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CA CPT : Volume 2 - Model Test Paper 6 (with Answers & Explanations)

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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. Questions 1 to 200 have only one correct answer and carry + 1 mark for each correct answer and 0.25 mark for each wrong answer. SECTION A : FUNDAMENTALS OF ACCOUNTING (60 MARKS) 1. What is the important object of accounting? (a) (b) (c) (d) 2. A collateral security of 8,000 10% Debentures of Rs.10 each has been issued at a premium of 25% to A in lieu of a loan of Rs. 1,00,000 taken on 1st January, 2006. At the end of the year, interest was paid on: (a) (b) (c) (d) 3. The nominal value of debentures The amount of loan outstanding Difference of loan amount and nominal value of debentures None of the above Income is measured on the basis of (a) (c) 4. To maintain records Depiction of financial position Make information available to various groups and users. All of the three Matching concept Cost concept (b) (d) Consistency concept None of the above Which of the following is long-term liability? (a) (c) Outstanding Expenses Debentures 135 Common Proficiency Test (CPT) Volume - II The Institute of Chartered Accountants of India (b) (d) Share Capital All of the above 135

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