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CBSE Junior Accountant 2024: Junior Accountant, CBSE Recruitment Examination, Tier 1, booklet code G1

  • Paper code: RAS-24/JAC
  • Series: G1
  • Language: Bilingual
  • 40 pages
CBSE Junior Accountant 2024 question paper, Junior Accountant, CBSE Recruitment Examination 2024, Tier 1, booklet code G1, page 1 of 40
Page 1 of 40
Text of page 1
This booklet contains 40 Printed pages.                                                                                            Test Booklet No. / ¬⁄UˡÊÊ ¬ÈÁSÃ∑§Ê ‚¥ÅÿÊ
ß‚ ¬ÈÁSÃ∑§Ê ◊¥ 40 ◊ÈÁŒ˝Ã ¬Îc∆U „Ò¥–                         RAS-24
JAC                                                    TEST BOOKLET / ¬⁄UˡÊÊ ¬ÈÁSÃ∑§Ê
Do not open this Test Booklet until you are asked to do so.                                                                 Test Booklet Code / ¬⁄UˡÊÊ ¬ÈÁSÃ∑§Ê ∑§Ê«U
ß‚ ¬⁄UˡÊÊ ¬ÈÁSÃ∑§Ê ∑§Ê Ã’ Ã∑§ Ÿ πÊ‹¥ ¡’ Ã∑§ ∑§„Ê Ÿ ¡Ê∞–
Read carefully the Instructions on the Back Cover of this Test Booklet.
ß‚ ¬⁄UˡÊÊ ¬ÈÁSÃ∑§Ê ∑§ Á¬¿U‹ •Êfl⁄UáÊ ¬⁄U ÁŒ∞ ª∞ ÁŸŒ¸‡ÊÊ¥ ∑§Ê äÿÊŸ ‚ ¬…∏¥–                                                       G1
       INSTRUCTIONS FOR CANDIDATES                                                                            ¬⁄UˡÊÊÁÕ¸ÿÊ¥ ∑§ Á‹∞ ÁŸŒ¸‡Ê
  1. The OMR Answer Sheet is inside this Test Booklet. When you are directed             1. OMR ©ûÊ⁄U ¬òÊ ß‚ ¬⁄UˡÊÊ ¬ÈÁSÃ∑§Ê ∑§ •ãŒ⁄U ⁄UπÊ „Ò–          ¡’ •ʬ∑§Ê ¬⁄UˡÊÊ
     to open the Test Booklet, take out the Answer Sheet and fill in the particulars        ¬ÈÁSÃ∑§Ê πÊ‹Ÿ ∑§Ê ∑§„Ê ¡Ê∞, ÃÊ ©ûÊ⁄U ¬òÊ ÁŸ∑§Ê‹ ∑§⁄U ¬Îc∆U-1 ∞fl¥ ¬Îc∆-U2 ¬⁄U
     on Side-1 and Side-2 carefully with blue/black ball point pen only.                    äÿÊŸ ‚ ∑§fl‹ ŸË‹/∑§Ê‹ ’ÊÚ‹ ¬ÊÚߥ≈U ¬Ÿ ‚ Áflfl⁄UáÊ ÷⁄¥U–
  2. Use Blue/Black Ball Point Pen only for writing particulars on this page/
                                                                                         2. ß‚ ¬Îc∆U ¬⁄U Áflfl⁄UáÊ •¥Á∑§Ã ∑§⁄UŸ ∞fl¥ ©ûÊ⁄U ¬òÊ ¬⁄U ÁŸ‡ÊÊŸ ‹ªÊŸ ∑§ Á‹∞
     marking responses in the Answer Sheet.
                                                                                            ∑§fl‹ ŸË‹/∑§Ê‹ ’ÊÚ‹ ¬ÊÚߥ≈U ¬Ÿ ∑§Ê ¬˝ÿÊª ∑§⁄¥U–
  3. The CODE for this Booklet is G1. Make sure that the CODE printed on
     Side-2 of the Answer Sheet is the same as that on this Booklet. Also ensure         3. ß‚ ¬ÈÁSÃ∑§Ê ∑§Ê ∑§Ê«U G1 „Ò– ÿ„ ‚ÈÁŸÁ‡øÃ ∑§⁄U ‹¥ Á∑§ ß‚ ¬ÈÁSÃ∑§Ê ∑§Ê
     that your Test Booklet No. and Answer Sheet No. are the same. In case of               ∑§Ê«U, ©ûÊ⁄U ¬òÊ ∑§ ¬Îc∆U-2 ¬⁄U ¿U¬ ∑§Ê«U ‚ Á◊‹ÃÊ „Ò– ÿ„ ÷Ë ‚ÈÁŸÁ‡øÃ ∑§⁄U
     discrepancy, the candidate should immediately report the matter to the                 ‹¥ Á∑§ ¬⁄UˡÊÊ ¬ÈÁSÃ∑§Ê ‚¥ÅÿÊ •ÊÒ⁄U ©ûÊ⁄U ¬òÊ ‚¥ÅÿÊ Á◊‹Ã „Ò¥– •ª⁄U ÿ„ Á÷ÛÊ
     Invigilator for replacement of both the Test Booklet and the Answer Sheet of           „Ê¥ ÃÊ ¬⁄UˡÊÊÕ˸ ©‚Ë ∑§Ê«U ∑§Ê ŒÍ‚⁄UË ¬⁄UˡÊÊ ¬ÈÁSÃ∑§Ê •ÊÒ⁄U ©ûÊ⁄U ¬òÊ ‹Ÿ ∑§
     Same Code.                                                                             Á‹∞ ÁŸ⁄UˡÊ∑§ ∑§Ê ÃÈ⁄Uãà •flªÃ ∑§⁄UÊ∞°–
  4. The test is of 2 hours duration and consists of 120 questions without any
                                                                                         4. ¬⁄UˡÊÊ ∑§Ë •flÁœ 2 ÉÊ¥≈ „Ò¥ ∞fl¥ ¬⁄UˡÊÊ ◊¥ 120 ¬˝‡Ÿ „¥Ò– Á∑§‚Ë ÷Ë ∞∑§ ¬˝‡Ÿ ∑§
     time limit for each part of the Test individually.
                                                                                            ¬˝àÿ∑§ ÷ʪ ∑§ Á‹∞ ∑§Ê߸ ‚◊ÿ ‚Ë◊Ê Ãÿ Ÿ„Ë¥ ∑§Ë ªß¸ „Ò–
  5. This Test Booklet has four Parts, I, II, III and IV consisting of 120
     Objective Type Questions and each carries 2 marks. All the questions/               5. ß‚ ¬⁄UˡÊÊ ¬ÈÁSÃ∑§Ê ◊¥ øÊ⁄U ÷ʪ I, II, III •ÊÒ⁄U IV „Ò¥, Á¡Ÿ◊¥ 120 flSÃÈÁŸc∆U
     parts are compulsory. Two (2) marks shall be awarded to every                          ¬˝∑§Ê⁄U ∑§ ¬˝‡Ÿ „Ò¥ ÃÕÊ ¬˝àÿ∑§ 2 •¥∑§ ∑§Ê „Ò– ‚÷Ë ¬˝‡Ÿ/÷ʪ •ÁŸflÊÿ¸ „Ò¥– ¬˝àÿ∑§
     correct answer and 0.5 shall be deducted for every incorrect answer.
     Unanswered questions will not be given any marks. Filling up/
                                                                                            ‚„Ë ©ûÊ⁄U ∑§ Á‹∞ 2 •¥∑§ ÁŒÿÊ ¡Ê∞ªÊ •ÊÒ⁄U ¬˝àÿ∑§ ª‹Ã ©ûÊ⁄U ∑§ Á‹∞ 0.5 •¥∑§
     darkening more than one response in any question will be treated                       ∑§Ê≈UÊ ¡ÊÿªÊ– •ŸÈûÊÁ⁄Uà ¬˝‡Ÿ ∑§ Á‹∞ ∑§Ê߸ •¥∑§ Ÿ„Ë¥ ÁŒÿ ¡Ê∞°ª– Á∑§‚Ë ÷Ë
     as wrong response and 0.5 marks as wrong response will be                              ¬˝‡Ÿ ◊¥ ∞∑§ ‚ •Áœ∑§ ªÊ‹Ê ÷⁄UŸÊ/¬˝àÿÈûÊ⁄U ∑§Ê ∑§Ê‹Ê ∑§⁄UŸÊ ª‹Ã ¬˝àÿÈûÊ⁄U
     deducted.                                                                              ◊ÊŸÊ ¡ÊÿªÊ ÃÕÊ ª‹Ã ¬˝àÿÈûÊ⁄U ∑§ Á‹∞ 0.5 •¥∑§ ∑§Ê≈U Á‹∞ ¡Ê∞°ª–
       Part-I      : General Knowledge and Current Affairs,
                     School Education, Examination Board and its
                                                                                            ÷ʪ-I : ‚Ê◊Êãÿ ôÊÊŸ ÃÕÊ ‚Ê◊Áÿ∑§ ◊Ê◊‹, S∑ͧ‹ Á‡ÊˇÊÊ,
                     Administration etc.                        (Q.Nos. 01-20)                             ¬⁄UËUˇÊÊ ’Ê«¸U ÃÕÊ ß‚∑§Ê ¬˝‡ÊÊ‚Ÿ ßàÿÊÁŒ            (¬˝.‚¥. 01-20)
       Part-II : Reasoning & Mathematical Ability               (Q.Nos. 21-40)              ÷ʪ-II : Ã∑¸§ ∞fl¥ ªÁáÊÃËÿ ˇÊ◊ÃÊ                                    (¬˝.‚¥. 21-40)
       Part-III : General English, Comprehension and                                        ÷ʪ-III : ‚Ê◊Êãÿ •¥ª˝¡Ë, ’Êœ ÃÕÊ ‚¥øÊ⁄U ∑§Ê҇ʋ,
                  Communication Skills, General Hindi,
                  Comprehension and Communication Skills (Q.Nos. 41-60)
                                                                                                           ‚Ê◊Êãÿ Á„ãŒË, ’Êœ ÃÕÊ ‚¥øÊ⁄U ∑§Ê҇ʋ               (¬˝.‚¥. 41-60)
       Part-IV : Accountancy                                    (Q.Nos. 61-120)             ÷ʪ-IV : ‹πÊ¥∑§Ÿ                                                   (¬˝.‚¥. 61-120)
  6. Rough work should be done only in the space provided in the Test Booklet            6. ⁄U»§ ∑§Êÿ¸ ¬⁄UˡÊÊ ¬ÈÁSÃ∑§Ê ◊¥ ß‚ ¬˝ÿÊ¡Ÿ ∑§ Á‹∞ ŒË ªß¸ πÊ‹Ë ¡ª„ ¬⁄U „Ë
     for the same.                                                                          ∑§⁄¥U–
  7. The answers are to be recorded on the OMR Answer Sheet only. Mark                   7. ‚÷Ë ©ûÊ⁄U ∑§fl‹ OMR ©ûÊ⁄U ¬òÊ ¬⁄U „Ë •¥Á∑§Ã ∑§⁄¥U– •¬Ÿ ©ûÊ⁄U äÿÊŸ¬Ífl¸∑§
     your responses carefully. No whitener/eraser is allowed for changing
     answers.
                                                                                            •¥Á∑§Ã ∑§⁄¥U– ©ûÊ⁄U ’Œ‹Ÿ „ÃÈ ‡flà ⁄¥U¡∑§/⁄U’«∏ ∑§Ê ¬˝ÿÊª ÁŸÁ·h „Ò–
  8. In case of any discrepancy in the English and Hindi versions of questions/          8. ÿÁŒ •¥ª˝$¡Ë •ÊÒ⁄U Á„ãŒË ‚¥S∑§⁄UáÊ ∑§ ¬˝‡ŸÊ¥/©ûÊ⁄UÊ¥ ◊¥ ∑§Ê߸ Áfl‚¥ªÁà „Ê ÃÊ
     answers, English version will be taken as final.                                       •¥ª˝$¡Ë ‚¥S∑§⁄UáÊ •¥ÁÃ◊ ◊ÊŸÊ ¡ÊÿªÊ–

Name of the Candidate (in Capital Letters) : ___________________________________________________________________________________________________
¬⁄UˡÊÊÕ˸ ∑§Ê ŸÊ◊ (’«∏ •ˇÊ⁄UÊ¥ ◊¥) —
Roll Number (•ŸÈ∑˝§◊Ê¥∑§) — in figures (•¥∑§Ê¥ ◊¥) ________________________________________________________________________________________________
                            — in words (‡ÊéŒÊ¥ ◊¥) ________________________________________________________________________________________________
Centre of Examination (in Capital Letters) : _____________________________________________________________________________________________________
¬⁄UˡÊÊ ∑§ãŒ˝ (’«∏ •ˇÊ⁄UÊ¥ ◊¥) —
Candidate’s Signature : _______________________________________________ Invigilator’s Signature : _________________________________________________
¬⁄UˡÊÊÕ˸ ∑§ „SÃÊˇÊ⁄U —                                                              ÁŸ⁄UˡÊ∑§ ∑§ „SÃÊˇÊ⁄U —
Facsimile signature stamp of Centre Superintendent : ____________________________________________________________________________________________
∑§ãŒ˝ •œËˇÊ∑§ ∑§ »Ò§Á‚◊Êß‹ / ◊Ê„⁄U „SÃÊˇÊ⁄U —
CBSE Junior Accountant 2024 question paper, Junior Accountant, CBSE Recruitment Examination 2024, Tier 1, booklet code G1, page 2 of 40
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RAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JAC




                                                    PART - I / ÷ʪ - I
           General Knowledge and Current Affairs, School Education, Examination Board and its Administration etc. /
                                             ‚Ê◊Êãÿ ôÊÊŸ ÃÕÊ ‚Ê◊Áÿ∑§ ◊Ê◊‹, S∑ͧ‹ Á‡ÊˇÊÊ, ¬⁄UˡÊÊ ’Ê«¸U ÃÕÊ ß‚∑§Ê ¬˝‡ÊÊ‚Ÿ ßàÿÊÁŒ
RAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JAC




1.                As per CBSE, examination Bye-laws 1995 updated January 2013, exemption in Examination and
                  use of an amanuensis/scribe is permitted to students with disabilities. They shall be allowed an
                  additional time for examination for a paper of three hours :
                  (1)               60 Minutes (20 Minutes per hour)
                  (2)               75 Minutes (25 Minutes per hour)
                  (3)               120 Minutes (30 Minutes per hour)
                  (4)               45 Minutes (15 Minutes per hour)

                  ‚Ë.’Ë.∞‚.߸. ¬⁄UˡÊÊ ’Ê߸-‹ÊÚ 1995, ¡Ÿfl⁄UË 2013 Ã∑§ •Œ˜ÿÃË∑§⁄UáÊ ∑§ •ŸÈ‚Ê⁄U ÁŸ—‡ÊÄà ÁfllÊÁÕ¸ÿÊ¥ ∑§Ê ¬⁄UˡÊÊ ◊¥ ¿UÍ≈U •ÊÒ⁄U
                  ‹πŸ Á‹Á¬∑§/‹π∑§ ∑§Ë •ŸÈ◊Áà „ÊÃË „Ò– ∞∑§ ÃËŸ ÉÊá≈U ∑§ ¬ø¸ ∑§Ë ¬⁄UˡÊÊ ◊¥ ©ã„¥ •ÁÃÁ⁄UÄà ‚◊ÿ ÁŒÿÊ ¡ÊÿªÊ —
                  (1)               60 Á◊Ÿ≈U (20 Á◊Ÿ≈U ¬˝Áà ÉÊá≈UÊ)

                  (2)               75 Á◊Ÿ≈U (25 Á◊Ÿ≈U ¬˝Áà ÉÊá≈UÊ)

                  (3)               120 Á◊Ÿ≈U (30 Á◊Ÿ≈U ¬˝Áà ÉÊá≈UÊ)

                  (4)               45 Á◊Ÿ≈ U(15 Á◊Ÿ≈U ¬˝Áà ÉÊá≈UÊ)


2.                What does ‘free education’ under the RTE Act mean ?
                  (1)               No charges for school supplies
                  (2)               Free textbooks for all students
                  (3)               No child, other than a child who has been admitted by his or her parents to a school which
                                    is not supported by the appropriate government, shall be liable to pay [Not to charge, any
                                    kind of fee or charges or expenses which may prevent him or her from pursuing and
                                    completing elementary education]
                  (4)               Free meals during school hours

                  •Ê⁄U.≈U Ë.߸. •ÁœÁŸÿ◊ ∑§ •ãê¸Ã “◊Èçà Á‡ÊˇÊÊ” ∑§Ê •Á÷¬˝Êÿ ÄÿÊ „ÊÃÊ „Ò?
                  (1)               ÁfllÊ‹ÿË ‚å‹Ê߸ ◊¥ ∑§Ê߸ ‡ÊÈÀ∑§ Ÿ ‹ŸÊ
                  (2)               ‚÷Ë ÁfllÊÁÕ¸ÿÊ¥ ∑§Ê ÁŸ—‡ÊÈÀ∑§ ¬Ê∆˜Uÿ¬ÈSÃ∑¥§
                  (3)               ©‚ ’ëø ∑§Ê ¿UÊ«∏∑§⁄U Á¡‚∑§ ◊ÊÃÊ Á¬ÃÊ Ÿ ©‚ ∞‚ S∑ͧ‹ ◊¥ ¬˝fl‡Ê ÁŒ‹ÊÿÊ „Ò Á¡‚∑§Ê ‚⁄U∑§Ê⁄UË ‚„ÊÿÃÊ ‚ ∑§Ê߸ ‹ŸÊ
                                    ŒŸÊ Ÿ„Ë¥ „Ò •ãÿ ’ëø ‚ ÷ȪÃÊŸ Ÿ„Ë¥ Á‹ÿÊ ¡ÊÿªÊ– [Á∑§‚Ë ÷Ë ¬˝∑§Ê⁄U ∑§Ë »§Ë‚ •ÕflÊ ‡ÊÈÀ∑§ •ÕflÊ πø¸ ¡Ê ’ìÊ
                                    ∑§Ê ¬˝Ê⁄¥UÁ÷∑§ Á‡ÊˇÊÊ ‹Ÿ ‚ ⁄UÊ∑§Ã „Ê¥, fl‚Í‹ Ÿ ∑§⁄UŸÊ]
                  (4)               ÁfllÊ‹ÿË ‚◊ÿ ◊¥ ◊Èçà πÊŸÊ
RAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JAC




RAS-24 / JAC                                                                                                                                                         2                                                                                                                                                                G1
CBSE Junior Accountant 2024 question paper, Junior Accountant, CBSE Recruitment Examination 2024, Tier 1, booklet code G1, page 3 of 40
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3.                Among the following, which film won the Grand Prix award under the feature films category at
                  the 77th edition of Cannes Film Festival, 2024 ?
                  (1) Anora                                          (2) The Seed of the Sacred Fig
                  (3) Emilia Perez                                   (4) All we Imagine as Light
                  ∑§ÊÚŸ Á»§À◊ ◊„Êà‚fl, 2024, ∑§ 77fl¥ ‚¥S∑§⁄UáÊ ◊¥ »§Ëø⁄U Á»§À◊ ∑§Ë üÊáÊË ◊¥ ÁŸêŸÁ‹Áπà ◊¥ ‚ Á∑§‚ Á»§À◊ ∑§Ê ª˝Ò¥«U Á¬˝Ä‚
                  •flÊ«¸U ¬˝Êåà „È•Ê?
                  (1) ∞ŸÊ⁄UÊ                                                                                                                        (2)               Œ ‚Ë«U •ÊÚ»§ Œ ‚Ò∑˝§«U Á»§ª
                  (3) ∞Á◊Á‹ÿÊ ¬⁄U¡                                                                                                                 (4)               •ÊÚ‹ flË ß◊ÒÁ¡Ÿ ∞¡ ‹Êß≈U

4.                Which of the following pairs of countries and their currencies is matched correctly ?
                  (1) Japan        -    Togrog
                  (2) Malaysia -        Peso
                  (3) Argentina -       Yen
                  (4) Morocco -         Dirham
                  ÁŸêŸÁ‹Áπà ◊¥ ‚ Œ‡Ê •ÊÒ⁄U ©‚∑§Ë ◊ÈŒ˝Ê ∑§Ê ∑§ÊÒŸ ‚Ê ÿÈÇ◊ ‚È◊Á‹Ã „Ò?
                  (1) ¡Ê¬ÊŸ           -        ≈UÊÚª⁄UÊª
                  (2) ◊‹Á‡ÊÿÊ        -        ¬Ë‚Ê
                  (3) •¡Z≈UËŸÊ       -        ÿŸ
                  (4) ◊Ê⁄UÄ∑§Ê      -        ŒË„¸◊

5.                What are learning Standards intended to provide in school education according to National
                  Curriculum Framework for School Education 2023 ?
                  (1) Only a detailed Curriculum
                  (2) Clarity of objectives to all participants and stakeholders
                  (3) A list of textbooks
                  (4) Guidelines for extracurricular activities
                  ⁄UÊc≈˛UËÿ ¬Ê∆˜ÿøÿʸ M§¬⁄UπÊ ÁfllÊ‹ÿË Á‡ÊˇÊÊ - 2023 ∑§ •ŸÈ‚Ê⁄U ÁfllÊ‹ÿË Á‡ÊˇÊÊ ◊¥ Á∑§‚ ¬˝∑§Ê⁄U ∑§ •Áœª◊ ◊ÊŸ∑§ ©¬‹éœ
                  ∑§⁄UflÊŸÊ •¬ÁˇÊà „Ò?
                  (1) ∑§fl‹ ∞∑§ ÁflSÃÎà ¬Ê∆˜ÿ∑˝§◊
                  (2) ©g‡ÿÊ¥ ∑§Ë S¬c≈UÃÊ ‚÷Ë ‚„÷ÊÁªÿÊ¥ •ÊÒ⁄U Á„ÜÊ⁄U∑§Ê¥ ∑§Ê „Ê
                  (3) ¬Ê∆˜ÿ¬ÈSÃ∑§Ê¥ ∑§Ë ∞∑§ ‚ÍøË
                  (4) ¬Ê∆˜ÿ •ÁÃÁ⁄UÄà ªÁÃÁflÁœÿÊ¥ ∑§ Á‹∞ ◊ʪ¸ŒÁ‡Ê¸∑§Ê

6.                As per NEP 2020 the National Higher Education Regulatory Council (NHERC) will function as the
                  common, single point regulator for the higher education sectors. Which among the following
                  higher education sectors is excluded from this arrangement ?
                  (1) Agricultural Education                           (2) Legal Education
                  (3) Teacher Education                                (4) Vocational Education
                  ⁄UÊc≈˛UËÿ Á‡ÊˇÊÊ ŸËÁÃ, 2020 ∑§ •ŸÈ‚Ê⁄U ⁄UÊc≈˛UËÿ ©ìÊÃ⁄U Á‡ÊˇÊÊ ÁflÁŸÿÊ◊∑§ ¬Á⁄U·Œ ©ìÊÃ⁄U Á‡ÊˇÊÊ ˇÊòÊÊ¥ ∑§ Á‹∞ ‚Ê◊Êãÿ, ∞∑§‹
                  SÕÊŸ ÁflÁŸÿÊ◊∑§ ∑§ M§¬ ◊¥ ∑§Êÿ¸ ∑§⁄UªÊ– ÁŸêŸÁ‹Áπà ◊¥ ‚ Á∑§‚ ©ìÊÃ⁄U Á‡ÊˇÊÊ ˇÊòÊ ∑§Ê ß‚ √ÿflSÕÊ ‚ •‹ª ⁄UπÊ ªÿÊ „Ò?
                  (1) ∑ΧÁ· Á‡ÊˇÊÊ                                 (2) ÁflÁœ∑§ Á‡ÊˇÊÊ
                  (3) •äÿʬ∑§ Á‡ÊˇÊÊ                               (4) √ÿÊflSÊÊÁÿ∑§ Á‡ÊˇÊÊ
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RAS-24 / JAC                                                                                                                                                         3                                                                                                                                                                G1
CBSE Junior Accountant 2024 question paper, Junior Accountant, CBSE Recruitment Examination 2024, Tier 1, booklet code G1, page 4 of 40
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7.                In which category/genre was Manshoor Banihali awarded the Sahitya Akademi Award 2023 ?
                  (1)               Poetry                                                   (2)               Novel                                                   (3)                Short Stories                                           (4)                Essays
                  ÁŸêŸÁ‹Áπà ◊¥ ‚ Á∑§‚ üÊáÊË/‡ÊÒ‹Ë (ÁflœÊ) ◊¥ ◊¥‚Í⁄U ’ŸË„‹Ë ∑§Ê ‚ÊÁ„àÿ •∑§ÊŒ◊Ë ¬È⁄US∑§Ê⁄, 2023, ‚ ‚ê◊ÊÁŸÃ Á∑§ÿÊ
                  ªÿÊ?
                  (1)               ∑§ÁflÃÊ                                                   (2)               ©¬ãÿÊ‚                                                  (3)                ‹ÉÊÈ-∑§ÕÊ                                               (4)                ÁŸ’¥œ

8.                What shift does the NEP 2020 propose in the assessment culture of the schooling system ?
                  (1)               From formative to summative assessment
                  (2)               From competency-based to rote memorization assessment
                  (3)               From online to offline assessment
                  (4)               From rote memorization to competency based assessment
                  ÁfllÊ‹ÿË √ÿflSÕÊ ◊¥ •Ê∑§‹Ÿ ‚¥S∑ΧÁà ◊¥ ’Œ‹Êfl ∑§ Á‹∞ ⁄UÊc≈˛UËÿ Á‡ÊˇÊÊ ŸËÁà 2020 ◊¥ ÄÿÊ ¬˝SÃÊÁflà „Ò?
                  (1)               ÁŸ◊ʸáÊÊà◊∑§ •Ê∑§‹Ÿ ‚ ‚¥∑§‹ŸÊà◊∑§ •Ê∑§‹Ÿ
                  (2)               ˇÊ◊ÃÊ •ÊœÊÁ⁄Uà ‚ S◊ÎÁà •ÊœÊÁ⁄Uà •Ê∑§‹Ÿ
                  (3)               •ÊÚŸ‹Ê߸Ÿ ‚ •ÊÚ»§‹Ê߸Ÿ •Ê∑§‹Ÿ
                  (4)               S◊ÎÁà •ÊœÊÁ⁄Uà ‚ ˇÊ◊ÃÊ •ÊœÊÁ⁄Uà •Ê∑§‹Ÿ

9.                Which of the following is/are ground/(s) for proclamation of Emergency in India as per
                  Article 352 of the Constitution of India ?
                  a.                Internal disturbance
                  b.                External aggression
                  c.                Armed rebellion
                  Choose the correct answer from the codes below :
                  (1)               Only a                                                                                                           (2)               Only c
                  (3)               Only b and c                                                                                                     (4)               a, b and c
                  ÷Ê⁄Uà ∑§ ‚¥ÁflœÊŸ ∑§ •ŸÈë¿UŒ 352 ∑§ •ŸÈ‚Ê⁄U ÁŸêŸÊ¥Á∑§Ã ◊¥ ‚ Á∑§‚/Á∑§Ÿ •ÊœÊ⁄U/•ÊœÊ⁄UÊ¥ ¬⁄U ÷Ê⁄Uà ◊¥ •ʬÊÃ∑§Ê‹ ∑§Ë
                  ÉÊÊ·áÊÊ ∑§Ë ¡Ê ‚∑§ÃË „Ò?
                  a.                •Ê¥ÃÁ⁄U∑§ ’ÊœÊ
                  b.                ’Ês •Ê∑˝§◊áÊ
                  c.                ‚‡ÊSòÊ ÁflŒ˝Ê„
                  ŸËø ÁŒ∞ ª∞ ∑ͧ≈U ◊¥ ‚ ‚„Ë ©ûÊ⁄U øÈÁŸ∞ —
                  (1)               ∑§fl‹ a                                                                                                          (2)               ∑§fl‹ c
                  (3)               ∑§fl‹ b •ÊÒ⁄U c                                                                                                  (4)               a, b •ÊÒ⁄U c
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RAS-24 / JAC                                                                                                                                                         4                                                                                                                                                                G1
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10.               Given below are two statements based on John Dewey’s understanding of ‘School and Society’.
                  Choose the correct answer from the given options.
                  Statement I :                                           Modification in the curriculum (syllabus) or method of education are in accordance
                                                                          with the changing condition of society.
                  Statement II :                                          To train the evolving insights and skills of human, the school must function a
                                                                          genuine form of community life and not as a separate unit imparting lessons.
                  (1)               Statement I and Statement II both are true.
                  (2)               Statement I and Statement II both are false.
                  (3)               Statement I is true but Statement II is false.
                  (4)               Statement I is false but Statement II is true.

                  ŸËø ¡ÊÚŸ «UflË («˜UÿÍflË) ∑§ “S∑ͧ‹ •ÊÒ⁄U ‚◊Ê¡” ∑§ ‚◊¤Ê ¬⁄U •ÊœÊÁ⁄Uà ŒÊ ∑§ÕŸ ÁŒ∞ ª∞ „Ò– ÁŒ∞ ª∞ Áfl∑§À¬Ê¥ ◊¥ ‚ ‚„Ë ©ûÊ⁄U
                  ∑§Ê øÿŸ ∑§⁄¥U–
                  ∑§ÕŸ I —                             Á‡ÊˇÊÊ ∑§ ¬Ê∆˜Uÿ∑˝§◊ (¬Ê∆˜Uÿøÿʸ) ÿÊ ¬hÁà ◊¥ „ÊŸ flÊ‹ ‚¥‡ÊÊœŸ ‚◊Ê¡ ∑§Ë ’Œ‹ÃË ¬Á⁄UÁSÕÁà ∑§ •ŸÈM§¬
                                                       „ÊÃ „Ò¥–
                  ∑§ÕŸ II — ◊ÊŸfl ∑§Ë Áfl∑§Á‚à „ÊÃË •¥ÃŒÎ¸Ác≈U •ÊÒ⁄U ¬˝flËáÊÃÊ ∑§Ê ¬˝Á‡ÊˇÊáÊ ŒŸ ∑§ Á‹∞ S∑ͧ‹ ∑§Ê ‚Ê◊ÈŒÊÁÿ∑§ ¡ËflŸ ∑§ ∞∑§
                            flÊSÃÁfl∑§ SflM§¬ ∑§Ë Ã⁄U„ ∑§Ê◊ ∑§⁄UŸÊ „ÊªÊ Ÿ Á∑§ ¬Ê∆U ¬…∏ÊŸ flÊ‹Ë ∞∑§ •‹ª ß∑§Ê߸ ∑§Ë Ã⁄U„–
                  (1)               ∑§ÕŸ I ÃÕÊ ∑§ÕŸ II ŒÊŸÊ¥ ‚„Ë „Ò¥–
                  (2)               ∑§ÕŸ I ÃÕÊ ∑§ÕŸ II ŒÊŸÊ¥ ª‹Ã „Ò¥–
                  (3)               ∑§ÕŸ I ‚„Ë „Ò ¬⁄UãÃÈ ∑§ÕŸ II ª‹Ã „Ò–
                  (4)               ∑§ÕŸ I ª‹Ã „Ò ¬⁄UãÃÈ ∑§ÕŸ II ‚„Ë „Ò–


11.               Among the following Ramsar Wetlands Sites, which one was included in January, 2024 ?
                  (1)               Pallikaranai Marsh Reserve Forest
                  (2)               Longwood Shola Reserve Forest
                  (3)               Asan Conservation Reserve
                  (4)               Beas Conservation Reserve

                  ÁŸêŸÁ‹Áπà ◊¥ ‚ Á∑§‚ ⁄UÊ◊‚⁄U •ÊŒ˝¸÷ÍÁ◊ ¬È⁄UÊSÕ‹ ∑§Ê ¡Ÿfl⁄UË, 2024 ◊¥ ‚Áê◊Á‹Ã Á∑§ÿÊ ªÿÊ?
                  (1)               ¬À‹Ë∑§⁄UŸß¸ ◊ʇʸ Á⁄U¡fl¸ »§ÊÚ⁄US≈U (¬À‹Ë∑§⁄UŸß¸ Œ‹Œ‹ •Ê⁄UÁˇÊà flŸ)
                  (2)               ‹Ê°ªflÍ«U ‡ÊÊ‹Ê Á⁄U¡fl¸ »§ÊÚ⁄US≈U (‹Ê°ªflÍ«U ‡ÊÊ‹Ê •Ê⁄UÁˇÊà flŸ)
                  (3)               •Ê‚Ÿ ∑¥§¡fl¸‡ÊŸ Á⁄U¡fl¸ (•Ê‚Ÿ ‚¥⁄UˇÊáÊ •Ê⁄UÁˇÊÃ)
                  (4)               éÿÊ‚ ∑¥§¡fl¸‡ÊŸ Á⁄U¡fl¸ (éÿÊ‚ ‚¥⁄UˇÊáÊ •Ê⁄UÁˇÊÃ)
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RAS-24 / JAC                                                                                                                                                         5                                                                                                                                                                G1
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12.               Consider the following statements regarding Indian classical music :
                  A.                Dhrupad is the oldest form of Carnatic Music.
                  B.                Hindustani Music has six major ragas.
                  Choose the correct answer from the codes below :
                  (1)               Only A is correct                                                                                                (2)               Only B is correct
                  (3)               Both A and B are correct                                                                                         (4)               Neither A nor B is correct

                  ÷Ê⁄UÃËÿ ‡ÊÊSòÊËÿ ‚¥ªËà ∑§ ’Ê⁄U ◊¥ ÁŸêŸÁ‹Áπà ∑§ÕŸÊ¥ ¬⁄U ÁfløÊ⁄U ∑§ËÁ¡∞ —
                  A.                œ˝È¬Œ ∑§ŸÊ¸≈U∑§ ‚¥ªËà ∑§Ê ¬˝ÊøËŸÃ◊ ¬˝M§¬ „Ò–
                  B.                Á„ãŒÈSÃÊŸË ‚¥ªËà ◊¥ ¿U„ ◊ÈÅÿ ⁄Uʪ „Ò¥–
                  ŸËø ÁŒ∞ ª∞ ∑ͧ≈U ◊¥ ‚ ‚„Ë ©ûÊ⁄U øÈÁŸ∞ —
                  (1)               ∑§fl‹ A ‚„Ë „Ò                                                                                                   (2)               ∑§fl‹ B ‚„Ë „Ò
                  (3)               A •ÊÒ⁄U B ŒÊŸÊ¥ ‚„Ë „Ò¥                                                                                        (4)               Ÿ ÃÊ A Ÿ B ‚„Ë „Ò


13.               What is the ‘Aadi Vyakhyan’ series organized in New Delhi in March, 2024 ?
                  (1)               Indian Knowledge System Coordination group seminar
                  (2)               National Conclave on Tribal Women Achievers
                  (3)               Launch of the Archival Ancient History Series
                  (4)               Exhibition of the Ancient Indian Universities

                  ◊Êø¸, 2024 ◊¥ Ÿß¸ ÁŒÀ‹Ë ◊¥ •ÊÿÊÁ¡Ã “•ÊÁŒ √ÿÊÅÿÊŸ” ‚Ë⁄UË¡ ÄÿÊ „Ò?
                  (1)               ÷Ê⁄UÃËÿ ôÊÊŸ ¬˝áÊÊ‹Ë (•Ê߸ ∑§ ∞‚) ‚◊ãflÿ ‚◊Í„ ∑§Ë ‚¥ªÊc∆UË
                  (2)               ∑§ËÁø◊ÊŸ SÕÊÁ¬Ã ∑§⁄UŸ flÊ‹Ë ¡Ÿ¡ÊÃËÿ ◊Á„‹Ê•Ê¥ ∑§ ’Ê⁄U ◊¥ ⁄UÊc≈˛UËÿ ∑§ŸÄ‹fl
                  (3)               ¬È⁄UÊ‹πËÿ ¬˝ÊøËŸ ßÁÄʂ ∑§Ë ‚Ë⁄UË¡ ∑§Ê ‡ÊÈ÷Ê⁄¥U÷
                  (4)               ¬˝ÊøËŸ ÷Ê⁄Uà ∑§ Áfl‡flÁfllÊ‹ÿÊ¥ ∑§Ë ¬˝Œ‡Ê¸ŸË


14.               Which of the following acid is present in Curd ?
                  (1)               Formic Acid                                              (2)               Acetic Acid                                             (3)                Oxalic Acid                                             (4)                Lactic Acid

                  Œ„Ë ◊¥ ÁŸêŸÁ‹Áπà ◊¥ ‚ ∑§ÊÒŸ ‚Ê •ê‹ Áfll◊ÊŸ „ÊÃÊ „Ò?
                  (1)               »§ÊÚÁ◊¸∑§ ∞Á‚«U                                          (2)               ∞Á‚≈UË∑§ ∞Á‚«U                                          (3)                •ÊÚÄ¡ÒÁ‹∑§ ∞Á‚«U                                        (4)                ‹ÒÁÄ≈U∑§ ∞Á‚«U
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RAS-24 / JAC                                                                                                                                                         6                                                                                                                                                                G1
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15.               As per Resolution No. 209, Ministry of Education, 1962 which of the following statement/statements
                  are correct about the Role of CBSE in the appointment of school teachers ?
                  Statement I : Board of School Education can prescribe qualification for teachers’ appointment.
                  Statement II : Board of School Education can recommend teachers for appointment.
                  (1)               Statement I is correct but Statement II is incorrect.
                  (2)               Both the Statements are incorrect.
                  (3)               Both the Statements are correct.
                  (4)               Statement II is correct but Statement I is incorrect.
                  Á‡ÊˇÊÊ ◊¥òÊÊ‹ÿ ∑§Ë ¬˝SÃÊfl ‚¥ÅÿÊ 209, 1962 ∑§ •ŸÈ‚Ê⁄U ÁfllÊ‹ÿ Á‡ÊˇÊ∑§Ê¥ ∑§Ë ÁŸÿÈÁÄà ∑§ ◊Ê◊‹Ê¥ ◊¥ ∑§ÊÒŸ ‚ ÁŸêŸÁ‹ÁπÃ
                  ∑§ÕŸ ‚„Ë „Ò¥?
                  ∑§ÕŸ I — ÁfllÊ‹ÿ Á‡ÊˇÊÊ ’Ê«¸U Á‡ÊˇÊ∑§Ê¥ ∑§Ë ÁŸÿÈÁÄà ∑§ Á‹∞ •„¸ÃÊ∞° ÁŸœÊ¸Á⁄Uà ∑§⁄U ‚∑§ÃÊ „Ò–
                  ∑§ÕŸ II — ÁfllÊ‹ÿ Á‡ÊˇÊÊ ’Ê«¸U ÁŸÿÈÁÄÃÿÊ¥ ∑§ Á‹∞ Á‡ÊˇÊ∑§ ‚¥SÃÈÁà ∑§⁄U ‚∑§ÃÊ „Ò–
                  (1) ∑§ÕŸ I ‚„Ë „Ò, ¬⁄UãÃÈ ∑§ÕŸ II ª‹Ã „Ò–
                  (2) ŒÊŸÊ¥ „Ë ∑§ÕŸ ª‹Ã „Ò¥–
                  (3) ŒÊŸÊ¥ „Ë ∑§ÕŸ ‚„Ë „Ò¥–
                  (4) ∑§ÕŸ II ‚„Ë „Ò, ¬⁄UãÃÈ ∑§ÕŸ I ª‹Ã „Ò–


16.               Which Championship was organized for the first time in New Delhi in February 2024 under the
                  Bay of Bengal Initiative for Multi-Sectoral Technical and Economic Cooperation (BIMSTEC) ?
                  (1)               Chess                                                                                                            (2)               Aquatics
                  (3)               Photography                                                                                                      (4)               Fishing
                  ’„È-ˇÊÁòÊÿ Ã∑§ŸË∑§Ë ∞fl¥ •ÊÁÕ¸∑§ ‚„ÿÊª ∑§ Á‹∞ ’¥ªÊ‹ ∑§Ë πÊ«∏Ë ∑§Ë ¬„‹ (Á’êS≈U∑§) ∑§ •¥Ãª¸Ã »§⁄Ufl⁄UË, 2024 ◊¥ Ÿß¸
                  ÁŒÀ‹Ë ◊¥ ¬„‹Ë ’Ê⁄U ÁŸêŸÊ¥Á∑§Ã ◊¥ ‚ Á∑§‚ ˇÊòÊ ◊¥ øÒ¥Á¬ÿŸÁ‡Ê¬ ∑§Ê •ÊÿÊ¡Ÿ Á∑§ÿÊ ªÿÊ?
                  (1) ‡ÊÃ⁄¥U¡ (ø‚)                                    (2) ¡‹∑˝§Ë«UÊ (∞ÄflÁ≈UÄ‚)
                  (3) »§Ê≈UÊª˝Ê»§Ë                                   (4) ◊ÊÁàSÿ∑§Ë (Á»§Á‡Ê¥ª)


17.               The primary functions of the Central Board of Secondary Education is :
                  (1)               Conducting research on examination techniques
                  (2)               Granting diplomas and certificates to successful candidates
                  (3)               Organising training programmes for teacher
                  (4)               Formulating curriculum guidelines
                  ∑§ãŒ˝Ëÿ ◊ÊäÿÁ◊∑§ Á‡ÊˇÊÊ ’Ê«¸U ∑§Ê ¬˝ÊÕÁ◊∑§ ∑§Êÿ¸ „Ò —
                  (1) ¬⁄UˡÊÊ Ã∑§ŸË∑§Ê¥ ¬⁄U •ŸÈ‚¥œÊŸ ∑§⁄UŸÊ
                  (2) ‚»§‹ •èÿÁÕ¸ÿÊ¥ ∑§Ê Á«Uå‹Ê◊Ê •ÊÒ⁄U ¬˝◊ÊáʬòÊ ŒŸÊ
                  (3) Á‡ÊˇÊ∑§Ê¥ ∑§ Á‹∞ ¬˝Á‡ÊˇÊáÊ ∑§Êÿ¸∑˝§◊Ê¥ ∑§Ê •ÊÿÊ¡Ÿ ∑§⁄UŸÊ
                  (4) ¬Ê∆˜Uÿ∑˝§◊ ◊ʪ¸ŒÁ‡Ê¸∑§Ê ’ŸÊŸÊ
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RAS-24 / JAC                                                                                                                                                         7                                                                                                                                                                G1
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18.               Which of the following statement/statements are correct in case of interpretation of any provision
                  of examination Bye-law 1995 updated in January, 2013 of CBSE ?
                  Statement I :                                           On any question as to the interpretation of any provision of these examination
                                                                          Bye-laws, the decision of chairman of Board shall be final.
                  Statement II :                                          On any question pertaining to its interpretation of any provision of these
                                                                          examination Bye-law, the English written version shall be treated as correct.
                  (1)               Statement I is correct but Statement II is incorrect.
                  (2)               Statement II is correct but Statement I is incorrect.
                  (3)               Both the Statements are correct.
                  (4)               Both the Statements are incorrect.
                  ‚Ë.’Ë.∞‚.߸. ¬⁄UˡÊÊ ’Ê߸-‹ÊÚ 1995, ¡Ÿfl⁄UË 2013 Ã∑§ •Œ˜ÿÃË∑§⁄UáÊ ∑§ Á∑§‚Ë ÷Ë ¬˝ÊflœÊŸ ∑§Ë ¬«∏ÃÊ‹ ∑§ ‚ê’㜠◊¥
                  ÁŸêŸÁ‹Áπà ◊¥ ‚ ∑§ÊÒŸ ‚ ∑§ÕŸ ‚„Ë „Ò¥–
                  ∑§ÕŸ I — ¬⁄UˡÊÊ ’Ê߸-‹ÊÚ ∑§ Á∑§‚Ë ¬˝ÊflœÊŸ ∑§ ¬˝‡Ÿ ∑§Ë ¬«∏ÃÊ‹ ¬⁄U •ÁãÃ◊ ÁŸáʸÿ ’Ê«¸U •äÿˇÊ ∑§Ê „ÊªÊ–
                  ∑§ÕŸ II — ¬⁄UˡÊÊ ’Ê߸-‹ÊÚ ∑§ ‚¥Œ÷¸ ◊¥, Á∑§‚Ë ¬˝ÊflœÊŸ ∑§ ¬˝‡Ÿ ∑§Ë ¬«∏ÃÊ‹ ◊¥, •¥ª˝¡Ë ◊¥ Á‹Áπà SflM§¬ „Ë ‚„Ë ◊ÊŸÊ
                            ¡ÊÿªÊ–
                  (1)               ∑§ÕŸ I ‚„Ë „Ò, ¬⁄UãÃÈ ∑§ÕŸ II ª‹Ã „Ò–
                  (2)               ∑§ÕŸ II ‚„Ë „Ò, ¬⁄UãÃÈ ∑§ÕŸ I ª‹Ã „Ò–
                  (3)               ŒÊŸÊ¥ „Ë ∑§ÕŸ ‚„Ë „Ò¥–
                  (4)               ŒÊŸÊ¥ „Ë ∑§ÕŸ ª‹Ã „¥Ò–

19.               What is the goal/target year to achieve a 100% Gross Enrolment Ratio (GER) from preschool to
                  secondary level stage according to NEP 2020 ?
                  ⁄UÊc≈˛UËÿ Á‡ÊˇÊÊ ŸËÁà 2020 ∑§ •ŸÈ‚Ê⁄U ¬Ífl¸ ÁfllÊ‹ÿ ‚ ◊ÊäÿÁ◊∑§ Á‡ÊˇÊÊ ∑§ SÃ⁄U ◊¥ ‡Êì˝ÁÇÊà (100%) ‚∑§‹ ŸÊ◊Ê¥∑§Ÿ
                  •ŸÈ¬Êà (¡Ë.߸.•Ê⁄U.) ¬˝Êåà ∑§⁄UŸ ∑§Ê ‹ˇÿ fl·¸ ÄÿÊ „Ò?
                  (1)               2025                                                     (2)               2030                                                    (3)                2035                                                    (4)                2040


20.               As per the Resolution of Ministry of Education 1962 for CBSE who has the authority to propose
                  alterations or modifications to the constitution of the board ?
                  (1)               The Chairman                                                                                                     (2)               The Controlling Authority
                  (3)               The Secretary                                                                                                    (4)               The Board Members
                  ‚Ë.’Ë.∞‚.߸. ∑§ Á‹∞ Á‡ÊˇÊÊ ◊¥òÊÊ‹ÿ ∑§ ¬˝SÃÊfl - 1962 ∑§ •ŸÈ‚Ê⁄U ’Ê«¸U ∑§ ‚¥ÁflœÊŸ ◊¥ ’Œ‹Êfl ÿÊ ‚ÈœÊ⁄U ¬˝SÃÊÁflà ∑§⁄UŸ ∑§Ê
                  ¬˝ÊÁœ∑§Ê⁄U Á∑§‚∑§ ¬Ê‚ „Ò?
                  (1)               •äÿˇÊ                                                                                                            (2)               ÁŸÿ¥òÊáÊ ¬˝ÊÁœ∑§Ê⁄UË
                  (3)               ‚Áøfl                                                                                                             (4)               ’Ê«¸U ‚ŒSÿ
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RAS-24 / JAC                                                                                                                                                         8                                                                                                                                                                G1
CBSE Junior Accountant 2024 question paper, Junior Accountant, CBSE Recruitment Examination 2024, Tier 1, booklet code G1, page 9 of 40
Page 9 of 40
Text of page 9
RAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JAC




                                                                                     PART - II / ÷ʪ - II
                                                                     Reasoning & Mathematical Ability / Ã∑¸§ ∞fl¥ ªÁáÊÃËÿ ˇÊ◊ÃÊ
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21.               Richa, Vinita and Kavita are walking around a circular park and they complete their one revolution
                  in 48 seconds, 64 seconds and 72 seconds respectively. If they start from the same point then after
                  how much time will they again meet together at the starting point ?
                  (1)               7 min. 48 sec.                                                                                                   (2)               8 min. 32 sec.
                  (3)               9 min. 36 sec.                                                                                                   (4)               9 min. 48 sec.

                  ´§øÊ, ÁflŸËÃÊ •ÊÒ⁄U ∑§ÁflÃÊ ∞∑§ flÎûÊÊ∑§Ê⁄U ¬Ê∑¸§ ◊¥ ≈U„‹ ⁄U„Ë „Ò¥ ÃÕÊ fl ∑˝§◊‡Ê— 48 ‚∑§á«U, 64 ‚∑§á«U •ÊÒ⁄U 72 ‚∑§á«U ◊¥
                  •¬ŸÊ ∞∑§ øÄ∑§⁄ ¬Í⁄UÊ ∑§⁄UÃË „Ò¥– ÿÁŒ fl ‚Ê◊Êãÿ Á’¥ŒÈ ‚ ø‹ŸÊ ¬˝Ê⁄Uê÷ ∑§⁄UÃË „Ò¥ ÃÊ Á∑§ÃŸ ‚◊ÿ ’ÊŒ fl Á»§⁄U ‚ ¬˝Ê⁄¥UÁ÷∑§ Á’¥ŒÈ
                  ¬⁄U ∞∑§ ‚ÊÕ Á◊‹¥ªË?U
                  (1)               7 Á◊Ÿ≈U 48 ‚∑§á«U                                                                                               (2)               8 Á◊Ÿ≈ 32 ‚∑§á«

                  (3)               9 Á◊Ÿ≈ 36 ‚∑§á«                                                                                                 (4)               9 Á◊Ÿ≈ 48 ‚∑§á«


22.               Amrit can complete a work in 12 days and Vishnu can do the same work in 16 days. Amrit,
                  Vishnu and Saurabh together can complete the same work in 4 days. In how many days Saurabh
                  alone can complete 1/6th of the same work ?

                                          1                                                                          3                                                                           1                                                                         3
                  (1)                 1     days                                             (2)                1      days                                            (3)                 2       days                                           (4)                 3      days
                                          5                                                                          5                                                                           5                                                                         5
                  •◊Îà Á∑§‚Ë ∑§Êÿ¸ ∑§Ê 12 ÁŒŸÊ¥ ◊¥ ¬Í⁄UÊ ∑§⁄U ‚∑§ÃÊ „Ò •ÊÒ⁄U ÁflcáÊÈ ©‚Ë ∑§Êÿ¸ ∑§Ê 16 ÁŒŸÊ¥ ◊¥ ¬Í⁄UÊ ∑§⁄U ‚∑§ÃÊ „Ò– ©‚Ë ∑§Êÿ¸ ∑§Ê
                  •◊ÎÃ, ÁflcáÊÈ •ÊÒ⁄U ‚ÊÒ⁄U÷ ∞∑§ ‚ÊÕ Á◊‹∑§⁄U 4 ÁŒŸÊ¥ ◊¥ ¬Í⁄UÊ ∑§⁄U ‚∑§Ã „Ò¥– ‚ÊÒ⁄U÷ •∑§‹ ©‚Ë ∑§Êÿ¸ ∑§Ê 1/6 ÷ʪ Á∑§ÃŸ ÁŒŸÊ¥
                  ◊¥ ¬Í⁄UÊ ∑§⁄U ‚∑§ÃÊ „Ò?
                                          1                                                                          3                                                                           1                                                                         3
                  (1)                 1
                                          5
                                            ÁŒŸ                                              (2)                1
                                                                                                                     5
                                                                                                                       ÁŒŸ                                             (3)                 2
                                                                                                                                                                                                 5
                                                                                                                                                                                                   ÁŒŸ                                            (4)                 3
                                                                                                                                                                                                                                                                           5
                                                                                                                                                                                                                                                                             ÁŒŸ


23.               Starting from a point X, Ranjeet walked 40 m towards south. He then took a left turn and walked
                  60 m straight. Again he took a left turn and walked 100 m straight. Finally, he took a right turn
                  and walked 20 m straight to reach a point Y.
                  What is the shortest distance between point X and Y ?
                  (1)               90 m                                                     (2)               100 m                                                   (3)                110 m                                                   (4)                120 m

                  Á’¥ŒÈ X ‚ ‡ÊÈM§ ∑§⁄UÃ „È∞, ⁄¥U¡ËÃ, ŒÁˇÊáÊ ∑§Ë •Ê⁄U 40 ◊Ë≈U⁄U ø‹ÃÊ „Ò– Á»§⁄U fl„ ’Ê∞° ◊È«∏ÃÊ „Ò •ÊÒ⁄U ‚Ëœ 60 ◊Ë≈U⁄U ø‹ÃÊ „Ò– Á»§⁄U
                  ‚ fl„ ’Ê∞° ◊È«∏ÃÊ „Ò •ÊÒ⁄U ‚Ëœ 100 ◊Ë≈U⁄U ø‹ÃÊ „Ò– •¥Ã ◊¥ fl„ ŒÊÿ¥ ◊È«∏ÃÊ „Ò •ÊÒ⁄U Á’¥ŒÈ Y Ã∑§ ¬„ȰøŸ ∑§ Á‹∞ ‚Ëœ 20 ◊Ë≈U⁄U
                  ø‹ÃÊ „Ò–
                  Á’¥ŒÈ X •ÊÒ⁄U Y ∑§ ’Ëø ∑§Ë ãÿÍŸÃ◊ ŒÍ⁄UË ÄÿÊ „Ò?
                  (1)               90 ◊Ë≈U⁄U                                                (2)               100 ◊Ë≈U⁄U                                              (3)                110 ◊Ë≈U⁄U                                              (4)                120 ◊Ë≈U⁄U
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RAS-24 / JAC                                                                                                                                                         9                                                                                                                                                                G1
CBSE Junior Accountant 2024 question paper, Junior Accountant, CBSE Recruitment Examination 2024, Tier 1, booklet code G1, page 10 of 40
Page 10 of 40
Text of page 10
24.               Three statements are given, followed by two conclusions numbered I and II. Assuming the
                  statements to be true, even if they seem to be at variance with commonly known facts, decide
                  which of the conclusions logically follow(s) from the statements.
                  Statements :                                            All Jeeps are Cars.
                                                                          Some Cars are Buses.
                                                                          All Buses are Toys.
                  Conclusions :                                           I.                 Some Toys are Cars.
                                                                          II.                All Jeeps are Toys.
                  (1)               Only conclusion II follow.                                                                                                         (2)                Both conclusions I and II follow.
                  (3)               Neither conclusion I nor II follow.                                                                                                (4)                Only conclusion I follow.
                  ÃËŸ ∑§ÕŸ ÁŒ∞ ª∞ „Ò¥, Á¡‚∑§ ’ÊŒ ŒÊ ÁŸc∑§·¸ I •ÊÒ⁄U II ÁŒ∞ ª∞ „Ò¥– ∑§ÕŸÊ¥ ∑§Ê ‚àÿ ◊ÊŸÃ „È∞, ÷‹ „Ë fl ‚Ê◊Êãÿ ôÊÊà ÃâÿÊ¥
                  ‚ Á÷㟠¬˝ÃËà „ÊÃ „Ê¥, ÁŸáʸÿ ∑§ËÁ¡∞ Á∑§ ∑§ÊÒŸ ‚Ê/∑§ÊÒŸ ‚ ÁŸc∑§·¸, ÃÊÁ∑¸§∑§ M§¬ ‚ ∑§ÕŸÊ¥ ‚ ÁŸ∑§‹ÃÊ „Ò/ÁŸ∑§‹Ã „Ò¥–
                  ∑§ÕŸ —       ‚÷Ë ¡Ë¬, ∑§Ê⁄U „Ò¥–
                               ∑ȧ¿U ∑§Ê⁄U, ’‚ „Ò¥–
                               ‚÷Ë ’‚, Áπ‹ÊÒŸ¥ „Ò¥–
                  ÁŸc∑§·¸ — I. ∑ȧ¿U Áπ‹ÊÒŸ¥, ∑§Ê⁄U „Ò¥–
                               II. ‚÷Ë ¡Ë¬, Áπ‹ÊÒŸ¥ „Ò¥–
                  (1) ∑§fl‹ ÁŸc∑§·¸ II ÁŸ∑§‹ÃÊ „Ò–                    (2) ŒÊŸÊ¥ ÁŸc∑§·¸ I •ÊÒ⁄U II ÁŸ∑§‹Ã „Ò¥–
                  (3) Ÿ ÃÊ ÁŸc∑§·¸ I Ÿ „Ë II ÁŸ∑§‹ÃÊ „Ò–             (4) ∑§fl‹ ÁŸc∑§·¸ I ÁŸ∑§‹ÃÊ „Ò–


25.               Six letters P, Q, R, S, T and U are written on different faces of a dice. Two positions of this dice are
                  shown in the figure given below. Which letter is written on the face opposite to Q ?
                  ∞∑§ ¬Ê‚ ∑§ ÁflÁ÷㟠»§‹∑§Ê¥ ¬⁄U P, Q, R, S, T •ÊÒ⁄U U ¿U„ •ˇÊ⁄U Á‹π ª∞ „Ò¥– ß‚ ¬Ê‚ ∑§Ë ŒÊ ÁSÕÁÃÿÊ¥ ∑§Ê ŸËø ÁŒ∞ ª∞
                  ÁøòÊ ◊¥ Œ‡ÊʸÿÊ ªÿÊ „Ò– Q ∑§ Áfl¬⁄UËà »§‹∑§ ¬⁄U ∑§ÊÒŸ ‚Ê •ˇÊ⁄U Á‹πÊ „Ò?




                  (1)               S                                                        (2)               T                                                       (3)                U                                                       (4)                R


26.               Amit sells an item by giving two successive discount of 10% and 20% and still earn 20% profit. If
                  the marked price of the item is ` 4,000, then find the cost price of the item.
                  •Á◊à 10% •ÊÒ⁄U 20% ∑§Ë ŒÊ ∑˝§◊ʪà ¿ÍU≈U Œ∑§⁄U ∞∑§ flSÃÈ ’øÃÊ „Ò •ÊÒ⁄U Á»§⁄U ÷Ë 20% ‹Ê÷ •Á¡¸Ã ∑§⁄UÃÊ „Ò– ÿÁŒ flSÃÈ
                  ∑§Ê •¥Á∑§Ã ◊ÍÀÿ ` 4,000 „Ò, ÃÊ flSÃÈ ∑§Ê ∑˝§ÿ ◊ÍÀÿ ôÊÊà ∑§ËÁ¡ÿ–
                  (1)               ` 3,200                                                  (2)               ` 2,800                                                 (3)                ` 2,880                                                 (4)                ` 2,400
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RAS-24 / JAC                                                                                                                                                       10                                                                                                                                                                 G1
CBSE Junior Accountant 2024 question paper, Junior Accountant, CBSE Recruitment Examination 2024, Tier 1, booklet code G1, page 11 of 40
Page 11 of 40
Text of page 11
27.               Select the correct mirror image of the given figure when the mirror is placed at ‘AB’ line as shown
                  below.
                  ¡’ Œ¬¸áÊ ∑§Ê ŸËø ÁŒπÊ∞ •ŸÈ‚Ê⁄U ‘AB’ ⁄UπÊ ¬⁄U ⁄UπÊ ¡Ê∞ ÃÊ ŒË ªß¸ •Ê∑ΧÁà ∑§ ‚„Ë Œ¬¸áÊ ¬˝ÁÃÁ’¥’ ∑§Ê øÿŸ ∑§⁄¥U–




                  (1)                                                                                                                                (2)




                  (3)                                                                                                                                (4)



28.               If the 8 - digit number 2367A93B is divisible by 88, where A and B are single digit whole numbers,
                  then what is the value of (A+3B) ?
                  ÿÁŒ 8 •¥∑§Ê¥ ∑§Ë ‚¥ÅÿÊ 2367A93B, 88 ‚ Áfl÷Êíÿ „Ò, ¡„ʰ A •ÊÒ⁄U B ∞∑§ •¥∑§ ∑§Ë ¬Íáʸ ‚¥ÅÿÊ∞° „Ò, ÃÊ (A+3B) ∑§Ê ◊ÊŸ
                  ÄÿÊ „ÊªÊ?
                  (1)               18                                                       (2)               21                                                      (3)                24                                                      (4)                26


29.               The ratio of number of employees in offices P, Q and R is 6 : 4 : 5. If the number of employees in
                  each of the office is increased by 25%, 25% and 30% respectively, what will be the new ratio of
                  number of employees in offices of P, Q and R ?
                  ∑§Êÿʸ‹ÿÊ¥ P, Q •ÊÒ⁄U R ◊¥ ∑§◊¸øÊÁ⁄UÿÊ¥ ∑§Ë ‚¥ÅÿÊ ∑§Ê •ŸÈ¬Êà 6 : 4 : 5 „Ò– ÿÁŒ ߟ ∑§Êÿʸ‹ÿÊ¥ ◊¥ ∑§◊¸øÊÁ⁄UÿÊ¥ ∑§Ë ‚¥ÅÿÊ ◊¥
                  ∑˝§◊‡Ê— 25%, 25% •ÊÒ⁄U 30% ∑§Ë flÎÁh „ÊÃË „Ò, ÃÊ ∑§Êÿʸ‹ÿÊ¥ P, Q •ÊÒ⁄U R ◊¥ ∑§◊¸øÊÁ⁄UÿÊ¥ ∑§Ë ‚¥ÅÿÊ ∑§Ê ŸÿÊ •ŸÈ¬Êà ÄÿÊ
                  „ÊªÊ?
                  (1)               11 : 12 : 13                                             (2)               12 : 13 : 15                                            (3)                12 : 13 : 14                                            (4)                15 : 10 : 13


30.               Anvita travels one fourth distance of a journey at 40 km/h and the remaining distance at
                  80 km/h. If she took a total of 12 hours to complete the journey, what was the distance of the total
                  journey ?
                  (1)               628 km                                                   (2)               715 km                                                  (3)                768 km                                                  (4)                815 km
                  •ÁãflÃÊ ∞∑§ ÿÊòÊÊ ∑§Ë ∞∑§ øÊÒÕÊ߸ ŒÍ⁄UË 40 Á∑§‹Ê◊Ë≈U⁄U/ÉÊ¥≈UÊ ∑§Ë øÊ‹ ‚ •ÊÒ⁄U ‡Ê· ŒÍ⁄UË 80 Á∑§‹Ê◊Ë≈U⁄U/ÉÊ¥≈UÊ ∑§Ë øÊ‹ ‚ Ãÿ
                  ∑§⁄UÃË „Ò– ÿÁŒ ©‚ ÿÊòÊÊ ¬Í⁄UË ∑§⁄UŸ ◊¥ ∑ȧ‹ 12 ÉÊ¥≈U ‹ªÃ „Ò, ÃÊ ¬Í⁄UË ÿÊòÊÊ ∑§Ë ŒÍ⁄UË ÄÿÊ ÕË?
                  (1) 628 Á∑§‹Ê◊Ë≈U⁄U           (2) 715 Á∑§‹Ê◊Ë≈U⁄U            (3) 768 Á∑§‹Ê◊Ë≈U⁄U             (4) 815 Á∑§‹Ê◊Ë≈U⁄U
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RAS-24 / JAC                                                                                                                                                       11                                                                                                                                                                 G1
CBSE Junior Accountant 2024 question paper, Junior Accountant, CBSE Recruitment Examination 2024, Tier 1, booklet code G1, page 12 of 40
Page 12 of 40
Text of page 12
 2 1 +3 1 ÷1 4
                                                    
31.               The simplified value of  5      5    5 is :
                                          9 2        1 5
                                            ÷ +1 − 
                                          4 3        4 3


                     2 1 +3 1 ÷1 4
                              
                     5      5    5                                               ∑§Ê ‚⁄U‹Ë∑Χà ◊ÊŸ „Ò —
                    9 2        1 5
                      ÷ +1 − 
                    4 3        4 3

                                      2                                                                              1                                                                      1                                                                              1
                  (1)                                                                        (2)                1                                                      (3)                                                                        (4)                 2
                                      3                                                                              3                                                                      3                                                                              5




32.               Five friends P, Q, R, S and T are wearing different colour clothes Black, White, Pink, Red and Blue
                  but not necessarily in the same order. Each one like one vegetable out of Potato, Pumpkin, Gourd,
                  Beans and Cabbage. R is in Black dress. Q does not like Pumpkin and Gourd. S likes Beans and he
                  is in Blue dress. The girl in Pink dress like pumpkin. T likes potato but is not in red or pink dress.
                  R likes Gourd.

                  Who likes cabbage among all the friends ?

                  ¬Ê°ø ŒÊSà P, Q, R, S •ÊÒ⁄U T •‹ª-•‹ª ⁄¥Uª ∑§Ê‹Ê, ‚»§Œ, ªÈ‹Ê’Ë, ‹Ê‹ •ÊÒ⁄U ŸË‹ ⁄¥Uª ∑§ ∑§¬«∏ ¬„Ÿ „È∞ „Ò¥, ‹Á∑§Ÿ
                  •Êfl‡ÿ∑§ Ÿ„Ë¥ ∑§Ë ß‚Ë ∑˝§◊ ◊¥ „Ê¥– „⁄U ∑§Ê߸ •Ê‹Í, ∑§Œ˜ŒÍ, ‹ÊÒ∑§Ë, ’Ëã‚ •ÊÒ⁄U ’¥ŒªÊ÷Ë ◊¥ ‚ ∑§fl‹ ∞∑§ ‚é¡Ë ¬‚¥Œ ∑§⁄UÃÊ „Ò–
                  R Ÿ ∑§Ê‹ ⁄¥Uª ∑§Ê ∑§¬«∏Ê ¬„ŸÊ „Ò– Q ∑§Œ˜ŒÍ •ÊÒ⁄U ‹ÊÒ∑§Ë ¬‚¥Œ Ÿ„Ë¥ ∑§⁄UÃÊ „Ò– S ∑§Ê ’Ëã‚ ¬‚¥Œ „Ò •ÊÒ⁄U fl„ ŸË‹ ⁄¥Uª ∑§Ê ∑§¬«∏Ê
                  ¬„Ÿ „Ò– ªÈ‹Ê’Ë ∑§¬«∏ ¬„Ÿ ‹«∏∑§Ë ∑§Ê ∑§Œ˜ŒÍ ¬‚¥Œ „Ò– T ∑§Ê •Ê‹Í ¬‚¥Œ „Ò ‹Á∑§Ÿ fl„ ‹Ê‹ ÿÊ ªÈ‹Ê’Ë ⁄¥Uª ∑§Ê ∑§¬«∏Ê Ÿ„Ë¥
                  ¬„Ÿ „È∞ „Ò– R ∑§Ê ‹ÊÒ∑§Ë ¬‚¥Œ „Ò ßŸ ‚÷Ë ŒÊSÃÊ¥ ◊¥ ‚ ’¥ŒªÊ÷Ë Á∑§‚ ¬‚¥Œ „Ò?

                  (1)               P                                                        (2)               Q                                                       (3)                R                                                       (4)                T



33.               Ashwani lent total ` 60,000 on simple interest to two persons Rahul and Manish. He lent its one
                  part ‘A’ at the rate of 9% per annum to Rahul and the rest amount ‘B’ at the rate of 11% per
                  annum to Manish and received ` 34,800 as total interest after six years. What is the ratio of
                  A and B ?

                  •‡flŸË ŒÊ √ÿÁÄÃÿÊ¥ ⁄Uʄȋ •ÊÒ⁄U ◊ŸË· ∑§Ê ‚ÊœÊ⁄UáÊ éÿÊ¡ ¬⁄U ∑ȧ‹ ` 60,000 ©œÊ⁄U ŒÃÊ „Ò– fl„ ß‚∑§Ê ∞∑§ ÷ʪ ‘A’ ⁄Uʄȋ
                  ∑§Ê 9% ¬˝Áà fl·¸ ∑§Ë Œ⁄U ‚ ©œÊ⁄U ŒÃÊ „Ò •ÊÒ⁄U ‡Ê· ⁄UÊÁ‡Ê ‘B’ ◊ŸË· ∑§Ê 11% ¬˝Áà fl·¸ ∑§Ë Œ⁄U ‚ ©œÊ⁄U ŒÃÊ „Ò •ÊÒ⁄U ¿U„ fl·¸ ∑§
                  ’ÊŒ ∑ȧ‹ éÿÊ¡ ∑§ M§¬ ◊¥ ` 34,800 ¬˝Êåà ∑§⁄UÃÊ „Ò– A •ÊÒ⁄U B ∑§Ê •ŸÈ¬Êà ÄÿÊ „Ò?

                  (1)               1:2                                                      (2)               2:1                                                     (3)                1:3                                                     (4)                3:1
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RAS-24 / JAC                                                                                                                                                       12                                                                                                                                                                 G1
CBSE Junior Accountant 2024 question paper, Junior Accountant, CBSE Recruitment Examination 2024, Tier 1, booklet code G1, page 13 of 40
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34.               Study the Venn diagram and answer the question. Here rectangle represents males, circle represents
                  dancers and triangle represents graduates.
                  Which letter represents the male dancers who are not graduate ?
                  ÁŸêŸÁ‹Áπà flŸ •Ê⁄Uπ ∑§Ê •äÿÿŸ ∑§⁄U¥ •ÊÒ⁄U ¬˝‡Ÿ ∑§Ê ©ûÊ⁄U Œ¥– ÿ„ʰ •Êÿà ¬ÈL§·Ê¥ ∑§Ê, flÎûÊ ŸÃ¸∑§Ê¥ ∑§Ê •ÊÒ⁄U ÁòÊ÷È¡ SŸÊÃ∑§Ê¥
                  ∑§Ê ¬˝ŒÁ‡Ê¸Ã ∑§⁄UÃÊ „Ò–
                  ∑§ÊÒŸ ‚Ê •ˇÊ⁄U ∞‚ ¬ÈL§· ŸÃ¸∑§Ê¥ ∑§Ê Œ‡ÊʸÃÊ „Ò ¡Ê SŸÊÃ∑§ Ÿ„Ë¥ „Ò?




                  (1)               B                                                        (2)               C                                                       (3)                D                                                       (4)                E

35.               Given below is a question followed by two statements numbered I and II, each containing some
                  information. You have to decide which of the statements is/are sufficient to answer the question.
                  Read both the statements and decide the appropriate answer.
                  How V is related to D ?
                  Statements :     I.   D is the daughter of V and C is the mother of V.
                                   II. C is the mother of V and V is the mother of D.
                  (1) Statement II alone is sufficient to answer the question while statement I alone is not sufficient.
                  (2) Either statement I alone or statement II alone is sufficient to answer the question.
                  (3) Both statements I and II together are necessary to answer the question.
                  (4) Statement I alone is sufficient to answer the question while statement II alone is not sufficient.
                  ŸËø ∞∑§ ¬˝‡Ÿ ∑§ ’ÊŒ ŒÊ ∑§ÕŸ I •ÊÒ⁄U II ¬˝àÿ∑§ ∑ȧ¿U ¡ÊŸ∑§Ê⁄UË ‚Á„à ÁŒ∞ ª∞ „Ò¥– •ʬ∑§Ê ÿ„ Ãÿ ∑§⁄UŸÊ „Ò Á∑§ ∑§ÊÒŸ ‚Ê/‚
                  ∑§ÕŸ ¬˝‡Ÿ ∑§Ê ©ûÊ⁄U ŒŸ „ÃÈ ¬ÿʸåà „Ò/„Ò¥– ŒÊŸÊ¥ ∑§ÕŸÊ¥ ∑§Ê ¬Á…∏∞ •ÊÒ⁄U ©ÁøÃ ©ûÊ⁄U Ãÿ ∑§ËÁ¡∞–
                  V, D ‚ Á∑§‚ ¬˝∑§Ê⁄U ‚¥’¥ÁœÃ „Ò?
                  ∑§ÕŸ —        I.     D, V ∑§Ë ¬ÈòÊË „Ò •ÊÒ⁄U C, V ∑§Ë ◊ʰ „Ò–
                                II. C, V ∑§Ë ◊ʰ „Ò •ÊÒ⁄U V, D ∑§Ë ◊ʰ „Ò–
                  (1) ∑§ÕŸ II •∑§‹ „Ë ¬˝‡Ÿ ∑§Ê ©ûÊ⁄U ŒŸ „ÃÈ ¬ÿʸåà „Ò ¡’Á∑§ ∑§ÕŸ I •∑§‹ ¬ÿʸåà Ÿ„Ë¥ „Ò–
                  (2) ÿÊ ÃÊ ∑§ÕŸ I •∑§‹ ÿÊ ∑§ÕŸ II •∑§‹ ¬˝‡Ÿ ∑§Ê ©ûÊ⁄U ŒŸ „ÃÈ ¬ÿʸåà „Ò–
                  (3) ŒÊŸÊ¥ ∑§ÕŸ I •ÊÒ⁄U II ∞∑§ ‚ÊÕ Á◊‹∑§⁄U ¬˝‡Ÿ ∑§Ê ©ûÊ⁄U ŒŸ ∑§ Á‹∞ •Êfl‡ÿ∑§ „Ò¥–
                  (4) ∑§ÕŸ I •∑§‹ „Ë ¬˝‡Ÿ ∑§Ê ©ûÊ⁄U ŒŸ „ÃÈ ¬ÿʸåà „Ò ¡’Á∑§ ∑§ÕŸ II •∑§‹ ¬ÿʸåà Ÿ„Ë¥ „Ò–

36.               Salary of Jitesh was first increased by 16% and then decreased by 15%. If his salary before these
                  changes was ` 54,500 then find the new salary.
                  Á¡Ã‡Ê ∑§ flß ◊¥ ¬„‹ 16% ∑§Ë flÎÁh „È߸ •ÊÒ⁄U Á»§⁄U 15% ∑§Ë ∑§◊Ë „È߸, ÿÁŒ ߟ ¬Á⁄UfløŸÊ¥ ‚ ¬„‹ ©‚∑§Ê flß ` 54,500
                  ÕÊ ÃÊ ©‚∑§Ê ŸÿÊ flß ôÊÊà ∑§ËÁ¡ÿ–
                  (1)               ` 55,045                                                 (2)               ` 54,100                                                (3)                ` 53,930                                                (4)                ` 53,737
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RAS-24 / JAC                                                                                                                                                       13                                                                                                                                                                 G1
CBSE Junior Accountant 2024 question paper, Junior Accountant, CBSE Recruitment Examination 2024, Tier 1, booklet code G1, page 14 of 40
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37.               P is the only son of S, C is the daughter of D. Q is the mother of P and D. T is the only son of P.
                  How is S related to C ?
                  (1) Cousin              (2) Father’s father (3) Mother’s father (4) Uncle
                  P, S ∑§Ê ß∑§‹ÊÒÃÊ ¬ÈòÊ „Ò, C, D ∑§Ë ¬ÈòÊË „Ò– Q, P •ÊÒ⁄U D ∑§Ë ◊ʰ „Ò– T, P ∑§Ê ß∑§‹ÊÒÃÊ ¬ÈòÊ „Ò– S, C ‚ Á∑§‚ ¬˝∑§Ê⁄U ‚¥’¥ÁœÃ
                  „Ò?
                  (1)               øø⁄UÊ ÷Ê߸                                              (2)               Á¬ÃÊ ∑§ Á¬ÃÊ                                           (3)                ◊ʰ ∑§ Á¬ÃÊ                                            (4)                øÊøÊ

38.               In a certain code language ‘HORSE’ is written as FUUSM and ‘SHEEP’ is written as QGHLX. How
                  will ‘CAMEL’ be written in that language ?
                  ∞∑§ ÁŸÁ‡øÃ ∑ͧ≈U ÷Ê·Ê ◊¥ ‘HORSE’ ∑§Ê FUUSM Á‹πÊ ¡ÊÃÊ „Ò •ÊÒ⁄U ‘SHEEP’ ∑§Ê QGHLX Á‹πÊ ¡ÊÃÊ „Ò– ©‚Ë ÷Ê·Ê
                  ◊¥ ‘CAMEL’ ∑§Ê ÄÿÊ Á‹πÊ ¡Ê∞ªÊ?
                  (1)               NGQEF                                                    (2)               QIPCD                                                   (3)                MGPEH                                                   (4)                MHQEG

39.               In a class of 60 students 45% are boys. The average weight of the girls in the class is 40 kg and the
                  average weight of all the students in class is 44.5 kg. What is the average weight (in kg) of the
                  boys ?
                  60 ¿UÊòÊÊ¥ ∑§Ë ∞∑§ ∑§ˇÊÊ ◊¥ 45% ‹«∏∑§ „Ò– ∑§ˇÊÊ ◊¥ ‹«∏Á∑§ÿÊ¥ ∑§Ê •ÊÒ‚Ã ÷Ê⁄U 40 Á∑§‹Êª˝Ê◊ •ÊÒ⁄U ∑§ˇÊÊ ◊¥ ‚÷Ë ÁfllÊÁÕ¸ÿÊ¥ ∑§Ê
                  •ÊÒ‚Ã ÷Ê⁄U 44.5 Á∑§‹Êª˝Ê◊ „Ò– ‹«∏∑§Ê¥ ∑§Ê •ÊÒ‚Ã ÷Ê⁄ (Á∑§‹Êª˝Ê◊ ◊¥) ÄÿÊ „Ò?
                  (1)               46                                                       (2)               48.5                                                    (3)                50                                                      (4)                52.6

40.               Two statements showing relationship between different elements are given followed by two
                  conclusions I and II. Assuming the statements to be true, decide which of the conclusions is/are
                  definitely true.
                  Statements :     P>Q£R=S<T
                                   R£U<V=W
                  Conclusions : I.       Q£W
                                   II. S<V
                  (1) Only conclusion I is true.
                  (2) Only conclusion II is true.
                  (3) Both conclusions I and II are true.
                  (4) Neither conclusion I nor II is true.
                  ÁflÁ÷㟠¬ŒÊ¥ ∑§ ’Ëø ‚¥’¥œ Œ‡ÊʸŸ flÊ‹ ŒÊ ∑§ÕŸ ÁŒ∞ ª∞ „Ò¥ •ÊÒ⁄U ©‚∑§ ’ÊŒ ŒÊ ÁŸc∑§·¸ I •ÊÒ⁄U II ÁŒ∞ ª∞ „Ò¥– ÿ„ ◊ÊŸ∑§⁄U Á∑§
                  ÁŒ∞ ª∞ ∑§ÕŸ ‚àÿ „Ò¥, •ʬ ÁŸáʸÿ ∑§ËÁ¡∞ Á∑§ ∑§ÊÒŸ ‚Ê/‚ ÁŸc∑§·¸ ÁŸÁ‡øÃ ÃÊÒ⁄U ¬⁄U ‚àÿ „Ò/„Ò¥?
                  ∑§ÕŸ :         P>Q£R=S<T
                                                       R£U<V=W
                  ÁŸc∑§·¸ :                            I.                 Q£W
                                                       II.                S<V
                  (1)               ∑§fl‹ ÁŸc∑§·¸ I ‚àÿ „Ò–
                  (2)               ∑§fl‹ ÁŸc∑§·¸ II ‚àÿ „Ò–
                  (3)               ŒÊŸÊ¥ ÁŸc∑§·¸ I •ÊÒ⁄U II ‚àÿ „Ò¥–
                  (4)               Ÿ ÃÊ ÁŸc∑§·¸ I Ÿ „Ë II ‚àÿ „Ò–
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RAS-24 / JAC                                                                                                                                                       14                                                                                                                                                                 G1
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                                     PART - III / ÷ʪ - III
 General English, Comprehension and Communication Skills, General Hindi, Comprehension
   and Communication Skills / ‚Ê◊Êãÿ •¥ª˝¡Ë, ’Êœ ÃÕÊ ‚¥øÊ⁄U ∑§Ê҇ʋ, ‚Ê◊Êãÿ Á„ãŒË, ’Êœ ÃÕÊ ‚¥øÊ⁄U ∑§Ê҇ʋ
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ÁŸêŸÁ‹Áπà ªlÊ¥‡Ê ∑§Ê äÿÊŸ¬Ífl¸∑§ ¬…∏∑§⁄U ©‚¬⁄U •ÊœÊÁ⁄Uà ¬˝‡ŸÊ¥ (41 - 43) ∑§ ‚≈UË∑§ ©ûÊ⁄U ŒËÁ¡∞ —

        •ŸÈ÷ÍÁà ∑§ mãm „Ë ‚ ¬˝ÊáÊË ∑§ ¡ËflŸ ∑§Ê •Ê⁄¥U÷ „ÊÃÊ „Ò– ©ìÊ ¬˝ÊáÊË ◊ŸÈcÿ ÷Ë ∑§fl‹ ∞∑§ ¡Ê«∏Ë •ŸÈ÷ÍÁà ‹∑§⁄U ß‚ ‚¥‚Ê⁄U
◊¥ •ÊÃÊ „Ò– ’ìÊ ∑§ ¿UÊ≈U-‚ NŒÿ ◊¥ ¬„‹ ‚Èπ •ÊÒ⁄U ŒÈπ ∑§Ë ‚Ê◊Êãÿ •ŸÈ÷ÍÁà ÷⁄UŸ ∑§ Á‹∞ ¡ª„ „ÊÃË „Ò– ¬≈U ∑§Ê ÷⁄UÊ ÿÊ πÊ‹Ë ⁄U„ŸÊ
„Ë ∞‚Ë •ŸÈ÷ÍÁà ∑§ Á‹∞ ¬ÿʸåà „ÊÃÊ „Ò– ¡ËflŸ ∑§ •Ê⁄¥U÷ ◊¥ ßã„Ë¥ ŒÊŸÊ¥ ∑§ Áøq „°‚ŸÊ •ÊÒ⁄U ⁄UÊŸÊ Œπ ¡ÊÃ „Ò¥ ¬⁄U fl •ŸÈ÷ÍÁÃÿʰ Á’À∑ȧ‹
‚Ê◊Êãÿ M§¬ ◊¥ ⁄U„ÃË „Ò¥, Áfl‡Ê·-Áfl‡Ê· Áfl·ÿÊ¥ ∑§Ë •Ê⁄U Áfl‡Ê·-Áfl‡Ê· M§¬Ê¥ ◊¥ ôÊÊŸ¬Ífl¸∑§ ©ã◊Èπ Ÿ„Ë¥ „ÊÃË–


41.               ªlÊ¥‡Ê ∑§ •ŸÈ‚Ê⁄U ‚Ê◊Êãÿ •ŸÈ÷ÍÁà „ÊÃË „Ò —
                  (1)               ÷Íπ ∑§Ë                                                                                                          (2)               ÷Íπ-åÿÊ‚ ∑§Ë
                  (3)               ∑§«∏fl •ŸÈ÷flÊ¥ ∑§Ë                                                                                              (4)               ‚Èπ •ÊÒ⁄U ŒÈπ ∑§Ë


42.               ‚Ê◊Êãÿ •ŸÈ÷ÍÁà ∑§ Á‹∞ ¬ÿʸåà „Ò —
                  (1)               ¬≈U ∑§Ê ÷⁄UÊ „ÊŸÊ „Ë                                                                                           (2)               ¬≈U ∑§Ê ÷⁄UÊ ÿÊ πÊ‹Ë ⁄U„ŸÊ
                  (3)               ◊ÁSÃc∑§ ∑§Ê Áø¥ÃŸ‡ÊË‹ „ÊŸÊ                                                                                      (4)               „°‚ŸÊ ÿÊ ⁄UÊŸÊ


43.               ©ëø ¬˝ÊáÊË ◊ŸÈcÿ —
                  (1)               •ŸÈ÷ÍÁà ∑§ mãm ‚ Áfl∑§Á‚à „ÊÃÊ „Ò–                                                                             (2)               ∞∑§ ¡Ê«∏Ë •ŸÈ÷ÍÁà ‹∑§⁄U ¬ÒŒÊ „ÊÃÊ „Ò–
                  (3)               ‚Ê¥‚ÊÁ⁄U∑§ Ÿ„Ë¥ „ÊÃÊ „Ò–                                                                                        (4)               ‚Èπ-ŒÈπ ∑§Ë •ŸÈ÷ÍÁà ‚ ¬⁄U „ÊÃÊ „Ò–


44.               ÁŸêŸÁ‹Áπà ◊¥ Sfl⁄U-‚¥Áœ flÊ‹Ê ‡ÊéŒ Ÿ„Ë¥ „Ò —
                  (1)               ÷Ê¡ŸÊ‹ÿ                                                                                                         (2)               ⁄U◊‡Ê
                  (3)               ÁŒÇª¡                                                                                                            (4)               ŒflãŒ˝


45.               “ŸÊø Ÿ ¡ÊŸ •ʰªŸ ≈U…∏Ê” ∑§Ê ‚≈UË∑§ •Á÷¬˝Êÿ „Ò —
                  (1)               •‚◊Ë •ʰªŸ ◊¥ Ÿ ŸÊø ¬ÊŸÊ                                                                                       (2)               •¬Ÿ ’¡Êÿ Á∑§‚Ë •ÊÒ⁄U ◊¥ ∑§◊Ë ÁŸ∑§Ê‹ŸÊ
                  (3)               „⁄U ’Êà ∑§Ê ª‹Ã ’ÃÊŸÊ                                                                                           (4)               ŸÎàÿ Ÿ ∑§⁄U ¬ÊŸ ¬⁄U SÕÊŸ ∑§Ê ª‹Ã ’ÃÊŸÊ
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RAS-24 / JAC                                                                                                                                                       15                                                                                                                                                                 G1
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46.               ÁŸêŸÁ‹Áπà ◊¥ ‚ •Êÿ¸÷Ê·Ê•Ê¥ ◊¥ ‡ÊÊÁ◊‹ Ÿ„Ë¥ „Ò —

                  (1)               •¥ª˝¡Ë                                                                                                          (2)               ÿÍŸÊŸË

                  (3)               ‹ÒÁ≈UŸ                                                                                                           (4)               Œ˝ÊÁfl«∏Ë



47.               ÁŸêŸÁ‹Áπà ◊¥ ¡ÊÁÃflÊø∑§ ‚¥ôÊÊ ‡ÊéŒ Ÿ„Ë¥ „Ò —

                  (1)               ‹«∏∑§Ê                                                                                                           (2)               ‚⁄UÊfl⁄U

                  (3)               ¬ÈÁ‹‚                                                                                                            (4)               Ÿª⁄U



48.               ‚◊Í„ ‚ Á÷㟠‡ÊéŒ ÿÈÇ◊ „Ò —

                  (1)               ◊ÊÃÊ-Á¬ÃÊ - m¥m ‚◊Ê‚                                                                                             (2)               øÃÈ÷ȸ¡ - ’„È’˝ËÁ„ ‚◊Ê‚

                  (3)               ◊„ʬÈL§· - •√ÿÿË÷Êfl ‚◊Ê‚                                                                                         (4)               øÊÒ⁄UÊ„Ê - ÁmªÈ ‚◊Ê‚



49.               “•ÊŒ◊Ë” Á∑§‚ ÷Ê·Ê ∑§Ê ‡ÊéŒ „Ò?

                  (1)               •⁄U’Ë                                                                                                            (2)               »§Ê⁄U‚Ë

                  (3)               ÃÈ∑§Ë¸                                                                                                           (4)               ◊⁄UÊ∆UË



50.               ÁŸêŸÁ‹Áπà ◊¥ fláʸ •ÊÒ⁄U ©‚∑§ flª¸ ∑§Ë ŒÎÁc≈U ‚ •‚¥ªÃ ÿÈÇ◊ „Ò —

                  (1)               “¡” - ÃÊ‹√ÿ                                                                                                      (2)               “‡Ê” - ◊Íœ¸ãÿ

                  (3)               “Ÿ” - Œ¥àÿ                                                                                                       (4)               “¬” - •Êc∆K
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RAS-24 / JAC                                                                                                                                                       16                                                                                                                                                                 G1
CBSE Junior Accountant 2024 question paper, Junior Accountant, CBSE Recruitment Examination 2024, Tier 1, booklet code G1, page 17 of 40
Page 17 of 40
Text of page 17
Read the passage given below and answer the questions that follow. (51 - 55)
      Sambu demanded, “You must give me four annas to see the film tomorrow”. His mother was
horrified. How could this boy! She had been dreading for six months past the arrival of the film. How
could people bear to see him on the screen when they knew he was no more ? She had a vague hope that
the producers might not release the picture out of consideration for her feelings. And when a procession
appeared in the street with tom-tom and band, and with young boys carrying placards and huge coloured
portraits of her husband, she resolved to go out of town for a while; but it was a desperate and unpractical
resolve. Now the picture had arrived. Her husband was going to speak, move and sing, for at least six
hours a day in that theatre three streets off.


51.               ‘But it was desperate ..... resolve’.

                  Choose the option which nearly means the same as the underlined word.
                  (1)               Merry                                                    (2)               Elated                                                  (3)                Hopeless                                                (4)                Perky


52.               Why was Sambu’s mother horrified ?
                  (1)               She could not afford four annas.
                  (2)               She wanted Sambu to pay more attention to studies.
                  (3)               He was not taking her along to see the movie.
                  (4)               Sambu should not have thought of watching the movie.


53.               What opinion do you form of Sambu’s mother ?
                  (1)               A greedy woman                                                                                                   (2)               A devoted wife
                  (3)               An angry woman                                                                                                   (4)               An ardent movie lover


54.               Why did she feel heart-broken ?
                  (1)               The wound of her loss would hurt her again.
                  (2)               The story of the film was not good.
                  (3)               The public would enjoy the movie.
                  (4)               The songs in the film were not good enough.


55.               When was she shocked ?
                  (1)               When the producers did not listen to her.
                  (2)               When her husband died without completing the movie.
                  (3)               When a procession carrying placards of her husband’s pictures appeared in the street.
                  (4)               When the movie was released without making any payment for her husband’s role.
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RAS-24 / JAC                                                                                                                                                       17                                                                                                                                                                 G1
CBSE Junior Accountant 2024 question paper, Junior Accountant, CBSE Recruitment Examination 2024, Tier 1, booklet code G1, page 18 of 40
Page 18 of 40
Text of page 18
56.               Choose the option which correctly changes the given sentence from Direct Speech into Indirect
                  Speech.
                  Radha said to me, “When will you come back ?”
                  (1)               Radha asked me when would I come back.
                  (2)               Radha asked me when I would come back.
                  (3)               Radha asked me when would I come back ?
                  (4)               Radha wanted to know the time of my return.


57.               In the following sentence choose the part that contains an error.
                  For a long time / he has been asking / me for money, / wasn’t he
                        (A)               (B)                (C)           (D)
                  (1)               (B)
                  (2)               (C)
                  (3)               (A)
                  (4)               (D)


58.               Choose the option in which the given sentence has been changed from Active Voice into
                  Passive Voice.
                  Sunita gave me a book.
                  (1)               I have been given a book.
                  (2)               I am given a book by Sunita.
                  (3)               I was given a book by Sunita.
                  (4)               A book has been given to me by Sunita.


59.               In the given sentence choose the option that correctly identifies the Part of Speech of the
                  underlined word.

                  He is going for a walk.
                  (1)               Noun
                  (2)               Verb
                  (3)               Conjunction
                  (4)               Interjection


60.               While writing a letter of complaint to the Police Commissioner of your city, you would address
                  her as :
                  (1)               My dear Sir,
                  (2)               My dear Madam,
                  (3)               Respected Sir,
                  (4)               Madam,
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RAS-24 / JAC                                                                                                                                                       18                                                                                                                                                                 G1
CBSE Junior Accountant 2024 question paper, Junior Accountant, CBSE Recruitment Examination 2024, Tier 1, booklet code G1, page 19 of 40
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                                                                                                                                PART - IV / ÷ʪ - IV
                                                                                                                               Accountancy / ‹πÊ¥∑§Ÿ
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61.               Which of the following concepts is most appropriate for charging depreciation ?

                  (1)               Dual aspect concept                                                                                              (2)               Materiality concept

                  (3)               Cost concept                                                                                                     (4)               Matching concept

                  ÁŸêŸ ◊¥ ‚ ∑§ÊÒŸ-‚Ë ‚¥∑§À¬ŸÊ OÊ‚ ∑§ ‹πÊ¥∑§Ÿ „ÃÈ •Áœ∑§Ã◊ ©ÁøÃ „Ò?
                  (1)               Ám-¬ˇÊËÿÃÊ ‚¥∑§À¬ŸÊ                                                                                              (2)               ‚Ê⁄UÃÊ ‚¥∑§À¬ŸÊ
                  (3)               ‹ÊªÃ ‚¥∑§À¬ŸÊ                                                                                                    (4)               ¬Íáʸ ¬˝SÃÈÃË∑§⁄UáÊ ‚¥∑§À¬ŸÊ


62.               For double entry system which of the following answers is correct ?

                  a.                A debit always means an increase and a credit always means a decrease.

                  b.                Every transaction must be recorded with equal debits equal total credits.

                  c.                Increase in assets is debited and decrease in assets is credited.

                  (1)               a and b                                                  (2)               b and c                                                 (3)                c and a                                                 (4)                a, b and c

                  Ám•¥∑§Ÿ ¬˝áÊÊ‹Ë ∑§ ¬Á⁄U¬ˇÊ ◊¥ ÁŸêŸ ◊¥ ‚ ∑§ÊÒŸ ‚Ê ©ûÊ⁄U ‡ÊÈh „Ò?
                  a.                ŸÊ◊ ∑§Ê •Õ¸ ‚ŒÒfl flÎÁh ÃÕÊ ¡◊Ê ‚ŒÒfl ∑§◊Ë ∑§Ê ŒÿÊà∑§ „Ò–
                  b.                ‚÷Ë ‚ÊÒŒÊ¥ ∑§ •Á÷‹πŸ ◊¥ ŸÊ◊ ÃÕÊ ¡◊Ê ‚ŒÊ ’⁄UÊ’⁄U „Ê¥ª–
                  c.                ¬Á⁄U‚ê¬ÁûÊÿÊ¥ ◊¥ ’…∏à ∑§Ê ŸÊ◊ ÃÕÊ ∑§◊Ë ∑§Ê ¡◊Ê Á∑§ÿÊ ¡ÊÿªÊ–
                  (1)               aflb                                                      (2)               bflc                                                     (3)                cfla                                                     (4)                a, b fl c



63.               If wages paid for installation of new machinery is debited to wages account, it is an error of which
                  type ?

                  (1)               Commission                                                                                                       (2)               Principle

                  (3)               Compensating                                                                                                     (4)               Omission

                  ÿÁŒ ◊‡ÊËŸ ∑§Ë SÕʬŸÊ ∑§Ë ◊$¡ŒÍ⁄UË ∑§Ê •Á÷‹πŸ ◊$¡ŒÍ⁄UË ‹πÊ ◊¥ Á∑§ÿÊ ¡ÊÃÊ „Ò ÃÊ ÿ„ Á∑§‚ ¬˝∑§Ê⁄U ∑§Ë •‡ÊÈÁh „Ò?
                  (1)               ‹π (∑§◊ˇʟ) •‡ÊÈÁh                                                                                             (2)               ‚ÒhÊ¥ÁÃ∑§ •‡ÊÈÁh
                  (3)               ˇÊÁìÍ⁄U∑§ •‡ÊÈÁh                                                                                                (4)               ‹Ê¬ •‡ÊÈÁh
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RAS-24 / JAC                                                                                                                                                       19                                                                                                                                                                 G1
CBSE Junior Accountant 2024 question paper, Junior Accountant, CBSE Recruitment Examination 2024, Tier 1, booklet code G1, page 20 of 40
Page 20 of 40
Text of page 20
64.               Which of the following is not a main Division of Government Accounts ?
                  (1)               Consolidated Fund                                                                                                (2)               Contingency Fund
                  (3)               Public Account                                                                                                   (4)               Externally Assisted Fund
                  ÁŸêŸÁ‹Áπà ◊¥ ‚ ÄÿÊ ‚⁄U∑§Ê⁄UË ‹πÊ ∑§Ê ◊ÈÅÿ ¬˝÷ʪ Ÿ„Ë¥ „Ò?
                  (1)               ‚¥ÁøÃ ÁŸÁœ                                                                                                       (2)               •Ê∑§ÁS◊∑§ ÁŸÁœ
                  (3)               ‹Ê∑§ ‹πÊ                                                                                                       (4)               ’Ês ‚„Áƒÿà ÁŸÁœ

65.               Which one of the following adjustment entry will be made if rent is still to be paid ?
                  (1)               Debit outstanding Rent Account and Credit Rent Account
                  (2)               Debit Profit & Loss Account and Credit Rent Account
                  (3)               Debit Rent Account and Credit Profit & Loss Account
                  (4)               Debit Rent Account and Credit Outstanding Rent Account
                  ÿÁŒ Á∑§⁄UÊÿÊ ∑§Ê ÷ȪÃÊŸ •÷Ë Ã∑§ Ÿ„Ë¥ Á∑§ÿÊ ªÿÊ „Ê ÃÊ ÁŸêŸÊ¥Á∑§Ã ◊¥ ‚ ∑§ÊÒŸ ‚Ë ‚◊ÊÿÊ¡Ÿ ¬˝ÁflÁc≈U ∑§Ë ¡Ê∞ªË?
                  (1)               ’∑§ÊÿÊ Á∑§⁄UÊÿÊ πÊÃÊ ∑§Ê «UÁ’≈U ∑§⁄UŸÊ •ÊÒ⁄U ⁄¥U≈U •∑§Ê©¥≈U ∑§Ê ∑˝§Á«U≈U ∑§⁄UŸÊ
                  (2)               ‹Ê÷ •ÊÒ⁄U „ÊÁŸ πÊÃÊ ∑§Ê «UÁ’≈U ∑§⁄UŸÊ •ÊÒ⁄U ⁄¥U≈U •∑§Ê©¥≈U ∑§Ê ∑˝§Á«U≈U ∑§⁄UŸÊ
                  (3)               ⁄¥U≈U •∑§Ê©¥≈U ∑§Ê «UÁ’≈U ∑§⁄UŸÊ •ÊÒ⁄U ‹Ê÷ •ÊÒ⁄U „ÊÁŸ πÊÃ ∑§Ê ∑˝§Á«U≈U ∑§⁄UŸÊ
                  (4)               Á∑§⁄UÊÿÊ πÊÃÊ (⁄¥U≈U •∑§Ê©¥≈U) ∑§Ê «UÁ’≈U ∑§⁄UŸÊ •ÊÒ⁄U ’∑§ÊÿÊ ⁄UÊÁ‡Ê Á∑§⁄UÊÿÊ πÊÃÊ ∑§Ê ∑˝§Á«U≈U ∑§⁄UŸÊ

66.               Normally, the accounts of a Government Department are maintained on cash-basis in Single Entry
                  System, there are situations where the operations of certain Government Departments working on
                  a commercial or quasi-commercial basis, the accounts may have to be maintained in commercial
                  form, (Manufacturing, Trading, Profit and Loss Accounts and Balance sheet).
                  The above provision has been described in the General Financial Rules 2017, as which of the following
                  term ?
                  (1)               Pro-forma Account                                                                                                (2)               Departmental / Divisional Account
                  (3)               Deviation Account                                                                                                (4)               Exceptional Account
                  ‚Ê◊ÊãÿÃÿÊ ‚⁄U∑§Ê⁄UË Áfl÷ʪ ∑§ πÊÃ ∑§Ê •ŸÈ⁄UˇÊáÊ ŸªŒË •ÊœÊ⁄U (⁄UÊ∑§«∏U) ¬⁄U ∞∑§‹ ¬˝ÁflÁc≈U ¬˝áÊÊ‹Ë ◊¥ Á∑§ÿÊ ¡ÊÃÊ „Ò ‹Á∑§Ÿ
                  ∞‚Ë ÁSÕÁà ÷Ë ©à¬ãŸ „Ê ¡ÊÃË „Ò ¡„ʰ ∑§Áìÿ ‚⁄U∑§Ê⁄UË Áfl÷ʪ flÊÁáÊÁíÿ∑§ •ÕflÊ •h¸-flÊÁáÊÁíÿ∑§ •ÊœÊ⁄U ¬⁄U ∑§Êÿ¸ ∑§⁄UÃ „Ò¥
                  ÃÊ ©‚ Œ‡ÊÊ ◊¥ πÊÃ ∑§Ë ¬˝ÁflÁc≈UÿÊ¥ ∑§Ê ⁄Uπ⁄UπÊfl flÊÁáÊÁíÿ∑§ ¬˝M§¬ ◊¥ (ÁflÁŸ◊ʸáÊ, √ÿʬÊ⁄U, ‹Ê÷-„ÊÁŸ πÊÃÊ •ÊÒ⁄U ÃÈ‹Ÿ-¬òÊ ∑§
                  M§¬ ◊¥) (Manufacturing, Trading, Profit and Loss Accounts and Balance sheet) Á∑§ÿÊ ¡ÊÃÊ „Ò–
                  ©¬ÿȸÄà ©¬’¥œ ∑§Ê ©À‹π ‚Ê◊Êãÿ ÁflûÊËÿ ÁŸÿ◊Êfl‹Ë, 2017 ◊¥ ÁŸêŸÊ¥Á∑§Ã ◊¥ ‚ Á∑§‚ ¬Œ ∑§ M§¬ ◊¥ Á∑§ÿÊ ªÿÊ „Ò?
                  (1)               ¬˝Ê-»§ÊÚ◊ʸ •∑§Ê©¥≈U                                                                                            (2)               Áfl÷ʪËÿ/¬˝÷ʪËÿ πÊÃÊ
                  (3)               Áflø‹Ÿ πÊÃÊ (Áfl¬ÕŸ πÊÃÊ)                                                                                          (4)               •¬flÊŒ¡ãÿ πÊÃÊ
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RAS-24 / JAC                                                                                                                                                       20                                                                                                                                                                 G1
CBSE Junior Accountant 2024 question paper, Junior Accountant, CBSE Recruitment Examination 2024, Tier 1, booklet code G1, page 21 of 40
Page 21 of 40
Text of page 21
67.               Tick the correct answer.
                  GAAP stands for Generally Accepted Accounting :
                  (1) Provisions        (2) Policies       (3) Principles                                                                                                                                                                         (4)                Practices
                  ‚„Ë ©ûÊ⁄U ∑§Ê ߥÁªÃ ∑§⁄¥U —
                  GAAP = ‚Ê◊Êãÿ× ◊Êãÿ ‹πÊ¥∑§Ÿ __________–
                  (1) ¬˝ÊflœÊŸ                   (2) ŸËÁÃÿʰ                                                                                                            (3)                Á‚hʥà                                                  (4)                ¬˝ÕÊ

68.               Which of the following is not a capital receipt ?
                  (1) Owners bring additional capital.
                  (2)               Loan is taken from the bank.
                  (3)               Goods are purchased on credit.
                  (4)               Old machinery is sold.
                  ÁŸêŸ ◊¥ ‚ ∑§ÊÒŸ-‚Ê •ʪ◊ ¬Í°¡ËªÃ Ÿ„Ë¥ „Ò?
                  (1) ◊ÊÁ‹∑§ •ÁÃÁ⁄UÄà ¬Í°¡Ë ‹ªÊÃ „Ò–
                  (2) ’Ò¥∑§ ‚ ©œÊ⁄U Á‹ÿÊ ¡ÊÃÊ „Ò–
                  (3) ◊Ê‹ (flSÃÈ∞°) ©œÊ⁄U ◊¥ π⁄UËŒË ¡ÊÃË „Ò¥–
                  (4) ¬È⁄UÊŸË ◊‡ÊËŸ⁄UË ∑§Ë Á’∑˝§Ë ∑§Ë ¡ÊÃË „Ò–


69.               With reference to items on the debit side of trading and profit and loss account, which of the
                  following sets of items is correct ?
                  i.    Opening stock                  ii. Other incomes iii. Carriage inwards
                  (1) i and ii            (2) ii and iii        (3) i and iii       (4) i, ii and iii
                  √ÿʬÊ⁄U ÃÕÊ ‹Ê÷ ∞fl¥ „ÊÁŸ Áflfl⁄UáÊË ∑§ ‚¥Œ÷¸ ◊¥ ŸÊ◊ ∑§ •ÊÒ⁄U ◊ŒÊ¥ ∑§ ÁŸêŸ ◊¥ ∑§ÊÒŸ ‚ ‚◊Í„ ‚„Ë „Ò¥?
                  i.      ¬˝Ê⁄¥UÁ÷∑§ ◊Ê‹ (S≈UÊÚ∑§)            ii.   ßÃ⁄U •Êÿ                 iii. flSÃÈ ‹ÊŸ ∑§Ê Á∑§⁄UÊÿÊ
                  (1) i fl ii                     (2) ii fl iii              (3) i fl iii                      (4) i, ii fl iii


70.               Which of the following statements is incorrect ?
                  (1) Errors of commission are due to incorrect posting of transactions.
                  (2) Errors of omission are when a transaction is repeated.
                  (3) Errors of principle are when GAAPs are violated.
                  (4) Compensating errors are when net effect of two or more errors is nil.
                  ÁŸêŸÁ‹Áπà ◊¥ ‚ ∑§ÊÒŸ ‚ ∑§ÕŸ ª‹Ã „Ò¥?
                  (1) ‹𠕇ÊÈÁhÿÊ¥ ∑§Ê ∑§Ê⁄UáÊ ‹Ÿ-ŒŸ (‚¥√ÿfl„Ê⁄U) ∑§Ë ª‹Ã ¬˝ÁflÁc≈U „Ò–
                  (2) ‹Ê¬ •‡ÊÈÁhÿʰ Ã’ „ÊÃË „¥Ò ¡’ ‹ŸŒŸ ¬˝ÁflÁc≈U ∑§Ë ¬ÈŸ⁄UÊflÎÁûÊ „ÊÃË „Ò–
                  (3) Á‚hʥà ¡ãÿ •‡ÊÈÁhÿʰ Ã’ „ÊÃË „Ò¥ ¡’ GAAPs ∑§Ê ©À‹¥ÉÊŸ „ÊÃÊ „Ò–
                  (4) ˇÊÁìÍ⁄U∑§ •‡ÊÈÁhÿʰ Ã’ „ÊÃË „Ò¥ ¡’ ŒÊ ÿÊ ŒÊ ‚ •Áœ∑§ •‡ÊÈÁhÿÊ¥ ∑§Ê ∑ȧ‹ ¬˝÷Êfl ‡ÊÍãÿ „ÊÃÊ „Ò–
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RAS-24 / JAC                                                                                                                                                       21                                                                                                                                                                 G1
CBSE Junior Accountant 2024 question paper, Junior Accountant, CBSE Recruitment Examination 2024, Tier 1, booklet code G1, page 22 of 40
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71.               Which of the following is correct ?

                  A bill of exchange has following advantages :

                  i.                There is certainity of terms and conditions.

                  ii.               It does not require acceptance by the drawee.

                  iii.              It is a convenient means of credit.

                  (1)               i and ii                                                 (2)               i and iii                                               (3)                ii and iii                                              (4)                i, ii and iii

                  ÁŸêŸ ◊¥ ‚ ‚„Ë ∑§Ê •¥Á∑§Ã ∑§⁄¥U —
                  ÁflÁŸÿ◊ Áfl¬òÊ ∑§ ÁŸêŸÁ‹Áπà ‹Ê÷ „Ò¥ —
                  i.                ß‚∑§Ë ÁŸÁ‡øÃ ‡ÊÃZ „ÊÃË „Ò¥–
                  ii.               ß‚∑§ Á‹ÿ ¬ÊŸ flÊ‹ √ÿÁÄà ∑§Ë SflË∑ΧÁà •Êfl‡ÿ∑§ Ÿ„Ë¥ „Ò–
                  iii.              ÿ„ ∞∑§ ‚ÈÁflœÊ¡Ÿ∑§ ¡◊Ê ¬˝¬òÊ „Ò–
                  (1)               i fl ii                                                   (2)               i fl iii                                                 (3)                ii fl iii                                                (4)                i, ii fl iii



72.               Which of the following is not covered in the meaning of inventory, as per A.S.2 ?

                  Inventories are assets that are :

                  (1)               held for sale in ordinary business e.g. finished goods

                  (2)               in the process of production for such sale, e.g. W.I.P.

                  (3)               in the form of materials or supplies to be consumed in the production process or in the
                                    rendering of services e.g. Raw Materials

                  (4)               ad-valorem taxes paid/or to be paid on finished goods

                  ‹πÊ¥∑§Ÿ ◊ÊŸ∑§ 2 (A.S.2) ∑§ •ŸÈ‚Ê⁄U ◊Ê‹‚ÍøË ∑§ •Á÷¬˝Êÿ ◊¥ ÁŸêŸÁ‹Áπà ◊¥ ‚ ÄÿÊ ‚Áê◊Á‹Ã Ÿ„Ë¥ „Ò?
                  ◊Ê‹‚ÍøË ¬Á⁄U‚¥¬ÁûÊÿʰ fl „Ò¥ ¡Ê —
                  (1)               ‚ÊœÊ⁄UáÊ √ÿfl‚Êÿ ◊¥ Á’∑˝§Ë ∑§ Á‹∞ œÊÁ⁄Uà ∑§Ë ¡ÊÃË „Ò¥– ©ŒÊ„⁄UáÊÊÕ¸ - ÃÒÿÊ⁄U ◊Ê‹
                  (2)               ß‚ Ã⁄U„ ∑§Ë Á’∑˝§Ë ∑§ Á‹∞ ©à¬ÊŒŸ ∑§Ë ¬˝Á∑˝§ÿÊ ◊¥, ÿÕÊ «UéÀÿÍ.•Ê߸.¬Ë. (WIP) (Work In Progress)
                  (3)               ©à¬ÊŒŸ ¬˝∑˝§◊ ◊¥ π¬Ã „ÊŸ flÊ‹Ë ‚Ê◊ª˝Ë ÿÊ •ʬÍÁø ∑§ M§¬ ◊¥ •ÕflÊ ‚flÊ ¬˝ŒÊŸ ∑§⁄UŸ ◊¥ ÿÕÊ ∑§ëøÊ ◊Ê‹
                  (4)               ÃÒÿÊ⁄U ◊Ê‹ ¬⁄U ‚¥ŒûÊ •ÕflÊ ‚¥ŒÊÿ ∑§ ÁŸÁ◊ûÊ ◊ÍÀÿÊŸÈ‚Ê⁄U ∑§⁄U
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RAS-24 / JAC                                                                                                                                                       22                                                                                                                                                                 G1
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73.               Article 292 of the Indian Constitution provides that Union (Central Government) may be permitted
                  to raise money by borrowing upon security. Please identify the Security, which may have to be
                  referred while deciding the amount to be borrowed :
                  (1)               Consolidated Fund of India
                  (2)               Contingency Fund of India
                  (3)               As per advice of Reserve Bank of India
                  (4)               As per advice of State Bank of India

                  ÷Ê⁄Uà ∑§ ‚¥ÁflœÊŸ ∑§ •ŸÈë¿UŒ 292 ◊¥ ©¬’¥œ Á∑§ÿÊ ªÿÊ „Ò Á∑§ ‚¥ÉÊ (∑§ãŒ˝ ‚⁄U∑§Ê⁄U) ∑§Ê ¬˝ÁÃ÷ÍÁà ∑§ •ÊœÊ⁄U ¬⁄U œŸ ¡È≈UÊŸ ∑§Ë
                  •ŸÈ◊Áà ŒË ¡Ê ‚∑§ÃË „Ò– ÁŸêŸÁ‹Áπà ◊¥ ‚ Á∑§‚ ¬˝ÁÃ÷ÍÁà ∑§Ê ‚¥Œ÷¸ Œ∑§⁄U ©œÊ⁄U (∑§¡¸) ∑§Ë œŸ⁄UÊÁ‡Ê ∑§ ‚¥’¥œ ◊¥
                  •Á÷ÁŸ‡øÿ Á∑§ÿÊ ¡Ê ‚∑§ÃÊ „Ò ?
                  (1)               ÷Ê⁄Uà ∑§Ë ‚¥ÁøÃ ÁŸÁœ
                  (2)               ÷Ê⁄Uà ∑§Ë •Ê∑§ÁS◊∑§ ÁŸÁœ
                  (3)               ÷Ê⁄UÃËÿ Á⁄U¡fl¸ ’Ò¥∑§ ∑§Ë ‚‹Ê„ ∑§ •ŸÈ‚Ê⁄U
                  (4)               ÷Ê⁄UÃËÿ S≈U≈U ’Ò¥∑§ ∑§Ë ‚‹Ê„ ∑§ •ŸÈ‚Ê⁄U

74.               Which one of the following statements is correct ?
                  i.                If the benefit of an expenditure extends to more than one year, such expenditure is called
                                    Capital Expenditure.
                  ii.               If the benefit of an expenditure extends to one year, such expenditure is called Capital
                                    Expenditure.
                  iii.              If the benefit of an expenditure is confined to one year it is called Revenue Expenditure.
                  (1)               i and ii                                                 (2)               i and iii                                               (3)                ii and iii                                              (4)                i, ii and iii

                  ÁŸêŸ ◊¥ ‚ ∑§ÊÒŸ-‚Ê ∑§ÕŸ ‡ÊÈh „Ò?
                  i.                ÿÁŒ Á∑§‚Ë √ÿÿ ∑§Ê ‹Ê÷ ∞∑§ fl·¸ ‚ •Áœ∑§ •flÁœ ◊¥ ¬˝Êåà „ÊÃÊ „Ò ÃÊ ∞‚ √ÿÿ ∑§Ê ¬Í°¡Ë √ÿÿ ∑§„Ã „Ò¥–
                  ii.               ÿÁŒ Á∑§‚Ë √ÿÿ ∑§Ê ‹Ê÷ ∑§fl‹ ∞∑§ fl·¸ ¬˝Êåà „ÊÃÊ „Ò ÃÊ ∞‚ √ÿÿ ∑§Ê ¬Í°¡Ë √ÿÿ ∑§„Ã „Ò¥–
                  iii.              ÿÁŒ Á∑§‚Ë √ÿÿ ∑§Ê ‹Ê÷ ∑§fl‹ ∞∑§ fl·¸ Ã∑§ ‚ËÁ◊à „Ò ÃÊ ∞‚ √ÿÿ ∑§Ê •ʪ◊ √ÿÿ ∑§„Ã „Ò¥–
                  (1)               i fl ii                                                   (2)               i fl iii                                                 (3)                ii fl iii                                                (4)                i, ii fl iii


75.               If the amount of rent paid is ` 10,000 and prepaid rent is ` 3,000, then what will be the amount of
                  rent shown in profit and loss account ?

                  ÿÁŒ ÷ȪÃÊŸ ∑§Ë ªß¸ Á∑§⁄UÊÿ ∑§Ë ⁄UÊÁ‡Ê ` 10,000 „Ò– ÃÕÊ Á∑§⁄UÊÿ ∑§Ê •Áª˝◊ ÷ȪÃÊŸ ` 3,000 „Ò ÃÊ ‹Ê÷ ∞fl¥ „ÊÁŸ ‹π ◊¥
                  Á∑§⁄UÊÿ ∑§Ë Á∑§ÃŸË ⁄UÊÁ‡Ê ¬˝ŒÁ‡Ê¸Ã ∑§Ë ¡ÊÿªË?
                  (1)               ` 13,000                                                 (2)               ` 10,000                                                (3)                ` 3,000                                                 (4)                ` 7,000
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RAS-24 / JAC                                                                                                                                                       23                                                                                                                                                                 G1
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76.               Although no set format has been prescribed for an accounting voucher in the textbooks, but a few
                  guiding considerations have been suggested. Which of the following suggestions are not considered
                  obligatory ?

                  (1)               Name of the firm must be printed on the voucher, and a serial number be assigned.

                  (2)               Date of transaction and brief narration must be indicated.

                  (3)               Name of account to be debited/credited is mentioned.

                  (4)               A colour code may be assigned to each type of voucher.

                  ÿlÁ¬ ¬Ê∆K¬ÈSÃ∑§Ê¥ ◊¥ ‹πÊ¥∑§Ÿ flÊ©ø⁄U ∑§ Á‹∞ ∑§Ê߸ ÁflÁ‡Êc≈U ¬˝ÊM§¬ ÁflÁ„à Ÿ„Ë¥ Á∑§ÿÊ ªÿÊ „Ò Á∑§ãÃÈ ∑ȧ¿U∑§ ‚ÈÁfløÊÁ⁄UÃ
                  ◊ʪ¸Œ‡Ê˸ ‚ȤÊÊfl ÁŒ∞ ª∞ „Ò–
                  ÁŸêŸÁ‹Áπà ◊¥ ‚ Á∑§‚ ‚ȤÊÊfl/Á∑§Ÿ ‚ȤÊÊflÊ¥ ∑§Ê •ÁŸflÊÿ¸ Ÿ„Ë¥ ◊ÊŸÊ ªÿÊ „Ò?
                  (1)               flÊ©ø⁄U ◊¥ ¬˝ÁÃc∆UÊŸ ∑§Ê ŸÊ◊ ◊ÈÁŒ˝Ã „ÊŸÊ øÊÁ„∞ •ÊÒ⁄U ∑˝§◊ ‚¥ÅÿÊ ŒË ªß¸ „Ê–
                  (2)               ‹ŸŒŸ (‚¥√ÿfl„Ê⁄U) ∑§Ë ÃÊ⁄UËπ ÃÕÊ ©‚ ‚¥’¥œ ◊¥ ‚¥ÁˇÊåà Áflfl⁄UáÊ ∑§Ê ©À‹π •ÁŸflÊÿ¸ „Ò–
                  (3)               «UÁ’≈U/∑˝§Á«U≈U Á∑§∞ ¡ÊŸflÊ‹ πÊÃÊ ∑§ ŸÊ◊ ∑§Ê ©À‹π Á∑§ÿÊ ¡Ê∞–
                  (4)               ¬˝àÿ∑§ flÊ©ø⁄U ∑§ Á‹∞ ∞∑§ fláʸ-∑ͧ≈U (∑§‹⁄U ∑§Ê«U) ‚◊ŸÈÁŒc≈U ∑§Ë ¡Ê∞–


77.               The Union Finance Minister lays Budget proposals before both the houses of Parliament as provided
                  under which of the Articles of the Constitution of India ?

                  (1)               Article 132                                              (2)               Article 164                                             (3)                Article 112                                             (4)                Article 106

                  ÷Ê⁄UÃËÿ ‚¥ÁflœÊŸ ∑§Ë Á∑§‚ •ŸÈë¿UŒ ∑§ •¥Ãª¸Ã ∑§ãŒ˝Ëÿ ÁflûÊ ◊¥òÊË ‚¥‚Œ ∑§ ŒÊŸÊ¥ ‚ŒŸÊ¥ ∑§ ‚◊ˇÊ ’$¡≈U ¬˝SÃÊfl ¬˝SÃÈà ∑§⁄UÃÊ
                  „Ò?
                  (1)               •ŸÈë¿UŒ 132                                             (2)               •ŸÈë¿UŒ 164                                            (3)                •ŸÈë¿UŒ 112                                            (4)                •ŸÈë¿UŒ 106


78.               Cash withdrawn by the Proprietor of a business should be credited to which of the following ?

                  (1)               Drawings Account                                                                                                 (2)               Capital Account

                  (3)               Profit and loss Account                                                                                          (4)               Cash Account

                  √ÿfl‚Êÿ ∑§ SflÊ◊Ë mÊ⁄UÊ ⁄UÊ∑§«∏ •Ê„⁄UáÊ ÁŸêŸ ◊¥ ‚ Á∑§‚ πÊÃ ◊¥ ¡◊Ê „ÊªÊ?
                  (1)               •Ê„⁄áÊ πÊÃÊU                                                                                                     (2)               ¬Í°¡Ë πÊÃÊ
                  (3)               ‹Ê÷ ∞fl¥ „ÊÁŸ πÊÃÊ                                                                                                (4)               ⁄UÊ∑§«∏ πÊÃÊ
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RAS-24 / JAC                                                                                                                                                       24                                                                                                                                                                 G1
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79.               Which qualitative characteristic of accounting information is reflected when accounting information
                  is clearly presented ?
                  (1)               Understandability                                                                                                (2)               Relevance
                  (3)               Reliability                                                                                                      (4)               Comparability
                  ‹πÊ¥∑§Ÿ ‚ÍøŸÊ ∑§Ê ∑§ÊÒŸ ‚Ê ªÈáÊÊà◊∑§ ªÈáÊ ¬Á⁄U‹ÁˇÊà „ÊÃÊ „Ò ¡’ ‹πÊ¥∑§Ÿ ‚ÍøŸÊ ’ÊœªêÿÃÊ ‚ ¬˝SÃÈà ∑§Ë ¡ÊÃË „Ò?
                  (1) ’ÊœªêÿÃÊ                                     (2) ¬˝Ê‚¥Áª∑§ÃÊ
                  (3) Áfl‡fl‚ŸËÿÃÊ                                    (4) ÃÈ‹ŸËÿÃÊ


80.               Constitution of India provides that the Comptroller and Auditor General shall be appointed by the
                  President by warrant under his hand and seal and shall only be removed from office in like manner
                  and on the like ground as a Judge of the Supreme Court. Please identify the Article of the
                  Constitution from amongst the following :
                  (1)               Article 77                                                                                                       (2)               Article 148
                  (3)               Article 267                                                                                                      (4)               Article 309
                  ÷Ê⁄Uà ∑§ ‚¥ÁflœÊŸ ◊¥ ©¬’¥œ „Ò Á∑§ ÷Ê⁄Uà ∑§ ÁŸÿ¥òÊ∑§ •ÊÒ⁄U ◊„Ê‹πʬ⁄UˡÊ∑§ ∑§Ë ÁŸÿÈÁÄà ÷Ê⁄Uà ∑§ ⁄UÊc≈˛U¬Áà ∑§ „SÃÊˇÊ⁄U •ÊÒ⁄U
                  ◊È„⁄U ‚ •Áœ¬òÊ mÊ⁄UÊ ∑§Ë ¡Ê∞ªË •ÊÒ⁄U ©‚ ©ìÊÃ◊ ãÿÊÿÊ‹ÿ ∑§ ãÿÊÿÊœË‡Ê ∑§Ê Á¡‚ ¬hÁà ∞fl¥ •ÊœÊ⁄U ¬⁄U ¬Œ ‚ „≈UÊÿÊ ¡Ê
                  ‚∑§ÃÊ „Ò, ©‚Ë ⁄UËÁà ‚ „Ë ¬ŒëÿÈà Á∑§ÿÊ ¡Ê∞ªÊ– ©Äà ©À‹π ÷Ê⁄Uà ∑§ ‚¥ÁflœÊŸ ∑§ Á∑§‚ •ŸÈë¿UŒ ◊¥ „Ò?
                  (1) •ŸÈë¿UŒ 77                                    (2) •ŸÈë¿UŒ 148
                  (3) •ŸÈë¿UŒ 267                                   (4) •ŸÈë¿UŒ 309


81.               Which of the following statements is correct ?
                  (1)               Expenditure on salary is capital expenditure.
                  (2)               Expenditure on advance tax is revenue expenditure.
                  (3)               Expenditure on advance tax is capital expenditure.
                  (4)               Expenditure on installation of new machinery is revenue expenditure.
                  ÁŸêŸ ◊¥ ‚ ∑§ÊÒŸ-‚Ê ∑§ÕŸ ‚„Ë „Ò?
                  (1) flß ∑§ ◊Œ ◊¥ Á∑§ÿÊ ªÿÊ √ÿÿ ¬Í°¡ËªÃ √ÿÿ „Ò–
                  (2) •Êÿ∑§⁄U ∑§ •Áª˝◊ ÷ȪÃÊŸ ¬⁄U „ÊŸflÊ‹Ê √ÿÿ ⁄UÊ¡Sfl √ÿÿ „Ò–
                  (3) •Êÿ∑§⁄U ∑§ •Áª˝◊ ÷ȪÃÊŸ ¬⁄U √ÿÿ ¬Í°¡ËªÃ √ÿÿ „Ò–
                  (4) Ÿß¸ ◊‡ÊËŸÊ¥ ∑§ ‚¥SÕʬŸ ¬⁄U Á∑§ÿÊ ¡ÊŸflÊ‹Ê √ÿÿ ⁄UÊ¡Sfl √ÿÿ „Ò–


82.               Which of the following is a non-profit organisation ?
                  (1)               A Corporation                                                                                                    (2)               Audit Firm
                  (3)               Insurance Company                                                                                                (4)               Public Hospital
                  ÁŸêŸ ◊¥ ‚ ∑§ÊÒŸ ‚Ê ‚¥ª∆UŸ ªÒ⁄U-‹Ê÷ •Á¡¸Ã „Ò?
                  (1) ∞∑§ ÁŸª◊                                   (2)                                                                                                   ‹πÊ ¬⁄UˡÊÊ »§◊¸
                  (3) ’Ë◊Ê ∑§ê¬ŸË                                (4)                                                                                                   ‚⁄U∑§Ê⁄UË •S¬ÃÊ‹
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RAS-24 / JAC                                                                                                                                                       25                                                                                                                                                                 G1
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83.               Government of India Accounting Rules 1990 have been framed by which of the following
                  authorities ?

                  (1)               Comptroller and Auditor General of India

                  (2)               Controller General of Accounts

                  (3)               Ministry of Finance

                  (4)               President of India

                  ÷Ê⁄Uà ‚⁄U∑§Ê⁄U ∑§ ‹πÊ ÁŸÿ◊ 1990 ÁŸêŸ ◊¥ ‚ Á∑§‚ ¬˝ÊÁœ∑§Ê⁄UË mÊ⁄UÊ ’ŸÊÿ ªÿ „Ò¥?
                  (1)               ÷Ê⁄Uà ∑§ ÁŸÿ¥òÊ∑§ ∞fl¥ ◊„Ê‹πÊ ¬⁄UˡÊ∑§
                  (2)               ◊„Ê‹πÊ∑§Ê⁄U
                  (3)               ÁflûÊ ◊¥òÊÊ‹ÿ
                  (4)               ÷Ê⁄Uà ∑§ ⁄UÊc≈˛U¬ÁÃ


84.               Ministry of Finance (Department of Expenditure) have recently revised the guidelines for Appraisal
                  and Approval of schemes, resulting in the nomenclature of expenditure, after 2016-17. Which
                  classification has been affected by the revised guidelines ?

                  (1)               Plan/Non-Plan                                                                                                    (2)               Capital/Revenue

                  (3)               Cash/Accrual                                                                                                     (4)               Charged/Voted

                  ÁflûÊ ◊¥òÊÊ‹ÿ (√ÿÿ Áfl÷ʪ) Ÿ „Ê‹ „Ë ◊¥ S∑§Ë◊Ê¥ (ÿÊ¡ŸÊ•Ê¥) ∑§ ◊ÍÀÿÊ¥∑§Ÿ •ÊÒ⁄U •ŸÈ◊ÊŒŸ ∑§ ÁŒ‡ÊÊÁŸŒ¸‡Ê ◊¥ ‚¥‡ÊÊœŸ Á∑§ÿÊ
                  „Ò Á¡‚∑§ »§‹SflM§¬ fl·¸ 2016-17 ∑§ ’ÊŒ √ÿÿ ∑§Ê ŸÊ◊∑§⁄UáÊ Á∑§ÿÊ ªÿÊ „Ò– ‚¥‡ÊÊÁœÃ ◊ʪ¸ÁŸŒ¸‡ÊÊ¥ ‚ ÁŸêŸÊ¥Á∑§Ã ◊¥ ‚
                  ∑§ÊÒŸ ‚Ê flªË¸∑§⁄UáÊ ¬˝÷ÊÁflà „È•Ê „Ò?
                  (1)               ÿÊ¡ŸÊ/ªÒ⁄U-ÿÊ¡ŸÊ                                                                                               (2)               ¬°Í¡Ë/⁄UÊ¡Sfl
                  (3)               Ÿ∑§Œ/©¬Ê¡¸Ÿ                                                                                                      (4)               ¬˝÷ÊÁ⁄UÃ/SflË∑ΧÃ


85.               Journal entry to record salary will include :

                  (1)               Debit salaries and credit cash                                                                                   (2)               Debit capital and credit cash

                  (3)               Debit cash and credit salary                                                                                     (4)               Debit salary and credit creditors

                  flß ∑§Ë ⁄UÊ¡ŸÊ◊øÊ ¬˝ÁflÁc≈U ◊¥ ‚Áê◊Á‹Ã „Ê¥ª —
                  (1)               flß πÊÃÊ ŸÊ◊ ∞fl¥ ⁄UÊ∑§«∏ πÊÃÊ ¡◊Ê                                                                              (2)               ¬Í°¡Ë πÊÃÊ ŸÊ◊ ∞fl¥ ⁄UÊ∑§«∏ πÊÃÊ ¡◊Ê
                  (3)               ⁄UÊ∑§«∏ πÊÃÊ ŸÊ◊ ∞fl¥ flß πÊÃÊ ¡◊Ê                                                                              (4)               flß πÊÃÊ ŸÊ◊ ∞fl¥ ‹ŸŒÊ⁄U πÊÃÊ ¡◊Ê
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RAS-24 / JAC                                                                                                                                                       26                                                                                                                                                                 G1
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86.               In the context of curtailment of expenditure in Government Departments, which measure has not
                  been prescribed by the Nodal Ministry i.e. Ministry of Finance ?
                  (1)               Downsizing the Bureaucracy
                  (2)               Curb on foreign travels
                  (3)               No ostentations celebrations
                  (4)               Limit on relief work

                  ‚⁄U∑§Ê⁄UË Áfl÷ʪ ◊¥ √ÿÿ ◊¥ ∑§≈UÊÒÃË ∑§⁄UŸ ∑§ ‚¥Œ÷¸ ◊¥ ŸÊ«U‹ ◊¥òÊÊ‹ÿ •ÕʸØ ÁflûÊ ◊¥òÊÊ‹ÿ mÊ⁄UÊ ÁŸêŸÁ‹Áπà ◊¥ ‚ ∑§ÊÒŸ ‚Ê
                  ©¬Êÿ ÁŸœÊ¸Á⁄UÃ/ÁflÁ„à Ÿ„Ë¥ Á∑§ÿÊ ªÿÊ „Ò?
                  (1)               ŸÊÒ∑§⁄U‡ÊÊ„Ê¥ ∑§Ë ‚¥ÅÿÊ ∑§◊ ∑§⁄UŸÊ
                  (2)               ÁflŒ‡Ê ÿÊòÊÊ•Ê¥ ◊¥ ∑§◊Ë
                  (3)               ÁŒπÊfl≈UË/¬˝Œ‡Ê¸Ÿ ∑§ ÁŸÁ◊ûÊ ‚◊Ê⁄UÊ„Ê¥ ∑§Ê •ÊÿÊ¡Ÿ Ÿ„Ë¥ ∑§⁄UŸÊ
                  (4)               ⁄Uʄà ∑§Êÿ¸ ∑§Ê ‚ËÁ◊à ∑§⁄UŸÊ

87.               Which of the following is the correct set of objectives of Generally Accepted Accounting
                  Principles ?
                  (1)               Uniformity, Consistency and Acceptability
                  (2)               Acceptability, Uniformity and Business Entity
                  (3)               Consistency, Objectivity and Duality
                  (4)               Matching, Acceptability and Uniformity

                  ÁŸêŸÁ‹Áπà ◊¥ ‚ ∑§ÊÒŸ ‚Ê ‚◊Í„ ‚Ê◊Êãÿ× ◊Êãÿ ‹πÊ¥∑§Ÿ Á‚hʥà ∑§Ê ‚¥‡ÊÈh ©g‡ÿ „Ò?
                  (1)               ∞∑§M§¬ÃÊ,U ‚◊ŸÈM§¬ÃÊ ÃÕÊ SflË∑§Êÿ¸ÃÊ
                  (2)               SflË∑§Êÿ¸ÃÊ, ∞∑§M§¬ÃÊ ÃÕÊ √ÿʬÊÁ⁄U∑§ ß∑§Ê߸
                  (3)               ‚◊ŸÈM§¬ÃÊ, flSÃÈÁŸc∆UÃÊ ÃÕÊ Ám¬ˇÊËÿÃÊ
                  (4)               •ʪ◊ √ÿÿ Á◊‹ÊŸ, SflË∑§Êÿ¸ÃÊ ÃÕÊ ∞∑§M§¬ÃÊ

88.               Which of the following concepts states that for every debit there is a credit ?
                  (1)               Business entity concept                                                                                          (2)               Dual aspect concept
                  (3)               Materiality concept                                                                                              (4)               Matching concept

                  ÁŸêŸ ‚¥∑§À¬ŸÊ•Ê¥ ◊¥ ‚ Á∑§‚ ∑§ •ŸÈ‚Ê⁄U ¬˝àÿ∑§ “ŸÊ◊” „ÃÈ ∞∑§ “¡◊Ê” „ÊÃÊ „Ò?
                  (1)               √ÿʬÊÁ⁄U∑§ ߸∑§Ê߸ ‚¥∑§À¬ŸÊ                                                                                      (2)               Ám¬ˇÊËÿÃÊ ‚¥∑§À¬ŸÊ
                  (3)               ‚Ê⁄UÃÊ ‚¥∑§À¬ŸÊ                                                                                                  (4)               •ʪ◊ √ÿÿ Á◊‹ÊŸ ‚¥∑§À¬ŸÊ
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RAS-24 / JAC                                                                                                                                                       27                                                                                                                                                                 G1
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89.               ICAI defines depreciation as which of the followings ?
                  (1)               Diminution of the intrinsic value of the asset due to use/lapse of time.
                  (2)               A value attrition of fixed assets due to depletion.
                  (3)               A measure of wearing out, consumption or other value of depreciable assets arising from
                                    use, effluxion of time or obsolescence through Technology and market change.
                  (4)               A permanent, continuing and gradual shrinkage in the book value of fixed assets.
                  ICAI Ÿ ÁŸêŸ ◊¥ ‚ ◊ÍÀÿOÊ‚ ∑§Ë ∑§ÊÒŸ-‚Ë ¬Á⁄U÷Ê·Ê ŒË „Ò?
                  (1)               ¬Á⁄U‚ê¬ÁûÊ ∑§ •¥ÃÁŸ¸Á„à ◊ÍÀÿ ◊¥ ©¬÷Êª/‚◊ÿÊ¥Ã⁄U ‚ ∑§◊Ë
                  (2)               ◊ÍÀÿ ◊¥ Á⁄UÄÃË∑§⁄UáÊ ‚ ∑§◊Ë
                  (3)               ÿ„ •flˇÊÿáÊ ÿÊÇÿ ¬Á⁄U‚¥¬ÁûÊ ◊¥ ÁÉÊ‚Êfl≈U, ©¬÷Êª •ÕflÊ ∑§Ë◊à ◊¥ ∑§Ê߸ •ãÿ ∑§◊Ë ¡Ê ©¬ÿÊª, ‚◊ÿ ∑§ √ÿÃËà „ÊŸ
                                    •ÕflÊ Ã∑§ŸË∑§ ∞fl¥ ’Ê$¡Ê⁄U ◊¥ ¬Á⁄UfløŸ ∑§ ∑§Ê⁄UáÊ •¬Á‹Áπà „ÊŸ ‚ „È߸ „Ò ∑§Ê ◊ʬŸ „Ò
                  (4)               ∞∑§ SÕÊÿË, ‚Ãà ÃÕÊ œË⁄U-œË⁄U ¬Á⁄U‚¥¬ÁûÊÿÊ¥ ∑§ ’„Ë-◊ÍÀÿ ◊¥ ‚¥∑ȧøŸ

90.               Which of the following is correct ?
                  (1)               Operating profit=Gross profit+(Non-operating expenses+Non-operating incomes)
                  (2)               Operating profit=Net profit+Non-operating expenses+Non-operating income
                  (3)               Operating profit=Net profit+Non-operating expenses−Non-operating income
                  (4)               Operating profit=Net profit−Non-operating expenses+Non-operating income
                  ÁŸêŸÁ‹Áπà ◊¥ ‚ ∑§ÊÒŸ ‚Ê ∑§ÕŸ ‚„Ë „Ò?
                  (1)               ¬˝øÊ‹ŸÊà◊∑§ ‹Ê÷=‚∑§‹ ‹Ê÷+(ªÒ⁄U ¬˝øÊ‹ŸÊà◊∑§ √ÿÿ+ªÒ⁄U ¬˝øÊ‹ŸÊà◊∑§ •Êÿ)
                  (2)               ¬˝øÊ‹ŸÊà◊∑§ ‹Ê÷=ÁŸfl‹ ‹Ê÷+ªÒ⁄U ¬˝øÊ‹ŸÊà◊∑§ √ÿÿ+ªÒ⁄U ¬˝øÊ‹ŸÊà◊∑§ •Êÿ
                  (3)               ¬˝øÊ‹ŸÊà◊∑§ ‹Ê÷=ÁŸfl‹ ‹Ê÷+ªÒ⁄U ¬˝øÊ‹ŸÊà◊∑§ √ÿÿ−ªÒ⁄U ¬˝øÊ‹ŸÊà◊∑§ •Êÿ
                  (4)               ¬˝øÊ‹ŸÊà◊∑§ ‹Ê÷=ÁŸfl‹ ‹Ê÷−ªÒ⁄ ¬˝øÊ‹ŸÊà◊∑§ √ÿÿ+ªÒ⁄U ¬˝øÊ‹ŸÊà◊∑§ •Êÿ

91.               Which of the following accounting equation is correct ?
                  (1)               Gross profit=Sales+Direct Expenses−Purchases
                  (2)               Gross profit=Sales−Direct Expenses+Purchases
                  (3)               Gross profit=Sales−Purchases−Direct Expenses
                  (4)               Gross profit=Sales+Direct Expenses+Purchases
                  ÁŸêŸ ◊¥ ‚ ∑§ÊÒŸ-‚Ê ‹πÊ ‚◊Ë∑§⁄UáÊ ‚„Ë „Ò?
                  (1)               ‚∑§‹ ‹Ê÷=Áfl∑˝§ÿ+¬˝àÿˇÊ √ÿÿ−∑˝§ÿ
                  (2)               ‚∑§‹ ‹Ê÷=Áfl∑˝§ÿ−¬˝àÿˇÊ √ÿÿ+∑˝§ÿ
                  (3)               ‚∑§‹ ‹Ê÷=Áfl∑˝§ÿ−∑˝§ÿ−¬˝àÿˇÊ √ÿÿ
                  (4)               ‚∑§‹ ‹Ê÷=Áfl∑˝§ÿ+¬˝àÿˇÊ √ÿÿ+∑˝§ÿ
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RAS-24 / JAC                                                                                                                                                       28                                                                                                                                                                 G1
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92.               As per Negotiable Instrument Act, 1881 :
                  i.                A bill of exchange has to be conditional.
                  ii.               A bill of exchange can not be signed.
                  iii.              A bill of exchange can either be conditional or unconditional as per circumstances.
                  Choose the incorrect option :
                  (1)               i and ii                                                 (2)               i and iii                                               (3)                ii and iii                                              (4)                i, ii and iii

                  ÷Ê⁄UÃËÿ ¬⁄UÊ∑˝§êÿ Áfl‹π •ÁœÁŸÿ◊ 1881 ∑§ •ŸÈ‚Ê⁄U —
                  i.                ÁflÁŸÿ◊ ¬òÊ ‚‡Êø „ÊŸÊ øÊÁ„ÿ–
                  ii.               ÁflÁŸÿ◊ ¬òÊ ¬⁄U „SÃÊˇÊ⁄U Ÿ„Ë¥ Á∑§ÿ ¡Ê ‚∑§Ã–
                  iii.              ÁflÁŸÿ◊ ¬òÊ ¬Á⁄UÁSÕÁà fl‡Ê Á’ŸÊ ‡Êø ÿÊ ‚‡Êø „Ê ‚∑§ÃÊ „Ò–
                  •‡ÊÈh Áfl∑§À¬ ∑§Ê øÿŸ ∑§⁄¥U —
                  (1)               i fl ii                                                   (2)               i fl iii                                                 (3)                ii fl iii                                                (4)                i, ii fl iii


93.               Which one of the following is not an advantage of straight line method of calculating depreciation ?
                  (1)               It is suitable for assets in which repair charges are low.
                  (2)               It is suitable for assets in which scrap value depends upon the time period involved.
                  (3)               It is suitable for assets which are affected by technological changes.
                  (4)               It is easy to calculate.

                  ÁŸêŸ ◊¥ ‚ ∑§ÊÒŸ-‚Ë ◊ÍÀÿOÊ‚ ªáÊŸÊ ∑§Ë ‚ËœË ⁄UπÊ ¬hÁà ∑§Ê ‹Ê÷ Ÿ„Ë¥ „Ò?
                  (1)               ÿ„ ¬hÁà ∞‚Ë ¬Á⁄U‚ê¬ÁûÊ ∑§ Á‹∞ ©¬ÿÈÄà „Ò Á¡‚◊¥ ◊⁄Uê◊à ¬⁄U πø¸ ∑§◊ „ÊÃÊ „Ò–
                  (2)               ÿ„ ∞‚Ë ¬Á⁄U‚ê¬ÁûÊ ∑§ Á‹∞ ©¬ÿÈÄà „Ò Á¡‚∑§Ê ’„Ë/•flÁ‡Êc≈U ◊ÍÀÿ ©¬ÿÊª ∑§Ë •flÁœ ¬⁄U ÁŸ÷¸⁄U ∑§⁄UÃÊ „Ò–
                  (3)               ÿ„ ∞‚Ë ¬Á⁄U‚ê¬ÁûÊ ∑§ Á‹∞ ©¬ÿÈÄà „Ò ¡Ê Ã∑§ŸË∑§ ∑§ ’Œ‹Êfl ‚ ¬˝÷ÊÁflà „ÊÃË „Ò–
                  (4)               ß‚ ∑§Ë ªáÊŸÊ •ʂʟ „Ò–

94.               Cost of goods sold by a business entity is not a sum total of which of the following ?
                  (1)               Purchases                                                                                                        (2)               Goods returned by the entity
                  (3)               Direct expenses                                                                                                  (4)               Indirect expenses

                  Á∑§‚Ë √ÿÊfl‚ÊÁÿ∑§ ß∑§Ê߸ mÊ⁄UÊ ’ø ªÿ ◊Ê‹ ∑§Ë ªáÊŸÊ ◊¥ ÁŸêŸ ◊¥ ∑§ÊÒŸ-‚Ë ◊Œ Ÿ„Ë¥ ‹Ë ¡ÊÿªË?
                  (1)               π⁄UËŒ                                                                                                            (2)               ß∑§Ê߸ mÊ⁄UÊ ◊Ê‹ ∑§Ë flʬ‚Ë
                  (3)               ¬˝àÿˇÊ πø¸                                                                                                       (4)               •¬˝àÿˇÊ πø¸
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RAS-24 / JAC                                                                                                                                                       29                                                                                                                                                                 G1
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95.               While preparing a Bank Reconciliation statement the steps for dealing with favourable balances
                  includes which of the following set of steps ?
                  i.                The cheques deposited but not yet collected are deducted.
                  ii.               Interest on over-drafts is deducted.
                  iii.              Credits, such as interest given by the bank are deducted.
                  (1)               i and ii                                                 (2)               i and iii                                               (3)                ii and iii                                              (4)                i, ii and iii

                  ’Ò¥∑§ ‚◊ʜʟ Áflfl⁄UáÊ ’ŸÊŸ „ÃÈ •ŸÈ∑ͧ‹‡Ê· ∑§ ‹πÊ¥∑§Ÿ ◊¥ ∑§ÊÒŸ‚Ë ÁŸêŸ Á∑˝§ÿÊ ‚Áê◊Á‹Ã „ÊªË?
                  i.                ¡◊Ê Á∑§ÿ ø∑§ Á¡Ÿ∑§Ê ‚¥ª˝„áÊ Ÿ„Ë¥ „È•Ê „Ò, ÉÊ≈UÊÿ ¡Êÿ¥ª–
                  ii.               •ÁœÁfl∑§·¸ ¬⁄U éÿÊ¡ ÉÊ≈UÊÿ¥ª–
                  iii.              ’Ò¥∑§ ‚ ¬˝Êåà éÿÊ¡ ÉÊ≈UÊÿ¥ª–
                  (1)               i fl ii                                                   (2)               i fl iii                                                 (3)                ii fl iii                                                (4)                i, ii fl iii


96.               While evaluating the Self Balancing Ledger, which of the following is most prudent ?
                  (1)               The principle of double entry be completed within the ledger.
                  (2)               A corresponding credit entry, and vice-versa, be made in General Ledger Adjustment Account
                                    (to be maintained in Debtors and Creditors Ledger).
                  (3)               3 (three) ledgers have the following Accounts.
                                    a.                 Sales/Debtors Sold
                                    b.                 Purchases/Creditors Bought Ledger
                                    c.                 General/Nominal Ledger
                  (4)               A Trial balance may be prepared simply by taking the balance from debtors ledger and no
                                    credit balance correspondingly or by simply taking the credit balance from creditors ledger.

                  Sfl ‚¥ÃÈ‹Ÿ πÊÃ ∑§Ê ◊ÍÀÿÊ¥∑§Ÿ ∑§⁄UŸ ∑§ ∑˝§◊ ◊¥ ÁŸêŸÁ‹Áπà ◊¥ ‚ ÄÿÊ ‚flʸÁœ∑§ ’ÈÁh◊ûÊʬÍáʸ „Ò?
                  (1)               mÿ ¬˝ÁflÁc≈U πÊÃ ∑§ ÷ËÃ⁄U ¬Í⁄UË Á∑§∞ ¡ÊŸ ∑§Ê Á‚hʥÖ
                  (2)               ‚Ê◊Êãÿ πÊÃÊ ‚◊ÊÿÊ¡Ÿ ‹πÊ ◊¥ ‚¥ªÃ ∑˝§Á«U≈U ¬˝ÁflÁc≈U •ÊÒ⁄U Áfl‹Ê◊× ∑§Ë ¡Ê∞ (ß‚∑§Ë ¬˝ÁflÁc≈U ŒŸŒÊ⁄U •ÊÒ⁄U ‹ŸŒÊ⁄U
                                    ∑§ πÊÃ ◊¥ ∑§Ë ¡Ê∞)–
                  (3)               ÃËŸ ‹¡⁄U (πÊÃ) ◊¥ ÁŸêŸÁ‹Áπà ‹π ∑§Ê ©À‹π „ÊÃÊ „Ò–
                                    a.                 Á’∑˝§Ë/’ø ª∞ ŒŸŒÊ⁄U
                                    b.                 ∑˝§ÃÊ/‹ŸŒÊ⁄U ∑˝§ÿªÃ πÊÃÊ
                                    c.                 ‚Ê◊Êãÿ/‚Ê¥∑§ÁÃ∑§ πÊÃÊ
                  (4)               ˬ≈U ∑§fl‹ ŒŸŒÊ⁄U ‹¡⁄U ‚ ¡◊ʇÊ· ‹∑§⁄U ÃÒÿÊ⁄U Á∑§ÿÊ ¡Ê ‚∑§ÃÊ „Ò •ÊÒ⁄U ß‚∑§ ‚¥ªÃ ∑§Ê߸ ∑˝§Á«U≈U ’Ò‹¥‚ Ÿ„Ë¥ „ÊÃÊ
                                    „Ò •ÕflÊ ‹ŸŒÊ⁄U ∑§ ‹¡⁄U ‚ ∑§fl‹ ∑˝§Á«U≈U ’Ò‹¥‚ ‹∑§⁄U ß‚ ÃÒÿÊ⁄U Á∑§ÿÊ ¡Ê ‚∑§ÃÊ „Ò–
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RAS-24 / JAC                                                                                                                                                       30                                                                                                                                                                 G1
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97.               With reference to applicability of Accounting Standards, ‘Ind AS’ denotes the Accounting Standards
                  notified/applicable in India. Please identify the Ministry/Department of Central Government
                  which notifies the ‘Ind AS’.
                  (1)               Ministry of Finance (Department of Financial services)
                  (2)               Ministry of Commerce (Department of Internal Trade)
                  (3)               Ministry of Corporate Affairs
                  (4)               Ministry of External Affairs
                  ‹πÊ¥∑§Ÿ ◊ÊŸ∑§Ê¥ ∑§Ë •ŸÈ¬˝ÿÊíÿÃÊ ∑§ ‚¥Œ÷¸ ◊¥ ‘Ind AS’ ‚ ߥÁªÃ „ÊÃÊ „Ò Á∑§ ‹πÊ¥∑§Ÿ ◊ÊŸ∑§ ÷Ê⁄Uà ◊¥ •Áœ‚ÍÁøÃ/‹ÊªÍ „Ò–
                  ‘Ind AS’ •Áœ‚ÍÁøÃ ∑§⁄UŸ flÊ‹ ∑§ãŒ˝Ëÿ ‚⁄U∑§Ê⁄U ∑§ ◊¥òÊÊ‹ÿ/Áfl÷ʪ ∑§Ê ÁøqÊ¥Á∑§Ã ∑§ËÁ¡∞–
                  (1)               ÁflûÊ ◊¥òÊÊ‹ÿ (ÁflûÊËÿ ‚flÊ Áfl÷ʪ)
                  (2)               flÊÁáÊíÿ ◊¥òÊÊ‹ÿ (Œ‡ÊË √ÿʬÊ⁄U Áfl÷ʪ)
                  (3)               ∑§ÊÚ¬Ê¸ ⁄U≈U ∑§Êÿ¸ ◊¥òÊÊ‹ÿ
                  (4)               ÁflŒ‡Ê ◊¥òÊÊ‹ÿ

98.               Please identify the Article of the Constitution of India which enlists the expenditure, which is
                  charged on the consolidated fund of India and not voted by the Parliament.
                  (1)               Article 112(1)                                           (2)               Article 112(3)                                          (3)                Article 266                                             (4)                Article 267
                  ÷Ê⁄Uà ∑§ ‚¥ÁflœÊŸ ∑§ Á∑§‚ •ŸÈë¿UŒ ◊¥ ©‚ √ÿÿ ∑§Ê ‚ÍøË’h Á∑§ÿÊ ªÿÊ „Ò ¡Ê ÷Ê⁄Uà ∑§Ë ‚¥ÁøÃ ÁŸÁœ ¬⁄U ¬˝÷ÊÁ⁄Uà „ÊÃÊ „Ò
                  Á∑§ãÃÈ ‚¥‚Œ mÊ⁄UÊ ß‚∑§Ë SflË∑ΧÁà Ÿ„Ë¥ „ÊÃË „Ò– ‚¥‚Œ ◊¥ ß‚ ¬⁄U ◊Ìʟ Ÿ„Ë¥ „ÊÃÊ „Ò–
                  (1) •ŸÈë¿UŒ 112(1)         (2) •ŸÈë¿UŒ 112(3)           (3) •ŸÈë¿UŒ 266           (4) •ŸÈë¿UŒ 267


99.               An Income and Expenditure Account is prepared based on which of the following ?
                  (1)               Accrual basis                                                                                                    (2)               Cash basis
                  (3)               Mixed basis                                                                                                      (4)               As decided by the management
                  •Êÿ-√ÿÿ Áflfl⁄áÊË ÁŸêŸ ◊¥ ‚ Á∑§‚ •ÊœÊ⁄U ¬⁄U ’ŸÊ߸ ¡ÊÃË „Ò?
                  (1) ©¬Ê¡¸Ÿ •ÊœÊ⁄U                            (2) ⁄UÊ∑§«∏ •ÊœÊ⁄U
                  (3)               Á◊ÁüÊà •ÊœÊ⁄U                                                                                                    (4)               ¬˝’ãœ∑§Ê¥ ∑§ ÁŸ‡øÿ •ŸÈ‚Ê⁄U

100. A concept that a business enterprise will not be sold or liquidated in the near future is known as :
                  (1)               Going concern                                                                                                    (2)               Economic activity
                  (3)               Accounting standard                                                                                              (4)               Monetary unit
                  ‹πÊ¥∑§Ÿ ‚¥∑§À¬ŸÊ Á¡‚∑§ •ŸÈ‚Ê⁄U ◊ÊŸÊ ¡ÊÃÊ „Ò Á∑§ √ÿfl‚Êÿ ‹ê’ ‚◊ÿ Ã∑§ ø‹ªÊ ÃÕÊ ÁŸ∑§≈U ÷Áflcÿ ◊¥ ©‚∑§Ê ¬Á⁄U
                  ‚◊ʬŸ Ÿ„Ë¥ „ÊªÊ, ∑§Ê ÁŸêŸ ◊¥ ‚ ÄÿÊ ∑§„Ã „Ò¥?
                  (1) ‚ÃØ √ÿʬÊ⁄U ‚¥∑§À¬ŸÊ                         (2) •ÊÁÕ¸∑§ ªÁÃÁflœË
                  (3)               ‹πÊ¥∑§Ÿ ◊ÊŸ∑§                                                                                                   (4)               ◊ÈŒ˝Ê ß∑§Ê߸
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RAS-24 / JAC                                                                                                                                                       31                                                                                                                                                                 G1
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101. Please find out from the following, which is not included in the scope of Audit control, in a
     Parliamentary democratic set-up of Financial Administration.
                  (1)               Fiscal Accountability                                                                                            (2)               Managerial Accountability
                  (3)               Programme Accountability                                                                                         (4)               Social Accountability

                  ÁflûÊËÿ ¬˝‡ÊÊ‚Ÿ ∑§Ë ‚¥‚ŒËÿ ‹Ê∑§ÃÊ¥ÁòÊ∑§ √ÿflSÕÊ ◊¥ ‹πʬ⁄UˡÊÊ ÁŸÿ¥òÊáÊ ∑§ ˇÊòÊ ◊¥ ÁŸêŸÁ‹Áπà ◊¥ ‚ Á∑§‚ ‚Áê◊Á‹Ã Ÿ„Ë¥
                  Á∑§ÿÊ ªÿÊ „Ò?
                  (1)               ⁄UÊ¡ÁflûÊËÿ ¡flÊ’Œ„Ë                                                                                              (2)               ¬˝’¥œ∑§Ëÿ ¡flÊ’Œ„Ë
                  (3)               ∑§Êÿ¸∑˝§◊ ∑§Ë ¡flÊ’Œ„Ë                                                                                           (4)               ‚Ê◊ÊÁ¡∑§ ¡flÊ’Œ„Ë

102. Which of the following sets is not correct with reference to objectives of Union Budget in India ?
                  i.                Reallocation of resources in view of social and economic conditions of the country
                  ii.               Reducing the equalities in income and wealth for the welfare of the poor
                  iii.              Reducing private investment
                  (1)               i and ii                                                 (2)               ii and iii                                              (3)                i and iii                                               (4)                i, ii and iii

                  ÷Ê⁄Uà ◊¥ ∑§ãŒ˝Ëÿ ’¡≈U ∑§ ©g‡ÿÊ¥ ∑§ ‚¥Œ÷¸ ◊¥ ÁŸêŸÁ‹Áπà ◊¥ ‚ ∑§ÊÒŸ ‚Ê ‚◊È„ ‚„Ë Ÿ„Ë¥ „Ò?
                  i.                Œ‡Ê ∑§Ë ‚Ê◊ÊÁ¡∑§ ∞fl¥ •ÊÁÕ¸∑§ ÁSÕÁà ∑§ ŒÎÁc≈UªÃ, ‚¥‚ÊœŸÊ¥ ∑§Ê ¬ÈŸ— •Êfl¥≈UŸ
                  ii.               ÁŸœ¸Ÿ √ÿÁÄÃÿÊ¥ ∑§ ∑§ÀÿÊáÊÊÕ¸ •Êÿ •ÊÒ⁄U ‚ê¬ŒÊ ∑§Ë Áfl·◊ÃÊ•Ê¥ ∑§Ê ∑§◊ ∑§⁄UŸÊ
                  iii.              ªÒ⁄U-‚⁄U∑§Ê⁄UË (ÁŸ¡Ë) ÁŸfl‡Ê ∑§Ê ÉÊ≈UÊŸÊ/∑§◊ ∑§⁄UŸÊ
                  (1)               i •ÊÒ⁄U ii                                               (2)               ii •ÊÒ⁄U iii                                            (3)                i •ÊÒ⁄U iii                                             (4)                i, ii •ÊÒ⁄U iii


103. Which of the following qualitative characteristics, the accounting information should possess to
     help decision making ?
                  (1)               Reliability, Relevance, Topicality and Integrity
                  (2)               Reliability, Understandability, Comparability and Relevance
                  (3)               Relevance, Reliability, Integrity and Comparability
                  (4)               Reliability, Topicality, Comparability and Understandability

                  ‹πÊ¥∑§Ÿ ‚ÍøŸÊ ◊¥ ÁŸêŸÁ‹Áπà ∑§ÊÒŸ-∑§ÊÒŸ ‚Ë ªÈáÊÊà◊∑§ Áfl‡Ê·ÃÊÿ¥ „ÊŸË øÊÁ„∞ ÃÊÁ∑§ ÁŸáʸÿ ‹Ÿ ◊¥ ‚„ÊÿÃÊ „Ê?
                  (1)               Áfl‡fl‚ŸËÿÃÊ, ¬˝Ê‚¥Áª∑§ÃÊ, ‚Ê◊Áÿ∑§ÃÊ ÃÕÊ ‚◊ª˝ÃÊ
                  (2)               Áfl‡fl‚ŸËÿÃÊ, ’ÊœªêÿÃÊ, ÃÈ‹ŸÊà◊∑§ÃÊ ÃÕÊ ¬˝Ê‚¥Áª∑§ÃÊ
                  (3)               ¬˝Ê‚¥Áª∑§ÃÊ, Áfl‡fl‚ŸËÿÃÊ, ‚◊ª˝ÃÊ ÃÕÊ ÃÈ‹ŸÊà◊∑§ÃÊ
                  (4)               Áfl‡fl‚ŸËÿÃÊ, ‚Ê◊Áÿ∑§ÃÊ, ÃÈ‹ŸÊà◊∑§ÃÊ ÃÕÊ ’ÊœªêÿÃÊ
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RAS-24 / JAC                                                                                                                                                       32                                                                                                                                                                 G1
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104. Which one of the following is correct ?
                  The journal entry to record the sale of services on credit includes :
                  (1)               Debit to cash and credit to capital
                  (2)               Debit to sales and credit to purchaser
                  (3)               Debit to debtor and credit to sales account
                  (4)               Debit to sales and credit to cash account
                  ÁŸêŸ ◊¥ ∑§ÊÒŸ ‚Ê ‚„Ë „Ò?
                  ‚flÊ•Ê¥ ∑§Ê ©œÊ⁄U ’øŸ ∑§Ë ⁄UÊ¡ŸÊ◊øÊ ¬˝ÁflÁc≈U ◊¥ ÁŸêŸÁ‹Áπà ‚Áê◊Á‹Ã „Ò —
                  (1)               ⁄UÊ∑§«∏ ∑§Ê ŸÊ◊ ∞fl¥ ¬Í°¡Ë ∑§Ê ¡◊Ê
                  (2)               Áfl∑˝§ÿ ∑§Ê ŸÊ◊ ∞fl¥ ª˝Ê„∑§ ∑§Ê ¡◊Ê
                  (3)               ŒŸŒÊ⁄U ∑§Ê ŸÊ◊ ∞fl¥ Áfl∑˝§ÿ ∑§Ê ¡◊Ê
                  (4)               Áfl∑˝§ÿ ∑§Ê ŸÊ◊ ∞fl¥ ⁄UÊ∑§«∏ πÊÃ ∑§Ê ¡◊Ê

105. At what time a financial transaction is recorded according to accrual basis of accounting ?
                  (1)               Profit is compiled                                                                                                                 (2)                Balance sheet is prepared
                  (3)               Cash is received or paid                                                                                                           (4)                Transaction occurs
                  ∞∑§ ÁflûÊËÿ ‹Ÿ-ŒŸ ∑§Ê ©¬Ê¡¸Ÿ •ÊœÊ⁄U ¬⁄U Á∑§‚ ‚◊ÿ ‹πÊ¥Á∑§Ã Á∑§ÿÊ ¡ÊÃÊ „Ò?
                  (1)               ‹Ê÷ ∑§ •Ê∑§‹Ÿ ∑§ ‚◊ÿ                                                                                                             (2)                ÃÈ‹Ÿ-¬òÊ ÃÒÿÊ⁄U ∑§⁄UÃ ‚◊ÿ
                  (3)               ⁄UÊ∑§«∏ ∑§Ë ¬˝ÊÁåà •ÕflÊ ÷ȪÃÊŸ ∑§ ‚◊ÿ                                                                                            (4)                ‹Ÿ-ŒŸ „ÊŸ ∑§ ‚◊ÿ

106. Choose the correct answer.
                  The Journal entry to record payment of monthly bill will include :
                  (1)               Debit monthly bill and credit capital
                  (2)               Debit capital and credit cash
                  (3)               Debit monthly bill and credit cash
                  (4)               Debit monthly bill and credit creditors
                  ‚„Ë ©ûÊ⁄U ∑§Ê øÿŸ ∑§⁄¥U–
                  ◊ÊÁ‚∑§ Á’‹ ÷ȪÃÊŸ ∑§Ë ⁄UÊ¡ŸÊ◊øÊ ¬˝ÁflÁc≈U ◊¥ ‚Áê◊Á‹Ã „Ê¥ª —
                  (1)               ◊ÊÁ‚∑§ Á’‹ πÊÃÊ ŸÊ◊ ÃÕÊ ¬Í°¡Ë πÊÃÊ ¡◊Ê
                  (2)               ¬Í°¡Ë πÊÃÊ ŸÊ◊ ÃÕÊ ⁄UÊ∑§«∏ πÊÃÊ ¡◊Ê
                  (3)               ◊ÊÁ‚∑§ πÊÃÊ ŸÊ◊ ÃÕÊ ⁄UÊ∑§«∏ πÊÃÊ ¡◊Ê
                  (4)               ◊ÊÁ‚∑§ Á’‹ πÊÃÊ ŸÊ◊ ÃÕÊ ‹ŸŒÊ⁄U πÊÃÊ ¡◊Ê
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RAS-24 / JAC                                                                                                                                                       33                                                                                                                                                                 G1
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107. Which one of the following is the correct chronological sequence for ascertaining profit from the
     Profit & Loss Account ?
                  (1)               Operating profit, Net profit, Gross profit
                  (2)               Operating profit, Gross profit, Net profit
                  (3)               Gross profit, Operating profit, Net profit
                  (4)               Gross profit, Net profit, Operating profit

                  ‹Ê÷ •ÊÒ⁄U „ÊÁŸ πÊÃÊ ‚ ‹Ê÷ ‚ÈÁŸÁ‡øÃ ∑§⁄UŸ ∑§ Á‹∞ ‚„Ë ∑§Ê‹∑˝§Á◊∑§ •ŸÈ∑˝§◊ ÁŸêŸÁ‹Áπà ◊¥ ‚ ∑§ÊÒŸ ‚Ê „Ò?
                  (1)               ¬˝øÊ‹ŸÊà◊∑§ ‹Ê÷, ÁŸfl‹ ‹Ê÷, ‚∑§‹ ‹Ê÷
                  (2)               ¬˝øÊ‹ŸÊà◊∑§ ‹Ê÷, ‚∑§‹ ‹Ê÷, ÁŸfl‹ ‹Ê÷
                  (3)               ‚∑§‹ ‹Ê÷, ¬˝øÊ‹ŸÊà◊∑§ ‹Ê÷, ÁŸfl‹ ‹Ê÷
                  (4)               ‚∑§‹ ‹Ê÷, ÁŸfl‹ ‹Ê÷, ¬˝øÊ‹ŸÊà◊∑§ ‹Ê÷


108. When a Journal entry is made :
                  (1)               Assets are listed first.
                  (2)               Cash is listed first.
                  (3)               Entries are made in chronological order.
                  (4)               Accounts may be listed in any order.
                  Which one of the above is correct ?

                  ¡’ ∞∑§ ⁄UÊ¡ŸÊ◊øÊ ¬˝ÁflÁc≈U ∑§⁄UÃ „Ò ÃÊ —
                  (1)               ¬Á⁄U‚¥¬ÁûÊÿʰ ¬˝Õ◊ Œ‡ÊʸÃ „Ò¥–
                  (2)               ⁄UÊ∑§«∏ ∑§Ê ¬˝Õ◊ Œ‡ÊʸÃ „Ò¥–
                  (3)               ¬˝ÁflÁc≈Uÿʰ ∑§Ê‹∑˝§◊ ◊¥ Œ‡ÊʸÃ „Ò¥–
                  (4)               ¬˝ÁflÁc≈Uÿʰ Á∑§‚Ë ÷Ë ∑˝§◊ ◊¥ ∑§Ë ¡Ê ‚∑§ÃË „Ò–
                  ©¬⁄UÊÄà ◊¥ ‚ ∑§ÊÒŸ ‚Ê ∑§ÕŸ ‚„Ë „Ò?


109. In the Income and Expenditure Account revenue receipts are entered on which of the following
     sides ?
                  (1)               Left hand side                                           (2)               Right hand side (3)                                                        Liability side                                          (4)                Assets side

                  •Êÿ ÃÕÊ √ÿÿ πÊÃ ◊¥ •ʪ◊ ¬˝ÊÁåà ÁŸêŸ ◊¥ ‚ Á∑§‚ •Ê⁄U ÁŒπÊ߸ ¡ÊÃË „Ò?
                  (1)               ’ÊÿË¥ •Ê⁄U                                              (2)               ŒÊÿË¥ •Ê⁄U                                             (3)                ŒŸŒÊ⁄UË ∑§Ë •Ê⁄U                                      (4)                ¬Á⁄U‚¥¬ÁûÊÿÊ¥ ∑§Ë •Ê⁄U
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RAS-24 / JAC                                                                                                                                                       34                                                                                                                                                                 G1
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110. When a business entity maintains a cash book, it need not maintain which of the following ?
                  (1)               Purchases (Journal) book                                                                                         (2)               Sales (Journal) book
                  (3)               Bank and cash account in ledger (4)                                                                                                Journal proper

                  ÿÁŒ ∑§Ê߸ √ÿʬÊÁ⁄U∑§ ß∑§Ê߸ ⁄UÊ∑§«∏ ’„Ë ⁄UπÃË „Ò ÃÊ ©‚ ÁŸêŸÁ‹Áπà ◊¥ ‚ ÄÿÊ ⁄UπŸ ∑§Ë •Êfl‡ÿ∑§ÃÊ Ÿ„Ë¥ „ÊÃÊ?
                  (1)               π⁄UËŒ ⁄UÊ¡ŸÊ◊øÊ                                                                                                 (2)               Á’∑˝§Ë ⁄UÊ¡ŸÊ◊øÊ
                  (3)               ’Ò¥∑§ πÊÃÊ ÃÕÊ ⁄UÊ∑§«∏ πÊÃÊ                                                                                     (4)               ⁄UÊ¡ŸÊ◊øÊ

111. What is the normal Tenure of the Finance Commission ?
                  (1)               5 (five) years                                           (2)               7 (seven) years                                         (3)                10 (ten) years                                          (4)                12 (twelve) years

                  ‚Ê◊ÊãÿÃÿÊ ÁflûÊ •ÊÿÊª ∑§Ê ∑§Êÿ¸∑§Ê‹ Á∑§ÃŸÊ „ÊÃÊ „Ò?
                  (1)               ¬Ê°ø fl·¸                                                 (2)               ‚Êà fl·¸                                                 (3)                Œ‚ fl·¸                                                  (4)                ’Ê⁄U„ fl·¸

112. The donations received by a not-for-profit organisation for a special purpose should be accounted
     for as per which of the following sets of answers ?
                  i.                Always capitalised
                  ii.               Shown on the receipt side of the receipt and payments account
                  iii.              Treated as revenue receipt
                  (1)               i and ii                                                 (2)               i and iii                                               (3)                ii and iii                                              (4)                i, ii and iii

                  ““‹Ê÷ ∑§ Á‹∞ Ÿ„Ë¥”” (ŸÊÚ≈U-»§ÊÚ⁄U ¬˝ÊÚÁ»§≈U) ‚¥ª∆UŸ mÊ⁄UÊ Á∑§‚Ë ¬˝ÿÊ¡Ÿ Áfl‡Ê· ∑§ Á‹∞ ¬˝Êåà ŒÊŸ ∑§Ê ‹πÊ¥∑§Ÿ ÁŸêŸÁ‹Áπà ◊¥
                  ‚ Á∑§‚ M§¬ ◊¥ Á∑§ÿÊ ¡ÊŸÊ øÊÁ„∞?
                  i.                ‚ŒÒfl ¬Í°¡ËªÃ ‹πÊ ∑§ M§¬ ◊¥
                  ii.               ¬˝ÊÁåà •ÊÒ⁄U ‚¥ŒÊÿ ‹πÊ ∑§Ë ¬˝ÊÁåà ◊¥ Œ‡ÊʸÿÊ ¡Ê∞ªÊ
                  iii.              ß‚ ⁄UÊ¡Sfl ¬˝ÊÁåà (•ʪ◊ ⁄UÊÁ‡Ê) ◊ÊŸÊ ¡Ê∞ªÊ
                  (1)               i •ÊÒ⁄U ii                                               (2)               i •ÊÒ⁄U iii                                             (3)                ii •ÊÒ⁄U iii                                            (4)                i, ii •ÊÒ⁄U iii


113. Financial Accounting does not reflect which of the following ?
                  (1)               Total Profit over time                                                                                           (2)               Liabilities of the business entity
                  (3)               Time value of money                                                                                              (4)               Money measurement

                  ÁflûÊËÿ ‹πÊ ÁŸêŸ ◊¥ ‚ Á∑§‚ ¬Á⁄U‹ÁˇÊà Ÿ„Ë¥ ∑§⁄UÃ?
                  (1)               ÁŸœÊ¸Á⁄Uà ‚◊ÿ ◊¥ ∑ȧ‹ •Êÿ                                                                                       (2)               √ÿfl‚ÊÁÿ∑§ ß∑§Ê߸ ∑§Ë ∑ȧ‹ ŒŸŒÊÁ⁄Uÿʰ
                  (3)               œŸ ∑§Ê ‚Ê◊Áÿ∑§ ◊ÍÀÿ                                                                                              (4)               ◊ÈŒ˝Ê ◊ʬŸ
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RAS-24 / JAC                                                                                                                                                       35                                                                                                                                                                 G1
CBSE Junior Accountant 2024 question paper, Junior Accountant, CBSE Recruitment Examination 2024, Tier 1, booklet code G1, page 36 of 40
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114. Which of the following is not a component of the definition of Accounting ?
     (1) Identification                    (2) Coding
     (3) Measuring                         (4) Recording of economic events
                  ÁŸêŸÁ‹Áπà ◊¥ ‚ ÄÿÊ ‹πÊ¥∑§Ÿ ∑§Ë ¬Á⁄U÷Ê·Ê ∑§Ê •¥‡Ê Ÿ„Ë¥ „Ò?
                  (1) ÃÊŒÊàêÿ∑§⁄UáÊ (¬„øÊŸ)                      (2) ∑ͧ≈U ÁŸ◊ʸáÊ (∑§ÊÁ«¥Uª)
                  (3) ◊ʬŸ                                       (4) •ÊÁÕ¸∑§ ∑§Êÿ¸∑§‹Ê¬ ∑§Ê ¬˝‹πŸ

115. As per Rule 88 of General Financial Rules, 2017 the Appropriation Accounts of a Central Ministry
     (other than Ministry of Railways) and Central Civil Department (excluding Department of Posts
     and Defence Services) shall be prepared by the Principal Accounts Officer (Under the Guidance
     and Supervision of the Controller General of Accounts) and signed, before it is submitted to
     Parliament every year.
     Please identify the officer, who is competent to sign the Appropriation Accounts, in each Ministry/
     Department.
     (1) Financial Adviser of the respective Ministry/Department
     (2) Economic Adviser of the respective Ministry/Department
     (3) Secretary of the respective Ministry/Department
     (4) Minister-in-Charge of the respective Ministry/Department
                  ‚Ê◊Êãÿ ÁflûÊËÿ ÁŸÿ◊Êfl‹Ë, 2017 ∑§ ÁŸÿ◊ 88 ∑§ •ŸÈ‚Ê⁄U ∑§ãŒ˝Ëÿ ◊¥òÊÊ‹ÿ (⁄U‹ ◊¥òÊÊ‹ÿ ∑§Ê ¿UÊ«∏∑§⁄U) •ÊÒ⁄U ∑§ãŒ˝Ëÿ Á‚Áfl‹
                  Áfl÷ʪ («UÊ∑§ Áfl÷ʪ •ÊÒ⁄U ⁄UˇÊÊ ‚flÊ ∑§ •‹ÊflÊ) ∑§Ê ÁflÁŸÿÊª ‹πÊ ¬˝œÊŸ ‹πÊ •Áœ∑§Ê⁄UË mÊ⁄UÊ (◊„Ê‹πÊ ÁŸÿ¥òÊ∑§ ∑§
                  ◊ʪ¸Œ‡Ê¸Ÿ •ÊÒ⁄U ¬ÿ¸flˇÊáÊ ◊¥) ÃÒÿÊ⁄U Á∑§ÿÊ ¡Ê∞ªÊ •ÊÒ⁄U ¬˝àÿ∑§ fl·¸ ‚¥‚Œ ◊¥ ß‚ ¬˝SÃÈà Á∑§∞ ¡ÊŸ ‚ ¬Ífl¸ ß‚ „SÃÊˇÊÁ⁄Uà Á∑§ÿÊ
                  ¡Ê∞ªÊ–
                  ¬˝àÿ∑§ ◊¥òÊÊ‹ÿ/Áfl÷ʪ ∑§Ê ∑§ÊÒŸ ‚Ê •Áœ∑§Ê⁄UË ÁflÁŸÿÊª ‹πÊ ¬⁄U „SÃÊˇÊ⁄U ∑§⁄UŸ ∑§ Á‹∞ ‚ˇÊ◊ •Áœ∑§Ê⁄UË „Ò?
                  (1) ‚¥’¥ÁœÃ ◊¥òÊÊ‹ÿ/Áfl÷ʪ ∑§Ê ÁflûÊËÿ ‚‹Ê„∑§Ê⁄U
                  (2) ‚¥’¥ÁœÃ ◊¥òÊÊ‹ÿ/Áfl÷ʪ ∑§Ê •ÊÁÕ¸∑§ ‚‹Ê„∑§Ê⁄U
                  (3) ‚¥’¥ÁœÃ ◊¥òÊÊ‹ÿ/Áfl÷ʪ ∑§Ê ‚Áøfl
                  (4) ‚¥’¥ÁœÃ ◊¥òÊÊ‹ÿ/Áfl÷ʪ ∑§Ê ¬˝÷Ê⁄UË ◊¥òÊË

116. Within the ambit of Rule 98 of General Financial Rules, 2017 please identify the item of expenditure
     incorrectly classified as Capital Expenditure :
     (1) A river over bridge construction
     (2) Renovation of a hostel, with addition of more rooms and mess facility
     (3) White-wash of a government residential dwelling unit
     (4) Construction of a transformer platform
                  ‚Ê◊Êãÿ ÁflûÊËÿ ÁŸÿ◊Êfl‹Ë, 2017 ∑§ ÁŸÿ◊ 98 ∑§Ë ¬Á⁄UÁœ ∑§ ÷ËÃ⁄U ÁŸêŸÁ‹Áπà ◊¥ ‚ √ÿÿ ∑§Ë ©‚ ◊Œ ∑§Ê ÁøqÊ¥Á∑§Ã
                  ∑§ËÁ¡∞ Á¡‚ ª‹Ã M§¬ ‚ ¬Í°¡ËªÃ √ÿÿ ∑§ M§¬ ◊¥ flªË¸∑Χà Á∑§ÿÊ ªÿÊ „Ò —
                  (1) ŸŒË ™§¬Á⁄U ¬È‹ ∑§Ê ÁŸ◊ʸáÊ
                  (2) „ÊÚS≈U‹ ◊¥ •ÊÒ⁄U •Áœ∑§ ∑§◊⁄U •ÊÒ⁄U ◊‚ ∑§Ë ‚ÈÁflœÊ ©¬‹éœ ∑§⁄UÊŸ ∑§ Á‹∞ ©‚∑§Ê ¡ËáÊÊ¸hÊ⁄U
                  (3) ‚⁄U∑§Ê⁄UË •ÊflÊ‚ ∑§Ë ‚»§ŒË
                  (4) ≈˛UÊ¥‚»§ÊÚ◊¸⁄U å‹≈U»§ÊÚ◊¸ ∑§Ê ÁŸ◊ʸáÊ
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117. The book in which all accounts are maintained is called which of the following ?
                  (1)               Cash book                                                (2)               Journal                                                 (3)                Purchase book                                           (4)                Ledger
                  ÁŸêŸ ◊¥ ‚ ∑§ÊÒŸ-‚Ë ¬ÈSÃ∑§ ◊¥ ‚÷Ë ‚ÊÒŒÊ¥ ∑§Ê •Á÷‹π Á∑§ÿÊ ¡ÊÃÊ „Ò?
                  (1)               ⁄UÊ∑§«∏ ¬ÈSÃ∑§                                          (2)               ⁄UÊ¡ŸÊ◊øÊ                                              (3)                π⁄UËŒ ’„Ë                                               (4)                πÊÃÊ ’„Ë

118. Which of the following is not a basic Accounting Concept/Principle ?
                  (1)               Going concern                                            (2)               Acceptability                                           (3)                Materiality                                             (4)                Objectivity
                  ÁŸêŸÁ‹Áπà ◊¥ ‚ ÄÿÊ •ÊœÊ⁄U÷Íà ‹πÊ¥∑§Ÿ ‚¥∑§À¬ŸÊ/Á‚Œ˜œÊ¥Ã Ÿ„Ë¥ „Ò?
                  (1)               ‚ÃØ √ÿʬÊ⁄U                                             (2)               SflË∑§Êÿ¸ÃÊ                                              (3)                ‚Ê⁄UÃÊ                                                  (4)                flSÃÈÁŸc∆UÃÊ

119. Choose the correct answer.
                  Accounting standards :
                  i.                Are authoritative statements issued by a professional body of Accounting.
                  ii.               Make choice between different alternate accounting treatment very easy.
                  iii.              Bring uniformity in different Accounting policies.
                  (1)               i and ii                                                 (2)               i and iii                                               (3)                ii and iii                                              (4)                i, ii and iii
                  ÁŸêŸ ◊¥ ‚ ‚„Ë ©ûÊ⁄U ∑§Ê øÿŸ ∑§⁄¥U–
                  ‹πÊ¥∑§Ÿ ◊ÊŸ∑§ —
                  i.     Á‹Áπà ŸËÁêà ¬˝‹π „Ò¥ Á¡ã„¥ ‹πÊ¥∑§Ÿ ∑§Ë ¬‡Êfl⁄U ‚¥SÕÊ ¡Ê⁄UË ∑§⁄UÃË „Ò–
                  ii.    ÁflÁ÷㟠‹πÊ¥∑§Ÿ √ÿfl„Ê⁄UÊ¥ ◊¥ Áfl∑§À¬ ‹ŸÊ •ʂʟ ∑§⁄UÃ „Ò¥–
                  iii.              ÁflÁ÷㟠‹πÊ¥∑§Ÿ √ÿfl„Ê⁄UÊ¥ ◊¥ Á÷ãŸÃÊ ∑§Ê ©ã◊Í‹Ÿ ∑§⁄UÃ „Ò¥–
                  (1)               i fl ii             (2) i fl iii                   (3) ii fl iii                                                                                                                                                 (4)                i, ii fl iii


120. Which of the following concepts of financial accounting disallows recording of non-financial
     transactions ?
                  (1)               Accrual concept                                                                                                  (2)               Money measurement concept
                  (3)               Cost concept                                                                                                     (4)               Revenue recognition concept
                  ÁŸêŸ ◊¥ ‚ Á∑§‚ ‹πÊ¥∑§Ÿ ‚¥∑§À¬ŸÊ ∑§ •œËŸ •Á÷‹πŸ ‹πÊ-¬ÈSÃ∑§Ê¥ ◊¥ ©Ÿ ‚÷Ë ‹Ÿ-ŒŸ Á¡Ÿ∑§Ê ◊ÈŒ˝Ê ∑§ M§¬ ◊¥ ¬˝ŒÁ‡Ê¸Ã
                  Ÿ„Ë¥ Á∑§ÿÊ ¡Ê ‚∑§ÃÊ „Ò?
                  (1)               ©¬Ê¡¸Ÿ ‚¥∑§À¬ŸÊ                                                                                                  (2)               ◊ÈŒ˝Ê ◊ʬŸ ‚¥∑§À¬ŸÊ
                  (3)               ‹ÊªÃ ‚¥∑§À¬ŸÊ                                                                                                    (4)               •ʪ◊ ◊ÊãÿÃÊ ‚¥∑§À¬ŸÊ


                                                                                                                                                          -oOo-

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SPACE FOR ROUGH WORK / ⁄U»§ ∑§Êÿ¸ ∑§ Á‹∞ ¡ª„




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SPACE FOR ROUGH WORK / ⁄U»§ ∑§Êÿ¸ ∑§ Á‹∞ ¡ª„




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READ THE FOLLOWING INSTRUCTIONS CAREFULLY :                                                                                                                                                     ÁŸêŸÁ‹Áπà ÁŸŒ¸‡ÊÊ¥ ∑§Ê äÿÊŸ ‚ ¬…∏¥ —
   1. The manner in which the different questions are to be answered has been                                                                                               1.  Á¡‚ ¬˝∑§Ê⁄U ‚ ÁflÁ÷ÛÊ ¬˝‡ŸÊ¥ ∑§ ©ûÊ⁄U ÁŒ∞ ¡ÊŸ „Ò¥ ©‚∑§Ê fláʸŸ ¬⁄UˡÊÊ
      explained in the Test Booklet which you should read carefully before actually                                                                                             ¬ÈÁSÃ∑§Ê ◊¥ Á∑§ÿÊ ªÿÊ „Ò, Á¡‚ •ʬ ¬˝‡ŸÊ¥ ∑§Ê ©ûÊ⁄U ŒŸ ‚ ¬„‹ äÿÊŸ ‚ ¬…∏
      answering the questions.                                                                                                                                                  ‹¥–
   2. Out of the four alternatives for each question, only one circle for the correct                                                                                       2. ¬˝àÿ∑§ ¬˝‡Ÿ ∑§ Á‹∞ ÁŒ∞ ª∞ øÊ⁄U Áfl∑§À¬Ê¥ ◊¥ ‚ ‚„Ë ©ûÊ⁄U ∑§ Á‹∞ OMR
      answer is to be darkened completely with Blue / Black Ball Point Pen on                                                                                                   ©ûÊ⁄U ¬òÊ ∑§ ¬Îc∆U-2 ¬⁄U ∑§fl‹ ∞∑§ flÎûÊ ∑§Ê „Ë ¬Í⁄UË Ã⁄U„ ŸË‹/∑§Ê‹ ’ÊÚ‹ ¬ÊÚßã≈U
      Side-2 of the OMR Answer Sheet. The answer once marked is not liable                                                                                                      ¬Ÿ ‚ ÷⁄¥U– ∞∑§ ’Ê⁄U ©ûÊ⁄U •¥Á∑§Ã ∑§⁄UŸ ∑§ ’ÊŒ ©‚ ’Œ‹Ê Ÿ„Ë¥ ¡Ê ‚∑§ÃÊ
      to be changed. In case more than one circle is darkened, the question                                                                                                     „Ò– ∞∑§ ‚ •Áœ∑§ flÎûÊ ∑§Ê ∑§Ê‹Ê ∑§⁄UŸ ¬⁄U ¬˝‡Ÿ ∑§Ê ◊ÍÀÿÊ¥∑§Ÿ Ÿ„Ë¥ Á∑§ÿÊ
      will not be assessed.
                                                                                                                                                                                ¡Ê∞ªÊ–
   3. The candidates should ensure that the Answer Sheet is not folded. Do not                                                                                              3. ¬⁄UˡÊÊÕ˸ ‚ÈÁŸÁ‡øÃ ∑§⁄¥U Á∑§ ß‚ ©ûÊ⁄U ¬òÊ ∑§Ê ◊Ê«∏Ê Ÿ ¡Ê∞ ∞fl¥ ©‚ ¬⁄U ∑§Ê߸
      make any stray marks on the Answer Sheet. Do not write your Roll No.                                                                                                      •ãÿ ÁŸ‡ÊÊŸ Ÿ ‹ªÊ∞°– ¬⁄UˡÊÊÕ˸ •¬ŸÊ •ŸÈ∑˝§◊Ê¥∑§ ©ûÊ⁄U-¬òÊ ◊¥ ÁŸœÊ¸Á⁄UÃ
      anywhere else except in the specified space in the Answer Sheet.
                                                                                                                                                                                SÕÊŸ ∑§ •ÁÃÁ⁄UÄà •ãÿòÊ Ÿ Á‹π¥–
   4. Handle the Test Booklet and Answer Sheet with care, as under no                                                                                                       4. ¬⁄UˡÊÊ ¬ÈÁSÃ∑§Ê ∞fl¥ ©ûÊ⁄U ¬òÊ ∑§Ê äÿÊŸ¬Ífl¸∑§ ¬˝ÿÊª ∑§⁄¥U, ÄÿÊ¥Á∑§ Á∑§‚Ë ÷Ë
      circumstances (except for discrepancy in Test Booklet Code or Number                                                                                                      ¬Á⁄UÁSÕÁà ◊¥ (∑§fl‹ ¬⁄UˡÊÊ ¬ÈÁSÃ∑§Ê ∞fl¥ ©ûÊ⁄U ¬òÊ ∑§ ∑§Ê«U ÿÊ ‚¥ÅÿÊ ◊¥
      and Answer Sheet Code or Number), another set will be provided.                                                                                                           Á÷ãŸÃÊ ∑§Ë ÁSÕÁà ∑§Ê ¿UÊ«∏∑§⁄U) ŒÍ‚⁄UË ¬⁄UˡÊÊ ¬ÈÁSÃ∑§Ê ©¬‹éœ Ÿ„Ë¥ ∑§⁄UÊÿË
   5. The candidates will write the correct Test Booklet Code and Number as                                                                                                     ¡Ê∞ªË–
      given in the Test Booklet/Answer Sheet in the Attendance Sheet.                                                                                                       5. ¬⁄UˡÊÊ ¬ÈÁSÃ∑§Ê/©ûÊ⁄U ¬òÊ ◊¥ ÁŒ∞ ª∞ ¬⁄UˡÊÊ ¬ÈÁSÃ∑§Ê ∑§Ê«U fl ‚¥ÅÿÊ ∑§Ê
   6. A machine will read the coded information in the OMR Answer Sheet.                                                                                                        ¬⁄UˡÊÊÕ˸ ‚„Ë Ã⁄UË∑§ ‚ ©¬ÁSÕÁÃ-¬òÊ ◊¥ Á‹π¥–
      Hence, no information should be left incomplete and it should not be different                                                                                        6. OMR ©ûÊ⁄U ¬òÊ ◊¥ ∑§ÊÁ«Uà ¡ÊŸ∑§Ê⁄UË ∑§Ê ∞∑§ ◊‡ÊËŸ ¬…∏ªË– ß‚Á‹∞ ∑§Ê߸
      from the information given in the Admit Card.                                                                                                                             ÷Ë ‚ÍøŸÊ •œÍ⁄UË Ÿ ¿UÊ«∏¥ •ÊÒ⁄U ÿ„ ¬˝fl‡Ê-¬òÊ ◊¥ ŒË ªß¸ ‚ÍøŸÊ ‚ Á÷㟠Ÿ„Ë¥
   7. Candidates are not allowed to carry any textual material, printed or written                                                                                              „ÊŸË øÊÁ„∞–
      bits of papers, pager, mobile phone, electronic device or any other material                                                                                          7. ¬⁄UˡÊÊÕ˸ mÊ⁄UÊ ¬⁄UˡÊÊ „ÊÚ‹/∑§ˇÊ ◊¥ ¬˝fl‡Ê-¬òÊ ∑§ Á‚flÊÿ Á∑§‚Ë ¬˝∑§Ê⁄U ∑§Ë
      except the Admit Card inside the examination hall/room.                                                                                                                   ¬Ê∆K-‚Ê◊ª˝Ë, ◊ÈÁŒ˝Ã ÿÊ „SÃÁ‹Áπà ∑§Êª$¡ ∑§Ë ¬Áø¸ÿʰ, ¬¡⁄U, ◊Ê’Êß‹
   8. Mobile phones, wireless communication devices (even in switched off                                                                                                       »§ÊŸ, ß‹Ä≈˛UÊÚÁŸ∑§ ©¬∑§⁄UáÊ ÿÊ Á∑§‚Ë •ãÿ ¬˝∑§Ê⁄U ∑§Ë ‚Ê◊ª˝Ë ∑§Ê ‹ ¡ÊŸ ÿÊ
      mode) and the other banned items should not be brought in the examination                                                                                                 ©¬ÿÊª ∑§⁄UŸ ∑§Ë •ŸÈ◊Áà Ÿ„Ë¥ „Ò–
      halls/rooms. Failing to comply with this instruction, it will be considered as                                                                                        8. ◊Ê’Êß‹ »§ÊŸ, ’ÃÊ⁄U ‚¥øÊ⁄U ÿÈÁÄÃÿʰ (ÁSflø •ÊÚ»§ •flSÕÊ ◊¥ ÷Ë) •ÊÒ⁄U •ãÿ
      using unfair means in the examination and action will be taken against them                                                                                               ¬˝ÁÃ’¥ÁœÃ flSÃÈ∞° ¬⁄UˡÊÊ „ÊÚ‹/∑§ˇÊ ◊¥ Ÿ„Ë¥ ‹Ê߸ ¡ÊŸË øÊÁ„∞– ß‚ ‚ÍøŸÊ ∑§Ê
      including cancellation of examination.
                                                                                                                                                                                ¬Ê‹Ÿ Ÿ „ÊŸ ¬⁄U ß‚ ¬⁄UˡÊÊ ◊¥ •ŸÈÁøÃ ‚ÊœŸÊ¥ ∑§Ê ¬˝ÿÊª ◊ÊŸÊ ¡Ê∞ªÊ •ÊÒ⁄U
   9. Each candidate must show on demand his/her Admit Card to the Invigilator.                                                                                                 ©Ÿ∑§ ÁflL§h ∑§Êÿ¸flÊ„Ë ∑§Ë ¡Ê∞ªË, Á¡‚◊¥ ©Ÿ∑§Ë ¬⁄UˡÊÊ ⁄Ug ∑§⁄UŸÊ ‡ÊÊÁ◊‹
   10. No candidate, without special permission of the Centre Superintendent or                                                                                                 „Ò–
       Invigilator, should leave his/her seat.                                                                                                                              9. ¬Í¿U ¡ÊŸ ¬⁄U ¬˝àÿ∑§ ¬⁄UˡÊÊÕ˸, ÁŸ⁄UˡÊ∑§ ∑§Ê •¬ŸÊ ¬˝fl‡Ê-¬òÊ ÁŒπÊ∞°–
   11. The candidates should not leave the Examination Hall/Room without handing                                                                                            10. ∑§ãŒ˝ •œËˇÊ∑§ ÿÊ ÁŸ⁄UˡÊ∑§ ∑§Ë Áfl‡Ê· •ŸÈ◊Áà ∑§ Á’ŸÊ ∑§Ê߸ ¬⁄UˡÊÊÕ˸
       over their Answer Sheet to the Invigilator on duty and sign the Attendance                                                                                               •¬ŸÊ SÕÊŸ Ÿ ¿UÊ«∏¥–
       Sheet twice. Cases where candidate has not signed the Attendance Sheet                                                                                               11. ∑§Êÿ¸⁄Uà ÁŸ⁄UˡÊ∑§ ∑§Ê •¬ŸÊ ©ûÊ⁄U ¬òÊ ÁŒ∞ Á’ŸÊ ∞fl¥ ©¬ÁSÕÁÃ-¬òÊ ¬⁄U ŒÈ’Ê⁄UÊ
       second time will be deemed not to have handed over the Answer Sheet and                                                                                                  „SÃÊˇÊ⁄U Á∑§∞ Á’ŸÊ ¬⁄UˡÊÊÕ˸ ¬⁄UˡÊÊ „ÊÚ‹/∑§ˇÊ Ÿ„Ë¥ ¿UÊ«∏¥ª– ÿÁŒ Á∑§‚Ë
       dealt with as an unfair means case. The candidates are also required to                                                                                                  ¬⁄UˡÊÊÕ˸ Ÿ ŒÍ‚⁄UË ’Ê⁄U ©¬ÁSÕÁÃ-¬òÊ ¬⁄U „SÃÊˇÊ⁄U Ÿ„Ë¥ Á∑§∞, ÃÊ ÿ„ ◊ÊŸÊ
       put their left hand THUMB impression in the space provided in the
                                                                                                                                                                                ¡Ê∞ªÊ Á∑§ ©‚Ÿ ©ûÊ⁄U ¬òÊ Ÿ„Ë¥ ‹ÊÒ≈UÊÿÊ „Ò •ÊÒ⁄U ÿ„ •ŸÈÁøÃ ‚ÊœŸ ∑§Ê
       Attendance Sheet.
                                                                                                                                                                                ◊Ê◊‹Ê ◊ÊŸÊ ¡Ê∞ªÊ– ¬⁄UˡÊÊÕ˸ •¬Ÿ ’Ê∞° „ÊÕ ∑§ •¥ªÍ∆U ∑§Ê ÁŸ‡ÊÊŸ ©¬ÁSÕÁÃ-
   12. Use of Electronic/Manual Calculator is prohibited.                                                                                                                       ¬òÊ ◊¥ ÁŒ∞ ª∞ SÕÊŸ ¬⁄U •fl‡ÿ ‹ªÊ∞°–
   13. The candidates are governed by all Rules and Regulations of the Examining                                                                                            12. ß‹Ä≈˛UÊÚÁŸ∑§/„SÃøÊÁ‹Ã ¬Á⁄U∑§‹∑§ ∑§Ê ©¬ÿÊª flÁ¡¸Ã „Ò–
       Body with regard to their conduct in the Examination Hall/Room. All cases                                                                                            13. ¬⁄UˡÊÊ „ÊÚ‹/∑§ˇÊ ◊¥ •Êø⁄UáÊ ∑§ Á‹∞ ¬⁄UˡÊÊÕ˸ ¬⁄UˡÊáÊ ‚¥SÕÊ ∑§ ‚÷Ë
       of unfair means will be dealt with as per Rules and Regulations of the                                                                                                   ÁŸÿ◊Ê¥ ∞fl¥ ÁflÁŸÿ◊Ê¥ mÊ⁄UÊ ÁŸÿÁ◊à „Ò¥– •ŸÈÁøÃ ‚ÊœŸÊ¥ ∑§ ‚÷Ë ◊Ê◊‹Ê¥ ∑§Ê
       Examining Body.
                                                                                                                                                                                »Ò§‚‹Ê ¬⁄UˡÊáÊ ‚¥SÕÊ ∑§ ÁŸÿ◊Ê¥ ∞fl¥ ÁflÁŸÿ◊Ê¥ ∑§ •ŸÈ‚Ê⁄U „ÊªÊ–
   14. No part of the Test Booklet and Answer Sheet shall be detached under any                                                                                             14. Á∑§‚Ë ÷Ë ¬Á⁄UÁSÕÁà ◊¥ ¬⁄UˡÊÊ ¬ÈÁSÃ∑§Ê •ÊÒ⁄U ©ûÊ⁄U ¬òÊ ∑§Ê ∑§Ê߸ ÷ʪ •‹ª
       circumstances.                                                                                                                                                           Ÿ ∑§⁄¥U–
   15. On completion of the test, the candidate must hand over the Answer                                                                                                   15. ¬⁄UˡÊÊ ‚ê¬ãŸ „ÊŸ ¬⁄U, ¬⁄UˡÊÊÕ˸ „ÊÚ‹/∑§ˇÊ ¿UÊ«∏Ÿ ‚ ¬Ífl¸ ©ûÊ⁄U ¬òÊ ÁŸ⁄UˡÊ∑§
       Sheet to the Invigilator in the Hall / Room. The candidates are                                                                                                          ∑§Ê •fl‡ÿ ‚ÊÒ¥¬ Œ¥– ¬⁄UˡÊÊÕ˸ •¬Ÿ ‚ÊÕ ß‚ ¬⁄UˡÊÊ ¬ÈÁSÃ∑§Ê ∑§Ê ‹ ¡Ê ‚∑§Ã
       allowed to take away this Test Booklet with them.                                                                                                                        „Ò¥–
RAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JACRAS24JAC




RAS-24 / JAC                                                                                                                                                       40                                                                                                                                                                 G1
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Source: Central Board of Secondary Education. Question paper published by Central Board of Secondary Education.

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