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EMRS Accountant Mock Test - 4 - EMRS MCQ


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30 Questions MCQ Test EMRS Accountant Exam Mock Test Series 2025 - EMRS Accountant Mock Test - 4

EMRS Accountant Mock Test - 4 for EMRS 2025 is part of EMRS Accountant Exam Mock Test Series 2025 preparation. The EMRS Accountant Mock Test - 4 questions and answers have been prepared according to the EMRS exam syllabus.The EMRS Accountant Mock Test - 4 MCQs are made for EMRS 2025 Exam. Find important definitions, questions, notes, meanings, examples, exercises, MCQs and online tests for EMRS Accountant Mock Test - 4 below.
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EMRS Accountant Mock Test - 4 - Question 1

If W > X, X > Y and Y > Z, then which of the following conclusions is definitely wrong?

Detailed Solution for EMRS Accountant Mock Test - 4 - Question 1

Given: W > X, X > Y and Y > Z

On combining: W > X > Y > Z

I) X > Z → True

II) W > Z → True

III) Z > W → False (as W > Z)

IV) W > Y → True

Hence, Z > W is definitely wrong.

EMRS Accountant Mock Test - 4 - Question 2

In the following question assuming the given statements to be true, find which of the conclusion among given conclusions is/are definitely true and then give your answer accordingly.

Statements: 
L > F = S < T ≤ Q < P

Conclusions:

I. F < Q

II. L > S

III. T < P

Detailed Solution for EMRS Accountant Mock Test - 4 - Question 2

Given statements: L > F = S < T ≤ Q < P

I. F < Q → True (as F = S < T ≤ Q)

II. L > S → True (as L > F = S)

III. T < P → True (as T ≤ Q < P)

Hence, all of the given conclusions follow.

EMRS Accountant Mock Test - 4 - Question 3

Statements:
Some papers are pens.
All the pencils are pens.

Conclusions:
1. Some pens are pencils.
2. Some pens are papers.

Detailed Solution for EMRS Accountant Mock Test - 4 - Question 3

Both (1) and (2) follow because the statement "some papers are pens" can be converted into "some pens are papers" and the statement "all pencils are pens" can be converted into "some pens are pencils". Therefore, both (1) and (2) conclusions follows.

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EMRS Accountant Mock Test - 4 - Question 4

Statements:
Some ants are parrots.
All the parrots are apples.

Conclusions:
1. All the apples are parrots.
2. Some ants are apples.

Detailed Solution for EMRS Accountant Mock Test - 4 - Question 4

From the above Venn diagram we made some assumptions on conclusion:

  • All apples are parrots: False.
  • Some ants are apples: True.

Therefore only the second conclusion is True.

Hence the correct answer is option B.

EMRS Accountant Mock Test - 4 - Question 5

Directions: Study the following information carefully to answer the given Questions:

P^Q-P is the child of Q
P!Q-P is the parent of Q
P*Q - P is elder to Q
P#Q-P is younger to Q
P@Q-P is brother of Q
P&Q - P is wife of Q
P+Q-P is sister-in-law of Q

Q. If I!J@K#L^I!M*K, the age of M is 25 years and age of L is 32 years, so what can be the age of K?

EMRS Accountant Mock Test - 4 - Question 6

Directions: Study the following information carefully to answer the given Questions:

P^Q-P is the child of Q
P!Q-P is the parent of Q
P*Q - P is elder to Q
P#Q-P is younger to Q
P@Q-P is brother of Q
P&Q - P is wife of Q
P+Q-P is sister-in-law of Q

Q. If G! A^T+J&O@L^P! G, then how is J related to A?

Detailed Solution for EMRS Accountant Mock Test - 4 - Question 6



G!A^T+J&O @L^P! G: G is parent of A, A is child of T, T is sister-in-law of J, J is wife of O, O is brother of L, L is child of P, P is parent of G.

EMRS Accountant Mock Test - 4 - Question 7

Point W is 7m towards the West of point X. Point X is 3m towards the North of point Y. Point Z is 4m towards West of point Y……………

Q.

If a person walks 3m towards South from point W and reaches point Q, which of the following 2 points would fall in straight line including Q      

EMRS Accountant Mock Test - 4 - Question 8

Q. In a class of 60, where girls are twice that of boys, Kapil ranked seventeenth from the top. If there are 9 girls above Kapil, how many boys are after him in class?

Detailed Solution for EMRS Accountant Mock Test - 4 - Question 8

Given statement;

Total strength of class = 60

Boys : Girls = 1 : 2

This means 20 boys and 40 girls are there in the class.

The rank of Kamal from the top is 17th. 

which means 16 students are ahead of Kamal and nine are girls. So seven are boys.

Total boys = 20

ahead of Kamal = 7

Behind Kamal = 20 - 7 - 1(kamal) = 12 boys. (Kamal is a boy so he will also be counted

Hence, there are 12 boys behind kamal.


So the correct option is C .

EMRS Accountant Mock Test - 4 - Question 9

The age of Amit is same as Sumit because they are twins, Richa is younger than Sumit, Richa is younger than Jyotsana but elder than Saurabh , Sumit is younger than Jyotsana. Who is the eldest among them ?

Detailed Solution for EMRS Accountant Mock Test - 4 - Question 9

The age of Amit is same as Sumit
Amit = Sumit,
Richa is younger than Sumit
Sumit > Richa
Richa is younger than Jyotsana
Jyotsana > Richa
Sumit is younger than Jyotsana
Jyotsana > Sumit
Finally
Amit = Sumit, Sumit > Richa
Jyotsana > Richa > Saurabh
Jyotsana > Sumit
On arranging the above data, we get
∴ Jyotsana > Sumit= Amit > Richa > Saurabh
So, Jyotsana is eldest among them.

So Option B is correct

EMRS Accountant Mock Test - 4 - Question 10

Which one will replace the question mark ?

Detailed Solution for EMRS Accountant Mock Test - 4 - Question 10

Sum of numbers in lower half of the circle = 11 + 9 + 3 + 7 = 30

Sum of numbers in upper half of the circle = ? + 4 + 5 + 6 = ? + 15

Upper half = Lower half

30 = ? + 15

? = 30 - 15

? = 15.

Threfore, 15 is the answer.

 

EMRS Accountant Mock Test - 4 - Question 11

Which one will replace the question mark ?

Detailed Solution for EMRS Accountant Mock Test - 4 - Question 11

(15 - 12) + (10 - 9) = 4

(28 - 12) + (16 - 20) = 12

Similarly, (23 -11) + (15- 16) = 11.

EMRS Accountant Mock Test - 4 - Question 12

'Cat' is related to 'Kitten' in the same way as 'Woman' is related to:

Detailed Solution for EMRS Accountant Mock Test - 4 - Question 12

As the young one of a 'cat' is 'kitten' in the same way the young one of 'woman' is 'baby'.

EMRS Accountant Mock Test - 4 - Question 13

Last year, the ratio between the salaries of A and B was 3 : 4. But, the ratios of their individual salaries between the last year and this year were 4 : 5 and 2 : 3, respectively. If the sum of their present salaries is Rs. 4160, then how much is the salary of A now?

Detailed Solution for EMRS Accountant Mock Test - 4 - Question 13

Let salary of A last year be Rs. 3s.
Salary of B last year = Rs. 4s
Let present salary of A be Rs. A and that of B be Rs. B.
So, 3s/A = 4/5 or A = 15s/4
4s/B = 2/3 or B = 6s
So, adding up the present salaries, we get (15s/4) + 6s = 4160
Or, s = 426.667
Present salary of A = Rs. A = Rs. (15/4)s = Rs. (15/4) × 426.667 = Rs. 1600
Thus, answer option (2) is correct.

EMRS Accountant Mock Test - 4 - Question 14

In a cricket match Kumble took three wickets less than twice the number of wickets taken by Srinath. The product of the number of wickets taken by these two is 20, then the number of wickets taken by Kumble is

Detailed Solution for EMRS Accountant Mock Test - 4 - Question 14

 

Explanation:

Let the number of wickets taken by Srinath be x then the number of wickets taken by Kumble will be 2x−3
According to question, x(2x−3)=20

EMRS Accountant Mock Test - 4 - Question 15

The number of prime factors of 510510

Detailed Solution for EMRS Accountant Mock Test - 4 - Question 15

2*3*5*7*11*13*17 = 510510

EMRS Accountant Mock Test - 4 - Question 16

The average weight of a class of 10 students is increased by 2 kg when one student of 30kg left and another student joined. After a few months, this new student left and another student joined whose weight was 10 less than the student who left now. What is the difference between the final and initial averages?

Detailed Solution for EMRS Accountant Mock Test - 4 - Question 16

Change in total weight of 10 students = difference in weight of the student who joined and the student

=> weigth of first student who left = 30 + (10×2) = 50

weight of the student who joined last = 50 – 10 = 40...
Thus change in average weight = (40 – 30)/10 = 1...
 

EMRS Accountant Mock Test - 4 - Question 17

Three candidates contested an election and received 1136, 7636 and 11628 votes respectively. What percentage of the total votes did the winning candidate get?

Detailed Solution for EMRS Accountant Mock Test - 4 - Question 17

The total number of votes is calculated as follows:

  • Candidate 1: 1136 votes
  • Candidate 2: 7636 votes
  • Candidate 3: 11628 votes

Calculate the total votes:

  • Total votes = 1136 + 7636 + 11628 = 20400

The winning candidate received 11628 votes. To find the percentage:

  • Percentage = (11628 / 20400) × 100
  • Percentage = 57%
EMRS Accountant Mock Test - 4 - Question 18

A and B together can do a piece of work in 50 days. If A is 40% less efficient than B, in how many days can A working alone complete 60% of the work?

Detailed Solution for EMRS Accountant Mock Test - 4 - Question 18

Given:

A and B together can do a piece of work in 50 days.

A is 40% less efficient than B

Concept used:

Total work = Efficiency of the workers × time taken by them

Calculation:

Let the efficiency of B be 5a

So, efficiency of A = 5a × 60%

⇒ 3a

So, total efficiency of them = 8a

Total work = 8a × 50

⇒ 400a

Now,

60% of the work = 400a × 60%

⇒ 240a

Now,

Required time = 240a/3a

⇒ 80 days

∴ A can complete 60% of the work working alone in 80 days.

EMRS Accountant Mock Test - 4 - Question 19

A and B walk around a circular track. A and B walk at a speed of 2 rounds per hour and 3 rounds per hour respectively. If they start at 8 a.m. from the same point in opposite directions, how many times shall they cross each other before 9.30 a.m.?

Detailed Solution for EMRS Accountant Mock Test - 4 - Question 19

Relative speed = Speed of A + Speed of B = 2 + 3 = 5 rounds per hour
(∴ they walk in opposite directions)

⇒ They cross each other 5 times in 1 hour and 2 times in 1/2 hour

∵ Time duration from 8 a.m. to 9.30 a.m. = 1.5 hour

∴ They cross each other 7 times before 9.30 a.m

EMRS Accountant Mock Test - 4 - Question 20

In a business, A and C invested amounts in the ratio 2 : 1 , whereas the ratio between amounts invested by A and B was 3 : 2 . If Rs 157300 was their profit, how much amount did B receive?

Detailed Solution for EMRS Accountant Mock Test - 4 - Question 20

Assume that investment of C = x
Then, investment of A = 2x

EMRS Accountant Mock Test - 4 - Question 21

A milk vendor has 2 cans of milk. The first contains 25% water and the rest milk. The second contains 50% water. How much milk should he mix from each of the containers so as to get 12 litres of milk such that the ratio of water to milk is 3 : 5?

Detailed Solution for EMRS Accountant Mock Test - 4 - Question 21

► Let x and (12-x) litres of milk be mixed from the first and second container respectively

► Amount of milk in x litres of the the first container = .75x

► Amount of water in x litres of the the first container = .25x

► Amount of milk in (12-x) litres of the the second container = .5(12-x)

► Amount of water in (12-x) litres of the the second container = .5(12-x)

► Ratio of water to milk = [.25x + .5(12-x)] : [.75x + .5(12-x)] = 3 : 5

⇒ (.25x+6-5x)/(.75x+6-.5x) =3/5

⇒(6−.25x)/(.25x+6) =3/5

⇒30−1.25x=.75x+18

⇒2x=12

⇒x=6

► Since x = 6, 12-x = 12-6 = 6

Hence 6 and 6 litres of milk should mixed from the first and second container respectively

EMRS Accountant Mock Test - 4 - Question 22

A cistern can be filled by a tap in 3 hours while it can be emptied by another tap in 8 hours. If both the taps are opened simultaneously, then after how much time will the cistern get filled?

Detailed Solution for EMRS Accountant Mock Test - 4 - Question 22

Part filled by first tap in 1 hour = 1/3
Part emptied by second tap 1 hour = 1/8
Net part filled by both these taps in 
1 hour
= 1/3 − 1/8 = 5/24
i.e, the cistern gets filled in 24/5 hours 
= 4.8 hours.

EMRS Accountant Mock Test - 4 - Question 23

Two taps A and B can fill a tank in 5 hours and 20 hours respectively. If both the taps are open then due to a leakage, it took 40 minutes more to fill the tank. If the tank is full, how long will it take for the leakage alone to empty the tank?

Detailed Solution for EMRS Accountant Mock Test - 4 - Question 23

Part filled by pipe A in 1 hour = 1/5
Part filled by pipe B in 1 hour = 1/20
Part filled by pipe A and B in 1 hour = 
i.e., A and b together can fill the tank in 4 hours
Given that due to the leakage, it took 40 minutes more to fill the tank.
i.e., due to the leakage, the tank got filled in 
⇒ Net part filled by pipe A and B and the leak in 1 hour = 3/14
⇒ Part emptied by the leak in 1 hour = 
i.e., the leak can empty the tank in 28 hours.

EMRS Accountant Mock Test - 4 - Question 24

A machine costs ₹ 1025. If it is sold at a loss of 25%, what will be its cost price as a percentage of its selling price?

Detailed Solution for EMRS Accountant Mock Test - 4 - Question 24

A loss of 25% means a cost price of 100 corresponding to a selling price of 75. CP as a percentage of the SP would then be 133.33%

EMRS Accountant Mock Test - 4 - Question 25

A sum fetched a total simple interest of Rs. 929.20 at the rate of 8 p.c.p.a. in 5 years. What is the sum?

Detailed Solution for EMRS Accountant Mock Test - 4 - Question 25

Given, SI = Rs 929.20
P = ?
T = 5 years
R = 8%
P = (100 x SI) / RT
⇒ (100 x 929.20) / (8 x 5)
⇒ Rs. 2323

EMRS Accountant Mock Test - 4 - Question 26

If p = – 7 and q = 12 and x2+px+q=0, then the value of ‘x’ is

Detailed Solution for EMRS Accountant Mock Test - 4 - Question 26

EMRS Accountant Mock Test - 4 - Question 27

The roots of a quadratic equation x2−4px+4p2−q2=0 are

Detailed Solution for EMRS Accountant Mock Test - 4 - Question 27

EMRS Accountant Mock Test - 4 - Question 28

With which of the following general statements would the author most likely NOT agree?

Detailed Solution for EMRS Accountant Mock Test - 4 - Question 28

The solution to the problem can be enhanced as follows:

  • The author suggests that American businesses have suffered from a lack of long-term planning.
  • The belief that cutting production costs always leads to increased competitiveness is mistaken. This is the option the author would most likely not agree with.
  • American consumers are not seen as the primary cause of the decline in American business.
  • Initial analyses of the decline in American business provided only partially accurate conclusions.
  • Mergers and acquisitions have not improved the situation for American firms.
EMRS Accountant Mock Test - 4 - Question 29

Choose the option which contains a mistake.

Detailed Solution for EMRS Accountant Mock Test - 4 - Question 29

The word “felicitate” in the third sentence is used as a verb. But, the word that describes a noun “contacts”, must be an adjective.

The word used must be "felicitated".

The answer is Option C.

*Answer can only contain numeric values
EMRS Accountant Mock Test - 4 - Question 30

Following sentences labelled 1, 2, 3, 4 and 5 when arranged properly make a coherent passage. Enter the correct sequence after the arrangement.

1. After his earlier education at St. Anthony’s School, in Threadneedle Street, he was placed, as a boy, in the household of Cardinal John Morton, Archbishop of Canterbury and Lord Chancellor.

2. The youth wore his patron’s livery, and added to his state.

3. The patron used, afterwards, his wealth or influence in helping his young client forward in the world.

4. It was not unusual for persons of wealth or influence and sons of good families to be so established together in a relation of patron and client.

5. Sir Thomas More, son of Sir John More, a justice of the King’s Bench, was born in 1478, in Milk Street, in the city of London.


Detailed Solution for EMRS Accountant Mock Test - 4 - Question 30

Sentence 5 introduces the protagonist of the passage "Sir Thomas More". Thus, sentence 5 is apt as the first sentence of the passage.
Sentence 1 talks about Sir Thomas More being placed under the care of Cardinal John Morton. Sentence 4 is the author's view of this system. Thus, sentence 4 immediately follows sentence 1.
Sentences 2 and 3 further describe the relationship between a patron and client and thus sentences 2 and 3 follow the pair 1-4. Sentence 3 would follow sentence 2 as the adverb "afterwards" used in sentence 3 is used to indicate a time later to the events of sentence 2. Thus, sentences 1423 come in a sequence.
Thus, the final order of the sentences is 51423.

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