CPT Mock Test – 3rd
Test Booklet No. – 110016
(1)
1st Session
Date: -07.11.2015
Ans. c
Explanation:
Cash Book
Add: Cheque issued but not presented for payment
(200+100+250)
Less: cheque deposited but not cleared
Pass Book
(2)
(3000)
550
(800)
(3250)
Ans. b
Explanation:
Cash book
Less:
Subtract
(3)
Duration : 2 Hours
Total Marks : 100
+
__(-)_
__ -__
Ans. a
Explanation:
Rs. 112 to be added
Cash Book
+
Add:
+
+
(4)
Ans. d
Explanation:
jksdM+ cgh dh v'kqf);ksa dks lek;ksftr jksdM+ cgh esa n'kkZ;k tkrk gSA
(5)
Ans. d
Explanation:
tc fofue; i= Hkquok;k tk;sxk] rc cês dks Hkh vkuqikfrd vk/kkj ij ckaVk
tk;sxkA
(6)
Ans. c
Explanation:
vuknj.k ds fy, foi= uksVjh ifCyd ds ikl izLrqr fd;k tk ldrk gSA
(7)
Ans. c
Explanation:
Bill acceptance date  21/2/13
Add: 30 days to above date
Due date  23/3/13 + 3 days  26/3/13
(8)
Ans. d
Explanation:
MITTAL COMMERCE CLASSES
1|Page
Actual bill amount
Rs. 150000
Add: Noting charges Rs.
200
Rs. 150200
(9)
Ans. b
Explanation:
Bill Amount
Add: Noting Charges
Due Amount
Amount after discount
-
(10)
Rs. 150000
Rs.
1500
Rs. 151500
– 151500-2%
Rs. 148470
Ans. b
Explanation:
Early payment is for 1 month
Discount = 150000 × 12% × 1/12 = Rs. 1500
(11)
Ans. c
Explanation:
Value as 1/4/13 =
Less: Depreciation for F.Y. 2013-14
(120000 × 20%)
Value as on 1/4/14
Less: Depreciation for F.Y. 2014-15
96000×20%×6/12 =
Value as on 30/9/14 =
Sale price
Rs. 60000
Loss : 86400-60000 = Rs. 26400
(12)
Rs. 120000
(24000)
96000
(9600)
86400
Ans. c
Explanation:
For provision as on 31/3/15:
Asset of Rs. 1200000 – Rs. 80000 = Rs. 1120000 is only considered.
Value as on 31/3/2015:
1120000-10% - 10% - 10% = Rs. 816480
Dep. Prov. = 1120000 – 816480 = 303520
Dep. On Asset of Rs. 80000 is = 80000 × 10% ×6/12 = Rs. 4000
Total Depreciation till 31.03.2015 = 303520 + 4000 = Rs. 307520
(13)
Ans. b
Explanation:
Dep. = (20000-2000) × 0.2820 = Rs. 5076
(14)
Ans. c
Explanation:
Extraction in VIth year = 10000 + 398000 – 8000 = 400000 tonnes
Total Extraction = 4000000 × 75% = 3000000 tonnes
MITTAL COMMERCE CLASSES
2|Page
Depreciation =
(15)
900000
 400000  Rs .120000
3000000
Ans. d
Explanation:
Original cost = 200000 + 14000 + 2000 + 4000 = 220000
Scrap value = Rs. 20000
Useful life = 4 yrs
(220000  20000)
1  Rs . 20000
10
n(n  1) 4(4  1) 4  5


 10
Denominator:
2
2
2
Depreciation:
(16)
Ans. d
Explanation:
 60000 

 3 
At the end of 1st year, when repair exp. is nil. Then provision of Rs. 20000 
per year is created.
 (120000  40000)  20000 
  Rs .35000
4

Dep. 
Total Dep. For 2 years = 35000 × 2 = Rs. 70000
Prov. For Dep. & Repair at the end of 2nd for is = 70000 + 20000 = Rs. 90000
(17)
Ans. d
Explanation:
Expenses = 50000+1400+2800+5600 = Rs. 59800
(18)
Ans. d
Explanation:
Let IP = 100
SP = 100 + 10% =
IP of goods sold =
352000
100  Rs .320000
110
Total goods
Let CP
IP
320000 × 2 = Rs. 640000
100
100 + 25% = 125
Cost 
(19)
Rs. 110
=
=
=
640000
100  Rs .512000
125
Ans. a
Explanation:
Consignee will remit = 6000 – 400 – (6000×2%) = Rs. 5480
(20)
Ans. a
MITTAL COMMERCE CLASSES
3|Page
Explanation:
IP of goods sold = 400000 
4
 Rs .320000
5
SP = Rs. 352000
Commission : 320000 × 2%
=
(352000-320000) × 10% =
Total
(21)
Rs. 6400
Rs. 3200
9600
Ans. b
Explanation:
Let CP  x
IP  x  25% of x
or  1x  0.25 x  1.25 x
SP  1.25 x  (25% of 1.25 x)  1.5625 x
Commission:
(1.25 x 10%) 
50
[1.5625 x  (1.25 x 10%)  x]  7800
150
50
[0.4375 x]  7800
150
0.125 x  0.14583 x  7800
x  Rs . 28800 Cost of goods sold .
28800
 100  Rs .48000
Cost of goods received =
60
48000
 100  Rs .80000
Cost of goods sent
=
60
0.125 x 
As 40% of goods were lost in transit.
(22)
Ans. a
Explanation:
Units lost in transit : 1000×
1
 200
5
Cost of Lost units:
200 × 100
Add:
20000
 200
1000
Total
Units of Closing Stock
Total units
1
Less: Lost in transit 1000
5
20000
4000
24000
1000
(200)
800
3
Less: Units sold 800 
5
MITTAL COMMERCE CLASSES
(480)
4|Page
320
Less: Goods Destroyed in godown
320 
1
5
(64)
Closing Stock
Value of Closing stock:
Cost (256×100)
256 Units
25600
20000
 256
1000
4000
 256
800
Add:
Add:
5120
1280
Total Cost
(23)
32000
Ans. a
Explanation:
Let CP
IP (100+25%)
 CP
100
125
125
 100
125
Rs.100
Difference between IP and CP = 125–100 = Rs.25
Total units
Less: Lost in transit
1

1000  
5

1000
(200)
800
Less: Units sold
3

 800  
5

(480)
Balance
320
Less: Destroyed in Godown
1

 320  
5

Closing Stock
Stock Reserve = 256 × 25 = Rs. 6400
(24)
(64)
256 Units
Ans. b
Explanation:
Cost of goods sent on Consignment
Add:
Consignor's Expenses
Less: Lost goods
1

 225000  
10 

Balance goods
Add: Non recurring expenses
Total cost
MITTAL COMMERCE CLASSES
 250000

100 

 125

200000
25000
225000
(22500)
202500
17500
220000
5|Page
Less: Cost of goods ssold
9

 220000  
10 

(198000)
Cost of closing stock
(25)
22000
Ans. d
Explanation:
Closing stock units (1000–800)
Value of goods at IP:
IP (200×500)
Add:
Add:
 4000

 200 

 1000

 1000

 200 

 1000

200 Units
100000
800
200
101000
(26)
Ans. c
Explanation:
Rs.
Cost of goods sold
4

 400000  
5

Sale Price (320000 + 50%)
Less: Cost of goods sold
Less: 480000 2%
320000
480000
(320000)
(9600)
150400
(27)
Ans. d
Explanation:
Item by item method or group of items method is used for valuation.
(28)
Ans. d
Explanation:
Closing stock = Opening stock + Purchases = Cost of goods sold.
(29)
Ans. b
Explanation:
Rs.
238000
(20000)
Book value of goods
Less: Goods not received
Add:
Goods not delivered
Value of physical inventory
(30)
 20000

100 

 125

16000
234000
Ans. b
MITTAL COMMERCE CLASSES
6|Page
Explanation:
Stock
Add:
Less:
Add:
Less:
Value
(31)
as per books
Purchases not recorded
Goods delivered
Returned by customers
Returned to Suppliers
of physical inventory
Rs.
238000
10000
(20000)
5000
(3000)
230000
Ans.b
Explanation:
The expenditure should be capitalized as it necessary for construction of Cinema
house.
(32)
Ans. d
Explanation:
Difference in trial balance is transferred to suspense A/c
(33)
Ans. b
Explanation:
Payment of tax under dispute is contingent liability.
(34)
Ans. a
Explanation:
Posting means writing of transaction in ledger.
(35)
Ans. b
Explanation:
Journal entry will be to debit computer by 11,500, bad debts by Rs. 13,500(25,00011,500) by giving corresponding credit to A.
(36)
Ans. a
Explanation:
Total of purchase book is posted in purchases A/c.
(37)
Ans. d
Explanation:
Suppliers, lenders and customers all are users of accounting information.
(38)
Ans. b
Explanation:
Cost of advertisement for the existing product is revenue in nature.
(39)
Ans. c
Explanation:
MITTAL COMMERCE CLASSES
7|Page
Personal accounts belong to persons, trade receivables or payables. Machinery, Cash
etc. are real whereas expenses, losses, gains, revenue etc. are nominal.
(40)
Ans. b
Explanation:
Nominal account is governed by Debit all expenses, losses and credit all incomes,
gains.
(41)
Ans. a
Explanation:
Cash column in cash back always has debit balance. Bank column may have credit
balance.
(42)
Ans. d
Explanation:
Unpaid salary is a liability, can’t be recorded in purchases, purchases returns or bills
receivable book. It will be recorded in journal proper.
(43)
Ans. a
Explanation:
Capital expenditures are recorded in balance sheet. All revenue expenditures are
reflected in P&L A/c or Trading A/c.
(44)
Ans. a
Explanation:
‘To Balance b/d’ are written on the debit side in case of Dr. balance.
(45)
Ans. c
Explanation:
dkj dk foØ; ewY;
Add: foØ; ij gksus okyh gkfu
31-03-09 dks dkj dk ewY;
1-4-08 dks dkj dk ykxr ewY;
gzkl dh nj
2,40,000
= [1 − √
3,00,000
=
:- 165000
= :- 75000
= :- 240000
= :- 300000
] X 100
= [1-.8] x 100
= 0.2 x 100
= 20%
(46)
Ans. b
Explanation:
MITTAL COMMERCE CLASSES
8|Page
;fn eky dk ys[kk chtd ewY; ij fd;k tkrk gS rks fcuk fcds eky ds chtd ewY; esa
'kkfey ykHk LVkWd lap; esa gLrkUrfjr fd;k tkrk gSA
chtd ewY; esa 'kkfey ykHk ¾ chtd ewY; & ykxr ewY;
 15000  10000  5000
(47)
Ans. a
Explanation:
6000
foØ;
?kVk;s
Elder
ds }kjk
vkiwfrZ fd;k x;k eky
Elder ds [kpsZ
Large ds }kjk vkiwfrZ fd;k x;k eky
Large ds [kpsZ
Large dk deh'ku
(5% of 6000)
200
2000
150
300
____
850
ykHk
(48)
2500
Ans. a
Explanation:
ykHk ¾ Hkqfe dk foØ; ewY; & Hkwfe dk Ø; ewY;
60000 & 30000 ¾ 30000
(49)
Ans. b
Explanation:
112000
foØ;
6200
+:
vafre LdU/k
?kVk;s% Lkexzh dh ykxr
Ektnwjh
iz'kklfud [kpsZ
foØ; [kpsZ
A dss }kjk fd;s x;s [kpsZ
ykHk
(50)
65000
6000
3000
6170
1630
36400
Ans. a
Explanation:
la;qDr lkgl ds ykHk ;k gkfu esa fgLlk & (Books of Soniya)
To
To
To
To
Bank (purchase 5000  70)
Rahul (purchase 10000x15)
P & L [Profit]
Rahul [Profit]
350000
150000
50000
50000
600000
By Bank (Sales 10000 x 20)
By Rahul (sales 5000 x 80)
200000
400000
______
600000
cdk;k jkf’k dh x.kuk
MITTAL COMMERCE CLASSES
9|Page
Account of Rahul
400000 By joint venture
By joint venture
______ By balance c/d
400000
To joint venture
150000
50000
200000
400000
jkgqy dk [kkrk uke 'ks"k izdV djrk gS vFkkZr og lksfu;k dks 200000 :HkstsxkA
(51)
Ans. d
Explanation:
Given - Average stock = Rs. 12,000
Let the opening stock be Rs. X
So closing stock would be Rs. (x +3,000)
Now,
Opening Stock  Closing Stock
2
12, 000 x  x  3, 000

1
2
Average stock =
24000 = 2x+3000
24000-3000 = 2x
x= 10500
closing Stock = Rs.
(52)
10,500  3, 000  13,500
Ans. c
Explanation:
Opening Stock =
Add: Purchases =
Less: Sales (as per LIFO)
20000@12
10000@10
Closing stock =
(53)
15000 meters @ Rs. 10 per meter
20000 meters @ Rs. 12 per meter
30000 meters
5000 @ Rs. 10 per meter = Rs. 50000
Ans. b
Explanation:
Depreciation = 55000 × 0.678452
= Rs. 37315
(54)
Ans. b
Explanation:
;fn izR;sd lkglh viuh iqLrdksa esa dsoy Loa; ds O;ogkj ntZ djrk gS rks
la;qDr lkgl dk ykHk ;k gkfu Kkr djus ds ckn nwljs lkglh ds lkFk la;qDr lkgl
[kkrk rS;kj fd;k tkrk gSA bl [kkrs ds DR i{k esa nwljs lg lkglh dks Hksth xbZ
jkf’k] Lo;a }kjk fd;k x;k Ø; ,oa O;;] ykHk esa Lo;a dk fgLlk fn[kkrs gSaA bl
MITTAL COMMERCE CLASSES
10 | P a g e
[kkrs dk DR 'ks"k nwljs lg lkglh ls jkf’k ysuh gS] rFkk
dks dksbZ jkf’k nsuh gS iznf’kZr djrk gSA
(55)
CR
'ks"k nwljs lg lkglh
Ans. c
Explanation:
pwafd izs"k.kh dks ifj’kks/k deh’ku ugha feyrk gS vr% Mwcr _.k dh gkfu
izs"k.kh ogu ugha djsxk rFkk ;g gkfu izs"kd ogu djsxk A bl gkfu dh jkf’k
izs"k.kh dh iqLrd esa izs"kd dks uke dh tk;sxh rFkk nsunkjksa dks bl jkf’k ls
tek fd;k tk;sxkA
(56)
Ans. d
Explanation:
vlkekU; gkfu 10000 : gS rFkk bl lEcU/k esa dqy olwyh 8000  2500  10500 gS
vr% vlkekU; gkfu [kkrs dk CR 'ks"k vFkkZr 500 : dk YkkHk gksxk ftls P & L
esa gLrkarfjr fd;k tk;sxkA
In the books of consignor
Abnormal Loss Account
10,000 By Bank [Receipt From Ins co.]
500 By consignee
10,500
To Consignment
To P & L (B/F)
(57)
8,000
2,500
10,500
Ans. c
Explanation:
HkkSfrd lR;kiu ds vk/kkj ij
15@04@06 dks LdU/k
300000:Add: fcfØ dh ykxr
100000 & ¼20% of 100000½
80000:LESS: Ø; dh ykxr
50000:31 ekpZ dks LdU/k dk ewY;kadu ¾
330000:(58)
Ans. a
Explanation:
LdU/k [kkrkcgh
DATE
ekpZ
Ekk=k
izkfIr
nj
ewY;
900
5
4500
&
&
&
fyQks
f
o
f/
k
fuxZeu
Ekk=k nj
ewY;
&
&
&
'ks"k
Ekk=k nj
ewY;
900
5
4500
300
5
1500
4
ekpZ
600
5
3000
5
MITTAL COMMERCE CLASSES
11 | P a g e
ekpZ
400
5-50
2200
&
&
&
300
400
5
5 -5
1500
2200
&
&
&
400
5 -5
2200
300
5
1500
&
&
&
&
&
&
300
5
1500
1
0
ekpZ
1
2
ekpZ
1
5
vafre LdU/k dk ewY; ¾ 1500:
(59)
Ans. d
Explanation:
mijksDr ysu&nsu ds fy, fuEu izfof"V dh tk;sxh &
Cash A/c
Dr 1000
To Bad Debts Recovered A/c 1000
blfy, jke ds [kkrs dks tek ugha fd;k tk;sxk ijUrq Mqcr _.k izkfIr ds [kkrs dks
tek fd;k tk,xkA
(60)
Ans. b
cSad lek/kku fooj.k
Particulars
ikl cqd dk tek 'ks"k ¼ØsfMV 'ks"k½
pSd tek gsrq Hkstk fdUrq tek ugha gqvkA
pSd fuxZfer fd;s fdUrq Hkqxrku gsrq izLrqr ugha
gq;sA
+
22000
2000
–
8000
24000
16000
8000
dS'k cqd ¼cSad dkWye½ dk MsfcV 'ks"k
(61)
Ans. d
Explanation:
lafonk vf/kfu;e]dh /kkjk 2 (a) esa izLFkkiuk dh ifjHkk"kk nh x;h gSA gkosZ
cuke QSlh ds okn esa izLFkkiuk ds fy, fuea=.k ds fl)kar dks fizoh dkmafly
us Li"V fd;k gSA tc dksbZ O;fDr viuh vfUre lgefr dks vfHkO;Dr fd, fcuk dqN
fuca/ku izLrkfor djrk gS ftu ij og okrkZ ds fy, lger gS rks og izLFkkiuk ds fy,
fueU=.k nsrk gSA
(62)
Ans. d
Explanation:
fdlh nqdkunkj }kjk oLrqvkas dh ewY; lwph iznf'kZr djuk lafonk vf/kfu;e] ds
vUrxZr izLFkkiuk ugh cfYd izLFkkiuk ds fy, fueU=.k gSA
(63)
Ans. d
MITTAL COMMERCE CLASSES
12 | P a g e
(64)
Ans. a
(65)
Ans. d
Explanation:
Hkkjrh; lafonk vf/kfu;e] 1872 dh /kkjk 2 (h) ds vuqlkj og djkj tks fof/kr%
izorZuh; gks lafonk gSA
(66)
Ans. c
Explanation:
Hkkjrh; lafonk vf/kfu;e] 1872 dh /kkjk 2 (d) ds vuqlkj tcfd opunkrk dh bPNk ij
opuxzghrk ;k dksbZ vU; O;fDr dqN dj pqdk gS ;k djus ls fojr jgk gS ;k djrk
gS ;k djus ls izfojr jgrk gS ;k djus dk ;k djus ls izfojr jgus dk opu nsrk gS] rc
,slk dk;Z ;k izfojfr ;k opu bl opu ds fy;s izfrQy dgykrk gSA
(67)
Ans. a
Explanation: 25th
(68)
vizSy, 1872
Ans. a
Explanation:
Hkkjrh; vuqcU/k vf/kfu;e ds v/;k; VII esa
(69)
Ans. b
Explanation:
Hkkjrh; lafonk vf/kfu;e] 1872 dh /kkjk 4 ds vuqlkj izLFkkiuk dh lalwpuk rc
lEiw.kZ gks tkrh gS tc izLFkkiuk ml O;fDr ds Kku esa vk tkrh gS ftlls og dh
xbZ gSaA
(70)
Ans. a
(71)
Ans. d
Explanation:
Hkkjrh; lafonk vf/kfu;e] 1872 dh /kkjk 19 vkSj 19 &a ds vuqlkj Lora= lgefr ds
vHkko esa fd;k x;k djkj ml i{kdkj ds fodYi ij 'kwU;dj.kh; gksrk gS ftldh lEefr
,sls izkIr dh x;h gS
(72)
Ans. c
Explanation:
,d gh ckr ij ,d gh vFkZ esa erSD; dk vFkZ gS ,d gh oLrq ds fy;s ,d gh vFkZ
es djkj djukA
MITTAL COMMERCE CLASSES
13 | P a g e
(73)
Ans. c
Explanation:
Hkkjrh; lafonk vf/kfu;e] 1872 dh /kkjk 20 ds vuqlkj tgkWa fd fdlh djkj ds
nksuksa i{kdkj ,slh rF; dh ckr ds ckjs esa tks djkj ds fy, eeZHkwr gSa] Hkwy
esa gks ogkWa djkj 'kwU; gSaA vr% ;fn Hkwy gS rF; dh fof/k dh ugha] rks
djkj 'kwU; gksxkA
(74)
Ans. b
Explanation:
nku 'kwU;dj.kh; gksxkA pwWafd mDr leL;k esa psys dh lEifRr vlE;d vlj }kjk
izkIr dh xbZ gSA vr% lafonk psys ds fodYi ij 'kwU;dj.kh; gSA
(75)
Ans. c
Explanation:
fdlh fookfgrk efgyk dks bl izfrQy ds lkFk _.k nsus dk vuqcU/k djuk fd og
vius ifr ls rykd ysdj _.knkrk ls fookg dj ysxh] Hkkjrh; lafonk vf/kfu;e] 1872 dh
/kkjk 23 ds vuqlkj vuSfrd djkj gksus ls 'kwU; gksxk vkSj _.knkrk okLro esa
nh xbZ jde Hkh olwy ugha dj ldrkA
(76)
Ans. a
Explanation:
rsy ds O;olk;h jke }kjk foosd dks ,d lkS Vu rsy cspus dk djkj oS/k gksxkA
D;ksafd oLrq ftldh vkiwfrZ djuh gS fuf'pr gSA
(77)
Ans. a
Explanation:
,slk gj djkj 'kwU; gS tks vizkIr; ls fHkUu fdlh O;fDr ds fookg ds vojks/kkFkZ
gSA vr% fookg vojksf/kr djkj 'kwU; gksrs gSA
(78)
Ans. b
Explanation:
djkj ftldk vFkZ u rks fuf'pr gS vkSj u fuf'pr cuk;s tkus ;ksX; gS] /kkjk
vuqlkj 'kwU; djkj dgrs gSA
(79)
29
ds
Ans. d
Explanation:
leuqns'ku }kjk ds mUekspu dh jhfr ugha gSA blds foijhr tc lafonk i{kdkjksa ij
cU/kudkjh ugh jg tkrh rks mls lafonk dk mUekspu dgrs gSA lafonk ds
mUekspu ds <ax vxzfyf[krkuqlkj gS &
 lafonk ikyu }kjk
 lafonk Hkax }kjk
 lafonk ikyu dh vlaHkkO;rk }kjk
MITTAL COMMERCE CLASSES
14 | P a g e
 lafonk ds uohuhdj.k }kjk
 lafonk ds i{kdkjksa ds e/; vkilh djkj }kjk
(80)
Ans. a
Explanation:
Hkkjrh; lafonk vf/kfu;e] 1872 dh /kkjk 56 ds vuqlkj O;kikfjd vlEHkork lafonk
dks 'kwU; ugh cukrh gS tcfd HkkSfrd]fof/kd ,oa O;kogkfjd vlEHkork lafonk
dks 'kwU; dj nsrh gSA
(81)
Ans. d
Explanation:
tgkW opu ikyu ds fy, dksbZ le; fuf'pr ugh gS vkSj u gh vkosnu fd;k x;k gS]
rc opu dk ikyu ;qfDr;qDr le; esa djuk pkfg,A
(82)
Ans. d
Explanation:
opux`fgrk vius fn;s opu dk ikyu dk iw.kZr% ;k Hkkxr% ifjgkj dj ldsxkA blfy,
vuqcfU/kr jkf'k ls de jkf'k dks Lohdkj dj ysus dks ifjgkj dgk tkrk gSA
(83)
Ans. c
Explanation:
fdlh nwljs O;fDr dk eky iMk gqvk ikus okys O;fDr dk ml oLrq ij vf/kdkj
mifufgrh dh HkkWfr gksrk gSA
(84)
Ans. b
(85)
Ans. b
Explanation:
**ftruk dke mruk nke^^ ds vk/kkj ij okn ykus dk vf/kdkj rc mRiUu gksrk gS]
tc fdlh i{kdkj us lafonk dk Hkkxr% ikyu fd;k gS rFkk nwljs i{kdkj }kjk ml dke
dk mUekspu gks tkrk gS ,slh fLFkfr esa nwljk i{kdkj lafonk dks lekIr eku dj
vius }kjk fd;s x;s dk;Z ds fy, ;qfDr;qDr ikfjJfed dh ekWaax dj ldrk gSAs
(86)
Ans. c
Explanation:
/kkjk 7 ds vuqlkj
tgkW Hkkxhnkjksa ds chp dh lafonk }kjk mudh Hkkxhnkjh
dh vfLrRokof/k ds fy, ;k mudh Hkkxhnkjh ds i;Zolku gsrq dksbZ micU/k ugh
fd;k x;k gS] ogkW og Hkkxhnkjh *bPNk/khu Hkkxhnkjh^ gSA
(87)
Ans. a
Explanation:
MITTAL COMMERCE CLASSES
15 | P a g e
Hkkxhnkjh esa U;wure nks Hkkxhnkj gksus vko';d gSA
(88)
Ans. c
Explanation:
gj Hkkxhnkj QeZ ds ,sls lc dk;ksZ ds fy;s tks mlds Hkkxhnkj jgrs gq, fd;s
tkrs gS] vU; lHkh Hkkxhnkjksa ds lkFk la;qDrr% vkSj i`Fkd~r% nk;h gksrk
gSA
(89)
Ans. a
(90)
Ans. d
Explanation:
tc rd Hkkxhnkjh QeZ ds Hkkxhnkj }kjk QeZ ls fuo`r gksus dh yksd lwpuk
ugh nh tkrh gS rc rd&
 ,slk Hkkxhnkj QeZ ds dk;ksZ ds fy;s nk;h gksxk
 Hkkxhnkjh QeZ ,sls Hkkxhnkj ds dk;ksZ ds fy;s nk;h gksxh
(91)
Ans. b
Explanation:
QeksZ ds jftLVªkj dh fu;qfDr jkT; ljdkj }kjk dh tkrh gSA
(92)
Ans. c
Explanation:
QeksZsa ds jftLVs'ku ds fy;s izLrqr fd;s tkus okys vkosnu i= esa
Hkkxhnkjksa dh tUe rkjh[k dk mYysf[kr fd;k tkuk vko';d ugh gSA
(93)
Ans. d
Explanation:
QeZ dk jftLVs'ku ugh djokus dk fuEu fyf[kr fof/kd izHkko gksrs gS &
1. Hkkxhnkj QeZ lk>snkjks ij nkok ugh dj ldsxhs s
2. QeZ vU; O;fDr;ksa ij nkok ugh dj ldsxh
3. vU; O;fDr QeZ ij okn yk ldsxs
(94)
Ans. d
Explanation:
**eky^^ ls vuq;ksT; nkoksa vkSj /ku ls fHkUu gj fdLe dh taxe lEifRr vfHkizsr
gS( rFkk blds vUrxZr vkrs gS] rFkk blds vUrZxr vkrs gS] LVkWd vkSj va'k]
mxrh Qlys] ?kkl vkSj Hkwfe ls c) ;k mldh Hkx#i ,slh phtsa ftudk fodz; ls
iwoZ ;k fodz; dh lafonk ds v/khu Hkwfe ls i`Fkd fd, tkus dk djkj fd;k x;k
gksaA
(95)
Ans. d
MITTAL COMMERCE CLASSES
16 | P a g e
Explanation:
**Hkkoh eky^^ ls og eky vfHkizsr gS ftls fodz; dh lafonk ds i'pkr fodszrk dks
fofufeZr ;k mRikfnr ;k vftZr djuk gSA
(96)
Ans. b
Explanation:
**okf.kfT;d vfHkdrkZ^^ ls ,slk O;fDr vfHkizsr ugh gS tks dkjckj ds #f<d
vuqdze esa eky dks vius futh mi;ksx esa ys ldrk gSA
(97)
Ans. b
Explanation:
tc fodzsrk ;k dszrk ds dlwj ls ,slk ij&O;fDr ewY;kdu djus ls fuokfjr gks tkrk
gS] ogk ftl i{kdkj dk dlwj ugh gS og ml i{k ds fo#) ftldk dlwj gS uqdlkuh ds
fy, okn yk ldsxkA
(98)
Ans. b
Explanation:
uhykeh fodz; esa cksyh yxkus okyk O;fDr vfUre gFkkSMk fxjus ls iwoZ rd
cksyh dks okil ys ldrk gSA
(99)
Ans. a
Explanation:
,d ckj eky ij dCtk lekIr gks tk;s rks vnRr fodszrk dk x`g.kkf/kdkj dk vf/kdkj
lekIr gks tkrk gS] ;g dFku lR; gSA
(100) Ans. b
Explanation:
,d ,slk cU/ku tks vuqcU/k ds eq[; mn~ns'; ds fy, leikf'Zod gS] ml vk'oklu dgrs
gSA ftlds Hkax gksus ij {kfriwfrZ izkIr dh tk ldrh gSA
***
MITTAL COMMERCE CLASSES
17 | P a g e