Statewise Prepration
Govt. Examwise MCQ
2309+ MCQ Questions in english हिन्दी
Find the next term: 2A, 4C, 6E, 8G, ?
Numbers increase by 2: 2, 4, 6, 8 → next is 10. Letters: A, C, E, G → skip 1 each time (A + 2 = C, +2 = E...) → next is I.
Statements: All pens are books. Some books are chairs. Conclusions: I. Some pens are chairs. II. All books are pens.
From the statements, we cannot deduce that some pens are chairs or that all books are pens. Both conclusions go beyond the given statements.
12. If 2 = 5, 3 = 10, 4 = 17, then 5 = ?
26 Explanation: Pattern is: n² + 1 → 2² + 1 = 4 + 1 = 5 3² + 1 = 9 + 1 = 10 4² + 1 = 16 + 1 = 17 So, 5² + 1 = 25 + 1 = 26.
Find the odd one out: 36, 49, 64, 81, 90
All numbers except 90 are perfect squares: 6² = 36, 7² = 49, 8² = 64, 9² = 81. 90 is not a perfect square, hence the odd one.
What is the default file extension of MS Word 2016 documents?
Since Word 2007, the default extension is .docx (XML-based).
Which document is issued when goods are returned to the supplier?
A Debit Note is sent to the supplier when goods purchased are returned.
In accounting, drawings are always:
Drawings reduce capital, so it's debited.
Cash withdrawn from bank is entered in:
Cash increases (Debit), Bank decreases (Credit).
Which is not a branch of accounting?
Political Accounting is not a recognized branch of accounting.
Which of the following is a fictitious asset?
Fictitious assets have no physical existence, like preliminary expenses.
Amount owed by the business to outsiders is:
Liabilities are dues payable to third parties (e.g., creditors, loans).
Which account is not shown in Balance Sheet?
Sales appears in Profit & Loss A/c, not Balance Sheet.
Which of these has a debit balance?
Rent Paid is an expense, so it has a debit balance.
Cash deposited into bank is:
This is a contra entry – one asset increases, another decreases.
Trade Discount is:
Trade Discount is a reduction before sale is recorded – it’s not entered in books.
Which concept assumes that business will continue indefinitely?
Going Concern means business is expected to operate for a long time.
. The accounting cycle begins with:
Journal Entry is the first step in the accounting process.
. Which of these is not a current asset?
Machinery is a fixed asset, not current.
Suspense account is opened when:
Temporary account used to match trial balance.
If salary is outstanding, it is:
Outstanding expenses are liabilities – they are due but unpaid.
Which of the following is a capital receipt?
Capital receipt = not regular income, but long-term source like loans.
Income & Expenditure Account is prepared by:
Non-trading organizations use Income & Expenditure A/c instead of P&L.
. The credit balance in Passbook indicates:
Bank Passbook Credit = more balance in your favor.
GST is a type of:
GST (Goods & Services Tax) is an indirect tax.
Ledger Folio is:
Ledger Folio (L.F.) column refers to page no. in Ledger.
When goods are sold on credit, it affects:
Credit Sale: Debtors (Dr), Sales (Cr)
Drawing means:
Drawing = cash or goods taken by owner for personal use.
What type of account is 'Loan Taken'?
Loans taken are liabilities payable in future.