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CA CPT : Volume 1 - Model Test Paper 2 (with Answers)

30 pages, 200 questions, 5 questions with responses, 6 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 2 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. Which of the following is not a sub-field of accounting? (a) (c) 2. Cost accounting Book-keeping Cash is collected Products are manufactured (b) (d) Sale is made None of the above The determination of expenses for an accounting period is based on the principle of (a) (c) 4. (b) (d) Revenue from sale of products, is generally, realized in the period in which (a) (c) 3. Management accounting Financial accounting Objectivity Matching (b) (d) Materiality Entity It is essential to standardize the accounting principles and policies in order to ensure (a) (c) Transparency Comparability Common Proficiency Test (CPT) Volume - I The Institute of Chartered Accountants of India (b) (d) Consistency All of the above 29

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Additional Info : Chartered Accountancy ICAI India : Common Proficiency Test CPT - Volume 1, Model Test Paper 2 with Answers
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