Kerala PSC Previous Years Question Paper & Answer

Title : Accountant/ Cashier/ Jr. Audit Assistant etc in KTDC/ KSIDC/ MATSYAFED etc
Question Code : A

Page:11


Below are the scanned copy of Kerala Public Service Commission (KPSC) Question Paper with answer keys of Exam Name 'Accountant/ Cashier/ Jr. Audit Assistant etc in KTDC/ KSIDC/ MATSYAFED etc ' And exam conducted in the year 2021. And Question paper code was '108/2021'. 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: 11 out of 18
Excerpt of Question Code: 108/2021

70.

71.

72.

73.

74.

75.

76.

Tax hedging within the frame of law is known as:
(A) Tax planning (B) Tax evasion

(C) Tax management (D) Tax avoidance

Conversion cost is equal to the total of :
(A) Material cost plus direct wages
(B) Material cost and indirect wages
(C) Material cost and factory overhead

(D) Direct wages and factory overhead

Overheads collected for a period are allocated or apportioned to various production and

service departments are known as:
(A) Allocation of overhead ൯ Primary distribution
(C) Secondary distribution (1) Normal distribution

Which of the following is correct at break even point?
(A) Contribution = Fixed cost
(B) 8६168 revenue = Total cost — variable cost
(C) Profit = Fixed cost + Variable cost
(D) Sales Revenue = Variable Cost

Cash from Operation is equal to :
(^) Net profit plus decrease in current assets
(2) Net profit plus increase in current assets
(C) Net profit minus decrease in current assets
(D) None of the above

Pareto Analysis is related to :
(A) Business Analytics (B) Profit Management
(C) Inventory Management (D) Automobile

If margin of safety is Rs. 240000 (40% of sale) and P/V ratio is 30%, the Break even Sales will

be :
(A) 350000 (B) 360000
(€) 380000 (D) 108000
13

108/2021

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Accountant/ Cashier/ Jr. Audit Assistant etc in KTDC/ KSIDC/ MATSYAFED etc : Video