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Sr. No....0.?.q.

Question Booklet Series @
7O Minutes Roll No. :

lnstructions for Candidates :

1. Write your Roll Number in the space provided at the top ofthis page of Question Booklet and fill up the
necessary information in the spaces provided on the OMRAnswer Sheet.

2. OMRAnswer Sheet has an Original Copy and a Candidate's Copy glued beneath it at the top. While making
entries in the Original Copy, candidate should ensure that the two copies are aligned properly so that the
entries made in tG Originai Copy against each item are exactly copied in the Candidate's Copy.

3. All entries in the OMRAnswer Sheet, including answers to questions, are to be recorded in the Original Copy

4. Choose the correct / most appropriate response for each que.stion among the options A, B, C and D and
darken the circle of the appropriate response completely. The incomplete darkened circle is not correctly
read by the OMR Scanner and no complaint to this effect shall be entertained

5. Use only blue/black ball point pen to darken the circle of correct/most appropriate response. In no case
geVink pen or pencil should be used.

6. Do not darken more than one circle of options for any question. A question with more than one darkencd
response shall be considered wrong.

7 . There will be 'Negative Marking' for wrong answers. Each wrong answer will lead to the deduction of
0.25 marks from the total score ofthe candidate.

8. Only those candidates who would obtain positive score in Entrance Test Examination shall be eligible for
' 9. Do not make any stray mark on the OMR sheet.

10. Calculators and mobiles shall not be permitted inside the examination hall.

1 L Rough work, if any, should be done on the blank sheets provided with the question booklet.

I 2. OMRAnswer sheet must be handled carefully and it should not be folded or mutilated in which case it will not
be evaluated.

13. Ensure that your OMRAnswer Sheet has been signed by the Invigilator and the candidate himself/herself.

14. At the end of the examination, hand over the OMRAnswer Sheet to the invigilator who will first tear offthc
original OMR sheet in presence of the Candidate and hand over the Candidate's Copy to the candidate.

DAJ-11145-B I [Turn over


1. Method of calculating skewness which is based on If R3 is calculated

6. to be 0.9g how confident would
positions of quartiles and median in a distribution is you be in using the line of best fit for prediction?
called (A) The relationship is random and thus cannot be
(A) Gary's coefficient of skewness
(B) Sharma's coefficient of skewness

(C) Bowley's coefficient of skewness

(D) Jack Karl's coefficient of skewness

2. Which of the following terms best describes data 7. If Spearman's co-efficient of rank comelation is equal
that were'originallycollected at an earlier time by a to one, then
different person for a different purpose? (A) The rankings of the two variables totally agree
(A) Primary data (B) The rankings ofthe two variables partially agree
(B) Secondarydata (C) All the 'total variation, is ,explained' by the
(C) Experimental data regression line

(D) Field notes (D) The rankings of the two variables is totally
J. Ifhvo variables oppose each other, then the correlation different
willbe 8. The regression equation for predicting number of
(A) PositiveCorrelation speeding tickets (Y) from information about driver
(B) Zero Comelation age (X) is Y : -.065(X) + 6.57. How many tickets
(C) PerfectCorrelation would you predict for a twenty one -year-old?
(D) NegativeCorelation (A) s.20 (B) -s.27
4. Karl Pearson's coefficient of correlation method of (c) 6.s7 (D) 1.s7
measuring comelation is 9. Income received in India in previous year is taxable in
(A) Graphic the hands of
(B) Positional (A) Resident
(C) Mathematical
(B) Not-resident
(D) Both (A) & (B)
(C) Not ordinarily resident
5. Relationship between correlation coefficient and
(D) Allabove
coefficient of determination is that
10. The following is not taxable as income under the head
(A) Both are unrelated
(B) The coefficient of determination is the
coeffi cient of correIation squared
(A) Commission received by a full-time director

(C) The coefficient of determination is the square

(B) Remuneration received by a partner

root of the coefficient of correlation (C) Allowances received by an employee

(D) Both are equal (D) Free accommodation given to an employee

I l. An individual is said to be resident in India
in aprevious 16. Ifan assessee earns rent from a sub_tenant in respect
year (in which the February month
has29 days) if he
oftenanted property let out as a residence,
is in India in that year for a period or periods the said
rent is
in all to

(A) (A) Exempt under Secrion l0

182 days (B) 183 days
(C) (B) Taxable under the head incorne fiom
60 days (D) 150 days house
12. If the assesse property
is engaged in the business of growing
and manufacturing tea in India, the
agricultural income
(C) TaXable as business income, as the lettins
in that case shall be is a commercial activity
(A) of the income from such business
40o/.o (D) Taxable as income from other sources,
(B) 60yo of the income from such business the assessee is in the business of sublettins
(C) Marketvalue ofthe agricultural produce
properties on a regular basis
expenses on cultivation ofsuch produce 17. Under the head Business or profession, the method
(D) None of the above of accountingwhich an assessee can follow
shalr be
I 3. A person leaves India permanently on I 5_ I l_20 I 5.
(A) Mercanrile system only
assessrnent year for income earned
(B) Cash system only
tiil l5-r1-2015 in
this case shall be: (C) Mercantile or cash system only

(A) 2014-20rs (D) Hybrid system

(B) 20ts_2016
18. Gross Total Income is arrived after
(c) 2016-2017 (D) None of theAbove (A) Only adding Income under five heads of
14. Income
Incomes which accrue or arise outside
India but are (B) Adding Income under five heads of Income
received directly in India are taxable in
case of excluding losses
(A) Residentonly (C) Adding Income under five heads of Income,
(B) Both ordinarily resident and Not Ordinarily after applying clubbing provisions and
Resident adjustment of set off and carry forward
(C) Non-resident Iosses

(D) All the

(D) Adding Income under five heads of Income,
after applying clubbing provisions and
15. An assessee has borrowed money for purchase of a
adjustment of set off and carry forward
house & Interest is payable outside India. Such interest
losses and after allowing deduction
under section
80C to 80U
(A) Be allowed as deduction 19' Long term capitar ross can be set off from
which of
(B) Not to be allowed as deduction the following?

(C) Be allowed as deduction if the tax is

(A) Short term capital gain only

at source (B) Longterm capital gain only

(D) Be allowed as deduction in case

(C) Income from business or profession
(D) Income from salary
EE [Turn over
One of the following does not form part of gross 26. The legal definition of an 'unpaid seller'is given in
income which of the following sections of the Sale of Goods

(A) Interest Act, 1930?

(B) Royalties (A) Section 44 (B) Section 45

(C) Annuities (C) Section 47 (D) Section 48

(D) Gift, bequest and devices 27. In a promissory note, the amount of money payable

2t. In a contract not specif ing the time for performance' (A) Must b'e certain

the promissor can perform the contract (B) May be certain or uncertain
(A) Within..any time howsoever long it may be (C) Is usuallY uncertain

(B) Withintheshortesttime (D) None of the above

(C) Within a reasonable time 28. 'At sight' under section 21 ofthe Negotiable Instrument
(D) None of the above Act, 1881, means
22. A proposal when accePted becomes (A) On presentation
(A) Promise under section 2(b) (B) On demand
(B) Agreement under section 2(e) (C) On coming into vision
(C) Contract under section 2(h) (D) None of the above
(D) None of the above
29. What happens if a crossed cheque is presented for
23. A contract oflife insurance is a:
(A) Contract of lndemnitv
(A) It can be paid only through a collecting banker
(B) ContingentContract
(B) It cannot be Paid at all
(C) WaggeringAgreement
(C) It can be paid across the counter in another
(D) UncertainAgreement
La. The basis of quasi contractual obligation is the:
(D) None of the above
(A) Existence of a valid contract between the parties
30. Which of the following is not the clause of
(B) Existence of a voidable contract between the
Memorandum ofAssociation?

(C) Prevention ofunjust enrichment at the expense

(A) Subscription .(B) Capital

(C) Directors (D) Object

, ofothers
31. Powers, rights, remuneration, qualification and duties
(D) Provision contained in Section of the contract
ofdirectors are discussed clearly in
25. The Sale of Goods Act, was enforced on
(A) 1st day of MaY, 1930 (A) MemorandumofAssociation

(B) lstdayofJune,1930 (B) ArticlesofAssociation

(C) lst day of JulY, 1930 (C) ProsPectus

(D) None of above (D) None of the above

DAJ-11145-B 4
32. As per Companies Act 2013, a company can be 37. The Convention of Conservatism entails
wound up by a tribunal in the below mentioned (A) Anticipation offuture gains
circumstances: (B) Anticipation of future losses and gains
(A) When the company is unable to pay ifs debts (C) Anticipation of future losses
(B) If the company has by special resolution (D) None of the above
resolved that the company be wound up by the
38. Which of the following conventions requires a
company to diwlge all the material facts in the financial
(C) If the company has not filled its finarrcial statements for relevant stakeholders to make the
statements or annual returns for preceding 5 informed decisions?
conseculive financial years. (A) Convention of Consistency
(D) All ofthe above (B) ConventionofMateriality
The Accounting System followed by Not for profit
(C) Convention of Conservatism
organizations is
(D) None of the above
(A) Accrual System
39. Redeemable preference shares can be redeemed out
(B) Cash System
(C) Mercantile System
(A) The sale proceeds of the investments
(D) Non-profitary System
(B) The proceeds ofa fresh issue ofshares
J+. Businessman always see business running for an
(C) Share premium
indefinite period of time. This concept is referred to
(D) The proceeds ofissue ofdebentures
40. When amalgamation is in the nature of merger, the
(A) Accounting Period Concept
accounting method to be followed is
(B) Money Measurement Concept
(A) Equity Method
(C) Consistency
(D) Going Concern Concept
(B) Purchase Method

35. Assets are recorded at their original purchase price

(C) Pooling of Interest Method

according to the
(D) None of the above

(A) 41. Goodwill arising on amalgamation is to be

(B) HistoricalPrinciple
(A) Retained in the books of Transferee Company

(C) Cost Benefit Principle (B) Amortized to income on a systematic basis

(D) ConsistencyPrinciple normally over a five year period

36. Accounting for Employee Benefits is related to: (C) Adjusted against reserves or profit & loss

(A) AS-IO (B) AS - 12

account balance

(c) AS - 24 (D) AS - ls (D) Allofthe above

DAJ-11145-B f, [Turn over

42. is said to have taken place, when 47 . The degree of completion of work is determined by
the existing Company A takes over the business of comparing the work certified with
another existing Company B which is wound up. (A) Contract price
(A) Amalgamation (B) Work in progress
(B) ExternalReconstruction
(C) Cash received on contract
(C) Absorption
(D) Retentionmoney
(D) None of the above
48. Cost ofAbnormalWastage is calculated as:
+). Amalgamation between two or more companies takes
(A) Nonial output + Normal cost x Abnormal
place for the reasons like
Wastage in units
(A) Eliminatingcompetition
(B) Normal cost + Normal output x Abnorrnal
(B) Giiniirg economies of large scale operations
Wastage in units
(C) Improvingmanagerial effectiveness (C) Abnorm4l Wastage in units x Normal output
(D) All of the above + Normal cost
44. The amount of capitalwith which the company is (D) None of the above
registered with the Registrar of the Companies is
49. Cost of preparing drawings for the manufacture of a
called as
particular product is
(A) Authorized capital
(B) Share premium
(A) Cost of direct labour

(C) Issued capital (B) Cost of indirect labour

(D) Fixedcapital (C) Directexpenses/costs
45. Which ofthe following does NOT belong to the prime
(D) Indirectexpenses/costs
cost section?
Labour cost per product is Rs. 2/hr and tirne taken by
(A) Indirect materials

(B) Direct labour each product is 2 hr. The factory overhead is20Yo of
(C) Transport of raw materials the labour costs. The factory cost for 100 products if
(D) Rawmaterials material cost per product is Rs. 3, is.
46. Cost accounting is a specialized branch ofaccounting (A) Rs.700 (B) Rs.740
which deals with
(C) Rs.780 (D) Rs.820
(A) Collecting, recording, classi$ing, analyzing&
. )1. is known as "the father of
controlling of costs
(B) Collecting, classifying, processing, allocation scientifi c management."

and controlling of costs (A) FredrickW Taylor

(c) Collecting, classiffing, recording, planning and '(g) Henry Fayol
controlling of costs (C) Robert Owen
(D) Classi[ring, collecting, recording, allocation,
(D) MaxWeber
directing & controlling of costs

DAJ-11145-B 6

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52. .A "Strategic plan' is often referred to as 56. Target coaching, work'planning, mutual goal setting
(A) Longterm plan and performance objectives are all terms used to

(B) Shortterm plan

specify concept called

(c) (A) Behavioral rating approach

Both (A) & (B)
(B) Management by objectives
(D) None of above
(C) Combination method
53. Sofia works in one of seven research and development (D) Critical incident method
departments at General Automobile Corporation. This 57. Since the mode is the most frequently occurring data
would suggest that General Automobiles has a value, it
(A) r'unctionaf$frCture - (A) Can never be larger than the mean

(B) Divisionalstructure (B) Is always larger than the median

(C) Flat structure (C) Is alwityS laTgerthan the mean'

(D) None of the above answers is correct
(D) High degree of centralization 58. A numerical value used as a summary measure for a
54. The number of subordinates that a manager or sample, such as sample mean, is known as a
supervisor can directly control is referred to as (A) Populationparameter
(A) Communicating (B) Sample parameter \

(B) Coordinating (C) Sample statistic


(C) Span of control

(D) Population mean
59. Which ofthe following is not a measure of dispersion?
(D) Unityofcommand
(A) The range
55. Which of the following would be included in the
(B) The 50th percentile
"controlling function"? (C) The standard deviation
(A) Measuring results against corporate objectives (D) The variance
(B) Explbiningroutines 60. Standard deviation of first 50 natural numbers is
(C)' Setting standards (A) 4s.43 (B) 20.43

(D) Givingassignments (c) t4.43 (D) 16.43

DAJ-11145-B 7
M. Com - 2010