lk>snkj dh lsokfuo`fÙk ij mldk ykhk esa fgllk 'ksk lk ... 200 marks mock test... ·...

MITTAL COMMERCE CLASSES 1 | P a g e

CPT Mock Test-1 Session-I Duration : 2 Hours

Test Booklet No. – 110012 Date: - 11.06.2018 Total Marks : 100

(1) Ans. d

Examination : Ledger posting is function of book-keeping not accounting.

(2) Ans. a

Examination: If revenue earning capacity is increased, it will be treated as capital.

(3) Ans. a

Examination: Recovered bad debts will be credited to bad debts recovered A/c not P&L A/c

or Trade Receivables.

(4) Ans. a

Examination: Total of sales return book is posted to debit of Sales Return A/c.

(5) Ans. c

Examination: Bill payable is in name of some individual, thus personal.

(6) Ans. a

Examination: Due to Money measurement concept, all assets which can be measured in

money terms, are recorded. Human asset can’t be measured in monetary terms.

(7) Ans. a

Examination: Sales Returns book records returns of credit sales only not cash sales.

(8) Ans. b

Examination: Average profit (simple or weighted) is multiplied with no. of years under

Average profit method for calculation of goodwill.

(9) Ans. c

Examination: Rent is an expense or if received (income). It is a nominal account.

(10) Ans. d

Examination: Parties to bill of exchange are Drawer (who draws), drawee (on whom bill is

drawn) and payee (to whom payment is to be made). Thus all are parties.

(11) Ans. a

Explanation:

Qk;ns ds vuqikr esaA

lk>snkj dh lsokfuo`fÙk ij mldk ykHk esa fgLlk 'ks"k lk>snkjksa }kjk izkIr fd;k tkrk gS vr% bls 'ks"k lk>snkjksa

ds Qk;ns ds vuqikr esa ck¡Vk tk;sxkA

(12) Ans. c

Examination: Income is reflected in form of inflow of assets or decrease of liabilities.

(13) Ans. b

Examination: dkuwuh vk/kkj ij fd;k x;k O;;] vkxe O;; dgykrk gSA

(14) Ans. a

Examination: Profit/loss on revaluation is shared among partners in old profit sharing ratio.


(15) Ans. c

Examination: ‘Closing inventory’ means goods lying unsold at the end of previous

accounting period or at beginning of current accounting period.

(16) Ans. a

Examination: General reserve will be transferred to old partners in the old profit sharing

ratio.

(17) Ans. b

Examination: Depreciation on machinery is recorded in P&L A/c as it is an expense.

(18) Ans. c

Examination: For rectification, we need to credit Insurance company (receipt of claim) and debit

drawings a/c as proprietor has deposited this cheque in his personal account.

(19) Ans. d

Examination: Fixed capital account is not credited with interest, profit or salary of partner.

Fluctuating capital account is credited with all these items.

(20) Ans. c

Examination: Interest on capital is an expense but interest on drawings is an income/gain

for the firm.

(21) Ans. c

Examination: Old bill should be considred as cancelled in the given case.

(22) Ans. c

Examination: Auditor objected as consistency in method of depreciation should be observed

and change should be done only if required by statute or change would result in appropriate

presentation of financial statement.

(23) Ans. a

Examination: Fixed installment or straight line method depreciates cost evenly throughout the

useful life of the fixed asset.

Straight line depreciation is calculated as follows:

Depreciation per annum = (Cost – Residual Value) / Useful Life

Where:

Cost includes the initial and any subsequent capital expenditure.

Residual Value is the estimated scrap value at the end of the useful life of the asset. As the

residual value is expected to be recovered at the end of an asset’s useful life, there is no need

to charge the portion of cost equaling the residual value.

Useful Life is the estimated time period an asset is expected to be used from the time it is

available for use to the time of its disposal or termination of use.

Here Cost of the asset = Rs. 5,000

Salvage value = Rs. 500

Depreciation/year = (5,000 – 500)/10 = Rs. 450

Depreciation rate = (450/5,000) × 100 = 9%

(24) Ans. b

Examination: Net profit is calculated by subtracting a company’s total expenses from total

revenue, thus showing what the company has earned (or lost) in a given period of time

(usually one year). also called net income or net earnings.


Here net profit = gross profit – Carriage Outwards – Rent paid – Bad Debts + Apprentice

premium – Printing & Stationery = 51,000 – 5,800 – 6,400 – 2,600 + 1,500 – 1,000 = Rs.

36,700.

(25) Ans. c

Examination: Calculation of cash balance at the end:

Opening Balance 10,000

Add:

Cash Balance

5,000

Collection from Receivable (50000-5000-10000) 35,000 40,000

Less:

Cash Purchases 10,000

Payment to Suppliers 15,000

Expenses paid 19,300 (44,300)

Cash balance at the end 5,700

(26) Ans. a

Examination: Where interest on drawings is charged it is usually calculated at fixed rate

percent from the date of each drawing to the date the accounts are closed. If the dates on

which the amounts are drawn are not given, interest is calculated on the whole amount on the

assumption that the money was drawn evenly throughout the year. The amount of interest is

debited to proprietor’s drawings accounts and is credited to the interest on drawings amount.

At the close of the accounting period the interest on drawings accounts is closed by transfer to

the profit and loss account.

It may, however, be noted that if the withdrawals are of uniform amount and are made at

regular intervals, then interest on drawings can be calculated on the total of the amount

drawn, for the average of the periods applicable to first and last installment. Therefore, if

drawings are made at the beginning of each month, interest should be calculated on the whole

amount for 6 and half months.

Here Ram Gopal withdrew Rs. 2,000 on the first day of each month interest on drawings is

provided @ 10%.

So interest on drawings will be = 10% of (2000 × 12) × 6.5/12 = Rs. 1,300

(27) Ans. c

Examination: In financial accounting, every single event occurring in monetary terms is

recorded. Sometimes, it just so happens that some events are either not recorded or it is

recorded in the wrong head of account or wrong figure is recorded in the correct head of

account. Whatever the reason may be, there is always a chance of error in the books of

accounts. These errors in accounting require rectification.

Here bills receivable passed through bills payable thus bills payable account is overcasted and

bills receivable is undercasted.

So the rectifying entry will be

B/P A/c Dr. 500

B/R A/c Dr. 500

To A 1,000

(28) Ans. a

Examination: Cost Price: The price, at which an article is purchased, is called its cost price,

abbreviated as C.P. Selling Price: The price, at which an article is sold, is called its selling prices,

abbreviated as S.P. Profit or Gain: If S.P. is greater than C.P., the seller is said to have a profit or

gain.


Here Goods costing Rs. 7,500 were sold at 25% profit on selling price. Let the sales = x (say)

Then profit = 25% of x = .25x

Sales = cost + profit

Or x = 7,500 + .25x

Or 0.75x = 7,500

Or x = Rs. 10,000.

(29) Ans. c

Examination: Gross profit is a company’s revenue minus its cost of goods sold. Gross profit

is a company’s residual profit after selling a product or service and deducting the cost

associated with its production and sale.

Cost of goods sold is the direct costs attributable to the production or purchase of the goods

sold by a company. It excludes indirect expenses such as distribution costs and sales force

cost.

Cost of goods sold = opening inventory + purchases less purchase return + direct expenses

– closing inventory = 80,000 + 3,00,000 – 6,000 + 12,000 + 4,000 + 8,000 – 60,000 =

3,38,000

And gross profit = sales less sales return – cost of goods sold = 4,10,000 – 10,000 –

3,38,000 = Rs. 62,000

(30) Ans. b

Examination:

Preparing a trial balance for a company serves to detect any mathematical errors that have

occurred in the double-entry accounting system. Provided the total debits equal the total

credits, the trial balance is considered to be balanced, and there should be no mathematical

errors in the ledgers.

Dr. (Rs.) Cr. (Rs.)

Purchases 20,000

Reserve Fund 20,000

Sales 1,00,000

Purchase return 1,000

Sales Return 2,000

Opening Inventory

Closing Inventory

30,000

40,000

Sundry Expenses 20,000

Outstanding Expenses 2,000

Cash at Bank 5,000

Fixed Assets 50,000

Trade receivables 80,000

Trade payables 30,000

Capital 94,000

________ ________

2,47,000 2,47,000

(31) Ans. b

Examination:

Bank reconciliation statement of …..

Particulars Amount Amount

Balance as per cash book (cr) 2,500

Add:


Cheques deposited in the Bank but not cleared 1,000 1,000

Less:

Cheques drawn but not presented for payment 1,400 (1,400)

________

Balance as per pass book(dr) 2,100

(32) Ans. d

Examination: lr~rrk dk mYy?kau fd;k gSA

(33) Ans. a

Explanation:

,slh dEiuh tks Hkkjr ds ckgj iathd`r gS ijUrq Hkkjr esa O;kikj djrh gS] mls fons'kh dEiuh dgrs gSA

(34) Ans. b

Examination: Consignment is the act of consigning, which is placing any material in the hand of

another, but retaining ownership until the goods are sold or person is transferred.

Consignment account

Date Particulars

To goods sent on consignment

Amount Date Particulars

By Ram Ji Lal-sales

Amount

A/c(100 × 150) 15,000 (90 × 180) 16,200

To bank- packing and dispatch 500 By closing inventory 1,620

To Ram Ji Lal-freight 500

To Ram Ji Lal-carriage and octroi 200

To Ram Ji Lal-godown rent 100

To Ram Ji Lal-insurance 150

To Ram Ji Lal-commission 1,215

To profit on consignment 155

________

17,820 17,820

Valuation of closing stock:

Cost of goods consigned = 15,000

Add: packing and dispatch = 500

Add:freight = 500

Add: Carriage = 200 Total cost = 16,200

Cost of unsold goods = 16,200 × 10/100 = 1,620

(35) Ans. a

Examination: Here Bharti consigned to Bhawna 1,500 Kg of flour costing Rs. 4,500. She

spent Rs. 307 as forwarding charges. 5% of the consignment was lost in weighing and

handling. Bhawna sold 1,350 Kg of flour at Rs. 4 per kg.

Units lost = 5 % of 1,500 = 75 kgs

Closing inventory = 95% of 1,500 – 1,350 = 75 kgs Cost of goods consigned = 4,500 + 307

= Rs. 4,807

Value of closing inventory = units of unsold inventory × (original cost of goods consigned +

direct expenses)/ (total units-units lost)

= 75 × 4,807/(1,500 – 75) = Rs. 253.


(36) Ans. d

Explanation:

LFkk;h lEifÙk dk ewY;kadu ys[kkadu uhfr;ksa dk mnkgj.k gSA

(37) Ans. a

Examination: When the shares forfeited are reissued at discount, Bank account is debited by

the amount received and Share capital account is credited by the paid up amount. The

amount of discount allowed is debited to Share Forfeited Account. This is for adjusting the

amount of discount so allowed from the amount forfeited at the time of forfeiture.

Now the amount of discount allowed on reissue of shares at the most can be equal to the

forfeited amount on such shares. In that case the share forfeited account after reissue will

show a zero balance. But in case, this amount of discount is less than the amount forfeited,

the remaining forfeited amount will be profit for the company. This profit is a capital gain to

the company and is transferred to Capital Reserve account.

In the above question discount on shares reissued = number of shares reissued × discount

allowed per share = 30 × 15 = Rs. 450.

Amount available for the reissued shares in shares forfeiture account = number of shares

reissued × amount forfeited per share = 30 × (20) = Rs. 600

The surplus amount to be transferred to capital reserve account = 600 – 450 = Rs. 150

(38) Ans. a

Examination: Dividends payable are dividends that a company’s board of directors has

declared to be payable to its shareholders. Until such time as the company actually pays the

shareholders, the cash amount of the dividend is recorded within a dividends payable

account as a current liability.

Here dividend payable will be 5% of (Equity share capital called up - Calls in arrear) = 5%

of (10,00,000– 40,000) = Rs. 48,000.

(39) Ans. d

Explanation:

jgfr;s ds ewY; esa ifjorZu ls ’kq) YkkHk ij izHkko iM+rk gSa rFkk YkkHk ij izHkko iM+us ds dkj.k dj nkf;Ro ij

izHkko iMs+xkA

(40) Ans. a

Explanation:

jkstukePkk & lgk;d iqLrd ,oa jkstukepk ,d nwljs ds iwjd gSaA a

(41) Ans. a

Examination:

Computation of depreciation by both methods

Year WDV Depreciation by Depreciation by

diminishing balance fixed installment method

method

1.12006 20,000

31.12.2006 17,000 3,000 3,000

31.12.2007 14,450 2,550 3,000

31.12.2008 12,282 2,168 3,000

Total depreciation 7,718 9,000 Deficiency = 1,282

Thus Adjusted amount will be: Rs. 1,282


(42) Ans. c

Examination: ys[kkadu dh vk/kkjHkwr ys[kkadu ekU;rk,sa gS % pkyw O;kikj dh vo/kkj.kk] lr~rrk] miktZu

(43) Ans. a

Examination: Gross profit is a company’s revenue minus its cost of goods sold. Gross profit is

a company’s residual profit after selling a product or service and deducting the cost associated

with its production and sale.

Cost of goods sold is the direct costs attributable to the production or purchase of the goods

sold by a company. It excludes indirect expenses such as distribution costs and sales force

cost.

Cost of goods sold in the above case = purchases less returns = 60,000 – 10,000 = 50,000 Profit =

sales less return – cost of goods sold = 80,000 – 10,000 – 50,000 = Rs. 20000

(44) Ans. b

Examination: Under average profit method goodwill is calculated on the basis of the average

of some agreed number of past years. The average is then multiplied by the agreed number

of years. This is the simplest and the most commonly used method of the valuation of

goodwill.

Goodwill = Average Profits X Number of years of Purchase

Before calculating the average profits the following adjustments should be made in the profits of

the firm:

(a) Any abnormal profits should be deducted from the net profits of that year.

(b) Any abnormal loss should be added back to the net profits of that year.

(c) Non operating incomes e.g. Income from investments etc should be deducted from the net

profits of that year.

Profit of the year 1 : 40000

Profit for the year 2 : 50000

Profit for year 3 : 60000

Profit for year 4 : 50000

Average profit of last 4 years = (40,000 + 50,000 + 60,000 + 50,000)/4 = Rs. 50,000

Goodwill = 50,000 × 3 = Rs. 1,50,000

(45) Ans. d

Examination: The adjustment of insurance claim will be reflected in all three-trading A/c, P&L

and balance sheet.

(46) Ans. b

Examination: Loan amount = 10,000

Interest payable = 6% of 10,000 = Rs. 600 Interest

on loan paid = 300

Thus interest outstanding = 600 – 300 = Rs. 300

(47) Ans. b

Examination: Fixed installment or straight line method depreciates cost evenly throughout the

useful life of the fixed asset.

1-7-2006 Cost of machinery 20,000

31-12-2006 Depreciation (10% of 20000) for 6 months 1,000

1-1-2007 wdv 19,000

31-12-2007 depreciation 2,000

1-1-2008 wdv 17,000


31-12-2008 depreciation 2,000

1-1-2009 wdv 15,000

31.12.2009 depreciation 2,000

31.12.2009 wdv 13,000

At the end of the year 2009 it was sold for Rs. 15,000.

Profit on sale will be sale proceeds – WDV = 15,000 – 13,000 = Rs. 2,000

(48) Ans. a

Examination: Cost includes the initial and any subsequent capital expenditure.

Here A boiler was purchased from abroad for Rs. 10,000, shipping and forwarding charges

amounted to Rs. 2,000, Import duty Rs. 7,000 and expenses of installation amounted to Rs.

1,000.

Thus cost of asset = 10,000 + 2,000 + 7,000 + 1,000 = Rs. 20,000

Cost of Machine 20,000

1st Year Depreciation 2,000

1st Year Wdv 18,000

2nd Year Depreciation 1,800

2nd Year Wdv 16,200

3rd Year Depreciation 1,620

3rd Year Wdv 14,580

(49) Ans. c

Examination: Since purchases has debit balance Necessary Journal entry to rectify the error

will be:

Purchases A/c Dr. 500

To Suspense 500

(50) Ans. b

Examination: If purchases journal is short by Rs. 1,000, it will affect trial balance.

(51) Ans. a

Examination: In case the bill is renewed the interest will not be charged on the noting

charges which will be treated separately and will not be clubbed with the amount of the bill.

Here Total amount of the A’s acceptance = 8,000 Amount paid = 4,000

Amount of the renewed bill = Rs. 4,000

Interest for 3 months @12%pa = 4,000 × 12/100 × 3/12 = Rs. 120

(52) Ans. c

Examination: Total value of machine purchased = Rs. 1,15,000

Payment made by cheque = 10,000

Remaining amount to be paid by issue of shares = 1,05,000

Value per share including premium = Rs. 10.5

Thus number of shares to be issued = 1,05,000/10.5 = 10,000 shares

Face Value of shares issued = 10,000 × 10 = Rs. 1,00,000

Thus securities premium = 1,05,000 – 1,00,000 = Rs. 5,000

(53) Ans. a

Examination: Here B sold 50 televisions at Rs. 15,000 per television. He was entitled to

commission of Rs. 500 per television sold plus one fourth of the amount by which the gross

sale proceeds less total commission there on exceeded a sum calculated at the rate of Rs.

12,500 per television sold.


Articles sold = 50

So basic commission = 500 × 50 = 25000Rs. Let the total commission be x(say)

Extra commission = 1/4 (sales proceeds – x – 12,500 × articles sold) = 1/4 of (7,50,000 –

x – 12,500 × 50)

Or x – 25,000 = 1/4 (1,25,000 – x)

Or 4 (x – 25,000) = 1,25,000 – x

Or 4x – 1,00,000 = 1,25,000 – x

Or 5x = 2,25,000

Or x = Rs. 45,000 = total commission.

(54) Ans. b

Examination: In case when a bill of exchange matures on a public holiday then the due date

will be the preceding business day.

In this question A bill of exchange matures on 19th July. It is a public holiday. Bill will mature

on the preceding day i.e.18 th july.

(55) Ans. b

Examination: Rs. 36,400 = (1,12,000 + 6,200) less (65,000 + 6,000 + 3,000 + 6,170 +

1,630)

(56) Ans. a

Examination: The expired portion of capital expenditure is expense, unexpired is asset.

(57) Ans. a

Examination: Closing capital = opening capital + profits – drawings

Profit = closing capital – opening capital – capital introduced during the year + drawings =

16,900 – 15,200 – 2,000 + 4,800 = Rs. 4,500 (profit)

(58) Ans. a

Examination: Interest collected by bank Rs. 500 and direct deposit by a customer into his

bank Rs. 2,500 will be added to the balance as per cash book.

(59) Ans. a

Examination: Recovery of bad debts is a revenue receipt.

(60) Ans. a

Examination:Here amount of the bill = 50,000

Thus amount received from bank on discounting = Rs. 48,000

The charges of the bank is borne by A and B equally and on maturity A will send Rs. 25,000

to B.

(61) Ans. a

Explanation:

futh dkuwu dh

(62) Ans. a

Explanation:

lkekU; izLrko] vke turk dks fd;k x;k izLrko gksrk gS rFkk blfy, dksbZ Hkh bls Lohdkj dj ldrk gS rFkk

visf{kr dk;Zokgh dj ldrk gSA

(63) Ans. d

Explanation:

uhykeh foØ; ^^izLrko ds fy, vkeU=.k** gksrk gS] ijUrq uhykeh foØ; esa yxkbZ xbZ cksyh ,d ^^izLrko** ekuh

tkrh gSA


(64) Ans. c

Explanation:

/kkjk&8 bafxr djrh gS fd fdlh izLrko dh 'krksZa dh fu"ifÙk izLrko dh ,d Lohd`fr gh gksrh gSA tgk¡ ,d

lkekU; izLrko lrr~ izd`fr dk gks rks tc rd mldks okfil ugha fy;k tkrk fdrus gh O;fDr mldks Lohdkj

dj ldrs gSaA ¼dkjfyy cuke dkjcksfyd Leksd ck¡y dEiuh½

(65) Ans. d

Explanation:

izLrkoxzfgrk }kjk] izLrkodrkZ dks Lohd`fr dk laogu izLrko dk le; iwjk gksus ls igys] izLrko dk lekiu

gksus ls igys] izLrkodrkZ }kjk izLrko dk [k.Mu djus ls igys gks tkuk pkfg,A ¼/kkjk&4½

(66) Ans. b

Explanation:

izLrko esa of.kZr tfj;s ls gh Lohd`fr gksuh pkfg;sA vr% izLrqr iz’u esa izLrko esa rkj }kjk Lohd`fr ls mÙkj

Hkstuk of.kZr gS] vr% Lohd`fr flQZ rkj ds }kjk gh lEiw.kZ ekuh tk;sxhA

(67) Ans. a

Explanation:

/kkjk 15 ds vuqlkj ^^mRihM+u** Hkkjrh; n.M fo/kku }kjk of.kZr fdlh dk;Z dks djus ;k djus dh /kedh nsus

vFkok fdlh O;fDr dh lEifÙk dks xSj dkuwuh rkSj ij jksdus ;k jksdus dh /kedh nsus dh ckr gS ogk¡ fdlh

cy ds iz;ksx dh Hkkouk ls tgk¡ mRihM+u yxk;k x;k gSA vkSj vkRegR;k djus dh /kedh Hkh mRihM+u ds rgr

vkrh gSA

(68) Ans. a

Explanation:

Lohd`fr mRihM+u }kjk yh xbZ gS] bls lkfcr djus dk nkf;Ro ml O;fDr ij gksrk gS tks Lo;a dks mRihM+u ds

izHkko ls cpkuk pkgrk gSA

(69) Ans. b

Explanation:

/kkjk 16 ds vuqlkj] ,d vuqcU/k dks vuqfpr izHkko ls izsfjr gqvk dgk tkrk gS tgk¡ i{kdkjksa ds chp fo|eku

lEcU/k ,sls gksa fd muesa ls ,d i{kdkj ,slh fLFkfr esa gks fd nwljs dh bPNk dks izHkkfor dj lds rFkk viuh

bl fLFkfr dk nwljs ls vuqfpr ykHk mBkus esa iz;ksx djsA ,d O;fDr dks nwljs dh bPNk dks izHkkfor djus dh

fLFkfr esa ekuk tk,xk tc mldh nwljs ij okLrfod vFkok n`’; vf/klÙkk gks ;k tc og nwljs ds lkFk

ln~Hkkouke; lEcU/kksa esa gksA

(70) Ans. b

Explanation:

/kkjk 20 ds vuqlkj ^^fons’kh dkuwu** dh xyrh dks ^^rF; dh xyrh** ekuk tkrk gSA

(71) Ans. c

Explanation:

izLrqr iz’u esa fd;k x;k vuqcU/k vizoZruh; gksxk] D;ksafd ;g lfUu;e }kjk oftZr gS vkSj voS/kkfud gSA

(72) Ans. b

Explanation:

futh ;ksX;rk ij vk/kkfjr vuqcU/k] i{kdkj dh e`R;q gksus ij lekIr gks tkrs gSaA

(73) Ans. b

Explanation:

lk>snkjh vf/kfu;e 1 vDVwcj] 1932 dks vfLrRo esa vk;kA


(74) Ans. d

Explanation:

Hkkjrh; lk>snkjh vf/kfu;e ds vuqlkj 'kCn ^^O;olk;** esa lHkh VsªM] O;olk; vkSj is’ks lfEefyr gSA

(75) Ans. b

Explanation:

cSafdax O;kikj esa vf/kdre lkS O;fDr lk>snkj gks ldrs gSaA

(76) Ans. a

Explanation:

lk>snkjh le>kSrs esa of.kZr vuqikr esa lk>snkj ykHk&gkfu foHkkftr djrs gSaA vkSj ;fn dksbZ vuqikr r; ugha

fd;k x;k gks rks ykHk&gkfu dk cVokjk cjkcj gksrk gSA

(77) Ans. d

Explanation:

lk>snkjh le>kSrk cukrs le; lk>snkj r; dj ysrs gSa fd mudk ykHk o gkfu ckVus dk vuqikr D;k gksxk

vkSj dksbZ flQZ ykHkksa esa fgLlk izkIr djsxk bR;kfnA

(78) Ans. b

Explanation:

dkuwuu izfrckf/kr ugha

(79) Ans. a

Explanation:

lk>snkjh cukrs le; lk>snkj lk>snkjh lays[k esa vkilh lgefr ls dksbZ Hkh izko/kku] 'krsZ bR;kfn dj ldrs gSa

vkSj ;g oS/k gksrh gSaA

(80) Ans. c

Explanation:

lk>snkjksa ds e/; vuqcU/k vkSj O;kikj dh izFkk ds vuqlkj lk>snkjksa ds xfHkZr vf/kdkj r; fd;s tkrs gSaA ¼/kkjk

19¼1½ o 22½

(81) Ans. c

Explanation:

lk>snkj dk fnokfy;kiu ¼/kkjk & 34½ & tc fdlh QeZ ds lk>snkj dks U;k;ky; ds }kjk fnokfy;k ?kksf"kr

fd;k tkrk gS rc og U;k;ky; ds }kjk fnokfy;k ?kksf"kr djus dh frfFk ls QeZ dk lk>snkj ugha jgrk pkgs

fd blls QeZ dk fo?kVu gks ;k u gksA mldh lEifÙk ¼tks blds i’pkr~ ljdkjh dk;Z ds fy;s fu;qDr

vf/kdkjh esa fufgr gksrh gS½ vkns’k Hkh tkjh fd;s tkus dh frfFk ds i’pkr~ ls QeZ ds fdlh dk;Z ds izfr

mÙkjnk;h ugha gksrh] vkSj QeZ Hkh dfFkr lk>snkj ds fdlh dk;Z ds izfr mÙkjnk;h ugha gksrh ¼pkgs lk>snkjksa ds

e/; fdlh vuqcU/k ds }kjk QeZ ,sls U;kf;d fu.kZ; ls fo?kfVr dh tkrh gS ;k ugha½A lkekU;r% ijUrq LFkk;h

:i esa ugha] ,d lk>snkj ds fnokfy;k gksus ls QeZ dk fo?kVu gks tkrk gSA ,d lk>snkj dks] U;k;ky; }kjk

fnokfy;k ?kksf"kr fd, tkus ij lk>snkjksa esa ;g {kerk gksrh gS fd og viuh lgefr ls QeZ dk fo?kVu jksd

ldsA

(82) Ans. a

Explanation:

lqiqnZxh ls rkRi;Z ,d O;fDr ds }kjk nwljs O;fDr dks ,sfPNd :i ls vf/kdkj ds gLrkUrj.k ls gSA [/kkjk

2¼2½] ,d lkekU; fu;e ds :i esa] eky dh lqiqnZxh dqN djds nh tk ldrh gS ftldk izHkko gksrk gS fd

eky Øsrk ds dCts esa pyk tkrk gS ;k mldh vksj ls mldks /kkj.k djus ds fy, vf/kd`r fdlh O;fDr dks

dCtk fey tkrk gSA


(83) Ans. b

Explanation:

Ykk{kf.kd lqiqnZxh & tc ,d oLrq dks lkadsfrd :i ls fdlh vU; oLrq ds LFkku ij gLrkarfjr fd;k tkrk

gSA bl izdkj oLrq,¡] tc ,d tgkth dEiuh dks lqiqnZxh esa gSa vFkok jsyos dh lqiqnZxh esa gSa] rks mUgsa tgkth

fcYVh vFkok jsy jlhn] tks mu oLrqvksa ds fy;s gksa nsdj cspk tk ldrk gS vFkok xksnke esa j[kh gqbZ oLrq;sa

dkuwuh :i esa xksnke dh pkfc;k¡ nsdj csph tk ldrh gSaA

(84) Ans. c

Explanation:

opui= LokfeRo dk izi= ugha gksrk D;ksafd ;g dsoy ,d fuf’pr m/kkj dk izek.ki= gksrk gSA

(85) Ans. b

Explanation:

Hkkoh oLrq;sa os oLrq;sa ftudk fuekZ.k vFkok vf/kxzg.k foØsrk ds }kjk foØ; ds vuqcU/k ds i’pkr~ fd;k tkrk

gS [/kkjk 2¼6½]A

(86) Ans. d

Explanation:

la;ksfxd eky og eky gksrk gS ftldh miyC/krk fdlh Hkkoh ?kVuk ds ?kfVr ;k uk ?kfVr gksus ij vk/kkfjr

gksrh gSA mi;qDr iz’u esa Bgjko rwQku u vkus dh ?kVuk ij vk/kkfjr gS] vr% ;g la;ksfxd eky ds nk;js ds

rgr gSA

(87) Ans. b

Explanation:

oLrq foØ; vf/kfu;e] 1930 dh /kkjk 4¼3½ esa ifjHkkf"kr fd;k x;k gS tks bl izdkj gS & tgk¡ foØ; ds ,d

vuqcU/k ds vUrxZr eky esa LokfeRo dk gLrkarj.k ,d Hkkoh frfFk dks gksuk gS ;k ckn esa iwjh dh tkus okyh

dqN 'krksZa dh 'krZ ij gksrk gS] rks vuqcU/k dks foØ; dk Bgjko dgk tkrk gSA

(88) Ans. b

Explanation:

vuqcU/k ds ,sls cU/ku dks 'krZ dgrs gSa tks vuqcU/k ds eq[; mís’; dh iwfrZ ds fy, vko’;d gS rFkk ftlds

Hkax gksus ij nwljs i{k dks vuqcU/k lekIr djus dk vf/kdkj fey tkrk gSA

(89) Ans. b

Explanation:

oLrq foØ; vf/kfu;e dh /kkjk 16 xq.koÙkk ;k mi;qDrrk dh 'krZ of.kZr djrh gSA ;g mi;qDr iz’u esa bl

xfHkZr 'krZ dk Hkax gqvk gSA vr% ;gk¡ ij nqdkunkj dk nkf;Ro gSA

(90) Ans. c

Explanation:

tc foØsrk Øsrk dks oLrq dk ijh{k.k djus dk mfpr volj miyC/k djkrk gS rc ^^Øsrk lko/kku jgs** dk

fu;e ykxw gksrk gSA

(91) Ans. b

Explanation:

lgLokfe;ksa esa ls fdlh ,d ds }kjk foØ; & ;fn lgLokfe;ksa eas ls fdlh ,d ds ikl vU; Lokfe;ksa dh

vuqefr ls eky dCts esa gS] rc eky dh lEifÙk fdlh ,sls O;fDr ds izfr gLrkUrfjr gks ldrh gS tks mls ,sls

lgLokeh ls ln~Hkko ls [kjhnrk gS vkSj ftldks vuqcU/k ds le; ;g irk ugha gS fd lgLokeh ¼foØsrk½ dk

cspus dk vf/kdkj ugha gS ¼/kkjk & 28½A


(92) Ans. a

Explanation:

tekur jkf’k

(93) Ans. a

Explanation:

D;skafd Lo;a lsok nqdku izLrko dk fuea=.k gS rFkk Cash Counter rd eky ys tkuk izLrko gSA

(94) Ans. c

Explanation:

fuykeh foØ; esa

(95) Ans. c

Explanation:

izLrko rFkk Lohd`fr

(96) Ans. d

Explanation:

D;ksafd cSad us lkQ rkSj ij _.k nsus ls euk fd;k Fkk] fdlh Hkh izdkj ds vuqfpr izHkko dk iz;ksx ugha fd;kA

(97) Ans. a

Explanation:

okLrfod

(98) Ans. b

Explanation:

iz'kkUr dk _.k esa fgLlks ls olwyh = 50000×5

1 = Rs. 10000

fnO;kad ls ekax tk ldrk gS = Rs.700002

10000150000

(99) Ans. c

Explanation:

xfHkZr :i ls izR;kf’kr Hkax gksus ds dkj.kA

(100) Ans. a

Explanation:

gka] v)Z vuqcU/k ds vk/kkj ij D;ksafd W dk lEifÙk esa fgr gSA

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lk>snkj dh lsokfuo`fÙk ij mldk ykhk esa fgllk 'ksk lk ... 200 marks mock test... ·...

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