CA CPT Syllabus 2023 (Latest) CA Entrance Exam Exam Pattern, Eligibility, Selection Process Download

CA CPT Syllabus 2023 CA Common Proficiency Test Syllabus and Exam Pattern are available now.  Candidates who are applying 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 it. Here, we are providing the CA Common Proficiency Test Exam Pattern. Here we also provided the CA CPT syllabus 2023. So before going to begin the preparation, once check the Provided  CA CPT Syllabus 2023.

CA CPT 2023 Highlights

Name of the examChartered Accountants Common Proficiency Test (CA CPT)
name of the BodyCA Foundation Exam
Conducting BodyInstitute of Chartered Accountants of India (ICAI)
LanguageEnglish and Hindi
Online ApplicationFeb 03 to March 03, 2023
Date of Exam45078

CA CPT 2023 Eligibility Criteria

  1. To sit for the foundation exam in June 2023 session the candidate must be registered with the Board of Studies by April 2023.
  2. The candidate must have given the 10+2 exam from a centre or state-recognised institution before giving the foundation exam.
  3. The candidates whose 10+2 results are awaited can appear for the exam.
  4. There is no age limit for the CA CPT exam.
  5. There are no minimum marks required for the foundation exam but candidates who have secured 55% or more marks in Bachelor in Commerce are exempted from writing the foundation exam altogether.

Check the Latest CA Entrance Exam Exam 2023 PDF


One Paper, Two Sessions


200 Marks

Session I:
Section A: Fundamentals of Accounting60 Marks
Section B: Mercantile Laws40 Marks
Session II:
Section C: General Economics50 Marks
Section D: Quantitative Aptitude50 Marks

CA CPT Exam Syllabus 2023

The Institute of Chartered Accounts of India (ICAI) will conduct the CPT Examination on 18th June, 2023. 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 2023) 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 2023

SessionSectionSubjectMaximum MarksMinimum MarksTiming
MorningAFundamental of Accounting601810:30 AM To 12:30 PM
BMercantile Laws4012
AfternoonCGeneral Economics5015From 2:00 PM To 4:00 PM
DQuantitative Aptitude5015
Total200 Marks100 Marks

CA CPT Syllabus 2023 / Common Proficiency Test Exam Syllabus PDF @

CA CPT Syllabus 2023 is available here. Those candidate who are studying for Common Proficiency Test 2023 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 2023. Here we are providing section wise subject details of CPT June 2023 Syllabus :

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) To develop conceptual understanding of the fundamentals of financial accounting system.


  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

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

  1. Inventories

Basis of inventory valuation and record keeping.

5.                        Depreciation accounting

Methods, computation and accounting treatment of depreciation, Change in depreciation methods.

6.                        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

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 )


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
  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
  3. The India Partnership Act, 1932: General Nature of Partnership – Rights and duties of partners – Registration and dissolution of a




(Two Sections– Two hours – 100 Marks)

Section C: General Economics ( 50 Marks )

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


  • Micro Economics

1.   Introduction to Micro Economics

  • Definition, scope and nature of Economics
  • Methods of economic study
  • Central problems of an economy and Production possibilities

2.   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

3.   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

4.   Price Determination in Different Markets

  • Various forms of markets – Perfect Competition, Monopoly, Monopolistic Competition and Oligopoly
  • Price determination in these

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

6.   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

7.   Economic Reforms in India

  • Features of economic reforms since 1991
  • Liberalisation, Privatisation and Disinvestment

8.   Money and Banking

  • Money – Meaning and functions
  • Commercial Banks – Role and functions
  • Reserve Bank of India – Role and functions, Monetary

Section D: Quantitative Aptitude ( 50 Marks )


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

  1. Basic concepts of Permutations and Combinations

6.   Sequence and Series – Arithmetic and geometric progressions

  1. Sets, Functions and Relations

8.   Limits and Continuity ─ Intuitive Approach

  1. Basic concepts of Differential and Integral Calculus (excluding trigonometric functions)

10.    Statistical description of data

  • Textual, Tabular & Diagrammatic representation of
  • Frequency
  • 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

  1. 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

Click Here to Download CA CPT Syllabus 2023 PDF

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