Would you please provide here sample question paper for CA CPT examination to appear in June attempt of CA CPT exam ?

As you requires I am here giving you sample question paper for CA CPT examination.

CA CPT Sample Paper:

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

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

17. In case of Joint Venture business, method of
Accounting to be followed and decided by
a) Separate Act for J.V.
b) Accounting Standard
c) Co-venturer as per their convenience
d) ICAI

18. In case of purchase of machinery in joint
venture through joint bank A/c, while separate
set of books is maintained. Which of the
following is the correct entry.
a) Debit machinery, credit joint bank A/c
b) Debit machinery, credit joint venture A/c
c) Debit Joint venture, credit joint bank A/c
d) Debit Joint venture A/c, Credit machinery
A/c

16. Yogam consigned cost of goods of Rs. 1,00,000
at an invoice price of 20% above cost.
Consignee is entitled to 5% commission on
sales up to Invoice price, 20% on sales which
exceeds invoice price, 2% delcredre
commission on credit sales. He sold 25% of
goods for cash for Rs. 40,000 and 50% of goods
on credit for Rs. 70,000, 10% of goods taken by
consignee. Calculate commission?
a) Rs. 10,500 b) Rs.9900
c) Rs.10,200 d) none

22. A Trader followed WDV method of
depreciation, the book value of Asset after 4
years is 24% of original cost. Find rate of
depreciation.
a) 24% b) 26% c) 32 % d) 30%

23. Loss on sale of machinery is credited to __
account.
a) Machinery A/c b) Purchase A/c
c) Profit & Loss A/c d) None





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Attached Files

CA CPT Exam Sample Paper.pdf (3.86 MB, 76 views)