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100+ Free MahaTransco LDC Practice Questions

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Key Facts: MahaTransco LDC Exam

130 MCQs

Total Questions

Official Pattern

120 mins

Exam Duration

Official Pattern

0.25

Negative Marking

Official Pattern

B.Com

Education Required

Official Criteria

MS-CIT

Computer Certificate

Official Criteria

Written Only

Selection Mode

Official Policy

MahaTransco LDC is an online objective exam with 130 questions (150 marks) in 120 minutes and a 0.25 negative mark. It tests Professional Knowledge (50 Qs/110 marks), Aptitude (60 Qs/30 marks), and Marathi (20 Qs/10 marks). Selection is Written Exam → Merit List → DV. Candidates must have a B.Com degree and an MS-CIT certificate.

Sample MahaTransco LDC Practice Questions

Try these sample questions to test your MahaTransco LDC exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1Which accounting concept states that a business enterprise is separate and distinct from its owners?
A.Going Concern Concept
B.Business Entity Concept
C.Money Measurement Concept
D.Dual Aspect Concept
Explanation: The Business Entity Concept states that a business is treated as a separate legal entity distinct from its owners. Thus, the personal transactions of owners are not mixed with business accounts.
2Which of the following accounts is a Personal Account according to the golden rules of accounting?
A.Outstanding Salary Account
B.Building Account
C.Cash Account
D.Interest Received Account
Explanation: Outstanding Salary Account is a Representative Personal Account because it represents the employees to whom salaries are due. Cash and Building are Real Accounts, while Interest Received is a Nominal Account.
3When goods are sold on credit to Ramesh for Rs 5,000, which of the following journal entries is correct?
A.Debit Ramesh Account and Credit Sales Account
B.Debit Sales Account and Credit Ramesh Account
C.Debit Cash Account and Credit Sales Account
D.Debit Ramesh Account and Credit Cash Account
Explanation: In a credit sale, the receiver of goods (Ramesh) is debited, and the income account (Sales) is credited. Hence, we debit Ramesh Account and credit Sales Account.
4Which type of error occurs when a transaction is completely omitted from being recorded in the books of accounts?
A.Error of Commission
B.Error of Omission
C.Error of Principle
D.Compensating Error
Explanation: An error of omission happens when a business transaction is completely or partially left unrecorded in the primary books of accounts, meaning it will not affect the trial balance agreement.
5A credit balance in a Bank Reconciliation Statement (BRS) as per the cash book represents which of the following?
A.Bank Balance
B.Bank Overdraft
C.Deposit in Transit
D.Outstanding Cheques
Explanation: A debit balance in the cash book represents a positive bank balance, whereas a credit balance indicates that the bank account is overdrawn, which represents a Bank Overdraft.
6Under which depreciation method is the amount of annual depreciation constant throughout the useful life of the asset?
A.Written Down Value Method
B.Straight Line Method
C.Double Declining Balance Method
D.Annuity Method
Explanation: The Straight Line Method (SLM) calculates depreciation as a fixed percentage of the original cost, resulting in an equal amount of depreciation charge each year.
7When preparing a Joint Venture Account, what is the nature of the Joint Venture Account itself?
A.Personal Account
B.Real Account
C.Nominal Account
D.Representative Personal Account
Explanation: A Joint Venture Account is a Nominal Account because it is prepared to determine the profit or loss resulting from the specific joint venture.
8In consignment accounts, who is the owner of the goods until they are sold to the final customer?
A.Consignee
B.Consignor
C.Both Consignor and Consignee
D.The third-party carrier
Explanation: The consignor remains the legal owner of the sent goods until the consignee sells them to the end buyers. The consignee acts only as an agent.
9What is the ledger folio column in a journal used for?
A.Recording the transaction date
B.Recording the page number of the ledger where the account is posted
C.Writing the description of the entry
D.Specifying the voucher number of the payment
Explanation: The Ledger Folio (L.F.) column in a journal records the page number of the ledger book where that particular journal entry has been posted, ensuring traceability.
10Which of the following is considered Capital Expenditure?
A.Wages paid for installation of a new machine
B.Repairs and maintenance of an existing building
C.Payment of salary to the accountant
D.Purchase of office stationery for daily operations
Explanation: Capital expenditures are costs that increase the capacity or value of non-current assets. Wages paid for the installation of new machinery are capitalized as part of the cost of the asset.

About the MahaTransco LDC Exam

The MahaTransco Lower Division Clerk (LDC) Exam is an online competitive test conducted by MSETCL to recruit Lower Division Clerks (Accounts) in Maharashtra. The exam consists of 130 objective multiple-choice questions for 150 marks, split into Professional Knowledge (50 questions, 110 marks), General Aptitude (60 questions, 30 marks), and Marathi Language (20 questions, 10 marks). Candidates have 120 minutes to complete the test. A penalty of 0.25 marks applies for every incorrect answer. Selection is based on the merit of the written exam, followed by document verification. Eligible candidates must hold a B.Com degree and a computer certificate like MS-CIT.

Questions

130 scored questions

Time Limit

2 hours (120 minutes)

Passing Score

Merit list based on written exam marks

Exam Fee

₹600 for General Category; ₹300 for Reserved Category (Maharashtra State Electricity Transmission Co. Ltd. (MSETCL))

MahaTransco LDC Exam Content Outline

50 questions / 110 marks

Professional Knowledge

Topics covering financial accounting, accounting standards, costing, auditing practices, Income Tax, GST, and business laws.

60 questions / 30 marks

General Aptitude (Reasoning & Quantitative Aptitude)

Assessments in logical reasoning, analytical ability, quantitative aptitude, verbal/non-verbal reasoning, and basic arithmetic.

20 questions / 10 marks

Marathi Language

Marathi grammar, vocabulary, sentence correction, idioms, phrases, and comprehension.

How to Pass the MahaTransco LDC Exam

What You Need to Know

  • Passing score: Merit list based on written exam marks
  • Exam length: 130 questions
  • Time limit: 2 hours (120 minutes)
  • Exam fee: ₹600 for General Category; ₹300 for Reserved Category

Keys to Passing

  • Complete 500+ practice questions
  • Score 80%+ consistently before scheduling
  • Focus on highest-weighted sections
  • Use our AI tutor for tough concepts

MahaTransco LDC Study Tips from Top Performers

1Focus heavily on the Professional Knowledge section as it contributes 110 out of the 150 marks. Practice corporate accounting, tax, and auditing thoroughly.
2Practice basic arithmetic, reasoning series, and data interpretation to speed up performance in the General Aptitude section.
3Do not ignore Marathi Language as it represents 10 marks; review grammar, spelling rules, and common idioms.
4Solve timed mock tests within the 120-minute limit to learn how to allocate time between the heavily weighted accounting questions and aptitude tests.
5Be selective in answering unsure questions to avoid losing marks due to the 0.25 negative marking penalty.

Frequently Asked Questions

What is the MahaTransco LDC exam?

It is a competitive computer-based recruitment test conducted by MahaTransco (MSETCL) to select candidates for Lower Division Clerk (Accounts) positions.

What is the exam pattern for MahaTransco LDC?

The exam consists of 130 multiple-choice questions for a total of 150 marks, to be answered in 120 minutes. There is a negative marking of 0.25 marks for each wrong answer.

What is the marking distribution?

Professional Knowledge carries 50 questions (110 marks), General Aptitude carries 60 questions (30 marks), and Marathi Language carries 20 questions (10 marks).

What are the educational requirements for MahaTransco LDC?

Candidates must possess a Bachelor of Commerce (B.Com) degree from a recognized university and must have passed the MS-CIT computer certification exam.

Is there an interview stage in MahaTransco LDC recruitment?

No, selection is done strictly on the basis of the merit list in the online written examination followed by document verification.

What is the application fee for MahaTransco LDC?

The application fee is ₹600 for General category candidates and ₹300 for candidates belonging to reserved categories.