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ACCOUNTANT

SAMPLE PAPER ACCOUNTANT

ENGLISH
Complete the sentences by choosing the most
appropriate option, from the given lettered
choices (A to D) below each.
1. You must stick _________ your views.
A.
B.
C.
D.

for
to
in
from

2. The first engine ______ heat to drive a machine was the steam
engine.
A.
B.
C.
D.

made use of
to make use of
of using
of making use

Five lettered pairs (A to E) follow a related pair of

words given in capitals. Select the lettered pair
that best expresses a relationship similar to that
expressed in the original pair in capitals.
3. PAGE: BOOK::
A.
B.
C.
D.

sailors: crew
petal: flower
leaf: stalk
singers: chorus

Choose the lettered word or phrase that is most

nearly opposite in meaning to the word in capital
letters.
4. PUBLIC:
A.
B.
C.
D.

civic
private
republic
long

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Choose the word most similar in meaning to the

capitalized ones.
5. STIPEND:
A.
B.
C.
D.

bonus
commission
gift
salary

Questions 6-7 are based on the following

passage.
Machines deprive us of two things which are certainly important
ingredients of human happiness, namely, spontaneity and variety.
Machines have their own pace and their demands, a man who has a
costly plant must keep it working. The great trouble with machines,
from the point of view of emotions, is its automation.
6. In the above passage "deprive" means
A.
B.
C.
D.

distract
take away from
deride
vest with

7. The trouble with machines is

A.
B.
C.
D.

their spontaneity
their emotions
their automation
all of the above

SAMPLE PAPER ACCOUNTANT

ANALYTICAL REASONING
Questions 8-10
In Bahria Town, six houses R, S, W, X, Y and Z, are to be colored with
different colors. Adjacent houses cannot be colored with the same
color. The only houses adjacent to each other are as follows:
R, S, X and Y are each adjacent to W.
X is adjacent to Y.
R and S are each adjacent to Z.
8. Which of the following is a pair of houses that must be colored in
different color from each other?
A.
B.
C.
D.

Y and Z
R and X
S and X
S and Z

9. If X is colored in the same color as Z, then it must be true that

A.
B.
C.
D.

W is colored in a different color from any other house

R is colored in the same color as Y
S is colored in the same color as X
X is colored in the same color as Y

10.Which of the following houses can be colored in the same color as

W?
A.
B.
C.
D.

S
X
Y
Z

Amir said, "All lemons I have tasted are sour; therefore, all lemons
are sour."
11.Which one of the following most closely parallels the logic of the
above statement?
A.
B.
C.
D.

My income has increased each year for the past four

years; therefore, it will increase again next year.
I sped to work every day last week and I did not get a
ticket; therefore, they do not give tickets for speeding
around here anymore.
All rubies are red. This gem is green; therefore, it is not a
ruby.
Every student I had in school was selfish; therefore, all
students are selfish.

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12.Find out the odd one out

A.
B.
C.
D.

Doctor
Pharmacist
Hospital
Nurse

13.Complete the series: D, F, H, J, ______.

A.
B.
C.
D.
E.

K
L
M
N
I

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GENERAL KNOWLEDGE
14.Everest is the worlds highest mountain, what is the name of the
second highest?
A.
B.
C.
D.

K2
Annapuma
Nanga Purbat
Tirch Mir

15.The capital of China is:

A.
B.
C.
D.

Shangai
Beijing
Xian
Tokyo

16.The brightest star in the sky is:

A.
B.
C.
D.

Alfa Centauri
Proxima Centauri
Sirius
Sun

17.Kohat Tunnel is in which province?

A.
B.
C.
D.

Punjab
Sindh
Baluchistan
Khyber Pakhtoon Khaw

18.Hazrat Baba Farid Ganj Shakar is buried in:

A.
B.
C.
D.

Multan
Lahore
Pakpattan
Okara

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SUBJECT
19.The types of supplementary grants include:
A.
B.
C.
D.

PSDP release, recurring budget and NIS

Token Supplementary Grant, technical supplementary
grant and regular supplementary grant
Token Supplementary Grant, PSDP release and regular
supplementary grant
PSDP release, technical supplementary grant and regular
supplementary grant

20.__________ is sanctioned to open and operate a new budget

head.
A.
B.
C.
D.

PSDP Release
Token Supplementary Grant
Technical Supplementary Grant
Regular Supplementary Grant

21.Which of the following types of grant involves an upward change

in the sanctioned budget grant?
A.
B.
C.
D.

PSDP Release
Token Supplementary Grant
Technical Supplementary Grant
Regular Supplementary Grant

22.__________ is the net amount at which an asset is shown in

accounting records.
A.
B.
C.
D.
E.

Double Entry Accounting

Balance Sheet
Cash basis accounting
Bookkeeping
Book Value

23.__________ is the listing of all ledger account balances after the

amounts have been changed to include the adjusting entries made
at the end of the period.
A.
B.
C.
D.

Adjusted Trial Balance

Auditing
Adjusting Entry
Accounting

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24.Financial Statements include:

A.
B.
C.
D.
E.

Profit & Loss Account

Balance Sheet
Cash Flow Statement
Notes to the Accounts
All of the above

25.Branch of accounting intended for users outside the business itself

is called
A.
B.
C.
D.
E.

Business management
Business accounting
Financial management
Financial accounting
Management accounting

26.Prime Costs include:

A.
B.
C.
D.

Direct Material & Direct Labor

Direct Material & Overheads
Direct Labor & Overheads
None of the above

27.Cost accounting information can be used for:

A.
B.
C.
D.

Budget control and evaluation

Determining standard costs and variances
Pricing and inventory valuation decisions
All of the above

28.Which of the following functions is/are managerial accounting

intended to facilitate?
A.
B.
C.
D.

Planning
Decision Making
Control
All of the above

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ANSWER KEY
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Right Choice
B
B
B
B
D
B
C
D
A
D
D
C
B
A
B
D
D
C
B
B
D
E
A
D
D
A
D
B