Kerala PSC Previous Years Question Paper & Answer

Title : LABORATORY TECHNICAL ASSISTANT ACCOUNTING AND AUDITING VHSE
Question Code : A

Page:9


Below are the scanned copy of Kerala Public Service Commission (KPSC) Question Paper with answer keys of Exam Name 'LABORATORY TECHNICAL ASSISTANT ACCOUNTING AND AUDITING VHSE' And exam conducted in the year 2017. And Question paper code was '099/2017/OL'. 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: 9 out of 11
Excerpt of Question Code: 099/2017/OL

Correct Answer:- Option-D
Question77:-A set of programmes designed in such a way that they perform certain supporting operations in computer like
format a disk, duplicate a disk, physically recognise stored data and programmes is called
A:-Application software
B:-System software
C:-Connecting software
D:-Utility software
Correct Answer:- Option-D
Question78:-Contingent liabilities are shown as foot note in the balance sheet as per _____ accounting principle.
A:-Full disclosure
B:-Objectivity
C:-Materiality
D:-Consistency
Correct Answer:- Option-A
Question79:-Depreciation accounting is as per accounting standard issued by ICAL
A:-Accounting standard 1
B:-Accounting standard 10
C:-Accounting standard 20
D:-Accounting standard 6
Correct Answer:- Option-D

Question80:- is a fictitious asset.
A:-Under writing commission
B:-0il field
C:-Plant and machinery
D:-Patent
Correct Answer:- Option-A
Question81:- is the feature of Value Added tax which prevents cascading effect of tax.

A:-Input tax credit
B:-Different tax slabs
C:-Cash credit
D:-None of these
Correct Answer:- Option-A
Question82:-A report is prepared by the auditory when he finds the accounts exhibiting a true and fair view വ്‌
the state of company's financial affairs.
A:-Unqualified report
B:-Qualified report
C:-Specific report
D:-None of these
Correct Answer:- Option-A
Question83:-In India Value Added tax is first introduced in state.
A:-Haryana
B:-Bihar
C:-Rajasthan
D:-Delhi
Correct Answer:- Option-A
Question84:-The following error affects trial balance is
A:-Compensating error
B:-Error of principle
C:-Error of complete omission
D:-Error of commission
Correct Answer:- Option-D

Question85:- a technigue with an auditor to contact responsible officials through interview and open
communication with the outside parties for ensuring that the transactions are authentic, valid and accurate.
A:-Confirming
B:-Vouching
C:-Reconciling
D:-Testing
Correct Answer:- Option-A
Question86:-Company audit is an example of audit.

A:-Government audit

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