International Institute of Certified Accountants

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What is the total amount Paid to Suppliers through Bank Accounts in April
Q1
A 235,11,696.42 B 235,11,696.40 C 235,11,696.38 D None of These
What is the total Cash Out Flow (Including Cash Deposit in Bank) during the period
Q2 4/4/2013 to 26/5/2013
A 58,07,979.00 B 58,07,975.00 C 58,07,978.00 D None of These

What is the Profit or Loss as on 9/5/2013

Q3
A -3,81,404.44 B -3,81,404.42 C -3,81,404.40 D None of These
What is the Quantity of Gum (Fevicol) 1x10x12 returned to suppliers during the period
Q4 4/4/2013 to 22/5/2013
A 14.00 B 15.00 C 11.00 D None of These

What is the total collection from customers through Bank accounts as on 12/5/2013
Q5
A 25,95,987.00 B 25,95,983.00 C 25,95,985.00 D None of These

What is balance payable to Shefield Real Estate Company A/cas on 28/5/2013

Q6
A 60,00,000.00 B 30,00,000.00 C 40,00,000.00 D None of These

What is balance payable to Lincroft Electronics Ltd as on 31/5/2013

Q7
A 170,54,658.25 B 170,54,658.23 C 170,54,658.22 D None of These
What is the total amount of Purchase return of Food Items during the period 1/4/2013 to
Q8 11/5/2013
A 3,668.37 B 3,668.36 C 3,668.33 D None of These
What is the total Cash sale (Net) of Food Items during the period 17/4/2013 to
Q9 28/5/2013
A 2,36,445.00 B 2,36,447.00 C 2,36,448.00 D None of These
What is the lowest Quantity of Television (Philips)32" 1x1 sold during the period
Q10 11/4/2013 to 18/5/2013
A 6.00 B 9.00 C 10.00 D None of These
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What is the Quick Ratio as on 24/4/2013

Q11
A 1.94 B 1.93 C 1.91 D None of These
What is the lowest Quantity of Refrigerator (Kelvinator) 1x1 purchased during the
Q12 period 5/4/2013 to 21/5/2013
A 43.00 B 39.00 C 41.00 D None of These

What is the total expense incurred during the period 9/4/2013 to 17/5/2013
Q13
A 6,63,711.00 B 6,63,713.00 C 6,63,709.00 D None of These

What is the total Cheques collected from Traford Super Market in May
Q14
A 1,50,247.00 B 1,50,244.00 C 1,50,246.00 D None of These
What is the total Credit sale (Net) of Stationery Items during the period 6/4/2013 to
Q15 10/5/2013
A 54,634.00 B 54,635.00 C 54,631.00 D None of These
What is the total quantity (Net) of Television (Onida) 21" 1x1 Sold during the period
Q16 28/4/2013 to 22/5/2013
A 68.00 B 65.00 C 67.00 D None of These

What was the Average Cash balance held during the period 23/4/2013 to 10/5/2013
Q17
A 21,02,777.49 B 21,02,777.50 C 21,02,777.52 D None of These
What is the total amount paid to Suppliers through City Bank (Lombard Street Branch)
Q18 A/c as on 4/5/2013
A 81,74,525.10 B 81,74,525.11 C 81,74,525.12 D None of These
What is the Minimum Quantity of Stock of Happy Tomato Sauce 250gm 1x8x4x2 in
Q19 business
A 4,901.00 B 4,904.00 C 4,903.00 D None of These

What is the total Gross Purchase of Electronic Items as on 19/5/2013

Q20
A 675,96,132.26 B 675,96,132.25 C 675,96,132.27 D None of These
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What is the highest Quantity of Stapler Pin (Camel) 1x8x6 purchased during the period
Q21 15/4/2013 to 31/5/2013
A 2,500.00 B 2,498.00 C 2,496.00 D None of These
What is the Quantity of Lipton Brue Coffee 250gm 1x2x8 returned by customers during
Q22 the period 4/4/2013 to 26/5/2013
A 8.00 B 6.00 C 4.00 D None of These

What was the Rate of Stock balance of Refrigerator (Kelvinator) 1x1 as on 20/5/2013
Q23
A 6,392.95 B 6,392.94 C 6,392.93 D None of These
What is the Maximum Amount of Stock of Refrigerator (Kelvinator) 1x1 held in the
Q24 month of May
A 96,48,733.14 B 96,48,733.12 C 96,48,733.10 D None of These

What is the value of Total Stock as on 25/4/2013

Q25
A 598,45,710.49 B 598,45,710.51 C 598,45,710.48 D None of These
What is the highest Rate at which Refrigerator (Kelvinator) 1x1 sold during the period
Q26 2/4/2013 to 21/5/2013
A 6,980.00 B 6,977.00 C 6,981.00 D None of These
What is the total net sales (Less Returns) of Electronic Items during the period 7/4/2013
Q27 to 13/5/2013
A 41,04,300.00 B 41,04,700.00 C 41,04,600.00 D None of These

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

Q28
A 88,92,730.00 B 88,92,770.00 C 88,92,750.00 D None of These

What was the Cash Balance as on 27/4/2013

Q29
A 23,15,141.00 B 23,15,144.00 C 23,15,145.00 D None of These
What is the total amount of cash withdrawn from banks during the period 4/4/2013 to
Q30 13/5/2013
A 15,90,000.00 B 15,60,000.00 C 15,80,000.00 D None of These
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What is the highest Quantity of Stapler Pin (Camel) 1x8x6 sold during the period
Q31 19/4/2013 to 28/5/2013
A 776.00 B 772.00 C 774.00 D None of These

What is the total amount of cheque paid to Yorkshare Food Products Ltd in April
Q32
A 30,67,767.67 B 30,67,767.69 C 30,67,767.66 D None of These

What is the total amount collected from customers through Bank Accounts in April
Q33
A 20,95,987.00 B 20,95,985.00 C 20,95,986.00 D None of These

What is the Debt Ratio as on 3/5/2013

Q34
A 0.49 B 0.45 C 0.47 D None of These

What is the total Telephone expense in the month of April

Q35
A 1,026.00 B 1,028.00 C 1,027.00 D None of These

What is the total Cash payment made to Lincroft Electronics Ltd

Q36
A 4,00,000.00 B 8,00,000.00 C 7,00,000.00 D None of These
What is the lowest Rate at which Punching Machine (Kores) 1x4x12 purchased during
Q37 the period 12/4/2013 to 24/5/2013
A 20.28 B 20.26 C 20.24 D None of These

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

Q38
A 725,06,074.13 B 725,06,074.09 C 725,06,074.11 D None of These
What is the total gross amount of Cash received from Pinchin Johnson & Playfter Ltd in
Q39 April
A 43,887.00 B 65,397.00 C 29,356.00 D None of These

What is the total value of Furniture as on 10/5/2013

Q40
A 3,000.00 B 2,900.00 C 2,700.00 D None of These
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What is the Average Amount of Stock of Happy Tomato Sauce 250gm 1x8x4x2 held
Q41 during the period 25/4/2013 to 9/5/2013
A 4,32,325.44 B 4,32,325.46 C 4,32,325.42 D None of These
What is the total amount paid to suppliers through Bank of London A/c (Lombard Street
Q42 Branch) in April
A 111,51,767.66 B 111,51,767.67 C 111,51,767.68 D None of These
What is the Gross COST OF SALE of Happy Tomato Sauce 250gm 1x8x4x2sold during
Q43 the period 1/4/2013 to 25/5/2013
A 1,66,879.49 B 1,66,879.45 C 1,66,879.48 D None of These
What is the total amount of cash deposited in City Bank (Lombard Street Branch) A/c in
Q44 the month of April
A 504,00,000.00 B 501,00,000.00 C 505,00,000.00 D None of These
What is the total net Purchases (Less Returns) of Food Items during the period
Q45 17/4/2013 to 2/5/2013
A 2,85,389.05 B 2,85,389.09 C 2,85,389.07 D None of These

How much Cash is paid to Suppliers during the Period 3/4/2013 to 29/5/2013
Q46
A 4,90,000.00 B 4,89,000.00 C 4,87,000.00 D None of These
What is the collection from customers through Bank Accounts during the period
Q47 5/4/2013 to 24/5/2013
A 36,14,142.00 B 36,14,143.00 C 36,14,139.00 D None of These
What is the total Cash inflow (Including Cash Withdrawal) during the period 2/4/2013
Q48 to 5/5/2013
A 28,48,049.00 B 28,48,051.00 C 28,48,052.00 D None of These
What is the total payment received from Traford Super Market during the period
Q49 8/4/2013 to 30/5/2013
A 3,37,838.00 B 3,37,836.00 C 3,37,840.00 D None of These

What is the total amount payable to Suppliers as on 13/5/2013

Q50
A 312,33,767.17 B 312,33,767.18 C 312,33,767.19 D None of These
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What is the lowest Rate at which Refrigerator (Kelvinator) 1x1 sold during the period
Q51 13/4/2013 to 16/5/2013
A 6,553.00 B 6,549.00 C 6,552.00 D None of These
What is the total payment made to Penmark Stationery Mall during the period 7/4/2013
Q52 to 21/5/2013
A 3,38,590.72 B 3,38,590.74 C 3,38,590.70 D None of These

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

Q53
A 35,81,968.00 B 35,81,969.00 C 35,81,965.00 D None of These

What is the total amount paid to Suppliers through Bank accounts as on 27/4/2013
Q54
A 195,11,696.40 B 195,11,696.42 C 195,11,696.38 D None of These

What is the Profit or Loss as on 27/5/2013

Q55
A -1,48,115.60 B -1,48,115.62 C -1,48,115.63 D None of These

What is balance receivable from Lamson Grocery Shopas on 28/5/2013

Q56
A 2,90,528.00 B 2,90,527.00 C 2,90,524.00 D None of These
what was the highest amount of cash balance held during the period 8/4/2013 to
Q57 21/5/2013
A 63,21,719.48 B 63,21,719.50 C 63,21,719.52 D None of These
What is the total Cash Purchase (Net) of Electronic Items during the period 2/4/2013 to
Q58 28/4/2013
A 29,714.00 B 77,579.00 C 54,293.00 D None of These
What is the total payment received from Debtors during the period 18/4/2013 to
Q59 15/5/2013
A 25,36,985.00 B 25,36,983.00 C 25,36,986.00 D None of These

What is the Total Net Sale of Food Items during the period 4/4/2013 to 22/5/2013
Q60
A 10,72,957.00 B 10,72,956.00 C 10,72,953.00 D None of These
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What is the amount paid to suppliers through Bank of London A/c (Churchil Way
Q61 Branch) during the period 20/4/2013 to 20/5/2013
A 82,06,457.00 B 82,06,456.00 C 82,06,454.00 D None of These
What is the total quantity (Net) of Punching Machine (Kores) 1x4x12 Purchased during
Q62 the period 23/4/2013 to 25/5/2013
A 7,967.00 B 7,963.00 C 7,965.00 D None of These

What is the total Net Credit Purchase (Less Returns) as on 26/5/2013

Q63
A 682,89,545.85 B 682,89,545.88 C 682,89,545.84 D None of These

What was the Quantity of Stock of Punching Machine (Kores) 1x4x12 as on 24/5/2013
Q64
A 17,980.00 B 18,010.00 C 18,020.00 D None of These
What is the highest Rate at which Nido Milk Powder 500gm 1x4x2x6 purchased during
Q65 the period 16/4/2013 to 27/5/2013
A 308.35 B 308.36 C 308.38 D None of These

What was the Average Bank balance held during the period 21/4/2013 to 18/5/2013
Q66
A 1156,29,330.86 B 1156,29,330.88 C 1156,29,330.90 D None of These
What is the Minimum Amount of Stock of Lipton Brue Coffee 250gm 1x2x8 held in the
Q67 month of May
A 10,35,787.20 B 10,35,787.17 C 10,35,787.18 D None of These
What is the total collection from customers through City Bank (Lombard Street Branch)
Q68 A/c as on 9/5/2013
A 7,43,778.00 B 7,43,779.00 C 7,43,777.00 D None of These
What is the Maximum Quantity of Stock of Television (Philips)32" 1x1 held in the
Q69 month of May
A 1,449.00 B 1,452.00 C 1,453.00 D None of These
What is the Average Quantity of Stock of Television (Onida) 21" 1x1 held during the
Q70 period 16/4/2013 to 6/5/2013
A 1,327.00 B 1,328.00 C 1,324.00 D None of These
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What number of ERRORS are found in JOURNAL ENTRIES posted from
Q71 TRANSACTIONS
A 2.00 B 6.00 C 4.00 D None of These
How much Cash is received (Gross) from Customers during the period 13/4/2013 to
Q72 11/5/2013
A 6,78,000.00 B 6,79,000.00 C 6,80,000.00 D None of These

What is the total Gross sale of Electronic Items as on 9/5/2013

Q73
A 49,97,312.00 B 49,97,313.00 C 49,97,309.00 D None of These

What was the Stock value of Lipton Brue Coffee 250gm 1x2x8 as on 18/4/2013
Q74
A 10,28,022.17 B 10,28,022.19 C 10,28,022.16 D None of These
What is the total amount of cash deposited in banks during the period 18/4/2013 to
Q75 17/5/2013
A 7,00,000.00 B 4,00,000.00 C 8,00,000.00 D None of These

What is the total amount payable to Creditors as on 27/5/2013

Q76
A 331,41,226.20 B 331,41,226.17 C 331,41,226.19 D None of These
What is the total amount collected from customers through Bank of London A/c
Q77 (Churchil Way Branch) in May
A 8,00,244.00 B 8,00,248.00 C 8,00,247.00 D None of These

What is the total amount payable to Creditors other than suppliers as upto 13/5/2013
Q78
A 214,30,489.00 B 214,30,487.00 C 214,30,490.00 D None of These

What is the total Net Cash Purchase (Less Returns) as on 24/5/2013

Q79
A 42,16,627.52 B 42,16,627.49 C 42,16,627.50 D None of These

What is the Profit or Loss as on 12/4/2013

Q80
A 1,09,169.29 B 1,09,169.25 C 1,09,169.27 D None of These
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What is the collection from customers through Bank of London A/c (Lombard Street
Q81 Branch) during the period 7/4/2013 to 30/4/2013
A 7,82,596.00 B 7,82,592.00 C 7,82,595.00 D None of These

What is the total amount receivable from Debtors as on 4/5/2013

Q82
A 10,71,893.00 B 10,71,895.00 C 10,71,896.00 D None of These
What is the total amount of cash withdrawn from Al Islami Bank A/cin the month
Q83 ofMay
A 19,945.00 B 0.00 C 47,505.00 D None of These

What was the balance in City Bank (Lombard Street Branch) A/c as on 31/5/2013
Q84
A 234,50,357.56 B 234,50,357.55 C 234,50,357.54 D None of These
What is the amount paid to Suppliers through Bank Accounts during the period
Q85 15/4/2013 to 30/5/2013
A 398,43,319.68 B 398,43,319.67 C 398,43,319.66 D None of These
What is the Total Net Sale of Nido Milk Powder 500gm 1x4x2x6 during the period
Q86 18/4/2013 to 22/5/2013
A 3,62,470.00 B 3,62,450.00 C 3,62,440.00 D None of These
What is the total amount of sales return of Electronic Items during the period 17/4/2013
Q87 to 22/5/2013
A 4,95,600.00 B 4,95,590.00 C 4,95,560.00 D None of These

What is the Total Amount of cash paid to customers by way of Sales Return
Q88
A 87,787.00 B 87,786.00 C 87,783.00 D None of These

What is the total expense of Food & Refreshment as on 28/5/2013

Q89
A 660.00 B 680.00 C 670.00 D None of These

What is the total expense incurred as upto 8/5/2013

Q90
A 6,83,350.00 B 6,83,351.00 C 6,83,347.00 D None of These
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What is the total payment made to Creditors during the period 16/4/2013 to 19/5/2013
Q91
A 480,97,097.90 B 480,97,097.94 C 480,97,097.92 D None of These
What is the total Credit Purchase (Net) of Food Items during the period 5/4/2013 to
Q92 23/5/2013
A 7,79,590.75 B 7,79,590.72 C 7,79,590.73 D None of These
What is the Average Daily Expense of the company during the period 9/4/2013 to
Q93 21/5/2013
A 15,527.19 B 15,527.21 C 15,527.17 D None of These
What Amount of Cash was utilised for payment of Expenses during the period 9/4/2013
Q94 to 7/5/2013
A 2,95,670.00 B 2,95,672.00 C 2,95,668.00 D None of These

what is the minimum cash balance held during the period 14/4/2013 to 10/5/2013
Q95
A 15,45,414.00 B 15,45,415.00 C 15,45,416.00 D None of These

What was the Total Bank balance as on 6/5/2013

Q96
A 1194,23,492.60 B 1194,23,492.59 C 1194,23,492.58 D None of These

What is the total Net Cash Sale (Less Returns) as on 26/5/2013

Q97
A 22,18,321.00 B 22,18,318.00 C 22,18,320.00 D None of These
What is the Amount (Gross) of Television (Onida) 21" 1x1 purchased during the period
Q98 20/4/2013 to 28/5/2013
A 22,41,345.52 B 22,41,345.55 C 22,41,345.53 D None of These

What is the total Expense Paid by cash during the period 16/4/2013 to 23/5/2013
Q99
A 3,00,471.00 B 3,00,472.00 C 3,00,469.00 D None of These
What is the total value of fixed assets purchased during the period 5/4/2013 to
Q100 20/5/2013
A 237,07,900.00 B 237,07,600.00 C 237,07,800.00 D None of These