oLrqfu"B ys[kk'kkL= 1

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oLrqfu"B ys[kk'kkL=[OBJECTIVE ACCOUNTANCY]

ys[kkaduµ,d ifjp; 1 | [ACCOUNTING—AN INTRODUCTION]

funsZ'k % fuEufyf[kr iz'uksa esa pkj fodYi gSa ftuesa ls osGoy ,d gh lgh mÙkj gSA lgh fodYi dk pquko djsa ,oa mÙkj rkfydkesa vafdr djsaAInstruction : In the following questions there are four options of which only one is correct. You

have to choose the correct option and mark in the answer sheet.

1. iqLrikyu dk eq[; mís'; gS (The main objective of Book-keeping is) : (CPT, 2006 Nov.)

(A) lkSnksa dk iw.kZ vfHkys[ku (Complete recording of transactions)

(B) O;olk; ij foÙkh; izHkko dk fuèkkZj.k (Ascertainment of Financial effect on the business)

(C) leadksa dk fo'ys"k.k ,oa fuokZpu (Analysis and interpretation of data)

(D) ‘A’ ,oa ‘B’ nksuksa (Both ‘A’ and ‘B’)

2. ys[kkadu esa ys[kk gksrk gS (In accounts recording is made of) :

(A) osGoy foÙkh; ysu&nsuksa dk (Only financial transactions)

(B) osGoy xSj&foÙkh; ysu&nsuksa dk (Only non-financial transactions)

(C) foÙkh; ,oa xSj foÙkh; ysu&nsuksa dk (Financial and non-financial transactions)

(D) Lokeh osG futh ysu&nsuksa dk (Personal transactions of the proprietor)

3. dk;kZy; Hkou osG fdjk;s osG :i esa fn;k x;k ` 5,000 gS ,d -------- (` 5,000 paid as rent of office premises is

an/a .......) :

(A) ?kVuk (Event) (B) ysu&nsu (Transaction)

(C) ‘A’ ,oa ‘B’ nksuksa (Both ‘A’ and ‘B’) (D) buesa ls dksbZ ugha (None of these)

4. fuEufyf[kr esa ls dkSu&lk ysu&nsu foÙkh; izÏfr dk ugha gS (Which of the following transactions is not of

financial character) :

(A) mèkkj eky [kjhnuk (Purchase of goods on credit)

(B) Hkou [kjhnuk (Purchase of a building)

(C) osru Hkqxrku djuk (Payment of salaries)

(D) deZpkfj;ksa }kjk gM+rky djuk (Strike by employees)

5. ys[kkadu lwpukvksa osG vkUrfjd mi;ksxdrkZ gSa (Internal users of accounting information are) :

(A) ysunkj (Creditors) (B) lEHkkfor fuos'kd (Potential investors)

(C) izcUèkd (Managers) (D) 'kksèkdrkZ (Researchers)

6. ys[kkadu lwpukvksa osG cká mi;ksxdrkZ gSa (External users of accounting information are) :

(A) 'kksèkdrkZ (Researchers) (B) ljdkj (Government)

(C) dj izkfèkdkjh (Tax authorities) (D) mijksDr lHkh (All of the above)

,l ch ih Mh ifCyosG'kUl foÙkh; ys[kkadu—XI2

7. 31 fnlEcj] 2010 dks v'kksd fy- us eksgu fy- ls ,d e'khu ` 1,75,000 esa [kjhnhA ;g gS (On 31st December,

2010 Ashok Ltd. purchased a machine from Mohan Ltd. for ̀ 1,75,000. This is) : (CPT, 2007, Nov.)

(A) ,d ysu&nsu (A transaction)

(B) ,d ?kVuk (An event)

(C) ysu&nsu o ?kVuk nksuksa (Both a transaction as well as an event)

(D) buesa ls dksbZ ugha (None of these)

8. izcUèkdh; ys[kkadu (Management Accounting) : (CPT, 2007, May)

(A) ,d fyfidh; dk;Z gS (Is a clerical work)

(B) Hkfo"; osG fy, ys[kkadu gS (Is accounting for future)

(C) izcUèk ls lEcfUèkr ysu&nsuksa osG vfHkys[ku dh rduhd gS (Is a recording technique of the management

related transactions)

(D) Hkwrdkyhu O;kolkf;d fØ;kvksa dk fo'ys"k.k gS (Is an analysis of past business activities)

9. fuEu esa ls dkSu ys[kkadu dh lhek ugha gS\ (Which of the following is not the limitation of accounting ?)

(A) dkuwuh ekeyksa esa izek.k (Evidence in legal matters)

(B) viw.kZ lwpuk (Incomplete information)

(C) ys[kkadu ijEijkvksa ij vkèkkfjr (Based on accounting conventions)

(D) xq.kkRed lwpukvksa dk vHkko (Lack of qualitative information)

10. ,d foÙkh; o"kZ osG vUr esa ` 2,00,000 osG eky osG foØ; osG i'pkr~ ` 10,000 dk vfUre jgfr;k FkkA ;g gS (At the

end of the financial year after sale of goods worth ` 2,00,000, there was a closing stock of

` 10,000. This is) :

(A) ,d ?kVuk (An event)

(B) ,d ysu&nsu (A transaction)

(C) ?kVuk ,oa ysu&nsu nksuksa (Both event as well as transaction)

(D) buesa dksbZ ugha (None of these)

11. fuEu esa ls dkSu ys[kkadu dk ,d mi{ks= ugha gS\ (Which of the following is not a sub-field of accounting ?)

(A) izcUèkdh; ys[kkadu (Management Accounting) (B) ykxr ys[kkadu (Cost Accounting)

(C) foÙkh; ys[kkadu (Financial Accounting) (D) iqLrikyu (Book-keeping)

12. fuEufyf[kr esa ls lHkh ys[kkadu osG dk;Z gSa flok; (All of the following are the functions of accounting except)

:

(A) fu.kZ;u (Decision-making) (B) ifjekikadu (Measurement)

(C) iwokZuqeku (Forecasting) (D) [krkSuh (Posting)

13. 1 flrEcj dks d';i us ̀ 2,000 fdjk;k fn;kA bls fdl :i esa oxhZÏr fd;k tk;sxk (On 1st September Kashyap

paid rent ` 2,000. Under which form it will be classified) :

(A) ,d ?kVuk (an event)

(B) ,d ysu&nsu (a transaction)

(C) ,d ysu&nsu rFkk lkFk gh ,d ?kVuk (an event and also as a transaction)

(D) u rks ysu&nsu u gh ,d ?kVuk (Neither a transaction, nor an event)

14. O;olk; dh foÙkh; fLFkfr fdlosG vkèkkj ij tkuh tkrh gS\ (On what basis the financial position of business

is ascertained ?)

(A) iqLrikyu izfØ;k osG vUrxZr rS;kj fd;s x;s vfHkys[k (Records prepared under the process of Book-

keeping)

(B) ryiV (Trial Balance) (C) ys[kkadu izfrosnu (Accounting Report)

(D) mi;qZDr esa ls dksbZ ugha (None of the above)

oLrqfu"B ys[kk'kkL= 3

15. 31 ekpZ] 2012 dks ` 5,000 ewY; osG eky dk foØ; fd;s tkus osG ckn mlosG ikl ` 8,000 dk vfUre LVkWd cpk jgkA;g gS ,d (On March, 2012 after sale of goods worth ` 5,000 he is left with the closing stock of

` 8,000. This is) :

(A) ,d ?kVuk (An event)

(B) ,d ysu&nsu (A transaction)

(C) ,d ysu&nsu rFkk lkFk gh ?kVuk (A transaction as well as an event)

(D) u rks ,d ysu&nsu u gh ,d ?kVuk (Neither a transaction nor an event)

16. nksgjk ys[kk iz.kkyh dk vkfo"dkj fdlus fd;k\ (Who invented the double entry system ?)

(A) ekW'kZy (Marshall) (B) dkyZ fi;lZu (Karl Pearson)

(C) ts- vkj- ckVyhck; (J.R. Batliboi) (D) yqdkl isfl;ksyh (Lucas Pacioli)

17. ys[kkadu gS (Accounting is) :

(A) foKku (a Science) (B) dyk (an Art)

(C) dyk o foKku nksuksa (an Art and Science both)

(D) buesa ls dksbZ ug° (None of these)

18. iqLrikyu dk loZizFke iz;ksx gqvk Fkk (Book-keeping was firstly introduced in) :

(A) baXyS.M (England) (B) vesfjdk (America)

(C) Hkkjr (India) (D) bVyh (Italy)

19. ys[kkadu lwpukvksa dk mi;ksxdrkZ dkSu gS\ (Who is the user of Accounting information ?)

(A) Lokeh (Owners) (B) izcU/ku (Management)

(C) fuos'kd (Investor) (D) buesa ls lHkh (All of the these)

20. blesa ys[kkadu dk dkSu&lk lgk;d&{ks= ug° gS\ (Which of the following is not a sub-field of

Accounting ?) (CA, CPT June, 2012)

(A) foÙkh; ys[kkadu (Financial Accounting)

(B) iqLrikyu (Book-keeping)

(C) izcU/kdh; ys[kkadu (Management Accounting)

(D) ykxr ys[kkadu (Cost Accounting)

21. dkSu&lh ys[kkadu dh lhek,¡ ug° g®\ (Which of the following is not a limitations of Accounting ?)

(Commerce Olympiad, 2011)

(A) ys[kkadu ijEijk ij vk/kkfjr (Based on Accounting Convention)

(B) dkuwuh ekeyksa esa lk{; (Evidence in Legal Matters)

(C) viw.kZ lwpuk (Incomplete Information)

(D) xq.kkRed lwpuk dh Hkwy (Omission of Qualitative Information)

22. ys[kkadu gS (Accounting is) :

(A) ys[kkadu % ,d is'kk gS (Accounting : A Profession)

(B) ys[kkadu % lkekftd 'kfDr gS (Accounting : A Social Force)

(C) ys[kkadu % ,d lsok dk;Z gS (Accounting : A Service Activity)

(D) buesa ls lHkh (All of the above)

[mÙkjµ 1. (D), 2. (A), 3. (B), 4. (D), 5. (C), 6. (D), 7. (C), 8. (C), 9. (A),

10. (A), 11. (D), 12. (D), 13. (B), 14. (C), 15. (A), 16. (D), 17. (C), 18. (D),

19. (D), 20. (B), 21. (B), 22. (D)A]

,l ch ih Mh ifCyosG'kUl foÙkh; ys[kkadu—XI4

vk/kkjHkwr ys[kkadu 'kCn 2 | [BASIC ACCOUNTING TERMS]

funsZ'k % fuEufyf[kr iz'uksa esa pkj fodYi gSa ftuesa ls osGoy ,d gh lgh mÙkj gSA lgh fodYi dk pquko djsa ,oa mÙkj rkfydkesa vafdr djsaAInstruction : In the following questions there are four options of which only one is correct. You

have to choose the correct option and mark in the answer sheet.

1. eky dk vFkZ gS (Goods means) :

(A) Ø;&foØ; dh tkus okyh oLrq (Commodity to be bought and sold)

(B) lEifÙk osG :i esa O;ogkj dh tkus okyh oLrq (Commodity to be used as an asset)

(C) Ø; ijUrq u csph tkus okyh oLrq (Commodity to be bought but not to be sold)

(D) buesa ls dksbZ ugha (None of these)

2. buesa ls dkSu pkyw lEifÙk ugha gS\ (Which of the following is not a current asset ?)

(A) iwoZnÙk O;; (Prepaid Expenses) (B) nsunkj (Debtors)

(C) QuhZpj (Furniture) (D) izkI; fcy (Bills Receivable)

3. buesa ls dkSu ewrZ lEifÙk ugha gS\ (Which of the following is not a tangible asset ?)

(A) eksVj dkj (Motor Car) (B) [;kfr (Goodwill)

(C) LVkWd (Stock) (D) Hkou (Building)

4. O;kikfjd dVkSrh (Trade discount is) :

(A) Hkqxrku izkIr djus osG le; nh tkrh gS (Allowed at the time of receiving payment)

(B) eky foØ; osG le; nh tkrh gS (Allowed at the time of sale of goods)

(C) ‘A’ ,oa ‘B’ nksuksa (Both ‘A’ and ‘B’)

(D) mijksDr lHkh n'kkvksa esa nh tkrh gS (Allowed in all the cases)

5. udn dVkSrh (Cash discount is) :

(A) eky osG foØ; osG le; nh tkrh gS (Allowed at the time of sale of goods)

(B) Hkqxrku djrs le; izkIr gksrh gS (Received at the time of making payment)

(C) eky osG Ø; osG le; izkIr dh tkrh gS (Received at the time of purchase of goods)

(D) mijksDr lHkh (All the above)

6. dk;Z'khy iw¡th gS (Working Capital is ) %

(A) pkyw lEifÙk;k¡ – pkyw nkf;Ro (Current Assets – Current Liabilities)

(B) pkyw lEifÙk;k¡ + pkyw nkf;Ro (Current Assets + Current Liabilities)

(C) pkyw lEifÙk;k¡ + LFkk;h lEifÙk;k¡ (Current Assets + Fixed Assets)

(D) buesa ls dksbZ ug° (None of these)

7. pkyw lEifÙk gS (Current Assets is) %

(A) Hkwfe (Land) (B) Hkou (Building)

(C) e'khu (Machinery) (D) LVkWd (Stock)

8. pkyw nkf;Ro gS (Current Liabilities is) %

(A) ysunkj (Creditors) (B) ½.ki= (Debentures)

(C) nh?kZdkyhu ½.k (Long-term Loan) (D) buesa ls dksbZ ug° (None of these)

oLrqfu"B ys[kk'kkL= 5

9. Hkou [kkrk lEcfU/kr gS (Building A/c is related to) %

(A) oS;fDrd [kkrs ls (Personal A/c) (B) okLrfod [kkrs ls (Real A/c)

(C) ukeek= [kkrs ls (Nominal A/c) (D) buesa ls dksbZ ug° (None of these)

10. C;kt [kkrk gS (Interest A/c is) %

(A) ukeek= dk [kkrk (Nominal A/c) (B) okLrfod [kkrk (Real A/c)

(C) oS;fäd [kkrk (Personal A/c) (D) buesa ls dksbZ ug° (None of these)

11. xSj&pkyw lEifÙk gS (Non-current Assets is) %

(A) Hkou (Building) (B) LVkWd (Stock)

(C) nsunkj (Debtors) (D) iwoZnÙk O;; (Prepaid Expense)

12. v#.k ,d fdrkc foØsrk gS dkSu&lk en mlds O;kikj ds fy;s eky gksxk \ (Arun is a Book-seller, which item will

be goods for his business ?)

(A) dEI;wVj dk Ø; (Purchase of Computer) (B) ia[ks dk Ø; (Purchase of Fan)

(C) QuhZpj dk Ø; (Purchase of Furniture) (D) LVs'kujh dk Ø; (Purchase of Stationery)

13. dk;kZy; ds iqjkus QuhZpj dk ejEer O;; gS (Repair charge of office old furniture is) %

(A) vkxe O;; (Revenue Expense) (B) iw¡thxr O;; (Capital Expense)

(C) iw¡thxr ,oa vk;xr nksuksa (Both Revenue & Capital Expense)

(D) buesa ls dksbZ ug° (None of these)

14. iw¡thxr ykHk og ykHk gS (Capital profit is profit) %

(A) O;kikj ds ykHk&gkfu [kkrk ls (Profit & Loss A/c of Business)

(B) LFkk;h lEifÙk ds foØ; ls (Sale of fixed asset)

(C) eky ds foØ; ls (Sale of goods) (D) buesa ls dksbZ ug° (None of these)

15. osru [kkrk lEcfU/kr gS (Salary A/c is related to) %

(A) oS;fäd [kkrk (Personal A/c) (B) okLrfod [kkrk (Real A/c)

(C) ukeek= dk [kkrk (Nominal A/c) (D) iw¡th [kkrk (Capital A/c)

16. fofu;ksx [kkrk lEcfU/kr gS (Investment A/c is related to) %

(A) oS;fäd [kkrk (Personl A/c) (B) okLrfod [kkrk (Real A/c)

(C) ukeek= dk [kkrk (Nominal A/c) (D) buesa ls dksbZ ug° (None of these)

17. MsfcV (Debit) 'kCn gS (Debit word is) %

(A) ݮp Hkk"kk (French Language) (B) ySfVu Hkk"kk (Latin Language)

(C) fgUnh Hkk"kk (Hindi Language) (D) vaxzsth Hkk"kk (English Language)

18. fuf'pr frfFk ds igys ewY; dk Hkqxrku djus okys O;kikjh dks nh tkrh gS (Is given to businessman when clear his

payment before certain period ?)

(A) uxn dVkSrh (Cash Discount) (B) fo'ks"k dVkSrh (Special Discount)

(C) O;kikfjd dVkSrh (Trade Discount) (D) buesa ls dksbZ ug° (None of these)

19. rjy lEifÙk dk lw= gS (Formula of Liquid Assets) %

(A) pkyw lEifÙk – LVkWd + iwoZnÙk O;; (Current Assets – Stock + Prepaid Expense)

(B) pkyw lEifÙk – pkyw nkf;Ro (Current Assets – Current Liabilities)

(C) pkyw lEifÙk + LVkWd + iwoZnÙk O;; (Current Assets + Stock + Prepaid Expense)

(D) buesa ls dksbZ ug° (None of these)

Publisher : Sbpd Publications ISBN : 9789351678571 Author : Dr. S. K. Singh &Shailesh Chauhan

Type the URL : http://www.kopykitab.com/product/4416

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