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UKSSSC AAO practice questions

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Question 1General Studies / General Knowledge (including Uttarakhand general knowledge)

In the context of the Uttarakhand Public Service Commission and the Uttarakhand Subordinate Service Selection Commission, which body is constitutionally responsible for conducting recruitment examinations for state government posts, while the other is a statutory body created by a state Act?

  1. UKSSSC is the constitutional body while UKPSC is statutory
  2. The Uttarakhand Public Service Commission is the constitutional body, while UKSSSC is a statutory body Correct answer.
  3. Both are statutory bodies created by separate state Acts
  4. Both are constitutional bodies established under Article 315

Explanation

Article 315 of the Constitution provides for a Public Service Commission in each state, making UKPSC a constitutional body. The Uttarakhand Subordinate Service Selection Commission was set up under a state statute to handle Group C and similar subordinate recruitment, so it is statutory rather than constitutional.

Question 2General Studies / General Knowledge (including Uttarakhand general knowledge)

Which Uttarakhand city is known as the seat of the High Court of Uttarakhand, established in 2000 after the state's creation?

  1. Dehradun
  2. Almora
  3. Nainital Correct answer.
  4. Haridwar

Explanation

The Uttarakhand High Court was established in 2000 and sits at Nainital, the hill town that also serves as the state's judicial capital. Dehradun is the interim capital of the state but does not house the High Court.

Question 3General Studies / General Knowledge (including Uttarakhand general knowledge)

The Nanda Devi Biosphere Reserve, a UNESCO World Heritage site, lies mainly in which Uttarakhand district?

  1. Rudraprayag
  2. Chamoli Correct answer.
  3. Pithoragarh
  4. Uttarkashi

Explanation

The Nanda Devi Biosphere Reserve is centred on the Nanda Devi massif in Chamoli district, with a portion extending into the Pithoragarh region. It was inscribed as a UNESCO World Heritage site in 1988 and is a core protected area of the state.

Question 4General Studies / General Knowledge (including Uttarakhand general knowledge)

Which river is formed at Devprayag by the confluence of the Bhagirathi and the Alaknanda?

  1. Ganga Correct answer.
  2. Mandakini
  3. Yamuna
  4. Dhauliganga

Explanation

At Devprayag the Bhagirathi, flowing from Gangotri, joins the Alaknanda, and from that point the combined river is called the Ganga. Devprayag is one of the Panch Prayag pilgrimage sites in Uttarakhand.

Question 5General Studies / General Knowledge (including Uttarakhand general knowledge)

The Chipko movement, associated with the protection of Himalayan forests, is most closely linked to which Uttarakhand region?

  1. Doon valley
  2. Kumaon Himalaya
  3. Terai belt
  4. Garhwal Himalaya Correct answer.

Explanation

The Chipko movement of the 1970s is associated with the Garhwal Himalaya, particularly the Alaknanda valley around Gopeshwar and Chamoli. Villagers, notably women, hugged trees to prevent felling by contractors, making it a landmark in Indian environmental history.

Question 6General Studies / General Knowledge (including Uttarakhand general knowledge)

Which article of the Constitution of India provides that it shall be the duty of every citizen to protect and improve the natural environment?

  1. Article 48A
  2. Article 32
  3. Article 21
  4. Article 51A(g) Correct answer.

Explanation

Article 51A lists the Fundamental Duties of citizens, and clause (g) requires every citizen to protect and improve the natural environment including forests, lakes, rivers and wildlife. Article 48A places a similar directive on the State rather than on citizens.

Question 7General Studies / General Knowledge (including Uttarakhand general knowledge)

Which of the following is a Kharif crop that is widely cultivated in the Terai and Bhabar regions of Uttarakhand during the monsoon season?

  1. Rice Correct answer.
  2. Barley
  3. Wheat
  4. Mustard

Explanation

Kharif crops are sown with the onset of the monsoon and harvested in autumn; rice is the classic Kharif crop of the Terai and Bhabar plains of Uttarakhand. Wheat, mustard and barley are Rabi crops grown in the cooler winter season.

Question 8General Studies / General Knowledge (including Uttarakhand general knowledge)

The Panch Prayag are five sacred confluences in Uttarakhand. Which one is the confluence of the Alaknanda and the Pindar river?

  1. Vishnuprayag
  2. Karnaprayag Correct answer.
  3. Rudraprayag
  4. Nandaprayag

Explanation

Karnaprayag is the meeting point of the Alaknanda and the Pindar river. The five Prayags in order downstream are Vishnuprayag, Nandaprayag, Karnaprayag, Rudraprayag and Devprayag.

Question 9General Studies / General Knowledge (including Uttarakhand general knowledge)

Under the Indian Constitution, which schedule contains provisions relating to the administration of Scheduled Areas and Scheduled Tribes in states such as Uttarakhand?

  1. Seventh Schedule
  2. Sixth Schedule
  3. Ninth Schedule
  4. Fifth Schedule Correct answer.

Explanation

The Fifth Schedule deals with the administration and control of Scheduled Areas and Scheduled Tribes in states other than Assam, Meghalaya, Tripura and Mizoram. The Sixth Schedule applies to tribal areas of those north-eastern states.

Question 10General Studies / General Knowledge (including Uttarakhand general knowledge)

The Tehri Dam, one of the tallest dams in India, is built on which river?

  1. Yamuna
  2. Kali
  3. Alaknanda
  4. Bhagirathi Correct answer.

Explanation

The Tehri Dam is a rock-fill embankment dam on the Bhagirathi river near Tehri in Uttarakhand. It supplies irrigation and drinking water and generates hydroelectric power, and its reservoir submerged the old town of Tehri.

Question 11General Studies / General Knowledge (including Uttarakhand general knowledge)

A state government wishes to create a new All India Service cadre rule affecting Uttarakhand. Which constitutional provision governs the creation of All India Services?

  1. Article 312 Correct answer.
  2. Article 315
  3. Article 320
  4. Article 324

Explanation

Article 312 empowers Parliament to create new All India Services if the Rajya Sabha passes a resolution supported by a majority of its members. The Indian Administrative Service, Indian Police Service and Indian Forest Service are the existing All India Services.

Question 12General Studies / General Knowledge (including Uttarakhand general knowledge)

Which pass in Uttarakhand historically served as a trade route between the Garhwal region and Tibet via the Niti valley?

  1. Nelong Pass
  2. Mana Pass
  3. Lipulekh Pass
  4. Niti Pass Correct answer.

Explanation

The Niti Pass lies at the head of the Niti valley in Chamoli district and was a historic trans-Himalayan trade route to Tibet. Mana and Nelong are also border passes, but the Niti valley route is specifically named for the Niti Pass.

Question 13General Studies / General Knowledge (including Uttarakhand general knowledge)

The Uttarakhand government's 'Homestay' scheme is primarily intended to achieve which objective?

  1. Providing subsidised housing to government employees
  2. Promoting rural tourism and generating local livelihood in hill villages Correct answer.
  3. Replacing hotel construction in urban areas
  4. Resettling families displaced by hydroelectric projects

Explanation

The Homestay scheme encourages residents of hill villages to offer rooms to tourists, thereby promoting rural tourism and creating income opportunities that reduce out-migration. It is a tourism and livelihood initiative rather than a housing or resettlement programme.

Question 14General Studies / General Knowledge (including Uttarakhand general knowledge)

Which of the following statements about the Rajya Sabha is correct in the context of representation of Uttarakhand?

  1. Uttarakhand has no representation in the Rajya Sabha
  2. Uttarakhand's Rajya Sabha seats are nominated by the President
  3. Uttarakhand's Rajya Sabha members are directly elected by the people
  4. Uttarakhand elects members to the Rajya Sabha through its Legislative Assembly Correct answer.

Explanation

Rajya Sabha members are elected by the elected members of the state Legislative Assembly through proportional representation by means of a single transferable vote. Uttarakhand, like other states, has a fixed number of Rajya Sabha seats filled in this indirect manner.

Question 15General Studies / General Knowledge (including Uttarakhand general knowledge)

Which of the following is the highest peak located entirely within Uttarakhand?

  1. Panchachuli
  2. Trisul
  3. Nanda Devi Correct answer.
  4. Kamet

Explanation

Nanda Devi, at about 7,816 metres, is the highest mountain located entirely within Uttarakhand and the second-highest peak in India. Kamet lies on the border with Tibet, while Trisul and Panchachuli are lower peaks of the Garhwal Himalaya.

Question 16General Studies / General Knowledge (including Uttarakhand general knowledge)

A candidate is asked about the money bill procedure. If a bill is certified as a Money Bill by the Speaker of the Lok Sabha, what is the correct constitutional position regarding the Rajya Sabha?

  1. The Rajya Sabha has equal powers with the Lok Sabha over Money Bills
  2. The Rajya Sabha may amend or reject it within 14 days
  3. The Rajya Sabha must approve it by a two-thirds majority
  4. The Rajya Sabha must return it within 14 days with or without recommendations, which the Lok Sabha may accept or reject Correct answer.

Explanation

Under Article 109, a Money Bill transmitted to the Rajya Sabha must be returned within 14 days with its recommendations, and the Lok Sabha may accept or reject them. The Rajya Sabha cannot amend or reject a Money Bill, which makes its role only advisory.

Question 17General Studies / General Knowledge (including Uttarakhand general knowledge)

Which folk dance of Uttarakhand is traditionally performed by women in the Kumaon region during festivals, with dancers moving in a circle around a lamp?

  1. Langvir Nritya
  2. Chholiya
  3. Jagar
  4. Jhora Correct answer.

Explanation

Jhora is a community folk dance of the Kumaon region performed by both men and women in a circle, often around a lamp during festivals. Chholiya is a sword dance of Kumaon performed at weddings, Jagar is a ritual invocation, and Langvir is an acrobatic dance.

Question 18General Studies / General Knowledge (including Uttarakhand general knowledge)

The 'Van Panchayat' system in Uttarakhand is best described as which of the following?

  1. A central government forest reserve managed by the Forest Survey of India
  2. A village-level forest management institution recognised under state law Correct answer.
  3. A wildlife sanctuary managed by the National Tiger Conservation Authority
  4. A private plantation scheme run by timber companies

Explanation

Van Panchayats are village-level institutions created under the Uttarakhand Panchayati Forest Rules, through which communities manage and protect nearby forests. They are an important example of community-based forest governance with legal recognition.

Question 19General Studies / General Knowledge (including Uttarakhand general knowledge)

Which of the following correctly pairs an Indian constitutional amendment with its subject matter?

  1. 42nd Amendment - inclusion of Fundamental Duties
  2. 61st Amendment - anti-defection provisions
  3. 73rd Amendment - establishment of Panchayati Raj institutions Correct answer.
  4. 44th Amendment - right to property removed as a Fundamental Right

Explanation

The 73rd Constitutional Amendment Act, 1992 gave constitutional status to Panchayati Raj institutions by adding Part IX and the Eleventh Schedule. The other pairings are mismatched: Fundamental Duties came with the 42nd Amendment but the 44th dealt with property and other changes, and anti-defection came with the 52nd Amendment.

Question 20General Studies / General Knowledge (including Uttarakhand general knowledge)

Which of the following is the correct sequence of the five Prayags of the Alaknanda from upstream to downstream?

  1. Devprayag, Rudraprayag, Karnaprayag, Nandaprayag, Vishnuprayag
  2. Nandaprayag, Vishnuprayag, Rudraprayag, Karnaprayag, Devprayag
  3. Vishnuprayag, Karnaprayag, Nandaprayag, Devprayag, Rudraprayag
  4. Vishnuprayag, Nandaprayag, Karnaprayag, Rudraprayag, Devprayag Correct answer.

Explanation

Travelling downstream along the Alaknanda, the confluences occur in the order Vishnuprayag, Nandaprayag, Karnaprayag, Rudraprayag and Devprayag. Devprayag is last because it is where the river becomes the Ganga.

Question 21General Studies / General Knowledge (including Uttarakhand general knowledge)

The Uttarakhand state was carved out of Uttar Pradesh in 2000. Which constitutional amendment or Act effected this?

  1. States Reorganisation Act, 1956
  2. Punjab Reorganisation Act, 1966
  3. Uttar Pradesh Reorganisation Act, 2000 Correct answer.
  4. North-Eastern Areas (Reorganisation) Act, 1971

Explanation

Uttarakhand was created by the Uttar Pradesh Reorganisation Act, 2000, which divided Uttar Pradesh and formed the new state on 9 November 2000. It was initially named Uttaranchal and later renamed Uttarakhand in 2007.

Question 22General Studies / General Knowledge (including Uttarakhand general knowledge)

A question on the Uttarakhand economy asks about the 'Kisan Mandi' concept. Which statement best reflects its purpose?

  1. To provide free seeds to farmers through cooperative societies
  2. To supply subsidised electricity for irrigation pumps
  3. To provide regulated market yards where farmers can sell produce to licensed buyers Correct answer.
  4. To offer crop insurance against natural calamities

Explanation

Agricultural produce market committees run mandis where farmers bring produce and licensed traders buy it under regulated conditions, aimed at fair price discovery. Seed subsidy, crop insurance and power subsidies are separate welfare schemes, not the mandi system.

Question 23General Studies / General Knowledge (including Uttarakhand general knowledge)

Which of the following statements about the Governor of Uttarakhand is constitutionally accurate?

  1. The Governor is appointed by the Chief Justice of India
  2. The Governor is chosen by the Chief Minister and formally appointed by the President
  3. The Governor is appointed by the President and holds office during the pleasure of the President Correct answer.
  4. The Governor is elected by the state Legislative Assembly

Explanation

Article 155 provides that the Governor of a state is appointed by the President, and Article 156 states that the Governor holds office during the pleasure of the President. The Governor is therefore not elected by the state legislature nor selected by the Chief Minister.

Question 24General Studies / General Knowledge (including Uttarakhand general knowledge)

Consider the ecological gradient of Uttarakhand. Which vegetation type is characteristic of the zone between roughly 1,000 and 2,000 metres in the Kumaon Himalaya?

  1. Himalayan subtropical pine forest and oak forest Correct answer.
  2. Alpine meadow
  3. Dry thorn forest
  4. Tropical moist deciduous forest

Explanation

The mid-altitude belt of about 1,000 to 2,000 metres in the Kumaon Himalaya supports Himalayan subtropical pine forests, notably chir pine, along with oak forests on suitable slopes. Alpine meadows occur much higher, above the tree line, and tropical or thorn forests belong to the lowlands.

Question 25General Studies / General Knowledge (including Uttarakhand general knowledge)

In Indian constitutional law, a 'Money Bill' is defined in which article, and what is the key test for certification?

  1. Article 112; it must relate to the annual budget presented by the President
  2. Article 110; it must deal only with matters such as taxation, borrowing or appropriation of money Correct answer.
  3. Article 265; it must involve levying a new tax
  4. Article 117; it must be introduced only in the Rajya Sabha

Explanation

Article 110 defines a Money Bill as one dealing only with specified fiscal matters such as imposition of taxes, borrowing, the Consolidated Fund and appropriation of money. The Speaker of the Lok Sabha certifies whether a bill is a Money Bill, and that certification is central to the procedure.

Question 26General Studies / General Knowledge (including Uttarakhand general knowledge)

The Uttarakhand Public Service Commission conducts the Assistant Accounts Officer examination. Which body is constitutionally responsible for the recruitment of All India Services officers posted in Uttarakhand, such as IAS and IPS officers of the state cadre?

  1. The State Legislature's Committee on Public Undertakings
  2. The Department of Personnel and Training of the state
  3. The Union Public Service Commission Correct answer.
  4. The Uttarakhand Public Service Commission

Explanation

Under Article 315 and related provisions, the UPSC is the recruiting agency for All India Services, while a State Public Service Commission handles state services. The UPSC conducts the Civil Services Examination and allots cadre officers, including those serving in Uttarakhand. State commissions cannot recruit IAS or IPS officers.

Question 27General Studies / General Knowledge (including Uttarakhand general knowledge)

The Chipko movement of the 1970s is closely associated with the Garhwal Himalaya of present-day Uttarakhand. Which feature best describes the method adopted by the villagers in this movement?

  1. Filing writ petitions in the High Court against timber contractors
  2. Physically embracing trees to prevent them from being felled Correct answer.
  3. Organising a boycott of forest department auctions
  4. Refusing to pay land revenue until forest rights were granted

Explanation

Chipko means 'to cling' or 'to embrace', and villagers led by figures such as Sunderlal Bahuguna and Gaura Devi hugged trees to block loggers. The method was a non-violent, direct physical protection of forests rather than litigation or revenue protest. It became a symbol of grassroots environmental activism.

Question 28General Studies / General Knowledge (including Uttarakhand general knowledge)

Uttarakhand is home to several glaciers that feed Himalayan rivers. Which of the following glaciers is the source of the Bhagirathi river?

  1. Pindari Glacier
  2. Milam Glacier
  3. Kafni Glacier
  4. Gangotri Glacier Correct answer.

Explanation

The Bhagirathi rises from the Gangotri Glacier at Gaumukh in the Garhwal Himalaya. The Pindari and Kafni glaciers feed tributaries of the Alaknanda system, while the Milam glacier feeds the Goriganga. Thus Gangotri is the correct source.

Question 29General Studies / General Knowledge (including Uttarakhand general knowledge)

In the context of Indian public finance, the Finance Commission is constituted under which article of the Constitution, and what is its primary function?

  1. Article 293; to regulate state borrowing from the Union
  2. Article 266; to maintain the Consolidated Fund of India
  3. Article 280; to recommend distribution of tax proceeds between the Union and the States Correct answer.
  4. Article 275; to grant special assistance to Scheduled Areas

Explanation

Article 280 provides for a Finance Commission constituted every five years to recommend how net tax proceeds are shared between the Union and the states, and to suggest principles governing grants-in-aid. This directly affects the fiscal resources available to states like Uttarakhand. The other articles deal with grants, borrowing and funds, not the Commission.

Question 30General Studies / General Knowledge (including Uttarakhand general knowledge)

The Nanda Devi Biosphere Reserve lies in the Chamoli and Pithoragarh districts of Uttarakhand. Which of the following statements about this reserve is accurate?

  1. It is the only biosphere reserve in India with no core zone
  2. It was created primarily to protect the tiger population
  3. It forms part of the UNESCO World Network of Biosphere Reserves and includes the Valley of Flowers Correct answer.
  4. It was declared a UNESCO World Heritage Site for its cultural monuments

Explanation

The Nanda Devi Biosphere Reserve was included in UNESCO's World Network of Biosphere Reserves in 2004 and contains the Valley of Flowers National Park. It is a mountain ecosystem reserve, not a monument site or a tiger reserve. All biosphere reserves have a core zone, buffer zone and transition zone.

Question 31General Studies / General Knowledge (including Uttarakhand general knowledge)

The Uttarakhand government has promoted 'home stays' to boost rural tourism. Which of the following best explains why this policy is considered fiscally significant for the state budget?

  1. It generates local income and employment while requiring relatively low public capital expenditure Correct answer.
  2. It transfers ownership of forest rest houses to private families
  3. It replaces the need for the state to collect tourism tax
  4. It obliges the Union government to fund all rural tourism infrastructure

Explanation

Homestay schemes use existing private houses, so the state incurs little capital cost while households earn income and employment grows. This makes it an attractive low-cost tourism strategy for hill districts with limited infrastructure. It does not eliminate taxes, transfer public property, or guarantee central funding.

Question 32General Studies / General Knowledge (including Uttarakhand general knowledge)

The Jawahar Lal Nehru (JLN) Institute of Mountaineering and Allied Sports is a well-known institution in Uttarakhand. In which district is its main campus located?

  1. Nainital
  2. Dehradun
  3. Uttarkashi Correct answer.
  4. Pithoragarh

Explanation

The Nehru Institute of Mountaineering has its main campus at Uttarkashi, a town in the Garhwal Himalaya well placed for high-altitude training. Other districts host different institutions but not this one. The location reflects Uttarkashi's proximity to major Himalayan peaks.

Question 33General Studies / General Knowledge (including Uttarakhand general knowledge)

The Uttarakhand High Court is the highest judicial authority in the state. Which of the following statements about it is constitutionally correct?

  1. It was established in 2000 by an order of the President under Article 214 read with the Uttar Pradesh Reorganisation Act Correct answer.
  2. It was created by an amendment to the Constitution in 2003
  3. It exercises original jurisdiction only in matters of state taxation
  4. It has a sanctioned strength fixed by the state legislature

Explanation

When Uttarakhand was created in 2000, a High Court was established for the new state through the reorganisation process, and it began functioning at Nainital. High Court strength is fixed by the President or by law, not by the state legislature, and its jurisdiction is far broader than taxation. No 2003 amendment created it.

Question 34General Studies / General Knowledge (including Uttarakhand general knowledge)

Consider the traditional agricultural practice of 'Baranaja' in the hill regions of Uttarakhand. Which statement best describes it?

  1. Cultivation of a single cash crop on terraced fields for the market
  2. Mixed cropping of twelve different crops in one field to reduce risk Correct answer.
  3. Plantation of only fruit trees on community land
  4. Flood-irrigation farming practised in the Bhabar belt

Explanation

Baranaja literally means twelve grains and refers to the traditional mixed cropping of about a dozen crops in a single terraced field. This practice spreads risk against crop failure and provides diverse food and fodder. It is not monoculture, flood farming or a fruit-only plantation system.

Question 35General Studies / General Knowledge (including Uttarakhand general knowledge)

The Uttarakhand government levies various taxes to fund its budget. Which of the following is a source of revenue that the state government can levy directly under the Constitution?

  1. Stamp duty on instruments relating to property within the state Correct answer.
  2. Income tax on agricultural income
  3. Customs duty on goods imported into India
  4. Corporation tax on companies

Explanation

Stamp duty is a state subject under the Constitution, and states like Uttarakhand levy it on property transactions within their territory. Customs duty, corporation tax and non-agricultural income tax are Union levies. Agricultural income tax is a state subject but is generally not imposed in Uttarakhand.

Question 36General Studies / General Knowledge (including Uttarakhand general knowledge)

The Kalinadi (Kali) river forms part of the boundary between Uttarakhand and a neighbouring country. Which of the following correctly identifies this boundary?

  1. It forms part of the boundary between Uttarakhand and Nepal Correct answer.
  2. It forms part of the boundary between Uttarakhand and Himachal Pradesh
  3. It forms part of the boundary between Uttarakhand and Uttar Pradesh
  4. It forms part of the boundary between Uttarakhand and China

Explanation

The Kali river, also called the Sharda, flows along the eastern border of Uttarakhand and separates the state from Nepal. The boundary with China lies further north along the high Himalaya, and the boundaries with Himachal Pradesh and Uttar Pradesh lie to the west and south respectively.

Question 37General Studies / General Knowledge (including Uttarakhand general knowledge)

In the context of Indian financial administration, which of the following statements about the Consolidated Fund of a state is correct?

  1. All revenues received by the state and all loans raised by it are credited to it Correct answer.
  2. It is maintained by the Reserve Bank of India on behalf of the Union government
  3. Expenditure from it is authorised only by the Governor acting alone
  4. Money can be withdrawn from it without any legislative authorisation for unforeseen expenditure

Explanation

Article 266 requires that all revenues received by a state, loans raised by it and receipts from loan recovery be credited to the state's Consolidated Fund. Withdrawal from it requires appropriation by the state legislature. It is not maintained by the RBI for the Union, nor can the Governor alone authorise spending.

Question 38General Studies / General Knowledge (including Uttarakhand general knowledge)

The Uttarakhand state has several important shrines. Which of the following correctly pairs a shrine with its district?

  1. Jageshwar temple with Pithoragarh district
  2. Kedarnath temple with Chamoli district
  3. Badrinath temple with Chamoli district Correct answer.
  4. Tungnath temple with Uttarkashi district

Explanation

The Badrinath temple is located in the Chamoli district of the Garhwal Himalaya, on the banks of the Alaknanda. Kedarnath lies in Rudraprayag district, Jageshwar in Almora district, and Tungnath in Rudraprayag district. Hence only the Badrinath pairing is correct.

Question 39General Studies / General Knowledge (including Uttarakhand general knowledge)

The Uttarakhand government's budget documents follow a standard classification. Which of the following pairs correctly matches a budget term with its meaning?

  1. Budget deficit with the excess of revenue receipts over capital expenditure
  2. Fiscal deficit with the excess of total receipts over total expenditure
  3. Primary deficit with the excess of capital expenditure over revenue receipts
  4. Revenue deficit with the excess of revenue expenditure over revenue receipts Correct answer.

Explanation

Revenue deficit is defined as revenue expenditure minus revenue receipts, showing the gap the state must finance through borrowing or capital receipts. Fiscal deficit is total expenditure minus total receipts excluding borrowings, and primary deficit is fiscal deficit minus interest payments. The other pairings misstate these standard definitions.

Question 40General Studies / General Knowledge (including Uttarakhand general knowledge)

Uttarakhand's economy is often described as having a high dependence on remittances. Which of the following best explains this feature?

  1. The state exports large quantities of manufactured goods to other countries
  2. The state receives most of its income from foreign direct investment
  3. The state's farmers sell their produce mainly in international markets
  4. A large share of the state's workforce is employed outside the state, sending money back to households Correct answer.

Explanation

Because of limited local employment opportunities in the hill districts, many residents work in other states or cities and remit money to their families. This inflow supports household consumption and is a recognised feature of the state's economy. Uttarakhand's exports, foreign investment and international farm sales are comparatively small.

Question 41Accountancy / Financial Accounting and Book-keeping

Under the double entry system of book-keeping, which account is debited when goods are purchased on credit from a supplier?

  1. Capital account
  2. Cash account
  3. Supplier's account
  4. Purchase account Correct answer.

Explanation

Purchases increase an expense, and expenses are debited under the double entry rules. The supplier's account is credited because a liability has arisen, so the entry is debit Purchases and credit the supplier. Cash is untouched because the transaction is on credit.

Question 42Accountancy / Financial Accounting and Book-keeping

Which of the following is a book of original entry in which all transactions are first recorded in date order before posting to the ledger?

  1. Journal Correct answer.
  2. Balance sheet
  3. Ledger
  4. Trial balance

Explanation

The journal is the book of original entry where transactions are recorded chronologically with narration before posting. The ledger is the book of final entry containing classified accounts. A trial balance and balance sheet are statements, not books of original entry.

Question 43Accountancy / Financial Accounting and Book-keeping

A trader's trial balance shows total debits of Rs. 1,84,000 and total credits of Rs. 1,79,500. What does this difference ordinarily indicate?

  1. A net profit of Rs. 4,500
  2. A closing stock valuation
  3. An excess of liabilities over assets
  4. An arithmetical error in the books Correct answer.

Explanation

In a correctly maintained double entry system total debits must equal total credits. A difference of Rs. 4,500 therefore signals an arithmetical or posting error somewhere in the ledger. The difference is placed in a suspense account until the error is located.

Question 44Accountancy / Financial Accounting and Book-keeping

Which of the following errors will be disclosed by a trial balance?

  1. Omitting a transaction from the books completely
  2. Recording a sale of Rs. 5,000 as Rs. 500 in both the sales account and the customer's account
  3. Recording a purchase of machinery in the wages account
  4. Posting Rs. 900 to the debit side of an account instead of the credit side Correct answer.

Explanation

Posting an amount to the wrong side gives two debits or two credits for one transaction, so the trial balance will not agree. Such one-sided posting errors disturb the equality of the two sides. Errors of omission, principle and compensating errors keep the totals equal.

Question 45Accountancy / Financial Accounting and Book-keeping

Goods costing Rs. 20,000 were sold to a customer at a trade discount of 10 percent and a cash discount of 5 percent, with payment received immediately. What amount is recorded in the sales account?

  1. Rs. 19,000
  2. Rs. 20,000
  3. Rs. 17,100
  4. Rs. 18,000 Correct answer.

Explanation

Trade discount is deducted from the list price before the transaction is entered in the books, so sales are recorded at Rs. 20,000 less 10 percent, that is Rs. 18,000. Cash discount is allowed only at the time of payment and is recorded separately as a discount allowed expense; it does not reduce the sales figure.

Question 46Accountancy / Financial Accounting and Book-keeping

A firm follows the diminishing balance method of depreciation at 20 percent per annum. An asset was purchased for Rs. 50,000. What is the depreciation charge for the second year?

  1. Rs. 9,000
  2. Rs. 12,500
  3. Rs. 8,000 Correct answer.
  4. Rs. 10,000

Explanation

Under the diminishing balance method depreciation is charged on the written down value. First year depreciation is 20 percent of Rs. 50,000, that is Rs. 10,000, leaving Rs. 40,000. Second year depreciation is 20 percent of Rs. 40,000, which equals Rs. 8,000.

Question 47Accountancy / Financial Accounting and Book-keeping

Which of the following is treated as a capital expenditure?

  1. Salary paid to the accountant for the month
  2. Repainting of the office building after normal wear
  3. Carriage paid on goods purchased for resale
  4. Wages paid for installation of a new machine Correct answer.

Explanation

Any cost necessary to bring a fixed asset into working condition is capitalised as part of the asset's cost. Wages paid for installing a new machine therefore form capital expenditure. Costs of goods for resale and routine running expenses are revenue in nature.

Question 48Accountancy / Financial Accounting and Book-keeping

The bank column of a cash book shows a debit balance of Rs. 15,000, while the bank statement shows an overdraft of Rs. 5,000. Which item most plausibly explains the difference?

  1. Direct deposit by a customer into the bank
  2. Cheques deposited but not yet credited by the bank Correct answer.
  3. Bank charges debited by the bank
  4. Interest allowed by the bank

Explanation

Cheques paid into the bank are debited in the cash book at once but credited by the bank only after collection. Until then the cash book shows a higher balance than the bank statement. Items recorded by the bank alone, such as interest, charges or direct deposits, would widen the gap in the opposite direction.

Question 49Accountancy / Financial Accounting and Book-keeping

In a three-column cash book, a cheque received from a customer and deposited on the same day is recorded in which column?

  1. Bank column on the credit side
  2. Bank column on the debit side Correct answer.
  3. Cash column on the debit side
  4. Petty cash column on the credit side

Explanation

Receipt of a cheque increases the bank balance, so it is entered on the debit side of the bank column. The bank column follows the rule that a debit balance represents money held at the bank. The credit side records payments made by cheque.

Question 50Accountancy / Financial Accounting and Book-keeping

A petty cashier operates an imprest of Rs. 5,000 and has spent Rs. 3,200 during the month. How much reimbursement is required to restore the imprest?

  1. Rs. 5,000
  2. Rs. 8,200
  3. Rs. 1,800
  4. Rs. 3,200 Correct answer.

Explanation

Under the imprest system the petty cashier is reimbursed exactly the amount spent so that the float returns to its original level. Here expenses total Rs. 3,200, so Rs. 3,200 is reimbursed and the balance again becomes Rs. 5,000. The remaining Rs. 1,800 is cash already in hand.