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HP-JOA-2021 Account-Code-886 Part-8

Himachal Pradesh Junior Office Assistant (JOA-Accounts-886)-2021 solved Paper | Part-8

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





Himachal Pradesh Junior Office Assistant (JOA-Accounts-886)-2021 solved Paper Question : 71-80

Question : 71

The Debts which are to be repaid within a short period (a year or less) are referred to as,

(A).   Current liabilities
(B).   Fixed liabilities
(C).   Contingent liabilities
(D).   All of these


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



Question : 72

Gross profit is

(A).   Cost of goods sold + opening stock
(B).   Excess of sales over cost of goods sold
(C).   Sales fewer purchases
(D).   Net profit fewer expenses of the period


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



Question : 73

In order to find out the value of closing stock during the end of financial year, we

(A).   Do this by stock taking
(B).   Deduct the cost of goods sold from sales
(C).   Deduct opening stock from the cost of goods sold
(D).   Look in the stock account


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



Question : 74

The charges of pacing commodities into a saleable condition should be changed to

(A).   Trading account
(B).   P &L A/c
(C).   Balance Sheet
(D).   None of these


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



Question : 75

Supplier Personal Account are seen in the

(A).   Sales Ledger
(B).   Nominal ledger
(C).   General Ledger
(D).   Purchase Ledger


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



Question : 76

Discounts received are

(A).   Deducted when we receive cash.
(B).   Given by us when we sell goods on credit
(C).   Deducted by us when we pay our accounts.
(D).   None of these


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



Question : 77

Sales invoices are first entered in

(A).   Cash Book
(B).   The sales Journal
(C).   The sales Account
(D).   The Purchase Journal


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



Question : 78

It is required to maintain fixed capitals then the Partner’s share of profits must be

(A).   Credited to Capital Account.
(B).   Credited to Partner’s Capital Accounts.
(C).   Debited to Capital Accounts.
(D).   Debited to Partner’s Capital Account


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



Question : 79

In case of Partnership the act of any partner is

(A).   Binding on all partners
(B).   Binding on that partner only
(C).   Binding on all partners except that particular partner
(D).   None of these


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



Question : 80

The relationship of partner with the firm is that of

(A).   An owner
(B).   An agent
(C).   Manager
(D).   An owner and an agent


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





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