CA CPT

The entrance exam CPT will be termed as CA Foundation course. CPT was a MCQ based exam but CA Foundation exam will be partially subjective. CA Foundation Exam will be of 400 marks. As the CA Foundation exam will be partially subjective more time gap is given to students for preparation. So the students shall register for CA Foundation exam 9 months prior to the exam which was 6 months for CPT. Two new subjects have been added and the marking scheme and exam pattern has also been changed.\ However,the final date from which new scheme will be implemented is not yet announced by ICAI.

CA CPT Syllabus

CA CPT Syllabus | Fundamentals of Accounting

Contents

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 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

4. 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

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.

CA CPT Syllabus  | Mercantile Law

Contents

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.

CA CPT Syllabus  | General Economics

Contents

(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 supply.

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 alleviation

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

(d) Infrastructure — Energy, Transportation, Communication, Health and Education

(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.

CA CPT Syllabus | Quantitative Aptitude

Contents

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

Minimum Passing Marks For CA CPT :

A candidate is required to secure a minimum of 30 per cent marks in each Section and a minimum of 50 per cent marks in aggregate in all the four Sections to pass the Common Proficiency Test.

In other words, it is clarified that if a candidate secures a minimum of 50 per cent marks in the aggregate but fails to secure the minimum marks required in any one or more of the sections A, B, C or D (as mentioned above), his result will be FAIL. Similarly, if a candidate secures a minimum of 30per cent marks in each section but fails to secure 50 per cent marks in the aggregate of all sections,his result will be FAIL.

Minimum Passing Marks for CPT
Section Subject Maximum Marks Minimum Marks
A Fundamentals of Accounting 60 18
B Mercantile Law 40 12
C General Economics 50 15
D Quantitative Aptitude 50 15
Total 200 100*

Exam Dates and Schedule :

The exam is conducted twice in a year in month of June and December
Students have to register two months ealier

Exam Centres : 

Tentative list of examination centres

WESTERN REGION
AHMEDABAD GOA NAGPUR SOLAPUR
AHMEDNAGAR JALGAON NASHIK SURAT
AKOLA JAMNAGAR PIMPRI CHINCHWAD THANE
AMRAVATI KOLHAPUR PUNE VADODARA
ANAND LATUR RAJKOT
AURANGABAD MUMBAI SANGLI

Ahmedabad is divided into two zones, namely Zone I and Zone II. The possible
locations of centres in the zones are as under :
Zone I Navrangpura, Ellis bridge, Ambawadi, Naranpura, Memnagar
Zone II – Vastrapur, Thaltej, Sattellite, Gurukul Road
+ Mumbai is divided into eleven zones, namely Zone I to Zone XI.
The possible locations of centres in the respective Zones will be:
Zone I Churchgate/Charni Road area
Zone II Parel/Dadar area
Zone III Vile Parel/Andheri
Zone IV Jogeshwari (W)/Goregaon(W)/Malad (W)/Kandivali(W)
Zone V Jogeshwari (E)/Goregaon(E)/Malad (E)/Kandivali(E)/Borivali(E)/ Dahisar(E)
Zone VI Borivlli/Dahisar(West)
Zone VII Mira Road/Bhayandar
Zone VIII Vasai Road/NallasoparalVirar
Zone IX Ghatkopar/Bhandup/Mulund
Zone X Dombivli area/Kalyan
Zone XI Vashi (Navi Mumbai)

SOUTHEREN REGION
ALAPPUZHA GUNTUR MANGALORE TIRUPUR
BANGALORE HUBLI MYSORE TUTICORIN
BELGAUM HYDERABAD PALGHAT UDUPI
BELLARY KOLLAM (QUILON) PONDICHERRY VELLORE
CHENNAI KOTTAYAM SALEM VIJAYAWADA
COIMBATORE KOZHIKODE THIRUVANANTHAPURAM VISAKHAPATNAM
ERNAKULAM KUMBAKONAM THRISSUR
ERODE MADURAI TIRUCHIRAPALLI

Bangalore is divided into two Zones, namely Zone I and Zone II. The possible
locations of centres in the zones are as under:

Zone I – Bangalore (East & North) comprising of Basaveshwaranagar,
FrazerTown, Gandhinagar, M . G. Road, Majestic, Malleswaram,
Rajajinagar, Richmond Town,Shivajinagar, Tumkur Road and
Yelahanka
Zone II – Bangalore (West & South) comprising of Banashankari,
Basavangudi, Chamrajpet, Domlur, J.P. Nagar, Jayanagar,
J.C. Road and Mysore Road.

Chennai is divided into four Zones, namely Zone I to Zone IV.
The possible locations of centres in the Zones are as under:

Zone I – Nungambakkam, Gopalapuram, Mount Road, Triplicane, George Town
Zone II – Kodambakkam, T. Nagar, Chromepet, Pallavaram, Vadapalani, Ashok
Nagar,West Mamabalam,K.K Nagar ,Porur
Zone III – Royapettah, Mylapore, Mandaveli, Adyar, Besant Nagar, Tlruvanmiyur
Zone IV – Arumbakkam, Anna Nagar, Ambattur, Avadi, Villivakkam, Poonamallee

Hyderabad is divided into two zones, namely Zone I and Zone II. The Possible
locations of centres in the respective zones wiil be:

Zone I – Hyderabad
Zone II – Secunderabad

EASTERN REGION
ROURKELA BHUBANESWAR KOLKATA SILIGURI
ASANSOL CUTTACK GUWAHATI

Kolkata is divided into three zones, namely Zone I to Zone III. The possible
locations of centres in the respective Zones will be:

Zone I – Kolkata South
Zone II – Kolkata North
Zone III – Howrah

CENTRAL REGION
AGRA DHANBAD JODHPUR PALIMARWAR
AJMER DURG KANPUR PATNA
ALLAHABAD GHAZIABAD KOTA RAIPUR
ALWAR GORAKHPUR LUCKNOW RANCHI
BAREILLY GWALIOR MATHURA SAHARANPUR
BHILWARA INDORE MEERUT UDAIPUR
BHOPAL JABALPUR MORADABAD UJJAIN
BIKANER JAIPUR MUZAFFARNAGAR VARANASI
DEHRADUN JAMSHEDPUR NOIDA

 

NORTHERN REGION
AMBALA FARIDABAD KARNAL SHIMLA
AMRITSAR GURGAON LUDHIANA SONEPAT
BATHINDA HISAR PANIPAT YAMUNANAGAR
CHANDIGARH JALANDHAR PATIALA
DELHI/NEW DELHI JAMMU ROHTAK

Delhi/New Delhi is divided into six zones, namely Zone I to Zone VI. The possible
locations of centres in the zones are as under :

Zone I – Karol Bagh, Pusa Road
Zone II – Pitampura, Rohini, Punjabi Bagh, Paschim Vihar
Zone III -Nizamuddin, Yusuf Sarai, Jangpura, Lodhi Road
Zone IV -Trans Yamuna Area MayurVihar, Priyadarshini Vihar (Bank Enclave),
Vivek Vihar
Zone V – Model Town, Civil Lines, Darya Ganj, Kirti Nagar
Zone VI – Janakpuri, Dwarka

OVERSEAS EXAMINATION CENTRES

ABU DHABI (UAE)
DUBAI (UAE)

Click on below links to access our video lectures for preparation and previous year questions.

CA CPT PREPARATION

CA CPT QUESTIONS PAPER SOLUTIONS