Kerala PSC Previous Years Question Paper & Answer
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Below are the scanned copy of Kerala Public Service Commission (KPSC) Question Paper with answer keys of Exam Name 'LOWER DIVISION ACCOUNTANT KERALA SMALL INDUSTRIES DEVELOPMENT CORPORATION LTD' And exam conducted in the year 2015. And Question paper code was '171/2015'. 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.
27. Deferred costisa:
(ಯ) Capital (B) Liability
(0 Asset (D) None of these
28. The sale of a business asset on credit is recorded in :
(A) Sales journal (B) General journal
(0) Cash receipt journal (D) None of these
29. Marshalling of balanee sheet means :
(ക The totalling of its assets and liabilities
(B) Excess of assets over liabilities
(C) The order in which assets and habilities are shown
(D) None of these
80. Which one of the following is not considered the permanent part 01 the accounting record?
( 0001081 (B) Trial balance
(5 Balance sheet (M) Final ale ∙ ∣
31. Error due to wrong allocation as expenditure between capital and revenue is regarded as:
(ക) Error of omission (ए) Compensation errors
(C) Error of commission (D) Error of principle
32. Depreciation in spirit is similar to :
(A) Depletion (ए) Depression
(C) Amortisation (D) Obsolescence
38, The main object of an audit is :
(A) expression of opinion
(B) detection and prevention of fraud and error
(ட 0 (ಗೆ) ೩೧೮ (0)
(D) to verify the account and to report whether account have been drawn properly
84. A saleof ¥ 50,000 to A was entered as a sale to B, This is an example of :
(A) FError of omission 18) Ervor of commission
(C) Compensating error (1) Ervor of principle
35. Auditing standards differ from audit procedures relate 00 :
(ಗ) audit assumptions (B) മട്ട to be performed
(C) quality criterion (D) methods of work
171/2015 6 A
