Test Booklet No.

iz'uif=dk -

Paper-III
COMMERCE
Seat No.

Signature and Name of Invigilator

1. (Signature) .........................................
(Name) ................................................
2. (Signature) .........................................
(Name) ................................................

(In figures as in Admit Card)

Seat No. ..............................................................
(In words)
OMR Sheet No.

DEC - 50313

(To be filled by the Candidate)

Time Allowed : 2 Hours]

Number of Pages in this Booklet : 36
1.
2.
3.

4.

Instructions for the Candidates

Write your Seat No. and OMR Sheet No. in the space provided
on the top of this page.
This paper consists of 75 objective type questions. Each question
will carry two marks. All questions of Paper-III will be compulsory,
covering entire syllabus (including all electives, without options).
At the commencement of examination, the question booklet
will be given to the student. In the first 5 minutes, you are
requested to open the booklet and compulsorily examine it as
follows :
(i)
To have access to the Question Booklet, tear off the
paper seal on the edge of this cover page. Do not accept
a booklet without sticker-seal or open booklet.
(ii)
Tally the number of pages and number of questions
in the booklet with the information printed on the
cover page. Faulty booklets due to missing pages/
questions or questions repeated or not in serial
order or any other discrepancy should not be
accepted and correct booklet should be obtained
from the invigilator within the period of 5 minutes.
Afterwards, neither the Question Booklet will be
replaced nor any extra time will be given. The same
may please be noted.
(iii)
After this verification is over, the OMR Sheet Number
should be entered on this Test Booklet.
Each question has four alternative responses marked (A), (B),
(C) and (D). You have to darken the circle as indicated below on
the correct response against each item.
Example : where (C) is the correct response.
A

5.

6.
7.
8.

9.

10.
11.
12.

[Maximum Marks : 150

Number of Questions in this Booklet : 75
1.
2.

3.

4.

Your responses to the items are to be indicated in the OMR

Sheet given inside the Booklet only. If you mark at any place
other than in the circle in the OMR Sheet, it will not be evaluated.
Read instructions given inside carefully.
Rough Work is to be done at the end of this booklet.
If you write your Name, Seat Number, Phone Number or put
any mark on any part of the OMR Sheet, except for the space
allotted for the relevant entries, which may disclose your
identity, or use abusive language or employ any other unfair
means, you will render yourself liable to disqualification.
You have to return original OMR Sheet to the invigilator at the
end of the examination compulsorily and must not carry it with
you outside the Examination Hall. You are, however, allowed
to carry the Test Booklet and duplicate copy of OMR Sheet on
conclusion of examination.
Use only Blue/Black Ball point pen.
Use of any calculator or log table, etc., is prohibited.
There is no negative marking for incorrect answers.

fo|kF;klkBh egokP;k lwpuk

ifj{kkFkhuh vkiyk vklu ekad ;k i`"Bkojhy ojP;k dksi;kr fygkokrlsp vki.kkal fnysY;k mkjif=dspk ekad R;k[kkyh fygkoklnj iz'uif=dsr 75 cgqi;kZ;h iz'u vkgsr- izR;sd iz'ukl nksu xq.k
vkgsr- ;k iz'uif=dsrhy loZ iz'u lksMfo.ks vfuok;Z vkgs- lnjps iz'u
gs ;k fo"k;kP;k laiw.kZ vH;klekoj vk/kkfjr vkgsrijh{kk lq: >kY;koj fo|kF;kZyk iz'uif=dk fnyh tkbZy- lq#okrhP;k 5
feuhVkae/;s vki.k lnj iz'uif=dk m?kMwu [kkyhy ckch vo'; riklwu
igkO;kr(i)
iz'uif=dk m?kM.;klkBh iz'uif=dsoj ykoysys lhy m?kMkoslhy ulysyh fdaok lhy m?kMysyh iz'uif=dk fLodk: u;s(ii)
ifgY;k i`"Bkoj uewn dsY;kizek.ks iz'uif=dsph ,dw.k i`"Bs
rlsp iz'uif=dsrhy ,dw.k iz'ukaph la[;k iMrkwu igkohi`"Bs deh vlysyh@deh iz'u vlysyh@iz'ukapk pwdhpk
e vlysyh fdaok brj =qVh vlysyh lnks"k iz'uif=dk
lq#okrhP;k 5 fefuVkrp i;Zos{kdkyk ijr nsu nqljh
iz'uif=dk ekxowu ?;koh- R;kuarj iz'uif=dk cnywu
fe.kkj ukgh rlsp osgh ok<owu fe.kkj ukgh ;kph i;k
fo|kF;kuh uksan ?;koh(iii)
ojhyiz e k.ks loZ iMrkw u ifgY;kua r jp iz ' uif=ds o j
vks-,e-vkj- mkjif=dspk uacj fygkokizR;sd iz'uklkBh (A), (B), (C) vkf.k (D) v'kh pkj fodYi mkjs fnyh
vkgsr- R;krhy ;ksX; mkjkpk jdkuk [kkyh n'kZfoY;kizek.ks Bdi.ks
dkk@fuk djkokmnk- % tj (C) gs ;ksX; mkj vlsy rjA

5.
6.
7.
8.

9.

10.
11.
12.

;k iz'uif=dsrhy iz'ukaph mkjs vks-,e-vkj- mkjif=dsrp n'kZokohrbrj fBdk.kh fyghysyh mkjs riklyh tk.kkj ukghrvkr fnysY;k lwpuk dkthiwoZd okpkO;kriz'uif=dsP;k 'ksoVh tksMysY;k dks;k ikukojp dPps dke djkostj vki.k vks-,e-vkj- oj uewn dsysY;k fBdk.kk O;frjh brj dksBsgh
uko] vklu ekad] Qksu uacj fdaok vks[k iVsy v'kh dks.krhgh [kw.k
dsyy
s h vk<wu vkY;kl vFkok vlH; Hkk"kspk okij fdaok brj xSjekxkpk
voyac dsY;kl fo|kF;kZyk ijh{ksl vik= Bjfo.;kr ;sbZyijh{kk laiY;kuarj fo|kF;kZus ew vks-,e-vkj- mkjif=dk i;Zo{s kdkadMs
ijr dj.ks vko';d vkgs- rFkkih] iz'uif=dk o vks-,e-vkj- mkjif=dsph
f}rh; izr vkiY;kcjkscj us.;kl fo|kF;kuk ijokuxh vkgsQ fuk fdaok dkk ckWy isupkp okij djkokdWyD;qysVj fdaok ykWx Vscy okij.;kl ijokuxh ukghpqdhP;k mkjklkBh xq.k dikr dsyh tk.kkj ukgh-

DEC - 50313/III

DEC - 50313/III

COMMERCE
Paper III

okf.kT;
iz'uif=dk

III

Time Allowed : 2 Hours]

[Maximum Marks : 150
Note : This Paper contains Seventy Five (75) multiple choice questions, each
question carrying Two (2) marks. Attempt All questions.
lwpuk % ;k iz'uif=dsr ,dw.k ipgkj (75) cgqi;kZ;h iz'u fnysys vkgsr- izR;sd iz'ukyk nksu (2)

xq.k vkgsr- loZ iz'u lksMok1.

Match the pairs and select the

correct answer from the codes given
below :

1.

List I

(a)

(a) Resource availability

(b) Status
of
Advancement
(c)

tksMk tqok vkf.k [kkyh fnysY;k lafgrkrwu

mfpr i;kZ; fuoMk %

(b)

technological

(c)

Regulatory Framework

(i)

Technological Environment

lektkph ewY;s o furheRrk

lwph II

(i)

rkaf=d i;kZoj.k
oS/kkfud i;kZoj.k

(ii)

(ii) Legal Environment

(iii)

(iii) Cultural Environment

(iv)

(iv) Natural Environment

(b)

(c)

(ii) (iii)

(B) (iii) (i)

(iv) (ii)

(C) (i)

(iii) (iv)

(ii)

(a)

(d)

(A) (iv) (i)

lkaLfrd i;kZoj.k
uSlfxZd i;kZoj.k

lafgrk %

Codes :
(a)

rkaf=d izxrhpk ntkZ

fu;ked pkSdV

(d)

(d) Values and Ethics of People

List II

lwph I
lalk/kukaph miyC/krk

(b)

(c)

(d)

(A) (iv) (i)

(ii)

(iii)

(B) (iii) (i)

(iv) (ii)

(C) (i)

(iii) (iv)

(ii)

(D) (iv) (iii) (ii)

(D) (iv) (iii) (ii) (i)

3

(i)
[P.T.O.

DEC - 50313/III
2.

business include :

O;olk;kP;k ckg fgrlac/a kh;kae/;s [kkyhyiSdh

dks.kkpk lekos'k gksrks \

(A) Politicians, social activist,

(A)

jktdkj.kh] lkekftd dk;Z d rs Z ]

Hkkx/kkjd] forjd

(B)

'kkldh; laLFkk] v'kkldh; laLFkk]

forjd] iqjoBknkj

(C)

vf/kdks"kd] iqjoBknkj] xqaro.kwdnkj]

forjd

(D)

forjd] vf/kdks " kd] xq a r o.kw d nkj]

lYykxkj

The external stakeholders of

2.

shareholders, dealers
(B) Govt. organisations, NGO,
Dealers and Suppliers
(C) Bankers, Suppliers, Investors,
Dealers
(D) Dealers, Bankers, Investors,
Consultants
3.

Which of the following agency

performance of the company ?

iq<hyiSdh dks.krh ;a=.kk lektkyk rlsp

daiuhyk O;olk;kps lkekftd ewY;ekiu
dj.;kl lgk;Hkwr fl gksrks \

(A) Performance Audit

(A)

dkefxjh vads{k.k

(B)

lkekftd vads{k.k

(C)

lkekftd ys[kkadu

(D)

lkekftd ewY;ekiu vads{k.k

3.

enables the company as well as the

public to evaluate the social

(B) Social Audit

(C) Social Accounting
(D) Social Evaluatory Audit
4.

................................. is a social

relation to sellers.

fosR;kaP;k rqyusr xzkgdkaps gDd o {kerk

ok<fo.;kl lgk;Hkwr gks.kkjh lkekftd po
Eg.kts ---------------------- -

(A) Consumer protection

(A)

xzkgd laj{k.k

(B) Consumerism

(B)

xzkgdokn

(C) Consumer activism

(C)

xzkgd lh;rk

(D) Consumer empowerment

(D)

xzkgd l{kerk

4.

movement seeking to augment the

rights and powers of the buyers in

DEC - 50313/III
5.

Which of the following is not

5.

a basic objective of a public

lkoZ t fud mieka p s iq < hyiS d h dks . krs

ewyHkwr mf"V ukgh \

enterprise ?
(A) To redistribute of income and
wealth
(B) Import substitution

(A)

mRiUu o laiRrhPks iqufoZrj.k dj.ks

(B)

vk;kr i;kZ;hdj.k

(C)

'kkldh; fu/khP;k xqaro.kwdhoj ok<kok

(C) To earn return on investment

fefo.ks

of government funds
(D)

(D) To protect natural and social

dj.ks

environment
6.

Which

one

of

uSlxhZd o lkekftd i;kZoj.kkps laj{k.k

the

following

6.

accounting treatment is correct,

tquh ;a=lkeqxzh

76]400 jdesl [kjsnh

ds y h vls y vkf.k pka x yh ba / kudkjd

when old machinery is purchased for

{kerk fefo.;klkBh tqU;k ;a=lkeqxzhP;k fjaxk

` 76,400 and rings and pistons of the

old machine were changed to get fuel

vkf.k fiLVu ` 3]600 nsu cnyY;k vlrhy

efficiency, worth ` 3,600.

rj ;k ckchP;k ys[kkaduklkBh iq<hyiSdh ,d

(A) Capital expenditure ` 76,400

ir cjkscj vlsy-

and Revenue Expenditure

(A)

` 3,600

[kpZ

(B) Capital Expenditure ` 76,400

and

Deferred

HkkaMoyh [kpZ

Revenue

(B)

Expenditure ` 3,600
(C) Capital Expenditure ` 80,000

76]400 vkf.k eglwyh

3]600

HkkaMoyh [kpZ

76]400 vkf.k izyafcr

eglwyh [kpZ

3]600

(C)

HkkaMoyh [kpZ

(D)

izyfa cr eglwyh [kpZ

80]000

(D) Deferred Revenue Expenditure

` 80,000
5

80]000
[P.T.O.

DEC - 50313/III
7.

Match the following phrases with

the descriptions of the accounting
processing cycle and choose the
correct answer from the codes given
below :

7.

[kkyhy laKkaP;k ys[kkadu izf;k pkP;k

o.kZuk'kh tksMk tqok vkf.k mfpr i;kZ;
fnysY;k ladsrkad e/kwu fuoMk %
lwph

List I

(laKk)

(Phrases)

(a)

O;ogkj fo'ys"k.k

(b)

rsjhti=d

(c) Financial Statement

(c)

fokh;i=ds

(d) Posting

(d)

[kkrsuksan

(a) Transaction Analysis

(b) Trial Balance

List II

lwph

(Descriptions)
(i)

(o.kZu)

Income statement and position

statement

(ii) A chronological record is

prepared that reflects the
economic effects of each
transaction
(iii) Transfer of amount for each
account affected by the
transaction, results in a
reclassification of the data
(iv) A listing of each account and
its debit or crediting ending
balance

(i)

mRiUui=d vkf.k fLFkrhi=d

(ii)

izR;sd O;ogkjkP;k vkfFkZd ifj.kkekaps

izfrfcac vl.kkjs dkyekyk /k:u nIrj
r;kj dj.ks

(iii)

O;ogkjkeqs izR;sd [kkR;kr >kysY;k

ifj.kkekaph jDde oxZ dj.ks dh T;keqs
ekfgrhps iquoZxhZdj.k gksrs

(iv)

iz R ;s d [kkR;krhy ukos fda o k tek

f'kYyd jdesph ;knh dj.ks

ladsrkad %

Codes :
(a)

(a)
(b)

(c)

(d)

(A) (iii) (iv)

(ii)

(i)

(B) (iv) (i)

(ii)

(iii)

(C) (iii) (i)

(iv) (ii)

(D) (ii)

(i)

(iv)

II

(b)

(c)

(A) (iii) (iv) (ii)

(i)

(B) (iv) (i)

(ii)

(iii)

(C) (iii) (i)

(iv) (ii)

(D) (ii) (iv) (i)

(iii)
6

(d)

(iii)

DEC - 50313/III
8.

Responsibility

Accounting

is

8.

one of the basic components of a

tckcnkjh@nkf;Ro ys [ kka d u gs vkn'kZ

----------------------- pk ,d ewy ?kVd vkgs-

good ......................... .
(A) Plan

(A)

;kstuk

(B) Control system

(B)

fu;a=.k irh

(C)

izsjd ;kstuk

(D)

izksRlkgu lk/ku

(C) Incentive scheme

(D) Motivating instrument
9.

The entity postulate ....................... .

9.

(A) refers to the name of the

company required in the

laLFkk x`ghrro Eg.kts ------------------------- (A)

heading of the balance-sheet

rks c a n kP;k f'k"kZ d kr da i uhps uko

ns.ks

(B) refers to the owners of the

(B)

entity, who must account for

their interest in the entity in

oS ; fDrd Hkkx/kkj.kkP;k la n HkkZ r

laLFksP;k ekydkauh R;kaP;k fgrkph uksan

their personal holdings

dj.ks

(C) indicates that the accounting

(C)

unit on which the financial

fokh; vgoky gs ys[kkadu Hkkxkaoj

reports are based is the

voya c w u vlw u [kq O;olk; gk

business itself, separate from its

ekydkaiklwu osxk vkgs

owners
(D)

(D) holds that the business is made

O;olk; gk iq " d os x os x k

separate

?kVdkaiklwu r;kj gksr vlwu R;k ?kVdkaps

components that are accounted

ys[kkadu osxs dsys tkrs ijarq R;kapk

up

of

many

for separately but reported

vgoky fokh; fooj.kkr ,df=rfjR;k

collectively in the financial

fnyk tkrks

statements
7

[P.T.O.

DEC - 50313/III
10. In Break-even Chart, the Breakeven point is the intersection of the
following two lines :

10.

(A) Variable Cost Line and Fixed

Cost Line
(B) Total Cost Line and Sales
Line
(C) Sales Line and Marginal Cost
Line
11.

(D) Fixed Cost Line and Sales

Line
11. Business Economics is :
(A) Applied Economics
(B) Only Static Economics
(C) Only Financial Economics

12.

(D) Only Dynamic Economics

12. Risk and Uncertainty theory of
Profit was developed by :

uk uQk uk rksVk vkys[kkr uk uQk&rksVk fcanw

Eg.kts iq<hy nksu js"kkapk Nsn gks;(A)

cnyrh ifjO;; js[kk vkf.k fLFkj ifjO;;

js[kk

(B)

,dw.k ifjO;; js[kk vkf.k foh js[kk

(C)

foh js[kk vkf.k flekar ifjO;; js[kk

(D)

fLFkj ifjO;; js[kk vkf.k foh js[kk

O;olkf;d vFkZ'kkL= Eg.kts %

(A)

mi;ksftr vFkZ'kkL=

(B)

dso fLFkj vFkZ'kkL=

(C)

dso fofk; vFkZ'kkL=

(D)

dso xfreku vFkZ'kkL=

u;kpk /kksdk vkf.k vfuf'prrk flkar dks.kh

fodflr dsyk \
(A)

ek'kZy vkf.k fixq

(A) Marshall and Pigou

(B)

gkWys vkf.k ukbZV

(B) Hawley and Knight

(C)

ts-ch- DykdZ vkf.k ts- 'kqEihVj

(C) J.B. Clark and J. Schumpeter

(D)

eWduk;j vkf.k esjh;e

(D) McNair and Meriam

13.

13. The income elasticity of demand for

inferior goods is :

fu"V oLrqaP;k ekx.khph mRiUu yofpdrk

d'kh vlrs \
(A)

.kkRed

(B)

/kukRed

(C) Zero

(C)

'kwU;

(D) Unitary

(D)

,dd

(A) Negative
(B) Positive

DEC - 50313/III

equation is :

;k ekx.kh lehdj.kk&
dfjrk lhekUr mRiUu lehdj.k dks . krs
vlrs \

(A) 1000q 4q2

(A) 1000q 4q2

(B) 1000q 8q2

(B) 1000q 8q2

(C) 1000q 8q

(C) 1000q 8q

(D) 8q

(D) 8q

14. For

the

demand

equation

14. P = 1000 4q

P = 1000 4q, the marginal revenue

15. The law of equi-marginal utility

15.

states that :
(A) MUx.Px = MUy.Py = MUz.Pz

MU y
MU x
MU z
>
>
> MU m
(B) P
Py
Pz
x

(C)

MU x
<
Px

MU y
Py

<

(A) MUx.Px = MUy.Py = MUz.Pz

(B)

MU z
< MU m
Pz

(C)

MU y
MU x
MU z
=
=
= MU m
(D) P
Py
Pz
x
16. The

difference

between

lelhekUr mi;ksfxrspk fu;e Eg.kts dk;

gs [kkyhyiSdh dks.kR;k lehdj.kk}kjs lkaxrk
;sbZy \

(D)

the

MU x
Px
MU x
Px
MU x
Px

>

<

MU y
Py
MU y
Py
MU y
Py

>

MU z

<

MU z

MU z

Pz

Pz

Pz

> MU m

< MU m

= MU m

population parameter and its

as ............................. .

lef"V izkpy o uequk vankt ;ke/khy

Qjdkl --------------------------- Eg.krkr-

(A) Human error

(A)

ekuoh nks"k

(B) Population error

(B)

lef"V nks"k

(C) Sampling error

(C)

uequk nks"k

(D) Non-sampling error

(D)

uequsrj nks"k

16.

estimate based on sample is called

[P.T.O.

DEC - 50313/III
17. If each observation is doubled,

17.

then the coefficient variation

tj izR;sd fujh{k.k nqIiV dsys] rj fopj.k

xq.kkad ------------------------------ -

will .......................... .
(A) not be changed

(A)

cny.kkj ukgh

(B) be doubled

(B)

nqIiV gksbZy

(C)

fueiV gksbZy

(D)

2 us ok<sy

(C) be decreased to half of the

original
(D) be increased by 2
18. The regression lines are given by

18.

tj lekJ;.k js"kk iq<hyizek.ks vlrhy

x =

3
y3
2

x =

3
y3
2

y =

5
x + 2,
8

y =

5
x+2
8

then the correlation coefficient

rj

between x and y is .................... .

--------------- vlsy-

vkf.k

(A)

15
16

(A)

15
16

(B)

16
15

(B)

16
15

(C)

4
5

(C)

4
5

(D)

5
4

(D)

5
4

10

e/khy lgla c a / k xq . kd

DEC - 50313/III
19. A sample of 100 observations

19.

,dk e/;

o iz p j.k 9 vl.kk;k

from normal distribution with mean

izlkekU; forj.kkrwu ?ksrysY;k 100 fujh{k.kkaP;k

and variance 9, has mean 4.7.

ueqU;kps e/; 4-7 vkgs- rj

The value of test statistic to test

;k ifjdYius P ;k dlks V hps ueq u kQ

H0 : = 5 is ............................. .

-------------------------- vkgs-

(A) 1

(A) 1

(B) 3.75

(B) 3.75

(C) 1

(C) 1

(D) 28.75

(D) 28.75

20. If P(A) =
P(A B) =

1
, P(B) =
3

3
4

20.

and

1
, then P(A B)
12

H0 : = 5

1
3
, P(B) =
vkf.k
3
4
1
P(A B) =
, rj P(A B)
12

tj

P(A) =

= ................................ .

= ................................ .
(A) 1

(A) 1

(B)

1
3

(B)

1
3

(C)

11
12

(C)

11
12

(D)

10
12

(D)

10
12

11

[P.T.O.

DEC - 50313/III
21. (I)

A managers job is vital to

the society as it determines
whether our social institution
serve well or not.

21. (I)

(II) It is essential to study the

different parts of managerial
role as it decides the type and
nature of performance of an
organisation.

(II)

Based on the above two

statements following four
conclusions are derived, identify
which one is appropriate :

O;oLFkkidkps dk;Z gs lektkdjhrk

egokps vkgs dkj.k R;krwu vkiY;k
lkekftd laLFkk gk ;ksX; izdkjs dk;Z
djrkr fdaok ukgh gs izrhr gksrsO;oLFkkidh; Hkqfedkapk vusd cktqus
vH;kl vko';d vkgs dkj.k R;krqu
la?kVusP;k dkefxjhpk@dk;ZizHkkokpk
izdkj o Lo:i fnlrs-

ojhy nksu fo/kkusoj pkj fu"d"kZ fnysY;k vkgsmfpr i;kZ; vks[kk %

(A) A manager performs useful

work

(A)

O;oLFkkid mi;qDr dk;Z djrks

(B)

lkekftd o la ? kVus p s ;'k gs

O;oLFkkidkP;k dkefxjhoj voyacwu
vlrs

(C)

yksd vis{ksizek.ks O;oLFkkid dke djrks

(D)

fofo/k la?kVukauk osxosxk izdkjP;k

O;oLFkkidh; Hkwfedkaph vko';drk
vlrs

(B) Social and organisational

success depends on the
performance of manager
(C) Manager do what people expect
them to do
(D) Different organisations require
different types of managerial
role
22.

22. Which of the following is an essential

ability of a team leader ?
(A) Clarify goals and tasks and
gather ideas for improvement
(B) Work out a good scheme
(C) Identify faults in the scheme
(D) Eliminate the obstacles in the
planning process
12

leq g iz e q [ kkdMs [kkyhyiS d h dks . krh

dqor@{kerk vl.ks vko';d vkgs \
(A)

y{; o iw.kZ djko;kps dke vkf.k

lq/kkj.kk dj.;klkBh ladYiukaps ladyu

(B)

pkaxY;k ;kstukaph vk[k.kh

(C)

;kstusrhy =qVh 'kks/k.ks

(D)

fu;kstu izf;srhy vMFks nwj dj.ks

DEC - 50313/III
23. -------------------------

23. .............................. is the function of a

line manager.
(A) Use special technical expertise
to advice and support
(B) To act as a manager in public
or non-profit organisation
(C) To be responsible for complex
multifunctional units
(D) Directly contribute to the
production of basic goods and
services
24. The four important functions of
management process are ........... .
(A) Planning,
Controlling,
Organising and Leading
(B) Planning,
Scheduling,
Budgeting, Decision-making
(C) Planning, Motivating, Directing
and Performance appraisal
(D) Scheduling, Idea generation,
Controlling and Organising
25. Arrange the needs as per Maslows
need hierarchy in correct order :
(A) Social needsSafety needs
Esteem needsPsychological
needs
(B) Safety needsEsteem needsSelf
actualisation
needs
Psychological needs
(C) Psychological needsSocial
needsEsteem needsSelf
actualisation needs
(D) Social needsPsychological
needsEsteem needsSelf
actualisation needs

24.

25.

13

gs lk[kh la ? kVu
O;oLFkkidkps dk;Z vkgs(A) lYyk o ikBc ns.;klkBh fo'ks"k rkaf=d
Kkukpk@dkS'kY;kpk okij
(B) lkoZ t fud fda o k uk uQk uk rks V k
la?kVuse/;s O;oLFkkid Eg.kwu dke
dj.ks
(C) fDy"V cgq d k;kZ R ed foHkkxka P ;k
dk;kZlkBh tckcnkj vl.ks
(D) eqyHkwr oLrw o lsokaP;k mRiknukr izR;{k
;ksxnku
O;oLFkkiu izf;srhy pkj egRokph dk;sZ %
(A) fu;kstu] fu;a=.k] la?kVu vkf.k usr`Ro
(B) fu;ks t u]
le;lkjh.kh@rkfydk]
vankti=d] fu.kZ; ?ks.ks
(C) fu;kstu] izksRlkgu] funsZ'ku vkf.k dk;Z
ewY;kadu
(D) le;lkjh.kh@rkfydk] dYiuk fufeZrh]
fu;a=.k vkf.k la?kVu
eWLyksP;k xjtka&lanHkkZrhy flkarke/khy
xjtk ;ksX; ekus fygk %
(A) lkekftd xjtklq j f{krrkfo"k;d
xjtkvkRelUekukfo"k;d xjtk
ekul'kkL=h; xjtk
(B) lq j f{krrkfo"k;d
xjtk
vkRelUekukfo"k;d
xjtk
vkReiz d Vhdj.kkfo"k;d xjtk
ekul'kkL=h; xjtk
(C) ekul'kkL=h;
xjtklkekftd
xjtkvkRelUekukfo"k;d xjtk
vkReizdVhdj.kkfo"k;d xjtk
(D) lkekftd
xjtkekul'kkL=h;
xjtkvkRelUekukfo"k;d xjtk
vkReizdVhdj.kkfo"k;d xjtk
[P.T.O.

DEC - 50313/III
26. The term marketing refers to :

26.

^foi.ku* gh ladYiuk d'kk'kh lacaf/kr

vkgs \

(A) New product concepts and

improvements
(B) Advertising and promotion

(A)

uomRiknu ladYiuk o lq/kkj.kk

(B)

tkfgjkr lao/kZu@dk;Zs

(C)

xzkgd ewY; vkf.k lek/kku ;koj Hkj

activities
(C) A philosophy that stresses

ns.kkjs rRoKku

customer value and satisfaction

(D)

(D) Planning sales campaign

27. The

term

marketing

27.

mix

fo; eksghesps fu;kstu

foi.ku feJ gh ladYiuk iq<hy ckchaps o.kZu

describes :

djrs \

(A) A composite analysis of all

(A)

laLFksP;k varxZr rlsp ckg i;kZoj.kk'kh

lacaf/kr ?kVdkaps la;qDr fo'ys"k.k

environmental factors inside

and outside the firm

(B)

(B) A series of business decisions

mRiknu fohyk lgk;Hkwr Bj.kk;k

O;kolkf;d fu.kZ;kaph J`a[kyk

that aid in selling a product

(C)
(C) A relationship between a firms

la L Fks p h foi.kufo"k;d 'kDrhLFks

vkf.k frP;k O;kolkf;d derjrk ;krhy

marketing strengths and its

lac/a k

business weaknesses
(D)

(D) A blending of four strategic

pkj O;wgjpukRed ?kVdkaps fof'k"V

elements to satisfy specific

y{;ds a f r cktkjis B s p s lek/kku

target markets

dj.;k;ksX; feJ.k
14

DEC - 50313/III
28. Why do business spend a large

28.

amount on advertising and

promotion when the product is in its

,[kkns mRiknu iz o s ' k voLFks r vlrka u k

O;olk;k}kjs tkfgjkr o lao/kZufo"k;d xfr&
fo/khaoj tkLr jDde dka [kpZ dsyh tkrs \

introduction stage ?
(A)

dkj.k ;k dkyko/khr mRiknu vrh'k;

ykHknk;d fLFkrhr vlrs

(B) To ensure customers have the

(B)

correct information about the

product

xzkgdkauk mRiknukckcr ;ksX; ekfgrh

vlY;kph [kk=h dj.;kdjhrk

(C)

mRiknu thoupkP;k brj voLFkkae/;s

tkfgjkrhoj ds y k tk.kkjk [kpZ
okpfo.;kP;k ms'kkus

(D)

uohu mRiknukcy laHkkO; xzkgdkauk

ekfgrh izkIr Ogkoh ;k dfjrk

(A) Because that is the time when

the product is very profitable

(C) So that it can save the money

for advertising at all the other
stages of the life cycle
(D) To ensure that potential
customers become aware of the
29.

new product
29. The concept of Marketing Myopia

^^cktkjisB vnwjn`"Vh** gh ladYiuk ;kauh

izpfyr dsyh %

was introduced by :

(A)

b- ts- eWdkFkhZ

(A) E.J. McCarthy

(B)

fFkvksMksj ysOghV

(C)

fQyhi dksVyj

(D)

MCY;w- ts- LVVu

(B) Theodore Levitt

(C) Philip Kotler
(D) W.J. Stanton

30.

30. Which one of the following is an

example of non-store retailing ?

vlaxzghr fdjdks fohps iq<hyiSdh ;ksX;

mnkgj.k dks.krs \
(A)

e;kZfnr js[kk HkkaMkj

(B)

fo'kky xzkgd HkkaMkj

(C) Tele Marketing

(C)

nwj/ouh foi.ku

(D) Discount stores

(D)

loyr HkkaMkj

(A) Limited Line stores

(B) Super Markets

15

[P.T.O.

DEC - 50313/III
31. Which of the following is not an

31.

assumption of the MM theory for

[kkyhyiSdh dks.krs x`ghrd ykHkka'kkP;k

vlaca/krsP;k MM flkark'kh fuxfMr ukgh \

irrelevance of dividends ?
(A)

vfoosdh xaqro.kwdnkj

(B)

HkkaMoyh ykHk o ykHkka'kklanHkkZrhy

(A) Irrational investors

(B) No tax discrimination on capital

djHksnkHksn nqtkHkko

gains and dividends

(C) No transaction costs
(D) No flotation costs
32.

32. The only viable goal of financial

(C)

O;ogkj ifjO;; ukgh

(D)

mHkkj.kh ifjO;; ukgh

fofk; O;oLFkkiukps ,deso O;ogk;Z mf"V

management is ........................... .

Eg.kts ------------------------------ -

(A) Profit maximization

(A)

egke uQk

(B) Wealth maximization

(B)

egke laiRrh

(C) Sales maximization

(C)

egke foh

(D) Assets maximization

(D)

egke ftanxh

33. According to ............................., cost of

33. ------------------------------- P;k

capital is the minimum required

ers HkkaMoy ifjO;;

Eg.kts mRiUukpk fdeku ijrkok fdaok HkkaMoyh

rate of earnings or the cut-off rate

[kpkZpk egke nj gks;-

of capital expenditure.

(A)

gaV] fofYy;e o MksukYMlu

(B) James C Van Horne

(B)

tsEl lh oWu gkWuZ

(C) Soloman Ezra

(C)

lksykseu bljk

(D) Hampton, John

(D)

gsEiVu tkWu

(A) Hunt, William and Donaldson

16

DEC - 50313/III

termed as ......................... .

vkdfLed [kpZ Hkkxfo.;klkBh fdaok jks[k

jdesph ekx.kh iw.kZ dj.;klkBh vk/kkj
Eg.kwu jks[k fdaok jks[kln`'; to ckx.;kP;k
gsry
w k ----------------------------- Eg.krkr-

(A) Precautionary motive

(A)

[kcjnkjhpk gsrw

(B) Transaction motive

(B)

O;ogkj gsrw

(C) Speculative motive

(C)

ifjdYiuk gsrw

(D)

HkjikbZ gsrw

34.

34. A motive for holding cash/nearcash

as

cushion

to

meet

contingencies/demand for cash, is

(D) Compensating motive

35.

35. The data requirement for ....................

are after tax cash outflows and cash
inflows.
(A) Cash flow statement
(B) Fund flow statement

dji'pkr jks[k fuxZeu o jks[k varxZeu gh

--------------------------- yk vko';d vl.kkjh
ekfgrh gks;(A)

jks[k izokg fooj.k

(B)

fu/kh izokg fooj.k

(C)

HkkaMoyh vankti=d

(D)

yofpd vankti=d

(C) Capital budgeting

(D) Flexible budgeting
36.
36. Job analysis can be performed in all
of the following ways, except :

iq<hy ekxkiSdh dks.krk ekxZ oxqu dk;Z

ewY;kadu dsys tk 'kdrs \
(A)

uksdjh lksMwu tk.kk;k deZpk;kaP;k

eqyk[krh

(B)

uksan oghps fo'ys"k.k

(C)

rkfldk rRokuqlkj dk;Zjr deZpk;kaps

fujh{k.k

(D)

deZ p k;ka u k fof'k"V dk;Z djrka u k

dks . krh fofo/k dkes (dkefxjh)
djko;kph ;kckcr dk;Zlwph ns.ks

(A) Interviews conducted with

departing employees
(B) Analysing log books
(C) Observing hourly workers
(D) Giving workers checklist to
indicate which tasks on the list
are performed during the job
17

[P.T.O.

DEC - 50313/III
37.

37. Under the Factories Act no worker

fuekZ.kh (dkj[kkuk) dk;|kuqlkj dks.kR;kgh

is permitted to work for more than

dkexkjkyk njfno'kh ---------------------------------

............................ hours in a day.

rklkais{kk tkLr dke dj.;kph ijokuxh

ulrs-

(A) 8
(B) 9

(A)

(B)

(C)

10

(D)

24

(C) 10
(D) 24
38. Which method of performance
38.

appraisal makes use of critical

Js.khps ewY;ekiu izeki fu/kkZfjr dj.;klkBh

dk;Z ewY;kadukP;k dks.kR;k irhr ispkRed

incidents to prepare rating scales ?

?kVukapk mi;ksx dsyk tkrks \

(A) Assessment centre

(B) Peer appraisal
(C) Self appraisal
(D) BARS
39. A progressive system of discipline

39.

(A)

ewY;ekiu dsa

(B)

lgdk;k}kjs ewY;ekiu

(C)

Lo;a ewY;ekiu

(D)

cklZ

(BARS)

f'kLrhP;k izxrh'khy irhr gs lekfo"V gksr

does not include this :

ukgh %

(A) Warning

(A)

rkfdn

(B) Discharge

(B)

eqDrkrk

(C) Slowdown

(C)

eanxfr

(D) Suspension

(D)

fuyacu

18

DEC - 50313/III
40. Who introduced the concept of

40.

xq.kokk orqZkph ladYiuk Hkkjrkr dq.kh

quality circles in India ?

vk.kyh \

(A) P.V. Rao

(A)

ih-Ogh- jko

(B) Udai Pareek

(B)

mn; ikjh[k

(C) Dharani P. Sinha

(C)

/kj.kh ih- flUgk

(D) S.R. Udpa

(D)

,l-vkj- mMik

41. Which one of the following is likely

41.

iz f rdw y 'kks / ku'ks " kkoj ekr dj.;klkBh

to help in remedying an adverse

[kkyhyiS d h dks . krh mik;;ks t uk ;ks X ;

balance of payment ?

vkgs \

(A) Revaluation of currency

(A)

eqsps iqueZqY;kadu

(B) Devaluation of currency

(B)

eqsps voewY;u

(C) Reduction in income taxes

(C)

vk;djkr dikr

(D) Reduction in excise duty

(D)

vcdkjh 'kqYdkr dikr

42. Balance of payment is an application

42.

'kks/ku'ks"k gs ----------------------------- ;k rokps

of ................................ .

mi;kstu vkgs-

(A) Single entry book-keeping

(A)

,duksan iqLrikyu irh

(B) Double entry book-keeping

(B)

f}uksan iqLrikyu irh

(C) Either (A) or (B)

(C) (A)

fdaok

(B)

iSdh ,d

(D) Neither (A) nor (B)

(D) (A)

fdaok

(B)

ukgh

19

[P.T.O.

DEC - 50313/III
43. Absolute Cost Advantage Theory

43.

fujadq'k ifjO;; ykHk flkarkph dYiuk

------------------------------ ;kauh fnyh-

was propounded by ....................... .

(A) Adam Smith

(A)

vWMe fLeFk

(B)

fjdkMksZ

(C)

ekYFk~l

(D)

ek'kZy

(B) Ricardo
(C) Malthus
(D) Marshall
44. Globalisation of financial services is
being promoted by :

44.

fokh; lsokaps tkxfrdhdj.k ------------------ }kjs

(A) World Trade Organisation

izofrZr dsys tkrs-

(B) International

(A)

tkxfrd O;kikj la?kVuk

(B)

vkarjjk"Vh; fokh; egkeaM

(C)

tkxfrd iqujZpuk o fodkl vf/kdks"k

(D)

vkarjjk"Vh; uk.ksfu/kh

Finance

Corporation
(C) International
Reconstruction

Bank

for
and

Development
(D) International Monetary Fund

45. EXIM(,fD>e)

45. In which year was the EXIM Bank

o"khZ >kyh \

established ?
(A) 1983
(A) 1983
(B) 1984

(B) 1984
(C) 1982

(C) 1982

(D) 1985

(D) 1985
20

cdsph LFkkiuk dks.kR;k

DEC - 50313/III
46. Comparative

cost

advantage

46.

vkarjjk"Vh; O;kikjkr rqyukRed ykHkkpk

proposition in international trade

flkar --------------------------- ;ka u h eka M yk

was propounded by :

vkgs-

(A) Adam Smith

(A)

vWMe fLeFk

(B) D. Ricardo

(B)

MsfOgM fjdkMksZ

(C) J.A. Frankel

(C)

ts-,- dsy

(D) J.M. Fleming

(D)

ts-,e- ysfeax

47. The item labelled interest, profit

47.

O;kt] uQk vkf.k ykHkka ' k ;k la K k

included

vl.kk;k ?kVdkaph izfo"Vh O;kikj 'kks/ku&

in Balance of Payments as an entry

'ks"kkP;k lanHkkZr ------------------------------ ys[;kr

of ........................ .

dsyh tkrs-

(A) Capital Account

(A)

HkkaMoyh ys[kk

(B) Financial Account

(B)

fokh; ys[kk

(C) Current Account Visibles

(C)

n`"; pkyw ys[kk

(D) Current Account invisibles

(D)

vn`"; pkyw ys[kk

and

dividends

is

48. Which of the following is not an

48.

iq<hyiSdh dks.krh laLFkk vkarjjk"Vh; fokh;

international financial institution ?

laLFkk ukgh \

(A) UNESCO

(A)

;qusLdks

(B) IMF

(B)

vkarjjk"Vh; uk.ksfu/kh

(C) IDA

(C)

vkarjjk"Vh; fodkl laLFkk

(D) IBRD

(D)

vkarjjk"Vh; iqujZpuk o fokh; vf/kdks"k

21

[P.T.O.

DEC - 50313/III
49.

49. When one country has lower

opportunity cost of producing a good
or service than others it is ........... .
(A) Comparative advantage
(B) Competitive advantage

ts a O gk ,[kk|k ns ' kkyk nq l ;k ns ' kkP;k

rqyusr oLrq fdaok lsok fufeZrhlkBh la/kh
ijhO;;kpk ykHk ?ks r k ;s r ks rs a O gk R;kl
-------------------- Eg.krkr(A)

rqyukRed Qk;nk

(B)

Li/kkZRed Qk;nk

(C)

ifjfLFkrhpk Qk;nk

(D)

/kksj.kkpk Qk;nk

(C) Advantage of situation

(D) Policy advantage
50. A ban on trade in a particular
50.

commodity with a particular country

is called .............................. .
(A) Protection
(B) Embargo
(C) Dumping
(D) Trade treaty
51. Which of the Accounting Standard

,dk fof'k"V ns'kk'kh] fof'k"V mRiknukP;k

lanHkkZr izfrca/k ?kky.;kP;k 'kkldh; /kksj.kkl
------------------------------- Eg.krkr(A)

laj{k.k

(B)

O;kikj rgdwch

(C)

voiaqtu

(D)

O;kikj rg

Standard in 2003 by ICAI ?

[kkyhyiSdh dks.krs ys[kkadu ekud (AS)

bULVhVwV vkWQ pkVZMZ vdkmUVVl~ vkWQ
bafM;kus ekxs ?ksu nql;k ys[kkadu ekudkr
2003 o"khZ lekfo"V dsys vkgs \

(A) AS 11

(A) AS 11

(B) AS 8

(B) AS 8

(C) AS 7

(C) AS 7

(D) AS 3

(D) AS 3

51.

(AS) has been withdrawn and

merged with another Accounting

22

DEC - 50313/III

of :

^lkekftd ys[kkadu* gs [kkyhyiSdh dks.kR;k

ckchps ekstekiu o izdVhdj.kk'kh laca/khr
vkgs \

(A) Efforts to abolish caste system

(A)

tkrh O;oLFksP;k mUewyukps iz;Ru

(B) Cost and benefits to the society

(B)

O;kolkf;d laLFksP;k dkedktkeqs

lektkr gks.kk;k ykHk vkf.k O;;

(C)

deZpkjh dY;k.kklkBh dsysys iz;Ru

(D)

jktdh; i{kkl ns.kxh

52. Social Accounting is concerned

52.

with the measurement and discloser

as a result of the activities of

the business enterprise
(C) Attempts to seek welfare of
employees

53.

(D) Donation to political parties

53. Exit Route of Venture capital is :

lkglh HkkaMoykrwu ckgsj iM.;kpk ekxZ

Eg.kts ---------------------- (A)

tursl Hkkxfoh

(A) Going public

(B)

dkedkt lq/kkj.kk

(B) Upgrading the activities

(C)

ok<ho xqaro.kwd

(C) Further investment

(D)

uokekxZ pks[kky.ks

(D) Diversion

hi-tech and high potential proposal

mPp tks[khe] mPp ra=Kku o mToy HkforO;

vl.kk;k izdYikr lkekU; Hkkxkph xqra o.kwdhl
-------------------- eg.krkr-

is known as :

(A)

e/kqj lkekU; Hkkx HkkaMoy

(A) Sweat equity capital

(B)

izFker%p fodys tk.kkjs lkekU; Hkkx

HkkaMoy

(C) Venture equity capital

(C)

lkglh lkekU; Hkkx HkkaMoy

(D) Promotor equity capital

(D)

izorZdkps lkekU; Hkkx HkkaMoy

54.

54. Equity investment in high risk,

(B) Maiden equity capital

23

[P.T.O.

DEC - 50313/III
55. The following estimations are given
by a firm for specific proposals :
Degree of

55.

Expected

Risk

,dk laLFksus fof'k"V izLrkokaoj [kkyhy vankt

orZoys vkgsr \
tks[khesps izek.k

visf{kr ijrkok

Return

vYi

24%

28%

e/;e vYi

28%

Medium

33%

e/;e

33%

Medium High

39%

e/;e mPp

39%

High

42%

mPp

42%

Low

24%

Medium Low

The firm has the following proposals

laLFksdMs [kkyhy izLrko vkgsr \

with it :
High Risk

Expected Rate

mPp tks[khe izLrko

of Return

izLrko v

39%

izLrko c

37%

Proposal
Proposal A

39%

Proposal B

37%

e/;e tksf[ke izLrko

Medium Risk Proposal

Proposal C

izLrko d

34%

34%

vYi tksf[ke izLrko

Low Risk Proposal

Proposal D

visf{kr ijrkok nj

izLrko M

22%

22%

ojhyiSdh dks.krk izLrko laLFksus fLodkjkoh \

Which of the above proposal can be

accepted by the firm ?

(A)

izdYi v

(B)

izdYi c

(C) Project C

(C)

izdYi d

(D) Project D

(D)

izdYi M

(A) Project A
(B) Project B

24

DEC - 50313/III
56. Which of the following is not a tool

56.

iq < hyiS d h dks . krs fo; la o /kZ u kps ra =

of sales promotion ?

ukgh \

(A) Sales contests

(A)

fo; Li/kkZ

(B) Point of purchase display

(B)

[kjsnh LFkkojhy izn'kZu

(C)

tulaidZ

(D)

HksVoLrw

(C) Public relation

(D) Free gifts
57. ................................. means charging

57.

fairly low price for high quality

fu"Bkoku miHkksDR;kauk ftad.;kP;k gsrwus

ntsZnkj oLrw deh fdaerhoj miyC/k d:u

offering to win loyal consumers.

ns.ks Eg.kts ----------------------------- -

(A) Value Pricing

(A)

ewY;kf/k"Bhr fdaer

(B)

vkdyu ;ksX; fdaer

(C)

vf/kifjO;; fdaer

(D)

y{;kf/k"Bhr ijrkok fdaer

(B) Perceived Pricing

(C) Make-up Pricing
(D) Target-return Pricing
58. Which one of the following is not
58.

related to business ethics ?

iq<hyiSdh dks.krh ckc O;kolkf;d furh'kh

lacfa /kr ukgh \

(A) Social responsibility of business

(B) Environmental ethics
(C) Development of Organisational
culture
(D) Ecological consciousness
25

(A)

O;olk;kps lkekftd nkf;Ro

(B)

i;kZoj.kh; furh

(C)

la?kVu laLrhps fodlu

(D)

Hkw&'kkfL=; ltxrk
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DEC - 50313/III
59. ............................. is quoted as saying

59.

^^iz R ;s d >.k gk dkghrjh fodw u p txr

that everyone lives by selling

vlrks** gs fo/kku ----------------------------- ;kaps

something.

vkgs-

(A) Bill Gates

(A)

fcy xsVl~

(B)

jkWcVZ ywbZl fLVOgulu

(C)

vkWFkZj feyj

(D)

gsUjh QksMZ

(B) Robert Louis Stevenson

(C) Arthur Miller
(D) Henry Ford
60. The way in which the product is
developed to meet the customers

60.

xzkgdkP;k xjtk iw.kZ dj.;klkBh ,[kkns

need refers to :

mRiknu T;k izdkjs miyC/k d:u fnys tkrs

(A) New product concept and

R;kl %

improvements

(A)

uohu mRiknu ladYiuk o lq/kkj.kk

(B)

foh

(C)

tkfgjkr vkf.k fo; o`h f;k

(D)

LFkku o forj.k f;k

(B) Selling
(C) Advertising and promotion
(D) Place

and

distribution

activities
61. .............................. is a method of

61.

deZpk;kus dsysY;k dkekps la[;kRed o

evaluation of quantitative and

xq.kkRed ewY;ekiu dj.;kph irh Eg.kts

qualitative aspects of work done by

------------------------------- gks;-

the employee.
(A)

xq.kekiu (xq.kokk x.ku)

(B)

xq.kokk ewY;ekiu

(C) Performance appraisal

(C)

dkefxjh ewY;ekiu

(D) Work appraisal

(D)

dk;Z ewY;ekiu

(A) Merit rating

(B) Quality assessment

26

DEC - 50313/III
62. Off the job tranining does not

62.

dk;ZLFkkckgsjhy izf'k{k.kkr varHkwZr gksr

include :

ukgh %

(A) Role Playing

(A)

Hkwfedk oBfo.ks

(B) Lecture Method

(B)

O;k[;ku irh

(C)

ekxZn'kZu (dksfpax)

(D)

ifj"kn fdaok ppkZ

(C) Coaching
(D) Conference or discussion
63. Which one of the following is not the

63.

purpose of exit interview ?

[kkyhyiSdh dks.krk cfgxZr eqyk[krhpk gsrw

fdaok ms'k ukgh \

(A) To try to uncover the real

(A)

deZpk;kus uksdjh lksM.;kekxps [kjs

reason behind the quitting by

dkj.k 'kks/k.ks
an employee
(B)
(B) To locate the probable reasons

'kks/k ?ks.ks

that contribute to turnover

(C) To

assure

the

(C)

departing

vk'oLr dj.ks

benefits
facilitate

lks M w u tk.kk;k deZ p k;kyk R;kps

vf/kdkj o fe.kkjs Qk;ns ;kcy

employee of his rights and

(D) To

myk<kyh ekxhy la H kkO; dkj.kka p k

the

(D)

quick

deZpk;kyk rRijrsus dk<wu Vkd.;kph

izf;k lqyHk dj.ks

termination of an employee
27

[P.T.O.

DEC - 50313/III
64.

64. Match the pairs :

tksMk tqok %
lwph

List I

(i)

mRikndrk

(ii) Employee welfare

(ii)

deZpkjh dY;k.k

(iii) Trend analysis

(iii)

fLFkR;arj izo`kh fo'ys"k.k

(iv) Assessment centre

(iv)

ewY;ekiu dsa

(i)

Productivity

lwph

List II
(a) Technique that evaluates

(a)

deZpk;kaph lwIr {kerk ewY;ekiu

ra=

(b)

dkexkjka p s thoueku tx.;k;ks X ;

cufo.;kps iz;Ru

(c)

O;olk; laLFksP;k Hkwrdkyhu jkstxkj

xjtkaP;k vk/kkjs Hkfo";dkyhu xjtkapk
vankt dj.;kps ra=

(d)

fufo"Vh&mf"Vh vuqikr

employee potential
(b) Efforts to make life worth living
for workmen
(c) Study of firms past employment
needs to predict future needs
(d) Ratio of inputs to output
Consider the factors given in List I

II

order of option :

lwph I vkf.k lwph II e/khy ?kVd fopkjkr

?ksowu lq;ksX; i;kZ;e fuoMk %

Codes :

ladsr %

and List II and select appropriate

(i)

(ii)

(iii) (iv)

(b)

(A) (a)

(c)

(d)

(b)

(c)

(d)

(B) (b)

(a)

(c)

(d)

(d)

(b)

(a)

(C) (c)

(d)

(b)

(a)

(b)

(c)

(a)

(D) (d) (b)

(c)

(a)

(i)

(ii)

(iii) (iv)

(A) (a)

(c)

(d)

(B) (b)

(a)

(C) (c)
(D) (d)

28

DEC - 50313/III
65. The

most

common

65.

activities

euq";c fu;kstuk varxZr dsY;k tk.kk;k

performed by HR which are

lokZ r lkekU; xrhfo/kha i S d h dks . kR;k

outsourced, are :

xrhfo/kh cghxZr ksrkaekQZr iw.kZ dsY;k

tkrkr-

(A) Recruitment and selection

(A)

Hkjrh o fu;qDrh

(B)

O;kolkf;d vkjksX;] ixkj iqfLrdk]

(B) Occupational health, payroll,

pensions and training

fuo`kh osru vkf.k izf'k{k.k

(C) Human Resource Planning
(C)

euq";c fu;kstu

(D)

eqY;kadu dsas

(D) Assessment Centres

66. Which of the following is not the
66.

iq<hyiSdh dks.krs tkxfrd O;kikj la?kVusps

function of WTO ?

dk;Z ukgh \
(A) To facilitate multilateral trade
(A)
agreement
(B) To

provide

cgq f o/k O;kikj djkjkyk lgk;

dj.ks

forum

for

(B)

negotiation

okVk?kkVhlkBh O;klihB miyC/k d:u

ns.ks

(C) To administer trade policy

(C)

review mechanism

O;kikjh /kksj.kkapk vk<kok ?ks.kk;k ;a=.ksps

fu;eu dj.ks

(D) To promote global economic

(D)

stability

tkxfrd vkfFkZ d LFkS ; kZ p s iz o rZ u

dj.ks

29

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DEC - 50313/III
67. ............................... is defined as

67.

fons'kh oLrwP;k iqjoBkP;k ksrkyk LFkkfud

substitution of domestic source of

vFkok ns'kh oLrwapk iqjoBk ksr fuekZ.k dj.ks

supply for foreign source of supply.

Eg.kts ---------------------------- -

(A) Export substitution

(A)

fu;kZr i;kZ;hdj.k

(B) Import substitution

(B)

vk;kr i;kZ;hdj.k

(C) Commodity substitution

(C)

oLrq i;kZ;hdj.k

(D) Trade substitution

(D)

O;kikj i;kZ;hdj.k

68. Which of the following is not the

68.

mode of foreign direct investment ?

iq<hyiSdh dks.krk ^FksV fons'kh xqaro.kwdhpk*

izdkj ukgh \

(A) Wholly owned subsidiary

(B) Joint venture

(C) Franchisee

(D) Acquisition
30

(A)

laiw.kZi.ks ekydhph midaiuh

(B)

la;qDr lkgl

(C)

aspk;>h

(D)

laiknu

DEC - 50313/III
69. Match the pairs and select the
correct answer from the codes given
below :

69.

lwph

List I
(a) Multinational Corporation
(b) Subsidiary
(c)

tksMk tqok vkf.k [kkyh fnysY;k lafgrsrwu

;ksX; mRrj fuoMk %

Associate

(a)

cgqjk"Vh; egkeaM

(b)

nq;e daiuh

(c)

lgk;d

(d)

fons'kh layXurk

(d) Foreign Affiliate

lwph

List II

II

(i)

;teku ns ' kka r uks a n .khr >kys y h

o 50% is { kk vf/kd ernkukpk
vf/kdkj vl.kkjs izeaM

(ii)

;teku ns'kkr dk;Zjr vl.kkjh daiuh

T;ke/;s xaqro.kwdnkjkatoy 10% is{kk
vf/kd ernkukpk vf/kdkj vkgs

(iii)

(iv) Corporate
enterprises
comprising of parent company
and its foreign affiliate

nq l ;k ns ' kkpk jfgoklh vl.kkjk

xq a r o.kw d nkj T;kpk da i uhP;k
O;oLFkkiukr dk;eLo:ih fgr&
laca/k vkgs

(iv)

iSk`d daiuh o frps fons'kh lgk;d

;kapk leqPp; vl.kkjs egkeaM

Codes :

ladsr %

(i)

Incorporated company in the

host country which holds more
than 50% voting power

(ii) Enterprise in the host country

in which investor owns at least
10% of the voting power
(iii) Investor who is resident of
another country and has lasting
interest in the management

(a)

(b)

(c)

(a)

(d)

(b)

(c)

(d)
(iii)

(A) (iv) (i)

(ii) (iii)

(A) (iv) (i)

(ii)

(B) (i)

(iii) (iv)

(B) (i)

(iii) (iv)

(ii) (i)

(C) (iii) (iv)

(ii)

(C) (iii) (iv)

(D) (i)

(iii) (ii) (iv)

(D) (i)
31

(ii)

(ii)

(iii) (ii)

(i)
(iv)
[P.T.O.

DEC - 50313/III
70. When a change in demand and
supply

alters,

the

70.

basic

tsaOgk ekx.kh vkf.k iqjoBkrhy cnykeqs

fons'kkr izkIr dsysys mRiUu vFkok dsysyk

circumstances under which earned

[kpZ ;ke/ks ewyHkwr cny ?kMwu ;srkr] R;kl

or spent abroad is called ........... .

---------------------------- Eg.krkr-

(A) Structural disequilibrium

(A)

lajpukRed vlarqyu

(B)

rkaf=d vlarqyu

(C)

nh?kZdkyhu vlarqyu

(D)

pkdkj vlarqyu

(B) Technological disequilibrium

(C) Secular disequilibrium
(D) Cyclical disequilibrium
71. Which of the following income from
land situated in India is an

71.

agricultural income exempt from

Hkkjrh; 'ksrhiklwu fekysys iq<hyiSdh dks.krs

mRiUu vk;dj dk;|kP;k n`"Vhus dj ekQ

income tax ?

vkgs \
(A) Income from Brick Making
(B) Prize

from

Govt.

of

Maharashtra on account of

(A)

ohVk cufo.;kiklwu mRiUu

(B)

egkjk"V 'kklukdMwu /kkU;kps vf/kd

higher yield of crop

mRiknu ?ksrY;kcy fekysys c{khl

(C) Dividend from a company

(C)

engaged in agriculture

'ksrh dj.;k;k daiuhdMwu fe.kkjk

ykHkka'k

(D) Compensation received from

(D)

insurance company for loss of

iqjkeqs /kkU;kps uqdlkuhcy foek daiuh&

dMwu fe.kkjh uqdlku HkjikbZ

crop due to flood

32

DEC - 50313/III
72. The maximum amount on which

72.

dj vkdkj.kh o"kZ 2012&13 P;k lanHkkZr

income tax is not chargeable for

uksna .khr Hkkxhnkjh laLFksyk vk;eqDr mRiUukph

A.Y. 2012-13 in case of Registered

e;kZnk iq<hy ,d vkgs %

Partnership Firm is :
(A) `

3]00]000

(B) `

2]00]000 iqLrdh u;krhy

(C) `

1]50]000 fdaok iqLrdh u;kP;k

(A) ` 3,00,000
(B) ` 2,00,000 of Book profit
(C) ` 1,50,000 or ` 90% of book
90%

;kiSdh ts tkLr vlsy rs

profit whichever is more

(D) `

fujad

(D) ` Nil
73.

dj vkdkjkph o"kZ 2012&13 lkBh [kkyhyiSdh

73. Education cess is leviable for A.Y.

dks.kkl f'k{k.k midj ykxrks \

2012-13 in case of :

(A)

O;Drh vkf.k la;qDr fganq dqVaqc

(B) Educational institutions only

(B)

QDr f'k{k.k laLFkk

(C) All assessees

(C)

loZ djnkrs

(D) Recognised universities

(D)

ekU;rkizkIr fonkihBs

(A) Individual and HUF

33

[P.T.O.

DEC - 50313/III

attained age of :

vk;dj dk;|kUo;s ofj"B ukxfjd Eg.kts

T;kus ---------------------------- o;kaph e;kZnk
xkByh vkgs-

(A) 60 years

(A)

60 o"kZ

(B) 62 years

(B)

62 o"kZ

(C) 70 years

(C)

70 o"kZ

(D) 65 years

(D)

65 o"kZ

74. Senior citizen as per Income Tax

74.

Act means a person who have

75. A Ltd. has incurred for expenditure

75.

on in house research related to

business during P.Y. 2011-12.

O;olk;k'kh la c a / khr vlys Y ;k va r xZ r

la'kks/kukoj A Ltd. us iwoZ o"kZ 2011&12
e/;s iq<hyizek.ks [kpZ dsyk vkgs-

`
Land for R&D Building

la'kks/ku o fodkl bekjrhph tehu 50]00]000

50,00,000

Building constructed

1,00,00,000

bekjrhps cka/kdke

1]00]00]000

Machinery

2,00,00,000

;a= lkeqxzh

2]00]00]000

Total

3,50,00,000

3]50]00]000

What will be amount of deduction

Act, 1961 for A.Y. 2012-13 ?

vk;dj dk;nk] 1961 rhy dye 35(2AB)

uqlkj dj vkdkj.kh o"kZ 2012&13 lkBh
daiuhyk fdrh otkoV fesy \

(A) ` 35,00,000

(A) ` 35,00,000

(B) ` 7,00,00,000

(B) ` 7,00,00,000

(C) ` 6,00,00,000

(C) ` 6,00,00,000

(D) ` 4,50,00,000

(D) ` 4,50,00,000

available u/s 35(2AB) of Income Tax

34

DEC - 50313/III
ROUGH WORK

35

[P.T.O.

DEC - 50313/III
ROUGH WORK

36