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UPSC EPFO APFC 2026 Mock Test Series with Answers | Military Brat Defence Academy
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Series: UPSC EPFO APFC 2026 Mock Test Series
QID #26548
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 1 Medium
Which of the following is best described as: Pension Fund Regulatory and Development Authority
A
Transfer claim
B
Nomination
C
PFRDA
D
Employee contribution
Correct Answer: C. PFRDA
Question: Which of the following is best described as: Pension Fund Regulatory and Development Authority
A. Transfer claim
B. Nomination
C. PFRDA
D. Employee contribution
Correct Answer: C. PFRDA
Explanation: The correct answer is PFRDA. Pension Fund Regulatory and Development Authority
QID #26547
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 1 Medium
Which statement best explains Current liability?
A
Current assets minus current liabilities
B
Assets = Liabilities + Equity
C
Obligation expected to be settled within the operating cycle or specified short period
D
Payment made in advance for a future accounting period
Correct Answer: C. Obligation expected to be settled within the operating cycle or specified short period
Question: Which statement best explains Current liability?
A. Current assets minus current liabilities
B. Assets = Liabilities + Equity
C. Obligation expected to be settled within the operating cycle or specified short period
D. Payment made in advance for a future accounting period
Correct Answer: C. Obligation expected to be settled within the operating cycle or specified short period
Explanation: Current liability: Obligation expected to be settled within the operating cycle or specified short period
QID #26546
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 1 Medium
Which of the following is best described as: Audit opinion used when material misstatements are both material and pervasive
A
Adverse opinion
B
Inherent risk
C
Test of controls
D
Materiality
Correct Answer: A. Adverse opinion
Question: Which of the following is best described as: Audit opinion used when material misstatements are both material and pervasive
A. Adverse opinion
B. Inherent risk
C. Test of controls
D. Materiality
Correct Answer: A. Adverse opinion
Explanation: The correct answer is Adverse opinion. Audit opinion used when material misstatements are both material and pervasive
QID #26545
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 1 Medium
Which statement best explains Audit sampling?
A
Application of audit procedures to less than 100 percent of items in a population
B
Independent examination commonly performed by an auditor outside the entity
C
Risk that the auditor expresses an inappropriate opinion when financial statements are materially misstated
D
Auditor does not express an opinion because sufficient appropriate evidence cannot be obtained and effects may be pervasive
Correct Answer: A. Application of audit procedures to less than 100 percent of items in a population
Question: Which statement best explains Audit sampling?
A. Application of audit procedures to less than 100 percent of items in a population
B. Independent examination commonly performed by an auditor outside the entity
C. Risk that the auditor expresses an inappropriate opinion when financial statements are materially misstated
D. Auditor does not express an opinion because sufficient appropriate evidence cannot be obtained and effects may be pervasive
Correct Answer: A. Application of audit procedures to less than 100 percent of items in a population
Explanation: Audit sampling: Application of audit procedures to less than 100 percent of items in a population
QID #26544
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 1 Medium
Which of the following is best described as: Tax collected through transactions where burden may be shifted to another person
A
Nominal GDP
B
Cash Reserve Ratio
C
Direct tax
D
Indirect tax
Correct Answer: D. Indirect tax
Question: Which of the following is best described as: Tax collected through transactions where burden may be shifted to another person
A. Nominal GDP
B. Cash Reserve Ratio
C. Direct tax
D. Indirect tax
Correct Answer: D. Indirect tax
Explanation: The correct answer is Indirect tax. Tax collected through transactions where burden may be shifted to another person
QID #26543
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 1 Medium
Which statement best explains EPF & MP Act, 1952?
A
Contribution made by the covered employer toward statutory social-security benefits
B
Principal legislation historically governing provident fund, pension and deposit-linked insurance schemes for covered establishments
C
Income or protection provided on qualifying disability under a social-security scheme
D
Government-backed pension scheme aimed particularly at workers in the unorganized sector
Correct Answer: B. Principal legislation historically governing provident fund, pension and deposit-linked insurance schemes for covered establishments
Question: Which statement best explains EPF & MP Act, 1952?
A. Contribution made by the covered employer toward statutory social-security benefits
B. Principal legislation historically governing provident fund, pension and deposit-linked insurance schemes for covered establishments
C. Income or protection provided on qualifying disability under a social-security scheme
D. Government-backed pension scheme aimed particularly at workers in the unorganized sector
Correct Answer: B. Principal legislation historically governing provident fund, pension and deposit-linked insurance schemes for covered establishments
Explanation: EPF & MP Act, 1952: Principal legislation historically governing provident fund, pension and deposit-linked insurance schemes for covered establishments
QID #26542
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 1 Medium
Which of the following is best described as: Chief of the Air Staff in 2026
A
Air Chief Marshal A. P. Singh
B
RBI Governor Sanjay Malhotra
C
Kristalina Georgieva
D
Chief Election Commissioner Gyanesh Kumar
Correct Answer: A. Air Chief Marshal A. P. Singh
Question: Which of the following is best described as: Chief of the Air Staff in 2026
A. Air Chief Marshal A. P. Singh
B. RBI Governor Sanjay Malhotra
C. Kristalina Georgieva
D. Chief Election Commissioner Gyanesh Kumar
Correct Answer: A. Air Chief Marshal A. P. Singh
Explanation: The correct answer is Air Chief Marshal A. P. Singh. Chief of the Air Staff in 2026
QID #26541
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 1 Medium
Which statement best explains EPFO?
A
Non-contributory support generally financed from public revenues for eligible beneficiaries
B
Employees' Provident Fund Organisation
C
Defined-contribution retirement savings system regulated under the pension framework
D
Scheme providing pension benefits to eligible members and beneficiaries
Correct Answer: B. Employees' Provident Fund Organisation
Question: Which statement best explains EPFO?
A. Non-contributory support generally financed from public revenues for eligible beneficiaries
B. Employees' Provident Fund Organisation
C. Defined-contribution retirement savings system regulated under the pension framework
D. Scheme providing pension benefits to eligible members and beneficiaries
Correct Answer: B. Employees' Provident Fund Organisation
Explanation: EPFO: Employees' Provident Fund Organisation
QID #26540
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 1 Medium
If 40% of a number is 80, find the number.
A
200
B
120
C
320
D
40
Correct Answer: A. 200
Question: If 40% of a number is 80, find the number.
A. 200
B. 120
C. 320
D. 40
Correct Answer: A. 200
Explanation: Number = 80/0.40 = 200.
QID #26539
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 1 Medium
Which of the following is best described as: Disease caused primarily by exposure to risk factors arising from work activity
A
Working conditions
B
Occupational disease
C
Code on Social Security, 2020
D
Bonus
Correct Answer: B. Occupational disease
Question: Which of the following is best described as: Disease caused primarily by exposure to risk factors arising from work activity
A. Working conditions
B. Occupational disease
C. Code on Social Security, 2020
D. Bonus
Correct Answer: B. Occupational disease
Explanation: The correct answer is Occupational disease. Disease caused primarily by exposure to risk factors arising from work activity
QID #26538
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 1 Medium
Which of the following is best described as: Number of persons living per unit area
A
Population density
B
SDG 1
C
SDG 3
D
Demographic dividend
Correct Answer: A. Population density
Question: Which of the following is best described as: Number of persons living per unit area
A. Population density
B. SDG 1
C. SDG 3
D. Demographic dividend
Correct Answer: A. Population density
Explanation: The correct answer is Population density. Number of persons living per unit area
QID #26537
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 1 Medium
Choose the correct passive form of 'The committee approved the proposal.'
A
The proposal was approved by the committee.
B
The proposal is approved by the committee.
C
The proposal had approve by the committee.
D
The proposal was approving by the committee.
Correct Answer: A. The proposal was approved by the committee.
Question: Choose the correct passive form of 'The committee approved the proposal.'
A. The proposal was approved by the committee.
B. The proposal is approved by the committee.
C. The proposal had approve by the committee.
D. The proposal was approving by the committee.
Correct Answer: A. The proposal was approved by the committee.
Explanation: Simple past active changes to 'was/were + past participle'.
QID #26536
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 1 Medium
Which of the following is correctly associated with President's power to grant pardons etc. in specified cases?
A
Article 15
B
Article 72
C
Article 44
D
Basic structure doctrine
Correct Answer: B. Article 72
Question: Which of the following is correctly associated with President's power to grant pardons etc. in specified cases?
A. Article 15
B. Article 72
C. Article 44
D. Basic structure doctrine
Correct Answer: B. Article 72
Explanation: Article 72 concerns the President's pardoning power.
QID #26535
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 1 Medium
Which of the following is best described as: Average number of children a woman would have over her lifetime under prevailing fertility rates
A
Total fertility rate
B
Multidimensional Poverty Index
C
SDG 10
D
Migration
Correct Answer: A. Total fertility rate
Question: Which of the following is best described as: Average number of children a woman would have over her lifetime under prevailing fertility rates
A. Total fertility rate
B. Multidimensional Poverty Index
C. SDG 10
D. Migration
Correct Answer: A. Total fertility rate
Explanation: The correct answer is Total fertility rate. Average number of children a woman would have over her lifetime under prevailing fertility rates
QID #26534
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 1 Easy
Find the next number: 7, 14, 21, 28, ?
A
35
B
37
C
33
D
70
Correct Answer: A. 35
Question: Find the next number: 7, 14, 21, 28, ?
Correct Answer: A. 35
Explanation: The pattern is add 7; next term is 35.
QID #26533
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 1 Medium
Which statement best explains Human Development Index?
A
Measure of overlapping deprivations in health, education and living standards
B
Increasing proportion of a population living in urban areas
C
Development that meets present needs without compromising future generations' ability to meet theirs
D
Composite index combining health, education and income dimensions
Correct Answer: D. Composite index combining health, education and income dimensions
Question: Which statement best explains Human Development Index?
A. Measure of overlapping deprivations in health, education and living standards
B. Increasing proportion of a population living in urban areas
C. Development that meets present needs without compromising future generations' ability to meet theirs
D. Composite index combining health, education and income dimensions
Correct Answer: D. Composite index combining health, education and income dimensions
Explanation: Human Development Index: Composite index combining health, education and income dimensions
QID #26532
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 1 Medium
Which of the following is best described as: Statement showing revenues and expenses for a period
A
Income statement
B
Journal
C
Bank reconciliation statement
D
Accrual basis
Correct Answer: A. Income statement
Question: Which of the following is best described as: Statement showing revenues and expenses for a period
A. Income statement
B. Journal
C. Bank reconciliation statement
D. Accrual basis
Correct Answer: A. Income statement
Explanation: The correct answer is Income statement. Statement showing revenues and expenses for a period
QID #26531
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 1 Easy
Choose the correctly spelt word.
A
separate
B
seperate
C
separete
D
seperrate
Correct Answer: A. separate
Question: Choose the correctly spelt word.
A. separate
B. seperate
C. separete
D. seperrate
Correct Answer: A. separate
Explanation: The correct spelling is 'separate'.
QID #26530
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 1 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 #26529
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 1 Medium
Which statement best explains Provident fund contribution?
A
Government-backed pension scheme aimed particularly at workers in the unorganized sector
B
Scheme providing provident-fund accumulation for eligible members
C
Pension Fund Regulatory and Development Authority
D
Periodic contribution credited to an employee's provident-fund account under applicable rules
Correct Answer: D. Periodic contribution credited to an employee's provident-fund account under applicable rules
Question: Which statement best explains Provident fund contribution?
A. Government-backed pension scheme aimed particularly at workers in the unorganized sector
B. Scheme providing provident-fund accumulation for eligible members
C. Pension Fund Regulatory and Development Authority
D. Periodic contribution credited to an employee's provident-fund account under applicable rules
Correct Answer: D. Periodic contribution credited to an employee's provident-fund account under applicable rules
Explanation: Provident fund contribution: Periodic contribution credited to an employee's provident-fund account under applicable rules
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