CA CPT Model Test Paper 9 with solutions for online practice

Electricity paid on 1 October, 2004 for the year to 30 September, 2005 was Rs. 2,400 and electricity paid on 1 October, 2005 for the year to 30 September, 2006 was Rs. 3,200. Electricity payable, as shown in the profit and loss account for the year ended 31 December 2005, would be: