Professional Documents
Culture Documents
1. The Break-even Point of a company is that level of sales income which will equal the sum of its fixed
cost.
a) True b) False
2. Given Sales in first and second year is Rs 80,000 and Rs 90,000 respectively. Also, profit is Rs 10,000
and Rs 14,000 respectively. What is the break-even point in rupees?
(a) Rs 10,000 (b) Rs 24,000 (c) Rs 55,000 (d) None of the above
3. Given Break even sales is 40,000 Profit earned is Rs 2,000 and fixed cost is Rs 8,000. Determine actual
sales.
(a) Rs 50,000 (b) Rs 20,000 (c) Rs 32,000 (d) None of the above
4.What will be the sales amount required to earn a profit of Rs 4,00,000, if fixed cost is Rs 80,000, direct
material is Rs 5 per unit, direct labor Rs 2 per unit, direct overhead 100% of direct labor and selling price
is Rs 12 per unit.
(a) Rs 19, 20,000 (b) Rs 3, 20,000 (c) Rs 12, 90,000 (d) None of the above
5 .If the beginning balance in the Raw Materials Inventory account for the month was Rs.
25,000, the ending balance of Rs. 22,000 and material used during the month was Rs.
130,000, what is the amount of materials purchased during the month?
(a) Rs. 177,000 (b) Rs. 130,000 (c) Rs. 127,000 (d) Rs. 133,000
6. The Blending Department began the period with 20,000 units. During the period the
department received another 80,000 units from the prior department and at the end of the
period 30,000 units remained which were 40% complete. How much are equivalent units in
The Blending Department’s work in process inventory at the end of the period?
(a) 12,000 (b) 28,000 (c) 40,000 (d) 52,000
7. The rate of return you earn on an investment before adjusting for inflation is called the
____________ rate?
(a) Risk discount (b) Risk premium (c) Par risk (d) Risk free rate of return
9. A project costs RS 18,000.The estimated annual cash inflows during its 3 year life are Rs
8,000, Rs 7,000 and Rs 6,000 respectively. What will be the pay-back period?
10. What is the present value of a Rs1,000 ordinary annuity that earns 8% annually for an
infinite number of periods?
(a) Annuity, Ordinary annuity, Annuity due (b) Annuity, Annuity due, Ordinary annuity
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(c) Perpetuity, Ordinary annuity, Annuity due (d) none
12. According to Taylor’s Differential plan, the worker is paid according to his?
(a) Degree of efficiency (b) Degree of understanding (c) Degree of flexibility (d) Degree of loyalty
13. Given that for a job standard time is 8 hours, actual time taken is 6 hours and the time
rate is Rs.2 per hour. What is the total wages, under Halsey Premium Plan?
14. Which of the following items would be subtracted from net income when using the
indirect method of calculating cash flows provided by operating activities?
(a) Depreciation expense (b) Repayment of bonds payable (c) A gain on the sale of land (d) A loss on the
sale of equipment
16. Which one of the following could not be classified as revenue expense?
(a) Purchase of a fixed asset, by check (b) Goods purchase for resale by cash (c) Paid rent (d) Wages paid
by cash
17. Which of the following account(s) will be affected, while rectifying the error of carriage
charges, paid for a new plant purchased mistakenly debited to carriage account?
(a) Plant account (b) Carriage account (c) Both plant account and carriage account (d) Trading account
18. When a cheque is returned by the bank showing some technical reason is known as?
(a) Honor of the cheque (b) Balance of account (c) Dishonor of the cheque (d) None of these
19. Which of the following would be considered a cash-flow item from a "financing" activity?
(a) A cash outflow to the government for taxes (b) A cash outflow to repurchase the firm's own common
stock (c) A cash outflow to lenders as interest (d) A cash outflow to purchase bonds issued by another
company
20. Which of the following would not be considered a cash flow from “operating” activities?
(a) Payments for the inventory (b) Interest received on loans (c) Tax payments (d) Payment of debt
principle
21. The statement of cash flows does not include cash inflows and outflows for which of the
following activities?
(a) Financing activities (b) Investing activities (c) Operating activities (d) Revenue activities
22. Which financial statement presents a summary of the Assets, Liabilities, and Owners'
Equity of a firm?
(a) General ledger (b) Work sheet (c) Balance sheet (d) Cash flow statement
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23. Criterion for IRR (Internal Rate of Return)?
(a) Accept IRR > Cost of capital (b) Accept IRR < Cost of capital (c) Accept IRR = Cost of capital (d)
none of the above
24. In a manufacturing firm, the standard quantity of material was set at 10 kg and standard price was
fixed at Rs. 2 per kg. The actual quantity consumed was 12 kg and the actual price paid was Rs 1.90 per
kg. Determine material usage variance.
(a) Rs 4 favorable (b) Rs 4 unfavorable (c) Rs 2.80 unfavorable (d) Rs 1.20 favorable
25. XYZ factory working for 50 hours per week employs hundred workers on a job work. The standard
output is 200 units per gang hour and standard rate is Rs 1 per hour. During a week in June, five
employees were paid @ Rs 1.20 per hour and ten employees were paid @ 80 paise per hour. Rests of the
employees were paid @ standard hour rate. The actual number of units produced was 10,200. Determine
labour cost variance.
(a) Rs 100 favorable (b) Rs 150 unfavorable (c) Rs 150 favorable (d) Rs 100 unfavorable
26. A company manufacturers a plastic tray. Its standard cost for the direct materials included in one tray
is 2 pounds of material at the standard cost of Rs3 per poun(d) The company produced 100 trays and used
210 pounds of material. The material's actual cost was Rs3.10 per poun(d) The direct materials usage or
quantity variance is
(a) Rs 21 (b) RS 30 (c) Rs 31 (d) RS 51
A company developed the following per-unit standards for its product: 5 kilograms of direct materials at
Rs3 per kilogram. Last month, 1,000 kilograms of direct materials were purchased for Rs2,900. Also last
month, 700 kilograms of direct materials were used to produce 135 units.
27. What was the direct materials price variance for last month?
(a) Rs12,100 favorable (b) Rs100 favourable (c) Rs12,100 unfavourable (d) Rs100 unfavourable
28. What was the direct materials quantity variance for last month?
(a) Rs75 unfavourable (b) Rs75 favourable (c) Rs900 unfavourable (d) Rs900 favourable
29. The per-unit standards for direct labour are 3 direct labour hours at Rs15 per hour. If in producing 700
units, the actual direct labour cost was Rs31,175 for 2,150 direct labour hours worked, the total direct
labour variance is
(a) Rs50 unfavourable. (b) Rs325 favorable. (c) Rs50 favorable. (d) Rs325 unfavourable.
30. The standard rate of pay is Rs15 per direct labour hour. If the actual direct labour payroll was
Rs58,800 for 4,000 direct labour hours worked, the direct labour price (rate) variance is
(a) Rs1,200 unfavourable. (b) Rs1,200 favourable. (c) Rs1,500 unfavourable. (d) Rs1,500 favourable.
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32. A company uses 3,150 kilograms of materials and exceeds the standard by 150 kilograms. The
quantity variance is Rs900 unfavourable. What is the standard price?
(a) Rs 2.00 (b) Rs 3.50 (c) Rs 4.00 (d) Rs 6.00
33. A company purchases 130,000 kilograms of materials. The materials price variance is Rs26,000
favourable. What is the difference between the standard and actual price paid for the materials?
(a) Rs 5.00 (b) Rs 0.20 (c) Rs 5.50 (d) Rs 0.25
34. A standard which represents an efficient level of performance that is attainable under expected
operating conditions is called an
(a) ideal standard (b) loose standard (c) tight standard (d) normal standard
The MABINI CANDY FACTORY has the following budgeted factory overhead costs:
Budgeted fixed monthly factory overhead
costs
P85,000
Variable factory overhead P4.00 per direct labor hour
For the month of January, the standard direct labor hours allowed were 25,000. An
analysis of the factory overhead shows that in January, the factory had an unfavorable
budget (controllable) variance of P3,500 and a favorable volume variance of P1,200.
The factory uses a two-way analysis of factory overhead variances.
24. The actual factory overhead incurred in January was
(A) P103,500 (C) P186,200
(B) P181,500 (D) P188,500
25. The applied factory overhead in January was
(A) P103,500 (C) P186,200
(B) P183,800 (D) P188,500
35. Annual requirement is 7800 units; consumption per week is 150 units. Unit price Rs 5, order cost Rs
10 per order. Carrying cost Rs 1 per unit and lead time is 3 week, The Economic order quantity would be.
Select correct option:
(a) 395 units (b) 300 units (c) 250 units (d) 150 units
36. An organization sold units 4000 and have closing finished goods 3500 units and opening finished
goods units were 1000.The quantity of unit produced would be:
Select correct option:
(a) 7500 units (b) 6500 units (c) 4500 units (d) 8500 units
The MABINI CANDY FACTORY has the following budgeted factory overhead costs:
Budgeted fixed monthly factory overhead
costs
P85,000
Variable factory overhead P4.00 per direct labor hour
For the month of January, the standard direct labor hours allowed were 25,000. An
analysis of the factory overhead shows that in January, the factory had an unfavorable
budget (controllable) variance of P3,500 and a favorable volume variance of P1,200.
The factory uses a two-way analysis of factory overhead variances.
24. The actual factory overhead incurred in January was
(A) P103,500 (C) P186,200
(B) P181,500 (D) P188,500
25. The applied factory overhead in January was
(A) P103,500 (C) P186,200
(B) P183,800 (D) P188,500
37. If, Sales = Rs. 600,000 Markup = 20% of cost What would be the value of Gross profit?
Select correct option:
(a) Rs. 200,000 (b) Rs. 100,000 (c) Rs. 580,000 (d) Rs. 740,000
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38. Basic objectives of cost accounting is__________.
(a) tax compliance. (b) financial audit. (c) cost ascertainment. (d) profit analysis.
The MABINI CANDY FACTORY has the following budgeted factory overhead costs:
Budgeted fixed monthly factory overhead
costs
P85,000
Variable factory overhead P4.00 per direct labor hour
For the month of January, the standard direct labor hours allowed were 25,000. An
analysis of the factory overhead shows that in January, the factory had an unfavorable
budget (controllable) variance of P3,500 and a favorable volume variance of P1,200.
The factory uses a two-way analysis of factory overhead variances.
24. The actual factory overhead incurred in January was
(A) P103,500 (C) P186,200
(B) P181,500 (D) P188,500
25. The applied factory overhead in January was
(A) P103,500 (C) P186,200
(B) P183,800 (D) P188,500
39. Reserves & Surplus are which form of financing?
a) Security Financing b) Internal Financing c) Loans Financing d) International Financing
The MABINI CANDY FACTORY has the following budgeted factory overhead costs:
Budgeted fixed monthly factory overhead
costs
P85,000
Variable factory overhead P4.00 per direct labor hour
For the month of January, the standard direct labor hours allowed were 25,000. An
analysis of the factory overhead shows that in January, the factory had an unfavorable
budget (controllable) variance of P3,500 and a favorable volume variance of P1,200.
The factory uses a two-way analysis of factory overhead variances.
24. The actual factory overhead incurred in January was
(A) P103,500 (C) P186,200
(B) P181,500 (D) P188,500
25. The applied factory overhead in January was
(A) P103,500 (C) P186,200
(B) P183,800 (D) P188,500
40. Current ratio is 2:5.Current liability is Rs.30000.The Net working capital is
a) Rs.18,000 b) Rs.45,000 c) Rs.(-) 45,000 d) Rs.(-)18000
41. Current ratio is 4:1.Net Working Capital is Rs.30,000.Find the amount of current Assets.
a) Rs.10,000 b) Rs.40,000 c) Rs.24,000 d) Rs.6,000
42. Debt Equity Ratio is 3:1,the amount of total assets Rs.20 lac, current ratio is 1.5:1
and owned funds Rs.3 la(c)What is the amount of current asset?
(a) Rs.5 lac (b) Rs.3 lac (c) Rs.12 lac (d) none of the above.
43. If the weighting of equity in total capital is 1/3, that of debt is 2/3, the return on equity is 15% that of
debt is 10% and the corporate tax rate is 32%, what is the Weighted Average Cost of Capital (WACC)?
a) 10.533% b) 7.533% c) 9.533% d) 11.350%
44. The credit policy of Spurling Products is "1.5/10, net 35." At present 30% of the customers take the
discount, 62% pay within the net period, and the rest pay within 45 days of invoice. What would
receivables be if all customers took the cash discount?
a) Lower than the present level. b) No change from the present level. c) Higher than the present level. d)
Unable to determine without more information.
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45. Ninety-percent of X company's total sales of Rs 600,000 is on credit. If its year-end receivables
turnover is 5, the average collection period (based on a 365-day year) and the year-end receivables are,
respectively:
a) 365 days and Rs108,000. b) 73 days and Rs120,000. c) 73 days and Rs108,000. d) 81 days and
Rs108,000.
46. Kanji Company had sales last year of Rs. 265 million, including cash sales of Rs. 25 million. If its
average collection period was 36 days, its ending accounts receivable balance is closest to . (Assume a
365-day year.)
a) Rs. 26.1 million b) Rs. 23.7 million c) Rs. 7.4 million d) Rs. 18.7 million
47. ) The measure-able value of an alternative use of resources is referred to as:
(a) An opportunity cost (b) An imputed cost (c) A different cost (d) A sunk cost (e) None of these
48. ) If under applied FOH is closed to cost of goods sold, the journal entry is:
(a) DR Cost of goods sold ….. CR FOH control (b) DR FOH control ….. CR Cost of goods sold (c) DR
FOH control ……..……….. CR Profit % loss account (d) None of these
49. A Company’s liquid assets are Rs5,00,000 and its current liabilities are Rs3,00,000. Thereafter, it
paid 1,00,000 to its trade payables. Quick ratio will be:
(a) 1.33 : 1 (b) 2.5 : 1 (c) 1.67 : 1 (d) 2 : 1
50. On the basis of following data, the liquid ratio of a company will be : Current Ratio 5 : 3; Current
Liabilities Rs75,000 and Inventory Rs25,000
(a) 1 : 1 (b) 2:1.8 (c) 3 : 2 (d) 4 : 3
51. A Company ’ s Current Ratio is 2.5 : 1 and Liquid Ratio is 1.6 : 1. If its Current Assets are
Rs7,50,000, what will be the value of Inventory?
(a) Rs4,50,000 (b) Rs4,80,000 (c) Rs2,70,000 (d) Rs1,80,000
52. Opening Inventory Rs50,000; Closing Inventory Rs40,000 and cost of revenue from operations
Rs7,20,000. What will be Inventory Turnover Ratio?
(a) 18 Times (b) 16 Times (c) 14.4 Times (d) 8 Times
53. Total revenue from operations Rs27,00,000; Credit revenue from operations Rs18,00,000; Opening
Debtors Rs3,20,000; Closing Debtors Rs4,00,000; Provision for Doubtful Debts Rs60,000. Trade
Receivables Turnover Ratio will be :
(a) 7.5 times (b) 9 times (c) 6 times (d) 5 times
54. A firm makes credit revenue from operations of Rs2,40,000 during the year. If the trade receivables
turnover ratio is 8 times, calculate closing debtors, if the closing debtors are more by Rs6,000 than the
opening debtors :
(a) Rs33,000 (b) Rs36,000 (c) Rs24,000 (d) Rs27,000
55. Total Purchases Rs4,50,000; Cash Purchases Rs1,50,000; Creditors Rs50,000; Bills Payable
Rs10,000. Trade Payables Turnover Ratio will be :
(a) 7.5 times (b) 6 times (c) 9 times (d) 5 times
56. Who is considered the founder of modern Macroeconomics?
(a) Adam Smith (b) John Keynes (c) Friedrich Hayek (d) Milton Friedman
57. When analyzing the impact of a variable on the economic system, the other things
(a) must be kept constant (b) must also be analyzed (c) must not be taken into consideration (d) none of
these
58. Which from the following economic resources cannot be converted into commodity?
(a) Land (b) Labour (c) Capital (d) All of these can be converted into commodity
59. Which from the following are the results of imperfect competition in the markets?
(a) Monopolies (b) Externalities (c) Public goods (d) All of the above
60. In a perfect competition, maximum profit occurs where marginal revenue equals
(a) price (b) cost (c) marginal cost (d) marginal profit
61. A narrow arm of the Atlantic ocean that separates United Kingdom from France is called
(a) English Channel (b) Dover Strait (c) Luzon Strait
62. US presidential elections are held after _____ years.
(a) 3 (b) 4 (c) 5
63. We live on the planet Earth. According to the scientists, the Earth was formed about _____ years ago.
(a) 4.6 million (b) 5.6 million (c) 4.6 billion (d) 5.6 billion
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64. Which country is building “Mars Science City” to develop technology to colonize Mars?
(a) China (b) Qatar (c) UAE (d) United States
65. The headquarter of NATO is located in
(a) New York (b) Paris (c) Geneva (d) Brussels
66. The deepest part of the Earth is
(a) Dead Sea (b) Mariana Trench (c) South Africa (d) South Pole
67. Which country is called the “Land of thousand Lakes”?
(a) Indonesia (b) Finland (c) Iceland (d) Scotland
68. MICR stands for?
(a) Magic In Character Redo (b) Magnetic Ink Character Recorder (c) Magnetic Ink Character Reader
(d) None Of These
69. CPU consists of the following parts:
(a) Control unit and ALU (b) CU and Main memory (c) Main memory and ALU (d) Operating system
and Main memory
70. The dots that compose the image of a digital photograph are called __________.
(a) Points (b) Resolution Points (c) Digital Points (d) Pixels
71. _________ is a collection of system programs that controls and co-ordinates the overall operations of
a computer system.
(a) System software (b) Operating system (c) Utility program (d) Device driver
72. Parents were very surprised _______ his result.
(a) on (b) from (c) at (d) about
73.He is indifferent _______ his words.
(a) at (b) on (c) of (d) to
74. There is no possibility of _______ coming late. (a) them (b) they (c) theirs (d) their
75. He is fond _______ drawing.
(a) to (b) of (c) in (d) on
76. I am looking for admission __________ in a Private or Government University.
(a) both (b) until (c) either (d) neither
77. Change the narration. Sana said, “I have already written a letter to my family.”
(a) Sana said that she has already written a letter to her family.
(b) Sana said that she has already been written a letter to her family.
(c) Sana said that she had already written a letter to her family.
(d) Sana said that she had already been written a letter to her family.
78. Synonym of “escarpment” is:
(a) Warning (b) Cliff (c) Campsite (d) Tomb
79. That which is no longer in use?
(a) Obsolete (b) Obscure (c) inviolable (d) extempore
80. Passive Voice of “The boy did not break the glass”:
(a) The glass was not broken by the boy. (b) The glass has not been broken by the boy.
(c) The glass is not broken by the boy. (d) The glass had not been broken by the boy.
81. The synonym of “FIASCO” is ?
(a) care (b) love (c) hate (d) careless
82. “Icing on the cake” means :
(a) An ugly but essential addition or enhancement (b) An ugly & inessential removal or diminution (c) Be
very expensive (d) An attractive but inessential addition or enhancement
83. He opened a current account ___ the bank last week.
(a) in (b) at (c) on (d) into
84. The agenda for the meeting is __________ the notice
(a) forwarded in (b) subscribed to (c) enclosed with (d) delivered as
85. Many people reported ___________a noise in the night.
(a) to hear (b) having heard (c) to have heard (d) been hearing
86. What is the best eatable thing mentioned in the Holy Quran?
(a) Dabino (b) Honey (c) Meat (d) Milk
87. Which prophet of Allah is called Abu Al-Bashar?
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(a) Hazrat Nooh (AS) (b) Hazrat Ibrahim (AS) (c) Hazrat Adam (AS) (d) Hazrat Ayub (AS)
88. How many times the trumpet will be blown by Hazrat Israfil?
(a) One (b) Two (c) Three (d) Four
89. Ghusal k kitne faraiz hain?
(a) 3 (b) 4 (c) 5 (d) 6
90. Which Surah is revealed in respect of Ahl al-Bayt?
(a) Baqarah (b) Luqman (c) Dahr (d) Nisa
91. Sheikh Saadi (RA) was a famous poet of ____________ language.
(a) Arabic (b) Persian (c) Sanskrit (d) Both A & B
92. Which battle’s participants were bestowed with the highest rewards by Allah (SWT)?
(a) Tabook (b) Khyber (c) Badr (d) Hunain
93. Name the place which is called the Sacred Monument in the Holy Quran_________?
(a) Mina (b) Arafat (c) Muzdalfa (d) Hateem
94. Which Surah of the Holy Quran deals with the laws of marriage?
(a) Dalaq(b) Mujadala (c) Nisa(d) Mumtahina
95. Which letter has mostly used after alif ( )الفin the Holy Quran?
(a) Baa (b) Seen (c) Noon (d) Taa
96. The highest civil award of Pakistan is?
(a) Nishan-e-Imtiaz (b) Nishan-e-Sadarat (c) Nishan-e-Hyder. (d) Nishan-e-Pakistan
97. Who was the first PM of Pakistan hanged to death?
(a) Liaquat Ali Khan (b) Choudary Muhammad Ali (c) Zulfikar Ali Bhutto (d) None of these
98. Working boundary is the border between Pakistan and?
(a) India (b) Afghanistan (c) Iran (d) Indian-occupied Kashmir
99. The Noor Mahal is located in?
(a) Bahawalpur (b) Multan (c) Khairpur (d) Sukker
100. The kabul river merges into?
(a) Indus River (b) Jhelum River (c) Kaghan River (d) Kuram River
101. _____ is the father of Modern Marketing.
(a) Peter Drucker (b) Philip Kotler (c) Lester Wunderman (d) Abraham Maslow
104. Marketing is the activity, set of ___________ & processes for creating, communicating, delivering
& exchanging offerings that have value for customers, clients, partners & society.
(a) Institutions (b) Organizations (c) Companies (d) Enterprises
(b) Marketing is a societal process by which individuals & groups obtain what they need & want
through creating offering & freely exchanging products & services of value with others.
(c) Marketing is the activity, set of institutions & processes for creating, communicating, delivering
& exchanging offerings that have value for customers, clients, partners & society at large.
107. __________ is the major objective of any marketing activity in the world because marketing
completes with the real sale of goods and services bought or acquired by the seller or when intermediary
has been affected.
(a) Marketing (b) Selling (c) Assembling (d) Transportation
108. A firm has decided to localize its products and services to meet local market demands. Which one of
the following approaches is a good approach for this segmentation?
(a) Geographic (b) Demographic (c) Psychographics (d) Behavioural
109. The term supply chain management was first coined by ______.
(a) Frankel & Paulraj (b) Peter Drucker (c) Keith Oliver (d) Philip Kotler
115. If 6 men take 9 days to complete a work, how many men can complete the work in 3 days?? (a) 2
men (b) 12 men (c) 9 men (d) 18 men
116. A, B and C together earn Rs.150 per day while A and C together earn Rs.94 and B and C together
earn Rs.76. The daily earning of C is:__________??
(a) 10 Rs, (b) 15 Rs, (c) 20 Rs. (d) 25 Rs.
117. P and Q can complete a work in 15 days and 10 days respectively. They started the work together
and then Q left after 2 days. P alone completed the remaining work. The work was finished
in__________days.?
(a) 12 (b) 15 (c) 22 (d) 20
118. Today is khadija’s birthday. After one year, she will become two times as she was ten years ago.
current age of Khadija?? (a) 19 (b) 20 (c) 21 (d) 22
119. 8 children and 12 men complete a certain piece of work in 9 days. If each child takes twice the time
taken by a man to finish the work, in how many days will 12 men finish the same work ??
(a) 6 days (b) 8 days (c) 10 days (d) 12 days
120. Assume that 20 cows and 40 goats can be kept for 10 days for Rs.460. If the cost of keeping 5 goats
is the same as the cost of keeping 1 cow, what will be the cost for keeping 50 cows and 30 goats for 12
days??
(a) Rs.1104 (b) Rs.1000 (c) Rs.934 (d) Rs.1210
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Correct Answers
2 4 6
1 a 1 d 1 b 1 a 81 c 101 b
2 4 6
2 c 2 c 2 c 2 b 82 d 102 c
2 4 6
3 a 3 a 3 c 3 a 83 b 103 c
2 4 6
4 a 4 b 4 a 4 c 84 c 104 a
2 4 6
5 c 5 c 5 c 5 d 85 c 105 a
2 4 6
6 a 6 b 6 b 6 b 86 b 106 d
2 4 6
7 a 7 b 7 a 7 b 87 c 107 b
2 4 6
8 b 8 a 8 a 8 c 88 b 108 a
2 4 6
9 b 9 b 9 d 9 a 89 a 109 c
1 3 5 7
0 a 0 b 0 d 0 d 90 c 110 a
1 3 5 7
1 a 1 b 1 c 1 b 91 b 111 d
1 3 5 7
2 a 2 d 2 b 2 c 92 c 112 b
1 3 5 7
3 c 3 b 3 d 3 d 93 c 113 b
1 3 5 7
4 c 4 d 4 a 4 d 94 c 114 b
1 3 5 7
5 d 5 a 5 d 5 b 95 c 115 d
1 3 5 7
6 a 6 b 6 b 6 c 96 d 116 c
1 3 5 7
7 c 7 b 7 a 7 c 97 c 117 a
1 3 5 7
8 c 8 c 8 b 8 b 98 d 118 c
1 3 5 7
9 b 9 b 9 d 9 a 99 a 119 d
2 4 6 8
0 d 0 d 0 a 0 a 100 a 120 a
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SM Gillani, ACMA, APFA