All Government Jobs Are you looking over CA CPT Syllabus? Here is our article which provides you a brief overview of the CA CPT Syllabus. It is the Institute of Chartered Accountants of India which sets the Chartered Accountancy on Proficiency Test 2019. It is one of the most popular exams which is held in our country and it is one of the entry-level tests to Chartered Accountancy Course. CA CPT is held twice in a year for all the students who are registered for common proficiency course. Here in this article, you can cover all the subjects required for this test. This test consists of four subjects, Viz. Accountancy, Mercantile Laws, General Economics and Quantitative Aptitude with an objective of testing subject knowledge in these subject areas. The detailed syllabus of CPT has been provided below.
The Institute of Chartered Accountants of India has two types of Examination, they are.
| CPT Syllabus | |
| ICAI Common Proficiency Test 2019 | Common Proficiency Test (CPT) |
ICAI Common Proficiency Test 2019:-
| Session I | Session II | ||
| Section A | Fundamentals of Accounting | Section C | General Economics |
| Section B | Mercantile Laws | Section D | Quantitative Aptitude |
Common Proficiency Test:-
Level of Knowledge:- Basic Knowledge.
| Section | Syllabus | Topics |
| Section A:- Fundamentals of Accounting | 1. Theoretical Framework | Accounting as a Measurement Discipline- Valuation Principles, accounting estimates. |
| Meaning and scope of accounting | ||
| Accounting Policies | ||
| Accounting Concepts, Principles, and Conventions | ||
| Accounting Standards- Concepts, Objectives, Benefits. | ||
| 2. Accounting Process | Books of accounts leading to the preparations of Trial Balance, Capital and Revenue Expenditures, Capital and Revenue Receipts, Contingent assets and contingent liabilities, Fundamental Errors including rectifications thereof. | |
| 3. Bank Reconciliation Statement. | ||
| 4. Inventories | Basis of Inventory Valuation and Record Keeping. | |
| 5. Depreciation Accounting | Methods, Computations and Accounting treatment of depreciation, change in depreciation Methods. | |
| 6. Preparation of Final Accounts for Sole Proprietors. | ||
| 7. Accounting for Special Transactions. | Consignments | |
| Joint Ventures | ||
| Bills of Exchange and promissory notes | ||
| Sale of goods on approval or return basis. | ||
| 8. Partnership Accounts | Final accounts of Partnership firms- Basic Concepts of admission, retirement, and death of a partner including treatment of goodwill | |
| 9.Introduction to company Accounts. | Issue of shares and debentures, forfeiture of shares, re-issue of forfeited shares, the redemption of preference shares. | |
| Section B:- Mercantile Laws | 1. The Indian Contract Act, 1872 | Breach of Contract |
| Performance of Contract | ||
| An overview of sections which is covering the general nature of the contract, consideration, and other essential elements of a valid contract. | ||
| 2. The sale of goods Act, 1930. | Conditions and Warranties | |
| Unpaid seller and his rights | ||
| Formation of the Contract of sale | ||
| Transfer of Ownership and Delivery of goods. | ||
| 3. The India Partnership Act, 1932. | Registration and Dissolution of a firm. | |
| General Nature of partnership | ||
| Rights and Duties of Partners. | ||
| Section C:- General Economics | 1. Micro Economics | Introduction to Micro Economics |
| Theory of production and cost | ||
| Price Determination in Different Markets | ||
| Theory of Demand and Supply | ||
| 2. Economic Development | Economic Reforms in India. | |
| Indian Economy- A Profile | ||
| Money and Banking | ||
| Select Aspects of Indian Economy | ||
| Section D:- Quantitative Aptitude | 1. Ratio and Proportion, Indices, Logarithms. | - |
| 2. Equations | Linear variables | |
| Quadratic and Cubic equations in one variable. | ||
| Equations of a straight line. | ||
| The intersection of Straight lines | ||
| Graphical Solution to Linear Equations. | ||
| 3. Inequalities | Graphs of inequalities in two variables- common regions | |
| 4. Basic Concepts of permutations and Combinations | - | |
| 5. Sets, Functions, and Relations | - | |
| 6. Simple and Compound interest including annuity- Applications. | - | |
| 7. Sequence and Series- Arithmetic and Geometric Progressions. | - | |
| 8. Basic Concepts of Differential and Integral Calculus. | - | |
| 9. Limits and Continuity Intuitive Approach. | - | |
| 10. The statistical description of data. | Textual, Tabular & Diagrammatic representation of data. | |
| Graphical representation of frequency distribution- Histogram, Frequency Polygon, ogive. | ||
| Frequency distribution. | ||
| 11. Measures of Central Tendency and Dispersion. | The arithmetic means, Median-Partition Values, Modes, Geometric Mean and Harmonic, Mean, Standard Deviation, Quartile Deviation. | |
| 12. Theoretical Distributions. | Binomial, Poisson and Normal. | |
| 13. Correlation and Regression | - | |
| 14. Probability and Expected Value by Mathematical Expectation. | - | |
| 15. Sampling Theory | Basic Principles of sampling theory. | |
| Comparison between sample survey and complete enumeration | ||
| Errors in sample survey | ||
| Some important terms associated with sampling | ||
| Types of sampling | ||
| Theory of estimation | ||
| Determination of Sample Size. |
