CPT Question Paper December 2016 With Answer Key PDF
CPT Question Paper December 2016 With Answer Key PDF
CPT Question Paper December 2016 With Answer Key PDF
in/
Disclaimer
For Admission in
CA – CPT, IPCC, Final
CS – Foundation, Executive, Professional
Contact
Vidya Sagar Institute
K-50, Bhawna Tower, Income Tax Colony, Tonk Road,
Near Durga Pura, Bus Stand, Jaipur - 302018
www.vsijaipur.com e-mail [email protected]
Ph. :- 7821821250, 7821821251, 7821821252, 7821821253, 7821821254
Mobile – 93514 68666
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Admission Start
For
th
From 26 December 2016
Registration fee : ` 10,000
In case of negative result of CPT
Registration Fee will be refundable.
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CPT – December 2016 Question Paper (Compiled By :- VSI, Jaipur. Based on Memory)
Marks 100 Time : 2 Hours
Session 1st
Part A – Fundamentals of Accounting
01. Which of the following financial statements will be provided to the outsiders?
1. Balance sheet 2. Cash flow statement
3. P & L A/C 4. Trial balance
(a) 1,2,4 (b) 1,3
(c) 2,3,4 (d) All 1,2,3,4
03. The concept of conservatism when applied to the Balance Sheet results in
(a) Understatement of assets (b) Overstatement of assets
(c) Overstatement of capital (d) None of the above
04. Identify the accounting standard which deals with provisions, contingents liabilities and
contingents assets.
(a) AS 28 (b) AS 29
(c) AS 30 (d) AS 32
GROUP-1 GROUP-2
1) AS 25 a) Intangible Assets
2) AS 26 b) Interim Financial Reporting
3) AS 27 c) Impairment of Assets
4) AS 28 d) Financial Reporting of interests Joint
Ventures
(a) 1-c, 2-a, 3-b, 4-d (b) 1-a, 2-b, 3-c, 4-d
(c) 1-b, 2-a,3-d, 4-c (d) 1-d, 2-c, 3-b, 4-a
08. Trial Balance shows arithmetical accuracy of ledger accounts, but it is not a______________ proof
of accuracy.
(a) Conclusive (b) Exclusive
(c) Submissive (d) Inclusive
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09. Which of the following errors are not received by the trial balance?
(a) Wrong amount entered in the book of original entry
(b) Wrong amount entered in the sales bill.
(c) Complete omission of a transaction in the book of original entry
(d) All of the above
10. List price of the goods purchased =Rs. 60,000 cash paid = Rs. 45,000 (After receiving a cash
discount of Rs. 9,000)
Trade discount = ?
(a) 10% (b) 7.5%
(c) 15% (d) 25%
11. When the two aspects of a transaction are posted in the cash book itself, such an entry is
called as_____________
(a) Double Entry (b) Debit Entry
(c) Single Entry (d) Contra Entry
12. Insurance Claim received for the damage of machinery due to fire is considered as____________
(a) Revenue receipt (b) Casual receipt
(c) Deferred Revenue receipt (d) None of these
14. After the rectification of following errors, the net profit will be
(i) A cheque of `3,100 was dishonoured and debited to discount A/c
(ii) Goods of the value of ` 1,200 were returned by a customer and included in stock but
not recorded in the books.
(iii) Sales book was under cast by `23,000.
(a) Increases by `24,900 (b) Decreased by 24,900
(c) Increased by ` 23,700 (d) No change
15. OD balance as per pass book is Rs. 2,175 Cheques of Rs. 100, Rs. 150 are issued, but not yet
presented for payment. A Cheque of `600 is deposited in bank but not yet cleared. find out
the OD balance as per cash book.
(a) `2,000 (b) ` 2,150
(c) `1,475 (d) ` 1,925
16. Average inventory is `28,000 closing inventory is ` 6,000 more than opening inventory.
Then find the value of closing inventory.
(a) `31,000 (b) `28,000
(c) ` 27,000 (d) ` 34,000
17. Value of physical inventory on 15-04-2016 was ` 3,00,00. Sales amounting to ` 1,00,000 and
purchases worth ` 50,000 were held between 31-03-2016 to 15-4-2016. Goods are sold at
20% profit on sales. Value of Inventory as on 31-03-2016 is
(a) `3,50,000 (b) `2,70,000
(c) ` 3,00,000 (d) ` 3,30,000
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19. Opening Inventory=1,000 units at `4 per unit
purchases=1,200 units at `5 per unit
sales at the end=2,000 units at `8 per unit
find out the profit under weighted average price method
(a) ` 6,000 (b) `6,909
(c) ` 6,900 (d) ` 7,000
20. The assets which were earlier revalued upward and now revalued downward, to the extent
of earlier upward revaluation amount should be.
(a) Credited to Revaluation reserve A/c (b) Debited to Revaluation reserve A/c
(c) Credited to P & L A/c (d) Debited to P & L A/c
21. A Machinery was purchased by X Ltd on 01-01-13. Depreciation was charged at 15% p.a.
under SLM. with effect from the 2nd year depreciation was charged under WDV method at the
same rate. The WDV of the machinery on 01-01-15 was `3,68,475. Find the original cost of
the machinery?
(a) `4,33,500 (b) `5,10,000
(c) ` 6,00,000 (d) ` 4,23,500
22. The cost of machinery is `60,000 Depreciation is charged at 20% p.a. under SLM. In the 2 nd
year it is decided to change the method and adopt WDV method @ 20% p.a. If the machine
was sold for `30,000 at the end of the 3rd year, calculate the amount loss:
(a) Loss 4,720 (b) Loss 4,560
(c) Loss 720 (d) Loss 560
25. The Fixed Assets of a company is double of the current assets and half of capital. If the
current assets are ` 3,00,000 and investments ` 4,00,000 calculate the current liabilities
assuming that there are no other items in the balance sheet.
(a) `2,00,000 (b) `1,00,000
(c) ` 3,00,000 (d) ` 4,00,000
26. Entries for prepaid expenses, outstanding expenses and depreciation arte called as___________.
(a) Adjustments Entries (b) Transfer Entries
(c) Closing Entries (d) Rectification Entries
27. The Nature of consignment A/c and consignee’s A/c will be_____________
(a) Nominal, personal (b) Real, Nominal
(c) Personal, Real (d) Nominal, Real
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28. Goods sent on consignment for `50,000. During transit 1/10th of goods were destroyed by
fire. Again 1/9th of goods received by consignee were destroyed by fire in godown. Half of the
remaining goods were sold for `30,000. Freight & insurance paid by consignor were `2,500
and `1500 respectively. calculate closing inventory
(a) `24,000 (b) `21,600
(c) ` 20,000 (d) None
29. If del-credere commission is allowed for bed debts, consignee will debit the bad debts
amount to:
(a) Commission Earned A/c (b) Consignor’s A/c
(c) Trade receivables (Customers) A/c (d) General Trading A/c
30. X sold goods to Y at cost + 10%. Y sold the goods to Z at cost + 20% profit on sales. cost of the
goods to X is ` 50,000. Find out the cost of the goods to Z.
(a) `66,000 (b) `68,750
(c) ` 55,000 (d) ` 70,000
35. If an accommodation bill of `50,000 is discounted for `49,000 and the proceeds are shared
by X & Y in the ratio of 1:4, the discount to be borne by Y is _________________
(a) `800 (b) `600
(c) ` 1,000 (d) ` 400
36. A dealer sends his goods on sale or return basis He sends goods for `10,000 and records as
normal sale. The profit on sale is 20%. the value of physical inventory taken is `50,000.
Then the value of closing inventory appearing in the balance sheet will be:
(a) `50,000 (b) `60,000
(c) ` 57,500 (d) ` 58,000
37. A,B,C &D are equal partners in a firm. They Changed the profit sharing ratio as 2:2:1:1.
(a) 1/24 (b) 1/12
(c) 1/10 (d) 1/6
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38. A and B are partners in a firm in the profit sharing ratio of 2:3. C is admitted as a new
partner. A sacrificed 1/3rd of his share and B 1/4th of his share in favour of C. Find the new
profit sharing ratio of A,B & C .
(a) 17:27:37 (b) 16:27:17
(c) 17:21:27 (d) None of these
39. A and B are partners in a firm with capitals of `5,00,000 each. They admit C as a partner
with 1/4th share in the profits of the firm . C brings in `8,00,000 as his share of capital. The
profits and loss account showed a credit balance of `4,00,000 as on the date of his
admission. The value of hidden goodwill will be
(a) `14,00,000 (b) `18,00,000
(c) `10,00,000 (d) None of these
40. A,B, and C are partners in a firm, sharing profits & losses in the ratio of 5:3:2 repectively. The
balance of capital is `50,000 each for A & B and `40,000 for ‘C’ ‘B’decides to retire from the
firm. The goodwill of the firm is valued at `30,000 and profit on revaluation of assets and
liabilities was ` 5,000. The firm also has a balance in the reserve A/c at `15,000 on that
date. What amount will be payable to ‘B’?
(a) `45,000 (b) `55,000
(c) `65,000 (d) `75,000
41. Amount received in excess of surrender value of a joint life policy is shared by the partners
in
(a) Profit sacrificing ratio (b) Capitals ratio
(c) Equal ratio (d) None
42. A,B and C are partners in a firm sharing profits and losses in the ratio of 7:5:4 The profit of
the firm for the year ended 31-03-2016 was `2,40,000. C died on 30-06-15. What is the share
of ‘C’ in the profit ?
(a) `15,000 (b) `18,000
(c) `24,000 (d) `20,000
43. A,B & C are partners in a firm sharing profits and losses in the ratio of 2:2:1. B retired The
goodwill of the firm is valued at `30,000. In what ratio A & C will compensate to B.
(a) 8,000 : 4,000 (b) 4,000 : 8,000
(c) 20,000 : 10,000 (d) 10,000 : 20,000
45. Akash and Vikas are partners in a firm with capital of `60,000 each. Srikanth is admitted as
a new partners for 1/5th share, who brings in `80,000 as capital. Find the value of inferred
goodwill.
(a) `2,00,000 (b) `2,20,000
(c) `4,00,000 (d) `3,00,000
46. The Subscribed share capital of S Ltd. Is Rs. 80,00,000, divided into shares of Rs. 100 each.
There were no calls in arrears till the final call was made. The final call made was paid on
77,500 shares. The calls in arrears amounted to Rs. 67,500.The final call money per share=?
(a) Rs. 27 (b) Rs. 25
(c) Rs. 7.80 (d) Rs. 20
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47. Which of the following statements is false?
(a) Issued capital can never be more than authorized capital
(b) In case of under subscription, issued capital will be less than the subscribed capital
(c) Un called capital may be converted into reserve capital
(d) Paid up capital is equal to called up capital less calls in arrears
49. Zebra Ltd. Invites applications for 50,000 shares for which Rs.2 per share is payable on
application. Applications were received for 80,000 shares and 50,000 shares are allotted on
pro-rata basis to the applications for 70,000 shares. Calculate the excess application money
from X, who was allotted 200 shares.
(a) Rs. 160 (b) Rs. 100
(c) Rs. 300 (d) Rs. None of the above
52. When debentures are issued as collateral security against any loan, then the holder of such
debentures is entitled to
(a) Interest only on the amount of loan
(b) Interest only the face value of debentures
(c) Interest both on the amount of the loan and on the debentures
(d) None of the above
53. If fresh equity shares are issued for the redemption of preference shares, which A/C will be
credited?
(a) Capital Reserve A/C (b) Capital redemption reserve A/C
(c) Prefrence share Capital A/C (d) Equity share capital A/C
54. P Ltd. Issued 20,000, 12% debentures of Rs.10 each, which are redeemable after 5 years at a
premium of 20%.The amount of loss on redemption of debentures to be written off every
year=?
(a) Rs. 80,000 (b) Rs. 40,000
(c) Rs. 10,000 (d) Rs. 8,000
55. Preference shares of Rs. 10each, which were issued at per are eligible for redemption if they
are
(a) Paid application and allotment money at Rs. 5 per share.
(b) Fully paid up to at Rs. 10 per share
(c) Paid up at Rs. 7.50 per share
(d) All of the above
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56. BOD, Investors, Suppliers, Partners, Customers, Managers, Lenders. Which of the following
statements is correct?
(a) (i) Internal Users : BOD, partners, managers
(ii) External users: Investors, Lenders, Suppliers, Customers
(b) (i) Internal Users : BOD, Investors, managers
(ii) External Users : Partners, lenders, Suppliers, Customers
(c) (i) Internal Users : BOD, partners, lenders
(ii) External Users : Investors, managers, suppliers, Customers
(d) (i) Internal Users : BOD, partners
(ii) External Users : Investors, lenders, Managers
57. E Ltd. Had allotted 10,000 shares to the applicants of 14,000 shares on pro basis. The amount
payable on application is Rs. 2. F applied for 420 shares. The number of shares allotted and
the amount carried forward for adjustment against allotment money due from F=?
(a) 60 share; ` 120 (b) 340 shares; ` 160
(c) 320 shares; ` 200 (d) 300 shares; ` 240
58. Balance of outstanding salary at 31 March 2015 is ` 25,000 and balance of outstanding
salary at 31 March 2016 is ` 10,000. Salary paid during the year is ` 3,00,000. Pre paid
salary is ` 10,000. Balance of salary A/c transferred to P & L A/c will be:
(a) ` 3,05,000 (b) ` 2,65,000
(c) ` 3,15,000 (d) None of the above
59.
60.
61. Which of the following is not the legal requirement of a valid offer:
(a) it must be communicated to the offeree
(b) it must be made with a view to obtain offeree’s assent
(c) it must express offeror’s final willingness
(d) it must be made to specific person but not to public at large
62. Exchange of identical offers in ignorance of each other offers are known as:
(a) counter offer (b) cross offer
(c) general offer (d) special offer
65. R an optical surgeon, employs S as the assistant for a term of 3 yrs. and S agrees not to
practice as a surgeon during this period. this contract is:
(a) valid contract (b) void contract
(c) voidable contract (d) illegal contract
66. If the aggrieved party does not face any loss ______________damages can be claimed.
(a) General (b) Special
(c) Nominal (d) Vindictive
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67. Ashok owes Lakshmi Rs.25,000/-. Lakshmi said that she will accept Rs. 15,000/- towards
final settlement. It is ____________contact.
(a) Voidable (b) Valid
(c) Illegal (d) Unenforceable
68. When both the parties have decided to cancel the contract. It is known as_____________
(a) Remission (b) Novation
(c) Rescission (d) None of the above
70. It is the duty of finder to return the goods to true owner. Otherwise the finder is guilty of
(a) Criminal Misappropriation of goods (b) Theft
(c) Extortion (d) None of the above
71. Which contract depends upon happening or non-happening of future uncertain event ?
(a) Contingent contract (b) Wagering agreement
(c) Void agreement (d) Voidable contact
73. A wants to go to his home at Delhi from his place of employment. He is travels by bus as there
is an air bus belonging to Chandra travels Pvt. Ltd. Which is standing at bus stand waiting for
passengers. Here is
(a) Internal offer (b) External offer
(c) Implied offer (d) Express offer
76. The party to contract believes a particular things to be true but it is not true. It falls
under____________
(a) Fraud (b) Undue influence
(c) Misrepresentation (d) Coercion
77. A buyer bought some Jewellery thinking that it is real where as it is not so. The seller did not
correct the opinion of buyer. Can the buyer make any claim on the ground of fraud?
(a) Yes (b) No
(c) Both (a) & (b) (d) None of these
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79. Right of lien can be exercised by seller when___
(a) Goods are under possession of seller (b) Goods are delivered to carrier
(c) Goods are delivered to buyer (d) Goods are not under possession of seller
82. In case of non separable goods performance of contract becomes impossible due to
operation of law, remedy available to buyer is:
(a) Repudiation of contract (b) can claim damages
(c) no remedy to buyer (d) none of the above
85. When there is contract for sale of specific goods, the agreement is ________ , if the goods,
without the knowledge of seller, have been perished or have no longer in accordance with
description before the contract.
(a) Void (b) Voidable
(c) Valid and enforceable (d) Illegal
86. Goods sold by description but not identified or agreed upon at the time of contract of sale are
(a) Specific goods (b) Future goods
(c) Existing goods (d) Unascertained goods
87. Rasheed sends gold to Adam for making an ornaments. This is a__________________
(a) Contract of sale (b) Contract of work and labour
(c) Hire purchase agreement (d) Sale on approval basis
88. The buyer of pesticide tin, the lid of which is broken, gets injured by inhaling the powder.
The seller has failed in disclosing the same. Here , buyer can claim:
(a) Damages for breach of warranty as to disclose of dangerous nature
(b) Repudiation of contract
(c) Both (a) & (b)
(d) None of these
89. Where the goods are of perishable nature, unpaid seller can
(a) Sue for price (b) Repudiate the contract before due date
(c) Resell the goods (d) Sue for damages
90. In a partnership firm difference of opinion over ‘routine matters’ can be settled by:
(a) Senior partner (b) Majority of partners
(c) All the partners (d) Managing partner
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91. Public notice is not needed in case of
(a) Dissolution of firm (b) Admission of partner
(c) Retirement of partner (d) Expulsion of partner
98. Who does not actually take part in business and gives his name to the firm ?
(a) Actual partner (b) Sleeping partner
(c) Nominal partner (d) None of the above
100. Where in a partnership firm, the partners are entitled to interest on their capitals, such
interest is payable_________
(a) Only out of capital
(b) Only out of cash brought in by incoming partner towards goodwill
(c) Only out of profits of the firm
(d) None of the above
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Note 1 : Tk;iqj ls dqy 14 All India Ranks gS ftlesa ls çFke 8 Ranks lfgr dqy 10 All India Ranks VSI ls gSA ;g VSI
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th
Note 2 :
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Note 1 : All India esa Both Group dk Result jgk 4.72%, tcfd All India ds 8.20% Ranker VSI ls gSA
Note 2 : CPT June 2015 esa t;iqj ls 6 All India Ranks vkbZ Fkh ftlesa ls rhu us IPCC ds fy, VSI Tokabu fd;k] mudh
rks IPCC May 2016 esa All India Rank vk xbZ tcfd ckdh rhu tks vU; txg Tokbau fd;k ftlesa ls ,d us rks
Exam gh ugha nh] nwljk 1 Group Pass rFkk 2 Group Fail gks x;k rFkk rhljs us Both Group Pass dj fy;k]
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CPT – December 2016 Question Paper (Compiled By :- VSI, Jaipur. Based on Memory)
Marks 100 Time : 2 Hours
Session 2nd
Part A – General Economics
03. Who among the following gave the definition of Economics as “ Science which deals with
wealth”?
(a) Frachild (b) A.C Pigou
(c) Adam smith (d) J.B. Say
05. In which economic system all the means of production are owned and controlled by private
individuals for profit?
(a) Capitalist (b) Socialist
(c) Mixed (d) None of these
07. Elasticity of supply refers to the percentage change in supply divided by ________
(a) Percentage change in income (b) Percentage change in price
(c) Percentage change in demand (d) Percentage change in cost
11. In case of a straight line demand curve meeting the two axes, the price elasticity of demand
at the Y – axis of the line would be :
(a) Infinity (b) Equal to 1
(c) Zero (d) Less than 1
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12. If income increases by 10% and demand increases by 5%, than income elasticity of demand :
(a) +0.5 (b) -0.5
(c) +0.05 (d) -0.05
13. Average product raises due to an increase in variable input, then Marginal product is:
(a) More than AP (b) Less than AP
(c) Equal to AP (d) None
14. Suppose the first units of a variable input generate corresponding total outputs of 150, 200,
350, and 550 . The marginal product of the third unit of inputs is :
(a) 50 (b) 100
(c) 150 (d) 200
17. A firm’s average fixed cost is Rs. 20 at 6 units of output .What will it be at 4 units of output?
(a) ` 60 (b) ` 30
(c) ` 40 (d) ` 20
19. Average Cost of producing 50 unites of a commodity is Rs.250 and total fixed cost is 1,000.
Calculate AFC of producing 100 units of the commodity?
(a) 10 (b) 30
(c) 20 (d) 5
23. Which of the following markers has the concept is group equilibrium in long – run ?
(a) Monopoly (b) Perfect competition
(c) Monopolistic competitive (d) Oligopoly
24. Which is the first order condition for the profit of a firm to be maximum ?
(a) AC= MR (b) MC= MR
(c) MR= AR (d) AC= AR
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25. Which of following is false regarding Monopoly ?
(a) Firm is a price taker (b) Unique product
(c) Single Seller (d) None of above
27. The price discrimination under monopoly will be possible under which of the following
conditions ?
(a) The seller has no control over the supply of his product
(b) The market has the same conditions all over
(c) The price elasticity of demand is different
(d) The price elasticity of demand is uniform
30. Which committee recommended simplification and rationalization of tax system in India:
(a) Chelliah (b) Booth lingam
(c) Both (a) & (b) (d) Urjit Patel
32. One the basis of end use, industries are classified into:
(a) Consumer Goods, Free Goods, Large scale industries
(b) Intermediate Goods, Consumer goods, Small scale industries
(c) Capital Goods, Basic Goods, Intermediate Goods, Consumer Goods
(d) Consumer Goods, Large Scale industries
36. Right of children to free and compulsory education Act ( RTE Act ) 2009, has free education
for all children between the age of ________ a fundamental right.
(a) 5 and 14 years (b) 6and 14 years
(c) 7and 14 years (d) 8 and 14 years
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37. Inflation can be controlled by:
(a) Fiscal measures (b) Monetary measures
(c) Control of investments (d) All of the above
38. __________________ is the different between total receipts and total expenditure:
(a) Fiscal deficit (b) Budget deficit
(c) Revenue deficit (d) Capital deficit
40. ________________ is a systematic record of all the economic transactions between one country
and rest of the world:
(a) Balance of trade (b) Balance of transactions
(c) Budget (d) Balance of payments
42. Government has permitted up to ………………….. % Foreign Direct Investment (FDI) by foreign
airlines in Indian airline companies:
(a) 26 (b) 49
(c) 51 (d) 74
45. __________________ refers to that portion of total deposits of a commercial bank which it has to
keep with RBI in the form of cash reserves.
(a) CRR (b) SLR
(c) Bank Rate (d) Repo Rate
48. _________is the official minimum rate at which central bank of a country is prepared to
rediscount approved bills held by commercial banks :
(a) Repo Rate (b) Reverse repo rate
(c) Bank Rate (d) CRR
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49. Commercial Banks in India in 1969 were nationalized due to:
(a) Urban Bias (b) Concentration of economic power
(c) Agricultural sector was neglected (d) All of the above
50. Profitability ratio of commercial banks has not improved much due to ______________:
(a) Low interest on Government borrowings from banks
(b) Subsidization of credit of priority sector
(c) Increasing expenditure due to over staffing
(d) All of the above
51. A bag contain 23 number of coins in the form of 1 rupee, 2 rupee and 5 rupee coin. The total
sum of the coins is ` 43. The ratio between 1 rupee and 2 rupees coins is 3 : 2, then the
number of 1 rupee coins:
(a) 12 (b) 8
(c) 10 (d) 16
(a) 1 (b) 2
(c) (d)
54. Given log 2 = 0.3010 and log 3 = 0.4771 than the value of log 24:
(a) 1.3081 (b) 1.1038
(c) 1.3801 (d) 1.8301
55. Particular company produces some articles on a day. The cost of production per article is ` 2
more than thrice the number of articles and the total cost of production is ` 800 on a day
then the number of articles is:
(a) 16 (b) 14
(c) 18 (d) 15
(0,5/2) (0,5/2)
(0,1) (0,1)
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(c) (d)
x2 x2
(0,5/2) (0,5/2)
(0,1) (0,1)
58. If a person lends ` 6,000 for 4 year and ` 8,000 for 3 years at S.I. The total interest earned is
` 2,400 then the rate of interest is:
(a) 5% (b) 6%
(c) 7% (d) 8%
59. A sum of money amounts ` 7,803 for one year at the rate of 4% compounded semiannually
then the sum invested is:
(a) 7,000 (b) 7,500
(c) 7,750 (d) 8,000
60. The difference between the simple interest and compound interest on a certain sum of
money invested for 2 years at 5% p.a. is ` 30. Then the sum:
(a) 10,000 (b) 12,000
(c) 13,000 (d) None of these
61. In how many ways 4 members can occupy 9 vacant seats in a row:
(a) 3204 (b) 3024
(c) 4 9 (d) 94
63. How many numbers between 1000 and 10,000 can be formed with the digits 1,2,3,4,5,6:
(a) 720 (b) 360
(c) 120 (d) 60
64. A person received the salary for the 1st year is ` 5,00,000 per year and he received an
increment of ` 15,000 per year then the sum of the salary he taken in 10 years:
(a) ` 56,75,000 (b) ` 72,75,000
(c) ` 63,75,000 (d) None of these
65. The number of terms of the series needed for the sum of the series 50 + 45 + 40 + ………..
becomes zero:
(a) 22 (b) 21
(c) 20 (d) None of these
66. 2.353535…………………… =
(a) (b)
(c) (d)
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67. The number of subsets formed from the letters of the word “ALLAHABAD”:
(a) 128 (b) 16
(c) 32 (d) None of these
70. =
(a) (b)
(c) - (d)
(a) (b)
(c) (d)
73. (log( + )) :
(a) (b)
75. dx :
(a) e-1 (b) ee - 1
(c) ee (d) None the there
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76. Different modes of presentation of data are:
(a) Textual (b) Tabular
(c) Both (a) & (b) (d) None of these
78. For construction of Histogram the class intervals of frequency distribution is:
(a) Equal (b) Unequal
(c) Either Equal or Unequal (d) None of these
80. The G.M. of observation 40, 50 and x is 10, then find the value of x:
(a) 1 (b) 5
(c) 2 (d) 1/2
81. The mean of 10 observations is 14.4. Out of these mean of 4 observations is 16.5, then find
the mean of remaining observations:
(a) 13.6 (b) 13
(c) 13.8 (d) 12
82. If the mean of data is 55.6 and the mode is 46, then the median is:
(a) 50.4 (b) 40.7
(c) 52.4 (d) None of these
84. The mean of 6,4,1,5,6,10 and 3 is 5. If each number is added with 2, then the new mean is…….:
(a) 7 (b) 5
(c) 6 (d) 10
86. If the sum of the squares of rank differences in the marks of 10 students in two subject is 44,
then the coefficient of rank correlation is …………….:
(a) 0.78 (b) 0.73
(c) 0.87 (d) None of these
87. If the regression line of x on y is 3x + 2y = 100, then find the value of bxy?
(a) (b)
(c) (d)
(c) (d)
91. A bag contains 6 green and 5 red balls. One ball is drawn at random. The probability of
getting a red ball is?
(a) (b)
92. The Second & third moments of observations (-6, -4, -2, 0, 2, 4, 6) are:
(a) (12, 0) (b) (0, 12)
(c) (16, 0) (d) (0, 16)
96. If X & Y are two independent normal variates with means µ1 & µ2 and standard deviations 1
Commodity A B C D
Price 3 5 4 1
1992 Base Year
Quantity 18 6 20 14
Price 4 5 6 3
1993 Current Year
Quantity 15 9 26 15
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1 B 11 D 21 C 31 A 41 C 51 C 61 D 71 A 81 D 91 B
2 A 12 D 22 C 32 B 42 A 52 A 62 B 72 B 82 B 92 C
3 A 13 B 23 A 33 D 43 A 53 D 63 C 73 C 83 B 93 D
4 B 14 A 24 C 34 A 44 A 54 D 64 C 74 A 84 B 94 B
5 A 15 A 25 B 35 A 45 A 55 B 65 A 75 C 85 A 95 D
6 C 16 A 26 A 36 D 46 A 56 A 66 C 76 C 86 D 96 C
7 D 17 D 27 A 37 B 47 B 57 D 67 B 77 B 87 B 97 C
8 A 18 D 28 B 38 B 48 A 58 A 68 C 78 B 88 A 98 C
9 D 19 B 29 A 39 C 49 A 59 69 A 79 A 89 C 99 A
10 A 20 B 30 B 40 C 50 A 60 70 A 80 D 90 B 100 C
1 C 11 A 21 B 31 B 41 C 51 A 61 B 71 C 81 B 91 A
2 A 12 A 22 C 32 C 42 B 52 A 62 B 72 C 82 C 92 C
3 D 13 A 23 C 33 A 43 A 53 A 63 B 73 A 83 C 93 C
4 B 14 C 24 B 34 A 44 C 54 C 64 A 74 C 84 A 94 D
5 A 15 A 25 A 35 D 45 A 55 A 65 B 75 C 85 B 95 C
6 A 16 C 26 B 36 B 46 A 56 C 66 A 76 C 86 B 96 D
7 B 17 B 27 C 37 D 47 D 57 A 67 C 77 C 87 A 97 A
8 D 18 A 28 D 38 B 48 C 58 A 68 B 78 C 88 A 98 A
9 C 19 A 29 C 39 D 49 D 59 B 69 A 79 C 89 B 99 C
10 A 20 A 30 C 40 D 50 D 60 B 70 B 80 D 90 B 100 C
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Dear Students,
After appearing in CPT examination your next object is to pass the CA IPCC examination in first attempt, As you
know generally CA IPCC results remains 4-5% only .Such a lower percentage of result may create fear among
the students ,whether they would or wouldn’t be able to pass the CA IPCC examination. But this is not so if
students have proper guidance, to pass CA IPCC examination is as easy to pass the 12th standard examination.
To pass CA–IPCC examination student require two things first hard and regular study secondly proper
guidance. Generally students go for hard and regular study but lack of proper guidance creates problem to
pass the CA-IPCC examination.
After intensive research of various dimensions to be considered to pass CA examination, VSI has developed
strong system, which enable students to pass the CA examination easily.
Though CA-IPCC examination is considered toughest examination of CA syllabus, but the system developed by
the VSI has credited. VSI securing AIR 1, 2, 10, 16, 23, 24, 45 in all 7 ALL INDIA RANKS in CA-IPCC May 2015
examination and in IPCC MAY-2016 , AIR 5, 7,17,20,21,30,32,33,39,49 in all 10 All India Ranks. Such a result is
considered a record in itself. This result is attracting students to come over Jaipur instead of going to Mumbai,
Delhi and Indore.
In CA-IPCC examination, May-2015 our student TANU GARG stood at All India First Rank with 559 Marks. The
students who stood at 50th Rank had secured 493 marks, thus there was difference of 66 marks between the
two Rankers. It reveals that the VSI students have secured 66 more marks than the student of other Institutes,
which did not give any Rank.
In CA-IPCC examination May-2016 our student AMIT DADHICH stood at All India 5th Rank with 521 marks and
the other student who was studying in Jaipur stood at 36th All India Rank with 473 marks. Thus this student
secured 48 marks less than the VSI student . The student who stood at 50th Rank secured 459 marks. Thus
there was difference of 62 marks between our Topper and other students of other institute, which did not give
any rank. Analysis of these data concludes that generally there is a difference of 50 to 70 marks between the
students studying in VSI and other Institutes. And among the failure students 90 percent students fail because
they get 50 to 60 marks less. If these students might have studied in VSI, could pass the examination securing
50-60 more marks .
If you are willing to go for CA and searching a Institute for IPCC-Coaching, Please first check the result of the
Institute to which you are going to join. Generally the Institute which has given good results in the past
maintains record in the future. Choice of a Right Institute may build your career or choice of a wrong Institute
may cause failure in your career.
To know more about VSI, please visit VSI at least once, You may call us, may see the enclosed Brochure or visit
us on www.vsijaipur.com
Thanks
R.C. SHARMA
CHAIRMAN VSI
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