MITTAL COMMERCE CLASSES 1 | P a g e
CPT Mock Test-1 Session-I Duration : 2 Hours
Test Booklet No. – 110012 Date: - 11.06.2018 Total Marks : 100
(1) Ans. d
Examination : Ledger posting is function of book-keeping not accounting.
(2) Ans. a
Examination: If revenue earning capacity is increased, it will be treated as capital.
(3) Ans. a
Examination: Recovered bad debts will be credited to bad debts recovered A/c not P&L A/c
or Trade Receivables.
(4) Ans. a
Examination: Total of sales return book is posted to debit of Sales Return A/c.
(5) Ans. c
Examination: Bill payable is in name of some individual, thus personal.
(6) Ans. a
Examination: Due to Money measurement concept, all assets which can be measured in
money terms, are recorded. Human asset can’t be measured in monetary terms.
(7) Ans. a
Examination: Sales Returns book records returns of credit sales only not cash sales.
(8) Ans. b
Examination: Average profit (simple or weighted) is multiplied with no. of years under
Average profit method for calculation of goodwill.
(9) Ans. c
Examination: Rent is an expense or if received (income). It is a nominal account.
(10) Ans. d
Examination: Parties to bill of exchange are Drawer (who draws), drawee (on whom bill is
drawn) and payee (to whom payment is to be made). Thus all are parties.
(11) Ans. a
Explanation:
Qk;ns ds vuqikr esaA
lk>snkj dh lsokfuo`fÙk ij mldk ykHk esa fgLlk 'ks"k lk>snkjksa }kjk izkIr fd;k tkrk gS vr% bls 'ks"k lk>snkjksa
ds Qk;ns ds vuqikr esa ck¡Vk tk;sxkA
(12) Ans. c
Examination: Income is reflected in form of inflow of assets or decrease of liabilities.
(13) Ans. b
Examination: dkuwuh vk/kkj ij fd;k x;k O;;] vkxe O;; dgykrk gSA
(14) Ans. a
Examination: Profit/loss on revaluation is shared among partners in old profit sharing ratio.
MITTAL COMMERCE CLASSES 2 | P a g e
(15) Ans. c
Examination: ‘Closing inventory’ means goods lying unsold at the end of previous
accounting period or at beginning of current accounting period.
(16) Ans. a
Examination: General reserve will be transferred to old partners in the old profit sharing
ratio.
(17) Ans. b
Examination: Depreciation on machinery is recorded in P&L A/c as it is an expense.
(18) Ans. c
Examination: For rectification, we need to credit Insurance company (receipt of claim) and debit
drawings a/c as proprietor has deposited this cheque in his personal account.
(19) Ans. d
Examination: Fixed capital account is not credited with interest, profit or salary of partner.
Fluctuating capital account is credited with all these items.
(20) Ans. c
Examination: Interest on capital is an expense but interest on drawings is an income/gain
for the firm.
(21) Ans. c
Examination: Old bill should be considred as cancelled in the given case.
(22) Ans. c
Examination: Auditor objected as consistency in method of depreciation should be observed
and change should be done only if required by statute or change would result in appropriate
presentation of financial statement.
(23) Ans. a
Examination: Fixed installment or straight line method depreciates cost evenly throughout the
useful life of the fixed asset.
Straight line depreciation is calculated as follows:
Depreciation per annum = (Cost – Residual Value) / Useful Life
Where:
Cost includes the initial and any subsequent capital expenditure.
Residual Value is the estimated scrap value at the end of the useful life of the asset. As the
residual value is expected to be recovered at the end of an asset’s useful life, there is no need
to charge the portion of cost equaling the residual value.
Useful Life is the estimated time period an asset is expected to be used from the time it is
available for use to the time of its disposal or termination of use.
Here Cost of the asset = Rs. 5,000
Salvage value = Rs. 500
Depreciation/year = (5,000 – 500)/10 = Rs. 450
Depreciation rate = (450/5,000) × 100 = 9%
(24) Ans. b
Examination: Net profit is calculated by subtracting a company’s total expenses from total
revenue, thus showing what the company has earned (or lost) in a given period of time
(usually one year). also called net income or net earnings.
MITTAL COMMERCE CLASSES 3 | P a g e
Here net profit = gross profit – Carriage Outwards – Rent paid – Bad Debts + Apprentice
premium – Printing & Stationery = 51,000 – 5,800 – 6,400 – 2,600 + 1,500 – 1,000 = Rs.
36,700.
(25) Ans. c
Examination: Calculation of cash balance at the end:
Opening Balance 10,000
Add:
Cash Balance
5,000
Collection from Receivable (50000-5000-10000) 35,000 40,000
Less:
Cash Purchases 10,000
Payment to Suppliers 15,000
Expenses paid 19,300 (44,300)
Cash balance at the end 5,700
(26) Ans. a
Examination: Where interest on drawings is charged it is usually calculated at fixed rate
percent from the date of each drawing to the date the accounts are closed. If the dates on
which the amounts are drawn are not given, interest is calculated on the whole amount on the
assumption that the money was drawn evenly throughout the year. The amount of interest is
debited to proprietor’s drawings accounts and is credited to the interest on drawings amount.
At the close of the accounting period the interest on drawings accounts is closed by transfer to
the profit and loss account.
It may, however, be noted that if the withdrawals are of uniform amount and are made at
regular intervals, then interest on drawings can be calculated on the total of the amount
drawn, for the average of the periods applicable to first and last installment. Therefore, if
drawings are made at the beginning of each month, interest should be calculated on the whole
amount for 6 and half months.
Here Ram Gopal withdrew Rs. 2,000 on the first day of each month interest on drawings is
provided @ 10%.
So interest on drawings will be = 10% of (2000 × 12) × 6.5/12 = Rs. 1,300
(27) Ans. c
Examination: In financial accounting, every single event occurring in monetary terms is
recorded. Sometimes, it just so happens that some events are either not recorded or it is
recorded in the wrong head of account or wrong figure is recorded in the correct head of
account. Whatever the reason may be, there is always a chance of error in the books of
accounts. These errors in accounting require rectification.
Here bills receivable passed through bills payable thus bills payable account is overcasted and
bills receivable is undercasted.
So the rectifying entry will be
B/P A/c Dr. 500
B/R A/c Dr. 500
To A 1,000
(28) Ans. a
Examination: Cost Price: The price, at which an article is purchased, is called its cost price,
abbreviated as C.P. Selling Price: The price, at which an article is sold, is called its selling prices,
abbreviated as S.P. Profit or Gain: If S.P. is greater than C.P., the seller is said to have a profit or
gain.
MITTAL COMMERCE CLASSES 4 | P a g e
Here Goods costing Rs. 7,500 were sold at 25% profit on selling price. Let the sales = x (say)
Then profit = 25% of x = .25x
Sales = cost + profit
Or x = 7,500 + .25x
Or 0.75x = 7,500
Or x = Rs. 10,000.
(29) Ans. c
Examination: Gross profit is a company’s revenue minus its cost of goods sold. Gross profit
is a company’s residual profit after selling a product or service and deducting the cost
associated with its production and sale.
Cost of goods sold is the direct costs attributable to the production or purchase of the goods
sold by a company. It excludes indirect expenses such as distribution costs and sales force
cost.
Cost of goods sold = opening inventory + purchases less purchase return + direct expenses
– closing inventory = 80,000 + 3,00,000 – 6,000 + 12,000 + 4,000 + 8,000 – 60,000 =
3,38,000
And gross profit = sales less sales return – cost of goods sold = 4,10,000 – 10,000 –
3,38,000 = Rs. 62,000
(30) Ans. b
Examination:
Preparing a trial balance for a company serves to detect any mathematical errors that have
occurred in the double-entry accounting system. Provided the total debits equal the total
credits, the trial balance is considered to be balanced, and there should be no mathematical
errors in the ledgers.
Dr. (Rs.) Cr. (Rs.)
Purchases 20,000
Reserve Fund 20,000
Sales 1,00,000
Purchase return 1,000
Sales Return 2,000
Opening Inventory
Closing Inventory
30,000
40,000
Sundry Expenses 20,000
Outstanding Expenses 2,000
Cash at Bank 5,000
Fixed Assets 50,000
Trade receivables 80,000
Trade payables 30,000
Capital 94,000
________ ________
2,47,000 2,47,000
(31) Ans. b
Examination:
Bank reconciliation statement of …..
Particulars Amount Amount
Balance as per cash book (cr) 2,500
Add:
MITTAL COMMERCE CLASSES 5 | P a g e
Cheques deposited in the Bank but not cleared 1,000 1,000
Less:
Cheques drawn but not presented for payment 1,400 (1,400)
________
Balance as per pass book(dr) 2,100
(32) Ans. d
Examination: lr~rrk dk mYy?kau fd;k gSA
(33) Ans. a
Explanation:
,slh dEiuh tks Hkkjr ds ckgj iathd`r gS ijUrq Hkkjr esa O;kikj djrh gS] mls fons'kh dEiuh dgrs gSA
(34) Ans. b
Examination: Consignment is the act of consigning, which is placing any material in the hand of
another, but retaining ownership until the goods are sold or person is transferred.
Consignment account
Date Particulars
To goods sent on consignment
Amount Date Particulars
By Ram Ji Lal-sales
Amount
A/c(100 × 150) 15,000 (90 × 180) 16,200
To bank- packing and dispatch 500 By closing inventory 1,620
To Ram Ji Lal-freight 500
To Ram Ji Lal-carriage and octroi 200
To Ram Ji Lal-godown rent 100
To Ram Ji Lal-insurance 150
To Ram Ji Lal-commission 1,215
To profit on consignment 155
________
17,820 17,820
Valuation of closing stock:
Cost of goods consigned = 15,000
Add: packing and dispatch = 500
Add:freight = 500
Add: Carriage = 200 Total cost = 16,200
Cost of unsold goods = 16,200 × 10/100 = 1,620
(35) Ans. a
Examination: Here Bharti consigned to Bhawna 1,500 Kg of flour costing Rs. 4,500. She
spent Rs. 307 as forwarding charges. 5% of the consignment was lost in weighing and
handling. Bhawna sold 1,350 Kg of flour at Rs. 4 per kg.
Units lost = 5 % of 1,500 = 75 kgs
Closing inventory = 95% of 1,500 – 1,350 = 75 kgs Cost of goods consigned = 4,500 + 307
= Rs. 4,807
Value of closing inventory = units of unsold inventory × (original cost of goods consigned +
direct expenses)/ (total units-units lost)
= 75 × 4,807/(1,500 – 75) = Rs. 253.
MITTAL COMMERCE CLASSES 6 | P a g e
(36) Ans. d
Explanation:
LFkk;h lEifÙk dk ewY;kadu ys[kkadu uhfr;ksa dk mnkgj.k gSA
(37) Ans. a
Examination: When the shares forfeited are reissued at discount, Bank account is debited by
the amount received and Share capital account is credited by the paid up amount. The
amount of discount allowed is debited to Share Forfeited Account. This is for adjusting the
amount of discount so allowed from the amount forfeited at the time of forfeiture.
Now the amount of discount allowed on reissue of shares at the most can be equal to the
forfeited amount on such shares. In that case the share forfeited account after reissue will
show a zero balance. But in case, this amount of discount is less than the amount forfeited,
the remaining forfeited amount will be profit for the company. This profit is a capital gain to
the company and is transferred to Capital Reserve account.
In the above question discount on shares reissued = number of shares reissued × discount
allowed per share = 30 × 15 = Rs. 450.
Amount available for the reissued shares in shares forfeiture account = number of shares
reissued × amount forfeited per share = 30 × (20) = Rs. 600
The surplus amount to be transferred to capital reserve account = 600 – 450 = Rs. 150
(38) Ans. a
Examination: Dividends payable are dividends that a company’s board of directors has
declared to be payable to its shareholders. Until such time as the company actually pays the
shareholders, the cash amount of the dividend is recorded within a dividends payable
account as a current liability.
Here dividend payable will be 5% of (Equity share capital called up - Calls in arrear) = 5%
of (10,00,000– 40,000) = Rs. 48,000.
(39) Ans. d
Explanation:
jgfr;s ds ewY; esa ifjorZu ls ’kq) YkkHk ij izHkko iM+rk gSa rFkk YkkHk ij izHkko iM+us ds dkj.k dj nkf;Ro ij
izHkko iMs+xkA
(40) Ans. a
Explanation:
jkstukePkk & lgk;d iqLrd ,oa jkstukepk ,d nwljs ds iwjd gSaA a
(41) Ans. a
Examination:
Computation of depreciation by both methods
Year WDV Depreciation by Depreciation by
diminishing balance fixed installment method
method
1.12006 20,000
31.12.2006 17,000 3,000 3,000
31.12.2007 14,450 2,550 3,000
31.12.2008 12,282 2,168 3,000
Total depreciation 7,718 9,000 Deficiency = 1,282
Thus Adjusted amount will be: Rs. 1,282
MITTAL COMMERCE CLASSES 7 | P a g e
(42) Ans. c
Examination: ys[kkadu dh vk/kkjHkwr ys[kkadu ekU;rk,sa gS % pkyw O;kikj dh vo/kkj.kk] lr~rrk] miktZu
(43) Ans. a
Examination: Gross profit is a company’s revenue minus its cost of goods sold. Gross profit is
a company’s residual profit after selling a product or service and deducting the cost associated
with its production and sale.
Cost of goods sold is the direct costs attributable to the production or purchase of the goods
sold by a company. It excludes indirect expenses such as distribution costs and sales force
cost.
Cost of goods sold in the above case = purchases less returns = 60,000 – 10,000 = 50,000 Profit =
sales less return – cost of goods sold = 80,000 – 10,000 – 50,000 = Rs. 20000
(44) Ans. b
Examination: Under average profit method goodwill is calculated on the basis of the average
of some agreed number of past years. The average is then multiplied by the agreed number
of years. This is the simplest and the most commonly used method of the valuation of
goodwill.
Goodwill = Average Profits X Number of years of Purchase
Before calculating the average profits the following adjustments should be made in the profits of
the firm:
(a) Any abnormal profits should be deducted from the net profits of that year.
(b) Any abnormal loss should be added back to the net profits of that year.
(c) Non operating incomes e.g. Income from investments etc should be deducted from the net
profits of that year.
Profit of the year 1 : 40000
Profit for the year 2 : 50000
Profit for year 3 : 60000
Profit for year 4 : 50000
Average profit of last 4 years = (40,000 + 50,000 + 60,000 + 50,000)/4 = Rs. 50,000
Goodwill = 50,000 × 3 = Rs. 1,50,000
(45) Ans. d
Examination: The adjustment of insurance claim will be reflected in all three-trading A/c, P&L
and balance sheet.
(46) Ans. b
Examination: Loan amount = 10,000
Interest payable = 6% of 10,000 = Rs. 600 Interest
on loan paid = 300
Thus interest outstanding = 600 – 300 = Rs. 300
(47) Ans. b
Examination: Fixed installment or straight line method depreciates cost evenly throughout the
useful life of the fixed asset.
1-7-2006 Cost of machinery 20,000
31-12-2006 Depreciation (10% of 20000) for 6 months 1,000
1-1-2007 wdv 19,000
31-12-2007 depreciation 2,000
1-1-2008 wdv 17,000
MITTAL COMMERCE CLASSES 8 | P a g e
31-12-2008 depreciation 2,000
1-1-2009 wdv 15,000
31.12.2009 depreciation 2,000
31.12.2009 wdv 13,000
At the end of the year 2009 it was sold for Rs. 15,000.
Profit on sale will be sale proceeds – WDV = 15,000 – 13,000 = Rs. 2,000
(48) Ans. a
Examination: Cost includes the initial and any subsequent capital expenditure.
Here A boiler was purchased from abroad for Rs. 10,000, shipping and forwarding charges
amounted to Rs. 2,000, Import duty Rs. 7,000 and expenses of installation amounted to Rs.
1,000.
Thus cost of asset = 10,000 + 2,000 + 7,000 + 1,000 = Rs. 20,000
Cost of Machine 20,000
1st Year Depreciation 2,000
1st Year Wdv 18,000
2nd Year Depreciation 1,800
2nd Year Wdv 16,200
3rd Year Depreciation 1,620
3rd Year Wdv 14,580
(49) Ans. c
Examination: Since purchases has debit balance Necessary Journal entry to rectify the error
will be:
Purchases A/c Dr. 500
To Suspense 500
(50) Ans. b
Examination: If purchases journal is short by Rs. 1,000, it will affect trial balance.
(51) Ans. a
Examination: In case the bill is renewed the interest will not be charged on the noting
charges which will be treated separately and will not be clubbed with the amount of the bill.
Here Total amount of the A’s acceptance = 8,000 Amount paid = 4,000
Amount of the renewed bill = Rs. 4,000
Interest for 3 months @12%pa = 4,000 × 12/100 × 3/12 = Rs. 120
(52) Ans. c
Examination: Total value of machine purchased = Rs. 1,15,000
Payment made by cheque = 10,000
Remaining amount to be paid by issue of shares = 1,05,000
Value per share including premium = Rs. 10.5
Thus number of shares to be issued = 1,05,000/10.5 = 10,000 shares
Face Value of shares issued = 10,000 × 10 = Rs. 1,00,000
Thus securities premium = 1,05,000 – 1,00,000 = Rs. 5,000
(53) Ans. a
Examination: Here B sold 50 televisions at Rs. 15,000 per television. He was entitled to
commission of Rs. 500 per television sold plus one fourth of the amount by which the gross
sale proceeds less total commission there on exceeded a sum calculated at the rate of Rs.
12,500 per television sold.
MITTAL COMMERCE CLASSES 9 | P a g e
Articles sold = 50
So basic commission = 500 × 50 = 25000Rs. Let the total commission be x(say)
Extra commission = 1/4 (sales proceeds – x – 12,500 × articles sold) = 1/4 of (7,50,000 –
x – 12,500 × 50)
Or x – 25,000 = 1/4 (1,25,000 – x)
Or 4 (x – 25,000) = 1,25,000 – x
Or 4x – 1,00,000 = 1,25,000 – x
Or 5x = 2,25,000
Or x = Rs. 45,000 = total commission.
(54) Ans. b
Examination: In case when a bill of exchange matures on a public holiday then the due date
will be the preceding business day.
In this question A bill of exchange matures on 19th July. It is a public holiday. Bill will mature
on the preceding day i.e.18 th july.
(55) Ans. b
Examination: Rs. 36,400 = (1,12,000 + 6,200) less (65,000 + 6,000 + 3,000 + 6,170 +
1,630)
(56) Ans. a
Examination: The expired portion of capital expenditure is expense, unexpired is asset.
(57) Ans. a
Examination: Closing capital = opening capital + profits – drawings
Profit = closing capital – opening capital – capital introduced during the year + drawings =
16,900 – 15,200 – 2,000 + 4,800 = Rs. 4,500 (profit)
(58) Ans. a
Examination: Interest collected by bank Rs. 500 and direct deposit by a customer into his
bank Rs. 2,500 will be added to the balance as per cash book.
(59) Ans. a
Examination: Recovery of bad debts is a revenue receipt.
(60) Ans. a
Examination:Here amount of the bill = 50,000
Thus amount received from bank on discounting = Rs. 48,000
The charges of the bank is borne by A and B equally and on maturity A will send Rs. 25,000
to B.
(61) Ans. a
Explanation:
futh dkuwu dh
(62) Ans. a
Explanation:
lkekU; izLrko] vke turk dks fd;k x;k izLrko gksrk gS rFkk blfy, dksbZ Hkh bls Lohdkj dj ldrk gS rFkk
visf{kr dk;Zokgh dj ldrk gSA
(63) Ans. d
Explanation:
uhykeh foØ; ^^izLrko ds fy, vkeU=.k** gksrk gS] ijUrq uhykeh foØ; esa yxkbZ xbZ cksyh ,d ^^izLrko** ekuh
tkrh gSA
MITTAL COMMERCE CLASSES 10 | P a g e
(64) Ans. c
Explanation:
/kkjk&8 bafxr djrh gS fd fdlh izLrko dh 'krksZa dh fu"ifÙk izLrko dh ,d Lohd`fr gh gksrh gSA tgk¡ ,d
lkekU; izLrko lrr~ izd`fr dk gks rks tc rd mldks okfil ugha fy;k tkrk fdrus gh O;fDr mldks Lohdkj
dj ldrs gSaA ¼dkjfyy cuke dkjcksfyd Leksd ck¡y dEiuh½
(65) Ans. d
Explanation:
izLrkoxzfgrk }kjk] izLrkodrkZ dks Lohd`fr dk laogu izLrko dk le; iwjk gksus ls igys] izLrko dk lekiu
gksus ls igys] izLrkodrkZ }kjk izLrko dk [k.Mu djus ls igys gks tkuk pkfg,A ¼/kkjk&4½
(66) Ans. b
Explanation:
izLrko esa of.kZr tfj;s ls gh Lohd`fr gksuh pkfg;sA vr% izLrqr iz’u esa izLrko esa rkj }kjk Lohd`fr ls mÙkj
Hkstuk of.kZr gS] vr% Lohd`fr flQZ rkj ds }kjk gh lEiw.kZ ekuh tk;sxhA
(67) Ans. a
Explanation:
/kkjk 15 ds vuqlkj ^^mRihM+u** Hkkjrh; n.M fo/kku }kjk of.kZr fdlh dk;Z dks djus ;k djus dh /kedh nsus
vFkok fdlh O;fDr dh lEifÙk dks xSj dkuwuh rkSj ij jksdus ;k jksdus dh /kedh nsus dh ckr gS ogk¡ fdlh
cy ds iz;ksx dh Hkkouk ls tgk¡ mRihM+u yxk;k x;k gSA vkSj vkRegR;k djus dh /kedh Hkh mRihM+u ds rgr
vkrh gSA
(68) Ans. a
Explanation:
Lohd`fr mRihM+u }kjk yh xbZ gS] bls lkfcr djus dk nkf;Ro ml O;fDr ij gksrk gS tks Lo;a dks mRihM+u ds
izHkko ls cpkuk pkgrk gSA
(69) Ans. b
Explanation:
/kkjk 16 ds vuqlkj] ,d vuqcU/k dks vuqfpr izHkko ls izsfjr gqvk dgk tkrk gS tgk¡ i{kdkjksa ds chp fo|eku
lEcU/k ,sls gksa fd muesa ls ,d i{kdkj ,slh fLFkfr esa gks fd nwljs dh bPNk dks izHkkfor dj lds rFkk viuh
bl fLFkfr dk nwljs ls vuqfpr ykHk mBkus esa iz;ksx djsA ,d O;fDr dks nwljs dh bPNk dks izHkkfor djus dh
fLFkfr esa ekuk tk,xk tc mldh nwljs ij okLrfod vFkok n`’; vf/klÙkk gks ;k tc og nwljs ds lkFk
ln~Hkkouke; lEcU/kksa esa gksA
(70) Ans. b
Explanation:
/kkjk 20 ds vuqlkj ^^fons’kh dkuwu** dh xyrh dks ^^rF; dh xyrh** ekuk tkrk gSA
(71) Ans. c
Explanation:
izLrqr iz’u esa fd;k x;k vuqcU/k vizoZruh; gksxk] D;ksafd ;g lfUu;e }kjk oftZr gS vkSj voS/kkfud gSA
(72) Ans. b
Explanation:
futh ;ksX;rk ij vk/kkfjr vuqcU/k] i{kdkj dh e`R;q gksus ij lekIr gks tkrs gSaA
(73) Ans. b
Explanation:
lk>snkjh vf/kfu;e 1 vDVwcj] 1932 dks vfLrRo esa vk;kA
MITTAL COMMERCE CLASSES 11 | P a g e
(74) Ans. d
Explanation:
Hkkjrh; lk>snkjh vf/kfu;e ds vuqlkj 'kCn ^^O;olk;** esa lHkh VsªM] O;olk; vkSj is’ks lfEefyr gSA
(75) Ans. b
Explanation:
cSafdax O;kikj esa vf/kdre lkS O;fDr lk>snkj gks ldrs gSaA
(76) Ans. a
Explanation:
lk>snkjh le>kSrs esa of.kZr vuqikr esa lk>snkj ykHk&gkfu foHkkftr djrs gSaA vkSj ;fn dksbZ vuqikr r; ugha
fd;k x;k gks rks ykHk&gkfu dk cVokjk cjkcj gksrk gSA
(77) Ans. d
Explanation:
lk>snkjh le>kSrk cukrs le; lk>snkj r; dj ysrs gSa fd mudk ykHk o gkfu ckVus dk vuqikr D;k gksxk
vkSj dksbZ flQZ ykHkksa esa fgLlk izkIr djsxk bR;kfnA
(78) Ans. b
Explanation:
dkuwuu izfrckf/kr ugha
(79) Ans. a
Explanation:
lk>snkjh cukrs le; lk>snkj lk>snkjh lays[k esa vkilh lgefr ls dksbZ Hkh izko/kku] 'krsZ bR;kfn dj ldrs gSa
vkSj ;g oS/k gksrh gSaA
(80) Ans. c
Explanation:
lk>snkjksa ds e/; vuqcU/k vkSj O;kikj dh izFkk ds vuqlkj lk>snkjksa ds xfHkZr vf/kdkj r; fd;s tkrs gSaA ¼/kkjk
19¼1½ o 22½
(81) Ans. c
Explanation:
lk>snkj dk fnokfy;kiu ¼/kkjk & 34½ & tc fdlh QeZ ds lk>snkj dks U;k;ky; ds }kjk fnokfy;k ?kksf"kr
fd;k tkrk gS rc og U;k;ky; ds }kjk fnokfy;k ?kksf"kr djus dh frfFk ls QeZ dk lk>snkj ugha jgrk pkgs
fd blls QeZ dk fo?kVu gks ;k u gksA mldh lEifÙk ¼tks blds i’pkr~ ljdkjh dk;Z ds fy;s fu;qDr
vf/kdkjh esa fufgr gksrh gS½ vkns’k Hkh tkjh fd;s tkus dh frfFk ds i’pkr~ ls QeZ ds fdlh dk;Z ds izfr
mÙkjnk;h ugha gksrh] vkSj QeZ Hkh dfFkr lk>snkj ds fdlh dk;Z ds izfr mÙkjnk;h ugha gksrh ¼pkgs lk>snkjksa ds
e/; fdlh vuqcU/k ds }kjk QeZ ,sls U;kf;d fu.kZ; ls fo?kfVr dh tkrh gS ;k ugha½A lkekU;r% ijUrq LFkk;h
:i esa ugha] ,d lk>snkj ds fnokfy;k gksus ls QeZ dk fo?kVu gks tkrk gSA ,d lk>snkj dks] U;k;ky; }kjk
fnokfy;k ?kksf"kr fd, tkus ij lk>snkjksa esa ;g {kerk gksrh gS fd og viuh lgefr ls QeZ dk fo?kVu jksd
ldsA
(82) Ans. a
Explanation:
lqiqnZxh ls rkRi;Z ,d O;fDr ds }kjk nwljs O;fDr dks ,sfPNd :i ls vf/kdkj ds gLrkUrj.k ls gSA [/kkjk
2¼2½] ,d lkekU; fu;e ds :i esa] eky dh lqiqnZxh dqN djds nh tk ldrh gS ftldk izHkko gksrk gS fd
eky Øsrk ds dCts esa pyk tkrk gS ;k mldh vksj ls mldks /kkj.k djus ds fy, vf/kd`r fdlh O;fDr dks
dCtk fey tkrk gSA
MITTAL COMMERCE CLASSES 12 | P a g e
(83) Ans. b
Explanation:
Ykk{kf.kd lqiqnZxh & tc ,d oLrq dks lkadsfrd :i ls fdlh vU; oLrq ds LFkku ij gLrkarfjr fd;k tkrk
gSA bl izdkj oLrq,¡] tc ,d tgkth dEiuh dks lqiqnZxh esa gSa vFkok jsyos dh lqiqnZxh esa gSa] rks mUgsa tgkth
fcYVh vFkok jsy jlhn] tks mu oLrqvksa ds fy;s gksa nsdj cspk tk ldrk gS vFkok xksnke esa j[kh gqbZ oLrq;sa
dkuwuh :i esa xksnke dh pkfc;k¡ nsdj csph tk ldrh gSaA
(84) Ans. c
Explanation:
opui= LokfeRo dk izi= ugha gksrk D;ksafd ;g dsoy ,d fuf’pr m/kkj dk izek.ki= gksrk gSA
(85) Ans. b
Explanation:
Hkkoh oLrq;sa os oLrq;sa ftudk fuekZ.k vFkok vf/kxzg.k foØsrk ds }kjk foØ; ds vuqcU/k ds i’pkr~ fd;k tkrk
gS [/kkjk 2¼6½]A
(86) Ans. d
Explanation:
la;ksfxd eky og eky gksrk gS ftldh miyC/krk fdlh Hkkoh ?kVuk ds ?kfVr ;k uk ?kfVr gksus ij vk/kkfjr
gksrh gSA mi;qDr iz’u esa Bgjko rwQku u vkus dh ?kVuk ij vk/kkfjr gS] vr% ;g la;ksfxd eky ds nk;js ds
rgr gSA
(87) Ans. b
Explanation:
oLrq foØ; vf/kfu;e] 1930 dh /kkjk 4¼3½ esa ifjHkkf"kr fd;k x;k gS tks bl izdkj gS & tgk¡ foØ; ds ,d
vuqcU/k ds vUrxZr eky esa LokfeRo dk gLrkarj.k ,d Hkkoh frfFk dks gksuk gS ;k ckn esa iwjh dh tkus okyh
dqN 'krksZa dh 'krZ ij gksrk gS] rks vuqcU/k dks foØ; dk Bgjko dgk tkrk gSA
(88) Ans. b
Explanation:
vuqcU/k ds ,sls cU/ku dks 'krZ dgrs gSa tks vuqcU/k ds eq[; mís’; dh iwfrZ ds fy, vko’;d gS rFkk ftlds
Hkax gksus ij nwljs i{k dks vuqcU/k lekIr djus dk vf/kdkj fey tkrk gSA
(89) Ans. b
Explanation:
oLrq foØ; vf/kfu;e dh /kkjk 16 xq.koÙkk ;k mi;qDrrk dh 'krZ of.kZr djrh gSA ;g mi;qDr iz’u esa bl
xfHkZr 'krZ dk Hkax gqvk gSA vr% ;gk¡ ij nqdkunkj dk nkf;Ro gSA
(90) Ans. c
Explanation:
tc foØsrk Øsrk dks oLrq dk ijh{k.k djus dk mfpr volj miyC/k djkrk gS rc ^^Øsrk lko/kku jgs** dk
fu;e ykxw gksrk gSA
(91) Ans. b
Explanation:
lgLokfe;ksa esa ls fdlh ,d ds }kjk foØ; & ;fn lgLokfe;ksa eas ls fdlh ,d ds ikl vU; Lokfe;ksa dh
vuqefr ls eky dCts esa gS] rc eky dh lEifÙk fdlh ,sls O;fDr ds izfr gLrkUrfjr gks ldrh gS tks mls ,sls
lgLokeh ls ln~Hkko ls [kjhnrk gS vkSj ftldks vuqcU/k ds le; ;g irk ugha gS fd lgLokeh ¼foØsrk½ dk
cspus dk vf/kdkj ugha gS ¼/kkjk & 28½A
MITTAL COMMERCE CLASSES 13 | P a g e
(92) Ans. a
Explanation:
tekur jkf’k
(93) Ans. a
Explanation:
D;skafd Lo;a lsok nqdku izLrko dk fuea=.k gS rFkk Cash Counter rd eky ys tkuk izLrko gSA
(94) Ans. c
Explanation:
fuykeh foØ; esa
(95) Ans. c
Explanation:
izLrko rFkk Lohd`fr
(96) Ans. d
Explanation:
D;ksafd cSad us lkQ rkSj ij _.k nsus ls euk fd;k Fkk] fdlh Hkh izdkj ds vuqfpr izHkko dk iz;ksx ugha fd;kA
(97) Ans. a
Explanation:
okLrfod
(98) Ans. b
Explanation:
iz'kkUr dk _.k esa fgLlks ls olwyh = 50000×5
1 = Rs. 10000
fnO;kad ls ekax tk ldrk gS = Rs.700002
10000150000
(99) Ans. c
Explanation:
xfHkZr :i ls izR;kf’kr Hkax gksus ds dkj.kA
(100) Ans. a
Explanation:
gka] v)Z vuqcU/k ds vk/kkj ij D;ksafd W dk lEifÙk esa fgr gSA
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