Hello sir I am preparing for CA-CPT exam so please provide me previous year question papers of this exam.

CPT Exam is a half yearly exam taken by ICAI in the months of June and December each year in the paper pencil mode.

Question paper of CA CPT Exam

1. On 2-03-2015, 50,000, 10% debentures of Rs.100 each are issued at a discount of 5%. On 10-3-2015, 80,000 , 6% preference shares of Rs.100 each are redeemed at a premium of 10% along with one month dividend. On 22-03- 2015, 40, 000 equity shares of Rs.100 each are issued at a premium of 15%. On 28-02-15, bank balance was Rs.6,34,000. What is the bank balance on 31-03-2015?

a) Rs.11,84,000
b) Rs.11,44,000
c) Rs.7,04,000
d) Rs.16,34,000

2.P, Q, and R are partners sharing profits and losses in the ratio of 3:2:1. R retired. Future profit sharing ratio is 2:1. There was a joint life policy of Rs.6,00,000 with a surrender value of Rs.80,000. What will be the treatment in the Partner’s Capital A/c’s, if JLP is maintained at surrender value along with reserve?

a) Rs.6,00,000 to be distributed to all the partners in old ratio
b) Rs.5,20,000 to be distributed to all the partners in old ratio
c) Rs.80,000 to be distributed to all the partners in old ratio
d) Distribute JLP reserve account in old profit sharing ratio.

3. An investment of Rs.22,000 was not recorded in the books of account. The adjustment entry will be.

a) Revaluation A/c Dr 22,000
To Investment A/c 22,000
b) Investment A/c Dr 22,000
To Revaluation A/c 22,000
c) Partners Capital A/c’s Dr 22,000
To Revaluation A/c 22,000
d) None of the above

4. 1,500 boxes costing Rs.10 each were sent on consignment. Rs.12,000 spent on freight. A loss of 10% is unavoidable. Calculate the cost of each box.
a) Rs.20
b) Rs.10
c) Rs.18
d) Rs.15

5. Which of the following are not the methods of preparing the trial balance?
a) Totals method
b) Balances method
c) Differences method
d) Totals & Balances method

6. At the time of valuation of goodwill, weighted average price method is followed, if the profits of the firm are ____
a) In increasing trend
b) In decreasing trend
c) Either a) or b)
d) None of the above

7. From the following information calculate the amount received from debtors.

• Opening balance of cash Rs.56,000
• Bills discounted Rs.21,000
• Bills payable honoured Rs.14,000
• Cash purchases Rs.1,26,000
• Other Expenses Rs.1,84,000
• Payment to Creditors Rs.2,32,000
• Cash sales Rs.3,95,000
• Closing balance of cash Rs.47,000

a) Rs.1,31,000
b) Rs.1,10,000
c) Rs.1,24,000
d) Rs.1,45,000

8. Out of the following which is not the external factor of depreciation?
Effluxion of time
b) Accidents
c) Natural Wear and tear
d) Obsolescence





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