EMRS Accountant Exam Mock Test - 3 Free Online Test 2026

Given statements: B > C; C E; E > F

On combining: B > C < D > E < F

Conclusions:

I. C < F → False (as C < D > E < F → clear relationship between F and D cannot be determined)

II. B > D → False (as B > C < D → clear relation between B and D cannot be determined)

Hence, none of the conclusions is true.

Given statement: P > S ≥ M = L < J = N

I. L < N → True (as L < J = N)

II. P > M → True (as P > S ≥ M)

III. S = L → False (as S ≥ M = L gives either S = L or S > L)

Hence, both conclusions I and II are true.

Since all the harmoniums are instruments and all instruments are flutes, then flutes include instruments and harmoniums. And instruments include harmoniums.
(i) All flutes cannot be instruments, because instruments are flutes, but flutes can contain something else as well.
(ii) All the harmoniums are flutes because harmoniums are instruments and instruments are flutes.

According to the question,
N > M
Y > M
N > X > Y
On arranging the above data, we get
&becaul; N > X > Y > M
So, N is the most intelligent among them.

So Option A is correct

Rahul’s position 14th from front
John’s Position 17th from last 
Alisha is between them


People between them 48 – (14+17) = 17
Where the midmost is Alisha 
So she has 8 people on either of her side.

So Option A is correct

Correct Answer :- C

Explanation : As A is sitting to the left of B and it is also said who is heavier than him , means A is heavier than B.

Then it says C is heavier than B but not heaviest, so C will come after A.

And lastly it says that D is second from right that means Q will occupy the 1st position from right

The sequence will be :

A C B D Q

So Option C is correct

(7 x 3) + 8 = 29

(4 x 3) + 7 = 19

(5 x ?) + 6 = 31

? = 5.

(12)² - (8)² = 80

and (16)² - (7)² = 207

Therefore (25)² - (21)² = 184.

As 'Table' is made from 'Wood' in the same way 'Shirt' is made from 'Cloth'.

Avg of 7 no= (7+1)/2 = 8/2 = 4
Avg of 9 no = (9+1)/2 = 5
5- 4 = 1
Hence increased by 1

Runs scored by Kohli in first 4 innings = 48*4 = 192
Average of 5 innings is 60, so total runs scored after 5 innings = 60*5 = 300
Hence runs scored by Kohli in fifth inning = 300 – 192 = 108
It is given that in 6th innings he scores 12 runs more than this, so he must score 120 in the sixth inning. Hence total runs scored in 6 innings = 300+120 = 420
Now average of last five innings is 78, so runs scored in last innings = 390
Hence runs scored in first inning = 420 – 390 = 30.

Let
P's capital = p,
Q's capital = q and
R's capital = r.
Then

Part filled by (A + B) in 1 minute = 
Suppose the tank is filled in x minutes.
Then, 
⇒ x = 30 min.

Part emptied by the leak in 1 hour = 1/6
Net part emptied by the leak and the inlet pipe in 1 hour = 1/24
Part filled by the inlet pipe in 1 hour 
i.e., inlet pipe fills the tank in 8 hours = (8 * 60) minutes = 480 minutes
Given that the inlet fills water at the rate of 4 liters a minute
Hence, water filled in 480 minutes = 480 * 4 = 1920 litre
i.e., The cistern can hold 1920 litre

The SP = 106.25% of the CP. Thus, CP = 29.75/1.0625
= ₹ 28.

Semi-perimeter (2a) = 18 cm
Area (a × a) = 81 cm²
Solving both, we get a = 9 cm.
Now, circumference = 2 × 18 = 36
So, r = 
Area of circle = 

x² - ix + 6 = 0
x² - 3ix + 2ix - 6i² = 0    { i² = -1}
x(x-3i) + 2i(x-3i) = 0
(x+2i) (x-3i) = 0
x = -2i, 3i 

{(1 + i)/(1 - i)}ⁿ = 1
multiply (1 + i) numerator as well as denominator .
{(1 + i)(1 + i)/(1 - i)(1 + i)}ⁿ = 1
{(1 + i)²/(1² - (i)²)}ⁿ = 1
{(1 + i² +2i)/2 }ⁿ = 1
{(2i)/2}ⁿ = 1
{i}ⁿ = 1
we know, i⁴ⁿ = 1 where , n is an integer.
so, n = 4n where n is an integers
e.g n = 4 { because least positive integer 1 }
hence, n = 4

The passage criticizes media leaks and emphasises the importance of trust, accountability, and responsible journalism. The author argues that media leaks harm serious policy discussions and that the media must earn public trust.

Therefore, the author would clearly disagree with the idea that spreading misinformation to the public is justified.

Hence, Option A is correct.

The passage explains that leaks make officials and foreign leaders reluctant to speak freely because their statements might appear in the media. This fear limits open policy discussions.

This implies that leaders worry that if sensitive information becomes public, it may lead to negative public reactions, which discourages honest communication.

Therefore, Option D best reflects the implicit idea in the author’s argument.

The passage discusses how media leaks harm effective policy-making by discouraging open discussions between government officials and foreign leaders. It also explains how leaks are often part of political strategies and how media credibility has declined due to scandals and politicization.

Thus, the central idea of the passage is the negative impact of leaks on foreign policy discussions and media credibility.

Hence, Option B is correct.

 Everyone complimented her for her good work.
The appropriate preposition should have been ‘on’ and not ‘for’. And so, the correct sentence should be:
Everyone complimented her on her good work.
Sometimes prepositions may be used in a sentence though they are not needed, so this is another kind of incorrect sentence that the examinee should be able to identify.

The correct answer is Option C. 

• There are two clauses in this sentence: The tendency to eat late is believed (by nutritionists) to be a factor in putting on weight and (though) it has never been tested properly.
• The first clause can also be correctly constructed as "The tendency to eat late, many nutritionists believe, is a factor in putting on weight." But, this is not among the options.
• "Believed, as a factor" is incorrect.

Sentence C talks of how verb usage goes up when unnecessary words are reduced. This ties in with sentence A which talks of how good writers use more verbs. It is also clear C follows A.

Sentence B says it is hard to write without verbs. Sentence D adds to this saying that "use verbs" is hence not good advice. Therefore D follows B.

By looking at the sentences we see that sentence A makes a good start to the paragraph.

The question is " Arrange the sentences in the correct order "
The order is ACBD

Hence, the answer is ACBD
Choice B is the correct answer.

C talks of the South Pole being benign. D refers to the word benign in quotes. So, D should come after C, and quite possibly immediately after C.

The idea conveyed here is that the South Pole has the most benign weather and it is benign from March to September. So we can directly eliminate choice (d).

Sentence C makes a better choice for starting the paragraph than A.

Sentence A talks of impeccable conditions for astronomy and B explains what it is.

The question is " Arrange the sentences in the correct order "
The order is CDAB

Hence, the answer is CDAB
Choice C is the correct answer.

Sentences B and D talk of flowers and flowering plants. Sentence B talks of how land plants existed without flowers for several millions of years. Sentence D talks of when flowering plants appeared. It is clear D follows B.

Sentence C speaks of “equally familiar grasses"?. So obviously, some other example- in this case, flowering plants- precedes this.

Sentences A and C talk of the evolution of grasses. A follows C.

The question is " Arrange the sentences in the correct order "
The order is BDCA

Hence, the answer is BDCA
Choice D is the correct answer.

Sentence C talks of the intolerance that marks the village culture and polity. We see that this is the main idea of the paragraph.

Sentence D talks of some castes being considered “kingly"? in rural communities. Sentence C talks of the control of “these castes"? on local politics and how it aggravates masculine pride. So C comes after D. Both of these sentences substantiate the idea of bigotry that is made by sentence C.

Sentence A talks of the patrilineal system of passing ownership of lands and system of linking dowry to land ownership turning daughters to be regarded as “bad debts"?. This sentence substantiates the point make by sentence C.

The question is " Arrange the sentences in the correct order "
The order is CDBA

Hence, the answer is CDBA
Choice C is the correct answer.