Sri Vidhya S assessment report analysis

sri Vidhya S
Status : Pass
Assessment Date : 09-02-2020 16:52:53
(GMT+05:30)
Performance Level : Low
45.00 100.00
Your Total Assessment
Score Score
40.00
Cut-Off marks
(Pass Marks)
45.00 L
Your Performance
Percentage Category
This report helps you to

achieve your targets as per
below stated objectives:
Improve your conceptual
understanding
/
Performance Categories
Based on the performance of the students, we have framed the following categories to place you in accordance
with your performance
Performance Category Definitions
Excellent
Outstanding level of performance indicates that the candidate has done excellent work and mastered the
concepts.
High
High level of performance indicates that the candidate has done above average work and mastered
almost all the concepts.
Moderate
Acceptable level of performance indicates that the candidate has done average work and has mastered
many of the concepts.
Low
Needs improvement in performance indicates that the candidate has done and mastered very few or
none of the concepts.
Performance Criteria
PERFORMANCE CATEGORY Excellent
RANGE 91% to 100% of Max Marks
PERFORMANCE CATEGORY High
PERFORMANCE CATEGORY Moderate
PERFORMANCE CATEGORY Low
RANGE Below 60% of Max Marks
Performance Category based on student marks
/
SECTION (GROUP) Section (Group)
EXCELLENT 91.00 and above

STUDENTS WHO BELONG TO 91 TO 100 PERCENTAGE
GROUP
HIGH 81.00 to 90.00

GROUP
MODERATE 61.00 to 80.00

GROUP
LOW Below 60.00

STUDENTS WHO BELONG TO BELOW 60 PERCENTAGE
GROUP
ASSESSMENT Overall Score
EXCELLENT 91.00 and above

GROUP
HIGH 81.00 to 90.00

GROUP
MODERATE 61.00 to 80.00

GROUP
LOW Below and equal to 60.00

STUDENTS WHO BELONG TO BELOW 60 PERCENTAGE
GROUP
Where do you stand?
SECTION NAME Section (Group)
SECTION SCORE 45.00 / 100.00
CATEGORY L
OVERALL Overall Score
OVERALL SCORE 45.00 / 100.00
PEFORMANCE CATEGORY L
Recommendations and Suggestions

1. Based on your overall scores:
/
Your overall score falls in the L category. Please attain more knowledge and practice more number of
questions.
2. Based on your section-wise performance:
You seem to be inadequate in all sections. Please attain more knowledge and practice more number of
questions.
3. Some general suggestions to optimize your score:
The best performers plan and allocate equal time to each section.
Overall Performance Analysis

The below table shows section-wise analysis of marks scored by you, time spent by you, your percentage, your
accuracy and number of correct, incorrect, unanswered and marked for review questions.
MARKS SCORED BY YOU 45.00
TIME SPENT BY YOU (IN MINS) 49:04
YOUR SECTION PERCENTAGE 45.00%
YOUR SECTION ACCURACY 56.00%
TOTAL QUESTIONS 50
MAX NO OF QUESTIONS - TO ATTEMPT 50
QUESTIONS ATTEMPTED 50
CORRECT 28
INCORRECT 22
UNANSWERED 0
MARKED FOR REVIEW 0
/
SECTION (GROUP) OVERALL Total
MARKS SCORED BY YOU MARKS SCORED BY 45.00

YOU
TIME SPENT BY YOU (IN MINS) TIME SPENT BY YOU (IN 49:04
MINS)
YOUR SECTION PERCENTAGE YOUR OVERALL 45.00%

PERCENTAGE
YOUR SECTION ACCURACY YOUR OVERALL 56.00%

ACCURACY
TOTAL QUESTIONS TOTAL QUESTIONS 50
MAX NO OF QUESTIONS - TO ATTEMPT MAX NO OF QUESTIONS 50

- TO ATTEMPT
QUESTIONS ATTEMPTED QUESTIONS ATTEMPTED 50
CORRECT CORRECT 28
INCORRECT INCORRECT 22
UNANSWERED UNANSWERED 0
MARKED FOR REVIEW MARKED FOR REVIEW 0
Note:The percentage (%) and accuracy below the prescribed values (60 %) are shown in red color
Below pie-chart shows section-wise percentage of marks scored
Section-wise marks
Section, 45
Section
/
Impact of Incorrect Responses
Below table provides the marks lost due to incorrect responses.
SECTION (GROUP) Section(grp1)
NUMBER OF INCORRECT RESPONSES 22
MARKS LOST DUE TO INCORRECT 11

RESPONSES
TOTAL SCORE IF INCORRECT RESPONSES 56

WERE NOT MARKED
ASSESSMENT Overall
NUMBER OF INCORRECT RESPONSES 22
MARKS LOST DUE TO INCORRECT 11

RESPONSES
TOTAL SCORE IF INCORRECT RESPONSES 56.00

WERE NOT MARKED
In order to attempt more accurately, consider the following suggestions while attempting the questions:
1. If you are not able to solve a question correctly or have doubts in your approach towards the solution, skip it
for later.
2. Quickly revise the steps for avoiding calculation or casual mistakes.
3. Avoid guesswork.
Overall Preparedness Analysis

The below table represents the percentage of correct questions achieved at the analysis level.
Conceptual errors, for which you would require more reading and understanding of concepts.
Minor or careless mistakes, for which you would require a more composed and calm approach towards solving
the question paper.
Time Management /
Below table shows the time you spent in each section.
TIME SPENT (IN MINS) 49:04
OVERALL Total time spent
TOTAL TIME SPENT 49:04
Recommendations
1. It is essential for each aspirant to plan and schedule time for each section diligently. This is important to
score well in each section and ultimately meet the cut-off.
2. This will also help you in attempting all the questions in each section and hence not missing the opportunity
to score more.
Response Change Pattern

Below table provides the number of times you have changed your responses while answering the test and also the
nature of those response changes.
CORRECT TO INCORRECT 0
INCORRECT TO CORRECT 0
INCORRECT TO INCORRECT 0
CORRECT TO UNANSWERED 0
INCORRECT TO UNANSWERED 0
/
ASSESSMENT Overall
It is suggested that guesswork should be avoided for any type of response changes. It has been observed that
more often than not, guesswork leads to an incorrect response thereby inviting negative marks which in turn has
an adverse effect on the overall rank.
You must use your knowledge, observation and elimination skills to arrive at the correct answer.
Interpretation and Suggestions

1. Incorrect to incorrect response change:
You may need to work more on the concept level, in order to gain confidence.
2. Incorrect to correct response change:
At the first glance you were not very sure about the solution.
You must spend at least 1 minute per question and if you are not able to reach to the solution, you must
revisit the question to enhance your score.
Perform this response change only when you are confident or have spotted a mistake in the solution of your
first response.
3. Correct to incorrect response change:
You are not sure of the solution and have either applied a wrong concept or made a calculation mistake.
You need to practice more questions on the same concept.
4. Correct to unanswered response change:
You are not sure of the solution
You need to practice more questions on the same concept.
Perform this response change only when you are not confident of your solution.
You must try to spend at least 1 min before leaving it unanswered.
5. Incorrect to unanswered response change:
Your judgment of avoiding negative marks is right.
You must try to spend at least 1 min before leaving it unanswered.
/
Overview: Section
The below table provides your marks in Section along with the average marks scored by the others (students who
cleared this assessment) and the marks scored by the topper.
MARKS SCORED BY YOU 45.00 / 100.00
YOUR SECTION PERCENTAGE 45.00%
YOUR SECTION ACCURACY 56.00%
TIME SPENT BY YOU (IN MINS) 49:04
Note:The percentage (%) and accuracy below the prescribed values (60%) are shown in red color
Question wise Analysis
Correct, 28
Marked for Review, 0

UnAnswered, 0
InCorrect, 22
Correct InCorrect UnAnswered Marked for Review
Performance Analysis: Section

1. The below table analyzes your performance at question level
2. It highlights conceptually strong and improvement areas within the section and areas that require
reinforcement of concepts.
3. The accuracy of the response to each question and time spent are correlated and interpreted in terms of expert
advice on preparedness level.
/
Question wise details
Please click on question to view detailed analysis
= Not Evaluated = Evaluated = Correct = Incorrect

= Not Attempted = Marked for Review = Answered = Correct Option
= Your Option
Question Details
Q1. AADB stands for :
Status : Answered
Options :
1. The Accountancy & Advanced Discipline Board
2. None of the above
3. The Accountancy & Actuarial Domain Board
4. The Accountancy & Actuarial Discipline Board
Timespent (in sec): 46 Correct to Incorrect: 0 Incorrect to Correct: 0 Incorrect to Incorrect: 0

Correct to unanswered: 0 Incorrect to unanswered: 0
Q2. When PAT exceeds the cost of capital which value is created?
Status : Answered
Options :
1. MVA
2. EVA
3. EPS

/
Q3. Brokerage on the issue of shares and debentures is a _____________ expenditure:
Status : Answered
Options :
1. Capital
2. Partly capital partly revenue
3. Revenue
4. Deferred Revenue

Q4. Which of the following is not related to selling and distribution overhead cost?
Status : Answered
Options :
1. Charitable and political donations

2. Showroom rent and rates
3. Depreciation on goods delivery mini-truck
4. Sample goods and other free gifts

Q5. Which of the following costs is not an example of a committed fixed cost?
Status : Answered
Options :
1. Property taxes on land and related buildings
2. Employees training
3. Lease payments on production equipment
4. Interest payments on a long-term loan
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Q6. Transfer of goods between the holding company and the subsidiary company
should be ………………..both from the purchases and sales appearing in the Consolidated
Profit and Loss Statement.
Status : Answered
Options :
1. Eliminated
3. Included
4. Added

Q7. Requirements of Auditor’s report is covered under which section of Companies Act
2013?
Status : Answered
Options :
1. Section 143
2. Section 144
3. Section 145
4. Section 142

Q8. In a flexible budget, the depreciation at the output of 4,500 units is Rs. 12,000, the
depreciation per unit at 5,000 units would be….
Status : Answered
Options :
1. 2.27
2. 2.4
3. 2.67
4. 2.05
/
Q9. For Equity Settled Awards, the basis of measurement for employee is :
Status : Answered
Options :
1. Fair value of Liability

2. Fair value of goods or services received
3. All of the above
4. Fair value of equity instruments awarded

Q10. Contribution=
Status : Answered
Options :
1. Sales – Variable cost

2. Variable cost + Fixed cost + Profit
3. All of the above
4. Variable cost + Fixed cost

Q11. The premium on redemption is taken from
Status : Answered
Options :
1. Fresh issue capital &share premium
2. Profit and security premium
3. Profit and fresh issue capital
4. CRR and fresh issue capital
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Q12. Bonus shares are issued to ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐.
Status : Answered
Options :
1. Shareholders
2. Creditors
3. Employees
4. Customers

Q13. Legal claim, cost of winning a law suit or lottery are part of :
Status : Answered
Options :
1. Investing Activities
2. Financing Activities
3. Extra Ordinary item
4. Operating Activities
Q14. The cost records referred to in sub-rule (1) of Companies (Cost Records and Audit)
Rules, 2014 shall be maintained on regular basis in such manner as to facilitate which
calculation for each of its products and activities for every financial year on monthly or
quarterly or half-yearly or annual basis.
Status : Answered
Options :
1. Cost of sales
2. Per unit cost of production
3. All of the above
4. Cost of operation

/
Q15. What are the informations related to profit and loss section presented in IAS 1 ?
Status : Answered
Options :
1. Separate disclosure of the nature & amount of each material items of income & expenses.
2. Statement of changes in equity.
3. List of items that must be presented in the profit or loss section or the statement of profit or
loss.
4. Financial Result
Q16. A Consulting Company is expecting to pay a dividend of Rs. 10 per share at the
end of the year. The dividends have been growing @ 8% per annum and this growth rate
is expected to continue. The equity capitalization rate is 10%. Assume that the share is fairly
priced in the market. Find out the implicit P/E ratio if the EPS of the company is Rs. 20?
Status : Answered
Options :
1. 30
2. 20
3. 15
4. 25

Q17. If Total capital of subsidiary is Rs.3,00,000 and out of this Rs.2,40,000 is owned by
Holding. What is the amount of minority interest if outside shareholder % is 20%.
Status : Answered
Options :
1. Rs.48,000
2. Rs.2,40,000
4. Rs.60,000

/
Q18. The duly signed cost auditor’s report on the cost records examined and cost
statements which are prepared as per these rules, including attachment, annexure,
qualifications or observations attached with or included. What are these reports named?
Status : Answered
Options :
1. Cost Audit Record

2. Cost Audit Report
3. Cost Record
4. Cost Audit Form

Q19. Buy back of equity shares results in :
Status : Answered
Options :
1. No effect on cash
2. Inflow of cash
4. Outflow of cash

Q20. Zero based budgeting is a ……………… oriented approach.
Status : Answered
Options :
1. Management
2. Accounting
3. All of the above
4. Decision

/
Q21. …………..prohibits presentation of any item as extraordinary item in the statement
of profit and loss or in the notes as compared to existing …………:
Status : Answered
Options :
1. AS 2 & Ind AS 2
2. Ind AS 1 & AS 1
3. Ind AS 2 & AS 2
4. AS 1 & Ind AS 1

Q22. On 01.01.2017, ABN Ltd. had outstanding in its books 1,000, 12% debentures of
Rs.100 each. The interest is payable on 30th June and 31st December. In accordance
with the deed, the directors acquired in the open market debentures for immediate
cancellation as follows: 2017 1st March Rs. 10,000 debentures @ Rs. 98 (Cum –interest) 2017
1st August Rs. 20,000 debentures @ Rs. 100.25 (Cum- interest) 2017 1st November Rs. 5,000
debentures @ Rs. 98.50 (Ex – interest) On the basis basis of above information : What is the
amount of 12% debentures debited as on 01.08.2017 ?
Status : Answered
Options :
1. 19850
2. 20050
4. 20000

Q23. The …………………….. is best used when a business is non operating or has been
generating losses, and the company’s focus is holding investments or real estate.
Status : Answered
Options :
1. Market based approach

2. Asset based approach
4. Income based approach
/
Q24. Jadu Ltd. reissued 2,000 shares of Rs.10 each, which were forfeited by debiting
Share forfeiture account by Rs.3,000. These shares were reissued Rs.9 per share. The
amount to the transferred to Capital Reserve account will be.
Status : Answered
Options :
1. Nil
2. Rs.3,000
3. Rs.2,000
4. Rs.1,000
Q25. The Margin of Safety is the difference between:
Status : Answered
Options :

2. Actual Sales and the Budgeted Sales
3. Actual Sales and the indifference Sales
4. Actual Sales and the Break Even Sales

Q26. As per Accounting Standard 16 Borrowing Costs include:
Status : Answered
Options :
1. Principal Payment
2. Depreciation charges
3. All of the above
4. Interest and commitment charges on borrowings

/
Q27. ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ principle requires that all transactions should be recorded at
their acquisition cost.
Status : Answered
Options :
1. Dual aspect
2. Historical cost
3. Consistency
4. Accounting period

Q28. ……………….. ratio determines the efficiency with which the inventory is converted
into sales.
Status : Answered
Options :
1. Fixed asset turnover
2. Inventory turnover
3. Current asset turnover
4. Stock velocity

Q29. Finance Reports come under:
Status : Answered
Options :

2. Frequency Reports
3. Forms Reports
4. Content Reports

/
Q30. Interest on capital is credited
Status : Answered
Options :
1. Combine a/c
2. Capital a/c
3. Proprietors a/c
4. Interest on capital a/c

Q31. P Ltd. issued 5,000, 12% debentures of Rs.100 each at a premium of 10%, which
are redeemable after 10 years at a premium of 20%. What will be the amount of loss on
redemption of debentures written off every year?
Status : Answered
Options :
1. Rs.8,000
2. Rs.80,000
3. Rs.40,000
4. Rs.10,000

Q32. IFRS Standards are for bringing:
Status : Answered
Options :
1. Transparency in financial markets around the world.
2. Accountability in financial markets around the world.
3. All of the above
4. Efficiency to financial markets around the world.

/
Q33. A machine is purchased for Rs. 4,00,000 on 1st April,2010 and spend Rs 10,000 on
its installation. It was decided to charge depreciation @10% on written down value
method. Calculate the total depreciation charged on Machinery till 31st March,2016 ?
Status : Answered
Options :
1. 2,42,152
3. 2,46,000
4. 1,92,109

Q34. Capital reserves of the holding company must be adjusted with _________ as both
cannot be shown at a time in the balance sheet.
Status : Answered
Options :
1. Reserves
2. Profit & Loss
3. Goodwill

Q35. As per Accounting Standard 10 Fixed Assets must be recorded at…….
Status : Answered
Options :
1. Market Value
2. Historical Value
3. Net Realisable Value
4. All of the above

/
Q36. The format of report should be changed_____________:
Status : Answered
Options :
1. Quarterly basis
3. Period to period.
4. Yearly basis

Q37. Calculate stock turnover ratio: Cash sales – 20% of total sales, credit sales – Rs.
9,00,000 , gross profit is 25% on cost, closing stock- Rs. 2,25,000 , opening stock – Rs.
75,000
Status : Answered
Options :
1. 5 times
2. 6 times
3. 7 times
4. 4 times

Q38. Cost of debt is same as its rate of interest?
Status : Answered
Options :
1. False
2. Partly false
3. True
4. Partly true

/
Q39. A company, can buy its own debentures in the open market if
Status : Answered
Options :

2. Authorised by its AOA
3. Consent of directors are there
4. Authorized by its MOA

Q40. In order to smoothed rate of return, one should use:
Status : Answered
Options :
1. Trend Analysis
2. CAGR
3. Financial Ratios

Q41. Fundamental Accounting Assumptions followed should be disclosed in the

financial statement in the following case.
Status : Answered
Options :
1. Should be disclosed always

2. Disclosure depends on the nature of the enterprise
3. Disclosed only when not followed
4. Disclosed only when followed.

/
Q42. Income derived from normal operation of the business is called……………….
Status : Answered
Options :
1. Operating income
2. Manufacturing income
3. Financial income
4. Normal income

Q43. Ind AS 108 applies to :
Status : Answered
Options :

2. Disclosures
3. Business difference
4. Operating Segments

Q44. On March 31, 2018 , the following balances were extracted 12% debentures Rs.
50,00,000 Debenture redemption fund Rs. 50,00,300 Debenture redemption fund
Investment Rs. 42,00,000 On 1st April,2018, all the investments were sold for Rs. 41,16,000
and the debentures were redeemed at par. The company had sufficient bank balance. What
will be the loss / profit on sale of investment?
Status : Answered
Options :
1. 84,000 (profit)
2. 84,000 (loss)
3. 85,000 (profit)
4. 85,000 (loss)

/
Q45. As per Accounting Standard 9 Revenue is the gross inflow of cash arising in the
course of the ordinary activities…………
Status : Answered
Options :
1. From the rendering of services

2. From the use by others of enterprise resources yielding interest, royalties and dividends
3. All of the above
4. From sale of goods

Q46. The total value of the assets of a company less its liabilities total value is termed
as?
Status : Answered
Options :
1. Price to book value

2. Current value
3. Capitalization value
4. Net asset value

Q47. What is the condition to Receive Share-Based when the entity receives the services
that entitle the counterparty to the share-based payment and condition on which the
exercise price, vesting or exercisability of an equity instrument depends relate to the market
price of the entity’s equity instruments, either directly or indirectly does not exist?
Status : Answered
Options :
1. Non-market vesting condition

2. Service vesting condition
3. Performance vesting condition
4. Market vesting condition

/
Q48. The shares can be transferred at price not more than which value of shares
determined by a Merchant Banker or a CA as per the DCF Method?
Status : Answered
Options :
1. Book value
2. Fair Value
3. Par Value
4. Market value

Q49. SVA stands for
Status : Answered
Options :
1. Shareholder Value Added

2. Shareholder Value Arrear
3. Security Value Added

Q50. When shares are forfeited, the Called Up Amount on shares is debited to –
Status : Answered
Options :
1. General Reserve Account

2. Capital Reserve Account
3. Shares Forfeited Account
4. Capital Account

Your Response Change Pattern: Section

The below table provides the number of times you have changed your responses to the Section questions and also
the nature of those response changes.
/
Error Identification and Rectification: Section

Sri Vidhya S assessment report analysis

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sri Vidhya S

This report helps you to

Performance Category Deﬁnitions

PERFORMANCE CATEGORY Excellent

RANGE 91% to 100% of Max Marks

PERFORMANCE CATEGORY High

RANGE 81% to 90% of Max Marks

PERFORMANCE CATEGORY Moderate

RANGE 61% to 80% of Max Marks

PERFORMANCE CATEGORY Low

RANGE Below 60% of Max Marks

Performance Category based on student marks

EXCELLENT 91.00 and above

HIGH 81.00 to 90.00

MODERATE 61.00 to 80.00

LOW Below 60.00

ASSESSMENT Overall Score

EXCELLENT 91.00 and above

HIGH 81.00 to 90.00

MODERATE 61.00 to 80.00

LOW Below and equal to 60.00

Where do you stand?

SECTION NAME Section (Group)

SECTION SCORE 45.00 / 100.00

OVERALL Overall Score

OVERALL SCORE 45.00 / 100.00

Recommendations and Suggestions

Overall Performance Analysis

SECTION (GROUP) Section (Group)

MARKS SCORED BY YOU 45.00

TIME SPENT BY YOU (IN MINS) 49:04

YOUR SECTION PERCENTAGE 45.00%

YOUR SECTION ACCURACY 56.00%

MAX NO OF QUESTIONS - TO ATTEMPT 50

MARKED FOR REVIEW 0

MARKS SCORED BY YOU MARKS SCORED BY 45.00

YOUR SECTION PERCENTAGE YOUR OVERALL 45.00%

YOUR SECTION ACCURACY YOUR OVERALL 56.00%

TOTAL QUESTIONS TOTAL QUESTIONS 50

MAX NO OF QUESTIONS - TO ATTEMPT MAX NO OF QUESTIONS 50

QUESTIONS ATTEMPTED QUESTIONS ATTEMPTED 50

MARKED FOR REVIEW MARKED FOR REVIEW 0

Below pie-chart shows section-wise percentage of marks scored

SECTION (GROUP) Section(grp1)

NUMBER OF INCORRECT RESPONSES 22

MARKS LOST DUE TO INCORRECT 11

TOTAL SCORE IF INCORRECT RESPONSES 56

NUMBER OF INCORRECT RESPONSES 22

MARKS LOST DUE TO INCORRECT 11

TOTAL SCORE IF INCORRECT RESPONSES 56.00

Overall Preparedness Analysis

SECTION (GROUP) Section (Group)

TIME SPENT (IN MINS) 49:04

OVERALL Total time spent

TOTAL TIME SPENT 49:04

Response Change Pattern

SECTION (GROUP) Section (Group)

Interpretation and Suggestions

MARKS SCORED BY YOU 45.00 / 100.00

YOUR SECTION PERCENTAGE 45.00%

YOUR SECTION ACCURACY 56.00%

TIME SPENT BY YOU (IN MINS) 49:04

Question wise Analysis