Solved Paper Superintendent (Divisional Accounts) 2019 [Part-1]- HPSSC Hamirpur

By | April 24, 2019

Series: C

Post Code: 687

1. Person aggrieved by the order made by National Commission may appeal within

1. 45 days
2. 35 days
3. 60 days
4. 30 days

2. Compute the mode value for

X : 95, 105, 115, 125, 135, 145, 165, 175, 155

F : 4, 2, 18, 22, 21, 19, 10, 3, 2

1. 175
2. 125
3. 145
4. 165

3. The standard deviation for 15, 22, 27, 11, 9, 21, 14, 9 is

1. 22
2. 12
3. 04
4. 32

4. The median of the data : 19, 25, 59, 48, 35, 31, 30, 32, 51 is 32. If 25 is replaced by 52, what will be the new median?

1. 35
2. 53
3. 43
4. 45

5. Probability of failure in Binomial Distribution is denoted by

1. P=q+1
2. P=q-1
3. Q=1+p’
4. Q=1-p

6. Which of the following is a positional average?

1. Mean
2. Median
3. Mode
4. None of these

7. Maximum value of correlation is

1. 2
2. 5
3. 1
4. 0

8. Graph of variables having linear relations will be

1. Curved
2. Hyperbola
3. Straight line
4. None of these

9. The files required to maintain general ledger records include

1. Inventory file
2. Details posting file
3. Charts of account file
4. None of these

10. In a week the prices of a bag of rice were 350, 280, 340, 290, 320, 310, 300.

1. 100
2. 60
3. 90
4. 70

11. In a distribution of 10, 20, 30, 40, 50 the sum deviation from X, will be

1. 15
2. 60
3. 0
4. 30

12. The sampling procedure in which an interviewer is asked to interview 25 teachers, 50 public servants and 25 farmers is called

1. Stratified sampling
2. Accidental sampling
3. Spatial sampling
4. Quota sampling

13. The best fitting tread is one for which the sum of squares of error is

1. Zero
2. Minimum(least)
3. Maximum
4. None of these

14. Why do sampling errors occur?

1. Difference between sample and population
2. Difference among sample themselves
3. Choice of elements of sampling
4. All of these

15. Analytical study of the relationship between output commodity and its price is classified as

1. Demand analysis
2. Supply analysis
3. Imports analysis
4. Export analysis

16. Residential status is determined for

1. Previous year
2. Assessment year
3. Accounting year
4. Financial year

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

1. Six
2. Five
3. Four
4. Three

18. Income tax act came into force on

1. 1-4-1961
2. 1-4-1962
3. 1-4-1956
4. 1-4-1965

1. Capital receipt
2. Revenue receipt
3. Casual receipt
4. None of these

20. X taxable income in 2017-18 is Rs. 10,00,000. The tax amount will be

1. 1,00,000
2. 1,50,000
3. 2,00,000
4. None of these

21. The rates of income tax are specified in

1. Income Tax Act, 1961
2. Income Tax Rules, 1962
3. Finance Act
4. Circulars of CBDT

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

1. Form 16
2. Form 26
3. Form 26 A
4. Form 26Q

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

1. 7,50,000
2. 8,50,000
3. 10,00,000
4. None of these

24. Agriculture income is

1. Fully exempted
2. Partly exempted
3. Fully taxable
4. None of these

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

1. 10,000
2. 20,000
3. 8,000
4. 12,000

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

1. Increase
2. Decrease
3. Remain the same
4. Become zero

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

1. Remains constant
2. Decreases
3. Increase
4. First decreases then rises

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

1. Real cost
2. Production cost
3. Physical cost
4. Opportunity cost

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

1. Imperfect competition
2. Perfect com competition
3. Monopoly
4. Both a and b

30. Demand is a function of

1. Firm
2. Cost
3. Price
4. Product

31. The kinked demand curve explains

1. Demand flexibility
2. Demand rigidity
3. Price flexibility
4. Price rigidity

32. Halo error means

1. When one aspect of the character of employee use for his evaluation
2. An error which is helpful in assessment of employee
3. Both a and b
4. None of these

33. Choose the odd one out of the following

1. Training & Development
2. Placement
3. Induction

34. Deficiency or Surplus account is prepared under which list?

1. D
2. C
3. E
4. H

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

1. 5%
2. 8%
3. 5%
4. 5%

36. Networking capital concept is

1. Money measurement concept
2. Accounting concept
3. Financial concept
4. All of these

37. Spares are the part of

1. Raw material
2. Work-in-progress
3. Consumables
4. Inventory

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

2. P&L Account
3. P&L Appropriation Account
4. None of these

39. High geared company has

1. Large No. of equity shares
2. Large No. of Long term debt
3. Debt and equity in proportion
4. None of these

40. Which of the following is correct?

1. Profit reduced capital
2. Profit increases capital
3. Capital can only come from profit
4. Profit does not alter capital

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

2. The Drawings Account
3. The Capital Account
4. The P& L Account

42. In general cases Bonus shall be paid within

1. 6 months
2. 7 months
3. 8 months
4. None of these

43. Voting right cannot be exercised in case of

2. Calls-in-Arrears
3. Both
4. None of these

44. Age limit of directors in cases of a public company is

1. 65
2. 70
3. 75
4. 80

45. Section 12 of Companies Act, 1956 deals with

1. Incorporation
2. Share Capital
3. of Directors
4. Shareholders

46. Number of Clauses in Memorandum of Association is

1. 5
2. 6
3. 7
4. 8

47. Per value of shares means, the …………value of shares.

1. Actual
2. Face
3. Market
4. Dividend

48. What is SP-500?

1. A crop of wheat
2. The name of Mumbai based office of SEBI
3. A stock Exchange of U.S.A
4. A scheme announced by the Govt. of India.

49. How many companies are included in the SENSEX?

1. 30
2. 50
3. 111
4. 25

50. Which of the following is responsible for the fluctuation in the sensex?

1. Rain
2. Monetary policy
3. Political instability
4. All of these

51. The largest concentration of Harappan sites has been found along which river?

1. Satluj
2. Indus
3. Ravi
4. Ghaggar hakra

52. Jivaka, mentioned in the early Buddhist Literature, was a

1. Merchant
2. Physician
3. Bodhisattva
4. King

53. Which of the following monopolized trade in silk during the Gupta period?

1. Chinese
2. Egyptians
3. Europeans
4. Persians

54. Ala-ud-din Khalji became the Sultan of Delhi after treacherously murdering his uncle

1. Nasiruddin Khusrau Shah
2. Balban
3. Jalaluddin Khalji
4. None of these

55. Akbar’s kingdom was divided into how many subas?

1. 14
2. 15
3. 26
4. 28