advt no. : 93/2016-17 (aac) date of pre subject ... 93... · aac-a ] [ 43 ] [ p.t.o. 177. which of...

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PROVISIONAL ANSWER KEY NAME OF THE POST: Assistant Professor, Commerce, Class II, Advt No. : 93/2016-17 (AAC) Date of Preliminary Test : 05-03-2017 Subject : Concerned Subject ( 171 to 300 ) Date of Publication : 14-03-2017 Last Date to send suggestion(s) : 21-03-2017 Note: 1). All Suggestions are to be sent with reference to website published Question paper with Provisional Answer Key Only. 2). All Suggestions are to be sent in the given format only. 3). Candidate must ensure the above compliance.

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Page 1: Advt No. : 93/2016-17 (AAC) Date of Pre Subject ... 93... · AAC-A ] [ 43 ] [ P.T.O. 177. Which of the following is also known as military organisation? (A) Line and staff organisation

PROVISIONAL ANSWER KEYNAME OF THE POST: Assistant Professor, Commerce, Class II, Advt No. : 93/2016-17 (AAC)Date of Preliminary Test : 05-03-2017Subject : Concerned Subject ( 171 to 300 )Date of Publication : 14-03-2017Last Date to send suggestion(s) : 21-03-2017Note:1). All Suggestions are to be sent with reference to website published Question paper with Provisional Answer Key Only.2). All Suggestions are to be sent in the given format only.3). Candidate must ensure the above compliance.

Page 2: Advt No. : 93/2016-17 (AAC) Date of Pre Subject ... 93... · AAC-A ] [ 43 ] [ P.T.O. 177. Which of the following is also known as military organisation? (A) Line and staff organisation

AAC-A ] [ 40 ] [ Contd...

171. “uQ¡“pdp„’u L$ey„ ìehõ’ps„Ó“y„ OV$L$ “’u?(A) ìehõ’ps„Óue DØ¡ip¡ õ’p‘hp (B) A„Ly$i rhõspf(C) L$d®Qpfu“y„ ki[¼sL$fZ (D) ìehõ’ps„Ó“u kæesp

172. ìehõ’ps„Ó S>¡“y A[õsÐh k„v$¡ipìehlpf, ‘fv$¡i, bpü dv$v$, ìe|lpÐdL$ k„ep¡S>“p¡ A“¡ N°plL$ ìehõ’ps„Ó“p Å¡X$pZp¡“p L$pfZ¡ R>¡ s¡“¡ .......... L$l¡hpe R>¡.(A) î¡rZL$ ìehõ’ps„Ó (B) L$pep®“ykpf ìehõ’ps„Ó(C) rhcpNue ìehõ’ps„Ó (D) cp¥rsL$ õhê$‘ rhrl“ ìehõ’ps„Ó (Virtual Organsation)

173. X$p¡’p¡“® Aæepk .............. kp’¡ k„b„^ ^fph¡ R>¡.(A) h¡õV$“® Bg¡¼V²$uL$ L„$‘“u, USA (B) rdX$h¡g õV$ug L„$‘“u, USA(C) ap¡X®$ dp¡V$k®, USA (D) âp¡¼V$f A¡ÞX$ N¡çbg, USA

174. L$d®Qpfu k„Qpg““y„ (õV$pa]N) dy¿e L¡$ÞÖ ........... R>¡.(A) “hp r“dpe¡g L$d®QpfuAp¡“¡ spgud Ap‘hp“y„. (B) Ly$g Mpgu S>ÁepAp¡“¡ Ýep“dp„ fpMu“¡ L$d®QpfuAp¡“u r“dZ|„L$(C) ep¡Áe ìe[¼sAp¡“u ‘k„v$Nu A“¡ s¡d“¡ ìehõ’ps„Ódp„ Åmhu fpMhp. (D) ep¡Áe ìe[¼sAp¡“u ‘k„v$Nu A“¡ s¡d“¡ ìehõ’ps„Ódp„ ep¡Áe kde¡ ep¡Áe S>ÁepA¡

Åmhu fpMhp.

175. rkÝ^p„s Z Ap‘“pf ............. R>¡.(A) d¡L$N°¡Nf (B) d¡¼gug¡ÞX$(C) bu.A¡a.õL$udf (D) rhrged ApDQu

176. “uQ¡“pdp„’u L$ep ‘qfbmp¡ lT®bN® Üpfp Apfp¡Áe k„b„r^s (lpBÆ“) ‘qfbmp¡ Ap¡mMhpdp„ Apìep R>¡.(A) “hu S>hpbv$pfuAp¡ g¡hp“u sL$ (B) “bmu L$pdNufu [õ’rs A“¡ ky‘frhT““u NyZhÑp(C) ìe[¼sNs rk[Ý^ A“¡ ìe[¼sNs rhL$pk (D) âi„kp A“¡ bY$su g¡hp“u sL$

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Page 3: Advt No. : 93/2016-17 (AAC) Date of Pre Subject ... 93... · AAC-A ] [ 43 ] [ P.T.O. 177. Which of the following is also known as military organisation? (A) Line and staff organisation

AAC-A ] [ 41 ] [ P.T.O.

171. Which of the following is not a constituent of organising?(A) Setting organisational goal (B) Spon of control(C) Employee empowerment (D) Organisation culture

172. The type of organisation whose setting up is made possible by telecommuting, off shoring, outsourcing, strategic alliances and customer-organisation linkages is called _______(A) Matrix organisation (B) Functional organisation(C) Divisional organisation (D) Virtual organisation

173. Howthorne studies is related to _______(A) Western Electric Company, USA(B) Midvale Steel Company, USA(C) Ford Motors, USA(D) Proctor and Gamble, USA

174. The primary focus of staffing is on _______(A) Providing training to all newly recruited employees.(B) Recruiting employees keeping in view the total number of vacancies.(C) Acquiring right persons and retaining them in the organisation (D) Acquiring right persons and retaining them at right positions in the

organisation at right time.

175. Theory Z was propounded by _______(A) Mc Gregor (B) Mc Clelland(C) B.F. Skimmer (D) William Ouchi

176. Which of the following factors were termed as ‘hygiene factor’ by Herzberg?(A) Chance to take over new responsibilities (B) Poor working conditions and quality of supervision(C) Personal achievement and personal growth (D) Opportunity to receive recognition and promotion

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Page 4: Advt No. : 93/2016-17 (AAC) Date of Pre Subject ... 93... · AAC-A ] [ 43 ] [ P.T.O. 177. Which of the following is also known as military organisation? (A) Line and staff organisation

AAC-A ] [ 42 ] [ Contd...

177. “uQ¡“pdp„’u L$ey„ ""rdrgV$fu (gíL$f) ìehõ’ps„Ó'' sfuL¡$ Ap¡mMpe R>¡?(A) f¥rML$ A“¡ õV$pa ìehõ’ps„Ó (B) õV$pa ìehõ’ps„Ó(C) f¥rML$ ìehõ’ps„Ó (D) ‘qfhs®“iug ìehõ’ps„Ó

178. “uQ¡“pdp„’u L$ey„ rh^p“ AkfL$pfL$ dprlsu k„Qpf“p¡ ìe[¼sNs Ahfp¡^ “’u?(A) gpNZuAp¡ A“¡ d““u [õ’rs (d|X$) (B) kÑp k„b„^“y„ õhê$‘(C) vy$íd“phV$ (lp¡õV$uguV$u) (D) ‘y“fphrs®s (õV$ufp¡ V$pB‘]N)

179. “uQ¡“pdp„’u ¼ey„ rh^p“ kpQy„ R>¡?(A) A„Ly$i A“¡ ky‘frhT“ A¡L$S> R>¡. (B) A„Ly$i A“¡ ky‘frhT““p¡ cpN R>¡.(C) ky‘frhT“ A¡ A„Ly$i“p¡ cpN R>¡. (D) ky‘frhT“ A„Ly$i L$fsp„ blº ‘l¡gp„ iê$ ’pe R>¡ A“¡ A„Ly$i ‘R>u ‘Z Qpgy

fl¡ R>¡.

180. “uQ¡“pdp„’u L$ey h¡QpZgnu qagk|au“u ^pfZp„ “’u?(A) DÑd k„crhs ‘¡v$pi“y„ DБpv$“ (B) ‘¡v$pi dpV¡$ Mfuv$“pf“u ip¡^(C) ‘X$sf Þe|“Ñd L$npA¡ fpMhu. (D) N°plL$“¡ klds L$fhp dpV¡$ h^y v$bpZ ArcNd“p¡ D‘ep¡N L$fhp¡.

181. “uQ¡“pdp„’u ¼ey„ dpL£$V$]N“p kdN°gnu ‘ep®hfZ“y„ A„N “’u?(A) V¡$¼“p¡gp¡Æ (B) hõsurhjeL$ ‘qfbmp¡(C) “pZp„L$ue k„õ’pAp¡ (D) õ‘^p®ÐdL$ ‘qfbmp¡

182. “uQ¡“pdp„’u ¼ey„ N°plL$“p hs®“ ‘f Akf L$fsy„ d“p¡h¥opr“L$ ‘qfbm “’u?(A) Ø[óV$ (‘k£ài“) (B) iuMhy„ (gr“¯N)(C) kpdprS>L$ hN® (D) ìe[¼sÐh

183. S>¡ dpL£$V$]N ìe|lfQ“p A¡L$S> ‘¡v$pi“¡ ApNm ^f¡ R>¡ A“¡ b^p S> N°plL$p¡“¡ A¡L$ S> dpL£$V$]N L$pe®¾$d’u ApL$rj®s L$fhp“p¡ âeГ L$f¡ R>¡. s¡“¡ ......... L$l¡hpe R>¡.(A) rhrcÞ“ dpL£$V$]N (B) ArhrcÞ“ dpL£$V$]N(C) L¡$ÞÖus dpL£$V$]N (D) c¡v$cph dpL£$V$]N

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Page 5: Advt No. : 93/2016-17 (AAC) Date of Pre Subject ... 93... · AAC-A ] [ 43 ] [ P.T.O. 177. Which of the following is also known as military organisation? (A) Line and staff organisation

AAC-A ] [ 43 ] [ P.T.O.

177. Which of the following is also known as military organisation?(A) Line and staff organisation (B) Staff organisation(C) Line organisation (D) Flexible organisation

178. Which of the following is not a personal barrier to effective communication?(A) Emotions and mood (B) Nature of authority relationship(C) Hostility (D) Stereotyping

179. Which of the following statement is correct?(A) Control and Supervision are one and the same(B) Control is part of supervision(C) Supervision is a part of control(D) Supervision starts much before control and continues even after

control

180. Which of the following is not the assumption of sales orientation Philosophy?(A) Producing the best possible product(B) Finding the buyer for the product(C) Keeping the cost at least point(D) Using high pressure tactics to convince the buyers

181. Which of the following is not a part of macro-environment of marketing?(A) Technology (B) Demographic forces(C) Financial institutions (D) Competitive forces

182. Which of the following is not a psychological factor to influence consumer behaviour?(A) Perception (B) Learning(C) Social class (D) Personality

183. The marketing strategy which puts forth only one product and tries to draw in all the buyers with one marketing programme is called _______(A) Differentiated marketing (B) Undifferentiated marketing(C) Concentrated marketing (D) Discriminated marketing

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Page 6: Advt No. : 93/2016-17 (AAC) Date of Pre Subject ... 93... · AAC-A ] [ 43 ] [ P.T.O. 177. Which of the following is also known as military organisation? (A) Line and staff organisation

AAC-A ] [ 44 ] [ Contd...

184. “uQ¡“pdp„’u ¼ey„ ‘¡v$pi Æh“Q¾$“p„ k„v$c®dp„ kpQy„ R>¡?(A) âõsph“p“p„ sb¼L$pdp„ h¡QpZ h©qÙ ‘X$sf Ap¡R>u lp¡e R>¡.„ (B) ‘qf‘¼hsp“p„ sb¼L$pdp„ h¡QpZ TX$‘’u h^¡ R>¡.(C) ‘X$su“p„ sb¼L$pdp„ h¡QpZ h©qÙ“p¡ MQp£ ’sp¡ “’u. (D) h©qÙ“p sb¼L$pdp„ ‘¡v$pi ky^pfZp ’su “’u.

185. “uQ¡“pdp„’u ¼ey ‘¡v$pi“p qL„$ds r“^p®fZ dpV¡$ bpü ‘qfbm sfuL¡$ Akf L$fsy„ “’u?(A) ‘¡v$pi rcÞ“sp (B) ‘¡v$pi dp„N(C) Apr’®L$ [õ’rs (D) õ‘^p®

186. “uQ¡“pdp„’u L$C lfuapB Ap^pqfs qL„$ds r“^p®fZ“u ‘Ý^rs R>¡?(A) Qpgy cph qL„$ds (B) ‘X$sf hÑp qL„$ds(C) “½$u L$f¡g hmsf qL„$ds (D) A‘¡rns d|ëe qL„$ds

187. “uQ¡“pdp„’u kpQy rh^p“ ip¡^p¡.(A) b^u ârk[Ý^Ap¡ Ål¡fps R>¡. (B) bÞ“¡ ârk[Ý^$ A“¡ Ål¡fps dpV¡$ Q|L$hZu ’pe R>¡.(C) Arch^®L$ ârk[Ý^ dpV¡$ ld¡ip ÅZusp¡ lp¡e R>¡ Äepf¡ Arch^®L$ Ål¡fps

dpV¡$ ÅZusp¡ lp¡e A’hp “ ‘Z lp¡e. (D) Ål¡fps“¡ ìep‘pfu NyZ lp¡e R>¡ Äepf¡ ârk[Ý^“¡ lp¡e A’hp “ ‘Z lp¡e

188. Arch©[Ý^ rdî“p„ sÒhp¡dp„ ........... “y„ kdph¡i “’u ’sy„.(A) ìe[¼sNs h¡QpZ (B) Ål¡fps(C) h¡QpZ Arch©qÙ (D) ‘y“: Mfuv$u“¡ r“fDÐkplu L$fhu.

189. dpL£$V$]N Apep¡S>“ â¾$uepdp„ ................ “p¡ kdph¡i ’sp¡ “’u.(A) dpL£$V$]N sL$p¡ A“¡ ceõ’p“p¡“y„ d|ëep„L$“ (B) dpL£$V$]N“p DØ¡ip¡“u õ’p‘“p L$fhu¡.(C) dpL£$V$]N rdî rhL$kphu (D) rlkpbu d¡“¡S>f“u c|rdL$p “½$u L$fhu.

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Page 7: Advt No. : 93/2016-17 (AAC) Date of Pre Subject ... 93... · AAC-A ] [ 43 ] [ P.T.O. 177. Which of the following is also known as military organisation? (A) Line and staff organisation

AAC-A ] [ 45 ] [ P.T.O.

184. Which of the following is correct with respect to product life cycle? (A) During introduction stage, promotion costs will be low (B) Sales will increase faster during maturity stage (C) No promotional expenses during decline stage (D) No product improvement during growth stage

185. Which of the following is not an external factor affecting the pricing decision of product?

(A) Product differentiation (B) Product demand (C) Economic conditions (D) Competition

186. Which of the following pricing method is based on competition? (A) Going rate pricing (B) Cost plus pricing (C) Target return pricing (D) Perceived value pricing

187. Identify the correct statement of the following: (A) All publicity is advertising (B) Both advertising and publicity are paid for (C) The sponsor is always known for publicity, whereas for advertising

the sponsor may or may not be known (D) Advertising has commercial touch, while publicity may or may not

have

188. Elements of promotion mix does not include _______ (A) Personal selling (B) Advertising (C) Sales promotion (D) Discouraging repurchases

189. Maketing planning process does not involve _______ (A) Assessing marketing opportunities and threats (B) Establishing marketing objectives (C) Developing marketing mix (D) Defining the role of Accounts Manager

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Page 8: Advt No. : 93/2016-17 (AAC) Date of Pre Subject ... 93... · AAC-A ] [ 43 ] [ P.T.O. 177. Which of the following is also known as military organisation? (A) Line and staff organisation

AAC-A ] [ 46 ] [ Contd...

190. “uQ¡“pdp„’u ¼ey„ rh^p“ kpQy„ R>¡?(A) dpL£$V$]N d¡“¡S>f“p¡ bÞ“¡ Ap„sqfL$ A“¡ bpü ‘ep®hfZ ‘f A„Ly$i lp¡e R>¡. (B) dpL£$V$]N d¡“¡S>f“p¡ bpü ‘ep®hfZ ‘f A„Ly$i lp¡e R>¡.(C) dpL£$V$]N d¡“¡S>f“p¡ bpü A“¡ Ap„sqfL$ ‘ep®hfZ ‘f A„Ly$i lp¡sp¡ “’u. (D) dpL£$V$]N d¡“¡S>f“p¡ dpL£$V$]N rdî ‘f A„Ly$i lp¡e R>¡.

191. “uQ¡“pdp„’u L$ey„ kpQy„ “’u?(A) d|X$u“¡ ‘¡Y$u“p„ gp„bpNpmp“p c„X$p¡m sfuL¡$ ìep¿epres L$fu iL$pe (B) d|X$u A¡V$g¡ ‘pL$p kfh¥ep“u S>hpbv$pfu bpSy> v$ip®hpsu bpbsp¡ bpv$ Qpgy S>hpbv$pfu(C) d|X$u A¡V$g¡ Ly$g rdgL$sp¡“p¡ kfhpmp¡ bpv$ gp„bp Npmp“u S>hpbv$pfuAp¡ (D) d|X$u A¡V$g¡ Ly$g rdgL$sp¡ bpv$ Qpgy S>hpbv$pfuAp¡

192. k¥Ý^p„rsL$ fus¡, BóV$sd d|X$u dpmMy A¡ A¡hu k‘pV$u L¡$ Äep„ ‘¡Y$u“y„ bÅfd|ëe dlÑd lp¡e A“¡ ...............(A) ‘¡Y$u“u kudp“u d|X$u ‘X$sf Ap¡R>u lp¡e (B) cpqfs kf¡fpi d|X$u ‘X$sf Þe|“sd lp¡e.(C) v$¡hp“u ‘X$sf dlÑd lp¡e. (D) B[¼hV$u“u d|X$u ‘X$sf, v$¡hp ‘X$sf L$fsp„ Ap¡R>u lp¡e.

193. “uQ¡“pdp„’u ¼ey„ kpQy„ R>¡?(A) d|X$u“p rhrh^ A„Np¡“u ‘X$sf L„$‘“u“p d|X$u dpmMp“¡ Akf L$fsu “’u. (B) õ’p‘L$p¡“p¡ A„Ly$i OV$pX$hp¡ lp¡e sp¡, L„$‘“u v$¡hp ‘f Ap¡R>p¡ Ap^pf fpMi¡.(C) ̂ „^pL$ue Å¡Mdp¡ dp„N, v$pMg L$f¡g kp^“p¡“u ‘X$sf A“¡ [õ’f ‘X$sf’u

âcprhs ’sp “’u. (D) s¡Æ“p kdedp„ L„$‘“u B[¼hV$u kl¡gpB’u blpf ‘pX$u iL¡$ R>¡.

194. “uQ¡“pdp„’u L$C ^pfZp, d|X$u dpmMp„“p M-M ArcNd A„N¡“u “’u?(A) d|X$u bÅfp¡ k„‘|Z® R>¡. (B) ‘¡Y$u b^u L$dpZu i¡f lp¡ëX$fp¡ hÃQ¡ hl¡Q¡ R>¡.(C) L„$‘“u h¡fp A[õsÐhdp„ “’u. (D) ‘¡Y$u“p„ fp¡L$pZ“p¡ L$V$-Ap¡a-‘p¡BÞV$ d|X$uL$fZ v$f R>¡.

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Page 9: Advt No. : 93/2016-17 (AAC) Date of Pre Subject ... 93... · AAC-A ] [ 43 ] [ P.T.O. 177. Which of the following is also known as military organisation? (A) Line and staff organisation

AAC-A ] [ 47 ] [ P.T.O.

190. Which of the following statement is correct?(A) Marketing Manager has control over both internal and external

environment. (B) Marketing Manager has control over external environment.(C) Marketing Manager has control neither on external or internal

environment.(D) Marketing Manager has control over marketing mix.

191. Which of the following is not correct?(A) Capital may be defined as the long-term funds of the firm. (B) Capital may be the aggregation of the items appearing on the

liabilities side of balance sheet minus current liabilities.(C) Capital may be the sum of total assets minus long-term liabilities (D) Capital may be stated as the total assets minus current liabilities

192. Theoretically, optimum capital structure is a point where the firm’s market value would be highest and _______(A) Marginal cost of capital would be least(B) Weighted average cost of capital would be least.(C) Cost of debt would be highest (D) Cost of equity would be less than the cost of debt.

193. Which of the following is correct?(A) Cost of different components of capital will not influence the capital

structure of company. (B) The company will rely less on debt if the promoters wish to dilute

their control.(C) Business risks are not influenced by demand, input costs and fixed

costs. (D) In times of boom it would be easier for the company to raise

equity.

194. Which of the following is not the assumption of M-M approach to capital structure theory?(A) Capital markets are perfect (B) Firms will not distribute all net earnings to the shareholders.(C) There are no corporate taxes. (D) The cut-off point for investment in a firm is capitalisation rate.

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Page 10: Advt No. : 93/2016-17 (AAC) Date of Pre Subject ... 93... · AAC-A ] [ 43 ] [ P.T.O. 177. Which of the following is also known as military organisation? (A) Line and staff organisation

AAC-A ] [ 48 ] [ Contd...

195. ìepS> A“¡ h¡fp ‘l¡gp„“u L$dpZu ê$. 7,80,000 h¡fp ‘R>u“u L$dpZu ê$. 3,15,000 A“¡ h¡fp ‘l¡¡gp“u L$dpZu ê$. 6,00,000 “pZp„L$ue rghf¡S> ip¡^p¡.(A) 2.476 (B) 1.3(C) 1.904 (D) 0.769

196. h¡QpZ ê$. 6,00,000 Qrgs ‘X$sf h¡QpZ“p 65% A“¡ [õ’f MQp® ê$. 12,50,000 L$pdNufu rghf¡S>“u NZsfu L$fp¡.(A) 2.47 (B) 1.47(C) 1.538 (D) 3.12

197. S>¡ L„$‘“u“y„ rNef]N“y„ âdpZ h^y lp¡e s¡ ............ “p¡ kpd“p¡ L$f¡ R>¡.(A) ^„^pL$ue Å¡Md (B) “pZp„L$ue Å¡Md(C) aŸNphp¡ Å¡Md (D) ìepS>v$f Å¡Md

198. “uQ¡“pdp„’u L$ey„ d|X$u ‘X$sf “’u?(A) L$V$-Ap¡a-f¡V$ (B) Ahfp¡^ v$f(C) Ap„sqfL$ hmsf“p¡ v$f (D) gÿep„L$ v$f

199. "d|X$u ‘X$sf A¡V$g¡ L$dpZu“p¡ S>ê$fu Þe|“Ñd hmsf“p¡ v$f A’hp d|X$u MQ®“p¡ L$V$-Ap¡a-v$f' - Ap ìep¿ep L$p¡Z¡ Ap‘u R>¡.(A) kp¡gp¡d“ BTfp (B) dp¡X$uÁguep“u - rdgf(C) rNV$d¡“. A¡g. S>¡. (D) bp¡“®hug¡ S>¡. A¡Q

200. A L„$‘“uA¡ i¡fv$uW$ ê$. 4 qX$rhX$ÞX$ Ål¡f L$f¡g R>¡. i¡f“u bÅf qL„$ds ê$. 40 R>¡. AphL$ h¡fp“p¡ v$f 50% R>¡ A“¡ A‘¡rns v$gpgu“p¡ v$f 3% R>¡. fpMu d|L¡$g L$dpZu“u ‘X$sf NZp¡.(A) 4.85 (B) 5.165(C) 5.154 (D) 5.315

201. “uQ¡“pdp„’u L$B hV$ph¡g fp¡L$X$ âhpl“u ‘Ùrs “’u?(A) Ap„sqfL$ hmsf v$f (B) kf¡fpi hmsf v$f(C) “apL$pfL$sp Ap„L$ (D) Qp¡¿Mp hs®dp“ d|ëe

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Page 11: Advt No. : 93/2016-17 (AAC) Date of Pre Subject ... 93... · AAC-A ] [ 43 ] [ P.T.O. 177. Which of the following is also known as military organisation? (A) Line and staff organisation

AAC-A ] [ 49 ] [ P.T.O.

195. Earnings before interest and taxes Rs. 7,80,000, Earnings after taxes Rs. 3,15,000 and Earnings before taxes Rs. 6,00,000. Find out financial leverage.(A) 2.476 (B) 1.3(C) 1.904 (D) 0.769

196. Sales Rs. 60,00,000; variable cost 65% of sales; and fixed cost Rs. 12,50,000. Calculate operating leverage(A) 2.47 (B) 1.47(C) 1.538 (D) 3.12

197. A highly geared company is exposed to _______(A) Business risk (B) Financial risk(C) Inflation risk (D) Interest rate risk

198. Which of the following is not cost of capital?(A) Cut-off rate (B) Hurdle rate(C) Internal rate of return (D) Target rate

199. ‘Cost of capital is the minimum required rate of earnings or the cut off rate of capital expenditure’. Whose definition is this?(A) Solomon Izra (B) Modigliani Miller(C) Gitman L.J. (D) Bourneville J.H.

200. A Ltd. declared a dividend of Rs. 4 per share. The market value of the share was Rs. 40 Income tax rate is 5% and the expected brokerage is 3% compute cost of retained earnings.(A) 4.85 (B) 5.165(C) 5.154 (D) 5.315

201. Which of the following is not a discounted cash flow technique?(A) Internal rate of return (B) Average rate of return(C) Profitability index (D) Net present value

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Page 12: Advt No. : 93/2016-17 (AAC) Date of Pre Subject ... 93... · AAC-A ] [ 43 ] [ P.T.O. 177. Which of the following is also known as military organisation? (A) Line and staff organisation

AAC-A ] [ 50 ] [ Contd...

202. d|X$u bS>¡V$]N“u Qp¡¿Mp hs®dp“ d|ëe“u ‘Ùrs L$f¡ R>¡ L¡$ fp¡L$X$ âhpl“y„ ‘y“: fp¡L$p$Z ................. ’pe R>¡.(A) rhïg¡jZdp„ D‘ep¡N gu^¡g hV$ph“p v$f¡(B) Ap„sqfL$ hmsf“p v$f¡(C) Å¡Md-frls v$f¡(D) v$¡hp ‘X$sf¡

203. A¡L$ ep¡S>“p“u A„v$pÆs ‘X$sf ê$. 10,60,000 R>¡ S>¡dp„ s¡“y„ A„v$pÆs Apeyóe 4 hj®“y„ R>¡. Qp¡’p hj®“p A„s¡ ep¡S>“p“u c„Npf qL„$dsdp„’u ê$. 60,000 D‘S>i¡ Okpfp A“¡ h¡fp ‘l¡gp„“p¡ hprj®L$ “ap¡ ê$. 4,00,000 R>¡. 30% L$fh¡fp“p v$f“u ^pfZp“p„ Ap^pf¡ âp¡S>¡L$V$“p hprj®L$ fp¡L$X$ âhpl“u NZsfu L$fp¡. (A) ê$. 2,50,000 (B) ê$. 2,95,000(C) ê$. 3,55,000 (D) ê$. 1,50,000

204. Å¡ ep¡S>“p“p¡ AphL$ fp¡L$X$ âhpl“y„ A“¡ ÅhL$ fp¡L$X$ âhpl A“y¾$d¡ ê$. 6,00,000 A“¡ ê$. 4,00,000 lp¡e sp¡ ep¡S>“p“p¡ “apL$pfL$sp Ap„L$ ............... R>¡.(A) 0.67 (B) ê$. 2,00,000(C) 1.50 (D) ê$. 10,00,000

205. “uQ¡dpdp„’u ¼ey„ L$pe®iug d|X$u“y„ A„N “’u?(A) v$¡hpv$pfp¡ (B) ‘¡V$ÞV$(C) QpgyL$pd (D) g¡Zu lŸ„X$uAp¡

206. “uQ¡“pdp„’u ¼ey„ dp“h k„ip^“ ìehkpeu“u c|rdL$p “’u(A) L$d®QpfuAp¡“u hL$ug sfuL¡$“u c|rdL$p(B) dp“h d|X$u rhL$pk sfuL¡$“u c|rdL$p(C) kÅ Ap‘hp dpV¡$ S>S> sfuL¡$“u c|rdL$p (D) L$pep®“ykpf r“óZps sfuL¡$“u c|rdL$p

207. “uQ¡“pdp„’u ¼ey kpQy„ R>¡?(A) HRM dp“h k„ip^“ rhL$pk“p¡ cpN R>¡. (B) HRM a¼s L$d®Qpfu k„Qpg““p¡ cpN R>¡.(C) L$d®Qpfu k„Qpg“ HRM “p¡ cpN “’u (D) L$d®Qpfu k„Qpg“ A“¡ dp“h k„ip^“ rhL$pk, HRM “p¡ cpN R>¡.

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Page 13: Advt No. : 93/2016-17 (AAC) Date of Pre Subject ... 93... · AAC-A ] [ 43 ] [ P.T.O. 177. Which of the following is also known as military organisation? (A) Line and staff organisation

AAC-A ] [ 51 ] [ P.T.O.

202. The net present value method of capital budgeting assumes that cash flows are reinvested at _______(A) Discount rate used in the analysis(B) Internal rate of return(C) Risk free rate(D) Cost of debt

203. The cost of a project is estimated of Rs. 10,60,000 with an estimated life of 4 years. At the end of 4 years the project would realize Rs. 60,00,000 as scrap. The annual profit before depreciation and taxes is Rs. 4,00,000. Calculate the annual cash flow from the project assuming the tax rate at 30%(A) Rs. 2,50,000 (B) Rs. 2,95,000(C) Rs. 3,55,000 (D) Rs. 1,50,000

204. If the present value (PV) of cash inflows and cash outflows for a project are in the order of Rs. 6,00,000 and Rs. 4,00,000 then the profitability Index (Pg) of the project is _______(A) 0.67 (B) Rs. 2,00,000(C) 1.50 (D) Rs. 10,00,000

205. Which of the following is not a component of working capital?(A) Debtors (B) Patents(C) Work-in-progress (D) Bills receivers

206. Which of the following is not the role of Human Resource (HR) professional?(A) Playing the role of an employee advocate(B) Playing the role of human capital developer.(C) Playing the role of a Judge to award punishment(D) Playing the role of a functional expert

207. Which of the following is correct?(A) Human Resources Management (HRM) is a part of human resource

development.(B) HRM is only a part of personnel management.(C) Personnel management is not a part of HRM(D) Personnel management and human resource development are a part

of HRM.

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Page 14: Advt No. : 93/2016-17 (AAC) Date of Pre Subject ... 93... · AAC-A ] [ 43 ] [ P.T.O. 177. Which of the following is also known as military organisation? (A) Line and staff organisation

AAC-A ] [ 52 ] [ Contd...

208. HRM “p„ Ap„sqfL$ ‘ep®hfZdp„ ................ “p¡ kdph¡i ’pe R>¡.(A) fpS>L$ue, L$pev$pL$ue A“¡ Apr’®L$ ‘qfbmp¡(B) fpS>L$ue, V¡$¼“p¡gp¡Æ A“¡ kæesp“p„ ‘qfbmp¡(C) V¡$¼“p¡gp¡Æ, Apr’®L$ A“¡ k„O“p„ ‘qfbmp¡ (D) k„O“p, ìehõ’p s„Óue kæesp A“¡ k„Oj®“p„ ‘qfbmp¡

209. L$d®QpfuAp¡“p rhL$pk“¡ A“ygnu“¡ b“ph¡g iuMhp“u sL$p¡“¡ ........... L$l¡hpe R>¡.(A) rhL$pk (B) spgud(C) rinZ (D) hOy ÅZL$pfu

210. hmsf A¡V$g¡ ...............(A) fp¡S>Npfu“p k„b„^“p Ap^pf¡ L$d®QpfuAp¡ d¡mhsp sdpd “pZp„L$ue hmsfp¡. (B) fp¡S>Npfu“p„ kb„^“p Ap^pf¡ L$d®QpfuAp¡ d¡mhsp sdpd Öíe gpc(C) fp¡S>Npfu“p„ k„b„^“p Ap^pf¡ L$d®QpfuAp¡ d¡mhsp sdpd “pZp„L$ue hmsfp¡ A“¡

Öíe gpc (D) fp¡S>Npfu“p k„b„^“p Ap^pf¡ L$d®QpfuAp¡ d¡mhsp sdpd “pZp„L$ue hmsfp¡

A“¡ AÖíe gpc

211. L$p¡“p Üpfp A‘pe¡g ep¡S>“pdp„ L$pdv$pf“¡ bp¡“k“u Q|L$hZu 50% bQph¡g kde X L$gpL$ “p v$f âdpZ¡ Q|L$hpe R>¡.(A) fp¡h“ (B) l¡ëku(C) b¡X$p¡L$k (D) bp’®

212. “uQ¡“pdp„’u L$p¡“p¡ äuÞS> (Fringe) b¡r“qaV$dp„ kdph¡i ’sp¡ “’u.(A) âp¡rhX„$V$ aÞX$ (B) v$pL$sfu k„cpm(C) ¼gb“y„ kæe‘v$ (D) L¡$ÞV$u“

213. Ýe¡egnu k„Qpg“ (MBO) “p¡ â’d hMs L$p¡Z¡ Dëg¡M L$ep£?(A) ‘uV$f X²$L$f (B) X¡$rhX$ ‘u. “p¡V®$“(C) A¡X$hX®$ X¡$d]N (D) ’p¡dk V$u. ‘¡V$fk“

214. L$d®QpfuAp¡“y„ d|ëep„L$“ A¡ d|mc|s L$pd .................. “y„ R>¡.(A) kpdpÞe k„Qpg“ (B) f¥rML$ k„Qpg“(C) dp“h k„ip¡^“ k„Qpg“ (D) rlkpbu k„Qpg“

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Page 15: Advt No. : 93/2016-17 (AAC) Date of Pre Subject ... 93... · AAC-A ] [ 43 ] [ P.T.O. 177. Which of the following is also known as military organisation? (A) Line and staff organisation

AAC-A ] [ 53 ] [ P.T.O.

208. The internal environment of HRM consists of _______(A) Political, legal and economic forces(B) Political, technological and cultural forces(C) Technological, economic and union forces(D) Unions, organisational culture and conflict forces.

209. The learning opportunities designed to help employees grow is called _______(A) Development (B) Training(C) Education (D) Orientation

210. Compensation refers to _______(A) All financial returns that employees receives as part of an employment

relationship. (B) All tangible benefits that employees receive as part of an employment

relationship.(C) All financial returns and tangible benefits that employees receive

as a part of employment relationship (D) All financial and intangible benefits that employees receive as a

part of employment relationship.

211. Under whose plan, the bonus paid to a worker is equal to 50% of time saved multiplied by rate per hour?(A) Rowan (B) Halsey(C) Bedaux (D) Barth

212. Which of the following does not come under fringe benefits?(A) Provident fund (B) Medical care(C) Club membership (D) Canteen

213. Management by objectives (MBO) was first outlined by _______ (A) Peter Drucker (B) David P Nortan(C) Edward Deming (D) Thomas T. Paterson

214. Employee assessment is one of the fundamental jobs of _______(A) General management (B) Line management(C) Human Resource management (D) Accounting management

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Page 16: Advt No. : 93/2016-17 (AAC) Date of Pre Subject ... 93... · AAC-A ] [ 43 ] [ P.T.O. 177. Which of the following is also known as military organisation? (A) Line and staff organisation

AAC-A ] [ 54 ] [ Contd...

215. All India Trade Union “u õ’p‘“p ............... dp„ ’B. (A) 1925 (B) 1926 (C) 1922 (D) 1920

216. Bç‘ufuQg b¡ÞL$“y„ A[õsÐh ÓZ â¡kuX¡$Þku b¡ÞL$p¡“p k„ep¡S>“’u ........... dp„ Ecy„ ’ey„.

(A) 1913 (B) 1921 (C) 1930 (D) 1925

217. 1955 dp„ B[ç‘fueg b¡ÞL$“y„ “hy„ “pd .............. ’ey„. (A) fuTh® b¡ÞL$ Ap¡a B[ÞX$ep (B) õV¡$V$ b¡ÞL$ Ap¡a qv$ëlu (C) Þe| b¡ÞL$ Ap¡a B[ÞX$ep (D) õV¡$V$ b¡ÞL$ Ap¡a B[ÞX$ep

218. b¡ÞL$]N f¡Áeyg¡i“ A¡L$V$ cpfsdp„ ............. ‘kpf ’ep¡. (A) 1930 (B) 1950 (C) 1949 (D) 1956

219. b¡ÞL$p¡ S>¡ fuTh® b¡ÞL$ Ap¡a B[ÞX$ep“p ‘qfrióV$ 2 (second) l¡W$m “p¢^pe¡g lp¡e s¡d“¡ ........... L$l¡hpe R>¡.

(A) fpóV²$ueL©$s b¡ÞL$p¡ (B) L$p¡d®iueg b¡ÞL$p¡ (C) riX$éyëX$ b¡ÞL$p¡ (D) rhv$¡iu b¡ÞL$p¡

220. cpfsdp„ Ap¡R>u b¡ÞL$p¡hpmp ÆëgpAp¡dp„ ‘|fsu b¡ÞL$]N k¡hpAp¡ D‘gå^ L$fphhp iê$ L$fhpdp„ Aph¡g ep¡S>“p“¡ ............. L$l¡hpe R>¡.

(A) guX$ b¡ÞL$ ep¡S>“p (B) S>du“ b¡ÞL$ ep¡S>“p (C) N°pduZ b¡ÞL$ ep¡S>“p (D) rS>ëgp b¡ÞL$ ep¡S>“p

221. IMPS A¡V$g¡. (A) Immediate Payment Service (B) Indian Money Payment service (C) Immediate Postal Service (D) Internet Money Payment service

222. “uQ¡“pdp„’u L$B rhv$¡iu b¡ÞL$ cpfsdp„ L$pe®fs R>¡? (A) RBL b¡ÞL$ (B) Federal b¡ÞL$ (C) DBS b¡ÞL$ (D) Catholic Syrian b¡ÞL$

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Page 17: Advt No. : 93/2016-17 (AAC) Date of Pre Subject ... 93... · AAC-A ] [ 43 ] [ P.T.O. 177. Which of the following is also known as military organisation? (A) Line and staff organisation

AAC-A ] [ 55 ] [ P.T.O.

215. All India Trade Union Congress was established in _______ (A) 1925 (B) 1926(C) 1922 (D) 1920

216. The Imperial Bank came into existence with the merger of three presidency banks in the year _______(A) 1913 (B) 1921(C) 1930 (D) 1925

217. The Imperial Bank was renamed in the year 1955 as ...............(A) Reserve Bank of India (B) State Bank of Delhi(C) New Bank of India (D) State Bank of India

218. Banking regulation act in India was passed in the year _______ (A) 1930 (B) 1950(C) 1949 (D) 1956

219. Banks which are listed in the second schedule of the RBI act are known as _______(A) Nationalised Banks (B) Commercial Banks(C) Scheduled Banks (D) Foreign Banks

220. The scheme introduced in India for setting up of adequate banking facilities in the under banked districts of the country is _______(A) Lead Bank Scheme (B) Land Bank Scheme(C) Rural Bank Scheme (D) District Bank Scheme

221. IMPS stands for _______(A) Immediate Payment service (B) Indian money payment service(C) Immediate Postal service (D) Internet money payment service

222. Which of the following is a Foreign Bank operating in India?(A) RBL Bank (B) Federal Bank(C) DBS Bank (D) Catholic Syrian Bank

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Page 18: Advt No. : 93/2016-17 (AAC) Date of Pre Subject ... 93... · AAC-A ] [ 43 ] [ P.T.O. 177. Which of the following is also known as military organisation? (A) Line and staff organisation

AAC-A ] [ 56 ] [ Contd...

223. “uQ¡“pdp„’u L$ey ArN°dsp r^fpZ n¡Ó“p hN®dp„ “’u?(A) M¡su (B) rinZ(C) lpDk]N (D) hudp¡

224. fuTh® b¡ÞL$ Ap¡a B[ÞX$ep (RBI) “u õ’p‘“p ............... hj®dp„ ’B.(A) 1935 (B) 1949(C) 1937 (D) 1947

225. fuTh® b¡ÞL$ Ap¡a B[ÞX$ep“p„ Nh®“f L$p¡Z R>¡?(A) DfÆs Apf ‘V¡$g (B) fOyfpd fpS>“(C) rhfg hu. ApQpe® (D) A¡“. A¡k. rhð“p’“

226. “uQ¡“pdp„’u ¼ey„ fuTh® b¡ÞL$ Ap¡a B[ÞX$ep“y„ dy¿e L$pe® “’u?(A) “pZp„L$ue kÑp (B) “pZp„L$ue ìehõ’p“p„ r“ed“L$pf(C) rhv$¡iu lŸ„qX$epdZ“p d¡“¡S>f (D) M¡su rhjeL$ r^fpZ ‘|ê$ ‘pX$“pf

227. ‘k„v$ gnu ipM A„Ly$i ‘Ùrs L$B R>¡?(A) b¡ÞL$ v$f (B) CRR (L¡$i fuTh® f¡riep¡)(C) SLR (õV¡$eyV$fu rgL$huX$uV$u f¡riep¡) (D) kgpdsu S>ê$qfeps (dprS>®“ S>ê$qfeps)

228. NEFT A¡V$g¡ .............(A) National Electronic Fund Transfer(B) National Emergency Fund Transfer(C) New Electronic Fund Transfer(D) Net Electronic Fund Transfer

229. v$¡i“p N°pduZ rhõspf“p Mpk L$fu“¡ “pdp A“¡ kudpÞs M¡X|$sp¡“¡, M¡s dS|>fp¡“¡, rië‘L$pf A“¡ “p“p r“ep¡S>L$p¡“¡ r^fpZ A“¡ AÞe kNhX$p¡ Ap‘hp dpV¡$ 1975 dp„ õ’‘pe¡g b¡ÞL$p¡ .............. R>¡.(A) District Central Cooperative Banks(B) Regional Rural Banks(C) Land Mortgage Banks(D) Commercial Banks

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Page 19: Advt No. : 93/2016-17 (AAC) Date of Pre Subject ... 93... · AAC-A ] [ 43 ] [ P.T.O. 177. Which of the following is also known as military organisation? (A) Line and staff organisation

AAC-A ] [ 57 ] [ P.T.O.

223. Which of the following is not a category of priority sector lending?(A) Agriculture (B) Education(C) Housing (D) Insurance

224. The Reserve Bank of India (RBI) was established in the year _______(A) 1935 (B) 1949(C) 1937 (D) 1947

225. Who is the governor of RBI (Reserve Bank of India)?(A) Urjit R. Patel (B) Raghuram Rajan(C) Viral V. Acharya (D) N.S.Vishwanathan

226. Which of the following is not a main function of the RBI (Reserve Bank of India)(A) Monetary Authority (B) Regulator of Financial System(C) Manager of Foreign Exchange (D) Provider of Agriculture Finance

227. Which is a selective credit control technique?(A) Bank rate (B) CRR (Cash Reserve Ratio)(C) SLR (Statutory Liquidity Ratio) (D) Margin requirements

228. NEFT stands for _______(A) National Electronic Fund Transfer(B) National Emergency Fund Transfer(C) New Electronic Fund Transfer (D) Net Electronic Fund Transfer

229. The banks established in 1975 to advance credit and other facilities especially to small and marginal farmers, agricultural labourers, artisans and small entrepreneurs in rural areas of the country are_______ (A) District Central Cooperative Banks(B) Regional Rural Banks(C) Land Mortgage Banks(D) Commercial Banks

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Page 20: Advt No. : 93/2016-17 (AAC) Date of Pre Subject ... 93... · AAC-A ] [ 43 ] [ P.T.O. 177. Which of the following is also known as military organisation? (A) Line and staff organisation

AAC-A ] [ 58 ] [ Contd...

230. cpfsdp„ õ’‘pe¡g â’d “pZp„L$ue k„õ’p ................(A) IFCI (B) NIDC(C) IDBI (D) IRBI

231. cpfsdp„ â’d fpÄe L$npA¡ õ’pr‘s rhL$pkgnu “pZp„L$ue k„õ’p (Development

Financial Institution) L$B R>¡?(A) Andhra Pradesh Financial Corporation(B) Tamilnadu Industrial Development Corporation(C) Maharashtra State Financial Corporation(D) Gujarat State Financial Corporation

232. rhL$pkgnu r^fpZ (Development Financing) dpV¡$ L$B “pZp„L$ue k„õ’p“¡ khp£ÃQ ìehõ’ps„Ó r“dpe¡g R>¡?(A) ICICI (B) IFCI(C) IDBI (D) IRBI

233. SIDBI A¡V$g¡ .............(A) State Industrial Development Bank of India(B) Steel Industry Development Bank of India(C) South Indian Development Bank of India(D) Small Industries Development Bank of India

234. “uQ¡“pdp„’u ¼ey„ BRIC v$¡i “’u?(A) Russia (B) India(C) China (D) Bhutan

235. rhL$ksp v$¡ip¡“p Mp“Nu kplkp¡“u S>ê$fuepsp¡ dpV¡$ ‘lp¢Qu hmsu Ap„sffpóV²$ue k„õ’p ............ R>¡.(A) International Bank for Reconstruction and Development (IBRD) (B) International Development Association (IDA) (C) International Finance Corporation (IFC)(D) Multilateral Investment Guarantee Agency (MIGA)

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AAC-A ] [ 59 ] [ P.T.O.

230. The first financial institution established in India was_______(A) IFCI (B) NIDC(C) IDBI (D) IRBI

231. Which is the first state level development financial institution established in India?(A) Andhra Pradesh Financial corporation(B) Tamilnadu Industrial Development corporation(C) Maharashtra State Financial Corporation(D) Gujrat State Financial Corporation

232. Which financial institution was designated as the apex organisation in the field of development financing?(A) ICICI (B) IFCI(C) IDBI (D) IRBI

233. SIDBI stands for ______(A) State Industrial Development Bank of India(B) Steel Industry Development Bank of India(C) South Indian Development Bank of India(D) Small Industries Development Bank of India

234. Which of the following is not a BRIC country?(A) Russia (B) India(C) China (D) Bhutan

235. The International Institution which meets the needs of private enterprises in developing countries is ______(A) International Bank for Reconstruction and Development (IBRD)(B) International Development Association (IDA)(C) International Finance Corporation (IFC)(D) Multilateral Investment Guarantee Agency (MIGA)

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Page 22: Advt No. : 93/2016-17 (AAC) Date of Pre Subject ... 93... · AAC-A ] [ 43 ] [ P.T.O. 177. Which of the following is also known as military organisation? (A) Line and staff organisation

AAC-A ] [ 60 ] [ Contd...

236. rhr“de v$f“y„ r“ed“ L$fhp A“¡ Ap„sffpóV²$ue “pZp„ ìehõ’p“p„ r“edp¡“p„ AdguL$fZ dpV¡$ S>¡ k„õ’p“u õ’p‘“p ’B R>¡ s¡ ............... R>¡.(A) IMF - International Monetary Fund(B) IFC - International Finance Corporation(C) IDB - Inter-American Development Bank(D) IDA - International Development Agency

237. g¡Zv$¡Z“u sygp“y„ d|X$u Mpsy„ .................... âdpZ¡ s¥epf L$fhpdp„ Aph¡ R>¡.(A) qÜ“p¢^u “pdp ‘Ùrs (B) A¡L$“p¢^u “pdp ‘Ùrs(C) fp¡L$X$ ‘Ùrs (D) h¡‘pfu ‘Ùrs

238. cpfsdp„ Mpk Apr’®L$ rhõspf ^pfp¡ .............. hj®dp„ ‘kpf ’ep¡.(A) 2000 (B) 2005(C) 2010 (D) 2006

239. GATT “p„ õ’p“¡ ¼ey„ ìehõ’p s„Ó R>¡?(A) ITO (B) WTO (C) IMF (D) World Bank

240. “uQ¡“pdp„’u ¼ey„ WTO “u kdS|>su “’u?(A) TRIMS ‘f kdS|>su (B) TRIPS ‘f kdS|>su(C) M¡su ‘f kdS|>su (D) SAFTA

241. ¼ep L¡$ÞÖue A„v$pS>‘Ódp„ Foreign Investment Promotion Board (FIPB) “¡ “pb|v$ L$fhp“u v$fMpõs ’B R>¡?(A) 2014-15 (B) 2015-16(C) 2016-17 (D) 2017-18

242. L¡$ÞÖ kfL$pf Üpfp rhv$¡i h¡‘pf“¡ r^fpZ Ap‘hp âp¡Ðkprls L$fhp A“¡ rhL$kphhp S>¡ b¡ÞL$“u õ’p‘“p ’B R>¡ s¡ ................. R>¡.(A) EXIM Bank (B) Export Promotion Bank(C) IFCI (D) IIBI

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AAC-A ] [ 61 ] [ P.T.O.

236. The Institution established to regulate the exchange rates and enforce the rules of an International Monetary system is ______

(A) IMF - International Monetary Fund (B) IFC - International Finance Corporation (C) IDB - Inter American Development Bank (D) IDA - International Development Agency

237. Capital Account of Balance of Payments is prepared on ______. (A) Double entry system (B) Single entry system (C) Cash system (D) Mercantile system

238. The Special Economic Zones Act in India was passed in the year ______ (A) 2000 (B) 2005 (C) 2010 (D) 2006

239. Which organization has replaced the GATT? (A) ITO (B) WTO (C) IMF (D) World Bank

240. Which of the following is not an agreement of WTO? (A) Agreement on TRIMS (B) Agreement on TRIPS (C) Agreement on Agriculture (D) SAFTA

241. Which Union Budget proposed to abolish the FIPB - Foreign Investment Promotion Board?

(A) 2014-15 (B) 2015-16 (C) 2016-17 (D) 2017-18

242. The bank set up the Government of India to finance, promote and develop foreign trade is ______.

(A) EXIM Bank (B) Export Promotion Bank (C) IFCI (D) IIBI

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Page 24: Advt No. : 93/2016-17 (AAC) Date of Pre Subject ... 93... · AAC-A ] [ 43 ] [ P.T.O. 177. Which of the following is also known as military organisation? (A) Line and staff organisation

AAC-A ] [ 62 ] [ Contd...

243. Ap‘Zp v$¡i“p k„fnZ n¡Ódp„ rhv$¡iu âÐen fp¡L$pZ (FDI) kfL$pfu fpl¡ ............ dep®qv$s R>¡.

(A) 100% (B) 75% (C) 49% (D) 90%

244. “uQ¡“pdp„’u ¼ey L$fh¡fp Apep¡S>““¡ gpNy ‘X¡$ R>¡? (A) Apr’®L$ [õ’fsp (B) A’®s„Ó“u s„vy$fõs h©qÙ (C) DБpv$L$ue fp¡L$pZ (D) D‘f“p„ b^p rhL$ë‘p¡

245. “uQ¡“pdp„’u L$ey„ L$gd 80E l¡W$m“u L$‘ps dpV¡$ kpQy “’u? (A) gp¡““u fL$d L$‘ps“¡ ‘pÓ R>¡ (B) b^p A¡k¡ku“¡ gpNy ‘X¡$ R>¡ (C) L$p¡B ‘Z l¡sy dpV¡$ gp¡“ gB iL$pe R>¡ (D) D‘f“p b^p rhL$ë‘

246. L$gd 80C “p gpcp¡ .............. “¡ dm¡ R>¡. (A) aL$s h¥e[¼sL$ (B) h¥e[¼sL$ A“¡ ‘¡Y$u“¡ (C) h¥e[¼sL$, HUF A“¡ L„$‘“u“¡ (D) b^p„ A¡k¡ku“¡

247. 2017-18 “p„ “pZp„ bug“p„ ¼ep “pZp„L$ue hj®“¡ ‘X$sf aºNphp Ap„L$“p Ap^pf hj® sfuL¡$ fpMhp“y„ âõsprhs ’ey„ R>¡?

(A) 2001-02 (B) 1981-82 (C) 2010-11 (D) D‘f“p„ A¡L¡$e rhL$ë‘ “lu

248. k¡hp rgrdV¡$X$“p¡ d|X$uL©$s L$ep® rkhpe“p¡ A¡V$g¡ ê$. 1,00,000 “p c|sL$pmdp„ Ap‘¡g bp¡“k rkhpe“p¡ “ap¡ ê$. 3,00,000 R>¡. L„$‘“u ‘p¡sp“p i¡f lp¡ëX$f“¡ ê$. 2,50,000 “u rdgL$sp¡ hl¢Q¡ R>¡. Å¡ rdgL$s“u ê$. 2,50,000 “u rdgL$sp¡ hl¢Q¡ R>¡. Å¡ rdgL$s“u qX$rhX$ÞX$ hl¢QZu hMs¡ bÅf qL„$ds ê$. 3,50,000 lp¡e sp¡ L$f‘pÓ qX$rhX$ÞX$ A„N¡“u fL$d“u NZsfu L$fp¡.

(A) ê$. 3,00,000 (B) ê$. 4,00,000 (C) ê$. 2,50,000 (D) ê$. 3,50,000

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Page 25: Advt No. : 93/2016-17 (AAC) Date of Pre Subject ... 93... · AAC-A ] [ 43 ] [ P.T.O. 177. Which of the following is also known as military organisation? (A) Line and staff organisation

AAC-A ] [ 63 ] [ P.T.O.

243. FDI (Foreign Direct Investment) in the defense industry in our country is permitted through the government route upto ______.

(A) 100% (B) 75% (C) 49% (D) 90%

244. Which of the following is applicable to Tax Planning? (A) Economic Stability (B) Healthy Growth of Economy (C) Productive Investment (D) All of the above

245. Which of the following is not correct for deduction under section 80E? (A) Loan amount is deductible (B) Applicable to all assessees (C) Loan can be taken for any purpose (D) All of the above

246. The benefit of section 80C is availed by ______. (A) Individual only (B) Individual and HUF (C) Individual, HUF and company (D) All the assessees

247. Which financial year proposed as a base for cost inflation index in Finance Bill 2017-18.

(A) 2001-02 (B) 1981-82 (C) 2010-11 (D) None of the above

248. Sewa Ltd. has accumulated profits of Rs.3,00,000 excluding capitalized profits i.e., bonus shares of Rs.1,00,000 issued in past. The company distributed assets of Rs.2,50,000 to the share holders. Compute the amount taxable as dividends if the market value of the asset on the date of distribution is Rs.3,50,000.

(A) Rs.3,00,000 (B) Rs.4,00,000 (C) Rs.2,50,000 (D) Rs.3,50,000

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Page 26: Advt No. : 93/2016-17 (AAC) Date of Pre Subject ... 93... · AAC-A ] [ 43 ] [ P.T.O. 177. Which of the following is also known as military organisation? (A) Line and staff organisation

AAC-A ] [ 64 ] [ Contd...

249. “pZp„L$ue bug 2017-18 âdpZ¡ fl¡W$Z“p buÅ dL$p“ A„N¡ L$gd 24(b) dmhp ‘pÓ ìepS>“u dlÑd fL$d L¡$V$gu R>¡?

(A) ê$. 2,00,000 (B) ê$. 10,00,000 (C) ê$. 4,00,000 (D) dep®v$p “’u

250. “pZp„ bug 2017-18 âdpZ¡ Ly$g ê$. 10,00,000 “u AphL$ dpV¡$ A„v$pÆs AphL$ h¡fp“p¡ S>hpbv$pfu“u NZsfu L$fp¡.

(A) ê$. 1,28,750 (B) ê$. 1,15,875 (C) ê$. 1,12,500 (D) D‘f“p„ A¡L¡$e rhL$ë‘ “l]

251. ¼ep fl¡W$pZ“p„ v$fS>Å l¡W$m, dpsp-r‘sp ‘pk¡’u dm¡g c¡V$ L$f‘pÓ ’pe R>¡? (A) bÞ“¡ flui A“¡ kpdpÞe flui s¡dS> kpdpÞe flui “lu (B) aL$s flui A“¡ kpdpÞe flui (C) D‘f“p„ (A) A“¡ (B) “l] (D) AphL$ sfuL¡$ NZpsu “’u

252. dprgL$ Üpfp r“cphhpdp„ Aphsu lp¡[õ‘V$gdp„ dm¡g v$pL$sfu kpfhpf ............ (A) ‘|f¡‘|fu L$f‘pÓ R>¡ (B) Ap„riL$ L$f‘pÓ R>¡ (C) khgs sfuL¡$ NZpsu “’u (D) D‘f“p„ A¡L¡$e rhL$ë‘ “l]

253. “p¡“.L„$‘“u âL$pf“p„ A¡k¡kuA¡ A¡X$hpÞk V¡$¼k L¡$V$gp làspAp¡dp„ cfhp“p lp¡e R>¡? (A) 4 làsp (B) 3 làsp (C) 5 làsp (D) gpNy ‘X$sy “’u

254. i¡f“y„ Ap„sqfL$ d|ëe A¡V$g¡ ................ (A) Qp¡¿Mu rdgL$sp¡ Ap^pqfs d|ëep„L$“ (B) L$dpZu Ap^pqfs d|ëep„L$“ (C) Qp¡¿Mu rdgL$sp¡ A“¡ L$dpZu Ap^pqfs d|ëep„L$“ (D) D‘S> d|ëe

255. “uQ¡“pdp„’u ¼ey âhplu NyZp¡Ñf“¡ gpNy ‘X$sy “’u? (A) V|„$L$p Npmp“u rdgL$sp¡ A“¡ V|„$L$p Npmp“p„ v$¡hp“p„ k„b„^“¡ v$ip®h¡ R>¡ (B) V|„$L$p Npmp“u kÙfsp v$ip®h¡ R>¡ (C) L$pe®iug d|X$u kp’¡ k„b„^ ^fph¡ R>¡ (D) D‘f“p A¡L¡$e rhL$ë‘ “lu

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Page 27: Advt No. : 93/2016-17 (AAC) Date of Pre Subject ... 93... · AAC-A ] [ 43 ] [ P.T.O. 177. Which of the following is also known as military organisation? (A) Line and staff organisation

AAC-A ] [ 65 ] [ P.T.O.

249. What is maximum limit of interest index under section 24(b) for second residential house as per Finance Bill 2017-18

(A) Rs.2,00,000 (B) Rs.10,00,000 (C) Rs.4,00,000 (D) No limit

250. Compute total estimated income tax liability for total income of Rs.10,00,000 as per Finance Bill 2017-18?

(A) Rs.1,28,750 (B) Rs.1,15,875 (C) Rs.1,12,500 (D) None of the above

251. Under which residential status, Gift received from parents is taxable? (A) Both resident and ordinary resident and not ordinarily resident (B) Only resident and ordinarily resident (C) Neither (a) nor (b) (D) Not regarded as income

252. Medical facility provided in a hospital maintained by the employer is ______.

(A) fully taxable (B) partially taxable (C) not treated as perquisite (D) None of the above

253. In case of Non-company assessee, advance tax has to be paid in _____. (A) 4 installments (B) 3 installments (C) 5 installments (D) Not applicable

254. Intrinsic value of share means ______ (A) Net Assets based valuation (B) Earnings based valuation (C) Net assets and earning based valuation (D) Yield value

255. Which of the following is not applicable to Liquidity Ratio? (A) Discloses relation between short term assets and short term liabilities. (B) Discloses short term solvency. (C) Has relation with working capital (D) None of the above

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Page 28: Advt No. : 93/2016-17 (AAC) Date of Pre Subject ... 93... · AAC-A ] [ 43 ] [ P.T.O. 177. Which of the following is also known as military organisation? (A) Line and staff organisation

AAC-A ] [ 66 ] [ Contd...

256. kyk„Ns ‘X$sf .................. (A) crhóe“u ‘X$sf R>¡ (B) fp¡L$X$ ‘X$sf R>¡ (C) h¥L$[ë‘L$ ‘X$sf R>¡ (D) bÞ“¡ (A) A“¡ (B)

257. fpMu d|L¡$g L$dpZu“u ‘X$sf .................. (A) ìe¼s ‘X$sf R>¡ (B) Nrc®s ‘X$sf R>¡ (C) A¥rslprkL$ ‘X$sf R>¡ (D) X|$b¡gu ‘X$sf R>¡

258. POSDCORB Ap‘“pf L$p¡Z R>¡? (A) A¡a- X$bëey V¡$gf (B) d¡L$N°¡Nf (C) l¡“fu a¡ep¡g (D) D‘f“p„ A¡L¡$e rhL$ë‘ “lu

259. qkÙp„s X ¼ep âL$pf“u “¡spNufu lp¡e R>¡? (A) dyL$s “¡spNufu (B) gp¡L$iplu gnu “¡spNufu (C) Ap‘Myv$u “¡spNufu (D) cpNuv$pfu gnu “¡spNufu

260. Okpfp“u ‘y“:d|ëep„L$““u ‘Ùrs .............. dpV¡$ ep¡Áe R>¡. (A) àgpÞV$ A“¡ e„Óp¡ (B) dL$p“ (C) ar“®Qf (D) Y$p¡fY$p„Mf

261. S|>“pdp„ S|>“p¡ ìehõ’ps„Ó“p¡ âL$pf ........... R>¡. (A) f¥rML$ ìehõ’ps„Ó (B) L$pep®“ykpf ìehõ’ps„Ó (C) krdsu ìehõ’ps„Ó (D) f¥rML$ A“¡ L$d®Qpfu ìehõ’ps„Ó

262. õV$p¡L$ bÅf 1 A¡râg 2003 “u ........... fp¡tgN k¡V$gd¡ÞV$ ‘Ý^rsdp„ sbv$ug ’e¡g R>¡.

(A) T + 1 (B) T + 2 (C) T + 3 (D) T + 5

263. cpfsue L„$‘“uAp¡“p„ ¼ep âL$pf“p„ BíeyAp¡ eyA¡k (US) “p k„õ’pL$ue A“¡ R|>V$L$ fp¡L$pZL$pfp¡“¡ Mfuv$hp Apd„ÓZ Ap‘u iL¡$ R>¡?

(A) ADRs (B) GDRs (C) ECBs (D) All of the above

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Page 29: Advt No. : 93/2016-17 (AAC) Date of Pre Subject ... 93... · AAC-A ] [ 43 ] [ P.T.O. 177. Which of the following is also known as military organisation? (A) Line and staff organisation

AAC-A ] [ 67 ] [ P.T.O.

256. Relevant cost is ______(A) Future cost (B) Cash cost(C) Opportunity cost (D) Both (A) and (B)

257. Cost of Retained Earnings is ______(A) Explicit Cost (B) Implicit Cost(C) Historical Cost (D) Sunk cost

258. Who is the contributor of POSDCORB?(A) F.W.Taylor (B) McGregor(C) Henry Fayol (D) None of the above

259. Which type of Leadership exists in Theory X?(A) Free Leadership (B) Democracy oriented leadership(C) Autocratic Leadership (D) Participation Oriented leadership

260. Revaluation method of depreciation is suitable for ______(A) Plant and Machinery (B) Building (C) Furniture (D) Livestock

261. The oldest type of organisation is ______.(A) Line organisation (B) Functional organisation(C) Committee organisation (D) Line and staff organisation

262. Stock market moved to the ______ rolling settlement system from April 1, 2003(A) T+1 (B) T+2(C) T+3 (D) T+5

263. Which issues offer Indian companies access to the US institutional and retail market(A) ADRs (B) GDRs(C) ECBs (D) All of the above

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Page 30: Advt No. : 93/2016-17 (AAC) Date of Pre Subject ... 93... · AAC-A ] [ 43 ] [ P.T.O. 177. Which of the following is also known as military organisation? (A) Line and staff organisation

AAC-A ] [ 68 ] [ Contd...

264. rhv$¡iu k„õ’pL$ue fp¡L$pZL$pfp¡ (FIIS) cpfsue õV$p¡L$ bÅfdp„ L¡$V$gp fõspAp¡ Üpfp fp¡L$pZ L$fu iL¡$ R>¡?(A) 2 (B) 3(C) 4 (D) 5

265. L$C ep¡S>“pAp¡dp„ çeyÃeyAg aÞX$ NAV (“¡V$ A¡k¡V$ h¡ëey) A’hp NAV k„b„r^s cphp¡ ‘f kss ‘p¡sp“p eyr“V¹$k h¡Qhp A“¡ ‘y“: Mfuv$hp“u v$fMpõs d|L¡$ R>¡?(A) ¼gp¡k-A¡ÞX¡$X$ (B) Ap¡‘“-A¡ÞX¡$X$(C) AphL$ (D) h©qÙ

266. hudp ^pfp 1938 “u L$gd 101 A âdpZ¡ “h¡çbf 2000 dp„ kfL$pf¡ L$C L„$‘“u dpV¡$ ""cpfsue ‘y“rh®dp L„$‘“u' sfuL$ Ål¡f“pdy„ blpf ‘pX$éy„ R>¡?(A) “¡i“g BÞõep¡fÞk L„$‘“u rgrdV¡$X$ (B) Þey B[ÞX$ep A¡õep¡fÞk L„$‘“u rgrdV¡$X$(C) S>“fg BÞõep¡fÞk L$p¡‘p£f¡i“ Ap¡a B[ÞX$ep (D) Ap¡qfeÞV$g BÞõep¡fÞk L„$‘“u rgrdV¡$X$

267. “uQ¡“pdp„’u ¼ey„ rh^p“ kpQy„ “’u?(A) ¾¡$X$uV$ f¡V$]N A¡ “pZp„ DR>u“p„ g¡“pf“u NyZhÑp“y„ (ipM) d|ëep„L$“ R>¡. (B) ¾¡$X$uV$ f¡V$]N “pZp„L$ue bÅfp¡“p„ rhL$pkdp„ dv$v$ L$f¡ R>¡.(C) ¾¡$X$uV$ f¡V$]N Ådu“NufuAp¡ Mfuv$hp, fpMu dyL$hp A’hp h¡Qhp A„N¡“u cgpdZ

L$f¡ R>¡. (D) ¾¡$X$uV$ f¡V$]N Ap¡R>u â¿eps L„$‘“uAp¡“¡ d|X$u bÅfdp„’u c„X$p¡m âpàs L$fhp“y„

i¼e b“ph¡ R>¡.

268. Äepf¡ DБpv$L$ rhv$¡iu bÅf dpV¡$ sØ“ “hu ‘¡v$pi b“ph¡ sp¡ s¡“¡ .......... L$l¡hpe R>¡.(A) ‘¡v$pi rhõsfZ (B) ‘¡v$pi A“yL|$g“(C) ip¡^ (D) âdprZsL$fZ

269. “uQ¡“pdp„’u L$ey b¡ÞL$p¡“u Tier–I d|X$u“y„ sÐh “’u?(A) cf‘pB ’e¡gu B[¼hV$ud|X$u (B) i¡f âurded(C) L$pev$¡kf A“¡ d|X$u A“pds (D) kpdpÞe Å¡NhpBAp¡ A“¡ “yL$kp“ A“pdsp¡.

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Page 31: Advt No. : 93/2016-17 (AAC) Date of Pre Subject ... 93... · AAC-A ] [ 43 ] [ P.T.O. 177. Which of the following is also known as military organisation? (A) Line and staff organisation

AAC-A ] [ 69 ] [ P.T.O.

264. Through how many routes, foreign institutional investors (FIIs) can invest in the Indian stock market?(A) 2 (B) 3(C) 4 (D) 5

265. In case of which schemes the mutual fund continuously offers to sell and repurchase its units at NAV (Net asset value) or NAV related prices?(A) Close-ended (B) Open-ended(C) Income (D) Growth

266. In November 2000, the Government notified which company as the 'Indian Reinsurer' under Section 101A of the Insurance Act, 1938(A) National Insurance Company Limited(B) New India Assurance Company Limited(C) General Insurance Corporation of India(D) Oriental Insurance Company Limited

267. Which of the following statements is not correct?(A) Credit rating is the assessment of a borrower's credit quality(B) Credit rating helps in the development of financial markets(C) Credit rating is a recommendation to buy, hold or sell securities (D) Credit rating enables even lesser known companies to raise funds

from capital market.

268. When a marketer develops an entirely new product for a foreign market, it is known as ______.(A) Product extension (B) Product adaptation(C) Invention (D) Standardisation

269. Which of the following is not an element of Tier I capital of Banks?(A) Paid-up equity capital(B) Share premium(C) Statutory and Capital Reserves(D) General Provisions and Loss reserves

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Page 32: Advt No. : 93/2016-17 (AAC) Date of Pre Subject ... 93... · AAC-A ] [ 43 ] [ P.T.O. 177. Which of the following is also known as military organisation? (A) Line and staff organisation

AAC-A ] [ 70 ] [ Contd...

270. b¡ÞL$p¡ Üpfp kde“p„ Ap^pf¡ “p¡“-‘fap¡rd¯N A¡k¡V¹$k (NPAS) “¡ L¡$V$gp„ hNp£dp„ hN}L©$s L$fhpdp„ Aph¡ R>¡?(A) 2 (B) 3(C) 4 (D) 5

271. d|X$u bÅfp¡“y„ r“ed“ L$fhp D‘fp„s, spS>¡sfdp„ SEBI (Seurities and Exchange Board of India) “¡ ¼ep AÞe bÅf dpV¡$ r“ed“L$pfu A¡L$d b“phhp“y„ Apìey„ R>¡?(A) “pZp bÅf (B) NASDAQ(C) L$p¡dp¡X$uV$u bÅf (D) k|ÿd r^fpZ

272. rhv$¡i bÅfdp„ kpd¡g ’hp dpV¡$ ‘¡Y$u“¡ “p¢^p¡“p L¡$V$gp õhê$‘p¡ D‘gå^ R>¡?(A) 3 (B) 4(C) 5 (D) 6

273. “uQ¡“pdp„’u ¼ey„ kpQy„ “’u?(A) Repos Ådu“NufuAp¡ Üpfp kyfrns R>¡. (B) Repos bÅf Ap^pqfs kp^“ R>¡.(C) Repos Nrc®s fus¡ âhprlsp M¢Q“pf R>¡. (D) b¡ âL$pf“p„ Repos R>¡ - bÅf Repos A“¡ RBI Repos

274. L$C Mpk “pZp„L$ue k„õ’p ìe[¼sAp¡ A“¡ „̂̂ pL$ue A¡L$dp¡“u ipM A„N¡“p¡ A¥rslprkL$ f¡L$p¡X®$ ^fph¡ R>¡?(A) ARCIL (B) IDFC(C) CIBIL (D) SBI

275. L$ep v$¡i hÃQ¡ dy¼s h¡‘pf Tp¡““u õ’p‘“p ÅÞeyApfu 1994 dp„ “p¡’® Ad¡qfL$p äu V²¡$X$ Tp¡“ kdS|>su (NAFTA) Ap^pf¡ ’C?(A) ey“pBV¡$X$ õV¡$V$k, d¡L$rkL$p¡ A“¡ L¡$“¡X$p (B) ey“pBV¡$X$ õV¡$V$k, Qu“ A“¡ L¡$“¡X$p(C) g¡V$u“ Ad¡fuL$p, d¡[¼kL$p¡ A“¡ L¡$“¡X$p (D) ey“pBV¡$X$ õV¡$V¹$k, L$p¡g„buep A“¡ d¡L$rkL$p¡

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Page 33: Advt No. : 93/2016-17 (AAC) Date of Pre Subject ... 93... · AAC-A ] [ 43 ] [ P.T.O. 177. Which of the following is also known as military organisation? (A) Line and staff organisation

AAC-A ] [ 71 ] [ P.T.O.

270. Banks are required to classify non-performing assets into how many categories based on the period for which the asset has remained non-performing?

(A) 2 (B) 3 (C) 4 (D) 5

271. Besides regulating capital market, recently SEBI (Securities and Exchange Board of India) has been made a regulating body for which other market?

(A) Money Market (B) NASDAQ (C) Commodities Market (D) Micro-Finance

272. How many mode of entries are available to a firm to get involved in a foreign market?

(A) 3 (B) 4 (C) 5 (D) 6

273. Which of the following is not correct? (A) Repos are backed by securities (B) Repos are market based instruments (C) Repos implies absorption of liquidity (D) There are two types of repos-market repos and RBI repos

274. Which specialized financial institution maintains records of credit histories of individuals and business entities?

(A) ARCIL (B) IDFC (C) CIBIL (D) SBI

275. In January 1994, the North-American Free Trade Agreement (NAFTA) established a free trade zone among which countries?

(A) United States, Maxico and Canada (B) United States, China and Canada (C) Latin America, Maxico and Canada (D) United States, Colombia and Maxico

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Page 34: Advt No. : 93/2016-17 (AAC) Date of Pre Subject ... 93... · AAC-A ] [ 43 ] [ P.T.O. 177. Which of the following is also known as military organisation? (A) Line and staff organisation

AAC-A ] [ 72 ] [ Contd...

276. NACAS A¡V$g¡ iy„?(A) National Advisory Committee on Accounting Standards (B) National Assessment Committee on Accounting Standards(C) National Accounting Committee on Accounting Standards (D) Natural Accountable Committee on Accounting Standards

277. rlkpbu ^p¡fZ (AS) 27 dpV¡$ “uQ¡“pdp„’u L$ey gpNy ‘X¡$ R>¡?(A) Ap„sfuL$ “pZp„L$ue Al¡hpg âNV$uL$fZ (B) k„ey¼s kplkdp„ rlsp¡“y„ “pZp„L$ue Al¡hpg âNV$uL$fZ(C) “pZp„L$ue kp^“p¡“y„ âNV$uL$fZ (D) D‘f“p A¡L¡$e “l]

278. BÞh¡ÞV$fu“u ‘X$sf “½$u L$fhpdp„ “uQ¡“pdp„’u L$p¡“p¡ kdph¡i ’sp¡ “’u?(A) dpgkpdp“, dS|>fu A“¡ AÞe DБpv$““p MQp®dp„ AkpdpÞe bNpX$“u fL$dp¡ (B) k„N°l ‘X$sf(C) hluhV$u A“¡ h¡QpZ rhsfZ MQp® (D) D‘f“p„ b^p„

279. rlkpbu ^p¡fZ 6 (AS 6) L$p¡“¡ gpNy ‘X$sy„ “’u?(A) dL$p“ (B) ar“®Qf(C) ‘pOX$u (D) D‘f“p A¡L¡$e “lu

280. “uQ¡“pdp„’u L$C aºNphpgnu ‘Ý^rs õhuL©$s “’u?(A) ‘y“:õ’p‘“p ‘X$sf ‘Ý^rs (B) hs®dp“ ‘X$sf rlkpbu ‘Ý^rs(C) hs®dp“ Mfuv$ i[¼s rlkpbu ‘Ý^rs (D) D‘f“p„ b^p„ S> rhL$ë‘

281. “uQ¡“u rhNsp¡“p Ap^pf¡ rNef]N lhpgp“u fL$d ip¡^p¡.Okpfp“p¡ lhpgp¡ ê$. 10,000; h¡QpZ ‘X$sf“p¡ lhpgp¡ ê$. 20,000; “pZp„L$ue L$pe®iug d|X$u“p¡ lhpgp¡ ê$. 20,000. Ly$g c„X$p¡mp¡dp„, bpü c„X$p¡mp¡ 30% R>¡.(A) ê$. 15,000 (B) ê$. 35,000(C) ê$. 20,000 (D) D‘f“p„ A¡L¡$e rhL$ë‘ “l].

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Page 35: Advt No. : 93/2016-17 (AAC) Date of Pre Subject ... 93... · AAC-A ] [ 43 ] [ P.T.O. 177. Which of the following is also known as military organisation? (A) Line and staff organisation

AAC-A ] [ 73 ] [ P.T.O.

276. NACAS stands for ______(A) National Advisory Committee on Accounting Standards(B) National Assessment Committee on Accounting Standards(C) National Accounting Committee on Accounting Standards(D) National Accountable Committee on Accounting Standards

277. Which of the following is applicable to AS 27?(A) Interior Financial Reporting (B) Financial Reporting of Interests in Joint Venture.(C) Financial Instruments Disclosure(D) None of the above

278. Which of the following is not included to determine cost of inventory?(A) Abnormal accounts of wasted materials, labour and other production

costs.(B) Storage costs(C) Administration and selling expenses(D) All of the above

279. To whom Accounting Standard (AS)6 is not applicable?(A) Building (B) Furniture(C) Goodwill (D) None of the above

280. Which of the following Inflation Accounting method is not universally accepted?(A) Replacement Cost Method(B) Current Cost Accounting Method(C) Current Purchasing Power method(D) All of the above

281. From the following information, find out amount of Gearing Adjustment. Depreciation adjustment Rs.10,000 cost of sales adjustment Rs.20,000 Monetary Working capital adjustment Rs.20,000. In total Funds, 30% are external funds.(A) Rs.15,000 (B) Rs.35,000(C) Rs.20,000 (D) None of the above

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Page 36: Advt No. : 93/2016-17 (AAC) Date of Pre Subject ... 93... · AAC-A ] [ 43 ] [ P.T.O. 177. Which of the following is also known as military organisation? (A) Line and staff organisation

AAC-A ] [ 74 ] [ Contd...

282. “uQ¡“pdp„’u L$ey dp“hk„‘rÑ“p„ rlkpbp¡ dpV¡$ Aâõsys R>¡?(A) lev and Schwartz Model (B) Gordon Model(C) Eric Flamholtz Model (D) Jaggi-Lau's Model

283. ipõL$ L„$‘“u“p„ rlkpbp¡dp„, i¡f Mfuv$u ‘l¡gp“p„ “apdp„ ipkL$“¡ dm¡g cpN .......(A) ipkL$“u ‘pOX$u OV$pX¡$ R>¡. (B) ipkL$“p¡ dl¡kygu “ap¡ OV$pX¡$ R>¡.(C) ipkL$“u d|X$u A“pds h^pf¡ R>¡. (D) bÞ“¡ (A) A“¡ (C)

284. SEBI “p “hp Q¡fd¡“ L$p¡Z R>¡?(A) ey. L¡$. rkÞlp (B) AS>e ÐepNu(C) fd¡i v$pk (D) ku.bu.cph¡

285. L$ep hj®dp„ Ap„sffpóV²$ue rhL$pk k„NW$“ (IDA) “u õ’p‘“p ’C?(A) 1962 (B) 1961(C) 1960 (D) D‘f“p„ A¡L¡$e rhL$ë‘ “l].

286. A¡rie“ X¡$hg‘d¡ÞV$ b¡ÞL$ (ADB) “y„ hXy$d’L$ ¼ep„ Aph¡g R>¡?(A) Å‘p“ (B) îug„L$p(C) qagu‘pBÞk (D) dg¡riep

287. ê$. 7000 “p¡ dpg ê$. 10,000 dp„ fp¡L$X$’u h¡Ãep¡. rlkpbu kduL$fZ âdpZ¡ “uQ¡“pdp„’u L$ey kpQy„ “’u?(A) fp¡L$X$dp„ h^pfp¡ ê$. 10,000 (B) fp¡L$X$dp„ OV$pX$p¡ ê$. 7000(C) d|X$udp„ h^pfp¡ ê$. 3000 (D) õV$p¡L$dp„ OV$pX$p¡ ê$. 10,000

288. dpgkpdp“ h‘fpi rhQg“ A„N¡ L$p¡Z S>hpbv$pf R>¡?(A) L$pdv$pfp¡ (B) L$d®QpfuAp¡(C) Mfuv$ d¡“¡S>f (D) DБpv$“ d¡“¡S>f

289. “uQ¡“pdp„’u L$C d|mc|s rlkpbu ^pfZp “’u?(A) Qpgy ‘¡Y$u (B) A¡L$k|Ósp(C) k„‘pv$“ (D) “pZp„L$ue dp‘

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Page 37: Advt No. : 93/2016-17 (AAC) Date of Pre Subject ... 93... · AAC-A ] [ 43 ] [ P.T.O. 177. Which of the following is also known as military organisation? (A) Line and staff organisation

AAC-A ] [ 75 ] [ P.T.O.

282. Which of the following is irrelevant to Human Resource Accounting?(A) Levand Schwartz Model (B) Gordon Model(C) Eric Flamholtz Model (D) Jaggi-Lau's Model

283. In accounts of holding company, share in pre acquisition profit received by holding company ______.(A) reduces goodwill of holding company(B) reduces revenue profit of holding company(C) increases capital reserve of holding company(D) Both (A) and (C)

284. Who is the new Chairman of SEBI?(A) U.K. Sinha (B) Ajay Tyagi(C) Ramesh Das (D) C.B. Bhave

285. In which year the International Development Association (IDA) was established?(A) 1962 (B) 1961(C) 1960 (D) None of the above

286. The headquarter of Asian Development Bank (ADB) is _____(A) Japan (B) Sri Lanka(C) Phillipines (D) Malaysia

287. Goods of Rs.7000 are sold for Rs.10,000. which of the following is not correct as per accounting equation?(A) Increase in cash Rs.10,000 (B) Increase in stock Rs.7,000(C) Increase in capital Rs.3,000 (D) Decrease in stock Rs.10,000

288. Who is responsible for material usage variance?(A) Workers (B) Employees(C) Purchase Manager (D) Production Manager

289. Which of the following is not fundamental accounting assumption?(A) Going Concern (B) Consistency(C) Accrual (D) Money Measurement

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Page 38: Advt No. : 93/2016-17 (AAC) Date of Pre Subject ... 93... · AAC-A ] [ 43 ] [ P.T.O. 177. Which of the following is also known as military organisation? (A) Line and staff organisation

AAC-A ] [ 76 ] [ Contd...

290. L$ep hj®dp„ Ap„sffpóV²$ue rlkpbu ^p¡fZ krdrs“u fQ“p ’C? (A) 1971 (B) 1972 (C) 1973 (D) 1974

291. b¡ L$fsp„ h^y Qphuê$‘ ‘qfbmp¡dp„ BóV$sd DБpv$“ rdî “½$u L$fhp L$C V¡$L$r“L$“p¡ D‘ep¡N ’pe R>¡?

(A) f¥rML$ Apep¡S>“ (B) V²$pÞk‘p¡¡V£$i“ (C) AkpB“d¡ÞV$ (D) rkçeyg¡i“

292. DБpv$““u BóV$sd k‘pV$u A¡V$g¡ ............. (A) Ahfp¡^p¡ kp’¡ Þe|“Ñd ‘X$sf (B) Ahfp¡^p¡ kp’¡ dlÑd ‘X$sf (C) dlÑd D‘S> A“¡ Þe|“sd ‘X$sf (D) bÞ“¡ (A) A“¡ (B)

293. “uQ¡“pdp„’u L$ey„ SAARC (South Asian Associatin for Regional Cooperation) “y„ kæe “’u?

(A) AaOpr“õsp“ (B) c|V$p“ (C) b„Ngpv$¡i (D) dg¡riep

294. S>“^“ ep¡S>“p A¡ ip“u ep¡S>“p R>¡? (A) “pZp„L$ue kdph¡i (B) Nfubu OV$pX$p¡ (C) Apr’®L$ ki[¼sL$fZ (D) kpdprS>L$ DÐ’p“

295. “uQ¡“pdp„’u kpQu fus¡ Þe|“Ñd dp‘v$„X$ (b¡ÞQdpL$…N) “y„ dlÒh kdÅh¡ R>¡. (A) KQu NyZhÑp r“cphhp“u âq¾$ep (B) A¡L$ A¡hu ‘Ý^rs S>ep âq¾$ep“p AÞe L„$‘“u“u î¡óW$ ‘Ý^rs kp’¡ kfMpdZu (C) Ap„L$X$pipõÓue dp¡X¡$g ‘f Ap^pqfs r“Z®e OX$sf“y„ kp^“ (D) Þe|“sd ‘X$sf¡ BÞh¡õV$fp¡“¡ A„Ly$ris L$fhp“u ‘Ý^rs

296. “uQ¡“pdp„’u L$ey k„L$g“ âpàs L$fhp“u V¡$L$r“L$ R>¡? (A) õV$pa kcp (B) krdrs“u fQ“p (C) “¡s©Ðh (D) D‘f“p„ b^p rhL$ë‘

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Page 39: Advt No. : 93/2016-17 (AAC) Date of Pre Subject ... 93... · AAC-A ] [ 43 ] [ P.T.O. 177. Which of the following is also known as military organisation? (A) Line and staff organisation

AAC-A ] [ 77 ] [ P.T.O.

290. In which year International Accounting Standard Committee was formed? (A) 1971 (B) 1972 (C) 1973 (D) 1974

291. In case of more than two key factors to determine optimum product mix, which technique is used?

(A) Linear Programming (B) Transportation (C) Assignment (D) Simulation

292. Optimum level of Production means ______ (A) Minimum cost with constraints (B) Maximum yield with constraints (C) Maximum yield and minimum cost (D) Both (A) and (B)

293. Which of the following is not a member of SAARC (South Asian Association for Regional Cooperation)

(A) Afghanistan (B) Bhutan (C) Bangladesh (D) Malaysia

294. Jan Dhan Yojana is a scheme of ______ (A) Financial inclusion (B) Poverty alleviation (C) Economic empowerment (D) Social upliftment

295. Which of the following signifies 'Benchmarking'? (A) Process to maintain high level of quality (B) Method of comparing a process with the company carrying it out

in best way. (C) A decision making tool based on statistical model (D) Method of controlling inventory at lowest cost

296. Which of the following is a technique to achieve coordination? (A) Staff meetings (B) Committee formation (C) Leadership (D) All of the above

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Page 40: Advt No. : 93/2016-17 (AAC) Date of Pre Subject ... 93... · AAC-A ] [ 43 ] [ P.T.O. 177. Which of the following is also known as military organisation? (A) Line and staff organisation

AAC-A ] [ 78 ] [ Contd...

297. V²¡$Tfu bug A¡ ............(A) V²¡$Tfu ‘f gMhpdp„ Aph¡g (B) L¡$ÞÖ kfL$pf dpV¡$ V|„$L$pNpmp“p DR>u“p c„X$p¡m A„N¡“y„ kp^“(C) fuTh® b¡ÞL$ dpV¡$ V|„$L$p Npmp“p DR>u“p c„X$p¡m A„N¡“y„ kp^“ (D) D‘f“p„ A¡L¡$e “l].

298. “uQ¡“pdp„’u L$ey NyZhÑp k„Qpg““p¡ ¿epg R>¡?(A) L¡$BT“ (B) R> rkNdp NyZhÑp(C) NyZhÑp Q¾$ (D) D‘f“p b^p rhL$ë‘

299. kV$}auL¡$V$ Ap¡a X$u‘p¡TuV$ L$p¡Z blpf ‘pX¡$ R>¡?(A) cpfs kfL$pf“p„ A¡S>ÞV$ sfuL$ fuTh® b¡ÞL$ Ap¡a B[ÞX$ep (B) “pZp„L$ue k„õ’pAp¡(C) L$p¡di}eg b¡ÞL$ (D) D‘f“p„ b^p„ S> rhL$ë‘

300. fp¡L$X$ A“pds NyZp¡Ñf (CRR) ............... õhê$‘¡ fpMhpdp„ Aph¡ R>¡.(A) kfL$pfu Ådu“NufuAp¡ (B) fuTh® b¡ÞL$ Ap¡a B[ÞX$epdp„ rkgL$(C) õV¡$V$ b¡ÞL$ Ap¡a B[ÞX$epdp„ rkgL$ (D) D‘f“p„ b^p rhL$ë‘

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Page 41: Advt No. : 93/2016-17 (AAC) Date of Pre Subject ... 93... · AAC-A ] [ 43 ] [ P.T.O. 177. Which of the following is also known as military organisation? (A) Line and staff organisation

AAC-A ] [ 79 ]

297. A Treasury Bill is ______(A) a bill drawn on treasury(B) an instrument of short-term borrowing for the central government.(C) an instrument of short-term borrowing for the RBI(D) None of the above

298. Which of the following is a concept of quality management?(A) Kaizen (B) Six sigma quality(C) Quality circle (D) All of the above

299. Who issues certificates of Deposit?(A) RBI as the agent of Central Government(B) Financial Institutions(C) Commercial Banks(D) All of the above.

300. Cash Reserve Ratio (CRR) is maintained in the form of ______(A) Government securities (B) Balance with RBI(C) Balance with SBI (D) All of the above

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