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CA CPT : Volume 2 - Model Test Paper 10 (with Answers & Explanations)

44 pages, 200 questions, 16 questions with responses, 16 total responses,

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BOARD OF STUDIES THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA COMMON PROFICIENCY TEST Model Test Paper BOS/CPT 10 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. Cash discount allowed to a customer should be credited to (a) (c) 2. Purchase A/c Sales A/c A transaction An event None of these A transaction as well as an event Prepaid commission has a (a) (c) 4. (b) (d) On 31st December, 2009 Ashok Ltd. purchased a machine from Mohan Ltd., for Rs. 1,75,000. This is (a) (b) (c) (d) 3. Trade receivables A/c Discount A/c Negative balance Credit balance (b) (d) Debit balance None of these The following account will have debit balance (a) (b) (c) (d) Loan to other party Capital A/c Outstanding salary Reserve for doubtful debts 247 Common Proficiency Test (CPT) Volume - II The Institute of Chartered Accountants of India 247

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Tags : CA CPT 2017-2018, sample / model / mock / past / previous / old / online test papers, fundamentals of accounting, accounts, accountancy, mercantile laws, business law, general economics, micro / macro economics, indian economic development, quantitative aptitude, maths, mathematics, Common Proficiency Test.

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