CA CPT Syllabus
Institute of Chartered Accountant of India (ICAI) has notified the date for the CA CPT June examination. The examination is scheduled to be held on 16th June 2019 (Sunday). Candidates who are going to appear in the said examination are informed that here in this page we are proving the updated CA CPT Syllabus 2019 and exam pattern. You are suggested to check it and prepare for your exam accordingly.
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The syllabus and exam pattern are provided in a systematic manner, with the help of provided information you will get to know about the topics from which the question will be asked and exam pattern will provide you the marking scheme of such topics. In addition, we have also provided the CPT Exam previous year Question Papers which help you in the better preparation of examination. So what are you waiting for? Just scroll down the page and check the entire details.
Important Details
Organization Name
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Institute of Chartered Accountant of India (ICAI)
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Exam Name
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CPT
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Page Category
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Syllabus, Exam Pattern and Exam Question Paper
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Status
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Available
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CA CPT Exam Pattern:
Mode of Exam
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Pen and paper based
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Medium of Exam
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English/ Hindi
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Duration of Exam
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2 hours for each session; 4 hours in total
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Type of Questions
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Objective
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Number of Questions
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Section A: Fundamentals of Accounting- 40 questions
Section B: Mercantile Laws- 60 questions
Section C: General Economics- 50 questions
Section D: Quantitative Aptitude- 50 questions
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Marking Scheme
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+1 for every right response
-0.25 for every wrong response
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Related Link:
- ICAI CA CPT Syllabus
- ICAI CA CPT Admit Card
- ICAI CA Final/CPT Result 2018
- How To Apply for CA Membership
- CA CPT Answer Key
- CA Final Exam Time Table
- CA CPT Answer Key
CA CPT Syllabus 2019
Sections and weightage of marks
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CA CPT Syllabus 2019
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Topics
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Section A: Fundamentals of Accounting (60 marks)
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Theoretical Framework
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Meaning and Scope of accounting
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Accounting Policies
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Accounting Concepts, Principles and Conventions
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Accounting as a measurement discipline – valuation principles, accounting estimates
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Accounting Standards – concepts, objectives, benefits
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Accounting Process
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Capital and revenue receipts
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Contingent assets and contingent liabilities
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Books of Accounts leading to the preparation of Trial Balance
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Fundamental errors including rectifications thereof
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Capital and revenue expenditures
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Bank Reconciliation Statement
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Inventories
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Basis of inventory valuation and record keeping
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Depreciation accounting
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Change in depreciation methods
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Methods, computation and accounting treatment of depreciation
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Preparation of Final Accounts for Sole Proprietors
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-
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Accounting for Special Transactions
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Joint Ventures
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Sale of goods on approval or return basis
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Consignments
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Bills of exchange and promissory notes
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Partnership Accounts
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Retirement and death of a partner including treatment of goodwill
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Final accounts of partnership firms
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Basic concepts of admission
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Introduction to Company Accounts
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Re-issue of forfeited shares
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Redemption of preference shares
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Forfeiture of shares
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Issue of shares and debentures
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Section B: Mercantile Laws (40 marks)
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The Indian Contract Act, 1872
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Breach of contract
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Performance of contract
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An overview of Sections 1 to 75 covering the general nature of contract, consideration, and other essential elements of a valid contract
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The Sale of Goods Act, 1930
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Conditions and Warranties
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Unpaid seller and his rights
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Formation of the contract of sale
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Transfer of ownership and delivery of goods
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The India Partnership Act, 1932
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Registration and dissolution of a firm
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General Nature of Partnership
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Rights and duties of partners
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Section C: General Economics (50 marks)
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Micro Economics
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Introduction to Micro Economics
Definition, scope and nature of Economics
Methods of economic study
Central problems of an economy and Production possibilities curve
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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
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Price Determination in Different Markets
Various forms of markets – Perfect Competition, Monopoly, Monopolistic Competition and Oligopoly
Price determination in these markets
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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 behaviour–Marshallian approach and Indifference curve approach
Meaning and determinants of supply, Law of supply and Elasticity of supply
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Indian Economic Development
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Economic Reforms in India
Features of economic reforms since 1991
Liberalisation, Privatisation and Disinvestment
Globalisation
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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
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Money and Banking
Money– Meaning and functions
Commercial Banks– Role and functions
Reserve Bank of India– Role and functions, Monetary policy
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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
Inflation
Budget and Fiscal deficits
Balance of payments
External debts
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Section D: Quantitative Aptitude (50 marks)
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Ratio and proportion, Indices, Logarithms
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Equations
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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
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Inequalities
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Graphs of inequalities in two variables- common region
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Basic concepts of Permutations and Combinations
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Sets, Functions and Relations
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Simple and Compound Interest including annuity- Applications
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Sequence and Series– Arithmetic and geometric progressions
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Basic concepts of Differential and Integral Calculus (excluding trigonometric functions)
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Limits and Continuity Intuitive Approach
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Statistical description of data
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Textual, Tabular & Diagrammatic representation of data
Graphical representation of frequency distribution– Histogram, Frequency Polygon, Ogive
Frequency Distribution
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Measures of Central Tendency and Dispersion
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Arithmetic Mean, Median – Partition Values, Mode, Geometric Mean and Harmonic, Mean, Standard deviation, Quartile deviation
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Theoretical Distributions
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Binomial, Poisson and Normal
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Correlation and Regression
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Probability and Expected Value by Mathematical Expectation
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Sampling Theory
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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
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Index Numbers
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-
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CPT Last Year Exam Question Papers:
CA CPT Previous Year Papers
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CA CPT Question Paper PDF
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CA CPT Question Paper 2018
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CA CPT June 2017 Question Paper
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CA CPT Model Paper of December 2017
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CA CPT Question Paper June 2016
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Note:
Hope the provided CA CPT Syllabus 2019 and CPT Exam Pattern will be beneficial for you, for any doubt or question comment us in below provided comment box.
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