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Question for OSPCB Junior Accountant - Quiz / Questions / MCQ in English

Last Update on : October 11, 2026

Duration: 90 · Questions: 90 · Max Marks: 90

View OSPCB Junior Accountant (Group C) 2026 Exam Page

To boost your performance in OSPCB Junior Accountant exam, practice each question regularly and with focus. Every question tests your subject understanding, so solve them one at a time. Taking a quiz improves your speed and accuracy. Practicing topic-wise MCQs. Students benefit greatly from reviewing questions with answer keys, which help clarify concepts and strengthen Questions knowledge for success in OSPCB Junior Accountant exams.

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

Subjects : Accounts, Mathematics & Statistics, English, General Knowledge, Reasoning & Analytical Analysis, Basic Computer

Question Bank OSPCB Junior Accountant Exam - English

Accounts

Q 1 :
Who is Father of Scientific Management ?
  1. A.Henry Fayol
  2. B.Elton Mayo
  3. C.Chester Bernard
  4. D.F. W. Taylor
Q 2 :
Appointment of a Company Secretary is made by –
  1. A.Promoters
  2. B.Board of Directors
  3. C.Debenture holders
  4. D.Government
Q 3 :
Bonus Shares are issued to –
  1. A.Equity Shareholders
  2. B.Preference Shareholders
  3. C.Debenture Holders
  4. D.Secured Creditors
Q 4 :
Under which principle, all the rights of an insured are transferred to insurance company after making payment of claim ?
  1. A.Subrogation
  2. B.Utmost good faith
  3. C.Contribution
  4. D.Average clause
Q 5 :
Rs. 10,000 spent on the replacement of worn out parts of an electronic machinery is treated as –
  1. A.Capital expenditure
  2. B.Revenue expenditure
  3. C.Deferred revenue expenditure
  4. D.Capital loss
Q 6 :
EPS is calculated as –
  1. A.EBIT / Equity shares
  2. B.EBIT – Preference Dividend / Equity shares
  3. C.EAT / Equity shares
  4. D.EAT – Preference Dividend / Equity shares
Q 7 :
Which is the oldest form of organisation ?
  1. A.Line
  2. B.Line and staff
  3. C.Functional
  4. D.Matrix
Q 8 :
In ‘Direction’ who is given importance ?
  1. A.To machines
  2. B.To paper work
  3. C.To man
  4. D.To production
Q 9 :
Standard costing is a technique of –
  1. A.Planning
  2. B.Organising
  3. C.Coordination
  4. D.Control
Q 10 :
‘Table A’ is an alternative to –
  1. A.Prospectus
  2. B.Articles of Association
  3. C.Memorandum of Association
  4. D.None of the above
Q 11 :
What is the primary objective of an audit?
  1. A.To detect and prevent fraud.
  2. B.To ensure that financial statements are free from error.
  3. C.To express an opinion on the fairness of financial statements.
  4. D.To provide tax advice to the client.
Q 12 :
Who are the primary users of audited financial statements?
  1. A.Shareholders
  2. B.Creditors
  3. C.Investors
  4. D.All of the above
Q 13 :
What are the three main types of audit opinions?
  1. A.Unqualified, qualified, disclaimer of opinion
  2. B.Favorable, unfavorable, no opinion
  3. C.Clean, qualified, adverse
  4. D.Positive, negative, neutral
Q 14 :
What does an unqualified audit opinion mean?
  1. A.The financial statements are free from material misstatements.
  2. B.The financial statements contain some material misstatements.
  3. C.The auditor is unable to express an opinion on the financial statements.
  4. D.The financial statements are materially misstated.
Q 15 :
What does a qualified audit opinion mean?
  1. A.The financial statements are free from material misstatements.
  2. B.The financial statements contain some material misstatements.
  3. C.The auditor is unable to express an opinion on the financial statements.
  4. D.The financial statements are materially misstated.
Q 16 :
What is the main purpose of determining the residential status of an individual for tax purposes?
  1. A.To calculate the age of the taxpayer
  2. B.To determine the tax liability in India
  3. C.To decide the amount of salary to be paid
  4. D.To assess the social status of the individual
Q 17 :
Under the Income Tax Act, a person is considered a resident in India if they stay in India for at least:
  1. A.182 days in the previous year
  2. B.240 days in the previous year
  3. C.120 days in the previous year
  4. D.365 days in the previous year
Q 18 :
Which section of the Income Tax Act deals with the determination of residential status?
  1. A.Section 2
  2. B.Section 6
  3. C.Section 10
  4. D.Section 80C
Q 19 :
An individual is considered a Non-Resident (NR) if they do not meet the conditions for:
  1. A.Ordinary Resident
  2. B.Resident but Not Ordinarily Resident
  3. C.Resident
  4. D.Foreign Resident
Q 20 :
The status "Resident but Not Ordinarily Resident (RNOR)" is applicable to individuals who have been non-residents in India for:
  1. A.1 out of the last 10 years
  2. B.2 out of the last 10 years
  3. C.5 out of the last 10 years
  4. D.7 out of the last 10 years
Q 21 :
What is the primary objective of accounting?
  1. A.To prepare tax returns
  2. B.To record financial transactions systematically
  3. C.To control business operations
  4. D.To increase profit
Q 22 :
Which of the following is not a function of accounting?
  1. A.Recording financial transactions
  2. B.Interpreting financial data
  3. C.Formulating economic policies
  4. D.Preparing financial statements
Q 23 :
Accounting provides information primarily to:
  1. A.Government agencies
  2. B.Investors and management
  3. C.Employees only
  4. D.Internal auditors only
Q 24 :
Which branch of accounting is concerned with recording business transactions?
  1. A.Management accounting
  2. B.Financial accounting
  3. C.Cost accounting
  4. D.Tax accounting
Q 25 :
The scope of financial accounting covers:
  1. A.Recording, classifying, and summarizing financial transactions
  2. B.Only managerial decision-making
  3. C.Only taxation purposes
  4. D.Only government reporting
Q 26 :
The Going Concern Concept assumes that:
  1. A.The business will continue indefinitely
  2. B.The business will close within a short period
  3. C.The financial position of the business is weak
  4. D.The business should maximize profit
Q 27 :
Which principle states that revenue should be recognized when it is earned, regardless of when payment is received?
  1. A.Cost Principle
  2. B.Accrual Principle
  3. C.Conservatism Principle
  4. D.Consistency Principle
Q 28 :
The Matching Principle requires that:
  1. A.Revenues and related expenses should be recorded in the same period
  2. B.Assets should be matched with liabilities
  3. C.Only cash transactions should be recorded
  4. D.Expenses should be recorded only when paid
Q 29 :
Under the Cost Principle, assets should be recorded at:
  1. A.Their market value
  2. B.Their historical cost
  3. C.Their estimated cost
  4. D.Their future resale value
Q 30 :
The Full Disclosure Principle requires financial statements to:
  1. A.Disclose only major transactions
  2. B.Include all material information
  3. C.Avoid complex financial details
  4. D.Focus only on revenue transactions

Mathematics & Statistics

Q 31 :
Which of the following statement is true?
  1. A.statistics is derived from the French word ‘Statistik’
  2. B.statistics is derived from the Latin word ‘Status’
  3. C.statistics is derived from the Italian word ‘Statista’
  4. D.none of these
Q 32 :
Statistics is concerned with _____
  1. A.qualitative information
  2. B.quantitative information
  3. C.either (a) or (b)
  4. D.both (a) and (b)
Q 33 :
Statistics is defined in terms of numerical data in the _____
  1. A.singular sense
  2. B.plural sense
  3. C.either or (b)
  4. D.both (a) and (b)
Q 34 :
Drinking habit of a person is _____
  1. A.an attribute
  2. B.a discrete variable
  3. C.a variable
  4. D.a continuous variable
Q 35 :
Marks of a student is an example of _____
  1. A.a continuous variable
  2. B.a discrete variable
  3. C.an attribute
  4. D.none of these
Q 36 :
The elements of the set {x : x is an integer, x2 : 4} can be represent as .....Z..... . Here, Z refers to
  1. A.{–2, 2} 
  2. B.{–1, 0, 1}
  3. C.{–2, –1, 0, 1, 2}
  4. D.{0, 1, 2}
Q 37 :
  1. D.None of these
Q 38 :
If Y = {x : x is a positive factor of the number 2p – 1(2p – 1), where 2p – 1 is a prime number}, then Y can be represent in roster form as
  1. A.{2}
  2. B.{1, 2}  
  3. C.{1, 2, 22, ....., 2p – 1}
  4. D.{1, 2, 22, 23,.... 2p – 1, (2p – 1)}
Q 39 :
The set {x : x is a positive integer less than 6 and 3x – 1 is an even number} in roster form is
  1. A.{1, 2, 3, 4, 5}
  2. B.{1, 2, 3, 4, 5, 6}  
  3. C.{2, 4, 6}
  4. D.{1, 3, 5}
Q 40 :
If A B and A B, then
  1. A.A is called a proper subset of B
  2. B.A is called a super set of B
  3. C.A is not a subset of B 
  4. D.B is a subset of A

English

Q 41 :
I go to Madurai by —– Vaigai Express
  1. A.a
  2. B.an
  3. C.some
  4. D.the
Q 42 :
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
Q 43 :
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.
Q 44 :
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
Q 45 :
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. 
Q 46 :
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
Q 47 :
Assets
  1. A.liabilities
  2. B.responsibilities
  3. C.estates
  4. D.profits
Q 48 :
Affidavit
  1. A. Affirmation
  2. B.Slander
  3. C.Oath
  4. D.Testimony
Q 49 :
Hollow
  1. A.Alveolate
  2. B.Cleft
  3. C. Cavernous
  4. D.Solid
Q 50 :
Cosset 
  1. A.Ignoreb
  2. B.Close
  3. C.Caress
  4. D.Fondle

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