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CA-CPT Question Paper December - 2013(Session 1) - CA Foundation MCQ


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30 Questions MCQ Test - CA-CPT Question Paper December - 2013(Session 1)

CA-CPT Question Paper December - 2013(Session 1) for CA Foundation 2024 is part of CA Foundation preparation. The CA-CPT Question Paper December - 2013(Session 1) questions and answers have been prepared according to the CA Foundation exam syllabus.The CA-CPT Question Paper December - 2013(Session 1) MCQs are made for CA Foundation 2024 Exam. Find important definitions, questions, notes, meanings, examples, exercises, MCQs and online tests for CA-CPT Question Paper December - 2013(Session 1) below.
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CA-CPT Question Paper December - 2013(Session 1) - Question 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)?

CA-CPT Question Paper December - 2013(Session 1) - Question 2

Which of the following should be valued compulsory at the time of admission of apartner______

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CA-CPT Question Paper December - 2013(Session 1) - Question 3

Which Accounts are used to prepare Bank Reconciliation statement?

CA-CPT Question Paper December - 2013(Session 1) - Question 4

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

CA-CPT Question Paper December - 2013(Session 1) - Question 5

If nothing is given in the financial statements about the three accounting assumptions then it is to be treated as it

CA-CPT Question Paper December - 2013(Session 1) - Question 6

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

CA-CPT Question Paper December - 2013(Session 1) - Question 7

Preference shares can be redeemed, unless they are

CA-CPT Question Paper December - 2013(Session 1) - Question 8

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?

CA-CPT Question Paper December - 2013(Session 1) - Question 9

Underwriting commission will not be paid on shares taken by

CA-CPT Question Paper December - 2013(Session 1) - Question 10

Renewal fee of patents is a ____ expenditure.

CA-CPT Question Paper December - 2013(Session 1) - Question 11

A & B are equal partners. They admitted ‘C’ for  share. The new Ratio of A & B is

CA-CPT Question Paper December - 2013(Session 1) - Question 12

The proprietor of the business is treated as creditor for the capital introduced by him due to_____ concept.

CA-CPT Question Paper December - 2013(Session 1) - Question 13

Where a machine produces products of uniform size, the method of depreciation to be applied ______

CA-CPT Question Paper December - 2013(Session 1) - Question 14

Debentures are shown under the heading____

CA-CPT Question Paper December - 2013(Session 1) - Question 15

Fixed assets are held by business for _____

CA-CPT Question Paper December - 2013(Session 1) - Question 16

Net realizable value is _______

CA-CPT Question Paper December - 2013(Session 1) - Question 17

In Joint Venture the minimum number of co-ventureres is :

CA-CPT Question Paper December - 2013(Session 1) - Question 18

Retirement of a Bill means _____

CA-CPT Question Paper December - 2013(Session 1) - Question 19

A Bill is Discounted Rs.10,000. Where is it shown at the time of preparation of balance sheet?

CA-CPT Question Paper December - 2013(Session 1) - Question 20

Expenditure spend for Increasing the cinema hall seats is called_____

CA-CPT Question Paper December - 2013(Session 1) - Question 21

Which of the following is the meaning for the entry recorded in the machinery A/c?

  Dr                    Machienry A/c                 Cr

CA-CPT Question Paper December - 2013(Session 1) - Question 22

Which accounting concept specifies the practice of crediting closing stock to the trading account?

CA-CPT Question Paper December - 2013(Session 1) - Question 23

A LTD before commencing business, can it issue the shares at discount?

CA-CPT Question Paper December - 2013(Session 1) - Question 24

In Balance sheet ______ is not shown

CA-CPT Question Paper December - 2013(Session 1) - Question 25

Provision for depreciation A/c is created bydebiting to

CA-CPT Question Paper December - 2013(Session 1) - Question 26

Amount spent to increasing the earning capacity is a ______ expenditure

CA-CPT Question Paper December - 2013(Session 1) - Question 27

Which of the following is true?

CA-CPT Question Paper December - 2013(Session 1) - Question 28

Change in the capital A/c of proprietor may occur due to ______

CA-CPT Question Paper December - 2013(Session 1) - Question 29

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

CA-CPT Question Paper December - 2013(Session 1) - Question 30

Which of the following is not correct for debentures Issue?

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