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 WATER AUTHORITY PART II ELEMENTARY BOOK KEEPING' And exam conducted in the year 2016. And Question paper code was '155/2016'. 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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W पुः 100227 |
| Maximum Marks : 150
Time : 3 Hours ∣
11.
117:
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Differentiate Cheque and Bill of exchange. 5x3=15
What are the limitations of double account system ?
Explain the following accounting principles :
(a) Principle of materiality
(b) Prudence
(c) Substance over form and legality
How will you treat abnormal gain and abnormal loss in cost accounts ?
What is debit note and credit note ?
Journalise the following banking transactions :
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For cash deposited in the bank
For cash withdrawn from bank
For cheque received from a customer
For cheque from a customer paid into bank
Interest on deposit allowed by bank
Charges made by bank for their services
For cheque drawn for personal purpose
For cheque issued to a supplier
For cheque received from a customer paid into bank for collection returned
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What is crossing of cheques ? Explain different types of crossing of cheques.
Explain the accounting principles and assumptions in detail.
Differentiate Single account system ബ് Double account system.
Explain different kinds of endorsement with suitable examples.
15
10
15
10
20
17.0