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Exam Details

CGL TIER 2 AAO 2016

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Questions 100
Duration 180 mins
Package SSC & Railway - Previous Year Papers

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Medium 63 63%
Hard 36 36%
Easy 1 1%

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Multiple Choices 100 100%

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1
2016 · Unclassified
CGL TIER 2 AAO 2016
Crating provision for bad & doubtful debts is an application of which of the following principles/concepts :
A
Realisation Principle
B
Full Disclosure
C
Conservatism
D
Money Measurement
2
2016 · Unclassified
CGL TIER 2 AAO 2016
A company has a machinery costing Rs. 5,00,000. Depreciation is charged as follows : Yr 2010 – Rs. 50,000 Yr 2011 – Rs. 30,000 Yr 2012, 2013 – Rs. 50,000 Which principle is violated?
A
Materiality
B
Substance over form
C
Consistency Principle
D
Timeliness
3
2016 · Unclassified
CGL TIER 2 AAO 2016
If a liability is decreased, then for the asset to be constant, there will be a corresponding:
A
Increase in Capital
B
Decrease in Profit
C
Decrease in Asset
D
Decrease in Capital
4
2016 · Unclassified
CGL TIER 2 AAO 2016
Withdrawal of goods from stock by the owner of the business for personal use should be recorded by
A
Debiting Stock Account and Crediting Capital Account
B
Debiting Capital Account and Crediting Drawing Account
C
Debiting Drawing Account and Crediting Stock Account
D
Debiting Stock Account and Crediting Drawing Account
5
2016 · Unclassified
CGL TIER 2 AAO 2016
A second hand car was purchased for Rs. 2,00,000 and depreciation is charged @ 10% on written down value method and car is sold for Rs. 1,40,000 after 2 years. Find the profit or loss on the sale of the car.
A
Loss of Rs. 20,000
B
Loss of Rs. 22,000
C
Profit of Rs. 11,000
D
Loss of Rs. 11,000
6
2016 · Unclassified
CGL TIER 2 AAO 2016
Which of the following is true?
A
Payment of liability Causes an increase in Owners equity
B
The Collection of an Account Receivable will cause total assets to increase
C
The accounting equation is Assets + Liability = Owner’s equity
D
Purchase of an asset, either in cash or Credit, does not change the owners equity