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CA CPT : Volume 1 - Model Test Paper 13 (with Answers)

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BOARD OF STUDIES THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA COMMON PROFICIENCY TEST Model Test Paper BOS/CPT 13 Time : 4 hours Maximum Marks : 200 The test is divided into four sections. SECTION A : FUNDAMENTALS OF ACCOUNTING (60 MARKS) 1. Consignment account is a (a) (c) 2. (b) (d) Credit balance None of the above Supplier (creditors) Customers (b) (d) Seller None of the three Bills receivables Cash payments (b) (d) Bills payables Opening entry Inventories should be out of godown in the sequence in which they arrive is based on (a) (c) 6. Debit balance Negative balance Journal Proper records (a) (c) 5. Personal account None of the above Who is the acceptor of Bills of Exchange? (a) (c) 4. (b) (d) Bank overdraft has a (a) (c) 3. Real account Nominal account FIFO HIFO (b) (d) LIFO Weighted average When adjusted purchase is shown in the debit column of the trial balance then (a) (b) (c) (d) Both opening and closing inventory appear in trial balance Opening inventory is shown in trial balance and not the closing inventory Closing inventory is shown in trial balance and not opening inventory Both opening and closing inventory do not appear in trial balance Common Proficiency Test (CPT) Volume - I The Institute of Chartered Accountants of India 345

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Additional Info : Chartered Accountancy ICAI India : Common Proficiency Test CPT - Volume 1, Model Test Paper 13 with Answers
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