QID #27488
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 9 Medium
Which of the following is best described as: Recognition of transactions primarily when cash is received or paid
A
Current liability
B
Cash basis
C
Accounting equation
D
Bank reconciliation statement
Correct Answer: B. Cash basis
Question: Which of the following is best described as: Recognition of transactions primarily when cash is received or paid
A. Current liability
B. Cash basis
C. Accounting equation
D. Bank reconciliation statement
Correct Answer: B. Cash basis
Explanation: The correct answer is Cash basis. Recognition of transactions primarily when cash is received or paid
QID #27487
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 9 Medium
Which of the following is best described as: Hypertext Transfer Protocol used for web communication
A
ROM
B
Ransomware
C
HTTP
D
HTTPS
Correct Answer: C. HTTP
Question: Which of the following is best described as: Hypertext Transfer Protocol used for web communication
A. ROM
B. Ransomware
C. HTTP
D. HTTPS
Correct Answer: C. HTTP
Explanation: The correct answer is HTTP. Hypertext Transfer Protocol used for web communication
QID #27486
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 9 Medium
Which statement best explains Works committee?
A
Bipartite workplace body intended to promote amity and good relations between employer and workers
B
Temporary closing or suspension of work by an employer during an industrial dispute
C
Services, facilities and amenities aimed at improving workers' well-being
D
Disagreement connected with employment, non-employment, terms of employment or conditions of labour
Correct Answer: A. Bipartite workplace body intended to promote amity and good relations between employer and workers
Question: Which statement best explains Works committee?
A. Bipartite workplace body intended to promote amity and good relations between employer and workers
B. Temporary closing or suspension of work by an employer during an industrial dispute
C. Services, facilities and amenities aimed at improving workers' well-being
D. Disagreement connected with employment, non-employment, terms of employment or conditions of labour
Correct Answer: A. Bipartite workplace body intended to promote amity and good relations between employer and workers
Explanation: Works committee: Bipartite workplace body intended to promote amity and good relations between employer and workers
QID #27485
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 9 Medium
Which of the following is best described as: Composite index combining health, education and income dimensions
A
Replacement-level fertility
B
Multidimensional Poverty Index
C
Human Development Index
D
SDG 5
Correct Answer: C. Human Development Index
Question: Which of the following is best described as: Composite index combining health, education and income dimensions
A. Replacement-level fertility
B. Multidimensional Poverty Index
C. Human Development Index
D. SDG 5
Correct Answer: C. Human Development Index
Explanation: The correct answer is Human Development Index. Composite index combining health, education and income dimensions
QID #27484
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 9 Medium
Which of the following is correctly associated with Uniform civil code as a Directive Principle?
A
Article 51A
B
Article 368
C
Article 44
D
Article 324
Correct Answer: C. Article 44
Question: Which of the following is correctly associated with Uniform civil code as a Directive Principle?
A. Article 51A
B. Article 368
C. Article 44
D. Article 324
Correct Answer: C. Article 44
Explanation: Article 44 contains the Directive Principle relating to a uniform civil code.
QID #27483
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 9 Medium
Which statement best explains Substantive procedures?
A
Independent examination commonly performed by an auditor outside the entity
B
Application of audit procedures to less than 100 percent of items in a population
C
Audit procedures designed to detect material misstatements at the assertion level
D
Independent assurance activity within or for an organization to evaluate controls, risk management and governance
Correct Answer: C. Audit procedures designed to detect material misstatements at the assertion level
Question: Which statement best explains Substantive procedures?
A. Independent examination commonly performed by an auditor outside the entity
B. Application of audit procedures to less than 100 percent of items in a population
C. Audit procedures designed to detect material misstatements at the assertion level
D. Independent assurance activity within or for an organization to evaluate controls, risk management and governance
Correct Answer: C. Audit procedures designed to detect material misstatements at the assertion level
Explanation: Substantive procedures: Audit procedures designed to detect material misstatements at the assertion level
QID #27482
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 9 Medium
Home Rule Leagues launched is correctly associated with which of the following?
A
1919
B
1905
C
1916
D
1942
Correct Answer: C. 1916
Question: Home Rule Leagues launched is correctly associated with which of the following?
A. 1919
B. 1905
C. 1916
D. 1942
Correct Answer: C. 1916
Explanation: The Home Rule Leagues were launched in 1916.
QID #27481
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 9 Easy
Find the next number: 4, 9, 16, 25, ?
A
36
B
38
C
34
D
72
Correct Answer: A. 36
Question: Find the next number: 4, 9, 16, 25, ?
Correct Answer: A. 36
Explanation: The pattern is consecutive squares; next term is 36.
QID #27480
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 9 Medium
Which statement best explains UPSC EPFO APFC Recruitment 2026?
A
Chief of Defence Staff in 2026
B
Heads the Reserve Bank of India in 2026
C
Hosted by Aichi-Nagoya in Japan
D
80 vacancies were announced for Assistant Provident Fund Commissioner posts
Correct Answer: D. 80 vacancies were announced for Assistant Provident Fund Commissioner posts
Question: Which statement best explains UPSC EPFO APFC Recruitment 2026?
A. Chief of Defence Staff in 2026
B. Heads the Reserve Bank of India in 2026
C. Hosted by Aichi-Nagoya in Japan
D. 80 vacancies were announced for Assistant Provident Fund Commissioner posts
Correct Answer: D. 80 vacancies were announced for Assistant Provident Fund Commissioner posts
Explanation: UPSC EPFO APFC Recruitment 2026: 80 vacancies were announced for Assistant Provident Fund Commissioner posts
QID #27479
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 9 Medium
Which statement best explains Deductible?
A
Financial or legal relationship giving a person a legitimate interest in preservation of insured subject matter
B
Dominant effective cause used to determine whether a loss falls within policy coverage
C
Amount of a covered loss borne by the insured before insurer payment
D
Duty of parties to disclose material facts relevant to insurance contract
Correct Answer: C. Amount of a covered loss borne by the insured before insurer payment
Question: Which statement best explains Deductible?
A. Financial or legal relationship giving a person a legitimate interest in preservation of insured subject matter
B. Dominant effective cause used to determine whether a loss falls within policy coverage
C. Amount of a covered loss borne by the insured before insurer payment
D. Duty of parties to disclose material facts relevant to insurance contract
Correct Answer: C. Amount of a covered loss borne by the insured before insurer payment
Explanation: Deductible: Amount of a covered loss borne by the insured before insurer payment
QID #27478
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 9 Medium
Which of the following is best described as: Relationship in which variables tend to move in the same direction
A
Sampling error
B
Positive correlation
C
Standard deviation
D
Independent events
Correct Answer: B. Positive correlation
Question: Which of the following is best described as: Relationship in which variables tend to move in the same direction
A. Sampling error
B. Positive correlation
C. Standard deviation
D. Independent events
Correct Answer: B. Positive correlation
Explanation: The correct answer is Positive correlation. Relationship in which variables tend to move in the same direction
QID #27477
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 9 Medium
Which statement best explains World Bank Group?
A
Development institution providing finance and knowledge for development
B
Production process in which stages are located across multiple countries
C
Reduction of tariffs and non-tariff barriers to international trade
D
Process through which countries coordinate or combine economic policies and markets
Correct Answer: A. Development institution providing finance and knowledge for development
Question: Which statement best explains World Bank Group?
A. Development institution providing finance and knowledge for development
B. Production process in which stages are located across multiple countries
C. Reduction of tariffs and non-tariff barriers to international trade
D. Process through which countries coordinate or combine economic policies and markets
Correct Answer: A. Development institution providing finance and knowledge for development
Explanation: World Bank Group: Development institution providing finance and knowledge for development
QID #27476
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 9 Medium
Which statement best explains Detection risk?
A
Evaluation of financial information through plausible relationships among data
B
Risk that audit procedures will not detect a material misstatement
C
Independent assurance activity within or for an organization to evaluate controls, risk management and governance
D
Application of audit procedures to less than 100 percent of items in a population
Correct Answer: B. Risk that audit procedures will not detect a material misstatement
Question: Which statement best explains Detection risk?
A. Evaluation of financial information through plausible relationships among data
B. Risk that audit procedures will not detect a material misstatement
C. Independent assurance activity within or for an organization to evaluate controls, risk management and governance
D. Application of audit procedures to less than 100 percent of items in a population
Correct Answer: B. Risk that audit procedures will not detect a material misstatement
Explanation: Detection risk: Risk that audit procedures will not detect a material misstatement
QID #27475
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 9 Medium
Which statement best explains Term insurance?
A
Insurance Regulatory and Development Authority of India
B
Life cover for a specified period, generally without savings component
C
Person or property whose risk is covered
D
Financial or legal relationship giving a person a legitimate interest in preservation of insured subject matter
Correct Answer: B. Life cover for a specified period, generally without savings component
Question: Which statement best explains Term insurance?
A. Insurance Regulatory and Development Authority of India
B. Life cover for a specified period, generally without savings component
C. Person or property whose risk is covered
D. Financial or legal relationship giving a person a legitimate interest in preservation of insured subject matter
Correct Answer: B. Life cover for a specified period, generally without savings component
Explanation: Term insurance: Life cover for a specified period, generally without savings component
QID #27474
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 9 Medium
Which statement best explains Sampling error?
A
Variable whose numerical value depends on the outcome of a random experiment
B
Difference arising because a sample rather than the whole population is observed
C
Middle value after arranging observations in order
D
Standard deviation expressed relative to the mean, commonly as a percentage
Correct Answer: B. Difference arising because a sample rather than the whole population is observed
Question: Which statement best explains Sampling error?
A. Variable whose numerical value depends on the outcome of a random experiment
B. Difference arising because a sample rather than the whole population is observed
C. Middle value after arranging observations in order
D. Standard deviation expressed relative to the mean, commonly as a percentage
Correct Answer: B. Difference arising because a sample rather than the whole population is observed
Explanation: Sampling error: Difference arising because a sample rather than the whole population is observed
QID #27473
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 9 Medium
Lahore Congress and Purna Swaraj resolution is correctly associated with which of the following?
A
1917
B
1929
C
1932
D
1931
Correct Answer: B. 1929
Question: Lahore Congress and Purna Swaraj resolution is correctly associated with which of the following?
A. 1917
B. 1929
C. 1932
D. 1931
Correct Answer: B. 1929
Explanation: The Lahore session of Congress in 1929 adopted the goal of Purna Swaraj.
QID #27472
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 9 Medium
Which of the following is best described as: Formally defined conditions of employment and workplace rules for specified industrial establishments
A
Grievance
B
Standing orders
C
Code of discipline
D
Tripartism
Correct Answer: B. Standing orders
Question: Which of the following is best described as: Formally defined conditions of employment and workplace rules for specified industrial establishments
A. Grievance
B. Standing orders
C. Code of discipline
D. Tripartism
Correct Answer: B. Standing orders
Explanation: The correct answer is Standing orders. Formally defined conditions of employment and workplace rules for specified industrial establishments
QID #27471
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 9 Medium
Which statement best explains Employees' deposit-linked insurance?
A
Insurance benefit linked to EPF membership under the EDLI scheme
B
Central benchmark under the Code on Wages below which state minimum wages should not be fixed
C
Legal and administrative standards governing hours, welfare, safety and conditions at work
D
Consolidates central laws concerning occupational safety, health and working conditions
Correct Answer: A. Insurance benefit linked to EPF membership under the EDLI scheme
Question: Which statement best explains Employees' deposit-linked insurance?
A. Insurance benefit linked to EPF membership under the EDLI scheme
B. Central benchmark under the Code on Wages below which state minimum wages should not be fixed
C. Legal and administrative standards governing hours, welfare, safety and conditions at work
D. Consolidates central laws concerning occupational safety, health and working conditions
Correct Answer: A. Insurance benefit linked to EPF membership under the EDLI scheme
Explanation: Employees' deposit-linked insurance: Insurance benefit linked to EPF membership under the EDLI scheme
QID #27470
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 9 Medium
Which of the following is best described as: Fraudulent attempt to obtain sensitive information by impersonating a trusted source
A
Phishing
B
Backup
C
HTTP
D
HTTPS
Correct Answer: A. Phishing
Question: Which of the following is best described as: Fraudulent attempt to obtain sensitive information by impersonating a trusted source
A. Phishing
B. Backup
C. HTTP
D. HTTPS
Correct Answer: A. Phishing
Explanation: The correct answer is Phishing. Fraudulent attempt to obtain sensitive information by impersonating a trusted source
QID #27469
UPSC UPSC EPFO APFC 2026 Mock Test Series UPSC EPFO APFC 2026 Full-Length Mock Test 9 Medium
Which statement best explains Employer contribution?
A
Periodic contribution credited to an employee's provident-fund account under applicable rules
B
Pension Fund Regulatory and Development Authority
C
Know Your Customer verification used for identity and account-related compliance
D
Contribution made by the covered employer toward statutory social-security benefits
Correct Answer: D. Contribution made by the covered employer toward statutory social-security benefits
Question: Which statement best explains Employer contribution?
A. Periodic contribution credited to an employee's provident-fund account under applicable rules
B. Pension Fund Regulatory and Development Authority
C. Know Your Customer verification used for identity and account-related compliance
D. Contribution made by the covered employer toward statutory social-security benefits
Correct Answer: D. Contribution made by the covered employer toward statutory social-security benefits
Explanation: Employer contribution: Contribution made by the covered employer toward statutory social-security benefits
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