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We have compiled of CPT June 2018 Question paper, based on

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(d) All of the above
54. A company want to redeem preference share of Rs. 2,00,000 at 12% premium. It is
balance of security premium Rs. 10,000 and P & L Rs. 80,000. Find the minimum
number of equity share of Rs. 10 to be issued:
(a) Rs. 13,400 (b) Rs. 14,400
(c) Rs. 10,000 (d) Rs. 20,000

55. A firm sends goods on approval at cost + 33.33 % if no confirmation is received

within 2 months, it is assumed sold:
Date Customer Sent Received Approved
01.01.2018 P 10,000 5,000 2,000
15.01.2018 Q 7,000 6,500 500
05.02.2018 R 15,000 10,000 500
15.03.2018 S 7,000 2,000 2500
Calculate the amount of inventory with customer to be shown in Balance Sheet:
(a) Rs. 5,250 (b) Rs. 10,000
(c) Rs. 7,000 (d) Rs. 12,000

56. Calculate gross profit from the following information

Rs.
Sales : 15,00,000
Purchase Less Returns : 11,88,000
Opening Stock : 1,00,000
Closing Stock : 1,50,000
Freight inward : 70,000
Freight outward : 20,000
Commission on purchase : 25,000
Salaries : 1,20,000
(a) Rs. 2,92,000 (b) Rs. 2,67,000
(c) Rs. 1,50,000 (d) Rs. 1,80,000

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