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CA CPT : Volume 1 - Model Test Paper 9 (with Answers)

32 pages, 200 questions, 8 questions with responses, 8 total responses,

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BOARD OF STUDIES THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA COMMON PROFICIENCY TEST Model Test Paper BOS/CPT 9 Time : 4 hours Maximum Marks : 200 The test is divided into four sections. Every correct answer carries + 1 mark each and 0.25 mark will be deducted for each wrong answer. SECTION A : FUNDAMENTALS OF ACCOUNTING (60 MARKS) 1. During the lifetime of an entity, accountants prepare financial statements at arbitrary points of time as per (a) (c) 2. Machinery. Receivables. (b) (d) Debt. None of the three. An event. A transaction. A transaction as well as an event. Neither a transaction nor an event. Profit leads to increase in (a) (c) 5. Consistency. Matching. Amit purchased a typewriter, for the purpose of sale, from Arvind for Rs. 8,000. This is (a) (b) (c) (d) 4. (b) (d) Real accounts relate to assets of the firm and not (a) (c) 3. Prudence. Periodicity. Assets. Both (a) and (b) (b) (d) Capital. Neither (a) nor (b) (b) (d) Real account None of the above Vikas and Co. account is a (a) (c) Personal account Nominal account Common Proficiency Test (CPT) Volume - I The Institute of Chartered Accountants of India 233

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Additional Info : Chartered Accountancy ICAI India : Common Proficiency Test CPT - Volume 1, Model Test Paper 9 with Answers
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