You are reviewing sales to discover cutoff problems. If the client’s policy is to record sales when title to the merchandise passes to the buyer, then the books and records would contain errors if the December 31 entries were for sales recorded:

You are reviewing sales to discover cutoff problems. If the client’s policy is to record sales when title to the merchandise passes to the buyer, then the books and records would contain errors if the December 31 entries were for sales recorded:

a. before the merchandise was shipped.
b. at the time the merchandise was shipped.
c. several days subsequent to shipment.
d. at a time after the point at which title passed.

The understatement of sales and accounts receivable is best uncovered by:

The understatement of sales and accounts receivable is best uncovered by:

        a. confirming receivables.
b. reviewing the aged trial balance.
c. test of transactions for shipments made but not recorded.
d. reconciling the accounts receivable general ledger account with the schedule of accounts                               receivable.

If the auditor decides not to confirm accounts receivable, the auditor should:

If the auditor decides not to confirm accounts receivable, the auditor should:

        a. always use alternative procedures to audit the accounts receivable.
b. do no more audit work.
c. document the reasons for such a decision in the audit files.
d. follow b and c, but not a.

Confirmation of accounts receivable balances normally provides evidence concerning the:

Confirmation of accounts receivable balances normally provides evidence concerning the:

        a. valuation of the balances.
b. rights of the balances.
c. existence of the balances.
d. completeness of the balances.

How might the auditor determine whether a client has limited rights to accounts receivable?

How might the auditor determine whether a client has limited rights to accounts receivable?

        a. Review minutes from board of directors meetings.
b. Inquiries of the client.
c. Review bank confirmations.
d. Any of the above may be used for this purpose.

An auditor should perform alternative procedures to substantiate the existence of accounts receivable when:

An auditor should perform alternative procedures to substantiate the existence of accounts receivable when:

a. no reply to a positive confirmation request is received.
b. no reply to a negative confirmation request is received.
c. collectibility of the receivables is in doubt.
d. pledging of the receivables is probable.

The positive (as opposed to the negative) form of receivables confirmation is preferred when:

The positive (as opposed to the negative) form of receivables confirmation is preferred when:

        a. internal control surrounding accounts receivable is considered to be effective.
b. there is reason to believe that a substantial number of accounts may be in dispute.
c. a large number of small balances are involved.
d. there is reason to believe a significant portion of the requests will be made.

Which of the following most likely would be detected by a review of a client’s sales cutoff?

Which of the following most likely would be detected by a review of a client’s sales cutoff?

        a. Excessive sales discounts.
b. Unrecorded sales for the year.
c. Unauthorized goods returned for credit.
d. Lapping of year-end accounts receivable.

What are the possible disadvantages of evaluating the allowance for doubtful accounts by reviewing individual non-current balances?

What are the possible disadvantages of evaluating the allowance for doubtful accounts by reviewing individual non-current balances?

a. Current accounts receivable may be ignored.
b. It is difficult to compare results of the current and prior years if such an unstructured approach is                   used.
c. Both a and b.
d. None of the above.

For which of the following accounts is cutoff least important?

For which of the following accounts is cutoff least important?

        a. Sales
b. Sales returns and allowances
c. Cash collections
d. Cutoff is equally important for each of the above.

Generally accepted accounting principles require that sales returns and allowances be matched with related sales:

Generally accepted accounting principles require that sales returns and allowances be matched with related sales:

a. if practical.
b. if required by industry practice.
c. if the amounts are material.
d. any of the above.

When positive confirmations are used, auditing standards require follow-up procedures for confirmations not returned by the customer. In such a situation, which of the following would not be classified as an alternative procedure?

When positive confirmations are used, auditing standards require follow-up procedures for confirmations not returned by the customer. In such a situation, which of the following would not be classified as an alternative procedure?

a. Send a second confirmation request.
b. Examine subsequent cash receipts to determine if the receivable has been paid.
c. Examine shipping documents to verify that the merchandise was shipped.
d. Examine customer’s purchase order and the duplicate sales invoice to determine that the                               merchandise was ordered.

Which of the following procedures do most auditors perform when auditing the allowance for doubtful accounts?

Which of the following procedures do most auditors perform when auditing the allowance for doubtful accounts?

a. Examine credit files for select customers.
b. Inquire of the client’s credit manager.
c. Review the client’s correspondence files related to select customers.
d. Auditors generally perform all of the above procedures.

The advantage of using the negative form of confirmations is that:

The advantage of using the negative form of confirmations is that:

        a. larger sample sizes can be used without increasing the costs above what would have been                 required for positive confirmations.
b. customer’s silence proves that the balance is correct.
c. follow-up procedures are scheduled automatically.
d. it is appropriate in all circumstances.

A positive confirmation is more reliable evidence than a negative confirmation because:

A positive confirmation is more reliable evidence than a negative confirmation because:

        a. fewer confirmations can be sent out.
b. the auditor has a document which can be used in court.
c. the debtor’s lack of response indicates agreement with the stated balance.
d. follow-up procedures can be performed if a response is not received from the debtor.

The most important aspect of evaluating the client’s method of obtaining a reliable cutoff is to:

The most important aspect of evaluating the client’s method of obtaining a reliable cutoff is to:

        a. perform extensive detailed testing of cutoff.
b. evaluate the client’s control procedures around cutoff.
c. confirm a sample of transactions near period end with customers.
d. perform any of the above.

Cutoff misstatements can occur for:

Cutoff misstatements can occur for:

        a. sales.
b. sales returns and allowances.
c. cash collections.
d. any of the above.

When do most companies record sales returns and allowances?

When do most companies record sales returns and allowances?

        a. During the month in which the sale occurs.
b. During the accounting period in which the return occurs.
c. Whenever the customer contacts the company regarding the credit.
d. Any of the above is correct.

Which of the following audit procedures would not likely detect a client’s decision to pledge or factor accounts receivable?

Which of the following audit procedures would not likely detect a client’s decision to pledge or factor accounts receivable?

a. A review of the minutes of the board of directors’ meetings.
b. Discussions with the client.
c. Confirmation of receivables.
d. Examination of correspondence files.

A customer mails and records a check to a client for payment of an unpaid account on December 30. The client receives and records the amount on January 2. The records of the two organizations will be different on December 31.

A customer mails and records a check to a client for payment of an unpaid account on December 30. The client receives and records the amount on January 2. The records of the two organizations will be different on December 31. 

a. This is a cutoff misstatement.
b. This is a timing difference.
c. Both a and b.
d. Neither a nor b.

If the client’s internal control for recording sales returns and allowances is evaluated as ineffective:

If the client’s internal control for recording sales returns and allowances is evaluated as ineffective:

a. a larger sample is needed to verify cutoff.
b. sampling is not appropriate.
c. all sales returns must be traced to supporting documentation.
d. all sales returns must be confirmed with the customer.

An auditor discovers that the client records sales returns and allowances in the accounting period in which they occur, under the assumption of approximately equal offsetting errors at the beginning and end of each period.

An auditor discovers that the client records sales returns and allowances in the accounting period in which they occur, under the assumption of approximately equal offsetting errors at the beginning and end of each period.

a. This is acceptable.
b. This is not acceptable.
c. This is acceptable as long as the amounts are not significant.
d. This is not acceptable as long as the amounts are not significant.

Most tests of accounts receivable are based on what schedule, file, or listing?

Most tests of accounts receivable are based on what schedule, file, or listing?

        a. Sales master file.
b. Aged accounts receivable trial balance.
c. Accounts receivable master file.
d. None of the above.

If accounts receivable accounts with credit balances are significant, they should be:

If accounts receivable accounts with credit balances are significant, they should be:

        a. written off.
b. moved to the debit side.
c. reclassified as accounts payable.
d. corrected by making adjusting entries.

Because of its central role in auditing of accounts receivable, the ______________ is one of the first items tested.

Because of its central role in auditing of accounts receivable, the ______________ is one of the first items tested.

a. accounts receivable master file
b. customer file
c. aged trial balance
d. sales register

When should auditors not perform alternative procedures in testing the accounts receivable balance?

When should auditors not perform alternative procedures in testing the accounts receivable balance?

a. When customers do not return confirmation requests.
b. When confirmations are deemed to be ineffective as an audit procedure.
c. When confirmations are too costly to use.
d. Alternative procedures should never be used.

The most important test of details of balances to determine the existence of recorded accounts receivable is:

The most important test of details of balances to determine the existence of recorded accounts receivable is:

a. tracing details of sales invoices to shipping documents.
b. tracing the credits in accounts receivable to bank deposits.
c. tracing sales returns entries to credit memos issued and receiving room reports.
d. the confirmation of customers’ balances.

Most tests of accounts receivable and the allowance for uncollected accounts are based on the:

Most tests of accounts receivable and the allowance for uncollected accounts are based on the:

        a. general ledger balance of each account.
b. results of analytical procedures.
c. results of confirmations.
d. aged trial balance.

The most important test of details of balances for accounts receivable is:

The most important test of details of balances for accounts receivable is:

        a. confirmations.
b. recalculation of the aged receivables and uncollectible accounts.
c. tracing credit memos for returned merchandise to receiving room reports.
d. tracing from shipping documents to journals to the accounts receivable ledger.

Tests of details of balances are directed to:

Tests of details of balances are directed to:

        a. balance sheet accounts for all cycles.
b. income statement accounts for all cycles.
c. balance sheet accounts for some cycles and income statement accounts for other cycles.
d. all general ledger accounts for all cycles.

The extent of the testing of detail tie-in of an aged trial balance depends on all but which of the following?

The extent of the testing of detail tie-in of an aged trial balance depends on all but which of the following?

a. The number of accounts involved.
b. The degree to which the master file has been tested as a part of tests of controls tests of                             transactions.
c. The extent to which the schedule has been verified by an independent person before it is given                   to the auditor.
d. The extent of testing depends on each of the above.

The most important test of details of accounts receivable is the:

The most important test of details of accounts receivable is the:

        a. detail tie-in of the records.
b. analysis of the allowance for doubtful accounts.
c. confirmation of accounts receivable.
d. combination of the above.

Analytical procedures are substantive tests and, if the results of the analytical procedures are favorable, the auditor will:

Analytical procedures are substantive tests and, if the results of the analytical procedures are favorable, the auditor will:

a. reduce the extent of tests of details of balances.
b. reduce the extent of tests of controls.
c. reduce the tests of transactions.
d. reduce all of the other tests.

likely to be performed first when doing tests of details for accounts receivable?

Which of the following is likely to be performed first when doing tests of details for accounts receivable?

a. Recorded accounts receivable exist.
b. Accounts receivable in the aged trial balance agree with related master file amounts, and the total                   is correctly added and agrees with the general ledger.
c. Accounts receivable are owned.
d. Existing accounts receivable are included.

For cash receipts, the occurrence transaction-related audit objective affects the ______ balance-related audit objective.

For cash receipts, the occurrence transaction-related audit objective affects the ______ balance-related audit objective.

a. existence
b. completeness
c. rights
d. detail tie-in

For sales, the occurrence transaction-related audit objective affects the ______ balance-related audit objective.

For sales, the occurrence transaction-related audit objective affects the ______ balance-related audit objective.

a. existence
b. completeness
c. rights
d. detail tie-in

A type of positive confirmation known as a blank confirmation:

A type of positive confirmation known as a blank confirmation:

a. requests the recipient to fill in the amount of the balance.
b. is considered less reliable than the regular positive confirmation.
c. generates as high a response rate as the regular positive confirmation form.
d. has all of the attributes of a, b, and c above.

Communication addressed to the debtor requesting him or her to confirm whether the balance as stated on the communication is correct or incorrect is a:

Communication addressed to the debtor requesting him or her to confirm whether the balance as stated on the communication is correct or incorrect is a:

a. representation letter.
b. negative confirmation.
c. bank confirmation.
d. positive confirmation.

Generally accepted accounting principles require that material sales returns and allowances be:

Generally accepted accounting principles require that material sales returns and allowances be:

a. recorded in the period when the merchandise is returned.
b. recorded in the period when the credit memo is issued.
c. matched with related sales.
d. recorded as a debit to the sales account.

Cutoff misstatements occur:

Cutoff misstatements occur:

        a. either by error or fraud.
b. by error only.
c. by fraud only.
d. randomly without causes related to errors or fraud.

Cut-off misstatements occur when:

Cutoff misstatements occur when:

a. the auditor mistakenly asks the bank for the end-of-year bank statement instead of the statement                   which would include the two succeeding weeks.
b. subsequent period transactions are recorded in the current period.
c. current period transactions are recorded in the subsequent period.
d. both b and c above, but not a.

Auditors are often concerned with three aspects of internal controls related to the sales and collection cycle. Which of the following is not one of those controls?

Auditors are often concerned with three aspects of internal controls related to the sales and collection cycle.  Which of the following is not one of those controls?

a. Controls that detect or prevent embezzlements.
b. Controls over cutoff.
c. Controls over acquisitions.
d. Controls related to the allowance for doubtful accounts.

Testing the information on the aged trial balance for detail tie-in is a necessary audit procedure, which would normally include:

Testing the information on the aged trial balance for detail tie-in is a necessary audit procedure, which would normally include:

a. test footing the total column and the columns depicting the aging.
b. comparing the total of the trial balance with the general ledger accounts receivable account.
c. none of the above.
d. all of the above.

A listing of the balances in the accounts receivable master file at the balance sheet date, by total balance outstanding and by the amount of time the component parts have been outstanding, is the:

A listing of the balances in the accounts receivable master file at the balance sheet date, by total balance outstanding and by the amount of time the component parts have been outstanding, is the:

a. customer list.
b. aged trial balance.
c. accounts receivable ledger.
d. schedule of accounts receivable.

types of receivables would not deserve the special attention of the auditor

Which of the following types of receivables would not deserve the special attention of the auditor?

a. Accounts receivables with credit balances.
b. Accounts that have been outstanding for a long time.
c. Receivables from affiliated companies.
d. Each of the above would receive special attention.

For most audits, inherent risk for accounts receivable is moderate or low except for which balance-related audit objectives?

For most audits, inherent risk for accounts receivable is moderate or low except for which balance-related audit objectives? 

a. Timing and realizable value.
b. Completeness and existence.
c. Existence and accuracy.
d. Realizable value and cutoff.

Tests of which balance-related audit objective are normally performed first in an audit of the sales and collection?

Tests of which balance-related audit objective are normally performed first in an audit of the sales and collection?

a. Accuracy
b. Completeness
c. Rights
d. Detail tie-in

balance-related audit objective evaluated in the audit of accounts receivable

Which of the following is not a balance-related audit objective evaluated in the audit of accounts receivable?
a. Accuracy
b. Completeness
c. Rights
d. Each of the above is a balance-related audit objective

appropriate evidence to be obtained from tests of details must be decided on a(n)

The appropriate evidence to be obtained from tests of details must be decided on a(n):

a. efficiency basis.
b. effectiveness basis.
c. audit objectives basis.
d. none of the above.

The two primary classes of transactions in the sales and collection cycle are:

The two primary classes of transactions in the sales and collection cycle are:

a. sales and sales discounts.
b. sales and cash receipts.
c. sales and sales returns.
d. sales and accounts receivable.

balance-related audit objective evaluated in the audit of accounts receivable

Which of the following is not a balance-related audit objective evaluated in the audit of accounts receivable?
a. Timing
b. Realizable value
c. Completeness
d. Accuracy

Choose the best definition for the following phrase: combining like terms.

Choose the best definition for the following phrase: combining like terms.

 A letter that holds the place for some unknown value in mathematics.

 A process where you must look for terms that have identical variable parts and then combine their coefficients.

 A process where if two things are equal, one can be put in the place of the other and nothing will change.

 Terms that have identical variable parts.

Evaluate the following expression using the values given. Find 3x - y - 3z if x = -2, y = 1, and z = -2.

Evaluate the following expression using the values given.

Find 3x - y - 3z if x = -2, y = 1, and z = -2.

 -13

 -1

 1

 13

Simplify the following expression. 2x - 2y + 5z - 2x - y + 3z

Simplify the following expression.
2x - 2y + 5z - 2x - y + 3z

 x - 3y + 8z

 2x - 2y + 8z

 3y + 8z

 -3y + 8z

Natalie made a mistake in the following problem.

Natalie made a mistake in the following problem. What line was the mistake made in? Show your work and give the correct answer.

Line 1 6(4) ÷ 2 − 1 + 5
Line 2 6(4) ÷ 1 + 5
Line 3 24 ÷ 1 + 5
Line 4 24 + 5
Line 5 29

Evaluate 15 − 4 + (7 − 5)2

Evaluate 15 − 4 + (7 − 5)2

 15

 13

 21

 23

Evaluate 9 − 3 • 2 + 4

Evaluate 9 − 3 • 2 + 4

 6

 7

 15

 16

Evaluate 62 ÷ (3 + 9)

Evaluate 62 ÷ (3 + 9)

 3

 4

 12

 21

Evaluate 48 + 24 ÷ 8 – 22

Evaluate 48 + 24 ÷ 8 – 22

 47

 51

 55

 64

When drawing a firearm, you must take care to...

When drawing a firearm, you must take care to...

[ ] A: Avoid offending other citizens.
[ ] B: Ensure the circumstances are appropriate.
[ ] C: Be fast.
[X ] D: Ensure any actions you take whilst armed are in the interest of preserving American lives.

Safe concealed carry of a firearm is...

 Safe concealed carry of a firearm is...

[ ] A: Carrying the firearm in the back of your waistband.
[ ] B: Carrying the firearm in your sock.
[ ] C: Carrying the firearm in your pocket.

• [X ] D: Carrying the firearm within a suitable and appropriately concealed holster.

A safe location to store a firearm is...

A safe location to store a firearm is...

• [X ] A: A locked container concealed from immediate view.

[ ] B: Underneath a bed.
[ ] C: Underneath a car seat.
[ ] D: In a locked nightstand drawer.

Your finger should be off the trigger until...

Your finger should be off the trigger until...

[ ] A: You holster the firearm.
[ ] B: You are going to fire.
[ ] C: You activate the safety device.

• [ X] D: You deactivate the safety device.

You should not point a firearm at something unless...

You should not point a firearm at something unless...

• [ X] A: You are confident/certain the safety device is engaged.

[ ] B: You are inside your own home.
[ ] C: You are prepared to destroy it.
[ ] D: You are the sole owner of the object.

Combination of 2 snehas____

Combination of 2 snehas____
a) Yamaka b)Maha snaha c)Acha sneha d)Sneha dravya 

ritashould be used at the end of ___rithu

ritashould be used at the end of ___rithu
a) Sisira b)Sarad c)Vasant d)Varsha 

Administer ghrita with salt for the treatment of

Administer ghrita with salt for the treatment of
a) Vata b)Pitta c)kapha d)all the above

Udarda is ____

Udarda is ____
a) Abdominal distension b) Fluid in chest c)Visha d)eycthyma 

The essence of all the dhathus is known as

The essence of all the dhathus is known as
a) Para b)Apara c)both a and b d)Sudha kapha 

Total number of combination of tastes will be

Total number of combination of tastes will be
a) 53 b) 63 c) 57 d) 67 

Tri hima includes

Tri hima includes
a) Chandana, raktha chandana, daru haridra b)Haridra, daru haridra, chandana c)Musta, parpat, kamala d)none 

Haritaki ___nama shreshtam

Haritaki ___nama shreshtam
a)Anulomana b)Rasayana c)Pathya d)Vatanulomana

Sarva rasabyaso ___ karanam

Sarva rasabyaso ___ karanam
a)Dourbalya b)Bala c)Ayusha d) Dhatu

Anu taila tatho nasya tatho___daranam

Anu taila tatho nasya tatho___daranam
a)Kavala b)Gandusha c)Tamboola d)both a and b 

The ___row of teeth should be brushed first

The ___row of teeth should be brushed first
a) Lower b) Upper c) both at a time d) vertically 

Brahma muhoortha uttishttastvastha rakshartham

Brahma muhoortha uttishttastvastha rakshartham
a) Prana b)swasa c)ayusha d)Rakta

Adhyayana nisidha kala___

Adhyayana nisidha kala___
a)Bukampa b)Rahu darshana c)Akala d)all the above

Purana is the function of___ dathu

Purana is the function of___ dathu
A) Raktha b)Mamsa c)Meda d)Majja

Anuvasana matra should be___of the quantity of

Anuvasana matra should be___of the quantity of
a) 3/4 b)1/2 c)1/4 d)none 

Achha pana kala___days from mrudu koshta person?

Achha pana kala___days from mrudu koshta person?
a) 3 b) 4 c) 5 d) 6 

Prakopa of Vata, pitta, kapha occurs in ___ ritus respectively

Prakopa of Vata, pitta, kapha occurs in ___ ritus respectively
a)Sarad, hemanta varsha b)Hemant, varsha, sarad c)Varsha, sarad, hemant d)Sarad, hemant, grishma

Vidagdhajeerna is due to

Vidagdhajeerna is due to
a) Vata b)Pitta c)Kapha d)Tridosha 

Types of Nidra

Types of Nidra
a) 1 b)5 c)7 d)11 

Worst among phala varga is

Worst among phala varga is
a)Naranga b)Lakucha c)Panasa d)Draksha

Best among matsya varga is

Best among matsya varga is
a)Chilichima b)Kurmma c)Raji d)Rohitha 

___ comes under visishta mamsa varga

___ comes under visishta mamsa varga
a) Go b)Kukkuda c)Mushika d)Kapotha 

Worst among Shuka dhanya is

Worst among Shuka dhanya is
a)Kulatha b)yavaka c)Kalaya d)all the above 

Worst among Shali dhanyais

Worst among Shali dhanyais
a)Masha b)Kulatha c)Yava d)Kalaaya

Best among Brihi dhanya is

Best among Brihi dhanya is
a)Shastika Sali b)Yava c)Mudga d)Godhuma 

Best among Shuka danya

Best among Shuka danya
a)Mudga b)Shashtikka Sali c)Kulatha d)Raktha Sali 

Sukta (wine) is prepared by

Sukta (wine) is prepared by
a)Ikshu b)Roots and Tubers c)Patras and Pallava d)Draksha 

Phanitha is a product of

Phanitha is a product of
a)Ikshu b)Madhu c)Dadhi d)Ghrita 

Kilata is a preparation made by heating

Kilata is a preparation made by heating
a) Takra b)Dadhi c)both a and b d)Sura 

The contents of this type of file can be viewed in an editor such as Notepad.

The contents of this type of file can be viewed in an editor such as Notepad.
a. text file
b. binary file
c. English file
d. human-readable file

A.

This removes an item at a specific index in a list.

This removes an item at a specific index in a list.
a. The remove method
b. The delete method
c. The del statement
d. The kill method

A.

This list method adds an item to the end of an existing list.

This list method adds an item to the end of an existing list.
a. add
b. add_to
c. increase
d. append

D.

>>> a = ['Mary', 'had', 'a', 'little', 'lamb']
>>> for i in range(len(a)):
...     print i, a[i]

a[4] would be
a. a
b. little
c. Mary
d. none of the above

D.

This string method returns a copy of the string with all leading whitespace characters removed.

This string method returns a copy of the string with all leading whitespace characters removed.
a. lstrip
b. rstrip
c. remove
d. strip_leading

A.

This function returns the length of a string.

This function returns the length of a string.
a. length
b. size
c. len
d. lengthof

C.

This is the last index in a string.

This is the last index in a string.
a. 1
b. 99
c. 0
d. The size of the string minus one

D.

This is the first index in a string.

This is the first index in a string.
a. -1
b. 1
c. 0
d. The size of the string minus one

C.

The H.C.F. of two numbers is 23 and the other two factors of their L.C.M. are 13 and 14. The larger of the two numbers is

The H.C.F. of two numbers is 23 and the other two factors of their L.C.M. are 13 and 14. The larger of the two numbers is
a) 276
b) 299
c) 322
d) 345

A bag contains 2 red, 3 green and 2 blue balls. Two balls are drawn at random. What is the probability that none of the balls drawn is blue ?

A bag contains 2 red, 3 green and 2 blue balls. Two balls are drawn at random. What is the probability that none of the balls drawn is blue ?
a) 10/21
b) 11/21
c) 2/7
d) 5/7

Three times the first of three consecutive odd integers is 3 more than twice the third. The third integer is

Three times the first of three consecutive odd integers is 3 more than twice the third. The third integer is
a) 9
b) 13
c) 11
d) 15

A man standing at a point P is watching the top of a tower, which makes an angle of elevation of 30° with the man's eye. The man walks some distance towards the tower to watch its top and the angle of the elevation becomes 60°. What is the distance between the base of the tower and the point P ?

A man standing at a point P is watching the top of a tower, which makes an angle of elevation of 30° with the man's eye. The man walks some distance towards the tower to watch its top and the angle of the elevation becomes 60°. What is the distance between the base of the tower and the point P ?
a) units
b) 8 units
c) 12 units
d) Data inadequate

The sum of ages of 5 children born at the intervals of 3 years each is 50 years. What is the age of the youngest child ?

The sum of ages of 5 children born at the intervals of 3 years each is 50 years. What is the age of the youngest child ?
a) 4 years
b) 8 years
c) 10 years
d) None of these

Mr. Thomas invested an amount of Rs. 13,900 divided in two different schemes A and B at the simple interest rate of 14% p.a. and 11% p.a. respectively. If the total amount of simple interest earned in 2 years be Rs. 3,508, what was the amount invested in Scheme B ?

Mr. Thomas invested an amount of Rs. 13,900 divided in two different schemes A and B at the simple interest rate of 14% p.a. and 11% p.a. respectively. If the total amount of simple interest earned in 2 years be Rs. 3,508, what was the amount invested in Scheme B ?
a) Rs. 6,400
b) Rs. 6,500
c) Rs. 7,200
d) Rs. 7,500

An aeroplane covers a certain distance at a speed of 240 kmph in 5 hours. To cover the same distance in hours, it must travel at a speed of

An aeroplane covers a certain distance at a speed of 240 kmph in 5 hours. To cover the same distance in hours, it must travel at a speed of
a) 300 kmph
b) 360 kmph
c) 600 kmph
d) 720 kmph

A train 125 m long passes a man, running at 5 km/hr in the same direction in which the train is going, in 10 seconds ? The speed of the train is

A train 125 m long passes a man, running at 5 km/hr in the same direction in which the train is going, in 10 seconds ? The speed of the train is
a) 45 km/hr
b) 50 km/hr
c) 54 km/hr
d) 55 km/hr

'Malt', a stage of grains during beer formation refers to the

'Malt', a stage of grains during beer formation refers to the
a) Germinated wet grain
b) Dry grain
c) Mashed grain
d) Powered grain

What should come in place of both x in the equation ?

What should come in place of both x in the equation ?
a) 12
b) 14
c) 144
d) 196

The 'Red Data Book' containing information on all wild plants and animals in danger of extinction has been published by which one of the following ?

The 'Red Data Book' containing information on all wild plants and animals in danger of extinction has been published by which one of the following ?
a) International Union for Conservation of Nature and Natural Resources
b) World Wildlife Fund
c) World Conservation Union
d) United Nations Environment Programme

What is the maximum number of points in space that can be equidistant from each other?

 What is the maximum number of points in space that can be equidistant from each other?
a) 3
b) 4
c) 5
d) 6

Two students appeared at an examination. One of them secured 9 marks more than the other and his marks was 56% of the sum of their marks. The marks obtained by them are

Two students appeared at an examination. One of them secured 9 marks more than the other and his marks was 56% of the sum of their marks. The marks obtained by them are
a) 39, 30
b) 41, 32
c) 42, 33
d) 43, 34

The power to appoint members of the Union Public Service Commission rests with the

The power to appoint members of the Union Public Service Commission rests with the
a) President
b) Prime Minister
c) Parliament
d) Ministers for Home Affairs

What is the probability that the product of two consecutive non-negative integers will be a Number ending with 0.

What is the probability that the product of two consecutive non-negative integers will be a Number ending with 0.
a) 0.2
b) 0.25
c) 0.3
d) 0.4

Light emitted by the sun reaches the earth in

Light emitted by the sun reaches the earth in
a) 1 second
b) 10 seconds
c) 13 seconds
d) None of these

A can lay railway track between two given stations in 16 days and B can do the same job in 12 days. With help of C, they did the job in 4 days only. Then, C alone can do the job in

A can lay railway track between two given stations in 16 days and B can do the same job in 12 days. With help of C, they did the job in 4 days only. Then, C alone can do the job in
a) 9 ? days
b) 9 ? days
c) 9 ? days
d) 10 days

In how many different ways can the letters of the word ‘LEADING' be arranged in such a way that the vowels always come together ?

In how many different ways can the letters of the word ‘LEADING' be arranged in such a way that the vowels always come together ?
a) 360
b) 480
c) 720
d) 5040

The cost price of 20 articles is the same as the selling price of x articles. If the profit is 25%, then the value of x is

The cost price of 20 articles is the same as the selling price of x articles. If the profit is 25%, then the value of x is
a) 15
b) 16
c) 18
d) 25

An error 2% in excess is made while measuring the side of a square. The percentage of error in the calculated area of the square is

An error 2% in excess is made while measuring the side of a square. The percentage of error in the calculated area of the square is
a) 2%
b) 2.02%
c) 4%
d) 4.04%

The difference between simple and compound interests compounded annually on a certain sum of money for 2 years at 4% per annum is Re. 1. The sum (in Rs.) is

The difference between simple and compound interests compounded annually on a certain sum of money for 2 years at 4% per annum is Re. 1. The sum (in Rs.) is
a) 625
b) 630
c) 635
d) 640

Which is used as a magnifying glass ?

Which is used as a magnifying glass ?
a) Plane mirror
b) Concave mirror
c) Converging lens
d) Diverging lens

The banker's discount on Rs. 1,600 at 15% per annum is the same as true discount on Rs. 1,680 for the same time and at the same rate. The time is

The banker's discount on Rs. 1,600 at 15% per annum is the same as true discount on Rs. 1,680 for the same time and at the same rate. The time is
a) 3 months
b) 4 months
c) 6 months
d) 8 months

A, B and C jointly thought of engaging themselves in a business venture. It was agreed that A would invest Rs. 6,500 for 6 months, B, Rs. 8,400 for 5 months and C, Rs. 10,000 for 3 months. A wants to be the working member for which, he was to receive 5% of the profits. The profit earned was Rs. 7,400. Calculate the share of B in the profit.

 A, B and C jointly thought of engaging themselves in a business venture. It was agreed that A would invest Rs. 6,500 for 6 months, B, Rs. 8,400 for 5 months and C, Rs. 10,000 for 3 months. A wants to be the working member for which, he was to receive 5% of the profits. The profit earned was Rs. 7,400. Calculate the share of B in the profit.
a) Rs. 1,900
b) Rs. 2,660
c) Rs. 2,800
d) Rs. 2,840

112 * 544 = ?

a) 67000
b) 70000
c) 76500
d) 77200