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HP-JOA-2021 Account-Code-886 Part-11

Himachal Pradesh Junior Office Assistant (JOA-Accounts-886)-2021 solved Paper | Part-11

Himachal Pradesh Junior Office Assistant (JOA-IT)-2018 solved Paper
By HP-All Exam Master

Welcome to our exclusive collections of Himachal Pradesh-Junior Office Assistant (JOA) old/previous fully solved question papers. Here We are Sharing Himachal Pradesh Junior Office Assistant (JOA-Accounts-886)-2021 Conducted by HPSSC on 01.08.2021. All questions are of multiple choice type.These questions are very helpful for those candidates & aspirants who are preparing for the various government and non government exam as well as in interview.

Exam name  :  Himachal Pradesh Junior Office Assistant (JOA-Accounts-886)-2021
Conducted By :   Himachal Pradesh Staff Selection Commission(HPSSC)
Examination Date :  01.08.2021
Total Question :   170
Total Marks :   85
Post Code  :  886 (C-727)
Paper Series  :   SET-D

Himachal Pradesh Junior Office Assistant (JOA-Accounts-886)-2021 solved Paper



HP-JOA Accounts Exam 2021 Post Code: 886 (C-727)Conducted by-HPSSC Hamirpur on 01.08.2021Click Here for Hindi Version
HP-JOA Accounts Exam 2021 Post Code: 886 (C-727)Conducted by-HPSSC Hamirpur on 01.08.2021


Himachal Pradesh Junior Office Assistant (JOA-Accounts-886)-2021 solved Paper Question : 101-120

Question : 101

Premium on Redemption of Debenture Account is

(A).   Real a/c
(B).   Nominal a/c
(C).   Personal a/c
(D).   None of these


Asked in:HP-JOA Accounts Exam 2021 Conducted by HPSSC Hamirpur on 01.08.2021



Question : 102

A Ltd. Issued 1,000, 10% debentures of Rs. 100 each at a premium of 5 % What will be the total amount of interest for one year?

(A).   11000
(B).   8000
(C).   10000
(D).   5000


Asked in:HP-JOA Accounts Exam 2021 Conducted by HPSSC Hamirpur on 01.08.2021



Question : 103

Subscription received by a college for organizing annual function is treated as

(A).   Capital Receipt
(B).   Revenue Receipt
(C).   Asset
(D).   Earned income


Asked in:HP-JOA Accounts Exam 2021 Conducted by HPSSC Hamirpur on 01.08.2021



Question : 104

Subscription received in advance during the current year is

(A).   An income
(B).   A liability
(C).   an asset
(D).   An expenses


Asked in:HP-JOA Accounts Exam 2021 Conducted by HPSSC Hamirpur on 01.08.2021



Question : 105

Salary paid for the year ended 31st March, 2010 amounted to Rs. 75000. How much amount will be recorded in Income and Expenditure a/c. In following case?
     31-3-2009              31-3-2010
Outstanding salary        6,500                        6,000
Prepaid salary                 1,200                       1,000

(A).   65000
(B).   64300
(C).   75300
(D).   74700


Asked in:HP-JOA Accounts Exam 2021 Conducted by HPSSC Hamirpur on 01.08.2021



Question : 106

Out of the following items, which one is shown in the ‘Receipts and Payment Account’ of a not-for- profit organization?

(A).   Accrued subscription
(B).   Outstanding salary
(C).   Depreciation
(D).   None of these


Asked in:HP-JOA Accounts Exam 2021 Conducted by HPSSC Hamirpur on 01.08.2021



Question : 107

On firm’s dissolution, which one of the following account should be prepared at the last?

(A).   Realisation a/c
(B).   Partner’s Capital a/c
(C).   Cash a/c
(D).   Partner’s Loan a/c


Asked in:HP-JOA Accounts Exam 2021 Conducted by HPSSC Hamirpur on 01.08.2021



Question : 108

Profit or loss of Realization Account is transferred to

(A).   P & L a/c
(B).   Capital a/c of Partner’s
(C).   B/S
(D).   None of these


Asked in:HP-JOA Accounts Exam 2021 Conducted by HPSSC Hamirpur on 01.08.2021



Question : 109

X agrees not to carry on a similar business with ‘Y’ for two years in consideration of Rs. 50,000 as goodwill. The agreement is

(A).   Void due to restraint of trade
(B).   Valid
(C).   Against X’s fundamental rights
(D).   None of these


Asked in:HP-JOA Accounts Exam 2021 Conducted by HPSSC Hamirpur on 01.08.2021



Question : 110

An obligation arises from

(A).   A contract
(B).   From a wrongful Act
(C).   Both A and B
(D).   None of these


Asked in:HP-JOA Accounts Exam 2021 Conducted by HPSSC Hamirpur on 01.08.2021





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