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Old November 11th, 2012, 01:29 PM
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Join Date: Dec 2011
Default Re: CPT Test Online Practice

CPT exam paper is available at the given file and some question is also uploaded here:

.2) Which of the following is one of the basic accounting principle ?

A. Profit Concern
B. Going Concern
C. Online concern
D. Own concern
Q.3) A change in accounting policy is justified

A. To comply with accounting standard
B. To ensure more appropriate presentation of the financial statement of the enterprise
C. To comply with law
D. All of the above
Q.4) Which of the following should be considered while slecting and applying accounting policies.

A. Consistency
B. Going Concern
C. Substance over form
D. All of the above
Q.5) Depreciation on assets is calculated as per Straight line method at rate specified in Companies Act 1956 - is an

A. Accounting concept
B. Accounting Standard
C. Accounting convention
D. None of the above
Attached Files Available for Download
File Type: doc CPT Test Online Practice.doc (33.5 KB, 27 views)
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