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CA CPT : Volume 1 - Model Test Paper 7 (with Answers)

32 pages, 200 questions, 18 questions with responses, 19 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 7 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. Assets should be valued at the price paid to acquire them is based on: (a) (c) 2. Cost concept. Realisation concept. Trial Balance. Ledger. (b) (d) Journal. All of the above. If bank balance as per cash book differs from that appearing in the current account statement, then the balance considered for finalizing the accounts is of (a) (b) (c) (d) 4. (b) (d) Cash book is a form of (a) (c) 3. Accrual concept. Money measurement concept. Adjusted cash book. Cash book before any adjustments. Pass book. Not taken to final accounts in case of difference in the balance. Material costing Rs. 700 in the erection of the machinery and the wages paid for it amounting to Rs. 400 should be debited to: (a) (c) Material account. Purchases account. Common Proficiency Test (CPT) Volume - I The Institute of Chartered Accountants of India (b) (d) Wages account. Machinery account. 173

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Additional Info : Chartered Accountancy ICAI India : Common Proficiency Test CPT - Volume 1, Model Test Paper 7 with Answers
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