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CA is the expert who are endowed with trust and obligation, going about as mastery in charge of different budgetary exercises conveyed under the organizations. To be a contracted bookkeeper is thought to be a major accomplishment. It has an incredible breadth, offering brilliant prospects in corporate world particularly in Finance.

CA-CPT is a typical inclination test that judges hopefuls' capacities in the accompanying four zones i.e. Bookkeeping, Mercantile Laws, General Economics and Quantitative Aptitude. On the off chance that an applicant qualifies CPT test then he/she will be qualified to compose IPCC (Integrated Professional Competence Course) exam that is led in two sessions. CA-CPT exam is normally held each year in the month of June.

The Syllabus for CA CPT Test is as given below:

Common Proficiency Test (CPT)

(One paper – Four hours – 200 Marks)

Level of Knowledge: Basic knowledge


(Two Sections– Two hours – 100 Marks)

Section A: Fundamentals of Accounting ( 60 Marks )

Objective: To develop conceptual understanding of the fundamentals of
financial accounting system.


1. Theoretical Framework

(i) Meaning and Scope of accounting

(ii) Accounting Concepts, Principles and Conventions

(iii) Accounting Standards – concepts, objectives, benefits

(iv) Accounting Policies

(v) Accounting as a measurement discipline – valuation principles, accounting

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


6. Preparation of Final Accounts for Sole Proprietors

7. Accounting for Special Transactions

(a) Consignments

(b) Joint Ventures

(c) Bills of exchange and promissory notes

(d) 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 )

Objective: To test the general comprehension of elements of mercantile law


1. 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.

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.


(Two Sections– Two hours – 100 Marks)

Section C: General Economics ( 50 Marks )

Objective: To ensure basic understanding of economic systems, economic
behaviour of individuals and organizations.


(I) Micro Economics

1. Introduction to Micro Economics

(a) Definition, scope and nature of Economics

(b) Methods of economic study

(c) Central problems of an economy and Production possibilities curve.

2. Theory of Demand and Supply

(a) Meaning and determinants of demand, Law of demand and Elasticity of
demand ─ Price, income and

cross elasticity

(b) Theory of consumer ’s behaviour – Marshallian approach and Indifference
curve approach

(c) Meaning and determinants of supply, Law of supply and Elasticity of

3. Theory of Production and Cost

(a) Meaning and Factors of production

(b) Laws of Production – The Law of variable proportions and Laws of returns
to scale

(c) Concepts of Costs ─ Short-run and long-run costs, Average and marginal
costs, Total, fixed and

variable costs.

4. Price Determination in Different Markets

(a) Various forms of markets – Perfect Competition, Monopoly, Monopolistic
Competition and Oligopoly

(b) Price determination in these markets.


(II) Indian Economic Development

5. Indian Economy – A Profile

(a) Nature of the Indian Economy

(b) Role of different sectors – Agriculture, Industry and Services in the
development of the Indian

economy, their problems and growth

(c) 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.

(d) Basic understanding of tax system of India – Direct and Indirect Taxation

6. Select Aspects of Indian Economy

(a) Population – Its size, rate of growth and its implication for growth

(b) Poverty – Absolute and relative poverty and main programs for poverty

(c) Unemployment – Types, causes and incidence of unemployment

(d) Infrastructure ─ Energy, Transportation, Communication, Health and

(e) Inflation

(f) Budget and Fiscal deficits

(g) Balance of payments

(h) External debts.

7. Economic Reforms in India

(a) Features of economic reforms since 1991

(b) Liberalisation, Privatisation and Disinvestment

(c) Globalisation.

8. Money and Banking

(a) Money – Meaning and functions

(b) Commercial Banks – Role and functions

(c) Reserve Bank of India – Role and functions, Monetary policy.

Section D: Quantitative Aptitude ( 50 Marks )

Objective: To test the grasp of elementary concepts in Mathematics and
Statistics and application of the same as useful quantitative tools.


1. Ratio and proportion, Indices, Logarithms

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

(a) Textual, Tabular & Diagrammatic representation of data.

(b) Frequency Distribution.

(c) 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.

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

Model CA CPT Question Papers will push the understudies to assess their planning as for the CPT Exams and enhance their execution by concentrating on the feeble and solid territories.
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