41. LAN stands for –
(A) Large Area Network
(B) Local Area Network
(C) Long Accurate Network
(D) Lay Access Network
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42. If the opening capital is ₹1,20,000, drawings ₹10,000, additional capital ₹20,000, closing capital ₹1,80,000, the profit earned during the year will be
(A) ₹50,000
(B) ₹52,000
(C) ₹40,000
(D) ₹60,000
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43. When current ratio is 4.5 : 1 and Acid test ratio is 3 : 1 of inventory is ₹12,000. What is the amount of current liabilities?
(A) ₹5,000
(B) ₹6,000
(C) ₹7,000
(D) ₹8,000
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44. Bad debts recovered during the year will be –
(A) Capital expenditure
(B) Revenue expenditure
(C) Capital receipt
(D) Revenue receipt
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45. Which method of costing would you recommend for a drug manufacturing company ?
(A) Unit costing
(B) Contract costing
(C) Batch costing
(D) Operating costing
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46. ‘VED’ analysis method is used when –
(A) Machines are used
(B) Materials are used
(C) Laborers are used
(D) None of the above
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47. In fund flam analysis, increase in working capital is –
(A) A source of funds
(B) An application of funds
(C) Both source and application of funds
(D) None of these
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48. Excess of credit side over the debit side in Revaluation Account is –
(A) Profit
(B) Loss
(C) Debt
(D) Expenses
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49. A Company has liabilities of ₹38,000 and owner’s equity of ₹1,14,000, then assets of the company are –
(A) ₹ 76,000
(B) ₹1,52,000
(C) ₹1,14,000
(D) ₹38,000
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50. The payment of a liability will –
(A) Increase both assets and liabilities
(B) Increase assets and decrease liabilities
(c) Decrease assets and increase liabilities
(D) Decrease assets and decrease liabilities
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51 Return inwards will be shown as a deduction from –
(A) Sales
(B) Purchases
(C) Returns outwards
(D) None of the above
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52. Cash receipt and cash payments are recorded in –
(A) Cash Book
(B) Purchase Book
(C) Sales Book
(D) Journal
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53. Which of the following National Park is not situated in Uttarakhand ?
(A) Corbett
(B) Nanda Devi
(C) Rajaji
(D) Kanha Kinsley
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54. Lal Bahadur Shastri National Academy of Administration is situated –
(A) Dehradun
(B) Mussoorie
(C) Haridwar
(D) None of the above
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55. Which is the folk dance of Uttarakhand ?
(A) Jhoda
(B) Jhumailo
(C) Laman
(D) All of the above
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56. Who is the first woman writer to pen ‘Nanda Ke Jaguars’ ?
(A) Basanti Bisht
(B) Prof. Manjula Jugran
(C) Dr. Kusum Rani Naithani
(D) Radha Maindoli
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57. Country : President :: State : ?
(A) Minister
(B) Governor
(C) M.P.
(D) Enactory
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58. ………………is an electronic device that receives a signal and retransmits it at a higher level and/or higher power.
(A) Repeater
(B) Modem
(C) Router
(D) Switch
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59. A switching technique that sets up end-to-end communication path between the source and the destination is –
(A) Message switching
(B) Packet switching
(C) Circuit switching
(D) Both B and C
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60. Red Data Book gives information about species which are –
(A) Extinct
(B) Endangered
(C) Dangerous
(D) Rare
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