PRTC Managed by Excel Professional Services, Inc.OPEN 1st PREBOARD (August 3 and 4, 2013 )LETTER ANSWER

MANAGEMENT ADVISORY SERVICES BUSINESS LAW & TAXATIONNos. A B Nos. A B Nos. A B1 C D 36 A D 1 C D2 D B 37 D C 2 D D3 C D 38 B C 3 D A4 C A 39 D C 4 D C5 C D 40 A B 5 A D6 B A 41 D C 6 C A7 C B 42 A B 7 A B8 B A 43 B C 8 C B9 C A 44 A D 9 B D10 D A 45 A A 10 A D11 A B 46 A D 11 C A12 D B 47 B C 12 A B13 C B 48 B D 13 B C14 D A 49 B B 14 D D15 B D 50 A B 15 C A16 B B 51 D A 16 D A17 A B 52 B C 17 D D18 C C 53 B D 18 D A19 D B 54 C D 19 A C20 D A 55 B D 20 C C21 D A 56 A C 21 D D22 C A 57 A C 22 A D23 C C 58 A C 23 B D24 C D 59 C B 24 B A25 B C 60 D B 25 D C26 B C 61 C A 26 D A27 A A 62 C D 27 A C28 D D 63 A C 28 B B29 C A 64 D C 29 C A30 C B 65 A A 30 D C31 A A 66 B B 31 A A32 B A 67 A C 32 A B33 C D 68 A B 33 D D34 B C 69 D B 34 A C35 B C 70 C A 35 C D

PRTC Managed by Excel Professional Services, Inc.OPEN 1st PREBOARD (August 3 and 4, 2013 )LETTER ANSWER

BUSINESS LAW & TAXATIONNos. A B36 B C37 C A38 D C39 C D40 B D41 B B42 B B43 D D44 D B45 C B46 A D47 B C48 D D49 C D50 C A51 A C52 C A53 D D54 D D55 B A56 B B57 D D58 B B59 B C60 D A61 C D62 D B63 D C64 A D65 C C66 A B67 D B68 D B69 A D70 B D71 D C72 B A73 C B74 A D75 D C

PRTC Managed by Excel Professional Services, Inc.OPEN 1ST PREBOARD (August 3 and 4, 2013)LETTER ANSWERS

AUDITING PROBLEMS PRACTICAL ACCOUNTING 1 PRACTICAL ACCOUNTING 2Nos. A B Nos. A B Nos.1 C B 1 C C 12 B B 2 B A 23 A C 3 A D 34 A C 4 D C 45 A C 5 C D 56 C C 6 B D 67 D B 7 C D 78 C A 8 D B 89 A A 9 B C 910 B A 10 A C 1011 A C 11 B B 1112 B D 12 C D 1213 A C 13 B D 1314 D A 14 A D 1415 C B 15 A B 1516 A A 16 C C 1617 B B 17 B C 1718 C A 18 D A 1819 D D 19 C C 1920 A C 20 C D 2021 D A 21 D D 2122 B B 22 C A 2223 A C 23 A C 2324 B D 24 D D 2425 C A 25 C A 2526 A D 26 D C 2627 C B 27 D A 2728 B A 28 D D 2829 A B 29 B A 2930 A C 30 C C 3031 D A 31 C B 3132 A C 32 B A 3233 D B 33 D D 3334 B A 34 D C 3435 A A 35 D B 3536 A D 36 B C 3637 D A 37 C D 3738 A D 38 C B 3839 B B 39 A A 3940 C A 40 C B 4041 B A 41 D C 4142 C D 42 D B 4243 B A 43 A A 4344 D B 44 C A 4445 B C 45 D C 45

PRTC Managed by Excel Professional Services, Inc.OPEN 1ST PREBOARD (August 3 and 4, 2013)LETTER ANSWERS

46 B B 46 A B 4647 B C 47 C D 4748 C B 48 A C 4849 C D 49 D C 4950 C B 50 A D 50

PRTC Managed by Excel Professional Services, Inc.OPEN 1ST PREBOARD (August 3 and 4, 2013)LETTER ANSWERS

PRACTICAL ACCOUNTING 2A BA CD CA BC CC BC AD DD AA CC DD CB BB BB AC CD BC AA AA AD DA DB AD DC AC DB AC DB AA DD AA CC CD CC DB DB AA CC DB BA BA BA CD DD CA A

PRTC Managed by Excel Professional Services, Inc.OPEN 1ST PREBOARD (August 3 and 4, 2013)LETTER ANSWERS

D AA DD AA BD D

PRTC Managed by Excel Professional Services, Inc.OPEN 1st PREBOARD (August 3 and 4, 2013)LETTER ANSWER

AUDITING THEORY THEORY OF ACCOUNTSNos. A B Nos. A B Nos. A B Nos.1 A A 41 B D 1 B C 412 C A 42 D D 2 B C 423 A D 43 B C 3 C A 434 B D 44 C B 4 B A 445 B D 45 D C 5 D C 456 C B 46 C D 6 B A 467 A C 47 B C 7 D D 478 A C 48 C C 8 D C 489 A A 49 D B 9 C C 4910 D C 50 A A 10 D D 5011 D B 51 A C 11 A B 5112 C B 52 D B 12 D D 5213 B A 53 D B 13 B C 5314 C D 54 D C 14 B D 5415 D D 55 B B 15 A D 5516 C D 56 C B 16 A D 5617 C B 57 C C 17 B A 5718 B C 58 A D 18 D D 5819 A D 59 C C 19 C D 5920 C D 60 B D 20 C A 6021 B D 61 B C 21 A B 6122 B B 62 A D 22 B B 6223 C D 63 D C 23 D D 6324 B B 64 D B 24 D C 6425 B C 65 D B 25 A C 6526 C A 66 B B 26 C C 6627 D A 67 C B 27 A B 6728 C D 68 D D 28 A D 6829 D D 69 D B 29 B D 6930 C A 70 D B 30 B B 7031 D C 71 B B 31 C C 7132 C A 72 D B 32 C D 7233 B C 73 B D 33 A A 7334 B A 74 C B 34 C D 7435 B B 75 A C 35 C B 7536 B B 76 A D 36 C A 7637 D C 77 D C 37 A D 7738 B A 78 D B 38 A D 7839 B A 79 A C 39 C A 7940 B A 80 C D 40 A A 80

PRTC Managed by Excel Professional Services, Inc.OPEN 1st PREBOARD (August 3 and 4, 2013)LETTER ANSWER

THEORY OF ACCOUNTSA BD DC CC AD BB AD BC BD BD CD BA DD BD DA DB CB DD AC DC BC BB AD AD BB DC CD CA AD BB DA DD AD CA AA AD BC BA CB CA AB C