SchoolofDistanceEducation

UNIVERSITYOFCALICUT
SCHOOLOFDISTANCEEDUCATION

B Com
(2011AdmissionOnwards) IIISemester CoreCourse

CORPORATE ACCOUNTING

QUESTIONBANK
isanartificialpersoncreatedbylaw A. Firm B.Soletrader C.Company D.Noneofthese Theliabilityofshareholdersofacompanyis.. A. Limited B.Unlimited C.Uncertain D.Noneofthese Acompanyismanagedbyits. A. Partners B.Auditor C.BoardofDirectors D.Debentureholder .companyIsacompanycreatedbyaspecialActinParliament A. Government B.Registered C.Chartered D.Statutory AcompanyregisteredwithRegistrarofCompaniesunderIndianCompaniesActiscalled as.. A. Government B.Registered C.Chartered D.Statutory Thecompanyinwhichtheliabilityofmembersisliabletopaytheagreedamountatthe timeofwindingupiscalledas.. A. UnlimitedCompany B.Companylimitedbyshares C.Companylimitedbyguarantee D.LiquidatingCompany
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CorporateAccounting

SchoolofDistanceEducation 7. Acompanyinwhichthetransferabilityofshareisrestrictediscalledas.. A.GovernmentCompany B.PrivateCompany C.PublicCompany D.ForeignCompany 8. .isthefirststageintheformationofapubliccompany A.Promotion B.Incorporation C.CapitalSubscription D.Commencement 9. Authorisedcapitaliscalledas A.Reservecapital B.NominalCapital C.CapitalReserve D.Subscribedcapital 10. ..isthatportionofcapitalwhichiscalleduponlyonwindingupofthecompany. A.AuthorisedCapital B.Issuedcapital C.Subscribedcapital D.Reservecapital 11. Incaseof..preferenceshares,thearrearsofdividendarecarriedforwardandpaid outoftheprofitsofthesubsequentyears. A.Participating B.Convertible C.Cumulative D.Redeemable 12. ..sharesarerepayableaftertheexpiryofthefixedperiodorattheoptionofthe company. A.Participating B.Convertible C.Cumulative D.Redeemable 13. Abundleoffullypaidsharesiscalled.. A.Stock B.SweatEquity C.Warrant D.Noneofthese 14. IPOstandsfor A.InitialPrivateOffer B.InternationalPublicOffer C.InitialPublicOffer D.InternationalPrivateOffer 15. In...thecompanyofferstheinvestorsanopportunitytobidcollectively. A.PrivatePlacement B.Offerforsale C.Bookbuilding D.IPO 16. AsperthecompaniesAct,theinterestoncallsinadvanceis.. A.10% B.6% C.5% D.7% 17. TherateofinterestonCallsinarrearsasperCompaniesActis A.10% B.6% C.5% D.7%
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SchoolofDistanceEducation 18. Thesharesofacompanycanbeissuedat.. A.Par B.Premium C.Discount D.Allofthese 19. Shareapplicationaccountisa.. A.RealAccount B.NominalAccount C.ImpersonalAccount. D.PersonalAccount 20. Therateofdiscountonsharescannotexceed. A.10% B.5% C.6% D.7% 21. Anewlyestablishedcompanycannotissuesharesat A.Par B.Premium C.Discount D.Allofthese 22. ..oftotalissuedamountofcapitaliscalledminimumsubscription. A.75% B.90% C.95% D.80% 23. Therateofdiscountshouldnotexceed.Ofnominalvaleofshares. A.10% B.5% C.6% D.7% 24. Theminimumapplicationmoneytobepaidbyanapplicantmustnotbelessthan.asper CompaniesAct. A.10% B.5% C.15% D.20% 25. Theexcesspricereceivedontheparvalueofsharesshouldbecreditedto. A.CallsinadvanceA/c B.ReserveCapitalA/c C.SecurityPremiumA/c D.Noneofthese 26. Underwritingcommissionisclassifiedas.. A.CapitalLoss B.CapitaExpenditure C.Revenueexpenditure D.Deferredrevenueexpenditure 27. Compulsorycancellationofsharesbythecompany\yduetononpaymentofallotmentor callmoneyiscalled. A.SurrenderofShares B.Buybackofshares C.Forfeitureofshares D.Allofthese 28. Theprofitonreissueofforfeitedsharesistransferredto A.Generalreserve B.CapitalRedemptionreserve C.Capitalreserve D.InvestmentAllowancereserve
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SchoolofDistanceEducation 29. Preferenceshareholdersare A.Debtorsofthecompany B.Creditorsofthecompany C.Ownersofthecompany D.Noneofthese 30. Thesharesfirstlyofferedtotheexistingshareholdersarecalledas. A.Rightshares B.Bonusshares C.Ordinaryshares D.Noneofthese 31. Thesecuritypremiumaccountisshowninthebalancesheetunderthehead. A.Sharecapital B.Reserves&SurplusC.Securedloans D.Currentliabilities 32. ..shouldbedeductedfromthesharecapitaltodeterminethepaidupcapital. A.Securitypremium B.Callsinadvance C.Callsinarrears D.Discountonissue 33. Thesharecapitalaccountisdebitedwithwhileforfeitingshares A.Callsinarrears B.Paidupcapital C.Calledcapital D.Issuedcapital 34. OnanequityshareofRs.20,thecompanyhascalledupRs.16butRs.14hasbeenreceived bythecompany,thesharecapitalaccountshouldbecreditedby A.Rs.20 B.Rs.16 C.Rs.14 D.Rs.6 35. Balanceofforfeitedshareis. A.RevenueReserve B.CapitalReserve C.SecretReserve D.SecurityPremium 36. Whensharesareissuedatapricehigherthantheirfacevalue,itiscalledissueat.. A.Par B.Premium C.Discount D.Noneofthese 37. Thesharesofacompanyonlycanbeforfeitedaftergivingadaysnotice A.21 B.14 C.7 D.30 38. Theforfeitedsharescanbereissuedat A.Par B.Premium C.Discount D.Allofthese 39. Discountonreissueofforfeitedsharesshouldnotexceed. A.Amountforfeited B.Facevalue C.Issuedprice D.Marketprice 40. Preferencesharescannotberedeemedat.. A.Par B.Premium C.Discount D.Allofthese
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SchoolofDistanceEducation 41. Preferencesharescanberedeemedby. A.Freshissueofshares B.Profit C.Partlyoutoffreshissueandpartlyoutofprofit. D.Allofthese 42. preferencesharescanberedeemed A.Fullypaid B.Partlypaid C.BothAandB D.Noneofthese 43. Profitavailablefordividenddistributioniscalled. A.Capitalprofit B.Divisibleprofit C.CapitalReserve D.Noneofthese 44. Whichofthefollowingisanexampleforcapitalprofit? A.CapitalReserves B.Securitypremium C.Forfeitedshares D.Allofthese. 45. Whichofthefollowingisanexamplefordivisibleprofit? A.GeneralReserve B.Securitypremium C.Forfeitedshares D.Allofthese. 46. Incaseofredemptionoutfprofit,anamountequaltofacevalueofsharessoredeemed shouldbetransferredto A.Securitypremium B.CapitalRedemptionReserve C.DividendEqualizationReserve D.Noneofthese 47. CapitalRedemptionReserveAccountcanbeutilizedfor A.Writingoffpastlosses B.Issuingpartlypaidbonusshares C.Writingoffcapitallosses D.Issuingfullypaidbonusshares 48. Theallotmentofsharesincaseofoversubscriptioniscalled.. A.Prorataallotment B.PrivatePlacement C.Offerforsale D.Noneofthese 49. Securitypremiumaccountcanbeutilizedfor. A.Issuingfullypaidbonusshares B.Writeoffpreliminaryexpenses C.Writeoffunderwritingcommission D.Allofthese 50. ..isthatportionofissuedcapitalwhichisappliedforbythepublic. A.Issuedcapital B.Subscribedcapital C.NominalCapital D.Paidupcapital
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SchoolofDistanceEducation 51. isaninstrumentofacknowledgmentofdebt. A.Equityshare B.PreferenceShare C.Debenture D.Allofthese 52. Debenturerepresents.Ofacompany A.Borrowedcapital B.Ownedcapital C.Hybridcapital D.Noneofthese 53. Debentureholderswillget.. C.Profit D.Allofthese A.Dividend B.Interest 54. Debentureholdersarethe.ofacompany A.Debtors B.Owners C.Creditors D.Borrowers 55. Achargecreatednotonspecificassetsbutgenerallyonallassetsisknownas. A.Fixedcharge B.Floatingcharge C.Mortgage D.Noneofthese 56. ..debenturescanbetransferredonlywiththeknowledgeofthecompany. A.Naked B.Mortgage C.Registered D.Bearer 57. ..debenturesaretransferablebymeredelivery A.Naked B.Mortgage C.Registered D.Bearer 58. debenturesaresecuredbytheassetsofthecompany C.Registered D.Bearer A.Naked B.Mortgage 59. Unsecureddebenturesarecalledas.debentures A.Naked B.Mortgage C.Registered D.Bearer 60. FCDstandsfor A.FixedChargeDebentures B.FloatingChargeDebentures C.FullyConvertibleDebentures D.Noneofthese 61. Whendebenturesareissuedasaconsiderationofpurchaseofassets.Isdebited. A.DebentureAccount B.CashAccount C.AssetsAccount D.CreditorAccount 62. Discountorlossonissueofdebentureisa. A.CapitalProfit B.RevenueReceipt C.CapitalLoss D.RevenueExpense 63. Discountorlossonissueofdebentureisshowninthebalancesheetunderthehead.. A.Reserves&Surplus B.Securedloans C.Currentliabilities D.Miscellaneousexpenditure
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SchoolofDistanceEducation 64. Debenturescanberedeemedoutof. A.Freshissue B.Capital C.Profit D.Allofthese 65. Interestondebentureis. A.Adjustmentofprofit B.AppropriationofProfit. C.Chargeonprofit D.Noneofthese 66. Debenturesareshowninthebalancesheetunderthehead.. A.Securedloans B.Unsecuredloans C.Provisions D.Currentliabilities 67. Afterrealizingalltheinvestments,thebalanceinthesinkingfundaccountistransferredto A.ProfitandLossA/c B.DebentureAccount C.SinkingfundA/c D.Capitalreserve 68. Whenowndebenturesarecancelled,anyprofitoncancellationistransferredto.. A.GeneralReserve B.CapitalReserve C.ProfitandLossA/c D.DebentureA/c 69. Ifthepurchasepriceofdebenturesincludesinterestfortheexpiredperiod,thequotationis saidtobe.. A.Exinterest B.Cuminterest C.Cointerest D.Noneofthese 70. Ifthepurchasepriceofdebenturesexcludinginterestfortheexpiredperiod,thequotation issaidtobe.. A.Exinterest B.Cuminterest C.Cointerest D.Noneofthese. 71. Asper..itisthestatutoryobligationofcompaniestopreparetheirfinalaccounts. A.Sec210 B.Sec211 C.Sec212 D.Sec214 72. TheBalancesheetofCompaniesareprepareintheform. A.PartIofScheduleV B.PartIofScheduleVI C.PartIIofScheduleV D.PartIIofScheduleVI 73. TheProfitandLossAccountofcompaniesispreparedintheform. A.PartIofScheduleV B.PartIofScheduleVI C.PartIIofScheduleV D.PartIIofScheduleVI 74. Thedividenddeclaredbetweentwoannualgeneralmeetingiscalled. A.ProposedDividendB.FinalDividend C.InterimDividend D.Noneofthese
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SchoolofDistanceEducation 75. Thenetprofitavailablefordividenddistributioniscalled A.NetProfit B.Surplus C.DivisibleProfit D.CapitalProfit 76. Dividendintheformofsharesiscalled.. A.InterimDividend B.ScripDividend C.FinalDividend

D.Noneofthese

77. isthedividenddeclaredintheannualgeneralmeetingofshareholders. A.ProposedDividend B.FinalDividend C.InterimDividend D.Noneofthese 78. ThedividendrecommendedbytheBoardofDirectorsiscalled A.ProposedDividend B.FinalDividend C.InterimDividend D.Noneofthese 79. Unclaimeddividendisshowninthebalancesheetunderthehead.. A.ReservesandSurplus B.CurrentLiabilities B.LoansandAdvances D.CurrentAssets 80. ..isachargeagainstprofitofthecompany A.Provision B.Reserves C.Surplus 81. CDTstandsfor. A.CompanyDirectTax C.CombinedDirectTax

D.Allofthese

B.CorporateDividendTax D.Noneofthese

82. Anitemwhichmayormaynotbetheliabilityofthecompanyduetohappeningofcertain eventis A.CurrentLiability B.FixedLiability C.ContingentLiabilityD.Noneofthese 83. Advancetaxpaidisshowninthebalancesheetunderthehead. A.CurrentLiabilities B.LoansandAdvancesC.FixedAssets D.Noneofthese 84. Preliminaryexpensesnotwrittenoffareshowninthebalancesheetunderthehead A.CurrentAssets B.Investments C.CurrentLiabilities D.MiscellaneousExpenditure

85. Ifrateofproposeddividendislessthan10%ofpaidupcapital,therateofprofittransferred toReserveshallbe.. A.10% B.2.5% C.5% D.Nil 86. isconcernedwithaccountingforamalgamation. A.AS10 B.AS12 C.AS14 D.AS16
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SchoolofDistanceEducation 87. In,anewcompanyisformedtotakeoverthebusinessoftwoormoreexisting companieswhichgointoliquidation A.Amalgamation B.Externalreconstruction C.Absorption D.Internalreconstruction 88. Amalgamationisdonefor. A.Eliminatingcompetition C.Enjoyingthebenefitsoflargescaleoperation

B.Dominatingthemarket D.Allofthese

89. Companywhichisamalgamatedintoanothercompanyiscalled.. A.Transferorcompany B.TransfereeCompany C.Purchasingcompany D.Holdingcompany 90. .isthecompanyintowhichacompanyisamalgamated. A.Transferorcompany B.TransfereeCompany C.Subsidiarycompany D.Holdingcompany 91. Purchaseconsiderationispayableto.. A.Creditors B.Shareholders C.Debentureholders D.Allofthese 92. In...,anewcompanyisformedtotakeoverthebusinessofanexistingcompanywhich goesintoliquidation. A.Amalgamation B.Externalreconstruction C.Absorption D.Internalreconstruction 93. Thepurchaseofanexistingcompanywhichgoesintoliquidationbyanotherexisting companyisknownas.. A.Amalgamation B.Externalreconstruction C.Absorption D.Internalreconstruction 94. Poolingofinterestmethodisusedinthecaseof.. A.AmalgamationinthenatureofpurchasesB.Externalreconstruction C.Amalgamationinthenatureofmerger D.Internalreconstruction

95. AmalgamationadjustmentaccountisopenedinthebooksofTransfereeCompanyto incorporate.. A.Theassetsotransferorcompany B.ThestatutoryreservesofTransferorCompany C.Theliabilitiesoftransferorcompany D.ThestatutoryreservesofTransfereeCompany. 96. Lossonrealisationistransferredto.. A.TransfereeCompanyAccount B.TransferorCompanyAccount C.ShareholdersAccount D.CreditorsAccount 97. isastatutoryreserve
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SchoolofDistanceEducation A.GeneralReserve C.Dividendequalizationreserve B.Exportprofitreserve D.CapitalReserve

98. Liquidationexpensespaidbythetransfereecompanyaredebitedto A.LiquidationexpenseAccount B.LiquidatorsAccount C.PreliminaryexpensesAccount D.GoodwillAccount 99. Underpurchasemethod,theexcessofnetassetsoverpurchaseconsiderationis. A.Debitedtogoodwillaccount B.Creditedtogoodwillaccount C.Creditedtocapitalreserveaccount D.Debitedtocapitalreserveaccount

100. XLtdtakesoverYLtdandagreestodischargedebentureholdersofYLtdatapremiumof 5%.Thepremiumshouldbedebitedto A.RealisationAccount B.ShareholdersAccount C.P&LAccount D.Noneofthese 101. Whichofthefollowingisnotastatutoryreserve? A.Generalreserve B.Developmentrebatereserve C.Investmentallowancereserve D.Workmencompensationfund 102. RealisationAccountisa.. A.RealAccount B.PersonalAccount C.NominalAccount D.SuspenseAccount 103. .isnottransferredtorealisationaccount A.Goodwill B.Fictitiousasset C.Trademark D.Allofthese 104. 19.Tradeliabilitiesinclude.. A.Creditors B.Debentures C.Bankoverdraft D.Allofthese 105. 20.Purchaseconsiderationincludes.. A.Cash B.Shares C.Debentures D.Allofthese 106. In.,anexistingcompanysfinancialstructureisreorganizedwithoutliquidatingthe existingcompanyandforminganewcompany. A.Amalgamation B.Externalreconstruction C.Absorption D.Internalreconstruction 107. Internalreconstructionisdonedueto.. A.Accumulatedlosses B.Shortageofworkingcapital C.Largeamountoffictitiousassets D.Allofthese 108. In.,thecompanydoesnotlossitsidentity A.Amalgamation B.Externalreconstruction C.Absorption D.Internalreconstruction
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SchoolofDistanceEducation 109. Internalreconstructioncanbe A.Alterationofsharecapital B.Reductionofsharecapital C.Reorganizationofcapital D.Allofthese 110. Capitalofacompanycanbereducedby A.AuthorizationofArticles B.Passingofaspecialresolution C.Confirmationofcourt D.Allofthese 111. CapitalReductionAccountisa.. A.NominalAccount B.PermanentAccount C.TemporaryAccount D.Noneofthese 112. ThebalanceinCapitalReductionAccountistransferredto A.GeneralReserve B.ProfitandlossAccount C.CapitalReserve D.GoodwillAccount 113. Ininternalreconstruction,increaseinthevalueoffixedassetsiscreditedto. A.Capitalreserve B.Sharecapital C.Generalreserve D.Capitalreductionaccount 114. Incaseofsubdivisionofsharecapital,theamountofsharecapital. A.Increases B.Decreases C.Doesnotchange D.Noneofthese 115. Incaseofsubdivisionofsharecapital,thetotalnumberofshares. A.Increases B.Decreases C.Doesnotchange D.Noneofthese

116. Ininternalreconstruction,theexistingcompanywillbe. A.Amalgamated B.Absorbed C.Liquidated D.Noneofthese

117. Ininternalreconstruction,amountsacrificedbyshareholdersarecreditedto.. A.Capitalreserve B.GeneralReserve C.Capitalreductionaccount D.Noneofthese 118. Whencompanyconvertsitsequitysharesintocapitalstock,theaccounttobecreditedis A.Equitysharecapitalaccount B.Equitycapitalstockaccount C.Noentry D.Noneofthese

119. Alterationofsharesofsmalleramountsintosharesoflargeramountiscalled. A.Subdivisionofshares B.Consolidationofshares C.Cancellationofshares D.Noneofthese 120. Incaseofconsolidationofsharecapital,thetotalnumberofshares. A.Increases B.Decreases C.Doesnotchange D.Noneofthese
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SchoolofDistanceEducation 121. ...iscalledafactoryofcredit. A.Company B.Firm C.Bank D.Noneofthese 122. BankingcompaniesaregovernedinIndiaby. A.BankingRegulationAct B.IndianCompaniesAct C.ReserveBankofIndiaAct D.Allofthese 123. CRRstandsfor A.CurrentReserveRatio B.CapitalReserveRatio C.CashReserveRatio D.CapitalRedemptionRatio 124. SLRstandsfor A.SavingsLevelRatio B.StatutoryLiquidityRatio C.StandardLiquidityRatio D.Noneofthese 125. Themethodofrapidlypostingentriesinthebooksofbanksiscalledas. A.SingleEntry B.CashMethod C.SlipSystem D.Noneofthese 126. TheP&LA/cofBankingCompaniesarepreparedasper.ofBankingRegulationAct. A.FormAofScheduleIII B.FormBofScheduleIII C.FormAofScheduleVI D.FormBofScheduleVI 127. .ofprofitistransferredtostatutoryreserves. A.10% B.20% C.25% D.30% 128. Banksshowtheprovisionforincometaxunderthehead. A.Contingentliabilities B.Deposits C.Otherliabilitiesandprovisions D.Borrowings 129. Rebateonbillsdiscountedis.. A.Anincomeaccruedbutnotreceived B.Aliability C.Anexpense D.Incomereceivedinadvance 130. NPAstandsfor. A.NonPerformingAssets B.NormalPerformingAssets C.NationalPerformingAsset D.Noneofthese

131. Schedule1isconcernedwith. A.CashandbalancewithRBI C.ReservesandSurplus

B.Capital D.Investments

132. isshownunderSchedule15. A.Interestearned B.Profit C.InterestExpended D.Appropriations 133. Acceptance,endorsementsandotherobligationscomeunderthehead A.ProvisionsandContingencies B.Contingentliabilities C.Deposits D.Borrowings
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SchoolofDistanceEducation 134. AssetsareNPAsforaperiodnotexceeding12monthsarecalled. A.StandardAssets B.SubstandardAssets C.DoubtfulAssets D.LossAssets 135. AssetsareNPAsforaperiodexceeding12monthsarecalled. A.StandardAssets B.SubstandardAssets C.DoubtfulAssets D.LossAssets 136. isaformofagreementbetweentwopartiesinwhichonepartyagreestomakegood forlossofanother. A.Contract B.Insurance C.Banking D.Mutualfund 137. Theagreementofinsuranceiscalledas.. A.Policy B.Premium C.Annuity D.Noneofthese 138. Theconsiderationininsuranceforcoveringtheriskiscalled. A.Claim B.Premium C.Annuity D.Noneofthese 139. isthepartywhoundertakestheriskininsurance. A.Insurer B.Assurer C.Underwriter D.Allofthese 140. Thepartywhoseriskiscoveredininsuranceisknownas. A.Insurer B.Insured C.Underwriter D.Noneofthese 141. In.,theinsureragreestopayacertainsumofmoneytothepolicyholdereitheron hisdeathoracertainage,whicheverisless. A.FireInsurance B.MarineInsurance C.BurglaryInsurance D.LifeInsurance 142. GeneralInsuranceincludes. A.FireInsurance B.MarineInsurance C.BurglaryInsurance D.Allofthese 143. LICwasnationalizedin.. A.1935 B.1950 C.1956 D.1964 144. InsurancebusinessinIndiaisregulatedby. A.LIC B.IRDA C.RBI D.SEBI 145. Under.,thesumassuredisgiventothebeneficiaryonlyondeathofpolicyholder. A.WholeLifePolicy B.EndowmentPolicy C.Annuity D.Noneofthese 146. ..istheamountpayabletotheinsuredonthehappeningofevent. A.Premium B.Annuity C.Claim D.Policy 147. Anannualpaymentwhichaninsurerguaranteestopayforlumpsummoneyreceivedinthe beginningiscalled. A.Premium B.Annuity C.Claim D.Policy
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SchoolofDistanceEducation 148. Theamountgiventothepolicyholderduetohisinabilityofpayingfurtherpremiumiscalled .. A.Annuity B.Bonus C.Surrendervalue D.Claim 149. ..isanagreementbetweentwoinsurancecompanieswherebyonetransfersapartof risktoother. A.Reinsurance B.Subinsurance C.SharedPolicy D.Noneofthese 150. RevenueAccountisalsocalled. A.ShareholdersAccount B.PolicyholdersAccount C.CreditorsAccount D.Noneofthese 151. Valuationbalancesheetispreparedbybusiness. A.FireInsurance B.MarineInsurance C.LifeInsurance D.Allofthese 152. Thecommissionearnedbyinsurancecompaniesfromothersforgivingthembusinessunder reinsuranceiscalled A.Commissiononreinsuranceaccepted B.Agentscommission C.Commissiononreinsuranceceded D.Noneofthese 153. Thecommissiongivenbyinsurancecompaniestoothersforreceivingbusinessunder reinsuranceiscalled A.Commissiononreinsuranceaccepted B.Agentscommission C.Commissiononreinsuranceceded D.Noneofthese 154. ProfitandLossAccountofGeneralInsuranceCompaniesarepreparedin A.FormAPL B.FormBRA C.FormBPL D.FormBBS 155. Theprincipleofsubrogationisapplicableto A.FireInsurance B.MarineInsurance C.BurglaryInsurance D.Allofthese
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SchoolofDistanceEducation

ANSWER KEYS
1. 2. 3. 4. 5. 6. 7. 8. 9. C A C D B C B A B 25. C 26. D 27. C 28. C 29. C 30. A 31. B 32. C 33. C 34. B 35. B 36. B 37. B 38. D 39. A 40. C 41. D 42. A 43. B 44. D 45. A 46. B 47. D 48. A 49. D 50. B 51. C 52. A 53. B 54. C 55. B 56. C 57. D 58. B 59. A 60. C 61. C 62. C 63. D 64. D 65. C 66. A 67. D 68. B 69. B 70. A 71. A 72. B 73. D 74. C 75. C 76. B 77. B 78. A 79. B 80. A 81. B 82. C 83. B 84. D 85. D 86. C 87. A 88. D 89. A 90. B 91. B 92. B 93. C 94. C 95. B 96. C
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10. D 11. C 12. D 13. A 14. C 15. C 16. B 17. C 18. D 19. D 20. A 21. C 22. B 23. A 24. B
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SchoolofDistanceEducation 97. B 98. D 99. C 100. 101. 102. 103. 104. 105. 106. 107. 108. 109. 110. 111.

Reserved

112. 113. 114. 115. 116. 117. 118. 119. 120. 121. 122. 123. 124. 125. 126.

C D C A D C B B B C A C B C B

127. 128. 129. 130. 131. 132. 133. 134. 135. 136. 137. 138. 139. 140. 141.

C C D A B C B B C B A B D B D

142. 143. 144. 145. 146. 147. 148. 149. 150. 151. 152. 153. 154. 155.

D C B A C B C A B C C A C D

A A C B A D D D D D D C

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