WB SET Exam 2018: 21st SET, Paper II, Commerce
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SET18-Commerce(X)-A
Signature of Invigilators
Roll No.
1. ______________________________
(Write Roll Number from left side
exactly as in the Admit Card) 2. ______________________________
Question Booklet Series X
0618
PAPER–II Question Booklet No.
(Identical with OMR
Subject Code : 06 Answer Sheet Number)
COMMERCE
Time : 2 Hours Maximum Marks: 200
Instructions for the Candidates
1. Write your Roll Number in the space provided on the top of this page as well as on the OMR Sheet provided.
2. At the commencement of the examination, the question booklet will be given to you. In the first 5 minutes, you
are requested to open the booklet and verify it:
(i) To have access to the Question Booklet, tear off the paper seal on the edge of this cover page.
(ii) Faulty booklet, if detected, should be got replaced immediately by a correct booklet from the invigilator
within the period of 5 minutes. Afterwards, neither the Question Booklet will be replaced nor any extra
time will be given.
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to be replaced.
(iv) After this verification is over, the Question Booklet Series and Question Booklet Number should be entered
on the OMR Sheet.
3. This paper consists of One hundred (100) multiple-choice type questions. All the questions are compulsory. Each
question carries two marks.
4. Each Question has four alternative responses marked: A B C D . You have to darken the circle as
indicated below on the correct response against each question.
Example: A B C D , where C is the correct response.
5. Your responses to the questions are to be indicated correctly in the OMR Sheet. If you mark your response at
any place other than in the circle in the OMR Sheet, it will not be evaluated.
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liable to disqualification.
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must not carry it with you outside the Examination Hall. You are, however, allowed to carry question booklet
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COMMERCE
PAPER II
1. Company image and brand equity are factors 5. The concept of Small Scale Industries (SSIs) was
affecting business brought to the fore by the
(A) externally (A) Industrial Policy Resolution, 1948
(B) internally (B) Industrial Policy Resolution, 1956
(C) government policy (C) New Economic Policy, 1991
(D) employees (D) Industrial Policy Statement, 1977
2. The Age of Discontinuity (1969) has been
authored by
(A) John Drydon 6. MRTP Act of 1969 was abolished in
(B) Cyrill Debydeen (A) 1991
(C) Peter F. Drucker (B) 2002
(D) E. B. Flippo (C) 2006
(D) 2008
3. Assertion (A) : Industrialisation of an economy
is considered synonymous with
growth.
Reason (R) : The transfer of resources from 7. Which among the following is not the instrument
agriculture to industry may be of monetary policy?
capital or labour or both. (A) Deficit financing
(A) Both (A) and (R) are true and (R) is the (B) SLR
correct explanation of (A). (C) CRR
(B) Both (A) and (R) are true and (R) is not the (D) Open market operation
correct explanation of (A).
(C) (A) is true but (R) is false.
(D) (A) is false but (R) is true.
8. Which of the following is not the objective of the
4. Joint sector was advocated by ______ committee. Competition Act, 2002?
(A) Abid Hussain (A) Prohibition of abuse of dominant position
(B) Khusro (B) Prohibition of restrictive trade practices
(C) Dutta (C) Prohibition of anti-competitive agreement
(D) Hazary (D) Regulation of combinations
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9. Which of the following statements related to 13. If debentures are issued at par and redeemable at
Contribution Analysis are true? a premium, the journal entry at the time of issue will be
(i) If contribution is zero, there is loss equal to (A) Debit Bank A/c and Credit Debentures A/c
fixed costs. (B) Debit Bank A/c, Credit Debentures A/c and
(ii) If contribution is negative, loss is less than Premium on redemption of debentures A/c
fixed costs. (C) Debit Bank A/c and Loss on issue of
(iii) If contribution is positive and more than debentures A/c, Credit Debentures A/c and
fixed cost, there will be profit. Premium on redemption of debentures A/c
(iv) If contribution is positive and less than fixed (D) Debit Bank A/c and Loss on issue of
cost, there will be profit. debentures A/c, Credit Debentures A/c
(A) Statements (i) and (ii)
(B) Statements (ii) and (iii)
(C) Statements (i) and (iii) 14. The maximum time period within which an
infrastructure company must redeem its preference shares
(D) Statements (i) and (iv)
is
10. A firm’s monthly cost of production is ` 1,46,000 (A) 10 years
at an output level of 8000 units. If it achieves an output (B) 20 years
level of 12000 units, it will incur production cost of (C) 30 years
` 1,86,000. Cost of production for 15000 units is (D) 25 years
(A) ` 2,16,000
(B) ` 66,000
(C) ` 2,00,000 15. The efficiency ratio can be defined as
(D) ` 2,20,000 (A) Standard hours produced / Budgeted labour
hours.
11. Which of the following is not a contingent (B) Standard hours produced / Actual labour
liability? hours worked.
(A) Uncalled capital on partly paid up shares. (C) Actual hours worked / Actual production
based on standard hours.
(B) Debts included in sundry debtors which are
doubtful in nature. (D) Actual hours worked / Budgeted labour
hours.
(C) Claims against the company not
acknowledged as debt.
(D) Liability on bills receivable previously 16. The drawer of a trade bill passes relevant entries
discounted. with regard to the transaction involved in it. But in case
of an accommodation bill, he passes an entry in addition
12. If goods worth ` 3,210 returned to a supplier is to the usual entries. The additional entry so passed is
wrongly entered in the sales return book as ` 2,310 with respect to
(A) Gross profit will increase by ` 6,420 (A) discounting of the bill with the bank.
(B) Gross profit will decrease by ` 5,500 (B) payment of the bill on the due date.
(C) Gross profit will increase by ` 5,520 (C) remitting or receiving the amount.
(D) Gross profit will decrease by ` 5,520 (D) sending the bill to bank for collection.
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17. In case of Funds Flow Statement, collection from 21. When average cost is _______, marginal cost is
debtors ` 50,000 would result in less than average cost.
(A) sources of funds. (A) decreasing
(B) uses of funds. (B) increasing
(C) uses of cash. (C) minimum
(D) neither a source nor a use of fund. (D) constant
22. The key feature of oligopoly is
(A) excess capacity
18. Sharmila knows that she has maximised her (B) product differentiation
utility because she is on her budget constraint and (C) high profitability
_______.
(D) interdependence of firms
(A) consumption of product x equals consumption
of product y
23. A discriminating monopolist intending to sell his
(B) what is spent on product x equals what is output in two markets 1 and 2 notes that e1 < e2. In this
spent on product y
case which of the following relationships will hold
M x M y good?
(C) Px Py (A) p1 > p2
(D) M x M y (B) p1 < p2
(C) p1 = p2
(D) p1 = 1 p2
2
19. Which of the following gives the measure of
price elasticity of demand? 24. A firm maintains a margin of safety of 20% with
(A) Ratio of change in demand to change in contribution to sales ratio of 40%. If fixed costs of the
price. firm during a particular year be ` 4 lakh, the profit of the
(B) Ratio of change in price to change in demand. firm for that period will be
(C) Ratio of percentage change in price to (A) ` 80,000
percentage change in demand. (B) ` 1,00,000
(D) Ratio of percentage change in demand to (C) ` 1,60,000
percentage change in price. (D) ` 2,00,000
25. If the demand function of a monopoly firm is
p = 20 – 4x and its cost function is c = 4x, then the
20. ________ operates, when percentage change in profit - maximizing level of output (x) of this firm will
output is less than the percentage change in inputs. be
(A) Increasing returns to scale (A) one unit
(B) Decreasing returns to scale (B) two units
(C) Constant returns to scale (C) three units
(D) Variable returns to scale (D) four units
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26. If the correlation between two variables is zero, it 31. For a contingency table with 6 rows and 5 columns
implies that the degree of freedom will be
(A) two variables are independent. (A) 20
(B) two variables do not have negative (B) 25
correlation. (C) 30
(C) two variables do not have positive correlation. (D) 36
(D) two variables are linearly related.
32. For testing the coefficient of correlation we use
27. If the angle between the two regression lines is
90º; the coefficient of correlation between two variables (A) Normal distribution
will be (B) t distribution
(A) + 1 (C) 2 distribution
(B) – 1 (D) F distribution
(C) 0
(D) + 0·5
33. If we reject the true null hypothesis we may be
making
28. For a normal distribution if mean = 30, then its (A) Standard error
modal value will be (B) Sampling error
(A) > 30
(C) Type-I error
(B) < 30
(D) Type-II error
(C) = 30
(D) = 0
34. The hierarchy where every subordinate should
receive orders from and be accountable to only one
29. The standard deviation of sampling distribution
superior follows
of any statistic is called
(A) Unity of direction
(A) Standard error
(B) Unity of command
(B) Sampling error
(C) Decentralisation
(C) Non-sampling error
(D) Scalar chain
(D) Type-I error
30. The most widely accepted sampling is 35. The study of the movements of both the workers
and machines to eliminate wasteful movement is
(A) Quota sampling
(A) Fatigue study
(B) Purposive sampling
(B) Time study
(C) Convenience sampling (C) Motion study
(D) Simple random sampling (D) Work study
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36. Employees promoted on the basis of seniority in 41. Control exercised while the activity is in progress
an organisation is an example of is
(A) Rules (A) Feed forward control
(B) Procedures (B) Feedback control
(C) Policy (C) Concurrent control
(D) Managerial control
(D) Methods
37. The more is the importance of superiors in an
42. Branding is a _________ function.
organisation, the more the organisation is
(A) Exchange
(A) Decentralised
(B) Facilitating
(B) Departmentalised
(C) Physical supply
(C) Centralised
(D) Social
(D) Diversified
38. The number of subordinates that a superior can
43. Behaviour exhibited while purchasing a car is an
control is referred to as
example of
(A) Span of activity
(A) Dissonance reducing buying behaviour
(B) Span of control (B) Variety seeking buying behaviour
(C) Span of business (C) Complex buying behaviour
(D) Span of planning (D) Habitual buying behaviour
39. Hawthorne experiments are associated with
44. Social class is an element of _________ factor.
(A) Peter Drucker
(A) Social
(B) Elton Mayo
(B) Cultural
(C) Abraham Maslow
(C) Personal
(D) Henri Fayol
(D) Economic
40. The leadership style that allows the group members
to take decisions independently is known as
45. Consumerism tries to increase
(A) Autocratic style
(A) rights and powers of consumers
(B) Positive style
(B) rights and powers of sellers
(C) Creative style (C) rights and powers of distributors
(D) Laissez-Faire style (D) rights and powers of government
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46. Time and Breadth dimensions are the two major 51. Which one refers to cash inflow under payback
dimensions of period method?
(A) Cash flow before depreciation and taxes
(A) Social marketing
(B) Cash flow after depreciation and taxes
(B) Sales management
(C) Cash flow after depreciation but before taxes
(C) Societal marketing
(D) Cash flow before depreciation and after taxes
(D) Consumerism
47. Serving a small market not served by competitors
is known as 52. Match the following and select the correct one
using the given code:
(A) Target marketing
List-I List-II
(B) Local marketing
(a) Modigiliani Miller i. Commercial papers
(C) Niche marketing approach
(D) International marketing (b) Economic Value ii. Working Capital
Added approach Management
(c) Short term money iii. Capital Structure
48. The act of creating an image about a product or market instrument
brand in the mind of customer is known as (d) Factoring iv. Value Based Management
(A) Positioning Codes:
(B) Lifestyle segmentation (a) (b) (c) (d)
(C) Product differentiation (A) iv iii i ii
(B) iii iv i ii
(D) Market segmentation
(C) iii ii i iv
(D) iii ii iv i
49. Trademark is a
(A) Name
(B) Symbol
53. Choose the correct arrangement of the following
(C) Design steps involved in Capital Budgeting in order of their
(D) Registered brand occurrence:
i. Project selection
ii. Project appraisal
iii. Project generation
50. Sub-dividing market into homogeneous iv. Follow up
sub-sections of customers is known as v. Project execution
(A) Target marketing (A) ii, iii, i, v, iv
(B) Market segmentation (B) iii, ii, i, v, iv
(C) Product differentiation (C) i, iii, ii, v, iv
(D) Market penetration (D) i, ii, iii, v, iv
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54. Which one of the following is not used to estimate 58. What does a high payout ratio indicate?
the cost of equity capital? (A) A high earning per share
(A) External yield criterion (B) The management is not ploughing back profit
(B) Dividend plus growth rate (C) The management is ploughing back profit
(C) Equity capitalization approach (D) The company is earning high profit
(D) Capital asset pricing model
59. Which one is not an important objective of
Financial Management?
55. Which one leads to an increase in firm’s (A) Profit maximization
outstanding shares without any change in owners’ equity? (B) Wealth maximization
(A) Stock Split (C) Value maximization
(B) Share Buybacks (D) Maximization of social benefits
(C) Diluted EPS
(D) ESOP
60. Section 19 of Factories Act discusses about
the ________.
(A) Drinking Water
56. Which formula is used to measure the degree of (B) Lighting
operating leverage? (C) Latrines and Urinals
(A) EBT/EBIT (D) Artificial Humidification
(B) Contribution/EBIT
(C) EBIT/EBT
(D) EBIT/Contribution 61. In today’s rapidly changing and highly competitive
business environment, HR professionals need to
understand that the trend is towards
(A) delegation of fewer responsibilities to
subordinates.
57. Assertion (A): Management of Working Capital
(B) less flexibility and autonomy.
refers to the management of
current assets and current (C) taller hierarchical structures.
liabilities. (D) greater decentralization.
Reason (R): But the major thrust of course is
on the management of current
assets because current liabilities 62. In designing recruitment activities, what central
arise in the context of current issues are addressed?
assets. (A) Cost and applicant fit within organizational
Codes: culture.
(A) Both (A) and (R) are correct (B) Methods to use to find applicants and sources
(B) (A) is correct and (R) is not correct to target.
(C) Both (A) and (R) are not correct (C) Job analyses and places to look for applicants.
(D) (A) is not correct but (R) is correct (D) Cost and places to look for applicants.
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63. The emotional part of an attitude is called 68. Match the types of charges usually created by the
________. banks to safeguard their advances in the List-I with their
(A) Attitude meaning in the List-II and select the correct answer using
the codes given below:
(B) Affective Component
(C) Behavioural Component List-I List-II
(a) Assignment (i) Bailment of goods for the
(D) Emotional Quotient
purpose of providing security
for payment of debts or
64. The concepts of Wages like Minimum Wage, performance of promises.
Fair Wage and Living Wage were given by (b) Set-off (ii) Providing security by
(A) Adarkar Committee transferring right, actionable
(B) Royal Commission on Labour claim or property.
(c) Hypothecation (iii) Mortgage of movable
(C) Committee on Fair Wages
property.
(D) First National Commission on Labour (d) Pledge (iv) Merging of total or partial
claim of one person against
65. Which of the following is not a method of On-Job another in a counter claim by
Training? the later against former.
(A) JIT Codes:
(B) Job Rotation (a) (b) (c) (d)
(C) Mentoring (A) (ii) (iv) (i) (iii)
(B) (ii) (iv) (iii) (i)
(D) Simulation
(C) (ii) (iii) (iv) (i)
(D) (iii) (ii) (i) (iv)
66. Which of the following is not an advantage of
MBO? 69. As per Basel II Framework the Total of Tier 2
(A) Success without planning Capital is permitted upto a maximum of:
(B) Employee commitment (A) 100 per cent of Tier 1 Capital
(B) 250 per cent of Tier 1 Capital
(C) Better appraisal
(C) 80 per cent of Tier 1 Capital
(D) Self control
(D) 50 per cent of Tier 1 and Tier 3 Capital
67. Match the following and select the correct answer 70. Match the List-I with List-II and select the correct
using the codes given below the lists: answer using the codes given below:
List-I List-II List-I List-II
(a) Fayol (i) Grapevine (a) Standard Asset (i) Loss Assets
(b) Liquid Asset (ii) Performing Assets
(b) Simon (ii) Cybernetics
(c) Investment (iii) Cash Balance
(c) Shannon (iii) Gangplank
(d) Non-Performing Assets (iv) Govt. Security
(d) Weiner (iv) Noise
Codes:
(a) (b) (c) (d) (a) (b) (c) (d)
(A) (iii) (iv) (ii) (i) (A) (ii) (iii) (i) (iv)
(B) (iii) (ii) (iv) (i) (B) (ii) (i) (iii) (iv)
(C) (iii) (i) (iv) (ii) (C) (iv) (iii) (ii) (i)
(D) (iii) (iv) (i) (ii) (D) (ii) (iii) (iv) (i)
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71. Match List-I with List-II and select the correct 74. What do you mean by para banking services?
answer using the codes given below: (A) Eligible financial services rendered by banks.
List-I List-II (B) Utility services provided by bank.
(a) SIDBI (i) Providing financial and technical (C) Services provided through business
assistance to entrepreneurs. correspondent.
(b) SFC (ii) Providing capital to small and (D) Services provided to the armed forces
medium industries. personnel.
(c) IFCI (iii) Reconstruction and establishment
of new industries.
(d) NISC (iv) Development and financial
assistance for small scale 75. Calculating the value of GDP of two countries
industries. using the Purchasing Power Parity (PPP) method
involves
Codes:
(a) (b) (c) (d) (A) expressing the value of both countries output
in US dollars.
(A) (iv) (i) (iii) (ii)
(B) (iv) (iii) (ii) (i) (B) finding out what can be bought in each
country with a unit of the local currency.
(C) (iv) (ii) (iii) (i)
(D) (iii) (iv) (ii) (i) (C) comparing the inflation rates in each country.
(D) taking into account the exchange rate of each
country’s currency.
72. Which one of the following statements is
incorrect?
76. Fast rates of growth in emerging market
(A) The LIC and GIC are non-banking financial economies help international business because
intermediaries in India. (A) it opens up access to more natural resources.
(B) LIC and UTI are non-banking financial (B) it means that the poorest economy in Africa
institutions. is growing.
(C) ICICI was promoted as a private sector (C) it signifies that some markets for goods and
development Bank at the initiative of the services are expanding rapidly.
World Bank in 1955.
(D) inflation is on the increase.
(D) Unit Trust of India is a Mutual Fund in
private sector.
77. What measure of weakness did Leontiff identify
in the Hecksher-Ohlin theory of international trade?
73. What is the minimum and maximum limits (A) The assumption that resources are distributed
(in Rupees) prescribed for RTGS transaction? unequally between countries.
(A) The minimum prescribed limit is ` 1 lac and (B) The conclusion that a country will import
maximum ` 10 lacs. goods that use resources that are in relatively
(B) The minimum prescribed limit is ` 25,000 short supply in the importing nation.
and maximum ` 1 lac. (C) The assumption that resources such as
(C) The minimum prescribed limit is ` 2 lacs and labour are homogeneous.
there is no maximum limit. (D) The conclusion that a country will export
(D) The minimum limit is ` 10 lacs and maximum goods which use resources that are relatively
is ` 100 lacs. abundant in the exporting nation.
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78. In Porter’s Diamond, it is argued that a nation 82. In many countries the ratio of older people to
will NOT be competitive when total population is rising rapidly. This is important to
(A) national firms have to face much domestic business because
competition. (A) it could lead to a falling tax burden.
(B) domestic customers are very sophisticated. (B) it will increase the supply of labour.
(C) firms in the supply chain are themselves (C) it could change the pattern of demand for
internationally competitive. goods and services.
(D) there is a shortage of ‘created factors’. (D) it could increase economic growth.
83. In which of the following cases, the right to buy
or sell the securities in stock exchange is acquired?
(A) Arbitrage
(B) Margin Trading
79. Which of the following could be the major reason
for countries taking steps to protect their domestic (C) Option Dealings
economies from foreign competition in a global (D) Blank Transfer
recession?
84. A responsibility centre is called a Profit Centre
(A) To increase imports of raw materials when the manager is held responsible for
(B) To increase exports of services (A) costs only
(C) To avoid increase in unemployment (B) revenues only
(D) To reduce the value of their currency in the (C) both costs and revenues
foreign exchange market (D) sunk costs only
85. Ind AS-36 deals with
(A) Earnings Per Share
(B) Intangible Assets
80. Vertically integrated firms (C) Impairment of Assets
(A) produce a range of consumer goods. (D) Agriculture
(B) operate at different stages of production of
a product. 86. Match the following lists and select the correct
(C) produce a range of products for industrial answer using the codes given below:
and commercial customers. List-I List-II
(D) assemble a product for sale to the final (a) Operating Segments (i) Ind AS–113
consumer.
(b) Fair Value Measurement (ii) Ind AS–109
(c) Financial Instruments (iii) Ind AS–108
(d) Consolidated Financial (iv) Ind AS–110
Statements
81. The method used for transferring complex Codes:
technology is (a) (b) (c) (d)
(A) Turnkey contracts (A) (i) (ii) (iii) (iv)
(B) Licensing agreements (B) (iii) (i) (ii) (iv)
(C) Training of experts (C) (iv) (iii) (ii) (i)
(D) Factoring (D) (iii) (i) (iv) (ii)
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87. Which funds do not have a fixed date of 91. An OTC forward contract is
redemption? (A) an option to call.
(A) Open ended funds (B) a forward contract for which the payback is
(B) Close ended funds outside the contract period.
(C) Diversified funds (C) a customised agreement that is not traded
(D) Non-diversified funds on an exchange.
(D) a standardised agreement that is traded on
an exchange.
92. _________ is a fully integrated business
88. A firm purchased 7500 kg of materials for management system covering all financial areas of an
` 37,500. If the material price variance is ` 7,500 enterprise.
(favourable), the standard price per kg of material is (A) Master file
(A) ` 6 (B) Transaction file
(B) ` 5 (C) Enterprise Resource Planning
(C) ` 5.50 (D) Production cycle
(D) ` 4
93. Mr. K (Age 53) is Karta of HUF doing textile
business at Navi Mumbai. Mr. K is residing in Durban
for the past 10 years and visited India for 20 days every
year for filing the income tax return of HUF. His two
89. The whole process of designing, implementing major sons take care of the day to day affairs of the
and operating budgets is called business in India. The residential status of HUF for the
(A) Budgetary control assessment year 2018-19 is
(B) Budget Manual (A) Non-resident
(C) Program Budget (B) Resident
(D) Budgeting (C) Not ordinarily resident
(D) Dual resident
94. Mr. M derived income from sale of tea
manufactured and grown in Coorg, Karnataka. His
90. Fixing the value of employee depending upon his income for the previous year 2017-18 from the said
productivity, promotability, transferability and activity is ` 25 lakhs. The amount exempt from tax by
retainability is the core of the way of agricultural income is
(A) Certainty Equivalent Model (A) ` 10 lakh
(B) Stochastic Reward Valuation Model (B) ` 6·25 lakh
(C) Human Asset Multiplier Model (C) ` 15 lakh
(D) Present Value of Future Earnings Model (D) ` 8·75 lakh
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95. Under section 80 QQB, the maximum deduction 98. The time limit prescribed under section 153 for
in respect of royalty is allowed up to completion of the regular assessment u/s 143(3) and a
(A) ` 1,00,000 best judgement assessment u/s 144 is of _______ months
(B) ` 1,50,000 from the end of the assessment year in which the income
was first assessed.
(C) ` 2,50,000
(A) 9
(D) ` 3,00,000
(B) 24
(C) 3
(D) 18
96. TVS & Co. is a partnership firm whose turnover 99. For a person suffering from severe physical
for the previous year 2017-18 was ` 215 lakh. The ‘due disability, deduction is available under section
date’ for filing the return of income of the firm is (A) 80 U
(A) 31st July, 2018 (B) 80 R
(B) 30th September, 2018 (C) 80 S
(C) 30th November, 2018 (D) 80 VV
(D) 31st March, 2018
100. Mr. C, a Chartered Accountant is employed with
X Ltd., as an internal auditor and requests the employer
to mention the remuneration as internal audit fee. C shall
be chargeable to tax for such fee under the head
97. The amount of depreciation not absorbed in the (A) Income from salaries
same year can be carried forward (B) Profits and gains from business or profession
(A) for a period of 4 years (C) Either as Income from salaries or Profits
(B) for a period of 8 years and gains from business or profession
(C) for a period of 6 years depending on the choice of Mr. C
(D) Indefinitely (D) Income from other sources
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ROUGH WORK
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COMMERCE (06) PAPER -II : X SERIES QUESTION ANSWER QUESTION ANSWER QUESTION ANSWER QUESTION ANSWER NO. KEY NO. KEY NO. KEY NO. KEY 1 A 26 A 51 D 76 C 2 C 27 C 52 B 77 C 3 B 28 C 53 B 78 C 4 C 29 A 54 A 79 D 5 D 30 D 55 A 80 B 6 B 31 A 56 B 81 A 7 A 32 B 57 B 82 C 8 B 33 C 58 B 83 C 9 C 34 B 59 D 84 C 10 A 35 C 60 C 85 C 11 B 36 C 61 D 86 B 12 D 37 C 62 B 87 A 13 C 38 B 63 C 88 A 14 C 39 B 64 B 89 D 15 D 40 D 65 D 90 B 16 C 41 C 66 A 91 C 17 D 42 B 67 D 92 C 18 C 43 C 68 B 93 C 19 D 44 B 69 A 94 C 20 B 45 A 70 D 95 D 21 A 46 C 71 C 96 B 22 D 47 C 72 D 97 D 23 A 48 A 73 C 98 D 24 B 49 D 74 B 99 A 25 B 50 B 75 B 100 A
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Source: West Bengal College Service Commission. Question paper published by West Bengal College Service Commission.