Kerala PSC Previous Years Question Paper & Answer

Title : DIVISIONAL ACCOUNTANT KERALA GENERAL SERVICE
Question Code : A

Page:7


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: 7 out of 12
Excerpt of Question Code: 015/2016

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ரா 015/2016

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58.

59.

60.

Reserves which are not available for distribution as dividend are known as
A) Revenue Reserves B) Capital Reserves
C) Dividend Equalisation Reserves D) General Reserves

- A Promissory Note is drawn by

D) Cheque bears a date later than the current date on which they are drawn

A) Debtor B) Creditor
C) Both Debtor and Creditor D) Bank
- Anaccount opened at the back of the ledger to make it self-balancing is known as |

A) Suspense Account

8) Adjustment Account

C) Cash Account

D) Trial Balance

The ledger which contains an account for each class of material and show

receipts, issues and stock-in hand is known as

A) Cost Ledger Proper B) Job Ledger

C) Stock Ledger D) Stores Ledger

A Stale cheque means

A) Cheque payable to bearer

B) Cheque that has not been crossed

C) Acheque thatis some months old |

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Which system of wage payment consider the ratio that “work done bears to
time taken" ?

A) Time Rate System

B) Piece Rate System

C) Efficiency Pay System
D) Bonus System

A statement prepared to test the arithmetical accuracy of books of accounts is
known as

A} Trial Balance

B) Balance Sheet

C) Bank Reconciliation Statement

D) Trading and Profit and Loss Account

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