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CA CPT : Volume 2 - Model Test Paper 9 (with Answers & Explanations)

45 pages, 200 questions, 0 questions with responses, 0 total responses,

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BOARD OF STUDIES THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA COMMON PROFICIENCY TEST Model Test Paper BOS/CPT 9 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. Every transaction or event has two aspects as per (a) (c) 2. Dual aspect concept Realisation concept. 24.4.2010 24.3.2010 (b) (d) 21.3.2010 None of the above Amount spent for the construction of temporary huts which were necessary for construction of the overbridge (flyover) and demolished when the flyover was ready is a (a) (b) (c) (d) 4. (b) (d) A bill was drawn on 20.1.2010 payable after 60 days, the maturity date of the bill will be (a) (c) 3. Going concern concept Cost concept Capital expenditure Deferred Revenue expenditure Revenue expenditure Both (a) and (c) Difference of total of debit and credit side of the trial balance is transferred to (a) (c) Suspense A/c P & L A/c Common Proficiency Test (CPT) Volume - II The Institute of Chartered Accountants of India (b) (d) Difference A/c Trading A/c 219

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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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