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Archives for February 2018

CORPORATE GOVERNANCE | ROLE OF BOARD OF DIRECTORS

February 17, 2018 By Free Online Notes

What is Corporate Governance? Corporate governance refers to the system by that firm’s area unit managed and controlled. It encompasses the relationships among a company’s shareholders, a board of directors, and senior management. These relationships offer the framework inside that company objectives area unit set and performance is monitored. Three classes of people area unit, thus, a key to company governance success: initial, the common shareholders, who elect the board of directors; second, the businesses board of administrators themselves; and, third, the highest government officers light-emitting diode by the chief officer (CEO).
The board of administrators the essential link between shareholders and managers is probably the foremost effective instrument of fine governance. The oversight of the corporate is ultimately their responsibility. The board, once in operation properly, is additionally associate freelance check on company management to make sure that management acts within the shareholders’ best interests.

ROLE OF BOARD OF DIRECTORS IN CORPORATE GOVERNANCE

The board of directors sets company-wide policy and advises the business executive and alternative senior executives, who manage the company’s everyday activities. In fact, one amongst the board’s most necessary tasks is hiring, firing, and setting of compensation for the business executive. Boards review and approve strategy, important investments, and acquisitions. The board conjointly oversees in operation plans, capital budgets, and also the company’s monetary reports to common shareholders. Usually, in the boards, there are ten or two members, with the company’s business executive often serving as chairman of the board. In Britain, it’s common for the roles of chairman and business executive to be unbroken separate and this idea is gaining support within then us.

CORPORATE SOCIAL RESPONSIBILITY (CSR)

Maximizing investor wealth doesn’t mean that management ought to ignore company social responsibility (CSR), like protective the patron, paying truthful wages to staff, maintaining truthful hiring practices and safe operating conditions, supporting education, and becoming concerned in such environmental problems as clean air and water, it’s acceptable for management to contemplate the interests of stakeholders aside from shareholders, These stakeholders embody creditors, employees, customers, suppliers, communities within which an organization operates, and others. Solely through attention to the legitimate considerations of the firm’s numerous stakeholders will the firm attain its final goal of increasing investor wealth?
Over the previous few decades property has become a growing focus of the many company social responsibility efforts. In a sense, firms have perpetually been involved with their ability to be productive, or property, within the future but, the idea of sustained ability has evolved to such associate extent that it’s currently jewel by several businesses to mean meeting wants the requirements of this while not compromising the flexibility of future generations to fulfill their own needs. Therefore, a lot of and a lot of steps to handle problems like temperature change, oil depletion, and energy usage.

SARBANES-OXLEY ACT OF 2002

There has been revived interest in company governance during this last decade caused by major governance breakdowns, that light-emitting diode to failures to stop a series of recent company scandals involving Enron, WorldCom, world Crossing, Tyco, and various others. Governments and restrictive bodies around the world still specialize in the problem of company governance reform. One sign of the seriousness of this concern was that Congress enacted the Sarbanes-Oxley Act of 2002 (SOX).
Sarbanes-Oxley mandates reforms to combat company and accounting fraud, and imposes new penalties for violations of securities laws. It conjointly incorporates a range of upper standards for company governance and establishes the general public Company Accounting Oversight Board (PCACB). The Securities and Exchange Commission (SEC) appoints the chairman and also the members of the PCAOB. The PCAOB has been given the ability to adopt auditing, internal control. Ethics, and revelation standards for public corporations and their auditor’ likewise as investigating and discipline those concerned.

GOAL OF BUSINESS | HOW TO SET GOAL AND OBJECTIVE FOR BUSINESS

February 16, 2018 By Free Online Notes

What is the Goal of Business? Efficient financial management needs the existence of some objective or goal of business, as a result of judgment on whether or not or not a money call is economical should be created in light-weight of some customary though numerous objectives are attainable, we have a tendency to assume that the goal of the firm is to maximize the wealth of the firm’s gift house owners.

Shares of ordinary shares provide proof of possession in an exceeding corporation. Shareowner wealth is delineated by the value per share of the firm’s ordinary shares, which, in turn, could be a reflection of the firm’s investment, financing and quality management selections the thought is  that the success of a business call ought to be judged by the impact that it ultimately has on share wor

HOW TO SET OBJECTIVE OR GOAL OF BUSINESS

VALUE CREATION

Frequently, profit maximization is obtainable because of the correct objective of the firm. However, below this goal a manager might still show profit will increase by just supply stock and victimization the take to speculate on treasury bills for many companies, this may lead to a decrease in every owner’s share of profits that’s, earnings per share would fall maximizing earnings per share, therefore, is usually advocated as an improved version of profit maximization. However, maximization of earnings per share isn’t a totally acceptable goal as a result of it doesn’t specify the temporal order or length of expected returns, is that the investment project which will manufacture a $75000 after 5 years from currently additional valuable than the project which will manufacture annual returns of $15,000 in every year? A solution to the current question depends on the note value of cash to the firm and to investors at the margin. Few existing stockholders would assume favorably of a project that secure its initial come back in a hundred years, despite however massive this come back so our analysis should take into consideration the time pattern of returns.

Another defect of the target of maximizing earnings per share a defect shared by different ancient come back measures, like come back on investment is that risk isn’t thought of. Some investment comes are way more risky than others. As a result, the possible stream of earnings per share would be additional risky if these come were undertaken additionally, a corporation is going to be additional or less risky looking on the quantity of debt in reference to equity in its capital structure is money risk additionally contributes to the risk to the capitalist. Two corporations have an equivalent expected earnings per share, however, if the earnings stream of the subject to the significant additional risk that the earnings stream of the opposite, the value per share of its stock may possibly be less.

Finally, this objective doesn’t give the impact of dividend policy on the value of the stock. If the sole objective were to maximize earnings per share, the firm would ne’er pay a dividend. It might perpetually improve earnings per share by retentive earnings and investment them at any positive rate of coming back, but tiny. To the extent that the payment of dividends will have an effect on the worth of the stock, the maximization of earnings per share won’t be a satisfactory objective by itself.

For the explanations simply given, an objective of maximizing earnings per share might not be an equivalent as maximizing value per share. The value of a firm’s stock represents the focal judgment of all market participants on the worth of the actual firm. It takes into consideration gift and expected future earnings per share; the temporal order, duration, and risk of those earnings; the dividend policy of the firm; and different factors that bear on the value of the stock. The value is a measuring instrument for business performance; it indicates however well management is doing on behalf of its shareholders.

Management is under continuous review. Shareholders who are discontent with management performance could sell their shares and invest in another company. This action, if taken by different discontent shareholders, can place downward pressure on value per share, so management simply targets making the price for shareholders. This needs management to gauge different investment, financing, and quality management ways in terms of their impact on shareowner price (share price). Additionally, management ought to pursue manufacture market ways, like building market share or increasing client satisfaction, as long as they too can increase shareowner price.

AGENCY FUNCTIONS

It’s long been recognized that the separation of possession and management within the fashionable corporation ends up in potential conflicts between homeowners and managers. Specifically, the objectives of management could dissent from those of the firm’s shareholders. During a massive corporation. Stock is also thus wide command that shareholders cannot even disclose their objectives, abundant less management or influence management. So this separation of possession from management creates a state of affairs within which management could act in its own best interests instead of those of the shareholders.

We might imagine of management because the agents of the homeowners. Shareholders, hoping that the agents can act within the shareholders’ best interests, delegate decision-making authority to theme Jensen and Meckling were the primary to develop a comprehensive theory of the firm below agency arrangements. The less the possession proportion of the managers, the Jess the chance that they as behave during a manner in keeping with maximizing investor wealth and also the bigger the requirement for out of doors shareholders to watch.

Some folks counsel that the first watching of managers comes not from the homeowners however from the managerial’ market. They argue that economical capital markets separation possession and management of an organization The less the possession proportion of the managers, the Jess the chance that they behave during a manner in keeping with maximizing investor wealth and also the bigger the requirement for out of doors shareholders to watch their activities.

Some folks counsel that the first watching of managers comes not from the homeowners however from the social control market. They argue that economical capital markets offer signals regarding the worth of a company’s securities, and so regarding the performance of it’ managers, Managers with sensible performance records ought to have a neater time finding different employment (if they have to) than managers with poor performance records. Thus, if the social control market is competitive each at intervals and out of doors the firm, it’ll tend to discipline managers in this state of affairs, the signals given by changes within the total value of the firm, a securities become vital.

BIOLOGY MCQS | CELL

February 15, 2018 By Free Online Notes

BIOLOGY MCQS

The Most Important Biology MCQS which are used in every type of competitive examinations discusses as under;-

1. The smallest cell organelle is _______________

a. Ribosome
b. Peroxisome
c. Lysosome
d. Glyoxisome

2. The storage of lipid in nerve cell occur in_________________

a. Lipogenesis
b. Lipolysis

c. Gluconeogenesis
d. Tay-sach disease

3.  High density of cristae occur in the mitochondria of____________________

a. Skeletal muscle
b. Cardiac muscle
c.  Smooth muscle
d.  Both a & b.

4.  The resolution power of human naked eye is___________________

a.  1.0 mm.
b.  2.0 mm.

c.  2 mm.
d. 3 mm.
5. The resolution power of light microscope is______________________

a. 200nm
b. 220nm
c. 250nm
d. 300nm.
6. The resolution power of light microscope is times greater than that of naked eye________

a.  1000x
b.  250,000x
c.   500x
d.  250x
7. Which one cell organelle is known as MTOCs

a. Microtubule
b. Basal bodies
c.       Centriole
d.         Cytoskeleton

8. The chemical substance which is used in microscopy to make the structure visible is known as ___________________

a. Vital Stain
b. Counter Stain
c.         Stain
d.         Non Vital Stain

9. Which one enzyme is involved in synthesis H202 of __________________

a. Catalase.
b. Glycolic acid oxidase
c.         Urate oxidase
d.         None of these

10. A stain of a contrasting colour is used to colour the section in a microscopic specimen, that are not made able to be seen by the principal stain is known as________________

a. Vital stain.
b. Non-vital stain.
c. Counter stain.
d. Both a & b

11. To count the cell which apparatus is used_________________

a. Laminar flow.
b. Inverted microscope.
c.         Centrifuge.
d.         Hemocytometer

12. If we want to preserve a Bacteria or any cell for a long time, so it can be put in________

a. Autoclave Machine.
b. Refrigerator & Freezer.
c.         Incubator.
d.         Cryostorage Container.

13. Which one of the following is discovered by *Robert Hook” earlier than Protoplast?

a. Cell membrane.
b. Cell wall.

c. Nucleus.
d. Mitochondria.

14. Calcium Pectate is the composition of _______________________

a. Primary Wall.
b. Secondary Wall.
c:         Middle Lamella.
d.         All of these.

15.  In the Cell Wall the Cellulose Fibrils are cemented by_____________________

a. Calcium

b. Magnesium.

c. pectin.
d. Hemicellulose.

16. The stiffness of the Secondary wall is due to _________________

a. pectin.
b. Lignin.
c.  silica.

d. Waxes

17. In which one of the following group of cells the wall is only primary?

a. Parenchyma, Mesophyll, Young Meristematic
b. Parenchyma, Collenchyma, Sclerenchyma.

c.  Collenchyma.
d. Sclerenchyma

18. The Cell Surface Marker are _____________________

a. Cholesterol.
b. Glycolipid.
c.         Glycoprotein.
d.         Both b & c.

19. The lipid bilayer Model is proposed by _______________________

a.  Gorter and Grendel
b. Robertson.
c.         Singer and Nicholson
d.         Danielle and Davon.

20. Differential permeability of the membrane is due _____________________

a. Lipid
b. Carbohydrate
c.         Protein
d.         Both a and c

21. Cell membrane is negatively charged due to __________________

a. Acylglycerol
b. Choline base
c.         Ethanol amine base
d.         Phosphate group

22. Which one of the following molecule can cross membrane easily ____________

a. Positively charged
b. Negatively charge
c.         None of these
d.         Both a and b

23.  Which one cell organelle acts as a Garbage unit of a cell _______________

a. Golgi
b.         Vacuole
c.         Peroxisome
d.         Lysosome

24. Lysosomes are abundantly present in ________________

a. Kidney
b. Mature RBC
c.         Leucocyte
d.         Both A & B

25.   _________________ is consider as oxidative organ of mitochondria.

a. Cristae
b. Perimltochondrial space
c.         Mitochondrial matrix
d.         Elementary particle

26. The exact site of ATP synthesis in mitochondria is ____________________

a. Cristae
b. Cisternae
c.         Mitochond Matrix
d.         Fl Particle

27. The attachment of two sub units of ribosome is controlled by ________________

a. Ca++ Ions
b. Mg++ Ions
c.         Na+ Ions
d.         K+ Ions

28. The digestive single membrane organelle within many eukaryotic cells is ___________

a. Ribosome
b. Golgi complex
c.         Lysosome
d.         chloroplast

29. The total no of tubule in one centriole is ___________________

a. 9 set
b. 57
c.  27

d. 3

30.  In wheat cells the Svedberg (S) value of whole ribosome be ____________

a.  60s
b. 70s
c.         80s
d.         90s

31. Which one of the following organelles is the packaging center of the cell ___________

a. Lysosome
b. Golgi bodies
c.         Mitochondria
d.         Ribosome

32. This is absent in prokaryotic cell _____________

a. Chloroplast
b. Ribosome
c.         Cell wall
d.         DNA

33. Which of the following is not a membrane-bounded cell organelle __________________

a. Endoplasmic Reticulum
b. Chloroplast
c.         Ribosome
d.         Mitochondrion

34. Ribosome synthesis occur in _________________

a. Cytosole
b. Golgi apparatus
c.         Nucleolus
d.         Nucleoid

35. All of the following cell organelles contain DNA except ___________________

a. Endoplasmic Reticulum
b. Mitochondria
c. Chloroplast
d. Nucleus

36. Group of cisternae is known as ____________________

a. Golgi complex
b.        Golgi apparatus
c.         Dictyosome
d.         Granum

37.  The organelle not present in animal cells is _____________

a. Endoplasmic Reticulum
b. Ribosome
c.         Mitochondrion
d.         Plastid

38. Which one abundantly occur in glandular cells __________________

a. Mitochondria
b.        E.R
c.         Golgi apparatus
d.         Lysosome

39. Nine outer pair of microtubule and two single central tubule is the internal structure of  ________________

a. Centriole
b. Microfilament
c.         Cilia
d.         Spindle fibers

40. Largo number of mitochondria is expected in  __________________

a. Muscle cells
b. Nerve cells
c.         Pancreatic cells
d.         Red blood cells

41. The attachment of many ribosomes to the same   strand of mRNA forms a structure known as ____________________

a. Mesosome
b. Polysome
c.         Nucleosome
d.         Polynucleotide chain

42.  Which one of the following cell organelle produced by another cell organelle _________

a. Chloroplast
b. Mitochondria
c.        Lysosomes
d.         Nucleus

43. The cell organelle which contributes to synthesis of cell wall and plasma membrane is ________________

a. Centriole
b.        Endoplasmic reticulum
c.         Plastid
d.         Golgi body

44. The Petals of Brassica flower has ___________________

a. Leucoplast
b. Chromoplast
c.         Chloroplast
d.         Pro-plastid

45. The cell organelle not present in a typical angiosperm cell is ___________________

a. Mitochondria
b.        Centriole
c.         Golgi body
d.         Ribosome

46. All of the following are double layer membrane organelle except ________________

a. E.R

b. Golgi apparatus

c. Glyoxisome
d.        Mitochondria

47. The largest cell organelle in eukaryotic cell is ____________________

a. Mitochondrion
b. Ribosome
c. Chloroplast

d. Nucleus

48.  All of the following cell organelles except _________________

a. Endoplasmic reticulumare
b. Golgi body
c.         Ribosome
d.         Cell wall

49.  The colour of ripened tomato is due to ___________________

a. Amyloplast
b. Chloroplast
c.         Chromoplast
d.         Aleuroplast

50.  Cyclosis represent __________________

a. Cytoplasmic division
b. Cytoplasmic connection
c.         Cytoplasmic structure
d.         Cytoplasmic movement

51. Which one of the following set has 48 Chromosomes in their somatic cell?

a. Potato and Garden pea
b. Onion and Chimpanzee
c.         Chimpanzee and Potato
d.         Drosophila and Frog

52. The soluble sap of nucleus is known as  ___________________

a. Nucleosome
b. Nucleoplasm
c.  Nucleolus

d. Nuclein

53. In a tissue, neighboring cells remain to join to either through ________________________

a.         primary wall
b.         secondary wall
c.         middle lamella
d.         plasma membrane

54. A disease condition in which the glycogen cant   convert to glucose due to lack of enzyme is known  as ___________________

a. Glycolysis
b. Glycogenesis
c.         Glycogenolysis
d.         Glycogenosis type Il

55.  The cytoplasmic connections through cell walls of adjacent cells are called ___________

a. Cristae
b. Cisternae
c.         Plasmodesmae
d.         Stromata

56. Which one cell organelle work as a safety wall for hydrogen peroxide _____________

a. Lysosome
b. Glyoxisome
c.         Dictyosome
d.         Peroxisome

57. Which one cell organelle is not present in prokaryotic cell __________________

a.         Cytoskeleton
b.         Nucleolus
c.         Peroxisome
d.         All of these

ROUTINE CHECKING | ESSENTIALS | OBJECTIVES | ADVANTAGES & DISADVANTAGES

February 14, 2018 By Free Online Notes

What is Routine Checking? The auditor can check the arithmetical accuracy of journals and ledgers. It is called routine checking. The purpose is to detect the errors and frauds of simple nature. The audit staff can check the balances appearing in journal and ledgers. The subtotal and totals are examined. The differences are calculated. These balances are transferred from one page to another. The amount carried forward should be the same. The checking is useful for determining the accuracy of accounts. The accounting staff cannot change the figures after routine checking. The ledger posting is also tested by means of routine checking. The accounting books and records may have errors and frauds. The errors may be located and frauds may be discovered by it. The auditor is able to give his opinion about the fairness of financial statements. The auditor can fix the responsibility of the accounting staff for negligence of duty.

ESSENTIALS OF ROUTINE CHECKING

 1. SUB-CASTS: Sub-cast is a part of routine checking. Sub-total possible in account matters. The sub-cast must be correct.
2. CASTS: Cast is a part of routine checking. Total in journal and ledger account should be examined for accurate results.
3.CARRY FORWARD: Carry forward is a part of routine checking. The balance of one page can be transferred to the next page.
4.POSTING: Posting is a part of routine checking. The entries are posted  to the ledger accounts. Posting must be properly examined.
5.BALANCING: Balancing is a part of routine checking. Taking the  difference of debit and credit in the account is called balancing.
6.CARRY DOWN: The amount in an account can be transferred to next page. The carry down is part of routine checking.
7.TRANSFER: Transfer is a part of routine checking. The amount in one account can be transferred to another account.

OBJECTIVES OF ROUTINE CHECKING

1. ARITHMETICAL ACCURACY: The purpose of routine checking is to check the arithmetical accuracy of books of accounts. When books are free from errors these are helpful to determine the true and fair view of business matters.
2. CORRECTS POSTING: The purpose of routine checking is to examine   the accuracy of posting. Client staff draws up the books. The   responsibility lies on the head of management for correct recording and posting of entries.
3. NO ALTERATION: The purpose of routine checking is to see that there is no alteration of figures by client staff. It is moral duty of accounting staff not to change figures. Routine checking makes impossible to change figures.

ADVANTAGES OF ROUTINE CHECKING

1. ACCURACY: The benefit of routine checking is that there is accuracy of accounting books and records. The sub-totals, totals, cast and carry forward posting, balancing and transfer are stated as correct.
2. FRAUDS: This checking is useful to check frauds in the books of accounts. The responsibility lies on the head of management for location of fraud. The management can use this tool to meet its duty.
3. POSTING VERIFICATION: This checking helps .to verify posting made in the ledger. The correct posting can provide true and fair view of financial statements. The management can authenticate posting through it.

4. NO CHANGE IN FIGURES: This checking is helpful to eliminate the alteration of figures. The management will meet its obligation with the assistance of this checking, the staff cannot alter figures.

5. FINAL CHECKING: The good thing about this checking is that final checking work is reduced. The ultimate checking becomes early, as major work has already been completed through routine checking.

DISADVANTAGES OF ROUTINE CHECKING

1. NO CARE: The work of this checking is given, to the junior worker. They are doing not contemplate it as vital matter. So the expected results can’t be created for audit purpose.

2. FRAUD: The demerit of this checking is that planned frauds don’t seem to be disclosed. The responsibility of fraud lies on the pinnacle of management. The audited accounts could fail to supply true and truthful read.

3. ERRORS: The demerit of this checking is that errors of principle are not disclosed. The responsibility of errors can be placed on the head of the management. The audited accounts may fail to provide true and fair view.
4. MONOTONY: The work of this checking is boring and time  consuming. The clerks go on checking the totals and sub-totals and balances. It does not improve the performance of employee rather it brings monotony.

ROUTINE CHECKING VERSUS TEST CHECKING

1.FRAUD: In routine checking frauds are easily checked. In case of test checking pre-planned frauds cannot be checked.
2.ERRORS: The errors may exist in books of accounts in case of test checking. There are no errors in routine checking.
3.COST: There is less cost in test checking due to less work. In routine checking there is more work so there is more cost.
4.TIME: Routine checking requires more time for completion of work. Test checking can be completed in less time.
5.USEFUL: Test checking is useful for auditor to complete many audits during one year. Routine checking is useful to complete few audits in one year.
6.PART: Test checking is a part of audit sampling. Routine checking is a part of vouching.
7.REPORT: Audit report shows true and fair view in case of routine checking. The report may not show true and fair view in test checking due to undiscovered errors and frauds.

TEST CHECKING | DEFINITION | ADVANTAGES & DISADVANTAGES

February 13, 2018 By Free Online Notes

What is Test Checking? An auditor may not be in position to check cent percent items while auditing the accounts of any concern. He can examine some entries and remaining items may be considered checked. The data is very large and sufficient time is not available for checking. The cost of audit may be high as compared to fee.The interested parties cannot wait for long time for audited accounts. The audit staff may feel-burden due to large data and errors may not be disclosed. The true and fair view does not mean cent per cent accuracy. In these cases   there is need of test checking or judgement sampling.

DEFINITION OF TEST CHECKING

Professor Meigs says that test checking means to select or examine a representative sample from large number of similar items. It is clear that test checking is sample checking. The whole data cannot be examined. The audit staff can use techniques to check the facts and figures. A certain percentage of transactions can be selected for thorough examination. The remaining transactions are supposed checked.

PRECAUTIONS OF TEST CHECKING

1. INTERNAL CONTROL: Auditor must review system of internal control before doing test checking. He cannot apply test checking when he finds that the internal control system is either ineffective or defective.
2. SAMPLE: The sample items selected from whole data must be representative. The selection can be made by any method. The entire data must be presented in the form of sample.
3. LAST MONTH: The last month of accounting year is the most important. The items appearing in the last month must be given maximum importance at the time of selecting the sample.
4. FIRST MONTH: The first month of accounting year provides essential information. The transaction recorded in the first month must be assigned high weight-age in order to select the sample.

5. SURPRISE TESTING: The auditor should embrace the part of surprise in choice of take a look at. The accounting employees should be unaware of take a look at checking in order that he shouldn’t build arrangement, for take a look at checking.

6. DYNAMIC METHODS: The auditors will modification his methodology of choosing the sample. At just once he will use one methodology whereas at over again he will use alternate methodology. The choice methodology should be modified from time to time.

7. EVERY TYPE OF TRANSACTION: The auditor should choose each kind of group action in take a look at checking. There’s got to embrace every kind of dealing within the sample.

8. EVERY EMPLOYEE: The auditor will choose the work of each worker. The take a look at checking will be wont to examine the work of all staff within the organization.

9. THROUGHOUT THE YEAR: The take a look at checking will be applied to any or all things showing within the books throughout the year. The relevant things square measure most fitted for take a look at checking.

10. CASH BOOK: The cashbook entries should not be used for take a look at checking. There is want of cent percent checking of all things showing in money book. The management over money is crucial for economical business operating.

11. REVIEW: The system of take a look at checking ought to be reviewed from time to time to introduce enhancements.

TRANSACTIONS NOT SUITABLE FOR TEST CHECKING

1. OPENING ENTRIES: It should be noted that opening entries are passed at the start of the year. These items require cent percent checking: There is no need to apply test checking.
2. CLOSING ENTRIES: These entries are recorded at the end of the year. There are few entries for closing the revenue accounts. Test checking is not suitable for closing entries.
3. EXCEPTIONAL ITEMS: The exceptional or unwell may be one or two in number. These items require hundred percent checking. The test checking is essential for large number of transactions.
4. MANAGEMENT REMUNERATION: The management remuneration is not fit for test checking. It can be checked on hundred percent bases. The concept of materiality does not relate to remuneration.
5. BUSINESS PURCHASE: The business purchase transactions are not used for test checking. All assets and liabilities are tested one by one . The business purchase is not a regular feature of activities.

6. SEASONAL INDUSTRY: The seasonal industry transactions are not suitable for test checking. There is much work at one time and there is no work at other time. So this type of work is not fit for test checking,
7. PROFIT & LOSS ITEMS: The Profit and Loss items are checked on cent percent basis. The test checking cannot be applied to profit and loss account items. The true and fair view is possible after thorough checking.
8. BALANCE SHEET ITEMS: The balance sheet items are checked on cent percent basis. There is no need of test checking of assets and liabilities appearing in balance sheet. The facts can be disclosed after thorough checking.
9. DEPRECIATION: The depreciation on fixed assets is charged every year. The amount of depreciation is not fit for test checking. The auditor must apply the rule of cent percent checking on depreciation.
10. ROYALTY: The item of royalty is not suitable for test checking. There is a need of thorough checking Of royalty expense. The royalty is paid on yearly basis so there is one item of checking.
11. RECONCILIATION STATEMENT: The bank reconciliation items are not very large. There are few items so there is a requirement of cent per cent checking.

ADVANTAGES OF TEST CHECKING

1. TIME SAVING: The advantage of take a look at checking is offered within the form of your time saving. A sample thing is checked and remaining items square measure treated as checked. During this method there’s saving in time in take a look at checking.

2. LESS LABOUR: The take a look at checking is beneficial for saving labour. Plenty work needs several clerks for finishing the audit. However take a look at checking is employed to check few things in order that there’s less labour work.

3. ACCURATE BOOKS: The take a look at checking is beneficial to notice the accuracy of accounting books and different record. There’s a requirement of error free books. The take a look at checking could be a step within the right direction to prove accuracy.

4. STAFF EFFICIENCY: The potency of accounting employees improves attributable to take a look at checking. The weakness of worker is rumored to the management. The workers try and improve their work by overcoming their deficiencies.

5. TIMELY REPORT: The good thing about take a look at checking is that timely report may be submitted to management. The big variety of figures may be checked in brief amount of your time in order that there’s no delay.

6. MANY AUDITS: Take a look at checking is beneficial to complete several audits in one year. It saves sufficient time that may be accustomed check the books of recent purchasers. The auditor is in a position to lift additional financial gain.

7. SPECIAL ATTENTION: The auditor pays special attention vital matters. Take a look at checking reduces labour work on the part of audit employees. There is sufficient fundamental measure to settle the vital matters.

DISADVANTAGES OF TEST CHECKING

1. ERRORS ARE NOT DISCLOSED: The demerit of test checking is that errors are not making known by it. In the existence of errors true and fair view is not possible. No doubt the location of errors is the duty of   management but affects the audit work.
2. PLANNED FRAUDS ARE NOT DISCLOSED: The demerit of test checking is that planned frauds may not be disclosed. The fraud discovery is the responsibility of management. The audited accounts   cannot show the true and fair view when fraud exists in books.
3. RESPONSIBILITY CAN NOT BE SHIFTED: The demerit of test checking is that auditor cannot shift his responsibility to others. The   errors and frauds can be discovered through cent’ per cent checking. So auditor is responsible for test checking.
4. REPORT MAY FAIL TO DISCLOSE TRUE POSITION: The audit report may fail to disclose true and fair view of business matters. After   test checking the auditor signs the report. The auditor is responsible for audit report based on test checking.

AUDIT SAMPLING | VARIOUS METHODS OF AUDIT SAMPLING

February 13, 2018 By Free Online Notes

What is Audit Sampling? Audit sampling can be defined as “it is an application of audit procedures to less than cent percent Objects /items within an account balance or class of transactions”. The auditor uses audit sampling in both compliance and substantive testing because every object/item includes an account balance or class of transactions would be costly. The theory of audit sampling may assume that the quality or amount of a properly selected sample is indicative of the superiority or amount of the population from which the sample is selected. An auditor may not be in a spot to check hundred percent items recorded in books of accounts, He can option for audit sampling due to the time limit. The auditor uses either statistical sampling techniques or non-statistical sampling techniques. Statistical sampling techniques use the law of probability to make objective statements about a population. The auditor must select the sample statistically. The sample result must be mathematically evaluated. The auditor uses probabilistic selection techniques to select a statistical sample. Under probabilistic selection techniques, every item in the population has a known chance of being selected. Non-statistical sampling techniques usually do not use these probabilistic selection techniques.

AUDIT SAMPLING METHODS

The various methods of audit sampling are as under;-

A.NON-STATISTICAL SAMPLING METHOD

1. JUDGEMENT SAMPLING (Test checking): The judgement sampling requires the selection of data on the basis of auditor’s experience. The experience and judgement are involved in checking the selected data. The auditor opinion effects, the decision for the selection of the sample.

B. STATISTICAL SAMPLING METHODS

2. RANDOM SAMPLING: All items are given numbers. Every item has an equal chance of selection in a sample. The calculators, computers or table can be used to select the numbers to be included in the sample.
3. SYSTEMATIC SAMPLING: The systematic method can pick the first item at random and thereafter items are included under serial numbers. The sample selected may not be representative of the population.
4. HAPHAZARD SAMPLING: It is an alternative to random selection when an auditor tries to draw sample from the entire population.   The auditor’s personal opinion should not influence the selection of sample.
5. STRATIFIED SAMPLING: stratified sampling requires the data to be divided into sub-population. One part of data may be tested on a cent percent basis and the other part may be tested by sample.
6. CLUSTER SAMPLING: The cluster sampling is possible when data is kept in-groups. A cluster is selected at random and then all items in a cluster are examined. One expense may be recorded weekly while other is kept in the month.
7. BLOCK SAMPLING: The block sampling method requires the selection of one block at random. The invoices relating to one month, for example, November, are selected for sample. It is not the representative of whole data.

FACTORS IN DETERMINING OF SAMPLE

(1)When decisive the sample size, the auditor ought to think about sampling risk, the tolerable error, and also the expected error.

(2) Sampling risk arises from the chance that the auditor conclusion, supported a sample, is also totally different from the conclusion that might be reached if the complete population was subjected to an equivalent audit procedure.

(3) The auditor is two-faced with sampling risk in each test of control and substantive procedure as follow:

(a) Tests of control:

(I) Risk of underneath reliance: the danger that, though the sample result does not support the auditor’s assessment of management risk, the particular compliance rate would support such associate degree assessment.

(II) Risk of over-reliance: the danger that, though the sample result supports the auditor’s assessment of management risk, the particular compliance rate wouldn’t support like associate degree assessment.

(b) Substantive procedures:

(I) Risk of incorrect rejection: the danger that, though the sample results in the supports the conclusion that a recorded account balance or category of transactions is materially misstated, actually it’s not materially misstated.

(II) Risk of incorrect acceptance: the danger that, though the sample result supports the conclusion that a recorded account balance or category or transactions aren’t materially misstated.

(4) The danger of underneath reliance and also the risk of incorrect rejection have an effect on audit potency as they’d commonly result in extra work being performed by the auditor, or the entity, which might establish that the initial conclusions were incorrect. the danger of over-reliance and also the risk of incorrect acceptance audit effectiveness and area unit additional possible to guide to an inaccurate opinion on the money statements than either the danger of underneath reliance or the danger of incorrect rejection.

(5) Sample size is full of the extent of sampling risk the auditor is willing to simply accept from the results of the sample. The lower the danger the auditor is willing to simply accept, the larger the sample size ought to be.

 TOLERABLE ERROR

Tolerable error is that the most error within the population that the auditor would be willing to simply accept and still concludes that the result from the sample has achieved the audit objective. Tolerable error is taken into account throughout the design stage and, for substantive procedures, is said to the auditor’s judgement regarding materiality. The smaller the tolerable error, the larger the sample size ought to be.

In tests of management, the tolerable error is that the most rate of deviation from a prescribed management procedure that the auditor would be willing to simply accept supported the preliminary assessment of management risk. In substantive procedures, the tolerable error is that the most monetary error in associate degree account balance or category of transactions that the auditor would be willing to simply accept in order that once the results of all audit procedures area unit thought of, the auditor is in a position to conclude, with affordable assurance, that the money statements aren’t materially misstated.

 EXPECTED ERROR

If the auditor expects an error to be a gift within the population, a bigger sample than once no error is anticipated commonly has to be examined to conclude that the particular error within the population isn’t larger than the planned tolerable error. Smaller sample sizes area unit even once the population is anticipated to be error free. Indecisive the expected error in an exceeding population, the auditor would think about such matters as error levels known in previous audits, changes within the entity’s procedures, and proof offered from alternative procedures

 SELECTION OF THE SAMPLE

The auditor ought to choose sample things in such the simplest way that the sample is expected to be representative of the population. This needs that everyone thing within the population has an opportunity of being selected. Whereas there are a unit variety of choice ways, unremarkably used are:

Random choice, that ensures that everyone thing within the population has associate degree equal likelihood of choice, for instance, by use of random range tables.

Systematic choice, that involves choosing things employing a constant interval between picks, the primary interval having a random begin. The interval could be supported a particular range of things (for example, each twentieth voucher number) or on financial totals (For example, every Rs 1,000 increase within the additive price of the population). once victimization systematic choice, the auditor would want to work out that the population isn’t structured in such a way that the sampling interval corresponds with a specific pattern within the population. for instance, if in an exceedingly population of branch sales, specified branch’s sales occur solely as each one centesimal item and also the sampling interval selected is fifty, the result would be that the auditor would have selected all, or none, of the sales of that exact branch.

Haphazard choice, which can be a suitable various to random choice, provided the auditor tries to draw a proportional sample from the complete population with no intention to either embody or exclude specific units. once the auditor uses this methodology, care has to be taken to protect against creating a range that’s biased, for instance, towards things that area unit simply placed, as they will not be representative.

PHYSICS MCQS | MEASUREMENT

February 11, 2018 By Free Online Notes

PHYSICS MCQS

The Most Important Physics Mcqs which are used in every type of competitive examination is stated as under;-

1. Which branch of science is more quantitative but less qualitative ___________________________.

a. Physics
b. Chemistry
c. Botany
d. Zoology

2. The standard with which the physical quantities are compared is called __________________________.

a. Measurement
b. A unit
c.  Magnitude
d. Dimension

3. Which one of the following is not a unit of time?

a. A day
b. A light year
c.  A month
d.  An hour

4. The angle made in radian by simple pendulum per second vibrating with 20 cycle per second is _______________________

a. 2 TT
b. 20TT

c. 40TT
d. 10TT

5. Which one of the following is a dimensionless physical quantity?

a. Coefficient of friction
b. strain
c.  Angular displacement
d. All a, b and c

6.  The angle subtended at the center of a circle by an arc of length 1/360 of the circumference of the circle is known as ______

a. Minute
b. Second
c.  Degree
d. Radian

7.         Angle made in radian by minutes hand of a watch in 10 minutes will be ______________________________

a.  TT /3

b.  TT /6
c. 2TT /3
d.         5TT /3

8.  In the equation, F = Aa3, A is a constant and a being acceleration. The dimensions of A will be __________________________

a. MT4
b. MT4 c2
c. MLT4
d. Ml-4

9.  The angle made by an area of a sphere equal to the square of its radius at its center is ________________________________

a. One degree
b. One radian
c.  One revolution
d. One steradian

10. The standard way of writing the mass of proton is ______________________________

a.  0.00000000000000000000000000167 kg
b. 0.00000000000000000000000000167 g
c.  1.67 x 0 27 kg
d. 16.7×10 26 kg

11. Which one of the following is dimensionally correct?

a. 5 Km = 5000 s
b. 5 Newton = 5 dynes
c. 10 joule = 50 kg
d.  None of these

12. The error in the measured quantity due to faulty apparatus is __________________________

a.  Random error
b. Environmental error
c.  Personal error
d. Systematic error

13. Which of the following is not the unit of length

a.  Angstrom
b. Micron
c.  Light year
d.  Fermi
e.  None

14. The percentage uncertainty in mass and velocity of a particle respectively are 2% and 4% respectively, the uncertainty in K.E will be _____________________

a. 20%

b. 10%
c. 30%
d. 40%

15.  The area of the newly constructed town measured approximately 5 km2, which is equivalent to ________________

a.  5 x 103 rn2
b. 5 x 106 m2
c. 5 x 104 m2

d. 5 x 10-6 m2

16.       The final uncertainty in the sum of Xl = 4.5 ±  0.1 cm and = 1.2 ± 0.1 cm is _____________________

a. 0.5 cm
b. 0.2 cm
c.  0.1 cm
d.  None

17.  The uncertainty recorded in the radius of a sphere is 6%. The uncertainty in the area of that sphere is _____________

a. 18%
b. 36%
c. 12%
d.  4%

18. The radius of a sphere is 2.5 cm. The uncertainty in volume of a sphere is _____________________

a. 4%
b. 8%
c. 12%
d. 16%

19.       The uncertainty recorded in the mass, speed of a body and radius of a curve are 2%, 1.3% and 4%. The uncertainty in the centripetal force

a. 7.3%
b. 3.3%
c.  8.6%
d.  5.3%

20. The time for 10 vibrations of simple pendulum recorded by stop watch is 17.5s± 0. The uncertainty in the final result is ______

a.  0.1 s
b. 0.006 s

c. 0.01 s
d. 0.002 s

21.  24000 people witnessed a 2nd on match between Pakistan and Australia day cricket. Melbourne cricket ground, the number significant figures in the counts are ____________________

a.  2
b. 3
c.  5
d.  6

22. The number x =3.4252 , rounded to two decimal place is _______________________

a. 3.43
b. 4.00
c. 3.42
d. 3.44

23. The sum (10.1+20.54+30.555) cm up to correct significant figures is _______________________

a.  61.195 cm
b. 62 cm
c.  61.2 cm
d.  None

24.  The area of a rectangle of length 1.2 cm and width 1.30 cm up to correct significant figures is ________________

a.  1.56 cm2
b. 1.6 cm2
c.  1.5 cm2
d.  1.60 cm2

25. The density of the air is 1.2 kg/m3. This density in CGS system is _______________________

a. 1.2 x10-3 g/cm3
b. 1.2 g/cm3
c.  2.3 g/cm3
d. 6.4 g/cm3

26. The dimensions of gravitational constant G are ___________________________

a.  [MLT21
b. [M3r21
c. [M l L3 T21
d. None

27.  The dimensions of torque are similar to the dimensions of ____________________

a. Force
b. Einstein’s energy mass equation
c.  Plank’s constant

d.  Angular momentum

28.  A student measured the speed of sound at 0 by using resonance tube. The values obtain on repetition were, 330m/s, 331m/s, 332m/ 333m/s, the measurements are ________________

a. More precise but less accurate
b. less precise and accurate
c.  more precise and more accurate
d.  less precise but more accurate

29.  The ratio of dimensions of inertial mass to gravitational mass is _____________________

a. 1 : 1

b. 1 : T-1
c. T-1 : 1

d. 1 : T-2

30.  A car is racing at 7200 km/h. The racing speed in Sl units will be ___________________

a. 2km/s
b. 2 m/s
c. 2000 km/s
d. 2000 m/s

31.  The percentage uncertainties in mass and spring constant in time period of spring mass system respectively are 2% and 6%. The percent uncertainty in its time period will be _____________________

a. 3%
b. 4%
c.  8%
d. none

32.  A solid angle made by 200 crn2 area of a cone of radius 10 cm at the cone edge will be ______________________

a.         2TT steradian
b.         2 steradian
c.         2Tr radian
d.         2 radian

CHEMISTRY MCQS | STOICHIOMETRY

February 11, 2018 By Free Online Notes

CHEMISTRY MCQS

The Most Important Chemistry Mcqs  which are used in every type of competitive examination is stated as under;-

1. One atom of sodium is _________________________.

a. 23g
b. NA moles
c. Positively charged
d. 1/NA moles

2. Bismark brown is a dye. Its molar mass is 228.3 g/mol. When the dye was analyzed by a scientist, it was found that it contains 30.68% nitrogen. How many nitrogen atoms are there in each Bismark brown molecule?

  1. 6
  2. 5
  3. 4
  4. 3

3. The mass of 2 moles of sodium hydroxide will be

a. 2g
b. 20g
c. 40 g
d. 80 g

4. Consider the following reaction
2Al(s) + 3 Cl2(g)       2AlCl
The following figure represents a mixture of Al(S). Consider that each symbol is representing one mole of the substance. Which of the reactants will be consumed earlier and how many moles of the product will be formed.

a. Al and 4 mol of AICl3
b. Cl2 and 4 mol of AICl3
c. Cl2 and 6 mol of AICl3
d. both reactants will be consumed at the same time and 4 mol of AICl3

5.     10 moles of H2O contains

a. 100 moles of bonds
b. 100 moles of electrons
c.  30 atoms

d. 20 moles of hydrogen bonds

6.  Ozone (03) filters the cosmic rays of sunlight. How many oxygen atoms are there in 0.2 mole of Ozone (03, molar mass 48.0 g/mol)?

a. 6.02 x 1022
b. 6.02 x 1023
c.  3.61 x 1023

d. 6 x 1023

7. On heating, the hydrated salt CaS04.xH20 loses its water of crystallization. In an experiment, it was found that when 0.2 mol of the hydrated salt was heated 0.10 mol of water was lost. What is the molecular formula of the hydrated compound?

a. CaS04
b. CaS04.%H20
c.  CaS04.H20
d. CaS04.2H20

8.  Zirconium chloride reacts with magnesium to produce Zirconium.
ZrC14 + 2Mg   7-r + 2MgC12
How many moles of Zr would be produced if 0.2 mol of Mg metal is used in the reaction?

a. 0.1
b. 0.01
c. 0.20
d. 0.05

9. Tobacco contains a poisonous alkaloid called Nicotine. The molecular formula of nicotine is CloH14N2 (molar mass = 162.23 g). The mass percentage of nitrogen in nicotine, is?

a. 4.32%
b. 8.23%
c. 12.4%
d. 17.3%

10.  A sample of an ionic compound contains 2.82 g Na, 4.35 g Cl, and 7.83 g O. The empirical formula of this compound is:

a. NaCLO2
b. NaCLO3
c.  NaCLO
d. NaCLO4

11. How many carbonate ions are there in 50g of CaC03?

a. 50/100 x 6.022 x 1023
b. 100/50 x 6.022 x 1023
c.  50  x 6.022 x 1023
d. 50  x100 / 6.022 x 1023

12.  Stoichiometric calculations can only be carried out when

a. The reaction is irreversible
b. There is no side reaction
c.  At least one of the reactants is consumed completely
d. All of the above

13. How many molecules of oxygen will be produced from the decomposition of 2 kilomoles of potassium chlorate according to the following reaction?

            2KClO 3(s) _______ 2KCL(s) +302(g)

a.  3 x 6.022 x 1023
b.  3×103
c.  3 x 103 x 6.022 x 1023

d. 3 x 103 x 6

14. Which of the following represents 1 mol of the substances?

a. 4g helium
b. 6,022 x1024 molecules of NH3
c.  40g calcium chloride
d.  6.022   molecules of

15.  Urea (NH2)2CO is used as fertilizer. If 2 moles of urea is present in a container than a mass of the nitrogen in the compound will be

a. 14g
b. 56g
c. 28g
d. 42g

16.  8g of methane (CH4) contains

a. 4 hydrogen atoms
b. 0.5 mol of carbon atoms
c.  carbon atoms
d.  hydrogen atoms

17.  A beaker has 180g of water in it. Number c moles of oxygen atoms in it will be

a. 10

b. 18

c. 180
d. 20

18.   23.5g of N2 contain as many atoms as in

a. 23.5g ofO2
b. 23.5g of CO
c.  23.5g of H2
d.  23.5g of CL2

19. Sample containing a maximum number of atoms among the following is

a.  6g of He
b. 28g of N2
c.  4g of H2
d.  48g of O2

20.  If a piece of 4 mol of lithium is dropped in 72g of water in a container then

a. 2 mol of lithium is left unreacted
b. 2 mol of water is left unreacted
c. 2.5 mol of lithium is left unreacted
d. None of the reactants is left unreacted

21. If sulfur is in excess then production of 2 mol of ferrous sulfide requires

a. 2g of iron
b. 4g of iron
c.  56g of iron
d. 112g of iron

22. DDT is widely used as an insecticide. Its molar mass is 354.5g/mol. When DDT was analyzed by a chemist he found that it contains 47.4% carbon. How many carbon atoms are there in each DDT molecule?

a. 10
b. 12
c. 14
d. 16

23. One gram atom of chlorine is equal to

a.  One mole of chlorine atoms
b. 71-gram
c.  One gram of chlorine atoms
d.  a, b both are correct

24. All of the following are not quantitative statements except

a. This ore contains copper.
b. That E.D.T.A solution is 0.1 molar.
c.  Let’s start with an aqueous solution first.
d.  It is sour it must be the citric acid.
25. If theoretical and percentage yields of a product are 50g and 90g respectively, then actual yield of the product will be

a. 80g
b. 70g
c. 35g
d. 459

26. How many liters of sulfur dioxide at STP is produced from burning 1.6g of sulfur in excess of oxygen? S +0 2(g) —9 SO2(g)

a. 44.81L
b. 22.4L
c. 11.2L
d. 1.12L

27.       Which one among the following is NOT correct for a mole?

a. it is a counting unit

b. it is the gram atomic or gram formula mass of a substance
c. it contains particles

d. it contains a different number of particles for different substances

28. How much calcium is present in 0.1g of CaC03?

a. 0.019
b. 0.02g
c. 0.03g
d. 0.04g

GENERAL KNOWLEDGE MCQS | COUNTRIES OF THE WORLD

February 11, 2018 By Free Online Notes

GENERAL KNOWLEDGE MCQS

The Most Important General Knowledge MCQS which are used in competitive examinations discusses as under;-

1. There are ___________________ Countries in the world.

A) 193
B) 182
C) 186
D) 196

2. Myanmar is the new name of _____________________.

A) Sri Lanka

B) Burma

C) Combodia
D) Vietnam

3. The Capital City Of Australia is _____________________ .

A)        Sydney
B)        Hobarte
C)        Melbourne
D)        Canberra

4. In Afghanistan, who was the supreme leader of the ruling Taliban, who captured Kabul on September 27, 1996?

(A)       Gulbaddin Hikmatyar
(B)       Mullah Muhammad Umer
(C)       Rasheed Dostum

(D)       Abdul-Rub Siyaf

5.  Addis Ababa is the capital of _________________ .

(A)       Rwanda
(B)       Cameroon
(C)       Ethiopia
(D)       Kenya

6. Which country exploded its first nuclear device underground________________________________?

(A)       Britain
(B)       China
(C)       USA
(D)       USSR

7. Changed name of Formosa is ______________________ .

(A)       Singapore
(B)       Taiwan
(C)       Malaysia

(D)       Hong Kong

8.         Germany was divided into two separate independent states (East Germany and West Germany) in _________________________.

(A)       1920
(B)       1946
(C)       1940
(D)       1945

9.  East Germany and West Germany were once again merged into one state on ________.

(A)       September 16, 1989
(B)       October 24, 1988
(C)       October 03, 1990

(D)       October 13, 1989

10. Tashkent is the capital of__________________.

(A)       Tajikistan

(B)       Turkmenistan
(C)       Azerbaijan
(D)       Uzbekistan

11. Sheikh Hasina Wajid became Bangladesh’s Prime Minister after________________.

(A)       Khalida Zia
(B)       Gen. Ershad

(C)       Mujeebur Rehman
(D)       Zia-ur-Rehman

12. New name of Zaire (An African country) is_______________________.

(A)       Chad

(B)       Congo
(C)       Ghana
(D)       Mozambique

13.  Eritrea became an independent state on May 24, 1993; got independence from________________.

(A)       South Africa
(B)       Nigeria
(C)       Zimbabwe
(D)       Ethiopia

14.  Kuwait was occupied by Iraq on ___________________.

(A)       Feb. 27, 1991

(B)       Aug. 28, 1990
(C)       Aug. 02,1990

(D)       Aug. 17, 1991

15. Amman is the capital of: ______________________.

(A)       Jordan
(B)       Yemen
(C)       Bahrain

(D)       Qatar

16.  The currency of Iraq Is: ______________________.

(A)       Dinar

(B)       Rial
(C)       Dirham
(D)       Rupee

17.  Who was the first president of USA __________________________?

(A)       Richard Nixon
(B)       John F. Kennedy
(C)       George Washington
(D)       Abraham Lincoln

18.  Which was the first country to recognize Bangladesh __________________?

(A)       China
(B)       India

(C)       USA
(D)       Pakistan

19.  Rauf Denktash is the statesman of: _______________________.

(A)       Cyprus

(B)       Turkey
(C)       Albania
(D)       Bulgaria

20.  The capital of Libya is: _______________________.

(A)       Havana
(B)       Kampala
(C)       Tripoli
(D)       Belgrade

21. The currency of Turkey is: ____________________.

(A)       Pound
(B)       Peso
(C)       Markka
(D)       Lira

22.  Which is the most country of the world ___________________?

(A)       India
(B)       Russian Federation

(C)       China
(D)       USA

23.  USA consists of ________________________ states.

(A)       52
(B)       50
(C)       54

(D)       51

24.  Suez Canal joins: ___________________________.

(A)       Egypt to Turkey
(B)       The Mediterranean
(C)       London to New
(D)       Tokyo to Osaka

25.  The largest producer of Silver in the world ___________________.

(A) Bangladesh

(B)       Egypt

(C)       Peru
(D)       Mexico

26.  Which portion of the world is uninhabited ________________.

(A)       Alaska
(B)       Antarctica
(C)       Australia

(D)       Thar

27. Russia is located in the continent of:______________________.

(A)       Europe
(B)       Asia

(C)       Latin America

(D)       Europe and Asia

28.  Netherlands is also known as __________________.

(A)       Belgium

(B)       Finland
(C)       Holland
(D)       Greece

29.  “Vatican City’ is located in: _________________.

(A)       Italy
(B)       Greece
(C)       Scotland

(D)       Britain

30.  Sheikh Zid bin Sultan is the president of ___________________.

(A)       Bahrain
(B)       UAE
(C)       Qatar
(D)       Kuwait

31.  The city of seven Hills is:_________________.

(A)       Milan
(B)       Athens
(C)       Murree
(D)       Rome

32.  Land of Midnight Sun is: _________________.

(A)       Japan
(B)       Norway
(C)       Australia
(D)       New Zealand

33.  The capital of Brazil is: _____________________.

(A)       Hawana
(B)       Reo de Janero
(C)       Brasilia
(D)       Sofia

34. What is the currency or South Africa ________________?

(A)       Rand
(B)       Dollar
(C)       Franc
(D)       Pound

35.  Which country Is called ‘Buffer State of Asia’ __________________?

(A)       Mangolia
(B)       Afghanistan

(C)       Tibet
(D)       Myanmar

36.  __________________ is called ‘Land of Mountain’?

(A)       Indonesia
(B)       Japan
(C)       Nepal
(D)       Pakistan

37.       ‘Land of Thousand Lakes’ is: ___________________.

(A)       Finland
(B)       Iceland
(C)       Pakistan
(D)       Bangladesh

38.  After Iran, who is the largest manufacturer of carpets __________________?

(A)       Afghanistan
(B)       Pakistan
(C)       Iraq
(D)       Uzbekistan

39.  China is a state based on: ___________________________.

(A)       Partyless democracy
(B)       Bi-party system
(C)       Multi-party system
(D)       Single party system

40.  Official reports of the British Govt. are called: ____________________.

(A)       White Books
(B)       Green Books
(C)       Grey Books

(D)       Blue Books  

41. __________________ is called ‘Key to the Mediterranean’.

(A)       Athens
(B)       Rome
(C)       Gibraltar
 (D)      Madrid

42.  Which European country is called ‘Flower Garden of Europe’ ________________?

(A)       Sweden
(B)       Netherlands
(C)       Switzerland
(D)       Finland

43.  The famous ‘Taj Mahal’ is situated in: _____________________.

(A)       Agra

(B)       Madras
(C)       Delhi
(D)       Kolkata

44. Eternal city is:________________________.

(A)       Baghdad
(B)       Quetta
(C)       Athens
(D)       Cairo

45.  ___________________ is called ‘Land of White Elephants’.

(A)       Kenya
(B)       Congo
(C)       Thailand
(D)       Mozambique

46.  ‘Forbidden City’ is: _______________________.

(A)       Lhasa (Tibet)
(B)       Beijing
(C)       Tokyo
(D)       Rome

47.  Singapore City is the capital of: ____________________.

(A)       Taiwan
(B)       Hong Kong
(C)       Vietnam
(D)       Singapore

48.  ____________________ is called ‘Site of Ancient Civilization’.

(A)       Egypt
(B)       Iraq
(C)       China
(D)       Greece

49. ‘Pearl of East’ is: __________________.

(A)       Bangkok
(B)       Tokyo
(C)       Seoul
(D)       Penang

50.  Fidel Castro is the president of: _______________________.

(A)       Cuba
(B)       Mexico
(C)       Jamaica
(D)       Uruguay

INTERNAL CLOCK | HOW CLOCK WORKING IN COMPUTER SYSTEM

February 11, 2018 By Free Online Notes

What is Internal Clock? Every digital computer encompasses a system clock, however, the clock’s primary purpose isn’t to stay the time of day. Like most recent wristwatches, the clock is driven by quartz. Once electricity is applied, the molecules within the crystal vibrate immeasurable times per second, a rate that never changes. The speed of the vibrations is decided by the thickness of the crystal. The PC uses the vibrations of the quartz within the system internal clock to time its process operations.

INTERNAL CLOCK COMPUTER

Over the years, system internal clocks became steady quicker. As an example, the primary computer operated at four.77 rate. Hertz (Hz) may be alive in cycles per second. A rate (MHz) suggests that “millions of cycles per second.” rate (GHz) suggests that “billions of cycles per second.”

  The computer’s in operation speed is tied to the speed of the internal clock. As an example, if a computer’s clock speed is 800 megacycle, it “ticks” 800 million times per second. A clock cycle is a single tick, the time it takes to show a semiconductor device off and back on once more. A processor will execute an associated instruction in a very given range of clock cycles because the system’s clock speed will increase, thus will the quantity of directions it will do every second. Clock speeds bigger than one area unit currently common, and processor speeds area unit increasing quickly.

THE BUS

A bus may be a path between the elements of a laptop. There area unit two main buses in a very computer: the interior or system bus and also the external or expansion bus. The system bus resides on the motherboard and connects the hardware to different devices that reside on the motherboard, associate enlargement bus connects external devices, like the keyboard, mouse, modem, printer, and so on, to the CPU. Cables from disk drives and different internal devices area unit obstructed into the bus. The system bus has two parts: the information bus and also the RAM address bus.

THE DATA BUS

The data bus is an associate electrical path that connects the hardware, memory, and also the different hardware devices on the motherboard. Actually, the bus may be a cluster of parallel wires. The quantity of wires within the bus affects the speed at that information will travel between hardware elements, even as the quantity of lanes on a route affects however long it takes individuals to achieve their destinations. as a result of every wire will transfer one little bit of information at a time, an associate eight-wire bus will move eight bits at a time, that may be a full computer memory unit. A 16-bit bus can transfer two bytes, and a 32-bit bus can transfer four bytes at a time. Newer model computer 64-bit data bus called front side bus that transfers eight bytes at a time.
Like the processor, the bus’s speed is measured in megahertz (MHz) because it has its own clock speed. As you would imagine, the faster a bus’s clock speed, the faster it can transfer data between parts of the computer. The majority of today’s PCs has a bus speed of either 100 MHz or 133 MHz, but speeds of 800 MHz and higher are becoming more common.
The bus speed is directly tied into the CPU speed. All processors use a multiplier to make the CPU run faster. Here is how it works. Consider a system bus that runs at 400 MHz supporting a 1.6 GHz processor. The fastest the CPU can talk to external devices is 400 MHz However, internally the processor runs at 1.6 GHz, or four times the bus speed. The multiplier in this system is four. Since the processor is so much faster than the bus, the processor spends most of the time idle.

THE ADDRESS BUS

 The address Bus may be a set of wires like the information bus. The address bus connects solely the central processor, range and carries solely memory addresses. Remember, every computer memory unit in RAM is related to variety, that is its memory address.

THE BUS STANDARDS

PC buses square measure designed to match the capabilities of the devices connected to them. Once CPU’s might send and receive only one computer memory unit of information at a time, there was no point in connecting them to a bus that would move additional information. As silicon chip technology improved, however, chips were engineered that would send and receive additional information directly, and improved bus styles created wider methods through that the information might flow. Common bus technologies embrace the following:

      The trade customary design (ISA)’ bus may be a 16-bit information bus. It became the de facto trade customary on its unleash within the mid-1980s and continues to be employed in several computers to connect slower devices (such as modems and input devices) to the central processor.

        This was developed to connect quicker devices to the central processor. A neighborhood bus is an enclosed system bus that runs between parts on the motherboard. Most system buses use some kind of native bus technology nowadays and square measure not to mention one or additional types of growth bus. The   PCI bus may be a kind of native bus designed by Intel to form it easier to integrate new information varieties, like audio, video, and graphics.

 The Accelerated Graphics Port (AGP) bus incorporates a special design that enables the video card to access the system’s RAM directly, greatly increasing the speed of graphics performance.

  • The AGP customary has LED to the event of the many varieties of accelerated video cards that support 3-D and full-motion video. Whereas AGP improves graphics performance, it can’t be used with all PCs; The system should use a chipset that supports the AGP customary. Most new computers feature AGP graphics capabilities added to a PCI system bus associate degreed a growth bus.
  • These AGP bus is a relatively new the PCI that allows the video card to access the system’s RAM directly, greatly increasing the speed of graphics performance. The AGP standard has led to the development of many types of accelerated video cards that support 3-D and full-motion video. While AGP improves graphics performance, it cannot be used with all PC’s. The system must use a chipset that supports the AGP standard. Most new computers feature AGP graphics capabilities in addition to a PCI system bus and an expansion bus.
  • The USB is a relatively new bus found on all modern machines. Unlike the PCI and AGP, USB is a hot-swappable bus. This means that a user can connect then disconnect a USB device without affecting the machine. USB supports up to 127 devices, connected in either a daisy’ chain or hub layout. In a daisy chain, each device is connected to the device before and after or in the line. The last device terminates the chain. Apple keyboards and mouse use USB daisy chain. The hub allows multiple devices to plug into one unit.
  • Firewire ports were once found only on Macintosh computers, but they are now increasingly common in IBM-compatible PCs. FireWire is used to connect video devices such as cameras and video cameras. Many digital TV connections also use FireWire.
  • The PCI Card bus is used exclusively on laptop computers. Like USB, PC Card is hot swappable. A PC Card is about the size of a stack of four credit cards. Common uses for PC Card include WiFi cards, network cards, and external modems. For secure notebooks, thumb scanners and other biometric security systems can be purchased. The most current form of PC Card is called Card Bus and is mainly an external extension of an internal PCI bus.
  • Traditionally, the performance of computer buses was measured by the number of bits they could transfer at one time. Hence, the newest 64-bit buses are typically considered the fastest available. However, buses are now also being measured according to their data transfer rates—the amount of data they can transfer in a second often measured in megahertz (MHz) or gigahertz (GHz Hertz) measures the number of times an electrical wave passes a fixed point on the higher numbers means that more data can be transferred.

CACHE MEMORY

Moving information between RAM and therefore the central processor’s registers is one amongst the foremost long operations a CPU should perform, just because RAM is far slower than the central processor. A partial answer to the present downside is to incorporate a cache memory within the central processor. Cache (pronounced cash) memory is comparable to RAM except that it’s extraordinarily quick compared to traditional memory and it’s utilized in a special manner. Once a program is running and therefore the central processor has to scan a bit of knowledge or program directions from RAM, the central processor checks initially to ascertain whether or not the information is in a cache memory. If the information isn’t there, the central processor reads the information from RAM into its registers; however, it conjointly masses a duplicate of the information into a cache memory. consecutive time the central processor wants the information it finds it within the cache memory and saves the time required to load the data from RAM.

Cache is present in several places in a computer. Most hard drive and network cards have cache present to speed up the access. Without cache, your computer would be a slower device. To add even more speed to modern CPUs, an additional cache is added to CPUs. This cache is called Level-2 (L2) cache. This cache used to be found on the motherboard. However, Intel and AMD found that placing the L2 cache on the CPU greatly increased CPU response. Many PCs being sold today have 512 KB or 1024 KB of motherboard cache memory; higher-end systems can have as much as 2 MB of L2 cache. In addition to the cache memory built into the CPU, a cache is also added to the motherboard. This motherboard-resident cache is now called Level-3 cache. L3 cache is found on very-high-end computers. It is not necessary for a computer to have L3 cache.

The three caches work like an assistant to a mechanic. First, the mechanic prepares a box containing all the tools he may need for the current job. Most likely, this is only a portion of his entire toolset. The mechanic slides under the car and uses a wrench to try to remove a nut. L2, seeing the mechanic use the wrench, figures that he will need either oil to loosen the nut or pliers to remove a bolt. L2 tries to predict what the mechanic will need and grabs these items from the box.   Eventually, the mechanic finishes with the wrench and asks for the pliers. L1 holds on to the wrench in case the mechanic needs it again. L2 holds on to tools that might be needed soon. Eventually, the mechanic will need the wrench again. L1 then hands the wrench to the mechanic who finishes the job. The process is made faster because the mechanic does not need to stop and root through the toolbox for each necessary tool.
L1, L2, and L3 all speed up the CPU, although in different ways. The L1 cache holds instructions that have recently run. L2 cache holds potential upcoming instructions. L3 holds many of the possible instructions. In all cases, the cache
memory is quicker for the CPU to the entrance, resulting in a faster program implementation.

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