Model Test paper,Top questions for Junior accountant rpsc exam.

Model Test paper 2015
Top questions for Junior accountant rpsc exam.
Q. Carriage out expenses are come under 
A. Administrative expenses 
B. Financial expenses 
C. Manufacturing expenses 
D. Distribution expenses 

Q. Mines, quarries etc are 
A. Fixed asset 
B. Fictitious asset 
C. Current asset 
D. Wasting asset

Q The final accounts , when adjustment entry is passed ,it affects the minimum ________ 
A. One account 
B. Two account 
C. Three account 
D. Entire account

Q. The closing stock will appear in trial balance at the 
A. Debit side 
B. Asset side 
C. Credit side 
D. None of these

Q. Outstanding salary is shown on 
A. Balance sheet 
B. Trading account 
C. Suspense account 
D. Outstanding account

Q. When a branch purchases fixed assets and the assets account is to be kept in the books of the head office, the branch makes the following entry 
A. debits head office credits bank 
B. debits branch credits head office 
C. debits head office credits branch asset 
D. debit branch assets credit banks   

Q. Depreciation on branch assets under debtors system is 
A. not shown separately in branch account 
B. shown in branch account 
C. not accounted 
D. shown in the profit and loss account of head office ans (b)
Q. Stock reserve in relation to closing stock appears 
A. on the debit side of branch account 
B. on the credit side of branch account 
C. on the debit side of profit and loss account 
D. on the credit side of profit and loss account  ans (a)