Showing posts with label Practice paper. Show all posts
Showing posts with label Practice paper. Show all posts

Tuesday, May 17, 2011

Accounts Practice paper Model test B.Com. standard for Jr. Accountant in SAI

Accounts Practice paper Model test B.Com. standard for Jr. Accountant in SAI
Sports Authority of India (SAI), Jr Accounts Jobs Accounts practice test
Accounts objective Questions of BCOM Standard
1. Franking Machine is a—
(A) Duplicating machine
(B) Dictating machine
(C) Calculating machine
(D) Mailing machine
Ans. (D)
2. Given: Current Ratio = 3: 1
Quick Ratio = 1:1
Current Liabilities = Rs. 30, 000
What is the value of stock in trade?
(A) Rs. 45,000
(B) Rs. 60,000
(C) Rs. 90,000
(D) Rs. 50,000
Ans. (B)
3. When a supervisor is re-designated as section officer under the need hierarchy theory of motivation, it satisfied—
(A) Social needs
(B) Esteem needs
(C) Self- actualisation needs
(D) Economic needs
Ans. (B)
4. Principle of indemnity does not apply to—
(A) Life insurance
(B) Fire insurance
(C) Marine insurance
(D) Theft insurance
Ans. (A)
5. Cash sales are recorded in—
(A) Cash Book
(B) Sales Book
(C) Journal
(D) Ledger
Ans. (A)
6. Which one of the following is not a capital market instrument?
(A) Debentures
(B) Shares
(C) Public Sector Bonds
(D) Treasury Bills
Ans. (C)
7. Fixed Cost is known as—
(A) Special cost
(B) Direct cost
(C) Prime cost
(D) Overhead cost
Ans. (D)
8. Demand for electricity is—
(A) Inelastic
(B) Elastic
(C) Less elastic
(D) None of the above
Ans. (B)
9. The second largest agro-based industry in India is—
(A) Sugar industry
(B) Textile industry
(C) Food processing industry
(D) Poultry
Ans. (A)
10. Which of the following banks is known as a ‘lender of last resort’?
Ans. (B)
11. The primary objective of India’s monetary policy has been—
(A) Maintenance of price stability
(B) Granting more autonomy to the RBI
(C) Purchasing and selling of Govt. securities
(D) Financing unlimited deficit of the Central Govt.
Ans. (A)
12. Which of the following has always remained in focus as the main objective of India’s Five Year Plans?
(A) Poverty
(B) Removal of unemployment
(C) Economic growth
(D) Reduction in income inequities
Ans. (C)
13. Finance Commission is constituted every—
(A) Three years
(B) Six years
(C) Four years
(D) Five years
Ans. (D)
14. Which of the following is not a method of calculating national income?
(A) Income method
(B) Export-Import method
(C) Production method
(D) Expenditure method
Ans. (B)
15. Trade Credit is source of—
(A) Short-term finance
(B) Medium-term finance
(C) Long-term finance
(D) None of the above
Ans. (A)
16. Fiscal Policy is related to—
(A) Issue of currency
(B) Credit creation
(C) Public revenue and expenditure
(D) All of the above
Ans. (C)
17. SIDO is related to the development of—
(A) Small industries
(B) Soap industries
(C) Software industry
(D) Sugar industry
Ans. (A)
18. The world’s largest private employer is—
(A) Ford Motors
(B) Suzuki
(C) General Motors
(D) General Electric
Ans. (A)
19. ‘Street’ is a motorcycle brand of ?
(A) Escorts Ltd.
(B) Bajaj Auto
(C) Hero Honda Motors
(D) TVS Suzuki
Ans. (C)
20. The word ‘MODVAT’ is associated with—
(A) Medical Science
(B) Judiciary
(C) Banking
(D) Taxation
Ans. (D)
21. Fishing has been classified as—
(A) Extractive industry
(B) Genetic industry
(C) Manufacturing industry
(D) None of these
Ans. (A)
22. Which of the following is the top administrative organ of the company?
(A) Shareholders
(B) Managing Director
(C) General Manager
(D) Board of Directors
Ans. (D)
23. The founder of modern scientific management is—
(A) Henry Fayol
(B) McFarland
(C) F. W. Taylor
(D) Dickinson
Ans. (C)
24. The importer can not take delivery of goods unless he produces the—
(A) Bill of Sight
(B) Bill of Lading
(C) Shipping Bill
(D) Certificate of Origin
Ans. (B)
25. A statutory meeting requires a notice of at least—
(A) 7 days
(B) 4days
(C) 21 days
(D) 30 days
Ans. (C)
26. In which method amount of depreciation decreases every year—
(A) Straight line method
(B) Sum of years digit method
(C) Annuity method
(D) Sinking fund method
Ans. (B)
27. Under the Companies Act, a company must have—
(A) Board of Directors
(B) Managing Director
(C) Manager
(D) All of these
Ans. (A)
28. The most important clause in the Memorandum of Association of a company is—
(A) Name Clause
(B) Objects Clause
(C) Registered Office Clause
(D) Liability Clause
Ans. (B)
29. Trading A/c is a—
(A) Personal A/c
(B) Real A/c
(D) All of the above
(C) Nominal A/c
Ans. (C)
30. Working of a Stock Exchange is governed by—
(A) Govt. of India
(B) Controller of Capital Issue
(C) Governing Board of that Stock Exchange
(D) Finance Minister
Ans. (C)
31. Internal audit helps in—
(A) Internal check
(B) Audit in depth
(C) Statutory audit
(D) Internal control
Ans. (D)
32. Day-today cash transactions of a club are recorded in—
(A) Receipts and Payments A/c
(B) Income and Expenditure A/c
(C) Cash Book
(D) Journal
Ans. (B)
33. An entry of Rs, 320 has been debited to Rajesh’s account, as Rs. 230. It is an error of—
(A) Commission
(B) Omission
(C) Principle
(D) None of these
Ans. (A)
34. An expense of Rs. 200 on cartage of a new machine purchased should be debited to—
(A) Cash A/c
(B) Machine Ale
(C) Cartage A/c
(D) None of these
Ans. (B)
35. A customer’s cheque returned dishonoured is recorded in—
(A) Purchase Return Book
(B) Sales Return Book
(C) Cash Book
(D) Journal
Ans. (C)
36. Machinery purchased on account is recorded in—
(A) Purchase Book
(B) Cash Book
(C) Journal
(D) Ledger
Ans. (B)
37. Prepaid Insurance Account is—
(A) An expense
(B) A revenue
(C) An asset
(D)) None of the above
Ans. (C)
38. The credit balance in the bank account is—
(A) An asset
(B) A liability
(C) A capital
(D) A revenue
Ans. (A)
39. Stock Exchange deals with—
(A) Second hand securities
(B) Issue of equity shares
(C) Issue of preference shares
(D) Issue of debentures
Ans. (A)
40. A Public Corporation is created by—
(A) Ministry of Finance
(B) Ministry of Industry
(C) Special Act of Parliament
(D)) Ministry of Corporation
Ans. (C)
41. Chamber of Commerce is a form of—
(A) Trade Association
(B) Federation
(C) Merger
(D) Consolidation
Ans. (A)
42. Experts or specialists are attached to managers in—
(A) Line Organisation
(B) Line and Staff Organisation
(C) Functional Organisation
(D) None of these
Ans. (B)
43. When dividend is declared, it must be paid within—
(A) 30 days
(C) 45 days
(B) 42 days
(D) 60 days
Ans. (A)
44. Management is—
(A) An Art
(B) A Science
(C) An Art as well as a Science
(D) None of these
Ans. (C)
45. ‘Esprit de corps’ principle of management states that—
(A) There is need for team-work
(B) Labour turnover should be minimised
(C) Discipline should be maintained
(D) There should be only one superior for each subordinate
Ans. (A)
46. Which theory of motivation assumes that average human being dislike work?
(A) Theory ‘X’
(B) Theory ‘Y’
(C) Maslow’s theory
(D) Equity theory
Ans. (A)
47. The most rigorous test of liquidity is—
(A) Current ratio
(B) Acid test ratio
(C) Stock turnover ratio
(D) Debtors turnover ratio
Ans. (B)
48. Which of the following is a Public corporation?
Ans. (C)
49. Which of the following assets does not depreciate?
(A) Machinery and equipments
(B) Patents
(C) Land
(D) Furniture
Ans. (C)
50. Of the following organisation, the easiest to wind up is the—
(A) Public Ltd. Company
(B) Multinational Corporation
(C) Private Ltd. Company
(D) Partnership Firm
Ans. (D)
51. The statutory meeting of a company is convened—
(A) Once in a year
(B) Once in the life time of the company
(C) Once in six months
(D) Once in three months
Ans. (B)
52. Secret reserves may be created by—
(A) Under-valuation of liabilities only
(B) Under-valuation of assets only
(C) Over-valuation of assets only
(D) Over-valuation of liabilities and under-valuation of assets
Ans. (D)
53. The current ratio of a firm is 2: 1. If it pays Rs. 5000 to it creditors, it will—
(A) Increase the current ratio
(B) Decrease the current ratio
(C) Increase working capital
(D) Neither increase nor decrease
Ans. (D)
54. E-commerce means—
(A) Economics Commerce
(B) Electronic Commerce
(C) Engineering Commerce
(D) Electrified Commerce
Ans. (B)
55. Which of the following is not a media of oral communication?
(A) T.V. Transmission
(B) Interview
(C) Questionnaire
(D) None of above
Ans. (D)
56. Which of the following is not the form of body language?
(A) Facial expression
(B) Eye contact
(C) Gestures
(D) Oral
Ans. (D)
57. “According to the principle of minimum sacrifice the total direct real burden on the tax-payers as a whole is as small as possible.”
(A) Dalton
(B) Musgrave
(C) Lindall
(D) Pigou
Ans. (A)
58. Density of population means—
(A) No. of person living in per sq. km.
(B) No. of person living in per km.
(C) No. of person living in each city
(D) No. of person living below poverty line
Ans. (A)
59. Ex-officio Chairman of Planning Commission is—
(A) President
(B) Prime Minister
(C) Agriculture Minister
(D) Finance Minister
Ans. (B)
60. Trade-tax is levied upon—
(A) Import of goods
(B) Export of goods
(C) Sale of goods
(D) Income of trader
Ans. (C)

sample paper Accountant Jobs

sample paper Accountant Jobs
Practice test For BCOM Jobs
Objective Solved Questions For Accounts Recruitment
1. Inventory is valued at lower of the cost or net realizable value on account of the accounting principle of—
(A) Realization
(B) Consistency
(C) Conservatism
(D) None of the above
Ans. (A)
2. In the period of rising prices, LIFO method may result in—
(A) Lowering the profit
(B) Raising the profit
(C) Raising the tax liability
(D) None of the above
Ans. (B)
3. Given
Total assets turnover 4
Net Profits 10%
Total Assets Rs. 50000
Net profit will be—
(A) Rs. 15000
(B) Rs. 10000
(C) Rs. 25000
(D) Rs.20000
Ans. (D)
4. A company auditor addresses his audit report to
(A) Board of directors
(B) Members
(C) Managing director
(D) Company secretary
Ans. (B)
5. Bonus shares means shares issued to—
(A) Workers
(B) Existing equity shareholders
(C) Preferential shareholders in lieu of dividend
(D) Debenture holders in lieu of interest
Ans. (B)
6. Which of the following does not call for physical verification?
(A) Stock
(B) Plant
(C) Loose tools
(D) Goodwill
Ans. (D)
7. Cash from operations is equal to—
(A) Net profit + increase in current assets
(B) Net profit + decrease in current liabilities
(C) Profit from operation ± Adjustment of increase and decrease in current assets and liabilities
(D) Fund from operation ± Adjustment of increase and decrease in current assets and current liabilities
Ans. (C)
8. Average profit of a firm is Rs. 9000 Firm’s capital is Rs. 60000 and normal return on business is expected at 10%. The goodwill by capitalization method will be-
(A) Rs. 30000
(B) Rs. 20000
(C) Rs. 25000
(D) Rs. 40000
Ans. (A)
9. Which of the following is not a current liability?
(A) Bank overdraft
(B) Redeemable debentures
(C) Account payable
(D) Provision for bad debts
Ans. (B)
10. Amount of under writing commission payable on the issue of debentures is limited to—
(A) 2%
(B) 2.5%
(C) 3%
(D) 5%
Ans. (B)
11. Which of the following acid test ratio can be said to be satisfactory?
(A) 2: 1
(C) 1: 1
(B) 1: 2
(D) None of these
Ans. (C)
12. The two factor theory of motivation was propounded by—
(A) Peter Drucker
(B) Herzberg
(C) McGregor
(D) Maslow
Ans. (B)
13. Which of the following leadership styles is most commonly found now days?
(A) Autocratic
(B) Democratic
(C) Free rein
(D) Participative
Ans. (B)
14. Deciding in advance what is to be done in future is called—
(A) Management
(B) Coordination
(C) Planning
(D) Decision-making
Ans. (C)
15. The organisation structure where there is direct vertical relationship is called—
(A) Line organisation
(B) Chain organisation
(C) Command organisation
(D) All the above
Ans. (D)
16. When managers devote their attention only to those events where results are highly deviated from normal; ft is called—
(A) Management by objective
(B) Management by exception
(C) Management by crisis
(D) Management by choice
Ans. (B)
17. Under delegation of authority—
(A) Authority is given to subordinates
(B) Authority flows from the top to bottom
(C) Delegator of authority is not received of accountability
(D) All the above happens
Ans. (D)
18. The process of determining by observation and study and reporting pertinent information relating to the nature of specific job is called—
(A) Job specification
(B) Job evaluation
(C) Job analysis
(D) Job description
Ans. (C)
19. In case of a private company—
(A) There is restriction on the right to transfer of shares
(B) The number of members is restricted
(C) Invitation to public for the subscription of shares is prohibited
(D) All of the above
Ans. (D)
20. A person at anyone time can not be DIRECT of more than—
(A) 1 Company
(B) 7 Companies
(C) 15 Companies
(D) 20 Companies
Ans. (C)
21. Certificate of commencement of business is not required by a—
(A) Public company
(B) Any type of company
(C) Private company
(D) Private company subsidiary to a public company
Ans. (C)
22. Henry Fayol is known for—
(A) Scientific management
(B) Rationalization
(C) Industrial psychology
(D) Principles of managements
Ans. (D)
23. The principle of unity of command implies—
(A) Unity of thought and action
(B) Unity amongst subordinates
(C) Instructions from staff authority
(D) Instructions from line authority
Ans. (D)
24. A company has equity capital of Rs. 200000. Preference capital of Rs. 100000, 12%
debentures of Rs. 100000, long term loan of Rs. 200000 and short term loan of Rs. 100000. The capital gearing ratio will be—
(A) 1:1
(B) 0.5: 1
(C) 0.4: 1
(D) None of the above
Ans. (C)
25. In case of a company, total assets less outside liabilities is called—
(A) Net working capital
(B) Gross working capital
(C) Deferred liabilities
(D) Net worth
Ans. (D)
26. If opening sales is Rs. 10000 purchases Rs. 30000 direct expenses Rs. 4000 and closing stock Rs. 5000 the costs of goods is sold would be—
(A) Rs. 39000
(B) Rs. 40000
(C) Rs.41000
(D) Rs. 44000
Ans. (A)
27. Premium on issue balance sheet as—
(A) An asset
(B) A liability
(C) An expense
(D) A revenue
Ans. (B)
28. Which of the following is known as ‘backbone of auditing’?
(A) Verification of assets
(B) Internal check
(C) Vouching
(D) Internal audit
Ans. (C)
29. The data obtained from a newspaper are—
(A) Primary data
(B) Secondary data
(C) Both (A) and (B)
(D) None of these
Ans. (B)
30. Sale of long term investments indicates—
(A) A change in current assets
(B) Application of funds
(C) Increase in working capital
(D) Source of funds
Ans. (D)
31. Net working capital refers to—
(A) Current assets
(B) Current assets minus current liabilities
(C) Equity share capital minus fixed assets
(D) Retired earnings.
Ans. (B)
32. If sales Rs. 6000 gross profit is 1/3 on cost, purchases are R. 4900 and the closing stock is Rs. 900, the opening stock will be—
(A) Rs.400
(B) Rs.500
(C) Rs. 1100
(D) Rs. 2000
Ans. (B)
33. The primary objective of audit is—
(A) Detection and prevention of frauds
(B) Detection and prevention of errors
(C) Detection of frauds and errors
(D) To ensure the final accounts and statements exhibit true and fair position of business
Ans. (D)
34. ‘An auditor is a watch dog and not a blood hound’. This was observed in case of— (A) London oil storage company
(B) Kingston cotton Mills Limited
(C) London General Bank
(D) Delightful Cigarette Company Ltd.
Ans. (B)
35. If two or more sugar mills combine together, it is known—
(A) Horizontal combination
(B) Vertical combination
(C) Lateral combination
(D) None of the above
Ans. (A)
36. Surrender value is related to—
(A) Marine insurance
(B) General insurance
(C) Life insurance
(D) Fire insurance
Ans. (C)
37. Over capitalization refer to—
(A) Excess of capital
(B) Excess rate of dividend payment, on shares
(C) Over estimation of rate of capitalization
(D) Raising more capital than is warranted by its earning power
Ans. (D)
38. Motivation refers to—
(A) Coordinate the people
(B) Guide the working people
(C) Terrorize the people
(D) Inducing people to work willing by
Ans. (D)
39. Which of the following is not a barrier in communication—
(A) Fear and distrust
(B) Affection
(C) Perception
(D) Noise
Ans. (B)
40. “Management is an art of getting things done through and with formally organized group.” This definition has been by—
(A) Peter Drucker
(B) Henry Fayol
(C) Harod Koontz
(D) F. W. Taylor
Ans. (C)
41. Foreign exchange for import of goods is sanctioned by—
(A) Exim Bank
(B) Reserve Bank of India
(C) State Bank
(D) Ministry of commerce
Ans. (B)
42. The cost of a machine having a span of life of 5 years is Rs. 10000. It has a scrap value of Rs. 1000. The amount of depreciation in the first year under the sum of year’s digit method will be—
(A) Rs. 1600
(B) Rs. 1800
(C) Rs. 2000
(D) Rs. 3000
Ans. (D)
43. Given:
Gross profit Rs. 60000
Gross profit ratio: 20%
Debtor’s velocity 2 months
The amount of debtors will be—
(A) Rs. 30000
(B) Rs. 50000
(C) Rs. 120000
(D) Rs.200000
Ans. (B)
44. Premium on issue of shares can be used for—
(A) Issue of Bonus shares
(B) Payment of Dividends
(C) Payment of operating expenses
(D) Redemption of debentures
Ans. (A)
45. If current ratio is 25, quick ratio (1)5 and net working capital Rs. 15000. This value of
inventory will be—
(A) Rs. 10000
(B) Rs. 15000
(C) Rs. 37500
(D) Rs. 52500
Ans. (A)
46. claimed dividend is shown on the liability side of the balance sheet under the heading—
(A) Revenue and surplus
(B) Provisions
(C) Current liabilities
(D) Miscellaneous items
Ans. (C)
47. Accounting standards in India are prescribed by—
(A) Company Law Board
(B) Institute of charted accountants of India
(C) Institute of coat and works accountants of India
(D) Indian standard Board
Ans. (B)
48. Which of the following is not correct —
(A) Purchase + Opening stock—Cost of goods sold = Closing stock
(B) Opening stock + Purchases — Closing stock = Cost of goods sold
(C) Closing stock + Cost of goods sold — Purchases = Opening stock
(D) Cost of goods sold — Closing stock + Purchases = Opening stock
Ans. (D)
49. A company bought assets worth Rs. 360000 and in lieu issued debentures of Rs. 100 each at a discount of 10%. The number of debentures issued will be—
(A) 3000
(B) 3600
(C) 3960
(D) 400
Ans. (D)
50. A person got insured his goods worth Rs. 10000 for Rs. 8000 against fire. Loss by fire to him was Rs. 9000. He can claim—
(A) Rs. 8000
(B) Rs. 9000
(C) Rs. 10000
(D) Rs. 7200
Ans. (D)

online accounting degree entrance exam preparation India

online accounting degree entrance exam preparation India
online accounting degree exam practice test
online bachelors degrees exam objective questions
So if you appearing for entrance exam for accounting degree,these are commerce questions to help you prepare online
Free online commerce test for Accounting degree entrance exams
1. The income from that house property is taxable under the head. Income from House property.
(A) The assessee has ownership on that
(B) The assessee uses that house for his business
(C) The assessee himself lives in that house
(D) The assessee has let out that house on rent for residence
Ans. (A)
2. Following is the deduction in respect of repair  under the head of income from house property—
(A) 25 % of Annual Value
(B) 30 % of Net Annual Value
(C) 1/5 of Annual Value
(D) 1/5 of Net Annual Value
Ans. (B)
3. Single entry system can not be maintained by—
(A) Sole proprietorship
(B) Partnership concerns
(C) Joint stock company
(D) All of these
Ans. (D)
4. Cash account will not be affected by—
(A) Cash paid to creditors
(B) Discount received
(C) Cash sales
(D) Cash received from debtors
Ans. (B)
5. Tax audit is compulsory in case of a person carrying on business whose gross receipt) turnover/sales and exceeds—
(A) Rs. 50 lakhs
(B) Rs. 40 lakhs
(C) Rs. l0 lakhs
(D) Rs. 25 lakhs
Ans. (B)
6. Current Ratio of a firm is 3:1 and working capital is Rs. 60000. What will be the amount of current Assets—
(A) Rs. 30000
(B) Rs90000
(C) Rs. 120000
(D) Rs. 180000
Ans. (B)
7. Mr. Rastogi of Meerut was declared insolvent. One of his liabilities related to one months rent due to his landlord. This liability will be treated as—
(A) Preferential Creditor
(B) Partly Secured Creditor
(C) Fully Secured Creditor
(D) Unsecured Creditor
Ans. (A)
8. When two or more companies liquidate to form a new company. It is called—
(A) Amalgamation
(B) Absorption
(C) Reconstruction
(D) Purchase of Business
Ans. (A)
9. A, B and C are partners in a firm. If D is to be admitted to the firm as a new partner—
(A) Old firm has to be dissolved
(B) Old partnership has to be dissolved
(C) Both the old firm and the old partnership have to be dissolved
(D) No need to dissolve either firm or the partnership
Ans. (D)
10. Remington sold one typewriter to Ramesh Chandra under installment purchase system on 1, January 1996, payment for which was to be made as under—
On 01.01.1996 -
On 31.12.1996 -
On 31.12.1997 -
On 31.12.1998 -
On 31.12.1999 -
Interest at 10% p.a. is included in each installment. The total interest charged amount
(A) Rs.2100
(C) Rs. 1800
(B) Rs. 1950
(D) Rs. 1700
Ans. (B)
12. The liquidator of a company is entit1edio a remuneration of 2% on assets realized, and 3% on the amount distributed to unsecured creditors. The assets realized Rs. 100000 including cash balance of Rs. 3000. Amount available for distribution to unsecured creditors before paying liquidators remui4eration was Rs. 46350 liquidator’s remuneration will be—
(A) Rs.3100
(C) Rs. 3290
(B) Rs.3140
(D) Rs. 3350
Ans. (C)
13. EXIM Bank was established on—
(A) 1st Dec 1984
(B) 1st June 1985
(C) 1st Jan 1982
(D) 1st July 1980
Ans. (C)
14. For capital gain being long term capital gain, an assessee should retain the assets for a period of—
(A) 40 months
(B) 36 months
(C) More than 36 months
(D) Less than 36 months
Ans. (C)
15. The salary received by a member of parliament is—
(A) Exempt from Tax
(B) Taxable under the head of salary
(C) Taxable under the head of other sources
(D) Taxable under the lead of business
Ans. (C)
16. For the purpose of income tax it is necessary for agriculture income that—
(A) Land should be used for agricultural activities
(B) Land should be used for godown
(C) Land should be used for irrigation
(D) None of above
Ans. (A)
17. Depreciation is allowed on—
(A) Tangible Assets
(B) Current Assets
(C) Fixed Assets
(D) Intangible Assets
Ans. (C)
18. When shares are forfeited, the share capital account is debited by—
(A) Nominal value of forfeited shares
(B)Paid up amount of forfeited shares
(C) Called up amount on forfeited shares
(D) Forfeited amount of shares
Ans. (C)
19. The term ‘POIM’ for the four functions of management. Planning, organisation, integration and measuring was given by.—
(A) F.W. Taylor
(B) Harold Smiddy
(C) Tanon Brown
(D) Peter F. Drucker
Ans. (B)
20. The statutory meeting of a company is convened—
(A) Once in a year
(B) Once in the life time of the company
(C) Once in six months
(D) Once in three months
Ans. (B)
21. Secret reserves may be created by—
(A) Under-valuation of liabilities only
(B) Under-valuation of assets only
(C) Over-valuation of assets only
(D) Over-valuation of liabilities and under-valuation of assets
Ans. (D)
22. The current ratio of a firm is 2: 1. If it pays Rs. 5000 to it creditors, it will—
(A) Increase the current ratio
(B) Decrease the current ratio
(C) Increase working capital
(D) Neither increase nor decrease
Ans. (D)
3. e-commerce means—
(A) Economics Commerce
(B) Electronic Commerce
(C) Engineering Commerce
(D) Electrified Commerce
Ans. (B)
24. Which of the following is not a media of oral communication ?
(A) T.V. Transmission
(B) Interview
(C) Questionnaire
(D) None of above
Ans. (D)
25. Trade-tax is levied upon—
(A) Import of goods
(B) Export of goods
(C) Sale of goods
(D) Income of trader
Ans. (C)

CLAT 2009 Solved Paper English Including Comprehension

CLAT 2009 Solved Paper English Including Comprehension
Instructions—(Q. 1—7) The following questions are based on the passage. Read each statement and shade the appropriate answer in the space provided for it on the answer sheet.
If the  temperature of a gas is decreased sufficiently, a stage will be reached when the speed of movement of the molecules is so reduced that it becomes close enough to exert attractive forces on each other. These forces differ from the forces that hold the atoms together in a molecule,, but they are also electrical. In fact, they result from the attraction between the positively charged nucleus of one atom and the negatively charged orbital electrons of atom in neighbouring molecules such forces are called molecular forces (or Vander Waals forces, after the discoverer.).
At that point in the process of reducing the temperature of a gas when the attractive forces between the molecules are sufficient to make the gas is said to have become a liquid.
In contrast to solids, however, the molecules of a liquid are still able to slide over one another, so that the bulk is able to adopt the shape of its container.
Some of the more rapid molecules at the surface of a liquid are able to overcome the molecular forces of their neighbouring molecules and escape from the liquid into the gas above it; this process is called evaporation. As it is the fastest moving molecules that escape, that is the molecules with the greatest energy, the average energy of the remaining molecules will be reduced, and hence ‘le effect of evaporation is to cause a

As a result of the continual escape of molecules from he surface of a liquid, the gas above it will contain a certain number of molecules of the liquid. This number will depend on the temperature and the chemical composition of the liquid. However, for a particular liquid at a particular temperature, the average number of molecules escaping from the surface will always be the same, arid the pressure these molecules exert, is called the vapour pressure of the Liquid.
(A) If the idea is stated in the passage;
(B) If the idea contradicts the contents of the passage;
(C) If the idea is riot explicitly stated in the passage., but can be deduced from its contents;
(D) If the idea cannot be deduced from its content.
1. As the fast-moving molecules of a gas are released into a liquid, evaporation takes place.
2. irrespective of the chemical com position of the gas, equal volumes of gases at the same temperature and pressure always contain the same number of molecules.
3. Vapour pressure is the total pres sure exerted by the molecules of a gas on the surface of a liquid below it.
4.Evaporation increases as the surface area of a liquid increases.
5.There is no relation between the reduction of temperature of a gas and the attraction between its molecules.
6. The vapour pressure of a liquid is dependent on the number of molecules escaped from it during evaporation.
7. If evaporation can be checked totally, the temperature of a liquid will remain constant.
Instructions (Q. 8-24) Each question below, some portion of which is bold, has four alternatives marked (A), (B), (C) and (D). If the bold part is incorrect in grammar, usage or sentence construction as required in standard written English, choose the alternative which better replaces it. If correct and no change is required, then write the letter (D) in the appropriate place on the answer sheet.
8. I request your favour of granting me three days leave
(A) Yours favour of
(B) The favour of your
(C) The favour of yours
(D) No change
9. I have to look to the word in the dictionary
(A) Look over
(B) Look about
(C) Look up
(D) No change

10. Over-exercise is injurious to health
(A) Injurious for health
(B) Injurious in health
(C) Injurious to health
(D) No change
11. Life is as like, a dream
(A) Like
(B) As it were
(C)  As if
(D) No change
12. Nobody trusts a man addicted in drinking
(A) To drinking
(B) Drinking
(C) To drink
(D) No change
13. Generally, the well-to-do person does not realize the misery of the poor?
(A) An well-to-do
(B) Well-to-do
(C) A well-to-do
(D) No change
14. I congratulated him on his success in the examination?
(A) For his
(B) At his
(C) In his
(D) No change
15. He could not fulfill the task during his time
(A) Fulifil
(B) Fulfil
(C) Fulifill
(D) No chang
16. My colleague is senior to me with respect to service—
(A) In respect of
(B) In respect to
(C) Regarding to
(D) No change
17. Hardly a hundred people were present at the meeting—
(A) Hundred people were
(B) A hundred people was
(C) Hundred peoples were
(D) No change
18. Dr. Bose was not at home when I called at him—
(A) Called upon
(B) Called on
(C) Called for
(D) No change
19. Last night the burglars broke through his shop—
(A) Broke into
(B) Broke up
(D) No change
20. Many a one-year-course is run by the institute—
(A) An one-year course
(B) An one-year course are
(C) An one-year courses are
(D) No change
21. Like the works of many authors, the literary work of James Joyce has been both condemned as trash and praised as great literature—
(A) Like that of many other novelists
(B) Unlike other novelists
(C) Like many other novelists
(D) No change
22. Seeing the headmaster entering the class-room, the football was quickly hidden by the students—
(A) The headmaster entering the class-room being seen by the students, they quickly hid the football
(B) When the students saw the headmaster, they quickly hid the football
(C) Having seen the headmaster entering the class-room, the foot ball was quickly hidden by the students.
(D) After the headmaster was being seen entering the class room, the students quickly hid the football
23.No sooner was the meeting started when the members announced that they will leave the meeting—
(A) Had the meeting started when the members had announced that they would
(B) Than the meeting had started that the members announced that they will
(C) Had the meeting started than the members announced that the)’ would
(D) No change
24. She would have been much more impressive compared to any one speaker instead of dull subject she had chosen—
(A) Impressed than any speaker except for the dull subject of her choice
(B) Impressive than any other speaker, but for the dull subject she had chosen
(C) Impressive among all other speakers, had it not been for the dull subject she chose
(D) No change
lnstructions—(Q. 25—29) Read the passage carefully and answer in the space provided for it on the Answer Sheet.
He was a deeply subtle man, I know by now. With such natures it is usually a waste of efforts to fence the only way to speak face-to-face is to be direct. I said that It had been wailing for news of the Nobel Prize and that I was very sorry. He stared at me, and nodded. He didn’t pretend not to mind. He said something to the effect that it would be good to have. Then, quite suddenly, he had a grim chuckle and launched into an anecdote, possible apocryphal and certainly slanderous, about another unsuccessful candidate — not English speaking — who had been ‘bucking for’ the prize for years and years. He had left nothing to change. He had known all the rights boys (in Frost’s demonology, this probably meant some of the ‘enemies’). He had been told that it was in the bag. The day of the election, he had champagne out on the table. He was waiting for the telephone to ring. There was a long wait. A longer wait. At last the telephone did ring. He hadn’t got it. He was told the name of the winner. It is impossible, he cried. It is impossible. It is impossible. That was all he could think of, Frost said, cheering himself up with malice. But it had happened.
After that, he was quite guy. He talked about England. He was sensitive to his audience. So that I was left under the impression that he had been a lifelong Anglophile. When I read his letters and his remarks about ‘the British’ (a term he wouldn’t have used to me) I wasn’t surprised about something, but I was by those. May be, as I have suggested, he had some to think better of us. He was enthusiastic about the common language that was essential thing. Then he spoke about what he called the locative in art. Art which meant anything to him was locative, rooted in a place, in the singularities of a place. We had a bit of an argument. Temperamentally, I said, I was on his side. But locative art needs know ledge and patience to understand that was why cosmopolitan art < abstract art < travelled further and gagster. One didn’t have to know or anything to read, say, Kafka or Hemingway. They had travelled round the world to an extent that Jane Austen or forester never would Frost would have it. The greatest locative art transcended everything. It was organic, and no other art could be. He still had immense stamina for argument, or rather for his oblique interpretation of ideas. He would have gone on talking long after our hosts returned.
25. The author was very sorry that—
(A) The news of the Nobel Prize never reached Frost
(B) Frost rejected the Nobel Prize
(C) Frost did not get the Nobel  Prize
(D) None of the above
26. “He didn’t pretend not to mind”, this means
(A) He did mind
(B) He did not mind
(C) He had mixed feelings
(D) He showed no feeling
27. “That was all he could think of, Frost said, cheering up with malice”. Here ‘he’ refers to—
(A) Frost
(B) The author
(C) The unsuccessful
(D) None of these
28. The author was left under theimpression that Frost had been—
(A) A great admirer of English
(B) Detested English
(C) An avid reader of Englishworks
(D) Collecting English works
29. “The greatest locative art transcended everything.” We can infer from the passage that—
(A) Kafka’s or Hemingway’s was locative art
(B) Jane Austen’s was locative art
(C) Frost’s was locative art
(D) Frost believed that none of these was locative art
Instructions—(Q. 30—34) Read the following passage carefully, and answer the questions give it on the Answer Sheet.
A blanket ban on defection will weaken, rather than strengthen democracy, in whose nimieties being sought to de-imposed. Granted political defiance is increasingly less an act of ideological defiance than one of the pure opportunism. Granted also that it is illogical to allow one third of the party to split but not a lesser number. Yet, for all its flaws, the current law recognizes and respects one fundamental principle The right to dissent. Democracy is about showing the door to one who dares to disagree. Democracy is about granting her the right to dissent from within the fold. In a household context, it would be akin to a father throwing out his rebellious. How would a democratic father deal with this situation ? He would allow the daughter to roister her protest, knowing fully well that not to do so would stifle the youngster’s intellectual growth and turn her into a malcontent.
The need to foster a democratic spirit is all the more in a political party which derives its legitimacy from participation in democratic elections. Indeed like charity, democracy must begin at home. A political party that is intolerant to internal dissent can hardly be expected to be liberal and democratic in its external con duct. To tell a legislator that he owes to his party, which has facilitated his election, never to disagree with it, is the equivalent of asking that he remain forever in bondage. To do so is to journey back to the feudal age, when a servant who rebelled against the master, would be called a ‘namak haram’. Take the case of a party that asks for votes on one ideological platform but switches course once it forms a government. What is the sanctity of the party’s whip issued in such a situation ? Should the conscientious MP vote as ordered or should she defy the whip ? It has to be the latter and there can be no two views on this. Now is it valid to argue that differences can be aired in private but must not translate into a vote. For voting is the ultimate expression of a person’s conscience.
30. According to the passage, a political party which does not tolerate arty internal dissent—
(A) Is doomed to disintegrate in the long run
(B) Maintains strict discipline and survives in the long run
(C) Is a boon to the democratic traditions and principles
(D) Is unlikely to be liberal and democratic in its external conduct
31. Which of the following is expres sed as a characteristic of the feudal age in the passage?
(A) Extending the family values to the political arena
(B) Changing the ideological platform once in government
(C) Any disobedience of the people in power is to be treated as treachery
(D) Telling the legislator that he got elected because of the party
32. In which of the following matters does the author appreciate the
existing law with regard to defection ?•
(A) Individual member’s freedom to express opinion different from the party line
(B) A total prohibition on joining another party for personal party
(C) Entering election fray with out affiliation to any political party
(D) A political party to be liberal and democratic both in its inter nal and external conduct
33. According to the passage, political defection is increasingly taking place—
(A) More on ideological grounds
(B) To strength the democratic process
(C) As a result of basic conceptual differences
(D) As a matter of pure opportunism
34. The author has equated the party’s stand to tell legislator never to disagree with it, with
(A) Charity
(B) Feudal age
(C) Democracy
(D) Turpitude
Instructions—(Q. 35-40) Given below are the words with different spellings. Select the one which you consider to be correctly spelled and shade the appropriate answer in the space provided for it on the Answer Sheet.
35. (A) Annihilate
(B) Annihielate
(C) Annihilete
(D) Aniluilate
36. (A) Numismatic
(B) Numesmatic
(C) Neumismatic
(D) Neumesmatic
37. (A) Neumonia
(B) Neumonea
(C) Pneumonea
(D) Pneumonia
38. (A) Weary
(B) Wearie
(C) Weery
(D) Weerie
39. (A) Flamboyant
(B) Flambuoyent
(C) Flamebuoyant
40.    (A) Referigerator
(B) Refrigerator
(C) Referigrator