CA-CPT Syllabus
Common Proficiency Test:
Students who wish to pursue Chartered Accountancy Course can register for the CPC(Common proficiency course) after passing 10th examination and they can appear in the CPT either on appearing or passing 10=2 examination. Students who wish to pursue the next step of CA course are required to qualify CPT as well as 10=2 or its equivalent examination.
It is just an entry level test for Chartered Accountancy course, which is held twice in a year in June and December for registered students of common proficiency course. It is a test of four subjects viz, Accounting, Mercantile Laws, General Economics and Quantitative Aptitude with an objective to test basic knowledge in these subject areas. This test is for 200 marks and is divided into two sessions of two hours each with a break in between. CPT is a test where question are of objective and each question carries 1 marks and even a wrong answer declines 0.25 marks which means there is negative marking so students are advised to study thoroughly the syllabus which is as follows:
1. Financial Accounting:
2. Mercantile Laws
3. General Economics:
4. Quantitative Aptitude:
Students who wish to pursue Chartered Accountancy Course can register for the CPC(Common proficiency course) after passing 10th examination and they can appear in the CPT either on appearing or passing 10=2 examination. Students who wish to pursue the next step of CA course are required to qualify CPT as well as 10=2 or its equivalent examination.
It is just an entry level test for Chartered Accountancy course, which is held twice in a year in June and December for registered students of common proficiency course. It is a test of four subjects viz, Accounting, Mercantile Laws, General Economics and Quantitative Aptitude with an objective to test basic knowledge in these subject areas. This test is for 200 marks and is divided into two sessions of two hours each with a break in between. CPT is a test where question are of objective and each question carries 1 marks and even a wrong answer declines 0.25 marks which means there is negative marking so students are advised to study thoroughly the syllabus which is as follows:
1. Financial Accounting:
1. | Theoretical Framework | ||||||||||
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2. | 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. | |||||||||||
3. | Bank Reconciliation Statement | ||||||||||
4. | Inventories | ||||||||||
Basis of inventory valuation and record keeping. | |||||||||||
5. | Depreciation accounting | ||||||||||
Methods, computation and accounting treatment of depreciation, Change in depreciation methods. | |||||||||||
6. | Preparation of Final Accounts for Sole Proprietors | ||||||||||
7. | Accounting for Special Transactions | ||||||||||
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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, redemption of preference shares. |
2. Mercantile Laws
1. | The Indian Contract Act, 1872 |
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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. | |
2. | 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. | |
3. | The India Partnership Act, 1932 |
General Nature of Partnership – Rights and duties of partners – Registration and dissolution of a firm. |
I. | Micro Economics | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
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II. | Indian Economic Development | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
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4. Quantitative Aptitude:
1. | Ratio and proportion, Indices, Logarithms. | ||||||
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2. | Equations | ||||||
Linear – simultaneous linear equations up to three variables, quadratic and cubic equations in one variable, equations of a straight line, intersection of straight lines, graphical solution to linear equations. | |||||||
3. | Inequalities | ||||||
Graphs of inequalities in two variables common region. | |||||||
4. | Simple and Compound Interest including annuity, Applications | ||||||
5. | Basic concepts of Permutations and Combinations | ||||||
6. | Sequence and Series – Arithmetic and geometric progressions | ||||||
7. | Sets, Functions and Relations | ||||||
8. | Limits and Continuity, Intuitive Approach | ||||||
9. | Basic concepts of Differential and Integral Calculus (excluding trigonometric functions) | ||||||
10. | Statistical description of data | ||||||
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11. | Measures of Central Tendency and Dispersion | ||||||
Arithmetic Mean, Median – Partition Values, Mode, Geometric Mean and Harmonic, Mean, Standard deviation, Quartile deviation | |||||||
12. | Correlation and Regression | ||||||
13. | Probability and Expected Value by Mathematical Expectation | ||||||
14. | Theoretical Distributions | ||||||
Binomial, Poisson and Normal. | |||||||
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 . | |||||||
16. | Index Numbers |
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