International Institute of Certified Accountants

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What is the total quantity (Net) of Television (Onida) 21" 1x1 Sold during the period
Q1 20/4/2013 to 26/5/2013
A 105.00 B 106.00 C 107.00 D None of These
What is the total payment received from Debtors during the period 10/4/2013 to
Q2 21/5/2013
A 40,61,779.00 B 40,61,781.00 C 40,61,782.00 D None of These
What is the total Cash inflow (Including Cash Withdrawal) during the period 1/4/2013
Q3 to 24/5/2013
A 1589,59,964.48 B 1589,59,964.52 C 1589,59,964.50 D None of These

What is the total expense incurred as upto 29/5/2013

Q4
A 6,94,706.00 B 6,94,705.00 C 6,94,703.00 D None of These

What is the Maximum Quantity of Stock of Television (Onida) 21" 1x1 in business
Q5
A 1,484.00 B 1,481.00 C 1,485.00 D None of These
What is the highest Rate at which Television (Onida) 21" 1x1 purchased during the
Q6 period 15/4/2013 to 28/5/2013
A 8,419.12 B 8,419.08 C 8,419.10 D None of These
What is the Average Amount of Stock of Television (Philips)32" 1x1 held during the
Q7 period 14/4/2013 to 22/5/2013
A 380,05,852.54 B 380,05,852.58 C 380,05,852.56 D None of These

What is the Total Net Sale of Food Items during the period 8/4/2013 to 11/5/2013
Q8
A 5,44,136.00 B 5,44,139.00 C 5,44,140.00 D None of These

What is the total amount of cheque paid to Yorkshare Food Products Ltd in May
Q9
A 1,89,050.38 B 1,89,050.39 C 1,89,050.41 D None of These

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

Q10
A -3,42,294.85 B -3,42,294.83 C -3,42,294.87 D None of These
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What was the Quantity of Stock of Nido Milk Powder 500gm 1x4x2x6 as on 25/4/2013
Q11
A 4,962.00 B 4,958.00 C 4,960.00 D None of These
What is the amount paid to suppliers through City Bank (Lombard Street Branch) A/c
Q12 during the period 16/4/2013 to 22/5/2013
A 121,96,184.25 B 121,96,184.23 C 121,96,184.22 D None of These

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

Q13
A 89,25,985.00 B 89,25,987.00 C 89,25,983.00 D None of These

What is the total amount payable to Creditors as on 25/5/2013

Q14
A 331,51,226.16 B 331,51,226.18 C 331,51,226.20 D None of These
What is the Average Daily Expense of the company during the period 7/4/2013 to
Q15 27/5/2013
A 13,235.22 B 13,235.26 C 13,235.24 D None of These
What is the Amount (Gross) of Lipton Brue Coffee 250gm 1x2x8 purchased during the
Q16 period 20/4/2013 to 15/5/2013
A 1,90,398.87 B 1,90,398.90 C 1,90,398.89 D None of These

What is the Gross Profit Ratio as on 10/5/2013

Q17
A 0.08 B 0.05 C 0.06 D None of These

What is the total amount Paid to Suppliers through Bank Accounts in April
Q18
A 235,11,696.40 B 235,11,696.42 C 235,11,696.39 D None of These
What is the amount paid to Suppliers through Bank Accounts during the period
Q19 2/4/2013 to 1/5/2013
A 235,11,696.40 B 235,11,696.39 C 235,11,696.42 D None of These

What is the total Net Credit Purchase (Less Returns) as on 27/5/2013

Q20
A 682,89,545.85 B 682,89,545.84 C 682,89,545.86 D None of These
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What is the total payment made to Creditors during the period 9/4/2013 to 21/5/2013
Q21
A 606,01,166.30 B 606,01,166.34 C 606,01,166.32 D None of These
What is the Quantity of Happy Tomato Sauce 250gm 1x8x4x2 returned by customers
Q22 during the period 8/4/2013 to 14/5/2013
A 17.00 B 15.00 C 13.00 D None of These

What is the Profit or Loss as on 10/4/2013

Q23
A 41,312.03 B 41,311.99 C 41,312.01 D None of These
What is the total net sales (Less Returns) of Electronic Items during the period 9/4/2013
Q24 to 21/5/2013
A 57,58,540.00 B 57,58,538.00 C 57,58,542.00 D None of These

What is the Total Amount of cash received from suppliers by way of Purchase Return
Q25
A 1,215.77 B 1,215.75 C 1,215.73 D None of These
What is the Minimum Quantity of Stock of Refrigerator (Kelvinator) 1x1 held in the
Q26 month of April
A 1,157.00 B 1,159.00 C 1,161.00 D None of These
What is the total value of fixed assets purchased during the period 2/4/2013 to
Q27 25/5/2013
A 357,36,800.00 B 357,37,000.00 C 357,36,900.00 D None of These

What is the total expense incurred during the period 17/4/2013 to 23/5/2013
Q28
A 6,49,402.00 B 6,49,404.00 C 6,49,406.00 D None of These

What is the Quick Ratio as on 2/5/2013

Q29
A 1.82 B 1.80 C 1.81 D None of These
How much Cash is received (Gross) from Customers during the period 11/4/2013 to
Q30 15/5/2013
A 6,80,000.00 B 6,76,000.00 C 6,79,000.00 D None of These
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What is the lowest Quantity of Television (Philips)32" 1x1 sold during the period
Q31 15/4/2013 to 31/5/2013
A 9.00 B 8.00 C 7.00 D None of These

What is the total collection from customers through Bank accounts as on 18/5/2013
Q32
A 30,75,780.00 B 30,75,779.00 C 30,75,782.00 D None of These
What is the total amount collected from customers through City Bank (Lombard Street
Q33 Branch) A/c in May
A 12,46,272.00 B 12,46,268.00 C 12,46,271.00 D None of These
What is the Minimum Amount of Stock of Lipton Brue Coffee 250gm 1x2x8 held in the
Q34 month of April
A 9,94,125.61 B 9,94,125.63 C 9,94,125.60 D None of These
What is the highest Quantity of Nido Milk Powder 500gm 1x4x2x6 purchased during
Q35 the period 20/4/2013 to 16/5/2013
A 436.00 B 434.00 C 433.00 D None of These
What is the total quantity (Net) of Refrigerator (Kelvinator) 1x1 Purchased during the
Q36 period 19/4/2013 to 22/5/2013
A 352.00 B 351.00 C 350.00 D None of These
What is the total amount paid to Suppliers through Bank of London A/c (Churchil Way
Q37 Branch) as on 22/5/2013
A 123,74,458.00 B 123,74,454.00 C 123,74,457.00 D None of These

What was the Cash Balance as on 28/4/2013

Q38
A 23,15,041.00 B 23,15,045.00 C 23,15,044.00 D None of These

What is the total Expense Paid by cash during the period 17/4/2013 to 11/5/2013
Q39
A 2,95,379.00 B 2,95,378.00 C 2,95,377.00 D None of These

What is balance payable to Sanford Electrics Ltd as on 22/4/2013

Q40
A 17,01,118.63 B 17,01,118.61 C 17,01,118.60 D None of These
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What is the lowest Rate at which Stapler Pin (Camel) 1x8x6 sold during the period
Q41 1/4/2013 to 16/5/2013
A 10.00 B 11.00 C 9.00 D None of These
What is the total payment made to Sanford Electrics Ltd during the period 1/4/2013 to
Q42 20/5/2013
A 4,359.00 B 0.00 C 78,992.00 D None of These
What Amount of Cash was utilised for payment of Expenses during the period
Q43 16/4/2013 to 17/5/2013
A 2,95,836.00 B 2,95,838.00 C 2,95,834.00 D None of These
What is the Total Net Sale of Refrigerator (Kelvinator) 1x1 during the period 8/4/2013
Q44 to 26/5/2013
A 8,64,419.00 B 8,64,416.00 C 8,64,418.00 D None of These

What was the Rate of Stock balance of Television (Onida) 21" 1x1 as on 21/4/2013
Q45
A 8,218.66 B 8,218.64 C 8,218.62 D None of These
What is the total amount paid to suppliers through Bank of London A/c (Churchil Way
Q46 Branch) in April
A 81,85,403.60 B 81,85,403.59 C 81,85,403.58 D None of These
What is the lowest Quantity of Television (Onida) 21" 1x1 purchased during the period
Q47 5/4/2013 to 18/5/2013
A 16.00 B 14.00 C 18.00 D None of These

What is the total Cash payment made to Penmart Stationery Mall

Q48
A 40,000.00 B 20,000.00 C 60,000.00 D None of These

What is the total amount of cash deposited in Al Islami Bank A/c in the month of April
Q49
A 56,931.00 B 38,537.00 C 0.00 D None of These
What is the highest Quantity of Refrigerator (Kelvinator) 1x1 sold during the period
Q50 20/4/2013 to 21/5/2013
A 35.00 B 31.00 C 33.00 D None of These
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What is the Average Quantity of Stock of Nido Milk Powder 500gm 1x4x2x6 held
Q51 during the period 1/4/2013 to 22/5/2013
A 5,033.00 B 5,031.00 C 5,034.00 D None of These
What is the lowest Rate at which Nido Milk Powder 500gm 1x4x2x6 purchased during
Q52 the period 2/4/2013 to 28/5/2013
A 700.00 B 300.00 C 600.00 D None of These

what is the minimum cash balance held during the period 18/4/2013 to 21/5/2013
Q53
A 17,95,192.00 B 17,95,194.00 C 17,95,195.00 D None of These
What is the total amount of Purchase return of Food Items during the period 7/4/2013 to
Q54 12/5/2013
A 3,668.37 B 3,668.34 C 3,668.35 D None of These

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

Q55
A 84,708.00 B 84,704.00 C 84,707.00 D None of These
What is the total amount of sales return of Stationery Items during the period 16/4/2013
Q56 to 26/5/2013
A 290.00 B 292.00 C 288.00 D None of These
What is the total amount of cash deposited in banks during the period 7/4/2013 to
Q57 13/5/2013
A 8,00,000.00 B 4,00,000.00 C 7,00,000.00 D None of These
What is the total Credit Purchase (Net) of Food Items during the period 5/4/2013 to
Q58 19/5/2013
A 7,81,150.80 B 7,81,150.79 C 7,81,150.81 D None of These
What is the Quantity of Punching Machine (Kores) 1x4x12 returned to suppliers during
Q59 the period 4/4/2013 to 11/5/2013
A 7.00 B 9.00 C 5.00 D None of These

What is the total amount payable to Creditors other than suppliers as upto 3/5/2013
Q60
A 293,72,489.00 B 293,72,491.00 C 293,72,487.00 D None of These
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What is the collection from customers through Bank Accounts during the period
Q61 14/4/2013 to 8/5/2013
A 20,50,987.00 B 20,50,985.00 C 20,50,983.00 D None of These
What is the total amount of cash withdrawn from banks during the period 14/4/2013 to
Q62 18/5/2013
A 47,60,000.00 B 47,90,000.00 C 47,70,000.00 D None of These
What is the collection from customers through City Bank (Lombard Street Branch) A/c
Q63 during the period 5/4/2013 to 7/5/2013
A 7,43,776.00 B 7,43,779.00 C 7,43,780.00 D None of These

What is the Profit or Loss as on 24/4/2013

Q64
A 1,68,438.12 B 1,68,438.14 C 1,68,438.16 D None of These

What is the total Credit sale (Net) of Food Items during the period 4/4/2013 to 4/5/2013
Q65
A 3,93,708.00 B 3,93,710.00 C 3,93,706.00 D None of These

What is the total gross amount of Cash received from Adiison Lee Fancy Shop in May
Q66
A 50,000.00 B 10,000.00 C 40,000.00 D None of These

What is the total Gross Purchase of Electronic Items as on 20/5/2013

Q67
A 675,96,132.25 B 675,96,132.26 C 675,96,132.27 D None of These
What is the total payment received from Lamson Grocery Shop during the period
Q68 3/4/2013 to 22/5/2013
A 26,90,000.00 B 26,70,000.00 C 26,50,000.00 D None of These
What is the Gross COST OF SALE of Punching Machine (Kores) 1x4x12sold during
Q69 the period 10/4/2013 to 15/5/2013
A 43,146.30 B 43,146.29 C 43,146.28 D None of These

What is balance payable to Vibgyor Multi Color Printers A/cas on 8/5/2013

Q70
A 0.00 B 86,792.00 C 15,321.00 D None of These
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What is the total Cash Out Flow (Including Cash Deposit in Bank) during the period
Q71 6/4/2013 to 23/5/2013
A 56,92,200.00 B 56,92,100.00 C 56,91,800.00 D None of These

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

Q72
A 641,74,954.81 B 641,74,954.82 C 641,74,954.80 D None of These

What is the total amount payable to Suppliers as on 27/4/2013

Q73
A 439,45,833.85 B 439,45,833.88 C 439,45,833.86 D None of These

What is the total value of Land as on 3/5/2013

Q74
A 150,00,000.00 B 140,00,000.00 C 130,00,000.00 D None of These

What is the total Net Cash Purchase (Less Returns) as on 8/5/2013

Q75
A 3,64,289.00 B 3,64,292.00 C 3,64,293.00 D None of These
What is the highest Rate at which Gum (Fevicol) 1x10x12 sold during the period
Q76 15/4/2013 to 23/5/2013
A 5.00 B 7.00 C 9.00 D None of These

What is the total Cheques collected from Lamson Grocery Shop in May
Q77
A 13,90,000.00 B 13,50,000.00 C 13,80,000.00 D None of These
What is the total Cash Purchase (Net) of Electronic Items during the period 7/4/2013 to
Q78 10/5/2013
A 34,462.00 B 53,440.00 C 0.00 D None of These

What is balance receivable from Adiison Lee Fancy Shopas on 20/5/2013

Q79
A -1,409.00 B -1,408.00 C -1,412.00 D None of These
What number of ERRORS are found in JOURNAL ENTRIES posted from
Q80 TRANSACTIONS
A 2.00 B 5.00 C 6.00 D None of These
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How much Cash is paid to Suppliers during the Period 10/4/2013 to 6/5/2013
Q81
A 3,70,000.00 B 3,67,000.00 C 3,71,000.00 D None of These

What was the Total Bank balance as on 1/5/2013

Q82
A 1234,23,492.59 B 1234,23,492.60 C 1234,23,492.62 D None of These
What is the total collection from customers through Bank of London A/c (Churchil
Q83 Way Branch) as on 5/5/2013
A 8,69,616.00 B 8,69,619.00 C 8,69,617.00 D None of These

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

Q84
A 598,45,710.48 B 598,45,710.47 C 598,45,710.49 D None of These
What is the total amount of cash withdrawn from Al Islami Bank A/cin the month
Q85 ofApril
A 35,439.00 B 0.00 C 41,147.00 D None of These

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

Q86
A 39,14,180.00 B 39,14,150.00 C 39,14,170.00 D None of These
What is the total net Purchases (Less Returns) of Stationery Items during the period
Q87 19/4/2013 to 14/5/2013
A 1,25,253.92 B 1,25,253.93 C 1,25,253.91 D None of These

What is the total amount collected from customers through Bank Accounts in May
Q88
A 27,15,541.00 B 27,15,545.00 C 27,15,544.00 D None of These

What is the total Telephone expense in the month of April

Q89
A 1,027.00 B 1,025.00 C 1,029.00 D None of These

What was the Average Cash balance held during the period 8/4/2013 to 24/5/2013
Q90
A 23,22,169.44 B 23,22,169.45 C 23,22,169.47 D None of These
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What is the total Cash sale (Net) of Electronic Items during the period 17/4/2013 to
Q91 24/5/2013
A 19,43,966.00 B 19,43,962.00 C 19,43,964.00 D None of These
what was the highest amount of cash balance held during the period 3/4/2013 to
Q92 13/5/2013
A 24,37,604.00 B 24,37,607.00 C 24,37,606.00 D None of These

What is the total amount receivable from Debtors as on 27/4/2013

Q93
A 14,22,657.00 B 14,22,660.00 C 14,22,661.00 D None of These

What was the Stock value of Refrigerator (Kelvinator) 1x1 as on 5/5/2013

Q94
A 86,22,370.00 B 86,22,369.00 C 86,22,367.00 D None of These

What was the Average Bank balance held during the period 15/4/2013 to 15/5/2013
Q95
A 1209,48,183.49 B 1209,48,183.51 C 1209,48,183.52 D None of These

What is the total expense of Travelling Exp as on 25/5/2013

Q96
A 87,180.00 B 87,150.00 C 87,190.00 D None of These

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

Q97
A 5,42,412.00 B 5,42,414.00 C 5,42,416.00 D None of These

What is the total amount paid to Suppliers through Bank accounts as on 20/4/2013
Q98
A 154,94,292.79 B 154,94,292.78 C 154,94,292.80 D None of These

What was the balance in Bank of London A/c (Lombard Street Branch) as on 25/4/2013
Q99
A 389,60,824.30 B 389,60,824.32 C 389,60,824.34 D None of These
What is the Maximum Amount of Stock of Happy Tomato Sauce 250gm 1x8x4x2 in
Q100 business
A 4,64,674.61 B 4,64,674.59 C 4,64,674.62 D None of These