Commerce & Accountancy HCS 2022 Mains Questions
- Year 2022
- Conducted By Haryana Government / Haryana Public Service Commission (HPSC)
- Questions 10
- Maximum Marks 200
- Duration 3 Hours
- Languages Hindi & English
Exam Details
| Detail | Information |
|---|---|
| Examination | Commerce & Accountancy |
| Year | 2022 |
| Conducting Body | Haryana Government / Haryana Public Service Commission (HPSC) |
| Paper | Commerce & Accountancy |
| Subject | Commerce and Accountancy |
| Duration | 3 Hours |
| Maximum Marks | 200 |
| Number of Questions | 10 |
| Question Type | Descriptive / Subjective |
This dataset compiles the Commerce & Accountancy mains paper for the 2022 Haryana Government/HPSC exam, incorporating page 1 exam details (subject, time, marks, bilingual format, and section structure) and page 2 repaired questions with descriptive sub-parts. Section A and Section B each contain four questions; five questions must be answered in total with Q1 and Q5 compulsory, ensuring at least one question from each section. The objective_questions_preview reproduces Q1 with sub-parts on Walter model assumptions, depreciation methods, shutdown points, mergers and capital gains; Q2 covers the Indian Financial System, working capital risks, and mutual fund tax benefits; Q3 covers CVP analysis assumptions and final accounts rules. The SEO metadata consolidates these themes into topics, keywords, and FAQ-ready content to improve search visibility for exam candidates.
Major Topics Covered
- Walter model
- Depreciation methods
- Shutdown point
- Mergers and acquisitions
- Capital gains
- Capital gains tax exemptions
- Indian Financial System
- Working capital management
- Tax benefits of mutual funds
- Special funds for tax benefits
- Cost-Volume-Profit (CVP) Analysis
- Final accounts rules
- Financial markets
- Capital structure
- Financial management
- Budgeting
- Accounting standards
- Taxation
- Corporate finance
- Examinations and patterns
Why This Paper is Important
- Useful for Commerce & Accountancy preparation
- Helps understand the latest exam pattern
- Useful for practice and self-assessment
- Covers frequently asked General Studies topics
- Helpful for analysing question trends
Related Resources
Instructions
- 2022 Commerce and Accountancy वाणिज्य तथा लेखाशास्त्र Time: 3 hours Maximum Marks: 200 समयः 3 घंटे अधिकतम अंकः 200
- प्रश्न पत्र के लिए विशिष्ट निर्देश This paper is divided into two Sections, Section-A and Section-B. i. ये प्रश्नपत्र दो खंडों में विभाजित है, खंड-A और खंड-B Each Section contains four (4) questions. ii. प्रत्येक खंड में चार प्रश्न है। Candidate has to attempt five questions in all. iii. परीक्षार्थी को पांच प्रश्नों का उत्तर लिखना है। Question Nos. 1 and 5 are compulsory and out of the remaining, THREE questions iv. are to be attempted choosing at least ONE question from each Section. प्रश्न संख्या 1 और 5 अनिवार्य है और शेष प्रश्नों में से किन्हीं तीन का उत्तर लिखना है, प्रत्येक खंड से एक प्रश्न को हल करना है। Word limit in questions, where specified, should be adhered to.
- V. प्रश्नों में शब्द सीमा, जहाँ विनिर्दिष्ट है, का अनुसरण किया जाना चाहिए। The number of marks carried by a question/part is indicated against it. vi. प्रत्येक प्रश्न /भाग के लिए नियत अंक उसके सामने दिए गए हैं। vii.
- Questions are printed in English & Hindi languages.
- In case of any ambiguity in translation of any question, English version shall be treated as final. प्रत्येक प्रश्न हिन्दी और अंग्रेजी दोनों भाषाओं में छपा है। प्रश्नों के अनुवाद में किसी अस्पष्टता की स्थिति में, अंग्रेजी सस्करण को ही अन्तिम माना जाएगा। \tilde{A} and \tilde{B} are the contracted of \tilde{A} and \tilde{B} are \tilde{B} and \tilde{B} are \tilde{B} and \tilde{B} are \tilde{B} and \tilde{B} are \tilde{B} and \tilde{B} are \tilde{B} and \tilde{B} are \tilde{B} and \tilde{B} \mathbf{1} \mathcal{P}
Questions (page 2)
Q0. Write a note on "Indian Financial System". Put your understanding over
Q0.
What Assumptions Does Cost-Volume-Profit (CVP) Analysis Make?
What are the rules regarding the preparation and presentation of the final accounts of a company?
Q1.
SECTION A (खंड A) Q.1. Write answers of the following questions in not more than 150 words each. निम्नलिखित प्रश्नों के उत्तर लिखिए। प्रत्येक प्रश्न का उत्तर अधिकतम 150 शब्दों में लिखिए। l(a) Illustrate the assumptions in Walter model of dividend. लाभांश के वाल्टर मॉडल में मान्यताओं का वर्णन करें। 8 1 b Discuss the depreciation method that assumes that an asset should be 8 depreciated more in the earlier years and less in later years of use. मूल्यह्रास पद्धति पर चर्चा करें जो मानती है कि किसी परिसंपत्ति का पहले के वर्षों में अधिक और उपयोग के बाद के वर्षों में कम मूल्यह्रास होना चाहिए। Discuss how a shutdown point of a business is determined. 1
(c) 8 चर्चा करें कि किसी व्यवसाय का शटडाउन बिंदु कैसे निर्धारित किया जाता है। 1(d) What is most important strategy in Mergers and acquisition 8 विलय एवं अधिग्रहण में सबसे महत्वपूर्ण रणनीति क्या है? Illustrate Capital gain. What are different types of Capital Gain. Discuss the 1(e) 8 conditions when Capital gain is exempted from tax. पूंजीगत लाभ का चित्रण करें। पूंजीगत लाभ के विभिन्न प्रकार क्या हैं? उन स्थितियों पर चर्चा करें जब पूंजीगत लाभ को कर से छूट दी गई है। Write answers of the following questions Q.
Q2.
(a) निम्नलिखित प्रश्नों के उत्तर लिखिए। Write a note on "Indian Financial System". Put your understanding over 2 components of Indian Financial System. "भारतीय वित्तीय प्रणाली" पर एक नोट लिखें। भारतीय वित्तीय प्रणाली के घटकों पर अपनी समझ रखें। What are the potential risks of poor working capital management? 2
(b) खराब कार्यशील पूंजी प्रबंधन के संभावित जोखिम क्या हैं? What are the tax benefits one can get while investing through mutual funds? 2
(c) Are there any special funds where one can invest to avail tax benefits? म्यूचुअल फंड के माध्यम से निवेश करने पर किसी को क्या कर लाभ मिल 8सकते हैं? क्या कोई विशेष फंड है जहां कोई कर लाभ प्राप्त करने के लिए निवेश कर सकता है? Write answers of the following questions. Q.3. निम्नलिखित प्रश्नों के उत्तर लिखिए। What Assumptions Does Cost-Volume-Profit (CVP) Analysis Make? 3(a) लागत-मात्रा-लाभ (सीवीपी) विश्लेषण क्या अनुमान लगाता है? What are the rules regarding the preparation and presentation of the final 3(b) accounts of a company? किसी कंपनी के अंतिम खातों की तैयारी और प्रस्तुति के संबंध में क्या नियम हैं? \overline2
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Frequently asked questions
What is the overall pattern of the paper?
Two sections (A and B) with four questions each; five questions must be answered in total; Q1 and Q5 are compulsory.
Are questions printed in English and Hindi?
Yes. Questions are bilingual; English version is treated as final in case of ambiguity.
What is the duration and maximum marks?
Time: 3 hours; Maximum Marks: 200.
How many questions must I answer from each section?
You must answer at least one question from each section, with a total of five questions.
What are the main topics in Section A?
Q1 sub-parts include Walter model assumptions, depreciation, shutdown point, mergers and capital gains.
What are the main topics in Section B?
Q2 and Q3 cover Indian Financial System, working capital management, mutual fund tax benefits, CVP, and final accounts rules.