International Institute of Certified Accountants

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What is the total amount of Purchase return of Electronic Items during the period
Q1 9/4/2013 to 15/5/2013
A 5,87,955.43 B 5,87,955.41 C 5,87,955.45 D None of These
What is the total amount of cash withdrawn from Al Islami Bank A/cin the month
Q2 ofApril
A 0.00 B 15,408.00 C 13,889.00 D None of These

What is the Total Net Sale of Electronic Items during the period 15/4/2013 to 23/5/2013
Q3
A 39,88,117.00 B 39,88,118.00 C 39,88,114.00 D None of These
What is the Amount (Gross) of Gum (Fevicol) 1x10x12 purchased during the period
Q4 12/4/2013 to 16/5/2013
A 13,249.20 B 13,249.19 C 13,249.18 D None of These
What is the Minimum Amount of Stock of Stapler Pin (Camel) 1x8x6 held in the month
Q5 of April
A 59,784.07 B 59,784.06 C 59,784.08 D None of These
What is the total net Purchases (Less Returns) of Food Items during the period
Q6 10/4/2013 to 10/5/2013
A 5,49,213.09 B 5,49,213.05 C 5,49,213.07 D None of These

What is the total amount payable to Suppliers as on 3/5/2013

Q7
A 377,90,726.22 B 377,90,726.24 C 377,90,726.26 D None of These

What was the Stock value of Nido Milk Powder 500gm 1x4x2x6 as on 25/5/2013
Q8
A 15,11,725.16 B 15,11,725.18 C 15,11,725.20 D None of These
What is the lowest Quantity of Stapler Pin (Camel) 1x8x6 purchased during the period
Q9 7/4/2013 to 25/5/2013
A 531.00 B 532.00 C 528.00 D None of These

What is the total amount paid to Suppliers through Bank accounts as on 20/4/2013
Q10
A 154,94,292.82 B 154,94,292.80 C 154,94,292.78 D None of These
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What is the Average Amount of Stock of Television (Onida) 21" 1x1 held during the
Q11 period 4/4/2013 to 25/5/2013
A 110,79,920.85 B 110,79,920.81 C 110,79,920.83 D None of These

What was the balance in Bank of London A/c (Lombard Street Branch) as on 19/5/2013
Q12
A 265,60,824.33 B 265,60,824.31 C 265,60,824.34 D None of These
What is the total Cash Out Flow (Including Cash Deposit in Bank) during the period
Q13 14/4/2013 to 21/5/2013
A 54,84,382.00 B 54,84,381.00 C 54,84,378.00 D None of These
what was the highest amount of cash balance held during the period 8/4/2013 to
Q14 6/5/2013
A 24,37,608.00 B 24,37,607.00 C 24,37,605.00 D None of These

what is the minimum cash balance held during the period 4/4/2013 to 31/5/2013
Q15
A 9,99,127.00 B 9,99,129.00 C 9,99,131.00 D None of These

What is the total payment made to Creditors during the period 19/4/2013 to 31/5/2013
Q16
A 603,38,821.86 B 603,38,821.88 C 603,38,821.87 D None of These

What is balance payable to Shefield Real Estate Company A/cas on 14/5/2013

Q17
A 90,00,000.00 B 100,00,000.00 C 80,00,000.00 D None of These

What is the total expense incurred during the period 4/4/2013 to 26/5/2013
Q18
A 6,75,163.00 B 6,75,162.00 C 6,75,159.00 D None of These
What is the total payment received from Debtors during the period 10/4/2013 to
Q19 18/5/2013
A 39,61,782.00 B 39,61,780.00 C 39,61,778.00 D None of These

What is the Debt Ratio as on 20/4/2013

Q20
A 0.41 B 0.43 C 0.45 D None of These
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What is the total Purchase (Less Returns) as on 25/4/2013

Q21
A 642,31,678.84 B 642,31,678.83 C 642,31,678.80 D None of These
What is the total amount paid to Suppliers through Bank of London A/c (Lombard
Q22 Street Branch) as on 18/5/2013
A 151,51,767.70 B 151,51,767.68 C 151,51,767.67 D None of These

What is the total amount payable to Creditors other than suppliers as upto 19/5/2013
Q23
A 154,10,000.00 B 154,50,000.00 C 154,40,000.00 D None of These

What is the total expense incurred as upto 2/5/2013

Q24
A 6,24,190.00 B 6,24,187.00 C 6,24,189.00 D None of These
What is the total amount of cash withdrawn from banks during the period 11/4/2013 to
Q25 9/5/2013
A 7,50,000.00 B 7,80,000.00 C 7,90,000.00 D None of These

What is the total Net Cash Sale (Less Returns) as on 11/5/2013

Q26
A 6,86,563.00 B 6,86,560.00 C 6,86,561.00 D None of These
What is the Maximum Quantity of Stock of Television (Philips)32" 1x1 held in the
Q27 month of May
A 1,449.00 B 1,453.00 C 1,452.00 D None of These
What is the Gross COST OF SALE of Happy Tomato Sauce 250gm 1x8x4x2sold during
Q28 the period 15/4/2013 to 25/5/2013
A 1,49,525.75 B 1,49,525.79 C 1,49,525.76 D None of These

What is balance payable to Brixton Foods Ltd as on 29/5/2013

Q29
A 58,319.19 B 58,319.21 C 58,319.22 D None of These

What is the total Sale (Less Returns) as on 11/5/2013

Q30
A 53,43,253.00 B 53,43,257.00 C 53,43,256.00 D None of These
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What was the Rate of Stock balance of Happy Tomato Sauce 250gm 1x8x4x2 as on
Q31 27/4/2013
A 82.98 B 82.95 C 82.97 D None of These

How much Cash is paid to Suppliers during the Period 6/4/2013 to 16/5/2013
Q32
A 4,80,000.00 B 4,81,000.00 C 4,78,000.00 D None of These
What is the Quantity of Gum (Fevicol) 1x10x12 returned to suppliers during the period
Q33 12/4/2013 to 23/5/2013
A 11.00 B 14.00 C 15.00 D None of These

What was the Average Cash balance held during the period 4/4/2013 to 31/5/2013
Q34
A 23,83,396.53 B 23,83,396.56 C 23,83,396.54 D None of These
What is the total payment made to Yorkshare Food Products Ltd during the period
Q35 7/4/2013 to 31/5/2013
A 32,56,818.10 B 32,56,818.07 C 32,56,818.06 D None of These
What is the total net sales (Less Returns) of Electronic Items during the period
Q36 10/4/2013 to 26/5/2013
A 65,19,136.00 B 65,19,139.00 C 65,19,140.00 D None of These
What is the Average Daily Expense of the company during the period 20/4/2013 to
Q37 5/5/2013
A 36,024.19 B 36,024.17 C 36,024.21 D None of These

What was the Quantity of Stock of Gum (Fevicol) 1x10x12 as on 1/5/2013

Q38
A 14,308.00 B 14,307.00 C 14,304.00 D None of These

What was the Cash Balance as on 26/4/2013

Q39
A 23,15,149.00 B 23,15,147.00 C 23,15,151.00 D None of These

What was the Average Bank balance held during the period 2/4/2013 to 13/5/2013
Q40
A 1295,12,199.90 B 1295,12,199.88 C 1295,12,199.87 D None of These
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What is the lowest Rate at which Television (Philips)32" 1x1 purchased during the
Q41 period 12/4/2013 to 20/5/2013
A 28,200.00 B 28,600.00 C 28,500.00 D None of These

What is the value of Total Stock as on 19/4/2013

Q42
A 584,53,708.26 B 584,53,708.28 C 584,53,708.30 D None of These
What is the total amount collected from customers through Bank of London A/c
Q43 (Churchil Way Branch) in May
A 8,00,244.00 B 8,00,246.00 C 8,00,248.00 D None of These
What is the amount paid to Suppliers through Bank Accounts during the period
Q44 7/4/2013 to 21/5/2013
A 399,11,456.30 B 399,11,456.34 C 399,11,456.32 D None of These
How much Cash is received (Gross) from Customers during the period 8/4/2013 to
Q45 11/5/2013
A 6,80,000.00 B 6,79,000.00 C 6,76,000.00 D None of These

What is the total amount receivable from Debtors as on 7/5/2013

Q46
A 20,04,719.00 B 20,04,716.00 C 20,04,720.00 D None of These
What is the highest Quantity of Television (Onida) 21" 1x1 sold during the period
Q47 1/4/2013 to 15/5/2013
A 40.00 B 41.00 C 38.00 D None of These
What is the Quantity of Stapler Pin (Camel) 1x8x6 returned by customers during the
Q48 period 15/4/2013 to 31/5/2013
A 12.00 B 11.00 C 8.00 D None of These
What is the total Credit Purchase (Net) of Electronic Items during the period 10/4/2013
Q49 to 18/5/2013
A 59,74,791.57 B 59,74,791.59 C 59,74,791.55 D None of These
What is the total Cash sale (Net) of Stationery Items during the period 14/4/2013 to
Q50 19/5/2013
A 37,465.00 B 37,467.00 C 37,463.00 D None of These
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What is the highest Rate at which Nido Milk Powder 500gm 1x4x2x6 purchased during
Q51 the period 5/4/2013 to 17/5/2013
A 308.38 B 308.34 C 308.37 D None of These
What number of ERRORS are found in JOURNAL ENTRIES posted from
Q52 TRANSACTIONS
A 2.00 B 4.00 C 5.00 D None of These
What is the amount paid to suppliers through Bank of London A/c (Lombard Street
Q53 Branch) during the period 20/4/2013 to 15/5/2013
A 110,00,000.00 B 80,00,000.00 C 120,00,000.00 D None of These
What is the total amount of sales return of Electronic Items during the period 9/4/2013
Q54 to 3/5/2013
A 3,40,196.00 B 3,40,197.00 C 3,40,195.00 D None of These
What is the total amount paid to suppliers through Bank of London A/c (Lombard Street
Q55 Branch) in May
A 80,15,863.35 B 80,15,863.34 C 80,15,863.36 D None of These

What is the total Gross Purchase of Stationery Items as on 30/5/2013

Q56
A 6,65,100.72 B 6,65,100.74 C 6,65,100.71 D None of These
What is the Maximum Amount of Stock of Lipton Brue Coffee 250gm 1x2x8 in
Q57 business
A 11,35,420.77 B 11,35,420.79 C 11,35,420.76 D None of These
What is the lowest Rate at which Happy Tomato Sauce 250gm 1x8x4x2 sold during the
Q58 period 7/4/2013 to 16/5/2013
A 100.00 B 500.00 C 400.00 D None of These
What is the total payment received from Brinxton Hyper Mall during the period
Q59 6/4/2013 to 16/5/2013
A 3,43,776.00 B 3,43,778.00 C 3,43,780.00 D None of These

What is the total Gross sale of Food Items as on 17/5/2013

Q60
A 8,40,208.00 B 8,40,209.00 C 8,40,205.00 D None of These
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What is the Minimum Quantity of Stock of Television (Philips)32" 1x1 held in the
Q61 month of April
A 1,256.00 B 1,255.00 C 1,252.00 D None of These
What is the highest Quantity of Stapler Pin (Camel) 1x8x6 purchased during the period
Q62 13/4/2013 to 23/5/2013
A 2,496.00 B 2,499.00 C 2,500.00 D None of These

What is the total Expense Paid by cash during the period 16/4/2013 to 24/5/2013
Q63
A 3,00,473.00 B 3,00,472.00 C 3,00,469.00 D None of These

What is the total amount Paid to Suppliers through Bank Accounts in May
Q64
A 264,69,415.50 B 264,69,415.48 C 264,69,415.47 D None of These
What is the total collection from customers through Bank of London A/c (Churchil
Q65 Way Branch) as on 3/5/2013
A 8,69,618.00 B 8,69,615.00 C 8,69,619.00 D None of These
What is the total quantity (Net) of Gum (Fevicol) 1x10x12 Purchased during the period
Q66 22/4/2013 to 30/5/2013
A 5,155.00 B 5,157.00 C 5,154.00 D None of These

What is the total Cheques collected from Adiison Lee Fancy Shop in April
Q67
A 2,85,000.00 B 2,89,000.00 C 2,88,000.00 D None of These

What is the total Rent expense in the month of April

Q68
A 29,000.00 B 27,000.00 C 25,000.00 D None of These
What is the lowest Quantity of Happy Tomato Sauce 250gm 1x8x4x2 sold during the
Q69 period 7/4/2013 to 25/5/2013
A 86.00 B 88.00 C 89.00 D None of These

What is the total Net Credit Sale (Less Returns) as on 15/5/2013

Q70
A 52,44,098.00 B 52,44,096.00 C 52,44,100.00 D None of These
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What is the total value of Land as on 10/5/2013

Q71
A 150,00,000.00 B 160,00,000.00 C 120,00,000.00 D None of These
What is the total gross amount of Cash received from Pinchin Johnson & Playfter Ltd in
Q72 April
A 64,791.00 B 0.00 C 11,204.00 D None of These

What was the Total Bank balance as on 26/5/2013

Q73
A 797,05,538.34 B 797,05,538.32 C 797,05,538.31 D None of These

What is the total amount collected from customers through Bank Accounts in April
Q74
A 20,95,986.00 B 20,95,987.00 C 20,95,983.00 D None of These

What is the Profit or Loss as on 5/4/2013

Q75
A -19,453.00 B -19,456.00 C -19,454.00 D None of These

What is the Profit or Loss as on 22/4/2013

Q76
A 1,33,957.24 B 1,33,957.23 C 1,33,957.20 D None of These

What is the total amount of cash deposited in Al Islami Bank A/c in the month of April
Q77
A 85,004.00 B 56,204.00 C 0.00 D None of These

What is the total amount payable to Creditors as on 24/4/2013

Q78
A 675,32,649.02 B 675,32,649.04 C 675,32,649.01 D None of These

What is the Profit or Loss as on 26/5/2013

Q79
A -1,48,102.62 B -1,48,102.63 C -1,48,102.64 D None of These

What is the total collection from customers through Bank accounts as on 5/5/2013
Q80
A 22,95,987.00 B 22,95,986.00 C 22,95,983.00 D None of These
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What is the collection from customers through Bank Accounts during the period
Q81 3/4/2013 to 4/5/2013
A 22,95,985.00 B 22,95,983.00 C 22,95,986.00 D None of These
What is the total amount of cash deposited in banks during the period 5/4/2013 to
Q82 15/5/2013
A 8,00,000.00 B 4,00,000.00 C 7,00,000.00 D None of These
What is the total Cash Purchase (Net) of Electronic Items during the period 8/4/2013 to
Q83 25/5/2013
A 38,52,700.00 B 38,52,400.00 C 38,52,600.00 D None of These

What is the total amount of cheque paid to Brixton Foods Ltd in April
Q84
A 1,74,525.10 B 1,74,525.14 C 1,74,525.13 D None of These
What is the Total Net Sale of Stapler Pin (Camel) 1x8x6 during the period 11/4/2013 to
Q85 12/5/2013
A 20,383.00 B 20,385.00 C 20,387.00 D None of These

What is the total Net Cash Purchase (Less Returns) as on 23/4/2013

Q86
A 3,06,970.00 B 3,06,980.00 C 3,07,000.00 D None of These
What is the total quantity (Net) of Refrigerator (Kelvinator) 1x1 Sold during the period
Q87 17/4/2013 to 26/5/2013
A 98.00 B 95.00 C 99.00 D None of These
What is the Average Quantity of Stock of Refrigerator (Kelvinator) 1x1 held during the
Q88 period 18/4/2013 to 28/5/2013
A 1,369.00 B 1,365.00 C 1,368.00 D None of These

What is the Currrent Ratio as on 17/4/2013

Q89
A 2.59 B 2.56 C 2.57 D None of These
What Amount of Cash was utilised for payment of Expenses during the period 2/4/2013
Q90 to 20/5/2013
A 3,01,487.00 B 3,01,486.00 C 3,01,484.00 D None of These
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What is the total value of fixed assets purchased during the period 4/4/2013 to
Q91 15/5/2013
A 237,07,600.00 B 237,07,900.00 C 237,08,000.00 D None of These

What is the total expense of Travelling Exp as on 19/5/2013

Q92
A 86,480.00 B 86,450.00 C 86,470.00 D None of These
What is the total Credit sale (Net) of Stationery Items during the period 3/4/2013 to
Q93 21/5/2013
A 93,352.00 B 93,351.00 C 93,349.00 D None of These

What is balance receivable from Traford Super Marketas on 26/5/2013

Q94
A 4,53,393.00 B 4,53,396.00 C 4,53,395.00 D None of These

What is the Total Amount of cash received from suppliers by way of Purchase Return
Q95
A 1,215.76 B 1,215.77 C 1,215.74 D None of These
What is the highest Rate at which Stapler Pin (Camel) 1x8x6 sold during the period
Q96 19/4/2013 to 15/5/2013
A 11.00 B 12.00 C 10.00 D None of These
What is the collection from customers through Bank of London A/c (Lombard Street
Q97 Branch) during the period 2/4/2013 to 30/5/2013
A 13,01,381.00 B 13,01,380.00 C 13,01,377.00 D None of These

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

Q98
A 682,89,545.84 B 682,89,545.88 C 682,89,545.85 D None of These
What is the total Cash inflow (Including Cash Withdrawal) during the period 15/4/2013
Q99 to 23/5/2013
A 75,59,964.49 B 75,59,964.52 C 75,59,964.50 D None of These

What is the total Cash payment made to Lincroft Electronics Ltd

Q100
A 8,00,000.00 B 7,00,000.00 C 4,00,000.00 D None of These