CA CPT Questions and Answers

Will you please give here sample question paper of CA CPT exam with solution ?

[Rajkumar Agarwal]

As you want I am here giving you sample question paper of CA CPT exam with solution.

1. Deewali advance given to an employee is ___
a) Revenue Expenditure
b) Capital Expenditure
c) Deferred Revenue Expenditure
d) Not an Expenditure

2. The amount of depreciation charged under
Annuity method _______
a) Remains Fixed for all the years
b) Decreases every year
c) Increases every year
d) Recalculated every year

4. The debit balance in the bank columns of cash
book indicates _______
a) Total amount withdrawn from bank
b) Total amount deposited in bank
c) Cash at bank d) Bank overdraft

5. Securities premium account cannot be utilized
for _______
a) Financing the redemption of preference
shares
b) Issue of bonus shares
c) Financing the premium payable on
redemption of preference shares
d) Writing off preliminary expenses

7. Which accounting concept satisfy the valuation
criteria _______
a) Going concern, Realisation, Cost
b) Going concern, Cost, Dual aspect
c) Cost, Dual aspect, Conservatism
d) Realisation, Conservatism, Going concern

8. Mukesh sold goods to Suresh at an invoice
price of Rs. 6,00,000 at cost plus 25%. 1/4 th of
the goods are lost in transit. Insurance claim of
Rs.72,000 is received. What is the amount of
abnormal loss to be debited to P & L a/c?
a) Rs.1,20,000 b) Rs.48,000
c) Rs.72,000 d) Rs.1,50,000


Here is the attachment,.

CA CPT exam paper