43.

44.

45.

46,

47.

48.

49.

50.

51.

Find the odd one :
(A) Purchase Book (0) ‏عله‎ Book
(€) Purchase Return Book (0) Cash Book

A credit Sale of Rs. 5,000 to Sugunan has been wrongly passed through the purchase book.
To rectify the error, Sugunan’s Account is debited with :

(५) Rs. 10,000 (8) Rs. 5,000 (ಲ) Rs. 15,000 (ए) Rs. 20,000

What is the total earnings of a worker from the following data ? Standard time for completing
the job 50 hours. Actual time taken for completing the job 45 houts. Time rate is Rs. 20 ‏ےم‎
‎[യ്‌ premium bonus is 60% ता time saved.

(ക) Rs. 900 (8) 15. 960 (८) Rs. 980 (D) Rs. 950

What is the Economic Order Quantity if annual requirement is Rs. 1,600 units, cost of material
per unils is Rs. 40, cost of placing and receiving order Rs. 50. Annual carrying cost of inventory
is 10% of inventory value ?

(ಗಿ) 220 Units (ए) 200 Units (©) 280 Units (D) 300 Units

If sales is Rs. 2,40,000 ; percent of gross profit on sales 20%, purchase Rs. 1,75,000, closing
stock Rs. 30,000. Then opening stock will be .

(५) 1%. 47,000 (8) 155. 60,000 (©) Rs. 50,000 (D) Rs. 67,000

Find the odd one out :
(ക) Waste Book (8) Day Book
(೧) Rough Book (D) Memorandum Book

If cost of an asset is Rs. 60,000 and life period is 4 years, The rate of depreciation is
(ക) 20% (8) 30% (ಲ) 25% (D) 33%

When furniture is purchased for Rs. 10,000 :
(A) Capital is decreased (8) No change in capital
(त) Capital is increased (0) Total amount of asset is changed

ignores the outstanding income while preparing their income statement.
(A) 501६ traders (8) Contractors
(9 Doctors (D) Single Entry traders

106/2014 8 A