CA CPT Syllabus
Students who are going to participate in the CA Entrance Exam will be glad to know their UPDATED CA CPT Syllabus 2022 is given on this page. To plan your studies, candidates can download CA CPT Syllabus and ICAI CPT Exam Pattern PDF for free from this page.
CA Entrance Exam Syllabus 2022 covers all the important topics of each section that candidates must prepare to qualify the CA CPT Exam. So before starting your preparation, go through the new syllabus of CA CPT.
ICAI CA CPT Exam Syllabus and Exam Pattern PDF
CA CPT Entrance exam is going to be held on June 2022. CA CPT Exam is paper pen based test conducted in two sessions. The first session is held from 10:30 am to 12:30 pm and the second session is held from 2:00 pm to 4:00 pm.
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CA CPT Syllabus 2022
SESSION – I
(Two Sections– Two hours – 100 Marks)
CPT Fundamentals of Accounting Syllabus
Section A: Fundamentals of Accounting (60 Marks)
| 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 |
| 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. |
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CPT Mercantile Law Syllabus
Section B: Mercantile Laws (40 Marks)
- The Indian Contract Act, 1872: An overview of Sections 1 to 75 covering the general nature of the contract, consideration, other essential elements of a valid contract, performance of contract and breach of contract.
- 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.
- The India Partnership Act, 1932: General Nature of Partnership – Rights and duties of partners –Registration and dissolution of a firm.
SESSION – II
(Two Sections– Two hours – 100 Marks)
CPT General Economics Syllabus
Section C: General Economics (50 Marks)
(I) Micro Economics
| 1. Introduction to Micro Economics |
| Definition, scope and nature of Economics |
| Methods of economic study |
| The Central problems of an economy and Production possibilities curve. |
| 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 – Marshall Ian approach and Indifference curve approach |
| Meaning and determinants of supply, Law of supply and Elasticity of supply. |
| 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 costs. |
| 4. Price Determination in Different Markets |
| Various forms of markets – Perfect Competition, Monopoly, Monopolistic Competition and Oligopoly |
| Price determination in these markets. |
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(II) Indian Economic Development
| 5. 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 plans. |
| 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 debts. |
| 7. Economic Reforms in India |
| Features of economic reforms since 1991 |
| Liberalization, Privatization and Disinvestment |
| Globalization. |
| 8. Money and Banking |
| Money – Meaning and functions |
| Commercial Banks – Role and functions |
| Reserve Bank of India – Role and functions, Monetary policy. |
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CPT Quantitative Aptitude Syllabus
Section D: Quantitative Aptitude (50 Marks)
| 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 of 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 |
| Textual, Tabular & Diagrammatic representation of data. |
| Frequency Distribution. |
| 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 surveys, Some important terms associated with sampling, Types of sampling, Theory of estimation, Determination of sample size. |
| 16. Index Numbers |
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CA CPT Exam Pattern:
| Section | Subject | Maximum Marks | Minimum Marks |
| A | Fundamental of Accounting | 60 | 18 |
| B | Mercantile Laws | 40 | 12 |
| C | General Economics | 50 | 15 |
| D | Quantitative Aptitude | 50 | 15 |
- Session I: Section A (Fundamentals of Accounting) is of 60 Marks and that Section B (Mercantile Laws) is of 40 Marks
- Session II: Section C (General Economics) and Section D (Quantitative Aptitude) are of 50 Marks each.
- The total of both the sections is 200 marks
CA Foundation Passing Criteria
To clear the CA Entrance exam, candidates have to secure at least a minimum of thirty percent marks in each section and 50 % in aggregate and 40 % in each subject individually or obtain minimum 200 marks i.e. 50% of total Marks (400) for passing Foundation. There is negative marking of 0.25 Marks for every incorrect answer in the objective type papers and the Blank answer will fetch Zero marks.
Reference books for CA CPT:
- Mercantile Laws for CA – CPT with Multiple Choice Questions : With 25 Model Test Papers (English) 1st Edition
- Quantitative Aptitude for CA – CPT with Multiple Choice Questions : With 25 Model Test Papers (English) 1st Edition
- Common Proficiency Test: Quantitative Aptitude Statistics (Volume – I & II) (English) 1st Edition
- CPT GENERAL ECONOMICS (English) 4th Edition By S K Aggarwal
- General Economics for CA – CPT Paperback by Sripal Jain (Author)
- Fundamentals of Accounting for CA – CPT by P.C. Tulsian, Bharat Tulsian P C Tulsian Tata McGraw-Hill
- Mercantile Laws for CA-CPT Paperback by P.C. Tulsian & Bharat Tulsian McGraw-Hill
- Short cut tricks book quicker qa for ca -cpt ,cma foundation (kailash thakur quicker qa for ca cpt) Paperback by Kailash thakur
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