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CA Cpt -sample Test- 1

21 Questions  I  By Suhas.vadulekar
CA cpt -sample test- 1
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1.  Please Provide your Name, Contact No & E-mail address for more detailed report & Tests. Click here to register for more tests1.Name:-2.Address:-3.Phone No.:-4.Email:-
2.  Which of the following is one of the basic accounting principle ?
A.
B.
C.
D.
3.  A change in accounting policy is justified
A.
B.
C.
D.
4.  Which of the following should be considered while slecting and applying accounting policies.
A.
B.
C.
D.
5.  Depreciation on assets is calculated as per Straight line method at rate specified in Companies Act 1956 - is an
A.
B.
C.
D.
6.  A bill has been drawn on 20.02.2008 payable after 90 days the due date of the bill will be
A.
B.
C.
D.
7.  Material of Rs. 500 used in the installation of the machinery and wages paid for it amounting to Rs. 600 should be debited to
A.
B.
C.
D.
8.  Carriage Inward is debited to
A.
B.
C.
D.
9.  Amount spent, for the construction of temporary huts, which were necessary for construction of the factory and demolished when the factory was ready is a
A.
B.
C.
D.
10.  Difference of totals of both debit and credit side of the trial balance is transferred to
A.
B.
C.
D.
11.  Identify correct statement
A.
B.
C.
D.
12.  All of the following have debit balance except one. That account is
A.
B.
C.
D.
13.  Which of the statement is true wih reference to WDV method
A.
B.
C.
D.
14.  Closing balance of cash book is written as
A.
B.
C.
D.
15.  A company has received a penalty order from excise department. Penlaty imposed is Rs. 15.00 Lacs. Order was received on 15.01.2008 and company has filed appeal on 10.02.2008, result of which is pending as on 31.03.2008.The company should
A.
B.
C.
D.
16.  Purchase has been overcast by Rs. 1000. Rectification entry before preparation of trial balance will be
A.
B.
C.
D.
17.  A credit sale Rs. 1000/- was recorded in purchase day book & credit purchase of Rs. 2000/- was entered in sales day book. Rectification entry will be
A.
B.
C.
D.
18.  Difference in cash book & bank book may be due to
A.
B.
C.
D.
19.  Insurance premium directly paid by bank will be
A.
B.
C.
D.
20.  Which of the following technique is used to value inventory not ordinarily interchangable
A.
B.
C.
D.
21.  Accrued interest is an exmaple of
A.
B.
C.
D.
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