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ZBG-20990-A 1 1950

Question Booklet Subject: Commerce (Code:3)



Booklet Series: A Question Booklet No. 183961


Important: Please consult your Admit Card/Roll No. slip before filling your roll
number on the test booklet and OMR answer sheet

Roll No. in Figures:
Roll No. in Words: ___________________________________________
OMR Answer Sheet Serial No._________________________________
Duration of Exam.: 2 hours Max. Marks: 200
The Question Booklet consists of 200 multiple choice questions as per the details given below:
Paper Description Medium
Objective
type Paper
200 questions.

There are three sections A, B & C.
Section-A (Languages): 40 questions
Hindi - 20; General English - 20;
Respective
language
Section-B: 80 questions
Gen. Awareness-30;Gen.Intelligence,Numerical
Ability& Reasoning-30; &Teaching Aptitude-20.
English and
Hindi
Section-C: (Knowledge of the Subject):
80 questions
English and
Hindi

Signature of Candidate: _________________ Signature of Invigilator: ______________

In case there is any discrepancy/doubt in Hindi Version, please consult the English
Version.

ZBG-20990-A 2 1950

(English Version)
Section A (Languages)
i a: + += -
A) r B) +=+ C) +: D)
z 'a4= =4+ += m4' +++ + ,+ ++=,
A) asr+= B) +:++= C) ++= D) ++=
s ' r+ +=' - ,+ ++=,
A) ++ B) aa++ C) + D) +-+
: +-+ a a+++ +++ + ++ +a, -
A) a +rn +r+ , + m4 +:+ B) +:+ mr + 4+
C) ++ r ++ + +: + a++ D) +rn +++ a==+ +-+ +r+
s 'm: + a' +r + m- -
A) +ar +++ B) =+ +++ C) m+-+ +++ D) m+-++ +++
- 'r +r +:+ +:+' + m-
A) +a a =+ B) +r a+ C) +++ + + D) +u+ +
'cc-r + ar = + +=' + m- -
A) + + =, a+ + + B) 4a +++ + ar +r a4-u+ += =4+
C) +-+= m++: +++ + u+ =+ D) m++ +++ + mc + =+
s '+' +a - +
A) + B) a++ C) + D) m4a
- a+ + +-+- + ++ + =+, +- + a+ -
A) +-a B) +-+ C) a D) a+r
i: '+ r a +r 4+'- :a +++ 'a' ++-a +r+
A) ++ B) + C) +r D) m++
ii +-+=+ a ++a a a+ -=4 ++++ +
A) + B) +a C) +: D) 4:
iz +-+=+ a-+ a: ++-a a + -
A) +-+= B) ++-+++ C) m-m D) ++-+++
is 'a-r' + -+++ a
A) a-r+ B) a-+ C) ++= A D) A + B +
i: '+ + 4a' + au -
A) +4a B) 4a C) 4a D) +: +
is +u+ +r+ += + ++ ++=++= +a ++
A) a B) a++ C) + D) ++-+


ZBG-20990-A 3 1950

i- 'a: + ar aa +r a +' +++ 'a: + ar' ++
A) aur ++ B) +u+ +-+r+ C) ++ +a+ D) +: +
i - + a+a c: :+: -
A) B) C) + D) +: +
is m++a+ +a+ ++-a +
A) +4 + +-r B) +4 + +++r C) +4 + - +a+ D) +4 + +r
i- +++ + : a ++-a a
A) a-+a B) a++a C) a-+a D) a++a
z: +-+=+ a ++ a +++ a
A) 4+ + +ar+ +r+ B) 4+ + + +r r
C) 4+ + m-+a +r r D) 4+ + ++ +r r

Directions Qs.21-24: Mark the correct opposites, out of the four choices given, of the following words :-
21. Adroit
A) Clumsy B) Clever C) Awakened D) Inaudible
22. Adventitious
A) Defiant B) Planned C) Snobbish D) Ruthless
23. Convalesce
A) Visible B) Brittle C) Deteriorate D) Scattered
24. Exasperation
A) Agony B) Capability C) Bravery D) Pleasure

Directions Qs.25-28: Mark, out of the four given choices, the correct meaning of the italicized idioms/
phrases:-
25. Beyond the black stump:-
A) beyond the limits of settled, and therefore civilized, life B) beyond the limits of tolerance
C) beyond ones ambitions D) beyond ones capabilities
26. Chickens come home to roost
A) a state of indecisiveness
B) ones past mistakes or wrongdoings will eventually be the cause of present troubles
C) a state of extreme tiredness
D) a state of certainty.
27. Dip ones pen in gall
A) seek support from others by ones writings
B) take decisive action to put an end to an undesirable situation
C) write spitefully
D) stay calm despite provocations
28. A Judas kiss :
A) affirmation of friendship despite differences
B) neutralized propaganda
C) a day dream
D) act of betrayal especially one disguised as a gesture of friendship


ZBG-20990-A 4 1950

Directions Qs. 29-32:Choose the correct preposition, out of four options , to be filled in the blanks of the
following sentences :-
29. Saina Nehwals performance is not consistent __her talent.
A) with B) for C) at D) into
30. Indias economy is, at present, infested__ problems
A) to B) with C) in D) about
31. He should not be covetous ___ others riches.
A) on B) off C) of D) for
32. Satishs errors may be ascribed __ his carelessness.
A) at B) with C) for D) to

Directions Qs. 33-36: Choose the correct synonyms of the following words:-
33. Contagion
A) Infection B) Container C) Capacity D) Inability
34. Conspectus
A) Suspense B) Summary C) Clarity D) Callousness
35. Grotto
A) Grotesque B) Opponent C) Cave D) Criticism
36. Insouciant
A) Irreverent B) Irrelevant C) Impatient D) Indifferent

Directions Qs. 37-40: Choose the correct form of the following words, out of four given options, as the
given part of speech in the sentences:-
37. Up as adverb:-
A) Prices are up. B) Let us go up the hill
C) The next up train will leave soon. D) We should not be afraid of ups and downs in life.
38. Well as adverb:-
A) Let well alone. B) Well begun is half done.
C) I hope you are now well. D) Well, who would have thought it?
39. Still as noun:-
A) With his name the mothers still their babies. B) Still waters run deep.
C) Sitas sobs could be heard in the still of night. D) He is still in business.
40. All as noun
A) He lost his all in speculation. B) All men are mortal.
C) He was all alone when I saw him. D) All spoke in her favour.

Section B
41. Acid rain is caused due to pollution of atmosphere by
A) Carbon Dioxide B) Methane Gas
C) Ozone & Carbon Dioxide D) Nitrous Oxide & Sulphur Dioxide
42. Longitude measures the angular distance, expressed in degrees of a point on the Earths surface:
A) east or west of prime meridian B) north or south of the equator
C) only east of prime meridian D) only west of the prime meridian
43. The filament of an electric bulb is made of
A) iron B) nichrome C) tungsten D) graphite


ZBG-20990-A 5 1950

44. Which of the following vitamins is considered to be a hormone?
A) A B) B C) C D) D
45. The technique used to transmit audio signals in television broadcasts is
A) Amplitude Modulation B) Frequency Modulation
C) Pulse Code Modulation D) Time Division Multiplexing
46. Who proposed the Preamble before the Drafting Committee of the Constitution?
A) Jawahar Lal Nehru B) B.R. Ambedkar C) B.N. Rau D) Mahatma Gandhi
47. National song has been taken from
A) Bharat Vidhata article written by B.C. Chatterjee B) Totva-Bodhini Patrika edited by Tagore
C) Novel Durgesh Nandini by B.C. Chatterjee D) Novel Anand Math by B.C. Chatterjee
48. Which data input method do banks mainly use for processing bank cheques?
A) OMR B) Bar Code Reader C) MICR D) Light Pen
49. Which of the following has been appointed as brand ambassador of the Gujarat State Election
Commission?
A) Amitabh Bachan B) Cheteshwar Pujara C) Ravinder Jadeja D) Irfan Khan
50. Which of the following movies has won the Golden Peacock Award (2013) for the Best film
category in the 44
th
International Film Festival of India (IFFI) held at Goa ?
A) 12 Years a slave B) Dallas Buyers Club C) Gravity D) Beatrizs War
51. What is the rank of India in Global Corruption Perception Index 2013, according to Transparency
International ?
A) 94
th
B) 77
th
C) 104
th
D) 116
th

52. Which one is not a constituent of Human Development Index ?
A) Life expectancy B) Infant mortality rate
C) Real per capita income D) Adult literacy rate
53. Which of the following is a port town of Indus Valley Civilization?
A) Harappa B) Alamgirpur C) Banawali D) Lothal
54. The first electronic computer in the world was
A) UNIVAC B) EDVAC C) ENIAC D) none of the above
55. Which of the following railway platforms located in India has recently been declared as the Largest
Railway Platform in the world?
A) Kharagpur B) Sonpur C) Bombay V.T. D) Gorakhpur
56. Who of the following women became the first woman chairperson of State Bank of India?
A) Naina Lal Kidwai B) Chanda Kochar C) Shikha Sharma D) Arundhati Bhattacharya
57. Tax Administration Reform Commission has been set up under the Chairmanship of :
A) Parthsarthi Shome B) Kaushik Basu C) Y.V. Reddy D) Vijay Kelkar
58. What is true about Bitcoin ?
A) It is currency with high intrinsic value
B) It is currency with no intrinsic value
C) Bank of Thailand accepted it as legal
D) Since its inception the price of Bitcoin has always been lower than Dollar
59. Bermuda Triangle extend upto which of the following places?
1. Southern Florida 2. Puerto Rico 3. Hawaii Islands
Which of the statement(s) given above is/are correct ?
A) 1,2 and 3 B) 1 and 2 only C) 2 and 3 only D) 1 and 3 only
60. The famous book, Chronicle of a Corpse Bearer is written by:
A) Vikram Seth B) Kuldeep Nayar C) Arundhati Roy D) Cyrus Mistry.

ZBG-20990-A 6 1950

61. Which of the following countries has won the Mens Hockey Asia Cup 2013?
A) South Korea B) Pakistan C) Malaysia D) India
62. Which country has qualified for the first time to play in the 11th ICC Cricket World Cup?
A) Nepal B) Afghanistan C) Netherland D) UAE
63. Which of the following languages has recently been approved as the sixth classical language of
India by the Union Cabinet?
A) Malayalam B) Kannada C) Odia D) Telugu
64. Which of the following writers was awarded the Sahitya Akademi Award 2013 in English?
A) Ruskin Bond B) Temsula Ao C) Vikram Seth D) Ramchandra Guha
65. Name the Indias nuclear-capable strategic missile, with a strike range of about 4000 km tested
successfully
A) Akash B) Prithvi-II C) Agni-IV D) Trishul
66. World Intellectual Property Day is observed on :
A) 24th December B) 26th April C) 29th June D) 26th June
67. 23 December 2013 was observed across India as :
A) Working Womens Day B) Rashtriya Sadbhavana Diwas
C) Rashtriya Vigyan Diwas D) Kisan Diwas
68. Which of the following cities has bagged the Best Heritage City award for 2012-13 ?
A) Jaipur B) Tirupathy C) Udaipur D) Hyderabad
69. Which of the following personalities was awarded the Gandhi Peace Prize for 2013?
A) M.S. Swaminathan B) Angela Merkel C) Chandi Prasad Bhatt D) Medha Patekar
70. Who among the following was crowned Miss Earth 2013?
A) Bea Rose Santiago B) Maria Gabriela Isler C) Megan Young D) Alyz Henrich
71. Duma is related to Russia in the same way as Knesset is related to :
A) Malaysia B) Afghanistan C) France D) Germany

Direction: (Q.Nos. 72-73) Choose the one of the four given alternatives that shows the same
relationship as is found between the two words/ numbers to the left of the sign::
72. Contamination : Food :: Infection : ?
A) Germs B) Disease C) Body D) Medicine
73. 42 : 56 :: 110 : ?
A) 132 B) 136 C) 140 D) 120
74. Select the pair of words that has the same relationship as in the given pair:
Hymn : Praise
A) Dirge : Grief B) Prayer : Congregation C) Liturgy : Rite D) Lullaby :Child
75. Three of the following four are alike in a certain way and so form a group. Which is the one that
does not belong to the group?
A) Volume B) Size C) Large D) Shape
76. Which of the following does not fit in the letter number series ?
A) DG2 B) EK5 C) JR6 D) PY8

ZBG-20990-A 7 1950

77. If BRIGHTEN is written as HJSCMDSG. How is COMPLETE written in that code ?
A) DSDKQNPD B) QNPDDSDK C) QNPDFUFM D) OLNBFUFM
78. In a certain language, min fin bin gin means trains are always late; gin din cin hin means
drivers were always punished; bin cin vin rin means drivers stopped all trains and din kin fin
vin means all passengers were late. The Drivers were late would be written as :
A) min cin din B) cin din fin C) fin din gin D) gin hin min
79. YPCUIAT are jumbled letters of a meaningful word. Rearrange these letters and select from the
given alternatives, a word which is opposite in meaning to the rearranged word:
A) Surplus B) Scarcity C) Presence D) Richness
80. If stands for greater than; stands for addition; + stands for division; stands for equal to; >
stands for multiplication; = stands for less than; < stands for minus, then which of the following is
correct ?
A) 3 + 2 < 4 6 >3 2 B) 32 < 4 6 + 3 < 2
C) 3 > 2 < 4 6 3 2 D) 324 = 6 + 3 < 2

Direction (Q. Nos. 81-83) : Ten students A, B, C, D, E, F, G, H, I and J are sitting in a row facing
west. B and F are not sitting on either of the edges; G is sitting to the left of D and H is sitting to
the right of J. There are four persons between E and A. I is to the north of B and F is to the South
of D. J is between A and D and G is between E and F. There are two persons between H and C.
81. Who among the following is definitely sitting at one of the ends?
A) C B) H C) E D) None of above
82. Who are the immediate neighbours of I?
A) B and C B) B and H C) A and H D) B & C or B & H
83. If G and A interchange their positions then who become immediate neighbours of E ?
A) G & F B) F only C) A only D) F & A
84. In a class of boys and girls, Ajays rank is 12th and Anus rank is 8th, Ajays rank among boys is
6th and Anus rank among girls is 3rd. In the class, Anus rank is 52nd from the other end. From
the other end, Ajays rank among the boys is 26th. Which of the following is Anus rank among
girls from other end?
A) 23rd B) 28th C) 26th D) None of the above
85. Pointing to a lady in the photograph, Rekha said, Her sons father is the son-in-law of my mother.
How is Rekha related to that lady?
A) Aunt B) Sister C) Mother D) Cousin
86. If A B means that A is sister of B, A B means that A is daughter of B, AB means that A is
son of B. Then how is P related to S in the relationship PQ R S?
A) Brother B) Son C) Grandson D) Daughters son
87. Ram drives 10 Kms towards South from his house and turns left and drives another 10 Kms. He
again turns left and drives 40 Kms. straight, then he turns right and drives for another 5 Kms to
reach the bank where he works. How far and in which direction is Rams bank from his house?
A) 33 Kms. North East B) 45 Kms. North C) 65 Kms. East D) 39 Kms. North West

ZBG-20990-A 8 1950

88. At the end of a business conference, 10 people present shake hands with each other once. How
many hand shakes will be there all together ?
A) 20 B) 45 C) 55 D) 90

Direction (Q. Nos. 89-90): Read the pattern of letters/ numbers/terms and find the missing term
from the given alternatives:
89. IAZ, KEB, ? , OOF, QUH
A) MDD B) MII C) MIO D) MID
90. 266, 339, 528, ?
A) 630 B) 730 C) 830 D) 930
91. In the following series some letters are missing which are given in that order as one of the
alternatives below it. Choose the correct alternatives:
aac_a_cbab_b_accab_ba_cb
A) bcacba B) acbaba C) cbcacb D) cabcab
92. A person was asked to state his age in years. His reply was, take my age three years hence,
multiply it by 3 and then subtract three times my age three years ago and you will know how old I
am. What was the age of the person?
A) 18 years B) 20 years C) 24 years D) 32 years

Direction (Q.Nos. 93-94): 120 candidates appeared for examination in three subjects, namely,
English (E), Maths(M) and Science (S). The number of candidates who failed in E, M and S are
shown in the diagram given below:








93. The number of candidates who failed in at least one subject is :
A) 25 B) 30 C) 60 D) None of the above
94. The percentage of candidates who failed in at most two subjects is :
A) 20.83 B) 25 C) 45.83 D) 95.83
95. How many triangles are there in the following figure?






A) 17 B) 16 C) 19 D) 21


ZBG-20990-A 9 1950

96. A painter has painted a cubical box with six different colours for different faces of the cube.
Red face is between yellow and brown faces. Green face is adjacent to the silver face. Pink face is
adjacent to the green face. Brown face is at the bottom. Silver and pink faces are opposite to each
other. The face opposite to red will be:
A) Yellow B) Green C) Pink D) Silver
97. A clock seen through a mirror shows quarter past three. What is the correct time?
A) 9.45 B) 9.15 C) 8.45 D) 3.15
98. A train X starts from A at 4 PM and reaches B at 5 PM. While another train Y starts from B at 4
PM and reaches A at 5.30 PM. Two trains will cross each other at:
A) 4.36 PM B) 4.42 PM C) 4.48 PM D) 4.50 PM

Direction (Q. No. 99-100) : Five members A,B,C,D and E of a family eat Grapes, Apple,
Watermelon, Pomegranate and Pineapple one by one after their lunch from Tuesday to Saturday.
Each of them eats only one fruit a day. No two members eat the same fruit on a day. Neither B
nor E eats watermelon or grapes on Wednesday. A eats pomegranate on Thursday. D eats apple on
Tuesday. E does not eat pineapple on Tuesday. B eats pomegranate on Friday. C eats grapes on
Saturday. A eats watermelon on Tuesday. D eats pineapple on Wednesday.
99. Which fruit does E eat on Friday?
A) Grapes B) Watermelon C) Apple D) Pomegranate
100. On which day does D eat watermelon?
A) Wednesday B) Friday C) Saturday D) Thursday
101. If students do not understand what is taught in the classroom, the teacher should:-
A) Explain it in a different way B) Feel terribly bored
C) Feel that he is wasting time D) Pity the students
102. Which of the following will not hamper effective communication in the classroom?
A) A lengthy statement
B) A precise statement
C) An ambiguous statement
D) A statement which allows the listener to draw her/his own conclusions.
103. With specific reference to classroom environment , all except one of the major components of
listening is:-
A) Hearing B) Being attentive
C) Answering D) Understanding and remembering.
104. In order to modify the undesirable behaviour of a student, the most effective method is:-
A) To punish the student
B) To bring it to the notice of parents
C) To make her/him conscious of the consequences of her/his actions
D) To find out the reasons for her/his undesirable behavior and provide remedies.


ZBG-20990-A 10 1950

105. If students are not able to follow the topic which is being taught in the classroom, the teacher in the
classroom should:-
A) Illustrate the topic with suitable examples. B)Give them prompt reply.
C) Change the contents of the topic. D) Punish them.
106. The most important indicator of quality of education in an educational institute is :-
A) Infrastructural facilities of a school. B) Student achievement level.
C) Textbook and teaching-learning material. D) Classroom system
107. Kothari Commission Report on Education was entitled as :-
A) Learning to be B) Diversification of Education
C) Education and National Development D)Education for all.
108. Integral Education Concept is propounded by:-
A) M.K.Gandhi B) S.Radhakrishnan C) Swami Dayananda D) Sri Aurobindo
109. Navodaya Schools have been established to:-
A) Provide good education in rural areas. B) Increase number of schools in rural areas.
C) Complete Sarva Shiksha Abhiyan D) Check wastage of education in rural areas.
110. Kindergarten system of education was constituted by
A) T.P.Nunn. B) Froebel C) Spencer D) Montessori
111. The main purpose of the new education policy is:-
A) To provide equal opportunity of education to all. B) To link education with employment
C) To improve the whole education system D) To spiritualize the education system
112. Family is the main agency of :-
A) Formal education B) Technical education C) Secular education D) Informal education
113. The aim of education should primarily be:-
A) To prepare the students to face the challenges of practical life
B) To develop vocational skills of the students
C) To prepare the students for examinations
D) To inculcate in them a spirit of cut-throat competition.
114. The quality of school level education primarily depends on :-
A) International collaboration B) The quality of teachers education
C) Financial provisions D) Infrastructural facilities.
115. One of the important theories of moral developments was proposed by:-
A) Louis Fischer B) Erik Fromm C)Laurence Kohlberg D) Bertolt Brecht
116. The name of Yashpal Committee Report (1993) is:-
A) I.C.T. in Teacher Education B) Learning through Moral Values
C) Learning through Broadcasting D) Learning without Burden
117. The term kindergarten means:
A) Childrens playground B) Childrens school
C) Childrens home D) Childrens theatre


ZBG-20990-A 11 1950

118. Spare the rod and spoil the child- this assumption is related to the type of discipline which has been
advocated :-
A) By naturalist philosophy B) In Victorian Era
C) By pragmatist philosophy D) In Democratic Era
119. The heuristic approach is based on :-
A) Rote memorization B) Home work C) Spirit of Inquiry D) Pleasure-seeking
120. Symposium is a type of :-
A) Discovery method B)Lecture method C)Demonstration method D)Discussion method

Section B (Hindi Version)
:i ++:= + + + +r m-= +: +a ar + a+
A) +++ ::m+a:: B) -+ 4a
C) ma+ mr +++ ::m+a:: D) +::a m+a:: mr a-=r ::m+a::
:z -+r ++ r + ++ aa + +-+ + a+ +r +- + :4+ +++ ++ a+
A) m-r + ++ m-+ + B) -+r + +-r m-+
C) m-r + ++= ++ D) m-r + ++= +
:s +a= + +-+ + ==-: +a + ++ +
A) = B) +:+ C) :4-:+ D) 4=::
:: +a +:+ + + + a+
A) A B) B C) C D) D
:s :=+a+ +ar m:+ a+= + a+ + =, ++++ ++++
A) m+ ++ B) m+- ++ C) +-a +: ++ D) a+ +-a+ ++u+r
:- a+u+ + :+:4 a+ + m4 +-+++ +a + +-+++ + -
A) a+r == +- B) + mr m+:+r C) + ,+ r+ D) - 4u
: r:+ 4+ + a =+ 4+
A) + a :a ar r+ -r+ +u+ ++-u B) :4r ar a++ ++ +-+-+u+
C) + a :a + ++-+a 4 +-+ D) + a :a + ++-+a m+ s
:s ++ ++ ++ + + +aa4 +a :: :-+: +u + ++4 +r+
A) OMR B) +r +: r:r C) MICR D) =:: ++
:- 4ar+ r++ +++ m+4 + +: ,+a:r +a + ++++ ++ 4+
A) m+- ++ B) ++r +ar C) r+r a:a D) :r=+
s: 4+ , -r+ + ::-+ m+rr:+ =- +-a+ (IFFI) ns =- + +: 4-:+ +++ +r-+r
(z:is) +a =- + + 4+
A) 12 Years a slave B) Dallas Buyers Club
C) Gravity D) Beatrizs War
si +r4 m+rr:+ a-- (Transparency International) + m+ar, ++ -:r +-+ a++ z:is
-r+ + r+ ++
A) -:-+ B) -+ C) i::-+ D) ii--+


ZBG-20990-A 12 1950

sz ++ ++a a++ + :+ ++-a +
A) a++ +-+ B) -+ r
C) +-+++ ++ +++ m+ D) +: ar+ r
ss a-u : a-++ + +r4 r ++-a
A) :-+ B) m=4r+r C) +++= D) =-=
s: ++ += :=+:++ +-+:r -
A) UNIVAC B) EDVAC C) ENIAC D) :+ a +: - +
ss -r+ --+ +a r=+ -=:= + = ++ a+ a +: r=+ -=:= + ++ 4+
A) :4+r B) a++r C) +-+: + : D) 4r+r
s- -:: ++ m= :-:+ + += = m+ + +
A) +++ == ++: B) - +c: C) D) m-+u+ -::+
s +r +a+ aur m+4 +a + m++ --++ ++ 4+
A) +-a- a B) ++ +a C) +: + r:: D) +a+ +=+r
ss +:+:+ + +r a ++
A) + + m+r+ -+ + B) + +a - m+r+ -+ + +
C) -:=: + ++ + :a +u + -- -++r ++
D) :a+ mr- a =+r +:+:+ + ++ :=r a + r
s- +: -a +a a4 ++ a+
i +=r: z -+: r+ s +: a+
+++++ +-+ a ++ aa a
A) i,z mr s B) ++= i mr z C) ++= z mr s D) ++= i mr s
-: +aa +-++ Chronicle of a Corpse Bearer + =+ ++
A) ++ as B) +=+ ++r C) m--u+ r+ D) a+ra -
-i +a + +r + + ,+ ++ z:is a+
A) +r+ B) ++-++ C) =+ D) -r+
-z +a + ii-+ ICC ++: ++ ++ += +r =+ + m+ +-+ +
A) ++= B) m=4+--+ C) +r=: D) UAE
-s +a - + +-+ -:= + = -r+ + cs +=a+ - -++r ++
A) =+= B) +-+: C) m:+ D) +=4
-: +a =+ + m4a z:is + a-+ m+ +r-+r ++ ++ 4+ -
A) r-++ +-: B) +a= mm C) ++ as D) r- 4
-s -r+ + +r-++ r+++ m- + + ++m aa + ::::km +r +ra + a==++++ +r
++ 4+
A) m+ B) +-+-II C) m+-IV D) =
-- ++ +a+ a-+- +a ++ ++ a+
A) z: a+r B) z- m+= C) z- a+ D) z- a+



ZBG-20990-A 13 1950

- zs a+r z:is + a+ -r+ +a + -- ++ 4+ -
A) +++r = +a B) r:+ a-++ +a
C) r:+ ++ +a D) +a+ +a
-s +a r + z:iz-is + =, a+- +ra+ +r-+r +-+ ++
A) a++r B) +-+- C) +++r D) r+
-- +a +++ + z:is + =, 4u -+ +r-+r + 4+ -
A) , ,a -++-+ B) ,-a= +=
C) -: +a -:: D) u +:+r
: +a + a m- z:is + +a +++ 4+ -
A) +m ra a:m4 B) r+ 4+r= :-=r C) 4+ +4 D) ,=a ++
i Duma '-a' a +a +r a+u+ aa Knesset_____ a a+u+
A) =+ B) m=4+-++ C) =a D) a+

|a+ . (+a - tz-t:) . |+ o r |+-+ e n + |+-+ + a sn n + +a s
|-s : : + s r + -+7ne e s.
z a mr : : a+
A) r4 B) r4 C) rr D) +:
s :z s- ii:
A) isz B) is- C) i:: D) iz:
: +a -a: + + aa + + a+u a , 4, a:
-a+ -++
A) +4+ + B) +-+ a- C) ++a+ +a+ m+s+ D) =r +
s +-+++ r a ++ +a +r+ a a+ mr :a=, ,+ a +++ + ,+ ++-a a :a
a a a+u+ +
A) +-+ B) m+r C) +: D) --
- mr a+ m++ ++-a =: + +
A) DG2 B) EK5 C) JR6 D) PY8
+ BRIGHTEN + HJSCMDSG = a+ , + +a +: COMPLETE + +a = a+
A) DSDKQNPD B) QNPDDSDK C) QNPDFUFM D) OLNBFUFM
s ,+ + - min fin bin gin + +=+ trains are always late; gin din cin hin + +=+
drivers were always punished; bin cin vin rin + +=+ drivers stopped all trains mr din
kin fin vin + +=+ all passengers were late. Drivers were late + +a = a,4
A) min cin din B) cin din fin C) fin din gin D) gin hin min
- YPCUIAT ,+ m-+ + == mr :+ mr + ++ ++a +r mr , 4, ++-+ a
+a + + a ++ ++a a m- +ra-+
A) Surplus B) Scarcity C) Presence D) Richness


ZBG-20990-A 14 1950

s: + + +=+ 'a ++'; + +=+ 'a'; + + +=+ '-4'; + +=+ '+r+r' ; > + +=+
'4'; = + +=+ 'a +'; < + +=+ '+--'; + +-+++ a ++-a a
A) 3 + 2 < 4 6 > 3 2 B) 3 2 < 4 6 + 3 < 2
C) 3 > 2 < 4 6 3 2 D) 3 2 4 = 6 + 3 < 2

|a+. (+a a si-s:). A, B, C, D, E, F, G, H, I r J +n |n +|e + |+ e es +r +
+|a e e si B r F |+n + |nr +r as e s, G, D + s r r H, J + +s r e si E
r A + +r|ea r |a e si I, B + s+r + r r F, D + +| + ar+ e s i J, A
r D + +r|ea s r G, E r F + +r|ea si H r C + +r|ea + |a e si
si +-+++ a ++ ++ -- ,+ ar +r +s
A) C B) H C) E D) :+ a +: - +
sz I + +-+= a- ++ +s
A) B mr C B) B mr H C) A mr H D) B mr C m-+ B mr H
ss + G mr A m++ --+ ,+ ar a += =, + E + +-+= +a ++
A) G mr F B) ++= F C) ++= A D) F mr A
s: =:+ mr =:++ + + ma+ + r+ iz-+ mr m + r+ s-+ =:+ ma+ + r+
--+ mr =:++ m + r+ +ar + , ar ar a m + r+ sz-+ =: + , ar
ar a ma+ + r+ z--+ ar ar a =:++ m + r+ +++
A) zs-+ B) zs-+ C) z--+ D) :+ a +: - +
ss +a+r ,+ = + mr :r +r+ ,, r + +; '+a + +: + ++ r + + ' r
+ +a = a ++ r+
A) m: B) ++ C) + D) +a+
s- + A B + +=+ + A, B + ++ , A B + +=+ + A,B + +: , AB +
+=+ + A, B + +: , + P Q R S + r+ P + S a ++ r+
A) -: B) +: C) ++ + D) +: + +:
s r m++ r a 4: 10 kms + +r= a+ , +, :+ mr 10 kms mr a+ + +: mr
:+ mr au 40 kms a+ , =r : mr :+ mr ++ ++ ++ + =, 5 kms a+ a
+ + +r+ r + ++ +a+ r a +++ r +r mr +a
A) 33 kms, +-r ++ B) 45 kms, +-r C) 65 kms, ++ D) 39 kms, +-r +
ss ,+ +r+r a-=+ , ++--+ i: =4 ,+ ar a ,+ +r - =+ += +++ - =, 4, 4
A) z: B) :s C) ss D) -:

|a+ (+a a sz-za) . r7ne7++ + +ea + +c r |a-a|+a |+-+ e n o ++
ene +r.
s- IAZ, KEB, ? , OOF, QUH
A) MDD B) MII C) MIO D) MID
-: z--, ss-, szs,
A) -s: B) s: C) ss: D) -s:

ZBG-20990-A 15 1950

-i +-+++ =: +c mr 4++ a +a + ,+ ++-+ + -- + , 4, a ++-+ +
+
aac_a_cbab_b_accab_ba_cb
A) bcacba B) acbaba C) cbcacb D) cabcab
-z ,+ ++- + +a + m+ + a= +++ + =, + 4+ - +a + +-r -, 'r ++ a= + +
+ m+ + =, +a + s a 4 +r mr r ++ a= += + m+ + s 4 +r :a a :,, + m+
+ ++ = a,4 + r m+ +++ +++ + m+ ++ -
A) is a= B) z: a= C) z: a= D) sz a=

|a+ (+a a z:-z+). iza |n o (E) o|a (M) r |na (S) aa | e +r e ei
|n E, M r S e +n s sa + ne + a |+ o re|> e |+e o







-s a +- + a + ,+ ++ == ,, +++ a+
A) zs B) s: C) -: D) :+ a +: - +
-: a +- mu+ a mu+ ++ == ,, ++ + ++++
A) z:ss B) zs C) :sss D) -sss
-s + , r +++ -a





A) i B) i- C) i- D) zi
-- ,+ +:r + ,+ + ++a + :a + +--+ + c --+ r4 a +: ++ == += mr -r
+ r++ r ra+ + ma-+ 4=+ r + ma-+ -r + ra+
mr 4=+ ,+ ar + a+ == + a+ + 4
A) += B) r C) 4=+ D) ra+
- + : a+ ++ +a a +++ ++
A) -:s B) -is C) s:s D) sis
-s ,+ r=4: X, A a : +a =+ mr B +r s +a ++ a++ ,+ ar r=4: Y, B a
: +a =+ mr A +r ss: +a + a+ + r=4:+ ,+ ar + ++ +a +r4
A) :s- B) ::z C) ::s D) :s:

ZBG-20990-A 16 1950

|a+ (+a a zz-iaa) . + +|rr + + n+r A,B,C,D, r E eonr n |ar a+ ++sr +
ea + + + + +r or, n, ar, ar r a-an ea si +s + n+r + s +n +
+ |+a e as eai a B r a s E r + ar or ea si A o=r + ar ea si
D eonr + n ea si E eonr + --an as eai B or + ar ea si C |ar
+ or ea si A eonr + ar ea si D r + --an ea s i
-- E ++r + ++-a == +
A) m4r B) +r+a C) a+ D) m+r
i:: D +a + +r+a +
A) +u+r B) ++r C) ++r D) 4-+r
i:i + + a +c +:+ a r , + +- + a= + m r , + m+++ +
A) :a + ar +r+ a ++ +r+ , B) m+ mu+ +r+ + ,
C) + aa +r+ , + + a+ ++ +r r D) +-+ +r +ra + ,
i:z + +-++r ar ++ +u + 4
A) =-+ +-+ B) a++ +-+
C) m-+: +-+ D) + +-+ a n+m + m++ m++ +r ++=+ + = +
i:s + + = + + a- , a++ + ,+ + m+++
A) n+ B) ,+4 r+ C) +-r + D) a=+ mr + r+
i:: +- + m+-a++ ++r + -++r+ +r+ + =,, m+mu+ +-++r +u
A) +- + aa +
B) +-++ + +:a =+
C) +a + +a + ++ + =, a+u+ +r+
D) +a+ m+-a++ ++r + +r + = +r+ mr :=a +r+
i:s + +- + +:, a r ++ + a= + + r , + m+++ + +
A) ++ + +++++ +r a a=+ , B) +++ +r-+ +-r + ,
C) ++ + ar+-+ + += =+ , D) ++ + aa + ,
i:- a-- + 4+ + -++ a+++
A) -+= + mur-+-ar+ + a+u, B) +- + ++=u -+r
C) +s++-++ mr m+++-mu4 a4 D) + ++--
i: +r +sr m+4 r+: + + ++ -
A) -+ mu4 B) + ++u+r C) mr r:+ ++a D) a+
i:s a+=+ m+ur +a + +-++ +
A) , + 4u B) ,a ru++ C) -+ ++ D) n mr+
i:- +++ -+= + a--++ +a + =, ++ 4+
A) 4 mc ++ +r+ + =, B) 4 -+= + a+ +:+ + =,
C) 'a+ m-++' + a+ +r+ + =, D) 4 + ++ + r++ + =,
ii: + +:r4:+ += +a ar a:+ + 4: -
A) : + ++ B) =+= C) -+-ar D) -:ar


ZBG-20990-A 17 1950

iii +: ++ + + ++a+
A) a- + + a+ m+ar ++ +r+ B) + ra4r a a:+
C) a+ ++-- aur =+ D) ++-- + m+-+r +r+
iiz +r+r +a + + ,a-a
A) m+r+ B) ++++ C) u-+r+ D) m++r+
iis + =+ ++ + ,
A) +-+ + ++r+ a++ + +++ + a+ +r+ + =, ++r +r+
B) +-+ + ++a++ +=+m + ++a+ +r+
C) +-+ + +rm + =, ++r +r+
D) ++ + + ++ +++4+ + -++ + +s+
ii: -+= -+r + + 4+ ++ +a +r +-r +r+
A) m+rr:+ a+4 B) m+++ + + 4+
C) +-+ ++u+ D) mur-+-ar+ + a+u,
iis +++ ++a + ,+ -++ aa-+ + +a + +-++ ++ -
A) =:a =r B) ,r+ + C) =ra +=+4 D) ++-+ ++
ii- ++= a+ r+: (i--s) + +
A) m+++ I.C.T. B) +++ -+ ar -+-+
C) +ar ar -+-+ D) -r-++ -+--
ii '+:r4:+' + + m-
A) + + = + + B) + + -+=
C) + + r D) + + r4=
iis 'mu+ =:--+r + + +4: + '- + -++ m+a+ + ,+ ++r a a+u+ aa + a-+
A) ++++ + + ++ B) +:r+ +4 ++ 4+
C) ++r+++ + + ++ D) =+++ +4 ++ 4+
ii- m-+ ++4 +a +r mur+
A) r:+ +s--+r B) 4 ++ C) +c-+c -++ D) a +-+
iz: +r +a + ++r
A) a +u B) =+r +u C) ++ +u D) +r-+ +u

Section C
121. Exhaustive industries also known as
A) Genetic industry B) Primary Industry C) Extractive Industry D) Manufacturing Industry
122. Memorandum of association does not contain
A) Name of company B) Registered office
C) Main objects of company D) Dividend to be declared
123. Which of the following relates to sole proprietorship ?
A) Unlimited liability
B) Legal existence of firm separate from owner
C) Going concern
D) Owner has no control over crucial business decision

ZBG-20990-A 18 1950

124. Private company is not characterised by
A) Independent legal existence B) Need not to file a prospectus with registrar
C) Liability of member is unlimited D) Shares are not freely transferable
125. Co-operative societies are governed by
A) Co-operative Societies Act 1912 B) Co-operative Societies Act 1995
C) Co-operative Societies Act 1990 D) Co-operative Societies Act 1915
126. Warehouse used for keeping imported goods not cleared by custom authorities is known as
A) Special commodity warehouse B) Bonded warehouse
C) Institutional warehouse D) Public warehouse
127. __________is also known as many to one
A) EC S Debit B) EC S Credit C) EFT Debit D) EFT Credit
128. Principle of Uberrimae fidei implies for
A) Insured must try to minimise the loss
B) Absolute good faith between insured and insurer
C) Insured must have insurable interest
D) Insurer is under obligation to give compensation
129. The acronym UNCTAD is used for
A) United Nations Conference on Trade and Development
B) United Nations Congress on Trade and Development
C) United Nations Convention on Training and Development
D) United Nations Convention on Trade and Development
130. The acronym CRISIL is used for_____credit rating agency.
A) Credit Rating Information Service of India Limited
B) Credit Regulatory Information Service of India Limited
C) Centre for Rating Investment in Securities of India Limited
D) Centre for Regulating Investment in Securities of India Limited
131. Which of the following is not used for long term financial needs?
A) Equity Shares B) Preference Shares C) Trade Credit D) Debentures
132. Which of the following is not concerned with equity shares?
A) Ownership B) Fixed rate of dividend
C) Voting power D) Rights Issue
133. According to enlightenment matrix a company high in philanthropy and high in self interest is
involved in
A) Social responsibility B) Pure philanthropy
C) Enlightened self interest D) Cause related marketing
134. Which principle states that there should be one head and one plan?
A) Unity of command B) Unity of direction
C) Scalar chain D) Order
135. Which of the following characteristics disqualifies management to be a science?
A) Systematised body B) Continuous observation
C) Creativity D) Validity
136. Which of the following is not a trait of decentralisation?
A) Subordinate become liable for the work
B) It is an end result of a deliberate policy of delegation of authority to the lowest managerial level
C) It is more suitable to small organisations rather than large organisations
D) It creates autonomous and self-sufficient units

ZBG-20990-A 19 1950

137. _________leader does not have any trust and confidence in subordinates.
A) Benevolent B) Exploitative C) Participative D) Democratic
138. Who developed the theory of comparative advantage?
A) Adam Smith B) David Ricardo C) Joseph Stiglits D) Amartya Sen
139. FEMA was passed in the year
A) 1999 B) 1975 C) 1997 D) 1991
140. A limited company has made a sale of Rs 40 lakh during a financial year. If its variable cost is 70%,
fixed cost is Rs 8 lakh and interest is Rs 2 lakh, what will be its earnings before tax?
A) 12 lakh B) 10 lakh C) 2 lakh D) 6 lakh
141. Percentage change in earning per share due to percentage change in sales is known as
A) Degree of Financial leverage B) Degree of Operating leverage
C) Degree of Profitability leverage D) Degree of Combined leverage
142. Which of the following is not an assumption of Net Income approach to capital structure?
A) No taxes
B) Cost of debt is more than cost of equity
C) Use of debt does not change the risk perception
D) Cost of debt and cost of equity remains constant
143. Book building method has been introduced in ___________in India.
A) 1995 B) 1985 C) 2005 D) 2003
144. Which statement is correct in context to primary market?
A) Investor can buy and sell securities throughout the year
B) It deals with the securities already offered
C) It provides funds directly to the corporate world
D) It has physical existence
145. ________________ relation follows principle of chain of command.
A) Staff authority B) Line authority
C) Matrix authority D) Functional authority
146. Which of the following will lead to decrease in economic order quantity?
A) Increase in ordering cost B) Increase in carrying cost
C) Increase in safety stock D) Increase in procurement time
147. SENSEX is calculated using __________.
A) As per IFRS B) SEBI quarterly guidelines
C) Profitability ratio D) Market Capitalisation
148. Capital market is a market for
A) Long term funds and long term investments
B) Short term funds and long term investments
C) Long term funds and short term investments
D) Short term funds and short term investments
149. Which of the following is the oldest depository of India?
A) SEBI B) CDSL C) NSDL D) RBI
150. Which of the following is not a source of internal recruitment?
A) Transfer B) Promotion
C) Employment exchange D) Present employees
151. Proficiency of an employee may be tested through
A) Personality test B) Movement test
C) Dexterity test D) Interest test

ZBG-20990-A 20 1950

152. What is not true in context to development of employee?
A) Short term process
B) Covers managerial people
C) More emphasis on self motivation
D) More related with managerial and human relations skill rather than technical skill
153. Setting higher prices of product during initial stages of its introduction is known as
A) Price Skimming Policy B) Price Penetration Policy
C) Price Discrimination Policy D) Price Maintenance Policy
154. According to Herzberg theory third need in hierarchy of five needs is
A) Safety need B) Social need C) Esteem need D) Self-actualisation need
155. Term Grapevine is used for
A) Formal communication B) Informal communication
C) Written communication D) Oral communication
156. Quality circles were first established in
A) America B) London C) Australia D) Japan
157. What is not correct for strategy?
A) It is concerned with evolving a new course of action
B) It is static
C) It aims at deploying available resources for achieving objectives
D) It is confined to long term goals and objectives
158. Consumer Protection Act was enacted in
A) 1992 B) 1932 C) 1957 D) 1986
159. Under Consumer Protection Act, consumer is not entitled to
A) Be protected for marketing of goods hazardous to life
B) Be informed about quality, quantity and purity of product
C) Get consumer education
D) Be protected from loss caused due to faulty use of product
160. Which of the following comes first in accounting cycle?
A) Recording in subsidiary books B) Preparing trading account
C) Posting in ledger accounts D) Entering in trial balance
161. According to _______personal expenses paid by owner from his own pocket should not be recorded
in accounting books.
A) Going concern Concept B) Cost Concept
C) Business Entity Concept D) Conservatism
162. Goods withdrawn by owner for his personal use will be
A) Debited to goods account B) Debited to drawing account
C) Debited to capital account D) Debited to cash account
163. Which of the following error can be detected by trial balance ?
A) Error of omission B) Error of principle
C) Error in casting of subsidiary books D) Error of commission

ZBG-20990-A 21 1950

164. Outstanding expenses shown in trial balance should be shown on
A) Debit side of Profit & Loss A/c B) Credit side of Profit & Loss A/c
C) Assets side D) Liability side
165. Overcasting of sales books could be rectified by
A) Debiting suspense account and crediting sales account
B) Debiting sales account and crediting suspense account
C) Debiting cash account and crediting sales account
D) Debiting sales account and crediting cash account
166. If overdraft balance as per cash book is Rs 10000 and bank charges not recorded in cash book
amount to Rs 1000, the balance as per pass book will be
A) 11000 Credit B) 11000 Debit C) 9000 Credit D) 9000 Debit
167. To record dishonour of endorsed bill_____________ account should be debited
A) Creditor account B) Debtor account C) Bank account D) Bill Receivable account
168. Financial position of business under incomplete accounting record is shown through
A) Statement of Affairs B) Balance Sheet
C) Statement of Fund Flow D) None of the above
169. Under fluctuation method interest on partners capital is
A) Credited to partners current account B) Credited to partners capital account
C) Debited to partners current account D) Debited to partners capital account
170. A and B contributed capital of Rs 90000 and 85000 respectively and agreed to share profit and loss
in the ratio of 3:2. What will be the balance of As capital after revaluation if machinery worth Rs
120000 valued at Rs 90000 and creditors worth Rs 45000 revalued at Rs 35000?
A) 102000 B) 97000 C) 78000 D) 73000
171. Partnership firm will not be compulsorily dissolved by court in case of
A) Persistent breach of agreement by partners
B) Business become illegal due to change in law
C) Continuous huge losses of business
D) Retirement of one partner out of three partners
172. Which of the following is not based upon expectations?
A) Useful life B) Residual Value C) Historical Value D) Salvage Value
173. If the depreciated value of asset costing Rs. 100000 after 3 years comes at Rs. 76,000 under
straight line depreciation, rate of depreciation will be:
A) 8% B) 24% C) 16% D) 55.33%
174. Which of the following statements is incorrect?
A) In consignment account goods may be recorded at their cost price
B) All expenses incurred by the consignee are direct expenses
C) Consignee is an agent to business
D) Del-credree consignee is personally responsible for bad debts
175. The amount received in excess of face value of share is transferred to
A) Share capital account B) Share redemption account
C) Share premium account D) Share call account
176. Bonds not carrying any interest are known as
A) Zero coupons bonds B) Secured premium notes
C) Callable bonds D) Deep discount bonds


ZBG-20990-A 22 1950

177. Which of the following statement is not correct in context to debentures?
A) It is an owners capital B) It may be redeemed through sinking fund
C) It carries fixed rate of interest D) It may be convertible
178. Issue of equity shares for providing know-how or making available intellectual property rights is
known as
A) Issue of bonus shares B) Issue of sweat shares
C) Issue of rights shares D) Issue of convertible shares
179. Which of the following statement is not correct?
A) Discount on issue of shares is the excess of nominal value over issue price.
B) Discount on issue of shares should be shown in the assets side of balance sheet.
C) In case of forfeiture of shares, discount on forfeited shares should be debited.
D) In case of forfeiture of shares, amount already received should be credited to Share forfeiture
account
180. Credit balance left on forfeited shares is transferred to
A) General reserve account B) Capital reserve account
C) Share premium account D) Share capital account
181. If the current stock price is Rs 50 per share and 1 new right share has been offered, to investor
holding 4 shares, at a subscription price of Rs 45 per share, what will be the value of right?
A) 1 B) 2 C) 6 D) 4
182. Which of the following is not a tool for analysing financial statement?
A) Common size statement B) Comparative statement
C) Cash Budget D) Cash flow statement
183. Which of the following reflects is popularly used to reflect the efficiency of business /manager?
A) Quick ratio B) Turnover ratio C) Debt equity ratio D) Operating profit ratio
184. If current ratio is 3.0 and working capital is Rs 15000, value of current assets will be
A) 45000 B) 5000 C) 22500 D) 10000
185. Ideal acid test ratio is usually assumed to be
A) 3:1 B) 1:1 C) 1:3 D) 1:4
186. If capital structure of a company comprise of equity capital worth Rs 10 lakh, Preference capital Rs
6 lakh and debenture worth Rs 14 lakh, capital gearing ratio will be
A) 2.0 B) 0.5 C) 1.4 D) 1.0
187. Receipt from sale of machinery will be shown under cash flow from
A) Operating activities B) Financing activities C) Investing activities D) Commercial activities
188. Issue of preference shares is
A) Cash flow from Operating activities B) Cash flow from Financing activities
C) Cash flow from Investing activities D) Cash flow from Commercial activities
189. The opening and closing balance of provision for tax created by a business house stands at
Rs. 20,000 and Rs. 30,000 respectively. If tax paid during the year is Rs 15,000, provision made
during the year will be
A) 25000 B) 5000 C) 10000 D) 50000



ZBG-20990-A 23 1950

190. Under Fund flow analysis, computed value of fund from operation is shown in the
A) Sources side of fund flow statement
B) Application side of fund flow statement
C) Increase side of Working capital statement
D) Decrease side of Working capital statement
191. What is not correct for cash flow statement?
A) It provides information about sources and application of cash
B) It helps to know liquidity position
C) It ignores accrual concept
D) It is superior to income statement
192. Suitable costing method for a manufacturer manufacturing very few but most expensive sports cars
will be
A) Process costing B) Contract costing C) Job order costing D) None of the above
193. Which of the following will increase break even point of a company?
A) Increase in Margin of safety B) Decrease in fixed cost
C) Increase in contribution D) Increase in variable cost
194. Factory cost does not include
A) Indirect manufacturing cost B) Burden
C) Factory overheads D) Office overheads
195. Cost incurred in recruitment, training and development of an employee is known as
A) Replacement cost B) Opportunity cost C) Historical cost D) Imputed cost
196. Which of the following is not a feature of current cost accounting method?
A) Stocks are shown at their replacement value
B) Depreciation is calculated at the current value of assets
C) Inventory consumed is valued at the price at the date of consumption
D) Fixed assets are shown at their depreciated original cost
197. Which statement is not correct in context to inflation accounting?
A) It is not acceptable by the tax authority
B) It may sometimes result in arbitrary profits
C) Financial statements lose their credibility as the objectivity concept is violated
D) Comparison of figures over a period of time cannot be done easily
198. Present value of future earning model was suggested by
A) Lev and Schwartz B) Brummet, Flamholtz and Pyle
C) Kenneth Sinclair D) Hekimian and Jones
199. In context to database management system, SQL stands for
A) Standard Query Language B) Structured Query Language
C) Specific Query Language D) Special Query Language
200. The first electronic spreadsheet was
A) LOTUS B) SAS C) VISICALC D) FORTRAN


ZBG-20990-A 24 1950

Section C (Hindi Version)
izi + +4 + _______ - ++
A) a+++ +4 B) +-+ +4
C) +-ar+ +4 D) ++ +4
izz ++-+ ++ a-=+ + +
A) +++ + + B) +a++ ++=+
C) +++ + + +:+ D) + +, a+ += =-
izs ,+= -+-+ a a+u+ ++-a
A) ma+ +r B) -+ a m=4 = + +++ m-+-+
C) = = D) -+ + -++ ++ +r +: ++ + +
iz: r-ar+r +++ + ++ ++-a +
A) -++ +++ m-+-+ B) ra-:r + +a ++r-++ =:= +r+ + a-r+ +
C) a-+ + +r ma D) +r + -+c a -++r + +
izs a+r a++ +a ar a+ + a+
A) a+r a+ mu++ i-iz B) a+r a+ mu++ i--s
C) a+r a+ mu++ i--: D) a+r a+ mu++ i-is
iz- m+++ a+, a a -+ mu+r+ ar ++=+ + + a+, + r+ += = 4 + ++
++
A) + +-+ =4 B) +u+ =4
C) a--++ =4 D) a+a++ =4
iz _______ + m++ a ,+ + =, - a+ a+
A) ECS :+: B) ECS +::
C) EFT :+: D) EFT +::
izs ++a + aa-+ + ++-
A) +++ + + + -+++ +r+ + ++-+ +r+ ,
B) +++ mr +++ + r++ a-+ a-+
C) +++ + +++ +
D) +++ m+a + + =, ++
iz- +r+ UNCTAD + ++4 +a+ =, ++ a+
A) United Nations Conference on Trade and Development
B) United Nations Congress on Trade and Development
C) United Nations Convention on Training and Development
D) United Nations Convention on Trade and Development
is: +r+ CRISIL + ++4 _____ +ur-++ +ur + =, ++ a+
A) Credit Rating Information Service of India Limited
B) Credit Regulatory Information Service of India Limited
C) Centre for Rating Investment in Securities of India Limited
D) Centre for Regulating Investment in Securities of India Limited


ZBG-20990-A 25 1950

isi +=+ +-+ a-r+ + =, +a+ ++4 + ++ a+
A) :++: +r B) +ra +r
C) ++r+ +ur D) + +
isz +a+ a+u :++: +r a +
A) -+-+ B) =- + --r r
C) +u+r D) +r-r mu+r
iss ++u+ :+a + m+ar, +r++r mr +a =- +- +++ +a m-+4-+
A) aa+ a-r B) a +r++r
C) ++a +a =- D) +r a+u+ :+r
is: +--a aa-+ + ++ + ,+ m+ mr ,+ +a+ + ,
A) m + ,++ B) + + ,++
C) a++ =: D) m
iss ++-a ++ ++-u + ++ + a m++ +rr +
A) ++--+ +++ B) +r+r +
C) r+-++ D) +++
is- +++r + ++ ++-a +
A) ++ + + =, +-r: +++
B) + +-++ ++u++ -+r + mu+r a+ + a+r+ ++ + m+ +r
C) + +: a4s+ + +a+ = a4s+ + =, mu+ +++++
D) + -++- mr m--+-r :+:+ + + +r+
is ______ =:r + ++ ++a mr -ra + +
A) a-++ B) +r
C) a+4 D) =+++
iss +=+-+ =- + aa-+ +a+ ++a+ ++ -
A) ,: -- B) :+: r+:
C) aa= -:=:a D) m-+ a+
is- FEMA +a + +r+ ++ 4+ -
A) 1999 B) 1975
C) 1997 D) 1991
i:: ,+ a+-++ +++ + +-+ + :: = r++ + ++ + + :a+ +r++ =4+ :% ,
--r =4+ s = r++ mr +a z = r++ , + +r a += :a+ +: ++ 4
A) iz = B) i: =
C) z = D) - =
i:i ++ +++ +r+++ + +r, ++ +r +: +++ +r+++ + ++
A) +-+ +-=+ + :4 B) +=+ +-=+ + :4
C) =-+++ +-=+ + : D) a+++ +-=+ + :4



ZBG-20990-A 26 1950

i:z +a4+ ar+ + =, a m+ ++4 + -++ ++-a +
A) +: +r +
B) + + =4+ :++: + =4+ a mu+
C) + + +++4 a +-+ +: +r+++ + =+
D) + =4+ mr :++: =4+ --r r+
i:s -r+ ++ +u +a + mr- + 4:
A) i--s B) i-ss
C) z::s D) z::s
i:: +-+ : + a+u ++-a +-+ a
A) +++ ++-++ + ar a= + mr r a++
B) + += +++ ++-++ a a+u+
C) + +4+ aar + au =: ++ +r+
D) :a+ -++ m-+-+
i:s _____ a+u m =: + aa-+ + m+ar +r+
A) -:= a- B) ++a+ a-
C) :+a a- D) ++-+ a-
i:- m-+ m:r + + ++-a +r4
A) m:r + + =4+ +a B) ++ =4+ +a
C) ar -:+ +a D) ++ a+ +a
i: SENSEX + +=+ +a+ ++4 a ++ a+
A) IFRS + m+ar B) SEBI + + -+
C) =-+++ m+++ D) : + +a+r
i:s +a4+ : +a+ =, :
A) +=+ =: mr +=+ ++ B) m-++=+ =: mr +=+ ++
C) +=+ =: mr m-++=+ ++ D) m-++=+ =: mr m-++=+ ++
i:- -r+ + +++ ++4r ++-a
A) SEBI B) CDSL
C) NSDL D) RBI
is: m+r+ -r+ + n+ ++-a +
A) --++r B) +-++
C) ra4r ++=+ D) +++ +r
isi +r + +++ +a+ ar +r a a++
A) +++-+ +r B) r++r +r
C) + +r D) + +r


ZBG-20990-A 27 1950

isz +r + ++a + a+u ++ a +
A) m-++=+ +++
B) :a+ m+4+ ++u++ =4 m+
C) -+-m-+r +r mu+ +=
D) ++++ +=+ + m+ ++u++ mr ++ a+u +=+ a mu+ a+u+
iss +-+ + ++ + mr-+ m+--m :a+ ++r ++ ++ +r+ + ++
A) ++ -+4 ++ B) ++ +u+ ++
C) ++ +-+r ++ D) ++ ar ++
is: a+4 + aa-+ + m+ar, + m++++m + m++ +ar m++++
A) ar m++++ B) aa+ m++++
C) a-+ m++++ D) m-aa m++++
iss 'm+: ar' + + ++4 +a+ =, ++ a+
A) m+r+ ar B) m++r+ ar
C) =+ ar D) + ar
is- 4+- := += +r +a --++ +, 4, -
A) mr+ B) =+
C) m-:=+ D) a++
is r++ + =, a ++ +
A) + +++: + +: ++a+ +r+ a a+u+
B) + --r
C) :a+ =+, +:+ +-+ +r+ + =, ++=u aau+ + ++a+ +r+
D) + +=+ =+ m-+ +:+ ++ a+
iss ++-++ ar mu++ + ++ mu+++ ++ 4+ -
A) i--z B) i-sz
C) i-s D) i-s-
is- ++-++ ar mu++ + mu+ ++-++ +a+ +r +
A) a++ + =, +r++ a+ + :+r + =, ar+ + + =,
B) +-+ + 4+-, mr a+ + a+ +-+ +r+ + =,
C) ++-++ + +-+ +r+ + =,
D) +-+ + + ++4 + +r , ++a+ a ar+ + + =,
i-: =+r + += ++-a m+
A) a++ ++ r+: +r+ B) ++r = ++r +r+
C) + = :+ D) -+r-+ a +r+
i-i +a+ m+ar, =+ + m++ a+ a +, +++4+ + = ++ a + +r+ ,
A) = = m+ur B) =4+ m+ur
C) +r+r +- m+ur D) -:+


ZBG-20990-A 28 1950

i-z m++ +++4+ ++4 + =, ++= = +
A) = = + := a,4 B) mr = + := a,4
C) +a4+ = + := a,4 D) ++ = + := a,4
i-s +a : + +a m-+ +=+ a ++ =4+ a a++
A) -= + : B) =u+ + :
C) a++ ++ a+ : D) ++-
i-: m-+ +=+ + +++ +a + ,
A) =--+ = + :+: + B) =--+ = + +:: +
C) +ra-+- + D) +r +
i-s ++ ++ mu+ = 4, + +a a ++ a a++
A) +=++ + :+: +r mr ++ + +:: +r
B) ++ + :+: +r mr +=++ + +:: +r
C) r+: + :+: +r mr ++ + +:: +r
D) ++ + :+: +r mr r+: + +:: +r
i-- + r+: + + m+ar m+r:+: +++ i:::: r++ mr i::: r++ + ++ + ++ +-r + r+: +
a + ++ , + +a++ + m+ar +++ 4
A) ii::: a B) ii::: + C) -::: a D) -::: +
i- +s++ += + m-+++ + a +r+ + =, _______ = :+: +r+ ,
A) =+r = B) +r = C) ++ = D) += +-+ =
i-s m+ = r+: + mu+ +r+r + +-+ --+ +a ar : a+
A) --+-++r B) +=+ +
C) =: ++ + ++r D) :+ a +: +
i-- +-+ +u + mu+, a=r + +a +r +a
A) a=r + = = +:: ++ a+
B) a=r + +a4+ = +:: ++ a+
C) a=r + = = :+: ++ a+
D) a=r + +a4+ = :+: ++ a+
i: A mr B + + -::::- mr ss:::- r++ + +a + m+ ++ mr 3:2 + m+++ =-
mr + + +:+ + a=+ ++ ++-++ + + A + +++ +a ++ 4 + iz::::- r++
+ +r + -+ -::::- r++ r 4+ mr :s:::- r++ + =+r + -+ ss:::- r++
r 4+
A) i:z::: B) -::: C) s::: D) s:::


ZBG-20990-A 29 1950

ii +a + =+ a=r = + m+++ -- -++=+ ar +:+ + ++ a,4
A) a=r ar a=+ + +r+r +-=+
B) +++ +r+++ + +a a +r+r m+u ++ 4+
C) +r+r +r+r += ++a+
D) ++ a=r a ,+ + a+++-
iz ++-a +-+m +r mur+ +
A) +++4 a++ B) m+: -+
C) ,+a+ -+ D) +, , = + -+
is + 100000 r++ + +ra++ + 3 a= + + au r-+ -+a + mu+ : -+ 76000 r++ , +
-+a + r 4
A) 8% B) 24% C) 16% D) 55.33%
i: ++-a +-+ a +
A) +r = = + :a+ =4+ ++ +r a ++ a+
B) +r+ ar +, a- +-+
C) +r+ +r+r + =, ,a-:
D) m+a +r+ +++4+ -+ +r + + =, a -r
is +r m++ -+ a mu+ +-+ r + +a -++r+ ++ a+
A) +r +a = B) +r + =
C) +r ++ = D) +r 4 =
i- +r-++ +u+ + ++
A) -+ +++ +u + B) r+ ++ +:a
C) 4 ++ +u + D) ++ +:: +u+
i ++ + a- ++-a +-+ a +
A) + -+ + +a
B) :a+ ++ +u + ar c:+ a a++
C) :a+ +a r ++ +
D) + +r++++ a++
is a++r + + =, m-+ +a+ a-+- mu+r + ++=u +++ + =, :++: +r ar +r+ +
++
A) ++a +r + +4 B) +rn+ +r + +4
C) r:: +r + +4 D) +r++++ +r + +4
i- ++-a +-+ a +
A) +r + +4 +r +::, +4 ++ + =+r ++ -+ + mu++
B) +r + +4 +r +:: + +=+ + + +ra-+- + + ,
C) +r + a+ + =+ , a+ +, +r +r +:: + :+: +r+ ,
D) +r + a+ + =+ , += +-+ r + +r a+ = +:: +r + ,


ZBG-20990-A 30 1950

is: a+ +r +r ++ +:: +++ +a --++r+ +
A) a-+ ra+ = B) +a ra+ =
C) +r ++ = D) +r +a =
isi + = -:+ ++ s:- r++ ++ +r mr ,+ ++ r:: +r a+ 4+ , + : +r + ur+
+++ + =,, :s- r++ ++ +r + m+ ++ +r, r:: + -+ ++ 4
A) i B) z
C) - D) :
isz +-+ ++r + += +r+ + =, au+ ++-a +
A) a-+ m+r + ++r B) +=+-+ ++r
C) r+: +a: D) ++ ++ ++r
iss +r+r++u+ + +=+ + +++-++ +r+ + =, a-+++ ++++ +r ++-a
A) +-+= m+++ B) m++ m+++
C) :+: :++: m+++ D) +=+ += m+++
is: + = m+++ s: mr +++r +a is::: r++ , + = +ra-+-+ + -+ 4
A) :s::: B) s::: C) zzs:: D) i::::
iss m +a+ +r m+++ a-+++ + a+
A) s i B) i i C) i s D) i :
is- + ,+ +++ + +a4+ ar+ i: = r++ + :++: +a, - = r++ + +ra +a mr i:
= r++ + ++ , + +a=+ m+++ 4
A) z: B) :s C) i: D) i:
is +r + ++ + +-+ + +aa ++ ++ + mu+ + a,4
A) +=+ 4++u+ B) +-+r 4++u+
C) +++ 4++u+ D) ++++ 4++u+
iss +ra +r + +4
A) +=+ 4++u+ a ++ ++ B) +-+r 4++u+ a ++ ++
C) +++ 4++u+ a ++ ++ D) ++++ 4++u+ a ++ ++
is- +r + =, ++u+ + r+: a mr r+: ++, a ++r+ r+ + ++:, + + z:::: mr s::::
r++ + a= + r+ + +r is::: r++ , + a= ++ 4+ ++u+ 4
A) zs::: B) s::: C) i:::: D) s::::
i-: +u ++ += + mu+, +=+ a +u + +r+=+ -+ +a + a+
A) +u ++ ++r + n+ + B) +u ++ ++r + ++4 +
C) +++r +a ++r + +a + D) +++r +a ++r + a+ +
i-i ++ ++ ++r + a+u ++ a +
A) + ++ + n+ mr ++4 + +r a+ ++ +r+
B) + +r=+ + --+ a++ a++ +r+
C) + ++a+ + m+ur + ++ +r+
D) + m+ ++r a +-+:

ZBG-20990-A 31 1950

i-z ++ + +r-+ ++ 4 -+:a +r + + +r+ += +++ + =, +++++ =4+-+ur +u
++ 4
A) +++ =4+ +ur B) a+ =4+ +ur
C) ++ m:r =4+ +ur D) :+ a +: +
i-s +++ + a+=+--+r +- + ++-a +:,4
A) ar-a +a B) --r =4+ +
C) m+ +a D) +r++ =4+ +a
i-: =+:r =4+ a-=+ +
A) m+-+ + =4+ B) -r
C) =+:r + ++r= D) ++=+ + ++r=
i-s +r + -r+, + mr ++a =4 =4+ + ++
A) ++--++ =4+ B) ++-+ =4+
C) ,+a+ =4+ D) mr++ =4+
i-- = =4+ =+r +u + ++ ++-a +
A) -:+ + :++ ++--++ -+ +r + a+
B) -+a + +ra-+- + = -+ +r +r+=+ ++ a+
C) ++ + =-a + -+ ++ + +r +r a ++ +r +ur+ ++ a+
D) --r +ra-+-+ + +++ : = =4+ +r + a+
i- -=+ =+r + a+u ++-a +-+ a +
A) +r mu+r :a+ + ++
B) +--+- :a+ +r ++ += ++=+
C) +-+ ++r m++ ++a+++ + +++ +-++r++ + m+ur + +-=+ ++ a+
D) +c a+ + + m+ + +=+ ma+ a + + a a++
i-s -+ +: := + +++ -+ + := +a+ +-++ ++ -
A) =+ mr +:a B) +:, +=:a mr +:=
C) ++- a-+=+r D) +++ mr a+a
i-- ::+a ++u+ += + a- , SQL + + -+ ++
A) Standard Query Language B) Structured Query Language
C) Specific Query Language D) Special Query Language
z:: += :=+:++ -+:: -
A) LOTUS B) SAS
C) VISICALC D) FORTRAN



ZBG-20990-A 32 1950

Instructions :

1. Write your roll number on the Question Booklet and also on the OMR Answer Sheet only in the space
provided and nowhere else.
2. Enter the Question Booklet Number and Series on the OMR Answer Sheet by darkening the corresponding
bubbles with Black/Blue Ball Point Pen only.
3. To open the Question Booklet, remove the staple pin gently.
4. Check that the Question Booklet contains 200 Objective Type questions with multiple choice answers. In
case of any discrepancy, inform the Invigilator within 10 minutes of the start of test.
5. Each question has four alternative answers A, B, C & D, of which only one is correct. Darken only one
bubble A, B, C or D, whichever you think is the correct answer, on the OMR Answer Sheet with
BLACK/BLUE BALL POINT PEN only.
6. All questions are of 1 mark each. THERE IS NEGATIVE MARKING. 1/4 marks will be deducted for
every wrong answer.
7. Rough work is to be done on the question booklet only.
8. Do not make any identification mark on the OMR Answer Sheet or Question Booklet.
9. The Answer Sheet is designed for computer evaluation. If the instructions are not followed properly, the
candidate alone shall be responsible for the resultant loss so caused.
10. After the test, hand over the Question Booklet and OMR Answer Sheet to the Invigilator on duty.
11. Telecommunication equipments, such as calculators, pager, cellular phone, wireless & blue tooth devices
etc. and weapons are not permitted inside the examination hall.
12. Nothing is to be copied/noted from the given OMR Answer Sheet and Question Booklet, and be taken out
of the Examination Hall. Any candidate found doing so would be expelled from the examination.
13. A candidate who creates disturbance of any kind or changes his/her seat, or is found in possession of any
paper possibly of any assistance, or found giving or receiving assistance, or found using any other unfair
means during the examination will be expelled from the examination. The decision of the Observer shall be
final.
14. The candidates will not be allowed to leave the Examination Hall before the expiry of time.


ZBG-20990-A 33 1950

Key PGT(COMMERCE-3) 1.6.2014
Q.No. Ans. Q.No. Ans. Q.No. Ans. Q.No. Ans. Q.No. Ans.
1
B
41
D
81
C
121
C
161
C
2
D
42
A
82
D
122
D
162
B
3
A
43
C
83
C
123
A
163
C
4
B
44
B
84
C
124
C
164
D
5
D
45
C
85
B
125
A
165
B
6
B
46
A
86
D
126
B
166
B
7
D
47
D
87
A
127
A
167
B
8
A
48
C
88
B
128
B
168
A
9
C
49
B
89
D
129
A
169
B
10
D
50
D
90
A
130
A
170
C
11
C
51
A
91
C
131
C
171
D
12
D
52
B
92
A
132
B
172
C
13
D
53
D
93
C
133
A
173
A
14
B
54
C
94
D
134
B
174
B
15
D
55
D
95
A
135
C
175
C
16
B
56
D
96
B
136
C
176
A
17
C
57
A
97
C
137
B
177
A
18
D
58
B
98
A
138
B
178
B
19
A
59
B
99
B
139
A
179
C
20
C
60
D
100
D
140
C
180
B
21
A
61
A
101
A
141
D
181
A
22
B
62
B
102
B
142
B
182
C
23
C
63
C
103
C
143
A
183
B
24
D
64
B
104
D
144
C
184
C
25
A
65
C
105
A
145
B
185
B
26
B
66
B
106
B
146
B
186
A
27
C
67
D
107
C
147
D
187
C
28
D
68
B
108
D
148
A
188
B
29
A
69
C
109
A
149
C
189
A
30
B
70
D
110
B
150
C
190
A
31
C
71
B
111
C
151
C
191
D
32
D
72
C
112
D
152
A
192
C
33
A
73
A
113
A
153
A
193
D
34
B
74
A
114
B
154
B
194
D
35
C
75
A
115
C
155
B
195
C
36
D
76
C
116
D
156
D
196
D
37
A
77
B
117
A
157
B
197
D
38
B
78
B
118
B
158
D
198
A
39
C
79
A
119
C
159
D
199
B
40
D
80
B
120
D
160
A
200
C

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