CA Foundation Accounting RTP September 2025: Question Paper and Solutions

CA Foundation Accounting RTP Series September 2025 27 Questions Indexed

ICAI Examination Archive & Suggested Answers: This directory indexes questions from CA Foundation Accounting RTP (September 2025). Open individual questions for available answers and working notes, then use the subject analysis to review historical marks.

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Question directory and available solutions

27 indexed questions. Open a question to read its full statement and available answer.

  1. State with reasons, whether the following statements are true or false: (a) At the end of the accounting year, all the nominal accounts of the…
  2. State with reasons, whether the following statements are true or false: (b) Outstanding Expenditure is a nominal Account.
  3. State with reasons, whether the following statements are true or false: (c) Bank reconciliation statement is prepared to arrive at the bank balance.
  4. State with reasons, whether the following statements are true or false: (d) The provision for discount on debtors is calculated before deducting the…
  5. State with reasons, whether the following statements are true or false: (e) Land is also a depreciable asset.
  6. State with reasons, whether the following statements are true or false: (f) Periodic inventory system is a method of ascertaining inventory by…
  7. State with reasons, whether the following statements are true or false: (g) Both revenue and capital nature transactions are recorded in the…
  8. State with reasons, whether the following statements are true or false: (h) Debentures Suspense Account appears on the Liability side of the Balance…
  9. Briefly explain the following Concepts of Accounting: (i) Money Measurement Concept
  10. Differentiate between Provisions and Contingent Liabilities
  11. You are required to pass necessary journal entries of the following (i) Employees had taken stock worth - 50,000 (Cost price - 45,000) on the eve of…
  12. You are required to pass necessary journal entries of the following (ii) Wages paid for erection of Machinery 16,000.
  13. One of your clients Mr. Hari Om asked you to finalize his account for the year ended 31st March, 2025. As a basis for the audit, Mr. Hariom…
  14. Write out the Journal Entries to rectify the following errors, using a Suspense Account. (1) Goods of the value of 15,000 returned by Mr. Aman were…
  15. The Cash-book of M/s Mazars shows - 27,570 as the balance at Bank as on 31st March, 2025. But this does not agree with balance as per the Bank…
  16. From the following particulars ascertain the value of inventories as on 31st March, 2025: Inventory as on 1st April, 202410,50,000 Purchase made…
  17. A purchased machinery on 01.01.2021 for 1,94,000 and spent - 6,000 on its erection. On 01.07.2021, additional Machinery costing - 1,00,000 were…
  18. Mr. Kabir accepted a bill for 10,000 drawn on him by Mr. Samarveer on 1st August, 2024 for 3 months. This was for the amount which Kabir owed to…
  19. The following is the Trial Balance of M/s Thomas & Associates on 31st March, 2025: Dr. Cr. Particulars ₹ Capital - 45,00,000 Drawings 5,25,000 -…
  20. Dr. Malik started private practice on 1st April, 2024 with - 8,00,000 of his own fund and - 12,00,000 borrowed at an interest of12p.a. on the…
  21. Freeze Limited gives you the following information Particulars ₹ Particulars ₹ Debtors as on 1st April (Opening Balance) 1,57,500 Discount allowed…
  22. On 31st March, 2025, the Balance Sheet of P, Q and R sharing profits and losses in proportion to their Capital stood as below: Liabilities ₹ Assets…
  23. The partnership deed of a firm consisting of 3 partners - Alfa, Beta and Gamma (profit sharing ratio being2:1:1) and whose fixed capitals are -…
  24. A Limited is a company with an authorised share capital of 2,50,00,000 in equity shares of 10 each, of which - 15,00,000 shares had been issued and…
  25. On 1st April, 2025 Weavers Ltd. issued - 5,00,000 12% debentures of 100 each at a discount of 5%, redeemable on 31st March, 2030. Issue was…
  26. XYZ Ltd. has issued - 2,500,12% convertible debentures of 100 each redeemable after a period of five years. According to the terms & conditions of…
  27. Following is the extract of Balance Sheet of Super Ltd. as at 31st March, 2025: Particulars ₹ Authorized capital: 7,50,000 equity shares of 10 each…