Explanation

• Stratified audit sample means selecting items from each group (stratum) of the population.
• In stratified sampling, the population is divided into different groups based on common characteristics.
• Samples are then selected from each group to ensure proper representation.

Additional information:

• Random sampling: Items are selected randomly from the whole population.

Last verified on 21-07-2026

Explanation

• Afghanistan is located to the north-west of Pakistan.
• Pakistan shares its longest land border (2,640 km) with Afghanistan.
• The border between Pakistan and Afghanistan is called the Durand Line.

Additional information:

• East: India
• North-east: China
• South-west: Iran
• South: Arabian Sea

Last verified on 06-07-2026

Explanation

• Proper means مناسب
• Improper means نا مناسب

Last verified on 21-07-2026

Explanation

• Throw means آپ سے کچھ دور بھیجنے کے لیے
• Catch means آپ کی طرف آنے والی کسی چیز کو وصول کرنے یا روکنے کے لیے

Last verified on 23-03-2026

Explanation

• Convertible means بدلنے والا
• Changeable means قابل تغیر

Last verified on 21-07-2026

Explanation

• Non-cash items are excluded from the cash budget.
• A cash budget records only cash receipts and cash payments.
• It helps estimate the cash available during a specific period.
• Non-cash expenses do not involve actual cash movement, so they are excluded.

Last verified on 21-07-2026

Explanation

• The Quick Ratio (Acid-Test Ratio) measures a company's ability to pay its short-term liabilities using its most liquid assets.
• It excludes inventory and prepaid expenses because they cannot be converted into cash quickly.
• A higher quick ratio indicates better short-term financial strength.

Last verified on 21-07-2026

Explanation

• Father of Double-Entry Bookkeeping (Father of Modern Accounting): Luca Pacioli
• Nationality: Italian
• Famous Book Published: Summa de Arithmetica, Geometria, Proportioni et Proportionalità
• Publication Year: 1494
• Accounting Rule: Every transaction has two entries – Debit and Credit

Last verified on 21-07-2026

Explanation

• Forge means جھوٹی چیز بنانا یا تیار کرنا
• Fake means اصلی یا نقلی نہیں

Last verified on 23-03-2026

Explanation

• Bullfighting (Corrida de Toros) is a traditional sport of Spain.
• It has been practiced in Spain for centuries.
• The main performer is called a Matador.

Last verified on 21-07-2026