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Re: ICAI CA CPT Model Papers
As you are looking for ICAI CA CPT Model Papers to do preparation of this exam so I am providing same here : 1. RPC Ltd. follows the written down value method of depreciating machinery year after year by applying the principle of (a) Comparability. (b) Convenience. (c) Consistency. (d) All of the above. 2. A change in accounting policy is justified (a) To comply with accounting standards (b) To ensure more appropriate presentation of the financial statement of the enterprise. (c) To comply with the law. (d) All of the above. 3. Purchases book records: (a) All cash purchases (b) All credit purchases of goods & assets (c) All Credit purchases of goods in trade only. (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 ICAI CA CPT Model Papers |
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