What type of questions are asked in a CA articleship interview?
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There can be different kinds of questions that are asked during a CA Articleship interview but there are few questions that are common to all the interviews and if you wish to know what these CA Articleship interview questions and answers are then you can find them on club4ca.com
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Q1. Tell us something about yourself.
Q2. Why did you choose CA as a career?
Q3. Tell me about your area of Interest.
Q4. Why you have scored less in ….. Subject?
Q5. Tell us something about your accomplishments in extracurricular activities. ps5 release date
This question might hesitate you first but you should there its reply very smartly. Respond like if you hire me, it will be a great chance where I can glass case my skills. Whatever target set for me, I’ll create sure to total them within a specific time.
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Tell us something about yourself.
Why did you choose CA as a career?
Tell me about your area of Interest.
Why you have scored less in ….. ...
Tell us something about your accomplishments in extracurricular activities.
Define Assessment year and Previous Year.Assessment Year is the period of 12 months which starts from 1st April and ends on 31st March.For example: 1st April 2011 to 31st March 2012. Previous Year is the financial year immediately preceding assessment year. For example: 1st April 2010 to 31st March 2011 is the year in which income was earned which will be assessed or charged to tax in A.Y 2011-2012. |
What does the term Person includes?According to Section 2(31), the term Personal includes:
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What are the five heads of income to calculate Total Income of the Assessee?
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Who is a Resident and Ordinarily Resident (ROR)?An individual is treated as Resident and Ordinarily Resident if he satisfies any one of the basic conditions and both the following additional conditions –Basic Conditions:
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What is Incidence of Tax in the case of Resident but Not-ordinarily Resident?A Resident but Not-ordinarily Resident is taxable in respect of
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Which incomes are deemed to have accrued or arisen in India, even if they accrue or arise outside India?
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Which incomes are exempt under sec. 10 of the Act?
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Which are the main items included in Salary?
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Define Gratuity.Gratuity is the amount payable by the employer to the employee as recognition for the long term association of the employee with the employer.It may be payable by the employer in two ways:
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Define Pension.Pension is a periodical payment received by the employee from the employer after he ceases to be the employee. It is taxed as Salary.Calculation of pension is done in two forms: Uncommuted Pension – is regular periodical pension to employee which is taxable to all kinds of employees. Commuted Pension – is a lump sum payment in lieu of periodical pension: If such pension is received by government employee then it is wholly exempt. Non government employees can avail exemption to a certain extent:
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Which employers are covered under Voluntary Retirement Scheme?
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What is Provident Fund Scheme and what are its types?Provident Fund Scheme is an employee welfare scheme. According to this a certain amount is deducted from the salary of the employee which is referred to a Employee’s Contribution to PF. In some cases, the employer also contributes as equal amount which is referred as Employer’s Contribution to PF. Both employees’ contribution as well as employer’s contribution is invested. The interest earned on such investment is credited to the PF Account of the employee.Types of Provident Fund: 1. Statutory Provident Fund – maintained by Government organizations, local authorities, universities and educational institutions. 2. Recognized Provident Fund – is the fund to which the provisions of employees Provident Fund and Miscellaneous Provisions Act, 1952 apply. 3. Unrecognized Provident Fund – is not recognized by the income tax authorities. |
What do you understand by Superannuation Fund? How is it taxed?Superannuation fund is an employee welfare scheme which is usually applicable in case of very senior employees. When the employee ceases to be the employee, employee’s contribution, employer’s contribution and the interest thereon is paid to the employee and in case of death of the employee to the legal heirs of the employee.The tax treatment in case of an Approved Superannuation Fund is as below:
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List down the allowances that are fully taxable.
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What are the special allowances which are exempt to the extent amount received or the amount spent?
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What is the criterion for exemption of H.R.A?Exemption of H.R.A depends upon the following:
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Which perequisites are exempt from tax in the hands of employees?
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On what conditions deductions will be allowed from Income from other sources?Any expenditure incurred for earning the income which is included under the head income from other sources will be allowed as a deduction from such income provided that the following conditions are satisfied:
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What type of income is included under the head of Income from other sources?
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Differential between Short term Capital asset and Long term Capital asset.Short term capital assets are those assets which are held by an assessee for not more than 36 months, immediately prior to its date of transfer. But in the following cases an asset help for not more than 12 months is treated as short term capital asset:
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1. What are the roles and responsibilities of a CA in a firm or an organization? |
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Below given are some common and frequently asked questions in articleship-interviews and how you can face them -
- Tell me about yourself.
- Why Chartered Accountancy
- Why do you want to join our firm
- Why Audit/Taxation (Whichever field you decide to apply for)
- Do you have any work experience
- Your greatest strength
- Your biggest weakness
- Where do you see yourself in five years
For more details visit 7 Things to know before joining CA Articleship,CA Articleship Stipend As Per ICAI & Big 4
Most of the times in interviews for articleship they don't ask too many questions. They may ask you about your family, why you want to join their firm, how did you come to know about them, which is your field of interest, etc. They may also ask you few provisions of tax and company law and some basics of accounting. Its just that they might ensure your conceptual clarity in some areas
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