International Institute of Certified Accountants

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What is the Maximum Quantity of Stock of Stapler Pin (Camel) 1x8x6 held in the
Q1 month of May
A 17,434.00 B 17,436.00 C 17,435.00 D None of These

What is the Total Net Sale of Electronic Items during the period 4/4/2013 to 30/5/2013
Q2
A 75,55,783.00 B 75,55,785.00 C 75,55,786.00 D None of These
What is the Minimum Quantity of Stock of Nido Milk Powder 500gm 1x4x2x6 held in
Q3 the month of May
A 4,827.00 B 4,828.00 C 4,825.00 D None of These
What is the total quantity (Net) of Gum (Fevicol) 1x10x12 Purchased during the period
Q4 16/4/2013 to 21/5/2013
A 7,073.00 B 7,069.00 C 7,072.00 D None of These

What is the total expense incurred as upto 24/4/2013

Q5
A 81,309.00 B 81,305.00 C 81,308.00 D None of These

What is balance receivable from Hamilton Rose Hyper Marketas on 8/5/2013

Q6
A 2,02,130.00 B 2,02,128.00 C 2,02,131.00 D None of These

What is the total amount of cheque paid to Sanford Electrics Ltd in April
Q7
A 56,926.00 B 46,448.00 C 0.00 D None of These

What is the Debt-Equity Ratio as on 11/5/2013

Q8
A 0.42 B 0.38 C 0.40 D None of These
What is the total Cash sale (Net) of Stationery Items during the period 14/4/2013 to
Q9 28/5/2013
A 37,405.00 B 37,406.00 C 37,403.00 D None of These

What is the Profit or Loss as on 25/4/2013

Q10
A 1,67,855.66 B 1,67,855.68 C 1,67,855.69 D None of These
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What is the total amount receivable from Debtors as on 13/5/2013

Q11
A 19,72,113.00 B 19,72,116.00 C 19,72,117.00 D None of These
What Amount of Cash was utilised for payment of Expenses during the period 1/4/2013
Q12 to 29/5/2013
A 3,02,425.00 B 3,02,426.00 C 3,02,422.00 D None of These
What is the collection from customers through Bank of London A/c (Churchil Way
Q13 Branch) during the period 6/4/2013 to 3/5/2013
A 8,69,615.00 B 8,69,619.00 C 8,69,618.00 D None of These
What is the highest Rate at which Gum (Fevicol) 1x10x12 purchased during the period
Q14 13/4/2013 to 18/5/2013
A 2.85 B 2.86 C 2.84 D None of These

What is the total Purchase (Less Returns) as on 29/4/2013

Q15
A 640,31,387.72 B 640,31,387.68 C 640,31,387.71 D None of These
What is the total Cash Purchase (Net) of Electronic Items during the period 8/4/2013 to
Q16 22/5/2013
A 38,52,500.00 B 38,52,700.00 C 38,52,800.00 D None of These

What is the total amount payable to Creditors other than suppliers as upto 26/5/2013
Q17
A 92,70,000.00 B 92,66,000.00 C 92,68,000.00 D None of These

What was the Total Bank balance as on 7/4/2013

Q18
A 1490,00,000.00 B 1530,00,000.00 C 1510,00,000.00 D None of These
What is the total amount of cash withdrawn from banks during the period 18/4/2013 to
Q19 28/5/2013
A 41,70,000.00 B 41,80,000.00 C 41,60,000.00 D None of These
What is the total amount of cash deposited in banks during the period 20/4/2013 to
Q20 20/5/2013
A 3,60,000.00 B 3,80,000.00 C 3,90,000.00 D None of These
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What is the total payment made to Creditors during the period 17/4/2013 to 18/5/2013
Q21
A 439,08,047.54 B 439,08,047.53 C 439,08,047.51 D None of These
What is the total amount paid to suppliers through City Bank (Lombard Street Branch)
Q22 A/c in April
A 41,74,525.12 B 41,74,525.14 C 41,74,525.10 D None of These

What was the balance in Bank of London A/c (Lombard Street Branch) as on 23/5/2013
Q23
A 203,94,960.98 B 203,94,960.96 C 203,94,960.94 D None of These

What is the total amount payable to Creditors as on 30/4/2013

Q24
A 622,95,731.30 B 622,95,731.32 C 622,95,731.28 D None of These

What is the total Cheques collected from Adiison Lee Fancy Shop in April
Q25
A 2,88,000.00 B 2,89,000.00 C 2,85,000.00 D None of These
What is the highest Quantity of Refrigerator (Kelvinator) 1x1 purchased during the
Q26 period 4/4/2013 to 21/5/2013
A 79.00 B 83.00 C 82.00 D None of These

What is the value of Total Stock as on 31/5/2013

Q27
A 641,58,986.46 B 641,58,986.47 C 641,58,986.45 D None of These
What is the highest Quantity of Television (Onida) 21" 1x1 sold during the period
Q28 12/4/2013 to 28/5/2013
A 42.00 B 41.00 C 38.00 D None of These
What is the lowest Rate at which Stapler Pin (Camel) 1x8x6 sold during the period
Q29 7/4/2013 to 31/5/2013
A 9.00 B 10.00 C 11.00 D None of These
What is the Maximum Amount of Stock of Television (Philips)32" 1x1 held in the
Q30 month of April
A 375,20,184.50 B 375,20,184.49 C 375,20,184.51 D None of These
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What is the total Net Cash Sale (Less Returns) as on 13/5/2013

Q31
A 8,64,955.00 B 8,64,952.00 C 8,64,956.00 D None of These

What is the total Gross sale of Food Items as on 19/5/2013

Q32
A 10,79,109.00 B 10,79,106.00 C 10,79,110.00 D None of These

What is the total expense incurred during the period 19/4/2013 to 13/5/2013
Q33
A 6,35,892.00 B 6,35,894.00 C 6,35,893.00 D None of These
What is the total amount of cash deposited in Bank of London A/c (Lombard Street
Q34 Branch) in the month of April
A 505,00,000.00 B 502,00,000.00 C 506,00,000.00 D None of These
What is the total value of fixed assets purchased during the period 15/4/2013 to
Q35 17/5/2013
A 76,52,600.00 B 76,52,800.00 C 76,52,900.00 D None of These

What is the total collection from customers through Bank accounts as on 27/5/2013
Q36
A 39,14,142.00 B 39,14,143.00 C 39,14,140.00 D None of These
What is the total amount paid to Suppliers through City Bank (Lombard Street Branch)
Q37 A/c as on 28/4/2013
A 41,74,525.14 B 41,74,525.11 C 41,74,525.10 D None of These

What is the Profit or Loss as on 14/4/2013

Q38
A 1,05,733.16 B 1,05,733.14 C 1,05,733.15 D None of These
What is the amount paid to suppliers through Bank of London A/c (Churchil Way
Q39 Branch) during the period 3/4/2013 to 25/5/2013
A 123,74,456.00 B 123,74,454.00 C 123,74,457.00 D None of These
What is the total net Purchases (Less Returns) of Electronic Items during the period
Q40 16/4/2013 to 3/5/2013
A 32,25,893.16 B 32,25,893.14 C 32,25,893.15 D None of These
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What is the total amount Paid to Suppliers through Bank Accounts in April
Q41
A 235,11,696.42 B 235,11,696.38 C 235,11,696.40 D None of These
What is the total Cash Out Flow (Including Cash Deposit in Bank) during the period
Q42 11/4/2013 to 21/5/2013
A 56,90,239.00 B 56,90,235.00 C 56,90,238.00 D None of These

What was the Average Cash balance held during the period 22/4/2013 to 17/5/2013
Q43
A 23,14,332.00 B 23,14,328.00 C 23,14,331.00 D None of These
What is the total collection from customers through City Bank (Lombard Street Branch)
Q44 A/c as on 26/5/2013
A 11,92,662.00 B 11,92,659.00 C 11,92,663.00 D None of These
What is the Total Net Sale of Television (Onida) 21" 1x1 during the period 3/4/2013 to
Q45 12/5/2013
A 9,43,910.00 B 9,43,911.00 C 9,43,908.00 D None of These
What is the total amount of Purchase return of Food Items during the period 7/4/2013 to
Q46 22/5/2013
A 5,228.44 B 5,228.40 C 5,228.42 D None of These
What is the total Cash inflow (Including Cash Withdrawal) during the period 18/4/2013
Q47 to 27/5/2013
A 75,70,063.74 B 75,70,063.77 C 75,70,063.73 D None of These

What is balance payable to Leisure Travels A/cas on 27/5/2013

Q48
A 58,000.00 B 61,000.00 C 62,000.00 D None of These
What is the lowest Quantity of Punching Machine (Kores) 1x4x12 sold during the
Q49 period 20/4/2013 to 30/5/2013
A 136.00 B 140.00 C 138.00 D None of These

What is the total Net Credit Purchase (Less Returns) as on 21/5/2013

Q50
A 684,42,938.05 B 684,42,938.07 C 684,42,938.03 D None of These
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What is the total net sales (Less Returns) of Stationery Items during the period 6/4/2013
Q51 to 20/5/2013
A 1,30,812.00 B 1,30,816.00 C 1,30,815.00 D None of These
What is the total Credit sale (Net) of Food Items during the period 15/4/2013 to
Q52 20/5/2013
A 5,60,699.00 B 5,60,703.00 C 5,60,702.00 D None of These
What is the total amount of sales return of Electronic Items during the period 9/4/2013
Q53 to 25/5/2013
A 5,31,520.00 B 5,31,540.00 C 5,31,560.00 D None of These
What is the amount paid to Suppliers through Bank Accounts during the period
Q54 16/4/2013 to 3/5/2013
A 192,59,696.40 B 192,59,696.39 C 192,59,696.38 D None of These

What is balance payable to Yorkshare Food Products Ltd as on 4/5/2013

Q55
A 1,38,555.52 B 1,38,555.56 C 1,38,555.54 D None of These

What was the Stock value of Nido Milk Powder 500gm 1x4x2x6 as on 20/4/2013
Q56
A 15,55,071.26 B 15,55,071.23 C 15,55,071.27 D None of These

What is the total expense of Printing & Stationery as on 5/5/2013

Q57
A 47,127.00 B 47,129.00 C 47,125.00 D None of These

What is the total Sale (Less Returns) as on 24/5/2013

Q58
A 90,44,514.00 B 90,44,513.00 C 90,44,511.00 D None of These

What is the Profit or Loss as on 13/5/2013

Q59
A -3,42,269.83 B -3,42,269.86 C -3,42,269.85 D None of These

What is the Currrent Ratio as on 4/5/2013

Q60
A 2.61 B 2.65 C 2.63 D None of These
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How much Cash is paid to Suppliers during the Period 6/4/2013 to 30/5/2013
Q61
A 4,87,000.00 B 4,89,000.00 C 4,90,000.00 D None of These
What is the Average Amount of Stock of Television (Philips)32" 1x1 held during the
Q62 period 8/4/2013 to 7/5/2013
A 372,05,980.19 B 372,05,980.17 C 372,05,980.21 D None of These

What is the Total Amount of cash received from suppliers by way of Purchase Return
Q63
A 1,215.76 B 1,215.73 C 1,215.77 D None of These
What is the total Credit Purchase (Net) of Stationery Items during the period 1/4/2013
Q64 to 29/5/2013
A 5,63,411.12 B 5,63,411.16 C 5,63,411.14 D None of These

What is the total value of Vehicles as on 20/5/2013

Q65
A 4,08,000.00 B 4,07,000.00 C 4,05,000.00 D None of These
What is the Quantity of Refrigerator (Kelvinator) 1x1 returned by customers during the
Q66 period 4/4/2013 to 12/5/2013
A 8.00 B 11.00 C 12.00 D None of These
What is the Average Daily Expense of the company during the period 15/4/2013 to
Q67 29/5/2013
A 14,443.11 B 14,443.10 C 14,443.13 D None of These
What is the total amount collected from customers through Bank of London A/c
Q68 (Churchil Way Branch) in April
A 6,69,619.00 B 6,69,617.00 C 6,69,618.00 D None of These
what was the highest amount of cash balance held during the period 10/4/2013 to
Q69 13/5/2013
A 24,37,608.00 B 24,37,604.00 C 24,37,606.00 D None of These

What is the Minimum Amount of Stock of Television (Onida) 21" 1x1 in business
Q70
A 100,97,033.12 B 100,97,033.09 C 100,97,033.11 D None of These
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What is the total amount collected from customers through Bank Accounts in May
Q71
A 27,15,543.00 B 27,15,541.00 C 27,15,544.00 D None of These
What is the collection from customers through Bank Accounts during the period
Q72 14/4/2013 to 9/5/2013
A 20,50,984.00 B 20,50,985.00 C 20,50,986.00 D None of These

what is the minimum cash balance held during the period 15/4/2013 to 23/5/2013
Q73
A 15,45,416.00 B 15,45,412.00 C 15,45,414.00 D None of These

What is the total amount paid to Suppliers through Bank accounts as on 12/5/2013
Q74
A 315,11,696.42 B 315,11,696.39 C 315,11,696.40 D None of These

What was the Rate of Stock balance of Television (Philips)32" 1x1 as on 28/5/2013
Q75
A 28,102.47 B 28,102.43 C 28,102.45 D None of These

What was the Quantity of Stock of Lipton Brue Coffee 250gm 1x2x8 as on 29/5/2013
Q76
A 5,562.00 B 5,558.00 C 5,560.00 D None of These

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

Q77
A 21,33,604.00 B 21,33,607.00 C 21,33,606.00 D None of These
What is the Amount (Gross) of Television (Onida) 21" 1x1 purchased during the period
Q78 16/4/2013 to 20/5/2013
A 20,07,791.92 B 20,07,791.94 C 20,07,791.96 D None of These
What is the lowest Quantity of Television (Onida) 21" 1x1 purchased during the period
Q79 14/4/2013 to 29/5/2013
A 14.00 B 16.00 C 17.00 D None of These

What is the total Net Cash Purchase (Less Returns) as on 7/5/2013

Q80
A 3,64,293.00 B 3,64,292.00 C 3,64,289.00 D None of These
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What is the total payment received from Debtors during the period 8/4/2013 to
Q81 19/5/2013
A 39,61,782.00 B 39,61,778.00 C 39,61,781.00 D None of These

What is the total Cash payment made to Penmart Stationery Mall

Q82
A 40,000.00 B 50,000.00 C 20,000.00 D None of These
What is the highest Rate at which Nido Milk Powder 500gm 1x4x2x6 sold during the
Q83 period 9/4/2013 to 31/5/2013
A 327.00 B 330.00 C 329.00 D None of These
What is the total amount of cash withdrawn from Bank of London A/c (Churchil Way
Q84 Branch) in the month ofApril
A 8,00,000.00 B 7,00,000.00 C 5,00,000.00 D None of These
How much Cash is received (Gross) from Customers during the period 16/4/2013 to
Q85 21/5/2013
A 8,88,000.00 B 8,86,000.00 C 8,89,000.00 D None of These

What is the total Net Credit Sale (Less Returns) as on 20/5/2013

Q86
A 58,15,016.00 B 58,15,012.00 C 58,15,015.00 D None of These

What was the Average Bank balance held during the period 13/4/2013 to 30/5/2013
Q87
A 1101,24,595.60 B 1101,24,595.56 C 1101,24,595.58 D None of These

What is the total Expense Paid by cash during the period 10/4/2013 to 23/5/2013
Q88
A 3,01,239.00 B 3,01,240.00 C 3,01,236.00 D None of These
What is the total payment received from Traford Super Market during the period
Q89 6/4/2013 to 25/5/2013
A 3,37,839.00 B 3,37,840.00 C 3,37,838.00 D None of These
What is the Average Quantity of Stock of Stapler Pin (Camel) 1x8x6 held during the
Q90 period 13/4/2013 to 10/5/2013
A 14,128.00 B 14,127.00 C 14,124.00 D None of These
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What is the lowest Rate at which Television (Philips)32" 1x1 purchased during the
Q91 period 12/4/2013 to 21/5/2013
A 28,200.00 B 28,400.00 C 28,600.00 D None of These
What is the Gross COST OF SALE of Happy Tomato Sauce 250gm 1x8x4x2sold during
Q92 the period 7/4/2013 to 23/5/2013
A 1,24,923.24 B 1,24,923.21 C 1,24,923.22 D None of These
What is the total quantity (Net) of Refrigerator (Kelvinator) 1x1 Sold during the period
Q93 23/4/2013 to 16/5/2013
A 60.00 B 80.00 C 40.00 D None of These
What number of ERRORS are found in JOURNAL ENTRIES posted from
Q94 TRANSACTIONS
A 6.00 B 2.00 C 5.00 D None of These
What is the total payment made to Penmark Stationery Mall during the period 6/4/2013
Q95 to 28/5/2013
A 3,54,454.06 B 3,54,454.08 C 3,54,454.10 D None of These

What is the total Telephone expense in the month of May

Q96
A 1,077.00 B 1,075.00 C 1,073.00 D None of These

What is the total gross amount of Cash received from Adiison Lee Fancy Shop in April
Q97
A 79,000.00 B 76,000.00 C 78,000.00 D None of These
What is the Quantity of Refrigerator (Kelvinator) 1x1 returned to suppliers during the
Q98 period 7/4/2013 to 30/5/2013
A 18.00 B 15.00 C 17.00 D None of These

What is the total amount payable to Suppliers as on 9/5/2013

Q99
A 351,39,515.26 B 351,39,515.25 C 351,39,515.27 D None of These

What is the total Gross Purchase of Stationery Items as on 16/5/2013

Q100
A 5,68,764.26 B 5,68,764.24 C 5,68,764.23 D None of These