Syllabus for CA -CPT

Common Proficiency Test (CPT) is an entry level test for the CA course. The subjects covered for CPT are Fundamentals of Accounting, Mercantile Laws, General Economics and Quantitative Aptitude. This test is of 200 marks. This test is divided into two sessions of two hours each with a break in between. CPT is an objective type test with negative marking. Students registered on or before 1st April/1st October will be eligible to appear in June/December examination respectively

One Paper, Two Sessions 200 Marks

Session I

Section A: Fundamentals of Accounting – 60 Marks


  • Theoretical Framework
  • Accounting Process
  • Bank Reconciliation Statement
  • Inventories
  • Depreciation accounting
  • Preparation of Final Accounts for Sole Proprietors
  • Accounting for Special Transactions
  • Partnership Accounts
  • Introduction to Company Accounts

Section B: Mercantile Laws – 40 Marks


  • The Indian Contract Act , 1872: An overview of Sections 1 to 75
  • The Sale of Goods Act, 1930
  • The India Partnership Act, 1932

Session II

Section C: General Economics – 50 Marks


  • 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

Section D: Quantitative Aptitude – 50 Marks


  • 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 Approach5
  • Basic concepts of Differential and Integral Calculus
  • Statistical description of data
  • Measures of Central Tendency and Dispersion
  • Correlation and Regression
  • Probability
  • Theoretical Distributions
  • Sampling Theory
  • Index Numbers

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