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Question Bank

PSSSB Inspector Audit Exam - English

Duration: 120 · Questions: 120 · Max Marks: 120 · Language: 3

View PSSSB Inspector Audit 2026 Exam Page

General Knowledge and Current Affairs

1
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
2
Sattriya dance form is famous in which of these states ?
  1. A.Assam
  2. B.Himachal Pradesh
  3. C.Punjab
  4. D.Tamil Nadu
3

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

  1. A.Malik Muhammad Joyce
  2. B.Raskhan
  3. C.Rich Khusrow
  4. D.Rich Hasan
4
Which is the national game of Bhutan ?
  1. A.badminton
  2. B.basketball
  3. C.football
  4. D.archery
5
When was the Constituent Assembly of India formed?
  1. A.1946
  2. B.1947
  3. C.1948
  4. D.1950
6
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
7
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
8
Who is known as the "Missile Man of India"?
  1. A.Dr. Homi J. Bhabha
  2. B.Dr. Vikram Sarabhai
  3. C.Dr. APJ Abdul Kalam
  4. D.Dr. Satish Dhawan
9
Which is the longest river in India?
  1. A.Yamuna
  2. B.Ganges
  3. C.Brahmaputra
  4. D.Godavari
10
Which Indian state launched the ‘Green Energy Villages’ initiative in 2025 to promote renewable energy?
  1. A.Uttar Pradesh
  2. B.Rajasthan
  3. C.Tamil Nadu
  4. D.Gujarat

Punjab History and Culture

1
From which language, the word 'Punjab' is taken ?
  1. A.Arabic
  2. B.Devanagari Script
  3. C.Gurmukhi Script
  4. D.Persian
2
What is the meaning of the word 'Punjab'  ?
  1. A.Land of 5 pyaras
  2. B.Land of 5 rivers
  3. C.Land of 5 Gurus
  4. D.Land of 5 Doabs
3
What is the total area of Punjab under forests ?
  1. A.3084 km2
  2. B.4218 km2
  3. C.2538 km2
  4. D.2323 km2
4
Who announced a change in Punjab’s agricultural calendar for paddy sowing in 2025?
  1. A.Sunil Jakhar
  2. B.Bhagwant Mann
  3. C.Sukhbir Badal
  4. D.Amrinder Singh
5
Which Punjab-based YouTuber was arrested for allegedly spying for Pakistan in 2025?
  1. A.Diljit Dosanjh
  2. B.Kamal Kaur
  3. C.Amritpal Mehro
  4. D.Jasbir Singh

Logical Reasoning and Mental ability

1
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
2
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
3
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
4
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
5
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
6
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
7
Which of the following numbers is irrational ?
  1. A.√49
  2. B.0.125
  3. C.√2
  4. D.22/7
8
Chemistry but not in Physics.
  1. A.318
  2. B.198
  3. C.213 
  4. D.206
9
Physics or Maths but not in Chemistry.
  1. A.558   
  2. B.718
  3. C.628  
  4. D.None of these
10
What is the percentage of persons who read all the three papers ?
  1. A.20%  
  2. B.25%
  3. C.30%  
  4. D.40%

Punjabi

1
ਕਿਹੜਾ ਸ਼ਬਦ ਗਲਤ ਹੈ? (Which word is incorrect?)
  1. A. ਕਿਤਾਬ (kitab)
  2. B. ਪੰਨਾ (panna)
  3. C. ਬੇਤਾ (beta)
  4. D. ਗਰੰਮ (garam)
2
ਕਿਹੜਾ ਸ਼ਬਦ ਪੰਜਾਬੀ ਵਿਚ "ਮਾਤਰ" ਦਾ ਸਮਾਨ ਹੈ? (Which word is equivalent to "mother" in Punjabi?)
  1. A. ਪਿਓ (pio)
  2. B. ਮਾਂ (maan)
  3. C. ਬਾਪੂ (baapu)
  4. D. ਬੇਟਾ (beta)
3
ਕਿਹੜਾ ਸ਼ਬਦ ਵਿਚਾਰਕ ਨੰਬਰ ਹੈ? (Which word is a numeral?)
  1. A. ਫੁਲ (phul)
  2. B. ਕੁੜੀ (kudi)
  3. C. ਪੰਨੀ (panni)
  4. D. ਦੋ (do)
4
ਕਿਹੜੇ ਸ਼ਬਦ ਦੇ ਮੁਲਾਂਕਣ ਦੀ ਕਿਸੇ ਗਿਆਨੀ ਜਾਂ ਮਾਨਸਿਕ ਸਿਖਲੇ ਵਾਲੇ ਵਾਲੇ ਵਿਚਾਰ ਨੰਬਰ ਨਾਲ ਸੋਂਪਿਆ ਜਾ ਸਕਦਾ ਹੈ? (Which word can be associated with a philosophical or intellectual concept?)
  1. A. ਆਲਸੀ (aalsi)
  2. B. ਅਕਲੀ (akali)
  3. C. ਖੁਸ਼ (khush)
  4. D. ਛੋਟਾ (chhota)
5
ਕਿਹੜਾ ਸ਼ਬਦ ਕਿਸਮਾਂ ਦਾ ਹੈ? (Which word belongs to the category of animals?)
  1. A. ਪੰਛੀ (panchhi)
  2. B. ਫੁਲ (phul)
  3. C. ਖੇਤ (khet)
  4. D. ਗੁੱਸ (gus)

English

1
I go to Madurai by —– Vaigai Express
  1. A.a
  2. B.an
  3. C.some
  4. D.the
2
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
3
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
4
Assets
  1. A.liabilities
  2. B.responsibilities
  3. C.estates
  4. D.profits
5
Affidavit
  1. A. Affirmation
  2. B.Slander
  3. C.Oath
  4. D.Testimony

ICT

1
Which Windows interface element typically appears to display information, a warning, an error message, or a request for confirmation?
  1. A.Window
  2. B.Pop-up menu
  3. C.Message box
  4. D.Taskbar
2
What is active desktop ?
  1. A.a term that is synonymous with viewing your desktop as web page
  2. B.a feature to customize your desktop to display informating you can update from the internet
  3. C.both a and b above mentioned
  4. D.A software
  5. E.None of these
3
What is meant by an active window?
  1. A.A window that is minimized
  2. B.The window currently receiving user input
  3. C.Any window currently open
  4. D.The window opened first
4
What was America Online (AOL) primarily known for during the early popularization of consumer Internet access?
  1. A.An online service providing Internet access and proprietary online content
  2. B.A computer operating system
  3. C.A spreadsheet application
  4. D.A database management system
5
An application is
  1. A.word processing, accounting and engineering programs are example of application programs
  2. B.computer program designed to enable users to perform specific job functions
  3. C.Both a and b above mentioned
  4. D.a document
  5. E.None of these

Subject Related

1
What is the primary purpose of financial accounting?
  1. A.To provide information for tax authorities only
  2. B.To manage daily operations of the business
  3. C.To record, classify, and summarize financial transactions for stakeholders
  4. D.To forecast future market trends
2
What does the scope of accounting include?
  1. A.Only recording financial transactions
  2. B.Employee performance evaluation
  3. C.Marketing and sales analysis
  4. D.Recording, classifying, summarizing, and interpreting financial data
3
Why is financial accounting important for a business?
  1. A.It helps in determining employee salaries
  2. B.It focuses on product development strategies
  3. C.It provides financial information for decision-making by stakeholders
  4. D.It eliminates the need for auditing
4
Which branch of accounting focuses on cost control and efficiency?
  1. A.Financial Accounting
  2. B.Cost Accounting
  3. C.Management Accounting
  4. D.Tax Accounting
5
What is the main objective of management accounting?
  1. A.To provide information for internal decision-making
  2. B.To prepare financial statements for external users
  3. C.To comply with tax regulations
  4. D.To audit financial records
6
Which branch of accounting deals with the preparation of financial statements for external users?
  1. A.Financial Accounting
  2. B.Cost Accounting
  3. C.Management Accounting
  4. D.Forensic Accounting
7
What is a key limitation of financial accounting?
  1. A.It provides real-time data for decision-making
  2. B.It records only monetary transactions
  3. C.It includes non-financial performance metrics
  4. D.It eliminates the need for budgeting
8
Who is considered an internal user of financial statements?
  1. A.Creditors
  2. B.Government agencies
  3. C.Shareholders
  4. D.Managers of the business
9
What is the first step in the accounting cycle?
  1. A.Preparing financial statements
  2. B.Preparing a trial balance
  3. C.Posting to ledger accounts
  4. D.Identifying economic events or transactions
10
Which of the following is a characteristic of accounting information?
  1. A.It is always forward-looking
  2. B.It is prepared only for tax purposes
  3. C.It focuses only on non-financial data
  4. D.It is reliable, relevant, and comparable
11
What does the Going Concern Concept assume?
  1. A.The business will cease operations soon
  2. B.The business will continue to operate indefinitely
  3. C.The business will change its operations frequently
  4. D.The business will merge with another entity
12
Which accounting concept states that revenue and expenses should be recorded when earned or incurred?
  1. A.Matching Concept
  2. B.Consistency Concept
  3. C.Accrual Concept
  4. D.Conservatism Concept
13
What does the Consistency Concept ensure?
  1. A.Financial statements are prepared differently each year
  2. B.The same accounting methods are used over time
  3. C.All transactions are recorded at market value
  4. D.Only cash transactions are recorded
14
Which convention requires that anticipated losses be recorded but not anticipated gains?
  1. A.Full Disclosure Convention
  2. B.Materiality Convention
  3. C.Conservatism Convention
  4. D.Consistency Convention
15
What does the Business Entity Concept state?
  1. A.The business is treated as a separate entity from its owner
  2. B.The business and its owner are treated as the same entity
  3. C.The business can ignore tax obligations
  4. D.The business must follow cash-based accounting
16
Which accounting concept requires that personal and business transactions be kept separate?
  1. A.Business Entity Concept
  2. B.Money Measurement Concept
  3. C.Dual Aspect Concept
  4. D.Cost Concept
17
What is the purpose of the Materiality Convention?
  1. A.To record all transactions regardless of their significance
  2. B.To ignore financial statements
  3. C.To value assets at market price
  4. D.To ensure only significant transactions are recorded in detail
18
Which concept states that assets are recorded at their historical cost?
  1. A.Matching Concept
  2. B.Revenue Recognition Concept
  3. C.Cost Concept
  4. D.Conservatism Concept
19
What does the Dual Aspect Concept imply?
  1. A.Every transaction affects at least two accounts
  2. B.Every transaction affects only one account
  3. C.Transactions are recorded only in cash
  4. D.Transactions are recorded at market value
20
Which convention allows flexibility in applying accounting policies for immaterial items?
  1. A.Materiality Convention
  2. B.Conservatism Convention
  3. C.Consistency Convention
  4. D.Full Disclosure Convention
21
What is the fundamental principle of the Double Entry System?
  1. A.Every transaction affects only one account
  2. B.Every transaction has a debit and a credit of equal amount
  3. C.Transactions are recorded only in cash
  4. D.Only revenue transactions are recorded
22
Which account is debited when furniture is purchased for cash?
  1. A.Cash A/c
  2. B.Furniture A/c
  3. C.Capital A/c
  4. D.Purchases A/c
23
What is credited when a business pays rent?
  1. A.Rent A/c
  2. B.Capital A/c
  3. C.Cash A/c
  4. D.Drawings A/c
24
Which type of account is a Machinery A/c?
  1. A.Personal Account
  2. B.Real Account
  3. C.Nominal Account
  4. D.Revenue Account
25
What is the rule for recording transactions in a Real Account?
  1. A.Debit what comes in, credit what goes out
  2. B.Debit expenses, credit revenues
  3. C.Debit liabilities, credit assets
  4. D.Debit gains, credit losses
26
Which account is credited when goods are sold on credit?
  1. A.Cash A/c
  2. B.Debtors A/c
  3. C.Sales A/c
  4. D.Capital A/c
27
What is debited when a business receives cash from a debtor?
  1. A.Capital A/c
  2. B.Debtors A/c
  3. C.Sales A/c
  4. D.Cash A/c
28
Which account is a Nominal Account?
  1. A.Furniture A/c
  2. B.Rent A/c
  3. C.Capital A/c
  4. D.Debtors A/c
29
What is credited when a business incurs an expense?
  1. A.Liability A/c
  2. B.Expense A/c
  3. C.Capital A/c
  4. D.Cash A/c
30
Which of the following is a Personal Account?
  1. A.Creditors A/c
  2. B.Machinery A/c
  3. C.Salary A/c
  4. D.Sales A/c
31
What is the book of original entry for recording transactions?
  1. A.Ledger
  2. B.Journal
  3. C.Trial Balance
  4. D.Cash Book
32
Which subsidiary book records all credit purchases?
  1. A.Sales Book
  2. B.Journal Proper
  3. C.Cash Book
  4. D.Purchase Book
33
What type of transactions are recorded in the Cash Book?
  1. A.Only credit transactions
  2. B.Only non-monetary transactions
  3. C.Only cash and bank transactions
  4. D.Only capital transactions
34
Which entry is recorded in the Journal Proper?
  1. A.Cash sales
  2. B.Credit purchases
  3. C.Bank transactions
  4. D.Opening entries
35
What is the purpose of a Petty Cash Book?
  1. A.To record large cash transactions
  2. B.To record capital expenditures
  3. C.To record credit sales
  4. D.To record small cash payments
36
Which column in a Three-Column Cash Book records bank transactions?
  1. A.Bank Column
  2. B.Discount Column
  3. C.Cash Column
  4. D.Ledger Folio Column
37
What is recorded in the Sales Book?
  1. A.Cash sales
  2. B.Credit sales
  3. C.Purchase returns
  4. D.Capital transactions
38
Which book is used to record bills receivable?
  1. A.Cash Book
  2. B.Purchase Book
  3. C.Bills Receivable Book
  4. D.Journal Proper
39
What is the purpose of the Purchase Returns Book?
  1. A.To record goods sold on credit
  2. B.To record goods returned to suppliers
  3. C.To record cash purchases
  4. D.To record capital expenditures
40
Which subsidiary book is used for recording credit notes issued?
  1. A.Sales Returns Book
  2. B.Purchase Book
  3. C.Cash Book
  4. D.Journal Proper
41
What is the process of transferring journal entries to ledger accounts called?
  1. A.Journalizing
  2. B.Posting
  3. C.Balancing
  4. D.Summarizing
42
What is the purpose of a Trial Balance?
  1. A.To prepare financial statements directly
  2. B.To calculate net profit
  3. C.To record daily transactions
  4. D.To ensure the total of debits equals the total of credits
43
Which account appears on the debit side of a Trial Balance?
  1. A.Sales A/c
  2. B.Furniture A/c
  3. C.Creditors A/c
  4. D.Capital A/c
44
What does a balanced Trial Balance indicate?
  1. A.The accounting records are arithmetically correct
  2. B.The business is profitable
  3. C.All transactions are recorded correctly
  4. D.The financial statements are finalized
45
Which of the following is not included in a Trial Balance?
  1. A.Capital
  2. B.Debtors
  3. C.Creditors
  4. D.Closing Stock
46
What is the ledger account for prepaid expenses classified as?
  1. A.Liability
  2. B.Expense
  3. C.Asset
  4. D.Revenue
47
Which account is credited when a provision for depreciation is created?
  1. A.Depreciation A/c
  2. B.Profit and Loss A/c
  3. C.Asset A/c
  4. D.Provision for Depreciation A/c
48
What is the purpose of balancing a ledger account?
  1. A.To record new transactions
  2. B.To prepare financial statements
  3. C.To determine the closing balance of the account
  4. D.To correct errors in the journal
49
Which account is debited when goods are returned by a customer?
  1. A.Sales A/c
  2. B.Debtors A/c
  3. C.Cash A/c
  4. D.Sales Returns A/c
50
What is the effect of an error in the Trial Balance?
  1. A.It always balances
  2. B.It does not affect the Trial Balance
  3. C.It causes a difference between debit and credit totals
  4. D.It requires a new journal entry
51
What is the purpose of a Trading Account?
  1. A.To calculate net profit
  2. B.To show the financial position
  3. C.To determine gross profit or loss
  4. D.To record capital transactions
52
Which financial statement shows the financial position of a business?
  1. A.Profit and Loss Account
  2. B.Trading Account
  3. C.Balance Sheet
  4. D.Cash Flow Statement
53
What is debited to the Trading Account?
  1. A.Salaries
  2. B.Sales
  3. C.Closing Stock
  4. D.Capital
54
Which item is credited to the Profit and Loss Account?
  1. A.Purchases
  2. B.Gross Profit
  3. C.Drawings
  4. D.Outstanding Expenses
55
Where is closing stock shown in the financial statements?
  1. A.Only in the Trading Account
  2. B.Only in the Balance Sheet
  3. C.In the Trading Account and Balance Sheet
  4. D.In the Profit and Loss Account
56
What is the purpose of the Profit and Loss Account?
  1. A.To calculate net profit or loss
  2. B.To show the financial position
  3. C.To record daily transactions
  4. D.To list all assets and liabilities
57
Which of the following is a capital expenditure?
  1. A.Payment of rent
  2. B.Purchase of machinery
  3. C.Payment of salaries
  4. D.Purchase of raw materials
58
Where are outstanding expenses shown in the Balance Sheet?
  1. A.As a liability
  2. B.As an asset
  3. C.As a revenue item
  4. D.As a capital item
59
What is the effect of drawings on the Balance Sheet?
  1. A.Increases assets
  2. B.Increases liabilities
  3. C.Decreases capital
  4. D.Decreases revenue
60
Which financial statement is prepared first?
  1. A.Balance Sheet
  2. B.Profit and Loss Account
  3. C.Cash Flow Statement
  4. D.Trading Account
61
Which of the following is a revenue expenditure?
  1. A.Purchase of a building
  2. B.Installation of machinery
  3. C.Payment of electricity bill
  4. D.Construction of a factory
62
What is a capital receipt?
  1. A.Loan received
  2. B.Interest received
  3. C.Sale of goods
  4. D.Rent received
63
Which item is treated as a revenue item?
  1. A.Purchase of furniture
  2. B.Purchase of land
  3. C.Capital introduced by owner
  4. D.Payment of wages
64
What is the treatment of capital expenditure in financial statements?
  1. A.Shown as an asset in the Balance Sheet
  2. B.Debited to Profit and Loss Account
  3. C.Credited to Trading Account
  4. D.Treated as a liability
65
Which of the following is a revenue receipt?
  1. A.Sale of fixed assets
  2. B.Capital introduced by owner
  3. C.Sales of goods
  4. D.Loan taken from a bank
66
How is the cost of repairs to machinery treated?
  1. A.As a capital expenditure
  2. B.As a liability
  3. C.As a revenue expenditure
  4. D.As a capital receipt
67
What is the accounting treatment of a capital loss?
  1. A.Debited to Profit and Loss Account
  2. B.Debited to Trading Account
  3. C.Shown as a liability in the Balance Sheet
  4. D.Credited to Capital A/c
68
Which item is considered a deferred revenue expenditure?
  1. A.Heavy advertising expenses
  2. B.Purchase of a vehicle
  3. C.Payment of rent
  4. D.Purchase of raw materials
69
What is the treatment of a revenue loss?
  1. A.Shown as an asset
  2. B.Credited to Capital A/c
  3. C.Debited to Profit and Loss Account
  4. D.Shown as a liability
70
Which of the following is a capital item?
  1. A.Payment of salaries
  2. B.Purchase of a computer
  3. C.Payment of interest
  4. D.Purchase of stationery
71
What does Accounting Standard (AS-6) relate to?
  1. A.Depreciation Accounting
  2. B.Revenue Recognition
  3. C.Inventory Valuation
  4. D.Cash Flow Statements
72
What is the formula for calculating depreciation under the Straight-Line Method?
  1. A.Book Value × Depreciation Rate
  2. B.Cost × Depreciation Rate
  3. C.(Cost - Scrap Value) / Useful Life
  4. D.(Cost + Scrap Value) / Useful Life
73
Which depreciation method charges higher depreciation in the early years of an asset’s life?
  1. A.Straight-Line Method
  2. B.Sum of Years’ Digits Method
  3. C.Written Down Value Method
  4. D.Annuity Method
74
What is the effect of depreciation on the Balance Sheet?
  1. A.Decreases assets
  2. B.Increases assets
  3. C.Increases liabilities
  4. D.Decreases capital
75
Which method of depreciation is most suitable for assets with higher wear and tear in early years?
  1. A.Diminishing Balance Method
  2. B.Straight-Line Method
  3. C.Depreciation Fund Method
  4. D.Insurance Policy Method
76
What is credited when depreciation is provided?
  1. A.Provision for Depreciation A/c
  2. B.Depreciation A/c
  3. C.Asset A/c
  4. D.Profit and Loss A/c
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What is the purpose of the Depreciation Fund Method?
  1. A.To accumulate funds for asset replacement
  2. B.To record daily expenses
  3. C.To calculate net profit
  4. D.To value inventory
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Which depreciation method considers the time value of money?
  1. A.Straight-Line Method
  2. B.Written Down Value Method
  3. C.Annuity Method
  4. D.Sum of Years’ Digits Method
79
What is the accounting entry for depreciation as per AS-6?
  1. A.Debit Depreciation A/c, Credit Provision for Depreciation A/c
  2. B.Debit Asset A/c, Credit Cash A/c
  3. C.Debit Profit and Loss A/c, Credit Asset A/c
  4. D.Debit Cash A/c, Credit Depreciation A/c
80
Which method reduces the asset value to zero over its useful life?
  1. A.Written Down Value Method
  2. B.Sum of Years’ Digits Method
  3. C.Double Declining Balance Method
  4. D.Straight-Line Method
Question for PSSSB Inspector Audit 2026 - Quiz / Questions / MCQ - Toppersexam