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CA CPT : Volume 1 - Model Test Paper 8 (with Answers)

32 pages, 200 questions, 17 questions with responses, 17 total responses,

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BOARD OF STUDIES THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA COMMON PROFICIENCY TEST Model Test Paper BOS/CPT 8 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. It is generally assumed that the business will not liquidate in the near foreseeable future because of______________ concept. (a) (c) 2. Materiality Going concern Capital is equal to assets plus liabilities Assets is equal to liabilities minus capital Liabilities is equal to capital plus assets Capital is equal to assets minus liabilities Double column cash book records (a) (b) (c) (d) 4. (b) (d) Which of the following is correct? (a) (b) (c) (d) 3. Periodicity Matching Only cash transactions All transactions Cash and bank transactions Cash purchase and cash sale transactions Errors of commission do not permit (a) (b) (c) (d) Incorrect totaling of the trial balance Incorrect totaling of the Balance sheet Trial balance to agree None of the above Common Proficiency Test (CPT) Volume - I The Institute of Chartered Accountants of India 203

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Additional Info : Chartered Accountancy ICAI India : Common Proficiency Test CPT - Volume 1, Model Test Paper 8 with Answers
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