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Latest CCL Accounts Clerk Exam Question (Objective Questions), MCQ in English

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Subject Knowledge, Quantitative Ability, Mental ability, Logical and Reasoning skill, Company Knowledge

Question 1Single Answer
How many such pairs of letters are there in the word ‘CLEANLINESS’ each of the which has as many letters between them in the word as they have in the English alphabet, in the same sequence?
  1. A
    Two
  2. B
    Three
  3. C
    Five
  4. D
    Four
  5. E
    None of these
Question 2Single Answer
Team A has scored more goals than Team B
Team C has scored fewer goals than Team B
Team A has scored fewer goals than Team C .
If the first two statements are true, the third statement is
  1. A
    True
  2. B
    False
  3. C
    Uncertain
  4. D
    None
Question 3Single Answer
If it is possible to make only one meaningful word with the second, the third, the sixth and the eight letters of the word FRAGMENT using each only once, which of the following will be the third letter of that word ? If no such word can be formed, give ‘X’ as the answer and if more than one such word can be formed, give ‘Y’ as the answer.
  1. A
    A
  2. B
    E
  3. C
    T
  4. D
    X
  5. E
    Y
Question 4Single Answer
How many such letters are there in the word ORIENTAL each of which is as far away from the beginning of the word as when they are arranged alphabetically?
  1. A
    None            
  2. B
    One         
  3. C
    Two       
  4. D
    Three        
  5. E
    More than three
Question 5Single Answer
How many such pairs of letters in the word CREDIT each of which has as many letters between them in the word as in the English alphabet?
  1. A
    None
  2. B
    One
  3. C
    Two
  4. D
    Three
  5. E
    More than three
Question 6Single Answer
How many meaningful words can be made from the letters ‘LMEA’ using each letter only once in each word?
  1. A
    None
  2. B
    One
  3. C
    Two
  4. D
    Three
  5. E
    More than three
Question 7Single Answer
If it is possible to make only one meaningful word with the first, the second, the seventh and the eighth letters of the word TEMPORAL, which of the following will be the first letter of that word? If more than one such word can be made, give ‘Y’ as the answer and if no such word can be made, give ‘X’ as the answer.
  1. A
    T
  2. B
    L
  3. C
    E
  4. D
    Y
  5. E
    X
Question 8Single Answer
If the letters of the word HANDOVER are arranged alphabetically from left to right how many letters will remain at the same position?
  1. A
    None
  2. B
    One
  3. C
    Two
  4. D
    Three
  5. E
    More than three
Question 9Single Answer
How many such pairs of letters are there in the word EXCURSION, each of which has as many letters between them in the word as they have in the English alphabet?
  1. A
    None
  2. B
    One
  3. C
    Two
  4. D
    Three
  5. E
    More than three
Question 10Single Answer
If it is possible to make only one meaningful word with the first, the second, the third, the sixth and the eighth letters of the word DEVIATION first letter of that word is your answer? If more than one such word can be made formed your answer is ‘A’  and if no such word can be formed your answer is ‘B’.
  1. A
    V
  2. B
    T
  3. C
    E
  4. D
    A
  5. E
    B
Question 11Single Answer
Passage :
A B C D E F G H I J K L M N O P Q R S T U V W X Y Z .
Which letter in this alphabet is the eighth letter to the right of the letter and which is tenth letter to the left of the last but one letter of the alphabet ?
  1. A
    X
  2. B
    W
  3. C
    I
  4. D
    H
Question 12Single Answer
Passage :
Direction : The following question is based on the five words given below:
AND FOR THE BIG SUM (The new words formed after performing the mentioned operations may or may not necessarily the meaningful English words.)
If the third alphabet of each of the words is changed to the next alphabet in the English alphabetical series, which of the following will form a meaningful English word?
  1. A
    SUM
  2. B
    BIG
  3. C
    Both BIG and THE
  4. D
    FOR
  5. E
    Both FOR and BIG
Question 13Single Answer
Passage :
Direction : The following question is based on the five words given below:
AND FOR THE BIG SUM (The new words formed after performing the mentioned operations may or may not necessarily the meaningful English words.)
If the given words are arranged in the order as they would appear in a dictionary from left to right, which of the following will be second from the right ?
  1. A
    AND
  2. B
    FOR
  3. C
    THE
  4. D
    BIG
  5. E
    SUM
Question 14Single Answer
Passage :
Direction: The following question is based on the five words given below:
AND FOR THE BIG SUM (The new words formed after performing the mentioned operations may or may not necessarily the meaningful English words.)
If second alphabet in each of the words is changed to next alphabet in the English alphabetical order, how many words having two vowels (same or different vowels) will be formed ?
  1. A
    None
  2. B
    One
  3. C
    Two
  4. D
    Three
  5. E
    Four
Question 15Single Answer
Passage :
Direction : The following question is based on the five words given below:
AND FOR THE BIG SUM (The new words formed after performing the mentioned operations may or may not necessarily the meaningful English words.)
How many letters are there in the English alphabetical series between the second letter of the word which is second from the right and the second letter of the word which is second from the left of the given words?
  1. A
    Two
  2. B
    Five
  3. C
    Six
  4. D
    Nine
  5. E
    Three
Question 16Single Answer
The cash difference between the selling prices of an article at a profit of 4% and 6% is Rs. 3. The ratio of the two selling prices is:__________ ?
  1. A
    51:52
  2. B
    52:53
  3. C
    51:53
  4. D
    52:55
Question 17Single Answer
Which of the following numbers is irrational ?
  1. A
    √49
  2. B
    0.125
  3. C
    √2
  4. D
    22/7
Question 18Single Answer
356 x 936 – 356 x 836 = ?
  1. A
    35600  
  2. B
    34500
  3. C
    9630
  4. D
    93600
Question 19Single Answer
Arrange in descending order: 5/8, 7/10, 3/4
  1. A
    3/4 > 7/10 > 5/8
  2. B
    7/10 > 3/4 > 5/8
  3. C
    3/4 > 5/8 > 7/10
  4. D
    5/8 > 7/10 > 3/4
Question 20Single Answer
What is (3^{4} times 9^{2}) ?
  1. A
    36
  2. B
    38
  3. C
    310
  4. D
    96
     
Question 21Single Answer
If 34X-2 = 729, then find the value of X.
  1. A
    4     
  2. B
    3
  3. C
    2 
  4. D
    5
Question 22Single Answer
Convert 0.6 into fraction ?
  1. A
    3/5
  2. B
    2/3
  3. C
    4/5
Question 23Single Answer
The no. plate of a bus had peculiarity. The bus number was a perfect square. It was also a perfect square when the plate numbers were reversed. The bus company had only five hundred buses numbered from 1 to 500. What was the number ?
  1. A
    169  
  2. B
    36
  3. C
    196 
  4. D
    Can not say
Question 24Single Answer
If a and b are positive integers, such that ab = 125, then (a-b)a+b-4 = ?
  1. A
    16   
  2. B
    25
  3. C
    28  
  4. D
    30
Question 25Single Answer
If x*y = x2 + y2 – xy, then value of 9*11 is
  1. A
    93     
  2. B
    103
  3. C
    60.5
  4. D
    121
Question 26Single Answer
Passage :
information given below and answer the question that follow.
The result of an exam is given below. Out of 1000 students who appeared
(i) 658 failed in Physics
(ii) 166 failed in Physics and Chemistry
(iii) 372 failed in Chemistry, 434 failed in Physics and Maths
(iv) 590 failed in Maths, 126 failed in Maths & Chemistry
Find the number of people who failed in (assuming that none is passed in all subjects.

We have the following equations:
a+ b + c + d + e + f + g = 1000
a + b + d + e = 658, b + d = 166
b + d + c + f = 372
d + e = 434 as in the figure.
d + e + f + g = 590, d + f = 126. Find the values
Chemistry but not in Physics.
  1. A
    318
  2. B
    198
  3. C
    213 
  4. D
    206
Question 27Single Answer
Passage :
Direction: information given below and answer the question that follow.
The result of an exam is given below. Out of 1000 students who appeared
(i) 658 failed in Physics
(ii) 166 failed in Physics and Chemistry
(iii) 372 failed in Chemistry, 434 failed in Physics and Maths
(iv) 590 failed in Maths, 126 failed in Maths & Chemistry
Find the number of people who failed in (assuming that none is passed in all subjects.

We have the following equations:
a+ b + c + d + e + f + g = 1000
a + b + d + e = 658, b + d = 166
b + d + c + f = 372
d + e = 434 as in the figure.
d + e + f + g = 590, d + f = 126. Find the values
Physics or Maths but not in Chemistry.
  1. A
    558   
  2. B
    718
  3. C
    628  
  4. D
    None of these
Question 28Single Answer
Passage :
For the next four question that follow:
In a city, three daily newspapers A, B, C are published, 42% read A; 51% read B; 68% read C; 30% read A and B; 28% read B and C; 36% read A and C; 8% do not read any of the three newspapers.

Let x% people read all the three newspapers.
Since 8% people do not read any newspapers.
 (x – 24) + (x – 7) + (x + 4) + (30 – x) + (36 – x) + (28 – x) + x = 92
→ x + 98 – 31 = 92
→ x = 92 – 67 = 25
What is the percentage of persons who read all the three papers ?
  1. A
    20%  
  2. B
    25%
  3. C
    30%  
  4. D
    40%
Question 29Single Answer
Passage :
For the next four : question that follow :
In a city, three daily newspapers A, B, C are published, 42% read A; 51% read B; 68% read C; 30% read A and B; 28% read B and C; 36% read A and C; 8% do not read any of the three newspapers.

Let x% people read all the three newspapers.
Since 8% people do not read any newspapers.
 (x – 24) + (x – 7) + (x + 4) + (30 – x) + (36 – x) + (28 – x) + x = 92
→ x + 98 – 31 = 92
→ x = 92 – 67 = 25
What is the percentage of persons who read only two papers?
  1. A
    19%  
  2. B
    31%
  3. C
    44%
  4. D
    None of these
Question 30Single Answer
Passage :
For the next four : question that follow :
In a city, three daily newspapers A, B, C are published, 42% read A; 51% read B; 68% read C; 30% read A and B; 28% read B and C; 36% read A and C; 8% do not read any of the three newspapers.

Let x% people read all the three newspapers.
Since 8% people do not read any newspapers.
(x – 24) + (x – 7) + (x + 4) + (30 – x) + (36 – x) + (28 – x) + x = 92
→ x + 98 – 31 = 92
→ x = 92 – 67 = 25
What is the percentage of persons who read only one paper ?
  1. A
    38% 
  2. B
    48%
  3. C
    51%  
  4. D
    None of these
Question 31Single Answer
What is anything of value that a business owns called?
  1. A
    Liability
  2. B
    Capital
  3. C
    Asset
  4. D
    Revenue
Question 32Single Answer
What are the obligations of a business to outsiders known as?
  1. A
    Assets
  2. B
    Expenses
  3. C
    Liabilities
  4. D
    Income
Question 33Single Answer
What is the owner's equity in the business referred to as?
  1. A
    Revenue
  2. B
    Capital
  3. C
    Expense
  4. D
    Liability
Question 34Single Answer
What is the inflow of economic benefits during a period arising from the normal operating activities of an entity called?
  1. A
    Expense
  2. B
    Asset
  3. C
    Liability
  4. D
    Revenue
Question 35Single Answer
What is the outflow or consumption of economic benefits during a period in the course of the ordinary activities of an entity called?
  1. A
    Income
  2. B
    Asset
  3. C
    Expense
  4. D
    Capital
Question 36Single Answer
What is the excess of revenue over expenses during an accounting period called?
  1. A
    Loss
  2. B
    Liability
  3. C
    Profit
  4. D
    Asset
Question 37Single Answer
What is the excess of expenses over revenue during an accounting period called?
  1. A
    Income
  2. B
    Capital
  3. C
    Loss
  4. D
    Asset
Question 38Single Answer
What is the decrease in asset or increase in liability that results in a decrease in owner's equity called?
  1. A
    Credit
  2. B
    Debit
  3. C
    Revenue
  4. D
    Capital
Question 39Single Answer
What is the increase in asset or decrease in liability that results in an increase in owner's equity called?
  1. A
    Debit
  2. B
    Expense
  3. C
    Credit
  4. D
    Loss
Question 40Single Answer
What is a written document that provides evidence of a business transaction called?
  1. A
    Ledger
  2. B
    Trial Balance
  3. C
    Voucher
  4. D
    Journal
Question 41Single Answer
What is an economic event that has a direct impact on the financial position of a business called?
  1. A
    Drawing
  2. B
    Transaction
  3. C
    Depreciation
  4. D
    Equity
Question 42Single Answer
What are the physical items held for sale in the ordinary course of business called?
  1. A
    Debtors
  2. B
    Creditors
  3. C
    Goods
  4. D
    Drawings
Question 43Single Answer
What is the term used for the value of goods held by a business at a particular point in time for sale?
  1. A
    Debtors
  2. B
    Drawings
  3. C
    Stock/Inventory
  4. D
    Creditors
Question 44Single Answer
Who are the individuals or entities to whom the business owes money for goods or services received on credit?
  1. A
    Debtors
  2. B
    Owners
  3. C
    Creditors
  4. D
    Employees
Question 45Single Answer
Who are the individuals or entities who owe money to the business for goods sold or services rendered on credit?
  1. A
    Creditors
  2. B
    Drawings
  3. C
    Debtors
  4. D
    Suppliers
Question 46Single Answer
What is the withdrawal of cash or goods by the owner for personal use called?
  1. A
    Profit
  2. B
    Revenue
  3. C
    Drawings
  4. D
    Capital
Question 47Single Answer
What is the residual interest in the assets of the entity after deducting all its liabilities called?
  1. A
    Revenue
  2. B
    Expense
  3. C
    Equity
  4. D
    Income
Question 48Single Answer
What is the systematic allocation of the cost of a tangible asset over its useful life called?
  1. A
    Drawing
  2. B
    Depreciation
  3. C
    Revenue
  4. D
    Liability
Question 49Single Answer
Which accounting concept states that a business is a separate legal entity from its owners?
  1. A
    Going Concern Concept
  2. B
    Business Entity Concept
  3. C
    Money Measurement Concept
  4. D
    Accrual Concept
Question 50Single Answer
Which accounting concept states that only transactions that can be expressed in monetary terms are recorded in the books of accounts?
  1. A
    Matching Concept
  2. B
    Going Concern Concept
  3. C
    Money Measurement Concept
  4. D
    Dual Aspect Concept
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