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CA CPT : Volume 2 - Model Test Paper 8 (with Answers & Explanations)

48 pages, 200 questions, 3 questions with responses, 3 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. 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. Golden rules of accounting are a) b) c) d) 2. The following error affect the trial balance (a) (c) 3. (b) (d) Error of principal All of the above Valuation of inventories Depreciation (b) (d) Valuation of investment All of the above Furniture purchased for Rs. 5,000. In this transaction accounts affected are a) c) 5. Error of partial omission Error of complete omission In which area different accounting policies are adopted (a) (c) 4. Debit the receiver credit the giver Debit what comes in and credit what goes out Debit all expenses and losses, credit all income and gains All of the above. Furniture Both (a) and (b) b) d) Cash Creditors. (b) (d) Real A/c None of the above Cash Account is .. (a) (c) Personal A/c Nominal A/c Common Proficiency Test (CPT) Volume - II The Institute of Chartered Accountants of India 191

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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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