question_answer

In the accounts department of a company, there are some who are only chartered accountants and some who are only cost accountants. A few hold both chartered and cost accountancy qualifications. Besides these, there are others  who hold management accountancy qualifications. Some of these management accountants have also done either chartered of cost accountancy or both. Which of the following figures represents these facts?

A)                  

B)

C)

D)

Correct Answer: C

Solution :

Following figure represents the exact position of all the eight persons. The sitting arrangement fulfills all the conditions given in the question. We observe that D is sitting between W and Y. Hence, the correct answer.