First Pre Board Exam May 2016 Batch

FIRST PRE - BOARD EXAMINATIONS ANSWER KEY DEC. 19-20, 2015

FINANCIAL ACCOUNTING & REPORTING

TAXATION

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$

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$

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9

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A

10

11

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A

11

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A

11

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A

12

A

""

C

12

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A

1

D

"5

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1

1"

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1"

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D

1"

15

A

"#

D

15

A

"#

D

15

1!

A

"$

D

1!

A

"$

C

1!

1#

B

"9

A

1#

C

"9

D

1#

1$

D

50

A

1$

C

50

C

1$

19

C

51

C

19

C

51

D

19

20

D

52

C

20

D

52

C

20

21

C

5

A

21

B

5

B

21

22

D

5"

C

22

B

5"

D

22

2

D

55

B

2

B

55

B

2

2"

C

5!

C

2"

A

5!

B

2"

25

C

5#

C

25

D

5#

D

25

2!

D

5$

B

2!

D

5$

B

2!

2#

C

59

C

2#

A

59

C

2#

2$

C

!0

B

2$

C

!0

A

2$

29

A

!1

B

29

B

29

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D

!2

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C

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C

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A

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A

C

2

FIRST PRE - BOARD EXAMINATIONS ANSWER KEY DEC. 19-20, 2015

REGULATORY FRAMEWORK FOR BUSINESS  TRANSACTIONS

AUDITING

1

B



C

!5

C

9#

D

1

C



B

!5 C

1

2

A

"

C

!!

C

9$

D

2

D

"

C

!! D

2



C

5

D

!#

B

99

D



D

5

D

!# A



"

D

!

D

!$

D

100

C

"

B

!



!$ A

"

5

A

#

D

!9

D

5

A

#

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!9 D

5

!

D

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D

#0

D

!

C

$

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#0 B

!

#

A

9

C

#1

D

#

C

9

(

#

$

A

"0

C

#2

D

$

C

"0

)

$

9

C

"1

B

#

D

9

B

"1

)

9

10

A

"2

D

#"

D

10

D

"2

(

10

11

B

"

A

#5

C

11

C

"



11

12

B

""

C

#!

B

12

A

""



12

1

B

"5

D

##

C

1

A

"5

'

1

1"

B

"!

B

#$

C

1"

A

"!



1"

15

D

"#

D

#9

C

15

D

"#

'

15

1!

D

"$

D

$0

B

1!

C

"$

(

1!

1#

B

"9

D

$1

B

1#

D

"9

'

1#

1$

E

50

D

$2

B

1$

C

50



1$

19

D

51

D

$

A

19

C

51

'

19

20

A

52

C

$"

A

20

A

52

)

20

21

B

5

A

$5

A

21

C

5



21

22

D

5"

A

$!

D

22

C

5"

(

22

2

A

55

D

$#

B

2

B

55

)

2

2"

D

5!

C

$$

A

2"

D

5!

(

2"

25

D

5#

B

$9

A

25

D

5#

)

25

2!

C

5$

D

90

D

2!

A

5$

)

2!

2#

C

59

D

91

D

2#

A

59

(

2#

2$

B

!0

D

92

C

2$

D

!0

'

2$

29

C

!1

D

9

C

29

D

!1



29

0

B

!2

D

9"

A

0

D

!2

(

0

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D

!

B

95

D

1

D

!

'

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2

B

!"

C

9!

D

2

C

!"

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2

AD%ANCED ACCOUNTING D



A

A

"

B

D

5

A

B

!

A

A

#

D

D

$

C

A

9

B

A

"0

C

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

D

MS A



B

B

"

D

C

5

B

B

!

B

D

#

A

A

$

D

B

9

C

A

"0

A

C

"1

C

A

"2

C

B

"

D

A

""

C

B

"5

B

D

"!

A

C

"#

B

A

"$

C

B

"9

A

B

50

C

E A A C C A A D C D B

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