PPSC Assistant Director Accounts Past Paper 2023 Edition Answers

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PPSC Assistant Director Accounts Past Paper 2023 Edition Answers

This is the PPSC assistant director accounts past papers 2023 edition with 100% correct answers:

Q1: Capital Structure is an optimal mix of which one of the following options:

کیپٹل سٹرکچر ایک بہترین مرکب ہے جس میں سے مندرجہ ذیل اختیارات میں سے ایک

1. sales and product
2. debt and equity
3. current assets and fixed assets
4. none

Q2: A buyer’s perception of value is considered a trade-off between

1. Product value and psychic cost
2. Total customer value and total customer cost
3. Image value & monetary cost
4. Service value and monetary cost

Q3: Which one of the following is not a neighboring country of Pakistan?

مندرجہ ذیل میں سے کون سا پاکستان کا پڑوسی ملک نہیں ہے؟

1. Iran
2. China
3. Afghanistan
4. India
5. Syria

Q4: Which city was considered as Pearl of Gandhara Civilization??

کس شہر کو گندھارا تہذیب کا موتی سمجھا جاتا تھا؟

1. Rawalpindi
2. Taxila
3. Peshawar
4. Quetta
5. Attock

Q5: A joint venture account is a:

درست سپیلنگ پربتائیں

1. nominal account
2. personal account
3. real account
4. dummy account

Q6: International Women’s day celebrate on which date on 2021?

خواتین کا عالمی دن 2021 کو کس تاریخ کو منایا جائے گا؟

1. 8th Nov
2. 8th March
3. 25th Feb
4. None

Q7: The sum of the first 5 prime numbers is:

1. 11
2. 28
3. 38
4. none

Q8: He said to her, “What a cold day”To convert this into indirect speech

1. He exclaimed that it was a very cold day.
2. He told her that it was a cold day.
3. He exclaimed that it was a cold day.
4. He exclaimed sorrowfully that it was a cold day.

Q9: Why US entered in world war II

امریکہ دوسری جنگ عظیم میں کیوں شامل ہوا؟

1. due to Germany attack on polnad
2. Due to pearl harbour attack by Japan
3. Due to Russia
4. None

Q10: All India Muslim League observed the “Direct Action Day” on which date?

آل انڈیا مسلم لیگ نے “ڈائریکٹ ایکشن ڈے” کس تاریخ کو منایا؟

1. August 6, 1946
2. 3rd February, 1928
3. August 16, 1946
4. None of these

Q11: Which surah is the preface of the Holy Quran?

قرآن پاک کا دیباچہ کون سی سورت ہے؟

1. Surah Al-Baqarah
2. Surah Al-Fatiha
3. Surah Al-Yaseen
4. All of these

Q12: The standard deviation is the ______ of the variance.

معیاری انحراف فرق کا ______ ہے۔

1. Square
2. Square root
3. Cube
4. Cube root

Q13: Objects like glass through which things can be seen clearly are called:

شیشے جیسی چیزیں جن کے ذریعے چیزیں واضح طور پر دیکھی جا سکتی ہیں کیا کہلاتی ہیں

1. Miscible objects
2. transparent objects
3. translucent objects
4. opaque objects

Q14: Which of the following gases is the most harmful to the ozone layer

مندرجہ ذیل میں سے کون سی گیس اوزون کی تہہ کے لیے سب سے زیادہ نقصان دہ ہے؟

1. CO2
2. Chlorofluorocarbon
3. Nitrogen oxide
4. Sulphur dioxide

Q15: He said “Be quiet and listen to my words”

1. He asked to be quiet and listen to his words.
2. He urged them to be quiet and listen to his words.
3. He said to them be quiet and listen to his words.
4. He told to listen to his words and be quiet.

Q16: Shola-e-toor written by?

شولا تو کس نے لکھا؟

1. Jigar Moradabadi
2. Josh Malehabadi
3. Abdul Halim Sharar
4. None

Q17: An organizational structure in which more than one type of departmentalization is employed is called:

1. mixed departmentalization
2. process departmentalization
3. matrix form
4. centralization

Q18: Rishaneh Zafar is a founder of:

رشینہ ظفر اس کی بانی ہیں

1. Citizen foundation
2. Alkhidmat foundation
3. Kashf foundation
4. None

Q19: The two internal elements of SWOT analysis are:

1. weaknesses and threats
2. opportunities and threats
3. strength and weaknesses
4. strengths and threats

Q20: Which of the following statement are incorrect? services are intangible, services are perishable, services can be co-produced with customers, services are invarible

1. services are intangible
2. services are perishable
3. services can be co-produced with customers
4. services are invarible

Q21: Preference shareholders are ________ of the company

1. creditors
2. owners
3. customers
4. borrowers

Q22: The sum of deviation taken from means is:

1. zero
2. one
3. two
4. three

Q23: Audit evidence is considered sufficient when:

آڈٹ شواہد کو کافی سمجھا جاتا ہے جب

1. there is enough of it to afford a reasonable basis for an opinion on financial statements
2. it has been obtained by random selection
3. it is competent
4. it has the qualities of being relevant objective and free from known bias

Q24: Cap it all means:

1. to cover everything
2. to seize
3. to finish
4. to occur

Q25: World Wide Web is a:

ورلڈ وائڈ ویب ایک ۔۔۔ ہے

1. World Wide connection for computer
2. Another name for internet
3. A collection of worldwide information
4. A collection of linked information residing on computer connected by the internet

Q26: Which of these options, apart from cash are instruments to distribute profits to shareholders?

1. stock purchases
2. bonus shares
3. stock spilt
4. all of these

Q27: _____ is the subject matter of macroeconomics?

1. factory pricing
2. growth theory
3. individual incomes
4. market structure

Q28: Government-run by officials is called:

1. democracy
2. gerontocracy
3. bureaucracy
4. kakistocracy

Q29: The basic factors of production are land, labor, capital, and:

پیداوار کے بنیادی عوامل زمینی لیبر کیپٹل اور ____ کیا ہیں؟

1. enterprise
2. investment
3. machinery
4. resources

Q30: Which keyword is used to find the number of values in a column?

کلیدی لفظ کالم میں قدروں کی تعداد معلوم کرنے کے لیے استعمال ہوتا ہے؟

1. total
2. count
3. add
4. sum

Q31: Which of the following is a measure to reduce inequality of income?

آمدنی کی عدم مساوات کو کم کرنے کے لیے درج ذیل میں سے کون سا اقدام ہے۔

1. social securities
2. promotion of industries
3. granting of credit to poor on concessional rate
4. none of these

Q32: He aimed ______ the flying bird.

1. at
2. by
3. of
4. with

Q33: Selling expenses included in:

1. material cost
2. labour cost
3. advertising cost
4. factory cost

Q34: Debt is a part of:

1. working capital
2. financial equity
3. capital structure
4. none of these

Q35: The types of goods that are tangible in nature and that can be consumed in few uses are classified as:

اشیا کی وہ اقسام جو فطرت میں ٹھوس ہیں اور جنہیں چند استعمال میں استعمال کیا جا سکتا ہے ان کی درجہ بندی درج ذیل ہے

1. durable goods
2. non-durable goods
3. services
4. augmented goods

Q36: The price elasticity of demand that _______ is called inelastic.

مانگ کی قیمت کی لچک جسے ______ غیر لچکدار کہا جاتا ہے۔

1. more than 1
2. less than 1
3. equal to 1
4. none of these

Q37: The doctrine of impossibility of performance, rendering, a contract void, is based on:

1. a commercial impossibility
2. a supervening impossibility
3. just and reasonable ground
4. an unjust enrichment

Q38: Which of the following can be distributed among the shareholders?

مندرجہ ذیل میں سے کون سا حصہ داروں میں تقسیم کیا جا سکتا ہے؟

1. capital reserve
2. general reserve
3. revaluation reserve
4. none of these

Q39: Strategy s developed by the visionary chief executive in ________ mode of strategic management

حکمت عملی کو سٹریٹجک مینجمنٹ کے کس موڈ میں ویژنری چیف ایگزیکٹو نے تیار کیا تھا؟

1. planning mode
2. adaptive mode
3. strategic mode
4. entrepreneurial mode

Q40: Petty cash is a part of:

چھوٹی نقد رقم کا ایک حصہ ہے

1. Cash book
2. Cash receipt
3. Expense book
4. Expenditure book

Q41: Which is not a characteristic of a service?

کون سی خدمت کی خصوصیت نہیں ہے؟

1. variability
2. intangibility
3. inseparability
4. none of these

Q42: Diversification as a tool for reducing risk by:

خطرے کو کم کرنے کے ایک آلے کے طور پر تنوع

1. Holding more assets is always better than holding fewer
2. interesting in more than one asset
3. Portfolio in more than one asset
4. None

Q43: When government revenue exceeds government expenditure, it is known as _________ budget

جب حکومت کی آمدنی زیادہ ہو جائے تو اسے حکومتی اخراجات کہا جاتا ہے۔

1. Surplus
2. Zero
3. Balanced Deficit

Q44: Which of the following is an example of nonverbal communication? An online blog where employees in different cities can share ideas,

مندرجہ ذیل میں سے کون سا غیر زبانی مواصلات کی ایک مثال ہے؟ ایک آن لائن بلاگ جہاں مختلف شہروں میں ملازمین خیالات کا تبادلہ کر سکتے ہیں،

1. An online blog where employees in different cities can share ideas
2. A company logo designed to project the organization’s image
3. An email message reminding employees of an upcoming staff meeting
4. A phone call from an attorney to a client

Q45: Consider the following statements relating to the World Trade Organization (WTO):

عالمی تجارتی تنظیموں سے متعلق درج ذیل بیانات پر غور کریں۔

1. The WTO deals with the global rules of trade between nations
2. The goal of the WTO is to help producers of good and services exporters and importers to conduct their business
3. The WHTO which is a successor boy of the General Agreement on Tariffs and Trade
4. came into being following the Uruguay Round of Negotiations
5. All

Q46: Banks realize dividends and interest on behalf of customer is included in:

بینکوں کو منافع کا احساس ہوتا ہے اور گاہک کی جانب سے سود شامل ہوتا ہے۔

1. beneficiary
2. agency
3. nominee
4. none of these

Q47: What is the primary activity of a commercial bank?

تجارتی بینک کی بنیادی سرگرمی کیا ہے؟

1. Maintaining deposit accounts including current accounts
2. issuing and paying cheques
3. collecting cheques for the bank’s customers
4. all of these

Q48: When Mushtaq Ahmad Khan died:

جب مشتاق احمد خان کا انتقال ہوا

1. 2012
2. 2014
3. 2016
4. 2019

Q49: An advertisement that conceals organization’s identify:

ایک اشتہار جو تنظیم کی شناخت کو چھپاتا ہے

1. Display advertising
2. blind advertising
3. native advertising
4. none of these

Q50: Each element having equal chances of selection is called:

انتخاب کے مساوی امکانات رکھنے والے ہر عنصر کو کہا جاتا ہے

1. probability
2. non-probability
3. stratified sampling
4. quota sampling

Q51: Investment decision-making traditionally consists of two steps____________.

سرمایہ کاری کا فیصلہ کرنا روایتی طور پر دو مراحل پر مشتمل ہوتا ہے

1. security analysis and portfolio management
2. investment banking and security analysis.
3. risk and expected return.
4. buying and selling.

Q52: Which body prepare and publish audit standard?

کون سا ادارہ آڈٹ کا معیار تیار اور شائع کرتا ہے؟

1. interbational auditing and assurance standards board
2. international federation of accountants
3. generally accepted auditing standards. none

Q53: In response to market expectations, the credit period has been increased from 45 days to 60 days. this would result in a :

مارکیٹ کی توقعات کے جواب میں، کریڈٹ کی مدت 45 دن سے بڑھا کر 60 دن کر دی گئی ہے۔ اس کا نتیجہ ہوگا

1. decrease in sales
2. decrease in debtors
3. increase in bad debts
4. Increase in Average Collection Period.

Q54: Bonus shares are issued out of:

بونس شیئرز جاری کیے جاتے ہیں۔

1. capital reserve
2. free reserve
3. share premium
4. none

Q55: Which one renders high profitability?

کون سا زیادہ منافع بخشتا ہے؟

1. asset
2. balance sheet
3. inventory
4. equity

Q56: According to the capital–asset pricing model (CAPM), a security’s expected (required) return is equal to the risk free rate plus a premium:

کیپیٹل ایسٹ پرائسنگ ماڈل کے مطابق، سیکیورٹی کی متوقع (مطلوبہ) واپسی خطرے سے پاک شرح کے علاوہ پریمیم کے برابر ہے

1. equal to the security’s beta
2. based on the unsystematic risk of the security
3. based on the total risk of the security

Q57: Auditing refers to:

آڈیٹنگ کی تعریف اس طرح کی گئی ہے۔

1. reporting the financial information
2. examination of financial information
3. preparation of financial statement
4. maintaining the ledger accounts

Q58: Human Resource Management deals with:

ہیومن ریسورس مینجمنٹ اس کے ساتھ معاملات کرتا ہے:

1. insurance matter
2. staff function
3. accounting function
4. none of these

Q59: The part of equity having a certain return is called

ایکویٹی کا وہ حصہ جس میں ایک خاص واپسی ہوتی ہے کہلاتا ہے۔

1. common stock
2. preferred stock
3. growth stock
4. none

Q60: Change in government policy within the context of tax:

ٹیکس کے تناظر میں حکومتی پالیسی میں تبدیلی

1. tax policy
2. fiscal policy
3. monetary policy
4. regulatory policy

Q61: Research is conducted when a researcher needs a solution to a problem.

تحقیق اس وقت کی جاتی ہے جب کسی محقق کو کسی مسئلے کے حل کی ضرورت ہو۔

1. scientific research
2. applied search
3. descriptive research
4. basic research

Q62: Characteristic of the job is also known as:

کام کی خصوصیت کے طور پر بھی جانا جاتا ہے

1. job analysis
2. job rating
3. job description
4. job evaluation

Q63: Unsystematic risk is also known as:

غیر منظم خطرے کو بھی کہا جاتا ہے

1. unavoidable risk
2. random risk
3. specific risk
4. none

Q64: Supervisor wage is a part of:

سپروائزر کی اجرت کا ایک حصہ ہے

1. conversion cost
2. operating cost
3. variable cost
4. none

Q65: An expenditure which occurs non-repeatedly and regularly is known as:

ایک ایسا خرچ جو بار بار اور باقاعدگی سے ہوتا ہے اسے کہا جاتا ہے

1. capital expenditure
2. revenue expenditure
3. deferred revenue expenditure
4. none of these

Q66: Debtors have the least profit share due to the:

قرض دہندگان کے پاس کم سے کم منافع کا حصہ ہے جس کی وجہ سے

1. Not participating in operational risk
2. Payment to trafe payables
3. Current ratio and Quick. ration
4. None of these

Q67: The concept of consumer surplus was developed by:

صارف سرپلس کا تصور تیار کیا گیا تھا

1. Marshal
2. Gotham
3. Benethan
4. None

Q68: The difference between the desired service and the level of service considered adequate is known as:

مطلوبہ خدمت اور مناسب سمجھی جانے والی خدمت کی سطح کے درمیان فرق کو کہا جاتا ہے

1. service quality
2. service failures
3. tolerance zone
4. service recovery

Q69: Which system of selling goods directly to customers through a network of self-employed people.

1. Multilevel marketing
2. whole sale marketing
3. vertical marketing
4. none

Q70: An exceptional demand curve is one that slopes:

1. upward to the left
2. downward to the right
3. upward to the right
4. horizontally

Q71: Authorized share capital is also known as:

مجاز حصص کیپٹل کو بھی کہا جاتا ہے

1. registered capital
2. issued capital
3. paid up capital
4. none

Q72: Net loss occurs when:

خالص نقصان اس وقت ہوتا ہے جب

1. expenses are greater than income
2. expenses are less than income
3. liabilities are greater than income
4. none

Q73: The assets that can be converted into each within a short period (i.e. 1 year or less ) are known as:

وہ اثاثے جو ایک مختصر مدت میں ہر ایک میں تبدیل کیے جاسکتے ہیں (یعنی 1 سال یا اس سے کم) کے طور پر جانا جاتا ہے

1. current assets
2. fixed assets
3. intangible assets
4. investments

Q74: Liquid Ratio is equal to liquid assets divided by ___________.

مائع کا تناسب مائع اثاثوں کے برابر ہے جس کو ___________ سے تقسیم کیا گیا ہے۔

1. current liabilities
2. total liabilities
3. contingent liabilities
4. none

Q75: Synonym of Hollowed

1. Decayed
2. Sacred
3. Historical
4. Ancient

Q76: Where COP26 will take place between 9 and 20 November 2020

1. Stockholm
2. Rome
3. Glasgow
4. None

Q77: Liabilities are which of the following:

1. resources
2. obligations
3. future benefits
4. expenses

Q78: Good returned by the customer should be debited to which of the following accounts:

گاہک کی طرف سے لوٹائی گئی اچھی رقم کو درج ذیل میں سے کن اکاؤنٹس میں ڈیبٹ کیا جانا چاہیے

1. sales income account
2. sales account
3. return inwaard account
4. expenses accunt

Q79: At the time of the retirement of a partner, the existing partner decided to value of Stock from Rs. 10, 000 to Rs.12,500, Building from Rs.50,000 to Rs.52,500, Sundry creditors from Rs.12,000 to Rs.13,000 and also agreed to take on record unrecorded liability of Rs.2000. What is the profit or loss on revaluation of Assets and liabilities?

1. rs. 2000 profit
2. rs. 2000 loss
3. rs. 3500 profit
4. rs. 3500 loss

Q80: If principle = Rs 1,00,000, rate of interest = 10% compounded half yearly. find the amount after one year.

1. Rs. 110024
2. Rs. 110250
3. Rs. 100400
4. Rs. 110850

Q81: Bringing all parties to an agreement is termed as:

1. joinder
2. consensus
3. contract
4. none of these

Q82: Verification refers to:

تصدیق سے مراد

1. confirming ownership
2. valuation and possession
3. actual existence
4. all of these

Q83: If the current ratio is 2:1 and working capital is Rs 60,000 what is the value of current assets?

1. Rs. 60000
2. Rs. 100000
3. Rs. 120000
4. Rs. 180000

Q84: The average of the data is also known as:

1. harmonic mean
2. arithmetic mean
3. geometric mean
4. sample mean

Q85: The form of business having unlimited liabilities

کاروبار کی شکل جس میں لامحدود واجبات ہیں۔

1. general partnership
2. limited partnership
3. limited liability partnership
4. particular partnership

Q86: Which of the following is a method that is commonly used in qualitative research?

درج ذیل میں سے کون سی کوالٹیٹو طریقہ تحقیق ہے؟

1. self-completion questionnaires
2. surveys
3. ethnography
4. structured observation

Q87: The first and foremost function of management is:

انتظام کا پہلا اور سب سے اہم کام یہ ہے

1. planning
2. organizing
3. controlling
4. coordination

Q88: _______ refers to the risk inherent to the entire market r market segment.

1. Financial risk
2. Purchasing power
3. Systematic risk
4. Interest free risk

Q89: Floating assets are valued at:

تیرتے اثاثوں کی قدر کی جاتی ہے۔

1. Cost
2. Market price
3. Cost or market price whichever is lower
4. Cost less depreciation ·

Q90: At breakeven point:

1. total expenses = total revenue
2. total expenses > total revenue
3. total expenses < total revenue
4. none

Q91: Who is known as the father of computer?

کمپیوٹر کا بانی کس کو کہا جاتا ہے؟

1. Barbara Liskov
2. Tim Berners-Lee
3. Charles Babbage
4. John von Neumann

Q92: Which shortcut key inserts a new slide in current presentation?

کون سی شارٹ کٹ کلید موجودہ پریزنٹیشن میں نئی سلائیڈ داخل کرتی ہے؟

1. Ctrl+N
2. Ctrl+M
3. Ctrl+S
4. None of above

Q93: One Gigabyte is equal to _____?

ایک گیگا بائٹ کے برابر ہے؟

1. 1024 bits
2. 1032 megabytes
3. 1024 kilobytes
4. 1024 megabytes

Q94: When the Partition of Bengal took place?

بنگال کی تقسیم کب ہوئی؟

1. 1905
2. 1906
3. 1907
4. 1908

Q95: In the year _______ Pakistan became an Islamic Republic?

پاکستان کس سال اسلامی جمہوری ملک بنا؟

1. 1954
2. 1956
3. 1955
4. 1952

Q96: World Bank is also known as ____?

ورلڈ بینک کو ____ کے نام سے بھی جانا جاتا ہے؟

1. International Bank for Development
2. International Bank for Reconstruction and Development
3. International Bank for Design and Development
4. International Bank for infrastructure ans Development

Q97: Which is the most common measure of central tendency?

مرکزی رجحان کا سب سے عام پیمانہ کون سا ہے؟

1. Mean
2. Median
3. Mode
4. Range

Q98: دیوار کیا گری مرے خستہ مکان کی لوگوں نے میرے صحن میں رستے بنا لیے۔ یہ شعر کس کا ہے؟

1. غالب
2. سبط علی صبا
3. فیض احمد فیض
4. ان میں سے کوئی نہیں

Q99: “The Wealth of Nation” was written by?

“دی ویلتھ آف نیشن” کس نے لکھا تھا؟

1. Adam Smith
2. William Robins
3. Ravid Recardo
4. None

Also Read: PPSC Food Grains Inspector Past Paper 2011 Edition Answers

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