International Institute of Certified Accountants

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What is the total Cheques collected from Traford Super Market in May
Q1
A 1,50,248.00 B 1,50,247.00 C 1,50,245.00 D None of These

What is the total expense incurred as upto 24/5/2013

Q2
A 6,94,440.00 B 6,94,480.00 C 6,94,470.00 D None of These

What is the total amount paid to Suppliers through Bank accounts as on 13/5/2013
Q3
A 357,00,746.82 B 357,00,746.78 C 357,00,746.80 D None of These

What was the Average Bank balance held during the period 11/4/2013 to 17/5/2013
Q4
A 1217,86,311.36 B 1217,86,311.34 C 1217,86,311.32 D None of These
What is the total payment received from Brinxton Hyper Mall during the period
Q5 1/4/2013 to 29/5/2013
A 4,94,020.00 B 4,94,060.00 C 4,94,050.00 D None of These
What is the Maximum Quantity of Stock of Stapler Pin (Camel) 1x8x6 held in the
Q6 month of May
A 17,433.00 B 17,435.00 C 17,436.00 D None of These
What is the amount paid to Suppliers through Bank Accounts during the period
Q7 15/4/2013 to 13/5/2013
A 276,16,746.79 B 276,16,746.82 C 276,16,746.78 D None of These

What is the total Purchase (Less Returns) as on 30/5/2013

Q8
A 725,06,074.09 B 725,06,074.10 C 725,06,074.11 D None of These

What is the total collection from customers through Bank accounts as on 30/5/2013
Q9
A 39,14,139.00 B 39,14,142.00 C 39,14,143.00 D None of These

What is the total amount collected from customers through Bank Accounts in April
Q10
A 20,95,986.00 B 20,95,987.00 C 20,95,984.00 D None of These
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What is the total amount paid to suppliers through Bank of London A/c (Churchil Way
Q11 Branch) in April
A 81,85,403.62 B 81,85,403.58 C 81,85,403.60 D None of These

What was the balance in Bank of London A/c (Lombard Street Branch) as on 10/4/2013
Q12
A 459,19,000.00 B 459,20,000.00 C 459,16,000.00 D None of These
What is the Quantity of Television (Philips)32" 1x1 returned to suppliers during the
Q13 period 6/4/2013 to 17/5/2013
A 18.00 B 15.00 C 19.00 D None of These
What is the total amount of sales return of Electronic Items during the period 20/4/2013
Q14 to 25/5/2013
A 4,95,560.00 B 4,95,590.00 C 4,95,580.00 D None of These
What is the total value of fixed assets purchased during the period 7/4/2013 to
Q15 21/5/2013
A 77,07,900.00 B 77,07,600.00 C 77,07,800.00 D None of These
What is the total amount of cash deposited in Bank of London A/c (Lombard Street
Q16 Branch) in the month of April
A 506,00,000.00 B 504,00,000.00 C 502,00,000.00 D None of These
What is the Total Net Sale of Punching Machine (Kores) 1x4x12 during the period
Q17 14/4/2013 to 11/5/2013
A 32,760.00 B 32,790.00 C 32,780.00 D None of These

What is the total Gross sale of Food Items as on 18/5/2013

Q18
A 10,79,106.00 B 10,79,110.00 C 10,79,109.00 D None of These

What is the total Expense Paid by cash during the period 3/4/2013 to 13/5/2013
Q19
A 2,97,400.00 B 2,97,399.00 C 2,97,397.00 D None of These
What is the total quantity (Net) of Nido Milk Powder 500gm 1x4x2x6 Purchased during
Q20 the period 18/4/2013 to 19/5/2013
A 1,056.00 B 1,057.00 C 1,053.00 D None of These
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What is the Gross COST OF SALE of Nido Milk Powder 500gm 1x4x2x6sold during
Q21 the period 13/4/2013 to 26/5/2013
A 4,01,448.28 B 4,01,448.27 C 4,01,448.30 D None of These

How much Cash is paid to Suppliers during the Period 14/4/2013 to 22/5/2013
Q22
A 4,77,000.00 B 4,80,000.00 C 4,81,000.00 D None of These

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

Q23
A 675,38,362.53 B 675,38,362.55 C 675,38,362.54 D None of These

What is the value of Total Stock as on 16/4/2013

Q24
A 592,74,375.15 B 592,74,375.12 C 592,74,375.16 D None of These

What is the Total Net Sale of Food Items during the period 5/4/2013 to 17/5/2013
Q25
A 8,35,691.00 B 8,35,690.00 C 8,35,687.00 D None of These

What is the total value of Building as on 27/5/2013

Q26
A 190,00,000.00 B 180,00,000.00 C 200,00,000.00 D None of These
What is the total amount of Purchase return of Stationery Items during the period
Q27 2/4/2013 to 27/5/2013
A 330.33 B 330.31 C 330.35 D None of These
What is the total amount of cash deposited in banks during the period 16/4/2013 to
Q28 20/5/2013
A 5,50,000.00 B 5,70,000.00 C 5,80,000.00 D None of These

What is the total Net Cash Purchase (Less Returns) as on 30/4/2013

Q29
A 3,06,960.00 B 3,07,000.00 C 3,06,990.00 D None of These
What is the total collection from customers through Bank of London A/c (Lombard
Q30 Street Branch) as on 28/5/2013
A 13,01,377.00 B 13,01,380.00 C 13,01,379.00 D None of These
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What was the Total Bank balance as on 24/4/2013

Q31
A 1253,88,075.19 B 1253,88,075.22 C 1253,88,075.20 D None of These

What is the total Net Cash Sale (Less Returns) as on 26/4/2013

Q32
A 7,20,994.00 B 7,20,997.00 C 7,20,998.00 D None of These

What is the total amount payable to Suppliers as on 11/5/2013

Q33
A 351,84,094.09 B 351,84,094.08 C 351,84,094.06 D None of These
What is the highest Quantity of Nido Milk Powder 500gm 1x4x2x6 purchased during
Q34 the period 5/4/2013 to 16/5/2013
A 432.00 B 435.00 C 436.00 D None of These

What is the total Gross Purchase of Food Items as on 30/4/2013

Q35
A 35,27,960.47 B 35,27,960.46 C 35,27,960.48 D None of These
What is the lowest Rate at which Television (Philips)32" 1x1 purchased during the
Q36 period 1/4/2013 to 27/5/2013
A 28,035.53 B 28,035.51 C 28,035.52 D None of These
What is the total net sales (Less Returns) of Stationery Items during the period
Q37 17/4/2013 to 26/5/2013
A 1,11,075.00 B 1,11,074.00 C 1,11,072.00 D None of These
What is the total Cash inflow (Including Cash Withdrawal) during the period 10/4/2013
Q38 to 6/5/2013
A 20,48,049.00 B 20,48,052.00 C 20,48,051.00 D None of These

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

Q39
A -3,83,440.03 B -3,83,440.02 C -3,83,440.04 D None of These
What is the Amount (Gross) of Refrigerator (Kelvinator) 1x1 purchased during the
Q40 period 13/4/2013 to 17/5/2013
A 19,55,362.34 B 19,55,362.30 C 19,55,362.32 D None of These
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What is the total amount receivable from Debtors as on 29/4/2013

Q41
A 13,05,609.00 B 13,05,612.00 C 13,05,611.00 D None of These
What number of ERRORS are found in JOURNAL ENTRIES posted from
Q42 TRANSACTIONS
A 4.00 B 2.00 C 6.00 D None of These
What is the total payment made to Lincroft Electronics Ltd during the period 6/4/2013
Q43 to 20/5/2013
A 364,00,000.00 B 366,00,000.00 C 367,00,000.00 D None of These

What is the total Cash payment made to Lincroft Electronics Ltd

Q44
A 8,00,000.00 B 4,00,000.00 C 6,00,000.00 D None of These

What is the Profit or Loss as on 15/5/2013

Q45
A -3,42,294.86 B -3,42,294.83 C -3,42,294.84 D None of These
What is the highest Rate at which Stapler Pin (Camel) 1x8x6 purchased during the
Q46 period 8/4/2013 to 26/5/2013
A 5.82 B 5.83 C 5.85 D None of These

What is balance payable to Penmark Stationery Mall as on 4/5/2013

Q47
A 19,857.62 B 19,857.64 C 19,857.61 D None of These

What is the Debt Ratio as on 9/5/2013

Q48
A 0.45 B 0.42 C 0.43 D None of These
What is the Quantity of Punching Machine (Kores) 1x4x12 returned by customers
Q49 during the period 5/4/2013 to 13/5/2013
A 4.00 B 6.00 C 7.00 D None of These
What is the total amount collected from customers through Bank of London A/c
Q50 (Churchil Way Branch) in May
A 8,00,244.00 B 8,00,247.00 C 8,00,248.00 D None of These
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What is the Quick Ratio as on 18/5/2013

Q51
A 2.13 B 2.14 C 2.11 D None of These
What is the total quantity (Net) of Lipton Brue Coffee 250gm 1x2x8 Sold during the
Q52 period 26/4/2013 to 26/5/2013
A 1,016.00 B 1,014.00 C 1,015.00 D None of These
What is the Average Quantity of Stock of Nido Milk Powder 500gm 1x4x2x6 held
Q53 during the period 3/4/2013 to 21/5/2013
A 5,026.00 B 5,030.00 C 5,029.00 D None of These
What is the collection from customers through Bank Accounts during the period
Q54 10/4/2013 to 6/5/2013
A 23,95,983.00 B 23,95,986.00 C 23,95,985.00 D None of These

What is the total expense incurred during the period 19/4/2013 to 31/5/2013
Q55
A 11,63,147.00 B 11,63,151.00 C 11,63,150.00 D None of These
What is the total payment received from Debtors during the period 17/4/2013 to
Q56 30/5/2013
A 40,75,143.00 B 40,75,139.00 C 40,75,142.00 D None of These

What is the total amount payable to Creditors as on 18/5/2013

Q57
A 465,61,186.01 B 465,61,185.97 C 465,61,185.99 D None of These
What is the collection from customers through City Bank (Lombard Street Branch) A/c
Q58 during the period 18/4/2013 to 20/5/2013
A 8,23,330.00 B 8,23,327.00 C 8,23,331.00 D None of These

what is the minimum cash balance held during the period 16/4/2013 to 10/5/2013
Q59
A 15,45,415.00 B 15,45,412.00 C 15,45,416.00 D None of These
What is the Average Daily Expense of the company during the period 21/4/2013 to
Q60 30/5/2013
A 15,340.22 B 15,340.21 C 15,340.19 D None of These
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what was the highest amount of cash balance held during the period 9/4/2013 to
Q61 11/5/2013
A 24,37,607.00 B 24,37,604.00 C 24,37,608.00 D None of These

What was the Stock value of Punching Machine (Kores) 1x4x12 as on 10/5/2013
Q62
A 3,35,431.12 B 3,35,431.08 C 3,35,431.10 D None of These

What is the total amount payable to Creditors other than suppliers as upto 25/5/2013
Q63
A 92,70,000.00 B 92,66,000.00 C 92,69,000.00 D None of These
What is the Average Amount of Stock of Refrigerator (Kelvinator) 1x1 held during the
Q64 period 5/4/2013 to 5/5/2013
A 80,07,829.22 B 80,07,829.20 C 80,07,829.24 D None of These
What was the Rate of Stock balance of Lipton Brue Coffee 250gm 1x2x8 as on
Q65 22/5/2013
A 204.08 B 204.10 C 204.09 D None of These
What is the total Credit sale (Net) of Stationery Items during the period 5/4/2013 to
Q66 17/5/2013
A 68,096.00 B 68,093.00 C 68,095.00 D None of These

What is the total payment made to Creditors during the period 2/4/2013 to 24/5/2013
Q67
A 706,17,029.66 B 706,17,029.67 C 706,17,029.70 D None of These

What is balance receivable from Traford Super Marketas on 20/4/2013

Q68
A 1,51,301.00 B 1,51,298.00 C 1,51,300.00 D None of These

What is the total amount Paid to Suppliers through Bank Accounts in May
Q69
A 264,69,415.47 B 264,69,415.48 C 264,69,415.50 D None of These

What is the total Telephone expense in the month of April

Q70
A 1,029.00 B 1,027.00 C 1,025.00 D None of These
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What is the amount paid to suppliers through Bank of London A/c (Lombard Street
Q71 Branch) during the period 17/4/2013 to 11/5/2013
A 110,67,767.67 B 110,67,767.66 C 110,67,767.68 D None of These
What is the highest Rate at which Refrigerator (Kelvinator) 1x1 sold during the period
Q72 20/4/2013 to 31/5/2013
A 6,987.00 B 6,984.00 C 6,986.00 D None of These

What is the total Net Credit Sale (Less Returns) as on 4/5/2013

Q73
A 37,43,876.00 B 37,43,879.00 C 37,43,880.00 D None of These
What is the total Cash Purchase (Net) of Electronic Items during the period 10/4/2013
Q74 to 9/5/2013
A 24,838.00 B 0.00 C 39,568.00 D None of These

What is the total gross amount of Cash received from Adiison Lee Fancy Shop in April
Q75
A 77,000.00 B 80,000.00 C 78,000.00 D None of These
What is the lowest Quantity of Gum (Fevicol) 1x10x12 sold during the period 19/4/2013
Q76 to 25/5/2013
A 49.00 B 47.00 C 51.00 D None of These
What is the total amount paid to Suppliers through City Bank (Lombard Street Branch)
Q77 A/c as on 7/5/2013
A 81,74,525.14 B 81,74,525.11 C 81,74,525.12 D None of These
What is the total amount of cash withdrawn from City Bank (Lombard Street Branch)
Q78 A/cin the month ofApril
A 3,00,000.00 B 6,00,000.00 C 7,00,000.00 D None of These

What was the Average Cash balance held during the period 10/4/2013 to 27/5/2013
Q79
A 24,54,575.86 B 24,54,575.84 C 24,54,575.85 D None of These
What is the total amount of cash withdrawn from banks during the period 20/4/2013 to
Q80 6/5/2013
A 1,00,000.00 B 4,00,000.00 C 5,00,000.00 D None of These
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What is the total Cash Out Flow (Including Cash Deposit in Bank) during the period
Q81 18/4/2013 to 20/5/2013
A 53,36,790.00 B 53,36,770.00 C 53,36,800.00 D None of These

What is balance payable to RK Motors Ltd A/cas on 13/5/2013

Q82
A 3,90,000.00 B 3,80,000.00 C 3,50,000.00 D None of These
What is the highest Quantity of Happy Tomato Sauce 250gm 1x8x4x2 sold during the
Q83 period 11/4/2013 to 23/5/2013
A 444.00 B 442.00 C 446.00 D None of These
What is the Minimum Quantity of Stock of Lipton Brue Coffee 250gm 1x2x8 held in the
Q84 month of April
A 4,859.00 B 4,862.00 C 4,863.00 D None of These

What was the Cash Balance as on 10/5/2013

Q85
A 21,83,482.00 B 21,83,481.00 C 21,83,479.00 D None of These

What is the Total Amount of cash paid to customers by way of Sales Return
Q86
A 87,783.00 B 87,786.00 C 87,787.00 D None of These
What Amount of Cash was utilised for payment of Expenses during the period
Q87 17/4/2013 to 26/5/2013
A 3,00,346.00 B 3,00,345.00 C 3,00,347.00 D None of These
How much Cash is received (Gross) from Customers during the period 20/4/2013 to
Q88 27/5/2013
A 8,00,000.00 B 7,99,000.00 C 7,98,000.00 D None of These
What is the Minimum Amount of Stock of Gum (Fevicol) 1x10x12 held in the month of
Q89 April
A 26,279.08 B 26,279.12 C 26,279.09 D None of These
What is the Maximum Amount of Stock of Lipton Brue Coffee 250gm 1x2x8 held in the
Q90 month of May
A 11,35,420.80 B 11,35,420.77 C 11,35,420.78 D None of These
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What is the total Credit Purchase (Net) of Stationery Items during the period 9/4/2013
Q91 to 28/5/2013
A 2,24,486.48 B 2,24,486.52 C 2,24,486.50 D None of These

What is the total amount of cheque paid to Sanford Electrics Ltd in May
Q92
A 20,53,792.19 B 20,53,792.20 C 20,53,792.22 D None of These

What is the Profit or Loss as on 9/4/2013

Q93
A 41,511.99 B 41,512.00 C 41,512.03 D None of These
What is the lowest Rate at which Happy Tomato Sauce 250gm 1x8x4x2 sold during the
Q94 period 1/4/2013 to 31/5/2013
A 400.00 B 100.00 C 500.00 D None of These
What is the lowest Quantity of Lipton Brue Coffee 250gm 1x2x8 purchased during the
Q95 period 6/4/2013 to 18/5/2013
A 51.00 B 52.00 C 50.00 D None of These
What is the total net Purchases (Less Returns) of Food Items during the period
Q96 12/4/2013 to 7/5/2013
A 5,49,213.05 B 5,49,213.09 C 5,49,213.07 D None of These

What is the total Sale (Less Returns) as on 30/5/2013

Q97
A 88,92,750.00 B 88,92,740.00 C 88,92,760.00 D None of These

What was the Quantity of Stock of Television (Onida) 21" 1x1 as on 25/4/2013
Q98
A 1,333.00 B 1,331.00 C 1,330.00 D None of These

What is the total expense of Petrol & Diesel as on 18/5/2013

Q99
A 1,730.00 B 1,750.00 C 1,770.00 D None of These
What is the total Cash sale (Net) of Stationery Items during the period 6/4/2013 to
Q100 8/5/2013
A 29,874.00 B 29,875.00 C 29,872.00 D None of These