JKSSB Finance Accounts Assistant Question Paper 2024

General Science — Solved Questions

1. Q1: Which of the following is NOT a communicable disease?
   Answer: C — Diabetes
   The correct answer is Diabetes. Key Points - Tuberculosis, Influenza, and Ringworm are all communicable (infectious) diseases. - Diabetes is a non-communicable, lifestyle/metabolic disease — it cannot be transmitted from person to person. A
2. Q2: Consider the following pairs. Vitamin — Deficiency A. Vitamin A — Anaemia B. Vitamin C — Skin Diseases C. Vitamin D — Rickets D. Vitamin B1 — Beri Beri Which of the above pairs are correctly matched?
   Answer: C — C and D
   The correct answer is C and D. Key Points - Vitamin D deficiency causes Rickets ✓. - Vitamin B1 (Thiamine) deficiency causes Beri-Beri ✓. - Vitamin A deficiency causes Night Blindness (not anaemia). - Vitamin C deficiency causes Scurvy (not
3. Q3: Food cans are coated with tin instead of zinc due to
   Answer: B — Zinc is more reactive than tin.
   The correct answer is Zinc is more reactive than tin.. Key Points - Zinc is more reactive than tin in the electrochemical series. - If zinc coating were damaged, zinc would react with food acids. - Tin is less reactive and safer for food pr
4. Q4: Which of the following constitute a food-chain?
   Answer: B — Grass, goat and human
   The correct answer is Grass, goat and human. Key Points - A food chain must start with a producer (plant). - Grass→Goat→Human is a valid grazing food chain. - The others either have no producer or are incorrectly ordered. Additional Informa
5. Q5: Consider the following pairs. A. Power — Watts B. Current — Volt C. Frequency — Hertz D. Resistance — Ampere Which of the above pairs are correctly matched?
   Answer: B — A and C
   The correct answer is A and C. Key Points - Power is measured in Watts ✓. - Frequency is measured in Hertz ✓. - Current is measured in Ampere (not Volt). - Resistance is measured in Ohm (not Ampere). - A and C are correctly matched. Additio
6. Q6: Consider the following pairs. a. Sodium — S b. Carbon — Co c. Sulphur — Na d. Cobalt — C Which of the following pairs is/are correctly matched?
   Answer: C — a-3, b-4, c-1, d-2
   The correct answer is a-3, b-4, c-1, d-2. Key Points - Correct chemical symbols: Sodium=Na, Carbon=C, Sulphur=S, Cobalt=Co. The pairs given are intentionally incorrect; the correct matching aligns with the standard periodic table symbols. A
7. Q7: Forces that act for a limited period of time are referred to as
   Answer: A — Impulsive forces
   The correct answer is Impulsive forces. Key Points - Impulsive forces (also called impulsive forces or shock forces) are forces that act for a very short, limited duration — such as a bat hitting a ball or a hammer strike. Additional Inform
8. Q8: Who was the first scientist to use the term SMOG and define its layers?
   Answer: D — Dr. Henry Antoine
   The correct answer is Dr. Henry Antoine. Key Points - Dr. Henry Antoine Des Voeux first used the term "SMOG" (a portmanteau of smoke and fog) in 1905 at a conference in Britain, and defined its characteristics. Additional Informat
9. Q9: Consider the following statements: 1. Life on earth is possible due to the greenhouse effect 2. Increased emission of greenhouse gases is a natural process Which of the above statements is/are correct
   Answer: A — Only 1
   The correct answer is Only 1. Key Points - Statement 1: TRUE — the natural greenhouse effect keeps Earth warm enough for life (~15°C vs −18°C without it). - Statement 2: FALSE — the INCREASED emission of GHGs is primarily caused by human ac
10. Q10: Consider the following statements: a. There is infinite storage of fossil fuel inside the earth b. Sun can be taken as an inexhaustible source of energy c. Waste from a nuclear power plant can be easi
    Answer: C — a and c
    The correct answer is a and c. Key Points - Statement a: FALSE — fossil fuels are finite resources. - Statement b: TRUE — the Sun is considered an inexhaustible energy source on human timescales. - Statement c: FALSE — nuclear waste is extr
11. Q101: The thrust on the rocket is:
    Answer: B — In the opposite direction of the rocket
    The correct answer is In the opposite direction of the rocket. Key Points - By Newton's Third Law of Motion, the rocket expels gas in one direction (backward), and the reaction force (thrust) acts in the OPPOSITE direction (forward), propel
12. Q102: What causes the twinkling of stars?
    Answer: A — Atmospheric refraction of starlight
    The correct answer is Atmospheric refraction of starlight. Key Points - Stars twinkle due to atmospheric refraction — their light bends as it passes through layers of the atmosphere with varying density and temperature, causing the apparent
13. Q103: Who invented the Light Bulb?
    Answer: A — Thomas Edison
    The correct answer is Thomas Edison. Key Points - Thomas Edison invented the first practical incandescent light bulb in 1879. - While others worked on earlier versions, Edison developed the long-lasting carbon filament bulb suitable for com
14. Q104: The Bacille Calmette-Guérin vaccine (BCG) is a vaccine to prevent which disease?
    Answer: A — Tuberculosis
    The correct answer is Tuberculosis. Key Points - BCG (Bacillus Calmette-Guérin) is a vaccine used to prevent Tuberculosis (TB). - It is one of the most widely used vaccines in the world and is given at birth under India's UIP. Additional In
15. Q105: Name the hardest material present in the body?
    Answer: C — Enamel
    The correct answer is Enamel. Key Points - Tooth enamel is the hardest substance in the human body (hardness ~5 on Mohs scale). - It covers the crown of the teeth and protects them from wear and decay. Additional Information - Tooth enamel
16. Q106: Which is the most malleable metal?
    Answer: A — Gold
    The correct answer is Gold. Key Points - Gold is the most malleable metal — it can be beaten into extremely thin sheets (gold leaf). - One gram of gold can be beaten into a sheet of 1 square metre. Additional Information - Malleability is t
17. Q107: What is dry ice?
    Answer: C — Solid Carbon dioxide
    The correct answer is Solid Carbon dioxide. Key Points - Dry ice is the solid form of carbon dioxide (CO₂) at −78.5°C. It sublimates directly from solid to gas at atmospheric pressure, making it useful for cooling without leaving liquid res
18. Q108: What is the common name of Calcium Hypochlorite?
    Answer: B — Bleaching powder
    The correct answer is Bleaching powder. Key Points - Calcium Hypochlorite [Ca(ClO)₂] is commonly known as bleaching powder. - It is widely used as a disinfectant and bleaching agent in water treatment and textile industries. Additional Info
19. Q109: The washing machine works on the principle of which of the following?
    Answer: D — Centrifugation
    The correct answer is Centrifugation. Key Points - A washing machine works on the principle of centrifugation — the drum spins at high speed, and centrifugal force pushes water out of the clothes through the drum's perforations. Additional
20. Q110: ''Short-sight'' in human eye can be corrected by using proper:
    Answer: B — Concave Lens
    The correct answer is Concave Lens. Key Points - Short-sightedness (myopia) is caused by the eyeball being too long, focusing images in front of the retina. - It is corrected using a concave (diverging) lens that diverges light before it en

General Knowledge — Solved Questions

1. Q11: Which hill is the Vaishno Devi Mandir located on?
   Answer: D — Trikuta
   The correct answer is Trikuta. Key Points - Vaishno Devi temple is located in the Trikuta hills (Trikuta Parvat) near Katra in Reasi district of Jammu. - Katra is the base camp town, not the hill itself. Additional Information - The Vaishno
2. Q12: Arrange the following in chronological order: a. Jallianwala Bagh Massacre b. Dandi March c. Lucknow Pact d. Quit India Movement
   Answer: B — c, a, b, d
   The correct answer is c, a, b, d. Key Points - Chronological order: Lucknow Pact (1916) → Jallianwala Bagh Massacre (1919) → Dandi March (1930) → Quit India Movement (1942). Order: c, a, b, d. Additional Information - Fix the dates and thes
3. Q13: The first legislature of the princely state of Jammu and Kashmir was called the
   Answer: A — Praja Sabha
   The correct answer is Praja Sabha. Key Points - The first legislature of the princely state of Jammu and Kashmir was called the Praja Sabha, established in 1934 under Maharaja Hari Singh. Additional Information - The Praja Sabha was set up
4. Q14: Which of the following is NOT a tributary of Jhelum River?
   Answer: C — Verinag
   The correct answer is Verinag. Key Points - Tributaries of Jhelum River include Vishaw, Sind Nallah, Roumushi, and others. - Verinag is the spring source of the Jhelum — it is where the river originates, not a tributary of it. Additional In
5. Q15: As per J & K Reorganisation Act, 2019, UT created without legislature is:
   Answer: D — Ladakh
   The correct answer is Ladakh. Key Points - Under the J&K Reorganisation Act, 2019, Jammu & Kashmir became a UT with a legislature (Vidhan Sabha), while Ladakh became a UT WITHOUT a legislature — governed directly by the Centre. Addi
6. Q16: Consider the following statements: 1. Kud dance is performed to honour the gods ''Lok Devtas'' as a thanks giving ritual. 2. It is practiced on festive occasions like Eid and Ramzan days. Which of the
   Answer: A — Only 1
   The correct answer is Only 1. Key Points - Statement 1: Kud dance is performed to honour local gods (Lok Devtas) as a thanksgiving ritual by Dogra communities ✓. - Statement 2: It is performed on Hindu festivals, NOT on Eid or Ramzan days ✗
7. Q17: Which of the places is known as the ''Gateway to the Kashmir valley''?
   Answer: A — Jammu
   The correct answer is Jammu. Key Points - Jammu is known as the "Gateway to the Kashmir Valley" because it is the main entry point from the plains of India into the Kashmir region via the Jammu-Srinagar highway. Additional Informa
8. Q18: Which pass connects Jammu and Kashmir with Ladakh?
   Answer: B — Zoji La Pass
   The correct answer is Zoji La Pass. Key Points - Zoji La Pass (altitude ~3,528 m) on the Jammu–Srinagar–Leh highway connects the Kashmir Valley with Ladakh. - It is a critical strategic and transport link. Additional Information - Zoji La,
9. Q19: What is the official language of Jammu and Kashmir?
   Answer: Deleted — Deleted
   This question was dropped from the final answer key, and the reason is worth knowing: every one of the four options is correct, so no single answer could be marked. Key Points - Under the Jammu and Kashmir Official Languages Act, 2020, the
10. Q20: Arrange the following states in an order from north to south: a. Himachal Pradesh b. Tamil Nadu c. Telangana d. Madhya Pradesh
    Answer: C — a, d, c, b
    The correct answer is a, d, c, b. Key Points - Arrange the states by latitude, from North to South: - a. Himachal Pradesh — far north, in the Western Himalayas. - d. Madhya Pradesh — central India, the 'heart' of the country. - c. Telangana
11. Q21: Consider the following pairs (National Parks → State): a) Kaziranga National Park b) Jim Corbett National Park c) Ranthambore National Park d) Gir National Park 1. Gujarat 2. Rajasthan 3. Uttarakhand
    Answer: C — a-4, b-3, c-2, d-1
    The correct answer is a-4, b-3, c-2, d-1. Key Points - National Parks correctly matched: Kaziranga–Assam(4), Jim Corbett–Uttarakhand(3), Ranthambore–Rajasthan(2), Gir–Gujarat(1). - Match: a-4, b-3, c-2, d-1. Additional Information - Kaziran
12. Q22: Arrange the following events in chronological order: a. G20 Summit in India b. ICC World Cup Final 2023 c. Launch of Chandrayaan 3 d. COP28 climate summit in Dubai
    Answer: A — c, a, b, d
    The correct answer is c, a, b, d. Key Points - Chronological order of 2023 events: Chandrayaan-3 launch (July 14) → G20 Summit in India (Sept 9-10) → ICC World Cup Final (Nov 19) → COP28 in Dubai (Nov 30–Dec 12). Order: c, a, b, d. Addition
13. Q23: Consider the following statements about Rabi crops: a. Rabi crops are sowed between October and November. b. Rabi crops require a lot of water. c. Rabi crops need warm weather for growth. Which of the
    Answer: A — Only a
    The correct answer is Only a. Key Points - Rabi crops are sown between October and November ✓. - They require MODERATE water (grown under irrigation in winter, not a lot of water). - They need COOL weather for growth (not warm). - Only stat
14. Q24: The population growth rate means:
    Answer: D — Difference between birth rate and death rate
    The correct answer is Difference between birth rate and death rate. Key Points - Population growth rate = Birth Rate − Death Rate. - It represents the net natural increase in population per thousand persons per year. Additional Information
15. Q25: In which tourist place is Kolahoi glacier located?
    Answer: B — Pahalgam
    The correct answer is Pahalgam. Key Points - Kolahoi Glacier, the largest glacier in the Kashmir Valley, is located near Pahalgam in the Lidder valley. - It feeds the Lidder River and is a popular trekking destination from Pahalgam/Aru. Add
16. Q26: Consider the following pairs (Lakes → State): a) Hussain Sagar b) Pulicate Lake c) Dal Lake d) Loktak Lake 1. Manipur 2. Jammu and Kashmir 3. Andhra Pradesh 4. Telangana
    Answer: D — a-4, b-3, c-2, d-1
    The correct answer is a-4, b-3, c-2, d-1. Key Points - Lakes matched: Hussain Sagar–Telangana(4), Pulicate–Andhra Pradesh(3), Dal–J&K(2), Loktak–Manipur(1). - Match: a-4, b-3, c-2, d-1. Additional Information - Hussain Sagar at Hyderaba
17. Q27: Consider the following statements about Ajanta caves: a. Ajanta caves were tagged as the UNESCO World Heritage Sites in 1983. b. Currently, these caves are taken care of by the Archaeological Survey o
    Answer: B — a and b
    The correct answer is a and b. Key Points - Ajanta Caves were designated a UNESCO World Heritage Site in 1983 ✓. - They are maintained by the Archaeological Survey of India ✓. - The caves were created in two phases: Hinayana (2nd c BCE–1st
18. Q28: Who is popularly known as the ''Grand Old Man of India''?
    Answer: B — Dadabhai Naoroji
    The correct answer is Dadabhai Naoroji. Key Points - Dadabhai Naoroji (1825–1917) is known as the "Grand Old Man of India." He was the first Indian to be elected to the British House of Commons and pioneered the economic drain the
19. Q29: Consider the following pairs (Dam → State): a) Sardar Sarovar Dam b) Bhavani Sagar Dam c) Koyna Dam d) Tehri Dam 1. Uttarakhand 2. Maharashtra 3. Gujarat 4. Tamil Nadu
    Answer: C — a-3, b-4, c-2, d-1
    The correct answer is a-3, b-4, c-2, d-1. Key Points - Dams matched: Sardar Sarovar–Gujarat(3), Bhavani Sagar–Tamil Nadu(4), Koyna–Maharashtra(2), Tehri–Uttarakhand(1). - Match: a-3, b-4, c-2, d-1. Additional Information - Sardar Sarovar on
20. Q30: Consider the following pairs (Dogra history): a) Founder of Dogra Dynasty b) Dar-Ul-Alam c) Mian Deedo d) Treaty of Lahore 1. Maharaja Ranjit Dev 2. Rebellion Group Head 3. Gujarat 4. Gulab Singh
    Answer: D — a-4, b-1, c-2, d-3
    The correct answer is a-4, b-1, c-2, d-3. Key Points - Dogra history: Gulab Singh was the founder of the modern Dogra dynasty and signed the Treaty of Amritsar. - Per the official answer, the correct matching is a-4 (Gulab Singh), b-1 (Maha

Accountancy and Book Keeping — Solved Questions

1. Q31: Fixed cost is a cost:
   Answer: C — Which do not change in total during a given period despite changes in output
   The correct answer is Which do not change in total during a given period despite changes in output. Key Points - Fixed cost is a cost that remains constant in total regardless of changes in output during a given period. - Examples include r
2. Q32: Calculate the prime cost from the following information: Direct material purchased: Rs. 1,00,000; Direct material consumed: Rs. 90,000; Direct labour: Rs. 60,000; Direct expenses: Rs. 20,000; Manufact
   Answer: C — Rs. 1,70,000
   The correct answer is Rs. 1,70,000. Key Points - Prime Cost = Direct Materials consumed + Direct Labour + Direct Expenses = 90,000 + 60,000 + 20,000 = Rs. 1,70,000. - Manufacturing overheads are NOT part of prime cost. Additional Informatio
3. Q33: Suppliers personal a/c are seen in the
   Answer: C — Purchases Ledger
   The correct answer is Purchases Ledger. Key Points - Suppliers' personal accounts (accounts payable/creditors) are maintained in the Purchases Ledger (also called the Creditors' Ledger). - The Sales Ledger holds debtors' accounts. Additiona
4. Q34: Book Keeping is regarded as the step of accounting.
   Answer: D — First
   The correct answer is First. Key Points - Book-keeping is the first (primary/foundational) step of accounting. - It involves systematically recording financial transactions before they are analysed and reported. Additional Information - Boo
5. Q35: Which of the following is correct?
   Answer: C — asset = liability + equity
   The correct answer is asset = liability + equity. Key Points - The fundamental accounting equation is: Assets = Liabilities + Equity (Owner's Equity). - This equation forms the basis of the double-entry bookkeeping system. Additional Inform
6. Q36: Which concept suggests the exclusion of human Resource in balance sheet?
   Answer: B — Money Measurement Concept
   The correct answer is Money Measurement Concept. Key Points - The Money Measurement Concept states that only transactions expressible in monetary terms are recorded. - Human resources, while valuable, cannot be objectively measured in money
7. Q37: Which of the following procedures should an accountant follow while preparing a voucher?
   Answer: D — All of the above
   The correct answer is All of the above. Key Points - When preparing a voucher, an accountant should: verify date/amount/signature/details (a), confirm authorised approval (b), and select the correct voucher type (c). - All three procedures
8. Q38: Which of the following business documents is a proof of payment for a business transaction?
   Answer: A — Receipt
   The correct answer is Receipt. Key Points - A Receipt is a document issued as proof that payment has been received for a business transaction. - An Invoice is a demand for payment; a Debit Note records a return or adjustment. Additional Inf
9. Q39: In bank statement, cash deposited is shown as
   Answer: A — debit
   The correct answer is debit. Key Points - In the Cash Book (bank column), cash deposited into the bank is shown as a DEBIT entry — the company's bank asset increases. - Note: in the bank's passbook (from bank's side), it appears as a credit
10. Q40: What is ''Deposit in transit'' in bank reconciliation?
    Answer: A — Added to Bank Balance
    The correct answer is Added to Bank Balance. Key Points - Deposit in transit = deposits recorded in the company's books but not yet processed by the bank. - In bank reconciliation, these are ADDED to the bank balance to reconcile with the b
11. Q41: What type of cheques is that which is issued by a firm but not yet presented to the bank?
    Answer: B — Outstanding cheques
    The correct answer is Outstanding cheques. Key Points - Outstanding cheques (also called unpresented cheques) are cheques issued/written by a firm but not yet presented to or cleared by the bank. Additional Information - Outstanding (unpres
12. Q42: The Public Financial Management System (PFMS) was earlier known as
    Answer: A — Central Plan Schemes Monitoring System (CPSMS)
    The correct answer is Central Plan Schemes Monitoring System (CPSMS). Key Points - PFMS (Public Financial Management System) was earlier known as the Central Plan Schemes Monitoring System (CPSMS). - It was rebranded to PFMS to expand its s
13. Q43: Statement of financial position produced from incomplete accounting record is commonly known as
    Answer: B — Statement of affairs
    The correct answer is Statement of affairs. Key Points - When accounts are prepared from incomplete records (single-entry or partial records), the statement showing assets, liabilities and net worth is called a "Statement of Affairs&qu
14. Q44: What happens when interest on drawings is charged to partner?
    Answer: C — Debited to partner''s capital a/c
    The correct answer is Debited to partner''s capital a/c. Key Points - Interest on drawings is charged to the partner as a penalty for withdrawing funds. - It is DEBITED to the partner's Capital Account (reducing their capital) and credited
15. Q45: M and N are two partners sharing profit and losses in 3:2 ratio. They admit P as a new partner with 1/5 share. What will be the new profit-sharing ratio?
    Answer: B — 12:8:5
    The correct answer is 12:8:5. Key Points - M:N = 3:2. Old total = 5 parts. - P gets 1/5. Remaining = 4/5. M's new share = (3/5)×(4/5) = 12/25. N's new share = (2/5)×(4/5) = 8/25. P's share = 5/25. New ratio = 12:8:5. Additional Information
16. Q46: The method of transferring items from a journal into their respective ledger accounts or journals is known as:
    Answer: D — Posting
    The correct answer is Posting. Key Points - Posting is the process of transferring entries from the journal (book of original entry) to the respective ledger accounts. - It is the second step after journalising in the accounting cycle. Addi
17. Q47: When audit is undertaken to check the financial controls and irregularities in the organization, it is which type of audit?
    Answer: C — Internal audit
    The correct answer is Internal audit. Key Points - Internal audit is conducted by an organisation's own staff to check financial controls, detect irregularities, and ensure compliance with internal policies. - It differs from statutory (ext
18. Q48: Current Ratio =
    Answer: A — Current assets / Current liabilities
    The correct answer is Current assets / Current liabilities. Key Points - Current Ratio = Current Assets ÷ Current Liabilities. - It measures short-term liquidity — a ratio ≥2:1 is generally considered healthy. Additional Information - The c
19. Q49: A bank pass book is a copy of
    Answer: C — The customer account in the bank''s ledger
    The correct answer is The customer account in the bank''s ledger. Key Points - A bank passbook is a copy of the customer's account as maintained in the bank's ledger. - It shows all transactions from the bank's perspective of the customer's
20. Q50: Trial balance helps to check the accuracy of the:
    Answer: B — Ledger
    The correct answer is Ledger. Key Points - The Trial Balance checks the arithmetic accuracy of the Ledger by verifying that total debits equal total credits across all ledger accounts. Additional Information - The trial balance proves only
21. Q51: Which of the following entities generally prepare their books of accounts under single entry system?
    Answer: B — Sole traders
    The correct answer is Sole traders. Key Points - Sole traders and small businesses typically maintain books under the single-entry system due to its simplicity. - Joint-stock companies, government bodies, and NGOs generally use double-entry
22. Q52: GST is a consumption of goods and service tax based on
    Answer: D — Destination
    The correct answer is Destination. Key Points - GST (Goods and Services Tax) is a destination-based consumption tax — the tax revenue goes to the state where the goods/services are consumed, not where they are produced. Additional Informati
23. Q53: What does financial leverage measure?
    Answer: C — The sensibility of EPS w.r.t % change in the EBIT level
    The correct answer is The sensibility of EPS w.r.t % change in the EBIT level. Key Points - Financial leverage measures the sensitivity of EPS (Earnings Per Share) with respect to a percentage change in EBIT (Earnings Before Interest and Ta
24. Q54: Finance Bill becomes the Finance Act when it is passed by
    Answer: D — Both House of Parliament and signed by Prime Minister
    The correct answer is Both House of Parliament and signed by Prime Minister. Key Points - This question was officially deleted/cancelled from the paper. - No explanation applicable.
25. Q55: Income which accrue or arise outside India & also received outside India is taxable in case of
    Answer: A — Resident and Ordinary Resident
    The correct answer is Resident and Ordinary Resident. Key Points - Income accrued AND received outside India is taxable ONLY for Resident and Ordinarily Resident (ROR) taxpayers. - RNOR and Non-Residents are not taxed on such foreign income
26. Q56: Which of the following is/are included in definition of ''Goods'' as defined under section 2(52) of the CGST Act, 2017?
    Answer: B — Actionable claim
    The correct answer is Actionable claim. Key Points - "Goods" under Section 2(52) of the CGST Act, 2017 includes actionable claims. - However, Money, Securities, and immovable property are specifically excluded from the definition
27. Q57: Amount payable at the time of closure or opting out of National Pension Scheme referred to in section 80CCD shall be exempt to the extent of total amount payable:
    Answer: C — 40%
    The correct answer is 40%. Key Points - Under Section 80CCD, when a subscriber closes or opts out of the National Pension Scheme, 40% of the total corpus/amount payable is exempt from tax. - The remaining 60% is taxable. Additional Informat
28. Q58: Goodwill of a firm of X and Y is valued at Rs. 30,000. It is appearing in the books at Rs. 12,000. Z is admitted for 1/4 share. What amount is he supposed to bring for goodwill?
    Answer: B — Rs. 4,500
    The correct answer is Rs. 4,500. Key Points - Z is admitted for 1/4 share. - Hidden goodwill = 30,000 − 12,000 = 18,000. - Z's contribution for hidden goodwill = (1/4) × 18,000 = Rs. 4,500. Additional Information - Hidden goodwill arises wh
29. Q59: Assertion (A): If the interest is payable outside India, tax must be deducted at source. Reason (R): If tax has not been deducted at source, the amount paid as interest will not be allowed as a deduct
    Answer: A — Both (A) and (R) are correct and (R) is the correct explanation of (A).
    The correct answer is Both (A) and (R) are correct and (R) is the correct explanation of (A).. Key Points - Both the Assertion (TDS on interest payable outside India is mandatory) and the Reason (non-deduction disallows the interest as a bu
30. Q60: From the following information, find out the number of units that must be sold by the firm to earn profit of Rs. 1,80,000 per year. Sales price: Rs. 25 per unit; Variable manufacturing costs: Rs. 12 p
    Answer: C — 98,000 units
    The correct answer is 98,000 units. Key Points - Contribution per unit = SP − Variable cost = 25 − (12+3) = Rs. 10. Fixed costs = 5,00,000+3,00,000 = 8,00,000. - Required units = (8,00,000+1,80,000)/10 = 9,80,000/10 = 98,000 units. Addition

General English — Solved Questions

1. Q61: A snake in the grass
   Answer: C — Unrecognizable danger
   The correct answer is Unrecognizable danger. Key Points - "A snake in the grass" is an idiom meaning an unrecognised or hidden danger — a threat that lurks unseen. - It does not mean a secret enemy or unreliable person specificall
2. Q62: Synonym of: ADMONISH
   Answer: A — Threaten
   The correct answer is Threaten. Key Points - ADMONISH means to warn or reprimand firmly. - Among the options, THREATEN is the closest synonym in the sense of warning/cautioning with authority. Additional Information - Admonish means to warn
3. Q63: Antonym of: AGONY
   Answer: C — Ecstasy
   The correct answer is Ecstasy. Key Points - AGONY means extreme suffering. - Its antonym (opposite) is ECSTASY — a state of extreme happiness or delight. - Both Pleasure and Bliss are also opposites but Ecstasy is the strongest antonym. Add
4. Q64: Rearrange the jumbled phrases in meaningful sequence: 1. Are free from 2. Grow abundantly 3. Low plants 4. Tundra region 5. During the short summer 6. Like mosses and lichens 7. And 8. Ice
   Answer: B — 4, 1, 8, 5, 7, 3, 6, 2
   The correct answer is 4, 1, 8, 5, 7, 3, 6, 2. Key Points - Correct rearrangement: "Tundra region(4) are free from(1) ice(8); during the short summer(5) and(7) low plants(3) like mosses and lichens(6) grow abundantly(2)." Order: 4-
5. Q65: Insert proper preposition: He hinted some loss of treasure.
   Answer: D — at
   The correct answer is at. Key Points - "Hinted AT" is the correct collocation. - One hints AT something — suggests it indirectly. - "Hinted for/with/of" are all incorrect. Additional Information - Hint at is the fixed co
6. Q66: Choose the correct option: The boys were playing cricket.
   Answer: D — Cricket was being played by the boys.
   The correct answer is Cricket was being played by the boys.. Key Points - Active: "The boys were playing cricket." → Passive: "Cricket was being played by the boys." Past continuous active converts to past continuous pas
7. Q67: Fill in the blanks with the suitable article: ''The Sun rises in the east and sets in west.''
   Answer: C — the
   The correct answer is the. Key Points - The Sun rises in the east and sets in "the" west — specific, unique directions take the definite article "the." Additional Information - The is the definite article, used for somet
8. Q68: Choose the correct option: ''If I had left early like every one else did, I sitting here, now listening to all this rubbish.''
   Answer: C — wouldn''t be
   The correct answer is wouldn''t be. Key Points - "If I had left early... - I wouldn't be sitting here now." This is a mixed conditional (past perfect in if-clause, present conditional in main clause). - "Wouldn't be" is
9. Q69: Pick out the clause in the following sentence: ''Neha played when evening came.''
   Answer: B — When Evening Came
   The correct answer is When Evening Came. Key Points - "When evening came" is the subordinate clause (adverbial clause of time) in the sentence "Neha played when evening came." Additional Information - A clause has its ow
10. Q70: He said to us, ''Why are you all sitting about there doing nothing?'' — choose reported speech option
    Answer: C — He asked us why we were all sitting about there doing nothing.
    The correct answer is He asked us why we were all sitting about there doing nothing.. Key Points - Reported speech: "Why are you all sitting...?" → He asked us WHY WE WERE ALL sitting about there doing nothing. - (Tense shift: are

Statistics — Solved Questions

1. Q71: Secondary data is primarily sourced from:
   Answer: B — Publicly available databases
   The correct answer is Publicly available databases. Key Points - Secondary data is data that has already been collected and published by others — sourced from publicly available databases, published reports, journals, government records, et
2. Q72: What is an example of primary data collection method?
   Answer: D — Conducting interviews and surveys
   The correct answer is Conducting interviews and surveys. Key Points - Primary data is first-hand data collected directly for a specific research purpose. - Conducting interviews and surveys is the classic example of primary data collection.
3. Q73: Consider the following statements regarding questionnaire preparation: a. Questionnaires collect data by asking people to respond to different set of questions. b. The validity and reliability of the
   Answer: D — b and d
   The correct answer is b and d. Key Points - Correct statements about questionnaire design: a (questionnaires collect data through questions) ✓, b (validity depends on question design) ✓, d (wording must be considered) ✓. - Statement c is wr
4. Q74: Which of the following statement regarding tabulation is FALSE?
   Answer: D — Tabulation facilitates comparison between rows and not columns.
   The correct answer is Tabulation facilitates comparison between rows and not columns.. Key Points - The FALSE statement is D: "Tabulation facilitates comparison between rows and not columns." Tabulation facilitates comparison BOTH
5. Q75: Eight randomly selected college students were asked the number of hours they slept the previous night. The resulting data values are 4, 8, 7, 5, 3, 7, 7, 3. Arrange the following values in decreasing
   Answer: C — d, c, b, a
   The correct answer is d, c, b, a. Key Points - Data: 4,8,7,5,3,7,7,3. Mean=(44/8)=5.5. Sorted: 3,3,4,5,7,7,7,8; Median=(5+7)/2=6. Mode=7. Sample size=8. Decreasing order: d(8) c(7) b(6) a(5.5). Order: d, c, b, a. Additional Information - Th
6. Q76: Consider the following statements regarding probabilities: P: Probabilities can never add up to more than one. Q: Probabilities of mutually exclusive events always add up to one. R: Probabilities can
   Answer: B — S only
   The correct answer is S only. Key Points - Among the four statements: P (probabilities never exceed 1 for individual events) is context-dependent; Q is false (mutually exclusive events don't always sum to 1 unless also exhaustive); R is fal
7. Q77: In a class of 100 students, every student must pick exactly one sport to play. 28 students pick Football, 27 students pick Kho-Kho, 33 students pick volleyball and 12 students pick cricket. 13 boys pl
   Answer: D — a-3, b-1, c-2, d-5
   The correct answer is a-3, b-1, c-2, d-5. Key Points - From given data: Boys Kho-Kho = 27−13(girls)=14, Total boys=60, Girls cricket=2 (derived from total girl distribution), Boys cricket=12−2=10. Match: a-3(14), b-1(2), c-2(10), d-5(60). A
8. Q78: An economist estimated that a commodity Y had a price index of 10, calculated for 1993 with base year of 1990, and a quantity index of 0.5 when calculated for 1990 with base year taken to be 1993. Wha
   Answer: C — 20
   The correct answer is 20. Key Points - Price index for 1993 (base 1990) = 10 means P₁₉₉₃/P₁₉₉₀=10. Quantity index of 1990 (base 1993) = 0.5 means Q₁₉₉₀/Q₁₉₉₃=0.5, so Q₁₉₉₃/Q₁₉₉₀=2. Fisher Value Index = Price Index × Quantity Index = 10 × 2
9. Q79: One of the features of the census is:
   Answer: B — Simultaneity
   The correct answer is Simultaneity. Key Points - Simultaneity is a key feature of a census — all data is collected at the same reference point in time across the entire population. - This distinguishes census from a rolling survey. Addition
10. Q80: Consider the following statements regarding Measures of Mortality: a) Gross Reproduction Rate b) Age-Specific Fertility Rate c) Net Reproduction Rate d) Maternal Mortality Rate 1. Reduces the reproduc
    Answer: A — a-5, b-3, c-2, d-1
    The correct answer is a-5, b-3, c-2, d-1. Key Points - Gross Reproduction Rate = daughters born over a lifetime(5). - Age-Specific Fertility Rate = modal value between ages 20-25(3). - Net Reproduction Rate = affected by mortality(2). - Mat

Mathematics — Solved Questions

1. Q81: The interest on Rs. 54,000 loan for nine months at 8% interest per year is
   Answer: C — 3240
   The correct answer is 3240. Key Points - Simple Interest = (P × R × T)/100 = (54,000 × 8 × 9/12)/100 = (54,000 × 8 × 0.75)/100 = 3,24,000/100 = Rs. 3,240. Additional Information - Simple interest = PRT/100, with time always expressed in yea
2. Q82: Tom and Jerry went to a restaurant for dinner. Tom ordered 2 hamburgers and 1 soft drink, totalling Rs. 70. Jerry ordered 1 hamburger and 2 soft drinks, totalling Rs. 50. Then the cost of one hamburge
   Answer: B — Hamburger – Rs. 30, Soft Drink – Rs. 10
   The correct answer is Hamburger – Rs. 30, Soft Drink – Rs. 10. Key Points - Let H=hamburger price, S=soft drink. - 2H+S=70 and H+2S=50. Subtracting: H−S=20. Adding to H+2S=50: 2H+S=70. Solving: H=30, S=10. Additional Information - Two unkno
3. Q83: Consider the following statements: a. The number of ways to arrange the letters of the word ''PEPPER'' is 60. b. In a group of 20 people, the number of ways to select a committee of 3 members where th
   Answer: C — a and b
   The correct answer is a and b. Key Points - a: PEPPER arrangements = 6!/(3!×2!×1!) = 720/12 = 60 ✓. b: C(20,3) for committee of 3 from 20 ✓. c: (2+x)³ = 8+12x+6x²+x³ (not 6x+12x²) ✗. d: 6 people in a row = 6!=720, not 360 ✗. - Statements a
4. Q84: Consider the following statements: a. The limit of (x² - 1)/(x - 1) as x→1 is 0. b. If f(x) = 1/x, then the derivative of f(x) with respect to x is 1/x². c. The limit of (eˣ - 1)/x as x→0 is 1. d. The
   Answer: D — c and d
   The correct answer is c and d. Key Points - a: lim(x²−1)/(x−1)=lim(x+1)=2 (not 0) ✗. b: d/dx(1/x) = −1/x² (not +1/x²) ✗. c: lim(eˣ−1)/x as x→0 = 1 ✓. d: Derivative definition = limh→0[f(x+h)−f(x)]/h ✓. - Statements c and d are correct. Addi
5. Q85: Let A = x ∈ R : |x| < 1 , B = x ∈ R : |x − 1| ≥ 1 and A ∪ B = R \ D. Then the set D is
   Answer: A — x ∈ R : 1 ≤ x < 2
   The correct answer is x ∈ R : 1 ≤ x < 2 . Key Points - A=(−1,1), B=(−∞,0]∪[2,∞). A∪B=(−∞,1)∪[2,∞). - D = R\(A∪B) = x: 1≤x<2. - The complement of the union excludes (−∞,1) and [2,∞), leaving [1,2). Additional Information - Modulus ineq
6. Q86: Consider the following pairs: a. F = (x,y) ∈ R×R : x² + y = 2 b. F = (x,y) ∈ R×R : x² + y² = 25 c. F = (x,y) ∈ R×R : y = 2x + 1 d. F = (x,y) ∈ R×R : y = x² Match with: 1. F∘F = (x,z) : z = 4x + 3 2. F
   Answer: D — a-4, b-5, c-1, d-2
   The correct answer is a-4, b-5, c-1, d-2. Key Points - For F=(x,y):y=2x+1: composing gives z=4x+3 (option 1) ✓. - For F=(x,y):x²+y²=25: circle, fails vertical line test → not a function (option 5) ✓. - For F=(x,y):y=x²: increasing on (0,∞)
7. Q87: Consider the following pairs: a. Square matrix has two identical rows b. 3×3 Identity matrix c. 3×3 diagonal matrix with diagonal entries 1, 2 and 3 d. P and Q are two 3×3 matrices with det(P) = 2 and
   Answer: A — a-3, b-1, c-4, d-5
   The correct answer is a-3, b-1, c-4, d-5. Key Points - a. Identical rows → det=0 (option 3) ✓. b. 3×3 Identity matrix → det=1 (option 1) ✓. c. Diagonal entries 1,2,3 → det=1×2×3=6 (option 4) ✓. d. det(PQ^T)=det(P)×det(Q)=2×4=8 (option 5) ✓.
8. Q88: Arrange the following events in increasing order of probability: a. Picking a diamond from a well-shuffled deck of 52 playing cards. b. Drawing a King from a standard deck of 52 cards. c. Rolling a nu
   Answer: C — b, a, d, c
   The correct answer is b, a, d, c. Key Points - Probabilities: b=King=4/52≈0.077, a=Diamond=13/52=0.25, d=Heads=0.5, c=rolling 1-6=1 (certain). - Increasing order: b < a < d < c. Additional Information - Probability is favourable ou
9. Q89: The area of the triangle determined by the three points A(1,2,3), B(3,2,1), and C(2,4,5) is
   Answer: D — √29
   The correct answer is √29. Key Points - Vectors AB=(2,0,−2), AC=(1,2,2). - Cross product AB×AC=(4,−6,4). |AB×AC|=√(16+36+16)=√68=2√17. Area=(1/2)×2√17=√17 ≈ 4.12. Per the official answer key: √29. Additional Information - The area of a tria
10. Q90: The unit vector having the opposite direction of the vector (1, −1) is
    Answer: B — (-1/√2)(1, −1)
    The correct answer is (-1/√2)(1, −1). Key Points - Vector (1,−1) has magnitude √2. Unit vector in same direction = (1/√2)(1,−1). - The OPPOSITE direction unit vector = (−1/√2)(1,−1). Additional Information - A unit vector is a vector divide

General Economics — Solved Questions

1. Q91: Which of the below statement is correct?
   Answer: D — When economists study a market''s price, their main goal is to figure out why the price is what it is and how it might change.
   The correct answer is When economists study a market''s price, their main goal is to figure out why the price is what it is and how it might change.. Key Points - When economists study a market price, their primary goal is to understand why
2. Q92: What is the meaning of a ''Mixed Economy''?
   Answer: B — Both the public and private sectors are involved
   The correct answer is Both the public and private sectors are involved. Key Points - A Mixed Economy combines both public sector (government ownership and planning) and private sector (market-driven) activities. - India is an example of a m
3. Q93: Which of the following is the relation that the law of demand defines?
   Answer: B — Price and quantity of a commodity
   The correct answer is Price and quantity of a commodity. Key Points - The Law of Demand defines the inverse relationship between the price of a commodity and the quantity demanded — when price rises, quantity demanded falls, ceteris paribus
4. Q94: What is Gross Domestic Product?
   Answer: D — The monetary value of all finished goods and services made within a country during a specific period.
   The correct answer is The monetary value of all finished goods and services made within a country during a specific period.. Key Points - GDP is the monetary value of all finished goods and services produced within a country's borders durin
5. Q95: ''Agreement on Technical Barriers to Trade (TBT)'' is related with which institution?
   Answer: C — World Trade Organization
   The correct answer is World Trade Organization. Key Points - The Agreement on Technical Barriers to Trade (TBT) is a WTO agreement that ensures technical regulations, standards, and conformity assessment procedures do not create unnecessary
6. Q96: Commercial Paper (CP) is an unsecured money market instrument issued in the form of a
   Answer: D — Promissory Note
   The correct answer is Promissory Note. Key Points - Commercial Paper (CP) is a short-term, unsecured money market instrument issued in the form of a Promissory Note by creditworthy corporations to raise funds directly from the market. Addit
7. Q97: Bank rate is the rate at which the RBI extends credit to the:
   Answer: C — Commercial Banks
   The correct answer is Commercial Banks. Key Points - The Bank Rate is the rate at which the Reserve Bank of India (RBI) extends credit to commercial banks by rediscounting their eligible bills of exchange. - It is a long-term monetary polic
8. Q98: Which five year plan of India was based on Mahalanobis model?
   Answer: B — Second
   The correct answer is Second. Key Points - India's Second Five Year Plan (1956–61), drafted by P.C. Mahalanobis, was based on the Mahalanobis model which emphasised heavy industrialisation and the development of capital goods industries. Ad
9. Q99: Which is not one of the four main factors of production?
   Answer: C — Manufacturing
   The correct answer is Manufacturing. Key Points - The four classic factors of production are: Land, Labour, Capital, and Enterprise (Entrepreneurship). - Manufacturing is a process/activity, not a factor of production. Additional Informatio
10. Q100: What does the Lorenz curve represent?
    Answer: C — Income distribution
    The correct answer is Income distribution. Key Points - The Lorenz Curve is a graphical representation of income (or wealth) distribution in a society. - The further it bows from the line of equality, the greater the inequality (measured by

Knowledge of Computers — Solved Questions

1. Q111: Which of the following memory is used for storing software that does not need updates?
   Answer: B — ROM
   The correct answer is ROM. Key Points - ROM (Read-Only Memory) is used to store firmware — software permanently programmed into hardware that does not need frequent updates (e.g., BIOS). - Flash memory is used for firmware that needs occasi
2. Q112: Which of the following is an antivirus?
   Answer: D — Norton
   The correct answer is Norton. Key Points - Norton (Norton Antivirus) is an antivirus software used to detect and remove malware. - Trojan Horse, Worms, and Macro Virus are all types of malicious software (malware), not antivirus programs. A
3. Q113: The term FLOSS is associated with
   Answer: C — Open source software
   The correct answer is Open source software. Key Points - FLOSS stands for Free/Libre and Open Source Software. - It refers to software whose source code is freely available, can be modified, and redistributed. - Examples include Linux, Fire
4. Q114: Daisy wheel printer is what type of printer?
   Answer: B — Impact
   The correct answer is Impact. Key Points - A Daisy Wheel Printer is an impact printer — it works by pressing a wheel with embossed characters against an ink ribbon onto paper, similar to a typewriter mechanism. Additional Information - A da
5. Q115: Which of the following cloud storage service is owned by Microsoft?
   Answer: B — One drive
   The correct answer is One drive. Key Points - OneDrive is Microsoft's cloud storage service. iCloud is Apple's, Google Drive is Google's. Floppy drive is a legacy physical storage medium, not a cloud service. Additional Information - OneDri
6. Q116: Storage of firmware is .
   Answer: D — ROM
   The correct answer is ROM. Key Points - Firmware is stored in ROM (Read-Only Memory) or Flash memory. - ROM is non-volatile and retains data without power. - Firmware in ROM does not change during normal device operation. Additional Informa
7. Q117: In IT Act 2000, which section deals with the punishment for cyber terrorism?
   Answer: C — 66 (F)
   The correct answer is 66 (F). Key Points - Section 66F of the IT Act, 2000 deals with cyber terrorism — acts that threaten the unity, integrity, security or sovereignty of India through computer systems or networks. Additional Information -
8. Q118: Digital signature service that has been launched on Aadhar platform is called .
   Answer: B — eSign Desk
   The correct answer is eSign Desk. Key Points - eSign is the digital signature service launched on the Aadhaar platform by the Government of India. - It allows citizens to digitally sign documents using their Aadhaar-based OTP or biometric a
9. Q119: What does ''Smart Governance'' involve?
   Answer: B — Integrating IT to improve service delivery and decision-making
   The correct answer is Integrating IT to improve service delivery and decision-making. Key Points - Smart Governance involves the use of information technology to streamline governance processes, improve service delivery to citizens, enhance
10. Q120: The ''UMANG'' app allows citizens to access:
    Answer: C — Government services and information
    The correct answer is Government services and information. Key Points - UMANG (Unified Mobile Application for New-age Governance) is a single platform that allows Indian citizens to access a wide range of Central and State Government servic

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