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15th April 2016, 11:56 AM
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| Re: Sample Paper Of CA CPT
As you want the sample question paper of CA Common Proficiency Test (CPT) exam so here I am providing you. CA CPT exam question paper Marks: 100 Marks Time: 2 hrs. Part A – Fundamentals of Accounting 1. Which of the following is wrong? a) All real and personal accounts are transferred to balance sheet b) Nominal accounts are transferred to P & L account c) Each account is opened separately in ledger d) Rent is a personal account, outstanding rent is nominal account 2. In Journal Entries which pertain to outstanding entries, prepaid entries, depreciation entries are called a) Adjustment Entries b) Rectification Entries c) Transfer Entries d) closing Entries 3. In a three column cash book the discount columns are a) Totalled but not adjusted b) Totalled and adjusted c) Totalled but not balanced d) None of the above 4. Cash Book O.D. Balance Rs. 2,000. It was found that cheques of Rs. 100, Rs. 150, Rs. 175 which are issued but not presented till the date and the cheque of Rs. 600 deposited but have not been cleared, then O.D. Balance as per pass book is : a) Rs. 2150 b) Rs. 2175 c) Rs. 1475 d) Rs. 1925 5. Bank Balance O.D. as per pass book Rs. 26,500. Calculate balance as per cash book is 1) Cheques deposited for Rs. 4700 but not collected 2) Cheques issued for Rs. 11,000 but not presented 3) Bill discounted and dishonoured Rs. 4000, and Bank paid noting charges Rs. 200 a) Rs.28600 O.D b) Rs.16000 O.D c) Rs.24000 O.D d) Rs.28500 O.D 6. Agreement of Trial balance is not a ___ proof of accuracy a) Submissive b) Inclusive c) Exhaustive d) Conclusive 7. Capital- Rs. 2,00,000 Interest paid- Rs. 2310 Debtors- Rs. 15,200 Discount allowed- Rs. 820 Creditors-Rs.12,960 Discount received-Rs. 1030 Purchases- Rs. 92,670 Rent - Rs. 14,670 Sales- Rs. 1,16,850 Loan - Rs. 12,060 Opening stock – Rs. 56,000 Sales returns – Rs. 27,430 Debit Total of Trial Balance will be a) Rs. 2,09,000 b) Rs. 2,09,100 c) Rs. 2,10,000 d) None 8. From the following information find the amount to be debited to P & L A/c for the period ending 31-03-2014. Provision for doubtful debts - Rs. 800 (on 01-04-2013) Debtors on 31-03-2014 - Rs. 40,000 Bad debts - Rs. 2,000 Bad debts to be written off and provision for doubtful debts is to be created @ 5% on debtors a) Rs. 3100 b) Rs. 4000 c) Rs. 3200 d) Rs. 3900 9. Opening Stock Rs.30,000, Cost of goods available for sale Rs. 1,60,000, Sales were Rs. 1,60,000. Gross profit on sales is 30% Calculate closing stock. a) Nil b) Rs. 48,000 c) Rs. 98,000 d) None of the above 10. By products are generally valued at __ when the cost of by products is not directly traceable. a) Cost of main products b) N.R.V. c) Cost of main product or N.R.V. which ever is lower d) None of these 11. The purpose of Accommodation bill a) To facilitate trade transmission b) To finance the actual purchases & sales c) When both parties are in need of funds d) None of these   |