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CA CPT : Volume 1 - Model Test Paper 19 (with Answers)

29 pages, 200 questions, 1 questions with responses, 1 total responses,

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BOARD OF STUDIES THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA COMMON PROFICIENCY TEST Model Test Paper BOS/CPT 19 Time : 4 hours Maximum Marks : 200 The test is divided into four sections. SECTION A : FUNDAMENTALS OF ACCOUNTING (60 MARKS) 1. Rs. 1,500 spent on repairs before using a second hand car purchased recently is a (a) (c) 2. (b) (d) Nominal account None of the three 6% Debentures Interest on debentures (b) (d) Loan to contractor Audit Fee Only credit transactions All transactions Cash and bank transactions Cash purchase and credit sale transactions A bill has been drawn on August 10, 2009 payable after 3 months. The maturity date of the bill will be (a) (c) 6. Personal account Real account Double column cash book records (a) (b) (c) (d) 5. Revenue expenditure None of the three All of the following have debit balance except (a) (c) 4. (b) (d) Commission received in advance is a (a) (c) 3. Capital expenditure Deferred revenue expenditure Nov. 13, 2009 Oct. 31, 2009 (b) (d) Nov. 10, 2009 None of the above (b) (d) Profit and Loss Account Balance Sheet Salary and wages is debited to (a) (c) Trading Account P/L Appropriation account Common Proficiency Test (CPT) Volume - I The Institute of Chartered Accountants of India 507

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Additional Info : Chartered Accountancy ICAI India : Common Proficiency Test CPT - Volume 1, Model Test Paper 19 with Answers
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