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(2023) Accounts Officer PakMcqs MCQS > Set#03 (Accounting) > Flashcards

Set#03 (Accounting) Flashcards

1
Q

Which of the following is a Real A/c?
0

A. Salary A/c
B. Bank A/c
C. Building A/c
D. Goodwill A/c

A

C. Building A/c

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2
Q

Which of the following is a representative Personal A/c?
0

A. Outstanding Salary A/c
B. Rent A/c
C. SBI A/c
D. Bad debts A/c

A

A. Outstanding Salary A/c

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3
Q

Which of the following is a Nominal A/c ?
0

A. Outstanding Salary A/c
B. Rent A/c
C. SBI A/c
D. Debtors A/c

A

B. Rent A/c

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4
Q

Goodwill A/c is a/an__________?
0

A. Nominal A/c
B. Tangible Asset
C. Intangible Asset
D. Fictitious Asset

A

C. Intangible Asset

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5
Q

Posting is the process of____________?
0

A. Posting the letters in drop box
B. Posting suitable person to a suitable job
C. Entering in the ledger the information contained in the ledger
D. All the three

A

C. Entering in the ledger the information contained in the ledger

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6
Q

A book wherein various accounts are opened is called____________?
0

A. Subsidiary books
B. Journal
C. Ledger
D. Trial Balance

A

C. Ledger

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7
Q

Which of these is not a special purpose journal?
0

A. Cash journal
B. Purchase journal
C. Debtors journal
D. Sales journal

A

C. Debtors journal

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8
Q

The periodic total of sales day book is posted to___________?
0

A. Sales A/c
B. Cash sales A/c
C. Sales return A/c
D. Credit sales A/c

A

A. Sales A/c

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9
Q

The periodic total of purchase day book is posted to____________?
0

A. Purchase register
B. Purchase A/c
C. Cash purchase A/c
D. Credit purchase A/c

A

B. Purchase A/c

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10
Q

Capital expenses are shown in___________?
0

A. Balance Sheet
B. Profit and Loss A/c
C. Trading A/c
D. None of these

A

A. Balance Sheet

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11
Q

Revenue receipts are shown in___________?
0

A. Balance Sheet
B. Profit and Loss appropriation A/c
C. Manufacturing A/c
D. Trading and Profit and Loss A/c

A

D. Trading and Profit and Loss A/c

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12
Q

Revenue is generally recognized as being earned at that point of time when?
0

A. sale is effected
B. cash is received
C. production is completed
D. debts are collected

A

A. sale is effected

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13
Q

Which of the following is a revenue expenses?
0

A. Raw material consumed
B. Plant purchased
C. Long term loan raised from bank
D. Share Capital

A

A. Raw material consumed

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14
Q

Which of the following is a capital expenditure?
0

A. Repair of plant and machinery
B. Salary paid to workers
C. Cost of stand by equipment
D. Annual whitewash of the office building

A

C. Cost of stand by equipment

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15
Q

Which of these types of expenditure would not be treated as a Capital Expenditure?
0

A. Acquisition of an Asset
B. Extension of an Asset
C. Improvement of the existing Asset
D. Maintenance of the Asset

A

D. Maintenance of the Asset

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16
Q

Expenses of the following nature are treated as a Revenue expenses except__________?
0

A. Expenses for day to day running of the business
B. Putting the new asset in working condition
C. Depreciation
D. Purchase of raw material

A

B. Putting the new asset in working condition

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17
Q

Cash received from debtors would be deemed as___________of funds.
0

A. No flow
B. Sources
C. Uses
D. Gain

A

A. No flow

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18
Q

Generally the term fund is used to mean the difference between?
0

A. Current assets and current liabilities
B. Profit and loss A/C and Balance sheet
C. Current assets and non-current liabilities
D. Current liabilities and non-current liabilities

A

A. Current assets and current liabilities

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19
Q

Which of these documents is not required for Bank Reconciliation?
0

A. Bank column of Cash Book
B. Bank Pass Book
C. Bank Statement
D. Trial Balance

A

D. Trial Balance

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20
Q

Which of these items are taken into consideration for preparation of adjusted Cash Book
0

A. Mistake in Cash Book
B. Mistake in Pass Book
C. Cheque issued but not presented for payment
D. Cheques deposited but not cleared

A

A. Mistake in Cash Book

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21
Q

Credit balance as per Cash Book mean____________?
0

A. Surplus cash
B. Bank overdraft
C. Terms deposits with bank
D. None of these

A

B. Bank overdraft

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22
Q

Debit side of Bank Pass book corresponds to___________?
0

A. Credit side of Cash Book
B. Debit side of Cash Book
C. Debit side of Trial Balance
D. Credit side of Balance Sheet

A

A. Credit side of Cash Book

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23
Q

Difference in Bank Balance as per Pass Book and Cash Book may arise on account of_____________?
2

A. Cheque issued but not presented
B. Cheque issued but dishonoured
C. Cheque deposited and credited by bank
D. Both A. and B.

A

D. Both A. and B.

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24
Q

The Bank Reconciliation Statement is prepared?
0

A. To rectify the mistakes in the Cash Book
B. To arrive at the Bank Balance
C. To arrive at the Cash Balance
D. To bring out the reasons for the difference between the Balance as per Cash Book and the Balance as per Bank Statement

A

D. To bring out the reasons for the difference between the Balance as per Cash Book and the Balance as per Bank Statement

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25
Q

Bank reconciliation is a statement prepared to reconcile__________?
0

A. Trial balance
B. Cash book
C. Bank A/c
D. Cash as per cash book with bank balance as per bank pass book

A

D. Cash as per cash book with bank balance as per bank pass book

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26
Q

Bank reconciliation statement is a part of_________?
0

A. Cash book
B. Trial balance
C. Auditors report
D. None of these

A

A. Cash book

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27
Q

Benefits of preparing Bank Reconciliation Statement includes___________?
0

A. It bring out any errors committed in preparation of Cash book / Bank Pass Book
B. Highlights under delay in clearance of cheques deposited but not credited
C. Help know actual bank balance
D. All the three

A

D. All the three

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28
Q

Debit balance as per bank pass book mean_____________?
0

A. Surplus cash
B. Bank Overdraft
C. Terms deposits with bank
D. None of these

A

B. Bank Overdraft

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29
Q

Which of the following is not a cause of difference in balance as per cash book and balance as per bank pass book___________?
0

A. Errors in cash book
B. Errors in pass book
C. Cheques deposited and cleared
D. Cheques issued but not presented for payment

A

C. Cheques deposited and cleared

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30
Q

Provision is created for____________?
0

A. Unknown Liabilities
B. Known Liabilities
C. Creation of Secret Reserves
D. All the Three

A

B. Known Liabilities

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31
Q

Which of the following is not a method of charging depreciation?
0

A. Straight line Method
B. Written down value Method
C. Discounted present value Method
D. Sum of digits Method

A

C. Discounted present value Method

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32
Q

A second hand car is purchased for 2,00,000 and sold at 1,40,000 after two years. If depreciation is charged @ 10% on SLM method, find the profit or loss on sale of the car?
1

A. 20,000 Loss
B. 20,000 Profit
C. 10,000 Loss
D. 10,000 Profit

A

A. 20,000 Loss

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33
Q

A second hand car is purchased for 2,00,000 and sold at 1,40,000 after two years. If depreciation is charged @ 10% on written down value method, find the profit or loss on sale of the Second hand car?
0

A. Loss of 20,000
B. Loss of 22,000
C. Loss of 11,000
D. Profit of 11,000

A

B. Loss of 22,000

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34
Q

Which of the following is true with respect to providing depreciation under diminishing balance method?
0

A. The amount of depreciation keeps increasing every year while the rate of depreciation keeps decreasing
B. The amount of depreciation and the rate of depreciation decrease every year
C. The amount of depreciation decreases while the rate of depreciation remains the same
D. The amount of depreciation and the rate of depreciation increases every year

A

C. The amount of depreciation decreases while the rate of depreciation remains the same

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35
Q

Which of the following statements best describes the purpose of depreciation?
0

A. Regular reduction of asset value to correspond to changes in market value as the asset ages
B. A process of correlating the market value of an asset with its gradual decline in physical efficiency
C. Allocation of cost in a manner that will ensure that Plant and Equipment items are not carried on the Balance Sheet in excess of net realizable value
D. Allocation of the cost of an asset to the periods in which services are received from the asset

A

D. Allocation of the cost of an asset to the periods in which services are received from the asset

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36
Q

The main objective of providing depreciation is to?
0

A. Calculate the true profit
B. Show the true financial position in the Balance Sheet
C. Provide funds for replacement of fixed assets
D. Both A. and B. above

A

B. Show the true financial position in the Balance Sheet

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37
Q

Depreciation is a process of____________?
0

A. Valuation
B. Valuation and allocation
C. Allocation
D. Appropriation

A

C. Allocation

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38
Q

The portion of the acquisition cost of the asset yet to be allocated is known as___________?
0

A. Written down value
B. Accumulated value
C. Salvage value
D. Residual Value

A

A. Written down value

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39
Q

Which of the following statements is true with regard to written down value method of depreciation?
0

i. The rate at which the asset is written off reduces year after year
ii. The amount of depreciation provided reduces from year to year
iii. The rate of depreciation as well as the amount of depreciation reduce year after year
iv. The value of the asset gets reduced to zero over a period of time

A. Only (i) above
B. Only (ii) above
C. Both (i) and (ii) above
D. (i),(ii) and (iii) above

A

B. Only (ii) above

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40
Q

The accounting process of gradually converting the unexpired cost of fixed assets into expenses over a series of accounting periods is_________?
0

A. Depreciation
B. Physical deterioration of the asset
C. Decrease in market value of the asset
D. Valuation of an asset at a point of time

A

A. Depreciation

41
Q

Which of the following factors are primarily considered to determine the economic life of an asset?
0

A. Passage of time, asset usage, and obsolescence
B. Tax regulations and SEBI guidelines
C. Tax regulations and asset usage
D. SEBI guidelines and Asset usage

A

A. Passage of time, asset usage, and obsolescence

42
Q

In which of the following methods, the cost of the asset is spread over in equal proportion during its useful economic life?
0

A. Straight-line method
B. Written down value method
C. Units-of-production method
D. Sum-of-the years‘-digits method

A

A. Straight-line method

43
Q

Which of the following statements is correct about Depreciation?
0

A. Depreciation cannot be provided in case of loss in a financial year
B. Depreciation is a charge against profit
C. Depreciation is provided in the books only when there is profit
D. Depreciation is an appropriation of profit

A

B. Depreciation is a charge against profit

44
Q

Depreciation is calculated on the____________?
0

A. Cost price of asset
B. Market price
C. Cost+ Transport+ Installation expenses
D. Cost or market values whichever is less

A

C. Cost+ Transport+ Installation expenses

45
Q

Which of the following is an external cause of depreciation?
0

A. Routine repair and maintenance
B. Misuse
C. Obsolescence
D. Wear and tear

A

C. Obsolescence

46
Q

Which of the following is not depreciated?
0

A. Building
B. Land
C. Plant and Machinery
D. Office equipment

A

B. Land

47
Q

____________is also known as Appraisal system of depreciation?
0

A. Inventory system
B. Survey system
C. Annuity system
D. Insurance

A

A. Inventory system

48
Q

Bad debts recovered account will be transferred to______________?
1

A. Debtor‘s Account
B. Profit and Loss Account
C. Provision for Doubtful Debt Account
D. Either (b )or C. above

A

D. Either (b )or C. above

49
Q

The entry for creating a Provision for bad debts is_____________?
3

A. Debit Provision for Bad Debts A/c and credit Debtors A/c
B. Debit Debtors A/c and credit Provision for Bad Debts A/c
C. Debit Provision for Bad Debts A/c and credit Profit & Loss A/c
D. Debit Profit and Loss A/c and credit Provision for Bad Debts A/c.

A

D. Debit Profit and Loss A/c and credit Provision for Bad Debts A/c.

50
Q

When a person purchasing goods on credit he becomes a_________in the books of the seller?
0

A. Debtor
B. Creditor
C. Defaulter
D. Offender

A

A. Debtor

51
Q

Cost of goods sold excludes___________?
0

A. Opening Stock
B. Carriage inward
C. Wages & Salary
D. Postage & Stamps

A

D. Postage & Stamps

52
Q

Tax deducted at source A/c appears in___________?
0

A. Assets side
B. Liability side
C. Profit & Loss A/c
D. Debited to Capital A/c

A

A. Assets side

53
Q

Investment in own share A/c appears in____________?
0

A. Asset side
B. Liability side
C. Netted from Capital
D. Profit & Loss A/c

A

A. Asset side

54
Q

Payments received in advance from a customer for a contract can be__________?
0

A. Shown as a deduction from contract work-in-progress on asset side
B. Shown as a liability
C. Credited to P&L A/c
D. Either A. or B. above

A

D. Either A. or B. above

55
Q

If a company has contingent liabilities, they appear in the__________?
0

A. Balance Sheet
B. Directors‘ report
C. Notes on account to Balance Sheet
D. Chairman‘s report

A

C. Notes on account to Balance Sheet

56
Q

Recent developments have made much of a company‘s inventory obsolete. This obsolete inventory should be?
0

A. Written down to zero or its scrap value
B. Shown in the Balance Sheet at its replacement cost
C. Shown in the Balance Sheet at cost, but classified as a non-current asset
D. Carried in the accounting records at cost until it is sold

A

A. Written down to zero or its scrap value

57
Q

Which of the following is not classified as inventory in the financial statements?
0

A. Finished goods
B. Work-in-process
C. Stores and spares
D. Advance payments made to suppliers for raw materials

A

D. Advance payments made to suppliers for raw materials

58
Q

If actual bad debts are more than the provision for bad debts, then there will be a_____________?
0

A. Credit balance of Provision for Bad Debts Account
B. Debit balance of Provision for Bad Debts Account
C. Debit balance of Bad Debts Account
D. Debit balance of Discount on Debtors Account

A

B. Debit balance of Provision for Bad Debts Account

59
Q

The creation of provision for doubtful debts given as an adjustment requires____________?
0

A. Debit Profit and Loss Account and deduct the provision from debtors
B. Credit Profit & Loss Account and deduct the provision from debtors
C. Credit Profit and Loss Account and add the provision to debtors
D. Debit Profit & Loss Account and add the provision to debtors

A

A. Debit Profit and Loss Account and deduct the provision from debtors

60
Q

Under the direct write-off method of recognizing a bad debt expense. Which of the following statements is/are true?
0

A. The bad debt expense is not matched with the related sales
B. Revenue is overstated in the year of sales
C. It violates the matching principle of accounting
D. All of the above

A

D. All of the above

61
Q

At the time of preparation of financial accounts, bad debt recovered account will be transferred to?
0

A. Debtors A/c
B. Profit & Loss A/c
C. Profit & Loss Adjustment A/c
D. Profit & Loss Appropriation A/c

A

B. Profit & Loss A/c

62
Q

The balance of Revaluation Reserve pertaining to an asset that has been disposed off or retired can be transferred to?
0

A. General Reserve A/c
B. Profit & Loss A/c
C. Asset A/c
D. Capital Reserve A/c

A

D. Capital Reserve A/c

63
Q

Average Accounting Return is a measure of accounting profit relative to:
0

A. Book value
B. Intrinsic value
C. Cost
D. Market value

A

A. Book value

64
Q

During the accounting period, sales revenue is Rs. 25,000 and accounts receivable increases by Rs. 8,000. What will be the amount of cash received from customers for the period?
0

A. Rs. 33,000
B. Rs. 25,000
C. Rs. 17,000
D. Rs. 8,000

A

C. Rs. 17,000

65
Q

Which of the following form of business organization is least regulated?
0

A. Sole-proprietorship
B. General Partnership
C. Limited Partnership
D. Corporation

A

A. Sole-proprietorship

66
Q

Which of the following statement is considered as the accountant’s snapshot of firm’s accounting value as of a particular date?
0

A. Income Statement
B. Balance Sheet
C. Cash Flow Statement
D. Retained Earning Statement

A

B. Balance Sheet

67
Q

Period cost include which of the following ?
0

A. selling Expense
B. Direct labor
C. factory overhead
D. selling Expenses & administrative expenses

A

D. selling Expenses & administrative expenses

68
Q

The compensation paid by the borrower of fund to lender, from the borrower point of the cost of borrowing fund is called?
0

A. Interest Rate
B. Required rate of return
C. Nominal interest rate
D. All of the above

A

A. Interest Rate

69
Q

An income statement in which each item expressed as percentage of Sale?
0

A. Balance sheet
B. income statement
C. common size income statement
D. All of the Above

A

C. common size income statement

70
Q

Short term Assets expected to be converted into cash within 1 year or less than?
0

A. Current Assets
B. Fixed Assets
C. Current Assets& current liabilities
D. All of the above

A

A. Current Assets

71
Q

_________is the cost of converting raw material into finished products?
0

A. Prime cost
B. Explicit cost
C. Job order cost
D. Conversion cost

A

D. Conversion cost

72
Q

Net sales equals, sales minus:
0

A. Return outwords
B. Return inwards
C. cost of goods sold
D. carriage on sales

A

B. Return inwards

73
Q

LIFO stands for__________?
0

A. Lots in , Few out
B. Link input, Format Output
C. Last input, First Output
D. Last in, First Out

A

D. Last in, First Out

74
Q

Property, Plant and Equipment are conventionally presented in the Balance Sheet at _________?
0

A. Replacement cost – Accumulated Depreciation
B. Historical cost – Salvage Value
C. Historical cost – Depreciation portion thereof
D. Original cost adjusted for general price-level change

A

C. Historical cost – Depreciation portion thereof

75
Q

Outstanding salaries is shown as___________?
0

A. An Asset in the Balance Sheet
B. A Liability
C. By adjusting it in the P & L A/c
D. Both B. and C. above

A

D. Both B. and C. above

76
Q

Insurance prepaid is shown as:___________?
0

A. Current Asset
B. Current Liability
C. Fixed Asset
D. Income

A

A. Current Asset

77
Q

Depreciation appearing in the Trial Balance should be?
0

A. Debited to P&L A/c
B. Shown as liability in Balance Sheet
C. Reduced from related asset in Balance Sheet
D. Both A. and C. above

A

A. Debited to P&L A/c

78
Q

A club paid subscription fees of 1,400. Out of which 200 is prepaid. In such case
0

A. P&L A/C is debited with 1,400
B. P&L A/C is debited with 1,200
C. 200 is shown as current asset
D. Both B. and C. above

A

D. Both B. and C. above

79
Q

Bad debts recovered is:
0

A. Credited to P&L A/c
B. Debited to P&L A/c
C. Reduced from debtors in Balance Sheet
D. Added to debtors in Balance Sheet

A

A. Credited to P&L A/c

80
Q

The adjustment to be made for prepaid expenses is____________?
0

A. Add prepaid expenses to respective expenses and show it as an asset
B. Deduct prepaid expenses from respective expenses and show it as an asset
C. Add prepaid expenses to respective expenses and show it as a liability
D. Deduct prepaid expenses from respective expenses and show it as a liability

A

B. Deduct prepaid expenses from respective expenses and show it as an asset

81
Q

On scrutiny of a firm‘s books of accounts, it was observed that the following errors have occurred in the previous years but have not yet been rectified.
0

i. Depreciation for 2011-2012- 7,000 understated
ii. Accrued expenses as at March 31, 2013 – 10,000 understated
The impact of this on the reported net income for the year ending March 31, 2013 is

A. 7,000 Overstated
B. 10,000 Overstated
C. 17,000 Understated
D. 17,000 Overstated

A

B. 10,000 Overstated

82
Q

Which of the following entries is correct in respect of reserve for discounts on accounts payable?
0

A. Debit P&L A/c and Credit Reserve for Discount on Accounts Payable A/c
B. Debit Accounts Payable A/c and Credit P&L A/c
C. Debit Reserve for Discount on Accounts Payable A/c and Credit P&L A/c
D. Debit Reserve for Discount on Accounts Payable A/c and credit Accounts Payable A/c

A

C. Debit Reserve for Discount on Accounts Payable A/c and Credit P&L A/c

83
Q

Sundry debtors as per Trial Balance is 43,000 which includes 2,200 due from ‗H in respect of goods sent to him on approval basis, the cost price of which is 1,800. Rectification would involve:
0

A. Adding 2,200 to closing stock
B. Deducting 1,800 from closing stock and deducting 2,200 each from debtors and sales
C. Adding 1,800 to closing stock and deducting 2,200 each from debtors and sales
D. Deducting 1,800 from debtors

A

C. Adding 1,800 to closing stock and deducting 2,200 each from debtors and sales

84
Q

Goods in stock worth 800 are destroyed by fire and the Insurance Co. is accepted the claim for 600. Adjustment would involve
0

A. Debit of 800 to Trading Account and credit of 600 and 200 to insurance company and
Profit and Loss Account respectively
B. Deduct the 800 from closing stock in the Trading Account
C. Credit insurance company for 600
D. Debit of 600 and 200 to insurance company and Profit and Loss Account respectively and credit of 800 to Trading Account

A

D. Debit of 600 and 200 to insurance company and Profit and Loss Account respectively and credit of 800 to Trading Account

85
Q

Prepaid expenses are valued on the Balance Sheet at
0

A. Replacement cost
B. Current cost
C. Cost to acquire less accumulated amortization
D. Cost less expired portion

A

D. Cost less expired portion

86
Q

Which of the following relationships is/are false?
0

A. Net Profit = Gross Profit – Administration and Other expenses
B. Net Profit = Gross Profit + Administration expenses and Other expenses
C. Opening Stock + Purchases – Closing Stock = Cost of Sales
D. Both B. and C. above

A

D. Both B. and C. above

87
Q

Which of the following shall not be deducted from net profit while calculating managerial remuneration?
0

A. Loss on sale of undertaking
B. Debts considered bad and written off
C. Liability arising from a breach of contract
D. Director‘s remuneration

A

D. Director‘s remuneration

88
Q

Which of the following equations is correct?
0

A. Gross Profit+ Sales+ Direct expenses+ Purchases+ Closing stock = Opening stock
B. Gross Profit+ Sales+ Direct expenses+ Purchases- Closing stock = Opening Stock
C. Gross Profit + Opening Stock + Direct expenses + Purchases- Closing stock = Sales
D. Gross Profit – Opening Stock + Direct expenses + Purchases +Closing stock = Sales

A

C. Gross Profit + Opening Stock + Direct expenses + Purchases- Closing stock = Sales

89
Q

Which of the following is not true with regard to preparation of Profit & Loss Account?
0

A. Profit & Loss Account is prepared for a certain period and hence it is an interim statement
B. Profit & Loss Account does not disclose the effect of non-financial items
C. Net Profits are ascertained on the basis of current costs
D. Net Profits as disclosed by P&L Account is not absolute

A

A. Profit & Loss Account is prepared for a certain period and hence it is an interim statement

90
Q

The Profit and Loss Account shows the:
0

A. Financial results of the concern for a period
B. Financial position of the concern on a particular date
C. Financial results of the concern on a particular date
D. Cost of goods sold during the period

A

A. Financial results of the concern for a period

91
Q

Which of the following will not appear in Profit and Loss Account of a business?
0

A. Drawings
B. Bad debts
C. Accrued expenses
D. Reserve for discount on Sundry Creditors

A

A. Drawings

92
Q

Which of the following is not a financial statement?
0

A. Profit and Loss Account
B. Balance Sheet
C. Funds Flow Statement
D. Trial Balance

A

D. Trial Balance

93
Q

If unexpired insurance appears in the Trial Balance, it should be:
0

A. Credited to the Profit & Loss Account
B. Debited to the Profit & Loss Account
C. Shown on the liabilities side of the Balance Sheet
D. Shown on the assets side of the Balance Sheet

A

D. Shown on the assets side of the Balance Sheet

94
Q

Which of the following are/is not a fixed asset?
0

A. Stock
B. Vehicle
C. Fixed deposit in bank
D. Both A. and C. above

A

D. Both A. and C. above

95
Q

Which of the following are/is a current asset?
0

A. Sundry Debtors
B. Stock
C. Prepaid insurance
D. All of A. B. and C. above

A

D. All of A. B. and C. above

96
Q

Tax deducted at source appears in the Balance Sheet
0

A. On the assets side under current assets
B. On the assets side under loans and advances
C. On the liabilities side under current liabilities
D. On the liabilities side under provisions

A

C. On the liabilities side under current liabilities

97
Q

Which of the following statements is false ? select the false from below options
0

A. Balance Sheet discloses financial position of the business
B. A person who owes to the business is called Debtor
C. Decrease in the value of the asset could decrease the value of a liability
D. Assets are to be shown in the Balance Sheet at the realizable value

A

D. Assets are to be shown in the Balance Sheet at the realizable value

98
Q

The Balance Sheet gives information regarding the____________?
0

A. Results of operations for a particular period
B. Financial position during a particular period
C. Profit earning capacity for a particular period
D. Financial position as on a particular date

A

D. Financial position as on a particular date

(2023) Accounts Officer PakMcqs MCQS (5 decks)

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