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 'DIVISIONAL ACCOUNTANT KERALA WATER AUTHORITY PRELIMINARY TEST' And exam conducted in the year 2014. And Question paper code was '106/2014'. 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.
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Identify the odd one :
(A) Preliminary Expenses (8) Repairs and Maintenance
(€) Erection Expenses (D) Establishment Expenses
Before acceptance by the drawee a bill of exchange is known as :
(A) Contract (8) Agreement (ಲ) Draft (D} None of these
s against the principle of convention of conservatism.
(५) Provision for Bad - debts
(18) Provision for discount on debtors
(C) Provision for discount on creditors
(D) Provision for depreciation
7 8 used to write off the value of lease hold properties.
(ಗಿ) Amortization (18) Depreciation (©) Obsolescence (0) Depletion
If direct material consumed is Rs. 60,000 Direct Labour cost is Rs. 20,000, Factory overheads
expense is Rs. 10,000, opening and closing work - in - progress are Rs. 15,000 and Rs. 18,000
respectively, then works cost will be _
(മ) 185. 80,000 © रू. 87,000 (€) Rs.1,05000 (0) Rs. 90,000
Ram sends 50 table fans to Rahim costing Rs. 300 per table fan, to be sold at 20% above cost
price. Sales will be
(५) Rs. 18,000 ൫ 5. 15.000 (©) ೩. 20,000 (ಐ) २७. 22000
If the cash book does not contain discount columns, discount allowed and received will be
passed through
(ಗಿ) Discount Account (8) Journal
(C) Day Book (D) Suspense Account
_ 15 considered for the calculation of Capital Fund.
(ക) விண outstanding (ए) Subscription outstanding
(©) Subscription prepaid of last year (D) ண prepaid
9 106/2014
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