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CA CPT : Volume 1 - Model Test Paper 6 (with Answers)

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BOARD OF STUDIES THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA COMMON PROFICIENCY TEST Model Test Paper BOS/CPT 6 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. Transactions between owner and business are recorded as per (a) (c) 2. Going concern concept Business Entity concept Salary paid to manager Sales (b) (d) Accounts payable Trade receivables The information provided in the annual financial statements of an enterprise pertain to: (a) (c) 4. (b) (d) Which of the following items is an asset? (a) (c) 3. Periodicity concept Prudence concept Business Industry Individual business entity (b) (d) Economy None of the three Which of the following is not a transaction? (a) (b) (c) (d) Goods are purchased on cash basis for Rs.1,000. Salaries paid for the month of May, 2010. Land is purchased for Rs.10 lacs. An employee dismissed from the job. Common Proficiency Test (CPT) Volume - I The Institute of Chartered Accountants of India 145

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Additional Info : Chartered Accountancy ICAI India : Common Proficiency Test CPT - Volume 1, Model Test Paper 6 with Answers
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