Farewell To a Teacher Essay

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MODEL TEST PAPERS Common Proficiency Test (CPT) The Institute of Chartered Accountants of India Board of Studies All questions included in the Model Test Papers are the property of the Institute of Chartered Accountants of India. Permission of the Council of the Institute is essential for reproduction of any question with or without answer. © The Institute of Chartered Accountants of India Price Rs.250.00 Website : www.icai.org E-mail : bosnoida@icai.org Published by Dr. T.P. Ghosh, Director of Studies, ICAI, C-1, Sector-1, NOIDA-201301 Typeset and designed at Board of Studies, The Institute of Chartered Accountants of India. PREFACE Under the New Scheme of Education and Training, the simplified entry to the chartered accountancy course has been designed through Common Proficiency Test (CPT). It is an objective type test of 200 marks of four subjects, i.e. Accounting, Mercantile Laws, General Economics and Quantitative Aptitude with an objective to test basic knowledge in these subject areas. 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 in CPT are as follows: 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 CPT is treated as a single paper of 200 Marks. A student has to obtain 100 marks in aggregate to qualify CPT. The Board of Studies has prepared comprehensive study materials covering the above mentioned subjects. There are good numbers of objective type questions in the study materials which students should practice. In addition, this question bank is published to

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