What all documents get created during gr entry in wm process.
626
Income Tax Department sends cheque for INR 2 Crore as
Refund after completion of Assessment for A.Y.2011 - 2012
to a Company. As per IT Return filed for this year I.T.
due to Government was INR 60 Lac but was assessed at INR
70 Lac. TDS due to Company was INR 3 Crore which was
admitted as INR 2.7 Crore by Government. Government also
adjusts Tax dues for A.Y. 2009 - 2010 of INR 40 Lac which
was disputed earlier by the Company and Appeal was lying
with the CIT. Government pays Interest to the Company
amounting to INR 40 Lac. Provision for Income Tax made by
the Company in its accounts for F.Y. 2010 - 2011 (A.Y.
2011 - 2012) was INR 50 Lac. What would be the Journal
Entry at the time of receipt of Refund of INR 2 Crore
from the Government in A.Y. 2014 - 2015 in the books of
the Company?
2517
Programming in C
JayLQue@hotmail.com
1. Which of the types listed below can be the type of the
result value returned by a user-defined function?
A) int
B) double
C) char
D) all of the above
E) none of the above
2. What is the output from this program?
#include
void do_something(int *thisp, int that)
{
int the_other;
the_other = 5;
that = 2 + the_other;
*thisp = the_other * that;
}
int main(void)
{
int first, second;
first = 1;
second = 2;
do_something(&second, first);
printf("%4d%4d\n", first, second);
return 0;
}
A) 35 2
B) 1 35
C) 35 7
D) 1 2
E) 0
3. In function apart defined below, how many of the
parameters are considered input parameters?
void apart(double x, int *wholep, double *fracp)
{
*wholep = (int)x; *fracp = x - *wholep;
}
A) 0
B) 1
C) 2
D) 3
E) all
4. Variables that represent neither problem inputs nor
problem outputs but are needed for internal computations
are called _____.
A) problem constants
B) prototypes
C) results
D) formula variables
E) program variables
5. This question concerns the following program fragment:
char r, x, y, z, w;
scanf("%c%c%c%c", &x, &y, &z, &w);
if (x < y)
r=x;
else
r=y;
if (r>z)
r=z;
if (r>w)
r=w;
printf("%c\n", r);
The program's effect can best be described as:
A) It displays the letter 'r' after comparing it to x, y,
and z.
B) Of the four input characters, it displays the one that
comes first in the alphabet.
C) Of the four input characters, it displays the one that
comes last in the alphabet.
D) Of the four input characters, it displays the one that
comes second in the alphabet.
E) It displays nothing since characters cannot be compared.
6. In a function that receives a value from the main
function via a parameter and then displays the parameter
value on the screen, that parameter is considered
__________.
A) an input parameter
B) an output parameter
C) an input/output parameter
D) a local variable
E) a stub
7. What is the complement of the following expression?
n||a <= b && c != 100
A) !n || a > b || c == 100
B) !(n && (a > b || c == 100))
C) !n && (a > b || c == 100)
D) !(n || (a > b || c == 100))
E) none of the above
8. The if statement:
if (13 < 12)
printf("never\n");
else
printf("always\n");
A) displays never.
B) displays always.
C) will not compile since 13 is not less than 12.
D) causes a run-time error since 13 is not less than 12.
E) displays nothing since 13 is not less that 12.
9. How many lines of output will be displayed by the
following program fragment?
i=0;
do
{
for (j = 0; j < 4; j = j + 1)
printf("%d\n", i + j);
i=i + 1;
}
while (i < 5);
A) 0
B) 7
C) 9
D) 16
E) 20
10. For what exact range of values of variable x does the
following code segment display the letter 'C'?
if (x <= 200)
if (x < 100)
if (x <= 0)
printf("A\n");
else
printf("B\n");
else
printf("C\n");
else
printf("D\n");
A) 0 < x < 100
B) x <= 0
C) 100 <= x <= 200
D) x > 200
E) 100 < x <= 200
11. The effect of the following program segment can best be
described as __________.
if (x > y)
z = x;
if (x == y)
z=0;
if (x < y)
z = y;
A) the smaller of x and y is stored in z.
B) the larger of x and y is stored in z.
C) the larger of x and y is stored in z unless x and y are
equal, in which case z is assigned zero.
D) the larger of x and y is stored in z unless x and y are
not equal, in which case z is assigned zero.
E) none of the above.
12. The expression: x *= i + j / y; is equivalent to
______.
A) x = x * i + j / y;
B) x = (x * i) + j / y;
C) x = (x * i + j) / y;
D) x = x * (i + j / y);
E) none of the above
13. The facts that a function assumes to be true of the
arguments that it receives are called __________.
A) function input validations
B) local variables
C) postconditions
D) preconditions
E) none of the above
14. How many times is the loop body of the while statement
executed? Refer to the following program segment. Assume
that all variables are of type int.
z=0;
g=0;
s=0;
i=0;
while (i < 50)
{
scanf("%d", &t);
s=s + t;
if (t >= 0)
g=g + 1;
else
z=z + 1;
i=i + 1;
}
A) once
B) never
C) 49 times
D) 50 times
E) until a number 50 or larger is entered
15. A special value that marks the end of a list of input
data is called a __________.
A) terminal value
B) sentinel value
C) loop control value
D) input value
E) loop termination value
16. Here is the prototype of a function:
void five (double x, double* yp, int* zp);
Given these variable declarations, which calls to five are
valid?
int m, n
double p, q
A) five(m, &p, &n);
B) q = five(6.2, &p, &m);
C) five(p, &q, &m);
D) five(7.1, &p, &q);
E) a and c only
F) a, b, c, and d
17. The ______ of a function take(s) information into the
function from the calling statement.
A) local variables
B) input arguments
C) output arguments
D) prototype
E) purpose
18. If the input to the program segment below is 85, what
is its output?
scanf("%d", &s);
if (s >= 90)
printf ("A\n");
else if (s >= 70)
printf ("C\n");
else if (s >= 80)
printf ("B\n");
else
printf ("D\n");
A) A
B) B
C) C
D) D
E) None of the above
19. The value stored in variable s at the end of the
execution of the loop could best be described as
__________. Refer to the following program segment. Assume
that all variables are of type int.
z=0;
g=0;
s=0;
i=0;
while (i < 50)
{
scanf("%d", &t);
s=s + t;
if (t >= 0)
g=g + 1;
else
z=z + 1;
i=i + 1;
}
A) the average of the numbers scanned
B) the sum of the numbers scanned
C) the largest of the numbers scanned
D) how many numbers were scanned
E) the sentinel value
20. What is displayed by the C statements that follow if
the value input is 2?
scanf ("%d", &ctl);
switch (ctl)
{
case 0:
case 1:
printf("red ");
case 2:
printf("blue ");
case 3:
printf("green ");
case 4: printf("yellow");
}
printf("\n");
A) red
B) blue
C) green
D) yellow
E) blue green yellow
21. What is displayed by the C statements below if the
value input is 3?
scanf ("%d", &n);
if (n = 5)
printf("Equal\n");
else if (n < 5)
printf("Less\n");
else
printf("Greater\n");
A) Equal
B) Less
C) Greater
D) No output
22. What will be the value of i after the C statements
below have been executed?
i=3;
j=10;
if ((3 * i) < j)
i=i + 2;
i=i+3;
A) 5
B) 6
C) 8
D) 10
E) 15
23. Which of the types listed below can be the type of a
function output parameter?
A) int*
B) double*
C) char*
D) all of the above
E) none of the above
24. Which one of the following lines names a constant
needed in a program that computes the price per square inch
of a round pizza?
A) scanf("%lf", &radius);
B) pi = 3.14159;
C) #define PI 3.14159
D) #include
E) none of the above
25. Which one of these is not the name of a C library
function?
A) printf
B) sqrt
C) void
D) scanf
E) log
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what is difference between onaftergetrecord and onaftergetcurrentrecord?
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What is the difference between collect and append statements?
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4166
Explain the Difference between Process and a Thread.
1031
A company issues new debentures of Rs.2 million, at par;
the net proceeds being Rs.1.8 million. It has a 13.5 per
cent rate of interest and 7 years maturity. The company’s
tax rate is 52 per cent. What is the cost of debenture
issue? What will be the cost in 4 years if the market value
of debentures at that time is Rs.2.2 million?
4169
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681
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3
