CPT Syllabus 2016 Download ICAI CPT Exam Syllabus Details PDF June/Dec

CPT Syllabus

CPT SyllabusCPT Syllabus has been disclosed. CA CPT Exam is an entrance test for Chartered Accountancy Course conducted twice a year in month of June and December. Candidates appearing for ICAI CPT Exam must check detailed CPT Syllabus 2016 from this page.

Candidates should keep one thing in mind that Common Proficiency Test is a professional course hence success can only be achieved if you have proper knowledge of CPT Syllabus.Complete details about CPT Syllabus is well furnished in the below section of this page by the team of recruitmentlauncher.com.

CPT Syllabus

Common Proficiency Test conducts in two sessions. CPT Syllabus for both sessions are given below.

First Session

Section – A:  Fundamentals of Accounting
Section – B: Mercantile Laws

Second Session
Section – C:  General Economics
Section – D:  Quantitative Aptitude

Detailed CPT Syllabus

Session I

Section A: Fundamentals of Accounting

Theoretical Framework
  • Meaning and Scope of accounting
  • Accounting Concepts, Principles and Conventions
  • Accounting Standards – concepts, objectives, benefits
  • Accounting Policies
  • Accounting as a measurement discipline -valuation principles, accounting estimates
Accounting Process
  • Books of Accounts leading to the preparation of Trial Balance
  • Capital and revenue expenditures
  • Capital and revenue receipts
  • Contingent assets and contingent liabilities Fundamental errors including rectifications thereof
Bank Reconciliation Statement ___
Inventories Basis of inventory valuation and record keeping
Depreciation accounting
  • Methods
  • Computation and accounting treatment of depreciation
  • Change in depreciation methods
Preparation of Final Accounts for Sole Proprietors ___
Accounting for Special Transactions
  • Consignments
  • Joint Ventures
  • Bills of exchange and promissory notes
  • Sale of goods on approval or return basis
Partnership Accounts Final accounts of partnership firms – Basic concepts of admission, retirement and death of a partner including treatment of goodwill
Introduction to Company Accounts
  • Issue of shares and debentures
  • forfeiture of shares
  • re-issue of forfeited shares
  • redemption of preference shares

Section B: Mercantile Laws

  • The Indian Contract Act , 1872: An overview of Sections 1 to 75 covering the general nature of contract , consideration , other essential elements of a valid contract , performance of contract and breach of contract
  • The Sale of Goods Act, 1930: Formation of the contract of sale – Conditions and Warranties –Transfer of ownership and delivery of goods – Unpaid seller and his rights
  • The India Partnership Act, 1932: General Nature of Partnership – Rights and duties of partners –Registration and dissolution of a firm

Session II

How To Qualify Written Exam

Section C: General Economics

Micro Economics
  • Introduction to Micro Economics
  • Theory of Demand and Supply
  • Theory of Production and Cost
  • Price Determination in Different Markets
Indian Economic Development
  • Indian Economy – A Profile
  • Select Aspects of Indian Economy
  • Economic Reforms in India
  • Money and Banking

Section D: Quantitative Aptitude

  • Ratio and proportion, Indices, Logarithms
  • Equations
  • Inequalities
  • Simple and Compound Interest including annuity ─ Applications
  • Basic concepts of Permutations and Combinations
  • Sequence and Series – Arithmetic and geometric progressions
  • Sets, Functions and Relations
  • Limits and Continuity ─ Intuitive Approach5
  • Basic concepts of Differential and Integral Calculus (excluding trigonometric functions)
  • Statistical description of data
  • Measures of Central Tendency and Dispersion
  • Correlation and Regression
  • Theoretical Distributions
  • Sampling Theory
  • Index Numbers

Online Test For Preparation

Exam pattern

Common Proficiency Test (CPT) has Two Sessions. Each session contains two Subjects. CPT exam held for 200 marks and you should get 100 marks to pass CPT exam.

Two Sessions Marks
Section – A: Fundamentals of Accounting 60
Section – B: Mercantile Laws 40
Section – C: General Economics 50
Section – D:  Quantitative Aptitude 50
Total marks 200

Examinees for getting for more details about CPT Syllabus 2016 keep visiting our web portal recruitmentlauncher.com regularly.

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