BLCTE - MOCK EXAM I Updated With Answer Key

 

BCLTE MOCK EXAM – I

Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT   1.

LTOM stands for?  A. Local Treasury Operations Manual B. License Transportation Operations Manual C. Legal Treasury Operations Manual D. NOTA

2.

DOF-BLGF stands for?  A. Department of Finance - Bureau of Local Government Finance B. Department of Finance – Barangay Local Government Finance C. Department o off Fishery Fishery - Bureau of Local Government Finance D. NOTA

3.

LGU stands for?  A. Local Government Unit B. Local Governing Unit C. Labor Government Unit D. Local Government University E. NOTA

4.

The Local Treasury Operations Manual (LTOM) supersedes the ______.  A. Local Government Code of 1991 B. Revised Manual of Instructions to Treasurers of 1954 C. Government Accounting and Auditing Manual NOTA

5.

The following are Common Requirements for Creation and Conversion of a local government unit, except:  A. Land Area B. Population C. Income D. Location E. NOTA

6.

The following are are the Local government units, except:  A. National B. City C. Provincial D. Municipal E. Barangay

7.

Designations and extensions thereof shall be processed by the Regional Office within:  A. Within 3 days before the expected temporary tem porary or permanent vacancy B. Within 5 days before before the expected temporary or permanent vacancy C. Within 10 days before the expected temporary or permanent permanent vacancy D. Within 15 days before the expected temporary or permanent permanent vacancy E. None of the above

8.

Cities with a minimum population of two hundred thousand (200,000) inhabitants, as certified certified by the National Statistics Office, and with the latest Annual Income of at least Fifty Million Pesos (P 50,000,000.00), based on 1991 constant prices, as certified by the City Treasurer, shall be classified as ______________________.  A. CitiesCities B. Component Highly Urbanized

Page | 1

 

BCLTE MOCK EXAM – I

Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT   C. Metropolitan Cities D. NOTA E. AOTA 9.

A municipality or a cluster of b barangays arangays may be be converted into a component city if it has a locally generated an Average Annual Income of at least.  A. 100,000,000.00 B. 200,000.000.00 C. 10,000.000.00 D. 150,000,000.00 E. 50,000,000.00

10. A barangay may be created, divided, merged, abolished, or its boundary substantially altered, by law or by an _________________.  A. ordinance of the sangguniang panlalawigan or sangguniang panlungsod B. Act of Congress C. ordinance of the sangguniang bayan D. Executive Order of the President E. NOTA 11. A municipality may be created, divided, merged, abolished, or its boundary substantially altered only by an ______________.  A. B. C. D. E.

ordinance of the sangguniang panlalawigan or sangguniang panlungsod Act of Congress ordinance of the sangguniang bayan Executive Order of the President NOTA

12. The requisites for the creation of a municipality are the following, EXCEPT:  A. An Average Annual Incom Income, e, as certified by the Provincial Treasurer, Tr easurer, of at least Two Mil Million lion Five Hundred Thousand Pesos (P 2,500,000.00) for the last two (2)consecutive years based on 1991 constant prices; B. A population of at least twenty-five thousand (25,000) inhabitants, as certified by the National Statistics Office C. A contiguous territory of at least fifty (50) square kilometers, as certified by the Lands Management Bureau. D. NOTA E. AOTA 13. Who shall appoint the Local Treasurer?  A. Secretary of Finance B. Municipal Mayor C. Provincial Governor D. Sangguniang Bayan E. NOTA 14. The appointment of a Treasurer shall be optional for provincial, city and municipal governments. governments. True or False?  A. False B. True C. Either True or False D. Both E. NOTA

Page | 2

 

BCLTE MOCK EXAM – I

Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT   15. The appointment of an Assistant Treasurer shall be mandatory for provincial, city and municipal governments. True or False?  A. False B. True C. Either True or False D. Both E. NOTA 16. The Local Treasurer shall be a member of the following Local Committees and Boards except:  A. Selection and Promotion Board of the BLGF Offices B. Local Finance Committee C. Bids and Awards Committee D. Local School Boards E. Appraisal Committee for purposes of expropriation and purchase of real property 17. The legal process whereby the registered voters of a local government unit may directly propose, enact, or amend any ordinance.  A. Local Initiative B. Local Referendum C. Plebiscite D. Petition E. NOTA 18. For drawing of checks payable to the LGU, under no circumstances shall the following checks be accepted except:  A. Post-dated or Stale checks B. Checks drawn payable payable to the official title or designation of the LCE or Treasurer of the LGU C. Indorsed checks D. Checks drawn payable to “Cash” E. Checks drawn payable payable to the name of the Head of the LGU or any of its officers 19. Upon receipt of the dishonored check and debit memo from the depository bank concerned, the collecting officer or Local Treasurer shall accomplish the “Notice of Dishonor” and sign it in behalf of the local chief executive within:  A. 24 hours B. 2 days C. 3 days D. 5 days E. 7 days 20. The local chief executive upon the recommendation of the Local Treasurer, shall immediately transmit the certified copies of the dishonored check, debit memo from the bank and notice of dishonor to the city or provincial prosecutor if the drawer of the dishonored check due to lack or insufficiency of funds fail to settle his account within:  A. 24 hours from receipt of the notice of dishonor B. 2 days from receipt of the notice of dishonor C. 3 day days s from receipt of the notice of dishonor D. 5 day days s from receipt of the notice of dishonor E. 7 days from receipt of the notice of dishonour 21. Unless the court shall direct otherwise, pending their redemption, dishonored checks shall remain in the custody of:  A. Local Chief Executive B. Local COA Auditor C. Accountant

Page | 3

 

BCLTE MOCK EXAM – I

Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT   D. Disbursing bank E. Local Treasurer 22. The legal process whereby the registered voters of the local gove government rnment units may approve, amend or reject any ordinance enacted by the Sanggunian.  A. Local Initiative B. Local Referendum C. Plebiscite D. Petition E. NOTA 23. The direct vote of all the members of an electorate on an important public question such as a change in the constitution.  A. Local Initiative B. Local Referendum C. Plebiscite D. Petition E. NOTA 24. Refers to all revenues and receipts collected or received forming the gross accretions of funds of the local government unit.  A. Income B. C. D. E.

Expenditures Internal Revenue Allotment Expenses Cash Advance

25. It is a sum of money or other resources set aside for the purpose of carrying out specific activities or attaining certain objectives in accordance with special regulations, restrictions or limitations, and constitutes an independent fiscal and accounting entity.  A. Fund B. Income C. Expenses D. Tax E. NOTA 26. Funds include public moneys of every sort and other resources pertaining to any agency of the government.  A. Government Funds B. Special Fund C. Trust fund D. General Fund E. NOTA 27. Government funds are generally classified into:  A. General Fund B. Special Fund C. Trust Fund D. NOTA E. AOTA 28. The __________ shall consist of monies and resources of the local government which are available for payment to, of expenditures, obligations or fund. purposes not specifically declared by law as accruing andthe chargeable or payable from, any other

Page | 4

 

BCLTE MOCK EXAM – I

Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT    A. B. C. D. E.

Government Funds Special Fund Trust fund General Fund NOTA

29. _______________ shall consist of the respective shares of provinces, cities, municipalities and barangays in the proceeds of the additional one percent (1 %) tax on real propert property y (Sec. 309 (a), LGC), which shall be automatically released to the local school boards.  A. Government Funds B. Special Education Fund C. Trust fund D. General Fund E. NOTA 30. _______ shall consist of private and public monies which have officially come into the possession of the local government or of a local government official as trustee, agent or administrator, or which have been received as guaranty for the fulfillment of some obligation.  A. Government Funds B. Special Education Fund C. Trust funds D. General Fund NOTA 31. Refers to an appropriation available to support obligations or a specified purpose or project, such as those or the construction of physical structures or for the acquisition of real property or equipment, even when these obligations are incurred beyond the budget year.  A. Annual Appropriation. B. Continuing Appropriation. C. Supplemental Appropriation D. Additional Appropriation E. NOTA 32. Is one prepared to adjust the equilibrium of the first approved budget which has been disturbed by current economic, political or social conditions, or to provide an additional amount to the original appropriation which proved to be inadequate or insufficient for the particular purpose intended.  A. Annual Appropriation. B. Continuing Appropriation. C. Additional Supplemental Appropriation D. Appropriation E. NOTA 33. This is also the "Annual Budget" of a local government unit which refers to a financial plan embodying the estimates of income and expenditures for one (1) fiscal year.  A. Annual Appropriation. B. Continuing Appropriation. C. Supplemental Appropriation D. Additional Appropriation E. NOTA 34. It is an authorization issue issued d by the Local Chief Executive to a department/office of the local government unit, which allows it to incur obligations for specified amounts within its appropriations  A. Allotment B. Obligation

Page | 5

 

BCLTE MOCK EXAM – I

Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT   C. Appropriation D. Fund E. NOTA 35. What are/is the Control Devices Used in the Allotment System?  A. Local Budget Matrix B. Cash Program C. Physical Performance Targets D. NOTA E. AOTA 36. Refers to the amount committed to be paid by the local government unit for any lawful act made by an accountable officer for and in behalf of the local government unit concerned.  A. Allotment B. Obligation C. Appropriation D. Fund E. NOTA 37. The following types of local expenditures shall not be allowed. a. Irregular Expenditures b. Unnecessary Expenditures c. Excessive Expenditures d. Extravagant Expenditures e. Unconscionable Expenditures  A. B. C. D. E.

1,2 and 4 1, 2, 3, 4 and 5 2, 3 and 5 3, 4 and 5 2, 3, 4 and 5

38. It signifies that the expenditure incurred does not adhere to established rules, regulations, procedural guidelines, policies, principles or practices that have gained recognition in law.  A. Irregular Expenditures B. Unnecessary Expenditures C. Excessive Expenditures D. Extravagant Expenditures E. Unconscionable Expenditures 39. Pertain to expenditures which could not pass the test of prudence or the obligation of a good father of a family, thereby not responsive to the exigencies of the service. Unnecessary expenditures are those not supportive of the implementation of the objectives and missions of the agency or local government unit relative to the nature of its operation.  A. Irregular Expenditures B. Unnecessary Expenditures C. Excessive Expenditures D. Extravagant Expenditures E. Unconscionable Expenditures 40. Signify unreasonable expense or expenses incurred at an immoderate quantity or exorbitant price.  A. Irregular Expenditures B. Unnecessary Expenditures C. Excessive Expenditures D. Extravagant Expenditures E. Unconscionable Expenditures

Page | 6

 

BCLTE MOCK EXAM – I

Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT   41. Signifies those incurred without restraint, judiciousness and economy.  A. Irregular Expenditures B. Unnecessary Expenditures C. Excessive Expenditures D. Extravagant Expenditures E. Unconscionable Expenditures 42. Signify expenses without knowledge or sense of what is right, reasonable and just and not guided or restrained by conscience. 1. Irregular Expenditures 2. Unnecessary Expenditures 3. Excessive Expenditures 4. Extravagant Expenditures 5. Unconscionable Expenditures 43. Constitute all payments made during a given period either in currency, by check, through bank and electronic transfers, telegraphic transfers, letters of credit, credit/debit cards and other nonconventional modes of payment.  A. Disbursements B. Receipts C. Revenue D. Expenditures E. NOTA 44. Disbursements in accordance with appropriations in the approved annual budget may be made from any local fund in the custody of the Local Treasurer, but the disbursement from any local und shall  ________________ of the uncollected estimated revenue revenue accruing to such local fund in addition to the actual collections.  A. in no case exceed fifty percent (50%) B. exceed fifty percent (50%) C. in no case case exceed forty percent (40%) D. in no case case exceed thirty percent (30%) E. exceed fifty percent (30%) 45. The following disbursements are prohibited, except:  A. Advance Payments B. Expenditures for Religious or Private Purposes. C. Expenses for Reception and Entertainment. D. Cash Overdrafts in the Treasury. E. NOTA 46. A province or city or a municipality within the Metropolitan Manila Area may levy an annual ad valorem tax on real property such as: I. Land II. Buildings III. Machinery IV. Other Improvements  A. B. C. D. E.

I, II and III only onl y I and II only I, II, III and IV I only II only

Page | 7

 

BCLTE MOCK EXAM – I

Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT   47. The power to levy the ad valorem tax on real property is exercised through the sanggunian of the local government unit concerned by way of an/a ______.  A. Resolution B. Ordinance C. Administrative Order D. Executive Order E. NOTA 48. The power tounit levyconcerned. the ad valorem tax on real property is exercised through the ________ the ________ of the local government  A. Local Chief Executive B. Sanggunian C. Local Treasurer D. Assessor E. NOTA 49. Refers to the actual cost of the machinery to its present owner, plus the cost of transportation, handling, and installation at the present site.  A. Acquisition Cost B. Assessed Value C. Fair Market Value D. Appraisal value E. NOTA 50. Refers to the principal purpose for which the property is principally or predominantly utilized by the person in possession thereof.  A. Actual use B. Actual possession C. Intended Use D. Improvement E. NOTA 51. A tax levy on real property determined on the basis of a fixed proportion of the value of the real property.  A. Value Added Tax B. Excise Tax C. Ad Valorem Tax D. Donors Tax E. NOTA 52. Land devoted principally to the planting of trees, raising of crops, livestock and poultry, dairying, salt making, inland fishing and similar aqua cultural activities, and other agricultural activities, and is not classified as mineral, timber, residential, commercial or industrial land.  A. Agricultural Land B. Public Land C. Idle Land D. Forest Land E. NOTA 53. The act or process of determining the value of property as of a specific date or a specific purpose.  A. Valuation B. Appraisal C. Assessment D. Evaluation E. NOTA

Page | 8

 

BCLTE MOCK EXAM – I

Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT   54. It is the fair market value of the real property multiplied by the assessment levels. It is synonymous to taxable value.  value.   A. Tax Due B. Zonal Value C. Appraised Value D. Assessed Value E. NOTA 55. Is a land devoted principally or the object of profit and is not classified as agricultural, industrial, mineral, timber, or residential land.  A. Public Land B. Idle Land C. Commercial Land D. Forest Land E. NOTA 56. It is the value remaining after deducting deducting depreciation from the acquisition cost.  A. Depreciated Value B. Appraised value C. Fair market Value D. Residual Value E. NOTA 57. __________ is the estimated period over which it is anticipated that a piece of machinery or equipment may be profitably utilized.  A. Economic Life B. Useful Life C. Estimated Life Span D. Depreciation E. NOTA

58. The price at which a property may be sold by a seller who is not compelled to sell and bought by a buyer who is not compelled to buy.  A. Fair Market Value B. Zonal Value C. Assessed Value D. Market Value E. NOTA 59. The highest price estimated in terms of money which a property will bring if exposed for sale in the open market allowing a reasonable time to ind a purchaser who buys with knowledge of all the uses to which it is adapted and for which it is capable of being used.  A. Fair Market Value B. Zonal Value C. Assessed Value D. Market Value E. NOTA 60. Idle Lands for purposes of real property taxation shall include the following, EXCEPT:  A. Agricultural lands, more m ore than one ( 1) hectare in area, suitab suitable le or cultivation, dairying, in inland land fishery, and other agricultural uses, one-half (1/2) of which remains uncultivated or unimproved by the owner of the property or person having legal interest therein.

Page | 9

 

BCLTE MOCK EXAM – I

Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT   B. Lands, other than agricultural, located in a city or municipality, more than one thousand (1,000) square meters in area, one-half (1/2) of which which remains unutilized or unimproved by the owner owner of the property or person having legal interest therein. C. Residential lots in subdivisions duly approved by proper authorities, authorities, regardless of land area, the ownership of which has been transferred to individual owners, who shall be liable for the additional tax: Provided, however, That individual lots of such subdivisions, the ownership of which has not been transferred to the buyer shall be considered as part of the subdivision, and shall be subject to the additional tax payable by subdivision owner or operator. D. Agricultural permanent or perennial crops, with at least fifty (50) trees to a hectare andlands Landsplanted actuallytoused for grazing. E. NOTA 61. It shall be issued as often as suspensions are made by the auditor for the purpose of notifying the agency head and the accountable officer concerned on the suspended transactions.  A. Notice of Suspensions B. Certificate of Settlement and Balances C. Notice of Disallowance D. Credit Notice E. Audit Observation Memorandum 62. It shall be used and issued as often as disallowance are made by the auditor in order to notify the agency head, the accountable officers concerned, and the other persons liable for the disallowed transaction.  A. Notice of Suspensions B. Certificate of Settlement and Balances C. Notice of Disallowance D. Notice of Charge E. Credit Notice 63. It is issued by the auditor to the accountable officer within 30 days from receipt of the report of disbursements for liquidation of cash advances, to inform the latter of the amount allowed in audit and any suspensions and/or disallowance made.  A. Notice of Suspensions B. Certificate of Settlement and Balances C. Notice of Disallowance D. Notice of Charge E. Credit Notice 64. It shall be used and issued as often as charges are made by the auditor to notify the agency head, accountable officer concerned and other persons liable for the deficiencies noted in the audit of revenues and receipts.  A. Notice of Suspensions B. Certificate of Settlement and Balances C. Notice of Disallowance D. Notice of Charge E. Credit Notice 65. The Certificate of Settlement and Balances shall be issued for every accountable officer and for each fund within:  A. 10 days after the end of each quarter B. 30 days after the end o off each quarter C. 60 day days s after the end of each quarter D. 90 day days s after the end of each quarter E. None of the above

Page | 10

 

BCLTE MOCK EXAM – I

Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT   66. It shall be issued to the agency head and/or other officials concerned relative to the findings/observations/other deficiencies noted in the audit of accounts/transactions and requiring comment/reply thereto within the period specified therein.  A. Notice of Disallowance B. Audit Observation Memorandum C. Credit Notice D. Auditor’s Order 67. It is the period of time expressed in years from the date of appraisal to the date when the machinery becomes valueless.  A. Remaining Economic Life B. Useful Life C. Estimate Life D. Economic Life E. NOTA 68. A value corresponding to the remaining useful life of the the machinery.  A. Salvage Value B. Depreciable Value C. Remaining Value D. Assessed Value E. Cash Value 69. A land principally devoted to habitation.  A. Residential Land B. Commercial Land C. Forest Land D. Public land E. Timber Land 70. The cost that would be incurred on the basis of current prices, in acquiring an equally desirable substitute property.  A. Replacement cost B. Reproduction Cost C. Renovation Cost D. Repair Cost E. NOTA 71. The cost of reproducing a new replica of the property on the basis of current prices with the same or closely similar material.  A. Replacement cost B. Reproduction Cost C. Renovation Cost D. Repair Cost E. NOTA 72. _____________ are lands, buildings, and other improvements thereon actually, directly, and exclusively used or hospitals, cultural, or scientific purposes, and those owned and used by local water districts and government-owned or controlled corporations rendering essential public services in the supply and distribution of water and/or generation and transmission of electric power.  A. Special Classes of Real Property Propert y B. Real Property C. Real Estate D. Government Property E. NOTA

Page | 11

 

BCLTE MOCK EXAM – I

Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT   73. Real property shall be appraised at what what value?  A. current and fair market value B. Assessed value C. Zonal Value D. Market value E. NOTA 74. The basis for classification of real property for assessment purposes?  A. actual use B. assessment level C. assessed value D. fair market value E. income 75. They have the power to collect local transfer taxes of any real estate transaction.  A. Bureau of Internal Revenue B. Registry of Deeds C. Provincial/City/Municipal Treasurer’s Office D. Provincial/City/Municipal Assessor’s Office 76. It is an ad valorem tax on idle land that is levied annually on the assessed value value of a real property that remains uncultivated and unimproved by a property owner.  A. Idle Land Tax B. Value Added Tax C. Real Property Tax D. Special Education Fund E. NOTA 77. The following are exempted from paying real property tax except:  A. Machineries and equipment used for pollution poll ution control and environmental protection protecti on B. Non-profit or religious cemeteries or burial grounds C. Real property owned by the Rep Republic ublic of the Philippines Philippines or any of its political Sub-division Sub-division which has been granted to taxable persons D. All real property owned by duly registered cooperatives as provided for under R.A. No. 6938 78. In case of a city, the basic tax it may charge for real property tax shall be  A. Not exceeding 2% of the assessed value B. Not exceeding exceeding 2 2% % of the fair market value C. Not exceeding 1% 1% of the a assessed ssessed value D. Not exceeding 1% of the fair market value 79. Under the local government code, the maximum interest penalty that may be imposed for unpaid real property taxes shall be  A. 2 years B. 5 years C. 36 months D. 12 months 80. A taxpayer has ___ to redeem his real property which was levied and subsequent forfeited and acquired by the local government for tax delinquency,  A. 1 year B. 60 days C. 3 months D. 2 years

Page | 12

 

BCLTE MOCK EXAM – I

Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT   81. Under what classification does a vacant lot fall with an assessed value of 20% of its fair market value?  A. Agriculture B. Industrial C. Residential D. Commercial 82. The provincial, city or municipal assessor shall undertake a general revision of real property assessments every.  A. A 12 months B. C 2 years C. B 18 months D. D 3 years 83. Real Property declared for the first time shall be assessed for taxes for the period during which it would have been liable but not more than how many years from the initial assessment?  A. 2 years B. 10 years C. 5 years D. 1 year 84. The Chairman of the Local Board of Assessment Appeals in a city is:  A. City Auditor B. City Register of Deeds C. City Mayor D. City Engineer E. 85. An annual levy on real estate equivalent to 1% of assessed assessed value which shall be in addition to the basic real property tax is:  A. Special real estate tax B. Special education fund tax C. Special Assessment fund tax D. Ad valorem Tax 86. In case a property ow owner ner does not agree with the notice of assessment by the Assessors, he may file an appeal with the Local Board of Assessment Appeals within  A. Thirty (30) days from receipt of said assessment B. Sixty (60) days from receipt of said assessment C. Ninety (90) days from receipt of said assessment D. One hundred twenty (120) day days s from receipt of said assessment 87. The Central Board of Assessment Appeals is composed of 1 Chairman and 2 members to be appointed by the:  A. Mayor B. Governor C. President D. Congressman

88. In the process of conducting the general revision of real property assessments the existing active tax declarations are used as the main source of information for re-declaring real properties:  A. if ownership of property propert y has not changed. B. if ownership of the property has been changed C. if ownership of property is unknown D. if ownership of property is known

Page | 13

 

BCLTE MOCK EXAM – I

Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT   89. Real property transfers and changes in ownership, except one can be identified from any of the following:  A. monthly report of the register regist er of deeds B. documents from notaries public affecting real property certificates of of title C. decisions of courts of competent jurisdiction, approved subdivision plans and building permits, occupancy permits D. notices in the newspapers, auction sales sales and broker listings 90. The maintenance of an efficient record system wherein all information pertinent to real propert property y is contained in separate files or folders is good practice that may be adopted by assessors. These files would cover all real property situated in subdivision or any particular area in a municipality or city, and arranged by blocks and lots with the corresponding subdivision maps for proper and immediate identification of:  A. location, ownership, area of property pr operty and other pertinent inform information ation B. size, shape, shape, location, ownership and other pertinent information C. location, shape, ownership and other pertinent pertinent information D. location, area of property and other other pertinent information 91. An  A. B. C. D.

estimate and opinion of value; a conclusion resulting from the analysis of facts. Valuation Appraisal Assessment Adjustment

92. For drawing of checks payable to the LGU, under no circumstances shall the following checks be accepted except:  A. Post-dated or Stale checks B. Checks drawn payable payable to the official title or designation of the LCE or Treasurer of the LGU C. Indorsed checks D. Checks drawn payable to “Cash” E. Checks drawn payable payable to the name of the Head of the LGU or any of its officers 93. Upon receipt of the dishonored check and debit memo from the depository bank concerned, the collecting officer or Local Treasurer shall accomplish the “Notice of Dishonor” and sign it in behalf of the local chief executive within:  A. 24 hours B. 2 days C. 3 days D. 5 days E. 7 days 94. The local chief executive upon the recommendation of the Local Treasurer, shall immediately transmit the certified copies of the dishonored check, debit memo from the bank and notice of dishonor to the city or provincial prosecutor if the drawer of the dishonored check due to lack or insufficiency of funds fail to settle his account within:  A. 24 hours from receipt of the notice of dishonor B. 2 days from receipt of the notice of dishonor C. 3 day days s from receipt of the notice of dishonor D. 5 day days s from receipt of the notice of dishonor E. 7 days from receipt of the notice of dishonor 95. Unless the court shall direct otherwise, pending their redemption, dishonored checks shall remain in the custody of:  A. Local Chief Executive B. COA Auditor C. Local Accountant

Page | 14

 

BCLTE MOCK EXAM – I

Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT   D. Disbursing bank E. Local Treasurer 96. The valuation of property for the purpose of levying a tax, or the amount of the tax levied.  A. Valuation B. Appraisal C. Assessment D. Adjustment 97. A percentage of market value prescribed by law at which the assessed value is set.  A. Appraised Value B. Assessment Level C. Market Value D. Appraised Level 98. The records at the Assessor’s Office con containing taining the list of all properties whether taxable or exempt.  A. Assessment Roll B. Tax Roll C. Assessors Registry D. Tax registry

99. Fair market value of real property multiplied by the assessment level for taxation purposes.  A. Appraised Value B. Assessment Level C. Market Value D. Appraised Level 100. The p price rice at which a willing seller will sell and a willing buyer will buy, neither neither being under abnormal pressure.  A. Appraised Value B. Fair Market Value C. Market Value D. Non-Market Value 101.  A. B. C. D.

One of the major factors of production which is supplied by nature without the aid o off man. Land Real Property Real Estate Property

102. Real p property roperty shall be appraised at its current current and fair market value based on the duly approved or enacted  A. Assessment Roll B. Schedule of Fair Market Values C. Assessment Levels D. Classification of Real Properties 103.  A. B. C. D.

Real property shall be assessed on the basis of a: general classification within each local l ocal government unit uniform classification within each local government unit standard classification within each lo local cal government unit regular classification within each local government unit

104. The appraisal and assessment of real property shall be:  A. Uniform

Page | 15

 

BCLTE MOCK EXAM – I

Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT   B. Equitable C. Standard D. Regular 105.  A. B. C.

Basic Tax rate for real properties located in the provinces: not exceeding 0.5% of AV not exceeding 1.5% of AV not exceeding 1.0% of AV

D. not exceeding 2.0% of AV 106.  A. B. C. D.

Basic Tax rate for real properties located in the Cities/Municipalities within Metro Manila not exceeding 0.5% of AV not exceeding 1.5% of AV not exceeding 1.0% of AV not exceeding 2.0% of AV

107.  A. B. C. D.

The tax rate for the Special education Fund Tax: not exceeding 0.5% of AV not exceeding 1.5% of AV not exceeding 1.0% of AV not exceeding 2.0% of AV

108.

The Ad Valorem tax on idle lands:

 A. B. C. D.

not not exceeding exceeding 0.5% 5.0% of of AV AV not exceeding 1.5% of AV not exceeding 2.5% of AV

109. A province or city or a municipality within Metro Manila may exempt idle idle lands from the additional levy when will physically or legally prevent the owner of the property or person having legal interest therein from improving, utilizing, or cultivating the same by way of the following reasons, except:  A. Force majeure B. Civil disturbance C. Civil disobedience D. Natural calamity 110. The o owner wner must file a sworn declaration declaration of value of the property once every three (3) years, during the period from:  A. A Jan 1 to June 30 and every 3 years thereafter thereaf ter B. B Mar 1 to June 30 and every 3 years thereafter C. C Jun 1 to June 30 and every 3 years thereafter D. D Jan 31 to July 31 and every 3 years thereafter 111. Under the lo local cal government code, code, the maximum period for interest penalty that may be imposed for unpaid real property taxes shall be  A. 12 months B. 36 months C. 2 years D. 5 years 112. Under wh what at classification does a vacant vacant lot with an assessed value level of 20% o off its fair market value?  A. Residential B. Agricultural C. Commercial D. Industrial

Page | 16

 

BCLTE MOCK EXAM – I

Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT   113.  A. B. C. D.

The Chairman of the Local Board of Assessment Appeals in a city is the: City Auditor City Mayor City Register of Deeds City Assessor

114.

What is the rate of real property tax for a an n educational institution who utilizes its’ properly

exclusively and directly for education purpose?  A. 0.0% B. 0.5% C. 1.0% D. 2.0% 115. The municipal assessor was was taxing an idle agricultural land consisting of of 2 hectares valued valued at P200 per square meter. If the idle land tax imposed is 5% by the ordinance, how much will the owner pay for the idle land tax?  A. P 80,000.00 B. P 200,000 C. P 100,000.00 D. P 40,000,00 116.

What will be the total basic real property property taxes to be paid by a lot owner if his land consisting of

500 sqm. hasThe a fair market of the assessor at P10,000 per sqm and is classified as commercial? tax rate isvalue the maximum imposable by the city.  A. P 100,000 B. P 25,000 C. P 50,000 D. P 40,000 117. An idle agricultural land consisting of 2 hectares valued at P200/sq.m. was was taxed by the municipal assessor. If the idle land tax imposed is 5% by the ordinance, how much should the owner pay as idle land tax?  A. P40,000.00 B. P80,000.00 C. P100,000.00 D. P200,000.00 118. The municipal assessor was was taxing an idle agricultural land consisting of of 12 hectares v valued alued at P 50.00 per square meter. If the idle land tax imposed is 5% by the ordinance, how much will the owner pay for the idle land tax? 1. P 60,000.00 2. P 120,000.00 3. P 200,000.00 4. P 300,000.00 119. They refer to every natural or juridical being, susceptible of rights and obligations or of being the subject of legal relations.  A. Residents B. Peddler C. Persons D. Operator E. Civilian

Page | 17

 

BCLTE MOCK EXAM – I

Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT   120. It refer to natural persons who have their habitual residence in the province, city, or municipality where they exercise their civil rights and fulfill their civil obligations, and to juridical persons for which the law or any other provisions creating or recognizing them fixes their residence in a particular province, city or municipality.  A. Residents B. Peddler C. Persons D. Operator E. Civilian 121. the  A. B. C. D. E. 122. as  A. B. C.

It means a sale where the purchaser buys the commodity for his own consumption irrespective of quantity of the commodity sold. Wharfage Wholesale Retail Vessel Operator

It includes every type of boat, craft, or other artificial contrivance used, or capable of being used, means of transportation on water. Wharfage Wholesale Retail

D. E. Vessel Operator 123. It means a fee assessed against the cargo of a vessel engaged in foreign or domestic trade based on quantity, weight, or measure received and/or discharged by vessel.  A. Wharfage B. Wholesale C. Retail D. Vessel E. Operator 124. It means a sale where the purchaser buys or imports the commodities for resale to persons other than the end user regardless of the quantity of the transaction.  A. Wharfage B. Wholesale C. Retail D. Vessel E. Operator 125. Which o off the following statements best best captures the nature of leadership as it should be for y your our business to ensure your continued future success?  A. Leaders focus on budgeting, aligning people with a shared s hared vision and solving problems B. Leader focus on setting direction, align people with a shared vision and motivating people C. Leaders focus on motivating people, planning and organizing and staffing 126. When a conflict arises between two employees, what first step might a leader take?  A. Step in and quickly help employees mediate m ediate the conflict- to avoid any unnecessary escalation B. Step back and encourage employees to resolve the conflict themselvesthemselves- so they will learn how to resolve conflicts on their own and handle future issues C. Step out of the “field of action “ for a moment, to gain insights into the nature of the the conflict. 127.

What are the three most effective ways to identify what needs to change in an organization?

Page | 18

 

BCLTE MOCK EXAM – I

Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT    A. Create mechanism that help identify identif y deviations from desired results, m monitor onitor outcomes and look for conflicts that indicate what needs to change. B. Listen to concerns of people inside and outside the organization, look for conflicts as clues to what need to change and look at oneself and the team as reflections of things that need to change. C. Retain a consu consulting lting firm to conduct an objective assessment of the company’s issues, assign problem-solving reading material to the staff and look for conflicts as clues to what needs to change 128. Which of th the e following is the be best st step a leader can take when employees express c concerns oncerns about a rumoured change within the organization?  A. Reassure employees that everything is going to be all right and that the th e company upper management is working to develop an effective plan B. Invite employees to express their con concerns cerns and shares ideas to help ease the stress they are feeling and to empower them to work together to contribute toward a shared solution C. Minimize discussion about the rumours until a clear plan is ready for implementation this gives senior managers time to develop an effective plan. 129.  A. B. C. D.

Managers regularly take time to talk to salespeople about things things that are important to them. Never Rarely Usually Always

130.  A. B. C.

Frequently committed mistakes should be corrected by; Explaining to every individual without disrupting the practice. ending the the practice early before they become habits. habits. stopping the practice for a while and point them out out to the trainees.

131.  A. B. C.

Which of the following is correct? Hand movement, volume and eye contacts are body bod y language. Volume, rate and clarity give the vocal impact. Volume and clarity give the verbal impact.

132.  A. B. C.

By concluding your lesson with a last demonstration, you; ensure that the trainees will be more interested in your futur future e lessons. inspire the trainees to practice a att home. leave your trainees with a correct mental picture before they leave.

133.  A. B. C.

Which of the following should not be done when teaching a lesson? Gives a lot of information inform ation so that the trainees can pick up more m ore knowledge. Introduce the lesson objectives, outline and expectation from the trainees. Put the trainees at ease so that they will not fear you as an instructor.

134.  A. B. C.

When conducting a debrief you should; be bold and honest, and not afraid to hurt hur t people’s feeling. should get every team member to vo voice ice out their feeling and opinions. make it as short as possible because everybody is tired.

135.  A. B. C.

It is important to check on the trainees during their practice because it will give them a bad impression if you are not doing anything. an ything. they might be taking too much time to learn. this can prevent mistakes from becoming habits to them.

136. Which of the below is an example of democratic leadership?  A. We can go to the zoo or bird park for this outing. I am OK with anything.

Page | 19

 

BCLTE MOCK EXAM – I

Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT   B. I need your your feedback before I make decision. Please speak out. C. Everybody will fall in at 1400 hour sharp. 137.  A. B. C.

A leader must.. always lead with the objectives in mind. m ind. always make decisions th that at are popular to his people. remove those who do not support his ideas or hinder his plans.

138.  A. B. C.

In a lesson summary, you should.. ask a lot of questions to test the t he trainees; understanding. be brief and recapture the key points. state the lesson objectives a and nd outline.

139.  A. B. C.

Which of the below is an example of autocratic leadership? We can go to the zoo or bird park for this outing. I am OK with anything. I need your your feedback before I make decision. Please speak out. Everybody will fall in at 1400 hour sharp.

140.  A. B. C.

If a team member is not cooperative in the execution, you should; warn him openly so that others will w ill not learn from him him.. talk to him in private and avoid causing any disunity in your team. give him some goodies; so that he will be motivated to work.

141. A. B. C.

It is important thatabout through squad really be concern your Boys.management, you can; learn how to command and control difficult difficult Boys. know officers; difficulties in running a company.

142. Eye contact with your audiences can be maintained by;  A. always looking at a few people. B. looking at the first row of audiences. C. looking at every individual in a regular pattern. 143. A leader who is honest in speech and upright in character exhibits  A. Patience. B. Servant hood. C. Integrity. 144.  A. B. C.

In the execution stage, you should; stay away from unimportant tasks task s and supervise the whole execution. gather your team regularly for debrief and checking. lead by example; by helping in all major and minor tasks.

145.  A. B. C.

Which of the below is an example of laissez-faire leadership? We can go to the zoo or bird park for this outing. I am OK with anything. I need your your feedback before I make decision. Please speak out. Everybody will fall in at 1400 hour sharp.

146.  A. B. C.

By putting suitable people to be in charge of certain tasks; you can work on important areas and supervise super vise the entire plan. you know who to blame for it anything goes wrong. you can reduce your your mental stress.

147.

Which of the following is correct?

 A. Rate is the speed in which you move m ove your hands. B. Frequent use of Okay; makes your speech more interesting.

Page | 20

 

BCLTE MOCK EXAM – I

Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT   C. Use simpler words for your your iinstructions. nstructions. 148.  A. B. C.

The squad system was devised by our founder so that; the officers can be free for important areas of the company. the senior Boys can command the junior Boys and and gain their respect. the officers can sp spend end more time with their family.

149.

Which of the following has the greatest impact in your presentation?

 A. Body language. B. Vocal impact. C. Verbal impact. 150.  A. B. C.

Which of the following is correct? Debrief can be omitted if the th e team will not be working work ing together in future. More time should should be spent in execution and less on planning. Plans not completed on time can, can, sometimes, be as good as not done at all.

151.  A. B. C.

The purpose of debrief is; for the leader voice out his unhappiness about the execution. those who quarrelled in the execution to argue their cases. to reflect on what has taken place and improve on future projects.

152.

Identify the steps involved in achieving improvement in communication within the organization.

 A. B. C. D.

Sendingmessages, messages,Use Useo multiplechannels, channels,promoting Promotinginter-group inter-groupinteraction comm communication unication Simple offofmultiple Simple messages, Use of multiple channels, promoting inter-group communication Simple messages, Use of multiple methods, promoting inter-group communication

153. The philosophy that guides an organization’s policies policies towards its employees and customers is an important part of  A. Management strategy B. Organization behaviour C. Organizational culture D. Organization development 154.  A. B. C. D.

Feature(s) of Maslow’s need hierarchy theory is (are): Theory of human motives Classifies basic basic human needs in a hierarchy Theory of human motivation All of the above

155.  A. B. C. D.

What is play to some people maybe to others? Responsibility Duty Work None of the above

156. This Act known as the “Code of Co Conduct nduct and Ethical Standards for Pu Public blic Officials and Employees”.  A. RA6713 B. RA7160 C. RA7613 D. RA6731 E. NOTA

Page | 21

 

BCLTE MOCK EXAM – I

Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT   157.  A. B. C. D. E.

Republic Act No. 6713 is known as ____. Code of Conduct and Ethical Standards for f or Public Officials and Employees. Code of Conduct a and nd Ethical Standards for Government Employees. Professional Standards for Public Officials and Employees. Public Officials and Employees Ethical Standards. NOTA

158.

Republic Act No. 6713 was approved on __________. February 20, 1989 March 25, 1989 February 20, 1990 January 20, 1989 NOTA

 A.  B.  C.  D.  E. 

159.  A. B. C. D. E.

Republic Act No. 6713 was took effect on ___________. February 20, 1989 March 25, 1989 March 20, 1990 January 20, 1989 NOTA

160.  A. B. C. D. E.

How many sections are there in RA-6713? 10 15 17 20 NOTA

161.  A. B. C. D. E.

What section in RA-6713 is “Duties of public Officials and Employees”? Section 6 Section 5 Section 3 Section 8 Section 9

162. A.  Act In the performance o off their all public officials and employees are under obligation to: promptly on letters and requests. rduties, equests. B. Submit annual performance reports. C. Process documents and papers expeditiously D.  Act immediately on the public's personal transactions t ransactions E. Make documents accessible to the public. F.  AOTA 163. All public officials and employees shall, w within ithin fifteen (15) working d days ays from receipt thereof, respond to letters, telegrams or other means of communications sent by the public. The reply must contain the action taken on the request.  A.  Act promptly on letters and requests. r equests. B. Submit annual performance reports. C. Process documents and papers expeditiously immediately on the public's personal transactions t ransactions D.  Act E. Make documents accessible to the public.

Page | 22

 

BCLTE MOCK EXAM – I

Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT   164. All heads or other responsible officers of offices and agencies of th the e government and of government-owned or controlled corporations shall, within forty-five (45) working days from the end of the year, render a performance report of the agency or office or corporation concerned. Such report shall be open and available to the public within regular office hours.  A.  Act promptly on letters and requests. r equests. B. Submit annual performance reports. C. Process documents and papers expeditiously D.  Act immediately on the public's personal transactions t ransactions E. Make documents accessible to the public. 165. Every government agency is required to develop, update regularly, and make available to the transacting public __________. A.  the names of action officers B.  the performance targets C.  the rates of service fees D.  a service guide E.  a directory of officials 166. Within the provided periods of time, public officials and employees are required to file their statement of assets and liabilities and financial disclosure in the following instances EXCEPT  _________. A.  compulsory retirement B.  voluntary resignation C.  acceptance of foreign scholarship D.  assumption to office E.  expiration of the term of office 167. For expenditures processing of documents, except otherwise provided by law or regulation, how many initials or signature must any written action or decision contain?  A. 6 B. 5 C. 4 D. 3 E. 2 168.

Loan covers simple loans as well as:

 A. Stocks B. Gifts C. Guarantees D. Performance 169. It refers to a thing or a right to dispose of graciously or any act or liberality in favor of another who accept it.  A. Loan B. Stocks C. Favor D. Gifts 170. Elective or appointive public officials or employees cannot accept any present, compensation, office or title of any kind from any foreign government without the consent of  A. The President B. The Ombudsman C. The Chief Justice

Page | 23

 

BCLTE MOCK EXAM – I

Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT   D. The Agency Head E. Congress 171.

172.

EXIGENCY is to OCCASTION as PEACE is to  A. War B. Repose D. agreement E. Synthesis

C.

. Emergency

SYMPATHY is to CLEMENCE as PARADISE is to  A. D.

Heaven Goodness

B. E.

Earthly Devilish

C.

173.

POSTPONE is to CONTINUE as POLLUTE is to  A. Contaminate B. Debase C. D. defile E. Cleanse

174.

CRUSH is to PULVERIZE as MIX is to  A. Homogenise B. Diminish D. winterize E. Compress

. Oblivion . Desecrate

. C.

Purify

ORIGINAL is to GERMINAL as FLORID is to  A. flower B. Simple D. Ormate 5. Vague

C.

. Rich

176.

DESERTdrift is to FORSAKEB.as PROFANE is to  A. Ameliorate D. converse E. Countenance

C.

.Entertain

177.

TETHOSCOPE is to HEADING as FILMOROSCOPE is to  A. diagnosing B. Healing C. Smelling D. viewing/seeing E. Recording

178.

PHOTOGRAPHER is to PICTURE as CATOGRAPHER .  A. Map B. Design C. Cartoon D. graph E. Plan

179.

MILLENNIUM is to ONE THOUSAND as SCORE is to  A. Fifty B. Forty five C. D. Ten E. Five

175.

180.

181.

182.

183.

184.

DESOLATION is to GRIEF as SCORE is to  A. Love B. Joy D. Trust E. Guilt

. Twenty

C.

. Hope

. C.

Poem

C.

Course

FESTIVE is to JOVIAL as TURBULENT is to  A. mysterious B. Treacherous D. depressing E. Riotous

C.

. Persistent

AERIAL is to AIR as FLUVIAL is to

.

PLOT is to STORY as SCRIPT is to  A. Song B. Play D. plan E. Lesson BUS is to ROUTE as SHIP is to .  A. song B. Rudder D. ocean E. Compass

.

Page | 24

 

BCLTE MOCK EXAM – I

Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT    A D. 185.

gas river

B. E.

Sand Wind

C.

Forest

is to FANATICISM as DRUG is to  A. pagan – patient C. belief – addiction E. change – purification

B. D.

. adult – juvenile faith - doctor

186.

is to REPLICA as PARODY is to  A. structure – music C. design – drams E. propaganda – chemical

B. D.

. duplicate – imitation sculpture – bliss

187.

is to BASEBALL as HURL is to  A. serve – bowling C. punch – cricket E. strike – tennis

. B. D.

pitch – dicus cast – javlin

is to FUTURE as REGRET is to  A. see – sin / forsee – sorrow B. tell – present C. love – error D. hope – past

.

188.

E. 189.

190.

change – pain

is to ANSWER as PROBLEM is to  A. reply – analysis C. research – premise E. question – solution is to PAPER as WORM os to  A. ink – soil C. tree – silk / log – butterfly E. sap – fish

B. D.

. demand – issue request – crisis

. B. D.

wrap – wriggle print – leaves

191.

is to LOCOMOTION as EYEGLASS is to  A. book – library B. C. shoes – vision D. E. pupil – education

. propeller – airplane dial – telephone

192.

IGNORANCE : CONFUSION as  A. superstition : peasants C. light : intelligence

: . diseases : proverty pain : misery

B. D.

193.

FISH : SCHOOL as ___________ : __________  A. bee : honey B. Thesis : adviser C. star : galaxy D. Chapters : book E. bird : tree

194.

SHOES : LOCOMOTION as ___________ : __________  A. propellers : airplane B. Dial : telephone C. book : library D. Pupil : education E. eyeglasses : vision

195.

Ang kasing kahulugan ng KAHALINTULAD AY _____________.  A. kasing-ma kulay B. Kasing halaga

C.

Kasingsigla

Page | 25

 

BCLTE MOCK EXAM – I

Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT   D. 196.

kaparis

E.

Kasinggulo

Ang kasingkahulugan ng IWAKSI ay__________.  A. itapon B. Ihulog D. itakwil E. Ipamigay

C.

Ihiwqlqy

197. NAPARAM lah lahat at a ang ng hinanakit niya sa ama nang sila ay magkausap at malinawagan niya ang dahilan ng pagdidisiplina nito sakanilang magkakapatid.  A. D.

nanatili nakuha

B. E.

Nag-ibayo Nagpatuloy

C.

Nawala

198.

Maraming UPASALA ang tinanggap nilang mag-ina bunga ng minasang nagkamali.  A. pag-uusig B. Pakalinga C Pagmamahal D pag-aalispusta E. Pagtitiis

199.

Hindi sya magiging sagwil sa pangarap ng kanyang anak.  A. kasama B. Hadlang D. gabay E. Kahati

C.

Kasangkapan

Isang NAKAKATULIG na ingay ang naririnig sa kalaliman ng gabi.  A. nakakagalak B. Nakakagimbal D. nakakabingi E. Nakakatakot

C.

Nakakayanig

200.

Page | 26

 

BCLTE MOCK EXAM – I

Compiled by : ULYSSES TAN MONTERO, REB, REA, CTT    ANSWER KEY: 1. 2. 3. 4. 5.

A A A B D

51. 52. 53. 54. 55.

C A B D C

101. 102. 103. 104. 105.

A B B B C

151. 152. 153. 154. 155.

C C C D C

6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20.

A D B A A B D A A A A A B C D

56. 57. 58. 59. 60. 61. 62. 63. 64. 65. 66. 67. 68. 69. 70.

A A A D D A C E D A B A C A A

106. 107. 108. 109. 110. 111. 112. 113. 114. 115. 116. 117. 118. 119. 120.

D C B C A B A C A A C B D C A

156. 157. 158. 159. 160. 161. 162. 163. 164. 165. 166. 167. 168. 169. 170.

A A A B C B F A B

21. 22. 23. 24. 25. 26. 27. 28. 29. 30. 31. 32. 33. 34. 35. 36. 37. 38. 39. 40. 41. 42. 43. 44. 45. 46. 47. 48. 49. 50.

E B C A A A E D B C B C A A E B B A B C D E A A E C B B A A

71. A B 72. 73. A 74. A 75. C 76. A 77. C 78. A 79. C 80. A 81. C 82. D 83. B 84. B 85. B 86. B 87. C 88. A 89. D 90. A 91. B 92. B 93. C 94. D 95. E 96. C 97. B 98. A 99. B 100. B

121. 122. 123. 124. 125. 126. 127. 128. 129. 130. 131. 132. 133. 134. 135. 136. 137. 138. 139. 140. 141. 142. 143. 144. 145. 146. 147. 148. 149. 150.

C D A B B C B B D C B C A B C B A B C B A C C A A A C A A C

171. 172. 173. 174. 175. 176. 177. 178. 179. 180. 181. 182. 183. 184. 185. 186. 187. 188. 189. 190. 191. 192. 193. 194. 195. 196. 197. 198. 199. 200.

D D E A D D D A C B B B C E C B B A E C C D C E D D C D B D

C D C D E

Page | 27