Kerala PSC Previous Years Question Paper & Answer

Title : DIVISIONAL ACCOUNTANT KERALA GENERAL SERVICE
Question Code : A

Page:4


Below are the scanned copy of Kerala Public Service Commission (KPSC) Question Paper with answer keys of Exam Name 'DIVISIONAL ACCOUNTANT KERALA GENERAL SERVICE' And exam conducted in the year 2016. And Question paper code was '015/2016'. 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: 4 out of 12
Excerpt of Question Code: 015/2016

नावा =

015/2016 ॥॥॥॥॥॥॥॥॥
31. 116 0651 71611106 of keeping petty cash is known as
A) Imprest system B) Cash system
C) Mercantile system ‏٠‎ D) Accrual system

32

35

37.

Goods taken by the proprietor for his personal use should be credited to which
account ?

A) Drawings Account B) Advertisement Account
C) Cash Account D) Purchases Account
. The surplus which is not shown in the Balance Sheet is known as
A) Provision B) Reserve Fund
C) Secret Reserves D) General Reserve
. When the drawee on accepting a bill, marks on it the place of payment, it is
called
A) Acceptance of bill B) Domicile of bill
C) Conditional acceptance D) Local acceptance

Voyage Accounts include

A) Only income earned

B) Only the expenditure incurred

C) Both income earned and expenditure incurred
D) None of these

. “Pay Mr. Kumar or order”, this is an example of which type of endorsement ?

A) Special endorsement

B) Restrictive endorsement

C) San Recourse endorsement
D) Facultative endorsement

The system where control accounts are kept as memorandum accounts and do
not form part of double entry is known as

A) Mercantile system B) Sectional balancing

C) Self-balancing D) Single entry system

. Renewal fee for patents is an example of which type of expenditure ?

A) Capital Expenditure

B) Deferred Revenue Expenditure
C) Miscellaneous Expenditure

D) Revenue Expenditure

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