Post on 29-Aug-2021
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Ph.D. ENTRANCE TEST EXAMINATION, 2021
COMMERCE
Time: Two Hours
Maximum Marks: 100
Minimum Pass Marks : 50
uksV& lHkh iz”uksa ds mRrj nhft,A lHkh iz”uksa ds vad leku gSaA
Attempt all questions. Each question carries equal marks.
1. ;fn nks la[;kvksa dk xq.kksRrj la[;kvksa dk ek/; 15 vkSj gjkRed ek/; 9 gS rks
mudk lekUrj ek/; gksxk&
(A) 12 (B) 25
(C) 23 (D) 24
If Geometric mean and Harmonic mean of two numbers are 15 and
9. Their arithmetic mean will be
(A) 12 (B) 25
(C) 23 (D) 24
2. U;wure oxZ jhfr dk lw= gS&
(A) yc= ax+b (B) yc=bx+a
(C) yc=x+ab (D) yc=a+bx
The formula of least square method-
(A) yc= ax+b (B) yc=bx+a
(C) yc=x+ab (D) yc=a+bx
2
3. dkyZ fi;lZu jhfr dk izfriknu gqvk Fkk&
(A) 1890 (B) 1980
(C) 1900 (D) buesa ls dksbZ ugha
Karl Pearson method propounded in-
(A) 1890 (B) 1980
(C) 1900 (D) None of these
4. dkyZ fi;Zlu ,d izfl) Fks&
(A) vFkZ”kkL=h (B) izk.kh”kkL=h
(C) oSKkfud (D) dksbZ ugha
Karl Pearson was a famous:
(A) Exonomist (B) Biologist
(C) Scientist (D) None of these
5. *,d efgyk dh lqUnjrk* fuEu izdkj dk ekiu gS&
(A) ikfj”kq) ekiu
(B) lkisf{kd ekiu
(C) ifj”kq) ,oa lkisf{kd nksuksa izdkj dk ekiu
(D) buesa ls dksbZ ugha
“Beauty of Lady” is following type of measurement:
(A) Absolute Measurement
(B) Relative Measurement
(C) Absolute and Relative both type of measurement
(D) None of these
3
6. fooj.k ekikad ekirk gS&
(A) O;ogkj (B) fu’iknu
(C) izfrn”kZ (D) laxfr
Coefficient of variation measures the:
(A) Attitude (B) Performance
(C) Sample (D) Consistency
7. fuEu esa dkSu lk lEcU/k lgh gS &
(A) 𝐺.= √𝑋 − 𝐻.𝑀 (B) 𝐻.𝑀 = √𝑋 − 𝐺.𝑀
(C) �̅� = √𝐺𝑀 × 𝐻𝑀 (D) 𝐺.𝑀 =
𝑋 + 𝐻𝑀
2
Which of the following relationship is correct-
(A) 𝐺.= √𝑋 − 𝐻.𝑀 (B) 𝐻.𝑀 = √𝑋 − 𝐺.𝑀
(C) �̅� = √𝐺𝑀 × 𝐻𝑀 (D) 𝐺.𝑀 =
𝑋 + 𝐻𝑀
2
8. ek/; ds fy;s fopyuksa dk chtxf.krh; ;ksx&
(A) “kwU; (B) udkjkRed
(C) ldkjkRed (D) izR;sd ds fy, vUrj
Algebraic sum of deviation from mean is:
(A) Zero (B) Negative
(C) Positive
(D) Difference for each case
4
9. ekud fopyu cjkcj gksrk gS&
(A) 4
5M.D
(B) 5
4M.D
(C) 4
6M.D
(D) 2
3M.D
S.D. is equal to:
(A) 4
5M.D
(B) 5
4M.D
(C) 4
6M.D
(D) 2
3M.D
10. oxhZdj.k dh fof/k gS&
(A) HkkSxksfyd oxhZdj.k (B) le;kuqlkj oxhZdj.k
(C) xq.kkRed oxhZdj.k (D) mi;qZDr lHkh
Model classification is:
(A) Geographical classification (B) Cronological
classification
(C) Qualitative classification (D) All above
11. fo”ys’k.k fof/k dk iz;ksx gksrk gS&
(A) lekUrj ek/; (B) ekf/;dk
(C) cgqyd (D) gjkRed ek/;
Analysis Method is used in-
(A) Arithmatic mean (B) Median
(C) Mode (D) Harmonic Mean
5
12. ;fn ekud fopyu 5 gS rFkk ek/; 50 gs rks fopj.k xq.kkad dk ewY; D;k
gksxk\
(A) 20 (B) 10
(C) 80 (D) 90
If standard deviation is 5 and mean is 50 then what is the value of
C.O.V.?
(A) 20 (B) 10
(C) 80 (D) 90
13. vifdj.k fdl Js.kh ds ek/; gksrs gS\
(A) izFke (B) f}rh;
(C) r`rh; (D) buesa ls dksbz ugha
Mean of dispersion are which series-
(A) First (B) Second
(C) Third (D) None of these
14. orZeku o’kZ ij vk/kkfjr lwpdkad gS &
(A) ySfLi;jS fof/k (B) ik”ps fof/k
(C) fQ”kj fof/k (D) ek”kZy fof/k
Index Number based on current year-
(A) Laspeyere’s Method (B) Paasche Method
(C) Fisher method (D) Marshall method
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15. 500 :- dk 121
2% ewY; D;k gS+\
(A) 60 :- (B) 52 :-
(C) 62 :- (D) 62-50 :-
The value of 121
2% Rs. 500 is:
(A) Rs. 60 (B) Rs. 52
(C) Rs. 62 (D) RS. 62.50
16. xsan ,oa cYyk fdl ekWax dk mnkgj.k gS &
(A) la;qDr ekWax (B) iwjd ekWax
(C) O;qRiUu ekWax (D) dksbZ ugha
Ball and Bat is example of which Demand-
(A) Joint Demand (B) Complementry Demand
(C) Derived Demand (D) None of These
17. ,Dl rFkk okbZ ds vfHkiszj.k fl)kUr dk izfriknu fd;k gS&
(A) eSLyks (B) vkÅph
(C) gtZcxZ (D) eSd~xszxj
The theory of motivation of X and Y introduced by:
(A) Maslow (B) Ouchi
(C) Herzberg (D) MC Gregor
7
18. ,- ,p- eSLyks fuoklh Fks &
(A) teZuh (B) vesfjdk
(C) Qzkal (D) baXyS.M
A. H. Maslow was resident :
(A) Germeny (B) America
(C) France (D) England
19. jkstxkj fl)kUr lEcfU/kr gS&
(A) LFkSfrd vFkZ”kkL= (B) O;f’V vFkZ”kkL=
(C) lef’V vFkZ”kkL= (D) dksbZ ugha
Employment theory is relate to-
(A) Static economics (B) micro economics
(C) Macro economics (D) None of these
20. orZeku esa lkoZtfud {ks= gsrq vkjf{kr m|ksxksa dh la[;k gS&
(A) 9 (B) 2
(C) 8 (D) 10
Number of Reserved Industries for PSU in present are-
(A) 9 (B) 2
(C) 8 (D) 10
8
21. mRiknu Qyu gS&
(A) ykHk dk (B) mRifRr ds lk/kuksa dk
(C) mRiknu dk (D) dherksa dk
Production function is-
(A) Profit
(B) Sources of Production
(C) Production (D) Price
22. orZeku esa cSad nj gSA
(A) 4% (B) 5 %
(C) 6 % (D) 6.5 %
Present Bank Rate is:
(A) 4% (B) 5%
(C) 6% (D) 6.5%
23. Hkkjr esa orZeku CRR gS&
(A) 7 % (B) 6 %
(C) 5 % (D) 3 %
Present CRR in India
(A) 7% (B) 6%
(C) 5% (D) 3%
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24. cSafdax yksdiky ;kstuk dh “kq:vkr gqbZ FkhA
(A) 1993 (B) 1994
(C) 1995 (D) 1996
Banking “Lokpal” scheme was started-
(A) 1993 (B) 1994
(C) 1995 (D) 1996
25. cSafdax vf/kfu;e ikfjr fd;k &
(A) 17 Qjojh] 1949 (B) 1 tuojh] 1957
(C) 14 uoEcj] 1969 (D) 19 tqykbZ] 1969
Banking Regulating Act passed in-
(A) 17 Feb. 1949 (B) 1 Jan., 1957
(C) 14 Nov., 1969 (D) 19 July, 1969
26. laxBu lajpuk ds izk:i gSa&
(A) 7 (B) 6
(C) 5 (D) 4
Forms of Organizational structure -
(A) 7 (B) 6
(C) 5 (D) 4
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27. *osn* fo”ys’k.k fof/k* iz;qDr gksrh gS tgkWa&
(A) tgkW e”khuksa dk iz;ksx gksrk gS (B) lkexzh dk iz;ksx gksrk gS
(C) Jfedksa dk iz;ksx gksrk gS (D) buesa ls dksbZ ugha
VED analysis method is used when-
(A) Machine are used (B) Material are used
(C) Labours are used (D) None of these
28. iSfdax ykxr gS &
(A) mRiknu ykxr (B) foØ; ykxr
(C) forj.k ykxr (D) ;s lHkh
Packing cost is-
(A) Production cost (B) Selling cost
(C) Distribution cost (D) All of these
29. dkj[kkuk mifjO;; izfr”kr ds :i esa clwys tkrs gSa&
(A) izR;{k lkexzh (B) izR;{k etnwjh
(C) dkj[kkuk ykxr (D) ewy ykxr
Factory overheads are recovered as percentage of-
(A) Direct material (B) Direct wages
(C) Factory cost (D) Price cost
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30. ;fn ykxr :- 18]000] ykxr ij ykHk dk izfr”kr 331
3 rks ykHk dh jkf”k
gksxh &
(A) 2]000 :- (B) 3]000 :-
(C) 6]000 :- (D) buesa ls dksbZ ugha
If cost=Rs. 18,000 percentage of profit on cost 331
3 , then profit
will be-
(A) Rs. 2,000 (B) Rs. 3,000
(C) Rs. 6,000 (D) None of these
31. ykxr ;ksx Bsdk mi;ksxh gS&
(A) Bsdsnkj ds fy, (B) Bsdknkrk ds fy,
(C) nksuksa ds fy, (D) buesa ls dksbZ ugha
Cost plus contract is useful to-
(A) Contractor (B) Contractee
(C) Both (D) None of these
32. viw.kZ Bsds ij gkfu dks vUrfjr fd;k tkrk gS&
(A) ykHk&gkfu [kkrk dks (B) fØ;ek.k dk;Z dks
(C) va”kr mijksDr nksuksa dks (D) mi;qZDr lHkh
Loss on incomplete contract is transferred to-
(A) P and L A/c (B) Work in progress
(C) Partly both the above (D) All above
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33. fdl m|ksx esa lapkyu ykxr fof/k iz;ksx dh tk;sxh&
(A) flxjsV (B) pkWdysV
(C) flusek (D) buesa ls dksbZ ugha
State in which Industry operating costing will be used-
(A) Cigrate (B) Chocolate
(C) Cinema (D) None of these
34. fLFkj rFkk ifjorZu”khy ykxr foHksn eq[;rk egRoiw.kZ gS&
(A) bdkbZ ykxr (B) ifjpkyu ykxrq
(C) Bsdk ykxr (D) buesa ls dksbZ ugha
Fixed and variable cost classification is of special importance in-
(A) Unit costing (B) Operating costing
(C) Contract costing (D) None of these
35. ifjogu ykxr Kkr dh tk ldrh gS&
(A) izfrVu (B) izfr fdyksehVj
(C) izfr;k=h fdyksehVjq (D) ;s lHkh
Transportation cost can be calculated as-
(A) Pre Ton (B) Per Km.
(C) Per passenger Km (D) All of these
13
36. fuEufyf[kr esa dkSu&lh en ykxr ys[kksa esa lfEefyr dh tkrh gS&
(A) vk;dj (B) va”k gLrkUrj.k “kqYd
(C) vkdfLed vk; (D) buesa ls dksbZ ugha
Which of the following items is included in Cost Accounts:
(A) Incometax (B) Share Transfer fee
(C) Casual Income (D) None of these
37. fuEufyf[kr esa ls dkSu lh en ykxr ys[kksa esa lfEefyr ugha dh tkrh gS&&
(A) fofu;ksx ij C;kt (B) ykHkka”k Hkqxrku
(C) _.ki= ij C;kt (D) mi;qZDr lHkh
Which of the following items is not included in Cost Accounts-
(A) Interest on Investments (B) Dividend Paid
(C) Interest on Debentre (D) All the above
38. fØ;kRed laxBu ds tUenkrk gS&
(A) VSjh (B) QS;ksy
(C) ,Iiys (D) VSyj
Founder of functional organization :
(A) Terry (B) Fayole
(C) Appley (D) Talyer
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39. ykxr vads{k.k dh fu;qfDr gksrh gS&
(A) jkT; ljdkj }kjk (B) dsUnz ljdkj }kjk
(C) lapkyd e.My }kjk (D) mi;qZDr lHkh
Cost Auditor is appointed by-
(A) By State Government (B) By Central Govt.
(C) By Board of Director (D) All above
40. ykxr vads{k.k dk dsUnz fcUnq gksrk gS&
(A) dk;kZy; (B) dkj[kkuk
(C) ljdkj (D) buesa ls dksbZ ugha
The centre point of Cost Audit is-
(A) Office (B) Factory
(C) Government (D) None of these
41. QS;ksy dk tUe LFkku gS&
(A) teZuh (B) Qzakl
(C) vesjhdk (D) tkiku
Birth place of Fayol -
(A) Germany (B) France
(C) America (D) Japan
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42. iwWaty dh ykxr esa “kkfey gS&
(A) lerk va”k iwWath dh ykxr (B) iwokZf/kdkj va”k iwWath dh ykxr
(C) _.k iwWath dh ykxr (D) mi;qZDr lHkh
The cost of capital includes:
(A) Cost equity share capital (B) Cost of preference share capital
(C) Cost of debt capital (D) All the above
43. mPp lapkyu yhojst izdV djrk gS&
(A) ykHk (B) gkfu
(C) vf/kd foØ; dh n”kk esa ykHk ds volj (D) mijksDr lHkh
High operating leverage magnifies-
(A) Profit (B) Loss
(C) Opportunities of Profit in case of high sales
(D) All of the above
44. ,d dEiuh dk lapkyu yhojst 2 gS rFkk foRrh; yhojst 3 gSA la;qDr
yhojst gksxk&
(A) 6 (B) 5
(C) 1.5 (D) buesa ls dksbZ ugha
A company’s operating leverage is 2 and financial leverage is 3. Its
combined leverage will be:
(A) 6 (B) 5
(C) 1.5 (D) None of these
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45. Q.M cgko fooj.k fuEufyf[kr esa ls izdV djrk gSA
(A) Q.M ds L=ksr (B) Q.M dk mi;ksx
(C) Q.M dk L=ksr ,oa mi;ksx (D) mi;qZDr esa dksbZ ugha
Fund flow statement highlights the following-
(A) Source of funds (B) Application of funds
(C) Sources and application of funds
(D) None of the above
46. fuEufyf[kr esa ls *dkjiksjs”ku* esa “kkfey gS&
(A) Hkkjr ds ckgj lekesfyr dEiuh (B) ,dy dEiuh
(C) lgdkjh laLFkk (D) ,d iath—r lk>snkjh QeZ
Which of the following is included in ‘Corporation’-
(A) A company incorporated outside India (B) A corporate sole
(C) A co-operative society (D) A registered firm
47. ,d dEiuh gS&
(A) ykHk ds fy, LoSfPNd la?k (B) ykHk ds fy, vfuok;Z la?k
(C) ykHk ds fy, oS/kkfud la?k (D) buesa ls dksbZ ugha
A company is-
(A) A voluntary association for profit
(B) A compulsory association for profit
(C) Statutory Association for profit (D) None of these
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48. VSyu us izcU/k ds fl)kUrksa dk izfriknu fd;k Fkk&
(A) 14 (B) 12
(C) 10 (D) 8
Theory of Princ-
(A) 14 (B) 12
(C) 10 (D) 8
49. gSujh QS;ksy ds vuqlkj izcU/k izfØ;k ds izkFkfed dk;Z gSa&
(A) 4 (B) 6
(C) 8 (D) 10
Primary functions of management process as per Henery Fayol-
(A) 4 (B) 6
(C) 8 (D) 10
50. ykHkka”k dh ?kks’k.kk dh tk ldrh gS&
(A) iwWath lap; (B) iquewZY;kadu lap;
(C) _.ki= “kks/ku lap; (D) iwoZ o’kksZa ds lap;
Dividend can be declared out of-
(A) Capital Reserce (B) Revaluation Reserve
(C) Debenture Redemption Reserve (D) Farlier Years Reserve
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51. izfrLFkkiu ifj;kstuk esa “kq) fofu;ksx dk vk”k; gS&
(A) lEifRr dh ykxr (B) lEifRr dh ykxr&iqjkuh
lEifRr dk vof”k’V ewY;
(C) ubZ lEifRr&iqjkuh lEifRr (D) buesa ls dksbZ ugha
Net Investment in replacement project means-
(A) Cost of Assets
(B) Cost of asset less residual values of old asset
(C) New Asset-Old asset (D) None of these
52. fn;k x;k gs] izkjfEHkd fofu;ksx 15000 :- vof”k’V ewY; 1500 :- dk;Z”khy
iwWath 4000 :- ifj;kstuk thou 4 o’kZA vkSlr fofu;ksx D;k gksxk &
(A) 11]250 :- (B) 6]750 :-
(C) 8]250 :- (D) 18]000 :-
Initial investment Rs. 15,000, scrap value Rs. 1,500. working
capital Rs. 4,000. Project life 4 years, what will be average
investment.?
(A) 11,250 Rs. (B) 6,750 Rs
(C) 8,250 Rs (D) 18,000 Rs
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53. Arther S. dewing ds vuqlkj fuEu esa dkSu&lk Hkkx foRrh; ;kstuk dk
eq[; vax ugha gS\&
(A) iWwathdj.k (B) iwWath <kWapk
(C) iwWath dk izcU/k (D) fodflr foRrh; ;kstuk
Which of the following is not the main componant of financial
planning As per Arther S. dewing-
(A) Capitalization (B) Capital Structure
(C) Management of capital (D) Devesiping financial
procedures
54. *lksykseu btjk* us iwWath ykxr dks dgk gS&
(A) C;kt nj (B) ,dU/k foif.k ewY;
(C) tksf[ke dk iqjLdkj (D) iwWth O;;ksa dh dV vkWaQ jsV
Soloman Ezra has called Cost of capital as-
(A) Interest Rate (B) Stock Exchange value
(C) Reward of Risks
(D) Cut off Rate of capital expenditure
55. vLi’V ykxrs mRiUu gksrh gSa &
(A) tc jksdM vUrZokg gks
(B) tc dks’kksa dk mi;ksx fd;k tk;s
(C) tc dks’k izkIr fd;s tk;s (D) mDr esa dksbZ ugha
Implicit costs arises, when-
(A) There is Cash inflow (B) The funds are utilised
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(C) The funds are acquired (D) None of above
56. ÅWph iwWath ykxr izek.k gS&
(A) O;olk; dh vk; de gS (B) vR;f/kd tksf[ke
(C) vlarqfyr iwWath lajpuk (D) mDr lHkh
High cost of capital is the evidence of-
(A) Low Income of the Business (B) Too Much Risk
(C) Unbalanced capital structure (D) All the above
57. yhojst dk vFkZ gS&
(A) xkM+h dk fx;j ckWDl (B) iwWath <kWpk
(C) ykHk gkfu (D) izHkko”khyrk
Leverage Means-
(A) Gear box of a car (B) Capital structure
(C) Porfit loss (D) Effectiveness
58. foØh ij ifjorZu”khy ykxr 662
3 izfr”kr] C;kt 200 :-] ifjpkyu yhojst
5] foRrh; yhojst 3- foØ; dh jkf”k gS&
(A) 6000 (B) 4500
(C) 3000 (D) 5000
Variable cost as % of sales 662
3, Interest 200 Rs, Operating leverage
5., financial leverage 3. Amount of sales is-
(A) 6000 (B) 4500
(C) 3000 (D) 5000
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59. ykHkka”k forj.k dEiuh vf/kfu;e dh fdl /kkjk ls fu;ksftr gksrk gS &
(A) /kkjk 73&74 (B) /kkjk 80
(C) /kkjk 35 (D) buesa ls dksbZ ugha
Which section of companies Act regulates the dividend distribution
-
(A) Section 74-74 (B) Section 80
(C) Section 35 (D) None of these
60. vk;dj esa fglkch vof/k dgykrh gS&
(A) dj fu/kkZj.k o’kZ (B) xro’kZ
(C) foRrh; o’kZ (D) ys[kk o’kZ
Accounting period is called in Income Tax-
(A) Assessment year (B) Previous year
(C) Financial year (D) Accounting year
61. vk; dk fuEufyf[kr “kh’kZd ugha gS&
(A) osru ls vk; (B) edku ls vk;
(C) C;kt ls vk; (D) O;kikj ls vk;
The following is not heads of Income-
(A) Income from Salary (B) Income from property
(C) Income from Interest (D) Income from business
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62. dEiuh gks ldrh gS &
(A) fuoklh (B) vfuoklh
(C) vlk/kkj.k fuoklh (D) fuoklh ;k vfuoklh
Company may be-
(A) Resident (B) Non-Resident
(C) Not-ordinarily resident (D) Resident or Non-resident
63. fuoklh ds fy;s dj;ksX; gksrh gS&
(A) Hkkjr esa mikftZr vk; (B) Hkkjr esa izkIr vk;
(C) fons”kh vk; (D) mi;qZDr lHkh
Income of resident the following is faxable-
(A) Income accrued in India (B) Income received in India
(C) Foreign Income (D) All of above
64. vfuoklh ds fy, dj;ksX; ugha gksrh&
(A) Hkkjr esa mikftZr vk; (B) Hkkjr esa izkIr vk;
(C) fons”kh vk; (D) Hkkjr ls Hksth x;h vk;
Not taxable for Non residents-
(A) Income accrued in India (B) Income received in India
(C) Foreign income (D) Income sent from India
23
65. fu;fer isa”ku dh jkf”k dj;ksX; gksrh gS&
(A) ljdkjh deZpkjh ds fy, (B) futh deZpkjh ds fy,
(C) ljdkjh vkSj futh nksuksa izdkj ds deZpkjh ds fy,
(D) fdlh ds fy, Hkh ugha
Regular pension is taxable for-
(A) Govt. employee (B) Private employee
(C) Govt. & private both employee (D) None
66. dj nkrk dh vk; esa “kkfey gksrh gS dqy vk; &
(A) Lo;a ds LokfeRo okys edku dh (B) fdjk;s ls fy, x;s edku dh
(C) edku lEifRr ds fuekZ.k dh (D) mi;qZDr dksbZ ugha
Income included in the assessees total income-
(A) Self ownership house (B) House taken at rent
(C) Income from constructing house (D) None of above
67. Lo;a ds O;kikj ds mi;ksx esa vkus okys edku dh vk; gksrh gS &
(A) “kq) ykHk dh jkf”k (B) mfpr fdjk;k
(C) uxjikfydk ewY; (D) “kwY;
Income from house for self business is-
(A) Net Profit Amount (B) Fair rent
(C) Municipal Value (D) Nill
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68. dkSulh vk; edku lEifRr ls vk; ds vUrxZr dj;ksX; ugha gS&
(A) QkeZ gkml (B) jktk dk egy
(C) O;kikfjd Hkou (D) mi;qZDr lHkh
Which hose property income is not charged to tax-
(A) Farm House (B) Palace of an ex-ruler
(C) Business Building (D) All of the above
69. LFkk;h [kkrk la[;k iznkj dh tkrh gS&
(A) dsUnz ljdkj }kjk (B) vk;dj foHkkx }kjk
(C) cSad }kjk (D) mi;qZDr dksbZ ugha
Permanent Account Number is alloted by-
(A) Central Government (B) Income Tax Department
(C) Bank (D) Any of above
70. LFkk;h [kkrk la[;k esa vadksa dh la[;k gksrh gS&
(A) 8 (B) 10
(C) 12 (D) dksbZ lhek ugha
Number of Digit in PAN are-
(A) 8 (B) 10
(C) 12 (D) No limit
25
71. dkSulk th,lVh dk y{k.k ugha gS&
(A) c<+rs gq, ewY; ij dj (B) igys pqdk, x, dj dh izfriwfrZ ugha
(C) igys pqdk, x, dj dh ØsfMV (D) vizR;{k dj
Which is not a feature of GST -
(A) Tax on value addition (B) No set-off tax paid on earlier stage
(C) Credit of earlier tax paid (D) Indirect Tax
72. Hkkjr esa ykxw fd;k x;k gS&
(A) ,dy th,lVh (B) nksgjk th,lVh
(C) frgjk th,lVh (D) ,dhÑr th,lVh
The implemented in India-
(A) Single GST (B) Dual GST
(C) Triple GST (D) Integrated GST
73. e/; izns”k th,lVh vf/kfu;e dk o’kZ gS&
(A) 2015 (B) 2017
(C) 2010 (D) 2014
M.P. GST act’s year is-
(A) 2015 (B) 2017
(C) 2010 (D) 2014
26
74. Hkkjr esa th,lVh x.kuk ds fy, ykxw gS&
(A) ?kVkvksa i)fr (B) dj tek i)fr
(C) ldy ykHk i)fr (D) mi;qZDr lHkh
Method adopted in India for GST calculating -
(A) Subtraction method (B) Tax credit method
(C) Gross profit method (D) All of above
75. chtd esa th,lVh dh jkf”k &
(A) n”kkZuk vfuok;Z gS (B) ugha n”kkZbZ tkrh
(C) n”kkZuk LoSfPNd gS (D) chtd ugha cuk;k tkrk gS
Amount of GST in Invoice -
(A) Compulsory to show (B) Not shown
(C) Voluntary to show (D) Invoice is not prepared
76. th,lVh viukuk nh?kZdky esa &
(A) ykHknk;d gS (B) gkfuizn gS
(C) vkaf”kd :i ls lgh gS (D) lafnX/k gS
Implementation GST is ...... in long term -
(A) Beneficial (B) Harmful
(C) Semi beneficial (D) Doubtful
27
77. dsUnzh; th,lVh ,oa jkT; th,lVh esa lkekU; nj dks ckWVk tkrk gS&
(A) 2:1 ds vuqikr esa (B) cjkcj&cjkcj
(C) dsUnz ljdkj }kjk (D) lHkh jkT;ksa esa cjkcj
General rate of GST is divided between CGST and SGST -
(A) In the ratio of 2:1 (B) Equally
(C) By Central Government (D) Equal among all States
78. th,lVh dkSafly ds lnL; gksrs gSa &
(A) jktLo ;k foRr&dsUnzh; jkT; ea=h (B) jkT;ksa ds foRr ea=h
(C) jkT; ljdkjksa }kjk ukekafdr O;fDr (D) mi;qZDr lHkh
Members of the GST council are -
(A) Union Minister of State Incharge of Revenue of Finance
(B) Finance Ministers of State
(C) Nominated persons by State Government
(D) All of above
79. eky dh iwfrZ ds le; ds izko/kku dh /kkjk gS &
(A) 10 (B) 11
(C) 12 (D) 13
Section regarding time of supply of goods is -
(A) 10 (B) 11
(C) 12 (D) 13
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80. ,slh n”kk,Wa ftuesa vUrjkZT;h; iwfrZ ugha ekuk tk,xk &
(A) ,d gh jkT; esa eky dk LFkkukUrj.k (B) ,d gh la?k {ks= esa iwfrZ
(C) lkeku :i esa eky isz’k.k ij Hkstus ij (D) mi;qZDr lHkh
Where a sale will not be regarded as Inter-state supply -
(A) Transfer of goods with in state
(B) Supply of goods with in same union territory
(C) goods on consignment in same state
(D) All of above
81. vUrjkZT;h; iwfrZ dh vko”;d “krZ gS &
(A) eky dh iwfrZ
(B) foØ; lafonk ds vUrxZr eky dk ,d jkT; ls nwljs jkT; esa tkuk
(C) eky dk lapyu foØ; ds QyLo:i gksuk
(D) mi;qZDr lHkh
Essential condition of Inter-State supply is -
(A) Supply of goods
(B) Movement of goods from one state to another state is
occasioned under agreement of sale
(C) Moment of goods is to complete the sale
(D) All of above
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82. th,lVh esa djeqDr eky vf/klwfpr djus dh /kkjk gS &
(A) 15 (B) 11
(C) 17 (D) 8
Section of notifying exempted Exercise Books goods under GST-
(A) 15 (B) 11
(C) 17 (D) 8
83. vkxr dj NwV izkIr djus dh “krZ gS &
(A) eky iathØr O;fDr ls [kjhnk gks (B) eky mriknd ls Ø; fd;k gks
(C) eky fdlku ls [kjhnk gks (D) eky vk;kr fd;k x;k gks
Condition for Input Tax rebate -
(A) Goods purchased from Registered person
(B) Goods purchased from manufacturer
(C) Goods purchased from farmer (D) Goods imported
84. dEiksft”ku dh n”kk esaa vkxr dj ØsfMV &
(A) izkIr gksrh gS (B) ugha izkIr gksrh gS
(C) vkaf”kd :i ls izkIr gksrh gS (D) dsoy iwfrZdrkZ dks izkIr gksrh gS
Input Tax credit is ........... in case of composition -
(A) Available (B) Not available
(C) Partial available (D) Available only to supplier
30
85. buiqV VSDl ØsfMV feyrh gS &
(A) lk/ku lkexzh (B) iwWathyxr eky
(C) buiqV lsok,Wa (D) mi;qZDr lHkh
Input Tax credit is allowed for -
(A) Input material (B) Capital goods
(C) Input services (D) All of above
86. lk/ku lkexzh ij buiqV VSDl ØsfMV dh nj gS &
(A) 50 % (B) 100 %
(C) 10 % (D) 3 %
Rate of Input Tax credit regarding input -
(A) 50 % (B) 100 %
(C) 10 % (D) 3 %
87. buiqV VSDl ØsfMV dh “krZ gS &
(A) dj chtd (B) eky dh izkfIr
(C) dj dk Hkqxrku (D) mi;qZDr lHkh
Condition for ITC
(A) Tax Invoice (B) Receiving of goods
(C) Payment of Tax (D) All of above
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88. Hkkjr esa ys[kk izeki ;k ekud fuxZfer fd;s tkrs gSa&
(A) dsUnz ljdkj }kjk (B) jkT; ljdkj }kjk
(C) Hkkjrh; pkVZMZ ,dkmUVsV laLFkku }kjk (D) fjtoZ cSad vkWaQ bf.M;k }kjk
Accounting Standards in India are issued by -
(A) Central govt. (B) State Govt.
(C) Institute of Chartered Accountants of India
(D) Reserve Bank of India
89. ys[kk ekud dks viukus ls foRrh; fooj.kksa esa vkrh gS &
(A) ikjnf”kZrk (B) fujUrjrk
(C) rqyuh;rk (D) mi;qZDr lHkh
Accounting Standards ensures in Financial Statement -
(A) Transparency (B) Consistency
(C) Comparability (D) All of above.
90. dkSulk ys[kkadu izeki vewrZ lEifRr;ksa ls lEcfU/kr gS &
(A) izeki & 1 (B) izeki & 7
(C) izeki & 10 (D) izeki & 26
Which Accounting Standard relates to intangible assets-
(A) AS-1 (B) AS-7
(C) AS-10 (D) AS-26
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91. àkl ls lEcfU/kr dkSulk ys[kk izeki gS&
(A) izeki &9 (B) izeki &11
(C) izeki &13 (D) buesa ls dksbz ugha
Which accounting Standard relates to Depreciation -
(A) AS-9 (B) AS-11
(C) AS-13 (D) None of these
92. fcuk ykHk ds laLFkku cukrs gSa&
(A) fuekZ.k [kkrk (B) ykHk&gkfu [kkrk
(C) vk; O;; [kkrk (D) buesa ls lHkh
Non-profit institutions prepare -
(A) Manufacturing A/c (B) Profit & Loss A/C
(C) Income and Expenditure A/c (D) All of these
93. vk;&O;; [kkrk cuk;k tkrk gS&
(A) cSad }kjk (B) fcuk ykHk dh laLFkk }kjk
(C) O;kikfjd laLFkk }kjk (D) lk>snkjh QeZ }kjk
Income and Expenditure Account is prepared by -
(A) Bank (B) Non-profit Institution
(C) Trading Institution (D) Partnership Firm
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94. vk; O;; [kkrk iznf”kZr djrk gS &
(A) jksdM+ rFkk cSad “ks’k (B) vf/kD; vFkok deh
(C) lEifRr;kWa ,oa nkf;Ro (D) iwWath dks’k
Income and Expenditure Accounts shows -
(A) Cash and Bank Balance (B) surplus or Deficiency
(C) Assets and Liabilities (D) Capital Fund
95. olh;r dks ekuk tkrk gS &
(A) nkf;Ro (B) vk;xr izkfIr
(C) iwWathxr izkfIr (D) buesa ls dksbZ ugha
Legacies should be treated as -
(A) A liability (B) A revenue receipt
(C) A capital receipt (D) None of these
96. lfpo dks fn;k x;k ekuns; ekuk tkrk gS&
(A) iwWathxr O;; (B) vk;xr O;;
(C) jksdM+ O;; (D) buesa ls dksbZ ugha
Payment of honorarium to Secretary is treated as -
(A) Capital expenditure (B) Revenue expenditure
(C) Cash expense (D) None of these
34
97. C;kt vFkok ykHkka”k dh nj fuf”pr ugha gksrh gS&
(A) _.ki=ksa ij (B) ljdkjh ckW.M ij
(C) iwokZf/kdkj ij (D) lerk va”kksa ij
The rate of Interest or dividend is not fixed -
(A) On Debentures (B) On Government Bonds
(C) On Preference Shares (D) On Equity Shares
98. fofu;ksx ds C;kt jfgr ewY; ls vk”k; gS &
(A) cktkj ewY; (B) cktkj ewY;&C;kt
(C) cktkj ewY; + C;kt (D) buesa ls dksbz ugha
Meaning of ex-interest price of investment is -
(A) Market price (B) market price – Interest
(C) Market price + Interest (D) None of these
99. QeZ ds fo?kVu ds le; *gLrLFk jksdM+* gLrkUrfjr dh tkrh gS&
(A) iwWth [kkrk (B) ysunkjksa ds [kkrs esa
(C) jksdM+ [kkrs esa (D) olwyh [kkrs esa
On the dissolution of a firm a cash in hand is transferred to -
(A) Capital A/c (B) Creditors A/c
(C) Cash A/c (D) Realisation A/c
35
100. olwyh [kkrs dk ykHk&gkfu gLrkUrfjr fd;k tkrk gS&
(A) ykHk gkfu [kkrs esa (B) lk>snkjh ds iwWath [kkrs esa
(C) jksdM+ [kkrs esa (D) mi;qZDr esa ls dksbZ ugha
Profit or loss or realisation account is transferred to -
(A) P & L A/c (B) Capital Account of the Partner
(C) Cash A/c (D) None of above
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Ph.D. ENTRANCE TEST EXAMINATION, 2021
Commerce
Answer Key
Question No. Answer Question No. Answer
1 B 51 B
2 D 52 A
3 D 53 D
4 D 54 D
5 A 55 B
6 D 56 D
7 C 57 D
8 A 58 B
9 A 59 A
10 D 60 B
11 C 61 C
12 B 62 D
13 B 63 D
14 C 64 C
15 D 65 C
16 B 66 A
17 D 67 D
18 B 68 D
19 C 69 B
37
20 B 70 B
21 B 71 B
22 A 72 B
23 D 73 B
24 C 74 B
25 A 75 A
26 A 76 A
27 B 77 B
28 C 78 D
29 C 79 C
30 C 80 D
31 C 81 D
32 A 82 B
33 D 83 A
34 D 84 B
35 D 85 D
36 D 86 B
37 D 87 D
38 C 88 C
39 C 89 D
40 B 90 D
41 B 91 D
42 D 92 B
38
43 C 93 B
44 A 94 B
45 C 95 B
46 A 96 B
47 C 97 D
48 A 98 B
49 A 99 C
50 D 100 B