What Is ISTQB Certification?


ISTQB stands for International Software Testing Qualifications Board. It is a non-profit organization that aims the development of the software industry worldwide. Legally registered in Belgium, this board was founded in Edinburgh in November 2002. ISTQB offers certifications to professionals in the field of software development and testing. It is an internationally acclaimed board that offers a highly valued certificate for standardized software testing. The ISTQB qualification follows a hierarchy pattern determined by various levels of examinations the board conducts. The three ISTQB Examination levels include Foundation Level, Advanced Level, and Expert Level. Various institutes offer ISTQB Certification Online Training. IT professionals can choose to prepare from these institutes to get this prestigious certificate and advance in their careers. With the rising number of software companies, the ISTQB certification has gained massive demand in the IT sector.

Read this section to learn about ISTQB certification, its advantages, and ISTQB training in India.

Why Choose ISTQB Certification?

ISTQB is a professional certification ensuring that the tester is highly skilled. The demand for efficient software testers is rising rapidly, making this certificate highly valued. According to statistics, 89% of ISTQB-certified software testers were considered valuable assets in IT organizations. Here are the top reasons to choose ISTQB.

  • Highly Effective Syllabi: The syllabi for ISTQB Examinations are developed and reviewed by the leading professionals from the industry.
  • Global Recognition: The ISTQB Certification offers candidates global recognition as an international-level qualification.
  • Adherence To A Code Of Ethics: The ISTQB-certified testers must adhere to the Code of Ethics set by ISTQB.
  • Easy Availability: The ISTQB syllabi are easily available on the ISTQB website and in local languages on the Member Board websites.
  • Open To Contributions: The ISTQB materials are open to contributions from people interested in joining the ISTQB working groups.
  • Continuous Improvement: The ISTQB syllabi and other materials are constantly modified to ensure they are up-to-date with the latest technological advancements.

Benefits Of ISTQB Certification For Professionals

An ISTQB certification enriches IT professionals with numerous benefits and puts them in a better position to advance in their careers. Some of the major advantages for professionals include the following:

  • Provides an internationally-recognized validation of skills that employers in IT organizations trust
  • Offers proof of ability for current and future employment in the software industry
  • Supports career progression through the validation of testing skills of the professional
  • Enhances one’s professional credibility

Benefits Of ISTQB Certification For Employers

An ISTQB certification is beneficial to both professions and employers. This certification ensures the efficiency of a candidate, thereby making the hiring process easy. Here are the top benefits of ISTQB for employers:

  • It gives clients greater confidence in one’s business as the efficient, cost-effective testing practices increase the reliability of the applications being developed
  • Increases revenues and brand value as the certified staff can offer higher-level services to customers
  • Provides access to the ISTQB Partner Program

How To Apply For ISTQB Certification In India

To obtain an ISTQB Certification, one must sit for the ISTQB Examinations. These examinations are held at three different levels – Foundation Level, Advanced Level, and Expert Level. The candidates must enroll for these examinations well in advance. In India, the ISTQB Examinations are conducted by the Indian Testing Board (ITB), an official member of ISTQB. IT aspirants can choose ISTQB Training in Delhi to prepare for the ISTQB Certification Examination.

Follow these guidelines to apply for the ISTQB Certification in India.

  1. First, candidates must find their city’s ISTQB Examination dates and exam centers.
  2. The second step is to fill out the online enrolment form with personal details.
  3. Information regarding the examination will be mailed to the candidates on the mail ID shared by them.
  4. The course fee for the Foundation Level examination is Rs. 4,580 for the Public Exam and Rs. 4,000 for Corporate Exam. If there are over ten candidates from the same company, ITB may conduct the exam in the company – this is called a corporate exam. One can always speak to the ITB contact person regarding this).
  5. Next, candidates must send a Demand Draft (DD) with the amount mentioned via postal mail. The DD must be in favour of the Software Testing Certification Board. It must be payable at ‘NEW DELHI’ to the ITB office located either in Noida or at the Bangalore Office at the address given below. Candidates must mention their registration details and contact information on the back of the DD.
  6. Next, the timing and procedure of the examination will be intimated to the candidates.
  7. Candidates can register and pay for the online exam up to 11 days before the exam is scheduled.
  8. Next, the candidates must appear for the exam on the scheduled date, time, and location.
  9. While appearing for the ISTQB certification exam, one must ensure that they carry a photo identity car.
  10. For the Foundation Level Examination, the results are declared immediately after the exam. However, the results will be declared in 2 weeks for other exams. The candidates shall receive their certificate in 8 weeks.


ISTQB Certification can open doors for huge career advancements in the IT industry. Holding an ISTQB certificate increases the value of a professional significantly. It allows one to enhance their skills and gain global recognition. Additionally, the ISTQB certification enhances a tester’s credibility, thereby increasing their chances of employment. This certificate is highly beneficial to organizations as well. The testing operations conducted by a certified professional ensure the reliability of the application developed. This results in customer satisfaction and improves the company’s performance. To become an ISTQB-certified tester, one can attend the ISTQB Examinations held globally. In India, this examination is conducted by the Indian Testing Board (ITB). The ISTQB Examinations are conducted at three levels: Foundation, Advanced, and Expert. After the scheduled exams, candidates can get their ISTQB Certificate within eight weeks.

Absorption Costing MCQs with Answers Explanation Engineering ECE

What Is Absorption Costing?

Absorption costing, also known as the all-encompassing, all-inclusive, or comprehensive costing method, is a sophisticated and perplexing managerial accounting framework that attempts to incorporate all expenses that are linked to the production of a particular product. This method is highly intricate and involves a copious amount of calculations and analyses to arrive at the total cost of production.

Every minuscule expense, whether direct or indirect, such as raw materials, labor, rent, utilities, depreciation, maintenance, insurance, and every other associated cost, is taken into account to determine the total cost of the product. The complexity of this method is staggering, and it requires extensive knowledge of accounting principles, an understanding of manufacturing processes, and advanced analytical skills to execute.

However, despite its complexity, absorption costing is still widely used in the industry due to its comprehensive approach to providing an accurate picture of the cost of production. Moreover, under the generally accepted accounting principles (GAAP) in the United States, absorption costing is an approved method for external reporting. In contrast, variable costing is prohibited, adding to the confusion and perplexity surrounding this topic.

Which of the following costs would NOT be included in the cost of goods sold calculation under absorption costing?

a) Direct materials
b) Direct labor
c) Variable manufacturing overhead
d) Fixed manufacturing overhead
Answer: c) Variable manufacturing overhead

Explanation: Under absorption costing, both fixed and variable manufacturing overhead costs are included in the cost of goods sold calculation. Direct materials and direct labor costs are also included.

When production exceeds sales, absorption costing will result in:

a) Higher net income than variable costing
b) Lower net income than variable costing
c) The same net income as variable costing
d) None of the above
Answer: a) Higher net income than variable costing

Explanation: When production exceeds sales, there will be more fixed manufacturing overhead costs that are absorbed into the cost of goods sold calculation under absorption costing. This results in a higher net income compared to variable costing, which only includes variable manufacturing costs in the cost of goods sold calculation.

Which of the following statements is true about absorption costing?

a) It is used for external reporting purposes
b) It is used for internal decision-making purposes
c) It is the same as variable costing
d) None of the above
Answer: a) It is used for external reporting purposes

Explanation: Absorption costing is required for external financial reporting purposes, such as on the income statement and in financial statements. Variable costing, on the other hand, is often used for internal decision-making purposes.

In a period of increasing production and sales, absorption costing will result in:

a) Higher net income than variable costing
b) Lower net income than variable costing
c) The same net income as variable costing
d) None of the above
Answer: c) The same net income as variable costing

Explanation: When production and sales increase, absorption costing and variable costing will result in the same net income. This is because there will be fewer fixed manufacturing overhead costs per unit under absorption costing, but there will also be more units sold.