Which of the following points may NOT be considered during verification of debtors’ balances?

• A) Check accuracy and completeness of debtors' listing
• B) Verify nature, amount and classification of credit balance
• C) Check credit note cut-off, if material
• D) Obtain confirmation from creditors

A building company constructs its own office block. How the company should identify this asset in the costing records?

• A) Record the asset with intangible fixed assets
• B) Record the asset separately in costing records
• C) Record the asset in separately in liabilities
• D) Record the asset in capital investments

Letter of confirmation may include the following information EXCEPT:

• A) Full title of account and balances thereon
• B) Interest charged during the period
• C) Accounts opened during the period
• D) Details of security and charges

Which one of the following best describes the purpose of letter of confirmation from the bank?

• A) To check the bank balances in order to finally give true and fair view
• B) To check the bank balances in order to ensure the financial health of the company
• C) To confirm the bank balances and other matters before the audit process start in a company
• D) To confirm the bank balances and other matters to the auditor directly

We cannot declare a function as a friend of ________ classes

• A) istream or ostream
• B)
• C)
• D)

Automatic variable are created constantly and destroyed

• A) All the time
• B)
• C)
• D)

________ are a conditional compilation process that is used to replace a piece of code by its definition in a program

• A) function
• B)
• C)
• D)

calloc() function allocates multiple blocks of memory and each block have ________ ?

• A) same size
• B)
• C)
• D)

in C++ sizeof operator is used to determine ________

• A)
• B)
• C)
• D)

which of the following header file deals with stream extraction?

• A) iostream.h
• B)
• C)
• D)

Type to use getch() function without including #include<conio.h> header file in the program is a ________ error

• A) compilation
• B)
• C)
• D)

in C++ the default constructor takes ________

• A) No arguments
• B)
• C)
• D)

in C++ the name of the ________ is the same as that of a class with a preceding tilde (~) sign.

• A) Destructor
• B)
• C)
• D)

which of the following option returns the state of end file?

• A) cin.eof()
• B)
• C)
• D)

If the memory in the free store is not sufficient enough to fulfill the request, malloc() function return ________

• A) Null
• B)
• C)
• D)

in C/C++ language, memory at runtime is allocated from ________

• A) Stack
• B)
• C)
• D)

When overloading assignment (=) operator, which of the following syntax is correct?

• A) void operator=( const String &s);
• B)
• C)
• D)

which of the following code:

• A) ***7
• B)
• C)
• D)

For overloading minus (-) operator, which member operator function will be correct?

• A) complex operator-(complex c)
• B)
• C)
• D)

In C++ which operator is used for memory allocated?

• A) New
• B)
• C)
• D)