International Institute of Certified Accountants

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What is the total Cash inflow (Including Cash Withdrawal) during the period 18/4/2013
Q1 to 24/5/2013
A 75,59,964.50 B 75,59,964.52 C 75,59,964.49 D None of These

What is the Total Net Sale of Electronic Items during the period 4/4/2013 to 20/5/2013
Q2
A 68,27,930.00 B 68,27,950.00 C 68,27,960.00 D None of These
What is the total amount paid to Suppliers through City Bank (Lombard Street Branch)
Q3 A/c as on 5/5/2013
A 81,74,525.10 B 81,74,525.12 C 81,74,525.14 D None of These

What is the total amount Paid to Suppliers through Bank Accounts in May
Q4
A 264,69,415.46 B 264,69,415.48 C 264,69,415.50 D None of These
What is the Minimum Amount of Stock of Lipton Brue Coffee 250gm 1x2x8 held in the
Q5 month of April
A 9,94,125.61 B 9,94,125.63 C 9,94,125.60 D None of These
What is the Quantity of Happy Tomato Sauce 250gm 1x8x4x2 returned to suppliers
Q6 during the period 15/4/2013 to 20/5/2013
A 17.00 B 13.00 C 16.00 D None of These
What is the total amount collected from customers through Bank of London A/c
Q7 (Lombard Street Branch) in May
A 5,18,785.00 B 5,18,788.00 C 5,18,787.00 D None of These

What is the total Expense Paid by cash during the period 4/4/2013 to 29/5/2013
Q8
A 3,02,364.00 B 3,02,367.00 C 3,02,366.00 D None of These

What is the Debt-Equity Ratio as on 18/5/2013

Q9
A 0.31 B 0.32 C 0.30 D None of These

What is balance payable to Tower Height Builders Pvt Ltd A/cas on 12/5/2013
Q10
A 300,00,000.00 B 400,00,000.00 C 100,00,000.00 D None of These
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What is the total value of fixed assets purchased during the period 13/4/2013 to
Q11 26/5/2013
A 76,58,600.00 B 76,59,000.00 C 76,58,800.00 D None of These

What is the Minimum Quantity of Stock of Television (Onida) 21" 1x1 in business
Q12
A 1,250.00 B 1,230.00 C 1,270.00 D None of These
What is the total payment made to Yorkshare Food Products Ltd during the period
Q13 2/4/2013 to 19/5/2013
A 32,56,818.06 B 32,56,818.10 C 32,56,818.09 D None of These

What was the Stock value of Lipton Brue Coffee 250gm 1x2x8 as on 1/5/2013
Q14
A 11,28,910.37 B 11,28,910.36 C 11,28,910.38 D None of These

What is balance receivable from Brinxton Hyper Mallas on 24/4/2013

Q15
A 1,50,246.00 B 1,50,244.00 C 1,50,248.00 D None of These

What is the total amount payable to Suppliers as on 29/4/2013

Q16
A 399,45,731.32 B 399,45,731.28 C 399,45,731.30 D None of These
What is the total net Purchases (Less Returns) of Food Items during the period
Q17 18/4/2013 to 17/5/2013
A 5,82,496.58 B 5,82,496.59 C 5,82,496.61 D None of These
what was the highest amount of cash balance held during the period 20/4/2013 to
Q18 31/5/2013
A 63,21,719.51 B 63,21,719.52 C 63,21,719.49 D None of These
What is the total amount of cash withdrawn from banks during the period 9/4/2013 to
Q19 14/5/2013
A 50,60,000.00 B 50,80,000.00 C 50,90,000.00 D None of These
What is the highest Rate at which Refrigerator (Kelvinator) 1x1 purchased during the
Q20 period 13/4/2013 to 20/5/2013
A 6,386.09 B 6,386.10 C 6,386.11 D None of These
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What is the total Cash payment made to Lincroft Electronics Ltd

Q21
A 8,00,000.00 B 4,00,000.00 C 7,00,000.00 D None of These
What is the amount paid to suppliers through City Bank (Lombard Street Branch) A/c
Q22 during the period 16/4/2013 to 22/5/2013
A 121,96,184.23 B 121,96,184.26 C 121,96,184.25 D None of These

What was the Cash Balance as on 8/5/2013

Q23
A 21,33,608.00 B 21,33,604.00 C 21,33,607.00 D None of These

What is the total expense of Repairs & Maintenance as on 24/5/2013

Q24
A 1,110.00 B 1,100.00 C 1,080.00 D None of These

What is the total amount of cheque paid to Sanford Electrics Ltd in April
Q25
A 0.00 B 17,986.00 C 8,051.00 D None of These
What is the total net sales (Less Returns) of Electronic Items during the period 4/4/2013
Q26 to 29/5/2013
A 75,55,787.00 B 75,55,783.00 C 75,55,786.00 D None of These
What is the total Credit sale (Net) of Electronic Items during the period 17/4/2013 to
Q27 26/5/2013
A 28,22,586.00 B 28,22,590.00 C 28,22,589.00 D None of These

What was the balance in Bank of London A/c (Lombard Street Branch) as on 5/4/2013
Q28
A 700,00,000.00 B 800,00,000.00 C 500,00,000.00 D None of These
What is the Total Net Sale of Refrigerator (Kelvinator) 1x1 during the period 12/4/2013
Q29 to 20/5/2013
A 6,75,851.00 B 6,75,849.00 C 6,75,852.00 D None of These
What is the Maximum Quantity of Stock of Punching Machine (Kores) 1x4x12 held in
Q30 the month of May
A 18,454.00 B 18,452.00 C 18,455.00 D None of These
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What is the total Net Credit Purchase (Less Returns) as on 16/5/2013

Q31
A 673,01,513.97 B 673,01,513.99 C 673,01,514.01 D None of These
What is the total amount paid to suppliers through Bank of London A/c (Churchil Way
Q32 Branch) in May
A 81,89,050.42 B 81,89,050.38 C 81,89,050.40 D None of These

What is the total collection from customers through Bank accounts as on 13/5/2013
Q33
A 25,95,986.00 B 25,95,987.00 C 25,95,983.00 D None of These

What is the Profit or Loss as on 9/4/2013

Q34
A 41,512.00 B 41,511.99 C 41,512.01 D None of These

How much Cash is paid to Suppliers during the Period 12/4/2013 to 21/5/2013
Q35
A 4,77,000.00 B 4,80,000.00 C 4,81,000.00 D None of These
What is the total amount of sales return of Electronic Items during the period 16/4/2013
Q36 to 20/5/2013
A 4,77,727.00 B 4,77,724.00 C 4,77,728.00 D None of These
What is the Amount (Gross) of Television (Philips)32" 1x1 purchased during the period
Q37 18/4/2013 to 18/5/2013
A 51,84,446.65 B 51,84,446.61 C 51,84,446.63 D None of These
What is the lowest Rate at which Nido Milk Powder 500gm 1x4x2x6 purchased during
Q38 the period 12/4/2013 to 27/5/2013
A 700.00 B 600.00 C 300.00 D None of These

What is the total Net Credit Sale (Less Returns) as on 29/4/2013

Q39
A 37,77,594.00 B 37,77,593.00 C 37,77,595.00 D None of These

What is the total Net Cash Purchase (Less Returns) as on 20/4/2013

Q40
A 2,50,240.00 B 2,50,238.00 C 2,50,237.00 D None of These
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What is the total expense incurred during the period 6/4/2013 to 21/5/2013
Q41
A 6,68,312.00 B 6,68,313.00 C 6,68,309.00 D None of These
What was the Rate of Stock balance of Lipton Brue Coffee 250gm 1x2x8 as on
Q42 1/5/2013
A 203.98 B 203.95 C 203.96 D None of These

What is the total Purchase (Less Returns) as on 22/4/2013

Q43
A 641,74,954.80 B 641,74,954.82 C 641,74,954.84 D None of These
What is the total amount of cash withdrawn from City Bank (Lombard Street Branch)
Q44 A/cin the month ofApril
A 7,00,000.00 B 6,00,000.00 C 3,00,000.00 D None of These

What is the Profit or Loss as on 28/4/2013

Q45
A 1,66,196.85 B 1,66,196.88 C 1,66,196.86 D None of These
What is the total quantity (Net) of Happy Tomato Sauce 250gm 1x8x4x2 Sold during
Q46 the period 21/4/2013 to 23/5/2013
A 854.00 B 855.00 C 856.00 D None of These

What is the value of Total Stock as on 3/4/2013

Q47
A 567,80,330.62 B 567,80,330.64 C 567,80,330.66 D None of These
What is the total amount of Purchase return of Food Items during the period 8/4/2013 to
Q48 3/5/2013
A 3,668.33 B 3,668.35 C 3,668.37 D None of These

What is the total amount paid to Suppliers through Bank accounts as on 15/5/2013
Q49
A 357,20,337.52 B 357,20,337.54 C 357,20,337.50 D None of These
What is the highest Quantity of Lipton Brue Coffee 250gm 1x2x8 purchased during the
Q50 period 11/4/2013 to 18/5/2013
A 400.00 B 800.00 C 700.00 D None of These
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What is the total payment received from Debtors during the period 16/4/2013 to
Q51 26/5/2013
A 44,55,139.00 B 44,55,141.00 C 44,55,143.00 D None of These
What is the Maximum Amount of Stock of Gum (Fevicol) 1x10x12 held in the month of
Q52 April
A 38,063.95 B 38,063.93 C 38,063.92 D None of These

What is the total value of Furniture as on 2/5/2013

Q53
A 2,600.00 B 2,900.00 C 2,800.00 D None of These
What Amount of Cash was utilised for payment of Expenses during the period
Q54 11/4/2013 to 8/5/2013
A 2,95,947.00 B 2,95,944.00 C 2,95,946.00 D None of These

What is the total Rent expense in the month of April

Q55
A 26,000.00 B 29,000.00 C 27,000.00 D None of These
What is the amount paid to Suppliers through Bank Accounts during the period
Q56 3/4/2013 to 14/5/2013
A 357,00,746.80 B 357,00,746.82 C 357,00,746.78 D None of These

What is the total expense incurred as upto 11/5/2013

Q57
A 6,83,474.00 B 6,83,475.00 C 6,83,476.00 D None of These

what is the minimum cash balance held during the period 17/4/2013 to 6/5/2013
Q58
A 15,45,414.00 B 15,45,412.00 C 15,45,416.00 D None of These

What is the total amount payable to Creditors other than suppliers as upto 9/5/2013
Q59
A 214,30,487.00 B 214,30,491.00 C 214,30,489.00 D None of These

What is the Profit or Loss as on 31/5/2013

Q60
A -6,65,299.65 B -6,65,299.66 C -6,65,299.62 D None of These
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What is the collection from customers through Bank Accounts during the period
Q61 4/4/2013 to 22/5/2013
A 34,45,130.00 B 34,45,110.00 C 34,45,150.00 D None of These
What number of ERRORS are found in JOURNAL ENTRIES posted from
Q62 TRANSACTIONS
A 2.00 B 5.00 C 6.00 D None of These
What is the Average Quantity of Stock of Television (Philips)32" 1x1 held during the
Q63 period 8/4/2013 to 29/5/2013
A 1,356.00 B 1,353.00 C 1,357.00 D None of These
What is the collection from customers through Bank of London A/c (Churchil Way
Q64 Branch) during the period 1/4/2013 to 18/5/2013
A 12,69,863.00 B 12,69,861.00 C 12,69,860.00 D None of These
What is the total Credit Purchase (Net) of Food Items during the period 9/4/2013 to
Q65 25/5/2013
A 7,13,446.56 B 7,13,446.58 C 7,13,446.55 D None of These
What is the Average Amount of Stock of Gum (Fevicol) 1x10x12 held during the period
Q66 24/4/2013 to 21/5/2013
A 40,011.86 B 40,011.84 C 40,011.88 D None of These

What is the total Net Cash Sale (Less Returns) as on 9/5/2013

Q67
A 6,86,563.00 B 6,86,561.00 C 6,86,559.00 D None of These
What is the highest Quantity of Nido Milk Powder 500gm 1x4x2x6 sold during the
Q68 period 3/4/2013 to 29/5/2013
A 400.00 B 600.00 C 800.00 D None of These
What is the total quantity (Net) of Stapler Pin (Camel) 1x8x6 Purchased during the
Q69 period 23/4/2013 to 30/5/2013
A 6,087.00 B 6,090.00 C 6,091.00 D None of These
What is the lowest Quantity of Television (Onida) 21" 1x1 sold during the period
Q70 6/4/2013 to 15/5/2013
A 9.00 B 13.00 C 11.00 D None of These
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What is the total amount payable to Creditors as on 5/5/2013

Q71
A 670,87,328.42 B 670,87,328.43 C 670,87,328.44 D None of These

What is the Quick Ratio as on 22/5/2013

Q72
A 2.32 B 2.28 C 2.30 D None of These
What is the Average Daily Expense of the company during the period 7/4/2013 to
Q73 31/5/2013
A 21,663.37 B 21,663.40 C 21,663.38 D None of These

What is the Total Amount of cash paid to customers by way of Sales Return
Q74
A 87,783.00 B 87,785.00 C 87,787.00 D None of These

What is balance payable to Penmark Stationery Mall as on 17/5/2013

Q75
A 24,382.09 B 24,382.11 C 24,382.13 D None of These
What is the total Cash sale (Net) of Electronic Items during the period 2/4/2013 to
Q76 2/5/2013
A 4,85,586.00 B 4,85,589.00 C 4,85,588.00 D None of These

What is the total Sale (Less Returns) as on 22/4/2013

Q77
A 41,24,378.00 B 41,24,381.00 C 41,24,379.00 D None of These
What is the total Cash Out Flow (Including Cash Deposit in Bank) during the period
Q78 3/4/2013 to 30/5/2013
A 58,91,541.00 B 58,91,544.00 C 58,91,543.00 D None of These

What is the total Gross sale of Electronic Items as on 30/5/2013

Q79
A 82,38,036.00 B 82,38,032.00 C 82,38,034.00 D None of These
What is the total Cash Purchase (Net) of Electronic Items during the period 5/4/2013 to
Q80 19/5/2013
A 38,52,400.00 B 38,52,700.00 C 38,52,800.00 D None of These
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What is the total payment received from Pinchin Johnson & Playfter Ltd during the
Q81 period 10/4/2013 to 20/5/2013
A 2,89,615.00 B 2,89,618.00 C 2,89,617.00 D None of These
What is the total amount of cash deposited in Bank of London A/c (Churchil Way
Q82 Branch) in the month of April
A 498,00,000.00 B 499,00,000.00 C 496,00,000.00 D None of These

What is the total amount receivable from Debtors as on 14/5/2013

Q83
A 19,72,116.00 B 19,72,113.00 C 19,72,117.00 D None of These

What was the Quantity of Stock of Television (Philips)32" 1x1 as on 13/4/2013

Q84
A 1,330.00 B 1,320.00 C 1,290.00 D None of These

What was the Total Bank balance as on 29/4/2013

Q85
A 1234,81,063.58 B 1234,81,063.60 C 1234,81,063.62 D None of These
What is the highest Rate at which Happy Tomato Sauce 250gm 1x8x4x2 sold during the
Q86 period 9/4/2013 to 30/5/2013
A 109.00 B 110.00 C 108.00 D None of These
What is the lowest Quantity of Punching Machine (Kores) 1x4x12 purchased during the
Q87 period 13/4/2013 to 17/5/2013
A 867.00 B 868.00 C 864.00 D None of These

What is the total amount collected from customers through Bank Accounts in May
Q88
A 27,15,545.00 B 27,15,543.00 C 27,15,541.00 D None of These

What is the total payment made to Creditors during the period 5/4/2013 to 26/5/2013
Q89
A 706,27,029.69 B 706,27,029.70 C 706,27,029.66 D None of These

What is the total Gross Purchase of Electronic Items as on 25/5/2013

Q90
A 685,02,267.86 B 685,02,267.84 C 685,02,267.82 D None of These
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What was the Average Bank balance held during the period 9/4/2013 to 13/5/2013
Q91
A 1257,00,354.16 B 1257,00,354.14 C 1257,00,354.12 D None of These
What is the Quantity of Punching Machine (Kores) 1x4x12 returned by customers
Q92 during the period 4/4/2013 to 17/5/2013
A 9.00 B 8.00 C 6.00 D None of These

What is the total Cheques collected from Lamson Grocery Shop in May
Q93
A 13,90,000.00 B 13,80,000.00 C 13,50,000.00 D None of These

What is the total gross amount of Cash received from Lamson Grocery Shop in May
Q94
A 7,00,000.00 B 5,00,000.00 C 9,00,000.00 D None of These
What is the total amount of cash deposited in banks during the period 1/4/2013 to
Q95 18/5/2013
A 1501,00,000.00 B 1502,00,000.00 C 1499,00,000.00 D None of These
What is the total collection from customers through Bank of London A/c (Churchil
Q96 Way Branch) as on 12/5/2013
A 8,69,617.00 B 8,69,615.00 C 8,69,618.00 D None of These
How much Cash is received (Gross) from Customers during the period 13/4/2013 to
Q97 28/5/2013
A 8,99,000.00 B 8,98,000.00 C 8,97,000.00 D None of These
What is the Gross COST OF SALE of Lipton Brue Coffee 250gm 1x2x8sold during the
Q98 period 11/4/2013 to 15/5/2013
A 2,17,825.36 B 2,17,825.32 C 2,17,825.34 D None of These

What was the Average Cash balance held during the period 15/4/2013 to 22/5/2013
Q99
A 24,40,298.80 B 24,40,298.78 C 24,40,298.77 D None of These
What is the lowest Rate at which Lipton Brue Coffee 250gm 1x2x8 sold during the
Q100 period 4/4/2013 to 21/5/2013
A 225.00 B 222.00 C 226.00 D None of These