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The Institute of Chartered Accountants of India (ICAI) elected Nilesh Shivji Vikamsey as president and Naveen N D Gupta as vice-president. They have been elected for the year 2017-18. Vikamsey, who served as vice-president, has been a member of the ICAI since 1985. Gupta has been a chartered accountant for more than 20 years.

Let distance = x km.
Time taken at 3 kmph : dist/speed = x/3 = 20 min late.
time taken at 4 kmph : x/4 = 30 min earlier
difference between time taken : 30-(-20) = 50 mins = 50/60 hours.
x/3- x/4 = 50/60
x/12 = 5/6
x = 10 km.

Raj Tarun's age = 0 when he was born.
Then, given his brother is 6 years old.
Then his father is 6 + 32 = 38 when Raj Tarun was born
And his mother is 3 years yonger than his father => so his mother was 35 years old when Raj Tarun was born
and his sister is 25 year younger than his mother
so Raj Tarun's sister was 10 years old when Raj Tarun was born.

Let 1kg of Rs. 100 then 840gm is of Rs. 84.
Now (label on can 1kg but contains 840kg ) so for customer it is of Rs. 100 and further gives 4% discount [he sells his article on 4% loss on cost price.]
So now S.P = Rs. 96
But actually it contains 840 gm so C.P for shopkeeper = Rs. 84
S.P = Rs. 96
C.P = Rs. 84
Profit% = {(S.P-C.P)/C.P}x100
{(96-84)/84} x 100 = 14.28571429% PROFIT.

If there are total 100 candidates,
40 candidates are really capable and
60 candidates are incapable.
Of the candidates who are really capable = 80%
40*(80/100)=32 pass the test and
of the incapable= 30%
60*(30/100)=18 pass the test.
Total candidates who passed the test = 32+18 = 50
The proportion of the really capable students who can pass the test to the total students who can pass = 32/50 = 16/25.

1ST SERIES = M J G... It decreasing by 3 alphabets.
2ND SERIES = N Q... It increasing by 3 alphabets.

M N J Q G T...

Total Combination of getting a card from 52 cards = C152

Because there is no replacement, so number of cards after getting first card= 51

Now, Combination of getting an another card= C151

Total combination of getting 2 cards from 52 cards without replacement= (C152×C151) 

There are total 4 Ace in stack. Combination of getting 1 Ace is = C14

Because there is no replacement, So number of cards after getting first Ace = 3

Combination of getting an another Ace = C13

Total Combination of getting 2 Ace without replacement=C14×C13

Now,Probability of getting 2 cards which are Ace =C14×C13C152×C151 = 1/221.

First girl facing North
Then she rotates 100 deg clock wise => 10 deg ES
Then again she rotates 190 deg anti clock wise => for 100 deg it is North and more 90 deg means West.
Therefore, the new direction of the girl is West.