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

30 pages, 200 questions, 62 questions with responses, 81 total responses,

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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. 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. RPC Ltd. follows the written down value method of depreciating machinery year after year by applying the principle of (a) (c) 2. Convenience. All of the above. To comply with accounting standards To ensure more appropriate presentation of the financial statement of the enterprise. To comply with the law. All of the above. Purchases book records: (a) (c) 4. (b) (d) A change in accounting policy is justified (a) (b) (c) (d) 3. Comparability. Consistency. All cash purchases All Credit purchases of goods in trade only. (b) All credit purchases of goods & assets (d) None of the above A Bank Reconciliation Statement is prepared to know the causes for the difference between: (a) (b) (c) (d) The balances as per cash column of Cash Book and the Pass Book The balance as per bank column of Cash Book and the Pass Book The balance as per bank column of Cash Book and balances as per cash column of Cash Book None of the above Common Proficiency Test (CPT) Volume - I The Institute of Chartered Accountants of India 1

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