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CA CPT : Volume 2 - Model Test Paper 3 (with Answers & Explanations)

45 pages, 200 questions, 1 questions with responses, 1 total responses,

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BOARD OF STUDIES THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA COMMON PROFICIENCY TEST Model Test Paper BOS/CPT 3 Time : 4 hours Maximum Marks : 200 The test is divided into four sections. Questions 1 to 200 have only one correct answer and carry + 1mark for each correct answer and 0.25 mark for each wrong answer. SECTION A : FUNDAMENTALS OF ACCOUNTING (60 MARKS) 1. ............... is recorded in purchase book. (a) (b) (c) (d) 2. When will the bill mature if the date of maturity of a bill is a holiday? (a) (c) 3. Holiday itself Preceeding working day (b) (d) Other agreed day Next working day Under Bank reconciliation statement while adjusting the cash book (a) (b) (c) (d) 4. Credit purchases of goods dealt in by firm Cash purchases of goods dealt in by firm All purchases of goods dealt in by firm. None of the above. All the errors and omissions in the passbook are taken into consideration Delays in recording in the passbook due to difference in timing are taken into consideration All the errors and omission in the cashbook are taken into consideration All of the above Which of the following statements is false? a) b) c) d) Accounting principles should be based on real assumptions Accounting principles should be informational for the users Accounting principles must be simple, understandable and explanatory Accounting principles should be changed year after year. Common Proficiency Test (CPT) Volume - II The Institute of Chartered Accountants of India 55

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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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