📚 Exam by Category
▾
Objective Questions

Latest TSTRANSCO JPO Exam Question (Objective Questions), MCQ in English

Subjects : Fundamentals of HR Management, General Laws, English Language, General Awareness, Logical Reasoning, Numerical Ability

Question Bank TSNPDCL JPO Exam - English
Back to Exam

Fundamentals of HR Management

Question 1Single Answer
The main objectives of Book-Keeping are : 
  1. A
    Complete Recording of Tran­sactions 
  2. B
    Ascertainment of Financial Effect on the Business 
  3. C
    Analysis and Interpretation of data 
  4. D
    (a) and (b) both
Question 2Single Answer
 Financial Statements are a part of:
  1. A
    Accounting 
  2. B
    Book – Keeping 
  3. C
    Both 
  4. D
    None
Question 3Single Answer
  Management Accounting :
  1. A
    Is a clerical work 
  2. B
    Is accounting for future 
  3. C
    Isthe management relate a recording technique of d transa­ctions 
  4. D
    Is an analysis of the past business activities
Question 4Single Answer
 The direct advantage of accounting do not include: 
  1. A
    Preparation of financial statements 
  2. B
    Competitive advantage 
  3. C
    Ascertainment of profit or loss 
  4. D
    Information to interested groups
Question 5Single Answer
Double Accounting System owes its origin to: 
  1. A
    Lucas Pacioli 
  2. B
    Adam Smith 
  3. C
    Kohler 
  4. D
    Karl Marx
Question 6Single Answer
The problems related to price-rise are handled under: 
  1. A
    Management Accounting 
  2. B
    Cost Accounting 
  3. C
    Financial Accounting 
  4. D
    Inflation Accounting
Question 7Single Answer
Financial statements users include :
  1. A
    Shareholders
  2. B
    Government 
  3. C
    Vendors
  4. D
    All of the above
Question 8Single Answer
Rs. 5000 paid as rent of office premises in an/a__________ 
  1. A
    Event 
  2. B
    Transaction
  3. C
    Both 
  4. D
    None
Question 9Single Answer
 Net Profit or Loss will be derived at__________  stage of accounting 
  1. A
    Classifying
  2. B
    Interpretation 
  3. C
    Recording
  4. D
    Summarising
Question 10Single Answer
Which of the following is an event? 
  1. A
    Sale of goods for Rs. 5,000 
  2. B
    Closing stock of worth Rs. 4,000 
  3. C
    Purchase of goods for Rs. 8,000
     
  4. D
    Rent paid Rs. 2,000
Question 11Single Answer
Accounting has universal application
for recording __________and events and  presenting suitable information for decision making
  1. A
    Entries 
  2. B
    Transactions 
  3. C
    Data 
  4. D
    Figures.
Question 12Single Answer
  ______ was the root of financial accounting system: 
  1. A
    Social accounting 
  2. B
    Stewardship accounting
  3. C
    Management accounting 
  4. D
    Responsibility accounting
Question 13Single Answer
  Provision for bad and doubtful
debts is result of: 
  1. A
    Conservatism concept 
  2. B
    Going concern concept 
  3. C
    Disclosure concept 
  4. D
    Consistency concept
Question 14Single Answer
 The Accounting Equation is based
on: 
  1. A
    Going Concern Concept 
  2. B
    Dual Aspect Concept 
  3. C
    Money Measurement Concept 
  4. D
    All of these
Question 15Single Answer
 Money owed from an Outsider is a: 
  1. A
    Assets
  2. B
    Liability 
  3. C
    Expense 
  4. D
    Capital 
Question 16Single Answer
  refer to the general agreement on the  usage and practices in social or economic life : 
  1. A
    Accounting Assumptions 
  2. B
    Accounting Conventions 
  3. C
    Accounting Policies 
  4. D
    Accounting Principles
Question 17Single Answer
 If Going Concern Concept is no longer valid, which of the following is true? 
  1. A
    All prepaid assets would be completely written off immediately 
  2. B
    The allowance for uncollectable accounts would be eliminated 
  3. C
    Intangible assets would continue to be carried at net amortized historical cost 
  4. D
    Land held as an investment would be valued at its realizable value
Question 18Single Answer
 Ram purchased a car for Rs. 10,000 paid Rs. 3,000 as cash and balance amount will be paid in three equal installments. Due to this : 
  1. A
    Total assets increase by Rs. 10,000 
  2. B
    Total liabilities increase by Rs. 3,000 
  3. C
    Assets will increase by Rs. 7,000 with corresponding increase in liability by Rs.  7,000 
  4. D
    Both (b) and (c)
Question 19Single Answer
  Omission of paise and showing the round figures in financial statements is based on :  
  1. A
    Conservatism concept 
  2. B
    Consistency concept 
  3. C
    Materiality concept 
  4. D
    Materiality concept 
Question 20Single Answer
The obligations of an enterprise other than owner’s fund are known as:  
  1. A
    Assets 
  2. B
    Liabilities 
  3. C
    Capital 
  4. D
    None of these
Question 21Single Answer
 Provision for discount is made due to concept of:  
  1. A
    Conservatism 
  2. B
    Matching 
  3. C
    Both (a) and (b) 
  4. D
    Materiality
Question 22Single Answer
  What is the objective of conservatism ? 
  1. A
    Take all incomes and losses 
  2. B
    Anticipate losses but not profits 
  3. C
    Take all losses 
  4. D
    None of the above
Question 23Single Answer
 According to which concept the owner of an enterprise pays the "interest on drawings"? ]  According to which concept the owner of an enterprise pays the "interest on drawings"? 
  1. A
    Accrual concept 
  2. B
    Conservative concept 
  3. C
    Entity concept 
  4. D
    Dual Aspect concept
Question 24Single Answer
A trader started retail business.
During the year he sold goods worth Rs. 60,000 and for Rs. 1,20,000 out of which only Rs.  1,00,000 was collected during the year. He had a closing stock of Rs. 10,000. His other business expenses for the period were Rs.   20,000 out of which t 5,000 was outstanding at year end His total profit for the year 2008-09 as per the terms of accrual concept was:
  1. A
    Rs. 30,000 
  2. B
    Rs. 40,000 
  3. C
    Rs. 45,000 
  4. D
    Rs. 20,000
Question 25Single Answer
Matching concept is based o
Revenue - ______= Profit n :
  1. A
    Liability
  2. B
    Expense
  3. C
    Asset 
  4. D
    None of these
  5. E
    V
Question 26Single Answer
Small items like Stapler, Calculator, etc are not shown in books as Fixed Assets although they are used in business for long period due to:- 
  1. A
    Consistency Concept 
  2. B
    Materially Concept 
  3. C
    Accrual Concept 
  4. D
    Cost Concept
Question 27Single Answer
 “For every debit there is an equivalent credit” this statement demonstrates: 
  1. A
    Matching concept 
  2. B
    Cost concept 
  3. C
    Money Measurement concept 
  4. D
    Dual aspect concept
Question 28Single Answer
The ____________concept means that  similar items in a set of accounts should be  given similar accounting treatment and it should be applied for one period after another: 
  1. A
    Going concern 
  2. B
    Prudence 
  3. C
    Consistency 
  4. D
    Materiality.
Question 29Single Answer
Proprietor’s personal travelling expenses are not to be charged in business accounts. It is due to ________ concept.
  1. A
    Materiality
  2. B
    Conservatism 
  3. C
    Going concern 
  4. D
    Entity
Question 30Single Answer
If owner’s equity of a business are Rs. 90,000 and profits are of Rs. 60,000 for the year calculate total assets of the business:-  
  1. A
    Rs. 1,50,000 
  2. B
    Rs. 1,20,000 
  3. C
    Rs. 30,000 
  4. D
    Rs. 1,70,000.

General Laws

Question 31Single Answer
Section 2(a) of the code of criminal procedure defines
  1. A
    Bailable offence
  2. B
    Non-Bailable offence
  3. C
    Cognizable offence
  4. D
    Non-cognizable offence
Question 32Single Answer
Under section 138 of the Act, territorial jurisdiction does not arise on the following places
  1. A
    Where cheque is issued
  2. B
    In the local limit where the cheque is presented in the bank
  3. C
    Where the cheque is dishonored by the bank
  4. D
    From where the notice to pay the amount is issued
Question 33Single Answer
What are the essential ingredients of a ‘complaint’ ?
  1. A
    There must be an allegation in the complaint
  2. B
    The allegation must be about the commission of an offence
  3. C
    The complaint must be made to the magistrate
  4. D
    All of the above
Question 34Single Answer
Which is not a negotiable instrument ?
  1. A
    Bond
  2. B
    Promissory note
  3. C
    Bill of Exchange
  4. D
    Cheque
Question 35Single Answer
Section 13 of the code of criminal procedure defines
  1. A
    Metropolitan Area
  2. B
    Assistant Public Procsecutors
  3. C
    Special Judicial Magistrate
  4. D
    None of these
Question 36Single Answer
Negotiable instruments Act contains ………….. Sections.
  1. A
    140
  2. B
    150
  3. C
    147
  4. D
    211
Question 37Single Answer
What are the processes to procure personal attendance of a person in the court ?
  1. A
    Summons
  2. B
    Warrant of Arrest
  3. C
    Attachment of property
  4. D
    Above all
Question 38Single Answer
Section 2(c) of the code of criminal procedure defines
  1. A
    Non-Bailable offence
  2. B
    Cognizable offence
  3. C
    Non-cognizable offence
  4. D
    Both B and C
Question 39Single Answer
What are the kinds of warrant ?
  1. A
    Bailable warrants
  2. B
    Non-Bailable warrants
  3. C
    Both A and B
  4. D
    None of these
Question 40Single Answer
What is the difference between summon and warrant ?
  1. A
    Issuing of summon is a primary stage.  Generally warrants are issued if the attendance of an offender cannot be procured through summons
  2. B
    A summon is issued at the first instance in summons cases as well as in a warrant case. But warrant cannot be issued at the first instance in summons cases.
  3. C
    Both A and B
  4. D
    None of these
Question 41Single Answer
Which condition/s must be satisfied before issuing a proclamation?
  1. A
    A summon should have been legally issued against a person.
  2. B
    A warrant should have been legally issued against a person
  3. C
    Both A and B
  4. D
    None of these
Question 42Single Answer
What are the important condition/s necessary for initiation of proceedings under section 107?
  1. A
    Formation of opinion by magistrate
  2. B
    Existence of sufficient ground for proceeding
  3. C
    Both A and B
  4. D
    None of these
Question 43Single Answer
Public nuisance may be defined as
  1. A
    An obstruction, risk or injury to the life
  2. B
    A risk or injury to health
  3. C
    An obstruction to the comfort or convenience of public at large
  4. D
    All of the above
Question 44Single Answer
Section ………… of the code of the criminal procedure deals with the circumstances when a conditional order for removal of nuisance can be passed.
  1. A
    131
  2. B
    133
  3. C
    139
  4. D
    143
Question 45Single Answer
Which condition/s should be fulfilled to constitute the Frist Information Report (F.I.R.)?
  1. A
    What is convency must be information
  2. B
    That information should be related to the commission of an offence on the face of it.
  3. C
    Both A and B
  4. D
    None of these
Question 46Single Answer
A ……….. is not entitled to maintenance under section 125 of the code of criminal  procedure, 1973.
  1. A
    Wife unable to maintain herself
  2. B
    Divorced wife (not remarried)
  3. C
    Minor daughter
  4. D
    Divorced wife remarried
Question 47Single Answer
Inherent powers under section 482 of the code of criminal procedure, 1973 can be exercised by
  1. A
    Judicial Magistrate first class
  2. B
    Sessions Judge
  3. C
    High Court
  4. D
    Chief Judicial Magistrate
Question 48Single Answer
Information regarding occurrence of a cognizable offence is recorded by an officer Incharge of a Police Station under which provision of the code of criminal procedure, 1973?
  1. A
    Section 149
  2. B
    Section 154
  3. C
    Section 155
  4. D
    Section 200
Question 49Single Answer
How many languages are there in the Eighth Schedule of the Constitution of India?
  1. A
    16
  2. B
    18
  3. C
    20
  4. D
    22
Question 50Single Answer
The Supreme Court’s Judge retries at the age of
  1. A
    58 years
  2. B
    70 years
  3. C
    62 years
  4. D
    65 years
Important Questions Package

TSTRANSCO JPO Exam Online Question Bank Package

Buy TSTRANSCO JPO Important Questions, MCQ, question answer in Hindi & English. It will help you to score high marks in TSTRANSCO JPO question bank 2026 in Online, PDF & Print study material.

+ Free Monthly Current Affairs, GK & more PDF Download
Sr.Package NameAmount
1.TSNPDCL JPO Exam - English
Description : 2050 Question With Answer
₹121 [₹500]
2.TSTRANSCO JPO Exam Question Bank Book - English
Description : 1000 Question with Answer (Printed Material)
₹390 [₹600]
Back to Exam
Question for TSTRANSCO Junior Personnel Officer 2026 - Quiz / Questions / MCQ - Toppersexam