CA Students

Cost Accounting Standards

2011-04-06T23:13:00.001-07:00

Cost Accounting Standards
CAS No	Title	Objective	Useful for
CAS1(Final)	Classification of Cost	For preparation of Cost Statements	Assessment of excise duty and other taxes, anti-dumping measures, transfer pricing etc.
CAS2(Final)	Capacity Determination	For determination of capacity	Proper allocation, apportionment and absorption of cost.
CAS3(Final)	Overheads	For Collection, Allocation, Apportionment and Absorption of overheads	Determining Cost of products, services or activities
Revised CAS3(Exposure Draft)	Overheads	To bring uniformity and consistency in the principles and methods of determining the Overheads with reasonable accuracy.	Determining the Overheads with reasonable accuracy.
CAS4(Final)	Cost of Production for Captive Consumption	To determine the assessable value of excisable goods used for captive consumption.	Determining Cost of products, services or activities
CAS5(Final)	Average (equalized) Cost of Transportation	To determine averaged/equalized transportation cost	Calculating the amount of deduction from assessable value of excisable goods, freight subsidy, Insurance claim valuation, etc
CAS6(Final)	Material Cost	To bring uniformity and consistency in the principles and methods of determining the material cost with reasonable accuracy in an economically feasible manner.	Applicable to all cost statements which require measurement, assignment, classification and presentation of material costs. To be followed in all cost statements requiring assurance including attestation.
CAS7(Final)	Employee Cost	To bring uniformity and consistency in the principles and methods of determining the Employee cost with reasonable accuracy.	Applicable to cost statements which require classification, measurement, assignment, presentation and disclosure of Employee cost including those requiring attestation
CAS8(Final)	Cost of Utilities	To bring uniformity and consistency in the principles and methods of determining the Cost of Utilities with reasonable accuracy.	Applicable to cost statements which require classification, measurement, assignment, presentation and disclosure of Cost of Utilities including those requiring attestation
CAS9(Final)	Packing Material Cost	To bring uniformity and consistency in the principles and methods of determining the Packing Material Cost with reasonable accuracy.	Applicable to cost statements which require classification, measurement, assignment, presentation and disclosure of Packing Material Cost including those requiring attestation
CAS10(Final)	Direct Expenses	To bring uniformity and consistency in the principles and methods of determining the Direct Expenses with reasonable accuracy.	Applicable to cost statements which require classification, measurement, assignment, presentation and disclosure of Direct Expenses including those requiring attestation
CAS11 (Final)	Administrative Overheads	To bring uniformity and consistency in the principles and methods of determining the Administrative Overheads with reasonable accuracy.	Applicable to cost statements which require classification, measurement, assignment, presentation and disclosure of Administrative Overheads including those requiring attestation
CAS12 (Final)	Repairs And Maintenance Cost	To bring uniformity and consistency in the principles and methods of determining the Repairs and Maintenance Cost with reasonable accuracy.	Applicable to cost statements which require classification, measurement, assignment, presentation and disclosure of Repairs and Maintenance Cost including those requiring attestation
CAS13 (Final)	Cost of Service Cost Centre	To bring uniformity and consistency in the principles and methods of determining the Cost of Service Cost Centre with reasonable accuracy.	Applicable to the preparation and presentation of cost statements, which require classification, measurement and assignment of Cost of Service Cost Centre, including those requiring attestation

Source: http://www.icwai.org/icwai/members-resources.asp?type=CAS

CA PCC Auditing November 2010 Exam Solved Question Paper

2010-11-21T13:46:00.000-08:00

CA PCC Auditing November 2010 Exam Solved Question Paper – Download
Source : jainclassesonline.com

Procedure for Submitting Online Exam form for ICWA CAT : ICWAI NEWS

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Obtain Demand Draft in favour of ‘ICWAI A/C CAT’ payable at New Delhi for Rs. 730 (without late fee)/ Rs. 830 (with late fee of Rs. 100) as the case may be.
Keep the latest Passport size Photo of the candidate.
Enter the enrollment no. of the candidate in such a way that it contains 4 digit e.g. If the candidate enrollment no. is CATNR/122 enter CATNR/0122 and if the enrollment no. is CATSR/125 enter CATNR/0125 and if the enrollment no. is CATWR/126 enter CATWR/0126 and if the enrollment no. is CATER/127 enter CATER/0127.
Enter the relevant level for which you want to appear.
Fill all the columns in the application as per the instructions given therein.
Fill the payment details and click on Add button before clicking on submit button.
After filling all the information click submit button. and wait for the screen with Control No and link for printing the filled application form.
Take a print out of the filled Application form and fill the payment details, affix passport size photo and sign on the declaration.
Indiacte the Registration No./ and Control No. on the back side of the DD.
Send the printed filled form with the enclosures like Demand Draft and photo to ‘The Institute of Cost and Works Accountantas of India, ICWAI Bhawan, CAT Directorate, 4th Floor, 3 Institutional Area, Lodhi Road, New Delhi-110003’.

Click here to submit ICWA CAT December 2010 Exam Form Online .

CA PCC Costing and FM November 2010 Exam Solved Paper

2010-11-21T13:35:00.001-08:00

CA PCC Costing and FM November 2010 Exam Solved Paper- Download
Source : Jainclassesonline.com

CA- CPT DECEMBER 2010 Exam Date,ExamFee and Time Table : ICAI NEWS

2010-11-21T13:32:00.000-08:00

CPT EXAM SESSIONS
Common Proficiency Test ( Paper- Pencil Mode) will be held on Sunday, 19th December
First Session
(i.e. Morning Session)
10.30 AM to 12.30 PM (IST)
Section – A Fundamentals of Accounting
Section – B Mercantile Laws
Second Session
(i.e. Afternoon Session)
2.00 PM to 4.00 PM (IST)
Section – C General Economics
Section – D Quantitative Aptitude
Exam Fee :
Exam fee for those who write in exam centres of India will need to pay RS 600/- (Rs.500/- towards examination fee and Rs. 100/- towards cost of application form and Information brochure) .
Exam fee for those who write in Abu Dhabi , Dubai, Doha and Bahrain centres will be US $160 ( US $ 150 towards examination fee and US $ 10 towards cost of application form and information brochure) or its equivalent Indian currency.
The fee for the candidates opting for Kathmandu centre are required to remit INR.950/-( INR 850/- towards examination fee and INR 100/- towards the cost of application form.
Exam forms will be available from October 6^th,2010.
Last date to submit exam forms 27^th October 2010
For Online Submission :
Alternatively the candidate may fill up the examination application form online at http://icaiexam.icai.org from 6th October ,2010 ( 10:00 hrs) to 27th October ,2010 ( 17:30hrs) and remit the fee online by using credit card, either VISA or Master Card.
Eligible candidates to write December 19,2010 CPT Exam are those who are registered for CA CPT on or Before October 1,2010.

For Details : Check Here

A closer look at the CPT

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Test Eligibility

You should have passed or appeared for the Class12 Examination.
You should have registered for the CPT Course at least 2 months prior to the first day of the month in which the CPT is scheduled to be held.

Areas Tested
The CPT will test you in 4 areas, namely, Fundamentals of Accounting, Mercantile Law, General Economics, and Quantitative Aptitude. The subjects are at the foundation level.

Test Format
The test involves 2 sessions of 2 hours each, and each session contains 2 papers of 100 marks each.
Session 1 (2 Sections. 2 hours. 100 marks)
Section A: Fundamentals of Accounting (60 marks) Section B: Mercantile Law (40 marks)
Session 2 ((2 Sections. 2 hours.100 marks)
Section C: General Economics (50 marks) Section D: Quantitative Aptitude (50 marks)

Test Passing Score
A student would have to secure 50% marks, i.e., a total of 100 marks to pass the CPT.

Test Marks
Every correct answer would be awarded 1 mark and 0.25 marks would be deducted for every incorrect answer.

Test Months
The test is conducted twice a year, in the months of June and December.

Test Results
Results are usually announced within a month of the test.

Test Syllabus (abridged)

Fundamentals of Accounting
Accounting Concepts, Principles and Conventions
Accounting Process - Journal Entries, Ledgers, Trail Balance
Subsidiary Books - Cash Book and Other Books
Bank Reconciliation Statement
Capital and Revenue Expenditures and Receipts
Contingent Assets and Contingent Liabilities
Trail Balance, Errors and Their Rectification
Valuation of Inventory
Depreciations, Reserves and Provisions
Final Accounts of Non-manufacturing Entities
Final Accounts of Manufacturing Entities
Accounting for Consignments
Accounting for Joint Venture
Accounting For Bills of Exchange and Promissory Notes
Accounting for Sale of Goods on Approval/Sale/Return Basis
Accounting For Partnership Firms - Admission/Death/Retirement of a Partner
Accounting For Share Capital and Issue of Shares
Redemption of Preference Shares
Issue of Debentures

General Economics
Introduction to Microeconomics
Law of Demand and Supply
Theory of Consumer Behaviour
Theory of Production and Theory of Cost
Perfect Competition
Imperfect Competition
Nature of Indian Economy
Economic Reforms in India
National Income in India
Tax Structure
Budget and Fiscal Deficit in India, Balance of Payments, External Debt
Money and Banking

Mercantile Law
Nature of Contracts
Essential Elements of a Valid Contract
Performance of Contract
Breach of Contract & Contingent and Quasi-Contracts
Formation of the Contract of Sale
Conditions & Warranties
Transfer of Ownership & Delivery of Goods
Unpaid Seller
General Nature of Partnership, Relation of Partners
Registration and Dissolution of a Firm

Mathematics & Statistics
Ratio and Proportion, Indices and Logarithms
Equations
Inequalities
Simple and Compound Interest, including Annuity
Basic Concepts of Permutations and Combinations
Sequences and Series - Arithmetic and Geometric Progression
Sets, Functions and Relations
Limits and Continuity
Basic Concepts of Differential and Integral Calculus
Statistical Description of Data
Measures of Central Tendency and Dispersion
Correlation and Regression
Probability and Expected Value by Mathematical Expectation
Theoretical Distribution
Sampling Theory
Index Numbers

The Road to becoming a CA

2009-01-03T09:35:00.001-08:00

Step 1: The Common Proficiency Test (CPT)
The first checkpoint on the road to becoming a CA is the CPT. This test is an aptitude checker designed along the lines of tests deployed by engineering, medical and other professional institutes. The Institute of Chartered Accountants of India (ICAI) introduced this test to identify students with an aptitude for Chartered Accountancy. This will eliminate the decades-old incidence of students re-appearing for exams and will improve the passing percentage. After passing the Class 10 Examination, students can register with the ICAI for the CPT Course. Once registered, and after appearing for or passing the Class 12 Examination, students can take the CPT.

Step 2: The Professional Competence Examination (PCE)
The next checkpoint is the PCE. The student is eligible to get to this level after passing the CPT as well as the Class 12 Examination. The student would have to achieve the following in order to be eligible to take the PCE:

A 15-month apprenticeship as an Articled Assistant or an Audit Assistant, or partly as an Articled Assistant and partly as an Audit Assistant
100 hours of IT training on completion of 3 months of Articled Training

Step 3: Final CA Examination
The last stretch on the road to a qualification in Chartered Accountancy is the Final Examination. After clearing the PCE, the student must:

Register for the Final Course with the Board of Studies.
Undergo the General Management and Communication Skills (GMCS) Training Course while studying for the Final Course.
Complete 3 ½ years of Articled Training.
Appear for the Final Examination on completion of Training.
Enroll for Membership in the ICAI after, passing the Final Examination.

The Road to becoming a CA**

The Future Scope for Chartered Accountancy

2009-01-03T09:34:00.001-08:00

The Future Scope for Chartered Accountancy

Owing to recent economic reforms in the country, companies in the financial services sector are turning prominent employers of newly-qualified CAs. The demand is especially high in the banking and insurance sectors.
With global financial practices getting increasingly complex, CAs with expertise in financial administration, capital markets, and international financial regulations will have major career opportunities coming their way, especially in Wealth Management and Investment Banking.
CAs with high-level strategic thinking and management skills could stream into Strategic Management and rise to the top echelons of an organization.

Current Pay-packages for CAs*

Packages offered on Campus:
Year 2006: Highest salary offered to a CA rank-holder: Rs. 15 Lakhs per annum
Year 2007: Highest salary offered to a CA rank-holder: Rs. 27 Lakhs per annum
* Information collected from various sources

The Role of a Chartered Accountant (CA)

2009-01-03T09:33:00.000-08:00

The Role of a Chartered Accountant (CA)
The following is a broad overview of the functions carried out by a CA:

Ensuring statutory compliance related to taxes and financial accounts of the company
Compiling and maintaining cost information, installing cost control mechanisms, and performing cost audits
Integrating tax planning into the long-term strategic plan and setting benchmarks for judging success
Advising high-net worth individuals, families and trusts on how to manage their income tax, inheritance tax, and capital gains tax exposures

Why is Chartered Accountancy a lucrative career?

2009-01-03T09:31:00.000-08:00

CA-CPT: Common Proficiency Test (CPT) is an objective-type, entry level test to the Chartered Accountancy (CA) course in India.

Why is Chartered Accountancy a lucrative career?

The field of Chartered Accountancy has evolved from being limited to core financial functions like auditing, Accounts, taxation, etc. Today, the field of Chartered Accountancy has witnessed a huge broadening in terms of domain specialization, work challenge, career development and industry demand – CAs wanted everywhere, across national and global organizations. This broadening of career prospects makes Chartered Accountancy a leading career choice amongst students amongst other career choices.

E - filing at a Glance

2008-12-21T08:09:00.000-08:00

Presentation on eFiling
Presentation on eFiling

Presentation on eFiling

Becoming a Cost Accountant :: Course Structure + Compulsory Practical Training

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There are two levels at which a student can start pursuing this course.

After 10 + 2/Senior Secondary/intermediate or
After Graduation (10 + 2 + 3).

A student pursuing the course after 10 + 2 has to get through three academic levels to complete the course while a student starting the pursuit after graduation has to get through only 2 academic levels skipping the first level.

Note:

There is no minimum % marks specified for entry to Intermediate

Start here after Inter/(10 + 2)

Foundation
[6 subjects arranged into 4 papers of 100 marks each.]

↓

Start here after Graduation/(10 + 2 + 3)

Intermediate

Academic
[12 subjects arranged into two
stages of 4 papers of 100 marks each.]

Practical Training
1) Computer Course
2) Group Discussion
3) Business Communication Seminar

↓
Final

Academic
[8 subjects arranged into two
stages of 4 papers of 100 marks each.]

Practical Training
1) Computer Course
2) Dissertation
3) Modular Training
4) Audit/Industrial Training

↓
Grad. ICWAI
Temporary Status till membership is acquired.
(This is not a kind of membership)

↓
Practical Experience/Training [3 Years]
Can be acquired either before or after or during the course period.

↓
Associate Membership

Becoming a Company Secretary :: Course Structure + Compulsory Practical Training

2008-12-21T07:10:00.000-08:00

There are two levels at which a student can start pursuing this course.

After 10 + 2/Senior Secondary/intermediate or
After Graduation (10 + 2 + 3).

Note:

There is no minimum % marks specified for entry to Intermediate.

Start here after Inter/(10 + 2) Foundation
[8 subjects arranged into 5 papers of 100 marks each.]

↓

Start here after Graduation/(10 + 2 + 3)

Intermediate
[8 subjects arranged into two groups of 4 papers of 100 marks each.]

↓
Final
[9 subjects arranged into three groups of 3 papers of 100 marks each.]

↓
Licenciate ICSI
Temporary Status till membership is acquired.
(This is not a kind of membership)

↓
Practical Experience/Training [3 Years]
Can be acquired either before or after or during the course period.

↓
Associate Membership

CPT Exam tips...

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1) IF ur not from Maths background, then plz keep it in ur mind that u have to get passing marks out of 150.
2) Before Starting revision any chapter of accounts, first study whole theory of that chapter and then only solve 1 or two questions from examples. But solve Maximum questions from EXERCISE.
3) Prepare Mercantile Law Very well, because it was the only scoring subject after accounts. Contract Act is important one.
4)In economics 1st complete Macro economics then go for micro economics. Macro Economics aslo very scoring.
5) IN Quantitative Aptitude, Differentiation and integration, Correlation and regression and theoritical distribution is important one.
6) And make the Strategy to solve M. LAW paper 1st in examination, because u will get more time to solve accounts.
7) PLZ WORK hard in studies, because there is no Short cuts for Success. But u can do ur work Systematically, Which will help u 2 go to the path of Success.

CA CPT Mercantile Law Model questions

2008-12-21T07:07:00.000-08:00

21. Which of the following is an exception to the rule that “an agreement in restraint of trade is
void”?
a] Agreement in restraint of marriage
b] Agreement in restraint of carrying of trade after sale of goodwill
c] Agreement in restraint of legal proceedings
d] Agreements of trading with enemy

22. Remission is the acceptance of:
a] a lesser sum than what was contracted for
b] a lesser fulfillment of the promise made.
c] Either [a] or [b]
d] Neither [a] nor [b]

23. Henry entered into a hire purchase agreement with Sam in relation to a television for Rs.20,000/
- on condition that on paying 12 installments of Rs.2,000/- each the TV would be the property
of Henry. After paying 6 installments Henry pledged the television with Richard, who took
it in good faith. Sam wants to recover the television from Richard. Which of the following
statement(s) is/are correct?
a] Sam can recover the television from Richard.
b] Sam cannot recover the television from Richard.
c] Sam can only recover the price of the television from Henry.
d] Henry can validly transfer the title of the television to Richard.

24. Cundy V. Lindsay case deals with:
a] Coercion
b] Undue Influence.
c] Mistake as to the nature of transaction.
d] Mistake as regards identity.

25. When the performance of a contract becomes impossible, the purpose which the parties had
in mind is frustrated. If the purpose becomes impossible because of supervening event, the promisor
is excused from the performance of the contract. This is known as _______.
a] Doctrine of frustration. b] Initial impossibility.
c] Lapse of time. d] Operation of law.

26. Which of the following is NOT considered as an exception to the doctrine of caveat emptor?
a] where the seller knowingly conceals the defect which could be discovered on a reasonable
examination.
b] where sale is by description and sample
c] where buyer has disclosed the purpose
d] where goods are bought by description from a seller dealing in goods of that description.

27. Which is not correct?
a] unless otherwise agreed, each of joint promisors may compel every other joint promisor
to contribute equally with himself to the performance of the promise.
b] If anyone of the joint promisors makes default in making contribution, the remaining joint
promisors must bear the loss arising from such default equally.
c] A release of one of the joint promisors by the promisee does not discharge the other joint
promisor.
d] A release of one of the joint promisors by the promisee frees joint promisor so released
from responsibility to the other joint promisor (s).

28. X, Y and Z are partners in a software business. They jointly promise to pay Rs.30,000 to A.
Over a period of time Y became insolvent, but his assets are sufficient to pay ¼’ of his debts.
Z is compelled to pay the whole.
a] Z has to bear the entire amount of liability
b] X has to bear the entire loss arising out of Y’s insolvency
c] X and Z have to bear equally, the loss arising out of Y’s insolvency
d] Z can recover back the entire amount from A.

29. Mr.X purchased a used computer from Mr. Y thinking it as a computer imported from England, Mr. Y failed to disclose the fact to Mr. X. On knowing the fact Mr. X wants to repudiate
the contract. Which of the following statement is correct?
a] Mr. X can repudiate the contract on the ground of fraud.
b] Mr. X can repudiate the contract on the ground of misrepresentation.
c] Mr. X cannot repudiate the contract.
d] Mr. X can repudiate the contract on the ground of mistake.

30. The foundation of modern law of damages was laid down in:
a] Tinn v. Hoffman. b] Taylor v. Caidwell.
c] Hadley v. Baxendale. d] Addis v. Gramophone Co.

CA CPT General Economics Model questions

2008-12-21T07:05:00.000-08:00

31. How do we define Gross National Product at Market Price?

a] It is the market value of final goods and services produced in the domestic territory of
a country by normal residents during an accounting year including net factor income from
abroad
b] It is defined as the market value of output of final goods and services produced by normal
residents of an economy in its domestic territory during an accounting year exclusive of
depreciation and inclusive of net factor income from abroad
c] It is defined as the market value of final goods and services produced in the domestic territory
for a country by its normal residents and non residents during an accounting year less of
depreciation.
d] None of these.

32. Arc elasticity of demand can be defined as follows:

a] Price elasticity at a single point on the demand curve
b] Price elasticity of demand between two points on the demand curve
c] Both [a] and [b]
d] None of these

34. Which principle of Financial Inclusion has been adopted in the 2008-09 Budget?

a] Commercial Banks to include at least 250 rural households
b] To include retired bank officials, ex-service men to act as Business Correspondents
c] Both [a] and [b]
d] None of these

35. An example of double counting in national income would be:

a] Wages of bus and train driver
b] Cotton output and cotton cloth output
c] Electricity output and solar output
d] Tax receipts and earning of Inland Revenue officials

36. TRIPs means:

a] Trade related intellectual properties
b] Trade related investment properties
c] Trade related Indian properties
d] Trade related international Payments

37. Which theory of Consumer Behavior explains the Giffen Paradox?

a] Marshall's Theory
b] Hick's Theory
c] Both [a] and [b]
d] None of these

38. ‘Market Period’ refers to:

a] The period in which the producers of a good cannot change the quantity produced in response to a change in price
b] The period in which the producers of a good can change the costs of the quantity produced in response to a change in price
c] The time it takes for the market to attain equilibrium
d] The time it takes for the consumers to respond to change in the price

39. What is the approximate length of the National Highways of India?

a] 66,590 km
b] 24,268 km
c] 42,344 km
d] 12,468 km

40. The LAC curve:

a] falls when the LMC curve falls
b] rises when the LMC curve rises
c] passes through the lowest point of the LMC curve
d] falls when LMC <> LAC

41. What is Phillips Curve?

a] A tradeoff between the rate of unemployment and the rate of inflation in an economy.
b] A tradeoff between the rate of money supply growth and GDP growth in an economy.
c] A tradeoff between the rate of unemployment and the rate of literacy in the economy.
d] A tradeoff between the rate of GDP growth and the rate of inflation in the economy.

42. M1 in the money stock refers to:

a] Post office saving deposits
b] Currency plus demand deposits plus other deposits with RBI
c] Time Deposits with Banks
d] National Savings certificates

43. Adam Smith's concept of invisible hand postulates the following:

a] Putting in place a system of government regulations and control is most conducive to promoting
the interests of the society
b] An individual pursuing his own self-interest tends to promote the good of his community as well.
c] Having a system of public enterprises side by side with private enterprises is most conducive
to promoting the interests of society
d] By perusing the interests of marginalized sections of the population it is possible to promote
the good of the society

44. Mahalanobis model stressed upon the establishment of:

a] Consumer goods industries b] Export oriented industries
c] Agro based industries d] Capital and basic goods industries

45. When is an allocation said to be Pareto Efficient?

a] There is no other allocation in which some other individual is better off and no individual
is worse off
b] The disadvantaged sections of the society are better off.
c] The administrative cost involved is minimum
d] The tax burden is equitable distributed.

CA CPT Accountancy Model questions - Page 5

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CA CPT Accountancy Sample questions

41. P,Q and R are partners in a firm sharing profits/losses in the ratio 3:2:1.
P retired. Goodwill of the firm was valued at Rs 18000, and goodwill account
was debited with Rs. 18000 accordingly. The new ratio between Q and R was
agreed as 2:1. The amounts to be credited to the capital accounts of Q and
respectively will be

(a) Rs. 6000 and Rs.3000
(b) Rs.9000 and Rs. 9000
(c) Rs. 4500 and Rs. 4500
(d) Rs. Nothing to be credited to their account

42. R Ltd acquired a lease for 4 years on 1st Jan ’07 at a cost of Rs. 100000.
Annuity method of depreciation is to be followed, charging interest at 5%
(Annuity of Re.1 over 4 years at 5% interest is 0.2820120 Annual depreciation
will be

(a) Rs. 28201
(b) Rs. 20000
(c) Rs. 25000
(d) None of the above

43. Shares issued to promoters in consideration of services rendered by them
in the formation of the company, crediting the share capital should be debited to

(a) Promoters account
(b) Services account
(c) Formation expenses account
(d) Goddwill account

44. Loan from Sakthi finance account at the end of the year showed a balance
of Rs. 12000. Six months earlier a sum of Rs. 2000 was repaid. The loan
carried interest at 10%. Interest due for the year is

(a) Rs. 1000
(b) Rs. 1200
(c) Rs. 1400
(d) None of the above

45. A vendor quoted Rs. 6000 for a second hand machinery. After negotiations
the vendor accepted Rs. 5000 from the buyer and delivered the machinery. The
buyer spent Rs. 500 on reconditioning the machine. The buyer should debit the
Machinery account with

(a) Rs. 6000 and Rs. 500
(b) Rs. 5000 and Rs. 500
(c) Rs. 6000 only
(d) Rs. 5000 only

46. If cost of goods sold is Rs. 10000, Sales is Rs. 12500 and stock is Rs. 2000.
Then gross profit will be

(a) Rs. 500
(b) Rs. 4500
(c) Rs. 2500
(d) None of the above

47. Proprietor used the rented building both for business purposes and as residence
equally. All the rent paid during the year Rs. 13200 stand 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) Rs. 1100
(b) Rs. 550
(c) Rs. 300
(d) Rs. 600

48. Credit side of the trial balance of Premchand & Brothers as on 31.3.07 was short
by Rs. 10000 and it was kept in Suspense account. Subsequently it was found that
the purchase returns journal on a particular date was cast short by Rs. 100. After
rectification of the error, balance in Suspense account will be

(a) Rs. 10000
(b) Rs. 9900
(c) Rs. 10100
(d) None of the above

49. V.V & Sons paid this year Rs. 1500 towards their dues Rs. 2000 which was
written off as bad in the previous year itself. Now

(a) V.V. & Sons account should be debited with Rs. 2000
(b) V.V. & Sons account should be Credited with Rs. 1500
(c)Bad debts account should be credited with Rs 1500
(d) Bad debts recovered account should be credited with Rs 1500

50. Profit sharing ratio of A,B and C is 3:2:1. D is admitted for a 1/6 th share and
they agreed that C’s share should remain the same. The new ratio of the
reconstituted firm will be

(a) 12:8:5:5
(b) 8:12:5:5

Home

CA CPT Accountancy Model questions - Page 4

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CA CPT Accountancy Sample questions

31. A wrong figure entered in the Sales journal will not affect the -------------------

(a) agreement of Trial balance
(b) Sales statement
(c) Customer account
(d)Trading account

32. Ram drew bill on Rahim for Rs. 50000 for 3 months. Proceeds are to be shared
equally. Ram got the bill discounted at 12% per annum. The share of the proceeds
Ram should remit Rahim is

(a) Rs. 25000
(b) Rs. 22000
(c) Rs. 24250
(d) Rs. 25750

33. A Cheque received from Mohan for Rs. 10000 was returned dishonoured and was
wrongly posted to the debit of Sales returns account. The rectification entry is

(a) Sales returns account Dr 10000
To Bank 10000
(b) Ramesh account Dr 10000
To Sales returns 10000
(c) Bank account Dr 10000
To Sales returns 10000
(d) None of the above

34. P to whom 100 shares of Rs. 10 each were allotted at par paid the application
money of Rs. 2 and allotment money of Rs. 4 per share. He did not pay the call
money of Rs. 4 per share. His shares were forfeited. The amount to be credited to
Share forfeiture account is

(a) Rs. 400
(b) Rs. 1000
(c) Rs. 600
(d) None of the above

35. A and B enter in to a Joint venture to share profits and losses in the ratio 2:1.
A supplied 100 DVD players costing Rs. 100000 to B incurring freight charges
Rs. 5000. B sold 95 DVD players for Rs. 120000. He took over 5 DVD players
for himself. The profit/Loss on Joint venture will be

(a) Loss Rs. 20000
(b) Profit Rs. 15000
(c) Profit Rs. 20000
(d) Profit Rs. 20250

36. A bill of exchange drawn on C for Rs. 5000 was renewed for a further period of
3 months after receiving cash payment Rs. 1000. C agreed to bear interest at
18% p.a. Amount of the renewed bill of exchange will be

(a) Rs. 4180
(b) Rs. 4225
(c) Rs. 5225
(d) None of the above

37. Expenses incurred to retain the right of enjoyment of a building is a

(a) Revenue expenditure
(b) Capital expenditure
(c) Deferred revenue expenditure
(d) None of the above

38. A minimum quantity of stock always held as a precaution against out of stock
situation is called

(a) Zero stock
(b) Essential stock
(c) Risk stock
(d) Base stock

39. Memorandum joint venture account is prepared

(a) When separate set of books are maintained for joint venture
(b) When each co-venturer maintains records for all the joint venture transactions
(c) When each co-venturer maintains records for his own transaction relating to the
joint venture
(d) None of the above

Next Page 5 --->

CA CPT Accountancy Model questions - Page 3

2008-12-21T06:59:00.001-08:00

CA CPT Accountancy Sample questions

21. To account for rent payable ---------------- account should be debited.

(a) Outstanding rent
(b) Outstanding expenses
(c) Rent expenses
(d) Rent payable

22. Remuneration paid to a partner should be debited to ----------------

(a) Partner’s capital account
(b) Partner’s current account
(c) Partner’s drawings account
(d) Partner’s remuneration account.

23. Bank balance as per cash book Rs. 3750. Reconciliation Statement shows
only difference Rs. 160 being bank charges debited by bank as not accounted.
Correct Bank balance is

(a) Rs. 3910
(b) Rs. 3590
(c) Rs. 3750
(d) None of the above

24. For commission due from consignor, consignee in his books will credit

(a) Consignor account
(b) Consignment account
(c) Commission account
(d) None of the above

25. Which of the following is true

(a) (Opening stock + purchases) – Sales = closing stock
(b) (Closing stock + Cost of goods Sold) – Purchases = Opening stock
(c) (Purchases – sales) + Closing stock = Opening stock
(d) (Sales – Cost of purchases) + Opening stock = Closing stock

26. Outstanding salary expense for March Rs. 62000 was not provided for in the accounts for the year ended 31st March XX. This will affect the

(a) agreement of Trial balance
(b) capital account
(c) Gross profit
(d) Net profit

27. If the maturity date of a sight bill after allowing for the grace days falls on a known public holiday. The bill is due for payment on the ---------------

(a) same day
(b) Next day
(c) Previous day
(d) Third day

28. The proceeds of a joint life policy on the death of a partner is payable to

(a) deceased partner’s son
(b) deceased partner’s wife
(c) deceased partner’s nominee
(d) partnership firm

29. If an item of credit purchase is wrongly entered in sales journal r rectification entry is to be passed in

(a) General journal
(b) cash book
(c) Purchase journal
(d) Sales journal

30. A and B are partners sharing profits in the ratio 1:2. C is admitted and the new profit sharing ratio is 1:2:3. Sacrificing ratio is

(a) 1:3
(b) 2:1
(c) 3:1
(d) 1:2

Next Page 4 --->

CA CPT Accountancy Model questions - Page 2

2008-12-21T06:58:00.001-08:00

CA CPT Accountancy Sample questions

11. Profit on revaluation of assets is shared among the partners in _______ ratio.

(a) Equal
(b) New Profit Sharing.
(c) Capital.
(d) Old profit sharing

12. A and B enter into a joint venture for purchase and sale of Type-writer. A
purchased machinery costing Rs 100000. He also incurred repairing expenses
Rs 20000. B sold it at 20% margin on selling price. The sales value will be:

(a) Rs. 125000
(b) Rs. 150000
(c) Rs. 100000
(d) Rs. 140000

13. A second hand car is purchased for Rs. 20,000, the amount of Rs. 1,000 is spent
on its repairs, Rs. 500 is incurred to get the car registered in owner’s name and
Rs. 1,200 is paid as dealer’s commission. The amount debited to car account will be

(a) Rs. 22,700.
(b) Rs. 20,500.
(c) Rs. 21,500.
(d) Rs. 20,000

14. Which of the following errors will be revealed by the Trial Balance:

(a) Compensating errors;
(b)Wrong balancing in an account;
(c)Error of complete omission
(d)None of the above

15. Net profit before commission has been Rs. 1,00,000. Manager’s commission is
25% of net profit before charging such commission. The amount of manager’s
commission is

(a) Rs.20,000.
(b) Rs.25,000.
(c) Rs.24,000.
(d) Rs.22,000

16. A Sight Bill drawn on a customer requires

(a) Noting
(b) Acceptance
(c) Registration
(d) None of the above

17. While finalizing the current year’s profit ,it was noticed that the closing stock
of the previous year was over valued by Rs.20000 because of casting mistakes
in the stock sheets. 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

18. Unless given otherwise, the ratio of sacrifice is the same as________

(a) New profit sharing ratio.
(b) Old profit sharing ratio
(c) Equal ratio
(d) None of the above.

19. Personal Income tax paid for the proprietor should be --------------

(a)Credited to capital account
(b) Credited to current account
(c) Debited to Profit & Loss account
(d) None of the above

20. Goods destroyed by fire during the year Rs. 6200 not recorded in books. As result

(a) Net profit will decrease by Rs. 6200
(b) Closing stock will increase by Rs. 6200
(c) Net profit will increase by Rs. 6200
(d) None of the above

* Answers are available at the end.

Next Page 3 --->

CA CPT Accountancy Model questions - Page 1

2008-12-21T06:56:00.000-08:00

CA CPT Accountancy Sample questions
Total No. of Questions = 50
(Presented in Page1 continues with page 2, 3, 4, 5)

1. Purchases Journal will contain

(a) All cash purchases.
(b) All credit purchases.
(c) Credit purchases of trading goods
(d) None of the above.

2. In the absence of any provision in the partnership agreement, profits and
losses are shared

(a) In the ratio of capitals contributed.
(b) In accordance with Partnership Act
(c) In the ratio of loans given by them to the firm.
(d) None of the above.

3. Which financial statement represents the accounting equation,
assets = Liabilities + Owner’s equity:

(a) Income Statement
(b) Statement of Cash flows
(c) Balance Sheet
(d) None of the above

4. Revenue from sale of products, is generally, recognized in the period in which

(a)Sale is made.
(b)Cash is collected
(c) Products are manufactured.
(d) None of the above.

5. Fundamental accounting assumptions are

(a) Materiality
(b) Business entity.
(c) Going concern.
(d) Dual aspect

6. The amount due to the retiring partner on account of goodwill is debited to the
Continuing partners in their __________.

(a) Profit sharing ratio.
(b) Sacrificing ratio.
(c) Capital ratio.
(d) Gaining ratio.

7. Goods costing Rs.1,00,000 were sent on consignment basis. These goods are
Invoiced to give a gross margin of 20% on invoice price. The amount of loading is:

(a) Rs.20,000.
(b) Rs.25,000.
(c) Rs.30,000.
(d) None of the above.

8. PQ Ltd. follows the written down value method of depreciating their Buildings
year after year due to

(a) Convenience.
(b) Comparability
(c) Consistency.
(d) All of the above

9. The owner of the consignment stock is________

(a) Consignor
(b) Consignee
(c) Debtors
(d) None

10. Which of the following expenses are of capital nature?

(a) Repair expenses
(b) cash purchase of trading goods.
(c) Wages paid for installation of machinery
(d) Rent paid for factory building

Click here for Next Page2 --->

CA CPT Model question bank issued by ICAI

2008-12-21T06:52:00.000-08:00

Click on the following for the direct link to www.icai.org

Book 1
Book 2

All the Best!

Transition Scheme for Professional Education (Course – I) Students

2008-12-21T06:39:00.000-08:00

In case a student of Professional Education (Course-I) has not exhausted 5 consecutive attempts he can switch over to Common Proficiency Test (CPT) by making a payment of Rs.100. Study material will be supplied free of cost to such a student.

However, in case such a student has exhausted all the available attempts he/she will be required to be registered afresh by making a payment of Rs.3,500.

Common Proficiency Test - Eligibility

2008-12-21T06:32:00.000-08:00

Eligibility

A student who has passed the Class 10 examination conducted by an examining body constituted by law in India or (an examination recognized by the Central Government as equivalent thereto ) may register for Common Proficiency Test.

A registered student may appear in Common Proficiency Test after he has appeared in the Senior Secondary Examination (10+2 examination) conducted by an examining body constituted by law in India or an examination recognised by the Central Government as equivalent thereto and has complied with such requirements as may be specified by the Council from time to time.

A student who has got himself registered for Common Proficiency Test 60 days prior to the first day of the month in which CPT examination is to be held can appear in the examination i.e. on or before 1^st April and 1^st October for appearing in CPT examination to be held in June and December respectively. Common Proficiency Test examinations are held in June & December every year.

About the Course - CPT

2008-12-21T06:17:00.000-08:00

Common Proficiency Test is an entry level test for Chartered Accountancy Course. It is a test of four subjects i.e., Accounting, Mercantile Laws, General Economics and Quantitative Aptitude. This test is of 200 marks. This test is divided into two sessions of two hours each with a break in between. CPT is an objective type test with negative marking. Subjects to be studied

SESSION – I (Two Sections– Two hours – 100 Marks)

Section A: Fundamentals of Accounting ( 60 Marks )
Section B: Mercantile Laws ( 40 Marks )

SESSION – II (Two Sections– Two hours – 100 Marks)

Section C: General Economics ( 50 Marks )
Section D: Quantitative Aptitude ( 50 Marks )

The Board of Studies has prepared comprehensive study materials covering all four subjects.

The two largest Chartered Accountancy bodies join hands in recognition arrangements for their members

2008-12-19T18:58:00.000-08:00

The Institute of Chartered Accountants of India (ICAI) today signed a
Memorandum of Understanding (MoU) with The Institute of Chartered
Accountants in England & Wales (ICAEW), which will foster working relations
between the two bodies. The MoU was signed by Mr. Martin Hagen, Deputy
President, ICAEW and CA. Ved Jain, President, ICAI in the presence of Union
Minister of Corporate Affairs, Hon'ble Shri Prem Chand Gupta. The MoU will
provide for mutual Recognition and Examination arrangements for the members
of the two largest Institutes of the world. The two largest Chartered Accountancy
bodies joined hands in recognition arrangements for their members.

The Hon’ble Minister remarked, “A historic MoU was signed today which would
recognize the membership of the other Institute. It is an excellent bilateral
cooperation and I am very glad that the two largest Accounting bodies have
initiated this exercise and concluded it.”

CA. Ved Jain, President ICAI in his address remarked “This is a historic and a
momentous occasion for the members of the ICAI and ICAEW. These are two
largest accounting bodies with membership of over 1, 50,000 & 1, 30,000
respectively. The two Institutes have been following highest standards of
professional education, training, technical & ethical standards. At this point of
time, seeing the need of the hour, we have to make our profession recognized
globally. The MoU entails coming together of two largest Accounting bodies
working in tandem with each other to provide a synergy. This agreement would
facilitate mobility of members across the borders and further strengthen the ties
between India and United Kingdom (U.K.). Our mission is to make the next
decade for accounting professionals. We look forward to working closely with
each other and to collaborate further in the field of research & accounting.”
CA. Vijay Garg, Central Council Member and Conference director emphasized the
importance of this occasion in the present global scenario where world
economies are transitioning through a trying phase. Considering the emerging
scenario, the two Institutes have decided to come together to provide a wider
arena to their members.

Martin Hagen Deputy President, ICAEW commented that both India and UK have
a strong trade interest. This MoU will establish closer working linkages as well as
provide recognition for members of the two bodies in the respective countries.
With this arrangement, the two nations would be playing leadership role in their
respective region.
Delivering the vote of thanks, CA. Uttam Prakash Agarwal, Vice – President,
ICAI, reiterated, “ The Chartered Accountancy profession has carried out a realty
check and it understands that it has to compete with global professionals. I have
full conviction that this profession will find the path to professional achievements
in the outside world.”

The signing of MoU heralds a phase of new relationship between the members of
the two countries. It will enable the respective member at either end, to take the
membership of the other Institute. The membership of the local accounting body
would provide larger professional avenues to members at respective end and
would lead to a win-win situation for the members of both the accounting
bodies.

The arrangement provides that existing members of ICAI with two years of post
qualification experience will be eligible for ICAEW membership on passing the
ICAEW's one paper on Case Study. The ICAI members with less than two years
of experience will be required to pass 3 papers- Case Study, Technical
Integration Business change, Technical Integration Business Reporting.
On the other hand, members of ICAEW who are trained in public practice will
become eligible for ICAI membership subject to passing ICAI's 4 no.s of
examination papers for the special modules – Taxation; Law, Ethics &
Communication; Information Technology & Strategic Management; and Auditing
&Assurance.

Looking at the trade relationship between India & UK, it is expected that quite a
good number of members of ICAI will be opting for the membership of ICAEW
and vice-versa.

ICAI – IGNOU Memorandum of Understanding

2008-12-19T18:56:00.000-08:00

Recognizing subjects studied in the entry level course of chartered accountancy, by whatever name called, and subjects of study in the first stage of chartered accountancy course, by whatever name called under the approved scheme of education and training of the ICAI, as well practical training component, IGNOU shall launch a specialized B.Com Course majoring in Accountancy and Finance for the students of chartered accountancy course by which exemption be granted in certain common subjects such that these students can improve their learning process by acquiring knowledge in new areas rather than concentrating in the same subject, which are covered in the theoretical education scheme of the chartered accountancy.
To facilitate the collaborative learning process, a student admitted in the first stage of chartered accountancy after passing 10+2 standard examination and entry level test of the chartered accountancy shall be admitted to special B.Com. course of IGNOU.
A student admitted under this special B.Com. course shall complete study modules of IGNOU as per the scheme given in Annexure-I and shall be awarded B.Com. degree on qualifying first stage of chartered accountancy examination as well as subjects of study in special B.Com. course of IGNOU.
The IGNOU shall offer appropriate scheme of transition for these category of students in case any student has joined this special programme opts for studying B.Com. of IGNOU exclusively.
Recognizing subjects of study in the chartered accountancy final stage, the IGNOU agrees to launch a special master programme in commerce majoring in Finance and Taxation for the benefit of students who are undergoing CA Final Course or who have already qualified CA Final examination as per details given in Annexure –II.
To facilitate the collaborative learning process, a student admitted in the final stage of chartered accountancy or who have passed CA Final examination shall be admitted to special M.Com. course of IGNOU.
A student admitted under this special M.Com. course shall complete study modules of IGNOU as per the scheme given in Annexure-II and shall be awarded M.Com. degree on qualifying final stage of chartered accountancy examination and as well as subjects of study in the special M.Com. course of IGNOU.
The IGNOU shall offer appropriate scheme of transition for these category of students in case any student have joined this special programme opts for studying M.Com. of IGNOU exclusively.
The ICAI and the IGNOU agree to organize collaborative personal contact programme for these students.
The special B.Com. course shall be offered both in English and Hindi medium effective from the academic session commencing in June, 2007, and the special M.Com course shall be offered in English from the academic session commencing in June, 2007 and in Hindi medium as well from the academic session commencing in June, 2008.
The ICAI and the IGNOU agree to constitute a Coordination Committee to facilitate exchange of students records and monitor their progress on continuous basis.
The ICAI and the IGNOU also agree to carry out research jointly for improvement in the pedagogy for commerce and management students and to jointly organize seminars on contemporary issues relevant for commerce and management students.

what is the process of Common Proficiency Test (CPT) ?

2008-11-16T08:46:00.000-08:00

How to Join CPT?

A student who has passed the class 10 examination conducted by an examining body constituted by law in India or an examination recognised by the Central Government as equivalent thereto can join the CPT after registration.

The Fees for Registration

The registration fees are Rs. 1,500, which is to be paid along with a filled in application form.

Registration for CPT

A student should register with the Board of Studies by submitting the prescribed form, which can be obtained from offices of the Institute. The form can also be downloaded from the website http://www.icai.org.

The subjects to be studied

Session-I (Two Sections-Two hours-100 Marks)

* Section A: Fundamentals of Accounting (60 Marks)

* Section B: Mercantile Law (40 Marks)

Session-II (Two Sections-Two hours - 100 Marks)

* Section C: General Economics (50 Marks)

* Section D: Quantitative Aptitude (50 Marks)

Check out Common Proficiency Test (CPT) Preparation Book containing objective Questions as per latest Syllabus

The Eligibility for Appearing in the CPT

A registered student may appear in CPT after appearing in the Senior Secondary Examination (10+2 examination) conducted by an examining body constituted by law in India or an examination recognized by the Central Government as equivalent thereto.

Application for Appearing in the Examination

A student has to apply in the prescribed form along with the examination fee of Rs. 300 within the stipulated period. Examination forms will be available at different offices and branches of the Institute.

The Qualifying Marks

The qualifying marks are 50%. A student has to keep in mind that CPT is an objective type test with negative marking as will be indicated in the question paper for selecting the wrong option.

The Next Step after Passing CPT

After passing CPT and 10+2 examination, a student may join the Chartered Accountancy Course which is divided into following two levels and undergo practical training for 3 ½ years:

2008-10-06T23:18:00.000-07:00

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