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Re: CPT Model Test Paper in Hindi
As per your requirement here I am uploading a pdf file having the CPT Model Test Paper. I have taken following questions from the attachment: 1. RPC Ltd. follows the written down value method of depreciating machinery year after year due to (a) Comparability. (b) Convenience. (c) Consistency. (d) All of the above. 2 2. A change in accounting policy is justified (a) To comply with accounting standard. (b) To ensure more appropriate presentation of the financial statement of the enterprise. (c) To comply with law. (d) All of the above. 3. Purchases book records: (a) All cash purchases. (b) All credit purchases. (c) Credit purchases of goods in trade. (d) None of the above. 4. A Bank Reconciliation Statement is prepared to know the causes for the difference between: (a) the balances as per cash column of Cash Book and the Pass Book. (b) the balance as per bank column of Cash Book and the Pass Book. (c) the balance as per bank column of Cash Book and balances as per cash column of Cash Book (d) None of the above. 5. While finalizing the current year’s profit, the company realized that there was an error in the valuation of closing stock of the previous year. In the previous year, closing stock was valued more by Rs.50,000. As a result (a) Previous year’s profit is overstated and current year’s profit is also overstated (b) Previous year’s profit is understated and current year’s profit is overstated (c) Previous year’s profit is understated and current year’s profit is also understated (d) Previous year’s profit is overstated and current year’s profit is understated 6. In the absence of any provision in the partnership agreement, profits and losses are shared (a) In the ratio of capitals. (b) Equally. (c) In the ratio of loans given by them to the partnership firm. (d) None of the above. For complete question paper download the attachment, this is absolutely free for you… |
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