International Institute of Certified Accountants

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What is the total Net Cash Purchase (Less Returns) as on 11/5/2013

Q1
A 3,64,289.00 B 3,64,292.00 C 3,64,291.00 D None of These

How much Cash is paid to Suppliers during the Period 9/4/2013 to 25/5/2013
Q2
A 4,80,000.00 B 4,79,000.00 C 4,78,000.00 D None of These
What is the total amount of cash withdrawn from Bank of London A/c (Lombard Street
Q3 Branch) in the month ofApril
A 10,00,000.00 B 6,00,000.00 C 9,00,000.00 D None of These

What is the Debt-Equity Ratio as on 14/4/2013

Q4
A 0.54 B 0.50 C 0.53 D None of These
What is the total Cash inflow (Including Cash Withdrawal) during the period 10/4/2013
Q5 to 20/5/2013
A 81,59,964.49 B 81,59,964.48 C 81,59,964.50 D None of These
What is the total Cash Out Flow (Including Cash Deposit in Bank) during the period
Q6 6/4/2013 to 12/5/2013
A 15,54,476.00 B 15,54,480.00 C 15,54,479.00 D None of These
What is the total quantity (Net) of Refrigerator (Kelvinator) 1x1 Sold during the period
Q7 15/4/2013 to 25/5/2013
A 99.00 B 98.00 C 97.00 D None of These
What is the total payment received from Lamson Grocery Shop during the period
Q8 10/4/2013 to 15/5/2013
A 25,00,000.00 B 23,00,000.00 C 21,00,000.00 D None of These
What is the total amount of sales return of Stationery Items during the period 3/4/2013
Q9 to 2/5/2013
A 210.00 B 220.00 C 180.00 D None of These
What is the total amount paid to Suppliers through City Bank (Lombard Street Branch)
Q10 A/c as on 24/4/2013
A 41,74,525.14 B 41,74,525.10 C 41,74,525.12 D None of These
 International Institute of Certified Accountants
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What is the total amount of Purchase return of Electronic Items during the period
Q11 20/4/2013 to 14/5/2013
A 3,95,575.63 B 3,95,575.60 C 3,95,575.62 D None of These
What was the Rate of Stock balance of Punching Machine (Kores) 1x4x12 as on
Q12 22/5/2013
A 23.33 B 23.37 C 23.36 D None of These

What was the Cash Balance as on 4/5/2013

Q13
A 19,92,977.00 B 19,92,976.00 C 19,92,973.00 D None of These
What is the Minimum Amount of Stock of Refrigerator (Kelvinator) 1x1 held in the
Q14 month of May
A 85,90,387.31 B 85,90,387.33 C 85,90,387.29 D None of These
What is the lowest Quantity of Nido Milk Powder 500gm 1x4x2x6 sold during the
Q15 period 19/4/2013 to 17/5/2013
A 37.00 B 35.00 C 36.00 D None of These
What is the highest Quantity of Happy Tomato Sauce 250gm 1x8x4x2 sold during the
Q16 period 7/4/2013 to 22/5/2013
A 446.00 B 444.00 C 442.00 D None of These

What is the total Net Credit Purchase (Less Returns) as on 22/5/2013

Q17
A 684,42,938.05 B 684,42,938.07 C 684,42,938.03 D None of These
What is the total amount of cash deposited in banks during the period 4/4/2013 to
Q18 6/5/2013
A 4,00,000.00 B 6,00,000.00 C 8,00,000.00 D None of These
What is the highest Rate at which Television (Onida) 21" 1x1 purchased during the
Q19 period 14/4/2013 to 31/5/2013
A 8,419.09 B 8,419.12 C 8,419.10 D None of These

What is the total Cash payment made to Lincroft Electronics Ltd

Q20
A 4,00,000.00 B 8,00,000.00 C 7,00,000.00 D None of These
 International Institute of Certified Accountants
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What is the highest Quantity of Happy Tomato Sauce 250gm 1x8x4x2 purchased
Q21 during the period 8/4/2013 to 15/5/2013
A 386.00 B 387.00 C 384.00 D None of These
What is the total Credit Purchase (Net) of Electronic Items during the period 9/4/2013
Q22 to 30/5/2013
A 101,66,213.36 B 101,66,213.34 C 101,66,213.32 D None of These
What is the Average Amount of Stock of Lipton Brue Coffee 250gm 1x2x8 held during
Q23 the period 20/4/2013 to 13/5/2013
A 10,90,313.71 B 10,90,313.73 C 10,90,313.75 D None of These

What is balance payable to Eicher Machineries Ltd A/cas on 23/5/2013

Q24
A 10,00,000.00 B 30,00,000.00 C 50,00,000.00 D None of These
What is the total amount collected from customers through Bank of London A/c
Q25 (Churchil Way Branch) in April
A 6,69,619.00 B 6,69,618.00 C 6,69,615.00 D None of These

What is the total amount collected from customers through Bank Accounts in May
Q26
A 27,15,542.00 B 27,15,544.00 C 27,15,545.00 D None of These

What is the Maximum Amount of Stock of Gum (Fevicol) 1x10x12 in business

Q27
A 45,465.31 B 45,465.29 C 45,465.27 D None of These

What is the total amount payable to Creditors other than suppliers as upto 29/5/2013
Q28
A 92,68,000.00 B 92,70,000.00 C 92,66,000.00 D None of These

What was the Stock value of Gum (Fevicol) 1x10x12 as on 24/4/2013

Q29
A 37,810.48 B 37,810.52 C 37,810.50 D None of These

What was the balance in City Bank (Lombard Street Branch) A/c as on 19/5/2013
Q30
A 283,39,501.17 B 283,39,501.15 C 283,39,501.14 D None of These
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What number of ERRORS are found in JOURNAL ENTRIES posted from
Q31 TRANSACTIONS
A 5.00 B 2.00 C 4.00 D None of These

What is the total collection from customers through Bank accounts as on 30/5/2013
Q32
A 39,14,142.00 B 39,14,143.00 C 39,14,139.00 D None of These

What is the total value of Vehicles as on 18/5/2013

Q33
A 4,08,000.00 B 4,09,000.00 C 4,05,000.00 D None of These
What is the total Cash sale (Net) of Electronic Items during the period 1/4/2013 to
Q34 9/5/2013
A 4,51,490.00 B 4,51,510.00 C 4,51,520.00 D None of These

What is the Currrent Ratio as on 6/4/2013

Q35
A 2.43 B 2.45 C 2.41 D None of These

What is the total expense incurred as upto 15/5/2013

Q36
A 6,83,715.00 B 6,83,711.00 C 6,83,714.00 D None of These
What is the Quantity of Television (Onida) 21" 1x1 returned by customers during the
Q37 period 13/4/2013 to 28/5/2013
A 14.00 B 12.00 C 16.00 D None of These

What is the value of Total Stock as on 29/4/2013

Q38
A 597,76,049.28 B 597,76,049.31 C 597,76,049.30 D None of These

What is the total amount payable to Suppliers as on 25/4/2013

Q39
A 441,63,426.02 B 441,63,426.01 C 441,63,426.00 D None of These

What is the total Cheques collected from Adiison Lee Fancy Shop in May
Q40
A 98,340.00 B 98,337.00 C 98,338.00 D None of These
 International Institute of Certified Accountants
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What is the total amount Paid to Suppliers through Bank Accounts in May
Q41
A 264,69,415.50 B 264,69,415.48 C 264,69,415.46 D None of These

What is the total amount of cheque paid to Lincroft Electronics Ltd in April
Q42
A 600,00,000.00 B 400,00,000.00 C 200,00,000.00 D None of These

What is the total Gross Purchase of Food Items as on 31/5/2013

Q43
A 41,34,938.90 B 41,34,938.86 C 41,34,938.88 D None of These
What is the highest Rate at which Punching Machine (Kores) 1x4x12 sold during the
Q44 period 3/4/2013 to 26/5/2013
A 38.00 B 37.00 C 34.00 D None of These
What is the total quantity (Net) of Television (Onida) 21" 1x1 Purchased during the
Q45 period 12/4/2013 to 22/5/2013
A 310.00 B 311.00 C 308.00 D None of These

What is the total Sale (Less Returns) as on 29/5/2013

Q46
A 88,92,760.00 B 88,92,730.00 C 88,92,750.00 D None of These

What is the total Purchase (Less Returns) as on 21/4/2013

Q47
A 641,76,508.85 B 641,76,508.82 C 641,76,508.84 D None of These
What is the total amount of cash withdrawn from banks during the period 16/4/2013 to
Q48 10/5/2013
A 1,70,000.00 B 1,80,000.00 C 1,50,000.00 D None of These

What is the Total Net Sale of Electronic Items during the period 13/4/2013 to 18/5/2013
Q49
A 39,70,010.00 B 39,70,020.00 C 39,69,990.00 D None of These
How much Cash is received (Gross) from Customers during the period 16/4/2013 to
Q50 26/5/2013
A 8,86,000.00 B 8,89,000.00 C 8,90,000.00 D None of These
 International Institute of Certified Accountants
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What is the lowest Rate at which Happy Tomato Sauce 250gm 1x8x4x2 purchased
Q51 during the period 7/4/2013 to 17/5/2013
A 81.61 B 81.63 C 81.62 D None of These
What is the total amount of cash deposited in Bank of London A/c (Lombard Street
Q52 Branch) in the month of May
A 1,80,000.00 B 1,90,000.00 C 1,50,000.00 D None of These

What is the total payment made to Creditors during the period 17/4/2013 to 26/5/2013
Q53
A 582,75,029.68 B 582,75,029.67 C 582,75,029.70 D None of These

What was the Average Bank balance held during the period 18/4/2013 to 5/5/2013
Q54
A 1253,04,083.57 B 1253,04,083.59 C 1253,04,083.56 D None of These
What is the total Credit sale (Net) of Stationery Items during the period 5/4/2013 to
Q55 18/5/2013
A 93,351.00 B 93,352.00 C 93,353.00 D None of These
What is the total gross amount of Cash received from Pinchin Johnson & Playfter Ltd in
Q56 April
A 34,103.00 B 0.00 C 76,612.00 D None of These

What is the total Net Cash Sale (Less Returns) as on 27/4/2013

Q57
A 7,20,996.00 B 7,20,994.00 C 7,20,998.00 D None of These

What is the total Gross sale of Electronic Items as on 27/5/2013

Q58
A 82,38,034.00 B 82,38,032.00 C 82,38,035.00 D None of These

What is balance receivable from Brinxton Hyper Mallas on 2/5/2013

Q59
A 1,30,744.00 B 1,30,748.00 C 1,30,747.00 D None of These

What was the Average Cash balance held during the period 6/4/2013 to 17/5/2013
Q60
A 20,17,078.88 B 20,17,078.86 C 20,17,078.87 D None of These
 International Institute of Certified Accountants
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What is the Profit or Loss as on 9/4/2013

Q61
A 41,512.01 B 41,512.00 C 41,511.99 D None of These
What is the Amount (Gross) of Happy Tomato Sauce 250gm 1x8x4x2 purchased during
Q62 the period 17/4/2013 to 16/5/2013
A 76,891.53 B 76,891.51 C 76,891.54 D None of These

What was the Quantity of Stock of Television (Philips)32" 1x1 as on 29/4/2013

Q63
A 1,328.00 B 1,330.00 C 1,331.00 D None of These
What is the total payment made to Brixton Foods Ltd during the period 6/4/2013 to
Q64 26/5/2013
A 3,63,575.50 B 3,63,575.52 C 3,63,575.51 D None of These
What is the total collection from customers through Bank of London A/c (Churchil
Q65 Way Branch) as on 15/5/2013
A 8,69,618.00 B 8,69,617.00 C 8,69,615.00 D None of These
What is the lowest Quantity of Gum (Fevicol) 1x10x12 purchased during the period
Q66 19/4/2013 to 16/5/2013
A 270.00 B 280.00 C 260.00 D None of These
What is the Quantity of Nido Milk Powder 500gm 1x4x2x6 returned to suppliers during
Q67 the period 9/4/2013 to 18/5/2013
A 3.00 B 7.00 C 5.00 D None of These
What is the Gross COST OF SALE of Stapler Pin (Camel) 1x8x6sold during the period
Q68 14/4/2013 to 18/5/2013
A 12,116.17 B 12,116.15 C 12,116.13 D None of These
What Amount of Cash was utilised for payment of Expenses during the period
Q69 18/4/2013 to 7/5/2013
A 2,92,189.00 B 2,92,191.00 C 2,92,193.00 D None of These

what is the minimum cash balance held during the period 9/4/2013 to 28/5/2013
Q70
A 10,93,060.00 B 10,93,020.00 C 10,93,050.00 D None of These
 International Institute of Certified Accountants
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What is the total amount receivable from Debtors as on 31/5/2013

Q71
A 9,90,143.00 B 9,90,144.00 C 9,90,141.00 D None of These
What is the Minimum Quantity of Stock of Television (Onida) 21" 1x1 held in the
Q72 month of May
A 1,326.00 B 1,327.00 C 1,324.00 D None of These
What is the collection from customers through Bank Accounts during the period
Q73 3/4/2013 to 6/5/2013
A 23,95,984.00 B 23,95,987.00 C 23,95,985.00 D None of These

What is the total expense of Petrol & Diesel as on 20/5/2013

Q74
A 1,770.00 B 1,730.00 C 1,750.00 D None of These
What is the lowest Rate at which Television (Onida) 21" 1x1 sold during the period
Q75 15/4/2013 to 25/5/2013
A 8,525.00 B 8,526.00 C 8,527.00 D None of These

What is the Profit or Loss as on 16/5/2013

Q76
A -3,42,856.24 B -3,42,856.26 C -3,42,856.28 D None of These
What is the total net Purchases (Less Returns) of Stationery Items during the period
Q77 16/4/2013 to 6/5/2013
A 1,25,465.62 B 1,25,465.61 C 1,25,465.64 D None of These
What is the Average Daily Expense of the company during the period 9/4/2013 to
Q78 19/5/2013
A 16,272.15 B 16,272.16 C 16,272.17 D None of These

What is the Profit or Loss as on 8/5/2013

Q79
A -3,81,404.42 B -3,81,404.44 C -3,81,404.40 D None of These
What is the Average Quantity of Stock of Nido Milk Powder 500gm 1x4x2x6 held
Q80 during the period 14/4/2013 to 30/5/2013
A 5,046.00 B 5,045.00 C 5,043.00 D None of These
 International Institute of Certified Accountants
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What is the collection from customers through City Bank (Lombard Street Branch) A/c
Q81 during the period 7/4/2013 to 2/5/2013
A 6,43,779.00 B 6,43,780.00 C 6,43,776.00 D None of These

What is the total Salary expense in the month of May

Q82
A 4,85,000.00 B 4,88,000.00 C 4,89,000.00 D None of These

What is the total amount paid to Suppliers through Bank accounts as on 20/4/2013
Q83
A 154,94,292.80 B 154,94,292.82 C 154,94,292.78 D None of These

What was the Total Bank balance as on 27/5/2013

Q84
A 796,85,538.32 B 796,85,538.34 C 796,85,538.30 D None of These
What is the amount paid to Suppliers through Bank Accounts during the period
Q85 16/4/2013 to 30/5/2013
A 396,75,319.66 B 396,75,319.68 C 396,75,319.70 D None of These
what was the highest amount of cash balance held during the period 18/4/2013 to
Q86 17/5/2013
A 63,21,719.52 B 63,21,719.48 C 63,21,719.50 D None of These

What is the total amount payable to Creditors as on 11/5/2013

Q87
A 566,14,581.06 B 566,14,581.07 C 566,14,581.05 D None of These
What is the total payment received from Debtors during the period 14/4/2013 to
Q88 30/5/2013
A 44,65,140.00 B 44,65,141.00 C 44,65,142.00 D None of These

What is the total Net Credit Sale (Less Returns) as on 14/5/2013

Q89
A 52,44,099.00 B 52,44,096.00 C 52,44,098.00 D None of These
What is the total value of fixed assets purchased during the period 20/4/2013 to
Q90 31/5/2013
A 76,78,800.00 B 76,78,900.00 C 76,78,600.00 D None of These
 International Institute of Certified Accountants
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What is the Total Net Sale of Television (Philips)32" 1x1 during the period 2/4/2013 to
Q91 30/5/2013
A 49,60,206.00 B 49,60,204.00 C 49,60,208.00 D None of These

What is balance payable to Brixton Foods Ltd as on 12/5/2013

Q92
A 59,090.63 B 59,090.65 C 59,090.61 D None of These
What is the Maximum Quantity of Stock of Television (Onida) 21" 1x1 held in the
Q93 month of April
A 1,380.00 B 1,370.00 C 1,340.00 D None of These
What is the total amount paid to suppliers through City Bank (Lombard Street Branch)
Q94 A/c in May
A 100,75,451.34 B 100,75,451.32 C 100,75,451.31 D None of These

What is the total expense incurred during the period 3/4/2013 to 21/5/2013
Q95
A 6,68,537.00 B 6,68,536.00 C 6,68,535.00 D None of These
What is the amount paid to suppliers through Bank of London A/c (Lombard Street
Q96 Branch) during the period 15/4/2013 to 23/5/2013
A 150,83,631.06 B 150,83,631.02 C 150,83,631.04 D None of These

What is the Total Amount of cash received from suppliers by way of Purchase Return
Q97
A 1,215.75 B 1,215.74 C 1,215.73 D None of These

What is the total Expense Paid by cash during the period 11/4/2013 to 22/5/2013
Q98
A 3,00,485.00 B 3,00,481.00 C 3,00,484.00 D None of These
What is the total net sales (Less Returns) of Stationery Items during the period
Q99 12/4/2013 to 12/5/2013
A 80,575.00 B 80,573.00 C 80,571.00 D None of These
What is the total Cash Purchase (Net) of Electronic Items during the period 3/4/2013 to
Q100 26/4/2013
A 49,578.00 B 3,953.00 C 10,042.00 D None of These