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CA CPT : Volume 1 - Model Test Paper 18 (with Answers)

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BOARD OF STUDIES THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA COMMON PROFICIENCY TEST Model Test Paper BOS/CPT 18 Time : 4 hours Maximum Marks : 200 The test is divided into four sections. SECTION A : FUNDAMENTALS OF ACCOUNTING (60 MARKS) 1. Loss leads to reduction in: (a) (c) 2. Objectivity Matching (b) (d) Materiality Periodicity Cash account Outstanding rent account (b) (d) Landlord account None of the above (b) (d) Cash book None of the these Bad debts entry is passed in (a) (c) 6. Profit and Loss account Trial balance Balance Sheet None of the above Rent payable to the landlord Rs. 5,000.00 is credited to (a) (c) 5. Capital None of the three The determination of expenses for an accounting period is based on the principle of: (a) (c) 4. (b) (d) Financial position of the business is ascertained on the basis of : (a) (b) (c) (d) 3. Liability Income Sales book Journal book Goods were sold on credit basis to XY Bros. for Rs. 1,000. This will be recorded in (a) (c) Cash book Bills receivable book Common Proficiency Test (CPT) Volume - I The Institute of Chartered Accountants of India (b) (d) Journal proper Sales book 481

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Additional Info : Chartered Accountancy ICAI India : Common Proficiency Test CPT - Volume 1, Model Test Paper 18 with Answers
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