Post: Deputy Accounts manager
Department: Kerala Water Authority
Category Code: 401/17
Qualification: Associate member of the Institute of Chartered Accountant of India, Associate Membership of the Institute of Cost and works Accountants of India.
Date of Test: 13-03-2019
If you find mistakes, comment below
- _________ keyword allows a child class to inherit properties from its parent class in Java.
- Inherit
- Extends
- 'Inherit' and 'Extends'
- None of these
- Which memory allocation strategy places a program in the largest available partition in the main memory?
- Worst fit
- Last fit
- First fit
- Best fit
- Which of the following has the lowest access time?
- Cache
- RAM
- Magnetic disc
- Registers
- ________ operator in C can only be used with integers.
- Addition
- Modulus
- Sizeof
- Conditional
- URL stands for ________.
- Uniform Registry Locator
- Universal Resource List
- Uniform Resource Locator
- Universal Registry List
- ____________ is the diagnostic testing sequence that BIOS runs to determine if the hardware components are working properly when the computer is turned on.
- DOT
- CMOS
- POST
- PING
- A quadbit is also known as __________.
- Nibble
- Bit
- Byte
- Petabyte
- The output of a lexical analyzer is __________.
- Program
- Machine code
- Object code
- Stream of tokens
- The amount of vertical space between lines of text in a document is called _________.
- Word spacing
- Line spacing
- Multi-line
- Single line
- The communication between computers in network is governed by a set of rules and regulations known as_______________.
- Protocols
- Standard rules
- System rules
- None of these
- The SQL CREATE TABLE command is a ____________.
- DCL command
- TCL command
- DML command
- DDL command
- The ____________ file system is always mounted.
- Directory
- Root
- CatchFS
- None of these
- ____________ were designed to be a reliable mechanism for websites to remember stateful information or to record the user's browsing activity.
- Browsers
- Cookies
- Pug-ins
- Scripts
- A ____________ is someone who seeks to beach defenses and exploit weaknesses in a computer system or network.
- Blocker
- Robber
- Hacker
- Scripts
- A _________ is a field or collection of fields in a relational database table that provides a link between data in two tables.
- Primary key
- Master key
- Collection key
- Foreign key
- The base of an octal number system is ___________.
- 8
- 16
- 2
- 10
- The '#' symbol at the beginning of a statement in a C/C++ program indicates that it is a _____________.
- Comment
- Object directive
- Preprocessor directive
- String
- Hardware/Software designed to guard against unauthorized access to a computer network is known as___________.
- Netwall
- Wallblock
- Bouncer
- Firewall
- A row in a relational table is also referred to as __________.
- Value
- Field
- Tuple
- Attribute
- The program that converts high level code to low level code is called ____________.
- Processor
- Compiler
- Emulator
- Converter
- When shares are forfeited this share capital is debited by
- Calls in arrears
- Called up value
- Paid up value
- None of these
- AS-26 is related with
- Tangible assets
- Fixed assets
- Intangible assets
- Current assets
- Under departmental accounting General expenses which cannot be apportioned appear in
- Balance sheet
- General P/L account
- Columnar trading account
- None of these
- If goods are invoiced to branch at 25% on cost price, it will be at __________ at on selling price.
- 20%
- 25%
- 33 1/3
- 50%
- Goods sent by Head Office to Branch is credited in Head Office books to ___________ account.
- Goods in transit
- Branch Account
- Goods sent to Branch
- None of these
- A fund flow statement is prepared to disclose
- the result of operation
- the changes in financial position
- the financial position
- none of these
- Excess of minimum rent over royalties is called
- short workings
- dead rent
- royalties
- none of these
- Regional rural banks are sponsored by
- IDBI
- RBI
- SEBI
- None of these
- _________ cheque is a dead cheque.
- Multilated cheque
- Crossed cheque
- Stale cheque
- Post dated cheque
- RTGS stands for
- Real Time General Settlement
- Real Time Gross Settlement
- Real Time Gross Scheme
- None of these
- EFT was introduced by the RBI in
- 1993
- 1994
- 1995
- 1996
- The principle of subrogation is introduced to protect the interest of
- insured
- agents
- insurer
- All of these
- IRDA Act was passed in
- 1938
- 1956
- 1999
- 2001
- Which among the following is specifically set up to boost overall rural development in India?
- RBI
- IDBI
- NABARD
- SEBI
- Note issue is the major function of
- Central Bank of India
- Central Bank
- Imperial Bank
- None of these
- Which of the following is NOT money market instrument?
- Treasury Bills
- Commercial Paper
- Certificate of Deposit
- FD receipt
- The Sensex has
- 25 stocks
- 30 stocks
- 50 stocks
- 20 stocks
- Venture capital funds are regulated by
- SEBI
- RBI
- IDBI
- SBI
- Mutual funds invests in
- Stock only
- Bonds only
- Stocks and bonds
- Stocks, bonds and cash instruments
- The NSE - Nifty's base period is
- 1992
- 1993
- 1994
- 1995
- The first stock exchange in India to have a screen based automated ring less trading screen
- IDBI
- UTI
- OTCEI
- IFCI
- The market for a very short period loan is called
- Money market
- Collateral loan market
- Call money market
- Bill market
- The panel at the top of MS-Word document is called
- Menu
- Ribbon
- Programme
- Taskbar
- The combination of a column coordinate and a row co-ordinate make up a
- column address
- cell address
- row address
- none of these
- DBMS means
- Data Base Maintenance System
- Data Base Module System
- Data Base Monitoring System
- None of these
- What is used to retrieve specific data from a database and to answer questions about the date in MS ACCESS?
- Tables
- Forms
- Queries
- Reports
- Which one is used to transfer a webpage to user's computer?
- HTTP
- FTP
- XML
- HLL
- The altering of data so that it is not usable unless the changes are undone is
- Bio-metrics
- Encryption
- Ergonomics
- Compression
- VIRUS stands for
- Very Intelligent Result Until Source
- Vital Information Resources Under Seize
- Viral Important Record User Searched
- Very Interchanged Resource Under Search
- Which short cut key is used for calculator in Tally?
- CTRL + P
- CTRL + C
- CTRL + N
- CTRL + A
- __________ is that which meets the tests of public interest, commonly accepted customs and standards of conduct.
- Propriety audit
- Operational audit
- Efficiency audit
- Special audit
- Wages tribunals may order cost audit for a certain industrial unit to settle industrial disputes relating to higher wages, bonus etc. this is a type of External Audit of the form ________.
- Cost audit on behalf of the government
- Cost audit on behalf of the customers or consumers
- Cost audit on behalf of the trade associations
- None of these
- The auditor _____
- Should distribute the audit work among his subordinates
- Should assign difficult and technical works to senior clerks and easy and simple jobs to junior clerks
- Should not distribute his work among his subordinates as it is confidential
- Both 'Should distribute the audit work among his subordinates' and 'Should assign difficult and technical works to senior clerks and easy and simple jobs to junior clerks' is true
- A firm can reduce the needed cash balance if it can move the cash disbursement and cash collections into the same cash flow cycle. This is known as __________.
- Accelerating Cash Receipts
- Synchronizing Cash Flows
- Delaying Disbursements
- All of these
- _________ contains a copy of the audit program, audit tests, performed, a copy of trial balance, a copy of the annual final accounts.
- Permanent file
- Current file
- None of these
- Both 'Permanent file' and 'Current file'
- ____________ is a built-in part of the accounting system under which the work of one employee is automatically checked by another employee.
- Internal Audit
- Internal Check
- Internal Control
- External Audit
- __________ is a technical term which refers to the inspection by the auditor of documentary evidence supporting and substantiating a transaction.
- Vouching
- Checking
- Auditing
- None of these
- Misfeasance is a ___________ of a Company Auditor.
- Civil Liability
- Criminal Liability
- Statutory Duty
- Contractual Duty
- Among the following statements with regard to redeemable preference shares __________ is not true.
- The articles of association of the company should provide for the redemption of these shares
- They can be redeemed only out of profits of the company which would be otherwise available for dividend
- Fully and partly paid shares can be redeemed
- Any premium paid on the redemption must be paid either out of the company's share premium account or out of the profits of the company
- When an auditor is satisfied with the affairs of the company and the fairness of the balance sheet and profit and loss account of the concern, he gives a _________ report.
- Unqualified Report
- Clean Report
- Qualified report
- Both 'Unqualified Report' or 'Clean Report'
- Municipal taxes in the following cases are deductible from the gross annual value of a property under sec. 23
- Municipal taxes paid during the year for the current year
- Municipal taxes paid during the year for the previous year
- Municipal taxes paid during the year for the future period
- All of these
- When an assessee uses an asset which was earlier used for scientific research related to business, the cost of asset will be equal to
- The amount left after reducing the cost of research
- The amount left after reducing the amount allowed as deduction for depreciation earlier
- The amount of cost including the installation cost
- None of these
- The transfer of one or more undertakings or assets for a lump-sum consideration without valuing the assets and liabilities individually is known as __________.
- Slump Sale
- Pooling Purchase
- Bulk Sale
- Both 'Slump Sale' and 'Bulk Sale'
- Interest on income by way of winnings from horse race is tax deducted at source @ 30% in the following case.
- The person is a resident in India
- The person is not a resident in India
- Any other person
- All of these
- By virtue of sections 60 to 65 of the income tax act, clubbing of income is not done under the following situation.
- Income from assets transferred with a condition of revocation
- Income of spouse
- Income of daughter in law from an asset transferred to her without consideration
- Income of physically handicapped minor
- Short term capital loss can be set off against __________.
- Short term Capital gains
- Long term Capital gains
- Short term and Long term Capital gains
- None of these
- The following deductions are made to calculate the Gross Total Income of an assessee
- Sum paid to LIC under annuity plan
- Subscription to equity shares of a public company which is an eligible issue of capital approved by the Board
- Brought forward losses
- Both 'Sum paid to LIC under annuity plan' and 'Subscription to equity shares of a public company which is an eligible issue of capital approved by the Board'
- Donations to the following cases are not fully deductible
- National Defence Fund
- ZilaSakshartaSamiti
- Swatch Bharat Kosh
- Prime Minister's Drought Relief Fund
- The following income is fully considered as agricultural income _________.
- Growing and manufacturing of tea
- Growing and manufacturing or rubber
- Sale of green tea leaves
- Sale of rubber processed from own rubber plants
- The following statement is false
- Employer's contribution to the Recognized Provident Fund up to 12% of salary is not taxable
- Education Allowance is exempt up to Rs. 100 per child, maximum of two children
- Income on units of Mutual Fund is exempt up to 50%
- Donation to National Foundation for Communal Harmony is eligible for 100% deduction without limit
- Imputed costs are _______.
- Cost of replacing an old asset
- Cost which can be eliminated
- Cost which is a past cost
- Cost which is hypothetical
- The following are tools for implementing Kaizen Costing
I. Stratification
II. Pareto chart
III. Cost Driver
IV. All of these
- I and III
- II and III
- I and II
- IV
- Out of the following support activities of a company, the following can be associated with specific primary activities __________.
I. Procurement
II. Human Resource Management
III. Firm Infrastructure
IV. Technology development
- I, II and III
- I, II and IV
- II, III and IV
- I, II, III and IV
- __________ is not a characteristic of Process costing.
- Production is continuous
- Products are not distinguishable in processing stage
- Production is not for stock
- Cost is ascertained at the end of cost period
- In the coke industry, the Benzol produced is a
- By product
- Main product
- Joint product
- None of these
- __________ can be attained under the most favourable conditions.
- Basic standards
- Current standards
- Expected standards
- Ideal Standards
- Find labour efficiency variance.
Std. hours - 3000Std.
rate of wages Rs. 200
Actual rate of wages Rs. 250
Actual hours - 2000
- 2,00,000
- 1,00,000
- (-) 1,00,000
- 3,00,000
- Under the following plan, the worker gets wages for actual hours worked and a bonus for the time saved.
- Emerson's efficiency plan
- Halsey-Weir plan
- Rowan premium plan
- Taylor's differential piece rate system
- __________ determines the ratio in which the total long term capital is contributed by different sources.
- Capitalisation
- Capital structure
- Financial Structure
- All of these
- __________ explains business risk.
- Operating Leverage
- Financial Leverage
- Combined Leverage
- All of these
- The 20th International Children Film Festival of India (ICFFI) was held at?
- Bengaluru
- Hyderabad
- Goa
- Chennai
- The Attorney General for India is appointed by the President of India under which article of the Constitution
- Article 74
- Article 50
- Article 76
- Article 123
- Emergency proclamation issued by the President under article 352 must be approved by the parliament within
- 3 months
- 2 months
- 1 month
- 5 months
- The Environment Protection Act was passed in the year
- 1974
- 1992
- 1972
- 1986
- Childhood name of Pandit K.P. Karuppan is
- Sankaran
- Ayyappan
- Velukutty
- Kunhikannan
- The Fourth All Kerala political conference held at Payyannur in May 1928 was presided over by
- Annie Besant
- Jawaharlal Nehru
- Pattam Thanu Pillai
- K. Kelappan
- Who was the ruler of Travancore during channar agitation?
- Ayilyam Tirunal
- Visakham Tirunal
- Sreemulam Thirunal
- Uthram Thirunal Marthandavarma
- The Autobiography of Ponkunnam Varkey is
- Ente Vazhi Thirivu
- Jeevithathinte Thalukal
- Kazhchapadukal
- Ormakaliloode
- 'Varthamana Pusthakam' is a malayalam Travalogue written by
- Fr Barthalomew
- S.K. Pottekkad
- Thomakathanar
- Arnos Pathiri
- Who won the Rajiv Gandhi Khel Ratna award for the year 2018?
- Rohit Sharma
- Bhajrang Punia
- P.V. Sindhu
- Virat Kohli
- The founder of the Women's Magazine Shrimati is
- Arya Pallam
- Anna Chandy
- A.V. Kuttimalu Amma
- Lalitha Prabhu
- Who is known as 'Martin Luther' of Malankara Syrian Sabha?
- Abraham Malpan
- Pampady John Joseph
- M.C. Joseph
- Poikayil Yohannan
- Social reformer who started Sabari Ashramam for Harijan students
- K.P. Kesavamenon
- T.R. Krishna Swami Iyer
- T.K. Madhavan
- Ayyankali
- Kainakary is the birth place of which social reformer?
- K.P. Vellon
- Kumaranasan
- Kuriakose Elias Chavara
- Velukutty Arayan
- Who is the first to receive Vayalar Award for the best literary work in Malayalam?
- M.T. Vasudevan Nair
- P.K. Balakrishnan
- Madhavikutty
- Lalithambika Antharjanam
- Who invented disposable syringe?
- Hiram Stevens
- Colin Murdoch
- Louis Leakey
- George Gamou
- Thiru-kochi state was formed in the year
- 1949 July 1
- 1948 June 9
- 1946 September 11
- 1950 January 1
- Swami Vivekananda got proper explanation of Chinmudra from
- Sree Narayana Guru
- Neelakanda Theertha Padar
- Thycaud Ayya
- Chattambi Swamikal
- The National Planning Committee (NPC) was set up in the year
- 1938
- 1947
- 1945
- 1944
- The mount piece of SNDP Yogam which was published on 1904 from Thiruvananthapuram
- Kerala kaumudi
- Malayali
- Vivekodayam
- Yogakshemam
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