CA CPT Common Proficiency Test Syllabus & Exam Pattern – PDF
CA CPT Syllabus 2021 CA Common Proficiency Test Syllabus and Exam Pattern are available now. Candidates who are applied for CA CPT Jobs have started their Exam preparation for the Written Test which is going to organize by the Charted Accounts of India. All those applicants can check the CA CPT Syllabus and can download. Here, we are providing the CA Common Proficiency Test Exam Pattern. Here we also provided CA CPT syllabus 2021. So before going to begin the preparation, once check the Provided CA CPT Syllabus 2021.
CA CPT Exam Syllabus 2021
The Institute of Chartered Accounts of India (ICAI) will conduct the CPT Examination on 18th June, 2021. The examination will be conduct in two sessions i.e Morning Session (From 10:30 To 12:30 PM) & Afternoon Session (From 2:00 PM To 4:00 PM). The Common Proficiency Test (CPT 2021) will consist the Objective Type question of multiple choice based. It will include the four sections i.e Section-A , B, C & D for fundamental of Accounting, Mercantile Laws, General Economics & Quantitative Aptitude.
- In the examination, candidate will be allowed to opt for an Hindi Medium Question Paper Booklet for answering the questions.
- There will be a negative marking for each wrong answer.
- One fourth (1/4) mark will be deducted for each wrong answer.
- Multiple darkened circle for question will be treated as wrong answer.
CA CPT Exam Pattern 2021
|Session||Section||Subject||Maximum Marks||Minimum Marks||Timing|
|Morning||A||Fundamental of Accounting||60||18||10:30 AM To 12:30 PM|
|Afternoon||C||General Economics||50||15||From 2:00 PM To 4:00 PM|
|Total||200 Marks||100 Marks|
CA CPT Syllabus 2021 / Common Proficiency Test Exam Syllabus PDF @ icaiexam.icai.org
CA CPT Syllabus 2021 is available here. Those candidate who are studying for Common Proficiency Test 2021 should have download CPT Exam Syllabus. It is a necessary document according to the exam perspective. With the help of CA CPT Exam Syllabus you can study in proper way or high score in CPT Examination 2021. Here we are providing section wise subject details of CPT June 2021 Syllabus :
There are fours sections for CA CPT Examination. These are followed as
Section – A : Fundamental of Accounting
Section – B : Mercantile Laws
Section – C : General Economics
Section – D : Quantitative Aptitude
Section –A : Fundamental of Accounting (60 Marks)
Theoretical Framework : (i)Meaning and Scope of accounting (ii) Accounting Concept, Principals and Conventions (iii) Accounting Standards – Concept, Objective, Benefits (iv) Accounting Policies (v) Accounting as measuring discipline – valuation principles, Accounting estimates etc.
Accounting Process : Books of Accounting leading to the preparation of Tribal Balance, Capital and revenue expenditures, Capital and revenue receipt, Contingent assets and Contingent liabilities, Fundamental errors including rectifications.
Bank Reconciliation Statements
Inventories : Basis of Inventory valuation and record keeping
Depreciation accounting : Methods, Computation and accounting treatment of depreciation, Change in depreciation method
Preparation of Final Accounts for Sole Proprietors
Accounting for Special Transactions : (i) Consignments (ii) Joint Venture (iii) Bills of exchange and promissory notes (iv) Sale of goods on approval or returns basis
Partnership Accounts : Final accounts of Partnership firms – Basic concept of admission, retirement and death of partner including treatment of goodwill.
Section – B : Mercantile Laws (40 Marks)
The Indian Contract Act, 1872 : An overview of Section 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 Sales of Goods Act, 1930 : Formation of Contract for Sale, Condition and warranties, Transfer of Ownership and delivery of goods, Unpaid seller and his rights.
The Indian Partnership Act, 1932 : General Nature of Partnership, Rights and duties of partner, Registration and dissolution of a firm.
CA CPT 2021 Syllabus
Section – C : General Economics (50 Marks)
(I) Micro Economics
Introduction to Micro Economics : Definition, scope and nature of Economics, Methods of economics study, Central problem of an economy and production possibilities curves.
Theory of Demand and Supply : (i)Meaning and determinants of demand, Law of demand and Elasticity of demand – Price, income and cross elasticity (ii) Theory of consumer’s behavior (iii) 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, Concept of Cost – Short-run and long-run costs, Average and marginal costs, Total, fixed and variable costs.
Price Determination in Different Markets : Various forms of markets, Price determination in these markets
Indian Economy : (i) Nature of Indian Economy (ii) Role of different sectors – Agriculture, Industry and Services in the development of Indian Economy and their problem and growth (iii) National Income of India, Basic understanding of tax system of India – Direct and Indirect Taxation.
Select Aspect of Indian Economy : (i)Population – Its size, rate of growth and its implication for growth (ii) Property – Absolute and relative property and main programs for property alleviation (iii) Infrastructure – Energy, Transportation, Communication, Health and Education (iv) Inflation (v) Budget and fiscal deficits (vi) Balance of payments (vii) External debts.
Money and Banking : Meaning and fraction (ii) Commercial Bank – Role and function (iii) Reserve Bank of India – Role and function, Monetary Policy.
Section –D : Quantitative Aptitude (50 Marks)
- Ratio and Proportion, Indices, Logarithms
- Equation : Simultaneous linear equation upto three variable, quadratic and cubic equation in one variable, equation of Straight line, intersection of straight lines and graphical solution to linear equation etc.
- Simple and Compound Interest
- Basic Concept of Permutation and Combination
- Sequence and Series
- Sets, Functions and Relations
- Limits and Continuity
- Basic Concept of Differential and Integral Calculus
- Statistical description of data
- Correlation and Regression
- Probability and Expected Value by Mathematical Expectation
- Theoretical Distributions
- Sampling Theory
- Index Number