Aptitude Test for CA

What is the due date for payment of TDS deducted in a particular month (other than March)?

• 7th of the next month
• 10th of the next month
• 15th of the next month
• 20th of the next month

Answer explanation

Jupiter is a gas giant made primarily of hydrogen and helium. Unlike terrestrial planets that have solid surfaces, gas giants like Jupiter don't have a well-defined solid surface, allowing them to accumulate more mass in a gaseous form. This composition has allowed Jupiter to grow significantly larger than planets with solid surfaces.

Which number should come next? 144, 121, 100, 81, 64

• 36
• 49
• 19
• 17

Even the most ______ rose has thorns.

• Weathered
• Ugly
• Noxious
• Tempting

If you rearrange the letters 'ANLDEGN,' you would have the name of a(n):

• Ocean
• Country
• Movie
• City

Seema is both the 50th best and the 50th worst student at her school.  How many students attend her school?

• 100
• 101
• 99
• 75

When balance as per cash book is the starting point, and cheques issued for payment Rs. 400 was wrongly credited by Bank as Rs. 900 then in the bank reconciliation statement cash balance will be…

• Added by Rs. 1,300
• Subtracted by Rs. 1,300
• Added by Rs. 900
• Subtracted by Rs. 400

Bonus Issue is also known as:

• Scrip Issue
• Capitalization Issue
• Free Issue
• Both (a) and (b) of the Above

Audit risk is a function of the risks of material misstatement and _________

• detection risk.
• inherent risk
• control risk
• business risk

Which of the following is not an Accounting Policy:

• Substance over Form
• Consistency
• Prudence
• Materiality

Audit of a partnership firm’s account is compulsory under the Partnership Act, 1932

• Yes
• No