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47 QNO Commerce Key Booklet series D QNO Commerce Key Booklet series D 1 A Current deposit 41 A Avoidance-avoidance 2 B Electronic banking 42 A Positive changes in learning 3 B They are not public authorities 43 C Sri Aurobindo Ashram 4 C Purchasing and /or administering the 44 A Vevekanandar receivables of a concern 5 B Euro-dollar 45 A Equality 6 C Chennai 46 D The memorandum of association 7 D Rajendra i 47 C 15 companies 8 C Shikhar dhawan 48 B Risk or error and fraud 9 C Article C Partial audit 10 C National council for teacher 50 A Audit programme education 11 A Arundhati roy 51 C Share holder 12 B Above c 52 C List C 13 D Varanasi to kanyakumari 53 B Preferential creditors 14 B Malala 54 B Intangible assets 15 B Jahangir 55 A Average profit and normal profit 16 A Consumer oriented 56 A Public corporation 17 C Regulated market 57 B 10% of the equity 18 B Price 58 B Inverse relationship 19 B Agent 59 C Solvency ratio 20 C Jobber 60 D All of the above 21 C C Convention of conservation 22 C Rs B Going concern concept 23 B Form ITR 2 63 A Absorption 24 D All the above 64 A Equity share holder only 25 D All the above 65 D Capital reduction a/c 26 C Both a and b 66 B Imports 27 D All the above 67 A Exports>imports 28 A 5% of the company s net profit 68 B 27 th dec C Within 18 months 69 D All of the above 30 C The company law tribunal 70 A The world bank 31 C Positive transfer of learning 71 D D Abraham Maslow 72 D Direct foreign investment 33 D Conflict 73 B Dollar used in European countries 34 B Intelligence 74 B Increasing international liquidity 35 A MA/CA X A Debtor and creditor 36 B +1 and A Hospital 37 B Finite population 77 C Oil refining firms 38 D C Specific order costing 39 C D All the above 40 D D Costing profit and financial profit Prepared By A.Abidha Begum, P.G.Asst., M.H.S.School, Karur.

48 Commerce pg TRB 2013 key QNO Booklet series D QNO 81 B One of the basic condition And both 121 D Thorndike additional condition 82 A Rs.300 per month per child 122 B Perception 83 C Rs. 10,00, D I and II are correct 84 C 30% of net annual value 124 B Edward l.thorndike 85 D 175% of contribution made 125 B Curve of forgetting 86 A Risk bearing, organizing,innovation 126 C Current asset- current liability 87 D All of these 127 B USA 88 B Venture capital 128 C Provide information to mgt for decision making 89 C Co-operation 129 B Fixed cost 90 B Programme evaluation and review 130 B Marginal cost technique 91 A Charging of overhead to cost centre 131 A SIDCO 92 D All the above 132 B Statistics 93 C Distribution overhead 133 B Primary data 94 B Incremental cost 134 D Arithmetic mean 95 C Are characterized by very great caution 135 C 1893 and scepticism in experimenting any change 96 B Information for decision making 136 A Reading matter 97 B Proportion 137 A Outdoor advertising 98 A Cost of sale/average stock 138 B B Function 139 D Sales response 100 A An application of cash 140 B Social network sites 101 B NIESBUD 141 C World population year 102 C Training of rural youth for self 142 A Robert mager employment 103 D All of the above 143 C Adiseshaiah 104 C ITCOT 144 C Division of attention 105 C A Pleasant 106 D All of these 146 B Management 107 D Both A and B 147 D Both b and c 108 B Henry morris 148 D Cost price or market price whichever is lower 109 D V.K.Krishna menon 149 B Unpaid dividend 110 A CIET, New Delhi 150 D Both A and B 111 B Net profit 112 B Discounted cash flow method 113 D Variable cost 114 C F / P.V Ratio 115 Rs B Tarachand committee 117 C A Article B 84 Prepared By A.Abidha Begum, P.G.Asst., M.H.S.School, Karur.

49 120 D Migration Note: The answer are not 100 % correct. It is tentative key which is prepared by the Commerce Faculty. Final answer key will be published by the TRB. TRB key only is the final one All the best Prepared By A.Abidha Begum, P.G.Asst., M.H.S.School, Karur.

WIN ACADEMY - (PGTRB) ECONOMICS COACHING CENTRE - KUMBAKONAM ECONOMICS STUDY MATERIALS CELL:

WIN ACADEMY - (PGTRB) ECONOMICS COACHING CENTRE - KUMBAKONAM ECONOMICS STUDY MATERIALS CELL: TEACHERS RECRUITMENT BOARD, CHENNAI - 6 WRITTEN COMPETITIVE EXAMINATION FOR DIRECT RECRUITMENT OF POST GRADUATE ASSISTANTS ( 2012-2013) 1. The minimum reserves kept by the RBI for issue of currency is