Question38:-Hardware/Software designed to guard against unauthorized access to a computer network is known as

A:-Netwall
B:-Wallblock
C:-Bouncer
D:-Firewall
Correct Answer:- Option-D
Question39:-A row ina relational table is also referred to as
A:-Value
B:-Field
C:-Tuple
D:-Attribute
Correct Answer:- Option-C
Question40:-The program that converts high level code to low level code is called
A:-Processor
B:-Compiler
C:-Emulator
D:-Converter
Correct Answer:- Option-B
Question41:-When shares are forfeited this share capital is debited by
A:-Calls in arrears
B:-Called up value
:-Paid up value
D:-None of these
Correct Answer:- Option-B
Question42:-AS-26 is related with
A:-Tangible assets
ixed assets
C:-Intangible assets
D:-Current assets
Correct Answer:- Option-C
Question43:-Under departmental accounting General expenses which cannot be apportioned appear in
A:-Balance sheet
General P/L account
C:-Columnar trading account
D:-None of these
Correct Answer:- Option-B
Question44:-If goods are invoiced to branch at 25% on cost price, it will be at at on selling price.
A:-20%
B:-25%
C:-33 1/3
D:-50%
Correct Answer:- Option-A
Question45:-Goods sent by Head Office to Branch is credited in Head Office books to account.
A:-Goods in transit
B:-Branch Account
C:-Goods sent to Branch
D:-None of these
Correct Answer:- Option-C
Question46:-A fund flow statement is prepared to disclose
A:-the result of operation
-the changes in financial position
C:-the financial position
D:-none of these
Correct Answer:- Option-B
Question47:-Excess of minimum rent over royalties is called
A:-short workings
-dead rent
C:-royalties