Kerala PSC Divisional Accountant-Kerala Water Authority (106/2014) Mock Test

1. 'Holy Hell: A Memoir of Faith; Devotion and Pure Madness' is a book written by:

2. Who has been named People for the Ethical Treatment of Animals (PETA) Person of the year ?

3. Sree Narayana Guru died in the year:

4. Before 'Quit India' movement, the British government made a plan to imprison Gandhiji and other Congress leaders. The plan was known as:

5. Who emerged champion of the Australian Open Women's Singles 2014 title ?

6. Which Indian leader was dismissed by the British from the Indian Civil Service ?

7. The watershed between India and Myanmar is formed by:

8. Name the first woman head of the State Bank of India:

9. Kautilya's Arthasastra refers to the river 'Churni' as one of the places in India where pearls
could be found, Identify the river.

10. Who represented India at the 22nd Commonwealth Heads of Government meet ín Colombo ?

11. Name the first moon rover mission of China, which is the world's third lunar rover mission
following the US and the former Soviet Union decades ago:

12. Bandar Seri Begawan is the capital of :

13. The country which decided to withdraw from the Commonwealth calling it neo-colonist:

14. The birth place of Ayyankali :

15. Name the Prime Minister of India, the only head of the government, who took part in the
first international environment conference organised by the UN:

16. The UNESCO has declared India's Nicobar Islands as:

17. Arakan yoma is the extension of the Himalayas located in:

18. Name the author of the book titled 1283:

19. During the Indian freedom struggle who among the following started a magazine 'The Indian Sociologist'?

20. "In this instance we could not play off the Mohammadans against the Hindus", To which events did this remark of Aitchson relate ?

21. A ring road______ around the city.

22. You are very arrogant. It is high time you ___ that you are not the most important person in the world.

23. He is one of the best actors that ____ ever lived.

24. 'Let the guards be armed', he ordered. (Choose the most appropriate indirect speech.)

25. Choose the correct sentence from the following:

26. The meaning of the idiom "to cook somebody's goose" is:

27. Choose the best antonym for OBLITERATE:

28. What do we call a group of dolphins ?

29. What is the feminine gender of 'ram' ?

30. Choose the best synonym for DOCILE:

31. An accounting system which presents the Balance sheet in two parts is called:

32. Voyage Account is ____ account.

33. In self balancing Bought Ledger Adjustment Account is opened in _____.

34. Manufacturing Account is prepared to find out _____.

35. The amount paid to an author for the use of copy right is called ___.

36. ____ refer to the amount spent on fuel, coal, diesel and freshwater used for the purpose of voyage.

37. Where the loss of an asset has been identified by the bank, but the amount has not been written off wholly or partly is known as ____.

38. Under inflationary condition ___ method will show highest value of closing stock.

39. Anil drew a bill on Binil for Rs. 30,000 for three months. Proceeds are to be shared equally. A got the bill discounted @ 12% per annum and remits the required proceeds to 'B'. The amount of such remittance will be ____.

40. During the year 2013 a business concern earned a net profit of Rs. 42,000. The manager is entitled to a commission of 5% of the net profit. Find the amount of the commission so charged.

41. Valuation and presentation of Inventories is:

42. Accounting principles are based on _____.

43. Find the odd one :

44. A credit Sale of Rs 5,000 to Sugunan has been wrongly passed through the purchase book. To rectify the error, Sugunan's Account is debited with:

45. What is the total earnings of a worker from the following data ? Standard time for completing
the job 50 hours. Actual time taken for completing the job 45 hours. Time rate is Rs. 20 per
hour, premium bonus is 60% of time saved.

46. What is the Economic Order Quantity if annual requirement is Rs. 1,600 units, cost of material
per units is Rs. 40, cost of placing and receiving order Rs. 50. Annual carrying cost of inventory is 10% of inventory value?

47. If sales is Rs. 2,40,000; percent of gross profit on sales 20%, purchase Rs. 1,75,000, closing stock Rs. 30,000. Then opening stock will be ___.

48. Find the odd one out:

49. If cost of an asset is Rs. 60,000 and life period is 4 years. The rate of depreciation is _____.

50. When furniture is purchased for Rs. 10,000:

51. ___ ignores the outstanding income while preparing their Income statement.

52. Identify the odd one:

53. Before acceptance by the drawee a bill of exchange is known as:

54. ____ is against the principle of convention of conservatism.

55. The term ______ is used to write off the value of lease hold properties.

56. If direct material consumed is Rs. 60,000. Direct Labour cost is Rs. 20,000, Factory overheads expense is Rs. 10,000, opening and closing work-in-progress are Rs, 15,000 and Rs, 18,000 respectively, then works cost will be ____.

57. Ram sends 50 table fans to Rahim costing Rs. 300 per table fan, to be sold at 20% above cost price. Sales will be ___.

58. If the cash book does not contain discount columns, discount allowed and received will be passed through ___.

59. ______ is considered for the calculation of Capital Fund.

60. Find the odd one:

61. 2,5, 11, 17, 23, ____, 41.

62. 0, 5, 22, 57, 116, _____.

63. Which is the smallest number of six digits which is divisible by 111?

64. What is 90% of 90% of 100 ?

65. 333333 ÷ 1.1= _____?

66. From a given point, how many tangents can be drawn to a circle ?

67. Ravi ranks 18th in a class of forty students. What is his rank from the last ?

68. If the time in a clock is 9 hours 20 minutes, what time does it shows on a mirror ?

69. 5^n (25)^n-1 ÷ (5^n-1(25)^n-1) = .......... ?

70. Find the angle between the minute hand and the hour hand of a clock when the time is 7.20 ?

71. If the progression 3, 10, 17, .......... and 63, 65, 67, .......... are such that their nth terms are equal, then the value of n is ?

72. How many three digit numbers are there in which all the digits are distinct?

73. A number when divided by 342 gives a remainder 47. When the same number is divided by 19, what should be the remainder?

74. The angles of a triangle are in the ratio of 4:6:10. What is the value of the largest angle ?

75. The sum of numerator and denominator of a certain fraction is 11. If one is added to the numerator, the value of fraction becomes 1/2, the fraction is ____.

76. The speed of a car is twice that of a truck Both started from Palakkadu and reached at Salem. If the truck took 3 hours more than the car, what was the time taken by the truck to reach at Salem ?

77. A farmer has 50 kg wheat in hand, part of which he sells at 8% profit and the rest at 18% profit. He gains 14% altogether. What is the quantity of wheat sold by him at 18% profit ?

78. The sum of two numbers is 2490. If 6.5% of one number is equal to 8.5% of other, then one of the number is :

79. Weight of a cow and a buffalo are In the ratio of 4:5. Cow's weight increases by 10% and
the total weight of cow and buffalo together becomes 82.8 kg, with an increase of 15%. By
what percent does the weight of the buffalo increase ?

80. The least number of square tiles required to pave the floor of a room having length 11 m 47 cm and 10 m 36 cm breadth is ____.

81. If the radius of a cylinder is doubled and the height is halved, what is the ratio between the
new volume and previous volume ?

82. How many days will be there from January 1992 to April 1992?

83. Area of square field is one hectare. What is the length of the diagonal ?

84. A Chess board contains 64 equal squares and the area of each square is 2.56 cm². Find the
length of one side of the chess board ?

85. In how many ways can 5 persons be seated around a circular table in a meeting ?

86. Father is 4 times old as his son, in 30 years he will be only twice as old as his son, Then the present age of the father is _____.

87. The average of 11 results is 60. If the average of the first 6 result is 59 and that of the last six
is 62, find the sixth result ?

88. Six bells commence tolling together at regular intervals of 3, 6,9, 12, 15 and 18 seconds respectively. In 30 minutes, how many times, do they toll together ?

89. The average of the two digit numbers which remains the same when the digits interchange
their positions

90. The salary of a worker was first increased by 10% and thereafter decreased by 7%. What was the change in his salary ?

91. The sides of a triangle are in the ratio 1/2:1/3:1/4 If the perimeter is 117 cm, find the length of the smallest side ?

92. Sasi and Soman agreed to do a work for Rs. 112. Sasi alone can do it in 7 days and Soman
alone in 8 days. With the help of another man they can finish the work in 3 days, then what
amount does the man get ?

93. A car during its journey travels 30 minutes at the speed of 40 km/hr. another 45 minutes at
the speed of 60 km/hr and for two hours at a speed of 70 km/hr. Find the average speed of the car ?

94. Everybody in a room shake hands with one another. The total number of hands shakes is 66.
The number of persons in the room is _____.

95. A mathematics paper consists of ten questions, which is divided into two parts, I and II, each
part contains five questions each. A student is required to attempt six questions in all, taking
at least two questions from each part. In how many ways can the student select the questions ?

96. In an election, involving two candidates, 132 votes were declared as invalid. The winning candidate got 54% of the votes and won by 192 votes. The total number of votes polled was ______.

97. A vessel contains 10 litres of milk. First, 2 litres of the content are removed and replaced
by 2 litres of water. Subsequently, 4 litres of vessel's contents is removed and replaced by 4 litres of water. Finally, 6 litres of vessel's contents is removed and replaced by 6 litres of
water. What is the quantity of milk left in the vessel ?

98. In a club 70% members read English news papers and 75% members read Malayalam news
papers, while 20% do not rend both papers. If 325 members read both the news papers, then
the total number of members in the club is. ______.