UPSC EPFO APFC 2026 Mock Test Series with Answers

Q: Which statement best explains General Upendra Dwivedi?

Correct Answer: D. Chief of the Army Staff in 2026. General Upendra Dwivedi: Chief of the Army Staff in 2026

Q: Which of the following is best described as: Contributory social-security savings mechanism for covered employees

Correct Answer: C. Provident fund. The correct answer is Provident fund. Contributory social-security savings mechanism for covered employees

Q: SI unit of work is correctly associated with which of the following?

Correct Answer: A. joule. Work and energy are measured in joules.

Q: Which of the following is best described as: Depreciation method charging an equal amount each year, subject to residual value

Correct Answer: A. Straight-line method. The correct answer is Straight-line method. Depreciation method charging an equal amount each year, subject to residual value

Q: Which of the following is best described as: Auditor does not express an opinion because sufficient appropriate evidence cannot be obtained and effects may be pervasive

Correct Answer: A. Disclaimer of opinion. The correct answer is Disclaimer of opinion. Auditor does not express an opinion because sufficient appropriate evidence cannot be obtained and effects may be pervasive

Q: Choose the correct comparative form: This method is ___ than the previous one.

Correct Answer: A. more efficient. A comparison between two uses 'more efficient'.

Q: Which of the following is best described as: Recognition of income and expenses when earned or incurred rather than only when cash moves

Correct Answer: D. Accrual basis. The correct answer is Accrual basis. Recognition of income and expenses when earned or incurred rather than only when cash moves

QID #26988 UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 5 Medium

Which statement best explains General Upendra Dwivedi?

Correct Answer: D. Chief of the Army Staff in 2026
General Upendra Dwivedi: Chief of the Army Staff in 2026

Question: Which statement best explains General Upendra Dwivedi?

A. Holds the BRICS chair or presidency for 2026

B. 80 vacancies were announced for Assistant Provident Fund Commissioner posts

C. Chief of the Air Staff in 2026

D. Chief of the Army Staff in 2026

Correct Answer: D. Chief of the Army Staff in 2026Explanation: General Upendra Dwivedi: Chief of the Army Staff in 2026

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QID #26987 UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 5 Medium

Which of the following is best described as: Contributory social-security savings mechanism for covered employees

Correct Answer: C. Provident fund
The correct answer is Provident fund. Contributory social-security savings mechanism for covered employees

Question: Which of the following is best described as: Contributory social-security savings mechanism for covered employees

A. Equal remuneration principle

B. Inter-state migrant worker

C. Provident fund

D. Contract labour

Correct Answer: C. Provident fundExplanation: The correct answer is Provident fund. Contributory social-security savings mechanism for covered employees

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QID #26986 UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 5 Medium

SI unit of work is correctly associated with which of the following?

Correct Answer: A. joule
Work and energy are measured in joules.

Question: SI unit of work is correctly associated with which of the following?

A. joule

B. 7

C. chloroplasts

D. newton

Correct Answer: A. jouleExplanation: Work and energy are measured in joules.

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QID #26985 UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 5 Medium

Which statement best explains Social dialogue?

Correct Answer: D. Negotiation, consultation or exchange of information among governments, employers and workers
Social dialogue: Negotiation, consultation or exchange of information among governments, employers and workers

Question: Which statement best explains Social dialogue?

A. Employer's inability or failure to provide employment for specified reasons while employment relationship continues

B. Voluntary framework emphasizing orderly conduct and peaceful settlement in industrial relations

C. Institutional involvement of employees in management-related decision processes

D. Negotiation, consultation or exchange of information among governments, employers and workers

Correct Answer: D. Negotiation, consultation or exchange of information among governments, employers and workersExplanation: Social dialogue: Negotiation, consultation or exchange of information among governments, employers and workers

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QID #26984 UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 5 Medium

Which of the following is best described as: Depreciation method charging an equal amount each year, subject to residual value

Correct Answer: A. Straight-line method
The correct answer is Straight-line method. Depreciation method charging an equal amount each year, subject to residual value

Question: Which of the following is best described as: Depreciation method charging an equal amount each year, subject to residual value

A. Straight-line method

B. Ledger

C. Accrued income

D. Capital expenditure

Correct Answer: A. Straight-line methodExplanation: The correct answer is Straight-line method. Depreciation method charging an equal amount each year, subject to residual value

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QID #26983 UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 5 Medium

Which statement best explains Employees' compensation?

Correct Answer: D. Compensation framework for employment injury arising out of and in the course of employment
Employees' compensation: Compensation framework for employment injury arising out of and in the course of employment

Question: Which statement best explains Employees' compensation?

A. Consolidates central laws relating broadly to wages, minimum wages, bonus and equal remuneration

B. Insurance benefit linked to EPF membership under the EDLI scheme

C. Person participating in a work arrangement outside the traditional employer-employee relationship as recognized in social-security law

D. Compensation framework for employment injury arising out of and in the course of employment

Correct Answer: D. Compensation framework for employment injury arising out of and in the course of employmentExplanation: Employees' compensation: Compensation framework for employment injury arising out of and in the course of employment

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QID #26982 UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 5 Medium

Which of the following is best described as: Auditor does not express an opinion because sufficient appropriate evidence cannot be obtained and effects may be pervasive

Correct Answer: A. Disclaimer of opinion
The correct answer is Disclaimer of opinion. Auditor does not express an opinion because sufficient appropriate evidence cannot be obtained and effects may be pervasive

Question: Which of the following is best described as: Auditor does not express an opinion because sufficient appropriate evidence cannot be obtained and effects may be pervasive

A. Disclaimer of opinion

B. Internal control

C. Going concern

D. Audit sampling

Correct Answer: A. Disclaimer of opinionExplanation: The correct answer is Disclaimer of opinion. Auditor does not express an opinion because sufficient appropriate evidence cannot be obtained and effects may be pervasive

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QID #26981 UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 5 Medium

Which statement best explains Sample?

Correct Answer: D. Subset selected from a population for study
Sample: Subset selected from a population for study

Question: Which statement best explains Sample?

A. Most frequently occurring value

B. Relationship in which variables tend to move in opposite directions

C. Average squared deviation from the mean, according to the chosen population or sample formula

D. Subset selected from a population for study

Correct Answer: D. Subset selected from a population for studyExplanation: Sample: Subset selected from a population for study

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QID #26980 UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 5 Medium

Choose the correct comparative form: This method is ___ than the previous one.

Correct Answer: A. more efficient
A comparison between two uses 'more efficient'.

Question: Choose the correct comparative form: This method is ___ than the previous one.

A. more efficient

B. most efficient

C. efficiently

D. efficiency

Correct Answer: A. more efficientExplanation: A comparison between two uses 'more efficient'.

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QID #26979 UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 5 Medium

Which of the following is best described as: Recognition of income and expenses when earned or incurred rather than only when cash moves

Correct Answer: D. Accrual basis
The correct answer is Accrual basis. Recognition of income and expenses when earned or incurred rather than only when cash moves

Question: Which of the following is best described as: Recognition of income and expenses when earned or incurred rather than only when cash moves

A. Journal

B. Outstanding expense

C. Provision for doubtful debts

D. Accrual basis

Correct Answer: D. Accrual basisExplanation: The correct answer is Accrual basis. Recognition of income and expenses when earned or incurred rather than only when cash moves

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QID #26978 UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 5 Medium

Article 148 is correctly associated with which of the following?

Correct Answer: B. Comptroller and Auditor-General of India
Article 148 provides for the CAG.

Question: Article 148 is correctly associated with which of the following?

A. Definition of a Money Bill

B. Comptroller and Auditor-General of India

C. Right to move the Supreme Court for enforcement of Fundamental Rights

D. Subjects relating to Municipalities

Correct Answer: B. Comptroller and Auditor-General of IndiaExplanation: Article 148 provides for the CAG.

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QID #26977 UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 5 Medium

Which statement best explains Reverse repo?

Correct Answer: D. Mechanism or rate historically used by RBI for absorbing liquidity from banks
Reverse repo: Mechanism or rate historically used by RBI for absorbing liquidity from banks

Question: Which statement best explains Reverse repo?

A. Systematic record of a country's economic transactions with the rest of the world

B. Market value of final goods and services produced within a country during a given period

C. RBI facility for absorbing liquidity without collateral

D. Mechanism or rate historically used by RBI for absorbing liquidity from banks

Correct Answer: D. Mechanism or rate historically used by RBI for absorbing liquidity from banksExplanation: Reverse repo: Mechanism or rate historically used by RBI for absorbing liquidity from banks

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QID #26976 UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 5 Medium

Which of the following is best described as: GDP measured at current prices

Correct Answer: D. Nominal GDP
The correct answer is Nominal GDP. GDP measured at current prices

Question: Which of the following is best described as: GDP measured at current prices

A. Cash Reserve Ratio

B. Primary deficit

C. GVA

D. Nominal GDP

Correct Answer: D. Nominal GDPExplanation: The correct answer is Nominal GDP. GDP measured at current prices

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QID #26975 UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 5 Medium

Which of the following is correctly associated with chloroplasts?

Correct Answer: B. Photosynthesis mainly occurs in
Chloroplasts contain chlorophyll and are the main site of photosynthesis.

Question: Which of the following is correctly associated with chloroplasts?

A. Functional unit of kidney

B. Photosynthesis mainly occurs in

C. Greenhouse gas strongly associated with fossil-fuel combustion

D. SI unit of force

Correct Answer: B. Photosynthesis mainly occurs inExplanation: Chloroplasts contain chlorophyll and are the main site of photosynthesis.

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QID #26974 UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 5 Medium

Which of the following is best described as: Share of specified liabilities maintained by banks in prescribed liquid assets

Correct Answer: A. Statutory Liquidity Ratio
The correct answer is Statutory Liquidity Ratio. Share of specified liabilities maintained by banks in prescribed liquid assets

Question: Which of the following is best described as: Share of specified liabilities maintained by banks in prescribed liquid assets

A. Statutory Liquidity Ratio

B. Balance of payments

C. Monetary policy

D. Consumer Price Index

Correct Answer: A. Statutory Liquidity RatioExplanation: The correct answer is Statutory Liquidity Ratio. Share of specified liabilities maintained by banks in prescribed liquid assets

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QID #26973 UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 5 Medium

Which statement best explains Occupational safety?

Correct Answer: C. Measures aimed at preventing workplace accidents and occupational hazards
Occupational safety: Measures aimed at preventing workplace accidents and occupational hazards

Question: Which statement best explains Occupational safety?

A. Legal and administrative standards governing hours, welfare, safety and conditions at work

B. Person participating in a work arrangement outside the traditional employer-employee relationship as recognized in social-security law

C. Measures aimed at preventing workplace accidents and occupational hazards

D. Person undertaking platform-mediated work as recognized in social-security law

Correct Answer: C. Measures aimed at preventing workplace accidents and occupational hazardsExplanation: Occupational safety: Measures aimed at preventing workplace accidents and occupational hazards

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QID #26972 UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 5 Medium

Which of the following is best described as: Central benchmark under the Code on Wages below which state minimum wages should not be fixed

Correct Answer: D. Floor wage
The correct answer is Floor wage. Central benchmark under the Code on Wages below which state minimum wages should not be fixed

Question: Which of the following is best described as: Central benchmark under the Code on Wages below which state minimum wages should not be fixed

A. Industrial tribunal

B. Employees' compensation

C. Industrial Relations Code, 2020

D. Floor wage

Correct Answer: D. Floor wageExplanation: The correct answer is Floor wage. Central benchmark under the Code on Wages below which state minimum wages should not be fixed

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QID #26971 UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 5 Medium

Which of the following is best described as: Structured collection of data designed for efficient storage and retrieval

Correct Answer: B. Database
The correct answer is Database. Structured collection of data designed for efficient storage and retrieval

Question: Which of the following is best described as: Structured collection of data designed for efficient storage and retrieval

A. Ransomware

B. Database

C. Browser

D. Encryption

Correct Answer: B. DatabaseExplanation: The correct answer is Database. Structured collection of data designed for efficient storage and retrieval

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QID #26970 UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 5 Medium

An article costs ₹800 and is sold for ₹920. Find the profit percentage.

Correct Answer: A. 15% profit
Profit% = |SP-CP|/CP ×100 = 15%.

Question: An article costs ₹800 and is sold for ₹920. Find the profit percentage.

A. 15% profit

B. 120% profit

C. 20% profit

D. 10% profit

Correct Answer: A. 15% profitExplanation: Profit% = |SP-CP|/CP ×100 = 15%.

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QID #26969 UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 5 Medium

Which of the following is best described as: Public statement of service standards, responsibilities and grievance channels

Correct Answer: C. Citizen Charter
The correct answer is Citizen Charter. Public statement of service standards, responsibilities and grievance channels

Question: Which of the following is best described as: Public statement of service standards, responsibilities and grievance channels

A. Cooperative federalism

B. Public Accounts Committee

C. Citizen Charter

D. Social audit

Correct Answer: C. Citizen CharterExplanation: The correct answer is Citizen Charter. Public statement of service standards, responsibilities and grievance channels

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UPSC EPFO APFC 2026 Mock Test Series with Answers | Military Brat Defence Academy

Which statement best explains General Upendra Dwivedi?

Which of the following is best described as: Contributory social-security savings mechanism for covered employees

SI unit of work is correctly associated with which of the following?

Which statement best explains Social dialogue?

Which of the following is best described as: Depreciation method charging an equal amount each year, subject to residual value

Which statement best explains Employees' compensation?

Which of the following is best described as: Auditor does not express an opinion because sufficient appropriate evidence cannot be obtained and effects may be pervasive

Which statement best explains Sample?

Choose the correct comparative form: This method is ___ than the previous one.

Which of the following is best described as: Recognition of income and expenses when earned or incurred rather than only when cash moves

Article 148 is correctly associated with which of the following?

Which statement best explains Reverse repo?

Which of the following is best described as: GDP measured at current prices

Which of the following is correctly associated with chloroplasts?

Which of the following is best described as: Share of specified liabilities maintained by banks in prescribed liquid assets

Which statement best explains Occupational safety?

Which of the following is best described as: Central benchmark under the Code on Wages below which state minimum wages should not be fixed

Which of the following is best described as: Structured collection of data designed for efficient storage and retrieval

An article costs ₹800 and is sold for ₹920. Find the profit percentage.

Which of the following is best described as: Public statement of service standards, responsibilities and grievance channels

Free MCQs with Answers and Explanations