The Debit balance recovery is usually made by raising a credit memo for the regular vendors. However if there are no future transactions from the supplier, we ask the vendor to send the check / make an EFT for the amount due from him. When payment is made to the wrong vendor or payment made in excess, in that case overpayment has gone to the vendor, so for us it is vendor debit balance. For debit balance recovery, we can either follow- up with the vendor to send us the excess amount / refund back, or we can adjust that extra amount in future invoices submitted by that vendor. In case no future transactions, we have to follow-up with the vendor, failing which we have to write off this amount.

Answer: C) Rs. 5000 Explanation: Income = Rs. 100 Expenditure = Rs. 80 Savings = Rs. 20 Present Expenditure 80x(15/100) = Rs. 12 = 80 + 12 = Rs. 92 Present Savings = 100 – 92 = Rs. 8 100 ------ 8? --------- 400 => 5000 His salary = Rs. 5000

Answer: A) Sheela is not happy and she goes to work. Explanation: The event of "Sheela is not going to work" happens only when the event "Sheela is happy" happens. Also, if the event "Sheela is happy" does not happen, then the event "Sheela is not going to work" will not happen. In other words, if it is true that Sheela is not happy, then it means that Sheela is going to work.

Answer: C) 1/6 Explanation: Given X can do in 10 days  => 1 day work of X = 1/10   Y can do in 15 days  => 1 day work of Y = 1/15   1day work of (X + Y) = 1/10 + 1/15 = 1/6   Given they are hired for 5 days  => 5 days work of (X + Y) = 5 x 1/6 = 5/6  Therefore, Unfinished work = 1 - 5/6 = 1/6

Answer: D) 203 Explanation: The given number series is 125,   138,   164,   ?,   255   125   125 + 13x1 = 138   138 + 13x2 = 164   164 + 13x3 = 203   203 + 13x4 = 255       Hence, the missing number in the series is 203.

Answer: C) Gossypium Herbaceum Explanation:

Answer: B) 300, 200, 250 Explanation: A's 5 days work = 50%   B's 5 days work = 33.33%  C's 2 days work = 16.66%     [100- (50+33.33)]  Ratio of contribution of work of A, B and C = 50 : 3313 : 1623 = 3 : 2 : 1    A's total share = Rs. 1500  B's total share = Rs. 1000  C's total share = Rs. 500     A's one day's earning = Rs.300   B's one day's earning = Rs.200   C's one day's earning = Rs.250

Answer: A) 4:3 Explanation: Given 15% of x = 20% of y => 15x = 20y => x/y = 20/15 => x : y = 4 : 3