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CA CPT : Volume 1 - Model Test Paper 16 (with Answers)

30 pages, 200 questions, 1 questions with responses, 1 total responses,    0    0
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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 16 Time : 4 hours Maximum Marks : 200 The test is divided into four sections. SECTION A : FUNDAMENTALS OF ACCOUNTING (60 MARKS) 1. An increase in owner s capital is recorded by: (a) (c) 2. Central Govt. (b) State Govt. Institute of Chartered Accountants of India (d) Reserve Bank of India Capital expenditure Deferred revenue expenditure (b) Revenue expenditure (d) Capital lost Personal accounts relate to: (a) (c) 6. (b) Lenders (d) All the above Cost of advertisement for the products of a company is a_________ (a) (c) 5. Suppliers Customers Accounting standards in India are issued by: (a) (c) 4. (b) Crediting the capital account. (d) None of the above. Users of accounting information include (a) (c) 3. Debiting the capital account. Crediting the cash account. machinery account, cash account, (b) expenses, losses, gains, revenue etc. rent account person, trade receivables or trade payables. (d) assets of firm but not debt Nominal account is governed by following rules: (a) (b) (c) (d) Debit what comes in, Credit what goes out Debit all expenses & losses, Credit all income & gain. Debit the receiver, Credit the giver None of the above. Common Proficiency Test (CPT) Volume - I The Institute of Chartered Accountants of India 427

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Additional Info : Chartered Accountancy ICAI India : Common Proficiency Test CPT - Volume 1, Model Test Paper 16 with Answers
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