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CA CPT : Volume 1 - Model Test Paper 10 (with Answers)

31 pages, 200 questions, 11 questions with responses, 11 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 10 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. Mr. Ashok buys clothing of Rs. 50,000 paying cash Rs. 20,000. What is the amount of expense as per the accrual concept? (a) (c) 2. Rs. 20,000. Nil. Liability. Income. (b) (d) Capital. None of the three. Accounting standards are (a) (b) (c) (d) 4. (b) (d) Loss leads to a reduction in (a) (c) 3. Rs. 50,000. Rs. 30,000. Basis for selection of accounting policy. Set of broad accounting policies to be followed by an entity. Basis for establishing and managing an entity. All of the above. Substance of any transaction should be considered while recording them and not only the legal form is the statement which holds true for: (a) (c) Substance over form. Both (a) and (b). Common Proficiency Test (CPT) Volume - I The Institute of Chartered Accountants of India (b) (d) Disclosure of accounting policies. None of the three. 263

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Additional Info : Chartered Accountancy ICAI India : Common Proficiency Test CPT - Volume 1, Model Test Paper 10 with Answers
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