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The relationship between your bank and XYZ Ltd is: a) Debtor/Creditorb) Creditor/Debtorc) Bailor/Baileed) Bailee/Bailor Ans: - (a)9) The right of set- off is: a) Customer. Ans: - (d)1. 5) In a Garnishee Order, the banker on whom garnishee order served is: a) Judgement Debtor. Choose the wrong pair from the following. The information given in the pair is pertaining to banking companies(a) Demand Deposits - Compulsory deposits under excise rules(b) rebate on bills discounted - unexpired discount(c) Operating Expenses Schedule 1. Other Income - Profit on sale of investments less loss on sale of investments. The name of the accounts with the coverage of various items in building that account is given below. One of the items covered in on of the accounts is wrong.
Select this account(a) Closing balance of provisions held towards NPA - Opening Balance plus provisions made during the year less write off of bad debts/write back of excess provisions(b) Interest Earned - interest on advances plus income on investments plus interest on deposit with RBI plus income earned by way of dividends from subsidiaries plus discount on bills less unexpired discount(c) Reserves & surplus - Opening balance plus additions during the year less deductions during the year(d) Term deposits - from banks and from Others. Identify a pair which is mismatch from the following pairs in respect of Company Accounts(a) Miscellaneous Expenditure . Identify a pair which is mismatch from the following pairs in respect of Company Accounts(a) Discount on issue of shares . Companies are required to transfer certain percentage of their profit after tax to reserves, to declare dividend. The various rates of transfer based on the rates of dividend are given below in pair. Select the wrong pair.(a) Rate of dividend exceeds 1. Transfer to reserve @ Nil%(b) Rate of dividend exceeds 1.
Transfer to reserve @ 5%(c) Rate of dividend exceeds 1. Transfer to reserve @ 7.
Rate of dividend exceeds 2. Transfer to reserve @ 1. While preparing the final accounts of the company, the adjustments . One of the entries passed is wrong entry.
Select the wrong entry.(i) Depreciate plant ,WDV of which is Rs. Write off Rs. 5,0. Preliminary Expenses (iii) Half years debenture interest due (1.
Rs. 3,0. 0,0. 00) (iv) a claim of Rs. Interest by 1. 8,0.
AND Debit Profit and Loss Account by Rs. Credit Debenture Interest by Rs. Debit Wages by Rs. Credit Outstanding Liability for Workers compensation AND Debit Profit and Loss Account by Rs. Credit Wages by Rs. While preparing the final accounts of the company, the adjustments .
One of the entries passed is wrong entry. Select the wrong entry.(i) Provide dividend 5% of paid up share capital (Share capital of Rs. Rs. 1. 0 each fully paid) (ii) Insurance for unexpired period is Rs. A provision of Rs.
Rs. 5. 00. 0 is to be made for doubtful debts(a) Debit Dividend by Rs. Credit Bank by Rs. Prepaid Insurance by Rs. Insurance by Rs. 2. Debit Profit & Loss Account by Rs.
Credit Provision for Tax by Rs. Debit Profit & Loss by Rs. Ms Excel 201 For Dummies 2010 Pdf Download there. Credit Provision for doubtful debts by Rs.
In respect of asset side of the balance sheet one of the items is presented in a proper order, rests are disorderly. Select the orderly presented item from the following.(a) Investments, Fixed Assets, Current Assets & Loan Advances, Profit & Loss Account(Dr.
One of the statements in respect of Profit & Loss Adjustment account is incorrect, rest are correct. Mark the incorrect sentence.(a) The account is credited with closing balance of profit and loss account of last year(b) The account is credited with current year. The two portion of each pair relating to partnership accounts has got some relationship.
However one of the pairs is a mismatch and has no relationship.
Free CEMAP Exam Papers. I am providing the examination question paper of Certificate in Mortgage Advice and Practice for your reference. An investment trust company is one which(a) an advisory service(b) invests in other companies(c) is owned by an insurance company(d) invests in overseas stock only. For the rest of the questions you can download the word file provided.