International Institute of Certified Accountants

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What is the collection from customers through Bank Accounts during the period
Q1 20/4/2013 to 21/5/2013
A 24,40,780.00 B 24,40,782.00 C 24,40,778.00 D None of These

What is the total Purchase (Less Returns) as on 15/5/2013

Q2
A 715,18,141.49 B 715,18,141.47 C 715,18,141.51 D None of These

What was the Quantity of Stock of Television (Onida) 21" 1x1 as on 31/5/2013
Q3
A 1,445.00 B 1,444.00 C 1,442.00 D None of These
What is the total net Purchases (Less Returns) of Food Items during the period
Q4 16/4/2013 to 16/5/2013
A 5,82,496.61 B 5,82,496.58 C 5,82,496.59 D None of These
What is the highest Quantity of Nido Milk Powder 500gm 1x4x2x6 purchased during
Q5 the period 2/4/2013 to 20/5/2013
A 434.00 B 435.00 C 436.00 D None of These
What is the total Credit sale (Net) of Food Items during the period 19/4/2013 to
Q6 15/5/2013
A 2,97,918.00 B 2,97,916.00 C 2,97,914.00 D None of These
What is the amount paid to suppliers through Bank of London A/c (Churchil Way
Q7 Branch) during the period 16/4/2013 to 24/5/2013
A 82,06,457.00 B 82,06,458.00 C 82,06,454.00 D None of These
What number of ERRORS are found in JOURNAL ENTRIES posted from
Q8 TRANSACTIONS
A 2.00 B 6.00 C 5.00 D None of These
What is the Gross COST OF SALE of Nido Milk Powder 500gm 1x4x2x6sold during
Q9 the period 9/4/2013 to 24/5/2013
A 4,04,791.53 B 4,04,791.51 C 4,04,791.49 D None of These

What is the total Net Credit Purchase (Less Returns) as on 19/5/2013

Q10
A 675,38,362.53 B 675,38,362.54 C 675,38,362.55 D None of These
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What is the total amount of cash deposited in Bank of London A/c (Churchil Way
Q11 Branch) in the month of May
A 70,000.00 B 90,000.00 C 50,000.00 D None of These
What is the total Cash Purchase (Net) of Food Items during the period 6/4/2013 to
Q12 25/5/2013
A 2,62,769.00 B 2,62,773.00 C 2,62,771.00 D None of These

What is the total amount collected from customers through Bank Accounts in April
Q13
A 20,95,986.00 B 20,95,987.00 C 20,95,983.00 D None of These
What is the total payment received from Traford Super Market during the period
Q14 6/4/2013 to 23/5/2013
A 3,37,840.00 B 3,37,838.00 C 3,37,836.00 D None of These

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

Q15
A 44,98,586.00 B 44,98,589.00 C 44,98,588.00 D None of These
What was the Rate of Stock balance of Lipton Brue Coffee 250gm 1x2x8 as on
Q16 27/4/2013
A 204.17 B 204.19 C 204.15 D None of These

What is the total expense of Food & Refreshment as on 14/5/2013

Q17
A 690.00 B 660.00 C 680.00 D None of These

What is balance payable to Sanford Electrics Ltd as on 29/4/2013

Q18
A 17,01,118.63 B 17,01,118.62 C 17,01,118.60 D None of These

What is the total amount of cheque paid to Penmark Stationery Mall in May
Q19
A 35,454.06 B 35,454.07 C 35,454.10 D None of These
What is the total payment received from Debtors during the period 13/4/2013 to
Q20 28/5/2013
A 44,65,139.00 B 44,65,141.00 C 44,65,142.00 D None of These
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What is the total amount payable to Suppliers as on 30/5/2013

Q21
A 198,75,226.19 B 198,75,226.20 C 198,75,226.16 D None of These
What is the lowest Rate at which Television (Philips)32" 1x1 sold during the period
Q22 4/4/2013 to 20/5/2013
A 29,133.00 B 29,132.00 C 29,129.00 D None of These

What is the total payment made to Creditors during the period 5/4/2013 to 31/5/2013
Q23
A 766,90,821.90 B 766,90,821.88 C 766,90,821.86 D None of These
What is the highest Rate at which Punching Machine (Kores) 1x4x12 sold during the
Q24 period 12/4/2013 to 23/5/2013
A 34.00 B 38.00 C 37.00 D None of These

What is the total expense incurred as upto 26/4/2013

Q25
A 81,350.00 B 81,340.00 C 81,320.00 D None of These
What is the total amount of cash deposited in banks during the period 19/4/2013 to
Q26 7/5/2013
A 4,00,000.00 B 8,00,000.00 C 7,00,000.00 D None of These

How much Cash is paid to Suppliers during the Period 11/4/2013 to 27/5/2013
Q27
A 4,89,000.00 B 4,87,000.00 C 4,90,000.00 D None of These

What is the total Cash payment made to Lincroft Electronics Ltd

Q28
A 7,00,000.00 B 8,00,000.00 C 4,00,000.00 D None of These

What was the Total Bank balance as on 24/4/2013

Q29
A 1253,88,075.20 B 1253,88,075.18 C 1253,88,075.19 D None of These

What is the Profit or Loss as on 17/4/2013

Q30
A 1,02,921.16 B 1,02,921.15 C 1,02,921.18 D None of These
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What is the total collection from customers through Bank accounts as on 4/5/2013
Q31
A 22,95,983.00 B 22,95,987.00 C 22,95,986.00 D None of These
What is the Maximum Amount of Stock of Television (Onida) 21" 1x1 held in the
Q32 month of May
A 121,80,651.39 B 121,80,651.35 C 121,80,651.37 D None of These
What is the lowest Rate at which Punching Machine (Kores) 1x4x12 purchased during
Q33 the period 20/4/2013 to 20/5/2013
A 21.52 B 21.50 C 21.48 D None of These
What is the total amount of sales return of Food Items during the period 2/4/2013 to
Q34 5/5/2013
A 3,881.00 B 3,884.00 C 3,885.00 D None of These
What is the Quantity of Nido Milk Powder 500gm 1x4x2x6 returned to suppliers during
Q35 the period 7/4/2013 to 14/5/2013
A 7.00 B 9.00 C 8.00 D None of These

What is the total Rent expense in the month of May

Q36
A 40,000.00 B 50,000.00 C 20,000.00 D None of These

What is balance receivable from Brinxton Hyper Mallas on 21/4/2013

Q37
A 3,43,780.00 B 3,43,778.00 C 3,43,776.00 D None of These

What is the total gross amount of Cash received from Lamson Grocery Shop in May
Q38
A 9,00,000.00 B 7,00,000.00 C 6,00,000.00 D None of These

What is the total Expense Paid by cash during the period 20/4/2013 to 10/5/2013
Q39
A 2,92,421.00 B 2,92,423.00 C 2,92,420.00 D None of These

What is the total Net Cash Purchase (Less Returns) as on 24/4/2013

Q40
A 3,06,990.00 B 3,06,980.00 C 3,06,970.00 D None of These
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What is the amount paid to Suppliers through Bank Accounts during the period
Q41 10/4/2013 to 23/5/2013
A 399,27,319.68 B 399,27,319.67 C 399,27,319.70 D None of These
What is the total amount of cash withdrawn from banks during the period 19/4/2013 to
Q42 11/5/2013
A 1,50,000.00 B 1,80,000.00 C 1,70,000.00 D None of These

What was the Average Cash balance held during the period 8/4/2013 to 25/5/2013
Q43
A 23,50,081.16 B 23,50,081.18 C 23,50,081.15 D None of These

What is the total Cheques collected from Adiison Lee Fancy Shop in April
Q44
A 2,88,000.00 B 2,89,000.00 C 2,85,000.00 D None of These

What is the total value of Machinery as on 12/5/2013

Q45
A 73,00,000.00 B 76,00,000.00 C 77,00,000.00 D None of These
What is the Total Net Sale of Lipton Brue Coffee 250gm 1x2x8 during the period
Q46 11/4/2013 to 29/5/2013
A 3,43,621.00 B 3,43,617.00 C 3,43,619.00 D None of These

What is the total amount receivable from Debtors as on 15/5/2013

Q47
A 19,72,117.00 B 19,72,116.00 C 19,72,113.00 D None of These
How much Cash is received (Gross) from Customers during the period 1/4/2013 to
Q48 10/5/2013
A 6,79,000.00 B 6,76,000.00 C 6,78,000.00 D None of These
What is the highest Quantity of Punching Machine (Kores) 1x4x12 sold during the
Q49 period 4/4/2013 to 17/5/2013
A 544.00 B 542.00 C 546.00 D None of These

What is the total amount Paid to Suppliers through Bank Accounts in April
Q50
A 235,11,696.38 B 235,11,696.42 C 235,11,696.40 D None of These
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what is the minimum cash balance held during the period 16/4/2013 to 18/5/2013
Q51
A 15,45,416.00 B 15,45,413.00 C 15,45,414.00 D None of These
What is the total amount paid to suppliers through City Bank (Lombard Street Branch)
Q52 A/c in April
A 41,74,525.10 B 41,74,525.14 C 41,74,525.13 D None of These

What is balance payable to RK Motors Ltd A/cas on 25/5/2013

Q53
A 6,00,000.00 B 2,00,000.00 C 4,00,000.00 D None of These
What is the total amount of Purchase return of Stationery Items during the period
Q54 11/4/2013 to 2/5/2013
A 169.58 B 169.56 C 169.60 D None of These
What Amount of Cash was utilised for payment of Expenses during the period 1/4/2013
Q55 to 30/5/2013
A 3,02,423.00 B 3,02,425.00 C 3,02,426.00 D None of These
What is the Average Quantity of Stock of Happy Tomato Sauce 250gm 1x8x4x2 held
Q56 during the period 21/4/2013 to 31/5/2013
A 5,194.00 B 5,191.00 C 5,195.00 D None of These
What is the Amount (Gross) of Gum (Fevicol) 1x10x12 purchased during the period
Q57 16/4/2013 to 20/5/2013
A 17,443.20 B 17,443.22 C 17,443.18 D None of These
What is the total Cash Out Flow (Including Cash Deposit in Bank) during the period
Q58 16/4/2013 to 17/5/2013
A 52,30,270.00 B 52,30,271.00 C 52,30,268.00 D None of These

What is the total amount payable to Creditors as on 12/5/2013

Q59
A 566,14,581.05 B 566,14,581.06 C 566,14,581.07 D None of These

What is the Currrent Ratio as on 8/5/2013

Q60
A 2.76 B 2.74 C 2.73 D None of These
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What was the balance in Bank of London A/c (Lombard Street Branch) as on 17/5/2013
Q61
A 264,10,824.30 B 264,10,824.34 C 264,10,824.32 D None of These
What is the total Cash inflow (Including Cash Withdrawal) during the period 10/4/2013
Q62 to 27/5/2013
A 81,70,063.75 B 81,70,063.73 C 81,70,063.74 D None of These

What was the Average Bank balance held during the period 20/4/2013 to 21/5/2013
Q63
A 1134,05,663.44 B 1134,05,663.46 C 1134,05,663.45 D None of These

What is the Total Amount of cash received from suppliers by way of Purchase Return
Q64
A 1,215.73 B 1,215.75 C 1,215.77 D None of These

What is the Profit or Loss as on 1/5/2013

Q65
A -3,81,964.31 B -3,81,964.33 C -3,81,964.30 D None of These
What is the total value of fixed assets purchased during the period 5/4/2013 to
Q66 22/5/2013
A 237,07,800.00 B 237,07,900.00 C 237,08,000.00 D None of These
What is the Minimum Quantity of Stock of Stapler Pin (Camel) 1x8x6 held in the month
Q67 of April
A 10,239.00 B 10,240.00 C 10,238.00 D None of These
What is the total amount paid to Suppliers through City Bank (Lombard Street Branch)
Q68 A/c as on 18/5/2013
A 121,94,115.84 B 121,94,115.82 C 121,94,115.86 D None of These

What is the total Gross Purchase of Electronic Items as on 23/4/2013

Q69
A 603,98,708.28 B 603,98,708.30 C 603,98,708.27 D None of These
What is the total amount of cash withdrawn from Al Islami Bank A/cin the month
Q70 ofMay
A 0.00 B 78,621.00 C 14,036.00 D None of These
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What is the total collection from customers through City Bank (Lombard Street Branch)
Q71 A/c as on 17/5/2013
A 8,23,327.00 B 8,23,329.00 C 8,23,330.00 D None of These

What is the total Net Credit Sale (Less Returns) as on 13/5/2013

Q72
A 52,44,096.00 B 52,44,098.00 C 52,44,100.00 D None of These

What is the total amount payable to Creditors other than suppliers as upto 29/4/2013
Q73
A 223,90,000.00 B 223,50,000.00 C 223,70,000.00 D None of These
What is the total quantity (Net) of Television (Onida) 21" 1x1 Sold during the period
Q74 20/4/2013 to 29/5/2013
A 104.00 B 107.00 C 106.00 D None of These
What is the highest Rate at which Lipton Brue Coffee 250gm 1x2x8 purchased during
Q75 the period 13/4/2013 to 28/5/2013
A 207.57 B 207.56 C 207.59 D None of These
What is the total net sales (Less Returns) of Food Items during the period 7/4/2013 to
Q76 24/5/2013
A 9,75,949.00 B 9,75,951.00 C 9,75,947.00 D None of These

What is the Total Net Sale of Food Items during the period 5/4/2013 to 14/5/2013
Q77
A 8,35,919.00 B 8,35,920.00 C 8,35,916.00 D None of These
What is the Average Amount of Stock of Television (Onida) 21" 1x1 held during the
Q78 period 15/4/2013 to 22/5/2013
A 112,23,838.18 B 112,23,838.16 C 112,23,838.14 D None of These
What is the collection from customers through Bank of London A/c (Churchil Way
Q79 Branch) during the period 4/4/2013 to 28/5/2013
A 12,69,862.00 B 12,69,861.00 C 12,69,860.00 D None of These
What is the Average Daily Expense of the company during the period 23/4/2013 to
Q80 23/5/2013
A 19,781.44 B 19,781.45 C 19,781.47 D None of These
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What is the value of Total Stock as on 4/4/2013

Q81
A 567,80,330.63 B 567,80,330.66 C 567,80,330.64 D None of These

What is the total Gross sale of Food Items as on 7/5/2013

Q82
A 7,59,612.00 B 7,59,610.00 C 7,59,608.00 D None of These

What is the Profit or Loss as on 25/5/2013

Q83
A -1,42,381.75 B -1,42,381.76 C -1,42,381.77 D None of These
What is the total amount collected from customers through City Bank (Lombard Street
Q84 Branch) A/c in April
A 6,43,779.00 B 6,43,778.00 C 6,43,776.00 D None of These
What is the total Cash sale (Net) of Stationery Items during the period 4/4/2013 to
Q85 17/5/2013
A 31,290.00 B 31,291.00 C 31,289.00 D None of These
What is the Quantity of Punching Machine (Kores) 1x4x12 returned by customers
Q86 during the period 5/4/2013 to 30/5/2013
A 11.00 B 8.00 C 10.00 D None of These
What is the total quantity (Net) of Punching Machine (Kores) 1x4x12 Purchased during
Q87 the period 24/4/2013 to 30/5/2013
A 6,135.00 B 6,138.00 C 6,139.00 D None of These

What is the total expense incurred during the period 9/4/2013 to 22/5/2013
Q88
A 6,73,789.00 B 6,73,793.00 C 6,73,792.00 D None of These
What is the total payment made to Brixton Foods Ltd during the period 7/4/2013 to
Q89 30/5/2013
A 3,63,575.52 B 3,63,575.51 C 3,63,575.54 D None of These
What is the lowest Quantity of Gum (Fevicol) 1x10x12 sold during the period 16/4/2013
Q90 to 20/5/2013
A 47.00 B 51.00 C 50.00 D None of These
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What is the lowest Quantity of Nido Milk Powder 500gm 1x4x2x6 purchased during
Q91 the period 5/4/2013 to 15/5/2013
A 52.00 B 48.00 C 50.00 D None of These

What is the total amount paid to Suppliers through Bank accounts as on 24/5/2013
Q92
A 439,27,319.68 B 439,27,319.67 C 439,27,319.66 D None of These

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

Q93
A 6,86,563.00 B 6,86,562.00 C 6,86,561.00 D None of These
what was the highest amount of cash balance held during the period 13/4/2013 to
Q94 11/5/2013
A 24,37,606.00 B 24,37,604.00 C 24,37,608.00 D None of These
What is the Maximum Quantity of Stock of Punching Machine (Kores) 1x4x12 in
Q95 business
A 18,456.00 B 18,455.00 C 18,452.00 D None of These

What was the Stock value of Nido Milk Powder 500gm 1x4x2x6 as on 10/5/2013
Q96
A 14,81,092.35 B 14,81,092.34 C 14,81,092.37 D None of These

What was the Cash Balance as on 21/5/2013

Q97
A 37,68,606.48 B 37,68,606.49 C 37,68,606.50 D None of These

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

Q98
A 0.43 B 0.41 C 0.45 D None of These
What is the total Credit Purchase (Net) of Stationery Items during the period 1/4/2013
Q99 to 26/5/2013
A 5,63,411.12 B 5,63,411.14 C 5,63,411.16 D None of These
What is the Minimum Amount of Stock of Television (Philips)32" 1x1 held in the
Q100 month of May
A 376,48,082.70 B 376,48,082.72 C 376,48,082.71 D None of These