Finance Assistant Question Paper and Answer Key

Question Paper Code: 2/2023/OL
Category Code: 406/2019
Exam: Finance Assistant
Date of Test 05-01-2023
Department Meat Products of India Ltd
Alphacode A

Question1:-Opening Capital is 50,000
Profit for the year is 25,000
Drawings during the year is 10,000
The amount of closing capital of the sole trader is ___________
Answer:- Option-C

Question2:-Bad Debts amounted to Rs. 5,000
New Provision Required is calculated as Rs. 10,000
Old Provision is Rs. 4,000
Calculate the amount to be debited to P & L Account
Answer:- Option-A

Question3:-Actual Profit is 2,00,000
Capital Employed is 10,00,000
Normal Rate of Return is 10%
Number of years purchase is 3
Value of Goodwill based on super profit is
Answer:- Option-B

Question4:-The accounting equation "Assets = Liabilities + Capital" is  derived from _________ principle
A:-Going Concern
B:-Money Measurement
C:-Accounting Entity
D:-Dual Aspect
Answer:- Option-D

Question5:-P and Q are partners in a firm sharing profits and losses in the ratio of 3:2. They admit R into the partnership for a sixth share (1/6). The new profit sharing ratio is 3:2:1. What is the sacrificing ratio of P and Q?
Answer:- Option-C

Question6:-P, Q and R are partners sharing profits in the ratio of 5:3:2. R retires from the partnership and P and Q  agree to continue the firm in the ratio of 5:3. Goodwill of the firm is valued at Rs. 40,000 and retiring partner's share of Goodwill is calculated as Rs. 8,000 and is to paid by P and Q by debiting their capital Account. What is the share of retiring partners
Goodwill borne by P and Q
A:-P 4000 and Q 4000
B:-P 5000 and Q 3000
C:-P 3000 and Q 5000
D:-P 6000 and Q 2000
Answer:- Option-B

Question7:-Which one is a WRONG statement in respect of Realisation Account
A:-Realisation Account is in the nature of Real Account
B:-Realised value of assets are credited to Realisation Account and liabilities paid are debited in it
C:-Realisation Account is prepared on dissolution of a firm
D:-Profit on Realisation is transferred to Partner's capital Account
Answer:- Option-A

Question8:-Which one is correct in respect of Final Accounts of companies?
a.   Profit and Loss Account
b.  Balance Sheet
c.  Cash flow statwement
d.  Notes to the Accounts
A:-Statements a and b only are correct
B:-Statements a, b and c only are correct
C:-Statements a, b and d only are correct
D:-Statements a, b, c and d are correct
Answer:- Option-D

Question9:-Which of the following is NOT related to the Financing Decision?
B:-Capital Budgeting
C:-Capital Structure
D:-Cost of Capital
Answer:- Option-B

Question10:-Which of the following is major point of consideration for the Optimal Capital Structure?
A:-Low Cost of Capital (Overall cost)
B:-High Value of the Firm
C:-Both of the above
D:-None of the above
Answer:- Option-C

Question11:-Hard Core working Capital means
A:-Permanent Working Capital
B:-Temporary Working Capital
C:-Special Working Capital
D:-Variable Working Capital
Answer:- Option-A

Question12:-Raw Material Conversion Period is 10 Days
Work - in Progress Conversion period  is 15 days
Finished goods conversion period is 20 days
Receivables conversion period is 30 days
Payable Deferral Period  is 25 Days
Net Operating Cycle period is  __________
A:-100 days
B:-90 days
C:-75 days
D:-50 days
Answer:- Option-D

Question13:-Which of the following is NOT a technique of accelerating cash collections?
A:-Lock Box System
B:-ABC Analysis
C:-Concentration Banking
D:-Decentralised Collection Centres
Answer:- Option-B

Question14:-Which of the following statement is TRUE about the Optimum Credit Policy for a firm?
a.Liberal Credit Policy means increased profitability but decreased liquidity
b.Stringent Credit Policy means Reduced Profitability but enhanced liquidity
c.Firm should find an optimum credit policy through a trade-off between liquidity and profitability
d.Firm should pursue liberal credit policy even by suffering the liquidity
A:-Statement a and b only are true
B:-Statement a only are true
C:-Statement a, b and c only are true
D:-Statement a, b, c and d  are true
Answer:- Option-C

Question15:-Cost of Goods Sold is 5,00,000
Opening Inventory is 40,000
Closing Inventory is 60,000
Inventory Turnover Ratio is .....
A:-10 times
B:-9 times
C:-14 times
D:-5 times
Answer:- Option-A

Question16:-An Example for the Irrelevance Theory of Dividend is
A:-Walter's Model
B:-Gordon's Model
C:-Modigliani and Miller Model
D:-Capital Asset Pricing Model
Answer:- Option-C

Question17:-The costing method suitable for Oil Refineries
A:-Contract Costing
B:-Job Costing
C:-Process Costing
D:-Batch Costing
Answer:- Option-C

Question18:-Cost of Direct Material is 10,000
Cost of Indirect Material is 5,000
Cost of Direct labour is 20,000
Cost of Indirect Labour is 8,000
Cost of Direct Expense is 6,000
Cost of Indirect Expense is 3,000
The Prime Cost is ________
Answer:- Option-B

Question19:-Which of the following in NOT TRUE in respect of perpetual Inventory Control?
A:-Continuous stock staking for all each receipts and issue
B:-Bin Cards are used for arriving the continuous balancing of stock of materials
C:-Stores Ledgers are used for continuous balancing of quantity and amount of material for each receipts and issue
D:-ABC Analysis is carried out to classify the materials
Answer:- Option-D

Question20:-Which of the following is NOT considered for the calculation of cost of production?
A:-Cost of wages
B:-Cost of Normal Idle Time
C:-Cost of Abnormal Idle Time
D:-Cost of Over Time Wages
Answer:- Option-C

Question21:-Which of the following statement is NOT correct in respect of overhead?
A:-Service Department cost are allocated directly to the production departments
B:-Overheads which are directly identifiable with a specific cost centres are allocated to that cost centre
C:-Overheads incurred for two or more departments or cost centres are apportioned to each cost centres
D:-Service Department costs are reapportioned to production departments based on appropriate basis
Answer:- Option-A

Question22:-Which of the following is correct in respect of Margin of Safety?
A:-Sales equal to the Break Even Point
B:-Sales below the Break Even Point
C:-Sales to cover-up the variable cost
D:-Sales in excess of Break Even point
Answer:- Option-D

Question23:-Determine the amount of variable cost from the following
Sales is 1,50,000
Fixed Cost is 30,000
Profit is 40,000
Answer:- Option-B

Question24:-Which of the following is NOT a cost Control Techniques
A:-Budgetary Control
B:-Standard Costing
C:-Job Costing
D:-Marginal Costing
Answer:- Option-C

Question25:-Which is the following are the correct reasons for Management as a soft science?
a.  It deals with human being
b.  Human behaviour is unpredictable
c.   Management theories are fundamental truths
d.   Management principles do not always have universal applicability
A:-Statement a and b alone are correct
B:-Statement c and d alone are correct
C:-Statement a, b and d are correct
D:-Statement a, b, c and d alone are correct
Answer:- Option-C

Question26:-POSDCORB means
A:-Planning, Organising, Staffing, directing, Controlling, Ordering, Reporting and Budgeting
B:-Planning, Organising, Staffing, directing, Co-ordinating, Reporting and Budgeting
C:-Planning, Organising, Staffing, directing, Controlling, Officiating, Reporting and Balancing
D:-Planning, Organising, Staffing, Directing, Co-ordinating , Responding and Balancing
Answer:- Option-B

Question27:-The Hawthorne studies were carried out by
A:-F W Taylor
B:-Henry Fayol
C:-Peter Drucker
D:-Elton Mayo
Answer:- Option-D

Question28:-Find the correct hierarchy of plans
A:-Vision, Mission, Objectives, Policies, Strategies, Rules, Procedures, Programmes and Budgets
B:-Vision, Mission, Policies, Objectives, Strategies, Procedures, Rules, Programmes and Budgets
C:-Vision, Mission, Objectives, Strategies, Rules, Policies, procedures, programmes and Budgets
D:-Vision, Mission, Objectives, programmes,  Policies, procedures, Strategies, Rules and Budgets
Answer:- Option-A

Question29:-Number of subordinates that a supervisor can effectively controlled and managed are termed as
A:-Scalar Chain
B:-Span of Control
C:-Unity of Command
D:-Unity of direction
Answer:- Option-B

Question30:-Which of the following is NOT an external source of Recruitment?
A:-Job Advertisement
B:-Employment Exchange
C:-Campus Recruitment
D:-Promotions and Transfers
Answer:- Option-D

Question31:-Which of the following is wrongly stated?
A:-Need Hierarchy Theory- A H Maslow
B:-Motivation - Hygiene Theory - Herzberg
C:-Theory X and Theory Y - McDonald
D:-Expectancy Theory - Victor Vroom
Answer:- Option-C

Question32:-Which one is NOT correct with regard to MBO?
A:-Popularised by F W Taylor
B:-Objectives are formulated at all levels
C:-Objectives and goals are properly communicated
D:-Evaluating the achievement of objectives
Answer:- Option-A

Question33:-Which one is correct with regard to Exception to the Law of Demand?
a.Giffen Goods
b.Veblen  Goods
c.Expectation of possible price change
A:-Statement a and b only are correct
B:-Statement a only is correct
C:-Statement b only is correct
D:-Statement a, b and c only are correct
Answer:- Option-D

Question34:-Which is NOT a property of Iso-quants?
A:-Slops downwards
B:-Convex to its origin
C:-Will touch both X axis and Y axis
D:-Do not intersect/tangent each other
Answer:- Option-C

Question35:-Which one is correct for the Delphi method of demand forecasting?
a.Taking opinion from experts on forecasted demand
b.Conducting consumer survey
c.Evaluating the merits of each expert opinion
d. Arriving at a consensus on the forecasted demand
A:-Statements a, b and c are correct
B:-Statements a, c and d are correct
C:-Statements a and b are correct
D:-All statements are correct
Answer:- Option-B

Question36:-Elasticity of Demand less than 1 means ______
A:-Perfectly Elastic Demand
B:-Perfectly inelastic Demand
C:-Relatively inelastic Demand
D:-Relatively Elastic Demand
Answer:- Option-C

Question37:-Which of the following is NOT an assumption of Law of Diminishing Marginal Utility?
A:-Heterogeneous Goods
B:-Continuity in Consumption
C:-Taste and Preferences are remain constant
D:-Prices of related goods are constant
Answer:- Option-A

Question38:-The responsiveness of quantity demanded of a commodity to changes in the price of related goods is called as _________
A:-Price Elasticity
B:-Cross Elasticity
C:-Income Elasticity
D:-Advertisement Elasticity
Answer:- Option-B

Question39:-Which one NOT a property of indifference curve?
A:-Slopes downward from left to right
B:-Convex to the origin
C:-Higher indifference curve indicates higher level of satisfaction
D:-Indifference curves intersects each other
Answer:- Option-D

Question40:-Which is NOT a characteristics of Recessionary Stage of Business Cycle?
A:-Increasing Demand
B:-Increasing Unemployment
C:-Decline in Consumer Spending
D:-Excess Supply in the Market
Answer:- Option-A

Question41:-Salary, bonus, interest, commission or remuneration due to or received by a partner from a firm is taxable under the head
A:-Income from other sources
B:-Income from salaries
C:-Profits and gains of business or profession
D:-None of the above
Answer:- Option-C

Question42:-Consider the following statements:
a.  Employer's contribution in employee's recognised provident fund is tax free up to 12.5%.
b.  Interest credited in recognised provident fund is exempt up to 9.5%.
Which of the given statements is/are true?
A:-Statement a is correct
B:-Statement b is correct
C:-Both are correct
D:-Both are incorrect
Answer:- Option-B

Question43:-Percentage of income from the sale of coffee grown and cured in India is considered as business income is _______
Answer:- Option-A

Question44:-Mr. A incurred long-term capital loss of Rs. 25,000 such loss:
A:-Can be set-off against both long-term capital gains and short-term capital gains
B:-Can be set-off against any head of income
C:-Not allowed to be set-off against any head of income
D:-Can be set-off against Long-term capital gains only
Answer:- Option-D

Question45:-Interest income received in Canada from a Canadian company in the year 2019, brought to India during the previous year 2021-22. Consider the following statements :
a.   It is taxable in the assessment year 2022-23 to ordinarily resident.
b.   It is not taxable to non-ordinarily resident but taxable to ordinarily resident in the assessment year 2022-23
c.   It is not taxable to resident in the assessment year 2022-23
d.   It is not taxable to non-resident but taxable to not-ordinarily resident in the assessment year 2022-23
A:-a and b are correct
B:-a and c are correct
C:-d is correct but a is not correct
D:-a is not correct but c is correct
Answer:- Option-D

Question46:-A non-resident received Rs. 26,00,000 as royalty on a book for college students. He will get deduction under section 80QQB
A:-Rs. 26,00,000
C:-Rs. 3,00,000
D:-Rs. 7,80,000
Answer:- Option-B

Question47:-X received Rs. 90,000 as unrealised rent during the previous year 2021-2022. Choose the correct option
A:-The amount taxable under section 25A of income tax act would be Rs. 63,000
B:-The amount taxable under section 25A of income tax act would be Rs. 27,000
C:-The amount taxable under section 26 of income tax act would be Rs. 63,000
D:-The amount taxable under section 26 of income tax act would be Rs. 27,000
Answer:- Option-A

Question48:-Income of a tenant from sub-letting is taxable under the head _______
A:-Capital gains
B:-Income from house property
C:-Income from other sources
D:-Capital gains
Answer:- Option-C

Question49:-A consumer product that the consumer either does  not know about or knows about does not normally consider buying is called _________
A:-Inferior goods
B:-Augmented product
C:-Unsought product
D:-Specialty product
Answer:- Option-C

Question50:-Which of the following statements is/are not correct?
a.    Brand positioning is the differential effect that knowing the brand name has on customer response to the product and its marketing
b.    Brand Equity is the differential effect that knowing the brand name has on customer response to the product and its marketing
c.   Extending a existing brand name to new or modified products in a new category is line extension
d.   Extension an existing brand name to new forms, colors, sizes, ingredients of an existing product category is brand extension
A:-b and d only
B:-a, b and c only
C:-d and a only
D:-a, c and d only
Answer:- Option-D

Question51:-Setting a price for the products that must be used along with the main product is known as
A:-Captive product pricing
B:-By-product pricing
C:-Product line pricing
D:-Product bundle pricing
Answer:- Option-A

Question52:-The course of a product's sales and profits over its life time is called
A:-Product line
B:-Product life-cycle
C:-Product portfolio
D:-None of the above
Answer:- Option-B

Question53:-Which of the following statements is/are correct:
a.   The set of all product lines and items that a particular seller offers for sale is product mix
b.   Product mix width refers to the number of different product lines the company carries
c.   Product mix length is the number of versions offered for each product in the line
d.   Product mix depth refers to the total number of items a company carries within its product lines
A:-All the statements are correct
B:-a and d only
C:-a and c only
D:-a and b only
Answer:- Option-D

Question54:-Consumer buying behavior in situations characterized by high involvement but few perceived differences among brands is ________
A:-Variety seeking buying behavior
B:-Habitual buying behavior
C:-Dissonance - reducing buying behavior
D:-Complex buying behavior
Answer:- Option-C

Question55:-Consider the following statements regarding product life-cyclic: Which of the  following statements is/are correct?
a.   Maturity is the stage of peak sales
b.   Growth stage is a period of rising profits
c.   Build intensive distribution in introduction stage
d.  Marketing objective in the growth stage is maximize market share
A:-a, b and d only
B:-a, b and c only
C:-b and c only
D:-All statements are correct
Answer:- Option-A

Question56:-Process of dividing a heterogeneous market in to homogeneous sub units is called _________
A:-Mass marketing
B:-Product positioning
C:-Market segmentation
D:-Market targeting
Answer:- Option-C

Question57:-a.  Audit conducted between two annual audits is internal audit
b.   Scope of statutory audit is determined by the client
Which of the given statements is/are correct?
A:-Both are correct a and b
B:-Only b is correct
C:-Only  a is correct
D:-Both are not correct a and b
Answer:- Option-D

Question58:-Comparing entries in the books of accounts with documentary evidence in support thereof is called ___________
A:-Internal check
D:-None of the above
Answer:- Option-B

Question59:-Internal control systems are implemented in a company by the ___________
D:-None of the above
Answer:- Option-A

Question60:-Which of the following statements is/are correct?
a.   The overall audit strategy is more detailed than the audit plan
b.   Once the overall audit strategy has been established , an audit plan can be developed
c.   Establishment of the overall audit strategy and the detailed audit plan are not necessarily discrete audit plan are not necessarily discrete or sequential processes, but are closely
inter-related since changes in one may result in consequential changes to the other
d.   The auditor shall update and change the overall audit strategy and the audit plan as necessary during the course of the audit
A:-a, c and d only
B:-a, b and d only
C:-b, c and d only
D:-a, b and c only
Answer:- Option-C

Question61:-Consider the following statements regarding the appointment of first Auditor of the company
a.   First auditor of a company, other than a Government company shall be appointed by the Board of directors within 90 days from the date of registration of the company
b.   If Board of directors fails to appoint, by the members of the company within 90 days at an extraordinary general meeting appoint the first auditor
A:-Both are correct a and b
B:-Both are incorrect a and b
C:-Statement a is not correct
D:-Statement b is not correct
Answer:- Option-C

Question62:-Which of the following statements is/are correct regarding audit evidence?
a.   Audit evidence is the information used by the auditor in arriving at the conclusions on which the auditor's opinion is based
b.   Sufficiency is the measure of quality of audit evidence
c.   Audit evidence includes information contained in the accounting records underlying and other information
d.   Manuals containing details of internal control is not audit evidence
A:-a and c only
B:-a and d only
C:-a, b and c only
D:-All the statements are correct (a, b, c and d)
Answer:- Option-A

Question63:-Which of the following statement is/are correct regarding audit working papers?
a.   Audit working papers are the record of the planning and execution of the audit engagement
b.   Audit working  papers for the current year are referred to as permanent working papers
c.   Significant audit observations of the earlier years are permanent audit files
A:-Only a and c
B:-Only b and c
C:-Only a and b
D:-All of the above
Answer:- Option-A

Question64:-Consider the following statements regarding the removal of auditor by members:
a.  The members of a company have no right to remove the auditor from his office before the expiry of the term
b.   The members have a right to remove an auditor from his office by an ordinary resolution of the company
c.  Obtaining previous approval of the Central Government in the prescribed manner is not required for removing the auditor
Which of the given statements is/are correct?
A:-a and b only
B:-b and c only
C:-All the statements are corrects (1, 2 and 3)
D:-None of the above options (1, 2 and 3)
Answer:- Option-D

Question65:-Which of the following statements is/are correct regarding call money market?
a.   Call money market is the part of national money market
b.   Call money market helps the banks to borrow money from other banks to maintain the CRR with RBI
c.   Loans in the call money market are of a long term nature
d.  No collateral is required to carry transactions in call money market
A:-a, b and c only
B:-c, d and a only
C:-b, d and a only
D:-All of the above (a,b,c and d)
Answer:- Option-C

Question66:-Process of converting securities held in electronic form in to physical certificates is called
D:-None of the above
Answer:- Option-B

Question67:-Issue of shares made by a company to select group of investors, instead of inviting the public at large is
A:-Private placement
B:-Green shoe option
C:-Offer for sale
D:-None of the above
Answer:- Option-A

Question68:-____________ provides an alternative mode of payment in issues whereby application money remains in the investor's bank account till finalization of basis of allotment
A:-Green shoe option
C:-Book building
D:-Fixed price issues
Answer:- Option-B

Question69:-Which of the following statements is/are correct?
a.   An option that can be exercised only on the expiration date is American option
b.   Writing a call option is appropriate when the underlying asset's price is expected to fall
c.   Buying a put option is appropriate when the price on the underlying asset is expected to rise
d.   Writing a put option is appropriate when the underlying asset's price is expected to fall
A:-b and c only
B:-c, a and d only
C:-Only d
D:-Only b
Answer:- Option-D

Question70:-A right of existing stockholders in which new shares must be offered to the existing shareholders first is called __________
A:-Private placements rights
B:-Preemptive rights
C:-Bonus issue
D:-Equity rights
Answer:- Option-B

Question71:-Which of the following statements is/are correct about Demat account?
a.   Investors can open demat account with only one depository participant
b.   Investors can open more than one Demat account with one depository participant
c.   Investors need not keep minimum balance of securities in a Demat account
A:-c and b only
B:-a and b only
C:-a and c only
D:-All the statements are correct
Answer:- Option-A

Question72:-Consider the following statements:
a.   NSE was incorporated in November 1992
b.   Base year of Nifty 50 is taken as 1996
Which of the given statements is/are correct?
A:-a and b are correct
B:-Only statement b is correct
C:-Only statement a is correct
D:-a and b are not correct
Answer:- Option-C

Question73:-All general meetings other than annual general meetings are called _______
A:-Interim general meeting
B:-Extraordinary general meeting
C:-Special meeting
D:-None of the above
Answer:- Option-B

Question74:-A company can present a petition to the tribunal for winding up:
a.   By passing an ordinary resolution
b.   By passing a special resolution
c.   No resolution is required
A:-Only b is correct
B:-Only a is correct
C:-Only c is correct
D:-All the statements are not correct (a,b and c)
Answer:- Option-A

Question75:-Which of the statements is/are not correct?
a.   Ordinary resolution can be passed by simple majority of votes
b.   Special resolution can be passed by the support of one-fourth majority of votes
c.   Ordinary resolution and special resolution needs to be registered with the Registrar
A:-a and c only
B:-c only
C:-b and c only
D:-b only
Answer:- Option-C

Question76:-Doctrine of constructive notice presumes that every person dealing with the company has the knowledge of :
a.   All the charges registered by the company with the registrar of companies
b.  Resolutions passed and registered with the registrar by the company
c.   Powers of the company
d.   Powers of the directors
A:-c and d only
B:-b, c and d only
C:-a, c only
D:-None of the above options (1, 2 and 3)
Answer:- Option-D

Question77:-Which is the following statements is/are not correct regarding One Person Company (OPC)?
a.   A natural person shall be eligible to incorporate maximum of two OPC.
b.   Minimum number of directors is one
c.   OPC can be incorporated or converted into a charitable company
A:-a and c only
B:-Only c
C:-a and b only
D:-Only a
Answer:- Option-A

Question78:-Prospectus does not have complete particulars on the quantum or price of the securities included therein is called ________
A:-Shelf prospectus
B:-Red herring prospectus
C:-Abridged prospectus
D:-Deemed prospectus
Answer:- Option-B

Question79:-Which of the following statements is/are correct?
a.  Table F provides model articles for a company limited by shares
b.   Table G provides model articles of a company limited by guarantee and not having a share capital
c.   Table I provides model articles of an unlimited company having a share capital
d.   Table H provides model articles of a company limited by guarantee and having a share capital
e.  Table J contains model articles for an unlimited company not having a share capital
A:-All the statements are correct
B:-a, e and b only
C:-a, c and e only
D:-b, e and d only
Answer:- Option-C

Question80:-A private company may issue securities in any one or more of the following ways:
a.   Through private placement
b.   Through a bonus issue
c.  To the public through prospectus
d.  Only c is through a rights issue correct
A:-Only c is correct
B:-a, b and d only
C:-a, c and d only
D:-All are correct (a, b, c and d)
Answer:- Option-B

Question81:-Which of the following are examples of processors used in a computer?
a.   Core i9
b.   DDR4
c.   Ryzen 7
d.   Intel H470
A:-Only a and d
B:-Only a and c
C:-Only a, c, and d
D:-All of the above
Answer:- Option-B

Question82:-Which of the following correctly orders the different types of memory devices in the ascending order based on their speed?
A:-Magnetic Tape, RAM, Harddisk, Cache
B:-Magnetic Tape, Cache, Harddisk, RAM
C:-Magnetic Tape, Harddisk,Cache, RAM
D:-Magnetic Tape, Harddisk, RAM, Cache
Answer:- Option-D

Question83:-Which of the following statements are TRUE?
a.   Laser printer is an example of a non impact printer
b.   A plotter is an output device, used to produce very large and high quality drawings
c.   An OCR converts an image of text into a machine-readable text format
d.   Light pen is a printing device, used to print images
A:-Only a, b and c
B:-Only a and b
C:-Only a, c and d
D:-Only a and d
Answer:- Option-A

Question84:-Which of the following are system software?
a.  Operating System
b.   Spreadsheet
c.   Web browsers
d.  Linker
e.  Multimedia Software
f.  Device Drivers
A:-Only a,c,d and f
B:-Only a and f
C:-Only b, c, and d
D:-Only a, d and f
Answer:- Option-D

Question85:-Binary representation of 15 is
A:-0001 0101
Answer:- Option-C

Question86:-Which of the following statements are correct?
a.   Ctrl+E is the shortcut key to centre the text horizontally between side margins
b.   Header and Footer are used to provide references to something in a document
c.   It is not possible to use both landscape and portrait orientation in the same document
d.   Text wrapping sets how a shape or picture interacts with the surrounding text
A:-Only a and c
B:-Only a and d
C:-Only a, b and c
D:-All of the above
Answer:- Option-B

Question87:-Which of the following contain names, addresses or any other information that vary with each version of mail merge document?
A:-Main document
B:-Merge document
C:-Data source
D:-Control Document
Answer:- Option-C

Question88:-Which following statement(s) about spreadsheet is/are FALSE?
a.   The address of the cell in 9th row of 4th column is D9
b.   A formula in a cell always begins with equal sign (=)
c.   CONCAT function joins two or more text strings into one string
d.   The dollar sign ($) is used to make references absolute
A:-Only a, b and d
B:-Only c
C:-Only b and d
D:-None of the above
Answer:- Option-D

Question89:-Let the contents of the cells A1, A2, B1 and B2 in a spreadsheet are 1,2,a,3.
Match the following :
      A                                               B
a.   SUM (A1:B2)                      (i)    3
b.   COUNTA(A1:B2)                  (ii)   6
c.   COUNT(A1:B2)                   (iii)    4
                                              (iv)   Error
A:-a-(ii), b-(iii), c-(i)
B:-a-(iv), b-(iii), c-(i)
C:-a-(iv), b-(i), c-(iii)
D:-a-(ii), b-(i), c-(iii)
Answer:- Option-A

Question90:-The pattern or blueprint of a slide or a group of slides that contain layouts, colours, fonts, effects and background styles.
D:-Slide Panes
Answer:- Option-C

Question91:-Which of these features of OOP would indicate code reusability?
Answer:- Option-C

Question92:-Which operator is used in C++ for dynamically allocating memory for a variable?
Answer:- Option-A

Question93:-Which attribute in used to limit the number of characters in a Text Box control in VB.Net?
Answer:- Option-D

Question94:-The Event which is executed at the time of opening a new Form in VB. NET
Answer:- Option-B

Question95:-What does the SQL command "DELETE FROM student"?
A:-Delete One Record
B:-Delete Table
C:-Delete All Records
Answer:- Option-C

Question96:-Which is the suitable SQL LIKE operator used to get employees with string 'College' anywhere in INSTITUTE field?
C:-INSTITUTE LIKE'_college_'
Answer:- Option-A

Question97:-What refers to record in a relational database?
D:-None of the above
Answer:- Option-B

Question98:-HTML belongs to which category of language?
A:-Scripting Language
B:-Programming Language
C:- Network Language
D:-Markup Language
Answer:- Option-D

Question99:-Which attributes is used to provide a unique name to an HTML element?
D:-None of the above
Answer:- Option-A

Question100:-In which HTML element is used to put the JavaScript code?
Answer:- Option-C

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