Kerala PSC Previous Years Question Paper & Answer

Title : LABORATORY TECHNICAL ASSISTANT ACCOUNTING AND AUDITING VHSE
Question Code : A

Page:6


Below are the scanned copy of Kerala Public Service Commission (KPSC) Question Paper with answer keys of Exam Name 'LABORATORY TECHNICAL ASSISTANT ACCOUNTING AND AUDITING VHSE' And exam conducted in the year 2017. And Question paper code was '099/2017/OL'. Medium of question paper was in Malayalam or English . Booklet Alphacode was 'A'. Answer keys are given at the bottom, but we suggest you to try answering the questions yourself and compare the key along wih to check your performance. Because we would like you to do and practice by yourself.

page: 6 out of 11
Excerpt of Question Code: 099/2017/OL

A:-Liability
B:-Asset
C:-Income
D:-Expense
Correct Answer:- Option-B
Question49:-If asset is 1,50,000 and owners equity is 45,000 then liability is

D:-50,000

Correct Answer:- Option-C
Question50:-Sale of goods to Manoj is wrongly debited to Madhu A/c instead of Manoj A/c. Both are debtors of business, this
is an example of
A:-Error of omission
B:-Error of commission
C:-Emror of principle
D:-Compensating error
Correct Answer:- Option-B
Question51:-Money spent to upgrade machinery is known as
A:-Revenue expense
B:-Capital expense
C:-Deferred revenue expenditure
D:-Administrative expense
Correct Answer:- Option-B
Question52:-Goods of Rs. 1,000 purchased from Mr. "
A:-Increase the gross profit
B:-Reduce the gross profit
C:-Have no effect on gross நாளி!
D:-None of the given options
Correct Answer:- Option-B
Question53:-An amount of Rs. 5,000 received from Mr. "A" but credited to Mr. "B" would affect
A:-Only B's account
B:-Only cash account
C:-Only A's account
D:-Accounts of Aand B
Correct Answer:- Option-D
Question54:-What will be debited, if Anup commenced business with cash 7
A:-Capital account
B:-Cash account
C:-Proprietors account
D:-Drawings account
Correct Answer:- Option-B
Question55:-Which among the following is not an element of computer system 7
A:-Hardware
B:-Software
C:-People
D:-Malware
Correct Answer:- Option-D
Question56:-Withdrawal by proprietor would
A:-Reduces assets and increases liabilities
B:-Have no effect on the Balance Sheet
C:-Reduces owners equity and increases assets
D:-Reduces both assets and owners equity
Correct Answer:- Option-D
Question57:-Which of the following cannot be a cause for debiting bank account 7
A:-Cheques deposited for collection
B:-Cheque sent to bank dishonoured
C:-Paid into bank
D:-Cheque given to suppliers dishonoured

" were recorded in sales book. The rectification of this error will

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