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CA CPT : Volume 2 - Model Test Paper 5 (with Answers & Explanations)

42 pages, 200 questions, 0 questions with responses, 0 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 5 Time : 4 hours Maximum Marks : 200 The test is divided into four sections. Questions 1 to 200 have only one correct answer and carry + 1mark for each correct answer and 0.25 mark for each wrong answer. SECTION A : FUNDAMENTALS OF ACCOUNTING (60 MARKS) 1. Profit and Loss account is prepared for a period of one year by following (a) (c) 2. Business entity concept None of the above. Conservatism concept Going concern concept (b) (d) Business entity concept Both (b) or (c) (b) (d) Decrease assets Increase assets Purchases for cash (a) (c) 4. (b) (d) Basic concepts related to Balance Sheet are (a) (c) 3. Periodicity concept Accrual concept Increase liability No change in the total assets Difference in bank balance as per bank pass book and cash pass book may arise on account of (a) (b) (c) (d) Cheque deposited but not collected Direct payment by customer in bank Cheque issued but not presented All of the three Common Proficiency Test (CPT) Volume - II The Institute of Chartered Accountants of India 109

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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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