Assistant Accounts officer in Food Department Date 17-06-2013
1-Budgetary cycle of Government? 1 January to 31 Dec, 1 July to 30 June, 1 February 30 June
2-Credit may Signify..?
3-As Compared to annuity method, the amount of depreciation provided in the sinking fund method is :Equal, Higher, Lower , Zero.
4-Realization account is: Nominal a/c, Personal A/c, Real a/c , Fictitious a/c.
5-The Minimum Share Application money is: 5%,10%,15%,20%.
6-When shares are forfeited capital a/c is debited : Called up Amount, Share Paid up Amount on share, Nominal value of Shares amount.
7-A Company has made a public Issue ,it cannot Issue bones Share before expire of ,03 months,06 months ,12 months,15 months.
8-PCP mean?
9-COA Mean? Chartered of Accountants
10-charged expenditure is?
11-Revenue account derived from ? (Govt. point of view)
12-Treasury Bills Issued by?
13-Govt. accounting based on : cash base, accrual base, modified case base
14-Public account of province comprise of cost : Private fund, Donor agencies Fund, Etc?
15-Public account committee is responsible for :- Complication of account, Hear Public complaints , Carries out legislative scrutiny of public fund etc?
16-Function of Auditors General of Pakistan are regulated under:- Financial Audit manual, Audit code, Constitution of Islamic Republic of Pakistan, non of theses.
17.Bonus Share can be issued from account ?
18 According to Accounting stranded 6 Depreciation is applicable of the fallowing
19 Net book value of the asset is? Historical cost - accumulated depreciation. Gross book value+ Historical cost, Historical cost, Fair market value
20 Purchase furniture on cash recorded on Cash book, Sale journal Purchase Journal
21 Company sectary must be knowledge Company law, Taxation law, Labour law,All of these
22 Bank draft facility only Current account Saving Account Fixed deposit account
23 Rent paid in advance Real account Nominal A/c Personal A/c
24 Bank Account is Real A/c ,Nominal A/c Personal A/c
25 Business has indefinite life according to which concept Business entity concept, Going concern concept. Cost Concept
26 Correct accounting equation is Liability= Assets +capital, Assets = capital- liability, Asset = capital + Liability NONE OF THESE
27 Bank overdraft is Real A/c ,Nominal A/c Personal A/c
28 Normally show credit balance Discount A/c,Account payable,Account receivable
29 Right share offer Existing share holder, New share holder.Debenture Holder,None of these
30 Cheque dis honered recorded Sale return book, Purchase return book, Journal. Cash Book
31 Bank account credit balance show Assets,liability. income, expense
32 Purchase a typewriter is debited in which account
33 Purchase a Machinery is debited in which account
34 Internal audit is appointed Directors, Share holder. Management. none of these
35 Continuous Audit is? interim audit regular audit, continuous audit, Statutory audit
36 Audit of sole trader ship is ? Compulsory, Unnecessary, Advisable,
37 Processing and presenting the accounting information in the internal is, Cost accounting, Management Accounting, Financial accounting.
38 Sale of the Grass of the pilot is capital receipt, Revenue receipt, Asset, Income
39 All assets is current assets except , Cash. Marketable security,Building.Stock in trade
40 Outstanding expenditure is?capital Expenditure, Revenue Expenditure, Deferred revenue expenditure
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Some MCQ's in PPSC Paper (Assistant Accounts officer in Food Department)
Compulsory and Optional Past paper of PMS.
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