Apr 6, 2019

CA CPT Syllabus 2019 | Download CPT Exam Question Paper | CPT Exam Pattern

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.

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
Institute of Chartered Accountant of India (ICAI)
Exam Name
Page Category
Syllabus, Exam Pattern and Exam Question Paper

CA CPT Exam Pattern:
Mode of Exam
Pen and paper based
Medium of Exam
English/ Hindi
Duration of Exam
2 hours for each session; 4 hours in total
Type of Questions
Number of Questions
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
Marking Scheme
+1 for every right response
-0.25 for every wrong response

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CA CPT Syllabus 2019
Sections and weightage of marks
CA CPT Syllabus 2019
Section A: Fundamentals of Accounting (60 marks)
Theoretical Framework
Meaning and Scope of accounting
Accounting Policies
Accounting Concepts, Principles and Conventions
Accounting as a measurement discipline – valuation  principles, accounting estimates
Accounting Standards – concepts, objectives, benefits
Accounting Process
Capital and revenue receipts
Contingent assets and contingent liabilities
Books of Accounts leading to the preparation of Trial Balance
Fundamental errors including rectifications thereof
Capital and revenue expenditures
Bank Reconciliation Statement
Basis of inventory valuation and record keeping
Depreciation accounting
Change in depreciation methods
Methods, computation and accounting treatment of depreciation
Preparation of Final Accounts for Sole Proprietors
Accounting for Special Transactions
Joint Ventures
Sale of goods on approval or return basis
Bills of exchange and promissory notes
Partnership Accounts
Retirement and death of a partner including treatment of goodwill
Final accounts of partnership firms
Basic concepts of admission
Introduction to Company Accounts
Re-issue of forfeited shares
Redemption of preference shares
Forfeiture of shares
Issue of shares and debentures
Section B: Mercantile Laws (40 marks)
The Indian Contract Act, 1872
Breach of contract
Performance of contract
An overview of Sections 1 to 75 covering the general nature of contract, consideration, and other essential elements of a valid contract
The Sale of Goods Act, 1930
Conditions and Warranties
Unpaid seller and his rights
Formation of the contract of sale
Transfer of ownership and delivery of goods
The India Partnership Act, 1932
Registration and dissolution of a firm
General Nature of Partnership
Rights and duties of partners
Section C: General Economics (50 marks)
Micro Economics
Introduction to Micro Economics
Definition, scope and nature of Economics
Methods of economic study
Central problems of an economy and Production possibilities curve
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
Price Determination in Different Markets
Various forms of markets – Perfect Competition, Monopoly, Monopolistic Competition and Oligopoly
Price determination in these markets
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
Indian Economic Development
Economic Reforms in India
Features of economic reforms since 1991
Liberalisation, Privatisation and Disinvestment
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
Money and Banking
Money– Meaning and functions
Commercial Banks– Role and functions
Reserve Bank of India– Role and functions, Monetary policy
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
Section D: Quantitative Aptitude (50 marks)
Ratio and proportion, Indices, Logarithms
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
Graphs of inequalities in two variables- common region
Basic concepts of Permutations and Combinations
Sets, Functions and Relations
Simple and Compound Interest including annuity- Applications
Sequence and Series– Arithmetic and geometric progressions
Basic concepts of Differential and Integral Calculus (excluding trigonometric functions)
Limits and Continuity Intuitive Approach
Statistical description of data
Textual, Tabular & Diagrammatic representation of data
Graphical representation of frequency distribution– Histogram, Frequency Polygon, Ogive
Frequency Distribution
Measures of Central Tendency and Dispersion 
Arithmetic Mean, Median – Partition Values, Mode, Geometric Mean and Harmonic, Mean, Standard deviation, Quartile deviation
Theoretical Distributions
Binomial, Poisson and Normal
Correlation and Regression
Probability and Expected Value by Mathematical Expectation
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
Index Numbers

CPT Last Year Exam Question Papers:
CA CPT Previous Year Papers
CA CPT Question Paper PDF
CA CPT Question Paper 2018
CA CPT June 2017 Question Paper
CA CPT Model Paper of December 2017
CA CPT Question Paper June 2016

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