International Institute of Certified Accountants

www.ii-ca.com
What is the amount paid to Suppliers through Bank Accounts during the period
Q1 9/4/2013 to 17/5/2013
A 317,20,337.54 B 317,20,337.50 C 317,20,337.52 D None of These
What is the lowest Rate at which Refrigerator (Kelvinator) 1x1 sold during the period
Q2 20/4/2013 to 20/5/2013
A 6,535.00 B 6,532.00 C 6,534.00 D None of These
What is the Average Amount of Stock of Lipton Brue Coffee 250gm 1x2x8 held during
Q3 the period 2/4/2013 to 14/5/2013
A 10,77,689.15 B 10,77,689.14 C 10,77,689.17 D None of These
What is the collection from customers through Bank of London A/c (Lombard Street
Q4 Branch) during the period 2/4/2013 to 12/5/2013
A 9,82,593.00 B 9,82,595.00 C 9,82,596.00 D None of These

What is the total expense incurred during the period 18/4/2013 to 22/5/2013
Q5
A 6,46,330.00 B 6,46,350.00 C 6,46,310.00 D None of These
What is the Average Quantity of Stock of Stapler Pin (Camel) 1x8x6 held during the
Q6 period 15/4/2013 to 24/5/2013
A 15,089.00 B 15,088.00 C 15,085.00 D None of These

What is the total amount of cheque paid to Penmark Stationery Mall in May
Q7
A 35,454.09 B 35,454.07 C 35,454.06 D None of These
What is the total amount paid to suppliers through City Bank (Lombard Street Branch)
Q8 A/c in April
A 41,74,525.12 B 41,74,525.14 C 41,74,525.10 D None of These

What is balance payable to Lincroft Electronics Ltd as on 22/4/2013

Q9
A 463,05,209.84 B 463,05,209.85 C 463,05,209.83 D None of These

What is the total Rent expense in the month of April

Q10
A 29,000.00 B 28,000.00 C 25,000.00 D None of These
 International Institute of Certified Accountants
www.ii-ca.com
What Amount of Cash was utilised for payment of Expenses during the period 1/4/2013
Q11 to 23/5/2013
A 3,02,163.00 B 3,02,162.00 C 3,02,159.00 D None of These
What is the Maximum Amount of Stock of Stapler Pin (Camel) 1x8x6 held in the month
Q12 of April
A 86,047.55 B 86,047.56 C 86,047.58 D None of These

What is the total amount payable to Suppliers as on 1/5/2013

Q13
A 400,65,763.14 B 400,65,763.16 C 400,65,763.12 D None of These
What is the total amount of Purchase return of Electronic Items during the period
Q14 12/4/2013 to 19/5/2013
A 3,95,575.59 B 3,95,575.63 C 3,95,575.61 D None of These
What is the total Credit sale (Net) of Food Items during the period 4/4/2013 to
Q15 16/5/2013
A 6,19,998.00 B 6,19,997.00 C 6,19,994.00 D None of These

What is the total amount paid to Suppliers through Bank accounts as on 15/5/2013
Q16
A 357,20,337.51 B 357,20,337.52 C 357,20,337.50 D None of These
What is the highest Rate at which Lipton Brue Coffee 250gm 1x2x8 sold during the
Q17 period 12/4/2013 to 28/5/2013
A 229.00 B 231.00 C 233.00 D None of These

What was the balance in Bank of London A/c (Churchil Way Branch) as on 11/5/2013
Q18
A 383,62,640.42 B 383,62,640.40 C 383,62,640.39 D None of These

what is the minimum cash balance held during the period 11/4/2013 to 5/5/2013
Q19
A 10,93,030.00 B 10,93,050.00 C 10,93,040.00 D None of These
what was the highest amount of cash balance held during the period 6/4/2013 to
Q20 29/5/2013
A 63,21,719.52 B 63,21,719.48 C 63,21,719.50 D None of These
 International Institute of Certified Accountants
www.ii-ca.com

What was the Average Cash balance held during the period 11/4/2013 to 22/5/2013
Q21
A 23,36,071.91 B 23,36,071.92 C 23,36,071.94 D None of These
What is the total Cash inflow (Including Cash Withdrawal) during the period 1/4/2013
Q22 to 7/5/2013
A 1528,48,053.00 B 1528,48,049.00 C 1528,48,052.00 D None of These
What is the highest Rate at which Happy Tomato Sauce 250gm 1x8x4x2 purchased
Q23 during the period 19/4/2013 to 20/5/2013
A 88.97 B 89.01 C 88.99 D None of These

What was the Cash Balance as on 14/5/2013

Q24
A 63,21,719.52 B 63,21,719.50 C 63,21,719.49 D None of These

What is the total collection from customers through Bank accounts as on 3/5/2013
Q25
A 22,95,987.00 B 22,95,986.00 C 22,95,983.00 D None of These

What was the Average Bank balance held during the period 10/4/2013 to 8/5/2013
Q26
A 1284,28,757.99 B 1284,28,758.01 C 1284,28,758.00 D None of These

What is the total Net Cash Purchase (Less Returns) as on 25/4/2013

Q27
A 3,07,000.00 B 3,06,990.00 C 3,06,960.00 D None of These

What is the total Cheques collected from Hamilton Rose Hyper Market in April
Q28
A 617.00 B 92,600.00 C 30,966.00 D None of These

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

Q29
A 6,86,561.00 B 6,86,563.00 C 6,86,559.00 D None of These
What is the Minimum Amount of Stock of Happy Tomato Sauce 250gm 1x8x4x2 in
Q30 business
A 4,08,901.16 B 4,08,901.17 C 4,08,901.18 D None of These
 International Institute of Certified Accountants
www.ii-ca.com
What is the lowest Quantity of Punching Machine (Kores) 1x4x12 purchased during the
Q31 period 12/4/2013 to 15/5/2013
A 868.00 B 867.00 C 865.00 D None of These
What is the total Cash Purchase (Net) of Food Items during the period 8/4/2013 to
Q32 28/5/2013
A 2,62,769.00 B 2,62,772.00 C 2,62,773.00 D None of These
What number of ERRORS are found in JOURNAL ENTRIES posted from
Q33 TRANSACTIONS
A 5.00 B 2.00 C 6.00 D None of These
What is the highest Quantity of Happy Tomato Sauce 250gm 1x8x4x2 purchased
Q34 during the period 19/4/2013 to 17/5/2013
A 360.00 B 350.00 C 320.00 D None of These

What is the Debt Ratio as on 17/5/2013

Q35
A 0.41 B 0.39 C 0.38 D None of These

What is the value of Total Stock as on 20/4/2013

Q36
A 585,66,185.44 B 585,66,185.46 C 585,66,185.42 D None of These
What is the Gross COST OF SALE of Television (Onida) 21" 1x1sold during the period
Q37 10/4/2013 to 16/5/2013
A 8,87,280.00 B 8,87,279.97 C 8,87,279.98 D None of These
What is the total value of fixed assets purchased during the period 20/4/2013 to
Q38 30/5/2013
A 76,78,800.00 B 76,78,900.00 C 76,78,600.00 D None of These
What is the total quantity (Net) of Happy Tomato Sauce 250gm 1x8x4x2 Purchased
Q39 during the period 19/4/2013 to 19/5/2013
A 1,120.00 B 1,080.00 C 1,110.00 D None of These

What is the total Gross sale of Electronic Items as on 11/5/2013

Q40
A 49,97,312.00 B 49,97,313.00 C 49,97,309.00 D None of These
 International Institute of Certified Accountants
www.ii-ca.com
What is the highest Quantity of Stapler Pin (Camel) 1x8x6 sold during the period
Q41 12/4/2013 to 19/5/2013
A 934.00 B 932.00 C 935.00 D None of These
What is the total amount of cash deposited in City Bank (Lombard Street Branch) A/c in
Q42 the month of April
A 501,00,000.00 B 503,00,000.00 C 505,00,000.00 D None of These
What is the total amount paid to Suppliers through Bank of London A/c (Lombard
Q43 Street Branch) as on 20/4/2013
A 71,51,767.68 B 71,51,767.70 C 71,51,767.67 D None of These
What is the Maximum Quantity of Stock of Gum (Fevicol) 1x10x12 held in the month
Q44 of May
A 17,350.00 B 17,320.00 C 17,360.00 D None of These
What is the total amount collected from customers through City Bank (Lombard Street
Q45 Branch) A/c in April
A 6,43,780.00 B 6,43,776.00 C 6,43,779.00 D None of These

What is the total amount receivable from Debtors as on 11/5/2013

Q46
A 13,84,715.00 B 13,84,714.00 C 13,84,711.00 D None of These

What is the total expense of Travelling Exp as on 22/5/2013

Q47
A 86,690.00 B 86,680.00 C 86,650.00 D None of These
What is the total amount of cash deposited in banks during the period 10/4/2013 to
Q48 21/5/2013
A 5,50,000.00 B 5,70,000.00 C 5,90,000.00 D None of These
What is the total amount of sales return of Stationery Items during the period 18/4/2013
Q49 to 3/5/2013
A 172.00 B 171.00 C 168.00 D None of These

What is the total payment made to Creditors during the period 17/4/2013 to 20/5/2013
Q50
A 480,97,097.90 B 480,97,097.91 C 480,97,097.92 D None of These
 International Institute of Certified Accountants
www.ii-ca.com

What was the Rate of Stock balance of Refrigerator (Kelvinator) 1x1 as on 10/5/2013
Q51
A 6,395.95 B 6,395.93 C 6,395.91 D None of These

What is the Total Net Sale of Stationery Items during the period 10/4/2013 to 26/5/2013
Q52
A 1,31,977.00 B 1,31,978.00 C 1,31,979.00 D None of These

What is the total amount payable to Creditors other than suppliers as upto 19/5/2013
Q53
A 154,40,000.00 B 154,50,000.00 C 154,30,000.00 D None of These
What is the total payment made to Penmart Stationery Mall during the period 8/4/2013
Q54 to 18/5/2013
A 27,403.60 B 27,403.59 C 27,403.58 D None of These

What is the total Sale (Less Returns) as on 10/5/2013

Q55
A 53,43,253.00 B 53,43,256.00 C 53,43,255.00 D None of These

What is balance payable to Shefield Real Estate Company A/cas on 23/5/2013

Q56
A 50,00,000.00 B 60,00,000.00 C 20,00,000.00 D None of These

What is the Quick Ratio as on 22/5/2013

Q57
A 2.32 B 2.30 C 2.28 D None of These

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

Q58
A 333,53,945.35 B 333,53,945.31 C 333,53,945.33 D None of These

What was the Total Bank balance as on 16/4/2013

Q59
A 1365,06,000.00 B 1365,07,000.00 C 1365,04,000.00 D None of These
What is the total Cash sale (Net) of Food Items during the period 18/4/2013 to
Q60 22/5/2013
A 2,36,895.00 B 2,36,896.00 C 2,36,893.00 D None of These
 International Institute of Certified Accountants
www.ii-ca.com
What is the Average Daily Expense of the company during the period 4/4/2013 to
Q61 15/5/2013
A 15,819.74 B 15,819.77 C 15,819.75 D None of These
What is the Quantity of Happy Tomato Sauce 250gm 1x8x4x2 returned to suppliers
Q62 during the period 12/4/2013 to 26/5/2013
A 17.00 B 15.00 C 13.00 D None of These

What is the Total Amount of cash received from suppliers by way of Purchase Return
Q63
A 1,215.74 B 1,215.73 C 1,215.75 D None of These
What is the Minimum Quantity of Stock of Lipton Brue Coffee 250gm 1x2x8 in
Q64 business
A 4,861.00 B 4,859.00 C 4,862.00 D None of These

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

Q65
A 41,312.00 B 41,312.01 C 41,311.99 D None of These

What was the Stock value of Lipton Brue Coffee 250gm 1x2x8 as on 21/4/2013
Q66
A 10,95,789.99 B 10,95,790.03 C 10,95,790.01 D None of These
What is the total gross amount of Cash received from Pinchin Johnson & Playfter Ltd in
Q67 May
A 50,000.00 B 60,000.00 C 20,000.00 D None of These
What is the total amount of cash withdrawn from banks during the period 8/4/2013 to
Q68 19/5/2013
A 50,80,000.00 B 50,50,000.00 C 50,90,000.00 D None of These
What is the lowest Rate at which Stapler Pin (Camel) 1x8x6 purchased during the
Q69 period 19/4/2013 to 30/5/2013
A 5.26 B 5.27 C 5.28 D None of These

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

Q70
A 39,14,170.00 B 39,14,160.00 C 39,14,180.00 D None of These
 International Institute of Certified Accountants
www.ii-ca.com
What is the total net Purchases (Less Returns) of Stationery Items during the period
Q71 9/4/2013 to 12/5/2013
A 2,29,670.01 B 2,29,670.04 C 2,29,670.02 D None of These
How much Cash is received (Gross) from Customers during the period 1/4/2013 to
Q72 31/5/2013
A 9,06,000.00 B 9,10,000.00 C 9,09,000.00 D None of These
What is the total Credit Purchase (Net) of Food Items during the period 1/4/2013 to
Q73 19/5/2013
A 38,68,501.52 B 38,68,501.51 C 38,68,501.53 D None of These
What is the total payment received from Hamilton Rose Hyper Market during the period
Q74 7/4/2013 to 29/5/2013
A 58,634.00 B 31,490.00 C 85,320.00 D None of These
What is the amount paid to suppliers through Bank of London A/c (Churchil Way
Q75 Branch) during the period 13/4/2013 to 21/5/2013
A 123,74,458.00 B 123,74,454.00 C 123,74,457.00 D None of These

What is the total amount Paid to Suppliers through Bank Accounts in April
Q76
A 235,11,696.38 B 235,11,696.39 C 235,11,696.40 D None of These

What is the total value of Land as on 2/5/2013

Q77
A 160,00,000.00 B 140,00,000.00 C 120,00,000.00 D None of These
What is the collection from customers through Bank Accounts during the period
Q78 6/4/2013 to 16/5/2013
A 29,25,537.00 B 29,25,538.00 C 29,25,534.00 D None of These
What is the total payment received from Debtors during the period 6/4/2013 to
Q79 18/5/2013
A 39,61,782.00 B 39,61,781.00 C 39,61,779.00 D None of These

What is the total expense incurred as upto 4/5/2013

Q80
A 6,24,366.00 B 6,24,363.00 C 6,24,365.00 D None of These
 International Institute of Certified Accountants
www.ii-ca.com
What is the Amount (Gross) of Refrigerator (Kelvinator) 1x1 purchased during the
Q81 period 16/4/2013 to 31/5/2013
A 21,81,150.89 B 21,81,150.93 C 21,81,150.92 D None of These
What is the total net sales (Less Returns) of Stationery Items during the period
Q82 20/4/2013 to 12/5/2013
A 35,269.00 B 35,271.00 C 35,268.00 D None of These

What is the total Expense Paid by cash during the period 11/4/2013 to 26/5/2013
Q83
A 3,01,039.00 B 3,01,036.00 C 3,01,038.00 D None of These

What is the total Gross Purchase of Stationery Items as on 24/5/2013

Q84
A 6,65,100.74 B 6,65,100.70 C 6,65,100.72 D None of These

What is balance receivable from Brinxton Hyper Mallas on 30/5/2013

Q85
A 2,92,074.00 B 2,92,078.00 C 2,92,077.00 D None of These

How much Cash is paid to Suppliers during the Period 12/4/2013 to 10/5/2013
Q86
A 3,67,000.00 B 3,71,000.00 C 3,70,000.00 D None of These

What was the Quantity of Stock of Stapler Pin (Camel) 1x8x6 as on 24/5/2013
Q87
A 17,251.00 B 17,252.00 C 17,253.00 D None of These
What is the total quantity (Net) of Happy Tomato Sauce 250gm 1x8x4x2 Sold during
Q88 the period 30/4/2013 to 20/5/2013
A 637.00 B 634.00 C 636.00 D None of These

What is the Profit or Loss as on 31/5/2013

Q89
A -6,65,299.62 B -6,65,299.65 C -6,65,299.64 D None of These

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

Q90
A 657,62,439.77 B 657,62,439.78 C 657,62,439.76 D None of These
 International Institute of Certified Accountants
www.ii-ca.com
What is the total amount of cash withdrawn from City Bank (Lombard Street Branch)
Q91 A/cin the month ofApril
A 7,00,000.00 B 3,00,000.00 C 6,00,000.00 D None of These

What is the total Net Credit Purchase (Less Returns) as on 21/5/2013

Q92
A 684,42,938.04 B 684,42,938.05 C 684,42,938.07 D None of These
What is the Quantity of Refrigerator (Kelvinator) 1x1 returned by customers during the
Q93 period 10/4/2013 to 12/5/2013
A 10.00 B 11.00 C 8.00 D None of These
What is the lowest Quantity of Stapler Pin (Camel) 1x8x6 sold during the period
Q94 18/4/2013 to 21/5/2013
A 140.00 B 138.00 C 136.00 D None of These

What is the total amount collected from customers through Bank Accounts in May
Q95
A 27,15,544.00 B 27,15,545.00 C 27,15,543.00 D None of These
What is the Total Net Sale of Stapler Pin (Camel) 1x8x6 during the period 6/4/2013 to
Q96 28/5/2013
A 29,619.00 B 29,620.00 C 29,621.00 D None of These

What is the total Cash payment made to Lincroft Electronics Ltd

Q97
A 6,00,000.00 B 4,00,000.00 C 7,00,000.00 D None of These
What is the total collection from customers through Bank of London A/c (Churchil
Q98 Way Branch) as on 13/5/2013
A 8,69,618.00 B 8,69,615.00 C 8,69,619.00 D None of These
What is the total Cash Out Flow (Including Cash Deposit in Bank) during the period
Q99 5/4/2013 to 24/5/2013
A 57,97,948.00 B 57,97,947.00 C 57,97,949.00 D None of These

What is the Profit or Loss as on 3/5/2013

Q100
A -3,82,011.30 B -3,82,011.31 C -3,82,011.33 D None of These