Section 1:

LISTENING COMPREHENSION

In this section, you will demonstrate your skills in understanding spoken English. There are three parts in
the Listening Comprehension section, with different tasks in each.

Directions: In Part A you will hear short conversations between two speakers. At the end of each
conversation, a third speaker will ask a question about what the first two speakers said. Each conversation
and each question will be spoken only one time. Therefore, you must listen carefully to understand what
each speaker says. After you hear a conversation and the question, read the four choices and select the one
that is the best answer to the question the speaker asked. Then, on your answer you have chosen circle the
letter completely.

Listen to the following example. Sample Answer

A B C D
On the recording, you hear:
(Man ) Does the car need to be filled?
(Woman) Mary stopped at the gas station on her way home.
(Narrator) What does the Woman mean?

In your Test book, you will read:

A. Mary bought some food.
B. Mary had car trouble.
C. Mary went shopping.
D. May bought some gas.

From the conversation you learn that Mary stopped at the gas station on her way home. The best answer
to the question “Does the car need to be filled?” is (D), “Mary bought some gas.” Therefore, the correct
answer is (D).

Now let us begin Part A with question number 1.

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1. A Mike shouldn’t skip classes and
borrow notes.
B Mike always borrows notes from his
classmates.
C Mike is least likely to skip classes.
D Mike needs to get the material taught
in class.
2. A The office is closed for the day.
B The officer will return in the morning.
C There is an opening at 9 tomorrow
morning.
D The office is open until 9 o’clock.
3. A She is sorry that she ordered that
salad.
B She didn’t get the salad she ordered.
C She is sorry, but this salad is not hers.
D This salad does not taste very good.
4. A Did Mr. Calvert say something about
his back?
B Did Mr. Calvert say when he is
planning to return?
C Mr. Calvert forgot it’s time for him to
come back.
D Mr. Calvert said he isn’t going to
come back.
5. A The library sells books and postcards.
B Postcards are available to library
users.
C You need to have a card to have your
books sent.
D The library will let you know when
the book arrives.
6. A He does not know how to cook.
B He had dinner at a restaurant.
C He doesn’t like to stand while
cooking.
D He went shopping and then had
dinner.
7. A Students are permitted to use bikes.
B Students with bikes are counted
regularly.
C Permits for bikes are available.
D Bikes can be purchased next door.
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8. A They haven’t told him when to turn in
the paper.
B They told him when the assignment is
due, but he forgot.
C He wishes they would tell him where
to pay the dues.
D He wanted to tell them when to turn
in the assignment.
9. A The garbage can be stored in the
garage.
B The driver is parking in the garage.
C The driver crashed into the garage.
D The garbage can was near the garage.
10. A Joan didn’t hear the first half of the
speech.
B Joan heard nothing from half of the
speakers
C Half of the people in the room did not
hear the speaker.
D The speaker did not speak loudly
enough.
11. A On campus, your phone can be
hooked up only once.
B Campus calls can’t be made from
your phone.
C You cannot call off campus until your
phone is connected.
D You can’t call collect unless you live
on campus.
12. A The drug store sells toothpaste.
B Drugstores used to sell toothpaste.
C The drugstore does not have
toothpaste.
D Toothpaste and drugs are sold
everywhere.
13. A The truck on your right has no ticket.
B If you buy a ticket, you can pass the
driving test.
C Passing on the right is against the law.
D Trucks get tickets for passing, but
cars don’t.
 Section 2:
Structure and Written Expression

40 QUESTIONS 25 MINUTES

This section measures your ability to recognize standard written English. There are two types of
questions.

Structure
Directions: Questions 1 – 15 are incomplete sentences. Beneath each sentence you will see four
words or phrases, marked (A), (B), (C), and (D). Choose the one word or phrase that best completes
the sentence. Circle the letter of the answer you have chosen.

1. In the United States, _____ is generally the responsibility of municipal governments.

A for water treatment

B water treatment
C where water treatment
D in which water treatment

2. Crop rotation _____ of preserving soil fertility.

A It is one method
B one method
C a method is one
D is one method

3. _____ the dollar as its monetary unit in 1878.

A Canada adopted
B Adopted by Canada
C It was adopted by Canada
D The Canadian adoption of

4. _____ almost impossible to capture the beauty of the aurora borealis in photographs.

A Being
B It is
C There is
D is

5. _____ two major art museums, the Fogg and the Sadler.
A Harvard University has
B At Harvard University
C Harvard University, with its
D There at Harvard University

6. American actress and director Margaret Webster _____ for her production of Shakespearean plays.
A who became famous
B famous as she became

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 C becoming famous
D became famous

7. _____ gas tanks connected to welding equipment, one full of oxygen and the other full of acetylene.

A It is two
B Of the two
C There are two
D Two

8. _____ is more interested in rhythm than in melody is apparent from his compositions.

A That Philip Glass

B Philip Glass, who
C Philip Glass
D Because Philip Glass

9. _____ by cosmic rays.

A The Earth is constantly bombarded
B Bombarded constantly, the earth
C Bombarding the Earth constantly
D The Earth’s constant bombardment

10. _____ primary colors are red, blue, and yellow.

Written Expression
Directions: The items in this part have four underlined words or phrases. You must identify the one
underlined expression – A, B, C or D – that must be changed for the sentence to be correct. Then circle
the letter of the answer that you have selected.

16 The Ringling Brothers were five brothers which built a small group of performers into
A B
the world’s largest circus.
C D

17. William Samuel Johnson, who helped write the Constitution, become the first president of
A B C D
Columbia University in 1787.

18. The Pritzker Prize is given every year to architect their work benefits humanity and
A B C
the environment.
D

19. Active stocks are stocks they are frequently bought and sold.
A B C D

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20. Pipettes are glass tubes, open at both ends, which chemists use them to transfer small volumes of
A B C D
liquid.

21. Gene Krupa had one of the few big band that was centered around a drummer.
A B C D

22. There are many species of plants and animals that they are peculiar to Hawaii.
A B C D

23 The bellflower is a wildflower that grows in shady fields, in marshes, and mountain slopes.
A B C D

24. Computers are often used to control, adjustment, and correct complex industrial operations.
A B C D

25. Eggs may be boiling in the shell, scrambled, fried, and cooked in countless other ways.
A B C D

26. Many places of history, scientific, cultural, or scenic importance have been designated national
A B C D
monuments.

27. Modern motorcycles are lighter, faster, and specialized than motorcycles of 25 years ago.
A B C D

28. Many people who live near the ocean depend on it as a source of food, recreation, and
A B C
to have economic opportunities.
D

29. Large commercial fishing vessels are equipped to clean, packaging, and freeze the fish that they
A B C
catch at sea.
D

30. As a breed, golden retrievers are intelligent, loyally, and friendly dogs.
A B C D

31. Mathematics can be considered a language, an art, a science, a tool, or playing a game.
A B C D

32. Paper may contain mineral, vegetables, or man-made fibers.

A B C D

33. R. Buckminster Fuller was a design, an architect, an inventor, and an engineer.

A B C D

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 Section 3:

READING COMPREHENSION
Time – 40minutes

This section is designed to measure your ability to read and understand short passages
similar in difficulty to those that students CPAs are likely to encounter the ACCA
program.

Directions: In this section you will read several passages. Each one is followed by a
number of questions about it. You are to choose the one best answer, A, B, C or D, to
each question. Then circle the letter of the answer you have chosen.

Questions 1-10

The Stone Age was a period of history which began in approximately 2 million
B.C and lasted until 3000 B.C. Its name was derived from the stone tools and weapons
that modern scientists found. This Period was divided into the Peleolithic, Mesolithic,
and Neolithic Ages. During the first Period (2 million to 8000 B.C. ), the first hatchet
(5) and use of fire for heating and cooking were developed. As a result to the Ice Age,
which evolved about 1 million years into the paleolithic Age, people were forced to
seek shelter in caves, wear clothing, and develop new tools.
During the mesolithic Age (8000 to 6000 B.C. ), people mad crude pottery and
the first fish hooks, took dogs hunting, and developed the bow and arrow, which
(10) were used until the fourteenth centry A.D.
The Neolithic Age (6000 to 3000 B.C.) saw humankind dometsticating sheep,
goats, pigs, and cattle, being less nomadic than in previous eras, establishing
permanent settlements, and creating governments

1. Into how many periods was the Stone C. hallucinated

Age divided? D. discussed
A. 2 3. Which of the following was
B. 3 developed earliest?
C. 4
D. 5 A. Fish hook
B. Hatchet
2. In line 2, the word “derived” is C. Bow and arrow
closest in meaning to D. Pottery
A. originated
B. destroyed

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 7. In line 12, “nomadic” in closest in
meaning to

4. Which of the following developments A. sedentary

is NOT related to the conditions of B. wandering
the Ice Age? C. primitive
D. inquisitive
A. Farming
B. Clothing 8. With what subject is the passage
C. Living indoors mainly concerned?
D. Using fire
A. The Neolithic Age
5. The word “crude” in line 8 is closest B. The Paleolithic Age
is meaning to C. The Stone Age
D. The Ice Age
A. Extravagant
B. complex 9. Which of the following best describes
C. vulgar the Mesolithic Age?
D. primitive
A. People were inventive.
6. The author states that the Stone Age B. People stayed indoors all the time.
was so named because C. People were warriors.
D. People were crude.
A. it was very durable like stone
B. the tools and weapons were made 10. In line 12, the word “eras” is closest
of stone in the meaning to
C. there was little vegetation
D. the people lived in stone caves A. Families
B. Periods
C. herds
D. tools

Questions 11-23

Line Hot boning is an energy-saving technique for the meat processing industry. It
has received significant attention in recent years when increased pressure for
energy conservation has accentuated the need for more efficient methods of
processing the bovine carcass. Cooling an entire carcass requires a considerable
(5) amount of refrigerated space, since bone and trimmable fat are cooled along with
the muscle. It is also necessary to space the carcasses adequately in the refrigerated
room for better air movement and prevention of microbial contamination, thus
adding to the volume requirements for carcass chillers.
Conventional handling of meat involves holding the beef sides in the cooler for
(10) 24 to 36 hours before boning. Chilling in the traditional fashion is also associated
with a loss of carcass weight ranging from 2 percent to 4 percent due to
evaporation of moisture from the meat tissue.
Early excision, or hot boning, of muscle prerigor followed by vacuum
packaging has several potential advantages. By removing only the edible muscle
(15 and fat prerigor, refrigeration space and costs are minimized, boning labor is
)
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 decreased, and storage yields increased. Because hot boning often results in the
toughening of meat, a more recent approach, hot boning following electrical
stimulation, has been used to reduce the necessary time of rigor mortis. Some
researchers have found this method beneficial in maintaining tender meat, while
others have found that the meat also becomes tough after electrical stimulation.

11. The word “accentuated” in line 3 is C. electrical stimulation of beef

closest in meaning to D. early excision
A. de-emphasized 16. In line 13, “early excision” is closest
B. speeded up in meaning to
C. caused
D. highlighted A. Vacuum packaging
B. hot boning
12. All of the following are mentioned as C. carcass chilling
drawbacks of the conventional D. electrical stimulation
method of boning EXCEPT
17. The toughening of meat during hot
A. Storage space requirements boning has been combated by
B. Energy waste
C. Loss of carcass weight A. following hot boning with
D. Toughness of meat electrical stimulation
B. tenderizing the meat
13. In line 2, the word “pressure” is C. using electrical stimulation before
nearest in meaning to hot boning
A. urgency D. removing only the edible muscle
B. weight and fat prerigor
C. flavor
D. cooking texture 18. The word “bovine” in line 4 is nearest
in meaning to
14. Hot boning is becoming very popular A. cold
because B. electrically stimulated
A. it causes meat to be very tender C. beef
B. it helps conserve energy and is D. pork
less expensive than conventional
methods 19. The word “this” in line 19 refers to
C. meat tastes better when the bone A. hot boning
is adequately seared along with B. hot boning following electrical
the meat stimulation
D. it reduces the weight of the C. rigor mortis
carcass D. removing edible muscle and fat
prerigor
15. In line 9, “carcass chiller” is nearest
in meaning to 20. In line 4, the word “carcass” is closest
A. a refrigerator for the animal body in meaning to
B. a method of boning meat A. deboned meat
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 Problem Solving Practice Quiz
Directions: Solve the problem and circle the best answer.
1 A car goes 15 miles on a gallon of 4 Theary, Kinal, and Neang ate
gas when it is driven at 50 miles per lunch together. Neang’s meal cost
hour. When the car is driven at 60 50% more than Kinal’s meal and
miles per hour it only goes 80% as 5
far. How many gallons of gas will it Theary’s meal cost as much as
6
take to travel 120 miles driving at 60 Neang’s meal. If Theary paid $2
miles per hour? more than Kinal, how much was the
A 2 total that the three of them paid?
B 6.4 A $28.33
C 8 B $30.00
D 9.6 C $35.00
E 10 D $37.50
E $40.00
2 An office supply store charged
$13.10 for the purchase of 85 paper 1
5 If a worker can pack of a carton of
clips. If some of the clips were 16¢ 6
each and the remainder were 14¢ canned food in 15 minutes and there
each, how many of the paper clips are 40 workers in a factory, how
were 14¢ clips? many cartons should be packed in
2
A 16 the factory in 1 hours?
B 25 3
C 30 A 16
D 35 2
E 65 B 40
9
4
C 43
3 Joan spends 20 percent of her 9
income on taxes and 20 percent of
the remainder on rent. What percent 4
D 44
of her income does she spend on 9
rent? 2
E 45
A 8% 3
B 10%
C 16%
D 20%
E 24%

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ALL Questions are compulsory and must be attempted

Directions: Read the questions below and circle the best answer.

1 X starts a business with $50,000 cash, buying inventory $10,000 from cash and paying
business expenses of $1,000. Inventory is purchased on credit for $5,000. Following
these transactions, what is the capital of X’s business?
A $39,000
B $49,000
C $50,000
D $54,000

2 The order quantity of a raw material is 2,000 kg. Safety stock of 1,200 kg is held. The
stockholding cost of the raw material is £1.20 per kg per annum.
What is the total annual stockholding cost of the raw material?
A £1,200
B £1,920
C £2,640
D £3,840

3 A company manufactures and sells a single product. It has sold 14,560 units for the year
to date for a total sales revenue of £179,088. The unit variable cost and unit fixed costs
are £2.46 and £7.38 respectively.
What is the contribution sales ratio?
A 20%
B 40%
C 60%
D 80%

4 A debit balance of £250 due from K Ltd was treated as a credit balance in the purchase
ledger clerk’s listing.
Which of the following adjustments would correct this error?
A Reduce the total for all balances by £250.
B Increase the total for all balances by £250.
C Reduce the total for all balances by £500.
D Increase the total for all balances by £500.

5 New England plc purchases an asset for £20,000 which is depreciated over four years
using the straight line method. Assume a zero residual value after four years.