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Objective Questions

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

Subjects : Audit, Final Account, Fundamentals of Accounting, Preparation of Preliminary Books of Accounts, Depreciation, Double Accounting System, Bank Reconciliation Statement, General Knowledge of financial rules, RTGS, banking, use of Computers in budget control, Advance Accountancy, Taxation, Arithmetics, Knowledge of Computer and Information and Contemporary Technology etc, General Information of Uttar Pradesh

Question Bank UPSSSC Assistant Accountant Exam - English
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Audit, Final Account

Question 1Single Answer
The primary objective of an audit is to:
  1. A
    Prepare accounting records
  2. B
    Calculate tax liability
  3. C
    Detect every fraud
  4. D
    Express an independent opinion on financial statements
Question 2Single Answer
Audit primarily involves examination of:
  1. A
    Only cash transactions
  2. B
    Books, records and supporting evidence
  3. C
    Only credit transactions
  4. D
    Only bank transactions
Question 3Single Answer
The person who conducts an audit is called:
  1. A
    Accountant
  2. B
    Treasurer
  3. C
    Cashier
  4. D
    Auditor
Question 4Single Answer
Internal audit is primarily conducted to:
  1. A
    Replace statutory audit
  2. B
    Assist management in improving controls and operations
  3. C
    Calculate income tax only
  4. D
    Prepare vouchers
Question 5Single Answer
An audit required by law is known as:
  1. A
    Statutory audit
  2. B
    Management audit
  3. C
    Internal audit
  4. D
    Cost audit
Question 6Single Answer
Examination of documentary evidence supporting transactions is called:
  1. A
    Verification
  2. B
    Vouching
  3. C
    Valuation
  4. D
    Posting
Question 7Single Answer
Verification in auditing is mainly concerned with:
  1. A
    Existence, ownership and possession of assets and liabilities
  2. B
    Recording transactions
  3. C
    Preparing journals
  4. D
    Calculating wages
Question 8Single Answer
Internal control refers to:
  1. A
    Only internal audit
  2. B
    The overall system of controls established by management
  3. C
    Government control
  4. D
    External audit procedures
Question 9Single Answer
Internal check is a system under which:
  1. A
    One employee performs the entire transaction
  2. B
    Only the auditor checks transactions
  3. C
    No records are maintained
  4. D
    Work of one person is automatically checked by another
Question 10Single Answer
Test checking means:
  1. A
    Checking every transaction
  2. B
    Ignoring supporting documents
  3. C
    Checking only cash
  4. D
    Checking selected transactions on a sample basis

Fundamentals of Accounting, Preparation of Preliminary Books of Accounts, Depreciation

Question 11Single Answer
The process of recording business transactions in the journal is called:
  1. A
    Journalising
  2. B
    Posting
  3. C
    Balancing
  4. D
    Casting
Question 12Single Answer
The journal is known as the:
  1. A
    Book of original entry
  2. B
    Principal book
  3. C
    Ledger book
  4. D
    Cash statement
Question 13Single Answer
A ledger is known as the:
  1. A
    Principal book of accounts
  2. B
    Book of original entry
  3. C
    Subsidiary book only
  4. D
    Voucher book
Question 14Single Answer
Transferring entries from journal to ledger is called:
  1. A
    Journalising
  2. B
    Posting
  3. C
    Balancing
  4. D
    Casting
Question 15Single Answer
The basic accounting equation is:
  1. A
    Assets = Capital − Liabilities
  2. B
    Assets = Liabilities + Capital
  3. C
    Liabilities = Assets + Capital
  4. D
    Capital = Assets + Liabilities
Question 16Single Answer
An account showing transactions relating to a person is called:
  1. A
    Personal account
  2. B
    Real account
  3. C
    Nominal account
  4. D
    Cash account
Question 17Single Answer
The rule for personal accounts is:
  1. A
    Debit what comes in
  2. B
    Debit expenses
  3. C
    Credit all losses
  4. D
    Debit the receiver, credit the giver
Question 18Single Answer
The rule for real accounts is:
  1. A
    Credit all assets
  2. B
    Debit receiver, credit giver
  3. C
    Debit income, credit expenses
  4. D
    Debit what comes in, credit what goes out
Question 19Single Answer
The rule for nominal accounts is:
  1. A
    Debit receiver
  2. B
    Debit all expenses and losses, credit all incomes and gains
  3. C
    Debit what comes in
  4. D
    Credit assets
Question 20Single Answer
Cash introduced by the proprietor into business is recorded as:
  1. A
    Cash A/c Dr. To Sales A/c
  2. B
    Capital A/c Dr. To Cash A/c
  3. C
    Purchases A/c Dr. To Cash A/c
  4. D
    Cash A/c Dr. To Capital A/c

Double Accounting System, Bank Reconciliation Statement, General Knowledge of financial rules

Question 21Single Answer
A Bank Reconciliation Statement is prepared to reconcile:
  1. A
    Cash and stock
  2. B
    Debtors and creditors
  3. C
    Cash book bank balance and bank statement balance
  4. D
    Purchases and sales
Question 22Single Answer
A Bank Reconciliation Statement is commonly abbreviated as:
  1. A
    BAS
  2. B
    BPS
  3. C
    BRS
  4. D
    BCS
Question 23Single Answer
The statement issued by a bank showing transactions in a customer's account is called:
  1. A
    Trial balance
  2. B
    Ledger abstract
  3. C
    Journal
  4. D
    Bank statement
Question 24Single Answer
A favourable balance according to the Cash Book represents:
  1. A
    Bank overdraft
  2. B
    Liability to bank
  3. C
    Money available at bank
  4. D
    Cash shortage
Question 25Single Answer
An unfavourable bank balance generally means:
  1. A
    Fixed deposit
  2. B
    Cash in hand
  3. C
    Bank overdraft
  4. D
    Debtors
Question 26Single Answer
A cheque issued but not yet presented for payment causes:
  1. A
    Purchases to decrease
  2. B
    No difference
  3. C
    Sales to increase
  4. D
    Cash Book and Bank Statement balances to differ
Question 27Single Answer
Starting with a favourable Cash Book balance, cheques issued but not presented are:
  1. A
    Added
  2. B
    Deducted
  3. C
    Ignored
  4. D
    Doubled
Question 28Single Answer
Starting with a favourable Cash Book balance, cheques deposited but not yet collected are:
  1. A
    Added
  2. B
    Credited twice
  3. C
    Ignored
  4. D
    Deducted
Question 29Single Answer
Bank charges appearing only in the Bank Statement should first be recorded in:
  1. A
    Purchases Book
  2. B
    Sales Book
  3. C
    Cash Book
  4. D
    Stock Register
Question 30Single Answer
Starting with Cash Book balance, unrecorded bank charges are:
  1. A
    Deducted
  2. B
    Added
  3. C
    Ignored
  4. D
    Treated as capital
Question 31Single Answer
Interest credited by bank but not entered in Cash Book should be:
  1. A
    Added to Cash Book balance
  2. B
    Deducted from Cash Book balance
  3. C
    Ignored
  4. D
    Treated as purchases
Question 32Single Answer
A customer directly depositing money into the bank account will initially appear in:
  1. A
    Bank Statement
  2. B
    Cash Book only
  3. C
    Purchase Book
  4. D
    Sales Return Book
Question 33Single Answer
Starting with Cash Book balance, direct deposit by a customer not recorded in Cash Book is:
  1. A
    Deducted
  2. B
    Added
  3. C
    Ignored
  4. D
    Treated as drawings
Question 34Single Answer
A standing instruction paid by bank but not recorded in Cash Book should be:
  1. A
    Added
  2. B
    Deducted
  3. C
    Multiplied
  4. D
    Ignored
Question 35Single Answer
A cheque deposited but later dishonoured by bank should:
  1. A
    Increase Cash Book bank balance
  2. B
    Reduce Cash Book bank balance
  3. C
    Increase capital
  4. D
    Increase sales

RTGS, banking, use of Computers in budget control

Question 36Single Answer
Which component is known as the brain of a computer?
  1. A
    CPU
  2. B
    Monitor
  3. C
    Keyboard
  4. D
    Printer
Question 37Single Answer
CPU stands for:
  1. A
    Central Program Utility
  2. B
    Computer Processing Utility
  3. C
    Central Processing Unit
  4. D
    Control Processing User
Question 38Single Answer
Which of the following is an input device?
  1. A
    Printer
  2. B
    Monitor
  3. C
    Keyboard
  4. D
    Speaker
Question 39Single Answer
Which of the following is an output device?
  1. A
    Mouse
  2. B
    Scanner
  3. C
    Monitor
  4. D
    Keyboard
Question 40Single Answer
Which memory is volatile?
  1. A
    ROM
  2. B
    RAM
  3. C
    DVD
  4. D
    Hard disk
Question 41Single Answer
Data stored in ROM is generally:
  1. A
    Lost when power is switched off
  2. B
    Temporary
  3. C
    Stored only during processing
  4. D
    Non-volatile
Question 42Single Answer
Which device is commonly used to convert a paper document into digital form?
  1. A
    Scanner
  2. B
    Plotter
  3. C
    Speaker
  4. D
    Projector
Question 43Single Answer
One byte consists of:
  1. A
    2 bits
  2. B
    4 bits
  3. C
    16 bits
  4. D
    8 bits
Question 44Single Answer
Which of the following represents the smallest unit of digital data?
  1. A
    Byte
  2. B
    Kilobyte
  3. C
    Bit
  4. D
    Megabyte
Question 45Single Answer
Which software controls and manages computer hardware resources?
  1. A
    Spreadsheet
  2. B
    Operating system
  3. C
    Browser
  4. D
    Presentation software

Advance Accountancy

Question 46Single Answer
A claim for loss of stock due to fire is generally based on:
  1. A
    Cost of stock destroyed
  2. B
    Selling price of stock destroyed
  3. C
    Market value of fixed assets
  4. D
    Amount of creditors
Question 47Single Answer
When stock records are destroyed by fire, the value of stock on the date of fire is generally estimated by preparing a:
  1. A
    Debtors Account
  2. B
    Balance Sheet
  3. C
    Cash Account
  4. D
    Memorandum Trading Account
Question 48Single Answer
Gross profit ratio is normally calculated as:
  1. A
    Gross Profit ÷ Purchases × 100
  2. B
    Gross Profit ÷ Sales × 100
  3. C
    Net Profit ÷ Sales × 100
  4. D
    Gross Profit ÷ Closing Stock × 100
Question 49Single Answer
If gross profit is 25% on sales and sales are ₹4,00,000, gross profit is:
  1. A
    ₹1,00,000
  2. B
    ₹80,000
  3. C
    ₹1,20,000
  4. D
    ₹1,25,000
Question 50Single Answer
If gross profit is 25% on sales, cost of goods sold is:
  1. A
    75% of sales
  2. B
    50% of sales
  3. C
    25% of sales
  4. D
    125% of sales
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