CA CPT Syllabus 2017 PDF All Topics Complete Syllabus & New Exam Pattern
Syllabus is very important for any examination. Here we are providing CA CPT Syllabus 2017 Exam Pattern, Study Material for better preparations Institute of Chartered Accountants of India will schedule on 18th December 2016. Candidate who wants to have a better performance in their program can download Syllabus/ Exam Pattern in PDF format on the official website or from the link given below on this page.
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Details about CA CPT Syllabus 2017:
· Organization Name: Institute of Chartered Accountants
· Category: Syllabus
· Announcement Type: CA CPT 2016 – 17 Online Registration
· Name of the Exam: Common Proficiency Test (CPT)
· Official site: ww.icai.org
· Fundamentals of Accounting
· Mercantile Law
· General Economics and
· Quantitative Aptitude.
Section A: Fundamentals of Accounting (60 Marks)
· 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
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
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
· 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, redemption of preference shares.
Section B: Mercantile Laws (40 Marks)
· 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 (Two Sections– Two hours – 100 Marks)
Section C: General Economics (50 Marks)
(I) Micro Economics
1. Introduction to Micro Economics
· Definition, scope and nature of Economics
· Methods of economic study
· Central problems of an economy and Production possibilities curve.
2. Theory of Demand and Supply
· Meaning and determinants of demand, Law of demand and Elasticity of demand ─ Price, income and cross elasticity
· Theory of consumer ’s behavior – Marshall Ian approach and Indifference curve approach
· Meaning and determinants of supply, Law of supply and Elasticity of supply.
Theory of Production and Cost
· Meaning and Factors of production
· Laws of Production – The Law of variable proportions and Laws of returns to scale
· Concepts of Costs ─ Short-run and long-run costs, Average and marginal costs, Total, fixed and variable costs.
4. Price Determination in Different Markets
· Various forms of markets – Perfect Competition, Monopoly, Monopolistic Competition and Oligopoly
· Price determination in these markets.
(II) Indian Economic Development
5. Indian Economy – A Profile
Nature of the Indian Economy
· Role of different sectors – Agriculture, Industry and Services in the development of the Indian economy, their problems and growth
· National Income of India – Concepts of national income, Different methods of measuring national income, Growth of national income and per capita income in various plans.
· Basic understanding of tax system of India – Direct and Indirect Taxation
Select Aspects of Indian Economy
· Population – Its size, rate of growth and its implication for growth
· Poverty – Absolute and relative poverty and main programs for poverty alleviation
· Unemployment – Types, causes and incidence of unemployment
· Infrastructure ─ Energy, Transportation, Communication, Health and Education
· Budget and Fiscal deficits
· Balance of payments
· External debts.
Economic Reforms in India
· Features of economic reforms since 1991
· Liberalization, Privatization and Disinvestment
Money and Banking
· Money – Meaning and functions
· Commercial Banks – Role and functions
· Reserve Bank of India – Role and functions, Monetary policy.
Common Proficiency Test
Fundamentals of Accounting
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