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CA CPT : Volume 1 - Model Test Paper 11 (with Answers)

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BOARD OF STUDIES THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA COMMON PROFICIENCY TEST Model Test Paper BOS/CPT 11 Time : 4 hours Maximum Marks : 200 The test is divided into four sections. SECTION A : FUNDAMENTALS OF ACCOUNTING (60 MARKS) 1. All the following errors do not effect the trial balance except (a) (c) 2. (b) (d) Book-keeping None of the above Providing depreciation Valuation of investments (b) (d) Valuation of inventories All of the above Sales account Journal proper (b) (d) Cash book None of the above The amount of the dishonoured bill has been wrongly debited to general expenses account, which type of error has been committed? (a) (c) 6. Accounting All of the above The total of the sales book is posted periodically to the credit of (a) (c) 5. Error of complete omission Error of principle The areas where in different accounting policies can be adopted are (a) (c) 4. (b) (d) Financial statements are part of (a) (c) 3. Compensating errors Error of partial omission Error of principle Compensating error (b) (d) Error of commission Error of omission (b) (d) Intangible real account Both (b) and (c) Bank account is _____ (a) (c) Personal account Nominal account Common Proficiency Test (CPT) Volume - I The Institute of Chartered Accountants of India 293

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Additional Info : Chartered Accountancy ICAI India : Common Proficiency Test CPT - Volume 1, Model Test Paper 11 with Answers
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