International Institute of Certified Accountants

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What is the amount paid to suppliers through City Bank (Lombard Street Branch) A/c
Q1 during the period 8/4/2013 to 10/5/2013
A 81,74,525.13 B 81,74,525.14 C 81,74,525.10 D None of These
What is the collection from customers through City Bank (Lombard Street Branch) A/c
Q2 during the period 18/4/2013 to 28/5/2013
A 11,92,663.00 B 11,92,661.00 C 11,92,662.00 D None of These

What is the total value of Building as on 16/5/2013

Q3
A 190,00,000.00 B 200,00,000.00 C 160,00,000.00 D None of These

What is the Profit or Loss as on 10/5/2013

Q4
A -3,88,890.60 B -3,88,890.58 C -3,88,890.62 D None of These

What is the Profit or Loss as on 12/5/2013

Q5
A -3,42,194.85 B -3,42,194.83 C -3,42,194.86 D None of These

What is the total amount collected from customers through Bank Accounts in April
Q6
A 20,95,985.00 B 20,95,983.00 C 20,95,986.00 D None of These

What was the Average Cash balance held during the period 13/4/2013 to 12/5/2013
Q7
A 20,27,415.80 B 20,27,415.82 C 20,27,415.79 D None of These
What is the highest Quantity of Lipton Brue Coffee 250gm 1x2x8 sold during the period
Q8 12/4/2013 to 19/5/2013
A 467.00 B 465.00 C 469.00 D None of These

What is the total expense of Petrol & Diesel as on 29/4/2013

Q9
A 810.00 B 800.00 C 790.00 D None of These

What is the Total Amount of cash paid to customers by way of Sales Return
Q10
A 87,783.00 B 87,786.00 C 87,785.00 D None of These
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What is the Average Amount of Stock of Stapler Pin (Camel) 1x8x6 held during the
Q11 period 3/4/2013 to 18/5/2013
A 75,765.70 B 75,765.68 C 75,765.72 D None of These
What is the lowest Quantity of Punching Machine (Kores) 1x4x12 purchased during the
Q12 period 14/4/2013 to 16/5/2013
A 864.00 B 867.00 C 868.00 D None of These

What is the total Gross Purchase of Food Items as on 21/5/2013

Q13
A 41,34,938.90 B 41,34,938.88 C 41,34,938.86 D None of These
What is the total net sales (Less Returns) of Electronic Items during the period
Q14 16/4/2013 to 5/5/2013
A 9,30,582.00 B 9,30,580.00 C 9,30,583.00 D None of These
What is the total collection from customers through Bank of London A/c (Lombard
Q15 Street Branch) as on 12/5/2013
A 9,82,596.00 B 9,82,592.00 C 9,82,595.00 D None of These
What is the lowest Rate at which Lipton Brue Coffee 250gm 1x2x8 purchased during
Q16 the period 11/4/2013 to 16/5/2013
A 200.00 B 500.00 C 600.00 D None of These
What is the total amount of cash deposited in Bank of London A/c (Churchil Way
Q17 Branch) in the month of May
A 90,000.00 B 70,000.00 C 50,000.00 D None of These

What is the total expense incurred during the period 12/4/2013 to 30/5/2013
Q18
A 6,74,361.00 B 6,74,360.00 C 6,74,357.00 D None of These

What was the balance in Bank of London A/c (Lombard Street Branch) as on 22/4/2013
Q19
A 427,73,232.32 B 427,73,232.34 C 427,73,232.31 D None of These
What is the total value of fixed assets purchased during the period 9/4/2013 to
Q20 25/5/2013
A 77,14,000.00 B 77,13,800.00 C 77,13,900.00 D None of These
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What is the total Cash Purchase (Net) of Electronic Items during the period 5/4/2013 to
Q21 25/5/2013
A 38,52,800.00 B 38,52,400.00 C 38,52,700.00 D None of These

What is the total Net Credit Purchase (Less Returns) as on 28/4/2013

Q22
A 637,24,427.68 B 637,24,427.72 C 637,24,427.69 D None of These

What was the Average Bank balance held during the period 20/4/2013 to 29/5/2013
Q23
A 1065,74,833.56 B 1065,74,833.55 C 1065,74,833.54 D None of These
What is the total Credit sale (Net) of Stationery Items during the period 13/4/2013 to
Q24 19/5/2013
A 53,567.00 B 53,568.00 C 53,564.00 D None of These
What is the highest Rate at which Punching Machine (Kores) 1x4x12 sold during the
Q25 period 11/4/2013 to 26/5/2013
A 34.00 B 37.00 C 38.00 D None of These
What is the total Cash inflow (Including Cash Withdrawal) during the period 11/4/2013
Q26 to 14/5/2013
A 65,76,503.52 B 65,76,503.49 C 65,76,503.50 D None of These
What is the total Cash Out Flow (Including Cash Deposit in Bank) during the period
Q27 19/4/2013 to 19/5/2013
A 53,36,040.00 B 53,36,070.00 C 53,36,080.00 D None of These
What was the Quantity of Stock of Happy Tomato Sauce 250gm 1x8x4x2 as on
Q28 20/5/2013
A 5,398.00 B 5,400.00 C 5,396.00 D None of These

What is the total Net Credit Sale (Less Returns) as on 16/5/2013

Q29
A 52,44,096.00 B 52,44,098.00 C 52,44,099.00 D None of These

What is balance payable to Tower Height Builders Pvt Ltd A/cas on 12/5/2013
Q30
A 100,00,000.00 B 400,00,000.00 C 500,00,000.00 D None of These
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What was the Cash Balance as on 1/5/2013

Q31
A 19,26,550.00 B 19,26,570.00 C 19,26,590.00 D None of These
What is the total net Purchases (Less Returns) of Food Items during the period
Q32 17/4/2013 to 15/5/2013
A 5,82,496.60 B 5,82,496.58 C 5,82,496.57 D None of These
What is the Minimum Amount of Stock of Lipton Brue Coffee 250gm 1x2x8 held in the
Q33 month of April
A 9,94,125.60 B 9,94,125.59 C 9,94,125.61 D None of These
What is the total amount of sales return of Stationery Items during the period 17/4/2013
Q34 to 13/5/2013
A 191.00 B 192.00 C 189.00 D None of These
What is the Amount (Gross) of Stapler Pin (Camel) 1x8x6 purchased during the period
Q35 18/4/2013 to 22/5/2013
A 27,609.11 B 27,609.12 C 27,609.10 D None of These
What is the total quantity (Net) of Lipton Brue Coffee 250gm 1x2x8 Sold during the
Q36 period 21/4/2013 to 18/5/2013
A 1,226.00 B 1,227.00 C 1,223.00 D None of These
What is the collection from customers through Bank Accounts during the period
Q37 19/4/2013 to 30/5/2013
A 31,79,139.00 B 31,79,143.00 C 31,79,141.00 D None of These
What is the total amount of cash withdrawn from banks during the period 13/4/2013 to
Q38 24/5/2013
A 47,50,000.00 B 47,70,000.00 C 47,80,000.00 D None of These
What is the total amount of cash withdrawn from Bank of London A/c (Churchil Way
Q39 Branch) in the month ofApril
A 9,00,000.00 B 5,00,000.00 C 8,00,000.00 D None of These
what was the highest amount of cash balance held during the period 3/4/2013 to
Q40 31/5/2013
A 63,21,719.50 B 63,21,719.48 C 63,21,719.49 D None of These
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What is the total Cheques collected from Hamilton Rose Hyper Market in April
Q41
A 0.00 B 1,635.00 C 20,861.00 D None of These
What is the Minimum Quantity of Stock of Stapler Pin (Camel) 1x8x6 held in the month
Q42 of April
A 10,237.00 B 10,241.00 C 10,240.00 D None of These

What is the total Sale (Less Returns) as on 28/4/2013

Q43
A 46,15,634.00 B 46,15,637.00 C 46,15,636.00 D None of These

What is the total amount Paid to Suppliers through Bank Accounts in April
Q44
A 235,11,696.40 B 235,11,696.39 C 235,11,696.38 D None of These
What is the total payment received from Debtors during the period 15/4/2013 to
Q45 18/5/2013
A 36,16,781.00 B 36,16,778.00 C 36,16,782.00 D None of These
What is the Quantity of Refrigerator (Kelvinator) 1x1 returned to suppliers during the
Q46 period 1/4/2013 to 21/5/2013
A 10.00 B 30.00 C 50.00 D None of These
What is the total quantity (Net) of Lipton Brue Coffee 250gm 1x2x8 Purchased during
Q47 the period 21/4/2013 to 31/5/2013
A 1,415.00 B 1,419.00 C 1,417.00 D None of These
What is the lowest Quantity of Television (Onida) 21" 1x1 sold during the period
Q48 14/4/2013 to 18/5/2013
A 11.00 B 13.00 C 15.00 D None of These

What was the Stock value of Lipton Brue Coffee 250gm 1x2x8 as on 28/5/2013
Q49
A 11,34,410.08 B 11,34,410.06 C 11,34,410.04 D None of These

What is the total payment made to Creditors during the period 10/4/2013 to 31/5/2013
Q50
A 706,90,821.86 B 706,90,821.87 C 706,90,821.88 D None of These
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How much Cash is paid to Suppliers during the Period 3/4/2013 to 8/5/2013
Q51
A 3,69,000.00 B 3,71,000.00 C 3,67,000.00 D None of These
What is the Gross COST OF SALE of Television (Philips)32" 1x1sold during the period
Q52 8/4/2013 to 20/5/2013
A 40,44,549.08 B 40,44,549.06 C 40,44,549.07 D None of These
What is the Total Net Sale of Television (Onida) 21" 1x1 during the period 19/4/2013 to
Q53 25/5/2013
A 9,24,726.00 B 9,24,722.00 C 9,24,725.00 D None of These
What is the total payment made to Penmark Stationery Mall during the period
Q54 10/4/2013 to 27/5/2013
A 3,54,454.10 B 3,54,454.06 C 3,54,454.08 D None of These

What is the total Telephone expense in the month of April

Q55
A 1,026.00 B 1,027.00 C 1,028.00 D None of These

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

Q56
A 641,58,986.47 B 641,58,986.46 C 641,58,986.45 D None of These

What is balance payable to Sanford Electrics Ltd as on 2/5/2013

Q57
A 17,01,118.61 B 17,01,118.63 C 17,01,118.59 D None of These
What is the total Cash sale (Net) of Stationery Items during the period 9/4/2013 to
Q58 11/5/2013
A 29,876.00 B 29,874.00 C 29,873.00 D None of These

What is the total expense incurred as upto 23/5/2013

Q59
A 6,94,470.00 B 6,94,440.00 C 6,94,480.00 D None of These

What was the Total Bank balance as on 24/5/2013

Q60
A 794,05,538.34 B 794,05,538.31 C 794,05,538.33 D None of These
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What is the highest Rate at which Nido Milk Powder 500gm 1x4x2x6 purchased during
Q61 the period 2/4/2013 to 21/5/2013
A 308.34 B 308.38 C 308.36 D None of These

What is the Total Net Sale of Stationery Items during the period 12/4/2013 to 21/5/2013
Q62
A 1,11,946.00 B 1,11,947.00 C 1,11,943.00 D None of These
What is the highest Quantity of Punching Machine (Kores) 1x4x12 purchased during
Q63 the period 15/4/2013 to 24/5/2013
A 2,116.00 B 2,112.00 C 2,115.00 D None of These

What is the total amount of cheque paid to Lincroft Electronics Ltd in April
Q64
A 400,00,000.00 B 200,00,000.00 C 600,00,000.00 D None of These
What is the total amount paid to Suppliers through Bank of London A/c (Churchil Way
Q65 Branch) as on 24/5/2013
A 123,74,454.00 B 123,74,457.00 C 123,74,458.00 D None of These
What is the total amount paid to suppliers through Bank of London A/c (Churchil Way
Q66 Branch) in April
A 81,85,403.62 B 81,85,403.58 C 81,85,403.60 D None of These
What is the Maximum Quantity of Stock of Television (Onida) 21" 1x1 held in the
Q67 month of April
A 1,380.00 B 1,370.00 C 1,340.00 D None of These
What is the lowest Rate at which Stapler Pin (Camel) 1x8x6 sold during the period
Q68 10/4/2013 to 29/5/2013
A 10.00 B 12.00 C 9.00 D None of These

What is the total Cash payment made to Penmart Stationery Mall

Q69
A 60,000.00 B 50,000.00 C 40,000.00 D None of These

what is the minimum cash balance held during the period 17/4/2013 to 29/5/2013
Q70
A 15,45,416.00 B 15,45,415.00 C 15,45,413.00 D None of These
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What is the total Expense Paid by cash during the period 11/4/2013 to 12/5/2013
Q71
A 2,96,207.00 B 2,96,211.00 C 2,96,209.00 D None of These

What is the Debt Ratio as on 13/5/2013

Q72
A 0.42 B 0.43 C 0.40 D None of These
What was the Rate of Stock balance of Happy Tomato Sauce 250gm 1x8x4x2 as on
Q73 16/4/2013
A 82.83 B 82.80 C 82.79 D None of These

What is the total Purchase (Less Returns) as on 4/5/2013

Q74
A 658,75,327.62 B 658,75,327.64 C 658,75,327.66 D None of These
What number of ERRORS are found in JOURNAL ENTRIES posted from
Q75 TRANSACTIONS
A 2.00 B 4.00 C 6.00 D None of These
What is the total amount collected from customers through Bank of London A/c
Q76 (Lombard Street Branch) in May
A 5,18,789.00 B 5,18,787.00 C 5,18,786.00 D None of These

What is the total amount payable to Creditors other than suppliers as upto 29/5/2013
Q77
A 92,67,000.00 B 92,69,000.00 C 92,70,000.00 D None of These
What is the Quantity of Stapler Pin (Camel) 1x8x6 returned by customers during the
Q78 period 12/4/2013 to 16/5/2013
A 8.00 B 9.00 C 5.00 D None of These
What is the total payment received from Adiison Lee Fancy Shop during the period
Q79 8/4/2013 to 26/5/2013
A 4,59,339.00 B 4,59,340.00 C 4,59,336.00 D None of These

What is the total amount payable to Suppliers as on 24/5/2013

Q80
A 240,87,945.31 B 240,87,945.32 C 240,87,945.33 D None of These
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What is the amount paid to Suppliers through Bank Accounts during the period
Q81 7/4/2013 to 26/5/2013
A 439,27,319.67 B 439,27,319.68 C 439,27,319.70 D None of These

What is the total amount payable to Creditors as on 17/5/2013

Q82
A 505,61,185.97 B 505,61,185.98 C 505,61,186.00 D None of These

What is balance receivable from Brinxton Hyper Mallas on 9/5/2013

Q83
A 1,30,747.00 B 1,30,748.00 C 1,30,744.00 D None of These
What is the total amount of Purchase return of Electronic Items during the period
Q84 18/4/2013 to 1/5/2013
A 2,00,188.57 B 2,00,188.54 C 2,00,188.55 D None of These

What is the total amount paid to Suppliers through Bank accounts as on 29/5/2013
Q85
A 479,27,319.69 B 479,27,319.66 C 479,27,319.70 D None of These

What is the total Net Cash Sale (Less Returns) as on 29/5/2013

Q86
A 21,85,065.00 B 21,85,067.00 C 21,85,068.00 D None of These

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

Q87
A 2,50,240.00 B 2,50,237.00 C 2,50,238.00 D None of These
How much Cash is received (Gross) from Customers during the period 7/4/2013 to
Q88 26/5/2013
A 8,86,000.00 B 8,88,000.00 C 8,89,000.00 D None of These
What is the total amount of cash deposited in banks during the period 11/4/2013 to
Q89 5/5/2013
A 7,00,000.00 B 8,00,000.00 C 4,00,000.00 D None of These
What is the Average Daily Expense of the company during the period 25/4/2013 to
Q90 8/5/2013
A 43,003.00 B 43,007.00 C 43,005.00 D None of These
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What is the total collection from customers through Bank accounts as on 27/5/2013
Q91
A 39,14,139.00 B 39,14,141.00 C 39,14,143.00 D None of These

What is the Profit or Loss as on 7/4/2013

Q92
A 41,862.03 B 41,862.01 C 41,862.00 D None of These

What is the Quick Ratio as on 28/5/2013

Q93
A 2.79 B 2.78 C 2.77 D None of These
What is the total gross amount of Cash received from Pinchin Johnson & Playfter Ltd in
Q94 May
A 40,000.00 B 50,000.00 C 20,000.00 D None of These

What is the total amount receivable from Debtors as on 24/4/2013

Q95
A 19,91,971.00 B 19,91,973.00 C 19,91,969.00 D None of These
What Amount of Cash was utilised for payment of Expenses during the period 5/4/2013
Q96 to 20/5/2013
A 3,01,399.00 B 3,01,396.00 C 3,01,400.00 D None of These

What is the total Gross sale of Food Items as on 22/5/2013

Q97
A 10,79,109.00 B 10,79,106.00 C 10,79,108.00 D None of These
What is the Average Quantity of Stock of Television (Philips)32" 1x1 held during the
Q98 period 18/4/2013 to 6/5/2013
A 1,336.00 B 1,335.00 C 1,332.00 D None of These
What is the Maximum Amount of Stock of Nido Milk Powder 500gm 1x4x2x6 held in
Q99 the month of April
A 15,87,719.57 B 15,87,719.55 C 15,87,719.56 D None of These
What is the total Credit Purchase (Net) of Stationery Items during the period 5/4/2013
Q100 to 23/5/2013
A 5,63,411.12 B 5,63,411.16 C 5,63,411.14 D None of These