintendent Divisional Accounts Solved Paper

160. हिमाचल प्रदेश के किस जिले में बिजली महादेव मंदिर स्थित है?

A किन्नौर

B बिलासपुर

C हमीरपुर

D कुल्लू

161. हाल ही में किस देश ने संयुक्त राष्ट्र के प्रवसन समझौते पर हस्ताक्षर करने से मना कर दिया? 


B ऑस्ट्रेलिया

C न्यूजीलैंड

D रूस

162. नवंबर 20, 2018 को अंतर्राष्ट्रीय आकाश स्टेशन (ISS) कितने वर्ष का हुआ?

A 5 वर्ष

B 10 वर्ष

C 15 वर्ष

D 20 वर्ष

163. फेफड़े के स्वास्थ्य पर 2019 का संयुक्त विश्व सम्मेलन का मेजबान देश है

A भारत

B पोलैंड

C स्पेन

D मोरक्को

164. छठे इंडियन स्किल रिपोर्ट के अनुसार उच्चतम रोजगार प्रदान करने वाला शीर्ष राज्य कौन सा है?

A राजस्थान

B आंध्र प्रदेश

C हरियाणा

D उत्तर प्रदेश

165. Antonym of the word dissipate is

A upgrade

B lavish

C spit

D economise

166. meaning of the idiom falling foul of is

A quarrelling with

B becoming friends with

C being dishonest with

D being scared with

167. he walked________ the room, smiling strangely

A in

B around

C across

D over

168. रजनी रमणी युग्म शब्द का अर्थ है

A  स्त्री रात

B रात स्त्री

C सूर्य चंद्रमा

D  चंद्रमा सूर्य

169. अधि+ एता =

A अधयेता 

B आध्यता 

C अध्येता 

D अद्योता

170.उधार का विपरीतार्थक है

A अनुधार

B उद्धरण

C नकद

D इनमें से कोई नहीं

Also Read : Part-I of Superintendent Divisional Accounts Solved Paper

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