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Re: CA - CPT Exam Model Papers
CPT or Common Proficiency Test is the first level of Chartered Accountancy examinations in India. CA CPT Exam Pattern: -It is an objective type examination -Exam consists of 200 multiple choice questions. -CPT covers four basic subjects divided into two sections viz. Accounting (60 Marks) + Mercantile Laws (40 Marks) Economics (50 Marks) + Quantitative Aptitude[disambiguation needed] (50 Marks). -Every incorrect answer m carries a 0.25 negative mark. - You are required to secure a minimum of 30 per cent marks in each Section and a minimum of 50 per cent marks in aggregate, in all the four Sections to pass the Common Proficiency Test. Here is the Model question paper of CA – CPT Exam 1. Who gave the positive aspect of science? a) Alfred Marshall b) Pigou c) Adam Smith d) Robbins 2. Mixed economy means:- a) Coexistence of both private and public sector b) Coexistence of poor and rich people c) Both a and b d) None 3. Which of these is a part of micro economics? a) Factor pricing b) National income c) Balance of Payment d) None 4. Which of these is an example of macro economics? a) Problem of unemployment in India b) Rising price level in the country c) Increase in disparities of income d) All of the above 5. When price falls by 5% and demand increases by 6% then elasticity of demand is ________ a) Elastic b) Inelastic c) Unitary elastic d) Zero 1. Capital work in progress is shown in the balance sheet under _____ a) Share capital b) Current Assets c) Fixed Assets d) Current Liabilities 2. Which of the following statements is correct? a) Goodwill is a fictitious asset b) Patents are intangible asset c) Debtors are current liability d) None of the above 3. ________ is allowed by the consignor to the consignee to put hard work while introducing a new product in the market. a) Commission on total sales b) Del-credere commission c) Over riding commission d) Extra salary 4. The company decided to redeem 5000 redeemable preference shares of Rs.100 each. The company issued 2000 equity shares of Rs.100 each. The amount to be transferred to CRR is _____. a) Rs.2,00,000 b) Rs.3,00,000 c) Rs.1,50,000 d) Rs.5,00,000 5. Which account should be credited in case of shares issued at premium? a) Share capital account b) Securities premium A/c c) Share forfeiture A/c d) Both (a) & (b) |
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