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  #1  
9th September 2015, 02:34 PM
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MCQ Questions for CA CPT

Recently I am doing preparation for CPT Exam. I have joined CA Exam in last year. Can any one give sample MCQ type Questions for CA CPT Exam?
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  #2  
9th September 2015, 02:41 PM
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Join Date: May 2012
Re: MCQ Questions for CA CPT

As you need sample MCQ Based Question Papers for CPT Exam, so I am providing following question papers:

CA CPT Exam Question Paper 2014

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

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
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
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
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
Part A Fundamentals of Accounting
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
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
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
Attached Files
File Type: doc CA CPT Exam Question Paper 2014.doc (261.0 KB, 75 views)


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