CA CPT 2021 Salary

Chartered Accountant Common Proficiency Test ( CA CPT ) Entrance  Examination syllabus - 2015 :

Session I: Fundamentals of Accounting & Mercantile Laws

Fundamentals of Accounting

1. Theoretical Framework

Meaning and Scope of accounting

Accounting as a measurement discipline – valuation principles, accounting estimates

Accounting Standards – concepts, objectives, benefits

Accounting Policies

Accounting Concepts, Principles and Conventions

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

5. Basis of inventory valuation and record keeping

6. Depreciation accounting

Methods

computation and accounting treatment of depreciation

Change in depreciation methods

7. Preparation of Final Accounts for Sole Proprietors

8. Accounting for Special Transactions

Consignments

Joint Ventures

Bills of exchange and promissory notes

Sale of goods on approval or return basis

9. Partnership Accounts

Final accounts of partnership firms – Basic concepts of admission,

Retirement and death of a partner including treatment of goodwill

10. Introduction to Company Accounts

Issue of shares and debentures

Forfeiture of shares, re-issue of forfeited shares

Redemption of preference shares

Mercantile Laws

The Indian Contract Act, 1872

The Sale of Goods Act, 1930

The India Partnership Act, 1932

General Economics

Micro Economics

Introduction to Micro Economics

Theory of Demand and Supply

Theory of Production and Cost

Price Determination in Different Markets

Indian Economic Development

Indian Economy – A Profile

Select Aspects of Indian Economy

Economic Reforms in India

Money and Banking

Quantitative Aptitude

Ratio and proportion, Indices, Logarithms

Equations

Inequalities

Simple and Compound Interest including annuity ? Applications

Basic concepts of Permutations and Combinations

Sequence and Series – Arithmetic and geometric progressions

Sets, Functions and Relations

Limits and Continuity ? Intuitive Approach

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

Statistical description of data

Measures of Central Tendency and Dispersion

Correlation and Regression

Probability and Expected Value by Mathematical Expectation

Theoretical Distributions Binomial, Poisson and Normal

Sampling Theory

Index Numbers

For further Details Refer the official website .

http://icaiexam.icai.org/guide_cpt.php