UPPCL

Gòej ØeosMe heeJej keâeheexjsMeve efueefcešs[

meneÙekeâ uesKeekeâej
mee@uJ[ hesheme&
Øewefkeäšme yegkeâ
ØeOeeve mebheeokeâ
Deevevo kegâceej cenepeve
mebheeove SJeb mebkeâueve
ÙetLe keâe@efcheefšMeve šeFcme hejer#ee efJeMes<e%e meefceefle
keâchÙetšj «eeefHeâkeäme
yeeueke=â<Ce, Ûejve efmebn
mebheeokeâerÙe keâeÙee&ueÙe
ÙetLe keâe@efcheefšMeve šeFcme
12, ÛeÛe& uesve, ØeÙeeiejepe-211002
cees. : 9415650134
Email : [email protected]
website : www.yctbooks.com
ØekeâeMeve Iees<eCee
mecheeokeâ SJeb ØekeâeMekeâ Deevevo kegâceej cenepeve ves Deesce meeFË Dee@Heâmesš, ØeÙeeiejepe mes cegefõle keâjJeekeâj,
ÙetLe keâe@efcheefšMeve šeFcme, 12, ÛeÛe& uesve, ØeÙeeiejepe-211002 kesâ efueS ØekeâeefMele efkeâÙee~
Fme hegmlekeâ keâes ØekeâeefMele keâjves ceW mecheeokeâ SJeb ØekeâeMekeâ Éeje hetCe& meeJeOeeveer yejleer ieF& nw
efHeâj Yeer efkeâmeer $egefš kesâ efueS Deehekeâe menÙeesie SJeb megPeeJe meeoj Dehesef#ele nw~
efkeâmeer Yeer efJeJeeo keâer efmLeefle ceW vÙeeefÙekeâ #es$e ØeÙeeiejepe nesiee~ cetuÙe : 395/-
 efJe<eÙe-metÛeer
Yeeie-1
Tax Slabs for Assesment Year 2021-22 & 2022-23
(As amended by Finance Act 2021) .....................................................................................................................5
Gòej ØeosMe heeJej keâeheexjsMeve efueefcešs[ DeefmemšWš SkeâeGvšsvš Yeleea hejer#ee 2020 keâe
JÙeeKÙee meefnle nue ØeMve-he$e .................................................................................................................... 6–43
Gòej ØeosMe heeJej keâeheexjsMeve efueefcešs[ DeefmemšWš SkeâeGvšsvš Yeleea hejer#ee 2019 keâe
JÙeeKÙee meefnle nue ØeMve-he$e .................................................................................................................. 44–78
Gòej ØeosMe heeJej keâeheexjsMeve efueefcešs[ DeefmemšWš SkeâeGvšsvš Yeleea hejer#ee 2018 keâe
JÙeeKÙee meefnle nue ØeMve-he$e ............................................................................................................... 79–112
Yeeie-2
Gòej ØeosMe heeJej keâeheexjsMeve efueefcešs[ DeefmemšWš SkeâeGvšsvš Yeleea hejer#ee 2016 keâe
JÙeeKÙee meefnle nue ØeMve-he$e .................................................................................................................... 1–42
meneÙekeâ uesKeekeâej hejer#ee nsleg Øewefkeäšme mesš-1 ......................................................................................... 43–55
meneÙekeâ uesKeekeâej hejer#ee nsleg Øewefkeäšme mesš-1 keâe JÙeeKÙeelcekeâ nue ........................................................ 56–70
meneÙekeâ uesKeekeâej hejer#ee nsleg Øewefkeäšme mesš-2 ......................................................................................... 71–83
meneÙekeâ uesKeekeâej hejer#ee nsleg Øewefkeäšme mesš-2 keâe JÙeeKÙeelcekeâ nue ........................................................ 84–98
meneÙekeâ uesKeekeâej hejer#ee nsleg Øewefkeäšme mesš-3 ...................................................................................... 99–111
meneÙekeâ uesKeekeâej hejer#ee nsleg Øewefkeäšme mesš-3 keâe JÙeeKÙeelcekeâ nue ................................................... 112–128
meneÙekeâ uesKeekeâej hejer#ee nsleg Øewefkeäšme mesš-4 .................................................................................... 129–143
meneÙekeâ uesKeekeâej hejer#ee nsleg Øewefkeäšme mesš-4 keâe JÙeeKÙeelcekeâ nue ................................................... 144–161
meneÙekeâ uesKeekeâej hejer#ee nsleg Øewefkeäšme mesš-5 .................................................................................... 162–173
meneÙekeâ uesKeekeâej hejer#ee nsleg Øewefkeäšme mesš-5 keâe JÙeeKÙeelcekeâ nue ................................................... 174–187
Gòej ØeosMe DeOeervemLe mesJee ÛeÙeve DeeÙeesie DeefmemšWš SkeâeGvšsvš Yeleea hejer#ee 2015 keâe
JÙeeKÙee meefnle nue ØeMve-he$e ............................................................................................................. 188–205
uesKeebkeâve (Accounting)
uesKeebkeâve MeyoeJeueer (Accounting Terminology)........................................................................... 206–207
DeOÙeeÙe-1 uesKeebkeâve kesâ DeeOeejYetle efmeæevle............................................................................. 208–214
(Basic Principles of Accounting)
DeOÙeeÙe-2 ØeeLeefcekeâ uesKee hegmlekeâeW keâer lewÙeejer Ùee oesnje uesKee ØeCeeueer ................................... 215–222
(Preparation of Basic Accounting Book)
DeOÙeeÙe-3 Debeflece Keeles lewÙeej keâjvee ......................................................................................... 223–236
(Final Accounts with Adjustments)
DeOÙeeÙe-4 Üeme........................................................................................................................... 237–245
(Depreciation)
DeOÙeeÙe-5 yeQkeâ meceeOeeve efJeJejCe .............................................................................................. 246–250
(Bank Reconciliation Statement)
DeOÙeeÙe-6 Keelee yener ................................................................................................................. 251–253
(Self Balancing Ledger)
DeOÙeeÙe-7 DeMegefæÙeeB SJeb Gvekeâe megOeej..................................................................................... 254–256
(Errors And Their Rectification)
2
 DeOÙeeÙe-8 hetBpeeriele SJeb DeeÙeiele JÙeÙe ....................................................................................... 257–259
(Capital And Revenue Expenditure)
DeOÙeeÙe-9 efJeefveceÙe - efJehe$e ..................................................................................................... 260–263
(Bills of Exchange)
DeOÙeeÙe-10 iewj-JÙeeheeefjkeâ mebmLeeDeeW, JÙeefòeâÙeeW, hesMesJejeW FlÙeeefo kesâ uesKeW................................. 264–270
(Not for Profit Organisation)
DeOÙeeÙe-11 efÛeªs keâe Øee™he ......................................................................................................... 271–275
(Form of Balance Sheet)
DeOÙeeÙe-12 mkeâvOe keâe cetuÙeebkeâve................................................................................................. 276–281
(Methods of Valuation of Stock)
DeOÙeeÙe-13 DeefOekeâej Megukeâ Keelee .............................................................................................. 282–288
(Royalty Account)
DeOÙeeÙe-14 efkeâjeÙee ›eâÙe heæefle SJeb efkeâmle Yegieleeve heæefle....................................................... 289–299
(Hire-Purchase System and Installment Payment System)
DeOÙeeÙe-15 yeercee.......................................................................................................................... 300–306
(Insurance)
DeOÙeeÙe-16 F&-keâe@ceme& SJeb F&-yeQefkebâie ........................................................................................... 307–310
(E-Commerce and E-Banking)
DeOÙeeÙe-17 MeeKee Keeles............................................................................................................... 311–315
(Branch Accounts)
DeOÙeeÙe-18 efJeYeeieerÙe Keeles ......................................................................................................... 316–318
(Departmental Account)
DeOÙeeÙe-19 meece«eer–YeC[ej ›eâÙe keâer efJeefOe ................................................................................ 319–325
(Material Store Purchase Procedure)
DeOÙeeÙe-20 oesnje Keelee ØeCeeueer, efyepeueer hetefle& keâcheefveÙeeW kesâ efJeMes<e mevoYe& meefnle .................. 326–329
(Double Account System with Special Reference to Electric Supply Companies)
DeOÙeeÙe-21 efJeòeerÙe efJeMues<eCe efveÙece .......................................................................................... 330–344
(Financial Analysis)
DeOÙeeÙe-22 efoJeeefueÙee mecyevOeer uesKes.......................................................................................... 345–349
(Insolvency Accounts)
DeOÙeeÙe-23 yepešjer efveÙev$eCe ...................................................................................................... 350–355
(Budgetary Control)
DeOÙeeÙe-24 mejkeâej SJeb mejkeâejer Ghe›eâceeW keâe uesKeebkeâve............................................................. 356–358
(Accounting of Government and Government Undertakings)
Debkesâ#eCe (Auditing)
DeOÙeeÙe-25 Deebleefjkeâ Debkesâ#eCe, Debkesâ#eCe keâe GösMÙe, Debkesâ#ekeâ kesâ DeefOekeâej
leLee oeefÙelJe ............................................................................................................. 359–368
(Internal Auditing, Object of Auditing And Rights, Duties
And Liabilities of Auditor)
DeeÙekeâj DeefOeefveÙece (Income Tax)
DeOÙeeÙe-26 DeeÙekeâj DeefOeefveÙece, 1961 (šer.[er.Sme. keâšewleer meefnle) .......................................... 369–376
(Income Tax Act, 1961 Including Deduction)
3
 UPPCL
Deefmemšsvš SkeâeGvšsvš
hejer#ee hee"dÙe›eâce
efueefKele hejer#ee The syllabus of Accountancy, Auditing And
Income Tax is detailed below-
meneÙekeâ uesKeekeâej kesâ heo hej efJeÅegle mesJee DeeÙeesie kesâ
Accountancy;-
ceeOÙece mes meerOeer Yeleea nsleg Jemlegefve‰ Øekeâej keâer efueefKele
(a) Trading and Profit and Loss Accounts and
hejer#ee nesieer~ efueefKele hejer#ee keâe ØeMve-he$e oes YeeieeW keâe Balance Sheet.
nesiee~ ØeLece Yeeie ceW 50 ØeMve SJeb efÉleerÙe Yeeie ceW 150 (b) Bills of Exchange.

ØeMve neWies~ (c) Self balancing ledgers and sectional balancing.

ØeLece Yeeie: (d) Capital and Revenue, Receipts and Payments,

Income and Expenditure Accounts.
(1) ØeLece Yeeie keâer efueefKele hejer#ee ceW DOEACC kesâ "O"
(e) Depreciation, Reserve and Provisions.
mlej keâe keâchÙetšj %eeve mes mecyeefvOele Skeâ ØeMve-he$e (f) Branch and Departmental Accounts.
nesiee efpemeceW 50 ØeMve neWies~ ØelÙeskeâ ØeMve 01 Debkeâ keâe (g) Double Accounts System.
nesiee DeLee&led Ùen hejer#ee DeefOekeâlece 50 DebkeâeW keâer nesieer~ (h) Bank Reconciliation Statement.

ØelÙeskeâ ieuele Gòej kesâ efueS 1/4 Debkeâ keâer Deefleefjòeâ (i) Rectification of Errors.
(j) Balance-Sheet formats and classification.
keâšewleer keâer peeÙesieer~
Auditing and Income-Tax:-
(2) keâchÙetšj %eeve keâer ØeLece Yeeie keâer hejer#ee ceW keâce mes
(a) Object of Audit.
keâce 50 ØeefleMele Debkeâ Øeehle keâjvee DeefveJeeÙe& nesiee (b) Vouching and verification.
DevÙeLee keâer efmLeefle ceW mecyeefvOele DeYÙeLeea keâes Den& ve (c) Rights, Duties and Liabilities of Auditors.

ceeveles ngS Gmekeâer efueefKele hejer#ee kesâ efÉleerÙe Yeeie keâe (d) Income Tax, Provisions pertaining to income
from salary and Provisions related to chapter-
cetuÙeebkeâve veneR efkeâÙee peeÙesiee~
VI of Income tax Act 1961.
efÉleerÙe Yeeie:
(e) Provision relating to TDS and forms to be filled
(1) efÉleerÙe Yeeie keâer efueefKele hejer#ee keâe hee"Ÿe›eâce with Income-Tax Department.
(Syllabus) efvecveJele nesiee– (2) ØelÙeskeâ ieuele Gòej kesâ efueÙes 1/4 Debkeâ keâer Deefleefjòeâ
(i) General English and General Hindi
keâšewleer keâer peeÙesieer~
(ii) Arithmetic
(iii) Accountancy, Auditing and Income Tax (3) keâchÙetšj %eeve kesâ ØeLece Yeeie kesâ ØeMvehe$e ceW Deefpe&le
(conforming to the graduation standard) Debkeâ ßes‰lee (cesefjš) efveOee&jCe nsleg peesÌ[s veneR peeÙeWies~
4
 Tax Slabs for Assesment Year 2021-22 & 2022-23
(As amended by Finance Act 2021)
Normal tax rates for Individual & HUF: Rs. 3,00,000 to 5% 5%
The normal tax rates applicable to a resident individual will Rs. 5,00,000
depend on the age of the individual. However, in case of a
Rs. 5,00,000 to 20% 20%
non-resident individual the tax rates will be same irrespective
Rs. 10,00,000
of his age.
For the purpose of ascertainment of the applicable tax slab, an Above Rs. 30% 30%
individual can be classified as follows: 10,00,000
• Resident individual below the age of 60 years.
• Resident individual of the age of 60 years or above at any Super Senior Citizen
time during the year but below the age of 80 years. (who is 80 years or more at any time during the
• Resident individual of the age of 80 years or above at any previous year)
time during the year. Net Income Rate of Income-tax
• Non-resident individual irrespective of the age. Range Assessment Assessment
Individuals
Year 2022-23 Year 2021-22
(Other than senior and super senior citizen)
Up to Rs. - -
Net Income Rate of Income-tax
5,00,000
Range Assessment Assessment
Rs. 5,00,000 to 20% 20%
Year 2022-23 Year 2021-22
Rs. 10,00,000
Up to Rs. - -
2,50,000 Above Rs. 30% 30%
Rs. 2,50,000 to 5% 5% 10,00,000
Rs. 5,00,000 Hindu Undivided Family (Including AOP, BOI
Rs. 5,00,000 to 20% 20% and Artificial Juridical Person)
Rs. 10,00,000
Net Income Rate of Income-tax
Above Rs. 30% 30%
Range Assessment Assessment
10,00,000
Year 2022-23 Year 2021-22
Senior Citizen Up to Rs. - -
(who is 60 years or more at any time during the 2,50,000
previous year)
Rs. 2,50,000 to 5% 5%
Net Income Rate of Income-tax
Rs. 5,00,000
Range Assessment Assessment
Rs. 5,00,000 to 20% 20%
Year 2022-23 Year 2021-22
Rs. 10,00,000
Up to Rs. - -
3,00,000 Above Rs. 30% 30%
10,00,000
Surcharge: Surcharge is levied on the amount of income-tax at following rates if total income of an assessee
exceeds specified limits:

Rate of Surcharge
Assessment Year 2022-23 Assessment Year 2021-22
Range of Income Range of Income
Rs. 50 Rs. 1 Rs. 2 Rs. 5 Exceeding Rs. 50 Rs. 1 Rs. 2 Rs. 5 Exceeding
Lakhs to Crore to Crores Crores Rs. 10 Lakhs Crore Crores Crores Rs. 10
Rs. 1 Rs. 2 to Rs. 5 to Rs. Crores to to to Rs. 5 to Rs. Crores
Crore Crores Crores 10 Rs. 1 Rs. 2 Crores 10
Crores Crore Crores Crores
10% 15% 25% 37% 37% 10% 15% 25% 37% 37%

Health and Education Cess: Health and Education Cess is levied at the rate of 4% on the amount of income-tax
plus surcharge.
5
 Gòej ØeosMe hee@Jej keâe@jheesjsMeve efueefcešs[
DeefmemšWš SkeâeGbšWš Yeleea hejer#ee 2020
JÙeeKÙee meefnle nue ØeMve he$e (hejer#ee efleefLe -13-09-2021)

Yeeie-I : keâchÙetšj ‘C’ ueQiJespe mes mebyebefOele efvecveefueefKele ceW mes keâewve-mes
1. In an HTML page, the <a> tag difines a keâLeve DemelÙe nw/nQ?
hyperlink, and its ________attribute specifies (i) HebâkeäMeve veece, hebâkeäMeve hewjeceeršj Deewj efjšve& šeFhe
the URL of the page the link goes to.
kesâ yeejs ceW kebâheeFuej keâes yeleeves kesâ efueS Skeâ 'C'
Skeâ HTML hespe ceW, <a> šwie neFhej efuebkeâ keâes
Øees«eece ceW Skeâ hebâkeäMeve keâes iueesyeueer ef[keäuesÙej
heefjYeeef<ele keâjlee nw, Deewj Fmekeâer ........efJeMes<eleeSB Gme
efkeâÙee peevee ÛeeefnS~
he=‰ kesâ URL keâes efveefo&° keâjleer nw efpeme hej efuebkeâ peelee
nw~ (ii) hewjeceeršj efuemš hebâkeäMeve keâe@efuebie Deewj hebâkeäMeve
(a) link (b) Href ef[keäuesjsMeve mes efYeVe veneR nesvee ÛeeefnS~
(c) Img (d) path (a) Only (ii) (b) Neither (i) nor (ii)
Ans. (a) : Skeâ SÛešerSceSue hespe ceW href Sš^eryÙetš Gme hespe keâe (c) Only (i) (d) Both (i) and (ii)
URL efveefo&° (specifies) keâjleer nw efpeme hej efuebkeâ peelee nw Ùeefo Ans. (d) : keâLeve (i) 'C' ueQiJespe ceW hebâkeäMeve veece hebâkeäMeve hewjeceeršj
href Sš^eryÙetš ceewpeto veneR nesiee, lees <a> Sbkeâj šwie neFhej efuebkeâ Deewj efjšve& šeFhe kesâ yeejs ceW kebâheeFuej keâes yeleeves kesâ efueS JewefjSyeue
veneR nesiee~ keâes iueesyeueer ef[keäuesÙej efkeâÙee peelee nw~ Dele: GheÙeg&òeâ keâLeve melÙe nw~
2. Which of the following is NOT a valid email keâLeve (ii) 'C' ueQiJespe ceW hewjeceeršj efuemš, hebâkeäMeve keâe@efuebie Deewj
id? hebâkeäMeve ef[keäuesjsMeve mes Deueie veneR nesvee ÛeeefnS Ùeefo Ùen hebâkeäMeve mes
efvecve ceW mes keâewve JewOe F&-cesue DeeF&[er veneR nw? Deueie nesiee lees hebâkeäMeve Fmes keâe@ue veneR keâj heeÙesiee~
(a) [email protected] DeLee&le nceW Øees«eece ceW ef[keäuesÙej efkeâÙes ieÙes hebâkeäMeve kesâ meceeve
(b) [email protected]
hewjeceeršj heeme keâjvee ÛeeefnS~
(c) [email protected]
(d) [email protected] hebâkeäMeve keâes Øees«eece ceW keâneR mes Yeer keâe@ue efkeâÙee pee mekeâlee nw~
Ans. (c) : Skeâ JewOe F&-cesue S[^sme ceW oes Yeeie nesles nw Skeâ F&-cesue Dele: GheÙeg&òeâ keâLeve melÙe nw~
Ùetpej DeeF&[er (Øeer efheâkeäme) Deewj Skeâ F&-cesue [escesve, Ùetpej DeeF&&[er 5. Which of the following is best suitable to
@ (Sš o jspe) Øeleerkeâ kesâ yeeFË Deesj leLee [escesve @ (Sš o jsš) create, edit and save professional documents
Øeleerkeâ kesâ oeFË Deesj efoKeeF& oslee nw GoenjCe kesâ efueS like letters and reports?
[email protected] F&-cesue S[^sme ceW @, – Øeleerkeâ uesšme& Deewj efjheesš& pewmes hesMesJej omleeJespeeW keâes yeveeves,
GheÙeesie nesles nQ peyeefkeâ (neFheâve) efkeâmeer F&-cesue ceW GheÙeesie veneR Sef[š keâjves Deewj mesJe keâjves kesâ efueS efvecveefueefKele ceW mes
neslee~ keâewve-mee meyemes GheÙegòeâ nw~
3. The 'C' language was developed by: (a) MS-word (b) MS-Powerpoint
meer Yee<ee keâes ............. Éeje efJekeâefmele efkeâÙee ieÙee Lee~ (c) MS-Excel (d) Ms-Acess
(a) Microsoft (b) Alan Turing Ans. (a) : SceSme-Je[& Skeâ Je[& Øeesmesefmebie Øees«eece nw pees SceSme
(c) Dennis Ritchie (d) Blase Pascal Dee@efheâme kesâ Devleie&le Deelee nw~ SceSme Je[& keâer meneÙelee mes he$e Deewj
Ans. (c) : keâchÙetšj Øees«eeefcebie Yee<ee keâer Meg®Deele 1970 kesâ oMekeâ efjheesš& pewmes ØeeshesâMeveue [e@keäÙetceWš keâes yeveeÙee, Sef[š leLee mesJe efkeâÙee
ceW ngF& Leer~ Decesefjkeâer keâchÙetšj Jew%eeefvekeâ [sefveme Sce. efjÛeer Éeje yesue pee mekeâlee nw~
uesyeesjsšjerpe ceW 'C' ueQiJespe efJekeâefmele efkeâÙee ieÙee Lee~ 6. Which of the following types of operating
4. Which of the following statements related to system is non-interactive?
'C' language is/are FALSE? efvecveefueefKele ceW mes keâewve-mee Dee@hejsefšbie efmemšce vee@ve-
(i) A function must be declared globally in a FbšjsefkeäšJe nw
C program to tell the compiler about the
function name, function parameters, and (a) Multitasking operating system
return type. (b) Multi-user operating system
(ii) The parameter list must not differ in (c) Batch processing operating system
function calling and function declaration. (d) Multiprogramming operating system
6
Ans. (c): yewÛe Øeesmesefmebie Dee@hejsefšbie efmemšce Skeâ vee@ve FbšjsefkeäšJe 10. Which of the given options best describes the
Dee@hejsefšbie efmemšce nw efpemes Dee@hejsš keâjves kesâ efueS efkeâmeer ceeveJe truthfulness of the following statements?
(i) ASP. NET is a web framework designed
nmle#eshe keâer DeeJeMÙekeâlee veneR nesleer nw~ hesjesue efmemšce, yeQkeâ mšsšceWš
and developed by Microsoft.
Deeefo yewÛe Øeesmesefmebie Dee@hejsefšbie efmemšce kesâ GoenjCe nw~ (ii) ASP.NET provides fantastic integration of
7. What is the address of the second cell in an HTML, CSS and Java Script.
MS-Excel worksheet, considering cell efoS ieS efJekeâuheeW ceW mes keâewve efvecveefueefKele keâLeveeW keâer
numbering in a row-wise order?
melÙelee keâe meJeexòece JeCe&ve keâjlee nw?
jes JeeFpe Dee[& ceW mesue vebyeefjbie hej efJeÛeej keâjles ngS,
(i) ASP. NET ceeF›eâesmee@heäš Éeje ef[peeFve Deewj
SceSme Skeämesue kesâ Jeke&âMeerš ceW otmejs mesue keâe S[^sme
keäÙee nw? efJekeâefmele efkeâÙee ieÙee Skeâ Jesye øesâceJeke&â nw~
(ii) ASP. NET, HTML, CSS, leLee JAVA Script
(a) A1 (b) B1
(c) A2 (d) 1B keâe Meeveoej SkeâerkeâjCe Øeoeve keâjlee nw~
Ans. (b) : (a) (i)-False, (ii) - False/(i) DemelÙe (ii) DemelÙe
S.N. A B C (b) (i) - True, (ii) - False/(i) melÙe (ii) DemelÙe
(c) (i) - False, (ii)- True /(i) DemelÙe (ii) melÙe
1
(d) (i) - True, (ii) - True/(i) melÙe (ii) melÙe
2
Ans. (d) : ASP NET ceeF›eâesmee@heäš keâcheveer Éeje ef[peeFve leLee
jes JeeFpe Dee[&j ceW:- efJekeâefmele efkeâÙee ieÙee Skeâ Jesye øesâceJeke&â nw, pees HTML, CSS Deewj
henues mesue keâe S[^sme [A1] nesiee~ Java Script keâe Skeâ DeÛÚe SkeâerkeâjCe Øeoeve keâjlee nw~ Dele:
otmejs mesue keâe S[^sme [B1] nesiee~ keâLeve (i) leLee (ii) oesveeW melÙe nw~
leermejs mesue keâe S[^sme [C1] nesiee~ 11. Which of the following characters is/are NOT
8. What is the shortcut key to open the 'Font' allowed for variable names in 'C'?
dialogue box in MS-Word? efvecveefueefKele ceW mes efkeâme JeCe& (charecters) keâer
SceSme Je[& ceW, heâebš [e@Ùeuee@ie yee@keäme Deeshesve keâjves kesâ Devegceefle c ceW JewefjSyeue kesâ efueS veneR nw~
efueS Mee@š& kegbâpeer keäÙee nw? (a) Alphabets
(a) Alt+F (b) Ctrl+D (b) White space characters
(c) Alt+Ctrl+D (d) Ctrl+F (c) Underscore
Ans. (b) : (d) Digits
Ctrl+D = Meeš&keâš ‘keâer’ keâe GheÙeesie heâebš [e@Ùeuee@ie yee@keäme Deeshesve Ans. (b) : C Øees«eeefcebie Yee<ee ceW JewefjSyeue vesce white space
keâjves kesâ efueS efkeâÙee peelee nw~ characters pewmes- space (' '), tab '\t', carriage return '\r'
Alt+F = Mee@škeâš& ‘keâer’ keâe GheÙeesie efjyeve ceW heâeFue cesvÙet Ùee newline '\n' Deeefo keâer Devegceefle veneR nw~
heâeFue šwye Deesheve keâjves kesâ efueS efkeâÙee peelee nw~ (i) JewefjSyeue vesce Deb«espeer De#ejeW (A, B......Z Ùee a, b.....z)
Ctrl+F = Mee@š&keâš ‘keâer’ keâe GheÙeesie heâeFb[ [e@Ùeuee@ie Deeshesve keâjves DeLeJee Deb[jmkeâesj ( _ ) kesâ meeLe Meg® nesvee ÛeeefnS, uesefkeâve
kesâ efueS efkeâÙee peelee nw~ DebkeâeW kesâ meeLe veneR Meg® nesvee ÛeeefnS~
Ctrl+I = Mee@š&keâš& ‘keâer’ keâe GheÙeesie ÛeÙeefvele Meyo keâes Fšwefuekeâ (ii) JewefjSyeue vesce ceW Deb[jmkeâesj keâes Úes[ Ì keâj efkeâmeer DevÙe efJeMes<e
keâjves kesâ efueS efkeâÙee peelee nw~ kewâjskeäšj keâer Devegceefle veneR nw
9. How many bits are there in an IPv4 address? (iii) Debkeâes keâer Devegceefle nw~
Skeâ IPv4 S[^sme ceW efkeâleves efyešdme nesles nw : 12. In C#, a variable name can start with
(a) 64 (b) 128 ______and _______only
(c) 32 (d) 16 C# ceW, Skeâ JewefjSyeue vesce efmehe&â ............Deewj ...........kesâ
Ans. (c) : IPv4 Skeâ Fbšjvesš Øeesšeskeâe@ue keâe ÛeewLee mebmkeâjCe nw Ùen meeLe Meg® nes mekeâlee nw,
[eš (.) Éeje Deueie efkeâÙes ieÙes Ûeej mecetn cebW efueKee ieÙee Skeâ 32 (a) digit, white space character
efyešdme S[^sme nw, efpemes Dee@keäšsš keâne peelee nw, (b) alphabet; digit
(c) alphabet; underscore
GoenjCe, 192.168.2.33
(d) underscore, digit
← 4 octets →
Ans. (c) : C# Øees«eeefcebie Yee<ee ceW JewefjSyeue vesce efmehe&â DebiesÇspeer kesâ
192 .168 . 2 . 33 De#ejeW (Alphabets → A, B, C.......Z) Ùee a, b, c......z, DeLeJee
ØelÙeskeâ Deekeäšsš ceW vecyejeW keâe jWpe 0 mes 255 neslee nw~ Deb[jmkeâesj ( _ ) kesâ meeLe Meg® nes mekeâlee nw~
7
JewefjSyeue vesce ceW efkeâmeer white space charecter (space, tab (c) till the time first ten statements get
Deeefo) keâer Devegceefle veneR nw~ executed/henues ome mšsšceWšdme kesâ efve<heeefole nesves lekeâ
kegâÚ JewOe JewefjSyeue vesce – _Vikas 45, Vikas_45, VIKAS_m (d) with in the function in which they are
defined/Gme hebâkeäMeve kesâ Devoj efpemeceW GvnW heefjYeeef<ele
Fve meYeer JewefjSyeue vesce keâer Devegceefle nw
efkeâÙee ieÙee nw~
kegâÚ DeJewOe JewefjSyeue pees efkeâ C# leLee C Ùee C++ ceW ceevÙe veneR nw
Ans. (b) : mšwefškeâ JewefjSyeue kesâ efueS mLeeve kesâJeue Skeâ yeej ner
pewmes- 45 Vikas,
DeeJebefšle efkeâÙee peelee nw Deewj Fmekeâe GheÙeesie hetjs Øees«eece kesâ efueS
@Vikas
- Vikas_ 45
ef keâÙee peelee nw~ mšwefškeâ JewefjSyeue keâe peerJeve keâeue Main Øees«eece kesâ
Deble lekeâ neslee nw DeLee&led peye lekeâ cesve Øees«eece Ûeuelee nw leye lekeâ
13. Which of the following keyboard shortcut is
used in chrome to open a new windows in mšwefškeâ JewefjSyeue keâe peerJeve keâeue neslee nw~
Incognito mode? 16. The CPU clock speed refers to the number of:
›eâesce (chrome) ceW FveceW mes efkeâme keâeryees[& Mee@š&keâš meer.heer.Ùet. keäuee@keâ mheer[ keâer mebKÙee keâes meboefYe&le keâjleer
(Keyboard shortcut) keâe GheÙeesie ›eâesce Fvkeâe@ieefvešes nw~
cees[ (Incognito mode) ceW veÙee efJeb[es Keesueves kesâ (a) CPUs it can have/ meer.heer.Ùet. nes mekeâlee nw~
efueS efkeâÙee peelee nw? (b) RAMs it can have/ jwce nes mekeâlee nw~
(a) Ctrl + N (b) Ctrl + Shift + C (c) clocks it can have/ keäuee@keâ nes mekeâlee nw~
(c) Ctrl + C (d) Ctrl + Shift + N (d) Number of cycles CPU executes per
Ans. (d) : Fvkeâeieefvešes cees[ (Incognito mode) Deehekeâer meeceevÙe second/Ûe›eâes keâer mebKÙee keâes meer.heer.Ùet. Øeefle meskeâC[
›eâesce efJeb[es mes Deueie Skeâ ØeeFJesš efJeb[es nesleer nw, efpemeceW yeÇeGpej efve<heeefole keâjlee nw~
(Google chrome) yeÇeGpe efkeâÙes ieÙes [sše Ùee SefkeäšefJešer keâes Ùeeo Ans. (d) : CPU keâer ieefle keâes clock speed kesâ ™he ceW peevee
veneR jKelee nw~ peelee nw, keäuee@keâ mheer[ keâes Ûe›eâ Øeefle meskeâC[ (cycle per second)
Ùeefo Deehe veneR Ûeenles nQ efkeâ Google chrome Deehekeâer ieefleefJeefOeÙeeW ceW ceehee peelee nw leLee Øeefle meskeâC[ 1 Ûe›eâ, keâes 1 nš&dpe kesâ ™he ceW
keâes Ùeeo jKes (pees efkeâ History efJekeâuhe ceW efoKe peeleer nw) lees Deehe peevee peelee nw DeLee&led 1 ieeriee nšd&pe ceW 1 Dejye Ûe›eâ Øeefle meskeâC[~
Fvkeâeieefvešes cees[ (Incognito mode) ceW efvepeer leewj hej Jesye yeÇeGpe Dele: 3.2 GHZ (Gigahertz) keäuee@keâ mheer[ Jeeuee Skeâ meer.heer.Ùet.
keâj mekeâles nwb~ Øeefle meskeâC[ 3.2 efyeefueÙeve Ûe›eâ efve<heeefole keâjlee nw~
Fmekesâ efueS keâer-yees[& Mee@š&keâš- keâer ctrl + shift + N oyeeSB~ 17. If X, Y, and Z are pointer variables of type
14. Which of the following can be used to reload char, int, and float, respectively, in 'C'
the current page, ignoring cached content in language, then which of the following
Chrome? statements is true?
›eâesce ceW kewâM[ meece«eer keâes DeveosKee keâjles ngS Jele&ceeve C Yee<ee ceW Ùeefo X, Y Deewj Z ›eâceMe: int leLee float
he=‰ keâes hegve: uees[ keâjves kesâ efueS efvecve ceW mes efkeâmekeâe Øekeâej kesâ Ûeej hJeeFbšj JewefjSyeue nw lees efvecveefueefKele ceW
GheÙeesie efkeâÙee pee mekeâlee nw? mes keâewve mee keâLeve melÙe nw?
(a) F5 (b) Shift + F3 (a) Size of X, Y, and Z are same/X, Y leLee Z keâer
(c) Shift + F6 (d) Shift + F5 meeFpe meceeve nw
Ans. (d) : kewâM[ [sše efkeâmeer JesyemeeFš Ùee Sshe keâer peevekeâejer nw pees (b) Size of Z is greater than the size of X/Z keâer
yeÇeGefpebie Øeef›eâÙee keâes lespe yeveeves kesâ efueS Deehekesâ ef[JeeFme ceW meb«eefnle meeFpe X kesâ meeFpe mes yeÌ[er nw
nesleer nw~ kewâM[ [sše ueesef[bie meceÙe yeÛeelee nw, Ùen Deehekesâ ef[JeeFme (c) Size of Y is greater than the size of X/Y keâer
hej peien Iesjlee nw~ ›eâesce yeÇeGpej ceW Fme kewâM[ meece«eer keâes DeveosKee meeFpe X kesâ meeFpe mes yeÌ[er nw
keâjles ngS Jele&ceeve he=‰ keâes hegve: uees[ keâjves kesâ efueS keâer-yees[& ceW (d) Size of Z is greater than the size of Y/Z keâer
Shift + F5 keâer]pe keâe ØeÙeesie efkeâÙee peelee nw~ meeFpe Y kesâ meeFpe mes yeÌ[er nw~
15. The lifetime (longevity) of the static variables Ans. (a) : hJeebFšj JewefjSyeue keâe S[^sme neslee nw pees efkeâ Skeâ
in a 'C' program is: Unsigned integer Øekeâej keâer mebKÙee nesleer nw~ Fme Øekeâej meYeer
C Øees«eece ceW mšwefškeâ JewefjSyeue keâe peerJeve keâeue Deueie-Deueie [sše šeFhe (Data type) kesâ hJeebFšj JewefjSyeue,
(oerIee&Ùeg) nw meceeve meeFpe keâer cesceesjer uesleer nw~
(a) till the end of the first function/henues hebâkeäMeve kesâ 18. Internet is the best example of:
Deble lekeâ Fbšjvesš Fmekeâe meyemes DeÛÚe GoenjCe nw:
(b) till the end of the main program/ cesve Øees«eece kesâ (a) WAN (b) MAN
Deble lekeâ (c) VLAN (d) LAN
8
Ans. (a) : Fbšjvesš WAN (Wide Area Networks) keâe Skeâ 22. Which of the following fields CANNOT be left
GoenjCe nw pees efJeefYeVe MenjeW Ùee osMeeW, jepÙeeW keâes Deeheme ceW peesÌ[lee blank while sending an email?
nw DeLee&led hetjer ogefveÙee ceW hewâuee ngDee nw~ F& -cesue Yespeles meceÙe efvecveefueefKele ceW mes keâewve mee #es$e
WAN Skeâ Øekeâej keâe vesšJeke&â nw pees Yeewieesefuekeâ #es$e ceW DeeJeepe, Keeueer veneR ÚesÌ[e pee mekeâlee nw~
[eše, Fcespe leLee Jeeref[ÙeeW keâe ØemeejCe keâjlee nw~ Ùen ueeskeâue SefjÙee (a) Subject (b) To
vesšJeke&â (LAN) keâe Skeâ mecetn neslee nw~ (c) Cc (d) Bcc
19. .NET framework was designed and developed Ans. (b) : F&-cesue Yespeles meceÙe To Skeâ heâeru[ neslee nw, efpemeceW
by ........... ØeeLeefcekeâ Øeehlekeâlee& keâe F&-cesue S[^sme efueKee peelee nw, DeLee&led efpeme
.NET ØesâceJeke&â ..............Éeje ef[peeFve Deewj efJekeâefmele Ùetpej kesâ heeme F&-cesue Yespevee nw, Gmekeâe F&-cesue S[^sme neslee nw efyevee
efkeâÙee ieÙee Lee~ Fmekesâ nce F&-cesue veneR Yespe mekeâles nQ~ keäÙeeWefkeâ peye nce Øeehlekeâlee& keâe
(a) ceeF›eâesmee@heäš(Microsoft) (b) IBM F&cesue ner veneR oWies lees efheâj F&-cesue peeÙesiee efkeâmekesâ heeme?
(c) Deesjkesâue (Oracle) (d) ietieue (Google) BCC leLee CC Skeâ Deueie heâeru[dme nesles nw Ùee Ùes keânW efkeâ Ùes Yeer
Ans. (a) : .NET meeheäšJesÙej SefhuekesâMeve keâes efJekeâefmele keâjves kesâ Skeâ Øekeâej keâe To heâeru[dme neslee nw efpemeceW nce Skeâ mes DeefOekeâ
efueS Skeâ øesâceJeke&â nw, pees ceeF›eâesmee@heäš keâcheveer Éeje ef[peeFve Deewj Øeehlekeâlee& keâe F&-cesue S[^sme efueKekeâj F&-cesue keâer keâe@heer Gvekeâes F&-cesue
efJekeâefmele efkeâÙee ieÙee nww~ Fmekeâe henuee mebmkeâjCe 2000 ceW peejer Yespee pee mekeâlee nww~
efkeâÙee ieÙee Lee~ 23. Which of the following statements related to
Fmekeâe GheÙeesie Jesye, efJeb[espe, heâesve kesâ efueS SefhuekesâMeve efJekeâefmele 'C' languages is true?
keâjves kesâ efueS efkeâÙee peelee nw~ (i) Structure is a user defined data type,
which enables us to store a collection of
20. Operating System is one of the best example of:
different data types.
Dee@hejsefšbie efmemšce Skeâ DeÛÚe GoenjCe nw~
(ii) Both 'struct' and 'union' are keywords
(a) system software/efmemšce mee@heäšJesÙej and they are used to define structure and
(b) application software/SefhuekesâMeve mee@heäšJesÙej union respectively.
(c) firmware/heâce&JesÙej (Firmware) 'C' ueQiJespe mes mebyebefOele efvecve ceW mes keâewve-mee keâLeve
(d) adware/S[JesÙej (Adware) melÙe nw?
Ans. (a) : efmemšce mee@heäšJesÙej Skeâ Ssmee mee@heäšJesÙej neslee nw pees (i) mš^keäÛej, GheÙeesiekeâlee&-heefjYeeef<ele [sše Øekeâej nw,
keâchÙetšj keâes Ûeueeves, Gmekeâes efveÙeefv$ele keâjves, Gmekesâ efJeefYeVe YeeieeW pees nceW efJeefYeVe [sše ØekeâejeW kesâ meb«en keâes meb«eefnle
keâer osKeYeeue keâjves leLee Gmekeâer meYeer #eceleeDeeW keâe DeÛÚs mes GheÙeesie keâjves ceW me#ece yeveelee nw~
keâjves kesâ efueS neslee nw~ (ii) 'struct' Deewj 'union' oesveeW ner keâerJe[& nQ Deewj
Dee@hejsefšbie efmemšce, efmemšce mee@heäšJesÙej keâe DeÛÚe GoenjCe nw, Fvekeâe GheÙeesie ›eâceMe: mš^keäÛej Deewj ÙetefveÙeve keâes
efpemekesâ efyevee keâchÙetšj keâes Ûeueevee DemecYeJe nw~ heefjYeeef<ele keâjves kesâ efueS efkeâÙee peelee nw~
Dee@hejsefšbie efmemšce Ùetpej leLee ne[&JesÙej kesâ yeerÛe Fbšjhesâme keâe keâece (a) kesâJeue (i) (b) ve lees (i) ve ner (ii)
keâjlee nw~ efyevee Fmekesâ keâesF& Yeer SefhuekesâMeve mee@heäšJesÙej keâes veneR
(c) kesâJeue (ii) (d) (i) Deewj (ii) oesveeW
ÛeueeÙee pee mekeâlee nw~
GoenjCe:- Windows, Linux, MAC Deeefo~ Ans. (d) : keâLeve (i) leLee (ii) oesveeW melÙe nw keäÙeeWefkeâ mš^keäÛej leLee
Dee@hejsefšbie efmemšce kesâ GoenjCe nw~ ÙetefveÙeve oesveeW Skeâ Ùetpej Éeje ef[heâeFve efkeâÙee ieÙee [sše Øekeâej neslee
21. Which of the following represents a step-by-
nw, efpemeceW efJeefYeVe [sše Øekeâejebs kesâ meb«en keâes meb«eefnle efkeâÙee pee
step process to solve a computational problem? mekeâlee nw, Øees«eece ceW Fvekeâe ØeÙeesie keâjves kesâ efueS keâer-Je[& keâe ØeÙeesie
efvecveefueefKele ceW mes keâewve Skeâ keâchÙetšsMeveue mecemÙee keâes keâjvee heÌ[lee nw~
nue keâjves kesâ efueS ÛejCe-oj-ÛejCe Øeef›eâÙee keâes oMee&lee structure kesâ efueS Struct keâer-Je[& keâe leLee Union kesâ efueS
nw – union keâer-Je[& keâe ØeÙeesie vesce mes henues efkeâÙee peelee nw~
(a) Number system (b) Algorithm 24. With respect to multimedia, the term SNR
(c) Function (d) Routine stands for:
Ans. (b) : SuieesefjLce efkeâmeer mecemÙee (Problem) keâes ÛejCe-oj- ceušerceeref[Ùee kesâ mebyebOe ceW SNR Meyo keâe celeueye nw~
ÛejCe (Stey by Step) lejerkesâ mes nue keâjves keâer Skeâ Øeef›eâÙee Ùee (a) Signal with Noise Rate
›eâce nw, SuieesefjLce efkeâmeer Yeer keâchÙetšsMeveue mecemÙee keâes nue keâjves (b) Signal to Noise Rate
kesâ efueS Gmekesâ nue keâjves kesâ lejerkesâ Ùee Øeesmesme keâes ›eâce-oj-›eâce (c) Signal and Noise Rate
oMee&lee nw~ (d) Signal to Noise Ratio
9
Ans. (d): mebkesâle-OJeefve Devegheele (SNR) keâes ØeeÙe: [smeeryeue ceW (a) month (b) second
Øemlegle Ùee JÙeòeâ mebkesâle Meefòeâ kesâ Devegheele kesâ ™he ceW heefjYeeef<ele efkeâÙee (c) hour (d) minute
peelee nw~ 1: 1 mes DeefOekeâ (0 DB mes DeefOekeâ) Skeâ Devegheele OJeefve Ans. (b) : vecetvee oj Ùee ØeefleÛeÙeve DeeJe=efòe (Sampling rate or
keâer leguevee ceW DeefOekeâ mebkesâle keâes Fbefiele keâjlee nw~ Sampling frequency) Ùee ef[efpešue mebkesâle yeveeves kesâ efueS melele
Skeâ efmemšce Ùee Ieškeâ (Component) keâe (SNR) OJeefve mlej kesâ meb kesâle mes efueS ieS Øeefle meskeWâ[ vecetveeW keâer mebKÙee keâes heefjYeeef<ele
efueS mebkesâle mJej kesâ Devegheele kesâ ®he ceW heefjYeeef<ele efkeâÙee ieÙee nw~ keâjleer nw šeFce-[escesve mebkesâleeW kesâ efueS lejbie®he keâes (Hz) Ùee Øeefle
SNR [smeeryeue ceW JÙeòeâ efkeâÙee ieÙee nw Ùen ieCevee mebkesâle Meefòeâ keâes meskesâC[ Ûe›eâ ceW ceehee peelee nw~ GoenjCe kesâ efueS Ùeefo Skeâ Dee@ef[Ùees
OJeefve Meefòeâ Éeje efJeYeeefpele keâjkesâ keâer peeleer nw 1 DB mes yeÌ[e mebkesâle keâer meercee 20,000 Hz nw (ceeveJeerÙe megveJeeF& keâer ueieYeie Ghejer
Devegheele Ùen Fbefiele keâjlee nw efkeâ mebkesâle OJeefve mes DeefOekeâ nw Fmekesâ meercee) lees vecetvee DeeJe=efòe (Sampling Frequency) 40,000 Hz
efJehejerle, Ùeefo Devegheele 1 mes keâce nw lees Ùen Fbefiele keâjlee nw efkeâ nesleer nw~
OJeefve mlej mebkesâle mlej mes yeÌ[e nw~ 28. Which of the following symbols is used to enter
25. What is the full-form of TCP? formula in a MS-Excel cell?
TCP keâe hetje veece keäÙee nw? MS-Excel ceW met$e ope& keâjves kesâ efueS efvecveefueefKele
(a) Transistor Control Protocol ØeleerkeâeW ceW mes keâewve-mee ØeÙeesie efkeâÙee peelee nw~
(b) Transmission Control Protocol (a) $ (b) +
(c) Technically Correctly Protocol (c) # (d) =
(d) Tele-Communication Protocol Ans. (d) : meYeer Skeämesue heâeceg&ueeW keâer Meg®Deele yejeyej (·) efÛeÖ mes
Ans. (b) : Transmission Control Protocol nesleer nw yejeyej efÛevn kesâ yeeo, Deehe Ùee lees Skeâ ieCevee Ùee hebâkeäMeve
TCP Skeâ mebÛeej ceevekeâ nw pees Øees«eece Deewj kebâhÙetefšbie GhekeâjCeeW keâes ope& keâjW~ GoenjCe kesâ efueS yeer1 kesâ mesue ceW ceeve keâes yeer 5 mes
vesšJeke&â hej meosMeeW keâe Deeoeve-Øeoeve keâjves ceW me#ece yeveelee nw Ùen peesÌ[ves kesâ efueS hetCe& meceerkeâjCe šeFhe keâj mekeâles nQ:
efveÙeceeW keâe mecetn nw pees Fbšjvesš kewâmes keâece keâjlee nw Ùee keâjsiee Ùen B1+B2+B3+B4+B5
Øeesšeskeâeue Éeje megefveef§ele efkeâÙee peelee nw~ 29. Which of the following category of ports is
Fmekeâe ØeÙeesie [eše keâes megjef#ele {bie mes Yespeves kesâ efueS efkeâÙee peelee nw generally used to connect a monitor to a
TCP keâer Yetefcekeâe [eše keâes Úesšs-Úesšs YeeieeW ceW yeebšves keâer nesleer nw~ computer's video card?
DeLee&le nce Fme cee@[ue kesâ Éeje uecyeer otjer hej efmLele efkeâmeer vesšJeke&â hees š& keâer efvecve ßesCeer ceW mes keâewve-mee kebâhÙetšj keâe
mes Yeer keâcÙegefvekesâš keâj mekeâles nQ~ Jeeref[Ùees keâe[& mes ceeefvešj keâveskeäš keâjves kesâ efueS GheÙeesie
26. Which of the following is used with the <img> efkeâÙee peelee nw?
tag as an attribute to specify an alternate text (a) Serial port (b) VGA port
for an image, if the image for some reason (c) Parallel port (d) PS/2 part
cannot be displayed?
Ans. (b) : HDMI, Display Port, Deewj USB-C cee@efvešj heesš&
FveceW mes efkeâme Attribute keâe GheÙeesie <img> šwie ceW
Deewj kesâyeue kesâ meyemes meceevÙe Øekeâej nw Deehe FvnW DeefOekeâebMe
Jewkeâefuhekeâ Meyo keâes heâesšes kesâ mLeeve hej efØevš keâjves kesâ
DeeOegefvekeâ ef[mhues hej heeSbies~ Jewmes GvneR heesš& ceW ueeriesmeer efJekeâuhe Yeer
efueS keâjles nQ peye efkeâmeer keâejCe JeemleefJekeâ heâesšes veneR GheueyOe nesles nQ~ pewmes- VGA Deewj DVI efpemes Deehekeâes hegjeves
efØevš nes heeleer nw~ ef[JeeFmeeW mes keâveskeäš keâjves keâer DeeJeMÙekeâlee nes mekeâleer nw~
(a) auxiliary (b) duplicate
VGA keâe hetje veece Video Graphics Array neslee nw~
(c) alt (d) alternate
Ans. (c) : <img> šwie ceW alt attribute keâe GheÙeesie efkeâmeer text 30. When you create first presentation file in MS-
PowerPoint, what will be the default file name?
keâes efØevš keâjves kesâ efueS efkeâÙee peelee nw alt attribute leye keâeÙe& peye Deehe MS-Power Point ceW henueer Øemlegefle heâeFue
keâjlee nw peye img tag ceW ueieer image efkeâmeer keâejCe display veneR
yeveeles nQ lees ef[heâe@uš heâeFue veece keäÙee nesiee?
nes hee jner nw lees alt attribute keâe text efØevš keâj efoÙee peelee nw~
(a) Powerpoint1 (b) Slide 1
alt efkeâmeer heâesšes keâer Jewkeâefuhekeâ peevekeâejer Øeoeve keâjlee nw~ Ùeefo keâesF&
(c) Presentation1 (d) Presentation
GheÙeesiekeâlee& efkeâmeer keâejCe mes heâesšes keâes vener osKe mekeâlee nw~ pewmes
Ans. (c) : peye nce MS-Power Point ceW keâesF& Øemlegefle lewÙeej
Oeerces keâveskeäMeve kesâ keâejCe, heâesšes keâer ieuele ueeskesâMeve FlÙeeefo~
keâjles nQ~ Deewj Gmes save keâjves kesâ efueS Ctrl + S keâe ØeÙeesie keâjles
27. With respect to multimedia, sampling rate is
the number of times the analog sound is taken
nw save keâjles meceÙe Presentation (Øemlegefle) keâe veece hetÚe peelee nw
per: peneB hej ef[heâe@uš veece Presentation 1 efueKee neslee nw Ùeefo Deehe
ceušerceeref[Ùee kesâ meboYe& ceW, Sveeuee@@ie OJeefve keâer mebKÙee Fmes yeouevee Ûeens lees yeoue mekeâles nQ veneR lees Ùen Presentation 1,
yeej-yeej ueer peeleer nw~ Presentation 2 kesâ ›eâce ceW file keâes save keâjlee jnsiee~

10
31. In MS-Word, if Microsoft Office Button exists, (a) vÙet Fbšjhesâme keâe[& (New interface Card)
then it is located on the ______corner of the (b) vesšJeke&â Fbšjhesâme kesâÙej (Network interface Care)
window.
(c) vesšJeke&â Fbšjhesâme keâe[& (Network Interface Card)
MS-Word ceW Deiej ceeF›eâesmee@heäš Dee@efheâme yešve ceewpeto
(d) vesšJeke&â Fbšer«esMeve keâe[& (Network integration
nw, lees Ùen efJeb[es kesâ efkeâmeer keâe@ve&j hej efmLele nw~
Card)
(a) top-left (b) bottom-right
Ans. (c) : (NIC) (Network Interface Card) vesšJeke&â
(c) bottom-left (d) top-right
Fbšjhesâme keâe[& Skeâ ne[&JesÙej Ieškeâ nw, efpemekesâ efyevee kebâhÙetšj keâes
Ans. (a) : top-left
vesšJeke&â mes veneR peesÌ[e pee mekeâlee nw Ùen Skeâ kebâhÙetšj ceW Fvemše@ue
Dee@efheâme yešve ceeF›eâesmee@heäš megFš (suite) 2007 keâe DeefveJeeÙe&
meefke&âš yees[& neslee nw, pees kebâhÙetšj keâes vesšJeke&â keâveskeäMeve Øeoeve keâjlee
DeJeÙeJe nw, Ùen yešve 2007 ceW veS efjyeve kesâ meeLe Dee@efheâme ceW hesMe
nw Fmes vesšJeke&â Fbšjkesâme kebâš^esuej, vesšJeke&â S[e@hšj F&Lejvesš Ùee uewve
efkeâÙee ieÙee Lee peye Dee@efheâme yešve hej efkeäuekeâ keâjles nQ lees Ùen kegâÚ
S[e@hšj Yeer keâne peelee nw~
GheÙeesieer efJekeâuhe ØeoefMe&le keâjlee nw pees yengle yeej GheÙeesie efkeâÙee peelee
nw efJeMes<e ™he mes Deeefheâme yešve nceW efkeâmeer omleeJespe keâes Keesueves 35. With respect to operating systems, which of the
following is NOT a valid process state?
yeÛeeves (save) leLee efØevš kesâ meeLe DevÙe meeceevÙe keâeÙeex kesâ efueS Skeâ Dee@hejsefšbie efmemšce kesâ mebyebOe ceW efvecveefueefKele ceW mes keâewve
efJekeâuhe Øeoeve keâjlee nw~ Skeâ JewOe Øeef›eâÙee efmLeefle veneR nw?
32. In C#, there are _____relational operators and (a) Ready (b) Waiting
______logical operators. (c) Running (d) Starving
C# Øees«eeefcebie ceW efjuesMeveue Dee@hejsšj Deewj uee@efpekeâue
Ans. (d) : Dee@hejsefšbie efmemšce kesâ mebyebOe ceW efvecve ceW mes (Ready)
Dee@hejsšj efkeâleves-Øekeâej kesâ nesles nQ~ (lewÙeej), (Waiting) (Fvlepeej) (Running) (Ûeuevee) Ùes meye
(a) 4; 3 (b) 6; 3 Dee@hejsefšbie efmemšce mes mebyebefOele nw, hejvleg mšejefJebie (Starving)
(c) 3; 6 (d) 5; 6
Fmemes mebyebefOele veneR nw~
Ans. (b) : Øees«eeefcebie Yee<ee ceW efjuesMeveue Dee@hejsšj 6 Øekeâej kesâ nw~
36. Which of the following are used for combing
(1) = = (2) ! = (3) > (4) < (5) > = (6) < = Fve meYeer Dee@hejsšj different kinds of media formats and deliver
kesâ Éeje oes value keâer meceevelee keâes ceeheves kesâ efueÙes efkeâÙee peelee nw~ them as multimedia contents?
Deewj uee@efpekeâue Deehejsšj keâer mebKÙee 3 nesleer nw~ efvecveefueefKele ceW mes efkeâmekeâe GheÙeesie efJeefYeVe Øekeâej kesâ
(1) && (2) 11 (3) ! ceeref[Ùee Øee™heeW keâes mebÙeesefpele keâjves Deewj GvnW
ueeefpekeâue Deehejsšj keâe GheÙeesie variable Ùee value kesâ yeerÛe leke&â ceušerceeref[Ùee meece«eer kesâ ™he ceW efJeleefjle keâjves kesâ efueS
efveOee&efjle keâjves kesâ efueS efkeâÙee peelee nw~ efkeâÙee peelee nw~
33. Which of the following is a valid keyword in (a) Multimedia authoring tools
'C' language? (b) Device drivers
efvecveefueefKele ceW mes keâewve-meer Yee<ee "C" ceW ceevÙe keâer- (c) Scanners
Je[& nww (d) Media Players
(a) Floating (b) Enumeration Ans. (a) : ceušerceeref[Ùee Dee@Leefjbie štue ceW GheueyOe efJeefYeVe
(c) Integer (d) Void mee@heäšJesÙej štume keâer ceoo mes efJeefYeVe Øekeâej keâer ceeref[Ùee meece«eer pewmes
Ans. (d) : "C" Øees«eeefcebie Yee<ee Øeer-ef[heâeFve keâer-Je[& void nw šskeämš, Dee@ef[ÙeeW keâes metÛevee keâer Skeâ Oeeje kesâ ™he ceW Fkeâªe keâjves
efpemekeâe GheÙeesie peye function keâes keâeue efkeâÙee peelee nw Deewj nceW keâer Skeâ Øeef›eâÙee nw, Ùen [sJeuehej keâes šskeämš Dee@ef[ÙeeW, Jeeref[Ùees,
kegâÚ veneR efjšve& keâjvee neslee nw lees Gme meceÙe nceW function kesâ «eeefheâkeäme Deewj SefvecesMeve keâes efceueekeâj FbšjsefkeäšJe ØespeWšsMeve yeveeves ceW
[eše Type keâes void [eše Type GheÙeesie keâjles nw~ void Skeâ me#ece yeveelee nw~
Keeueer [eše type nw efpemekesâ heeme keâesF& value veneR nesleer nw~ 37. How many layer are there in a TCP/IP
GoenjCe kesâ efueS void sum (int a, int b); Ùen function efkeâmeer network?
value keâes keâe@efuebie function hej veneR ueewšelee nw~
šer.meer.heer./DeeF&.heer. vesšJeke&â ceW efkeâleves uesÙej nesles nQ~
(a) 6 (b) 3
34. NIC is a hardware component which is used to
(c) 5 (d) 7
connect one computer to another computer in a
network. What is the meaning of the term šer.meer.heer./DeeF&.heer. keâe DeLe& š^ebmeefceMeve kebâš^esue
Ans. (c) :
NIC? Øeesšeskeâe@ue/Fbšjvesš Øeesšeskeâe@ue nw Deewj Ùen mebÛeej Øeesšeskeâe@ue keâe Skeâ
NIC Skeâ ne[&JesÙej Ieškeâ nw, efpemekeâe GheÙeesieer efkeâmeer metš nw efpemekeâe GheÙeesie Fbšjvesš hej vesšJeke&â GhekeâjCeeW keâes Deeheme ceW
vesšJeke&â ceW efkeâmeer Skeâ kebâhÙetšj keâes otmejs kebâhÙetšj mes peesÌ[ves kesâ efueS efkeâÙee peelee nw~ (TCP/IP) keâe GheÙeesie efvepeer
peesÌ[ves kesâ efueS efkeâÙee peelee nw~ NIC heo keâe keäÙee DeLe& kebâhÙetšj vesšJeke&â (Skeâ Fbš^evesš Ùee Skeämš^evesš) ceW mebÛeej Øeesšeskeâe@ue kesâ
nw? ™he ceW Yeer efkeâÙee peelee nw~
11
 Ans. (d) : Skeämesue ceW Floor Skeâ ieefCele efš^keâ nw, pees efkeâmeer
šer.meer.heer./DeeF&.heer. kesâ heeBÛe uesÙej nesles nQ~
1. SefhuekesâMeve uesÙej mebKÙee (MetvÙe keâer Deesj) kesâ ceeve kesâ efvekeâšlece mebKÙee kesâ iegCeveheâue
2. š^ebmeheesš& uesÙej
3. vesšJeke&â uesÙej, keâes jeGv[ Dehe keâjlee nw, peye efkeâmeer mebKÙee keâes jeGv[ efkeâÙee peelee
4. [eše efuebkeâ uesÙej
5. efheâefpekeâue uesÙej nw, lees Gmes Ghej Ùee veerÛes jeGv[ efkeâÙee peelee nw, pees mebKÙee kesâ ceeve
38. The _______elements is the root element of an mes DeefOekeâ Ùee mebKÙee kesâ ceeve mes keâce neslee nw~
HTML page. 14
Round =3 Floor = 12
..........Sefuecesvš (lelJe) Skeâ HTML he=‰ keâe cetue lelJe 4
nw~ 42. If integer requires two bytes space, then what
(a) <head> (b) <body> will be the size of the following 'C' array?
(c) <html> (d) <title> in array [3][4] = {0};
Ans. (c) : neFhej šskeämš ceeke&âDehe uewiJebspe Ùen Skeâ Jesye heWpe keâer Ùeefo hetCeeËkeâ kesâ efueS oes yeeFš mLeeve keâer DeeJeMÙekeâlee
mebjÛevee keâe JeCe&ve keâjlee nw SÛe.šer.Sce.Sue. ceW lelJeeW keâer Skeâ nw, lees efvecveefueefKele meer meejCeer keâe Deekeâej keäÙee nesiee?
ëe=bKeuee nesleer nw~ Fbš Ssjs [3] [4] = [0]
SÛe.šer.Sce.Sue. omleeJespe mJeÙeb <html> mes Meg® neslee nw Deewj (a) 24 bytes (b) 12 bytes
(c) 7 bytes (d) 14 bytes
</html> kesâ meeLe meceehle neslee nw~
Ans. (a) : Integer [eše šeFhe Skeâ variable ceW DebkeâerÙe value
39. Which of the following provides the slot to
connect graphics cards? keâes mšesj keâjves keâer Devegceefle oslee nw~ "int" keâer-Je[& keâe GheÙeesie
efvecveefueefKele ceW mes keâewve «eeefheâkeäme keâe[& keâes peesÌ[ves kesâ mebKÙee JeeÛekeâ [sše Øekeâej (type) keâes meboefYe&le keâjves kesâ efueS efkeâÙee
efueS muee@š Øeoeve keâjlee nw~ peelee nw~
(a) RAM slot (b) AGP slot Integer keâer [eše Yeb[ejCe keâe Deekeâej 2 Ùee 4 Ùee 8 yeeFš nw~
(c) USB port (d) PCI slot Ùen Deueie-Deueie neslee nw, CPU kesâ Øeesmesmej hej efveYe&j keâjlee nw pees
Ans. (b) : AGP Slot ; Accelerated Graphics Port- nce GheÙeesie keâjles nQ, Ùeefo nce 16 efyeš Øeesmesmej keâe ØeÙeesie keâj jns
Skeâ lJeefjle «eeefheâkeäme heesš& Skeâ efyevog mes efyevog Ûewveue nw efpemekeâe nw lees 2 yeeFš (16 yeeFš) Memory keâe DeeJebšve int [sše
GheÙeesie GÛÛe ieefle Jeeues Jeeref[ÙeeW DeeGšhegš kesâ efueS efkeâÙee peelee nw Type kesâ efueS efkeâÙee peeSiee~
Fme heesš& keâe GheÙeesie «eeefheâkeâ keâe[& keâes kebâhÙetšj kesâ ceojyees[& mes 43. A_____is a hardware device which is used to
peesÌ[ves kesâ efueS efkeâÙee peelee nw~ Ùen Gme ieefle keâes yeÌ{elee nw efpeme hej receive, analyse and forward the incoming
efmemšce kesâ mebmeeOeveeW keâe DeefOekeâ kegâMeuelee mes GheÙeesie keâjles ngS packets to another network.
ceMeerveW «eeefheâkeäme Øemlegle keâj mekeâleer nw~ .......Skeâ ne[&JesÙej ef[JeeFme nw efpemekeâe GheÙeesie Deeves
Jeeues hewkesâš keâes otmejs vesšJeke&â hej Øeehle keâjves efJeMues<eCe
40. In a HTML page, the <img> tag is used to
embed an image, and its _______ attribute keâjves Deewj De«esef<ele keâjves kesâ efueS efkeâÙee peelee nw~
specifies the path of the image to be displayed. (a) modem
Skeâ SÛe.šer.Sce.Sue. he=<" ceW, ÚefJe keâes Scyes[ keâjves kesâ (b) router
efueS <img> šwie keâe GheÙeesie efkeâÙee peelee nw, Deewj (c) repeater
Fmekeâer efJeMes<elee ØeoefMe&le nesves Jeeueer ÚefJe kesâ heLe keâes (d) USB
efveefo&° keâjleer nQ Ans. (b) : jeGšj Skeâ ne[&JesÙej ef[JeeFme nw, efpemekeâe GheÙeesie Deeves
(a) src (b) path Jeeues hewkesâš keâes otmejs vesšJeke&â hej Øeehle keâjves leLee efJeMues<eCe keâjves
(c) source (d) root Deewj De«esef<ele keâjves kesâ efueS efkeâÙee peelee nw~
Ans. (a) : Fcespe šwie efkeâmeer Yeer JesyeheWpe keâes Deekeâ<e&keâ yeveeves kesâ 44. Which of the following is a part of the CPU of a
computer?
efueS leLee efkeâmeer Yeer peefšue peevekeâejer keâes efÛe$eelcekeâ ™he ceW nceejs
efvecve ceW mes keâewve kebâhÙetšj kesâ CPU keâe Skeâ Yeeie nw?
meeceves Øemlegle keâjlee nw~
(a) Motherboard (b) ALU
Src Fcespe kesâ efueS mhesefMeefheâkeâ heeLe efveOee&efjle keâjlee nw~
(c) SRAM (d) DRAM
41. What is the value of the following MS-Excel
function?
Ans. (b) : meerheerÙet (meWš^ue Øeesmesefmebie Ùetefveš) kesâ leerve ØecegKe Yeeie
= FLOOR(14, 4) nesles nw-
efvecveefueefKele MS - Excel hebâkeäMeve keâe ceeve keäÙee nw? 1. kebâš^esue Ùetefveš
= Floor (14.4) 2. DeLe&cesefškeâ S[b uee@efpekeâ Ùetefveš
(a) 10 (b) 13 3. cesceesjer Ùetefveš
(c) 14 (d) 12 meerheerÙet ceojyees[& kesâ Devoj Fbmše@ue neslee nw~
12
45. Which of the given options best describes the 47. What is the keyboard shortcut to perform
truthfulness of the following statements? 'Redo' operation in MS-PowerPoint?
(i) In 1-bit images, each pixel is stored as a Sce Sme hee@Jej hJeeFbš ceW 'Redo' Dee@hejsMeve hejheâece&
single byte. keâjves kesâ efueS keâer-yees[& Meeš&keâš (keâer) keäÙee nw?
(ii) A 1- bit image with resolution 640×480 (a) Ctrl + R (b) Ctrl + z
needs a storage space of 640 + 480 bits. (c) Ctrl + y (d) Alt + R
efvecveefueefKele ceW mes keâewve-mee efJekeâuhe efvecveefueefKele Ans. (c) :
keâLeveeW keâer melÙelee keâe meyemes DeÛÚe JeCe&ve keâjlee nw- Ctrl + y = Redo the last Action
(i) efyeš Fcespesme ceW, ØelÙeskeâ efhekeämesue keâes Skeâ yeeFš kesâ Debeflece ef›eâÙee keâes hegve: Øeehle keâjves kesâ efueS
™he ceW meb«eefnle efkeâÙee peelee nw~ Ctrl + z = efheÚues heefjJele&ve Ùee keâeÙe& keâes undo keâjves kesâ efueS
(ii) 640×480 efjpee@uÙetMeve Jeeueer 1 efyeš Fcespe kesâ Ctrl + h = Replace dialog box keâes Keesueves kesâ efueS
efueS 640×480 efyešdme keâes mšesjspe mhesme keâer Ctrl + m = Skeâ veS mueeF[ keâes Ss[ keâjves kesâ efueS~
DeeJeMÙekeâlee nesleer nw~ Ctrl + n = Skeâ veÙeer ØebpesšsMeve keâes Deeshesve kesâ efueS
(a) (i) - False, (ii) - True 48. What is the size of the following array
(b) (i) - True, (ii) - False declaration in 'c', if character requires one-
(c) (i) - True, (ii) - True byte memory space []?
(d) (i) - False, (ii) - False char name [] = abcde";
'C' ceW efvecveefueefKele Ssjs ef[keäuesjsMeve keâer meeFpe keäÙee nw,
Ans. (d) : keâLeve (i) yuewkeâ Sb[ JneFš Fcespe kesâ efueS Skeâ efhekeämesue
ceW 8 efyeš neslee nw~ uesefkeâve GheÙeg&òeâ keâLeve ceW 1 efyeš FceWpe keâer yeele Ùeefo kewâjskeäšj keâes 1 yeeFš cesceesjer keâer DeeJeMÙekeâlee nw?
keâj jne nw FmeefueS GheÙeg&òeâ keâLeve DemelÙe nw~ char name [] = "abcde";
(a) 4 bytes (b) 6 bytes
640×480 efjpee@uÙetMeve Jeeueer 1 efyeš Fcespe kesâ efueS
(c) 7 bytes (d) 5 bytes
640 × 480 Ghejesòeâ GoenjCe ceW name[] Ssjs 5 bytes cesceesjer keâer
= 38.8 k.b mhesme keâer DeeJeMÙekeâlee nesieer~ Ans. (d) :
8 × 1000 DeeJeMÙekeâlee nesieer pees value keâes stared (mLeeefhele) keâjves kesâ efueS
Dele: GheÙeg&òeâ keâLeve DemelÙe nw~ nesieer keäÙeeWefkeâ ÙeneB keâesF& Pointer veneR nw Fme efueS nce keân mekeâles nw
46. Consider the following array declaration in 'C' efkeâ name[] = 'abcde' keâer cesceesjer efkeâ meeFpe 5 bytes nesieer~ Ùen
language: Dekeämej Yeüce keâe #es$e neslee nw efkeâ Skeâ array veece Deevleefjkeâ ™he mes
in array [] = {2, 3, 4, 5}; ‘‘#eÙe’’ (decays) mes char* nes peelee nw~ Ssjs keâe veece keâYeer-keâYeer
What will be the output of the following henuee dement kesâ pointer keâer lejn keâeÙe& keâjlee nw uesefkeâve Ùen
statement?
pointer veneR nw~
printf("%d", 2[array]);
'C' uewiJespe ceW efvecveefueefKele Sssjs ef[keäuesjsMeve hej efJeÛeej
Ghejesòeâ ceW array heeBÛe character keâes mLeeefhele keâjlee nw~ lees Skeâ
De#ej = 8 bits neslee nw~ Deewj 8 bits yejeyej 1 bytes neslee nw lees
keâjW~
total character heeBÛe nw~ 5 bytes keâer cesceesjer ceW Ssjs peien mLeeefhele
int array = {2, 3, 4, 5}
keâjsiee~
efvecveefueKele keâLeve keâe DeeGšhegš keäÙee nesiee?
49. What is the full form of SQL?
Printf ("%d", 2 [array])
SQL keâe hegâue heâece& keäÙee nw?
(a) 4 (b) 3
(c) 2 (d) 5 (a) Simple Query Language
(b) Structured Queuing Language
Ans. (a) :
(c) Structured Query Language
GheÙeg&òeâ ceW keâLeve ieuele lejerkesâ mes ØeoefMe&le efkeâÙee ieÙee nw~ (d) Structured Queuing Lexicon
mener keâLeve Fme Øekeâej nesiee Ans. (c) : SQL mš^keäÛe[& keäJewjer ueQiJespe keâe mebef#ehle ™he nw~
Print ("%d", array[2]); Fmekeâe JÙeehekeâ ™he mes GheÙeesie efjuesMeveue [sšeyesme cewvespeceWš efmemšce
output 0 1 2 3 ceW [sše keâes cewvespe keâjves kesâ efueS efkeâÙee peelee nw~
2 3 4 5 ØeejbcYe ceW Ùen SEQUEL (Structured English Query
array [0] = 2 Language) veece mes peevee peelee Lee~ Ùen Skeâ [sše yesme ceW [sše
array [1] = 3 keâes Dehe[sš, efjcetJe, Ssñ leLee Dehe[sš keâjves kesâ efueS ef[peeFve efkeâÙee
array [2] = 4 ieÙee nw~
13
50. What does the term USB stand for? (a) 5 ØeefleMele neefve (b) 4 ØeefleMele ueeYe
USB šce& keâe hegâue heâe@ce& keäÙee nw? (c) 5 ØeefleMele ueeYe (d) 4 ØeefleMele neefve
(a) Unique Service Business
Ans. (c) : ceevee meeFefkeâue keâer ueeiele cetuÙe x ®. nw~
(b) Unique Service Bus
(c) Universal Serial Bus 4760
leye x = × 100 = 5600 ®.
(d) Universal Service Bus (100 − 15 )
Ans. (c) : USB keâe hegâueheâece& ‘ÙegefveJeme&ue meerefjÙeue yeme’ nw~ ( 5,880 − 5600 )
USB [sše š^ebmeheâj keâes meheesš& keâjves Deewj ceeGme keâer-yees[&, efØebšj, Deye ueeYe³ = ×100
5600
heesš&syeue ceeref[Ùee ef[mkeâ [^eFJe FlÙeeefo hesefjhesâjue ef[JeeFmesme kesâ ceOÙe 280
Fuesefkeäš^keâ hee@Jej mehueeF& kesâ efueS ef[peeFve efkeâÙee ieÙee Skeâ kebâheesveWš = = 5%
56
nw~
3. Urea is to be dispersed (sprinkled) on a piece of
Yeeie-II : DebkeâieefCele land at the rate of 3.5 kg per 100 sqmtr. The
1. A two digit number is 4 more than 3 time the dimensions of the field is as per the figure
sum of its digits. The numbers formed by depicted and till the angles of this field ........
reversing the digits is 3 more than the 7 time of right angled. Find the quantity of urea.
the sum of the digits of this new number find required.
the difference between these two digit.
efkeâmeer cewoeve ceW 3.5 efkeâ«ee. Øeefle 100ceer2 cee$ee keâer oj
keâesF& oes DebkeâeW Jeeueer mebKÙee DebkeâeW kesâ Ùeesieheâue kesâ 3
mes ÙetefjÙee keâe efÚÌ[keâeJe keâjvee nw~ cewoeve keâe DeeÙeece
iegves mes 4 DeefOekeâ nw~ DebkeâeW keâes Gueš keâj yeveeF& ieF&
mebKÙee DebkeâeW kesâ Ùeesieheâue kesâ 7 iegves mes 3 DeefOekeâ nw~ Deeke=âefle ceW oMee&S Devegmeej nw Deewj meYeer keâesCe mecekeâesCe
DebkeâeW keâe Deblej %eele keâjW~ nQ~ DeeJeMÙekeâ ÙetefjÙee keâer cee$ee %eele keâjs~
(a) 3 (b) 5
(c) 2 (d) 7
Ans. (a) : ceevee Jen mebKÙee 10x + y nw~
ØeMveevegmeej 10x + y = 3 (x + y) +4
10x + y = 3x + 3y +4
7x – 2y = 4 _____ (1)
(a) 665 kg (b) 518 kg
DebkeâeW keâes Gueš osves hej,
(c) 66.5 kg (d) 51.8 kg
10y + x = 7 (x + y) + 3
10y + x = 7x + 7y + 3 Ans. (d) : efoÙes ieÙes Deeke=âefle keâe #es$eheâue
6x – 3y + 3 = 0 _____(ii)
meceer. (1) ceW (3) keâe leLee (ii) ceW 2 keâe iegCee keâjkesâ Ieševes hej
21x − 6y − 12 = 0
12x − 6y + 6 = 0
9x = 18
x=2
meceer. (1) mes 7 × 2 – 2y – 4 = 0 ⇒ y = 5 · DeeÙele ABCD keâe #es$eheâue – DeeÙele MNOP keâe #es$eheâue
Dele: DebkeâeW keâe Deblej
y–x=5–2
= 50 × 38 – 30 × 14
y–x=3
= 1900 – 420
2. A loss of 15 percent is cured incurred on selling
a bicycle to a person for Rs 4760/-. It he sells = 1480 Jeie& ceer.
the bicycle at a price of Rs 5,880, then what ∵ 100 m2 #es$e kesâ efueS DeeJeMÙekeâ ÙetefjÙee · 3.5 kg
will be the percentage profit or loss incurred
3.5
on this transaction? 1 m2 #es$e kesâ efueS DeeJeMÙekeâ ÙetefjÙee = kg
100
efkeâmeer JÙeefòeâ keâes ` 4,760 ceW meeF&efkeâue yesÛekeâj 15
ØeefleMele keâer neefve nesleer nw~ Ùeefo Jen Fme meeF&efkeâue keâes ` ∴1480 m2 #es$e kesâ efueS DeeJeMÙekeâ ÙetefjÙee = 3.5 × 1480
5,880 ceW yesÛelee, lees Gmes nesves Jeeuee ueeYe Ùee neefve 100
ØeefleMele %eele keâjW~ = 51.8 kg

14
4. ABCD is a Rhombus E & F. lie on the sides BC  3  1  1 5
& CD in such a manner that CE = CF. If Ans. (a) : =  2 +  +  3 +  −  2 +  +
∠DAF = 40º then ∠EAB = ?  4   2   3 6
ABCD meceÛelegYeg&pe nw~ efyebog E nw F, Yegpee BC Deewj 3 1 1 5
= ( 2 + 3 − 2) +  + − + 
CD hej Fme Øekeâej nQ efkeâ CE = CF nw~ Ùeefo ∠DAF = 4 2 3 6
40º nw, lees ∠EAB %eele keâjW~  9 + 6 − 4 + 10 
= 3+ 
(a) 60 ef[«eer (b) 50 ef[«eer  12 
(c) 45 ef[«eer (d) 40 ef[«eer 21
= 3+
Ans. (d) : 12
7
= 3+
4
3 3
= 4+ = 4
4 4
7. In a student hostel. there is a provision of food
ØeMveevegmeej, for 280 students for 100 days After 10 days, 80
AB = BC = CD = DA students leave the hostel. The remaining food
(∵ ABCD Skeâ meceÛelegYeg&pe nw) will be sufficient for how many days?
leLee efoÙee nw CE = CF efkeâmeer Úe$eeJeeme ces, 280 Úe$eeW nsleg 100 efove kesâ efueS
leye ∆DAF & EAB ceW Yeespeve keâe ØeeJeOeeve nw~ 10 efove yeeo, 80 Úe$eeW ves
AD = AB Úe$eeJeeme ÚesÌ[ efoÙee~ Mes<e Yeespeve efkeâleves efoveeW kesâ efueS
DF = BE {∵ CE = CF} heÙee&hle nesiee?
leLee ∠ADF = ∠ABE {meccegKe keâesCe Deeheme ceW yejeyej nesles nQ~} (a) 110 efove (b) 90 efove
∴ ∠DAF = ∠EAB = 40º {mece™helee mes} 2
(c) 64 efove (d) 126 efove
2
4sin 30º sin60º 7
5. If tan3x = , where x is the acute Ans. (d) : ceevee Mes<e, Yeespeve x efove kesâ efueS heÙee&hle nw~
sin45º cos45º
angle, then find the value of x ? ØeMveevegmeej
4 sin 2 30º sin 60º 280 × 100 = 280 × 10 + (280 – 80) × x
Ùeefo tan 3x = nw, peneb x vÙetve 280 × 100 = 2800 + 200x
sin 45º cos 45º
keâesCe nw, lees x keâe ceehe %eele keâjW~ 280 = 28 + 2x
(a) 60 ef[«eer (b) 15 ef[«eer
(c) 10 ef[«eer (d) 20 ef[«eer 252
x= = 126 efove
Ans. (d): 2
8. five years ago, the age of a father was 7 times
1  3
2

4x   ×   1 3 more than the age of his son. After five years,

 2   2  4 × 4 × 2 3 2 the age of father will be 3 times more than his
tan 3x = = = ×
1 × 1 1 2 1 sons age. After how many years. the ratio of
2 2 2 the age of father and his son will be 11 : 5?
tan 3x = 3 heebÛe Je<e& henues, efkeâmeer efhelee keâer DeeÙeg Gmekesâ yesšs keâer
tan 3x = tan 60º DeeÙeg mes 7 iegvee DeefOekeâ Leer~ heeBÛe Je<e& yeeo, efhelee keâer
3x = 60º DeeÙeg Gmekesâ yesšs keâer DeeÙeg mes 3 iegvee DeefOekeâ nesieer~
x = 20º efkeâleves Je<e& yeeo, efhelee keâer DeeÙeg Deewj yesšs keâer DeeÙeg keâe
3 1 1 5 Devegheele 11:5 snesiee?
6. Simplify the following 2 + 3 − 2 +
4 2 3 6 (a) 20 Je<e& (b) 16 Je<e&
efvecve keâes mejue keâjW~ (c) 15 Je<e& (d) 18 Je<e&
3 1 1 5 Ans. (c) : ceevee efhelee keâer Jele&ceeve DeeÙeg = x Je<e&
2 +3 −2 +
4 2 3 6 Deewj yesšs keâer Jele&ceeve DeeÙeg = y Je<e&
(a) 4
3
(b) 3
3 ØeMveevegmeej, 5 Je<e& henues –
4 4 x – 5 = 7 (y – 5)
8 2 x – 5 = 7y – 35
(c) 3 (d) 7 x – 7y = –30 ..... (i)
9 3
15
hegve: ØeMveevegmeej, 5 Je<e& yeeo – AB ( uecye )
Ans. (a) : Deye tan 60º =
x + 5 = 3 (y + 5) BC ( DeeOeej )
x + 5 = 3y + 15
x – 3y = 10 .... (ii)
meceer0 (i) Deewj (ii) keâes Ieševes keâjves hej –
x − 7y = −30
x − 3y = 10
− + −
− 4y = −40
y = 10 leLee x = 40 3
3= ⇒ BC = 3cm
∵ ceevee t Je<e& yeeo Gvekeâe Devegheele 11 : 5 nesiee~ BC

40 + t 11
Fmeer Øekeâej
=
10 + t 5 ( uecye ) ( AB )
sin 60º =
t = 15 Je<e& ( keâCe& ) ( AC )
9. PA & PB are the tangents of a circle from the 3 3
external point P to centre O of circle. If the = ⇒ AC = 2 3cm
2 AC
radius of this circle is 5 cm. and PA is
perpendicular on B, then find the length of leye BC + AC = 3 + 2 3
chord AB.
= 3 3cm
PA Deewj PB, yee¢e efyebog P mes O keWâõ Jeeues Je=òe keâer
mheMe&jsKeeSb nQ~ Ùeefo Je=òe keâer ef$epÙee 5 cm nw Deewj PA, 11. If 2 Sinθ = cosecθ, 0º < θ ≤ 90º, then find the
PB mes uebyeJele nw, lees peerJee AB keâer uebyeeF& %eele keâjW~ value of θ?
Ùeefo 2 Sinθ = cosecθ, 0º < θ ≤ 90º nw, lees θ keâe ceehe
(a) 5 2 cm (b) 6 cm
%eele keâjW~
(c) 5 cm (d) 5 3 cm
(a) 30 ef[«eer (b) 90 ef[«eer
Ans. (a) :
(c) 45 ef[«eer (d) 60 ef[«eer
1
Ans. (c) : 2 sinθ= cosec θ {∵ cosec θ = )
sin θ
1
2 sin θ =
sin θ
1
sin2 θ =
2
ØeMveevegmeej,
1
PA⊥PB ⇒ ∠APB = 90º sin θ =
2
∴∠BOA= 90º (ØecesÙe mes)
sinθ = sin 45°
leye mecekeâesCe ∆ AOB ceW,
θ = 45º
AO = BO = 5cm
12. The average of 10 numbers is 42, whereas the
∴ AB = 5 2cm
average of numbers out of 10 numbers is 45. If
Dele: peerJee AB keâer uecyeeF& · 5 2cm the value of remaining 2 numbers is same, then
10. In ∆ ABC, ∠ABC = 90º, ∠ACB = 60º and AB = find these two remaining numbers.
3cm. Find the value of BC + AC? 10 mebKÙeeDeeW keâe Deewmele 42 nw, peyeefkeâ FveceW mes Dee"
∆ABC ceW, ∠ABC = 90º, ∠ACB = 60º Deewj AB=
mebKÙeeDeeW keâe Deewmele 45 nw~ Ùeefo Mes<e oes mebKÙeeDeeW keâe
3 cm nw BC + AC keâe ceeve %eele keâjW~
ceeve yejeyej nw, lees oesveeW mebKÙeeSb %eele keâjW~
(a) 3 3 (b) 3
(a) 45 (b) 48
(c) 36 (d) 4 3 (c) 22 (d) 30
16
Ans. (d) : ØeMveevegmeej, 10 mebKÙeeDeeW keâe kegâue Ùeesie ⇒ 45+ 55 + 40 + 45 + 15 = 200
· 10 × 42= 420 meebmke=âeflekeâ ieefleefJeefOe ceW Yeeie uesves Jeeues kegâue Úe$e
leLee 8 mebKÙeeDeeW keâe kegâue Ùeesie · 8 × 45 = 360 Kesue ceW Yeeie uesves Jeeues kegâue Úe$e
leye Mes<e oes mebKÙeeDeeW keâe Ùeesie · 420 – 360 = 60 180 9
⇒ = ⇒ 9:10
200 10
∵ oesveeW mebKÙeeSb Deeheme ceW yejeyej nQ~
15. If 4 + x2 = 4x then find the value ofs (1 – x)4
Dele: ØelÙeskeâ mebKÙee 30 nesieer~ Ùeefo 4 + x2 = 4x nw, lees (1 – x)4 keâe ceeve %eele keâjW~
13. For which of the maximum value of k the (a) –1 (b) 81
number 7316 k 24 is divisible by 6. (c) 0 (d) 1
k kesâ keâewve-mes DeefOekeâlece ceeve kesâ efueS mebKÙee Ans. (d) : 4 + x2 = 4x
7316k24, 6 mes efJeYeepÙe nw? x2 + 22 – 4x = 0
(a) 7 (b) 8 (x – 2)2 = 0
(c) 1 (d) 9 x=2
Ans. (a) : mebKÙee 7316k24 keâer 6 mes efJeYeepÙelee kesâ efueS mebKÙee ∴ (1 – x)4 = (1 – 2)4
keâes Skeâ meeLe 2 Je 3 mes efJeYeeefpele nesvee ÛeeefnS~ ÛeBtefkeâ mebKÙee keâe = (–1)4
FkeâeF& Debkeâ 4 nw pees 2 mes efJeYeeefpele nw leye hetjer mebKÙee 2 mes =1
efJeYeeefpele nesieer~ 16. The LCM and HCF of two numbers is 1748 &
4 respectively. If one of these numbers is 76,
3 mes efJeYeeefpele nesves kesâ efueS mebKÙee kesâ DebkeâeW keâe kegâue Ùeesie 3 keâe then find the sum of these two numbers.
hetCe& iegCepe nesvee ÛeeefnS~ oes mebKÙeeDeeW keâe ueIegòece meceeheJelÙe& (LCM) Deewj
DeLee&le 7+3+1+6+k+2+4 = 23+ k,peneB K = 1, 4, 7, 10...... cenòece meceeheJele&keâ (HFC) ›eâceMe: 1748 Deewj 4 nQ~
(3 keâe iegCepe yeveeves hej) Ùeefo FveceW mes Skeâ mebKÙee 76 nw, lees oesveeW mebKÙeeDeeW keâe
Dele: efoÙes ieÙes efJekeâuhe kesâ Devegmeej k = 7 DeefOekeâlece ceeve kesâ efueS Ùeesieheâue %eele keâjW~
oer ieF& mebKÙee 7316k24, 6 mes efJeYeepÙe nesieer~ (a) 152 (b) 156
14. The bar graph below show the numbers of (c) 168 (d) 80
those students of a school who had participated Ans. (c) : LCM × HCF = henueer meb0 × otmejer meb.
in the cultural active lies and sports events of
1748 × 4 = 76 × otmejer meb.
year 2018. Find the ratio of number of students
1748 × 4
of the shout participating in cultural events & otmejer meb. · = 92
sports. 76
yeej «eeheâ efkeâmeer efJeÅeeueÙe kesâ Gve Úe$eeW keâer mebKÙee oes Dele: oesveeWb mebKÙeeDeeW keâe Ùeesieheâue · 76 + 92 = 168
oMee&lee nw efpevneWves Je<e& 2018 ceW meebmke=âeflekeâ ieefleefJeefOeÙeeW 17. Kabir covers a distance of 300 kms from his
Deewj KesueeW ceW Yeeie efueÙee Lee~ meebmke=âeflekeâ ieefleefJeefOeÙeeW house. He completes his journey by train as
Deewj KesueeW cebs Yeeie uesves Jeeues Úe$eeW keâer mebKÙee keâe will as by bus. If he travels 60 kms by bus and
remaining distance by train to takes 4 hours.
Devegheele %eele keâjW~ Further if he travels 100 kms by bus and
remaining distance by train to takes 10 minutes
more. then find the speed of the train in
km/hr?
keâyeerj Deheves Iej mes 300 efkeâceer. keâer otjer leÙe keâjlee nw,
Jen otjer keâe kegâÚ Yeeie jsueieeÌ[er Deewj kegâÚ Yeeie yeme
Éeje leÙe keâjlee nw~ Ùeefo Jen yeme mes 60 efkeâceer. keâer otjer
Deewj jsueieeÌ[er mes Mes<e otjer leÙe keâjlee nQ lees Gmes 4 Iebše
(a) 6:7 (b) 1 : 1 ueielee nw~ Ùeefo yeme mes 100 efkeâceer. keâer otjer Deewj
(c) 9 : 10 (d) 9 : 19
jsueieeÌ[er mes Mes<e otjer leÙe keâjlee nw, lees Gmes 10 efceveš
Ans. (c) : ØeMveevegmeej, DeefOekeâ ueielee nw~ km/h ceW jsueieeÌ[er keâer Ûeeue %eele
meebmke=âeflekeâ ieefleefJeefOeÙeeW ceW Yeeie uesves Jeeues kegâue Úe$eeW keâer mebKÙee keâjW~
⇒ 20 + 15 + 40 + 65 + 40 = 180 (a) 75 (b) 60
leLee Kesue ceW Yeeie uesves Jeeues kegâue Úe$e keâer mebKÙee (c) 80 (d) 100
17
Ans. (c) : ceevee yeme keâer Ûeeue x km/h leLee jsueieeÌ[er keâer Ûeeue De#ejeW keâer mebKÙee veeceeW keâer mebKÙee GheveeceeW keâer mebKÙee
ykm/h nw~ 1-4 5 0
4-7 16 9
ØeMveevegmeej,
7-10 18 19
60 ( 300 − 60 )
+ = 4 Iebše 10-13 8 18
x y 13-17 3 4
100 ( 300 − 100 ) (a) 1 (b) 4
leLee + = 4 Iebše ± 10 efceveš (c) 3 (d) 19
x y
Ans. (d) : 13 mes keâce De#ejeW Jeeues veeceeW keâer kegâue mebKÙee
60 240 · 8 + 18 + 16 + 5
Deye + =4
x y = 47
15 60 Deewj 10 mes keâce De#ejeW Jeeues GheveeceeW keâer kegâue mebKÙee
+ = 1 _________(1)
x y = 0 + 9 + 19 = 28
Dele: oesveeW kesâ yeerÛe Devlej = 47 – 28 = 19
100 200 10
leLee + = 4+ 19. ABCD is a quadrilateral in which AB is
x y 60
parallel to CD. Diagonals AC & BD intersect
 1 2  25 each other at P. If AP = k + 1, BP = k + 3, CP =
100  +  = k – 2 and DP = k – 1, then find the value of k
x y 6
ABCD Skeâ ÛelegYeg&pe nw, efpemeceW AB, CD kesâ
24 48 meceeveeblej nw~ efJekeâCe& AC Deewj BD, P hej ØeefleÛÚsefole
+ =1 (meceer. (1) mes)
x y keâjles nQ~ Ùeefo AP = k + 1, BP = k + 3, CP = k – 2
24 48 15 60 Deewj DP = k - 1 nw, lees k keâe ceeve %eele keâjW~
+ = +
x y x y (a) 6 (b) 5
(c) 4 (d) 7
9 12
= Ans. (b) : ØeMve mes, AB||CD
x y
Dele: ÛelegYe&gpe ABCD Skeâ meceuecye ÛelegYeg&pe nw~
3
x= y meceer. (1) ceW jKeves hej
4
15 60
+ =1 (meceer. (1) mes)
3 y y
4
60 60
+ =1
3y y meceuecye ÛelegYeg&pe kesâ efJekeâCe& Skeâ otmejs keâes meceeve Devegheele ceW
60 + 180
efJeYeeefpele keâjles nQ~
=1 leye
3y
k +1 k + 3
3y = 240 =
k − 2 k −1
y = 80 km/h (k + 1) (k – 1) = (k – 2) (k + 3)
Dele: jsueieeÌ[er keâer Ûeeue 80 km/h nw~ k2 – 1 = k2 + 3k – 2k – 6
18. The frequencies letters appearing in 50 names k2 – 1 = k2 + k – 6
& 50 surnames of persons obtained from any k=6–1
Telecom exchange are given in the ....... below k=5
Find the difference between the total names, 20. Two places A & B are located at a distance of
containing less than 13 digits and the number 96 kms from each other. A car from place A
of surnames with loss 10 digits? and a two wheeler vehicle from place B start to
move together. If the car and the two wheeler
efkeâmeer šsueerheâesve efveoxefMekeâe mes efueS ieS 50 veece Deewj start to move in the same direction with
50 Gheveece Jeeues De#ejeW keâer mebKÙee keâer yeejbyeejleeSb different speed then they meet each other after
6 hrs. If they travel towards each other then
leeefuekeâe ceW oer ieF& nQ~ 13 mes keâce De#ejeW Jeeues veeceeW keâer
1
mebKÙee Deewj 10 mes keâce De#ejeW Jeeues GheceeveeW keâer mebKÙee they meet in 1 hrs. Find the speed of car in
2
keâer yeerÛe Deblej %eele keâjW~ km/hr.
18
 mLeeve A Deewj B Skeâ otmejs mes 96 efkeâceer. keâer otjer hej heeF&-Ûeeš& ceW, efkeâmeer Iej kesâ efvecee&Ce ueeiele keâes (ef[«eer
efmLele nQ~ mLeeve A mes keâesF& keâej Deewj mLeeve B mes keâesF& ceW) oMee&Ùee ieÙee nw~ ueesns hej KeÛe& nesves Jeeueer jeefMe kesâ
oesheefnÙee Skeâ meeLe Ûeuevee Meg® keâjles nQ~ Ùeefo keâej Deewj meehes#e FËšeW hej DeefOekeâ JÙeÙe %eele keâjW, peye efvecee&Ce keâer
oesheefnÙee efYeVe-efYeVe Ûeeue mes meceeve efoMee ceW Ûeueles nQ, kegâue ueeiele ` 2,70,000 nw~
lees Jes Ú: Iebšs ceW efceueles nQ~ Ùeefo Jes Skeâ otmejs keâer Deesj
Ûeueles nQ, lees Jes [s{ Iebšs ceW efceueles nQ~ efkeâceer./Iebše ceW
keâej keâer Ûeeue %eele keâjW~
(a) 32 (b) 36
(c) 24 (d) 40
Ans. (d) : ceevee keâej keâer Ûeeue x km/h Je oes heefnÙee keâer Ûeeue y
km/h nw~
ØeMveevegmeej, ‘‘meceeve efoMee ceW ieefle keâjves hej’’ –
96
= 6 Iebšs
x−y (a) ` 10,500 (b) ` 9,000
x – y = 16 ______(i) (c) ` 37,500 (d) ` 7,650
efJehejerle efoMee ceW ieefle keâjves hej Ans. (a) :
96 3 %eele nw, Iej kesâ efvecee&Ce keâer kegâue ueeiele · 2,70,000 ®.
=
x+y 2
ueesns hej KeÛe& jeefMe ·  
44º
 × 2, 70, 000
x + y = 64 _______ (ii)  360º 
meceer. (i) Je (ii) nue keâjves hej x = 40 km/h
leLee FËšeW hej KeÛe& jeefMe 
58º 
 × 2, 70, 000
21. If calculating interest in the half yearly  360º 
compounded, if a sum becomes Rs. 75,625 in 270000
one year and Rs. 97,864 in two years. Find the leye FËšeW hej DeefOekeâ JÙeÙe = ( 58º −44º )
360º
Rate of interest?
= 750 × 14
yÙeepe keâer ieCevee Deæ&-Jeeef<e&keâ Ûe›eâJe=efæ DeeOeej hej
= 10,500 ®.
keâjles ngS, Ûe›eâJe=efæ yÙeepe hej GOeej oer ieF& OevejeefMe
23. In the following hestogram, the marks
Skeâ Je<e& ceW ` 75,625 Deewj oes Je<e& ceW ` 97,864 nes obtained by 37 students in an exam of 10
peeleer nw~ Øeefle Je<e& yÙeepe oj %eele keâjW~ marks is shown. how many students obtain
(a) 12 ØeefleMele (b) 6 ØeefleMele less than 6 marks?
(c) 24 ØeefleMele (d) 18 ØeefleMele efvecve efnmšes«eece ceW, 10 DebkeâeW Jeeueer efkeâmeer hejer#ee ceW
Ans. (c) : ceevee GOeej oer ieF& jeefMe · P 37 Úe$eeW Éeje Øeehle Debkeâ oMee&S ieS nQ~ efkeâleves Úe$eeW
ØeMveevegmeej, keâes 6 mes keâce Debkeâ Øeehle ngS nQ?

∵yÙeepe Deæ&Jeeef<e&keâ mebÙeesefpele neslee nw~

∴ 75625 : 97864
= 275 : 308
= 25 : 28
28 − 25
Deæ&Jeeef<e&keâ yÙeepe · ×100 = 12%
25
∴ Jeeef<e&keâ yÙeepe keâer oj · 2×12% = 24% (a) 17 (b) 33
(c) 20 (d) 19
22. The construction cost of a house is shown in
Ans. (d) : ØeMveevegmeej,
degrees by a pie-chart. Find the excess amount
spent on brick with respect to the amount 6 mes keâce Debkeâ Øeehle keâjves Jeeues Úe$eeW keâer mebKÙee
spent on Iron. If total amount spent on house = 12 + 5 + 2
construction is 2,70,000? = 19

19
24. In the figure given below find the perimeter of Yeeie-III : Deb«espeer, efnvoer
OABCO, where, Arc ABC, is a semi-circle of
radius AC. (take π = 22/7). 1. Part of the following sentence are given as
oer ieF& Deeke=âefle ceW, OABCO keâe heefjceehe %eele keâjW, options. Identify the part that contains a
peneb Ûeehe ABC, AC JÙeeme Jeeuee Deæ& Je=òe nw~ grammatical error.
Last week, a thick toxic haze is enveloping
22
π= ueW? Delhi and much of north India.
7
(a) Last week
(b) A thick toxic haze
(c) and much of north India
(d) is enveloping Delhi
Ans. (d) : In the given sentence the part in option (d)
has an error. The sentence expresses the sense of near
past but the verb used in present continuous. It will take
the verb of simple past (v2). It means 'enveloped' is used
in place of 'is enveloping'.
(a) 16.2 cm (b) 25.2 cm The correct sentence will be - Last week, a
(c) 18.6 cm (d) 22.8 cm thick toxic haze enveloped Delhi and much of north
Ans. (c) : ØeMveevegmeej, India.
OABCO keâe heefjceehe · Yegpee (AO) + Yegpee (OC) ± DeOe&Je=òe 2. Select the correct indirect form of the given
keâe heefjceehe sentence.
= 6 + 6 + πr My sister said, "I can't find the book you told
me about."
22  4.2 
=6+6+ ×  (a) My sister said that you can't find the book I
7  2  told you about.
= 6 + 6 + 6.6 (b) My sister said that I can't find the book you
= 18.6 mesceer told me about.
25. Simplify the following expression. (c) My sister said that she couldn't find the book
1
you had told her about.
 4−2 × 32  3 4−3 × 33
 −4 
× −4 6 (d) My sister said that she couldn't find the book
 4×3  4 ×3 I had told her about.
efvecve JÙebpekeâ keâes mejue keâjW~ Ans. (d) : The correct Indirect form of the given
1
sentence is option (d). According to the rules the given
 4−2 × 32  3 4−3 × 33
 −4 
× −4 6 direct sentence is assertive and its reporting verb in
 4×3  4 ×3 past tense. So the verb of reported speech 'can'
1 1 changed into 'could' and 'told' into 'had told'. Pronoun
(a) (b) also be change according to rules of narration.
9 12
1 27  SON 
(c) (d)   The correct Indirect - My sister said that she
3 16  123 
1 couldn't find the book I had told her about.
 4−2 × 32  3 4−3 × 33 3. Select the most appropriate synonym of the
Ans. (c) :  −4 
× −4 6
 4×3  4 ×3 given word
1 CALLOUS
= ( 4−2 −1 × 32 + 4 ) 3 × 4−3+ 4 × 33− 6 (a) indistinct (b) insensitive
1 (c) interested (d) inferior
= ( 4−3 × 36 ) 3 × 4 × 3−3 Ans. (b) : Most appropriate synonym of the word
1 callous (keâ"esj, efveo&Ùeer) is Insensitive (DemebJesoveMeerue)
 36  3 4
= 3  × 3 other options are–
4  3 Indistinct- Demhe°
32 4 1 Interested- ™efÛe jKeves Jeeuee
= × =
4 33 3 Inferior - IeefšÙee
20
4. Parts of the following sentence are given as Ans. (c) : The most appropriate - antonym of the
options. Identify the part that contains a word- 'Languid' ({eruee/efve®lmeen) is option (c)
grammatical error.
Mangalore in Karnataka is at a highest risk of energetic (keâce&", Ûegmle) other options are-
flooding, than the coastal cities such as Sluggish - cebo, Deeuemeer
Mumbai and New York, from rising sea levels Apathetic - Goemeerve
because of melting glaciers
(a) Mangalore in Karnataka is at a highest risk of Leisurely - Oeerjs-Oeerjs
flooding 8. Select the most appropriate ANTONYM of the
(b) than the coastal cities such as Mumbai and given word. RECKLESS
New York
(c) from rising sea levels (a) daring (b) carefree
(d) because of melting glaciers (c) brash (d) cautious
Ans. (a) : Here 'at a highest' replace by at a higher Ans. (d) : The most appropriate antonyms of the word
because here Manglore is comparision another cities. - 'Reckless' (ueehejJeen, GleeJeuee) will be option (d)
So option (a) is correct answer.
cautious (meeJeOeeve, meleke&â) other option
5. Select the most appropriate option to fill in the
blank. daring – meenmeer
The truck driver______his knee on the carefree – ueehejJeen
dashboard in the collision on the Expressway
due to poor visibility yesterday. brash – DeefYeceeveer
(a) banging (b) banged 9. Select the most appropriate synonym of the
(c) bangs (d) is banging given word.
Ans. (b) : In the given sentence the most appropriate DELICATE
option is 'banged' (škeäkeâj ueievee) for the blank space. (a) tough (b) ordinary
The given sentence express the sense of near past so it (c) fragile (d) firm
take second form of the verb. Hence option (b) is
correct. Ans. (c) : The most appropriate synonym of the word
6. Select the correct direct form of the given – 'Delicate (mebJesoveMeerue, heleuee) will be option (c)
sentence. fragile (veepegkeâ, ogye&ue) other options are–
The teacher told us that the school was going to
Tough – GoC[, keâÌ[e
take us on a camping holiday in the mountains
for a week. Ordinary – meeOeejCe, ceecetueer
(a) The teacher said to us, "The school will be Firm – efmLej, ÂÌ{
taking us on a camping holiday in the
mountains for a week." 10. Select the most appropriate meaning of the
(b) The teacher said to us, "The school is taking given idiom.
you on a camping holiday in the mountains To hit below the belt
for a week. (a) To go to sleep
(c) The teacher said to us, "The school was going
(b) To take off your belt
to take us on a camping holiday in the
mountains for a week." (c) To strike unfairly
(d) The teacher said to us, "The school is going (d) To disturb others
to take you on a camping holiday in the Ans. (c) : The most appropriate meaning of the given
mountains for a week" idiom –' To hit below the belt' (DevegefÛele {bie mes) will be
Ans. (d) : The correct direct form of the given Indirect
sentence is option (d). According to the rule of option (c) 'To strike Unfairly' (DevegefÛele GheeÙeeW mes ueeYe
narration reporting verb has an object then 'said' G"evee) DevÙe efJekeâuhe GheÙegòeâ veneR nw~
changed into 'told' conjunction 'that' use in place of 11. Given here are four jumbled sentences. Select
comma (') and the tense of direct speech (present
the option that gives their correct order.
Continuous) changed into past continuous in Indirect
speech pronoun also be changed according to the rules A. Anak Krakatau is a volcano in Indonesia
of narration which erupted and caused an underwater
7. Select the most appropriate ANTONYM of the landslide.
given word. B. At least 420 people died, 1,400 people were
LANGUID injured and over 900 homes were destroyed.
(a) sluggish (b) apathetic C. The volcano is highly active- there could be
(c) energetic (d) leisurely more tsunamis.

21
 D. caused a tsunami on Saturday, 22nd Ans. (a) : The correct order of Jumbled sentence will
December 2018 be option (a) CBAD According to rule the jumbled
(a) ADBC (b) CBAD sentence arrange by Indentify the sentence
(c) DBCA (d) ACBD construction, look for the opening sentence,
Ans. (a) : The correct order of jumbled sentence will concentrate on the pronouns and look for the
be option (a) ADBC. – Anak Krakatau is a volcano in Concluding sentence.
Indonesia which erupted and caused an underwater 15. Select the most appropriate synonym of the
landslide. It Caused a tsunami on died, 1400 people given word. RELINQUISH
were injured and over 900 homes were destroyed. The (a) abandon (b) keep
volcano is highly active - there could be more (c) claim (d) hold
Tsunamis.
Ans. (a) : The most appropriate synonyms of the
12. Select the most appropriate ANTONYM of the
word
given word. DISTINCT
'Relinquish' (ÚesÌ[vee, lÙeeievee) will be option (a)'
(a) marked (b) prescribed
(c) noticeable (d) vague Abondon'
Ans. (d) : The most appropriate Antonym of the given (lÙeeievee)
word ' Distinct' (mhe°) will be option (d) 'vague' other options are –
(De%eele, Demhe°) other options are– Keep – heeueve keâjvee, osKeYeeue keâjvee
Marked – GuuesKeveerÙe Claim – oeJee keâjvee, ceeBie keâjvee
Prescribed –efveOee&efjle Hold – hekeâÌ[, DeefOekeâej
Noticeable – GuuesKeveerÙe 16. Fill in the blank with the most appropriate
13. Select the most appropriate option to fill in the phrase.
blank. I______ all the instructions; still she was not
The best way to savour the beauty of the valley happy.
is ____the view point made especially for the (a) carried away (b) carried off
purpose. (c) carried on (d) carried out
(a) on (b) from Ans. (d) : In the given sentence the correct phrase-
(c) beside (d) at Carried out' (heeueve keâjvee Debpeece osvee) is appropriate in the
Ans. (b) : The most appropriate preposition for the blank
blank space will be 'from'. Other prepositions are not space. other phrase are not suitable.
suitable for the blank space. ' from the view point' (Âef° Carried away – otj efkeâÙee ieÙee, ues peevee
keâesCe mes) : a position or perspective from which Carried off – ues ieÙes
something is considered or evaluated. Hence the Carried on – peejer jKevee, Deeies yeÌ{evee
correct sentence is– The best way to savour the beauty
of the valley is from the view point made especially 17. Fill in the blank with the most appropriate
for the purpose. phrase. Please ______ for a moment, father is
coming.
14. Given here are six sentences. S1 and S6 are the
first and the last sentences. The rest of the (a) hold back (b) hold up
sentences, namely A, B, C and D, are jumbled. (c) hold on (d) hold out
Select the option that gives their correct order. Ans. (c) : The most appropriate phrase 'hold on' (Øeleer#ee
S1. Wharton left America for the continent keâjvee Ùee ®keâvee) is use in the blank space. This phrase
shortly his first child was born. used to tell somebody to wait or stop.
A. It is a choice he does not regret even other options are–
though he and his family do miss America.
Hold back – jeskeâ ueieevee, Deheves DeefOehelÙe ceW jKevee
B. He choose the latter.
C. the choice between an academic career and hold up – ®keâeJeš, meneje osvee
life among the artists in Paris was a hold out – ØeeflejesOe keâjvee
difficult one.
18. Select the most appropriate option to fill in the
D. His painter's income did not allow
blank.
frequent trips to America.
The interviews have been going on _____10
S6. But of late the family has been able to
return once or twice every year. o'clock in the morning.
(a) CBAD (b) CABD (a) from (b) since
(c) ABCD (d) ADCB (c) for (d) until
22
Ans. (b): In the given sentence the appropriate option Ans. (b) : The correct passive of the given sentence
will be 'since'. According to the rules of tense we use will be option (b) according to the rules of voice the
'since' for the point of time (efveef§ele meceÙe kesâ efueS) and given active sentence is in present Indefinite tense and
'for' in the period of time (Deefveef§ele meceÙe kesâ efueS) other it takes– 'is + V3' In passive voice
options are not suitable for the blank space. The (Active) The bank pay interest on deposits.
correct sentence will be– The interviews have been (Passive) Interest is paid by the bank on deposits.
going on since 10 o'clock in the morning. Comprehension: (22-25)
19. Select the correct active form of the given Read the following passage and answer the
sentence. questions given after it.
The food can now be removed from the table. Manipur Forest Department is preparing to
(a) We have now removed the food from the once again tag five Amur falcons with satellite
table transmitters this year, after it lost contact with
(b) We could now remove the food the table. one of the two falcons which were tagged with
(c) We are now removing the food from the transmitters last year.
table. Weighing about 160 grams, the long-distance
(d) We can now remove the food from the table. migratory birds arrive in North East India,
mainly Manipur and Nagaland, in thousands
Ans. (d) : The correct active of the given sentence will
be option (d). According to the rules of voice of we for roosting. The birds are expected to arrive
change passive sentence into active first we put the in Tamenglong, a district in Manipur, by the
object of the passive in subject place and 'can be second week of October.
removed' changed into 'can remove'. In passive Two Amur falcons named 'Tamenglong' and ;
sentence 'we' subject is understood. So we use we as a Manipur' were tagged with satellite
subject in active sentence. transmitters last year as a part of a project to
study migratory birds during their stopover in
20. Select the correct active form of the given
Tamenglong district in the state.
sentence.
Unfortunately, 'manipur' was killed by
Two more steel plants will be set up by Mittal
poachers in its roosting ground in the district
and Co.
four days after its release. 'Tamenglong'
(a) Mittal and Co. will be setting up two more
continued its journey for 5 day, 7 hours and
steel plants.
covered a distance of 5,700 km and reached the
(b) Mittal and Co. is setting up two more steel African continent, where it lost contact over
plants. Zambia.
(c) Mittal and Co. will set up two more steel Experts said that after roosting in the
plants. Northeast for about 45 days, the migratory
(d) Mittal and Co. will have set up two more birds will continue their southward journey.
steel plants. They come from their breeding grounds in
Ans. (c) : The correct active form of the given Northern China, Eastern Mongolia and far
sentence will be option (c) as the rule of voice - The East Russia in route to their wintering ground
object of the passive sentence (Mittal and Co.) used as in South Africa. The one-way journey from
subject in active sentence and 'will be set up' change their breeding to wintering grounds via India
into ' will set up'. is about 20,000 kms and the birds do this twich
21. Select the correct passive form of the given a year, the expert added.
sentence. Amur falcons spend three to four weeks in
The banks pay interest on deposits. many parts of Manipur to build fat reserves by
(a) Interest should be paid by the banks on foraging on termites that emerge during this
deposits. time. As a result, this stopover in North East
(b) Interest is paid by the banks on deposits. India becomes extremely crucial for the falcons
(c) Interest is being paid by the banks on as they need to fly for five to six days non-stop
deposits. across Peninsular India and the make a sea
(d) Interest has been paid by the banks on crossing over the Arabian Sea to their next
deposits. stopover in somalia.
23
 As per the expert, almost all of the world's Ans. (b) : According to the fifth paragraph the
Amur falcons pass through this region for its stopover in Manipur is important for the Amur falcons
abundant termite and other insect food to build fat reserves and to rest during their long
available in Manipur and Nagaland. Journey.
22. Which of the following statement is NOT true 26. efpeve MeyoeW kesâ ™he ceW efuebie, JeÛeve, heg®<e, keâejkeâ Deeefo
according to the passage? kesâ keâejCe keâesF& efJekeâej GlheVe veneR neslee, GvnW keäÙee
(a) The last destination of Amur falcons is
keânles nQ?
Somalia.
(b) Amur falcons fly about 20,000 kms one way (a) ef›eâÙee Meyo (b) efJeMes<eCe Meyo
from their breeding to wintering grounds. (c) meb%ee Meyo (d) DeJÙeÙe
(c) Amur falcons come to Manipur from Ans. (d) : ‘DeJÙeÙe’ Ssmes Meyo keâes keânles nQ, efpemekesâ ®he ceW efuebie,
Northern China, Eastern Mongolia and far
East Russia.
JeÛeve, heg®<e, keâejkeâ FlÙeeefo kesâ keâejCe keâesF& efJekeâej GlheVe veneR
(d) Amur falcons stay in Manipur and Mizoram neslee~ pewmes-peye, leye, DeYeer, GOej, JeneB, FOej, keâye, keäÙeeW, Jeen,
region for the abundant termite and other Deen, "erkeâ, Dejs, Deewj, leLee, SJeb, efkeâvleg, hejvleg, yeefukeâ, FmeefueS,
insect food available there. Dele:, DeleSJe, ÛetBefkeâ FlÙeeefo~
Ans. (a) : According to the third paragraph of the • meeceevÙele: DeJÙeÙe kesâ Ûeej Yeso nQ-
passive option (a) statement is not true. According to
(1) ef›eâÙeeefJeMes<eCe
the passive the lost contact of Amur falcons over
zambia. Hence option (a) is correct. (2) mecyevOeyeesOekeâ
23. Over which African country did Tamenglong (3) mecegÛÛeÙeyeesOekeâ
lose its contact? (4) efJemceÙeeefoyeesOekeâ
(a) Zambia
27. Yetlekeâeue kesâ cegKÙeleŠ efkeâleves Yeso nQ?
(b) Zaire
(c) Zimbabwe (a) heeBÛe (b) leerve
(d) South Africa (c) Ú: (d) yeejn
Ans. (a) : According to the last line of third paregraph. Ans. (c) : efpememes ef›eâÙee mes keâeÙe& keâer meceeefhle keâe yeesOe nes, Gmes
Tamenglong lose its contact over zambia. Hence Yetlekeâeue keâer ef›eâÙee keânles nQ~
Option (a) is correct.
• Yetlekeâeue kesâ Ú: Yeso nQ-
24. "They come from their breeding grounds in
Northern China, Eastern Mongolia and far (1) meeceevÙe Yetle - ceesnve DeeÙee~
East Russia en route to their wintering (2) DeemeVe Yetle - cewves Deece KeeÙee nw~
grounds in South Africa." What does 'en route' (3) hetCe& Yetle - Gmeves cegjejer keâes ceeje Lee~
in this context mean?
(4) DehetCe& Yetle - megjsMe ieerle iee jne Lee~
(a) During the course of their journey
(b) At their destination (5) mebefoOe Yetle - legceves ieeÙee nesiee~
(c) Exactly at the middle of the journey (6) nslegnslegceo Yetle - ceQ Deelee~
(d) At the beginning of their journey 28. yeele keâe Oeveer-cegneJejs keâe DeLe& nw-
Ans. (a) : In third line of the fourth paragraph the (a) yengle yeesueves Jeeuee
word 'en route' (jemles ceW peeles ngS Ùee Deeles ngS) Refer the
(b) yeele yeveeves ceW ceeefnj
meaning of option (a). Hence option (a) is correct.
(c) yengle DeefOekeâ peevekeâejer Jeeuee
25. The stopover in Manipur is important for the
Amur falcons because: (d) JeeÙeos keâe hekeäkeâe
a. they need to rest during their long journey Ans. (d) : ‘yeele keâe Oeveer’ cegneJejs keâe DeLe& nw- ‘JeeÙeos keâe hekeäkeâe’
to Zambia cegneJeje DeLe&
b. they need to rebuild their reserves of fat
for their onward journey Dekeäue keâe hegleuee - DeefOekeâ yegefæceeve
c. they make as sea crossing over the Arabian Gyeue heÌ[vee - Skeâoce ›eâesefOele nes peevee
Sea keâeefueÙee oceve - og°eW keâe mebnej
Which of the given reasons are true?
(a) a and c (b) a and b PeeWkeâ osvee - DeefOekeâ [euevee
(c) b and c (d) a, b and c meele Ieeš keâe heeveer heervee - keâF& #es$e keâe DevegYeJe nesvee
24
29. ‘efJeÅeeLeea’ keâe mebefOe Yeso nw- 34. cegPes yeleeDees efkeâ legcneje pevce keâye ngDee Lee~ jÛevee kesâ
(a) DeÙeeefo mebefOe (b) iegCe mebefOe DeeOeej hej JeekeäÙe keâe Øekeâej yeleeFS~
(c) ÙeCe mebefOe (d) oerIe& mebefOe (a) mebÙegòeâ JeekeäÙe (b) efceße JeekeäÙe
Ans. (d) : ‘efJeÅeeLeea’ ceW oerIe& meefvOe Yeso nw~ (c) efJeOeeveJeeÛekeâ JeekeäÙe (d) mejue JeekeäÙe

Fmekeâe meefvOe efJeÛÚso (efJeÅee±DeLeea) neslee nw~ Ans. (b) : cegPes yeleeDeeW efkeâ legcneje pevce keâye ngDee Lee~ jÛevee kesâ
Ùeefo ØeLece Meyo kesâ Devle ceW ÜmJe Ùee oerIe& De, F, G, $e+ DeeOeej hej Ùen efceße JeekeäÙe nw~
ceW mes keâesF& Skeâ JeCe& nes Deewj efÉleerÙe Meyo kesâ Deeefo ceW Gmeer keâe • JeekeäÙeeW keâe JeieeakeâjCe cegKÙele: oes Âef°ÙeeW mes neslee nw-
meceeve JeCe& nes lees oesveeW kesâ mLeeve hej oerIe& nes peelee nw~ pewmes- (1) jÛevee Ùee mJe®he keâer Âef° mes
keâefJe ± F&Me · keâJeerMe (F ± F& · F&) (2) DeLe& keâer Âef° mes

jIeg ± Gòece · jIetòece (G ± G · T) • jÛevee kesâ DeeOeej JeekeäÙe kesâ leerve Øekeâej nw-
(1) mejue JeekeäÙe
30. ‘šgkeâ-štkeâ’ Meyo Ùegice kesâ mener DeLe& Yeso keâe ÛeÙeve
(2) efceße JeekeäÙe
keâerefpeS-
(3) mebÙegòeâ JeekeäÙe
(a) LeesÌ[e - šgkeâÌ[e (b) efveMeeve - šgkeâÌ[e
(c) šgkeâÌ[e - LeesÌ[e (d) keâše - Ûegvevee
• DeLe& kesâ DeeOeej hej JeekeäÙe kesâ Dee" Yeso nQ~
35. efce$elee efveYeevee meyekesâ yeme keâer yeele veneR nw~ jsKeebefkeâle
Ans. (a) : ‘šgkeâ-štkeâ’ Meyo Ùegice kesâ mener DeLe& Yeso - ‘Lees[ Ì e-
Meyo keâe meb%ee Yeso nw-
šgkeâÌ[e’~
(a) YeeJeJeeÛekeâ meb%ee (b) peeefleJeeÛekeâ meb%ee
31. efpeve ef›eâÙeeDeeW keâe JÙeeheej Deewj heâue keâlee& hej nes, Jes
(c) mecetnJeeÛekeâ meb%ee (d) JÙeefòeâJeeÛekeâ meb%ee
keäÙee keânueeleer nQ?
Ans. (a) : efce$elee efveYeevee meyekesâ yeme keâer yeele veneR~ jsKeebefkeâle Meyo
(a) mekeâce&keâ ef›eâÙee (b) ØesjCeeLe&keâ ef›eâÙee
YeeJeJeeÛekeâ meb%ee keâe Yeso nw~
(c) veeceOeeleg ef›eâÙee (d) Dekeâce&keâ ef›eâÙee efpeme meb%ee Meyo mes JÙeefòeâ Ùee Jemleg kesâ iegCe Ùee Oece&, oMee DeLeJee
Ans. (d) : efpeve ef›eâÙeeDeeW keâe JÙeeheej Deewj heâue keâòee& hej nes, Jes JÙeeheej keâe yeesOe neslee nw, Gmes YeeJeJeeÛekeâ meb%ee keânles nQ~ pewmes-
Dekeâce&keâ ef›eâÙee keânueeleer nwb~ pewmes-jefle ieÙeer~ ÙeneB ef›eâÙee kesâ JÙeeheej uecyeeF&, yegÌ{ehee, veceülee, efce$elee, efce"eme Deeefo~
keâe heâue jefle, keâòee& hej heÌ[lee nw, Dele: ieÙeer ef›eâÙee Dekeâce&keâ nw~ 36. efvecveefueefKele ceW mes keâewve mee JeekeäÙe Megæ nw?
• ef›eâÙee oes Øekeâej keâer nesleer nw- (a) Deehekeâe he$e meOevÙeJeeo meefnle efceuee~
(1) mekeâce&keâ ef›eâÙee (b) cesje veece Deevebo kegâceej nw~
(2) Dekeâce&keâ ef›eâÙee (c) jsueJes kesâ keâce&ÛeeefjÙeeW keâer keâF& efiejheäleejer ngF&~
mekeâce&keâ ef›eâÙee Š- efpeme ef›eâÙee kesâ JÙeeheej keâe heâue keâce& hej heÌ[lee (d) cesje veece ßeer ØekeâeMe kegâceej peer nw~
nw, Gmes mekeâce&keâ ef›eâÙee keânles nw : pewmes- ceesnve Deece Kee jne nw~ Ans. (b) : ‘cesje veece Deevevo kegâceej nw’ JeekeäÙe Megæ nw, peyeefkeâ
32. keâewve mee Meyo Øeefle Ghemeie& mes veneR yevee nw? DevÙe meYeer efJekeâuhe Demebiele nwb~
37. ‘Keie’ keâe meceeveeLeea Meyo nesiee-
(a) ØeefleJeeoer (b) ØelÙeskeâ
(a) efMeJe (b) he#eer
(c) ØelÙe#e (d) ØekeâeMe
(c) Ieeme (d) leeje
Ans. (d) : ‘ØekeâeMe’ Meyo Øeefle Ghemeie& mes veneR yevee nw peyeefkeâ
Ans. (b) : ‘Keie’ keâe meceeveeLeea Meyo- he#eer nesiee, peyeefkeâ- ‘efMeJe’
ØeefleJeeoer, ØelÙeskeâ Deewj ØelÙe#e Øeefle Ghemeie& mes yeves Meyo nw~
keâe ceneosJe, ‘leeje’ keâe ve#e$e Deewj ‘Ieeme’ keâe otye meceeveeLeea Meyo
‘Ghemeie&’ Gme MeyoebMe Ùee DeJÙeÙe keâes keânles nQ, pees efkeâmeer
nesiee~
Meyo kesâ henues Deekeâj Gmekeâe efJeMes<e DeLe& Øekeâš keâjlee nw~ Ùen oes
38. efJemeie& kesâ meeLe mJej Ùee JÙebpeve kesâ cesue mes GlheVe
MeyoeW (Ghe ± meie&) kesâ Ùeesie mes yevelee nw~ ‘Ghe’ keâe DeLe& - meceerhe
efJekeâej keâes keâewve meer mebefOe keânles nQ?
Deewj ‘meie&’ keâe DeLe& - me=ef° keâjvee~
(a) efJemeie& mebefOe (b) JÙebpeve mebefOe
33. efJeueesce Meyo keâe keâewve mee Ùegice ieuele nw?
(c) De#ej mebefOe (d) mJej mebefOe
(a) peefšue - mejue (b) Deble - Deeefo
Ans. (a): efJemeie& kesâ meeLe mJej DeLeJee JÙebpeve kesâ efceueeves mes pees
(c) Oethe - ÚeBn (d) leer›e - ØekeâeMe efJekeâej GlheVe neslee nw, Gmes efJemeie& meefvOe keânles nQ~
Ans. (d) : ‘leer›e-ØekeâeMe’ efJeueesce Meyo keâe Ùegice ieuele nw Fmekeâe • meefvOe leerve Øekeâej keâer nesleer nw-
mener ®he leer›e-cevo nesiee, peyeefkeâ DevÙe meYeer efJekeâuhe mebiele nw~ (1) mJej meefvOe (2) JÙebpeve meefvOe Deewj (3) efJemeie& meefvOe
25
mJej meefvOe Š- oes mJejeW kesâ heeme-heeme Deeves mes pees meefvOe nesleer nw, Ans. (b): ‘heleerues ceW yengle otOe nw~’ JeekeäÙe ceW Deefveef§ele
Gmes mJej meefvOe keânles nQ~ heefjceeCeyeesOekeâ efJeMes<eCe nw~
JÙebpeve meefvOe Š- efpeve oes JeCeeX ceW meefvOe nesleer nw, GveceW mes henuee heefjceeCeyeesOekeâ efJeMes<eCe efkeâmeer Jemleg keâer veehe Ùee leewue keâe yeesOe
JeCe& Ùeefo JÙebpeve nes Deewj otmeje JeCe& JÙebpeve DeLeJee mJej nes lees pees keâjelee nw~ efve§eÙe Deewj Deefve§eÙe kesâ DeeOeej hej Fmekesâ oes efkeâÙes ieÙes
efJekeâej nesiee, Gmes JÙebpeve meefvOe keânles nQ~ nQ-
39. efÉieg meceeme keâe hetJe&heo kewâmee neslee nw? (1) efveef§ele heefjceeCeyeesOekeâ efJeMes<eCe - oes mesj, ome neLe peien,
(a) efJeMes<eCeyeesOekeâ Ûeej iepe Deeefo~
(b) iegCeyeesOekeâ (2) Deefveef§ele heefjceeCeyeesOekeâ efJeMes<eCe - yengle otOe, meye Oeve,
(c) YeeJeyeesOekeâ hetje Deevevo Deeefo~
(d) mebKÙeeyeesOekeâ 43. ‘cetKeeX ceW kegâÚ heÌ{e efueKee JÙeefòeâ’ DeLe& kesâ efueS GefÛele
Ans. (d) : efpeme meceÙe ceW ØeLece heo mebKÙeeJeeÛeer nes Deewj otmeje heo ueeskeâesefòeâ nw-
ØeOeeve nes meeLe ner oesveeW heoeW mes mecetn keâe yeesOe nes, JeneB efÉieg (a) DebOeeW ceW keâevee jepee
meceeme neslee nw~ (b) efÛejeie leues DeBOesje
pewmes- (c) Dekesâuee Ûevee YeeÌ[ veneR heâesÌ[ mekeâlee
mehleefmevOeg - meele veefoÙeeW keâe mecetn (d) nesvenej efyejJeeve kesâ nesle Ûeerkeâves heele

Ûeewjene - Ûeeje jeneW keâe mecetn Ans. (a) : ‘cetKeeX ceW kegâÚ heÌ{e efueKee JÙeefòeâ’ DeOe& kesâ efueS GefÛele

mehleen - meele efoveeW keâe mecetn ueeskeâesefòeâ DevOeeW ceW keâevee jepee nw peyeefkeâ- efÛejeie leues DeBOesje kesâ
efueS- Deheveer yegjeF& veneR efoKeleer, ‘nesvenej efyejJeeve kesâ nesle Ûeerkeâves
veJeje$e - veew jeef$eÙeeW keâe mecetn heele’ keâe DeLe&- nesvenej kesâ ue#eCe henues mes ner efoKeeÙeer heÌ[ves ueieles
40. meueeF& Meyo keâe lelmece ™he nw- nQ~
(a) efMeuee (b) efmeueeF& 44. Deehe MeeÙeo efouueer kesâ jnves Jeeues nQ? JeekeäÙe kesâ Deble ceW
(c) Meueekeâe (d) Oeeiee ueies efJejece efÛeÖ keâe veece nw-
Ans. (c) : ‘meueeF&’ Meyo keâe lelmece ®he ‘Meueekeâe’ nw~ lelmece oes (a) Ùeespekeâ efÛeÖ (b) efJemceÙeeefoyeesOekeâ efÛeÖ
MeyoeW mes efceuekeâj yevee nw- lele ± mece efpemekeâe DeLe& neslee nw- Gmekesâ (c) efveoxMekeâ efÛeÖ (d) ØeMveJeeÛekeâ efÛeÖ
(mebmke=âle) kesâ meceeve~ mebmke=âle kesâ cetue MeyoeW keâes efyevee efkeâmeer heefjJele&ve Ans. (d) : Deehe MeeÙeo efouueer kesâ jnves Jeeues nQ?
kesâ efnvoer ceW pÙeeW keâe lÙeeW ØeÙeesie efkeâÙee peelee nw, GvnW lelmece Meyo JeekeäÙe kesâ Devle ceW ueiee efJejece efÛeÖ- ØeMveJeeÛekeâ efÛeÖ nw~
keânles nQ~
45. efvecveefueefKele ceW mes keâewve mee efJeosMeer Meyo veneR nw?
41. nce meye efMeceuee pee jns nQ~ jsKeebefkeâle meJe&veece keâe Yeso
(a) keâeueerve (b) peeieerj
nw-
(c) Yeòeâ (d) cepeyetj
(a) mebyebOeJeeÛekeâ meJe&veece
Ans. (c) : Yeòeâ lelmece Meyo keâe GoenjCe nw Fmekeâe leodYeJe Yeiele
(b) Deefve§eÙeJeeÛekeâ meJe&veece
nesiee~ yeekeâer meYeer Meyo efJeosMepe Meyo nQ~
(c) DevÙe heg®<eJeeÛekeâ meJe&veece
46. ‘pees veÙee DeeÙee ngDee nes’ JeekeäÙeebMe kesâ efueS Skeâ Meyo
(d) Gòece heg®<eJeeÛekeâ meJe&veece
nw-
Ans. (d) : ‘nce meye efMeceuee pee jns nQ~’ ceW jsKeebefkeâle meJe&veece (a) veJeÛej (b) veJeerve
Gòece heg®<e JeeÛekeâ meJe&veece keâe Yeso nw~ (c) veJÙeieeceer (d) veJeeieblegkeâ
Jeòeâe Deheves veece kesâ mLeeve hej efpeve MeyoeW keâe ØeÙeesie keâjlee nw GvnW Ans. (d) : ‘pees veÙee DeeÙee ngDee nes’ JeekeäÙeebMe kesâ efueS Skeâ Meyo
Gòece heg®<e JeeÛekeâ meJe&veece keânles nQ, pewmes-ceQ, cesje, cewves, nce, ‘veJeeievlegkeâ’ nesiee~
nceeje, nceves, cegPes, cegPekeâes Deeefo~
efveoxMe: (47–50)
42. heleerues ceW yengle otOe nw~ JeekeäÙe ceW ØeÙegòeâ jsKeebefkeâle
efvecveefueefKele ieÅeebMe keâes heÌ{keâj Gvekesâ efoS ieS ØeMveeW
efJeMes<eCe nw- keâe mener efJekeâuhe keâe ÛeÙeve keâjW:
(a) meeJe&veeefcekeâ efJeMes<eCe peeÌ[s kesâ efove Les Deewj jele keâe meceÙe Lee~ vecekeâ kesâ
(b) Deefveef§ele heefjceeCeJeeÛekeâ efJeMes<eCe efmeheener, Ûeewkeâeroej meYeer efveõe ceW cemle Les~ cegbMeer JebMeerOej
(c) Deefveef§ele mebKÙeeJeeÛekeâ efJeMes<eCe keâes ÙeneB DeeS DeYeer Ún cenerves mes DeefOekeâ ve ngS Les
(d) iegCeJeeÛekeâ efJeMes<eCe uesefkeâve Fme LeesÌ[s-mes meceÙe ceW ner GvneWves Deheveer
26
 keâeÙe&kegâMeuelee Deewj Gòece DeeÛeej mes De]heâmejeW keâes (a) Employer - Employee/efveÙeeskeâlee - keâce&Ûeejer
ceesefnle keâj efueÙee Lee~ De]heâmej ueesie Gve hej yengle (b) Government-Member of parliament/mejkeâej -
efJeÕeeme keâjves ueies Les~ vecekeâ kesâ oheälej mes Skeâ ceerue hetJe& mebmeo meomÙe
keâer Deesj pecegvee yenleer Leer, Gme hej veeJeeW keâe Skeâ hegue (c) Seller - Buyer/efJe›esâlee - ›esâlee
yevee ngDee Lee~ ojesiee peer efkeâJeeÌ[ yebo efkeâS ceer"er veeRo (d) Student - Principal/Úe$e - ØeOeeveeOÙeehekeâ
mees jns Les~ DeÛeevekeâ DeeBKe Kegueer lees veoer kesâ ØeJeen keâer Ans. (a) : DeeÙekeâj DeefOeefveÙece 1961 kesâ Devegmeej ‘Jesleve’ Meer<e&keâ
peien ieeefÌ[ÙeeW keâer ieÌ[ieÌ[enš leLee ceuueeneW keâe kesâ Devleie&le Gme DeeÙe keâes Meeefceue efkeâÙee peelee nw pees Gmes efveÙeesòeâe
keâesueenue megveeF& efoÙee~ G" yew"s~ Fleveer jele ieS ieeefÌ[ÙeeB SJeb keâce&Ûeejer kesâ yeerÛe mecyevOeeW mes Øeehle neslee nw~
2. With respect to a Bill of Exchange, which of
veoer kesâ heej keäÙeeW peeleer nQ? DeJeMÙe kegâÚ ve kegâÚ the following statement is INCORRECT?
ieesueceeue nw~ Jejoer henveer, lecebÛee pesye ceW jKee Deewj yeele efJeefveÙece he$e kesâ mevoYe& ceW efvecve ceW mes keâewve-mee keâLeve
ner yeele ceW IeesÌ[e yeÌ{eS ngS hegue hej Dee hengBÛes~ ieeefÌ[ÙeeW DemelÙe nw?
keâer Skeâ uebyeer keâleej hegue kesâ heej peeleer osKeer~ [eBškeâj (a) The party which accepts the order is known
hetÚe, ‘‘efkeâmekeâer ieeefÌ[ÙeeB nQ?’’ as the acceptor./he#e, pees DeeosMe mJeerkeâej keâjleer nw,
47. ieÅeebMe kesâ DeeOeej hej cegbMeer JebMeerOej kesâ mJeYeeJe keâer kesâ ¤he ceW peevee peelee nw~ mJeerkeâlee& (mJeerkeâej keâjves
efJeMes<elee yeleeFS~ Jeeuee)
(b) The party which makes the order is known as
(a) efveõeefØeÙe
the drawer./he#e, pees DeeosMe osleer nw, DeeosMekeâ
(b) keâeÙe&kegâMeue leLee Gòece DeeÛeej
keânueelee nw~
(c) Ûelegj (c) The party to whom the amount has to be paid
(d) oyebie JÙeefòeâlJe is known as the payee./he#e efpemes Yegieleeve efkeâÙee
Ans. (b) : ieÅeebMe kesâ Devegmeej cegbMeer JebMeerOej kesâ mJeYeeJe keâer peevee nw Øeehle keâlee& neslee nw~
efJeMes<eleeSb keâeÙe&kegâMeue leLee Gòece DeeÛeej nw~ (d) The drawer and the payee can never be the
48. keâleej Meyo keâe keäÙee DeLe& nw? same./DeeosMekeâ Je Øeehlekeâlee& keâYeer Skeâ ner JÙeefòeâ veneR
nes mekeâles nw~
(a) hebefòeâ (b) Iesje
Ans. (d) : Drawer (Deenlee&) leLee Payee oesveeW Skeâ nes mekeâles
(c) peesj mes jesvee (d) Skeâ ›eâce
nw~ Ùeefo osÙe efleefLe lekeâ Deenlee& efJeefveceÙe efJehe$e keâes Deheves heeme jKelee
Ans. (a) : ‘keâleej’ Meyo keâe DeLe& ‘hebefòeâ’ nw~ nw, lees Jen osÙe efleefLe hej efJeefveceÙe efJehe$e hej efueKes ieÙes jeefMe keâes
49. cegbMeer JebMeerOej ves De]heâmejeW keâes efkeâme ceeOÙece mes ceesefnle Øeehle keâjlee nw~
keâj efueÙee Lee? 3. With respect to the concept of Bank
(a) Deheveer yeele yeveeves keâer keâuee kesâ ceeOÙece mes Reconciliation Statement (BRS), which of the
(b) Deheves DeÆgle JÙeefòeâlJe kesâ ceeOÙece mes following statement is correct?
(c) Deheveer keâeÙe&kegâMeuelee Deewj Gòece DeeÛeej kesâ ceeOÙece mes
efvecve ceW mes yeQkeâ meceeOeeve efJeJejCe kesâ mevoYe& ceW keâewve-
mee keâLeve melÙe nw?
(d) Deheveer leekeâle leLee efnccele kesâ ceeOÙece mes
(a) BRS is the process of reconciling cash
Ans. (c) : cegbMeer JebMeerOej ves DeheâmejeW keâes Deheveer keâeÙe&kegâMeuelee Deewj column of the cash book and bank column of
Gòece DeeÛeej kesâ ceeOÙece mes ceesefnle keâj efueÙee Lee~ the cash book./ BRS jeskeâÌ[ yegkeâ kesâ jeskeâÌ[ Keeves Je
50. ieÅeebMe keâe GefÛele Meer<e&keâ nw- yeQkeâ Keeves kesâ efceueeve keâer Øeef›eâÙee nw~
(a) kegâÚ ieesueceeue (b) ieeefÌ[ÙeeW keâer ieÌ[ieÌ[enš (b) There are 3 types of differences between the
cash and pass book, namely timing,
(c) IeesÌ[s keâer meJeejer (d) oejesiee peer
transactions and errors./kewâMe yegkeâ leLee heeme yegkeâ
Ans. (d) : ieÅeebMe keâe GefÛele Meer<e&keâ oejesiee peer nw~ kesâ yeerÛe meceÙe, uesve-osve Je ieueefleÙeeb, leerve lejn keâer
efYeVeleeSb heeÙeer peeleer nw~
Yeeie-IV : yener Keelee, Debkesâ#eCe, DeeÙekeâj (c) Overcasting of the debit side of the cash book is
an example of a difference that is due to
1. Income is taxable under the head 'Salaries' timing./jeskeâÌ[ hegmlekeâ kesâ [sefyeš he#e ceW DeefOekeâ jeefMe keâe
only if there exists a ______relationship efueÙee peevee, meceÙe kesâ keâejCe Devlej keâe GoenjCe nw~
between the payer and payee. (d) Debit balance in the cash book is same as
`Jesleve' Meer<e&keâ mes DeeÙe kesâJeue leYeer keâjÙeesiÙe nesieer peye overdraft as per the pass book. /jeskeâÌ[ hegmlekeâ keâe
Yegieleeve keâjves Jeeues leLee Yegieleeve Øeehle keâjves Jeeues kesâ [sefyeš Mes<e, heemeyegkeâ kesâ Devegmeej DeefOekeâ efvekeâemeer kesâ
yeerÛe ........... keâe mecyevOe neslee nw~ yejeyej neslee nw~
27
Ans. (b): jeskeâ[ hegmlekeâ leLee yeQkeâ heeme yegkeâ ceW Deblej kesâ leerve cegKÙe (b) Administrative expenses are apportioned
keâjCe efvecve nw among various department on basis of the
sales value of each department./ØeMeemeefvekeâ KeÛex
(i) peye Ûeskeâ efveie&efcele efkeâÙes peeles nQ uesefkeâve Keelee yevo keâjves keâer
keâes efJeefYeVe efJeYeeieeW ceW Gvekesâ Éeje efJe›eâÙe cee$ee kesâ
leejerKe lekeâ Øemlegle ve efkeâÙes peeÙeW
DeeOeej hej efJelejerle nesvee ÛeeefnS~
(ii) yeQkeâ Éeje OevejeefMe keâes meerOes KeeleeOeejkeâ Keeles ceW pecee keâjves hej~
(c) Administrative expenses are apportioned
(iii) yeQkeâ Éeje yeQkeâ Ûeepe& meerOes KeeleeOeejkeâ kesâ Keeles mes keâeš uesves hej~ among various departments on basis of the
4. Gift to an employee by an employer, where the value of assets of each department./Gvekesâ Éeje
value of the gift is below ______shall be treated Oeeefjle mecheefleÙeeW kesâ cetuÙe kesâ DeeOeej hej efJeleefjle nesvee
as a tax-tree perquisite. ÛeeefnS
efveÙeeskeâlee Éeje keâce&Ûeejer keâes efoÙee peeves Jeeuee Ghenej, (d) Administrative expenses are apportioned
cetuÙe lekeâ keâj cegòeâ DevegueeYe kesâ ¤he ceW meceeÙeesefpele among various departments on basis of the
efkeâÙee peeSiee~ time spent by employees in each
(a) Rs. 1,00,000 (b) Rs. 5,000 department./ØeMeemeefvekeâ KeÛex keâes efJeefYeVe efJeYeeieeW ceW
(c) Rs. 50,000 (d) Rs. 25,000 Gvekesâ keâce&ÛeeefjÙeeW Éeje efJeYeeieeW ceW efyeleeÙes ieS meceÙe keâs
Ans. (b) : Ùeefo efkeâmeer efveÙeesòeâeÉeje Deheves keâce&Ûeejer keâes keâesF& Gift DeeOeej hej efJeleefjle nesvee ÛeeefnS~
(Ghenej) efoÙee peelee nw lees Ùeefo Ghenej veieo ™he ceW nw lees hetCe&le: Ans. (d) : ØeMeemeefvekeâ JÙeÙe keâe yešJeeje efJeYeeieeW ceW meceÙe kesâ
keâjÙeesiÙe nesiee Ùeefo veieo kesâ DeueeJee efkeâmeer ¤he ceW Ghenej efoÙee DeeOeej hej efkeâÙee peelee nw~ DeLee&le ØeMeemeefvekeâ JÙeÙe kesâ Devleie&le pees
peelee nw lees Gme oMee ceW 5,000 ®. lekeâ keâe Ghenej keâjcegòeâ nesiee~ Yeer JÙeÙe Deeles nQ Jes meYeer efJeYeeieeW ceW ØeMeemeefvekeâ DeefOekeâeefjÙeeW Éeje
Fmekeâe GuuesKe DeeÙekeâj DeefOeefveÙece 1961 ceW efoÙee ieÙee~ efoÙes ieÙes meceÙe keâes DeeOeej yeveekeâj efJeleefjle efkeâÙee peelee nw~
5. Rs. 500 paid for rent is debited to Landlord's 7. According to section 80C maximum deduction
Account'. For the above error, what is the allowed for the assessment year 2020-21.
recitifcation entry? efveOee&jCe Je<e& 2020-21 kesâ efueS, Oeeje 80C kesâ
efkeâjeS keâe ` 500 cekeâeve ceeefuekeâ kesâ Keeles ceW [sefyeš
Debleie&le DeefOekeâlece Devegcele keâšewleer ..........nw~
keâj efoÙee ieÙee~ Ghejesòeâ $egefš kesâ efueS mebMeesefOele ØeefJeef°
(a) ` 1,50,000 (b) ` 2,00,000
keäÙee nesieer? (c) ` 1,00,000 (d) ` 2,50,000
(a) Rent A/c Dr. 500 To Landlord's Personal A/c
Ans. (a) : DeeÙekeâj DeefOeefveÙece 1961 keâer Oeeje 80C mes 80U
500
(b) Landlord's Personal A/c Dr. 500 Rent A/c Dr. lekeâ DeeÙe ceW mes keâšewleer kesâ efueS ØeeJeOeeve efkeâÙee ieÙee nw~ 80C ceW
500 To Bank A/c 1,000 Ùen ØeeJeOeeve nw efkeâ Ùeefo keâesF& keâjoelee Deheves DeeÙe keâe kegâÚ Yeeie
(c) Rent A/c Dr. 500 To Bank A/c 500 Deheves Ùee heefjJeej kesâ peerJeve yeercee, yeÛÛeeW keâer efMe#ee Deeefo hej KeÛe&
(d) Rent A/c Dr. 1,000 To Landlord's Personal keâjlee nw lees Gme oMee ceW Gme keâjoelee keâes 80C kesâ ØeeJeOeeve kesâ
A/c 1,000 lenle kegâÚ jeefMe lekeâ keâšewleer Gmekesâ mekeâue DeeÙe ceW mes oer peeleer nw~
Ans. (a) : mener Entry - DeefOeefveÙece kesâ Devegmeej 80C kesâ Devleie&le keâesF& Yeer keâjoelee
Rent A/c Dr. 500 DeefOekeâlece 1,50,000 lekeâ keâšewleer Øeehle keâj mekeâlee nw~ pees Jeeef<e&keâ
To Cash/Bank 500 DeeOeej hej efoÙee peelee nw~
(Being Rent Paid) 8. For the purpose of Sub-Section (12) of Section
ieuele Entry - 143 of the Companies Act 2013, in case the
Landlord's Personal A/c Dr. 500 auditor has sufficient reason to believe that on
To Cash/Bank 500 offence involving fraud is being or has been
(Being Rent paid but Wrongly Posted in Landlord A/c) committed against the company by officers or
employees of the company, he shall report the
Rectify Entry - Rent A/c Dr. 500 matter to the Central Government immediately
To Landlord's Personal A/c 500 but not later than _______of his knowledge
(Being Rectifing Entry Passed) and after following the necessary procedure.
6. Which of the following statement is correct? keâcheveer DeefOeefveÙece 2013 keâer Oeeje 143 keâer GheOeeje
efvecve ceW mes keâewve-mee keâLeve melÙe nw? (12) keâes GösMÙe kesâ efueS Ùeefo uesKee hejer#ekeâ kesâ heeme Ùen
(a) Administrative expenses are apportioned ceeveves kesâ efueS heÙee&hle keâejCe nw efkeâ keâcheveer kesâ keâce&ÛeeefjÙeeW
among various department on basis of the DeefOekeâeefjÙeeW Éeje keâcheveer ceW OeesKeeOeÌ[er mes mecyeefvOele DehejeOe
purchase value of each department./ØeMeemeefvekeâ efkeâÙee pee jne nw lees Jen kesâvõ mejkeâej keâes legjvle efjheesš&
KeÛex keâes efJeYeeieeW ceW Gvekesâ Éeje ›eâÙe cee$ee kesâ DeeOeej hej keâjsiee~ uesefkeâve meb%eeve ceW Deeves Je DevÙe DeeJeMÙekeâ Øeef›eâÙeeDeeW
efJeleefjle nesvee ÛeeefnS~ keâe heeueve keâjves kesâ .......... yeeo veneR~
28
 (a) sixty days/60 efove DevÙe JÙeefòeâ, Ûeens Jen efveJeemeer nes Ùee DeefveJeemeer, keâes
(b) ninety days/90 efove Yegieleeve keâjlee nw lees Gmekesâ efueS ................keâer oj mes
(c) eighty days/80 efove Gme jeefMe hej DeeÙekeâj keâer keâšewleer keâjvee DeeJeMÙekeâ nw
(d) seventy days/70 efove Ùeefo Yegieleeve keâer jeefMe ..............mes DeefOekeâ nw~
Ans. (a) : Ùeefo Debkesâ#ekeâ (Auditor) keâes Ùen efJeÕeeme keâjves kesâ (a) 10 %, ®. 30,000 /10 ØeefleMele, ®. 30,000
heÙee&hle mee#Ùe nw efkeâ keâheš ngDee nw, keâcheveer kesâ DeefOekeâeefjÙeeW leLee (b) 30 %, ®. 10,000 /30 ØeefleMele, ®. 10,000
keâce&ÛeeefjÙeeW Éeje, lees Jen Fme keâheš keâer metÛevee kesâvõ mejkeâej keâes (c) 10 %, ®. 10,000/10 ØeefleMele, ®. 10,000
DeefOekeâlece 60 efoveeW ceW osiee~ Debkesâ#ekeâ Øeehle mee#ÙeeW kesâ DeeOeej hej (d) 20 %, ®. 10,000/20 ØeefleMele, ®. 10,000
Ùen efveCe&Ùe ueslee nw efkeâ mebmLee ceW keâheš ngDee nw efkeâ veneR Ùeefo
Ans. (b) : DeeÙekeâj DeefOeefveÙece 1961 keâer Oeeje 194B ceW Ùen
Debkesâ#ekeâ keâes Ùen efJeÕeeme efoueeves ceW keâesF& mee#Ùe Demeheâue jnlee nw lees
Gme oMee ceW Debkesâ#ekeâ Gmekeâer metÛevee kesâvõ mejkeâej keâes veneR oslee nw~ ØeeJeOeeve efoÙee ieÙee nw efkeâ Ùeefo efkeâmeer JÙeefòeâ keâer DeeÙe uee@š^er Ùee
›eâe@me Jeu[& hensueer Ùee DevÙe efkeâmeer Kesue mes nesleer nw lees Gme DeeÙe keâes
9. For the Assessment Year 2020-21, Section
192A provides for deduction of tax at the rate DevÙe œesleeW mes DeeÙe kesâ lenle mekeâue DeeÙe ceW peesÌ[e peelee nw~ 194B
of _______on premature taxable withdrawal kesâ lenle Ùeefo DeeÙe Øeehle nesleer nw Deewj Jen DeeÙe 10,000 mes DeefOekeâ
from the employees' provident fund scheme. nw lees Gme oMee ceW Yegieleeve keâjves Jeeues JÙeefòeâ Éeje 30³ keâer oj mes
keâj efveOee&jCe Je<e& 2020-21 kesâ efueS Oeeje 192 A Gme DeeÙe ceW mes DeeÙe keâer œeesle mes keâšewleer (TDS) keâšsiee~
keâce&Ûeejer YeefJe<ÙeefveefOe Ùeespevee mes DeheefjhekeâdJe oj ÙeesiÙe 12. Favourable balance as per cash book Rs.
efvekeâemeer keâer ome meskeâjkeâšewleer keâe ØeeJeOeeve keâjleer nw~ 10,000 is the starting point of a bank
(a) 15 Percent/15 ØeefleMele reconciliation statement.
(b) 20 Percent/20 ØeefleMele Cheque issued but not presented Rs. 3,000
(c) 10 Percent/10 ØeefleMele Cheque deposited but not credited Rs. 4,000
What will be the balance as per pass book as
(d) 5 Percent/5 ØeefleMele
per the bank reconciliation statement?
Ans. (c) : Ùeefo keâce&Ûeejer Deheves YeefJe<ÙeefveefOe (Provident fund) mes yeQkeâ meceeOeeve efJeJejCe kesâ ØeejcYe ceW jeskeâÌ[ hegmlekeâ kesâ
OevejeefMe efvekeâeuelee nw lees Gme OevejeefMe keâe 10³ TDS kesâ ™he ceW efnmeeye mes ` 10,000 keâe Devegketâue Mes<e nw~
keâešvee heÌ[lee nw~ Ùeefo Ùen OevejeefMe 50,000 mes keâce nw lees Gme
` 10,000 ]keâe Ûeskeâ peejer ngDee hejvleg pecee veneR efkeâÙee
oMee ceW efveÙeesòeâe Éeje kegâÚ Yeer TDS kesâ ™he ceW venerb keâeše
ieÙee~
peeÙesiee~
` 4000 keâe Ûeskeâ pecee efkeâÙee ieÙee hejvleg ›esâef[š veneR
10 Accounting Standards as well as the
Companies Act, 2013 requires depreciation to ngDee
be charged on a ________ yeQkeâ meceeOeeve efJeJejCe kesâ Devegmeej heemeyegkeâ ceW efkeâlevee
uesKeebkeâve ceevekeâeW kesâ meeLe-meeLe keâcheveer DeefOeefveÙece Mes<e nesiee?
2013 ceW cetuÙeÜeme ........... hej Deejesefhele nesvee ÛeeefnS~ (a) ` 9,000
(a) component basis/Ieškeâ kesâ DeeOeej (b) ` 17,000
(b) notional basis/veececee$e DeeOeej (c) ` 11,000
(c) fictitious basis/keâeuheefvekeâ DeeOeej (d) ` 14,000
(d) supernumerary basis/DeefOemebKÙee DeeOeej Ans. (a) : Bank Reconciliation Statement
Ans. (a) : Üeme keâes uesKeebkeâve ceevekeâ leLee kebâheveer DeefOeefveÙece kesâ Balance as per cashbook 10,000
Add- Cheque issued but not presented 3,000
Devegmeej keâcheesveWš kesâ DeeOeej hej Ûeepe& efkeâÙee peelee nw~
Less- Cheque deposit but not credited 4,000
11. As per the provision of section 194 B, if any Balance as per passbook
received the income by winning lotteries or 9,000
crossword puzzles or card ........ and any kind 13. Word 'Audit' is derived from latin word
of other games and give to any other person, 'audire', which means........... .
whether resident or non resident, it is Dee@ef[š (audit) Meyo keâer Glheefòe uewefšve Meyo
necessary to deduct income tax at the rate of ‘audire’ mes ngF& nw efpemekeâe DeLe& ...........nw~
.........., if the payable amount is more then
.......... (a) Activating /meef›eâÙe keâjvee
Oeeje 194B kesâ ØeeJeOeeveeW kesâ Devegmeej, Ùeefo keâesF& JÙeefòeâ (b) Listening/megvevee
uee@šjer Ùee ›eâe@meJe[& hensueer Ùee keâe[& iesce Deewj efkeâmeer Yeer (c) Thinking/meesÛevee
Øekeâej kesâ DevÙe Kesue keâes peerleves hej Øeehle DeeÙe efkeâmeer (d) Searching/{tBÌ{vee
29
Ans. (b) : Audit Meyo keâer Glheefòe uewefšve Yee<ee kesâ Audire mes Ans. (d) : uesKee hegmlekeâeW ØeJe=ef° keâjles meceÙe uesKeekeâej keâF& Øekeâej
ngF& nw efpemekeâe DeLe& megvevee neslee nw~ Debkesâ#eCe kesâ Devleie&le Debkesâ#ekeâ keâer $egefš keâj mekeâlee nw efpemeceW mes Skeâ Øekeâej keâes $egefš efmeæebeflekeâ $egefš
Éeje uesKee hegmlekeâeW keâer peeBÛe keâer peeleer nw leLee ØeceeCeeW, mecheefòeÙeeW keâe
nw~ efmeæebeflekeâ $egefš kesâ Devleie&le uesKeekeâej efveÙeceeW Ùee efmeæebleeW keâer
melÙeeheve efkeâÙee peelee nw~ peevekeâejer kesâ keâejCe Ùen $egefš keâj peelee nw Ghejesòeâ ØeMve ceW Yeer
14. For the assessment year 2020-21, in respect of efmeæebeflekeâ $egefš ngF& nw keäÙeeWefkeâ keâchÙetšj keâer Kejero keâer oMee ceW
interest on loan to purchase of electric vehicle, keâchÙetšj Keeles keâes [sefyeš keâjvee ÛeeefnS Lee~ keâchÙetšj Skeâ mebheefòe nw
deduction will be provided under .............. . (hetbpeeriele JÙeÙe) ve efkeâ ceeue (DeeÙeiele JÙeÙe) Fme keâejCe pees mener
efveOee&jCe Je<e& 2020-21 kesâ efueS, .........ceW Fuesefkeäš^keâ ØeJe=ef° nesieer Jen efvecve nw~
Jeenve keâer Kejero kesâ efueS, efueS ieS $e+Ce kesâ efueS osÙe Computer A/c Dr.
yÙeepe kesâ mebyebOe ceW keâšewleer Øeoeve keâer ieF& nw~ To Bank
(a) Section 80GG/Oeeje 80GG (Being computer purchased)
(b) Section 80EEA/Oeeje 80EEA 17. As per the provisions of the Companies act,
2013, (except in the case of insurance company,
(c) Section 80EEB/Oeeje 80EEB
banking company, company engaged in
(d) Section 80G/Oeeje 80G generation of supply of electricity etc.) Balance
Ans. (c) : DeeÙe ceW mes keâšewleer kesâ mecyevOe ceW ØeeJeOeeve 80C mes Sheet is required to be prepared as per the
ueskeâj 80U lekeâ efoÙee ieÙee nw~ Fmeer ›eâce ceW Oeeje 80EEB keâe Yeer form set out in ______.
ØeeJeOeeve nw efpemekesâ lenle Ùen keâšewleer – keâcheveer DeefOeefveÙece 2013 kesâ ØeeJeOeeve kesâ Devegmeej,
(i) kesâJeue Individuals kesâ efueS nw~ (yeercee keâcheveer, yewefkebâie keâcheveer, efyepeueer yeveeves kesâ
Fme keâšewleer kesâ Devleie&le Jeenve keâes JÙeefòeâ ØeÙeesie kesâ efueS Kejeroves ceW keâeÙe& ceW ueieer keâcheveer Deeefo keâes ÚesÌ[keâj) Heâecex mes
pees $e+Ce ueslee nw Gme $e+Ce hej pees yÙeepe Deelee nw Gme yÙeepe kesâ ......... kesâ DeeOeej hej efÛeªe yeveevee DeeJeMÙekeâ nw~
1,50,000 lekeâ Útš Fme Oeeje kesâ lenle efoÙee peelee nw~ (a) Part II of Schedule III/DevegmetÛeer II kesâ Yeeie III
15. Unintentional omission or commission of (b) Part II and Schedule II/DevegmetÛeer II kesâ Yeeie II
amounts and accounts in the process of (c) Part of Schedule III/DevegmetÛeer kesâ Yeeie III
recording the transactions are commonly (d) Part I of Schedule II/DevegmetÛeer I kesâ Yeeie II
known as _________.
KeeleeW ceW uesve-osveeW keâe uesKee keâjles meceÙe Devepeeves ceW Ans. (c) : keâcheveer Keelee keâe format Company Act 2013 kesâ
Devegmeej yeveeÙee peelee nw, efpemekeâes DeefOeefveÙece kesâ Devegmeej Part I leLee
keâesF& jeefMe uesKee keâjves mes Ûegkeâ peeleer nw lees Fmes
Schedule III kesâ Devegmeej yeveeÙee peelee nw~
meeceevÙele: ............ peevee peelee nw~
18. Which of the following statement is
(a) frauds/OeeskeâeOeÌ[er
INCORRECT with respect to basic principles
(b) financial shenanigans/JeòeerÙe <e[Ÿev$e issued by SA 200 that govern the auditor's
(c) scams/Ieesšeuee responsibilities whenever an audit is carried
(d) errors/$egefš out?
Sme S 200 Éeje peejer yegefveÙeeoer efmeæevleeW kesâ mecyevOe
Ans. (d) : efkeâmeer Yeer uesKee hegmlekeâ keâes yeveeles meceÙe uesve-osve keâer
ceW efYeVe ceW mes keâewve mee keâLeve ieuele nw pees uesKee
ØeJe=ef° keâjves ceW meeceevÙele: pees ieueleer nesleer nw Gmekeâes $egefš keâne peelee
hejer#eCe kesâ meceÙe uesKee hejer#ekeâ keâer efpeccesoeefjÙeeW keâes
nw~ Fme ØeMve kesâ Devegmeej mener Gòej $egefš nesiee~ keäÙeeWefkeâ $egefš
efveÙebef$ele keâjlee nw?
peeveyetPe keâj veneR nesleer nw~ Ùen keâYeer efmeæebleeW keâer ve peevekeâejer Ùee
(a) The auditor should not obtain knowledge
uesKee $egefš kesâ keâejCe nes peelee nw~
about the client's business to determine the
16. Purchase of computer is recorded as an office nature, timing and the extent of the audit
expense.' The above is regarded as a/an: procedures. /uesKee hejer#ekeâ keâes uesKee hejer#ee
keâchÙetšj keâer Kejero keâes keâeÙee&ueÙeer KeÛex ceW efueKe efoÙee Øeef›eâÙeeDeeW keâer Øeke=âefle, meceÙe Deewj meercee efveOee&efjle keâjves
ieÙee Ghejesòeâ keâes mecePee peeSiee Skeâ:- kesâ efueS «enkeâ kesâ JÙeJemeeÙe kesâ yeejs ceW peevekeâejer veneR
(a) compensating error/#eeflehetjkeâ $egefš Øeehle keâjveer ÛeeefnS~
(b) error of omission/ÛetkeâJeMe $egefš (b) Proper working papers should be maintained
(c) error of commission/ieuele Keeles ceW efueKee peeves keâer by the auditor to evidence the audit
$egefš work./uesKee hejer#eCe keâeÙe& kesâ mee#Ùe kesâ efueS uesKee
(d) error of principle/mewæeefvlekeâ $egefš hejer#ekeâ Éeje keâeÙe& he$eeW keâes lewÙeej keâjvee ÛeeefnS~
30
 (c) The auditor should not disclose the client's 20. Mr. A, an employee, has been provided by his
information to anybody without the client's employer, a motor car of 1.3 litre capacity
permission or under any regulatory which is owned by the employer. The car has
requirement./«eenkeâ keâer Devegceefle kesâ efyevee Ùee efkeâmeer been used for personal as well as office
purpose. Running expenses are paid by the
efveÙeecekeâ DeeJeMÙekeâlee kesâ efyevee uesKee hejer#ekeâ keâes «enkeâ
employer. What will be the value of taxable
keâer metÛeveeDeeW keâes Kegueemee veneR keâjvee ÛeeefnS~ perquisite for the PY 2019-20, assuming that
(d) The auditor should be straightforward, chauffeur facility is not being provided?
honest, sincere and free from any influence efme. A pees efkeâ Skeâ keâce&Ûeejer nQ, Gvekesâ efveÙeesòeâe Éeje
on his audit work./DebkeâMeskeâ keâes Deheves keâeÙe& kesâ Øeefle 1.3 ueer. #ecelee keâer ceesšj keâej Gvns oer ieÙeer nw, efpemes
meerOee meÛÛee, F&ceevoej Je he#eheele jefnle nesvee ÛeeefnS~ Jen Deheves JÙeefòeâiele leLee keâeÙe&ueÙeer keâeÙeeX nsleg ØeÙeesie
Ans. (a) : Auditor Deheves Client kesâ JÙeeheej leLee Øeke=âeffle kesâ yeejs keâjles nQ~ keâej Ûeueeves keâe KeÛe& efveÙeesòeâe Éeje Jenve
ceW peevevee ÛeeefnS~ keäÙeeWefkeâ Debkesâ#ekeâ JÙeeheej kesâ Øeke=âefle kesâ Devegmeej efkeâÙee peelee nw keâj efveOee&jCe Je<e& 2019-20 kesâ efueS
Dehevee Debkesâ#eCe keâeÙe&›eâce lewÙeej keâjlee nw efpememes Gmes Debkesâ#eCe keâeÙe& keâj ÙeesiÙe DevegueeYe keäÙee nesiee, peyeefkeâ [^eFJej keâer
ceW Deemeeveer nesleer nw~ megefJeOee Øeehle veneR ner?
19. Which of the following statement is (a) Rs. 1,600 per month/` 1600 Øeefleceen
INCORRECT? (b) Rs. 2,400 per month/` 2400 Øeefleceen
efvecve ceW mes keâewve-mee keâLeve DemelÙe nw? (c) Rs. 3,300 per month/` 3300 Øeefleceen
(a) Under self-balancing ledger system, only two (d) Rs. 1,800 per month/` 1800 Øeefleceen
ledger accounts are prepared (Debtors Ledger
Ans. (d) : DeeÙekeâj DeefOeefveÙece 1961 kesâ Devegmeej ceesšj heefjueeYe
and Nominal Ledger)/mesuHeâ yewueWefmebie uespej efmemšce
keâer oMee ceW 1800 Øeefle ceen lekeâ keâjcegòeâ neslee nw~ Ùeefo Gmekesâ Thej
kesâ lenle kesâJeue oes uespej lewÙeej efkeâSpeeles nQ ([syešme&
Yegieleeve keâer peeleer nw lees Jen keâjÙeesiÙe nesiee~
uespej Deewj veeefceveue uespej)
21. A Receipts and Payments Account is a
(b) Under self-balancing ledger system, a summary of the _________.
complete trial balance can also be prepared Øeeefhle SJeb Yegieleeve Keelee ............ keâe mebef#ehle ¤he nw~
only taking up the balances of ledger
(a) Trading Account/JÙeeheej Keelee
accounts./mesuHeâ Jewuesefmebie uespej efmemšce kesâ lenle
uespej Keeles kesâ Mes<e keâes ueskeâj Skeâ hetCe& leueheš Yeer (b) Profit and Loss Account/ueeYe-neefve Keelee

lewÙeej efkeâÙee pee mekeâlee nw~ (c) Cash Book without date column/efoveebkeâ jefnle
(c) Debtors Ledger is also known as Sold Ledger
kewâMe yegkeâ
or Sales Ledger, which is maintained for (d) Cash Book with date column/efoveebkeâ meefnle kewâMe
recording personal accounts of trade yegkeâ
debtors./osveoej uespej keâes efyekeâe ngDee uespej Ùee efJe›eâÙe Ans. (c) : Øeehle Deewj Yegieleeve Keelee veieo Keeles keâer lejn lewÙeej
uespej kesâ ¤he ceW Leer peevee peelee nw, efpemes JÙeJemeeefÙekeâ efkeâÙee peelee nw efpeme Øekeâej mes veieo Keeles ceW efJeJejCe keâe@uece,
osveoejeW kesâ JÙeefòeâiele KeeleeW keâes yeveeves kesâ efueS efueKes OevejeefMe keâe@uece oesveeW lejheâ neslee nw~ Gmeer Øekeâej mes Øeehle Deewj
peeles nw~ Yegieleeve Keeles keâe Yeer heâe@jcesš neslee nw~ FmeceW efleefLe keâe keâe@uece veneR
(d) Under self-balancing ledger system, each neslee nw~
ledger is prepared under double entry Receipts and payment A/c
system./mesuHeâ yewuesefmebie uespej efmemšce ceW ØelÙeskeâ uespej (For year ended...........................)
keâjs oesnje ØeefJeef° ØeCeeueer kesâ DeeOeej hej yeveeÙee peelee Receipts Amount Payment Amount
nw~
Ans. (a) : Self Balance ceW 2 mes DeefOekeâ Keelee yeveeÙes peeles nQ~
pewmes Debtor's ledger, Creditor's Ledger, General Ledger
Deeefo yeveeÙes peeles nQ~ Ghejesòeâ ØeMve kesâ Devegmeej efJekeâuhe (a) ieuele 22. Payment of tuition fees to any university,
nw~ keäÙeeWefkeâ (Self Balance) kesâ lenle oes mes DeefOekeâ Keeles yeveeÙes college, school or other educational institution
within India for full -time education for ____ is
peeles nQ~ meeLe ner Fve KeeleeW mes uesKee hegmlekeâeW keâer peeBÛe Deemeeveer mes
eligible to qualify for deduction under Section
mebYeJe nes heeleer nw~ 80C.
31
 Oeeje 80C kesâ Devleie&le Yeejle ceW efkeâmeer efJeÕeefJeÅeeue 25. Which of the following statement is correct?
keâeuespe, mketâue Ùee DevÙe efMe#eCe mebmLeeve ceW hetCe& meceÙe efvecve ceW mes keâewve-mee keâLeve melÙe nw?
efMe#ee Øeehle keâj jns nes, šŸetMeve Megukeâ kesâ Yegieleeve ceW (a) Salaries paid is shown on the credit of the
keâj oelee keâšewleer Øeehle keâjves kesâ efueS DeefOeke=âle nesiee~ Profit and Loss Account but outstanding
salaries (when given in additional
(a) maximum one child/DeefOekeâlece Skeâ yeÛÛee ~ information) is shown on the Liabilities side
(b) maximum two children/DeefOekeâlece oes yeÛÛes~ of the Balance Sheet and is added to salaries
(c) maximum four children/DeefOekeâlece Ûeej yeÛÛes~ in the Profit and Loss Account./Yegieleeve keâj efoÙee
(d) maximum three children/DeefOekeâlece leerve yeÛÛes~ ieÙee Jesleve ueeYe-neefve Keeles kesâ ›esâef[š he#e ceW efueKee
Ans. (b) : DeeÙekeâj DeefOeefveÙece 1961 kesâ Devegmeej keâšewleer keâes
peelee nw, efkeâvleg yekeâeÙee Jesleve (peye Deefleefjòeâ metÛevee oer
80C mes 80U lekeâ efoÙee ieÙee nw~ 80C ceW DeefOekeâlece meercee
ieF& nes) efÛeªs kesâ oeefÙelJe he#e ceW efoKeeÙee peelee nw, Deewj
1,50,000 nw~ efMe#ee hej JÙeÙe DeefOekeâlece 2 yeÛÛeeW lekeâ ceevÙe nw~ ueeYe-neefve Keeles ceW Jesleve ceW pees[Ì efoÙee peelee nw~
(b) Salaries paid is shown on the debit side of the
23. Which of the following statements is profit and Loss Account but outstanding
INCORRECT? salaries (when given in additional
efvecve ceW mes keâewve-mee keâLeve DemelÙe nw? information) is shown on the Assets side of
(a) Income and gains other than sales are written the Balance Sheet and is deducted from
on the credit side of the Profit and Loss salaries in the Profit and Loss account./Yegieleeve
Account/efJe›eâÙe kesâ Deefleefjòeâ keâer DeeÙe Deewj ØeeefhleÙeeb keâj efoÙee ieÙee Jesleve ueeYe-neefve Keeles kesâ [sefyeš he#e ceW
ueeYe-neefve Keeles kesâ ›esâef[š he#e ceW efueKeer peeleer nQ~ efueÙee peelee nw leLee yekeâeÙee Jesleve (peye Deefleefjòeâ metÛevee
(b) Only those revenue expenses and losses oer ieF& nes) efÛeªs kesâ mecheefòe he#e ceW efoKeeÙee peelee nw
which relate to the current year are debited to leLee ueeYe-neefve Keeles ceW Jesleve ceW mes Ieše efoÙee peelee nw~
the Profit and Loss Account/kesâJeue Jele&ceeve Je<e&
(c) Salaries paid is shown on the debit side of the
kesâ JÙeÙe Deewj vegkeâmeeve keâes ner ueeYe-neefve Keeles kesâ [sefyeš Profit and Loss account but outstanding
he#e ceW efueKes peeles nQ~ salaries (when given in additional
(c) Carriage outwards is recorded on the credit information) is shown on the Assets side of
side of the Profit and Loss Account./efveie&le ieeÌ[er the Balance Sheet and is added to salaries in
YeeÌ[e ueeYe-neefve Keeles kesâ ›esâef[š he#e ceW efueKee peelee the Profit and Loss Account/Yegieleeve keâj efoÙee
nw~ ieÙee Jesleve ueeYe-neefve Keeles kesâ [sefyeš he#e ceW efoKeeÙee
(d) The Profit and Loss Account starts with gross peelee nw peyeefkeâ yekeâeÙee Jesleve (peye Deefleefjòeâ metÛevee oer
profit on the credit side or gross loss on the ieF& nes) efÛeªs kesâ mecheefòe he#e ceW efoKeeÙee peelee nw leLee
debit side./ueeYe-neefve KeeleeW keâe ØeejcYe mekeâue ueeYe ueeYe-neefve Keeles ceW Jesleve ceW pees[Ì efoÙee peelee nw~
›esâef[š he#e leLee mekeâle neefve [sefyeš he#e mes neslee nw~ (d) Salaries paid is shown on the debit side of the
Profit and Loss Account but outstanding
Ans. (c) : Carriage outwards Skeâ JÙeÙe nw pees efJe›eâÙe hej
salaries (when given in additional
efkeâÙee peelee nw, Ùen Skeâ DeØelÙe#e JÙeÙe neslee nw~ efpemekeâes ueeYe neefve information) is shown on the Liabilities side
Keeles kesâ [sefyeš he#e ceW efoKeeÙee peelee nw~ of the Balance Sheet and is added to salaries
24. For the Assessment Year 2020-21, in the Profit and Loss Account./Yegieleeve efkeâÙee
_______provides deduction to an individual ieÙee Jesleve ueeYe-neefve Keeles kesâ [sefyeš he#e ceW efoKeeÙee
assessed in respect of interest on loan taken for peelee nw~ peyeefkeâ yekeâeÙee Jesleve (peye Deefleefjòeâ metÛevee oer
higher education. ieF& nes) efÛeªs kesâ oeefÙelJe he#e ceW efoKeeÙee peelee nw leLee
keâj efveOee&jCe Je<e 2020-21 kesâ efueS GÛÛe efMe#ee nsleg ueeYe-neefve Keeles ceW Jesleve ceW pees[Ì efoÙee peelee nw~
efueS ieS $e+Ce hej JÙeÙe kesâ mevoYe& ceW JÙeefòeâiele
Ans. (d) : Jesleve Skeâ DeØelÙe#e JÙeÙe nw, efpemes ueeYe-neefve Keeles kesâ
keâjoelee keâes .............. kesâ lenle keâšewleer Øeehle nesleer nw~
Dr. Side ceW efoKeeÙee peelee nw~ peyeefkeâ Deoòe Jesleve keâes efÛeªs kesâ
(a) Section 80E/Oeeje 80E
oeefÙelJe he#e ceW efoKeeÙee peelee nw leLee Fmekeâes Jesleve ceW peesÌ[keâj
(b) Section 80DDB/Oeeje 80DDB efoKeeÙee peelee nw~
(c) Section 80DD/Oeeje 80DD
26. Which of the following is regarded as a
(d) Section 80EE/Oeeje 80EE Position Statement?
Ans. (a) : DeeÙekeâj DeefOeefveÙece 80C mes 80U lekeâ keâjoeleeDeeW keâes ef vecve ceW mes efkeâmes efmLeefle efJeJejCe kesâ ¤he ceevee peelee nw?
šwkeäme keâšewleer keâer mengefueÙele oslee nw~ 80E kesâ lenle GÛÛe efMe#ee Ùeeveer (a) Balance Sheet/efÛeªe
«espegSMeve/heesmš«espegSMeve/[e@keäšjsš (PHD) keâer heÌ{eF& kesâ GösMÙe mes (b) Profit and Loss Appropriation Account/ueeYe
efueS ieS efMe#ee kesâ $e+Ce hej ÛegkeâeÙes peeves Jeeues yÙeepe hej keâšewleer nw~ Deewj neefve efJeefveÙeespeve Keelee~
32
 (c) Profit and Loss Account/ueeYe-neefve Keelee 29. As per Section 203AA, the Director General of
(d) Trading Account/JÙeeheej Keelee Income Tax (Systems) has to deliver statement
of TDS in ______by 31 July following the
Ans. (a) : efkeâmeer mebmLee keâer efJeòeerÙe eqmLeefle peeveves kesâ efueS Gmekesâ
Financial Year.
efÛeªs keâes osKee peelee nw, DeLee&led efÛeªe mebmLee keâe efJeòeerÙe eqmLeefle Øekeâš
Oeeje 203AA kesâ Devegmeej DeeÙekeâj ceneefveosMekeâ
keâjlee nw~ efÛeªe mebmLee keâe eqmLeefle efJeJejCe neslee nw~
(efmemšce) keâes efJeòeerÙe Je<e& ceW 31 pegueeF& lekeâ ........ ceW
27. Which of the following statement is
INCORRECT? TDS keâe mšsšcesCš osvee neslee nw~
efvecve ceW mes keâewve-mee keâLeve ieuele nw? (a) Form 26 AP/Heâece& 26 AP
(a) It is customer's duty to check the entries and (b) Form 25 AS/Heâece& 25 AS
immediately inform the bank of any error that
(c) Form 26 AS/Heâece& Form 26 AS
he may notice/Ùen «eenkeâ keâe oeefÙelJe nw efkeâ
ØeefJeef°ÙeeW keâer peebÛe keâjs leLee efkeâmeer $egefš kesâ meb%eeve ceW (d) Form 25 AP/Heâece& Form 25 AP
Deeves hej hegjvle yeQkeâ keâes metÛevee os~ Ans. (c) : heâe@ce& 26 AS ceW efkeâmeer keâjoelee kesâ TDS keâe GuuesKe
(b) Bank pass book represents a copy of the efkeâÙee peelee nw~ Fmekeâe GuuesKe DeefOeefveÙece 1961 keâer Oeeje
ledger account of the bank in the books of the 203AA ceW efoÙee ieÙee nw~
customer./yeQkeâ heeme yegkeâ «eenkeâ keâer hegmlekeâeW ceW yeQkeâ
30. j
kesâ uespej Keeles keâer Øeefle nesleer nw~
(c) These days customers can easily access their
FveceW mes keâewve mee keâLeve DemelÙe nw?
bank statement online any time as facilitated (a) j/DeJeefOe kesâ Deble ceW DeeÙe SJeb JÙeÙe Keelee Mes<e keâes Øeeefhle
by net banking/Deepe keâue vesš yeQefkebâie Éeje «eenkeâ SJeb Yegieleeve KeeleeW ceW mLeeveebleefjle keâj efoÙee peelee nw~
yeQkeâ mšsšceCš keâes Deemeeveer mes efkeâmeer Yeer meceÙe osKe (b) j/heBtpeer keâer Øeeefhle Deewj Yegieleeve kesâ meeLe ner jepemJe keâer
mekeâlee nw~ Øeke=âefle keâes Øeeefhle Deewj Yegieleeve KeeleeW ceW ope& efkeâÙee peelee
(d) These days, many bank ATMs have
automated machines where one gets the nw~
passbook updated without any manual (c) j/DeJeefOe kesâ Deble ceW Øeeefhle SJeb Yegieleeve Keeles keâe Mes<e,
intervention/Deepekeâue yengle mes yeQkeâ ATM ceW Øeehle jeskeâÌ[ Deewj Yegieleeve keâer ieF& jeefMe kesâ yeerÛe Deblej
mJeÛeeefuele ceMeerveeW Éeje heemeyegkeâ ........ keâjves keâer keâes oMee&lee nw~
megefJeOee GheueyOe nw~ (d) j/ueeYekeâejer mebie"veeW kesâ ceeceues ceW, ueeYe SJeb neefve Keeves
Ans. (b) : heemeyegkeâ yeQkeâ Éeje yeveeÙee peelee nw leLee FmeceW meYeer kesâ meÂMe ner DeeÙe SJeb JÙeÙe Keelee neslee nw Deewj Fmes
ØeefJeef°Ùee yeQkeâ Éeje efkeâÙee peelee nw~ GheÙeg&òeâ ØeMve ceW efJekeâuhe (b) Gmeer lejerkesâ mes Deenefjle efkeâÙee peelee nw~
ieuele nw~
Ans. (a) : DeeÙe-JÙeÙe Keelee Skeâ veececee$e Keelee nw Fmemes mebmLee keâer
28. If rent is paid for a house situated in Mumbai,
while calculating the exempted value of the DeeÙe hej JÙeÙe keâe DeefOekeâ leLee JÙeÙe hej DeeÙe keâe DeefOekeâ efvekeâeuee
house rent allowance, _______of salary will be peelee nw efpemekeâes efÛeªs kesâ hetBpeer keâes<e ceW peesÌ[e Ùee IešeÙee peelee nw~
considered under Section 10(13A) of the
31. During the year 2019-20, subscription received
Income Tax Act, 1961.
in cash is Rs. 84,000. It includes Rs. 3,200 for
cegbcyeF& ceW efmLele cekeâeve keâe efkeâjeÙee Yegieleeve efkeâÙee pee
the year 2018-19 and Rs. 1,200 for the year
jne nw~ cekeâeve efkeâjeÙee Yeòee kesâ Úgš keâer ieCevee keâjles 2020-21. Also, Rs. 6,000 is still to be received
meceÙe Jesleve keâe DeeÙekeâj DeefOeefveÙece 1961 Oeeje for the year 2019-20. Calculate the amount to
10(13 A) kesâ Devleie&le Jesleve keâe ........ ceevee peelee nw~ be credited to the Income and expenditure
(a) 40 Percent/40 ØeefleMele account in respect of subscription.
(b) 20 Percent/20 ØeefleMele Je<e& 2019-20 kesâ oewjeve vekeâo ceW Øeehle meomÙelee `
(c) 50 Percent/50 ØeefleMele 84,000 nw~ FmeceW Je<e& 2018-19 keâe ` 32000 leLee
(d) 30 Percent/30 ØeefleMele Je<e& 2020-21 keâe ` 1200 Yeer meefcceefuele nw~ meeLe ner
Ans. (c) : DeeÙekeâj DeefOeefveÙece 1961 kesâ Devegmeej - cekeâeve Je<e& 2019-20 keâe ` 6000 DeYeer Yeer Øeehle nesvee
efkeâjeÙee Yeòee Allowance (H.R.A.) keâer oMee ceW Ùeefo efkeâmeer JÙeefòeâ yeekeâer nw~ meomÙelee kesâ mecyevOe ceW DeeÙe Deewj JÙeÙe Keeles
keâe efveJeeme mLeeve cegcyeF&, efouueer, yebiueewj Deeefo ceW nw lees Gmes Jesleve ceW pecee keâer peeves Jeeueer jeefMe keâer ieCevee keâjW~
keâe 50³ keâšewleer efceueleer nw peyeefkeâ DevÙe keâer oMee ceW Jesleve keâe (a) Rs. 88,600 (b) Rs. 84,000
40³ keâšewleer efceueleer nw~ (c) Rs. 90,000 (d) Rs. 85,600
33
Ans. (d) : Calculation of Subscription (Ûevos keâer ieCevee) (b) Direct expenses are written on the debit side
Total Received 84000 of the Trading Account./ØelÙe#e JÙeÙe JÙeeheej Keeles
Less - Outstanding (Previous Year) 3200 kesâ [sefyeš he#e ceW efueKes peeles nQ~
Less - Prepaid (Current Year) 1200 (c) Turnover is written on the credit side of the
79600 Trading Account./kegâue efye›eâer/DeeJele& (Turn over)
Add- Outstanding (Current Year) 6000 JÙeeheej Keeles kesâ ›esâef[š he#e ceW efueKee peelee nw~ Deeiele
Subscription Transfer to income and 85600 ieeÌ[er YeeÌ[e JÙeeheej Keeles kesâ ›esâef[š he#e ceW efueKee peelee
expenditure A/c nw~
32. _________is the examination by the auditor of (d) Freight inwards are written on the credit side
all documentary evidences, which are available of the Trading Account/Deeiele ieeÌ[er YeeÌ[e JÙeeheej
to support the authenticity of the transaction
Keeles kesâ ›esâef[š he#e ceW efueKee peelee nw~
entered in the client's record.
meYeer omleeJespeer mee#ÙeeW keâer Debkesâ#ekeâ Éeje peebÛe ......... Ans. (d) :meYeer ØelÙe#e JÙeÙeeW keâes JÙeeheeefjkeâ Keeles kesâ [sefyeš he#e ceW
nw pees «eenkeâ kesâ efjkeâe[& ceW ope& efkeâS ieS uesve-osve keâer efoKeeÙee peelee nw ÙeneB hej YeeÌ[e Skeâ ØelÙe#e JÙeÙe nw Fme keâejCe
ØeceeefCekeâlee keâe meceLe&ve keâjves kesâ efueS GheueyOe nw~ Fmekeâes JÙeeheeefjkeâ Keeles kesâ [sefyeš he#e ceW efoKeeÙee peelee nw~
(a) Accounting/uesKeebkeâve 35. ______means' an enquiry into the value,
ownership, title, existence, possession and
(b) Book-keeping/yegkeâ-keâerheeRie presence of any charge on the assets'.
(c) Vouching/ØeceeCeve ______ keâe DeLe& cetuÙe, mJeeefcelJe, Meer<e&keâ, DeefmlelJe,
(d) Recording/efjkeâeef[Ëie keâypeeW Deesj mecheefle hej efkeâmeer Megukeâ keâer peebÛe mes neslee
Ans. (c) : Vouching kesâ Devleie&le efkeâmeer JÙeÙe leLee DeeÙe keâer nw~
peeBÛe Gmekesâ jmeeroeW leLee DevÙe mebyebOeer Øehe$e mes peeBÛe efkeâÙee peelee nw~ (a) Ratio analysis/Devegheele efJeMues<eCe
Ùen peeBÛe Ùen ØeceeefCele keâjves kesâ efueS efkeâÙee peelee nw efkeâ JÙeÙe mener (b) Verification/melÙeeheve
leLee GefÛele ™he mes ØeefJeef° efkeâÙee ieÙee nw efkeâ vener pewmes - Jesleve JÙeÙe (c) Recording/efjkeâeef[Ëie
keâes Jesleve mueerhe mes leLee vekeâo yener mes efceueeve efkeâÙee peelee nw~ (d) Book-keeping/yener Keelee
33. On receipt of the bill, which of the following
Ans. (b) : melÙeeheve kesâ Devleie&le mecheefòe hej DeefOekeâej, mJeeefcelJe
entries is made by the payee in his books of
accounts? leLee Gmekeâer Yeeweflekeâ melÙelee keâer peeBÛe keâer peeleer nw Fmekesâ Devleie&le
efvecve ceW mes keâewve-meer ØeefJeef° keâer peeSieer efyeue keâer Øeeefhle mecheefòe kesâ ceeefuekeâevee nkeâ kesâ keâeiepeeleeW keâer peeBÛe keâer peeleer nw~ meeLe
hej Yegieleeve keâlee& Éeje Deheveer uesKee hegmlekeâeW ceW efvecve ceW Jele&ceeve eqmLeefle osKeer peeleer nw~ melÙeeheve mecheefòeÙeeW keâer peeleer nw
mes keâewve-meer ØeefJeef° keâer peeSieer? peyeefkeâ KeÛeeX leLee DeeÙe keâe ØeceeCeve efkeâÙee peelee nw~
(a) Bank Account Dr. Discount Account Dr. To 36. In regard of self balancing system, which one
Bills Receivable Account/j of the following is incorrect?
(b) Drawee Account Dr. To Bank Account/j
mJele: meblegueveMeerue ØeCeeueer (mesuheâ-yewuesefmebie efmemšce)
(c) Drawer Account Dr. To Bills Payable
kesâ meboYe& ceW, FveceW mes keâewve mee keâLeve DemelÙe nw?
Account/j (a) This system helps in preparation of interim
accounts and drafting of final accounts as a
(d) Bills Receivable Account Dr. To
complete trial balance as it can be prepared
Drawee/Maker of the Bill/j
before summation of personal ledger
Ans. (d) : efJeefveceÙe efJehe$e keâes mJeerkeâej keâjves hej Drawer Deheves balance./Ùen ØeCeeueer Debleefjce KeeleeW keâes lewÙeej keâjves
yegkeâ ceW efvecve ØeefJeef° keâjlee nw~ Deewj Debeflece KeeleeW keâes Skeâ hetCe& hejer#eCe Mes<e kesâ ™he ceW
Bills of Receivable A/c Dr. [^eheäš keâjves ceW ceoo keâjleer nw keäÙeeWefkeâ Fmes JÙeefòeâiele
To Drawee A/c Keelee-yener Mes<e kesâ meejebMeve mes henues lewÙeej efkeâÙee pee
(Being B/R Accepted) mekeâlee nw~
34. Which of the following statements is (b) Internal audit system can not be strengthened
INCORRECT? as it is impossible to .......... accuracy of all
efvecve ceW mes keâewve-mee keâLeve DemelÙe nw? books of accounts./Deebleefjkeâ peeBÛe ØeCeeueer keâes
(a) Opening inventory is written on the debit side cepeyetle veneR efkeâÙee pee mekeâlee nw keäÙeeWefkeâ mJeleb$e ™he mes
of the Trading Account./ØeejefcYekeâ mkeâvOe JÙeeheej ØelÙeskeâ yener-Keeves keâer mešerkeâlee peeBÛevevee DemebYeJe neslee
Keeles kesâ [sefyeš he#e efueKee peelee nw~ nw~
34
 (c) Detection of errors becomes very easy it the (c) The auditor has to verify that assets are in the
books of account are maintained under auto possession of the company on the date of the
balancing system./Ùeefo mJele: meblegueveMeerue ØeCeeueer Balance Sheet./Debkesâ#ekeâ keâes melÙeeefhele keâjvee nw efkeâ
kesâ lenle yener-KeeleeW keâe jKejKeeJe efkeâÙee peelee nw, pees efÛeªs keâer efleefLe keâes mecheefleÙeeb keâcheveer kesâ DeefOekeâej ceW nQ~
$egefšÙeeW keâe helee ueieevee yengle Deemeeve nes peelee nw~ (d) The auditor should find out whether any
event after the date of the Balance Sheet has
(d) The system under which each ledger is made
affected any items of assets and
to balance is called a self balancing
liabilities./Debkesâ#ekeâ keâes Ùen osKevee ÛeeefnS efkeâ efÛeªs
system./Jen ØeCeeueer efpemekesâ lenle ØelÙeskeâ yener-Keelee
keâer keâesF& Iešvee mecheefòeÙeeW Je oeefÙeòeeW keâes ØeYeeefJele keâj
keâes meblegueve kesâ efueS yeveeÙee peelee nw, Gmes mJele: jner nw~
meblegueveMeerue ØeCeeueer keâne peelee nw~
Ans. (b) : Ghejesòeâ efJekeâuheeW ceW efJekeâuhe B DemelÙe nw keäÙeeWefkeâ
Ans. (b) : mJele: meblegueveMeerue (Self Balancing) Deevleefjkeâ peeBÛe
Debkesâ#ekeâ keâes mecheefòe keâe melÙeeheve keâjvee DeeJeMÙekeâ nw~ melÙeeheve kesâ
ØeCeeueer keâes cepeyetle keâjleer nw leLee peeBÛe mebYeJe yeveeleer nw~ Fmekesâ
Éeje Debkesâ#ekeâ keâes Ùen %eele keâjves ceW Deemeeveer nesleer nw efkeâ mebmLee kesâ
Devleie&le Skeâ Keeles mes otmejs Keeles keâes peeBÛee pee mekeâlee nw~
heeme pees mebheefòeÙeeB JeemleefJekeâ ™he ceW nw GvneR keâe uesKee hegmlekeâeW ceW
37. The term ........... means, to write off or retain efkeâÙee ieÙee nw~ melÙeeheve kesâ Éeje Debkesâ#ekeâ mebheefòeÙeeW kesâ DeefOekeâej he$eeW
any amount by depreciation of assets value keâer Yeer peeBÛe keâjlee nw~
renewal or diminution in asset value or by 39. In case of resident individuals of age 60 years
providing for any known liability an amount or more, interest on bank fixed deposits
which can not been determined with sufficient qualifies for deduction up to ______under
accuracy. Section 80TTB.
........................’Meyo keâe DeLe& nw- heefjmebheefòe cetuÙe ceW 60 Je<e& Ùee DeefOekeâ DeeÙeg kesâ efveJeemeer JÙeefòeâ keâer efmLeefle
DeJecetuÙeve, veJeerveerkeâjCe Ùee Üeme keâjves kesâ Éeje efkeâmeer ceW, meeJeefOe pecee hej yÙeepe hej .......... lekeâ Oeeje
Yeer jeefMe keâes DeheuesefKele keâjvee yeveeS jKevee, Ùee efkeâmeer 80TTB kesâ Devleie&le keâšewleer DevegcevÙe nw~
Yeer %eele osÙelee kesâ efueS GheueyOe keâjeves kesâ Éeje Jen (a) Rs. 1,00,000/j
jeefMe yeveeS jKevee efpemes heÙee&hle mešerkeâlee kesâ meeLe (b) Rs. 75,000/j
efveOee&efjle veneR efkeâÙee pee mekeâlee nw~ (c) Rs. 1,50,000/j
(a) Income/DeeÙe (d) Rs. 50,000/j
(b) Reserve/efjpeJe& Ans. (d) : 80TTB keâšewleer meerefveÙej efmeefšpeve keâes efceueleer nw
(c) Loss/neefve efpemekeâer DeeÙeg 60 Je<e& Ùee DeefOekeâ nw~ Fme keâšewleer kesâ Devleie&le Ùeefo
efkeâmeer meerefveÙej efmeefšpeve ves keâesF& FD keâjeÙee nw lees Gme hej efceueves
(d) Provision/ØeeJeOeeve
Jeeuee yÙeepe leLee 50,000 DeefOekeâlece oesveeW ceW mes pees keâce nesiee Jen
Ans. (d) : ØeeJeOeeve :- %eele oeefÙelJeeW kesâ efueS yeveeÙee peelee nw, keâšewleer jeefMe nesieer~
efpemekeâes ueeYe efveOee&jCe mes henues yeveeÙee peelee nw, ØeeJeOeeve meYeer 40. Mr. X joins a job on 1-7-2019 (1 July 2019) at a
oMeeDeeW ceW yeveeÙee peelee nw Ûeens mebmLee keâes ueeYe nes Ùee neefve~ pewmes monthly salary of Rs. 30,000. His total salary
osveoejeW hej ØeeJeOeeve, Üeme keâe ØeeJeOeeve~ for PY 2019-20 will be______.
38. With respect to verification, which of the ßeerceeve Skeäme 1-7-2019 (1 pegueeF& 2019) keâes 30,000
following statements is INCORRECT? Øeefle ceen Jesleve hej Skeâ veewkeâjer ceW meefcceefuele nesles nQ~
melÙeeheve kesâ mecyevOe ceW, efvecve ceW mes keâewve-mee keâLeve ieleJe<e& 2019-20 kesâ efueS Gvekeâe kegâue Jesleve ..........
DemelÙe nw? nesiee~
(a) The auditor should confirm that all assets of (a) Rs. 2,70,000/` 2,70,000
the company physically exist on the date of (b) Rs. 3,00,000/` 3,00,000
the Balance Sheet./Debkesâ#ekeâ keâes Ùen megefveef§ele keâjvee (c) Rs. 4,20,000/` 4,20,000
ÛeeefnS efkeâ efÛeªs keâer efleefLe keâes keâcheveer keâer meYeer (d) Rs. 3,60,000/` 3,60,000
mecheeefòeÙeeb Yeeweflekeâ ¤he mes GheefmLele Leer~ Ans. (a) : DeeÙekeâj DeefOeefveÙece kesâ Devegmeej efJeòeerÙe Je<e& 1 DeØewue mes
(b) The auditor is not required to verify whether
31 ceeÛe& lekeâ neslee nw, efpemeceW keâjoelee Deheves DeeÙe keâceelee nw, Gme DeeÙe
the asset is subject to any charge or hej Deieues Je<e& efpemes keâj efveOee&jCe Je<e& keâne peelee nw ceW keâj oslee nw~
lien./Debkesâ#ekeâ keâes mecheefòeÙeeW kesâ efkeâmeer ØeYeej Ùee Fme ØeMve ceW 01-07-2019 mes 31-03-2020 efJeòeerÙe Je<e& nw
OeejCeeefOekeâej ceW nesves keâe mleÙeeheve keâjves keâer Fme efJeòeerÙe Je<e& ceW Mr. X ves 9 ceen DeeÙe keâceeÙeer nw~
DeeJeMÙekeâlee ÙeneR nw~ pees 9 × 30000 = 270000 nw~
35
41. Total amount of deduction is limited up to Oeeje 194meer ceW efveJeemeer "skesâoejeW Deewj Ghe-"skesâoejeW
............. by section 80CCE for the assessment keâes efkeâS ieS Yegieleeve mes œeesle hej keâj keâšewleer keâe
year 2020-21 section 80C, 80CCC and ØeeJeOeeve nw~ efheÚues Je<e& 2019-20 kesâ efueS, "skesâoejeW
80CCD(1)
keâes Yegieleeve hej Oeeje 194meer kesâ lenle šer[erSme keâer oj
Oeeje 80CCE Éeje efveOee&jCe Je<e& 2020-21 kesâ efueS
............nesieer peneb Deeoelee (hesF&) keâesF& JÙeefòeâ Ùee
Oeeje 80C, 80CCC Deewj 80CCD(1) kesâ lenle keâšewleer SÛeÙetSheâ nw~
keâer kegâue jeefMe ................lekeâ meerefcele nw~ (a) 2 percent/2 ØeefleMele
(a) j/1,50,000 ®. (b) 3 percent /3 ØeefleMele
(b) j/2,50,000 ®. (c) 4 percent /4 ØeefleMele
(c) j/2,00,000 ®. (d) 1 percent /1 ØeefleMele
(d) j/3,00,000 ®. Ans. (d) : 194C kesâ lenle Ùeefo keâesF& Yegieleeve "skesâoej Ùee
Ans. (a) : DeeÙekeâj DeefOeefveÙece keâer Oeeje 80CCE Ùen yeleelee nw Ghe"skesâoej keâes efkeâÙee peelee nw lees Gme oMee ceW DeeÙe kesâ œeesle mes
efkeâ Oeeje 80C, 80CCC Deewj 80CCD(1) kesâ Devleie&le kegâue keâšewleer keâer peeleer nw~ pees efvecve Øekeâej nw-
DeefOekeâlece 1,50,000 keâer keâšewleer ner ceevÙe nw~ Ùeefo Fmemes Thej (1) JÙeefòeâ Individual Ùee HUF keâer oMee ceW 1³
efJeefveÙeesefpele efkeâÙee peelee nw lees Jen keâj ÙeesiÙe nesiee~ (2) DevÙe JÙeefòeâ keâer oMee ceW 2³
DeLee&led keâjoelee Éeje 80C, 80CCC Deewj 80CCD(1) kesâ lenled Ùen keâšewleer Skeâ efveOee&efjle jeefMe mes DeefOekeâ Yegieleeve hej
DeefOekeâlece 1,50,000 keâer keâšewleer ues mekeâlee nw~ efkeâÙee peelee nw~
42. An employee is covered under the payment of 44. For the Assessment Year 2020-21, standard
Gratuity Act, 1972. deduction u/s 16(ia) is available from gross
Salary for the purpose of calculating 15 days salary up to:
salary for each completed year of service shall keâj efveOee&jCe Je<e& 2020-21 kesâ efueS mekeâue Jesleve ceW
be the _______. mes Oeeje 16 (ia) kesâ Devleie&le ceevekeâ keâšewleer nesieer:
Skeâ keâce&Ûeejer «esÛÙetšer Yegieleeve ........ 1972 kesâ lenle (a) Rs. 75,000/` 75,000j
keâJej efkeâÙeeieÙee nw~ mesJee kesâ ØelÙeskeâ hetCe&Je<e& kesâ efueS (b) Rs. 40,000/` 40,000j
15 efoveeW kesâ Jesleve keâer ieCevee kesâ GösMÙe kesâ efueS Jesleve (c) Rs. 10,000/` 10,000j
......... nesiee~ (d) Rs. 50,000/` 50,000j
(a) average salary of 5 completed years/5 hetCe& Je<eeX Ans. (d) : DeeÙekeâj DeefOeefveÙece 1961 kesâ Jesleve Meer<e&keâ kesâ
keâe Deewmele Devleie&le DeeÙekeâj keâer ieCevee keâjves kesâ efueS, kegâue Jesleve DeeÙe ceW mes
(b) last drawn salary/Deefvlece Deenefjle Jesleve ceevekeâ (Standard) keâšewleer IešeÙeer peeleer nw pees keâj efveOee&jCe Je<e&
(c) average salary of last 6 months/efheÚues 6 ceeme
2020-21 kesâ efueS 50,000 ®heÙes lekeâ nw~ Fmekesâ DeueeJee
ceveesjbpeve Yeòee leLee jespeieej keâj keâes IešeÙee peelee nw~
keâe Deewmele Jesleve
45. During the Previous Year 2019-20, an assessee
(d) average salary of last 10 months/efheÚues 10
paid insurance premium of Rs. 25,000 on the
ceeme keâe Deewmele Jesleve life of the spouse (policy taken on 1-4-2015 [1
Ans. (b) : keâce&Ûeejer keâes mesJeeefveJe=efòe keâe ueeYe «esÛÙegšer kesâ ™he ceW April 2015] (Assured Value Rs. 2,00,000).
What is the eligible amount qualifying for
efceuelee nw Fmekesâ Devleie&le Gmes ØelÙeskeâ mecheVe Je<e& kesâ efueS 15 efove
deduction under Section 80C for the
keâe Jesleve efoÙee peelee nw, Fme jeefMe keâs efveOee&jCe kesâ efueS keâce&ÛeeefjÙeeW Assessment Year 2020-21?
Éeje Deeqvlece ceen ceW Øeehle Jesleve kesâ 15 efove keâe Jesleve efueÙee peelee iele Je<e& 2019-20 kesâ oewjeve Skeâ keâj oelee Éeje
nw~ Deheves heefle/helveer kesâ ` 25000 peerJeve yeercee ØeerefceÙece
15 keâe Yegieleeve efkeâÙee ieÙee 1-4-2015 [1 DeØewue 2015] keâes
met$e · Deefvlece ceen keâe Jesleve ×
26 yeercee efueÙee ieÙee Lee (yeerefcele cetuÙe ` 200000 nw)
43. Section 194C provides for deduction of tax at keâj efveOee&jCe Je<e& 2020-21 kesâ efueS Oeeje 80C kesâ
source from payments mode to resident Devleie&le efkeâleveer jeefMe keâer keâšewleer Øeehle keâjves ÙeesiÙe nw~
contractors and sub contractors. for the (a) Rs. 5,000/`. 5,000j
previous year 2019-20, the rte of TDS under
(b) Rs. 45,000/` 45,000j
section 194C ............ on payments to
contractors, whether the payee is an individual (c) Rs. 20,000/` 20,000j
HUF. (d) Rs. 25,000/` 25,000j

36
Ans. (c) : DeeÙekeâj DeefOeefveÙece 1961 kesâ Devegmeej Ùeefo keâesF& 48. ______is a piece of substantiating evidence, in
keâjoelee Deheveer DeeÙe keâe kegâÚ jeefMe Dehevee Ùee Deheves helveer, yeÛÛeeW the form of a written record of expenditure,
kesâ peerJeve yeercee keâjeves hej JÙeÙe keâjlee nw lees Gmes Skeâ efveOee&efjle jeefMe disbursement, or completed transaction.
keâer keâšewleer DeeÙe efveOee&jCe ceW oer peeÙesieer~ 80C kesâ Devegmeej, Ùeefo ØeceeCekeâ ............. JÙeÙe, mebefJelejCe Ùee hetCe& uesveosve kesâ
keâjoelee Deheves helveer, yeÛÛeeW keâe peerJeve yeercee keâjlee nw lees Gmekeâer efueefKele efjkeâe[& kesâ ¤he ceW heg° keâjves Jeeues mee#Ùe keâe
keâšewleer keâer jeefMe kegâue yeerefcele jeefMe (Assured value) kesâ 10³ mes Skeâ šgkeâÌ[e nw~
DeefOekeâ vener nesiee pees 1-4-2012 kesâ yeeo mes ueeiet nw~ Fme ØeMve (a) A voucher/ØeceeCekeâ
2,00,000 ×10 (b) Investigation/peebÛe-heÌ[leeue
ceW 80C kesâ lenle keâšewleer keâer jeefMe = 20,000 nw~
100 (c) Accounting/uesKeebkeâve
46. Which of the following expenses should NOT
become part of cost of the asset for the purpose (d) Auditing/Debkesâ#eCe
of calculating depreciation? Ans. (a) : JeeGÛej :- Jen mee#Ùe Øehe$e nw efpemekesâ DeeOeej hej uesKee
Üeme keâer ieCevee kesâ GösMÙe mes efvecve KeÛeeX ceW mes efkeâmes hegmlekeâeW ceW uesKee efkeâÙee peelee nw~ DeLee&le JeeGÛej Jen jmeero nw efpemeceW
mecheefòe keâer ueeiele keâe Yeeie veneR nesvee ÛeeefnS~ OevejeefMe, efoveebkeâ leLee Øeehle ceeue (Goods) keâe efJeJejCe efoÙee jnlee
(a) Initial delivery and handling costs/ØeejefcYekeâ nw~ JeeGÛej mee#Ùe Øehe$e neslee nw~ efpemekeâer meneÙelee mes hegmlekeâeW ceW
ef[ueJejer leLee nwC[efuebie ueeiele~ efueKes ieÙes uesveosveeW keâe melÙeeheve efkeâÙee peelee nw~
(b) Costs of site preparation/meeFš lewÙej keâjves keâer
49. It is necessary to prepare its incomes
ueeiele expenditure account and balance sheet
(c) Costs of staff training/mšeHeâ ØeefMe#eCe keâer ueeiele~ according to ............ to the non profit
(d) Installation and assembly costs/mLeehevee Deewj organisation registered under section 8 of the
Smescyeueer Deewj Smescyeueer ueeiele~ companies act 2013.
Ans. (c) : mecheefòe hej Üeme Gmekesâ hegmlekeâerÙe cetuÙe hej ueieeÙee peelee kebâheveer DeefOeefveÙece, 2013 keâer Oeeje 8 kesâ Debleie&le
nw, mLeeÙeer mecheefòe keâer ueeiele ceW efkeâmeer Yeer mebmLee Éeje Deheves hebpeerke=âle iewj-ueeYekeâejer mebie"veeW keâes .............kesâ
keâce&ÛeeefjÙeeW keâer oer ieÙeer ØeefMe#eCe ueeiele keâes vener peesÌ[e peelee nw~ Devegmeej Deheves DeeÙe SJeb JÙeÙe Keeles Deewj yewueWme Meerš
keäÙeeWefkeâ Fmemes mecheefòe kesâ cetuÙe ceW Je=efæ vener nesleer nw~ lewÙeej keâjvee DeeJeMÙekeâ nw~
47. Which statement is correct from the following? (a) Schedule III of companies act 2013 /kebâheveer
FveceW mes keâewve mee keâLeve melÙe nw? DeefOeefveÙece, 2013 keâer DevegmetÛeer III
(a) TW basic objective of the audit changes with (b) Schedule IV of companies act 2013/kebâheveer
respect to the nature of an entity/efkeâmeer mebmLee keâer
DeefOeefveÙece, 2013 keâer DevegmetÛeer IV
Øeke=âefle kesâ meboYe& ceW ceW Dee@ef[š keâe cetue GösMÙe heefjJeefle&le
nes peelee nw~ (c) Schedule I of companies act 2013/kebâheveer
(b) The basic objective of the audit changes with DeefOeefveÙece, 2013 keâer DevegmetÛeer I
respect to the form of an entity/efkeâmeer mebmLee kesâ (d) Schedule II of companies act 2013/kebâheveer
mJe™he kesâ meboYe& ceW Dee@ef[š keâe cetue GösMÙe heefjJeefle&le DeefOeefveÙece, 2013 keâer DevegmetÛeer II
nes peelee nw~ Ans. (a) : keâcheveer DeefOeefveÙece 2013 keâer Oeeje 8 ceW Gme keâcheveer
(c) The basic objective of the audit changes with keâe GuuesKe efkeâÙee ieÙee nw, efpemekeâe GösMÙe iewj-ueeYe neslee nw~ Fme
respect to the size of an entity/efkeâmeer mebmLee kesâ
keâcheveer kesâ efJeòeerÙe efJeJejCe keâe Format DeefOeefveÙece 2013 keâer
Deekeâej kesâ meboYe& ceW Dee@ef[š keâe cetue GösMÙe heefjJeefle&le
nes peelee nw~ DevegmetÛeer III ceW efoÙee ieÙee nw~
(d) No any changes in basic objective of the audit 50. A sale of Rs. 400 made to Gautam was
with respect of the nature form or size of an correctly entered in the Sales Day Book but
entity./efkeâmeer mebmLee keâer Øeke=âefle, Deekeâej Ùee mJe™he kesâ wrongly posted to the debit of Ram as Rs. 40.'
meboYe& ceW Dee@ef[š kesâ cetue GösMÙe ceW keâesF& heefjJele&ve veneR What is the journal entry to rectify the above
neslee nw~ error, using a Suspense Account?
Ans. (d) : Debkesâ#eCe keâe cetuÙe GösMÙe mebmLee kesâ uesKee hegmlekeâeW keâer ` 400 keâe ceeue ieewlece keâes yesÛee ieÙee efpemekeâer ØeefJeef°
melÙelee keâer peeBÛe keâjvee leLee Gmemes mebmLee keâer mener efJeòeerÙe eqmLeefle keâe efJe›eâÙe yener ceW mener lejerkesâ ngF&, hejvleg ieueleer mes jece kesâ
helee keâjvee neslee nw~ mebmLee kesâ Deekeâej, Øeke=âefle leLee mJe™he keâe [sefyeš ceW ` 40 efueKe efoÙee ieÙee~
Debkesâ#eCe kesâ GösMÙe hej keâesF& ØeYeeJe veneR heÌ[lee nw~ Debkesâ#eCe mes GÛevle Keeles keâe ØeÙeesie keâjles ngS Gòeâ keâer mebMeesefOele
KeeleeW keâe GefÛele leLee mener Øemlegefle nesleer nw~ peve&ue ØeefJeef° keäÙee nesieer?
37
 (a) Suspense A/c Dr. 400 to Ram A/c 40 To (c) Opening stock + Net Purchases + Direct
Gautam A/c 360/j Expenses + Closing Stock = Cost of Gods
(b) Ram A/c Dr. 400 To Gautam A/c 40 To Sold/ØeejefcYekeâ jnefleÙee – Megæ ›eâÙe ± ØelÙe#e JÙeÙe ±
Suspense A/c 360/j Deefvlece jnefleÙee · efJe›eâÙe ceeue keâer ueeiele
(c) Gautam A/c Dr. 400 Ram A/c Dr. 40 To (d) Opening Stock + Net Purchases + Direct
Suspense A/c 400/j Expenses + Closing Stock = Cost of Goods
(d) Gautam A/c Dr. 400 To Ram A/c 40 To Sold/ØeejefcYekeâ jnefleÙee ± Megæ ›eâÙe ± ØelÙe#e JÙeÙe ±
Suspense A/c 360/j Deefvlece jnefleÙee · efJe›eâÙe ceeue keâer ueeiele
Ans. (d) : Gautam A/c Dr. 400 Ans. (b) : efJe›eâer keâer ieÙeer ceeue keâer ueeiele ·
To Ram A/c 40
ØeejefcYekeâ mše@keâ + Megæ ›eâÙe + ØelÙe#e JÙeÙe – Deefvlece mše@keâ
To Suspense A/c 360
Note - Net Purchase = Total Purchase - Purchase
Note :- Suspense A/c keâes Trail Balance ceW
Return
nmleevleefjle keâj efoÙee peelee nw~
54. Which of the following is NOT a characteristic
51. As per ___________________depreciation is of a Bill of Exchange?
the systematic allocation of the depreciable
amount of an asset over its useful life.
efvecve ceW mes keâewve efJeefveÙece efyeue keâe cegKÙe iegCe veneR nw?
efkeâmeer mecheefòe kesâ GheÙeesieer peerJeve hej Üeme ÙeesiÙe jeefMe (a) Bill of Exchange must be in writing./efJeefveÙece
keâe .......... kesâ Devegmeej cetuÙe Üeme keâe JÙeJeefmLele efyeue efueefKele nesvee ÛeeefnS
DeeJebšve nw~ (b) Bill of Exchange must be dated/efJeefveÙece efyeue
(a) Schedule II to the Companies Act, efoveebefkeâle nesvee ÛeeefnS~
2013/Decheveer DeefOeefveÙece 2013 keâer DevegmetÛeer II (c) The Promise to pay must always be
(b) Schedule I to the Companies Act, 2013/]keâcheveer conditional/Yegieleeve keâjves keâe Jeeoe ncesMee meMele&
DeefOeefveÙece 2013 keâer DevegmetÛeer I nesvee ÛeeefnS~
(c) Schedule IV to the Companies Act, (d) Bill of Exchange should be properly
2013//]keâcheveer DeefOeefveÙece 2013 keâer DevegmetÛeer IV stamped./efJeefveÙece efyeue hej "erkeâ mes cegnj ueieer jnveer
(d) Schedule III to the Companies Act, ÛeeefnS~
2013//]keâcheveer DeefOeefveÙece 2013 keâer DevegmetÛeer III
Ans. (c) : efJeefveceÙe efJehe$e Skeâ Mele& jefnle Øehe$e nw~ DeLee&le Ghejesòeâ
Ans. (a) : efkeâmeer mLeeÙeer mecheefòe kesâ peerJevekeâeue ceW Üeme keâe ØeMve ceW efJekeâuhe (c) ceW Mele&meefnle efoÙee nw pees heefjYee<ee kesâ Devegmeej
DeeJebšve keâes keâcheveer DeefOeefveÙece 2013 kesâ meejCeer II ceW yeleeÙee ieÙee ieuele nw DeLee&le Ùen efJeefveceÙe efJehe$e keâer efJeMes<elee vener nw~
nw~ Fme schedule keâes DeefOeefveÙece keâer Oeeje 123 ceW efoÙee ieÙee nw~
55. As per __________it is compulsory for
52. _______deals with 'Objectives and Scope of companies and firms to file a return of income
audit of financial Statements.' or loss for every Previous year on or before the
_______efJeòeerÙe efJeJejCeeW kesâ GösMÙe SJeb keâeÙe& #es$e mes due date in the prescribed form.
mecyeefvOele nw~ ............ kesâ lenle Skeâ efveOee&efjle Heâece& ceW keâcheveer Deewj
(a) SA 500/Sme S 500 (b) SA 400/Sme S 400 Heâce& keâes Deheves eÙe Ùee vegkeâmeeve keâe ØelÙeskeâ iele Je<e& ceW
(c) SA 200/Sme S 200 (d) SA 300/Sme S 300 Yegieleeve efleefLe hej Ùee Gmemes hetJe& efjšve& HeâeFue keâjvee
Ans. (c) : Debkesâ#eCe ceeheoC[ 200 (SA200) ceW Debkesâ#eCe kesâ DeeJeMÙekeâ nw~
GösMÙe leLee #es$e keâes yeleeÙee ieÙee, ceehe oC[ SA200 Ùen yeleelee nw (a) Section 139(1)/Oeeje 139(1)
efkeâ Debkesâ#ekeâ keâes keäÙee-keäÙee keâjvee nw, leLee Gmekeâe efJeòeerÙe efJeJejCe hej (b) Section 129(1)/Oeeje 129(1)
keâneB lekeâ #es$e efveOee&efjle nw~
(c) Section 159(1)/Oeeje 159(1)
53. Which of the following statements is correct?
(d) Section 149(1)/Oeeje 149(1)
efvecve ceW mes keâewve-mee keâLeve melÙe nw?
(a) Opening Stock + Net Purchases - Direct Ans. (a) : DeeÙekeâj DeefOeefveÙece 1961 keâer Oeeje 139 ceW yeleeÙee
Expenses - Closing Stock = Cost of Goods ieÙee nw efkeâ Fvekeâer keâcheveerÙeeW leLee HeâceeX keâes Deheveer Skeâ efJeJejCeer
Sold/ØeejefcYekeâ jnefleÙee ± ›eâÙe – ØelÙe#e JÙeÙe – (Return) Yejvee DeeJeMÙekeâ nw, Ûeens ueeYe (DeeÙe) nes Ùee neefve pees
Deefvlece jnefleÙee · efJe›eâÙe ceeue keâer ueeiele DeeÙekeâj DeefOeefveÙece ceW efveOee&efjle efleefLe mes hetJe& Yejvee DeeJeMÙekeâ nw~
(b) Opening Stock + Net Purchases + Direct 56. _______is a commonly followed method of
Expenses - Closing Stock = Cost of Goods misappropriation of cash by concealing cash
Sold/ØeejefcYekeâ jnefleÙee ± Megæ ›eâÙe ± ØelÙe#e JÙeÙe – shortages and covering them through
Deefvlece jnefleÙee · efJe›eâÙe ceeue keâer ueeiele recoveries from another customer.
38
 ......... vekeâoer keâer keâceer keâes Úgheekeâj Deewj efkeâmeer DevÙe Ùeefo efkeâmeer JÙeefòeâ kesâ heeme hewve veneR nw Deewj Fme efveÙece
«eenkeâ mes Jemetueer kesâ ceeOÙece mes Gvns keâJej keâjves vekeâoer (Oeeje 139A) ceW efveefo&° keâesF& Yeer uesveosve efve<heeefole
keâe og¤heÙeesie keâe Skeâ meeceevÙe ¤he mes heeueve efkeâÙee keâjlee nw, lees Jen cegefõle ™he ceW Ùee Fueskeäš^e@efvekeâ ™he mes
peeves Jeeuee lejerkeâe nw~ Ssmes uesveosve kesâ efJeJejCe osleg ngS ..................ceW Skeâ
(a) Teeming and Lading/šerefcebie Deewj uesef[bie (Yejvee Iees<eCee keâjsiee~
Deewj ueoevee) (a) Form no. 60/heâe@ce& meb. 60
(b) Accounting and Investigation/uesKeebkeâve Deewj (b) Form no. 40/heâe@ce& meb. 40
peeBÛe heÌ[leeue (c) Form no. 70/heâe@ce& meb. 70
(c) Book-keeping and Accounting/yener-Keelee heæefle (d) Form no. 50/heâe@ce& meb. 50
Deewj uesKeebkeâve Ans. (a) : Form 60 Skeâ Øekeâej keâe Iees<eCeehe$e neslee nw, FmeceW
(d) FIFO and LIFO/HeâerHeâes Deewj ueerHeâes Debkesâ#ekeâ keâes Deheves veece, helee meefnle Fme yeele keâer peevekeâejer osveer
Ans. (a) : šerceeRie leLee ueeref[bie Éeje vekeâo keâer nsj Hesâj keâes mener nesleer nw efkeâ Gmekesâ heeme PAN No. vener nw~ PAN No. ve nesves kesâ
efkeâÙee pee mekeâlee nw~ FmeceW Skeâ ieyeve keâes Úgheeves kesâ efueS otmejs keâejCe keâes oMee&vee heÌ[lee nw~ Ùeefo PAN No. kesâ efueS DeeJesove vener
uesveosve keâe meneje efueÙee peelee nw leLee otmejs keâes Úgheeves kesâ efueS efkeâÙee nw lees Gmes Gme Heâece& ceW Deheveer DeeÙe (Income) yeleevee neslee
leermejs keâe~ Ùen Øeef›eâÙee leye lekeâ DeveJelejle peejer jnleer nw peye lekeâ nw~
efkeâ uesKeekeâej keâer ieueleer meeJe&peefvekeâ veneR nes peeleer~ 59. Where educational institutional is maintained
57. Which one of following is incorrect? and owned by the employer, cost of such
FveceW mes keâewve mee keâLeve DemelÙe nw? education in a similar institution in or near the
(a) In the audit, accounts and records does not locality minus amount recovered from the
verify ture and fair/uesKee-hejer#ee (Dee@ef[š) ceW, employee would not be regarded as a
perquisite if the value of benefit per child does
KeeleeW Deewj DeefYeuesKeeW keâes melÙeehetCe& Deewj efve<he#e {bie mes NOT exceed________.
melÙeeefhele veneR efkeâÙee peelee nw~ peneB Mew#eeefCekeâ mebmLeeve keâe jKejKeeJe Deewj mJeeefcelJe
(b) Audit is conducted in accordance with efveÙeesòeâe Éeje efkeâÙee peelee nw, Gmeer lejn kesâ mebmLeeve ceW
generally accepted auditing principles.
/meeceevÙele: mJeerke=âle uesKee-hejer#ee efmeæebleeW kesâ Devegmeej
Ùee Gmekesâ Deeme-heeme Ssmeer efMe#ee keâer ueeiele keâes
uesKee-hejer#ee mebÛeeefuele keâer peeleer nQ Iešekeâj keâce&Ûeejer mes Jemetue keâer ieF& jeefMe keâes DevegueeYe
(c) An auditor shall evalute accounting records kesâ ¤he ceW veneR ceevee peeSiee Ùeefo Øeefle yeÛÛes uee keâe
primarily on the basis of solid evidence/Skeâ cetuÙe ........... mes DeefOekeâ veneR nw~
uesKee-hejer#ekeâ (Dee@ef[šj) cegKÙele: "esme mee#Ùe kesâ DeeOeej (a) Rs. 5,000 per month/j
hej uesKeebkeâve DeefYeuesKeeW keâe cetuÙeebkeâve keâjsiee~ (b) Rs. 12,000 per month/j
(d) In statutory audit the scope of work is (c) Rs. 1,000 per month/j
determined by the relevant law and in case of (d) Rs. 3,000 per month/j
private audit (e.g management audit) it is
done by the client./meebefJeefOekeâ uesKee-hejer#ee ceW, Ans. (c) : Ùen DevegueeYe (Perquisite) Øeefle yeÛÛes hej 1000 Øeefle
keâeÙe&#es$e keâe efveOee&jCe mebyebefOele keâevetve Éeje efkeâÙee peeleeceen mes DeefOekeâ vener efoÙee peeÙesiee~ Ùeefo Ùen ueeYe 1000 Øeefle ceen
nw, Deewj efvepeer uesKee-hejer#ee (pewmes ØeyebOeve uesKee-hejer#ee) Øeefle yeÛÛes mes DeefOekeâ neslee nw, lees Gme oMee ceW DeeefOekeäÙe jeefMe keâes
kesâ ceeceues ceW Ùen keäueeFbš Éeje efkeâÙee peelee nw~ ‘Jesleve Meer<e&keâ’ DeeÙe ceW Meeefceue keâj efueÙee peeÙesiee DeLee&led Jen
Ans. (a) : uesKee-hejer#ee ceW KeeleeW Deewj DeefYeuesKeeW keâer melÙeleehetCe&
DeeefOekeäÙe DeeÙe keâj ÙeesiÙe nesieer~ Je<e& keâe (1000 × 12 = `12000)
peeBÛe keâer peeleer nw~ meeLe ner mecheefòeÙeeW keâe melÙeeheve efkeâÙee peelee nw~ 60. Which of the following statement is correct?
Debkesâ#eCe kesâ Devleie&le KeeleeW ceW efueKes ieÙes OevejeefMe keâer melÙelee keâe FveceW mes keâewve mee keâLeve DemelÙe nw?
hejer#eCe ØeceeCekeâ (Voucher) kesâ DeeOeej hej efkeâÙee peelee nw~ (a) Detection and prevention of error & fraud
Debkesâ#ekeâ Ùen osKelee nw efkeâ uesKee hegmlekeâeW ceW efkeâÙee ieÙee uesKee secondary objective. /$egefšÙeeW Deewj OeesKeeOeÌ[er keâer
uesKeebkeâve ceeveoC[eW (IAS) kesâ Devegmeej efkeâÙee ieÙee nw efkeâ vener~ peeBÛe Deewj jeskeâLeece efÉleerÙekeâ GösMÙe nQ~
(b) Accounting (Auditing) objectives can be
58. If a person does not hold a PAN and ......... any
classified into two parts: 1. Primary
transition .......... to in this rule (section 139 A),
giving details of such transaction either in objectives, 2-secondary objective/uesKeebkeâve
printed form or electronically, will announce in (Dee@ef[efšbie) kesâ GösMÙeeW keâes YeeieeW ceW Jeieeake=âle efkeâÙee pee
............ . mekeâlee nw; 1. ØeeLeefcekeâ GösMÙe 2. efÉleerÙekeâ GösMÙe~
39
 (c) Primary objective also called contingency Ans. (d) : efJeosMeer MeeKee Éeje Üeme keâer jeefMe keâes ÂMÙe mecheefòe keâes
objectives./ØeeLeefcekeâ GösMÙeeW keâes Deekeâefmcekeâ GösMÙe ›eâÙe keâjves keâer efleefLe kesâ efove Jeeues efJeefveceÙe oj mes Üeme keâer jeefMe keâes
Yeer keâne peelee nw~ efvekeâeuee peelee nw~
(d) Primary objectives of the auditor to reported
the owners whether he balance sheet gives a 62. Which of the following is not a technique of
true and fair view of the position of the verification?
company or not./uesKee-hejer#ekeâeW (Dee@ef[šjeW) keâe FveceW mes keâewve melÙeeheve keâer Skeâ lekeâveerkeâ veneR nw?
ØeeLeefcekeâ GösMÙe mJeeefceÙeeWs keâes Ùen efjheesš& keâjvee nw efkeâ (a) Inspection /efvejer#eCe (FbmheskeäMeve)
yewueWme Meerš mes kebâheveer keâer efmLeefle kesâ yeejs ceW mener Deewj (b) Beyond budgeting/efyeDee@v[ yepeefšbie
efve<he#e Âef°keâesCe efceuelee nw Ùee veneR~ (c) Observation/DeJeueeskeâve (Dee@ypeJexMeve)
Ans. (c) : Debkesâ#eCe kesâ GösMÙe keâes oes YeeieeW ceW yeebše ieÙee nw - (1) (d) Confirmation/hegef° (kebâhece&sMeve)
ØeeLeefcekeâ, (2) efÉleerÙekeâ~ Ans. (b) : melÙeeheve mecheefòeÙeeW keâer DeefOekeâebefMelee, Yeeweflekeâ leLee
efÉleerÙekeâ GösMÙe keâes Deekeâeqmcekeâ GösMÙe keânles nQ~ Debkesâ#eCe keâe mJeeefcelJe keâer peeBÛe nesleer nw~ Fmekesâ Devleie&le (1) efvejer#eCe, (2)
ØeeLeefcekeâ GösMÙe efJeòeerÙe efJeJejCe Deewj KeeleeW keâer peeBÛe keâjvee neslee nw~
DeJeueeskeâve, (3) mecheefòeÙeeW keâer hegef°, efkeâ peeleer nw, Ghejesòeâ ØeMve ceW
peyeefkeâ meneÙekeâ GösMÙe ceW mebmLeeve kesâ keâce&ÛeeefjÙeeW Éeje efkeâÙes ieÙes
efoÙee ieÙee efyeDee@v[ yepeefšbie melÙeeheve keâe keâece vener nw~
Úue keâheš keâe helee ueieevee Deewj GvnW jeskeâvee, ØeyevOekeâeW keâes meueen
63. Which of the following is incorrect?
osvee Meeefceue nw~
FveceW mes keâewve mee keâLeve DemelÙe nw?
61. Which of the following statements is correct?
efvecve ceW mes keâewve-mee keâLeve melÙe nw? (a) When the Bank Reconciliation statement is
initiated with a favorable balance (debit) as
(a) If asset of an integral foreign operation is
per the cash book, the income received
carried at cost, cost and depreciation of
tangible fixed assets is translated at average directly by the bank will be added./peye jeskeâÌ[
exchange rate./Ùeefo Skeâ DeefYeVe efJeosmeer heefjÛeeueve yener kesâ Devegmeej Devegketâue Mes<e ([sefyeš) kesâ meeLe yeQkeâ
keâer mecheefòe keâes ueeiele hej ues peeÙee peelee nw, lees cetle& meceeOeeve efJeJejCe Meg® efkeâÙee peelee nw, lees yeQkeâ Éeje meerOes
DeÛeue mecheefòeÙeeW keâer ueeiele Deewj cetuÙe Üeme keâe Deewmele Øeehle DeeÙe keâes pees[Ì e peeSiee~
efJeefveÙece oj hej DevegJeeo efkeâÙee peelee nw~ (b) When bank reconciliation statement is
(b) If asset of an integral foreign operation is initiated with a cash book fovorable balance
carried at cost, cost and depreciation of (debit), a checque deposited by a customer
tangible fixed assets is translated at closing directly with the bank will be added./peye jeskeâÌ[
exchange rate./Ùeefo Skeâ DeefYeVe efJeosMeer heefjÛeeueve yener kesâ Devegmeej Devegketâue Mes<e ([sefyeš) kesâ meeLe yeQkeâ
keâer mecheefle keâes ueeiele hej ues peeÙee peelee nw lees cetle& meceeOeeve efJeJejCe Meg® efkeâÙee peelee nw, lees Skeâ «eenkeâ
DeÛeue mecheeefleÙeeW keâer ueeiele Deewj cetuÙe Üeme keâes Éeje meerOes yeQkeâ ceW pecee efkeâÙee ieÙee Ûeskeâ pees[Ì e peeSiee~
Deefvlece efJeefveÙece oj hej DevegJeeo efkeâÙee peelee nw~ (c) When a bank Reconciliation statement is
(c) If asset of an integral foreign operation is initiated with a favorable balance (debit) as
carried at cost, cost and depreciation of per the cash book checque issued but not
tangible fixed assets is translated at opening
presented will be added./peye jeskeâÌ[ yener kesâ
exchange rate./Ùeefo Skeâ DeefYeVe efJeosMeer heefjÛeeueve
Devegmeej Devegketâue Mes<e ([sefyeš) kesâ meeLe yeQkeâ meceeOeeve
keâer mecheefòe keâer ueeiele Deewj cetuÙe Üeme keâes ØeejefcYekeâ
efJeJejCe Meg® efkeâÙee peelee nw, lees peejer efkeâS ieS efkeâvleg
efJeefveÙece oj hej DevegJeeo efkeâÙee peelee nw~
(d) If asset of an integral foreign operation is
Øemlegle veneR ngS Ûeskeâ keâes peesÌ[e peeeSiee~
carried at cost, cost and depreciation of (d) When a Bank reconciliation statement is
tangible fixed assets is translated at exchange initiated with a favorable balance (debit) as
rate at the date of purchase of asset./Ùeefo Skeâ per the cash book checque drown but not
DeefYeVe efJeosMeer heefjÛeeueve keâer mecheefòe keâes ueeiele hej ues ........... will be added./peye jeskeâÌ[ yener kesâ Devegmeej
peeÙee peelee nw lees cetle& DeÛeue mecheefòeÙeeW keâer ueeiele Deewj Devegketâue Mes<e ([sefyeš) kesâ meeLe yeQkeâ meceeOeeve efJeJejCe
cetuÙe Üeme keâes mecheefòe keâer ›eâÙe efleefLe keâer efJeefveÙece oj Meg® efkeâÙee peelee nw, lees pecee efkeâS ieS efkeâvleg
hej DevegJeeo efkeâÙee peelee nw~ meceeMeesefOele (efkeäueÙej) veneR ngS Ûeskeâ keâes pees[Ì e peeSiee~
40
Ans. (d) : peye yeQkeâ meceeOeeve efJeJejCe (BRS) keâes jeskeâÌ[ yener kesâ into two types: (a) Integral Foreign
Dr. Balance mes Meg™ efkeâÙee peelee nw lees pecee efkeâÙee ieÙee efkeâvleg Operation, (b) Non-Integral Foreign
Operation./uesKeebkeâve kesâ ØeÙeespeve kesâ efueS
S Sme 13
meceeMeesefOele veneR ngDee (Cheque Deposit but not clear) 'Cash
book' ceW IešeÙee peelee nw, Fme keâejCe efJekeâuhe (d) ieuele nw~
(mebMeesefOele 2003) efJeosMeer MeeKeeDeeW keâes oes YeeieeW ceW
keâjlee nw: De Dee@hejsMeve (ye) vee@ve-FbefCš«eue Heâe@jve
64. As per______of the Companies Act, 2013, the
person appointed as an auditor of a company Dee@hejsMeve
shall sign the auditor's report or sign or certify (d) For the purpose of Accounting, AS 11
any other document of the company, in (revised 2003) classifies the foreign branches
accordance with the provisions of Section into two types: (a) Integral Foreign
141(2) Operation, (b) Non-Integral Foreign
keâcheveer DeefOeefveÙece 2013 keâer Oeeje ......... kesâ Operation. w/uesKeebkeâve kesâ ØeÙeespeve kesâ efueS S Sme
Devegmeej, Skeâ JÙeefòeâ pees efkeâ efkeâmeer keâcheveer ceW Dekesâ#ekeâ 11 (mebMeesefOele 2003) efJeosMeer MeeKeeDeeW keâes oes YeeieeW
kesâ ¤he ceW efveÙegòeâ nw, Oeeje 141(2) kesâ ØeJeOeeveeW kesâ ceW Jeieeake=âle keâjlee nw; (De) FbefCš«eue Heâe@jsve Dee@hejsMeve
Devegmeej Dekesâ#eCe ØeefleJesove hej nmlee#ej Ùee keâcheveer kesâ (ye) vee@ve FefCšie3ue Heâe@jsve DeehejsMeve~
efkeâmeer DevÙe omleeJespe hej nmlee#ej keâe ØeceeFcele keâjsiee~ Ans. (d) : uesKeebkeâve ceeveob[ 11 ceW yeleeÙee ieÙee nw efkeâ efJeosMeer
(a) Section 142/Oeeje 142 MeeKeeSB oes Øekeâej keâer nesleer nw~
(b) Section 144/Oeeje 144 1. IFO (Integral Foreign Operation)
(c) Section 145/Oeeje 145 2. NIFO (Non-Integral Foreign Operation)
(d) Section 143/Oeeje 143 66. Which of the following statements is
INCORRECT?
Ans. (c) : keâcheveer DeefOeefveÙece 2013 keâer Oeeje 145 kesâ Devegmeej
pees JÙeefòeâ Debkesâ#ekeâ kesâ ™he ceW efveÙegòeâ efkeâÙee peelee nw Gmes Debkesâ#eCe efvecveebefkeâle ceW mes keâewve-mee keâLeve DemelÙe nw?
efjheesš& hej nmlee#ej keâjves heÌ[les nw~ meeLe ner Gmemes mecyeefvOele (a) Audit is an intelligent and critical
examination of the books of accounts of
omleeJespeeW hej Yeer Debkesâ#ekeâ keâe nmlee#ej neslee nw~
business./Debkesâ#eCe, JÙeJemeeÙe kesâ uesKee hegmlekeâeW keâer
65. With respect to accounting for foreign
yegefæceòeehetCe& leLee cenlJehetCe& hejer#eCe nw~
branches, which of the following statement is
correct? (b) Audit is done with the help of vouchers,
efvecve ceW mes keâewve-mee keâLeve efJeosMeer MeeKeeDeeW kesâ documents, information and explanation
received from the clients./Debkesâ#eCe «eenkeâes mes
uesKeebkeâve kesâ mevoYe& ceW melÙe nw?
Øeehle ØeceeCekeâeW, omleeJespeeW, metÛeveeDeeW leLee mhe°erkeâjCe
(a) For the purpose of accounting, AS 12
(revised 2003) classifies the foreign branches keâes meneÙelee mes efkeâÙee peelee nw~
into two types: (a) Integral Foreign (c) Audit is done by a dependent qualified
Operation, (b) Memorandum Foreign person/Debkesâ#eCe Skeâ Deeefßele ÙeesiÙe Meefòeâ Éeje efkeâÙee
Operation./uesKeebkeâve kesâ ØeÙeesie kesâ efueS S Sme 12 peelee nw~
(mebMeesefOele 2003) efJeosMeer MeeKeeDeeW keâes oes YeeieeW ceW (d) The Auditor satisfies himself with
Jeieeake=âle keâjlee nw: (De) Skeâerke=âle efJeosMeer Dee@hejsMeve (ye) authenticity of the financial accounts prepare
cesceesjsC[ce Heâe@jsve Dee@hejsMeve for a particular period./Debkesâ#ekeâ efkeâmeer efJeMes<e
(b) For the purpose of Accounting, AS 16 DeJeefOe kesâ efueS lewÙeej efkeâS ieS efJeòeerÙe KeeleeW keâer
(revised 2003) classifies the foreign branches ØeeceeefCekeâlee mes mJeÙeb keâes mebleg° keâjlee nw~
into two type: (a) Integral Foreign Operation,
Ans. (c) : Debkesâ#eCe keâe keâeÙe& mJeleb$e Debkesâ#ekeâ Éeje efkeâÙee peelee nw
(b) Memorandum Foreign Operation./uesKeebkeâve
kesâ ØeÙeespeve kesâ efueS S Sme 16 (mebMeesefOele 2003) ve efkeâ efveYe&j Debkesâ#ekeâ Éeje~ Debkesâ#ekeâ keâes SA200 kesâ Devegmeej
efJeosMeer MeeKeeDeeW keâes oes YeeieeW ceW Jeieeake=âle keâjvee nw: mJeleb$e nesvee ÛeeefnS~
(De) Skeâerke=âle efJeosMeer DeehejsMeve (ye) cesceesjsC[ce Heâe@jsve 67. Which statement is incorrect in the reference
Dee@hejsMeve of bill of Exchange?
(c) For the purpose of accounting, AS 13 ef JeefveceÙe he$e (efyeue Dee@heâ SkeämeÛeWpe) keâs meboYe& ceW,
(revised 2003) classifies the foreign branches FveceW mes keâewve mee keâLeve DemelÙe nw?
41
 (a) Notice of dishoner should be given in a (a) A regular reconciliation discourages the
........./Skeâ efJeefveceÙe he$e ceW, vekeâej metÛevee (veesefšme accountant of the bank from embezlement of
Dee@heâ ef[meDee@vej) oer peeveer ÛeeefnS~ funds./efveÙeefcele meceeOeeve yeQkeâ kesâ uesKeekeâej keâes Oeve kesâ
(b) The bill of exchange is paid by the ieJeve mes nleeslmeeefnle keâjlee nw~
accepter./mJeerkeâejkeâlee& (Skeämeshšj) Éeje efJeefveceÙe he$e (b) Any under delay in the clearance of cheques
keâe Yegieleeve efkeâÙee peelee nw~ will be shown up by BRS./Ûeskeâ keâer efvekeâemeer ceW
(c) The bill of exchange contains unconditional efkeâmeer Yeer Øekeâej keâer DevegefÛele osjer keâes BRS Éeje
order of payment./efJeefveceÙe he$e cebW Yegieleeve kesâ efueS efoKeeÙee peeSiee~
efyevee Mele& DeeosMe efveefnle nw~ (c) BRS helps in finding out the actual or true
position of the bank balance by incorporating
(d) Bill of exchange is drown by the
the effect of any uncleared funds as well./
debtors./osveoej Éeje efJeefveceÙe he$e keâe DeenjCe efkeâÙee
BRS efkeâmeer Yeer DevemeguePeer efveefOe kesâ ØeYeeJe keâes Meeefceue
peelee nw~ keâjkesâ yeQkeâ yewueWme keâer JeemleefJekeâ Ùee mener efmLeefle keâe helee
Ans. (d) : osveoej Éeje efJeefveceÙehe$e keâe DeenjCe vener efkeâÙee peelee nw ueieeves ceW ceoo keâjlee nw~
yeequkeâ uesveoej (Drawer) Éeje efJeefveceÙe uesKe efueKee peelee nw (d) BRS will bring out any errors that may have
osveoej (Drawee) Gmehej Deheveer mJeerke=âefle oslee nw~ been committed in the cash book but not in
68. ................ on uncommitted pension received by the pass book./ BRS efkeâmeer Yeer $egefš keâes meeceves
a government servant. ueeSiee pees kewâMe ceW lees nes mekeâleer nw, uesefkeâve heeme-yegkeâ
Skeâ mejkeâejer keâce&Ûeejer Éeje Øeehle De™heebleefjle (Deve- ceW veneR~
keâefcešs[) heWMeve hej ..............nw~ Ans. (d) : Bank Reconciliation Statement (BRS) (yeQkeâ
(a) Fully Exempted/hetjer lejn mes Útš-Øeehle meceeOeeve efJeJejCe) keâes yeveeves keâe GösMÙe jeskeâÌ[ hegmlekeâ leLee heeme
(b) Up to 50% Exempted /50 ØeefleMele lekeâ keâer Útš yegkeâ oesveeW ceW Deeves Jeeues Devlej keâe helee ueieevee neslee nw~ Ùen heeme
(c) Fully taxable/hetjer lejn mes keâj ÙeesiÙe
yegkeâ keâer Yeer $egefš keâes yeleelee nw~
71. ______is a variation of the 'Reducing Balance
(d) Up to 20% of/20 ØeefleMele lekeâ keâer Útš
Method'
Ans. (c) : heWMeve mes Øeehle DeeÙe keâes ‘Jesleve Meer<e&’ kesâ Devleie&le .......... Üemeceeve mevlegueve efJeefOe keâe Skeâ ¤heevlej nw~
mesJeeefveJe=òe ueeYe Meer<e&keâ ceW efoKeeÙee peelee nw~ De™heebleefjle heWMeve meYeer (a) Depletion Method/Üeme efJeefOe~
Øekeâej kesâ keâce&ÛeeefjÙeeW keâer oMee ceW hetCe&le: keâj ÙeesiÙe DeeÙe nesleer nw~ (b) Production Units Method/Glheeove FkeâeF& efJeefOe~
Ûeens keâce&Ûeejer mejkeâejer nes Ùee efvepeer mebmLee kesâ, Fmekeâe ØeYeeJe keâj (c) Sum of year's Digits Method/Je<e&Ùeesie Debkeâ efJeefOe~
ÙeesiÙelee hej vener heÌ[lee nw~
(d) Machine Hour Method/ceMeerve Iebše efJeefOe~
Note- ™heebleefjle keâer oMee ceW mejkeâejer keâce&Ûeejer keâe heWMeve keâj cegòeâ
Ans. (c) : Üeme ueieeves kesâ keâF& efJeefOeÙeeb nQ~ uesefkeâve ›eâceeiele Üeme
neslee nw~
efJeefOe leLee Je<e& keâer FkeâeF& peesÌ[ ØeCeeueer mes Øeehle Üeme kesâ Devlej neslee
69. Which of the following is not an error related nw~
to commission?
72. Which of the following statement is incorrect?
FveceW mes keâewve keâceerMeve mes mebyebefOele Skeâ $egefš veneR nw?
FveceW mes keâewve mee keâLeve DemelÙe nw?
(a) Totally missed./hetCe&le: Ûetkeâ
(a) When the bank reconciliation statement is
(b) Wrong amount posting/ieuele jeefMe keâer heesefmšbie initiated with a favorable balance (debit) as
(c) Wrong side pasting/ieuele meeF[ hej heesefmšbie per the cash book the cocker rent charged by
(d) Posting to the wrong account./ieuele Keeles ceW the bank is deduced./peye jeskeâÌ[ yener kesâ Devegmeej
heesefmšbie Devegketâue Mes<e ([sefyeš) kesâ meeLe yeQkeâ meceeOeeve efJeJejCe
Meg® efkeâÙee peelee nw, lees yeQkeâ Éeje ueieeÙee ieÙee uee@keâj
Ans. (a) : hetCe&le: Ûetkeâ (Error of Ommission), Yetue mecyeeqvOe
efkeâjeÙee IešeÙee peelee nw~
$egefš nw Fmemes leueheš hej keâesF& ØeYeeJe vener heÌ[lee nw~ FmeceW uesveosve
(b) When the Bank Reconciliation statement is
keâe hetjerlejn mes uesKee veneR nes heelee~ initiated with a favorable balance (debit) as
70. With respect to features of Bank Reconciliation per the cash book, the bank charges levied by
Statement (BRS), which of the following the bank are deducted./peye jeskeâÌ[ yener kesâ Devegmeej
statement is INCORRECT? Devegketâue Mes<e ([sefyeš) kesâ meeLe yeQkeâ meceeOeeve efJeJejCe
yeQkeâ meceeOeeve efJeJejCe kesâ iegCe kesâ mevoYe& ceW efvecve ceW mes Meg® efkeâÙee peelee nw, lees yeQkeâ Éeje ueieeS ieS yeQkeâ Megukeâ
keâewve-mee keâLeve ieuele nw? IešeS peeles nQ~
42
 (c) When Bank reconciliation statement is started months after the reporting date./DevegmetÛeer III kesâ
with a favorable balance (debit) as per the Devegmeej Skeâ osÙelee keâes Jele&ceeve kesâ ¤he ceW Jeieeake=âle
cash book the wring debit into he pass book efkeâÙee peevee ÛeeefnS peye keâcheveer kesâ heeme efjheesefšËie efleefLe
is deducted./peye jeskeâÌ[ yener kesâ Devegmeej Devegketâue
kesâ yeeo keâce mes keâce yeejn cenerves kesâ efueS osÙelee kesâ
Mes<e ([sefyeš) kesâ meeLe yeQkeâ meceeOeeve efJeJejCe Meg® efkeâÙee efveheševe keâes mLeefiele keâjves keâe efyevee Mele& DeefOekeâej veneR
peelee nw, lees heemeyegkeâ ceW ieuele [sefyeš keâes IešeÙee peelee nw~
nw~ (b) As per schedule III, a liability should be
(d) When bank reconciliation statement is started classified as current when it is expected to be
with a favorable balance (debit) as per the settled in the company's normal operating
cash book, the wrong credit of cash book is cycle./DevegmetÛeer III kesâ Devegmeej Skeâ osÙelee keâes Ûeeuet
deducted./peye jeskeâÌ[ yener kesâ Devegmeej Devegketâue Mes<e kesâ ¤he ceW Jeieeake=âle efkeâÙee peevee peeefnS peye keâcheveer kesâ
([sefyeš) kesâ meeLe yeQkeâ meceeOeeve efJeJejCe Meg® efkeâÙee peelee meeceevÙe heefjÛeeueve Ûe›eâ ceW Fmekesâ efveheševe keâer Gcceero
nw, lees jeskeâÌ[ yener ceW ieuele ›esâef[š keâes IešeÙee peelee nw~ keâer peeleer nw~
Ans. (d) : peye yeQkeâ meceeOeeve efJeJejCe (BRS) keâes jeskeâÌ[ yener kesâ (c) As per Schedule III, a liability should be
classified as current when it is held primarily
Dr. Balance mes Meg™ efkeâÙee peelee nw lees jeskeâÌ[ yener kesâ ieuele
for the purpose of being traded/DevegmetÛeer III kesâ
›esâef[š keâes peesÌ[e peeÙesiee Dele: efJekeâuhe (d) ieuele nw~ Devegmeej Skeâ osÙelee keâes Ûeeuet kesâ ¤he ceW Jeieeake=âle efkeâÙee
73. With respect to the methods of charging goods peevee ÛeeefnS peye Fmes cegKÙe ¤he mes JÙeeheej keâjves kesâ
to branches, which of the following statements GösMÙe mes DeeÙeesefpele efkeâÙee peelee nw~
is INCORRECT?
(d) As per Schedule III, a liability should be
MeeKeeDeeW mes ceeue Ûeepe& keâjves kesâ lejerkeâeW kesâ mecyevOe ceW classified as current when it is due to be
efvecve mes keâewve-mee keâLeve ieuele nw~ settled within eighteen months after the
(a) Goods may be invoiced to branches at reporting date./DevegmetÛeer III kesâ Devegmeej kesâ osÙelee
cost./MeeKeeDeeW keâes ueeiele cetuÙe hej ceeue keâe Ûeeueeve keâes Ûeeuet kesâ ¤he ceW Jeieeake=âle efkeâÙee peevee peefnS peye
efkeâÙee pee mekeâlee nw~ efjheesefšËie keâer efleefLe kesâ 18 ceen kesâ Devoj osÙelee keâe
(b) Goods may be invoiced to branches at selling efveheševe nes peeS~
price./MeeKeeDeeW keâes efJe›eâÙe cetuÙe hej ceeue keâe Ûeeueeve Ans. (d) : keâcheveer DeefOeefveÙece kesâ meejCeer III ceW oeefÙelJe kesâ Skeâ
efkeâÙee pee mekeâlee nw~ Øekeâej Ûeeuet oeefÙelJe kesâ meceeeqhle kesâ efueS 12 ceen kesâ meceÙe keâe
(c) Selling price method is adopted where goods GuuesKe efkeâÙee ieÙee nw ve efkeâ 18 ceen, Fme keâejCe efJekeâuhe d ieuele
would be sold at a fixed price by the nw~ DeLee&led Ûeeuet oeefÙelJe keâe efveheševe 12 ceen kesâ Devoj nesvee neslee
branch./yesÛee peeSiee JeneB efJe›eâÙe cetuÙe heæefle nw~
DeheveeÙeer peeleer nw~ 75. Under section 80QQB, deduction of up to a
(d) Goods can never be invoiced to branches at maximum of ______ is allowed to an invidual
resident in India in respect of income derived
wholesale price or arbitrage price./Leeskeâ cetuÙe
as author of certain books other than text
Ùee Leeskeâ cetuÙe hej MeeKeeDeeW keâes ceeue keâYeer Yeer Ûeeueeve books.
veneR efkeâÙee peelee nw~ Yeejle ceW meeOeejCe efveJeemeer JÙeefòeâ keâes Oeeje 80QQB
Ans. (d) : cegKÙe keâeÙee&ueÙe (Head Office) Deheves MeeKee kesâ lenle hee"Ÿe hegmlekeâeW kesâ Deefleefjòeâ kegâÚ DevÙe hegmlekeâeW
(Branch) keâes ceeue ueeiele hej Ùee yeerpekeâ cetuÙe hej Ùee Leeskeâ cetuÙe kesâ uesKekeâ kesâ ¤he ceW Øeehle DeeÙe kesâ mecyevOe ceW
hej Yespe mekeâleer nw~ yeerpekeâ hej Yespeves mes ueeYe GmeceW pegÌ[e ngDee jnlee DeefOekeâlece ............. keâer keâšewleer DevegcevÙe nw~
nw~ MeeKee keâe Keelee ueeiele cetuÙe, efJe›eâÙe cetuÙe, Leeskeâ cetuÙe efkeâmeer (a) Rs. 5,00,000/` 5,00,000
hej yeveeÙee pee mekeâlee nw~ (b) Rs. 3,00,000/` 3,00,000
(c) Rs. 4,00,000/` 4,00,000
74. Which of the following statements is (d) Rs. 7,50,000/` 7,50,000
INCORRECT
Ans. (b) : DeeÙekeâj DeefOeefveÙece 1961 keâer Oeeje 80QQB kesâ
efvecveebefkeâle ces mes keâewve-mee keâLeve ieuelee nw? Devleie&le keâšewleer keâer jeefMe -
(a) As per schedule III, a liability should be (1) DeefOekeâlece DeefOekeâej yegkeâ keâer efye›eâer keâe 15%
classified as current when the company does
(2) 3,00,000, oesveeW ceW pees keâce nes Jen keâšewleer ceevÙe nesiee~
not have an unconditional right to defer
settlement of the liability for at least twelve DeLee&led DeefOekeâlece keâšewleer 80QQB kesâ lenle 3,00,000 nw~
43
 Gòej ØeosMe hee@Jej keâe@jheesjsMeve efueefcešs[
DeefmemšWš SkeâeGbšWš Yeleea hejer#ee 2019
JÙeeKÙee meefnle nue ØeMve he$e (hejer#ee efleefLe - 29-01-2019)

Yeeie-I : keâchÙetšj Ans. (a) : ØelÙeskeâ hebâkeäMeve heefjYee<ee ceW efjšve& mšsšceWš nesvee ÛeeefnS
1. With respect to Microsoft Word documents, Ùen keâLeve efyeukegâue ieuele nw 'C' Øees«eeefcebie Yee<ee ceW hebâkeäMeve ceW JewuÙet
which of the following statements is FALSE? efjšve& mšsšceWš keâe GheÙeesie hebâkeäMeve kesâ heâerÛej kesâ Devegmeej efkeâÙee peelee
ceeF›eâesmee@heäš Je[& omleeJespeeW kesâ mebyebOe ceW efvecveefueefKele nw~ Ùeefo hebâkeäMeve ceW JewuÙet efjšve& ner DeeJeMÙekeâlee nw lees efjšve&
ceW mes keâewve-mee keâLeve ieuele nw~ mšsšceWš keâe GheÙeesie keâj mekeâles nQ~
(a) Footers help users to repeat content at the hebâkeäMeve ceW efjšve& mšsšceWš keâes Fbefiele keâjles meceÙe ncesMee [sše efjšve&
bottom of every page./hegâšj GheÙeesiekeâlee& keâes ØelÙeskeâ šeFhe yeleevee DeeJeMÙekeâ neslee nw~ Deewj keâesF& Yeer hebâkeäMeve Skeâ yeej ceW
he=‰ kesâ efveÛeues Yeeie hej content oesnjeves ceW ceood keâjles nw~ efmehe&â Skeâ ner value efjšve& keâjlee nw Ùeeefve Deehe efjšve& mšsšceWš keâer
(b) Headers help users to repeat content at the top meneÙelee mes 1 mes pÙeeoe JewuÙet efjšve& veneR keâj mekeâles nQ~
of every page./ns[j ØelÙeskeâ, he=‰ kesâ Meer<e& hej Deewj Ùeefo hebâkeäMeve ceW efjšve& mšsšceWš keâer DeeJeMÙekeâlee veneR nw lees
content keâes oesnjeves ceW GheÙeesiekeâlee&DeeW keâer meneÙelee Deehekeâes hebâkeäMeve keâe efjšve& šeFhe void keâjvee neslee nw~ efpemekeâe
keâjles nw~ celeueye Ùes ngDee keâer hebâkeäMeve efkeâmeer Yeer lejn keâe [sše efjšve& veneR
(c) Page numbers can appear either at the top or keâjsiee~
the bottom of every page./he=‰ mebKÙeeSB ØelÙeskeâ 3. In "C" language the unreasonable class of a
he=‰ kesâ Thej Ùee veerÛes efoKeeF& os mekeâleer nw~ variable is specified as register, so which of the
following operator cannot be applied to it?
(d) A single document cannot have both Roman
and Arabic numerals as page numbers. Ùeefo 'C' Yee<ee ceW JesefjSyeue keâer Yeb[ejCe keäueeme keâes
Skeâ Skeâue omleeJespe ceW he=‰ mebKÙee kesâ ™he ceW jesceve 'register' kesâ ™he ceW efveefo&<š efkeâÙee ieÙee nw lees Fme hej
Deewj Dejyeer oesveeW Debkeâ veneR nes mekeâles~ efvecve ceW mes keâewve-mee Dee@hejsšj ueeiet veneR efkeâÙee pee mekeâlee?
(a) ! (b) --
Ans. (d) : Skeâ Skeâue omleeJespe ceW he=‰ mebKÙee kesâ ™he ceW jesceve
(c) & (d) ++
Deewj Dejyeer oesveeW ner DebkeâeW ceW nes mekeâlee nw~ Fvmeš& šwye hej ns[j Ans. (c) : '&' Dee@hejsšj ueeiet veneR efkeâÙee pee mekeâlee nw~ keäÙeeWefkeâ
Deewj hetâšj mecetn kesâ Deboj he=‰ mebKÙee hej efkeäuebkeâ keâjW Deewj efheâj jefpemšj mšesjspe keäueeme keâe GheÙeesie mLeeveerÙe JewefjSyeue keâes heefjYeeef<ele
meb™he he=‰ mebKÙeeDeeW hej peeSB~ heâe@cexš he=‰ mebKÙee [eÙeuee@ie yee@keäme keâjves kesâ efueS efkeâÙee peelee nw efpemes jwce (RAM) kesâ yepeeS jefpemšj
hej, mebKÙee Øee™he [^ebheMeyo hetCeeËkeâ (drop-down list) mebKÙeeDeeW ceW mšesj neslee nw Fme Øekeâej kesâ JewefjSyeue kesâ efueS cesceesjer ueeskesâMeve
keâes jesceve Ùee Dejyeer DekeâeW keâes mesueskeäš keâjW Deewj he=‰ keâes i, ii Deewj keâer DeeJeMÙekeâlee veneR nesleer nw Fme efueS FmeceW Ùetvejer Dee@hejsšj '&'
iii kesâ ™he ceW yeoue mekeâles nQ~ keâe GheÙeesie veneR neslee nw~
2. Which of the following statements related to 'C' Øees«eeefcebie Yee<ee ceW nceW JewefjSyeue kesâ meeLe S[^sme-Dee@heâ Dee@hejsšj
the 'C' language is FALSE? (&) keâe GheÙeesie keâjves keâer Devegceefle veneR nw~ pees jefpemšj mšesjspe
'C' Yee<ee mes mebyebefOele efvecveefueefKele ceW keâewve-mee keâLeve keäueeme mhesefmeheâeÙej kesâ meeLe Ieesef<ele efkeâS ieS nQ uesefkeâve Deiej nce
ieuele nw C++ Øees«eece yeveeles nQ~ Deewj meceeve keâeÙe& keâjles nw lees Ùen keâesF& crror
(a) Every function definition must have a 'return' veneR oslee nw~
statement. /ØelÙeskeâ hebâkeäMeve heefjYee<ee ceW efjšve& mšsšceWš 4. What is the full-form of CMOS, which is a
nesvee hewjeceeršj ceeve keâes JeemleefJekeâ hewjeceeršj keânles nQ~ computer chip responsible for storing setting of
(b) The parameter values used to call a function a computer system?/CMOS keâe hegâue heâe@ce& keäÙee
are called 'actual' parameters. /efkeâÙeer hebâkeäMeve keâes neslee nw keâbhÙetšj efmemšce keâer mesefšbime keâes mšesj keâjves kesâ
keâeue keâjves kesâ efueS ØeÙegòeâ hewjeceeršj ceeve keâes JeemleefJekeâ efueS efpeccesoej keâchÙetšj efÛehe keâewve-meer nw~
hewjeceeršj keânles nQ~ (a) Complementary Memory Semiconductor
(c) Function prototype specifies a function's hetjkeâ mce=efle DeOe&Ûeeuekeâ mesceerkebâ[keäšj
name, return type, and parameters./ hebâkeäMeve (b) Complementary Metal-Oxide System
ØeesšesšeFhe hebâkeäMeve keâe veece, efjšve& Øekeâej Deewj hewjeceeršj hetjkeâ Oeelet Dee@keämeeF[ ØeCeeueer
efveefo&° keâjlee nw~ (c) Complementary Metal-Oxide Semiconductor
(d) A function may and may not return a hetjkeâ Oeelet Dee@keämeeF[ mesceerkebâ[keäšj
value./Skeâ hebâkeäMeve efkeâmeer ceeve keâes Jeeheme efjšve& veneR (d) Common Metal-Oxide Semiconductor
Yeer keâj mekeâlee nw Deewj keâj Yeer mekeâlee nw~ meeceevÙe Oeeleg-Dee@keämeeF[ mesceerkebâ[keäšj
44
Ans. (c) : CMOS Skeâ cegefõle yees[& (PCB) hej ef[peeFve efkeâÙee 8. In which of the following network topology is
ieÙee Skeâ Skeâerke=âle meefke&âš nw, pees š^ebefpemšj ceW JÙeehekeâ ™he mes the communication between any two nodes
GheÙeesie efkeâS peeves Jeeues DeOe&Ûeeuekeâ (Semiconductor) keâe Øekeâej very fast/efvecveefueefKele ceW mes efkeâme vesšJeke&â šesheesuee@peer
nw Ùen Skeâ yewšjer Ûeeefuele cesceesjer efÛehe nw pees kesâJeue mšeš&Deehe ceW efkeâvneR Yeer oes vees[dme kesâ yeerÛe mebÛeej yengle lespe nw?
peevekeâejer keâes meb«enerle keâjlee nQ Deewj B105 Fme peevekeâejer keâe (a) Ring/efjbie (b) Bus/yeme
GheÙeesie Deehekesâ keâchÙetšj keâes Ûeeuet keâjves kesâ efueS keâjlee nw~ DeLee&le (c) Mesh/cesMe (d) Star/mšej
yetš-Dehe Øeef›eâÙee kesâ oewjeve~ hetjkeâ Meyo Fmlesceeue efkeâS ieS Ûeepe& keâes
Ans. (c) : cesMe šesheesuee@peer ceW Skeâ kebâhÙetšj Ùee vees[ Deueie-Deueie
meboefYe&le keâjlee nQ pees Ùee lees mekeâejelcekeâ (PMOS) Ùee vekeâejelcekeâ
(NMOS) nw~ CMOS Skeâ yeej ceW kesâJeue Skeâ Ûeepe& keâe GheÙeesie
lejn mes efJeefYeVe ef[JeeFmeeW mes pegÌ[e neslee nw DeLee&le FmeceW efkeâvner oes
keâjlee nw Fmekesâ keâejCe CMOS keâce efyepeueer keâer Kehele keâjlee nw vees[ kesâ ceOÙe [sše š^ebmeefceMeve leer›e ieefle mes neslee nw~ cesMe šesheesuee@peer
keäÙeeWefkeâ Ûeepe& Skeâ uecyes meceÙe lekeâ yewšjer ceW yevee jnlee nw~ Deewj ceW š^wefheâkeâ keâer keâesF& mecemÙee veneR nesleer nw~
FmeefueS pe™jle heÌ[ves hej ner Tpee& keâer Kehele keâjles nw~ 9. Which of the following option is not a valid
CMOS DeeOeeefjle š^ebefpemšj iece& veneR nesles nQ, Deewj GÛÛe ieefle osles keyword in 'c' language?/'C' Yee<ee ceW efvecveefueefKele
nQ~ CMOS yewšefjÙee ueerefLeÙece meecee«eer mes yeveer nesleer nw pees 10 ceW mes keâewve-mee efJekeâuhe Skeâ JewOe keâerJe[& veneR nw?
meeue lekeâ Ûeue mekeâleer nw~ (a) type (b) auto
5. Which of the following operations adds from (c) break (d) enum
the clipboard to your Word document? Ans. (a) : 'C' uewiJespe ceW keâerJe[& Skeâ efjpeJe& Je[& neslee nw efpemekeâe
efvecveefueefKele ceW mes keâewve-mee Dee@hejsMeve efkeäueheyees[& mes GheÙeesie JewefjSyeue vesce, keâemšQš vesce Deeefo kesâ ™he ceW veneR keâj mekeâles
Deehekesâ word document ceW peesÌ[lee nw~ nw~ kegâue keâerJe[& keâer mebKÙee 32 nesleer nw~
(a) Copy/keâe@heer (b) Past/hesmš
quto, break, enum, int, char Deeefo~ Fmekesâ GoenjCe nw~ type
(c) Cut/keâš (d) Hyphenation/neÙehesâvesMeve
keyword kesâ Devleie&le veneR Deelee nw~
Ans. () : efkeâmeer Yeer word document ceW content odd Ùee
10. Which of the following statements regarding
peesÌ[ves kesâ efueS hesmš (Paste) Dee@hejsMeve keâe GheÙeesie efkeâÙee peelee nw 'C' language is/are correct?'C' Yee<ee kesâ mebyebOe ceW
Past hebâkeäMeve Éeje efkeäueheyees[& ceW ceewpeto [sše keâes efkeâmeer Yeer
keâewve-mee/mes keâLeve mener nw/nQ?
document ceW peesÌ[ves kesâ efueS GheÙeesieer neslee nw~ Jener keâe@heer Deewj
keâš (copy and cut) hebâkeäMeve keâe GheÙeesie [sše kesâ efkeäueheyees[& ceW (i) A part of the array can be passed to the
peesÌ[ves keâe keâeÙe& keâjlee nw~ function instead of the whole array/hetjs Ssjs
6. What is the size of the source port in a TCP
keâer yepeeÙe Ssjs keâe Skeâ efnmmee hebâkeäMeve ceW heeme
header? efkeâÙee pee mekeâlee nw~
TCP ns[j ceW œeesle (source) heesš& keâe Deekeâej keäÙee nw? (ii) Numeric array elements cannot be assigned
(a) 16 bytes (b) 32 bytes initial value if the array is defined as a
(c) 16 bits (d) 32 bits pointer variable/DebkeâerÙe Ssjs lelJeeW keâes ØeejbefYekeâ
Ans. (c) : meesme& heesš&: Ùen Skeâ 16 efyeš #es$e nw pees Øes<ekeâ ceeve efveefo&<š veneR efkeâS pee mekeâles Ùeefo Ssjs keâes
(Sender) keâer heesš& mebKÙee efveefo&<e keâjlee nw iebleJÙe heesš& hee@Fšj JesefjSyeue kesâ ™he ceW heefjYeeef<ele efkeâÙee
(destination port) Ùen 16 efyeš #es$e nw pees efjmeerJej kesâ heesš& ieÙee nes~
mebKÙee keâes efveefo&° keâjlee nw Deveg›eâce mebKÙee (sequance number) (a) Neither (i) or Neither (ii)
Deveg›eâce mebKÙee 32 efyeš #es$e nw pees yeleelee nw efkeâ TCP mesmeeve kesâ ve lees (i) Deewj ve ner (ii)
oewjeve efkeâlevee [sše Yespee peelee nw~ TCP ns[j œeesle (Source)
(b) both (i) and (ii)/ oesveeW (i) Deewj (ii)
heesš&, Øes<ekeâ DehueerkesâMeve kesâ heesš& keâer henÛeeve keâjlee nw~
(c) Only (ii)/ kesâJeue (ii)
7. Which of the following can be used to find the
data type or storage size of a variable in "C" (d) Only (i)/ kesâJeue (i)
language?/'C' Yee<ee ceW efvecveefueefKele ceW mes efkeâmekeâe Ans. (b) : keâLeve (i) c uewiJeWpe ceW hebâkeäMeve kesâ Deboj Deeie&tceWš kesâ
GheÙeesie [sše Øekeâej Ùee JesefjSyeue kesâ Yeb[ejCe Deekeâej ™he ceW hetjs Sjs keâes heeme keâjves kesâ Devegceefle veneR nesleer nw~ Ssjs kesâ kegâÚ
keâe helee ueieeves kesâ efueS efkeâÙee pee mekeâlee nw? efnmmes keâes Deeie&tceWš kesâ ™he ceW hebâkeäMeve kesâ Devoj heeme efkeâÙee peelee nw
(a) size of (b) void
Dele: GheÙeg&òeâ keâLeve melÙe nw~
(c) const (d) typedef
Ans. (a) : size of Dee@hejsšj "c" ceW meyemes Deece Dee@hejsšj nw Ùen
keâLeve (ii) Ùeefo Ssjs keâes Skeâ hJeeFbš JewefjSyeue kesâ ™he ceW heefjYeeef<ele
Skeâ kebâheeFue-šeFce Ùetvejer Dee@hejsšj nw Fmekeâe GheÙeesie Dee@hejs[ kesâ efkeâÙee ieÙee nes lees mebKÙeelcekeâ Ssjs lelJeeW keâes ØeejefcYekeâ ceeve veneR efoÙee
Deekeâej keâer ieCevee keâjves kesâ efueS efkeâÙee peelee nw~ pee mekeâlee nw keäÙeeWefkeâ Skeâ hJeeFbšj JewefjSyeue Deieues SefueceWš keâe
Ùen Skeâ JewefjSyeue keâe Deekeâej (size) oslee Ùee yeleelee nw~ peye [sše S[^sme mšesj keâjlee nw, Deewj Fmekesâ heeme NULL hJeeFbšj nesles nQ~
ØekeâejeW kesâ meeLe size of keâe GheÙeesie efkeâÙee peelee nw~ lees Ùen kesâJeue peye Skeâ Ssjs keâes hJeeFbšj kesâ ™he ceW heefjYeeef<ele efkeâÙee peelee nw lees
Gme [sše Øekeâej keâes DeeJebefšle cesceesjer keâer cee$ee keâes ueewšelee nw~ Fmekeâer initial value NULL nes peeleer nw~
45
11. State whether the following statement are true (a) 3, 9 (b) 12, 9
or false/yeleeSb efkeâ efvecveefueefKele keâLeve mener nQ Ùee (c) 3, 12 (d) 9, 3
ieuele nQ~ Ans. (d) : Ùeefo hebâkeäMeve keâes f(3, 9) kesâ ™he ceW keâeue efkeâÙee peelee
(i) FTP is primarily designed for large file nw lees hebâkeäMeve int f (int x, int y) ceW (x = 3, y = 9) heeme neslee
transfers with the ability to resune nw~
downloads after a download has been Dele:
interrup/FTP keâes [eTveuees[ yeeefOele nesves kesâ
x=x+y
yeeo efheâj mes [eGveuees[ Meg™ keâjves keâer #ecelee kesâ x=3+9
meeLe cegKÙe ™he mes yeÌ[er heâeFue mLeeveeblejCe kesâ efueS x = 12
ef[peeFve efkeâÙee ieÙee nw~ Deye x ceW 12 assign nes peeÙesiee
(ii) TCP extablishes a connection at both ends lees
before any data can flow/efkeâmeer Yeer [sše kesâ y=x–y
ØeJeeefnle nesves mes henues TCP oesveeW efmejeW hej y = 12 – 9
keâveskeäMeve mLeeefhele keâjlee nw~ y=3
(a) (i) – mener, (ii) ieuele Deye y ceW 3 assign nesiee~
(b) (i) – mener, (ii) mener hegve:
(c) (i) – ieuele, (ii) mener x=x–y
x = 12 – 3
(d) (i) – ieuele, (ii) ieuele x=9
Ans. (b) : keâLeve (i) (melÙe) FTP (heâeFue š^ebmeheâj Øeesšeskeâe@ue) keâes Dele: x = 9, leLee y = 3 nesiee~
efJeMes<e ™he mes yeÌ[er heâeFueeW keâes mLeevleefjle (Transter) keâjves kesâ FmeefueS DeeGšhegš 9, 3 nesiee~
efueS ef[peeFve efkeâÙee ieÙee Lee~ Ùen keäueeFbš meJe&j cee@[ue Deeefke&âšskeäÛej Fme mechetCe& Øees«eece ceW mJewefhebie nes jne nw DeLee&le x keâer peien y leLee
hej yeveeÙee ieÙee nw, efpemeceW Skeâ keâchÙetšj meJe&j kesâ ™he ceW keâeÙe& y keâer JewuÙet DemeeFve nes jner nw~
keâjlee nw C peevekeâejer keâes meb«eefnle keâjlee nw Deewj otmeje keäueeFbš kesâ 14. Consider the following union variable
™he ceW meJe&j mes heâeFue Skeâ$e keâjlee nw~ declaration in C language/'C' Yee<ee ceW efvecve
keâLeve (ii) (melÙe) TCP/IP. TCP (š^ebmeefceMeve kebâš^esue Øeesšeskeâe@ue) union JesefjSyeue Iees<eCee hej efJeÛeej keâjW:
kesâ meeLe DevÙe Øeesšeskeâe@ue IP (Fbšjvesš Øeesšeskeâe@ue) Yeer keâeÙe& keâjlee nw~ union date {
TCP [sše ØeJeeefnle nesves mes henues oesveeW vees[ kesâ ceOÙe keâveskeäMeve int a;
mLeeefhele keâjlee nw~ float b;
12. In ASPNET, each session uses a unique _____ char string [20];
bits identifier. } data 1;
ASP. NET ceW, ØelÙeskeâ me$e Skeâ Ùegefvekeâ.........efyešdme if 1, 2 and 4 bytes of memory are allcoated to
char, int and float variable respectively, then
DeeF[sšerheâeÙej keâe GheÙeesie keâjlee nw~ what will be memory size of union variable
(a) 60 (b) 180 data 1/Ùeefo char, int, Deewj float JesefjSyeue keâes ›eâceMe
(c) 120 (d) 30 : 1, 2 and 4 yeeFšme cesceesjer mhesme Deeyebefšle efkeâÙee
Ans. (c) : mesMeve Skeâ Ùegefvekeâ DeeF[sšerheâeÙej Éeje DeeF[sšerheâeF& peelee nw lees union JesefjSyeue data 1 keâer cesceesjer meeF&pe
efkeâÙee peelee nw~ Ùen Skeâ 120 efyešdme keâe DeeF[sšerheâeÙej neslee nw~ efkeâleveer nesieer?
mesMeve DeeF[sšerheâeFme keâe helee ueieeves kesâ efueS mesMeve ID Øee@hešea keâe (a) 20 bytes (b) 2 bytes
GheÙeesie efkeâÙee peelee nw~ (c) 4 bytes (d) 1 byte
13. Comsider the following function definition in a Ans. (a) : Char Ssjs string [20] ceW 20 lelJe (elements) mšesj
C language:/ nesves hej 40 bytes keâer cesceesjer mhesme ueiesieer keäÙeeWefkeâ char [sše šeFhe
int f(int x, int y) kesâ efueS 1 bytes keâer cesceesjer mhesme DeeJebefšle efkeâÙee ieÙee nw~ 20×1
{x = x+y; y = x-y; x=x-y; print("%d, %d", x, bytes = 20 bytes Dele: union JewefjSyeue data 1 keâer cesceesjer
y);}
meeFpe 20bytes nesieer~
If the function is called as f (3, 9) in the main
program, tham who t will be output? 15. Which of the following storage devices directly
'C' Yee<ee ceW efvecveefueefKele hebâkeäMeve heefjYee<ee hej efJeÛeej interacts with the CPU?
keâjW: efvecveefueefKele ceW mes keâewve mee YeC[ejCe Ùegefòeâ meerheerÙet kesâ
meeLe meerOes yeele Ûeerle keâjlee nw?
int f(int x, int y)
{x = x+y; y = x-y; x=x-y; print("%d, %d", x, (a) Tertiary Storage/le=leerÙekeâ YeC[ejCe
y);} (b) Secondary, Storage/efÉleerÙekeâ YeC[ejCe
Ùeefo cegKÙe Øees«eece ceW hebâkeäMeve keâes f(3, 9); kesâ ™he ceWb (c) Primary Storage/ØeeLeefcekeâ YeC[ejCe
keâe@ue efkeâÙee peelee nw lees DeeGšhegš efkeâleveer nesieer? (d) Hard Disk/ne[& ef[mkeâ
46
 kesâ efueS meerOes System web dll: Core ASP. NET Classes Meeefceue nw efpemeceW
Ans. (c) : meerheerÙet Fvehegš (DeeGšhegš Dee@hejsMeve keâjves
Ùen ØeeLeefcekeâ Jesye heâece& yeveeves jepÙe keâe ØeyebOeve keâjves megj#ee mebYeeueves Deewj yenle
ØeeLeefcekeâ cesceesjer (mšesjspe) kesâ meeLe Fbšjwkeäš keâjlee nw~
cesceesjer oes Øekeâej keâer nesleer nw- kegâÚ Meeefceue nw~
(i) RAM (Random Access Memory) System Configuration. dll: keâmšce mesefšbie meefnle web config
(ii) ROM (Read only Memory heâeFue ceW keâe@efvheâiejsMeve peevekeâejer keâes Read/write keâjves kesâ efueS
16. In the 'C' language there is something's keäueemes me Meeefceue nw~
involved in creating a local variable that can 18. Which of the following statements about an
retain its value between function calls./'C' Yee<ee operating system is FALSE?
ceW, mLeeveerÙe JesefjSyeue keâes ........ yeveeves ceW hebâkeäMeve efvecveefueefKele ceW mes keâewve mee keâLeve Dee@hejsefšbie efmemšce
keâe@ue kesâ yeerÛe Deheves ceeve keâeÙece jKe mekeâles nQ? kesâ yeejs ceW ieuele nw?
(a) register (b) extern (a) It ensures that computer system components
(c) static (d) auto like hard disk and RAM never cash or
malfunction./Ùen megefveef§ele keâjlee nw efkeâ ne[&ef[mkeâ
Ans. (c) : register, exterm, static auto Ùes meYeer mšesjspe Deewj jwce pewmes keâchÙetšj efmemšce Ieškeâ keâYeer Yeer ›ewâMe Ùee
keäueeme nesleer nw, pees JewefjSyeue/hebâkeäMeve keâer efJeMes<eleeDeeW pewmes oeÙeje Kejeye ve nes~
(Scope) ÂMÙelee (visibility) Deewj peerJevekeâeue (life time) Deeefo
(b) It works as a resource manager./Ùen Skeâ efjmeesme&
keâer meercee keâes efveOee&efjle keâjves kesâ efueS Øees«eeefcebie Yee<ee ceW GheÙeesie cewvespej kesâ ™he ceW keâeÙe& keâjlee nw~
efkeâÙee peelee nw~ (c) It provides efficient and fair sharing of
Auto: Ùen efkeâmeer hebâkeäMeve Ùee yuee@keâ kesâ Ieesef<ele (declared) meYeer hardware resources among users and or
JewefjSyeue kesâ efueS ef[heâeuš mšesjspe keäueeme nw FmeefueS C Yee<ee ceW programs./Ùen GheÙeesiekeâlee&DeeW Deewj Ùee Øees«eece kesâ yeerÛe
Øees«eece efueKeles meceÙe Auto keâer-Je[& keâe GheÙeesie DeeJeMÙekeâ veneR ne[&JesÙej efjmeesmexme keâe kegâMeue Deewj efve<he#e meePeekeâjCe
neslee nw~ Øeoeve keâjlee nw~
Extern: Ùen mšesjspe keäueeme yeme nceW Ùen yeleelee nw efkeâ JewefjSyeue (d) It hides details of hardware resources from
keâneR Deewj heefjYeeef<ele efkeâÙee ieÙee nw, ve efkeâ Gmeer yuee@keâ kesâ Yeerlej peneb programmers and other users./Øees«eecej Deewj DevÙe
Fmekeâe GheÙeesie efkeâÙee peelee nw~ Fmes efkeâmeer Yeer hebâkeäMeve 1 yuee@keâ mes GheÙeesiekeâlee&DeeW mes ne[&JesÙej mebmeeOeveeW keâe efJeJejCe
Skeämesme efkeâÙee pee mekeâlee nw~ Úgheelee nw~
Static: Ùen Skeâ mLeeveerÙe JewefjSyeue kesâ ceeve keâes keâF& hebâkeäMeve keâeue Ans. (a) : keâLeve (a) DemelÙe nw keäÙeeWefkeâ Dee@hejsefšbie efmemšce Skeâ
kesâ yeerÛe yejkeâjej jKe mekeâlee nw~ Ssmee efmemšce mee@heäšJesÙej nw pees GheÙeesiekeâleeDeeW leLee keâchÙetšj
ne[&JesÙej kesâ yeerÛe Fbšjhesâme keâe keâeÙe& keâjlee nw leLee Fvekesâ cesceesjer
register: jefpemšj mšesjspe keäueeme keâe GheÙeesie mLeeveerÙe JewefjSyeue keâes
cewvespeceWš efjmeesme& cewvespej kesâ ™he ceW keâeÙe& keâjlee nw~ Dee@hejsefšbie
heefjYeeef<ele keâjves kesâ efueS efkeâÙee peelee nw efpemes jwce (RAM) kesâ efmemšce Ùetpej Ùee Øees«eecej mes ne[&JesÙej mebmeeOeveeW (Resources) kesâ
yepeeÙe jefpemšj ceW mšesj neslee nw~ Fme Øekeâej kesâ JewefjSyeue kesâ efueS efJeJejCe keâes Yeer Úgheelee nw~
cesceesjer ueeskesâMeve keâer DeeJeMÙekeâlee veneR nesleer nw FmeefueS FmeceW Ùegvejer
19. If a computer system completes n processes in t
Dee@hejsšj '&' keâe GheÙeesie veneR neslee nw~ seconds, then its throughput is _______
17. Which of the following assembly includes the processes per second during that interval.
core set of NET common exception types data Ùeefo keâesF& keâchÙetšj efmemšce ceW Øeef›eâÙeeDeeW keâes hetje keâjlee
types and numerons other fundamental nw lees Gme Deblejeue kesâ oewjeve Gmekeâe LegÇhegš..........Øeesmeme
building blocks? Øeefle meskebâ[ neslee nw?
efvecveefueefKele ceW mes efkeâme DemeWyeueer ceW NET keâe@ceve (a) t/n (b) n + t
SkeämeshMeve šeFhme, [sše šeFhme Deewj DevÙe cetueYetle (c) n/t (d) n × t
efyeefu[bie yuee@keäme keâe keâesj mesš Meeefceue nw? Ans. (c) : LetÇhegš Øeef›eâÙeeDeeW keâer mebKÙee nw pees Øeefle meceÙe FkeâeF& kesâ
(a) mscorlib. dll and System. dll efve<heeove keâes hetje keâjleer nw~ Ùeefo keâchÙetšj efmemšce n Øeesmesme keâes t
(b) System.Data.dll meskeâC[ meceÙe ceW hetje keâjlee nw~
(c) System.Web.dll lees
(d) System. Configuration.dll
kegâue keâer mebKÙee hetje efkeâÙee ieÙee Øeesmesme
Ans. (a) : mscorlib dll and system. dll Fme Demescyeueer ceW LetÇhegš ·
Øeesmesme keâes ueiee meceÙe
NET keâe@ceve Skeämeshmeve (DeheJeeo) šeFhme, [sše šeFhme Deewj DevÙe
n
cetueYetle efyeefu[bie yuee@keäme Deeefo keâe keâesj mesš (core set) Meeefceue =
t
neslee nw~
20. Which of the following is NOT a valid
system Data dll: FmeceW 90 meJe&j [sše Øeoelee (server data multimedia authoring metaphor?
provider) kesâ meeLe ADO. NET kesâ efueS [sše kebâšsvej keäueemesme efvecveefueefKele ceW mes keâewve Skeâ ceevÙe ceušerceeref[Ùee
Meeefceue neslee nQ~ mebuesKeve ™hekeâ (authoring meaphor) veneR nw~
47
 (a) Hierachical metaphor 23. Once an e-mail has been send, it is moved from
(b) Scipting language metaphor the ______ folder to the _____ folder.
(c) Flow-control metaphor Skeâ yeej F&-cesue Yespes peeves kesâ yeeo Fmes ..........heâesu[j
(d) Automatic metaphor mes.......... heâesu[j ceW ues~
Ans. (d) : Deešescesefškeâ cesšeheâesj ceušerceeref[Ùee keâe ceevÙe Dee@Leefjbie (a) outbox, sent (b) inbox, outbox
mebuesKeve cesšeheâesj veneR nw? ceušerceeref[Ùee SefhuekesâMeve yeveeves keâer Skeâ (c) inbox, sent (d) outbox, inbox
Øeef›eâÙee nw leLee ™hekeâ (Metaphor) Skeâ heæefle nesleer nw, Ans. (a) : peye efkeâmeer keâes F&-cesue Yespee pee jne neslee nw Ùee efJeheâue
Dele: ceušerceeref[Ùee mebuesKeve ™hekeâ (Multimedia authoring nes peelee nw lees Ùen F&-cesue DeeGšyee@keäme ceW ner jn peelee nw Deewj Ùen
metaphor) ceušerceeref[Ùee SefhuekesâMeve yeveeves keâer Øeef›eâÙee keâer Skeâ Yespee ieÙee F&-cesue meheâuelee hetJe&keâ Ûeues peeves hej DeeGšyeekeäme ceW mes
heæefle nw~ kegâÚ ceevÙe ceušerceeref[Ùee Dee@Leefjbie cesšeheâesj Fme Øekeâej nw~ meW[ heâesu[j ceW Ûeuee peelee nw~
(i) Scripting Language Metaphor Fveyee@keäme: Fme heâesu[j ceW Øeehlekeâlee& keâes Øeehle meYeer F&-cesue efoKeeF&
(ii) Hierarchical metaphor oslee nw~
(iii) Icomic/flow- controll metaphor
24. Which of the following is a valid library
(iv) Slide show metaphor
function in 'C' language to close an opened file?
21. Which of the following is not a word processor? Skeâ Kegueer heâeFue keâes yebo keâjves kesâ efueS meer Yee<ee ceW
efvecve ceW mes keâewve-mee Skeâ Meyo mebmeeOekeâ (Je[& Øeesmesmej) efvecveefueefKele ceW mes keâewve-mee ceevÙe ueeFyesÇjer hebâkeäMeve nw?
veneR nw? (a) fclose() (b) closefile()
(a) WordPad/Je[&hew[ (c) closef() (d) fileclose()
(b) Microsoft Word/ceeF›eâesmee@heäš Je[& Ans. (a) : hebâkeäMeve heâeFue keâes yebo keâjlee nw~ efpemes heâeFue hJeeFbšj
(c) OpenOffice Impress/Deesheve Dee@efheâme FcØesme fb Éeje Fbefiele efkeâÙee ieÙee nw~
(d) OpenOffice Writer/Deesheve Dee@efheâme jeFšj Declaration - int fclose (file *fb);
Ans. (c) : Je[& Øeesmesmej Skeâ keâchÙetšj Øees«eece neslee nw pees efpemeceW 25. Which of the following in the basis of computer
omleeJespe keâes yeveeves, Gvekesâ šskeämš Sef[efšbie heâe@jcesefšbie DeeGšhegš and holds all of the circuit that ties the
Fvehegš Deeefo keâeÙeeX keâes keâjves kesâ efueS efkeâÙee peelee nw~ Je[& Øeesmesefmebie different components of the computer system
together?
kesâ ØecegKe GoenjCe-
efvecveefueefKele ceW mes keâewve-mee kebâhÙetšj keâe cetue nw Deewj
MS word, word pad, Notepad, open office writer Skeâ
meYeer meefke&âš keâes OeejCe keâjlee nw, pees kebâhÙetšj efmemšce
Øekeâej keâe ØespeWšsMeve Øees«eece nw Dele: open office impress Je[&
kesâ efJeefYeVe IeškeâeW keâes Skeâ meeLe peesÌ[lee nw~
Øeesmesmej veneR nw~
(a) Hard Disk Drive/ne[& ef[mkeâ [^eFJe
22. State whether the following statement is true or
false? (b) Motherboard/ceojyees[&
yeleeSb efkeâ efvecveefueefKele keâLeve mener nQ Ùee ieuele~ (c) CPU/meer.heer.Ùet.
(i) An analog timer is an example of frome (d) Cable/kesâyeue
based animation.Skeâ Sveeuee@ie šeFcej hesâme Ans. (b) : ceojyees[& efkeâmeer Yeer kebâhÙetšj keâe yewkeâyeesve neslee nw pees
DeeOeeefjle SveercesMeve keâe GoenjCe nw~ kebâhÙetšj efmemšce kesâ efJeefYeVe IeškeâeW keâes Skeâ meeLe peesÌ[lee nw~ efpememes
(ii) In forward mapping more than one input keâchÙetšj kesâ otmejs ef[JeeFMe Deeheme ceW keâveskeäš nesles nQ~ Fmes cesve yees[&
pixel cannot be mapped to a single output Ùee efmemšce yees[& Yeer keâne peelee nw~
pixelheâejJe[& cesefhebie ceW, Skeâ mes DeefOekeâ Fvehegš
26. Which of the following statement is wrong?
efhekeämesue keâes Skeâue DeeGšhegš efhekeämesue hej cewhe veneR
efvecveefueefKele ceW mes keâewve-mee/mes keâLeve ieuele nw/nQ?
efkeâÙee pee mekeâlee~
(i) Congestion control protocols insure that the
(a) (i) – False, (ii) True/ (i) – ieuele, (ii) mener sender cannot send data faster than the
(b) (i) – false, (ii) false / (i) – ieuele, (ii) ieuele recipient can receive data/kebâpesMeve-kebâš^esue
(c) (i) – true, (ii) false / (i) – mener, (ii) ieuele Øeesšeskeâe@ue megefveefMÛele keâjles nQ efkeâ Øes<ekeâ Øeehlekeâlee&
(d) (i) – True, (ii) true / (i) – mener, (ii) mener Éeje [sše Øeehle keâjves keâer meercee mes DeefOekeâ lespeer mes
Ans. (c) : keâLeve (i) mener nw~ keäÙeeWefkeâ Sveeuee@ie šeFcej Skeâ øesâce [sše veneR Yespe mekeâlee nw~
DeeOeeefjle SefvecesMeve GoenjCe neslee nw~ Ùen šeFcej nj meskeâC[ øesâce (ii) Flow-control protocols ensure that the
keâes jermesš keâjlee nw, hetjer m›eâerve keâes efcešelee nw Deewj nj yeej Fmes efheâj sender cannot send data faster then the
mes KeerÛelee nw~ Ùen Øeefle meskeâC[ 1 uethe keâes oMee&lee nw~ network can transmit data/heäuees-kebâš^esue
keâLeve (ii) DemelÙe nw keäÙeeWefkeâ heâejJe[& cewefhebie ceW, Skeâ mes DeefOekeâ Øeesšeskeâe@ue Ùen megefveefMÛele keâjles nQ efkeâ Øes<ekeâ
Fvehegš efhekeämesue keâes Skeâ DeeGšhegš efhekeämesue hej cewhe efkeâÙee pee vesšJeke&â Éeje [sše mebÛeeefjle keâjves keâer meercee mes
mekeâlee nw~ DeefOekeâ lespeer mes [sše veneR Yespee pee mekeâlee nw~
48
 (a) Neither (i) or Neither (ii) Ans. (d) : Suieesefj©e efkeâmeer mecemÙee keâes nue keâjves keâe Skeâ mšshe-
ve lees (i) Deewj ve ner (ii) yeeF& mšshe nesles nQ Skeâ mšshe Skeâ Dee@hejsMeve keâes oMee&lee nw~ Suieesefj©e
(b) Both (i) and (ii)/ oesveeW (i) Deewj (ii) kesâ efvecve efJeMes<eleeSB nesleer nw~ pewmes- efveef§elelee:- Suieesefj©e keâes efveef§ele
(c) Only (ii)/ kesâJeue (ii) meceÙe leLee keâce mhesme ceW efueKee pee mekeâlee nw~
(d) Only (i)/ kesâJeue (i) Dele: efvecve efJekeâuheeW ceW mes~
Ans. (b) : [sše mebÛeej ceW ØeJeen efveÙeb$eCe oes vees[dme kesâ yeerÛe [sše 29. Which of the following presentation view
š^ebmeefceMeve keâer oj keâes ØeyebefOele keâjves keâer Øeef›eâÙee nw pees Skeâ lespe option in Microsoft power point 2016 show
thumbnails of all slides in your presentation to
Øes<ekeâ keâes Skeâ Oeerceer efjmeerJej keâes Yeejer keâjves mes jeskeâleer nw~ Ùen easily rearrange?
efjmeerJej kesâ efueS š^ebmeefceMeve ieefle keâes efveÙebef$ele keâjves kesâ efueS Skeâ leb$e ceeF›eâesmee@heäš hee@JejhJeeFbš 2016 ceW efvecve ceW mes keâewve-mee
Øeoeve keâjlee nw efpememes Øes<ekeâ vesšJeke&â Éeje [sše mebÛeeefjle keâjves keâer ØespeWšsMeve JÙet efJekeâuhe meYeer mueeF[dme kesâ Lebyevesue keâes
Skeâ meercee mes DeefOekeâ lespeer mes [sše veneR Yespe mekeâlee nw~ Deemeeveer mes hegveJÙe&JeefmLele keâjves kesâ efueS Deehekeâer
kebâpesMeve- kebâš^esue Øeesšeskeâe@ue ceW Ssmeer mecemÙee nw pees hewkesâš efmJeÛe ØespeWšsMeve ceW efoKeelee nw?
vesšJeke&â ceW keâYeer Yeer Dee mekeâlee nw~ Ssmee leye nes mekeâlee nw peye (a) jeref[bie JÙet (b) DeeGšueeFve JÙet
vesšJeke&â kesâ Deboj efkeâmeer meyevesš ceW yengle meejs hewkesâš ceewpeto nw~ (c) mueeF[ mee@š&j JÙet (d) veece&ue JÙet
Ùes vesšJeke&â uesÙej ceW hewoe nesves Jeeueer Skeâ Ssmeer efmLele nw peneb cewmespe
Ans. (c) : mueeF[ mee@š&j ÂMÙe (view) ceW Deehe ØelÙeskeâ mueeF[ keâe
š^wefheâkeâ Flevee pÙeeoe nes efkeâ Ùes vesšJeke&â kesâ efjmheebme šeFce keâes keâeheâer
Skeâ ueIegefÛe$e osKeles nQ, mueeF[ mee@š&j ÂMÙe ve kesâJeue Deehekeâes mebhetCe&
Oeercee keâj oslee nw~ ™he mes Deehekeâer Øemlegefle keâe Skeâ Meeveoej ÂMÙe oslee nw, yeefukeâ Ùen
27. TCP is a _______ protocol, whereas UDP is a Deehe keâes Deheveer mueeF[ keâes hetveJÙe&JeefmLele keâjves Deewj neF[ keâjves keâer
____ protocol. megefJeOee oslee nw~ Ùeefo Deehe Gve mueeF[eW keâes yeÌ{evee Ùee Ieševee Ûeenles
šermeerheer Skeâ..........Øeesšeskeâe@ue nw peyeefkeâ Yet[erheer Skeâ nQ, lees Deehe DeeJeMÙekeâleevegmeej petce Fve Deewj DeeGš keâjkesâ ÂMÙe
........Øeesšeskeâe@ue nw~ (view) keâes meceÙeesefpele keâj mekeâles nw~
(a) connection-oriented; connection-less 30. Which of the following is a network layer
(b) application-layer; connection-oriented protocol?/ efvecveefueefKele ceW mes keâewve Skeâ vesšJeke&â uesÙej
(c) connection-less; connection-oriented Øeesšeskeâe@ue nw?
(d) connection-less; application-layer
(a) IP (b) SMTP
Ans. (a) : š^ebmeefceMeve kebâš^esue Øeesšeskeâe@ue Skeâ SefhuekesâMeve uesÙej (c) HTTP (d) TCP
Øeesšeskeâe@ue nw pees vesšJeke&â hej mebosMeeW keâe Deeoeve-Øeoeve keâjves kesâ efueS Ans. (a) : IP Fbšjvesš Øeesšeskeâe@ue Skeâ Øeesšeskeâe@ue nw pees Fbšjvesš
SefhuekesâMeve Øees«eece Deewj keâchÙetšefjbie ef[JeeFme keâes me#ece yeveelee nw~ pewmes hewkesâš- efmJeÛe efkeâS ieS vesšJeke&â hej mebÛeej keâjves kesâ efueS
Fmes Fbšjvesš hej hewkesâš Yespeves Deewj vesšJeke&â hej [sše Deewj mebosMeeW keâer [sše«eece keâe GheÙeesie keâjlee nw~ IP Øeesšeskeâe@ue OSI meboYe& cee@[ue kesâ
meheâue ef[ueerJejer megefveef§ele keâjves kesâ efueS ef[peeFve efkeâÙee ieÙee nw~ vesšJeke&â uesÙej Øeesšeskeâe@ue hej keâeÙe& keâjlee nw~ Deewj TCP/IP veecekeâ
Ùetpej [eše «eece Øeesšeskeâe@ue Skeâ š^ebmeheesš& uesÙej Øeesšeskeâe@ue nw~ Øeesšeskeâe@ue kesâ Skeâ metš keâe Skeâ Yeeie nw~
Fbšjvesš Øeesšeskeâe@ue metš keâe Skeâ efnmmee nw~ Deepe ogefveÙee Yej ceW 1.5 efceefueÙeve mes DeefOekeâ GheÙeesiekeâlee&DeeW kesâ meeLe
efpemes Ùet[erheer/DeeF&heer metš keâne peelee nw Ùen Skeâ DeefJeÕemeveerÙe Deewj ueesieeW Deewj mecegoeÙeeW keâe peesÌ[ves kesâ ceeceues ceW Jele&ceeve Fbšjvesš Skeâ
keâveskeäMeve jefnle Øeesšeskeâe@ue nw~ yeÌ[er meheâuelee nw~
FmeefueS [sše š^ebmeheâj mes henues keâveskeäMeve mLeeefhele keâjves keâer keâesF& IP S[^sme keâe oes Jepe&ve Dee Ûegkeâe nw~
DeeJeMÙekeâlee veneR nw~ 1. IPV4 64 bit
28. Which of the following properties of an 2. IPV6 128 bit
algorithm ensures that each step of the 31. Which of the following option handles memory
algorithm is precisely defined and the actions management and security checks in NET frame
to be performed are clearly specified? works?
Suieesefjoce kesâ efvecveefueefKele iegCeeW ceW mes keâewve-mee iegCe Net øesâceJeke&â ceW efvecveefueefKele ceW mes keâewve-mee efJekeâuhe
megefveefMÛele keâjlee nw efkeâ Suieesefjoce kesâ ØelÙeskeâ ÛejCe keâes cesceesjer ØeyebOeve Deewj efmekeäÙeesefjšer Ûeskeäme keâes mebYeeuelee nw?
"erkeâ mes heefjYeeef<e efkeâÙee ieÙee nw Deewj efkeâS peeves Jeeues (a) CTS (b) CLR
(c) CT (d) CLS
keâeÙeeX keâes megmhe<š {bie mes efveefo&<š efkeâÙee ieÙee nw?
Ans. (b) : CLR: CLR (Common Language Runtime)
(a) finiteness/heefjefcelelee NET Øees«eeceeW kesâ efve<heeove keâe ØeyebOeve keâjlee nw~ CLR cesceesjer
(b) Effectiveness/ØeYeeJeMeeruelee ØeyebOeve, DeheJeeo (exciption) nQ[efuebie, ef[yeefiebie, efmekeäÙeesefjšer
(c) Input and Output/Fvehegš Deewj DeeGšhegš Ûeskeäme, LeÇs[ efve<heeove, keâes[ efve<heeove, keâes[ megj#ee JesefjefheâkesâMeve
(d) Certainty/efveefMÛelelee keâcheeFuesMeve Deeefo keâjlee nw~
49
32. In C#, which of the following option is not an Ans. (c) : Fvehegš ef[JeeFme, Fvehegš [eše keâes mebmeeefOele
access modifier? (processed) veneR keâjlee nw Deewj heefjCeece meerOes DeeGšhegš ef[JeeFme
C# ceW efvecve ceW mes keâewve-mee efJekeâuhe Skeämesme cee@ef[heâeÙej keâes veneR Yespelee, meJe&ØeLece Ùen CPU keâes [sše Yespelee nw, CPU
veneR nw? [sše ceW nsjhesâj (Menipulation) keâjkesâ [sše kesâ DeeGšhegš kesâ
(a) Private (b) Protected Internal ceeOÙece mes heefjCeece Øemlegle keâjlee nww~
(c) Protected External (d) Public
35. Identify the attribute value in the following
Ans. (c) : C# Yee<ee ceW Protected External Skeämesme cee@ef[heâe@Ùej HTML statement.
veneR neslee nQ C# ceW Skeämesme cee@ef[heâeÙej keâe GheÙeesie efkeâmeer keäueeme Ùee efvecveefueefKele HTML keâLeve ceW efJeMes<elee (Sefš^yÙetš)
keäueeme kesâ Øekeâej kesâ meomÙe (Member) keâer henBgÛe (accessibility) veece keâer henÛeeve keâjW~
kesâ oeÙejs keâes efveefo&° keâjves kesâ efueS efkeâÙee peelee nw Ùen Skeâ keâer-Je[& <p align = "left">final examination </p>
neslee nw~ pees cegKÙe ™he mes Ûeej Øekeâej kesâ nesles nQ~ (a) left/ (b) <p> and </p>
(i) Public (c) align (d) final examination
(ii) Privete Ans. (c) : <p align = "left" > final examination </p> ceW
(iii) Protected align Sefš^yÙetš nw Deewj left Fmekeâe ceeve nw~ align Sefš^yÙetš keâe
(iv) Internal GheÙeesie šskeämš kebâšsvš keâes mebjsefKele (align) keâjves kesâ efueS neslee nw~
uesefkeâve Fvekesâ kegâÚ mebÙeespeve Yeer nesles nw pewmes-
36. Which of the following multimedia text-based
(v) Protected Internal properties (feature) generalize the concept for.
(vi) Private Protected efvecveefueefKele ceW mes keâewve-meer ceušerceeref[Ùee hee"-
33. Supose : cell A1, A2 B1 and B2 are 0, 0, a and 0 DeeOeeefjle efJeMes<eleeSb hee" omleeJespeeW lekeâ heng@Ûeves kesâ
respectively. What will be the output of the
following Microsoft Excel formula?
ef ueS hegâšveesš Deewj ›eâe@me-jsheâjWme keâer DeJeOeejCee
ceeve ueW efkeâ mesue A1, A2, B1 Deewj B2 keâer meece«eer meeceevÙeer keâjCe keâjleer nw?
›eâceMe: 0, 0, a, Deewj 0 nw~ efvecveefueefKele Microsoft (a) footnote and cross-reference
Excel met$e keâe DeeGšhegš efkeâlevee nesiee? šskeämš FcheesefšËie Sb[ SkeämeheesefšËie
= COUNT (A1 : B2) (b) text list/šskeämš Mewueer
(a) 4 (b) 1 (c) hypertext/neFhejšskeämš
(c) 0 (d) 3 (d) text finder/šskeämš Keespe
Ans. (d) : COUNT ( ) hebâkeäMeve mebKÙee Jeeues mesue kesâ lelJeeW keâer Ans. (c) : Hypertext ceušerceeref[Ùee hee"- DeeOeeefjle efJeMes<eleeSb
mebKÙee keâes efievelee nw Dele: (A1 : B2) keâe ceeve (3) nesiee~ hee" omleeJespeeW lekeâ hengBÛeves kesâ efueS hegâšveesš Deewj ›eâe@me-jsheâjWme
(Cross Reference) keâer DeJeOeejCee meeceevÙeerkeâjCe keâjleer nQ
37. consider the following array declarations in C
language:
int array 1[] = {2, 3};
COUNT (A1:B2) = 3 int array2[3] = {9};
34. Which of the following is not the legal work of What will be the output of the following print
input device? statement?
efvecveefueefKele ceW mes keâewve keâeÙe& Fvehegš ef[JeeFme keâe JewOe printf("%d, %d", array 1[1], 2[array2]);
keâeÙe& veneR nw? 'C' Yee<ee ceW efvecveefueefKele Ssjs Iees<eCeeDeeW hej efJeÛeej
(a) it converts the input data & instructions into keâjW:
the computer understandable form/Ùen Fvehegš int array 1[] = {2, 3};
[sše Deewj efveoxMeeW keâes kebâhÙetšj mJeerkeâeÙe& ™he ceW heefjJeefle&le int array2[3] = {9};
keâjlee nw~ efvecveefueefKele efØebš mšsšceWš keâer DeeGhegš efkeâleveer nesieer?
(b) it send the input data and instruction into the printf("%d, %d", array 1[1], 2[array2]);
memory units for further use/ Ùen Yeb[ejCe Deewj (a) 2, 0 (b) 3, 0
Deeies keâer Øeef›eâÙee kesâ efueS Yeb[ejCe GhekeâjCeeW keâes Fvehegš (c) 2, 9 (d) 3, 9
[sše Deewj efveoxMe Yespelee nw~ Ans. (b) : efoÙes ieÙes Print statement keâe GodIeešve 3, 0 nesiee,
(c) it processed input data and send output peye Iees<eCee kesâ meceÙe efkeâmeer Ssjs kesâ Mes<e lelJeeW (elements) keâes
directly to the output device/Ùen Fvehegš [sše keâes ef[heâeuš ™he mes 0 keâj oslee nw~
mebmeeefOele keâjlee nw Deewj heefjCeece meerOes DeeGšhegš ef[JeeFme array 2[3] = { 9 }
keâes Yespelee nw~
(d) it reads the data and outside environmental
data and instructions/Ùen yeenjer ogefveÙee kesâ [sše
Deewj efveoxMeeW keâes heÌ{lee nw~
50
array 1 [] = {2, 3} Skeämesue omleeJespeeW ceW ØeÙegòeâ Jeke&âMeerš Meyo, hebefòeâÙeeW Deewj mlebYeeW ceW
JÙeJeefmLele mesueeW keâe Skeâ meb«en nw~
Ùen Jen melen nw efpemekesâ meeLe Deehe [sše ope& keâjves kesâ efueS Fbšjwkeäš
keâjles nQ~ ØelÙeskeâ keâeÙe&he$ekeâ (worksheet) ceW 1048576 hebefòeâÙeeW
Deewj 16384 mlebYe (Column) nesles nQ~ Deewj Ùen Skeâ efJeMeeue
efoÙes ieÙes Print mšsšceWš ceW 2[array 2] keâe DeeGšhegš array 2 [2] leeef uekeâe kesâ ™he ceW keâeÙe& keâjlee nw pees Deehekesâ peevekeâejer JÙeJeefmLele
kesâ meceeve nesiee keäÙeeWefkeâ GCC kebâheeFuej oesveeW kesâ efmešskeäme keâes Skeâ keâjves keâer Devegceefle oslee nw~
ner mecePelee nw~ 40. Which of the following terms best describes the
process of interconnecting two or more
keâcheeFuej Ssjs lelJeeW keâes Skeämesme keâjves mes henues Ssjs Dee@hejsMeve keâes networks to form a single large network?
hJeeFbšme& ceW keâveJeš& keâj oslee nw~ efvecveefueefKele ceW mes keâewve-mee Meyo Skeâ yeÌ[e vesšJeke&â keâes
38. With regard to internet security, the full form yeveeves kesâ efueS oes Ùee oes mes DeefOekeâ vesšJeke&â keâes Deeheme
of _____and it provide's security at the
_____layer
ceW peesÌ[ves keâer Øeef›eâÙee keâe meyemes DeÛÚe JeCe&ve keâjlee nw?
Fbšjvesš megj#ee kesâ mebyebOe ceW SSL keâe hetCe& ™he ____ nw (a) Merging/efJeueÙeve
Deewj Ùen ______ uesÙej hej megj#ee Øeoeve keâjlee nw~ (b) Intranet/Fbšjvesš
(a) simple socket layer; Transport (c) Virtualization/JeÛeg&DeueeFpesMeve
efmebheue mee@kesâš uesÙej (Simple Socket Layer); (d) Internetworking/Fbšj-vesšJeefkeËâie
š^ebmeheesš& Ans. (d) : FbšjvesšJeefkeËâie oes MeyoeW mes efceuekeâj yevee nw~ Fbšj Deewj
(b) Secure Service layer; Application/efmekeäÙeesj vesšJeefkeËâie efpemekeâe DeLe& nw hetjer lejn mes Deueie-Deueie vees[dme Ùee
meefJe&me uesÙej (Secure Service Layer); ShueerkesâMeve mesieceWš kesâ yeerÛe mebyebOe~ Ùen keâveskeäMeve #es$e FkeâeF& jeGšj Ùee iesšJes kesâ
(c) Secure Socket layer; Transport/efmekeäÙeesj mee@kesâš meceeve Fbšjmesmej GhekeâjCeeW kesâ ceeOÙece mes mLeeefhele keâer peeleer nw~
uesÙej (Secure Socket Layer); š^ebmeheesš& Ùen FbšjkeâveskeäMeve Dekeâmej meeJe&peefvekeâ efveefpe, JeeefCeefpÙekeâ
(d) secure socket layer; Application/efmekeäÙeesj mee@kesâš (commercial) DeewÅeesefiekeâ Ùee mejkeâejer vesšJeke&â kesâ yeerÛe ceW neslee nw~
uesÙej (Secure Socket Layer); ShueerkesâMeve pees ceOÙeJeleea vesšJeefkeËâie GhekeâjCeeWb mes pegÌ[e nw pees Skeâ efJeMeeue
Ans. (c) : efmekeäÙeesj mee@kesâš uesÙej (Sequre socket layer) vesšJeke&â kesâ ™he ceW keâeÙe& keâjlee nw FbšjvesšJeefkeËâie Gve JÙeeheej, GlheeoeW
š^ebmeheesš& SSL hetje veece efmekeäÙeesj mee@kesâš uesÙej nw pees Skeâ megj#ee Deewj Øeeef›eâÙeeDeeW keâes meoefYe&le keâjlee nw~ pees FbšjvesšJeke&â yeveeves Deewj
Øeesšeskeâe@ue nw pees Skeâ Jesye meJe&j Deewj Skeâ Jesye yeÇeGpej kesâ yeerÛe Skeâ ØeMeeefmele keâjves keâer Ûegveewleer keâes hetje keâjlee nw~
Sefv›eâhšs[ efuebkeâ yeveelee nw~ Dee@veueeFve uesveosve keâes megjef#ele keâjves 41. Assume that the contents of cells A1 to A5 of a
Deewj «eenkeâeW keâer peevekeâejer keâes efvepeer Deewj megjef#ele jKeves kesâ efueS microsoft excel worksheet are 1,2,3,4 and 5
kebâheefveÙeeW Deewj mebie"veeW keâes Deheveer Jesye meeFšeW ceW SSL ØeceeCehe$e respectively and other cell is empty, 15 in sell
on selecting A1 to A5 and clicking on autosum
peesÌ[ves keâer DeeJeMÙekeâlee nw~ pees Fbšjvesš mebÛeej keâes ieesheveerÙelee button, result will be display in_____cell.
ØeceeCeerkeâjCe Deewj DeKeb[lee Øeoeve keâjlee nw~ SSL Delele: š^e@meheesš& ceeve ueW efkeâ ceeF›eâesmee@heäš Skeämesue Jeke&âMeerš kesâ mesue A1
uesÙej efmekeäÙeesefjšer (TLS) ceW efJekeâefmele ngDee~ mes A5 lekeâ keâer meece«eer ›eâceMe: 1, 2, 3, 4 Deewj 5 nQ,
Deeceleewj hej SSL keâe GheÙeesie ›esâef[š keâe[& uesveosve [sše DeblejCe Deewj Mes<e mesue efjòeâ nQ~ A1 mes A5 keâe ÛeÙeve Deewj
Deewj uee@efieve megjef#ele keâjves kesâ efueS efkeâÙee peelee nw Fme Øekeâej nce 'AutoSum' yešve hej efkeäuekeâ keâjves hej _______ mesue
keân mekeâles nQ~ SSL Deehekesâ Jesye meJe&j hej Skeâ efyeš keâes[ nw pees ceW 15 ØeoefMe&le nesiee~
Dee@veueeFve mebÛeej kesâ efueS megj#ee Øeoeve keâjlee nw~ Deewj efJeÕemeveerÙe (a) B1 (b) A6
lejerkesâ mes mebÛeejCe keâer Devegceefle osles nQ Øeesšeskeâe@ue kesâ oes mlej nesles nQ (c) A1 (d) A5
Skeâ efjkeâe[& Øeesšeskeâe@ue Deewj nw[Meskeâ Øeesšeskeâe@ue Deewj Ùes TCP/IP Ans. (b) :
pewmes š^ebmeheesš& Øeesšeskeâe@ue kesâ Thej mleefjle nesles nQ~
39. By default in microsoft excel 2016
workbook_____worksheets.
ef[heâe@uš ™he mes, Microsoft Excel 2016 Jeke&âyegkeâ ceW
______ Jeke&âMeerš/Jeke&âMeeršdme nesleer nw/nQ~
(a) four/Ûeej (b) one/Skeâ
(c) two/oes (d) three/leerve
autosum hebâkeäMeve kesâ Éeje mesue A1 mes A5 kesâ meYeer [sše keâes
Ans. (b) : Skeämesue 2016 ceW Deehekesâ Éeje Keesueves Jeeues ØelÙeskeâ veF& peesÌ[ keâjves hej meYeer vecyej keâe Gòej A6 kesâ mesue ceW ØeoefMe&le efkeâÙee
keâeÙe& hegefmlekeâe ceW ef[heâe@uš ™he mes Deehekesâ efueS Skeâ Jeke&âMeeršdme peeSiee~ Excel ceW Column kesâ JewuÙet keâe mece keâjves hej Gmeer
yeveeÙeer ieÙeer nesleer nw Deehe Deheves keâeÙe& hegefmlekeâe ceW Jeke&âMeeršdme keâes Column ceW henues Keeueer mesue ceW ØeoefMe&le keâj efoÙee peelee nw~ Gmeer
peesÌ[ mekeâles nQ Deewj nše Yeer mekeâles nQ~ Øekeâej Row ceW Yeer keâF& meejs mesue kesâ value keâes autosum keâjves
51
hej Gmeer Row ceW JewuÙet kesâ Devle ceW henues Keeueer mesue ceW ØeoefMe&le 44.
What is the value of the following "C"
keâj efoÙee peelee nw~ language expression in which X is an interger
variable whose value is 4?
Autosum- peye Deehe Dee@šesmece keâceeb[ keâe GheÙeesie keâjles nw lees
efvecveefueefKele 'C' Yee<ee DeefYeJÙeefòeâ keâe ceeve efkeâlevee
Skeämesue Devegceeve ueieelee nw efkeâ Deehe efkeâme [sše keâes Skeâ meeLe pees[Ì vee
nesiee, efpemeceW x Skeâ Fefvšpej JesefjSyeue nQ efpemekeâe ceeve
Ûeenles nQ~ (Deeceleewj hej Gme mesue kesâ yeieue ceW mesueeW keâe Skeâ yuee@keâ
4 nw?
pene met$e nw~) Deešesmece keâe GheÙeesie keâjves kesâ efueS efpeve vecyejeW keâe
(x-5) ? 15 : 25
Ùeesie keâjvee Ûeenles nQ, Gmekesâ yeieue ceW Skeâ mesue keâe ÛeÙeve keâjW nesce
(a) 0 (b) 25
šwye hej Dee@šesmece hej efkeäuekeâ keâjW Sbšj oyeeS, Deewj Deehekeâe keâece nes
(c) 15 (d) -1
ieÙee~ peye Deehe Deešesmece hej efkeäuekeâ keâjles nQ lees Skeämesue mJeeÛeefuele
Ans. (c) : Ghejesòeâ "C" Øees«eece ceW Ternary Dee@hejsšj keâe GheÙeesie
™he mes mebKÙeeDeeW kesâ Ùeesie kesâ efueS Skeâ met$e pees (sum hebâkeäMeve keâe
keâj mšsšceWš keâes Ûeskeâ efkeâÙee ieÙee nw peneB hej x = 4 Deewj -5 keâes
GheÙeesie keâjlee nw) IešeÙee ieÙee nw~ (4-5) Deewj -1 efjšve& Øeehle ngDee peneb mšsšceWš
42. the process through which a vector image is melÙe nw melÙe nesves hej ternary Dee@hejsšj 15 keâes efØevš keâjsiee~
converted into a bitmap imager she's called. ternary Dee@hejsšj- yeeFvejer kebâ[erMeve kesâ heefjCeece kesâ DeeOeej hej
Jen Øeef›eâÙee efpemekesâ ceeOÙece mes Skeâ Jeskeäšj ÚefJe keâes keâes[ keâes efve<heeefole keâjves kesâ efueS šve&jer Dee@hejsšj keâe GheÙeesie efkeâÙee
efyešcewhe ÚefJe ceW heefjJeefle&le efkeâÙee peelee nw, Gmes keâne peelee nw Ùen Fvehegš kesâ ™he ceW Skeâ yeeFvejer kebâ[erMeve keâes ueslee nw pees
peelee nw : Fmes if-else kebâš^esue heâueeW yuee@keâ kesâ meceeve yeveelee nw neueeBefkeâ Ùen
(a) pixilation/efhekeämeeruesMeve Skeâ hebâkeäMeve kesâ meceeve JÙeJenej keâjles ngS Skeâ ceeve Yeer oslee nw~ Ùeefo
(b) Quantization/keäJeebšeF&pesMeve
kebâ[erMeve mener nw lees ternary Dee@hejsšj Deehekeâes, Skeâ JewuÙet keâes
JewefjSyeue ceW mLeeefhele keâjves keâer Devegceefle oslee nw, Deewj Ùeefo kebâ[erMeve
(c) Rasterization/jemšjeFpesMeve
ieuele nw lees otmeje JewuÙet keâes Yeer mLeeefhele keâjlee nw~
(d) Sampling./meQheefuebie
Ans. (c) : ‘‘jemšjeFpesMeve’’ Jeskeäšj «eeefheâkeâ Ùee Dee@ypeskeäš keâes
efyešcewhe ceW keâveJeš& keâjves mes Deehe corel DRAW kesâ meeLe Deeypeskeäš
hej efJeMes<e ØeYeeJe ueeiet keâj mekeâles nQ~ Jeskeäšj «eeefheâkeâ keâes efyešcewhe ceW
yeoueves keâer Øeef›eâÙee keâes ‘‘jemšjeFefpebie’’ kesâ ™he ceW Yeer peevee peelee nw~
peye Deehe Jeskeäšj «eeefheâkeâ keâes keâveJeš& keâjles nw lees Deehe efyešcewhe kesâ
jbie cees[ keâe ÛeÙeve keâj mekeâles nQ jbie ceesÌ[ efyešcewhe yeveeves Jeeues jbieeW
keâer mebKÙee Deewj Øekeâej efveOee&efjle keâjlee nw~ 45. C# which of the following class is used to
programmatically monitor the files of your
43. In VB.NET___is a conversion class with no system is done?
potential for data loss or incorrect result.
C# ceW efvecve ceW mes efkeâme keäueeme keâe GheÙeesie Øees«eeefcebie
VB.NET ceW ______ Skeâ ™heeblejCe ßesCeer nw efpemeceW
Éeje Deehekesâ efmemšce keâer heâeFueeW hej efveiejeveer jKeves kesâ
[sše neefve Ùee ieuele heefjCeeceeW keâer keâesF& mebYeeJevee veneR nw~ efueS efkeâÙee peelee nw?
(a) mass coversion/JÙeehekeâ ™heeblejCe (a) FileSystemWatcher Class
(b) Hierarchical transformation/heoeveg›eâefcele (b) FileSystemMonitor Class
(neFDejeeEkeâkeâue) ®heeblejCe (c) FileWatcher Class
(c) Depth conversion/ienvelee ([shLe) ®heeblejCe (d) SystemWatcher Class
(d) Narrow Conversion/mebkeâerCe& ®heeblejCe Ans. (a) : keäueeme heâeFue efmemšce keâes megvelee (listen) nw!
Ans. (a) : JÙeehekeâ ™heeblejCeeW ceW ceewpetoe Øekeâej kesâ JewuÙet mes Skeâ veS
efveoxefMekeâe Deewj Gmekeâer GheefveoxefMekeâeDeeW (directory and its
Subdirectories) Deewj heâeFueeW hej vepej jKelee nw~ Deewj efveoxefMekeâe
ceeve keâe efvecee&Ce Meeefceue neslee nw efpemeceW Ùee lees DeefOekeâ ØeefleyebOeelcekeâ
ceW keâesF& heefjJele&ve efkeâS peeves hej metefÛele keâjlee nw Ùen keäueeme leye
ßesCeer nesleer nw~ Ùee ue#Ùe Øekeâej keâer leguevee ØeefleyebOeelcekeâ ßesCeer nesleer nw
GheÙeesieer nesleer nw~ peye Deehekeâes efkeâmeer efveoxefMekeâe (directory) ceW
Ùee ue#Ùe Øekeâej keâer leguevee ceW DeefOekeâ ØeefleyeefOele meomÙe metÛeer nesleer Dehe[sš Ùee mJele: Dehe[sš keâjves keâer DeeJeMÙekeâlee nesleer nw~ GoenjCe
nw~ ™heeblejCeeW keâes DelÙeeefOekeâ keâjves mes [sše neefve veneR nes mekeâleer~ kesâ efueS Deehe efkeâmeer heâesu[j keâe DeešeW yewkeâDehe yeveevee Ûeenles nQ~ lees
(neueeBefkeâ Gvekesâ heefjCeecemJe™he mešerkeâlee keâe vegkeâmeeve nes mekeâlee nw~ Deehe Skeâ heâeFue efmemšce JeeÛej mesJee ueeiet keâj mekeâles nQ~ pees Skeâ
keäÙeeWefkeâ [sše KeesÙee veneR pee mekeâlee nw, mebkeâueve mhe° ™heeblejCe efJeefOe efveoxefMekeâe Ùee hetjer ceMeerve keâes osKeleer nw Deewj Ùen helee ueiee mekeâleer nw
Ùee keâeefmšbie Dee@hejsšj kesâ GheÙeesie keâer DeeJeMÙekeâlee kesâ efyevee, efkeâ keâye Deewj keäÙee heefjJele&ve efkeâÙee ieÙee nw Deewj yewkeâDehe ef[JeeFme ceW
™heeblejCe keâes mhe° ™he mes Ùee heejoMeea ™he mes mebYeeue mekeâles nQ~ heefjJele&veeW keâer Øeefleefueefhe yeveeSB~
veesš- neueeBefkeâ keâes[ pees Skeâ Deleefve&efnle ™heeblejCe keâjlee nw pees Skeâ Ùeefo Deehekesâ heeme 2000 Ùee yeeo kesâ OS nw lees Deehe heefjJele&veeW kesâ
™heeblejCe efJeefOe keâes keâe@ue keâj mekeâlee nw Ùee Skeâ keâeefmšbie Dee@hejsšj efueS efjceesš efmemšce keâer Yeer efveiejeveer keâj mekeâles nQ, efJeefMe°
keâe GheÙeesie keâj mekeâlee nw~ Gvekesâ GheÙeesie keâer DeeJeMÙekeâlee Gve SkeämeWšMeve Jeeueer heâeFueeW keâer efveiejeveer keâjves keâe efJekeâuhe
kebâheeFuejeW Éeje veneR nesleer nw pees efveefnle ™heeblejCeeW keâe meceLe&ve filesystem watcher kesâ efheâušj Øee@hešer keâe GheÙeesie keâjkesâ mesš
keâjles nQ~ efkeâÙee pee mekeâlee nw~
52
46. Which of the following sets of words best 49. Which of the following Statement (s) is/are
describes the characteristics of a primary correct regarding 'c' language?
storage device, like RAM? 'C' Yee<ee kesâ mebyebOe ceW keâewve-mee(mes) keâLeve mener nw/nQ?
efvecveefueefKele ceW mes keâewve-mee Meyo mecetn ØeeLeefcekeâ
mšesjspe ef[JeeFme pewmes jwce keâer efJeMes<eleeDeeW keâe meyemes (i) The 'Union' in 'C' allows storing different
types of data at the same memory
DeÛÚe JeCe&ve keâjlee nw? location/'C' ceW 'union' Skeâ ner cesceesjer mLeeve hej
(a) Cheap, non-volatile, fast access
(b) Volatile, expensive, slow access
efJeefYevve Øekeâej kesâ [sše mšesj keâjves oslee nw~
(c) Expensive, Volatile, fast access (ii) 'Union' in 'C' can have many members but
(d) Fast access, non-volatile, cheap only one member can have a value at one
Ans. (c) : jwce (RAM), jQ[ce Skeämesme cesceesjer keâe meef#ehle ™he nw time/'C' ceW 'union' ceW keâF& meomÙe (cescyej) nes
Ùen Skeâ Fbšve&ue cesceesjer nesleer nw efpemekeâe GheÙeesie meerheerÙet Øees«eece, [sše mekeâles nQ uesefkeâve efkeâmeer Skeâ meceÙe hej kesâJeue Skeâ
Deeefo keâes mšesj keâjves kesâ efueS GheÙeesie keâjlee nw~ ner meomÙe ceW keâesF& ceeve nes mekeâlee nw~
jwce keâer efJeMes<eleeSB- (iii) The word 'Union' is an operator in 'C'
→ jwce SkeämehesefMehe DeLee&le cebniee neslee nw language/'union' Meyo 'C' Yee<ee ceW Skeâ
→ jwce Skeâ JeesueešFue cesceesjer neslee nw DeLee&le FmeceW [sše DemLeeÙeer Dee@ hejsšj nw~
™he mes mšesj neslee nw~ (a) only (iii)/kesâJeue (iii)
→ peye nce kebâhÙetšj efmemšce keâes Dee@ve keâjles nw lees jwce meskeâC[jer (b) Only (i) and (ii)/ kesâJeue (i) Deewj (ii)
cesceesjer DeLee&le neš& ef[mkeâ mes meYeer DeeJeMÙekeâ [sše Deewj efveoxMeeW (c) Only (ii) and (iii)/ kesâJeue (ii) Deewj (iii)
keâes Øeehle keâjlee nw, Deewj GvnW meb«eefnle keâjlee nw~ (d) Only (i) and (iii)/ kesâJeue (i) Deewj (iii)
→ jwce, meskeâC[jer cesceesjer keâer Dehes#ee lespe neslee nw~ Ans. (b) : Union keâes Ùetpej ef[heâeFve [sše šeFhe kesâ ™he ceW
47. Which of the following options is correct ef[heâeFve efkeâÙee peelee nw~ pees Skeâ ner cesceesjer ueeskesâMeve ceW efJeefYeVe [sše
regarding 'boxing' in C#?
C# ceW ‘yee@efkeämebie’ kesâ mebyebOe ceW efvecve ceW mes keâewve-mee
šeFhe kesâ efJeefYeVe JewefjSyeume keâe keâueskeäMeve neslee nw~ ÙetefveÙeve keâes keâF&
efJekeâuhe mener nw? meomÙeeW kesâ ™he ceW heefjYeeef<ele efkeâÙee pee mekeâlee nw~ DeLee&le ÙetefveÙeve ceW
(a) It converts value type to reference type keâF& meomÙe nes mekeâles nw uesefkeâve efkeâmeer Skeâ meceÙe hej kesâJeue Skeâ ner
Ùen ceeve Øekeâej meboYe& Øekeâej ceW heefjJeefle&le keâjlee nw~ meomÙe ceW keâesF& ceeve nes mekeâlee nw~
(b) It converts the value to XML ÙetefveÙeve 'C' language ceW keâesF& Dee@hejsšj veneR nw~
Ùen ceeve Øekeâej keâes XML ceW heefjJeefle&le keâjlee nw~ 50. Which of the following is not valid Master view
(c) It coverts the reference type to XML option in Microsoft powerpoint 2016?
Ùen meboYe& Øekeâej keâes XML ceW heefjJeefle&le keâjlee nw~ Microsoft PowerPoint 2016 ceW efvecveefueefKele ceW mes
(d) It converts reference type to value type keâewve Skeâ JewOe ceemšj JÙet efJekeâuhe veneR nw?
Ùen meboYe& Øekeâej keâes ceeve Øekeâej ceW heefjJeefle&le keâjlee nw~ (a) Notes Master/veesšdme ceemšj
Ans. (a) : JewuÙet- šeFhe (char, int etc) keâer Skeâ efjheâjsvme šeFhe
(b) Outline Master/DeeGšueeFve ceemšj
ceW yeoueves keâer Øeef›eâÙee keâes yee@efkeämebie keâne peelee nw~
(c) Slide Master/mueeF[ ceemšj
efjheâjsvme šeFhe keâes JewuÙet šeFhe ceW heefjJeefle&le keâjves keâer Øeef›eâÙee
Deveyee@efkeämebie keânueeleer nw~ (d) Handout Master/nQ[DeeGš ceemšj
48. Element between <td> and </td>tag of an Ans. (b) : SceSme hee@Jej hJeeFbš 2016 ceW ceemšj JÙet kesâ Devleie&le
HTML table are_____by fault) efvecveefueefKele efJekeâuhe Deeles nQ-
HTML šsyeue kesâ <td> Deewj </td> šwie kesâ yeerÛe kesâ
→ mueeF[ ceemšj
lelJe ef[heâe@uš ™he mes ______ nesles nQ~
(a) justify/pemšerheâeF[ → nQ[ DeeGš ceemšj
(b) Left Alignment/yeeSb mebjsefKele → veesšdme ceemšj
(c) Centre Alignment/keWâõ mebjsefKele
(d) Right Alignment/oeSb mebjsefKele Yeeie-II : Deb«espeer, efnvoer
Ans. (b) : <td > šwie HTML šsyeue ceW Skeâ mšw[[& [sše mesue 51. Select the most appropriate phrase to fill in the
keâes ef[heâeFve keâjlee nw~ HTML šsyeue ceW oes Øekeâej kesâ mesue nesles nw- blank.
nw[j mesue - Ùen nw[j metÛeveeDeeW keâes jKelee nw~ Our shoes _______ fast as we had been
Ùen (th) SefueceWš keâer meneÙelee mes yeveeÙee (create) trekking on a rough terrain on the Indo-Tibet
[sše mesue- Ùen mesue [sše keâes kebâšsve keâjlee nw~ border.
(a) fell through
Ùen <td> SefueceWš keâer meneÙelee ef›eâSš efkeâÙee peelee nw~
(b) held up
<td> šwie kesâ Devoj efueKee ieÙee šskeämš yeeF ef[heâeuš uesheäš
(c) wore out
DeueeFve neslee nw~ (d) pulled out
53
Ans. (c) : Ghejesòeâ JeekeäÙe kesâ efjòeâ mLeeve ceW wore out (efIeme Ans. (b) : PROSAIC - veerjme Antonym– Exciting–
peevee/Kejeye nes peevee) YeeJe kesâ Devegmeej GheÙegòeâ DeLe& oslee nw~ (Gòesefpele keâjves Jeeuee) DevÙe efJekeâuheeW kesâ DeLe&
DevÙe efJekeâuhe efYeVe DeLe& oslee nw~ colourless → yesjbie
fell through → Demeheâue nes peevee common place →meeceevÙe
held up → osjer nesvee Dull → veerjme
pull out → Ûeuevee, Meg® keâjvee
55. Select the most appropriate option to fill in the
correct sentence → Our shoes wore out fast as we had blank.
been trekking on a rough terrain on the Indo-Tibet It was the _______ sight I had ever seen when
border.
the sky became glow with green lights at
52. Select the correct passive form of the given midnight.
sentence.
(a) most extraordinary (b) more extraordinary
Around three lakh people will attend the final
celebrations of Guru Nanak's 550th birth (c) as extraordinary (d) extraordinary
anniversary. Ans. (a) : Ghejesòeâ JeekeäÙe kesâ efjòeâ mLeeve ceW most extraordinary
(a) The final celebrations of Guru Nanak's 550th keâe ØeÙeesie GheÙegòeâ nesiee~ keäÙeeWefkeâ Definite article (The) kesâ yeeo
birth anniversary are being attended by superlative degree (most) keâe ØeÙeesie neslee nw~
around three lakh people.
(b) The final celebrations of Gurn Nanak's 550th Correct sentence →
birth anniversary will be attended by around It was the most extraordinary sight I had even seen
three lakh people. when the sky became glow with green lights at
(c) The final celebrations of Guru Nanak's 550th midnight
brith anniversary had been attended by 56. Select the most appropriate idiom to fill in the
around three lakh people. blank.
(d) The final celebrations of Guru Nanak's 550th Mr. Menon addressed the audience at the
birth anniversary were attended by around conference but he ______ as he stammered and
three lakh people. could not put his point of view across.
Ans. (b) : Ghejesòeâ JeekeäÙe ceW will attend (v1) mes mhe° nw efkeâ (a) cut a sorry figure (b) cut to the quick
JeekeäÙe future indefinite nw~ Dele: Gmekeâe (c) cut no ice (d) cut corners
Passive efvecve structure mes yevesiee~ Ans. (a) : Ghejesòeâ JeekeäÙe kesâ YeeJe kesâ Devegmeej efjòeâ mLeeve ceW
A.V – Subject + will +v1 + object + other words, Idiom, cut a sorry figure (ØeYeeefJele ve keâj heevee) GheÙegòeâ DeLe&
P.V – Object + shall/will + be + v3 + By + subject +
other words
oslee nw~ DevÙe efJekeâuhe efYeVe DeLe& osles nQ~
correct passive form→ cut no ice – keâesF& ØeYeeJe ve nesvee
The final celebrations of Guru Nanak's 550th birth cut corners – lespeer mes keâesF& keâece pewmes-lewmes keâjvee
anniversary will be attended by around three lakh cut to the quick – mebkeâš
people
correct sentence–
53. Select the most appropriate option to fill in the Mr. Menon addressed the audience at the conference
blank.
but he cut a sorry figure as he stammered and could not
The monster was a strange creature _____ it
put his point of view across.
was made entirely of steel.
(a) in case 57. Select the correct pair of words to fill in the
(b) because
(c) so (d) though blanks.
The _____ of my shoe came off while I was
Ans. (b) : Ghejesòeâ JeekeäÙe kesâ Devegmeej efjòeâ mLeeve ceW efJekeâuhe
jogging in the morning. He eats hardly enough
(Because) (keäÙeeWefkeâ) keâe ØeÙeesie GhegÙeòeâ nesiee~ DevÙe efJekeâuhe efYeVe
to keep the body and _____ together.
DeLe& osles nQ~ (a) sole, sole (b) sole, soul
In case – Fme efmLeefle ceW (c) soul, soul (d) soul, sole
So – FmeefueÙes Ans. (b) : Ghejesòeâ JeekeäÙe kesâ YeeJe kesâ Devegmeej ØeLece efjòeâ mLeeve ceW
Though – ÙeÅeefhe sole leueJee (petlee) keâe ØeÙeesie GheÙegòeâ nesiee leLee otmejs efjòeâ mLeeve ceW
correct sentence → soul keâe ØeÙeesie nesiee~ keäÙeeWefkeâ to keep the body and soul
The monster was a strange creature because it was made
entirely of steel. together (iegpeeje keâjvee) Skeâ Idiom nw~ DevÙe efJekeâuhe efYeVe DeLe&
54. Select the most appropriate ANTONYM of the osles nQ~
given word. correct sentence–
PROSAIC The sole of my shoe come off while I was jogging in the
(a) colourless (b) exciting morning he eats hardly enough to keep the body and
(c) commonplace (d) dull soul together.

54
58. Select the most appropriate option to fill in the (a) had whizzed (b) is whizzing
blank, (c) whizzes (d) whizzed
We spent three months looking for the monster Ans. (d) : Ghejesòeâ JeekeäÙe kesâ efjòeâ mLeeve ceW whizzed (lespeer mes
_____ saw no sign of anything unusual. peevee) keâe ØeÙeesie GheÙegòeâ nesiee~ keäÙeeWefkeâ pees keâece henues Kelce ngDee
(a) or (b) therefore nes Gmes past perfect tense (had + v3) jKeles nw leLee pees keâece
(c) but (d) although yeeo ceW hetCe& ngDee nes Gmes Past Indefinite tense (V2) ceW jKeles nw~
Ans. (c) : Ghejesòeâ JeekeäÙe kesâ efjòeâ mLeeve ceW but keâe ØeÙeesie nesiee~ correct sentence–
keäÙeeWefkeâ JeekeäÙe ceW contrast (efJejesOeeYee<e) keâe sense nw~ Dele: The word had hardly left his mouth when an arrow
conjunction, but (uesefkeâve) keâe ØeÙeesie GheÙegòeâ nw~ DevÙe efJekeâuhe whizzed part by his ear
efYeVe DeLe& osles nw~ 63. Select the most appropriate option to fill in the
correct sentence- blank
we spent three months looking for the monster but saw His parents are worried and ______ the
no sign of anything unusual. specialists for the last two months.
59. Select the most appropriate word for the given (a) have been consulting
group of words. (b) consulted
The baby of a kangaroo (c) consult
(a) joey (b) foal (d) were consulting
(c) cygnet (d) fawn Ans. (a) : Ghejesòeâ JeekeäÙe kesâ efjòeâ mLeeve ceW have been
Ans. (a) : Ghejesòeâ group of words 'The baby of a consulting keâe ØeÙeesie GheÙegòeâ nesiee~ keäÙeeWefkeâ JeekeäÙe ceW last two
kangaroo' kesâ efueÙes one word efJekeâuhe (a) joey (kebâiee™ keâe months keâe ØeÙeesie ngDee nw~ FmeefueS present perfect keâer (verb
yeÛÛee) nw~ "have been" + verb + ing ØeÙeesie nesiee~
correct sentence
foal – IeesÌ[s keâe yeÛÛee
His parents are worried and have been consulting the
cygnet – jepenbMe keâe yeÛÛee (keâuenbMe) specialists for the last two months.
fawn – efnjve keâe yeÛÛee 64. Select the correct active form of the given
60. Select the most appropriate synonym of the sentence.
given word. Huge damage was caused to the infrastructure
PRODIGAL in the entire state by the unprecedented floods.
(a) wasteful (b) enormous (a) The huge damage caused unprecedented
(c) cautious (d) talented floods to the infrastructure in the entire state.
(b) The infrastructure caused unprecedented
Ans. (a) : PRODIGAL KeÛeeauee synonym – wasteful floods to the huge damage in the entire state.
(DeheJÙeÙeer) DevÙe efJekeâuheeW kesâ DeLe& – (c) The unprecedented floods caused huge
Enormous – efJeMeeue damage to the infrastructure in the entire
Cautious – meleke&â state.
(d) The unprecedented floods have caused huge
Talented –iegCeJeeve/ØeefleYeemebheVe
damage to the infrastructure in the entire
61. Select the most appropriate option to fill in the state.
blank. Ans. (c) : Ghejesòeâ JeekeäÙe ceW was + caused (V3) mes mhe° nw efkeâ
We sailed from New York and headed _____ JeekeäÙe past Indefinite keâe passive voice nw~ Dele: Gmekeâe
the Pacific Ocean where the last sighting ____
the monster was reported Active structure efvecve nesiee~
(a) in, to (b) for, of (P.V) Object + was/were +V3 + by + subject + other
(c) for, in (d) to, for words
(A.V) Subject + main verb (V2) + object + other words
Ans. (b) : Ghejesòeâ JeekeäÙe kesâ ØeLece efjòeâ mLeeve ceW for keâe ØeÙeesie correct sentence -
nesiee keäÙeeWefkeâ headed kesâ meeLe preposition 'for' keâe ØeÙeesie neslee The unprecedented floods caused huge damage to the
nw~ leLee otmejs efjòeâ mLeeve ceW of keâe ØeÙeesiee nesiee keäÙeeWefkeâ sight kesâ infrastructure in the entire state.
meeLe preposition 'of' keâe ØeÙeesie neslee nw~ DevÙe efJekeâuhe GheÙegòeâ 65. Select the INCORRECTLY spelt word.
veneR nw~ (a) Pioneer (b) pennance
Correct sentence – (c) pinnacle (d) pineapple
We sailed from New York and headed for the pacific Ans. (b) : Ghejesòeâ efJekeâuheeW ceW mes efJekeâuhe Pennance keâer Jele&veer
ocean where the last sighting of the monster was DeMegæ nw~ Fmekeâer Megæ Jele&veer Penance (lehemÙee) nw~ DevÙe
reported. efJekeâuheeW keâer Jele&veer Megæ nw~
62. Select the most appropriate option to fill in the Pioneer - De«eCeer, De«eotle
blank.
The word had hardly left his mouth when an Pinnacle - efMeKej, Ûeesšer
arrow ______ past by his ear. Pineapple - Deveeveeme
55
66. ‘cegBn keâer Keevee’ cegneJejs keâe mener DeLe& nw : 73. ‘efkeâmeer keâes peerleves keâer Ûeen’ kesâ efueS Skeâ Meyo neslee nw:
(a) Deheceeve nesvee (b) meheâue nesvee (a) DeefYeuee<ee (b) efpeieer<ee
(c) yegjer lejn njevee (d) yegjer lejn nejvee (c) efpepeerefJe<ee (d) F&hmee
Ans. (d) : ‘cegBn keâer Keevee’ cegneJejs keâe DeLe& nw– Ans. (b) : ‘efpeieer<ee’ keâe DeLe& ‘efkeâmeer keâes peerleves keâer Ûeen nesleer’ nw~
yegjer lejn nejvee~ DeefYeuee<ee- FÛÚe
JeekeäÙe ØeÙeesie - Fbef[Ùeve ØeerefceÙejueerie kesâ keâue kesâ cewÛe ceW ÛesVeF& meghej efpepeerefJe<ee- peerves keâer FÛÚe~
efkebâime ves efouueer kewâefhešue keâes cegBn keâer Keeves hej cepeyetj keâj efoÙee~ F&hmee– keâeÙe& keâjves keâe GösMÙe~
67. ‘keâe’ efkeâme keâejkeâ keâe hejmeie& nw? 74. ‘keâe Je<ee& peye ke=âef<e megKeeveer’ ueeskeâesefòeâ keâe DeeMeÙe nw :
(a) DeJemejJeeoer ueesie ceewkesâ hej OeesKee os osles nQ~
(a) mebyebOe (b) DeefOekeâjCe
(b) ke=âef<e Deewj Je<ee& keâe Deštš mebyebOe nw~
(c) keâce& (d) mebØeoeve
(c) DeJemej efvekeâue peeves hej meneÙelee JÙeLe& nesleer nw~
Ans. (a) : ‘keâe’ mebyebOe keâejkeâ keâe hejmeie& efÛendve nw mebyebOekeâejkeâ kesâ
(d) ke=âefMe kesâ efueS Je<ee& DeeJeMÙekeâ nw~
hejmeie& efÛeÖ keâe, kesâ, keâer, je, js, jer nesles nQ~ keâejkeâ cegKÙe ™he mes
Ans. (c) : ‘keâe Je<ee& peye ke=âef<e megKeeveer’ ueeskeâesefòeâ keâe DeeMeÙe
Dee" nesles nQ~
DeJemej efvekeâue peeves hej meneÙelee JÙeLe& nesleer nw~
68. efvecve ceW mes keâewve-meer ef›eâÙee Dekeâce&keâ nw?
75. efvecve ceW mes Jele&veer keâer Âef<š mes Megæ Meyo keâewve-mee nw?
(a) heeršvee (b) ceejvee
(a) vethetj (b) vethegj
(c) oyevee (d) oeyevee
(c) veghegj (d) veghetj
Ans. (c) : oyevee ef›eâÙee Dekeâce&keâ ef›eâÙee keâe GoenjCe nw heeršvee, Ans. (b) : ‘vethegj’ Meyo Jele&veer keâer Âef° mes Megæ nw~ Mes<e Meyo
ceejvee, oeyevee Ùes meYeer mekeâce&keâ ef›eâÙee kesâ GoenjCe nQ~ efpeve oes JeCeeX Jele&veer keâer Âef° mes DeMegæ nw~
ceW mebefOe nesleer nw~ GmeceW mes henuee JeCe& Ùeefo JÙebpeve nes Deewj otmeje
76. efvecve ceW keâewve-mee Meyo lelmece nw?
JeCe& JÙebpeve DeLeJee mJej nes lees pees efJekeâej nesiee Gmes JÙebpeve mebefOe
(a) yenve (b) hetâue
keânles nw~ DevÙe GoenjCe – efoiiepe, JeeieerMe, Depeble, <e[eveve,
(c) efyebog (d) yeboj
meodYeeJevee, Devpe Deeefo~
Ans. (c) : efyebog Meyo lelmece Meyo nw~ yenve, hetâue, yeboj Meyo
69. ‘Guueeme’ keâe mebefOe-efJeÛÚso nesiee :
leodYeJe MeyoeW kesâ GoenjCe nw~
(a) Gue ± ueeme (b) Gled ± ueeme
77. ‘mebmkeâej’ ceW keâewve-mee Ghemeie& nw?
(c) Gued ± ueeme (d) God ± ueeme
(a) keâj (b) meved
Ans. (b): Guueeme keâe mebefOe efJeÛÚso Gled ± ueeme nesiee~ Ùen JÙebpeve
(c) meced (d) keâej
mebefOe keâe GoenjCe nw~
Ans. (c) : mebmkeâej Meyo ceW ‘meced Ghemeie& ØeÙegòeâ nw~
70. efvecve ceW keâewve-mee ‘Iej’ keâe heÙee&ÙeJeeÛeer veneR nw?
Ghemeie& keâe ØeÙeesie Meyo kesâ Meg® ceW neslee nw~ Ùes cetueMeyo kesâ meeLe
(a) efveueÙe (b) efvekesâleve pegÌ[keâj MeyoeW keâe DeLe& mejue osleW nw~
(c) heg<keâj (d) meove
78. ‘megiece’ keâe efJeueesce nesie :
Ans. (c) : Iej keâe heÙee&ÙeJeeÛeer Meyo efveueÙe, efvekesâleve, «en, meove (a) Deiece (b) hegjeiece
FlÙeeefo nesles nQ~ heg<keâj leeueeye keâe heÙeeÙe&JeeÛeer Meyo nw leeueeye kesâ (c) iece (d) Deeiece
DevÙe heÙeeÙe&JeeÛeer mejesJej, peueeMeÙe, heesKeje Deeefo nw~
Ans. (a) : megiece keâe efJeueesce Deiece neslee nw Mes<e Meyo Jele&veer keâer
71. ‘«eecÙe’ ceW keâewve-mee ØelÙeÙe nw? Âef° mes DeMegæ nw~
(a) «ee (b) cÙe 79. efvecve ceW keâewve-mee Meyo leÆJe nw?
(c) «e (d) Ùe (a) hegjeleve (b) hÙeeme
Ans. (d): «eecÙe ceW ‘Ùe’ ØelÙeÙe keâe ØeÙeesie efkeâÙee ieÙee nw~ ØelÙeÙe Jes (c) hegefmlekeâe (d) heew$e
nesles nQ, pees cetueMeyo kesâ heerÚs ØeÙegòeâ neskeâj Meyo ceW heefjJele&ve Ans. (b) : ‘hÙeeme’ Meyo leodYeJe keâe GoenjCe nw~ hegjeleve, hegefmlekeâe,
keâjles nQ~ heew$e Meyo lelmece keâe GoenjCe nw~ hegjeleve keâe leodYeJe hegjevee, ØeeÛeerve,
72. efvecve ceW mes Megæ JeekeäÙe keâewve-mee nw? nesiee~
(a) jece Deewj meerlee Jeve ceW Leer~ 80. ‘mesvee’ efkeâme Øekeâej keâer meb%ee nw?
(b) Gmes JeneB veewkeâjer hee ieF&~ (a) JÙeefòeâJeeÛekeâ (b) YeeJeJeeÛekeâ
(c) jeOee ojJeepee Keesueer~ (c) mecetnJeeÛekeâ (d) peeefleJeeÛekeâ
(d) cegPes Gmekeâer DeeJeepe megveeF& veneR oer~ Ans. (c) : mesvee mecetnJeeÛekeâ meb%ee keâe GoenjCe nw~ meb%ee kesâ
Ans. (d) : JeekeäÙe ‘cegPes Gmekeâer DeeJeepe megveeF& veneR oer’ Megæ JeekeäÙe cegKÙeleÙee heeBÛe Øekeâej nesles nQ~ mecetnJeeÛekeâ meb%ee kesâ DevÙe GoenjCe,
nw~ Mes<e JeekeäÙe jÛevee keâer Âef° mes DeMegæ nw~ jwueer, yeejele, keâeefheâuee Deeefo nw~
56
 Yeeie-III : DebkeâieefCele 84. The price of a machine depreciates at a rate of
10% in first year and 15% in the second year.
81. What will be the product of mean proportional If the current price of the machine is 12000
of 5.6 and 1.4 and the third proportional of 7 rupees then what will be its price after 2 years?
ad 4?/5. 6 leLee 1.4 kesâ ceOÙeevegheeleer leLee 7 Deewj 4 kesâ Skeâ ceMeerve keâe cetuÙe henues Je<e& 10% keâer oj mes Deewj
le=leerÙee Devegheeleer keâe iegCeveheâue efkeâlevee nesiee? otmejs Je<e& 15% keâer oj mes Üeme neslee nw~ Ùeefo ceMeerve keâe
(a) 8 (b) 6.4
Jele&ceeve cetuÙe ` 12,000 nw, lees 2 Je<e& keâer meceeefhle hej
(c) 4.6 (d) 1.6
Gmekeâe cetuÙe efkeâlevee nesiee?
Ans. (b) :
(a) ` 9,000 (b) ` 9,080
5. 6 leLee 1.4 keâe ceOÙeevegheeleer = 5.6 × 1.4 = 2.8 (c) ` 9,060 (d) ` 9,180
4× 4
7 leLee 4 keâe le=leerÙeevegheeleer = Ans. (d) :
7 90 85
16 DeYeer<š cetuÙe = ` 12000 × × = ` 9,180
DeYeer<š iegCeveheâue = × 2.8 = 6.4 100 100
7 85. Out of 250 students appearing in an exam, 48%
82. The square root of which of the following students passed in Mathematics, 44% passed in
number is a rational number?/efvecve ceW mes efkeâme science and 38%, Students failed in both the
mebKÙee keâe Jeie&cetue Skeâ heefjcesÙe mebKÙee nw? subjects. How many students passed in both the
(a) 53824 (b) 81025 subjects.
(c) 62472 (d) 23586 Skeâ hejer#ee ceW yew"ves Jeeues 250 efJeÅeeefLe&ÙeeW ceW mes 48%
Ans. (a) : ØeMve mes, ieefCele ceW GòeeaCe ngS, 44% efJe%eeve ceW GòeeaCe ngS leLee
(a) 53824 = 232 38% Fve oesveeW efJe<eÙeeW ceW DevegòeerCe& ngS~ efkeâleves efJeÅeeLeea
Fve oesveeW efJe<eÙeeW ceW GòeerCe& ngS?
(b) 81025 = 284.64
(a) 135 (b) 175
(c) 62472 = 249.94 (c) 75 (d) 95
(d) 23586 = 153.57 Ans. (c) :
Dele: 53824 keâe Jeie&cetue Skeâ heefjcesÙe mebKÙee nw~ ieefCele ceW DevegòeerCe& Úe$e = (100–48%) = 52%
83. A person list the cost price of his products at a efJe%eeve ceW DevegòeerCe& Úe$e = (100–44%) = 56%
price 35% more than the actual cost price . He kegâue DevegòeerCe& Úe$e = (52+56–38%) %
sells 50% of his goods on listed price, 30% of
his product at 10% discount on the listed price = 70%
and sells remaining on a 20% discount on the 30
oesveeW efJe<eÙe ceW GòeerCe& Úe$e = 250 ×
= 75
listed price. What will be his net percentage 100
profit? 86. What is the sum of digits of the least number
Skeâ JÙeefòeâ Deheveer JemlegDeeW hej ueeiele cetuÙe mes 35% which when divided by 15, 16, 18 and 25 leaves
DeefOekeâ cetuÙe Debefkeâle keâjlee nw~ Jen Debefkeâle cetuÙe hej the same reminder 6 in each case, and is
50% JemlegSb yesÛelee nw, 30% JemlegSb Debefkeâle cetuÙe hej divisible by 11.
10% Útš oskeâj yesÛelee nw leLee Mes<e JemlegSb Debefkeâle cetuÙe Gme vÙetvelece mebKÙee kesâ DebkeâeW keâe Ùeesie keäÙee nw efpemes,
hej 20% Útš oskeâj yesÛelee nw~ Gmekeâe hetje ueeYe ØeefleMele 15, 16 leLee 18 SJeb 25 mes Yeeie osves hej Skeâ meceeve
efkeâlevee nw? Mes<e mebKÙee 6 Øeehle nesleer nw Deewj Jen 11 mes hetCe&leÙee
(a) 26.75% (b) 28.25% efJeYeepÙe nes~
(c) 25.55% (d) 22.75% (a) 16 (b) 15
Ans. (c) : ceevee ›eâÙe cetuÙe (CP) = ` 100 (c) 17 (d) 18
Debefkeâle cetuÙe (MP) = ` 135 Ans. (b):
ceevee JÙeefòeâ kesâ heeme x JemlegSb nQ~ 15, 16, 18 Deewj 25 keâe ue.me. = 3600
ØeMveevegmeej, DeYeer<š mebKÙee = 3600K +6
x 30 90 x 80 K = 9 jKeves hej
efJe›eâÙe cetuÙe · × 135 + x × ×135 × + × 135 ×
2 100 100 5 100 = 32400 + 6
135 x 3645 x 2160 x = 32406
= + +
2 100 100 mebKÙee keâe Ùeesieheâue = 3+ 2 + 4 + 0 + 6 = 15
6750 x + 3645 x + 2160 x 12555 x 87. In a class of 120 students, 40% are boys and
= = = 125.55 x
100 100 remaining students are girls. The average
125.55 x − 100 x  obtained by boys is 63 and that of girls is 72.
ueeYe % =   × 100 · 25.55% What is the average marks of the whole class?/
 100 x  120 efJeÅeeefLe&ÙeeW keâer Skeâ keâ#ee ceW 40% ueÌ[kesâ nQ Deewj
57
 Mes<e ueÌ[efkeâÙeeb nQ~ ueÌ[keâeW keâe Deewmele Øeehleebkeâ 63 nw 90. A person invest a sum of Rs. 16000/- at an
leLee ueÌ[efkeâÙeeW keâe Deewmele Øeehleebkeâ 72 nw~ hetjer keâ#ee annual compounded rate of 12% interest in
keâe Deewmele Øeehleebkeâ efkeâlevee nw? every 5 months. After completion of 15 months.
what will be % (Percentage) increase in his
(a) 66.8 (b) 68.2 income?/
(c) 67.5 (d) 68.4 Skeâ JÙeefòeâ ` 16,000 keâes ØelÙeskeâ 5 ceen ceW Ûe›eâJe=efæ
Ans. (d) : nesves Jeeues 12% Jeeef<e&keâ yÙeepe keâer oj hej 15 ceen kesâ
ueÌ[keâeW keâer mebKÙee 120 ×
40
= 48 efueS efveJesMe keâjlee nw~ 15 ceen keâer meceeefhle hej Gmekeâer
100 DeeÙe ceW efkeâleves ØeefleMele keâer Je=efæ nesieer?
ueÌ[efkeâÙeeW keâer mebKÙee = 120 – 48 = 72 (a) 15% (b) 16.2%
48 × 63 + 72 × 72 (c) 15.6% (d) 15.8%
ØeMveevegmeej,
120 Ans. (d) :
3024 + 5184 8208 yÙeepe keâer oj · 12³ Jeeef<e&keâ
= = = 68.4
120 120
88. What is the sum of digits of that smallest ∴ 5 ceen keâer oj · 5³
number which should be added to number 5³ 5³ 5³
59862 to make it an perfect square? 5 ceen 5 ceen 5 ceen
Gme ueIegòece mebKÙee kesâ DebkeâeW keâe Ùeesie efkeâlevee nesiee
5× 5 + 5× 5 + 5× 5 5× 5× 5
efpemes 59862 keâes hetCe& Jeie& yeveeves kesâ efueS GmeceW peesÌ[e DeYeer° oj · (5+5+5) + +
100 10000
peevee ÛeeefnS? = 17+075+.0125
(a) 10 (b) 12 = 15.7625% ∼ 15.8%
(c) 14 (d) 8 91. Two vessels A and B contain acid and water in
Ans. (a) : the ratio 4 : 7 and 6 : 5 respectively. Their
contents are mixed in the ratio 2 : 3. How much
acid should be added to 440mL. of this solution
to get a 50% acid solution?/
oes Deueie-2 yele&ve A SJeb B ceW ›eâceMe: 4:7 SJeb 6:5 kesâ
Devegheele ceW Decue SJeb peue keâe efceßeCe ceewpeto nw~ Fve
oesveeW õJeeW keâer DebMeeW keâer cee$ee keâes 2:3 kesâ Devegheele ceW
efceueeÙee ieÙee~ 50% DecueerÙe Ieesue lewÙeej (Øeehle) keâjves
326 nsleg 440 ml kesâ Ieesue ceW efkeâlevee Decue efceueevee nesiee?
DeYeer<š hetCe& Jeie& mebKÙee = 245×245 = 60025 (a) 24 mL. (b) 20mL
(c) 18mL (d) 26mL
peesÌ[er peeves Jeeueer mebKÙee = 60025 – 59862 = 163
Ans. (a) : 4:7 = 11
mebKÙee keâe Ùeesie = 1 + 6 + 3 = 10 6 : 5 = 11
89. The profit earned on selling an object at a price (4 : 7) × 2 = 8 : 14
of Rs 1480 is equal to the loss suffered on (6 : 5) × 3 = 18 : 15
selling that object for Rs. 880/-. At what price Acid : water = (8 + 18) : (14 + 15) = 26 : 29
this object must be sold so as to earn a profit of 29 − 26
25%. DeYeer° Decue · × 440
29 + 26
Skeâ Jemleg keâes ` 1,480 ceW yesÛeves hej Øeehle ueeYe, Gmeer
3
Jemleg keâes ` 880 ceW yesÛeves hej nesves Jeeueer neefve kesâ yejeyej = × 440 ⇒ 3 × 8 = 24 ml
55
nw~ Gmeer Jemleg keâes efkeâme cetuÙe hej yesÛee peeS efkeâ 25%
92. What will be the sum of total 50 terms in the
keâe ueeYe nes? 1 1 1
(a) ` 1,560 (b) ` 1,475 order of + + + ...... ?
3×5 5×7 7×9
(c) ` 1,490 (d) ` 1,520 1 1 1
+ + + ...... Fmeer ›eâce kesâ 50 heoeW keâe
Ans. (b) : ceevee Jemleg keâe CP = ` x 3×5 5×7 7×9
(1480 – x) = (x – 880) Ùeesie efkeâlevee nesiee?
2x = 2360 120 100
x = 1180 (a) (b)
315 309
125 50 12
DeYeer<š efJe›eâÙe cetuÙe = 1180 × = ` 1475 (c) (d)
100 309 63
58
Ans. (c) : Ans. (d) :
1 1 1 41 mebKÙeeDeeW keâe Ùeesie = 41 × 62 = 2542
+ + + ..........50 heoesW lekeâ
3× 5 5× 7 7 × 9 ØeLece 21 mebKÙeeDeeW keâe Ùeesie = 21×56 = 1176
1 1 1 1 1 1 1 Debeflece 21 mebKÙeeDeeW keâe Ùeesie = 21 × 70 = 1470
=  − + − + − ..........50 heoesW lekeâ
2 3 5 5 7 7 9 21JeeR mebKÙee = 1176 + 1470 – 2542
1 1 1 1 1 1 1 1 1  = 104
= − + − + − ............. − 2542 − 104 2438
2  3 5 5 7 7 9 101 103  Mes<e mebKÙeeDeeW keâe Deewmele = = = 60.95
40 40
1 1 1 
= − 95. The work efficiency ratio of A, B & C. is 3 : 5 :
2  3 103  6. They can finish a piece of work (job) in 60
1 100 50 hrs working together. In how many hours. A
= × = can complete the 50% of same work if working
2 309 309
alone?
93. A boat sales upto a distance of 18 km against A, B Deewj C keâer keâeÙe& o#elee keâe Devegheele 3 : 5 : 6 nw~
the flow (current) of a river and returns to its
starting (initial) point in 2 hrs 24 minutes. If
Jes Skeâ meeLe keâece keâjles ngS Skeâ keâece keâes 60 Iebšs ceW
the speed of river current is 4 km/hr then what hetje keâj mekeâles nQ~ Dekesâues A Gmeer keâece kesâ 50% Yeeie
will be the speed of boat in still water?/ keâes efkeâleves Iebšs ceW hetje keâj uesiee?
Skeâ veeJe veoer keâer Oeeje keâer efJehejerle efoMee ceW 18 efkeâceer. (a) 125 (b) 63
peeleer nw Deewj Deheves DeejbefYekeâ efyebog hej 2 Iebšs 24 efceveš (c) 84 (d) 140
ceW Jeeheme Dee peeleer nw~ Ùeefo Oeeje keâer ieefle 4 Ans. (d) : het j e keâece = 60× (3+5+6) = 840 Ùetefveš
efkeâceer./Iebše nw,lees efmLej heeveer ceW veeJe keâer Ûeeue efkeâleveer Dele: A Gmeer keâece kesâ 50% keâes hetCe& keâjsiee = 840 × 1
3 2
nesieer?
= 140 efove
(a) 18 (b) 14
(c) 16 (d) 20 Yeeie-IV : yener Keelee, Debkesâ#eCe, DeeÙekeâj
Ans. (c) : 96. As per the format of Balance sheet prescribed
ceevee efmLej heeveer ceW veeJe keâer Ûeeue =x km/h as per Schedule III of Companies act 2013.
Oeeje keâer Ûeeue = 4 km/h Capital Work in progress is shown under the
head of.
18 18 24
+ = 2+ kebâheveer DeefOeefveÙece 2013 keâer DevegmetÛeer III kesâ Devegmeej
x+4 x − 4 60
efveOee&efjle yewueWme Meerš kesâ Øee™he kesâ Devegmeej heBtpeeriele
18 ( x − 4 + x + 4 ) 12
= keâeÙe& Øeieefle hej Meer<e&keâ kesâ lenle efoKeeÙee peelee nw~
x 2 − 16 5
(a) Intangible assets/Decetle& mecheefòe
36 x 12
= (b) Current asset/Ûeeuet mecheefòe
x 2 − 16 5
(c) Fixed Assets/mLeeF& mecheefòe
x2 – 16 = 15x
(d) Loans and advances/$e+Ce Deewj Deef«ece
x2 – 15x– 16 = 0
x(x–16) + 1 (x–16) = 0 Ans. (c) : keâcheveer DeefOeefveÙece 2013 kesâ DevegmetÛeer le=leerÙe kesâ
(x–16) (x+1) = 0 Devegmeej hetBpeer keâeÙe& Øeieefle Ùen nw mLeeÙeer mecheefòe kesâ Meer<e&keâ kesâ
x = 16 km/h Devleie&le efoKeeÙee peelee nw leLee heBtpeer keâeÙe& Øeieefle hej nw Skeâ heBtpeeriele
94. The average of 41 numbers is 62. The average ueeiele keâe ØeefleefveefJelJe keâjlee nw heBtpeer keâeÙe& Øeieefle hej nw keâes JewueWme
of first 21 numbers is 56 and the average of last Meerš kesâ mLeeÙeer mecheefòe kesâ Meer<e&keâ kesâ Devleie&le efoKeeÙee peelee nw heBtpeer
21 numbers is 70. If the 21st number is keâeÙe& Øeieefle hej nw keâe pÙeeoelej ØeÙeesie efvecee&CeOeerve mecheefòeÙeeW kesâ #es$e
removed, then what will be the average of ceW neslee nw~
remaining numbers?/ 97. Provision for depreciation is __________
41 mebKÙeeDeeW keâe Deewmele 82 nw~ henueer 21 mebKÙeeDeeW keâe cetuÙeÜeme kesâ efueS ØeeJeOeeve nw__________
Deewmele 58 leLee Debeflece 21 mebKÙeeDeeW keâe Deewmele 70 nw~ (a) A Charge against the profit/ueeYe kesâ efJe®æ Yeej
Ùeefo 21JeeR mebKÙee keâes nše efoÙee peeS, lees Mes<e yeÛeer (b) An appropriation of the profit/ueeYe keâe efJeefveÙeesie
mebKÙeeDeeW keâe Deewmele efkeâlevee nesiee? (c) Substitute for the repairs
(a) 64.25 (b) 66.75 cejccele kesâ efueS mLeeveeheVe
(c) 68.85 (d) 60.95 (d) writing off losses/Ieešs keâes yener Keeles ceW [euevee
59
Ans. (a) : Üeme kesâ efueÙes DeeÙeespeve (Provision for Ans. (a) : DeeÙekeâj DeefOeefveÙece 1961 kesâ Devegmeej keâj efveOee&jCe Je<e&
depreciation) ueeYe kesâ efJe®æ ØeYeej nw~ uesKeebkeâve kesâ meboYe& ceW 2018-19 ceW keâj keâer oj Je=ef° (JÙeefòeâ) Ùee mebÙegòeâ efnvot heefjJeej Ùee
ueeYe kesâ efJe®æ Megukeâ Gve KeÛeeX keâes yeleelee nw efpevnW heâce& kesâ ueeYe JÙeefòeâÙeeW keâe mebIe kesâ efueS Leer-
Deewj neefve kesâ yeeJepeto Yegieleeve keâjvee heÌ[lee nw Ùeefo keâesF& heâce& neefve keâj ÙeesiÙe DeeÙe tax rate
G"eleer nw efheâj Yeer Ssmes JÙeÙeeW keâe Yegieleeve keâjvee heÌ[lee nw~ Up To 2,50,000 Nill
(1) keâce&ÛeeefjÙeeW keâe Jesleve 2,50,001-5,00,000 5%
5,00,001-10,00,000 20%
(2) efJe%eeheve KeÛe&
Above 10,00,000 30%
(3) ØeMeemeefvekeâ JÙeÙe
100. In the books of accounts of Raj Kumar for the
(4) keâejKeeves keâe KeÛe& year rending 31 March 2018. Goods returned
Üeme kesâ efueS DeeÙeespeve keâe uesKee JÙeeheej SJeb ueeYe neefve Keelee kesâ to Sunita valued at ` 650 was debited to Anita's
$e+Ceer (Debit side) ceW efkeâÙee peelee nw leLee DeeefLe&keâ efÛeªe ceW osveoej account. What is the correction entry required
to be made in books of account? (amount in `)
mes Iešekeâj efueKee peeÙesiee~
31 ceeÛe& 2018 keâes meceehle nesves Jeeues Je<e& kesâ efueS jepe
98. The goods worth ` 16,000 were lost by the fire kegâceej kesâ KeeleeW keâer hegmlekeâeW ceW~ megveerlee keâes ueewšeS ieS
of M/s Jyoti Limited however the Insurance
claim of ` 10,000 was received from the ceeue keâes cetuÙe 650 ®heÙes Deveerlee kesâ Keeles ceW [sefyeš
insurance company. Which of the following in efkeâÙee ieÙee Lee, Keeles keâer efkeâleeyeeW ceW keäÙee megOeej
the correct treatment? ØeefJeef° keâer DeeJeMÙekeâlee nw? (jeefMe ®heÙes ceW)
cewmeme& pÙeesefle efueefcešs[ keâe 16000 ®. keâe ceeue Deeie mes (a) Anita A/c Dr 650
ve° nes ieÙee Lee, neueebefkeâ yeercee kebâheveer mes 10,000 ®. To Purchase return A/c 650
keâe yeercee oeJee Øeehle ngDee Lee~ efvecveefueefKele ceW mes (b) Sunita A/c Dr 650
To Anita A/c 650
keâewve-mee mener GheÛeej nw?
(c) Sunita A/c Dr 1300
(a) Capital receipt is ` 10,000 and ` 16,000 is To Purchase return A/c 1300
deferred revenue expenditure/heBtpeer Øeeefhle (d) Sunita A/c Dr 650
10,000®. nw Deewj 16,000 DeemLeefiele jepemJe JÙeÙe nw~ To Purchase return A/c 650
(b) Revenue expenditure is ` 16,000 and there is Ans. (b) : DeMegefæÙeeW SJeb Gvekesâ uesKes oes Øekeâej keâer nesleer nw~
no treatment for ` 10,000/jepemJe JÙeÙe ` 16,000 (1) JenerKeelee keâer DeMegefæ (2) leueheš mecyevOeer DeMegefæ leueheš
nw Deewj ` 10,000 keâe keâesF& uesKee veneR nesiee~ mecyevOeer DeMegefæÙeeW keâes oes YeeieeW ceW yeeše ieÙee nw-
(c) Revenue expenditure is ` 6,000 (1) DeMegefæÙee efpevekeâe leueheš hej ØeYeeJe veneR heÌ[lee
jepemJe JÙeÙe ` 6,000 (i) Yetue-Ûetkeâ DeLeJee Útš peeves Jeeueer DeMegefæ
(d) Capital receipt is ` 10,000 and revenue
(ii) efnmeeye-efkeâleeye keâer DeMegefæ
expenditure is ` 16,000/hettBpeeriele Øeeefhle ` 10,000
(iii) mewæebeflekeâ DeMegefæÙeeB
Deewj jepemJe JÙeÙe `16,000 nw~
(iv) #eeflehetjkeâ DeMegefæÙee
Ans. (c) : ceeue Deefive Éeje ve° nes peevee DeemeeceevÙe neefve nw~
2- DeMegefæÙeeB efpevekeâe leueheš hej ØeYeeJe heÌ[lee nw-
keäÙeeWefkeâ ceeceues ceW Deeie DeÛeevekeâ mes ueieer Deewj ceeue ve° nes ieÙee~
(i) ØeejefcYekeâ uesKeeW keâer DeMegefæ
ceeue Deefive Éeje ve° nes peeves keâer oMee ceW jespeveeceÛee ceW uesKee nesiee~
(ii) Keeleeyener mecyevOeer DeMegefæ
Lost by fire A/c Dr.
(iii) leueheš mecyevOeer DeMegefæ
To Purchase A/c
ceeue Deefive Éeje ve° nesves keâer oMee ceW ›esâlee meercee keâcheveer ceW oeJee DeMegefæÙeeW SJeb Gvekeâe megOeej (1) DeMegæ jeefMe keâes keâeškeâj Ùee Kej
keâjsiee Deheveer neefve keâer hetefle& kesâ efueÙes peye yeercee keâcheveer Éeje jeefMe mes efcešekeâj "erkeâ keâjvee
Øeoeve keâer peeleer nw lees jespeveeceÛee ceW uesKee nesiee~ (2) mebMeesOeve ØeJe=ef° Éeje $egefš keâes "erkeâ keâjvee~
Cash or bank A/c Dr 101. In case of Government employee, uncommuted
To Insurance Company pension is :
mejkeâejer keâce&Ûeejer kesâ ceeceues ceW ceeefmekeâ heWMeve nw:
99. What is the rate of tax for income tax slab
between the income of ` 2.5 Lakh to ` 5 Lakh (a) partially taxable/DeebefMekeâ ™he mes keâj ÙeesiÙe
for Assessment Year 2018-19? (b) Fully exempt/hetjer lejn mes Útš
Deekeâueve Je<e& 2018-19 kesâ efueS 2.5 ueeKe ®heÙes mes 5 (c) Government employee, can not get
ueeKe ® keâer DeeÙe kesâ yeerÛe DeeÙekeâj muesye kesâ efueS keâj uncommunted pension as per law
keâer oj keäÙee nw? mejkeâejer keâce&Ûeejer keâes keâevetve kesâ Devegmeej veneR efceue
(a) 5% (b) 20%
mekeâleer Demebyeæ heWMeve
(c) 15% (d) 10% (d) Fully taxable/hetjer lejn mes keâj ÙeesiÙe

60
Ans. (d) : YeejleerÙe DeeÙekeâj DeefOeefveÙece 1961 keâer Oeeje 10(10)A Ans. (d) : Bank Reconciliation Statement
kesâ Devegmeej heWMeve SJeb hesMeve keâer Skeâ cegMle heWMeve efoÙee ieÙee nw~ Particular Amount
Oeeje 10(10)A kesâ Devegmeej Skeâ mejkeâejer keâce&Ûeejer mesJee-efveJe=òe nesves Balance as per passbook 8700
kesâ yeeo DevekeâchÙetšs[ (ceeefmekeâ) heWMeve heelee nw lees Jen hetCe&le: Add : Cash withdrawan from bank but 4050
not recorded in cash book
keâjÙeesiÙe neslee nw~ SkeâcegMle heWMeve mejkeâejer keâce&Ûeejer kesâ efueÙes keâjcegòeâ
Balance as per cash book 12750
nesleer nw leLee efvepeer keâce&Ûeejer kesâ efueÙes keâjÙeesiÙe nesleer nw~ YeejleerÙe
105. Under Section 144 of the Companies Act 2013,
DeeÙekeâj DeefOeefveÙece ceW heWMeve oes Øekeâej ceW efJeYeeefpele efkeâÙee ieÙee nw- an auditor can render services as are approved
→ ceeefmekeâ (Uncommuted) heWMeve by the _____________
kebâheveer DeefOeefveÙece 2013 keâer Oeeje 144 kesâ lenle Skeâ
→ Skeâ SkeâcegMle heWMeve (Commuted Pension) uesKee hejer#ekeâ mesJeeSb Øeoeve keâj mekeâlee nw pewmee efkeâ
102. Discount allowed for prompt payment is called .............. Éeje Devegceesefole efkeâÙee ieÙee nw~
a ______
(a) Audit Committee/uesKee hejer#ee meefceefle
MeerIeÇ Yegieleeve kesâ efueS Devegcele Útš keâes keâne peelee nw~ (b) BOD and Audit Committee
(a) Rebate discount/keâšewleer Útš mebÛeeuekeâ ceC[ue Deewj uesKee hejer#ee meefceefle
(b) Trade discount/JÙeeheeefjkeâ Útš (c) BOD/ mebÛeeuekeâ ceC[ue
(c) Quality discount/iegCeJeòee Útš (d) BOD or Audit Committee
(d) Cash discount/vekeâo Útš
mebÛeeuekeâ ceC[ue Ùee uesKee hejer#ee meefceefle
Ans. (d) : keâcheveer DeefOeefveÙece 2013 keâer Oeeje 144 ceW Ùen keâne
Ans. (d) : vekeâo Útš Skeâ efveOee&efjle Útš nw pees «eenkeâ keâes vekeâo
ieÙee nw efkeâ Debkesâ#ekeâ Jener megefJeOeeSb os mekeâlee nw pees efveosMekeâ ceC[ue
›eâÙe SJeb efJe›eâÙe hej efceuelee nw~ vekeâo Útš ›esâlee Éeje efJe›esâlee keâes leLee Debkesâ#eCe meefceefle Éeje Devegceesefole nes~
Skeâ efveOee&efjle efleefLe keâes Yegieleeve kesâ meceÙe Øeoeve efkeâÙee peelee nw~ Fmes
106. As per the format of the Balance sheet
Meg®Deeleer Yegiekeâleeve Útš Yeer keâne peelee nw~ precribed under schedule III of the companies
103. As per Section 143 (9) of Companies Act 2013, Act, 2013, those drafts which are passed are
every auditor is required to _______ shows under the heading ............... .
kebâheveer DeefOeefveÙece 2013 keâer Oeeje 143(9) kesâ Devegmeej kebâheveer DeefOeefveÙece, 2013 keâer DeveggmetÛeer III kesâ Devegmeej
ØelÙeskeâ uesKee hejer#ekeâ keâes................ efveOee&efjle legueve-he$e kesâ Øee™he kesâ Devegmeej, pees heeme nw
(a) attend any general meeting Gve [^eheäšme keâes _______ Meer<e&keâ kesâ lenle oMee&Ùee
efkeâmeer Yeer meeceevÙe yew"keâ ceW Yeeie ueW peelee nw~
(b) report fraud/OeesKeeOeÌ[er keâer efjheesš& keâjW (a) Cash and cash equivalents
(c) comply with audting standards issued by
vekeâoer Deewj vekeâoer meceguÙe
ICAI/DeeF&.meer.S.DeeF& Éeje peejer uesKee ceevekeâeW keâe (b) Movable assets/ Ûeue DeeefmleÙee@
Devegheeueve keâjW (c) Short term advance/ Deuhekeâeefuekeâ Deef«ece
(d) sign the report/efjheesš& hej nmlee#ej keâjW (d) Balance with Banks/ yeQkeâeW kesâ heeme Mes<e

Ans. (c) : YeejleerÙe keâcheveer DeefOeefveÙece 2013 keâer Oeeje (143(9))

Ans. (a) : YeejleerÙe keâcheveer DeefOeefveÙece 2013 keâer Oeeje 129 kesâ
kesâ Devleie&le ØelÙeskeâ Debkesâ#ekeâ keâes Dekesâ#eCe ceevekeâes keâer iegCeJeòee SJeb Devegmeej efÛeªe lewÙeej efkeâÙee peelee nw~ DeeefLe&keâ efÛeªe YeejleerÙe keâcheveer
DeefOeefveÙece keâer Oeeje 129 SJeb DevegmetÛeer le=leerÙe kesâ Devleie&le yeveeÙee
ef›eâÙeekeâueeheeW keâes hetje keâjvee neslee nw~ keâcheveer DeefOeefveÙece keâer Oeeje
peelee nw~ nlemLe jeskeâÌ[ keâes DeeefLe&keâ efÛeªe kesâ vekeâo SJeb vekeâoleguÙe
143(9) ceW Ùen DeeJeMÙekeâ efkeâÙee ieÙee nw Debkesâ#ekeâ Debkesâ#eCe ceevekeâeW
Meer<e&keâ kesâ Devleie&le efoKeeÙee peelee nw~ nmlemLe jeskeâÌ[ Ûeeuet mecheefòe kesâ
efveÙeceeW keâes hetje keâjs~ meeOeejCe meYee ceW Yeeie uesvee Oeeje 146, Devleie&le Deelee nw, keäÙeeWefkeâ Fmekeâe GheÙeesieer meceÙe yengle Deuhekeâeueerve
OeesKeeOeÌ[er keâer metÛevee Oeeje 143(12) leLee ØeefleJesove hej nmlee#ej neslee nw~
Oeeje 145 ceW JeefCe&le nw~ 107. As per the format of Balance sheet prescribed
104. M/s Gupta Limited shows the bank balance as as per Schedule III of Companies act 2013,
per the passbook ` 8,700. Cash withdrawal Intangible assets is shown under the heading of
from the bank for ` 4,500 recorded as ` 450 in _______.
the cash book. What is the balance as per the kebâheveer DeefOeefveÙece 2013 keâer DevegmetÛeer III ceW efveOee&efjle
cash book? yewueWme Meerš kesâ Øee™he kesâ Devegmeej Decetle& mecheefòeÙeeb
cesmeme& ieghlee efueefcešs[ heemeyegkeâ kesâ Devegmeej 8700 ®heÙes ................Meer<e&keâ kesâ lenle efoKeeF& peeleer nw~
keâe yeQkeâ yewueWme efoKeelee nw~ 4500 ®heÙes kesâ efueS yeQkeâ mes (a) Other Non-current assets
vekeâo efvekeâemeer kewâMe yegkeâ ceW 450 ®heÙes kesâ ™he ceW ope& DevÙe iewj-Jele&ceeve heefjmecheefòe
keâer ieF& nw, kewâMe yegkeâ kesâ Devegmeej Mes<e jeefMe keäÙee nw? (b) Current assets/Ûeeuet mecheefòe
(a) ` 4,650 (b) ` 8,700 (c) Fixed Assets/DeÛeue mecheefòe
(c) ` 13, 200 (d) ` 12,750 (d) Miscellaneous Expenditure/efJeefJeOe JÙeÙe
61
Ans. (c) : uesKee hejer#ee ØeefleJesove- uesKee hejer#ee ØeefleJesove
YeejleerÙe keâcheveer DeefOeefveÙece 2013 keâer Oeeje 129 kesâ Ans. (c) :
Debkesâ#ekeâ Éeje efJeòeerÙe efJeJejCe SJeb meYeer Øekeâej kesâ uesKee mes mecyeefvOele
Devegmeej DeeefLe&keâ efÛeªe kesâ lewÙeej efkeâÙee peelee nw~ DeÂMÙe mecheefòe keâes
hegmlekeâeW keâes peeBÛeves kesâ yeeo lewÙeej efkeâÙee peelee nw~ uesKee hejer#ee
DeeefLe&keâ efÛeªe kesâ mLeeÙeer mecheefòe kesâ Meer<e&keâ kesâ Devleie&le efoKeeÙee
ØeefleJesove Ûeej Øekeâej nesles nw–
peelee nw~ DeÂMÙe mecheefòe keâes nce DevegYeJe keâj mekeâles nw hejvleg FvnW
(1) DeÙeesiÙe jeÙe- Megæ ØeefleJesove
osKe veneR mekeâles~ DeÂMÙe mecheefòeÙeeW kesâ GoenjCe nw- KÙeeefle, hesšWš,
(2) ÙeesiÙe jeÙe- DeÙeesiÙe ØeefleJeosve
š^s[ ceekeäme& keâe@heerjeFš, keâchÙetšj mee@heäšJesÙej Deeefo~
(3) jeÙe keâe DemJeerkeâjCe- DemJeerke=âle ØeefleJesove
108. Which of the following is the correct formula
for calculating annual depreciation under the (4) Øeefleketâue jeÙe - Øeefleketâue uesKee hejer#ee ØeefleJesove
straight line method? 110. Ramesh draws a bill on Suresh on 01.03.2017
meerOeer jsKee heæefle kesâ lenle Jeeef<e&keâ cetuÙeÜeme keâer for 2 months for ` 10,000 after sight data of
acceptance is 06.03.2017. What is the maturity
ieCevee kesâ efueS efvecveefueefKele ceW mes keâewve mee met$e date of bills?
mener nw? jcesMe ves 01-03-2017 keâes 2 cenerves kesâ efueS 10,000
Original Cost + EstimatedSalvage Value ®heÙes kesâ efueS megjsMe hej Skeâ efyeue lewÙeej efkeâÙee~ efoveebkeâ
(a)
Estimated usefullifein years 06-03-2017 keâes mJeerke=âefle keâer efleefLe kesâ yeeo efyeue keâer
cetue ueeiele ± Devegceeefvele yeÛee cetuÙe heefjheòeâe efleefLe keäÙee nw?
Devegceesefvele GheÙeesie hetCe& peerJeve Je<eex ceW (a) 01.05.2017 (b) 09.05.2017
(c) 04.05.2017 (d) 06.05.2017
Original Cost − Estimated Salvage Value Ans. (b) :
(b)
Estimated useful lifein years Date of acceptance Bill Drawn 06-03-2017
cetue ueeiele ± Devegceeefvele yeÛee cetuÙe Add: Period of Bill - 02 months
Je<eexs cesW Devegceesefvele GheÙeesie peerJeve Add: Days of Grace- 03 Days
Date of Maturity of Bill 09-05-2017
Original Cost 111. Which of the following is NOT required while
(c)
Estimated usefullifein years vouching of Purchase Return?
JeemleefJekeâ ueeiele ›eâÙe Jeehemeer keâer hegef° keâjles meceÙe efvecveefueefKele ceW mes
Devegceesefvele GheÙeesie hetCe & peerJeve Je< eesx cesW efkeâmekeâer DeeJeMÙekeâlee veneR nesleer nw?
Original Cost
(a) Examine Credit Notes
(d)
Estimated useful life in years + EstimatedSalvage Value ›esâef[š veesšdme keâer peeBÛe keâjvee
JeemleefJekeâ ueeiele (b) Examine Purchase return book
Je<eesxX cesW Devegceeefvele GheÙeesie hetCe& peerJeve ± Devegceeefvele yeÛee cetuÙe Kejero efjšve& yegkeâ keâer peeBÛe keâjvee
(c) Examine Debit Notes/[sefyeš veesšdme keâer peeBÛe keâjvee
Ans. (b) : meerOeer jsKee cetuÙeÜeme heæefle Ùen ieCevee keâjves keâe Skeâ
(d) Examine cut off points
mejue heæefle Ùen Ssmeer heæefle nw efpemeceW Üeme keâer jeefMe ØeefleJe<e&
keâš Dee@heâ Debkeâ keâer peeBÛe keâjvee
meeceeve jnleer nw leLee Fmes efkeâmle heæefle Yeer keânles nQ~ Fme efJeefOe ceW
Ans. (a) : ›eâÙe Jeehemeer yener keâe ØeceeCeve ›esâef[š veesš kesâ DeeOeej hej
mecheefòe keâe Mes<e ØeefleJe<e& keâce neslee peelee nw leLee Fme efJeefOe ceW Üeme
veneR efkeâÙee peelee nw~ ›eâÙe Jeehemeer yener kesâ ØeceeCeve kesâ meceÙe uesveoej
mecheefòe keâer cetue ueeiele hej ueieeÙee peelee nw~ meerOeer jsKee heæefle keâs Keeles keâer peeBÛe keâer peeleer nw~ ›esâef[š veesš keâer peeBÛe efJe›eâÙe Jeehemeer
cetuÙeJeeve mecheefòeÙeeW hej Üeme ueieeves GheÙegòeâ nw~ met$e- keâe ØeceeCeve keâjles meceÙe keâer peeleer nw~
mecheefòe keâe kegâue Kejero cetuÙe - efvemleejCe cetuÙe 112. What is the rate of TDS applicable on interest
GheÙeesieer peerJeve on securities under section 193 of Income Tax
109. Which type of auditor report does NOT exist? Act 1961 for Assessment Year 2018-19?
efkeâme Øekeâej keâer uesKee hejer#ekeâ efjheesš& ceewpeto veneR nw? efveOee&jCe Je<e& 2018-19 kesâ efueS DeeÙekeâj DeefOeefveÙece
1961 keâer Oeeje 193 kesâ lenle ØeefleYetefleÙeeW hej yÙeepe hej
(a) Audit report with an Emphasis of matter
ueeiet šer[erSme keâer oj keäÙee nw?
paragraph/ceeceues kesâ hewje«eeheâ hej peesj kesâ meeLe
(a) 5% (b) 10%
uesKeehejer#ee ØeefleJesove (c) 20% (d) 15%
(b) Unmodified opinion report
Ans. (b) : DeeÙekeâj DeefOeefveÙece 1961 Oeeje 193 kesâ Devleie&le DeeÙe
DemebMeesefOele jeÙe ØeefleJesove& keâer œeesle hej keâšewleer ceW ØeefleYetefleÙeeW hej yÙeepe keâer ieCevee keâe JeCe&ve
(c) Simple report/meeOeejCe ØeefleJesove efkeâÙee ieÙee nw~ DeeÙekeâj DeefOeefveÙece 1961 Oeeje 193 SJeb keâj
(d) Qualified report/ÙeesiÙe ØeefleJesove& efveOee&jCe Je<e& 2018-19 ceW ØeefleYetefleÙeeW hej yÙeepe 10³ Lee~
62
113. What are the objectives of verification of 115. Which of the following is required while
liabilities?/osveoejefÙeeW kesâ melÙeeheve kesâ GösMÙe keäÙee nw? vouching Cash at bank?
(i) to ensure the existence of a liability yeQkeâ ceW vekeâo pecee keâe ØeceeCeve keâjles meceÙe
Skeâ oeefÙelJe kesâ DeefmlelJe keâes megefveef§ele keâjves kesâ efueS efvecveefueefKele ceW mes efkeâmekeâer DeeJeMÙekeâlee nesleer nw?
(ii) to ensure the ownership (i) Examine Bank statement/yeQkeâ mšsšceWš keâer peeBÛe
mJeeefcelJe megefveef§ele keâjves kesâ efueS (ii) Examine salary register/Jesleve jefpemšj keâer peeBÛe
(iii) to ensure proper valuation (iii) Examine Bank reconciliation statement
GefÛele cetuÙeebkeâve megefveef§ele keâjves kesâ efueS yeQkeâ meceeOeeve efJeJejCe keâer peeBÛe
(iv) to ensure the obligation
(iv) Examine Stock register /mše@keâ jefpemšj keâer peeBÛe
oeefÙelJe megefveef§ele keâjves kesâ efueS
(a) (i), (ii), (iii) and (iv)
(a) (ii) (b) (ii), (iv)
(b) (ii), (iii)
(c) (i), (ii), (iii) and (iv) (d) (i), (iii) and (iv)
(c) (i), (iii)
Ans. (d) : oeefÙelJeeW kesâ melÙeeheve ceW Debkesâ#ekeâ efvecve keâes meefcceefuele (d) (iii), (iv)
keâjlee nw~ Ans. (c) : jeskeâÌ[ kesâ yeQkeâ ceW GheefmLele jeefMe keâe ØeceeCeve keâjves nsleg
(1) DeeefLe&keâ efÛeªs ceW oeefÙelJe mener efueKee ieÙee nw Ùee veneR yeQkeâ efJeJejCe (Bank Statement) leLee yeQkeâ meceeOeeve efJeJejCe
(2) meYeer oeefÙelJeeW keâe mecyevOe JÙeJemeeÙe mes nw Ùee veneR (BRS) keâe GheÙeesie efkeâÙee peelee nw~
(3) meYeer oeefÙelJe mener SJeb heg°erke=âle nw Ùee veneR meYeer oeefÙelJe keâer pees
116. Which of the following statements are correct
jeefMe nw mener cetuÙe hej efueKeer ieÙeer nw Ùee veneR in respect of the straight line method of
(5) pees mebefoiOe $e+Ce nw DeeefLe&keâ efÛeªs kesâ hegâšveesš ceW efueKee ieÙee nw charging deprecation?
Ùee veneR~ cetuÙeÜeme Ûeepe& keâjves keâer meerOeer jsKee heæefle kesâ mebyebOe
Fme lejn ØelÙeskeâ oeefÙelJeeW keâe melÙeeheve Debkesâ#ekeâ Éeje efkeâÙee peelee nw ceW efvecveefueefKele ceW mes keâewve mee keâLeve mener nw?
peye oeefÙelJe keâe melÙeeheve efkeâÙee peelee nw~ (i) It is easy to use/Ùen ØeÙeesie keâjves ceW Deemeeve nw~
114. The following information in respect of M/s (ii) It is recognized by Accounting Standard 6
Niti Enterprises is given :/cesmeme& efveefleve GÅece kesâ issued by ICAI/Ùen ICAI Éeje uesKee ceevekeâ 6
mebyebOe ceW efvecveefueefKele peevekeâejer oer ieF& nw~ Éeje ceevÙelee Øeehle nw~
(i) Subscription received in 2017 is ` 2,45,000 (iii) It realistically matches the cost and the
which is including ` 20,000 for 2016 and ` revenue/Ùen JeemleefJekeâ ™he mes ueeiele Deewj jepemJe mes
15,000 for 2018./2017 ceW Øeehle DebMeoeve cesue Keelee nw~
2,45,000 ®heÙes nw efpemeceW 2016 kesâ efueS 20,000
(iv) It takes into consideration the interest on the
®heÙes Deewj 2018 kesâ efueS ` 15,000 Meeefceue nw~ amount invested in fixed asset/Ùen DeÛeue
(ii) Subscription due but not received at the end mecheefòe ceW efveJesMe keâer ieF& jeefMe hej yÙeepe keâes OÙeeve ceW
of the year 2017 is ` 19,000./DebMeoeve `
jKelee nw~
19000 Je<e& 2017 kesâ Deble ceW osÙe nw uesefkeâve Øeehle
(v) This method is recognised by the Income
veneR ngF& nw~ Tax Act 1961/Fme heæefle keâes DeeÙekeâj DeefOeefveÙece
(iii) Subscription received in 2016 in advance for
1961 Éeje ceevÙelee Øeehle nw~
2017 was ` 18,400./2016 ceW 2017 kesâ efueS
Deef«ece ™he mes Øeehle DeMbeoeve 18000 ®. Leer~ (a) (i), (ii), (iii)
(b) (i), (ii), (iv) and (v)
Calculate the amount of subscription to be
credited to Income and Expenditure (c) (i), (ii), (iii), (iv)
account of the year 2017. (d) (i), (ii), (v)
Je<e& 2017 ceW DeeÙe leLee JÙeÙe Keeles ceW ›esâef[š efkeâÙes Ans. (a) : mejue jsKee heæefle- Fme heæefle keâes mLeeÙeer ØeYeeie Je
peeves Jeeues Ûebos keâer jeefMe keâer ieCevee keâjW~ efkeâmle heæefle kesâ veece mes Yeer peevee peelee nw~ Fme heæefle kesâ Devegmeej
(a) ` 2,19,400 (b) ` 2,87, 400 Üeme keâer jeefMe ØeefleJe<e& meeceeve jnleer nw~ Ùen efJeefOe yengle ner Deemeeveer
(c) ` 2,77,400 (d) ` 2, 47,400 mes ØeÙeesie keâer peeleer nw~ Ùen heæefle mLeeÙeer mecheefòe, keâce cetuÙe Jeeueer
Ans. (d) : mecheefòeÙeeW kesâ efueÙes pÙeeoe GheÙeesieer nesleer nw~ FmeceW uesKeebkeâve ceevekeâ 6
Subscription received keâe ØeÙeesie neslee nw pees efkeâ ICAI Éeje efvece&efcele efkeâÙee ieÙee~ Ùen
Subscription received in 2017 245000 heæefle ueeiele uesKee SJeb DeeÙe uesKee oesveeW kesâ efueS efJeÕemeveerÙe nw~
Less: Outstanding (2016) 20000 117. A profit margin of 20% on sale price is
Less: Prepaid (2017) 15000 equivalent to ______ % on cost price.
210000 efye›eâer cetuÙe hej 20³ keâe ueeYe ueeiele cetuÙe hej
Add: Outstanding (2017) 19000 ..........kesâ yejeyej neslee nw~
Add: Prepaid (2016) 18400
(a) 25% (b) 30%
Subscription to be credited 247400
(c) 20% (d) 15%
63
Ans. (a) : Let sales = 100 Rs. (a) an error of principle/efmeæeble keâer $egefš
So, Profit % = 20% of sale or 20 Rs. (b) an error of commission/keâceerMeve keâer Skeâ $egefš
So, Cost = Sales – Profit (c) an error of omission/Ûetkeâ keâer Skeâ $egefš
100 – 20 = 80 Rs. (d) not an error/$egefš veneR
So, Profit % on Cost = 20/80×100 = 25%
Ans. (b) : uesKeekeâve ceW uesKee keâjles meceÙe keâF& Øekeâej keâer DeMegefæÙeeb
118. As per the format of Balance sheet prescribed
as per Schedule III of Companies act 2013,
Ieef šle nesleer nwb~ pewmes-
Money received against share warrant is shown (1) mewæebeflekeâ DeMegefæÙeeb- Ssmeer DeMegefæÙee pees oesnje uesKee
under the heading of _______ ØeCeeueer kesâ efveÙeceeW keâe "erkeâ-"erkeâ heeueve ve keâjves kesâ keâejCe nesleer nw~
kebâheveer DeefOeefveÙece 2013 keâer DevegmetÛeer III kesâ Devegmeej pewmes Deeiece SJeb heBtpeeriele ceoeW ceW Yeso ve keâj heevee~
efveOee&efjle yewueWme Meerš kesâ Øee™he kesâ Devegmeej MesÙej Jeejbš (2) ueeshe DeMegefæ Ùee Útš peeves Jeeueer DeMegefæÙeeb- Ssmeer
kesâ efKeueeheâ Øeehle Oeve keâes............. Meer<e&keâ kesâ lenle DeMegefæÙeeb efpevekeâe uesKee jespeveeceÛee SJeb meneÙekeâ yeefnÙeeW ceW nesves mes
efoKeeÙee peelee nw~ hetCe&le: Útš peelee nw leLee Ssmeer DeMegefæ keâe ØeYeeJe leue heš hej veneR
(a) Reserves and Surplus/Yeb[ej Deewj DeefOeMes<e heÌ[siee~
(b) Share Capital/DebMe heBtpeer (3) efnmeeye efkeâ DeMegefæ- Ssmeer DeMegefæÙeeB pees ieuele peesÌ[ves, ieuele
(c) Shareholders Fund/DebMeOeejkeâes keâe hebâ[ Ieševes, ieuele Mes<e efvekeâeueves DeLeJee DemeeJeOeeveer kesâ keâejCe nesleer nw~
(d) Current assets/Ûeeuet mecheefòe 121. A bank reconciliation statement reconciles ___.
Skeâ yeQkeâ meceeOeeve efJeJejCe efceueeve keâjlee nw........... .
Ans. (c) : YeejleerÙe keâcheveer DeefOeefveÙece 2013 keâer Oeeje 129 kesâ
(a) Cash book and net profit
Devegmeej DeeefLe&keâ efÛeªe lewÙeej efkeâÙee peelee nw~ jeskeâÌ[ yener Deewj Megæ ueeYe
MesÙej Jee@jvš kesâ yeoues Øeehle cegõe (Money received against (b) Creditor ledger with the Debtor Ledger
share warrant) keâes MesÙej nesu[j heâC[ Meer<e&keâ kesâ Devleie&le osveoej Keelee yener kesâ meeLe uesveoej yener
efoKeeÙee peelee nw~ Money received against share warants (c) Cash book with petty cash book
oerIe&keâeueerve oeefÙelJe nw~ Fmekeâer DeJeefOe Skeâ Je<e& mes DeefOekeâ nesleer nw~ Kegoje jeskeâÌ[ yener kesâ meeLe jeskeâÌ[ yener
119. Double entry system of book keeping refers to : (d) Cash book (Bank column) with the passbook
yenerKeelee heæefle keâer oesnjer ØeefJeef° ØeCeeueer meboefYe&le heeme yegkeâ kesâ meeLe jeskeâÌ[ yener (yeQkeâ keâe@uece)
keâjlee nw~ Ans. (d) : ØeeÙe: ØelÙeskeâ JÙeeheejer yeQkeâ ceW Dehevee Keelee jKelee nw
(a) Each transaction is recoded twice, once in Deewj Jen yeQkeâ ceW ™heÙee pecee keâjlee nw SJeb efvekeâeuelee nw~ Fmekeâe
journal and then in subsidiary book/ØelÙeskeâ uesve- efnmeeye yeQkeâ Gmekesâ heemeyegkeâ ceW keâjlee nw leLee Skeâ efveef§ele efleefLe keâes
osve yeej ope& efkeâÙee peelee nw, Skeâ yeej peve&ue ceW Deewj JÙeeheejer Deheveer jeskeâÌ[ hegmlekeâ kesâ yeQkeâ Keeves keâer yeekeâer SJeb heemeyegkeâ
efheâj meneÙekeâ hegmlekeâ ceW~ yeQkeâ Keeles keâe efceueeve keâjlee nw leLee DevlejeW keâer oMee cebs Gvekeâs
(b) Each transaction is recorded in two sets of efceueeve kesâ efueS JÙeeheejer yeQkeâ meceeOeeve efJeJejCe lewÙeej keâjlee nw~ yeQkeâ
account books/ØelÙeskeâ uesve-osve keâes uesKee hegmlekeâeW kesâ meceeOeeve efJeJejCe yeveeves mes Gve DeMegefæÙeeW SJeb keâejCeeW keâe helee
oes mesšeW ceW ope& efkeâÙee peelee nw~ Ûeuelee nw~ efpevemes jeskeâÌ[ Jener kesâ Mes<e leLee heemeyegkeâ kesâ Mes<e kesâ
(c) The number of accounts with a debit balance Devlej efoÙee ieÙee neslee nw~ Dele: yeQkeâ meceeOeeve efJeJejCe Skeâ Ssmee
must agree with the number of accounts with efJeJejCe nw pees efkeâ heemeyegkeâ leLee jeskeâÌ[ Jener kesâ yeQkeâ keâe@uece kesâ Mes<eeW
the credit balance/[sefyeš yewueWme Jeeues KeeleeW keâer keâe efceueeve keâjves kesâ efueS lewÙeej efkeâÙee peelee nw~
mebKÙee ›esâef[š yewueWme Jeeues KeeleeW keâer mebKÙee mes cesue 122. Which Section of Companies Act 2013 give
Keevee ÛeeefnS~ right to the auditor to access at all times to the
(d) Equal debit and credit entries are made for books of account and vouchers of the
each tansaction/ØelÙeskeâ uesve-osve kesâ efueS meeceevÙe company?/kebâheveer DeefOeefveÙece 2013 keâe keâewve mee Keb[
[sefyeš Deewj ›esâef[š ØeefJeef°Ùeeb keâer peeleer nw~uesKeehejer#ekeâ keâes kebâheveer kesâ KeeleeW Deewj JeeGÛejeW keâer nj
meceÙe hengBÛe keâe DeefOekeâej oslee nw~
Ans. (d) : oesnje uesKee ØeCeeueer kesâ Devegmeej ØelÙeskeâ meewos keâe ØeYeeJe
(a) Section 145/DevegYeeie 145
oes KeeleeW hej heÌ[lee nww ØelÙeskeâ meewos ceW Skeâ osves Jeeuee neslee nw leLee
(b) Section 143(1)/DevegYeeie 143(1)
otmeje uesves Jeeuee neslee nw~ oesnje uesKee ØeCeeueer kesâ Devegmeej ØelÙeskeâ
(c) Section 143 (2) /DevegYeeie 143(2)
Keeles kesâ oes he#e nesles nQ– Skeâ veece he#e ([sefyeš) SJeb pecee he#e
(›esâef[š)~ (d) Section 144/DevegYeeie 144
120. An item of ` 7,650 has been debited to a Ans. (b) : YeejleerÙe keâcheveer DeefOeefveÙece 2013 keâer Oeeje 143(1) kesâ
personal accounts as ` 6,750. It is _______ Devleie&le keâcheveer kesâ uesKee hejer#ekeâ keâes keâcheveer kesâ KeeleeW Deewj JeeGÛejeW
7650 ®. keâe Skeâ DeeFšce Skeâ JÙeefòeâiele Keeles mes (ØeceeCekeâes) nj meceÙe hengBÛe Øeehle keâjves keâe DeefOekeâej nQ Ûeens Jen
6750 ®heÙes kesâ ™he [sefyeš efkeâÙee ieÙee nw~ Ùen hebpeerke=âle mLeeve hej Ùee keâcheveer kesâ efkeâmeer DevÙe mLeeve hej jKee ieÙee
.........$egefš nw~ nes~ keâcheveer keâer Jen meYeer peevekeâejer Øeehle keâj mekeâlee nw~
64
123. Arun draws a bill on Piyush on 16.07.2018 for 3 Ans. (c) : $egefš, uesKeebkeâve ceW uesKee keâjles meceÙe mJele: nes peeleer nw~
months for ` 70,000. 19 Octoberr 2018 is a
sudden holiday. When is the maturity date of
$egefš uesKeekeâej Éeje peeveyetPekeâj veneR keâer peeleer nw~ $egefš keâjvee ceeveJe
the bill? keâe mJeYeeefJekeâ iegCe nw~ uesKeebkeâve ceW $egefš nesves mes efJeJejCeeW keâe efceueeve
De®Ce ves heerÙet<e hej 16-07-2018 keâes 3 cenerves kesâ efueS veneR nes heelee~
`70,000 keâe efyeue efueKee~ 19 Dekeäštyej 2018 DeÛeevekeâ (1) keâhešhetCe& DeMeefæÙeeb Ùee OeesKee-OeÌ[er keâer DeMegefæ - Ssmeer
Úgóer nw efyeue keâer heefjhekeäJelee efleefLe keäÙee nw? DeMegefæÙeeB pees peeveyetPekeâj keâer peeleer nw keâhešhetCe& DeMegefæÙeeB keânueeleer
(a) 20.10.2018 (b) 16.10.2018 nw~ keâhešhetCe& DeMegefæÙeeb yeÌ[er meeJeOeeveer mes keâer peeleer nw DeleSJe
(c) 18.10.2018 (d) 20.10.2017 Fvekeâe leueheš hej keâesF& ØeYeeJe veneR heÌ[lee nw~ Ssmeer DeMegefæÙeeB
Ans. (a) : uesKeekeâej Éeje DevegefÛele ueeYe kesâ efueÙes keâer peeleer nw~
Date of Bill Drawn 16-07-2018
Add: Period of Bill - 03 months 126. Which of the following is an equation?
Add: Days of Grace- 03 Days efvecveefueefKele ceW mes keâewve mee meceerkeâjCe nw?
Date of Maturity of Bill 19-10-2018 (a) Assets = Equities /mecheefòe · FefkeäJešer
Note: In case of sudden holiday date of maturity will be (b) Assets = Capital – Liabilities
shifted one day ahead. So in this case date of maturity
will be 20.10.2018. If there is predetermined holiday
mecheefòe · heBtpeer - oeefÙelJe
like-annual holiday, Sunday, National Day etc. then (c) Assets = Liabilities – Capital
date of maturity will be oneday before. mecheefòe · oeefÙelJe - heBtpeer
124. In the books of M/s Shyam Limited ` 1,000 (d) Assets = Liabilities + Equities
being purchase return was posted to the mecheefòe · oeefÙelJe ± FefkeäJešer
purchase day book. What is the correction
entry to be passed in the books of account? Ans. (d) : uesKeebkeâve meceerkeâjCe ·
(amount in `) mecheefòeÙeeB · oeefÙelJe ± heBtpeer
cesmeme& MÙeece efueefcešs[ keâer efkeâleeyeeW ceW 1000 ® keâe ›eâÙe (Assets = Liabilities + Equities)
Jeehemeer ›eâÙe hegmlekeâ ceW uesKee efkeâÙee ieÙee Lee~ Keeles kesâ uesKeebkeâve meceerkeâjCe oesnje uesKee ØeCeeueer hej DeeOeeefjle nw efpemekesâ
™he ceW heeefjle nesves Jeeueer megOeej ØeefJeef° keäÙee nesieer? Devegmeej efkeâmeer Yeer uesve-osve ceW KeeleeW kesâ oes he#e nesles nw [sefyeš SJeb
(a) Crditor A/c Dr 1,000 ›esâef[š leLee oesveeW ner he#eeW keâe Ùeesie Deeheme ceWs yejeyej neslee nw~
To Purchase return A/c 1,000
(b) Purchase A/c Dr 2,000
heefjCeeceJeMe mebmLee kesâ oeefÙelJe leLee heBtpeer keâe Ùeesie Yeer mebmLee keâerr kegâue
To Purchase return A/c 2,000 mecheefòeÙeeW kesâ yejeyej neslee nw~
(c) Purchase return A/c Dr 1,000 127. Heavy expenditure on an advertising campaign
To Purchase A/c 1,000 is _______
(d) Creditor A/c Dr 2,000 Skeâ efJe%eeheve DeefYeÙeeve hej Yeejer JÙeÙe nw~
To Purchase return A/c 1,000 (a) revenue expenditure./jepemJe JÙeÙe
To Purchase A/c 1,000
Ans. (d) : Correct Entry - (b) revenue receipt./jepemJe Øeeefhle
M/s Shyam Limited A/c Dr. (c) deferred revenue expenditure.
To Purchase return A/c DeemLeefiele jepemJe JÙeÙe
Wrong Entry - (d) capital expenditure./heBtpeeriele JÙeÙe
Purchase A/c Dr.
Ans. (c) : Yeejer efJe%eeheve hej JÙeÙe Skeâ DeemLeefiele DeeÙeiele JÙeÙe
To M/s Shyam Limited A/c
Rectifying Entry - neslee nw~ Ùes JÙeÙe DeeÙeiele Øeke=âefle kesâ ner nesles nw hejvleg Fvekeâe ueeYe
M/s Shyam Limited A/c Dr. Deeieeceer keâF& Je<eeX lekeâ Øeehle neslee jnlee nw Dele: Fvekeâe heBtpeerkeâjCe
To Purchase return A/c keâjkesâ FvnW efmLeefle efJeJejCe ceW mecheefòe he#e ceW efoKeeÙee peelee nw~ Fve
To Purchase A/c JÙeÙeeW keâer jeefMe ceW mes ØelÙeskeâ Je<e& kegâÚ jeefMe DeheefueefKele keâer peeleer nw
125. Which of the following statement is true? leLee Fmes ueeYe-neefve Keeles ceW [sefyeš keâjles nQ leLee Gleveer ner jeefMe
efvecve ceW mes keâewve-mee keâLeve melÙe nw? efmLeefle efJeJejCe ceW Ieše keâj efoKeeÙee peelee nw~
(a) Error involves fraud/$egefš ceW OeesKeeOeÌ[er Meeefceue nw~ 128. Which form is required to be filed in respect of
(b) The word fraud and error have the same quarterly TDS return other than salaries?
meaning/OeesKeeOeÌ[er Deewj $egefš MeyoeW keâe Skeâ ner
Jesleve kesâ DeueeJee $ewceeefmekeâ šer[erSme efjšve& kesâ mebyebOe ceW
DeLe& nw~
(c) The work fraud and error have different
keâewve mes heâce& Yejves keâer DeeJeMÙekeâlee nw?
meanings/OeesKeeOeÌ[er Deewj $egefš MeyoeW kesâ DeLe& Deueie- (a) Form 24Q/heâece& 24Q
Deueie nQ~ (b) Form 27EQ/heâece& 27EQ
(d) The term error does not exist at all (c) Form 26Q/heâece& 26Q
$egefš veecekeâ Meyo efyeukegâue ceewpeto veneR nw~ (d) Form 27Q/heâece& 27Q
65
Ans. (c) : DeeÙekeâj DeefOeefveÙece keâer Oeeje 1961 heâece& 26 iewj Jesleve 132. Raj Goyal has bank account in XYZ bank.
According to his cash book, his bank balance
keâšewleer kesâ efueÙes (šer[erSme) DeeÙe keâer Œeesle hej keâšewleer keâe efjšve& on 31 March was ` 7,340. He sent the cheques
heâeFefuebie nw~ heâece& 26 kesâ Devegmeej Jesleve keâer DeeÙe keâes ÚesÌ[keâj meYeer of ` 3,450 to his bank for collection but cheques
YegieleeveeW hej keâešs ieÙes (šer[erSme) DeeÙe keâer Œeesle hej keâDeewleer keâe amounting to ` 345 were not collected by that
mee#Ùe nw~ iewj Jesleve keâer keâšewleer DeeÙekeâj DeefOeefveÙece 1961 keâer Oeeje date. Out of the cheques issued by him towards
203(3) kesâ lenle oer ngÙeer nw~ DeeÙe keâer Œeesle hej keâšewleer $ewceeefmekeâ payment of his debts, cheques of ` 7,90 were
not presented for payment. What is the balance
osÙe efjšve& nw~ as shown by his bank passbook?
129. Qualified audit report means : jepe ieesÙeue keâe XYZ yeQkeâ ceW Keelee nw, Gvekeâer kewâMe
ÙeesiÙe uesKee hejer#ee efjheesš& keâe DeLe& nw: yegkeâ kesâ Devegmeej 31 ceeÛe& keâes Gvekeâe yeQkeâ yewueWme 7340
(a) Non-submission of report/efjheesš& Øemlegle ve keâjvee ®heÙes Lee~ GvneWves 3450 ®heÙes kesâ Ûeskeâ Deheves yeQkeâ keâes
(b) Clear report /mhe° efjheesš& meb«en kesâ efueS Yespes uesefkeâve 345 ®heÙes keâer jeefMe ceW Ûeskeâ
(c) Auditor expresses an opinion with reservation Gme leejerKe lekeâ Skeâ$e veneR efkeâS ieS Les~ Deheves efJeYeeieeW
of material nature but not pervasive /uesKee kesâ Yegieleeve kesâ efueS Gvekesâ Éeje peejer efkeâS ieS Ûeskeâ,
hejer#ekeâ cenòJehetCe& Øeke=âefle kesâ cemeueeW ceW meerceeDeeW kesâ meeLe 790 ™heÙes kesâ Ûeskeâ Yegieleeve kesâ efueS Øemlegle veneR efkeâS
Skeâ jeÙe JÙeòeâ keâjlee nw uesefkeâve JÙeehekeâ veneR~ ieS Les, Gvekeâer yeQkeâ heemeyegkeâ Éeje efoKeeS ieS Mes<e jeefMe
(d) Pending report/uebefyele efjheesš& keäÙee nw?
(a) ` 6,895 (b) ` 8,475
Ans. (c) : ÙeesiÙe uesKee hejer#ee ØeefleJesove Ùen yeleueelee nw efkeâ uesKee
(c) ` 7,785 (d) ` 4,335
"erkeâ-"erkeâ SJeb GefÛele ™he mes lewÙeej veneR efkeâÙee ieÙee nw leLee uesKee
Ans. (c) : Bank Reconciliation statement
hejer#ekeâ (Debkesâ#ekeâ) keâes uesKee efJeJejCeeW ceW keâefceÙeeb efceueer nQ leLee Jen
Balance as per cash book 7340
Gvekeâe GuuesKe mhe° ™he mes Deheves ØeefleJesove ceW keâjlee nw~ Add: Cheque issued but not present for 790
130. The formula for cost of goods sold is _______. payment) 8130
yesÛes ieS ceeue keâer ueeiele keâe met$e nw..........
(a) Opening stock – Purchases – Closing Stock Less: Cheque sent to bank but not 345
collected. 7785
ØeejefcYekeâ jnefleÙee – Kejero - Debeflece jnefleÙee
Balance as per pass book.
(b) Purchases – Opening stock
133. What is the rate of TDS applicable payment of
Kejero - ØeejefcYekeâ jnefleÙee Legal and Professional charges under Section
(c) Opening stock + Purchases 194J of Income Tax Act 1961 for Assessment
ØeejefcYekeâ jnefleÙee ± Kejero Year 2018-19?
(d) Opening stock + Purchases – Closing stock + keâj efveOee&jCe Je<e& 2018-19 kesâ efueS DeeÙekeâj
Direct expenses /ØeejefcYekeâ jnefleÙee ± Kejero - Deef O eef v eÙece 1961 keâer Oeeje 194J kesâ lenle keâevetveer Deewj
Debeflece jnefleÙee ± ØelÙe#e JÙeÙe JÙeeJemeeefÙekeâ Megukeâ kesâ Yegieleeve hej ueeiet šer[erSme keâer
Ans. (d): efyekesâ ngS ceeue keâer ueeiele keâes ueeiele efJeJejCe yeveeles
oj keäÙee nw?
(a) 10% (b) 20%
meceÙe efJe›eâÙe SJeb efJelejCe ueeiele Meer<e&keâ kesâ Devleie&le efoÙee peelee nw
(c) 7.5% (d) 5%
efyekesâ ngS ceeue keâer ueeiele keâer ieCevee efvecve met$e Éeje %eele efkeâÙee
Ans. (a) : DeeÙekeâj DeefOeefveÙece 1961 keâer Oeeje 194J kesâ Devleie&le
peelee nw~
efkeâmeer Yeer lejn keâer ØeeshesâMeveue Ùee šsefÄeâkeâue meefJe&mespe kesâ efueS Deiej
Cost of Goods Sold = Opening stock + Purchases +
Direct expenses – Closing stock
efkeâmeer lejn keâer heâerme keâe keâesF& Yegieleeve efkeâÙee peelee nw lees œeesle hej
efyekesâ ngÙes ceeue keâer ueeiele · ØeejefcYekeâ jnefleÙee ± ›eâÙe ± ØelÙe#e keâšewleer DeeÙe keâer 10³ keâer oj mes keâeše peeÙesiee~
JÙeÙe – Deefvlece jnefleÙee 134. As per the books of X Limited Capital at the
end of a year is ` 21,500. Drawings are ` 4,300
131. For the assessment year 2018-19 what is the and Capital in the beginning of the year is `
maximum deduction available under section 19,400. What is the amount of profit or loss
80TTA of the Income Tax Act 1961? during the year? (in `)
efveOee&jCe Je<e& 2018-19 kesâ efueS, DeeÙekeâj DeefOeefveÙece, Skeäme efueefcešs[ keâer hegmlekeâeW kesâ Devegmeej Skeâ Je<e& kesâ Deble
1961 keâer Oeeje 80TTA kesâ lenle GheueyOe DeefOekeâlece ceW heBtpeer 21,500 ®heÙes nw, DeenjCe 4,300 ®heÙes nw Deewj
keâšewleer keäÙee nw? Meg®Deele ceW heBtpeer 19,400 ®heÙes nw~ Je<e& kesâ oewjeve ueeYe
(a) ` 7,000 (b) ` 3,000 Ùee neefve keâer jeefMe keäÙee nw?
(c) ` 5,000 (d) ` 10,000 (a) 2,200 (Profit)/ 2,200 (ueeYe)
Ans. (d) : keâj efveOee&jCe Je<e& 2018-19 kesâ efueS DeeÙekeâj (b) 2,200 (Loss)/ 2,200 (neefve)
DeefOeefveÙece 1961 keâer Oeeje 80TTA kesâ Devegmeej yeÛele Keeles hej (c) 6,400 (Loss)/ 6,400 (neefve)
Øeehle yÙeepe ®. 10,000 lekeâ keâer keâšewleer keâer meercee ceW Meeefceue nw~ (d) 6,400 (Profit)/ 6,400 (ueeYe)
66
 Ans. (d) : Calculation of Profit (d) by himself or through his authorized
Capital at the end of year 21500 representative who is qualified to be an
auditor/mJeÙeb Ùee Deheves DeefOeke=âle ØeefleefveefOe kesâ ceeOÙece
Add: Drawing at the end of year 4300
25800
mes pees Skeâ uesKee hejer#ekeâ yeveves kesâ ÙeesiÙe nw
Less: Capital at the opening of year 19400 Ans. (d) : YeejleerÙe keâcheveer DeefOeefveÙece 2013 keâer Oeeje 146 kesâ
Profit of year 6400 Devleie&le Debkesâ#ekeâ kesâ mecØes<eCe SJeb metÛevee pees efkeâ meeceevÙe meYee ceW
135. What is the rate of TDS applicable on lee nw, Gmekeâe JeCe&ve nw~ Oeeje 146 kesâ Devegmeej Debkesâ#ekeâ keâes
os
brokerage under Section 194H of Income Tax meeceevÙe meYee ceW Dehevee cele SJeb efJeÛeej jKeves keâe DeefOekeâej efoÙee
Act 1961 for Assessment Year 2018-19? ieÙee nw~ YeejleerÙe keâcheveer DeefOeefveÙece 2013 Oeeje 146 kesâ Devegmeej
keâj efveOee&jCe Je<e& 2018-19 kesâ efueS DeeÙekeâj Debkesâ#ekeâ keâes meeceevÙe meYee ceW yew"ves SJeb megveves keâe DeefOekeâej nw hejvleg
DeefOeefveÙece 1961 keâer Oeeje 194H kesâ lenle oueeueer hej Ùen Debkesâ#ekeâ kesâ efJeJeskeâ hej efveYe&j keâjlee Jen meeceevÙe meYee ceW mJeÙeb
ueeiet šer[erSme keâj keâer oj keäÙee nw? peevee Ûeenlee nw Ùee Deheves efkeâmeer ØeefleefveefOe kesâ Éeje Deheves DeefOekeâejeW
(a) 5% (b) 20% keâe ØeÙeesie keâjsiee~
(c) 10% (d) 15% 138. M/s Shyam Private Limited follows financial
year for accounting. The company, in the
Ans. (a) : DeeÙekeâj DeefOeefveÙece keâer
Oeeje 194(H) keâesF& Yeer JÙeefòeâ beginning of the year i.e. on1 April, 2017,
pees YeejleerÙe efveJeemeer nw leLee Gmekesâ Éeje keâceerMeve Ùee oueeueer mes purchased a new machinery for ` 2,50,000 and
Deefpe&le DeeÙe hej keâšewleer keâer ieF& DeeÙekeâj keâes keâJej keâjlee nw efnvot the installation charges were ` 5,000 with an
DeefJeYeeefpele heefjJeej kesâ lenle Oeeje 44(keâ) kesâ lenle Deeves Jeeues JÙeefòeâ estimated scrap value of ` 10,000 and estimated
life of 5 years. What will be the depreciation for
Yeer šer[erSme keâešves kesâ efueS GòejoeÙeer nw~ Fmekeâer oj efveOee&jCe Je<e& the year 2017-18 under the straight line
2018-19 ceW 5³ efveOee&efjle keâer ieÙeer Leer~ method?
136. The following information of Mamta Tyagi is cesmeme& MÙeece ØeeFJesš efueefcešs[ uesKeebkeâve kesâ efueS
given on 31 December, 2017. efJeòeerÙe Je<e& keâe DevegmejCe keâjlee nw~ kebâheveer ves Je<e& keâer
Bank balance as per the passbook is ` 10,000. Meg®Deele ceW, 1 DehewÇue, 2017 keâes, 250000 ®heÙes keâer
Dividend of ` 2,000 was collected by the bank Skeâ veF& ceMeervejer Kejeroer Deewj mLeehevee Megukeâ 5000
but was entered in the cash book as ` 200.
®heÙes kesâ Devegceeefvele m›ewâhe cetuÙe kesâ meeLe 10000 ®heÙes
What is the cash book bank-balance?
cecelee lÙeeieer keâer efvecveefueefKele peevekeâejer 31 efomebyej Lee~ Deewj Devegceeefvele peerJeve 5 Je<e& nw~ meerOeer jsKee heæefle
kesâ lenle Je<e& 2017-18 kesâ efueS cetuÙeÜeme keäÙee nesiee?
2017 keâes oer ieF& nw~
(a) ` 2,50,000 (b) ` 49,000
heemeyegkeâ kesâ Devegmeej yeQkeâ yewueWme 10000 ®heÙes nw~ (c) ` 48,000 (d) ` 50,000
ueeYeebMe keâe 2000 ®heÙes yeQkeâ Éeje Skeâ$e efkeâS ieS Les, Ans. (b) : Üeme keâe met$e meerOeer jsKee heæefle Éeje
uesefkeâve jeskeâÌ[ yener ceW ®. 200 cee$e ope& keâj efueS ieÙes~ mecheefòe keâe cetuÙe ± mLeehevee JÙeÙe – efvemleejCe JÙeÙe
jeskeâÌ[ yener yeQkeâ-Mes<e keäÙee nw? Devegceeefvele meceÙe
(a) ` 10,200 (b) ` 11,800
250000 + 5000 − 10000
(c) ` 12,000 (d) ` 8,200
5
Ans. (d) : Bank Reconciliation statement
2550000 + 5000 − 10000
Balance as per passbook 10000
Less- Dividend not collected in cash book 1800 5
Balance as per cash book 8200 245000
= 49000
137. Under Section 146 of Companies Act 2013, an 5
auditor has a duty to attend any general veesš-Üeme keâer meerOeer jsKee heæefle ceW Üeme keâer jeefMe ØelÙeskeâ Je<e& meeceeve
meeting. jnleer nw~ Dele: Je<e& 2017-18 ceW Yeer Üeme keâer jeefMe 49,000 ®.
kebâheveer DeefOeefveÙece 2013 keâer Oeeje 146 kesâ lenle, efkeâmeer nesieer~
Yeer meeceevÙe yew"keâ ceW Yeeie uesves kesâ efueS Skeâ uesKee 139. What are the objectives of verification of assets
hejer#ekeâ keâe keâle&JÙe nw~ mecheefòe kesâ melÙeeheve keâe keäÙee GösMÙe nw?
(a) by himself or through his authorized (i) to ensure the existence of an asset
representative who is not qualified to be an Skeâ mecheefòe kesâ DeefmlelJe keâes megefveef§ele keâjves kesâ efueS
auditor /mJeÙeb Ùee Deheves DeefOeke=âle ØeefleefveefOe kesâ ceeOÙece (ii) to ensure the ownership
mes pees uesKee hejer#ekeâ yeveves kesâ ÙeesiÙe veneR nw~ mJeeefcelJe megefveef§ele keâjves kesâ efueS
(b) by himself only/kesâJeue Deheves Deehe mes (iii) to ensure the possession
(c) Auditor has no duty to attend any general keâypee megefveef§ele keâjves kesâ efueS
meeting/uesKee hejer#ekeâ keâe efkeâmeer meeceevÙe yew"keâ ceW (iv) to ensue the lien
Yeeie uesves keâe keâesF& keâle&JÙe veneR nw~ «enCeeefOekeâej megefveef§ele keâjves kesâ efueS
67
 (a) (iii) and (iv) Ans. (d) : 80D DeeÙekeâj DeefOeefveÙece 1961 kesâ Devegmeej Oeeje
(b) (iv) 80D efÛeefkeâlmee hej KeÛe& hej keâšewleer kesâ efueS nw Fmekesâ lenle Kego
(c) (i), (ii), (iii) and (iv)
(d) (i)
heefjJeej Deewj Deeefßele ceelee-efhelee kesâ mJeemLÙe kesâ efueÙes Yegieleeve efkeâÙes
ieS nsuLe FbMÙeesjWme ØeerefceÙece hej keâj keâer keâšewleer JeefCe&le nw~
Ans. (c) : mecheefòeÙeeW keâe melÙeeheve –pees DeeefLe&keâ efÛeªe mebmLee Éeje
lewÙeej efkeâÙee ieÙee neslee nw Gvekeâe melÙeeheve Debkesâ#ekeâ Éeje Yeeweflekeâ ™he 143. According to specimen of balance sheet given
mes efkeâÙee peelee nw~ Debkesâ#ekeâ DeeefLe&keâ efÛeªs kesâ melÙeeheve ceW mecheefòe keâe in shedule III of company act 2013 stock option
plan is shown under which head.
DeefmlelJe leLee mJeeefcelJe keâe efvejer#eCe keâjlee nw~ Fmekesâ meeLe ner
mecheefòeÙeeW keâer keâercele keâe Yeer melÙeeheve keâjlee nw~ kebâheveer kesâ DeefOeefveÙece 2013 keâer DevegmetÛeer III kesâ
Devegmeej efveOee&efjle legueve-he$e kesâ Øee™he kesâ Devegmeej,
140. M/s X Limited has incurred ` 50,000 on
increasing the seating capacity of a cinema hall. yekeâeÙee MesÙej efJekeâuhe Keelee _______ Meer<e&keâ kesâ lenle
Which type of expenditure this pertains to? oMee&Ùee peelee nw~
cesmeme& Skeäme efueefcešs[ ves Skeâ efmevescee ne@ue keâer yew"ves keâer (a) share application amount pending allotment
#ecelee yeÌ{eves hej 5000 ®heÙes KeÛe& efkeâS nw, Ùen efkeâme MesÙej DeeJesove OevejeefMe uebefyele DeeJebšve
Øekeâej kesâ JÙeÙe mes mebyebefOele nw? (b) shareholder fund/MesÙejOeejkeâ efveefOe
(a) Partly Capital and Partly Revenue
(c) Reserves and surplus/Deejef#ele efveefOe Deewj DeefOeMes<e
expenditure/DeebefMekeâ ™he mes hetBpeeriele Deewj DeebefMekeâ
™he mes jepemJe JÙeÙe (d) share capital/MesÙej hetbpeer
(b) Capital expenditure/heBtpeeriele JÙeÙe Ans. (c) : YeejleerÙe keâcheveer DeefOeefveÙece 2013 keâer Oeeje 129 kesâ
(c) Deferred revenue expenditure Devleie&le efJeòeerÙe efJeJejCe yeveeÙee peelee nw~ keâcheveer DeefOeefveÙece keâer
DeemLeefiele jepemJe JÙeÙe Oeeje 129 kesâ Devegmeej DeeefLe&keâ efÛeªe Deye uecyeJele Øee™he kesâ
(d) Revenue expenditure/jepemJe JÙeÙe Devegmeej lewÙeej efkeâÙee peelee nw~ yekeâeÙee MesÙej keâes DeeefLe&keâ efÛeªe kesâ
Ans. (b) : hetBpeeriele JÙeÙe Ssmes JÙeÙe nesles nQ pees JÙeJemeeÙe kesâ efueS Deejef#ele efveefOe Deewj DeefOeMes<e kesâ Devleie&le efoKeeÙee peelee nw~
mLeeÙeer mecheefòeÙeeB (cetle& nes DeLeJee Decetle&) Øeehle keâjves, Kejeroves, 144. Which of the following is required while
yeveeves, ØeÙeesie ceW ueeves, efJemleej SJeb Je=efæ keâjkesâ ueeYeepe&ve #ecelee ceW vouching Cash Purchases?
Je=efæ keâjles nQ~ efmevescee ne@ue ceW meeršeW keâer mebKÙee yeÌ{eves mes efmevescee vekeâo Kejero keâer hegef° keâjles meceÙe efvecve ceW mes efkeâmekeâer
ne@ue keâer ueeYeepe&ve #ecelee ceW Je=efæ nesleer nw Dele: Ùen Skeâ heBtpeeriele DeeJeMÙekeâlee nesleer nw?
JÙeÙe nw~ (a) Examine Debtor Ledger
141. Under section 203 of the Income Tax act 1961, osveoej uespej keâer peeBÛe keâjW
which form is used to give certificate for
income under the lead salary? (b) Examine Cash Sales/vekeâo efye›eâer keâer peeBÛe keâjW,
DeeÙekeâj DeefOeefveÙece, 1961 keâer Oeeje 203 kesâ lenle, (c) Examine credit Sales/GOeej efJe›eâÙe keâer peeBÛe keâjW
Jesleve Meer<e&keâ kesâ lenle ØeYeeefjle DeeÙe kesâ efueS ØeceeCe- (d) Examine Payment in Cash book
he$e osves nsleg efkeâme heâece& keâe GheÙeesie efkeâÙee peelee nw? jeskeâÌ[ yener ceW Yegieleeve keâer peeBÛe keâjW~
(a) Form 16A/heâece& 16A Ans. (d) : vekeâo ›eâÙe keâe melÙeeheve keâjves kesâ efueS Skeâ Debkesâ#ekeâ
(b) Form 16/heâece& 16 jeskeâÌ[ yener keâe efvejer#eCe keâjsiee keäÙeeWefkeâ JÙeJemeeÙe ceW mecemle vekeâo
(c) Form 16AA/heâece& 16AA uesve-osveeW keâe uesKee jeskeâÌ[ hegmlekeâ ceW efkeâÙee peelee nw~ jeskeâÌ[ hegmlekeâ
(d) Form 15H/heâece& 15H kesâ Deefleefjòeâ Debkesâ#ekeâ ›eâÙe yeerpekeâeW keâe efvejer#eCe Yeer keâj mekeâlee nw~
Ans. (b) : DeeÙekeâj DeefOeefveÙece 1961 keâer Oeeje 203 kesâ lenle heâe@ce& 145. As per the format of Balance sheet prescribed
16 SJeb heâece& 16A keâe JeCe&ve efkeâÙee ieÙee nw~ oesveeW heâece& Oeeje 203 as per Schedule III of Companies Act 2013.
lenle efveie&efcele efkeâÙes peeles nQ~ heâe@ce& 16 Skeâ Jesleve šer[erSme ØeceeCehe$e Mining rights is shown under the heading of :
nw pees efkeâ ØelÙeskeâ meeue Jesleve efveÙeesòeâe kesâ efueÙes efveie&efcele efkeâÙee peelee nw~ keb âheveer DeefOeefveÙece 2013 keâer DevegmetÛeer III ceW efveOee&efjle
142. Which Section governs the deduction in respect yewueWme Meerš kesâ Øee™he kesâ Devegmeej, Keveve DeefOekeâej kesâ
of medical insurance premium under Income efkeâme Meer<e&keâ kesâ lenle efoKeeÙee ieÙee nw?
Tax Act 1961?
(a) Other Non Current assets
DeeÙekeâ DeefOeefveÙece 1961 kesâ lenle efÛeefkeâlmee yeercee
DevÙe iewj Ûeeuet heefjmecheefòe
ØeerefceÙece kesâ mebyebOe ceW keâšewleer keâes keâewve meer Oeeje
(b) Intangible assets /Decetle& mecheefòe
efveÙebef$ele keâjleer nw?
(a) 80DDB (b) 80DD (c) Investments/efveJesMe
(c) 80E (d) 80D (d) Fixed Assets/DeÛeue mecheefòe

68
Ans. (b) : YeejleerÙe keâcheveer DeefOeefveÙece 2013 keâer Oeeje 129 kesâ (a) Fixed assets/DeÛeue mecheefòe
Devleie&le efJeòeerÙe efJeJejCe DeLee&le DeeefLe&keâ efÛeªs keâes uecyeJele Øee™he ceW (b) Bank passbook/yeQkeâ heemeyegkeâ
yeveeves keâe JeCe&ve efkeâÙee ieÙee nw~ Keveve DeefOekeâej Skeâ DeÂMÙe mecheefòe (c) Cash book/jeskeâÌ[ yener
nw efpemekeâes nce osKe veneR mekeâles nQ efmehe&â cenmetme keâj mekeâles nQ~ Keveve (d) Either cash book or passbook
DeefOekeâej mebmLee keâes efJeefMe° #es$e ceW KeefvepeeW leLee DevÙe meeceef«eÙeeW kesâ Ùee lees jeskeâÌ[ Ùee heeme yegkeâ
Keveve SJeb efye›eâer keâe efJeefMe° DeefOekeâej Øeoeve keâjles nQ~ Fvnsb DeeefLe&keâ Ans. (d) : yeQkeâ meceeOeeve efJeJejCe keâes jeskeâÌ[ Mes<e Je heemeyegkeâ Mes<e
efÛeªs ceW mLeeÙeer mecheefòe Meer<e&keâ kesâ GheMeer<e&keâ DeJeemleefJekeâ mecheefòe ceW oesveeW ceW mes efkeâmeer mes Yeer lewÙeej keâj mekeâles nQ~ Fmes lewÙeej keâjves keâer
efoKeeÙee peelee nw~ Ûeej efJeefOeÙeeb nQ-
(1) jeskeâÌ[ hegmlekeâ keâe [sefyeš Mes<e
146. As per Income Tax Act 1961, Salary is taxable
(2) jeskeâÌ[ hegmlekeâ keâe ›esâef[š Mes<e
on :
DeeÙekeâj DeefOeefveÙece 1961 kesâ Devegmeej, Jesleve hej keâj (3) heeme yegkeâ keâe [sefyeš Mes<e
(4) heeme yegkeâ keâe ›esâef[š Mes<e
ueielee nw~
149. As per section 147 of Companies Act 2013, if an
(a) Not taxable at all/efyeukegâue Yeer keâj ÙeesiÙe veneR auditor has contravened the provisions
(b) Due Basis/osÙe DeeOeej knowingly or willfully with the intention to
(c) Receipt basis/Øeeefhle DeeOeej deceive a company or its shareholders etc. he
shall be punishable with imprisonment for a
(d) Due or receipt basis whichever is earlier term which may extend to ______.
osÙe Ùee Øeeefhle DeeOeej pees Yeer henues nes~ kebâheveer DeefOeefveÙece 2013 keâer Oeeje 147 kesâ Devegmeej Ùeefo
Ans. (d) : DeeÙekeâj DeefOeefveÙece 1961 keâer Oeeje 15 ceW Jesleve keâer Skeâ uesKee hejer#ekeâ ves peeveyetPekeâj Ùee peeveyetPekeâj
heefjYee<ee oer ieÙeer nw~ Jen jeefMe pees ceeefuekeâ Éeje keâce&ÛeeefjÙeeW keâes efkeâmeer kebâheveer Ùee Gmekesâ MesÙejOeejkeâeW Deeefo keâes OeesKee
Gvekesâ heefjßece kesâ yeoues efoÙee peelee nw Jesleve keânueelee nw~ Jesleve osves kesâ Fjeos mes ØeeJeOeeveeW keâe GuuebIeve efkeâÙee nw, leesGmes
Meer<e&keâ kesâ Debleie&le Jesleve keâj ÙeesiÙe nesieer peye Jen osÙe nes Ùee Øeehle Skeâ DeJeefOe kesâ efueS keâejeJeeme mes obef[le efkeâÙee pee
keâj oer ieÙeer nes oesveeW ceW pees peuoer nes Gme hej~ DeeÙekeâj DeefOeefveÙece mekeâlee nw efpemes yeÌ{eÙee pee mekeâlee nw:
kesâ Debleie&le Jesleve ceW efvecve keâes meefcceefuele efkeâÙee peelee nw~ Jesleve ceW (a) 2 years/2 meeue (b) 6 months/6 meeue
meefcceefuele nw– (c) 5 yeas/5 meeue (d) 1 year/1 meeue
(1) yesefmekeâ mewuejer Ans. (d) : pewmee efkeâ kebâheveer DeefOeefveÙece, 2013 keâer Oeeje 147 ceW
(2) SvÙegšer Ùee hesmeve Øeoeve efkeâÙee ieÙee nw~ kebâheveer keâe ØelÙeskeâ DeefOekeâejer pees Ûetkeâ ceW nw,
Gmes Skeâ DeJeefOe kesâ efueS keâejeJeeme Ùee 1 Je<e& lekeâ keâe pegcee&vee Ùee
(3) «esÛÙegšer
pegcee&vee pees 25,000 ®heÙes mes keâce veneR nesiee, mes obef[le efkeâÙee
(4) Deef«ece Jesleve peeSiee~
(5) keâceerMeve 150. What is the prime objective of an audit in view
(6) Údgóer veneR uesves kesâ yeoue efceueer jkeâce of Section 129 (1) of Companies Act 2013?
(7) heâerme kebâheveer DeefOeefveÙece 2013 keâer Oeeje 129(1) kesâ ceösvepej
147. Which Section of Companies Act 2013 governs uesKee hejer#ee keâe cegKÙe GösMÙe keäÙee nw?
Branch audit? (a) To ascertain that the financial statements
kebâheveer DeefOeefveÙece 2013 keâer keâewve meer Oeeje MeeKee show true and fair view of its financial
position and earnings./Ùen megefveef§ele keâjves kesâ efueS
uesKee hejer#ee keâes efveÙebef$ele keâjleer nw? efkeâ efJeòeerÙe efJeJejCe Fmekeâer efJeòeerÙe efmLeefle Deewj keâceeF& kesâ
(a) Section 143 (7)/Oeeje 143 (7) yeejs ceW mener Deewj efve<he#e ÂMÙe efoKeeles nw~
(b) Section 143 (2)/Oeeje 143 (2) (b) To complete the audit at the earliest
(c) Section 143 (3)/Oeeje 143 (3) Dee@ef[š keâes peuo mes peuo hetje keâjves kesâ efueS
(d) Section 143 (8)/Oeeje 143 (8) (c) To sign the financial statement
efJeòeerÙe efJeJejCe hej nmlee#ej keâjves kesâ efueS
Ans. (d) : Oeeje 143(8) kesâ Devegmeej, peneb efkeâmeer kebâheveer keâe Skeâ
(d) To only check few things without going into
Ùee Skeâ mes DeefOekeâ MeeKee keâeÙee&ueÙe nw, Gme keâeÙee&ueÙe kesâ KeeleeW keâe details even if there is a suspicion/mebosn nesves hej
Dee@ef[š Ùee lees kebâheveer kesâ uesKee hejer#ekeâ Éeje mJeÙeb Ùee efkeâmeer DevÙe Yeer efJeJejCe ceW peeS efyevee kesâJeue kegâÚ ÛeerpeeW keâer peeBÛe
JÙeefòeâ Éeje efkeâÙee peeSiee, pees Skeâ uesKee hejer#ekeâ kesâ ™he ceW efveÙegòeâ keâjW~
nesves kesâ ÙeesiÙe nw~ Ans. (a) : kebâheveer DeefOeefveÙece 2013 keâer Oeeje [129(1)] kesâ
148. Bank reconciliation statement may be prepared Devegmeej Debkesâ#ekeâ keâe cegKÙe GösMÙe kebâheveer kesâ uesKeesb keâer peebÛe keâj
commencing with the balance of ______. Gvekeâer melÙelee SJeb efJeÕemeveerÙelee keâes yeleueevee nw~ Ùen Debkesâ#ekeâ keâe
yeQkeâ meceeOeeve efJeJejCe efkeâmekesâ Mes<e mes Meg® neskeâj lewÙeej ØeeLeefcekeâ keâeÙe& nw~ uesKeeW ceW $egefšÙeeW SJeb OeesKee-OeefÌ[ÙeeW keâes Keespevee
efkeâÙee pee mekeâlee nw? Ùen Debkesâ#ekeâ keâe efÉleerÙekeâ keâeÙe& neslee nw~
69
151. What is 'Error of Omission'? (c) ` 10.10 Lakh is capital receipt
Ûetkeâ keâer $egefš keäÙee nw? 10.10 ueeKe heBtpeeriele Øeeefhle nw~
(a) When an error consists of entry of a (d) 10 Lakh is capital receipt and ` 10,000 is
transaction in a wrong account of same revenue expenditure/10 ueeKe heBtpeeriele Øeeefhle nw
class/peye Skeâ $egefš ceW Skeâ ner Jeie& kesâ ieuele Keeles ceW Deewj 10000 /®heÙes jepemJe JÙeÙe nw~
uesveosve keâer ØeefJeef° nesleer nw~ Ans. (a) : efJeveeso FbšjØeeF&pespe keâes MesÙejeW kesâ efveie&ceve mes 10 ueeKe
(b) Errors which do not affect the agreement of Øeehle ngS nw~ efpemeceW FMÙet keâe KeÛe& 10000 ®heÙes ngDee nw efpemeceW
the trial balance/$egefšÙee pees š^eÙeue yewueWme kesâ mecePeewles 10 ueeKe nceejer hetbpeer Øeeefhle nw Deewj 10000 DeemLeefiele jepemJe JÙeÙe
keâes ØeYeeefJele veneR keâjleer nw~ ceevee peeÙesiee~
(c) When an item of nominal account is entered 154. Which Section governs the deduction in respect
in real account /peye JeemleefJekeâ Keeles ceW veececee$e Keeles of rent paid under Income Tax Act, 1961?
keâer Skeâ Jemleg ope& keâer peeleer nw~ DeeÙekeâj DeefOeefveÙece 1961 keâer efkeâme Oeeje kesâ lenle
(d) When a transaction is not recorded at all /peye Yegieleeve efkeâS ieS efkeâjeS kesâ mebyebOe, ceW keâšewleer
keâesF& uesve-osve efyeukegâue Yeer ope& veneR efkeâÙee peelee nw~ DevegcevÙe nw~
Ans. (d) : Yetue keâer DeMegefæÙeeb Jen nesleer nw peyeefkeâ uesve-osve keâe (a) 80GG (b) 80GGA
uesKee hetjer lejn mes hegmlekeâeW ceW efueKes peeves mes Útš peelee nw~ (c) 80G (d) 80GGB
152. Prepaid insurance has an opening balance of ` Ans. (a) : Oeeje 80GG kesâ lenle Yeg
i eleeve efkeâS ieS efkeâjeS kesâ efueS
10,000. During the accounting year, one fifth keâšew leer nw ~ Ùeef o Deehe Deheves ef v eÙees òeâe mes SÛeDeejS Øeehle veneR keâjles nQ
expired The adjustment entry would require a Deewj Deheves mJeÙeb kesâ efveJeeme kesâ efueS Deehekesâ Éeje keâypee efkeâS ieS
credit of ____________ efkeâmeer Yeer megmeefppele Ùee Demegmeefppele DeeJeeme kesâ efkeâjeS kesâ efueS
Øeerhes[ yeercee keâe ØeejefcYekeâ Mes<e ®. 10000 nw, uesKee Je<e& Yegieleeve keâjles nQ, lees Deehe Deheves Éeje Yegieleeve efkeâS peeves Jeeues
kesâ oewjeve heeBÛeJes efnmmes kesâ meceehle nesves hej meceeÙeespeve efkeâjeS kesâ efueS Oeeje 80GG kesâ lenle keâšewleer keâe oeJee keâj
ØeefJeef° kesâ efueS ›esâef[š keâer DeeJeMÙekeâlee nesieer~ mekeâles nQ~
(a) ` 20,000 to Prepaid insurance account 155. Balance as per cash book is ` 5,000, ` 3,000 is
20000 ® Øeerhes[ yeercee Keeles ceW entered in the cash book as paid into bank but
(b) ` 8,000 to insurance expense account is not credited by the bank. What is the
passbook balance?
8000 ®. yeercee JÙeÙe Keeles ceW
jeskeâÌ[ yener kesâ Devegmeej Mes<e jeefMe 5000 ®heÙes nw~ 3000
(c) ` 2,000 to Prepaid insurance account
®heÙes vekeâo yener ceW ope& efkeâS ieS nw pewmee efkeâ yeQkeâ ceW
2000 ® Øeerhes[ yeercee Keeles ceW
Yegieleeve efkeâÙee ieÙee nw uesefkeâve yeQkeâ Éeje ›esâef[š veneR
(d) ` 2,000 to insurance expense account
2000 ® yeercee JÙeÙe Keeles ceW
efkeâÙee ieÙee nw~ heeme yegkeâ keâe Mes<e keäÙee nesiee?
(a) ` 8,000 (b) ` 2,000
Ans. (c) : Opening Balance → 10000 (c) ` 5,000 (d) ` 3,000
1
During the year expired → 10000 × = 2000 Ans. (b) :
5 Balance as per Cash Book 5000
Expense A/c Dr. 2000 Less: Deposited but not entered
To Prepaid Expense A/c 2000 in Pass Book 3000
153. M/s Vinod Enterprises Limited has received ` Balance as per Pass Book 2000
10 Lakh from an issue of further shares, the 156. Which of the following is an error of
expenses of the issue being ` 10,000. Which of commission?
the following is the correct treatment in respect efvecveefueefKele ceW mes keâewve-meer Yetue keâer $egefš nw?
of the above transaction?
(a) Sales book was overcast by ` 600 and
cesmeme& efJeveeso SbšjØeeFpespe efueefcešs[ keâes Deeies kesâ MesÙejeW purchase book was undercast by the same
kesâ Skeâ FMÙet mes 10 ueeKe ®heÙes Øeehle ngS nw, efveie&ceve amount /efJe›eâÙe yener ceW 600 ®heÙes DeefOekeâ efueKe efoÙee
keâe KeÛe& 10000 ®heÙes nw, Ghejesòeâ uesve-osve kesâ mebyebOe ieÙee Lee Deewj ›eâÙe hegmlekeâ ceW Gleveer jeefMe keâce efueKeer
ceW efvecveefueefKele ceW mes keâewve mee GheÛeej mener nw? ieÙeer Leerr~
(a) 10 Lakh is capital receipt and ` 10,000 is (b) Treating Charges as addition to asset
deferred revenue expenditure/10 ueeKe ®heÙes ØeYeejeW keâes mecheefòe ceW yeÌ{esòejer mecePevee
heBtpeeriele Øeeefhle nw Deewj 10000 ®heÙes DeemLeefiele jepemJe (c) A sale of ` 6,000 omitted to be recorded
JÙeÙe nw 6000 ®heÙes keâer efye›eâer ope& nesves mes Útš ieF&
(b) 10 Lakh is capital receipt and there is no (d) A purchase of ` 7,400 was wrongly posted
treatment for ` 10,000/10 ueeKe heBtpeeriele Øeeefhle nw 7400 ®heÙes keâer Kejero keâes ieuele lejerkesâ mes heesmš efkeâÙee
Deewj 10000 keâe keâesF& GheÛeej veneR nesiee~ ieÙee Lee~
70
Ans. (d) : keâceerMeve keâer ieueleer Jen nw peyeefkeâ ieuele Keeles ceW DeLeJee (a) more depreciation in initial years
Keeles ceW ieuele jeefMe efueKe efoÙes peeves kesâ keâejCe efJeJejCeeW keâe efceueeve ØeejefcYekeâ Je<eex ceW DeefOekeâ cetuÙeÜeme
veneR nes heelee~ pewmes- 7400 ®. kesâ Kejero keâes ieuele lejerkesâ mes efJe›eâÙe (b) equal amount of depreciation every year
yener ceW efueKe efoÙee ieÙee~ ØelÙeskeâ meeue cetuÙeneme keâer meceeve jeefMe
157. Which form is used to file an application for (c) more depreciation in later years
obtaining Permanent Account Number (PAN) yeeo kesâ Je<eex ceW DeefOekeâ cetuÙeÜeme
by an Indian resident? (d) depreciation amount change in every 2
Skeâ YeejleerÙe efveJeemeer Éeje mLeeÙeer Keelee mebKÙee Øeehle year/ØelÙeskeâ 2 meeue ceW cetuÙeÜeme jeefMe ceW heefjJele&ve
keâjves kesâ efueS DeeJesove oeefKeue keâjves kesâ efueS efkeâme Ans. (a) : Üemeceeve Mes<e efJeefOe ceW Üeme keâer jeefMe Meg®Deeleer Je<eeX ceW
heâe@ce& keâe GheÙeesie efkeâÙee peelee nw? DeefOekeâ nesleer leLee Deeieeceer Je<eex ceW Devegheeeflekeâ ™he mes keâce nesleer
(a) Form 49B/heâe@ce& 49B peeleer nw keäÙeeWefkeâ Üemeceeve Mes<e efJeefOe ceW Üeme keâer ieCevee ØelÙeskeâ Je<e&
(b) Form 49A/heâe@ce& 49A kesâ yeÛes ngÙes mecheefòe kesâ cetuÙe hej keâer peeleer nw~
(c) Form 49/heâe@ce& 49 161. The following data is available in respect of X
Ltd :
(d) Form 49AA/heâe@ce& 49AA
Skeäme efueefcešs[ kesâ mebyebOe ceW efvecveefueefKele DeeBkeâÌ[s
Ans. (b) : heâe@ce& 49A DeeÙekeâj DeefOeefveÙece, 1961 keâer Oeeje GheueyOe nw:
139A kesâ lenle mLeeÙeer Keelee mebKÙee kesâ DeeJebšve kesâ efueS Skeâ
(i) Opening debtors ` 12,000
DeeJesove he$e nw efpemekesâ Éeje YeejleerÙe veeieefjkeâ hewve keâe[& Øeehle keâj ØeejefcYekeâ osveoej 12000 ®heÙes
mekeâlee nw~ (ii) Closing Debtors ` 15,000
158. Which of the following is NOT required while Debeflece osveoej 15000 ®heÙes
vouching Cash sales?
(iii) Credit Sales ` 28,000/›esâef[š efye›eâer 28000 ®heÙes
vekeâo efye›eâer keâer hegef° keâjles meceÙe efvecveefueefKele ceW mes
What is the amount of cash received from
efkeâmekeâer DeeJeMÙekeâlee veneR nw? customers?/«eenkeâeW mes Øeehle vekeâo jeefMe keäÙee nw?
(a) Examine credit sale and Debtor ledger
(a) ` 25,000 (b) ` 3,000
›esâef[š efye›eâer Deewj osveoej Keelee yener keâer peeBÛe keâjW, (c) ` 28,000 (d) ` 31,000
(b) Examine Cash Memos/kewâMe cesceeW keâer peeBÛe keâjW Ans. (a) : Opening debtors – 12000,
(c) Examine the Counterfoil of Pay in slip Closing debtors–1500
heÛeea ceW Jesleve kesâ ØeefleheCe& keâer peeBÛe keâjW Credit sales – 28000
(d) Examine Cash book/kewâMe yegkeâ keâer peeBÛe keâjW~ Cash received from customers - ?
Ans. (a) : vekeâo efyeÇkeâer keâer hegef<š keâjles meceÙe ›esâef[š efyeÇkeâer Deewj Opening debtors - 12000
osveoej Keeles keâer DeeJeMÙekeâlee veneR nesleer keäÙeeWefkeâ, vekeâo efyeÇkeâer ceW Add: Credit sales - 28000
40000
kesâJeue vekeâo ™he ceW nesves Jeeueer efye›eâer keâe ner uesKee efkeâÙee peelee nw Je
Less : Closing debtors 15000
vekeâo mes mebyebefOele yÙeewje efueÙee peeSiee Deewj keâesF& Yeer veneR~ Cash Received from customer 25000
159. Legal fees paid to acquire a piece of land is ___ 162. The debit balance, at the end of a year, in a
Yetefce keâe Skeâ šgkeâÌ[e Øeehle keâjves kesâ efueS Yegieleeve cash book, shows :
efkeâÙee ieÙee keâevetveer Megukeâ.......... neslee nw Skeâ Je<e& kesâ Deble ceW Skeâ jeskeâÌ[ yener ceW [sefyeš Mes<e
(a) debited to land account/Yetefce Keeles ceW [sefyeš efoKeelee nw:
(b) debited to depreciation account (a) Total Cash paid during the year
cetuÙe Üeme Keeles ceW [sefyeš Je<e& kesâ oewjeve Yegieleeve efkeâÙee ieÙee kegâue vekeâo
(c) debited to profit and loss account (b) Total cash received during the year
ueeYe-neefve Keeles ceW [sefyeš Je<e& kesâ oewjeve Øeehle kegâue vekeâo
(d) debited to miscellaneous expenses account (c) Income of the business entity
efJeefJeOe JÙeÙe Keeles ceW [sefyeš JÙeJemeeefÙekeâ FkeâeF& keâer DeeÙe
Ans. (a) : Yetefce keâes Øeehle keâjves kesâ efueS pees keâevetveer heâerme Yegieleeve (d) Cash in hand at the end of the given period
keâjvee heÌ[lee nw Gmes Yetefce Keeles kesâ [sefyeš he#e ceW efoKeeSies keäÙeeWefkeâ oer ieF& DeJeefOe kesâ Deble ceW neLe ceW vekeâo
Yetefce hej efkeâÙee ieÙee KeÛe& heBtpeeriele KeÛe& nQ leLee Ùen Yetefce keâer ueeiele Ans. (d) : Je<e& kesâ Deble ceW jeskeâÌ[ hegmlekeâ kesâ [sefyeš he#e keâe Mes<e
keâes yeÌ{eles nQ~ Je<e& kesâ Deble ceW nmlemLe jeskeâÌ[ keânueelee nw~ jeskeâÌ[ hegmlekeâ Jen hegmlekeâ
160. Diminishing method of depreciation provides nesleer nw efpemeceW mebmLee Éeje efkeâÙes ieÙes vekeâo uesve-osveeW keâe uesKee efkeâÙee
____ peelee nw leLee Je<e& kesâ Deble ceW ØeeefhleÙeeW (Dr.) ceW mes osÙeleeDeeW (Cr.)
Üeme ieCevee keâer Üemeceeve heæefle ............oMee&leer nw~ keâes Iešekeâj nmlemLe jeskeâÌ[ %eele efkeâÙee peelee nw~
71
163. Which form is used to give statement of Ans. (b) : ØeehÙe efyeue keâe Keelee mebheeflle nesleer nw keäÙeeWefkeâ pees efyeue
particulars required to be furnished under efueKee ieÙee nw Gmekeâer jeefMe nceW efyeue keâer heefjhekeäJelee efleefLe hej Øeehle
Section 44AB of Income Tax Act 1961?
nesveer nw FmeefueS Fmes mebheeflle Keeles ceW oMee&les nQ Je osÙe efyeue keâes
DeeÙekeâj DeefOeefveÙece 1961 keâer Oeeje 44AB kesâ Devleie&le
oeefÙelJe ceW oMee&Ùee peelee nw keäÙeeWefkeâ Fmes heefjhekeäJelee efleefLe hej Yegieleeve
DeeJeMÙekeâ ceoeW keâe efJeJejCe osves kesâ efueS efkeâme heâe@ce& keâe keâjvee nw~
ØeÙeesie efkeâÙee peelee nw?
167. What is the maximum limit available in respect
(a) Form 3CB (b) Form 3CE of dividend under section 194 if the income Tax
(c) Form 3CD (d) Form 3CA Act 1961on which no TDS is required to be
Ans. (c) : heâe@ce& 3CD Skeâ Ûeeš&[& DekeâeGbšWš Éeje efveOee&efjleer deducted, for the assessment year 2018-19.
(Assessee) keâer Deesj mes lewÙeej efkeâÙee peelee nw pees Deheves KeeleeW keâe efveOee&jCe Je<e& 2018-19 kesâ efueS, DeeÙekeâj DeefOeefveÙece,
Dee@ef[š keâjJeeles nw~ heâe@ce& keâe GösMÙe Oeeje 44AB kesâ lenle efveefo&<š 1961 keâer Oeeje 194 kesâ lenle ueeYeebMe kesâ mebyebOe ceW
efkeâmeer Yeer heâe@ce& kesâ lenle Dee@ef[š efjheesš& keâe efJeJejCe efveefo&<š GheueyOe DeefOekeâlece meercee keäÙee nw efpeme hej keâesF& TDS
keâjvee nw~ keâešves keâer DeeJeMÙekeâlee veneR nw?
164. Which form is required to be filed in respect of (a) ` 2,500 (b) ` 3,000
quarterly TDS return of salary? (c) ` 5,000 (d) ` 10,000
Jesleve kesâ $ewceeefmekeâ TDS efjšve& kesâ mebyebOe ceW keâewve-mee Ans. (a) : DeeÙekeâj DeefOeefveÙece 1961 keâer Oeeje 194
kesâ lenle
heâe@ce& oeefKeue keâjvee DeeJeMÙekeâ neslee nw? ueeYeebMe Yegieleeve hej šer[erSme keâeše peelee nw~ Ùeefo ueeYeebMe 2500
(a) Form 27Q/ heâe@ce& 27Q ®. kesâ DeefOekeâ nw lees Oeeje 194 œeesle hej keâj keâer keâšewleer nesieer~
(b) Form 27EQ/ heâe@ce& 27EQ 168. Which of the following is required while
(c) Form 26Q/ heâe@ce& 26Q vouching of Sales? /efJe›eâÙe keâe ØeceeCeve keâjles meceÙe
(d) Form 24Q/ heâe@ce& 24Q efvecveefueefKele ceW mes efkeâmekeâer DeeJeMÙekeâlee nesleer nw-
Ans. (d) : efkeâmeer keâce&Ûeejer keâes Jesleve keâe Yegieleeve keâjles meceÙe, (i) Examine sales book/efJe›eâÙe hegmlekeâ keâer peeBÛe keâjvee
efveÙeesòeâe Oeeje 192 kesâ lenle TDS keâešlee nw~ efveÙeesòeâe keâes heâe@ce& (ii) Examine sales Invoices
24Q ceW Jesleve TDS Return oeefKeue keâjvee neslee nw~ 24Q efleceener ef Je›eâÙe yeerpekeâ keâer peeBÛe keâjvee
DeeOeej hej Øemlegle efkeâÙee peelee nw~ keâce&ÛeeefjÙeeW keâes Yegieleeve efkeâS ieS (iii) Examine Cut off points
Jesleve Deewj Ssmes Yegieleeve hej keâešs ieS TDS keâe efJeJejCe 24Q ceW keâš Dee@heâ Debkeâ keâer peeBÛe keâjvee
metefÛele efkeâÙee peelee nw~ (iv) Examine the numerical sequence of source
documents generated within the organization
165. "Financial statement of companies shall be mebie"ve kesâ Yeerlej GlheVe œeesle omleeJespeeW kesâ mebKÙeelcekeâ
prepared as per the forms prescribed in
Schedule III of Companies ACT 2013". Which Deveg›eâce keâer peeBÛe keâjvee
section of Companies Act 2013 prescribes the (a) (i), (ii), (iii) and (iv) (b) (i), (ii)
same? (c) (i), (ii) (d) (i), (iii)
keâcheefveÙeeW keâe efJeòeerÙe efJeJejCe keâcheveer DeefOeefveÙece Ans. (a) : efye›eâer keâer hegef<š keâjles meceÙe efye›eâer hegmlekeâ keâer peebÛe
2013 keâer DevegmetÛeer III ceW efveOee&efjle Øehe$eeW kesâ Devegmeej keâjvee ÛeeefnS efpememes Ùen %eele nesiee efkeâ keâye efkeâleveer efye›eâer ngF& nw~
lewÙeej efkeâÙee peeSiee~ keâcheveer DeefOeefveÙece 2013 keâer yesÛes ieS ceeue keâe Ûeueeve efkeâÙee peelee nw efpememes efye›eâer keâe helee
keâewve-meer Oeeje Fmes efveOee&efjle keâjleer nw- ueielee nw DeLee&le Ûeeueeve keâer peebÛe keâjvee ÛeeefnS Deewj mebie"ve kesâ
(a) Section 129/Oeeje 129 Yeerlej efpeleves keâer omleeJespe nw efpememes efye›eâer keâer hegef<š nesleer nw Gvekeâer
(b) Section 132/Oeeje 132 Yeer peebÛe keâjvee ÛeeefnS~
(c) Section 130/Oeeje 130 169. What is the maximum deduction amount
available under section 80E of Income Tax Act
(d) Section 131/Oeeje 131 1961 in respect of deduction for interest paid
Ans. (a) : kebâheveer DeefOeefveÙece, 2013 keâer Oeeje 129 ceW keâne ieÙee on loan taken for higher education. For the
nw efkeâ efJeòeerÙe efJeJejCe kebâheefveÙeeW kesâ efJeòeerÙe ceeceueeW keâer efmLeefle keâe assessment year 2018-19.
mener Deewj efve<he#e ÂMÙe Øemlegle keâjWies~ efmLeefle efJeJejCe uesKeebkeâve efveOee&jCe Je<e& 2018-19 kesâ efueS GÛÛe efMe#ee nsleg efueS
ceevekeâeW keâe Devegheeueve keâjles nwb Deewj Øee™he DevegmetÛeer III kesâ Devegmeej ieS $e+Ce hej Yegieleeve efkeâS ieS yÙeepe kesâ efueS keâšewleer
nesiee pees Oeeje 129 ceW JeefCe&le nw~ kesâ mebyebOe ceW DeeÙekeâj DeefOeefveÙece 1961 keâer Oeeje 80E
166. Bill receivable account is ________ kesâ lenle GheueyOe DeefOekeâlece keâšewleer jeefMe keäÙee nw?
ØeehÙe efyeue Keelee nw- (a) ` 1,000
(a) an expense account/Skeâ JÙeÙe Keelee (b) ` 10,000
(c) ` 50,000
(b) an asset account/Skeâ mecheefòe Keelee
(d) No limit of Actual amount paid can be
(c) a revenue expenditure account claimed as deduction.
Skeâ DeeÙeiele JÙeÙe Keelee keâesF& meercee veneR, Yegieleeve keâer ieF& JeemleefJekeâ jeefMe keâe
(d) a liability account/Skeâ oeefÙelJe Keelee keâšewleer kesâ ™he ceW oeJee efkeâÙee pee mekeâlee nw
72
Ans. (d) : DeeÙekeâj DeefOeefveÙece 1961 keâer Oeeje 80E kesâ lenle Plant & Machinery ` 2,00,000
keâšewleer jeefMe keâer keâesF& meercee veneR nw~ Fmekesâ lenle JeemleefJekeâ Yegieleeve ceMeervejer SJeb mebÙeb$e ` 2,00,000
keâer jeefMe lekeâ keâer keâšewleer Øeehle keâer pee mekeâleer nw~ keâšewleer keâe ueeYe Furniture ` 50,000/heâveeaÛej-` 50,000
DeefOekeâlece 8 Je<eeX kesâ efueS Ùee yÙeepe keâe Yegieleeve nesves lekeâ pees Yeer Building ` 5,00,000/YeJeve-` 5,00,000
henues nes kesâ efueS GheueyOe nw~ Ùen leye Yeer ueeiet neslee nw peye Deheves Depreciation is to be charged :
Deheves peerJevemeeLeer, yeÛÛeeW Ùee efkeâmeer Ssmes Úe$e kesâ efueS efMe#ee $e+Ce cetuÙe Üeme keâer keâšewleer nesieer~
efueÙee nes efpemekesâ efueS Deehe keâevetveer DeefYeYeeJekeâ nw~ 20% on plant & machinery 10% on furniture
170. The following information is supplied to you : and 5% on Building. Calculate the amount of
efvecveefueefKele metÛeveeDeeW kesâ DeeOeej hej- depreciation to be charged in Profit and Loss
Megæ ueeYe hej10³ keâer oj mes keâceerMeve keâes Yeeefjle keâjves account.
kesâ yeeo ØeyebOekeâ kesâ keâceerMeve keâer ieCevee keâjW~ ceMeervejer SJeb mebÙeb$e hej 20³ heâveeaÛej hej 10³ Deewj
Gross Profit ` 50,000/mekeâue ueeYe ` 50,000
YeJeve hej 5³~ ueeYe neefve Keeles ceW cetuÙe Üeme keâer jeefMe
keâer ieCevee keâjW-
Salaries ` 10,000/Jesleve ` 10,000
(a) ` 45,000 (b) ` 7,000
Rent ` 4,000/efkeâjeÙee ` 4,000
(c) ` 70,000 (d) ` 40,000
Office expenses ` 12,000/keâeÙee&ueÙe JÙeÙe ` 12,000
Ans. (c) : ueeYe-neefve Keeles ceW Üeme keâer ieCevee
Selling Expenses ` 5,000/efJe›eâÙe JÙeÙe ` 5,000
Advertisement ` 8,000/efJe%eeheve ` 8,000
Net profit before commission is ` 11,000
Megæ ueeYe keâceerMeve hetJe& ` 11,000
Calculate manager's commission @ 10% of the
net profit after charging such commission.
cewvespej keâceerMeve keâer ieCevee keâjs peyeefkeâ keâceerMeve Megæ
ueeYe hej keâceerMeve osves kesâ yeeo 10³ keâer oj mes osÙe nw~
173. Which of the following is required while
(a) ` 1,100 (b) ` 11,000 vouching purchases? / ›eâÙe keâe ØeceeCeve keâjles meceÙe
(c) ` 1,000 (d) ` 110
efvecve ceW mes efkeâmekeâer DeeJeMÙekeâlee nesleer nw-
Ans. (c) : Given -
(i) Examine sales book/efJe›eâÙe hegmlekeâ keâer peeBÛe keâjvee
Net profit before commission is ` 11,000
Rate of commission 10% (ii) Examine Purchase book
So, Manager's Commission after charging commission= ›eâÙe hegmlekeâ keâer peeBÛe keâjvee
Net Profit before commission× Rate of commission (iii) Examine purchase invoices
100 + Rate of commission efJe›eâÙe yeerpekeâ keâer peeBÛe keâjvee
10 10 (iv) Examine the numerical sequence of source
11000 × = = 1000 Rs. documents generated with in the
100 + 10 110
organization/mebie"ve ceW GlheVe œeesle omleeJespe kesâ
171. What is the maximum amount of income on
which there is NO tax in repect of senior
mebKÙeelcekeâ Deveg›eâce keâer peeBÛe keâjvee~
citizens for Assessment Year 2018-19? (a) (ii), (iii) and (iv)
DeeÙe keâer DeefOekeâlece jeefMe keäÙee nw efpeme hej keâj (b) (i), (ii)
efveOee&jCe Je<e& 2018-19 kesâ efueS Jeefj‰ veeieefjkeâeW kesâ (c) (i), (iii)
(d) (i), (ii), (iii) and (iv)
mecyevOe ceW keâesF& keâj veneR ueieeÙee ieÙee Lee~
(a) ` 2,50,000 (b) ` 2,75,000 Ans. (a) : Kejero keâer hegef<š keâjles meceÙe
nceW ›eâÙe Keeles keâer peebÛe
(c) ` 3,50,000 (d) ` 3,00,000 keâjveer ÛeeefnS efpememes nceW %eele neslee nw efkeâ mebmLee keäÙee-keäÙee meece«eer
Ans. (d) : efveOee&jCe Je<e& 2018-19 kesâ efueS Skeâ Jeefj<" veeieefjkeâ 3 Kejeroer ieF& nw Je efkeâme oece ceW Je ›eâÙe yeerpekeâ keâer Yeer peebÛe keâjveer
ueeKe ®heÙes lekeâ keâj cegkeäle DeeÙe Deefpe&le keâj mekeâlee nw Deewj 80 Je<e& ÛeeefnS Deewj mebmLee ceW Jes meye meece«eer efpememes ›eâÙe keâe %eele Øeehle nes
mes DeefOekeâ Gceü kesâ Jeefj<" veeieefjkeâ 5 ueeKe lekeâ keâj cegòeâ DeeÙe Gmekeâer Yeer peebÛe keâjveer ÛeeefnS~
Deefpe&le keâj mekeâles nQ~ 174. Which form is used to file a statements to
Assessing officer under Sub-section 2 of section
172. The following balances are extracted at the end
11 of Income Tax Act 1961?
of the accounting period from the books of
Radhey Shyam as follows : DeeÙekeâj DeefOeefveÙece 1961 keâer Oeeje 11 keâer GheOeeje 2
jeOes MÙeece keâer hegmlekeâeW mes uesKeebkeâve DeJeefOe kesâ Deble ceW, kesâ lenle efveOee&jCe DeefOekeâejer keâes efJeJejCe ope& keâjves kesâ
efvecveefueefKele jeefMe Øeehle keâer peeleer nw- efueS efkeâme heâece& keâe GheÙeesie efkeâÙee peelee nw?
73
 (a) Form 5/heâe@ce& 5 177. Which ledgers are prepared in Self-balancing
(b) Form 10/heâe@ce& 10 system?
(c) Form 35CA/heâe@ce& 35CA
mesuheâ yewueWefmebie ØeCeeueer ceW keâewve mee uespej lewÙeej efkeâS
peeles nw-
(d) Form 44AB/heâe@ce& 44AB
(a) Debtor ledger/osveoej uespej
Ans. (b) : Form 10 kesâ lenle efveOee&jCe DeefOekeâejer/efveOee&efjle
(b) Creditor ledger/uesveoej uespej
ØeeefOekeâejer keâes efJeJejCe Øemlegle efkeâÙee peevee nw~ DeeÙekeâj DeefOeefveÙece
(c) Debtor and Creditor ledger
1961 keâer Oeeje 11 keâer Ghe-Oeeje (2) ceW Fmekeâe GuuesKe nw~
osveoej Deewj uesveoej uespej
175. In the statement of Profit and Loss prescribed (d) Debtor, Creditor and Main ledger (containing
as per Schedule III of Companies Act 2013, remaining accounts) /osveoej, uesveoej leLee ØecegKe
which is the correct manner to show the tax
expense?
uespej (Mes<e Keeles Ùegòeâ)
keâcheveer DeefOeefveÙece 2013 keâer DevegmetÛeer III kesâ Devegmeej Ans. (d) : osveoej uespej, uesveoej uespej Deewj Skeâ meeceevÙe uespej,
efveOee&efjle ueeYe-neefve efJeJejCe ceW, pees keâj JÙeÙe keâes pees meYeer Deelce-meblegueve ØeCeeueer hej jKee peelee nw~
oMee&ves keâe mener lejerkeâe nw- 178. From following information, compute the
taxable amount of HRA for one month of
(a) Tax expense/keâj JÙeÙe
Naresh who resides in Kanpur?
(i) Deferred tax/DeemLeefiele keâj efvecveefueefKele peevekeâejer mes, keâevehegj ceW jnves Jeeues vejsMe
(b) Tax expense/keâj JÙeÙe kesâ Skeâ cenerves kesâ efueS HRA keâer keâj ÙeesiÙe jeefMe keâer
(i) Current tax/Jele&ceeve keâj ieCevee keâjW-
(ii) Deferred tax/DeemLeefiele keâj (i) Salary per month ` 6,000
(c) Tax expense/keâj JÙeÙe Jesleve Øeefle cenervee ®. 6,000
(i) Current tax/Jele&ceeve keâj (ii) HRA received per month ` 500
Tax Expense/keâj JÙeÙe Øeehle HRA Øeefle cenervee ®. 500
(d) (i) Current tax/Jele&ceeve keâj (iii) Rent Paid per month ` 900
(ii) Provision for taxation efkeâjeÙee Yegieleeve Øeefle cenervee ®. 900
keâjeOeeve kesâ efueS ØeeJeOeeve (a) ` 500 (b) ` 300
(c) ` 400 (d) ` 200
Ans. (b) : kebâheveer DeefOeefveÙece 2013 keâer DevegmetÛeer 3 kesâ Devegmeej
Ans. (d) : Least of the following is exempt
efveOee&efjle ueeYe Deewj neefve kesâ efJeJejCe ceW keâj JÙeÙe keâes efoKeeves keâe (a) Rent paid – 10% of salary
mener lejerkeâe keâj JÙeÙe (Jele&ceeve keâj, DeemLeefiele keâj) nw~ (b) 40% of salary (50% in case residing in
176. Which of the following statement is true in Delhi, Mumbai Chennai or Kolkata)
respect of Income and Expenditure account? (c) HRA actually received
DeeÙe Deewj JÙeÙe Keeles kesâ mebyebOe ceW efvecveefueefKele ceW mes Taxable Amount of HRA=
keâewve-mee keâLeve melÙe nw? Amount of HRA received - exemption
(a) It does not show non-cash items. So, Exemption =
Ùen iewj-vekeâo ceo veneR efoKeelee nw~ (a) Salary Per Month - ` 6000
Rent Paid = 900
(b) It contains only the items of revenue nature of
900 – (6000×10%) = 900 – 600 = 300
current accounting period only.
(b) 40% of salary = (6000×40%) = 2400
FmeceW kesâJeue Ûeeuet uesKee DeJeefOe keâer jepemJe Øeke=âefle keâer
(c) HRA Receive Per Month - ` 500
ceo ner Meeefceue nesleer nw~ Exemption is = 300 (Least of Above)
(c) If follows cash system of accounting Taxable Amount of HRA = 500 – 300 = 200
Ùen uesKeebkeâve keâer vekeâo ØeCeeueer keâe DevegmejCe keâjlee nw~ 179. A branch which keeps complete record of all
(d) It is a real account/Ùen Skeâ JeemleefJekeâ Keelee nw~ accounting transactions is called ______.
Ans. (b) : DeeÙe Deewj JÙeÙe Keelee Skeâ veece cee$e keâe Keelee nw~ Skeâ MeeKee pees meYeer uesKeebkeâve uesve osve keâe hetje efjkeâe[&
FmeefueS Fmes lewÙeej keâjles meceÙe veececee$e Keeles (meYeer KeÛeeX Deewj jKeleer nw, keânueeleer nw-
neefveÙeeW keâes [sefyeš keâjW Deewj meYeer DeeÙe Deewj ueeYe keâes ›esâef[š keâjW) (a) A foreign branch /Skeâ efJeosMeer MeeKee
kesâ efveÙece keâe heeueve efkeâÙee peelee nw~ Keelee lewÙeej keâjles meceÙe, kesâJeue (b) A local branch/Skeâ mLeeveerÙe MeeKee
jepemJe Øeke=âefle keâer DeeÙeeW SJeb JÙeÙeeW keâes ope& efkeâÙee peelee nw hetbpeeriele (c) An independent branch/Skeâ mJeleb$e MeeKee
Øeke=âefle keâer meYeer uesve-osveeW keâes vepejDeboepe keâj efoÙee peelee nw~ (d) A dependent branch/Skeâ Deeefßele MeeKee

74
Ans. (c) : mJeleb$e MeeKeeSb Jes nw pees yeenj mes Kejerooejer keâj mekeâleer (iv) Bank Charges debited in the passbook ` 70
nw, ØeOeeve keâeÙee&ueÙe mes ceeue Øeehle keâj mekeâleer nQ, ØeOeeve keâeÙee&ueÙe «eenkeâ Éeje meerOes yeQkeâ KeeleW ceW pecee efkeâÙee ieÙee Ûewkeâ
keâes ceeue keâer Deehetefle& keâj mekeâleer nQ Deewj efye›eâer cetuÙe mJeÙeb leÙe keâj ®. 3,000
mekeâleer nQ~ Fme Øekeâej Skeâ mJeleb$e MeeKee keâes Deeefßele MeeKee keâer (v) Cheques directly deposited by the customer
into the bank account ` 3,000
leguevee ceW DeefOekeâ mJeleb$ee Øeehle nesleer nw~
What is the overdraft value as per the bank
180. What is the maximum limit available on which passbook/yeQkeâ heemeyegkeâ kesâ Devegmeej DeefOeefJekeâ<e& cetuÙe
NO TDS is required to be deducted in respect
of premature withdrawal from EPF under
keäÙee nw?
section 192A of Income Tax Act 1961 for (a) ` 8,220 (b) ` 7,390
Assessment Year 2018-19? (c) ` 7,320 (d) ` 13,320
efveOee&jCe Je<e& 2018-19 kesâ efueS DeeÙekeâj DeefOeefveÙece Ans. (c)
1961 keâer Oeeje 192A kesâ lenle EPF meceÙe mes henues Particular Amo Total
efvekeâemeer kesâ mecyevOe ceW GheueyOe DeefOekeâce meercee keäÙee nw, unt
efpeme hej keâesF& TDS keâešves keâer DeeJeMÙekeâlee veneR nw? Balance As per Cash book (O/D) 7300
Add: Cheque paid into the bank 3400
(a) ` 12,500 (b) ` 15,000
account but not credited
(c) ` 50,000 (d) ` 25,000
Add: Bank charges debited in the 70 3470
Ans. (c) : DeeÙekeâj DeefOeefveÙece 1961 keâer Oeeje 192A ceW ØeeJeOeeve passbook
nw efkeâ keâce&Ûeejer YeefJe<Ùe efveefOe kesâ vÙeemeer Ùee Ùeespevee kesâ lenle DeefOeke=âle 10770
efkeâmeer Yeer JÙeefòeâ keâes meÇesle hej keâj keâešves keâer DeeJeMÙekeâ nesleer nw Ùeefo Less: Cheque issued but not 450
keâce&Ûeejer ÛeewLeer DevegmetÛeer kesâ Yeeie A kesâ efveÙece 8 kesâ lenle efveOee&efjle presented for payment
MeleeX keâes hetje veneR keâjlee nw~ meb#eshe ceW TDS keâšewleer ÙeesiÙe nw Ùeefo Less: Cheque directly deposited 3000
efvecveefueefKele MeleX hetjer nesleer nw- by the customer into the bank 3450
account
1. ueieeleej 5 meeue keâer mesJee hetjer keâjves mes henues EPF mes jeefMe
Balance as per Pass Book (O/D) 7320
Jeeheme ues ueer ieF& nw, Deewj 183. As per Accounting Standard 6 issued by ICAI
2. efvekeâeueer ieF& jeefMe INR 50,000 mes DeefOekeâ nw~ on depreciation, under which circumstances
181. What is the rate of TDS applicable on winning the method of depreciation may be changed?
from lotteries under section 194B of Income cetuÙeÜeme hej ICAI Éeje peejer uesKeebkeâve ceevekeâ 6 kesâ
Tax Act 1961 for Assessment Year 2018-19? Devegmeej, efkeâve heefjefmLeefleÙeeW ceW cetuÙeÜeme keâer efJeefOe
efveOee&jCe Je<e& 2018-19 kesâ efueS DeeÙekeâj DeefOeefveÙece yeoueer pee mekeâleer nw?
1961 keâer Oeeje 194B kesâ lenle uee@šjer mes peerleves hej (i) When the adoption of new method is
ueeiet TDS keâer oj keäÙee nw? required by the statute./peye Skeâ keâevetve Éeje veF&
(a) 20% (b) 40% heæefle Deheveeves keâer DeeJeMÙekeâlee nesleer nw~
(c) 30% (d) 50% (ii) When it is required for compliance with an
Ans. (c) : DeeÙekeâj DeefOeefveÙece keâer Oeeje 194B kesâ Devegmeej, accounting standard./peye Ùen Skeâ uesKee ceevekeâ
10,000 ®heÙes mes DeefOekeâ keâer meYeer peerle hej 30% TDS kesâ Devegheeueve kesâ efueS DeeJeMÙekeâ nes
ueiesiee/Ghekeâj Deewj DeefOeYeej kesâ meeLe, ØeYeeJeer oj 31.2% nesieer~ Ùen (iii) When it is considered that the change would
result in a more appropriate preparation or
TDS hegjmkeâej jeefMe efJeleefjle keâjves Jeeueer kebâheveer Ùee mebie"ve Éeje
presentation of financial statements./peye Ùen
keâeše peevee ÛeeefnS~ ceevee peelee nw efkeâ heefjJele&ve kesâ heefjCeecemJe™he efJeòeerÙe
182. The following is the information available of X efJeJejCeeW keâer DeefOekeâ GheÙegòeâ Øemlegefle nesieer~
Limited as on 31st March 2018.
(a) (i), (ii) (b) (ii), (iii)
31 ceeÛe& 2018 lekeâ X efueefcešs[ keâer GheueyOe peevekeâejer
(c) (i), (ii), (iii) (d) (i), (ii)
efvecveefueefKele nw- Ans. (c) : peye Ùen uesKee ceevekeâ kesâ Devegheeueve kesâ efueS DeeJeMÙekeâ
(i) Overdraft as per the cash book ` 7,300 nes Deewj peye jepÙe Éeje veF& heæefle keâes Deheveeves keâe DeefOe«enCe efkeâÙee
jeskeâÌ[ yener ceW DeefOe efJekeâ<e& 7,300 peelee nw leye cetuÙeÜeme hej ICAI Éeje peejer uesKee ceevekeâ 6 kesâ
(ii) Cheques paid into the bank account but not Devegmeej cetuÙeÜeme keâer efJeefOe yeoueer pee mekeâleer nw~
credited ` 3,400/yeQkeâ KeeleW ceW Yegieleeve efkeâS ieS
184. M/s X Limited has received ` 5,00,000
Ûewkeâ uesefkeâve pecee veneR efkeâS ieS ®. 3400 compensation from Municipal Corporation for
(iii) Cheques issued but not presented for an acquisition of an agricultural land for
payment ` 450/®. 70 heemeyegkeâ ceW [sefyeš efkeâS ieS construction of road or bridges. Which kind of
yeQkeâ Megukeâ receipt in this?
75
 cesmeme& X efueefcešs[ keâes meÌ[keâ Ùee hegue efvecee&Ce kesâ efueS Ans. (a) : efye›eâer efjšve& keâer hegef<š keâjles meceÙe [sefyeš veesš keâer
ke=âef<e Yetefce kesâ DeefOe«enCe hej veiej efveiece mes 5,00,000 DeeJeMÙekeâlee veneR nesleer nw~ [sefyeš veesš keâer DeeJeMÙekeâlee ›eâÙe efjšve&
cegDeeJepee efceuee nw~ Ùen efkeâme Øekeâej keâer Øeeefhle nw- ceW nesleer nw Deewj ›esâef[š veesš keâes efye›eâer efjšve& kesâ efueS Fmlesceeue efkeâÙee
(a) It is a capital receipt./Ùen Skeâ heBtpeeriele Øeeefhle nw~ peelee nw~
(b) It is a revenue receipt./Ùen Skeâ DeeÙeiele Øeeefhle nw~ 188. The following information is provided of M/s
(c) It is a deferred revenue receipt. Raj Petro for the year ended on 31st December
Ùen Skeâ DemLeefiele DeeÙeiele Øeeefhle nw~ 2018:
(d) It is not a receipt./Ùen Øeeefhle veneR nw~ 31 efomecyej, 2018 keâes meceehle Je<e& kesâ efueS cesmeme& jepe
hesš^es keâer efvecveefueefKele peevekeâejer Øeoeve keâer ieF& nw-
Ans. (a) : hetbpeeriele ØeeefhleÙeeb Ssmeer ØeeefhleÙeeb nw pees keâYeer-keâYeer Øeehle
(i) Actual Salaries paid ` 1,02,000
nesleer nQ~ Ùen meeceevÙele: Ùen lees osveoeefjÙeeb hewoe keâjleer nw Ùee efJeòeerÙe
mebheefle keâes keâce keâjleer nw~ veiej efveiece mes Øeehle #eeflehetefle& Skeâ Øekeâej JeemleefJekeâ Jesleve keâe Yegieleeve ®. 1,02,000
keâer heBtpeeriele Øeeefhle nw pees efkeâmeer mecheefòe kesâ mejkeâej Éeje DeefOe«enCe kesâ (ii) Prepaid Salaries as on 31.12.2017 is `12,000
31.12.2017 keâes hetJe&oòe Jesleve ®. 12,000
heefjCeecemJe™he Øeehle nesieer~
(iii) Prepaid Salaries as on 31.12.2018 is `6,000
185. A returns inward book is kept to record ____.
31.12.2018 keâes hetJe&oòe Jesleve ®. 6,000
efjšve& FveJe[& yegkeâ keâes ......... efjkeâe[& keâjves kesâ efueS
(iv) Outstanding Salaries as on 31.12.2017
jKee peelee nw- `9,000/31.12.2017 keâes yekeâeÙee Jesleve ®. 9,000
(a) Return of anything sold
(v) Outstanding Salaries as on 31.12.2018 is
efJe›eâÙe keâer ieF& efkeâmeer Yeer Jemleg keâer Jeehemeer `7,500 / 31.12.2018 keâes yekeâeÙee Jesleve ®. 7,500
(b) Return of anything purchased Calculate the amount of salaries chargeable to
›eâÙe keâer ieF& efkeâmeer Yeer Jemleg keâer Jeehemeer Income and Expenditure account for the year
(c) Return of goods sold/yesÛes ieÙes ceeue keâer Jeehemeer ending on 31 December 2018.
(d) Return of goods purchased 31 efomecyej, 2018 keâes meceehle nesves Jeeues Je<e& kesâ efueS
Kejeros ieÙes ceeue keâer Jeehemeer DeeÙe Deewj JÙeÙe Keeles ceW ØeYeeÙe& Jesleve keâer jeefMe keâer
Ans. (c) : Skeâ Jeehemeer DeeJekeâ hegmlekeâ keâes efjkeâe@[& keâjves kesâ efueS ieCevee keâjW~
efJe›eâÙe Jeehemeer hegmlekeâ jKeer peeleer nw Ùen Jen hegmlekeâ nesleer nw efpemeceW (a) ` 1,18,500 (b) ` 1,06,500
mebmLee ceW Jeehemeer Deeves Jeeues meYeer efJe›eâÙe keâes efJe›eâÙe Jeehemeer hegmlekeâ ceW(c) ` 91,500 (d) ` 82,500
ope& efkeâÙee peelee nw~ (b) : Calculate the amount of salaries chargeable
Ans.
186. In a Balance sheet, income accrued but not to Income and expense
received is shown as _____. 1. Actual Salaries Paid ` 102000
Skeâ yewueWme Meerš ceW Deefpe&le hejvleg DeØeehle 2. Prepaid Salaries as on 31/12/2017 is ` 12000
DeeÙe........Meer<e&keâ ceW efoKeeÙeer peeÙesieer– 3. Prepaid Salaries as on 31/12/2018 is ` 6000
4. Outstanding Salaries as on 31/12/2017 is ` 9000
(a) Contingent liabilities
5. Outstanding salaries as on 31/12/2018 is ` 7500
mebYeeefJele Ùee Deekeâefmcekeâ oeefÙelJe Actual Salary paid 1,02,000
(b) Liabilities/oeefÙelJe Add: Prepaid 2017 12000
(c) Assets/mecheefòe Add: Outstanding 2018 7500
(d) Contingent assets/Deekeâefmcekeâ mecheefòe 1,21,500
Ans. (c) : Skeâ yewueWme Meerš ceW Deefpe&le DeeÙe pees Øeehle veneR ngF& nw Less: Prepaid 2018 6000
Gmekeâes mebheefle kesâ ™he ceW efoKeeÙee peeSiee keäÙeeWefkeâ Ùen Jen DeeÙe nw pees Less: Outstanding 2017 9000
nce keâcee lees Ûegkesâ nQ hejvleg Jen Øeehle veneR ngF& nw leLee efvekeâš YeefJe<Ùe Amount to be credited in Inc.& Exp. A/c 106500
ceW Øeehle nesieer, Dele: Ùen nceejer Ûeeuet mecheefòe nesieer~ 189. Under sectional balancing system, if an error
effects the account of debtor or creditor
187. Which of the following is NOT required while without affecting their total, it is rectified by
vouching Sales Return? DevegYeeieerÙe meblegueve ØeCeeueer kesâ lenle, Ùeefo keâesF& $egefš
efJe›eâÙe Jeehemeer keâe ØeceeCeve keâjles meceÙe efvecveefueefKele ceW osveoej Ùee uesveoej kesâ Keeles kesâ kegâue cetuÙe keâes ØeYeeefJele
mes keâewve DeeJeMÙekeâ veneR nw? efkeâS efyevee ØeYeeefJele keâjleer nw, lees Fmes efkeâmekesâ Éeje
(a) Examine Debit Notes/[sefyeš veesšeW keâer peeBÛe keâjvee "erkeâ efkeâÙee peelee nw-
(b) Examine cut of points
(a) adjustment entry need to be made separately
keâš Dee@heâ DebkeâeW keâer peeBÛe keâjvee meceeÙeespeve ØeefJeef° Deueie mes keâjves keâes DeeJeMÙekeâlee nw~
(c) Examine Credit Notes/›esâef[š veesšeW keâer peeBÛe keâjvee
(b) adjusting the account of debtor or creditor
(d) Examine sales return book itself/osveoej Ùee uesveoej kesâ Keeles keâes mJele: meceeÙeesefpele
efJe›eâÙe Jeehemeer hegmlekeâ keâer peeBÛe keâjvee~ keâjvee
76
 (c) adjusting the account of main ledger DeeÙekeâj DeefOeefveÙece 1961 keâer Oeeje 194 DeeF&yeer kesâ
cegKÙe Keelee yener kesâ KeeleeW keâe meceeÙeespeve lenle lekeâ JÙeefòeâ Éeje Øeefle ceen ®. 50,000 mes DeefOekeâ
(d) no rectification entry is required efkeâjeS kesâ Yegieleeve hej efveOee&jCe Je<e& 2018-19 kesâ efueS
keâesF& megOeej ØeefJeef° keâer DeeJeMÙekeâlee veneR nw~ ueeiet TDS keâer oj 01-06-2017 mes keäÙee nw-
Ans. (b) : DevegYeeieerÙe meblegueve ØeCeeueer kesâ lenle Ùeefo keâesF& $egefš (a) 2% (b) 5%
osveoej Ùee uesveoej kesâ Keeles kesâ ÙeesiÙe keâes ØeYeeefJele efkeâS efyevee nw lees (c) 20% (d) 10%
Fmes osveoej Ùee uesveoej kesâ Keeles keâes mJeÙeb meceÙeesefpele keâj uesles nw~ Ans. (b) : DeeÙekeâj DeefOeefveÙece, 1961 keâer Oeeje 194IB ceW keâne
190. As per the format of Balance sheet prescribed ieÙee nw efkeâ 1 petve, 2017 mes meYeer uesveosve kesâ efueS 5% Ùee 3.75%
as per Schedule III of Companies act 2013. keâer oj mes keâj keâer keâšewleer keâer peeveer ÛeeefnS (cekeâeve ceeefuekeâ keâes
Calls unpaid is shown under the heading of Yegieleeve/›esâef[š keâer efleefLe kesâ DeeOeej hej) efkeâjeS keâe Yegieleeve keâjles
____. meceÙe mebheefòe keâe efkeâjeÙesoej/heósoej/Yegieleevekeâlee& (cekeâeve
keâcheveer DeefOeefveÙece 2013 keâer DevegmetÛeer III kesâ Devegmeej ceeefuekeâ/heósoej/Øeehlekeâlee& keâes)~ hewvekeâe[& ve nesves keâer DeJemLee ceW
efveOee&efjle efÛeªs kesâ Øee™he kesâ Devegmeej, Deoòe ÙeeÛevee keâes 20³~
........... Meer<e&keâ kesâ lenle efoKeeÙee peelee nw- 193. An entry of ` 6,500 was wrongly posted to
(a) Share application money pending allotment Salaries account instead of Machinery account
DebMe DeeJesove cetuÙe keâe uebefyele DeeJebšve as Salaries are to be capitalised .It is ________
(b) Money received against share warrant ceMeervejer Keeles kesâ yepeeÙe Jesleve Keeles ceW ®. 6,500 ®heÙes
DebMe Jee@jbš kesâ efKeueeheâ Øeehle Oeve keâer ØeefJeef° ieuele lejerkesâ mes heesmš keâer ieF& Leer keäÙeeWefkeâ
(c) Shareholders Fund/MesÙej OeejkeâeW keâe keâes<e Jesleve keâe heBtpeerkeâjCe efkeâÙee peevee nw~ Ùen nw-
(d) Share capital/DebMe heBtpeer (a) an error of commission/keâceerMeve keâer $egefš
(b) a clerical error/efueefhekeâerÙe $egefš
Ans. (d) : kebâheveer DeefOeefveÙece, 2013 keâer DevegmetÛeer 3 kesâ Devegmeej
efveOee&efjle yewueWme meerš kesâ Øee™he kesâ Devegmeej Devehes[ keâe@ue keâes DebMe (c) an error of principle/efmeæeble keâer $egefš
hetbpeer kesâ Meer<e&keâ kesâ Debleie&le meceeÙeesefpele heBtpeer mes Iešekeâj efoKeeÙee (d) an error of omission/Yetue keâer $egefš
peelee nww~ Ans. (c) : efoÙes ieÙes GheÙegòeâ ØeMve ceW efmeæeble keâer $egefš nw~ efmeæeble
191. As per Section 147 of Companies Act 2013. if keâer $egefš Skeâ uesKeebkeâve ieueleer nw efpemeceW Skeâ ØeefJeef<š uesKeebkeâve kesâ
an auditor has contravened the provisions Skeâ ceewefuekeâ efmeæeble Ùee efkeâmeer kebâheveer Éeje mLeeefhele Skeâ ceewefuekeâ
knowingly or willfully with the intention to uesKeebkeâve efmeæeble keâe GuuebIeve keâjleer nw~ Jesleve Skeâ jepemJe JÙeÙe nw
deceive a company or its shareholders etc. he leLee ceMeerve ›eâÙe Skeâ heBtpeeriele JÙeÙe nw Dele: Ùeefo ceMeerve keâes Jesleve kesâ
shall be punishable with fine which may extend mLeeve hej [sefyeš efkeâÙee peeÙesiee lees Ùen mewæebeflekeâ $egefš nesieer~
up to ______.
194. In branch accounts, in debtors system, opening
keâcheveer DeefOeefveÙece 2013 keâer Oeeje 147 kesâ Devegmeej, balances of assets are _______.
‘‘Ùeefo efkeâmeer uesKee hejer#ekeâ ves peeveyetPekeâj Ùee MeeKee Keeles ceW, osveoej ØeCeeueer ceW heefjmecheefòeÙeeW kesâ
peeveyetPekeâj efkeâmeer keâcheveer Ùee Gmekesâ MesÙej OeejkeâeW keâes ØeejefcYekeâ Mes<e nw-
OeesKee osves kesâ Fjeos mes ØeeJeOeeveeW keâe GuuebIeve efkeâÙee nw, (a) credited to branch account/MeeKee Keelee ceW Oeveer
lees Jen pegcee&ves kesâ meeLe ob[veerÙe nesiee pees DeefOekeâlece (b) debited to branch account/MeeKee Keelee ceW $e+Ceer
lekeâ yeÌ{ mekeâlee nw- (c) added to branch account
(a) ` 10 Lakh/` 10 ueeKe MeeKee Keeles ceW peesÌ[e peeÙesiee~
(b) ` 5 Lakh/` 5 ueeKe (d) transferred to branch account
(c) ` 1 Lakh/` 1 ueeKe MeeKee Keeles ceW nmleevlejCe efkeâÙee peeÙesiee~
(d) ` 25 Lakh/` 25 ueeKe Ans. (b) : MeeKee Keelee osveoej ØeCeeueer ceW/heefjmebheefòeÙeeW kesâ ØeejbefYekeâ
Ans. (b) : kebâheveer DeefOeefveÙece, 2013 keâer Oeeje 147 kesâ Devegmeej Mes<e keâes MeeKee Keelee kesâ [sefyeš lejheâ efoKeeÙee peeÙesiee~ keäÙeeWefkeâ Ùen
Ùeefo Skeâ uesKee hejer#ekeâ ves peeveyetPekeâj Ùee peeveyetPekeâj efkeâmeer kebâheveer ØeejbefYekeâ Mes<e keâer ßesCeer ceW Deelee nw~
Ùee Gmekesâ MesÙej OeejkeâeW Deeefo keâes OeesKee osves kesâ efueS ØeeJeOeeveeW keâe 195. Which one of the following Will lead to
GuuebIeve efkeâÙee nw, lees Jen pegcee&ves kesâ meeLe ob[veerÙe nesiee pees understatement of net profit?
DeefOekeâlece 5 ueeKe lekeâ nes mekeâlee nw~ efvecveefueefKele ceW mes keâewve-mee Megæ ueeYe keâes keâce keâjkesâ
veesš – DeeÙeesie ves efJekeâuhe (d) keâes mener ceevee nw~ Deebkesâiee-
(a) Transfer of general reserve
192. What is the rate of TDS applicable for
Assessment Year 2018-19 on payment of rent
meeceevÙe Deejef#ele efveefOe keâe nmleeblejCe
by an individual in excess of ` 50,000 per (b) Treating capital expenditure as revenue
month under section 194IB of Income Tax Act expenditure/heBtpeeriele JÙeÙe keâes jepemJe JÙeÙe kesâ ™he ceW
1961 w.e.f. 01.06.2017? ceevevee
77
 (c) Amortisation of fictitious asset (a) Individual and Firm/JÙeefòeâ Ùee heâce&
keâeuheefvekeâ mebheefòe keâe heefjMeesOeve (b) Only Individual/kesâJeue JÙeefòeâ
(d) Treating revenue expenditure as capital (c) Individual and HUF
expenditure/jepemJe JÙeÙe keâes heBtpeeriele JÙeÙe kesâ ™he ceW JÙeefòeâ Deewj DeefJeYeeefpele efnvog heefjJeej
ceevevee
(d) Firm/heâce&
Ans. (b) : hetbpeeriele JÙeÙe keâes jepemJe JÙeÙe kesâ ™he ceW ceeve kesâ nce
Megæ ueeYe keâes keâce keâj mekeâles nw Fmemes mebmLee keâes efJeMes<e Øekeâej kesâ Ans. (b) : Oeeje 80CCC kesâ lenle keâj keâšewleer keâe oeJee kesâJeue Gve
ueeYe neslee nw Deewj Fmemes Skeâ lejn mes Megæ ueeYe keâes keâce Deekeâe JÙeefòeâiele keâjoeleeDeeW Éeje efkeâÙee pee mekeâlee nw pees efkeâmeer yeercee kebâheveer
peelee nw~ Éeje oer peeves Jeeueer efkeâmeer Jeeef<e&keâer Ùeespevee ceW Ùeesieoeve keâjles nQ~
JÙeefòeâiele keâjoelee Skeâ efveJeemeer Deewj DeefveJeemeer YeejleerÙe nes mekeâlee
196. If the rate of Gross profit on sales is 30% and
the cost of goods sold is ` 70,000. What is the nw~ Fmekesâ DeueeJee DevÙe keâesF& oeJee veneR keâj mekeâlee nw~
amount of sales? 199. In the books of M/s Ram pyare, purchase of `
Ùeefo efJe›eâÙe hej mekeâue ueeYe keâer oj 30³ nw Deewj yesÛeer 4,500 from Rajan was wrongly entered in the
ieF& JemlegDeeW keâer ueeiele ®. 70,000 nw, lees efye›eâer keâer sales day book. What is the correction entry to
jeefMe keäÙee nw? be passed in the books of account? (amount in `)
(a) ` 1,00,000 (b) ` 21,000
cesmeme& jece hÙeejs keâer hegmlekeâeW ceW, jepeve mes 4,500 keâer
(c) ` 49,000 (d) ` 2,33,333 Kejero ieuele lejerkesâ mes efJe›eâÙe efoJeme hegmlekeâ ceW ope& keâer
Ans. (a) : Given - COGS = 70000, Gross Profit = 30% ieF& Leer~ Keeles keâer hegmlekeâeW ceW keâewve-meer megOeej ØeefJeef°
of sales keâer peeveer ÛeeefnS~
Let Sales = 100 Rs. (a) Sales A/c Dr 4,500
Gross profit = 30% of sales = 100 × 30% = 30 Rs. To Rajan A/c 4,500
So COGS = Sales – Gross Profit = 100 – 30 = 70 Rs.
So, COGS = 70 = 70,000 Purchase A/c Dr 4,500
So, Sales = 70,000/70 × 100 = 1,00,000 (b) Rajan A/c Dr 4,500
197. Which of the following is required while To Sales A/c 9,000
vouching Wages and Salaries : ?
Jesleve Deewj cepeotjer keâe ØeceeCeve keâjles meceÙe Purchase A/c Dr 4,500
efvecveefueefKele ceW mes keâewve-mee DeeJeMÙekeâ nw? (c) Sales A/c Dr 4,500
(i) Examine Payment in cash book To Rajan A/c 9,000
Yegieleeve keâe jeskeâÌ[ hegmlekeâ ceW peeBÛe
(ii) Examine Pay roll summary Purchase A/c Dr 4,500
hes jesue meejebMe keâer peeBÛe (d) To Rajan A/c 4,500
(iii) Examine Unclaimed wages
Ans. (c) : efkeâÙes ieÙes ieueleer ceW mener keâjves kesâ efueS
yesoeJeer cepeotjer keâe peeBÛe
Purchase A/c Dr. 4,500
(iv) Examine relevant salary registers
Sales A/c Dr 4,500
Øeemebefiekeâ Jesleve jefpemšjeW keâer peeBÛe To Rajan A/c 9,000
(a) (i), (ii) and (iv)
(b) (i), (iii)
nesiee keäÙeeWefkeâ jepeve mes ›eâÙe keâes ieueleer mes efJe›eâÙe Keeles ceW [eueves kesâ
(c) (i), (ii) and (iii) keâejCe~
(d) (i), (ii), (iii) and (iv) 200. What is the maximum limit available on which
Ans. (d) : cepeotjer Deewj Jesleve keâer hegef<š keâjles meceÙe efvecveefueefKele NO TDS is required to be deducted in respect
of winning from Horse races under section
keâer DeeJeMÙekeâlee heÌ[leer nw~ 194BB of Income Tax Act 1961 for Assessment
1. jeskeâÌ[ yener ceW Yegieleeve mes nce %eele keâjles nQ keâer efkeâleveer cepeotjer year 2018-19?
Je Jesleve efoÙee ieÙee nw Je efkeâlevee yeekeâer nw~ efveOee&jCe Je<e& 2018-19 kesâ efueS DeeÙekeâj DeefOeefveÙece
2. Jesleve jesue meejebMe keâer Yeer DeeJeMÙekeâlee heÌ[leer nw~ 1961 keâer Oeeje 194yeer yeer kesâ lenle IegÌ[ oewÌ[ mes peerleves
3. DeoeefJele cepeotjeW mes %eele neslee nw efkeâ efkeâleveer cepeotjer Deolle nw~ kesâ mecyevOe ceW GheueyOe DeefOekeâlece meercee keäÙee nw efpeme
4. Øeemebefiekeâ Jesleve jefpemšj mes Yeer cepeotjer Deewj Jesleve keâer hegef<š nesleer nw~ hej šer[erSme keâešves keâer DeeJeMÙekeâlee veneR nw?
198. Which one of the following Assessee is eligible (a) ` 10,000 (b) ` 50,000
to claim deduction in respect of contribution to (c) ` 20,000 (d) ` 15,000
certain pension funds under section 80CCC of
Income Tax Act 1961? Ans. (a) : Ieg[
Ì oewÌ[ ceW peerleves hej Oeeje 194 BB kesâ lenle TDS keâer
efvecveefueefKele ceW mes keâewve-mee efveOee&jleer kegâÚ heWMeve hebâ[ keâšewleer keâer peeleer nw~ Ùeefo peerleer ieÙeer jeefMe 10000 mes DeefOekeâ nw lees
ceW Ùeesieoeve kesâ mebyebOe ceW keâšewleer keâe oeJee keâjves kesâ efueS Gme oMee ceW Yegieleeve keâjves Jeeuee JÙeefòeâ šer[erSme kesâ ™he ceW keâšewleer
hee$e nw~ keâjsiee~
78
 Gòej ØeosMe heeJej keâeheexjsMeve efueefcešs[
Deefmemšsvš SkeâeGvšsvš Yeleea hejer#ee, 2018
JÙeeKÙee meefnle nue ØeMve-he$e (hejer#ee efleefLe : 09-02-2018)

Yeeie-I : keâchÙetšj Ans. (d) : .pptl Sce.

Sme. Dee@efHeâme keâe JewOe SkeämešWMeve veneR nw~
1. Which of the following protocols can only be .docx ceeF›eâesmee@Heäš Je[& keâe veÙee cee@ef[HeâeF[ Jepe&ve nw~ .pot Sce.
used for sending emails?/efvecve Øeesšeskeâe@ue ceW mes Sme. hee@Jej hJeeFbš šscheuesš HeâeFueeW keâe SkeämešWMeve nw~
keâewve mee efmehe&â F&-cesue Yespeves kesâ efueS ner GheÙeesie efkeâÙee .xlsm HeâeFue SkeämešWMeve kesâ meeLe HeâeFue Excel 2007 Ùee veS ceW
pee mekeâlee nw? yeveeS ieS Excel cew›eâes-me#ece Jeke&âyegkeâ HeâeFue nw~
(a) IMAP (b) POP3 4. Which of the following have a faster learning
(c) SMTP (d) HTTP
curve?/efvecveefueefKele ceW mes keâewve-meer lespeer mes meerKeves
Ans. (c) : SMTP efmeHe&â F&-cesue Yespeves kesâ efueÙes ØeÙeesie efkeâÙee pee
keâer DeJemLee nw?
mekeâlee nw~ SMTP F&-cesue kesâ ØemeejCe kesâ efueÙes Skeâ FCšjvesš keâe
ceevekeâ nw~ Ùen Deeceleewj hej oes DevÙe Øeesšeskeâe@ue POP3 Ùee IMAP (a) Text-based user interface
kesâ meeLe cesue yee@keäme ceW mebosMeeW keâes yeÛeeves Deewj meJe&j mes [eGveuees[ šskeämš hej DeeOeeefjle Ùetpej Fbšjhesâme
keâjles meceÙe ØeÙeesie efkeâÙee peelee nw~ (b) Graphical user interface/«eeefheâkeâue Ùetpej Fbšjhesâme
keâchÙetefšbie ceW, IMAP F&-cesue meJe&j mes TCP/IP keâveskeäMeve kesâ (c) Command Line Interface/keâceeb[ ueeFve Fbšjhesâme
ceeOÙece mes F&-cesue keâer hegve: Øeeefhle Deewj YeC[ejCe kesâ efueS ØeÙeesie (d) Command Prompt/keâceeb[ Øee@chš
efkeâÙee peeves Jeeuee Øeesšeskeâe@ue nw~ Ùen meJe&j heesš& mebKÙee 143 hej keâeÙe&
Ans. (b) : «eeefheâkeâue Ùetpej Fbšjhesâme lespeer mes meerKeves keâer DeJemLee
keâjlee nw~
POP3 keâe hetje veece heesmš Dee@efHeâme Øeesškeâe@ue nw~ keäueeFbš Éeje nw~ šskeämš hej DeeOeeefjle Ùetpej FbšjHesâme keâes šefce&veue Ùetpej FbšjHesâme
Fmlesceeue keâjves kesâ efueS Skeâ TCP/IP keâveskeäMeve hej Skeâ efjceesš Yeer keâne peelee nw~ Ùen hetjs m›eâerve keâe GheÙeesie keâj mekeâlee nw leLee
meJe&j mes F&-cesue Øeehle keâjves kesâ efueS Øeesšeskeâe@ue nw~ ceeGme Je DevÙe Fvehegš mJeerkeâej keâj mekeâlee nw~ «eeefHeâkeâue Ùetpej
HTTP keâe DeLe& Hyper Text Transfer Protocol nw~ Ùen Jesye FbšjHesâme kesâ ceeOÙece mes GheÙeesiekeâlee& Fueskeäš^e@efvekeâ GhekeâjCeeW pewmes
hej ØeeFcejer šskeäveesuee@peer Øeesšeskeâe@ue nw~ pees efuebefkebâie Deewj yeÇeGefpebie keâes
keâchÙetšj, neLe mes hekeâÌ[s ngS GhekeâjCeeW Deewj DevÙe GhekeâjCeeW kesâ meeLe
mecYeJe yeveelee nw~ mecheke&â keâjlee nw~ keâceeC[ ueeFve FbšjHesâme Skeâ keâchÙetšj Øees«eece kesâ
2. Which of the following is NOT a type of meeLe Fbšjwkeäš keâjves keâe Skeâ meeOeve nw peneB GheÙeesiekeâlee& hee" keâer
scanner?/FveceW mes keâewve mee mkewâvej keâe Skeâ Øekeâej ueieeleej hebefkeäleÙeeW (keâceeC[ ueeFve) kesâ ¤he ceW Øees«eece keâes keâceeC[
veneR nw? keâjlee nw~ keâceeC[ Øee@chš Skeâ keâceeC[ ueeFve Fbšjhejsšj DevegØeÙeesie nw
(a) Flat bed/heäuewš yes[ (b) Sheet feed/Meerš heâer[ pees efkeâ DeefOekeâebMe efJeb[espe Dee@hejsefšbie efmemšce ceW heeÙee peelee nw Ùen
(c) Handheld/nQ[nsu[ (d) Drum/[^ce Fvehegš Heâeru[ nw pees Skeâ Dee@hejsefšbie efmemšce Ùee Øees«eece kesâ efueS
Ans. (d) : [^ce mkewâvej keâe Skeâ Øekeâej veneR nw~ Ùen Fchewkeäš Øekeâej šskeämš DeeOeeefjle Ùetpej m›eâerve hej keâece keâjlee nw~
keâe Skeâ efØebšj nw pees efkeâmeer keâeiepe hej De#ejeW keâes efØebš keâjves kesâ efueÙes 5. Orientation NOT supported by Powerpoint is:–
ØeÙeesie efkeâÙee peelee nw~ DeesefjSbšsMeve pees hee@Jejhee@Fš Éeje meceefLe&le veneR nw:–
Heäuewšyes[, MeeršHesâ[ leLee nwC[ nsu[, Ùes meYeer mkewâvej kesâ Øekeâej nQ~
(a) Landscape/ueQ[mkesâhe
Heäuewšyes[ keâes [smkeâše@he mkewâvej Yeer keâne peelee nw~
Meerš Heâer[ mkewâvej keâes jesu[ DeesJej mkewâvej Yeer keâne peelee nw~ Ùen (b) Portrait/heesš^xš
yeveeJeš ceW Hewâkeäme ceMeerve kesâ pewmee efoKeeF& oslee nw~ (c) Canvas/kewâveJeeme
nwC[ nsu[ mkewâvej Yeer efkeâmeer Object keâes mkewâve keâjkesâ Gmes ef[efpešue (d) None of these/FveceW mes keâesF& Yeer veneR
Heâe@cexš ceW heefjJeefle&le keâjlee nw~ Ans. (c) : kewâveJeeme hee@Jej hJeeFbš Éeje meceefLe&le DeesefjSbšsMeve veneR
3. Which of the following is NOT a valid MS nw~ hee@Jej hJeeFbš ueQ[mkesâhe leLee heesšxš DeesefjSbšsMeve keâes meheesš&
Office extension?/FveceW mes keâewve mee Skeâ MS Office keâjlee nw~
keâe JewOe SkeämešWMeve veneR nw? ueQ[mkesâhe DeesefjSbšsMeve ceW ÛeewÌ[eF& pÙeeoe leLee uecyeeF& keâce nesleer nw~
(a) .docx (b) .pot heesš^xš DeesefjSbšsMeve ceW uecyeeF& pÙeeoe leLee ÛeewÌ[eF& keâce nesleer nw~
(c) .xlsm (d) .pptl
79
6. In Infrastructure WLAN, two devices Ans. (b) : efkeâmeer mecemÙee keâes meguePeeves keâer JÙeJeefmLele Øeef›eâÙee
communicate:-/Fbøeâemš^keäÛej WLAN ceW oes ef[JeeFme š^yeueMetefšbie Ùee mecemÙee efveJeejCe keânueeleer nw~ š^yeueMetefšbie, ceMeerve
mebJeeo keâjles nQ:- Ùee efmemšce hej DemeHeâue GlheeoeW Ùee Øeef›eâÙeeDeeW keâer cejccele kesâ efueÙes
(a) Directly/meerOes Dekeämej ueeiet neslee nw~
(b) Through wires/leejeW kesâ ceeOÙece mes efkeâmeer Øees«eece keâes Ùetpej Éeje GheÙeesie keâjves kesâ heMÛeeled oer ieF&
(c) Through routers/™šj kesâ ceeOÙece mes Øeefleef›eâÙee keâes Heâer[yewkeâ keâne peelee nw~
(d) Through an access point/Skeämesme hee@Fbš kesâ ceeOÙece mes efkeâmeer Øees«eece keâes veJeerveerkeâjCe keâjkesâ GmeceW veÙes HeâerÛeme& keâes
Ans. (d) : WLAN Fbøeâemš^keäÛej ceW oes ef[JeeFme Deeheme ceW Skeämesme peesÌ[vee, Gme Øees«eece keâes Dehe[sš keâjvee keânueelee nw~
hJeeFbš kesâ ceeOÙece mes mebÛeej keâjles nQ~ WLAN keâe hetje veece Skeâ mee@HeäšJesÙej Øees«eece Éeje keâchÙetšj Øees«eece Ùee Gmekesâ meceLe&ve
JeeÙejuesme ueeskeâue SefjÙee vesšJeke&â nw~ Fmekesâ meYeer Ieškeâ vesšJeke&â ceW [eše keâes Dehe[sš keâjvee hewefÛebie keânueelee nw~
Skeâ JeeÙejuesme ceeOÙece mes pegÌ[s nes mekeâles nQ Deewj meYeer mšsMeve 11. Files can be safely transferred using Internet
JeeÙejuesme vesšJeke&â FbšjHesâme efveÙeb$ekeâeW mes uewme nesles nQ~
through:-/heâeFueeW keâes Fbšjvesš kesâ ceeOÙece mes megjef#ele
7. “.xlsx” is an extension for:-
“.xlsx” SkeämešWMeve............kesâ efueS nw~ ™he mes efkeâmekesâ Éeje mLeeveebleefjle efkeâÙee pee mekeâlee nw?
(a) FTP (b) SMTP
(a) Access/Skeämesme (b) Excel/Skeämesue
(c) TCP/IP (d) HTTP
(c) Word/Je[& (d) Powerpoint/heeJej hJeeFbš
Ans. (a) : HeâeFueeW keâes Fbšjvesš kesâ ceeOÙece mes megjef#ele ¤he mes FTP
Ans. (b) : .xlsx ceeF›eâesmee@Heäš Skeämesue keâer HeâeFueeW keâe SkeämešWMeve kesâ Éeje mLeeveebleefjle efkeâÙee pee mekeâlee nw~ Ùen TCP/IP vesšJeke&â hej
neslee nw~ ceeF›eâesmee@Heäš Skeämesme keâer HeâeFueeW keâer SkeämešWMeve .mdbx HeâeFueeW keâe Deeoeve-Øeoeve keâjlee nw~ FTP keâe hetje veece HeâeFue
nw~ ceeF›eâesmee@Heäš Je[& keâe HeâeFue SkeämešWMeve .docx leLee hee@Jej
hJeeFbš keâe SkeämešWMeve .pptx neslee nw~ š^ebmeHeâj Øeesšeskeâe@ue nw~
SMTP keâe hetje veece efmecheue cesue š^ebmeHeâj Øeesšeskeâe@ue nw~ Ùen
8. A set of instructions is called:-/efveoxMeeW keâe Skeâ
keâveskeäMeve DeesefjSbšs[ šskeämš DeeOeeefjle Øeesšeskeâe@ue nw~ SMTP efkeâmeer
mecetn keânueelee nw:- cesue keäueeFvš pewmes–DeeGšuegkeâ SkeämeØesme Ùee MS DeeGšuegkeâ keâe
(a) Script/efm›eâhš (b) Extension/SkeämešWMeve ØeÙeesie keâjkesâ cesue Yespelee nw~
(c) Flowchart/heäueesJÛeeš& (d) Program/Øees«eece TCP keâe DeLe& nw š^e@vmeefceMeve keâvš^esue Øeesšeskeâe@ue Deewj IP keâe
Ans. (d) : efveoxMeeW keâe mecetn Øees«eece keânueelee nw~ peyeefkeâ keâchÙetšj DeLe& nw FCšjvesš Øeesšeskeâe@ue~ TCP/IP efveÙeceeW keâe Skeâ mecetn nw, pees
Øees«eeefcebie ceW Skeâ efm›eâhš Skeâ Øees«eece Ùee efveoxMeeW keâe Deveg›eâce nw pees Fbšjvesš kewâmes keâeÙe& keâjlee nw Ùen efveCe&Ùe keâjlee nw~ Ùen oes keâchÙetšj
keâchÙetšj Øeesmesmej kesâ yepeeÙe efkeâmeer DevÙe Øees«eece kesâ Éeje JÙeeKÙee kesâ yeerÛe metÛevee mLeeveevlejCe Deewj mebÛeej keâes mecYeJe keâjlee nw~
efkeâÙee peelee nw~
HTTP keâe hetje veece neFhejšskeämš š^ebmeHeâj Øeesšeskeâe@ue nw~
SkeämešWMeve Ùen oMee&lee nw efkeâ mecyeefvOele HeâeFue efkeâme ShueerkesâMeve hej
Keesueer pee mekeâleer nw~ FCšjvesš keâe keâesF& Yeer [eše Server mes nceejs yeÇeGpej lekeâ http
efkeâmeer Øees«eece kesâ «eeefHeâkeâue efjØepeWšsMeve keâes ner HeäueesÛeeš& keâne language ceW ner nceejs keâchÙetšj lekeâ hengBÛelee nw~ Ùen Skeâ
peelee nw~ ShueerkesâMeve Øeesšeskeâe@ue nw pees efkeâmeer JesyemeeFš mes Deeies ueielee nw
9. Anti-virus softwere must be regularly updated efpememes URL keâe helee Keguelee nw Deewj JesyemeeFš Kegueleer nw~
else:-/Sbšer- JeeÙejme mee@heäšJesÙej keâes efveÙeefcele ™he mes 12. Links that lead to another webpage are called:-
Dehe[sš efkeâÙee peevee ÛeeefnS Jejvee:- mebefOeÙeeB (efuevekeäme) pees efkeâmeer Deewj Jesyehespe hej ues
(a) New viruses wouldn’t be recognized peeleer nw?
veS JeeÙejme %eele veneR nes heeÙeWies (a) Hyperlinks/neFhejefuebkeâ
(b) None of these/FveceW mes keâesF& Yeer veneR (b) HTTP Links/ HTTP efuebkeâ
(c) Software will become corrupt
mee@heäšJesÙej keâjhš nes peeSiee (c) Embedded Links/Sbyes[s[ efuebkeâ
(d) Both of these/Ùes oesveeW (d) URL/ÙetDeejSue
Ans. (a) : Sbšer JeeÙejme keâes efveÙeefcele ¤he mes Dehe[sš keâjvee ÛeeefnS Ans. (a) : neFhejefuebkeâ Ssmee efuebkeâ nw pees efkeâ SÛe.šer.Sce.Sue. keâe
Fmemes keâchÙetšj ceW Deeves Jeeues veÙes JeeÙejme keâe helee Ûeue mekesâiee~ Skeâ Yeeie nw efpemeceW efkeâmeer DevÙe hevves Ùee Jesye hespe keâe helee efoÙee
Fmemes nceejs keâchÙetšj ceW mebjef#ele HeâeFueeW Je DevÙe [eše keâes keâesF& neslee nw~ neFhejefuebie hej efkeäuekeâ keâjves mes keâchÙetšj nceW Gme hespe Ùee
vegkeâmeeve veneR nesiee~ Jesye hespe hej ues peelee nw~
10. The systematic process of solving an issue is
13. Operating System is a type of:-/Dee@hejsefšbie efmemšce
called:-/efkeâmeer mecemÙee keâes meguePeeves keâer JÙeJeefmLele
Øeef›eâÙee keânueeleer nw:- Skeâ Øekeâej............nw~
(a) Feedback/heâer[yewkeâ (Øeefleef›eâÙee) (a) Application Softwere/ShueerkesâMeve mee@heäšJesÙej
(b) Troupleshooting/š^yeueMetefšbie (mecemÙee efveJeejCe) (b) Utility Software/Ùetefšefuešer mee@heäšJesÙej
(c) Update/Dehe[sš (DeÅeleve) (c) System Softwere/efmemšce mee@heäšJesÙej
(d) Patching/hewefÛebie (d) Hardware/ne[&JesÙej
80
Ans. (c) : Dee@hejsefšbie efmemšce, efmemšce mee@HeäšJesÙej keâe Skeâ Øekeâej 17. Example of volatile memory is:-
nw~ pees DevÙe mee@HeäšJesÙej keâes efkeâmeer efmemšce hej keâeÙe& keâjves kesâ efueS DeefmLej cesceesjer (JeesuesšeFue cesceesjer) keâe GOeenjCe nw:-
Skeâ huesšHeâece& Øeoeve keâjlee nw~ (a) Flash Drive/heäuewMe [^eFJe
ShueerkesâMeve mee@HeäšJesÙej, Ssmee mee@HeäšJesÙej neslee nw pees Ùetpej keâes (b) Magnetic Tape/cew«esefškeâ (ÛegcyekeâerÙe) šshe
HeâeFue yeveeves, Kesue Kesueves, mebieerle megveves Ùee Jesye meHe&â keâjves kesâ efueS (c) RAM
Jesye yeÇeGpej pewmeer ÛeerpeeW keâer Devegceefle oslee nw~ (d) Hard disk/ne[& ef[mkeâ
Ùetefšefuešer mee@HeäšJesÙej keâchÙetšj kesâ keâeÙe& keâes mejue yeveeves, Gmes Ans. (c) : JeesuesšeFue cesceesjer, keâchÙetšj keâer Jen cesceesjer nw pees
DeMegefæÙeeW mes otj jKeves leLee efmemšce kesâ efJeefYevve megj#ee keâeÙeeX kesâ
metÛeveeDeeW kesâ meb«en keâes yeveeÙes jKeves kesâ efueÙes hee@Jej keâer DeeJeMÙekeâlee
efueS yeveeÙee ieÙee mee@HeäšJesÙej nw~ Fmekeâe GheÙeesie keâF& SefhuekesâMeve
nesleer nw~ Ùen [eše keâes meb«eefnle keâjlee nw hejvleg hee@Jej kesâ DeÛeevekeâ
mee@HeäšJesÙej ceW efkeâÙee pee mekeâlee nw~ Ûeues peeves hej Ùen [eše keâes Kees oslee nw~ jwce Fmekeâe meyemes DeÛÚe
ne[&JesÙej efkeâmeer keâchÙetšj efmemšce kesâ Gve efnmmeeW keâe meb«en nw
GoenjCe nw~
efpemes Deehe Meejerefjkeâ ¤he mes mheMe& keâj mekeâles nQ pewmes–keâer-yees[&,
Jeeref[Ùees, Dee@ef[Ùees keâes mesJe keâjves kesâ efueS hesve [^eFJe keâe ØeÙeesie efkeâÙee
ceeGme, cee@veeršj Deeefo~
peelee nw Gmes ner HeäuewMe [^eFJe keâne peelee nw~ Ùen vee@ve-JeesuesšeFue
14. Operating System based on Linux are:-/efuevekeäme cesceesjer nesleer nw~
hej DeeOeeefjle Dee@hejsefšbie efmemšce nw:- cewivesefškeâ šshe, cewievesefškeâ efjkeâe@ef[Ëie keâe Skeâ ceeOÙece nw pees hueeefmškeâ
(a) Debian/[sefyeÙeve (b) Fedora/hesâ[esje
keâer Skeâ uecyeer, mebkegâefÛele hešdšer hej Skeâ heleueer, cewivesefšpesyeue keâesefšbie
(c) Ubuntu/Gyegvšt (d) All of these/Ùes meYeer
mes yevee nw~ Ùen ÛegcyekeâerÙe šshe hej keâchÙetšj [sše meb«enerle keâjlee nw~
jwce keâe hetje veece jQ[ce Skeämespe cesceesjer nw Ùen keâchÙetšj keâer cesve cesceesjer
Ans. (d) : [sefyeÙeve, Hesâ[esje leLee Gyegvšt Ùes meYeer ueeFveskeäme hej
keâne peelee nw~
DeeOeeefjle Dee@hejsefšbie efmemšce nw~ Dee@hejsefšbie efmemšce kesâ efyevee keâesF&
mee@HeäšJesÙej keâeÙe& veneR keâjlee nw~ Ùen mee@HeäšJesÙej leLee ne[&JesÙej oesveeW
ne[& ef[mkeâ [^eFJe [eše keâes menspe keâj megjef#ele jKeves Jeeuee Ùev$e nw,
mebÛeej keâes cewvespe keâjlee nw~ pees ef[efpešue peevekeâejer ÛegcyekeâerÙe ¤he ceW jKelee nw~ FmeceW ÛegcyekeâerÙe
15. An Interpreter translates program into heoeLe& mes ueshe efkeâÙes ngS ef[mkeâ ueies nesles nQ~
machine code:-/Skeâ FbšjØesšj ceMeerve keâes[ ceW Øees«eece 18. Convert 110001 into octal notation./110001 keâes
keâe DevegJeeo keâjlee nw:- Dee@keäšue veesšsMeve ceW heefjJeefle&le keâjW~
(a) Not responsible for translating (a) 49 (b) 59
DevegJeeo keâjves kesâ efueS GòejoeÙeer veneR nw (c) 51 (d) 61
(b) Entire program at once
Ans. (d) : (110001)2 keâe [smeerceue veesšsMeve
Skeâ ner yeej ceW mebhetCe& Øees«eece
1×25+1×24+0×23+0×22+0×21+1×20
(c) One line at a time/Skeâ meceÙe ceW Skeâ ueeFve 32+16+0+0+0+1 = (49)10
(d) One module at a time/Skeâ meceÙe ceW Skeâ cee@[Ÿetue (49)10 keâe Dee@keäšue veesšsMeve,
Ans. (c) : Fbšjhejsšj Yeer efmemšce mee@HeäšJesÙej keâe Skeâ Øekeâej nw leLee 8 49
Ùen ceMeerve keâes[ ceW Øees«eece keâe DevegJeeo Skeâ meceÙe ceW Skeâ ueeFve 6 1
= (61)8 Ans.
keâjlee nw pewmes ner FbšjØesšj keâesF& Sjj Øeehle keâj ueslee nw Jen keâeÙe&
keâjvee yevo keâj oslee nw~ 19. Full form of SVG is:-/ SVG keâe hetje ™he nw:-
16. Without……….. a system cannot (a) Serial Viewable Grapics
operate./.............kesâ efyevee, ØeCeeueer (efmemšce) meerefjÙeue JÙetSyeue «eeefheâkeäme
mebÛeeefuele veneR nes mekeâlee~ (b) Standard Video Grapics/mšwC[[& Jeeref[Ùees «eeefheâkeäme
(a) Motherboard/ceojyees[& (c) Simple Visual Grapics/efmebheue efJemegDeue «eeefheâkeäme
(b) Keyboard/keâeryee[& (kegbâpeerhešue) (d) Scalable Vector Grapics/mkesâuesyeue Jeskeäšj «eeefheâkeäme
(c) Speakers/mheerkeâme& Ans. (d) : SVG keâe hetje veece mkesâuesyegue Jeskeäšj «eeefHeâkeäme nw~ Ùen
(d) Mouse/ceeGme efÉefJeceerÙe kesâ efueÙes XML DeeOeeefjle Jeskeäšj Fcespe Heâe@cexš nw~
Ans. (a) : ceojyees[& kesâ efyevee efmemšce mebÛeeefuele veneR nes mekeâlee, SVG ceW SefvecesMeve keâer megefJeOee nesleer nw~
keäÙeeWefkeâ Ùen efkeâmeer Yeer keâchÙetšj keâe Backbone neslee nw Ùen Skeâ 20. GUI is not present in:-/ GUI ceewpeto veneR neslee nw:-
Ssmee efuebkeâ neslee nw efpememes keâer meejs keâcheesvesvš Skeâ-otmejs mes pegÌ[s (a) Calculators/kewâuekegâuesšjeW ceW
nesles nQ~ (b) Laptops/uewheše@he ceW
keâer-yees[& Skeâ mšwC[[& Fvehegš ef[JeeFme nw pees [eše keâes šskeämÛegDeue
Heâe@cexš ceW Fvehegš keâjelee nw~ (c) Smartphones/mceeš& heâesveeW ceW
mheerkeâme& DeeGšhegš ef[JeeFme nw pees Dee@ef[Ùees Fvehegš Øeehle keâjlee nw (d) MP3 players/Sceheer 3 huesÙeme& ceW
efHeâj Gmes Svee@uee@ie ceW heefjJeefle&le keâjkesâ cÙetefpekeâ kesâ Heâe@ce& ceW DeeGšhegš Ans. (a) : GUI keâe hetje veece «eeefHeâkeâue Ùetpej FbšjHesâme nw~ Ùen
oslee nw~ Skeâ Ssmee FbšjHesâme nw pees Ùetpej keâes Fueskeäš^e@efvekeâ ef[JeeFmeeW mes
ceeGme keâchÙetšj ceW Fmlesceeue nesves Jeeuee Skeâ Fvehegš GhekeâjCe nw~ Ùen «eeefHeâkeâue DeeFkeâve kesâ ceeOÙece mes Fbšjskeäš keâjves keâer megefJeOee Øeoeve
keâme&j keâes Ûeueekeâj keâchÙetšj m›eâerve hej ceveÛeener efJekeâuhe keâes Ûegveves ceW keâjlee nw~ Ùen uewheše@he, mceeš&HeâesveeW ceW Sce.heer. 3 huesÙeme& ceW ceewpeto
ceoo keâjlee nw~ neslee nw~ kewâuekegâuesšjeW ceW GUI veneR neslee nw~
81
21. A malware that secretly collects information 24. The shortcut for opening a file is:-
about users without their consent is called:- heâeFue Keesueves kesâ efueS Mee@š&keâš keäÙee nw?
Skeâ cewueJesÙej pees ieghle ™he mes GheÙeesiekeâlee&DeeW kesâ yeejs (a) Ctrl+Alt (b) Shift+O
ceW Gvekeâer menceefle kesâ efyevee peevekeâejer Skeâ$e keâjlee nw, (c) Alt+O (d) Ctrl+O
keânueelee nw:- Ans. (d) : efkeâmeer HeâeFue keâes Keesueves kesâ efueS Ctrl + O keâer (key)
(a) Spyware/mheeF&JesÙej (b) Virus/JeeÙejme
keâe GheÙeesie efkeâÙee peelee nw~
25. World Wide Web was created by:-
(c) Bootware/yetšJesÙej (d) Adware/Ss[JesÙej Jeu[& JeeF[ Jesye efkeâmekesâ Éeje yeveeÙee ieÙee Lee?
Ans. (a) : mheeFJesÙej ceeueJesÙej keâe Skeâ Øekeâej nw pees keâchÙetšj hej (a) Sergey Brin/mesiexF& efyeÇve
Fbmše@ue efkeâÙee peelee nw Deewj GheÙeesiekeâlee&DeeW kesâ menceefle kesâ efyevee (b) Tim Berners-Lee/efšce yeve&me&-ueer
Gvekesâ yeejs ceW metÛeveeSB Skeâ$e keâjlee nw~ mheeFJesÙej keâer GheefmLeefle (c) Steve Wozniak/mšerJe JeesefpveSkeâ
Deeceleewj hej Ùetpej mes efÚheer jnleer nw~ (d) Larry Page/uesjer hespe
JeeÙejme Skeâ keâchÙetšj Øees«eece nw pees Deheveer Devegefueefhe (Execute)
Ans. (b) : Jeu[& JeeF[ Jesye efšce yeve&me& ueer Éeje 1989 ceW yeveeÙee
keâj mekeâlee nw Deewj GheÙeesiekeâlee& keâer Devegceefle kesâ efyevee Skeâ keâchÙetšj
ieÙee Lee~ WWW Deeheme ceW peg[Ì s neFhejšskeämš omleeJespeeW keâes
keâes meb›eâefcele keâj mekeâlee nw Deewj Ùetpej keâes Fmekeâe helee veneR Ûeuelee~ Fvšjvesš Éeje Øeehle keâjves keâer ØeCeeueer nw~
S[JesÙej Skeâ mee@HeäšJesÙej ShueerkesâMeve nw pees efkeâ Øees«eece kesâ Ûeueles
26. How disabling the animations affect the
meceÙe S[Ješ&ueeFš ef[mhues keâjles nQ~ Ùes hee@he-Dehe cesvÙet kesâ Éeje Ss[ performance of your system?
ØeoefMe&le keâjlee nw~ SefvecesMeve keâes De#ece keâjves mes Deehekesâ efmemšce keâe
22. Which brand of computers first used the ØeoMe&ve kewâmes ØeYeeefJele neslee nw?
combination of GUI and mouse
(a) Positively/mekeâejelcekeâ ™he mes
together?/kebâhÙetšj kesâ keâewve mes yeÇeb[ ves meyemes henues
(b) Have no effect/keâesF& ØeYeeJe veneR heÌ[lee nw
GUI Deewj ceeGme kesâ mebÙeespeve keâe GheÙeesie efkeâÙee Lee?
(c) Negatively/vekeâejelcekeâ ™he mes
(a) IBM Computers/DeeF&yeerSce kebâhÙetšj (d) Cannot be determined
(b) Babbage computers/yewyespe kebâhÙetšj efveOee&efjle veneR efkeâÙee pee mekeâlee nw
(c) Macintosh/cewefkebâleesMe Ans. (a) : SveercesMeve FHesâkeäš, 2D Ùee 3D keâueeke=âefle keâes Skeâ meeLe
(d) Microsoft Windows/ceeF›eâesmee@heäš efJeb[espe Skeâ efveOee&efjle efoMee ceW ØeoefMe&le keâjves keâes keânles nQ~ SveercesMeve FHesâkeäš
Ans. (c) : cewefkebâleesMe heme&veue keâchÙetšj keâe henuee ßesCeer nw efpemes keâes De#ece keâjves mes efmemšce hej mekeâejelcekeâ ¤he mes ØeYeeJe heÌ[lee nw~
Shheue FvekeâesheexjsMeve veecekeâ keâcheveer Éeje 24 Jan. 1984 keâes yeepeej 27. Making headings visible even while scrolling in
ceW Gleeje ieÙee~ cewefkebâleesMe JÙeeheeefjkeâ ¤he mes meHeâue henuee heer.meer. Excel can be done by using:-/Skeämesue ceW m›eâe@efuebie
Lee~ efpemeceW ceeGme Deewj GUI henueer yeej GheueyOe keâjeÙee ieÙee~ keâjles ngS Yeer,............ keâe GheÙeesie keâjkesâ nwef[bie keâes
IBM keâe hetje veece FCšjvesMeveue efyepevesme ceMeerve ÂMÙeceeve yeveeÙee pee mekeâlee nw~
DeeF&.yeer.Sce. keâe mebef#ehle veece efyeie yuet nw~ Ùen mee@HeäšJesÙej leLee (a) Free Pane/øeâer-hesve (b) Paradox/hewje[e@keäme
ne[&JesÙej oesveeW yeveelee nw~ Ùen ceWøesâce keâchÙetšj mes vewvees šskeäveesuee@peer kesâ (c) Fixed Pane/efheâkeäm[-hesve (d) Carousel/kewâjes- Ùetpeue
#es$e ceW DeeOeejYetle mesJeeSB Øeoeve keâjlee nw~ Ans. (a) : Skeämesue ceW m›eâe@efuebie keâjles ngS Yeer øeâer-hesve keâe GheÙeesie
yewJespe keâchÙetšj keâes DeefOekeâ peefšue ef[peeFve Deewj henueer Ùeebef$ekeâ Keespe keâjkesâ nwef[bie keâes ÂMÙeceeve yeveeÙee pee mekeâlee nw~ Skeämeue ceW pÙeeoe
ceevee peelee nw~ [eše nesves hej jes Deewj keâe@uece (Row & Column) keâes JÙeJeefmLele
ceeF›eâesmee@Heäš efJeb[espe, ceeF›eâesmee@Heäš Éeje efveefce&le mee@HeäšJesÙej Dee@hejsefšbie keâjles ngS nwef[bie efyeefpeyeue jKelee nw~
efmemšce Deewj «eeefHeâkeâue Ùetpej FbšjHesâme keâer Skeâ ëe=bKeuee nw~ Fmeves hewje[e@keäme keâe Meeefyokeâ DeLe& nw efJejesOeeYeeme~ Fmekeâe Skeâ Ùen GoenjCe
1985 ceW MS–DOS ceW GUI keâes peesÌ[e~ nw, Skeâ efJeb[espe JeeleeJejCe ceW, Ùen Skeâ efJejesOeeYeeme nw efkeâ peye keâesF&
23. In case of Title Case:-/Meer<e&keâ (šeFšue) kesâme kesâ GheÙeesiekeâlee& Deheves keâchÙetšj keâes yevo keâjvee Ûeenlee nw lees henues mšeš&
ceeceues ceW:- hej efkeäuekeâ keâjvee DeeJeMÙekeâ nw~
(a) Every letter is converted to uppercase efHeâkeäme[ hesve mes [eše keâes JekeâMeerš ceW m›eâe@ue keâjles meceÙe jes Deewj
ØelÙeskeâ De#ej Dehejkesâme ceW keâveJeš& efkeâÙee peelee nw keâe@uece keâes efHeâkeäme jKelee nw~
(b) Every word in a sentence is capitalized kewâjesÙetpeue Skeâ [e@me šemkeâ efmJeefÛebie Øees«eece nw~ Ùen Skeâ henuee Ssmee
Skeâ JeekeäÙe ceW nj Meyo kewâefhešue efkeâÙee peelee nw Øees«eece Lee pees Skeâ meeLe Kegues keâF& DOS ShueerkesâMeve keâes efmJeÛe
(c) Every word in the beginning of sentence is keâjves keâer Devegceefle oslee nw~
capitalized/JeekeäÙe keâer Meg®Deele ceW ØelÙeskeâ Meyo keâes
28. Following device aids in a GUI-based OS:-/efvecve
kewâefhešue efkeâÙee peelee nw GhekeâjCe GUI hej DeeOeeefjle DeesSme ceW meneÙelee oslee nw:
(d) Lowercase is converted to uppercase and vice
versa/ueesDejkesâme keâes Dehejkesâme Deewj Fmeer kesâ efJehejerle ceW (a) Keyboard/keâer-yees[&
yeouee efkeâÙee peelee nw (b) Touchpad/šÛehew[
Ans. (b) : šeFšue kesâme ceW JeekeäÙe keâe nj Meyo keâe ØeLece De#ej (c) All of these/meYeer efJekeâuhe
kewâefhešue neslee nw~ (d) Mouse/ceeGme

82
Ans. (c) : GUI keâe hetje veece «eeefHeâkeâue Ùetpej FbšjHesâme nw~ GUI 32.
Mnemincs codes (as symbolic codes) are used
hej DeeOeeefjle Dee@hejsefšbie efmemšce (Dees.Sme.) keâchÙetšj ne[&JesÙej mesin………../efveceesefvekeäme keâes[ (efmecyee@efuekeâ keâes[ kesâ
™he ceW)...............ceW GheÙeesie efkeâÙee peelee nw~
Ùetpej øeWâ[ueer lejerkesâ mes Dee@hejsš keâjves ceW ceoo keâjlee nw~ ceeGme, keâer-
yees[&, šÛehew[ Ùes meYeer GhekeâjCe GUI hej DeeOeeefjle Dees0Sme0 ceW (a) Machine Code/ceMeerve keâes[
meneÙelee keâjlee nw~ (b) Assembly Language
keâes[eblejCe Yee<ee (DemeWyeueer ueQiJespe)
29. The best application to express a large amount
(c) Scripting/Yee<ee keâe Debkeâve
of detailed data would be:-/Skeâ yeÌ[er cee$ee ceW
(d) TCP/IP Protocol/šermeerheer/DeeF&heer Øeesšeskeâe@ue
efJemle=le [sše keâes JÙeòeâ keâjves kesâ efueS meyemes ßes‰
Ans. (b) : efveceesefvekeäme keâes[ (efmecyee@efuekeâ keâes[ kesâ ™he ceW) Deeves
ShueerkesâMeve keäÙee nesieer:-
Jeeueer Yee<ee ceW GheÙeesie efkeâÙee peelee nw~ DemeWyeueer Yee<ee keâes efmecyeesefuekeâ
(a) Outlook/DeeGšuegkeâ ueQiJespe Yeer keâne peelee nw~
(b) Excel/Skeämesue ceMeerve keâes[ Skeâ keâchÙetšj kesâ CPU Éeje meerOes efveoxefMele efveoxMeeW
(c) Word/Je[& keâe mecetn nw~ ØelÙeskeâ efveoxMe Skeâ CPU jefpemšj Ùee cesceesjer ceW [sše
(d) PowerPoint/hee@Jejhee@Fbš kesâ Skeâ Ùetefveš hej efJeefMe<š keâeÙe& keâjlee nw pewmes–ALU Dee@hejsMeve~
Ans. (b) : M.S. Skeämesue Skeâ mØes[Meerš Øees«eece nw pees DeeBkeâÌ[eW keâes keâchÙetšj Øees«eeefcebie ceW, Skeâ efm›eâhš Skeâ Øees«eece Ùee efveoxMeeW keâe
Skeâ šsyeue kesâ ¤he ceW Deesheve, ef›eâSš, Sef[š, Heâe@cexefšbie, Deveg›eâce nw pees keâchÙetšj Øeesmesmej kesâ yepeeÙe efkeâmeer DevÙe Øees«eece kesâ
kewâuekegâuesefšbie leLee MesÙej Je efØebš keâjves keâe keâeÙe& keâjlee nw~ Éeje JÙeeKÙee efkeâÙee peelee nw~
DeeGšuegkeâ Skeâ efve:Megukeâ cesue mesJee GheueyOe keâjeves Jeeuee ShueerkesâMeve šermeerheer/DeeF&heer keâe hetje veece š^ebmeefceMeve kebâš^esue Øeesšeskeâe@ue/Fbšjvesš
nw~ Fmes henues ne@šcesue kesâ veece mes peevee peelee Lee~ Øeesšeskeâe@ue nw~ Ùen Fbšjvesš hej vesšJeke&â GhekeâjCeeW keâes Skeâ-otmejs kesâ
Sce.Sme.Je[& Skeâ Dee@efHeâefmeÙeue mee@HeäšJesÙej nw~ Fmekeâe Fmlesceeue efueS Fmlesceeue efkeâÙee peeves Jeeuee mebÛeej Øeesšeskeâe@ue keâe Skeâ metš nw~
uesšme&, SmeS, mšsšceWš, efjheesš& keâer lejn šskeämš yesme [e@keäÙetceWš yeveeves 33. Full form of ASCII is:-
ASCII keâe hetCe& ™he keäÙee nw?
kesâ efueS Fmlesceeue efkeâÙee peelee nw~
(a) American Scientific code for Interchange of
hee@Jej hJeeFbš Skeâ ØepeWšsMeve Øees«eece nw pees metÛeveeDeeW keâes mueeF[
Information/Decesefjkeâve meebFefšefheâkeâ keâes[ heâe@j
Heâecexš ceW kegâÚ ceušerceeref[Ùee efJeMes<eleeDeeW pewmes–Heâesšes SJeb DeeJee]pe kesâ FbšjÛeWpe Dee@heâ FveheâecexMeve
meeLe Deesheve, ef›eâSš, Sef[š, Heâe@cexefšbie, ØespeWš, MesÙej SJeb efØebš Deeefo (b) American Standard Code For Information
keâjves keâe keâeÙe& keâjele nw~ Interchange/Decesefjkeâve meeFbefšefheâkeâ keâes[ heâe@j
30. Shortcut for opening PowerPoint Help is:-/hee@Jej FveheâeceW&Meve FbšjÛeWpe
hJeeFbš nsuhe Keesueves kesâ efueS keâewve mee Mee@š&keâš neslee nw? (c) American Standard Code For Information
(a) F2 (b) Shift+H Interchange/Decesefjkeâve mšwC[[& keâes[ heâe@j
(c) F1 (d) Ctrl+H FveheâeceW&Meve FbšjÛeWpe
Ans. (c) : hee@JejhJeeFbš nsuhe Keesueves kesâ efueS F1 Key keâe GheÙeesie (d) Altruistic Scientific Code For Information
efkeâÙee peelee nw~ Interchange/Deuš^Fefmškeâ meeFbefšefheâkeâ keâes[ heâe@j
F2 Key keâe GheÙeesie efkeâmeer Heâesu[j keâes jervesce keâjves kesâ efueÙes GheÙeesie FveheâecexMeve FbšjÛeWpe
efkeâÙee peelee nw~ Ans. (c) : ASCII keâe hetje veece Decesefjkeâve mšwC[[& keâes[ Heâe@j
Shift + H GheÙeesie H DeuHeâeyesš keâe kewâefhešue uesšj ceW efueKeves kesâ FvHeâe@cexMeve FCšjÛeWpe~ keâchÙetšj ceW GheÙeesie keâjves kesâ efueS JeCe&-
efueÙes efkeâÙee peelee nw~ Fvkeâes[ keâjves keâe Ùen Skeâ ceevekeâ nw~ Ùen Deb«espeer JeCe&ceeuee kesâ ›eâce
Ctrl + H keâe GheÙeesie keâchÙetšj keâer nesce m›eâerve hej peeves kesâ efueS kesâ Devegmeej JÙeJeefmLele nw~
efkeâÙee peelee nw~ 34. Shortcut used to hide all the tabs and go
31. Which of the following is NOT a cause of directly to the desktop:-/efkeâme Mee@š&keâš keâe
system hang?/efvecveefueefKele ceW mes keâewve mee efmemšce Fmlesceeue meYeer šwye efÚheeves Deewj [smkeâše@he hej meerOes peeves
nQie keâe keâejCe veneR nw? kesâ efueS efkeâÙee peelee nw?
(a) Prescience of virus/JeeÙejme keâe hetJe&%eeve (a) Ctrl+window
(b) Windows+Up Arrow
(b) None of these/FveceW mes keâesF& Yeer veneR (c) Windows+D
(c) Excess power supply/Deefleefjòeâ efyepeueer keâer Deehetefle& (d) Window+K
(d) Execution of corrupted file Ans. (c) : Windows+D Key keâe GheÙeesie meYeer šwhe efÚheeves Deewj
keâjefhš[ heâeFue keâe efve<heeove [smkeâše@he hej meerOes peeves kesâ efueÙes efkeâÙee peelee nw~
Ans. (c) : Deefleefjkeäle efyepeueer keâer Deehetefle& nesvee efmemšce nQie keâjves Windows+K Key Fmlesceeue efkeäJekeâ SkeäMeve keâes keâveskeäš keâjves kesâ
keâe keâesF& keâejCe veneR nw~ efueÙes efkeâÙee peelee nw~
JeeÙejme leLee keâjhš HeâeFueeW keâe efvemheeove efmemšce nQie nesves keâe cegKÙe Windows+Up Arrow keâe Fmlesceeue efJeb[es keâes yeÌ[e keâjves kesâ efueÙes
keâejCe nw~ efkeâÙee peelee nw~
83
35. What is the full form of PGA graphics card? Ans. (b) : efØebšj Skeâ DeeGšhegš ef[JeeFme nw~ Ùen ef[efpešue Fvehegš
heerpeerS «eeefheâkeäme keâe[& keâe hegâue heâe@ce& keäÙee nw? keâes keâeiepe hej Úeheves keâe keâeÙe& keâjlee nw~ Ùen šskeämš SJeb efÛe$e oesveeW
(a) Professional Graphics Array
ØeeshesâMeveue «eeefheâkeäme Sjx Úehe mekeâlee nw~ Ùen keâchÙetšj kesâ meeLe keâece keâjlee nw~
(b) Portal Graphic Array/heesš&ue «eeefheâkeäme Dejx mkewâvej Skeâ Ssmee GhekeâjCe nw pees efÛe$eeW, šskeämš, nmleuesKeve Ùee
(c) Personal Graphics Array/heme&veue «eeefheâkeäme Dejx ef k eâmeer Jemleg keâes ØekeâeMeerÙe ¤he mes mkewâve keâjlee nw Deewj Fmes ef[efpešue
(d) Public Giga Array/heefyuekeâ ieeriee Dejx
ef Û e$e ceW ¤heevleefjle keâjlee nw~
Ans. (a) : PGA keâe hetje veece ØeesHesâMeveue «eeefHeâkeäme S[shšj Ùee Sjs
ceeGme Skeâ Fvehegš ef[JeeFme nw pees keâchÙetšj ceW Fmlesceeue efkeâÙee
nw~ Ùen DeeF&yeerSce Éeje heme&veue keâchÙetšj kesâ efueS efveefce&le Skeâ peelee nw~ Ùen keâme&j keâes Ûeueekeâj keâchÙetšj m›eâerve hej ceveÛeens mLeeve
«eeefHeâkeäme keâe[& nw~ FmeceW leerve hejmhej keâveskeäšs[ heermeeryeer nesles nQ Deewj hej Gmes ues peeves leLee yešve oyeekeâj GefÛele efJekeâuhe Ûegveves ceW ceoo
FmeceW Deheveer Øeesmesmej Deewj cesceesjer nesleer nw~ keâjlee nw~
36. You can set to include…………in every slide. Jesyekewâce Skeâ Jeeref[Ùees kewâceje neslee nw pees efkeâ keâchÙetšj Ùee keâchÙetšj
Deehe ØelÙeskeâ mueeF[ ceW.............keâes mesš keâj mekeâles nQ~ vesšJeke&â lekeâ Ûeeuet meceÙe ceW IešveeDeeW keâe Øemeej keâjlee nw~
(a) Date and Time/[sš Sb[ šeFce 40. Which of the following is NOT a power
(b) All of these/meYeer efJekeâuhe option?/FveceW mes keâewve mee heeJej efJekeâuhe veneR nw?
(c) Footer/hetâšj (a) Shutdown/yebo keâjvee (Meš[eGve)
(d) Slide Number/mueeF[ mebKÙee (b) Sleep/efveõe (mueerhe)
Ans. (b) : ØelÙeskeâ mueeF[ ceW [sš SC[ šeFce, Hegâšj SJeb mueeF[ (c) Hibernate/meerleeefveõe (neFyejvesš)
mebKÙee Deueie-Deueie mesš keâer pee mekeâleer nw~
(d) Logout/uee@ieDeeGš
37. The default layout of most keyboards is called:-
DeefOekeâebMe keâer-yees[eX keâe ef[heâe@uš uesDeeGš keäÙee Ans. (d) : uee@ieDeeGš keâjvee hee@Jej efJekeâuhe veneR nw~ keâchÙetšj
keânueelee nw? efmemšce mes Dee@efHeâefMeÙeueer yeenj Deeves keâer Øeef›eâÙee keâes uee@ieDeeGš
(a) ALPHABET (b) QWERTY keânles nQ~
(c) ASCII (d) IEEE Meš[eGve keâchÙetšj kesâ hee@Jej keâes hetjer lejn yevo keâjvee neslee nw~
Ans. (b) : DeefOekeâebMe keâer-yees[eX keâe ef[heâe@uš uesDeeGš mueerhe cees[ ceW keâchÙetšj efmemšce ceW hee@Jej yeÛeelee nw~ mueerhe cees[ ceW
QWERTY neslee nw~ Fmes henueer yeej 1868 ceW Mesume SC[ efiue[sve Ùen keâchÙetšj keâer ef[mhues m›eâerve keâes yevo keâj oslee nw~
šeFhejeFšj ves ef[peeFve efkeâÙee Lee~ QWERTY efkeâmeer Yeer neFyejvesš hee@Jej mesJe keâjves kesâ meeLe meceÙe keâer Yeer yeÛele keâjlee nw~
šeFhejeFšj, Heâesve Ùee keâchÙetšj kesâ keâer-yees[& ues-DeeGš keâes keâne peelee FmeceW meYeer Deesheve [e@keäÙegceWšdme Deewj ShueerkesâMeve keâes jwce ceW mšesj
nw efpemeceW keâer keys Skeâ mhesefMeefHeâkeâ Dee@[&j ceW DejWpe nesleer nw Deewj keâjves kesâ yepeeÙe ne[& ef[mkeâ ceW mšesj efkeâÙee peelee nw~
Jen Dee@[&j neslee nw–Q-W-E-R-T-Y
41. Which of the following is NOT a benefit of
IEEE keâe hetje veece FbmšeršdÙetš Dee@Heâ Fuesefkeäš^keâue SC[
Fueskeäš^e@efvekeäme FbpeerefveÙeme& nw~ Ùen FbmšeršdÙetš 1963 ceW Decesefjkeâer cashless payments?/efvecveefueefKele ceW mes keâewve mee
FbmšeršdÙetš Dee@Heâ Fuesefkeäš^keâue FbpeerefveÙeme& Deewj jsef[Ùees FbpeerefveÙeme& kewâMeuesme Yegieleeve keâe ueeYe veneR nw?
mebmLeeve kesâ SkeâerkeâjCe mes ie"ve efkeâÙee ieÙee Lee~ (a) Independent of digital devices
38. Which of these is a scripting languages? ef[efpešue GhekeâjCeeW kesâ mJeleb$e
FveceW mes keâewve meer efm›eâefhšie Yee<ee nw? (b) All of these/meYeer efJekeâuhe
(a) Pascal/heemkeâue (b) Perl/heue& (c) Convenience/mentefueÙele
(c) X86 (d) C# (d) More secure/DeefOekeâ megjef#ele
A