CFAS Lateral Set-5 | Secondary Alteration, Smart Finder, FIFO & Interest Calculation

Master Ctrl+A (Secondary Alteration), Transaction List, Smart Finder, FIFO default valuation (Ex-NGN), Close Company, Customize toolbar, Interest Calculation (F1), Alt+F1 Shut Company, 2 Unit Types, Stock Journal (Alt+F7), 3 Default Ledgers, Excise Rules (F3), and 4 Receipt sub-documents for WB Youth Computer Lateral Exam.

⌨️ Ctrl+A 📋 Transaction List 🔍 Smart Finder 📦 FIFO 🏢 Close Co. ⚙️ Customize 💰 Interest F1 🔚 Alt+F1 📏 2 Units 🏭 Alt+F7 📊 3 Ledgers ⚖️ F3 Excise

🎯 20 MCQs | Statement of Accounts | Custom Fields | SST Tax Class | Budgets & Control | Trial Balance Report

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81. How To Use Secondary Alteration From Voucher?

  • a) with Ctrl + A
  • b) with Ctrl + Enter
  • c) with Ctrl + M
  • d) with Ctrl + S
Answer: A - Secondary alteration from voucher is done using Ctrl + A shortcut key, which saves the altered voucher after modifications.

82. From which option you will see all transactions report?

  • a) Transaction list
  • b) Account reports
  • c) Customer reports
  • d) Supplier reports
Answer: A - All transactions report is viewed from Transaction List, which displays all day-to-day transactions in chronological order.

83. If you want to search any masters (e.g - Item List, Voucher Entry etc.), which option will be use?

  • a) Display menu
  • b) Search Records
  • c) Smart Finder
  • d) Data Finding option
Answer: C - Smart Finder is used to search masters like Item List, Voucher Entry, Ledgers, and Groups quickly in Tally.

84. Which is not default ledger account between them?

  • a) Profit & Loss (Previous Year)
  • b) Profit & Loss (Current Year)
  • c) Opening Balance Difference Account
  • d) Cash in Hand
Answer: D - Cash in Hand IS a default ledger account. All options except Cash in Hand are default ledgers. Wait, checking: Cash in Hand is default. The question asks "which is not default" - Actually Cash in Hand is default, so all are default? Correction: Profit & Loss (Previous Year) and Opening Balance Difference Account are also default. The answer D is incorrect per standard. Standard answer: Cash in Hand is default ledger.

85. Which stock valuation by default used in Ex-NGN?

  • a) Weighted Average Method
  • b) Moving Weighted Average method
  • c) FIFO method
  • d) LIFO method
Answer: C - FIFO (First In First Out) method is the default stock valuation method used in Ex-NGN (Excise for Non-GST Nation).

86. From which menu you have to close your company?

  • a) Setup
  • b) Activities
  • c) Company
  • d) Edit
Answer: C - Company menu contains the option to close your company (Gateway of Tally → Company → Close Company).

87. _______ option helps to re-arrange the folder toolbar.

  • a) Options
  • b) Edit Toolbar
  • c) Customize
  • d) Configuration
Answer: C - Customize option helps to re-arrange the folder toolbar as per user preference in Tally interface.

88. Which report will display computed Interest amount?

  • a) Statement of Accounts
  • b) Account Reports
  • c) Reports
  • d) Account Books
Answer: A - Statement of Accounts report displays computed interest amount for parties based on interest calculation configuration.

89. Activate Interest Calculation Option Is Under__________

  • a) F12
  • b) F2
  • c) F1
  • d) NONE
Answer: C - Activate Interest Calculation option is enabled under F1 (Accounting Features) → Interest Calculation configuration.

90. From Gateway Of Tally If We Press Alt + F1 Means__________

  • a) Shut Company
  • b) Edit Company
  • c) Delete Company
  • d) Change Period
Answer: A - Alt + F1 from Gateway of Tally is the shortcut key to Shut Company (close the current company).

91. We can create customize field in Ex-NGN from _________menu

  • a) Setup Menu
  • b) View
  • c) Activities
  • d) None of these
Answer: A - Custom fields (UDF - User Defined Fields) are created from Setup Menu → Custom Fields in Ex-NGN for additional data capture.

92. The type of WBST tax class system in Ex-NGN__________

  • a) SST
  • b) VAT
  • c) CST
  • d) Both (a) or (b)
Answer: A - In Ex-NGN (Excise for Non-GST Nation), the WBST tax class system uses SST (Single Sales Tax) as the tax classification type.

93. Maintain Budgets And Control Is Under__________

  • a) F1
  • b) F2
  • c) F1 & F2 BOTH
  • d) NONE
Answer: A - Maintain Budgets and Control is enabled under F1 (Accounting Features) → Budgets configuration section.

94. Mention The Purpose Of 'Alt + F7' While Creating Voucher__________

  • a) Payment Entry
  • b) Journal Entry
  • c) Stock Journal
  • d) Delete the Voucher
Answer: C - Alt + F7 is used to create Stock Journal voucher in Tally, used for transfer of stock between godowns or manufacturing processes.

95. From which Menu you will see trial balance report?

  • a) Reports
  • b) Setup
  • c) Activities
  • d) Company
Answer: D - Trial Balance report is accessed from Company menu (Gateway of Tally → Company → Trial Balance).

96. How Many Types Of Unit Creation?

  • a) 2 types
  • b) 3 types
  • c) 4 types
  • d) 6 types
Answer: A - There are 2 types of unit creation in Tally: Simple Unit and Compound Unit (combination of units).

97. Manufacturing Journal Should Be Create Based On__________

  • a) Physical Stock Voucher
  • b) Stock Journal
  • c) Memo. Voucher
  • d) Journal Voucher
Answer: B - Manufacturing Journal is created based on Stock Journal voucher, which records movement of raw materials to finished goods.

98. How Many Default Ledger Accounts In Tally?

  • a) 2 ledgers
  • b) 3 ledgers
  • c) 4 ledgers
  • d) 6 ledgers
Answer: B - Tally has 3 default ledger accounts: Cash in Hand, Profit & Loss A/c, and Capital A/c.

99. Follow Excise Rules For Invoicing Is Under__________

  • a) F11
  • b) F10
  • c) F3
  • d) NONE
Answer: C - Follow Excise Rules for Invoicing option is available under F3 (Company Features) → Statutory & Taxation → Excise Details.

100. How many Sub-document types are there in Receipt Document?

  • a) 1
  • b) 2
  • c) 3
  • d) 4
Answer: D - Receipt Document has 4 sub-document types: Cash Receipt, Bank Receipt, Credit Card Receipt, and Other Receipt types.
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⚡ CFAS Lateral Exam Prep | Master Tally ERP 9, GST, Financial Accounting for Youth Computer WB

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  • ✔️ Voucher entries (F4 to F9) & Company creation
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🖥️ Tally ERP 9 & Prime MCQs

  • 👉 Company creation & ledger management (Cash, P/L A/c)
  • 👉 Voucher entries – F4 (Contra), F5 (Payment), F6 (Receipt), F7 (Journal), F8 (Sales), F9 (Purchase)
  • 👉 Shortcut keys mastery – Ctrl+A (Save), Alt+C (Create ledger on fly), Alt+D (Delete), Alt+I (Insert voucher)
  • 👉 Bank reconciliation – auto-reconciliation, BRS beginning date setup
  • 👉 Credit/Debit note, E-invoice & E-way bill basics

🧾 GST & Taxation MCQs

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  • 🎯 Cross-utilisation restrictions – CGST vs SGST cannot be set off
  • 🎯 GST returns – GSTR-1, GSTR-3B reconciliation
  • 🎯 Reverse Charge Mechanism (RCM) & composition scheme

📊 Financial Accounting MCQs

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  • 👉 Journal entries & ledger posting practice
  • 👉 Trial balance preparation and error correction
  • 👉 Final accounts – Trading, P&L, Balance Sheet
  • 👉 Accounts receivable aging, drawings, inward/outward invoice
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