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Common Proficiency Test is conducted by The Institute of Chartered Accountants of India. It is the first level of Chartered Accountancy examinations. Exam subjects include Accounting, Mercantile Laws, Economics and Quantitative Aptitude. A candidate must be 12th Class pass. Here, you can find Mock Tests, solved Previous Year Papers and Topic-wise Tests.


This thread is dedicated to preparation for Quantitative Aptitude section of CA - CPT. You may share questions related to topics like Statistics, Sampling Theory, Sequence and Series, Permutation and Combination, Limits & Continuity, SI & CI, Probability, Set Theory, Equations & Inequalities, Surds, Indices and Logarithms etc.

Posted 9 days ago

An agreement to share earning of a smuggling business is_?

Posted 20 days ago

A machinery of Rs. 1,70,000 was sold on 30 September, 2016 for which brokerage of Rs. 10,000 was paid to agent. The machinery had been purchased for Rs. 3,00,000 on 1 April, 2014 and installation charges of Rs. 20,000 had been paid. The depreciation had been charged since that date @ 20% p.a. on straight line basis every year on 31 March. The entry at the time of sale will be:

This thread is dedicated to preparation for General Economics section of CA - CPT. You may share questions related to topics like Indian Economic Development, Theory of Demand and Supply, Theory of Production and Cost, Price Determination, Money & Banking, Economic Reforms in India, Aspects of Indian Economy etc.

Veer Bahadur Singh
Posted 6 months ago

What is the new quantity demanded when price elasticity is 1 and price changes from Rs. 15 and Rs. 10 and the original quantity demanded was 10 units?

This thread is dedicated to preparation for Fundamentals of Accounting section of CA - CPT. You may share questions related to topics like Accounting for Special Transaction, Partnership Accounts, Depreciation Accounting, Company Accounts, Accounting Process, Final Accounts, Theoretical Framework etc.

Kanchi Agrawal
Posted 7 months ago

The cost of inventory as per physical verification as on 24th March 2007 was Rs. 4, 00, 000. Goods are sold at a profit of 25% on cost.

On 27th March, goods on the sale value of Rs. 1, 00, 000 were sent on sale on return basis to a customer, the period of approval being two weeks. He returned 20% of the goods and approval 80% of the remaining on 31st March.

The cost of inventory as per book is

Posted 7 months ago

A proprietor Mr. A has reported a profit of RS 125000 at the end of the financial year after taking into consideration the following amount 1. The cost of an asset of RS 25000 has been taken as an expenses 2. Mr.A is anticipating a profit of RS 10000 on the future sale of a car as an asset in his books 3. Salary of RS 7000 payable in the financial year has not been taken into account 4. Mr.A purchased an asset for RS 75000 but its fair value on the date of purchase was RS 8500. MR.A recorded the value of asset in his book by RS 85000 On the basis of of above fact what is the correct amount of profit to be reported in the books

This thread is dedicated to preparation for CA - CPT. You may share questions related to topics like The Indian Contract Act, The Sale of Goods Act, The India Partnership Act etc.

Praveen Upadhayay
Posted 1 year ago

Quasi contractual obligation arise by principal of

This thread is dedicated to discuss general CA - CPT queries

Vaishnavi Saraf
Posted 1 year ago

For a certain data, the mean, the assumed mean and the class size are 20, 15 and 5, respectively. What will be the value of ?

Posted 5 years ago

8C1+ 8C2 + 8C3+ 8C4 + 8C5 + 8C6 + 8C7 + 8C8 = 2 the power 8 - 1 how??

Posted 5 years ago

What is void and voidable contract,,,give some examples.