UPSC EPFO APFC 2026: Bilingual Full-Length Mock 1

Free original bilingual practice with 120 questions, 120 minutes and 300 maximum marks. Detailed explanations and learning tips appear after submission. The 120-question count and topic mix are editorial choices, not a count or weightage prescribed in the verified 2026 notice. Knowledge cutoff: 11 October 2026. Online scoring: +2.50 correct, −0.83 wrong, 0 unanswered. The wrong-answer deduction is temporarily rounded from the exact one-third rule; three wrong answers deduct 2.49 online rather than 2.50. Use the companion PDF formula for exact scoring: (5/2 × correct) − (5/6 × wrong). This is not an official or previous-year UPSC paper.

Before you start

One timer for the whole test: 2 hours.
The clock runs from the moment you start, even if you leave.
Right answer +2.5, wrong answer −0.83. Unanswered questions cost nothing.
Questions come in Hindi and English. Switch any question with “Language”; questions in English only cannot switch.
Only saved answers count: press “Save & Next” to save the answer on screen.
At zero the test submits itself.

Original APFC syllabus-based practice: 120 editorially selected questions, 300 maximum marks and one fixed 120-minute clock. The verified 2026 notice does not specify 120 questions or subject quotas. Choose one answer per question; unanswered questions score 0. Online scoring is +2.50 correct and −0.83 wrong. This temporary rounded penalty differs slightly from exact one-third marking: three wrong answers deduct 2.49, rather than 2.50. For the exact companion-PDF score use (5/2 × correct) − (5/6 × wrong), rounding only the final total. English/Hindi content and explanations are provided; tested English wording remains in English. Explanations and revision tips appear after submission. Knowledge cutoff: 11 October 2026. This is original practice, not an official UPSC or previous-year paper.

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A number in the palette: Opens that question, but does not save the answer on screen. To save, press “Save & Next”.

Questions120

Marks300

Time2 hours

Per wrong answer−0.83

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Sample questions with solutions

A few questions from this test, with the right answer and why.

Question 1
Choose the correct option to complete the sentence. By the time the inspector arrived yesterday, the clerk _____ all the files.
- has arranged
- will have arranged
- had arrangedRight answer
- has been arranging
Explanation
“Had arranged” places the completed arrangement before another event in the past, the inspector’s arrival. The other options do not fit this past-time sequence.

Learning tip: For a completed event earlier than another past event, check whether had + past participle fits.
Question 2
In a Central-sphere establishment, an employee has wages of ₹18,000 for a month. Otherwise lawful deductions under section 18(2) of the Code on Wages total ₹10,800. No special provision of another law applies. Under the Code and the 2026 Central Rules, how should the employer proceed?
- Deduct at most ₹9,000 now and carry forward ₹1,800, respecting the later monthly ceiling.Right answer
- Deduct all ₹10,800 because each deduction is independently lawful.
- Deduct at most ₹13,500 because all authorised deductions have a 75% ceiling.
- Cancel the entire ₹10,800 permanently because the total exceeds the ceiling.
Explanation
The ordinary aggregate ceiling is 50% of the wages for the wage period: ₹18,000 × 50% = ₹9,000. Rule 13 provides for carrying excess authorised deductions forward and recovering them in instalments without crossing the later monthly ceiling. A deduction can be individually authorised yet still subject to the aggregate cap; excess is not automatically extinguished.

Learning tip: Check both tests: is the deduction authorised, and does the total stay within the wage-period ceiling?

Sources checked 11 October 2026:
https://www.indiacode.nic.in/bitstream/123456789/15793/1/aA2019-29.pdf
https://www.labour.gov.in/static/uploads/2026/05/6eb0c35ba63b776487a025e5123b6b12.pdf
Question 3
A sole proprietor begins with cash of ₹2,40,000 as capital, buys equipment for ₹60,000 in cash, and then purchases goods worth ₹45,000 on credit. There are no other transactions or taxes. What are total assets and outside liabilities immediately afterwards?
- ₹2,40,000 and ₹45,000
- ₹2,85,000 and ₹45,000Right answer
- ₹2,25,000 and nil
- ₹2,85,000 and ₹1,05,000
Explanation
Buying equipment for cash changes the composition of assets, not their total. The credit purchase adds ₹45,000 to both inventory and liabilities. Assets = ₹2,40,000 + ₹45,000 = ₹2,85,000; outside liabilities = ₹45,000.

Learning tip: Track each transaction through Assets = Liabilities + Capital.

Sources checked 11 October 2026:
https://ncert.nic.in/textbook/pdf/keac103.pdf