QID #26888
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 4 Medium
Which of the following is best described as: Rock-cut caves in Maharashtra especially known for Buddhist paintings
A
Ajanta Caves
B
Sanchi Stupa
C
Carnatic music
D
Bharatanatyam
Correct Answer: A. Ajanta Caves
Question: Which of the following is best described as: Rock-cut caves in Maharashtra especially known for Buddhist paintings
A. Ajanta Caves
B. Sanchi Stupa
C. Carnatic music
D. Bharatanatyam
Correct Answer: A. Ajanta Caves
Explanation: The correct answer is Ajanta Caves. Rock-cut caves in Maharashtra especially known for Buddhist paintings
QID #26887
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 4 Medium
Which of the following is correctly associated with Equality before law and equal protection of laws?
A
Basic structure doctrine
B
Article 368
C
Article 14
D
Tenth Schedule
Correct Answer: C. Article 14
Question: Which of the following is correctly associated with Equality before law and equal protection of laws?
A. Basic structure doctrine
B. Article 368
C. Article 14
D. Tenth Schedule
Correct Answer: C. Article 14
Explanation: Article 14 guarantees equality before law and equal protection of laws.
QID #26886
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 4 Medium
Which statement best explains Revenue deficit?
A
RBI facility for absorbing liquidity without collateral
B
Index measuring changes in retail prices of a basket of consumer goods and services
C
External reserve assets held by the central bank
D
Excess of revenue expenditure over revenue receipts
Correct Answer: D. Excess of revenue expenditure over revenue receipts
Question: Which statement best explains Revenue deficit?
A. RBI facility for absorbing liquidity without collateral
B. Index measuring changes in retail prices of a basket of consumer goods and services
C. External reserve assets held by the central bank
D. Excess of revenue expenditure over revenue receipts
Correct Answer: D. Excess of revenue expenditure over revenue receipts
Explanation: Revenue deficit: Excess of revenue expenditure over revenue receipts
QID #26885
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 4 Medium
Which of the following is best described as: Payment made in advance for a future accounting period
A
Provision for doubtful debts
B
Closing stock
C
Bad debt
D
Prepaid expense
Correct Answer: D. Prepaid expense
Question: Which of the following is best described as: Payment made in advance for a future accounting period
A. Provision for doubtful debts
B. Closing stock
C. Bad debt
D. Prepaid expense
Correct Answer: D. Prepaid expense
Explanation: The correct answer is Prepaid expense. Payment made in advance for a future accounting period
QID #26884
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 4 Medium
Which statement best explains Sattriya?
A
Classical dance tradition developed in the Vaishnav monasteries of Assam
B
Old form of Hindustani classical vocal music
C
Delhi monument begun by Qutb-ud-din Aibak and completed or extended by successors
D
13th-century temple in Odisha dedicated to Surya
Correct Answer: A. Classical dance tradition developed in the Vaishnav monasteries of Assam
Question: Which statement best explains Sattriya?
A. Classical dance tradition developed in the Vaishnav monasteries of Assam
B. Old form of Hindustani classical vocal music
C. Delhi monument begun by Qutb-ud-din Aibak and completed or extended by successors
D. 13th-century temple in Odisha dedicated to Surya
Correct Answer: A. Classical dance tradition developed in the Vaishnav monasteries of Assam
Explanation: Sattriya: Classical dance tradition developed in the Vaishnav monasteries of Assam
QID #26883
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 4 Medium
Which of the following is best described as: Chief of the Army Staff in 2026
A
General Upendra Dwivedi
B
United States — G20 2026
C
2026 Winter Olympic Games
D
Chief Election Commissioner Gyanesh Kumar
Correct Answer: A. General Upendra Dwivedi
Question: Which of the following is best described as: Chief of the Army Staff in 2026
A. General Upendra Dwivedi
B. United States — G20 2026
C. 2026 Winter Olympic Games
D. Chief Election Commissioner Gyanesh Kumar
Correct Answer: A. General Upendra Dwivedi
Explanation: The correct answer is General Upendra Dwivedi. Chief of the Army Staff in 2026
QID #26882
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 4 Medium
Which of the following is correctly associated with 1919?
A
Partition of Bengal announced
B
Jallianwala Bagh massacre
C
Kheda Satyagraha
D
August Offer
Correct Answer: B. Jallianwala Bagh massacre
Question: Which of the following is correctly associated with 1919?
A. Partition of Bengal announced
B. Jallianwala Bagh massacre
C. Kheda Satyagraha
D. August Offer
Correct Answer: B. Jallianwala Bagh massacre
Explanation: The Jallianwala Bagh massacre occurred on 13 April 1919.
QID #26881
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 4 Medium
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 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 workers
Explanation: Social dialogue: Negotiation, consultation or exchange of information among governments, employers and workers
QID #26880
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 4 Medium
Which statement best explains Disability benefit?
A
Member declaration identifying person or persons entitled to receive specified benefits on death
B
Universal Account Number used to link and manage EPF member accounts
C
Income or protection provided on qualifying disability under a social-security scheme
D
Employees' Provident Fund Organisation
Correct Answer: C. Income or protection provided on qualifying disability under a social-security scheme
Question: Which statement best explains Disability benefit?
A. Member declaration identifying person or persons entitled to receive specified benefits on death
B. Universal Account Number used to link and manage EPF member accounts
C. Income or protection provided on qualifying disability under a social-security scheme
D. Employees' Provident Fund Organisation
Correct Answer: C. Income or protection provided on qualifying disability under a social-security scheme
Explanation: Disability benefit: Income or protection provided on qualifying disability under a social-security scheme
QID #26879
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 4 Medium
Which statement best explains Employment injury benefit?
A
Contribution deducted from eligible employee wages according to applicable rules
B
Income and support mechanisms intended to protect persons in old age
C
Non-contributory support generally financed from public revenues for eligible beneficiaries
D
Protection related to injury or disease arising from employment
Correct Answer: D. Protection related to injury or disease arising from employment
Question: Which statement best explains Employment injury benefit?
A. Contribution deducted from eligible employee wages according to applicable rules
B. Income and support mechanisms intended to protect persons in old age
C. Non-contributory support generally financed from public revenues for eligible beneficiaries
D. Protection related to injury or disease arising from employment
Correct Answer: D. Protection related to injury or disease arising from employment
Explanation: Employment injury benefit: Protection related to injury or disease arising from employment
QID #26878
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 4 Medium
Which statement best explains Primary deficit?
A
Fiscal deficit minus interest payments
B
Sustained decline in the general price level
C
Part of balance of payments covering trade in goods and services, income and current transfers
D
GDP measured at constant prices to remove price-change effects
Correct Answer: A. Fiscal deficit minus interest payments
Question: Which statement best explains Primary deficit?
A. Fiscal deficit minus interest payments
B. Sustained decline in the general price level
C. Part of balance of payments covering trade in goods and services, income and current transfers
D. GDP measured at constant prices to remove price-change effects
Correct Answer: A. Fiscal deficit minus interest payments
Explanation: Primary deficit: Fiscal deficit minus interest payments
QID #26877
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 4 Medium
Which of the following is best described as: Principal legislation historically governing provident fund, pension and deposit-linked insurance schemes for covered establishments
A
Maternity protection
B
EPF & MP Act, 1952
C
EPFO
D
Employee State Insurance
Correct Answer: B. EPF & MP Act, 1952
Question: Which of the following is best described as: Principal legislation historically governing provident fund, pension and deposit-linked insurance schemes for covered establishments
A. Maternity protection
B. EPF & MP Act, 1952
C. EPFO
D. Employee State Insurance
Correct Answer: B. EPF & MP Act, 1952
Explanation: The correct answer is EPF & MP Act, 1952. Principal legislation historically governing provident fund, pension and deposit-linked insurance schemes for covered establishments
QID #26876
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 4 Medium
Which of the following is best described as: Voluntary framework emphasizing orderly conduct and peaceful settlement in industrial relations
A
Standing orders
B
Code of discipline
C
Industrial relations
D
Lay-off
Correct Answer: B. Code of discipline
Question: Which of the following is best described as: Voluntary framework emphasizing orderly conduct and peaceful settlement in industrial relations
A. Standing orders
B. Code of discipline
C. Industrial relations
D. Lay-off
Correct Answer: B. Code of discipline
Explanation: The correct answer is Code of discipline. Voluntary framework emphasizing orderly conduct and peaceful settlement in industrial relations
QID #26875
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 4 Medium
Which of the following is best described as: Compensation framework for employment injury arising out of and in the course of employment
A
Employees' compensation
B
Occupational safety
C
Labour inspection
D
Equal remuneration principle
Correct Answer: A. Employees' compensation
Question: Which of the following is best described as: Compensation framework for employment injury arising out of and in the course of employment
A. Employees' compensation
B. Occupational safety
C. Labour inspection
D. Equal remuneration principle
Correct Answer: A. Employees' compensation
Explanation: The correct answer is Employees' compensation. Compensation framework for employment injury arising out of and in the course of employment
QID #26874
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 4 Medium
Which of the following is best described as: Audit procedures designed to detect material misstatements at the assertion level
A
Detection risk
B
Going concern
C
Qualified opinion
D
Substantive procedures
Correct Answer: D. Substantive procedures
Question: Which of the following is best described as: Audit procedures designed to detect material misstatements at the assertion level
A. Detection risk
B. Going concern
C. Qualified opinion
D. Substantive procedures
Correct Answer: D. Substantive procedures
Explanation: The correct answer is Substantive procedures. Audit procedures designed to detect material misstatements at the assertion level
QID #26873
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 4 Medium
Which statement best explains Industrial tribunal?
A
Legal regulation of timely and authorized payment of wages
B
Adjudicatory forum for specified industrial disputes
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: B. Adjudicatory forum for specified industrial disputes
Question: Which statement best explains Industrial tribunal?
A. Legal regulation of timely and authorized payment of wages
B. Adjudicatory forum for specified industrial disputes
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: B. Adjudicatory forum for specified industrial disputes
Explanation: Industrial tribunal: Adjudicatory forum for specified industrial disputes
QID #26872
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 4 Medium
Which of the following is best described as: Volatile primary memory used for active programs and data
A
Phishing
B
Spreadsheet
C
RAM
D
Malware
Correct Answer: C. RAM
Question: Which of the following is best described as: Volatile primary memory used for active programs and data
A. Phishing
B. Spreadsheet
C. RAM
D. Malware
Correct Answer: C. RAM
Explanation: The correct answer is RAM. Volatile primary memory used for active programs and data
QID #26871
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 4 Medium
Which statement best explains Balance of payments?
A
Index tracking price changes at the wholesale level for a basket of goods
B
Excess of total expenditure over total non-debt receipts of government
C
Systematic record of a country's economic transactions with the rest of the world
D
Part of external accounts recording capital transfers and financial flows
Correct Answer: C. Systematic record of a country's economic transactions with the rest of the world
Question: Which statement best explains Balance of payments?
A. Index tracking price changes at the wholesale level for a basket of goods
B. Excess of total expenditure over total non-debt receipts of government
C. Systematic record of a country's economic transactions with the rest of the world
D. Part of external accounts recording capital transfers and financial flows
Correct Answer: C. Systematic record of a country's economic transactions with the rest of the world
Explanation: Balance of payments: Systematic record of a country's economic transactions with the rest of the world
QID #26870
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 4 Medium
Which statement best explains Subrogation?
A
Person or property whose risk is covered
B
Life cover for a specified period, generally without savings component
C
Insurer's right, after paying a loss, to pursue recovery from a responsible third party
D
Duty of parties to disclose material facts relevant to insurance contract
Correct Answer: C. Insurer's right, after paying a loss, to pursue recovery from a responsible third party
Question: Which statement best explains Subrogation?
A. Person or property whose risk is covered
B. Life cover for a specified period, generally without savings component
C. Insurer's right, after paying a loss, to pursue recovery from a responsible third party
D. Duty of parties to disclose material facts relevant to insurance contract
Correct Answer: C. Insurer's right, after paying a loss, to pursue recovery from a responsible third party
Explanation: Subrogation: Insurer's right, after paying a loss, to pursue recovery from a responsible third party
QID #26869
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 4 Medium
Which statement best explains Provision for doubtful debts?
A
Expenditure whose benefit is generally consumed within the current accounting period
B
Depreciation method applying a rate to the carrying amount of an asset
C
Estimate of receivables that may become uncollectible
D
Book containing individual accounts to which journal entries are posted
Correct Answer: C. Estimate of receivables that may become uncollectible
Question: Which statement best explains Provision for doubtful debts?
A. Expenditure whose benefit is generally consumed within the current accounting period
B. Depreciation method applying a rate to the carrying amount of an asset
C. Estimate of receivables that may become uncollectible
D. Book containing individual accounts to which journal entries are posted
Correct Answer: C. Estimate of receivables that may become uncollectible
Explanation: Provision for doubtful debts: Estimate of receivables that may become uncollectible
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