41. LAN stands for –
(A) Large Area Network
(B) Local Area Network
(C) Long Accurate Network
(D) Lay Access Network
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
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
44. Bad debts recovered during the year will be –
(A) Capital expenditure
(B) Revenue expenditure
(C) Capital receipt
(D) Revenue receipt
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
46. ‘VED’ analysis method is used when –
(A) Machines are used
(B) Materials are used
(C) Laborers are used
(D) None of the above
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
48. Excess of credit side over the debit side in Revaluation Account is –
(A) Profit
(B) Loss
(C) Debt
(D) Expenses
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
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
51 Return inwards will be shown as a deduction from –
(A) Sales
(B) Purchases
(C) Returns outwards
(D) None of the above
52. Cash receipt and cash payments are recorded in –
(A) Cash Book
(B) Purchase Book
(C) Sales Book
(D) Journal
53. Which of the following National Park is not situated in Uttarakhand ?
(A) Corbett
(B) Nanda Devi
(C) Rajaji
(D) Kanha Kinsley
54. Lal Bahadur Shastri National Academy of Administration is situated –
(A) Dehradun
(B) Mussoorie
(C) Haridwar
(D) None of the above
55. Which is the folk dance of Uttarakhand ?
(A) Jhoda
(B) Jhumailo
(C) Laman
(D) All of the above
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
57. Country : President :: State : ?
(A) Minister
(B) Governor
(C) M.P.
(D) Enactory
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
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
60. Red Data Book gives information about species which are –
(A) Extinct
(B) Endangered
(C) Dangerous
(D) Rare
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