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CA CPT : Volume 1 - Model Test Paper 5 (with Answers)

31 pages, 199 questions, 12 questions with responses, 14 total responses,

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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. 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. Drawings account is in the nature of (a) (c) 2. Income tax account Capital account (b) (d) Bank account Not to be shown in the business books Government Lenders (b) (d) Investors Employees Recording of a transaction in a journal is called (a) (c) 5. Real account None of the above Following is the example of internal users of financial statements: (a) (c) 4. (b) (d) Income tax paid by the sole-proprietor from business bank account is debited to (a) (c) 3. Personal account Nominal account Posting Transfer (b) (d) Entry Ruling (b) (d) Trial balance Each journal entry Narrations are given at the end of (a) (c) Final accounts Each ledger account Common Proficiency Test (CPT) Volume - I The Institute of Chartered Accountants of India 115

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Additional Info : Chartered Accountancy ICAI India : Common Proficiency Test CPT - Volume 1, Model Test Paper 5 with Answers
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