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CA CPT : Volume 1 - Model Test Paper 4 (with Answers)

31 pages, 200 questions, 2 questions with responses, 2 total responses,

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BOARD OF STUDIES THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA COMMON PROFICIENCY TEST Model Test Paper BOS/CPT 4 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. In the books of manufacturing concern, opening inventory consists of (a) (c) 2. Work-in-progress All of the above Both opening stock and closing inventory do not appear in the trial balance Closing inventory is shown in the trial balance and not the opening inventory Opening inventory is shown in the trial balance and not the closing inventory Both opening and closing inventory appear in the trial balance Following is the example of external users of financial statements: (a) (c) 4. (b) (d) When adjusted purchase is shown on the debit column of the trial balance then (a) (b) (c) (d) 3. Raw materials Finished goods Government Management (b) (d) Owners Employees Business unit is separate and distinct from the person who supply capital to it , is based on (a) (c) Money measurement concept Business entity concept Common Proficiency Test (CPT) Volume - I The Institute of Chartered Accountants of India (b) (d) Going concern concept Dual aspect concept 85

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Additional Info : Chartered Accountancy ICAI India : Common Proficiency Test CPT - Volume 1, Model Test Paper 4 with Answers
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