Hotel Management & Catering Technology Admission Test
Knowledge of Accounts/Commerce and Science
1. Which instrument is used to measure pressure ?
(A) Saccharimeter (B) Ammeter
(C) Manometer (D) Lactometer
Ans: (C)
2. Most plant and animal cells are similar in some respects since they both have in common–
(A) Cytoplasm and cellulose (B) Cytoplasm and contractile vacuole
(C) Cytoplasm and nucleus (D) Membrane and cell wall
Ans: (C)
3. Light year is related to–
(A) Energy (B) Speed
(C) Distance (D) Intensity
Ans: (C)
4. An ordinary tubelight used for lighting purposes contains–
(A) fluorescent material and an inert gas
(B) one filament, reflective material and mercury vapour
(C) fluorescent material and mercury vapour
(D) two filaments, fluorescent material and mercury vapour
Ans: (C)
5. In atom no two electrons have all the four quantum numbers identical. This is known as–
(A) Paulis Exclusion Principle (B) Hunds Rule
(C) Aufbau Principle (D) Avogadros Law
Ans: (A)
6. Joule is the unit of–
(A) Temperature pressure (B) Energy
(C) Heat (D) Force
Ans: (B)
7. A mixture of solid Al2O3 and Fe2O3 can be separated by the method of–
(A) Froth floatation (B) Magnetic separation
(C) Gravity separation (D) Dissolving in Water
Ans: (B)
8. How many Ergs are there in 1 Joule ?
(A) 102 (B) 104
(C) 106 (D) 107
Ans: (D)
9. Winds and air currents differ in the aspect that–
(A) air currents blow much faster than winds
(B) air currents are always moisture laden while winds are usually dry
(C) the winds blow on lands while air currents blow over seas and oceans
(D) winds are horizontal movements of air while air currents are the vertical movements of air
Ans: (D)
10. The unit of energy in MKS system is–
(A) Volt (B) Erg
(C) Ohm (D) Joule
Ans: (D)
11. Which one of the following planets has largest number of natural satellites or moons ?
(A) Jupiter (B) Mars
(C) Saturn (D) Venus
Ans: (A)
12. Which one of the following is not a radioactive element ?
(A) Uranium (B) Radium
(C) Thorium (D) Cadmium
Ans: (D)
13. When 1 litre of water freezes, the volume of ice formed will be–
(A) 0.9 litre (B) 1.0 litre
(C) 1.11 litre (D) 1.5 litre
Ans: (C)
14. Who among the following described protoplasm as the physical basis of life ?
(A) T. H. Huxley (B) Leeuwenhoek
(C) Rudolf Virchow (D) J. C. Bose
Ans: (A)
15. Logarithms were devised by–
(A) John Napier (B) Jonathan Log
(C) lsaac Newton (D) T. A. Edison
Ans: (A)
16. Dividend is usually paid on–
(A) Authorised capital (B) Issued Capital
(C) Paid-up capital (D) None of the above
Ans: (C)
17. Balance sheet shows the financial position of the enterprise–
(A) at a point of time (B) for a period of time
(C) None of these (D) None of above
Ans: (B)
18. Return on investment measures a relationship between–
(A) Net profit before interest and tax and capital employed.
(B) Net profit after interest and tax and capital employed.
(C) Net profit before interest and tax and total employed.
(D) None of the above
Ans: (C)
19. If the cost of goods sold is Rs. 2,00,000, the value of opening stock is Rs. 40,000 and the value of closing stock Rs. 60,000, the stock turnover ratio will be equal to–
(A) 5 times (B) 4 times
(C) 3.33 times (D) None
Ans: (B)
20. The cash flow statement is based upon–
(A) accrual basis of computing (B) cash basis of accounting
(C) accounting equation (D) None of the above
Ans: (B)
21. The receipts and payments account is a–
(A) nominal account (B) real account
(C) personal account (D) None of the above
Ans: (B)
22. Subscriptions received in advance are–
(A) an income (B) an assets
(C) a liability (D) None
Ans: (C)
23. The income and expenditure account reveals–
(A) cash in hand (B) surplus and deficiency
(C) capital account (D) None of the above
Ans: (B)
24. In the absence of an agreement to the contrary, partners share profits and losses in the–
(A) ratio of their capitals in the beginning of the year
(B) ratio of their capitals at the end of the year
(C) ratio of average capital
(D) equal ratio
Ans: (A)
25. The current account of a partner–
(A) will always have a credit balance
(B) will always have a debit balance
(C) may have a debit balance or a credit balance
(D) can never have a debit balance
Ans: (C)
26. Indicate the alternative which you consider to be correct in the following case :
When A and B, sharing profits and losses in the ratio of 3 : 2, admit C as a partner giving him 1/5th share of profits. This will be given by A and B–
(A) equally
(B) in the ratio of their profits
(C) in the ratio of their capitals
(D) None of the above
Ans: (C)
27. Indicate the alternative which you consider to be correct in the following case :
X and Y are partners sharing profits in the ratio of 3 : 2. Z is admitted with 1/4th share in profits which he acquires equally from X and Y. The new ratio will be–
(A) 9 : 6 : 5 (B) 19 : 11 : 10
(C) 3 : 3 : 2 (D) None of the above
Ans: (A)
28. The portion of the authorised capital which can be called-up only on the liquidation of the company is called–
(A) Issued capital (B) Unsubscribed capital
(C) Reserve capital (D) None of the above
Ans: (D)
29. Debenture holders are–
(A) the owners of the company (B) the vendors of the company
(C) the creditors of the company (D) the customers of the company
Ans: (C)
30. SEBI guidelines in respect of redemption of debentures are to protect the interest of–
(A) Personal Account (B) Real Account
(C) Nominal Account (D) None of these
Ans: (D)
0 Comments