Question for Directorate of Accounts Goa Accountant 2026 - Quiz / Questions / MCQ

Objective Questions

Latest Directorate of Accounts Goa Accountant Exam Question (Objective Questions), MCQ in English

Subjects : Mathematics, Economics, Book Keeping and Accountancy

Question Bank Directorate of Accounts Goa Accountant Exam Paper II - English

Mathematics

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?

A
Two
B
Three
C
Five
D
Four
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

A
True
B
False
C
Uncertain
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.

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?

A
None
B
One
C
Two
D
Three
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?

A
None
B
One
C
Two
D
Three
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?

A
None
B
One
C
Two
D
Three
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.

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?

A
None
B
One
C
Two
D
Three
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?

A
None
B
One
C
Two
D
Three
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’.

Question 11Single Answer

If each alternate letter beginning with the first in the word WORKING is replaced by the next letter in the English alphabet and each of the remaining letters is replaced by the previous letter in the English alphabet, which of the following will be the fourth from the right and after the replacement ?

A
N
B
Q
C
J
D
M
E
None of these

Question 12Single Answer

How many pairs of letters are there in the word ‘SHIFTED’ each of which has as many letters between its two letters as there are between in the English alphabet?

A
None
B
One
C
Two
D
Three
E
None of these

Question 13Single Answer

Statement: Is common currency a necessary ingredient for Europe’s growth ?
Arguments :
I. Yes, A common currency will enable entire Europe to market itself as one .
II. No, Similar experiments by Latin America countries have not affected their economies .

A
The only argument I is strong
B
Only argument II is strong
C
Either I or II is strong
D
Neither I nor II is strong

Question 14Single Answer

If it is possible to make only one meaningful word with the first, the fifth, the sixth, the tenth and the eleventh letters of the word EXCEPTIONAL using each letter only once, first letter of that word is your answer. If no such word can be made formed your answer is ‘X’ and if more than one such word can be formed your answer is ‘Y’.

Question 15Single Answer

How many meaningful English words can be formed with the letters RAE using each letter only once in each word?

A
None
B
One
C
Two
D
Three
E
More than three

Question 16Single Answer

How many such pairs of letters are there in the word WONDERS, each of which has as many letters between its two letters as there are between them in the English alphabet?

A
One
B
Two
C
Three
D
Four
E
More than four

Question 17Single Answer

If it is possible to make only one meaningful English word from the second, the fifth, the seventh and the eighth letters of the word PHYSICAL, using each letter only once, second letter of that word is your answer. If more than one such word can be formed your answer is M. if no such word can be formed your answer is N.

Question 18Single Answer

How many such pairs of letters are there in the word JUSTIFY, each of which have as many letters between them in the word as they have between them in the English alphabet?

A
None
B
One
C
Two
D
Three
E
More than three

Question 19Single Answer

If the alphabets are assigned values as A=3, D=6, G=8, I=2, L=4 and T=5 then what is the sum of values of all the alphabets in the word DIGITAL?

A
26
B
28
C
30
D
32
E
None of these

Question 20Single Answer

How many such pairs of letters are there in the word EDUCATION, each of which has as many letters between them in the word as they have in the English alphabet?

A
None
B
One
C
Two
D
Three
E
More than three

Question 21Single Answer

How many such pairs of letters are there in the word MEASURE each of which has as many letters between them in the word as in the English alphabet?

A
None
B
One
C
Two
D
Three
E
More than three

Question 22Single Answer

How many meaningful English words can be formed with the letters LMAE using each letter only once in each word?

A
None
B
One
C
Two
D
Three
E
More than three

Question 23Single Answer

If each consonant in the word EXPLORATION is replaced by previous the alphabet and each vowel replaced by alphabet following it in the English alphabetic series, and then the order of the alphabets thus formed is reversed, which of the following from the right?

A
P
B
Q
C
B
D
K
E
None of these

Question 24Single Answer

If the letters in the word AMONGST are arranged in the English alphabetical order, the position of how many letters will remain unchanged?

A
None
B
One
C
Three
D
Four
E
More than Four

Question 25Single Answer

How many meaningful English words can be formed with the letters ACRS using each letter only once in each word?

A
None
B
One
C
Two
D
Three
E
More than three

Question 26Single Answer

How many such pairs of letters there in the word, UNWANTED, each of which has as many letters between its two letters as there are between them in the English alphabets?

A
None
B
One
C
Two
D
Three
E
More than three

Question 27Single Answer

How many meaningful English words can be made with the letters EIND using each letter only once in each word?

A
None
B
One
C
Two
D
Three
E
None of these

Question 28Single Answer

How many such pairs of letters are there in the word, ‘TROUBLE’, each of which has as many letters between its two letters as there are between them in the English alphabet?

A
None
B
One
C
Two
D
Three
E
None of these

Question 29Single Answer

How many such pairs of letters there in the word DOUBTS each of which has as many letters between its two letters as there are between them in the English alphabet?

A
None
B
One
C
Two
D
Three
E
None of these

Question 30Single Answer

How many meaningful English words can be made with the letters ESDO using each letter only once in each word?

A
None
B
One
C
Two
D
Three
E
None of these

Question 31Single 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:__________ ?

A
51:52
B
52:53
C
51:53
D
52:55

Question 32Single Answer

Which of the following numbers is irrational ?

A
√49
B
0.125
C
√2
D
22/7

Question 33Single Answer

356 x 936 – 356 x 836 = ?

A
35600
B
34500
C
9630
D
93600

Question 34Single Answer

Arrange in descending order: 5/8, 7/10, 3/4

A
3/4 > 7/10 > 5/8
B
7/10 > 3/4 > 5/8
C
3/4 > 5/8 > 7/10
D
5/8 > 7/10 > 3/4

Question 35Single Answer

What is (3^{^}{4} times 9^{^}{2}) ?

A
3⁶
B
3⁸
C
3¹⁰
D
9⁶

Question 36Single Answer

If 3⁴X^-2 = 729, then find the value of X.

Question 37Single Answer

Convert 0.6 into fraction ?

A
3/5
B
2/3
C
4/5

Question 38Single 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 ?

A
169
B
36
C
196
D
Can not say

Question 39Single Answer

If a and b are positive integers, such that ab = 125, then (a-b)^a+b-4= ?

A
16
B
25
C
28
D
30

Question 40Single Answer

If x^*y = x² + y² – xy, then value of 9^*11 is

A
93
B
103
C
60.5
D
121

Question 41Single Answer

Which is greater ?

A
15/16
B
17/18
C
Equal
D
Cannot compare

Question 42Single Answer

If sum of two numbers is 42 and their product is 437, then find their difference.

Question 43Single Answer

Write the 44000 in Roman numerals

A
XLI
B
XLVI
C
XLIV
D
XLVIC

Question 44Single Answer

Convert 0.0909… into fraction ?

A
1/11
B
9/11
C
1/9
D
9/10

Question 45Single Answer

What is (98 times 102) ?

A
9996
B
10000
C
10096
D
10196

Question 46Single Answer

Which is smaller ?

A
9/11
B
7/9
C
Equal
D
Cannot compare

Question 47Single Answer

Convert 0.5777… into fraction ?

A
26/45
B
52/90
C
13/22
D
5/9

Question 48Single Answer

Convert 0.81 into fraction ?

A
81/100
B
9/10
C
8/9
D
9/11

Question 49Single Answer

(63)² – (12)² =?

A
3528
B
3852
C
3582
D
3825

Question 50Single Answer

Which is greater ?

A
13/17
B
11/14
C
Equal
D
Cannot compare

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Economics

Question 51Single Answer

In case of indifference curve of two goods X and Y, as consumption of X increases :

A
MRS_XY increases
B
MRS_XY decreases
C
MRS_XY remains the same
D
MRS_XY increases but later on MRS_XY decreases

Question 52Single Answer

General Economic equilibrium is NOT related to which one of the following problems ?

A
Uniqueness problem
B
Existence problem
C
Stability problem
D
Moral hazard problem

Question 53Single Answer

In the shoft-run production function, which on eof the following is CORRECT ?

A
Technology is assumed to change as labour input changes
B
Technology is assumed to change as capital stock changes
C
Technology is assumed to change positively until diminishing returns set in
D
Technology is assumedto be constant for a given production function relationship

Question 54Single Answer

As output expands, LAC curve falls. This is due to :

A
Law of variable proportions
B
Law of diminishing returns
C
Economies of scale
D
Diseconomies of scale

Question 55Single Answer

In a situtation of decision under uncertainty, if a consumer faces equal expected income from two alternatives, then she will take decision on the basis of :

A
Expected utility of both the alternatives
B
Probability of risk attached with each alternatives
C
Variation of risk attached with each alternatives
D
Mean of risk of each alternatives

Question 56Single Answer

What type of relationship the Phillips curve postulates between the rae of unemployment and the rate of increase of money wages ?

A
Inverse
B
Direct
C
Direct and proportional
D
Inverse and proportional

Question 57Single Answer

The concept of 'money illusion' was first given by whom ?

A
Milton Friedman
B
Irving Fisher
C
Robertson
D
J. M. Keynes

Question 58Single Answer

Which one of the following correctly describes the concept of 'Super Multiplier' ?

A
Investment multiplier
B
Money multiplier
C
Interaction between multiplier and accelerator
D
Employment multiplier

Question 59Single Answer

Given
I = 50 + 0.2Y
S = –150 + 0.4Y
G = 50
Where, I = Investment, S = Savings
G = Government Expenditure
Y = National Income
What is the equilibrium level of national income

A
2500
B
1250
C
250
D
1500

Question 60Single Answer

The independence of real variables from changes in money supply and nominal variables is called :

A
Keynesian dichotomy
B
Classical dichotomy
C
Money illusion
D
Money multiplier

Question 61Single Answer

Assuming the probability of a male birth as 0.5, find the chances that a family of 3 children will have two boys and one girl :

Question 62Single Answer

Which one of the following measures of central tendency will be the most appropriate to use if the data relates to rates, proportions and ratios ?

A
Arithmetic mean
B
M edian
C
Harmonic Mean
D
Geometric mean

Question 63Single Answer

The sampling distribution of mean based on a sample of 13 units selected without replacement shows a variance of 5 units. If the population consists of 49 units, estimate the variance of the population

A
80.67
B
84.87
C
86.67
D
86.87

Question 64Single Answer

In the classical linear regression model, X_i and U_i are assumed to be :

A
highly correlated
B
not correlated
C
positively correlated
D
negatively correlated

Question 65Single Answer

Identify which one of the following statements is INCORRECT ?

A
Intersection of two disjoint sets is a null set
B
Complement of a Universal set is a null set
C
If X ∩ Y =ϕ, then X-Y ≠X
D

Question 66Single Answer

Given Y = X³ – 12X² + 36X + 8, identify which one of the following is CORRECT :

A
Y is maximum at X = 6, and minimum at X = 2
B
Y is minimum at X= 6, and maximum at X = 2
C
Y has two inflexion points at X = 2 and X = 6
D
Point of optimality is indeterminate

Question 67Single Answer

Identify which one of the following statements is CORRECT :

A
A^–1 is equal to Adj (A) if the value of the determinant A is unity
B
If two columns of a determinant are interchanged, the sign of the determinant does not alter
C
The value of a determinant changes if the rows and columns are interchanged
D
Law of division is allowed in matrix operations

Question 68Single Answer

Identify which of the following statements with respect to Linear Programming Problem (LPP) is CORRECT ?

A
A solution is unbounded in an LPP if all the feasible solutions of the problem fall within the boundary created by its constraints
B
If A is primal problem and B its dual, then dual of B is Not A
C
The constraints of an LPP in standard form is always expressed in less than and equal to form
D
If an LPP has two optimum solutions, then it has also infinite number of optimum solutions

Question 69Single Answer

The Net Barter terms of trade refer to :

A
The excess of import expenditures over export earnings
B
Trade agreements
C
The ratio between export prices and import prices
D
The terms and conditions on which a country is offered a loan in the event of balance of payments difficulties

Question 70Single Answer

The items on the capital account of Balance of Payments are :

A
Flow variables
B
Stock variables
C
Changes in stock magnitudes
D
Both Stock and Flow variables

Book Keeping and Accountancy

Question 71Single Answer

What is the primary purpose of bookkeeping?

A
To prepare financial statements
B
To track income and expenses
C
To calculate taxes
D
To calculate profits

Question 72Single Answer

Which of the following is a primary document used in bookkeeping?

A
Profit and loss statement
B
Balance sheet
C
Invoice
D
Tax return

Question 73Single Answer

What is the definition of accounting?

A
A system for recording financial transactions
B
A method for calculating taxes
C
The process of preparing financial statements
D
All of the above

Question 74Single Answer

Which principle is followed in double-entry bookkeeping?

A
Every debit has a corresponding credit
B
Every credit has a corresponding debit
C
Both debit and credit amounts are equal
D
Both a and b

Question 75Single Answer

Which of the following is an example of an asset in accounting?

A
Accounts payable
B
Inventory
C
Loan
D
Shareholder equity

Question 76Single Answer

The system of accounting where every transaction is recorded twice is called:

A
Single-entry system
B
Double-entry system
C
Accrual accounting
D
Cash basis accounting

Question 77Single Answer

Which accounting term refers to the difference between a company’s assets and liabilities?

A
Revenue
B
Net income
C
Equity
D
Liabilities

Question 78Single Answer

What is a ledger?

A
A book that records daily transactions
B
A book that records classified entries
C
A book that records income only
D
A financial statement

Question 79Single Answer

What is an example of an auxiliary book?

A
Cash book
B
Bank reconciliation statement
C
Balance sheet
D
Profit and loss account

Question 80Single Answer

Which document is used to record a business’s day-to-day transactions?

A
Income statement
B
Journal
C
Tax return
D
Balance sheet

Question 81Single Answer

In accounting, what does the term ‘revenue’ refer to?

A
The net profit after tax
B
The total money earned by a business
C
The amount paid by customers
D
The cost of doing business

Question 82Single Answer

Which term refers to the costs that a business incurs to generate revenue?

A
Assets
B
Liabilities
C
Expenses
D
Equity

Question 83Single Answer

What is the purpose of bank reconciliation?

A
To calculate net income
B
To match the company's cash records with the bank statement
C
To calculate total revenue
D
To track expenses

Question 84Single Answer

Which of the following is NOT a type of accounting document?

A
Journal
B
Ledger
C
Bank statement
D
Cash book

Question 85Single Answer

What does the term "debit" mean in accounting?

A
An entry that increases assets or expenses
B
An entry that increases liabilities or equity
C
An entry that decreases assets or expenses
D
An entry that decreases liabilities or equity

Question 86Single Answer

In which book is a payment received recorded?

A
Cash book
B
Ledger
C
Bank book
D
Journal

Question 87Single Answer

What is a voucher in accounting?

A
A document authorizing a payment
B
A record of a transaction
C
A type of journal entry
D
A financial statement

Question 88Single Answer

Which type of account shows the financial position of a business at a specific time?

A
Cash book
B
Income statement
C
Balance sheet
D
Trial balance

Question 89Single Answer

What is the primary purpose of a profit and loss statement?

A
To show the company’s financial position
B
To calculate the taxes owed
C
To calculate the company’s profitability
D
To record transactions

Question 90Single Answer

The accounting principle that requires revenues and expenses to be recognized when earned or incurred, rather than when cash changes hands, is called:

A
Cash basis accounting
B
Matching principle
C
Revenue recognition principle
D
Cost principle

Question 91Single Answer

Which of the following is a liability?

A
Cash
B
Bank loan
C
Accounts receivable
D
Owner’s equity

Question 92Single Answer

What is the purpose of an accounting trial balance?

A
To summarize the financial position
B
To ensure that debits and credits balance
C
To record daily transactions
D
To report profits and losses

Question 93Single Answer

In which of the following books is the total cash receipts and payments recorded?

A
Journal
B
Cash book
C
Sales book
D
Bank book

Question 94Single Answer

Which principle of accounting states that expenses should be matched with related revenues?

A
Revenue recognition principle
B
Matching principle
C
Cost principle
D
Accrual principle

Question 95Single Answer

The system that records income and expenses only when cash is received or paid is called:

A
Double-entry system
B
Accrual accounting
C
Cash basis accounting
D
Hybrid accounting

Question 96Single Answer

Which of the following is NOT an example of a current asset?

A
Accounts receivable
B
Inventory
C
Buildings
D
Cash

Question 97Single Answer

What is the primary function of auxiliary books?

A
To record special transactions in detail
B
To calculate the net income
C
To prepare the financial statements
D
To provide tax details

Question 98Single Answer

What does the term “credit” mean in accounting?

A
An entry that increases liabilities or equity
B
An entry that decreases liabilities or equity
C
An entry that decreases assets or expenses
D
An entry that increases assets or expenses

Question 99Single Answer

Which document shows a company’s total income and total expenses during a particular period?

A
Profit and loss statement
B
Balance sheet
C
Trial balance
D
Cash book

Question 100Single Answer

Which of the following is NOT part of the basic principles of accounting?

A
Consistency
B
Accuracy
C
Transparency
D
Prudence

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Latest Directorate of Accounts Goa Accountant Exam Question (Objective Questions), MCQ in English

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Directorate of Accounts Goa Accountant Exam Online Question Bank Package

Economics

Book Keeping and Accountancy

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