Home / Syllabus / CA CPT Syllabus 2019 (UPDATED) ICAI CPT Exam Pattern Free Download pdf

CA CPT Syllabus 2019 (UPDATED) ICAI CPT Exam Pattern Free Download pdf

CA CPT Syllabus

Students who are going to participate in the CA Entrance Exam will be glad to know their UPDATED CA CPT Syllabus 2019 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 2019 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 16-06-2019. 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.

To get more information about the CA Common Proficiency Test Syllabus and Exam Pattern for December exam, go through this page which is well developed by expert team members of www.recruitmentinboxx.com

Do Registration for DECEMBER Exam here: CA CPT Application Form

EventsImportant Dates
CA CPT June 2019 Notification4th April, 2019
Last date to submit CA CPT Application Form24th April, 2019
(without late fees)
CA CPT Application Form Last Date 2nd May, 2019
(with late fees)
Admit card release dateJune 2019
CA CPT Exam date16th June 2019
Declare of CA CPT ResultWill update later

CA CPT Syllabus 2019

(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.

Get Solved Question/Model Papers: CA CPT Sample Papers

CPT Mercantile Law Syllabus

Section B: Mercantile Laws (40 Marks)

  1. 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.
  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.

(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.

Check Common Proficiency Test Date Sheet: CA CPT Exam Time Table

(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
Budget and Fiscal deficits
Balance of payments
External debts.
7. Economic Reforms in India
Features of economic reforms since 1991
Liberalization, Privatization and Disinvestment
8. Money and Banking
Money – Meaning and functions
Commercial Banks – Role and functions
Reserve Bank of India – Role and functions, Monetary policy.

Download ICAI CPT DEC Exam Hall Ticket: CA CPT Admit Card

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

Press Here For CA CPT Syllabus PDF

Press Here For ICAI CA CPT Official Link

CA CPT Exam Pattern 2017:

SectionSubjectMaximum MarksMinimum Marks
AFundamental of Accounting6018
BMercantile Laws4012
CGeneral Economics5015
DQuantitative Aptitude5015
  •  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 – 2014 : 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 – 2014 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 – Jul 2014 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

Must Read: Things To Keep In Mind While Buying Books Online


For more details about CPT Syllabus 2019, you must check the Official Link. For any further query regarding CPT Syllabus you can write us in the comment box which is clearly stated below, we will soon give you a positive response. You can also follow us on Facebook and Google Plus and acquire all the latest updates.

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CA IPCC Application FormCA IPCC Timetable
CA Final Time TableCA IPCC Admit Card
CA Final ResultCA Final Syllabus
CA SyllabusCA CPT Result 


  1. i want to know ca cpt 2018 exam details and pattern

  2. Thanks for ur information sir! u made my doubt clear!

  3. cpt june 2017 exam contains subjective or objective questions?

  4. Thanks you …information is useful

  5. kmaal hi krti badshaon

  6. info… is really useful….great

  7. Respected sir,
    The given information is very usefull for preparation in ca cpt exam attempt in 2017 june but,I had registered for cpt in 2016 dec so new syllabus creating many of the doubts so plz help me that how to prepare this new exam pattepatterns.
    Thank you sir.

    • dnyaneshwary waghmare

      Sir dec 2016 attemptke repeaters ke liye dec 2017 attempt me new syllabus hai ki old plz tell me…

      • Hii dnyaneshwary waghmare,
        The syllabus is same for all the students whether they are repeaters or regular course students.

  8. Thank you……info is useful

  9. I registered CA CPT in 2013. Then, I revalidate it in 2016. Im going to write CPT in June 2017. I would like to know is there any syllabus change ?
    And also I would like to know:
    1. I have to know whether I’m going to write in new syllabus or old syllabus OF CA CPT June 2017 Exam..?

    Reply me,

    Thank you

  10. paramjeet singh bisht

    Thanku so much sir for giving us fruitful information.

  11. what are the steps to be taken for 2nd time registration?
    before I had registered in 2010, again I want to register in dec 2016.
    please reply as early as possible, I want study material.

  12. from which date/year the new scheme for cpt is applicable
    plz send reply at earliest

  13. chandan kumar singh

    dear sir, my registrations number is lost please halp me

  14. I want to attempt ca cpt exam December 2016 what syllabus is applicable?

  15. I want to know tips for cpt exam

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