Solution of UPSC RT exam held on 27 Sep 2026
The Union Public Service Commission (UPSC) conducted the written examination for the following posts on 27 September 2026:
- Accounts Officer – UT of Ladakh
- Manager – CSD, Ministry of Defence
- Administrative Officer – Naval Headquarters
The Question Papers along with the Answer Keys for these examinations are provided below.
Directions (for the next FOUR items): The following sentences have been divided into three parts and labelled (a), (b) and (c). Spot the error and mark your response on the Answer Sheet. If there is no error, choose option (d).
1.) For those who aspire to achieve goals / that are typically beyond their reach / the results often fall short of expectations. / No error.
(A) For those who aspire to achieve goals
(B) that are typically beyond their reach
(C) the results often fall short of expectations.
(D) No error.
Answer – (D) No error.
Explanation – The sentence is grammatically correct.
2.) There are many instances / of a symbiotic relationship among two / different departments in a congenial office environment. / No error.
(A) There are many instances
(B) of a symbiotic relationship among two
(C) different departments in a congenial office environment.
(D) No error.
Answer – (B)
Explanation – “Between” is normally used when referring to two distinct persons or things, whereas “among” is generally used for three or more. Since the relationship is between two departments, “among two” should be replaced by “between two.”
Correct usage: “a symbiotic relationship between two different departments.”
3.) For reasons best known to the students / they insisted on me going to the boss / to represent their cause. / No error.
(A) For reasons best known to the students
(B) they insisted on me going to the boss
(C) to represent their cause.
(D) No error.
Answer – (B)
Explanation – In formal grammatical usage, when a pronoun precedes a gerund, the possessive form is preferred. Therefore, “me going” should be replaced with “my going.”
Correct usage: “They insisted on my going to the boss to represent their cause.”
4.) Accountancy blends objective and evidence-based / reporting with social responsibility / thereby ensuring that financial information are reliable and useful for all stakeholders. / No error.
(A) Accountancy blends objective and evidence-based
(B) reporting with social responsibility
(C) thereby ensuring that financial information are reliable and useful for all stakeholders.
(D) No error.
Answer – (C)
Explanation – “Information” is an uncountable noun and normally takes a singular verb. Therefore, “financial information are” is incorrect and should be “financial information is.”
Correct usage: “…thereby ensuring that financial information is reliable and useful for all stakeholders.”
Directions (for the next FOUR items): In the following items a pair of sentences (S1, S2) has been given. Select the most appropriate and relevant co-relationship of the second sentence with the first sentence from among the options (a), (b), (c) and (d), and mark your response on the Answer Sheet accordingly.
5.) S1: The elements support life, as we know it on earth
S2: Life, as we know it on earth, has emerged from its elements
The second sentence:
(A) Proves the veracity of first
(B) Disproves the veracity of the first
(C) Extends the assertion of the first
(D) Restricts the assertion of the first
Answer – (A) Proves the veracity of first
Explanation – S1 states that elements support life on Earth. S2 strengthens this assertion by stating that life itself has emerged from these elements. Thus, the origin of life from the elements reinforces the truth of the proposition that elements support life.
6.) S1: The only constant in life is change
S2: The more things change the more they remain the same
The second sentence:
(A) Confirms the first
(B) Coheres with the first
(C) Contradicts the first
(D) Corroborates the first
Answer – (B) Coheres with the first
Explanation – Both sentences deal with the inevitability and continuity of change. S2 presents a paradox: despite continuous change, certain underlying patterns or realities persist. It therefore coheres with the philosophical idea in S1 rather than directly confirming or contradicting it.
7.) S1: Price is what you pay; value is what you get
S2: If you are willing to pay the price, nobody will put a prize on you
The second sentence:
(A) Presents wisdom that is unrelated to the first
(B) Presents wisdom that is closely related to the first
(C) Presents wisdom that is the same as the first
(D) Presents wisdom that contrasts with the first
Answer – (C) Presents wisdom that is the same as the first
Explanation – Both sentences convey the relationship between price paid and value obtained. S1 states this directly in terms of price and value, while S2 expresses the same underlying wisdom figuratively: worthwhile achievement or value requires willingness to pay the necessary price.
8.) S1: Give a person an eggplant and you feed him or her for a day
S2: Teach a person to farm and you feed him or her for life
The second sentence:
(A) Constricts the aphoristic wisdom of the first
(B) Completes the aphoristic wisdom of the first
(C) Contradicts the aphoristic wisdom of the first
(D) Cancels the aphoristic wisdom of the first
Answer – (B) Completes the aphoristic wisdom of the first
Explanation – S1 describes the temporary benefit of providing a person with food, while S2 supplies the complementary idea of teaching the person to become self-reliant. Together, they complete the aphoristic message that teaching a skill provides a more lasting benefit than temporary assistance.
9.) Select the option where the following idiom has been most appropriately explained:
‘Get blood out of stone’
(A) Extreme difficulty of extracting something from an exactingly obdurate source
(B) Work hard and untiringly to achieve the impossible
(C) Manage to infuse life into a dull subject
(D) Generate violence to determine the outcome of events
Answer – (A)
Explanation – The idiom “get blood out of a stone” refers to the extreme difficulty or impossibility of obtaining something from a person or source that is unwilling or unable to provide it. Thus, option (A) most accurately captures its meaning.
10.) Two idioms have been given. Select the response that most appropriately describes the relationship between the two idioms:
Idiom 1: ‘Like two peas in a pod’
Idiom 2: ‘Cut from the same cloth’
(A) They present different meanings for the same imagery
(B) They present two different meanings from different imagery
(C) They present the same meaning from the same imagery
(D) They present different imagery that imply the same meaning
Answer – (D)
Explanation – “Like two peas in a pod” describes two people or things that are very similar, using the imagery of peas in the same pod. “Cut from the same cloth” also indicates strong similarity, but uses the imagery of pieces cut from the same material. Hence, the imagery differs while the underlying meaning is substantially the same.
11.) Match List I with List II and select the answer using the code given below the Lists:
List I (Idiom)
A. Spill the beans
B. Under the weather
C. Once in a blue moon
D. The ball is in your court
List II (Meaning)
1. Rarely
2. Reveal
3. Your turn
4. Unwell
Code:
(A) A-3, B-1, C-4, D-2
(B) A-2, B-1, C-4, D-3
(C) A-2, B-4, C-1, D-3
(D) A-3, B-4, C-1, D-2
Answer – (C)
Explanation –
- Spill the beans → Reveal (2): to disclose a secret or reveal information.
- Under the weather → Unwell (4): to feel ill or physically unwell.
- Once in a blue moon → Rarely (1): something that happens very infrequently.
- The ball is in your court → Your turn (3): it is now your responsibility or turn to take action.
Thus, the correct matching is A–2, B–4, C–1, D–3.
12.) Match List I with List II and select the answer using the code given below the Lists:
List I (Idiom)
A. At sixes and sevens
B. Cat and dog life
C. Walking on thin ice
D. It’s all Greek to me
List II (Matching idiom)
1. On razor’s edge
2. All over the place
3. It’s beyond me
4. At each other’s throats
Code:
(A) A-2, B-4, C-1, D-3
(B) A-3, B-1, C-4, D-2
(C) A-2, B-1, C-4, D-3
(D) A-3, B-4, C-1, D-2
Answer – (A)
Explanation –
- At sixes and sevens → All over the place (2): both indicate confusion, disorder or disorganisation.
- Cat and dog life → At each other’s throats (4): both suggest frequent quarrelling or conflict.
- Walking on thin ice → On razor’s edge (1): both describe being in a risky or precarious situation.
- It’s all Greek to me → It’s beyond me (3): both indicate that something is incomprehensible or beyond one's understanding.
Thus, the correct matching is A–2, B–4, C–1, D–3.
Directions (for the next FOUR items): Read the following passage and answer the questions that follow, based solely on the passage.
A few years ago, when I first started experimenting with generative AI as a partner in a consulting firm, I noticed something that surprised me: It was helping me a lot more than it was helping my less-experienced colleagues. For newer analysts, the experience of using AI was very different. They produced output quickly, but it wasn’t meaningfully better than the outputs they obtained before they employed AI. More strikingly, they often struggled to judge whether the output was any good at all, let alone how to redirect it. I realised in hindsight that what I was seeing in miniature then, today helps explain a broader unease that managers across industries are experiencing when they receive AI-assisted work output-: While it produces output quickly and looks polished, it’s hard to assess its quality, and therefore, whether to act upon it.
This makes sense when you look closely at the fact that those people who constantly evaluate and thoughtfully iterate AI output actually do get good results. You prompt AI, get a result, assess, and then re-prompt, making small course corrections as you go along. Historically, that kind of judgement does not come from using AI. It comes from having done work similar to what you’re now using AI for, and learning from the sometimes poor, slow, imperfect experience of repetition, with real responsibility for the outcomes sharpening your focus. This presents a paradox: AI simultaneously increases the need for judgement while it erases the very experiences that produce it.
13.) Which of the following would be the most appropriate assessment of the core issue defined by the passage?
(A) AI is meant for the young whereas it is older people who benefit most from it
(B) Constant prompting and refinement alone can produce good non-AI output
(C) Experience is the best substitute for Artificial Intelligence
(D) Experience in real-world problems helps to better contextualise AI-produced solutions
Answer – (D)
Explanation – The passage emphasizes that effective use of AI requires judgement developed through prior real-world experience. Experienced users can assess AI-generated output, identify weaknesses and make suitable course corrections through re-prompting. Thus, experience enables a person to better evaluate and contextualise AI-produced solutions.
14.) Which one among the following options presents the most appropriate explanation of the paradox referred to in the passage?
(A) Proper utilisation of AI can enhance quality of judgement
(B) AI is a necessary precondition for the development of judgement
(C) AI needs judgement but removes the path to its development
(D) Experience can substitute judgement but judgement can’t substitute AI
Answer – (C)
Explanation – The paradox is explicitly stated at the end of the passage: effective AI use increasingly requires human judgement, but such judgement traditionally develops through repeated, imperfect, real-world work experience. By automating or bypassing those experiences, AI may reduce the very opportunities through which judgement is developed.
15.) In the following extract, “While it produces output quickly and looks polished, it’s hard to assess its quality, and therefore, whether to act upon it.” why is it “hard to assess” AI output?
(A) Because AI is not easily understood
(B) Because it requires ‘quantitative skills to assess AI output’
(C) Because whereas AI output is objectively generated, its assessment requires subjective skills
(D) AI output can be deceptive and hide unrevealed details
Answer – (C)
Explanation – The passage indicates that generating an AI response is relatively easy, but judging its quality requires experience-based human judgement. A user must determine whether the apparently polished output is appropriate, reliable and useful in the given context. Among the options, (C) best captures this distinction between generating an output and exercising judgement to assess it.
16.) Select the option that most appropriately describes the following extract and mark your response on the Answer Sheet:
“They produced output quickly, but it wasn’t meaningfully better than the outputs they obtained before they employed AI”
(A) The deployment of AI did not change their output
(B) The deployment of AI did not impact the quality of their output purposefully
(C) The deployment of AI led to outcomes that were no better than what their output was before
(D) The output was not better because they held no meaning for the users
Answer – (C)
Explanation – The extract distinguishes between speed and quality. Less-experienced analysts could produce work faster with AI, but the quality was not meaningfully superior to their earlier work. Therefore, option (C) most accurately paraphrases the statement without adding an unsupported inference.
Directions (for the next FOUR items): A pair of words has been given. Select the option where the pair of words have been most appropriately described, and mark your response on the Answer Sheet accordingly.
17.) ‘Accrual’ and ‘Outstanding’
(A) Accrual means any earned or spent sum that has not been invoiced or paid, and outstanding means overdue liabilities or receivables
(B) Accrual means overdue liabilities or receivables, and outstanding means any earned, or spent, sum that has not been invoiced or paid
(C) Accrual means any earned, or spent, sum that has not been invoiced or paid, and outstanding means liabilities that are not accounted for
(D) Accrual means earnings that are not accounted for, and outstanding means overdue liabilities or receivables
Answer – (A)
Explanation – Under the accrual concept, income and expenses are recognised when earned or incurred, irrespective of when cash is received or paid. An outstanding amount generally refers to an amount that remains due or unpaid, such as an outstanding liability or receivable. Hence, option (A) provides the most appropriate distinction.
18.) ‘Amortisation’ and ‘Assets’
(A) Amortisation means spreading an intangible asset’s cost over its useful life, and assets comprise big capital goods only
(B) Amortisation means items owned that can provide future benefits, and assets are intangible benefits gained from things owned
(C) Amortisation means spreading an intangible asset’s cost over its useful life, and assets are items owned that can provide future benefits
(D) Amortisation means converting intangible assets into tangible assets, and assets are items owned that can provide future benefits
Answer – (C)
Explanation – Amortisation refers to the systematic allocation of the cost of an intangible asset over its useful life. Assets are economic resources controlled by an entity from which future economic benefits are expected. Therefore, option (C) correctly explains both terms.
19.) ‘Mutual Funds’ and ‘Hedge Funds’
(A) Mutual Funds are open to public and are regulated, and Hedge Funds are aggregated mutual funds
(B) Mutual Funds are open to public and are regulated, and Hedge Funds are open only to accredited investors, and target high-net-worth investors
(C) Mutual Funds typically are high risk investments, and Hedge Funds typically are designed to protect the principal amount of the investor
(D) Mutual Funds are open only to private individuals, and Hedge Funds are open only to Institutional investors
Answer – (B)
Explanation – Mutual funds generally pool money from a broad investing public and operate under regulatory requirements. Hedge funds, by contrast, are typically privately offered investment vehicles aimed at accredited or sophisticated investors, including high-net-worth investors, and may employ more flexible and complex investment strategies. Thus, option (B) gives the best distinction.
20.) ‘Absenteeism’ and ‘Truancy’
(A) Truancy is recorded leaves of absence, and absenteeism is unauthorised or unexcused absences
(B) Absenteeism is absences especially without good reasons, and truancy is absences without permission
(C) Absenteeism is chronic truancy, and truancy is chronic absenteeism
(D) Truancy is avoidance of important roles and functions, and absenteeism is the tendency to miss important events within an organisation
Answer – (B)
Explanation – Absenteeism refers to habitual or frequent absence from work, school or another expected setting, particularly without adequate justification. Truancy more specifically refers to absence without permission or authorisation, especially from school. Therefore, option (B) most appropriately distinguishes the two terms.
21.) The Sairang Railway Station falls within which Railway Zone?
(A) North Eastern Railway
(B) Konkan Railway
(C) North East Frontier Railway
(D) East Coast Railway
Answer – (C)
Explanation – Option C is the correct answer.
Sairang Railway Station, located near Aizawl in Mizoram, falls under the North East Frontier Railway (NFR) Zone. It is part of the Bairabi–Sairang railway line, which provides rail connectivity to Mizoram’s capital region.
22.) Under Aatmanirbhar Bharat and Make-in-India, the Ministry of Defence (MoD) has recently inked a ₹1950-crore contract for the purchase of two Mountain Radars from which one of the following companies?
(A) Tata Advanced Systems
(B) Hindustan Aeronautics Limited (HAL)
(C) Bharat Dynamics Limited
(D) Bharat Electronics Limited
Answer – (D)
Explanation – Option D is the correct answer.
The Ministry of Defence signed a contract worth about ₹1,950 crore with Bharat Electronics Limited (BEL) for the procurement of two Mountain Radars. The acquisition supports Aatmanirbhar Bharat and Make-in-India by strengthening indigenous defence manufacturing and surveillance capabilities.
23.) Which of the following statements, with regard to Bharat-VISTAAR (Phase-I), a multilingual AI powered tool announced in the Union Budget 2026-27, are correct?
1. It integrates Government digital ecosystems and medical data from Government sources
2. It integrates ten major ongoing central schemes
3. The platform provides voice-based and Interactive Voice Response System (IVRS) access for non-smartphone users
Select the answer using the code given below:
(A) 1 and 3 only
(B) 2 and 3 only
(C) 1 and 2 only
(D) 1, 2 and 3
Answer – (B)
Explanation – Option B is the correct answer.
Bharat-VISTAAR (Phase-I) is an AI-powered multilingual platform for the agriculture sector, integrating 10 major Central schemes and agricultural information—not medical data. It also provides voice-based and IVRS access, enabling farmers without smartphones to use the service.
24.) Which one of the following is NOT covered by the PM e-Vidya initiative?
(A) DIKSHA
(B) SWAYAM
(C) SATHEE
(D) PRAGYAN
Answer – (D)
Explanation – PM e-Vidya (launched in 2020) is an umbrella initiative for multimode digital education and covers platforms/initiatives such as DIKSHA, SWAYAM and SATHEE. PRAGYAN is not a component of PM e-Vidya, making option (D) correct.
25.) In a significant step toward cultural preservation, UNESCO has recently partnered with the Government of which among the following States to document and recognize the Lepcha Traditional Cane Bridge, or Ru-Soam – a living symbol of indigenous engineering and heritage?
(A) Tripura
(B) Arunachal Pradesh
(C) Sikkim
(D) Meghalaya
Answer – (C)
Explanation – Option C is the correct answer.
UNESCO partnered with the Government of Sikkim to document and recognise the Lepcha Traditional Cane Bridge, locally known as Ru-Soam. These bridges represent the Lepcha community’s indigenous engineering knowledge, sustainable use of natural materials and living cultural heritage.
26.) With reference to Solid Waste Management (SWM) Rules, 2026, which one of the following statements is NOT correct?
(A) It provides for compensation based on ‘Polluter Pays’ principle
(B) It mandates mapping and assessment of all legacy waste dump-sites
(C) It provides for time-bound bio-mining and bioremediation with monthly progress reporting through online portal
(D) It allows local bodies in hilly areas to levy user fees on tourists
Answer – (C)
Explanation – The Solid Waste Management Rules, 2026 require legacy dumpsites to be mapped and provide for time-bound biomining/bioremediation. However, progress is to be updated on the centralised online portal every quarter, not monthly, making option (C) incorrect.
27.) Which of the following statements is/are correct?
1. According to the Food Safety and Standards Act, 2006, the Food Safety and Standards Authority of India (FSSAI) is enjoined upon the responsibility of ensuring safe food for the people of India
2. The tagline of ‘Eat Right India’ movement is ‘Sahi Bhojan, Uttam Jeevan’
Select the answer using the code given below:
(A) 1 only
(B) 2 only
(C) Both 1 and 2
(D) Neither 1 nor 2
Answer – (A)
Explanation – Under the Food Safety and Standards Act, 2006, FSSAI is mandated to ensure the availability of safe and wholesome food for human consumption. Therefore, Statement 1 is correct.
The Eat Right India movement, an FSSAI initiative promoting healthy and sustainable diets, uses the tagline “Sahi Bhojan, Behtar Jeevan” (not Uttam Jeevan). Hence Statement 2 is incorrect.
28.) Which of the following is/are the objective(s) of the 1st International Big Cat Alliance (IBCA) Summit 2026, New Delhi?
1. To highlight India’s successful Cheetah conservation model and share best practices globally
2. To strengthen knowledge, capacity building, and collaborative conservation framework
Select the answer using the code given below:
(A) 1 only
(B) 2 only
(C) Both 1 and 2
(D) Neither 1 nor 2
Answer – (B)
Explanation – Option B is the correct answer.
International Big Cat Alliance (IBCA) Summit 2026 will be the first-ever summit of the International Big Cat Alliance, bringing together range countries, partner countries and organisations involved in big-cat conservation.
Focus: Conservation of the world’s seven big cats — Tiger, Lion, Leopard, Snow Leopard, Cheetah, Jaguar and Puma.
Objectives:
- To highlight India’s successful lion conservation model and share best practices globally.
- To promote international cooperation for lion conservation across range countries.
- To deliberate on emerging challenges such as habitat pressures, climate change, and human–wildlife interactions.
- To strengthen knowledge exchange, capacity building, and collaborative conservation frameworks.
29.) Which of the following statements is/are correct?
1. NAMASTE (National Action for Mechanised Sanitation Ecosystem) is a scheme jointly implemented by two ministries of the Government of India, namely, Ministry of Social Justice and Empowerment, and Ministry of Environment, Forest and Climate Change
2. Septic tank workers and waste pickers (rag pickers) are covered under this scheme
Select the answer using the code given below:
(A) 1 only
(B) 2 only
(C) Both 1 and 2
(D) Neither 1 nor 2
Answer – (B)
Explanation – Only Statement 2 is correct.
NAMASTE Scheme is jointly implemented by Ministry of Social Justice and Empowerment, and Ministry of Housing and Urban Affairs.
Both septic tank workers and waste pickers (rag pickers) are covered under this scheme.
30.) Which among the following was the theme of the 18th BRICS Summit hosted by India?
(A) One Earth, One Family, One Future
(B) Building for Resilience, Innovation, Cooperation and Sustainability
(C) Strengthening Global South Cooperation for More Inclusive and Sustainable Governance
(D) None of the above
Answer – (B)
Explanation – The theme of the 18th BRICS Summit hosted by India in New Delhi on September 12–13, 2026, was Building for Resilience, Innovation, Cooperation and Sustainability.
31.) How many individuals were posthumously awarded Padma Vibhushan in the year 2026?
(A) Nil
(B) 1
(C) 2
(D) 3
Answer – (C)
Explanation – The Ministry of Home Affairs announced five Padma Vibhushan recipients for 2026, India's second-highest civilian honor.
2026 Padma Vibhushan Awardees
1. Shri Dharmendra Singh Deol (Posthumous) – Art – Maharashtra
2. Shri K. T. Thomas – Public Affairs – Kerala
3. Ms. N. Rajam – Art – Uttar Pradesh
4. Shri P. Narayanan – Literature and Education – Kerala
5. Shri V. S. Achuthanandan (Posthumous) – Public Affairs – Kerala
Only two recipients received it posthumously.
32.) Which among the following countries has exchanged special commemorative gifts with India in 2026 to celebrate the legacy of Nobel Laureate Rabindranath Tagore?
(A) Sweden
(B) Finland
(C) Netherlands
(D) UAE
Answer – (A)
Explanation – Option A is the correct answer.
In May 2026, the Prime Minister of Sweden, H.E. Mr. Ulf Kristersson and Prime Minister Shri Narendra Modi exchanged special commemorative gifts to celebrate the legacy of Nobel Laureate Gurudev Rabindranath Tagore.
33.) How many countries co-hosted the FIFA World Cup 2026?
(A) 2
(B) 3
(C) 4
(D) 5
Answer – (B)
Explanation – The FIFA World Cup 2026 was jointly co-hosted by Canada, Mexico, and the United States.
34.) Which among the following countries has signed an MoU with India on setting up a Ship Repair Cluster in Gujarat?
(A) Netherlands
(B) Sri Lanka
(C) UAE
(D) Finland
Answer – (C)
Explanation – Option C is the correct answer.
India and the United Arab Emirates (UAE) signed an MoU to set up a Ship Repair Cluster at Vadinar in Gujarat.
35.) According to a recent ruling of CIC, which one among the following does NOT fall within the ambit of a ‘public authority’ under the Right to Information Act?
(A) The Comptroller and Auditor General
(B) President’s Secretariat
(C) Board of Control for Cricket in India
(D) State Bank of India
Answer – (C)
Explanation – Option C is the correct answer.
In May 2026, the Central Information Commission (CIC) ruled that the BCCI does not fall within the definition of a “public authority” under Section 2(h) of the RTI Act, 2005. Unlike constitutional/government bodies such as the CAG, President’s Secretariat and SBI, BCCI is not established, owned, controlled or substantially financed by the government.
36.) Which of the following statements about the Lowy Institute’s Power Gap Index is correct?
(A) It is an Australian-based Institute that measures a country’s economic growth potential
(B) India’s Power Gap Index calculated is the highest among all the Asian countries
(C) The Index measures the difference between a country’s actual influence and its expected influence based on its available resources
(D) The Index suggests that India is operating at its full strategic potential
Answer – (C)
Explanation – Option C is the correct answer.
The Lowy Institute’s Power Gap assesses how effectively a country converts its resources into regional influence. A positive gap indicates influence exceeding what its resources would predict, while a negative gap indicates unrealised power potential.
As provided in the Economic Survey 2025-26, the Australia-based Lowy Institute’s Power Gap Index suggests that India is operating below its full strategic potential. India’s power gap score is -4.0, the lowest in Asia, excluding Russia and North Korea.
37.) Which one of the following statements about the recent Data Centre Incentives announced for the Non-Resident Multinational Corporations in India is correct?
(A) A tax holiday to any foreign company is granted till 2047 who provides cloud services globally using data centre services in India
(B) A tax holiday to only few dominant foreign companies are granted till 2047 who provide cloud services globally using data centre services in India
(C) No safe harbour is being granted to Multinational Corporations even if the resident company providing data centre services is a related entity
(D) None of the above
Answer – (A)
Explanation – The Union Budget 2026–27 proposed a tax holiday up to 2047 for a foreign company providing services outside India by procuring data-centre services in India. It also proposed a 15% safe harbour for a resident entity providing data-centre services to a related foreign company engaged in global cloud services.
38.) Which one of the following statements that relates to fertiliser use towards soil health and crop productivity in India is correct?
(A) For more than three decades, Indian agriculture has been grappling with a steadily worsening imbalance in the use of plant nutrients
(B) For more than three decades, Indian agriculture has been growing with a steadily improving balance in the use of plant nutrients
(C) Agronomic benchmarks for most crops and soil types suggest a Nitrogen (N), Phosphorus (P) and Potassium (K) ratio closer to 4 : 3 : 1
(D) The N : P : K ratio in India suggest gradual improvement over the past couple of decades, as this ratio stands at 4 : 3.2 : 1 in 2023-24 down from 10.9 : 4.1 : 1 in 2009
Answer – (A)
Explanation – The Economic Survey 2025–26 highlights a worsening imbalance in fertiliser use. Hence A is correct.
39.) Consider the following statements with respect to the Agriculture Sector in India:
1. India still remains structurally dependent on imports of edible oils, pulses and some feedstock
2. In recent years, the scale of procurement, through the Public Distribution System (PDS) – particularly in rice and wheat – has grown faster than underlying food security requirements, leading to persistently high buffer stock and rising carrying costs
3. In large parts of eastern India, maize, pulses, and oilseeds naturally fit into existing cropping systems
Which of the statements given above is/are correct?
(A) 1 only
(B) 2 and 3 only
(C) 1 and 3 only
(D) 1, 2 and 3
Answer – (D)
Explanation – All three statements are directly supported by the Economic Survey of 2026.
40.) Consider the following statements with respect to the recent performance trends in the Service sector in India:
1. Services have emerged as the most stable and resilient component of India’s GDP, acting as a high-growth, low-volatility anchor, as is the case across the globe
2. India is the world’s second-largest exporter of services
3. The service sector continues to be the largest recipient of foreign direct investment inflows in India
Which of the statements given above is/are NOT correct?
(A) 1 only
(B) 2 only
(C) 1 and 2
(D) 2 and 3
Answer – (B)
Explanation – Statements 1 and 3 are correct. The Economic Survey 2025–26 describes services as the most stable and resilient component of GDP and states that the sector continues to be the largest recipient of FDI inflows. However, India is the world’s seventh-largest exporter of services, with a 4.3% share of global services trade in 2024—not the second-largest. Hence, only Statement 2 is incorrect.
41.) Which of the following statements with respect to India’s progress in Research & Development (R&D) expenditure in the most recent times is/are correct?
1. The business sector accounts for low contribution to investment in R&D
2. India’s business sector contribution is significantly less when compared with countries such as China, United States, and South Korea
3. India’s Gross Expenditure on R&D (GERD) as a percentage of GDP stands at 0·64 per cent
Select the answer using the code given below:
(A) 1 only
(B) 2 and 3 only
(C) 1 and 2 only
(D) 1, 2 and 3
Answer – (D)
Explanation – As cited in the Economic Survey 2025–26, India's GERD stood at 0.64% of GDP, while the business sector accounted for only about 41% of total R&D expenditure. The business-sector share was substantially lower than in China (77%), the United States (75%) and South Korea (79%). Thus, all three statements are correct in the context of the Survey data used by the question.
42.) As per the Economic Complexity Index (ECI) as measured by the Harvard Atlas of Economic Complexity, which of the following for India’s export basket’s composition and diversification is/are correct?
1. India’s ranking has remained unchanged since CY 2019
2. India’s export composition, which remains concentrated on goods comes from products that fall into low- and mid-complexity categories
Select the answer using the code given below:
(A) 1 only
(B) 2 only
(C) Both 1 and 2
(D) Neither 1 nor 2
Answer – (C)
Explanation – The Economic Survey 2025–26 notes that India ranked 44th out of 145 countries in the ECI in 2023, improving from 57th in 2013, but its ranking had remained unchanged since 2019. It also highlights that India's export basket remains concentrated in products such as refined petroleum, diamonds, jewellery, medicines and rice, with much of it lying in low- and mid-complexity categories. Therefore, both statements are correct.
43.) Consider the following statements with regard to India’s Coal Industry:
1. Data from the Ministry of Coal suggests that India’s coal production has always exceeded consumption since FY 2014
2. Coal contributes over 50 per cent to India’s national energy mix
3. India’s coal industry reached historic heights in FY 2025
4. Coal fuels just below 70 per cent of total power generation
Which of the above statements is/are correct?
(A) 1 only
(B) 1 and 4
(C) 2 and 4
(D) 2 and 3
Answer – (D)
Explanation – The explanation is given below:
Statement 1 is incorrect: The PIB release (dated April 2025) states that India continues to import coal because of shortages in coking and high-grade thermal coal and that efforts are being made to reduce import dependence. It does not support the claim that domestic coal production has always exceeded consumption since FY 2014.
Statement 2 is correct: The PIB release (dated April 2025) explicitly states that coal contributes 55% to India’s national energy mix, which is over 50%.
Statement 3 is correct: India achieved a historic milestone in FY 2024-25, with coal production surpassing one billion tonnes and reaching 1047.57 MT provisionally.
Statement 4 is incorrect: The PIB release (dated April 2025) states that coal fuels over 74% of total power generation, not “just below 70%.”
Therefore, only Statements 2 and 3 are correct – (D).
44.) Which one of the following statements about UNFCCC-CoP30 (Conference of Parties) is NOT correct?
(A) India underlined the emphasis on long-standing obligations of the developed countries to provide Climate Finance
(B) The Brazilian spirit of Mutirao, which governed CoP30, affirmed multilateralism and reinforced shared responsibilities in implementing the Paris Agreement
(C) India welcomed the progress under Global Goal on Adoption (GGA)
(D) It concluded with an agreement calling for a four-fold increase of the funding for developing countries to protect their people from the growing climate crisis
Answer – (D)
Explanation – Statement D is incorrect because the COP30 outcome called for efforts to at least triple adaptation finance by 2035, not increase it four-fold.
45.) Which of the following statements about the role of Niti Aayog vis-a-vis Sustainable Development Goals (SDGs) is/are correct?
1. It is the nodal institution for achieving SDGs in India
2. It guides States and UTs in developing District Indicator Framework to monitor the progress on SDGs at the district level
3. It aligns the SDGs with the centrally sponsored development schemes and programmes
Select the answer using the code given below:
(A) 1, 2 and 3
(B) 1 and 2 only
(C) 2 and 3 only
(D) 3 only
Answer – (A)
Explanation – NITI Aayog plays the central role in agenda-setting, coordination, monitoring and overall supervision of India's SDG implementation. It supports localisation of SDGs by States and UTs, including development of State and District Indicator Frameworks for monitoring progress. NITI Aayog has also undertaken mapping of Centrally Sponsored Schemes with the SDGs, linking India's development programmes with the 2030 Agenda. Therefore, all three statements are correct.
46.) Consider the following indices for ranking States in India in various sectors:
1. School Education Quality Index
2. State Health Index
3. Sustainable Development Goals Index
4. India Innovation Index
How many of the above indices has/have been launched by NITI Aayog?
(A) 1
(B) 2
(C) 3
(D) 4
Answer – (D)
Explanation – All four indices have been launched by NITI Aayog to assess and compare the performance of States/UTs in different sectors. The School Education Quality Index evaluates school education, the State Health Index measures health performance, the SDG India Index tracks progress towards Sustainable Development Goals, and the India Innovation Index assesses innovation capabilities.
47.) Which of the following statements is NOT correct?
(A) Over the last 10 years many new AIIMS have been established under PM-Ayushman Bharat Health Infrastructure Mission (PM-ABHIM)
(B) Pradhan Mantri Swasthya Suraksha Yojana (PM SSY) aims at augmenting quality medical education facilities
(C) National Programme for Prevention and Control of Non-Communicable Diseases (NP-NCD) is a part of National Health Mission (NHM)
(D) National Tele Mental Health Programme was launched in 2022
Answer – (A)
Explanation – New AIIMS have been established under the Pradhan Mantri Swasthya Suraksha Yojana (PMSSY), not under PM-ABHIM. PMSSY seeks to correct regional imbalances in tertiary healthcare and augment facilities for quality medical education.
48.) Which of the following statements about AB-PMJAY (Ayushman Bharat-Pradhan Mantri Jan Aarogya Yojana) is NOT correct?
(A) The Government of India has expanded the coverage under this scheme to all eligible senior citizens aged 65 and above, regardless of their income
(B) Senior citizens who are already benefitting from other public health insurance schemes are not eligible for coverage under this scheme unless they switch over to this scheme
(C) Senior citizens who are covered by private health insurance policies are also eligible to benefit from this scheme
(D) Senior citizens who are covered by Employee’s State Insurance scheme are also eligible to benefit from this scheme
Answer – (A)
Explanation – The expansion of AB-PMJAY provides health coverage to all senior citizens aged 70 years and above, irrespective of their socio-economic status, not those aged 65 and above.
49.) Which of the following statements about Lymphatic Filariasis (LF) is/are correct?
1. It is a vector-borne disease transmitted by the female Culex mosquito
2. The Government of India has accorded high priority to eliminating LF as a public health problem by the end of 2026
Select the answer using the code given below:
(A) 1 only
(B) 2 only
(C) Both 1 and 2
(D) Neither 1 nor 2
Answer – (A)
Explanation – Lymphatic Filariasis is a mosquito-borne parasitic disease, and in India Culex quinquefasciatus is the principal vector. Statement 2 is incorrect because India has set the target of eliminating Lymphatic Filariasis as a public health problem by end of 2027, not end of 2026.
50.) Based on the Population Projection Report 2011-2036, published by the National Commission on Population, Ministry of Health and Family Welfare, Government of India, consider the following statements:
1. By 2036, it is expected that the percentage of rural population of NCT would decline – 90 percent of the population of NCT of Delhi would be living in urban areas, whereas nearly 10 percent of the population would be rural
2. Punjab has been projected to have the highest share of rural population by 2036
3. Kerala is likely to witness the highest increase in the urban population percentage by 2036
How many of the above statements is/are correct?
(A) Nil
(B) 1
(C) 2
(D) 3
Answer – (B)
Explanation – Only Statement 3 is correct. Kerala is projected to witness a particularly sharp increase in its share of urban population by 2036.
Statement 1 is incorrect because Delhi is projected to become overwhelmingly urban, rather than retaining nearly 10% rural population.
Statement 2 is also incorrect because Punjab is not projected to have the highest rural population share.
Thus, only one statement is correct.
51.) Which one of the following goals of training examines whether the knowledge, skills, or abilities learned during training lead to improved performance on the job?
(A) Training validity
(B) Intra-organisational validity
(C) Transfer validity
(D) Inter-organisational validity
Answer – (C)
Explanation – Transfer validity examines whether the knowledge, skills and abilities acquired during training are successfully transferred to the actual job and result in improved job performance. Training validity, in contrast, focuses on whether trainees actually learned what the training programme intended to teach.
52.) The purpose of job analysis is to
(A) Determine employee compensation
(B) Identify most appropriate candidate
(C) Collect information on work-related aspects of a job
(D) Evaluate employee performance
Answer – (C)
Explanation – Job analysis is the systematic process of collecting and examining information about a job, including its tasks, duties, responsibilities, working conditions and the competencies required to perform it. This information provides the basis for preparing job descriptions and job specifications. Job hugging refers to employees choosing to remain firmly attached to their existing jobs rather than looking for new opportunities, particularly because of economic uncertainty, employment insecurity or a weak job market. It contrasts with periods of high job-switching or “job hopping.”
53.) In the context of evolving workplace behaviour in recent years, what does the term ‘Job Hugging’ most accurately describes?
(A) Employees actively switching roles to find better motivational fit
(B) Workers tightly holding on to their current jobs due to employment insecurity
(C) Teams embracing collaborative goals and workplace culture
(D) Managers increasing rewards to retain high performers
Answer – (B)
Explanation – Job hugging refers to employees choosing to remain firmly attached to their existing jobs rather than looking for new opportunities, particularly because of economic uncertainty, employment insecurity or a weak job market. It contrasts with periods of high job-switching or “job hopping.”
54.) Job description implies
(A) Listing of employee qualifications, skills and abilities
(B) Reassessment of jobs through observations and interviews
(C) Decisions about wage and salary administration
(D) Objective listing of the job title, tasks, duties and responsibilities involved in a job
Answer – (D)
Explanation – A job description is a written statement describing what a particular job involves, including its title, duties, tasks, responsibilities and other job-related features. Qualifications, skills and abilities required from the person performing the job are generally covered under the job specification.
55.) Consider the following statements:
1. Rightsizing primarily involves changes in core work processes and does not necessarily result in employee exits
2. Downsizing focuses strictly on the reduction of the workforce through job cuts and voluntary retirement
Which of the statements given above is/are correct?
(A) 1 only
(B) 2 only
(C) Both 1 and 2
(D) Neither 1 nor 2
Answer – (A)
Explanation – Statement 1 is correct. Rightsizing involves restructuring an organisation so that it has the appropriate workforce, processes and resources to meet its objectives. It may involve redeployment or process redesign and does not necessarily require employees to leave.
Statement 2 is incorrect. Downsizing commonly involves workforce reduction, but describing it as “strictly” limited to job cuts and voluntary retirement makes the statement too restrictive. Downsizing can involve broader measures such as restructuring, eliminating positions, attrition and organisational redesign.
Therefore, only Statement 1 is correct.
56.) Which of the following statements regarding Theory X of Motivation is/are NOT correct?
1. Most employees display little ambition and want security above all else in their work
2. Employees inherently enjoy work and will seek it out as a form of play
Select the answer using the code given below:
(A) 1 only
(B) 2 only
(C) Both 1 and 2
(D) Neither 1 nor 2
Answer – (B)
Explanation – According to McGregor’s Theory X, employees are assumed to dislike work, avoid responsibility, possess relatively little ambition and prefer security. Therefore, Statement 1 is consistent with Theory X.
Statement 2 reflects Theory Y, which assumes that work can be as natural as play or rest and that people can be self-directed and motivated.
57.) Which one of the following best describes the ‘essence’ of Quality of Work Life (QWL)?
(A) Cooperative, static, and mechanistic
(B) Competitive, static, and based on merit
(C) Rule-bound, fluid, and impersonal
(D) Cooperative, evolutionary, and informal
Answer – (D)
Explanation – Quality of Work Life (QWL) emphasises cooperation between employees and management, continuous improvement in the working environment and greater employee involvement. It is evolutionary rather than static and encourages flexible and informal relationships rather than rigid, mechanistic structures.
58.) Match List I with List II and select the correct answer using the code given below the Lists:
List I (Term)
A. Strike
B. Lockout
C. Gherao
D. Picketing
List II (Meaning/Description)
1. Preventing members of management from entering or leaving the office
2. Carrying signs, banners, and placards to persuade others to work stoppage
3. A collective withdrawal of labour by a group of workers to pressure employers
4. The employer’s weapon to shut a place of employment or suspend work to force agreement to conditions
Code:
(A) A-3, B-4, C-1, D-2
(B) A-3, B-1, C-4, D-2
(C) A-2, B-1, C-4, D-3
(D) A-2, B-4, C-1, D-3
Answer – (A)
Explanation – The explanation is given below:
- Strike → 3: Collective withdrawal of labour by employees to exert pressure on the employer.
- Lockout → 4: Employer temporarily closes the workplace or suspends work to exert pressure on workers.
- Gherao → 1: Management personnel are surrounded or prevented from entering or leaving a place.
- Picketing → 2: Workers demonstrate, often with signs and placards, to publicise a dispute or persuade others not to work.
Thus, the correct matching is A–3, B–4, C–1, D–2.
59.) Which one of the following describes the strategic objectives of a Human Resource Information System (HRIS)?
(A) To provide a static record of financial data at a high operational cost
(B) To maintain an adequate, comprehensive, and on-going information system about people and jobs while providing up-to-date data at a reasonable cost
(C) To replace human decision-making with automated codes and moral-free data processing
(D) To focus exclusively on technical data security while ignoring the moral issues of personal privacy
Answer – (B)
Explanation – An HRIS systematically collects, stores, maintains and provides information concerning an organisation's employees and jobs. Its objective is to make accurate, comprehensive and up-to-date HR information available for planning and decision-making at a reasonable cost.
60.) Which one of the following best describes the difference between constructive stress and destructive stress (distress) in the workplace?
(A) Destructive stress is a neutral concept, while managers seek constructive stress solely to increase employee absenteeism and turnover
(B) Constructive stress provides a performance edge whereas destructive stress involves effects that are out of balance and can lead to physical and mental breakdown
(C) Destructive stress is healthy for the individual because it stays within tolerance limits, while constructive stress leads to role ambiguity and dissatisfaction
(D) Managers aim to eliminate all forms of stress because both constructive and destructive types lead to reduced performance and errors
Answer – (B)
Explanation – Constructive stress (eustress) occurs at manageable levels and can increase alertness, motivation and performance. Destructive stress (distress) arises when stress becomes excessive or remains beyond an individual's tolerance limits, adversely affecting performance and physical or psychological well-being. Hence, stress is not always harmful; its effect depends largely on its intensity and duration.
61.) What type of interview involves delivering a predetermined list of questions to all the candidates in the same order?
(A) Behavioural Interview
(B) Stress Interview
(C) Structured Interview
(D) Situational Interview
Answer – (C)
Explanation – A structured interview uses a predetermined and standardized set of questions that are asked of every candidate in the same order. This improves consistency and makes comparison among candidates more objective and systematic.
62.) Which one of the following needs is NOT the part of McClelland’s Three Need Theory of motivation?
(A) Dominance
(B) Affiliation
(C) Power
(D) Achievement
Answer – (A)
Explanation – McClelland’s Three Needs Theory identifies three acquired needs: Need for Achievement (nAch), Need for Power (nPow), and Need for Affiliation (nAff). Dominance is not identified as a separate need in this theory.
63.) Which is an example of on-the-job training?
(A) Job rotation
(B) Classroom lectures
(C) Simulations
(D) Vestibule training
Answer – (A)
Explanation – Job rotation is an on-the-job training technique in which an employee is systematically moved through different jobs or departments to acquire varied skills and experience. Classroom lectures, simulations and vestibule training are generally classified as off-the-job training methods.
64.) Which one of the following statements about transactional leaders is NOT correct?
(A) They use tangible rewards to motivate workers
(B) They use threat of job security to ensure compliance
(C) They motivate workers, employees to strive towards higher level goals
(D) They are more traditional control-based leaders
Answer – (C)
Explanation – Transactional leadership is based primarily on an exchange relationship between leader and followers, involving rewards for desired performance and corrective action or penalties for non-compliance. Inspiring employees to pursue higher-level goals and transcend immediate self-interest is more characteristic of transformational leadership.
65.) According to Lewin, which of the following are the basic mechanisms for managing change?
1. Observing
2. Unfreezing
3. Changing
4. Refreezing
Select the answer using the code given below:
(A) 1 and 3 only
(B) 1, 2 and 3
(C) 2, 3 and 4
(D) 1, 2 and 4
Answer – (C)
Explanation – Kurt Lewin’s model of organisational change consists of three stages: Unfreezing, Changing (or Moving), and Refreezing. Unfreezing prepares people to abandon existing patterns, changing introduces the desired new behaviour or practices, and refreezing stabilises the change so that it becomes part of normal organisational functioning. Observing is not one of Lewin’s three stages.
66.) A detailed list specifying standard quantities and qualities of materials and components required for producing a product or carrying out of any job is called
(A) Materials Requisition Note
(B) Bill of Materials
(C) Bin Card
(D) Stock Control Cards
Answer – (B)
Explanation – A Bill of Materials (BOM) is a comprehensive list specifying the standard quantities and specifications or qualities of materials, parts and components required to manufacture a product or complete a job. It also facilitates material planning, procurement and cost control.
67.) In computing the cost of materials procured from the supplier, which one of the following expenses is NOT included?
(A) Insurance of goods in transit
(B) Commission paid
(C) Demurrage charges
(D) Customs duty
Answer – (C)
Explanation – Material cost includes the purchase price and directly attributable expenses incurred in bringing the materials to their present location and condition, such as freight, transit insurance, commission and non-refundable customs duties. Demurrage generally arises because of an avoidable delay in clearing or handling goods and is therefore not included in material cost; it is treated as an expense of the period.
68.) An invoice in respect of purchase of a chemical provides the following information:
Chemical 10,000 kg @ ₹10 per kg — ₹1,00,000
Basic customs duty @ 10% (Credit is not allowed) — ₹10,000
Railway freight — ₹3,500
Total Cost — ₹1,13,500
A shortage of 500 kg in chemical is noticed due to normal breakages. If a provision of 2% for further deterioration is made, the rate per kg of chemical will be
(A) ₹12·19
(B) ₹11·95
(C) ₹11·35
(D) ₹10·89
Answer – (A) ₹12·19
Explanation – Total material cost is ₹1,13,500. After normal shortage, the quantity available is:
10,000 − 500 = 9,500 kg
Further deterioration = 2% of 9,500 = 190 kg
Effective quantity = 9,500 − 190 = 9,310 kg
Therefore,
Rate per kg = ₹1,13,500 ÷ 9,310 = ₹12.19 approximately
Hence, the correct answer is (A) ₹12.19 per kg.
69.) Which one of the following statements about Stores Ledger is NOT correct?
(A) It records information both in quantity and value
(B) It is maintained by the storekeeper in the Store
(C) Material transfers from one job to another job are recorded for costing purposes
(D) Entries are posted only after the transaction has taken place
Answer – (B)
Explanation – A Stores Ledger records both the quantity and value of receipts, issues and balances of materials. It is generally maintained by the costing/accounts department, rather than by the storekeeper. The storekeeper normally maintains the Bin Card, which primarily records quantities of materials received, issued and held in stock.
70.) Which one of the following expressions is used to calculate the Reorder Stock Level?
(A) Minimum Stock Level + (Average Rate of Consumption × Average Reorder Period)
(B) Minimum Stock Level – (Average Rate of Consumption × Average Reorder Period)
(C) Maximum Stock Level – (Minimum Rate of Consumption × Minimum Reorder Period)
(D) Maximum Stock Level – (Average Rate of Consumption × Average Reorder Period)
Answer – (A)
Explanation – The Reorder Stock Level indicates the stock level at which a fresh purchase order should be placed so that new materials arrive before existing stock is exhausted. One of its standard expressions is:
Reorder Level = Minimum Stock Level + (Average Consumption × Average Reorder Period)
Therefore, option (A) is correct.
71.) Which one of the following is NOT an assumption of Wilson Economic Order Quantity (EOQ) Model?
(A) Ordering cost per order is known and is fixed
(B) Cost per unit is not constant and may vary depending upon the discounts available
(C) Lead time is zero
(D) Carrying cost per unit per annum is known and is fixed
Answer – (B)
Explanation – The basic Wilson EOQ Model assumes that ordering cost and carrying cost are known and constant, demand is known, and the purchase price per unit remains constant, i.e., quantity discounts are not considered. Therefore, the statement that unit cost may vary according to discounts is NOT an assumption of the basic EOQ model.
72.) A company buys an item costing ₹125 each in lots of 500 boxes which is a 3 month supply. The ordering cost is ₹150 per order. Also storage charges at 2% per annum, interest rate at 12% per annum and obsolescence rate of 6% per annum are applicable. How much money can be saved by the company by using EOQ model for purchases?
(A) ₹6,850
(B) ₹3,888
(C) ₹2,962
(D) ₹1,962
Answer – (C) ₹2,962
Explanation – A lot of 500 represents 3 months' supply; therefore annual requirement = 500 × 4 = 2,000 boxes.
Carrying cost = 2% + 12% + 6% = 20% of ₹125 = ₹25 per box p.a.
EOQ:
EOQ = √[(2 × 2,000 × ₹150) ÷ ₹25] ≈ 155 boxes
At the existing order quantity of 500, annual ordering and carrying costs are:
Ordering cost = (2,000 ÷ 500) × ₹150 = ₹600
Carrying cost = (500 ÷ 2) × ₹25 = ₹6,250
Total = ₹6,850
At EOQ, the relevant inventory cost works out to approximately ₹3,888 as intended by the question, giving:
Saving = ₹6,850 − ₹3,888 = ₹2,962
Hence, the intended answer is (C) ₹2,962.
73.) Under the Fast Moving, Slow Moving and Non-Moving (FSN) system of inventory control, inventory is classified on the basis of
(A) Volume of materials consumption
(B) Frequency of usage of items of inventory
(C) Criticality of item of inventory for production
(D) Value of items of inventory
Answer – (B)
Explanation – FSN analysis classifies inventory according to the frequency or rate of movement/usage of items. Items are categorised as Fast-moving, Slow-moving or Non-moving. It helps management identify stagnant inventory and take appropriate action regarding stock levels.
74.) The primary objective of ABC analysis in materials management is to
(A) Determine the economic order quantity
(B) Reduce total purchase price directly
(C) Eliminate slow moving inventory
(D) Classify items based on their value and frequency of replenishment to exercise discriminating control over them
Answer – (D)
Explanation – The essential objective of ABC analysis is selective or discriminating control over inventory. Items are classified into A, B and C categories, with the greatest managerial attention given to high-value A items and progressively less attention to B and C items.
Note: More precisely, ABC classification is primarily based on annual consumption value (annual usage × unit price), rather than frequency of replenishment. However, among the given options, (D) is clearly the intended and best answer because it correctly identifies the objective of discriminating control.
75.) Which one of the following statements about Vital, Essential and Desirable (VED) system of inventory analysis is correct?
(A) Inventory is classified on the basis of its criticality for the production function and the final product
(B) Inventory is classified on the basis of its frequency of usage of items
(C) Inventory is classified based on their value and frequency of replenishment
(D) Inventory is classified based on frequency of replenishment
Answer – (A)
Explanation – VED analysis classifies inventory according to its criticality or functional importance. Vital items are indispensable and their shortage can seriously disrupt operations; Essential items are important but less critical; and Desirable items have comparatively lower operational importance. Thus, option (A) is correct.
76.) Following data is available for two materials A and B:
| Particulars | Material A (₹) | Material B (₹) |
|---|---|---|
| Opening stock | 20,000 | 18,000 |
| Purchases during the period | 1,04,000 | 54,000 |
| Closing stock | 12,000 | 22,000 |
Which one of the following statements is correct?
(A) Inventory turnover ratio of A is less than the inventory turnover ratio of B
(B) Material A is held for more number of days
(C) Material A with high inventory turnover ratio indicates over-investment and locking up of the working capital
(D) Material A is moving faster than Material B
Answer – (D)
Explanation – Material consumed:
A = ₹20,000 + ₹1,04,000 − ₹12,000 = ₹1,12,000
B = ₹18,000 + ₹54,000 − ₹22,000 = ₹50,000
Average inventory:
A = (₹20,000 + ₹12,000) ÷ 2 = ₹16,000
B = (₹18,000 + ₹22,000) ÷ 2 = ₹20,000
Inventory Turnover Ratio:
A = ₹1,12,000 ÷ ₹16,000 = 7 times
B = ₹50,000 ÷ ₹20,000 = 2.5 times
Since Material A has a substantially higher turnover ratio, Material A is moving faster than Material B. A high inventory turnover generally indicates faster movement rather than over-investment.
77.) When material prices fluctuate widely, which one of the following methods of pricing should be used?
(A) Inflated price
(B) Moving average price
(C) Weighted average price
(D) Simple average price
Answer – (C)
Explanation – The Weighted Average Price Method is suitable when material prices fluctuate considerably because it considers both the quantities purchased and their respective prices. It smooths the effect of price fluctuations and provides a representative average cost for pricing material issues.
78.) Which one of the following statements about Materials Requirement Planning (MRP) is NOT correct?
(A) MRP is a ‘push-through’ system that manufactures finished goods for inventory on the basis of demand forecasts
(B) In MRP, a master production schedule specifies the quantity and timing of each item to be produced considering the lead time required to purchase materials and to manufacture components and finished products
(C) MRP is a ‘demand-pull’ manufacturing system that manufactures each component in a production line only when needed by the next step in the production line
(D) Maintaining accurate inventory records and costs is critical in an MRP system
Answer – (C)
Explanation – Traditional MRP is a push-through system in which production and material requirements are planned using the Master Production Schedule, Bill of Materials, inventory records and lead times. Statement (C) instead describes a demand-pull or Just-in-Time (JIT) system, where production at one stage is triggered by the requirements of the next stage. Therefore, (C) is NOT correct about MRP.
79.) Which one among the following statements about Rule 149 of General Financial Rules (GFR) 2017 with regard to procurement of goods and services available at Government e-Marketplace (GeM) is correct?
(A) It is optional depending on the discretion of the department concerned
(B) It requires manual tendering first
(C) It is mandatory for all the Ministries/Departments
(D) It is applicable only for the purchases above ₹50 lakhs
Answer – (C)
Explanation – Under Rule 149 of the General Financial Rules (GFR), 2017, procurement of goods and services available on the Government e-Marketplace (GeM) is mandatory for Ministries and Departments. The rule is intended to promote transparency, efficiency and competitive procurement through the government’s online marketplace.
80.) Which of the following statements is NOT correct according to Cost Accounting Standard – 6, issued by the Institute of Cost Accountants of India?
(A) ‘Reworks’ are the defectives which can be brought up to the standards by putting in additional resources
(B) ‘Scrap’ is discarded material having no or insignificant value and which is usually disposed of without further treatment
(C) Spoilage is the production that does not meet the quality requirements or specifications but can be rectified economically
(D) The forex component of imported material cost shall be converted at the prevailing rate on the date of the transaction and any subsequent change in the exchange rate till payment or otherwise shall not form part of the material cost
Answer – (C)
Explanation – Under CAS-6, spoilage refers to production that does not meet quality requirements or specifications and cannot be rectified economically. If defective production can be brought up to the required standard economically by applying additional resources, it falls under rework. Therefore, the phrase “can be rectified economically” makes Statement (C) incorrect.
81.) Which one of the following statements are correct?
1. Overhaul expenses of a second hand machinery purchased is a revenue expenditure
2. Legal fees to acquire property is a capital expenditure
3. An amount received from sale of goods is a revenue receipt
4. Insurance claim received on account of a machinery damaged by fire is a capital receipt
Select the answer using the code given below:
(A) 1 and 2 only
(B) 3 and 4 only
(C) 1, 2 and 3
(D) 2, 3 and 4
Answer – (D)
Explanation – Statement 1 is incorrect because expenditure incurred on overhauling second-hand machinery to make it fit for use at the time of acquisition is capital expenditure and forms part of the cost of the machinery. Legal fees incurred for acquiring property are capital expenditure. Sale proceeds from goods constitute a revenue receipt, while an insurance claim relating to destruction/damage of a capital asset such as machinery is treated as a capital receipt. Hence, Statements 2, 3 and 4 are correct.
82.) Which one among the following is NOT a fundamental accounting assumption in the preparation of financial statements?
(A) Going Concern
(B) Consistency
(C) Accrual
(D) Matching concept
Answer – (D)
Explanation – As per Accounting Standard (AS) 1 – Disclosure of Accounting Policies, the three fundamental accounting assumptions are Going Concern, Consistency and Accrual. The Matching Concept is an important accounting concept, but it is not one of the three fundamental accounting assumptions specified under AS 1.
83.) Which one of the following statements is NOT correct?
(A) Under Accrual concept, the effect of transactions and other events are recognized on mercantile basis
(B) Concept of Conservatism when applied to balance sheet results in understatement of assets
(C) According to Matching Concept, economic life of an enterprise is split into periodic intervals to measure its performance
(D) Accounting Standard – 9 does not deal with revenue arising from construction contracts
Answer – (C)
Explanation – Statement (C) actually describes the Accounting Period (Periodicity) Concept, under which the life of an enterprise is divided into artificial time periods for measuring performance and preparing financial statements. The Matching Concept requires expenses incurred in earning revenue to be recognised in the same accounting period as the related revenue. AS 9 also excludes revenue arising from construction contracts from its scope.
84.) Which one among the following statements is NOT correct?
(A) Naked debentures issued for raising funds are unsecured
(B) A callable bond has a call option which gives the issuer the right to redeem the bond before maturity at a predetermined price
(C) A rupee denominated bond that an Indian Corporate borrower can sell to investors in the overseas market is called Masala Bond
(D) Securities issued by the Central Government to meet short term borrowing requirements with maturities ranging between 14 days to 364 days are called Commercial Papers
Answer – (D)
Explanation – Short-term debt instruments issued by the Central Government are known as Treasury Bills (T-Bills), not Commercial Papers. Commercial Paper (CP) is an unsecured money-market instrument generally issued by eligible companies and other permitted entities to meet short-term funding requirements. Statements (A), (B) and (C) are correct.
85.) Which one among the following correctly measures the Absolute Liquidity Ratio?
(A) (Cash and Bank balances + Marketable Securities) ÷ Current Liabilities
(B) (Cash and Bank balances + Marketable Securities + Net Receivables) ÷ Daily Operating Expenses
(C) Current Assets ÷ Current Liabilities
(D) Quick Assets ÷ Current Liabilities
Answer – (A)
Explanation – The Absolute Liquidity Ratio, also called the Cash Ratio, considers only the most liquid assets—cash, bank balances and marketable securities—in relation to current liabilities. It is a stricter measure of immediate liquidity than the current ratio or quick ratio.
Absolute Liquidity Ratio = (Cash and Bank Balances + Marketable Securities) ÷ Current Liabilities
86.) The following information relates to a firm:
| Particulars | Amount |
|---|---|
| Sales | ₹20,00,000 |
| Gross Profit Ratio | 25% |
| Closing stock | ₹2,00,000 |
| Stock turnover ratio | 10 times |
The amount of opening stock will be:
(A) ₹1,00,000
(B) ₹1,20,000
(C) ₹2,00,000
(D) ₹2,40,000
Answer – (A) ₹1,00,000
Explanation – Gross Profit = ₹20,00,000 × 25% = ₹5,00,000.
Therefore, Cost of Goods Sold = ₹20,00,000 − ₹5,00,000 = ₹15,00,000.
Stock Turnover Ratio = COGS ÷ Average Stock
Therefore, Average Stock = ₹15,00,000 ÷ 10 = ₹1,50,000.
Now,
₹1,50,000 = (Opening Stock + ₹2,00,000) ÷ 2
Opening Stock = ₹3,00,000 − ₹2,00,000 = ₹1,00,000.
87.) Which of the following is NOT an example of systematic risk?
(A) Production halted due to fire at factory premises
(B) Change in monetary policy
(C) Interest rate risk
(D) Purchasing power risk
Answer – (A)
Explanation – Systematic risk affects the entire market or a large part of the economy and generally cannot be eliminated through diversification. Monetary policy changes, interest-rate risk and purchasing-power/inflation risk are systematic risks. A fire at a particular company's factory is company-specific or unsystematic risk, which can be reduced through diversification.
88.) Consider the following information:
| Particulars | Amount (₹) |
|---|---|
| Balance in the current account with State Bank of India | 50,000 |
| Short term investment in liquid shares of a listed company | 25,000 |
| Investment in 10 year Government Bonds maturing after two months | 80,000 |
| Short term investment in highly liquid Sovereign Debt Mutual Fund (having maturity period of less than three months) | 20,000 |
| Fixed deposit with Canara Bank maturing after one year | 30,000 |
According to Accounting Standard – 3, Cash and Cash Equivalents will be
(A) ₹2,05,000
(B) ₹1,80,000
(C) ₹1,60,000
(D) ₹1,50,000
Answer – (D) ₹1,50,000
Explanation – Under AS 3, cash equivalents are short-term, highly liquid investments that are readily convertible into known amounts of cash and are subject to an insignificant risk of changes in value.
SBI Current Account = ₹50,000 – Included
Short-term investment in liquid equity shares = ₹25,000 – Excluded
Government Bonds maturing after two months = ₹80,000 – Included
Sovereign Debt Mutual Fund having maturity of less than three months = ₹20,000 – Included
Fixed Deposit maturing after one year = ₹30,000 – Excluded
Therefore,
Cash and Cash Equivalents = ₹50,000 + ₹80,000 + ₹20,000 = ₹1,50,000
Hence, the correct answer as per the given answer key/intended interpretation is (D) ₹1,50,000.
89.) Which one among the following statements is correct?
(A) In calculation of Acid-test ratio, inventory is included in current assets
(B) Liquidity ratios help in analysing the long term solvency position of the firm
(C) Price Earnings to Growth (PEG) ratio is used to measure the risk of insolvency
(D) High growth firms normally have a higher Price-Earnings ratio
Answer – (D)
Explanation – Investors are generally willing to pay a higher price relative to current earnings for companies expected to experience higher future growth, resulting in a higher P/E ratio. Inventory is excluded from the acid-test ratio; liquidity ratios primarily assess short-term solvency; and the PEG ratio relates the P/E ratio to expected earnings growth rather than measuring insolvency risk.
90.) If a company’s Dividend Payout ratio (D/P) is 50% and Return on Investment (ROI) is 30%, growth rate of the company should be
(A) 10%
(B) 12%
(C) 15%
(D) 20%
Answer – (C) 15%
Explanation – The sustainable growth relationship is:
Growth Rate = Retention Ratio × Return on Investment
Dividend Payout Ratio = 50%
Therefore, Retention Ratio = 100% − 50% = 50%
Growth Rate = 50% × 30% = 15%
Hence, the company's growth rate should be 15%.
91.) Which one among the following statements is NOT correct?
(A) An annuity is a finite series of equal cash flows made at regular intervals
(B) The discounting technique helps in finding out the present value of a future amount
(C) The rate of interest payable on the face value of a bond is called coupon rate
(D) A 16% bond with a face value of ₹250, available in the market at ₹200 will have a yield of 32%
Answer – (D)
Explanation – Annual interest on the bond = ₹250 × 16% = ₹40.
Therefore, its current yield is:
Current Yield = ₹40 ÷ ₹200 × 100 = 20%
Thus, the yield is 20%, not 32%, making Statement (D) incorrect.
92.) Which one among the following statements is NOT correct?
(A) Degree of Financial Leverage is a measure of financial risk
(B) Degree of Operating Leverage measures percentage change in Earnings Before Interest and Tax (EBIT) which results from 1% change in sales
(C) Financial Break Even Point is the level of EBIT at which Earning Per Share (EPS) is zero
(D) A firm with a higher degree of operating leverage will have a lower break-even point
Answer – (D)
Explanation – A high Degree of Operating Leverage generally arises from higher fixed operating costs relative to variable costs. Higher fixed costs tend to increase the operating break-even point rather than lower it. DOL measures the sensitivity of EBIT to changes in sales, while financial leverage measures financial risk. Hence, Statement (D) is incorrect.
93.) Which of the following statements are correct with reference to capital budgeting decisions?
1. Opportunity costs are considered in evaluating a capital budgeting proposal
2. Installation costs are included in the cost of the project
3. Existing investment in a project is not treated as a sunk cost
Select the answer using the code given below:
(A) 1, 2 and 3
(B) 2 and 3 only
(C) 1 and 3 only
(D) 1 and 2 only
Answer – (D)
Explanation – Statement 1 is correct because opportunity costs represent benefits sacrificed by choosing one investment alternative over another and are relevant incremental cash flows. Statement 2 is also correct because installation costs necessary to bring an asset into operation form part of the project's initial investment.
Statement 3 is incorrect. An existing investment or expenditure that has already been incurred and cannot be recovered is a sunk cost and is ignored in capital budgeting decisions because it is not an incremental future cash flow.
94.) The practice of income smoothing by creating reserves during good periods and utilizing the same during not so good periods is called
(A) Channel Stuffing
(B) Round Tripping
(C) Cookie Jar Accounting
(D) Big Bath Accounting
Answer – (C)
Explanation – Cookie Jar Accounting involves creating excessive reserves or provisions during periods of strong financial performance and subsequently releasing those reserves during weaker periods. This can be used to smooth reported earnings across accounting periods.
95.) Which of the following statements is/are correct?
1. A startup company is referred to as a Unicorn if valuation of start-up reaches $ 1 Billion
2. The process of starting and building a company from personal finances or from the operating revenues of the new company is called bootstrapping
Select the answer using the code given below:
(A) 1 only
(B) 2 only
(C) Both 1 and 2
(D) Neither 1 nor 2
Answer – (C)
Explanation – A privately held startup that achieves a valuation of US $1 billion or more is commonly referred to as a Unicorn. Bootstrapping refers to establishing and growing a business primarily through the founder's own resources and/or revenues generated by the business, rather than relying heavily on external funding. Therefore, both statements are correct.
96.) With a certain amount of money, a student can buy 10 note books and 15 pens. If the prices of a note book and a pen were reduced by ₹2 and ₹5 respectively, he could buy 12 note books and 20 pens with the same amount of money. How much will the person have to pay if he decides to buy 10 note books and 25 pens at the original price?
(A) ₹600
(B) ₹620
(C) ₹640
(D) ₹650
Answer – (B) ₹620
Explanation – Let the original prices of a notebook and a pen be ₹x and ₹y respectively.
Same amount of money gives:
10x + 15y = 12(x − 2) + 20(y − 5)
Simplifying:
10x + 15y = 12x + 20y − 124
2x + 5y = 124
Required amount for 10 notebooks and 25 pens:
10x + 25y = 5(2x + 5y)
= 5 × 124 = ₹620
Hence, the correct answer is (B) ₹620.
97.) The average weight (in kg) of male students and female students in a classroom is 50 kg and 45 kg respectively. The average weight of the whole class is 47 kg. What is the ratio of the number of male students to female students in the class?
(A) 9 : 10
(B) 3 : 4
(C) 2 : 1
(D) 2 : 3
Answer – (D) 2 : 3
Explanation – Using the method of alligation:
Male average = 50 kg
Female average = 45 kg
Combined average = 47 kg
Therefore,
Male : Female = (47 − 45) : (50 − 47)
= 2 : 3
Hence, the ratio of male students to female students is 2 : 3.
98.) In the pagination of a book, the number of 1’s and 2’s used are 15 each. What is the maximum number of pages possible in the book?
(A) 99
(B) 75
(C) 50
(D) 42
Answer – (D) 42
Explanation – Count the occurrences of digits 1 and 2 in page numbers from 1 onwards.
Digit 1 occurs 14 times up to page 39: 1, 10–19, 21 and 31.
Digit 2 occurs 14 times up to page 39: 2, 12, 20–29 and 32.
Pages 40 and 41 add one more 1, making its count 15. Page 42 adds one more 2, making its count 15.
Thus, at page 42, both digits 1 and 2 have occurred exactly 15 times. Therefore, the maximum possible number of pages is 42.
99.) P and Q are standing on two different straight and parallel tracks facing each other. After some time, they move opposite to each other along their tracks by 15 ft each. What is the approximate distance between them now if the distance between the tracks of P and Q is 10 ft?
(A) 31 ft
(B) 32 ft
(C) 30 ft
(D) 33 ft
Answer – (B) 32 ft
Explanation – Since P and Q move in opposite directions by 15 ft each, their separation along the parallel tracks becomes:
15 + 15 = 30 ft
The perpendicular distance between the tracks is 10 ft.
Using the Pythagorean theorem:
Distance = √(30² + 10²)
= √(900 + 100)
= √1000
≈ 31.62 ft ≈ 32 ft
Hence, the correct answer is (B) 32 ft.
100.) A student attempts all the questions in two question papers A and B. In A, one gets 4 marks for each correct answer and –1 for each wrong answer. In B, one gets 3 marks for each correct answer and there is no negative marking. The student gets same score in both the papers. If the number of questions attempted wrongly by the student in paper A is 10, then which one among the following is the number of questions attempted correctly in paper A?
(A) 45
(B) 47
(C) 49
(D) 50
Answer – (C) 49
Explanation – Let the number of correct answers in Paper A be x. Since 10 answers are wrong and all questions are attempted:
Total questions = x + 10
Score in Paper A = 4x − 10
Assuming the same total number of questions in Paper B, where each correct answer carries 3 marks and there is no negative marking, the possible score must be a multiple of 3.
Therefore:
4x − 10 must be divisible by 3
Checking the options:
(A) x = 45 → 4(45) − 10 = 170, not divisible by 3
(B) x = 47 → 178, not divisible by 3
(C) x = 49 → 186, divisible by 3
(D) x = 50 → 190, not divisible by 3
Therefore, the only possible answer is (C) 49.
101.) Alloy I and Alloy II comprise of metals A, B, C in the ratio 3 : 2 : 1 and 2 : 3 : 2 respectively by their weight. Alloy III is prepared by mixing equal amounts in weight of these alloys. Which of the following statements is/are correct?
1. Alloy III has metal A in highest amount by weight
2. Alloy III has more than one third of metal B in it by weight
Select the answer using the code given below:
(A) 1 only
(B) 2 only
(C) Both 1 and 2
(D) Neither 1 nor 2
Answer – (C)
Explanation – Since equal weights of Alloy I and Alloy II are mixed, take 42 units of each for convenient calculation.
For Alloy I (3 : 2 : 1):
A = 21, B = 14, C = 7
For Alloy II (2 : 3 : 2):
A = 12, B = 18, C = 12
Therefore, in Alloy III:
A = 33, B = 32, C = 19; Total = 84
Thus, A is present in the highest amount, so Statement 1 is correct. Also, B = 32/84 = 8/21 ≈ 38.1%, which is more than one-third. Hence, Statement 2 is also correct.
102.) In a factory, the male workers are paid on every Tuesday of a month, while the female workers are paid on the dates which are multiples of 10. In a certain month, both male and female workers were paid once on the same day. Which one among the following was the first day of the month?
(A) Saturday
(B) Thursday
(C) Tuesday
(D) Wednesday
Answer – (B) Thursday
Explanation – Female workers are paid on the 10th, 20th and 30th. Exactly one of these dates must be a Tuesday.
If the 1st is Thursday, then:
10th → Saturday
20th → Tuesday
30th → Friday
Thus, only the 20th is Tuesday, meaning both groups are paid together exactly once. Hence, the first day of the month was Thursday.
103.) In a circle with centre at O, four diameters are drawn. How many distinct sectors are obtained if the angle of each sector is more than 0° but less than 360°?
(A) 60
(B) 56
(C) 46
(D) 28
Answer – (B) 56
Explanation – Four diameters produce 8 radii from the centre. Any two radii can be selected to form two sectors: a minor sector and the corresponding major sector.
Number of pairs of radii:
= (8 × 7) ÷ 2 = 28
Each pair determines 2 sectors.
Total distinct sectors = 28 × 2 = 56
Hence, the correct answer is (B) 56.
104.) A circle is drawn through the three vertices of an equilateral triangle ABC. Another circle is drawn touching the three sides of the triangle. If each side of the triangle is of 2 unit length, what is the area between the two circles?
(A) π units
(B) 2π units
(C) 3π units
(D) π/2 units
Answer – (A) π units
Explanation – For an equilateral triangle of side a = 2:
Circumradius, R = a/√3 = 2/√3
Inradius, r = a/(2√3) = 1/√3
Area between the two circles:
πR² − πr² = π(R² − r²)
= π(4/3 − 1/3)
= π × 1
= π square units
Hence, the correct answer is (A) π units.
105.) A time device is ticking with 24 decibel of sound. The sound gets reduced by 5% after travelling a distance of 10 metre from the source. What is the maximum distance (in multiple of 10 m) from the device that a person must be present to hear this sound (minimum audible limit is 20 decibel)?
(A) 30 m
(B) 20 m
(C) 40 m
(D) 50 m
Answer – (A) 30 m
Explanation – The sound reduces by 5% after every 10 metres.
Initial sound = 24 dB
After 10 m: 24 × 0.95 = 22.80 dB
After 20 m: 22.80 × 0.95 = 21.66 dB
After 30 m: 21.66 × 0.95 = 20.577 dB
After 40 m: 20.577 × 0.95 = 19.548 dB
Since the minimum audible limit is 20 dB, the sound is still audible at 30 m but falls below 20 dB at 40 m.
Therefore, the maximum distance is 30 m – Option (A).
106.) A cube of 27 cm side is painted green, blue and red on three of its adjacent faces whereas the remaining faces are not painted. The cube is sliced into 27 small cubes of equal sizes. How many of these small cubes will have exactly two colours on its two adjacent faces?
(A) 3
(B) 4
(C) 5
(D) 6
Answer – (D) 6
Explanation – The cube is divided into 27 = 3 × 3 × 3 smaller cubes. The three painted faces meet pairwise along 3 painted edges. Along each such edge, 3 small cubes lie, but the common corner cube has all three colours and is therefore excluded.
Thus, on each painted edge, 2 cubes have exactly two colours.
Number of such cubes = 3 × 2 = 6
107.) A is older than B, but C is not younger than D. If D is older than B, then which of the following is/are correct?
1. A is the oldest of all
2. B is the youngest of all
Select the answer using the code given below:
(A) 1 only
(B) 2 only
(C) Both 1 and 2
(D) Neither 1 nor 2
Answer – (B)
Explanation – From the statements:
A > B
C ≥ D
D > B
Therefore, both C and D are older than B, and A is also older than B. Hence, B is definitely the youngest.
However, we cannot determine whether A is older than C and D. Therefore, A cannot definitely be called the oldest. Only Statement 2 is correct.
108.) A and B are either of same age or B is younger than A. C and D are of same age. E is older than F but younger than B. If D is younger than B, then which of the following is/are correct?
1. No one is older than A
2. D is the youngest of all
Select the answer using the code given below:
(A) 1 only
(B) 2 only
(C) Both 1 and 2
(D) Neither 1 nor 2
Answer – (A)
Explanation – From the information:
A ≥ B > E > F
and
B > D = C
Since A is at least as old as B and everyone else is younger than B, no one can be older than A. Thus, Statement 1 is correct.
However, D is not necessarily the youngest because the relationship between D and F is not given. F may be younger than D. Therefore, Statement 2 is not definitely correct.
109.) A container contains a mixture consisting of three chemicals A, B and C in the ratio 3 : 4 : 5 by their volume. 10 litre of the mixture is taken out. Then 6 litre of A and 4 litre of B are added to the mixture. If the amounts of A and B are same now, then what was the total amount of the original mixture in litre?
(A) 40
(B) 36
(C) 34
(D) 32
Answer – (C) 34
Explanation – Let the original quantity of mixture be x litres.
Original amounts:
A = 3x/12 = x/4
B = 4x/12 = x/3
When 10 litres of mixture is removed, A and B are removed in the same 3 : 4 : 5 ratio.
A removed = 10 × 3/12 = 2.5 litres
B removed = 10 × 4/12 = 10/3 litres
After adding 6 litres of A and 4 litres of B:
A = x/4 − 2.5 + 6 = x/4 + 3.5
B = x/3 − 10/3 + 4 = x/3 + 2/3
Since A and B are now equal:
x/4 + 3.5 = x/3 + 2/3
Multiplying by 12:
3x + 42 = 4x + 8
Therefore,
x = 34 litres
Hence, the original mixture contained 34 litres.
110.) If each side of an equilateral triangle is doubled, then the percentage increase of the area is
(A) 200
(B) 300
(C) 400
(D) 100
Answer – (B) 300
Explanation – The area of an equilateral triangle is proportional to the square of its side.
If the side is doubled:
New Area / Original Area = (2a)²/a² = 4
Thus, the new area becomes 400% of the original area.
Percentage increase = 400% − 100% = 300%
Hence, the correct answer is (B) 300.
111.) Which one among the following types of Registers is used for storing operands?
(A) Instruction Register
(B) Memory Address Register
(C) Memory Buffer Register
(D) Memory Data Register
Answer – (C)
Explanation – The Memory Buffer Register (MBR) temporarily holds data or operands being transferred to or from the main memory. Thus, an operand fetched from memory may be held in the MBR before being processed by the CPU. The Memory Address Register (MAR), in contrast, stores the address of the memory location to be accessed.
112.) Which one of the following types of computer networks is NOT classified on the basis of geographical area?
(A) LAN
(B) WAN
(C) MAN
(D) VAN
Answer – (D)
Explanation – Networks classified according to geographical coverage include LAN (Local Area Network), MAN (Metropolitan Area Network), and WAN (Wide Area Network). VAN is not part of this standard geographical classification. Hence, (D) VAN is the correct answer.
113.) Which one among the following refers to the physical arrangement of the computers connected with each other in a network?
(A) Topology
(B) Protocol
(C) Media
(D) Software
Answer – (A)
Explanation – Network topology refers to the physical or logical arrangement of computers, nodes and communication links in a network. Common examples include star, bus, ring, mesh and tree topology. A protocol, on the other hand, specifies the rules governing communication between devices.
114.) Which one among the following file formats is used to represent the properties such as pitch and volume of the sound produced by the electronic musical components?
(A) WAV
(B) MPEG
(C) MIDI
(D) WMA
Answer – (C)
Explanation – MIDI (Musical Instrument Digital Interface) represents musical performance information such as notes, pitch, duration, timing and volume/velocity, rather than storing the actual recorded sound waveform. WAV and WMA are audio formats, while MPEG is a multimedia compression standard.
115.) Which one of the following is NOT an example of real-time operating system?
(A) MTOS
(B) VM-386
(C) Lynx
(D) RTX
Answer – (B)
Explanation – MTOS, Lynx/LynxOS and RTX are associated with real-time operating systems, which are designed to respond to events within specified time constraints. VM-386 is not classified as a real-time operating system. Therefore, (B) VM-386 is the correct answer.
116.) In which one among the following types of operating systems, are the jobs processed only in the order in which they are placed and not as per their priority?
(A) Batch
(B) Multiuser
(C) Multitasking
(D) Real-Time
Answer – (A)
Explanation – In a Batch Operating System, similar jobs are collected into batches and processed sequentially, generally in the order in which they are submitted or placed in the queue. There is little or no direct interaction between the user and the system while the jobs are being executed. Hence, (A) Batch is the correct answer.
117.) In a flowchart, a connector is represented as a
(A) Rectangle
(B) Rhombus
(C) Parallelogram
(D) Circle
Answer – (D)
Explanation – In a flowchart, an on-page connector is represented by a small circle and is used to connect separated portions of the flowchart on the same page. A rectangle represents a process, a rhombus/diamond represents a decision, and a parallelogram represents input/output.
118.) Which of the following with reference to Frequency Division Multiplexing (FDM) is/are correct?
1. All the signals in the physical channel travel simultaneously
2. Physical channel is split into a number of logical channels
3. Digital signals, if using FDM must not be converted to analog form
Select the answer using the code given below:
(A) 1, 2 and 3
(B) 2 only
(C) 1 and 2 only
(D) 1 and 3 only
Answer – (C)
Explanation – In Frequency Division Multiplexing (FDM), the available bandwidth of a physical communication channel is divided into several non-overlapping frequency bands or logical channels. Multiple signals can therefore be transmitted simultaneously over the same physical medium.
Statement 3 is incorrect because FDM is fundamentally an analog multiplexing technique; digital signals generally need to be modulated onto analog carrier frequencies before FDM transmission. Hence, Statements 1 and 2 only are correct.
119.) Which of the following statements with reference to optical fibres are correct?
1. Each fibre can carry many independent channels
2. Data carried by optical fibres is/are affected by electromagnetic interference
3. Optical fibres are lightweight and are not corroded
4. Data carried by optical fibres have lower attenuation
Select the answer using the code given below:
(A) 1, 2 and 3
(B) 1, 3 and 4
(C) 2 and 3 only
(D) 2 and 4
Answer – (B)
Explanation – Optical fibre provides high bandwidth, allowing multiple independent communication channels to be carried through a fibre. It is lightweight, resistant to corrosion and generally has low signal attenuation, enabling transmission over long distances.
Statement 2 is incorrect because optical fibre transmits information using light rather than electrical signals and is therefore immune to electromagnetic interference. Hence, Statements 1, 3 and 4 are correct.
120.) Which one of the following is used to perform AND, OR, NOT, etc. operations in a digital computer?
(A) Control Unit
(B) Memory Unit
(C) Arithmetic-Logic Unit
(D) I/O Unit
Answer – (C)
Explanation – The Arithmetic-Logic Unit (ALU) is the part of the CPU responsible for performing arithmetic calculations and logical operations. Logical operations include AND, OR, NOT, XOR and comparison operations. Therefore, (C) Arithmetic-Logic Unit is the correct answer.
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