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Objective Questions

Latest JCI Accountant Exam Question (Objective Questions), MCQ in English

Subjects : Current Affairs, English, Analytical & Logical Reasoning, General & Quantitative Aptitude, Accountancy

Question Bank JCI Accountant Exam - English
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Current Affairs

Question 1Single Answer
Yojna a weekly journal
  1. A
    Ministry of Finance        
  2. B
    Ministry of Information and Broadcastin
  3. C
    Ministry of Rural Development
  4. D
    Planning Commission
Question 2Single Answer
Kurukshetra a journal on rural development is published by
  1. A
    Ministry of Finance 
  2. B
    Ministry of Information and Broadcastin
  3. C
    Ministry of Rural Development
  4. D
    Planning Commission
Question 3Single Answer
Sattriya dance form is famous in which of these states ?
  1. A
    Assam
  2. B
    Himachal Pradesh
  3. C
    Punjab
  4. D
    Tamil Nadu
Question 4Single Answer

"Who said, 'India was a parrot unto itself'?

  1. A
    Malik Muhammad Joyce
  2. B
    Raskhan
  3. C
    Rich Khusrow
  4. D
    Rich Hasan
Question 5Single Answer
Which is the national game of Bhutan ?
  1. A
    badminton
  2. B
    basketball
  3. C
    football
  4. D
    archery
Question 6Single Answer
When was the Constituent Assembly of India formed?
  1. A
    1946
  2. B
    1947
  3. C
    1948
  4. D
    1950
Question 7Single Answer
Who is known as the "Father of the Indian Renaissance" ?
  1. A
    Raja Ram Mohan Roy
  2. B
    Swami Vivekananda
  3. C
    Rabindranath Tagore
  4. D
    Mahatma Gandhi
Question 8Single Answer
What is the study of ethics primarily concerned with ?
  1. A
    Economic behavior
  2. B
    Human values and moral principles
  3. C
    Physical health
  4. D
    Political systems
Question 9Single Answer
On what date did India celebrate the 9th anniversary of the Goods and Services Tax (GST) implementation?
  1. A
    July 1, 2026
  2. B
    June 30, 2026
  3. C
    July 2, 2026
  4. D
    June 29, 2026
Question 10Single Answer
Which global event is India participating in with Sweden as a partner?
  1. A
    Venus Orbiter Mission 'Shukrayaan'
  2. B
    Chandrayaan-4
  3. C
    Gaganyaan crewed mission
  4. D
    Mars Orbiter Mission-2

English

Question 11Single Answer
I go to Madurai by —– Vaigai Express
  1. A
    a
  2. B
    an
  3. C
    some
  4. D
    the
Question 12Single Answer
Have the car stolen!
  1. A
    Steal the car
  2. B
    You should have the stolen car
  3. C
    Get someone to steal the car
  4. D
    They have stolen the car
Question 13Single Answer
The payment was collected by the hardworking salesman.
  1. A
    The hardworking salesman collected the payment.
  2. B
    the salesman who worked heard was able to collect the payment.
  3. C
    to collect the payment the salesman had to work hard.
  4. D
    The hardworking salesman was able to collect the payment.
Question 14Single Answer
I had to stop all my work to complete this project.
  1. A
    All other work had to be stopped to complete this project by me
  2. B
    For completing this project all other work must be stopped
  3. C
    For completing this project I had to stop all my work
  4. D
    To complete this project all other work had been stopped by me
Question 15Single Answer
They have published the names of all the successful candidates.
  1. A
    The candidates who have succeeded their names they had published.
  2. B
    The names of all the successful candidates have been published by them
  3. C
    The candidates who have succeeded their names have been published by them.
  4. D
    The names of all the successful candidate were published by them. 
Question 16Single Answer
Passage :
Direction :  Question below has two blanks, each blank indicting that some thing has been omitted. Choose the word for each blank which best fits the meaning of the sentence as a whole.
The Finance Department has ……………a centralized online databank system for all statutory government bodies to …………an eye on their assets and liabilities.
  1. A
     presented , stay
  2. B
    introduced , keep
  3. C
    announce , make
  4. D
    created , let
  5. E
    proclaimed , hold
Question 17Single Answer
Passage :
Direction : The five items in this section consists of a word or group of words followed by four words as (a), (b), (c) and (d). Select the word which is nearly opposite to the meaning of the original word or group of words and mark your response as (a), (b), (c) and (d), as the case may be, in your Answer Sheet.
Assets
  1. A
    liabilities
  2. B
    responsibilities
  3. C
    estates
  4. D
    profits
Question 18Single Answer
Passage :
Direction : In the question, out of the four alternatives, choose the word which is opposite in meaning to the given word and click the button corresponding to it
Affidavit
  1. A
     Affirmation
  2. B
    Slander
  3. C
    Oath
  4. D
    Testimony
Question 19Single Answer
Passage :
Direction: In the following question, out of the four alternatives, choose the word which is opposite in meaning to the given word and click the button corresponding to it
Hollow
  1. A
    Alveolate
  2. B
    Cleft
  3. C
     Cavernous
  4. D
    Solid
Question 20Single Answer
Passage :
Directions: In the following question, out of the four alternatives, choose the word which is opposite in meaning to the given word and click the button corresponding to it
Cosset 
  1. A
    Ignoreb
  2. B
    Close
  3. C
    Caress
  4. D
    Fondle

Analytical & Logical Reasoning

Question 21Single 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 22Single 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 23Single 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 24Single 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 25Single 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 26Single 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 27Single 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 28Single 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 29Single 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 30Single 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

General & Quantitative Aptitude

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:__________ ?
  1. A
    51:52
  2. B
    52:53
  3. C
    51:53
  4. D
    52:55
Question 32Single Answer
Which of the following numbers is irrational ?
  1. A
    √49
  2. B
    0.125
  3. C
    √2
  4. D
    22/7
Question 33Single Answer
356 x 936 – 356 x 836 = ?
  1. A
    35600  
  2. B
    34500
  3. C
    9630
  4. D
    93600
Question 34Single 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 35Single Answer
What is (3^{4} times 9^{2}) ?
  1. A
    36
  2. B
    38
  3. C
    310
  4. D
    96
     
Question 36Single 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 37Single 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 38Single 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 39Single 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 40Single 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

Accountancy

Question 41Single Answer
What is the primary objective of accounting?
  1. A
    To maximize profits
  2. B
    To provide financial information for decision-making
  3. C
    To reduce taxes
  4. D
    To manage employee salaries
Question 42Single Answer
The accounting principle that assumes a business will continue to operate indefinitely is:
  1. A
    Consistency Principle
  2. B
    Going Concern Concept
  3. C
    Matching Principle
  4. D
    Conservatism Principle
Question 43Single Answer
Which accounting standard is primarily used in the United States?
  1. A
    IFRS
  2. B
    GAAP
  3. C
    Ind AS
  4. D
    IAS
Question 44Single Answer
A personal account relates to:
  1. A
    Assets and properties
  2. B
    Individuals or entities
  3. C
    Income and expenses
  4. D
    Capital and liabilities
Question 45Single Answer
The concept that states revenue and expenses should be recorded in the period they occur is:
  1. A
    Accrual Concept
  2. B
    Cash Basis Concept
  3. C
    Materiality Concept
  4. D
    Prudence Concept
Question 46Single Answer
Which of the following is an example of a nominal account?
  1. A
    Machinery Account
  2. B
    Rent Account
  3. C
    Capital Account
  4. D
    Debtors Account
Question 47Single Answer
The convention of conservatism in accounting means:
  1. A
    Recording all transactions at market value
  2. B
    Anticipating no profits but providing for all losses
  3. C
    Ignoring small expenses
  4. D
    Using historical cost for all assets
Question 48Single Answer
of the following is a qualitative characteristic of financial information?
  1. A
    Relevance
  2. B
    Accuracy
  3. C
    Speed
  4. D
    Volume
Question 49Single Answer
The double-entry system of accounting ensures:
  1. A
    Only cash transactions are recorded
  2. B
    Every transaction affects two accounts
  3. C
    Only credit transactions are recorded
  4. D
    Single account is affected per transaction
Question 50Single Answer
The accounting equation is:
  1. A
    Assets = Liabilities + Capital
  2. B
    Assets = Liabilities - Capital
  3. C
    Liabilities = Assets + Capital
  4. D
    Capital = Assets + Liabilities
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