International Institute of Certified Accountants

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What is the total amount payable to Suppliers as on 24/4/2013

Q1
A 441,63,426.02 B 441,63,426.00 C 441,63,426.01 D None of These

What is the total Rent expense in the month of April

Q2
A 29,000.00 B 25,000.00 C 27,000.00 D None of These
What is the total quantity (Net) of Happy Tomato Sauce 250gm 1x8x4x2 Sold during
Q3 the period 27/4/2013 to 21/5/2013
A 631.00 B 633.00 C 630.00 D None of These

What is the total expense of Food & Refreshment as on 3/5/2013

Q4
A 800.00 B 700.00 C 500.00 D None of These
What is the total payment made to Sanford Electrics Ltd during the period 5/4/2013 to
Q5 26/5/2013
A 21,568.00 B 79,227.00 C 0.00 D None of These
What is the total amount of cash withdrawn from banks during the period 15/4/2013 to
Q6 31/5/2013
A 41,80,000.00 B 41,50,000.00 C 41,70,000.00 D None of These
How much Cash is received (Gross) from Customers during the period 4/4/2013 to
Q7 17/5/2013
A 6,86,000.00 B 6,90,000.00 C 6,89,000.00 D None of These
What is the total amount paid to suppliers through Bank of London A/c (Churchil Way
Q8 Branch) in May
A 81,89,050.42 B 81,89,050.40 C 81,89,050.39 D None of These
What is the total net Purchases (Less Returns) of Food Items during the period
Q9 20/4/2013 to 19/5/2013
A 6,04,369.37 B 6,04,369.40 C 6,04,369.38 D None of These
What is the highest Quantity of Punching Machine (Kores) 1x4x12 sold during the
Q10 period 15/4/2013 to 21/5/2013
A 796.00 B 795.00 C 792.00 D None of These
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what is the minimum cash balance held during the period 15/4/2013 to 22/5/2013
Q11
A 15,45,412.00 B 15,45,415.00 C 15,45,416.00 D None of These
What is the Maximum Amount of Stock of Punching Machine (Kores) 1x4x12 in
Q12 business
A 4,24,358.72 B 4,24,358.70 C 4,24,358.68 D None of These
What is the total Credit sale (Net) of Electronic Items during the period 19/4/2013 to
Q13 27/5/2013
A 23,14,340.00 B 23,14,337.00 C 23,14,341.00 D None of These

What is the total gross amount of Cash received from Adiison Lee Fancy Shop in May
Q14
A 30,000.00 B 50,000.00 C 20,000.00 D None of These
What is the total amount of Purchase return of Food Items during the period 17/4/2013
Q15 to 29/5/2013
A 4,169.06 B 4,169.07 C 4,169.09 D None of These
What is the Average Amount of Stock of Stapler Pin (Camel) 1x8x6 held during the
Q16 period 15/4/2013 to 26/5/2013
A 85,999.52 B 85,999.54 C 85,999.50 D None of These
What is the total Credit Purchase (Net) of Food Items during the period 8/4/2013 to
Q17 27/5/2013
A 7,12,387.21 B 7,12,387.20 C 7,12,387.22 D None of These

What is the total Purchase (Less Returns) as on 31/5/2013

Q18
A 725,06,074.09 B 725,06,074.13 C 725,06,074.11 D None of These

What was the Average Cash balance held during the period 14/4/2013 to 23/5/2013
Q19
A 24,54,807.63 B 24,54,807.61 C 24,54,807.62 D None of These

What is the Quick Ratio as on 6/5/2013

Q20
A 1.86 B 1.82 C 1.84 D None of These
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What is the highest Rate at which Stapler Pin (Camel) 1x8x6 purchased during the
Q21 period 7/4/2013 to 25/5/2013
A 5.81 B 5.83 C 5.85 D None of These
What number of ERRORS are found in JOURNAL ENTRIES posted from
Q22 TRANSACTIONS
A 4.00 B 2.00 C 6.00 D None of These

What is the total Expense Paid by cash during the period 3/4/2013 to 5/5/2013
Q23
A 2,96,093.00 B 2,96,095.00 C 2,96,097.00 D None of These
What is the highest Rate at which Lipton Brue Coffee 250gm 1x2x8 sold during the
Q24 period 2/4/2013 to 15/5/2013
A 230.00 B 233.00 C 231.00 D None of These

What is the total Cheques collected from Hamilton Rose Hyper Market in April
Q25
A 0.00 B 52,833.00 C 15,573.00 D None of These
What is the total payment received from Traford Super Market during the period
Q26 6/4/2013 to 18/5/2013
A 3,37,840.00 B 3,37,839.00 C 3,37,836.00 D None of These

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

Q27
A 6,24,385.00 B 6,24,382.00 C 6,24,386.00 D None of These
what was the highest amount of cash balance held during the period 17/4/2013 to
Q28 14/5/2013
A 63,21,719.50 B 63,21,719.52 C 63,21,719.48 D None of These
What is the Average Quantity of Stock of Happy Tomato Sauce 250gm 1x8x4x2 held
Q29 during the period 10/4/2013 to 25/5/2013
A 5,292.00 B 5,291.00 C 5,289.00 D None of These
What is the total Cash inflow (Including Cash Withdrawal) during the period 6/4/2013
Q30 to 23/5/2013
A 84,59,964.50 B 84,59,964.52 C 84,59,964.49 D None of These
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What is the total Cash payment made to Penmark Stationery Mall

Q31
A 79,000.00 B 80,000.00 C 77,000.00 D None of These

What is the total amount collected from customers through Bank Accounts in May
Q32
A 27,15,544.00 B 27,15,541.00 C 27,15,545.00 D None of These

What is the total Gross Purchase of Food Items as on 25/5/2013

Q33
A 41,34,938.86 B 41,34,938.90 C 41,34,938.88 D None of These
What is the Quantity of Happy Tomato Sauce 250gm 1x8x4x2 returned to suppliers
Q34 during the period 6/4/2013 to 26/5/2013
A 20.00 B 18.00 C 16.00 D None of These

What is the total amount Paid to Suppliers through Bank Accounts in April
Q35
A 235,11,696.42 B 235,11,696.39 C 235,11,696.40 D None of These
What is the amount paid to Suppliers through Bank Accounts during the period
Q36 9/4/2013 to 7/5/2013
A 235,11,696.38 B 235,11,696.39 C 235,11,696.41 D None of These

What is the total Cash sale (Net) of Food Items during the period 17/4/2013 to 6/5/2013
Q37
A 2,05,199.00 B 2,05,200.00 C 2,05,201.00 D None of These

What is the total amount payable to Creditors as on 30/4/2013

Q38
A 622,95,731.32 B 622,95,731.30 C 622,95,731.29 D None of These

What is the total expense incurred during the period 19/4/2013 to 29/5/2013
Q39
A 6,46,912.00 B 6,46,911.00 C 6,46,908.00 D None of These

What is the total value of Machinery as on 21/5/2013

Q40
A 75,00,000.00 B 76,00,000.00 C 77,00,000.00 D None of These
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What was the Total Bank balance as on 14/5/2013

Q41
A 990,84,442.20 B 990,84,442.22 C 990,84,442.19 D None of These

What is the Profit or Loss as on 16/5/2013

Q42
A -3,42,856.27 B -3,42,856.24 C -3,42,856.26 D None of These
What is the total value of fixed assets purchased during the period 17/4/2013 to
Q43 30/5/2013
A 76,78,900.00 B 76,79,000.00 C 76,78,600.00 D None of These
What is the total amount paid to Suppliers through Bank of London A/c (Churchil Way
Q44 Branch) as on 28/4/2013
A 81,85,403.62 B 81,85,403.59 C 81,85,403.60 D None of These
What is the collection from customers through City Bank (Lombard Street Branch) A/c
Q45 during the period 2/4/2013 to 11/5/2013
A 7,43,776.00 B 7,43,780.00 C 7,43,778.00 D None of These
What is the total payment received from Debtors during the period 13/4/2013 to
Q46 26/5/2013
A 44,55,142.00 B 44,55,141.00 C 44,55,139.00 D None of These
What is the lowest Quantity of Refrigerator (Kelvinator) 1x1 purchased during the
Q47 period 19/4/2013 to 26/5/2013
A 46.00 B 50.00 C 49.00 D None of These

What is the Total Amount of cash paid to customers by way of Sales Return
Q48
A 87,783.00 B 87,785.00 C 87,787.00 D None of These

What is the total collection from customers through Bank accounts as on 21/4/2013
Q49
A 10,38,000.00 B 10,35,000.00 C 10,39,000.00 D None of These
What is the total collection from customers through City Bank (Lombard Street Branch)
Q50 A/c as on 23/4/2013
A 3,00,000.00 B 7,00,000.00 C 6,00,000.00 D None of These
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What is the Minimum Amount of Stock of Gum (Fevicol) 1x10x12 held in the month of
Q51 April
A 26,279.08 B 26,279.12 C 26,279.09 D None of These

What is the total amount payable to Creditors other than suppliers as upto 30/4/2013
Q52
A 223,50,000.00 B 223,80,000.00 C 223,70,000.00 D None of These

What is the Profit or Loss as on 6/5/2013

Q53
A -3,22,439.43 B -3,22,439.40 C -3,22,439.44 D None of These

What is the total payment made to Creditors during the period 12/4/2013 to 21/5/2013
Q54
A 585,17,166.32 B 585,17,166.31 C 585,17,166.34 D None of These

What is the Debt Ratio as on 26/5/2013

Q55
A 0.31 B 0.33 C 0.29 D None of These

How much Cash is paid to Suppliers during the Period 15/4/2013 to 13/5/2013
Q56
A 3,69,000.00 B 3,71,000.00 C 3,68,000.00 D None of These
What is the Maximum Quantity of Stock of Happy Tomato Sauce 250gm 1x8x4x2 in
Q57 business
A 5,613.00 B 5,614.00 C 5,615.00 D None of These

What was the Rate of Stock balance of Stapler Pin (Camel) 1x8x6 as on 29/5/2013
Q58
A 5.64 B 5.65 C 5.63 D None of These
What is the highest Quantity of Punching Machine (Kores) 1x4x12 purchased during
Q59 the period 5/4/2013 to 17/5/2013
A 10,350.00 B 10,320.00 C 10,360.00 D None of These
What is the Amount (Gross) of Nido Milk Powder 500gm 1x4x2x6 purchased during
Q60 the period 15/4/2013 to 27/5/2013
A 3,23,324.15 B 3,23,324.18 C 3,23,324.17 D None of These
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What is the total amount of cash withdrawn from City Bank (Lombard Street Branch)
Q61 A/cin the month ofMay
A 90,000.00 B 70,000.00 C 50,000.00 D None of These
What is the Total Net Sale of Punching Machine (Kores) 1x4x12 during the period
Q62 11/4/2013 to 28/5/2013
A 95,600.00 B 95,598.00 C 95,602.00 D None of These
What Amount of Cash was utilised for payment of Expenses during the period
Q63 16/4/2013 to 7/5/2013
A 2,94,855.00 B 2,94,853.00 C 2,94,851.00 D None of These
What is the total amount of sales return of Food Items during the period 4/4/2013 to
Q64 9/5/2013
A 3,881.00 B 3,884.00 C 3,885.00 D None of These

What is the total Net Credit Purchase (Less Returns) as on 24/4/2013

Q65
A 639,24,718.83 B 639,24,718.80 C 639,24,718.81 D None of These
What is the total Cash Purchase (Net) of Stationery Items during the period 10/4/2013
Q66 to 1/5/2013
A 1,01,520.00 B 1,01,540.00 C 1,01,560.00 D None of These
What is the total amount of cash deposited in City Bank (Lombard Street Branch) A/c in
Q67 the month of May
A 5,00,000.00 B 4,00,000.00 C 1,00,000.00 D None of These

What is the Profit or Loss as on 11/4/2013

Q68
A 41,312.01 B 41,311.99 C 41,312.03 D None of These

What is balance payable to RK Motors Ltd A/cas on 15/5/2013

Q69
A 3,50,000.00 B 3,80,000.00 C 3,90,000.00 D None of These
What is the lowest Rate at which Television (Onida) 21" 1x1 purchased during the
Q70 period 6/4/2013 to 29/5/2013
A 8,400.00 B 8,300.00 C 8,500.00 D None of These
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What is the total Sale (Less Returns) as on 14/5/2013

Q71
A 61,09,051.00 B 61,09,052.00 C 61,09,048.00 D None of These

What is balance receivable from Brinxton Hyper Mallas on 23/5/2013

Q72
A 1,11,261.00 B 1,11,262.00 C 1,11,258.00 D None of These

What is balance payable to Penmark Stationery Mall as on 13/5/2013

Q73
A 43,972.84 B 43,972.82 C 43,972.81 D None of These

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

Q74
A 49,97,312.00 B 49,97,309.00 C 49,97,313.00 D None of These

What is the total amount receivable from Debtors as on 20/5/2013

Q75
A 18,53,237.00 B 18,53,236.00 C 18,53,234.00 D None of These
What is the total net sales (Less Returns) of Electronic Items during the period 1/4/2013
Q76 to 23/5/2013
A 68,10,095.00 B 68,10,097.00 C 68,10,098.00 D None of These
What is the total quantity (Net) of Gum (Fevicol) 1x10x12 Purchased during the period
Q77 21/4/2013 to 15/5/2013
A 3,237.00 B 3,234.00 C 3,238.00 D None of These

What is the total amount of cheque paid to Lincroft Electronics Ltd in May
Q78
A 260,00,000.00 B 280,00,000.00 C 240,00,000.00 D None of These
What is the amount paid to suppliers through Bank of London A/c (Churchil Way
Q79 Branch) during the period 10/4/2013 to 15/5/2013
A 123,74,454.00 B 123,74,458.00 C 123,74,457.00 D None of These

What is the Total Net Sale of Food Items during the period 6/4/2013 to 26/5/2013
Q80
A 11,86,620.00 B 11,86,630.00 C 11,86,640.00 D None of These
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What is the collection from customers through Bank Accounts during the period
Q81 16/4/2013 to 15/5/2013
A 22,50,987.00 B 22,50,983.00 C 22,50,985.00 D None of These

What was the Quantity of Stock of Nido Milk Powder 500gm 1x4x2x6 as on 14/5/2013
Q82
A 5,274.00 B 5,272.00 C 5,275.00 D None of These
What is the Minimum Quantity of Stock of Stapler Pin (Camel) 1x8x6 held in the month
Q83 of May
A 15,339.00 B 15,337.00 C 15,340.00 D None of These

What was the Average Bank balance held during the period 8/4/2013 to 15/5/2013
Q84
A 1248,06,886.53 B 1248,06,886.54 C 1248,06,886.52 D None of These

What was the Stock value of Television (Onida) 21" 1x1 as on 9/5/2013
Q85
A 115,66,150.68 B 115,66,150.67 C 115,66,150.69 D None of These
What is the lowest Rate at which Stapler Pin (Camel) 1x8x6 sold during the period
Q86 16/4/2013 to 19/5/2013
A 8.00 B 11.00 C 10.00 D None of These

What is the total amount paid to Suppliers through Bank accounts as on 29/4/2013
Q87
A 235,11,696.42 B 235,11,696.39 C 235,11,696.40 D None of These
What is the Gross COST OF SALE of Stapler Pin (Camel) 1x8x6sold during the period
Q88 9/4/2013 to 26/5/2013
A 18,496.09 B 18,496.13 C 18,496.11 D None of These
What is the total Cash Out Flow (Including Cash Deposit in Bank) during the period
Q89 15/4/2013 to 15/5/2013
A 53,00,229.00 B 53,00,231.00 C 53,00,232.00 D None of These

What is the total Net Credit Sale (Less Returns) as on 17/5/2013

Q90
A 52,44,097.00 B 52,44,100.00 C 52,44,099.00 D None of These
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What is the total Net Cash Purchase (Less Returns) as on 28/4/2013

Q91
A 3,06,990.00 B 3,06,960.00 C 3,07,000.00 D None of These
What is the Quantity of Happy Tomato Sauce 250gm 1x8x4x2 returned by customers
Q92 during the period 6/4/2013 to 23/5/2013
A 17.00 B 13.00 C 16.00 D None of These
What is the lowest Quantity of Happy Tomato Sauce 250gm 1x8x4x2 sold during the
Q93 period 16/4/2013 to 23/5/2013
A 86.00 B 90.00 C 89.00 D None of These

What is the value of Total Stock as on 8/4/2013

Q94
A 559,47,613.45 B 559,47,613.49 C 559,47,613.46 D None of These
What is the total amount of cash deposited in banks during the period 1/4/2013 to
Q95 22/5/2013
A 1500,50,000.00 B 1500,80,000.00 C 1500,90,000.00 D None of These

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

Q96
A 8,44,859.00 B 8,44,857.00 C 8,44,861.00 D None of These

What was the balance in Bank of London A/c (Churchil Way Branch) as on 20/5/2013
Q97
A 340,73,834.00 B 340,73,836.00 C 340,73,838.00 D None of These

What was the Cash Balance as on 16/5/2013

Q98
A 23,39,159.52 B 23,39,159.49 C 23,39,159.50 D None of These
What is the Average Daily Expense of the company during the period 11/4/2013 to
Q99 19/5/2013
A 17,100.22 B 17,100.23 C 17,100.25 D None of These
What is the total amount collected from customers through Bank of London A/c
Q100 (Churchil Way Branch) in May
A 8,00,247.00 B 8,00,244.00 C 8,00,246.00 D None of These