MBA Entrance Exam 2026: Most Important Questions (Part 4)

हेलो स्टूडेंट्स! MBA Entrance Exam 2026 की तैयारी कर रहे सभी छात्रों का हमारी इस स्पेशल सीरीज़ के चौथे भाग में स्वागत है। CAT, XAT, CMAT और CUET PG जैसी परीक्षाओं का सिलेबस पूरा करने के बाद, असली परीक्षा आपकी स्पीड, एक्यूरेसी और दबाव झेलने की क्षमता की होती है।

Part 3 में शानदार रेस्पॉन्स के बाद, आज Part 4 में हम 'Previous Year Questions (PYQs)' (पिछले वर्षों के प्रश्न) और 'Mock Test Strategies' (मॉक टेस्ट रणनीतियाँ) पर आधारित वो महत्वपूर्ण प्रश्न और ट्रिक्स लेकर आए हैं, जो आपको एग्जाम के असली माहौल (Real Exam Environment) के लिए तैयार करेंगे।

💡 प्रो टिप (Pro Tip): सिर्फ मॉक टेस्ट देना ही काफी नहीं है, उसका 'Analysis' (विश्लेषण) करना सबसे ज्यादा जरूरी है। हर मॉक टेस्ट के बाद देखें कि आपने किन प्रश्नों में ज्यादा समय लिया और कौन सी गलतियाँ दोहराईं। PYQs सॉल्व करने से आपको परीक्षा सेट करने वाले के माइंडसेट (Exam Pattern) को समझने में बहुत मदद मिलती है।

MBA Entrance Important Questions: Part 4 (PYQs & Mock Strategy)

नीचे दिए गए प्रश्नों का ध्यानपूर्वक अभ्यास करें। आपकी सुविधा और त्वरित मूल्यांकन के लिए सही उत्तर को हरे रंग (Green) से हाईलाइट कर दिया गया है:

Q1. A company has Net Sales of ₹2,40,00,000 and Cost of Goods Sold (COGS) of ₹1,68,00,000. What is the Gross Profit Ratio? / किसी कंपनी की Net Sales ₹2,40,00,000 तथा Cost of Goods Sold (COGS) ₹1,68,00,000 है। Gross Profit Ratio कितना होगा?

A. 25%
B. 30%
C. 35%
D. 40%
Ans. B. 30%
Explanation: Gross Profit = ₹2,40,00,000 − ₹1,68,00,000 = ₹72,00,000.
Gross Profit Ratio = (₹72,00,000 ÷ ₹2,40,00,000) × 100 = 30%.
Gross Profit = ₹72,00,000। अतः Gross Profit Ratio = 30% होगा।

Q2. Choose the correct synonym of "Efficient". / "Efficient" का सही समानार्थी (Synonym) चुनिए।

A. Productive
B. Careless
C. Weak
D. Slow
Ans. A. Productive
Explanation: "Efficient" means capable of producing desired results with minimum waste of time and resources.
'Efficient' का अर्थ कुशल एवं उत्पादक होता है।

Q3. Find the next term in the series:

12, 26, 54, 110, 222, ?

श्रृंखला का अगला पद ज्ञात कीजिए:
12, 26, 54, 110, 222, ?

A. 444
B. 445
C. 446
D. 448
Ans. C. 446
Explanation: Pattern: Multiply by 2 and add 2.
12×2+2=26
26×2+2=54
54×2+2=110
110×2+2=222
222×2+2=446.
प्रत्येक अगला पद = (पिछला पद × 2) + 2 है। इसलिए अगला पद 446 होगा।

Q4. Management Principle: Decision Support Systems (DSS) assist managers by analyzing large volumes of data and providing relevant information for decision-making.

Situation: A retail company uses historical sales data, seasonal demand patterns and customer preferences through a DSS to decide inventory levels for the upcoming festive season.

सबसे उपयुक्त निष्कर्ष क्या होगा? / Management Principle: Decision Support Systems improve the quality of managerial decisions through data-driven analysis.
A. The company is effectively using a Decision Support System.
B. DSS replaces all managerial judgment completely.
C. Historical data has no role in decision-making.
D. DSS is useful only for government organizations.
Ans. A. The company is effectively using a Decision Support System.
Explanation: A Decision Support System assists managers by combining analytical models and organizational data to improve the quality of decisions.
Decision Support System (DSS) डेटा विश्लेषण एवं मॉडल का उपयोग करके प्रबंधकीय निर्णयों की गुणवत्ता को बेहतर बनाता है।

Q5. If MARKET is coded as NBSLFU (each letter is shifted one place forward), then FINANCE will be coded as?

A. GJOBODF
B. HJOBODF
C. GJPBODF
D. GJOBPDF
Ans. A. GJOBODF
Explanation: Each letter is shifted one place forward in the English alphabet.
प्रत्येक अक्षर को अंग्रेज़ी वर्णमाला में एक स्थान आगे बढ़ाया गया है। FINANCE → GJOBODF होगा।

Q6. Which financial statement reports the revenues and expenses of a business for a particular accounting period? / कौन-सा वित्तीय विवरण किसी लेखा अवधि के लिए व्यवसाय की आय एवं व्यय को प्रदर्शित करता है?

A. Balance Sheet
B. Cash Flow Statement
C. Income Statement (Profit & Loss Account)
D. Statement of Changes in Equity
Ans. C. Income Statement (Profit & Loss Account)
Explanation: The Income Statement summarizes revenues, expenses and net profit or loss during an accounting period.
Income Statement (Profit & Loss Account) किसी अवधि की आय, व्यय तथा शुद्ध लाभ/हानि को दर्शाता है।

Q7. Which of the following storage devices generally provides the fastest data access speed? / निम्नलिखित में से कौन-सा Storage Device सामान्यतः सबसे तेज़ डेटा एक्सेस स्पीड प्रदान करता है?

A. Hard Disk Drive (HDD)
B. Compact Disc (CD)
C. Solid State Drive (SSD)
D. DVD
Ans. C. Solid State Drive (SSD)
Explanation: SSD uses flash memory and has no moving parts, making it significantly faster than traditional HDDs.
SSD Flash Memory का उपयोग करता है तथा इसमें कोई Moving Parts नहीं होते, इसलिए यह HDD की तुलना में अधिक तेज़ होता है।

Q8. A company has Current Assets of ₹48,00,000 and Current Liabilities of ₹24,00,000. What is the Current Ratio? / किसी कंपनी की Current Assets ₹48,00,000 तथा Current Liabilities ₹24,00,000 हैं। Current Ratio कितना होगा?

A. 1 : 1
B. 1.5 : 1
C. 2 : 1
D. 2.5 : 1
Ans. C. 2 : 1
Explanation: Current Ratio = Current Assets ÷ Current Liabilities.
= ₹48,00,000 ÷ ₹24,00,000 = 2 : 1.
Current Ratio = ₹48,00,000 ÷ ₹24,00,000 = 2 : 1।

Q9. Choose the correct antonym of "Accurate". / "Accurate" का सही विलोम (Antonym) चुनिए।

A. Exact
B. Correct
C. Incorrect
D. Precise
Ans. C. Incorrect
Explanation: "Incorrect" means not correct or inaccurate and is the opposite of "Accurate".
'Incorrect' का अर्थ गलत होता है, जो 'Accurate' का विलोम है।

Q10. Find the next term in the series:

15, 32, 66, 134, 270, ?

श्रृंखला का अगला पद ज्ञात कीजिए:
15, 32, 66, 134, 270, ?

A. 540
B. 541
C. 542
D. 544
Ans. C. 542
Explanation: Pattern: Multiply by 2 and add 2.
15×2+2=32
32×2+2=66
66×2+2=134
134×2+2=270
270×2+2=542.
प्रत्येक अगला पद = (पिछला पद × 2) + 2 है। अतः अगला पद 542 होगा।

Q11. Management Principle: Benchmarking is the process of comparing an organization's performance, processes and practices with those of industry leaders to identify areas for improvement.

Situation: A manufacturing company compares its production cost, product quality and delivery time with the market leader and adopts best practices to improve operational efficiency.

सबसे उपयुक्त निष्कर्ष क्या होगा? / Management Principle: Benchmarking helps organizations improve performance by learning from best-performing competitors.
A. The company is effectively using Benchmarking.
B. Benchmarking discourages organizational improvement.
C. Competitor analysis has no role in business strategy.
D. Benchmarking is applicable only to multinational companies.
Ans. A. The company is effectively using Benchmarking.
Explanation: Benchmarking enables organizations to identify performance gaps and adopt industry best practices for continuous improvement.
Benchmarking के माध्यम से संगठन अपनी कमियों की पहचान कर उद्योग की सर्वोत्तम कार्य-पद्धतियों को अपनाते हैं।

Q12. If ECONOMICS is coded as FDPOPNJDT (each letter is shifted one place forward), then PLANNING will be coded as? / यदि ECONOMICS को FDPOPNJDT लिखा जाता है (प्रत्येक अक्षर को एक स्थान आगे बढ़ाया गया है), तो PLANNING को कैसे लिखा जाएगा?

A. QMBOOJOH
B. QMBOOJPI
C. RNBOOJOH
D. QMCPPJOH
Ans. A. QMBOOJOH
Explanation: Each letter is shifted one place forward in the English alphabet.
P→Q, L→M, A→B, N→O, N→O, I→J, N→O, G→H.
प्रत्येक अक्षर को अंग्रेज़ी वर्णमाला में एक स्थान आगे बढ़ाया गया है। इसलिए PLANNING → QMBOOJOH होगा।

Q13. Which of the following is classified as a Current Asset? / निम्नलिखित में से कौन-सी Current Asset है?

A. Land and Building
B. Goodwill
C. Inventory
D. Plant and Machinery
Ans. C. Inventory
Explanation: Inventory is a Current Asset because it is expected to be sold or consumed within the normal operating cycle of the business.
Inventory एक Current Asset है क्योंकि इसे सामान्य व्यावसायिक चक्र के भीतर बेचा या उपयोग किया जाना अपेक्षित होता है।

Q14. Which of the following Internet services is primarily used to send and receive electronic mail? / निम्नलिखित में से कौन-सी Internet Service मुख्य रूप से Electronic Mail भेजने एवं प्राप्त करने के लिए उपयोग की जाती है?

A. FTP
B. E-mail
C. Telnet
D. VoIP
Ans. B. E-mail
Explanation: E-mail (Electronic Mail) is the standard Internet service used for exchanging digital messages over communication networks.
E-mail (Electronic Mail) इंटरनेट पर डिजिटल संदेश भेजने एवं प्राप्त करने की मानक सेवा है।

Q15. A company has Net Credit Sales of ₹90,00,000 and Average Accounts Receivable of ₹10,00,000. What is the Receivables Turnover Ratio? / किसी कंपनी की Net Credit Sales ₹90,00,000 तथा Average Accounts Receivable ₹10,00,000 हैं। Receivables Turnover Ratio कितना होगा?

A. 7 Times
B. 8 Times
C. 9 Times
D. 10 Times
Ans. C. 9 Times
Explanation: Receivables Turnover Ratio = Net Credit Sales ÷ Average Accounts Receivable.
= ₹90,00,000 ÷ ₹10,00,000 = 9 Times.
Receivables Turnover Ratio = ₹90,00,000 ÷ ₹10,00,000 = 9 Times।

Q16. Choose the correct synonym of "Reliable". / "Reliable" का सही समानार्थी (Synonym) चुनिए।

A. Dependable
B. Doubtful
C. Weak
D. Uncertain
Ans. A. Dependable
Explanation: "Reliable" means trustworthy or dependable.
'Reliable' का अर्थ विश्वसनीय या भरोसेमंद होता है।

Q17. Find the next term in the series:

11, 24, 50, 102, 206, ?

श्रृंखला का अगला पद ज्ञात कीजिए:
11, 24, 50, 102, 206, ?

A. 412
B. 413
C. 414
D. 416
Ans. C. 414
Explanation: Pattern: Multiply by 2 and add 2.
11×2+2=24
24×2+2=50
50×2+2=102
102×2+2=206
206×2+2=414.
प्रत्येक अगला पद = (पिछला पद × 2) + 2 है। इसलिए अगला पद 414 होगा।

Q18. Management Principle: Total Quality Management (TQM) focuses on continuous improvement in products, services and processes through the involvement of all employees.

Situation: A manufacturing company regularly collects customer feedback, conducts quality audits, trains employees in quality improvement techniques and continuously reduces product defects.

सबसे उपयुक्त निष्कर्ष क्या होगा? / Management Principle: Total Quality Management enhances customer satisfaction through continuous improvement.
A. The company is effectively implementing Total Quality Management (TQM).
B. Quality improvement is the responsibility of only the inspection department.
C. Customer feedback has no role in quality management.
D. TQM increases product defects over time.
Ans. A. The company is effectively implementing Total Quality Management (TQM).
Explanation: TQM emphasizes continuous improvement, employee participation and customer satisfaction throughout the organization.
Total Quality Management (TQM) निरंतर सुधार, कर्मचारियों की सहभागिता तथा ग्राहक संतुष्टि पर आधारित प्रबंधन प्रणाली है।

Q19. If BUSINESS is coded as CVTJOFTT (each letter is shifted one place forward), then ECONOMY will be coded as? / यदि BUSINESS को CVTJOFTT लिखा जाता है, तो ECONOMY को कैसे लिखा जाएगा?

A. FDPOPNZ
B. GDPOPNZ
C. FDQOPNZ
D. FEPOPNZ
Ans. A. FDPOPNZ
Explanation: Each letter is shifted one place forward in the English alphabet.
E→F, C→D, O→P, N→O, O→P, M→N, Y→Z.
प्रत्येक अक्षर को एक स्थान आगे बढ़ाने पर ECONOMY → FDPOPNZ होगा।

Q20. Which accounting concept assumes that a business will continue its operations for the foreseeable future? / कौन-सी लेखांकन अवधारणा यह मानती है कि व्यवसाय भविष्य में भी अपनी गतिविधियाँ जारी रखेगा?

A. Going Concern Concept
B. Dual Aspect Concept
C. Matching Concept
D. Realization Concept
Ans. A. Going Concern Concept
Explanation: The Going Concern Concept assumes that the business will continue operating for the foreseeable future and will not be liquidated in the near term.
Going Concern Concept के अनुसार व्यवसाय निकट भविष्य में बंद नहीं होगा तथा अपनी गतिविधियाँ जारी रखेगा।

Q21. Which of the following is the smallest unit of digital information? / निम्नलिखित में से डिजिटल सूचना की सबसे छोटी इकाई कौन-सी है?

A. Byte
B. Bit
C. Kilobyte
D. Megabyte
Ans. B. Bit
Explanation: A Bit (Binary Digit) is the smallest unit of digital information and can have a value of either 0 or 1.
Bit (Binary Digit) डिजिटल सूचना की सबसे छोटी इकाई है, जिसका मान 0 या 1 होता है।

Q22. A company has Cost of Goods Sold (COGS) of ₹84,00,000 and Average Inventory of ₹12,00,000. What is the Inventory Turnover Ratio? / किसी कंपनी का Cost of Goods Sold (COGS) ₹84,00,000 तथा Average Inventory ₹12,00,000 है। Inventory Turnover Ratio कितना होगा?

A. 5 Times
B. 6 Times
C. 7 Times
D. 8 Times
Ans. C. 7 Times
Explanation: Inventory Turnover Ratio = Cost of Goods Sold ÷ Average Inventory.
= ₹84,00,000 ÷ ₹12,00,000 = 7 Times.
Inventory Turnover Ratio = ₹84,00,000 ÷ ₹12,00,000 = 7 Times।

Q23. Choose the correct antonym of "Generous". / "Generous" का सही विलोम (Antonym) चुनिए।

A. Kind
B. Liberal
C. Selfish
D. Helpful
Ans. C. Selfish
Explanation: "Selfish" means concerned mainly with one's own interests and is the opposite of "Generous".
'Selfish' का अर्थ स्वार्थी होता है, जो 'Generous' का विलोम है।

Q24. Find the next term in the series:

17, 36, 74, 150, 302, ?

श्रृंखला का अगला पद ज्ञात कीजिए:
17, 36, 74, 150, 302, ?

A. 602
B. 604
C. 606
D. 608
Ans. C. 606
Explanation: Pattern: Multiply by 2 and add 2.
17×2+2=36
36×2+2=74
74×2+2=150
150×2+2=302
302×2+2=606.
प्रत्येक अगला पद = (पिछला पद × 2) + 2 है। इसलिए अगला पद 606 होगा।

Q25. Management Principle: Motivation is the process of stimulating employees to achieve organizational objectives through appropriate incentives, recognition and opportunities for growth.

Situation: A company introduces performance-based incentives, employee recognition awards and career development programmes, resulting in higher productivity and lower employee turnover.

सबसे उपयुक्त निष्कर्ष क्या होगा? / Management Principle: Employee motivation improves organizational performance and job satisfaction.
A. The organization is effectively motivating its employees.
B. Employee motivation reduces productivity.
C. Recognition has no impact on employee performance.
D. Incentives discourage employees from achieving organizational goals.
Ans. A. The organization is effectively motivating its employees.
Explanation: Motivated employees generally perform better, remain committed to organizational goals and contribute to higher productivity.
प्रेरित कर्मचारी अधिक उत्पादक होते हैं तथा संगठनात्मक लक्ष्यों की प्राप्ति में बेहतर योगदान देते हैं।

Q26. If ACCOUNT is coded as BDDPVOU (each letter is shifted one place forward), then MANAGER will be coded as? / यदि ACCOUNT को BDDPVOU लिखा जाता है, तो MANAGER को कैसे लिखा जाएगा?

A. NBOBHFS
B. NCPBHFS
C. OBOBHFS
D. NBOBGFS
Ans. A. NBOBHFS
Explanation: Each letter is shifted one place forward in the English alphabet.
M→N, A→B, N→O, A→B, G→H, E→F, R→S.
प्रत्येक अक्षर को एक स्थान आगे बढ़ाने पर MANAGER → NBOBHFS होगा।

Q27. Which accounting concept requires that expenses should be recognized in the same accounting period as the revenues they help generate? / कौन-सी लेखांकन अवधारणा कहती है कि जिस अवधि में आय अर्जित होती है, उसी अवधि में उससे संबंधित व्यय भी मान्यता प्राप्त करें?

A. Matching Concept
B. Cost Concept
C. Business Entity Concept
D. Going Concern Concept
Ans. A. Matching Concept
Explanation: The Matching Concept requires expenses to be matched with the revenues earned during the same accounting period.
Matching Concept के अनुसार आय और उससे संबंधित व्यय को एक ही लेखा अवधि में दर्ज किया जाता है।

Q28. Which of the following is a valid example of an Operating System? / निम्नलिखित में से कौन-सा Operating System का उदाहरण है?

A. Oracle Database
B. Ubuntu Linux
C. Google Chrome
D. Microsoft Excel
Ans. B. Ubuntu Linux
Explanation: Ubuntu Linux is an operating system that manages computer hardware and software resources and provides services for application programs.
Ubuntu Linux एक Operating System है जो कंप्यूटर के हार्डवेयर एवं सॉफ्टवेयर संसाधनों का प्रबंधन करता है।

Q29. A company has Earnings Before Interest and Tax (EBIT) of ₹40,00,000 and Interest Expense of ₹5,00,000. What is the Interest Coverage Ratio? / किसी कंपनी का EBIT ₹40,00,000 तथा Interest Expense ₹5,00,000 है। Interest Coverage Ratio कितना होगा?

A. 6 Times
B. 7 Times
C. 8 Times
D. 9 Times
Ans. C. 8 Times
Explanation: Interest Coverage Ratio = EBIT ÷ Interest Expense.
= ₹40,00,000 ÷ ₹5,00,000 = 8 Times.
Interest Coverage Ratio = ₹40,00,000 ÷ ₹5,00,000 = 8 Times।

Q30. Choose the correct synonym of "Obtain". / "Obtain" का सही समानार्थी (Synonym) चुनिए।

A. Acquire
B. Lose
C. Reject
D. Ignore
Ans. A. Acquire
Explanation: "Obtain" means to get, acquire or secure something.
'Obtain' का अर्थ प्राप्त करना या हासिल करना होता है।

Q31. Find the next term in the series:

21, 44, 90, 182, 366, ?

श्रृंखला का अगला पद ज्ञात कीजिए:
21, 44, 90, 182, 366, ?

A. 730
B. 732
C. 734
D. 736
Ans. C. 734
Explanation: Pattern: Multiply by 2 and add 2.
21×2+2=44
44×2+2=90
90×2+2=182
182×2+2=366
366×2+2=734.
प्रत्येक अगला पद = (पिछला पद × 2) + 2 है। इसलिए अगला पद 734 होगा।

Q32. Management Principle: Management Information System (MIS) provides timely, accurate and relevant information to managers for planning, controlling and decision-making.

Situation: Every month, department heads receive computerized reports showing sales performance, production costs, inventory levels and employee productivity, enabling them to take corrective actions promptly.

सबसे उपयुक्त निष्कर्ष क्या होगा? / Management Principle: MIS supports effective managerial planning, monitoring and decision-making.
A. The organization is effectively utilizing a Management Information System (MIS).
B. MIS is useful only for storing historical records.
C. Managers should make decisions without information.
D. MIS has no role in organizational control.
Ans. A. The organization is effectively utilizing a Management Information System (MIS).
Explanation: MIS provides timely and accurate information that helps managers plan, monitor operations and make informed decisions.
Management Information System (MIS) समय पर सही जानकारी उपलब्ध कराकर योजना, नियंत्रण एवं निर्णय-निर्माण को प्रभावी बनाता है।

Q33. If MARKETING is coded as NBSLFUJOH (each letter is shifted one place forward), then PLANNING will be coded as? / यदि MARKETING को NBSLFUJOH लिखा जाता है, तो PLANNING को कैसे लिखा जाएगा?

A. QMBOOJOH
B. QMBOOJPI
C. RNBOOJOH
D. QMCPPJOH
Ans. A. QMBOOJOH
Explanation: Each letter is shifted one place forward in the English alphabet.
P→Q, L→M, A→B, N→O, N→O, I→J, N→O, G→H.
प्रत्येक अक्षर को अंग्रेज़ी वर्णमाला में एक स्थान आगे बढ़ाने पर PLANNING → QMBOOJOH होगा।

Q34. Which accounting principle states that revenue should be recognized when it is earned, regardless of when the cash is received? / कौन-सा लेखांकन सिद्धांत कहता है कि आय को उसके अर्जित होने पर मान्यता दी जानी चाहिए, चाहे नकद बाद में प्राप्त हो?

A. Accrual Concept
B. Money Measurement Concept
C. Conservatism Concept
D. Cost Concept
Ans. A. Accrual Concept
Explanation: The Accrual Concept recognizes revenue when it is earned and expenses when they are incurred, irrespective of cash flow.
Accrual Concept के अनुसार आय अर्जित होने पर तथा व्यय होने पर दर्ज किए जाते हैं, चाहे नकद का भुगतान या प्राप्ति बाद में हो।

Q35. Which of the following network topologies connects every computer directly to a central hub or switch? / निम्नलिखित में से किस Network Topology में प्रत्येक कंप्यूटर सीधे एक Central Hub या Switch से जुड़ा होता है?

A. Bus Topology
B. Ring Topology
C. Star Topology
D. Mesh Topology
Ans. C. Star Topology
Explanation: In a Star Topology, all devices are connected individually to a central hub or switch, making management and troubleshooting easier.
Star Topology में सभी कंप्यूटर एक केंद्रीय Hub या Switch से जुड़े होते हैं, जिससे नेटवर्क का प्रबंधन एवं समस्या-निवारण आसान हो जाता है।

Q36. A company has Gross Profit of ₹45,00,000 and Net Sales of ₹1,50,00,000. What is the Gross Profit Ratio? / किसी कंपनी का Gross Profit ₹45,00,000 तथा Net Sales ₹1,50,00,000 है। Gross Profit Ratio कितना होगा?

A. 20%
B. 25%
C. 30%
D. 35%
Ans. C. 30%
Explanation: Gross Profit Ratio = (Gross Profit ÷ Net Sales) × 100.
= (₹45,00,000 ÷ ₹1,50,00,000) × 100 = 30%.
Gross Profit Ratio = (₹45,00,000 ÷ ₹1,50,00,000) × 100 = 30%।

Q37. Choose the correct antonym of "Ancient". / "Ancient" का सही विलोम (Antonym) चुनिए।

A. Old
B. Antique
C. Modern
D. Historic
Ans. C. Modern
Explanation: "Modern" refers to the present or recent times and is the opposite of "Ancient".
'Modern' का अर्थ आधुनिक होता है, जो 'Ancient' का विलोम है।

Q38. Find the next term in the series:

19, 40, 82, 166, 334, ?

श्रृंखला का अगला पद ज्ञात कीजिए:
19, 40, 82, 166, 334, ?

A. 666
B. 668
C. 670
D. 672
Ans. C. 670
Explanation: Pattern: Multiply by 2 and add 2.
19×2+2=40
40×2+2=82
82×2+2=166
166×2+2=334
334×2+2=670.
प्रत्येक अगला पद = (पिछला पद × 2) + 2 है। इसलिए अगला पद 670 होगा।

Q39. Management Principle: Coordination integrates the activities of different departments so that organizational objectives can be achieved efficiently without conflict or duplication of effort.

Situation: The Production, Marketing, Finance and Human Resource departments jointly prepare a product launch plan with regular review meetings and shared performance targets.

सबसे उपयुक्त निष्कर्ष क्या होगा? / Management Principle: Effective coordination improves organizational efficiency and unity of effort.
A. The organization is effectively practicing coordination.
B. Departments should always work independently without communication.
C. Coordination creates duplication of work.
D. Coordination is required only in small organizations.
Ans. A. The organization is effectively practicing coordination.
Explanation: Coordination harmonizes departmental activities, avoids duplication of effort and ensures that all units work toward common organizational objectives.
Coordination विभिन्न विभागों के कार्यों में समन्वय स्थापित कर संगठनात्मक लक्ष्यों की प्राप्ति को अधिक प्रभावी बनाता है।

Q40. If FINANCE is coded as GJOBODF (each letter is shifted one place forward), then PROJECT will be coded as? / यदि FINANCE को GJOBODF लिखा जाता है, तो PROJECT को कैसे लिखा जाएगा?

A. QSPKFDU
B. QSPJGFDU
C. RSPKFDU
D. QTPKFDU
Ans. A. QSPKFDU
Explanation: Each letter is shifted one place forward in the English alphabet.
P→Q, R→S, O→P, J→K, E→F, C→D, T→U.
प्रत्येक अक्षर को अंग्रेज़ी वर्णमाला में एक स्थान आगे बढ़ाने पर PROJECT → QSPKFDU होगा।

Q41. Which accounting concept states that transactions should be recorded at their original purchase cost? / कौन-सी लेखांकन अवधारणा कहती है कि लेन-देन को उनकी मूल क्रय लागत (Original Cost) पर दर्ज किया जाना चाहिए?

A. Historical Cost Concept
B. Matching Concept
C. Accrual Concept
D. Conservatism Concept
Ans. A. Historical Cost Concept
Explanation: According to the Historical Cost Concept, assets are recorded at the amount actually paid to acquire them and are generally not adjusted for market value.
Historical Cost Concept के अनुसार परिसंपत्तियों को उनकी वास्तविक क्रय लागत पर दर्ज किया जाता है।

Q42. Which of the following is a commonly used search engine on the Internet? / निम्नलिखित में से कौन-सा इंटरनेट पर व्यापक रूप से उपयोग किया जाने वाला Search Engine है?

A. Google
B. MS Word
C. Adobe Acrobat Reader
D. VLC Media Player
Ans. A. Google
Explanation: A search engine helps users locate information, websites and online resources by searching indexed web pages.
Search Engine इंटरनेट पर उपलब्ध वेबसाइटों एवं सूचनाओं को खोजने में सहायता करता है।

Q43. A company has Net Profit after Tax of ₹27,00,000 and Net Sales of ₹1,80,00,000. What is the Net Profit Ratio? / किसी कंपनी का Net Profit after Tax ₹27,00,000 तथा Net Sales ₹1,80,00,000 है। Net Profit Ratio कितना होगा?

A. 10%
B. 12%
C. 15%
D. 18%
Ans. C. 15%
Explanation: Net Profit Ratio = (Net Profit ÷ Net Sales) × 100.
= (₹27,00,000 ÷ ₹1,80,00,000) × 100 = 15%.
Net Profit Ratio = (₹27,00,000 ÷ ₹1,80,00,000) × 100 = 15%।

Q44. Choose the correct synonym of "Scarce". / "Scarce" का सही समानार्थी (Synonym) चुनिए।

A. Rare
B. Plenty
C. Common
D. Abundant
Ans. A. Rare
Explanation: "Scarce" means rare or difficult to find in sufficient quantity.
'Scarce' का अर्थ दुर्लभ या कम मात्रा में उपलब्ध होना है।

Q45. Find the next term in the series:

23, 48, 98, 198, 398, ?

श्रृंखला का अगला पद ज्ञात कीजिए:
23, 48, 98, 198, 398, ?

A. 796
B. 798
C. 800
D. 802
Ans. B. 798
Explanation: Pattern: Multiply by 2 and add 2.
23×2+2=48
48×2+2=98
98×2+2=198
198×2+2=398
398×2+2=798.
प्रत्येक अगला पद = (पिछला पद × 2) + 2 है। इसलिए अगला पद 798 होगा।

Q46. Management Principle: Decentralization refers to the systematic delegation of authority to lower levels of management so that decisions can be taken closer to the point of action.

Situation: A retail chain authorizes regional managers to decide local promotional campaigns, inventory purchases and staffing requirements without waiting for approval from the head office.

सबसे उपयुक्त निष्कर्ष क्या होगा? / Management Principle: Decentralization improves flexibility and speeds up managerial decision-making.
A. The organization is practicing decentralization.
B. All decisions are being centralized at the head office.
C. Regional managers have no decision-making authority.
D. Decentralization always reduces organizational efficiency.
Ans. A. The organization is practicing decentralization.
Explanation: Decentralization distributes authority to lower managerial levels, enabling faster decisions and better responsiveness to local conditions.
Decentralization में अधिकारों का वितरण निचले प्रबंधकीय स्तरों तक किया जाता है, जिससे निर्णय शीघ्र लिए जा सकते हैं।

Q47. If PROJECT is coded as QSPKFDU (each letter is shifted one place forward), then RESOURCE will be coded as? / यदि PROJECT को QSPKFDU लिखा जाता है, तो RESOURCE को कैसे लिखा जाएगा?

A. SFTPVSDF
B. SFTPVSDG
C. TFTPVSDF
D. SGTQVSDF
Ans. A. SFTPVSDF
Explanation: Each letter is shifted one place forward in the English alphabet.
R→S, E→F, S→T, O→P, U→V, R→S, C→D, E→F.
प्रत्येक अक्षर को अंग्रेज़ी वर्णमाला में एक स्थान आगे बढ़ाने पर RESOURCE → SFTPVSDF होगा।

Q48. Which accounting statement explains the inflow and outflow of cash and cash equivalents during an accounting period? / कौन-सा वित्तीय विवरण किसी लेखा अवधि के दौरान नकद एवं नकद समकक्षों के आगमन एवं निर्गमन को दर्शाता है?

A. Balance Sheet
B. Cash Flow Statement
C. Trial Balance
D. Manufacturing Account
Ans. B. Cash Flow Statement
Explanation: The Cash Flow Statement reports cash inflows and outflows from operating, investing and financing activities.
Cash Flow Statement परिचालन, निवेश एवं वित्तीय गतिविधियों से संबंधित नकद के आगमन एवं निर्गमन को प्रदर्शित करता है।

Q49. Which of the following communication media generally provides the highest data transmission speed? / निम्नलिखित में से कौन-सा संचार माध्यम सामान्यतः सबसे अधिक डेटा ट्रांसमिशन स्पीड प्रदान करता है?

A. Twisted Pair Cable
B. Coaxial Cable
C. Optical Fiber Cable
D. Telephone Line
Ans. C. Optical Fiber Cable
Explanation: Optical Fiber transmits data using light signals, offering extremely high bandwidth, speed and low signal loss.
Optical Fiber Cable प्रकाश संकेतों के माध्यम से डेटा भेजती है, जिससे उच्च गति, अधिक बैंडविड्थ तथा कम सिग्नल हानि प्राप्त होती है।

Q50. A company has Shareholders' Equity of ₹1,20,00,000 and Total Assets of ₹2,00,00,000. What is the Proprietary Ratio? / किसी कंपनी की Shareholders' Equity ₹1,20,00,000 तथा Total Assets ₹2,00,00,000 हैं। Proprietary Ratio कितना होगा?

A. 50%
B. 55%
C. 60%
D. 65%
Ans. C. 60%
Explanation: Proprietary Ratio = (Shareholders' Equity ÷ Total Assets) × 100.
= (₹1,20,00,000 ÷ ₹2,00,00,000) × 100 = 60%.
Proprietary Ratio = (₹1,20,00,000 ÷ ₹2,00,00,000) × 100 = 60%।

Q51. Choose the correct antonym of "Accept". / "Accept" का सही विलोम (Antonym) चुनिए।

A. Receive
B. Approve
C. Reject
D. Admit
Ans. C. Reject
Explanation: "Reject" means to refuse to accept and is the opposite of "Accept".
'Reject' का अर्थ अस्वीकार करना होता है, जो 'Accept' का विलोम है।

Q52. Find the next term in the series:

25, 52, 106, 214, 430, ?

श्रृंखला का अगला पद ज्ञात कीजिए:
25, 52, 106, 214, 430, ?

A. 858
B. 860
C. 862
D. 864
Ans. C. 862
Explanation: Pattern: Multiply by 2 and add 2.
25×2+2=52
52×2+2=106
106×2+2=214
214×2+2=430
430×2+2=862.
प्रत्येक अगला पद = (पिछला पद × 2) + 2 है। इसलिए अगला पद 862 होगा।

Q53. Management Principle: Span of Management refers to the number of subordinates who directly report to a manager. An optimum span improves supervision and organizational efficiency.

Situation: A company restructures its departments so that each manager supervises eight employees instead of twenty-five, resulting in better communication and improved employee performance.

सबसे उपयुक्त निष्कर्ष क्या होगा? / Management Principle: An appropriate span of management improves supervision and coordination.
A. The company is improving its span of management.
B. Managers should supervise an unlimited number of employees.
C. Span of management has no effect on organizational performance.
D. Fewer reporting relationships always reduce communication.
Ans. A. The company is improving its span of management.
Explanation: A balanced span of management enables effective supervision, better communication and improved coordination between managers and employees.
उचित Span of Management प्रभावी पर्यवेक्षण, बेहतर संचार तथा संगठनात्मक समन्वय को बढ़ावा देता है।

Q54. If RESOURCE is coded as SFTPVSDF (each letter is shifted one place forward), then INVENTORY will be coded as? / यदि RESOURCE को SFTPVSDF लिखा जाता है, तो INVENTORY को कैसे लिखा जाएगा?

A. JOWFOUPSZ
B. JPXFOUPSZ
C. KOWFOUPSZ
D. JOWFOPTSZ
Ans. A. JOWFOUPSZ
Explanation: Each letter is shifted one place forward in the English alphabet.
I→J, N→O, V→W, E→F, N→O, T→U, O→P, R→S, Y→Z.
प्रत्येक अक्षर को अंग्रेज़ी वर्णमाला में एक स्थान आगे बढ़ाने पर INVENTORY → JOWFOUPSZ होगा।

Q55. Which accounting concept assumes that the value of money remains reasonably stable over time for accounting purposes? / कौन-सी लेखांकन अवधारणा यह मानती है कि लेखांकन के उद्देश्य से मुद्रा का मूल्य अपेक्षाकृत स्थिर रहता है?

A. Stable Monetary Unit Assumption
B. Matching Concept
C. Dual Aspect Concept
D. Conservatism Concept
Ans. A. Stable Monetary Unit Assumption
Explanation: This assumption allows accountants to prepare financial statements without continuously adjusting for minor changes in purchasing power.
इस अवधारणा के अनुसार सामान्य परिस्थितियों में मुद्रा के मूल्य को स्थिर मानकर लेखांकन किया जाता है।

Q56. Which of the following protocols is primarily used for sending e-mails from a client to a mail server? / निम्नलिखित में से कौन-सा प्रोटोकॉल मुख्य रूप से Client से Mail Server तक E-mail भेजने के लिए उपयोग किया जाता है?

A. POP3
B. IMAP
C. SMTP
D. FTP
Ans. C. SMTP
Explanation: SMTP (Simple Mail Transfer Protocol) is the standard protocol used for sending outgoing e-mails.
SMTP (Simple Mail Transfer Protocol) E-mail भेजने के लिए प्रयुक्त मानक प्रोटोकॉल है।

Q57. A company has Cost of Goods Sold (COGS) of ₹96,00,000 and Average Inventory of ₹16,00,000. What is the Inventory Turnover Ratio? / किसी कंपनी का Cost of Goods Sold (COGS) ₹96,00,000 तथा Average Inventory ₹16,00,000 है। Inventory Turnover Ratio कितना होगा?

A. 5 Times
B. 6 Times
C. 7 Times
D. 8 Times
Ans. B. 6 Times
Explanation: Inventory Turnover Ratio = Cost of Goods Sold ÷ Average Inventory.
= ₹96,00,000 ÷ ₹16,00,000 = 6 Times.
Inventory Turnover Ratio = ₹96,00,000 ÷ ₹16,00,000 = 6 Times।

Q58. Choose the correct synonym of "Expand". / "Expand" का सही समानार्थी (Synonym) चुनिए।

A. Increase
B. Reduce
C. Decline
D. Compress
Ans. A. Increase
Explanation: "Expand" means to increase, enlarge or extend in size or scope.
'Expand' का अर्थ बढ़ाना, विस्तृत करना या फैलाना होता है।

Q59. Find the next term in the series:

28, 58, 118, 238, 478, ?

श्रृंखला का अगला पद ज्ञात कीजिए:
28, 58, 118, 238, 478, ?

A. 956
B. 958
C. 960
D. 962
Ans. B. 958
Explanation: Pattern: Multiply by 2 and add 2.
28×2+2=58
58×2+2=118
118×2+2=238
238×2+2=478
478×2+2=958.
प्रत्येक अगला पद = (पिछला पद × 2) + 2 है। इसलिए अगला पद 958 होगा।

Q60. Management Principle: Performance Appraisal is the systematic evaluation of an employee's performance against predetermined standards to improve productivity and identify training needs.

Situation: An organization conducts annual performance reviews based on measurable targets, provides constructive feedback and prepares individual training plans for employees requiring improvement.

सबसे उपयुक्त निष्कर्ष क्या होगा? / Management Principle: Performance Appraisal supports employee development and organizational effectiveness.
A. The organization is effectively implementing Performance Appraisal.
B. Employee performance should never be evaluated.
C. Training has no relation to performance evaluation.
D. Performance Appraisal reduces organizational productivity.
Ans. A. The organization is effectively implementing Performance Appraisal.
Explanation: Performance Appraisal helps organizations evaluate employee performance, identify strengths and weaknesses, and plan appropriate development programmes.
Performance Appraisal कर्मचारियों के प्रदर्शन का मूल्यांकन कर उनके विकास एवं प्रशिक्षण की आवश्यकताओं की पहचान करता है।

Q61. If PLANNING is coded as QMBOOJOH (each letter is shifted one place forward), then BUDGET will be coded as? / यदि PLANNING को QMBOOJOH लिखा जाता है, तो BUDGET को कैसे लिखा जाएगा?

A. CVEHFU
B. CVEHFU
C. CVEFHU
D. DVEHFU
Ans. B. CVEHFU
Explanation: Each letter is shifted one place forward in the English alphabet.
B→C, U→V, D→E, G→H, E→F, T→U.
प्रत्येक अक्षर को अंग्रेज़ी वर्णमाला में एक स्थान आगे बढ़ाने पर BUDGET → CVEHFU होगा।

Q62. Which accounting principle requires that all material information affecting users' decisions should be disclosed in financial statements? / कौन-सा लेखांकन सिद्धांत कहता है कि उपयोगकर्ताओं के निर्णयों को प्रभावित करने वाली सभी महत्वपूर्ण सूचनाओं का वित्तीय विवरणों में खुलासा किया जाना चाहिए?

A. Full Disclosure Principle
B. Historical Cost Principle
C. Business Entity Principle
D. Going Concern Principle
Ans. A. Full Disclosure Principle
Explanation: The Full Disclosure Principle requires all material facts and accounting policies to be presented in the financial statements.
Full Disclosure Principle के अनुसार सभी महत्वपूर्ण तथ्यों एवं Accounting Policies का उचित खुलासा किया जाना चाहिए।

Q63. Which of the following devices is primarily used to connect different computer networks and determine the best path for forwarding data packets? / निम्नलिखित में से कौन-सा उपकरण विभिन्न कंप्यूटर नेटवर्कों को जोड़ने तथा डेटा पैकेट के लिए सर्वोत्तम मार्ग निर्धारित करने के लिए उपयोग किया जाता है?

A. Hub
B. Switch
C. Router
D. Bridge
Ans. C. Router
Explanation: A Router connects multiple networks and forwards data packets based on IP addresses and routing tables.
Router विभिन्न नेटवर्कों को जोड़ता है तथा IP Address के आधार पर डेटा पैकेट को उचित मार्ग से गंतव्य तक पहुँचाता है।

Q64. A company has Net Sales of ₹3,00,00,000 and Average Total Assets of ₹1,20,00,000. What is the Total Asset Turnover Ratio? / किसी कंपनी की Net Sales ₹3,00,00,000 तथा Average Total Assets ₹1,20,00,000 हैं। Total Asset Turnover Ratio कितना होगा?

A. 2.00 Times
B. 2.25 Times
C. 2.50 Times
D. 2.75 Times
Ans. C. 2.50 Times
Explanation: Total Asset Turnover Ratio = Net Sales ÷ Average Total Assets.
= ₹3,00,00,000 ÷ ₹1,20,00,000 = 2.50 Times.
Total Asset Turnover Ratio = ₹3,00,00,000 ÷ ₹1,20,00,000 = 2.50 Times।

Q65. Choose the correct antonym of "Maximum". / "Maximum" का सही विलोम (Antonym) चुनिए।

A. Highest
B. Greatest
C. Minimum
D. Largest
Ans. C. Minimum
Explanation: "Minimum" means the least possible amount or quantity and is the opposite of "Maximum".
'Minimum' का अर्थ न्यूनतम होता है, जो 'Maximum' का विलोम है।

Q66. Find the next term in the series:

24, 50, 102, 206, 414, ?

श्रृंखला का अगला पद ज्ञात कीजिए:
24, 50, 102, 206, 414, ?

A. 826
B. 828
C. 830
D. 832
Ans. C. 830
Explanation: Pattern: Multiply by 2 and add 2.
24×2+2=50
50×2+2=102
102×2+2=206
206×2+2=414
414×2+2=830.
प्रत्येक अगला पद = (पिछला पद × 2) + 2 है। इसलिए अगला पद 830 होगा।

Q67. Management Principle: Delegation of Authority involves assigning responsibility to subordinates along with the necessary authority while the manager remains ultimately accountable for the results.

Situation: A branch manager authorizes the assistant manager to approve routine customer requests and supervise daily operations, while monitoring the overall performance of the branch.

सबसे उपयुक्त निष्कर्ष क्या होगा? / Management Principle: Effective delegation improves managerial efficiency without eliminating accountability.
A. The branch manager is effectively delegating authority.
B. Delegation completely transfers accountability to the subordinate.
C. Managers should never delegate routine work.
D. Delegation reduces employee responsibility.
Ans. A. The branch manager is effectively delegating authority.
Explanation: Delegation allows managers to share authority and responsibility while retaining overall accountability for organizational outcomes.
Delegation के माध्यम से अधिकार एवं उत्तरदायित्व सौंपे जाते हैं, लेकिन अंतिम जवाबदेही प्रबंधक की ही रहती है।

Q68. If PROJECT is coded as QSPKFDU (each letter is shifted one place forward), then QUALITY will be coded as? / यदि PROJECT को QSPKFDU लिखा जाता है, तो QUALITY को कैसे लिखा जाएगा?

A. RVBMJUZ
B. RVBMKVZ
C. SWBMJUZ
D. RVBMJVZ
Ans. A. RVBMJUZ
Explanation: Each letter is shifted one place forward in the English alphabet.
Q→R, U→V, A→B, L→M, I→J, T→U, Y→Z.
प्रत्येक अक्षर को अंग्रेज़ी वर्णमाला में एक स्थान आगे बढ़ाने पर QUALITY → RVBMJUZ होगा।

Q69. Which accounting concept requires that every business transaction has two equal and opposite aspects? / कौन-सी लेखांकन अवधारणा कहती है कि प्रत्येक व्यावसायिक लेन-देन के दो समान एवं विपरीत पक्ष होते हैं?

A. Dual Aspect Concept
B. Going Concern Concept
C. Matching Concept
D. Money Measurement Concept
Ans. A. Dual Aspect Concept
Explanation: The Dual Aspect Concept forms the basis of the double-entry system, where every transaction affects at least two accounts.
Dual Aspect Concept के अनुसार प्रत्येक लेन-देन का कम-से-कम दो खातों पर प्रभाव पड़ता है, जो Double Entry System का आधार है।

Q70. Which of the following devices forwards incoming network traffic to all connected ports without filtering? / निम्नलिखित में से कौन-सा नेटवर्क उपकरण प्राप्त डेटा को बिना फ़िल्टर किए सभी पोर्ट्स पर भेज देता है?

A. Router
B. Switch
C. Hub
D. Gateway
Ans. C. Hub
Explanation: A Hub broadcasts incoming data packets to every connected device, unlike a Switch which forwards data only to the intended destination.
Hub प्राप्त डेटा को सभी जुड़े हुए पोर्ट्स पर भेज देता है, जबकि Switch केवल संबंधित गंतव्य तक डेटा भेजता है।

Q71. A company has Operating Profit of ₹42,00,000 and Net Sales of ₹2,10,00,000. What is the Operating Profit Ratio? / किसी कंपनी का Operating Profit ₹42,00,000 तथा Net Sales ₹2,10,00,000 है। Operating Profit Ratio कितना होगा?

A. 15%
B. 18%
C. 20%
D. 22%
Ans. C. 20%
Explanation: Operating Profit Ratio = (Operating Profit ÷ Net Sales) × 100.
= (₹42,00,000 ÷ ₹2,10,00,000) × 100 = 20%.
Operating Profit Ratio = (₹42,00,000 ÷ ₹2,10,00,000) × 100 = 20%।

Q72. Choose the correct synonym of "Brief". / "Brief" का सही समानार्थी (Synonym) चुनिए।

A. Lengthy
B. Short
C. Endless
D. Detailed
Ans. B. Short
Explanation: "Brief" means short in duration or concise in expression.
'Brief' का अर्थ संक्षिप्त या छोटा होता है।

Q73. Find the next term in the series:

27, 56, 114, 230, 462, ?

श्रृंखला का अगला पद ज्ञात कीजिए:
27, 56, 114, 230, 462, ?

A. 922
B. 924
C. 926
D. 928
Ans. C. 926
Explanation: Pattern: Multiply by 2 and add 2.
27×2+2=56
56×2+2=114
114×2+2=230
230×2+2=462
462×2+2=926.
प्रत्येक अगला पद = (पिछला पद × 2) + 2 है। इसलिए अगला पद 926 होगा।

Q74. Management Principle: Management by Objectives (MBO) is a system in which managers and employees jointly set measurable goals and periodically review performance against those goals.

Situation: At the beginning of the financial year, a sales manager and each salesperson mutually agree on quarterly sales targets. Their achievements are reviewed every three months, and incentives are linked to target attainment.

सबसे उपयुक्त निष्कर्ष क्या होगा? / Management Principle: MBO improves employee commitment and performance through participative goal setting.
A. The organization is effectively implementing Management by Objectives (MBO).
B. Employees have no role in setting organizational goals.
C. Performance should never be measured against predetermined objectives.
D. MBO discourages employee participation.
Ans. A. The organization is effectively implementing Management by Objectives (MBO).
Explanation: Management by Objectives (MBO) emphasizes joint goal-setting, measurable performance standards and periodic performance reviews to improve organizational effectiveness.
Management by Objectives (MBO) में प्रबंधक एवं कर्मचारी मिलकर लक्ष्य निर्धारित करते हैं तथा समय-समय पर उनके प्रदर्शन का मूल्यांकन किया जाता है।

Q75. If QUALITY is coded as RVBMJUZ (each letter is shifted one place forward), then BUSINESS will be coded as? / यदि QUALITY को RVBMJUZ लिखा जाता है, तो BUSINESS को कैसे लिखा जाएगा?

A. CVTJOFTT
B. CVTJPGTT
C. DVTJOFTT
D. CVTJOFUT
Ans. A. CVTJOFTT
Explanation: Each letter is shifted one place forward in the English alphabet.
B→C, U→V, S→T, I→J, N→O, E→F, S→T, S→T.
प्रत्येक अक्षर को अंग्रेज़ी वर्णमाला में एक स्थान आगे बढ़ाने पर BUSINESS → CVTJOFTT होगा।

Q76. Which accounting concept states that only transactions capable of being expressed in monetary terms should be recorded in the books of accounts? / कौन-सी लेखांकन अवधारणा कहती है कि केवल वे लेन-देन दर्ज किए जाएँ जो मुद्रा (Money) में व्यक्त किए जा सकते हों?

A. Money Measurement Concept
B. Going Concern Concept
C. Matching Concept
D. Conservatism Concept
Ans. A. Money Measurement Concept
Explanation: According to the Money Measurement Concept, only those events that can be measured in monetary terms are recorded in accounting records.
Money Measurement Concept के अनुसार केवल वही घटनाएँ लेखांकन में दर्ज की जाती हैं जिन्हें मुद्रा में मापा जा सकता है।

Q77. Which of the following network devices operates at the Data Link Layer (Layer 2) of the OSI Model and forwards data using MAC addresses? / निम्नलिखित में से कौन-सा नेटवर्क उपकरण OSI Model की Data Link Layer (Layer 2) पर कार्य करता है तथा MAC Address के आधार पर डेटा अग्रेषित करता है?

A. Hub
B. Router
C. Switch
D. Modem
Ans. C. Switch
Explanation: A Switch operates at Layer 2 of the OSI Model and forwards frames based on the destination MAC Address, improving network efficiency.
Switch OSI Model की Data Link Layer पर कार्य करता है तथा MAC Address के आधार पर डेटा को सही गंतव्य तक भेजता है।

Q78. A company has Total Debt of ₹90,00,000 and Shareholders' Equity of ₹1,50,00,000. What is the Debt-Equity Ratio? / किसी कंपनी का Total Debt ₹90,00,000 तथा Shareholders' Equity ₹1,50,00,000 है। Debt-Equity Ratio कितना होगा?

A. 0.40 : 1
B. 0.50 : 1
C. 0.60 : 1
D. 0.75 : 1
Ans. C. 0.60 : 1
Explanation: Debt-Equity Ratio = Total Debt ÷ Shareholders' Equity.
= ₹90,00,000 ÷ ₹1,50,00,000 = 0.60 : 1.
Debt-Equity Ratio = ₹90,00,000 ÷ ₹1,50,00,000 = 0.60 : 1।

Q79. Choose the correct antonym of "Flexible". / "Flexible" का सही विलोम (Antonym) चुनिए।

A. Adaptable
B. Elastic
C. Rigid
D. Adjustable
Ans. C. Rigid
Explanation: "Rigid" means stiff or not capable of being changed easily, which is the opposite of "Flexible".
'Rigid' का अर्थ कठोर या अपरिवर्तनीय होता है, जो 'Flexible' का विलोम है।

Q80. Find the next term in the series:

31, 64, 130, 262, 526, ?

श्रृंखला का अगला पद ज्ञात कीजिए:
31, 64, 130, 262, 526, ?

A. 1052
B. 1054
C. 1056
D. 1058
Ans. B. 1054
Explanation: Pattern: Multiply by 2 and add 2.
31×2+2=64
64×2+2=130
130×2+2=262
262×2+2=526
526×2+2=1054.
प्रत्येक अगला पद = (पिछला पद × 2) + 2 है। इसलिए अगला पद 1054 होगा।

Q81. Management Principle: Organizational Communication ensures the smooth flow of information across all levels of management, facilitating coordination, decision-making and effective implementation of organizational policies.

Situation: A company introduces an internal communication portal where employees receive policy updates, submit suggestions, track project progress and communicate directly with senior management.

सबसे उपयुक्त निष्कर्ष क्या होगा? / Management Principle: Effective organizational communication strengthens coordination, transparency and employee engagement.
A. The company is promoting effective organizational communication.
B. Communication should be restricted only to top management.
C. Employee feedback reduces organizational efficiency.
D. Organizational communication has no role in coordination.
Ans. A. The company is promoting effective organizational communication.
Explanation: An effective communication system improves information sharing, employee participation and organizational coordination.
प्रभावी संगठनात्मक संचार सूचना के आदान-प्रदान, कर्मचारी सहभागिता तथा समन्वय को सुदृढ़ बनाता है।

Q82. If MANAGER is coded as NBOBHFS (each letter is shifted one place forward), then LEADERSHIP will be coded as? / यदि MANAGER को NBOBHFS लिखा जाता है, तो LEADERSHIP को कैसे लिखा जाएगा?

A. MFBEFSTIJQ
B. MFBEGSTIJQ
C. NGBEFSTIJQ
D. MFBEFSTJJR
Ans. A. MFBEFSTIJQ
Explanation: Each letter is shifted one place forward in the English alphabet.
L→M, E→F, A→B, D→E, E→F, R→S, S→T, H→I, I→J, P→Q.
प्रत्येक अक्षर को अंग्रेज़ी वर्णमाला में एक स्थान आगे बढ़ाने पर LEADERSHIP → MFBEFSTIJQ होगा।

Q83. Which accounting principle requires that financial statements should present a true and fair view by disclosing all significant accounting policies? / कौन-सा लेखांकन सिद्धांत कहता है कि वित्तीय विवरणों में सभी महत्वपूर्ण Accounting Policies का खुलासा किया जाना चाहिए ताकि सही एवं निष्पक्ष चित्र प्रस्तुत हो सके?

A. Full Disclosure Principle
B. Historical Cost Principle
C. Business Entity Concept
D. Realization Principle
Ans. A. Full Disclosure Principle
Explanation: The Full Disclosure Principle requires disclosure of all material information and significant accounting policies affecting users' decisions.
Full Disclosure Principle के अनुसार सभी महत्वपूर्ण तथ्यों एवं Accounting Policies का उचित खुलासा किया जाना चाहिए।

Q84. Which of the following cyber security measures helps protect user accounts by requiring both a password and a verification code? / निम्नलिखित में से कौन-सा Cyber Security उपाय Password के साथ-साथ Verification Code की भी आवश्यकता रखता है?

A. Disk Defragmentation
B. Two-Factor Authentication (2FA)
C. File Compression
D. Screen Resolution Enhancement
Ans. B. Two-Factor Authentication (2FA)
Explanation: Two-Factor Authentication (2FA) enhances account security by requiring two independent methods of verification, such as a password and a One-Time Password (OTP).
Two-Factor Authentication (2FA) में Password के साथ OTP जैसे दूसरे प्रमाणीकरण माध्यम का उपयोग किया जाता है, जिससे सुरक्षा बढ़ जाती है।

Q85. A company has Earnings Per Share (EPS) of ₹30 and the Market Price per Share is ₹450. What is the Price-Earnings (P/E) Ratio? / किसी कंपनी का Earnings Per Share (EPS) ₹30 तथा Market Price per Share ₹450 है। Price-Earnings (P/E) Ratio कितना होगा?

A. 10 Times
B. 12 Times
C. 15 Times
D. 18 Times
Ans. C. 15 Times
Explanation: P/E Ratio = Market Price per Share ÷ Earnings Per Share (EPS).
= ₹450 ÷ ₹30 = 15 Times.
P/E Ratio = ₹450 ÷ ₹30 = 15 Times।

Q86. Choose the correct synonym of "Conceal". / "Conceal" का सही समानार्थी (Synonym) चुनिए।

A. Reveal
B. Hide
C. Display
D. Expose
Ans. B. Hide
Explanation: "Conceal" means to hide or keep something secret.
'Conceal' का अर्थ छिपाना होता है।

Q87. Find the next term in the series:

33, 68, 138, 278, 558, ?

श्रृंखला का अगला पद ज्ञात कीजिए:
33, 68, 138, 278, 558, ?

A. 1116
B. 1118
C. 1120
D. 1122
Ans. B. 1118
Explanation: Pattern: Multiply by 2 and add 2.
33×2+2=68
68×2+2=138
138×2+2=278
278×2+2=558
558×2+2=1118.
प्रत्येक अगला पद = (पिछला पद × 2) + 2 है। इसलिए अगला पद 1118 होगा।

Q88. Management Principle: Change Management is the structured approach to planning, implementing and monitoring organizational changes while minimizing resistance and maximizing employee acceptance.

Situation: Before introducing a new ERP system, a company organizes employee training, communicates the benefits of the new system, appoints change champions and continuously monitors employee feedback during implementation.

सबसे उपयुक्त निष्कर्ष क्या होगा? / Management Principle: Effective Change Management reduces resistance and improves successful implementation of organizational change.
A. The company is effectively managing organizational change.
B. Employees should never be informed before organizational changes.
C. Training has no role in implementing organizational change.
D. Organizational change should always be implemented without employee participation.
Ans. A. The company is effectively managing organizational change.
Explanation: Successful Change Management involves communication, employee participation, training and continuous monitoring to ensure smooth organizational transition.
प्रभावी Change Management में संचार, प्रशिक्षण, कर्मचारी सहभागिता तथा निरंतर मूल्यांकन के माध्यम से परिवर्तन को सफल बनाया जाता है।

Q89. If LEADERSHIP is coded as MFBEFSTIJQ (each letter is shifted one place forward), then COMPUTER will be coded as? / यदि LEADERSHIP को MFBEFSTIJQ लिखा जाता है, तो COMPUTER को कैसे लिखा जाएगा?

A. DPNQVUFS
B. DPNQVUFQ
C. EPNQVUFS
D. DPOQVUFS
Ans. A. DPNQVUFS
Explanation: Each letter is shifted one place forward in the English alphabet.
C→D, O→P, M→N, P→Q, U→V, T→U, E→F, R→S.
प्रत्येक अक्षर को अंग्रेज़ी वर्णमाला में एक स्थान आगे बढ़ाने पर COMPUTER → DPNQVUFS होगा।

Q90. Which accounting concept assumes that the business and its owner are separate accounting entities? / कौन-सी लेखांकन अवधारणा यह मानती है कि व्यवसाय तथा उसका स्वामी दो अलग-अलग लेखांकन इकाइयाँ हैं?

A. Business Entity Concept
B. Matching Concept
C. Going Concern Concept
D. Cost Concept
Ans. A. Business Entity Concept
Explanation: According to the Business Entity Concept, business transactions are recorded separately from the personal transactions of the owner.
Business Entity Concept के अनुसार व्यवसाय एवं स्वामी के लेन-देन अलग-अलग माने जाते हैं।

Q91. Which of the following network protocols is primarily used for securely browsing websites over the Internet? / निम्नलिखित में से कौन-सा Network Protocol इंटरनेट पर वेबसाइटों को सुरक्षित रूप से ब्राउज़ करने के लिए उपयोग किया जाता है?

A. HTTP
B. HTTPS
C. FTP
D. Telnet
Ans. B. HTTPS
Explanation: HTTPS (HyperText Transfer Protocol Secure) encrypts communication between the web browser and the web server using SSL/TLS, providing secure data transmission.
HTTPS, SSL/TLS एन्क्रिप्शन का उपयोग करके Browser एवं Web Server के बीच सुरक्षित संचार सुनिश्चित करता है।

Q92. A company has Net Sales of ₹2,50,00,000 and Gross Profit of ₹75,00,000. What is the Gross Profit Ratio? / किसी कंपनी की Net Sales ₹2,50,00,000 तथा Gross Profit ₹75,00,000 है। Gross Profit Ratio कितना होगा?

A. 25%
B. 28%
C. 30%
D. 35%
Ans. C. 30%
Explanation: Gross Profit Ratio = (Gross Profit ÷ Net Sales) × 100.
= (₹75,00,000 ÷ ₹2,50,00,000) × 100 = 30%.
Gross Profit Ratio = (₹75,00,000 ÷ ₹2,50,00,000) × 100 = 30%।

Q93. Choose the correct antonym of "Permanent". / "Permanent" का सही विलोम (Antonym) चुनिए।

A. Stable
B. Temporary
C. Lasting
D. Fixed
Ans. B. Temporary
Explanation: "Temporary" means lasting only for a limited period and is the opposite of "Permanent".
'Temporary' का अर्थ अस्थायी होता है, जो 'Permanent' का विलोम है।

Q94. Find the next term in the series:

35, 72, 146, 294, 590, ?

श्रृंखला का अगला पद ज्ञात कीजिए:
35, 72, 146, 294, 590, ?

A. 1178
B. 1180
C. 1182
D. 1184
Ans. C. 1182
Explanation: Pattern: Multiply by 2 and add 2.
35×2+2=72
72×2+2=146
146×2+2=294
294×2+2=590
590×2+2=1182.
प्रत्येक अगला पद = (पिछला पद × 2) + 2 है। इसलिए अगला पद 1182 होगा।

Q95. Management Principle: Conflict Management involves identifying, addressing and resolving disagreements among individuals or groups in a constructive manner to improve organizational effectiveness.

Situation: Two departments disagree over resource allocation. Senior management organizes joint meetings, encourages open discussion, evaluates alternatives objectively and reaches a mutually acceptable solution without affecting project deadlines.

सबसे उपयुक्त निष्कर्ष क्या होगा? / Management Principle: Effective conflict management strengthens cooperation and organizational performance.
A. The organization is effectively managing conflict.
B. Organizational conflicts should always be ignored.
C. Conflict management reduces teamwork.
D. Open communication increases organizational disputes permanently.
Ans. A. The organization is effectively managing conflict.
Explanation: Conflict Management focuses on resolving disagreements through communication, collaboration and problem-solving, thereby improving teamwork and organizational performance.
Conflict Management में संवाद, सहयोग एवं समस्या-समाधान के माध्यम से विवादों का समाधान किया जाता है, जिससे टीमवर्क और संगठनात्मक दक्षता बढ़ती है।

Q96. If COMPUTER is coded as DPNQVUFS (each letter is shifted one place forward), then SECURITY will be coded as? / यदि COMPUTER को DPNQVUFS लिखा जाता है, तो SECURITY को कैसे लिखा जाएगा?

A. TFDVSJUZ
B. TFDVSKUZ
C. UFDVSJUZ
D. TGDVSJUZ
Ans. A. TFDVSJUZ
Explanation: Each letter is shifted one place forward in the English alphabet.
S→T, E→F, C→D, U→V, R→S, I→J, T→U, Y→Z.
प्रत्येक अक्षर को अंग्रेज़ी वर्णमाला में एक स्थान आगे बढ़ाने पर SECURITY → TFDVSJUZ होगा।

Q97. Which of the following financial statements shows the assets, liabilities and shareholders' equity of a business at a specific date? / निम्नलिखित में से कौन-सा वित्तीय विवरण किसी निश्चित तिथि पर व्यवसाय की परिसंपत्तियों, दायित्वों एवं अंशधारकों की पूंजी को प्रदर्शित करता है?

A. Income Statement (Profit & Loss Account)
B. Cash Flow Statement
C. Balance Sheet
D. Bank Reconciliation Statement
Ans. C. Balance Sheet
Explanation: The Balance Sheet presents the financial position of a business by reporting its assets, liabilities and shareholders' equity on a particular date.
Balance Sheet किसी निश्चित तिथि पर व्यवसाय की वित्तीय स्थिति को दर्शाती है।

Q98. Which of the following cyber attacks attempts to trick users into revealing passwords, banking details or other confidential information through fake emails or websites? / निम्नलिखित में से कौन-सा Cyber Attack नकली E-mail या Website के माध्यम से उपयोगकर्ताओं से Password, Banking Details या अन्य गोपनीय जानकारी प्राप्त करने का प्रयास करता है?

A. Phishing
B. Formatting
C. Defragmentation
D. File Compression
Ans. A. Phishing
Explanation: Phishing is a cyber attack in which attackers impersonate trusted organizations to steal sensitive information from users.
Phishing एक साइबर हमला है जिसमें हमलावर नकली E-mail या Website के माध्यम से उपयोगकर्ताओं की गोपनीय जानकारी चुराने का प्रयास करते हैं।

Q99. Management Principle: Corporate Governance is the framework of rules, policies and practices through which an organization is directed and controlled to ensure accountability, transparency, ethical conduct and protection of stakeholders' interests.

Situation: A listed company constitutes an independent Audit Committee, appoints independent directors, establishes a whistle-blower mechanism, discloses all material information to shareholders and strictly complies with statutory regulations.

सबसे उपयुक्त निष्कर्ष क्या होगा? / Management Principle: Effective Corporate Governance enhances transparency, accountability, investor confidence and long-term organizational sustainability.
A. The company is effectively implementing Corporate Governance practices.
B. Corporate Governance is relevant only for government organizations.
C. Independent directors reduce accountability within the organization.
D. Financial transparency has no role in Corporate Governance.
Ans. A. The company is effectively implementing Corporate Governance practices.
Explanation: Corporate Governance promotes ethical management, transparency, accountability, regulatory compliance and protection of shareholders' as well as other stakeholders' interests.
Corporate Governance नैतिक प्रबंधन, पारदर्शिता, उत्तरदायित्व, विधिक अनुपालन तथा निवेशकों एवं अन्य हितधारकों के हितों की सुरक्षा सुनिश्चित करती है।

Q100. Which of the following best defines Artificial Intelligence (AI)? / निम्नलिखित में से कौन-सा विकल्प Artificial Intelligence (AI) की सर्वोत्तम परिभाषा प्रस्तुत करता है?

A. A technology that enables computer systems to simulate human intelligence such as learning, reasoning, problem-solving and decision-making.
B. A software application used only for creating spreadsheets.
C. A communication protocol designed exclusively for transferring files over the Internet.
D. A hardware component used only to increase computer storage capacity.
Ans. A. A technology that enables computer systems to simulate human intelligence such as learning, reasoning, problem-solving and decision-making.
Explanation: Artificial Intelligence (AI) enables machines to perform tasks that normally require human intelligence, including learning from data, recognizing patterns, making decisions and solving complex problems.
Artificial Intelligence (AI) ऐसी तकनीक है जो कंप्यूटर प्रणालियों को सीखने, तर्क करने, पैटर्न पहचानने, निर्णय लेने तथा जटिल समस्याओं का समाधान करने जैसे मानव-बुद्धि आधारित कार्य करने में सक्षम बनाती है।

नोट: यह हमारी MBA Entrance Exam सीरीज का चौथा भाग (Part 4) है। लिखित परीक्षा पास करने के बाद अगला पड़ाव इंटरव्यू होता है, इसलिए हम जल्द ही Part 5 लेकर आएंगे जिसमें Group Discussion (GD), Written Ability Test (WAT) और Personal Interview (PI) के महत्वपूर्ण टिप्स और प्रश्न शामिल होंगे। तब तक अपनी प्रैक्टिस जारी रखें!

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