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 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.
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015/2016 ۷۷۷۷۷۷
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If opening stock is Rs. 4,000, cost of purchase is Rs. 14,000 and the cost of
goods sold is Rs. 12,000, find out the value of closing stock.
A) Rs. 6,000 B) Rs. 30,000
C) Rs. 22,000 D) Rs. 8,000
Depletion method of depreciation is usedin
A) Loosetools B) Mines
C) Machinery D) Patentrights
Legacies are generally
A) Capitalised and taken in Balance Sheet
8) 768190 8517100779 ೩70 01961166 10 1700778 ೩೧೮ Expenditure Account
C) Treated as expense and debited to Income and Expenditure Account
D) Treated as revenue expenditure
Outstanding salaries comes under
A) Real Account
B) Nominal Account
C) Personal Account
D) Expense Account
In the case of a Retiring of a bill, which account is debited in the accounts ofa
drawer 7
A) Interest Account B) DiscountAccount
C) Deficiency Account D) Rebate Account
Fixed cost per unit increases when
A) Production volume decreases
B) Production volume increases
C) Production volume remains constant
D) Variable cost per unit decreases
Purchase of office fumniture was debited to Purchase Account. This is an example
of which type of error ?
A) Error of Omission
8) Error of Commission
C) Error of Principle
D) Compensating errors