CA-CPT Question Paper December - 2013(Session 1) - CA Foundation MCQ
30 Questions MCQ Test - CA-CPT Question Paper December - 2013(Session 1)
What are the options available to the holder o fa bill in the bills of exchange (Besides retaining the bill, till the due date)?
Which of the following should be valued compulsory at the time of admission of apartner______
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Which Accounts are used to prepare Bank Reconciliation statement?
The opening stock is overstated by Rs.10,000 and closing stock is understated by Rs.15,000. The impact on the net profit of the current year is
If nothing is given in the financial statements about the three accounting assumptions then it is to be treated as it
A & B have started a Joint Venture for purchase & Sale of garments. Initial capital contribution was Rs.25,000 & Rs.50,000. There is no written agreement about share of P & Lamong them. They purchased garments worth Rs.50,000 & sold for Rs.75,000, the profit to be shared among them is
Preference shares can be redeemed, unless they are
On 1st April, Mr.A sold goods of Rs.10,000 to Band drew a bill for 3 months. Mr. A discounted the bill with bank at 15%. Amount of discount will be?
Underwriting commission will not be paid on shares taken by
Renewal fee of patents is a ____ expenditure.
A & B are equal partners. They admitted ‘C’ for 
share. The new Ratio of A & B is
The proprietor of the business is treated as creditor for the capital introduced by him due to_____ concept.
Where a machine produces products of uniform size, the method of depreciation to be applied ______
Debentures are shown under the heading____
Fixed assets are held by business for _____
In Joint Venture the minimum number of co-ventureres is :
Retirement of a Bill means _____
A Bill is Discounted Rs.10,000. Where is it shown at the time of preparation of balance sheet?
Expenditure spend for Increasing the cinema hall seats is called_____
Which of the following is the meaning for the entry recorded in the machinery A/c?
Dr Machienry A/c Cr
Which accounting concept specifies the practice of crediting closing stock to the trading account?
A LTD before commencing business, can it issue the shares at discount?
In Balance sheet ______ is not shown
Provision for depreciation A/c is created bydebiting to
Amount spent to increasing the earning capacity is a ______ expenditure
Change in the capital A/c of proprietor may occur due to ______
If the goods sent on approval, two vehicles of Rs.55,000 each, are recorded as Rs.75,000 each, then the cost of goods lying with customers is
Which of the following is not correct for debentures Issue?
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