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CA CPT : Volume 1 - Model Test Paper 12 (with Answers)

28 pages, 200 questions, 2 questions with responses, 2 total responses,    0    0
CA CPT
CA Common Proficiency Test (CPT),  Mumbai 
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BOARD OF STUDIES THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA COMMON PROFICIENCY TEST Model Test Paper BOS/CPT 12 Time : 4 hours Maximum Marks : 200 The test is divided into four sections. SECTION A : FUNDAMENTALS OF ACCOUNTING (60 MARKS) 1. Which of the following is not a sub-field of accounting? (a) (c) 2. Capital expenditure Deferred revenue expenditure (b) (d) Revenue expenditure Capital loss Salary account Outstanding salary Account (b) (d) Cash account None of the above Total of purchase return book is posted periodically to the credit of ______ (a) (c) 6. Increase in asset and increase in liability Increase in liability and decrease in asset Increase in asset and decrease in liability Increase in one asset and decrease in another asset Salary Rs. 2000 payable to clerk is credited to _______ (a) (c) 5. Cost accounting Book-keeping Cost of shifting of business to a more convenient locality is _____ (a) (c) 4. (b) (d) Capital brought in by the proprietor is an example of _____ (a) (b) (c) (d) 3. Management accounting Financial accounting Purchase return account Journal proper (b) (d) Cash book None of the three No Journal entry is required to be passed when there is ______ (a) (c) Normal loss Loss of bad debts Common Proficiency Test (CPT) Volume - I The Institute of Chartered Accountants of India (b) (d) Abnormal loss Loss by riots. 319

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Additional Info : Chartered Accountancy ICAI India : Common Proficiency Test CPT - Volume 1, Model Test Paper 12 with Answers
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