CA Foundation Accounting RTP September 2026: Question Paper and Solutions
CA Foundation
Accounting
RTP Series
September 2026
30 Questions Indexed
ICAI Examination Archive & Suggested Answers: This directory indexes questions from CA Foundation Accounting RTP (September 2026). 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
30 indexed questions. Open a question to read its full statement and available answer.
- State with reasons, whether the following statements are true or false: (i) Trade Discount is a reduction granted by a supplier from the list price…
- Explain Cash and Mercantile system of accounting
- Define revenue receipts and give examples. How are these receipts treated?
- Change in accounting policy may have a material effect on the items of financial statements." Explain the statement with the help of an example.
- Pass a journal entry in each of the following cases: (i) A running business was purchased by Arjun with the following assets and liabilities: Bank -…
- Classify the following expenditures as capital or revenue expenditure/receipt: (i) ₹ 10,000 spent as import duty on machinery purchased.
- Classify the following expenditures as capital or revenue expenditure/receipt: (ii) Amount received from debtors during the year.
- Classify the following expenditures as capital or revenue expenditure/receipt: (iii) Cost of testing whether the equipment is functioning properly.
- Classify the following expenditures as capital or revenue expenditure/receipt: (iv) Insurance claim received on account of a machinery damaged by…
- Prepare a Purchases book from the following transactions of Techno Computers Date (2026) Particulars Jan. 3 Bought from Rocket Computers (Delhi), on…
- The following errors were discovered in the books of Mr. Krishna: (i) Minor repairs to office premises amounting to ₹ 3,200 plus CGST and SGST @ 9%…
- The Bank Pass Book of Account No.5678 of Mrs. Geeta showed an overdraft of ₹ 33,575 on 31st March 2026. On going through the Pass Book, the…
- Stock taking of Comfort Zone Stores for the year ended 31st March, 2026 was completed by 7th April, 2026, the valuation of which showed a stock…
- A firm purchased a second-hand machinery on 1st April, 2023 for ₹ 30,00,000 subsequent to which ₹ 4,00,000 were spent on its repairs and…
- Mr. Bimal accepted a bill for ₹ 30,000 drawn on him by Mr. Aman on 1st August, 2025 for 3 months. This was for the amount which Bimal owed to Aman.…
- The following are the balances as at 31st March, 2026, extracted from the books of Ms. Priya Nandini, proprietor of Nandini Textiles. ₹ ₹ Plant and…
- The following is the Receipts and payments account of Masters Club for the year ended on 31st March, 2026 Receipts and payments A/c for the year…
- The following is the Balance Sheet of Manish and Suresh as on 1st April, 2025: Liabilities ₹ Assets ₹ Capital Accounts: Building 1,00,000 Manish…
- Aarav Mehta, Rohan Khanna and Vikram Sharma are in partnership sharing profit and losses at the ratio of 2:5:3. The Balance Sheet of the partnership…
- X and Y are partners in a firm, sharing Profits and Losses in the ratio of 3: 2. The Balance Sheet of X and Y as on 31st March, 2025 was as follows:…
- A, B and C were partners sharing profits and losses in the ratio of 4:3: 1. Their Balance Sheet as on 31st March, 2025 was as follows : Liabilities…
- DC Limited invited applications for issuing 3,75,000 equity shares of ₹ 10 each at a premium of ₹ 5 per share. The total amount payable was ₹ 9 per…
- The following is the summarized Balance Sheet of Globus Ltd. as at 31.3.2025: Liabilities ₹ Assets ₹ Share Capital Fixed Assets 3,00,000 Authorised…
- On 1st April 2025, Vertex Industries Ltd. took over assets of ₹ 27,00,000 and liabilities of ₹ 3,60,000 of Summit Manufacturing Ltd. for a purchase…
- Write short notes on: (i) Going Concern concept.
- Write short notes on: (ii) Services a Chartered Accountant can provide to society
- Write short notes on: (iii) Double entry system
- Write short notes on: (iv) Factors taken into consideration for calculation of depreciation.
- Write short notes on: (v) Noting Charges.
- Write short notes on: (vi) Importance of bank reconciliation to an industrial unit.