CA CPT Syllabus 2018 Question Paper Exam Pattern {New}

Wednesday, April 4, 2018

CA CPT Syllabus 2018 Question Paper Exam Pattern {New}


CA CPT Syllabus
Dear viewers are you going to appear for CPT exam which is organized twice which is organized in twice in a year in the months of June and December by Institute of Chartered Accountants of India and now looking for CA CPT Syllabus then you are here at right place, You can easily start your preparation by going through Question Paper Exam Pattern {New}.


CA CPT Syllabus 2018 and Exam pattern is available here to download. ICAI conducts CPT exam every year to select eligible candidates. There are four subjects in CPT Syllabus i.e. Fundamentals of Accounting, Mercantile Law, General Economics and Quantitative Aptitude. Get exam pattern and syllabus from here.


CA Common Proficiency Test Exam pattern and Syllabus 2018 brief details:
Organization Name Institute of Chartered Accountants of India
Exam Name CPT exam
Exam month June and December
Category Syllabus and Exam pattern
Official Site www.icai.org

Read: ICAI CA CPT Admit Card


Common Proficiency Test
Session I
Section A Fundamentals of Accounting 60 Marks
Section B Mercantile Law 40 Marks
Session II
Section C General Economics 50 Marks
Section D Quantitative Aptitude 50 Marks

 Minimum Passing Marks for CPT
Section Subject Maximum Marks Minimum Marks
A Fundamentals of Accounting 60 18
B Mercantile Law 40 12
C General Economics 50 15
D Quantitative Aptitude 50 15
Total 200 100*


Common Proficiency Test Syllabus
(One paper – Four hours – 200 Marks)
Level of Knowledge: Basic knowledge

SESSION – I
(Two Sections– Two hours – 100 Marks)

CPT Fundamentals of Accounting Syllabus For June 2018
Section A: Fundamentals of Accounting (60 Marks)
  1. 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 
  1. 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.
  1. Bank Reconciliation Statement
  1. Inventories
The basis for inventory valuation and record keeping.
  1. Depreciation accounting
Methods, computation and accounting treatment of depreciation, Change in depreciation methods.
  1. Preparation of Final Accounts for Sole Proprietors
  1. Accounting for Special Transactions
  • Consignments
  • Joint Ventures
  • Bills of exchange and promissory notes
  • Sale of goods on approval or return basis.
  1. Partnership Accounts
Final accounts of partnership firms – Basic concepts of admission, retirement, and death of a partner including treatment of goodwill.
  1. Introduction to Company Accounts
An issue of shares and debentures, forfeiture of shares, re-issue of forfeited shares, the redemption of preference shares.

Read: ICAI CA Final/CPT Result 2018 

CPT Mercantile Law Syllabus for June 2018
Section B: Mercantile Laws (40 Marks)
  • The Indian Contract Act, 1872: An overview of Sections 1 to 75 covering the general nature of the contract, consideration, other essential elements of a valid contract, performance of a 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)

CPT General Economics Syllabus For June 2018
Section C: General Economics (50 Marks)

(I) Micro Economics

  1. Introduction to Micro Economics
  • Definition, scope, and nature of Economics
  • Methods of economic study
  • The Central problems of an economy and Production possibilities curve.
  1. 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.
  1. 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.
  1. 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
  1. 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
  1. 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.
  1. Economic Reforms in India
  • Features of economic reforms since 1991
  • Liberalization, Privatization, and Disinvestment
  1. Money and Banking
  • Money – Meaning and functions
  • Commercial Banks – Role and functions
  • Reserve Bank of India – Role, and functions, Monetary policy.


CA CPT Exam syllabus-CPT Quantitative Aptitude Syllabus For June 2018
Section D: Quantitative Aptitude (50 Marks)
  • Ratio and proportion, Indices, Logarithms
  • 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 of linear equations.

Read: पढ़ने के लिए Time Table कैसे बनाये 

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
  • Textual, Tabular & Diagrammatic representation of data.
  • Frequency Distribution.
  • Graphical representation of frequency distribution – Histogram, Frequency Polygon, Ogive

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.


Sampling Theory
Basic Principles of sampling theory, Comparison between sample survey and complete enumeration, Errors in sample surveys, Some important terms associated with sampling, Types of sampling, Theory of estimation, Determination of sample size.

Index Numbers
CA CPT Exam Syllabus– Foundation Course (CPT)  syllabus applicable from 2018
Foundation Course: Number of Papers — 4
There are 4 papers in the CA Foundation course. Remember one thing that Paper 2 and Paper 4 will be Objective type papers. Read below!!
  • Paper I: Principles and Practices of Accounting (100 Marks)
  • Paper 2*: Business Mathematics and Logical Reasoning & Statistics (100 Marks)
  • Part I: Business Mathematics and Logical Reasoning (60 Marks)
  • Part II: Statistics (40 Marks)


Paper 3: Mercantile Law & General English (100 Marks)
  • Part I: Mercantile Law (60 Marks)
  • Part II: General English (40 Marks)

Paper 4*: Business Economics & Business and Commercial Knowledge (100 Marks)
  • Part I: Business Economics (60 Marks)
  • Part II: Business and Commercial Knowledge (40 Marks)

*Paper 2 and Paper 4 will be Objective type papers
  • Passing percentage: Aggregate- 50% and Subject-wise- 40% at one sitting.
  • Objective type question of I or more marks.
  • Examination: In the month of November and May after passing Class XII


Important Note:
Official Site: Check here


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