1. We have cpt past exam question paper for you in the form of quiz which you can take online for free.
2. Quiz are based out of Past Years CPT Exam Papers from Nov2006 Till last exam
3. Quiz are arranged basis Chapters & Units provided in CPT Study Module provided by CA Institute.
4. All questions are of MCQ fromat.
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6. You can review the wrong attempt, which are highlighted separately
7. Solve and check your score

1. Cpt exam is an 200 marks MCQ format test. Questions have following marks distribution : Accountancy (60 marks);Law(40 marks); Maths(25 marks), Statistics (25 marks);Micro economics (25 marks), Macro economics (25 marks). Negative marking 0.25 marks every one wrong question.

## CPT Exam Marks distribution Quantitative Aptitude

### What MCQ Test

Many have argued that MCQ format has made  CPT very easy to clear, it's an easy way to enter CA Course however the final pass percentage still remains low at 4%. While this is true about CA course , however MCQ by itself doesn't make essay exam. MCQ test are good for testing higher-order learning. Close matching options can be tricky and students with utmost concept clarity will get it right. However such question are in small percentage, below are few examples :

Examples of 10 CPT past exam questions from accounts which can be considered relatively tougher

#1 The W.D.V of an asset after three years of depreciation on the reducing balance method @ 10% p.a. is Rs.36,450. What was its original value?

a)₹ 40,000
b)₹ 50,000
c)₹ 45,000
d)₹ 70,250

#2 Provision for depreciation A/c is created by debiting to

a) Machinery A/c
b) Profit & Loss A/c
c) Profit & Loss Appropriation A/c
d) None of these

#3  If the rate of depreciation is same then the amount of depreciation under Straight Line Method vis-a-vis Written Down Value Method will be:

a)Equal in all years
b)Equal in first year but higher in subsequent years.
c)Equal in the first year but lower in subsequent years.
d)Lower in the first year but equal in subsequent years.

#4 A new machine was purchased in Delhi and brought to Jaipur factory site for installation. The machine was damaged during transit and repair expenses were incurred amounting to Rs.20,000. Such repair will be treated as :

(a) Capital expenditure
(b) Revenue expenses
(c) Deferred revenue expenditure
(d) Reserves

#5 A cheque for Rs.500 received from Yuvraj & Co. was dishonoured and debited to Discount Account. Due to rectification of this error, net profit will :

(a) Decrease by Rs.1,000
(b) Increase by Rs.500
(c) Increase by Rs.1,000
(d) No change

#6 Ram earned a profit of Rs.1,40,000 for the year 2008-09. But at the time of, audit, the auditor found that Ram purchased a scooter on 1.4.08 for Rs.20,000 and charged it as revenue expenses. The auditor advised him to rectify the error now and to charge depreciation @ 15% on scooter. The correct profit after rectification will be:

(a) ₹ 1,57,000
(b) ₹ 1,60,000
(c) ₹ 1,40,000
(d) ₹ 1,17,000

#7 A trial balance will not balance if

(a) A correct entry is posted twice
(b) Rs.5,000 received from Harish is posted in the credit side of Hari
(c) Sales on credit basis is credited to sales account and debited in cash account.
(d) Goods of Rs.2,500 returned to Ram is added into the purchases

#8 A new machine was purchased for 1,00,000 but the amount was wrongly posted to Furniture account as 10,000 and cash received from debtors 11,200 was omitted to be posted to ledger. The difference in Trial balance due to such error will be:

(a) 90,000
(b) 78,800
(c) 1,01,200
(d) 1,11,200

# 9 Goods worth 750 were purchased from S & Co. but while posting wrong debit was given to R & Co. The total of credit side of the trial balance was 43,750. Assuming that this is the only error, the total of the debit side of the trial balance was

(a) 43,750
(b) 44,500
(c) 43,000
(d) 45,250

#10 Proprietor used the rented building both for business purpose and as well for personal purpose equally.

The rent actually paid during the year for the building was ₹ 1,32,000 debited to Rent expenses in the books of the business. One month rent is still outstanding. Liability of the business for outstanding rent is:

(a) ₹ 11,000
(b) ₹ 12,000
(c) ₹ 5,500
(d) ₹ 6,000

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