International Institute of Certified Accountants

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What is the highest Rate at which Television (Onida) 21" 1x1 purchased during the
Q1 period 11/4/2013 to 22/5/2013
A 8,419.12 B 8,419.10 C 8,419.09 D None of These
What is the Average Amount of Stock of Gum (Fevicol) 1x10x12 held during the period
Q2 21/4/2013 to 28/5/2013
A 40,324.16 B 40,324.12 C 40,324.14 D None of These
What is the total amount of cash deposited in banks during the period 1/4/2013 to
Q3 24/5/2013
A 1501,50,000.00 B 1501,80,000.00 C 1501,90,000.00 D None of These

What is the total amount collected from customers through Bank Accounts in May
Q4
A 27,15,543.00 B 27,15,544.00 C 27,15,542.00 D None of These

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

Q5
A 4,09,000.00 B 4,05,000.00 C 4,08,000.00 D None of These

What is the value of Total Stock as on 9/4/2013

Q6
A 594,35,618.81 B 594,35,618.80 C 594,35,618.82 D None of These

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

Q7
A 81,307.00 B 81,305.00 C 81,308.00 D None of These

What is the total Purchase (Less Returns) as on 28/5/2013

Q8
A 725,06,074.09 B 725,06,074.10 C 725,06,074.11 D None of These
What is the total net sales (Less Returns) of Electronic Items during the period
Q9 11/4/2013 to 29/5/2013
A 64,86,391.00 B 64,86,394.00 C 64,86,395.00 D None of These

What is the total amount of cheque paid to Penmark Stationery Mall in May
Q10
A 35,454.06 B 35,454.08 C 35,454.10 D None of These
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What is the lowest Quantity of Stapler Pin (Camel) 1x8x6 sold during the period
Q11 18/4/2013 to 19/5/2013
A 138.00 B 139.00 C 136.00 D None of These
What is the total amount of cash withdrawn from Bank of London A/c (Churchil Way
Q12 Branch) in the month ofApril
A 9,00,000.00 B 7,00,000.00 C 5,00,000.00 D None of These
What is the total amount of cash withdrawn from banks during the period 17/4/2013 to
Q13 11/5/2013
A 1,50,000.00 B 1,70,000.00 C 1,80,000.00 D None of These
What is the Quantity of Television (Onida) 21" 1x1 returned by customers during the
Q14 period 9/4/2013 to 21/5/2013
A 40.00 B 10.00 C 50.00 D None of These
What is the Quantity of Refrigerator (Kelvinator) 1x1 returned to suppliers during the
Q15 period 11/4/2013 to 27/5/2013
A 14.00 B 11.00 C 15.00 D None of These

What is the Profit or Loss as on 26/4/2013

Q16
A 1,67,855.68 B 1,67,855.65 C 1,67,855.69 D None of These

What was the Average Cash balance held during the period 14/4/2013 to 23/5/2013
Q17
A 24,54,807.65 B 24,54,807.62 C 24,54,807.63 D None of These

How much Cash is paid to Suppliers during the Period 19/4/2013 to 26/5/2013
Q18
A 3,87,000.00 B 3,89,000.00 C 3,90,000.00 D None of These

What is the total amount receivable from Debtors as on 30/4/2013

Q19
A 12,71,896.00 B 12,71,897.00 C 12,71,893.00 D None of These
What is the amount paid to suppliers through City Bank (Lombard Street Branch) A/c
Q20 during the period 11/4/2013 to 24/5/2013
A 121,96,184.26 B 121,96,184.24 C 121,96,184.22 D None of These
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What is the total amount of cash deposited in Bank of London A/c (Churchil Way
Q21 Branch) in the month of April
A 498,00,000.00 B 500,00,000.00 C 499,00,000.00 D None of These

What is the total Expense Paid by cash during the period 20/4/2013 to 10/5/2013
Q22
A 2,92,422.00 B 2,92,423.00 C 2,92,420.00 D None of These

What is balance payable to RK Motors Ltd A/cas on 12/5/2013

Q23
A 3,90,000.00 B 3,50,000.00 C 3,80,000.00 D None of These
What is the total payment received from Debtors during the period 1/4/2013 to
Q24 20/5/2013
A 39,61,780.00 B 39,61,778.00 C 39,61,782.00 D None of These

What is the total Net Credit Purchase (Less Returns) as on 31/5/2013

Q25
A 682,89,545.86 B 682,89,545.85 C 682,89,545.84 D None of These

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

Q26
A 5,42,415.00 B 5,42,412.00 C 5,42,416.00 D None of These
What is the Maximum Amount of Stock of Television (Onida) 21" 1x1 held in the
Q27 month of May
A 121,80,651.37 B 121,80,651.39 C 121,80,651.35 D None of These
What is the amount paid to Suppliers through Bank Accounts during the period
Q28 17/4/2013 to 24/5/2013
A 356,75,319.67 B 356,75,319.68 C 356,75,319.70 D None of These

What is the total amount payable to Creditors other than suppliers as upto 17/5/2013
Q29
A 194,30,000.00 B 194,10,000.00 C 194,40,000.00 D None of These

What is the total amount Paid to Suppliers through Bank Accounts in April
Q30
A 235,11,696.39 B 235,11,696.41 C 235,11,696.38 D None of These
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What is the total Cash Out Flow (Including Cash Deposit in Bank) during the period
Q31 15/4/2013 to 25/5/2013
A 55,91,057.00 B 55,91,056.00 C 55,91,054.00 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 81,89,050.38 B 81,89,050.40 C 81,89,050.42 D None of These

What is the total Net Credit Sale (Less Returns) as on 30/4/2013

Q33
A 37,43,879.00 B 37,43,877.00 C 37,43,880.00 D None of These

What is the Gross Profit Ratio as on 16/4/2013

Q34
A 0.04 B 0.03 C 0.07 D None of These

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

Q35
A 2.62 B 2.61 C 2.63 D None of These

What is the total Cheques collected from Brinxton Hyper Mall in April
Q36
A 3,43,776.00 B 3,43,779.00 C 3,43,780.00 D None of These
What is the Gross COST OF SALE of Nido Milk Powder 500gm 1x4x2x6sold during
Q37 the period 2/4/2013 to 15/5/2013
A 3,38,451.06 B 3,38,451.05 C 3,38,451.07 D None of These

What is balance receivable from Brinxton Hyper Mallas on 20/5/2013

Q38
A 1,30,748.00 B 1,30,747.00 C 1,30,744.00 D None of These

What is the Total Amount of cash received from suppliers by way of Purchase Return
Q39
A 1,215.73 B 1,215.77 C 1,215.75 D None of These

What is the Total Net Sale of Electronic Items during the period 9/4/2013 to 27/5/2013
Q40
A 65,19,140.00 B 65,19,138.00 C 65,19,136.00 D None of These
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what was the highest amount of cash balance held during the period 13/4/2013 to
Q41 29/5/2013
A 63,21,719.52 B 63,21,719.49 C 63,21,719.50 D None of These

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

Q42
A 808.00 B 809.00 C 805.00 D None of These

What was the Cash Balance as on 31/5/2013

Q43
A 33,34,736.74 B 33,34,736.75 C 33,34,736.73 D None of These
What is the collection from customers through Bank of London A/c (Lombard Street
Q44 Branch) during the period 5/4/2013 to 12/5/2013
A 9,82,595.00 B 9,82,596.00 C 9,82,592.00 D None of These
What is the total amount paid to Suppliers through City Bank (Lombard Street Branch)
Q45 A/c as on 30/5/2013
A 121,96,184.23 B 121,96,184.24 C 121,96,184.22 D None of These

What was the Quantity of Stock of Refrigerator (Kelvinator) 1x1 as on 13/5/2013

Q46
A 1,391.00 B 1,388.00 C 1,392.00 D None of These

What is balance payable to Penmark Stationery Mall as on 18/5/2013

Q47
A 24,382.11 B 24,382.09 C 24,382.13 D None of These
What is the total quantity (Net) of Television (Onida) 21" 1x1 Purchased during the
Q48 period 29/4/2013 to 27/5/2013
A 210.00 B 250.00 C 240.00 D None of These
What is the lowest Rate at which Punching Machine (Kores) 1x4x12 purchased during
Q49 the period 1/4/2013 to 16/5/2013
A 21.48 B 21.50 C 21.52 D None of These
What is the total Credit sale (Net) of Food Items during the period 9/4/2013 to
Q50 31/5/2013
A 7,38,534.00 B 7,38,538.00 C 7,38,536.00 D None of These
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What is the total Cash sale (Net) of Electronic Items during the period 6/4/2013 to
Q51 27/5/2013
A 19,43,965.00 B 19,43,966.00 C 19,43,964.00 D None of These

What is the total amount paid to Suppliers through Bank accounts as on 21/4/2013
Q52
A 154,94,292.78 B 154,94,292.79 C 154,94,292.80 D None of These
What is the total amount of Purchase return of Electronic Items during the period
Q53 17/4/2013 to 24/5/2013
A 3,95,575.61 B 3,95,575.63 C 3,95,575.60 D None of These
How much Cash is received (Gross) from Customers during the period 8/4/2013 to
Q54 11/5/2013
A 6,80,000.00 B 6,78,000.00 C 6,77,000.00 D None of These
What is the collection from customers through Bank Accounts during the period
Q55 17/4/2013 to 10/5/2013
A 16,60,983.00 B 16,60,986.00 C 16,60,985.00 D None of These
What is the Average Daily Expense of the company during the period 21/4/2013 to
Q56 25/5/2013
A 17,524.14 B 17,524.13 C 17,524.12 D None of These
What is the total net Purchases (Less Returns) of Food Items during the period
Q57 12/4/2013 to 3/5/2013
A 4,90,829.09 B 4,90,829.05 C 4,90,829.07 D None of These
What is the highest Quantity of Punching Machine (Kores) 1x4x12 purchased during
Q58 the period 12/4/2013 to 15/5/2013
A 1,827.00 B 1,828.00 C 1,824.00 D None of These

What is the Profit or Loss as on 14/5/2013

Q59
A -3,42,269.83 B -3,42,269.86 C -3,42,269.85 D None of These
What is the lowest Quantity of Lipton Brue Coffee 250gm 1x2x8 purchased during the
Q60 period 2/4/2013 to 18/5/2013
A 51.00 B 50.00 C 48.00 D None of These
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What is the total Sale (Less Returns) as on 30/5/2013

Q61
A 88,92,730.00 B 88,92,760.00 C 88,92,750.00 D None of These

What is the total Cash payment made to Penmark Stationery Mall

Q62
A 80,000.00 B 79,000.00 C 77,000.00 D None of These
What is the total payment made to Sanford Electrics Ltd during the period 7/4/2013 to
Q63 29/5/2013
A 72,131.00 B 0.00 C 57,323.00 D None of These

What is the total collection from customers through Bank accounts as on 22/5/2013
Q64
A 34,45,150.00 B 34,45,110.00 C 34,45,140.00 D None of These
What is the total Credit Purchase (Net) of Food Items during the period 6/4/2013 to
Q65 19/5/2013
A 7,81,150.83 B 7,81,150.81 C 7,81,150.79 D None of These
What is the total Cash inflow (Including Cash Withdrawal) during the period 12/4/2013
Q66 to 6/5/2013
A 20,48,053.00 B 20,48,052.00 C 20,48,049.00 D None of These

What was the balance in Bank of London A/c (Churchil Way Branch) as on 23/5/2013
Q67
A 340,73,837.00 B 340,73,836.00 C 340,73,835.00 D None of These

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

Q68
A 42,16,627.50 B 42,16,627.48 C 42,16,627.52 D None of These
What is the Minimum Amount of Stock of Nido Milk Powder 500gm 1x4x2x6 held in
Q69 the month of May
A 14,66,452.37 B 14,66,452.33 C 14,66,452.35 D None of These

What was the Average Bank balance held during the period 13/4/2013 to 21/5/2013
Q70
A 1173,39,306.10 B 1173,39,306.12 C 1173,39,306.09 D None of These
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What is the total Cash Purchase (Net) of Food Items during the period 3/4/2013 to
Q71 23/5/2013
A 2,62,769.00 B 2,62,772.00 C 2,62,771.00 D None of These

What is the total Gross sale of Stationery Items as on 10/5/2013

Q72
A 84,707.00 B 84,706.00 C 84,704.00 D None of These

What is the total amount payable to Creditors as on 21/4/2013

Q73
A 712,07,203.01 B 712,07,203.02 C 712,07,203.03 D None of These
What Amount of Cash was utilised for payment of Expenses during the period
Q74 17/4/2013 to 17/5/2013
A 2,95,709.00 B 2,95,711.00 C 2,95,713.00 D None of These
What is the total value of fixed assets purchased during the period 6/4/2013 to
Q75 16/5/2013
A 237,07,600.00 B 237,07,900.00 C 237,08,000.00 D None of These
What is the total collection from customers through Bank of London A/c (Lombard
Q76 Street Branch) as on 29/5/2013
A 13,01,377.00 B 13,01,380.00 C 13,01,381.00 D None of These

what is the minimum cash balance held during the period 9/4/2013 to 10/5/2013
Q77
A 10,93,020.00 B 10,93,050.00 C 10,93,060.00 D None of These
What is the highest Rate at which Lipton Brue Coffee 250gm 1x2x8 sold during the
Q78 period 13/4/2013 to 20/5/2013
A 231.00 B 233.00 C 229.00 D None of These
What is the Minimum Quantity of Stock of Television (Onida) 21" 1x1 held in the
Q79 month of May
A 1,324.00 B 1,328.00 C 1,326.00 D None of These
What is the Average Quantity of Stock of Television (Onida) 21" 1x1 held during the
Q80 period 14/4/2013 to 24/5/2013
A 1,370.00 B 1,367.00 C 1,371.00 D None of These
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What is the total quantity (Net) of Lipton Brue Coffee 250gm 1x2x8 Sold during the
Q81 period 22/4/2013 to 27/5/2013
A 1,228.00 B 1,230.00 C 1,226.00 D None of These
What is the Total Net Sale of Refrigerator (Kelvinator) 1x1 during the period 16/4/2013
Q82 to 24/5/2013
A 6,38,592.00 B 6,38,590.00 C 6,38,591.00 D None of These
What is the total amount of sales return of Stationery Items during the period 7/4/2013
Q83 to 19/5/2013
A 264.00 B 265.00 C 261.00 D None of These

What was the Stock value of Happy Tomato Sauce 250gm 1x8x4x2 as on 28/4/2013
Q84
A 4,20,850.87 B 4,20,850.85 C 4,20,850.89 D None of These

What is the total amount payable to Suppliers as on 22/5/2013

Q85
A 280,54,481.71 B 280,54,481.72 C 280,54,481.75 D None of These
What is the lowest Rate at which Gum (Fevicol) 1x10x12 sold during the period
Q86 19/4/2013 to 24/5/2013
A 4.00 B 6.00 C 8.00 D None of These

What was the Total Bank balance as on 27/4/2013

Q87
A 1273,81,063.59 B 1273,81,063.58 C 1273,81,063.62 D None of These

What was the Rate of Stock balance of Television (Onida) 21" 1x1 as on 26/5/2013
Q88
A 8,226.30 B 8,226.31 C 8,226.32 D None of These
What is the total amount collected from customers through Bank of London A/c
Q89 (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 is the Amount (Gross) of Gum (Fevicol) 1x10x12 purchased during the period
Q90 13/4/2013 to 31/5/2013
A 17,732.38 B 17,732.40 C 17,732.39 D None of These
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What is the total gross amount of Cash received from Pinchin Johnson & Playfter Ltd in
Q91 April
A 42,932.00 B 23,755.00 C 61,041.00 D None of These

What is the total Telephone expense in the month of April

Q92
A 1,028.00 B 1,029.00 C 1,025.00 D None of These
What number of ERRORS are found in JOURNAL ENTRIES posted from
Q93 TRANSACTIONS
A 4.00 B 5.00 C 3.00 D None of These

What is the total payment made to Creditors during the period 18/4/2013 to 25/5/2013
Q94
A 582,65,029.67 B 582,65,029.70 C 582,65,029.68 D None of These

What is the Profit or Loss as on 20/4/2013

Q95
A 1,34,077.21 B 1,34,077.23 C 1,34,077.20 D None of These
What is the highest Quantity of Nido Milk Powder 500gm 1x4x2x6 sold during the
Q96 period 12/4/2013 to 26/5/2013
A 600.00 B 500.00 C 700.00 D None of These
What is the total payment received from Adiison Lee Fancy Shop during the period
Q97 10/4/2013 to 30/5/2013
A 4,59,339.00 B 4,59,340.00 C 4,59,338.00 D None of These

What is the total Gross Purchase of Stationery Items as on 20/5/2013

Q98
A 6,15,773.74 B 6,15,773.76 C 6,15,773.78 D None of These

What is the total expense incurred during the period 7/4/2013 to 24/5/2013
Q99
A 6,74,984.00 B 6,74,986.00 C 6,74,987.00 D None of These
What is the Maximum Quantity of Stock of Lipton Brue Coffee 250gm 1x2x8 held in
Q100 the month of April
A 5,475.00 B 5,472.00 C 5,476.00 D None of These