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

50 pages, 200 questions, 43 questions with responses, 47 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 1 Time : 4 hours Maximum Marks : 200 The test is divided into four sections. Questions 1 to 200 have only one correct answer and carry + 1 mark for each correct answer and 0.25 mark for each wrong answer. SECTION A : FUNDAMENTALS OF ACCOUNTING (60 MARKS) 1. Which of the following is/are current asset? (a) (c) 2. Wages, Carriage Inward, Octroi Postage, Wages, Carriage Inward Purchase, Wages, Coal Expenses Both (a) and (c) Manufacturing A/c Trading A/c (b) (d) Balance Sheet Profit and Loss A/c (b) (d) Business Entity All of the above The accounting equation is based on (a) (c) 5. Bill receivable All of the above Suspense Account given in the Trial Balance will be entered in the : (a) (c) 4. (b) (d) Which of the following sets of expense are the direct expenses of business? (a) (b) (c) (d) 3. Inventory Prepaid Expenses Dual aspect Going concern The maximum number of shares that a company may issue in accordance with its instrument of incorporation is known as its a) c) Issued share capital Subscribed share capital Common Proficiency Test (CPT) Volume - II The Institute of Chartered Accountants of India b) d) Paid-up share capital Authorised share capital. 1

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Tags : CA CPT 2017-2018, sample / model / mock / past / previous / old / online test papers, fundamentals of accounting, accounts, accountancy, mercantile laws, business law, general economics, micro / macro economics, indian economic development, quantitative aptitude, maths, mathematics, Common Proficiency Test.  

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