UPHESC 2025

#1. Five stages of consumers buying decision making process does not include

Problem recognition

Social factors

Evaluation of alternatives

Purchase decision

#2. In ‘IDIC’ CRM model ‘D’ stands for

Directing

Diverting

Differentiating

Defining

#3. The first component of the tri-component model of attitude is

Conative

Affective

Creative

Cognitive

#4. Which of the following is not an agricultural input ?

Tractor

Seed

Pesticide

None of the above

#5. As per the Service Quality Model, which of the following is not a determinant of service quality ?

Tangibles

Empathy

Conformance quality

Responsiveness

#6. The factor not affecting product mix are

Marketing

Production

Financial

Shareholders

#7. Advertising objectives does not include

Informing consumers

Changing attitudes

Developing awareness

Making entertainment

#8. Which of the following is not the function of channels of distribution ?

Managing production

Managing finances

Promotional activities

Pricing

#9. Which of the following is not a Right of Surety ?

Right of subrogation

Right to revoke

Right to claim set off

Right to claim indemnity

#10. Which of the following is not a qualification of holder in due-course ?

He must be a holder

He must be a holder without consideration

He must have become holder in good faith

None of these

#11. Secretary cannot reveal trade secrets which he comes to know during his course of employment is

Statutory liabilities

Contractual liabilities

Legal liabilities

Liabilities under agency contract

#12. Deduction in respect of contribution to Agnipath Scheme is in

Sec. 80 CCA

Sec. 80 CCH

Sec. 80 CCG

Sec. 80 CCJ

#13. Entertainment allowance for non-government employees are

Fully exempted

Fully taxable

Partially taxable

Partially taxable in selected areas

#14. As per the provisions of the Income Tax Act, the due date of first instalment of advance tax is _______ of the previous year.

On or before 15th June

On or before 30th June

On or before 15th September

On or before 30th September

#15. Which of the following is a non-tariff barrier to international trade ?

Import duties

Product standards

Export subsidies

Countervailing duties

#16. The Balance of Payments of a country records

Only flow of goods and services among countries

All economic transactions between residents of a country and rest of the world

Only the flow of capital between countries

Only the governments revenue and expenditure

#17. FDI in India is allowed by two modes – Government route and

Trade route

Bank route

Automatic route

Approved route

#18. ASEAN is a trade arrangement among 10 member countries of Southeast Asia, which exclude

India

Laos

Vietnam

Brunei

#19. A, B and C share profit and loss in the ratio of 3 : 2 : 1. What will be the new profit sharing ratio of A and C, if B retires from the business ?

3 : 2

2 : 1

3 : 1

1 : 3

#20. Given below are two statements. One is labeled as Assertion (A) and other is labeled as Reason (R). assertion (a) : Vouching is the examination of evidence which is in support of transaction. reason (r) : Verification is used comparatively in very limited sense. In the light of the above statements choose the correct answer from the options given below :

Both (A) and (R) are correct and (R) is the correct explanation of (A)

Both (A) and (R) are correct, but (R) is not the correct explanation of (A)

(A) is correct, but (R) is not correct

(A) is not correct, but (R) is correct

#21. Which one is not a Personal Account ?

Prepaid salary account

Bank account

Proprietor’s account

Patent account

#22. In accounting, profit prior to incorporation is treated as

Capital reserve

Revenue reserve

Secret reserve

General reserve

#23. When the fixed cost is Rs. 14,000, profit is Rs. 6,000 and sales Rs. 1,00,000 then P/V ratio will be

14%

20%

25%

30%

#24. If bonus shares are issued out of pre-acquisition profit, it will have

Direct effect on the consolidated balance sheet

No effect on the consolidated balance sheet

No effect on net profit

None of the above

#25. Premium received on issue of shares is shown in the Balance Sheet under the head

Share Capital

Current liabilities and Provisions

Contingent liabilitie

Reserves and Surplus

#26. Which of the following is not a key characteristic of Activity Based Costing (ABC) ?

It emphasises direct labour hours as the primary cost driven

It focuses on identifying and assigning cost to activities

It helps in understanding the real cost of products and services

It can be used to improve pricing and product mix decisions

#27. The ratio of variable cost to sales is 70 percent. The Break-even point occurs at 60 percent of the capacity sales. When fixed cost are Rs. 90,000, capacity sales will be

Rs. 3,00,000

Rs. 5,00,000

Rs. 3,75,000

Rs. 2,10,000

#28. Which of the following statement is incorrect regarding the concept of responsibility accounting ?

It involves the identification of responsibility centres within an organisation.

It focuses on evaluating the performance of individual managers.

It emphasises the use of historical cost data for performance evaluation.

It aim to improve the control and efficiency of operations.

#29. Which type of elasticity plays a crucial role in International Price-Discrimination ?

Price elasticity of demand

Income elasticity of demand

Cross elasticity of demand

Advertising elasticity of demand

#30. Excess capacity is noticed in which of the following market structures ?

Perfect competitions

Monopolistic competitions

Oligopoly

Monopoly

#31. Which is not an exception to the law of demand ?

War

Giffen Paradox

Demonstration

Inflation

#32. Window dressing is prohibited due to

Conservation convention

Convention of disclosure

Convention of materiality

Arrear of book accounts

#33. As per the indifference curve analysis, the marginal rate of substitution between two perfect substitutes will be

Increasing

Decreasing

Constant

Zero

#34. Which of the following pricing strategies involves setting a high initial price for a product and then gradually lowering it over time ?

Peak load pricing

Price penetration

Price skimming

Cost-plus pricing

#35. Which is not the characteristic of Break-even Point (BEP) ?

No loss and no profit

Total revenue is equal to total cost

Contribution is equal to fixed cost

Contribution is less than fixed cost

#36. Which of the following is not a key determinant of a company’s optimal capital structure ?

The company’s current ratio

The company’s cost of debt

The company’s cost of equity

The company’s tax rate

#37. Which of the following is not a component of working capital ?

Inventory

Receivable accounts

Plant and equipment

Payable accounts

#38. Financial leverage is measured by

EAIT / EBT

EBIT / EAT

EBIT / EBT

None of these

#39. If earning per share on equity shares is 1.5 and market value of shares is Rs. 15, then cost of capital will be

10%

9%

11%

None of these

#40. Operating leverage measures the relationship between

Sales revenue and cost of production

Sales revenue and EBIT

Sales revenue and EBT

EBIT and cost of production

#41. Capital structure is ideal when

Cost of capital is minimum

Profitability of the business maximise

Profitability and cost both are maximum

Both (A) and (B) of the above

#42. Which of the following is not an assumption of the central limit theorem ?

The sample size is sufficiently large (n ≥ 30)

Population is normally distributed

Samples are independent

The population variance is known

#43. ‘Density Method’ is applied in computing

Mode

Median

Mean

None of these

#44. In a moderately asymmetrical distribution the standard deviation is equal to _____ of mean deviation.

4/5

5/4

2/3

3/2

#45. Given below are two statements. One is labeled as Assertion (A) and other is labeled as Reason (R). assertion (a) : Descriptive statistics uses data collection, presentation, analysis and interpretation. reason (r) : Inferential statistics uses probability sampling, forecasting theories. In the light of the above statements choose the correct answer from the options given below.

Both (A) and (R) are correct and (R) is the correct explanation of (A)

Both (A) and (R) are correct, but (R) is not the correct explanation of (A)

(A) is correct, but (R) is not correct

(A) is not correct, but (R) is correct

#46. The sum of deviations taken from the arithmetic means of a series is

Zero

Positive

Negative

None of the above

#47. What is the chance of drawing a King in a draw from a pack of 52 cards ?

52

1 / 12

1 / 13

1 / 14

#48. Karl Pearson method was propounded in

1890

1980

1900

None of these

#49. The most suitable training method for developing person’s problem-solving ability is

Role playing

Conference

Laboratory training

Case study

#50. Measuring cost and value of human resource for organisation is related to

Human Resource Accounting

Social Accounting

Financial Accounting

Human Resource Audit

#51. Arrange the following steps in a sequence. I. Psychoanalytic Theory II. Self-concept Theory III. Trait Theory IV. Socialisation Theory Choose the correct answer from the code given below :

I, II, IV, III

I, IV, III, II

II, III, IV, I

I, III, II, IV

#52. Which leadership style is characterised by high concern for people and low concern for production, according to Black and Mouton’s managerial grid ?

Authority compliance management

Country club management

Impoverished management

Team management

#53. Which conflict management style is characterised by high assertiveness and low cooperativeness ?

Competing

Collaborating

Avoiding

Accommodating

#54. Who developed the techniques of transactional analysis ?

Elton Mayo

Peter Drucker

Eric Berni

Adam Smith

#55. Which of the following is not internal source of recruitment ?

Promotion and transfer

Former employees

Contractors and jobbers

Extension of services

#56. Arrange the following steps in a sequence. I. Needs of love and belongingness II. Esteem needs III. Security needs IV. Physiological needs Choose the correct answer from the code given below :

I, II, IV, III

I, IV, III, II

II, III, IV, I

IV, III, I, II

#57. Arrange the following steps in a sequence. I. Identification of problems II. Choice of alternatives III. Evaluation of alternatives IV. Search for alternatives Choose the correct answer from the code given below :

I, II, IV, III

I, IV, III, II

II, III, IV, I

I, III, II, IV

#58. Which one is not the work of RBI ?

Credit control

Custodian of Foreign Currency

Lending money directly to farmers

Banker’s Bank

#59. Central Co-operative Bank works at

National level

State level

Regional level

District level

#60. How many members are there in managing committee of RRB ?

6

8

9

15

#61. Arrange the following steps in a sequence. I. UTI Mutual Fund II. UTI III. SBI Mutual Fund IV. Franklin Templeton Asset Management India Choose the correct answer from the code given below :

I, II, IV, III

I, IV, III, II

II, III, IV, I

I, III, II, IV

#62. Given below are two statements. One is labelled as Assertion (A) and other is labelled as Reason (R). assertion (a) : Loan and advances comprise the important areas of the investment of their money by Commercial Banks. reason (r) : Commercial Bank increase their fund also by creating credit. In the light of the above choose the correct answer from the options given below.

Both (A) and (R) are correct and (R) is the correct explanation of (A)

Both (A) and (R) are correct, but (R) is not the correct explanation of (A)

(A) is correct, but (R) is not correct

(A) is not correct, but (R) is correct

#63. Given below are two statements. One is labelled as Assertion (A) and other is labelled as Reason (R). assertion (a) : The Central Office of Reserve Bank of India is in New Delhi. reason (r) : Control of credit is the Central Banking function of Reserve Bank. In the light of the above choose the correct answer from the options given below.

Both (A) and (R) are correct and (R) is the correct explanation of (A)

Both (A) and (R) are correct, but (R) is not the correct explanation of (A)

(A) is correct, but (R) is not correct

(A) is not correct, but (R) is correct

#64. Market penetration pricing is

Selling same product at two different prices

Initial fair price

Initial high price

Initial low price

Results

#1. Five stages of consumers buying decision making process does not include

#2. In ‘IDIC’ CRM model ‘D’ stands for

#3. The first component of the tri-component model of attitude is

#4. Which of the following is not an agricultural input ?

#5. As per the Service Quality Model, which of the following is not a determinant of service quality ?

#6. The factor not affecting product mix are

#7. Advertising objectives does not include

#8. Which of the following is not the function of channels of distribution ?

#9. Which of the following is not a Right of Surety ?

#10. Which of the following is not a qualification of holder in due-course ?

#11. Secretary cannot reveal trade secrets which he comes to know during his course of employment is

#12. Deduction in respect of contribution to Agnipath Scheme is in

#13. Entertainment allowance for non-government employees are

#14. As per the provisions of the Income Tax Act, the due date of first instalment of advance tax is _______ of the previous year.

#15. Which of the following is a non-tariff barrier to international trade ?

#16. The Balance of Payments of a country records

#17. FDI in India is allowed by two modes – Government route and

#18. ASEAN is a trade arrangement among 10 member countries of Southeast Asia, which exclude

#19. A, B and C share profit and loss in the ratio of 3 : 2 : 1. What will be the new profit sharing ratio of A and C, if B retires from the business ?

#21. Which one is not a Personal Account ?

#22. In accounting, profit prior to incorporation is treated as

#23. When the fixed cost is Rs. 14,000, profit is Rs. 6,000 and sales Rs. 1,00,000 then P/V ratio will be

#24. If bonus shares are issued out of pre-acquisition profit, it will have

#25. Premium received on issue of shares is shown in the Balance Sheet under the head

#26. Which of the following is not a key characteristic of Activity Based Costing (ABC) ?

#27. The ratio of variable cost to sales is 70 percent. The Break-even point occurs at 60 percent of the capacity sales. When fixed cost are Rs. 90,000, capacity sales will be

#28. Which of the following statement is incorrect regarding the concept of responsibility accounting ?

#29. Which type of elasticity plays a crucial role in International Price-Discrimination ?

#30. Excess capacity is noticed in which of the following market structures ?

#31. Which is not an exception to the law of demand ?

#32. Window dressing is prohibited due to

#33. As per the indifference curve analysis, the marginal rate of substitution between two perfect substitutes will be

#34. Which of the following pricing strategies involves setting a high initial price for a product and then gradually lowering it over time ?

#35. Which is not the characteristic of Break-even Point (BEP) ?

#36. Which of the following is not a key determinant of a company’s optimal capital structure ?

#37. Which of the following is not a component of working capital ?

#38. Financial leverage is measured by

#39. If earning per share on equity shares is 1.5 and market value of shares is Rs. 15, then cost of capital will be

#40. Operating leverage measures the relationship between

#41. Capital structure is ideal when

#42. Which of the following is not an assumption of the central limit theorem ?

#43. ‘Density Method’ is applied in computing

#44. In a moderately asymmetrical distribution the standard deviation is equal to _____ of mean deviation.

#46. The sum of deviations taken from the arithmetic means of a series is

#47. What is the chance of drawing a King in a draw from a pack of 52 cards ?

#48. Karl Pearson method was propounded in

#49. The most suitable training method for developing person’s problem-solving ability is

#50. Measuring cost and value of human resource for organisation is related to

#51. Arrange the following steps in a sequence. I. Psychoanalytic Theory II. Self-concept Theory III. Trait Theory IV. Socialisation Theory Choose the correct answer from the code given below :

#52. Which leadership style is characterised by high concern for people and low concern for production, according to Black and Mouton’s managerial grid ?

#53. Which conflict management style is characterised by high assertiveness and low cooperativeness ?

#54. Who developed the techniques of transactional analysis ?

#55. Which of the following is not internal source of recruitment ?

#56. Arrange the following steps in a sequence. I. Needs of love and belongingness II. Esteem needs III. Security needs IV. Physiological needs Choose the correct answer from the code given below :

#57. Arrange the following steps in a sequence. I. Identification of problems II. Choice of alternatives III. Evaluation of alternatives IV. Search for alternatives Choose the correct answer from the code given below :

#58. Which one is not the work of RBI ?

#59. Central Co-operative Bank works at

#60. How many members are there in managing committee of RRB ?

#61. Arrange the following steps in a sequence. I. UTI Mutual Fund II. UTI III. SBI Mutual Fund IV. Franklin Templeton Asset Management India Choose the correct answer from the code given below :

#64. Market penetration pricing is