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Wednesday, 26 October 2016

Punjab Police Special Branch Jobs 26-10-2016

Punjab Police Special Branch Jobs 26-10-2016
 

National Accountability Bureau Multan Jobs 26-10-2016

National Accountability Bureau Multan Jobs 26-10-2016

Thursday, 20 October 2016

PPSC ADVERTISMENT 20-10-2016

PPSC ADVERTISMENT 20-10-2016
PPSC Jobs 2016 Apply Online Punjab Public Service Commission Advertisement 37/2016
Vacancies/Positions:-
  • Assistant Engineer/Sub Divisional Officer/Deputy District officer/Assistant director
  • Veterinary Officer
  • Senior Scale Stenographer
  • Assistant Project manager
  • project Manager
  • Business Process Re Engineering Specialist
  • Accounts Officer
  • Research Officer
Departments Hiring:-
  • Communication & Works Department
  • Planning & Development Department
  • Livestock & Dairy Development Department
  • Services & General Administration Department
Last date ---4-11-2016

Tuesday, 18 October 2016

PPSC ADVERTISMENT 18-10-2016

PPSC ADVERTISMENT 18-10-2016
 

Monday, 17 October 2016

Health Department Muzaffargarh Jobs 16-10-2016

Health Department Muzaffargarh Jobs 16-10-2016


Health Department Sargodha Jobs 16-10-2016

Health Department Sargodha Jobs 16-10-2016

Teachers jobs in Punjab Workers Welfare Board Lahore 17-10-2016

Teachers jobs in Punjab Workers Welfare Board Lahore 17-10-2016

Punjab Workers Welfare Board PWWB Jobs 2016 October Teacher Latest Advertisement
 
Candidates those attained 50% or more in Entry Test Conducted by NTS are eligible to apply.there are 413 teaching staff positions available in 56 schools located in different cities of Punjab.
 
413 Total Vacancies/Positions:-
 
SSE -- Seconday School Educator
ESE -- Elemenatry School Educator
 
  • SSE (Arts/General)     (BPS-16)
  • SSE (Physcis)     (BPS-16)
  • SSE (Biology)  (BPS-16)
  • SSE (Chemistry)     (BPS-16)
  • SSE (Math)     (BPS-16)
  • SSE (English)     (BPS-16)
  • SSE (Computer Science)        (BPS-16)
  • ESE (Genral)     (BPS-14)
  • ESE (Science/Math)      (BPS-14)
  • ESE (English)     (BPS-14)
  • ESE (Urdu)     (BPS-14)
  • ESE(Science)    (BPS-14)
  • ESE (Math)    (BPS-14)
  • ESE (Arabic)    (BPS-14)
  • PTI     (BPS-14)
Download Application Form
Last date --- 3-11-2016


Saturday, 15 October 2016

Jobs In National Highway Authority 2016

Jobs In Jobs In National Highway Authority 15 OCTOBER 2016

Tuesday, 11 October 2016

Latest Jobs

                  Latest Jobs




 
Punjab Workers Welfare Board Jobs 27-01-2017


Pakistan Railway Police Jobs 25-01-2017
 
 Ministry Of Defence Government of Pakistan Jobs 20-01-2017



 P.O.BOX NO 750, GPO Rawalpindi Jobs 08-01-2016

  Military Lands & Cantonment Board Department Jobs 06-01-    2017

  National Accountability Bureau Headquarter Islamabad Jobs   06-01-2017

  National Accountability Bureau Rawalpindi Jobs 06-01-2017

  Auditors Jobs In PPSC 04-01-2017

  Faisalabad Development Authority Jobs 02-01-2017

   Pak Suzuki Motor Management Trainee Jobs 31-12-2016
 Civil / Sessions Courts, Faisalabad Jobs 31-12-2016

 PPSC Advertisement No 51 jobs 31-12-2016

 Parks & Horticulture Authority, (PHA) Lahore Jobs 26-12-2016

 Ministry of Information Technology And Telecommunication Jobs 25-12-2016

 Federal Urdu University Admission Spring 2017

 Support Coordinator in Health Department Jobs 25-12-2016

 PPSC Advertisement No 49 Law and Parliamentary Affairs Department Jobs 25-12-2016

 Health Department Manwah District Lahore Punjab Jobs 25-12-2016
 Primary & Secondary Healthcare Department Punjab Jobs 25-12-2016
 Jobs in Health Department District Toba Tek Singh Punjab 25-12-2016
 PTS (Supervisory Staff) Jobs 24-12-2016

 Rescue 1122 Jobs 23-12-2016 

Nha Jobs 19-12-2016

 Water & Sanitation Agency Gujranwala Jobs 18-12-2016

 Police Department Sindh Jobs 19-12-2016

National Archives of Pakistan Jobs 18-12-2016
 

Comsat Institute of Information Technology Jobs 18-12-2016


 Higher Education Commission Jobs 18-12-2016


 National Logistics Cell (NLC) Jobs 16-12-2016

 Pakistan Software Export Board (PSEB) Professional Staff Jobs 16-12-2016

 Ministry of Planning Development And Reforms Jobs 15-12-2016

 Military Accounts General (BS-1) Jobs 11-12-2016   

 Primary & Secondary Health Care Dept Jobs 11-12-2016
  
   PPSC Advertisment No 47 Jobs 11-12-2016

  Population Welfare Dept District Hafizabad Jobs 11-12-2016

  Higher Education Commission Jobs 11-12-2016

 WAPDA Hospital Gujranwala Jobs 09-12-2016

Zarai Taraqiati Bank Ltd (Officer Grade-III) Jobs 09-12-2016

 Board Of Investment Prime Minister’s Office Jobs 09-12-2016

 Law & Justice Division Jobs 09-12-2016

  Ministry of Law & Justice Jobs 9-12-2016
 Punjab Police Constables & Lady Constables Jobs 04-12-2016

 Faisalabad City Govt Jobs Through nts 06-11-2016

 Inspector Inland Revenue Jobs 2016

 Federal Shariat Court Of Pakistan Jobs 28-10-2016

 Punjab Police Special Branch Jobs 26-10-2016

National Accountability Bureau Multan Jobs 26-10-2016

PPSC ADVERTISMENT 20-10-2016 

PPSC ADVERTISMENT 18-10-2016

  Health Department Muzaffargarh Jobs 16-10-2016

 Health Department Sargodha Jobs 16-10-2016

 Teachers jobs in Punjab Workers Welfare Board Lahore 17-10-2016

 Jobs In Jobs In National Highway Authority 15 OCTOBER 2016

Pakistan Standards and Quality Control Authority, Karachi NTS PAPER 09-10-2016

Pakistan Standards and Quality Control Authority, Karachi Ministry of Science & Technology NTS PAPER 09-10-2016

 The entire northern end of pakistan is occupied by western ranges of the? hymailys
E-mail stand for? electronic mail
How to Write letter in block text in ms word
How to Write letter in modified block text in ms word
How to Write letter in semi block text in ms word
Rehman baba is the poet of which language?pashto
Quaid azam tropy of which sports?cricket
In these which is form of punctattion?colon
What is opec? oil producing
Which of the prime number?43
Malakand pass connects peshawar with? chitral
Biggest continent? asia
3x-15=-3? 4
Principal minerals produce of pak? coal
Biggest earth field dam?tarbela
Security council function? to maintain peace
Zakat means ? to purify
Oldest cantonment in pakistan? sailkot
Hanna lake located in? quetta
The area of triangel which base is 15 cm and height is 20 cm? 150
Which function used to centimeter convert into inches in excel? convert
Last holy book?
How many points give quaid ? 14 points
Ascending order means? a-z
Nearst planet to sun?mercury
In 1992 world cup captain? imran khan
Which is kharif crop? rice
Allah name Kabeer means?
How many surah in Quran?114
Synonyms:
Antique
Chronic
Contempt
equlized
Regal
Antonyms:
Danger
Critical
Glowing
Awakward
Deny
Domestic
Write letter in freindly manener? sir asad , dear sir asad, hi asad, dear sir

Thursday, 6 October 2016

Inspector Inland Revenue 2016 Important Mcqs

Inspector Inland Revenue 2016 Important Mcqs

  COMING SOON

Tax Administration/Reforms in Pakistan 2016

Tax Administration/Reforms in Pakistan 2016

          CLICK HERE TO DOWNLOAD

Fiscal Policy of Pakistan 2016-17

Fiscal Policy of Pakistan 2016-17

Fiscal Policy in Pakistan

Government Receipts
The Government receipts consist of the following four sources:

1.Revenue Receipts (Net of Provincial Shares): In Pakistan, the heavy dependence is upon revenue receipts, about 65-70% of the revenue is estimated to be drawn from revenue receipts. It includes tax revenue, non-tax revenue, and surcharges.

(a) Tax Revenue: In taxes we have direct taxes such as income tax, and wealth tax. Indirect taxes such as central excise, sales tax, and custom duty. Direct tax comprises about 70% of Pakistan’s total tax revenue.

(b) Non-Tax Revenue: It includes income from government property and enterprises and receipts from Civil Administration and other functions.

(c) Surcharges: Surcharges on natural gas and petroleum fall under this category.

2. Capital Receipts: Capital receipts include external borrowing and internal non-bank borrowings consisting of unfunded debt, public debt, treasury and deposit receipts besides the revenue account surplus and the surplus generated by public sector, etc.

3. External Resources: External resources are loans and grants which come from various sources. These sources include consortium, non-consortium and Islamic sources of aid:

(a) Consortium: Consortium provides aid at both bilateral and multilateral levels:

(i)Sources of consortium bilateral aid are Belgium, Canada, France, Germany, Italy, Japan, Netherlands, Norway, Sweden, United Kingdom and United States.

(ii) Consortium multilateral aid comes from Asian Development Bank (ADB), International Bank for Reconstruction and Development (IBRD), Int. Development Association (IDA), Int. Finance Corporation (IFC), and Int.
Fund for Agricultural Development (IFAD).

(b) Non-Consortium: Non-consortium sources of loans and grants mostly provide bilateral aid. These include Australia, China, Czech Republic, Denmark, Finland, Rumania, Switzerland, Russia and Yugoslavia.
(c) Islamic Aid: Bilateral aid from Islamic countries come from Saudi Arabia, Kuwait, Qatar, United Arab Emirates, Turkey, Lebanon, Libya and Iran. While multilateral Islamic sources of aid are OPEC Fund, and IDB.
Loans and grants received by Pakistan can be classified into ‘project’ and ‘non-project aid’. Non-project aid can be further decomposed into food, non-food, BOP and Relief aid.

4. Self-Financing by Autonomous Bodies: This is actually the surplus left after meeting all the expenses of these bodies. This surplus is available to government for revenue and development expenditures.

Government Expenditure
Government expenditure is classified into current expenditure and development expenditure:

1. Current Expenditure: It comprises mainly debt servicing, defence, general administration, social services, law and order, subsidies, community services, economic services, grants to Azad Jammu and Kashmir, Railway and others.

2. Development Expenditure: Public Sector Development Program (PSDP) is another name given to Government’s development expenditure. The priority areas are transport and communication, power and water. These three sectors combined cover about 50% of total allocation of PSDP.
The share of current expenditure is always remain substantial, it constituted around 70-80% of total Government expenditure. Non-development expenditure is generally regarded as being excessive and therefore subjected to persistent public criticism. With sharp increase in population, constant threat from the enemies and increasing cost of corruption, non-development expenditure is subjected to a rising trend which could only be controlled by rapid economic development. On the other hand, negligence of non-development expenditure may result into ill-equipped and under-staffed hospitals, dispensaries and educational institutes, and arrears in maintenance of roads, dams, bridges, electricity and forests. Non-development expenditure should be economically managed in order to ensure the economic development of Pakistan.

There are six major heads of current expenditure of Federal Government of Pakistan:

1. Defence,
2. Debt servicing,
3. Subsidies and grants,
4. General administrative,
5. Social services, and
6. Others.

Tax Structure of Pakistan

1. The narrow base enigma has been a base in Pakistan’s tax structure from the beginning.

2. In 1987 when population of the country was more than a hundred million, the total number of taxpayer was just over a million.

3. The main base taxes imposed are direct and indirect taxes.

1. Direct tax of the Federal Government comprises of income tax, wealth tax and corporate tax

2. Indirect tax, on the other hand, consists of custom duty, excise duty, sales tax, import duty and all others.

4. Indirect tax contributes the predominant share to the total tax collection. Direct taxes have persistently dropped their share in total tax revenue.

5. Indirect tax, on the other hand, contributes more than 70% of the total tax revenue. Indirect tax is regressive. It may cause the inflation to rise and its incidence is fall on poor class of the economy.

Deficit Financing in Pakistan

Following are the sources of deficit financing in Pakistan:

1. Printing new currency notes
2. Public borrowings
3. Foreign loans, aid and grants
4. Using previous balances, and
5. Borrowings from banks including from the central bank.

Dr. Mahboobul Haq defines deficit financing in the following words:

(i) Net borrowings by the government from the banking system which includes the State Bank of Pakistan (SBP) and commercial banks but excludes non-banking institutions and individuals, and

(ii) Net borrowings by the Government from the SBP only.
But the public debt does not only constitute the above sources, it also includes money lent to Government out of the balances of the banks which would have been held if the Government had not borrowed them.
Deficit financing is a sound and necessary instrument of the Government finance and its role, its desirability and limitations of its use in mobilising revenue, must be properly analysed in the context of its broad implications on the economy and compared to the adequacy of other techniques of resource mobilisation.

It was planned in Third Five-Year Plan that there will be no deficit financing during the said plan but the government had to revise the plan. In the Fourth Five-Year Plan there were annual plans and major upsets in the economy. In the Fifth and Sixth Five-Year Plans, though there were very large amounts of foreign remittances but there was not remarkable reduction in deficit financing.

A well-managed deficit financing could be a key to greater economic achievements especially for a less developed country. A wise finance minister has to keep an eye on all the factors of the economic development and spent the public fund in the manner that is most beneficial to the nation.

Saturday, 1 October 2016

Functions of Federal Board of Revenue

Functions of Federal Board of Revenue

Introduction to FBR

The Central Board of Revenue (CBR) was created on April 01, 1924 through enactment of the Central Board of Revenue Act, 1924. In 1944, a full-fledged Revenue Division was created under the Ministry of Finance. 

After independence, this arrangement continued up to 31st August 1960 when on the recommendations of the Administrative Re-organization Committee, FBR was made an attached department of the Ministry of Finance. 

In 1974, further changes were made to streamline the organization and its functions. Consequently, the post of Chairman FBR was created with the status of ex-officio Additional Secretary and Secretary Finance was relieved of his duties as ex-officio Chairman of the FBR.

In order to remove impediments in the exercise of administrative powers of a Secretary to the Government and effective formulation and implementation of fiscal policy measures, the status of FBR as a Revenue Division was restored under the Ministry of Finance on October 22, 1991. However, the Revenue Division was abolished in January 1995, and FBR reverted back to the pre-1991 position. The Revenue Division continues to exist since from December 01, 1998.

Function of FBR / Revenue Division

In the existing setup, the Chairman, FBR, being the executive head of the Board as well as Secretary of the Revenue Division has the responsibility for

(i) Formulation and administration of fiscal policies,
(ii) Levy and collection of federal taxes and
(iii) Quasi-judicial function of hearing of appeals.


His responsibilities also involve interaction with the offices of the President, the Prime Minister, all economic Ministries as well as trade and industry.


Federal taxes in Pakistan like most of the taxation systems in the world are classified into two broad categories, viz., direct and indirect taxes.

A broad description regarding the nature of administration of these taxes is explained below:

Direct Taxes
Direct taxes primarily comprise income tax, along with supplementary role of wealth tax. For the purpose of the charge of tax and the computation of total income, all income is classified under the following heads:

• Salaries
• Interest on securities
• Income from property
• Income from business or professions
• Capital gains; and
• Income from other sources


Personal Tax
All individuals, unregistered firms, associations of persons, etc., are liable to tax, at the rates ranging from 10 to 35 per cent.

Tax on Companies
All public companies (other than banking companies) incorporated in Pakistan are assessed for tax at corporate rate of 39%. However, the effective rate is likely to differ on account of allowances and exemptions related to industry, location, exports, etc.

Inter-Corporate Dividend Tax
Tax on the dividends received by a public company from a Pakistan company is payable at the rate of 5% and at the rate of 15% in case dividends are received by a foreign company. 

Inter-corporate dividends declared or distributed by power generation companies is subject to reduced rate of tax i.e., 7.5%. Other companies are taxed at the rate of 20%. 

Dividends paid to all non-company shareholders by the companies are subject to with holding tax of 10% which is treated as a full and final discharge of tax liability in respect of this source of income.
Treatment of Dividend Income

Dividend income received as below enjoys tax exemption, provided it does not exceed Rs. 10,000/-.

1. Dividend received by non-resident from the state enterprises Mutual Fund set by the Investment Corporation of Pakistan.

2. Dividends received from a domestic company out of income earned abroad provided it is engaged abroad exclusively in rendering technical services in accordance with an agreement approved by the Central Board of Revenue.

Unilateral Relief
A person resident in Pakistan is entitled to a relief in tax on any income earned abroad, if such income has already been subjected to tax outside Pakistan. Proportionate relief is allowed on such income at an average rate of tax in Pakistan or abroad, whichever is lower.

Agreement for avoidance of double taxation
The Government of Pakistan has so far signed agreements to avoid double taxation with 39 countries including almost all the developed countries of the world. 
These agreements lay down the ceilings on tax rates applicable to different types of income arising in Pakistan. They also lay down some basic principles of taxation which cannot be modified unilaterally. The list of countries with which Pakistan has concluded tax treaties is given below:

Austria Belgium Bangladesh Canada China
Denmark Egypt France Finland Germany
Greece India Indonesia Iran Ireland
Italy Japan South Korea Lebanon Libya
Malta Mauritius Saudi Arabia Singapore Poland
Romania Switzerland Thailand Sri Lanka Sweden
Turkmenistan U.K. Turkey Tunisia Kazakistan
U.A.E. U.S.A


Customs
Goods imported and exported from Pakistan are liable to rates of Customs duties as prescribed in Pakistan Customs Tariff. 

Customs duties in the form of import duties and export duties constitute about 37% of the total tax receipts. 

The rate structure of customs duty is determined by a large number of socio-economic factors. However, the general scheme envisages higher rates on luxury items as well as on less essential goods. The import tariff has been given an industrial bias by keeping the duties on industrial plants and machinery and raw material lower than those on consumer goods.

Central Excise
Central Excise duties are leviable on a limited number of goods produced or manufactured, and services provided or rendered in Pakistan. On most of the items Central Excise duty is charged on the basis of value or retail price. Some items are, however, chargeable to duty on the basis of weight or quantity. Classification of goods is done in accordance with the Harmonized Commodity Description and Coding system which is being used all over the world. All exports are exempted from Central Excise Duty.

Sales Tax
Sales Tax is levied at various stages of economic activity at the rate of 17 per cent on:
• All goods imported into Pakistan, payable by the importers;
• All supplies made in Pakistan by a registered person in the course of furtherance of any business carried on by him;
• There is an in-built system of input tax adjustment and a registered person can make adjustment of tax paid at earlier stages against the tax payable by him on his supplies. Thus the tax paid at any stage does not exceed 17% of the total sales price of the supplies.
Where the taxable salary income does not exceed Rs 400,000, the rate of income tax is 0%;
Where the taxable income exceeds Rs 400,000 but does not exceed Rs 750,000, the rate of income tax is 5% of the amount exceeding Rs 400,000.
Where the taxable income exceeds Rs 750,000 but does not exceed Rs 1,400,000,the rate of income tax is Rs 17,500 + 10% of the amount exceeding Rs 750,000.
Where the taxable income exceeds Rs 1,400,000 but does not exceed Rs 1,500,000, the rate of income tax is Rs 82,500 + 12.5% of the amount exceeding Rs 1,400,000.
Where the taxable income exceeds Rs 1,500,000 but does not exceed Rs 1,800,000, the rate of income tax is Rs 95,000 + 15% of the amount exceeding Rs 1,500,000.
Where the taxable income exceeds Rs 1,800,000 but does not exceed Rs 2,500,000, rate of tax is Rs 140,000 + 17.5% of the amount exceeding Rs 1,800,000.
Where the taxable income exceeds Rs 2,500,000 but does not exceed Rs 3,000,000, the rate of income tax is Rs 262,500 + 20% of the amount exceeding Rs 2,500,000.
Where the taxable income exceeds Rs 3,000,000 but does not exceed Rs 3,500,000, the rate of income tax is Rs 362,500 + 22.5% of the amount exceeding Rs 3,000,000.
Where the taxable income exceeds Rs 3,500,000 but does not exceed Rs 4,000,000, the rate of income tax is Rs 475,000 + 25% of the amount exceeding Rs 3,500,000.
Where the taxable income exceeds Rs 4,000,000 but does not exceed Rs 7,000,000, the rate of income tax is Rs 600,000 + 27.5% of the amount exceeding Rs 4,000,000.
Where the taxable income exceeds Rs 7,000,000, rate of tax is Rs 1,425,000 + 30% of the amount exceeding Rs 7,000,000.

Taxation according to a person’s ability to pay is universally accepted principle, and income is considered a satisfactory though not a sufficient index of such ability to pay. Income Tax is, therefore, generally recognized as a highly equitable form of taxation. A tax levied on income can normally be shifted to others and thus its incidence is on those for whom it is intended. Since income tax is progressive in nature, it tends to reduce economic disparity. Tax rates and method of calculating taxable income varies with fiscal status of the tax payer. 

Following are the broad categories of taxpayers:-

Companies
Association of Persons (AOP)
Non Salaried Individuals
Salaried individuals



Capital Value Tax
It is payable by individuals, firms and companies which acquire an asset by purchase or a right to use for more than 20 years.


Corporate Asset Tax

It is levied through section 12 of the Finance Act, 1991. This is one time levy payable by a company as defined in Companies Ordinance, 1984, on the value of fixed assets held by the company on the "specified date".

Tuesday, 12 April 2016

Junior Auditor Military Accounts Paper Through Nts

Junior Auditor Military Accounts Paper Through Nts

 1. Trade mean?
2. IP in internet
3. Not a type of foreign trade
4. Not a fundamental document of JSC other than three( AOA,MOA,Prospectus)
5. Taka is the currency of Bangladesh
6. Veto powers 5 countries
7. Seoul is the capital of ?
8. Shortcut key of search ?
9. Short cut key of cut
10. Shortcut key of print preview
11. Expense and expenditure was
same in nature ,or opposite in nature or two different things?
12.712 AD me kon sa muslim ruler aya tha.
13. Taka is the currency of ?
14. How many players in valley ball team?
15. Veto power countries.?
16. BBC stand for?
17. Binary codes?
18. Which country gives Nobel prize?.
19. Name of Pakistan according to 1973 constitution?
20. Shortest surah of quran?
21. Revenue is most commonly recognized at the time when ?
A sale in made B. order is received from customer
22. Identify the cleaning account from the following ?
A manufacturing summary B.manufacturing overhead
23. The total amount of the debts payable by a business to itsowner is called?
A. internal liability B. long term liability
24. In case of cash book if the nature of balance is not mentioned then it will be? A. debit balance B.credit balance C. overdraft of cash book
25. In a process cost system the unit cost is computed for?.
A. job B.department. C.batch of goods D. categories of products
26. Sole propeietor ship is the?
A. old form of business B. developed C. modern D. obsolete
27. Which of the following term is used for a predefined computational task?
A. result B. math operator C.function
28. The shape of insertion point symbol is?
A. arrow B.vertical line. C. horizontal
29. Which type of cost is not recorded in accounting records?.
A. opportunity .B sunk .C. irrelevant
30. Probability y distribution associated with any statistic is called ?
A.frequency distribution .B probability C. density D. sampling
31. A point estimator is a function that yield?
A. linear function B. interval value C. non liner
32. Variance of chi square distributed random variable is equal to of its degree of freedom?
A.square root B. cube C. thrice etc
33. Which of the following measure of central tendency is sensitive to the extreme or outlying values in the tail of the distribution?
A. median B. mode C. mean D. variance
34. Measures of location and dispersion are the concepts of ?
A. qualitative data B. quantitative data .C attributes
35. A subset of a population is knows as?
A.sample B. constant
36. Two coins are tossed , and then the condition probability of two heads given that there is at least on head is A. 1/3 B 1/4 C 3/4 D 2/4
37. Commerce is a branch of a.business.
38. In the future the role of the finance function will be ?
A.tactical B stewards C. professional advisor D. specialist term member.
39. In principle current assets are financed form?
A. retained B. fresh capital C. current liability
40. In sole propritorship the capital is?
A.limited B. depends upon sources of the owner
41. Which of the following are the disadvantages of co-operative society A.limited size B. Inefficient management. C. finance D.lack of interest.
42. Which of the following is not the demerit of sole trade.
a entire control.b shortage of capital c difficulty in credit .d limited life
43. Which of the following are function of sole trade ship ?
A. capital formation B. management of business C. marketing. D. profit or loss
Analogies:
44. Bird: Chirp
45. Turnip: vegetable
46. Strengthen: Weaken
47. Pride: humbleness
48. Lion: Roar
49. Mango: Fruit.
50. Total Number of Rows and columns in Excel?

51. Gross profit =net income + expenses
analytical reasoning question,

1. PTV dramas question
2. Workers LMNRP Question
3, Exercise question