HPSSC Junior Auditor Exam Paper 20 Sep 2020 (Answer Key)

HPSSC Junior Auditor Exam Paper 20 Sep 2020 (Answer Key) (English Language)

141. Section ______ of the Contract Act defined sub agent.
(A) 191
(B) 192
(C) 193
(D) None of these

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Answer – (A)

142. A minor can be an
(A) Agent
(B) Partner
(C) Surety
(D) None of these

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Answer – (A)

142. As per Sec.2(12), of the Sale of Goods Act, quality of goods mode
(A) State of Goods
(B) Conditions of Goods
(C) Both (A) and (B)
(D) None of these

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Answer – (C)

144. The most important document of a company is its
(A) Prospectus
(B) Annual report
(C) Memorandum of Association
(D) Article of Association

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Answer – (C)

145. The ______ on equity shares is not cumulative.
(A) Dividend
(B) Profit
(C) Loss
(D) Reserve

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Answer – (A)

146. Transmission of shares takes place in which of the following case ?
(A) Sale of shares
(B) Theft of shares
(C) Operation of any law
(D) All of these

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Answer – (C)

147. How many types are of preference shares ?
(A) 8
(B) 7
(C) 6
(D) 5

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Answer – (A)

148. The debenture holders of a company are company’s
(A) Owners
(B) Creditors
(C) Customers
(D) All of these

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Answer – (B)

149. When an existing company offers its shares for sale to the existing shareholders, it is known as !
(A) Private placing
(B) Bonus issue
(C) Right issue
(D) Offer for sale

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Answer – (C)

150. Find out median from the following :
5, 8, 3, 2, 4
(A) 5
(B) 1
(C) 2
(D) 4

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Answer – (D)

151. 1st Quartile is also known as
(A) Lower Quartile
(B) Upper Quartile
(C) Median
(D) Geometric Mean

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Answer – (A)

152. In set 2, 4, 5, 4, 6, 5, 3, 4, 2, mode is
(A) 2
(B) 5
(C) 4
(D) 3

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Answer – (A)

153. Table which shows frequency of each score is called a
(A) Polygon
(B) Pie-chart
(C) Histogram
(D) Frequency distribution table

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Answer – (D)

154. Harmonic mean of 3, 4 and 8 is .
(A) 3.43
(B) 3
(C) 4
(D) 8

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Answer – (A)

155. Range in data 18, 25, 12, 13, 8, 9, 20 is equal to
(A) 11
(B) 33
(C) 13
(D) 17

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Answer – (D)

156. Sum of deviations of values from their mean is always
(A) 1
(B) 0
(C) 2
(D) 3

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Answer – (B)

157. When annual value of one self occupied house is nil, the assesse will be entitled to the standard deduction of
(A) 10%
(B) 20%
(C) Nil
(D) None of these

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Answer – (C)

158. Deduction from annual value is allowed under which section of Income Tax Act ?
(A) Section 24
(B) Section 25
(C) Section 27
(D) Section 28

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Answer – (A)

159. Income from sale of rural agriculture land is
(A) Taxable capital gain
(B) Taxable income
(C) Exempted capital gain
(D) None of these

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Answer – (B)

160. The provision for the set off and carry forward of losses in Income Tax Act 1961 is
(A) Sec. 65-75
(B) Sec. 70-80
(C) Sec. 80-90
(D) Sec. 75-80

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Answer – (B)

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