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Top of FormQuestion 1CompleteMark 1 out of 1Remove flagQuestion textOn January 1, 2014, CRC purchased 75% of the ordinary shares of ACE. Separate statements of financial position of the two companies are as follows:ACECRC

Fair ValueBook ValueBook Value

Cash 206,000 206,000 24,000

Accounts receivable 26,000 26,000 144,000

Inventory 60,000 38,000 132,000

Land 60,000 32,000 78,000

Plant assets 350,000 300,000 700,000

Accumulated Depreciation (60,000) (240,000)

Investment in Ace - 440,000

Total Assets 702,000 542,000 1,278,000

Accounts payable 142,000 142,000 206,000

Ordinary share 300,000 800,000

Retained earnings 100,000 272,000

Total liabilities and equity 142,000 542,000 1,278,000

On the consolidated statement of financial position immediately after combination, Inventory will be reported atSelect one:a. P192,000 b. P186,500 c. P170,000 d. P177,000 Question 2CompleteMark 0 out of 1Remove flagQuestion textIf JUNE acquires eighty percent of the stock of JULY on January 1, 20X2, immediately after the acquisitionSelect one:a. Consolidated retained earnings will be equal to the combined retained earnings of the two companies b. Goodwill will be reported in the consolidated balance sheet c. JUNE's additional paid-in capital may be reduce to permit the carry forward of JULY's retained earnings d. Consolidated retained earnings and JUNE's retained earnings will be the same Question 3CompleteMark 1 out of 1Remove flagQuestion textDAKILA acquired a 70% interest in ULIRAN for P1.96 million when the fair value of ULIRAN's identifiable net assets was P700,000 and elected to measure the non-controlling interest at its share of the identifiable net assets. Annual impairment reviews of goodwill have not resulted in any impairment losses being recognized. ULIRAN's current statement of financial position shows share capital of P100,000, revaluation reserve of P300,000 and retained earnings of P1,400,000.Under PFRS #3 on Business Combinations, what amount of goodwill should be carried in DAKILA's consolidated statement of financial position?Select one:a. P1,470,000 b. P1,260,000 c. P700,000 d. P160,000 Question 4CompleteMark 1 out of 1Remove flagQuestion textA newly acquired subsidiary has an existing goodwill in its books of accounts. The parent company's consolidated balance sheet willSelect one:a. not show any value for the subsidiary's existing goodwill b. treat the goodwill the same as other intangible assets of the acquired company c. will always show the existing goodwill of the subsidiary at its book value d. do an impairment test to see if any of it has been impaired Question 5CompleteMark 1 out of 1Remove flagQuestion textWhat is a push-down accounting?Select one:a. A subsidiary's recording of the fair value allocations as well as subsequent amortization b. A requirement that a subsidiary must use the same accounting principles as a parent company c. Inventory transfers made from a parent company to a subsidiary company d. The adjustment required for consolidation when a parent has applied the equity method of accounting for internal reporting purposes Question 6CompleteMark 1 out of 1Remove flagQuestion textThe Natural Company acquired eighty percent of Material Company for a consideration transferred of P100 million. The consideration was estimated to include a control premium of P24 million. Material Company's net assets were P85 million at the acquisition date. Are the following statements true or false, with reference to IFRS #3 on Business Combinations?Statement 1:Goodwill should be measured at P32 million if the non-controlling interest is measured at its share of Material Company's net assets.Statement 2:Goodwill should be measured at P34 million if the non-controlling interest is measured at fair value.Select one:a. Both statements are true b. Both statements are false c. Statement 1 is true; Statement 2 is false d. Statement 1 is false; Statement 2 is true Question 7CompleteMark 1 out of 1Remove flagQuestion textThe use ofpush-down accounting is allowedin some specific situations. Push-down accounting results inSelect one:a. reflecting fair values on the books of the subsidiary entity b. goodwill being recorded in the books of accounts of the parent company c. eliminating the retained earnings in the subsidiary's books of accounts d. changing the consolidation worksheet procedue because no adjustment is necessary to eliminate the investment in subsidiary account Question 8CompleteMark 1 out of 1Remove flagQuestion textIf an entity is not considered a variable interest entity (VIE), the determination of consolidation is based on whetherSelect one:a. one of the entities in the consolidated group directly or indirectly has a controlling financial interest (usually ownership of a majority voting interest) in the other entities b. the equity investments or investments in subordinated debt are at risk c. the voting rights are proportional to the obligations to absorb expected losses or receive expected residual returns d. the total equity at risk is sufficient to permit the entity to finance its activities without additional subordinated financial support from other parties Question 9CompleteMark 1 out of 1Remove flagQuestion textWhich of the following costs of a business combination can be included in the value charged to paid-in capital in excess par?Select one:a. Stock issue costs if stock is issued as a consideration b. direct and indirect acquisition costs c. direct acquisition costs d. direct acquisition costs and stock issue costs if stock is issued as a consideration Question 10CompleteMark 1 out of 1Remove flagQuestion textUnder the acquisition method, indirect costs relating to acquisitions should beSelect one:a. expensed as incurred b. included in the investment cost c. deducted from other contributed capital d. disregarded Question 11CompleteMark 0 out of 1Remove flagQuestion textOn December 31, 2014, CPAR acquired one hundred percent of RESA's ordinary share capital for P300,000. Balance sheet information ofRESA prior to consolidation follows:Cash and receivables 35,000

Inventory 75,000

Land 100,000

Building and equipment, net 220,000

Total assets 430,000

Accounts payable 65,000

Bonds payable 150,000

Ordinary share, P1 par 100,000

Retained earnings 115,000

Total liabilities and equity 430,000

At the date of consolidation, RESA's net assets approximated fair value except for inventory which had a fair value of P60,000; land which had a fair value of P125,000; and building and equipment (net)which had a fair value of P250,000.On the consolidated statement of financial position immediately following acquisition, the "Investment in RESA share" reveals an amount equal toSelect one:a. P0 b. P225,000 c. P300,000 d. P395,000 Question 12CompleteMark 1 out of 1Flag questionQuestion textWhich of the following is a limitation of consolidated financial statements?Select one:a. Consolidated statements of highly diversified companies cannot be compared with industry standards b. Consolidated statements provide no benefit for the shareholders and creditors of the parent company c. Consolidated statements are beneficial only when the consolidated companies operate within the same industry d. Consolidated statements are beneficial only when the consolidated companies operate in diversified industries Question 13CompleteMark 0 out of 1Flag questionQuestion textAt December 31, 2014, BARRON owned 90% of WILEY, a consolidated subsidiary, and 20% of PEARSON, an investee in which BARRON cannot exercise power. On the same date, BARRON had receivables of P300,000 from WILEY and P200,000 for PEARSON. In the December 31, 2014 consolidated statement of financial position, BARRON should report accounts receivable from its affiliates of:Select one:a. P200,000 b. P230,000 c. P500,000 d. P340,000 Question 14CompleteMark 1 out of 1Remove flagQuestion textPresenting consolidated financial statements this year when statements of individual companies were presented last year isSelect one:a. An accounting change that should be reported by restating the financial statements of all prior periods presented b. A correction of an error c. An accounting change that should be reported prospectively d. Not an accounting change Question 15CompleteMark 0 out of 1Remove flagQuestion textOn January 2, 2011, the Statement of Financial Position of APO and AKHRO prior to business combination are as follows:

APOAKHRO

CashP600,000P20,000

Inventory400,00040,000

Property and Equipment1,000,000140,000

Total AssetsP2,000,000P200,000

Accounts PayableP120,000P20,000

Share Capital, P100 par200,00020,000

Additional Paid-in Capital600,00040,000

Retained Earnings1,080,000120,000

Total Liabilities and SHEP2,000,000P200,000

The fair value of AKHROs equipment is P236,000Assuming APO acquired seventy-five percent of the outstanding ordinary shares of AKHRO for P182,400 cash and Non-Controlling Interest is measured at non-controlling interests proportionate share of AKHROs identifiable net assets, how much is the consolidated shareholders equity at date of acquisition?Select one:a. P1,880,000 b. P1,949,000 c. P1,973,600 d. P1,949,600 Question 16CompleteMark 1 out of 1Remove flagQuestion textA majority-owned subsidiary that is in legal reorganization should normally be accounted for usingSelect one:a. The cost method b. The market value method c. The equity method d. The consolidation method Question 17CompleteMark 1 out of 1Flag questionQuestion textLEE acquired SARA on January 1, 2014 by issuing 13,000 ordinary shares with a P10 par and a P23 market value. This transaction resulted in recording P62,000 goodwill. LEE also agreed to compensate SARA's former owners for any difference if LARA's share is worth less than P23 a share on January 1, 2015.On January 1, 2015, LARA issues additional 3,000 ordinary shares to SARA's former owners to honor the contingent consideration agreement.Which of the following is true?Select one:a. The fair value of the expected number of shares to be issued for the contingency consideration increases the goodwill account balance at the acquisition date b. The investment account balance is not affected, but the Parent's additional paid-in capital is reduced by the par value of the additional 3,000 shares when issued c. All of the subsidiary's assets and liabilities accounts must be revalued for consolidation purposes based on their fair values as of January 1, 2016 d. The additional shares are assumed to have been issued on January 1, 2014 so that a retrospective adjustment is required Question 18CompleteMark 1 out of 1Flag questionQuestion textOn January 1, 2014, WATSON acquired all of MERCURY's ordinary shares for P365,000 cash. On the same date, MERCURY's accounts and normal balances appear as follows:Cash and receivables 50,000

Inventories 80,000

Land 50,000

Plant assets, net 200,000

Current liabilities 30,000

Notes payable 50,000

Ordinary share, P1 par 100,000

Additional paid-in capital 150,000

Retained earnings 30,000

The fair values of all of MERCURY's assets and liabilities were equal to their book values except for inventory which had a fair value of P85,000; land which had a fair value of 60,000; and plant assets that had a fair value of P250,000. Plant assets have a remaining useful life of ten years with no residual value.WATSON decided to employ push-down accounting for the acquisition of MERCURY. Subsequent to the combination, MERCURY continued to operate as a separate company.Based on the preceding finformation,the write-up of plant assets willSelect one:a. Decrease MERCURY's reported net income for 2014 by P5,000 b. Increase MERCURY's reported net income for 2014 by P5,000 c. Increase MERCURY's reported net income for 2014 by P50,000 d. Have no effect on MERCURY's reported net income for 2014 Question 19CompleteMark 0 out of 1Remove flagQuestion textReasons that a parent may pay more than the book value for the subsidiary company's share include all of the following exceptSelect one:a. stockholders' equity may be undervalued b. the fair value of one of the subsidiary's assets may exceed its recorded value because of appreciation c. the existence of unrecorded goodwill d. liabilities may be overvalued Question 20CompleteMark 1 out of 1Remove flagQuestion textOn December 31, 2014, RESA acquired one hundred percent of CPAR's ordinary share capital for P300,000. Balance sheet information of CPAR prior to consolidation follows:Cash and receivables 35,000

Inventory 75,000

Land 100,000

Building and equipment, net 220,000

Total assets 430,000

Accounts payable 65,000

Bonds payable 150,000

Ordinary share, P1 par 100,000

Retained earnings 115,000

Total liabilities and equity 430,000

At the date of consolidation, CPAR's net assets approximated fair value except for inventory which had a fair value of P60,000; land which had a fair value of P125,000; and building and equipment (net)which had a fair value of P250,000.What amount of inventory will be presented on the consolidate statement of financial position immediately following acquisition?Select one:a. P60,000 b. P75,000 c. P15,000 d. P45,000 Question 21CompleteMark 0 out of 1Flag questionQuestion textOn January 1, 2014, PEDRO purchased 75% of the outstanding ordinary shares of PETER.Accounts and balancesof the two companies prior to combination are given below:PEDROPETER

Cash 18,000 155,000

Receivables 108,000 20,000

Inventories 99,000 26,000

Land 60,000 24,000

Plant assets 525,000 225,000

Accumulated depreciation 180,000 45,000

Investment in Peter 330,000 -

Accounts payable 156,000 105,000

Share capital 600,000 225,000

Retained earnings 204,000 75,000

Assume accounts are in normal balances.The fair value of PETER's accounts are:Cash 155,000

Receivables 20,000

Inventories 45,000

Land 45,000

Plant assets 300,000

Accounts payable 105,000

Immediately after combination, the consolidated financial statements would report goodwill or gain based on fair value basis atSelect one:a. (P25,000) b. P25,000 c. P20,000 d. (P20,000) e. P0 Question 22CompleteMark 1 out of 1Remove flagQuestion textWhich of the following statements is correct?Select one:a. Consolidated retained earnings do not include the noncontrolling interest's claim on the subsidiary's retained earnings b. Foreign subsidiaries do not need to be consolidated if they are reported as a separate operating group under segment reporting c. The noncontrolling shareholders' claim should be adjusted for changes in the fair value of the subsidiary assets but should not include goodwill d. Consolidation is expected any time the investor holds significant influence over the investee Question 23CompleteMark 1 out of 1Remove flagQuestion textOn December 31, 2014, RESA acquired one hundred percent of CPAR's ordinary share capital for P300,000. Balance sheet information of CPAR prior to consolidation follows:Cash and receivables 35,000

Inventory 75,000

Land 100,000

Building and equipment, net 220,000

Total assets 430,000

Accounts payable 65,000

Bonds payable 150,000

Ordinary share, P1 par 100,000

Retained earnings 115,000

Total liabilities and equity 430,000

At the date of consolidation, CPAR's net assets approximated fair value except for inventory which had a fair value of P60,000; land which had a fair value of P125,000; and building and equipment (net)which had a fair value of P250,000.What amount of differential will bereflected in a consolidation worksheet to prepare a consolidatedstatement of financial position immediately after the combination?Select one:a. P85,000 b. P45,000 c. P15,000 d. P0 Question 24CompleteMark 1 out of 1Remove flagQuestion textOn December 31, 2014, CPAR acquired one hundred percent of RESA's ordinary share capital for P300,000. Balance sheet information of RESA prior to consolidation follows:Cash and receivables 35,000

Inventory 75,000

Land 100,000

Building and equipment, net 220,000

Total assets 430,000

Accounts payable 65,000

Bonds payable 150,000

Ordinary share, P1 par 100,000

Retained earnings 115,000

Total liabilities and equity 430,000

At the date of consolidation, RESA's net assets approximated fair value except for inventory which had a fair value of P60,000; land which had a fair value of P125,000; and building and equipment (net)which had a fair value of P250,000.What amount of goodwill will be presented on the consolidate statement of financial position immediately following acquisition?Select one:a. P45,000 b. P85,000 c. P15,000 d. P45,000 e. P30,000 Question 25CompleteMark 1 out of 1Remove flagQuestion textWhen it purchased TAMAD on January 1, 2013, MASIPAG issued 500,000 shares of its P5 par voting stock. On that date, the fair value of those shares amounted to P4,200,000. Relative to the acquisition, MASIPAG had payments to the attorneys and accountants of P200,000, and stock issuance fees of P100,000. Immediately before the purchase, the equity sectionsTAMADMASIPAG

Ordinary share 700,000 4,000,000

Paid-in capital in excess of par value 900,000 7,500,000

Retained earnings 500,000 5,500,000

Immediately after the purchase, the consolidated statement of financial position should report "paid-in capital in excess of par" amounting toSelect one:a. P9,100,000 b. P8,900,000 c. P9,200,000 d. P9,300,000 Question 26CompleteMark 1 out of 1Remove flagQuestion textOn the consolidated balance sheet, consolidated shareholders' equity isSelect one:a. equal to the parent's shareholders' equity b. less than the parent's shareholders' equity c. greater than the parent's shareholders' equity d. equal to the sum of the parent and subsidiary shareholders' equity Question 27CompleteMark 1 out of 1Remove flagQuestion textThe following accounts and balances were taken from the financial statements of PRC as of December 31, 2014Cash 100,000

Accounts receivable 200,000

Inventory 500,000

Property, plant and equipment, net 900,000

Current liabilities 300,000

Bonds payable 500,000

Ordinary share, P1 par 100,000

Paid-in capital in excess of par 200,000

Retained earnings 600,000

On December 31, 2014 BOA acquired all of PRC's outstanding ordinary shares for P1,500,000 cash. On that date, the fair value of PRC's inventories and property, plant and equipment were P450,000 and P1,000,000, respectively. The fair values of all other assets and liabilities of PRC were equal to their book values.On the date of consolidation, the consolidated statement of financial position should report goodwill amounting toSelect one:a. P550,000 b. P500,000 c. P600,000 d. P650,000 Question 28CompleteMark 0 out of 1Remove flagQuestion textThe goal of the consolidation process is forSelect one:a. Asset acquisitions and 100% stock acquisitions to result in the same balance sheet b. Goodwill to appear on the balance sheet of the consolidated entity c. The assets of the noncontrolling interest to be predominantly displayed on the balance sheet d. The investment in the subsidiary to be properly valued on the consolidated balance sheet Question 29CompleteMark 1 out of 1Remove flagQuestion textPRTC bought 60% of CRPD's outstanding stock in an acquisition that resulted in the recognition of goodwill. CRPD owns a piece of land that cost P200,000 but was worth P500,000 at the acquisition date. What value should be attributed to this land in a consolidated balance sheet at the date of takeover?Select one:a. P500,000 b. P380,000 c. P120,000 d. P300,000 Question 30CompleteMark 1 out of 1Remove flagQuestion textEliminating entries are made to cancel the effects of intercompany transactions and are made on theSelect one:a. Working paper for the consolidation of the financial statements b. Books of the parent company c. Books of the subsidiary company d. Books of both the parent and subsidiary companies Question 31CompleteMark 1 out of 1Remove flagQuestion textWhich of the following statements is correct?Select one:a. Total assets reported by the parent company generally will be less than the total assets reported on the consolidate balance sheet b. The noncontrolling shareholders' claim of the subsidiary's net assets is based on the book value of the subsidiary's net assets c. Only the parent company's portion of the difference between book value and fair value of the subsidiary's net assets is assigned to those assets d. Goodwill represents the differences between the book value of the subsidiary's net assets and the amount paid by the parent to buy ownership Question 32CompleteMark 1 out of 1Remove flagQuestion textThe main evidence of control for purposes of consolidated financial statements involvesSelect one:a. having decision-making ability that is not shared with others b. posseesing majority ownership c. being the sole shareholder d. having the parent company and the subsidiary participate in the same industry Question 33CompleteMark 1 out of 1Remove flagQuestion textThe IASB has recommended that a parent company should consolidate the financial statements of the subsidiary into its financial statements when it exercises control over the subsidiary, even without majority ownership. In which of the following situations would control NOT be evident?Select one:a. Access to subsidiary assets is available to all shareholders b. Dividend policy is set by the parent c. The subsidiary does not determine compensation for its main employees d. Substantially all cash flows of the subsidiary flow to the controlling shareholders Question 34CompleteMark 1 out of 1Remove flagQuestion textWhich of the following statements is the best theoretical justification for consolidated financial statements?Select one:a. In form, the companies are separate; in substance, they are one entity b. In form, the companies are one entity; in substance they are separate c. In form and substance, the companies are one entity d. In form and substance, the companies are seperate Question 35CompleteMark 1 out of 1Remove flagQuestion textThe investment in a subsidiary should be recorded on the parent's books at theSelect one:a. fair value of the consideration given b. underlying book value of the subsidiary's net assets c. fair value of the subsidiary's net identifiable assets d. fair value of consideration given plus an estimated value for goodwill Question 36CompleteMark 1 out of 1Remove flagQuestion textThe following accounts and balances were taken from the financial statements of PRC as of December 31, 2014Cash 100,000

Accounts receivable 200,000

Inventory 500,000

Property, plant and equipment, net 900,000

Current liabilities 300,000

Bonds payable 500,000

Ordinary share, P1 par 100,000

Paid-in capital in excess of par 200,000

Retained earnings 600,000

On December 31, 2014 BOA acquired all of PRC's outstanding ordinary shares for P1,500,000 cash. On that date, the fair value of PRC's inventories and property, plant and equipment were P450,000 and P1,000,000, respectively. The fair values of all other assets and liabilities of PRC were equal to their book values.Assuming that the unconsolidated statement of financial position of BOA on December 31, 2014, reflected retained earnings of P2,000,000, what amount of retained earnings should be shown on the December 31, 2014 consolidated statement of financial position of BOA and its subsidiary?Select one:a. P2,000,000 b. P2,600,000 c. P2,800,000 d. P3,250,000 Question 37CompleteMark 0 out of 1Remove flagQuestion textUGAK purchased 100% of the voting shares of UWAK for P1,800,000. The following data are available:Book ValueFair Value

Current assets 150,000 300,000

Land and building 280,000 280,000

Machinery 400,000 700,000

Bonds payable 300,000 250,000

Goodwill 150,000 ???

The bonds payable will appear on the consolidated statement of financial positionSelect one:a. at P300,000 less Discount on Bonds Payable of P50,000 b. at P300,000 c. at P300,000 less Premium on Bonds Payable of P50,000 d. at P250,000 e. at P250,000 plus Discount on Bonds Payable of P50,000 Question 38CompleteMark 0 out of 1Remove flagQuestion textSAKRISTAN has 100,000 shares of P2 par value ordinary share outstanding. SEMINARISTA acquired 30,000 shares of SAKRISTAN's shares on January 1, 2014 for P120,000 when SAKRISTAN's net assets had a total fair value of P350,000. On July 1, 2017, SEMINARISTA bought additional 60,000 shares of SAKRISTAN's shares from a single shareholder for P6 per share. Although SAKRISTAN's shares were selling in the P5 range around July 1, 2017, SEMINARISTA forecasted that obtaining control of SAKRISTAN would produce significant revenue synergies to justify the premium price it paid. If SAKRISTAN's net identifiable assets had a fair value of P500,000 on July 1, 2017, how much goodwill on full fair value basis should SEMINARISTA report in its consolidated balance sheet?Select one:a. P60,000 b. P0 c. P90,000 d. P100,000 Question 39CompleteMark 1 out of 1Flag questionQuestion textOn January 2, 2011, the Statement of Financial Position of APO and AKHRO prior to business combination are as follows:

APOAKHRO

CashP600,000P20,000

Inventory400,00040,000

Property and Equipment1,000,000140,000

Total AssetsP2,000,000P200,000

Accounts PayableP120,000P20,000

Share Capital, P100 par200,00020,000

Additional Paid-in Capital600,00040,000

Retained Earnings1,080,000120,000

Total Liabilities and SHEP2,000,000P200,000

The fair value of AKHROs equipment is P236,000Assuming APO acquired sixty percent of the outstanding ordinary shares of AKHRO for P140,000 and Non-Controlling Interest is measured at fair value of P100,000, how much is the goodwill (gain on acquisition)?Select one:a. P25,600 b. (P25,600) c. P32,000 d. (P32,000) e. Some other answer Question 40CompleteMark 1 out of 1Remove flagQuestion textMALAYE acquired 70% of SINGE's ordinary shares on December 31, 2014. Statement of financial position of the two companies immediately after combination follow:SINGEMALAYE

Cash 30,000 44,000

Accounts receivable 45,000 110,000

Inventory 70,000 130,000

Land 25,000 80,000

Plant assets 400,000 500,000

Accumulated Depreciation (165,000) (223,000)

Investment in Ace - 150,500

Total Assets 405,000 791,500

Accounts payable 28,000 61,500

Taxes payable 37,000 95,000

Bonds payable 200,000 280,000

Ordinary share 50,000 150,000

Retained earnings 90,000 205,000

Total liabilities and equity 405,000 791,500

At the date of business combination, the book values of SINGE's net assets approximated fair value except for inventory which had a fair value of P85,000; and land which had a fair value of P45,000. The fair value of the noncontrolling interest was P64,500 on December 31, 2014.On the consolidated statement of financial position prepared immediately after the combination, the amount of goodwill and total assets is (assuming fair value basis)Select one:a. P40,000; P1,121,000 b. P28,000; P1,109,000 c. P40,000; P1,109,000 d. P28,000; P1,121,000 e. P40,000; P1,231,500 Bottom of FormFinish reviewSkip Quiz navigationQuiz navigationQuestion 1 This page FlaggedQuestion 2 This page FlaggedQuestion 3 This page FlaggedQuestion 4 This page FlaggedQuestion 5 This page FlaggedQuestion 6 This page FlaggedQuestion 7 This page FlaggedQuestion 8 This page FlaggedQuestion 9 This page FlaggedQuestion 10 This page FlaggedQuestion 11 This page FlaggedQuestion 12 This page Question 13 This page Question 14 This page FlaggedQuestion 15 This page FlaggedQuestion 16 This page FlaggedQuestion 17 This page Question 18 This page Question 19 This page FlaggedQuestion 20 This page FlaggedQuestion 21 This page Question 22 This page FlaggedQuestion 23 This page FlaggedQuestion 24 This page FlaggedQuestion 25 This page FlaggedQuestion 26 This page FlaggedQuestion 27 This page FlaggedQuestion 28 This page FlaggedQuestion 29 This page FlaggedQuestion 30 This page FlaggedQuestion 31 This page FlaggedQuestion 32 This page FlaggedQuestion 33 This page FlaggedQuestion 34 This page FlaggedQuestion 35 This page FlaggedQuestion 36 This page FlaggedQuestion 37 This page FlaggedQuestion 38 This page FlaggedQuestion 39 This page Question 40 This page FlaggedShow one page at a timeFinish review(c)2015 Asia Pacific CollegeYou are logged in as Arvin Jay Solomon (Log out)