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Objective Questions

Latest NTPC Executive Trainee Exam Question (Objective Questions), MCQ in English

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Subject Knowledge Test

Question 1Single Answer

What Is The Shortcut Key For Calculator Area?

A
Ctrl+A
B
Ctrl+N
C
Ctrl+M
D
Ctrl+C

Question 2Single Answer

What Is The Shortcut Key To Change Period?

A
Ctrl+C
B
Ctrl+F2
C
Alt+F1
D
Alt+F2

Question 3Single Answer

Which Shortcut Key Is Used To Alter The Company Info?

A
Alt+F1
B
Alt+F2
C
Alt+F3
D
Ctrl+F1

Question 4Single Answer

"Day Book" Option In Tally Available In?

A
Multi Accounting Printing
B
Display
C
Ratio Analysis
D
Balance Sheet

Question 5Single Answer

For The Internal Transaction Of Account We Use?

A
Contra Voucher
B
Payment Voucher
C
Debit Note
D
Journal Entry

Question 6Single Answer

What Is The Shortcut Key Of Payment Entry?

A
F5
B
F6
C
F7
D
F8

Question 7Single Answer

Shortcut Key Of Print Is?

A
Alt+P
B
Ctrl+P
C
Alt+Ctrl+P
D
None Of These

Question 8Single Answer

Transfer Of Material Option Present In?

A
Accounting Voucher
B
Journal Entry
C
Inventry Voucher
D
None Of These

Question 9Single Answer

Shortcut Key For "Company Configuration" Is?

A
F11
B
F12
C
F10
D
F10
E
F3

Question 10Single Answer

Which One Of The Following Is A Fixed Asset?

A
Cash
B
Machinery
C
Bank
D
None Of These

Question 11Single Answer

What is the primary purpose of cost accounting?

A
To calculate the profit of an organization
B
To determine the cost of goods sold
C
To determine and control the cost of production
D
To assess the market value of a product

Question 12Single Answer

Which of the following is NOT an element of cost?

A
Direct materials
B
Direct labor
C
Administrative expenses
D
Factory rent

Question 13Single Answer

A 'cost unit' refers to:

A
A group of cost centers
B
A unit of product or service to which costs are assigned
C
A method of allocating indirect costs
D
A method of pricing products

Question 14Single Answer

Which of the following is an example of a 'cost center'?

A
The entire manufacturing unit
B
A specific department like production or maintenance
C
The final product
D
A product line

Question 15Single Answer

What is the role of a cost center in cost accounting?

A
To determine profit and loss
B
To accumulate costs for a specific area of responsibility
C
To calculate overheads
D
To determine the market price of products

Question 16Single Answer

Which of the following is an example of direct cost?

A
Rent of factory building
B
Salaries of sales personnel
C
Cost of raw materials used in production
D
Insurance of machinery

Question 17Single Answer

In cost accounting, indirect costs are also known as:

A
Prime costs
B
Operating costs
C
Overheads
D
Direct costs

Question 18Single Answer

Which system of cost ascertainment is most suitable for a company manufacturing a large number of standardized products?

A
Job order costing
B
Process costing
C
Contract costing
D
Activity-based costing

Question 19Single Answer

Which of the following is a method for controlling direct material costs?

A
Standard costing
B
Budgeting
C
Both a and b
D
Absorption costing

Question 20Single Answer

The cost of materials used in production is classified as:

A
Fixed cost
B
Variable cost
C
Direct cost
D
Indirect cost

Question 21Single Answer

What is the primary objective of accounting?

A
To prepare tax returns
B
To record financial transactions systematically
C
To control business operations
D
To increase profit

Question 22Single Answer

Which of the following is not a function of accounting?

A
Recording financial transactions
B
Interpreting financial data
C
Formulating economic policies
D
Preparing financial statements

Question 23Single Answer

Accounting provides information primarily to:

A
Government agencies
B
Investors and management
C
Employees only
D
Internal auditors only

Question 24Single Answer

Which branch of accounting is concerned with recording business transactions?

A
Management accounting
B
Financial accounting
C
Cost accounting
D
Tax accounting

Question 25Single Answer

The scope of financial accounting covers:

A
Recording, classifying, and summarizing financial transactions
B
Only managerial decision-making
C
Only taxation purposes
D
Only government reporting

Question 26Single Answer

The Going Concern Concept assumes that:

A
The business will continue indefinitely
B
The business will close within a short period
C
The financial position of the business is weak
D
The business should maximize profit

Question 27Single Answer

Which principle states that revenue should be recognized when it is earned, regardless of when payment is received?

A
Cost Principle
B
Accrual Principle
C
Conservatism Principle
D
Consistency Principle

Question 28Single Answer

The Matching Principle requires that:

A
Revenues and related expenses should be recorded in the same period
B
Assets should be matched with liabilities
C
Only cash transactions should be recorded
D
Expenses should be recorded only when paid

Question 29Single Answer

Under the Cost Principle, assets should be recorded at:

A
Their market value
B
Their historical cost
C
Their estimated cost
D
Their future resale value

Question 30Single Answer

The Full Disclosure Principle requires financial statements to:

A
Disclose only major transactions
B
Include all material information
C
Avoid complex financial details
D
Focus only on revenue transactions

Question 31Single Answer

What is the primary purpose of the Conceptual Framework in accounting?

A
To enforce legal compliance
B
To provide a theoretical basis for financial reporting
C
To regulate financial institutions
D
To define organizational structures

Question 32Single Answer

Which framework ensures compliance with statutory requirements?

A
Regulatory Framework
B
Institutional Framework
C
Legal Framework
D
Conceptual Framework

Question 33Single Answer

What does the Institutional Framework primarily focus on?

A
Developing accounting standards
B
Establishing professional bodies and guidelines
C
Ensuring tax compliance
D
Defining financial statement objectives

Question 34Single Answer

Which body oversees accounting standards for companies in India?

A
Securities and Exchange Board of India (SEBI)
B
Institute of Chartered Accountants of India (ICAI)
C
Reserve Bank of India (RBI)
D
Ministry of Corporate Affairs (MCA)

Question 35Single Answer

What is a key characteristic of a Sole Proprietorship?

A
Limited liability for the owner
B
Separate legal entity
C
Single ownership with unlimited liability
D
Multiple owners sharing profits

Question 36Single Answer

Which form of organisation is governed by the Indian Partnership Act, 1932?

A
Company
B
Cooperative Society
C
Partnership
D
Sole Proprietorship

Question 37Single Answer

What is a key feature of the Conceptual Framework?

A
Mandates tax compliance
B
Defines qualitative characteristics like relevance
C
Establishes legal penalties
D
Regulates banking institutions

Question 38Single Answer

Which framework includes the Companies Act, 2013?

A
Regulatory Framework
B
Institutional Framework
C
Legal Framework
D
Conceptual Framework

Question 39Single Answer

What is the role of the Regulatory Framework in accounting?

A
Develop theoretical principles
B
Enforce compliance with standards
C
Establish professional bodies
D
Define business organisation forms

Question 40Single Answer

Which form of organisation has a separate legal entity?

A
Sole Proprietorship
B
Partnership
C
Company
D
Hindu Undivided Family (HUF)

Question 41Single Answer

What is the primary objective of financial management?

A
Maximizing sales
B
Maximizing profit
C
Maximizing shareholder wealth
D
Minimizing expenses

Question 42Single Answer

Which of the following is not part of the scope of financial management?

A
Investment decisions
B
Financing decisions
C
Dividend decisions
D
Marketing strategies

Question 43Single Answer

Financial management mainly deals with which of the following?

A
Acquisition of funds only
B
Proper utilization of funds only
C
Sales and marketing
D
Both acquisition and utilization of funds

Question 44Single Answer

What does “financial planning” involve?

A
Advertising products
B
Determining the firm’s overall financial objectives and resources
C
Hiring employees
D
Manufacturing process design

Question 45Single Answer

Which of the following is a key function of financial management?

A
Production planning
B
Customer relationship management
C
Capital budgeting
D
Product designing

Question 46Single Answer

The concept of ‘time value of money’ means:

A
Money available today is worth more than the same amount in the future
B
Money loses value over time due to inflation
C
Money has constant value over time
D
Money gains value over time automatically

Question 47Single Answer

Financial management decisions aim to:

A
Maximize the current profit
B
Maximize the firm’s value and shareholders’ wealth
C
Minimize cost only
D
Increase the number of employees

Question 48Single Answer

What is a financing decision in financial management?

A
Deciding how to raise funds
B
Deciding where to invest funds
C
Deciding the firm’s marketing plan
D
Setting production schedules

Question 49Single Answer

Which of the following best defines the objective of liquidity management?

A
Ensuring that the firm can meet its short-term obligations
B
Maximizing profit
C
Raising long-term capital
D
Designing financial statements

Question 50Single Answer

Which one is not an objective of financial management?

A
Profit maximization
B
Wealth maximization
C
Ensuring safety of investment
D
Increasing product variety

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Subject Knowledge Test

Question 51Single Answer

Management is best described as?

A
An art and science of achieving goals through others
B
A static process
C
Only a science
D
An unplanned activity

Question 52Single Answer

Which characteristic of management means it is performed at all levels in an organization?

A
Intangible
B
Pervasive
C
Goal-oriented
D
Continuous

Question 53Single Answer

Management primarily aims to?

A
Maximize profits only
B
Control all employees strictly
C
Achieve organizational goals efficiently and effectively
D
Avoid risks at all costs

Question 54Single Answer

Top-level management is mainly responsible for?

A
Day-to-day operations
B
Strategic planning and overall policy formulation
C
Supervising operational staff
D
Handling routine paperwork

Question 55Single Answer

Which level of management acts as a link between top and lower levels?

A
Top-level
B
External
C
Lower-level
D
Middle-level

Question 56Single Answer

Planning involves deciding in advance?

A
What to do, how to do, when to do, and who is to do it
B
Only what to do
C
Only how to do it
D
Only monitoring results

Question 57Single Answer

Planning is important because it helps in?

A
Increasing uncertainty
B
Ignoring external environment
C
Eliminating all risks
D
Reducing uncertainty and providing direction

Question 58Single Answer

Which of the following is NOT a step in the planning process?

A
Setting objectives
B
Developing premises
C
Ignoring alternatives
D
Evaluating alternatives

Question 59Single Answer

A strategy in planning refers to?

A
Day-to-day work instructions
B
A list of minor activities
C
A set of rules to punish employees
D
A broad approach to achieve objectives

Question 60Single Answer

Which type of plan provides detailed steps to perform a specific task?

A
Policy
B
Budget
C
Procedure
D
Strategy

Question 61Single Answer

What is the primary purpose of Cost Accounting?

A
Ascertainment and control of costs
B
Financial reporting to external users
C
Tax planning and compliance
D
Investment decisions

Question 62Single Answer

Which of the following best describes Management Accounting?

A
A process primarily focused on historical data
B
A system for external reporting only
C
Providing information to managers for decision making, planning, and control
D
A legally mandated reporting system

Question 63Single Answer

What is 'Costing' defined as?

A
The technique and process of ascertaining costs
B
The process of cost ascertainment
C
The application of costing principles
D
The recording of all expenses incurred

Question 64Single Answer

Which of these is NOT an objective of Cost Accounting?

A
Ascertainment of cost
B
Ensuring the company makes a profit
C
Cost control and cost reduction 1
D
Determination of selling price

Question 65Single Answer

Management Accounting information is primarily directed towards whom?

A
Internal users like managers
B
Shareholders and investors
C
Government authorities
D
Creditors and lenders

Question 66Single Answer

Which of the following is a key difference between Cost Accounting and Management Accounting?

A
Cost Accounting is broader in scope than Management Accounting
B
Management Accounting uses principles of Cost Accounting
C
Cost Accounting is primarily future-oriented
D
Management Accounting is mandatory

Question 67Single Answer

What is a 'Cost Unit'?

A
A location for which cost is ascertained
B
A factor that causes a change in the cost
C
The total cost of production
D
A unit of product, service, or time in relation to which costs are ascertained

Question 68Single Answer

What is a 'Cost Centre'?

A
The total cost incurred by a department
B
A unit of output for which cost is calculated
C
A location, person, or item of equipment for which costs may be ascertained and used for cost control
D
The selling price of a product

Question 69Single Answer

Which of the following is an example of a direct material cost?

A
Salary of a factory supervisor
B
Wood used in furniture manufacturing
C
Rent of the factory
D
Lubricants used in machinery

Question 70Single Answer

What are 'Overheads'?

A
Total direct costs
B
Total indirect costs
C
Prime cost
D
Total cost of sales

General Aptitude

Question 71Single Answer

I go to Madurai by —– Vaigai Express

A
a
B
an
C
some
D
the

Question 72Single Answer

Have the car stolen!

A
Steal the car
B
You should have the stolen car
C
Get someone to steal the car
D
They have stolen the car

Question 73Single Answer

The payment was collected by the hardworking salesman.

A
The hardworking salesman collected the payment.
B
the salesman who worked heard was able to collect the payment.
C
to collect the payment the salesman had to work hard.
D
The hardworking salesman was able to collect the payment.

Question 74Single Answer

I had to stop all my work to complete this project.

A
All other work had to be stopped to complete this project by me
B
For completing this project all other work must be stopped
C
For completing this project I had to stop all my work
D
To complete this project all other work had been stopped by me

Question 75Single Answer

They have published the names of all the successful candidates.

A
The candidates who have succeeded their names they had published.
B
The names of all the successful candidates have been published by them
C
The candidates who have succeeded their names have been published by them.
D
The names of all the successful candidate were published by them.

Question 76Single Answer

The online shopping site lowered the prices.

A
Lowering of the prices was done by the online shopping site
B
The prices were lowered by the online shopping site
C
The prices had been lowered by the online shopping site
D
The prices have been lowered by the online shopping site

Question 77Single Answer

Who taught you to drive a truck ?

A
To drive a truck by whom were you taught?
B
Driving a truck by who were you taught?
C
Driving a truck by who were you being taught?
D
By whom were you taught to drive a truck?

Question 78Single Answer

We shall invite Suresh.

A
Suresh would be invited by us
B
Suresh would have been invited by us
C
Suresh will be invited by us
D
Suresh will have been invited by us

Question 79Single Answer

Dark clouds have overcast the evening sky.

A
By the dark clouds the evening sky was overcast.
B
The evening sky has been overcast by the dark clouds.
C
Dark clouds overcastted the evening sky.
D
The sky of the evening was overcasted by dark clouds.

Question 80Single Answer

The partners will celebrate their triumph tomorrow.

A
The triumph would be celebrated by the partners a day before
B
The triumph would be celebrated by the partners a day after
C
The triumph would have been celebrated by the partners a day after
D
The triumph will have been celebrated by the partners tomorrow

Question 81Single Answer

Why did break the vase?

A
why is the vase broken by him
B
why was the vase broken by him
C
why had been the vase broken by him
D
why has been the vase broken by him

Question 82Single Answer

Mariam was writing a note to her boss.

A
A note was written to her boss by Mariam
B
A note was wrote by Mariam to her boss
C
A note was being written by Mariam to her boss
D
A note was written by Mariam to her boss

Question 83Single Answer

The baby really enjoys that music.

A
That music was really enjoyed by the baby.
B
That music was really being enjoyed by the baby.
C
That music is really enjoyed by the baby.
D
This music was really enjoyed by the baby.

Question 84Single Answer

The weather disrupted the final match.

A
The final match has been disrupted by the weather.
B
The final match had been disrupted by the weather.
C
The final match was disrupted by the weather.
D
The final match was being disrupted by the weather.

Question 85Single Answer

The management committee is required to publish a report every year.

A
report would be published by the management committee every year.
B
A report would have been published by the management committee every year.
C
A report requires to be published by the management committee every year.
D
Every year the report would be published by the management committee.

Question 86Single Answer

Preeti ran the race in record time.

A
In record time Preeti ran the race.
B
The race was run by Preeti in record time
C
The race was being run by Preeti in record time
D
The race had been run by Preeti in record time

Question 87Single Answer

I shall have written the full thesis by December

A
By December I shall have wrote the full thesis.
B
The full thesis will have been written by me by December.
C
The full Thesis will be wrote by me by December
D
By December the full thesis must have been wrote by me.

Question 88Single Answer

One must keep one’s promises.

A
One’s promises must be kept by one.
B
One’s promises had to be kept.
C
Promises must be kept.
D
Promises have to be kept by one.

Question 89Single Answer

I read the story in one night.

A
The story had been read by me in one night.
B
The story has been read by me in one night
C
n one night the story has been read by me.
D
the story was read by me in one night

Question 90Single Answer

We must take care of the old.

A
Those who are old need to be taken care of by us.
B
The old must be taken care of by us.
C
Those who are old need care by us
D
The old should be taken care of by us.

Question 91Single 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 92Single 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 93Single 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 94Single 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 95Single 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 96Single 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 97Single 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 98Single 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 99Single 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 100Single 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 101Single 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 102Single 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 103Single 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 104Single 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 105Single 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 106Single 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 107Single Answer

Which of the following numbers is irrational ?

A
√49
B
0.125
C
√2
D
22/7

Question 108Single Answer

356 x 936 – 356 x 836 = ?

A
35600
B
34500
C
9630
D
93600

Question 109Single 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 110Single Answer

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

A
3⁶
B
3⁸
C
3¹⁰
D
9⁶

Question 111Single Answer

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

Question 112Single Answer

Convert 0.6 into fraction ?

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

Question 113Single 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 114Single 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 115Single Answer

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

A
93
B
103
C
60.5
D
121

Question 116Single Answer

Which is greater ?

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

Question 117Single Answer

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

Question 118Single Answer

Write the 44000 in Roman numerals

A
XLI
B
XLVI
C
XLIV
D
XLVIC

Question 119Single Answer

Convert 0.0909… into fraction ?

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

Question 120Single Answer

What is (98 times 102) ?

A
9996
B
10000
C
10096
D
10196

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