1. Which of the following is a feature of
Computerised Accounting System (CAS)?
A)
Complexity
B) Transparency
C) Slowness
D) Manual processing
Answer: B) Transparency
2. Which is NOT a component of CAS?
A)
Procedure
B) Hardware
C) Furniture
D) Software
Answer: C) Furniture
3. In accounting, grouping of accounts is based on:
A) Cost
B) Accounting Equation
C) Revenue
D) Stock
Answer: B) Accounting Equation
4. Codification using alphabets or abbreviations is
called:
A)
Sequential Code
B) Block Code
C) Mnemonic Code
D) Logical Code
Answer: C) Mnemonic Code
5. Which of the following ensures data security by
encrypting it?
A)
Password
B) Data Vault
C) Audit Trail
D) Firewall
Answer: B) Data Vault
6. Which is NOT a merit of CAS?
A) Saves
time and money
B) Confidentiality maintained
C) Risk-free
D) Transparency
Answer: C) Risk-free
7. Which sub-system deals with managing
receivables?
A) Cash
sub-system
B) Sales sub-system
C) Payroll sub-system
D) Purchase sub-system
Answer: B) Sales sub-system
8. Which software is a spreadsheet application?
A)
LibreOffice Writer
B) LibreOffice Calc
C) LibreOffice Impress
D) GNUKhata
Answer: B) LibreOffice Calc
9. The horizontal lines in a spreadsheet are:
A)
Columns
B) Rows
C) Cells
D) Grids
Answer: B) Rows
10. The intersection of a row and column is called:
A) Grid
B) Block
C) Cell
D) Matrix
Answer: C) Cell
11. A range in a spreadsheet is specified using:
A)
Semicolon (;)
B) Colon (:)
C) Comma (,)
D) Hyphen (-)
Answer: B) Colon (:)
12. Naming a range can be done from:
A) Edit
menu
B) Insert > Names > Define
C) Tools menu
D) Format menu
Answer: B) Insert > Names > Define
13. Which symbol is used for absolute cell
reference?
A) &
B) *
C) $
D) #
Answer: C) $
14. Which operator is used for multiplication in
spreadsheet formulas?
A) *
B) /
C) +
D) -
Answer: A) *
15. Which function gives the current system date?
A) NOW()
B) DATE()
C) TODAY()
D) TIME()
Answer: C) TODAY()
16. COUNT function counts:
A) Cells
with text
B) Empty cells
C) Cells with numbers
D) All cells
Answer: C) Cells with numbers
17. To count all non-empty cells, we use:
A) COUNT
B) COUNTA
C) COUNTBLANK
D) COUNTIF
Answer: B) COUNTA
18. Which function checks multiple conditions?
A) OR
B) IF
C) AND
D) SUM
Answer: C) AND
19. What is the syntax of the SUM function?
A)
=SUM(Number1,Number2,...)
B) SUM= (Number1,Number2,...)
C) =ADD(Number1,Number2,...)
D) SUM(Number1,Number2,...)
Answer: A) =SUM(Number1,Number2,...)
20. Which function rounds a number upward?
A) ROUND
B) ROUNDDOWN
C) ROUNDUP
D) SUM
Answer: C) ROUNDUP
21. Which function combines text from different
cells?
A) TEXT
B) CONCATENATE
C) LOOKUP
D) SUMIF
Answer: B) CONCATENATE
22. VLOOKUP stands for:
A)
Vertical Lookup
B) Variable Lookup
C) Virtual Lookup
D) Valid Lookup
Answer: A) Vertical Lookup
23. Which function calculates accrued interest?
A)
ACCRINT
B) PMT
C) RATE
D) NPV
Answer: A) ACCRINT
24. Which function is used to calculate monthly
instalments?
A) PV
B) PMT
C) NPV
D) FV
Answer: B) PMT
25. NPV stands for:
A) Net
Price Value
B) Net Present Value
C) New Present Value
D) Next Price Value
Answer: B) Net Present Value
26. Which feature restricts invalid data entry?
A)
Conditional Formatting
B) Data Validation
C) Data Audit
D) Password
Answer: B) Data Validation
27. Which feature highlights data based on specific
conditions?
A) Data
Entry
B) Data Validation
C) Conditional Formatting
D) Pivot Table
Answer: C) Conditional Formatting
28. Which is NOT a type of Data Table?
A) One
Variable
B) Two Variable
C) Three Variable
D) None of these
Answer: C) Three Variable
29. Pivot table is used for:
A) Text
editing
B) Analyzing data
C) Drawing charts
D) Creating databases
Answer: B) Analyzing data
30. Which error occurs when a number is divided by
zero?
A) #NAME?
B) #REF!
C) #DIV/0!
D) #VALUE!
Answer: C) #DIV/0!
31. Gross Pay formula is:
A)
Earnings – Deductions
B) BP + DA + HRA + TA + Other Allowances
C) Only Basic Pay
D) None
Answer: B) BP + DA + HRA + TA + Other Allowances
32. SLN function is used to calculate:
A)
Interest
B) Depreciation (Straight Line Method)
C) Profit
D) Net Pay
Answer: B) Depreciation (Straight Line Method)
33. DB function is related to:
A)
Straight Line Method
B) Reducing Balance Method
C) Summation
D) Addition
Answer: B) Reducing Balance Method
34. Loan repayment schedules are prepared using:
A) SUMIF
B) PMT
C) VLOOKUP
D) ROUNDUP
Answer: B) PMT
35. Pie charts are useful to show:
A) Trends
B) Comparisons
C) Percentages
D) Time Series
Answer: C) Percentages
36. GNUKhata is developed by:
A)
Microsoft
B) Digital Freedom Foundation
C) Google
D) Libre Foundation
Answer: B) Digital Freedom Foundation
37. GNUKhata is based on:
A) Single
entry
B) Double entry
C) Triple entry
D) None
Answer: B) Double entry
38. Which group does NOT relate to Balance Sheet?
A) Fixed
Assets
B) Investments
C) Current Liability
D) Indirect Expenses
Answer: D) Indirect Expenses
39. Opening stock is entered using:
A) Sales
voucher
B) Purchase voucher
C) Journal voucher
D) Receipt voucher
Answer: C) Journal voucher
40. Which shortcut is used for Receipts voucher in
GNUKhata?
A) F5
B) F4
C) F6
D) F7
Answer: B) F4
41. In GNUKhata, which menu option is used for
Ledger Creation?
A)
Voucher
B) Report
C) Master
D) Administration
Answer: C) Master
42. To prepare Bank Reconciliation Statement, the
option is:
A)
Voucher
B) Report
C) Master
D) Administration
Answer: C) Master
43. Reports in GNUKhata include:
A)
Invoice
B) Ledger, Trial Balance
C) Receipts
D) Payments
Answer: B) Ledger, Trial Balance
44. Database is an:
A)
Unorganised collection of data
B) Organised collection of data
C) Random storage
D) Manual entry
Answer: B) Organised collection of data
45. Relational database stores data in:
A) Single
table
B) Multiple tables
C) Rows only
D) Columns only
Answer: B) Multiple tables
46. Which field uniquely identifies a record?
A) Entity
B) Attribute
C) Primary Key
D) Form
Answer: C) Primary Key
47. Which is NOT a field type?
A) Number
B) Text
C) Chart
D) Date/Time
Answer: C) Chart
48. Query in LibreOffice Base is used for:
A)
Storing Data
B) Manipulating Data
C) Drawing Charts
D) Inserting Graphs
Answer: B) Manipulating Data
49. Forms in LibreOffice Base are mainly used for:
A) Input,
Retrieve, Update Data
B) Analyzing Data
C) Graphical Representation
D) Mathematical Calculation
Answer: A) Input, Retrieve, Update Data
50. Which report type changes over time?
A) Static
report
B) Dynamic report
C) Manual report
D) Automatic report
Answer: B) Dynamic report
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