Previous Year Paper – Auditor (Panchayat) – HPSSC Hamirpur – lV
- Heavy water is used in atomic reactions as a
(A) Moderator
(B) Fuel
(C) Coolant
(D) Fire extinguisher - A considerable part of harmful ultraviolet radiation of the sun does not reach the earth’s surface because above the earth’s atmosphere there is layer of
(A) Carbon dioxide
(B) Ammonia
(C) Hydrogen
(D) Ozone - Which out of the following vessels can be used for storing sulphuric acid ?
(A) Wool vessel
(B) Zinc vessel
(C) Lead vessel
(D) Copper vessel - The noble gas used for filling air ships and observation balloons is
(A) Neon
(B) Helium
(C) Xenon
(D) Non of these - Sodium metal cannot be stored in
(A) Alcohol
(B) Benzene
(C) Toluene
(D) Kerosene oil - Baking soda’s chemical representation is
(A) Na2Co3
(B) Na2SO4
(C) K2CO3
(D) NaHCO3 - Dynamite is prepared by mixing nitroglycerine with
(A) Cellulose nitrate
(B) Saw dust and ammonium-nitrate
(C) Saw dust alone
(D) Concentrated sulphuric acid - The deficiency of Vitamin D causes :
(A) Night blindness
(B) Xerosis
(C) Rickets
(D) Loss of appetite - Ascorbic acid is
(A) Vitamin C
(B) Vitamin K
(C) Vitamin A
(D) Vitamin E - Which one of the following contains cobalt?
(A) Chlorophyll
(B) Haemoglobin
(C) Vitamin C
(D) Vitamin B12 - Chloroquine is used for cursing
(A) Headache
(B) Malaria
(C) Burns
(D) Throat infection - Penicillin is an
(A) Antibiotic
(B) Antiseptic
(C) Analgesic
(D) None of these - Iodine deficiency in the diet is known to cause
(A) Night blindness
(B) Beri-Beri
(C) Goitire
(D) Rickets - Sweetest among all the sugars is
(A) Fructose
(B) Glucose
(C) Sucrose
(D) Lactose - Out of the following the harmone is
(A) RNA
(B) Invertase
(C) Ascorbic acid
(D) Insulin - The acid that makes lemon sour is
(A) Tartaric Acid
(B) Citric Acid
(C) Oxalic Acid
(D) Hydrochloric acid - Separation of petroleum into different fractions is done by
(A) Steam distillation
(B) Separating funnel
(C) Fractional distillation
(D) Filtration - Nitrous oxide is called
(A) Tear Gas
(B) Producer Gas
(C) Mustard Gas
(D) Laughing Gas - Animals die in nitrogen because
(A) They lack oxygen
(B) The gas is poisonous in nature
(C) The gas is heavier than air
(D) The gas destroys haemoglobins - Ammonia water makes a good cleaning agent because it :
(A) is weakly basic
(B) emulsifies grease
(C) leaves no residue when wiped out
(D) All are true - The percentage of nitrogen in air remains almost constant due to
(A) the fixation of nitrogen
(B) the activity of symbiotic bacteria
(C) the nitrogen cycle in nature
(D) the effect of lightning and bacteria - Liquid ammonia is used in refrigeration because it
(A) has high dipole
(B) has high heat of vaporisation
(C) is highly soluble in water
(D) is basic in nature - In plants atmospheric nitrogen is converted into
(A) proteins
(B) carbohydrates
(C) amino compounds
(D) fats - White phosphorus is
(A) strong poison
(B) a mild poison
(C) non-poison
(D) None of these - The momentum of the system is conserved :
(A) Always
(B) Never
(C) Only in the absence of an external force
(D) Only when an external force acts - Rocket works on the principle of conservation of
(A) Mass
(B) Linear momentum
(C) Energy
(D) Angular momentum - When velocity of body is doubled, its kinetic energy is
(A) Doubled
(B) Remains the same
(C) Becomes three times
(D) becomes four times - Central Excise Officer means:
(A) Chief Commissioner of Central Excise
(B) Commissioner of Central Excise
(C) Assistant Commissioner of Central Excise
(D) All of the above - VAT is
(A) General Sales Tax System
(B) Single Point Sales Tax System
(C) Multiple Point Sales Tax System
(D) None of the above - Registration under Himachal VAT Act can be of following categories :
(A) Compulsory and Voluntary Registration
(B) Compulsory, Voluntary and Provisional Registration
(C) Voluntary and Provisional Registration
(D) None of the above - As per SA 240, if Auditor detects and error then the Auditor should
(A) Communicate it to shareholders
(B) Submit his resignation
(C) Ensure financial statements are adjusted for detection errors
(D) None of the above - When audit is conducted at the end of financial year, it is known as :
(A) Interim audit
(B) Balance Sheet audit
(C) Final audit
(D) Special audit - Audit note book is maintained by audit staff to note
(A) Errors
(B) Any queries
(C) Any difficulty
(D) All of these - Standard of audit in regard to verification of assets aims at establishing their evidence of
(A) Existence
(B) Proper valuation
(C) Ownership
(D) All of these - The audit report by the auditor of the company is addressed to
(A) Board of Directors
(B) Member of Company
(C) Managing Director
(D) Central Government - For the Assessment Year 2016-17, the rate of Income Tax (for Resident Individual ) is Nil upto the Income of
(A) Rs. 2,00,000
(B) Rs. 2,50,000
(C) Rs. 2,75,000
(D) Rs. 3,50,000 - Income Tax Act extends to
(A) Whole of India
(B) Whole of India except Jammu & Kashmir
(C) Whole of India except Sikkim
(D) Whole of India except Jammu & Kashmir and Sikkim - Secondary and Higher Education Cess (SHEC) is leviable @ :
(A) 2%
(B) 3%
(C) 1%
(D) None of these - The total income of the assessee has been computed as Rs. 2,93,495. for rounding off the total income will be taken as
(A) Rs. 2,93,500
(B) Rs. 2,93,490
(C) Rs. 2,93,495
(D) None of these - Mr. A’s total income for assessment year 2016-17 is Rs 7,90,000. His tax liability shall be:
(A) Rs. 83,000
(B) Rs. 84,660
(C) Rs. 85,490
(D) None of these - Getting PAN is compulsory for
(A) Income Tax Payer
(B) Charitable Trust
(C) Importer-Exporter
(D) All of the above - Service Tax was introduced in India on the recommendation of …………….Committee.
(A) Kelkar
(B) Dr. Raja J. Challiah
(C) Dr. Man Mohan Singh
(D) Dr. Yashwant Singh - Loss leads to reduction in
(A) Liability
(B) Capital
(C) Income
(D) None of these - Financial position of the business is ascertained on the basis of
(A) Profit and Loss Account
(B) Trial Balance
(C) Balance Sheet
(D) None of the above - ‘Jet Airways’ and’Kingfisher’ are examples of
(A) Privates Schools
(B) Private Airlines
(C) Private Ships
(D) Private Railways - FEMA signifies
(A) Free Export Management Act
(B) Foreign Exchange Management Act
(C) Free Export Marketing ACt
(D) Free Export Marketing Act - Selling of goods abroad below cost in order to eliminate a surplus or to gain an edge on foreign competition is called’………..
(A) Hedging
(B) Hogging
(C) Balance of Trade
(D) Dumping - A “Lame Duck” in financial terminology is
(A) A bankrupt company
(B) A sick industry
(C) A member of stock exchange who is unable to meet his debts
(D) A bull in stock exchange who is unable to buy - Economic Activities=…………………
(A) Business + Employment
(B) Profession + Employment
(C) Business + Profession
(D) Business + Profession + Employment - Insurance removes the hindrance of
(A) Risk
(B) Finance
(C) Information
(D) Place
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Previous Year Paper – Auditor (Panchayat) – HPSSC Hamirpur – lV
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